Of the 2020/BUSD...In submitting the 2020-21 Budget, the Board understands its fiduciary responsibility to maintain fiscal solvency for the current and subsequent two fiscal years

ANNUAL BUDGET

Of the

BANNING UNIFIED SCHOOL DISTRICT

For the

2020-21 FISCAL YEAR

Prepared by ERIC HALL & ASSOCIATES

161 W. Williams Street Banning, California 92220

This Page Left Intentionally Blank

22

Table of Contents

Governance Board of Trustees and District Leadership 4 Executive Summary 5 Financial Overview 7

Facilities and Personnel Resources California's State Budget Context Due to COVID-19

California School District Financial Projection Dartboard – Governor’s May Revision for 2020-21

8

Budget Assumptions and Recommendations 9 Multi-Year Total Revenue Projections 11 Description of Revenue Sources for FY21 Revenue 12 Multi-Year Projection Summary Report 2020-21 Adopted Budget 14 Multi-Year Projections Assumptions Sheet 2020-21 Adopted Budget 15

Finance Forms and Financial Data for July 1, 2020 Adoption

General Fund Unrestricted and Restricted Expenditures by Object 16 General Fund Unrestricted and Restricted Expenditures by Function 32 General Fund Exhibit: Restricted Balance Detail 34 Adult Education Fund Expenditures by Object 35 Child Development Fund Expenditures by Object 44 Cafeteria Special Revenue Fund Expenditures by Object 51 Special Reserve Fund for Other Than Capital Outlay Projects Expenditures by Object

58

Special Reserve Fund for Postemployment Benefits Expenditures by Object 63 Building Fund Expenditures by Object 68 Capital Facilities Fund Expenditures by Object 76 County School Facilities Fund Expenditures by Object 83 Special Reserve Fund for Capital Outlay Projects Expenditures by Object 91 Foundation Private-Purpose Trust Fund Expenses by Object 99 Form 01CS, Criteria and Standards Review 107 Form A, Average Daily Attendance 134 Form CASH, or Alternate Cash Flow Worksheet for the period of July 2020 through December 2021

137

Form CB, Budget Certification 141 Form CC, Workers’ Compensation Certification 145 Form CEB, Current Expense Formula/Minimum Classroom Compensation 146 Form MYP, Multi-Year Financial Projections, or equivalent 148 Form SIAB, Summary of Interfund Activities 154 LCFF Calculator (FCMAT) – Complete Excel File Required 156

3

GOVERNANCE BOARD OF TRUSTEES

Jason Smith ................................................................................... President Leslie Sattler .............................................. …………………………….….Clerk Mayra Anguiano……………………………………………………………………….Trustee

Lucia Martinez-Lara…………………………………………………………………Trustee Laura Troutman………………………………………………………………………..Trustee

DISTRICT LEADERSHIP

Dr. Natasha Baker ............................................................................. ……….…Superintendent Mac Patel……………………………………………………………………………………..Director of Technology Dr. Veronica Pendleton ........................... ……………..Interim Director of Education Services Cornell Williams……………………….Director of Maintenance, Operations, and Transportation Dr. Barbara Wolford ................................ …………….…..Director of Student Support Services

44

Banning Unified School District Budget FY 2020-21

EXECUTIVE SUMMARY The following document represents the annual budget for the Banning Unified School District for the

2020-21 fiscal year. It is the District’s responsibility to publish and disseminate budget information to the Board of Trustees and the local community. Typically, the budget development process involves budget committees and extensive stakeholder discussions over the course of an entire school year. However, due to several changes in executive leadership, this budget was developed in three weeks with the strong assistance and oversight of Eric Hall & Associates – a third party finance, facilities, and accounting firm that is highly regarded and recommended by Tina Daigneault, Chief Business Officer at the Riverside County Office of Education (RCOE). The purpose of this document is to provide useful information concerning the historical and current financial status of the District.

In submitting the 2020-21 Budget, the Board understands its fiduciary responsibility to maintain fiscal solvency for the current and subsequent two fiscal years. Reductions in expenditures and revenue enhancements will need to be realized in the budget year to offset the lack of available revenues. With that said, it is important to note that BUSD’s current revenues are projected at $59.4 million; expenses are projected to be $63.2 million. This leaves the district with a structural deficit and spending more money in the budget year than income received– an anticipated deficit of $3.8 million. The District is experiencing flat enrollment with 93% attendance which dramatically impacts District revenues.

The Banning Unified School District provides education for 4,558 students in Pre-K to 12th grade. However, over the course of six years, enrollment has fluctuated and average daily attendance (ADA) has been relatively flat. In fact, attendance is projected to be 4,264 or 93% of enrollment resulting in millions lost in revenue coupled with increases in learning loss.

Table 1. Enrollment and Average Daily Attendance Trends and Projections for Banning Unified School District.

2015-16

2016-17

2017-18

2018-19

2019-20

2020-21

2021-22

2022-23

Enrollment 4,469 4,530 4,514 4,592 4,562 4,562 4,562 4,562P-2 ADA 4,252 4,279 4,264 4,273 4,264 4,264 4,264 4,264Ratio District ADA to Enrollment 95.14% 94.46% 94.46% 93.06% 93.47% 93.47% 93.47% 93.47%

92.00%

92.50%

93.00%

93.50%

94.00%

94.50%

95.00%

95.50%

4,000

4,100

4,200

4,300

4,400

4,500

4,600

4,700

STU

DEN

TS

Banning USD Enrol lment and Average Daily Attendance (ADA)

55


With operational costs increasing, flat enrollment, and low ADA, budget adjustments are critical for the District’s fiscal independence. To financially stabilize the district, it is critical that a thoughtful and comprehensive plan is drafted in collaboration with staff, parents, students, and community stakeholders the district over the next 45-day budget revision period. The process should include a community engagement strategy that leads to district stabilization in the out years.

In addition, A Multi-Year Financial Plan is required. The District's Multi-Year Financial Plan enables the opportunity to monitor the long-term effects of all transactions continuously. The Multi-Year Financial Plan is updated annually. The plan is expanded to include the Current Year and two (2) subsequent years so that the District can adequately prepare for the effects and impact of current decisions. In this multi-year projection, LCFF revenue projections for 2020-2021 were calculated using the prior year's P-2 ADA of 4,264, an estimated 4,264 for 2021-22, and an estimated 4,264 for 2022-23.

66


FINANCIAL OVERVIEW

FACILITIES The District’s facilities currently include the following schools: 4 elementary (K-5), 1 middle (6-8), 1 high school (9-12), an early childhood center, and 2 alternative programs. In addition to these school buildings, the District owns and maintains both vacant properties and support facilities providing administrative, operational and educational services. Lastly, a Career Technical Education (CTE) and Performance Arts building is being built on the Banning High School campus.

PERSONNEL RESOURCES Personnel costs account for approximately 80% of the District’s operating expenditures. To provide support for the students, the District employs over 500 teachers, staff, support personnel and administrators.

CALIFORNIA’S STATE BUDGET CONTEXT DUE TO COVID-19 Each year, according to Education Code Section 42127, the Governing Board of each school district shall adopt a budget for the subsequent fiscal year by July 1.

On May 14, 2020, the Governor presented an overview of the May Revision. "This is no normal year. And this is no ordinary May Revision." With a budget deficit of $54 billion, very different from his January proposal with a proposed $5.6 billion surplus, the Governor meticulously outlined a variety of budget-balancing strategies, including a variety of canceled expansions, tax suspensions, deferrals, use of reserve funds and reductions. Since mid-March, more than 4 million Californians have become unemployed. The state's revenue sources dropped and projections of the state's primary revenue sources – personal income tax, sales and use tax and corporation tax – will be reduced in the budget year by 25.5%, 27.2%, and 22.7% respectively. These revenues comprise more than 90% of the general fund revenue.

The provisions of Executive Order N-26-20 and Senate Bill 117, Chapter 3, Statutes of 2020, will become inoperative on July 1, 2020. This provided flexibility from in-person instruction for required minutes, days, and related attendance reporting for apportionment. This will focus all Local Educational Agencies (LEA) on the task of reopening schools.

The reduction to the Local Control Funding Formula (LCFF) is projected without additional federal funds. The COVID-19 recession requires a 10% ($6.5 billion) reduction to LCFF. This reduction effectively eliminates the statutory 2.31% cost-of-living adjustment resulting in an overall decrease of 7.92% for those districts and charters funded under the LCFF. The proration factor reducing LCFF entitlements will be triggered if the federal government provides sufficient funding to backfill this cut.

The 10% proration factor is applied to the base grant after applying COLA, effectively reducing base grant, the grade span adjustment, and the supplemental and concentration grant funding by 7.92%. The add-ons to the LCFF target for Targeted Instructional Improvement, Home to School Transportation, and Small School District Bus Replacement Program are also subject to a 10% reduction, as is the Economic Recovery Target

77


It is imperative to review anticipated cash receipts and cash outflows based on various budget scenarios. LEAs should also consider the cash impact of lost parent fee/donation collections for lunches, childcare programs, enrichment programs, transportation fees, etc. LEAs should begin examining all cash management options, including inter-fund borrowing, tax, and revenue anticipation notes (TRANs) and possible assistance from the county office of education and county treasurer to prepare for this forthcoming period of cash flow challenges.

Since the State Budget is not yet signed, RCOE guidelines suggest that districts present a budget built on the assumptions below. Once the State Budget is adopted, school districts can make the necessary modification within 45 days.

SCHOOL SERVICES OF CALIFORNA (SSC) School District Financial Projection Dartboard Governor's May Revision for 2020–21

This version of School Services of California Inc. (SSC) Financial Projection Dartboard is based on the Governor's May Revision proposal for 2020–21. We have updated the cost-of-living adjustment (COLA), Consumer Price Index (CPI), and ten-year T-bill planning factors per the latest economic forecasts. We have also updated the Local Control Funding Formula (LCFF) factors. We rely on various state agencies and outside sources in developing these factors, but we assume responsibility for them with the understanding that they are general guidelines.

Table 2. LCFF GRADE SPAN FACTORS FOR 2020–21

Entitlement Factors Per ADA* K–3 4–6 7–8 9–12 2019–20 Base Grants $7,702 $7,818 $8,050 $9,329 Statutory COLA at 2.31% $178 $181 $186 $215 2020–21 Base Grants Before Deficit $7,880 $7,999 $8,236 $9,544 Deficit Factor at -10.00% -$788 -$800 -$824 -$954 2020–21 Base Grants After Deficit $7,092 $7,199 $7,412 $8,590 Grade Span Adjustment Factors 10.4% - - 2.6% Grade Span Adjustment Amounts $738 - - $223 2020–21 Adjusted Base Grants1 $7,830 $7,199 $7,412 $8,813

*Average daily attendance (ADA)

Table 3. LCFF PLANNING FACTORS

Factor 2019–20 2020–21 2021–22 2022–23 2023–24 Department of Finance Statutory COLA 3.26% 2.31% 2.48% 3.26% N/A Effective Deficit Factor2 - -7.92% -7.92% -7.92% -7.92%SSC Recommended Funded COLA3 - 0.00% 0.00% 0.00% 0.00%

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Table 4. OTHER PLANNING FACTORS Factors 2019–20 2020–21 2021–22 2022–23 2023–24

California Consumers Performance Index 2.06% 0.62% 1.73% 2.12% 2.26%

California Lottery4,5 Unrestricted per ADA $153 $153 $153 $153 $153 Restricted per ADA $54 $54 $54 $54 $54

Mandate Block Grant (District)

Grades K–8 per ADA $32.18 $32.18 $32.18 $32.18 $32.18 Grades 9–12 per ADA $61.94 $61.94 $61.94 $61.94 $61.94

Mandate Block Grant (Charter)

Grades K–8 per ADA $16.86 $16.86 $16.86 $16.86 $16.86 Grades 9–12 per ADA $46.87 $46.87 $46.87 $46.87 $46.87

Interest Rate for Ten-Year Treasuries 1.22% 0.93% 1.23% 1.80% 2.10% CalSTRS Employer Rate6 17.10% 16.15% 16.02% 18.10% 18.10% CalPERS Employer Rate6 19.721% 20.70% 22.84% 25.50% 26.20%

Table 5. STATE MINIMUM RESERVE REQUIREMENTS

Reserve Requirement District ADA Range The greater of 5% or $69,0007 0 to 300 The greater of 4% or $69,0007 301 to 1,000

3% 1,001 to 30,000 2% 30,001 to 400,000 1% 400,001 and higher

1Additional funding is provided for students who are designated as eligible for free or reduced-price meals, foster youth, and English language learners. A 20% augmentation is provided for each eligible student with an additional 50% for each eligible student beyond the 55% identification rate threshold. 2Factor is applied against the 2019–20 base grants per ADA. The actual proration factor used for LCFF add-ons is 10%, which is applied against 2019– 20 amounts for transportation, Targeted Instructional Improvement Block Grant (TIIG), minimum state aid, Economic Recovery Target, and necessary small schools. 3Recommended funded COLA is based on the projection that the Proposition 98 guarantee is not expected to recover to 2019–20 levels during the forecast period, and a deficit factor is applied in each year. 4Rate for 2020–21 expected to be released by the California Department of Education in late June 2020. 5Future rates are expected to decrease as a result of the pandemic, and the Dartboard will be updated as revised estimates are released.6California State Teachers' Retirement System (CalSTRS) and California Public Employees' Retirement System (CalPERS) rates in 2020–21 and 2021–22 are bought down by a $2.3 billion payment from the state of California. Rates in the following years are subject to change based on determination by the respective governing boards. $71,000 beginning in 2020–21.

BUDGET ASSUMPTIONS AND RECOMMENDATIONS FOR BANNING The assumptions used to develop the Banning Unified School District's (BUSD) budget for 2020-2021 includes the best available information from the Governors May Revise Budget and guidance and information provided to school districts by School Services of California and Riverside County Office of Education. BUSD budget and fiscal information obtained in working documents, spreadsheets and budgets prepared by District staff was utilized in preparing the budget as well. The critical assumptions utilized to build the BUSD 2020-2021 budget include:

Budget Assumptions - Expenditures § Staffing levels are projected to be at the same levels as last year without significant changes§ Projected salary schedule Step and Column advances at 1.5%§ Adjustments to Health & Welfare are based upon statutory rates and or the negotiated cap§ Projected expenses in Services and Other Operating are based upon prior year

§ Projected costs of STRS contributions is at 16.15% and for PERS is 20.7% – per SSC Dartboard attached

§ Balances in Restricted program income from 2019-20 are carried over and estimated at $1.3M without expenditures being budgeted

99


Budget Assumptions - Income § The LCFF is projected to be reduced by 7.9% per the Governors May Revise and

the RCOE advisory§ No Cost of Living Adjustment is included per the Governors May Revise and RCOE

advisory§ Enrollment is projected to be flat at 4558§ Attendance is projected to be 4,264 or 93% of enrollment§ Special Education revenues are included based upon the RCOE and SELPA advice§ $1.7M in Federal CARES act (ESSER), income is included however expenditures are

not booked to this income.§ Balances in Restricted program income from 2019-20 is carried over and utilized to

balance the budget§ Emergency relief funding is not included (Special Ed and High needs) because

amounts are uncertain, and applications will need to be filed to qualify for thefunding .

Next Steps § June 29 board meeting, review and approve districts 2020-2021 budget§ Track State adopted budget of "No cuts, No cola, No layoffs"§ Apply for Federal CARES ACT ESSER funds§ Develop a “45-day revision" to the budget, which would include the new State budget

information and estimates of Federal Emergency Relief Funds§ Develop a budget stabilization plan to add a process to engage the community in

the budget history and enrollment projections§ Track and manage cash flow to ensure mitigation of State deferrals.

1010


Table 6. Multi-Year Total Revenue Comparisons

DESCRIPTION FY 2020-21 FY 2021-22 FY 2022-23

Current (Base Year) First Projected Year Second Projected Year

Unrestricted Restricted Combined Unrestricted Restricted Combined Unrestricted Restricted Combined

A

Beginning Balance as of July 1 $6,582,616 $1,326,071 $7,908,687 $1,216,174 $2,892,284 $4,108,458 $1,796,769 $862,649 $2,659,419

B Revenues

1 LCFF 46,106,423 0 46,106,423 46,225,425 0 46,225,425 46,225,425 0 46,225,425

2 Federal 479,180 5,532,521 6,011,701 479,180 3,782,415 4,261,595 479,180 3,782,415 4,261,595

3 Other State 841,095 3,380,717 4,221,812 841,136 3,380,732 4,221,868 841,136 3,380,732 4,221,868

4 Other Local 141,686 2,933,351 3,075,037 141,686 2,933,351 3,075,037 141,686 2,933,351 3,075,037

5 TOTAL 47,568,384 11,846,589 59,414,973 47,687,427 10,096,498 57,783,925 47,687,427 10,096,498 57,783,925

Note: The District's revenue sources are primarily from LCFF (78%).

78%

10%7% 5%

Chart 1. Budget FY 2020-21 Total Revenue %

LCFF

Federal Revenues

Other State Revenues

Other Local Revenues

1111

Description of Revenue Sources for FY 21 Revenue

Description Revenue

Local Control Funding Formula (LCFF)

The local control funding formula (LCFF) was enacted in 2013–14, and it replaced the previous kindergarten through grade 12 (K–12) finance system which had been in existence for roughly 40 years. For school districts and charter schools, the LCFF establishes uniform grade span grants in place of the myriad of previously existing K–12 funding streams, including revenue limits, general purpose block grants, and most state categorical programs (see School District and Charter School LCFF Entitlement below). For county offices of education (COEs), the LCFF establishes funding for oversight activities and instructional programs (see County Office of Education LCFF Entitlement below).

Full implementation of LCFF required additional funding allocations over a multi-year period and a transition formula to bridge the gap between prior funding levels and the new LCFF target levels (see LCFF Transition Funding below). The 2018–19 Budget Act fully funded the LCFF gap bringing all LEAs to their LCFF Target level.

LCFF funding is allocated through the Principal Apportionment and is funded through a combination of local property taxes and state funding from the State School Fund and Education Protection Account.

$46,106, 423

Federal Revenue The U.S. Constitution leaves the responsibility for public K-12 education with the states. The federal government, through the legislative process, provides assistance to the states and schools in an effort to supplement, not supplant, state support. The primary source of federal K-12 support began in 1965 with the enactment of the Elementary and Secondary Education Act (ESEA). With each sitting president, the original ESEA legislation is impacted. Former Presidents Bill Clinton added school improvement plans as a requirement; George W. Bush added national assessments to goals with No Child Left Behind (NCLB) legislation; Barack Obama is known for the Every Student Succeeds Act (ESSA) and for providing waivers for schools not meeting NCLB goals.

Overall, the majority of federal funding to states for schools is to help schools with economically disadvantaged students (Title I) and to support children with disabilities (Individuals with Disabilities Education Act [IDEA], Part B, Grants to States.

$6,011,701

1212

Other State Revenue

Other state funding outside of LCFF include lottery and mandated cost revenues.

$4,221,812

Other Local Community redevelopment, interest, miscellaneous, and AB 602 special education funding. The AB 602 funding model provides funding to the Special Education Local Plan Areas (i.e. SELPAs) based on rate per unit of ADA. A 3.26 percent cost-of-living adjustment is provided for the 2019-20 fiscal year. The Out-of-Home Care (OHC) Program is another major component of the AB 602 funding model.

SELPAs are administrators of California is an association of professional educators organized to present, review, and evaluate major special education issues. In 1974, the California State Board of Education adopted the California Master Plan for Special Education. This statewide plan to equalize educational opportunities outlined the process of developing a quality educational program for the disabled students of California. The Master Plan required that all school districts and County Offices of Education (referred to as Local Educational Agencies, or LEAs) join together in geographical regions in order to develop a regional special education service delivery system. A region might be a group of many small districts or a large single district, but each region must be of sufficient size and scope to provide the full continuum of services for children and youth residing within the region boundaries. The service regions were named Special Education Local Plan Areas (SELPAs). There are now approximately 135 SELPAs carrying out the spirit and mandate of the California Master Plan for Special Education.

$3,075, 037

1313

Unrestricted Restricted Combined Unrestricted Restricted Combined Unrestricted Restricted CombinedA Beginning Balance as of July 1 $6,582,616 $1,326,071 $7,908,687 $1,216,174 $2,892,284 $4,108,458 $1,796,769 $862,649 $2,659,419

B Revenues1 Revenue Limit Sources 8010-8099 46,106,423 0 46,106,423 46,225,425 0 46,225,425 46,225,425 0 46,225,4252 Federal Revenues 8100-8299 479,180 5,532,521 6,011,701 479,180 3,782,415 4,261,595 479,180 3,782,415 4,261,5953 Other State Revenues 8300-8599 841,095 3,380,717 4,221,812 841,136 3,380,732 4,221,868 841,136 3,380,732 4,221,8684 Other Local Revenues 8600-8799 141,686 2,933,351 3,075,037 141,686 2,933,351 3,075,037 141,686 2,933,351 3,075,0375 Total Revenues 47,568,384 11,846,589 59,414,973 47,687,427 10,096,498 57,783,925 47,687,427 10,096,498 57,783,925

Beginning Balance & Revenue (A+B5) $54,151,000 $13,172,660 $67,323,660 $48,903,601 $12,988,782 $61,892,383 $49,484,197 $10,959,147 $60,443,344

C Expenditures1 Certificated Salaries 1000-1999 20,037,361 3,993,107 24,030,468 20,337,921 4,053,004 24,390,925 20,642,990 4,113,799 24,756,7892 Classified Salaries 2000-2999 7,415,446 2,174,258 9,589,704 7,526,678 2,317,952 9,844,630 7,639,578 2,241,641 9,881,2193 Employee Benefits 3000-3999 11,739,060 4,902,299 16,641,359 12,030,457 4,990,711 17,021,168 12,856,363 5,184,952 18,041,3154 Books & Supplies 4000-4999 1,372,455 2,113,660 3,486,115 1,396,198 3,900,332 5,296,531 1,425,798 2,232,913 3,658,7115 Services, Other Operating Exp 5000-5999 5,767,991 2,696,357 8,464,348 5,867,777 2,905,409 8,773,186 5,992,174 2,804,599 8,796,7736 Capital Outlay 6000-6999 120,312 53,430 173,742 122,393 54,354 176,748 124,988 55,507 180,4957 Other Outgo - exclude Direct Sup. 7100-7299 0 18,000 18,000 0 18,311 18,311 0 18,700 18,7008 Debt Service 7400-7499 781,466 30,000 811,466 781,466 30,000 811,466 781,466 30,000 811,4669 Direct Support/Indirect Costs 7300-7399 (768,850) 768,850 0 (782,151) 782,151 0 (798,733) 798,733 0

10 CSR Reduction (for info only) 1000-7999 0 011 Projected Budget Reduction 0 0 0 (7,100,000) 0 (7,100,000) (8,350,000) 0 (8,350,000)12 Total Expenditures: $46,465,241 $16,749,961 $63,215,202 $40,180,740 $19,052,224 $59,232,964 $40,314,625 $17,480,843 $57,795,467

D Interfund Xfers/Other Sources1 Transfers In 8910-8929 0 0 0 0 0 0 0 0 02 Transfers Out 7610-7629 0 0 0 0 0 0 0 0 03 Sources 8930-8979 0 0 0 0 0 0 0 0 04 Uses 7630-7699 0 0 0 0 0 0 0 0 05 Contributions 8980-8999 (6,469,585) 6,469,585 0 (6,926,092) 6,926,092 0 (7,378,781) 7,378,781 0

