Criteria and Standards Review Summary · 2019-12-07 · SACS Financial Reporting Software -...

Santa Clara County Office of EducationSanta Clara County

First InterimCOUNTY OFFICE OF EDUCATION CERTIFICATION OF INTERIM REPORT

For the Fiscal Year 2019-2043 10439 0000000

Form CI

California Dept of EducationSACS Financial Reporting Software - 2019.2.0File: ci-c (Rev 04/03/2017) of 3 Printed: 12/4/2019 1:29 PM

NOTICE OF CRITERIA AND STANDARDS REVIEW. This interim report was based upon and reviewed using the

state-adopted Criteria and Standards pursuant to Education Code sections 33129 and 42130.

Signed: Date:

County Superintendent or Designee

NOTICE OF INTERIM REVIEW. All action shall be taken on this report during a regular or authorized special

meeting of the County Board of Education.

To the State Superintendent of Public Instruction:

This interim report and certification of financial condition are hereby filed by the County Board

of Education pursuant to Education Code sections 1240 and 33127.

Meeting Date: December 12, 2019 Signed:

County Superintendent of Schools

CERTIFICATION OF FINANCIAL CONDITION

X POSITIVE CERTIFICATION

As County Superintendent of Schools, I certify that based upon current projections this county office will

meet its financial obligations for the current fiscal year and subsequent two fiscal years.

QUALIFIED CERTIFICATION

As County Superintendent of Schools, I certify that based upon current projections this county office may

not meet its financial obligations for the current fiscal year or two subsequent fiscal years.

NEGATIVE CERTIFICATION

As County Superintendent of Schools, I certify that based upon current projections this county office will

not meet its financial obligations for the remainder of the current fiscal year or for the subsequent fiscal year.

Contact person for additional information on the interim report:

Name: Stephanie Gomez Telephone: 408-453-6623

Title: Director, Internal Business 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 Reviewform (Form 01CSI). Criteria and standards that are "Not Met," and supplemental information and additional fiscalindicators that are "Yes," may indicate areas of potential concern, which could affect the interim report certification,and should be carefully reviewed.

CRITERIA AND STANDARDS MetNotMet

1 Average Daily Attendance Projected ADA for County Operations Grant or county operatedprograms has not changed for any of the current or two subsequentfiscal years by more than two percent since budget adoption.

X




Form CI


CRITERIA AND STANDARDS (continued) MetNotMet

2 Local Control FundingFormula (LCFF) Revenue

Projected LCFF revenue for any of the current or two subsequentfiscal years has not changed by more than two percent since budgetadoption.

X

3 Salaries and Benefits Projected total salaries and benefits for any of the current or twosubsequent fiscal years has not changed by more than five percentsince budget adoption.

X

4a 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 budget adoption.

X

4b 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 budget adoption. X

5 Ongoing and MajorMaintenance Account

If applicable, changes occurring since budget adoption meet therequired contribution to the ongoing and major maintenance account(i.e., restricted maintenance account).

X

6 Deficit Spending Unrestricted deficit spending, if any, has not exceeded the standardin any of the current or two subsequent fiscal years. X

7a Fund Balance Projected county school service fund balance will be positive at theend of the current and two subsequent fiscal years. X

7b Cash Balance Projected county school service fund cash balance will be positive atthe end of the current fiscal year. X

8 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 budgetadoption that may impact the budget?

X

S2 Using One-time Revenuesto Fund OngoingExpenditures

Are there ongoing county school service fund expenditures fundedwith one-time revenues that have changed since budget adoption bymore than five percent?

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 county school service fund to cover operatingdeficits, changed since budget adoption by more than $20,000 andmore than 5% for any of the current or two subsequent fiscal years?

X




Form CI


SUPPLEMENTAL INFORMATION (continued) No YesS6 Long-term Commitments Does the county office 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 (2018-19) 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 county office provide postemployment benefits other thanpensions (OPEB)? X

• If yes, have there been changes since budget adoption in OPEBliabilities? X

S7b Other Self-insuranceBenefits

Does the county office operate any self-insurance programs (e.g.,workers' compensation)? X

• If yes, have there been changes since budget adoption in self-insurance liabilities? X

S8 Status of Labor Agreements As of first interim projections, are salary and benefit negotiations stillunsettled for:

• Certificated? (Section S8A, Line 1b) X• Classified? (Section S8B, Line 1b) X

• Management/supervisor/confidential? (Section S8C, Line 1b) X

S9 Status of Other Funds Are any funds other than the county school service fund projected tohave a negative 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 county office will end the

current fiscal year with a negative cash balance in the county schoolservice fund?

X

A2 Independent PositionControl

Is personnel position control independent from the payroll system?X

A3 County Operations GrantADA

Is County Operations Grant ADA decreasing in both the prior andcurrent fiscal year? X

A4 New Charter SchoolsImpacting County OfficeADA

Are any new charter schools operating in county office boundariesthat are impacting the county office's ADA, either in the prior orcurrent fiscal years?

X

A5 Salary Increases ExceedCOLA

Has the county office entered into a bargaining agreement where anyof the current or subsequent fiscal years of the agreement wouldresult in salary increases that are expected to exceed the projectedstate funded cost-of-living adjustment?

X

A6 Uncapped Health Benefits Does the county office provide uncapped (100% employer paid)health benefits for current or retired employees? X

A7 Fiscal Distress Reports Does the county office have any reports that indicate fiscal distress?If yes, provide copies to the CDE. X

A8 Change of CBO orSuperintendent

Have there been personnel changes in the superintendent or chiefbusiness official (CBO) positions within the last 12 months? X


2019-20 First InterimCounty School Service Fund

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

43 10439 0000000Form 01I

California Dept of EducationSACS Financial Reporting Software - 2019.2.0File: fundi-a (Rev 06/04/2019) Page 1 Printed: 12/4/2019 5:50 PM

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 73,005,128.00 73,005,128.00 19,193,357.95 73,005,128.00 0.00 0.0%

2) Federal Revenue 8100-8299 590,030.00 590,030.00 159,058.29 590,030.00 0.00 0.0%

3) Other State Revenue 8300-8599 693,320.00 693,320.00 11,343.90 693,320.00 0.00 0.0%

4) Other Local Revenue 8600-8799 8,694,208.00 9,203,594.00 4,054,701.94 9,203,594.00 0.00 0.0%

5) TOTAL, REVENUES 82,982,686.00 83,492,072.00 23,418,462.08 83,492,072.00

B. EXPENDITURES

1) Certificated Salaries 1000-1999 11,659,971.00 12,293,080.00 3,765,989.57 12,293,080.00 0.00 0.0%

2) Classified Salaries 2000-2999 26,408,859.00 26,836,034.00 8,312,492.60 26,836,034.00 0.00 0.0%

3) Employee Benefits 3000-3999 15,823,330.00 16,124,679.00 4,743,309.05 16,124,679.00 0.00 0.0%

4) Books and Supplies 4000-4999 2,351,889.00 2,852,966.00 200,470.73 2,852,966.00 0.00 0.0%

5) Services and Other Operating Expenditures 5000-5999 9,839,290.00 13,501,610.00 3,805,859.41 13,501,610.00 0.00 0.0%

6) Capital Outlay 6000-6999 3,380,218.00 3,162,923.00 329,806.76 3,162,923.00 0.00 0.0%

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

Costs) 7400-7499 30,286,536.00 30,286,536.00 (30,546,568.00) 30,286,536.00 0.00 0.0%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (13,032,377.00) (14,585,927.00) (2,109,286.75) (14,585,927.00) 0.00 0.0%

9) TOTAL, EXPENDITURES 86,717,716.00 90,471,901.00 (11,497,926.63) 90,471,901.00

C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER

FINANCING SOURCES AND USES (A5 - B9) (3,735,030.00) (6,979,829.00) 34,916,388.71 (6,979,829.00)

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 987,750.00 987,750.00 106,375.00 987,750.00 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 (675,256.00) (721,286.00) 0.00 (721,286.00) 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (1,663,006.00) (1,709,036.00) (106,375.00) (1,709,036.00)




43 10439 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4) (5,398,036.00) (8,688,865.00) 34,810,013.71 (8,688,865.00)

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance

a) As of July 1 - Unaudited 9791 53,728,814.35 53,728,814.35 53,728,814.35 0.00 0.0%

b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 53,728,814.35 53,728,814.35 53,728,814.35

d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 53,728,814.35 53,728,814.35 53,728,814.35

2) Ending Balance, June 30 (E + F1e) 48,330,778.35 45,039,949.35 45,039,949.35

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash 9711 25,000.00 25,000.00 25,000.00

Stores 9712 0.00 0.00 0.00

Prepaid Items 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 23,412,828.16 18,210,090.49 18,210,090.49

Board Designation (legal) 0000 9780 176,000.00

Deferred Maintenance (FMP) 0000 9780 2,595,250.00

Facilities 0000 9780 4,520,171.00

Technology and Data Services 0000 9780 8,536,030.00

Leave Liabilities 0000 9780 3,027,609.00

RRMA Contingency 0000 9780 1,000,000.00

Carryover of Unspent Funds 0000 9780 3,557,768.16

Board Designation (Legal) 0000 9780 176,000.00


Facilities 0000 9780 4,520,170.53





Facilities 0000 9780 4,520,170.53



e) Unassigned/Unappropriated

Reserve for Economic Uncertainties 9789 10,676,377.00 11,965,021.00 11,965,021.00

Unassigned/Unappropriated Amount 9790 14,216,573.19 14,839,837.86 14,839,837.86




43 10439 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

LCFF SOURCES

Principal Apportionment

State Aid - Current Year 8011 8,710,645.00 8,710,645.00 2,242,706.00 8,710,645.00 0.00 0.0%

Education Protection Account State Aid - Current Year 8012 101,600.00 101,600.00 23,045.00 101,600.00 0.00 0.0%

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

Tax Relief Subventions

Homeowners' Exemptions 8021 680,166.00 680,166.00 0.00 680,166.00 0.00 0.0%

Timber Yield Tax 8022 231.00 231.00 0.00 231.00 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 147,243,451.00 147,243,451.00 0.00 147,243,451.00 0.00 0.0%

Unsecured Roll Taxes 8042 10,341,450.00 10,341,450.00 10,040,367.50 10,341,450.00 0.00 0.0%

Prior Years' Taxes 8043 258.00 258.00 316.89 258.00 0.00 0.0%

Supplemental Taxes 8044 4,170,600.00 4,170,600.00 1,272,655.63 4,170,600.00 0.00 0.0%

Education Revenue Augmentation

Fund (ERAF) 8045 0.00 0.00 0.00 0.00 0.00 0.0%

Community Redevelopment Funds

(SB 617/699/1992) 8047 4,735,668.00 4,735,668.00 5,808,059.97 4,735,668.00 0.00 0.0%

Penalties and Interest from

Delinquent Taxes 8048 0.00 0.00 0.00 0.00 0.00 0.0%

Receipt from Co. Board of Sups. 8070 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 175,984,069.00 175,984,069.00 19,387,150.99 175,984,069.00 0.00 0.0%

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 908,653.00 908,653.00 (193,793.04) 908,653.00 0.00 0.0%

Property Taxes Transfers 8097 (103,887,594.00) (103,887,594.00) 0.00 (103,887,594.00) 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 73,005,128.00 73,005,128.00 19,193,357.95 73,005,128.00 0.00 0.0%

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

Donated Food Commodities 8221 0.00 0.00 0.00 0.00

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

Title I, Part A, Basic 3010 8290

Title I, Part D, Local Delinquent

Programs 3025 8290

Title II, Part A, Supporting Effective

Instruction 4035 8290




43 10439 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

Title III, Part A, Immigrant Student

Program 4201 8290

Title III, Part A, English Learner

Program 4203 8290

Public Charter Schools Grant

Program (PCSGP) 4610 8290

Other NCLB / Every Student Succeeds Act

3020, 3040, 3041,3045, 3060, 3061,3110, 3150, 3155,3177, 3180, 3181,3182, 3183, 3185,4050, 4123, 4124,4126, 4127, 4128,4204, 5510, 5630 8290

Career and Technical Education 3500-3599 8290

All Other Federal Revenue All Other 8290 590,030.00 590,030.00 159,058.29 590,030.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 590,030.00 590,030.00 159,058.29 590,030.00 0.00 0.0%

OTHER STATE REVENUE

Other State Apportionments

ROC/P Entitlement

Prior Years 6360 8319

Special Education Master Plan

Current Year 6500 8311

Prior Years 6500 8319

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

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

Child Nutrition Programs 8520 0.00 0.00 0.00 0.00

Mandated Costs Reimbursements 8550 349,739.00 349,739.00 0.00 349,739.00 0.00 0.0%

Lottery - Unrestricted and Instructional Materials 8560 258,096.00 258,096.00 11,218.90 258,096.00 0.00 0.0%


Restricted Levies - Other

Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00

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

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

After School Education and Safety (ASES) 6010 8590

Charter School Facility Grant 6030 8590

Career Technical Education Incentive Grant

Program 6387 8590

Drug/Alcohol/Tobacco Funds6650, 6680, 6685,

6690, 6695 8590

California Clean Energy Jobs Act 6230 8590

Specialized Secondary 7370 8590

American Indian Early Childhood Education 7210 8590

Quality Education Investment Act 7400 8590

All Other State Revenue All Other 8590 85,485.00 85,485.00 125.00 85,485.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 693,320.00 693,320.00 11,343.90 693,320.00 0.00 0.0%




43 10439 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

OTHER LOCAL REVENUE

Other Local Revenue

County and District Taxes

Other Restricted Levies

Secured Roll 8615 0.00 0.00 0.00 0.00

Unsecured Roll 8616 0.00 0.00 0.00 0.00

Prior Years' Taxes 8617 0.00 0.00 0.00 0.00

Supplemental Taxes 8618 0.00 0.00 0.00 0.00

Non-Ad Valorem Taxes

Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0%

Other 8622 0.00 0.00 0.00 0.00 0.00 0.0%


Not Subject to LCFF Deduction 8625 0.00 0.00 0.00 0.00

Penalties and Interest from Delinquent Non-LCFF

Taxes 8629 0.00 0.00 0.00 0.00

Sales

Sale of Equipment/Supplies 8631 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 170,000.00 170,000.00 92,102.94 170,000.00 0.00 0.0%

Leases and Rentals 8650 0.00 0.00 0.00 0.00 0.00 0.0%

Interest 8660 487,286.00 487,286.00 (660,542.46) 487,286.00 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 4,770,573.00 4,886,976.00 3,757,836.02 4,886,976.00 0.00 0.0%

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

All Other Fees and Contracts 8689 1,466,525.00 1,467,005.00 361,442.00 1,467,005.00 0.00 0.0%

Other Local Revenue

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

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

All Other Local Revenue 8699 1,039,824.00 1,112,327.00 503,863.44 1,112,327.00 0.00 0.0%

Tuition 8710 760,000.00 1,080,000.00 0.00 1,080,000.00 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 8,694,208.00 9,203,594.00 4,054,701.94 9,203,594.00 0.00 0.0%

TOTAL, REVENUES 82,982,686.00 83,492,072.00 23,418,462.08 83,492,072.00 0.00 0.0%




43 10439 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

Certificated Teachers' Salaries 1100 3,888,538.00 4,055,731.00 1,349,076.33 4,055,731.00 0.00 0.0%

Certificated Pupil Support Salaries 1200 424,411.00 440,407.00 150,897.23 440,407.00 0.00 0.0%

Certificated Supervisors' and Administrators' Salaries 1300 7,277,007.00 7,642,607.00 2,243,922.33 7,642,607.00 0.00 0.0%

Other Certificated Salaries 1900 70,015.00 154,335.00 22,093.68 154,335.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 11,659,971.00 12,293,080.00 3,765,989.57 12,293,080.00 0.00 0.0%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 418,947.00 539,930.00 155,145.25 539,930.00 0.00 0.0%

Classified Support Salaries 2200 3,339,980.00 3,380,198.00 1,134,654.96 3,380,198.00 0.00 0.0%

Classified Supervisors' and Administrators' Salaries 2300 9,089,198.00 9,240,086.00 2,922,856.52 9,240,086.00 0.00 0.0%

Clerical, Technical and Office Salaries 2400 12,974,003.00 12,776,634.00 3,832,818.93 12,776,634.00 0.00 0.0%

Other Classified Salaries 2900 586,731.00 899,186.00 267,016.94 899,186.00 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 26,408,859.00 26,836,034.00 8,312,492.60 26,836,034.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 2,001,567.00 2,142,131.00 597,096.05 2,142,131.00 0.00 0.0%

PERS 3201-3202 5,379,281.00 5,333,957.00 1,567,421.84 5,333,957.00 0.00 0.0%

OASDI/Medicare/Alternative 3301-3302 2,148,824.00 2,247,020.00 669,096.52 2,247,020.00 0.00 0.0%

Health and Welfare Benefits 3401-3402 5,321,904.00 5,403,926.00 1,616,075.21 5,403,926.00 0.00 0.0%

Unemployment Insurance 3501-3502 19,039.00 19,615.00 5,875.23 19,615.00 0.00 0.0%

Workers' Compensation 3601-3602 545,596.00 558,881.00 161,483.08 558,881.00 0.00 0.0%

OPEB, Allocated 3701-3702 187,365.00 192,862.00 58,081.21 192,862.00 0.00 0.0%

OPEB, Active Employees 3751-3752 219,754.00 226,201.00 68,119.91 226,201.00 0.00 0.0%

Other Employee Benefits 3901-3902 0.00 86.00 60.00 86.00 0.00 0.0%

TOTAL, EMPLOYEE BENEFITS 15,823,330.00 16,124,679.00 4,743,309.05 16,124,679.00 0.00 0.0%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 76,127.00 113,960.00 109.92 113,960.00 0.00 0.0%

Books and Other Reference Materials 4200 74,789.00 103,662.00 646.92 103,662.00 0.00 0.0%

Materials and Supplies 4300 1,543,573.00 1,861,148.00 168,998.34 1,861,148.00 0.00 0.0%

Noncapitalized Equipment 4400 646,733.00 759,807.00 29,600.64 759,807.00 0.00 0.0%

Food 4700 10,667.00 14,389.00 1,114.91 14,389.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 2,351,889.00 2,852,966.00 200,470.73 2,852,966.00 0.00 0.0%

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 792,107.00 850,052.00 70,576.08 850,052.00 0.00 0.0%

