Centinela Valley Union High School District - EMMA · PDF fileCentinela Valley Union High School District Disseminated by: Keygent LLC 14901 S. Inglewood Avenue Lawndale, California

Centinela Valley Union High School District Disseminated by: Keygent LLC 14901 S. Inglewood Avenue Lawndale, California 90260 www.keygentcorp.com

Centinela Valley Union High School District

Continuing Disclosure Annual Report

Fiscal Year Ended June 30, 2012

Centinela Valley Union High School District 2012 Continuing Disclosure Annual Report

Table of Contents

I. Introduction ........................................................................................................................................ 1

II. Audited Financial Statements ............................................................................................................. 1

III. Adopted Budget .................................................................................................................................. 1

IV. Average Daily Attendance .................................................................................................................. 1

V. Pension Plan Contributions ................................................................................................................ 1

VI. Outstanding Indebtedness ................................................................................................................. 1

VII. Employees .......................................................................................................................................... 2

VIII. State Funding ...................................................................................................................................... 2

IX. Summary of General Fund Revenues, Expenditures and Fund Balances ........................................... 2

X. Total Revenue Limit ............................................................................................................................ 2

XI. Assessed Valuation ............................................................................................................................. 2

XII. Secured Tax Charges and Delinquencies ............................................................................................ 3

XIII. Largest Local Secured Taxpayers ........................................................................................................ 3

Appendix A: Audited Financial Statements for Fiscal Year Ended June 30, 2012 ............................. A‐1

Appendix B: Adopted Budget for Fiscal Year Ended June 30, 2013 ................................................... B‐1


1

I. Introduction

The Centinela Valley Union High School District (“District”) hereby provides its continuing disclosure annual report pursuant to the Continuing Disclosure Agreements in connection with the following financings for the fiscal year ended June 30, 2012 (“Annual Report”):

Base CUSIP Financing152339 2002 General Obligation Refunding Bonds, Series A152339 2004 General Obligation Refunding Bonds, Series A152339 Election of 2008 General Obligation Bonds, Series A152339 2010 General Obligation Bond Anticipation Notes152339 General Obligation Bonds Election of 2010, 2011 Series A152339 General Obligation Bonds Election of 2010, 2012 Series B15233T Certificates of Participation (2012 Capital Projects), Series A15233T Certificates of Participation (2012 Capital Projects), Taxable Series B

II. Audited Financial Statements

The District’s audited financial statements for the fiscal year ended June 30, 2012 are attached hereto as Appendix A.

III. Adopted Budget

The District’s adopted budget for the fiscal year ended June 30, 2013 is attached hereto as Appendix B.

IV. Average Daily Attendance

Information relating to the District’s average daily attendance is contained in the audited financial statements for the fiscal year ended June 30, 2012, attached hereto as Appendix A, and the adopted budget for the fiscal year ended June 30, 2013, attached hereto as Appendix B.

V. Pension Plan Contributions

Information relating to the District’s pension plan contributions is contained in the audited financial statements for fiscal year ended June 30, 2012, attached hereto as Appendix A.

VI. Outstanding Indebtedness

Information relating to the District’s outstanding indebtedness is contained in the audited financial statements for the fiscal year ended June 30, 2012, attached hereto as Appendix A.


2

VII. Employees

Below is the breakdown of employees within the District for the 2011‐12 fiscal year.

Employee Type # of Employees

Full‐Time Certificated 281

ClassifiedFull‐Time 152Part‐Time 70

AdministratorsCertificated 23Classified 18

Total 544

VIII. State Funding

Information relating to State funding received by the District is contained in the audited financial statements for the fiscal year ended June 30, 2012, attached hereto as Appendix A, and the adopted budget for the fiscal year ended June 30, 2013, attached hereto as Appendix B.

IX. Summary of General Fund Revenues, Expenditures and Fund Balances

A summary of the District’s revenues, expenditures and changes in fund balance for the District’s general fund is contained in the audited financial statements for the fiscal year ended June 30, 2012, attached hereto as Appendix A, and the adopted budget for the fiscal year ended June 30, 2013, attached hereto as Appendix B.

X. Total Revenue Limit

Information relating to the District’s total revenue limit is contained in the audited financial statements for the fiscal year ended June 30, 2012, attached hereto as Appendix A, and the adopted budget for the fiscal year ended June 30, 2013, attached hereto as Appendix B.

XI. Assessed Valuation

Below is the assessed valuation of taxable property in the District for the 2012‐13 fiscal year.

Fiscal Year Local Secured Utility Unsecured Total2012‐13 12,956,658,729$ 3,448,707$ 1,509,220,820$ 14,469,328,256$

Source: California Municipal Statistics, Inc.


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XII. Secured Tax Charges and Delinquencies

Below are the secured tax charges and delinquencies in the District for the 2011‐12 fiscal year.

Fiscal YearSecured

Tax Charge (1)Amt. Del.June 30

% Del.June 30

2011‐12 14,784,818.68$ 306,828.97$ 2.08%

Fiscal YearSecured

Tax Charge (2)Amt. Del.June 30

% Del.June 30

2011‐12 6,271,807.28$ 89,559.40$ 1.43%

Source: California Municipal Statistics, Inc.

(2) Debt service levy.

(1) 1% General Fund apportionment. Excludes redevelopment agency impounds.

XIII. Largest Local Secured Taxpayers

Below are the largest local secured taxpayers in the District for the 2012‐13 fiscal year, as measured by secured assessed valuation, the amount of their respective taxable value and their percentage of total secured assessed value.

Primary Land Use

2012‐13Assessed Valuation

1 . Continental Development Corp. Office Building 376,566,826$ 2.91 %2 . Hughes Aircraft Co. /

Hughes Space and Communications Industrial 339,472,702 2.62 3 . Aerospace Corp. Office Building 285,800,570 2.21 4 . Pacific Corporate Towers LLC Office Building 165,234,959 1.28 5 . PES Partners LLC Shopping Center 151,853,343 1.17 6 . Boeing Co. Industrial 140,126,067 1.08 7 . Hines REIT El Segundo LP Office Building 125,489,981 0.97 8 . Realty Associates Funds Office Building 111,515,500 0.86 9 . Kilroy Realty Finance Partnership Office Building 108,922,064 0.84 10 . CREA Windstar Pacific LLC Apartments 100,554,315 0.78

1,905,536,327$ 14.72 %

(1) 2012‐13 local secured assessed valuation: $12,956,658,729.Source: California Municipal Statistics, Inc.

Property Owner% of

Total (1)

********


4

This Annual Report is provided solely pursuant to the District’s Continuing Disclosure Agreements in connection with the above referenced financings. The filing of this Annual Report does not constitute or imply any representation (i) that all of the information provided is material to investors, (ii) regarding any other financial, operating or other information about the District or the above referenced financings, or (iii) that no changes, circumstances or events have occurred since the end of the fiscal year to which this Annual Report relates (other than as contained in this Annual Report), or any other date specified with respect to any of the information contained in this Annual Report, or that no other information exists, which may have a bearing on the security for the above referenced financings or an investor’s decision to buy, sell, or hold the above referenced financings. No statement in this Annual Report should be construed as a prediction or representation about future financial performance of the District. The information set forth in Sections XI, XII and XIII above, which was obtained from California Municipal Statistics, Inc., is believed by the District to be reliable, but has not been independently verified by the District and is not guaranteed as to accuracy by the District. There can be no assurance as to the accuracy of such information and inquiries concerning the scope and methodology of procedures carried out to complete such information should be directed to California Municipal Statistics, Inc. Dated: March 15, 2013 CENTINELA VALLEY UNION HIGH SCHOOL DISTRICT

/s/ Ron Hacker Ron Hacker Assistant Superintendent, Business Services


A‐1

Appendix A: Audited Financial Statements for Fiscal Year Ended June 30, 2012

·

CENTlNELA VALLEY UNION

HIGH SCHOOL DISTRICT

AUDIT REPORT

JUNE 30, 2012

CENTINELA VALLEY UNION HIGH SCHOOL DISTRICTOF LOS ANGELES COUNTY

LAWNDALE, CALIFORNIA

JUNE 30, 2012

The Centinela Valley Union High School District was formed in 1905 and was originally known as the InglewoodUnion High School District. It was composed of the territory of Hawthome, Inglewood (later Inglewood City),Jefferson (later Lennox), and Wisebum School Districts. Following the formation in 1912 from territory taken fromWiseburn School District, the EI Segundo School District was also a component of the High School District. Thename was changed to Centinela Valley Union High School District on November 1,1944. EI Segundo withdrew onNovember 22, 1925, to form the EI Segundo High School District, and on July I, 1954, Inglewood withdrew andformed the Inglewood Unified School District. The Centinela Valley Union High School District is a component ofthe EI Camino Community College District, and is composed of three high schools, one continuation high school,and one adult school.

GOVERNING BOARD

MEMBER

Rocio C. Pizano

Maritza R. Molina

Hugo M. Rojas

Gloria A. Ramos

Lorena Gonzalez

OFFICE

President

Vice President

Clerk

Member

Member

ADMINISTRATION

Jose FernandezSuperi"tendent

Ron HackerAssistallt Superi1ltende1lt, Busi1less Services

Dr. Allan MucerinoAssistant Superi1lte1ldent, Educati01lQl Services

Bob CoxAssista1lt Superi1ltelldent, Human Resources

TERM EXPIRES

December 2013

December 2013

December 2013

December 2015

December 2015

CENTINELA VALLEY UNION HIGH SCHOOL DISTRICTTABLE OF CONTENTSFOR THE YEAR ENDED JUNE 30,2012

FINANCIAL SECTION

Independent Auditors' Report 1Management's Discussion and Analysis 3Basic Financial Statements

Government-wide Financial StatementsStatement of Net Assets 11Statement of Activities 12

Fund Financial StatementsGovernmental Funds - Balance Sheet 13Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets 14Governmental Funds - Statement of Revenues, Expenditures, and Changes in Fund Balances 15Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund

Balances to the Statement of Activities 16Fiduciary Funds - Statement of Net Assets 18Fiduciary Funds - Statement of Changes in Net Assets 19

Notes to Financial Statements 20

REQUIRED SUPPLEMENTARY INFORMATION

General Fund - Budgetary Comparison Schedule 48Schedule of Funding Progress 49Notes to Required Supplementary Information 50

SUPPLEMENTARY INFORMATION

Schedule of Expenditures of Federal Awards 51Schedule of Average Daily Attendance (ADA) 52Schedule of Instructional Time 53Schedule of Financial Trends and Analysis 54Reconciliation of Annual Financial and Budget Report with Audited Financial Statements 55Notes to Supplementary Information 56

CENTINELA VALLEY UNION HIGH SCHOOL DISTRICTTABLE OF CONTENTSFOR THE YEAR ENDED JUNE 30, 2012

OTHER INDEPENDENT AUDITORS' REPORTS

Independent Auditors' Report on Internal Control Over Financial Reporting and on Compliance and OtherMatters Based on an Audit of Financial Statements Performed in Accordance with Government AuditingStandards 57

Independent Auditors' Report on Compliance with Requirements That Could Have a Direct and Material Effecton Each Major Program and Internal Control over Compliance in Accordance with OMB Circular A-133 59

Independent Auditors' Report on State Compliance 61

SCHEDULE OF FINDINGS AND QUESTIONED COSTS

Summary of Auditors' Results 63Financial Statement Findings 64Federal Award Findings and Questioned Costs 69State Award Findings and Questioned Costs 70Summary Schedule of Prior Audit Findings 71

FINANCIAL SECTION

christY~""h ite.A PROFESSIONAL ~AA~~

ACCOUNTANCY CORPOAATION (/1"''''

INDEPENDENT AUDITORS' REPORT

Governing Board

Centincla Valley Union High School DistrictLawndale, California

We have audited the <lccomp<ll1ying finilllcial statements of the governmental activities, eachmajor fund, and the aggregate remaining fund information of the Centincln Valley UnionHigh School District, as of and for the year ended June 30, 2012, which collectively comprise

the District's basic financial statements as listed in the table of contents. These financialstatements arc the responsibility of the Ccntinela Valley Union High School District'smanagement. Our responsibility is to express opinions on these financial statements based

on our audit.

We conducted our audit in accordance with auditing standards generally accepted in theUnited States of America and the st,mdards applicable to financial audits contained inGoveml1lcI11 AlldilillS Standards. TI10SC standards require that we plan and perform the auditto obtain reasonable assurance about whether the financial statements are frcc of materialmisstatement. An audit includes examining. on a test basis, evidence supporting theamounts and disclosures in the financial statements. An audit also includes asscssing theaccounting principles llscd and the significant estimates made by management, as well asevaluating the overall financial statement presentation. We believe that our audit provides areasonable basis for our opinions.

Because of the inadequacy of accounting records over capital asset,> during the 2011·12 fiscalyear, we were unable to form an opinion regarding the amounts at which they are recordedin the accompanying statement of net assets at June 30, 2012.

In our opinion, except for the effects of such adjustments, if any, as might have beendetermined to be necessary had records concerning capital assets been adequate, thefinancial statements referred to above present fairly, in all material respects, the respectivefinancial position of the governmental activities, each major fund, and the aggregateremaining fund information of Ccntinela Valley Union High School District, as of June 30,2012, and the respective changes in financial position for the year then ended in conformitywith accounting principles generally accepted in the United States of America.

1

In accordance with Governmetlt Auditing Standards, we have also issued our report dated December 12, 2012 on ourconsideration of Centinela Valley Union High School District's internal control over financial reporting and on ourtests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and othermatters. The purpose of that report is to describe the scope of our testing of internal control over financialreporting and compliance and the results of that testing, and not to provide an opinion on internal control overfinancial reporting or on compliance. That report is an integral part of an audit performed in accordance withGovemment Auditing Standards and should be considered in assessing the results of our audit.

Accounting principles generally accepted in the United States of America require that the required supplementaryinformation, such as management's discussion and analysis on pages 3 through 10, the budgetary comparisoninformation on page 48, and the schedule of funding progress on page 49 be presented to supplement the basicfinancial statements. Such information, although not part of the basic financial statements, is required by theGovernmental Accounting Standards Board who considers it to be an essential part of financial reporting forplacing the basic financial statements in appropriate operational, economic, or historical context. We have appliedcertain limited procedures to the required supplementary information in accordance with auditing standardsgenerally accepted in the United States of America, which consisted of inquiries of management about the methodsof preparing the information and comparing the information for consistency with management's responses to ourinquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financialstatements. We do not express an opinion or provide any assurance on the information because the limitedprocedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprisethe Centinela Yaney Union High School District's basic financial statements. The supplementary information listedin the table of contents, including the schedule of expenditures of Federal awards, which is required by the U.S.Office of Management and Budget Circular A-133, Audits ofState, Local Governments, and Non-Profit Organizations, ispresented for purposes of additional analysis and is not a reqUired part of the basic financial statements. Suchinformation is the responsibility of management and was derived from and relates directly to the underlyingaccounting and other records used to prepare the financial statements. The information has been subjected to theauditing procedures applied in the audit of the basic financial statements and certain additional procedures,including comparing and reconciling such information directly to the underlying accounting and other recordsused to prepare the financial statements or the financial statements themselves, and other additional procedures inaccordance with auditing standards generally accepted in the United States of America. In our opinion, theinformation is fairly stated in all material respects in relation to the basic financial statements as a whole.

San Diego, CaliforniaDecember 12, 2012

2

CENTINELA VALLEY UNION HIGH SCHOOL DISTRICTMANAGEMENT'S DISCUSSION AND ANALYSIS

INTRODUcnON

Our discussion and analysis of Centinela Valley Union High School District's (District) financial performanceprovides an overview of the District's financial activities for the fiscal year ended June 30, 2012. It should be read inconjunction with the District's financial statements, which follow this section.

FINANCIAL HIGHLIGHTS

> Total net assets were $72,626,661 at June 30,2012. This was a decrease of $5,122,186 from the prior year.

> Overall revenues were $73,633,489 which were less than expenses of $78,755,675.

OVERVIEW OF FINANCIAL STATEMENTS

Components of the Financials Section

I

Management'sBasic Financial

RequiredDiscussion &

StatementsSupplementary

Analysis Information

r

Government-Wide Fund Financial Notes to theFinancial Statements Statements Financial Statements

Summary <,---->

3

Detail

CENTINELA VALLEY UNION HIGH SCHOOL DISTRICTMANAGEMENT'S DISCUSSION AND ANALYSIS, continuedFOR THE YEAR ENDED JUNE 30, 2012

This annual report consists of three parts - Management's Discussion and Analysis (this section), the basic financialstatements, and required supplementary information. The three sections together provide a comprehensiveoverview of the District. The basic financial statements are comprised of two kinds of statements that presentfinancial information from different perspectives:

> Government-wide financial statements, which comprise the first two statements, provide both short-termand long-term information about the entity's overall financial position.

> Fund financial statements focus on reporting the individual parts of District operations in more detail. Thefund financial statements comprise the remaining statements.

~ Governmental Funds provide a detailed short-term view that helps you determine whether thereare more or fewer financial resources that can be spent in the near future to finance the District'sprograms.

~ Fiduciary Funds report balances for which the District is a custodian or trustee of the funds, such asAssociated Student Bodies and pension funds.

The financial statements also include notes that explain some of the information in the statements and prOVidemore detailed data. The basic financial statements are followed by a section of required and other supplementaryinformation that further explain and support the financial statements.

Government-Wide Statements

The government-wide statements report information about the Distrkt as a whole using accounting methodssimilar to those used by private-sector companies. The statement of net assets includes all of the government'sassets and liabilities. All of the current year's revenues and expenses are accounted for in the statement of activities,regardless of when cash is received or paid.

The two government-wide statements report the District's net assets and how they have changed. Net assets, thedifference between assets and liabilities, are one way to measure the District's financial health or position. Overtime, increases or decreases in the District's net assets are an indicator of whether its financial health is improvingor deteriorating, respectively.

The government-wide financial statements of the District include governmental activities. All of the District's basicservices are included here, such as regular education, food service, maintenance and general administration.Revenue limit funding and federal and state grants finance most of these activities.

4


FINANCIAL ANALYSIS OF THE ENTITY AS A WHOLE

Net Assets

The District's combined net assets were $72,626,661 at June 30,2012, as reflected below. Of this amount, $5,349,479was unrestricted. Restricted net assets are reported separately to show legal constraints from debt covenants andenabling legislation that limit the Governing Board's ability to use those net assets for day-ta-day operations.

Governmental Activities

2012 2011 Net Change

$137,584,727 $ 57,493,482 $ 80,091,245

163,140,777 147,175,512 15,965,265

300,725,504 204,668,994 96,056,510

126,920,147 (101,178,696)

24,001,904 (1,300,066)

102,918,243 (99,878,630)

ASSETS

Current and other assets

Capital assets

Total Assets

LIABILITIES

Current liabilities

Long-term liabilities

Total Liabilities

NET ASSETS

Invested in capital assets,

net of related debt

Restricted

Unrestricted

Total Net Assets

5

25,301,970

202,796,873

228,098,843

55,852,655

11,424,527

5,349,479

$ 72,626,661

66,633,562

8,048,878

3,066,407

$ 77,748,847

(10,780,907)

3,375,649

2,283,072

$ (5,122,186)

CENTINELA VALLEY UNION HIGH SCHOOL DISTRICTMANAGEMENT'S DISCUSSION AND ANALYSIS, continuedFOR THE YEAR ENDED JUNE 30/ 2012

FINANCIAL ANALYSIS OF THE ENTITY AS A WHOLE (continued)

Changes in Net Assets

The results of this year's operations for the District as a whole are reported in the Statement of Activities. The tablebelow takes the information from the Statement. rounds off the numbers, and rearranges them slightly, so you cansee our total revenues, expenses, and special items for the year.

Govemmental Activities

2012 2011 Net Change

$ 99,463 $ 247,603 $

13,682,947 14,318,224

22,581,910

78,755,675 79,550,219

$ 72,626,661 $ 77,748,847

(5,122,186) 14,305,289

77,748,847 63,443,558

(794,544)

436,825

(176,415)

730,160

17,196

(1,144,052)

(79,546)

1,117,147

(2,464,161)

768,302

(1,338,619)

(500,912)

4,982,839

(148,140)

(635,277)

(22,581,910)

(19,427,475)

14,305,289

(20,222,019)

$ (5,122,186)

93,855,508

18,618,121

37,445,142

644,508

73,633,489

35,538,673 35,101,848

7,747,094 7,923,509

8,449,768 7,719,608

7,019,351 7,002,155

7,279,153 8,423,205

135,906 215,452

5,560,813 4,443,666

2,972,182 5,436,343

4,052,735 3,284,433

17,279,502

36,944,230

5,627,347

REVENUES

Program revenues

Charges for services

Operating grants and contributions

Capital grants and contributions

General revenues

Property taxes

Unrestricted federal and state aid

Other

Total Revenues

EXPENSES

Instruction

Instruction-rela ted services

Pupil services

General administration

Plant services

Ancillary and community services

Debt service

Other Outgo

Depreciation

Total Expenses

Change in net assets

Net Assets - Beginning

Net Assets - Ending

6


FINANCIAL ANALYSIS OF THE ENTITY AS A WHOLE (continued)

Changes in Net Assets (continued)

The cost of all our governmental activities this year was $78,755,675. The amount that our taxpayers ultimatelyfinanced for these activities through taxes was only $17,279,502 because the cost was paid by those who benefitedfrom the programs ($99,463) and by other governments and organizations who subsidized certain programs withgrants and contributions ($13,682,947), charges for services and other activities.

Total cost of services Net cost of servicesInstruction $ 35,538,673 $ 28,930,296

Instruction-related services 7,747,094 6,334,992

Pupil services 8,449,768 4,329,673

General administration 7,019,351 6,336,685

Plant services 7,279,153 7,135,793

Ancillary and community services 135,906 135,906

IRbt service 5,560,813 5,560,813

Transfers to other agencies 2,972,182 2,156,372

IRpreciation 4,052,735 4,052,735

Total Expenses $ 78,755,675 $ 64,973,265

7


FINANCIAL ANALYSIS OF THE DISTRICT'S MAJOR FUNDS

The financial performance of the District as a whole is reflected in its governmental funds as well. As the Districtcompleted this year, its governmental funds reported a combined fund balance of $115,188,509, which is more thanlast year's ending fund balance of $36,619,182. The District's General Fund had $2,189,652 less in operatingrevenues than expenditures for the year ended June 30, 2012.

CURRENT YEAR BUDGET 2011-12

During the fiscal year, budget revisions and appropriation transfers are presented to the Board for their approvalon a monthly basis to reflect changes to both revenues and expenditures that become known during the year. Inaddition, the Board of Education approves financial projections included with the Adopted Budget, First Interim,and Second Interim financial reports. The Unaudited Actuals reflect the District's financial projections and currentbudget based on State and local financial information.

CAPITAL ASSET AND DEBT ADMINISTRATION

Capital Assets

By the end of 2011-12 the District had invested $163,140,777 in capital assets, net of accumulated depreciation.


2012 2011 Net ChangeCAPITAL ASSETS

Land

Construction in progressLand improvements

Buildings & improvements

Furniture & equipment

Accumulated depreciation

Total Capital Assets

8

$ 4,327,685 $ 4,327,685 $

34,565,981 50,073,205 (15,507,224)

11,189,057 11,189,057

147,918,178 113,287,020 34,631,158

4,006,248 2,829,139 1,177,109

(38,866,372) (34,813,637) (4,052,735)

$163,140,777 $146,892,469 $ 16,248,308


CAPITAL ASSET AND DEBT ADMINISTRATION (continued)

Long-Term Debt

At year-end, the District had $206,788,885 in long-term debt, an increase of 95% from last year - as shown in thetable below. (More detailed information about the District's long-term liabilities is presented in footnotes to thefinancial statements.)


2012 2011 Net ChangeLONG-TERM LIABILITIES

Total general obligation bondsCapital leases

Compensated absences

Other generallong-term debtTotal Long-term Liabilities

9

$203,105,763 $102,484,191 $100,621,572858,048 858,048650,074 607,125 42,949

2,175,000 3,000,000 (825,000)$206,788,885 $106,091,316 $100,697,569


ECONOMIC FACfORS AND NEXT YEAR'S BUDGET AND RATES

At the time these financial statements were prepared and audited, the District was aware of several circumstancesthat could affect its future financial health.

• At the state level, the budget situation continues to reflect challenging economic times. A major key tohigher funding for education is the recovery of the economy. There were two tax initiatives on theNovember 2012 ballot - the Governor's Proposition 30 and a rival tax initiative, Proposition 38. Since theGovernor's proposal was approved by voters in November 2012, K-12 spending will remain flat at roughlythe 2011-12 level. State categorical program flexibility continues for the 2011-12 and 2012-13 fiscal yearswith no anticipated changes. School districts are currently authorized to use funding from Tier mcategorical programs for any purpose. K-3 class size reduction penalties have been relaxed through 201314 and school agencies maintain the flexibility to shorten the school year until 2014-15.

• Enrollment can fluctuate due to factors such as population growth, competition from private, parochial,inter-district transfers in or out, economic conditions and housing values. Losses in enrollment will cause aschool district to lose operating revenues without necessarily permitting the district to make adjustments infixed operating costs.

All of these factors were considered in preparing the District's budget for the 2012-13 fiscal year.

CONTACfING THE DISTRICf'S FINANCIAL MANAGEMENT

This financial report is designed to provide our citizens, taxpayers, students, and investors and creditors with ageneral overview of the District's finances and to show the District's accountability for the money it receives. Ifyou have questions about this report or need any additional financial information, contact the Business Services,Centinela Valley Union High School District, 14901South Inglewood Ave., Lawndale, California 90260.

10

CENTINELA VALLEY UNION HIGH SCHOOL DISTRICTSTATEMENT OF NET ASSETSJUNE 30, 2012

Governmental

Activities

ASSETS

Cash and cash equivalents $ 116,146,027

Accounts receivable 18,093,465

Inventory 73,135

Other current assets 301,037

Deferred charges 2,823,671

Net OPEB asset 147,392

Capital assets, not depreciated 38,893,666

Capital assets, net of accumulated depreciation 124,247,111

Total Assets 300,725,504

LIABILITIES

Accrued liabilities 11,251,490

Current loans 9,997,835

Deferred revenue 60,633

Long-term liabilities, current portion 3,992,012

Long-term liabilities, non-current portion 202,796,873

Total Liabilities 228,098,843

NET ASSETS

Invested in capital assets, net of related debt 55,852,655

Restricted for

Capital projects 2,413,342

Debt service 7,924,316

Educational programs 1,086,869

Unrestricted 5,349,479

Total Net Assets $ 72,626,661

The accompanying notes are an integral part of these financial statements.

11

CENTINELA VALLEY UNION HIGH SCHOOL DISTRICTSTATEMENT OF ACTIVITIESFOR THE YEAR ENDED JUNE 30, 2012

Net (Expenses)

Revenues and

Changes in

Program Revenues Net Assels

Operating

Charges for Granlsand Governmental

Function/Programs Expenses Services Contributions Activities

GOVERNMENTAt ACTIVITIES

Instruction S 35,538,673 S - S 6,608,377 S (28,930,296)

Instruction-related services

Instructional supervision and administration 2,686,555 1,134,305 (1,552,250)

Instructional library, media, and technology 655,765 249,336 (406,429)

School site administration 4,404,774 28,461 (4,376,313)

Pupil services

Home-to-school transportation 1,445,264 574,296 (870,968)

Food services 3,252,694 92,807 3,135,943 (23,944)

All other pupil services 3,751,810 317,049 (3,434,761 )


Centralized data processing 445,886 (445,886)

All other general administration 6,573,465 4,555 678,111 (5,890,799)

Plant services 7,279,153 2,101 141,259 (7,135,793)

Ancillary services 135,906 (135,906)

Interest on long-term debt 5,560,813 (5,560,813)

Other Outgo 2,972,182 815,810 (2,156,372)

Depreciation (unallocated) 4,052,735 (4,052,735)

Total Governmental Activities $ 78,755,675 $ 99,463 S 13,682,947 (64,973,265)

General revenues

Taxes and subventions

Property taxes, levied for general purposes 13,707,391

Property taxes, levied for debt service 3,497,460

Property taxes, levied for other specific purposes 74,651

Federal and state aid not restricted for specific purposes 36,944,230

Interest and investment earnings 544,732

Miscellaneous 5,082,615

Subtotal, General Revenue 59,851,079

CHANGE IN NET ASSETS (5,122,186)

Net Assets - Beginning 77,748,847

Net Assets· Ending _S.;....__7_2;..,6_26...;,_66_1_


12

CENTINELA VALLEY UNION HIGH SCHOOL DISTRICTGOVERNMENTAL FUNDSBALANCE SHEETJUNE 30, 2012

Non-Major Total

Bond Interest & Governmental Governmental

General Fund Building Fund Redemption Fund Funds Funds

ASSETS

Cash and cash equivalents S 6,204,184 5 99,118,102 S 7,924,316 S 2,899,425 S 116,146,027

Accounts receivable 17,012,799 106,120 974,546 18,093,465

Due from other funds 458,000 458,000

Stores inventory 49,605 23,530 73,135

Other current assets 301,037 301,037

Total Assets $ 24,025,625 $ 99,224,222 S 7,924,316 $ 3,897,501 $ 135,071,664

LIABILITIES

Accrued liabilities S 6,524,760 S 2,548,533 S - S 293,394 S 9,366,687

Due to other funds 458,000 458,000

Current loans 9,997,835 9,997,835

Deferred revenue 60,633 60,633

Total Liabilities 16,583,228 2,548,533 751,394 19,883,155

FUND BALANCES

Nonspendable 74,605 74,605

Restricted 354,104 96,675,689 7,924,316 3,146,107 108,100,216

Assigned 3,717,016 3,717,016

Unassigned 3,296,672 3,296,672

Total Fund Balances 7,442,397 96,675,689 7,924,316 3,146,107 115,188,509

Total Liabilities and Fund Balances $ 24,025,625 $ 99,224,222 $ 7,924,316 $ 3,897,s01 S 135,071,664


13

CENTINELA VALLEY UNION HIGH SCHOOL DISTRICTRECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TO THE STATEMENTOF NET ASSETSJUNE 30, 2012

Total Fund Balance - Governmental Funds S 115,188,509

Amounts reported for assets and liabilities for governmental activities in tile

statement of net assets are different from amounts reported in governmental

funds because:

Capital assets:In governmental funds, only current assets are reported. In the statement

of net assets, all assets are reported, including capital assets and

accumulated depreciation:

Capital assets S 202,007,149

Accumulated depreciation (38,866,372) 163,140,777

Unamortized costs:In governmental funds, debt issue costs are recognized as expenditures inthe period they are incurred. In the governmental-wide statements, debt

issue costs are amortized over the life of the debt. Unamortized debt issue

costs included in net long-term debt on the statement of net assets are: 2,823,671

Unmatured interest on long-term debt:

In governmental funds, interest on long-term debt is not recognized until

the period in which it matures and is paid. In the government-wide

statement of activities, it is recognized in the period that it is incurred. The

additional liability for unmatured interest owing at the end of the period

was: (1,884,803)

Net OPEB asset:In governmental funds, postretirement benefits costs are recognized as

expenditures in the period they are paid. In the government-w ide

statements, they are recognized in the period they are incurred. The net

OPEB asset at the end of the period was: 147,392

Long-term liabilities:

In governmental funds, only current liabilities are reported. In the

statement of net assets, aU liabilities, including long-term liabilities, are

reported. Long-term liabilities relating to governmental activities consist

of:

Total general obligation bonds S 203,105,763

Capital leases 858,048

Compensated absences 650,074

Other general long-term debt 2,175,000 (206,788,885)

Total Net Assets - Governmental Activities $ 72,626,661


14

CENTINELA VALLEY UNION HIGH SCHOOL DISTRICTGOVERNMENTAL FUNDSSTATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCESFOR THE YEAR ENDED JUNE 30,2012

Non-Major Total

Bond Interest &: Governmental Governmental

General Fund Building Fund Redemption Fund FundS FundS

REVENUES

Revenue limit sourn'SState aid $ 25,512,026 $ . $ . $ $ 25,512,026

Local sources 13.707,391 13,707.391

Transfers 141,019 141,oI9

federal sources 5,072,350 2,837,944 7,910,294

Other state sources 17,339,096 39,113 271,401 17,649,610

Other local sourCI.'S 2,120,231 466,226 5,620,335 506,357 8,713,149

Total Revenues 63,892,113 466,226 5,659,448 3,615,702 73,633,489

EXPENDITURES

CurrentInstruction 35,433,458 35,433,458

Instruction· related servicesInstructional supervision and administration 2.686,555 2,686,555

Instructional library, media. and technology 655,765 655,765

Schoolsileadministration 4,404,774 4,404,774

Pupil servicesHome-to-schooltransportation 1,445,264 1,445,264

food services 2,476 3,251.018 3,253,494

All other pupil services 3,751,810 3,751,810


Centralized data processing 435,251 435,251

All other general administration 6,428,391 170,907 6,599,298

Plant services 7,281,942 227.795 1.049,045 8,558,782

facilities acquisition and maintenance 73,219 18,500.347 358,465 18,932,031

Ancillary servin'S 135,906 135,906

Transfers to other agencies 3,258,643 3,258,643

Debt service

Principal 1,960,448 1,960,448

Interest and other 88,311 1.072,998 3,287,500 4,448,809

Total Expenditures 66,081.765 19,801,140 5,247,948 4,829,435 95,960,288

EXl:ess (Deficiency) of Revenues

Over Expenditures (2,189.652) (19,334,914) 411,500 (1,213,733) (22,326,799)

Other Financing Sources (Uses)Transfers In 443,783 443,783

Other Sources 98,003,219 2,892.907 100,896.126

Transfers Out (443,783) (443,783)

Net Financing Sources (Uses) (443,783) 98,003,219 2,892,907 443,783 100,896,126

NET CHANGE IN fUND BALANCE (2,633,435) 78,668,305 3,304,407 (769,950) 78,569,327

Fund Balance· Beginning 10,075,832 18,007,384 4,619,909 3,916,057 36,619,182

Fund Balance· Ending $ 7,442,397 $ 96,675,689 $ 7,924,316 $ 3,146,107 $ 115,188,509


15

CENTINELA VALLEY UNION HIGH SCHOOL DISTRICTRECONCILIATION OF THE GOVERNMENTAL FUNDS STATEMENT OF REVENUES,EXPENDITURES, AND CHANGES IN FUND BALANCES TO THE STATEMENT OF ACTIVITIESFOR THE YEAR ENDED JUNE 30, 2012

Net Change in Fund Balances - Governmental Funds

Amounts reported for governmental activities in the statement of activities are

different from amounts reported in governmental funds because:

Capital outlay:

In governmental funds, the costs of capital assets are reported as

expenditures in the period when the assets are acquired. In the statement

of activities, costs of capital assets are allocated over their estimated useful

lives as depreciation expense. The difference between capital outlay

expenditures and depreciation expense for the period is:

Expenditures for capital outlay: $

Depreciation expense:

Debt service:

In governmental funds, repayments of long-term debt are reported as

expenditures. In the government-wide statements, repayments of long

term debt are reported as reductions of liabilities. Expenditures for

repayment of the principal portion of long-term debt were:

Debt proceeds:In governmental funds, proceeds from debt are recognized as Other

Financing Sources. In the government-Wide statements, proceeds from

debt are reported as increases to liabilities. Amounts recognized in

governmental funds as proceeds from debt, net of issue premium ordiscount, were:

Debt issue costs:

In governmental funds, debt issue costs are recognized as expenditures in

the period they are incurred. In the government-wide statements, issue

costs are amortized over the life of the debt. The difference between debt

issue costs recognized in the current period and issue costs amortized forthe period is:

Issue costs incurred during the period: $

Issue costs amortized for the period:

Unmatured interest on long-term debt:

In governmental funds, interest on long-term debt is recognized in the

period that it becomes due. In the government-wide statement of activities,it is recognized in the period it is incurred. Unmatured interest owing atthe end of the period, less matured interest paid during the period but

owing from the prior period, was:


16

20,301,043

(4,052,735)

1,876,197

(147,726)

$ 78,569.327

16,248,308

2,174,960

(101,965,135)

1,728,471

(835,072)

CENTINELA VALLEY UNION HIGH SCHOOL DISTRICTRECONCILIATION OF THE GOVERNMENTAL FUNDS STATEMENT OF REVENUES,EXPENDITURES, AND CHANGES IN FUND BALANCES TO THE STATEMENT OFACTIVITIES, continuedFOR THE YEAR ENDED JUNE 30, 2012

Accreted interest on long-term debt:

In governmental funds, accreted interest on capital appreciation bonds isnot recorded as an expenditure from current sources. In the governmentwide statement of activities, however, this is recorded as interest expense

for the period.

Compensated absences:

In governmental funds, compensated absences are measured by theamounts paid during the period. In the statement ofactivities,

compensated absences are measured by the amount earned. The difference

between compensated absences paid and compensated absences earned,was:

Postemployment benefits other than pensions (OPEB):

In governmental funds, OPEB costs are recognized when employer

contributions are made. In the statement of activities, OPEB costs arerecognized on the accrual basis. This year, the difference between OPEB

costs and actual employer contributions was:

Other liabilities not normally liquidated with current financial resources:

In the government-wide statements, expenses must be accrued in

connection with any liabilities incurred during the period that are not

expected to be liquidated with current financial resources. Examples

include special termination benefits such as retirement incentives financed

over time, and structured legal settlements. This year, expenses incurredfor such obligations were:

Amortization of debt issue premium or discount:In governmental funds, if debt is issued at a premium or at a discount, the

premium or discount is recognized as an Other Financing Source or an

Other Financing Use in the period it is incurred. In the government-wide

statements, the premium or discount is amortized as interest over the life

of the debt. Amortization of premium or discount for the period is:

Otange in Net Assets of Governmental Activities


17

$

(2,477,752)

(42,949)

(135,651)

825,000

788,307

(5,122,186)

CENTINELA VALLEY UNION HIGH SCHOOL DISTRICTFIDUCIARY FUNDSSTATEMENT OF NET ASSETSJUNE 30, 2012

Trust Funds Agency Funds

Scholarship Trust Student Body Payroll Oearing

Fund Fund Fund

ASSETS

Cash and cash equivalents $ 28,811 $ 212,392 $ 306,318

Total Assets 28,811 $ 212,392 $ 306,318

LIABILITIES

Due to student groups $ 212,392 $

Due to other agencies 306,318

Total Liabilities $ 212,392 $ 306,318

NET ASSETS

Net assets held in trust for scholarships 28,811

Total Net Assets $ 28,811


18

CENTINELA VALLEY UNION HIGH SCHOOL DISTRICTFIDUCIARY FUNDSSTATEMENT OF CHANGES IN NET ASSETSFOR THE YEAR ENDED JUNE 30, 2012

Trust Funds

Scholarship Trust

Fund

DEDUCTIONS

Scholarship expense

Total DeductionsCHANGE IN NET ASSETS

Net Assets - Beginning

Net Assets - Ending


19

$

$

1,093

1,093

(1,093)

29,904

28,811

CENTINELA VALLEY UNION HIGH SCHOOL DISTRICTNOTES TO FINANCIAL STATEMENTSJUNE 30, 2012

NOTE 1-SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

A. Financial Reporting Entity

The Centinela Valley Union High School District (the "District") operates under a 10caUy elected five-memberBoard form of government and provides educational services to grades K-12 as mandated by the state. Areporting entity is comprised of the primary government, component units, and other organizations that areincluded to ensure the financial statements are not misleading. The primary government of the District consistsof all funds, departments, and agencies that are not legaUy separate from the District. For Centinela ValleyUnion High School District, this includes general operations, food service, and student related activities of theDistrict.

B. Component Units

Component units are legally separate organizations for which the District is financiaUy accountable.Component units may also include organizations that are fiscally dependent on the District in that the Districtapproves their budget, the issuance of their debt or the levying of their taxes. In addition, component units areother legally separate organizations for which the District is not financially accountable but the nature andsignificance of the organization's relationship with the District is such that exclusion would cause the District'sfinancial statements to be misleading or incomplete. The District has no such component units.

C. Other Related Entities

The District is associated with one JPA. This organization does not meet the criteria for inclusion as componentunit of the District. Additional information is presented in Note 14 to the financial statements. Thisorganization is:

~ Alliance of Schools Cooperative Insurance Program (ASCIP)

20

CENTINELA VALLEY UNION HIGH SCHOOL DISTRICTNOTES TO FINANCIAL STATEMENTS, continuedJUNE 30, 2012

NOTE 1- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

D. Basis of Presentation

Government-Wide Statements. The statement of net assets and the statement of activities display informationabout the primary government (the District). These statements include the financial activities of the overallgovernment, except for fiduciary activities. Eliminations have been made to minimize the double-counting ofinternal activities. Governmental activities generally are financed through taxes, intergovernmental revenue,and other non-exchange transactions.

The statement of activities presents a comparison between direct expenses and program revenue for eachfunction of the District's governmental activities. Direct expenses are those that are specifically associated witha program or function and, therefore, are clearly identifiable to a particular function. Indirect expenseallocations that have been made in the funds have been reserved for the statement of activities. Programrevenues include charges paid by the recipients of the goods or services offered by the programs and grantsand contributions that are restricted to meeting of operational or capital requirements of a particular program.Revenues that are not classified as program revenues are presented as general revenues. The comparison ofprogram revenues and expenses identifies the extent to which each program or business segment is selffinancing or draws from the general revenues of the District.

Fund Financial Statements. The fund financial statements provide information about the District's funds,including its fiduciary funds. Separate statements for each fund category - governmental and fiduciary - arepresented. The emphasis of fund financial statements is on major governmental funds, each displayed in aseparate column. All remaining governmental funds are aggregated and reported as non-major funds.

