Lake Tahoe Unified School District

Transcription

1 Lake Tahoe Unified School District Unaudited Actual Financial Report For The Year Ending June 30, 2018 Dr. James R. Tarwater, Superintendent Billy Wessell, Chief Business & Operations Officer September 11, 2018 Board of Education Barbara Bannar President, Angela Swanson Clerk, Larry Reilly, Troy Matthews, Bonnie Turnbull

2 Memorandum to the Lake Tahoe Unified School District Board of Education September 11, 2018 Please find enclosed the Unaudited Actual Financial Report in accordance with Education Code The financial statements that follow present the fiscal activities of the District funds and the unaudited ending balances as of June 30, The financial statements also include the Revised Adopted Budget updated based on the State Adopted Budget for along with revised beginning balances as a result of the year-end closing process. I would like to thank all of the Business Office Staff for their hard work and dedication over the summer to ensure a smooth transition of fiscal years and the closeout of the fiscal year. I would especially like to thank Lynn Dupree, Director of Financial Services, for her exceptional work on this task. Regards, Billy Wessell Chief Business & Operations Officer

3 MISSION STATEMENT The Lake Tahoe Unified School District, working collaboratively with parents and the community, will provide a quality learning environment in which all students develop competence in basic skill areas and are prepared to be responsible, contributing citizens.

4 GENERAL FUND The General Fund is the chief operating fund for the District. The fund is used to account for the ordinary operations of the District All transactions, except those required or permitted by law to be in another fund, are accounted for in the General Fund

5 GENERAL FUND Unaudited Actuals Combined Summary AUDITED BEGINNING BALANCE $4,184,654 REVENUES LCFF Sources $33,929,433 Federal Revenues $2,008,124 Other State Revenues $6,320,031 Other Local Revenues Total Revenues $1,618,218 $43,875,806 EXPENDITURES Certificated Salaries $20,131,264 Classified Salaries $6,832,984 Employee Benefits $11,186,767 Books and Supplies $1,769,056 Services, Other Operating Expenses $4,795,853 Capital Outlay $82,794 Other Outgoing $177,586 Other Outgoing Total Expenditures ($43,310) $44,932,994 EXCESS (DEFICIENCY)OF REVENUES ($1,057,188) OTHER FINANCING SOURCES/USES Transfers In $250,502 Other Sources $0 Transfers Out $0 Total Other Financing Sources/Uses $250,502 NET INCREASE (DECREASE) IN FUND ($806,686) ENDING FUND BALANCE $3,377,968 COMPONENTS OF ENDING FUND BALANCE Reserved Amounts Revolving Cash Stores Prepaid Expenditures Restricted Designated Amount - 3% Reserve Other Designated $ $ $ $ $ $ 5,290-19,473 1,226,026 1,347, ,190

6 GENERAL FUND - RESTRICTED Unaudited Actuals Summary AUDITED BEGINNING BALANCE $1,698,712 REVENUES LCFF Sources $0 Federal Revenues $1,928,060 Other State Revenues $4,863,301 Other Local Revenues Total Revenues $767,519 $7,558,880 EXPENDITURES Certificated Salaries $3,503,758 Classified Salaries $1,930,758 Employee Benefits $3,103,410 Books and Supplies $424,385 Services, Other Operating Expenses $1,717,604 Capital Outlay $8,344 Other Outgoing $9,254 Transfers of Indirect/Direct Support Costs Total Expenditures $134,700 $10,832,213 EXCESS (DEFICIENCY) OF REVENUES ($3,273,333) OTHER FINANCING SOURCES/USES Transfers In $0 Transfers Out $0 Contributions $2,800,647 Total Other Financing Sources/Uses $2,800,647 NET INCREASE (DECREASE) IN FUND ($472,686) ENDING FUND BALANCE $1,226,026 COMPONENTS OF ENDING FUND BALANCE Reserved Amounts Restricted $ 1,226,026

7 GENERAL FUND - UNRESTRICTED Unaudited Actuals Summary AUDITED BEGINNING BALANCE $2,485,943 REVENUES LCFF Sources $33,929,433 Federal Revenues $80,065 Other State Revenues $1,267,483 Other Local Revenues Total Revenues $850,698 $36,127,679 EXPENDITURES Certificated Salaries $16,627,505 Classified Salaries $4,902,226 Employee Benefits $7,894,111 Books and Supplies $1,344,671 Services, Other Operating Expenses $3,078,248 Capital Outlay $74,450 Other Outgoing $168,332 Transfers of Indirect/Direct Support Costs Total Expenditures ($178,010) $33,911,533 EXCESS (DEFICIENCY) OF REVENUES $2,216,145 OTHER FINANCING SOURCES/USES Transfers In $250,502 Other Sources $0 Transfers Out $0 Contributions Total Other Financing Sources/Uses ($2,800,647) ($2,550,145) NET INCREASE (DECREASE) IN FUND ENDING FUND BALANCE ($334,000) $2,151,943 COMPONENTS OF ENDING FUND BALANCE Reserved Amounts Revolving Cash Stores Prepaid Expenditures Designated Amount - 3% Reserve Other Designated $ $ $ $ $ 5,290-19,473 1,347, ,190

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17 Special Education Pass-Through Fund This Fund is used to account separately for Alpine County s portion of SELPA funding.

18 SPECIAL EDUCATION PASS-THROUGH FUND Unaudited Actuals Summary AUDITED BEGINNING BALANCE $0 REVENUES LCFF Sources $0 Federal Revenues $1,108 Other State Revenues $133,555 Other Local Revenues Total Revenues $134,663 EXPENDITURES Certificated Salaries $0 Classified Salaries $0 Employee Benefits $0 Books and Supplies $0 Services, Other Operating Expenses $0 Capital Outlay $0 Other Outgoing Total Expenditures $134,663 $134,663 EXCESS (DEFICIENCY) OF REVENUES $0 OTHER FINANCING SOURCES/USES Transfers In $0 Transfers Out $0 Total Other Financing Sources/Uses $0 NET INCREASE (DECREASE) IN FUND $0 ENDING FUND BALANCE $0 COMPONENTS OF ENDING FUND BALANCE Reserved Amounts Other Designated $ -

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24 CAFETERIA-FOOD SERVICE Good nutrition is essential in preparing children to learn. Child Nutrition Services continues to be a self-supporting branch of the Lake Tahoe Unified School District. For those students in need we offer a free or reduced priced meal program. School meals are healthy meals meeting federal guidelines based on the dietary guidelines for Americans as well as following State & USDA guidelines. We are committed to promoting healthy food choices for our students and maintaining high nutritional standards while offering delicious and satisfying menu choices for breakfast and lunch.

25 CAFETERIA - FOOD SERVICES FUND Unaudited Actuals Summary AUDITED BEGINNING BALANCE $545,692 REVENUES LCFF Sources $0 Federal Revenues $1,025,678 Other State Revenues $76,365 Other Local Revenues Total Revenues $276,231 $1,378,274 EXPENDITURES Certificated Salaries $0 Classified Salaries $585,866 Employee Benefits $247,826 Books and Supplies $427,302 Services, Other Operating Expenses $50,779 Capital Outlay $81,591 Other Outgoing Total Expenditures $43,310 $1,436,674 EXCESS (DEFICIENCY) OF REVENUES ($58,400) OTHER FINANCING SOURCES/USES Transfers In $0 Transfers Out $0 Total Other Financing Sources/Uses $0 NET INCREASE (DECREASE) IN FUND ($58,400) ENDING FUND BALANCE $487,292 COMPONENTS OF ENDING FUND BALANCE Reserved Amounts Stores Restricted Other Designated $ $ $ 39, ,640 -

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33 PUPIL TRANSPORTATION AND EQUIPMENT This fund accounts for State and Local revenue that is used specifically for the acquisition, rehabilitation, or replacement of equipment used to transport students.