Dues and Memberships 5300 222,917.00 183,795.00 109,015.00 183,795.00 0.00 0.0%

Insurance 5400-5450 522,676.00 527,676.00 2,351,268.65 527,676.00 0.00 0.0%

Operations and Housekeeping Services 5500 1,007,156.00 1,057,912.00 181,596.47 1,057,912.00 0.00 0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 668,386.00 851,494.00 261,282.05 851,494.00 0.00 0.0%

Transfers of Direct Costs 5710 (2,211,740.00) (2,734,898.00) (333,875.31) (2,734,898.00) 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 (286,315.00) (288,990.00) (69,212.84) (288,990.00) 0.00 0.0%

Professional/Consulting Services and

Operating Expenditures 5800 8,651,314.00 12,523,225.00 1,221,364.48 12,523,225.00 0.00 0.0%

Communications 5900 472,789.00 531,344.00 13,844.83 531,344.00 0.00 0.0%

TOTAL, SERVICES AND OTHER

OPERATING EXPENDITURES 9,839,290.00 13,501,610.00 3,805,859.41 13,501,610.00 0.00 0.0%




43 10439 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

CAPITAL OUTLAY

Land 6100 143,800.00 139,535.00 107,513.00 139,535.00 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 2,148,708.00 1,815,294.00 26,805.06 1,815,294.00 0.00 0.0%

Books and Media for New School Libraries

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

Equipment 6400 772,933.00 893,317.00 181,613.52 893,317.00 0.00 0.0%

Equipment Replacement 6500 314,777.00 314,777.00 13,875.18 314,777.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 3,380,218.00 3,162,923.00 329,806.76 3,162,923.00 0.00 0.0%

OTHER OUTGO (excluding Transfers of Indirect Costs)

Tuition

Tuition for Instruction Under Interdistrict

Attendance Agreements 7110 0.00 0.00 0.00 0.00 0.00 0.0%

State Special Schools 7130 0.00 0.00 0.00 0.00 0.00 0.0%

Tuition, Excess Costs, and/or Deficit Payments

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

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

Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0%

Transfers of Pass-Through Revenues

To Districts or Charter Schools 7211 0.00 0.00 177,080.00 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 30,286,536.00 30,286,536.00 (30,723,648.00) 30,286,536.00 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) 30,286,536.00 30,286,536.00 (30,546,568.00) 30,286,536.00 0.00 0.0%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs 7310 (12,557,623.00) (14,061,326.00) (2,023,138.24) (14,061,326.00) 0.00 0.0%

Transfers of Indirect Costs - Interfund 7350 (474,754.00) (524,601.00) (86,148.51) (524,601.00) 0.00 0.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (13,032,377.00) (14,585,927.00) (2,109,286.75) (14,585,927.00) 0.00 0.0%

TOTAL, EXPENDITURES 86,717,716.00 90,471,901.00 (11,497,926.63) 90,471,901.00 0.00 0.0%




43 10439 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

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

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

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

INTERFUND TRANSFERS OUT

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

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

To: State School Building Fund/

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

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

Other Authorized Interfund Transfers Out 7619 987,750.00 987,750.00 106,375.00 987,750.00 0.00 0.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 987,750.00 987,750.00 106,375.00 987,750.00 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 Disposal of

Capital Assets 8953 0.00 0.00 0.00 0.00 0.00 0.0%

Other Sources

County School Bldg Aid 8961 0.00 0.00 0.00 0.00 0.00 0.0%

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 (1,378,458.00) (1,416,070.00) 0.00 (1,416,070.00) 0.00 0.0%

Contributions from Restricted Revenues 8990 703,202.00 694,784.00 0.00 694,784.00 0.00 0.0%

(e) TOTAL, CONTRIBUTIONS (675,256.00) (721,286.00) 0.00 (721,286.00) 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES

(a - b + c - d + e) (1,663,006.00) (1,709,036.00) (106,375.00) (1,709,036.00) 0.00 0.0%



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

43 10439 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

A. REVENUES

1) LCFF Sources 8010-8099 80,354,817.00 81,073,511.00 0.00 81,073,511.00 0.00 0.0%

2) Federal Revenue 8100-8299 44,193,043.00 54,891,781.00 5,178,689.65 54,891,781.00 0.00 0.0%

3) Other State Revenue 8300-8599 12,828,205.00 15,361,466.00 1,797,002.82 15,361,466.00 0.00 0.0%


5) TOTAL, REVENUES 171,047,365.00 188,294,333.00 11,045,807.09 188,294,333.00

B. EXPENDITURES




4) Books and Supplies 4000-4999 3,457,393.00 8,269,771.00 909,287.17 8,269,771.00 0.00 0.0%


6) Capital Outlay 6000-6999 7,400,444.00 9,336,069.00 1,386,300.25 9,336,069.00 0.00 0.0%


Costs) 7400-7499 1,997,921.00 3,860,508.00 (2,159.90) 3,860,508.00 0.00 0.0%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 12,557,623.00 14,061,326.00 2,023,138.24 14,061,326.00 0.00 0.0%

9) TOTAL, EXPENDITURES 179,203,971.00 207,665,867.00 47,527,984.35 207,665,867.00



FINANCING SOURCES AND USES (A5 - B9) (8,156,606.00) (19,371,534.00) (36,482,177.26) (19,371,534.00)



a) Transfers In 8900-8929 0.00 29,990.00 29,990.14 29,990.00 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 675,256.00 721,286.00 0.00 721,286.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 675,256.00 751,276.00 29,990.14 751,276.00




43 10439 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)


BALANCE (C + D4) (7,481,350.00) (18,620,258.00) (36,452,187.12) (18,620,258.00)










a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00

Prepaid Items 9713 0.00 0.00 0.00

All Others 9719 0.00 0.00 0.00

b) Restricted 9740 19,898,980.52 8,760,072.85 8,760,072.85

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 0.00 (0.33) (0.33)




43 10439 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(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

Receipt from Co. Board of Sups. 8070 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

Property Taxes Transfers 8097 80,354,817.00 81,073,511.00 0.00 81,073,511.00 0.00 0.0%


TOTAL, LCFF SOURCES 80,354,817.00 81,073,511.00 0.00 81,073,511.00 0.00 0.0%

FEDERAL REVENUE


Special Education Entitlement 8181 2,667,375.00 2,665,373.00 (1,394,236.00) 2,665,373.00 0.00 0.0%

Special Education Discretionary Grants 8182 990,346.00 1,033,734.00 (241,149.98) 1,033,734.00 0.00 0.0%

Child Nutrition Programs 8220 0.00 0.00 0.00 0.00 0.00 0.0%

Donated Food Commodities 8221 0.00 0.00 0.00 0.00 0.00 0.0%

Flood Control Funds 8270 0.00 0.00 0.00 0.00

Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0%

Interagency Contracts Between LEAs 8285 261,537.00 261,537.00 0.00 261,537.00 0.00 0.0%

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

Title I, Part A, Basic 3010 8290 1,514,655.00 2,293,031.00 361,946.25 2,293,031.00 0.00 0.0%


Programs 3025 8290 567,003.00 1,232,636.00 139,888.96 1,232,636.00 0.00 0.0%


Instruction 4035 8290 33,038.00 35,755.00 10,149.30 35,755.00 0.00 0.0%




43 10439 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)


Program 4201 8290 0.00 0.00 0.00 0.00 0.00 0.0%


Program 4203 8290 58,142.00 167,093.00 15,427.39 167,093.00 0.00 0.0%


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


3020, 3040, 3041,3045, 3060, 3061,3110, 3150, 3155,3177, 3180, 3181,3182, 3183, 3185,4050, 4123, 4124,4126, 4127, 4128,4204, 5510, 5630 8290 9,414,401.00 10,943,933.00 3,243,587.49 10,943,933.00 0.00 0.0%

Career and Technical Education 3500-3599 8290 0.00 0.00 35,613.18 0.00 0.00 0.0%

All Other Federal Revenue All Other 8290 28,686,546.00 36,258,689.00 3,007,463.06 36,258,689.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 44,193,043.00 54,891,781.00 5,178,689.65 54,891,781.00 0.00 0.0%

OTHER STATE REVENUE


ROC/P Entitlement

Prior Years 6360 8319 0.00 0.00 0.00 0.00 0.00 0.0%


Current Year 6500 8311 2,306,616.00 2,502,141.00 254,561.93 2,502,141.00 0.00 0.0%

Prior Years 6500 8319 106,254.00 106,254.00 0.00 106,254.00 0.00 0.0%

All Other State Apportionments - Current Year All Other 8311 3,397,996.00 3,565,284.00 998,275.00 3,565,284.00 0.00 0.0%



Mandated Costs Reimbursements 8550 0.00 0.00 0.00 0.00

Lottery - Unrestricted and Instructional Materials 8560 90,590.00 90,590.00 0.00 90,590.00 0.00 0.0%



Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 0.00 0.0%



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

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


Program 6387 8590 0.00 150,000.00 148,500.00 150,000.00 0.00 0.0%


6690, 6695 8590 901,328.00 1,056,225.00 (211,365.47) 1,056,225.00 0.00 0.0%

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

Specialized Secondary 7370 8590 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

All Other State Revenue All Other 8590 6,025,421.00 7,890,972.00 607,031.36 7,890,972.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 12,828,205.00 15,361,466.00 1,797,002.82 15,361,466.00 0.00 0.0%




43 10439 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(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%


Supplemental Taxes 8618 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%


Not Subject to LCFF Deduction 8625 2,500,000.00 2,500,000.00 0.00 2,500,000.00 0.00 0.0%


Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0%

Sales



Food Service Sales 8634 32,503.00 47,854.00 24,811.16 47,854.00 0.00 0.0%

All Other Sales 8639 83,900.00 83,900.00 8,496.78 83,900.00 0.00 0.0%


Interest 8660 0.00 0.00 0.00 0.00 0.00 0.0%


Fees and Contracts

Adult Education Fees 8671 0.00 0.00 0.00 0.00

Non-Resident Students 8672 0.00 0.00 0.00 0.00


Interagency Services 8677 1,500,375.00 3,877,724.00 367,350.72 3,877,724.00 0.00 0.0%


All Other Fees and Contracts 8689 8,060,882.00 9,025,850.00 1,208,608.14 9,025,850.00 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 1,479,960.00 3,740,057.00 2,240,905.55 3,740,057.00 0.00 0.0%

Tuition 8710 952,807.00 1,206,081.00 236,656.49 1,206,081.00 0.00 0.0%




From Districts or Charter Schools 6500 8791 19,060,873.00 16,486,109.00 (16,714.22) 16,486,109.00 0.00 0.0%

From County Offices 6500 8792 0.00 0.00 0.00 0.00 0.00 0.0%

From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.00 0.0%

ROC/P Transfers

From Districts or Charter Schools 6360 8791 0.00 0.00 0.00 0.00 0.00 0.0%


From 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, REVENUES 171,047,365.00 188,294,333.00 11,045,807.09 188,294,333.00 0.00 0.0%




43 10439 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

CERTIFICATED SALARIES


Certificated Pupil Support Salaries 1200 10,090,859.00 9,895,500.00 2,831,293.53 9,895,500.00 0.00 0.0%


Other Certificated Salaries 1900 844,892.00 1,312,045.00 278,200.79 1,312,045.00 0.00 0.0%


CLASSIFIED SALARIES

Classified Instructional Salaries 2100 22,011,378.00 22,715,086.00 7,494,056.73 22,715,086.00 0.00 0.0%


Classified Supervisors' and Administrators' Salaries 2300 2,074,762.00 2,035,089.00 648,631.39 2,035,089.00 0.00 0.0%


Other Classified Salaries 2900 774,620.00 1,142,434.00 288,620.47 1,142,434.00 0.00 0.0%


EMPLOYEE BENEFITS

STRS 3101-3102 11,691,734.00 12,006,334.00 2,173,528.48 12,006,334.00 0.00 0.0%

PERS 3201-3202 7,828,982.00 7,593,750.00 2,299,008.03 7,593,750.00 0.00 0.0%

OASDI/Medicare/Alternative 3301-3302 3,677,744.00 3,754,584.00 1,177,848.21 3,754,584.00 0.00 0.0%



Workers' Compensation 3601-3602 3,927,676.00 3,915,185.00 990,220.81 3,915,185.00 0.00 0.0%

OPEB, Allocated 3701-3702 535,799.00 535,235.00 164,796.80 535,235.00 0.00 0.0%




BOOKS AND SUPPLIES


Books and Other Reference Materials 4200 71,994.00 102,809.00 8,185.85 102,809.00 0.00 0.0%


Noncapitalized Equipment 4400 677,441.00 1,617,286.00 292,966.16 1,617,286.00 0.00 0.0%

Food 4700 4,827.00 4,827.00 295.31 4,827.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 3,457,393.00 8,269,771.00 909,287.17 8,269,771.00 0.00 0.0%


Subagreements for Services 5100 14,287,370.00 17,309,360.00 1,622,012.64 17,309,360.00 0.00 0.0%

Travel and Conferences 5200 733,619.00 1,427,249.00 192,988.01 1,427,249.00 0.00 0.0%


Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 945,195.00 1,002,686.00 181,776.07 1,002,686.00 0.00 0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 1,410,362.00 1,575,889.00 423,556.22 1,575,889.00 0.00 0.0%

Transfers of Direct Costs 5710 2,211,740.00 2,734,898.00 333,875.31 2,734,898.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 187,537.00 179,517.00 (655.00) 179,517.00 0.00 0.0%



Communications 5900 349,522.00 350,783.00 52,479.88 350,783.00 0.00 0.0%






43 10439 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

CAPITAL OUTLAY

Land 6100 480,000.00 458,084.00 49,948.50 458,084.00 0.00 0.0%


Buildings and Improvements of Buildings 6200 6,853,000.00 7,788,455.00 1,303,046.45 7,788,455.00 0.00 0.0%



Equipment 6400 67,444.00 909,932.00 33,305.30 909,932.00 0.00 0.0%

Equipment Replacement 6500 0.00 179,598.00 0.00 179,598.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 7,400,444.00 9,336,069.00 1,386,300.25 9,336,069.00 0.00 0.0%


Tuition





Payments to Districts or Charter Schools 7141 224,183.00 224,183.00 0.00 224,183.00 0.00 0.0%


Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0%


To Districts or Charter Schools 7211 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%


All Other Transfers 7281-7283 0.00 17,602.00 0.00 17,602.00 0.00 0.0%

All Other Transfers Out to All Others 7299 1,773,738.00 3,618,723.00 (2,159.90) 3,618,723.00 0.00 0.0%

Debt Service



TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 1,997,921.00 3,860,508.00 (2,159.90) 3,860,508.00 0.00 0.0%


Transfers of Indirect Costs 7310 12,557,623.00 14,061,326.00 2,023,138.24 14,061,326.00 0.00 0.0%

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

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 12,557,623.00 14,061,326.00 2,023,138.24 14,061,326.00 0.00 0.0%

TOTAL, EXPENDITURES 179,203,971.00 207,665,867.00 47,527,984.35 207,665,867.00 0.00 0.0%




43 10439 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

INTERFUND TRANSFERS



Other Authorized Interfund Transfers In 8919 0.00 29,990.00 29,990.14 29,990.00 0.00 0.0%

(a) TOTAL, INTERFUND TRANSFERS IN 0.00 29,990.00 29,990.14 29,990.00 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


Capital Assets 8953 0.00 0.00 0.00 0.00 0.00 0.0%

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 1,378,458.00 1,416,070.00 0.00 1,416,070.00 0.00 0.0%

Contributions from Restricted Revenues 8990 (703,202.00) (694,784.00) 0.00 (694,784.00) 0.00 0.0%

(e) TOTAL, CONTRIBUTIONS 675,256.00 721,286.00 0.00 721,286.00 0.00 0.0%


(a - b + c - d + e) 675,256.00 751,276.00 29,990.14 751,276.00 0.00 0.0%



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

43 10439 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

A. REVENUES

1) LCFF Sources 8010-8099 153,359,945.00 154,078,639.00 19,193,357.95 154,078,639.00 0.00 0.0%

2) Federal Revenue 8100-8299 44,783,073.00 55,481,811.00 5,337,747.94 55,481,811.00 0.00 0.0%



5) TOTAL, REVENUES 254,030,051.00 271,786,405.00 34,464,269.17 271,786,405.00

B. EXPENDITURES




4) Books and Supplies 4000-4999 5,809,282.00 11,122,737.00 1,109,757.90 11,122,737.00 0.00 0.0%


6) Capital Outlay 6000-6999 10,780,662.00 12,498,992.00 1,716,107.01 12,498,992.00 0.00 0.0%


Costs) 7400-7499 32,284,457.00 34,147,044.00 (30,548,727.90) 34,147,044.00 0.00 0.0%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (474,754.00) (524,601.00) (86,148.51) (524,601.00) 0.00 0.0%




FINANCING SOURCES AND USES (A5 - B9) (11,891,636.00) (26,351,363.00) (1,565,788.55) (26,351,363.00)



a) Transfers In 8900-8929 0.00 29,990.00 29,990.14 29,990.00 0.00 0.0%

b) Transfers Out 7600-7629 987,750.00 987,750.00 106,375.00 987,750.00 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 (987,750.00) (957,760.00) (76,384.86) (957,760.00)




43 10439 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)


BALANCE (C + D4) (12,879,386.00) (27,309,123.00) (1,642,173.41) (27,309,123.00)










a) Nonspendable

Revolving Cash 9711 25,000.00 25,000.00 25,000.00

Stores 9712 0.00 0.00 0.00

Prepaid Items 9713 0.00 0.00 0.00

All Others 9719 0.00 0.00 0.00

b) Restricted 9740 19,898,980.52 8,760,072.85 8,760,072.85

c) Committed



d) Assigned

Other Assignments 9780 23,412,828.16 18,210,090.49 18,210,090.49

Board Designation (legal) 0000 9780 176,000.00


Facilities 0000 9780 4,520,171.00



RRMA Contingency 0000 9780 1,000,000.00

Carryover of Unspent Funds 0000 9780 3,557,768.16



Facilities 0000 9780 4,520,170.53





Facilities 0000 9780 4,520,170.53




Reserve for Economic Uncertainties 9789 10,676,377.00 11,965,021.00 11,965,021.00

Unassigned/Unappropriated Amount 9790 14,216,573.19 14,839,837.53 14,839,837.53




43 10439 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

LCFF SOURCES


State Aid - Current Year 8011 8,710,645.00 8,710,645.00 2,242,706.00 8,710,645.00 0.00 0.0%

Education Protection Account State Aid - Current Year 8012 101,600.00 101,600.00 23,045.00 101,600.00 0.00 0.0%