E Net Increase (Decrease) In Fund Balance ($5,366,442) $1,566,213 ($3,800,229) $580,595 ($2,029,635) ($1,449,039) ($5,978) ($5,564) ($11,542)F Ending Balance $1,216,174 $2,892,284 $4,108,458 $1,796,769 $862,649 $2,659,419 $1,790,791 $857,085 $2,647,876

1 Revolving Cash 9711 10,000 0 10,000 10,000 0 10,000 10,000 0 10,0002 Other Reserves 97xx 8,100 0 8,100 8,100 0 8,100 8,100 0 8,1003 Restricted 9740 0 2,892,284 2,892,284 0 862,649 862,649 0 857,085 857,0854 Stabilization Arrangements 9750 0 0 0 0 0 0 0 0 05 Other Commitments 9760 0 0 0 0 0 0 0 0 06 Assigned - Other Assignments 9780 0 0 0 0 0 0 0 0 0

7 Reserve for Economic Uncertainties 9789 1,198,074 0 1,198,074 1,776,989 0 1,776,989 1,733,864 0 1,733,8648 Unassigned/unappropriated Amount 9790 0 0 0 1,680 0 1,680 38,827 0 38,827

G Components of Ending Fund Balance Total $1,216,174 $2,892,284 $4,108,458 $1,796,769 $862,649 $2,659,419 $1,790,791 $857,085 $2,647,876

Reserve Percentage Level for this district: 3.00% Total Reserves 3% Calculated Difference*FY 2020-21 ADA Input Sheet (District): 4,264.27 $1,198,074 $1,896,456 ($698,382)

$1,776,989 $1,776,989 $0$1,733,864 $1,733,864 $03

FY 2021-22 Unappropiated Amount is: PositiveFY 2022-23 Unappropiated Amount is: Positive

FY 2022-23 Proj

First Projected Year Second Projected Year

3% Calculated Reserve, or $50,000 (greater of the two)

FY 2020-21 BudFY 2021-22 Proj

Banning Unified School DistrictMulti-Year Projections Summary Report

2020-21 Adopted Budget

DESCRIPTION OBJECT CODEFY 2020-21 FY 2021-22 FY 2022-23

Current (Base Year)

1414

RCOE FY 2020-21 FY 2021-22 FY 2022-23

Assumptions (Base Year) (Project YR 1) (Project YR 2)

COLA LCFF - (SSC Dartboard) Informational 2.31% 2.480% 3.260%

COLA - (DOF) Used in Calc 0.00% 0.000% 0.000%

Gap Funding - (SSC) Informational -7.92% -12.18% -14.95%

Gap Funding - (DOF) Informational - -

California Consumer Price Index - (SSC Dartboard) Used In Calc 0.62% 1.73% 2.12%

Lottery Per ADA (SSC Dartboard) Unrestricted $153 $153 $153

Restricted $54 $54 $54Current Interest Rate - (TEN YR TREASURIES) Informational 0.93% 1.23% 1.80%

(District Input) 0.00% 0.00% 0.00%

Unrestricted (7,100,000.00)$ (8,350,000.00)$ Restricted

(District Input) 32,260,932$ 32,260,932$ (District Input) 5,387,316$ 5,387,316$

(District Input) 4,264.27 4,264.27 4,264.27% Change 0.00% 0.00%

Salary Step & Column Percent Increases:Teachers 1100 (District Input) 1.50% 1.50%Certificated Pupil Support 1200 (District Input) 1.50% 1.50%Certificated Supervisor & Admin 1300 (District Input) 1.50% 1.50%Other Certificated 1900 (District Input) 1.50% 1.50%Instructional Aides 2100 (District Input) 1.50% 1.50%Classified Support 2200 (District Input) 1.50% 1.50%Classified Supervisor & Admin 2300 (District Input) 1.50% 1.50%Clerical, Technical, & Office Staff 2400 (District Input) 1.50% 1.50%Other Classified 2900 (District Input) 1.50% 1.50%

Mgmt, Cert, & Classified Contract Increases:Management Increases (District Input) 0.00% 0.00%Certificated Increases (District Input) 0.00% 0.00%Classified Increases (District Input) 0.00% 0.00%

Benefits:STRS 3100-3102 16.15% 16.02% 18.10%PERS 3200-3202 20.700% 22.84% 25.50%Health & Welfare Increase (% increase) 3400-3402 (District Input) 0.00% 0.00% 0.00%State Unemployment 3500-3502 0.05% 0.05% 0.05%Workers' Comp (% increase) 3600-3602 (District Input) 0.00% 0.00% 0.00%OPEB Allocated Costs (% increase) *3711-3712 (District Input) 0.00% 0.00% 0.00%OPEB Active Employee Costs (% increase ) 3751-3752 (District Input) 0.00% 0.00% 0.00%

Unrestricted Restricted Combined

FY 2020-21 General Fund Beginning Balances (District Input) 6,582,616$ 1,326,071$ 7,908,687$

*Roll up to 3701 and 3702

Average Daily Attendance (ADA) Projections

Note: The RCOE recommended assumptions are just that, assumptions. Please forecast accordingly to your district's size and financial picture.

DESCRIPTION

Property Taxes (% increase)

Projected Budget Reduction (enter amt. as negative to show a reduction as part of the expenditures )

State Aid 8011 (LCFF Calc.)EPA 8012 (LCFF Calc.)

Multi-Year Projection Assumptions Sheet2020-21 Adopted Budget

BANNING UNIFIED SCHOOL DISTRICT

Data in shaded areas are provided by RCOE (for information only)

1515

Banning UnifiedRiverside County

July 1 BudgetGeneral Fund

Unrestricted and RestrictedExpenditures by Object

33 66985 0000000Form 01

California Dept of EducationSACS Financial Reporting Software - 2020.1.0File: fund-a (Rev 03/10/2020) Printed: 6/23/2020 5:03 PM

2019-20 Estimated Actuals 2020-21 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 49,964,125.00 0.00 49,964,125.00 46,106,423.00 0.00 46,106,423.00 -7.7%

2) Federal Revenue 8100-8299 479,326.00 3,783,949.00 4,263,275.00 479,180.00 5,532,521.00 6,011,701.00 41.0%

3) Other State Revenue 8300-8599 1,104,287.00 3,962,860.00 5,067,147.00 841,095.00 3,380,717.00 4,221,812.00 -16.7%

4) Other Local Revenue 8600-8799 894,738.00 2,946,778.00 3,841,516.00 141,686.00 2,933,351.00 3,075,037.00 -20.0%

5) TOTAL, REVENUES 52,442,476.00 10,693,587.00 63,136,063.00 47,568,384.00 11,846,589.00 59,414,973.00 -5.9%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 20,017,946.00 3,762,215.00 23,780,161.00 20,037,361.00 3,993,107.00 24,030,468.00 1.1%

2) Classified Salaries 2000-2999 6,941,862.00 2,399,398.00 9,341,260.00 7,415,446.00 2,174,258.00 9,589,704.00 2.7%

3) Employee Benefits 3000-3999 10,869,694.00 4,911,249.00 15,780,943.00 11,739,060.00 4,902,299.00 16,641,359.00 5.5%

4) Books and Supplies 4000-4999 2,162,026.00 1,145,773.00 3,307,799.00 1,372,455.00 2,113,660.00 3,486,115.00 5.4%

5) Services and Other Operating Expenditures 5000-5999 6,169,699.00 3,055,968.00 9,225,667.00 5,767,991.00 2,696,357.00 8,464,348.00 -8.3%

6) Capital Outlay 6000-6999 522,319.00 727,238.00 1,249,557.00 120,312.00 53,430.00 173,742.00 -86.1%

7) Other Outgo (excluding Transfers of Indirect 7100-7299Costs) 7400-7499 781,035.00 49,547.00 830,582.00 781,466.00 48,000.00 829,466.00 -0.1%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (1,014,753.00) 1,014,753.00 0.00 (768,850.00) 768,850.00 0.00 0.0%

9) TOTAL, EXPENDITURES 46,449,828.00 17,066,141.00 63,515,969.00 46,465,241.00 16,749,961.00 63,215,202.00 -0.5%

C. EXCESS (DEFICIENCY) OF REVENUESOVER EXPENDITURES BEFORE OTHERFINANCING SOURCES AND USES (A5 - B9) 5,992,648.00 (6,372,554.00) (379,906.00) 1,103,143.00 (4,903,372.00) (3,800,229.00) 900.3%

D. OTHER FINANCING SOURCES/USES

1) Interfund Transfersa) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

2) Other Sources/Usesa) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

3) Contributions 8980-8999 (6,052,680.00) 6,052,680.00 0.00 (6,469,585.00) 6,469,585.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (6,052,680.00) 6,052,680.00 0.00 (6,469,585.00) 6,469,585.00 0.00 0.0%

1616




33 66985 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

E. NET INCREASE (DECREASE) IN FUNDBALANCE (C + D4) (60,032.00) (319,874.00) (379,906.00) (5,366,442.00) 1,566,213.00 (3,800,229.00) 900.3%

F. FUND BALANCE, RESERVES

1) Beginning Fund Balancea) As of July 1 - Unaudited 9791 6,642,648.00 1,645,945.00 8,288,593.00 6,582,616.00 1,326,071.00 7,908,687.00 -4.6%

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) 6,642,648.00 1,645,945.00 8,288,593.00 6,582,616.00 1,326,071.00 7,908,687.00 -4.6%

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

e) Adjusted Beginning Balance (F1c + F1d) 6,642,648.00 1,645,945.00 8,288,593.00 6,582,616.00 1,326,071.00 7,908,687.00 -4.6%

2) Ending Balance, June 30 (E + F1e) 6,582,616.00 1,326,071.00 7,908,687.00 1,216,174.00 2,892,284.00 4,108,458.00 -48.1%

Components of Ending Fund Balance a) Nonspendable

Revolving Cash 9711 10,000.00 0.00 10,000.00 10,000.00 0.00 10,000.00 0.0%

Stores 9712 8,100.00 0.00 8,100.00 8,100.00 0.00 8,100.00 0.0%

Prepaid Items 9713 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

b) Restricted 9740 0.00 1,326,072.00 1,326,072.00 0.00 2,892,287.00 2,892,287.00 118.1%

c) CommittedStabilization 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 952,739.54 0.00 952,739.54 0.00 0.00 0.00 -100.0%

Additional Board Reserve 1.5% 0000 9780 952,739.54 952,739.54

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties 9789 1,905,479.07 0.00 1,905,479.07 1,198,074.00 0.00 1,198,074.00 -37.1%

Unassigned/Unappropriated Amount 9790 3,706,297.39 (1.00) 3,706,296.39 0.00 (3.00) (3.00) -100.0%

1717




33 66985 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

G. ASSETS

1) Casha) in County Treasury 9110 6,582,617.00 1,326,074.00 7,908,691.00

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

b) in Banks 9120 0.00 0.00 0.00

c) in Revolving Cash Account 9130 0.00 0.00 0.00

d) with Fiscal Agent/Trustee 9135 0.00 0.00 0.00

e) Collections Awaiting Deposit 9140 0.00 0.00 0.00

2) Investments 9150 0.00 0.00 0.00

3) Accounts Receivable 9200 0.00 0.00 0.00

4) Due from Grantor Government 9290 0.00 0.00 0.00

5) Due from Other Funds 9310 0.00 0.00 0.00

6) Stores 9320 0.00 0.00 0.00

7) Prepaid Expenditures 9330 0.00 0.00 0.00

8) Other Current Assets 9340 0.00 0.00 0.00

9) TOTAL, ASSETS 6,582,617.00 1,326,074.00 7,908,691.00

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 0.00 0.00 0.00

2) Due to Grantor Governments 9590 0.00 0.00 0.00

3) Due to Other Funds 9610 0.00 0.00 0.00

4) Current Loans 9640 0.00 0.00 0.00

5) Unearned Revenue 9650 0.00 0.00 0.00

6) TOTAL, LIABILITIES 0.00 0.00 0.00

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

1818




33 66985 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

(G9 + H2) - (I6 + J2) 6,582,617.00 1,326,074.00 7,908,691.00

1919




33 66985 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

LCFF SOURCES

Principal Apportionment State Aid - Current Year 8011 35,985,676.00 0.00 35,985,676.00 32,141,930.00 0.00 32,141,930.00 -10.7%

Education Protection Account State Aid - Current Year 8012 5,401,238.00 0.00 5,401,238.00 5,387,316.00 0.00 5,387,316.00 -0.3%

State Aid - Prior Years 8019 1.00 0.00 1.00 0.00 0.00 0.00 -100.0%

Tax Relief Subventions Homeowners' Exemptions 8021 76,343.00 0.00 76,343.00 76,343.00 0.00 76,343.00 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 7,623,728.00 0.00 7,623,728.00 7,623,728.00 0.00 7,623,728.00 0.0%

Unsecured Roll Taxes 8042 318,988.00 0.00 318,988.00 318,988.00 0.00 318,988.00 0.0%

Prior Years' Taxes 8043 469,968.00 0.00 469,968.00 469,968.00 0.00 469,968.00 0.0%

Supplemental Taxes 8044 143,573.00 0.00 143,573.00 143,573.00 0.00 143,573.00 0.0%

Education Revenue Augmentation Fund (ERAF) 8045 (833,950.00) 0.00 (833,950.00) (833,950.00) 0.00 (833,950.00) 0.0%

Community Redevelopment Funds (SB 617/699/1992) 8047 791,217.00 0.00 791,217.00 791,217.00 0.00 791,217.00 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 49,976,782.00 0.00 49,976,782.00 46,119,113.00 0.00 46,119,113.00 -7.7%

LCFF Transfers

Unrestricted LCFF Transfers - Current Year 0000 8091 0.00 0.00 (1,055,266.00) (1,055,266.00) New

All Other LCFF Transfers - Current Year All Other 8091 0.00 0.00 0.00 1,055,266.00 0.00 1,055,266.00 New

Transfers to Charter Schools in Lieu of Property Taxes 8096 (12,657.00) 0.00 (12,657.00) (12,690.00) 0.00 (12,690.00) 0.3%

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

2020




33 66985 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

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

TOTAL, LCFF SOURCES 49,964,125.00 0.00 49,964,125.00 46,106,423.00 0.00 46,106,423.00 -7.7%

FEDERAL REVENUE

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

Special Education Entitlement 8181 0.00 832,558.00 832,558.00 0.00 876,156.00 876,156.00 5.2%

Special Education Discretionary Grants 8182 0.00 9,708.00 9,708.00 0.00 9,664.00 9,664.00 -0.5%

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

Donated Food Commodities 8221 0.00 0.00 0.00 0.00 0.00 0.00 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%

Title I, Part A, Basic 3010 8290 1,959,496.00 1,959,496.00 2,125,131.00 2,125,131.00 8.5%

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

Title II, Part A, Supporting Effective Instruction 4035 8290 252,516.00 252,516.00 240,323.00 240,323.00 -4.8%

Title III, Part A, Immigrant Student Program 4201 8290 479.00 479.00 0.00 0.00 -100.0%

2121




33 66985 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

Title III, Part A, English Learner

Program 4203 8290 63,312.00 63,312.00 93,883.00 93,883.00 48.3%

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

Other NCLB / Every Student Succeeds Act

3020, 3040, 3041,3045, 3060, 3061,3110, 3150, 3155,3177, 3180, 3181,3182, 3185, 4037,4050, 4123, 4124,4126, 4127, 4128,

5510, 5630 8290 418,391.00 418,391.00 191,860.00 191,860.00 -54.1%

Career and Technical Education 3500-3599 8290 60,018.00 60,018.00 57,927.00 57,927.00 -3.5%

All Other Federal Revenue All Other 8290 479,326.00 187,471.00 666,797.00 479,180.00 1,937,577.00 2,416,757.00 262.4%

TOTAL, FEDERAL REVENUE 479,326.00 3,783,949.00 4,263,275.00 479,180.00 5,532,521.00 6,011,701.00 41.0%

OTHER STATE REVENUE

Other State Apportionments

ROC/P Entitlement 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 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

Mandated Costs Reimbursements 8550 177,895.00 0.00 177,895.00 173,703.00 0.00 173,703.00 -2.4%

Lottery - Unrestricted and Instructional Materials 8560 683,123.00 234,048.00 917,171.00 652,392.00 230,256.00 882,648.00 -3.8%

Tax Relief Subventions 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%

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

After School Education and Safety (ASES) 6010 8590 667,423.00 667,423.00 667,423.00 667,423.00 0.0%

2222




33 66985 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

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

Drug/Alcohol/Tobacco Funds 6650, 6690, 6695 8590 570.00 570.00 0.00 0.00 -100.0%

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

Career Technical Education Incentive Grant Program 6387 8590 212,850.00 212,850.00 153,867.00 153,867.00 -27.7%

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%

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

All Other State Revenue All Other 8590 243,269.00 2,847,969.00 3,091,238.00 15,000.00 2,329,171.00 2,344,171.00 -24.2%

TOTAL, OTHER STATE REVENUE 1,104,287.00 3,962,860.00 5,067,147.00 841,095.00 3,380,717.00 4,221,812.00 -16.7%

2323




33 66985 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes

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

Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

Other 8622 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Community Redevelopment Funds Not Subject to LCFF Deduction 8625 0.00 376,678.00 376,678.00 0.00 376,678.00 376,678.00 0.0%

Penalties and Interest from 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 567.00 0.00 567.00 500.00 0.00 500.00 -11.8%

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 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Interest 8660 59,400.00 0.00 59,400.00 50,000.00 0.00 50,000.00 -15.8%

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

2424




33 66985 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

(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 834,771.00 0.00 834,771.00 91,186.00 0.00 91,186.00 -89.1%

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 2,570,100.00 2,570,100.00 2,556,673.00 2,556,673.00 -0.5%

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 894,738.00 2,946,778.00 3,841,516.00 141,686.00 2,933,351.00 3,075,037.00 -20.0%

TOTAL, REVENUES 52,442,476.00 10,693,587.00 63,136,063.00 47,568,384.00 11,846,589.00 59,414,973.00 -5.9%

2525




33 66985 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

CERTIFICATED SALARIES

Certificated Teachers' Salaries 1100 16,386,293.00 2,718,115.00 19,104,408.00 16,426,861.00 2,961,442.00 19,388,303.00 1.5%

Certificated Pupil Support Salaries 1200 1,321,140.00 847,182.00 2,168,322.00 1,330,997.00 833,509.00 2,164,506.00 -0.2%

Certificated Supervisors' and Administrators' Salaries 1300 2,282,506.00 115,065.00 2,397,571.00 2,255,548.00 113,393.00 2,368,941.00 -1.2%

Other Certificated Salaries 1900 28,007.00 81,853.00 109,860.00 23,955.00 84,763.00 108,718.00 -1.0%

TOTAL, CERTIFICATED SALARIES 20,017,946.00 3,762,215.00 23,780,161.00 20,037,361.00 3,993,107.00 24,030,468.00 1.1%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 562,253.00 1,358,980.00 1,921,233.00 663,083.00 1,244,618.00 1,907,701.00 -0.7%

Classified Support Salaries 2200 2,461,622.00 681,627.00 3,143,249.00 2,761,036.00 589,927.00 3,350,963.00 6.6%

Classified Supervisors' and Administrators' Salaries 2300 700,507.00 47,540.00 748,047.00 834,635.00 46,839.00 881,474.00 17.8%

Clerical, Technical and Office Salaries 2400 2,132,702.00 250,065.00 2,382,767.00 2,202,870.00 247,868.00 2,450,738.00 2.9%

Other Classified Salaries 2900 1,084,778.00 61,186.00 1,145,964.00 953,822.00 45,006.00 998,828.00 -12.8%

TOTAL, CLASSIFIED SALARIES 6,941,862.00 2,399,398.00 9,341,260.00 7,415,446.00 2,174,258.00 9,589,704.00 2.7%

EMPLOYEE BENEFITS

STRS 3101-3102 3,363,793.00 2,696,702.00 6,060,495.00 3,490,083.00 2,700,482.00 6,190,565.00 2.1%

PERS 3201-3202 1,361,593.00 487,379.00 1,848,972.00 1,403,824.00 493,229.00 1,897,053.00 2.6%

OASDI/Medicare/Alternative 3301-3302 853,364.00 263,031.00 1,116,395.00 870,565.00 239,035.00 1,109,600.00 -0.6%

Health and Welfare Benefits 3401-3402 3,970,224.00 1,140,745.00 5,110,969.00 4,300,524.00 1,093,370.00 5,393,894.00 5.5%

Unemployment Insurance 3501-3502 56,082.00 19,847.00 75,929.00 13,768.00 3,098.00 16,866.00 -77.8%

Workers' Compensation 3601-3602 912,552.00 229,005.00 1,141,557.00 1,322,793.00 297,175.00 1,619,968.00 41.9%

OPEB, Allocated 3701-3702 238,718.00 55,872.00 294,590.00 232,038.00 52,125.00 284,163.00 -3.5%

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

Other Employee Benefits 3901-3902 113,368.00 18,668.00 132,036.00 105,465.00 23,785.00 129,250.00 -2.1%

TOTAL, EMPLOYEE BENEFITS 10,869,694.00 4,911,249.00 15,780,943.00 11,739,060.00 4,902,299.00 16,641,359.00 5.5%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 886,642.00 234,048.00 1,120,690.00 2,735.00 230,256.00 232,991.00 -79.2%

Books and Other Reference Materials 4200 1,900.00 25,018.00 26,918.00 400.00 1,500.00 1,900.00 -92.9%

Materials and Supplies 4300 1,094,133.00 797,316.00 1,891,449.00 1,182,206.00 1,859,665.00 3,041,871.00 60.8%

2626




33 66985 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

Noncapitalized Equipment 4400 179,351.00 89,391.00 268,742.00 187,114.00 22,239.00 209,353.00 -22.1%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 2,162,026.00 1,145,773.00 3,307,799.00 1,372,455.00 2,113,660.00 3,486,115.00 5.4%

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services 5100 0.00 1,415,695.00 1,415,695.00 0.00 1,306,584.00 1,306,584.00 -7.7%

Travel and Conferences 5200 123,705.00 247,062.00 370,767.00 117,000.00 147,383.00 264,383.00 -28.7%

Dues and Memberships 5300 65,404.00 438.00 65,842.00 65,248.00 0.00 65,248.00 -0.9%

Insurance 5400 - 5450 467,292.00 0.00 467,292.00 467,292.00 0.00 467,292.00 0.0%

Operations and Housekeeping Services 5500 1,421,816.00 304,500.00 1,726,316.00 1,420,816.00 381,178.00 1,801,994.00 4.4%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 570,804.00 251,661.00 822,465.00 544,360.00 255,085.00 799,445.00 -2.8%

Transfers of Direct Costs 5710 (145,222.00) 145,222.00 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 2,683,470.00 691,390.00 3,374,860.00 2,170,991.00 606,127.00 2,777,118.00 -17.7%

Communications 5900 982,430.00 0.00 982,430.00 982,284.00 0.00 982,284.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 6,169,699.00 3,055,968.00 9,225,667.00 5,767,991.00 2,696,357.00 8,464,348.00 -8.3%

2727




33 66985 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

CAPITAL OUTLAY

Land 6100 0.00 549,237.00 549,237.00 0.00 0.00 0.00 -100.0%

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 2,950.00 2,950.00 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 436,699.00 175,051.00 611,750.00 34,692.00 53,430.00 88,122.00 -85.6%

Equipment Replacement 6500 85,620.00 0.00 85,620.00 85,620.00 0.00 85,620.00 0.0%

TOTAL, CAPITAL OUTLAY 522,319.00 727,238.00 1,249,557.00 120,312.00 53,430.00 173,742.00 -86.1%

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 18,000.00 18,000.00 0.00 18,000.00 18,000.00 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%