34 PUPIL TRANSPORTATION EQUIPMENT FUND Unaudited Actuals Summary AUDITED BEGINNING BALANCE $186,145 REVENUES LCFF Sources $0 Federal Revenues $0 Other State Revenues $0 Other Local Revenues Total Revenues $1,377 $1,377 EXPENDITURES Certificated Salaries $0 Classified Salaries $0 Employee Benefits $0 Books and Supplies $0 Services, Other Operating Expenses $0 Capital Outlay $0 Other Outgoing Total Expenditures $87,295 $87,295 EXCESS (DEFICIENCY) OF REVENUES ($85,918) OTHER FINANCING SOURCES/USES Transfers In $0 Transfers Out $0 Total Other Financing Sources/Uses $0 NET INCREASE (DECREASE) IN FUND ($85,918) ENDING FUND BALANCE $100,227 COMPONENTS OF ENDING FUND BALANCE Reserved Amounts Other Designated $ 100,227

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42 SPECIAL RESERVE FOR OTHER THAN CAPITAL OUTLAY This fund provides for the accumulation of general operating monies that are used for other than capital outlay purposes.

43 SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY PROJECTS Unaudited Actuals Summary AUDITED BEGINNING BALANCE $673,878 REVENUES LCFF Sources $0 Federal Revenues $0 Other State Revenues $0 Other Local Revenues Total Revenues $6,250 $6,250 EXPENDITURES Certificated Salaries $0 Classified Salaries $0 Employee Benefits $0 Books and Supplies $0 Services, Other Operating Expenses $0 Capital Outlay $0 Other Outgoing Total Expenditures $0 $0 EXCESS (DEFICIENCY) OF REVENUES $6,250 OTHER FINANCING SOURCES/USES Transfers In Transfers Out ($250,500) Total Other Financing Sources/Uses ($250,500) NET INCREASE (DECREASE) IN FUND ($244,250) ENDING FUND BALANCE COMPONENTS OF ENDING FUND BALANCE Reserved Amounts Other Designated $429, ,628

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49 SPECIAL RESERVE FOR POSTEMPLOYMENT BENEFITS This fund is used for dollars that the District has embarked for the future cost of postemployment benefits

50 SPECIAL RESERVE FOR POSTEMPLOYMENT BENEFITS Unaudited Actuals Summary AUDITED BEGINNING BALANCE $400,764 REVENUES LCFF Sources $0 Federal Revenues $0 Other State Revenues $0 Other Local Revenues Total Revenues $3,890 $3,890 EXPENDITURES Certificated Salaries $0 Classified Salaries $0 Employee Benefits $0 Books and Supplies $0 Services, Other Operating Expenses $0 Capital Outlay $0 Other Outgoing Total Expenditures $0 $0 EXCESS (DEFICIENCY) OF REVENUES $3,890 OTHER FINANCING SOURCES/USES Transfers In Transfers Out $0 Total Other Financing Sources/Uses $0 NET INCREASE (DECREASE) IN FUND $3,890 ENDING FUND BALANCE $404,654 COMPONENTS OF ENDING FUND BALANCE Reserved Amounts Other Designated $ 404,654

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56 BUILDING This fund primarily accounts for proceeds from the sale of bonds. This fund is not used for any other purpose other than those for which the bonds were issued.

57 BUILDING FUND Unaudited Actuals Summary AUDITED BEGINNING BALANCE $755,653 REVENUES LCFF Sources $0 Federal Revenues $0 Other State Revenues $0 Other Local Revenues Total Revenues $8,329 $8,329 EXPENDITURES Certificated Salaries $0 Classified Salaries $0 Employee Benefits $0 Books and Supplies $131,968 Services, Other Operating Expenses $2,400 Capital Outlay $0 Other Outgoing Total Expenditures $0 $134,368 EXCESS (DEFICIENCY) OF REVENUES ($126,039) OTHER FINANCING SOURCES/USES Transfers In $0 Transfets Out $0 Other Sources $0 Other Uses Total Other Financing Sources/Uses $0 $0 NET INCREASE (DECREASE) IN FUND ENDING FUND BALANCE COMPONENTS OF ENDING FUND BALANCE Reserved Amounts Other Designated ($126,039) $629,614 $629,614

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66 CAPITAL FACILITIES DEVELOPER FEES Since January 1987, school districts have had the authority to levy developer fees for all new construction within the school district, including residential, commercial, and industrial development. With the adoption of Senate Bill 50 and the passage of proposition 1A by the California electorate on November 3, 1998, school districts are authorized to charge development fees based on prescribed state guidelines. Lake Tahoe Unified School District Board of Education has adopted fees of $2.24 for residential and $.36 for commercial development.

67 CAPITAL FACILITIES FUND - DEVELOPER FEES Unaudited Actuals Summary AUDITED BEGINNING BALANCE $186,972 REVENUES LCFF Sources $0 Federal Revenues $0 Other State Revenues $0 Other Local Revenues Total Revenues $412,948 $412,948 EXPENDITURES Certificated Salaries $0 Classified Salaries $0 Employee Benefits $0 Books and Supplies $82,497 Services, Other Operating Expenses $71,785 Capital Outlay $80,593 Other Outgoing Total Expenditures $0 $234,875 EXCESS (DEFICIENCY)OF REVENUES $178,073 OTHER FINANCING SOURCES/USES Transfers In $0 Transfers Out $0 Total Other Financing Sources/Uses $0 NET INCREASE (DECREASE) IN FUND $178,073 ENDING FUND BALANCE COMPONENTS OF ENDING FUND BALANCE Reserved Amounts Other Designated $365,045 $365,045

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75 COUNTY SCHOOL FACILITIES With the passage of SB50, the State School Facilities fund was established pursuant to Education Code Section to receive apportionments authorized by the State Allocation Board for new school facility construction and modernization projects.

76 COUNTY SCHOOL FACILIITES Unaudited Actuals Summary AUDITED BEGINNING BALANCE $119 REVENUES LCFF Sources $0 Federal Revenues $0 Other State Revenues $1,349,545 Other Local Revenues Total Revenues $11,280 $1,360,825 EXPENDITURES Certificated Salaries $0 Classified Salaries $0 Employee Benefits $0 Books and Supplies $0 Services, Other Operating Expenses $0 Capital Outlay $103,183 Other Outgoing Total Expenditures $0 $103,183 EXCESS (DEFICIENCY) OF REVENUES $1,257,642 OTHER FINANCING SOURCES/USES Transfers In $0 Transfers Out $0 Total Other Financing Sources/Uses $0 NET INCREASE (DECREASE) IN FUND $1,257,642 ENDING FUND BALANCE $1,257,761 COMPONENTS OF ENDING FUND BALANCE Other Assignments $11,399 Restricted 1,246,362

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85 SPECIAL RESERVE FOR CAPITAL OUTLAY The Special Reserve Fund for Capital Outlay exists primarily to provide for the accumulation of monies for capital outlay purposes,

86 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY Unaudited Actuals Summary AUDITED BEGINNING BALANCE $306,744 REVENUES LCFF Sources $0 Federal Revenues $0 Other State Revenues $0 Other Local Revenues Total Revenues $1,857 $1,857 EXPENDITURES Certificated Salaries $0 Classified Salaries $0 Employee Benefits $0 Books and Supplies $0 Services, Other Operating Expenses $0 Capital Outlay $175,276 Other Outgoing Total Expenditures $0 $175,276 EXCESS (DEFICIENCY) OF REVENUES ($173,419) OTHER FINANCING SOURCES/USES Transfers In $0 Transfers Out $0 Other - Proceeds from sale $0 Total Other Financing Sources/Uses $0 NET INCREASE (DECREASE) IN FUND ($173,419) ENDING FUND BALANCE $133,325 COMPONENTS OF ENDING FUND BALANCE Reserved Amounts Restricted Other Designated $ $ - 133,325

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95 FOUNDATION ACCOUNT TAHOE TROUT FARM SCHOLARSHIP Long time resident and owner of Tahoe Trout Farm, Mary Drury, died August 26, In her will she donated $100,000 to LTUSD for the purpose of a scholarship for students at South Tahoe High School. The interest (after subtracting any payment of fees or taxes) shall be given to a graduating student at South Tahoe High School. Education Code states that any gift or bequest of money which is to be invested pursuant to this article shall be placed in a district special fund in the county treasury, to be designated as a foundation fund.