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


Homeowners' Exemptions 8021 680,166.00 680,166.00 0.00 680,166.00 0.00 0.0%

Timber Yield Tax 8022 231.00 231.00 0.00 231.00 0.00 0.0%



Secured Roll Taxes 8041 147,243,451.00 147,243,451.00 0.00 147,243,451.00 0.00 0.0%

Unsecured Roll Taxes 8042 10,341,450.00 10,341,450.00 10,040,367.50 10,341,450.00 0.00 0.0%


Supplemental Taxes 8044 4,170,600.00 4,170,600.00 1,272,655.63 4,170,600.00 0.00 0.0%


Fund (ERAF) 8045 0.00 0.00 0.00 0.00 0.00 0.0%


(SB 617/699/1992) 8047 4,735,668.00 4,735,668.00 5,808,059.97 4,735,668.00 0.00 0.0%


Delinquent Taxes 8048 0.00 0.00 0.00 0.00 0.00 0.0%

Receipt from Co. Board of Sups. 8070 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 175,984,069.00 175,984,069.00 19,387,150.99 175,984,069.00 0.00 0.0%

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 908,653.00 908,653.00 (193,793.04) 908,653.00 0.00 0.0%

Property Taxes Transfers 8097 (23,532,777.00) (22,814,083.00) 0.00 (22,814,083.00) 0.00 0.0%


TOTAL, LCFF SOURCES 153,359,945.00 154,078,639.00 19,193,357.95 154,078,639.00 0.00 0.0%

FEDERAL REVENUE


Special Education Entitlement 8181 2,667,375.00 2,665,373.00 (1,394,236.00) 2,665,373.00 0.00 0.0%

Special Education Discretionary Grants 8182 990,346.00 1,033,734.00 (241,149.98) 1,033,734.00 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 261,537.00 261,537.00 0.00 261,537.00 0.00 0.0%

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

Title I, Part A, Basic 3010 8290 1,514,655.00 2,293,031.00 361,946.25 2,293,031.00 0.00 0.0%


Programs 3025 8290 567,003.00 1,232,636.00 139,888.96 1,232,636.00 0.00 0.0%


Instruction 4035 8290 33,038.00 35,755.00 10,149.30 35,755.00 0.00 0.0%




43 10439 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)


Program 4201 8290 0.00 0.00 0.00 0.00 0.00 0.0%


Program 4203 8290 58,142.00 167,093.00 15,427.39 167,093.00 0.00 0.0%


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


3020, 3040, 3041,3045, 3060, 3061,3110, 3150, 3155,3177, 3180, 3181,3182, 3183, 3185,4050, 4123, 4124,4126, 4127, 4128,4204, 5510, 5630 8290 9,414,401.00 10,943,933.00 3,243,587.49 10,943,933.00 0.00 0.0%

Career and Technical Education 3500-3599 8290 0.00 0.00 35,613.18 0.00 0.00 0.0%

All Other Federal Revenue All Other 8290 29,276,576.00 36,848,719.00 3,166,521.35 36,848,719.00 0.00 0.0%


OTHER STATE REVENUE


ROC/P Entitlement

Prior Years 6360 8319 0.00 0.00 0.00 0.00 0.00 0.0%


Current Year 6500 8311 2,306,616.00 2,502,141.00 254,561.93 2,502,141.00 0.00 0.0%

Prior Years 6500 8319 106,254.00 106,254.00 0.00 106,254.00 0.00 0.0%

All Other State Apportionments - Current Year All Other 8311 3,397,996.00 3,565,284.00 998,275.00 3,565,284.00 0.00 0.0%



Mandated Costs Reimbursements 8550 349,739.00 349,739.00 0.00 349,739.00 0.00 0.0%

Lottery - Unrestricted and Instructional Materials 8560 348,686.00 348,686.00 11,218.90 348,686.00 0.00 0.0%



Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 0.00 0.0%



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

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


Program 6387 8590 0.00 150,000.00 148,500.00 150,000.00 0.00 0.0%


6690, 6695 8590 901,328.00 1,056,225.00 (211,365.47) 1,056,225.00 0.00 0.0%

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

Specialized Secondary 7370 8590 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

All Other State Revenue All Other 8590 6,110,906.00 7,976,457.00 607,156.36 7,976,457.00 0.00 0.0%





43 10439 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(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%


Supplemental Taxes 8618 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%


Not Subject to LCFF Deduction 8625 2,500,000.00 2,500,000.00 0.00 2,500,000.00 0.00 0.0%


Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0%

Sales



Food Service Sales 8634 32,503.00 47,854.00 24,811.16 47,854.00 0.00 0.0%

All Other Sales 8639 253,900.00 253,900.00 100,599.72 253,900.00 0.00 0.0%


Interest 8660 487,286.00 487,286.00 (660,542.46) 487,286.00 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%


Interagency Services 8677 6,270,948.00 8,764,700.00 4,125,186.74 8,764,700.00 0.00 0.0%


All Other Fees and Contracts 8689 9,527,407.00 10,492,855.00 1,570,050.14 10,492,855.00 0.00 0.0%

Other Local Revenue

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


All Other Local Revenue 8699 2,519,784.00 4,852,384.00 2,744,768.99 4,852,384.00 0.00 0.0%

Tuition 8710 1,712,807.00 2,286,081.00 236,656.49 2,286,081.00 0.00 0.0%




From Districts or Charter Schools 6500 8791 19,060,873.00 16,486,109.00 (16,714.22) 16,486,109.00 0.00 0.0%


From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.00 0.0%

ROC/P Transfers

From Districts or Charter Schools 6360 8791 0.00 0.00 0.00 0.00 0.00 0.0%


From 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, REVENUES 254,030,051.00 271,786,405.00 34,464,269.17 271,786,405.00 0.00 0.0%




43 10439 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)



Certificated Pupil Support Salaries 1200 10,515,270.00 10,335,907.00 2,982,190.76 10,335,907.00 0.00 0.0%


Other Certificated Salaries 1900 914,907.00 1,466,380.00 300,294.47 1,466,380.00 0.00 0.0%


CLASSIFIED SALARIES

Classified Instructional Salaries 2100 22,430,325.00 23,255,016.00 7,649,201.98 23,255,016.00 0.00 0.0%


Classified Supervisors' and Administrators' Salaries 2300 11,163,960.00 11,275,175.00 3,571,487.91 11,275,175.00 0.00 0.0%


Other Classified Salaries 2900 1,361,351.00 2,041,620.00 555,637.41 2,041,620.00 0.00 0.0%


EMPLOYEE BENEFITS

STRS 3101-3102 13,693,301.00 14,148,465.00 2,770,624.53 14,148,465.00 0.00 0.0%

PERS 3201-3202 13,208,263.00 12,927,707.00 3,866,429.87 12,927,707.00 0.00 0.0%

OASDI/Medicare/Alternative 3301-3302 5,826,568.00 6,001,604.00 1,846,944.73 6,001,604.00 0.00 0.0%



Workers' Compensation 3601-3602 4,473,272.00 4,474,066.00 1,151,703.89 4,474,066.00 0.00 0.0%

OPEB, Allocated 3701-3702 723,164.00 728,097.00 222,878.01 728,097.00 0.00 0.0%




BOOKS AND SUPPLIES


Books and Other Reference Materials 4200 146,783.00 206,471.00 8,832.77 206,471.00 0.00 0.0%


Noncapitalized Equipment 4400 1,324,174.00 2,377,093.00 322,566.80 2,377,093.00 0.00 0.0%

Food 4700 15,494.00 19,216.00 1,410.22 19,216.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 5,809,282.00 11,122,737.00 1,109,757.90 11,122,737.00 0.00 0.0%


Subagreements for Services 5100 14,287,370.00 17,309,360.00 1,622,012.64 17,309,360.00 0.00 0.0%

Travel and Conferences 5200 1,525,726.00 2,277,301.00 263,564.09 2,277,301.00 0.00 0.0%


Insurance 5400-5450 522,676.00 527,676.00 2,351,268.65 527,676.00 0.00 0.0%

Operations and Housekeeping Services 5500 1,952,351.00 2,060,598.00 363,372.54 2,060,598.00 0.00 0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 2,078,748.00 2,427,383.00 684,838.27 2,427,383.00 0.00 0.0%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 (98,778.00) (109,473.00) (69,867.84) (109,473.00) 0.00 0.0%



Communications 5900 822,311.00 882,127.00 66,324.71 882,127.00 0.00 0.0%






43 10439 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

CAPITAL OUTLAY

Land 6100 623,800.00 597,619.00 157,461.50 597,619.00 0.00 0.0%


Buildings and Improvements of Buildings 6200 9,001,708.00 9,603,749.00 1,329,851.51 9,603,749.00 0.00 0.0%



Equipment 6400 840,377.00 1,803,249.00 214,918.82 1,803,249.00 0.00 0.0%

Equipment Replacement 6500 314,777.00 494,375.00 13,875.18 494,375.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 10,780,662.00 12,498,992.00 1,716,107.01 12,498,992.00 0.00 0.0%


Tuition





Payments to Districts or Charter Schools 7141 224,183.00 224,183.00 0.00 224,183.00 0.00 0.0%


Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0%


To Districts or Charter Schools 7211 0.00 0.00 177,080.00 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%


All Other Transfers 7281-7283 0.00 17,602.00 0.00 17,602.00 0.00 0.0%

All Other Transfers Out to All Others 7299 32,060,274.00 33,905,259.00 (30,725,807.90) 33,905,259.00 0.00 0.0%

Debt Service



TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 32,284,457.00 34,147,044.00 (30,548,727.90) 34,147,044.00 0.00 0.0%


Transfers of Indirect Costs 7310 0.00 0.00 0.00 0.00

Transfers of Indirect Costs - Interfund 7350 (474,754.00) (524,601.00) (86,148.51) (524,601.00) 0.00 0.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (474,754.00) (524,601.00) (86,148.51) (524,601.00) 0.00 0.0%

TOTAL, EXPENDITURES 265,921,687.00 298,137,768.00 36,030,057.72 298,137,768.00 0.00 0.0%




43 10439 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

INTERFUND TRANSFERS



Other Authorized Interfund Transfers In 8919 0.00 29,990.00 29,990.14 29,990.00 0.00 0.0%

(a) TOTAL, INTERFUND TRANSFERS IN 0.00 29,990.00 29,990.14 29,990.00 0.00 0.0%







Other Authorized Interfund Transfers Out 7619 987,750.00 987,750.00 106,375.00 987,750.00 0.00 0.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 987,750.00 987,750.00 106,375.00 987,750.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES


Emergency Apportionments 8931 0.00 0.00 0.00 0.00 0.00 0.0%

Proceeds


Capital Assets 8953 0.00 0.00 0.00 0.00 0.00 0.0%

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) (987,750.00) (957,760.00) (76,384.86) (957,760.00) 0.00 0.0%


First InterimCounty School Service Fund

Exhibit: Restricted Balance Detail43 10439 0000000

Form 01I


2019-20

Resource Description Projected Year Totals

5640 Medi-Cal Billing Option 0.42

6230 California Clean Energy Jobs Act 0.30

6300 Lottery: Instructional Materials 188.70

6500 Special Education 0.28

6510 Special Ed: Early Ed Individuals with Exceptional Needs (Infant Program)0.17

7311 Classified School Employee Professional Development Block Grant164,562.00

7338 College Readiness Block Grant 0.23

8150 Ongoing & Major Maintenance Account (RMA: Education Code Section 17070.75)3,558,501.85

9010 Other Restricted Local 5,036,818.90

Total, Restricted Balance 8,760,072.85


2019-20 First InterimSpecial Education Pass-Through Fund

Revenues, Expenditures, and Changes in Fund Balance43 10439 0000000

Form 10I

California Dept of EducationSACS Financial Reporting Software - 2019.2.0File: fundi-b (Rev 04/17/2019) Page 1 Printed: 12/3/2019 5:57 PM

Description Resource Codes Object CodesOriginal Budget

(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn 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 28,990,287.00 56,874,658.00 27,875,413.00 56,874,658.00 0.00 0.0%


4) Other Local Revenue 8600-8799 1,283,638.00 1,283,638.00 (46,996.80) 1,283,638.00 0.00 0.0%

5) TOTAL, REVENUES 39,639,440.00 67,523,811.00 33,229,078.27 67,523,811.00

B. EXPENDITURES

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

2) Classified Salaries 2000-2999 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 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%

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

Costs) 7400-7499 39,639,440.00 67,523,811.00 33,131,220.52 67,523,811.00 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%




FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 97,857.75 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%

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




Form 10I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)


BALANCE (C + D4) 0.00 0.00 97,857.75 0.00



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


c) As of July 1 - Audited (F1a + F1b) 0.00 0.00 0.00


e) Adjusted Beginning Balance (F1c + F1d) 0.00 0.00 0.00

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

Prepaid Items 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



d) Assigned




Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00




Form 10I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

LCFF SOURCES

LCFF Transfers

Property Taxes Transfers 8097 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, LCFF SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

FEDERAL REVENUE

Pass-Through Revenues From Federal Sources 8287 28,990,287.00 56,874,658.00 27,875,413.00 56,874,658.00 0.00 0.0%


OTHER STATE REVENUE


Special Education Master Plan Current Year 6500 8311 194,795.00 194,795.00 760,924.07 194,795.00 0.00 0.0%

Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.00 0.0%

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


Pass-Through Revenues from State Sources 8587 9,170,720.00 9,170,720.00 4,639,738.00 9,170,720.00 0.00 0.0%


OTHER LOCAL REVENUE

Interest 8660 0.00 0.00 (46,996.80) 0.00 0.00 0.0%


Other Local Revenue


Transfers of Apportionments

From Districts or Charter Schools 8791 1,283,638.00 1,283,638.00 0.00 1,283,638.00 0.00 0.0%

From County Offices 8792 0.00 0.00 0.00 0.00 0.00 0.0%

From JPAs 8793 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER LOCAL REVENUE 1,283,638.00 1,283,638.00 (46,996.80) 1,283,638.00 0.00 0.0%

TOTAL, REVENUES 39,639,440.00 67,523,811.00 33,229,078.27 67,523,811.00


Other Transfers Out


To Districts or Charter Schools 7211 38,161,007.00 66,045,378.00 32,488,338.00 66,045,378.00 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 1,478,433.00 1,478,433.00 752,712.07 1,478,433.00 0.00 0.0%


To JPAs 6500 7223 0.00 0.00 0.00 0.00 0.00 0.0%


All Other Transfers 7281-7283 0.00 0.00 (109,829.55) 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%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 39,639,440.00 67,523,811.00 33,131,220.52 67,523,811.00 0.00 0.0%

TOTAL, EXPENDITURES 39,639,440.00 67,523,811.00 33,131,220.52 67,523,811.00


First InterimSpecial Education Pass-Through Fund


Form 10I


2019/20


Total, Restricted Balance 0.00


2019-20 First InterimChild Development Fund


Form 12I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn 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 1,566,979.00 2,252,395.00 570,995.54 2,252,395.00 0.00 0.0%


4) Other Local Revenue 8600-8799 61,839.00 59,839.00 12,159.41 59,839.00 0.00 0.0%

5) TOTAL, REVENUES 7,043,996.00 8,112,921.00 3,362,160.19 8,112,921.00

B. EXPENDITURES

1) Certificated Salaries 1000-1999 1,209,499.00 1,308,929.00 357,598.45 1,308,929.00 0.00 0.0%

2) Classified Salaries 2000-2999 1,093,665.00 1,250,436.00 339,775.16 1,250,436.00 0.00 0.0%

3) Employee Benefits 3000-3999 1,144,890.00 1,287,893.00 337,493.13 1,287,893.00 0.00 0.0%

4) Books and Supplies 4000-4999 56,056.00 57,329.00 6,512.33 57,329.00 0.00 0.0%

5) Services and Other Operating Expenditures 5000-5999 3,065,132.00 3,683,734.00 191,457.53 3,683,734.00 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%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 474,754.00 524,601.00 86,148.51 524,601.00 0.00 0.0%




FINANCING SOURCES AND USES (A5 - B9) 0.00 (1.00) 2,043,175.08 (1.00)



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

b) Transfers Out 7600-7629 0.00 29,990.00 29,990.14 29,990.00 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 (29,990.00) (29,990.14) (29,990.00)




Form 12I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)


BALANCE (C + D4) 0.00 (29,991.00) 2,013,184.94 (29,991.00)



a) As of July 1 - Unaudited 9791 62,426.37 62,426.37 62,426.37 0.00 0.0%


c) As of July 1 - Audited (F1a + F1b) 62,426.37 62,426.37 62,426.37


e) Adjusted Beginning Balance (F1c + F1d) 62,426.37 62,426.37 62,426.37

2) Ending Balance, June 30 (E + F1e) 62,426.37 32,435.37 32,435.37


a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00

Prepaid Items 9713 0.00 0.00 0.00

All Others 9719 0.00 0.00 0.00

b) Restricted 9740 62,426.37 32,435.37 32,435.37

c) Committed



d) Assigned








Form 12I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

FEDERAL REVENUE

Child Nutrition Programs 8220 987,879.00 987,879.00 24,682.03 987,879.00 0.00 0.0%

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

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

All Other Federal Revenue All Other 8290 579,100.00 1,264,516.00 546,313.51 1,264,516.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 1,566,979.00 2,252,395.00 570,995.54 2,252,395.00 0.00 0.0%

OTHER STATE REVENUE

Child Nutrition Programs 8520 57,905.00 57,905.00 1,416.42 57,905.00 0.00 0.0%

Child Development Apportionments 8530 0.00 0.00 0.00 0.00 0.00 0.0%


State Preschool 6105 8590 5,301,457.00 5,511,212.00 2,711,221.00 5,511,212.00 0.00 0.0%

All Other State Revenue All Other 8590 55,816.00 231,570.00 66,367.82 231,570.00 0.00 0.0%


OTHER LOCAL REVENUE

Sales



Interest 8660 0.00 0.00 (6,263.59) 0.00 0.00 0.0%


Fees and Contracts

Child Development Parent Fees 8673 59,839.00 59,839.00 18,423.00 59,839.00 0.00 0.0%

Interagency Services 8677 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Fees and Contracts 8689 2,000.00 0.00 0.00 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 61,839.00 59,839.00 12,159.41 59,839.00 0.00 0.0%

TOTAL, REVENUES 7,043,996.00 8,112,921.00 3,362,160.19 8,112,921.00




Form 12I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)


Certificated Teachers' Salaries 1100 824,241.00 847,158.00 228,571.64 847,158.00 0.00 0.0%

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

Certificated Supervisors' and Administrators' Salaries 1300 385,258.00 380,696.00 127,526.81 380,696.00 0.00 0.0%