Governmental funds are used to account for activities that are governmental in nature. Governmental activitiesare typically tax-supported and include education of pupils, operation of food service and child developmentprograms, construction and maintenance of school facilities, and repayment of long-term debt.

Fiduciary funds are used to account for assets held by the District in a trustee or agency capacity for others thatcannot be used to support the District's own programs.

21

CENTINELA VALLEY UNION HIGH SCHOOL DISTRICTNOTES TO FINANCIAL STATEMENTS, continued

JUNE 30, 2012

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

D. Basis of Presentation (continued)

Major Governmental Funds

General Fund: The General Fund is the main operating fund of the District. It is used to account for allactivities except those that are required to be accounted for in another fund. In keeping with the minimumnumber of funds principle, all of the District's activities are reported in the General Fund unless there is acompelling reason to account for an activity in another fund. A District may have only one General Fund.

Building Fund: This fund exists primarily to account separately for proceeds from the sale of bonds (EducationCode Section 15146) and may not be used for any purposes other than those for which the bonds were issued.Other authorized revenues to the Building Fund are proceeds from the sale or lease-with-option-to-purchase ofreal property (Education Code Section 17462) and revenue from rentals and leases of real property specificallyauthorized for deposit into the fund by the governing board (Education Code Section 41003).

Bond Interest and Redemption Fund: This fund is used for the repayment of bonds issued for the District(Education Code Sections 15125-15262). The board of supervisors of the county issues the bonds. The proceedsfrom the sale of the bonds are deposited in the county treasury to the Building Fund of the District. Anypremiums or accrued interest received from the sale of the bonds must be deposited in the Bond Interest andRedemption Fund of the District. The county auditor maintains control over the District's Bond Interest andRedemption Fund. The principal and interest on the bonds must be paid by the county treasurer from taxeslevied by the county auditor-eontroller.

Non-Major Governmental Funds

Special Revenue Funds: Special revenue funds are used to account for and report the proceeds of specificrevenue sources that are restricted or committed to expenditures for specified purposes other than debt serviceor capital projects. The District maintains the following special revenue funds:

22


JUNE 30, 2012


D. Basis of Presentation <continued)

Special Revenue Funds (continued)

Cafeteria Special Revenue Fund: This fund is used to account separately for federal, state, and localresources to operate the food service program (Education Code Sections 38090-38093). The Cafeteria SpecialRevenue Fund shall be used only for those expenditures authorized by the governing board as necessaryfor the operation of the District's food service program (Education Code Sections 38091 and 38100).

Capital Project Funds: Capital project funds are established to account for financial resources to be used for theacquisition or construction of major capital facilities (other than those financed by proprietary funds and trustfunds).

Capital Facilities Fund: This fund is used primarily to account separately for moneys received from feeslevied on developers or other agencies as a condition of approving a development (Education Code Sections1762~17626). The authority for these levies may be county/city ordinances (Govemment Code Sections65970-65981) or private agreements between the District and the developer. Interest earned in the CapitalFacilities Fund is restricted to that fund (Govemment Code Section 66006).

County School Facilities Fund: This fund is established pursuant to Education Code Secti011 17070.43 toreceive apportionments from the 1998 State School Facilities Fund (Proposition 1A), the 2002 State SchoolFacilities Fund (Proposition 47), or the 2004 State School Facilities Fund (Proposition 55) authorized by theState Allocation Board for new school facility construction, modernization projects, and facility hardshipgrants, as provided in the Leroy F. Greene School Facilities Act of 1998 (Education Code Section 17070 etseq.).

Special Reserve Fund for Capital Outlay Projects: This fund exists primarily to provide for theaccumulation of General Fund moneys for capital outlay purposes (Education Code Section 42840).

Capital Projects Fund for Blended Component Units: This fund is used to account for capital projectsfinanced by Mello-Roos Community Facilities Districts and similar entities that are considered blendedcomponent units of the District under generally accepted accounting principles (GAAP).

23


JUNE 30, 2012


D. Basis of Presentation <continued)

Fiduciaty Funds

Trust and Agency Funds: Trust and agency funds are used to account for assets held in a trustee or agentcapacity for others that cannot be used to support the District's own programs. The key distinction betweentrust and agency funds is that trust funds are subject to a trust agreement that affects the degree ofmanagement involvement and the length of time that the resources are held.

Payroll Clearing Fund: This fund exists primarily to account separately for amounts collected fromemployees for federal taxes, state taxes, transfers to credit unions, and other contributions.

Student Body Fund: The Student Body Fund is an agency fund and, therefore, consists only of accountssuch as cash and balancing liability accounts, such as due to student groups. The student body itselfmaintains its own general fund, which accounts for the transactions of that entity in raising and expendingmoney to promote the general welfare, morale, and educational experiences of the student body (EducationCode Sections 48930-48938).

Scholarship Trust Fund: This fund meets fiduciary fund criteria but is not an agency fund. Thescholarship trust fund is used to account for funds that are dedicated to the District's student scholarshipprogram.

E. Basis of Accounting - Measurement Focus

Government-Wide and Fiduciary Financial StatementsThe government-wide and fiduciary fund financial statements are reported using the economic resourcesmeasurement focus. The government-wide and fiduciary fund financial statements are reported using theaccrual basis of accounting. Revenues are recorded when earned and expenses are recorded at the timeliabilities are incurred, regardless of when the related cash flows take place.

Net assets should be reported as restricted when constraints placed on net asset use are either externallyimposed by creditors (such as through debt covenants), grantors, contributors, or laws or regulations of othergovernments or imposed by law through constitutional provisions or enabling legislation. The net assetsrestricted for other activities result from special revenue funds and the restrictions on their net asset use.

All governmental-type activities of the District follow the FASB and AICPA pronouncements issued on orbefore November 30,1989, unless those pronouncements conflict with GASB pronouncements.

24


JUNE 30, 2012

NOTE 1-SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

E. Basis of Accounting - Measurement Focus (continued)

Govemmental FundsBasis of accounting refers to when revenues and expenditures are recognized in the accounts and reported inthe financial statements. Government-wide financial statements are prepared using the accrual basis ofaccounting. Governmental funds use the modified accrual basis of accounting.

Revenues - Exchange and Non-Exchange TransactionsRevenue resulting from exchange transactions, in which each party gives and receives essentially equal value,is recorded under the accrual basis when the exchange takes place. On a modified accrual basis, revenue isrecorded in the fiscal year in which the resources are measurable and become available. "Available" means theresources will be collected within the current fiscal year or are expected to be collected soon enough thereafterto be used to pay liabilities of the current fiscal year. Generally, "available" means collectible within the currentperiod or within 60 days after year-end. However, to achieve comparability of reporting among Californiaschool districts and so as not to distort normal revenue patterns, with specific respect to reimbursement grantsand corrections to State-aid apportionments, the California Department of Education has defined available forschool districts as collectible within one year.

Non-exchange transactions, in which the District receives value without directly giving equal value in return,include property taxes, grants, and entitlements. Under the accrual basis, revenue from property taxes isrecognized in the fiscal year for which the taxes are levied. Revenue from the grants and entitlements isrecognized in the fiscal year in which all eligibility requirements have been satisfied.

Eligibility requirements include timing requirements, which specify the year when the resources are to be usedor the fiscal year when use is first permitted; matching requirements, in which the District must provide localresources to be used for a specific purpose; and expenditure requirements, in which the resources are providedto the District on a reimbursement basis. Under the modified accrual basis, revenue from non-exchangetransactions must also be available before it can be recognized.

Deferred RevenueDeferred revenue arises when potential revenue does not meet both the "measurable" and "available" criteriafor recognition in the current period or when resources are received by the District prior to the incurrence ofqualifying expenditures. In subsequent periods, when both revenue recognition criteria are met, or when theDistrict has a legal claim to the resources, the liability for deferred revenue is removed from the balance sheetand revenue is recognized.

Certain grants received that have not met eligibility requirements are recorded as deferred revenue. On thegovernmental fund financial statements, receivables that will not be collected within the available period arealso recorded as deferred revenue.

25


JUNE 30, 2012


E. Basis of Accounting - Measurement Focus <continued)

ExpenseslExpendituresOn the accrual basis of accounting, expenses are recognized at the time a liability is incurred. On the modifiedaccrual basis of accounting, expenditures are generally recognized in the accounting period in which therelated fund liability is incurred, as under the accrual basis of accounting. However, under the modifiedaccrual basis of accounting, debt service expenditures, as well as expenditures related to compensated absencesand claims and judgments, are recorded only when payment is due. Allocations of cost, such as depreciationand amortization, are not recognized in the governmental funds. When both restricted and unrestrictedresources are available for use, it is the District's policy to use restricted resources first, then unrestrictedresources as they are needed.

F. Assets. Liabilities. Fund Balance and Net Assets

Cash and Cash EquivalentsThe District's cash and cash equivalents consist of cash on hand, demand deposits and short-term investmentswith original maturities of three months or less from the date of acquisition. Cash held in the county treasuryis recorded at cost, which approximates fair value.

InvestmentsInvestments with original maturities greater than one year are stated at fair value. Fair value is estimatedbased on quoted market prices at year-end. All investments not required to be reported at fair value are statedat cost or amortized cost. Fair values of investments in county and State investment pools are determined bythe program sponsor.

InventoriesInventories are recorded using the purchases method in that the cost is recorded as an expenditure at the timethe individual inventory items are requisitioned. Inventories are valued at historical cost and consist ofexpendable supplies held for consumption.

26


JUNE 30, 2012


F. Assets. liabilities. Fund Balance and Net Assets (continued)

Capital AssetsThe accounting and reporting treatment applied to the capital assets associated with a fund is determined byits measurement focus. Capital assets are reported in the governmental activities column of the governmentwide statement of net assets, but are not reported in the fund financial statements.

Capital assets are capitalized at cost (or estimated historical cost) and updated for additions and retirementsduring the year. Donated fixed assets are recorded at their fair market values as of the date received. TheDistrict maintains a capitalization threshold of $5,000. The District does not own any infrastructure as definedin GASB Statement No. 34. Improvements are capitalized; the costs of normal maintenance and repairs that donot add to the value of the asset or materially extend an asset's life are not capitalized. All reported capitalassets, except for land and construction in progress, are depreciated. Improvements are depreciated over theremaining useful lives of the related capital assets. Depreciation is computed using the straight-line methodover the following estimated useful lives:

Asset ClassBuildings and Improvements

Furniture and EquipmentVehicles

Estimated Useful Life25-50 years5-15 years

8 years

Interfund BalancesOn fund financial statements, receivables and payables resulting from short-term interfund loans are classifiedas "Due from other funds/Due to other funds." These amounts are eliminated in the governmental activitiescolumns of the statement of net assets.

Compensated AbsencesAccumulated unpaid employee vacation benefits are accrued as a liability as the benefits are earned. The entirecompensated absence liability is reported on the government-wide financial statements. For governmentalfunds, the current portion of unpaid compensated absences is recognized upon the occurrence of relevantevents such as employee resignations and retirements that occur prior to year-end that have not yet been paidwith expendable available financial resource. These amounts are recorded in the fund from which theemployees who have accumulated leave are paid.

Accumulated sick leave benefits are not recognized as liabilities of the District. The District's policy is to recordsick leave as an operating expense in the period taken because such benefits do not vest, nor is paymentprobable; however, unused sick leave is added to the creditable service period for calculation of retirementbenefits when the employee retires.

27


JUNE 30, 2012


F. Assets, Liabilities, Fund Balance and Net Assets (continued)

Accrued Liabilities and Long-Term ObligationsAll payables, accrued liabilities, and long-term obligations are reported in the government-wide financialstatements. In general, governmental fund payables and accrued liabilities that, once incurred, are paid in atimely manner and in full from current financial resources are reported as obligations of the funds.

However, claims and judgments, compensated absences and special termination benefits that will be paid fromgovernmental funds are reported as a liability in the fund financial statements only to the extent that they aredue for payment during the current year. Bonds, capital leases, and other long-term obligations are recognizedas liabilities in the governmental fund financial statements when due.

Deferred Issuance Costs, Premiums, and DiscountsIn the government-wide financial statements, long-term obligations are reported as liabilities in the statementof net assets. Bond premiums and discounts, as well as issuance costs, are deferred and amortized over the lifeof the bonds using the straight line method.

Fund BalanceFund balance is divided into five classifications based primarily on the extent to which the District is bound toobserve constraints imposed upon the use of the resources in the governmental funds. The classifications areas follows:

NOtlspeudable - The nonspendable fund balance classification reflects amounts that are not in spendable form.Examples include inventory, prepaid items, the long-term portion of loans receivable, and nonfinancial assetsheld for resale. This classification also reflects amounts that are in spendable form but that are legally orcontractually required to remain intact, such as the principal of a permanent endowment.

Restricted - The restricted fund balance classification reflects amounts subject to externally imposed and legallyenforceable constraints. Such constraints may be imposed by creditors, grantors, contributors, or laws orregulations of other governments, or may be imposed by law through constitutional provisions or enablinglegislation.

Committed - The committed fund balance classification reflects amounts subject to internal constraints selfimposed by formal action of the Governing Board. The constraints giving rise to committed fund balance mustbe imposed no later than the end of the reporting period. The actual amounts may be determined subsequentto that date but prior to the issuance of the financial statements. In contrast to restricted fund balance,committed fund balance may be redirected by the government to other purposes as long as the originalconstraints are removed or modified in the same manner in which they were imposed, that is, by the sameformal action of the Governing Board.

28


JUNE 30, 2012


F. Assets. Liabilities. Fund Balance and Net Assets (continued)

Assigned - The assigned fund balance classification reflects amounts that the government intends to be used forspecific purposes. Assignments may be established either by the Governing Board or by a designee of thegoverning body, and are subject to neither the restricted nor committed levels of constraint. In contrast to theconstraints giving rise to committed fund balance, constraints giving rise to assigned fund balance are notrequired to be imposed, modified, or removed by formal action of the Governing Board. The action does notrequire the same level of formality and may be delegated to another body or official. Additionally, theassignment need not be made before the end of the reporting period, but rather may be made any time prior tothe issuance of the financial statements.

Unassigned - In the General Fund only, the unassigned fund balance classification reflects the residual balancethat has not been assigned to other funds and that is not restricted, committed, or assigned to specific purposes.However, deficits in any fund, including the General Fund that cannot be eliminated by reducing oreliminating amounts assigned to other purposes are reported as negative unassigned fund balance.

The District applies restricted resources first when expenditures are incurred for purposes for which eitherrestricted or unrestricted (committed. assigned and unassigned) amounts are available. Similarly, withinunrestricted fund balance, committed amounts are reduced first followed by assigned, and then unassignedamounts when expenditures are incurred for purposes for which amounts in any of the unrestricted fundbalance classifications could be used.

Net AssetsNet assets represent the difference between assets and liabilities. Net assets invested in capital assets, net ofrelated debt consists of capital assets, net of accumulated depreciation, reduced by the outstanding balances ofany borrowings used for the acquisition. construction or improvement of those assets. Net assets are reportedas restricted when there are limitations imposed on their use either through the enabling legislation adopted bythe District or through external restrictions imposed by creditors, grantors, or laws or regulations of othergovernments.

G. Interfund Activity

Exchange transactions between funds are reported as revenues in the seller funds and asexpenditures/expenses in the purchaser funds. Flows of cash or goods from one fund to another without arequirement for repayment are reported as interfund transfers. Interfund transfers are reported as otherfinancing sources/uses in governmental funds. Repayments from funds responsible for particularexpenditures/expenses to the funds that initially paid for them are not presented in the financial statements.Interfund transfers are eliminated in the governmental activities columns of the statement of activities.

29



H. Estimates

The preparation of the financial statements in conformity with accounting principles generally accepted in theUnited States of America requires management to make estimates and assumptions that affect the amountsreported in the financial statements and accompanying notes. Actual results may differ from those estimates.

I. Budgetaty Data

The budgetary process is prescribed by provisions of the California Education Code and requires the governingboard to hold a public hearing and adopt an operating budget no later than July 1 of each year. The Districtgoverning board satisfied these requirements. The adopted budget is subject to amendment throughout theyear to give consideration to unanticipated revenue and expenditures primarily resulting from eventsunknown at the time of budget adoption with the legal restriction that expenditures cannot exceedappropriations by major object account.

The amounts reported as the original budgeted amounts in the budgetary statements reflect the amounts whenthe original appropriations were adopted. The amounts reported as the final budgeted amounts in thebudgetary statements reflect the amounts after all budget amendments have been accounted for. For purposesof the budget, on-behalf payments have not been included as revenue and expenditures as required undergenerally accepted accounting principles.

J. PropertY Tax

Secured property taxes attach as an enforceable lien on property as of January 1. Taxes are payable in twoinstallments on November 1 and February 1 and become delinquent on December 10 and April 10,respectively. Unsecured property taxes are payable in one installment on or before August 31. The CountyAuditor-Controller bills and collects the taxes on behalf of the District. Local property tax revenues arerecorded when received.

30


NOTE 2 - CASH AND INVESTMENTS

A. Summary of Cash and Investments

Total

Governmental

Activities

Fiduciary

Funds

Cash in county

Cash on hand and in banks

Cash with fiscal agent

Cash in revolving fund

Total cash and cash equivalents

B. Policies and Practices

$

$

1,927,698

27,500

116,146,027

$

$

547,521

547,521

The District is authorized under California Government Code to make direct investments in local agencybonds, notes, or warrants within the state; U.S. Treasury instruments; registered state warrants or treasurynotes; securities of the U.S. Government, or its agencies; bankers acceptances; commercial paper; certificates ofdeposit placed with commercial banks and/or savings and loan companies; repurchase or reverse repurchaseagreements; medium term corporate notes; shares of beneficial interest issued by diversified managementcompanies, certificates of participation, obligations with first priority security; collateralized mortgageobligations; and the County Investment Pool.

Investment in County Treasury - The District maintains substantially all of its cash in the County Treasury inaccordance with Education Code Section 41001. The Los Angeles County Treasurer's pooled investments aremanaged by the County Treasurer who reports on a monthly basis to the board of supervisors. In addition, thefunction of the County Treasury Oversight Committee is to review and monitor the County's investmentpolicy. The committee membership includes the Treasurer and Tax Collector, the Auditor-Controller, ChiefAdministrative Officer, Superintendent of Schools Representative, and a public member. The fair value of theDistrict's investment in the pool is based upon the District's pro-rata share of the fair value provided by theCounty Treasurer for the entire portfolio (in relation to the amortized cost of that portfolio). The balanceavailable for withdrawal is based on the accounting records maintained by the County Treasurer, which isrecorded on the amortized cost basis.

31


NOTE 2 - CASH AND INVESTMENTS (continued)

C. General Authorizations

Except for investments by trustees of debt proceeds, the authority to invest District funds deposited with thecounty treasury is delegated to the County Treasurer and Tax Collector. Additional information about theinvestment policy of the County Treasurer and Tax Collector may be obtained from its website. The tablebelow identifies the investment types permitted by California Government Code.

Authorized Investment TypeLocal Agency Bonds, Notes, WarrantsRegistered State Bonds, Notes, WarrantsU. S. Treasury ObligationsU. S. Agency SecuritiesBanker's AcceptanceCommercial PaperNegotiable Certificates of DepositRepurchase AgreementsReverse Repurchase AgreementsMedium-Term Corporate NotesMutual FundsMoney Market Mutual FundsMortgage Pass-Through SecuritiesCounty Pooled Investment FundsLocal Agency Investment Fund (LAIF)Joint Powers Authority Pools

D. Interest Rate Risk

MaximumRemainingMaturity5 years5 years5 years5 years

180 days270 days5 years1 year

92 days5 years

N/AN/A

5 yearsN/AN/AN/A

MaximumPercentage of

PortfolioNoneNoneNoneNone40%25%30%

None20% of base

30%20%20%20%NoneNoneNone

MaximumInvestment in

One IssuerNoneNoneNoneNone30%10%

NoneNoneNoneNone10%10%NoneNoneNoneNone

Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of aninvestment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value tochanges in market interest rates. The District manages its exposure to interest rate risk by investing in theCounty Treasury. The District maintains a pooled investment with the County Treasury with a fair value ofapproximately $114,189,772 and an amortized book value of $114,190,829. The average weighted maturity forthis pool is 617 days.

32

CENTINELA VALLEY UNION HIGH SCHOOL DISTRICTNOTES TO FINANCIAL STATEMENTS~continued

JUNE 30~ 2012

NOTE 2 - CASH AND INVESTMENTS (continued)

E. Credit Risk

Credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of theinvestment. This is measured by the assignment of a rating by a nationally recognized statistical ratingorganization. The investments in the County Treasury are not required to be rated. As of June 30, 2012, thepooled investments in the County Treasury were rated at least A by Moody's Investors Service.

F. Custodial Credit Risk - Deposits

This is the risk that in the event of a bank failure, the District's deposits may not be returned to it. The Districtdoes not have a policy for custodial credit risk for deposits. However, the California Government Coderequires that a financial institution secure deposits made by state or local governmental units by pledgingsecurities in an undivided collateral pool held by a depository regulated under state law. The market value ofthe pledged securities in the collateral pool must equal at least 110 percent of the total amount deposited by thepublic agencies. California law also allows financial institutions to secure public deposits by pledging firsttrust deed mortgage notes having a value of 150 percent of the secured public deposits and letters of creditissued by the Federal Home Loan Bank of San Francisco having a value of 105 percent of the secured deposits.As of June 30, 2012, the District's bank balance was not exposed to custodial credit risk.

NOTE 3 - ACCOUNTS RECEIVABLE

Accounts receivable at June 30, 2012 consisted of the following:

Non-Major Total

Governmental GovernmentalGeneral Fund Building Fund Funds Activities

Federal Government

Categorical aid $ 1,784,040 $ - $ 597,157 $ 2,381,197

State Government

Apportionment 11,015,927 11,015,927Categorical aid 1,029,979 1,029,979Lottery 625,051 625,051

Local GovernmentOther Local Sources 2,557,802 106,120 377,389 3,041,311

Total $ 17,012,799 $ 106,120 $ 974,546 $ 18,093,465

33


NOTE 4 - CAPITAt ASSETS

Capital asset activity for the year ended June 30,2012 was as follows:

Balance Balance

July 01, 2011 Additions Deletions June 30, 2012


Capital assets not being depreciall'<i

Land S 4,327,685 S . S . S 4,327,685

Construction in progress 50,073,205 20,301,043 35,808,267 34,565,981

Total Capital Assets not Being Depreciated 54,400,890 20,301,043 35,808,267 38,893,666

Capital assets being depreciated

Land improvements 11,189,057 11,189.057

Buildings & improvements 113,287,020 34,631,158 147,918,178

Furniture & equipment 2,829,139 1,177,109 4,006,248

Total Capital Assets Being Depreciated 127,305,216 35,808,267 163,113,483

Less Accumulated DepredationLand improvements 7,271,428 948,931 8,220,359

Buildings & improvements 24,968,179 2,475,273 27,443,452

Furniture & equipment 2,574,030 628,531 3,202,561

Total Accumulated Depreciation 34,813,637 4,052,735 38,866,372

Govemmental ActivitiesCapital Assets, net S 146,892,469 5 52,056,575 S 35,808,267 S 163,140,777

34


JUNE 30, 2012

NOTE 5 - INTERFUND TRANSACTIONS

A. Interfund ReceivableslPayables (Due FromlDue To)

Individual interfund receivable and payable balance at June 30, 2012 consisted of an interfund transaction fromGeneral Fund to Capital Facilities Fund for operations in the amount of $458,000.

B. Operating Transfers

Interfund transfers for the year ended June 30, 2012 consisted of a board-authorized transfer from the GeneralFund to Cafeteria Fund in the amount of $443,783 for support.

NOTE 6 - ACCRUED LIABILITIES

Accrued liabilities at June 30, 2012 consisted of the following:

Non-Major Total

Governmental Governmental

General Fund Building Fund Funds District-Wide Activities

Payroll $ 2,575,996 $ 16,896 $ 262,266 $ - $ 2,855,158

Construction 2,531,637 2,531,637

Vendors payable 3,942,362 31,128 4,107,902

Unmatured interest 1,750,391 1,750,391

Other liabilities 6,402 6,402

Total $ 6,524,760 $ 2,548,533 $ 293,394 $ 1,750,391 $ 11,251,490

NOTE 7 - DEFERRED REVENUE

Deferred revenue at June 30, 2012 consisted of state categorical sources revenue in the amount of $60,633.

NOTE 8 - TAX AND REVENUE ANTICIPATION NOTES (TRANS)

On February 9, 2012, the District issued $9,935,000 of Tax and Revenue Anticipation Notes bearing interest at 2.50percent. The notes were issued to supplement cash flows. The notes mature on January 31, 2013 with repaymentscheduled to begin on or before January 29, 2013. The balance due on the notes is shown as Current Loans on thefinancial statements.

35


NOTE 9- LONG-TERM DEBT

A schedule of changes in long-term debt for the year ended June 30, 2012 consisted of the following:

Balance Balance Balance Due

July 01,2011 Additions Deductions June 30, 2012 In One Year


General obligation bonds $ 99,782,577 $ 100,477,420 $ 1,960,448 $ 198,299,549 $ 3,415,000

Premium on issuance of bonds 2,701,614 2,892,907 788,307 4,806,214

Total general obligation bonds 102,484,191 103,370,327 2,748,755 203,105,763 3,415.000

Capital leases 1,072,560 214,512 858,048 214,512

Compensated absences 607,125 42,949 650,074

Other general long-term debt 3,000,000 825,000 2,175,000 362,500

Total $ 106,091,316 $ 104,485,836 $ 3,788,267 $ 206,788,885 $ 3,992,012

A. Compensated Absences

Total unpaid employee compensated absences as of June 3D, 2012 amounted to $650,074. This amount isincluded as part of long-term liabilities in the govemment-wide financial statements.

B. Bonded Debt

The outstanding bonded debt of Centinela Valley Union High School District at June 30, 2012 is shown below:

Bonds Bonds

Issuance Maturity Interest Original Outstanding Outstanding

Date Date Rate Issue July 01, 2011 Additions Deductions June 30, 2012

6/1/2002 2031 2.20-5.25% $ 20,105,000 $ 15,715,000 $ - $ 500,000 $ 15,215,000

6/3/2004 2034 1.65-550% 39,205,000 32.950,000 855,000 32.095,000

4/1/2009 2034 2.47-6.93% 22,995,151 25,842,872 1,708,430 605,448 26,945,854

12/14/2010 2013 3.125-4.00% 24,999,726 25,274,705 681,617 25,956,322

7/1/2011 2035 0.63-754% 25,999,344 26.087,049 26,087.049

5/17/2012 2051 0.81-6.01% 72,000,324 72,000,324 72,000,324

Total $ 205,304,545 $ 99,782,577 $ 100,477,420 $ 1,960,448 $ 198,299,549

The annual requirements to amortize these bonds and the remaining outstanding balance of 2002 Series A and2004 Series A bonds are as follows:

Year Ended Jime 30,

2013

2014

2015

2016

2017

2018 - 2022

2023 - 2027

2028 - 2032

2033 - 2034

Total

Principal

$ 1,415,000 $

1,480,000

1,550,000

1,620,000

1,715,000

10,005,000

13,000,000

15,255,000

1,270,000

S 47,310,000 S

36

Interest

2,460,423 $

2,399,523

2,333,493

2,262,126

2,185,035

9,547,545

6,642,873

2,740,725

68,200

30,639,943 $

Total

3,875,423

3,879,523

3,883,493

3,882,126

3,900,035

19,552,545

19,642,873

17,995,725

1,338,200

77,949,943


JUNE 30,2012

NOTE 9 - LONG-TERM DEBT (continued)

B. Bonded Debt (continued)

In April 2009, the District issued $22,995,151 of General Obligation Bonds. The 2008 Series A bonds mature

as follows:

Year Ended June 30, Principal" Interest Total

2013 $ - $ - $

2014 735,265 294,735 1,030,000

2015

2016 835,974 534,026 1,370,000

2017 262,334 202,666 465,000

2018 - 2022 4,831,765 4,148,235 8,980,000

2023 - 2027 5,717,740 8,972,260 14,690,000

2028 - 2032 6,497,431 18,452,569 24,950,000

2033 - 2035 3,509,194 14,275,806 17,785,000

Total $ 22,389,703 $ 46,880,297 $ 69,270,000

"Principal excludes accreted interest of$4,556,151 as ofJmle 30,2012.

In December 2010, the District issued $24,999,726 of General Obligation Bond Anticipation Notes. The 2010bond anticipation notes mature as follows:

Year Ended June 30, Principal" Interest Total

2013 $ - $ 790,400 $ 790,400

2014 24,999,726 2,930,674 27,930,400

Total $ 24,999,726 $ 3,721,074 $ 28,720,800

"Prillcipal excludes accreted illterest of$956,956 as ofJUlie 30,2012.

37


JUNE 30, 2012


B. Bonded Debt <Continued)

In July 2011, the District issued $25,999,344 of General Obligation Bonds. The 2011 Series A bonds matureas follows:

Compounded

Year Ended June 30, Principal'" Interest Interest Total

2013 $ 2,000,000 $ 1,269,254 $ - $ 3,269,254

2014 155,000 1,194,950 1,349,950

2015 1,190,300 1,190,300

2016 1,190,300 1,190,300

2017 33,947 1,190,300 6,053 1,230,300

2018 - 2022 655,492 5,951,500 329,509 6,936,501

2023 - 2027 1,072,025 5,951,500 1,412,975 8,436,500

2028 - 2032 4,100,844 5,693,250 469,156 10,263,250

2033 - 2037 5,147,036 4,775,661 2,571,073 12,493,770

2038 - 2042 12,835,000 2,362,676 15,197,676

Total $ 25,999,344 $30,769,691 $ 4,788,766 $61,557,801

"'Principal excludes accreted interest 0/$87,705 as 0/June 30,2012.

In May 2012, the District issued $72,000,324 of General Obligation Bonds. The 2012 Series B bonds matureas follows:

Compounded

Year Ended June 30, Principal Interest Interest Total

2013 $ - $ - $ - $

2014 3,116,803 3,116,803

2015 25,000 2,665,200 2,690,200

2016 30,000 2,664,450 2,694,450

2017 45,000 2,663,550 2,708,550

2018 - 2022 1,516,192 13,250,550 258,806 15,025,548

2023-2027 2,611,053 13,200,000 1,993,944 17,804,997

2028-2032 3,088,139 13,200,000 4,786,862 21,075,001

2033-2037 3,243,000 13,200,000 8,502,745 24,945,745

2038-2042 3,271,739 13,200,000 13,047,366 29,519,105

2043-2047 13,625,201 13,200,000 26,414,046 53,239,247

2048-2051 44,545,000 5,746,163 50,291,163

Total $ 72,000,324 $96,106,716 $ 55,003,769 $ 223,110,809

38


JUNE 30, 2012


C. Capital Leases

The District entered into a capital lease agreement with Ricoh Professional Services (RICOH) for copyingservices. Future minimum lease payments are as follows:

D. Settlement Payments

Year Ended June 30,

2013

2014

2015

2016

Total

Lease Payment

$ 214,512

214,512

214,512

214,512

$ 858,048

On September 8, 2009, the District entered into Stipulations for Final Judgment to settle pending litigationbetween the District, F.H. Paschen/S.N. Nielsen, Inc. and Harley Ellis Devereaux Corporation, arising from theconstruction of the District's Lawndale Performing Arts Center and Hawthorne High School Multi-purposeCafeteria. The settlement payments are as follows:

Fiscal Year

2013

2014

2015

2016

2017

2018

Total payments

Less amount representing interest

Present value of settlement payments

39

Total

$ 514,750

489,375

464,000

438,625

413,250

387,875

2,707,875

(532,875)

$ 2,175,000


JUNE 30, 2012

NOTE 10 - FUND BALANCES

Fund balances were composed of the following elements at June 30,2012:

Non-Major Total

Bond Interest &: Governmental Governmental

General Fund Building Fund Redemption Fund Funds Funds

Non-spendable

Revolving cash $ 25.000 $ - $ - $ - $ 25.000

Stores inventory 49.605 49.605

Total non-spendable 74,605 74,605

Restricted

Educational programs 354.104 354,104

Capital projects 96,675.689 2,413.342 99.089.031

O!bt service 7,924,316 7.924,316

All others 732.765 732,765

Total restricted 354.104 96,675,689 7.924,316 3.146.107 108.100.216

Assigned

Assignments 3.717.016 3.717.016

Total assigned 3.717.016 3.717,016

UnassignedReserve for economic uncertainties 3.296.672 3.296,672

Total unassigned 3.296.672 3.296.672

Tolal $ 7,442,397 S 96.675,689 $ 7.924,316 S 3.146.107 S 115.188,509

The District is committed to maintaining a prudent level of financial resources to protect against the need to reduceservice levels because of temporary revenue shortfalls or unpredicted expenditures. The District's Minimum FundBalance Policy requires a Reserve for Economic Uncertainties, consisting of unassigned amounts, equal to no lessthan 3 percent of General Fund expenditures and oth~r financing uses,

40


NOTE l1-POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS (OPEB)

A. Plan Description and Contribution Information

The District provides medical, dental and vision benefits to retirees and their covered eligible dependents. TheDistrict pays a portion of the medical costs for eligible retirees only. Retirees must pay the entire cost fordental, vision, and dependent medical benefits. All active employees who retire directly from the District andmeet the eligibility criteria may participate.

Membership of the plan consisted of the following:

Retirees and beneficiaries receiving benefitsActive plan members

Total"

Number of participating employers

"As of 711/2010 actuarial study

B. Funding Policy

104370474

1

The District's contribution is currently based on a project pay-as-you-go funding method, that is, benefits arepayable when due.

41

CENTINELA VALLEY UNION HIGH SCHOOL DISTRICTNOTES TO FINANCIAL STATEMENTS, continuedJUNE 30,2012

NOTE 11 - POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS (OPEB) (continued)

C. Annual OPEB Cost and Net OPEB Obligation

The District's annual OPEB cost (expense) is calculated based on the annual required contribution of theemployer (ARC), an amount actuarially determined in accordance with the parameters of GASB Statement No.45. The ARC represents a level of funding that, if paid on an ongoing basis, is projected to cover normal costeach year and amortize any unfunded actuarial accrued liabilities (UAAL) (or funding excess) over a periodnot to exceed thirty years. The following table shows the components of the District's annual OPEB cost for theyear, the amount actually contributed to the Plan, and changes in the District's net OPEB obligation to the Plan:

Annual required contribution

Interest on net OPEB obligation

Adjustment to annual required contribution

Annual OPEB cost (expense)

Contributions made

Decrease (increase) in net OPEB asset

Net OPEB asset, beginning of the year

Net OPEB asset, end of the year

$

$

1,056,200

(14,152)

17,536

1,059,584

(923,933)

135,651

(283,043)

(147,392)

The annual OPEB cost, the percentage of annual OPEB cost contributed to the Plan, and the net OPEBobligation for the year ended June 30,2012 and the preceding two years were as follows:

Annual

OPEB Percentage NetOPEB

Year Ended June 30, Cost Contributed Asset2012 $ 1,059,584 87% $ (147,392)2011 $ 1,056,444 125% $ (283,043)2010 $ 1,113,753 83% $ (20,406)

42


JUNE 30, 2012

NOTE 11- POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS (OPEB) (continued)

D. Funded Status and Funding Progress

Actuarial valuations of an ongoing plan involve estimates of the value of reported amounts and assumptionsabout the probability of occurrence of events far into the future. Examples include assumptions about futureemployment, investment returns, mortality, and the healthcare cost trend. Amounts determined regarding thefunded status of the Plan and the annual required contributions of the employer are subject to continualrevision as actual results are compared with past expectations and new estimates are made about the future.

The schedule of funding progress, presented as required supplementary information following the notes tofinancial statements, presents multiyear trend information about whether the actuarial value of plan assets isincreasing or decreasing over time relative to the actuarial accrued liabilities for benefits.

E. Actuarial Methods and Assumptions

Projections of benefits for financial reporting purposes are based on the substantive plan (the plan asunderstood by the employer and the plan members) and include the types of benefits provided at the time ofeach valuation and the historical pattern of sharing of benefit costs between the employer and plan members tothat point. The actuarial methods and assumptions used include techniques that are designed to reduce theeffects of short-term volatility in actuarial accrued liabilities and the actuarial value of assets, consistent withthe long-term perspective of the calculations.

Additional information as of the latest actuarial valuation follows:

Valuation Date

Actuarial Cost Method

Amortization Method

Remaining Amortization Period

Actuarial Assumptions:

Discount rate

Health care trend rateMedicalDental and vision

43

7/1/2010

Unit Credit Cost

Closed, Level Dollar

28

5.0%

5.0%

4.0%


JUNE 30, 2012

NOTE 12 - EMPLOYEE RETIREMENT SYSTEMS

Qualified employees are covered under multiple-employer retirement plans maintained by agencies of the State ofCalifornia. Certificated employees are members of the California State Teachers' Retirement System (CaISTRS), andclassified employees are members of the California Public Employees' Retirement System (CaIPERS).

California State Teachers' Retirement System (CaISTRS)

Plan DescriptionThe District contributes to the California State Teachers' Retirement System (CaISTRS); a cost-sharing multipleemployer public employee retirement system defined benefit pension plan administered by CaISTRS. The planprovides retirement and disability benefits and survivor benefits to beneficiaries. Benefit provisions are establishedby state statutes, as legislatively amended, within the State Teachers' Retirement Law. CalSTRS issues a separatecomprehensive annual financial report that includes financial statements and required supplementary information.Copies of the CalSTRS annual financial report may be obtained from CaISTRS, 7919 Folsom Blvd., Sacramento, CA95826.

Funding PolicyActive plan members are required to contribute 8.0% of their salary and the District is required to contribute anactuarially determined rate. The actuarial methods and assumptions used for determining the rate are thoseadopted by CalSTRS Teachers' Retirement Board. The required employer contribution rate for fiscal year 2012 was8.25% of annual payroll. The contribution requirements of the plan members are established by state statute. TheDistrict's contributions to CalSTRS for the last three fiscal years were as follows:

2011-122010-112009-10

Contribution$ 2,115,027$ 2,152,697$ 2,168,972

Percent of ReqUiredContribution

100%100%100%

On-Behalf PaymentsThe District was the recipient of on-behalf payments made by the State of California to CalSTRS for K-12 education.These payments consist of state general fund contributions of approximately $1,093,918 to CalSTRS (4.267% ofsalaries subject to CalSTRS in 2011-12).

44


JUNE 30, 2012

NOTE 12 - EMPLOYEE RETIREMENT SYSTEMS (continued)

California Public Employees' Retirement System (CalPERS)

Plan DescriptionThe District contributes to the School Employer Pool under the California Public Employees' Retirement System(CaIPERS); a cost-sharing multiple-employer public employee retirement system defined benefit pension planadministered by CaIPERS. The plan provides retirement and disability benefits, annual cost-of-Iiving adjustments,and death benefits to plan members and beneficiaries. Benefit provisions are established by state statutes, aslegislatively amended, within the Public Employees' Retirement Laws. CalPERS issues a separate comprehensiveannual financial report that includes financial statements and required supplementary information. Copies of theCaIPERS annual financial report may be obtained from the CalPERS Executive Office, 400 P Street, Sacramento, CA95811.

Funding PolicyActive plan members are required to contribute 7.0% of their salary, and the District is required to contribute anactuarially determined rate. The actuarial methods and assumptions used for determining the rate are thoseadopted by the CalPERS Board of Administration. The required employer contribution rate for fiscal year 2012 was10.923% of annual payroll. The contribution requirements of the plan members are established by state statute. TheDistrict's contributions to CalPERS for the last three fiscal years were as follows:

2011-122010-112009-10

Contribution$ 1,131,369$ 1,196,048$ 999,048

45

Percent of RequiredContribution

100%100%100%


JUNE 30, 2012

NOTE 13 - COMMITMENTS AND CONTINGENCIES

A. Grants

The District received financial assistance from federal and state agencies in the form of grants. Thedisbursement of funds received under these programs generally requires compliance with terms andconditions specified in the grant agreements and are subject to audit by the grantor agencies. Any disallowedclaims resulting from such audits could become a liability of the General Fund or other applicable funds.However, in the opinion of management, any such disallowed claims will not have a material adverse effect onthe overall financial position of the District at June 30, 2012.

B. Litigation

The District is involved in various litigation arising from the normal course of business. In the opinion ofmanagement and legal counsel, the disposition of all litigation pending is not expected to have a materialadverse effect on the overall financial position of the District at June 30, 2012.

C. Construction Commitments

As of June 30, 2012, the District had the following commitments with respect to unfinished capital projects:

RemainingConstructionCommibnent

Capital Projects

District-w ide

Hawthorne High SchoolLawndale High SchoolLeuzinger High School

Total

46

$

$

3,500

37,347,784

85,967

361,035

37,798,286


NOTE 14 - PARTICIPATION IN JOINT POWERS AUTHORITIES

The District participates in one joint ventures under joint powers authorities GPAs), the Alliance of SchoolsCooperative Insurance Program (ASCIP). The relationship between the District and the JPA is such that the JPA isnot a component unit of the District for financial reporting purposes.

The JPAs have budgeting and financial reporting requirements independent of member units, and their financialstatements are not presented in these financial statements. However, fund transactions between the JPAs and theDistrict are included in these statements. The audited financial statements are generally available from therespective entities.

NOTE IS-SUBSEQUENT EVENT

In November 2012, the District issued Series A and B of the 2012 Certificates of Participation (COPs) in the amountsof $1,005,000 and $5,975,000, respectively. The interest rates on the Series A 2012 COP range from 3.0% to 4.0% andthe interest rates on the Series B 2012 COP range from 1.25% to 6.0%. The proceeds of the COPs will be used tofinance the cost of the acquisition and improvement of certain school equipment, fixtures, facilities and land as wellas cover the cost of related capitalized interest expense and issuance costs.