96 FOUNDATION PRIVATE - PURPOSE TRUST FUND Unaudited Actuals Summary AUDITED BEGINNING NET POSITION $100,334 REVENUES LCFF Sources $0 Federal Revenues $0 Other State Revenues $0 Other Local Revenues Total Revenues $0 $0 EXPENDITURES Certificated Salaries $0 Classified Salaries $0 Employee Benefits $0 Books and Supplies $0 Services, Other Operating Expenses $0 Capital Outlay $0 Other Outgoing Total Expenditures $0 $0 EXCESS (DEFICIENCY) OF REVENUES $0 OTHER FINANCING SOURCES/USES Transfers In $0 Transfers Out $0 Total Other Financing Sources/Uses $0 NET INCREASE (DECREASE) IN FUND $0 ENDING NET POSITION $100,334 COMPONENTS OF ENDING FUND BALANCE Reserved Amounts Restricted Other Designated $ $ - -

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105 ADA The State Of California Funds School districts based on student attendance, also known as Average Daily Attendance (ADA) at school. ADA is calculated by dividing the total number of days of student attendance by the number of days of school taught during the same period. Because LTUSD is a declining enrollment district, the State allows the District to use its prior year ADA as the base in calculating the current year revenue.

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107 MISCELLANEOUS Certification Categoricals CEA Lottery Report Summary of Interfund Activities GANN Limit Indirect Cost ESMOE

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110 2017/2018 Unaudited Actuals FEDERAL GRANT AWARDS REVENUES AND EXPENDITURES - ALL FUNDS SCHEDULE FOR CATEGORICALS SUBJECT TO UNEARNED REVENUES FEDERAL PROGRAM NAME NCLB Title I Spec Ed PL Spec Ed Preschool Spec Ed Preschool Local FEDERAL CATEGORICAL # A RESOURCE CODE REVENUE OBJECT/GOAL / / /5001 DESCRIPTION/GRANT PERIOD Indirect Rate to Use AWARD 1. Prior Year Carryover 128, , a.Current Year Award 611, , , , b. Transferability (NCLB) c. Adj Curr Yr Award (sum lines 2a and 2b) 611, , , , Required Matching Funds or Other 47, Total Available Award (sum lines 1, 2c, & 3) 740, , , , REVENUES 5. Revenue Deferred from Prior Year Cash Received in Current Year 590, , , , Contributed Matching Funds 47, Total Available (sum lines 5, 6, & 7) 590, , , , EXPENDITURES 9. Donor-Authorized Expend 561, , , , Non Donor-Authorized Expenditures Total Expenditures (sum line 9 plus line 10) 561, , , , Amounts included in Line 6 above for Prior Year Adm 13. Calculation of Deferred Revenue or A/P, & A/R amounts (line 8 minus line 9 plus line 12) 29, (164,057.00) (13,113.98) (67,629.00) a. Unearned Revenue 29, b. Accounts Payable c. Accounts Receivable 164, , , Unused Grant Award Calc (line 4 minus line 9) 178, If carryover is allowed, enter line 14 amount here 178, Reconciliation of Revenue (line 5 plus line 6 minus line 13a minus line 13b plus line 13c) 561, , , , Def Rev or AR should agree with Fund Bal in QSS carryover 15% max. (thru Sept) 9/6/2018 A:\Categoricals\CATS\17-18\CAT -Grants and Awards 17-18

111 2017/2018 Unaudited Actuals FEDERAL GRANT AWARDS REVENUES AND EXPENDITURES - ALL FUNDS SCHEDULE FOR CATEGORICALS SUBJECT TO UNEARNED REVENUES FEDERAL PROGRAM NAME FEDERAL CATEGORICAL # RESOURCE CODE REVENUE OBJECT/GOAL DESCRIPTION/GRANT PERIOD Indirect Rate to Use AWARD 1. Prior Year Carryover 2.a.Current Year Award b. Transferability (NCLB) c. Adj Curr Yr Award (sum lines 2a and 2b) 3. Required Matching Funds or Other 4. Total Available Award (sum lines 1, 2c, & 3) REVENUES 5. Revenue Deferred from Prior Year 6. Cash Received in Current Year 7. Contributed Matching Funds 8. Total Available (sum lines 5, 6, & 7) EXPENDITURES 9. Donor-Authorized Expend 10. Non Donor-Authorized Expenditures 11. Total Expenditures (sum line 9 plus line 10) 12. Amounts included in Line 6 above for Prior Year Adm 13. Calculation of Deferred Revenue or A/P, & A/R amounts (line 8 minus line 9 plus line 12) a. Unearned Revenue b. Accounts Payable c. Accounts Receivable 14. Unused Grant Award Calc (line 4 minus line 9) 15. If carryover is allowed, enter line 14 amount here 16. Reconciliation of Revenue (line 5 plus line 6 minus line 13a minus line 13b plus line 13c) Def Rev or AR should agree with Fund Bal in QSS Spec Ed Presch Staff Dev Spec Ed Alt Dispute Resolution Spec Ed Mental Health Spec Ed Early Incentive Voc Ed Program A A / / / / , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , (11,118.41) (74.59) (26,649.00) - (10,210.97) , , , , , , , , , , , , MH Pass Thru to Alpine $1,108-9/6/2018 A:\Categoricals\CATS\17-18\CAT -Grants and Awards 17-18

112 2017/2018 Unaudited Actuals FEDERAL GRANT AWARDS REVENUES AND EXPENDITURES - ALL FUNDS SCHEDULE FOR CATEGORICALS SUBJECT TO UNEARNED REVENUES FEDERAL PROGRAM NAME FEDERAL CATEGORICAL # RESOURCE CODE REVENUE OBJECT/GOAL DESCRIPTION/GRANT PERIOD Indirect Rate to Use AWARD 1. Prior Year Carryover 2.a.Current Year Award b. Transferability (NCLB) c. Adj Curr Yr Award (sum lines 2a and 2b) 3. Required Matching Funds or Other 4. Total Available Award (sum lines 1, 2c, & 3) REVENUES 5. Revenue Deferred from Prior Year 6. Cash Received in Current Year 7. Contributed Matching Funds 8. Total Available (sum lines 5, 6, & 7) EXPENDITURES 9. Donor-Authorized Expend 10. Non Donor-Authorized Expenditures 11. Total Expenditures (sum line 9 plus line 10) 12. Amounts included in Line 6 above for Prior Year Adm 13. Calculation of Deferred Revenue or A/P, & A/R amounts (line 8 minus line 9 plus line 12) a. Unearned Revenue b. Accounts Payable c. Accounts Receivable 14. Unused Grant Award Calc (line 4 minus line 9) 15. If carryover is allowed, enter line 14 amount here 16. Reconciliation of Revenue (line 5 plus line 6 minus line 13a minus line 13b plus line 13c) Def Rev or AR should agree with Fund Bal in QSS Title II Part A Title III Part A TOTAL Teach Qual LEP 59, , , , , ,883, , , ,883, , , , ,173, , , ,559, , , , ,610, , , ,914, , , ,914, (27,350.27) (12,969.12) (304,060.65) 29, , , , , , , , , , , , ,863, /6/2018 A:\Categoricals\CATS\17-18\CAT -Grants and Awards 17-18