Other Certificated Salaries 1900 0.00 81,075.00 1,500.00 81,075.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 1,209,499.00 1,308,929.00 357,598.45 1,308,929.00 0.00 0.0%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 738,453.00 856,759.00 227,685.19 856,759.00 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 91,257.00 91,257.00 25,657.07 91,257.00 0.00 0.0%

Clerical, Technical and Office Salaries 2400 263,955.00 263,420.00 86,432.90 263,420.00 0.00 0.0%

Other Classified Salaries 2900 0.00 39,000.00 0.00 39,000.00 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 1,093,665.00 1,250,436.00 339,775.16 1,250,436.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 184,896.00 202,754.00 53,391.10 202,754.00 0.00 0.0%

PERS 3201-3202 247,895.00 267,121.00 69,125.80 267,121.00 0.00 0.0%

OASDI/Medicare/Alternative 3301-3302 108,951.00 122,480.00 32,304.27 122,480.00 0.00 0.0%

Health and Welfare Benefits 3401-3402 457,789.00 536,782.00 145,652.82 536,782.00 0.00 0.0%

Unemployment Insurance 3501-3502 1,155.00 1,284.00 335.62 1,284.00 0.00 0.0%

Workers' Compensation 3601-3602 110,825.00 119,509.00 25,767.21 119,509.00 0.00 0.0%

OPEB, Allocated 3701-3702 15,362.00 17,471.00 5,023.94 17,471.00 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 1,144,890.00 1,287,893.00 337,493.13 1,287,893.00 0.00 0.0%

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 3,500.00 2,150.00 70.76 2,150.00 0.00 0.0%

Materials and Supplies 4300 49,556.00 52,179.00 6,438.06 52,179.00 0.00 0.0%

Noncapitalized Equipment 4400 1,500.00 1,500.00 0.00 1,500.00 0.00 0.0%

Food 4700 1,500.00 1,500.00 3.51 1,500.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 56,056.00 57,329.00 6,512.33 57,329.00 0.00 0.0%




Form 12I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)


Subagreements for Services 5100 74,000.00 514,457.00 1,362.31 514,457.00 0.00 0.0%

Travel and Conferences 5200 11,213.00 11,991.00 2,733.65 11,991.00 0.00 0.0%

Dues and Memberships 5300 500.00 500.00 305.00 500.00 0.00 0.0%

Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 70,000.00 68,000.00 10,568.31 68,000.00 0.00 0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 27,500.00 36,150.00 5,608.41 36,150.00 0.00 0.0%


Transfers of Direct Costs - Interfund 5750 98,578.00 109,273.00 69,862.23 109,273.00 0.00 0.0%


Operating Expenditures 5800 2,761,052.00 2,920,899.00 99,744.31 2,920,899.00 0.00 0.0%

Communications 5900 22,289.00 22,464.00 1,273.31 22,464.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 3,065,132.00 3,683,734.00 191,457.53 3,683,734.00 0.00 0.0%

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%


Other Transfers Out


Debt Service



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


Transfers of Indirect Costs - Interfund 7350 474,754.00 524,601.00 86,148.51 524,601.00 0.00 0.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 474,754.00 524,601.00 86,148.51 524,601.00 0.00 0.0%

TOTAL, EXPENDITURES 7,043,996.00 8,112,922.00 1,318,985.11 8,112,922.00




Form 12I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

INTERFUND TRANSFERS


From: General Fund 8911 0.00 0.00 0.00 0.00 0.00 0.0%




Other Authorized Interfund Transfers Out 7619 0.00 29,990.00 29,990.14 29,990.00 0.00 0.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 0.00 29,990.00 29,990.14 29,990.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES


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


(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%

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



(a - b + c - d + e) 0.00 (29,990.00) (29,990.14) (29,990.00)


First InterimChild Development Fund


Form 12I


2019/20


6130 Child Development: Center-Based Reserve Account 32,434.86

9010 Other Restricted Local 0.51

Total, Restricted Balance 32,435.37


2019-20 First InterimCafeteria Special Revenue Fund


Form 13I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn 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 0.00 480.17 0.00 0.00 0.0%

5) TOTAL, REVENUES 0.00 0.00 480.17 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%


9) TOTAL, EXPENDITURES 0.00 0.00 0.00 0.00



FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 480.17 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 13I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)


BALANCE (C + D4) 0.00 0.00 480.17 0.00










a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00

Prepaid Items 9713 0.00 0.00 0.00

All Others 9719 0.00 0.00 0.00

b) Restricted 9740 1.51 1.51 1.51

c) Committed



d) Assigned








Form 13I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

FEDERAL REVENUE



All Other Federal Revenue 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 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 0.00 480.17 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


TOTAL, OTHER LOCAL REVENUE 0.00 0.00 480.17 0.00 0.00 0.0%

TOTAL, REVENUES 0.00 0.00 480.17 0.00




Form 13I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)


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

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


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 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%

OPEB, Active Employees 3751-3752 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

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

Materials and Supplies 4300 0.00 0.00 0.00 0.00 0.00 0.0%

Noncapitalized Equipment 4400 0.00 0.00 0.00 0.00 0.00 0.0%

Food 4700 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%




Form 13I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)



Travel and Conferences 5200 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 0.00 0.00 0.00 0.00 0.00 0.0%


Transfers of Direct Costs - Interfund 5750 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%

CAPITAL OUTLAY


Equipment 6400 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 0.00 0.00 0.00 0.00




Form 13I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

INTERFUND TRANSFERS


From: General Fund 8916 0.00 0.00 0.00 0.00 0.00 0.0%






OTHER SOURCES/USES

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


First InterimCafeteria Special Revenue FundExhibit: Restricted Balance Detail

43 10439 0000000Form 13I


2019/20


5320 Child Nutrition: Child Care Food Program (CCFP) Claims-Centers and Family Day Ca1.51



2019-20 First InterimCounty School Facilities Fund


Form 35I

California Dept of EducationSACS Financial Reporting Software - 2019.2.0File: fundi-d (Rev 02/07/2019) Page 1 Printed: 12/3/2019 6:16 PM


(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & 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 (1,834.10) 0.00 0.00 0.0%

5) TOTAL, REVENUES 0.00 0.00 (1,834.10) 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%


9) TOTAL, EXPENDITURES 0.00 0.00 0.00 0.00



FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 (1,834.10) 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



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)


BALANCE (C + D4) 0.00 0.00 (1,834.10) 0.00



a) As of July 1 - Unaudited 9791 332,050.30 332,050.30 332,050.30 0.00 0.0%


c) As of July 1 - Audited (F1a + F1b) 332,050.30 332,050.30 332,050.30


e) Adjusted Beginning Balance (F1c + F1d) 332,050.30 332,050.30 332,050.30

2) Ending Balance, June 30 (E + F1e) 332,050.30 332,050.30 332,050.30


a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00

Prepaid Items 9713 0.00 0.00 0.00

All Others 9719 0.00 0.00 0.00

b) Legally Restricted Balance 9740 332,050.30 332,050.30 332,050.30

c) Committed



d) Assigned

Other Assignments 9780 0.00 0.00 0.00 e) Unassigned/Unappropriated






Form 35I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & 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 (1,834.10) 0.00 0.00 0.0%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 0.00 0.00 (1,834.10) 0.00 0.00 0.0%

TOTAL, REVENUES 0.00 0.00 (1,834.10) 0.00




Form 35I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

CLASSIFIED SALARIES


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%


TOTAL, CLASSIFIED SALARIES 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%

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%


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%

OPEB, Active Employees 3751-3752 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%

Noncapitalized Equipment 4400 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%



Travel and Conferences 5200 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%






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



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

CAPITAL OUTLAY

Land 6100 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%




Other Transfers Out


To Districts or Charter Schools 7211 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%


Debt Service




TOTAL, EXPENDITURES 0.00 0.00 0.00 0.00




Form 35I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & 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


Capital Assets 8953 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%

CONTRIBUTIONS





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


First InterimCounty School Facilities Fund


Form 35I


2019/20


7710 State School Facilities Projects 332,050.30

Total, Restricted Balance 332,050.30


2019-20 First InterimDebt Service Fund


Form 56I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & 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 13.83 0.00 0.00 0.0%

5) TOTAL, REVENUES 0.00 0.00 13.83 0.00

B. EXPENDITURES






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


Costs) 7400-7499 987,750.00 987,750.00 0.00 987,750.00 0.00 0.0%


9) TOTAL, EXPENDITURES 987,750.00 987,750.00 0.00 987,750.00



FINANCING SOURCES AND USES (A5 - B9) (987,750.00) (987,750.00) 13.83 (987,750.00)



a) Transfers In 8900-8929 987,750.00 987,750.00 106,375.00 987,750.00 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 987,750.00 987,750.00 106,375.00 987,750.00




Form 56I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)


BALANCE (C + D4) 0.00 0.00 106,388.83 0.00










a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00

Prepaid Items 9713 0.00 0.00 0.00

All Others 9719 0.00 0.00 0.00

b) Legally Restricted Balance 9740 1.78 1.78 1.78

c) Committed



d) Assigned

Other Assignments 9780 0.00 0.00 0.00 e) Unassigned/Unappropriated






Form 56I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

FEDERAL REVENUE



OTHER STATE REVENUE



OTHER LOCAL REVENUE

Interest 8660 0.00 0.00 13.83 0.00 0.00 0.0%


Other Local Revenue


TOTAL, OTHER LOCAL REVENUE 0.00 0.00 13.83 0.00 0.00 0.0%

TOTAL, REVENUES 0.00 0.00 13.83 0.00


Debt Service

Debt Service - Interest 7438 212,750.00 212,750.00 0.00 212,750.00 0.00 0.0%

Other Debt Service - Principal 7439 775,000.00 775,000.00 0.00 775,000.00 0.00 0.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 987,750.00 987,750.00 0.00 987,750.00 0.00 0.0%

TOTAL, EXPENDITURES 987,750.00 987,750.00 0.00 987,750.00

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 987,750.00 987,750.00 106,375.00 987,750.00 0.00 0.0%

(a) TOTAL, INTERFUND TRANSFERS IN 987,750.00 987,750.00 106,375.00 987,750.00 0.00 0.0%




OTHER SOURCES/USES

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) 987,750.00 987,750.00 106,375.00 987,750.00


First InterimDebt Service Fund


Form 56I


2019/20


9010 Other Restricted Local 1.78



2019-20 First InterimSelf-Insurance Fund

Revenues, Expenses and Changes in Net Position43 10439 0000000

Form 67I

California Dept of EducationSACS Financial Reporting Software - 2019.2.0File: fundi-e (Rev 03/20/2017) Page 1 Printed: 12/3/2019 6:29 PM


(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & 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 9,927,661.00 9,927,661.00 1,935,898.26 9,927,661.00

B. EXPENSES


2) Classified Salaries 2000-2999 269,885.00 269,885.00 37,901.52 269,885.00 0.00 0.0%

3) Employee Benefits 3000-3999 119,052.00 108,318.00 16,056.63 108,318.00 0.00 0.0%

4) Books and Supplies 4000-4999 50,360.00 50,360.00 14,975.98 50,360.00 0.00 0.0%

5) Services and Other Operating Expenses 5000-5999 9,488,364.00 9,488,364.00 1,837,228.14 9,488,364.00 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 9,927,661.00 9,916,927.00 1,906,162.27 9,916,927.00


OVER EXPENSES BEFORE OTHER

FINANCING SOURCES AND USES (A5 - B9) 0.00 10,734.00 29,735.99 10,734.00



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 67I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

E. NET INCREASE (DECREASE) IN

NET POSITION (C + D4) 0.00 10,734.00 29,735.99 10,734.00

F. NET POSITION

1) Beginning Net Position





e) Adjusted Beginning Net Position (F1c + F1d) 13,659,980.25 13,659,980.25 13,659,980.25

2) Ending Net Position, June 30 (E + F1e) 13,659,980.25 13,670,714.25 13,670,714.25

Components of Ending Net Position

a) Net Investment in Capital Assets 9796 0.00 0.00 0.00

b) Restricted Net Position 9797 0.00 0.00 0.00

c) Unrestricted Net Position 9790 13,659,980.25 13,670,714.25 13,670,714.25




Form 67I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

OTHER STATE REVENUE

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

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 459,493.00 459,493.00 (134,631.95) 459,493.00 0.00 0.0%


Fees and Contracts

In-District Premiums/Contributions 8674 9,195,334.00 9,195,334.00 1,978,458.31 9,195,334.00 0.00 0.0%

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

Other Local Revenue

All Other Local Revenue 8699 272,834.00 272,834.00 92,071.90 272,834.00 0.00 0.0%



TOTAL, REVENUES 9,927,661.00 9,927,661.00 1,935,898.26 9,927,661.00




Form 67I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)


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 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


Classified Supervisors' and Administrators' Salaries 2300 184,943.00 184,943.00 26,012.88 184,943.00 0.00 0.0%

Clerical, Technical and Office Salaries 2400 84,942.00 84,942.00 11,888.64 84,942.00 0.00 0.0%


TOTAL, CLASSIFIED SALARIES 269,885.00 269,885.00 37,901.52 269,885.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 55,866.00 45,132.00 7,365.18 45,132.00 0.00 0.0%

OASDI/Medicare/Alternative 3301-3302 20,647.00 20,647.00 2,837.11 20,647.00 0.00 0.0%

Health and Welfare Benefits 3401-3402 36,982.00 36,982.00 5,013.88 36,982.00 0.00 0.0%


Workers' Compensation 3601-3602 2,779.00 2,779.00 381.94 2,779.00 0.00 0.0%

OPEB, Allocated 3701-3702 1,216.00 1,216.00 202.50 1,216.00 0.00 0.0%

OPEB, Active Employees 3751-3752 1,426.00 1,426.00 237.50 1,426.00 0.00 0.0%


TOTAL, EMPLOYEE BENEFITS 119,052.00 108,318.00 16,056.63 108,318.00 0.00 0.0%

BOOKS AND SUPPLIES


Materials and Supplies 4300 47,360.00 47,360.00 14,975.98 47,360.00 0.00 0.0%

Noncapitalized Equipment 4400 3,000.00 3,000.00 0.00 3,000.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 50,360.00 50,360.00 14,975.98 50,360.00 0.00 0.0%

SERVICES AND OTHER OPERATING EXPENSES


Travel and Conferences 5200 2,049.00 2,049.00 0.00 2,049.00 0.00 0.0%


Insurance 5400-5450 5,759,445.00 5,759,445.00 962,116.52 5,759,445.00 0.00 0.0%





Operating Expenditures 5800 3,726,520.00 3,726,520.00 875,106.01 3,726,520.00 0.00 0.0%

Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENSES 9,488,364.00 9,488,364.00 1,837,228.14 9,488,364.00 0.00 0.0%




Form 67I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & 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%

TOTAL, EXPENSES 9,927,661.00 9,916,927.00 1,906,162.27 9,916,927.00

INTERFUND TRANSFERS







CONTRIBUTIONS





(a-b+e) 0.00 0.00 0.00 0.00


First InterimSelf-Insurance Fund

Exhibit: Restricted Net Position Detail43 10439 0000000

Form 67I


2019/20


Total, Restricted Net Position 0.00


2019-20 First InterimAVERAGE DAILY ATTENDANCE 43 10439 0000000

Form AI

California Dept of EducationSACS Financial Reporting Software - 2019.2.0File: adai (Rev 02/05/2018) Page 1 of 1 Printed: 12/4/2019 3:14 PM

Description

ESTIMATEDFUNDED ADA

OriginalBudget

(A)

ESTIMATEDFUNDED ADA

BoardApprovedOperating

Budget(B)

ESTIMATEDP-2 REPORT

ADAProjected Year

Totals(C)

ESTIMATEDFUNDED ADA

ProjectedYear Totals

(D)

DIFFERENCE(Col. D - B)

(E)

PERCENTAGEDIFFERENCE

(Col. E / B)(F)

A. DISTRICT

1. Total District Regular ADA

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) 0.00 0.00 0.00 0.00 0.00 0%

2. Total Basic Aid Choice/Court Ordered

Voluntary Pupil Transfer Regular ADA





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





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) 0.00 0.00 0.00 0.00 0.00 0%

5. District Funded County Program ADA

a. County Community Schools 0.00 0.00 0.00 0.00 0.00 0%

b. Special Education-Special Day Class 0.00 0.00 0.00 0.00 0.00 0%

c. Special Education-NPS/LCI 0.00 0.00 0.00 0.00 0.00 0%

d. Special Education Extended Year 0.00 0.00 0.00 0.00 0.00 0%

e. Other County Operated Programs:

Opportunity Schools and Full Day

Opportunity Classes, Specialized Secondary

Schools 0.00 0.00 0.00 0.00 0.00 0%

f. County School Tuition Fund

(Out of State Tuition) [EC 2000 and 46380] 0.00 0.00 0.00 0.00 0.00 0%

g. Total, District Funded County Program ADA

(Sum of Lines A5a through A5f) 0.00 0.00 0.00 0.00 0.00 0%

6. TOTAL DISTRICT ADA

(Sum of Line A4 and Line A5g) 0.00 0.00 0.00 0.00 0.00 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

OriginalBudget

(A)

ESTIMATEDFUNDED ADA


Budget(B)

ESTIMATEDP-2 REPORT

ADAProjected Year

Totals(C)

ESTIMATEDFUNDED ADA


(D)


(E)


(Col. E / B)(F)

B. COUNTY OFFICE OF EDUCATION

1. County Program Alternative Education ADA

a. County Group Home and Institution Pupils 0.00 0.00 0.00 0.00 0.00 0%

b. Juvenile Halls, Homes, and Camps 190.00 170.00 170.00 170.00 0.00 0%

c. Probation Referred, On Probation or Parole,

Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] 52.00 98.55 98.55 98.55 0.00 0%

d. Total, County Program Alternative Education

ADA (Sum of Lines B1a through B1c) 242.00 268.55 268.55 268.55 0.00 0%

2. District Funded County Program ADA


b. Special Education-Special Day Class 1,037.62 1,037.62 1,037.62 1,037.62 0.00 0%






Schools 0.00 0.00 0.00 0.00 0.00 0%

f. County School Tuition Fund

(Out of State Tuition) [EC 2000 and 46380] 0.00 0.00 0.00 0.00 0.00 0%

g. Total, District Funded County Program ADA

(Sum of Lines B2a through B2f) 1,166.62 1,166.62 1,166.62 1,166.62 0.00 0%

3. TOTAL COUNTY OFFICE ADA

(Sum of Lines B1d and B2g) 1,408.62 1,435.17 1,435.17 1,435.17 0.00 0%

4. Adults in Correctional Facilities 0.00 0.00 0.00 0.00 0.00 0%

5. County Operations Grant ADA 257,365.56 255,882.10 255,882.10 255,882.10 0.00 0%

6. Charter School ADA

(Enter Charter School ADA using

Tab C. Charter School ADA)



Form AI


Description

ESTIMATEDFUNDED ADA

OriginalBudget

(A)

ESTIMATEDFUNDED ADA


Budget(B)

ESTIMATEDP-2 REPORT

ADAProjected Year

Totals(C)

ESTIMATEDFUNDED ADA


(D)


(E)


(Col. E / B)(F)

C. CHARTER SCHOOL ADA

Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 use this worksheet to report ADA for those charter schools. Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 use this worksheet to report ADA for those charter schools.