47

REQUIRED SUPPLEMENTARYINFORMATION

CENTINELA VALLEY UNION HIGH SCHOOL DISTRICTGENERAL FUND - BUDGETARY COMPARISON SCHEDULEFOR THE YEAR ENDED JUNE 30, 2012

Budgeted AmountsOriginal Final

REVENUES

Actual(Budgetary Basis)

VariancesFinal to Actual

Revenue limit sources

State aidLocal sources

Transfers

Federal sources

Other State sourcesOther local sources

Total Revenues

EXPENDITURES

Certificated salaries

Oassified salaries

Employee benefits

Books and supplies

Services and other operating expenditures

Capital outlay

Other outgoExcluding transfers of indirect costs

Transfers oHndircct costs

Total Expenditures

Excess (Deficiency) of Revenues

Over Expenditures

Other Financing Sources (Uses)

Transfers In

Transfers Out

Net Financing Sources (Uses)

NET OfANGE IN FUND BALANCE

Fund Balance· Beginning

Fund Balance - Ending

s

$

25,496,833 $ 20,245,112 $

13,800,164 13,915,611

114,114 148,555

4,088,291 4,900,232

15,042,808 15,632,041

853,876 1,728,322

59,396,086 62,569,873

22,471,078 24,396,222

9,378,774 9,007,693

11,144,325 11,127,230

1,939,114 3,846,750

11,731,877 12,773,522

119,773 432,836

4,314,610 3,981,373

(166,882) (176,156)

60,932,669 65,389,470

(1,536,583) (2,819,597)

1,500,000 1,500,000

(1,000,000) (1,450,000)

500,000 50,000

(1,036,583) (2,769,597)

8,759,340 8,759,340

7,722,757 $ 5,989,743 $

25,512,026 $

13,707,391

141,019

4,611,292

16,245,179

1,946,302

62,163,209

25,953,378

9,521,449

10,591,373

2,183,290

11,688,360

168,076

3,258,643

(159,571)

63,204,998

(1,041,789)

(687,774)

(687,774)

(1,729,563)

8,759,340

7,029,777 $

(733,086)

(208,220)

(7,536)

(288,940)

613,138

217,980

(406,664)

(1,557,156)

(513,756)

535,857

1,663,460

1,085,162

264,760

722,730

(16,585)

2,184,472

1,777,808

(1,500,000)

762,226

(737,774)

1,040,034

1,040,034

,.. The actual amounts reported on this schedule do not agree with the amounts reported on the Statement ofRevenues, Expenditures, and Changes in Fund Balance for the following reasons:

• On behalf payments are not included in the actual revenues and expenditures reported in this schedule.

• The actual amounts reported in this schedule are for the General Fund only, and do not agree with theamounts reported on the Statement of Revenues, Expenditures, and Changes in Fund Balances because theamounts on that schedule include the financial activity of the Adult Education Fund and Special Reservefor Postemployment Benefit Funds, in accordance with the fund type definitions promulgated by GASBStatement No. 54.

See accompanying note to required supplementary information.

48

CENTINELA VALLEY UNION HIGH SCHOOL DISTRICTSCHEDULE OF FUNDING PROGRESSFOR THE YEAR ENDED JUNE 30, 2012

July 1,2008 $

July 1,2010 $

Actuarial

Valuation

Dale

Actuarial Valuation

of Assets

- $

- $

Actuarial

Accrued

Liability(AAL)

15,587,141 $

15,030,445 $

Unfunded

AAL

(UAAL)

15,587,141

15,030,445

Funded Ratio

0% S0% $

Covered

Payroll

40,606,500

39,143,585

UAALasa

Percentage of

Covered Payroll

38%

38%

See accompanying note to required supplementary information.

49

CENTINELA VALLEY UNION HIGH SCHOOL DISTRICTNOTES TO REQUIRED SUPPLEMENTARY INFORMATIONFOR THE YEAR ENDED JUNE 30, 2012

NOTE 1- PURPOSE OF SCHEDULES

Budgetary Comparison ScheduleThis schedule is required by GASB Statement No. 34 as required supplementary information (RSI) for the GeneralFund and for each major special revenue fund that has a legally adopted annual budget. The budgetarycomparison schedule presents both (a) the original and (b) the final appropriated budgets for the reporting periodas well as (c) actual inflows, outflows, and balances, stated on the District's budgetary basis. A separate column toreport the variance between the final budget and actual amounts is also presented, although not required.

Schedule of Funding ProgressThis schedule is required by GASB Statement No. 45 for all sole and agent employers that provide otherpostemployment benefits (OPEB). The schedule presents, for the most recent actuarial valuation and the twopreceding valuations, information about the funding progress of the plan, including, for each valuation, theactuarial valuation date, the actuarial value of assets, the actuarial accrued liability, the total unfunded actuarialliability (or funding excess), the actuarial value of assets as a percentage of the actuarial accrued liability (fundedratio), the annual covered payroll, and the ratio of the total unfunded actuarial liability (or funding excess) toannual covered payroll.

NOTE 2 - EXCESS OF EXPENDITURES OVER APPROPRIATIONS

For the year ended June 30, 2012, the District incurred an excess of expenditures over appropriations in GeneralFund presented in the Budgetary Comparison Schedule by major object code as follows:

Expenditures and Other Uses

Budget Actual Excess

General Fund

Certificated salaries

Oassified salaries

$

$

50

24,396,222 $

9,007,693 $

25,953,378 $

9,521,449 $

1,557,156

513,756

SUPPLEMENTARYINFORMATION

CENTINELA VALLEY UNION HIGH SCHOOL DISTRICTSCHEDULE OF EXPENDITURES OF FEDERAL AWARDSFOR THE YEAR ENDED JUNE 30, 2012

CFDA Pass-Through Entity Federal

Federal GrantorlPass-Through Grantor/Program or Cluster Number Identifying Number Expenditures

U. S. DEPARTMENT OF EDUCAnON:

Passed through Califonrill Department ofEducation:

Tille I, Part A, Basic Grants Low-Income and Neglected 84.010 14329 $ 2,261,386

Adult Education: Adult Secondary Education 84.002A 13978 34,362

Adult Education: fngIish Literacy and Civics Education 84.002A 14109 108,983

Adult Education: Adult Basic Education and ESL 54.002A 14508 271,817

Tille II, Part A, Teacher Quality 84.367A 14341 271,135

ARRA - Education Technology State Grants 84.386 15019 113,381

Tille UL Limited fngIish Proficient (LEP) Student Program 54.365 14346 157,523

Department of Rehab: Workability II, Transition Partnership 84.158 10006 387,928

Special Education Cluster

IDEA Basic Local Assistance Entitlement, Part B, Sec 611 84.027 13379 852,668

ARRA - Basic Local Assistance fntitlement, Part B 84.391 15003 217,532

Subtotal Special Education Cluster 1,070,200

Vocational Programs: Voc &: Appl Tech Secondary II C, Sec 131 (Carl Perkins Act) 84.048 14894 282,975

Education Jobs Fund 84.410 25152 21,894

Total U. S. Department of Education 4,981,584

U. S. DEPARTMENT OF AGRICULTURE:

Passed through Califomill D~rt",ent of Edllcation:

Child Nutrition Cluster

School Breakfast Program 10.553 23668 59,933

Especially Needy Breakfast Program 10.553 13526 868,629

National School Lunch Program 10.555 13391 1,943,919

Meal Supplements 10.555 13391 11,310

Subtotal Child Nutrition Cluster 2,883,791

USDA Commodities 10.558 13389 168,515

Total U. S. Department of Agriculture 3,052,306

Total Federal Expenditures S 8,033,890

See accompanying note to supplementary information.

51

CENTINELA VALLEY UNION HIGH SCHOOL DISTRICTSCHEDULE OF AVERAGE DAILY ATTENDANCE (ADA)FOR THE YEAR ENDED JUNE 30, 2012

SECONDARY

Regular classes

Continuation education

Home and hospital

Special education

Total Secondary

Average Daily Attendance Total


52

Second

Period

Report

4,838

537

10

648

6,033

6,033

Annual

Report

4,796

513

10

644

5,963

5,963

CENTINELA VALLEY UNION HIGH SCHOOL DISTRICTSCHEDULE OF INSTRUCTIONAL TIMEFOR THE YEAR ENDED JUNE 30, 2012

1982-83 1986-87

Actual Minutes 2011-12

Actual Minutes Minutes Requirement Actual Number

Grade Level Minutes Reduced Requirement Reduced Minutes of Days Status

Grade 9 55,332 51,643 64,800 60,480 64,825 180 Complied

Grade 10 55,332 51,643 64,800 60.480 64,825 180 Complied

Grade II 55,332 51,643 64,800 60,480 64,825 180 Complied

Grade 12 55,332 51.643 64,800 60,480 64,825 180 Complied

See accompanying note to supplementary information,

53

CENTINELA VALLEY UNION HIGH SCHOOL DISTRICTSCHEDULE OF FINANCIAL TRENDS AND ANALYSISFOR THE YEAR ENDED JUNE 30, 2012

2013 (Budget) 2012 2011 2010General Fund - Budgetary Basis....

Revenues And Other Financing Sources $ 57,083,439 $ 62,163,209 $ 63,253,622 $ 75,247,257Expenditures And Other Financing Uses 58,240,183 63,892,772 68,747,877 70,389,918

Net change in Fund Balance $ (1,156,744) $ (1,729,563) $ (5,494,255) $ 4,857,339

Ending Fund Balance $ 5,873,033 $ 7,029,777 $ 10,075,832 $ 15,570,087

Available Reserves" $ 4,370,536 $ 3,296,671 $ 8,220,882 $ 12,626,170

Available Reserves As A

Percentage Of Outgo 7.50% 5.16% 11.96% 17.94%

Long-term Debt $ 202,796,873 $ 206,788,885 $ 106,091,316 $ 78,757,963

Average Daily

Attendance At P-2 6,033 6,033 6,004 6,173

The General Fund balance has decreased by $8,540,310 over the past two years. The fiscal year 2012-13 budgetprojects a further decrease of $1,156,744. For a District this size, the State recommends available reserves of at least3% of General Fund expenditures, transfers out, and other uses (total outgo).

The District has incurred an operating surplus in one the past three years and anticipates incurring an operatingdeficit during the 2012-13 fiscal year. Total long term obligations have increased by $128,030,922 over the past twoyears.

Average daily attendance has decreased by 140 ADA over the past two years. No change in ADA is anticipatedduring the 2012-13 fiscal year.

*Available reserves consist of all unassigned fund balance within the General Fund.

*'711e actual amounts reported in this schedule are for the General Fund only, and do not agree with the amountsreported on the Statement of Revenues, Expenditures, and Changes in Fund Balances because the amounts on thatschedule include the financial activity of the Adult Education Fund and Special Reserve for PostemploymentBenefit Funds, in accordance with the fund type definitions promulgated by GASB Statement No. 54.

On behalf payments are not included in the actual revenues and expenditures reported in this schedule.


54

CENTINELA VALLEY UNION HIGH SCHOOL DISTRICTRECONCILIATION OF ANNUAL FINANCIAL AND BUDGET REPORT WITH AUDITEDFINANCIAL STATEMENTSFOR THE YEAR ENDED JUNE 30, 2012

June 30, 2012, annual financial and budget report fund balance

Adjustments and reclassifications:

Increase (decrease) in total fund balanc~'S:

Fund balance transfer (GASB54)'

Interfund transfer

June 30,2012, audited financial statement fund balance

Special Reserve for

General Adult Education Post Employment

Fund Fund Benefits Fund

$ 7,029,m $ 11,502 $ 51,118 $

62,620 (11,502) (51,118)

350,000

$ 7,442,397 $ - $ - $

Building

Fund

97,025,689

(350,000)

96,675,689

• This audit reclassification is made for financial statem~'llt presentation purposes only, pursuanttoGASB Statement 54 which, when applied, does not

recognize these funds as special revenue fund types. Therefore, the fund balances are consolidat~odwith the General Fund. However, the District is

permitted under curent State law to account for these funds as a special revenue fund type for interim reporting and budgeting purposes.


55

CENTINELA VALLEY UNION HIGH SCHOOL DISTRICTNOTES TO SUPPLEMENTARY INFORMATIONJUNE 30, 2012

NOTE 1-PURPOSE OF SCHEDULES

Schedule of Expenditures of Federal AwardsThe accompanying Schedule of Expenditures of Federal Awards includes the Federal grant activity of the District and ispresented on the modified accrual basis of accounting. The information in this schedule is presented in accordance withthe requirements of the United States Office of Management and Budget Circular A-133, Audits of States, LocalGovernments, and Non-Profit Organizations. Therefore, some amounts presented in this schedule may differ from amountspresented in, or used in the preparation of, the financial statements.

Schedule of Average Daily Attendance (ADA)Average daily attendance (ADA) is a measurement of the number of pupils attending classes of the District. The purposeof attendance accounting from a fiscal standpoint is to provide the basis on which apportionments of state funds aremade to school districts. This schedule provides information regarding the attendance of students at various grade levelsand in different programs.

Schedule of Instructional TimeThe District has received incentive funding for increasing instructional time as provided by the Incentives for LongerInstructional Day. This schedule presents information on the amount of instructional time offered by the District andwhether the District complied with the provisions of Education Code Sections 46200 through 46206.

Districts must maintain their instructional minutes at either the 1982-83 actual minutes or the 1986-87 requirements,whichever is greater, as required by Education Code Section 46201. For 2011-12, the instructional day and minuterequirements have been reduced pursuant to Educatioll Code Sections 46201.2 and 46201.3.

Schedule of Financial Trends and AnalysisThis schedule discloses the District's financial trends by displaying past years' data along with current year budgetinformation. These financial trend disclosures are used to evaluate the District's ability to continue as a going concern fora reasonable period of time.

Reconciliation of Annual Financial and Budget Report with Audited Financial StatementsThis schedule provides the information necessary to reconcile the fund balance of all funds reported on the AnnualFinancial and Budget Report Unaudited Actuals to the audited financial statements.

Local Education Agenc;y Organization StructureThis schedule provides information about the District's boundaries and schools operated, members of the governingboard, and members of the administration. (Located in the front of the audit report)

56

OTHER INDEPENDENTAUDITORS' REPORTS

christY~\Nhite. _.f'::A.A PROFESSIONAL ~,

ACCOUNTANCY CORPORATION~

INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER FINANCIAL

REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON ANAUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH

GOVERNMENT AUDITING STANDARDS

Governing BoardCcntincla Valley Union High School DistrictLnvndalc, Cillifornia

We have audited the financi.,l statements of the governmental activities, each major fund,and the aggregate remaining fund inform<llion of Ccnt-incl<l Valley Union High School

District as of tlnd for the year ended June 30,2012, which collectively comprise the District'sbilSic financi<ll statements and have isslled our report thereon dated December 12, 2012. Inour report, our opinion WilS qualified bCC.:lllSC of the inadequacy of the capital asset records.We conducted our audit in <lccordancc with auditing standards generally accepted in theUnited States of America and the standards applicable to financial audits contained inGovcTlllllcnf Auditing Stmulnrds, issued by the Comptroller General of the United States.

Internal Control over Financial Reporting

Management of Centinela Valley Union High School District is responsible for establishingand maintaining effective internal control over financial reporting. In planning andperforming our audit, we considered Centinela Valley Union High School District's internalcontrol over financial reporting as a basis for designing our auditing procedures for thepurpose of expressing our opinions on the financial stakments, but not for the purpose ofexpressing an opinion on the effectiveness of the Centincla Valle)' Union High SchoolDistrict's internal contro.l over financial reporting. Accordingly, we do not express anopinion on the effectiveness of the Centinela V<llley Union High School District's internalcontrol over financial reporting.

Our considcr<ltion of intcrn<ll control over financial reporting was for the limited purposedescribed in the first paragraph of this section and was not designed to identify alldeficiencies in internal control over financial reporting that might be deficiencies, significantdeficiencies or m<lterial weaknesses and therefore, there can be no <lssurance that alldeficiencies. significant deficiencies, or material weakness have been identified. However, <IS

described in the accompanying schedule of findings and queslioned costs, we identifiedccrt<lin deficiencies in intern<ll control over financial reporting that we consider to bematerial weaknesses <lnd other deficiencies that we consider to be significant deficiencies.

57

A deficiency i1l i1ltemal control exists when the design or operation of a control does not allow management oremployees, in the normal course of performing their assigned functions, to prevent, or detect and correctmisstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internalcontrol, such that there is a reasonable possibility that a material misstatement of the entity's financial statementswill not be prevented, or detected and corrected on a timely basis. We consider the deficiencies described in theaccompanying schedule of findings and questioned costs to be a material weakness as finding#2012-5.

A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than amaterial weakness, yet important enough to merit attention by those charged with governance. We consider thedeficiencies described in the accompanying schedule of findings and questioned costs to be significant deficienciesas findings #2012-1 through #2012-4.

Compliance and Other Matters

As part of obtaining reasonable assurance about whether Centinela Valley Union High School District's financialstatements are free of material misstatement, we performed tests of its compliance with certain provisions of laws,regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect onthe determination of financial statement amounts. However, providing an opinion on compliance with thoseprovisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results ofour tests disclosed no instances of noncompliance or other matters that are required to be reported underGovemment Auditing Standards.

Centinela Valley Union High School District's responses to the findings identified in our audit are described in theaccompanying schedule of findings and questioned costs. We did not audit the Centinela Valley Union HighSchool District's responses and, accordingly, we express no opinion on them.

This report is intended solely for the information and use of the governing board, management, others within theentity, the California Department of Education, the California State Controller's Office, the California Departmentof Finance, federal and state awarding agencies, and pass-through entities and is not intended to be and should notbe used by anyone other than these specified parties.


58

christyWvvhite.A PROFESSIONAL i'WAA,",,~

ACCOUNTANCY CORPORATION {/V"V

INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH REQUIREMENTSTHAT COULD HAVE A DIRECT AND MATERIAL EFFECT ON EACH MAJOR

PROGRAM AND INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCEWITH OMB CIRCULAR A-133

Governing l3o<lrd

Centincl<l Valley Union High School DistrictLawnd<llc, Cnlifornia

Compliance

We have audited Ccntineln Valley Union High School District's compliance with the typesof complinllcc requirements described in the OMS eirert/ar A-B3 CompliaJ/ce Supplement thatcould have a direct and material effect on each of its major federal programs for the yearended June 30, 2012. Ccntincla Valley Union High School District's major federal programsarc identified in the summilrY of auditor's results section of the ,,(companying schedule offindings and questioned costs. Compliance with the requirements of laws, regulations,contracts, nnd grants applicable to each of its major federnl programs is the responsibility ofCentincla Vnlley Union High School District's management. Our responsibility is to expressan opinion on Centincla Valley Union High School District's compliance bnsed on our audit.

Wc conductcd our audit of compliance in accordance with auditing standards gencrallyaccepted in the United States of Amcrica; the standards applicable to financial auditscontained in Governmellt Auditing Stal/dards, issued by the Comptroller General of the UnitedStates; and OMB Circular A-133, Audils of Siales, Local Governments, and Non-Profit

Organizations. Those standards and OMB Circular A-133 requirc that wc plan and performthe audit to obtain reasonable assurancc about whether noncompliance with the types ofcompliance requirements referred to above that could have a direct and material effect on amajor federal program occurred. An audit includes examining, on a test basis, evidenceabout Ccntinela Valley Union High School District's compliance with those requirementsand performing such other procedures as we considered nccessary in thc circumstances. Webelieve that our audit provides a reasonable basis for our opinion. Our audit docs notprovide a legal determination of Centinela Valley Union High School District's compliancewith those requirements.

In our opinion, Centinela Valley Union High School District complied, in all materialrespects, with the requirements referred to above that could have <l direct and material effecton each of its major federal programs for the year ended June 30, 2012.

59

Internal Control over Compliance

Management of Centinela Valley Union High School District is responsible for establishing and maintainingeffective internal control over compliance with the requirements of laws, regulations, contracts, and grantsapplicable to federal programs. In planning and performing our audit, we considered Centinela Valley UnionHigh School District's internal control over compliance with the requirements that could have a direct and materialeffect on a major federal program in order to determine our auditing procedures for the purpose of expressing ouropinion on compliance and to test and report on internal control over compliance in accordance with OMB CircularA-I33, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance.Accordingly, we do not express an opinion on the effectiveness of the Centinela Valley Union High SchoolDistrict's internal control over compliance.

A deficiency in illternal control over compliance exists when the design or operation of a control does not allowmanagement or employees, in the normal course of performing their assigned functions, to prevent, or detect andcorrect, noncompliance with a type of compliance requirement of a federal program on a timely basis. A materialweakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control overcompliance, such that there is a reasonable possibility that material noncompliance with a type of compliancerequirement of a federal program will not be prevented, or detected and corrected, on a timely basis.

Our consideration of internal control over compliance was for the limited purpose described in the first paragraphof this section and was not designed to identify all deficiencies in internal control that might be deficiencies,significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control overcompliance that we consider to be material weaknesses as defined above.

This report is intended solely for the information and usc of the governing board, management, others within theentity, the California Department of Education, the California State Controller's Office, the California Departmentof Finance, federal and state awarding agencies, and pass-through entities and is not intended to be and should notbe used by anyone other than these specified parties.


60

INDEPENDENT AUDITORS' REPORT ON STATE COMPLIANCE

Governing BoardCentincla Valley Union High School DistrictLawndale, California

In connection with the nudit referred to above, we selected and tested transactions andrecords to determine Centinela Valley Union High School District's compliance with thestate laws and regulations applicnble to the follOWing items:

y~

y~

Not Applicablo:'y~

y~

y~

Not Applicablo:'

y~

y~

I'ROCEDUIU:S

l'ERFORMED

6

3

8

1

6

3

3

23

10

ritOCEDUltES IN

AUDIT GUIDE

61

I'HOGlti\M NAME

Attendnnce Reporting

To:'acho:'r Co:'rt ification and Misassignmcnts

Kindo:'rgartl'l'l Continuance

Indcpl'l'l(Il~ltStudy

Continuation F.ducation

Instructional Time for;

School Districts

County offices of l>uucatioll

Instructional Materials, b'Cnernl rl"quircmcnts

Ratios of Adrninistrati"c ErnploYl~ to Tc.lChcrs

christyW\Nhite. _-r::A,A PROFESSIONAL ~J'

ACCOUNTANCY CORPORATION~

We have tludilcd Centinclil Valle)' Union High School District's compliance with the typesof compli'1l1cc requirements described in the Standards (llId Procedures for Audits of California K- 12 Local Edl/catioll Agcl/des 2071-12, isslled by the California Education Audit AppealsPanel as regulations for the year ended june 30, 2012. Compliance with the requirements oflaws, rcgulntions, contracts, and grants listed below is the responsibility of Centinela ValleyUnion High School District's management. Our responsibility is to express an opinion onCentincla VOllley Union High School District's compliance based on our audit.

We conducted our audit in <lccordance with <luditing standards generally accepted in theUnited States of America; the standards applicable to financial audits contained inGovcmlJlcnl Auditing Standards. issued by the Comptroller General of the United States; andthe Stalldards ami Proectlllres for Audits of Cali!omia K - 12 Local Educatioll Agencies 2011-12,issued by the California Education Audit Appeals Panel as regulations, Those standardsrequire that we plan and perform the audit to obtain reasonable assurance about whethernoncompliance with the types of compliance requirements referred to "bove occurred. Anaudit includes ex"mining, on a test basis, evidence about Centineln Valley Union HighSchool District's compliance with those requirements "nd performing such other proceduresas we considered necessary in the circumstnnces. We believe that our audit provides areasonable basis for our opinion. Our audit does not provide a legal determination onCentinela Valley Union High School District's compliance with the state laws andregul"tions referred to above.

PROGRAM NAME

Classroom Teacher Salaries

Early Retirement Incentive

Gann Limit Calculation

School Accountability Report Card

Public Hearing Requirement - Receipt of Funds

Juvenile Court Schools

Exclusion of Pupils - Pertussis Immunization

Class Size Reduction (including in charter schools):

General requirements

Option One

Option Two

Districts or charter schools with only one

school serving K - 3

After School Education and Safety Program:

General requirements

After school

Before school

Contemporaneous Records of Attendance; for charter

schools

Mode of Instruction; for charter schools

Nonclassroom-Based Instruction/Independent Study;

for charter schools

Determination of Funding for Nonclassroom-Based

Instruction; for charter schools

Annual Instructional Minutes - Classroom Based; for

charter schools

PROCEDURES IN PROCEDURES

AUDIT GUIDE PERFORMED

1 Yes

4 Not Applicable

1 Yes

3 Yes

1 Yes

8 Not Applicable

2 Yes

7 Not Applicable

3 Not Applicable

4 Not Applicable

4 Not Applicable

4 Not Applicable

5 Not Applicable

6 Not Applicable

3 Not Applicable

1 Not Applicable

15 Not Applicable

3 Not Applicable

4 Not Applicable

In our opinion, Centinela Valley Union High School District complied, in all material respects, with the state lawsand regulations referred to above for the year ended June 30,2012.

This report is intended solely for the information and use of the governing board, management, others within theentity, the California Department of Education, the California State Controller's Office, the California Departmentof Finance, federal and state awarding agencies, and pass-through entities and is not intended to be and should notbe used by anyone other than these specified parties.


62

SCHEDULE OF FINDINGSAND QUESTIONED COSTS

CENTINELA VALLEY UNION HIGH SCHOOL DISTRICTSUMMARY OF AUDITORS' RESULTSFOR THE YEAR ENDED JUNE 30, 2012

FINANCIAL STATEMENTSType of auditors' report issued:

Internal control over financial reporting:

Material weakness(es) identified?

Significant deficiency(ies) identified?

Non-compliance material to financial statements noted?

FEDERAL AWARDSInternal control over major program:



Type of auditors' report issued:

Any audit findings disclosed that are required to be reported in accordance

with section .510(a) of OMB Circular A-133?

Identification of major programs:

CFDA Number<s> Name of Federal Program of Cluster

84.010 Title I, Part A--------------10.553,10.555,10.556 Child Nutrition Cluster

84.027,84.391 IDEA Cluster, including ARRA

Dollar threshold used to distinguish between Type A and Type B programs:

Auditee qualified as low-risk auditee?

STATE AWARDS

Internal control over state programs:



Type of auditors' report issued on compliance for state programs:

63

$

Qualified

Yes

Yes

No

No

None Reported

Unqualified

No

300,000

No

No

None Reported

Unqualified

CENTINELA VALLEY UNION HIGH SCHOOL DISTRICTFINANCIAL STATEMENT FINDINGSFOR THE YEAR ENDED JUNE 30, 2012

FIVE DIGIT CODE2000030000

FINDING #2012-1: ASSOCIATED STUDENT BODY (ASB) (30000)

AU 3627 FINDING TYPEInventory of Equipment

Internal Control

Criteria: In accordance with sound internal control practices, Associated Student Body (ASB) organizations shouldhave appropriate safeguards in place to control receipt and disbursement transactions so as to minimize thepotential for loss and misuse of student funds.

Condition: We found the following internal control deficiencies in our test of ASB controls:

Leuzinger High School

• Budget is not prepared or adopted by the Student council.

• Student store inventories are not taken.

• One (1) of 10 cash disbursements selected had no student representative's approval.

• One (1) of 15 cash receipts did not have the sufficient documentation on how the money was raised.

Hawthorne High School• One (1) of 10 cash receipts did not have tally sheets that agree with the amount of money collected.

Cause: Lack of consistent application of District policies in ASB organizations.

Effect: Potential for waste or abuse in the ASB organizations.

Perspective: Internal control walkthroughs and detail tests of transactions occurred at Leuzinger High School andHawthorne High School, consisting of samples of 10 disbursements and 15 receipts at Leuzinger and 10 receiptsand 10 disbursements at Hawthorne.

Recommendation: The District should continue to provide support and regular in-service trainings to Districtemployees involved with ASB organizations to best ensure the consistent application of District policies.

District Response: The District will continue to provide monthly training sessions for the ASB technicians, andwill begin to expand the scope of these meetings to include articulation between Fiscal Services and site-based staffincluding ASB Advisors and Athletic Directors. The District also will develop a comprehensive policy andprocedures manual for use by all ASB stakeholders.

64

CENTINELA VALLEY UNION HIGH SCHOOL DISTRICTFINANCIAL STATEMENT FINDINGS, continuedFOR THE YEAR ENDED JUNE 30, 2012

FINDING #2012-2: BANK ACCOUNTS AND RECONCILIAnONS (30000)

Criteria: Internal controls should be implemented to ensure that bank accounts are reconciled.

Condition: In our test of the General Fund and Cafeteria Fund clearing account balances, the District reported zerobalances as of June 30,2012 while bank statements show some balances as of June 30,2012. No reconciliations wereprovided to supplement the bank statements. Also, in our test of ASB accounts, we noted the following exceptions:

• In our test of Lawndale High School's ASB accounts, we noted various old items sitting on reconciliationswhich should have been written-off. We also noted that bank reconciliations and financial statements arenot signed and reviewed. July bank reconciliations were also not provided.

• In our test of Hawthorne and Leuzinger ASB accounts, we noted that bank reconciliations' list ofoutstanding items did not contain effective dates. We also noted that bank reconciliations and financialstatements are not signed and reviewed.

Cause: Lack of training and internal control procedures surrounding bank reconciliations.

Effect or Potential Effect: Cash balances may not be properly stated without a reconciliation process.

Perspective: Review of year-end bank accounts and reconciliations.

Recommendation: We recommend that the District implement procedures to ensure that all bank accounts areproperly reconciled and that these reconciliations are reviewed by an appropriate individual on a timely basis.

District Response: The District will add an item to its annual "critical dates calendar" to ensure that all bankaccounts are cleared in a timely manner and reported as such accordingly. The Fiscal Services Department alsowill begin to implement more rigid oversight of the ASB bank accounts in conjunction with the pending upgrade tothe Blue Bear software package.

65

CENTINELA VALLEY UNION HIGH SCHOOL DISTRICTFINANCIAL STATEMENT FINDINGS, continued

FOR THE YEAR ENDED JUNE 30, 2012

FINDING #2012-3: REVOLVING CASH (30000)

Criteria: The District should have a formal revolving policy in place to ensure that all disbursements made out ofRevolving Cash are properly approved.

Condition: In our test of revolving cash transactions, we noted that the District has no formal revolving policy. Wealso noted cash disbursements lacking proper authorization.

Cause: Lack of training and internal control procedures surrounding revolving cash transactions.

Effect or Potential Effect: Proper authorization of purchases and verification of budget for such disbursements arebeing bypassed.

Perspective: Two (2) of 9 cash disbursements lacked proper authorization (required signatures) on the RevolvingFund Check Request Form.

Recommendation: We recommend that the District enforce a revolving fund policy and ensure that requiredsignatures are obtained for proper authorization for each cash disbursement.

District Response: The District will enforce a more robust revolving fund policy that ensures all signatures areobtained prior to the related purchase and check issuance.

66


FINDING #2012-4: CASH DISBURSEMENTS (30000)

Criteria: The District should create a purchase order for all purchased items prior to purchase to ensure thatproper budget tracking occurs and that proper approvals are obtained.

Condition: Expenditures tested had a purchase order or invoice dated after the invoice date. This causes a potentialfor budget overages and unauthorized purchases.

Cause: An internal control weakness exists with regard to the implementation of purchasing internal controls.

Effect: Funds are not encumbered in the District budgeting process against all expenditures made and properauthorization of purchases and verification of budget for such expenditures is being bypassed. The District may nottimely receive ordered items and vendor relations may deteriorate in the case of late payments.

Perspective: Eight (8) of 79 expenditures tested had a purchase order dated after the invoice date.

Recommendation: We recommend that the District ensure all employees are notified about and adhere to Districtpolicies for purchasing goods and services. Purchase orders should be generated for all purchases, includingprocurement of construction, maintenance and consulting services.

District Response: The District will continue to work with all employees to ensure that they are aware of ourpolicy related to generating a purchase order prior to the procurement of either goods or services. The Districtalready has held some management personnel accountable for their actions when they failed to follow the properprocedures, and will continue to enforce accountability measures.

67


FINDING #2012-5: CAPITAt ASSETS (30000) (MATERIAt WEAKNESS)

Criteria: A current and complete listing of capital assets should be maintained by the District in order to derivedepreciation expense and maintain accountability for capital assets. This listing should reconcile with the capitalassets schedule prepared by the District.

Condition: The District has a detailed capital asset listing prepared by an appraisal firm that shows current yearadditions and deletions of assets as well as current year depredation and accumulated depredation by individualasset or asset category. However, no reconciliation to support the totals on the capital assets schedule wasprovided.

Cause: The District was unable to reconcile the capital asset listing prepared by the appraisal firm and the capitalassets schedule prepared by the District.

Perspective: Review of the District's capital asset records.

Effect: Additions of capital assets in the current year have been placed into construction in progress as there was nolisting by individual asset or asset category to support an allocation of current year capital expenditures. Estimatesfor current year depreciation expense are best estimates based off of prior year schedules and these estimateswould be more accurate based on current and detailed capital asset listing.

Recommendation: We recommend that the District reconcile the capital asset listing prepared by the appraisalfirm and the capital assets schedule to maintain accountability for capital assets.

District Response: The District will work with its construction management company and appraisal firm toreconcile all balances in the capital assets listings.

68

CENTINELA VALLEY UNION HIGH SCHOOL DISTRICTFEDERAL AWARD FINDINGS AND QUESTIONED COSTSFOR THE YEAR ENDED JUNE 30, 2012

There were no federal awardfi"di"gs a"d questio"ed costs ill 2011-12.

69

CENTINELA VALLEY UNION HIGH SCHOOL DISTRICTSTATE AWARD FINDINGS AND QUESTIONED COSTSFOR THE YEAR ENDED JUNE 30, 2012

There were 110 state award/i1ldi1lgs a1ld qllestioned costs ill 2011-12.

70

CENTINELA VALLEY UNION HIGH SCHOOL DISTRICTSUMMARY SCHEDULE OF PRIOR AUDIT FINDINGSFOR THE YEAR ENDED JUNE 30, 2012

FINDING #2011-1: CAPITAL ASSETS (30000> (MATERIAL WEAKNESS)

Criteria: A current and complete listing of capital assets should be maintained by the District in order to derive depreciation expense and maintainaccountability for capital assets.

Condition: The District does not currently have a detailed capital asset listing that shows current year additions and deletions of assets as well as currentyear depreciation and accumulated depreciation by individual asset or asset category.

Cause: The District has not maintained its own capital asset records or successfully engaged an appraisal firm to assist in the preparation of the District'scapital asset records.

Effect: Additions of capital assets in the current year have been placed into construction in progress as there was no listing by individual asset or assetcategory to support an allocation of current year capital expenditures. Estimates for current year depreciation expense are best estimates based off of prioryear schedules and these estimates would be more accurate based on current and detailed capital assets listing.

Recommendation: We recommend that the District develop or engage a vendor to develop a capital assets schedule that tracks capital assets at cost andprovides depreciation expense amounts.

District Response: The District is working with an appraisal company to coordinate a fixed asset valuation and generate an accurate detail listing of capitalassets.

Current Status: See Finding #2012-5: Capital Assets (30000)

71

CENTINELA VALLEY UNION HIGH SCHOOL DISTRICTSUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS, continuedFOR THE YEAR ENDED JUNE 30, 2012

FINDING #2011-2: ACCOUNTS PAYABLE (30000)

Criteria: In accordance with Generally Accepted Accounting Principles (GAAP), the accounts payable balance at year end must reflect liabilities for allgoods and services received by the District that are unpaid as of the balance sheet date.

Condition: The District's accounts payable balance at year end did not reflect liabilities for all goods and services received by the District that were unpaidas of the balance sheet date.

Cause: The accounts payable accrual was missed due to insufficient communication between the building program and the business office regarding workperformed on or shortly before the balance sheet cutoff date.

Effect: The District's accounts payable balance is understated by $958,742 related to construction work that was complete as of June 30,2011.

Perspective: Four (4) of forty-one (41) selections made from a listing of warrants paid out subsequent to June 30, 2011.

Recommendation: The District should increase communications between the building program and the business office with a focus on work performed onor around the balance sheet cutoff date to reduce the likelihood of similar missed accruals.

District Response: In the future, the District will review payments made subsequent to year end for additional accruals. In addition, internal bond reportscontain total contract amounts from the time contracts are approved by the board.

Current Status: Implemented

72


FINDING #2011..3: CASH DISBURSEMENTS (30000)

Criteria: The District should create a purchase order for all purchased items prior to purchase to ensure that proper budget tracking occurs and that properapprovals are obtained.

Condition: Expenditures tested had a purchase order or invoice dated after the invoice date. This causes a potential for budget overages and unauthorizedpurchases.

Cause: An internal control weakness exists with regard to the implementation of purchasing internal controls.

Effect: Funds are not encumbered in the District budgeting process against all expenditures made and proper authorization of purchases and verification ofbudget for such expenditures is being bypassed. The District may not timely receive ordered items and vendor relations may deteriorate in the case of latepayments.

Perspective: Twelve (12) of thirty-six (36) expenditures tested had a purchase order or invoice dated after the invoice date.

Recommendation: We recommend that the District ensure all employees are notified about and adhere to District policies for purchasing goods andservices. Purchase orders should be generated for all purchases, including procurement of construction, maintenance and consulting services.

District Response: The District has issued a communication to all District managers, instructing that purchase orders must be submitted before goods orservices are rendered or delivered.

Current Status: See Finding #2012-4: Cash Disbursements (30000)

73

CENTINELA VALLEY UNION lUGH SCHOOL DISTRICTSUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS, continuedFOR THE YEAR ENDED JUNE 30, 2012

FINDING #20114: CASH RECEIPTS (30000)

Criteria: The District should generate and maintain sufficient documentation for all cash receipts to enable amounts collected to be reconciled with theamount of goods and services transferred in the transaction.

Condition: Cash receipts tested did not have sufficient backup to support cash collected.

Cause: An internal control weakness exists with regard to the collection of cash at the school site level.

Effect: The lack of cash collection supporting documentation increases impairs the ability for site and district office administrators to review cash collectionactivities. In this way, the risk of asset misappropriation is increased.

Perspective: Two (2) of nine (9) cash receipts tested were not supported by documentation to substantiate the amount collected.

Recommendation: We recommend that the District centralize school site cash collection activities in the sites' respective cashier's offices and providetraining to responsible individuals indicating the importance of detail backup to reconcile with amounts collected.

District Response: Tne District has issued a communication to all site administrators, instructing that cash receipts must be accompanied bydocumentation to support amounts collected.


74


FINDING #2011-5: CASH IN BANK (30000)

Criteria: All District assets, including Cash in Banks, should be properly posted to and reflected on the District's General Ledger. Additionally, all Districtbank accounts should be properly reconciled on a regular basis to ensure reporting accuracy.

Condition: During our testing of Cash in Bank, we noted that the District's General fund and Cafeteria fund dearing accounts, containing balances ofapproximately $114,000 and $17,000 at June 30,2011, respectively, were not being properly reconciled or presented as Cash in Bank on the District's GeneralLedger.

Cause: The proper controls were not in place to ensure that all cash accounts are being properly reconciled and posted to the District's General Ledger.

Effect: The Cash in Bank balances for the General Fund and the Cafeteria Fund were understated at June 30, 2011.

Recommendation: We recommend that the District monitor all bank accounts to better ensure accurate financial presentation and assign an employee toreconcile all bank accounts.

District Response: The District has implemented a checklist to monitor and reconcile all District bank accounts on a monthly basis.

Current Status: See Finding 2012-2: Bank Accounts and Reconciliations (30000)

75


FINDING #2011-6: ASSOCIATED STUDENT BODY INTERNAL CONTROLS (30000)

Criteria: In accordance with sound internal control practices, Associated Student Body (ASB) organizations should have appropriate safeguards in place tocontrol receipt and disbursement transactions so as to minimize the potential for loss and misuse of student funds.

Condition:

• Lack of adequate backup on cash receipts found, e.g., ticket reconciHations, receipts, evidence of timely deposit (District-wide), no policy for notingand investigating overages or shortages (Lawndale)

• Expenditures are missing supporting documentation (district-wide), based off of a quote rather than an invoice (Leuzinger), or made using cashinstead of following a reimbursement policy (Lloyde)

• ASS bank accounts are not being reconciled on a regular basis (Lloyde Continuation High School ASB account, School Activity account, AdultEducation Savings account)

Cause: Lack of consistent application of District policies in ASB organizations.

Effect: Due to the lack of reconciliations and supporting receipt and disbursement documentation, it is difficult to determine whether aU ASB funds wereproperly deposited and expended during the 2010-11 fiscal year, thus reducing accountability and creating potential for misappropriation of student funds.

Perspective: Internal control walkthroughs and detail tests of transactions occurred at Lawndale High School, Leuzinger High School and LloydeContinuation High School, consisting of samples of 17 receipts and 15 disbursements at Lawndale, 15 receipts and 15 disbursements at Leuzinger and 4receipts and 3 disbursements at Lloyde.

Recommendation: The District should continue to provide support and regular in-service trainings to District employees involved with ASB organizationsto best ensure the consistent application of District policies.

District Response: The District will work with site staff to implement additional controls to ensure proper accountability of ASB funds.

Current Status: See Finding #2012-1: Associated Student Body (ASB) (30000)

76


FINDING #2011·7: FEDERAL PAYROLL DOCUMENTATION (500001

Federal Program Information:US Department of Education: Passed through California Department of Education (CDE)

• NCLB, Title I, Part A (CFDA 84.010)• IDEA Basic Local Assistance Entitlement, Part B(CFDA 84.027)• ARRA - IDEA Basic Local Assistance Entitlement, Part B (CFDA 84.391)

Criteria: LEA's are required to document their salary and wage charges to all federal programs in accordance with the standards specified in OMB Circular A-87,Attachment B.