2828




33 66985 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

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

Debt Service Debt Service - Interest 7438 448,466.00 1,005.00 449,471.00 448,466.00 0.00 448,466.00 -0.2%

Other Debt Service - Principal 7439 332,569.00 30,542.00 363,111.00 333,000.00 30,000.00 363,000.00 0.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 781,035.00 49,547.00 830,582.00 781,466.00 48,000.00 829,466.00 -0.1%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs 7310 (1,014,753.00) 1,014,753.00 0.00 (768,850.00) 768,850.00 0.00 0.0%

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

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (1,014,753.00) 1,014,753.00 0.00 (768,850.00) 768,850.00 0.00 0.0%

TOTAL, EXPENDITURES 46,449,828.00 17,066,141.00 63,515,969.00 46,465,241.00 16,749,961.00 63,215,202.00 -0.5%

2929




33 66985 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

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

From: Bond Interest and Redemption Fund 8914 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

INTERFUND TRANSFERS OUT

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

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

To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

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

OTHER SOURCES/USES

SOURCES

State Apportionments Emergency Apportionments 8931 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Proceeds

Proceeds from Disposal of Capital Assets 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%

3030




33 66985 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

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

USES

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

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

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

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 (6,052,680.00) 6,052,680.00 0.00 (6,469,585.00) 6,469,585.00 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 (6,052,680.00) 6,052,680.00 0.00 (6,469,585.00) 6,469,585.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (6,052,680.00) 6,052,680.00 0.00 (6,469,585.00) 6,469,585.00 0.00 0.0%

3131



Unrestricted and RestrictedExpenditures by Function

33 66985 0000000Form 01



Description Function CodesObjectCodes

Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

A. REVENUES

1) LCFF Sources 8010-8099 49,964,125.00 0.00 49,964,125.00 46,106,423.00 0.00 46,106,423.00 -7.7%

2) Federal Revenue 8100-8299 479,326.00 3,783,949.00 4,263,275.00 479,180.00 5,532,521.00 6,011,701.00 41.0%

3) Other State Revenue 8300-8599 1,104,287.00 3,962,860.00 5,067,147.00 841,095.00 3,380,717.00 4,221,812.00 -16.7%

4) Other Local Revenue 8600-8799 894,738.00 2,946,778.00 3,841,516.00 141,686.00 2,933,351.00 3,075,037.00 -20.0%

5) TOTAL, REVENUES 52,442,476.00 10,693,587.00 63,136,063.00 47,568,384.00 11,846,589.00 59,414,973.00 -5.9%

B. EXPENDITURES (Objects 1000-7999)

1) Instruction 1000-1999 25,952,599.00 9,959,529.00 35,912,128.00 24,965,916.00 10,949,745.00 35,915,661.00 0.0%

2) Instruction - Related Services 2000-2999 4,237,058.00 933,533.00 5,170,591.00 4,428,962.00 781,857.00 5,210,819.00 0.8%

3) Pupil Services 3000-3999 4,820,396.00 1,759,184.00 6,579,580.00 5,379,999.00 1,422,914.00 6,802,913.00 3.4%

4) Ancillary Services 4000-4999 369,873.00 325.00 370,198.00 243,634.00 0.00 243,634.00 -34.2%

5) Community Services 5000-5999 0.00 665,385.00 665,385.00 0.00 663,332.00 663,332.00 -0.3%

6) Enterprise 6000-6999 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

7) General Administration 7000-7999 4,328,612.00 1,035,124.00 5,363,736.00 4,762,233.00 768,850.00 5,531,083.00 3.1%

8) Plant Services 8000-8999 5,960,255.00 2,663,514.00 8,623,769.00 5,903,031.00 2,115,263.00 8,018,294.00 -7.0%

9) Other Outgo 9000-9999Except

7600-7699 781,035.00 49,547.00 830,582.00 781,466.00 48,000.00 829,466.00 -0.1%

10) TOTAL, EXPENDITURES 46,449,828.00 17,066,141.00 63,515,969.00 46,465,241.00 16,749,961.00 63,215,202.00 -0.5%

C. EXCESS (DEFICIENCY) OF REVENUESOVER EXPENDITURES BEFORE OTHERFINANCING SOURCES AND USES (A5 - B10) 5,992,648.00 (6,372,554.00) (379,906.00) 1,103,143.00 (4,903,372.00) (3,800,229.00) 900.3%


1) Interfund Transfersa) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

2) Other Sources/Usesa) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

3) Contributions 8980-8999 (6,052,680.00) 6,052,680.00 0.00 (6,469,585.00) 6,469,585.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (6,052,680.00) 6,052,680.00 0.00 (6,469,585.00) 6,469,585.00 0.00 0.0%

3232



Unrestricted and RestrictedExpenditures by Function

33 66985 0000000Form 01



Description Function CodesObjectCodes

Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

E. NET INCREASE (DECREASE) IN FUNDBALANCE (C + D4) (60,032.00) (319,874.00) (379,906.00) (5,366,442.00) 1,566,213.00 (3,800,229.00) 900.3%


1) Beginning Fund Balancea) As of July 1 - Unaudited 9791 6,642,648.00 1,645,945.00 8,288,593.00 6,582,616.00 1,326,071.00 7,908,687.00 -4.6%

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) 6,642,648.00 1,645,945.00 8,288,593.00 6,582,616.00 1,326,071.00 7,908,687.00 -4.6%

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

e) Adjusted Beginning Balance (F1c + F1d) 6,642,648.00 1,645,945.00 8,288,593.00 6,582,616.00 1,326,071.00 7,908,687.00 -4.6%

2) Ending Balance, June 30 (E + F1e) 6,582,616.00 1,326,071.00 7,908,687.00 1,216,174.00 2,892,284.00 4,108,458.00 -48.1%

Components of Ending Fund Balance a) Nonspendable

Revolving Cash 9711 10,000.00 0.00 10,000.00 10,000.00 0.00 10,000.00 0.0%

Stores 9712 8,100.00 0.00 8,100.00 8,100.00 0.00 8,100.00 0.0%

Prepaid Items 9713 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

b) Restricted 9740 0.00 1,326,072.00 1,326,072.00 0.00 2,892,287.00 2,892,287.00 118.1%

c) CommittedStabilization Arrangements 9750 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Other Commitments (by Resource/Object) 9760 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

d) Assigned

Other Assignments (by Resource/Object) 9780 952,739.54 0.00 952,739.54 0.00 0.00 0.00 -100.0%

Additional Board Reserve 1.5% 0000 9780 952,739.54 952,739.54

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties 9789 1,905,479.07 0.00 1,905,479.07 1,198,074.00 0.00 1,198,074.00 -37.1%

Unassigned/Unappropriated Amount 9790 3,706,297.39 (1.00) 3,706,296.39 0.00 (3.00) (3.00) -100.0%

3333



Exhibit: Restricted Balance Detail33 66985 0000000

Form 01


2019-20 2020-21Resource Description Estimated Actuals Budget

3182 ESSA: School Improvement Funding for LEAs 1.00 1.00

3210 0.00 1,750,106.00

5640 Medi-Cal Billing Option 162,405.00 162,405.00

6512 Special Ed: Mental Health Services 14,837.00 0.00

7085 Learning Communities for School Success Program 100,476.00 0.00

7311 Classified School Employee Professional Development Block Grant 39,580.00 39,580.00

7415 Classified School Employee Summer Assistance Program 71,500.00 71,500.00

7510 Low-Performing Students Block Grant 219,782.00 219,782.00

8150 Ongoing & Major Maintenance Account (RMA: Education Code Section 17070.75)68,578.00 0.00

9010 Other Restricted Local 648,913.00 648,913.00

Total, Restricted Balance 1,326,072.00 2,892,287.00

3434


July 1 BudgetAdult Education Fund

Expenditures by Object33 66985 0000000

Form 11

California Dept of EducationSACS Financial Reporting Software - 2020.1.0File: fund-b (Rev 03/10/2020) Printed: 6/23/2020 5:06 PM

Description Resource Codes Object Codes2019-20

Estimated Actuals2020-21Budget

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 576.00 0.00 -100.0%

4) Other Local Revenue 8600-8799 129,680.00 129,214.00 -0.4%

5) TOTAL, REVENUES 130,256.00 129,214.00 -0.8%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 16,854.00 47,140.00 179.7%

2) Classified Salaries 2000-2999 41,522.00 42,149.00 1.5%

3) Employee Benefits 3000-3999 27,496.00 39,925.00 45.2%

4) Books and Supplies 4000-4999 5,579.00 0.00 -100.0%

5) Services and Other Operating Expenditures 5000-5999 38,804.00 0.00 -100.0%

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 0.00 0.0%

9) TOTAL, EXPENDITURES 130,255.00 129,214.00 -0.8%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 1.00 0.00 -100.0%


1) Interfund Transfersa) Transfers In 8900-8929 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%

2) Other Sources/Usesa) 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%

3535




Form 11




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 1.00 0.00 -100.0%


1) Beginning Fund Balancea) As of July 1 - Unaudited 9791 67.00 68.00 1.5%

b) Audit Adjustments 9793 0.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 67.00 68.00 1.5%

d) Other Restatements 9795 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 67.00 68.00 1.5%

2) Ending Balance, June 30 (E + F1e) 68.00 68.00 0.0%Components of Ending Fund Balancea) Nonspendable

Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Items 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 68.00 68.00 0.0%

c) CommittedStabilization Arrangements 9750 0.00 0.00 0.0%

Other Commitments 9760 0.00 0.00 0.0%

d) AssignedOther Assignments 9780 0.00 0.00 0.0%

e) Unassigned/UnappropriatedReserve for Economic Uncertainties 9789 0.00 0.00 0.0%

Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%

3636




Form 11




PercentDifference

G. ASSETS1) Cash

a) in County Treasury 9110 67.00

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

b) in Banks 9120 0.00

c) in Revolving Cash Account 9130 0.00

d) with Fiscal Agent/Trustee 9135 0.00

e) Collections Awaiting Deposit 9140 0.00

2) Investments 9150 0.00

3) Accounts Receivable 9200 0.00

4) Due from Grantor Government 9290 0.00

5) Due from Other Funds 9310 0.00

6) Stores 9320 0.00

7) Prepaid Expenditures 9330 0.00

8) Other Current Assets 9340 0.00

9) TOTAL, ASSETS 67.00


1) Deferred Outflows of Resources 9490 0.00

2) TOTAL, DEFERRED OUTFLOWS 0.00

I. LIABILITIES

1) Accounts Payable 9500 0.00

2) Due to Grantor Governments 9590 0.00

3) Due to Other Funds 9610 0.00

4) Current Loans 9640

5) Unearned Revenue 9650 0.00

6) TOTAL, LIABILITIES 0.00


1) Deferred Inflows of Resources 9690 0.00

2) TOTAL, DEFERRED INFLOWS 0.00

K. FUND EQUITY

Ending Fund Balance, June 30(G9 + H2) - (I6 + J2) 67.00

3737




Form 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%

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

Career and Technical Education 3500-3599 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%

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

Adult Education Program 6391 8590 0.00 0.00 0.0%

All Other State Revenue All Other 8590 576.00 0.00 -100.0%

TOTAL, OTHER STATE REVENUE 576.00 0.00 -100.0%

3838




Form 11




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue

Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.0%

Leases and Rentals 8650 0.00 0.00 0.0%

Interest 8660 0.00 0.00 0.0%

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

Fees and Contracts Adult Education Fees 8671 0.00 0.00 0.0%

Interagency Services 8677 129,680.00 129,214.00 -0.4%

Other Local Revenue

All Other Local Revenue 8699 0.00 0.00 0.0%

Tuition 8710 0.00 0.00 0.0%

TOTAL, OTHER LOCAL REVENUE 129,680.00 129,214.00 -0.4%

TOTAL, REVENUES 130,256.00 129,214.00 -0.8%

3939




Form 11




PercentDifference


Certificated Teachers' Salaries 1100 16,854.00 47,140.00 179.7%

Certificated Pupil Support Salaries 1200 0.00 0.00 0.0%

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 16,854.00 47,140.00 179.7%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 15,096.00 15,851.00 5.0%

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 26,426.00 26,298.00 -0.5%

Other Classified Salaries 2900 0.00 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 41,522.00 42,149.00 1.5%

EMPLOYEE BENEFITS

STRS 3101-3102 1,758.00 8,674.00 393.4%

PERS 3201-3202 8,888.00 8,724.00 -1.8%

OASDI/Medicare/Alternative 3301-3302 3,448.00 3,937.00 14.2%

Health and Welfare Benefits 3401-3402 10,239.00 13,110.00 28.0%

Unemployment Insurance 3501-3502 253.00 46.00 -81.8%

Workers' Compensation 3601-3602 1,742.00 4,304.00 147.1%

OPEB, Allocated 3701-3702 418.00 755.00 80.6%

OPEB, Active Employees 3751-3752 0.00 0.00 0.0%

Other Employee Benefits 3901-3902 750.00 375.00 -50.0%

TOTAL, EMPLOYEE BENEFITS 27,496.00 39,925.00 45.2%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.0%

Books and Other Reference Materials 4200 0.00 0.00 0.0%

Materials and Supplies 4300 5,579.00 0.00 -100.0%

Noncapitalized Equipment 4400 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 5,579.00 0.00 -100.0%

4040




Form 11




PercentDifference


Subagreements for Services 5100 0.00 0.00 0.0%

Travel and Conferences 5200 7,804.00 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 4,000.00 0.00 -100.0%

Transfers of Direct Costs 5710 0.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.0%

Professional/Consulting Services and Operating Expenditures 5800 27,000.00 0.00 -100.0%

Communications 5900 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 38,804.00 0.00 -100.0%

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%

Other Transfers Out

Transfers of Pass-Through Revenues To Districts or Charter Schools 7211 0.00 0.00 0.0%

To County Offices 7212 0.00 0.00 0.0%

To JPAs 7213 0.00 0.00 0.0%

Debt Service

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%

4141




Form 11




PercentDifference


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 130,255.00 129,214.00 -0.8%

4242




Form 11




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 0.00 0.00 0.0%

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


To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.0%

Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.0%

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

OTHER SOURCES/USES

SOURCES

Other Sources

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

Long-Term Debt Proceeds

Proceeds from Certificates of Participation 8971 0.00 0.00 0.0%

Proceeds from Capital Leases 8972 0.00 0.00 0.0%

All Other Financing Sources 8979 0.00 0.00 0.0%

(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES

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

All Other Financing Uses 7699 0.00 0.00 0.0%

(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 0.00 0.00 0.0%

Contributions from Restricted Revenues 8990 0.00 0.00 0.0%

(e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 0.00 0.0%

4343


July 1 BudgetChild Development FundExpenditures by Object

33 66985 0000000Form 12




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 492,641.00 489,714.00 -0.6%

4) Other Local Revenue 8600-8799 18,500.00 0.00 -100.0%

5) TOTAL, REVENUES 511,141.00 489,714.00 -4.2%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 56,737.00 60,346.00 6.4%

2) Classified Salaries 2000-2999 247,169.00 251,417.00 1.7%

3) Employee Benefits 3000-3999 197,735.00 177,951.00 -10.0%

4) Books and Supplies 4000-4999 9,500.00 0.00 -100.0%

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%




C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 0.0%



b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


4444



33 66985 0000000Form 12




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 0.00 0.00 0.0%


1) Beginning Fund Balancea) As of July 1 - Unaudited 9791 40,341.00 40,341.00 0.0%


c) As of July 1 - Audited (F1a + F1b) 40,341.00 40,341.00 0.0%


e) Adjusted Beginning Balance (F1c + F1d) 40,341.00 40,341.00 0.0%

2) Ending Balance, June 30 (E + F1e) 40,341.00 40,341.00 0.0%Components of Ending Fund Balancea) Nonspendable

Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Items 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 40,341.00 40,341.00 0.0%






4545



33 66985 0000000Form 12




PercentDifference

G. ASSETS1) Cash

a) in County Treasury 9110 40,341.00


b) in Banks 9120 0.00








6) Stores 9320 0.00



9) TOTAL, ASSETS 40,341.00




I. LIABILITIES










K. FUND EQUITY

Ending Fund Balance, June 30(G9 + H2) - (I6 + J2) 40,341.00

4646



33 66985 0000000Form 12




PercentDifference

FEDERAL REVENUE

Child Nutrition Programs 8220 0.00 0.00 0.0%

Interagency Contracts Between LEAs 8285 0.00 0.00 0.0%

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

All Other Federal Revenue All Other 8290 0.00 0.00 0.0%


OTHER STATE REVENUE

Child Nutrition Programs 8520 0.00 0.00 0.0%

Child Development Apportionments 8530 0.00 0.00 0.0%


State Preschool 6105 8590 488,032.00 489,714.00 0.3%

All Other State Revenue All Other 8590 4,609.00 0.00 -100.0%

TOTAL, OTHER STATE REVENUE 492,641.00 489,714.00 -0.6%

OTHER LOCAL REVENUE

Other Local Revenue


Food Service Sales 8634 0.00 0.00 0.0%

Interest 8660 0.00 0.00 0.0%


Fees and Contracts

Child Development Parent Fees 8673 9,000.00 0.00 -100.0%

Interagency Services 8677 0.00 0.00 0.0%

All Other Fees and Contracts 8689 0.00 0.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 9,500.00 0.00 -100.0%

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

TOTAL, OTHER LOCAL REVENUE 18,500.00 0.00 -100.0%

TOTAL, REVENUES 511,141.00 489,714.00 -4.2%

4747



33 66985 0000000Form 12




PercentDifference


Certificated Teachers' Salaries 1100 0.00 0.00 0.0%


Certificated Supervisors' and Administrators' Salaries 1300 56,737.00 60,346.00 6.4%


TOTAL, CERTIFICATED SALARIES 56,737.00 60,346.00 6.4%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 200,450.00 203,131.00 1.3%



Clerical, Technical and Office Salaries 2400 25,944.00 26,991.00 4.0%

Other Classified Salaries 2900 20,775.00 21,295.00 2.5%

TOTAL, CLASSIFIED SALARIES 247,169.00 251,417.00 1.7%

EMPLOYEE BENEFITS

STRS 3101-3102 14,084.00 11,104.00 -21.2%

PERS 3201-3202 51,245.00 52,043.00 1.6%

OASDI/Medicare/Alternative 3301-3302 19,732.00 20,337.00 3.1%

Health and Welfare Benefits 3401-3402 98,171.00 73,550.00 -25.1%

Unemployment Insurance 3501-3502 1,520.00 158.00 -89.6%


OPEB, Allocated 3701-3702 2,559.00 2,650.00 3.6%


Other Employee Benefits 3901-3902 0.00 3,000.00 New

TOTAL, EMPLOYEE BENEFITS 197,735.00 177,951.00 -10.0%

BOOKS AND SUPPLIES



Materials and Supplies 4300 9,500.00 0.00 -100.0%


Food 4700 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 9,500.00 0.00 -100.0%

4848



33 66985 0000000Form 12




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 0.00 0.00 0.0%



Professional/Consulting Services and Operating Expenditures 5800 0.00 0.00 0.0%


TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 0.00 0.0%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%



Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 0.00 0.00 0.0%


Other Transfers Out

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

Debt Service








4949



33 66985 0000000Form 12




PercentDifference

INTERFUND TRANSFERS


From: General Fund 8911 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





5050


July 1 BudgetCafeteria Special Revenue Fund


Form 13




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 2,771,892.00 2,771,892.00 0.0%

3) Other State Revenue 8300-8599 183,500.00 183,500.00 0.0%


5) TOTAL, REVENUES 3,431,524.00 3,363,562.00 -2.0%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 0.00 0.0%

2) Classified Salaries 2000-2999 1,288,726.00 1,255,011.00 -2.6%

3) Employee Benefits 3000-3999 601,568.00 647,638.00 7.7%

4) Books and Supplies 4000-4999 1,941,101.00 1,472,913.00 -24.1%


6) Capital Outlay 6000-6999 3,200.00 0.00 -100.0%



9) TOTAL, EXPENDITURES 3,865,855.00 3,375,562.00 -12.7%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (434,331.00) (12,000.00) -97.2%



b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


5151




Form 13




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (434,331.00) (12,000.00) -97.2%


1) Beginning Fund Balancea) As of July 1 - Unaudited 9791 459,136.00 24,805.00 -94.6%


c) As of July 1 - Audited (F1a + F1b) 459,136.00 24,805.00 -94.6%


e) Adjusted Beginning Balance (F1c + F1d) 459,136.00 24,805.00 -94.6%

2) Ending Balance, June 30 (E + F1e) 24,805.00 12,805.00 -48.4%Components of Ending Fund Balancea) Nonspendable

Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 12,000.00 0.00 -100.0%

Prepaid Items 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 10,908.00 10,908.00 0.0%



d) AssignedOther Assignments 9780 1,897.00 1,897.00 0.0%



5252




Form 13




PercentDifference

G. ASSETS1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY


5353




Form 13




PercentDifference

FEDERAL REVENUE

Child Nutrition Programs 8220 2,771,892.00 2,771,892.00 0.0%

Donated Food Commodities 8221 0.00 0.00 0.0%

All Other Federal Revenue 8290 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 2,771,892.00 2,771,892.00 0.0%

OTHER STATE REVENUE

Child Nutrition Programs 8520 183,500.00 183,500.00 0.0%

All Other State Revenue 8590 0.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 183,500.00 183,500.00 0.0%

OTHER LOCAL REVENUE

Other Local Revenue


Food Service Sales 8634 80,000.00 80,000.00 0.0%


Interest 8660 6,580.00 6,580.00 0.0%


Fees and Contracts

Interagency Services 8677 0.00 0.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 389,552.00 321,590.00 -17.4%


TOTAL, REVENUES 3,431,524.00 3,363,562.00 -2.0%

5454




Form 13




PercentDifference




TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.0%

CLASSIFIED SALARIES

Classified Support Salaries 2200 1,065,051.00 1,036,287.00 -2.7%

Classified Supervisors' and Administrators' Salaries 2300 107,871.00 104,422.00 -3.2%

Clerical, Technical and Office Salaries 2400 114,304.00 114,302.00 0.0%

Other Classified Salaries 2900 1,500.00 0.00 -100.0%

TOTAL, CLASSIFIED SALARIES 1,288,726.00 1,255,011.00 -2.6%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 222,423.00 235,101.00 5.7%

OASDI/Medicare/Alternative 3301-3302 99,325.00 97,376.00 -2.0%

Health and Welfare Benefits 3401-3402 205,188.00 224,833.00 9.6%

Unemployment Insurance 3501-3502 1,116.00 636.00 -43.0%


OPEB, Allocated 3701-3702 10,890.00 10,718.00 -1.6%


Other Employee Benefits 3901-3902 19,495.00 17,875.00 -8.3%

TOTAL, EMPLOYEE BENEFITS 601,568.00 647,638.00 7.7%

BOOKS AND SUPPLIES


Materials and Supplies 4300 111,726.00 1,060,964.00 849.6%

Noncapitalized Equipment 4400 31,531.00 0.00 -100.0%

Food 4700 1,797,844.00 411,949.00 -77.1%

TOTAL, BOOKS AND SUPPLIES 1,941,101.00 1,472,913.00 -24.1%

5555




Form 13




PercentDifference



Travel and Conferences 5200 3,050.00 0.00 -100.0%

Dues and Memberships 5300 1,200.00 0.00 -100.0%

Insurance 5400-5450 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 5,000.00 0.00 -100.0%






