Logo for Adopted Budget 15-16 2 (1) - Piedmont …...05/27/15 Student Enrollment Projection Projection Summary Budget Oct. 11 Oct. 12 Oct. 13 Oct. 14 Year School Year 2011-12 2012-13

2015/2016 BUDGET

ADOPTED JUNE 24, 2015

BOARD OF EDUCATION

Andrea Swenson, President

Sarah Pearson, Vice President

Amal Smith, Member

Doug Ireland, Member

Richard Raushenbush, Member

ADMINISTRATION

Constance Hubbard, Superintendent

Michael Brady, Assistant Superintendent

Song Chin-Bendib, Chief Business Official

Michelle Nguyen, Director of Fiscal Services

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05/27/15 Student Enrollment Projection

Projection Summary

Budget

Oct. 11 Oct. 12 Oct. 13 Oct. 14 Year

School Year 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20

Elementary 1129 1160 1199 1193 1132 1089 1063 1016 1005

Middle School 592 629 602 647 686 703 691 676 653

High School 755 748 774 789 823 845 870 939 936

Grade Level Detail

BudgetOct. 11 Oct. 12 Oct. 13 Oct. 14 Year

2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20

TK & KINDERGARTEN 165 184 178 168 162 162 162 162 162

FIRST 166 172 196 177 155 161 157 156 158

SECOND 205 183 185 206 173 161 165 159 160

THIRD 204 216 196 199 218 176 171 174 166

FOURTH 178 214 223 209 212 219 185 179 180

FIFTH 211 191 221 234 212 209 223 186 179

SIXTH 190 218 187 229 245 212 215 228 190

SEVENTH 217 190 220 197 235 251 219 222 235

EIGHTH 185 221 195 221 206 240 256 226 227

NINTH 220 190 214 194 232 207 244 261 229

TENTH 180 208 190 217 197 234 210 246 264

ELEVENTH 179 174 197 180 215 189 227 204 240

TWELFTH 176 176 173 198 179 215 189 227 204

SUBTOTAL 2476 2537 2575 2629 2641 2637 2624 2630 2594

MHS 76 69 69 77 69 69 69 69 69

DISTRICT TOTAL 2552 2606 2644 2706 2710 2706 2693 2699 2663

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Piedmont City UnifiedAlameda County

July 1 BudgetFINANCIAL REPORTS

2015-16 BudgetSchool District Certification

01 61275 0000000Form CB

California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: cb (Rev 04/15/2015) Page 1 of 4 Printed: 6/19/2015 3:58 PM

ANNUAL BUDGET REPORT:

July 1, 2015 Budget Adoption

Insert "X" in applicable boxes:

X This budget was developed using the state-adopted Criteria and Standards. It includes the expenditures

necessary to implement the Local Control and Accountability Plan (LCAP) or annual update to the LCAP that

will be effective for the budget year. The budget was filed and adopted subsequent to a public hearing by the

governing board of the school district pursuant to Education Code sections 33129, 42127, 52060, 52061, and

52062.

X If the budget includes a combined assigned and unassigned ending fund balance above the minimum

recommended reserve for economic uncertainties, at its public hearing, the school district complied with

the requirements of subparagraphs (B) and (C) of paragraph (2) of subdivision (a) of Education Code

Section 42127.

Budget available for inspection at: Public Hearing:

Place: Piedmont USD-District Office Place: Piedmont City Hall-Council Chamber

Date: June 19, 2015 Date: June 24, 2015

Time: 07:00 PM

Adoption Date: June 24, 2015

Signed:

Clerk/Secretary of the Governing Board

(Original signature required)

Contact person for additional information on the budget reports:

Name: Michelle Nguyen Telephone: 510-594-2620

Title: Director of Fiscal Services E-mail: [email protected]

Criteria and Standards Review Summary

The following summary is automatically completed based on data provided in the Criteria and Standards Review(Form 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

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01 61275 0000000Form CB


CRITERIA AND STANDARDS (continued) MetNotMet

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 Local Control FundingFormula (LCFF)

Projected change in LCFF is within the standard for the budget andtwo subsequent fiscal years. X

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

7 Ongoing and MajorMaintenance Account

If applicable, required contribution to the ongoing and majormaintenance account (i.e., restricted maintenance account) isincluded in the budget.

n/a

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 Revenuesto Fund 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 twosubsequent fiscal years?

X

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01 61275 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 (2014-15) 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) X

S9 Local Control andAccountability Plan (LCAP)

• Did or will the school district's governing board adopt an LCAP orapprove an update to the LCAP effective for the budget year? X

• Approval date for adoption of the LCAP or approval of an updateto the LCAP: Jun 24, 2015Jun 24, 2015

S10 LCAP Expenditures Does the school district's budget include the expenditures necessaryto implement the LCAP or annual update to the LCAP as describedin the Local Control and Accountability Plan and Annual UpdateTemplate, Section 3: Actions, Services, and Expenditures?

X

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

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01 61275 0000000Form CB


ADDITIONAL FISCAL INDICATORS (continued) No YesA6 Uncapped Health Benefits Does the district provide uncapped (100% employer paid) health

benefits 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

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July 1 Budget2015-16 Budget

Workers' Compensation Certification01 61275 0000000

Form CC

California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: cc (Rev 02/22/2012) Page 1 of 1 Printed: 6/19/2015 3:59 PM

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 has

decided 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:

( ) This school district is not self-insured for workers' compensation claims.

Signed Date of Meeting: Jun 24, 2015

Clerk/Secretary of the Governing Board

(Original signature required)

For additional information on this certification, please contact:

Name: Song Chin-Bendib

Title: Chief Business Official

Telephone: 510-594-2608

E-mail: [email protected]

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PIEDMONT UNIFIED SCHOOL DISTRICT

2015-2016 ADOPTED BUDGET - FUND 01

MULTI-YEAR PROJECTION REPORT

06/24/15

BUDGET 2015-16 Budget 2016-2017 2017-201806/24/15 Projected Budget Projected Budget

A) REVENUES:

LOCAL CONTROL FUNDING FORMULA 19,587,621 20,193,848 20,781,993

FEDERAL REVENUES 725,348 725,348 725,348

STATE REVENUES 2,498,078 910,995 933,588

PARCEL TAX REVENUE 9,790,370 9,790,370 9,790,370LOCAL REVENUES 4,331,295 4,331,295 4,331,295

TOTAL REVENUES: 36,932,712 35,951,856 36,562,594

B) EXPENDITURES:

CERTIFICATED SALARIES 17,234,939 17,449,213 17,666,701

CLASSIFIED SALARIES 5,582,134 5,635,866 5,720,853

EMPLOYEE BENEFITS 7,351,277 7,896,820 8,341,855

POST EMPLOYMENT BENEFITS 425,000 425,000 425,000

BOOKS AND SUPPLIES 1,215,650 1,215,650 1,215,650

SERVICES/OPERATING EXP. 3,805,106 3,919,259 4,036,836

TRANSFER TO CAPITAL FAC. 50,000 50,000 50,000

TRANSFER TO DEFERRED MAINT. 190,000 190,000 190,000

TRANSFER TO PARCEL TAX RESERVE 191,968 - -

TRANSFER TO SELF-INSURANCE FUND 10,000 10,000 10,000

DIRECT SUPPORT/INDIRECT COSTS (120,000) (120,000) (120,000)

TOTAL EXPENDITURES: 35,936,074 36,671,808 37,536,895

C) NET INCREASE (DECREASE)

IN FUND BALANCE (A-B) 996,638 (719,952) (974,301)

D) FUND BALANCE, RESERVES

BEGINNING BALANCE 1,884,007 2,880,645 2,160,693

ADJUSTMENT TO BEG. BALANCE -

NET BEGINNING BALANCE 1,884,007 2,880,645 2,160,693

E) ENDING BALANCE JUNE 30 2,880,645 2,160,693 1,186,392

COMPONENTS OF ENDING BALANCE:

a) Reserved Amounts:

Revolving Cash 25,000 25,000 25,000

b) Designated Amounts:

Econ Uncertainties - 4% 1,437,443 1,466,872

Econ Uncertainties - 3% 1,126,107

c) Reserve Fund Balance for 2016-17 1,418,202

d) Reserve Fund Balance for 2017-18 668,821

e) Reserve Fund Balance for 2018-19 35,28510/95


July 1 BudgetGeneral Fund

Multiyear ProjectionsUnrestricted/Restricted

01 61275 0000000Form MYP

California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: myp (Rev 04/09/2015) Page 1 Printed: 6/19/2015 4:03 PM

DescriptionObjectCodes

2015-16Budget

(Form 01)(A)

%Change

(Cols. C-A/A)(B)

2016-17Projection

(C)

%Change

(Cols. E-C/C)(D)

2017-18Projection

(E)

(Enter projections for subsequent years 1 and 2 in Columns C and E;

current year - Column A - is extracted)

A. REVENUES AND OTHER FINANCING SOURCES

1. LCFF/Revenue Limit Sources 8010-8099 19,397,621.00 3.13% 20,003,848.00 2.94% 20,591,993.00

2. Federal Revenues 8100-8299 725,348.00 0.00% 725,348.00 0.00% 725,348.00

3. Other State Revenues 8300-8599 2,498,078.00 -63.53% 910,995.00 2.48% 933,588.00

4. Other Local Revenues 8600-8799 14,121,665.00 0.00% 14,121,665.00 0.00% 14,121,665.00

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 A5c) 36,742,712.00 -2.67% 35,761,856.00 1.71% 36,372,594.00

B. EXPENDITURES AND OTHER FINANCING USES

1. Certificated Salaries

a. Base Salaries 17,234,939.00 17,449,213.00

b. Step & Column Adjustment 259,274.00 262,488.00

c. Cost-of-Living Adjustment 0.00 0.00

d. Other Adjustments (45,000.00) (45,000.00)

e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 17,234,939.00 1.24% 17,449,213.00 1.25% 17,666,701.00

2. Classified Salaries

a. Base Salaries 5,582,134.00 5,635,866.00



d. Other Adjustments 0.00 0.00

e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 5,582,134.00 0.96% 5,635,866.00 1.51% 5,720,853.00

3. Employee Benefits 3000-3999 7,776,277.00 7.02% 8,321,820.00 5.35% 8,766,855.00

4. Books and Supplies 4000-4999 1,215,650.00 0.00% 1,215,650.00 0.00% 1,215,650.00

5. Services and Other Operating Expenditures 5000-5999 3,805,106.00 3.00% 3,919,259.00 3.00% 4,036,836.00

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 0.00 0.00% 0.00 0.00% 0.00

8. Other Outgo - Transfers of Indirect Costs 7300-7399 (120,000.00) 0.00% (120,000.00) 0.00% (120,000.00)

9. Other Financing Uses

a. Transfers Out 7600-7629 251,968.00 -76.19% 60,000.00 0.00% 60,000.00

b. Other Uses 7630-7699 0.00 0.00% 0.00 0.00% 0.00

10. Other Adjustments 0.00 0.00

11. Total (Sum lines B1 thru B10) 35,746,074.00 2.06% 36,481,808.00 2.37% 37,346,895.00

C. NET INCREASE (DECREASE) IN FUND BALANCE

(Line A6 minus line B11) 996,638.00 (719,952.00) (974,301.00)