Condition: In 2010-11, the District did not provide documentation of employee time and effort by use of Personnel Activity Reports or semi-annual timecertifications for employees whose time was charged to Title I, Part A, IDEA, Part Band ARRA -IDEA, Part B.

Questioned Costs: Total questioned employee salaries and wages charged to NelB, Title I, Part A, IDEA, Part Band ARRA - IDEA, Part B amounted to $145,075,$68,565, and $24,766, respectively.

Context: Semi-annual time certifications were not prepared for 14 NCLB, Title I, Part A employees, and 10 IDEA, Parl 8 employees, and 5 ARRA - IDEA, Part Bemployees, therefore questioned costs represents all salaries and wages for those 29 employees whose time was charged to those programs in the 2010-11 fiscal year.

Cause: Semi-annual time certifications were not completed as there was not a process in place to ensure that all salary and wage charges to federal programs areproperly documented.

Effect: The District is not in full compliance with the federal regulations as they pertain to the operation of the federal programs listed above.

Recommendation: We recommend the District document semi-annual certifications for all employees charged to the NClB, Title I, Part A, IDEA, Part Band ARRA-IDEA, Part B programs, for whom no such documentation was generated in the 2010-11 fiscal year as well as in fiscal years going forward. Per guidance outlinedat OMB Circular A-87, Attachment B, the semi-annual time certifications may be prepared by the employee or supervisory official having first-hand knowledge ofthe work performed by the employee.

District Response: The District implemented improved processes and procedures related to federal Programs to ensure that all time certifications are properlydocumented.


77

CENTINELA VALLEY UNION mGH SCHOOL DISTRICTSUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS, continuedFOR THE YEAR ENDED JUNE 30, 2012

FINDING #2011-8: INDEPENDENT STUDY (40000)

State Funding Source: Revenue limit ADA, independent study program.

Criteria: Section 51747 of the Education Code indicates that attendance credit awarded under Independent Study contracts is determined by the length ofthe contract and the participation of the enrolled student.

Condition: In testing independent study, we found an instance in which the days of attendance credit awarded under the contract did not agree to the daysof attendance earned per review of the contract start and end dates and the teacher's evaluation of work, as required by Education Code Section 51747.

", .Cause: Procedures were not followed to ensure that the correct amount of attendance credit earned under the independent study contract was awarded.

Fiscal Impact: The District should revise its 2010~11 P~2 and Annual attendance reports to add the ADA for the attendance day in question. Since the ADApertaining to this discrepancy amounted to 1 student day of attendance (0.0081 ADA overstated) times the District's base revenue limit of $7,809.58 amountsto a 201 O~11 fiscal impact of $63.26.

Effect: Possible loss of apportionment funding for days of attendance related to defident independent study contracts.

Perspective: One (1) student day out of 1 contract month out of 14 contract months tested.

Recommendation: The District needs to revise its 2010-11 P-2 and Annual attendance reports to exclude the days inappropriately claimed.

District Response: The District is implementing control procedures to ensure that attendance related to independent study contracts is awarded accurately.


78


FINDING #2011-9: PUBLIC HEARING FOR INSTRUCTIONAL MATERIALS (70000)

State Funding Source: NtA.

Criteria: Section 60119(a)(1)(B) of the Education Code indicates that the public hearing at which the governing board shall make a determination through aresolution as to the sufficiency of instructional materials shall take place on or before the end of the eighth week from the first day pupils attend school forthat year.

Condition: In testing instructional materials hearing requirements, we identified that the instructional materials public hearing was held on November 16,2010 which, as the Qistrict's first day of school was held on August 31, 2010 fell ,f>ver ten weeks from the first day pupils attend school for th~ 2010-11 schoolyear, and is out of compliance with the eight week threshold requirement.

Cause: Procedures were not followed to ensure that the hearing was held within the required length of time following the start of the school year.

Questioned Cost: 2010-11 Instructional Materials apportionment funding of $415,037.

Effect: The District is out of compliance with Section 60119(a)(1)(8) of the Education Code.

Perspective: Consideration of the instructional materials public hearing requirement for the 2010-11 school year.

Recommendation: The District needs to implement procedures to ensure compliance with the requirements of the instructional materials hearingrequirement.

District Response: The District is implementing control procedures to ensure that the District is in full compliance with the instructional materials publichearing requirement going forward.


79


FINDING #2011-10: ADMINSTRATION-TO-TEACHER RATIO (40000)

Criteria: Section 41403 of the Education Code indicates a District should be in compliance with the administrator-to-teacher ratio requirement for the yearaudited by determining that the employees were properly classified and the ratio was calculated consistent with Education Code.

Condition: In testing the administrator-to-teacher ratio requirement, auditor noted that the District was out of compliance. The District inaccuratelycalculated the maximum number of administrative employees in Part II, Section B and Part III, Section A & B. Auditor noted that the final rounded excessnumber should have been 1 in determining the penalty to the district. The maximum administrators was 20.97 and the District had net administrators of22.10. District did not calculate the penalty.

Cause: Procedures were not followed to ensure that the form was completed accurately and any excess was properly included in the penalty calculation.

Fiscal Impact: $104,355, or the portion of state revenue in total revenue relative to the value of an average administrator salary at the District.

Effect: The District is out of compliance with Section 41403 of the Education Code.

Perspective: Consideration of the administration-lo-teacher ratio requirement for the 2010-11 school year.

Recommendation: The District needs to implement procedures to ensure compliance with the requirements of the administration-to-teacher ratio.

District Response: The District is implementing control procedures to ensure that the District is in full compliance with the administration-to-teacher ratiorequirement going forward.


80


B‐1

Appendix B: Adopted Budget for Fiscal Year Ended June 30, 2013

Centinela Valley Union HighLos Angeles County

July 1 Budget (Single Adoption)General Fund

Unrestricted and RestrictedExpenditures by Object

19 64352 0000000Form 01

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: fund-a (Rev 04/19/2012) Page 1 Printed: 10/15/2012 8:32 AM

2011-12 Estimated Actuals 2012-13 Budget

Description Resource CodesObjectCodes

Unrestricted(A)

Restricted(B)

Total Fundcol. A + B

(C)Unrestricted

(D)Restricted

(E)

Total Fundcol. D + E

(F)

% DiffColumnC & F

A. REVENUES

1) Revenue Limit Sources 8010-8099 35,950,238.00 3,653,318.00 39,603,556.00 33,270,934.00 3,668,819.00 36,939,753.00 -6.7%

2) Federal Revenue 8100-8299 129,766.00 4,646,336.26 4,776,102.26 129,766.00 3,835,576.00 3,965,342.00 -17.0%

3) Other State Revenue 8300-8599 10,804,927.00 5,051,525.88 15,856,452.88 10,538,417.00 4,836,024.00 15,374,441.00 -3.0%

4) Other Local Revenue 8600-8799 1,361,297.25 398,556.44 1,759,853.69 663,000.00 140,903.00 803,903.00 -54.3%

5) TOTAL, REVENUES 48,246,228.25 13,749,736.58 61,995,964.83 44,602,117.00 12,481,322.00 57,083,439.00 -7.9%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 22,083,757.00 3,431,497.42 25,515,254.42 19,719,930.54 3,522,717.00 23,242,647.54 -8.9%

2) Classified Salaries 2000-2999 6,468,332.75 2,870,135.19 9,338,467.94 6,910,550.62 2,002,024.55 8,912,575.17 -4.6%

3) Employee Benefits 3000-3999 9,217,955.44 1,740,272.38 10,958,227.82 8,101,549.76 1,571,735.95 9,673,285.71 -11.7%

4) Books and Supplies 4000-4999 1,347,257.36 2,032,004.55 3,379,261.91 664,898.00 1,024,362.82 1,689,260.82 -50.0%

5) Services and Other Operating Expenditures 5000-5999 7,721,012.08 5,623,255.87 13,344,267.95 6,790,914.99 4,504,592.04 11,295,507.03 -15.4%

6) Capital Outlay 6000-6999 201,519.06 98,752.69 300,271.75 0.00 0.00 0.00 -100.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 6,373.00 3,242,947.00 3,249,320.00 6,373.00 3,586,722.00 3,593,095.00 10.6%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (1,376,079.68) 1,200,537.53 (175,542.15) (1,204,796.55) 1,038,608.55 (166,188.00) -5.3%

9) TOTAL, EXPENDITURES 45,670,127.01 20,239,402.63 65,909,529.64 40,989,420.36 17,250,762.91 58,240,183.27 -11.6%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 2,576,101.24 (6,489,666.05) (3,913,564.81) 3,612,696.64 (4,769,440.91) (1,156,744.27) -70.4%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

b) Transfers Out 7600-7629 1,302,364.00 0.00 1,302,364.00 316,000.00 0.00 316,000.00 -75.7%

2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

3) Contributions 8980-8999 (6,057,253.73) 6,057,253.73 0.00 (4,769,440.91) 4,769,440.91 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (7,359,617.73) 6,057,253.73 (1,302,364.00) (5,085,440.91) 4,769,440.91 (316,000.00) -75.7%




19 64352 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (4,783,516.49) (432,412.32) (5,215,928.81) (1,472,744.27) 0.00 (1,472,744.27) -71.8%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 8,326,927.35 432,412.32 8,759,339.67 3,543,410.86 0.00 3,543,410.86 -59.5%

b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 8,326,927.35 432,412.32 8,759,339.67 3,543,410.86 0.00 3,543,410.86 -59.5%

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

e) Adjusted Beginning Balance (F1c + F1d) 8,326,927.35 432,412.32 8,759,339.67 3,543,410.86 0.00 3,543,410.86 -59.5%

2) Ending Balance, June 30 (E + F1e) 3,543,410.86 0.00 3,543,410.86 2,070,666.59 0.00 2,070,666.59 -41.6%

Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 30,000.00 0.00 30,000.00 30,000.00 0.00 30,000.00 0.0%

Stores 9712 200,000.00 0.00 200,000.00 200,000.00 0.00 200,000.00 0.0%

Prepaid Expenditures 9713 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

Other Commitments 9760 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

d) Assigned

Other Assignments 9780 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

e) Unassigned/unappropriated

Reserve for Economic Uncertainties 9789 2,016,357.00 0.00 2,016,357.00 1,756,685.00 0.00 1,756,685.00 -12.9%

Unassigned/Unappropriated Amount 9790 1,297,053.86 0.00 1,297,053.86 83,981.59 0.00 83,981.59 -93.5%




19 64352 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

G. ASSETS

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

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

b) in Banks 9120 0.00 0.00 0.00

c) in Revolving Fund 9130 0.00 0.00 0.00

d) with Fiscal Agent 9135 0.00 0.00 0.00

e) collections awaiting deposit 9140 0.00 0.00 0.00

2) Investments 9150 0.00 0.00 0.00

3) Accounts Receivable 9200 0.00 0.00 0.00

4) Due from Grantor Government 9290 0.00 0.00 0.00

5) Due from Other Funds 9310 0.00 0.00 0.00

6) Stores 9320 0.00 0.00 0.00

7) Prepaid Expenditures 9330 0.00 0.00 0.00

8) Other Current Assets 9340 0.00 0.00 0.00

9) Fixed Assets 9400

10) TOTAL, ASSETS 0.00 0.00 0.00

H. LIABILITIES

1) Accounts Payable 9500 0.00 0.00 0.00

2) Due to Grantor Governments 9590 0.00 0.00 0.00

3) Due to Other Funds 9610 0.00 0.00 0.00

4) Current Loans 9640 0.00 0.00 0.00

5) Deferred Revenue 9650 0.00 0.00 0.00

6) Long-Term Liabilities 9660

7) TOTAL, LIABILITIES 0.00 0.00 0.00

I. FUND EQUITY

Ending Fund Balance, June 30 (G10 - H7) 0.00 0.00 0.00




19 64352 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

REVENUE LIMIT SOURCES Principal Apportionment State Aid - Current Year 8011 25,054,568.00 0.00 25,054,568.00 22,807,587.00 0.00 22,807,587.00 -9.0%

Charter Schools General Purpose Entitlement - State Aid 8015 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

State Aid - Prior Years 8019 700,000.00 0.00 700,000.00 300,000.00 0.00 300,000.00 -57.1%

Tax Relief Subventions Homeowners' Exemptions 8021 114,866.00 0.00 114,866.00 114,866.00 0.00 114,866.00 0.0%

Timber Yield Tax 8022 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Other Subventions/In-Lieu Taxes 8029 42.00 0.00 42.00 42.00 0.00 42.00 0.0%

County & District Taxes Secured Roll Taxes 8041 11,973,486.00 0.00 11,973,486.00 11,973,486.00 0.00 11,973,486.00 0.0%

Unsecured Roll Taxes 8042 568,991.00 0.00 568,991.00 568,991.00 0.00 568,991.00 0.0%

Prior Years' Taxes 8043 1,021,689.00 0.00 1,021,689.00 1,021,689.00 0.00 1,021,689.00 0.0%

Supplemental Taxes 8044 77,898.00 0.00 77,898.00 77,898.00 0.00 77,898.00 0.0%

Education Revenue Augmentation Fund (ERAF) 8045 (38,809.00) 0.00 (38,809.00) (38,809.00) 0.00 (38,809.00) 0.0%

Community Redevelopment Funds (SB 617/699/1992) 8047 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Penalties and Interest from Delinquent Taxes 8048 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Miscellaneous Funds (EC 41604) Royalties and Bonuses 8081 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

Less: Non-Revenue Limit (50%) Adjustment 8089 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Subtotal, Revenue Limit Sources 39,472,731.00 0.00 39,472,731.00 36,825,750.00 0.00 36,825,750.00 -6.7% Revenue Limit Transfers

Unrestricted Revenue Limit Transfers - Current Year 0000 8091 (3,653,318.00) (3,653,318.00) (3,668,819.00) (3,668,819.00) 0.4%

Continuation Education ADA Transfer 2200 8091 0.00 0.00 0.00 0.00 0.0%

Community Day Schools Transfer 2430 8091 0.00 0.00 0.00 0.00 0.0%

Special Education ADA Transfer 6500 8091 3,653,318.00 3,653,318.00 3,668,819.00 3,668,819.00 0.4%

All Other Revenue Limit




19 64352 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

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

PERS Reduction Transfer 8092 130,825.00 0.00 130,825.00 114,003.00 0.00 114,003.00 -12.9%

Transfers to Charter Schools in Lieu of Property Taxes 8096 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Property Taxes Transfers 8097 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

TOTAL, REVENUE LIMIT SOURCES 35,950,238.00 3,653,318.00 39,603,556.00 33,270,934.00 3,668,819.00 36,939,753.00 -6.7%

FEDERAL REVENUE

Maintenance and Operations 8110 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Special Education Entitlement 8181 0.00 1,201,718.00 1,201,718.00 0.00 983,634.00 983,634.00 -18.1%

Special Education Discretionary Grants 8182 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Child Nutrition Programs 8220 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Forest Reserve Funds 8260 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Flood Control Funds 8270 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

NCLB/IASA

3000-3009, 3011-3024, 3026-3299,4000-4034, 4036-4139, 4202, 4204-

4215, 5510 8290 113,380.22 113,380.22 0.00 0.00 -100.0%

NCLB: Title I, Part A, Basic Grants Low- Income and Neglected 3010 8290 2,256,250.89 2,256,250.89 1,866,954.00 1,866,954.00 -17.3%

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

NCLB: Title II, Part A, Teacher Quality 4035 8290 274,211.31 274,211.31 260,935.00 260,935.00 -4.8%

NCLB: Title III, Immigrant Education Program 4201 8290 0.00 0.00 0.00 0.00 0.0%




19 64352 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

NCLB: Title III, Limited English Proficient (LEP) Student Program 4203 8290 252,784.84 252,784.84 176,062.00 176,062.00 -30.4%

NCLB: Title V, Part B, Public Charter Schools Grant Program (PCSGP) 4610 8290 0.00 0.00 0.00 0.00 0.0%

Vocational and Applied Technology Education 3500-3699 8290 237,079.00 237,079.00 237,079.00 237,079.00 0.0%

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

Other Federal Revenue All Other 8290 129,766.00 310,912.00 440,678.00 129,766.00 310,912.00 440,678.00 0.0%

TOTAL, FEDERAL REVENUE 129,766.00 4,646,336.26 4,776,102.26 129,766.00 3,835,576.00 3,965,342.00 -17.0%

OTHER STATE REVENUE

Other State Apportionments

Community Day School Additional Funding Current Year 2430 8311 0.00 0.00 0.00 0.00 0.0%

Prior Years 2430 8319 0.00 0.00 0.00 0.00 0.0%

ROC/P Entitlement Current Year 6355-6360 8311 0.00 0.00 0.00 0.00 0.0%

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

Special Education Master Plan Current Year 6500 8311 2,122,300.00 2,122,300.00 2,122,300.00 2,122,300.00 0.0%

Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.0%

Home-to-School Transportation 7230 8311 0.00 0.00 0.00 0.00 0.0%

Economic Impact Aid 7090-7091 8311 991,957.00 991,957.00 991,957.00 991,957.00 0.0%

Spec. Ed. Transportation 7240 8311 540,462.00 540,462.00 540,462.00 540,462.00 0.0%

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

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

Year Round School Incentive 8425 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Class Size Reduction, K-3 8434 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Child Nutrition Programs 8520 0.00 59,933.00 59,933.00 0.00 0.00 0.00 -100.0%

Mandated Costs Reimbursements 8550 187,677.00 0.00 187,677.00 0.00 0.00 0.00 -100.0%

Lottery - Unrestricted and Instructional Materials 8560 985,369.00 106,351.70 1,091,720.70 985,369.00 195,393.00 1,180,762.00 8.2%

Tax Relief Subventions Restricted Levies - Other

Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 0.00 0.00 0.0%




19 64352 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

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

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

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

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

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

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

Healthy Start 6240 8590 0.00 0.00 0.00 0.00 0.0%

Class Size Reduction Facilities 6200 8590 0.00 0.00 0.00 0.00 0.0%

School Community Violence Prevention Grant 7391 8590 0.00 0.00 0.00 0.00 0.0%

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

All Other State Revenue All Other 8590 9,631,881.00 1,230,522.18 10,862,403.18 9,553,048.00 985,912.00 10,538,960.00 -3.0%

TOTAL, OTHER STATE REVENUE 10,804,927.00 5,051,525.88 15,856,452.88 10,538,417.00 4,836,024.00 15,374,441.00 -3.0%




19 64352 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes

Other Restricted Levies Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

Other 8622 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Community Redevelopment Funds Not Subject to RL Deduction 8625 4,872.00 0.00 4,872.00 0.00 0.00 0.00 -100.0%

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

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

Sale of Publications 8632 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Food Service Sales 8634 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Leases and Rentals 8650 195,000.00 0.00 195,000.00 335,000.00 0.00 335,000.00 71.8%

Interest 8660 100,000.00 0.00 100,000.00 100,000.00 0.00 100,000.00 0.0%

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

Fees and Contracts Adult Education Fees 8671 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

Transportation Services 7230, 7240 8677 0.00 0.00 0.00 0.00 0.0%

Interagency Services All Other 8677 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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




19 64352 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

Other Local Revenue Plus: Misc Funds Non-Revenue Limit (50%) Adjustment 8691 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

All Other Local Revenue 8699 1,061,425.25 331,338.44 1,392,763.69 228,000.00 73,685.00 301,685.00 -78.3%

Tuition 8710 0.00 12,000.00 12,000.00 0.00 12,000.00 12,000.00 0.0%

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

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

From County Offices 6500 8792 55,218.00 55,218.00 55,218.00 55,218.00 0.0%

From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.0%

ROC/P Transfers From Districts or Charter Schools 6360 8791 0.00 0.00 0.00 0.00 0.0%

From County Offices 6360 8792 0.00 0.00 0.00 0.00 0.0%

From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.0%

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

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

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

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

TOTAL, OTHER LOCAL REVENUE 1,361,297.25 398,556.44 1,759,853.69 663,000.00 140,903.00 803,903.00 -54.3%

TOTAL, REVENUES 48,246,228.25 13,749,736.58 61,995,964.83 44,602,117.00 12,481,322.00 57,083,439.00 -7.9%




19 64352 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

CERTIFICATED SALARIES

Certificated Teachers' Salaries 1100 17,170,838.00 2,834,062.46 20,004,900.46 15,763,649.54 2,971,187.00 18,734,836.54 -6.3%

Certificated Pupil Support Salaries 1200 1,933,352.00 178,091.00 2,111,443.00 1,597,222.00 87,558.00 1,684,780.00 -20.2%

Certificated Supervisors' and Administrators' Salaries 1300 2,944,544.00 419,343.96 3,363,887.96 2,352,961.00 463,972.00 2,816,933.00 -16.3%

Other Certificated Salaries 1900 35,023.00 0.00 35,023.00 6,098.00 0.00 6,098.00 -82.6%

TOTAL, CERTIFICATED SALARIES 22,083,757.00 3,431,497.42 25,515,254.42 19,719,930.54 3,522,717.00 23,242,647.54 -8.9%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 0.00 718,450.05 718,450.05 0.00 666,267.00 666,267.00 -7.3%

Classified Support Salaries 2200 2,117,033.00 1,069,808.69 3,186,841.69 2,495,706.00 659,010.00 3,154,716.00 -1.0%

Classified Supervisors' and Administrators' Salaries 2300 1,251,251.00 137,695.00 1,388,946.00 1,182,569.50 151,085.50 1,333,655.00 -4.0%

Clerical, Technical and Office Salaries 2400 2,480,331.00 844,341.78 3,324,672.78 2,731,598.12 430,662.05 3,162,260.17 -4.9%

Other Classified Salaries 2900 619,717.75 99,839.67 719,557.42 500,677.00 95,000.00 595,677.00 -17.2%

TOTAL, CLASSIFIED SALARIES 6,468,332.75 2,870,135.19 9,338,467.94 6,910,550.62 2,002,024.55 8,912,575.17 -4.6%

EMPLOYEE BENEFITS

STRS 3101-3102 1,756,103.26 269,955.61 2,026,058.87 1,717,308.42 302,453.12 2,019,761.54 -0.3%

PERS 3201-3202 726,243.00 270,155.40 996,398.40 763,541.22 270,270.72 1,033,811.94 3.8%

OASDI/Medicare/Alternative 3301-3302 842,001.00 254,706.82 1,096,707.82 886,981.70 251,270.57 1,138,252.27 3.8%

Health and Welfare Benefits 3401-3402 2,394,554.00 608,014.24 3,002,568.24 2,254,080.00 486,718.00 2,740,798.00 -8.7%

Unemployment Insurance 3501-3502 463,651.69 103,042.41 566,694.10 284,739.16 72,655.04 357,394.20 -36.9%

Workers' Compensation 3601-3602 850,439.05 180,754.65 1,031,193.70 810,480.74 159,828.80 970,309.54 -5.9%

OPEB, Allocated 3701-3702 1,679,093.00 0.00 1,679,093.00 1,250,000.00 0.00 1,250,000.00 -25.6%

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

PERS Reduction 3801-3802 43,112.44 42,926.56 86,039.00 83,218.52 28,539.70 111,758.22 29.9%

Other Employee Benefits 3901-3902 462,758.00 10,716.69 473,474.69 51,200.00 0.00 51,200.00 -89.2%

TOTAL, EMPLOYEE BENEFITS 9,217,955.44 1,740,272.38 10,958,227.82 8,101,549.76 1,571,735.95 9,673,285.71 -11.7%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 358,097.00 412,268.42 770,365.42 0.00 50,852.30 50,852.30 -93.4%

Books and Other Reference Materials 4200 22,241.00 12,935.00 35,176.00 16,100.00 41,069.01 57,169.01 62.5%




19 64352 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

Materials and Supplies 4300 876,028.52 999,720.94 1,875,749.46 612,548.00 818,387.55 1,430,935.55 -23.7%

Noncapitalized Equipment 4400 90,890.84 607,080.19 697,971.03 36,250.00 114,053.96 150,303.96 -78.5%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 1,347,257.36 2,032,004.55 3,379,261.91 664,898.00 1,024,362.82 1,689,260.82 -50.0%

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services 5100 0.00 2,640,696.95 2,640,696.95 0.00 2,544,990.93 2,544,990.93 -3.6%

Travel and Conferences 5200 356,205.94 370,514.94 726,720.88 314,514.99 196,957.68 511,472.67 -29.6%

Dues and Memberships 5300 68,845.00 2,920.00 71,765.00 73,825.00 2,512.00 76,337.00 6.4%

Insurance 5400 - 5450 690,806.00 0.00 690,806.00 650,000.00 0.00 650,000.00 -5.9%

Operations and Housekeeping Services 5500 970,119.00 0.00 970,119.00 1,016,679.00 0.00 1,016,679.00 4.8%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 726,438.50 165,054.55 891,493.05 554,205.00 43,540.14 597,745.14 -33.0%

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

Transfers of Direct Costs - Interfund 5750 1,089.00 0.00 1,089.00 3,916.00 173.00 4,089.00 275.5%

Professional/Consulting Services and Operating Expenditures 5800 4,662,314.64 2,435,089.98 7,097,404.62 3,974,355.00 1,707,470.29 5,681,825.29 -19.9%

Communications 5900 245,194.00 8,979.45 254,173.45 203,420.00 8,948.00 212,368.00 -16.4%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 7,721,012.08 5,623,255.87 13,344,267.95 6,790,914.99 4,504,592.04 11,295,507.03 -15.4%




19 64352 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Buildings and Improvements of Buildings 6200 4,500.00 68,896.64 73,396.64 0.00 0.00 0.00 -100.0%

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

Equipment 6400 197,019.06 29,856.05 226,875.11 0.00 0.00 0.00 -100.0%

Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 201,519.06 98,752.69 300,271.75 0.00 0.00 0.00 -100.0%

OTHER OUTGO (excluding Transfers of Indirect Costs)

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

State Special Schools 7130 6,373.00 0.00 6,373.00 6,373.00 0.00 6,373.00 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 0.00 0.0%

Payments to County Offices 7142 0.00 3,242,947.00 3,242,947.00 0.00 3,586,722.00 3,586,722.00 10.6%

Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Special Education SELPA Transfers of Apportionments To Districts or Charter Schools 6500 7221 0.00 0.00 0.00 0.00 0.0%

To County Offices 6500 7222 0.00 0.00 0.00 0.00 0.0%

To JPAs 6500 7223 0.00 0.00 0.00 0.00 0.0%

ROC/P Transfers of Apportionments To Districts or Charter Schools 6360 7221 0.00 0.00 0.00 0.00 0.0%

To County Offices 6360 7222 0.00 0.00 0.00 0.00 0.0%

To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.0%

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

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




19 64352 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

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

Debt Service Debt Service - Interest 7438 0.00 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 0.00 0.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 6,373.00 3,242,947.00 3,249,320.00 6,373.00 3,586,722.00 3,593,095.00 10.6%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs 7310 (1,200,537.53) 1,200,537.53 0.00 (1,038,608.55) 1,038,608.55 0.00 0.0%

Transfers of Indirect Costs - Interfund 7350 (175,542.15) 0.00 (175,542.15) (166,188.00) 0.00 (166,188.00) -5.3%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (1,376,079.68) 1,200,537.53 (175,542.15) (1,204,796.55) 1,038,608.55 (166,188.00) -5.3%

TOTAL, EXPENDITURES 45,670,127.01 20,239,402.63 65,909,529.64 40,989,420.36 17,250,762.91 58,240,183.27 -11.6%




19 64352 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

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

From: Bond Interest and Redemption Fund 8914 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

INTERFUND TRANSFERS OUT

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

To: Special Reserve Fund 7612 0.00 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 0.00 0.0%

To: Deferred Maintenance Fund 7615 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

To: Cafeteria Fund 7616 502,364.00 0.00 502,364.00 0.00 0.00 0.00 -100.0%

Other Authorized Interfund Transfers Out 7619 800,000.00 0.00 800,000.00 316,000.00 0.00 316,000.00 -60.5%

(b) TOTAL, INTERFUND TRANSFERS OUT 1,302,364.00 0.00 1,302,364.00 316,000.00 0.00 316,000.00 -75.7%

OTHER SOURCES/USES

SOURCES State Apportionments Emergency Apportionments 8931 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Proceeds

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

Other Sources

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

Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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




19 64352 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

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

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

USES

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

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

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

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 (6,057,253.73) 6,057,253.73 0.00 (4,769,440.91) 4,769,440.91 0.00 0.0%

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

Transfers of Restricted Balances 8997 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

(e) TOTAL, CONTRIBUTIONS (6,057,253.73) 6,057,253.73 0.00 (4,769,440.91) 4,769,440.91 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (7,359,617.73) 6,057,253.73 (1,302,364.00) (5,085,440.91) 4,769,440.91 (316,000.00) -75.7%



Unrestricted and RestrictedExpenditures by Function

19 64352 0000000Form 01



Description Function CodesObjectCodes

Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

A. REVENUES

1) Revenue Limit Sources 8010-8099 35,950,238.00 3,653,318.00 39,603,556.00 33,270,934.00 3,668,819.00 36,939,753.00 -6.7%

2) Federal Revenue 8100-8299 129,766.00 4,646,336.26 4,776,102.26 129,766.00 3,835,576.00 3,965,342.00 -17.0%

3) Other State Revenue 8300-8599 10,804,927.00 5,051,525.88 15,856,452.88 10,538,417.00 4,836,024.00 15,374,441.00 -3.0%

4) Other Local Revenue 8600-8799 1,361,297.25 398,556.44 1,759,853.69 663,000.00 140,903.00 803,903.00 -54.3%

5) TOTAL, REVENUES 48,246,228.25 13,749,736.58 61,995,964.83 44,602,117.00 12,481,322.00 57,083,439.00 -7.9%

B. EXPENDITURES (Objects 1000-7999)

1) Instruction 1000-1999 24,708,391.44 9,859,266.45 34,567,657.89 21,371,172.63 8,329,808.86 29,700,981.49 -14.1%

2) Instruction - Related Services 2000-2999 5,306,863.09 2,196,957.33 7,503,820.42 4,551,936.15 1,450,565.57 6,002,501.72 -20.0%

3) Pupil Services 3000-3999 3,323,780.00 1,801,390.18 5,125,170.18 3,004,442.86 1,690,276.15 4,694,719.01 -8.4%

4) Ancillary Services 4000-4999 54,278.00 0.00 54,278.00 32,902.00 0.00 32,902.00 -39.4%

5) Community Services 5000-5999 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

6) Enterprise 6000-6999 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

7) General Administration 7000-7999 6,723,461.48 1,200,537.53 7,923,999.01 6,191,999.84 1,038,608.55 7,230,608.39 -8.8%

8) Plant Services 8000-8999 5,465,980.00 1,938,304.14 7,404,284.14 5,630,593.88 1,154,781.78 6,785,375.66 -8.4%

9) Other Outgo 9000-9999Except

7600-7699 87,373.00 3,242,947.00 3,330,320.00 206,373.00 3,586,722.00 3,793,095.00 13.9%

10) TOTAL, EXPENDITURES 45,670,127.01 20,239,402.63 65,909,529.64 40,989,420.36 17,250,762.91 58,240,183.27 -11.6%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 2,576,101.24 (6,489,666.05) (3,913,564.81) 3,612,696.64 (4,769,440.91) (1,156,744.27) -70.4%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

b) Transfers Out 7600-7629 1,302,364.00 0.00 1,302,364.00 316,000.00 0.00 316,000.00 -75.7%

2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

3) Contributions 8980-8999 (6,057,253.73) 6,057,253.73 0.00 (4,769,440.91) 4,769,440.91 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (7,359,617.73) 6,057,253.73 (1,302,364.00) (5,085,440.91) 4,769,440.91 (316,000.00) -75.7%



Unrestricted and RestrictedExpenditures by Function

19 64352 0000000Form 01



Description Function CodesObjectCodes

Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (4,783,516.49) (432,412.32) (5,215,928.81) (1,472,744.27) 0.00 (1,472,744.27) -71.8%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 8,326,927.35 432,412.32 8,759,339.67 3,543,410.86 0.00 3,543,410.86 -59.5%

b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 8,326,927.35 432,412.32 8,759,339.67 3,543,410.86 0.00 3,543,410.86 -59.5%

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

e) Adjusted Beginning Balance (F1c + F1d) 8,326,927.35 432,412.32 8,759,339.67 3,543,410.86 0.00 3,543,410.86 -59.5%

2) Ending Balance, June 30 (E + F1e) 3,543,410.86 0.00 3,543,410.86 2,070,666.59 0.00 2,070,666.59 -41.6%

Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 30,000.00 0.00 30,000.00 30,000.00 0.00 30,000.00 0.0%

Stores 9712 200,000.00 0.00 200,000.00 200,000.00 0.00 200,000.00 0.0%

Prepaid Expenditures 9713 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

Other Commitments (by Resource/Object) 9760 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

d) Assigned

Other Assignments (by Resource/Object) 9780 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

e) Unassigned/unappropriated

Reserve for Economic Uncertainties 9789 2,016,357.00 0.00 2,016,357.00 1,756,685.00 0.00 1,756,685.00 -12.9%

Unassigned/Unappropriated Amount 9790 1,297,053.86 0.00 1,297,053.86 83,981.59 0.00 83,981.59 -93.5%



Exhibit: Restricted Balance Detail19 64352 0000000

Form 01


2011-12 2012-13Resource Description Estimated Actuals Budget

Total, Restricted Balance 0.00 0.00


July 1 Budget (Single Adoption)Adult Education Fund

Expenditures by Object19 64352 0000000

Form 11

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: fund-b (Rev 03/16/2012) Page 1 Printed: 10/15/2012 8:32 AM

Description Resource Codes Object Codes2011-12

Estimated Actuals2012-13Budget

PercentDifference

A. REVENUES

1) Revenue Limit Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 490,269.00 357,809.00 -27.0%

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

4) Other Local Revenue 8600-8799 100,000.00 5,000.00 -95.0%

5) TOTAL, REVENUES 590,269.00 362,809.00 -38.5%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 1,013,344.00 250,506.00 -75.3%

2) Classified Salaries 2000-2999 442,146.00 16,000.00 -96.4%

3) Employee Benefits 3000-3999 405,941.00 58,335.00 -85.6%

4) Books and Supplies 4000-4999 94,872.88 185,582.00 95.6%

5) Services and Other Operating Expenditures 5000-5999 302,194.00 88,241.00 -70.8%

6) Capital Outlay 6000-6999 0.00 0.00 0.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.0%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 2,229.01 2,336.00 4.8%

9) TOTAL, EXPENDITURES 2,260,726.89 601,000.00 -73.4%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (1,670,457.89) (238,191.00) -85.7%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 800,000.00 316,000.00 -60.5%

b) Transfers Out 7600-7629 0.00 0.00 0.0%

2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 800,000.00 316,000.00 -60.5%




Form 11




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (870,457.89) 77,809.00 -108.9%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 915,853.36 45,395.47 -95.0%

b) Audit Adjustments 9793 0.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 915,853.36 45,395.47 -95.0%

d) Other Restatements 9795 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 915,853.36 45,395.47 -95.0%

2) Ending Balance, June 30 (E + F1e) 45,395.47 123,204.47 171.4% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Expenditures 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%

c) Committed Stabilization Arrangements 9750 0.00 0.00 0.0%

Other Commitments 9760 45,395.47 0.00 -100.0%

d) Assigned Other Assignments 9780 0.00 123,204.47 New

e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.0%

Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%




Form 11




PercentDifference

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

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

b) in Banks 9120 0.00

c) in Revolving Fund 9130 0.00

d) with Fiscal Agent 9135 0.00

e) collections awaiting deposit 9140 0.00

2) Investments 9150 0.00

3) Accounts Receivable 9200 0.00

4) Due from Grantor Government 9290 0.00

5) Due from Other Funds 9310 0.00

6) Stores 9320 0.00

7) Prepaid Expenditures 9330 0.00

8) Other Current Assets 9340 0.00

9) Fixed Assets 9400 0.00

10) TOTAL, ASSETS 0.00

H. LIABILITIES

1) Accounts Payable 9500 0.00

2) Due to Grantor Governments 9590 0.00

3) Due to Other Funds 9610 0.00

4) Current Loans 9640

5) Deferred Revenue 9650 0.00


7) TOTAL, LIABILITIES 0.00

I. FUND EQUITY

Ending Fund Balance, June 30 (G10 - H7) 0.00




Form 11




PercentDifference

FEDERAL REVENUE

Interagency Contracts Between LEAs 8285 0.00 0.00 0.0%

NCLB / IASA 3000-3299, 4000-4139,4201-4215, 4610, 5510 8290 0.00 0.00 0.0%

Vocational and Applied Technology Education 3500-3699 8290 49,057.00 49,057.00 0.0%

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

Other Federal Revenue All Other 8290 441,212.00 308,752.00 -30.0%

TOTAL, FEDERAL REVENUE 490,269.00 357,809.00 -27.0%

OTHER STATE REVENUE

Other State Apportionments

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

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

All Other State Revenue 8590 0.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 0.00 0.00 0.0%




Form 11




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue

Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.0%

Leases and Rentals 8650 0.00 0.00 0.0%

Interest 8660 0.00 0.00 0.0%

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

Fees and Contracts Adult Education Fees 8671 0.00 0.00 0.0%

Interagency Services 8677 0.00 0.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 100,000.00 5,000.00 -95.0%

Tuition 8710 0.00 0.00 0.0%

TOTAL, OTHER LOCAL REVENUE 100,000.00 5,000.00 -95.0%

TOTAL, REVENUES 590,269.00 362,809.00 -38.5%




Form 11




PercentDifference


Certificated Teachers' Salaries 1100 791,678.00 132,109.00 -83.3%

Certificated Pupil Support Salaries 1200 51,666.00 0.00 -100.0%

Certificated Supervisors' and Administrators' Salaries 1300 170,000.00 118,397.00 -30.4%

Other Certificated Salaries 1900 0.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 1,013,344.00 250,506.00 -75.3%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 49,019.00 0.00 -100.0%

Classified Support Salaries 2200 75,900.00 16,000.00 -78.9%

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

Clerical, Technical and Office Salaries 2400 315,227.00 0.00 -100.0%

Other Classified Salaries 2900 2,000.00 0.00 -100.0%

TOTAL, CLASSIFIED SALARIES 442,146.00 16,000.00 -96.4%

EMPLOYEE BENEFITS

STRS 3101-3102 87,630.00 20,668.00 -76.4%

PERS 3201-3202 53,966.00 1,890.00 -96.5%

OASDI/Medicare/Alternative 3301-3302 55,119.00 5,735.00 -89.6%

Health and Welfare Benefits 3401-3402 123,210.00 17,686.00 -85.6%

Unemployment Insurance 3501-3502 24,743.00 4,077.00 -83.5%

Workers' Compensation 3601-3602 47,789.00 8,085.00 -83.1%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%

OPEB, Active Employees 3751-3752 0.00 0.00 0.0%

PERS Reduction 3801-3802 11,234.00 194.00 -98.3%

Other Employee Benefits 3901-3902 2,250.00 0.00 -100.0%

TOTAL, EMPLOYEE BENEFITS 405,941.00 58,335.00 -85.6%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.0%

Books and Other Reference Materials 4200 6,000.00 2,000.00 -66.7%

Materials and Supplies 4300 77,876.88 181,582.00 133.2%

Noncapitalized Equipment 4400 10,996.00 2,000.00 -81.8%

TOTAL, BOOKS AND SUPPLIES 94,872.88 185,582.00 95.6%




Form 11




PercentDifference


Subagreements for Services 5100 0.00 0.00 0.0%

Travel and Conferences 5200 8,555.00 7,932.00 -7.3%

Dues and Memberships 5300 5,038.00 2,000.00 -60.3%

Insurance 5400-5450 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 48,850.00 51,800.00 6.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 59,242.00 3,000.00 -94.9%

Transfers of Direct Costs 5710 0.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.0%

Professional/Consulting Services and Operating Expenditures 5800 160,706.00 17,393.00 -89.2%

Communications 5900 19,803.00 6,116.00 -69.1%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 302,194.00 88,241.00 -70.8%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%

Land Improvements 6170 0.00 0.00 0.0%

Buildings and Improvements of Buildings 6200 0.00 0.00 0.0%

Equipment 6400 0.00 0.00 0.0%

Equipment Replacement 6500 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 0.00 0.00 0.0%


Tuition

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

Payments to County Offices 7142 0.00 0.00 0.0%

Payments to JPAs 7143 0.00 0.00 0.0%

Debt Service

Debt Service - Interest 7438 0.00 0.00 0.0%

Other Debt Service - Principal 7439 0.00 0.00 0.0%

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




Form 11




PercentDifference


Transfers of Indirect Costs - Interfund 7350 2,229.01 2,336.00 4.8%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 2,229.01 2,336.00 4.8%

TOTAL, EXPENDITURES 2,260,726.89 601,000.00 -73.4%




Form 11




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 800,000.00 316,000.00 -60.5%

(a) TOTAL, INTERFUND TRANSFERS IN 800,000.00 316,000.00 -60.5%


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

Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.0%

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

OTHER SOURCES/USES

SOURCES

Other Sources

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

Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971 0.00 0.00 0.0%

Proceeds from Capital Leases 8972 0.00 0.00 0.0%

All Other Financing Sources 8979 0.00 0.00 0.0%

(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES

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

All Other Financing Uses 7699 0.00 0.00 0.0%

(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 0.00 0.00 0.0%

Contributions from Restricted Revenues 8990 0.00 0.00 0.0%

Transfers of Restricted Balances 8997 0.00 0.00 0.0%

(e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 800,000.00 316,000.00 -60.5%



Expenditures by Function19 64352 0000000

Form 11


Description Function Codes Object Codes2011-12


PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 490,269.00 357,809.00 -27.0%