CAPITAL OUTLAY


Equipment 6400 3,200.00 0.00 -100.0%


TOTAL, CAPITAL OUTLAY 3,200.00 0.00 -100.0%


Debt Service







TOTAL, EXPENDITURES 3,865,855.00 3,375,562.00 -12.7%

5656




Form 13




PercentDifference

INTERFUND TRANSFERS


From: General Fund 8916 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





5757


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%

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

4) Other Local Revenue 8600-8799 2,000.00 2,000.00 0.0%

5) TOTAL, REVENUES 2,000.00 2,000.00 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%


6) Capital Outlay 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENDITURES 0.00 0.00 0.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 2,000.00 2,000.00 0.0%



b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


5858




Form 17




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 2,000.00 2,000.00 0.0%


1) Beginning Fund Balancea) As of July 1 - Unaudited 9791 0.00 2,000.00 New


c) As of July 1 - Audited (F1a + F1b) 0.00 2,000.00 New


e) Adjusted Beginning Balance (F1c + F1d) 0.00 2,000.00 New


Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Items 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%






5959




Form 17




PercentDifference

G. ASSETS1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY


6060




Form 17




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue


Interest 8660 2,000.00 2,000.00 0.0%


TOTAL, OTHER LOCAL REVENUE 2,000.00 2,000.00 0.0%

TOTAL, REVENUES 2,000.00 2,000.00 0.0%

6161




Form 17




PercentDifference

INTERFUND TRANSFERS


From: General Fund/CSSF 8912 0.00 0.00 0.0%




To: General Fund/CSSF 7612 0.00 0.00 0.0%




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




6262


July 1 BudgetSpecial Reserve Fund for Postemployment Benefits


Form 20




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 8,000.00 0.00 -100.0%

B. EXPENDITURES






6) Capital Outlay 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENDITURES 0.00 0.00 0.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 8,000.00 0.00 -100.0%



b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


6363




Form 20




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 8,000.00 0.00 -100.0%


1) Beginning Fund Balancea) As of July 1 - Unaudited 9791 522,932.00 530,932.00 1.5%


c) As of July 1 - Audited (F1a + F1b) 522,932.00 530,932.00 1.5%


e) Adjusted Beginning Balance (F1c + F1d) 522,932.00 530,932.00 1.5%


Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Items 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%






6464




Form 20




PercentDifference

G. ASSETS1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY


6565




Form 20




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue

Interest 8660 8,000.00 0.00 -100.0%



TOTAL, REVENUES 8,000.00 0.00 -100.0%

6666




Form 20




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




6767


July 1 BudgetBuilding Fund


Form 21

California Dept of EducationSACS Financial Reporting Software - 2020.1.0File: fund-d (Rev 02/07/2019) Printed: 6/23/2020 5:09 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 158,000.00 0.00 -100.0%

B. EXPENDITURES






6) Capital Outlay 6000-6999 8,604,479.00 10,005,828.00 16.3%



9) TOTAL, EXPENDITURES 8,667,067.00 10,005,828.00 15.4%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (8,509,067.00) (10,005,828.00) 17.6%



b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 1.00 0.00 -100.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 1.00 0.00 -100.0%

6868




Form 21




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (8,509,066.00) (10,005,828.00) 17.6%


1) Beginning Fund Balancea) As of July 1 - Unaudited 9791 18,514,897.00 10,005,831.00 -46.0%


c) As of July 1 - Audited (F1a + F1b) 18,514,897.00 10,005,831.00 -46.0%


e) Adjusted Beginning Balance (F1c + F1d) 18,514,897.00 10,005,831.00 -46.0%

2) Ending Balance, June 30 (E + F1e) 10,005,831.00 3.00 -100.0%Components of Ending Fund Balance a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Items 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 10,005,830.00 2.00 -100.0%






6969




Form 21




PercentDifference

G. ASSETS1) Cash

a) in County Treasury 9110 10,005,828.00


b) in Banks 9120 0.00








6) Stores 9320 0.00



9) TOTAL, ASSETS 10,005,828.00




I. LIABILITIES




4) Current Loans 9640 0.00






K. FUND EQUITY

Ending Fund Balance, June 30(G9 + H2) - (I6 + J2) 10,005,828.00

7070




Form 21




PercentDifference

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.0%



OTHER STATE REVENUE


Homeowners' Exemptions 8575 0.00 0.00 0.0%

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


TOTAL, OTHER STATE REVENUE 0.00 0.00 0.0%

OTHER LOCAL REVENUE


Other Restricted Levies Secured Roll 8615 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.0%

Prior Years' Taxes 8617 0.00 0.00 0.0%

Supplemental Taxes 8618 0.00 0.00 0.0%

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

Other 8622 0.00 0.00 0.0%

Community Redevelopment Funds Not Subject to LCFF Deduction 8625 0.00 0.00 0.0%

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



Interest 8660 158,000.00 0.00 -100.0%


Other Local Revenue




TOTAL, REVENUES 158,000.00 0.00 -100.0%

7171




Form 21




PercentDifference

CLASSIFIED SALARIES



Clerical, Technical and Office Salaries 2400 0.00 0.00 0.0%


TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%

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

Health and Welfare Benefits 3401-3402 0.00 0.00 0.0%

Unemployment Insurance 3501-3502 0.00 0.00 0.0%

Workers' Compensation 3601-3602 0.00 0.00 0.0%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%


Other Employee Benefits 3901-3902 0.00 0.00 0.0%

TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.0%

BOOKS AND SUPPLIES


Materials and Supplies 4300 0.00 0.00 0.0%


TOTAL, BOOKS AND SUPPLIES 0.00 0.00 0.0%




Insurance 5400-5450 45,000.00 0.00 -100.0%





7272




Form 21




PercentDifference




CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%

Land Improvements 6170 1,666,141.00 0.00 -100.0%

Buildings and Improvements of Buildings 6200 6,938,338.00 10,005,828.00 44.2%

Books and Media for New School Libraries

or Major Expansion of School Libraries 6300 0.00 0.00 0.0%

Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 8,604,479.00 10,005,828.00 16.3%


Other Transfers Out


Debt Service

Repayment of State School Building Fund Aid - Proceeds from Bonds 7435 0.00 0.00 0.0%




TOTAL, EXPENDITURES 8,667,067.00 10,005,828.00 15.4%

7373




Form 21




PercentDifference

INTERFUND TRANSFERS








7474




Form 21




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds Proceeds from Sale of Bonds 8951 0.00 0.00 0.0%

Proceeds from Disposal of Capital Assets 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

Contributions from Unrestricted Revenues 8980 1.00 0.00 -100.0%


(e) TOTAL, CONTRIBUTIONS 1.00 0.00 -100.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 1.00 0.00 -100.0%

7575


July 1 BudgetCapital Facilities FundExpenditures by Object

33 66985 0000000Form 25




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 101,000.00 102,000.00 1.0%

5) TOTAL, REVENUES 101,000.00 102,000.00 1.0%

B. EXPENDITURES





5) Services and Other Operating Expenditures 5000-5999 17,178.00 50,000.00 191.1%

6) Capital Outlay 6000-6999 164,450.00 52,000.00 -68.4%




C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (80,628.00) 0.00 -100.0%



b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


7676



33 66985 0000000Form 25




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (80,628.00) 0.00 -100.0%


1) Beginning Fund Balancea) As of July 1 - Unaudited 9791 127,718.00 47,090.00 -63.1%




e) Adjusted Beginning Balance (F1c + F1d) 127,718.00 47,090.00 -63.1%

2) Ending Balance, June 30 (E + F1e) 47,090.00 47,090.00 0.0%Components of Ending Fund Balance a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Items 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%






7777



33 66985 0000000Form 25




PercentDifference

G. ASSETS1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY


7878



33 66985 0000000Form 25




PercentDifference

OTHER STATE REVENUE


Homeowners' Exemptions 8575 0.00 0.00 0.0%

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



OTHER LOCAL REVENUE


Other Restricted Levies Secured Roll 8615 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.0%

Prior Years' Taxes 8617 0.00 0.00 0.0%

Supplemental Taxes 8618 0.00 0.00 0.0%

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

Other 8622 0.00 0.00 0.0%


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


Interest 8660 1,000.00 2,000.00 100.0%


Fees and Contracts

Mitigation/Developer Fees 8681 0.00 0.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 100,000.00 100,000.00 0.0%


TOTAL, OTHER LOCAL REVENUE 101,000.00 102,000.00 1.0%

TOTAL, REVENUES 101,000.00 102,000.00 1.0%

7979



33 66985 0000000Form 25




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






8080



33 66985 0000000Form 25




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%





Professional/Consulting Services and Operating Expenditures 5800 17,178.00 50,000.00 191.1%


TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 17,178.00 50,000.00 191.1%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%


Buildings and Improvements of Buildings 6200 164,450.00 52,000.00 -68.4%



Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 164,450.00 52,000.00 -68.4%


Other Transfers Out


Debt Service





8181



33 66985 0000000Form 25




PercentDifference

INTERFUND TRANSFERS








OTHER SOURCES/USES

SOURCES

Proceeds


Other Sources







(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





8282


July 1 BudgetCounty School Facilities Fund


Form 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%

3) Other State Revenue 8300-8599 3,000,000.00 0.00 -100.0%

4) Other Local Revenue 8600-8799 0.00 0.00 0.0%

5) TOTAL, REVENUES 3,000,000.00 0.00 -100.0%

B. EXPENDITURES






6) Capital Outlay 6000-6999 6,001,885.00 0.00 -100.0%



9) TOTAL, EXPENDITURES 6,001,885.00 0.00 -100.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (3,001,885.00) 0.00 -100.0%



b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


8383




Form 35




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (3,001,885.00) 0.00 -100.0%


1) Beginning Fund Balancea) As of July 1 - Unaudited 9791 3,001,885.00 0.00 -100.0%


c) As of July 1 - Audited (F1a + F1b) 3,001,885.00 0.00 -100.0%


e) Adjusted Beginning Balance (F1c + F1d) 3,001,885.00 0.00 -100.0%

2) Ending Balance, June 30 (E + F1e) 0.00 0.00 0.0%Components of Ending Fund Balance a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Items 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%






8484




Form 35




PercentDifference

G. ASSETS1) Cash

a) in County Treasury 9110 0.00


b) in Banks 9120 0.00








6) Stores 9320 0.00



9) TOTAL, ASSETS 0.00




I. LIABILITIES










K. FUND EQUITY

Ending Fund Balance, June 30(G9 + H2) - (I6 + J2) 0.00

8585




Form 35




PercentDifference

FEDERAL REVENUE



OTHER STATE REVENUE

School Facilities Apportionments 8545 3,000,000.00 0.00 -100.0%



TOTAL, OTHER STATE REVENUE 3,000,000.00 0.00 -100.0%

OTHER LOCAL REVENUE



Interest 8660 0.00 0.00 0.0%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 0.00 0.00 0.0%

TOTAL, REVENUES 3,000,000.00 0.00 -100.0%

8686




Form 35




PercentDifference

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.0%




BOOKS AND SUPPLIES





8787




Form 35




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%





Professional/Consulting Services and Operating Expenditures 5800 0.00 0.00 0.0%


TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 0.00 0.0%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%


Buildings and Improvements of Buildings 6200 6,001,885.00 0.00 -100.0%



Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 6,001,885.00 0.00 -100.0%


Other Transfers Out



To JPAs 7213 0.00 0.00 0.0%


Debt Service




TOTAL, EXPENDITURES 6,001,885.00 0.00 -100.0%

8888




Form 35




PercentDifference

INTERFUND TRANSFERS


To: State School Building Fund/ County School Facilities Fund From: All Other Funds 8913 0.00 0.00 0.0%







8989




Form 35




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds


Other Sources







(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





9090


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 60,000.00 30,000.00 -50.0%

B. EXPENDITURES





5) Services and Other Operating Expenditures 5000-5999 1,003,790.00 3,132,775.00 212.1%

6) Capital Outlay 6000-6999 910,679.00 0.00 -100.0%



9) TOTAL, EXPENDITURES 1,914,469.00 3,132,775.00 63.6%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (1,854,469.00) (3,102,775.00) 67.3%



b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


9191




Form 40




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (1,854,469.00) (3,102,775.00) 67.3%


1) Beginning Fund Balancea) As of July 1 - Unaudited 9791 5,444,301.00 3,589,832.00 -34.1%


c) As of July 1 - Audited (F1a + F1b) 5,444,301.00 3,589,832.00 -34.1%


e) Adjusted Beginning Balance (F1c + F1d) 5,444,301.00 3,589,832.00 -34.1%

2) Ending Balance, June 30 (E + F1e) 3,589,832.00 487,057.00 -86.4%Components of Ending Fund Balance a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Items 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 457,057.00 487,057.00 6.6%



d) AssignedOther Assignments 9780 3,132,775.00 0.00 -100.0%



9292




Form 40




PercentDifference

G. ASSETS1) Cash

a) in County Treasury 9110 3,589,832.00


b) in Banks 9120 0.00








6) Stores 9320 0.00



9) TOTAL, ASSETS 3,589,832.00




I. LIABILITIES










K. FUND EQUITY

Ending Fund Balance, June 30(G9 + H2) - (I6 + J2) 3,589,832.00

9393




Form 40




PercentDifference

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.0%



OTHER STATE REVENUE


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




Interest 8660 60,000.00 30,000.00 -50.0%


Other Local Revenue




TOTAL, REVENUES 60,000.00 30,000.00 -50.0%

9494




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





9595




Form 40




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%





Professional/Consulting Services and Operating Expenditures 5800 1,003,790.00 3,132,775.00 212.1%


TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 1,003,790.00 3,132,775.00 212.1%

CAPITAL OUTLAY

Land 6100 910,679.00 0.00 -100.0%





Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 910,679.00 0.00 -100.0%


Other Transfers Out



To JPAs 7213 0.00 0.00 0.0%


Debt Service




TOTAL, EXPENDITURES 1,914,469.00 3,132,775.00 63.6%

9696




Form 40




PercentDifference

INTERFUND TRANSFERS










9797




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





9898


July 1 BudgetFoundation Private-Purpose Trust Fund

Expenses by Object33 66985 0000000

Form 73

California Dept of EducationSACS Financial Reporting Software - 2020.1.0File: fund-e (Rev 03/27/2018) Printed: 6/23/2020 5:11 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 1,000.00 0.00 -100.0%

B. EXPENSES





5) Services and Other Operating Expenses 5000-5999 12,000.00 0.00 -100.0%

6) Depreciation 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENSES 12,000.00 0.00 -100.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (11,000.00) 0.00 -100.0%



b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


9999




Form 73




PercentDifference

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) (11,000.00) 0.00 -100.0%

F. NET POSITION

1) Beginning Net Positiona) As of July 1 - Unaudited 9791 46,644.00 35,644.00 -23.6%




e) Adjusted Beginning Net Position (F1c + F1d) 46,644.00 35,644.00 -23.6%

2) Ending Net Position, June 30 (E + F1e) 35,644.00 35,644.00 0.0%

Components of Ending Net Position a) Net Investment in Capital Assets 9796 35,644.00 35,644.00 0.0%

b) Restricted Net Position 9797 0.00 0.00 0.0%

c) Unrestricted Net Position 9790 0.00 0.00 0.0%

100100




Form 73




PercentDifference

G. ASSETS1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00



9) Fixed Assetsa) 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





101101




Form 73




PercentDifference

I. LIABILITIES






6) Long-Term Liabilitiesa) Net Pension Liability 9663 0.00

b) Total/Net OPEB Liability 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) 35,644.00

102102




Form 73




PercentDifference

OTHER STATE REVENUE

STRS On-Behalf Pension Contributions 7690 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


Interest 8660 1,000.00 0.00 -100.0%


Other Local Revenue



TOTAL, REVENUES 1,000.00 0.00 -100.0%

103103




Form 73




PercentDifference


Certificated Teachers' Salaries 1100 0.00 0.00 0.0%





CLASSIFIED SALARIES

Classified Instructional Salaries 2100 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%





OPEB, Allocated 3701-3702 0.00 0.00 0.0%




BOOKS AND SUPPLIES





Food 4700 0.00 0.00 0.0%


104104




Form 73




PercentDifference

SERVICES AND OTHER OPERATING EXPENSES




Insurance 5400-5450 0.00 0.00 0.0%







TOTAL, SERVICES AND OTHER OPERATING EXPENSES 12,000.00 0.00 -100.0%

DEPRECIATION

Depreciation Expense 6900 0.00 0.00 0.0%

TOTAL, DEPRECIATION 0.00 0.00 0.0%




TOTAL, EXPENSES 12,000.00 0.00 -100.0%

105105




Form 73




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




TOTAL, OTHER FINANCING SOURCES/USES (a + c - d + e) 0.00 0.00 0.0%

106106


2020-21 July 1 BudgetGeneral Fund

School District Criteria and Standards Review33 66985 0000000

Form 01CS

California Dept of EducationSACS Financial Reporting Software - 2020.1.0File: cs-a (Rev 04/10/2020) Printed: 6/25/2020 6:19 PM

Provide methodology and assumptions used to estimate ADA, enrollment, revenues, expenditures, reserves and fund balance, and multiyear commitments (including cost-of-living adjustments).

Deviations from the standards must be explained and may affect the approval of the budget.

CRITERIA AND STANDARDS

1. CRITERION: Average Daily Attendance

STANDARD: Funded average daily attendance (ADA) has not been overestimated in 1) the first prior fiscal year OR in 2) two or more of theprevious three fiscal years by more than the following percentage levels:

Percentage Level District ADA3.0% 0 to 3002.0% 301 to 1,0001.0% 1,001 and over

District ADA (Form A, Estimated P-2 ADA column, lines A4 and C4): 4,260

District's ADA Standard Percentage Level: 1.0%

1A. Calculating the District's ADA Variances

DATA ENTRY: For the Third, Second, and First Prior Years, enter Estimated Funded ADA in the Original Budget Funded ADA column; enter district regular ADA and charter school ADAcorresponding to financial data reported in the General Fund, only, for the Third, Second, and First Prior Years. All other data are extracted.

Original Budget Estimated/Unaudited Actuals ADA Variance LevelFunded ADA Funded ADA (If Budget is greater

Fiscal Year (Form A, Lines A4 and C4) (Form A, Lines A4 and C4) than Actuals, else N/A) StatusThird Prior Year (2017-18)

District Regular 4,268 Charter School

Total ADA 0 4,268 0.0% MetSecond Prior Year (2018-19)


Total ADA 0 4,265 0.0% MetFirst Prior Year (2019-20)

District Regular 4,271 Charter School 0

Total ADA 0 4,271 0.0% MetBudget Year (2020-21)


Total ADA 4,260

1B. Comparison of District ADA to the Standard

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

1a. STANDARD MET - Funded ADA has not been overestimated by more than the standard percentage level for the first prior year.

Explanation:

(required if NOT met)

1b. STANDARD MET - Funded ADA has not been overestimated by more than the standard percentage level for two or more of the previous three years.

Explanation:


107107




Form 01CS


2. CRITERION: Enrollment

STANDARD: Projected enrollment has not been overestimated in 1) the first prior fiscal year OR in 2) two or more of the previous three fiscal years by more than the following percentage levels:

Percentage Level District ADA3.0% 0 to 3002.0% 301 to 1,0001.0% 1,001 and over

District ADA (Form A, Estimated P-2 ADA column, lines A4 and C4): 4,260

District's Enrollment Standard Percentage Level: 1.0%

2A. Calculating the District's Enrollment Variances

DATA ENTRY: Enter data in the Enrollment, Budget, column for all fiscal years and in the Enrollment, CBEDS Actual column for the First Prior Year; all other data are extracted or calculated.CBEDS Actual enrollment data preloaded in the District Regular lines will include both District Regular and Charter School enrollment. Districts will need to adjust the District Regular enrollmentlines and the Charter School enrollment lines accordingly. Enter district regular enrollment and charter school enrollment corresponding to financial data reported in the General Fund, only, for allfiscal years.

Enrollment Variance Level

Enrollment (If Budget is greater

Fiscal Year Budget CBEDS Actual than Actual, else N/A) StatusThird Prior Year (2017-18)


Total Enrollment 0 4,526 0.0% MetSecond Prior Year (2018-19)


Total Enrollment 0 4,617 0.0% MetFirst Prior Year (2019-20)

District Regular Charter School

Total Enrollment 0 0 0.0% MetBudget Year (2020-21)


Total Enrollment 0

2B. Comparison of District Enrollment to the Standard


1a. STANDARD MET - Enrollment has not been overestimated by more than the standard percentage level for the first prior year.

Explanation:


1b. STANDARD MET - Enrollment has not been overestimated by more than the standard percentage level for two or more of the previous three years.

Explanation:


108108




Form 01CS


3. CRITERION: ADA to Enrollment

STANDARD: Projected second period (P-2) average daily attendance (ADA) to enrollment ratio for any of the budget year or two subsequent fiscal yearshas not increased from the historical average ratio from the three prior fiscal years by more than one half of one percent (0.5%).

3A. Calculating the District's ADA to Enrollment Standard

DATA ENTRY: All data are extracted or calculated. Data should reflect district regular and charter school ADA/enrollment corresponding to financial data reported in the General Fund, only, forall fiscal years.

P-2 ADA Enrollment Estimated/Unaudited Actuals CBEDS Actual Historical Ratio

Fiscal Year (Form A, Lines A4 and C4) (Criterion 2, Item 2A) of ADA to EnrollmentThird Prior Year (2017-18)

District Regular 4,253 4,526 Charter School 0

Total ADA/Enrollment 4,253 4,526 94.0%

Second Prior Year (2018-19) District Regular 4,266 4,617 Charter School

Total ADA/Enrollment 4,266 4,617 92.4%First Prior Year (2019-20)


Total ADA/Enrollment 4,260 0 0.0%

Historical Average Ratio: 62.1%

District's ADA to Enrollment Standard (historical average ratio plus 0.5%): 62.6%

3B. Calculating the District's Projected Ratio of ADA to Enrollment

DATA ENTRY: Enter data in the Estimated P-2 ADA column for the two subsequent years. Enter data in the Enrollment column for the two subsequent years. Data should reflect district regularand charter school ADA/enrollment corresponding to financial data reported in the General Fund only, for all fiscal years. All other data are extracted or calculated.

Estimated P-2 ADA Enrollment

Budget Budget/Projected

Fiscal Year (Form A, Lines A4 and C4) (Criterion 2, Item 2A) Ratio of ADA to Enrollment StatusBudget Year (2020-21)


Total ADA/Enrollment 4,260 0 0.0% Met1st Subsequent Year (2021-22)


Total ADA/Enrollment 0 0 0.0% Met2nd Subsequent Year (2022-23)


Total ADA/Enrollment 0 0 0.0% Met

3C. Comparison of District ADA to Enrollment Ratio to the Standard


1a. STANDARD MET - Projected P-2 ADA to enrollment ratio has not exceeded the standard for the budget and two subsequent fiscal years.

Explanation:


109109




Form 01CS


4. CRITERION: LCFF Revenue

STANDARD: Projected local control funding formula (LCFF) revenue for any of the budget year or two subsequent fiscal years has not changed from theprior fiscal year by more than the change in population, plus the district's gap funding or cost-of-living adjustment (COLA)¹ and its economic recoverytarget payment, plus or minus one percent.

For basic aid districts, projected LCFF revenue has not changed from the prior fiscal year by more than the percent change in property tax revenues plusor minus one percent.

For districts funded by necessary small school formulas, projected LCFF revenue has not changed from the prior fiscal year amount by more than thedistrict's gap funding or COLA¹ and its economic recovery target payment, plus or minus one percent.

¹ Districts that are already at or above their LCFF target funding as described in Education Code Section 42238.03(d) receive no gap funding. Thesedistricts have a COLA applied to their LCFF target, but their year-over-year revenue increase might be less than the statutory COLA due to certain localfactors and components of the funding formula.