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01, line F1e) 1,884,005.08 2,880,643.08 2,160,691.08

2. Ending Fund Balance (Sum lines C and D1) 2,880,643.08 2,160,691.08 1,186,390.08

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 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 0.00 0.00 0.00

2. Unassigned/Unappropriated 9790 2,880,643.08 2,160,691.08 1,186,390.08

f. Total Components of Ending Fund Balance

(Line D3f must agree with line D2) 2,880,643.08 2,160,691.08 1,186,390.08

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Multiyear ProjectionsUnrestricted/Restricted

01 61275 0000000Form MYP



2015-16Budget

(Form 01)(A)

%Change

(Cols. C-A/A)(B)

2016-17Projection

(C)

%Change

(Cols. E-C/C)(D)

2017-18Projection

(E)

E. AVAILABLE RESERVES

1. General Fund

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 2,880,643.51 2,160,691.08 1,186,390.08

d. Negative Restricted Ending Balances

(Negative resources 2000-9999) 979Z (0.43) 0.00 0.00

2. Special Reserve Fund - Noncapital Outlay (Fund 17)



c. Unassigned/Unappropriated 9790 291,699.64 0.00 0.00

3. Total Available Reserves - by Amount (Sum lines E1a thru E2c) 3,172,342.72 2,160,691.08 1,186,390.08

4. Total Available Reserves - by Percent (Line E3 divided by Line F3c) 8.87% 5.92% 3.18%

F. RECOMMENDED RESERVES

1. Special Education Pass-through Exclusions

For districts that serve as the administrative unit (AU) of a

special education local plan area (SELPA):

a. Do you choose to exclude from the reserve calculation

the pass-through funds distributed to SELPA members? No

b. If you are the SELPA AU and are excluding special

education pass-through funds:

1. Enter the name(s) of the SELPA(s):

2. Special education pass-through funds

(Column A: Fund 10, resources 3300-3499 and 6500-6540,

objects 7211-7213 and 7221-7223; enter projections

for subsequent years 1 and 2 in Columns C and E) 0.00 0.00 0.00

2. District ADA

Used to determine the reserve standard percentage level on line F3d

(Col. A: Form A, Estimated P-2 ADA column, lines A6 and C4; enter projections) 2,619.48 2,615.62 2,603.05

3. Calculating the Reserves

a. Expenditures and Other Financing Uses (Line B11) 35,746,074.00 36,481,808.00 37,346,895.00

b. Plus: Special Education Pass-through Funds (Line F1b2, if Line F1a is No) 0.00 0.00 0.00

c. Total Expenditures and Other Financing Uses (Line F3a plus line F3b) 35,746,074.00 36,481,808.00 37,346,895.00

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) 1,072,382.22 1,094,454.24 1,120,406.85

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) 1,072,382.22 1,094,454.24 1,120,406.85

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

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Multiyear ProjectionsUnrestricted

01 61275 0000000Form MYP



2015-16Budget

(Form 01)(A)

%Change

(Cols. C-A/A)(B)

2016-17Projection

(C)

%Change

(Cols. E-C/C)(D)

2017-18Projection

(E)




1. LCFF/Revenue Limit Sources 8010-8099 19,265,743.00 3.15% 19,871,970.00 2.96% 20,460,115.00

2. Federal Revenues 8100-8299 0.00 0.00% 0.00 0.00% 0.00

3. Other State Revenues 8300-8599 2,127,416.00 -74.88% 534,402.00 2.48% 547,655.00



a. Transfers In 8900-8929 0.00 0.00% 0.00 0.00% 0.00

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

c. Contributions 8980-8999 (5,192,263.00) 4.21% (5,411,085.43) 3.62% (5,607,116.00)

6. Total (Sum lines A1 thru A5c) 29,212,805.00 -4.13% 28,007,195.57 1.45% 28,412,563.00



a. Base Salaries 15,029,939.00 15,211,138.00



d. Other Adjustments (45,000.00) (45,000.00)



a. Base Salaries 3,668,225.00 3,693,248.00






4. Books and Supplies 4000-4999 1,054,035.00 0.00% 1,054,035.00 0.00% 1,054,035.00


6. Capital Outlay 6000-6999 0.00 0.00% 0.00 0.00% 0.00


8. Other Outgo - Transfers of Indirect Costs 7300-7399 (120,000.00) 0.00% (120,000.00) 0.00% (120,000.00)


a. Transfers Out 7600-7629 251,968.00 -76.19% 60,000.00 0.00% 60,000.00

b. Other Uses 7630-7699 0.00 0.00% 0.00 0.00% 0.00

10. Other Adjustments (Explain in Section F below)



(Line A6 minus line B11) 996,638.00 (719,952.43) (974,301.00)

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01, line F1e) 1,884,005.51 2,880,643.51 2,160,691.08

2. Ending Fund Balance (Sum lines C and D1) 2,880,643.51 2,160,691.08 1,186,390.08


a. Nonspendable 9710-9719 0.00 0.00 0.00

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


1. Reserve for Economic Uncertainties 9789 0.00 0.00 0.00

2. Unassigned/Unappropriated 9790 2,880,643.51 2,160,691.08 1,186,390.08


(Line D3f must agree with line D2) 2,880,643.51 2,160,691.08 1,186,390.08

13/95



Multiyear ProjectionsUnrestricted

01 61275 0000000Form MYP



2015-16Budget

(Form 01)(A)

%Change

(Cols. C-A/A)(B)

2016-17Projection

(C)

%Change

(Cols. E-C/C)(D)

2017-18Projection

(E)


1. General Fund



c. Unassigned/Unappropriated 9790 2,880,643.51 2,160,691.08 1,186,390.08

(Enter reserve projections for subsequent years 1 and 2

in Columns C and E; current year - Column A - is extracted.)


a. Stabilization Arrangements 9750

b. Reserve for Economic Uncertainties 9789

c. Unassigned/Unappropriated 9790 291,699.64

3. Total Available Reserves (Sum lines E1a thru E2c) 3,172,343.15 2,160,691.08 1,186,390.08

F. ASSUMPTIONS

Please provide below or on a separate attachment, the assumptions used to determine the projections for the first and

second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments

projected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the

SACS Financial Reporting Software User Guide.

For fiscal year 2016-17: Assumptions are based on the following: Using LCFF calculator for base grants/grade level plus 4/8 of the Economic Recovery Growth Target. ADA is projected at2615 based on updated enrollment. Federal revenues are the same as in 2015-16. State fundings are projected with 1.60% for COLA. Same amount of contributions from Piedmont EducationFoundation as in 2015-16. The School Support Tax is the same level of 2015-16. No one-time revenues and expenditures in the budget. No salary increase for any employee groups. Anincrease of 1.5% for step and column. STRS and PERS reflect the new increased rates. A transfer of $50,000 to Capital Facilities Fund toward the replacement of the fields. Also, a transfer of$190,000 to Deferred Maintenace Fund to continue program support as in the past. A transfer of $10,000 to Self-Insurance Fund for ergonomic supplies/equipments. Again, a transfer of$120,000 from Adult Education Fund for direct support.For fiscal year 2017-18: Assumptions are based on the following: Using LCFF calculator for base grants/grade level plus 5/8 of the Economic Recovery Growth Target. ADA is projected at2603 based on updated enrollment. Federal revenues are the same as in 2015-16. State fundings are projected with 2.48% for COLA. Same amount of contributions from Piedmont EducationFoundation as in 2015-16. The School Support Tax is the same level of 2015-16. No one-time revenues and expenditures in the budget. No salary increase for any employee groups. Anincrease of 1.5% for step and column. STRS and PERS reflect the new increased rates. A transfer of $50,000 to Capital Facilities Fund toward the replacement of the fields. Also, a transfer of$190,000 to Deferred Maintenace Fund to continue program support as in the past. A transfer of $10,000 to Self-Insurance Fund for ergonomic supplies/equipments. Again, a transfer of$120,000 from Adult Education Fund for direct support.

For fiscal year 2016-17: Assumptions are based on the following: Using LCFF calculator for base grants/grade level plus 4/8 of the Economic Recovery Growth Target. ADA is projected at2615 based on updated enrollment. Federal revenues are the same as in 2015-16. State fundings are projected with 1.60% for COLA. Same amount of contributions from Piedmont EducationFoundation as in 2015-16. The School Support Tax is the same level of 2015-16. No one-time revenues and expenditures in the budget. No salary increase for any employee groups. Anincrease of 1.5% for step and column. STRS and PERS reflect the new increased rates. A transfer of $50,000 to Capital Facilities Fund toward the replacement of the fields. Also, a transfer of$190,000 to Deferred Maintenace Fund to continue program support as in the past. A transfer of $10,000 to Self-Insurance Fund for ergonomic supplies/equipments. Again, a transfer of$120,000 from Adult Education Fund for direct support.For fiscal year 2017-18: Assumptions are based on the following: Using LCFF calculator for base grants/grade level plus 5/8 of the Economic Recovery Growth Target. ADA is projected at2603 based on updated enrollment. Federal revenues are the same as in 2015-16. State fundings are projected with 2.48% for COLA. Same amount of contributions from Piedmont EducationFoundation as in 2015-16. The School Support Tax is the same level of 2015-16. No one-time revenues and expenditures in the budget. No salary increase for any employee groups. Anincrease of 1.5% for step and column. STRS and PERS reflect the new increased rates. A transfer of $50,000 to Capital Facilities Fund toward the replacement of the fields. Also, a transfer of$190,000 to Deferred Maintenace Fund to continue program support as in the past. A transfer of $10,000 to Self-Insurance Fund for ergonomic supplies/equipments. Again, a transfer of$120,000 from Adult Education Fund for direct support.