113 2017/2018 Unaudited Actuals STATE GRANT AWARDS REVENUES, AND EXPENDITURES - ALL FUNDS SCHEDULE FOR CATEGORICALS SUBJECT TO UNEARNED REVENUES After School Ed & Safety ASES STRS On- Behalf Pension Contrib Spec Ed Workability STATE PROGRAM NAME Infant. STMS/STHS TOTAL PCA A RESOURCE CODE REVENUE OBJECT/GOAL / / LOCAL DESCRIPTION 1541/1540 Indirect Rate to Charge AWARD 1. Prior Year Carryover - 2, , a.Current Year Award 314, , , ,478, ,895, b. Transferability (NCLB) - c. Adj Curr Yr Award (sum lines 2a and 2b) 314, , , ,478, ,895, Required Matching Funds/Other - 4. Total Available Award (sum lines 1, 2c, & 3) 314, , , ,478, ,898, REVENUES 5. Revenue Deferred from Prior Year Cash Received in Current Year 283, , , ,478, ,823, Contributed Matching Funds - 8. Total Available (sum lines 5, 6, & 7) 283, , , ,478, ,823, EXPENDITURES 9. Donor-Authorized Expend 314, , , ,478, ,898, Non Donor-Authorized Expenditures Total Expenditures (sum line 9 plus line 10) 314, , , ,478, ,898, Amounts included in Line 6 above for Prior Year Adm Calculation of Deferred Revenue or A/P, & A/R amounts (line 8 minus line 9 plus line 12) (31,498.15) (1,114.00) (42,121.00) - (74,733.15) a. Deferred Revenue - - b. Accounts Payable - c. Accounts Receivable 31, , , , Unused Grant Award Calc (line 4 minus line 9) If carryover is allowed, enter line 14 amount here Reconciliation of Revenue (line 5 plus line 6 minus line 13a minus line 13b plus line 13c) 314, , , ,478, ,898, /6/2018 A:\Categoricals\CATS\17-18\CAT -Grants and Awards 17-18

114 2017/2018 Unaudited Actuals FEDERAL AWARDS REVENUES AND EXPENDITURES - ALL FUNDS SCHEDULE FOR CATEGORICALS SUBJECT TO RESTRICTED ENDING BALANCES FEDERAL PROGRAM NAME Medi-Cal TOTAL RESOURCE CODE 5640 REVENUE OBJECT 8290 LOCAL DESCRIPTION Indirect Rate to Charge AWARD 1. Prior Year Restricted Ending Balance 236, , Current Year Award 57, , Required Matching Funds/Other - 4. Total Available Award (sum lines 1, 2, & 3) 294, , REVENUES 5. Cash Received in Current Year 57, , Amounts Included in Line 5 for Prior Year Adjustments a. Accounts Receivable (Payable) (line 2 minus lines 5 & 6) - - b. Non-current Accounts Receivable - c. Current Accounts Receivable (line 7a minus line 7b) Contributed Matching Funds Total Available (sum lines 5, 7c, & 8) 57, , EXPENDITURES 10. Donor-Authorized Expend 67, , Non Donor-Authorized Expenditures Total Expenditures (sum line 10 plus line 11) 67, , RESTRICTED ENDING BALANCE 13. Current Year (line 4 minus line 10) 227, , /6/2018 A:\Categoricals\CATS\17-18\CAT -Grants and Awards 17-18

115 2017/2018 Unaudited Actuals STATE AWARDS REVENUES AND EXPENDITURES - ALL FUNDS SCHEDULE FOR CATEGORICALS SUBJECT TO RESTRICTED ENDING BALANCES Education Protection Account CA Clean Energy Jobs Act Educator Effectiveness STATE PROGRAM NAME Unrestr Lottery STATE ID NUMBER RESOURCE CODE REVENUE OBJECT LOCAL DESCRIPTION Indirect Rate to Charge AWARD 1. Prior Year Restricted Ending Balance , , Current Year Award 566, , , Required Matching Funds/Other - (134,886.00) Total Available Award (sum lines 1, 2, & 3) 566, , , , REVENUES 5. Cash Received in Current Year 401, , , Amounts Included in Line 5 for Prior Year Adjustments a. Accounts Receivable (Payable) (line 2 minus lines 5 & 6) 165, b. Non-current Accounts Receivable c. Current Accounts Receivable (line 7a minus line 7b) 165, Contributed Matching Funds Total Available (sum lines 5, 7c, & 8) 566, , , EXPENDITURES 10. Donor-Authorized Expend 566, , , , Non Donor-Authorized Expenditures 12. Total Expenditures (sum line 10 plus line 11) 566, , , , RESTRICTED ENDING BALANCE 13. Current Year (line 4 minus line 10) , State Aid Prior Year 9/6/2018 A:\Categoricals\CATS\17-18\CAT -Grants and Awards 17-18

116 2017/2018 Unaudited Actuals STATE AWARDS REVENUES AND EXPENDITURES - ALL FUNDS SCHEDULE FOR CATEGORICALS SUBJECT TO RESTRICTED ENDING BALANCES STATE PROGRAM NAME STATE ID NUMBER RESOURCE CODE REVENUE OBJECT LOCAL DESCRIPTION Indirect Rate to Charge AWARD 1. Prior Year Restricted Ending Balance 2.Current Year Award 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1, 2, & 3) REVENUES 5. Cash Received in Current Year 6. Amounts Included in Line 5 for Prior Year Adjustments 7. a. Accounts Receivable (Payable) (line 2 minus lines 5 & 6) b. Non-current Accounts Receivable c. Current Accounts Receivable (line 7a minus line 7b) 8. Contributed Matching Funds 9. Total Available (sum lines 5, 7c, & 8) EXPENDITURES 10. Donor-Authorized Expend 11. Non Donor-Authorized Expenditures 12. Total Expenditures (sum line 10 plus line 11) RESTRICTED ENDING BALANCE 13. Current Year (line 4 minus line 10) Restr Lottery Instr Mtls Sp Ed - State Sp Ed - State Infant Sp Ed - Mental Health Svcs , , , , ,204, , , ,630, , ,879, , , , ,204, , , , , , , , , ,591, , ,834, , , , ,843, , , , ,843, , , , , , MH Pass Thru to Alpine $5714 9/6/2018 A:\Categoricals\CATS\17-18\CAT -Grants and Awards 17-18

117 2017/2018 Unaudited Actuals STATE AWARDS REVENUES AND EXPENDITURES - ALL FUNDS SCHEDULE FOR CATEGORICALS SUBJECT TO RESTRICTED ENDING BALANCES STATE PROGRAM NAME STATE ID NUMBER RESOURCE CODE REVENUE OBJECT LOCAL DESCRIPTION Indirect Rate to Charge AWARD 1. Prior Year Restricted Ending Balance 2.Current Year Award 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1, 2, & 3) REVENUES 5. Cash Received in Current Year 6. Amounts Included in Line 5 for Prior Year Adjustments 7. a. Accounts Receivable (Payable) (line 2 minus lines 5 & 6) b. Non-current Accounts Receivable c. Current Accounts Receivable (line 7a minus line 7b) 8. Contributed Matching Funds 9. Total Available (sum lines 5, 7c, & 8) EXPENDITURES 10. Donor-Authorized Expend 11. Non Donor-Authorized Expenditures 12. Total Expenditures (sum line 10 plus line 11) RESTRICTED ENDING BALANCE 13. Current Year (line 4 minus line 10) College Readiness Block Grant Routine Restricted Maint PCA TOTAL 76, ,240, ,014, ,286, ,496, , ,014, ,023, ,014, ,959, , , ,591, ,014, ,916, , ,014, ,364, , ,014, ,364, , , /6/2018 A:\Categoricals\CATS\17-18\CAT -Grants and Awards 17-18

118 2017/2018 Unaudited Actuals LOCAL GRANT AWARDS REVENUES AND EXPENDITURES - ALL FUNDS SCHEDULE FOR CATEGORICALS SUBJECT TO UNEARNED REVENUES McKinney- Vento Career Tech Ed Incentive Grant LOCAL PROGRAM NAME TOTAL RESOURCE CODE REVENUE OBJECT LOCAL DESCRIPTION Indirect Rate to Charge AWARD 1. Prior Year Carryover - 23, a.Current Year Award 8, , , b. Transferability (NCLB) - c. Adj Curr Yr Award (sum lines 2a and 2b) 8, , , Required Matching Funds/Other Total Available Award (sum lines 1, 2c, & 3) 8, , , REVENUES 5. Revenue Deferred from Prior Year Cash Received in Current Year 8, , , Contributed Matching Funds - 8. Total Available (sum lines 5, 6, & 7) 8, , , EXPENDITURES 9. Donor-Authorized Expend 8, , , Non Donor-Authorized Expenditures Total Expenditures (sum line 9 plus line 10) 8, , , Amounts included in Line 6 above for Prior Year Adm Calculation of Deferred Revenue or A/P, & A/R amounts (line 8 minus line 9 plus line 12) - 26, , a. Deferred Revenue 26, , b. Accounts Payable - - c. Accounts Receivable Unused Grant Award Calc (line 4 minus line 9) - 26, , If carryover is allowed, enter line 14 amount here - 26, , Reconciliation of Revenue (line 5 plus line 6 minus line 13a minus line 13b plus line 13c) 8, , , P/Y Award Adj 9/6/2018 A:\Categoricals\CATS\17-18\CAT -Grants and Awards 17-18