4A. District's LCFF Revenue Standard

Indicate which standard applies:

LCFF Revenue

Basic Aid

Necessary Small School

The District must select which LCFF revenue standard applies.LCFF Revenue Standard selected: LCFF Revenue

4A1. Calculating the District's LCFF Revenue Standard

DATA ENTRY: Enter data in Step 1a for the two subsequent fiscal years. All other data is extracted or calculated. Enter data for Steps 2a through 2b1. All other data is calculated.

Note: Due to the full implementation of LCFF, gap funding and the economic recovery target increment payment amounts are no longer applicable.

Projected LCFF Revenue

Prior Year Budget Year 1st Subsequent Year 2nd Subsequent YearStep 1 - Change in Population (2019-20) (2020-21) (2021-22) (2022-23)

a. ADA (Funded)

(Form A, lines A6 and C4) 4,275.29 4,264.27 4,264.27 4,264.27

b. Prior Year ADA (Funded) 4,275.29 4,264.27 4,264.27

c. Difference (Step 1a minus Step 1b) (11.02) 0.00 0.00

d. Percent Change Due to Population

(Step 1c divided by Step 1b) -0.26% 0.00% 0.00%

Step 2 - Change in Funding Level

a. Prior Year LCFF Fundingb1. COLA percentage b2. COLA amount (proxy for purposes of this

criterion) 0.00 0.00 0.00c. Percent Change Due to Funding Level

(Step 2b2 divided by Step 2a) 0.00% 0.00% 0.00%

Step 3 - Total Change in Population and Funding Level(Step 1d plus Step 2c) -0.26% 0.00% 0.00%

LCFF Revenue Standard (Step 3, plus/minus 1%): -1.26% to .74% -1.00% to 1.00% -1.00% to 1.00%

110110




Form 01CS


4A2. Alternate LCFF Revenue Standard - Basic Aid

DATA ENTRY: If applicable to your district, input data in the 1st and 2nd Subsequent Year columns for projected local property taxes; all other data are extracted or calculated.

Basic Aid District Projected LCFF Revenue

Prior Year Budget Year 1st Subsequent Year 2nd Subsequent Year

(2019-20) (2020-21) (2021-22) (2022-23)

Projected Local Property Taxes(Form 01, Objects 8021 - 8089) 8,589,867.00 8,589,867.00

Percent Change from Previous Year N/A N/A N/ABasic Aid Standard

(percent change from

previous year, plus/minus 1%): N/A N/A N/A

4A3. Alternate LCFF Revenue Standard - Necessary Small School

DATA ENTRY: All data are extracted or calculated.

Necessary Small School District Projected LCFF Revenue

Budget Year 1st Subsequent Year 2nd Subsequent Year

(2020-21) (2021-22) (2022-23)Necessary Small School Standard

(COLA Step 2c, plus/minus 1%): N/A N/A N/A

4B. Calculating the District's Projected Change in LCFF Revenue

DATA ENTRY: Enter data in the 1st and 2nd Subsequent Year columns for LCFF Revenue; all other data are extracted or calculated.


(2019-20) (2020-21) (2021-22) (2022-23)

LCFF Revenue

(Fund 01, Objects 8011, 8012, 8020-8089) 49,976,781.00 46,119,113.00 46,225,425.00 46,225,425.00

District's Projected Change in LCFF Revenue: -7.72% 0.23% 0.00%LCFF Revenue Standard: -1.26% to .74% -1.00% to 1.00% -1.00% to 1.00%

Status: Not Met Not Met Not Met

4C. Comparison of District LCFF Revenue to the Standard


1a. STANDARD NOT MET - Projected change in LCFF revenue is outside the standard in one or more of the budget or two subsequent fiscal years. Provide reasons why the projection(s)exceed the standard(s) and a description of the methods and assumptions used in projecting LCFF revenue.

Explanation:


State Revenues are unstable.

111111




Form 01CS


5. CRITERION: Salaries and Benefits

STANDARD: Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures for any of the budget year or twosubsequent fiscal years has not changed from the historical average ratio from the three prior fiscal years by more than the greater of three percent or thedistrict's required reserves percentage.

5A. Calculating the District's Historical Average Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures


Estimated/Unaudited Actuals - Unrestricted(Resources 0000-1999) Ratio

Salaries and Benefits Total Expenditures of Unrestricted Salaries and Benefits

Fiscal Year (Form 01, Objects 1000-3999) (Form 01, Objects 1000-7499) to Total Unrestricted Expenditures

Third Prior Year (2017-18) 34,671,724.88 41,350,965.78 83.8%

Second Prior Year (2018-19) 36,185,852.64 44,320,840.71 81.6%

First Prior Year (2019-20) 37,829,502.00 46,449,828.00 81.4%

Historical Average Ratio: 82.3%

Budget Year 1st Subsequent Year 2nd Subsequent Year(2020-21) (2021-22) (2022-23)

District's Reserve Standard Percentage(Criterion 10B, Line 4): 3.0% 3.0% 3.0%

District's Salaries and Benefits Standard(historical average ratio, plus/minus the greater

of 3% or the district's reserve standard percentage): 79.3% to 85.3% 79.3% to 85.3% 79.3% to 85.3%

5B. Calculating the District's Projected Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures

DATA ENTRY: If Form MYP exists, Unrestricted Salaries and Benefits, and Total Unrestricted Expenditures data for the 1st and 2nd Subsequent Years will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated.

Budget - Unrestricted(Resources 0000-1999)

Salaries and Benefits Total Expenditures Ratio

(Form 01, Objects 1000-3999) (Form 01, Objects 1000-7499) of Unrestricted Salaries and BenefitsFiscal Year (Form MYP, Lines B1-B3) (Form MYP, Lines B1-B8, B10) to Total Unrestricted Expenditures Status

Budget Year (2020-21) 39,191,867.00 46,465,241.00 84.3% Met

1st Subsequent Year (2021-22) 39,895,056.11 40,177,202.11 99.3% Not Met

2nd Subsequent Year (2022-23) 41,138,931.10 40,311,011.10 102.1% Not Met

5C. Comparison of District Salaries and Benefits Ratio to the Standard


1a. STANDARD NOT MET - Projected ratio(s) of unrestricted salary and benefit costs to total unrestricted expenditures are outside the standard in one or more of the budget or twosubsequent fiscal years. Provide reasons why the projection(s) exceed the standard, a description of the methods and assumptions used in projecting salaries and benefits, and whatchanges, if any, will be made to bring the projected salary and benefit costs within the standard.

Explanation:


Adjustments need to be made in the out years to balance budget.

112112




Form 01CS


6. CRITERION: Other Revenues and Expenditures

STANDARD: Projected operating revenues (including federal, other state, and other local) or expenditures (including books and supplies,and services and other operating), for any of the budget year or two subsequent fiscal years, have not changed from the prior fiscal year amount by morethan the percentage change in population and the funded cost-of-living adjustment (COLA) plus or minus ten percent.

For each major object category, changes that exceed the percentage change in population and the funded COLA plus or minus five percent must beexplained.

6A. Calculating the District's Other Revenues and Expenditures Standard Percentage Ranges

DATA ENTRY: All data are extracted or calculated.Budget Year 1st Subsequent Year 2nd Subsequent Year

(2020-21) (2021-22) (2022-23)1. District's Change in Population and Funding Level

(Criterion 4A1, Step 3): -0.26% 0.00% 0.00%2. District's Other Revenues and Expenditures

Standard Percentage Range (Line 1, plus/minus 10%): -10.26% to 9.74% -10.00% to 10.00% -10.00% to 10.00%3. District's Other Revenues and Expenditures

Explanation Percentage Range (Line 1, plus/minus 5%): -5.26% to 4.74% -5.00% to 5.00% -5.00% to 5.00%

6B. Calculating the District's Change by Major Object Category and Comparison to the Explanation Percentage Range (Section 6A, Line 3)

DATA ENTRY: If Form MYP exists, the 1st and 2nd Subsequent Year data for each revenue and expenditure section will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated.

Explanations must be entered for each category if the percent change for any year exceeds the district's explanation percentage range.

Percent Change Change Is OutsideObject Range / Fiscal Year Amount Over Previous Year Explanation Range

Federal Revenue (Fund 01, Objects 8100-8299) (Form MYP, Line A2)

First Prior Year (2019-20) 4,263,275.00

Budget Year (2020-21) 6,011,701.00 41.01% Yes

1st Subsequent Year (2021-22) 4,261,595.00 -29.11% Yes

2nd Subsequent Year (2022-23) 4,261,595.00 0.00% No

Explanation:(required if Yes) MYP represents one-time funding, not to be recorded as on-going.

Other State Revenue (Fund 01, Objects 8300-8599) (Form MYP, Line A3)

First Prior Year (2019-20) 5,067,147.00

Budget Year (2020-21) 4,221,812.00 -16.68% Yes

1st Subsequent Year (2021-22) 4,222,463.00 0.02% No

2nd Subsequent Year (2022-23) 4,221,868.00 -0.01% No

Explanation:(required if Yes)

19-20 represents one time funding

Other Local Revenue (Fund 01, Objects 8600-8799) (Form MYP, Line A4)

First Prior Year (2019-20) 3,841,516.00

Budget Year (2020-21) 3,075,037.00 -19.95% Yes




Changes represent the current COVID environment

Books and Supplies (Fund 01, Objects 4000-4999) (Form MYP, Line B4)

First Prior Year (2019-20) 3,307,799.00

Budget Year (2020-21) 3,486,115.00 5.39% Yes

1st Subsequent Year (2021-22) 5,287,545.00 51.67% Yes

2nd Subsequent Year (2022-23) 3,649,535.00 -30.98% Yes


Represents budgeted one time funds to be spent

113113




Form 01CS


Services and Other Operating Expenditures (Fund 01, Objects 5000-5999) (Form MYP, Line B5)

First Prior Year (2019-20) 9,225,667.00

Budget Year (2020-21) 8,464,348.00 -8.25% Yes





6C. Calculating the District's Change in Total Operating Revenues and Expenditures (Section 6A, Line 2)


Percent ChangeObject Range / Fiscal Year Amount Over Previous Year Status

Total Federal, Other State, and Other Local Revenue (Criterion 6B)First Prior Year (2019-20) 13,171,938.00Budget Year (2020-21) 13,308,550.00 1.04% Met1st Subsequent Year (2021-22) 11,559,095.00 -13.15% Not Met2nd Subsequent Year (2022-23) 11,558,500.00 -0.01% Met

Total Books and Supplies, and Services and Other Operating Expenditures (Criterion 6B)First Prior Year (2019-20) 12,533,466.00Budget Year (2020-21) 11,950,463.00 -4.65% Met1st Subsequent Year (2021-22) 14,060,731.00 17.66% Not Met2nd Subsequent Year (2022-23) 12,446,308.00 -11.48% Not Met

6D. Comparison of District Total Operating Revenues and Expenditures to the Standard Percentage Range

DATA ENTRY: Explanations are linked from Section 6B if the status in Section 6C is not met; no entry is allowed below.

1a. STANDARD NOT MET - Projected total operating revenues have changed by more than the standard in one or more of the budget or two subsequent fiscal years. Reasons for theprojected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring the projected operating revenues within thestandard must be entered in Section 6A above and will also display in the explanation box below.

Explanation:

Federal Revenue

(linked from 6B

if NOT met)

MYP represents one-time funding, not to be recorded as on-going.

Explanation:Other State Revenue

(linked from 6B if NOT met)

19-20 represents one time funding

Explanation:Other Local Revenue


Changes represent the current COVID environment

1b. STANDARD NOT MET - Projected total operating expenditures have changed by more than the standard in one or more of the budget or two subsequent fiscal years. Reasons for theprojected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring the projected operating expenditures within thestandard must be entered in Section 6A above and will also display in the explanation box below.

Explanation:Books and Supplies



Explanation:Services and Other Exps



114114




Form 01CS


7. CRITERION: Facilities Maintenance

STANDARD: Confirm that the annual contribution for facilities maintenance funding is not less than the amount required pursuant to Education CodeSection 17070.75, if applicable, and that the district is providing adequately to preserve the functionality of its facilities for their normal life in accordancewith Education Code sections 52060(d)(1) and 17002(d)(1).

Determining the District's Compliance with the Contribution Requirement for EC Section 17070.75 - Ongoing and Major Maintenance/Restricted MaintenanceAccount (OMMA/RMA)

NOTE: EC Section 17070.75 requires the district to deposit into the account a minimum amount equal to or greater than three percent of the total general fund expendituresand other financing uses for that fiscal year.

DATA ENTRY: Click the appropriate Yes or No button for special education local plan area (SELPA) administrative units (AUs); all other data are extracted or calculated. If standard is not met,enter an X in the appropriate box and enter an explanation, if applicable.

1. a. For districts that are the AU of a SELPA, do you choose to exclude revenues that are passed through to participating members of the SELPA from the OMMA/RMA required minimum contribution calculation?

b. Pass-through revenues and apportionments that may be excluded from the OMMA/RMA calculation per EC Section 17070.75(b)(2)(D) (Fund 10, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223) 0.00

2. Ongoing and Major Maintenance/Restricted Maintenance Account

a. Budgeted Expenditures and Other Financing Uses (Form 01, objects 1000-7999) 63,215,202.00

b. Plus: Pass-through Revenues 3% Required Budgeted Contribution¹ and Apportionments Minimum Contribution to the Ongoing and Major (Line 1b, if line 1a is No) (Line 2c times 3%) Maintenance Account Status

c. Net Budgeted Expenditures and Other Financing Uses 63,215,202.00 1,896,456.06 1,780,661.00 Not Met

¹ Fund 01, Resource 8150, Objects 8900-8999

If standard is not met, enter an X in the box that best describes why the minimum required contribution was not made:

Not applicable (district does not participate in the Leroy F. Greene School Facilities Act of 1998)

Exempt (due to district's small size [EC Section 17070.75 (b)(2)(E)])

x Other (explanation must be provided)

Explanation:

(required if NOT met

and Other is marked)

Amounts will be adjusted with 45 day revision

115115




Form 01CS


8. CRITERION: Deficit Spending

STANDARD: Unrestricted deficit spending (total unrestricted expenditures and other financing uses is greater than total unrestricted revenues and otherfinancing sources) as a percentage of total unrestricted expenditures and other financing uses, has not exceeded one-third of the district's availablereserves¹ as a percentage of total expenditures and other financing uses² in two out of three prior fiscal years.

8A. Calculating the District's Deficit Spending Standard Percentage Levels

DATA ENTRY: All data are extracted or calculated.Third Prior Year Second Prior Year First Prior Year

(2017-18) (2018-19) (2019-20)1. District's Available Reserve Amounts (resources 0000-1999)

a. Stabilization Arrangements (Funds 01 and 17, Object 9750) 0.00 0.00 0.00

b. Reserve for Economic Uncertainties (Funds 01 and 17, Object 9789) 2,693,922.00 2,724,980.00 1,905,479.07

c. Unassigned/Unappropriated (Funds 01 and 17, Object 9790) 0.00 151,306.80 3,706,297.39

d. Negative General Fund Ending Balances in Restricted Resources (Fund 01, Object 979Z, if negative, for each of resources 2000-9999) 0.00 0.00 (1.00)

e. Available Reserves (Lines 1a through 1d) 2,693,922.00 2,876,286.80 5,611,775.462. Expenditures and Other Financing Uses

a. District's Total Expenditures and Other Financing Uses (Fund 01, objects 1000-7999) 57,755,096.00 60,660,361.63 63,515,969.00

b. Plus: Special Education Pass-through Funds (Fund 10, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223) 0.00

c. Total Expenditures and Other Financing Uses (Line 2a plus Line 2b) 57,755,096.00 60,660,361.63 63,515,969.00

3. District's Available Reserve Percentage(Line 1e divided by Line 2c) 4.7% 4.7% 8.8%

District's Deficit Spending Standard Percentage Levels(Line 3 times 1/3): 1.6% 1.6% 2.9%

¹Available reserves are the unrestricted amounts in the Stabilization Arrangement, Reserve for Economic Uncertainties, and Unassigned/Unappropriated accounts in the General Fund and the Special Reserve Fund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negative ending balances in restricted resources in the General Fund.

²A school district that is the Administrative Unit of a Special Education Local Plan Area (SELPA)may exclude from its expenditures the distribution of funds to its participating members.

8B. Calculating the District's Deficit Spending Percentages


Net Change in Total Unrestricted Expenditures Deficit Spending Level

Unrestricted Fund Balance and Other Financing Uses (If Net Change in Unrestricted Fund

Fiscal Year (Form 01, Section E) (Form 01, Objects 1000-7999) Balance is negative, else N/A) Status

Third Prior Year (2017-18) (424,783.04) 41,859,282.36 1.0% Met

Second Prior Year (2018-19) 979,285.06 44,426,098.74 N/A Met

First Prior Year (2019-20) (60,032.00) 46,449,828.00 0.1% Met

Budget Year (2020-21) (Information only) (5,366,442.00) 46,465,241.00

8C. Comparison of District Deficit Spending to the Standard


1a. STANDARD MET - Unrestricted deficit spending, if any, has not exceeded the standard percentage level in two or more of the three prior years.

Explanation:


116116




Form 01CS


9. CRITERION: Fund Balance

STANDARD: Budgeted beginning unrestricted general fund balance has not been overestimated for two out of three prior fiscal years by more than thefollowing percentage levels:

Percentage Level ¹ District ADA 1.7% 0 to 3001.3% 301 to 1,0001.0% 1,001 to 30,0000.7% 30,001 to 400,0000.3% 400,001 and over

¹ Percentage levels equate to a rate of deficit spending which would eliminate recommended reserves foreconomic uncertainties over a three year period.

District Estimated P-2 ADA (Form A, Lines A6 and C4): 4,264

District's Fund Balance Standard Percentage Level: 1.0%

9A. Calculating the District's Unrestricted General Fund Beginning Balance Percentages

DATA ENTRY: Enter data in the Original Budget column for the First, Second, and Third Prior Years; all other data are extracted or calculated.

Unrestricted General Fund Beginning Balance ² Beginning Fund Balance

(Form 01, Line F1e, Unrestricted Column) Variance Level

Fiscal Year Original Budget Estimated/Unaudited Actuals (If overestimated, else N/A) Status

Third Prior Year (2017-18) 6,088,145.91 6,088,145.91 0.0% Met

Second Prior Year (2018-19) 5,663,363.00 5,663,362.87 0.0% Met

First Prior Year (2019-20) 6,642,648.00 6,642,648.00 0.0% MetBudget Year (2020-21) (Information only) 6,582,616.00

² Adjusted beginning balance, including audit adjustments and other restatements (objects 9791-9795)

9B. Comparison of District Unrestricted Beginning Fund Balance to the Standard


1a. STANDARD MET - Unrestricted general fund beginning fund balance has not been overestimated by more than the standard percentage level for two or more of the previous threeyears.

Explanation:


117117




Form 01CS


10. CRITERION: Reserves

STANDARD: Available reserves¹ for any of the budget year or two subsequent fiscal years are not less than the following percentages or amounts² asapplied to total expenditures and other financing uses³:

DATA ENTRY: Budget Year data are extracted. If Form MYP exists, 1st and 2nd Subsequent Year data will be extracted. If not, enter district regular ADAand charter school ADA corresponding to financial data reported in the General Fund, only, for the two subsequent years.

Percentage Level District ADA 5% or $71,000 (greater of) 0 to 3004% or $71,000 (greater of) 301 to 1,000

3% 1,001 to 30,0002% 30,001 to 400,0001% 400,001 and over

¹ Available reserves are the unrestricted amounts in the Stabilization Arrangements, Reserve for EconomicUncertainties, and Unassigned/Unappropriated accounts in the General Fund and the Special ReserveFund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negative endingbalances in restricted resources in the General Fund.

² Dollar amounts to be adjusted annually by the prior year statutory cost-of-living adjustment (EducationCode Section 42238), rounded to the nearest thousand.

³ A school district that is the Administrative Unit (AU) of a Special Education Local Plan Area (SELPA) mayexclude from its expenditures the distribution of funds to its participating members.

Budget Year 1st Subsequent Year 2nd Subsequent Year(2020-21) (2021-22) (2022-23)

District Estimated P-2 ADA (Budget Year, Form A, Lines A4 and C4. 4,260 4,267 4,267Subsequent Years, Form MYP, Line F2, if available.)

District's Reserve Standard Percentage Level: 3% 3% 3%

10A. Calculating the District's Special Education Pass-through Exclusions (only for districts that serve as the AU of a SELPA)

DATA ENTRY: For SELPA AUs, if Form MYP exists, all data will be extracted including the Yes/No button selection. If not, click the appropriate Yes or No button for item 1 and, if Yes, enter data for item 2a and for the two subsequent years in item 2b; Budget Year data are extracted.

For districts that serve as the AU of a SELPA (Form MYP, Lines F1a, F1b1, and F1b2):

1. Do you choose to exclude from the reserve calculation the pass-through funds distributed to SELPA members? No2. If you are the SELPA AU and are excluding special education pass-through funds:

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


(2020-21) (2021-22) (2022-23)b. Special Education Pass-through Funds

(Fund 10, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223) 0.00 0.00 0.00

10B. Calculating the District's Reserve Standard

DATA ENTRY: If Form MYP exists, 1st and 2nd Subsequent Year data for lines 1 and 2 will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated.


(2020-21) (2021-22) (2022-23)

1. Expenditures and Other Financing Uses

(Fund 01, objects 1000-7999) (Form MYP, Line B11) 63,215,202.00 59,223,977.59 57,786,290.10

2. Plus: Special Education Pass-through

(Criterion 10A, Line 2b, if Criterion 10A, Line 1 is No) 0.00 0.00 0.00

3. Total Expenditures and Other Financing Uses

(Line B1 plus Line B2) 63,215,202.00 59,223,977.59 57,786,290.10

4. Reserve Standard Percentage Level 3% 3% 3%

5. Reserve Standard - by Percent

(Line B3 times Line B4) 1,896,456.06 1,776,719.33 1,733,588.70

6. Reserve Standard - by Amount

($71,000 for districts with 0 to 1,000 ADA, else 0) 0.00 0.00 0.007. District's Reserve Standard

(Greater of Line B5 or Line B6) 1,896,456.06 1,776,719.33 1,733,588.70

118118




Form 01CS


10C. Calculating the District's Budgeted Reserve Amount

DATA ENTRY: If Form MYP exists, 1st and 2nd Subsequent Year data for lines 1 through 7 will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated.

Reserve Amounts(Unrestricted resources 0000-1999 except Line 4):

Budget Year(2020-21)

1st Subsequent Year(2021-22)

2nd Subsequent Year(2022-23)

1. General Fund - Stabilization Arrangements(Fund 01, Object 9750) (Form MYP, Line E1a) 0.00 0.00 0.00

2. General Fund - Reserve for Economic Uncertainties

(Fund 01, Object 9789) (Form MYP, Line E1b) 1,198,074.00 1,776,719.00 1,733,589.00

3. General Fund - Unassigned/Unappropriated Amount

(Fund 01, Object 9790) (Form MYP, Line E1c) 0.00 5,487.89 46,252.794. General Fund - Negative Ending Balances in Restricted Resources

(Fund 01, Object 979Z, if negative, for each of resources 2000-9999)(Form MYP, Line E1d) (3.00) 0.00 0.00

5. Special Reserve Fund - Stabilization Arrangements

(Fund 17, Object 9750) (Form MYP, Line E2a) 0.006. Special Reserve Fund - Reserve for Economic Uncertainties

(Fund 17, Object 9789) (Form MYP, Line E2b) 0.00

7. Special Reserve Fund - Unassigned/Unappropriated Amount

(Fund 17, Object 9790) (Form MYP, Line E2c) 0.00 0.00 0.00

8. District's Budgeted Reserve Amount

(Lines C1 thru C7) 1,198,071.00 1,782,206.89 1,779,841.799. District's Budgeted Reserve Percentage (Information only)

(Line 8 divided by Section 10B, Line 3) 1.90% 3.01% 3.08%District's Reserve Standard

(Section 10B, Line 7): 1,896,456.06 1,776,719.33 1,733,588.70

Status: Not Met Met Met

10D. Comparison of District Reserve Amount to the Standard


1a. STANDARD NOT MET - Projected available reserves are below the standard in one or more of the budget or two subsequent fiscal years. Provide reasons for reserves falling belowthe standard and what plans and actions are anticipated to be taken to increase reserves to, or above, the standard.