14/95



Multiyear ProjectionsRestricted

01 61275 0000000Form MYP


Description

Object

Codes

2015-16

Budget

(Form 01)

(A)

%

Change

(Cols. C-A/A)

(B)

2016-17

Projection

(C)

%

Change

(Cols. E-C/C)

(D)

2017-18

Projection

(E)




1. LCFF/Revenue Limit Sources 8010-8099 131,878.00 0.00% 131,878.00 0.00% 131,878.00

2. Federal Revenues 8100-8299 725,348.00 0.00% 725,348.00 0.00% 725,348.00

3. Other State Revenues 8300-8599 370,662.00 1.60% 376,593.00 2.48% 385,933.00



a. Transfers In 8900-8929 0.00 0.00% 0.00 0.00% 0.00

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

c. Contributions 8980-8999 5,192,263.00 4.21% 5,411,085.43 3.62% 5,607,116.00

6. Total (Sum lines A1 thru A5c) 7,529,907.00 2.98% 7,754,660.43 2.65% 7,960,031.00



a. Base Salaries 2,205,000.00 2,238,075.00






a. Base Salaries 1,913,909.00 1,942,618.00






4. Books and Supplies 4000-4999 161,615.00 0.00% 161,615.00 0.00% 161,615.00


6. Capital Outlay 6000-6999 0.00 0.00% 0.00 0.00% 0.00


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


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% 0.00

10. Other Adjustments (Explain in Section F below)



(Line A6 minus line B11) 0.00 0.43 0.00

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01, line F1e) (0.43) (0.43) 0.00

2. Ending Fund Balance (Sum lines C and D1) (0.43) 0.00 0.00


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


1. Reserve for Economic Uncertainties 9789

2. Unassigned/Unappropriated 9790 (0.43) 0.00 0.00


(Line D3f must agree with line D2) (0.43) 0.00 0.00

15/95



Multiyear ProjectionsRestricted

01 61275 0000000Form MYP


Description

Object

Codes

2015-16

Budget

(Form 01)

(A)

%

Change

(Cols. C-A/A)

(B)

2016-17

Projection

(C)

%

Change

(Cols. E-C/C)

(D)

2017-18

Projection

(E)


1. General Fund



c. Unassigned/Unappropriated 9790

(Enter reserve projections for subsequent years 1 and 2

in Columns C and E; current year - Column A - is extracted.)




c. Unassigned/Unappropriated 9790

3. Total Available Reserves (Sum lines E1a thru E2c)

F. ASSUMPTIONS

Please provide below or on a separate attachment, the assumptions used to determine the projections for the first and

second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments

projected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the

SACS Financial Reporting Software User Guide.

16/95


REVENUES & EXPENDITURES & CHANGES IN FUND BALANCE

2015/2016 ADOPTED BUDGET

3/11/2015 2014/2015 2015/20162nd Interim Estimated Actual Adopted Budget

REVENUES:

LOCAL CONTROL FUNDING FORMULA 17,706,481 17,909,182 19,587,621


STATE REVENUES 1,012,186 1,064,797 2,498,078

PARCEL TAX REVENUE 9,598,402 9,598,402 9,790,370

LOCAL REVENUES 5,106,848 5,241,706 4,331,295

TOTAL REVENUES: 34,085,698 34,506,727 36,932,712

EXPENDITURES:

CERTIFICATED SALARIES 16,875,393 17,140,208 17,234,939

CLASSIFIED SALARIES 5,445,339 5,417,915 5,582,134

EMPLOYEE BENEFITS 6,481,228 6,525,396 7,351,277

POST EMPLOYMENT BENEFITS 475,000 475,000 425,000

BOOKS AND SUPPLIES 2,137,751 2,312,439 1,215,650

SERVICES/OPERATING EXP. 4,081,060 4,450,748 3,805,106

CAPITAL OUTLAY 138,868 138,868 -

TRANSFER TO CAPITAL FACILITIES 50,000 50,000 50,000

TRANSFER TO ADULT EDUCATION 285,463 285,463 -

TRANSFER TO DEFERRED MAINT. 190,000 190,000 190,000

TRANSFER TO PARCEL TAX RESERVE - - 191,968

TRANSFER TO SELF-INSURANCE FUND - 10,000 10,000

DIRECT SUPPORT/INDIRECT COSTS - - (120,000)

TOTAL EXPENDITURES: 36,160,102 36,996,037 35,936,074

NET INCREASE (DECREASE)

IN FUND BALANCE (A-B) (2,074,404) (2,489,310) 996,638

FUND BALANCE, RESERVES

BEGINNING BALANCE 4,373,317 4,373,317 1,884,007

ADJUSTMENT TO BEG. BALANCE - -

NET BEGINNING BALANCE 4,373,317 4,373,317 1,884,007

ENDING BALANCE JUNE 30 (C+D) 2,298,913 1,884,007 2,880,645


a) Reserved Amounts:

Revolving Cash 25,000 25,000 25,000b) Designated Amounts:

Econ Uncertainties (4%) 1,438,804 1,479,841 1,437,443

c) Reserve Fund Balance for 2015-16 835,109 379,166

d) Reserve Fund Balance for 2016-17 1,418,202

GENERAL FUND - FUND 01

17/95



Unrestricted and RestrictedExpenditures by Object

01 61275 0000000Form 01

California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-a (Rev 01/13/2015) Page 1 Printed: 6/19/2015 4:04 PM

2014-15 Estimated Actuals 2015-16 Budget

Description Resource CodesObjectCodes

Unrestricted(A)

Restricted(B)

Total Fundcol. A + B

(C)Unrestricted

(D)Restricted

(E)

Total Fundcol. D + E

(F)

% DiffColumnC & F

A. REVENUES

1) LCFF Sources 8010-8099 17,587,304.00 131,878.00 17,719,182.00 19,265,743.00 131,878.00 19,397,621.00 9.5%

2) Federal Revenue 8100-8299 0.00 692,640.00 692,640.00 0.00 725,348.00 725,348.00 4.7%

3) Other State Revenue 8300-8599 701,783.00 363,014.00 1,064,797.00 2,127,416.00 370,662.00 2,498,078.00 134.6%

4) Other Local Revenue 8600-8799 13,581,086.00 1,259,022.00 14,840,108.00 13,011,909.00 1,109,756.00 14,121,665.00 -4.8%

5) TOTAL, REVENUES 31,870,173.00 2,446,554.00 34,316,727.00 34,405,068.00 2,337,644.00 36,742,712.00 7.1%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 14,888,194.00 2,252,014.00 17,140,208.00 15,029,939.00 2,205,000.00 17,234,939.00 0.6%

2) Classified Salaries 2000-2999 3,538,087.00 1,879,828.00 5,417,915.00 3,668,225.00 1,913,909.00 5,582,134.00 3.0%

3) Employee Benefits 3000-3999 5,482,580.00 1,517,816.00 7,000,396.00 6,139,076.00 1,637,201.00 7,776,277.00 11.1%

4) Books and Supplies 4000-4999 1,489,227.00 823,212.00 2,312,439.00 1,054,035.00 161,615.00 1,215,650.00 -47.4%

5) Services and Other Operating Expenditures 5000-5999 2,686,038.00 1,764,710.00 4,450,748.00 2,192,924.00 1,612,182.00 3,805,106.00 -14.5%

6) Capital Outlay 6000-6999 128,393.00 10,475.00 138,868.00 0.00 0.00 0.00 -100.0%

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

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

8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.00 (120,000.00) 0.00 (120,000.00) New

9) TOTAL, EXPENDITURES 28,212,519.00 8,248,055.00 36,460,574.00 27,964,199.00 7,529,907.00 35,494,106.00 -2.7%

C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER

FINANCING SOURCES AND USES (A5 - B9) 3,657,654.00 (5,801,501.00) (2,143,847.00) 6,440,869.00 (5,192,263.00) 1,248,606.00 -158.2%

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 345,463.00 0.00 345,463.00 251,968.00 0.00 251,968.00 -27.1%

2) Other Sources/Uses

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

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

3) Contributions 8980-8999 (5,159,499.00) 5,159,499.00 0.00 (5,192,263.00) 5,192,263.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (5,504,962.00) 5,159,499.00 (345,463.00) (5,444,231.00) 5,192,263.00 (251,968.00) -27.1%

18/95




01 61275 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4) (1,847,308.00) (642,002.00) (2,489,310.00) 996,638.00 0.00 996,638.00 -140.0%

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance

a) As of July 1 - Unaudited 9791 3,731,313.51 642,001.57 4,373,315.08 1,884,005.51 (0.43) 1,884,005.08 -56.9%

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

c) As of July 1 - Audited (F1a + F1b) 3,731,313.51 642,001.57 4,373,315.08 1,884,005.51 (0.43) 1,884,005.08 -56.9%

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

e) Adjusted Beginning Balance (F1c + F1d) 3,731,313.51 642,001.57 4,373,315.08 1,884,005.51 (0.43) 1,884,005.08 -56.9%

2) Ending Balance, June 30 (E + F1e) 1,884,005.51 (0.43) 1,884,005.08 2,880,643.51 (0.43) 2,880,643.08 52.9%

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash 9711 25,000.00 0.00 25,000.00 0.00 0.00 0.00 -100.0%

Stores 9712 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Prepaid Expenditures 9713 22,537.95 0.00 22,537.95 0.00 0.00 0.00 -100.0%

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 356,626.13 0.00 356,626.13 0.00 0.00 0.00 -100.0%

e) Unassigned/unappropriated

Reserve for Economic Uncertainties 9789 1,479,841.00 0.00 1,479,841.00 0.00 0.00 0.00 -100.0%

Unassigned/Unappropriated Amount 9790 0.43 (0.43) 0.00 2,880,643.51 (0.43) 2,880,643.08 New

19/95




01 61275 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

G. ASSETS

1) Cash

a) in County Treasury 9110 4,717,989.86 (2,357,424.95) 2,360,564.91

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 25,000.00 0.00 25,000.00

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 1,162,184.30 (683,428.53) 478,755.77

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 22,537.95 0.00 22,537.95

8) Other Current Assets 9340 0.00 0.00 0.00

9) TOTAL, ASSETS 5,927,712.11 (3,040,853.48) 2,886,858.63

H. DEFERRED OUTFLOWS OF RESOURCES

1) Deferred Outflows of Resources 9490 0.00 0.00 0.00

2) TOTAL, DEFERRED OUTFLOWS 0.00 0.00 0.00

I. LIABILITIES

1) Accounts Payable 9500 (1,746,327.29) 1,299,246.08 (447,081.21)

2) Due to Grantor Governments 9590 0.00 0.00 0.00

3) Due to Other Funds 9610 0.00 0.00 0.00

4) Current Loans 9640 0.00 0.00 0.00

5) Unearned Revenue 9650 0.00 0.00 0.00

6) TOTAL, LIABILITIES (1,746,327.29) 1,299,246.08 (447,081.21)