119 2017/2018 Unaudited Actuals LOCAL AWARDS REVENUES AND EXPENDITURES - ALL FUNDS SCHEDULE OF CATEGORICALS SUBJECT TO RESTRICTED ENDING BALANCES Donations Elem PE Bijou Donations Elem PE LTESM Donations Elem PE Sierra House Donations Elem PE Tahoe Valley Donations Mt. Tallac LOCAL PROGRAM NAME RESOURCE CODE REVENUE OBJECT LOCAL DESCRIPTION Indirect Rate to Charge AWARD 1. Prior Year Restricted Ending Balance 1, Current Year Award 3, , , , Required Matching Funds/Other 4. Total Available Award (sum lines 1, 2, & 3) 3, , , , , REVENUES 5. Cash Received in Current Year 3, , , , Amounts Included in Line 5 for Prior Year Adjustments 7. a. Accounts Receivable (line 2 minus lines 5 & 6) b. Non-current Accounts Receivable c. Current Accounts Receivable (line 7a minus line 7b) Contributed Matching Funds 9. Total Available (sum lines 5, 7c, & 8) 3, , , , EXPENDITURES 10. Donor-Authorized Expend 3, , , Non Donor-Authorized Expenditures 12. Total Expenditures (sum line 10 plus line 11) 3, , , RESTRICTED ENDING BALANCE 13. Current Year (line 4 minus line 10) , , /6/2018 A:\Categoricals\CATS\17-18\CAT -Grants and Awards 17-18

120 2017/2018 Unaudited Actuals LOCAL AWARDS REVENUES AND EXPENDITURES - ALL FUNDS SCHEDULE OF CATEGORICALS SUBJECT TO RESTRICTED ENDING BALANCES LOCAL PROGRAM NAME RESOURCE CODE REVENUE OBJECT LOCAL DESCRIPTION Indirect Rate to Charge AWARD 1. Prior Year Restricted Ending Balance 2.Current Year Award 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1, 2, & 3) REVENUES 5. Cash Received in Current Year 6. Amounts Included in Line 5 for Prior Year Adjustments 7. a. Accounts Receivable (line 2 minus lines 5 & 6) b. Non-current Accounts Receivable c. Current Accounts Receivable (line 7a minus line 7b) 8. Contributed Matching Funds 9. Total Available (sum lines 5, 7c, & 8) EXPENDITURES 10. Donor-Authorized Expend 11. Non Donor-Authorized Expenditures 12. Total Expenditures (sum line 10 plus line 11) RESTRICTED ENDING BALANCE 13. Current Year (line 4 minus line 10) Donations Donations Donations Donations Donations Bijou LTESMS Sierra House Tahoe Valley STMS , , , , , , , , , , , , , , , , , , , , , , , , , , , , , LCAP Survey LCAP Survey Incentive Awd Incentive Awd 9/6/2018 A:\Categoricals\CATS\17-18\CAT -Grants and Awards 17-18

121 2017/2018 Unaudited Actuals LOCAL AWARDS REVENUES AND EXPENDITURES - ALL FUNDS SCHEDULE OF CATEGORICALS SUBJECT TO RESTRICTED ENDING BALANCES LOCAL PROGRAM NAME RESOURCE CODE REVENUE OBJECT LOCAL DESCRIPTION Indirect Rate to Charge AWARD 1. Prior Year Restricted Ending Balance 2.Current Year Award 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1, 2, & 3) REVENUES 5. Cash Received in Current Year 6. Amounts Included in Line 5 for Prior Year Adjustments 7. a. Accounts Receivable (line 2 minus lines 5 & 6) b. Non-current Accounts Receivable c. Current Accounts Receivable (line 7a minus line 7b) 8. Contributed Matching Funds 9. Total Available (sum lines 5, 7c, & 8) EXPENDITURES 10. Donor-Authorized Expend 11. Non Donor-Authorized Expenditures 12. Total Expenditures (sum line 10 plus line 11) RESTRICTED ENDING BALANCE 13. Current Year (line 4 minus line 10) Donations Donations Donations Donations Donations STHS Bd-010 Supt-011 Tech-017 Districtwide , , , , , , , , , , , , , , $10.43 Exp fm L /6/2018 A:\Categoricals\CATS\17-18\CAT -Grants and Awards 17-18

122 2017/2018 Unaudited Actuals LOCAL AWARDS REVENUES AND EXPENDITURES - ALL FUNDS SCHEDULE OF CATEGORICALS SUBJECT TO RESTRICTED ENDING BALANCES LOCAL PROGRAM NAME RESOURCE CODE REVENUE OBJECT LOCAL DESCRIPTION Indirect Rate to Charge AWARD 1. Prior Year Restricted Ending Balance 2.Current Year Award 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1, 2, & 3) REVENUES 5. Cash Received in Current Year 6. Amounts Included in Line 5 for Prior Year Adjustments 7. a. Accounts Receivable (line 2 minus lines 5 & 6) b. Non-current Accounts Receivable c. Current Accounts Receivable (line 7a minus line 7b) 8. Contributed Matching Funds 9. Total Available (sum lines 5, 7c, & 8) EXPENDITURES 10. Donor-Authorized Expend 11. Non Donor-Authorized Expenditures 12. Total Expenditures (sum line 10 plus line 11) RESTRICTED ENDING BALANCE 13. Current Year (line 4 minus line 10) Donations Human Resources Recycle Prgm LTESMS Culinary Arts STHS PALS Reading Prg Bijou Bobcat Enrch Club Bijou , , , , , (89.22) (89.22) , /6/2018 A:\Categoricals\CATS\17-18\CAT -Grants and Awards 17-18

123 2017/2018 Unaudited Actuals LOCAL AWARDS REVENUES AND EXPENDITURES - ALL FUNDS SCHEDULE OF CATEGORICALS SUBJECT TO RESTRICTED ENDING BALANCES LOCAL PROGRAM NAME RESOURCE CODE REVENUE OBJECT LOCAL DESCRIPTION Indirect Rate to Charge AWARD 1. Prior Year Restricted Ending Balance 2.Current Year Award 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1, 2, & 3) REVENUES 5. Cash Received in Current Year 6. Amounts Included in Line 5 for Prior Year Adjustments 7. a. Accounts Receivable (line 2 minus lines 5 & 6) b. Non-current Accounts Receivable c. Current Accounts Receivable (line 7a minus line 7b) 8. Contributed Matching Funds 9. Total Available (sum lines 5, 7c, & 8) EXPENDITURES 10. Donor-Authorized Expend 11. Non Donor-Authorized Expenditures 12. Total Expenditures (sum line 10 plus line 11) RESTRICTED ENDING BALANCE 13. Current Year (line 4 minus line 10) Digital Photo/Art STHS Auto Engine STHS Construction Tech STHS Technology Sierra House Garden Dome Project Sierra House , , , , , , , , , , , , , , , , , , , , , , /6/2018 A:\Categoricals\CATS\17-18\CAT -Grants and Awards 17-18