Charter schools reporting SACS financial data separately from their authorizing LEAs in Fund 01 or Fund 62 use this worksheet to report their ADA. Charter schools reporting SACS financial data separately from their authorizing LEAs in Fund 01 or Fund 62 use this worksheet to report their ADA.

FUND 01: Charter School ADA corresponding to SACS financial data reported in Fund 01. FUND 01: Charter School ADA corresponding to SACS financial data reported in Fund 01.

1. Total Charter School Regular ADA 0.00 0.00 0.00 0.00 0.00 0%

2. Charter School County Program Alternative

Education ADA





d. Total, Charter School County Program

Alternative Education ADA

(Sum of Lines C2a through C2c) 88.94 88.94 88.94 88.94 0.00 0%

3. Charter School Funded County Program ADA








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) 176.06 176.06 176.06 176.06 0.00 0%

4. TOTAL CHARTER SCHOOL ADA

(Sum of Lines C1, C2d, and C3f) 265.00 265.00 265.00 265.00 0.00 0%

FUND 09 or 62: Charter School ADA corresponding to SACS financial data reported in Fund 09 or Fund 62.

5. Total Charter School Regular ADA 0.00 0.00 0.00 0.00 0.00 0%

6. Charter School County Program Alternative

Education ADA





d. Total, Charter School County Program

Alternative Education ADA

(Sum of Lines C6a through C6c) 0.00 0.00 0.00 0.00 0.00 0%

7. Charter School Funded County Program ADA








Schools 0.00 0.00 0.00 0.00 0.00 0%

f. Total, Charter School Funded County

Program ADA

(Sum of Lines C7a through C7e) 0.00 0.00 0.00 0.00 0.00 0%


(Sum of Lines C5, C6d, and C7f) 0.00 0.00 0.00 0.00 0.00 0%


Reported in Fund 01, 09, or 62

(Sum of Lines C4 and C8) 265.00 265.00 265.00 265.00 0.00 0%


First Interim2019-20 INTERIM REPORT

Cashflow Worksheet - Budget Year (1)43 10439 0000000

Form CASH

California Dept of EducationSACS Financial Reporting Software - 2019.2.0File: cashi (Rev 06/17/2014) Page 1 of 2 Printed: 12/3/2019 6:34 PM

Beginning

Object

Balances(Ref. Only)

July August September October November December January February

ACTUALS THROUGH THE MONTH OF(Enter Month Name):

A. BEGINNING CASH 111,364,480.02 107,683,426.00 136,619,487.99 133,682,345.96 133,397,013.54 142,330,642.61 158,883,360.47 161,706,228.47

B. RECEIPTS

LCFF/Revenue Limit Sources

Principal Apportionment 8010-8019 404,397.00 382,481.00 750,959.00 727,914.00 722,163.48 744,634.70 722,163.48 876,377.77

Property Taxes 8020-8079 0.00 6,758,713.00 160,346.00 10,110,420.00 19,759,709.60 30,233,024.37 25,928,349.90 367,778.01

Miscellaneous Funds 8080-8099 9,265.00 (380,643.00) 89,724.00 87,861.00 4,381.09 0.00 (9,046,942.59) 3,585,918.89

Federal Revenue 8100-8299 1,622,169.00 (5,135,759.00) 3,519,365.00 5,331,973.00 6,552,401.87 3,437,098.19 3,966,949.49 3,168,011.41

Other State Revenue 8300-8599 2,002,566.00 (1,244,324.00) 320,328.00 729,777.00 778,657.12 978,539.21 652,627.05 557,903.81

Other Local Revenue 8600-8799 92,748.00 2,111,507.00 4,696,088.00 1,224,473.00 1,519,031.46 2,675,619.24 3,495,157.49 1,731,418.84

Interfund Transfers In 8910-8929 0.00 0.00 0.00 29,990.00 0.00 0.00 0.00 0.00

All Other Financing Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

TOTAL RECEIPTS 4,131,145.00 2,491,975.00 9,536,810.00 18,242,408.00 29,336,344.62 38,068,915.71 25,718,304.82 10,287,408.73

C. DISBURSEMENTS

Certificated Salaries 1000-1999 3,088,442.00 5,148,176.00 4,604,455.00 4,642,674.00 4,940,436.22 4,960,577.78 4,787,935.86 4,770,671.67

Classified Salaries 2000-2999 5,298,165.00 5,496,254.00 5,191,176.00 5,388,744.00 5,640,819.68 5,490,886.49 5,484,222.80 5,440,908.76

Employee Benefits 3000-3999 3,513,636.00 4,332,826.00 4,306,963.00 4,274,584.00 4,303,950.73 4,183,979.98 4,567,886.38 4,333,943.42

Books and Supplies 4000-4999 19,064.00 275,610.00 450,961.00 364,123.00 1,132,294.63 687,385.15 584,499.83 600,071.66

Services 5000-5999 2,459,277.00 2,612,549.00 435,294.00 3,045,854.00 3,860,064.25 4,415,958.88 4,311,019.59 5,346,231.53

Capital Outlay 6000-6599 68,996.00 996,065.00 408,295.00 242,752.00 1,223,651.32 903,677.12 1,790,480.60 789,311.34

Other Outgo 7000-7499 0.00 0.00 21,718.00 274,932.00 247,124.96 833,836.59 1,324,724.25 633,783.05

Interfund Transfers Out 7600-7629 0.00 0.00 106,375.00 0.00 27,212.50 14,519.92 9,186.08 14,421.16

All Other Financing Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

TOTAL DISBURSEMENTS 14,447,580.00 18,861,480.00 15,525,237.00 18,233,663.00 21,375,554.29 21,490,821.91 22,859,955.39 21,929,342.59

D. BALANCE SHEET ITEMS

Assets and Deferred Outflows

Cash Not In Treasury 9111-9199 23,954.74 0.00 0.00 0.00 (359,854.93) 305,930.89 (46,467.54) 96,351.00 (5,975.32)

Accounts Receivable 9200-9299 17,693,612.68 2,506,609.31 11,976,171.23 3,067,407.44 647,231.49 145,746.76 (15,389.49) (201,171.41) (479,643.17)

Due From Other Funds 9310 2,959,382.03 0.00 (289,920.18) 0.00 3,249,302.21 (3,555.56) (100,000.00) (55,555.56) 0.00

Stores 9320 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Prepaid Expenditures 9330 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Other Current Assets 9340 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Deferred Outflows of Resources 9490 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

SUBTOTAL 20,676,949.45 2,506,609.31 11,686,251.05 3,067,407.44 3,536,678.77 448,122.09 (161,857.03) (160,375.97) (485,618.49)

Liabilities and Deferred Inflows

Accounts Payable 9500-9599 41,427,528.10 (4,522,399.25) (34,340,996.69) (1,237,782.00) (708,182.32) (50,204.06) (967.67) (9,955.43) (18,682.93)

Due To Other Funds 9610 4,685,915.52 0.00 4,495.71 0.00 4,681,419.81 0.00 0.00 0.00 0.00

Current Loans 9640 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Unearned Revenues 9650 4,818,799.00 2,119,441.09 2,699,357.91 0.00 0.00 0.00 0.00 0.00 0.00

Deferred Inflows of Resources 9690 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

SUBTOTAL 50,932,242.62 (2,402,958.16) (31,637,143.07) (1,237,782.00) 3,973,237.49 (50,204.06) (967.67) (9,955.43) (18,682.93)

Nonoperating

Suspense Clearing 9910 0.00 1,725,813.51 1,982,172.87 (1,253,904.47) 142,481.30 474,512.59 135,513.42 114,939.11 (8,657.13)

TOTAL BALANCE SHEET ITEMS (30,255,293.17) 6,635,380.98 45,305,566.99 3,051,284.97 (294,077.42) 972,838.74 (25,375.94) (35,481.43) (475,592.69)

E. NET INCREASE/DECREASE (B - C + D) (3,681,054.02) 28,936,061.99 (2,937,142.03) (285,332.42) 8,933,629.07 16,552,717.86 2,822,868.00 (12,117,526.55)

F. ENDING CASH (A + E) 107,683,426.00 136,619,487.99 133,682,345.96 133,397,013.54 142,330,642.61 158,883,360.47 161,706,228.47 149,588,701.92

G. ENDING CASH, PLUS CASHACCRUALS AND ADJUSTMENTS


First Interim2019-20 INTERIM REPORT

Cashflow Worksheet - Budget Year (1)43 10439 0000000

Form CASH

California Dept of EducationSACS Financial Reporting Software - 2019.2.0File: cashi (Rev 06/17/2014) Page 2 of 2 Printed: 12/3/2019 6:34 PM

Object

ACTUALS THROUGH THE MONTH OF(Enter Month Name):

A. BEGINNING CASH

B. RECEIPTS

LCFF/Revenue Limit Sources

Principal Apportionment 8010-8019

Property Taxes 8020-8079

Miscellaneous Funds 8080-8099

Federal Revenue 8100-8299

Other State Revenue 8300-8599

Other Local Revenue 8600-8799

Interfund Transfers In 8910-8929

All Other Financing Sources 8930-8979

TOTAL RECEIPTS

C. DISBURSEMENTS

Certificated Salaries 1000-1999

Classified Salaries 2000-2999

Employee Benefits 3000-3999

Books and Supplies 4000-4999

Services 5000-5999

Capital Outlay 6000-6599

Other Outgo 7000-7499

Interfund Transfers Out 7600-7629

All Other Financing Uses 7630-7699

TOTAL DISBURSEMENTS

D. BALANCE SHEET ITEMS

Assets and Deferred Outflows

Cash Not In Treasury 9111-9199

Accounts Receivable 9200-9299

Due From Other Funds 9310

Stores 9320

Prepaid Expenditures 9330

Other Current Assets 9340

Deferred Outflows of Resources 9490

SUBTOTAL

Liabilities and Deferred Inflows

Accounts Payable 9500-9599

Due To Other Funds 9610

Current Loans 9640

Unearned Revenues 9650

Deferred Inflows of Resources 9690

SUBTOTAL

Nonoperating

Suspense Clearing 9910

TOTAL BALANCE SHEET ITEMS

E. NET INCREASE/DECREASE (B - C + D)

F. ENDING CASH (A + E)

G. ENDING CASH, PLUS CASHACCRUALS AND ADJUSTMENTS

March April May June Accruals Adjustments TOTAL BUDGET

149,588,701.92 168,711,964.10 176,061,258.76 163,542,440.18

934,097.97 876,377.76 876,377.77 794,301.08 (0.01) 8,812,245.00 8,812,245.00

17,502,889.97 24,590,975.31 977,955.17 30,781,662.67 167,171,824.00 167,171,824.00

3,036,092.60 1,809,388.52 (4,738,144.52) (16,362,330.99) (21,905,430.00) (21,905,430.00)

3,880,952.68 7,073,930.90 5,725,722.90 16,338,995.56 55,481,811.00 55,481,811.00

1,323,717.11 907,898.15 968,103.60 8,078,992.95 16,054,786.00 16,054,786.00

13,955,235.83 2,310,867.01 5,748,310.54 6,610,712.59 46,171,169.00 46,171,169.00

0.00 0.00 0.00 0.00 29,990.00 29,990.00

0.00 0.00 0.00 0.00 0.00 0.00

40,632,986.16 37,569,437.65 9,558,325.46 46,242,333.86 0.00 (0.01) 271,816,395.00 271,816,395.00

4,894,398.38 4,885,766.28 4,989,351.42 5,834,421.39 57,547,306.00 57,547,306.00

5,477,559.10 5,537,532.37 5,654,147.07 6,536,556.72 0.01 66,636,972.00 66,636,972.00

4,360,936.83 4,375,933.18 4,396,928.06 13,033,808.42 59,985,376.00 59,985,376.00

651,236.25 987,142.91 1,518,809.74 3,851,538.84 (0.01) 11,122,737.00 11,122,737.00

3,987,693.12 5,853,910.81 5,204,421.68 15,191,668.12 0.02 56,723,942.00 56,723,942.00

1,671,740.18 576,203.53 1,361,765.18 2,466,054.73 12,498,992.00 12,498,992.00

307,645.35 7,085,929.86 100,867.33 22,791,881.61 33,622,443.00 33,622,443.00

444,586.28 15,705.23 3,654.68 352,089.16 (0.01) 987,750.00 987,750.00

0.00 0.00 0.00 0.00 0.00 0.00

21,795,795.49 29,318,124.17 23,229,945.16 70,058,018.99 0.00 0.01 299,125,518.00 299,125,518.00

(8,694.58) (24,267.99) 22,149.07 45,829.41 (0.01) 25,000.00

324,387.61 485,012.10 844,775.50 (15,564,040.07) 3,737,097.30

(11,111.11) 0.00 (30,941.78) (16,844,170.82) 0.01 (14,085,952.79)

0.00 0.00 0.00 0.00 0.00

0.00 0.00 153.33 1,068.11 1,221.44

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

304,581.92 460,744.11 836,136.12 (32,361,313.37) 0.00 0.00 (10,322,634.05)

(57,142.17) 56,760.62 (2,051.98) 7,149,722.82 (33,741,881.06)

0.00 0.00 0.00 (17,299,754.02) (12,613,838.50)

0.00 0.00 0.00 0.00 0.00

3,460.57 0.00 2,307.05 (5,409,056.00) (0.01) (584,489.39)

0.00 0.00 0.00 0.00 0.00

(53,681.60) 56,760.62 255.07 (15,559,087.20) 0.00 (0.01) (46,940,208.95)

(72,192.01) (1,306,002.31) 316,920.07 (3,045,676.59) (794,079.64)

286,071.51 (902,018.82) 1,152,801.12 (19,847,902.76) 0.00 0.01 35,823,495.26

19,123,262.18 7,349,294.66 (12,518,818.58) (43,663,587.89) 0.00 (0.01) 8,514,372.26 (27,309,123.00)

168,711,964.10 176,061,258.76 163,542,440.18 119,878,852.29

119,878,852.28


First Interim2019-20 Projected Year TotalsIndirect Cost Rate Worksheet

43 10439 0000000Form ICR

California Dept of EducationSACS Financial Reporting Software - 2019.2.0File: icr (Rev 02/21/2017) Page 1 of 3 Printed: 12/4/2019 2:23 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) 16,907,181.00

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) 166,206,257.00

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) 10.17%

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



43 10439 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) 15,150,928.00

2. Centralized Data Processing, less portion charged to restricted resources or specific goals

(Function 7700, objects 1000-5999, minus Line B10) 5,458,674.00 3. External Financial Audit - Single Audit (Function 7190, resources 0000-1999, goals 0000 and 9000, objects 5000-5999)

56,000.00 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) 992,382.09

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) 21,657,984.09

9. Carry-Forward Adjustment (Part IV, Line F) 0.00

10. Total Adjusted Indirect Costs (Line A8 plus Line A9) 21,657,984.09

B. Base Costs

1. Instruction (Functions 1000-1999, objects 1000-5999 except 5100) 98,818,947.00

2. Instruction-Related Services (Functions 2000-2999, objects 1000-5999 except 5100) 37,341,968.00

3. Pupil Services (Functions 3000-3999, objects 1000-5999 except 5100) 33,728,715.00

4. Ancillary Services (Functions 4000-4999, objects 1000-5999 except 5100) 3,900,471.00

5. Community Services (Functions 5000-5999, objects 1000-5999 except 5100) 99,631.00

6. Enterprise (Function 6000, objects 1000-5999 except 5100) 8,544.00 7. Board and Superintendent (Functions 7100-7180, objects 1000-5999, minus Part III, Line A4) 9,062,083.00 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) 12,097,516.00

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) 7,434,581.00

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) 8,765,553.91

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) 395,666.00

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) 0.00

15. Child Development (Fund 12, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 7,073,864.00

16. Cafeteria (Funds 13 and 61, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 0.00

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) 218,727,539.91

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) 9.90%

D. Preliminary Proposed Indirect Cost Rate

(For final approved fixed-with-carry-forward rate for use in 2021-22 see www.cde.ca.gov/fg/ac/ic)

(Line A10 divided by Line B18) 9.90%



43 10439 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) 21,657,984.09

B. Carry-forward adjustment from prior year(s)

1. Carry-forward adjustment from the second prior year (134,191.74)

2. Carry-forward adjustment amount deferred from prior year(s), if any 0.00

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 (10.5%) times Part III, Line B18); zero if negative 0.00

2. Over-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus the lesser of

(approved indirect cost rate (10.5%) times Part III, Line B18) or (the highest rate used to

recover costs from any program (9.74%) times Part III, Line B18); zero if positive 0.00