J. DEFERRED INFLOWS OF RESOURCES

1) Deferred Inflows of Resources 9690 0.00 0.00 0.00

2) TOTAL, DEFERRED INFLOWS 0.00 0.00 0.00

K. FUND EQUITY

Ending Fund Balance, June 30

(G9 + H2) - (I6 + J2) 7,674,039.40 (4,340,099.56) 3,333,939.84

20/95




01 61275 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

LCFF SOURCES

Principal Apportionment

State Aid - Current Year 8011 5,624,977.00 0.00 5,624,977.00 7,196,335.00 0.00 7,196,335.00 27.9%

Education Protection Account State Aid - Current Year 8012 3,113,917.00 0.00 3,113,917.00 3,220,998.00 0.00 3,220,998.00 3.4%

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

Tax Relief Subventions

Homeowners' Exemptions 8021 59,046.00 0.00 59,046.00 59,046.00 0.00 59,046.00 0.0%

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

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

County & District Taxes

Secured Roll Taxes 8041 7,043,576.00 0.00 7,043,576.00 7,043,576.00 0.00 7,043,576.00 0.0%

Unsecured Roll Taxes 8042 482,507.00 0.00 482,507.00 482,507.00 0.00 482,507.00 0.0%

Prior Years' Taxes 8043 8,700.00 0.00 8,700.00 8,700.00 0.00 8,700.00 0.0%

Supplemental Taxes 8044 115,335.00 0.00 115,335.00 115,335.00 0.00 115,335.00 0.0%

Education Revenue Augmentation

Fund (ERAF) 8045 1,329,246.00 0.00 1,329,246.00 1,329,246.00 0.00 1,329,246.00 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-LCFF

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

Subtotal, LCFF Sources 17,777,304.00 0.00 17,777,304.00 19,455,743.00 0.00 19,455,743.00 9.4%

LCFF Transfers

Unrestricted LCFF Transfers -

Current Year 0000 8091 (190,000.00) (190,000.00) (190,000.00) (190,000.00) 0.0%

All Other LCFF Transfers -

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

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

Property Taxes Transfers 8097 0.00 131,878.00 131,878.00 0.00 131,878.00 131,878.00 0.0%

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

TOTAL, LCFF SOURCES 17,587,304.00 131,878.00 17,719,182.00 19,265,743.00 131,878.00 19,397,621.00 9.5%

FEDERAL REVENUE

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

Special Education Entitlement 8181 0.00 528,963.00 528,963.00 0.00 574,270.00 574,270.00 8.6%

Special Education Discretionary Grants 8182 0.00 58,975.00 58,975.00 0.00 50,597.00 50,597.00 -14.2%

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: Title I, Part A, Basic Grants Low-

Income and Neglected 3010 8290 55,124.00 55,124.00 54,410.00 54,410.00 -1.3%

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 32,340.00 32,340.00 31,687.00 31,687.00 -2.0%

NCLB: Title III, Immigrant Education

Program 4201 8290 0.00 0.00 0.00 0.00 0.0%

21/95




01 61275 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 17,238.00 17,238.00 14,384.00 14,384.00 -16.6%

NCLB: Title V, Part B, Public Charter

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

Other No Child Left Behind

3011-3020, 3026-3199, 4036-4126,

5510 8290 0.00 0.00 0.00 0.00 0.0%

Vocational and Applied

Technology Education 3500-3699 8290 0.00 0.00 0.00 0.00 0.0%

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

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

TOTAL, FEDERAL REVENUE 0.00 692,640.00 692,640.00 0.00 725,348.00 725,348.00 4.7%

OTHER STATE REVENUE

Other State Apportionments

ROC/P Entitlement

Current Year 6360 8311 0.00 0.00 0.00 0.00 0.0%

Prior Years 6360 8319 0.00 0.00 0.00 0.00 0.0%

Special Education Master Plan

Current Year 6500 8311 0.00 0.00 0.00 0.00 0.0%

Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.0%

All Other State Apportionments - Current Year All Other 8311 81,207.00 0.00 81,207.00 84,794.00 0.00 84,794.00 4.4%

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

Child Nutrition Programs 8520 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Mandated Costs Reimbursements 8550 264,991.00 0.00 264,991.00 1,675,461.00 0.00 1,675,461.00 532.3%

Lottery - Unrestricted and Instructional Materials 8560 335,412.00 79,860.00 415,272.00 351,488.00 93,365.00 444,853.00 7.1%


Restricted Levies - Other

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

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


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%

California Clean Energy Jobs Act 6230 8590 89,919.00 89,919.00 89,919.00 89,919.00 0.0%

Healthy Start 6240 8590 0.00 0.00 0.00 0.00 0.0%

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

Specialized Secondary 7370 8590 0.00 0.00 0.00 0.00 0.0%

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%

Common Core State Standards

Implementation 7405 8590 0.00 0.00 0.00 0.00 0.0%

All Other State Revenue All Other 8590 20,173.00 193,235.00 213,408.00 15,673.00 187,378.00 203,051.00 -4.9%

TOTAL, OTHER STATE REVENUE 701,783.00 363,014.00 1,064,797.00 2,127,416.00 370,662.00 2,498,078.00 134.6%

22/95




01 61275 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 9,598,402.00 0.00 9,598,402.00 9,790,370.00 0.00 9,790,370.00 2.0%

Other 8622 0.00 0.00 0.00 0.00 0.00 0.00 0.0%


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


Delinquent Non-LCFF

Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Sales

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

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

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

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

Leases and Rentals 8650 90,000.00 0.00 90,000.00 90,000.00 0.00 90,000.00 0.0%

Interest 8660 18,890.00 0.00 18,890.00 19,065.00 0.00 19,065.00 0.9%

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%

Interagency Services 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%

Other Local Revenue

Plus: Misc Funds Non-LCFF

(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 3,873,794.00 123,049.00 3,996,843.00 3,112,474.00 37,745.00 3,150,219.00 -21.2%

Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

Transfers of Apportionments

Special Education SELPA Transfers

From Districts or Charter Schools 6500 8791 1,135,973.00 1,135,973.00 1,072,011.00 1,072,011.00 -5.6%

From County Offices 6500 8792 0.00 0.00 0.00 0.00 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 13,581,086.00 1,259,022.00 14,840,108.00 13,011,909.00 1,109,756.00 14,121,665.00 -4.8%

TOTAL, REVENUES 31,870,173.00 2,446,554.00 34,316,727.00 34,405,068.00 2,337,644.00 36,742,712.00 7.1%

23/95




01 61275 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

CERTIFICATED SALARIES

Certificated Teachers' Salaries 1100 11,388,605.00 1,973,959.00 13,362,564.00 11,456,682.00 2,019,922.00 13,476,604.00 0.9%

Certificated Pupil Support Salaries 1200 1,358,398.00 65,192.00 1,423,590.00 1,344,840.00 42,169.00 1,387,009.00 -2.6%

Certificated Supervisors' and Administrators' Salaries 1300 1,755,329.00 194,567.00 1,949,896.00 1,699,057.00 133,595.00 1,832,652.00 -6.0%

Other Certificated Salaries 1900 385,862.00 18,296.00 404,158.00 529,360.00 9,314.00 538,674.00 33.3%

TOTAL, CERTIFICATED SALARIES 14,888,194.00 2,252,014.00 17,140,208.00 15,029,939.00 2,205,000.00 17,234,939.00 0.6%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 622,889.00 1,827,716.00 2,450,605.00 605,394.00 1,867,628.00 2,473,022.00 0.9%

Classified Support Salaries 2200 1,222,668.00 1,230.00 1,223,898.00 1,183,072.00 0.00 1,183,072.00 -3.3%

Classified Supervisors' and Administrators' Salaries 2300 233,306.00 0.00 233,306.00 276,906.00 0.00 276,906.00 18.7%

Clerical, Technical and Office Salaries 2400 1,302,526.00 50,062.00 1,352,588.00 1,380,105.00 46,281.00 1,426,386.00 5.5%

Other Classified Salaries 2900 156,698.00 820.00 157,518.00 222,748.00 0.00 222,748.00 41.4%

TOTAL, CLASSIFIED SALARIES 3,538,087.00 1,879,828.00 5,417,915.00 3,668,225.00 1,913,909.00 5,582,134.00 3.0%

EMPLOYEE BENEFITS

STRS 3101-3102 875,924.00 195,063.00 1,070,987.00 1,548,049.00 236,599.00 1,784,648.00 66.6%

PERS 3201-3202 376,632.00 209,151.00 585,783.00 384,844.00 225,317.00 610,161.00 4.2%

OASDI/Medicare/Alternative 3301-3302 520,029.00 170,133.00 690,162.00 462,816.00 173,056.00 635,872.00 -7.9%

Health and Welfare Benefits 3401-3402 2,979,742.00 879,759.00 3,859,501.00 2,923,178.00 910,376.00 3,833,554.00 -0.7%

Unemployment Insurance 3501-3502 3,977.00 2,098.00 6,075.00 8,861.00 2,060.00 10,921.00 79.8%

Workers' Compensation 3601-3602 331,276.00 61,612.00 392,888.00 386,328.00 89,793.00 476,121.00 21.2%

OPEB, Allocated 3701-3702 395,000.00 0.00 395,000.00 425,000.00 0.00 425,000.00 7.6%

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

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

TOTAL, EMPLOYEE BENEFITS 5,482,580.00 1,517,816.00 7,000,396.00 6,139,076.00 1,637,201.00 7,776,277.00 11.1%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 182,568.00 655.00 183,223.00 111,500.00 0.00 111,500.00 -39.1%

Books and Other Reference Materials 4200 39,002.00 104.00 39,106.00 39,002.00 104.00 39,106.00 0.0%

Materials and Supplies 4300 1,172,424.00 324,826.00 1,497,250.00 792,669.00 161,511.00 954,180.00 -36.3%

Noncapitalized Equipment 4400 95,233.00 497,627.00 592,860.00 110,864.00 0.00 110,864.00 -81.3%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 1,489,227.00 823,212.00 2,312,439.00 1,054,035.00 161,615.00 1,215,650.00 -47.4%

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Travel and Conferences 5200 320,869.00 66,524.00 387,393.00 101,065.00 25,847.00 126,912.00 -67.2%

Dues and Memberships 5300 58,403.00 6,300.00 64,703.00 21,670.00 205.00 21,875.00 -66.2%

Insurance 5400 - 5450 174,825.00 0.00 174,825.00 174,825.00 0.00 174,825.00 0.0%

Operations and Housekeeping

Services 5500 465,635.00 0.00 465,635.00 508,685.00 0.00 508,685.00 9.2%

Rentals, Leases, Repairs, and

Noncapitalized Improvements 5600 337,135.00 13,546.00 350,681.00 253,180.00 0.00 253,180.00 -27.8%

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 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Professional/Consulting Services and

Operating Expenditures 5800 1,260,795.00 1,677,540.00 2,938,335.00 1,063,959.00 1,585,630.00 2,649,589.00 -9.8%