124 2017/2018 Unaudited Actuals LOCAL AWARDS REVENUES AND EXPENDITURES - ALL FUNDS SCHEDULE OF CATEGORICALS SUBJECT TO RESTRICTED ENDING BALANCES LOCAL PROGRAM NAME RESOURCE CODE REVENUE OBJECT LOCAL DESCRIPTION Indirect Rate to Charge AWARD 1. Prior Year Restricted Ending Balance 2.Current Year Award 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1, 2, & 3) REVENUES 5. Cash Received in Current Year 6. Amounts Included in Line 5 for Prior Year Adjustments 7. a. Accounts Receivable (line 2 minus lines 5 & 6) b. Non-current Accounts Receivable c. Current Accounts Receivable (line 7a minus line 7b) 8. Contributed Matching Funds 9. Total Available (sum lines 5, 7c, & 8) EXPENDITURES 10. Donor-Authorized Expend 11. Non Donor-Authorized Expenditures 12. Total Expenditures (sum line 10 plus line 11) RESTRICTED ENDING BALANCE 13. Current Year (line 4 minus line 10) Student Study Team Sierra House Lending Library Sierra House Library Library Bijou LTESM Library Sierra House , , , , , LCAP Survey LCAP Survey LCAP Survey Incentive Awd Incentive Awd Incentive Awd 9/6/2018 A:\Categoricals\CATS\17-18\CAT -Grants and Awards 17-18

125 2017/2018 Unaudited Actuals LOCAL AWARDS REVENUES AND EXPENDITURES - ALL FUNDS SCHEDULE OF CATEGORICALS SUBJECT TO RESTRICTED ENDING BALANCES LOCAL PROGRAM NAME RESOURCE CODE REVENUE OBJECT LOCAL DESCRIPTION Indirect Rate to Charge AWARD 1. Prior Year Restricted Ending Balance 2.Current Year Award 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1, 2, & 3) REVENUES 5. Cash Received in Current Year 6. Amounts Included in Line 5 for Prior Year Adjustments 7. a. Accounts Receivable (line 2 minus lines 5 & 6) b. Non-current Accounts Receivable c. Current Accounts Receivable (line 7a minus line 7b) 8. Contributed Matching Funds 9. Total Available (sum lines 5, 7c, & 8) EXPENDITURES 10. Donor-Authorized Expend 11. Non Donor-Authorized Expenditures 12. Total Expenditures (sum line 10 plus line 11) RESTRICTED ENDING BALANCE 13. Current Year (line 4 minus line 10) Library Tahoe Valley Library STMS Library STHS El Dorado Comm Fndtn Bijou El Dorado Comm Fndtn LTESM , , , , , , , , , , , , , , , , , , , LCAP Survey Incentive Awd 9/6/2018 A:\Categoricals\CATS\17-18\CAT -Grants and Awards 17-18

126 2017/2018 Unaudited Actuals LOCAL AWARDS REVENUES AND EXPENDITURES - ALL FUNDS SCHEDULE OF CATEGORICALS SUBJECT TO RESTRICTED ENDING BALANCES LOCAL PROGRAM NAME RESOURCE CODE REVENUE OBJECT LOCAL DESCRIPTION Indirect Rate to Charge AWARD 1. Prior Year Restricted Ending Balance 2.Current Year Award 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1, 2, & 3) REVENUES 5. Cash Received in Current Year 6. Amounts Included in Line 5 for Prior Year Adjustments 7. a. Accounts Receivable (line 2 minus lines 5 & 6) b. Non-current Accounts Receivable c. Current Accounts Receivable (line 7a minus line 7b) 8. Contributed Matching Funds 9. Total Available (sum lines 5, 7c, & 8) EXPENDITURES 10. Donor-Authorized Expend 11. Non Donor-Authorized Expenditures 12. Total Expenditures (sum line 10 plus line 11) RESTRICTED ENDING BALANCE 13. Current Year (line 4 minus line 10) El Dorado Comm Fndtn Sierra House El Dorado Comm Fndtn Tahoe Valley El Dorado Comm Fndtn STMS El Dorado Comm Fndtn STHS El Dorado Comm Fndtn Districtwide , , , , , , , , , , , , , , , , , , , , , , , , , , /6/2018 A:\Categoricals\CATS\17-18\CAT -Grants and Awards 17-18

127 2017/2018 Unaudited Actuals LOCAL AWARDS REVENUES AND EXPENDITURES - ALL FUNDS SCHEDULE OF CATEGORICALS SUBJECT TO RESTRICTED ENDING BALANCES LOCAL PROGRAM NAME RESOURCE CODE REVENUE OBJECT LOCAL DESCRIPTION Indirect Rate to Charge AWARD 1. Prior Year Restricted Ending Balance 2.Current Year Award 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1, 2, & 3) REVENUES 5. Cash Received in Current Year 6. Amounts Included in Line 5 for Prior Year Adjustments 7. a. Accounts Receivable (line 2 minus lines 5 & 6) b. Non-current Accounts Receivable c. Current Accounts Receivable (line 7a minus line 7b) 8. Contributed Matching Funds 9. Total Available (sum lines 5, 7c, & 8) EXPENDITURES 10. Donor-Authorized Expend 11. Non Donor-Authorized Expenditures 12. Total Expenditures (sum line 10 plus line 11) RESTRICTED ENDING BALANCE 13. Current Year (line 4 minus line 10) El Dorado Comm Fndtn Human Resources Soroptimist STMS Soroptimist Human Resources Districtwide Dr. Wigand LTCC Career Dev STMS , , , , , , $55 fm L for Sales Tax 9/6/2018 A:\Categoricals\CATS\17-18\CAT -Grants and Awards 17-18

128 2017/2018 Unaudited Actuals LOCAL AWARDS REVENUES AND EXPENDITURES - ALL FUNDS SCHEDULE OF CATEGORICALS SUBJECT TO RESTRICTED ENDING BALANCES LOCAL PROGRAM NAME RESOURCE CODE REVENUE OBJECT LOCAL DESCRIPTION Indirect Rate to Charge AWARD 1. Prior Year Restricted Ending Balance 2.Current Year Award 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1, 2, & 3) REVENUES 5. Cash Received in Current Year 6. Amounts Included in Line 5 for Prior Year Adjustments 7. a. Accounts Receivable (line 2 minus lines 5 & 6) b. Non-current Accounts Receivable c. Current Accounts Receivable (line 7a minus line 7b) 8. Contributed Matching Funds 9. Total Available (sum lines 5, 7c, & 8) EXPENDITURES 10. Donor-Authorized Expend 11. Non Donor-Authorized Expenditures 12. Total Expenditures (sum line 10 plus line 11) RESTRICTED ENDING BALANCE 13. Current Year (line 4 minus line 10) SLT Optimist STMS SLT Optimist STHS Physical Education STMS 21st Century Innovation Grant STHS Performing Arts STHS , , , , , , , , , , , , , , /6/2018 A:\Categoricals\CATS\17-18\CAT -Grants and Awards 17-18

129 2017/2018 Unaudited Actuals LOCAL AWARDS REVENUES AND EXPENDITURES - ALL FUNDS SCHEDULE OF CATEGORICALS SUBJECT TO RESTRICTED ENDING BALANCES LOCAL PROGRAM NAME RESOURCE CODE REVENUE OBJECT LOCAL DESCRIPTION Indirect Rate to Charge AWARD 1. Prior Year Restricted Ending Balance 2.Current Year Award 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1, 2, & 3) REVENUES 5. Cash Received in Current Year 6. Amounts Included in Line 5 for Prior Year Adjustments 7. a. Accounts Receivable (line 2 minus lines 5 & 6) b. Non-current Accounts Receivable c. Current Accounts Receivable (line 7a minus line 7b) 8. Contributed Matching Funds 9. Total Available (sum lines 5, 7c, & 8) EXPENDITURES 10. Donor-Authorized Expend 11. Non Donor-Authorized Expenditures 12. Total Expenditures (sum line 10 plus line 11) RESTRICTED ENDING BALANCE 13. Current Year (line 4 minus line 10) Athletics STMS Athletics STHS Cheer Team STHS Alpine Ski Team STHS Track & Field STHS , , , , , , , , , , , , , /6/2018 A:\Categoricals\CATS\17-18\CAT -Grants and Awards 17-18