5) TOTAL, REVENUES 590,269.00 362,809.00 -38.5%


1) Instruction 1000-1999 1,291,746.99 370,220.00 -71.3%

2) Instruction - Related Services 2000-2999 736,779.89 151,979.00 -79.4%

3) Pupil Services 3000-3999 65,659.00 96.00 -99.9%

4) Ancillary Services 4000-4999 0.00 0.00 0.0%

5) Community Services 5000-5999 0.00 0.00 0.0%

6) Enterprise 6000-6999 0.00 0.00 0.0%

7) General Administration 7000-7999 2,229.01 2,336.00 4.8%

8) Plant Services 8000-8999 164,312.00 76,369.00 -53.5%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENDITURES 2,260,726.89 601,000.00 -73.4%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (1,670,457.89) (238,191.00) -85.7%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 800,000.00 316,000.00 -60.5%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 800,000.00 316,000.00 -60.5%




Form 11




PercentDifference


F. FUND BALANCE, RESERVES 1) Beginning Fund Balance

a) As of July 1 - Unaudited 9791 915,853.36 45,395.47 -95.0%





2) Ending Balance, June 30 (E + F1e) 45,395.47 123,204.47 171.4%

Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%


Other Commitments (by Resource/Object) 9760 45,395.47 0.00 -100.0%

d) Assigned Other Assignments (by Resource/Object) 9780 0.00 123,204.47 New






Form 11





July 1 Budget (Single Adoption)Cafeteria Special Revenue Fund


Form 13




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 3,307,777.50 3,110,269.00 -6.0%

3) Other State Revenue 8300-8599 264,726.00 264,726.00 0.0%


5) TOTAL, REVENUES 3,784,003.50 3,581,495.00 -5.4%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 0.00 0.0%

2) Classified Salaries 2000-2999 1,460,107.00 1,445,292.00 -1.0%

3) Employee Benefits 3000-3999 483,366.00 443,047.08 -8.3%

4) Books and Supplies 4000-4999 1,451,698.92 1,348,526.00 -7.1%

5) Services and Other Operating Expenditures 5000-5999 204,518.44 154,201.00 -24.6%

6) Capital Outlay 6000-6999 11,000.00 11,000.00 0.0%


8) Other Outgo - Transfers of Indirect Costs 7300-7399 173,313.14 163,852.00 -5.5%

9) TOTAL, EXPENDITURES 3,784,003.50 3,565,918.08 -5.8%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 15,576.92 New

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 502,364.00 0.00 -100.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 502,364.00 0.00 -100.0%




Form 13




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 502,364.00 15,576.92 -96.9%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 197,508.50 699,872.50 254.4%


c) As of July 1 - Audited (F1a + F1b) 197,508.50 699,872.50 254.4%


e) Adjusted Beginning Balance (F1c + F1d) 197,508.50 699,872.50 254.4%


Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 699,872.50 715,449.42 2.2%


Other Commitments 9760 0.00 0.00 0.0%

d) Assigned Other Assignments 9780 0.00 0.00 0.0%






Form 13




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00





H. LIABILITIES








I. FUND EQUITY





Form 13




PercentDifference

REVENUE LIMIT SOURCES

Revenue Limit Transfers

Unrestricted Revenue Limit Transfers - Current Year 0000 8091 0.00 0.00 0.0%

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

Revenue Limit Transfers - Prior Years 8099 0.00 0.00 0.0%

TOTAL, REVENUE LIMIT SOURCES 0.00 0.00 0.0%

FEDERAL REVENUE

Child Nutrition Programs 8220 3,307,777.50 3,110,269.00 -6.0%

Other Federal Revenue 8290 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 3,307,777.50 3,110,269.00 -6.0%

OTHER STATE REVENUE

Child Nutrition Programs 8520 264,726.00 264,726.00 0.0%


TOTAL, OTHER STATE REVENUE 264,726.00 264,726.00 0.0%

OTHER LOCAL REVENUE

Other Local Revenue


Food Service Sales 8634 206,500.00 206,500.00 0.0%


Interest 8660 5,000.00 0.00 -100.0%


Fees and Contracts

Interagency Services 8677 0.00 0.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 0.00 0.00 0.0%

TOTAL, OTHER LOCAL REVENUE 211,500.00 206,500.00 -2.4%

TOTAL, REVENUES 3,784,003.50 3,581,495.00 -5.4%




Form 13




PercentDifference


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


TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.0%

CLASSIFIED SALARIES

Classified Support Salaries 2200 1,216,809.00 1,199,456.00 -1.4%

Classified Supervisors' and Administrators' Salaries 2300 192,495.00 169,210.00 -12.1%

Clerical, Technical and Office Salaries 2400 50,803.00 76,626.00 50.8%

Other Classified Salaries 2900 0.00 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 1,460,107.00 1,445,292.00 -1.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 113,745.00 110,943.08 -2.5%

OASDI/Medicare/Alternative 3301-3302 111,282.00 124,366.00 11.8%

Health and Welfare Benefits 3401-3402 152,090.00 150,238.00 -1.2%

Unemployment Insurance 3501-3502 10,314.00 15,182.00 47.2%

Workers' Compensation 3601-3602 42,133.00 42,318.00 0.4%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%


PERS Reduction 3801-3802 33,552.00 0.00 -100.0%

Other Employee Benefits 3901-3902 20,250.00 0.00 -100.0%

TOTAL, EMPLOYEE BENEFITS 483,366.00 443,047.08 -8.3%

BOOKS AND SUPPLIES

Books and Other Reference Materials 4200 0.00 0.00 0.0%

Materials and Supplies 4300 41,599.36 26,949.00 -35.2%

Noncapitalized Equipment 4400 24,000.00 25,000.00 4.2%

Food 4700 1,386,099.56 1,296,577.00 -6.5%

TOTAL, BOOKS AND SUPPLIES 1,451,698.92 1,348,526.00 -7.1%




Form 13




PercentDifference



Travel and Conferences 5200 6,000.00 5,000.00 -16.7%

Dues and Memberships 5300 0.00 0.00 0.0%

Insurance 5400-5450 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 0.00 0.00 0.0%



Transfers of Direct Costs - Interfund 5750 (1,089.00) (4,089.00) 275.5%

Professional/Consulting Services and Operating Expenditures 5800 136,300.00 125,250.00 -8.1%

Communications 5900 3,800.00 3,800.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 204,518.44 154,201.00 -24.6%

CAPITAL OUTLAY


Equipment 6400 11,000.00 11,000.00 0.0%


TOTAL, CAPITAL OUTLAY 11,000.00 11,000.00 0.0%


Debt Service





Transfers of Indirect Costs - Interfund 7350 173,313.14 163,852.00 -5.5%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 173,313.14 163,852.00 -5.5%

TOTAL, EXPENDITURES 3,784,003.50 3,565,918.08 -5.8%




Form 13




PercentDifference

INTERFUND TRANSFERS


From: General Fund 8916 502,364.00 0.00 -100.0%

Other Authorized Interfund Transfers In 8919 0.00 0.00 0.0%

(a) TOTAL, INTERFUND TRANSFERS IN 502,364.00 0.00 -100.0%




OTHER SOURCES/USES

SOURCES

Other Sources


Long-Term Debt Proceeds



(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 502,364.00 0.00 -100.0%




Form 13




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 3,307,777.50 3,110,269.00 -6.0%

3) Other State Revenue 8300-8599 264,726.00 264,726.00 0.0%


5) TOTAL, REVENUES 3,784,003.50 3,581,495.00 -5.4%


1) Instruction 1000-1999 0.00 0.00 0.0%

2) Instruction - Related Services 2000-2999 0.00 0.00 0.0%

3) Pupil Services 3000-3999 3,455,657.36 3,333,140.75 -3.5%



6) Enterprise 6000-6999 0.00 0.00 0.0%

7) General Administration 7000-7999 173,313.14 163,852.00 -5.5%

8) Plant Services 8000-8999 155,033.00 68,925.33 -55.5%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENDITURES 3,784,003.50 3,565,918.08 -5.8%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 0.00 15,576.92 New

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 502,364.00 0.00 -100.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 502,364.00 0.00 -100.0%




Form 13




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 502,364.00 15,576.92 -96.9%


a) As of July 1 - Unaudited 9791 197,508.50 699,872.50 254.4%







Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 699,872.50 715,449.42 2.2%


Other Commitments (by Resource/Object) 9760 0.00 0.00 0.0%

d) Assigned Other Assignments (by Resource/Object) 9780 0.00 0.00 0.0%




July 1 Budget (Single Adoption)Cafeteria Special Revenue FundExhibit: Restricted Balance Detail

19 64352 0000000Form 13



5310 Child Nutrition: School Programs (e.g., School Lunch, Schoo 699,872.50 715,449.42

Total, Restricted Balance 699,872.50 715,449.42


July 1 Budget (Single Adoption)Deferred Maintenance Fund


Form 14




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 0.00 0.00 0.0%

5) TOTAL, REVENUES 0.00 0.00 0.0%

B. EXPENDITURES


2) Classified Salaries 2000-2999 0.00 0.00 0.0%

3) Employee Benefits 3000-3999 0.00 0.00 0.0%

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

5) Services and Other Operating Expenditures 5000-5999 0.00 0.00 0.0%

6) Capital Outlay 6000-6999 0.00 0.00 0.0%


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

9) TOTAL, EXPENDITURES 0.00 0.00 0.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 0.0%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 350,000.00 350,000.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 350,000.00 350,000.00 0.0%




Form 14




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 350,000.00 350,000.00 0.0%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 0.00 350,000.00 New


c) As of July 1 - Audited (F1a + F1b) 0.00 350,000.00 New


e) Adjusted Beginning Balance (F1c + F1d) 0.00 350,000.00 New


Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%









Form 14




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00





H. LIABILITIES








I. FUND EQUITY





Form 14




PercentDifference

OTHER STATE REVENUE



OTHER LOCAL REVENUE

Other Local Revenue


Interest 8660 0.00 0.00 0.0%


Other Local Revenue


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

TOTAL, OTHER LOCAL REVENUE 0.00 0.00 0.0%

TOTAL, REVENUES 0.00 0.00 0.0%




Form 14




PercentDifference

CLASSIFIED SALARIES

Classified Support Salaries 2200 0.00 0.00 0.0%


TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%

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

Health and Welfare Benefits 3401-3402 0.00 0.00 0.0%

Unemployment Insurance 3501-3502 0.00 0.00 0.0%

Workers' Compensation 3601-3602 0.00 0.00 0.0%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%


PERS Reduction 3801-3802 0.00 0.00 0.0%

Other Employee Benefits 3901-3902 0.00 0.00 0.0%

TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.0%

BOOKS AND SUPPLIES


Materials and Supplies 4300 0.00 0.00 0.0%

Noncapitalized Equipment 4400 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 0.00 0.00 0.0%




Form 14




PercentDifference



Travel and Conferences 5200 0.00 0.00 0.0%

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



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

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 0.00 0.0%

CAPITAL OUTLAY



Equipment 6400 0.00 0.00 0.0%




Debt Service




TOTAL, EXPENDITURES 0.00 0.00 0.0%




Form 14




PercentDifference

INTERFUND TRANSFERS


From: General, Special Reserve, & Building Funds 8915 350,000.00 350,000.00 0.0%


(a) TOTAL, INTERFUND TRANSFERS IN 350,000.00 350,000.00 0.0%




OTHER SOURCES/USES

SOURCES

Other Sources


Long-Term Debt Proceeds



(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 350,000.00 350,000.00 0.0%


July 1 Budget (Single Adoption)Deferred Maintenance FundExpenditures by Function

19 64352 0000000Form 14




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 0.00 0.00 0.0%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%

7) General Administration 7000-7999 0.00 0.00 0.0%

8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 0.00 0.00 0.0%



D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 350,000.00 350,000.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 350,000.00 350,000.00 0.0%


July 1 Budget (Single Adoption)Deferred Maintenance FundExpenditures by Function

19 64352 0000000Form 14




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 350,000.00 350,000.00 0.0%


a) As of July 1 - Unaudited 9791 0.00 350,000.00 New


c) As of July 1 - Audited (F1a + F1b) 0.00 350,000.00 New


e) Adjusted Beginning Balance (F1c + F1d) 0.00 350,000.00 New



Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%









Form 14





July 1 Budget (Single Adoption)Special Reserve Fund for Postemployment Benefits


Form 20




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 600.00 600.00 0.0%

B. EXPENDITURES






6) Capital Outlay 6000-6999 0.00 0.00 0.0%





D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.0%




Form 20




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 600.00 600.00 0.0%







Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%


Other Commitments 9760 0.00 0.00 0.0%

d) Assigned Other Assignments 9780 51,239.07 51,839.07 1.2%






Form 20




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00





H. LIABILITIES








I. FUND EQUITY





Form 20




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue

Interest 8660 600.00 600.00 0.0%



TOTAL, REVENUES 600.00 600.00 0.0%




Form 20




PercentDifference

INTERFUND TRANSFERS


From: General Fund/CSSF 8912 0.00 0.00 0.0%


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


To: General Fund/CSSF 7612 0.00 0.00 0.0%


To: Deferred Maintenance Fund 7615 0.00 0.00 0.0%



OTHER SOURCES/USES

SOURCES

Other Sources


(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS



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




Form 20




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 600.00 600.00 0.0%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 0.00 0.00 0.0%




b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 20




PercentDifference










Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%


Other Commitments (by Resource/Object) 9760 0.00 0.00 0.0%

d) Assigned Other Assignments (by Resource/Object) 9780 51,239.07 51,839.07 1.2%






Form 20





July 1 Budget (Single Adoption)Building Fund


Form 21

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: fund-d (Rev 02/06/2012) Page 1 Printed: 10/15/2012 8:34 AM



PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 307,055.00 307,055.00 0.0%

5) TOTAL, REVENUES 307,055.00 307,055.00 0.0%

B. EXPENDITURES


2) Classified Salaries 2000-2999 0.00 176,282.00 New

3) Employee Benefits 3000-3999 0.00 62,137.63 New

4) Books and Supplies 4000-4999 465,370.00 615,000.00 32.2%

5) Services and Other Operating Expenditures 5000-5999 4,421,602.80 2,802,700.00 -36.6%

6) Capital Outlay 6000-6999 38,886,207.89 67,944,773.00 74.7%



9) TOTAL, EXPENDITURES 43,773,180.69 71,600,892.63 63.6%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (43,466,125.69) (71,293,837.63) 64.0%


b) Transfers Out 7600-7629 350,000.00 350,000.00 0.0%

2) Other Sources/Uses a) Sources 8930-8979 97,358,873.00 26,000,000.00 -73.3%

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 97,008,873.00 25,650,000.00 -73.6%




Form 21




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 53,542,747.31 (45,643,837.63) -185.2%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 19,316,125.69 72,858,873.00 277.2%


c) As of July 1 - Audited (F1a + F1b) 19,316,125.69 72,858,873.00 277.2%


e) Adjusted Beginning Balance (F1c + F1d) 19,316,125.69 72,858,873.00 277.2%

2) Ending Balance, June 30 (E + F1e) 72,858,873.00 27,215,035.37 -62.6% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%


Other Commitments 9760 72,858,873.00 27,215,035.37 -62.6%







Form 21




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00





H. LIABILITIES




4) Current Loans 9640 0.00




I. FUND EQUITY





Form 21




PercentDifference

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.0%


TOTAL, FEDERAL REVENUE 0.00 0.00 0.0%

OTHER STATE REVENUE


Homeowners' Exemptions 8575 0.00 0.00 0.0%

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



OTHER LOCAL REVENUE


Other Restricted Levies Secured Roll 8615 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.0%

Prior Years' Taxes 8617 0.00 0.00 0.0%

Supplemental Taxes 8618 0.00 0.00 0.0%

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

Other 8622 0.00 0.00 0.0%

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

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



Interest 8660 307,055.00 307,055.00 0.0%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 307,055.00 307,055.00 0.0%

TOTAL, REVENUES 307,055.00 307,055.00 0.0%




Form 21




PercentDifference

CLASSIFIED SALARIES


Classified Supervisors' and Administrators' Salaries 2300 0.00 176,282.00 New

Clerical, Technical and Office Salaries 2400 0.00 0.00 0.0%


TOTAL, CLASSIFIED SALARIES 0.00 176,282.00 New

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 19,887.85 New

OASDI/Medicare/Alternative 3301-3302 0.00 15,133.00 New

Health and Welfare Benefits 3401-3402 0.00 17,500.00 New

Unemployment Insurance 3501-3502 0.00 2,263.50 New

Workers' Compensation 3601-3602 0.00 5,302.50 New

OPEB, Allocated 3701-3702 0.00 0.00 0.0%


PERS Reduction 3801-3802 0.00 2,050.78 New


TOTAL, EMPLOYEE BENEFITS 0.00 62,137.63 New

BOOKS AND SUPPLIES


Materials and Supplies 4300 1,427.00 5,000.00 250.4%

Noncapitalized Equipment 4400 463,943.00 610,000.00 31.5%

TOTAL, BOOKS AND SUPPLIES 465,370.00 615,000.00 32.2%




Insurance 5400-5450 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 28,159.00 38,000.00 34.9%







Form 21




PercentDifference

Professional/Consulting Services and Operating Expenditures 5800 4,075,943.80 2,611,100.00 -35.9%

Communications 5900 0.00 3,600.00 New

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 4,421,602.80 2,802,700.00 -36.6%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%


Buildings and Improvements of Buildings 6200 38,862,207.89 67,624,773.00 74.0%

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

Equipment 6400 24,000.00 320,000.00 1233.3%


TOTAL, CAPITAL OUTLAY 38,886,207.89 67,944,773.00 74.7%


Other Transfers Out

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

Debt Service

Repayment of State School Building Fund Aid - Proceeds from Bonds 7435 0.00 0.00 0.0%




TOTAL, EXPENDITURES 43,773,180.69 71,600,892.63 63.6%




Form 21




PercentDifference

INTERFUND TRANSFERS







Other Authorized Interfund Transfers Out 7619 350,000.00 350,000.00 0.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 350,000.00 350,000.00 0.0%




Form 21




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds Proceeds from Sale of Bonds 8951 97,358,873.00 26,000,000.00 -73.3%

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

Other Sources County School Bldg Aid 8961 0.00 0.00 0.0%




Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.0%


(c) TOTAL, SOURCES 97,358,873.00 26,000,000.00 -73.3%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 97,008,873.00 25,650,000.00 -73.6%




Form 21




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 307,055.00 307,055.00 0.0%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 43,773,180.69 71,600,892.63 63.6%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENDITURES 43,773,180.69 71,600,892.63 63.6%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (43,466,125.69) (71,293,837.63) 64.0%


b) Transfers Out 7600-7629 350,000.00 350,000.00 0.0%

2) Other Sources/Uses a) Sources 8930-8979 97,358,873.00 26,000,000.00 -73.3%

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 97,008,873.00 25,650,000.00 -73.6%




Form 21




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 53,542,747.31 (45,643,837.63) -185.2%


a) As of July 1 - Unaudited 9791 19,316,125.69 72,858,873.00 277.2%





2) Ending Balance, June 30 (E + F1e) 72,858,873.00 27,215,035.37 -62.6% Components of Ending Fund Balance) a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%


Other Commitments (by Resource/Object) 9760 72,858,873.00 27,215,035.37 -62.6%







Form 21





July 1 Budget (Single Adoption)Capital Facilities FundExpenditures by Object

19 64352 0000000Form 25




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 275,000.00 275,000.00 0.0%

B. EXPENDITURES




4) Books and Supplies 4000-4999 2,963.00 0.00 -100.0%

5) Services and Other Operating Expenditures 5000-5999 122,624.16 0.00 -100.0%

6) Capital Outlay 6000-6999 368,512.84 0.00 -100.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 52,408.00 0.00 -100.0%


9) TOTAL, EXPENDITURES 546,508.00 0.00 -100.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (271,508.00) 275,000.00 -201.3%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%




19 64352 0000000Form 25




PercentDifference








Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%








19 64352 0000000Form 25




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00





H. LIABILITIES








I. FUND EQUITY




19 64352 0000000Form 25




PercentDifference

OTHER STATE REVENUE






OTHER LOCAL REVENUE



Unsecured Roll 8616 0.00 0.00 0.0%




Other 8622 0.00 0.00 0.0%

Community Redevelopment Funds Not Subject to RL Deduction 8625 200,000.00 200,000.00 0.0%



Interest 8660 10,000.00 10,000.00 0.0%


Fees and Contracts

Mitigation/Developer Fees 8681 65,000.00 65,000.00 0.0%

Other Local Revenue




TOTAL, REVENUES 275,000.00 275,000.00 0.0%



19 64352 0000000Form 25




PercentDifference



TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.0%

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.0%


PERS Reduction 3801-3802 0.00 0.00 0.0%



BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.0%


Materials and Supplies 4300 2,263.00 0.00 -100.0%

Noncapitalized Equipment 4400 700.00 0.00 -100.0%

TOTAL, BOOKS AND SUPPLIES 2,963.00 0.00 -100.0%



19 64352 0000000Form 25




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 82,687.20 0.00 -100.0%



Professional/Consulting Services and Operating Expenditures 5800 39,936.96 0.00 -100.0%

Communications 5900 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 122,624.16 0.00 -100.0%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%


Buildings and Improvements of Buildings 6200 368,512.84 0.00 -100.0%


Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 368,512.84 0.00 -100.0%


Other Transfers Out


Debt Service


Other Debt Service - Principal 7439 52,408.00 0.00 -100.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 52,408.00 0.00 -100.0%

TOTAL, EXPENDITURES 546,508.00 0.00 -100.0%



19 64352 0000000Form 25




PercentDifference

INTERFUND TRANSFERS








OTHER SOURCES/USES

SOURCES

Proceeds


Other Sources






(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS






July 1 Budget (Single Adoption)Capital Facilities Fund


Form 25




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 275,000.00 275,000.00 0.0%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 494,100.00 0.00 -100.0%


7600-7699 52,408.00 0.00 -100.0%




b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 25




PercentDifference








2) Ending Balance, June 30 (E + F1e) 76,966.96 351,966.96 357.3% Components of Ending Fund Balance) a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%









Form 25





July 1 Budget (Single Adoption)County School Facilities Fund


Form 35




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 0.00 0.00 0.0%

B. EXPENDITURES




4) Books and Supplies 4000-4999 10,000.00 0.00 -100.0%

5) Services and Other Operating Expenditures 5000-5999 630,776.46 0.00 -100.0%

6) Capital Outlay 6000-6999 0.00 0.00 0.0%




C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (640,776.46) 0.00 -100.0%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 35




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (640,776.46) 0.00 -100.0%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 2,656,546.15 2,015,769.69 -24.1%


c) As of July 1 - Audited (F1a + F1b) 2,656,546.15 2,015,769.69 -24.1%


e) Adjusted Beginning Balance (F1c + F1d) 2,656,546.15 2,015,769.69 -24.1%

2) Ending Balance, June 30 (E + F1e) 2,015,769.69 2,015,769.69 0.0% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 1,908,118.21 1,908,118.21 0.0%









Form 35




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00





H. LIABILITIES








I. FUND EQUITY





Form 35




PercentDifference

FEDERAL REVENUE



OTHER STATE REVENUE

School Facilities Apportionments 8545 0.00 0.00 0.0%

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



OTHER LOCAL REVENUE



Interest 8660 0.00 0.00 0.0%


Other Local Revenue








Form 35




PercentDifference

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.0%


PERS Reduction 3801-3802 0.00 0.00 0.0%



BOOKS AND SUPPLIES



Noncapitalized Equipment 4400 10,000.00 0.00 -100.0%

TOTAL, BOOKS AND SUPPLIES 10,000.00 0.00 -100.0%




Form 35




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%





Professional/Consulting Services and Operating Expenditures 5800 630,776.46 0.00 -100.0%


TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 630,776.46 0.00 -100.0%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%




Equipment 6400 0.00 0.00 0.0%




Other Transfers Out

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

To County Offices 7212 0.00 0.00 0.0%

To JPAs 7213 0.00 0.00 0.0%


Debt Service








Form 35




PercentDifference

INTERFUND TRANSFERS


To: State School Building Fund/ County School Facilities Fund From: All Other Funds 8913 0.00 0.00 0.0%










Form 35




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds


Other Sources






(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS








Form 35




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 0.00 0.00 0.0%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 640,776.46 0.00 -100.0%


7600-7699 0.00 0.00 0.0%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (640,776.46) 0.00 -100.0%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 35




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (640,776.46) 0.00 -100.0%


a) As of July 1 - Unaudited 9791 2,656,546.15 2,015,769.69 -24.1%


c) As of July 1 - Audited (F1a + F1b) 2,656,546.15 2,015,769.69 -24.1%


e) Adjusted Beginning Balance (F1c + F1d) 2,656,546.15 2,015,769.69 -24.1%

2) Ending Balance, June 30 (E + F1e) 2,015,769.69 2,015,769.69 0.0% Components of Ending Fund Balance) a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 1,908,118.21 1,908,118.21 0.0%









Form 35



7710 State School Facilities Projects 1,908,118.21 1,908,118.21

Total, Restricted Balance 1,908,118.21 1,908,118.21


July 1 Budget (Single Adoption)Special Reserve Fund for Capital Outlay Projects


Form 40




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 500.00 500.00 0.0%

B. EXPENDITURES






6) Capital Outlay 6000-6999 0.00 0.00 0.0%






b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 40




PercentDifference








Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%


Other Commitments 9760 37,590.02 38,090.02 1.3%







Form 40




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00





H. LIABILITIES








I. FUND EQUITY





Form 40




PercentDifference

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.0%



OTHER STATE REVENUE

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



OTHER LOCAL REVENUE

Other Local Revenue




Interest 8660 500.00 500.00 0.0%


Other Local Revenue




TOTAL, REVENUES 500.00 500.00 0.0%




Form 40




PercentDifference

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.0%


PERS Reduction 3801-3802 0.00 0.00 0.0%



BOOKS AND SUPPLIES








Form 40




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%








CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%




Equipment 6400 0.00 0.00 0.0%




Other Transfers Out



To JPAs 7213 0.00 0.00 0.0%


Debt Service








Form 40




PercentDifference

INTERFUND TRANSFERS


From: General Fund/CSSF 8912 0.00 0.00 0.0%




To: General Fund/CSSF 7612 0.00 0.00 0.0%








Form 40




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds


Other Sources






(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS








Form 40




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 500.00 500.00 0.0%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 0.00 0.00 0.0%




b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 40




PercentDifference









Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%


Other Commitments (by Resource/Object) 9760 37,590.02 38,090.02 1.3%







Form 40





July 1 Budget (Single Adoption)Capital Project Fund for Blended Component Units


Form 49




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 10,000.00 10,000.00 0.0%

B. EXPENDITURES






6) Capital Outlay 6000-6999 419,508.00 0.00 -100.0%






b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 49




PercentDifference








Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%









Form 49




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00





H. LIABILITIES








I. FUND EQUITY





Form 49




PercentDifference

FEDERAL REVENUE



OTHER STATE REVENUE






OTHER LOCAL REVENUE



Unsecured Roll 8616 0.00 0.00 0.0%




Other 8622 0.00 0.00 0.0%





Interest 8660 10,000.00 10,000.00 0.0%


Other Local Revenue




TOTAL, REVENUES 10,000.00 10,000.00 0.0%




Form 49




PercentDifference

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.0%


PERS Reduction 3801-3802 0.00 0.00 0.0%



BOOKS AND SUPPLIES








Insurance 5400-5450 0.00 0.00 0.0%








Form 49




PercentDifference




CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%




Equipment 6400 419,508.00 0.00 -100.0%


TOTAL, CAPITAL OUTLAY 419,508.00 0.00 -100.0%


Other Transfers Out



To JPAs 7213 0.00 0.00 0.0%


Debt Service

Repayment of State School Building Fund Aid - Proceeds from Bonds 7435 0.00 0.00 0.0%








Form 49




PercentDifference

INTERFUND TRANSFERS












Form 49




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds Proceeds from Sale of Bonds 8951 0.00 0.00 0.0%

Other Sources County School Bldg Aid 8961 0.00 0.00 0.0%






(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS








Form 49




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 10,000.00 10,000.00 0.0%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 419,508.00 0.00 -100.0%


7600-7699 0.00 0.00 0.0%




b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 49




PercentDifference









Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%









Form 49





July 1 Budget (Single Adoption)Bond Interest and Redemption Fund


Form 51




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 0.00 0.00 0.0%

B. EXPENDITURES






6) Capital Outlay 6000-6999 0.00 0.00 0.0%






b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 51




PercentDifference


F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 2,692,211.00 2,692,211.00 0.0%





2) Ending Balance, June 30 (E + F1e) 2,692,211.00 2,692,211.00 0.0% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%


Other Commitments 9760 2,692,211.00 0.00 -100.0%

d) Assigned Other Assignments 9780 0.00 2,692,211.00 New






Form 51




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00





H. LIABILITIES








I. FUND EQUITY





Form 51




PercentDifference

FEDERAL REVENUE



OTHER STATE REVENUE

Tax Relief Subventions Voted Indebtedness Levies




OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes Voted Indebtedness Levies Secured Roll 8611 0.00 0.00 0.0%

Unsecured Roll 8612 0.00 0.00 0.0%




Interest 8660 0.00 0.00 0.0%


Other Local Revenue








Form 51




PercentDifference


Debt Service

Bond Redemptions 7433 0.00 0.00 0.0%

Bond Interest and Other Service Charges 7434 0.00 0.00 0.0%








Form 51




PercentDifference

INTERFUND TRANSFERS





To: General Fund 7614 0.00 0.00 0.0%



OTHER SOURCES/USES

SOURCES

Other Sources



(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS








Form 51




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 0.00 0.00 0.0%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 0.00 0.00 0.0%




b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 51




PercentDifference



a) As of July 1 - Unaudited 9791 2,692,211.00 2,692,211.00 0.0%





2) Ending Balance, June 30 (E + F1e) 2,692,211.00 2,692,211.00 0.0% Components of Ending Fund Balance) a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%


Other Commitments (by Resource/Object) 9760 2,692,211.00 0.00 -100.0%

d) Assigned Other Assignments (by Resource/Object) 9780 0.00 2,692,211.00 New






Form 51





2012-13 July 1 Budget (Single Adoption)AVERAGE DAILY ATTENDANCE 19 64352 0000000

Form A

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: ada-d (Rev 03/23/2012) Page 1 of 2 Printed: 10/15/2012 8:36 AM


Description P-2 ADA Annual ADARevenue Limit

ADAEstimatedP-2 ADA

EstimatedAnnual ADA

EstimatedRevenue Limit

ADAELEMENTARY 1. General Education 0.00 a. Kindergarten b. Grades One through Three c. Grades Four through Six d. Grades Seven and Eight e. Opportunity Schools and Full-Day Opportunity Classes f. Home and Hospital g. Community Day School 2. Special Education a. Special Day Class b. Nonpublic, Nonsectarian Schools (EC 56366[a][7]) c. Nonpublic, Nonsectarian Schools - Licensed Children's Institutions 3. TOTAL, ELEMENTARY 0.00 0.00 0.00 0.00 0.00 0.00HIGH SCHOOL 4. General Education 6,003.02 6,003.02 6,003.02 6,003.02 a. Grades Nine through Twelve 6,003.02 6,003.02 b. Continuation Education c. Opportunity Schools and Full-Day Opportunity Classes d. Home and Hospital e. Community Day School 5. Special Education a. Special Day Class b. Nonpublic, Nonsectarian Schools (EC 56366[a][7]) 28.89 28.89 28.89 28.89 28.89 28.89 c. Nonpublic, Nonsectarian Schools - Licensed Children's Institutions 0.00 6. TOTAL, HIGH SCHOOL 6,031.91 6,031.91 6,031.91 6,031.91 6,031.91 6,031.91COUNTY SUPPLEMENT 7. County Community Schools (EC 1982[a]) a. Elementary b. High School 8.94 8.94 8.94 8.94 8.94 8.94 8. Special Education a. Special Day Class - Elementary 79.84 79.84 79.84 79.84 79.84 79.84 b. Special Day Class - High School 6.30 6.30 6.30 6.30 6.30 6.30 c. Nonpublic, Nonsectarian Schools - Elementary d. Nonpublic, Nonsectarian Schools - High School e. Nonpublic, Nonsectarian Schools - Licensed Children's Institutions - Elementary f. Nonpublic, Nonsectarian Schools - Licensed Children's Institutions - High School 9. TOTAL, ADA REPORTED BY COUNTY OFFICES 95.08 95.08 95.08 95.08 95.08 95.0810. TOTAL, K-12 ADA (sum lines 3, 6, and 9) 6,126.99 6,126.99 6,126.99 6,126.99 6,126.99 6,126.9911. ADA for Necessary Small Schools also included in lines 3 and 6.12. REGIONAL OCCUPATIONAL CENTERS & PROGRAMS*


2012-13 July 1 Budget (Single Adoption)AVERAGE DAILY ATTENDANCE 19 64352 0000000

Form A

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: ada-d (Rev 03/23/2012) Page 2 of 2 Printed: 10/15/2012 8:36 AM


Description P-2 ADA Annual ADARevenue Limit

ADAEstimatedP-2 ADA

EstimatedAnnual ADA

EstimatedRevenue Limit

ADACLASSES FOR ADULTS 13. Concurrently Enrolled Secondary Students*14. Adults Enrolled, State Apportioned*15. Students 21 Years or Older and Students 19 or Older Not Continuously Enrolled Since Their 18th Birthday, Participating in Full-Time Independent Study*16. TOTAL, CLASSES FOR ADULTS (sum lines 13 through 15)17. Adults in Correctional Facilities 18. TOTAL, ADA (sum lines 10, 12, 16, and 17) 6,126.99 6,126.99 6,126.99 6,126.99 6,126.99 6,126.99SUPPLEMENTAL INSTRUCTIONAL HOURS19. ELEMENTARY* 20. HIGH SCHOOL*21. TOTAL, SUPPLEMENTAL INSTRUCTIONAL HOURS (sum lines 19 and 20)COMMUNITY DAY SCHOOLS - Additional Funds22. ELEMENTARY a. 5th & 6th Hour (ADA) - Mandatory Expelled Pupils only b. 7th & 8th Hour Pupil Hours (Hours)* 23. HIGH SCHOOL a. 5th & 6th Hour (ADA) - Mandatory Expelled Pupils only b. 7th & 8th Hour Pupil Hours (Hours)* CHARTER SCHOOLS24. Charter ADA Funded Through the Block Grant a. Charters Sponsored by Unified Districts - Resident (EC 47660) (applicable only for unified districts with Charter School General Purpose Block Grant Offset recorded on line 30 in Form RL) b. All Other Block Grant Funded Charters25. Charter ADA Funded Through the Revenue Limit 26. TOTAL, CHARTER SCHOOLS ADA (sum lines 24a, 24b, and 25) 0.00 0.00 0.00 0.00 0.00 0.0027. SUPPLEMENTAL INSTRUCTIONAL HOURS*BASIC AID "CHOICE"/COURT ORDERED VOLUNTARY PUPIL TRANSFER28. Regular Elementary and High School ADA (SB 937)

*ADA is no longer collected as a result of flexibility provisions of SBX3 4 (Chapter 12, Statutes of 2009), as amended by SB 70 (Chapter 7, Statutes of 2011),currently in effect from 2008-09 through 2014-15.*ADA is no longer collected as a result of flexibility provisions of SBX3 4 (Chapter 12, Statutes of 2009), as amended by SB 70 (Chapter 7, Statutes of 2011),currently in effect from 2008-09 through 2014-15.