Communications 5900 68,376.00 800.00 69,176.00 69,540.00 500.00 70,040.00 1.2%

TOTAL, SERVICES AND OTHER

OPERATING EXPENDITURES 2,686,038.00 1,764,710.00 4,450,748.00 2,192,924.00 1,612,182.00 3,805,106.00 -14.5%

24/95




01 61275 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Buildings and Improvements of Buildings 6200 0.00 10,475.00 10,475.00 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 128,393.00 0.00 128,393.00 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 128,393.00 10,475.00 138,868.00 0.00 0.00 0.00 -100.0%

OTHER OUTGO (excluding Transfers of Indirect Costs)

Tuition

Tuition for Instruction Under Interdistrict

Attendance Agreements 7110 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

State Special Schools 7130 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Tuition, Excess Costs, and/or Deficit Payments

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

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

Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Transfers of Pass-Through Revenues

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

To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Special Education SELPA Transfers of Apportionments

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

To County Offices 6500 7222 0.00 0.00 0.00 0.00 0.0%

To JPAs 6500 7223 0.00 0.00 0.00 0.00 0.0%

ROC/P Transfers of Apportionments

To Districts or Charter Schools 6360 7221 0.00 0.00 0.00 0.00 0.0%

To County Offices 6360 7222 0.00 0.00 0.00 0.00 0.0%

To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.0%

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

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

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

Debt Service

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

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs 7310 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Transfers of Indirect Costs - Interfund 7350 0.00 0.00 0.00 (120,000.00) 0.00 (120,000.00) New

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 0.00 0.00 0.00 (120,000.00) 0.00 (120,000.00) New

TOTAL, EXPENDITURES 28,212,519.00 8,248,055.00 36,460,574.00 27,964,199.00 7,529,907.00 35,494,106.00 -2.7%

25/95




01 61275 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 0.00 191,968.00 0.00 191,968.00 New

To: State School Building Fund/

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

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

Other Authorized Interfund Transfers Out 7619 345,463.00 0.00 345,463.00 60,000.00 0.00 60,000.00 -82.6%

(b) TOTAL, INTERFUND TRANSFERS OUT 345,463.00 0.00 345,463.00 251,968.00 0.00 251,968.00 -27.1%

OTHER SOURCES/USES

SOURCES

State Apportionments

Emergency Apportionments 8931 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Proceeds

Proceeds from Sale/Lease-

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

Other Sources

Transfers from Funds of

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

Long-Term Debt Proceeds

Proceeds from Certificates

of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

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

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

USES

Transfers of Funds from

Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 (5,159,499.00) 5,159,499.00 0.00 (5,192,263.00) 5,192,263.00 0.00 0.0%

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

(e) TOTAL, CONTRIBUTIONS (5,159,499.00) 5,159,499.00 0.00 (5,192,263.00) 5,192,263.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES

(a - b + c - d + e) (5,504,962.00) 5,159,499.00 (345,463.00) (5,444,231.00) 5,192,263.00 (251,968.00) -27.1%

26/95


ADULT EDUCATION FUND - FUND 11



2014/2015 2014/2015 2015/2016Adopted Budget Estimated Actual Adopted Budget

A) REVENUES:

REVENUE LIMIT SOURCES - - -

FEDERAL REVENUES - - -

STATE REVENUES - - 200,000

LOCAL REVENUES 217,000 280,958 235,950

TRANSFER FROM GENERAL FUND 285,463 285,463 -

TOTAL REVENUES: 502,463 566,421 435,950

B) EXPENDITURES:

CERTIFICATED SALARIES 133,074 266,701 298,952

CLASSIFIED SALARIES 76,023 92,429 77,047

EMPLOYEE BENEFITS 34,359 62,331 69,183

BOOKS AND SUPPLIES 13,100 14,165 5,600

SERVICES/OPERATING EXP. 67,045 229,853 59,249

OTHER OUTGO - - -

DIRECT SUPPORT/INDIRECT COST - 120,000

TOTAL EXPENDITURES: 323,601 665,479 630,031

C) EXCESS (DEFICIENCY) OF REVENUES


FINANCING SOURCES AND USES (A-B) 178,862 (99,058) (194,081)

D) OTHER FINANCING SOURCES/USES - - -

E) NET INCREASE (DECREASE)

IN FUND BALANCE (C+D) 178,862 (99,058) (194,081)

F) FUND BALANCE, RESERVES

BEGINNING BALANCE 309,243 502,261 403,203


NET BEGINNING BALANCE 309,243 502,261 403,203

G) ENDING BALANCE JUNE 30 (E+F) 488,105 403,203 209,122


a) Reserved Amounts: - - -


Econ Uncertainties (3% Reserve) - - -

c) Undesignated Amount 488,105 403,203 209,122

27/95


July 1 BudgetAdult Education FundExpenditures by Object

01 61275 0000000Form 11

California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-b (Rev 03/10/2015) Page 1 Printed: 6/19/2015 4:05 PM

Description Resource Codes Object Codes2014-15

Estimated Actuals2015-16Budget

PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 0.00 200,000.00 New

4) Other Local Revenue 8600-8799 280,958.00 235,950.00 -16.0%

5) TOTAL, REVENUES 280,958.00 435,950.00 55.2%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 266,701.00 298,952.00 12.1%

2) Classified Salaries 2000-2999 92,429.00 77,047.00 -16.6%

3) Employee Benefits 3000-3999 62,331.00 69,183.00 11.0%

4) Books and Supplies 4000-4999 14,165.00 5,600.00 -60.5%

5) Services and Other Operating Expenditures 5000-5999 229,853.00 59,249.00 -74.2%

6) Capital Outlay 6000-6999 0.00 0.00 0.0%

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

Costs) 7400-7499 0.00 0.00 0.0%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 120,000.00 New

9) TOTAL, EXPENDITURES 665,479.00 630,031.00 -5.3%



FINANCING SOURCES AND USES (A5 - B9) (384,521.00) (194,081.00) -49.5%



a) Transfers In 8900-8929 285,463.00 0.00 -100.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


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 285,463.00 0.00 -100.0%

28/95



01 61275 0000000Form 11




PercentDifference


BALANCE (C + D4) (99,058.00) (194,081.00) 95.9%



a) As of July 1 - Unaudited 9791 502,261.20 403,203.20 -19.7%

b) Audit Adjustments 9793 0.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 502,261.20 403,203.20 -19.7%

d) Other Restatements 9795 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 502,261.20 403,203.20 -19.7%

2) Ending Balance, June 30 (E + F1e) 403,203.20 209,122.20 -48.1%


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 11,423.00 11,423.00 0.0%

c) Committed

Stabilization Arrangements 9750 0.00 0.00 0.0%

Other Commitments 9760 391,780.20 0.00 -100.0%

d) Assigned

Other Assignments 9780 0.00 0.00 0.0%

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties 9789 0.00 0.00 0.0%

Unassigned/Unappropriated Amount 9790 0.00 197,699.20 New

29/95



01 61275 0000000Form 11




PercentDifference

G. ASSETS

1) Cash

a) in County Treasury 9110 409,350.62

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 33,472.00

4) Due from Grantor Government 9290 0.00

5) Due from Other Funds 9310 0.00

6) Stores 9320 0.00

7) Prepaid Expenditures 9330 0.00

8) Other Current Assets 9340 0.00

9) TOTAL, ASSETS 442,822.62


1) Deferred Outflows of Resources 9490 0.00

2) TOTAL, DEFERRED OUTFLOWS 0.00

I. LIABILITIES

1) Accounts Payable 9500 22,846.00

2) Due to Grantor Governments 9590 0.00

3) Due to Other Funds 9610 0.00

4) Current Loans 9640

5) Unearned Revenue 9650 0.00

6) TOTAL, LIABILITIES 22,846.00


1) Deferred Inflows of Resources 9690 0.00

2) TOTAL, DEFERRED INFLOWS 0.00

K. FUND EQUITY


(G9 + H2) - (I6 + J2) 419,976.62

30/95



01 61275 0000000Form 11




PercentDifference

LCFF SOURCES

LCFF Transfers

LCFF Transfers - Current Year 8091 0.00 0.00 0.0%

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

TOTAL, LCFF SOURCES 0.00 0.00 0.0%

FEDERAL REVENUE

Interagency Contracts Between LEAs 8285 0.00 0.00 0.0%

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

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

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

All Other Federal Revenue All Other 8290 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 0.00 0.00 0.0%

OTHER STATE REVENUE

Other State Apportionments

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

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

All Other State Revenue 8590 0.00 200,000.00 New

TOTAL, OTHER STATE REVENUE 0.00 200,000.00 New

31/95



01 61275 0000000Form 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 980.00 950.00 -3.1%

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

Fees and Contracts

Adult Education Fees 8671 235,000.00 235,000.00 0.0%

Interagency Services 8677 0.00 0.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 44,978.00 0.00 -100.0%

Tuition 8710 0.00 0.00 0.0%

TOTAL, OTHER LOCAL REVENUE 280,958.00 235,950.00 -16.0%

TOTAL, REVENUES 280,958.00 435,950.00 55.2%

32/95



01 61275 0000000Form 11




PercentDifference


Certificated Teachers' Salaries 1100 142,803.00 176,780.00 23.8%

Certificated Pupil Support Salaries 1200 0.00 0.00 0.0%

Certificated Supervisors' and Administrators' Salaries 1300 123,898.00 122,172.00 -1.4%

Other Certificated Salaries 1900 0.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 266,701.00 298,952.00 12.1%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 0.00 0.00 0.0%

Classified Support Salaries 2200 0.00 0.00 0.0%

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

Clerical, Technical and Office Salaries 2400 92,429.00 77,047.00 -16.6%

Other Classified Salaries 2900 0.00 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 92,429.00 77,047.00 -16.6%

EMPLOYEE BENEFITS

STRS 3101-3102 18,903.00 25,883.00 36.9%

PERS 3201-3202 8,961.00 9,128.00 1.9%

OASDI/Medicare/Alternative 3301-3302 12,532.00 8,177.00 -34.8%

Health and Welfare Benefits 3401-3402 16,764.00 20,765.00 23.9%

Unemployment Insurance 3501-3502 163.00 118.00 -27.6%

Workers' Compensation 3601-3602 5,008.00 5,112.00 2.1%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%

OPEB, Active Employees 3751-3752 0.00 0.00 0.0%

Other Employee Benefits 3901-3902 0.00 0.00 0.0%

TOTAL, EMPLOYEE BENEFITS 62,331.00 69,183.00 11.0%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 500.00 500.00 0.0%

Books and Other Reference Materials 4200 0.00 0.00 0.0%

Materials and Supplies 4300 13,665.00 5,100.00 -62.7%

Noncapitalized Equipment 4400 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 14,165.00 5,600.00 -60.5%