Explanation:


District is addressing budget concerns.

119119




Form 01CS


SUPPLEMENTAL INFORMATION

DATA ENTRY: Click the appropriate Yes or No button for items S1 through S4. Enter an explanation for each Yes answer.

S1. Contingent Liabilities

1a. Does your district have any known or contingent liabilities (e.g., financial or program audits, litigation,state compliance reviews) that may impact the budget? No

1b. If Yes, identify the liabilities and how they may impact the budget:

Not aware at this time.

S2. Use of One-time Revenues for Ongoing Expenditures

1a. Does your district have ongoing general fund expenditures in the budget in excess of one percent ofthe total general fund expenditures that are funded with one-time resources? No

1b. If Yes, identify the expenditures and explain how the one-time resources will be replaced to continue funding the ongoing expenditures in the following fiscal years:


S3. Use of Ongoing Revenues for One-time Expenditures

1a. Does your district have large non-recurring general fund expenditures that are funded with ongoing

general fund revenues? No

1b. If Yes, identify the expenditures:


S4. Contingent Revenues

1a. Does your district have projected revenues for the budget year or either of the two subsequent fiscal yearscontingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest reserves)? No

1b. If Yes, identify any of these revenues that are dedicated for ongoing expenses and explain how the revenues will be replaced or expenditures reduced:


120120




Form 01CS


S5. Contributions

Identify projected contributions from unrestricted resources in the general fund to restricted resources in the general fund for the budget year and two subsequent fiscal years. Providean explanation if contributions have changed from the prior fiscal year amounts by more than $20,000 and more than ten percent. Explanation should include whether contributions areongoing or one-time in nature.

Identify projected transfers to or from the general fund to cover operating deficits in either the general fund or any other fund for the budget year and two subsequent fiscal years.Provide an explanation if transfers have changed from the prior fiscal year amounts by more than $20,000 and more than ten percent. Explanation should include whether transfers areongoing or one-time in nature.

Estimate the impact of any capital projects on the general fund operational budget.

District's Contributions and Transfers Standard:-10.0% to +10.0%

or -$20,000 to +$20,000

S5A. Identification of the District's Projected Contributions, Transfers, and Capital Projects that may Impact the General Fund

DATA ENTRY: If Form MYP exists, the data will be extracted for the 1st and 2nd Subsequent Years. If Form MYP does not exist, enter data in the 1st and 2nd Subsequent Years. Click theappropriate button for Item 1d. All other data are extracted or calculated.

Description / Fiscal Year Projection Amount of Change Percent Change Status

1a. Contributions, Unrestricted General Fund (Fund 01, Resources 0000-1999, Object 8980)First Prior Year (2019-20) (6,052,680.00)Budget Year (2020-21) (6,469,585.00) 416,905.00 6.9% Met1st Subsequent Year (2021-22) (6,926,092.00) 456,507.00 7.1% Met2nd Subsequent Year (2022-23) (7,378,781.00) 452,689.00 6.5% Met

1b. Transfers In, General Fund *First Prior Year (2019-20) 0.00Budget Year (2020-21) 0.00 0.00 0.0% Met1st Subsequent Year (2021-22) 0.00 0.00 0.0% Met2nd Subsequent Year (2022-23) 0.00 0.00 0.0% Met

1c. Transfers Out, General Fund *First Prior Year (2019-20) 0.00Budget Year (2020-21) 0.00 0.00 0.0% Met1st Subsequent Year (2021-22) 0.00 0.00 0.0% Met2nd Subsequent Year (2022-23) 0.00 0.00 0.0% Met

1d. Impact of Capital ProjectsDo you have any capital projects that may impact the general fund operational budget? No

* Include transfers used to cover operating deficits in either the general fund or any other fund.

S5B. Status of the District's Projected Contributions, Transfers, and Capital Projects

DATA ENTRY: Enter an explanation if Not Met for items 1a-1c or if Yes for item 1d.

1a. MET - Projected contributions have not changed by more than the standard for the budget and two subsequent fiscal years.

Explanation:(required if NOT met)

1b. MET - Projected transfers in have not changed by more than the standard for the budget and two subsequent fiscal years.


121121




Form 01CS


1c. MET - Projected transfers out have not changed by more than the standard for the budget and two subsequent fiscal years.


1d. NO - There are no capital projects that may impact the general fund operational budget.

Project Information: Not aware at this time.

(required if YES)

122122




Form 01CS


S6. Long-term Commitments

Identify all existing and new multiyear commitments¹ and their annual required payments for the budget year and two subsequent fiscal years.

Explain how any increase in annual payments will be funded. Also explain how any decrease to funding sources used to pay long-term commitments will be replaced.

¹ Include multiyear commitments, multiyear debt agreements, and new programs or contracts that result in long-term obligations.

S6A. Identification of the District's Long-term Commitments

DATA ENTRY: Click the appropriate button in item 1 and enter data in all columns of item 2 for applicable long-term commitments; there are no extractions in this section.

1. Does your district have long-term (multiyear) commitments?(If No, skip item 2 and Sections S6B and S6C) Yes

2. If Yes to item 1, list all new and existing multiyear commitments and required annual debt service amounts. Do not include long-term commitments for postemployment benefits otherthan pensions (OPEB); OPEB is disclosed in item S7A.

# of Years SACS Fund and Object Codes Used For: Principal BalanceType of Commitment Remaining Funding Sources (Revenues) Debt Service (Expenditures) as of July 1, 2020

Capital LeasesCertificates of Participation General Fund General Fund 1,708,922General Obligation Bonds General Obligation Bonds - Fund 21 General Obligation - Fund 21 60,170,452Supp Early Retirement ProgramState School Building LoansCompensated Absences Funding Source dependent on employee Expenditure charged to same funding as employee

Other Long-term Commitments (do not include OPEB):CLEAN ENERGY BONDS CREBS Loan for Solar projects General Fund 7,208,789

TOTAL: 69,088,163


(2019-20) (2020-21) (2021-22) (2022-23)

Annual Payment Annual Payment Annual Payment Annual Payment

Type of Commitment (continued) (P & I) (P & I) (P & I) (P & I)

Capital Leases 31,546 0 0 0

Certificates of Participation 172,849 172,505 172,078 172,554

General Obligation Bonds 5,153,263 4,795,088 4,470,838 4,700,038

Supp Early Retirement Program

State School Building Loans

Compensated Absences

Other Long-term Commitments (continued):

CLEAN ENERGY BONDS 579,086 578,961 579,345 579,211

Total Annual Payments: 5,936,744 5,546,554 5,222,261 5,451,803Has total annual payment increased over prior year (2019-20)? No No No

123123




Form 01CS


S6B. Comparison of the District's Annual Payments to Prior Year Annual Payment

DATA ENTRY: Enter an explanation if Yes.

1a. No - Annual payments for long-term commitments have not increased in one or more of the budget and two subsequent fiscal years.

Explanation:(required if Yes

to increase in totalannual payments)

S6C. Identification of Decreases to Funding Sources Used to Pay Long-term Commitments

DATA ENTRY: Click the appropriate Yes or No button in item 1; if Yes, an explanation is required in item 2.

1. Will funding sources used to pay long-term commitments decrease or expire prior to the end of the commitment period, or are they one-time sources?

No

2.

No - Funding sources will not decrease or expire prior to the end of the commitment period, and one-time funds are not being used for long-term commitment annual payments.


Not aware at this time

124124




Form 01CS


S7. Unfunded Liabilities

Estimate the unfunded liability for postemployment benefits other than pensions (OPEB) based on an actuarial valuation, if required, or other method; identify or estimate the actuariallydetermined contribution (if available); and indicate how the obligation is funded (pay-as-you-go, amortized over a specific period, etc.).

Estimate the unfunded liability for self-insurance programs such as workers' compensation based on an actuarial valuation, if required, or other method; identify or estimate the requiredcontribution; and indicate how the obligation is funded (level of risk retained, funding approach, etc.).

S7A. Identification of the District's Estimated Unfunded Liability for Postemployment Benefits Other than Pensions (OPEB)

DATA ENTRY: Click the appropriate button in item 1 and enter data in all other applicable items; there are no extractions in this section except the budget year data on line 5b.

1. Does your district provide postemployment benefits other

than pensions (OPEB)? (If No, skip items 2-5) No

2. For the district's OPEB:a. Are they lifetime benefits?

b. Do benefits continue past age 65?

c. Describe any other characteristics of the district's OPEB program including eligibility criteria and amounts, if any, that retirees are required to contribute toward their own benefits:

Not aware at this time

3. a. Are OPEB financed on a pay-as-you-go, actuarial cost, or other method?

b. Indicate any accumulated amounts earmarked for OPEB in a self-insurance or Self-Insurance Fund Governmental Fund governmental fund

4. OPEB Liabilitiesa. Total OPEB liabilityb. OPEB plan(s) fiduciary net position (if applicable)c. Total/Net OPEB liability (Line 4a minus Line 4b) 0.00d. Is total OPEB liability based on the district's estimate

or an actuarial valuation?e. If based on an actuarial valuation, indicate the measurement date

of the OPEB valuation


5. OPEB Contributions (2020-21) (2021-22) (2022-23)

a. OPEB actuarially determined contribution (ADC), if available, per actuarial valuation or Alternative Measurement Method

b. OPEB amount contributed (for this purpose, include premiums paid to a self-insurance fund) (funds 01-70, objects 3701-3752) 298,286.00

c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount)

d. Number of retirees receiving OPEB benefits

125125




Form 01CS


S7B. Identification of the District's Unfunded Liability for Self-Insurance Programs

DATA ENTRY: Click the appropriate button in item 1 and enter data in all other applicable items; there are no extractions in this section.

1. Does your district operate any self-insurance programs such as workers' compensation,employee health and welfare, or property and liability? (Do not include OPEB, which iscovered in Section S7A) (If No, skip items 2-4)

No

2. Describe each self-insurance program operated by the district, including details for each such as level of risk retained, funding approach, basis for valuation (district's estimate oractuarial), and date of the valuation:

3. Self-Insurance Liabilitiesa. Accrued liability for self-insurance programsb. Unfunded liability for self-insurance programs


4. Self-Insurance Contributions (2020-21) (2021-22) (2022-23)a. Required contribution (funding) for self-insurance programsb. Amount contributed (funded) for self-insurance programs

126126




Form 01CS


S8. Status of Labor Agreements

Analyze the status of all employee labor agreements. Identify new labor agreements, as well as new commitments provided as part of previously ratified multiyear agreements; andinclude all contracts, including all administrator contracts (and including all compensation). For new agreements, indicate the date of the required board meeting. Compare the increasein new commitments to the projected increase in ongoing revenues, and explain how these commitments will be funded in future fiscal years.

If salary and benefit negotiations are not finalized at budget adoption, upon settlement with certificated or classified staff:The school district must determine the cost of the settlement, including salaries, benefits, and any other agreements that change costs, and provide the county office of education (COE)with an analysis of the cost of the settlement and its impact on the operating budget.

The county superintendent shall review the analysis relative to the criteria and standards, and may provide written comments to the president of the district governing board andsuperintendent.

S8A. Cost Analysis of District's Labor Agreements - Certificated (Non-management) Employees

DATA ENTRY: Enter all applicable data items; there are no extractions in this section.

Prior Year (2nd Interim) Budget Year 1st Subsequent Year 2nd Subsequent Year

(2019-20) (2020-21) (2021-22) (2022-23)

Number of certificated (non-management)full-time-equivalent (FTE) positions 256.0 256.0 256.0 256.0

Certificated (Non-management) Salary and Benefit Negotiations

1. Are salary and benefit negotiations settled for the budget year? No

If Yes, and the corresponding public disclosure documentshave been filed with the COE, complete questions 2 and 3.

If Yes, and the corresponding public disclosure documentshave not been filed with the COE, complete questions 2-5.

If No, identify the unsettled negotiations including any prior year unsettled negotiations and then complete questions 6 and 7.

Negotiations Settled2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting:

2b. Per Government Code Section 3547.5(b), was the agreement certified

by the district superintendent and chief business official?

If Yes, date of Superintendent and CBO certification:

3. Per Government Code Section 3547.5(c), was a budget revision adopted

to meet the costs of the agreement?

If Yes, date of budget revision board adoption:

4. Period covered by the agreement: Begin Date: End Date:

5. Salary settlement: Budget Year 1st Subsequent Year 2nd Subsequent Year

(2020-21) (2021-22) (2022-23)

Is the cost of salary settlement included in the budget and multiyear projections (MYPs)?

One Year Agreement

Total cost of salary settlement

% change in salary schedule from prior year

orMultiyear Agreement


% change in salary schedule from prior year(may enter text, such as "Reopener")

Identify the source of funding that will be used to support multiyear salary commitments:

127127




Form 01CS


Negotiations Not Settled

6. Cost of a one percent increase in salary and statutory benefits 287,270


(2020-21) (2021-22) (2022-23)

7. Amount included for any tentative salary schedule increases 0 0 0

Budget Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Health and Welfare (H&W) Benefits (2020-21) (2021-22) (2022-23)

1. Are costs of H&W benefit changes included in the budget and MYPs?

2. Total cost of H&W benefits

3. Percent of H&W cost paid by employer

4. Percent projected change in H&W cost over prior year

Certificated (Non-management) Prior Year Settlements

Are any new costs from prior year settlements included in the budget?

If Yes, amount of new costs included in the budget and MYPsIf Yes, explain the nature of the new costs:

Budget Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Step and Column Adjustments (2020-21) (2021-22) (2022-23)

1. Are step & column adjustments included in the budget and MYPs?

2. Cost of step & column adjustments

3. Percent change in step & column over prior year

Budget Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Attrition (layoffs and retirements) (2020-21) (2021-22) (2022-23)

1. Are savings from attrition included in the budget and MYPs?

2. Are additional H&W benefits for those laid-off or retired employeesincluded in the budget and MYPs?

Certificated (Non-management) - OtherList other significant contract changes and the cost impact of each change (i.e., class size, hours of employment, leave of absence, bonuses, etc.):

128128




Form 01CS


S8B. Cost Analysis of District's Labor Agreements - Classified (Non-management) Employees



(2019-20) (2020-21) (2021-22) (2022-23)

Number of classified (non-management)FTE positions 295.0 295.0 295.0 295.0

Classified (Non-management) Salary and Benefit Negotiations

1. Are salary and benefit negotiations settled for the budget year? NoIf Yes, and the corresponding public disclosure documentshave been filed with the COE, complete questions 2 and 3.

If Yes, and the corresponding public disclosure documentshave not been filed with the COE, complete questions 2-5.


Negotiations Settled2a. Per Government Code Section 3547.5(a), date of public disclosure

board meeting:

2b. Per Government Code Section 3547.5(b), was the agreement certified

by the district superintendent and chief business official?

If Yes, date of Superintendent and CBO certification:

3. Per Government Code Section 3547.5(c), was a budget revision adopted

to meet the costs of the agreement?

If Yes, date of budget revision board adoption:

4. Period covered by the agreement: Begin Date: End Date:


(2020-21) (2021-22) (2022-23)


One Year Agreement


% change in salary schedule from prior year

orMultiyear Agreement



Identify the source of funding that will be used to support multiyear salary commitments:




(2020-21) (2021-22) (2022-23)


129129




Form 01CS


Budget Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Health and Welfare (H&W) Benefits (2020-21) (2021-22) (2022-23)





Classified (Non-management) Prior Year Settlements

Are any new costs from prior year settlements included in the budget?

If Yes, amount of new costs included in the budget and MYPsIf Yes, explain the nature of the new costs:

Budget Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Step and Column Adjustments (2020-21) (2021-22) (2022-23)

1. Are step & column adjustments included in the budget and MYPs?

2. Cost of step & column adjustments

3. Percent change in step & column over prior year

Budget Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Attrition (layoffs and retirements) (2020-21) (2021-22) (2022-23)

1. Are savings from attrition included in the budget and MYPs?

2. Are additional H&W benefits for those laid-off or retired employeesincluded in the budget and MYPs?

Classified (Non-management) - OtherList other significant contract changes and the cost impact of each change (i.e., hours of employment, leave of absence, bonuses, etc.):

130130




Form 01CS


S8C. Cost Analysis of District's Labor Agreements - Management/Supervisor/Confidential Employees



(2019-20) (2020-21) (2021-22) (2022-23)Number of management, supervisor, andconfidential FTE positions 31.0 31.0 31.0 31.0

Management/Supervisor/Confidential

Salary and Benefit Negotiations

1. Are salary and benefit negotiations settled for the budget year? No

If Yes, complete question 2.


If n/a, skip the remainder of Section S8C.

Negotiations Settled


(2020-21) (2021-22) (2022-23)







(2020-21) (2021-22) (2022-23)


Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent YearHealth and Welfare (H&W) Benefits (2020-21) (2021-22) (2022-23)





Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent YearStep and Column Adjustments (2020-21) (2021-22) (2022-23)

1. Are step & column adjustments included in the budget and MYPs?2. Cost of step and column adjustments3. Percent change in step & column over prior year

Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent YearOther Benefits (mileage, bonuses, etc.) (2020-21) (2021-22) (2022-23)

1. Are costs of other benefits included in the budget and MYPs?

2. Total cost of other benefits

3. Percent change in cost of other benefits over prior year

131131




Form 01CS


S9. Local Control and Accountability Plan (LCAP)

Confirm that the school district's governing board has adopted an LCAP or an update to the LCAP effective for the budget year.

DATA ENTRY: Click the appropriate Yes or No button in item 1, and enter the date in item 2.

1. Did or will the school district's governing board adopt an LCAP or an update to the LCAP effective for the budget year? No

2. Adoption date of the LCAP or an update to the LCAP. Due by Dec. 15, 2020

S10. LCAP Expenditures

Confirm that the school district's budget includes the expenditures necessary to implement the LCAP or annual update to the LCAP.

DATA ENTRY: Click the appropriate Yes or No button.

Does the school district's budget include the expenditures necessary to implement the LCAP or annual update to the LCAP as describedin the Local Control and Accountability Plan and Annual Update Template? No

132132




Form 01CS


ADDITIONAL FISCAL INDICATORS

The following fiscal indicators are designed to provide additional data for reviewing agencies. A "Yes" answer to any single indicator does not necessarily suggest a cause for concern, but mayalert the reviewing agency to the need for additional review.

DATA ENTRY: Click the appropriate Yes or No button for items A1 through A9 except item A3, which is automatically completed based on data in Criterion 2.

A1. Do cash flow projections show that the district will end the budget year with anegative cash balance in the general fund? Yes

A2. Is the system of personnel position control independent from the payroll system?Yes

A3. Is enrollment decreasing in both the prior fiscal year and budget year? (Data from theenrollment budget column and actual column of Criterion 2A are used to determine Yes or No) No

A4. Are new charter schools operating in district boundaries that impact the district'senrollment, either in the prior fiscal year or budget year? No

A5. Has the district entered into a bargaining agreement where any of the budgetor subsequent years of the agreement would result in salary increases that Noare expected to exceed the projected state funded cost-of-living adjustment?

A6. Does the district provide uncapped (100% employer paid) health benefits for current orretired employees? No

A7. Is the district's financial system independent of the county office system?No

A8. Does the district have any reports that indicate fiscal distress pursuant to EducationCode Section 42127.6(a)? (If Yes, provide copies to the county office of education) No

A9. Have there been personnel changes in the superintendent or chief businessofficial positions within the last 12 months? Yes

When providing comments for additional fiscal indicators, please include the item number applicable to each comment.