July 1 Budget (Single Adoption)2012-13 Budget

Cashflow Worksheet - Budget Year (1)19 64352 0000000

Form CASH

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: cashi (Rev 06/06/2012) Page 1 of 2 Printed: 10/15/2012 8:36 AM

Beginning

ObjectBalances

(Ref. Only) July August September October November December January FebruaryESTIMATES THROUGH THE MONTH

OF JUNEA. BEGINNING CASH 3,074,503.00 3,766,784.00 7,919,146.00 9,301,071.00 5,008,094.00 3,811,833.00 8,417,585.00 20,527,032.00B. RECEIPTS Revenue Limit Sources Principal Apportionment 8010-8019 308,861.00 1,937,156.00 760,774.00 1,463,027.00 1,463,027.00 3,007,874.00 526,941.00 Property Taxes 8020-8079 377,839.00 583,418.00 386,431.00 5,213,344.00 1,347,855.00 1,063,352.00 Miscellaneous Funds 8080-8099 Federal Revenue 8100-8299 1,811,619.00 784,568.00 Other State Revenue 8300-8599 517,397.00 389,932.00 1,485,049.00 818,914.00 1,558,601.00 1,063,357.00 2,493,410.00 505,232.00 Other Local Revenue 8600-8799 66,992.00 66,992.00 66,992.00 66,992.00 66,992.00 66,992.00 66,992.00 66,992.00 Interfund Transfers In 8910-8929 All Other Financing Sources 8930-8979 TOTAL RECEIPTS 962,228.00 1,349,203.00 5,300,816.00 1,646,680.00 3,475,051.00 8,591,288.00 6,916,131.00 2,162,517.00C. DISBURSEMENTS Certificated Salaries 1000-1999 220,164.00 363,731.00 2,071,695.00 2,183,745.00 2,196,740.00 2,268,262.00 2,131,391.00 2,286,367.00 Classified Salaries 2000-2999 21,400.00 591,531.00 682,929.00 785,780.00 784,805.00 804,742.00 757,618.00 820,872.00 Employee Benefits 3000-3999 464,754.00 271,325.00 689,381.00 897,196.00 1,109,076.00 815,754.00 858,648.00 863,358.00 Books and Supplies 4000-4999 82,438.00 82,438.00 82,438.00 82,438.00 82,438.00 82,438.00 82,438.00 82,438.00 Services 5000-5999 45,371.00 652,951.00 483,599.00 1,093,817.00 498,253.00 14,340.00 848,213.00 1,202,293.00 Capital Outlay 6000-6599 Other Outgo 7000-7499 896,681.00 896,681.00 Interfund Transfers Out 7600-7629 All Other Financing Uses 7630-7699 TOTAL DISBURSEMENTS 834,127.00 1,961,976.00 4,010,042.00 5,939,657.00 4,671,312.00 3,985,536.00 5,574,989.00 5,255,328.00D. BALANCE SHEET TRANSACTIONSAssets Cash Not In Treasury 9111-9199 Accounts Receivable 9200-9299 9,702,754.00 3,377,409.00 415,671.00 Due From Other Funds 9310 Stores 9320 Prepaid Expenditures 9330 Other Current Assets 9340 SUBTOTAL ASSETS 0.00 9,702,754.00 3,377,409.00 415,671.00 0.00 0.00 0.00 0.00 0.00Liabilities Accounts Payable 9500-9599 3,907,824.00 3,315,531.00 324,520.00 Due To Other Funds 9610 Current Loans 9640 5,230,750.00 (4,703,257.00) (10,768,305.00) 12,000,000.00 Deferred Revenues 9650 SUBTOTAL LIABILITIES 0.00 9,138,574.00 (1,387,726.00) 324,520.00 0.00 0.00 0.00 (10,768,305.00) 12,000,000.00Nonoperating Suspense Clearing 9910 0.00 TOTAL BALANCE SHEET TRANSACTIONS 0.00 564,180.00 4,765,135.00 91,151.00 0.00 0.00 0.00 10,768,305.00 (12,000,000.00)E. NET INCREASE/DECREASE (B - C + D) 692,281.00 4,152,362.00 1,381,925.00 (4,292,977.00) (1,196,261.00) 4,605,752.00 12,109,447.00 (15,092,811.00)F. ENDING CASH (A + E) 3,766,784.00 7,919,146.00 9,301,071.00 5,008,094.00 3,811,833.00 8,417,585.00 20,527,032.00 5,434,221.00

G. ENDING CASH, PLUS CASHACCRUALS AND ADJUSTMENTS




Form CASH


ObjectESTIMATES THROUGH THE MONTH

OF JUNEA. BEGINNING CASHB. RECEIPTS 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 RECEIPTSC. 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 DISBURSEMENTSD. BALANCE SHEET TRANSACTIONSAssets Cash Not In Treasury 9111-9199 Accounts Receivable 9200-9299 Due From Other Funds 9310 Stores 9320 Prepaid Expenditures 9330 Other Current Assets 9340 SUBTOTAL ASSETSLiabilities Accounts Payable 9500-9599 Due To Other Funds 9610 Current Loans 9640 Deferred Revenues 9650 SUBTOTAL LIABILITIESNonoperating Suspense Clearing 9910 TOTAL BALANCE SHEET TRANSACTIONSE. NET INCREASE/DECREASE (B - C + D)F. ENDING CASH (A + E)


March April May June Accruals Adjustments TOTAL BUDGET

5,434,221.00 1,536,390.00 3,001,909.00 375,592.00

277,337.00 1,691,757.00 721,077.00 0.00 10,649,756.00 22,807,587.00 22,807,587.0037,855.00 3,866,576.00 592,686.00 248,806.00 13,718,162.00 13,718,162.00

414,003.00 414,003.00 414,003.00577,239.00 669,597.00 122,319.00 3,965,342.00 3,965,342.00378,995.00 1,352,435.00 751,858.00 509,876.00 3,549,385.00 15,374,441.00 15,374,441.0066,992.00 66,992.00 66,992.00 66,991.00 803,903.00 803,903.00

0.00 0.00 0.00 0.00

1,338,418.00 6,977,760.00 2,132,613.00 1,495,270.00 14,321,460.00 414,003.00 57,083,438.00 57,083,438.00

2,417,235.00 2,287,623.00 2,214,311.00 2,301,384.00 300,000.00 23,242,648.00 23,242,648.00951,213.00 864,105.00 790,825.00 856,754.00 200,000.00 8,912,574.00 8,912,574.00913,669.00 869,491.00 847,203.00 873,430.00 200,000.00 9,673,285.00 9,673,285.0082,438.00 82,438.00 82,438.00 82,442.00 700,000.00 1,689,260.00 1,689,260.00

871,694.00 511,903.00 824,153.00 1,178,920.00 3,300,000.00 11,525,507.00 11,525,507.00 0.00 0.00

896,681.00 (159,815.00) 896,679.00 3,426,907.00 3,426,907.00316,000.00 316,000.00 316,000.00

0.005,236,249.00 5,512,241.00 4,758,930.00 5,449,115.00 5,596,679.00 0.00 58,786,181.00 58,786,181.00

0.00 13,495,834.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 13,495,834.00

7,547,875.00 0.00 1,759,188.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 9,307,063.00

0.00

0.00 0.00 0.00 0.00 0.00 0.00 4,188,771.00

(3,897,831.00) 1,465,519.00 (2,626,317.00) (3,953,845.00) 8,724,781.00 414,003.00 2,486,028.00 (1,702,743.00)1,536,390.00 3,001,909.00 375,592.00 (3,578,253.00)

5,560,531.00




Form CASH


Beginning

ObjectBalances

(Ref. Only) July August September October November December January FebruaryESTIMATES THROUGH THE MONTH

OF JUNEA. BEGINNING CASH (3,578,253.00) 2,571,039.00 (1,423,806.00) 1,020,019.00 (2,846,972.00) (3,379,074.00) 1,856,877.00 (1,668,521.00)B. RECEIPTS Revenue Limit Sources Principal Apportionment 8010-8019 0.00 433,344.00 2,717,905.00 1,067,395.00 2,052,683.00 2,052,683.00 4,220,164.00 426,917.00 Property Taxes 8020-8079 377,839.00 583,418.00 386,431.00 5,213,344.00 1,347,855.00 1,063,352.00 Miscellaneous Funds 8080-8099 Federal Revenue 8100-8299 1,933,938.00 784,568.00 Other State Revenue 8300-8599 517,397.00 389,932.00 1,485,049.00 818,914.00 1,558,601.00 1,063,357.00 2,493,410.00 505,232.00 Other Local Revenue 8600-8799 101,575.00 101,575.00 101,575.00 101,575.00 101,575.00 101,575.00 101,575.00 101,575.00 Interfund Transfers In 8910-8929 All Other Financing Sources 8930-8979 6,000,000.00 10,000,000.00 TOTAL RECEIPTS 6,996,811.00 1,508,269.00 6,238,467.00 1,987,884.00 4,099,290.00 9,215,527.00 8,163,004.00 12,097,076.00C. DISBURSEMENTS Certificated Salaries 1000-1999 219,344.00 362,376.00 2,063,975.00 2,175,608.00 2,188,554.00 2,259,810.00 2,123,449.00 2,277,848.00 Classified Salaries 2000-2999 21,390.00 591,235.00 682,587.00 785,387.00 784,413.00 804,339.00 757,239.00 820,461.00 Employee Benefits 3000-3999 467,005.00 272,639.00 692,719.00 901,541.00 1,114,447.00 819,705.00 862,807.00 867,539.00 Books and Supplies 4000-4999 82,438.00 82,438.00 82,438.00 82,438.00 82,438.00 82,438.00 82,438.00 82,438.00 Services 5000-5999 42,027.00 604,839.00 447,966.00 1,013,220.00 461,540.00 13,284.00 924,661.00 974,756.00 Capital Outlay 6000-6599 Other Outgo 7000-7499 896,681.00 896,681.00 Interfund Transfers Out 7600-7629 All Other Financing Uses 7630-7699 6,060,000.00 6,060,000.00 6,041,127.00 TOTAL DISBURSEMENTS 6,892,204.00 7,973,527.00 3,969,685.00 5,854,875.00 4,631,392.00 3,979,576.00 11,688,402.00 5,023,042.00D. BALANCE SHEET TRANSACTIONSAssets Cash Not In Treasury 9111-9199 Accounts Receivable 9200-9299 8,942,300.00 4,928,849.00 415,671.00 Due From Other Funds 9310 Stores 9320 Prepaid Expenditures 9330 Other Current Assets 9340 SUBTOTAL ASSETS 0.00 8,942,300.00 4,928,849.00 415,671.00 0.00 0.00 0.00 0.00 0.00Liabilities Accounts Payable 9500-9599 2,897,615.00 2,458,436.00 240,628.00 Due To Other Funds 9610 Current Loans 9640 Deferred Revenues 9650 SUBTOTAL LIABILITIES 0.00 2,897,615.00 2,458,436.00 240,628.00 0.00 0.00 0.00 0.00 0.00Nonoperating Suspense Clearing 9910 TOTAL BALANCE SHEET TRANSACTIONS 0.00 6,044,685.00 2,470,413.00 175,043.00 0.00 0.00 0.00 0.00 0.00E. NET INCREASE/DECREASE (B - C + D) 6,149,292.00 (3,994,845.00) 2,443,825.00 (3,866,991.00) (532,102.00) 5,235,951.00 (3,525,398.00) 7,074,034.00F. ENDING CASH (A + E) 2,571,039.00 (1,423,806.00) 1,020,019.00 (2,846,972.00) (3,379,074.00) 1,856,877.00 (1,668,521.00) 5,405,513.00





Form CASH


ObjectESTIMATES THROUGH THE MONTH

OF JUNEA. BEGINNING CASHB. RECEIPTS 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 RECEIPTSC. 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 DISBURSEMENTSD. BALANCE SHEET TRANSACTIONSAssets Cash Not In Treasury 9111-9199 Accounts Receivable 9200-9299 Due From Other Funds 9310 Stores 9320 Prepaid Expenditures 9330 Other Current Assets 9340 SUBTOTAL ASSETSLiabilities Accounts Payable 9500-9599 Due To Other Funds 9610 Current Loans 9640 Deferred Revenues 9650 SUBTOTAL LIABILITIESNonoperating Suspense Clearing 9910 TOTAL BALANCE SHEET TRANSACTIONSE. NET INCREASE/DECREASE (B - C + D)F. ENDING CASH (A + E)


March April May June Accruals Adjustments TOTAL BUDGET

5,405,513.00 1,558,908.00 2,780,344.00 117,003.00

224,693.00 1,370,627.00 584,202.00 15,150,613.0037,855.00 3,866,576.00 592,686.00 248,806.00 13,718,162.00

0.00577,239.00 669,597.00 3,965,342.00378,995.00 1,352,435.00 751,856.00 509,876.00 11,825,054.00101,575.00 101,575.00 101,575.00 101,575.00 1,218,900.00

0.0016,000,000.00

1,320,357.00 6,691,213.00 2,030,319.00 1,529,854.00 0.00 0.00 61,878,071.00 0.00

2,408,228.00 2,279,099.00 2,206,060.00 2,292,809.00 22,857,160.00950,738.00 863,673.00 790,430.00 856,326.00 8,708,218.00918,094.00 873,702.00 851,306.00 877,660.00 9,519,164.0082,438.00 82,438.00 82,438.00 82,438.00 989,256.00

807,464.00 474,184.00 763,426.00 1,092,053.00 7,619,420.000.00

896,681.00 (159,815.00) 2,530,228.000.00

18,161,127.005,166,962.00 5,469,777.00 4,693,660.00 5,041,471.00 0.00 0.00 70,384,573.00 0.00

0.0014,286,820.00

0.000.000.000.00

0.00 0.00 0.00 0.00 0.00 0.00 14,286,820.00

5,596,679.000.000.000.00

0.00 0.00 0.00 0.00 0.00 0.00 5,596,679.00

0.00

0.00 0.00 0.00 0.00 0.00 0.00 8,690,141.00

(3,846,605.00) 1,221,436.00 (2,663,341.00) (3,511,617.00) 0.00 0.00 183,639.00 0.001,558,908.00 2,780,344.00 117,003.00 (3,394,614.00)

(3,394,614.00)


July 1 Budget (Single Adoption)FINANCIAL REPORTS

2012-13 BudgetSchool District Certification

19 64352 0000000Form CB

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: cb (Rev 02/22/2012) Page 1 of 3 Printed: 10/15/2012 8:36 AM

ANNUAL BUDGET REPORT:July 1, 2012 Single Budget Adoption

This budget was developed using the state-adopted Criteria and Standards. It was filed and adopted subsequentto a public hearing by the governing board of the school district. (Pursuant to Education Code sections 33129 and42127)

Budget available for inspection at: Public Hearing:

Place: CVUHSD District Office Place: CVCA, Lawndale, CADate: June 21, 2012 Date: June 26, 2012

Time: 05:30 PMAdoption Date: June 26, 2012

Signed:Clerk/Secretary of the Governing Board

(Original signature required)

Contact person for additional information on the budget reports:

Name: Ron Hacker Telephone: 310-263-3220

Title: Asssitant Superintendent-Business Svcs E-mail: [email protected]

Criteria and Standards Review Summary

The following summary is automatically completed based on data provided in the Criteria and Standards Review(Form 01CS). Criteria and standards that are "Not Met," and supplemental information and additional fiscalindicators that are "Yes," may indicate areas of potential concern for fiscal solvency purposes and should becarefully reviewed.

CRITERIA AND STANDARDS MetNotMet

1 Average Daily Attendance Budgeted (funded) ADA has not been overestimated by more than thestandard for the prior fiscal year, or two or more of the previous threefiscal years.

X

2 Enrollment Enrollment has not been overestimated by more than the standardfor the prior fiscal year, or two or more of the previous three fiscalyears.

X

3 ADA to Enrollment Projected second period (P-2) ADA to enrollment ratio is consistent withhistorical ratios for the budget and two subsequent fiscal years. X

4 Revenue Limit Projected change in revenue limit is within the standard for thebudget and two subsequent fiscal years. X




19 64352 0000000Form CB


CRITERIA AND STANDARDS (continued) MetNotMet

5 Salaries and Benefits Projected ratios of total unrestricted salaries and benefits to totalunrestricted general fund expenditures are consistent with historicalratios for the budget and two subsequent fiscal years.

X

6a Other Revenues Projected operating revenues (e.g., federal, other state, and otherlocal) are within the standard for the budget and two subsequentfiscal years.

X

6b Other Expenditures Projected operating expenditures (e.g., books and supplies, andservices and other operating) are within the standard for the budgetand two subsequent fiscal years.

X

7a Deferred Maintenance SBX3 4 (Chapter 12, Statutes of 2009), as amended by SB 70(Chapter 7, Statutes of 2011), eliminates the local match requirementfor Deferred Maintenance from 2008-09 through 2014-15. Therefore,this item has been inactivated for that period.

7b Ongoing and MajorMaintenance Account

If applicable, required contribution to the ongoing and majormaintenance account (i.e., restricted maintenance account) isincluded in the budget.

X

8 Deficit Spending Unrestricted deficit spending, if any, has not exceeded the standardfor two or more of the last three fiscal years. X

9 Fund Balance Unrestricted general fund beginning balance has not beenoverestimated by more than the standard for two or more of the lastthree fiscal years.

X

10 Reserves Projected available reserves (e.g., reserve for economicuncertainties, unassigned/unappropriated amounts) meet minimumrequirements for the budget and two subsequent fiscal years.

X

SUPPLEMENTAL INFORMATION No YesS1 Contingent Liabilities Are there known or contingent liabilities (e.g., financial or program

audits, litigation, state compliance reviews) that may impact thebudget?

X

S2 Using One-time Revenuesto Fund OngoingExpenditures

Are there ongoing general fund expenditures in excess of onepercent of the total general fund expenditures that are funded withone-time resources?

X

S3 Using Ongoing Revenues toFund One-timeExpenditures

Are there large non-recurring general fund expenditures that arefunded with ongoing general fund revenues? X

S4 Contingent Revenues Are any projected revenues for the budget or two subsequent fiscalyears contingent on reauthorization by the local government, speciallegislation, or other definitive act (e.g., parcel taxes, forest reserves)? X

S5 Contributions Have contributions from unrestricted to restricted resources, ortransfers to or from the general fund to cover operating deficits,changed by more than the standard for the budget or two subsequentfiscal years?

X




19 64352 0000000Form CB


SUPPLEMENTAL INFORMATION (continued) No YesS6 Long-term Commitments Does the district have long-term (multiyear) commitments or debt

agreements? X

• If yes, have annual payments for the budget or two subsequentfiscal years increased over prior year's (2011-12) annualpayment?

X

S7a Postemployment BenefitsOther than Pensions

Does the district provide postemployment benefits other thanpensions (OPEB)? X

• If yes, are they lifetime benefits? X• If yes, do benefits continue beyond age 65? X• If yes, are benefits funded by pay-as-you-go? X

S7b Other Self-insuranceBenefits

Does the district provide other self-insurance benefits (e.g., workers'compensation)? X

S8 Status of Labor Are salary and benefit negotiations still open for:Agreements • Certificated? (Section S8A, Line 1) X

• Classified? (Section S8B, Line 1) X• Management/supervisor/confidential? (Section S8C, Line 1) n/a

ADDITIONAL FISCAL INDICATORS No YesA1 Negative Cash Flow Do cash flow projections show that the district will end the budget

year with a negative cash balance in the general fund? X

A2 Independent PositionControl

Is personnel position control independent from the payroll system?X

A3 Declining Enrollment Is enrollment decreasing in both the prior fiscal year and budgetyear? X

A4 New Charter SchoolsImpacting DistrictEnrollment

Are any new charter schools operating in district boundaries that areimpacting the district's enrollment, either in the prior fiscal year orbudget year?

X

A5 Salary Increases ExceedCOLA

Has the district entered into a bargaining agreement where any of thebudget or subsequent fiscal years of the agreement would result insalary increases that are expected to exceed the projected statefunded cost-of-living adjustment?

X

A6 Uncapped Health Benefits Does the district provide uncapped (100% employer paid) healthbenefits for current or retired employees? X

A7 Independent FinancialSystem

Is the district’s financial system independent from the county officesystem? X

A8 Fiscal Distress Reports Does the district have any reports that indicate fiscal distress? If yes,provide copies to the COE, pursuant to EC 42127.6(a). X

A9 Change of CBO orSuperintendent

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



Workers' Compensation Certification19 64352 0000000

Form CC

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: cc (Rev 02/22/2012) Page 1 of 1 Printed: 10/15/2012 8:37 AM

ANNUAL CERTIFICATION REGARDING SELF-INSURED WORKERS' COMPENSATION CLAIMS

Pursuant to EC Section 42141, if a school district, either individually or as a member of a joint powers agency, is self-insured for workers' compensation claims, the superintendent of the school district annually shall provide informationto the governing board of the school district regarding the estimated accrued but unfunded cost of those claims. The governing board annually shall certify to the county superintendent of schools the amount of money, if any, that it hasdecided to reserve in its budget for the cost of those claims.

To the County Superintendent of Schools:

( ) Our district is self-insured for workers' compensation claims as defined in Education Code Section 42141(a):

Total liabilities actuarially determined: $Less: Amount of total liabilities reserved in budget: $Estimated accrued but unfunded liabilities: $ 0.00

( X ) This school district is self-insured for workers' compensation claimsthrough a JPA, and offers the following information:ASCIP

( ) This school district is not self-insured for workers' compensation claims.

Signed Date of Meeting: Jun 26, 2012Clerk/Secretary of the Governing Board

(Original signature required)

For additional information on this certification, please contact:

Name: Ron Hacker

Title: Assistant Supt - Business Svcs

Telephone: 310-263-3220

E-mail: [email protected]


July 1 Budget (Single Adoption)2011-12 Estimated Actuals

GENERAL FUNDCurrent Expense Formula/Minimum Classroom Compensation

19 64352 0000000Form CEA

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: cea (Rev 03/16/2012) Page 1 of 1 Printed: 10/15/2012 8:37 AM

PART I - CURRENTEXPENSE FORMULA

Total Expensefor Year

(1)EDPNo.

Reductions(See Note 1)

(2)EDPNo.

Current Expenseof Education(Col 1 - Col 2)

(3)EDPNo.

Reductions(Extracted)

(See Note 2)(4a)

Reductions(Overrides)*(See Note 2)

(4b)EDPNo.

Current Expense-Part II

(Col 3 - Col 4)(5)

EDPNo.

1000 - CertificatedSalaries 25,515,254.42 301 0.00 303 25,515,254.42 305 54,883.80 307 25,460,370.62 309

2000 - Classified Salaries 9,338,467.94 311 3,066.00 313 9,335,401.94 315 0.00 317 9,335,401.94 3193000 - Employee Benefits(Excluding 3800) 10,872,188.82 321 1,679,093.00 323 9,193,095.82 325 7,040.45 327 9,186,055.37 3294000 - Books, SuppliesEquip Replace. (6500) 3,379,261.91 331 (4,960.00) 333 3,384,221.91 335 537,486.41 337 2,846,735.50 3395000 - Services. . . &7300 - Indirect Costs 13,168,725.80 341 58,213.00 343 13,110,512.80 345 1,915,114.75 347 11,195,398.05 349

TOTAL 60,538,486.89 365 TOTAL 58,023,961.48 369

Note 1 - In Column 2, report expenditures for the following programs: Nonagency (Goals 7100-7199), Community Services (Goal 8100), Food Services (Function 3700), Fringe Benefits for Retired Persons (Objects 3701-3702), and Facilities Acquisition & Construction (Function 8500).

Note 2 - In Column 4, report expenditures for: Transportation (Function 3600), Lottery Expenditures (Resource 1100), Special Education Students in Nonpublic Schools (Function 1180), and other federal or state categorical aid in which funds were granted for expenditures in a program not incurring any teacher salary expenditures or requiring disbursement of the funds without regard to the requirements of EC Section 41372

* If an amount (even zero) is entered in any row of Column 4b or in Line 13b, the form uses only the values in Column 4b and Line 13b rather than the values in Column 4a and Line 13a.

PART II: MINIMUM CLASSROOM COMPENSATION (Instruction, Functions 1000-1999) ObjectEDPNo.

1. Teacher Salaries as Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1100 19,980,797.46 3752. Salaries of Instructional Aides Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2100 718,450.05 3803. STRS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3101 & 3102 1,620,959.41 3824. PERS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3201 & 3202 138,010.38 3835. OASDI - Regular, Medicare and Alternative. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3301 & 3302 391,012.78 3846. Health & Welfare Benefits (EC 41372) (Include Health, Dental, Vision, Pharmaceutical, and Annuity Plans). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3401 & 3402 1,747,049.93 3857. Unemployment Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3501 & 3502 346,451.03 3908. Workers' Compensation Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3601 & 3602 620,362.73 3929. OPEB, Active Employees (EC 41372). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3751 & 3752 0.0010. Other Benefits (EC 22310). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3901 & 3902 467,667.69 39311. SUBTOTAL Salaries and Benefits (Sum Lines 1 - 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26,030,761.46 39512. Less: Teacher and Instructional Aide Salaries and Benefits deducted in Column 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.0013a. Less: Teacher and Instructional Aide Salaries and Benefits (other than Lottery) deducted in Column 4a (Extracted). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61,924.25 396 b. Less: Teacher and Instructional Aide Salaries and Benefits (other than Lottery) deducted in Column 4b (Overrides)*. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39614. TOTAL SALARIES AND BENEFITS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25,968,837.21 39715. Percent of Current Cost of Education Expended for Classroom Compensation (EDP 397 divided by EDP 369) Line 15 must equal or exceed 60% for elementary, 55% for unified and 50% for high school districts to avoid penalty under provisions of EC 41372. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44.76%16. District is exempt from EC 41372 because it meets the provisions of EC 41374. (If exempt, enter 'X') . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART III: DEFICIENCY AMOUNT

A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under thprovisions of EC 41374.A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under thprovisions of EC 41374.1. Minimum percentage required (60% elementary, 55% unified, 50% high) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50.00%2. Percentage spent by this district (Part II, Line 15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44.76%3. Percentage below the minimum (Part III, Line 1 minus Line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.24%4. District's Current Expense of Education after reductions in columns 4a or 4b (Part I, EDP 369). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58,023,961.485. Deficiency Amount (Part III, Line 3 times Line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,040,455.58



GENERAL FUNDCurrent Expense Formula/Minimum Classroom Compensation

19 64352 0000000Form CEB

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: ceb (Rev 03/16/2012) Page 1 of 1 Printed: 10/15/2012 8:37 AM

PART I - CURRENTEXPENSE FORMULA

Total Expensefor Year

(1)EDPNo.

Reductions(See Note 1)

(2)EDPNo.

Current Expenseof Education(Col 1 - Col 2)

(3)EDPNo.

Reductions(Extracted)

(See Note 2)(4a)

Reductions(Overrides)*(See Note 2)

(4b)EDPNo.

Current Expense-Part II

(Col 3 - Col 4)(5)

EDPNo.

1000 - CertificatedSalaries 23,242,647.54 301 0.00 303 23,242,647.54 305 4,800.00 307 23,237,847.54 309

2000 - Classified Salaries 8,912,575.17 311 0.00 313 8,912,575.17 315 0.00 317 8,912,575.17 3193000 - Employee Benefits(Excluding 3800) 9,561,527.49 321 1,250,000.00 323 8,311,527.49 325 720.00 327 8,310,807.49 3294000 - Books, SuppliesEquip Replace. (6500) 1,689,260.82 331 0.00 333 1,689,260.82 335 303,114.28 337 1,386,146.54 3395000 - Services. . . &7300 - Indirect Costs 11,129,319.03 341 0.00 343 11,129,319.03 345 1,643,904.72 347 9,485,414.31 349

TOTAL 53,285,330.05 365 TOTAL 51,332,791.05 369

Note 1 - In Column 2, report expenditures for the following programs: Nonagency (Goals 7100-7199), Community Services (Goal 8100), Food Services (Function 3700), Fringe Benefits for Retired Persons (Objects 3701-3702), and Facilities Acquisition & Construction (Function 8500).

Note 2 - In Column 4, report expenditures for: Transportation (Function 3600), Lottery Expenditures (Resource 1100), Special Education Students in Nonpublic Schools (Function 1180), and other federal or state categorical aid in which funds were granted for expenditures in a program not incurring any teacher salary expenditures or requiring disbursement of the funds without regard to the requirements of EC Section 41372

* If an amount (even zero) is entered in any row of Column 4b or in Line 13b, the form uses only the values in Column 4b and Line 13b rather than the values in Column 4a and Line 13a.

PART II: MINIMUM CLASSROOM COMPENSATION (Instruction, Functions 1000-1999) ObjectEDPNo.

1. Teacher Salaries as Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1100 18,688,905.54 3752. Salaries of Instructional Aides Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2100 666,267.00 3803. STRS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3101 & 3102 1,651,266.54 3824. PERS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3201 & 3202 122,202.18 3835. OASDI - Regular, Medicare and Alternative. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3301 & 3302 393,478.28 3846. Health & Welfare Benefits (EC 41372) (Include Health, Dental, Vision, Pharmaceutical, and Annuity Plans). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3401 & 3402 1,561,809.00 3857. Unemployment Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3501 & 3502 213,842.89 3908. Workers' Compensation Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3601 & 3602 593,346.04 3929. OPEB, Active Employees (EC 41372). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3751 & 3752 0.0010. Other Benefits (EC 22310). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3901 & 3902 30,050.00 39311. SUBTOTAL Salaries and Benefits (Sum Lines 1 - 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23,921,167.47 39512. Less: Teacher and Instructional Aide Salaries and Benefits deducted in Column 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.0013a. Less: Teacher and Instructional Aide Salaries and Benefits (other than Lottery) deducted in Column 4a (Extracted). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,520.00 396 b. Less: Teacher and Instructional Aide Salaries and Benefits (other than Lottery) deducted in Column 4b (Overrides)*. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39614. TOTAL SALARIES AND BENEFITS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23,915,647.47 39715. Percent of Current Cost of Education Expended for Classroom Compensation (EDP 397 divided by EDP 369) Line 15 must equal or exceed 60% for elementary, 55% for unified and 50% for high school districts to avoid penalty under provisions of EC 41372. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46.59%16. District is exempt from EC 41372 because it meets the provisions of EC 41374. (If exempt, enter 'X') . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART III: DEFICIENCY AMOUNT

A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under thprovisions of EC 41374.A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under thprovisions of EC 41374.1. Minimum percentage required (60% elementary, 55% unified, 50% high) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50.00%2. Percentage spent by this district (Part II, Line 15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46.59%3. Percentage below the minimum (Part III, Line 1 minus Line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.41%4. District's Current Expense of Education after reductions in columns 4a or 4b (Part I, EDP 369). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51,332,791.055. Deficiency Amount (Part III, Line 3 times Line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,750,448.17



Schedule of Long-Term Liabilities19 64352 0000000

Form DEBT

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: debt (Rev 03/28/2008) Page 1 of 1 Printed: 10/15/2012 8:37 AM

Unaudited Balance July 1

AuditAdjustments/Restatements

AuditedBalance July 1 Increases Decreases

Ending BalanceJune 30

Amounts DueWithin One Year

Governmental Activities:

General Obligation Bonds Payable 96,180,871.00 0.00 96,180,871.00 3,269,254.00 4,466,753.00 94,983,372.00 4,466,753.00 State School Building Loans Payable 0.00 0.00 Certificates of Participation Payable 0.00 0.00 Capital Leases Payable 0.00 0.00 Lease Revenue Bonds Payable 0.00 0.00 Other General Long-Term Debt 2,424,750.00 2,424,750.00 2,424,750.00 0.00 0.00 Net OPEB Obligation 0.00 0.00 Compensated Absences Payable 607,125.00 0.00 607,125.00 176,425.00 783,550.00 0.00

Governmental activities long-term liabilities 99,212,746.00 0.00 99,212,746.00 3,445,679.00 6,891,503.00 95,766,922.00 4,466,753.00

Business-Type Activities:

General Obligation Bonds Payable 0.00 0.00 State School Building Loans Payable 0.00 0.00 Certificates of Participation Payable 0.00 0.00 Capital Leases Payable 0.00 0.00 Lease Revenue Bonds Payable 0.00 0.00 Other General Long-Term Debt 0.00 0.00 Net OPEB Obligation 0.00 0.00 Compensated Absences Payable 0.00 0.00

Business-type activities long-term liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00



Indirect Cost Rate Worksheet19 64352 0000000

Form ICR

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: icr (Rev 02/15/2012) Page 1 of 3 Printed: 10/15/2012 8:37 AM

Part I - General Administrative Share of Plant Services Costs California's indirect cost plan allows that the general administrative costs in the indirect cost pool may include that portion of plant services costs (maintenance and operations costs and facilities rents and leases costs) attributable to the general administrative offices. The calculation of the plant services costs attributed to general administration and included in the pool is standardized and automated using the percentage of salaries and benefits relating to general administration as proxy for the percentage of square footage occupied by general administration.

A. Salaries and Benefits - Other General Administration and Centralized Data Processing 1. Salaries and benefits paid through payroll (Funds 01, 09, and 62, objects 1000-3999 except 3701-3702) (Functions 7200-7700, goals 0000 and 9000) 2,929,133.75 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) 41,203,723.43 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) 7.11%

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




Form 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) 5,677,560.66 2. Centralized Data Processing, less portion charged to restricted resources or specific goals (Function 7700, objects 1000-5999, minus Line B10) 967,778.00 3. External Financial Audit - Single Audit (Function 7190, resources 0000-1999, goals 0000 and 9000, objects 5000-5999)

90,000.00 4. Staff Relations and Negotiations (Function 7120, resources 0000-1999, goals 0000 and 9000, objects 1000-5999) 50,000.00 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) 517,959.06 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) 7,303,297.72 9. Carry-Forward Adjustment (Part IV, Line F) 2,765,530.26 10. Total Adjusted Indirect Costs (Line A8 plus Line A9) 10,068,827.98

B. Base Costs 1. Instruction (Functions 1000-1999, objects 1000-5999 except 5100) 33,295,490.33 2. Instruction-Related Services (Functions 2000-2999, objects 1000-5999 except 5100) 7,503,820.42 3. Pupil Services (Functions 3000-3999, objects 1000-5999 except 5100) 3,742,784.74 4. Ancillary Services (Functions 4000-4999, objects 1000-5999 except 5100) 54,278.00 5. Community Services (Functions 5000-5999, objects 1000-5999 except 5100) 0.00 6. Enterprise (Function 6000, objects 1000-5999 except 5100) 0.00 7. Board and Superintendent (Functions 7100-7180, objects 1000-5999, minus Part III, Line A4) 1,142,183.44 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) 0.00 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) 0.00 11. Plant Maintenance and Operations (all except portion relating to general administrative offices) (Functions 8100-8400, objects 1000-5999 except 5100, minus Part III, Line A5) 6,766,978.44 12. Facilities Rents and Leases (all except portion relating to general administrative offices) (Function 8700, objects 1000-5999 except 5100, minus Part III, Line A6) 0.00 13. Adjustment for Employment Separation Costs a. Less: Normal Separation Costs (Part II, Line A) 0.00 b. Plus: Abnormal or Mass Separation Costs (Part II, Line B) 0.00 14. Adult Education (Fund 11, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 2,258,497.88 15. Child Development (Fund 12, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 0.00 16. Cafeteria (Funds 13 and 61, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 3,599,690.36 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) 58,363,723.61

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) 12.51%

D. Preliminary Proposed Indirect Cost Rate (For final approved fixed-with-carry-forward rate for use in 2013-14 see www.cde.ca.gov/fg/ac/ic) (Line A10 divided by Line B18) 17.25%




Form 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) 7,303,297.72

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

1. Carry-forward adjustment from the second prior year 802,513.25

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 (9.15%) times Part III, Line B18); zero if negative 2,765,530.26

2. Over-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus the lesser of (approved indirect cost rate (9.15%) times Part III, Line B18) or (the highest rate used to recover costs from any program (10.27%) times Part III, Line B18); zero if positive 0.00

D. Preliminary carry-forward adjustment (Line C1 or C2) 2,765,530.26

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) 2,765,530.26



Exhibit A: Indirect Cost Rates Charged to Programs19 64352 0000000

Form ICR


Approved indirect cost rate: 9.15%Highest rate used in any program: 10.27%

Note: In one or more resources, the rate used is greater than the approved rate.

Fund Resource

Eligible Expenditures(Objects 1000-5999

except Object 5100)Indirect Costs Charged

(Objects 7310 and 7350)RateUsed

01 3010 2,067,110.30 189,140.59 9.15%01 3310 901,176.36 82,457.64 9.15%01 3313 199,801.94 18,282.06 9.15%01 3410 284,848.00 26,064.00 9.15%01 3550 225,846.00 11,233.00 4.97%01 4035 251,224.29 22,987.02 9.15%01 4047 18,358.69 1,679.82 9.15%01 4048 88,925.71 4,416.24 4.97%01 4203 247,828.27 4,956.57 2.00%01 6385 109,160.72 9,961.63 9.13%01 6500 4,344,589.49 445,976.00 10.27%01 6520 289,204.00 26,188.00 9.06%01 6535 4,776.94 212.00 4.44%01 7090 920,389.59 27,623.82 3.00%01 7091 218,289.32 6,548.68 3.00%01 7220 282,794.53 25,875.67 9.15%01 7240 0.00 126,488.29 N/A01 8150 1,853,407.50 170,446.50 9.20%11 3555 46,827.99 2,229.01 4.76%13 5310 3,599,690.36 173,313.14 4.81%



LOTTERY REPORTRevenues, Expenditures andEnding Balances - All Funds

19 64352 0000000Form L

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: lot (Rev 01/17/2012) Page 1 of 1 Printed: 10/15/2012 8:37 AM

Description Object Codes

Lottery:Unrestricted

(Resource 1100)

Transferred toOther

Resources forExpenditure

Lottery:Instructional

Materials(Resource 6300)* Totals

A. AMOUNT AVAILABLE FOR THIS FISCAL YEAR 1. Adjusted Beginning Fund Balance 9791-9795 0.00 130,888.70 130,888.70 2. State Lottery Revenue 8560 985,369.00 106,351.70 1,091,720.70 3. Other Local Revenue 8600-8799 0.00 0.00 0.00 4. Transfers from Funds of Lapsed/Reorganized Districts 8965 0.00 0.00 0.00 5. Contributions from Unrestricted Resources (Total must be zero) 8980 (385,369.00) 385,369.00 0.00 6. Total Available (Sum Lines A1 through A5) 600,000.00 385,369.00 237,240.40 1,222,609.40

B. EXPENDITURES AND OTHER FINANCING USES 1. Certificated Salaries 1000-1999 0.00 0.00 2. Classified Salaries 2000-2999 0.00 0.00 3. Employee Benefits 3000-3999 0.00 0.00 4. Books and Supplies 4000-4999 254,569.00 385,369.00 237,240.40 877,178.40 5. a. Services and Other Operating Expenditures (Resource 1100) 5000-5999 345,431.00 345,431.00 b. Services and Other Operating Expenditures (Resource 6300)

5000-5999, except5100, 5710, 5800

c. Duplicating Costs for Instructional Materials (Resource 6300) 5100, 5710, 5800 6. Capital Outlay 6000-6999 0.00 0.00 7. Tuition 7100-7199 0.00 0.00 8. Interagency Transfers Out a. To Other Districts, County Offices, and Charter Schools 7211,7212,7221,

7222,7281,7282 0.00 0.00 b. To JPAs and All Others 7213,7223,

7283,7299 0.00 0.00 9. Transfers of Indirect Costs 7300-7399 10. Debt Service 7400-7499 0.00 0.00 11. All Other Financing Uses 7630-7699 0.00 0.00 12. Total Expenditures and Other Financing Uses (Sum Lines B1 through B11 ) 600,000.00 385,369.00 237,240.40 1,222,609.40

C. ENDING BALANCE (Must equal Line A6 minus Line B12) 979Z 0.00 0.00 0.00 0.00D. COMMENTS:

Data from this report will be used to prepare a report to the Legislature as required by Control Section 24.60 of the Budget A

*Pursuant to Government Code Section 8880.4.5(a)2(B) and the definition in Education Code Section 60010(h), Resource 6300 funds are to be used for purchase of instructional materials only. Any amounts in the shaded cells of this column should be reviewed for appropriatene



Multiyear ProjectionsUnrestricted

19 64352 0000000Form MYP

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: myp (Rev 03/27/2012) Page 1 Printed: 10/15/2012 8:37 AM

DescriptionObjectCodes

2012-13Budget

(Form 01)(A)

%Change

(Cols. C-A/A)(B)

2013-14Projection

(C)

%Change

(Cols. E-C/C)(D)

2014-15Projection

(E)

(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted except line A1i)A. REVENUES AND OTHER FINANCING SOURCES 1. Revenue Limit Sources 8010-8099 33,270,934.00 a. Base Revenue Limit per ADA (Form RL, line 4, ID 0024) 8,243.93 2.51% 8,450.93 2.70% 8,679.32 b. AB 851 Add-on (Meals, BTS, Special Adj.) (Form RL, line 5b, ID 0719) 0.00 0.00% 0.00 0.00% 0.00 c. Revenue Limit ADA (Form RL, line 5c, ID 0033) 6,126.99 0.00% 6,126.99 0.00% 6,126.99 d. Total Base Revenue Limit ([Line A1a plus A1b] times A1c) (ID 0034, 0724) 50,510,476.67 2.51% 51,778,763.60 2.70% 53,178,106.85 e. Other Revenue Limit (Form RL, lines 6 thru 14) 0.00 0.00% 0.00 0.00% 0.00 f. Total Revenue Limit Subject to Deficit (Sum lines A1d plus A1e, ID 0082) 50,510,476.67 2.51% 51,778,763.60 2.70% 53,178,106.85 g. Deficit Factor (Form RL, line 16) 0.77728 0.00% 0.77728 0.00% 0.77728 h. Deficited Revenue Limit (Line A1f times line A1g) (ID 0284) 39,260,783.31 2.51% 40,246,597.37 2.70% 41,334,278.89 i. Plus: Other Adjustments (e.g., basic aid, charter schools object 8015, prior year adjustments objects 8019 and 8099) 300,000.00 -100.00% 0.00 0.00% 0.00 j. Revenue Limit Transfers (Objects 8091 and 8097) (3,668,819.00) 10.49% (4,053,505.00) -4.34% (3,877,683.00) k. Other Adjustments (Form RL, lines 18 thru 20 and line 41) (2,621,031.00) 3.09% (2,702,003.00) 0.00% (2,702,003.00) l. Total Revenue Limit Sources (Sum lines A1h thru A1k) (Must equal line A1) 33,270,933.31 0.66% 33,491,089.37 3.77% 34,754,592.89 2. Federal Revenues 8100-8299 129,766.00 0.00% 129,766.00 0.00% 129,766.00 3. Other State Revenues 8300-8599 10,538,417.00 0.00% 10,538,417.00 0.00% 10,538,417.00 4. Other Local Revenues 8600-8799 663,000.00 60.33% 1,063,000.00 0.00% 1,063,000.00 5. Other Financing Sources a. Transfers In 8900-8929 0.00 0.00% 0.00 0.00% 0.00 b. Other Sources 8930-8979 0.00 0.00% 0.00 0.00% 0.00 c. Contributions 8980-8999 (4,769,440.91) -2.10% (4,669,440.00) 0.00% (4,669,440.00) 6. Total (Sum lines A1l thru A5) 39,832,675.40 1.81% 40,552,832.37 3.12% 41,816,335.89

B. EXPENDITURES AND OTHER FINANCING USES 1. Certificated Salaries a. Base Salaries 19,719,930.54 19,581,601.54 b. Step & Column Adjustment 295,000.00 300,224.00 c. Cost-of-Living Adjustment 0.00 0.00 d. Other Adjustments (433,329.00) 0.00 e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 19,719,930.54 -0.70% 19,581,601.54 1.53% 19,881,825.54 2. Classified Salaries a. Base Salaries 6,910,550.62 6,876,163.62 b. Step & Column Adjustment 103,650.00 105,213.00 c. Cost-of-Living Adjustment 0.00 0.00 d. Other Adjustments (138,037.00) 0.00 e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 6,910,550.62 -0.50% 6,876,163.62 1.53% 6,981,376.62 3. Employee Benefits 3000-3999 8,101,549.76 -0.52% 8,059,211.00 1.26% 8,160,571.00 4. Books and Supplies 4000-4999 664,898.00 0.00% 664,898.00 75.20% 1,164,898.00 5. Services and Other Operating Expenditures 5000-5999 6,790,914.99 -1.77% 6,670,915.00 0.00% 6,670,915.00 6. Capital Outlay 6000-6999 0.00 0.00% 0.00 0.00% 0.00 7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 6,373.00 0.00% 6,373.00 0.00% 6,373.00 8. Other Outgo - Transfers of Indirect Costs 7300-7399 (1,204,796.55) 0.00% (1,204,796.00) 0.00% (1,204,796.00) 9. Other Financing Uses a. Transfers Out 7600-7629 316,000.00 -100.00% 0.00 0.00% 0.00 b. Other Uses 7630-7699 0.00 0.00% 0.00 0.00% 0.0010. Other Adjustments (Explain in Section F below) 0.00 0.0011. Total (Sum lines B1 thru B10) 41,305,420.36 -1.58% 40,654,366.16 2.48% 41,661,163.16C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11) (1,472,744.96) (101,533.79) 155,172.73

D. FUND BALANCE 1. Net Beginning Fund Balance (Form 01, line F1e) 3,543,410.86 2,070,665.90 1,969,132.11 2. Ending Fund Balance (Sum lines C and D1) 2,070,665.90 1,969,132.11 2,124,304.84

3. Components of Ending Fund Balance a. Nonspendable 9710-9719 230,000.00 230,000.00 230,000.00 b. Restricted 9740 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 0.00 0.00 0.00 e. Unassigned/Unappropriated 1. Reserve for Economic Uncertainties 9789 1,756,685.00 1,734,604.00 1,764,808.00 2. Unassigned/Unappropriated 9790 83,981.59 4,528.11 129,496.84 f. Total Components of Ending Fund Balance (Line D3f must agree with line D2) 2,070,666.59 1,969,132.11 2,124,304.84



Multiyear ProjectionsUnrestricted

19 64352 0000000Form MYP



2012-13Budget

(Form 01)(A)

%Change

(Cols. C-A/A)(B)

2013-14Projection

(C)

%Change

(Cols. E-C/C)(D)

2014-15Projection

(E)E. AVAILABLE RESERVES 1. General Fund a. Stabilization Arrangements 9750 0.00 0.00 0.00 b. Reserve for Economic Uncertainties 9789 1,756,685.00 1,734,604.00 1,764,808.00 c. Unassigned/Unappropriated 9790 83,981.59 4,528.11 129,496.84(Enter reserve projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted.) 2. Special Reserve Fund - Noncapital Outlay (Fund 17) a. Stabilization Arrangements 9750 b. Reserve for Economic Uncertainties 9789 c. Unassigned/Unappropriated 9790 3. Total Available Reserves (Sum lines E1a thru E2c) 1,840,666.59 1,739,132.11 1,894,304.84F. ASSUMPTIONSPlease 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.