D. Preliminary carry-forward adjustment (Line C1 or C2) 0.00

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) 0.00


First Interim2019-20 Projected Year Totals

Exhibit A: Indirect Cost Rates Charged to Programs43 10439 0000000

Form ICR


Approved indirect cost rate: 10.50%

Highest rate used in any program: 9.74%

Fund Resource

Eligible Expenditures(Objects 1000-5999

except Object 5100)Indirect Costs Charged

(Objects 7310 and 7350)RateUsed

01 1100 306,573.00 24,748.00 8.07%01 3010 2,044,862.00 199,169.00 9.74%01 3025 1,105,008.00 107,628.00 9.74%01 3060 4,291,579.00 418,000.00 9.74%01 3110 119,419.00 11,631.00 9.74%01 3182 605,207.00 45,915.00 7.59%01 3183 258,143.00 25,143.00 9.74%01 3310 1,997,019.00 175,299.00 8.78%01 3315 94,457.00 8,501.00 9.00%01 3326 91,124.00 8,876.00 9.74%01 3327 8,221.00 740.00 9.00%01 3345 723.00 65.00 8.99%01 3385 639,817.00 62,318.00 9.74%01 3395 14,555.00 1,310.00 9.00%01 4035 32,582.00 3,173.00 9.74%01 4203 163,817.00 3,276.00 2.00%01 4204 146,173.00 14,237.00 9.74%01 5210 26,957,332.00 2,567,071.00 9.52%01 5630 63,951.00 6,228.00 9.74%01 5640 2,199,030.00 214,186.00 9.74%01 5810 19,974.00 1,945.00 9.74%01 6230 198,021.00 19,287.00 9.74%01 6317 597,614.00 58,208.00 9.74%01 6387 136,687.00 13,313.00 9.74%01 6500 87,732,341.00 7,883,776.00 8.99%01 6510 3,107,397.00 279,665.00 9.00%01 6520 128,750.00 12,540.00 9.74%01 6680 118,608.00 11,552.00 9.74%01 6685 198,270.00 9,914.00 5.00%01 6690 99,935.00 9,734.00 9.74%01 6695 491,059.00 24,553.00 5.00%01 7338 25,356.00 2,470.00 9.74%01 7366 636,020.00 59,026.00 9.28%01 7810 2,039,392.00 110,608.00 5.42%01 8150 1,524,986.00 148,534.00 9.74%01 9010 20,361,734.00 1,543,435.00 7.58%12 5025 95,519.00 7,164.00 7.50%12 5035 738,846.00 71,964.00 9.74%12 5055 51,619.00 5,028.00 9.74%12 5320 952,952.00 48,792.00 5.12%12 5340 41,895.00 2,145.00 5.12%12 6045 1,357.00 132.00 9.73%



Exhibit A: Indirect Cost Rates Charged to Programs43 10439 0000000

Form ICR


Fund Resource

Eligible Expenditures(Objects 1000-5999

except Object 5100)Indirect Costs Charged

(Objects 7310 and 7350)RateUsed

12 6052 9,302.00 698.00 7.50%12 6105 5,126,709.00 384,503.00 7.50%12 9010 55,665.00 4,175.00 7.50%



Multiyear ProjectionsUnrestricted

43 10439 0000000Form MYPI

California Dept of EducationSACS Financial Reporting Software - 2019.2.0File: mypi (Rev 03/30/2015) Page 1 Printed: 12/4/2019 1:40 PM

Description

Object

Codes

Projected Year

Totals

(Form 01I)

(A)

%

Change

(Cols. C-A/A)

(B)

2020-21

Projection

(C)

%

Change

(Cols. E-C/C)

(D)

2021-22

Projection

(E)

County Operations Grant ADA (Enter projections for subsequent years 1 and 2 in

Columns C and E; current year - Column A - is extracted from Form AI, Line B5) 255,882.10 0.00% 255,882.10 0.00% 255,882.10

(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 73,005,128.00 -0.08% 72,947,158.00 0.08% 73,006,794.00

2. Federal Revenues 8100-8299 590,030.00 0.00% 590,030.00 0.00% 590,030.00

3. Other State Revenues 8300-8599 693,320.00 -0.36% 690,835.00 0.00% 690,835.00

4. Other Local Revenues 8600-8799 9,203,594.00 -1.52% 9,063,451.00 1.56% 9,205,030.00

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 (721,286.00) 121.64% (1,598,665.00) 5.49% (1,686,463.00)

6. Total (Sum lines A1 thru A5c) 82,770,786.00 -1.30% 81,692,809.00 0.14% 81,806,226.00

B. EXPENDITURES AND OTHER FINANCING USES

1. Certificated Salaries

a. Base Salaries 12,293,080.00 12,265,536.00

b. Step & Column Adjustment 119,727.00 120,861.00

c. Cost-of-Living Adjustment

d. Other Adjustments (147,271.00) (6,494.00)

e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 12,293,080.00 -0.22% 12,265,536.00 0.93% 12,379,903.00

2. Classified Salaries

a. Base Salaries 26,836,034.00 27,049,650.00



d. Other Adjustments (54,203.00)

e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 26,836,034.00 0.80% 27,049,650.00 1.00% 27,320,147.00

3. Employee Benefits 3000-3999 16,124,679.00 6.14% 17,115,402.00 3.38% 17,694,387.00

4. Books and Supplies 4000-4999 2,852,966.00 -1.06% 2,822,838.00 0.00% 2,822,838.00

5. Services and Other Operating Expenditures 5000-5999 13,501,610.00 -10.90% 12,030,201.00 -7.12% 11,173,125.00

6. Capital Outlay 6000-6999 3,162,923.00 -61.52% 1,217,044.00 0.11% 1,218,390.00

7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 30,286,536.00 0.00% 30,286,536.00 0.00% 30,286,536.00

8. Other Outgo - Transfers of Indirect Costs 7300-7399 (14,585,927.00) 3.28% (15,064,014.00) -0.10% (15,049,363.00)

9. Other Financing Uses

a. Transfers Out 7600-7629 987,750.00 -0.38% 984,000.00 -0.05% 983,500.00

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) 91,459,651.00 -3.01% 88,707,193.00 0.14% 88,829,463.00

C. NET INCREASE (DECREASE) IN FUND BALANCE

(Line A6 minus line B11) (8,688,865.00) (7,014,384.00) (7,023,237.00)

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01I, line F1e) 53,728,814.35 45,039,949.35 38,025,565.35

2. Ending Fund Balance (Sum lines C and D1) 45,039,949.35 38,025,565.35 31,002,328.35

3. Components of Ending Fund Balance (Form 01I)

a. Nonspendable 9710-9719 25,000.00 25,000.00 25,000.00

b. Restricted 9740

c. Committed

1. Stabilization Arrangements 9750 0.00

2. Other Commitments 9760 0.00

d. Assigned 9780 18,210,090.49 15,919,071.00 13,741,955.00

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties 9789 11,965,021.00 10,920,715.00 10,882,109.00

2. Unassigned/Unappropriated 9790 14,839,837.86 11,160,779.35 6,353,264.35

f. Total Components of Ending Fund Balance

(Line D3f must agree with line D2) 45,039,949.35 38,025,565.35 31,002,328.35



Multiyear ProjectionsUnrestricted

43 10439 0000000Form MYPI


Description

Object

Codes

Projected Year

Totals

(Form 01I)

(A)

%

Change

(Cols. C-A/A)

(B)

2020-21

Projection

(C)

%

Change

(Cols. E-C/C)

(D)

2021-22

Projection

(E)

E. AVAILABLE RESERVES

1. County School Service Fund

a. Stabilization Arrangements 9750 0.00 0.00 0.00

b. Reserve for Economic Uncertainties 9789 11,965,021.00 10,920,715.00 10,882,109.00

c. Unassigned/Unappropriated 9790 14,839,837.86 11,160,779.35 6,353,264.35

(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

c. Unassigned/Unappropriated 9790 0.00

3. Total Available Reserves (Sum lines E1a thru E2c) 26,804,858.86 22,081,494.35 17,235,373.35

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.

Backout of carryover from FY 2018-2019 which are not included in the Adopted Budget.Backout of carryover from FY 2018-2019 which are not included in the Adopted Budget.



Multiyear ProjectionsRestricted

43 10439 0000000Form MYPI


Description

Object

Codes

Projected Year

Totals

(Form 01I)

(A)

%

Change

(Cols. C-A/A)

(B)

2020-21

Projection

(C)

%

Change

(Cols. E-C/C)

(D)

2021-22

Projection

(E)


Columns C and E; current year - Column A - is extracted from Form AI, Line B5)




1. LCFF/Revenue Limit Sources 8010-8099 81,073,511.00 2.39% 83,013,238.00 1.29% 84,080,293.00

2. Federal Revenues 8100-8299 54,891,781.00 -7.37% 50,844,665.00 -0.56% 50,560,789.00

3. Other State Revenues 8300-8599 15,361,466.00 -30.61% 10,659,876.00 0.00% 10,659,876.00



a. Transfers In 8900-8929 29,990.00 -100.00% 0.00 0.00% 0.00

b. Other Sources 8930-8979 0.00 0.00% 0.00%

c. Contributions 8980-8999 721,286.00 -4.20% 690,967.00 1.23% 699,450.00




a. Base Salaries 45,254,226.00 45,653,740.00




e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 45,254,226.00 0.88% 45,653,740.00 0.69% 45,967,279.00


a. Base Salaries 39,800,938.00 39,769,411.00



d. Other Adjustments (423,359.00)

e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 39,800,938.00 -0.08% 39,769,411.00 1.00% 40,165,155.00

3. Employee Benefits 3000-3999 43,860,697.00 -5.63% 41,390,142.00 2.02% 42,224,194.00



6. Capital Outlay 6000-6999 9,336,069.00 -42.20% 5,396,575.00 -43.13% 3,069,157.00

7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 3,860,508.00 -50.49% 1,911,328.00 0.00% 1,911,328.00

8. Other Outgo - Transfers of Indirect Costs 7300-7399 14,061,326.00 -1.15% 13,899,780.00 0.85% 14,017,367.00


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) 207,665,867.00 -12.07% 182,591,338.00 -0.58% 181,523,677.00



D. FUND BALANCE




a. Nonspendable 9710-9719 0.00

b. Restricted 9740 8,760,072.85 4,938,032.52 2,975,315.52

c. Committed

1. Stabilization Arrangements 9750

2. Other Commitments 9760

d. Assigned 9780


1. Reserve for Economic Uncertainties 9789

2. Unassigned/Unappropriated 9790 (0.33) 0.00 0.00





Multiyear ProjectionsRestricted

43 10439 0000000Form MYPI


Description

Object

Codes

Projected Year

Totals

(Form 01I)

(A)

%

Change

(Cols. C-A/A)

(B)

2020-21

Projection

(C)

%

Change

(Cols. E-C/C)

(D)

2021-22

Projection

(E)

E. AVAILABLE RESERVES


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.

Backout carryover from FY 2018-19 which are not included in the Adopted Budget.Backout carryover from FY 2018-19 which are not included in the Adopted Budget.



Multiyear ProjectionsUnrestricted/Restricted

43 10439 0000000Form MYPI


Description

Object

Codes

Projected Year

Totals

(Form 01I)

(A)

%

Change

(Cols. C-A/A)

(B)

2020-21

Projection

(C)

%

Change

(Cols. E-C/C)

(D)

2021-22

Projection

(E)


Columns C and E; current year - Column A - is extracted from Form AI, Line B5) 255,882.10 0.00% 255,882.10 0.00% 255,882.10




1. LCFF/Revenue Limit Sources 8010-8099 154,078,639.00 1.22% 155,960,396.00 0.72% 157,087,087.00

2. Federal Revenues 8100-8299 55,481,811.00 -7.29% 51,434,695.00 -0.55% 51,150,819.00

3. Other State Revenues 8300-8599 16,054,786.00 -29.30% 11,350,711.00 0.00% 11,350,711.00



a. Transfers In 8900-8929 29,990.00 -100.00% 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% (907,698.00) 8.74% (987,013.00)




a. Base Salaries 57,547,306.00 57,919,276.00


c. Cost-of-Living Adjustment 0.00 0.00


e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 57,547,306.00 0.65% 57,919,276.00 0.74% 58,347,182.00


a. Base Salaries 66,636,972.00 66,819,061.00


c. Cost-of-Living Adjustment 0.00 0.00

d. Other Adjustments (477,562.00) 0.00

e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 66,636,972.00 0.27% 66,819,061.00 1.00% 67,485,302.00

3. Employee Benefits 3000-3999 59,985,376.00 -2.47% 58,505,544.00 2.42% 59,918,581.00



6. Capital Outlay 6000-6999 12,498,992.00 -47.09% 6,613,619.00 -35.17% 4,287,547.00

7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 34,147,044.00 -5.71% 32,197,864.00 0.00% 32,197,864.00

8. Other Outgo - Transfers of Indirect Costs 7300-7399 (524,601.00) 121.93% (1,164,234.00) -11.36% (1,031,996.00)


a. Transfers Out 7600-7629 987,750.00 -0.38% 984,000.00 -0.05% 983,500.00

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) 299,125,518.00 -9.30% 271,298,531.00 -0.35% 270,353,140.00



D. FUND BALANCE




a. Nonspendable 9710-9719 25,000.00 25,000.00 25,000.00

b. Restricted 9740 8,760,072.85 4,938,032.52 2,975,315.52

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 18,210,090.49 15,919,071.00 13,741,955.00


1. Reserve for Economic Uncertainties 9789 11,965,021.00 10,920,715.00 10,882,109.00

2. Unassigned/Unappropriated 9790 14,839,837.53 11,160,779.35 6,353,264.35





Multiyear ProjectionsUnrestricted/Restricted

43 10439 0000000Form MYPI


Description

Object

Codes

Projected Year

Totals

(Form 01I)

(A)

%

Change

(Cols. C-A/A)

(B)

2020-21

Projection

(C)

%

Change

(Cols. E-C/C)

(D)

2021-22

Projection

(E)

E. AVAILABLE RESERVES (Unrestricted except as noted)



b. Reserve for Economic Uncertainties 9789 11,965,021.00 10,920,715.00 10,882,109.00

c. Unassigned/Unappropriated 9790 14,839,837.86 11,160,779.35 6,353,264.35

d. Negative Restricted Ending Balances

(Negative resources 2000-9999) 979Z (0.33) 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 E2c) 26,804,858.53 22,081,494.35 17,235,373.35

4. Total Available Reserves - by Percent (Line E3 divided by Line F3c) 8.96% 8.14% 6.38%

F. RECOMMENDED RESERVES

1. Special Education Pass-through Exclusions

For counties 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? Yes

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) 67,523,811.00 39,639,440.00 39,639,440.00

2. County Office's Total Expenditures and Other Financing Uses

Used to determine the reserve standard percentage level on line F3d

(Line B11, plus line F1b2 if line F1a is No) 299,125,518.00 271,298,531.00 270,353,140.00

3. Calculating the Reserves

a. Expenditures and Other Financing Uses (Line B11) 299,125,518.00 271,298,531.00 270,353,140.00

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) 299,125,518.00 271,298,531.00 270,353,140.00

d. Reserve Standard Percentage Level

(Refer to Form 01CSI, Criterion 8 for calculation details) 2% 2% 2%

e. Reserve Standard - By Percent (Line F3c times F3d) 5,982,510.36 5,425,970.62 5,407,062.80

f. Reserve Standard - By Amount

(Refer to Form 01CSI, Criterion 8 for calculation details) 2,065,000.00 2,065,000.00 2,065,000.00

g. Reserve Standard (Greater of Line F3e or F3f) 5,982,510.36 5,425,970.62 5,407,062.80

h. Available Reserves (Line E3) Meet Reserve Standard (Line F3g) YES YES YES



Every Student Succeeds Act Maintenance of Effort Expenditures43 10439 0000000

Form ESMOE

California Dept of EducationSACS Financial Reporting Software - 2019.2.0File: esmoe (Rev 03/01/2018) Page 1 Printed: 12/4/2019 1:34 PM

Funds 01, 09, and 62

Section I - Expenditures Goals Functions Objects

2019-20Expenditures

A. Total state, federal, and local expenditures (all resources) All All 1000-7999 299,125,518.00

B. Less all federal expenditures not allowed for MOE

(Resources 3000-5999, except 3385) All All 1000-7999 55,172,851.00

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 99,631.00

2. Capital OutlayAll except7100-7199

All except5000-5999 6000-6999 10,231,020.00

3. Debt Service All 9100

5400-5450,5800, 7430-

7439 0.00

4. Other Transfers Out All 9200 7200-7299 33,567,615.00

5. Interfund Transfers Out All 9300 7600-7629 987,750.00

9100 7699

6. All Other Financing Uses All 9200 7651 0.00

7. Nonagency 7100-7199

All except5000-5999,9000-9999 1000-7999 11,510,563.00

8. Tuition (Revenue, in lieu of expenditures, to approximatecosts of services for which tuition is received)

All All 8710 2,286,081.00

9. Supplemental expenditures made as a result of aPresidentially declared disaster

Manually entered. Must not includeexpenditures in lines B, C1-C8, D1, or

D2. 0.00

10. Total state and local expenditures not

allowed for MOE calculation

(Sum lines C1 through C9) 58,682,660.00

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 0.00

2. Expenditures to cover deficits for student body activitiesManually entered. Must not include

expenditures in lines A or D1. 0.00

E. Total expenditures subject to MOE

(Line A minus lines B and C10, plus lines D1 and D2) 185,270,007.00




Form ESMOE


Section II - Expenditures Per ADA

2019-20Annual ADA/

Exps. Per ADA

A. Average Daily Attendance(Form AI, Column D, sum of lines B1d and C9)*

533.55

B. Expenditures per ADA (Line I.E divided by Line II.A) 347,240.20

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.) 165,602,568.94 329,708.261. Adjustment to base expenditure and expenditure per ADA amounts for

LEAs failing prior year MOE calculation (From Section IV) 0.00 0.00

2. Total adjusted base expenditure amounts (Line A plus Line A.1) 165,602,568.94 329,708.26

B. Required effort (Line A.2 times 90%) 149,042,312.05 296,737.43

C. Current year expenditures (Line I.E and Line II.B) 185,270,007.00 347,240.20

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 ESSA covered programs in FY 2021-22 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 Funded ADA has been preloaded. Manual adjustment may be required to reflect estimated Annual ADA.