Comments:(optional)

End of School District Budget Criteria and Standards Review

133133


2020-21 July 1 BudgetAVERAGE DAILY ATTENDANCE 33 66985 0000000

Form A

California Dept of EducationSACS Financial Reporting Software - 2020.1.0File: ada (Rev 03/27/2018) Printed: 6/25/2020 6:15 PM

2019-20 Estimated Actuals 2020-21 Budget2020-21 Budget

Description P-2 ADA Annual ADA Funded ADAEstimated P-2

ADAEstimated

Annual ADAEstimated

Funded ADA

A. DISTRICT1. Total District Regular ADA

Includes Opportunity Classes, Home &Hospital, Special Day Class, ContinuationEducation, Special Education NPS/LCIand Extended Year, and Community DaySchool (includes Necessary Small SchoolADA) 4,260.02 4,260.02 4,271.04 4,260.02 4,260.02 4,260.02

2. Total Basic Aid Choice/Court OrderedVoluntary Pupil Transfer Regular ADA Includes Opportunity Classes, Home &Hospital, Special Day Class, ContinuationEducation, Special Education NPS/LCIand Extended Year, and Community DaySchool (ADA not included in Line A1 above)

3. Total Basic Aid Open Enrollment Regular ADAIncludes Opportunity Classes, Home &Hospital, Special Day Class, ContinuationEducation, Special Education NPS/LCIand Extended Year, and Community DaySchool (ADA not included in Line A1 above)

4. Total, District Regular ADA(Sum of Lines A1 through A3) 4,260.02 4,260.02 4,271.04 4,260.02 4,260.02 4,260.02

5. District Funded County Program ADAa. County Community Schoolsb. Special Education-Special Day Class 4.07 4.07 4.07 4.07 4.07 4.07c. Special Education-NPS/LCId. Special Education Extended Year 0.18 0.18 0.18 0.18 0.18 0.18e. Other County Operated Programs:

Opportunity Schools and Full DayOpportunity Classes, Specialized SecondarySchools

f. County School Tuition Fund(Out of State Tuition) [EC 2000 and 46380]

g. Total, District Funded County Program ADA(Sum of Lines A5a through A5f) 4.25 4.25 4.25 4.25 4.25 4.25

6. TOTAL DISTRICT ADA(Sum of Line A4 and Line A5g) 4,264.27 4,264.27 4,275.29 4,264.27 4,264.27 4,264.27

7. Adults in Correctional Facilities8. Charter School ADA

(Enter Charter School ADA usingTab C. Charter School ADA)

134134



Form A


2019-20 Estimated Actuals 2020-21 Budget2020-21 BudgetEstimated P-2 Estimated Estimated

Description P-2 ADA Annual ADA Funded ADA ADA Annual ADA Funded ADA

B. COUNTY OFFICE OF EDUCATION1. County Program Alternative Education ADA

a. County Group Home and Institution Pupilsb. Juvenile Halls, Homes, and Campsc. Probation Referred, On Probation or Parole,

Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)]d. Total, County Program Alternative Education

ADA (Sum of Lines B1a through B1c) 0.00 0.00 0.00 0.00 0.00 0.002. District Funded County Program ADA

a. County Community Schoolsb. Special Education-Special Day Classc. Special Education-NPS/LCId. Special Education Extended Yeare. Other County Operated Programs:


f. County School Tuition Fund(Out of State Tuition) [EC 2000 and 46380]

g. Total, District Funded County Program ADA(Sum of Lines B2a through B2f) 0.00 0.00 0.00 0.00 0.00 0.00

3. TOTAL COUNTY OFFICE ADA(Sum of Lines B1d and B2g) 0.00 0.00 0.00 0.00 0.00 0.00

4. Adults in Correctional Facilities5. County Operations Grant ADA6. Charter School ADA

(Enter Charter School ADA usingTab C. Charter School ADA)

135135



Form A


2019-20 Estimated Actuals 2020-21 Budget2020-21 Budget

Description P-2 ADA Annual ADA Funded ADAEstimated P-2

ADAEstimated

Annual ADAEstimated

Funded ADAC. CHARTER SCHOOL ADA

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

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

1. Total Charter School Regular ADA 2. Charter School County Program Alternative

Education ADAa. County Group Home and Institution Pupilsb. Juvenile Halls, Homes, and Campsc. Probation Referred, On Probation or Parole,

Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)]d. Total, Charter School County Program

Alternative Education ADA(Sum of Lines C2a through C2c) 0.00 0.00 0.00 0.00 0.00 0.00

3. Charter School Funded County Program ADAa. County Community Schoolsb. Special Education-Special Day Classc. Special Education-NPS/LCId. Special Education Extended Yeare. Other County Operated Programs:


f. Total, Charter School Funded CountyProgram ADA(Sum of Lines C3a through C3e) 0.00 0.00 0.00 0.00 0.00 0.00

4. TOTAL CHARTER SCHOOL ADA(Sum of Lines C1, C2d, and C3f) 0.00 0.00 0.00 0.00 0.00 0.00

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

5. Total Charter School Regular ADA 6. Charter School County Program Alternative

Education ADAa. County Group Home and Institution Pupilsb. Juvenile Halls, Homes, and Campsc. Probation Referred, On Probation or Parole,

Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)]d. Total, Charter School County Program

Alternative Education ADA(Sum of Lines C6a through C6c) 0.00 0.00 0.00 0.00 0.00 0.00

7. Charter School Funded County Program ADAa. County Community Schoolsb. Special Education-Special Day Classc. Special Education-NPS/LCId. Special Education Extended Yeare. Other County Operated Programs:


f. Total, Charter School Funded CountyProgram ADA(Sum of Lines C7a through C7e) 0.00 0.00 0.00 0.00 0.00 0.00

8. TOTAL CHARTER SCHOOL ADA(Sum of Lines C5, C6d, and C7f) 0.00 0.00 0.00 0.00 0.00 0.00

9. TOTAL CHARTER SCHOOL ADAReported in Fund 01, 09, or 62(Sum of Lines C4 and C8) 0.00 0.00 0.00 0.00 0.00 0.00

136136


July 1 Budget2020-21 Budget

Cashflow Worksheet - Budget Year (1)33 66985 0000000

Form CASH

California Dept of EducationSACS Financial Reporting Software - 2020.1.0File: cashi (Rev 06/17/2014) Printed: 6/25/2020 6:15 PM

Beginning

Object

Balances(Ref. Only) July August September October November December January February

ESTIMATES THROUGH THE MONTHOF JUNE

A. BEGINNING CASH 8,892,759.00 8,974,113.00 6,421,915.00 4,964,537.00 3,507,375.00 2,799,497.00 5,638,025.00 8,966,228.00B. RECEIPTS

LCFF/Revenue Limit Sources Principal Apportionment 8010-8019 1,876,462.00 1,876,462.00 3,377,632.00 3,377,632.00 3,377,632.00 3,377,632.00 3,377,632.00 Property Taxes 8020-8079 426,024.00 624.00 448,738.00 2,307,283.00 2,495,390.00 24,512.00 Miscellaneous Funds 8080-8099 (5,290.00) 0.00 (801.00) 0.00 (801.00)

Federal Revenue 8100-8299 128,616.00 24,726.00 352.00 724,178.00 12,570.00 1,750,106.00 1,237,983.00 22,576.00 Other State Revenue 8300-8599 38,230.00 329,867.00 0.00 28,786.00 606,816.00 144,475.00 423,288.00 138,574.00 Other Local Revenue 8600-8799 1,282.00 215,579.00 20,008.00 754,084.00 371,955.00 53,766.00 761,748.00 12,461.00 Interfund Transfers In 8910-8929 All Other Financing Sources 8930-8979 TOTAL RECEIPTS 2,044,590.00 2,441,344.00 3,824,016.00 4,884,503.00 4,817,711.00 7,632,461.00 8,296,041.00 198,123.00

C. DISBURSEMENTSCertificated Salaries 1000-1999 262,872.00 2,034,773.00 2,138,299.00 2,179,462.00 2,142,193.00 2,131,066.00 2,096,891.00 2,160,375.00Classified Salaries 2000-2999 472,563.00 726,389.00 781,422.00 882,619.00 849,333.00 838,504.00 784,321.00 827,828.00Employee Benefits 3000-3999 87,444.00 1,320,042.00 1,426,764.00 1,231,239.00 1,156,101.00 906,507.00 1,130,042.00 1,677,998.00Books and Supplies 4000-4999 62,125.00 324,494.00 233,039.00 1,440,736.00 419,743.00 171,888.00 227,526.00 238,689.00Services 5000-5999 547,813.00 587,844.00 701,870.00 607,609.00 958,219.00 745,968.00 529,058.00 573,892.00Capital Outlay 6000-6599 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Other Outgo 7000-7499 530,419.00 0.00 0.00 0.00 0.00 0.00 200,000.00 15,445.00Interfund Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00All Other Financing Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00TOTAL DISBURSEMENTS 1,963,236.00 4,993,542.00 5,281,394.00 6,341,665.00 5,525,589.00 4,793,933.00 4,967,838.00 5,494,227.00

D. BALANCE SHEET ITEMSAssets and Deferred Outflows Cash Not In Treasury 9111-9199 Accounts Receivable 9200-9299 Due From Other Funds 9310 Stores 9320 Prepaid Expenditures 9330 Other Current Assets 9340 Deferred Outflows of Resources 9490 SUBTOTAL 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Liabilities and Deferred Inflows Accounts Payable 9500-9599 Due To Other Funds 9610 Current Loans 9640 Unearned Revenues 9650 Deferred Inflows of Resources 9690 SUBTOTAL 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Nonoperating Suspense Clearing 9910 0.00 TOTAL BALANCE SHEET ITEMS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

E. NET INCREASE/DECREASE (B - C + D) 81,354.00 (2,552,198.00) (1,457,378.00) (1,457,162.00) (707,878.00) 2,838,528.00 3,328,203.00 (5,296,104.00)F. ENDING CASH (A + E) 8,974,113.00 6,421,915.00 4,964,537.00 3,507,375.00 2,799,497.00 5,638,025.00 8,966,228.00 3,670,124.00

G. ENDING CASH, PLUS CASHACCRUALS AND ADJUSTMENTS

137137




Form CASH


ObjectESTIMATES THROUGH THE MONTH

OF JUNEA. BEGINNING CASHB. RECEIPTS

LCFF/Revenue Limit Sources Principal Apportionment 8010-8019 Property Taxes 8020-8079 Miscellaneous Funds 8080-8099

Federal Revenue 8100-8299 Other State Revenue 8300-8599 Other Local Revenue 8600-8799 Interfund Transfers In 8910-8929 All Other Financing Sources 8930-8979 TOTAL RECEIPTS

C. DISBURSEMENTSCertificated Salaries 1000-1999Classified Salaries 2000-2999Employee Benefits 3000-3999Books and Supplies 4000-4999Services 5000-5999Capital Outlay 6000-6599Other Outgo 7000-7499Interfund Transfers Out 7600-7629All Other Financing Uses 7630-7699TOTAL DISBURSEMENTS

D. BALANCE SHEET ITEMSAssets and Deferred Outflows Cash Not In Treasury 9111-9199 Accounts Receivable 9200-9299 Due From Other Funds 9310 Stores 9320 Prepaid Expenditures 9330 Other Current Assets 9340 Deferred Outflows of Resources 9490 SUBTOTAL

Liabilities and Deferred Inflows Accounts Payable 9500-9599 Due To Other Funds 9610 Current Loans 9640 Unearned Revenues 9650 Deferred Inflows of Resources 9690 SUBTOTAL

Nonoperating Suspense Clearing 9910 TOTAL BALANCE SHEET ITEMS

E. NET INCREASE/DECREASE (B - C + D)F. ENDING CASH (A + E)


March April May June Accruals Adjustments TOTAL BUDGET

3,670,124.00 258,021.00 (3,404,698.00) (5,544,868.00)

16,888,162.00 37,529,246.00 37,529,246.00172,578.00 768,365.00 193,597.00 1,752,756.00 8,589,867.00 8,589,867.00

(5,798.00) (12,690.00) (12,690.00)962,221.00 28,796.00 559,788.00 559,789.00 6,011,701.00 6,011,701.00247,022.00 385,487.00 937,379.00 941,888.00 4,221,812.00 4,221,812.00460,329.00 11,233.00 0.00 412,592.00 3,075,037.00 3,075,037.00

0.00 0.000.00 0.00

1,842,150.00 1,193,881.00 1,690,764.00 3,661,227.00 16,888,162.00 0.00 59,414,973.00 59,414,973.00

2,159,913.00 2,120,301.00 2,164,483.00 2,439,840.00 24,030,468.00 24,030,468.00848,605.00 798,274.00 807,525.00 972,321.00 9,589,704.00 9,589,704.00

1,391,674.00 1,300,178.00 434,401.00 4,578,969.00 16,641,359.00 16,641,359.00112,995.00 133,795.00 47,796.00 73,289.00 3,486,115.00 3,486,115.00725,621.00 481,990.00 376,729.00 1,627,735.00 8,464,348.00 8,464,348.00

0.00 0.00 0.00 173,742.00 173,742.00 173,742.0015,445.00 22,062.00 0.00 46,095.00 829,466.00 829,466.00

0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00

5,254,253.00 4,856,600.00 3,830,934.00 9,911,991.00 0.00 0.00 63,215,202.00 63,215,202.00

0.000.000.000.000.000.00

0.00 0.000.00 0.00 0.00 0.00 0.00 0.00 0.00

0.000.000.000.000.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.000.00 0.00 0.00 0.00 0.00 0.00 0.00

(3,412,103.00) (3,662,719.00) (2,140,170.00) (6,250,764.00) 16,888,162.00 0.00 (3,800,229.00) (3,800,229.00)258,021.00 (3,404,698.00) (5,544,868.00) (11,795,632.00)

5,092,530.00

138138




Form CASH


Beginning

Object

Balances(Ref. Only) July August September October November December January February

ESTIMATES THROUGH THE MONTHOF JUNE

A. BEGINNING CASH (11,795,632.00) (11,180,229.00) (13,722,225.00) (15,171,112.00) (16,619,554.00) (17,418,589.00) (16,233,006.00) (12,695,960.00)B. RECEIPTS

LCFF/Revenue Limit Sources Principal Apportionment 8010-8019 1,881,374.00 1,881,374.00 3,386,475.00 3,386,475.00 3,386,475.00 3,386,475.00 3,386,475.00 3,386,475.00 Property Taxes 8020-8079 426,024.00 0.00 448,738.00 2,307,283.00 2,495,390.00 24,512.00 Miscellaneous Funds 8080-8099

Federal Revenue 8100-8299 128,616.00 24,726.00 0.00 724,178.00 12,570.00 5,828.00 1,237,983.00 22,576.00 Other State Revenue 8300-8599 38,230.00 329,867.00 0.00 28,786.00 606,816.00 144,475.00 423,288.00 138,574.00 Other Local Revenue 8600-8799 0.00 215,579.00 20,008.00 754,084.00 271,955.00 53,766.00 761,748.00 12,461.00 Interfund Transfers In 8910-8929 All Other Financing Sources 8930-8979 TOTAL RECEIPTS 2,048,220.00 2,451,546.00 3,832,507.00 4,893,523.00 4,726,554.00 5,897,827.00 8,304,884.00 3,584,598.00

C. DISBURSEMENTSCertificated Salaries 1000-1999 262,872.00 2,034,773.00 2,138,299.00 2,179,762.00 2,142,193.00 2,131,066.00 2,096,891.00 2,160,375.00Classified Salaries 2000-2999 472,563.00 726,389.00 781,422.00 882,619.00 849,333.00 838,504.00 784,321.00 827,828.00Employee Benefits 3000-3999 87,444.00 1,320,042.00 1,426,764.00 1,231,239.00 1,156,101.00 906,507.00 1,130,042.00 1,677,998.00Books and Supplies 4000-4999 62,125.00 324,494.00 233,039.00 1,440,736.00 419,743.00 71,888.00 227,526.00 238,689.00Services 5000-5999 547,813.00 587,844.00 701,870.00 607,609.00 958,219.00 745,968.00 529,058.00 573,892.00Capital Outlay 6000-6599 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Other Outgo 7000-7499 0.00 0.00 0.00 0.00 0.00 18,311.00 0.00 0.00Interfund Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00All Other Financing Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00TOTAL DISBURSEMENTS 1,432,817.00 4,993,542.00 5,281,394.00 6,341,965.00 5,525,589.00 4,712,244.00 4,767,838.00 5,478,782.00

D. BALANCE SHEET ITEMSAssets and Deferred Outflows Cash Not In Treasury 9111-9199 Accounts Receivable 9200-9299 16,888,162.00 Due From Other Funds 9310 Stores 9320 Prepaid Expenditures 9330 Other Current Assets 9340 Deferred Outflows of Resources 9490 SUBTOTAL 16,888,162.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Liabilities and Deferred Inflows Accounts Payable 9500-9599 Due To Other Funds 9610 Current Loans 9640 Unearned Revenues 9650 Deferred Inflows of Resources 9690 SUBTOTAL 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Nonoperating Suspense Clearing 9910 TOTAL BALANCE SHEET ITEMS 16,888,162.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

E. NET INCREASE/DECREASE (B - C + D) 615,403.00 (2,541,996.00) (1,448,887.00) (1,448,442.00) (799,035.00) 1,185,583.00 3,537,046.00 (1,894,184.00)F. ENDING CASH (A + E) (11,180,229.00) (13,722,225.00) (15,171,112.00) (16,619,554.00) (17,418,589.00) (16,233,006.00) (12,695,960.00) (14,590,144.00)


139139




Form CASH


ObjectESTIMATES THROUGH THE MONTH

OF JUNEA. BEGINNING CASHB. RECEIPTS

LCFF/Revenue Limit Sources Principal Apportionment 8010-8019 Property Taxes 8020-8079 Miscellaneous Funds 8080-8099

Federal Revenue 8100-8299 Other State Revenue 8300-8599 Other Local Revenue 8600-8799 Interfund Transfers In 8910-8929 All Other Financing Sources 8930-8979 TOTAL RECEIPTS

C. DISBURSEMENTSCertificated Salaries 1000-1999Classified Salaries 2000-2999Employee Benefits 3000-3999Books and Supplies 4000-4999Services 5000-5999Capital Outlay 6000-6599Other Outgo 7000-7499Interfund Transfers Out 7600-7629All Other Financing Uses 7630-7699TOTAL DISBURSEMENTS

D. BALANCE SHEET ITEMSAssets and Deferred Outflows Cash Not In Treasury 9111-9199 Accounts Receivable 9200-9299 Due From Other Funds 9310 Stores 9320 Prepaid Expenditures 9330 Other Current Assets 9340 Deferred Outflows of Resources 9490 SUBTOTAL

Liabilities and Deferred Inflows Accounts Payable 9500-9599 Due To Other Funds 9610 Current Loans 9640 Unearned Revenues 9650 Deferred Inflows of Resources 9690 SUBTOTAL

Nonoperating Suspense Clearing 9910 TOTAL BALANCE SHEET ITEMS

E. NET INCREASE/DECREASE (B - C + D)F. ENDING CASH (A + E)


March April May June Accruals Adjustments TOTAL BUDGET

(14,590,144.00) (14,600,327.00) (14,854,509.00) (13,171,636.00)

3,386,475.00 3,386,475.00 3,386,475.00 3,386,473.00 0.00 37,627,496.00 37,627,496.00172,578.00 768,365.00 193,597.00 1,761,442.00 8,597,929.00 8,597,929.00

0.00 0.00962,221.00 28,796.00 557,050.00 557,051.00 4,261,595.00 4,261,595.00247,022.00 385,487.00 939,661.00 939,662.00 4,221,868.00 4,221,868.00460,329.00 11,233.00 437,024.00 76,850.00 3,075,037.00 3,075,037.00

0.000.00

5,228,625.00 4,580,356.00 5,513,807.00 6,721,478.00 0.00 0.00 57,783,925.00 57,783,925.00

2,159,913.00 2,120,301.00 2,164,483.00 2,799,997.00 24,390,925.00 24,390,925.00848,605.00 798,274.00 807,525.00 1,227,247.00 9,844,630.00 9,844,630.00

1,391,674.00 1,300,178.00 434,401.00 4,958,778.00 17,021,168.00 17,021,168.00112,995.00 133,795.00 47,796.00 1,983,705.00 5,296,531.00 5,296,531.00725,621.00 481,990.00 376,729.00 1,936,573.00 8,773,186.00 8,773,186.00

0.00 0.00 0.00 176,748.00 176,748.00 176,748.000.00 0.00 0.00 0.00 18,311.00 18,311.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 811,466.00 811,466.00 811,466.00

5,238,808.00 4,834,538.00 3,830,934.00 13,894,514.00 0.00 0.00 66,332,965.00 66,332,965.00

0.000.000.000.000.000.000.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.000.000.000.000.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.000.00 0.00 0.00 0.00 0.00 0.00 0.00

(10,183.00) (254,182.00) 1,682,873.00 (7,173,036.00) 0.00 0.00 (8,549,040.00) (8,549,040.00)(14,600,327.00) (14,854,509.00) (13,171,636.00) (20,344,672.00)

(20,344,672.00)

140140


July 1 BudgetFINANCIAL REPORTS

2020-21 BudgetSchool District Certification

33 66985 0000000Form CB

California Dept of EducationSACS Financial Reporting Software - 2020.1.0File: cb (Rev 03/26/2020) Printed: 6/25/2020 6:16 PM

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) Revenue

Projected change in LCFF revenue is within the standard for thebudget and two 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.

X

8 Deficit Spending Unrestricted deficit spending, if any, has not exceeded the standardfor two or more of the last three fiscal years. X

9 Fund Balance Unrestricted general fund beginning balance has not beenoverestimated by more than the standard for two or more of the lastthree fiscal years.

X

10 Reserves Projected available reserves (e.g., reserve for economicuncertainties, unassigned/unappropriated amounts) meet minimumrequirements for the budget and two subsequent fiscal years.

X

SUPPLEMENTAL INFORMATION No YesS1 Contingent Liabilities Are there known or contingent liabilities (e.g., financial or program

audits, litigation, state compliance reviews) that may impact thebudget?

X

S2 Using One-time Revenuesto Fund OngoingExpenditures

Are there ongoing general fund expenditures in excess of onepercent of the total general fund expenditures that are funded withone-time resources?

X

S3 Using Ongoing 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

142142




33 66985 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 (2019-20) annualpayment?

X

S7a Postemployment BenefitsOther than Pensions

Does the district provide postemployment benefits other thanpensions (OPEB)? X

• If yes, are they lifetime benefits? n/a• If yes, do benefits continue beyond age 65? n/a• If yes, are benefits funded by pay-as-you-go? n/a

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 oran update to the LCAP effective for the budget year? X

• Adoption date of the LCAP or an update to the LCAP: Due by Dec. 15, 2020Due by Dec. 15, 2020

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?

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

143143




33 66985 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

144144



GENERAL FUNDCurrent Expense Formula/Minimum Classroom Compensation

33 66985 0000000Form CEB

California Dept of EducationSACS Financial Reporting Software - 2020.1.0File: ceb (Rev 03/26/2020) Printed: 6/25/2020 6:17 PM

PART I - CURRENTEXPENSE FORMULA

Total Expensefor Year

(1)EDPNo.

Reductions(See Note 1)

(2)EDPNo.

Current Expenseof Education(Col 1 - Col 2)

(3)EDPNo.

Reductions(Extracted)

(See Note 2)(4a)

Reductions(Overrides)*(See Note 2)

(4b)EDPNo.

Current Expense-Part II

(Col 3 - Col 4)(5)

EDPNo.

1000 - CertificatedSalaries 24,030,468.00 301 0.00 303 24,030,468.00 305 179,507.00 307 23,850,961.00 309

2000 - Classified Salaries 9,589,704.00 311 0.00 313 9,589,704.00 315 1,453,752.00 317 8,135,952.00 319

3000 - Employee Benefits 16,641,359.00 321 284,163.00 323 16,357,196.00 325 808,658.00 327 15,548,538.00 329

4000 - Books, SuppliesEquip Replace. (6500) 3,571,735.00 331 3,200.00 333 3,568,535.00 335 643,727.00 337 2,924,808.00 339

5000 - Services. . . &7300 - Indirect Costs 8,464,348.00 341 157,675.00 343 8,306,673.00 345 1,272,985.00 347 7,033,688.00 349

TOTAL 61,852,576.00 365 TOTAL 57,493,947.00 369

Note 1 - In Column 2, report expenditures for the following programs: Nonagency (Goals 7100-7199), Community Services (Goal 8100), Food Services

(Function 3700), Fringe Benefits for Retired Persons (Objects 3701-3702), and Facilities Acquisition & Construction (Function 8500).

Note 2 - In Column 4, report expenditures for: Transportation (Function 3600), Lottery Expenditures (Resource 1100), Special Education Students in

Nonpublic Schools (Function 1180), and other federal or state categorical aid in which funds were granted for expenditures in a program not

incurring any teacher salary expenditures or requiring disbursement of the funds without regard to the requirements of EC Section 41372.

* If an amount (even zero) is entered in any row of Column 4b or in Line 13b, the form uses only the values in Column 4b and Line 13b rather than the

values in Column 4a and Line 13a.

PART II: MINIMUM CLASSROOM COMPENSATION (Instruction, Functions 1000-1999) ObjectEDPNo.