130 2017/2018 Unaudited Actuals LOCAL AWARDS REVENUES AND EXPENDITURES - ALL FUNDS SCHEDULE OF CATEGORICALS SUBJECT TO RESTRICTED ENDING BALANCES LOCAL PROGRAM NAME RESOURCE CODE REVENUE OBJECT LOCAL DESCRIPTION Indirect Rate to Charge AWARD 1. Prior Year Restricted Ending Balance 2.Current Year Award 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1, 2, & 3) REVENUES 5. Cash Received in Current Year 6. Amounts Included in Line 5 for Prior Year Adjustments 7. a. Accounts Receivable (line 2 minus lines 5 & 6) b. Non-current Accounts Receivable c. Current Accounts Receivable (line 7a minus line 7b) 8. Contributed Matching Funds 9. Total Available (sum lines 5, 7c, & 8) EXPENDITURES 10. Donor-Authorized Expend 11. Non Donor-Authorized Expenditures 12. Total Expenditures (sum line 10 plus line 11) RESTRICTED ENDING BALANCE 13. Current Year (line 4 minus line 10) Attendance Incentive STHS AVID STHS Notary Services Supt 011 Bessie Minor Swift Fndtn Bijou Bessie Minor Swift Fndtn Sierra House , , , , , , , , , , , /6/2018 A:\Categoricals\CATS\17-18\CAT -Grants and Awards 17-18

131 2017/2018 Unaudited Actuals LOCAL AWARDS REVENUES AND EXPENDITURES - ALL FUNDS SCHEDULE OF CATEGORICALS SUBJECT TO RESTRICTED ENDING BALANCES LOCAL PROGRAM NAME RESOURCE CODE REVENUE OBJECT LOCAL DESCRIPTION Indirect Rate to Charge AWARD 1. Prior Year Restricted Ending Balance 2.Current Year Award 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1, 2, & 3) REVENUES 5. Cash Received in Current Year 6. Amounts Included in Line 5 for Prior Year Adjustments 7. a. Accounts Receivable (line 2 minus lines 5 & 6) b. Non-current Accounts Receivable c. Current Accounts Receivable (line 7a minus line 7b) 8. Contributed Matching Funds 9. Total Available (sum lines 5, 7c, & 8) EXPENDITURES 10. Donor-Authorized Expend 11. Non Donor-Authorized Expenditures 12. Total Expenditures (sum line 10 plus line 11) RESTRICTED ENDING BALANCE 13. Current Year (line 4 minus line 10) Bessie Minor Swift Fndtn Special Ed Barton Foundation Grant Districtwide Barton Foundation Grant Human Resources ECHO Vail Resorts STMS ECHO Vail Resorts STHS , , , , , , , , , , , , , /6/2018 A:\Categoricals\CATS\17-18\CAT -Grants and Awards 17-18

132 2017/2018 Unaudited Actuals LOCAL AWARDS REVENUES AND EXPENDITURES - ALL FUNDS SCHEDULE OF CATEGORICALS SUBJECT TO RESTRICTED ENDING BALANCES LOCAL PROGRAM NAME RESOURCE CODE REVENUE OBJECT LOCAL DESCRIPTION Indirect Rate to Charge AWARD 1. Prior Year Restricted Ending Balance 2.Current Year Award 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1, 2, & 3) REVENUES 5. Cash Received in Current Year 6. Amounts Included in Line 5 for Prior Year Adjustments 7. a. Accounts Receivable (line 2 minus lines 5 & 6) b. Non-current Accounts Receivable c. Current Accounts Receivable (line 7a minus line 7b) 8. Contributed Matching Funds 9. Total Available (sum lines 5, 7c, & 8) EXPENDITURES 10. Donor-Authorized Expend 11. Non Donor-Authorized Expenditures 12. Total Expenditures (sum line 10 plus line 11) RESTRICTED ENDING BALANCE 13. Current Year (line 4 minus line 10) Lake Tahoe Educational Fndtn Mt. Tallac 002 Lake Tahoe Educational Fndtn Bijou 003 Lake Tahoe Educational Fndtn LTESM 004 Lake Tahoe Educational Fndtn Sierra House 005 Lake Tahoe Educational Fndtn Tahoe Valley , , , , , , , , , , , , , , , , , , , , , , $2, Reduced per LTEF $8, Increased per LTEF $1.82 Reduced per LTEF $ Reduced per LTEF $ Reduced per LTEF 9/6/2018 A:\Categoricals\CATS\17-18\CAT -Grants and Awards 17-18

133 2017/2018 Unaudited Actuals LOCAL AWARDS REVENUES AND EXPENDITURES - ALL FUNDS SCHEDULE OF CATEGORICALS SUBJECT TO RESTRICTED ENDING BALANCES LOCAL PROGRAM NAME RESOURCE CODE REVENUE OBJECT LOCAL DESCRIPTION Indirect Rate to Charge AWARD 1. Prior Year Restricted Ending Balance 2.Current Year Award 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1, 2, & 3) REVENUES 5. Cash Received in Current Year 6. Amounts Included in Line 5 for Prior Year Adjustments 7. a. Accounts Receivable (line 2 minus lines 5 & 6) b. Non-current Accounts Receivable c. Current Accounts Receivable (line 7a minus line 7b) 8. Contributed Matching Funds 9. Total Available (sum lines 5, 7c, & 8) EXPENDITURES 10. Donor-Authorized Expend 11. Non Donor-Authorized Expenditures 12. Total Expenditures (sum line 10 plus line 11) RESTRICTED ENDING BALANCE 13. Current Year (line 4 minus line 10) Lake Tahoe Educational Fndtn STMS 007 Lake Tahoe Educational Fndtn STHS 008 Lake Tahoe Educational Fndtn Ed Services 012 Lake Tahoe Educational Fndtn Districtwide 020 Lake Tahoe Educational Fndtn Human Rsrc , , , , , , , , , , , , , , , , , , , , , , , , , $2, Reduced per LTEF , $3, $94.22 $11, Increased per Reduced per Reduced per LTEF LTEF LTEF $64.23 Reduced $5,000 Reallocated per LTEF $226 fm L for 9/6/2018 A:\Categoricals\CATS\17-18\CAT -Grants and Awards 17-18

134 2017/2018 Unaudited Actuals LOCAL AWARDS REVENUES AND EXPENDITURES - ALL FUNDS SCHEDULE OF CATEGORICALS SUBJECT TO RESTRICTED ENDING BALANCES LOCAL PROGRAM NAME RESOURCE CODE REVENUE OBJECT LOCAL DESCRIPTION Indirect Rate to Charge AWARD 1. Prior Year Restricted Ending Balance 2.Current Year Award 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1, 2, & 3) REVENUES 5. Cash Received in Current Year 6. Amounts Included in Line 5 for Prior Year Adjustments 7. a. Accounts Receivable (line 2 minus lines 5 & 6) b. Non-current Accounts Receivable c. Current Accounts Receivable (line 7a minus line 7b) 8. Contributed Matching Funds 9. Total Available (sum lines 5, 7c, & 8) EXPENDITURES 10. Donor-Authorized Expend 11. Non Donor-Authorized Expenditures 12. Total Expenditures (sum line 10 plus line 11) RESTRICTED ENDING BALANCE 13. Current Year (line 4 minus line 10) The NEA Foundation STMS Every 15 Minutes STHS Spelling Bee Districtwide Music Program HR Field Trips Mt. Tallac , , , , , , , , , , , , , , , , $226 to L2-1210, $55 to L for Sales Tax 9/6/2018 A:\Categoricals\CATS\17-18\CAT -Grants and Awards 17-18