Form ESMOE


SECTION IV - Detail of Adjustments to Base Expenditures (used in Section III, Line A.1)

Description of AdjustmentsTotal

ExpendituresExpenditures

Per ADA

Total adjustments to base expenditures 0.00 0.00



SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS

43 10439 0000000Form SIAI

California Dept of EducationSACS Financial Reporting Software - 2019.2.0File: siai (Rev 05/16/2016) Page 1 of 2 Printed: 12/4/2019 2:06 PM

Direct Costs - Interfund Indirect Costs - Interfund Interfund Interfund Due From Due To

Description

Transfers In5750

Transfers Out5750

Transfers In7350

Transfers Out7350

Transfers In8900-8929

Transfers Out7600-7629

Other Funds9310

Other Funds9610

01I COUNTY SCHOOL SERVICE FUND

Expenditure Detail 0.00 (109,473.00) 0.00 (524,601.00)

Other Sources/Uses Detail 29,990.00 987,750.00

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



Fund Reconciliation

12I CHILD DEVELOPMENT FUND

Expenditure Detail 109,273.00 0.00 524,601.00 0.00

Other Sources/Uses Detail 0.00 29,990.00

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 Expenditure Detail 0.00 0.00


Fund Reconciliation

16I FOREST RESERVE FUND

Expenditure Detail


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

53I TAX OVERRIDE FUND

Expenditure Detail


Fund Reconciliation

56I DEBT SERVICE FUND

Expenditure Detail

Other Sources/Uses Detail 987,750.00 0.00

Fund Reconciliation

57I FOUNDATION PERMANENT FUND



Fund Reconciliation

61I CAFETERIA ENTERPRISE FUND



Fund Reconciliation



SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS

43 10439 0000000Form SIAI

California Dept of EducationSACS Financial Reporting Software - 2019.2.0File: siai (Rev 05/16/2016) Page 2 of 2 Printed: 12/4/2019 2:06 PM

Direct Costs - Interfund Indirect Costs - Interfund Interfund Interfund Due From Due To

Description

Transfers In5750

Transfers Out5750

Transfers In7350

Transfers Out7350

Transfers In8900-8929

Transfers Out7600-7629

Other Funds9310

Other Funds9610

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 109,473.00 (109,473.00) 524,601.00 (524,601.00) 1,017,740.00 1,017,740.00



County Office of Education Criteria and Standards Review43 10439 0000000

Form 01CSI

California Dept of EducationSACS Financial Reporting Software - 2019.2.0File: csi-c (Rev 03/05/2019) Page 1 of 24 Printed: 12/4/2019 1:49 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: Projected County Operations Grant average daily attendance (ADA) has not changed for any of the current fiscal year or two subsequent fiscal years by more thantwo percent since budget adoption. Projected ADA for county operated programs has not changed for any of the current fiscal year or two subsequent fiscal years by more than twopercent since budget adoption.

County Office ADA Standard Percentage Range: -2.0% to +2.0%

1A. Calculating the County Office's ADA Variances

DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise enter data into the first column for all fiscal years. If Form MYPI exists, County Operations Grant ADA will beextracted for the two subsequent years; otherwise enter this data. First Interim Projected Year Totals data for Current Year are extracted; enter data for the remaining two subsequent yearsinto the second column.

Estimated Funded ADA

Budget Adoption First Interim

Budget Projected Year Totals

Program / Fiscal Year (Form 01CS, Item 1B-2) (Form AI) (Form MYPI) Percent Change Status

County and Charter School

Alternative Education Grant ADA

(Form A/AI, Lines B1d and C2d)

Current Year (2019-20) 331.94 357.49 7.7% Not Met

1st Subsequent Year (2020-21) 357.49 357.49 0.0% Met

2nd Subsequent Year (2021-22) 357.49 357.49 0.0% Met

District Funded County Program ADA

(Form A/AI, Line B2g)

Current Year (2019-20) 1,166.62 1,166.62 0.0% Met

1st Subsequent Year (2020-21) 1,166.62 1,166.62 0.0% Met

2nd Subsequent Year (2021-22) 1,166.62 1,166.62 0.0% Met

County Operations Grant ADA

(Form A/AI, Line B5)

Current Year (2019-20) 257,365.56 255,882.10 -0.6% Met

1st Subsequent Year (2020-21) 255,882.10 255,882.10 0.0% Met

2nd Subsequent Year (2021-22) 255,882.10 255,882.10 0.0% Met

Charter School ADA and Charter School

Funded County Program ADA

(Form A/AI, Lines C1 and C3f)

Current Year (2019-20) 176.06 176.06 0.0% Met

1st Subsequent Year (2020-21) 176.06 176.06 0.0% Met

2nd Subsequent Year (2021-22) 176.06 176.06 0.0% Met

1B. Comparison of County Office ADA to the Standard

DATA ENTRY: Enter an explanation if the standard is not met.

1a. STANDARD NOT MET - Projected ADA for County Operations Grant or county operated programs has changed since budget adoption by more than two percent in any of thecurrent year or two subsequent fiscal years. Provide reasons why the change(s) exceed the standard, a description of the methods and assumptions used in projecting ADA, andwhat changes will be made to improve the accuracy of projections in this area.

Explanation:

(required if NOT met)

County Community schools has added an additional Independent Study teacher so Independent Study ADA is expected to grow.




Form 01CSI


2. 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 budget adoption.

County Office LCFF Revenue Standard Percentage Range: -2.0% to +2.0%

2A. Calculating the County Office's Projected Change in LCFF Revenue

DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column. In the First Interim column, Current Year data are extracted; enter data for thetwo subsequent years.

LCFF Revenue

(Fund 01, Objects 8011, 8012, 8020-8089)


Fiscal Year (Form 01CS, Item 2C) Projected Year Totals Percent Change Status

Current Year (2019-20) 175,984,069.00 175,984,069.00 0.0% Met

1st Subsequent Year (2020-21) 176,040,806.00 176,040,806.00 0.0% Met

2nd Subsequent Year (2021-22) 176,100,442.00 176,100,442.00 0.0% Met

2B. Comparison of County Office LCFF Revenue to the Standard


1a. STANDARD MET - LCFF revenue has not changed since budget adoption by more than two percent for the current year and two subsequent fiscal years.

Explanation:





Form 01CSI


3. CRITERION: Salaries and Benefits

STANDARD: Projected total salaries and benefits for any of the current fiscal year or two subsequent fiscal years has not changed by more than fivepercent since budget adoption.

County Office Salaries and Benefits Standard Percentage Range: -5.0% to +5.0%

3A. Calculating the County Office's Projected Change in Salaries and Benefits

DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column. In the First Interim column, Current Year data are extracted. If Form MYPIexists, Projected Year Totals data for the two subsequent years will be extracted; otherwise, enter this data.

Salaries and Benefits

First Interim

Budget Adoption Projected Year Totals

(Form 01, Objects 1000-3999) (Form 01I, Objects 1000-3999)

Fiscal Year (Form 01CS, Item 3B) (Form MYPI, Lines B1-B3) Percent Change Status

Current Year (2019-20) 180,762,224.00 184,169,654.00 1.9% Met

1st Subsequent Year (2020-21) 182,903,711.00 183,243,881.00 0.2% Met

2nd Subsequent Year (2021-22) 186,062,817.00 185,751,065.00 -0.2% Met

3B. Comparison of County Office Salaries and Benefits to the Standard


1a. STANDARD MET - Total salaries and benefits have not changed since budget adoption by more than the standard for the current fiscal year and two subsequent fiscal years.

Explanation:





Form 01CSI


4. 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 budgetadoption.

Changes that exceed five percent in any major object category must be explained.

County Office's Other Revenues and Expenditures Standard Percentage Range: -5.0% to +5.0%

County Office's Other Revenues and Expenditures Explanation Percentage Range: -5.0% to +5.0%

4A. Calculating the County Office's Change by Major Object Category and Comparison to the Explanation Percentage Range

DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column. First Interim data for Current Year are extracted. If First 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 county office's explanation percentage range.

Budget Adoption First interim

Budget Projected Year Totals Change Is Outside

Object Range / Fiscal Year (Form 01CS, Item 4B) (Fund 01/Form MYPI) Percent Change Explanation Range

Federal Revenue (Fund 01, Objects 8100-8299) (MYPI, Line A2)

Current Year (2019-20) 44,783,073.00 55,481,811.00 23.9% Yes

1st Subsequent Year (2020-21) 43,922,170.00 51,434,695.00 17.1% Yes

2nd Subsequent Year (2021-22) 43,683,839.00 51,150,819.00 17.1% Yes

Explanation:

(required if Yes)

In 2019-20, prior year of unspent funds are not budgeted until prior year books are closed (carryover), which is after Adopted Budget. In thesubsequent years, increase is due to addtional award received by Head Start Program after Adopted Budget.

Other State Revenue (Fund 01, Objects 8300-8599) (Form MYPI, Line A3)

Current Year (2019-20) 13,521,525.00 16,054,786.00 18.7% Yes

1st Subsequent Year (2020-21) 13,859,508.00 11,350,711.00 -18.1% Yes

2nd Subsequent Year (2021-22) 13,043,557.00 11,350,711.00 -13.0% Yes

Explanation:

(required if Yes)

Increase is due to prior year of unspent funds not budgeted until prior books are closed (carryover), which is after the Adopted Budget.

Other Local Revenue (Fund 01, Objects 8600-8799) (Form MYPI, Line A4)

Current Year (2019-20) 42,365,508.00 46,171,169.00 9.0% Yes



Explanation:

(required if Yes)

Increase is due to perior year of unspent funds not budgeted until prior year close of books (carryover), which is after the Adopted Budget. Additionalrevenues for Head Start Program from contracted services

Books and Supplies (Fund 01, Objects 4000-4999) (Form MYPI, Line B4)

Current Year (2019-20) 5,809,282.00 11,122,737.00 91.5% Yes



Explanation:

(required if Yes)

Prior year of unspent funds are not budgeted until prior year books are closed (carryover), which is after Adopted Budget.

Services and Other Operating Expenditures (Fund 01, Objects 5000-5999) (Form MYPI, Line B5)

Current Year (2019-20) 36,759,816.00 56,723,942.00 54.3% Yes



Explanation:

(required if Yes)

Increases are due to a) prior year unspent funds not budgeted until prior year books are closed (carry-over), which are after Adopted Budget and b)additional grants recived after Adopted Budget.




Form 01CSI


4B. Calculating the County Office's Change in Total Operating Revenues and Expenditures

DATA ENTRY: All data are extracted or calculated.


Object Range / Fiscal Year Budget Projected Year Totals Percent Change Status

Total Federal, Other State, and Other Local Revenues (Section 4A)

Current Year (2019-20) 100,670,106.00 117,707,766.00 16.9% Not Met

1st Subsequent Year (2020-21) 97,082,537.00 105,409,409.00 8.6% Not Met

2nd Subsequent Year (2021-22) 95,896,220.00 105,267,112.00 9.8% Not Met

Total Books and Supplies, and Services and Other Operating Expenditures (Section 4A)

Current Year (2019-20) 42,569,098.00 67,846,679.00 59.4% Not Met

1st Subsequent Year (2020-21) 32,518,560.00 49,423,401.00 52.0% Not Met

2nd Subsequent Year (2021-22) 30,577,008.00 48,165,160.00 57.5% Not Met

4C. Comparison of County Office Total Operating Revenues and Expenditures to the Standard Percentage Range

DATA ENTRY: Explanations are linked from Section 4A if the status in Section 4B is not met; no entry is allowed below.

1a. STANDARD NOT MET - Projected total operating revenues have changed since budget adoption by more than the standard in one or more of the current or two subsequent fiscalyears. Reasons for the projected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring the projectedoperating revenues within the standard must be entered in Section 4A above and will also display in the explanation box below.

Explanation:

Federal Revenue

(linked from 4A

if NOT met)

In 2019-20, prior year of unspent funds are not budgeted until prior year books are closed (carryover), which is after Adopted Budget. In thesubsequent years, increase is due to addtional award received by Head Start Program after Adopted Budget.

Explanation:

Other State Revenue

(linked from 4A

if NOT met)

Increase is due to prior year of unspent funds not budgeted until prior books are closed (carryover), which is after the Adopted Budget.

Explanation:

Other Local Revenue

(linked from 4A

if NOT met)

Increase is due to perior year of unspent funds not budgeted until prior year close of books (carryover), which is after the Adopted Budget. Additionalrevenues for Head Start Program from contracted services

1b. STANDARD NOT MET - Projected total operating expenditures have changed since budget adoption by more than the standard in one or more of the current or two subsequentfiscal years. Reasons for the projected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring the projectedoperating expenditures within the standard must be entered in Section 4A above and will also display in the explanation box below.

Explanation:

Books and Supplies

(linked from 4A

if NOT met)

Prior year of unspent funds are not budgeted until prior year books are closed (carryover), which is after Adopted Budget.

Explanation:

Services and Other Exps

(linked from 4A

if NOT met)

Increases are due to a) prior year unspent funds not budgeted until prior year books are closed (carry-over), which are after Adopted Budget and b)additional grants recived after Adopted Budget.




Form 01CSI


5. 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 county office is providing adequately to preserve the functionality of its facilities for theirnormal life in accordance with Education Code sections 52066(d)(1) and 17002(d)(1).

Determining the County Office's Compliance with the Contribution Requirement for EC Section 17070.75 - Ongoing and MajorMaintenance/Restricted Maintenance Account (OMMA/RMA)

NOTE: EC Section 17070.75 requires the county office to deposit into the account a minimum amount equal to or greater than three percent of the total unrestricted general fundexpenditures and other financing uses for that fiscal year.

DATA ENTRY: Enter the Required Minimum Contribution if Budget data does not exist. Budget data that exist will be extracted; otherwise, enter budget data into lines 1, if applicable, and2. All other data are extracted.

First Interim Contribution

Projected Year Totals

Required Minimum (Fund 01, Resource 8150,

Contribution Objects 8900-8999) Status

1. OMMA/RMA Contribution 2,743,632.00 2,743,632.00 Met

2. Budget Adoption Contribution (information only) 2,631,164.00

(Form 01CS, Criterion 5)

If status is not met, enter an X in the box that best describes why the minimum required contribution was not made:

Not applicable (county office does not participate in the Leroy F. Greene School Facilities Act of 1998)

Other (explanation must be provided)

Explanation:

(required if NOT met

and Other is marked)




Form 01CSI


6. 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 county office'savailable reserves¹ as a percentage of total expenditures and other financing uses² in any of the current fiscal year or two subsequent fiscal years.

¹ Available reserves are the unrestricted amounts in the Stabilization Arrangements, Reserve for Economic Uncertainties, and Unassigned/Unappropriated accounts in the CountySchool Service Fund and the Special Reserve Fund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negative ending balances in restrictedresources in the County School Service Fund.

² A county office of education that is the Administrative Unit (AU) of a Special Education Local Plan Area (SELPA) may exclude from its expenditures the distribution of funds to itsparticipating members.

6A. Calculating the County Office's Deficit Spending Standard Percentage Levels

DATA ENTRY: All data are extracted or calculated.

Current Year 1st Subsequent Year 2nd Subsequent Year

(2019-20) (2020-21) (2021-22)

County Office's Available Reserves Percentage

(Criterion 8B, Line 9) 9.0% 8.1% 6.4%

County Office's Deficit Standard Percentage Levels

(one-third of available reserves percentage): 3.0% 2.7% 2.1%

6B. Calculating the County Office's Special Education Pass-through Exclusions (only for county offices 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,enter data for item 2a and for the two subsequent years in item 2b; Current Year data are extracted.

For county offices that serve as the AU of a SELPA (Form MYPI, Lines F1a, F1b1, and F1b2):

1. Do you choose to exclude pass-through funds distributed to SELPA members from the

calculations for deficit spending and reserves? Yes

2. 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

(2019-20) (2020-21) (2021-22)

b. Special Education Pass-through Funds

(Fund 10, resources 3300-3499 and 6500-6540,

objects 7211-7213 and 7221-7223) 67,523,811.00 39,639,440.00 39,639,440.00

6C. Calculating the County Office'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.


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 (2019-20) (8,688,865.00) 91,459,651.00 9.5% Not Met

1st Subsequent Year (2020-21) (7,014,384.00) 88,707,193.00 7.9% Not Met

2nd Subsequent Year (2021-22) (7,023,237.00) 88,829,463.00 7.9% Not Met

6D. Comparison of County Office 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 forthe deficit 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:


The current year are covered by carryover from prior year 2018-19 which was not included in the Adopted Budget for about $3.5M and around $3.5Mis for one-time technology and facilities projects.




Form 01CSI


7. CRITERION: Fund and Cash Balances

A. FUND BALANCE STANDARD: Projected county school service fund balances will be positive at the end of the current fiscal year and two subsequentfiscal years.

7A-1. Determining if the County Office's County School Service 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

County School Service Fund


Fiscal Year (Form 01I, Line F2 )/(Form MYPI, Line D2) Status

Current Year (2019-20) 53,800,021.87 Met

1st Subsequent Year (2020-21) 42,963,597.87 Met

2nd Subsequent Year (2021-22) 33,977,643.87 Met

7A-2. Comparison of the County Office's Ending Fund Balance to the Standard


1a. STANDARD MET - Projected county school service fund ending balance is positive for the current fiscal year and two subsequent fiscal years.

Explanation:


B. CASH BALANCE STANDARD: Projected county school service fund cash balance will be positive at the end of the current fiscal year.

7B-1. Determining if the County Office'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

County School Service Fund

Fiscal Year (Form CASH, Line F, June Column) Status

Current Year (2019-20) 119,878,852.29 Met

7B-2. Comparison of the County Office's Ending Cash Balance to the Standard


1a. STANDARD MET - Projected county school service fund cash balance will be positive at the end of the current fiscal year.

Explanation:





Form 01CSI


8. CRITERION: Reserves

STANDARD: Available reserves¹ for any of the current fiscal year or two subsequent fiscal years are not less than the following percentages oramounts as applied to total expenditures and other financing uses²:

Percentage Level³County Office Total Expenditures

and Other Financing Uses³

5% or $69,000 (greater of) 0 to $6,118,999

4% or $306,000 (greater of) $6,119,000 to $15,295,999

3% or $612,000 (greater of) $15,296,000 to $68,834,000

2% or $2,065,000 (greater of) $68,834,001 and over

¹ Available reserves are the unrestricted amounts in the Stabilization Arrangements, Reserve forEconomic Uncertainties, and Unassigned/Unappropriated accounts in the County School Service Fundand the Special Reserve Fund for Other Than Capital Outlay Projects. Available reserves will be reducedby any negative ending balances in restricted resources in the County School Service Fund.

² A county office of education 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.

³ Dollar amounts to be adjusted annually by the prior year statutory cost-of-living adjustment (EC Section2574), rounded to the nearest thousand.