Three additional Furlough days districtwide for FY 2013-14 and FY 2014-15Three additional Furlough days districtwide for FY 2013-14 and FY 2014-15



Multiyear ProjectionsRestricted

19 64352 0000000Form MYP



2012-13Budget

(Form 01)(A)

%Change

(Cols. C-A/A)(B)

2013-14Projection

(C)

%Change

(Cols. E-C/C)(D)

2014-15Projection

(E)

(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)A. REVENUES AND OTHER FINANCING SOURCES 1. Revenue Limit Sources 8010-8099 3,668,819.00 0.00% 3,668,819.00 0.00% 3,668,819.00 2. Federal Revenues 8100-8299 3,835,576.00 0.00% 3,835,576.00 0.00% 3,835,576.00 3. Other State Revenues 8300-8599 4,836,024.00 0.00% 4,836,024.00 0.00% 4,836,024.00 4. Other Local Revenues 8600-8799 140,903.00 10.65% 155,903.00 0.00% 155,903.00 5. Other Financing Sources a. Transfers In 8900-8929 0.00 0.00% 0.00 0.00% 0.00 b. Other Sources 8930-8979 0.00 0.00% 0.00 0.00% 0.00 c. Contributions 8980-8999 4,769,440.91 -2.10% 4,669,440.00 0.00% 4,669,440.00 6. Total (Sum lines A1 thru A5) 17,250,762.91 -0.49% 17,165,762.00 0.00% 17,165,762.00

B. EXPENDITURES AND OTHER FINANCING USES 1. Certificated Salaries a. Base Salaries 3,522,717.00 3,575,557.00 b. Step & Column Adjustment 52,840.00 53,633.00 c. Cost-of-Living Adjustment 0.00 0.00 d. Other Adjustments 0.00 0.00 e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 3,522,717.00 1.50% 3,575,557.00 1.50% 3,629,190.00 2. Classified Salaries a. Base Salaries 2,002,024.55 2,032,054.55 b. Step & Column Adjustment 30,030.00 30,480.00 c. Cost-of-Living Adjustment 0.00 0.00 d. Other Adjustments 0.00 0.00 e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 2,002,024.55 1.50% 2,032,054.55 1.50% 2,062,534.55 3. Employee Benefits 3000-3999 1,571,735.95 5.61% 1,659,953.00 1.27% 1,680,981.00 4. Books and Supplies 4000-4999 1,024,362.82 0.00% 1,024,361.90 -10.26% 919,220.90 5. Services and Other Operating Expenditures 5000-5999 4,504,592.04 -5.69% 4,248,505.00 0.00% 4,248,505.00 6. Capital Outlay 6000-6999 0.00 0.00% 0.00 0.00% 0.00 7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 3,586,722.00 0.00% 3,586,722.00 0.00% 3,586,722.00 8. Other Outgo - Transfers of Indirect Costs 7300-7399 1,038,608.55 0.00% 1,038,608.55 0.00% 1,038,608.55 9. Other Financing Uses a. Transfers Out 7600-7629 0.00 0.00% 0.00 0.00% 0.00 b. Other Uses 7630-7699 0.00 0.00% 0.00 0.00% 0.0010. Other Adjustments (Explain in Section F below)11. Total (Sum lines B1 thru B10) 17,250,762.91 -0.49% 17,165,762.00 0.00% 17,165,762.00C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11) 0.00 0.00 0.00

D. FUND BALANCE 1. Net Beginning Fund Balance (Form 01, line F1e) 0.00 0.00 0.00 2. Ending Fund Balance (Sum lines C and D1) 0.00 0.00 0.00 3. Components of Ending Fund Balance a. Nonspendable 9710-9719 0.00 0.00 0.00 b. Restricted 9740 0.00 0.00 0.00 c. Committed 1. Stabilization Arrangements 9750 2. Other Commitments 9760 d. Assigned 9780 e. Unassigned/Unappropriated 1. Reserve for Economic Uncertainties 9789 2. Unassigned/Unappropriated 9790 0.00 0.00 0.00 f. Total Components of Ending Fund Balance (Line D3f must agree with line D2) 0.00 0.00 0.00



Multiyear ProjectionsRestricted

19 64352 0000000Form MYP



2012-13Budget

(Form 01)(A)

%Change

(Cols. C-A/A)(B)

2013-14Projection

(C)

%Change

(Cols. E-C/C)(D)

2014-15Projection

(E)E. AVAILABLE RESERVES 1. General Fund a. Stabilization Arrangements 9750 b. Reserve for Economic Uncertainties 9789 c. Unassigned/Unappropriated 9790(Enter reserve projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted.) 2. Special Reserve Fund - Noncapital Outlay (Fund 17) a. Stabilization Arrangements 9750 b. Reserve for Economic Uncertainties 9789 c. Unassigned/Unappropriated 9790 3. Total Available Reserves (Sum lines E1a thru E2c)F. ASSUMPTIONSPlease provide below or on a separate attachment, the assumptions used to determine the projections for the first andsecond subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustmentsprojected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide.



Multiyear ProjectionsUnrestricted/Restricted

19 64352 0000000Form MYP



2012-13Budget

(Form 01)(A)

%Change

(Cols. C-A/A)(B)

2013-14Projection

(C)

%Change

(Cols. E-C/C)(D)

2014-15Projection

(E)(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)A. REVENUES AND OTHER FINANCING SOURCES 1. Revenue Limit Sources 8010-8099 36,939,753.00 0.60% 37,159,908.37 3.40% 38,423,411.89 2. Federal Revenues 8100-8299 3,965,342.00 0.00% 3,965,342.00 0.00% 3,965,342.00 3. Other State Revenues 8300-8599 15,374,441.00 0.00% 15,374,441.00 0.00% 15,374,441.00 4. Other Local Revenues 8600-8799 803,903.00 51.62% 1,218,903.00 0.00% 1,218,903.00 5. Other Financing Sources a. Transfers In 8900-8929 0.00 0.00% 0.00 0.00% 0.00 b. Other Sources 8930-8979 0.00 0.00% 0.00 0.00% 0.00 c. Contributions 8980-8999 0.00 0.00% 0.00 0.00% 0.00 6. Total (Sum lines A1 thru A5) 57,083,438.31 1.11% 57,718,594.37 2.19% 58,982,097.89B. EXPENDITURES AND OTHER FINANCING USES 1. Certificated Salaries a. Base Salaries 23,242,647.54 23,157,158.54 b. Step & Column Adjustment 347,840.00 353,857.00 c. Cost-of-Living Adjustment 0.00 0.00 d. Other Adjustments (433,329.00) 0.00 e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 23,242,647.54 -0.37% 23,157,158.54 1.53% 23,511,015.54 2. Classified Salaries a. Base Salaries 8,912,575.17 8,908,218.17 b. Step & Column Adjustment 133,680.00 135,693.00 c. Cost-of-Living Adjustment 0.00 0.00 d. Other Adjustments (138,037.00) 0.00 e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 8,912,575.17 -0.05% 8,908,218.17 1.52% 9,043,911.17 3. Employee Benefits 3000-3999 9,673,285.71 0.47% 9,719,164.00 1.26% 9,841,552.00 4. Books and Supplies 4000-4999 1,689,260.82 0.00% 1,689,259.90 23.37% 2,084,118.90 5. Services and Other Operating Expenditures 5000-5999 11,295,507.03 -3.33% 10,919,420.00 0.00% 10,919,420.00 6. Capital Outlay 6000-6999 0.00 0.00% 0.00 0.00% 0.00 7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 3,593,095.00 0.00% 3,593,095.00 0.00% 3,593,095.00 8. Other Outgo - Transfers of Indirect Costs 7300-7399 (166,188.00) 0.00% (166,187.45) 0.00% (166,187.45) 9. Other Financing Uses a. Transfers Out 7600-7629 316,000.00 0.00% 0.00 0.00% 0.00 b. Other Uses 7630-7699 0.00 0.00% 0.00 0.00% 0.0010. Other Adjustments 0.00 0.0011. Total (Sum lines B1 thru B10) 58,556,183.27 -1.26% 57,820,128.16 1.74% 58,826,925.16C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11) (1,472,744.96) (101,533.79) 155,172.73D. FUND BALANCE 1. Net Beginning Fund Balance (Form 01, line F1e) 3,543,410.86 2,070,665.90 1,969,132.11 2. Ending Fund Balance (Sum lines C and D1) 2,070,665.90 1,969,132.11 2,124,304.84 3. Components of Ending Fund Balance a. Nonspendable 9710-9719 230,000.00 230,000.00 230,000.00 b. Restricted 9740 0.00 0.00 0.00 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 0.00 0.00 0.00 e. Unassigned/Unappropriated 1. Reserve for Economic Uncertainties 9789 1,756,685.00 1,734,604.00 1,764,808.00 2. Unassigned/Unappropriated 9790 83,981.59 4,528.11 129,496.84 f. Total Components of Ending Fund Balance (Line D3f must agree with line D2) 2,070,666.59 1,969,132.11 2,124,304.84



Multiyear ProjectionsUnrestricted/Restricted

19 64352 0000000Form MYP



2012-13Budget

(Form 01)(A)

%Change

(Cols. C-A/A)(B)

2013-14Projection

(C)

%Change

(Cols. E-C/C)(D)

2014-15Projection

(E)E. AVAILABLE RESERVES 1. General Fund a. Stabilization Arrangements 9750 0.00 0.00 0.00 b. Reserve for Economic Uncertainties 9789 1,756,685.00 1,734,604.00 1,764,808.00 c. Unassigned/Unappropriated 9790 83,981.59 4,528.11 129,496.84 d. Negative Restricted Ending Balances (Negative resources 2000-9999) (Enter projections) 979Z 0.00 0.00 2. Special Reserve Fund - Noncapital Outlay (Fund 17) a. Stabilization Arrangements 9750 0.00 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 E1a thru E2c) 1,840,666.59 1,739,132.11 1,894,304.84 4. Total Available Reserves - by Percent (Line E3 divided by Line F3c) 3.14% 3.01% 3.22%F. RECOMMENDED RESERVES 1. Special Education Pass-through Exclusions For districts that serve as the administrative unit (AU) of a special education local plan area (SELPA): a. Do you choose to exclude from the reserve calculation the pass-through funds distributed to SELPA members? 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) 0.00 0.00 0.00 2. District ADA Used to determine the reserve standard percentage level on line F3d (Col. A: Form A, Estimated P-2 ADA column, lines 3, 6, and 25; enter projections) 6,031.91 6,031.91 6,031.91 3. Calculating the Reserves a. Expenditures and Other Financing Uses (Line B11) 58,556,183.27 57,820,128.16 58,826,925.16 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) 58,556,183.27 57,820,128.16 58,826,925.16 d. Reserve Standard Percentage Level (Refer to Form 01CS, Criterion 10 for calculation details) 3% 3% 3% e. Reserve Standard - By Percent (Line F3c times F3d) 1,756,685.50 1,734,603.84 1,764,807.75 f. Reserve Standard - By Amount (Refer to Form 01CS, Criterion 10 for calculation details) 0.00 0.00 0.00 g. Reserve Standard (Greater of Line F3e or F3f) 1,756,685.50 1,734,603.84 1,764,807.75 h. Available Reserves (Line E3) Meet Reserve Standard (Line F3g) YES YES YES



No Child Left Behind Maintenance of Effort Expenditures19 64352 0000000

Form NCMOE

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: ncmoe (Rev 04/03/2012) Page 1 Printed: 10/15/2012 8:38 AM

Funds 01, 09, and 62Section I - Expenditures Goals Functions Objects

2011-12Expenditures

A. Total state, federal, and local expenditures (all resources) All All 1000-7999 67,211,893.64

B. Less all federal expenditures not allowed for MOE(Resources 3000-5999, except 3330, 3340, 3355, 3360, 3370, 3375, 3385, and 3405) All All 1000-7999 4,706,269.26

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

1000-7999except

3801-3802 0.00

2. Capital OutlayAll except7100-7199

All except5000-5999 6000-6999 300,271.75

3. Debt Service All 9100

5400-5450,5800, 7430-

7439 81,000.00

4. Other Transfers Out All 9200 7200-7299 0.00

5. Interfund Transfers Out All 9300 7600-7629 1,302,364.00

9100 76996. All Other Financing Uses All 9200 7651 0.00

7. Nonagency 7100-7199

All except5000-5999,9000-9999

1000-7999except

3801-3802 48,303.008. Tuition (Revenue, in lieu of expenditures, to approximate

costs of services for which tuition is received)All All 8710 12,000.00

9. PERS Reduction All All 3801-3802 83,753.18

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

Manually entered. Must not includeexpenditures in lines B, C1-C9, D1, or

D2.

11. Total state and local expenditures not allowed for MOE calculation(Sum lines C1 through C10) 1,827,691.93

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.

E. Total expenditures before adjustments(Line A minus lines B and C11, plus lines D1 and D2) 60,677,932.45

F. Charter school expenditure adjustments (From Section V) 0.00

G. Total expenditures subject to MOE (Line E plus Line F) 60,677,932.45




Form NCMOE


Section II - Expenditures Per ADA

2011-12Annual ADA/

Exps. Per ADA

A. Average Daily Attendance(Form A, Annual ADA column, lines 3, 6, 26, and 28)

6,031.91

B. Supplemental Instructional Hours converted to ADA(Form A, Annual ADA column, lines 21 and 27 - Currentlynot collected due to flexibility provisions of SBX3 4 asamended by SB 70)

C. Total ADA before adjustments (Lines A plus B) 6,031.91

D. Charter school ADA adjustments (From Section V) 0.00

E. Adjusted total ADA (Lines C plus D) 6,031.91

F. Expenditures per ADA (Line I.G divided by Line II.E) 10,059.49

Section III - MOE Calculation (For data collection only. Finaldetermination will be done by CDE) Total Per ADA

A. Base expenditures (Preloaded expenditures from prior year official CDEMOE calculation). (Note: If the prior year MOE was not met, CDE hasadjusted the prior year base to 90 percent of the preceding prior yearamount rather than the actual prior year expenditure amount.)

57,089,244.93 9,676.911. Adjustment to base expenditure and expenditure per ADA amounts for

LEAs failing prior year MOE calculation (From Section VI) 0.00 0.002. Total adjusted base expenditure amounts (Line A plus Line A.1) 57,089,244.93 9,676.91

B. Required effort (Line A.2 times 90%) 51,380,320.44 8,709.22

C. Current year expenditures (Line I.G and Line II.F) 60,677,932.45 10,059.49

D. MOE deficiency amount, if any (Line B minus Line C)(If negative, then zero) 0.00 0.00

E. MOE determination(If one or both of the amounts in line D are zero, the MOE requirement MOE Metis met; if both amounts are positive, the MOE requirement is not met. Ifeither column in Line A.2 or Line C equals zero, the MOE calculation isincomplete.)

F. MOE deficiency percentage, if MOE not met; otherwise, zero(Line D divided by Line B)(Funding under NCLB covered programs in FY 2013-14 maybe reduced by the lower of the two percentages) 0.00% 0.00%




Form NCMOE


Section IV - ARRA State Fiscal Stabilization Fund (SFSF) Expenditures and/or Education Jobs Fund Expendituresto Meet MOE Requirement (If both amounts in Line D of Section III are positive)

Funds 01, 09, and 62

SFSF Expenditures (Resource 3200)/Education JobsFund Expenditures (Resource 3205) Goals Functions Objects

2011-12Expenditures

A. Expenditures available to apply to deficiency:

1. All Resource 3200 and/or Resource 3205 Expenditures All All 1000-7999 0.00

2. Less state and local expenditures not allowed for MOE:

a. Community Services All 5000-5999

1000-7999except

3801-3802 0.00

b. Capital OutlayAll except7100-7199

All except5000-5999 6000-6999 0.00

c. Debt Service All 9100

5400-5450,5800, 7430-

7439 0.00

d. Other Transfers Out All 9200 7200-7299 0.00

e. Interfund Transfers Out All 9300 7600-7629 0.009100 7699

f. All Other Financing Uses All 9200 7651 0.00

g. Nonagency 7100-7199

All except5000-5999,9000-9999

1000-7999except

3801-3802 0.00

h. PERS Reduction All All 3801-3802 0.00

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

Manually entered. Must not includeexpenditures previously included.

j. Total state and local expenditures not allowed forMOE calculation (Sum lines A2a through A2i) 0.00

3. Plus additional MOE expenditures:

a. Expenditures to cover deficits for student body activitiesManually entered. Must not includeexpenditures previously included.

4. Total SFSF/Education Jobs Fund expenditures availableto apply to deficiency(Line IV.A1 minus Line IV.A2j plus Line IV.A3a) 0.00




Form NCMOE


Section IV - ARRA State Fiscal Stabilization Fund (SFSF) Expenditures and/or Education Jobs Fund Expendituresto Meet MOE Requirement (If both amounts in Line D of Section III are positive) (continued)

Aggregate Expenditures/Per ADA Expenditures Total Per ADA

B. MOE deficiency amount if MOE not metCol 1 (Line III.D) and Col 2 (Line III.D x Line II.E) 0.00 0.00

C. SFSF/Education Jobs Fund expenditures applied (Using lowest amountneeded)(Lowest amount in Line IV.B, up to amount available in Line IV.A4) 0.00 0.00

D. Total expenditures, with adjustments, Col 1 (Line I.G plus Line IV.C) 60,677,932.45

E. Total expenditures per ADA, with adjustments, Col 2(Col 1 Line IV.D divided by Line II.E) 10,059.49

F. Adjusted MOE expenditures deficiency amount, Col 1(Line IV.B minus Line IV.C) 0.00

G. Adjusted MOE per pupil expenditure deficiency amount, Col 2(Line III.B minus IV.E) (If negative, then zero) 0.00

H. MOE determination with SFSF/Education Jobs Fund expenditureadjustment. MOE Met

(If both amounts in lines F and G are positive, MOE not met. If eithercolumn in Line IV.F or IV.G equals zero, MOE requirement has been met)

I. MOE adjusted deficiency percentage, if MOE not met; otherwise zero.Col 1 (Line IV.F divided by Line III.B) and Col 2 (Line IV.G divided by Line III.B)(Funding under NCLB covered programs in FY 2013-14 maybe reduced by the lower of the two percentages) 0.00% 0.00%




Form NCMOE


SECTION V - Detail of Charter School Adjustments (used in Section I, Line F and Section II, Line D)

Charter School Name/Reason for AdjustmentExpenditureAdjustment ADA Adjustment

Total charter school adjustments 0.00 0.00

SECTION VI - 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


2012-13 July 1 Budget (Single Adoption)General Fund

Revenue Limit Summary

19 64352 0000000Form RL

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: rl-d (Rev 03/07/2012) Page 1 of 2 Printed: 10/15/2012 8:38 AM

Description

PrincipalAppt.

SoftwareData ID

2011-12Estimated Actuals

2012-13Budget

BASE REVENUE LIMIT PER ADA 1. Base Revenue Limit per ADA (prior year) 0025 7,316.97 7,480.97 2. Inflation Increase 0041 164.00 243.00 3. All Other Adjustments 0042, 0525 503.65 519.96 4. TOTAL, BASE REVENUE LIMIT PER ADA (Sum Lines 1 through 3) 0024 7,984.62 8,243.93REVENUE LIMIT SUBJECT TO DEFICIT 5. Total Base Revenue Limit a. Base Revenue Limit per ADA (from Line 4) 0024 7,984.62 8,243.93 b. AB 851 Add-on (Meals, BTS, Special Adjustments) 0719 0.00 0.00 c. Revenue Limit ADA 0033 6,126.99 6,126.99 d. Total Base Revenue Limit (Lines 5a plus 5b, times 5c) 0034, 0724 48,921,686.89 50,510,476.67 6. Allowance for Necessary Small School 0489 0.00 0.00 7. Gain or Loss from Interdistrict Attendance Agreements 0272 0.00 0.00 8. Meals for Needy Pupils 0090 9. Special Revenue Limit Adjustments 0274 0.00 0.0010. One-time Equalization Adjustments 027511. Miscellaneous Revenue Limit Adjustments 0276, 0659 0.0012. Less: All Charter District Revenue Limit Adjustment 0217 0.00 0.0013. Beginning Teacher Salary Incentive Funding 055214. Less: Class Size Penalties Adjustment 0173 0.00 0.0015. REVENUE LIMIT SUBJECT TO DEFICIT (Sum Lines 5d through 11, plus Line 13, minus Lines 12 and 14) 0082 48,921,686.89 50,510,476.67DEFICIT CALCULATION16. Deficit Factor 0281 0.79398 0.7772817. TOTAL DEFICITED REVENUE LIMIT (Line 15 times Line 16) 0284 38,842,840.96 39,260,783.31OTHER REVENUE LIMIT ITEMS 18. Unemployment Insurance Revenue 0060 586,845.00 619,077.0019. Less: Longer Day/Year Penalty 0287 (13,282.04) 2,702,003.0020. Less: Excess ROC/P Reserves Adjustment 0288 0.00 0.0021. Less: PERS Reduction 0195 130,825.00 114,003.0022. PERS Safety Adjustment/SFUSD PERS Adjustment 0205, 0654 0.00 0.0023. TOTAL, OTHER REVENUE LIMIT ITEMS (Sum Lines 18 and 22, minus Lines 19 through 21) - - - 469,302.04 (2,196,929.00)24. TOTAL REVENUE LIMIT (Sum Lines 17 and 23) 0088 39,312,143.00 37,063,854.31



Revenue Limit Summary

19 64352 0000000Form RL

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: rl-d (Rev 03/07/2012) Page 2 of 2 Printed: 10/15/2012 8:38 AM

Description

PrincipalAppt.

SoftwareData ID

2011-12Estimated Actuals

2012-13Budget

REVENUE LIMIT - LOCAL SOURCES25. Property Taxes 0587 13,718,163.00 13,718,163.0026. Miscellaneous Funds 0588 0.00 0.0027. Community Redevelopment Funds 0589, 0721 0.00 0.0028. Less: Charter Schools In-lieu Taxes 0595 0.00 0.0029. TOTAL, REVENUE LIMIT - LOCAL SOURCES (Sum Lines 25 through 27, minus Line 28) 0126 13,718,163.00 13,718,163.0030. Charter School General Purpose Block Grant Offset (Unified Districts Only) 0293 0.00 0.0031. STATE AID PORTION OF REVENUE LIMIT (Sum Line 24, minus Lines 29 and 30. If negative, then zero) 0111 25,593,980.00 23,345,691.31OTHER ITEMS32. Less: County Office Funds Transfer 0458 539,412.00 538,105.0033. Core Academic Program 900134. California High School Exit Exam 900235. Pupil Promotion and Retention Programs (Retained and Recommended for Retention, and Low STAR and At Risk of Retention) 9016, 901736. Apprenticeship Funding 057037. Community Day School Additional Funding 3103, 900738. Basic Aid "Choice"/Court Ordered Voluntary Pupil Transfer 0634, 0629 0.00 0.0039. Basic Aid Supplement Charter School Adjustment 9018 0.00 0.0040. All Other Adjustments - - - 0.00 0.0041. TOTAL, OTHER ITEMS (Sum Lines 33 through 40, minus Line 32) - - - (539,412.00) (538,105.00)42. TOTAL, STATE AID PORTION OF REVENUE LIMIT (Sum Lines 31 and 41) (This amount should agree with Object 8011) - - - 25,054,568.00 22,807,586.3143. Less: Revenue Limit State Apportionment Receipts - - -44. NET ACCRUAL TO STATE AID - REVENUE LIMIT (Line 42 minus Line 43) - - - 25,054,568.00

OTHER NON-REVENUE LIMIT ITEMS45. Core Academic Program 9001 112,474.00 112,474.0046. California High School Exit Exam 9002 1,210,281.00 1,210,281.0047. Pupil Promotion and Retention Programs (Retained and Recommended for Retention, and Low STAR and At Risk of Retention) 9016, 9017 0.00 0.0048. Apprenticeship Funding 0570 0.00 0.0049. Community Day School Additional Funding 3103, 9007 0.00 0.00



Special Education Revenue Allocations(Optional)

19 64352 0000000Form SEA

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: sea (Rev 02/24/2012) Page 1 of 2 Printed: 10/15/2012 8:38 AM

Description 2011-12 Actual 2012-13 Budget % Diff.

SELPA Name: Southwest (DG)

Date allocation plan approved by SELPA governance:

I. TOTAL SELPA REVENUESA. Base Plus Taxes, IDEA, and Excess ERAF

1. Base Apportionment 0.00%2. Local Special Education Property Taxes 0.00%3. Federal IDEA, Part B, Local Assistance Grants 0.00%4. Applicable Excess ERAF 0.00%5. Total Base Apportionment, Taxes, IDEA, and Excess ERAF 0.00 0.00 0.00%

B. COLA Apportionment 0.00%C. Growth Apportionment or Declining ADA Adjustment 0.00%D. Subtotal (Sum lines A.5, B, and C) 0.00 0.00 0.00%E. Program Specialist/Regionalized Services Apportionment 0.00%F. Low Incidence Materials and Equipment Apportionment 0.00%G. Out of Home Care Apportionment 0.00%H. NPS/LCI Extraordinary Cost Pool Apportionment 0.00%I. Adjustment for NSS with Declining Enrollment 0.00%J. Grand Total Apportionment, Taxes, IDEA, and Excess ERAF

(Sum lines D through I) 0.00 0.00 0.00%K. Mental Health Apportionment 0.00%L. Federal IDEA Local Assistance Grants - Preschool 0.00%M. Federal IDEA - Section 619 Preschool 0.00%N. Other Federal Discretionary Grants 0.00%O. Other Adjustments 0.00%P. Total SELPA Revenues (Sum lines J through O) 0.00 0.00 0.00%



Special Education Revenue Allocations(Optional)

19 64352 0000000Form SEA

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: sea (Rev 02/24/2012) Page 2 of 2 Printed: 10/15/2012 8:38 AM

Description 2011-12 Actual 2012-13 Budget % Diff.

II. ALLOCATION TO SELPA MEMBERS

Los Angeles County Office of Education (DG00) 0.00%

Centinela Valley Union High (DG01) 0.00%

El Segundo Unified (DG02) 0.00%

Hawthorne Elementary (DG03) 0.00%

Hermosa Beach City Elementary (DG04) 0.00%

Inglewood Unified (DG05) 0.00%

Lawndale Elementary (DG06) 0.00%

Lennox Elementary (DG07) 0.00%

Palos Verdes Peninsula Unified (DG09) 0.00%

Torrance Unified (DG12) 0.00%

Wiseburn Elementary (DG13) 0.00%

Manhattan Beach Unified (DG14) 0.00%

Redondo Beach Unified (DG15) 0.00%

New West Charter Middle (DGA01) 0.00%

Opportunities Unlimited Charter High (DGA02) 0.00%

Los Angeles International Charter High (DGA03) 0.00%

(DGA04) 0.00%

Da Vinci Design (DGA05) 0.00%

Da Vinci Science (DGA06) 0.00%

ICEF Inglewood Elementary Charter Academy (DGA07) 0.00%

ICEF Inglewood Middle Charter Academy (DGA08) 0.00%

Opportunities for Learning - Hermosa Beach (DGA09) 0.00%

Options for Youth-Hermosa Beach, Inc. (DGA10) 0.00%

Environmental Charter Middle (DGA11) 0.00%

Children of Promise Preparatory Academy (DGA12) 0.00%

Opportunities for Learning - Capistrano (DGA13) 0.00%Total Allocations (Sum all lines in Section II) (Amount mustequal Line I.P ) 0.00 0.00 0.00%

PreparerName:Title:Phone:


July 1 Budget (Single Adoption)2012-13

General FundSpecial Education Revenue Allocations

Setup

19 64352 0000000Form SEAS

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: seas (Rev 02/09/2007) Page 1 of 1 Printed: 10/15/2012 8:38 AM

Current LEA: 19-64352-0000000 Centinela Valley Union High

Selected SELPA: DG

(Enter a SELPA IDfrom the list belowthen save and close)

POTENTIAL SELPAS FOR THIS LEA DATE APPROVEDID SELPA-TITLE (from Form SEA)

DG Southwest



SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS

19 64352 0000000Form SIAA

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: siaa (Rev 04/18/2012) Page 1 of 2 Printed: 10/15/2012 8:38 AM

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

DescriptionTransfers In

5750Transfers Out

5750Transfers In

7350Transfers Out

7350Transfers In8900-8929

Transfers Out7600-7629

Other Funds9310

Other Funds9610

01 GENERAL FUND Expenditure Detail 1,089.00 0.00 0.00 (175,542.15) Other Sources/Uses Detail 0.00 1,302,364.00 Fund Reconciliation 0.00 0.0009 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 0.00 0.0010 SPECIAL EDUCATION PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation11 ADULT EDUCATION FUND Expenditure Detail 0.00 0.00 2,229.01 0.00 Other Sources/Uses Detail 800,000.00 0.00 Fund Reconciliation 0.00 0.0012 CHILD DEVELOPMENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0013 CAFETERIA SPECIAL REVENUE FUND Expenditure Detail 0.00 (1,089.00) 173,313.14 0.00 Other Sources/Uses Detail 502,364.00 0.00 Fund Reconciliation 0.00 0.0014 DEFERRED MAINTENANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 350,000.00 0.00 Fund Reconciliation 0.00 0.0015 PUPIL TRANSPORTATION EQUIPMENT FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0017 SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0018 SCHOOL BUS EMISSIONS REDUCTION FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0019 FOUNDATION SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0020 SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0021 BUILDING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 350,000.00 Fund Reconciliation 0.00 0.0025 CAPITAL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0030 STATE SCHOOL BUILDING LEASE/PURCHASE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0035 COUNTY SCHOOL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0040 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0049 CAP PROJ FUND FOR BLENDED COMPONENT UNITS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0051 BOND INTEREST AND REDEMPTION FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0052 DEBT SVC FUND FOR BLENDED COMPONENT UNITS Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0053 TAX OVERRIDE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0056 DEBT SERVICE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0057 FOUNDATION PERMANENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0061 CAFETERIA ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.00




19 64352 0000000Form SIAA

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: siaa (Rev 04/18/2012) Page 2 of 2 Printed: 10/15/2012 8:38 AM



5750Transfers Out

5750Transfers In

7350Transfers Out



Other Funds9310

Other Funds9610

62 CHARTER SCHOOLS ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0063 OTHER ENTERPRISE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0066 WAREHOUSE REVOLVING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0067 SELF-INSURANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0071 RETIREE BENEFIT FUND Expenditure Detail Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0073 FOUNDATION PRIVATE-PURPOSE TRUST FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0076 WARRANT/PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 0.00 0.0095 STUDENT BODY FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 0.00 0.00 TOTALS 1,089.00 (1,089.00) 175,542.15 (175,542.15) 1,652,364.00 1,652,364.00 0.00 0.00




19 64352 0000000Form SIAB

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: siab (Rev 04/18/2012) Page 1 of 2 Printed: 10/15/2012 8:38 AM



5750Transfers Out

5750Transfers In

7350Transfers Out



Other Funds9310

Other Funds9610

01 GENERAL FUND Expenditure Detail 4,089.00 0.00 0.00 (166,188.00) Other Sources/Uses Detail 0.00 316,000.00 Fund Reconciliation09 CHARTER SCHOOLS SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation10 SPECIAL EDUCATION PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation11 ADULT EDUCATION FUND Expenditure Detail 0.00 0.00 2,336.00 0.00 Other Sources/Uses Detail 316,000.00 0.00 Fund Reconciliation12 CHILD DEVELOPMENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation13 CAFETERIA SPECIAL REVENUE FUND Expenditure Detail 0.00 (4,089.00) 163,852.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation14 DEFERRED MAINTENANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 350,000.00 0.00 Fund Reconciliation15 PUPIL TRANSPORTATION EQUIPMENT FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation17 SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation18 SCHOOL BUS EMISSIONS REDUCTION FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation19 FOUNDATION SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation20 SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation21 BUILDING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 350,000.00 Fund Reconciliation25 CAPITAL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation30 STATE SCHOOL BUILDING LEASE/PURCHASE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation35 COUNTY SCHOOL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation40 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation49 CAP PROJ FUND FOR BLENDED COMPONENT UNITS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation51 BOND INTEREST AND REDEMPTION FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation52 DEBT SVC FUND FOR BLENDED COMPONENT UNITS Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation53 TAX OVERRIDE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation56 DEBT SERVICE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation57 FOUNDATION PERMANENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation61 CAFETERIA ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation




19 64352 0000000Form SIAB

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: siab (Rev 04/18/2012) Page 2 of 2 Printed: 10/15/2012 8:38 AM



5750Transfers Out

5750Transfers In

7350Transfers Out



Other Funds9310

Other Funds9610

62 CHARTER SCHOOLS ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation63 OTHER ENTERPRISE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation66 WAREHOUSE REVOLVING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation67 SELF-INSURANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation71 RETIREE BENEFIT FUND Expenditure Detail Other Sources/Uses Detail 0.00 Fund Reconciliation73 FOUNDATION PRIVATE-PURPOSE TRUST FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation76 WARRANT/PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation95 STUDENT BODY FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation TOTALS 4,089.00 (4,089.00) 166,188.00 (166,188.00) 666,000.00 666,000.00



School District Criteria and Standards Review19 64352 0000000

Form 01CS

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: cs-a (Rev 06/06/2012) Page 1 of 26 Printed: 10/15/2012 8:39 AM

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 approval of the budget.

CRITERIA AND STANDARDS

1. CRITERION: Average Daily Attendance

STANDARD: Funded average daily attendance (ADA) has not been overestimated in 1) the first prior fiscal year OR in 2) two or more of the previous three fiscal years by more than the following percentage levels:

Percentage Level District ADA3.0% 0 to 3002.0% 301 to 1,0001.0% 1,001 and over

District ADA (Form A, Estimated P-2 ADA column, lines 3, 6, and 25): 6,032

District's ADA Standard Percentage Level: 1.0%

1A. Calculating the District's ADA Variances

DATA ENTRY: Enter data in the Revenue Limit ADA, Original Budget column for the First, Second, and Third Prior Years; all other data are extracted or calculated.

Revenue Limit (Funded) ADA ADA Variance LevelOriginal Budget Estimated/Unaudited Actuals (If Budget is greater

Fiscal Year (Use Form RL, Line 5c [5b]) (Form RL, Line 5c [5b]) than Actuals, else N/A) StatusThird Prior Year (2009-10) 6,981,377.00 6,770.59 99.9% Not MetSecond Prior Year (2010-11) 6,323.05 6,291.74 0.5% MetFirst Prior Year (2011-12) 6,114.27 6,126.99 N/A MetBudget Year (2012-13) (Criterion 4A1, Step 2a) 6,126.99

1B. Comparison of District ADA to the Standard

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

1a. STANDARD MET - Funded ADA has not been overestimated by more than the standard percentage level for the first prior year.

Explanation:(required if NOT met)

1b. STANDARD MET - Funded ADA has not been overestimated by more than the standard percentage level for two or more of the previous three years.





Form 01CS


2. CRITERION: Enrollment

STANDARD: Projected enrollment has not been overestimated in 1) the first prior fiscal year OR in 2) two or more of the previous three fiscal years by more than the following percentage levels:

Percentage Level District ADA3.0% 0 to 3002.0% 301 to 1,0001.0% 1,001 and over


District's Enrollment Standard Percentage Level: 1.0%

2A. Calculating the District's Enrollment Variances

DATA ENTRY: Enter data in the Enrollment, Budget, column for all fiscal years and in the Enrollment, CBEDS Actual, column for the First Prior Year; all other data are extracted or calculated.

Enrollment Variance LevelEnrollment (If Budget is greater

Fiscal Year Budget CBEDS Actual than Actual, else N/A) StatusThird Prior Year (2009-10) 7,339 6,787 7.5% Not MetSecond Prior Year (2010-11) 6,471 6,618 N/A MetFirst Prior Year (2011-12) 6,574 6,547 0.4% MetBudget Year (2012-13) 6,547

2B. Comparison of District Enrollment to the Standard


1a. STANDARD MET - Enrollment has not been overestimated by more than the standard percentage level for the first prior year.


Some feeder elementary school districts established charter schools for high school students.

1b. STANDARD MET - Enrollment has not been overestimated by more than the standard percentage level for two or more of the previous three years.





Form 01CS


3. CRITERION: ADA to Enrollment

STANDARD: Projected second period (P-2) average daily attendance (ADA) to enrollment ratio for any of the budget year or two subsequent fiscalyears has not increased from the historical average ratio from the three prior fiscal years by more than one half of one percent (0.5%).

3A. Calculating the District's ADA to Enrollment Standard

DATA ENTRY: All data are extracted or calculated.

P-2 ADA EnrollmentEstimated/Unaudited Actuals CBEDS Actual Historical Ratio

Fiscal Year (Form A, Lines 3, 6, and 25) (Criterion 2, Item 2A) of ADA to EnrollmentThird Prior Year (2009-10) 6,173 6,787 91.0%Second Prior Year (2010-11) 6,004 6,618 90.7%First Prior Year (2011-12) 6,032 6,547 92.1%

Historical Average Ratio: 91.3%

District's ADA to Enrollment Standard (historical average ratio plus 0.5%): 91.8%

3B. Calculating the District's Projected Ratio of ADA to Enrollment

DATA ENTRY: If Form MYP exists, Estimated P-2 ADA for the two subsequent years will be extracted; if not, enter Estimated P-2 ADA data in the first column. Enter data in the Enrollment column for the two subsequent years. All other data are extracted or calculated.

Estimated P-2 ADABudget Enrollment

(Form A, Lines 3, 6, and 25) Budget/ProjectedFiscal Year (Form MYP, Line F2) (Criterion 2, Item 2A) Ratio of ADA to Enrollment Status

Budget Year (2012-13) 6,032 6,547 92.1% Not Met1st Subsequent Year (2013-14) 6,032 6,547 92.1% Not Met2nd Subsequent Year (2014-15) 6,032 6,547 92.1% Not Met

3C. Comparison of District ADA to Enrollment Ratio to the Standard


1a. STANDARD NOT MET - Projected P-2 ADA to enrollment ratio is above the standard for one or more of the budget or two subsequent fiscal years. Provide reasons why theprojected ratio exceeds the district's historical average ratio by more than 0.5%.


District implemented programs to increase attendance in the current and subsequent years.




Form 01CS


4. CRITERION: Revenue Limit

STANDARD: Projected revenue limit for any of the budget year or two subsequent fiscal years has not changed from the prior fiscal year by morethan the change in population and the funded cost-of-living adjustment (COLA) plus or minus one percent.

For basic aid districts, projected revenue limit has not changed from the prior fiscal year by more than the percent change in property tax revenuesplus or minus one percent.

For districts funded by necessary small school formulas, projected revenue limit has not changed from the prior fiscal year by more than the fundedcost-of-living adjustment plus or minus one percent.

4A1. Calculating the District's Revenue Limit Standard

DATA ENTRY: If Form MYP exists, the 1st and 2nd Subsequent Year columns for Step 1a and Step 2a will be extracted; if not, enter data for the two subsequent years. In addition, the deficit factor, Step 1b, for the two subsequent years will be extracted from Form MYP if it exists; if not, it will link from the Budget Year column, but may be overwritten. Allother data are extracted or calculated.

Projected Revenue LimitPrior Year Budget Year 1st Subsequent Year 2nd Subsequent Year

Step 1 - Funded COLA (2011-12) (2012-13) (2013-14) (2014-15)a. Base Revenue Limit (BRL) per ADA

(Form RL, Line 4) (Form MYP,Unrestricted, Line A1a) 7,984.62 8,243.93 8,450.93 8,679.32

b. Deficit Factor(Form RL, Line 16) (Form MYP,Unrestricted, Line A1g) 0.79398 0.77728 0.77728 0.77728

c. Funded BRL per ADA(Step 1a times Step 1b) 6,339.63 6,407.84 6,568.74 6,746.26

d. Prior Year Funded BRLper ADA 6,339.63 6,407.84 6,568.74

e. Difference(Step 1c minus Step 1d) 68.21 160.90 177.52

f. Percent Change Due to COLA(Step 1e divided by Step 1d) 1.08% 2.51% 2.70%

Step 2 - Change in Population a. Revenue Limit (Funded) ADA

(Form RL, Line 5c) (Form MYP,Unrestricted, Line A1c) 6,126.99 6,126.99 6,126.99 6,126.99

b. Prior Year RevenueLimit (Funded) ADA 6,126.99 6,126.99 6,126.99

c. Difference(Step 2a minus Step 2b) 0.00 0.00 0.00

d. Percent Change Due to Population(Step 2c divided by Step 2b) 0.00% 0.00% 0.00%

Step 3 - Total Change in Funded COLA and Population(Step 1f plus Step 2d) 1.08% 2.51% 2.70%

Revenue Limit Standard (Step 3, plus/minus 1%): .08% to 2.08% 1.51% to 3.51% 1.70% to 3.70%

4A2. Alternate Revenue Limit Standard - Basic Aid

DATA ENTRY: If applicable to your district, input data in the 1st and 2nd Subsequent Year columns for projected local property taxes; all other data are extracted or calculated.

Basic Aid District Projected Revenue Limit (applicable if Form RL, Budget column, line 31, is zero)

Prior Year Budget Year 1st Subsequent Year 2nd Subsequent Year(2011-12) (2012-13) (2013-14) (2014-15)

Projected Local Property Taxes(Form RL, Lines 25 thru 27) 13,718,163.00 13,718,163.00 13,718,163.00 13,718,163.00

Percent Change from Previous Year N/A N/A N/ABasic Aid Standard

(percent change fromprevious year, plus/minus 1%): N/A N/A N/A




Form 01CS


4A3. Alternate Revenue Limit Standard - Necessary Small School


Necessary Small School District Projected Revenue Limit (applicable if Form RL, Budget column, line 6, is greater than zero, and line 5c, RL ADA, is zero)

Budget Year 1st Subsequent Year 2nd Subsequent Year(2012-13) (2013-14) (2014-15)

Necessary Small School Standard(Funded COLA change - Step 1f, plus/minus 1%): N/A N/A N/A

4B. Calculating the District's Projected Change in Revenue Limit

DATA ENTRY: Enter data in the 1st and 2nd Subsequent Year columns for Revenue Limit; all other data are extracted or calculated.