33/95



01 61275 0000000Form 11




PercentDifference


Subagreements for Services 5100 0.00 0.00 0.0%

Travel and Conferences 5200 239.00 0.00 -100.0%

Dues and Memberships 5300 0.00 0.00 0.0%

Insurance 5400-5450 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 0.00 0.00 0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 2,879.00 2,879.00 0.0%

Transfers of Direct Costs 5710 0.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.0%


Operating Expenditures 5800 218,485.00 48,120.00 -78.0%

Communications 5900 8,250.00 8,250.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 229,853.00 59,249.00 -74.2%

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%

34/95



01 61275 0000000Form 11




PercentDifference


Transfers of Indirect Costs - Interfund 7350 0.00 120,000.00 New

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 0.00 120,000.00 New

TOTAL, EXPENDITURES 665,479.00 630,031.00 -5.3%

35/95



01 61275 0000000Form 11




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 285,463.00 0.00 -100.0%

(a) TOTAL, INTERFUND TRANSFERS IN 285,463.00 0.00 -100.0%



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


Lapsed/Reorganized LEAs 8965 0.00 0.00 0.0%



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



All Other Financing Uses 7699 0.00 0.00 0.0%

(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 0.00 0.00 0.0%

Contributions from Restricted Revenues 8990 0.00 0.00 0.0%

(e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0%


(a - b + c - d + e) 285,463.00 0.00 -100.0%

36/95


CAFETERIA FUND - FUND 13




A) REVENUES:



OTHER STATE REVENUES - -

OTHER LOCAL REVENUES 335,030 640,800 650,750

TOTAL REVENUES: 337,530 644,535 654,485

B) EXPENDITURES:

CERTIFICATED SALARIES - - -

CLASSIFIED SALARIES 140,833 148,313 151,812

EMPLOYEE BENEFITS 45,986 52,729 84,379

SUPPLIES 153,350 416,275 424,055


CAPITAL OUTLAY - - -

OTHER OUTGO - - -

DIRECT SUPPORT/INDIRECT COST - - -




FINANCING SOURCES AND USES (A-B) (4,799) 7,216 (26,070)



IN FUND BALANCE (C+D) (4,799) 7,216 (26,070)











37/95


July 1 BudgetCafeteria Special Revenue Fund

Expenditures by Object01 61275 0000000

Form 13




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 3,735.00 3,735.00 0.0%

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

4) Other Local Revenue 8600-8799 640,800.00 650,750.00 1.6%

5) TOTAL, REVENUES 644,535.00 654,485.00 1.5%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 0.00 0.0%

2) Classified Salaries 2000-2999 148,313.00 151,812.00 2.4%

3) Employee Benefits 3000-3999 52,729.00 84,379.00 60.0%

4) Books and Supplies 4000-4999 416,275.00 424,055.00 1.9%

5) Services and Other Operating Expenditures 5000-5999 20,002.00 20,309.00 1.5%

6) Capital Outlay 6000-6999 0.00 0.00 0.0%


Costs) 7400-7499 0.00 0.00 0.0%

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

9) TOTAL, EXPENDITURES 637,319.00 680,555.00 6.8%



FINANCING SOURCES AND USES (A5 - B9) 7,216.00 (26,070.00) -461.3%



a) Transfers In 8900-8929 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


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 0.00 0.00 0.0%

38/95




Form 13




PercentDifference


BALANCE (C + D4) 7,216.00 (26,070.00) -461.3%



a) As of July 1 - Unaudited 9791 67,821.46 75,037.46 10.6%


c) As of July 1 - Audited (F1a + F1b) 67,821.46 75,037.46 10.6%


e) Adjusted Beginning Balance (F1c + F1d) 67,821.46 75,037.46 10.6%



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 6,638.63 6,668.63 0.5%

c) Committed



d) Assigned





39/95




Form 13




PercentDifference

G. ASSETS

1) Cash



b) in Banks 9120 0.00





3) Accounts Receivable 9200 (0.58)



6) Stores 9320 0.00







I. LIABILITIES

1) Accounts Payable 9500 0.00





6) TOTAL, LIABILITIES 0.00




K. FUND EQUITY


(G9 + H2) - (I6 + J2) 81,485.22

40/95




Form 13




PercentDifference

FEDERAL REVENUE

Child Nutrition Programs 8220 3,735.00 3,735.00 0.0%

All Other Federal Revenue 8290 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 3,735.00 3,735.00 0.0%

OTHER STATE REVENUE

Child Nutrition Programs 8520 0.00 0.00 0.0%

All Other State Revenue 8590 0.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 0.00 0.00 0.0%

OTHER LOCAL REVENUE

Other Local Revenue

Sales


Food Service Sales 8634 640,770.00 650,720.00 1.6%


Interest 8660 30.00 30.00 0.0%


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 640,800.00 650,750.00 1.6%

TOTAL, REVENUES 644,535.00 654,485.00 1.5%

41/95




Form 13




PercentDifference


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

Other Certificated Salaries 1900 0.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.0%

CLASSIFIED SALARIES

Classified Support Salaries 2200 148,313.00 151,812.00 2.4%


Clerical, Technical and Office Salaries 2400 0.00 0.00 0.0%


TOTAL, CLASSIFIED SALARIES 148,313.00 151,812.00 2.4%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 16,838.00 18,049.00 7.2%

OASDI/Medicare/Alternative 3301-3302 11,389.00 11,655.00 2.3%

Health and Welfare Benefits 3401-3402 22,145.00 51,277.00 131.6%

Unemployment Insurance 3501-3502 75.00 76.00 1.3%

Workers' Compensation 3601-3602 2,282.00 3,322.00 45.6%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 52,729.00 84,379.00 60.0%

BOOKS AND SUPPLIES


Materials and Supplies 4300 100.00 1,900.00 1800.0%

Noncapitalized Equipment 4400 3,600.00 3,600.00 0.0%

Food 4700 412,575.00 418,555.00 1.4%

TOTAL, BOOKS AND SUPPLIES 416,275.00 424,055.00 1.9%

42/95




Form 13




PercentDifference



Travel and Conferences 5200 0.00 0.00 0.0%


Insurance 5400-5450 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 2,178.00 2,178.00 0.0%




Operating Expenditures 5800 16,993.00 17,300.00 1.8%

Communications 5900 600.00 600.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 20,002.00 20,309.00 1.5%

CAPITAL OUTLAY

Buildings and Improvements of Buildings 6200 0.00 0.00 0.0%

Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 0.00 0.00 0.0%


Debt Service





Transfers of Indirect Costs - Interfund 7350 0.00 0.00 0.0%

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

TOTAL, EXPENDITURES 637,319.00 680,555.00 6.8%

43/95




Form 13




PercentDifference

INTERFUND TRANSFERS


From: General Fund 8916 0.00 0.00 0.0%

Other Authorized Interfund Transfers In 8919 0.00 0.00 0.0%

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




OTHER SOURCES/USES

SOURCES

Other Sources






(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES




(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





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

44/95





A) REVENUES:



OTHER STATE REVENUES - -

OTHER LOCAL REVENUES 250 600 650

TRANSFER FROM GENERAL FUND 180,000 190,000 190,000

TOTAL REVENUES: 180,250 190,600 190,650

B) EXPENDITURES:


CLASSIFIED SALARIES - - 48,957

EMPLOYEE BENEFITS - - 15,850

SUPPLIES 18,000 16,852 16,800


CAPITAL OUTLAY 27,000 214,050 100,000

OTHER OUTGO - - -





FINANCING SOURCES AND USES (A-B) 120,250 (104,102) (20,957)



IN FUND BALANCE (C+D) 120,250 (104,102) (20,957)











DEFERRED MAINTENANCE FUND - FUND 14

45/95


July 1 BudgetDeferred Maintenance FundExpenditures by Object

01 61275 0000000Form 14




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 190,000.00 190,000.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 600.00 650.00 8.3%

5) TOTAL, REVENUES 190,600.00 190,650.00 0.0%

B. EXPENDITURES


2) Classified Salaries 2000-2999 0.00 48,957.00 New

3) Employee Benefits 3000-3999 0.00 15,850.00 New

4) Books and Supplies 4000-4999 16,852.00 16,800.00 -0.3%

5) Services and Other Operating Expenditures 5000-5999 63,800.00 30,000.00 -53.0%

6) Capital Outlay 6000-6999 214,050.00 100,000.00 -53.3%


Costs) 7400-7499 0.00 0.00 0.0%








a) Transfers In 8900-8929 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


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%


46/95



01 61275 0000000Form 14




PercentDifference


BALANCE (C + D4) (104,102.00) (20,957.00) -79.9%



a) As of July 1 - Unaudited 9791 253,385.12 149,283.12 -41.1%


c) As of July 1 - Audited (F1a + F1b) 253,385.12 149,283.12 -41.1%


e) Adjusted Beginning Balance (F1c + F1d) 253,385.12 149,283.12 -41.1%



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%

c) Committed



d) Assigned





47/95



01 61275 0000000Form 14




PercentDifference

G. ASSETS

1) Cash



b) in Banks 9120 0.00





3) Accounts Receivable 9200 0.00



6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY


(G9 + H2) - (I6 + J2) 173,989.97

48/95



01 61275 0000000Form 14




PercentDifference

LCFF SOURCES

LCFF Transfers

LCFF Transfers - Current Year 8091 190,000.00 190,000.00 0.0%

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

TOTAL, LCFF SOURCES 190,000.00 190,000.00 0.0%

OTHER STATE REVENUE



OTHER LOCAL REVENUE

Other Local Revenue


Not Subject to LCFF Deduction 8625 0.00 0.00 0.0%

Sales


Interest 8660 600.00 650.00 8.3%


Other Local Revenue


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

TOTAL, OTHER LOCAL REVENUE 600.00 650.00 8.3%

TOTAL, REVENUES 190,600.00 190,650.00 0.0%

49/95



01 61275 0000000Form 14




PercentDifference

CLASSIFIED SALARIES


Other Classified Salaries 2900 0.00 48,957.00 New

TOTAL, CLASSIFIED SALARIES 0.00 48,957.00 New

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 5,800.00 New

OASDI/Medicare/Alternative 3301-3302 0.00 3,359.00 New

Health and Welfare Benefits 3401-3402 0.00 5,600.00 New

Unemployment Insurance 3501-3502 0.00 24.00 New

Workers' Compensation 3601-3602 0.00 1,067.00 New

OPEB, Allocated 3701-3702 0.00 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 0.00 15,850.00 New