(2019-20) (2020-21) (2021-22)

County Office's Expenditures and Other Financing Uses (Criterion 8A1), plus SELPA Pass-through

(Criterion 6B2b) if Criterion 6B, Line 1 is No: 299,125,518 271,298,531 270,353,140

County Office's Reserve Standard Percentage Level: 2% 2% 2%




Form 01CSI


8A. Calculating the County Office's Reserve Standard

DATA ENTRY: If Form MYPI exists, all data are 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

(2019-20) (2020-21) (2021-22)

1. Expenditures and Other Financing Uses

(Form 01I, objects 1000-7999) (Form MYPI, Line B11) 299,125,518.00 271,298,531.00 270,353,140.00

2. Plus: Special Education Pass-through

(Criterion 6B, Line 2b if Criterion 6B, Line 1 is No)

3. Total Expenditures and Other Financing Uses

(Line A1 plus Line A2) 299,125,518.00 271,298,531.00 270,353,140.00

4. Reserve Standard Percentage Level 2% 2% 2%

5. Reserve Standard - by Percent

(Line A3 times Line A4) 5,982,510.36 5,425,970.62 5,407,062.80

6. Reserve Standard - by Amount

(From percentage level chart above) 2,065,000.00 2,065,000.00 2,065,000.00

7. County Office's Reserve Standard

(Greater of Line A5 or Line A6) 5,982,510.36 5,425,970.62 5,407,062.80

8B. Calculating the County Office'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) (2019-20) (2020-21) (2021-22)

1. County School Service Fund - Stabilization Arrangements

(Fund 01, Object 9750) (Form MYPI, Line E1a) 0.00

2. County School Service Fund - Reserve for Economic

Uncertainties (Fund 01, Object 9789) (Form MYPI, Line E1b) 11,965,021.00 10,920,715.00 10,882,109.00

3. County School Service Fund - Unassigned/Unappropriated Amount

(Fund 01, Object 9790) (Form MYPI, Line E1c) 14,839,837.86 11,160,779.35 6,353,264.354. County School Service Fund - Negative Ending Balances in

Restricted Resources (Fund 01, Object 979Z, if negative,

for each of resources 2000-9999) (Form MYPI, Line E1d) (0.33) 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

7. Special Reserve Fund - Unassigned/Unappropriated Amount

(Fund 17, Object 9790) (Form MYPI, Line E2c) 0.00

8. County Office's Available Reserve Amount

(Lines B1 thru B7) 26,804,858.53 22,081,494.35 17,235,373.35

9. County Office's Available Reserve Percentage (Information only)

(Line 8 divided by Section 8A, Line 3) 8.96% 8.14% 6.38%

County Office's Reserve Standard

(Section 8A, Line 7): 5,982,510.36 5,425,970.62 5,407,062.80

Status: Met Met Met

8C. Comparison of County Office 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 county office have any known or contingent liabilities (e.g., financial or program audits, litigation,

state compliance reviews) that have occurred since budget adoption 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 county office have ongoing county school service fund expenditures funded with one-time

revenues that have changed since budget adoption 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 county office have projected temporary borrowings between funds?

(Refer to Education Code Section 42603) No

1b. If Yes, identify the interfund borrowings:

S4. Contingent Revenues

1a. Does your county office 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 county school service fund to restricted resources in the county school service fund for the current fiscal year andtwo subsequent fiscal years. Provide an explanation if contributions have changed by more than $20,000 and more than five percent since budget adoption.

Identify projected transfers to or from the county school service fund to cover operating deficits in either the county school service fund or any other fund for the current fiscal yearand two subsequent fiscal years. Provide an explanation if transfers have changed by more than $20,000 and more than five percent since budget adoption.

Identify capital project cost overruns that have occurred since budget adoption that may impact the county school service fund budget.

County Office's Contributions and Transfers Standard:-5.0% to +5.0%

or -$20,000 to +$20,000

S5A. Identification of the County Office's Projected Contributions, Transfers, and Capital Projects that may Impact the County School Service Fund

DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column. For Contributions, the First Interim's Current Year data will be extracted. EnterFirst 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 First 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 Item1d; all other data will be calculated.

Budget Adoption First Interim Percent

Description / Fiscal Year (Form 01CS, Item S5A) Projected Year Totals Change Amount of Change Status

1a. Contributions, Unrestricted County School Service Fund

(Fund 01, Resources 0000-1999, Object 8980)

Current Year (2019-20) (1,378,458.00) (1,416,070.00) 2.7% 37,612.00 Met

1st Subsequent Year (2020-21) (848,487.00) (1,598,665.00) 88.4% 750,178.00 Not Met

2nd Subsequent Year (2021-22) (911,623.00) (1,686,463.00) 85.0% 774,840.00 Not Met

1b. Transfers In, County School Service Fund *

Current Year (2019-20) 0.00 29,990.00 New 29,990.00 Not Met

1st Subsequent Year (2020-21) 0.00 0.00 0.0% 0.00 Met

2nd Subsequent Year (2021-22) 0.00 0.00 0.0% 0.00 Met

1c. Transfers Out, County School Service Fund *

Current Year (2019-20) 987,750.00 987,750.00 0.0% 0.00 Met

1st Subsequent Year (2020-21) 984,000.00 984,000.00 0.0% 0.00 Met

2nd Subsequent Year (2021-22) 983,500.00 983,500.00 0.0% 0.00 Met

1d. Capital Project Cost Overruns

Have capital project cost overruns occurred since budget adoption that may impact thecounty school service fund operational budget? No

* Include transfers used to cover operating deficits in either the county school service fund or any other fund.

S5B. Status of the County Office'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. NOT MET - The projected contributions from the unrestricted county school service fund to restricted county school service fund programs have changed since budget adoption bymore than the standard for any of the current year or subsequent two fiscal years. Identify restricted programs and contribution amount for each program and whether contributionsare ongoing or one-time in nature. Explain the county office's plan, with timeframes, for reducing or eliminating the contribution.

Explanation:


The increase is due to continuance of contribution to Special Education Program for small school districts (less than 901 enrollment) in 2020-21 and2021-22 which was not included in the Adopted Budget.

1b. NOT MET - The projected transfers in to the county school service fund have changed since budget adoption by more than the standard for any of the current year or subsequenttwo fiscal years. Identify the amounts transferred, by fund, and whether transfers are ongoing or one-time in nature. If ongoing, explain the county office's plan, with timeframes, forreducing or eliminating the transfers.

Explanation:


The one-time transfer from fund 123, resource 9136 of $29,990 to fund 930, resource 9136 is setup to be in the proper fund for fiscal year 2019/2020.




Form 01CSI


1c. MET - Projected transfers out have not changed since budget adoption 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 budget adoption that may impact the county school service 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 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.

¹Include multiyear commitments, multiyear debt agreements, and new programs or contracts that result in long-term obligations.

S6A. Identification of the County Office's Long-term Commitments

DATA ENTRY: If Budget Adoption (Form 01CS, Item S6A) data exist, 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 Budget Adoption data exist, click the appropriate buttons for items 1a and 1b, andenter all other data, as applicable.

1. a. Does your county office 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 budget adoption? 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, 2019

Capital Leases

Certificates of Participation 5 Fd 01 Unrest Fd Bal Ob 9790 to Fd 56 Obj 7619 Fd 56 Obj Code 7439 4,255,000

General Obligation Bonds

Supp Early Retirement Program

State School Building Loans

Compensated Absences 18-19 Form Debt 6,253,481

Other Long-term Commitments (do not include OPEB):

TOTAL: 10,508,481

Prior Year Current Year 1st Subsequent Year 2nd Subsequent Year

(2018-19) (2019-20) (2020-21) (2021-22)

Annual Payment Annual Payment Annual Payment Annual Payment

Type of Commitment (continued): (P & I) (P & I) (P & I) (P & I)

Capital Leases

Certificates of Participation 979,250 987,750 984,000 983,500

General Obligation Bonds

Supp Early Retirement Program

State School Building Loans

Compensated Absences

Other Long-term Commitments (continued):

Total Annual Payments: 979,250 987,750 984,000 983,500

Has total annual payment increased over prior year (2018-19)? Yes Yes Yes




Form 01CSI


S6B. Comparison of the County Office'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 willbe funded.

Explanation:

(required if Yes to

increase in total

annual payments)

The increase in annual payment will be funded by the County School Service Fund unrestricted revenues through interfund transfer to Fund 56.

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 annual payments.

Explanation:

(Required if Yes)




Form 01CSI


S7. Unfunded Liabilities

Identify any changes in estimates for unfunded liabilities since budget adoption, and indicate whether the changes are the result of a new actuarial valuation.

S7A. Identification of the County Office's Estimated Unfunded Liability for Postemployment Benefits Other Than Pensions (OPEB)

DATA ENTRY: Click the appropriate button(s) for items 1a-1c, as applicable. Budget Adoption data that exist (Form 01CS, Item S7A) will be extracted; otherwise, enter Budget Adoptionand First Interim data in items 2-4.

1. a. Does your county office 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 budget adoption in OPEB liabilities?

No

c. If Yes to Item 1a, have there been changes since

budget adoption in OPEB contributions?

No

Budget Adoption

2. OPEB Liabilities (Form 01CS, Item S7A) First Interim

a. Total OPEB liability 22,220,134.00 22,220,134.00

b. OPEB plan(s) fiduciary net position (if applicable) 24,000,000.00 24,000,000.00

c. Total/Net OPEB liability (Line 2a minus Line 2b) (1,779,866.00) (1,779,866.00)d. Is total OPEB liability based on the county office's estimate or an actuarial valuation? Actuarial Actuariale. If based on an actuarial valuation, indicate the date of the OPEB valuation

Jul 01, 2018 Jul 01, 2018

3. OPEB Contributions

a. OPEB actuarially determined contribution (ADC) if available, Budget Adoption

per actuarial valuation or Alternative Measurement Method (Form 01CS, Item S7A) First Interim

Current Year (2019-20) 0.00 0.00

1st Subsequent Year (2020-21) 0.00 0.00

2nd Subsequent Year (2021-22) 0.00 0.00

b. OPEB amount contributed (for this purpose, include premiums paid to a self-insurance fund)

(Funds 01-70, objects 3701-3752)

Current Year (2019-20) 1,607,348.00 1,622,582.00

1st Subsequent Year (2020-21) 1,607,348.00 1,622,582.00

2nd Subsequent Year (2021-22) 1,607,348.00 1,622,582.00

c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount)

Current Year (2019-20) 1,257,435.00 1,252,435.00

1st Subsequent Year (2020-21) 1,282,668.00 1,282,668.00

2nd Subsequent Year (2021-22) 1,308,321.00 1,308,321.00

d. Number of retirees receiving OPEB benefits

Current Year (2019-20) 69 69

1st Subsequent Year (2020-21) 69 69

2nd Subsequent Year (2021-22) 69 69

4. Comments:




Form 01CSI


S7B. Identification of the County Office's Unfunded Liability for Self-insurance Programs

DATA ENTRY: Click the appropriate button(s) for items 1a-1c, as applicable. Budget Adoption data that exist (Form 01CS, Item S7B) will be extracted; otherwise, enter Budget Adoptionand First Interim data in items 2-4.

1. a. Does your county office 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 budget adoption in self-insurance liabilities? No

c. If Yes to item 1a, have there been changes since budget adoption in self-insurance contributions?

No

Budget Adoption

2. Self-Insurance Liabilities (Form 01CS, Item S7B) First Interim

a. Accrued liability for self-insurance programs 14,191,000 12,708,000

b. Unfunded liability for self-insurance programs 0 0

3. Self-Insurance Contributions Budget Adoption

a. Required contribution (funding) for self-insurance programs (Form 01CS, Item S7B) First Interim

Current Year (2019-20) 7,995,140 7,995,140

1st Subsequent Year (2020-21) 7,995,140 7,995,140

2nd Subsequent Year (2021-22) 7,995,140 7,995,140

b. Amount contributed (funded) for self-insurance programs

Current Year (2019-20) 7,995,140 7,995,140

1st Subsequent Year (2020-21) 7,995,140 7,995,140

2nd Subsequent Year (2021-22) 7,995,140 7,995,140

4. Comments:




Form 01CSI


S8. Status of Labor Agreements

Analyze the status of all employee labor agreements. Identify new labor agreements that have been ratified since budget adoption, as well as new commitments provided as part ofpreviously 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 county office of education must determine the cost of the settlement, including salaries, benefits, and any other agreements that change costs, and provide the CaliforniaDepartment of Education (CDE) with an analysis of the cost of the settlement and its impact on the operating budget.

The CDE shall review the analysis relative to the criteria and standards, and may provide written comments to the president of the governing board and the county superintendentof schools.

S8A. Cost Analysis of County Office'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 budget adoption? No

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

(2018-19) (2019-20) (2020-21) (2021-22)

Number of certificated (non-management) full-time-equivalent (FTE) positions 396.3 400.4 400.4 400.4

1a. Have any salary and benefit negotiations been settled since budget adoption?

If Yes, and the corresponding public disclosure documents

have not been filed with the CDE, complete questions 2-4. No

If No, complete questions 5 and 6.

1b. Are any salary and benefit negotiations still unsettled?

If Yes, complete questions 5 and 6. Yes

Negotiations Settled Since Budget Adoption

2. Per Government Code Section 3547.5(a), date of public disclosure board meeting:

3. Period covered by the agreement: Begin Date: End Date:

4. Salary settlement: Current Year 1st Subsequent Year 2nd Subsequent Year

(2019-20) (2020-21) (2021-22)

Is the cost of salary settlement included in the interim and multiyear

projections (MYPs)?

One Year Agreement

Total cost of salary settlement

% change in salary schedule from prior year

or

Multiyear Agreement


% 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:

Negotiations Not Settled

5. Cost of a one percent increase in salary and statutory benefits 489,576


(2019-20) (2020-21) (2021-22)

6. Amount included for any tentative salary schedule increases 0 0 0




Form 01CSI



Certificated (Non-management) Health and Welfare (H&W) Benefits (2019-20) (2020-21) (2021-22)

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 Budget Adoption

Are any new costs negotiated since budget adoption 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 (2019-20) (2020-21) (2021-22)

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) (2019-20) (2020-21) (2021-22)

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?

Certificated (Non-management) - OtherList other significant contract changes that have occurred since budget adoption 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 County Office'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 budget adoption?

If Yes, complete number of FTEs, then skip to section S8C. No

If No, continue with section S8B.

Classified (Non-management) Salary and Benefit Negotiations


(2018-19) (2019-20) (2020-21) (2021-22)

Number of classified (non-management) FTEpositions 945.5 987.7 987.7 987.7


If Yes, and the corresponding public disclosure documents have not been filed with the CDE, complete questions 2-4. No


1b. Are any salary and benefit negotiations still unsettled?

If Yes, complete questions 5 and 6. Yes


2. Per Government Code Section 3547.5(a), date of public disclosure board meeting:

3. Period covered by the agreement: Begin Date: End Date:


(2019-20) (2020-21) (2021-22)


projections (MYPs)?

One Year Agreement


% change in salary schedule from prior year

or

Multiyear Agreement


% 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:


5. Cost of a one percent increase in salary and statutory benefits 683,202


(2019-20) (2020-21) (2021-22)

6. Amount included for any tentative salary schedule increases 0 0 0




Form 01CSI



Classified (Non-management) Health and Welfare (H&W) Benefits (2019-20) (2020-21) (2021-22)





Classified (Non-management) Prior Year Settlements NegotiatedSince Budget Adoption

Are any new costs negotiated since budget adoption 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:


Classified (Non-management) Step and Column Adjustments (2019-20) (2020-21) (2021-22)

1. Are step & column adjustments included in the interim and MYPs?




Classified (Non-management) Attrition (layoffs and retirements) (2019-20) (2020-21) (2021-22)

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 budget adoption and the cost impact of each (i.e., hours of employment, leave of absence, bonuses, etc.):




Form 01CSI


S8C. Cost Analysis of County Office'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 noextractions in this section.

Status of Management/Supervisor/Confidential Labor Agreements as of the Previous Reporting Period

Were all managerial/confidential labor negotiations settled as of budget adoption? 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


(2018-19) (2019-20) (2020-21) (2021-22)

Number of management, supervisor, andconfidential FTE positions 168.9 179.2 179.2 179.2


If Yes, and the corresponding public disclosure documentshave not been filed with the CDE, complete question 2. n/a


1b. Are any salary and benefit negotiations still unsettled? No

If Yes, complete questions 3 and 4.



(2019-20) (2020-21) (2021-22)


projections (MYPs)?


Change in salary schedule from prior year(may enter text, such as "Reopener")


3. Cost of a one percent increase in salary and statutory benefits


(2019-20) (2020-21) (2021-22)

4. Amount included for any tentative salary schedule increases

Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent Year

Health and Welfare (H&W) Benefits (2019-20) (2020-21) (2021-22)





Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent Year

Step and Column Adjustments (2019-20) (2020-21) (2021-22)

1. Are step & column adjustments included in the interm and MYPs?



Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent Year

Other Benefits (mileage, bonuses, etc.) (2019-20) (2020-21) (2021-22)

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 county school service 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 reportfor each 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)and explain 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 A8; Item A1 is automatically completed based on data from Criterion 7.

A1. Do cash flow projections show that the county office will end the current fiscal year with a

negative cash balance in the county school service fund? (Data from Criterion 7B-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 the County Operations Grant ADA decreasing in both the prior and current fiscal years?

No

A4. Are new charter schools operating in county office boundaries that impact the county office's

ADA, either in the prior or current fiscal year? No

A5. Has the county office 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 county office provide uncapped (100% employer paid) health benefits for current or

retired employees? No

A7. Does the county office have any reports that indicate fiscal distress?

(If Yes, provide copies to the CDE.) No

A8. Have there been personnel changes in the superintendent or chief business

official positions within the last 12 months? Yes

When providing comments for additional fiscal indicators, please include the item number applicable to each comment.

Comments:

(optional)

A8 - Megan Reilly, Chief Business Officer resignation effective July 5, 2019. New Chief Business Officer, James Novak, Ed.D., effective July 15, 2019.

End of County Office First Interim Criteria and Standards Review

SACS2019ALL Financial Reporting Software - 2019.2.012/4/2019 11:28:42 AM 43-10439-0000000

First Interim2019-20 Original BudgetTechnical Review Checks

Santa Clara County Office of Education Santa Clara County

Following is a chart of the various types of technical review checks and related requirements:

F - Fatal (Data must be corrected; an explanation is not allowed)W/WC - Warning/Warning with Calculation (If data are not correct,

correct the data; if data are correct an explanation is required)

O - Informational (If data are not correct, correct the data; if data are correct an explanation is optional, but encouraged)

IMPORT CHECKS

GENERAL LEDGER CHECKS

SUPPLEMENTAL CHECKS

EXPORT CHECKS

Checks Completed.


First Interim2019-20 Board Approved Operating Budget

Technical Review ChecksSanta Clara County Office of Education Santa Clara County





IMPORT CHECKS


SUPPLEMENTAL CHECKS

EXPORT CHECKS

Checks Completed.


First Interim2019-20 Projected TotalsTechnical Review Checks






IMPORT CHECKS


SUPPLEMENTAL CHECKS

EXPORT CHECKS

Checks Completed.


First Interim2019-20 Actuals to DateTechnical Review Checks






IMPORT CHECKS


SUPPLEMENTAL CHECKS

EXPORT CHECKS

Checks Completed.

Criteria and Standards Review Summary · 2019-12-07 · SACS Financial Reporting Software -...

Documents

Transcript of Criteria and Standards Review Summary · 2019-12-07 · SACS Financial Reporting Software -...