1. Teacher Salaries as Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1100 19,385,303.00 375

2. Salaries of Instructional Aides Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2100 1,907,701.00 380

3. STRS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3101 & 3102 5,353,993.00 382

4. PERS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3201 & 3202 456,741.00 383

5. OASDI - Regular, Medicare and Alternative. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3301 & 3302 466,081.00 384

6. Health & Welfare Benefits (EC 41372)

(Include Health, Dental, Vision, Pharmaceutical, and

Annuity Plans). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3401 & 3402 3,183,502.00 385

7. Unemployment Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3501 & 3502 10,678.00 390

8. Workers' Compensation Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3601 & 3602 1,025,016.00 392

9. OPEB, Active Employees (EC 41372). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3751 & 3752 0.00

10. Other Benefits (EC 22310). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3901 & 3902 61,500.00 393

11. SUBTOTAL Salaries and Benefits (Sum Lines 1 - 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .31,850,515.00 395

12. Less: Teacher and Instructional Aide Salaries and

Benefits deducted in Column 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00

13a. Less: Teacher and Instructional Aide Salaries and

Benefits (other than Lottery) deducted in Column 4a (Extracted). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .65,788.00 396b. Less: Teacher and Instructional Aide Salaries and

Benefits (other than Lottery) deducted in Column 4b (Overrides)*. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 396

14. TOTAL SALARIES AND BENEFITS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .31,784,727.00 397

15. Percent of Current Cost of Education Expended for Classroom

Compensation (EDP 397 divided by EDP 369) Line 15 must

equal or exceed 60% for elementary, 55% for unified and 50%

for high school districts to avoid penalty under provisions of EC 41372. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55.28%

16. District is exempt from EC 41372 because it meets the provisions

of EC 41374. (If exempt, enter 'X') . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART III: DEFICIENCY AMOUNT

A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under theprovisions of EC 41374.A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under theprovisions of EC 41374.1. Minimum percentage required (60% elementary, 55% unified, 50% high) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .55.00%2. Percentage spent by this district (Part II, Line 15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .55.28%3. Percentage below the minimum (Part III, Line 1 minus Line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0.00%4. District's Current Expense of Education after reductions in columns 4a or 4b (Part I, EDP 369). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .57,493,947.00

5. Deficiency Amount (Part III, Line 3 times Line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0.00

PART IV: Explanation for adjustments entered in Part I, Column 4b (required)

146146



GENERAL FUNDCurrent Expense Formula/Minimum Classroom Compensation

33 66985 0000000Form CEB

California Dept of EducationSACS Financial Reporting Software - 2020.1.0File: ceb (Rev 03/26/2020) Printed: 6/25/2020 6:17 PM

147147



Multiyear ProjectionsUnrestricted

33 66985 0000000Form MYP

California Dept of EducationSACS Financial Reporting Software - 2020.1.0File: myp (Rev 03/30/2015) Printed: 6/25/2020 6:18 PM

DescriptionObjectCodes

2020-21Budget

(Form 01)(A)

%Change

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

2021-22Projection

(C)

%Change

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

2022-23Projection

(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 SOURCES1. LCFF/Revenue Limit Sources 8010-8099 46,106,423.00 0.26% 46,225,425.00 0.00% 46,225,425.002. Federal Revenues 8100-8299 479,180.00 0.00% 479,180.00 0.00% 479,180.003. Other State Revenues 8300-8599 841,095.00 0.00% 841,136.00 0.00% 841,136.004. Other Local Revenues 8600-8799 141,686.00 0.00% 141,686.00 0.00% 141,686.005. Other Financing Sources

a. Transfers In 8900-8929 0.00 0.00% 0.00 0.00% 0.00b. Other Sources 8930-8979 0.00 0.00% 0.00 0.00% 0.00c. Contributions 8980-8999 (6,469,585.00) 7.06% (6,926,092.00) 6.54% (7,378,781.00)

6. Total (Sum lines A1 thru A5c) 41,098,799.00 -0.82% 40,761,335.00 -1.11% 40,308,646.00

B. EXPENDITURES AND OTHER FINANCING USES

1. Certificated Salaries

a. Base Salaries 20,037,361.00 20,337,921.42

b. Step & Column Adjustment 300,560.42 305,068.82

c. Cost-of-Living Adjustment 0.00 0.00

d. Other Adjustments 0.00 0.00

e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 20,037,361.00 1.50% 20,337,921.42 1.50% 20,642,990.24

2. Classified Salaries

a. Base Salaries 7,415,446.00 7,526,677.69




e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 7,415,446.00 1.50% 7,526,677.69 1.50% 7,639,577.86

3. Employee Benefits 3000-3999 11,739,060.00 2.48% 12,030,457.00 6.87% 12,856,363.00

4. Books and Supplies 4000-4999 1,372,455.00 1.47% 1,392,661.00 2.12% 1,422,185.00

5. Services and Other Operating Expenditures 5000-5999 5,767,991.00 1.73% 5,867,777.00 2.12% 5,992,174.00

6. Capital Outlay 6000-6999 120,312.00 1.73% 122,393.00 2.12% 124,988.00

7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 781,466.00 0.00% 781,466.00 0.00% 781,466.00

8. Other Outgo - Transfers of Indirect Costs 7300-7399 (768,850.00) 1.73% (782,151.00) 2.12% (798,733.00)

9. Other Financing Usesa. Transfers Out 7600-7629 0.00 0.00% 0.00% 0.00b. Other Uses 7630-7699 0.00 0.00% 0.00% 0.00

10. Other Adjustments (Explain in Section F below) (7,100,000.00) (8,350,000.00)

11. Total (Sum lines B1 thru B10) 46,465,241.00 -13.53% 40,177,202.11 0.33% 40,311,011.10

C. NET INCREASE (DECREASE) IN FUND BALANCE

(Line A6 minus line B11) (5,366,442.00) 584,132.89 (2,365.10)

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01, line F1e) 6,582,616.00 1,216,174.00 1,800,306.89

2. Ending Fund Balance (Sum lines C and D1) 1,216,174.00 1,800,306.89 1,797,941.79

3. Components of Ending Fund Balance

a. Nonspendable 9710-9719 18,100.00 18,100.00 18,100.00

b. Restricted 9740

c. Committed

1. Stabilization Arrangements 9750 0.00 0.00 0.00

2. Other Commitments 9760 0.00 0.00 0.00

d. Assigned 9780 0.00 0.00 0.00

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties 9789 1,198,074.00 1,776,719.00 1,733,589.00

2. Unassigned/Unappropriated 9790 0.00 5,487.89 46,252.79

f. Total Components of Ending Fund Balance

(Line D3f must agree with line D2) 1,216,174.00 1,800,306.89 1,797,941.79

148148



Multiyear ProjectionsUnrestricted

33 66985 0000000Form MYP



2020-21Budget

(Form 01)(A)

%Change

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

2021-22Projection

(C)

%Change

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

2022-23Projection

(E)

E. AVAILABLE RESERVES

1. General Fund

a. Stabilization Arrangements 9750 0.00 0.00 0.00

b. Reserve for Economic Uncertainties 9789 1,198,074.00 1,776,719.00 1,733,589.00

c. Unassigned/Unappropriated 9790 0.00 5,487.89 46,252.79(Enter reserve projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted.)

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

a. Stabilization Arrangements 9750

b. Reserve for Economic Uncertainties 9789

c. Unassigned/Unappropriated 9790 0.00 0.00 0.00

3. Total Available Reserves (Sum lines E1a thru E2c) 1,198,074.00 1,782,206.89 1,779,841.79

F. ASSUMPTIONSPlease provide below or on a separate attachment, the assumptions used to determine the projections for the first and second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments projected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of theSACS Financial Reporting Software User Guide.

The district plans to update the budget at the 45 day revision using the adopted state budget data and additional Federal funding. The Superintendent will work with the Board to create aStabilzation Plan to balance the budget.The district plans to update the budget at the 45 day revision using the adopted state budget data and additional Federal funding. The Superintendent will work with the Board to create aStabilzation Plan to balance the budget.

149149



Multiyear ProjectionsRestricted

33 66985 0000000Form MYP



2020-21Budget

(Form 01)(A)

%Change

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

2021-22Projection

(C)

%Change

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

2022-23Projection

(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 SOURCES1. LCFF/Revenue Limit Sources 8010-8099 0.00 0.00% 0.00 0.00% 0.002. Federal Revenues 8100-8299 5,532,521.00 -31.63% 3,782,415.00 0.00% 3,782,415.003. Other State Revenues 8300-8599 3,380,717.00 0.02% 3,381,327.00 -0.02% 3,380,732.004. Other Local Revenues 8600-8799 2,933,351.00 0.00% 2,933,351.00 0.00% 2,933,351.005. Other Financing Sources

a. Transfers In 8900-8929 0.00 0.00% 0.00 0.00% 0.00b. Other Sources 8930-8979 0.00 0.00% 0.00 0.00% 0.00c. Contributions 8980-8999 6,469,585.00 7.06% 6,926,092.00 6.54% 7,378,781.00

6. Total (Sum lines A1 thru A5c) 18,316,174.00 -7.06% 17,023,185.00 2.66% 17,475,279.00



a. Base Salaries 3,993,107.00 4,053,003.61






a. Base Salaries 2,174,258.00 2,317,951.87



d. Other Adjustments 111,080.00 (111,080.00)

e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 2,174,258.00 6.61% 2,317,951.87 -3.29% 2,241,641.15


4. Books and Supplies 4000-4999 2,113,660.00 84.27% 3,894,884.00 -42.81% 2,227,350.00

5. Services and Other Operating Expenditures 5000-5999 2,696,357.00 7.75% 2,905,409.00 -3.47% 2,804,599.00

6. Capital Outlay 6000-6999 53,430.00 1.73% 54,354.00 2.12% 55,507.00


8. Other Outgo - Transfers of Indirect Costs 7300-7399 768,850.00 1.73% 782,151.00 2.12% 798,733.009. Other Financing Uses

a. Transfers Out 7600-7629 0.00 0.00% 0.00 0.00% 0.00

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

10. Other Adjustments (Explain in Section F below) 0.00 0.00

11. Total (Sum lines B1 thru B10) 16,749,961.00 13.71% 19,046,775.48 -8.25% 17,475,279.00


(Line A6 minus line B11) 1,566,213.00 (2,023,590.48) 0.00

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01, line F1e) 1,326,071.00 2,892,284.00 868,693.52

2. Ending Fund Balance (Sum lines C and D1) 2,892,284.00 868,693.52 868,693.523. Components of Ending Fund Balance

a. Nonspendable 9710-9719 0.00 0.00

b. Restricted 9740 2,892,287.00 868,693.52 868,693.52

c. Committed

1. Stabilization Arrangements 9750

2. Other Commitments 9760

d. Assigned 9780

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties 9789

2. Unassigned/Unappropriated 9790 (3.00) 0.00 0.00


(Line D3f must agree with line D2) 2,892,284.00 868,693.52 868,693.52

150150



Multiyear ProjectionsRestricted

33 66985 0000000Form MYP



2020-21Budget

(Form 01)(A)

%Change

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

2021-22Projection

(C)

%Change

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

2022-23Projection

(E)


1. General Fund

a. Stabilization Arrangements 9750b. Reserve for Economic Uncertainties 9789

c. Unassigned/Unappropriated 9790

(Enter reserve projections for subsequent years 1 and 2

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

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

a. Stabilization Arrangements 9750

b. Reserve for Economic Uncertainties 9789

c. Unassigned/Unappropriated 9790

3. Total Available Reserves (Sum lines E1a thru E2c)F. ASSUMPTIONSPlease provide below or on a separate attachment, the assumptions used to determine the projections for the first andsecond subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustmentsprojected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of theSACS Financial Reporting Software User Guide.

The classified salary adjustment in 2122 is due to the use of one time restricted program carryover funds and the adjustment in 2223 is due to the removal of the one time funds (not on-going)The classified salary adjustment in 2122 is due to the use of one time restricted program carryover funds and the adjustment in 2223 is due to the removal of the one time funds (not on-going)

151151



Multiyear ProjectionsUnrestricted/Restricted

33 66985 0000000Form MYP



2020-21Budget

(Form 01)(A)

%Change

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

2021-22Projection

(C)

%Change

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

2022-23Projection

(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 46,106,423.00 0.26% 46,225,425.00 0.00% 46,225,425.00 2. Federal Revenues 8100-8299 6,011,701.00 -29.11% 4,261,595.00 0.00% 4,261,595.00 3. Other State Revenues 8300-8599 4,221,812.00 0.02% 4,222,463.00 -0.01% 4,221,868.00 4. Other Local Revenues 8600-8799 3,075,037.00 0.00% 3,075,037.00 0.00% 3,075,037.00 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) 59,414,973.00 -2.74% 57,784,520.00 0.00% 57,783,925.00



a. Base Salaries 24,030,468.00 24,390,925.03






a. Base Salaries 9,589,704.00 9,844,629.56



d. Other Adjustments 111,080.00 (111,080.00)

e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 9,589,704.00 2.66% 9,844,629.56 0.37% 9,881,219.01


4. Books and Supplies 4000-4999 3,486,115.00 51.67% 5,287,545.00 -30.98% 3,649,535.00

5. Services and Other Operating Expenditures 5000-5999 8,464,348.00 3.65% 8,773,186.00 0.27% 8,796,773.00

6. Capital Outlay 6000-6999 173,742.00 1.73% 176,747.00 2.12% 180,495.00


8. Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00% 0.00 0.00% 0.00 9. Other Financing Uses

a. Transfers Out 7600-7629 0.00 0.00% 0.00 0.00% 0.00

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

10. Other Adjustments (7,100,000.00) (8,350,000.00)

11. Total (Sum lines B1 thru B10) 63,215,202.00 -6.31% 59,223,977.59 -2.43% 57,786,290.10


(Line A6 minus line B11) (3,800,229.00) (1,439,457.59) (2,365.10)

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01, line F1e) 7,908,687.00 4,108,458.00 2,669,000.41 2. Ending Fund Balance (Sum lines C and D1) 4,108,458.00 2,669,000.41 2,666,635.31 3. Components of Ending Fund Balance

a. Nonspendable 9710-9719 18,100.00 18,100.00 18,100.00b. Restricted 9740 2,892,287.00 868,693.52 868,693.52c. Committed

1. Stabilization Arrangements 9750 0.00 0.00 0.002. Other Commitments 9760 0.00 0.00 0.00

d. Assigned 9780 0.00 0.00 0.00

e. Unassigned/Unappropriated1. Reserve for Economic Uncertainties 9789 1,198,074.00 1,776,719.00 1,733,589.002. Unassigned/Unappropriated 9790 (3.00) 5,487.89 46,252.79


(Line D3f must agree with line D2) 4,108,458.00 2,669,000.41 2,666,635.31

152152



Multiyear ProjectionsUnrestricted/Restricted

33 66985 0000000Form MYP



2020-21Budget

(Form 01)(A)

%Change

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

2021-22Projection

(C)

%Change

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

2022-23Projection

(E)


1. General Funda. Stabilization Arrangements 9750 0.00 0.00 0.00

b. Reserve for Economic Uncertainties 9789 1,198,074.00 1,776,719.00 1,733,589.00

c. Unassigned/Unappropriated 9790 0.00 5,487.89 46,252.79

d. Negative Restricted Ending Balances

(Negative resources 2000-9999) 979Z (3.00) 0.00 0.00

2. Special Reserve Fund - Noncapital Outlay (Fund 17)a. Stabilization Arrangements 9750 0.00 0.00 0.00

b. Reserve for Economic Uncertainties 9789 0.00 0.00 0.00

c. Unassigned/Unappropriated 9790 0.00 0.00 0.00 3. Total Available Reserves - by Amount (Sum lines E1a thru E2c) 1,198,071.00 1,782,206.89 1,779,841.79

4. Total Available Reserves - by Percent (Line E3 divided by Line F3c) 1.90% 3.01% 3.08%

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 projectionsfor 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 A4 and C4; enter projections) 4,260.02 4,267.00 4,267.00

3. Calculating the Reservesa. Expenditures and Other Financing Uses (Line B11) 63,215,202.00 59,223,977.59 57,786,290.10

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) 63,215,202.00 59,223,977.59 57,786,290.10

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) 1,896,456.06 1,776,719.33 1,733,588.70

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) 1,896,456.06 1,776,719.33 1,733,588.70

h. Available Reserves (Line E3) Meet Reserve Standard (Line F3g) NO YES YES

153153



SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS

33 66985 0000000Form SIAB

California Dept of EducationSACS Financial Reporting Software - 2020.1.0File: siab (Rev 04/06/2020) Printed: 6/25/2020 6:18 PM

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

DescriptionTransfers In

5750Transfers Out

5750Transfers In

7350Transfers Out

7350Transfers In8900-8929

Transfers Out7600-7629

Other Funds9310

Other Funds9610

01 GENERAL FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation

08 STUDENT ACTIVITY SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation

09 CHARTER SCHOOLS SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation

10 SPECIAL EDUCATION PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

11 ADULT EDUCATION FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation

12 CHILD DEVELOPMENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation

13 CAFETERIA SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation

14 DEFERRED MAINTENANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation

15 PUPIL TRANSPORTATION EQUIPMENT FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation

17 SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY

Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation

18 SCHOOL BUS EMISSIONS REDUCTION FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation

19 FOUNDATION SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation

20 SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS

Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation

21 BUILDING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation

25 CAPITAL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation

30 STATE SCHOOL BUILDING LEASE/PURCHASE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation

35 COUNTY SCHOOL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation

40 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS

Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation

49 CAP PROJ FUND FOR BLENDED COMPONENT UNITS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation

51 BOND INTEREST AND REDEMPTION FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation

52 DEBT SVC FUND FOR BLENDED COMPONENT UNITS Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation

53 TAX OVERRIDE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation

56 DEBT SERVICE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation

57 FOUNDATION PERMANENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation

154154



SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS

33 66985 0000000Form SIAB

California Dept of EducationSACS Financial Reporting Software - 2020.1.0File: siab (Rev 04/06/2020) Printed: 6/25/2020 6:18 PM

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

DescriptionTransfers In

5750Transfers Out

5750Transfers In

7350Transfers Out

7350Transfers In8900-8929

Transfers Out7600-7629

Other Funds9310

Other Funds9610

61 CAFETERIA ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation

62 CHARTER SCHOOLS ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation

63 OTHER ENTERPRISE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation

66 WAREHOUSE REVOLVING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation

67 SELF-INSURANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation

71 RETIREE BENEFIT FUND Expenditure Detail Other Sources/Uses Detail 0.00 Fund Reconciliation

73 FOUNDATION PRIVATE-PURPOSE TRUST FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation

76 WARRANT/PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

95 STUDENT BODY FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

TOTALS 0.00 0.00 0.00 0.00 0.00 0.00

155155

LCFF-Calculator 1920 EA 2021 ADOPTED ADA FLAT COPY

LCFF Calculator Universal AssumptionsBanning Unified (66985) ‐ 19‐20 Est Actua

Target Components:COLA & Augmentation

Base Grant Proration Factor

Add-on, ERT & MSA Proration Factor

Base GrantGrade Span AdjustmentSupplemental GrantConcentration GrantAdd-ons

Total TargetTransition Components:

TargetFunded Based on Target Formula (PY P‐2)

FloorRemaining Need after Gap (informational only)

Gap %

Current Year Gap FundingMiscellaneous AdjustmentsEconomic Recovery TargetAdditional State Aid

Total LCFF Entitlement

Components of LCFF By Object Code

8011 - State Aid8011 - Fair Share 8311 & 8590 - CategoricalsEPA (for LCFF Calculation purposes)

Local Revenue Sources: 8021 to 8089 - Property Taxes 8096 - In-Lieu of Property Taxes

Property Taxes net of in-lieuTOTAL FUNDING

Basic Aid Status

Less: Excess TaxesLess: EPA in Excess to LCFF Funding

Total Phase-In Entitlement

EPA Details

% of Adjusted Revenue Limit - Annual

% of Adjusted Revenue Limit - P-2EPA (for LCFF Calculation purposes)

8012 - EPA, Current Year Receipt (P-2 plus Current Year Accrual)

8019 - EPA, Prior Year Adjustment (P-A less Prior Year Accrual)

Accrual (from Assumptions)

Summary of Student Population

Unduplicated Pupil Population

5/27/2020

2019‐20 2020‐21 2021‐22 2022‐23

3.26% 0.00% 2.48% 3.26%

‐ ‐7.92% ‐12.18% ‐14.95%

‐ ‐10.00% ‐10.00% ‐10.00%

35,243,118 32,379,141 32,379,141 32,379,141

1,475,958 1,372,342 1,370,853 1,370,853

6,469,902 6,002,364 6,036,790 6,036,790

6,077,008 5,724,252 5,810,317 5,810,317

698,138 628,324 628,324 628,324

49,964,124 46,106,423 46,225,425 46,225,425

49,964,124$ 46,106,423$ 46,225,425$ 46,225,425$

TRUE TRUE TRUE TRUE

48,179,725 48,067,003 48,067,003 48,067,003

‐ ‐ ‐ ‐

100% 100% 100% 100%

‐ ‐ ‐ ‐

‐ ‐ ‐ ‐

‐ ‐ ‐ ‐

‐ ‐ ‐ ‐49,964,124$ 46,106,423$ 46,225,425$ 46,225,425$

2019‐20 2020‐21 2021‐22 2022‐23

35,985,676$ 32,141,930$ 32,260,932$ 32,260,932$

‐ ‐ ‐ ‐

5,401,238 5,387,316 5,387,316 5,387,316

8,589,867 8,589,867 8,589,867 8,589,867

(12,657) (12,690) (12,690) (12,690)

8,577,210 8,577,177 8,577,177 8,577,177

49,964,124$ 46,106,423$ 46,225,425$ 46,225,425$

Non‐Basic Aid Non‐Basic Aid Non‐Basic Aid Non‐Basic Aid

‐$ ‐$ ‐$ ‐$‐$ ‐$ ‐$ ‐$

49,964,124$ 46,106,423$ 46,225,425$ 46,225,425$

23.88234575% 23.88234575% 23.88234575% 23.88234575%

23.88234575% 23.88234575% 23.88234575% 23.88234575%

5,401,238$ 5,387,316$ 5,387,316$ 5,387,316$

5,401,238 5,387,316 5,387,316 5,387,316

72,049 0 (0) (0)‐ ‐ ‐ ‐

2019‐20 2020‐21 2021‐22 2022‐23

6/26/20206:39 AM LCFF Calculator v21.1a156156

LCFF-Calculator 1920 EA 2021 ADOPTED ADA FLAT COPY

LCFF Calculator Universal AssumptionsBanning Unified (66985) ‐ 19‐20 Est Actua

EnrollmentCOE Enrollment

Total Enrollment

Unduplicated Pupil Count COE Unduplicated Pupil Count

Total Unduplicated Pupil Count

Rolling %, Supplemental Grant Rolling %, Concentration Grant

FUNDED ADA Adjusted Base Grant ADA Grades TK-3 Grades 4-6 Grades 7-8 Grades 9-12 Total Adjusted Base Grant ADA

Necessary Small School ADA Grades TK-3 Grades 4-6 Grades 7-8 Grades 9-12 Total Necessary Small School ADATotal Funded ADA

ACTUAL ADA (Current Year Only)

Grades TK-3 Grades 4-6 Grades 7-8 Grades 9-12Total Actual ADAFunded Difference (Funded ADA less Actual ADA)

LCAP Percentage to Increase or Improve

Services

Current year estimated supplemental and concent

Current year Percentage to Increase or Improve Se

5/27/2020

4,558 4,558 4,558 4,558

4 4 4 4

4,562 4,562 4,562 4,562

4,076 4,076 4,076 4,076

4 4 4 4

4,080 4,080 4,080 4,080

88.1000% 88.9200% 89.4300% 89.4300%

88.1000% 88.9200% 89.4300% 89.4300%

Prior Year Current Year Current Year Current Year

1,471.14 1,489.16 1,489.16 1,489.16

979.57 915.64 915.64 915.64

599.99 633.72 633.72 633.72

1,224.59 1,225.75 1,225.75 1,225.75

4,275.29 4,264.27 4,264.27 4,264.27

Current year Current year Current year Current year

‐ ‐ ‐ ‐

‐ ‐ ‐ ‐

‐ ‐ ‐ ‐

‐ ‐ ‐ ‐

‐ ‐ ‐ ‐

4275.29 4264.27 4264.27 4264.27

1,489.16 1,489.16 1,489.16 1,489.16

915.64 915.64 915.64 915.64

633.72 633.72 633.72 633.72

1,225.75 1,225.75 1,225.75 1,225.75

4,264.27 4,264.27 4,264.27 4,264.27 11.02 ‐ ‐ ‐

2019‐20 2020‐21 2021‐22 2022‐23

12,546,910$ 11,726,616$ 11,847,107$ 11,847,107$

34.17% 34.74% 35.10% 35.10%

6/26/20206:39 AM LCFF Calculator v21.1a157157

Documents

Of the 2020/BUSD...In submitting the 2020-21 Budget, the Board understands its fiduciary responsibility to maintain fiscal solvency for the current and subsequent two fiscal years