BOOKS AND SUPPLIES


Materials and Supplies 4300 16,852.00 16,800.00 -0.3%


TOTAL, BOOKS AND SUPPLIES 16,852.00 16,800.00 -0.3%

50/95



01 61275 0000000Form 14




PercentDifference




Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 48,800.00 30,000.00 -38.5%




Operating Expenditures 5800 15,000.00 0.00 -100.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 63,800.00 30,000.00 -53.0%

CAPITAL OUTLAY


Buildings and Improvements of Buildings 6200 214,050.00 100,000.00 -53.3%

Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 214,050.00 100,000.00 -53.3%


Debt Service





51/95



01 61275 0000000Form 14




PercentDifference

INTERFUND TRANSFERS







OTHER SOURCES/USES

SOURCES

Other Sources






(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES




(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





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

52/95





A) REVENUES:



OTHER STATE REVENUES - - -

OTHER LOCAL REVENUES - - -

TRANSFER IN FROM GENERAL FUND - - 191,968

TOTAL REVENUES: - - 191,968

B) EXPENDITURES:


CLASSIFIED SALARIES - - -

EMPLOYEE BENEFITS - - -

BOOKS AND SUPPLIES - - -

SERVICES/OPERATING EXP. - - -

CAPITAL OUTLAY - -

TRANSFER TO GENERAL FUND - - -

OTHER OUTGO - - -


TOTAL EXPENDITURES: - - -



FINANCING SOURCES AND USES (A-B) - - 191,968



IN FUND BALANCE (C+D) - - 191,968


BEGINNING BALANCE - - -

ADJUSTMENT TO BEG. BALANCE - - -

NET BEGINNING BALANCE - - -

G) ENDING BALANCE JUNE 30 (E+F) - - 191,968





c) Undesignated Amount - - 191,968

SPECIAL RESERVE - FUND 17 - SCHOOL SUPPORT TAX

53/95





A) REVENUES:




OTHER LOCAL REVENUES 200 300 300

TOTAL REVENUES: 200 300 300

B) EXPENDITURES:




BOOKS AND SUPPLIES - - -



OTHER OUTGO - - -

DIRECT SUPPORT/INDIRECT COST - -

TOTAL EXPENDITURES: - - -



FINANCING SOURCES AND USES (A-B) 200 300 300



IN FUND BALANCE (C+D) 200 300 300











SPECIAL RESERVE - FUND 17 - NODA

54/95


July 1 BudgetSpecial Reserve Fund for Other Than Capital Outlay Projects


Form 17




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 300.00 300.00 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%


Costs) 7400-7499 0.00 0.00 0.0%


9) TOTAL, EXPENDITURES 0.00 0.00 0.0%



FINANCING SOURCES AND USES (A5 - B9) 300.00 300.00 0.0%



a) Transfers In 8900-8929 0.00 191,968.00 New

b) Transfers Out 7600-7629 0.00 0.00 0.0%


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 0.00 191,968.00 New

55/95




Form 17




PercentDifference


BALANCE (C + D4) 300.00 192,268.00 63989.3%



a) As of July 1 - Unaudited 9791 99,131.64 99,431.64 0.3%


c) As of July 1 - Audited (F1a + F1b) 99,131.64 99,431.64 0.3%


e) Adjusted Beginning Balance (F1c + F1d) 99,131.64 99,431.64 0.3%

2) Ending Balance, June 30 (E + F1e) 99,431.64 291,699.64 193.4%


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%

c) Committed


Other Commitments 9760 0.00 0.00 0.0%

d) Assigned



Reserve for Economic Uncertainties 9789 99,431.64 0.00 -100.0%


56/95




Form 17




PercentDifference

G. ASSETS

1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY


(G9 + H2) - (I6 + J2) 99,395.09

57/95




Form 17




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue

Sales


Interest 8660 300.00 300.00 0.0%



TOTAL, REVENUES 300.00 300.00 0.0%

58/95




Form 17




PercentDifference

INTERFUND TRANSFERS


From: General Fund/CSSF 8912 0.00 191,968.00 New


(a) TOTAL, INTERFUND TRANSFERS IN 0.00 191,968.00 New


To: General Fund/CSSF 7612 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




(a - b + c - d + e) 0.00 191,968.00 New

59/95





A) REVENUES:




OTHER LOCAL REVENUES 1,655 25,844

TOTAL REVENUES: 1,655 25,844 -

B) EXPENDITURES:




BUILDING SUPPLIES - - -

SERVICES/OPERATING EXP. - 6,900 -

CAPITAL OUTLAY - 18,944 -

TRANSFER TO STATE SCHOOL FUND - - -


TOTAL EXPENDITURES: - 25,844 -



FINANCING SOURCES AND USES (A-B) 1,655 - -



IN FUND BALANCE (C+D) 1,655 - -





G) ENDING BALANCE JUNE 30 (E+F) 1,655 - -





c) Undesignated Amount 1,655 - -

BUILDING FUND - FUND 21

60/95


July 1 BudgetBuilding Fund


Form 21

California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-d (Rev 12/15/2014) Page 1 Printed: 6/19/2015 4:08 PM



PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 25,844.00 0.00 -100.0%

5) TOTAL, REVENUES 25,844.00 0.00 -100.0%

B. EXPENDITURES




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

5) Services and Other Operating Expenditures 5000-5999 6,900.00 0.00 -100.0%

6) Capital Outlay 6000-6999 18,944.00 0.00 -100.0%


Costs) 7400-7499 0.00 0.00 0.0%


9) TOTAL, EXPENDITURES 25,844.00 0.00 -100.0%



FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 0.0%



a) Transfers In 8900-8929 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


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%


61/95




Form 21




PercentDifference


BALANCE (C + D4) 0.00 0.00 0.0%



a) As of July 1 - Unaudited 9791 0.82 0.82 0.0%


c) As of July 1 - Audited (F1a + F1b) 0.82 0.82 0.0%


e) Adjusted Beginning Balance (F1c + F1d) 0.82 0.82 0.0%

2) Ending Balance, June 30 (E + F1e) 0.82 0.82 0.0%


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 0.82 0.82 0.0%

c) Committed



d) Assigned




Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%

62/95




Form 21




PercentDifference

G. ASSETS

1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES

1) Accounts Payable 9500 25,627.24



4) Current Loans 9640 0.00


6) TOTAL, LIABILITIES 25,627.24




K. FUND EQUITY


(G9 + H2) - (I6 + J2) 15,360.68

63/95




Form 21




PercentDifference

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.0%



OTHER STATE REVENUE


Restricted Levies - Other

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 Local Revenue

County and District Taxes

Other Restricted Levies

Secured Roll 8615 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.0%

Prior Years' Taxes 8617 0.00 0.00 0.0%

Supplemental Taxes 8618 0.00 0.00 0.0%

Non-Ad Valorem Taxes

Parcel Taxes 8621 0.00 0.00 0.0%

Other 8622 0.00 0.00 0.0%




Delinquent Non-LCFF

Taxes 8629 0.00 0.00 0.0%

Sales



Interest 8660 100.00 0.00 -100.0%


Other Local Revenue

All Other Local Revenue 8699 25,744.00 0.00 -100.0%


TOTAL, OTHER LOCAL REVENUE 25,844.00 0.00 -100.0%

TOTAL, REVENUES 25,844.00 0.00 -100.0%

64/95




Form 21




PercentDifference

CLASSIFIED SALARIES





TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%

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

Health and Welfare Benefits 3401-3402 0.00 0.00 0.0%


Workers' Compensation 3601-3602 0.00 0.00 0.0%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.0%

BOOKS AND SUPPLIES


Materials and Supplies 4300 0.00 0.00 0.0%


TOTAL, BOOKS AND SUPPLIES 0.00 0.00 0.0%




Insurance 5400-5450 0.00 0.00 0.0%


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



65/95




Form 21




PercentDifference



Communications 5900 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 6,900.00 0.00 -100.0%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%


Buildings and Improvements of Buildings 6200 18,944.00 0.00 -100.0%


or Major Expansion of School Libraries 6300 0.00 0.00 0.0%

Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 18,944.00 0.00 -100.0%


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 25,844.00 0.00 -100.0%

66/95




Form 21




PercentDifference

INTERFUND TRANSFERS









67/95




Form 21




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds

Proceeds from Sale of Bonds 8951 0.00 0.00 0.0%


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 0.00 0.00 0.0%

USES




(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





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

68/95





A) REVENUES:





TRANSFER FROM BUILDING FUND - - -

TOTAL REVENUES: 1,500 3,900 1,260

B) EXPENDITURES:


CLASSIFIED SALARIES -

EMPLOYEE BENEFITS -

BUILDING SUPPLIES - 96,642 -

SERVICES/OPERATING EXP. 681,694 187,905 -

CAPITAL OUTLAY - 493,491 371,260 *

OTHER OUTGO - -





FINANCING SOURCES AND USES (A-B) (680,194) (774,138) (370,000)



IN FUND BALANCE (C+D) (680,194) (774,138) (370,000)


BEGINNING BALANCE 680,194 1,144,138 370,000


NET BEGINNING BALANCE 680,194 1,144,138 370,000

G) ENDING BALANCE JUNE 30 (E+F) - 370,000 -





c) Undesignated Amount - 370,000 -

* $100,000 for Master Facilities Plan

STATE SCHOOL FACILITIES FUND - FUND 35

69/95


July 1 BudgetCounty School Facilities FundExpenditures by Object

01 61275 0000000Form 35




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 3,900.00 1,260.00 -67.7%

B. EXPENDITURES




4) Books and Supplies 4000-4999 96,642.00 0.00 -100.0%

5) Services and Other Operating Expenditures 5000-5999 187,905.00 0.00 -100.0%

6) Capital Outlay 6000-6999 493,491.00 371,260.00 -24.8%


Costs) 7400-7499 0.00 0.00 0.0%








a) Transfers In 8900-8929 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


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%


70/95



01 61275 0000000Form 35




PercentDifference


BALANCE (C + D4) (774,138.00) (370,000.00) -52.2%



a) As of July 1 - Unaudited 9791 1,144,137.41 369,999.41 -67.7%


c) As of July 1 - Audited (F1a + F1b) 1,144,137.41 369,999.41 -67.7%


e) Adjusted Beginning Balance (F1c + F1d) 1,144,137.41 369,999.41 -67.7%

2) Ending Balance, June 30 (E + F1e) 369,999.41 (0.59) -100.0%


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%

c) Committed



d) Assigned




Unassigned/Unappropriated Amount 9790 0.00 (0.59) New

71/95



01 61275 0000000Form 35




PercentDifference

G. ASSETS

1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY


(G9 + H2) - (I6 + J2) 422,651.72

72/95



01 61275 0000000Form 35




PercentDifference

FEDERAL REVENUE



OTHER STATE REVENUE

School Facilities Apportionments 8545 0.00 0.00 0.0%


State Sources 8587 0.00 0.00 0.0%



OTHER LOCAL REVENUE

Sales



Interest 8660 3,900.00 1,260.00 -67.7%


Other Local Revenue




TOTAL, REVENUES 3,900.00 1,260.00 -67.7%

73/95



01 61275 0000000Form 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%




BOOKS AND SUPPLIES


Materials and Supplies 4300 88,377.00 0.00 -100.0%

Noncapitalized Equipment 4400 8,265.00 0.00 -100.0%

TOTAL, BOOKS AND SUPPLIES 96,642.00 0.00 -100.0%

74/95



01 61275 0000000Form 35




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 61,730.00 0.00 -100.0%





Communications 5900 3,000.00 0.00 -100.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 187,905.00 0.00 -100.0%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%