Revenue Limit(Fund 01, Objects 8011, 8020-8089) 38,772,731.00 36,525,750.00 37,496,996.00 38,568,607.00

District's Projected Change in Revenue Limit: -5.80% 2.66% 2.86%Revenue Limit Standard: .08% to 2.08% 1.51% to 3.51% 1.70% to 3.70%

Status: Not Met Met Met

4C. Comparison of District Revenue Limit to the Standard


1a. STANDARD NOT MET - Projected change in revenue limit is outside the standard in one or more of the budget or two subsequent fiscal years. Provide reasons why theprojection(s) exceed the standard(s) and a description of the methods and assumptions used in projecting revenue limit.


Assumed Revenue Limit reduction if tax measures do not pass in November 2012 elections




Form 01CS


5. CRITERION: Salaries and Benefits

STANDARD: Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures for any of the budget year or twosubsequent fiscal years has not changed from the historical average ratio from the three prior fiscal years by more than the greater of three percent orthe district's required reserves percentage.

5A. Calculating the District's Historical Average Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures


Estimated/Unaudited Actuals - Unrestricted(Resources 0000-1999) Ratio

Salaries and Benefits Total Expenditures of Unrestricted Salaries and BenefitsFiscal Year (Form 01, Objects 1000-3999) (Form 01, Objects 1000-7499) to Total Unrestricted Expenditures

Third Prior Year (2009-10) 35,221,976.74 43,463,706.38 81.0%Second Prior Year (2010-11) 35,777,288.70 45,666,787.23 78.3%First Prior Year (2011-12) 37,770,045.19 45,670,127.01 82.7%

Historical Average Ratio: 80.7%


District's Reserve Standard Percentage(Criterion 10B, Line 4): 3.0% 3.0% 3.0%

District's Salaries and Benefits Standard(historical average ratio, plus/minus the greater

of 3% or the district's reserve standard percentage): 77.7% to 83.7% 77.7% to 83.7% 77.7% to 83.7%

5B. Calculating the District's Projected Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures

DATA ENTRY: If Form MYP exists, Unrestricted Salaries and Benefits, and Total Unrestricted Expenditures data for the 1st and 2nd Subsequent Years will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated.

Budget - Unrestricted(Resources 0000-1999)

Salaries and Benefits Total Expenditures Ratio(Form 01, Objects 1000-3999) (Form 01, Objects 1000-7499) of Unrestricted Salaries and Benefits

Fiscal Year (Form MYP, Lines B1-B3) (Form MYP, Lines B1-B8, B10) to Total Unrestricted Expenditures StatusBudget Year (2012-13) 34,732,030.92 40,989,420.36 84.7% Not Met1st Subsequent Year (2013-14) 34,516,976.16 40,654,366.16 84.9% Not Met2nd Subsequent Year (2014-15) 35,023,773.16 41,661,163.16 84.1% Not Met

5C. Comparison of District Salaries and Benefits Ratio to the Standard


1a. STANDARD NOT MET - Projected ratio(s) of unrestricted salary and benefit costs to total unrestricted expenditures are outside the standard in one or more of the budget or twosubsequent fiscal years. Provide reasons why the projection(s) exceed the standard, a description of the methods and assumptions used in projecting salaries and benefits, andwhat changes, if any, will be made to bring the projected salary and benefit costs within the standard.


Board Approved negotiated salary adjustments and increase in H & W cap included in the projection in addition to budget cuts in non salarycategories.




Form 01CS


6. CRITERION: Other Revenues and Expenditures

STANDARD: Projected operating revenues (including federal, other state, and other local) or expenditures (including books and supplies,and services and other operating), for any of the budget year or two subsequent fiscal years, have not changed from the prior fiscal year amount bymore than the percentage change in population and the funded cost-of-living adjustment (COLA) plus or minus ten percent.

For each major object category, changes that exceed the percentage change in population and the funded COLA plus or minus five percent must beexplained.

6A. Calculating the District's Other Revenues and Expenditures Standard Percentage Ranges

DATA ENTRY: All data are extracted or calculated.Budget Year 1st Subsequent Year 2nd Subsequent Year

(2012-13) (2013-14) (2014-15)1. District's Change in Population and Funded COLA

(Criterion 4A1, Step 3): 1.08% 2.51% 2.70%2. District's Other Revenues and Expenditures

Standard Percentage Range (Line 1, plus/minus 10%): -8.92% to 11.08% -7.49% to 12.51% -7.30% to 12.70%3. District's Other Revenues and Expenditures

Explanation Percentage Range (Line 1, plus/minus 5%): -3.92% to 6.08% -2.49% to 7.51% -2.30% to 7.70%

6B. Calculating the District's Change by Major Object Category and Comparison to the Explanation Percentage Range (Section 6A, Line 3)

DATA ENTRY: If Form MYP exists, the 1st and 2nd Subsequent Year data for each revenue and expenditure section will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated.

Explanations must be entered for each category if the percent change for any year exceeds the district's explanation percentage range.

Percent Change Change Is OutsideObject Range / Fiscal Year Amount Over Previous Year Explanation Range

Federal Revenue (Fund 01, Objects 8100-8299) (Form MYP, Line A2)First Prior Year (2011-12) 4,776,102.26Budget Year (2012-13) 3,965,342.00 -16.98% Yes1st Subsequent Year (2013-14) 3,965,342.00 0.00% No2nd Subsequent Year (2014-15) 3,965,342.00 0.00% No

Explanation:(required if Yes)

Prior year carryover not included in the projected revenues.

Other State Revenue (Fund 01, Objects 8300-8599) (Form MYP, Line A3)First Prior Year (2011-12) 15,856,452.88Budget Year (2012-13) 15,374,441.00 -3.04% No1st Subsequent Year (2013-14) 15,374,441.00 0.00% No2nd Subsequent Year (2014-15) 15,374,441.00 0.00% No


Other Local Revenue (Fund 01, Objects 8600-8799) (Form MYP, Line A4)First Prior Year (2011-12) 1,759,853.69Budget Year (2012-13) 803,903.00 -54.32% Yes1st Subsequent Year (2013-14) 1,218,903.00 51.62% Yes2nd Subsequent Year (2014-15) 1,218,903.00 0.00% No


One time deposit in FY 11-12 as a result check returned from SCROC. Projected additional revenues generated by the newly opened Performing ArtsCenter.

Books and Supplies (Fund 01, Objects 4000-4999) (Form MYP, Line B4)First Prior Year (2011-12) 3,379,261.91Budget Year (2012-13) 1,689,260.82 -50.01% Yes1st Subsequent Year (2013-14) 1,689,259.90 0.00% No2nd Subsequent Year (2014-15) 2,084,118.90 23.37% Yes


Freeze all textbook adoption. Cost reduction in all instructional materials and supplies.




Form 01CS


Services and Other Operating Expenditures (Fund 01, Objects 5000-5999) (Form MYP, Line B5)First Prior Year (2011-12) 13,344,267.95Budget Year (2012-13) 11,295,507.03 -15.35% Yes1st Subsequent Year (2013-14) 10,919,420.00 -3.33% Yes2nd Subsequent Year (2014-15) 10,919,420.00 0.00% No


Reduction in legal cost due to resolution of some legal issues; reduction in consulting services and non renewal of contracted services.

6C. Calculating the District's Change in Total Operating Revenues and Expenditures (Section 6A, Line 2)


Percent ChangeObject Range / Fiscal Year Amount Over Previous Year Status

Total Federal, Other State, and Other Local Revenue (Criterion 6B)First Prior Year (2011-12) 22,392,408.83Budget Year (2012-13) 20,143,686.00 -10.04% Not Met1st Subsequent Year (2013-14) 20,558,686.00 2.06% Met2nd Subsequent Year (2014-15) 20,558,686.00 0.00% Met

Total Books and Supplies, and Services and Other Operating Expenditures (Criterion 6B)First Prior Year (2011-12) 16,723,529.86Budget Year (2012-13) 12,984,767.85 -22.36% Not Met1st Subsequent Year (2013-14) 12,608,679.90 -2.90% Met2nd Subsequent Year (2014-15) 13,003,538.90 3.13% Met

6D. Comparison of District Total Operating Revenues and Expenditures to the Standard Percentage Range

DATA ENTRY: Explanations are linked from Section 6B if the status in Section 6C is not met; no entry is allowed below.

1a. STANDARD NOT MET - Projected total operating revenues have changed by more than the standard in one or more of the budget or two subsequent fiscal years. Reasons for theprojected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring the projected operating revenues within thestandard must be entered in Section 6A above and will also display in the explanation box below.

Explanation:Federal Revenue(linked from 6B

if NOT met)

Prior year carryover not included in the projected revenues.

Explanation:Other State Revenue

(linked from 6B if NOT met)

Explanation:Other Local Revenue


One time deposit in FY 11-12 as a result check returned from SCROC. Projected additional revenues generated by the newly opened Performing ArtsCenter.

1b. STANDARD NOT MET - Projected total operating expenditures have changed by more than the standard in one or more of the budget or two subsequent fiscal years. Reasons forthe projected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring the projected operating expenditureswithin the standard must be entered in Section 6A above and will also display in the explanation box below.

Explanation:Books and Supplies


Freeze all textbook adoption. Cost reduction in all instructional materials and supplies.

Explanation:Services and Other Exps


Reduction in legal cost due to resolution of some legal issues; reduction in consulting services and non renewal of contracted services.




Form 01CS


7. CRITERION: Facilities Maintenance

STANDARD: Confirm that the annual contribution for facilities maintenance funding is not less than the amounts required pursuant to Education Codesections 17584 (Deferred Maintenance) and 17070.75 (Ongoing and Major Maintenance/Restricted Maintenance Account), if applicable.

7A. Determining the District's Compliance with the Contribution Requirement for EC Section 17584 - Deferred Maintenance

NOTE: SBX3 4 (Chapter 12, Statutes of 2009), as amended by SB 70 (Chapter 7, Statutes of 2011), eliminates the local match requirement for Deferred Maintenance from 2008-09through 2014-15. Therefore, this section has been inactivated for that period.

7B. Determining the District's Compliance with the Contribution Requirement for EC Section 17070.75 as modified by Section 17070.766 and amended by SB 70(Chapter 7, Statutes of 2011), effective 2008-09 through 2014-15 - Ongoing and Major Maintenance/Restricted Maintenance Account (OMMA/RMA)

NOTE: SB 70 (Chapter 7, Statutes of 2011) extends EC Section 17070.766 from 2008-09 through 2014-15. EC Section 17070.766 reduced the contributions required by EC Section17070.75 from 3 percent to 1 percent. Therefore, the calculation in this section has been revised accordingly for that period.

DATA ENTRY: Click the appropriate Yes or No button for special education local plan area (SELPA) administrative units (AUs); all other data are extracted or calculated. If standard is notmet, enter an X in the appropriate box and enter an explanation, if applicable.

1. a. For districts that are the AU of a SELPA, do you choose to exclude revenue that are passed through to participating members of the SELPA from the OMMA/RMA required minimum contribution calculation? No

b. Pass-through revenues and apportionments that may be excluded from the OMMA/RMA calculation per EC Section 17070.75(b)(2)(C) (Fund 10, objects 7211-7213 and 7221-7223 with resources 3300-3499 and 6500-6540) 0.00

2. Ongoing and Major Maintenance/Restricted Maintenance Account

a. Budgeted Expenditures and Other Financing Uses (Form 01, objects 1000-7999) 58,556,183.27b. Plus: Pass-through Revenues 1% Required Budgeted Contribution ¹ and Apportionments Minimum Contribution to the Ongoing and Major (Line 1b, if line 1a is No) 0.00 (Line 2c times 1%) Maintenance Account Statusc. Net Budgeted Expenditures and Other Financing Uses 58,556,183.27 585,561.83 1,309,015.78 Met

¹ Fund 01, Resource 8150, Objects 8900-8999

If standard is not met, enter an X in the box that best describes why the minimum required contribution was not made:

Not applicable (district does not participate in the Leroy F. Green School Facilities Act of 1998) Exempt (due to district's small size [EC Section 17070.75 (b)(2)(D)]) Other (explanation must be provided)

Explanation:(required if NOT metand Other is marked)




Form 01CS


8. CRITERION: Deficit Spending

STANDARD: Unrestricted deficit spending (total unrestricted expenditures and other financing uses is greater than total unrestricted revenues andother financing sources) as a percentage of total unrestricted expenditures and other financing uses, has not exceeded one-third of the district'savailable reserves¹ as a percentage of total expenditures and other financing uses² in two out of three prior fiscal years.

8A. Calculating the District's Deficit Spending Standard Percentage Levels

DATA ENTRY: All data are extracted or calculated.Third Prior Year Second Prior Year First Prior Year

(2009-10) (2010-11) (2011-12)1. District's Available Reserve Amounts (resources 0000-1999)

a. Designated for Economic Uncertainties (Funds 01 and 17, Object 9770) 2,111,698.00 0.00b. Undesignated Amounts (Funds 01 and 17, Object 9790) 10,514,471.80 8,220,882.00c. Reserve for Economic Uncertainties (Funds 01 and 17, Object 9789) 2,016,357.00d. Unassigned/Unappropriated (Funds 01 and 17, Object 9790) 1,297,053.86e. Negative General Fund Ending Balances in Restricted Resources (Fund 01, Object 979Z, if negative, for each of resources 2000-9999) 0.00 0.00 0.00f. Available Reserves (Lines 1a through 1e) 12,626,169.80 8,220,882.00 3,313,410.86

2. Expenditures and Other Financing Usesa. District's Total Expenditures and Other Financing Uses (Fund 01, objects 1000-7999) 70,389,918.65 67,334,715.67 67,211,893.64b. Less: Special Education Pass-through Funds (Fund 01, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223)c. Plus: Special Education Pass-through Funds (Fund 10, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223) 0.00d. Net Expenditures and Other Financing Uses (Line 2a minus Line 2b, or Line 2a plus Line 2c) 70,389,918.65 67,334,715.67 67,211,893.64

3. District's Available Reserve Percentage(Line 1f divided by Line 2d) 17.9% 12.2% 4.9%

District's Deficit Spending Standard Percentage Levels(Line 3 times 1/3): 6.0% 4.1% 1.6%

¹Available reserves are the unrestricted amounts in the Reserve for Economic Uncertaintiesand the Unassigned/Unappropriated accounts in the General Fund and the Special ReserveFund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negativeending balances in restricted resources in the General Fund.

²A school district that is the Administrative Unit of a Special Education Local Plan Area (SELPA)may exclude from its expeditures the distribution of funds to its participating members.

8B. Calculating the District's Deficit Spending Percentages


Net Change in Total Unrestricted Expenditures Deficit Spending LevelUnrestricted Fund Balance and Other Financing Uses (If Net Change in Unrestricted Fund

Fiscal Year (Form 01, Section E) (Form 01, Objects 1000-7999) Balance is negative, else N/A) StatusThird Prior Year (2009-10) 2,334,536.62 46,168,588.60 N/A MetSecond Prior Year (2010-11) (4,478,924.06) 46,666,787.23 9.6% Not MetFirst Prior Year (2011-12) (4,783,516.49) 46,972,491.01 10.2% Not MetBudget Year (2012-13) (Information only) (1,472,744.27) 41,305,420.36

8C. Comparison of District Deficit Spending to the Standard


1a. STANDARD NOT MET - Unrestricted deficit spending has exceeded the standard percentage levels for two or more of the previous three fiscal years. Provide reasons for thedeficit spending, a description of the methods and assumptions used in balancing the unrestricted budgets, and what change, if any, will be made to ensure that the subsequentbudgets are balanced within the standard.


The conservative assumption was used in projecting district revenues where the tax initiative fails in the November 2012 ballot. This resulted in adrastic reduction in projected revenues compared to projected expenditures. The District has taken pro-active steps to reduce deficit spending in thesubsequent years.




Form 01CS


9. CRITERION: Fund Balance

STANDARD: Budgeted beginning unrestricted general fund balance has not been overestimated for two out of three prior fiscal years by more thanthe following percentage levels:

Percentage Level ¹ District ADA 1.7% 0 to 3001.3% 301 to 1,0001.0% 1,001 to 30,0000.7% 30,001 to 400,0000.3% 400,001 and over

¹ Percentage levels equate to a rate of deficit spending which would eliminate recommended reserves foreconomic uncertainties over a three year period.


District's Fund Balance Standard Percentage Level: 1.0%

9A. Calculating the District's Unrestricted General Fund Beginning Balance Percentages

DATA ENTRY: Enter data in the Original Budget column for the First, Second, and Third Prior Years; all other data are extracted or calculated.

Unrestricted General Fund Beginning Balance ² Beginning Fund Balance(Form 01, Line F1e, Unrestricted Column) Variance Level

Fiscal Year Original Budget Estimated/Unaudited Actuals (If overestimated, else N/A) StatusThird Prior Year (2009-10) 2,943,669.00 10,471,314.79 N/A MetSecond Prior Year (2010-11) 11,565,482.00 12,805,851.41 N/A MetFirst Prior Year (2011-12) 6,975,164.00 8,326,927.35 N/A MetBudget Year (2012-13) (Information only) 3,543,410.86

² Adjusted beginning balance, including audit adjustments and other restatements (objects 9791-9795)

9B. Comparison of District Unrestricted Beginning Fund Balance to the Standard


1a. STANDARD MET - Unrestricted general fund beginning fund balance has not been overestimated by more than the standard percentage level for two or more of the previous threeyears.





Form 01CS


10. CRITERION: Reserves

STANDARD: Available reserves¹ for any of the budget year or two subsequent fiscal years are not less than the following percentages or amounts² asapplied to total expenditures and other financing uses³:

Percentage Level District ADA 5% or $61,000 (greater of) 0 to 3004% or $61,000 (greater of) 301 to 1,000

3% 1,001 to 30,0002% 30,001 to 400,0001% 400,001 and over

¹ Available reserves are the unrestricted amounts in the Reserve for Economic Uncertainties and theUnassigned/Unappropriated accounts in the General Fund and the Special Reserve Fund for Other ThanCapital Outlay Projects. Available reserves will be reduced by any negative ending balances in restrictedresources in the General Fund.² Dollar amounts to be adjusted annually by the prior year statutory cost-of-living adjustment (EducationCode Section 42238), rounded to the nearest thousand.

³ A school district that is the Administrative Unit (AU) of a Special Education Local Plan Area (SELPA)may exclude from its expenditures the distribution of funds to its participating members.


District Estimated P-2 ADA (Criterion 3, Item 3B): 6,032 6,032 6,032

District's Reserve Standard Percentage Level: 3% 3% 3%

10A. Calculating the District's Special Education Pass-through Exclusions (only for districts that serve as the AU of a SELPA)

DATA ENTRY: For SELPA AUs, if Form MYP 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; Budget Year data are extracted.

For districts that serve as the AU of a SELPA (Form MYP, Lines F1a, F1b1, and F1b2):

1. Do you choose to exclude from the reserve calculation the pass-through funds distributed to SELPA members? Yes2. If you are the SELPA AU and are excluding special education pass-through funds:

a. Enter the name(s) of the SELPA(s):


b. Special Education Pass-through Funds (Fund 10, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223) 0.00 0.00 0.00

10B. Calculating the District's Reserve Standard

DATA ENTRY: If Form MYP exists, 1st and 2nd Subsequent Year data for lines 1 and 2 will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated.


1. Expenditures and Other Financing Uses(Fund 01, objects 1000-7999) (Form MYP, Line B11) 58,556,183.27 57,820,128.16 58,826,925.16

2. Plus: Special Education Pass-through(Criterion 10A, Line 2b, if Criterion 10A, Line 1 is No)

3. Total Expenditures and Other Financing Uses(Line B1 plus Line B2) 58,556,183.27 57,820,128.16 58,826,925.16

4. Reserve Standard Percentage Level 3% 3% 3%5. Reserve Standard - by Percent

(Line B3 times Line B4) 1,756,685.50 1,734,603.84 1,764,807.756. Reserve Standard - by Amount

($61,000 for districts with 0 to 1,000 ADA, else 0) 0.00 0.00 0.007. District's Reserve Standard

(Greater of Line B5 or Line B6) 1,756,685.50 1,734,603.84 1,764,807.75




Form 01CS


10C. Calculating the District's Budgeted Reserve Amount

DATA ENTRY: If Form MYP exists, 1st and 2nd Subsequent Year data for lines 1 through 7 will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated.

Reserve Amounts(Unrestricted resources 0000-1999 except Line 4):

Budget Year(2012-13)

1st Subsequent Year(2013-14)

2nd Subsequent Year(2014-15)

1. General Fund - Stabilization Arrangements(Fund 01, Object 9750) (Form MYP, Line E1a) 0.00 0.00 0.00

2. General Fund - Reserve for Economic Uncertainties(Fund 01, Object 9789) (Form MYP, Line E1b) 1,756,685.00 1,734,604.00 1,764,808.00

3. General Fund - Unassigned/Unappropriated Amount(Fund 01, Object 9790) (Form MYP, Line E1c) 83,981.59 4,528.11 129,496.84

4. General Fund - Negative Ending Balances in Restricted Resources(Fund 01, Object 979Z, if negative, for each of resources 2000-9999)(Form MYP, Line E1d) 0.00 0.00 0.00

5. Special Reserve Fund - Stabilization Arrangements(Fund 17, Object 9750) (Form MYP, Line E2a) 0.00

6. Special Reserve Fund - Reserve for Economic Uncertainties(Fund 17, Object 9789) (Form MYP, Line E2b) 0.00

7. Special Reserve Fund - Unassigned/Unappropriated Amount(Fund 17, Object 9790) (Form MYP, Line E2c) 0.00

8. District's Budgeted Reserve Amount(Lines C1 thru C7) 1,840,666.59 1,739,132.11 1,894,304.84

9. District's Budgeted Reserve Percentage (Information only)(Line 8 divided by Section 10B, Line 3) 3.14% 3.01% 3.22%

District's Reserve Standard (Section 10B, Line 7): 1,756,685.50 1,734,603.84 1,764,807.75

Status: Met Met Met

10D. Comparison of District Reserve Amount to the Standard


1a. STANDARD MET - Projected available reserves have met the standard for the budget and two subsequent fiscal years.





Form 01CS


SUPPLEMENTAL INFORMATION

DATA ENTRY: Click the appropriate Yes or No button for items S1 through S4. Enter an explanation for each Yes answer.

S1. Contingent Liabilities

1a. Does your district have any known or contingent liabilities (e.g., financial or program audits, litigation,state compliance reviews) that may impact the budget? No

1b. If Yes, identify the liabilities and how they may impact the budget:

S2. Use of One-time Revenues for Ongoing Expenditures

1a. Does your district have ongoing general fund expenditures in the budget in excess of one percent ofthe total general fund expenditures that are funded with one-time resources? 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. Use of Ongoing Revenues for One-time Expenditures

1a. Does your district have large non-recurring general fund expenditures that are funded with ongoinggeneral fund revenues? No

1b. If Yes, identify the expenditures:

S4. Contingent Revenues

1a. Does your district have projected revenues for the budget year or either of the two subsequent fiscal yearscontingent 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 01CS


S5. Contributions

Identify projected contributions from unrestricted resources in the general fund to restricted resources in the general fund for the budget year and two subsequent fiscal years.Provide an explanation if contributions have changed from the prior fiscal year amounts by more than $20,000 and more than ten percent. Explanation should include whethercontributions are ongoing or one-time in nature.

Identify projected transfers to or from the general fund to cover operating deficits in either the general fund or any other fund for the budget year and two subsequent fiscal years.Provide an explanation if transfers have changed from the prior fiscal year amounts by more than $20,000 and more than ten percent. Explanation should include whether transfersare ongoing or one-time in nature.

Estimate the impact of any capital projects on the general fund operational budget.

District's Contributions and Transfers Standard:-10.0% to +10.0%

or -$20,000 to +$20,000

S5A. Identification of the District's Projected Contributions, Transfers, and Capital Projects that may Impact the General Fund

DATA ENTRY: Enter data in the Projection column for contributions, transfers in, and transfers out for all fiscal years, except the First Prior Year and Budget Year for Contributions, whichwill be extracted, and click the appropriate button for item 1d; all other data are extracted or calculated.

Description / Fiscal Year Projection Amount of Change Percent Change Status

1a. Contributions, Unrestricted General Fund (Fund 01, Resources 0000-1999, Object 8980)First Prior Year (2011-12) (6,057,253.73)Budget Year (2012-13) (4,769,440.91) (1,287,812.82) -21.3% Not Met1st Subsequent Year (2013-14) (4,669,440.00) (100,000.91) -2.1% Met2nd Subsequent Year (2014-15) (4,669,440.00) 0.00 0.0% Met

1b. Transfers In, General Fund *First Prior Year (2011-12) 0.00Budget Year (2012-13) 0.00 0.00 0.0% Met1st Subsequent Year (2013-14) 0.00 0.00 0.0% Met2nd Subsequent Year (2014-15) 0.00 0.00 0.0% Met

1c. Transfers Out, General Fund *First Prior Year (2011-12) 1,302,364.00Budget Year (2012-13) 316,000.00 (986,364.00) -75.7% Not Met1st Subsequent Year (2013-14) 0.00 (316,000.00) -100.0% Not Met2nd Subsequent Year (2014-15) 0.00 0.00 0.0% Met

1d. Impact of Capital ProjectsDo you have any capital projects that may impact the general fund operational budget? No

* Include transfers used to cover operating deficits in either the general fund or any other fund.

S5B. Status of the District's Projected Contributions, Transfers, and Capital Projects

DATA ENTRY: Enter an explanation if Not Met for items 1a-1c or if Yes for item 1d.

1a. NOT MET - The projected contributions from the unrestricted general fund to restricted general fund programs have changed by more than the standard for one or more of thebudget or subsequent two fiscal years. Identify restricted programs and amount of contribution for each program and whether contributions are ongoing or one-time in nature.Explain the district's plan, with timeframes, for reducing or eliminating the contribution.


Mental Health revenue was not included in the original budget nor interim reports. Additional $400,000 revenue for the current year and the budgetyear is expected and is now included in the projections. In addition, reduction in transportation cost is expected in the budget year.

1b. MET - Projected transfers in have not changed by more than the standard for the budget and two subsequent fiscal years.





Form 01CS


1c. NOT MET - The projected transfers out of the general fund have changed by more than the standard for one or more of the budget or subsequent two fiscal years. Identify theamount(s) transferred, by fund, and whether transfers are ongoing or one-time in nature. If ongoing, explain the district's plan, with timeframes, for reducing or eliminating thetransfers.


One time transfer to Cafeteria Fund as a result of State audit funding. Also, phasing out adult education in the 2 subsequent years.

1d. NO - There are no capital projects that may impact the general fund operational budget.

Project Information:(required if YES)




Form 01CS


S6. Long-term Commitments

Identify all existing and new multiyear commitments¹ and their annual required payments for the budget year and two subsequent fiscal years.

Explain how any increase in annual payments will be funded. Also explain how any decrease to funding sources used to pay long-term commitments will be replaced.

¹ Include multiyear commitments, multiyear debt agreements, and new programs or contracts that result in long-term obligations.

S6A. Identification of the District's Long-term Commitments

DATA ENTRY: Click the appropriate button in item 1 and enter data in all columns of item 2 for applicable long-term commitments; there are no extractions in this section.

1. Does your district have long-term (multiyear) commitments?(If No, skip item 2 and Sections S6B and S6C) Yes

2. If Yes to item 1, list all new and existing multiyear commitments and required annual debt service amounts. Do not include long-term commmitments for postemployment benefitsother than pensions (OPEB); OPEB is disclosed in item S7A.

# of Years SACS Fund and Object Codes Used For: Principal BalanceType of Commitment Remaining Funding Sources (Revenues) Debt Service (Expenditures) as of July 1, 2012

Capital Leases Fund 01 Fund 01 360,275Certificates of ParticipationGeneral Obligation BondsSupp Early Retirement ProgramState School Building LoansCompensated Absences

Other Long-term Commitments (do not include OPEB):2002 GOB Series A and 2004 GOB S Fund 21 Fund 51 $ 31.6 m2010 GOB Series A Fund 21 Fund 51 $ 25.2 m2010 GOB Series B Fund 21 Fund 51 $ 72.0 m


Annual Payment Annual Payment Annual Payment Annual PaymentType of Commitment (continued) (P & I) (P & I) (P & I) (P & I)

Capital LeasesCertificates of ParticipationGeneral Obligation BondsSupp Early Retirement ProgramState School Building LoansCompensated Absences 607,125 607,125 607,125 607,125

Other Long-term Commitments (continued):2002 GOB Series A and 2004 GOB Series A 3,871,169 3,875,423 3,879,522 3,883,4932010 GOB Series A 725,000 0 1,030,000 02010 GOB Series B 0 3,116,803 2,690,200 2,694,450

Total Annual Payments: 5,203,294 7,599,351 8,206,847 7,185,068Has total annual payment increased over prior year (2011-12)? Yes Yes Yes




Form 01CS


S6B. Comparison of the District's Annual Payments to Prior Year Annual Payment

DATA ENTRY: Enter an explanation if Yes.

1a. Yes - Annual payments for long-term commitments have increased in one or more of the budget or two subsequent fiscal years. Explain how the increase in annual payments willbe funded.

Explanation:(required if Yes

to increase in totalannual payments)

Increase was due to Sale of 2010 GOB Series B

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.





Form 01CS


S7. Unfunded Liabilities

Estimate the unfunded liability for postemployment benefits other than pensions (OPEB) based on an actuarial valuation, if required, or other method; identify or estimate theannual required contribution; and indicate how the obligation is funded (pay-as-you-go, amortized over a specific period, etc.).

Estimate the unfunded liability for self-insurance programs such as workers' compensation based on an actuarial valuation, if required, or other method; identify or estimate therequired contribution; and indicate how the obligation is funded (level of risk retained, funding approach, etc.).

S7A. Identification of the District's Estimated Unfunded Liability for Postemployment Benefits Other than Pensions (OPEB)

DATA ENTRY: Click the appropriate button in item 1 and enter data in all other applicable items; there are no extractions in this section except the budget year data on line 5b.

1. Does your district provide postemployment benefits otherthan pensions (OPEB)? (If No, skip items 2-5) Yes

2. For the district's OPEB:a. Are they lifetime benefits? Yes

b. Do benefits continue past age 65? Yes

c. Describe any other characteristics of the district's OPEB program including eligibility criteria and amounts, if any, that retirees are required to contribute toward their own benefits:

3. a. Are OPEB financed on a pay-as-you-go, actuarial cost, or other method? Actuarial

b. Indicate any accumulated amounts earmarked for OPEB in a self-insurance or Self-Insurance Fund Governmental Fund governmental fund 0 0

4. OPEB Liabilitiesa. OPEB actuarial accrued liability (AAL) 15,030,445.00b. OPEB unfunded actuarial accrued liability (UAAL) 15,030,445.00c. Are AAL and UAAL based on the district's estimate or an actuarial valuation? Actuariald. If based on an actuarial valuation, indicate the date of the OPEB valuation Jul 01, 2011

Budget Year 1st Subsequent Year 2nd Subsequent Year5. OPEB Contributions (2012-13) (2013-14) (2014-15)

a. OPEB annual required contribution (ARC) per actuarial valuation or Alternative Measurement Method 1,056,200.00 1,056,200.00 1,056,200.00b. OPEB amount contributed (for this purpose, include premiums paid to a self-insurance fund) (funds 01-70, objects 3701-3752) 1,250,000.00 1,250,000.00 1,250,000.00c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount) 1,250,000.00 1,250,000.00 1,250,000.00d. Number of retirees receiving OPEB benefits 104 104 104




Form 01CS


S7B. Identification of the District's Unfunded Liability for Self-Insurance Programs

DATA ENTRY: Click the appropriate button in item 1 and enter data in all other applicable items; there are no extractions in this section.

1. Does your district operate any self-insurance programs such as workers' compensation,employee health and welfare, or property and liability? (Do not include OPEB, which iscovered in Section S7A) (If No, skip items 2-4)

No

2. Describe each self-insurance program operated by the district, including details for each such as level of risk retained, funding approach, basis for valuation (district's estimate oractuarial), and date of the valuation:

ASCIP - JPA for Workers' Compensation and Liability Insurance

3. Self-Insurance Liabilitiesa. Accrued liability for self-insurance programs 0.00b. Unfunded liability for self-insurance programs 0.00

Budget Year 1st Subsequent Year 2nd Subsequent Year4. Self-Insurance Contributions (2012-13) (2013-14) (2014-15)

a. Required contribution (funding) for self-insurance programsb. Amount contributed (funded) for self-insurance programs




Form 01CS


S8. Status of Labor Agreements

Analyze the status of employee labor agreements. Identify new labor agreements, as well as new commitments provided as part of previously ratified multiyear agreements; andinclude all contracts, including all administrator contracts (and including all compensation). For new agreements, indicate the date of the required board meeting. Compare theincrease in new commitments to the projected increase in ongoing revenues, and explain how these commitments will be funded in future fiscal years.

If salary and benefit negotiations are not finalized at budget adoption, upon settlement with certificated or classified staff:The school district must determine the cost of the settlement, including salaries, benefits, and any other agreements that change costs, and providethe county office of education (COE) with an analysis of the cost of the settlement and its impact on the operating budget.

The county superintendent shall review the analysis relative to the criteria and standards, and may provide written comments to the president of thedistrict governing board and superintendent.

S8A. Cost Analysis of District's Labor Agreements - Certificated (Non-management) Employees

DATA ENTRY: Enter all applicable data items; there are no extractions in this section.

Prior Year (2nd Interim) Budget Year 1st Subsequent Year 2nd Subsequent Year(2011-12) (2012-13) (2013-14) (2014-15)

Number of certificated (non-management)full-time-equivalent (FTE) positions 262.0 246.0 246.0 246.0

Certificated (Non-management) Salary and Benefit Negotiations1. Are salary and benefit negotiations settled for the budget year? No

If Yes, and the corresponding public disclosure documentshave been filed with the COE, complete questions 2 and 3.

If Yes, and the corresponding public disclosure documentshave not been filed with the COE, complete questions 2-5.

If No, identify the unsettled negotiations including any prior year unsettled negotiations and then complete questions 6 and 7.

Negotiations Settled2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting:

2b. Per Government Code Section 3547.5(b), was the agreement certifiedby the district superintendent and chief business official? No

If Yes, date of Superintendent and CBO certification:

3. Per Government Code Section 3547.5(c), was a budget revision adoptedto meet the costs of the agreement? No

If Yes, date of budget revision board adoption:

4. Period covered by the agreement: Begin Date: End Date:

5. Salary settlement: Budget Year 1st Subsequent Year 2nd Subsequent Year(2012-13) (2013-14) (2014-15)

Is the cost of salary settlement included in the budget and multiyear projections (MYPs)? No No No

One Year AgreementTotal cost of salary settlement

% change in salary schedule from prior yearor

Multiyear AgreementTotal cost of salary settlement

% change in salary schedule from prior year(may enter text, such as "Reopener")

Identify the source of funding that will be used to support multiyear salary commitments:




Form 01CS


Negotiations Not Settled6. Cost of a one percent increase in salary and statutory benefits 252,926


7. Amount included for any tentative salary schedule increases 0 0 0

Budget Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Health and Welfare (H&W) Benefits (2012-13) (2013-14) (2014-15)

1. Are costs of H&W benefit changes included in the budget and MYPs? Yes Yes Yes2. Total cost of H&W benefits 1,500,763 1,500,763 1,500,7633. Percent of H&W cost paid by employer capped at $6450 capped at $6450 capped at $64504. Percent projected change in H&W cost over prior year

Certificated (Non-management) Prior Year SettlementsAre any new costs from prior year settlements included in the budget? No

If Yes, amount of new costs included in the budget and MYPsIf Yes, explain the nature of the new costs:

Budget Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Step and Column Adjustments (2012-13) (2013-14) (2014-15)

1. Are step & column adjustments included in the budget and MYPs? Yes Yes Yes2. Cost of step & column adjustments 390,756 396,618 402,5673. Percent change in step & column over prior year 1.5% 1.5% 1.5%

Budget Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Attrition (layoffs and retirements) (2012-13) (2013-14) (2014-15)

1. Are savings from attrition included in the budget and MYPs? Yes Yes Yes

2. Are additional H&W benefits for those laid-off or retiredemployees included in the budget and MYPs? Yes Yes Yes

Certificated (Non-management) - OtherList other significant contract changes and the cost impact of each change (i.e., class size, hours of employment, leave of absence, bonuses, etc.):




Form 01CS


S8B. Cost Analysis of District's Labor Agreements - Classified (Non-management) Employees



Number of classified (non-managment)FTE positions 232.0 213.0 213.0 213.0

Classified (Non-management) Salary and Benefit Negotiations1. Are salary and benefit negotiations settled for the budget year? No

If Yes, and the corresponding public disclosure documentshave been filed with the COE, complete questions 2 and 3.

If Yes, and the corresponding public disclosure documentshave not been filed with the COE, complete questions 2-5.


Negotiations Settled2a. Per Government Code Section 3547.5(a), date of public disclosure

board meeting: Jun 26, 2012

2b. Per Government Code Section 3547.5(b), was the agreement certifiedby the district superintendent and chief business official? Yes

If Yes, date of Superintendent and CBO certification: Jun 26, 2012

3. Per Government Code Section 3547.5(c), was a budget revision adoptedto meet the costs of the agreement? Yes

If Yes, date of budget revision board adoption: Jun 26, 2012

4. Period covered by the agreement: Begin Date: Jul 01, 2012 End Date: Jun 30, 2013


Is the cost of salary settlement included in the budget and multiyear projections (MYPs)? Yes Yes Yes

One Year AgreementTotal cost of salary settlement 136,002

% change in salary schedule from prior year 1.0%or

Multiyear AgreementTotal cost of salary settlement


Identify the source of funding that will be used to support multiyear salary commitments:

Negotiations Not Settled

6. Cost of a one percent increase in salary and statutory benefits


7. Amount included for any tentative salary schedule increases 0 0 0




Form 01CS


Budget Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Health and Welfare (H&W) Benefits (2012-13) (2013-14) (2014-15)

1. Are costs of H&W benefit changes included in the budget and MYPs? Yes Yes Yes2. Total cost of H&W benefits3. Percent of H&W cost paid by employer4. Percent projected change in H&W cost over prior year

Classified (Non-management) Prior Year SettlementsAre any new costs from prior year settlements included in the budget? No

If Yes, amount of new costs included in the budget and MYPsIf Yes, explain the nature of the new costs:

Budget Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Step and Column Adjustments (2012-13) (2013-14) (2014-15)

1. Are step & column adjustments included in the budget and MYPs? Yes Yes Yes2. Cost of step & column adjustments 1,089,573 1,089,573 1,089,5733. Percent change in step & column over prior year cappedat $7000 capped at $7000 capped at $7000

Budget Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Attrition (layoffs and retirements) (2012-13) (2013-14) (2014-15)

1. Are savings from attrition included in the budget and MYPs? Yes Yes Yes

2. Are additional H&W benefits for those laid-off or retiredemployees included in the budget and MYPs? Yes Yes Yes

Classified (Non-management) - OtherList other significant contract changes and the cost impact of each change (i.e., hours of employment, leave of absence, bonuses, etc.):




Form 01CS


S8C. Cost Analysis of District's Labor Agreements - Management/Supervisor/Confidential Employees



Number of management, supervisor, andconfidential FTE positions 45.0 42.0 42.0 42.0

Management/Supervisor/Confidential Salary and Benefit Negotiations

1. Are salary and benefit negotiations settled for the budget year? n/a

If Yes, complete question 2.


If n/a, skip the remainder of Section S8C.Negotiations Settled


Is the cost of salary settlement included in the budget and multiyear projections (MYPs)? Yes Yes Yes

Total cost of salary settlement


Negotiations Not Settled3. Cost of a one percent increase in salary and statutory benefits


4. Amount included for any tentative salary schedule increases

Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent YearHealth and Welfare (H&W) Benefits (2012-13) (2013-14) (2014-15)

1. Are costs of H&W benefit changes included in the budget and MYPs? Yes Yes Yes2. Total cost of H&W benefits3. Percent of H&W cost paid by employer4. Percent projected change in H&W cost over prior year

Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent YearStep and Column Adjustments (2012-13) (2013-14) (2014-15)

1. Are step & column adjustements included in the budget and MYPs? Yes Yes Yes2. Cost of step and column adjustments3. Percent change in step & column over prior year

Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent YearOther Benefits (mileage, bonuses, etc.) (2012-13) (2013-14) (2014-15)

1. Are costs of other benefits included in the budget and MYPs? Yes Yes Yes2. Total cost of other benefits3. Percent change in cost of other benefits over prior year




Form 01CS


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 A1 through A9 except item A3, which is automatically completed based on data in Criterion 2.

A1. Do cash flow projections show that the district will end the budget year with anegative cash balance in the general fund? No

A2. Is the system of personnel position control independent from the payroll system?Yes

A3. Is enrollment decreasing in both the prior fiscal year and budget year? (Data from theenrollment budget column of Criterion 2A are used to determine Yes or No) No

A4. Are new charter schools operating in district boundaries that impact the district'senrollment, either in the prior fiscal year or budget year? Yes

A5. Has the district entered into a bargaining agreement where any of the budgetor subsequent years of the agreement would result in salary increases that Noare expected to exceed the projected state funded cost-of-living adjustment?

A6. Does the district provide uncapped (100% employer paid) health benefits for current orretired employees? No

A7. Is the district's financial system independent of the county office system?Yes

A8. Does the district have any reports that indicate fiscal distress pursuant to EducationCode Section 42127.6(a)? (If Yes, provide copies to the county office of education) No

A9. Have there been personnel changes in the superintendent or chief businessofficial 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)

Ron Hacker, Interim Assistant Superintendent-Business effective December 2011

End of School District Budget Criteria and Standards Review

Documents

Centinela Valley Union High School District - EMMA · PDF fileCentinela Valley Union High School District Disseminated by: Keygent LLC 14901 S. Inglewood Avenue Lawndale, California