Buildings and Improvements of Buildings 6200 493,491.00 371,260.00 -24.8%



Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 493,491.00 371,260.00 -24.8%


Other Transfers Out


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





75/95



01 61275 0000000Form 35




PercentDifference

INTERFUND TRANSFERS



County School Facilities Fund

From: All Other Funds 8913 0.00 0.00 0.0%








76/95



01 61275 0000000Form 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





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

77/95





A) REVENUES:




TRANSFER FROM GEN. FUND 50,000 50,000 50,000

TOTAL REVENUES: 110,540 142,713 111,800

B) EXPENDITURES:




SUPPLIES - 71,518 -

SERVICES/OPERATING EXP. 5,650 - -

CAPITAL OUTLAY - 185,635 -

OTHER OUTGO - - -


TOTAL EXPENDITURES: 5,650 257,153 -



FINANCING SOURCES AND USES (A-B) 104,890 (114,440) 111,800



IN FUND BALANCE (C+D) 104,890 (114,440) 111,800


BEGINNING BALANCE 989,741 1,048,097 933,657


NET BEGINNING BALANCE 989,741 1,048,097 933,657

G) ENDING BALANCE JUNE 30 (E+F) 1,094,631 933,657 1,045,457




Witter Field - - 712,346

Alan Harvey Theater 333,111

c) Undesignated Amount 1,094,631 933,657

CAPITAL FACILITIES FUND - FUND 40

78/95


July 1 BudgetSpecial Reserve Fund for Capital Outlay Projects


Form 40




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 92,713.00 61,800.00 -33.3%

B. EXPENDITURES




4) Books and Supplies 4000-4999 71,518.00 0.00 -100.0%

5) Services and Other Operating Expenditures 5000-5999 0.00 0.00 0.0%

6) Capital Outlay 6000-6999 185,635.00 0.00 -100.0%


Costs) 7400-7499 0.00 0.00 0.0%


9) TOTAL, EXPENDITURES 257,153.00 0.00 -100.0%



FINANCING SOURCES AND USES (A5 - B9) (164,440.00) 61,800.00 -137.6%



a) Transfers In 8900-8929 50,000.00 50,000.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


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 50,000.00 50,000.00 0.0%

79/95




Form 40




PercentDifference


BALANCE (C + D4) (114,440.00) 111,800.00 -197.7%



a) As of July 1 - Unaudited 9791 1,048,096.54 933,656.54 -10.9%


c) As of July 1 - Audited (F1a + F1b) 1,048,096.54 933,656.54 -10.9%


e) Adjusted Beginning Balance (F1c + F1d) 1,048,096.54 933,656.54 -10.9%

2) Ending Balance, June 30 (E + F1e) 933,656.54 1,045,456.54 12.0%


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%

c) Committed



d) Assigned

Other Assignments 9780 933,656.54 0.00 -100.0%



Unassigned/Unappropriated Amount 9790 0.00 1,045,456.54 New

80/95




Form 40




PercentDifference

G. ASSETS

1) Cash



b) in Banks 9120 0.00





3) Accounts Receivable 9200 11,600.00



6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY


(G9 + H2) - (I6 + J2) 902,714.74

81/95




Form 40




PercentDifference

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.0%



OTHER STATE REVENUE


State Sources 8587 0.00 0.00 0.0%

California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.0%

All Other State Revenue All Other 8590 0.00 0.00 0.0%


OTHER LOCAL REVENUE

Other Local Revenue



Sales



Interest 8660 1,800.00 1,800.00 0.0%


Other Local Revenue

All Other Local Revenue 8699 90,913.00 60,000.00 -34.0%



TOTAL, REVENUES 92,713.00 61,800.00 -33.3%

82/95




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%




BOOKS AND SUPPLIES


Materials and Supplies 4300 71,518.00 0.00 -100.0%


TOTAL, BOOKS AND SUPPLIES 71,518.00 0.00 -100.0%

83/95




Form 40




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%






Operating Expenditures 5800 0.00 0.00 0.0%


TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 0.00 0.0%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%


Buildings and Improvements of Buildings 6200 185,635.00 0.00 -100.0%



Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 185,635.00 0.00 -100.0%


Other Transfers Out


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




TOTAL, EXPENDITURES 257,153.00 0.00 -100.0%

84/95




Form 40




PercentDifference

INTERFUND TRANSFERS


From: General Fund/CSSF 8912 0.00 0.00 0.0%

Other Authorized Interfund Transfers In 8919 50,000.00 50,000.00 0.0%

(a) TOTAL, INTERFUND TRANSFERS IN 50,000.00 50,000.00 0.0%


To: General Fund/CSSF 7612 0.00 0.00 0.0%





85/95




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





(a - b + c - d + e) 50,000.00 50,000.00 0.0%

86/95


SELF-INSURANCE FUND - Fund 67




A) REVENUES:




OTHER LOCAL REVENUES - - -

TRANSFER FROM GENERAL FUND - 10,000 10,000

TOTAL REVENUES: - 10,000 10,000

B) EXPENDITURES:


CLASSIFIED SALARIES -

EMPLOYEE BENEFITS -

BUILDING SUPPLIES - 10,000 10,000



OTHER OUTGO - - -


TOTAL EXPENDITURES: - 10,000 10,000



FINANCING SOURCES AND USES (A-B) - - -



IN FUND BALANCE (C+D) - - -





G) ENDING BALANCE JUNE 30 (E+F) - - -





c) Undesignated Amount - - -

87/95


July 1 BudgetSelf-Insurance FundExpenses by Object

01 61275 0000000Form 67

California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-e (Rev 04/03/2015) Page 1 Printed: 6/19/2015 4:10 PM



PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 0.00 0.00 0.0%

B. EXPENSES




4) Books and Supplies 4000-4999 10,000.00 10,000.00 0.0%

5) Services and Other Operating Expenses 5000-5999 0.00 0.00 0.0%

6) Depreciation 6000-6999 0.00 0.00 0.0%


Costs) 7400-7499 0.00 0.00 0.0%


9) TOTAL, EXPENSES 10,000.00 10,000.00 0.0%


OVER EXPENSES BEFORE OTHER

FINANCING SOURCES AND USES (A5 - B9) (10,000.00) (10,000.00) 0.0%



a) Transfers In 8900-8929 10,000.00 10,000.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


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 10,000.00 10,000.00 0.0%

88/95



01 61275 0000000Form 67




PercentDifference

E. NET INCREASE (DECREASE) IN

NET POSITION (C + D4) 0.00 0.00 0.0%

F. NET POSITION

1) Beginning Net Position

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


c) As of July 1 - Audited (F1a + F1b) 0.00 0.00 0.0%


e) Adjusted Beginning Net Position (F1c + F1d) 0.00 0.00 0.0%

2) Ending Net Position, June 30 (E + F1e) 0.00 0.00 0.0%

Components of Ending Net Position

a) Net Investment in Capital Assets 9796 0.00 0.00 0.0%

b) Restricted Net Position 9797 0.00 0.00 0.0%

c) Unrestricted Net Position 9790 0.00 0.00 0.0%

89/95



01 61275 0000000Form 67




PercentDifference

G. ASSETS

1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00



9) Fixed Assets

a) Land 9410 0.00

b) Land Improvements 9420 0.00

c) Accumulated Depreciation - Land Improvements 9425 0.00

d) Buildings 9430 0.00

e) Accumulated Depreciation - Buildings 9435 0.00

f) Equipment 9440 0.00

g) Accumulated Depreciation - Equipment 9445 0.00

h) Work in Progress 9450 0.00





90/95



01 61275 0000000Form 67




PercentDifference

I. LIABILITIES






6) Long-Term Liabilities

a) Net Pension Liability 9663 0.00

b) Net OPEB Obligation 9664 0.00

c) Compensated Absences 9665 0.00

d) COPs Payable 9666 0.00

e) Capital Leases Payable 9667 0.00

f) Lease Revenue Bonds Payable 9668 0.00

g) Other General Long-Term Liabilities 9669 0.00





K. NET POSITION

Net Position, June 30

(G10 + H2) - (I7 + J2) 8,547.03

91/95



01 61275 0000000Form 67




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue

Sales


Interest 8660 0.00 0.00 0.0%


Fees and Contracts

In-District Premiums/

Contributions 8674 0.00 0.00 0.0%

All Other Fees and Contracts 8689 0.00 0.00 0.0%

Other Local Revenue




TOTAL, REVENUES 0.00 0.00 0.0%

92/95



01 61275 0000000Form 67




PercentDifference


Certificated Pupil Support Salaries 1200 0.00 0.00 0.0%

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

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%




BOOKS AND SUPPLIES


Materials and Supplies 4300 0.00 0.00 0.0%

Noncapitalized Equipment 4400 10,000.00 10,000.00 0.0%

TOTAL, BOOKS AND SUPPLIES 10,000.00 10,000.00 0.0%

93/95



01 61275 0000000Form 67




PercentDifference

SERVICES AND OTHER OPERATING EXPENSES




Insurance 5400-5450 0.00 0.00 0.0%





Operating Expenditures 5800 0.00 0.00 0.0%


TOTAL, SERVICES AND OTHER OPERATING EXPENSES 0.00 0.00 0.0%

DEPRECIATION

Depreciation Expense 6900 0.00 0.00 0.0%

TOTAL, DEPRECIATION 0.00 0.00 0.0%

TOTAL, EXPENSES 10,000.00 10,000.00 0.0%

94/95



01 61275 0000000Form 67




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 10,000.00 10,000.00 0.0%

(a) TOTAL, INTERFUND TRANSFERS IN 10,000.00 10,000.00 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





(a - b + c - d + e) 10,000.00 10,000.00 0.0%

95/95

Documents

Logo for Adopted Budget 15-16 2 (1) - Piedmont …...05/27/15 Student Enrollment Projection Projection Summary Budget Oct. 11 Oct. 12 Oct. 13 Oct. 14 Year School Year 2011-12 2012-13