135 2017/2018 Unaudited Actuals LOCAL AWARDS REVENUES AND EXPENDITURES - ALL FUNDS SCHEDULE OF CATEGORICALS SUBJECT TO RESTRICTED ENDING BALANCES LOCAL PROGRAM NAME RESOURCE CODE REVENUE OBJECT LOCAL DESCRIPTION Indirect Rate to Charge AWARD 1. Prior Year Restricted Ending Balance 2.Current Year Award 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1, 2, & 3) REVENUES 5. Cash Received in Current Year 6. Amounts Included in Line 5 for Prior Year Adjustments 7. a. Accounts Receivable (line 2 minus lines 5 & 6) b. Non-current Accounts Receivable c. Current Accounts Receivable (line 7a minus line 7b) 8. Contributed Matching Funds 9. Total Available (sum lines 5, 7c, & 8) EXPENDITURES 10. Donor-Authorized Expend 11. Non Donor-Authorized Expenditures 12. Total Expenditures (sum line 10 plus line 11) RESTRICTED ENDING BALANCE 13. Current Year (line 4 minus line 10) Field Trips Field Trips Field Trips Field Trips Field Trips Bijou LTESM Sierra House STMS Bijou-5th Gr , , , , , , , , , , , , , , , , , , , , , , /6/2018 A:\Categoricals\CATS\17-18\CAT -Grants and Awards 17-18

136 2017/2018 Unaudited Actuals LOCAL AWARDS REVENUES AND EXPENDITURES - ALL FUNDS SCHEDULE OF CATEGORICALS SUBJECT TO RESTRICTED ENDING BALANCES LOCAL PROGRAM NAME RESOURCE CODE REVENUE OBJECT LOCAL DESCRIPTION Indirect Rate to Charge AWARD 1. Prior Year Restricted Ending Balance 2.Current Year Award 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1, 2, & 3) REVENUES 5. Cash Received in Current Year 6. Amounts Included in Line 5 for Prior Year Adjustments 7. a. Accounts Receivable (line 2 minus lines 5 & 6) b. Non-current Accounts Receivable c. Current Accounts Receivable (line 7a minus line 7b) 8. Contributed Matching Funds 9. Total Available (sum lines 5, 7c, & 8) EXPENDITURES 10. Donor-Authorized Expend 11. Non Donor-Authorized Expenditures 12. Total Expenditures (sum line 10 plus line 11) RESTRICTED ENDING BALANCE 13. Current Year (line 4 minus line 10) Sutter's Fort Tahoe Valley Emergency Svcs Maint & Oper Environmental Education Tahoe Valley Environmental Education Districtwide Netbooks Textbooks All Sites , , , , , , , , , , , , , , , , , , , /6/2018 A:\Categoricals\CATS\17-18\CAT -Grants and Awards 17-18

137 2017/2018 Unaudited Actuals LOCAL AWARDS REVENUES AND EXPENDITURES - ALL FUNDS SCHEDULE OF CATEGORICALS SUBJECT TO RESTRICTED ENDING BALANCES LOCAL PROGRAM NAME RESOURCE CODE REVENUE OBJECT LOCAL DESCRIPTION Indirect Rate to Charge AWARD 1. Prior Year Restricted Ending Balance 2.Current Year Award 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1, 2, & 3) REVENUES 5. Cash Received in Current Year 6. Amounts Included in Line 5 for Prior Year Adjustments 7. a. Accounts Receivable (line 2 minus lines 5 & 6) b. Non-current Accounts Receivable c. Current Accounts Receivable (line 7a minus line 7b) 8. Contributed Matching Funds 9. Total Available (sum lines 5, 7c, & 8) EXPENDITURES 10. Donor-Authorized Expend 11. Non Donor-Authorized Expenditures 12. Total Expenditures (sum line 10 plus line 11) RESTRICTED ENDING BALANCE 13. Current Year (line 4 minus line 10) Netbooks Insurance All Sites (new RS6250) PIP TWI Program Bijou Choral Program Human Resources English Program STHS , , , , , , , , , , , , , , , , , , , , , , , , , , /6/2018 A:\Categoricals\CATS\17-18\CAT -Grants and Awards 17-18

138 2017/2018 Unaudited Actuals LOCAL AWARDS REVENUES AND EXPENDITURES - ALL FUNDS SCHEDULE OF CATEGORICALS SUBJECT TO RESTRICTED ENDING BALANCES LOCAL PROGRAM NAME RESOURCE CODE REVENUE OBJECT LOCAL DESCRIPTION Indirect Rate to Charge AWARD 1. Prior Year Restricted Ending Balance 2.Current Year Award 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1, 2, & 3) REVENUES 5. Cash Received in Current Year 6. Amounts Included in Line 5 for Prior Year Adjustments 7. a. Accounts Receivable (line 2 minus lines 5 & 6) b. Non-current Accounts Receivable c. Current Accounts Receivable (line 7a minus line 7b) 8. Contributed Matching Funds 9. Total Available (sum lines 5, 7c, & 8) EXPENDITURES 10. Donor-Authorized Expend 11. Non Donor-Authorized Expenditures 12. Total Expenditures (sum line 10 plus line 11) RESTRICTED ENDING BALANCE 13. Current Year (line 4 minus line 10) Math Program STHS Sports Med Program STHS Career Tech Ed STHS McKinney- Vento HR Tahoe Valley Preschool , , , , , , , , , , , , , /6/2018 A:\Categoricals\CATS\17-18\CAT -Grants and Awards 17-18

139 2017/2018 Unaudited Actuals LOCAL AWARDS REVENUES AND EXPENDITURES - ALL FUNDS SCHEDULE OF CATEGORICALS SUBJECT TO RESTRICTED ENDING BALANCES LOCAL PROGRAM NAME RESOURCE CODE REVENUE OBJECT LOCAL DESCRIPTION Indirect Rate to Charge AWARD 1. Prior Year Restricted Ending Balance 2.Current Year Award 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1, 2, & 3) REVENUES 5. Cash Received in Current Year 6. Amounts Included in Line 5 for Prior Year Adjustments 7. a. Accounts Receivable (line 2 minus lines 5 & 6) b. Non-current Accounts Receivable c. Current Accounts Receivable (line 7a minus line 7b) 8. Contributed Matching Funds 9. Total Available (sum lines 5, 7c, & 8) EXPENDITURES 10. Donor-Authorized Expend 11. Non Donor-Authorized Expenditures 12. Total Expenditures (sum line 10 plus line 11) RESTRICTED ENDING BALANCE 13. Current Year (line 4 minus line 10) P/Y Ending Bal Adj. TOTAL , , , , , , , , , , , /6/2018 A:\Categoricals\CATS\17-18\CAT -Grants and Awards 17-18

140 2017/2018 Unaudited Actuals LOCAL AWARDS REVENUES AND EXPENDITURES - ALL FUNDS SCHEDULE OF CATEGORICALS SUBJECT TO RESTRICTED ENDING BALANCES LOCAL PROGRAM NAME RESOURCE CODE REVENUE OBJECT LOCAL DESCRIPTION Indirect Rate to Charge AWARD 1. Prior Year Restricted Ending Balance 2.Current Year Award 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1, 2, & 3) REVENUES 5. Cash Received in Current Year 6. Amounts Included in Line 5 for Prior Year Adjustments 7. a. Accounts Receivable (line 2 minus lines 5 & 6) b. Non-current Accounts Receivable c. Current Accounts Receivable (line 7a minus line 7b) 8. Contributed Matching Funds 9. Total Available (sum lines 5, 7c, & 8) EXPENDITURES 10. Donor-Authorized Expend 11. Non Donor-Authorized Expenditures 12. Total Expenditures (sum line 10 plus line 11) RESTRICTED ENDING BALANCE 13. Current Year (line 4 minus line 10) El Dorado Comm Foundation Grant STMS Delta Sierra Science Prjct Summit to Sand AB86 Adult Ed Consortium LTU Staff Daycare , , , , , , , , , , , , , , , , , Adjusted 16/17 REB 9/6/2018 A:\Categoricals\CATS\17-18\CAT -Grants and Awards 17-18

141 2016/2017 Unaudited Actuals LOCAL AWARDS REVENUES AND EXPENDITURES - ALL FUNDS SCHEDULE OF CATEGORICALS SUBJECT TO RESTRICTED ENDING BALANCES LOCAL PROGRAM NAME RESOURCE CODE REVENUE OBJECT LOCAL DESCRIPTION Indirect Rate to Charge AWARD 1. Prior Year Restricted Ending Balance 2.Current Year Award 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1, 2, & 3) REVENUES 5. Cash Received in Current Year 6. Amounts Included in Line 5 for Prior Year Adjustments 7. a. Accounts Receivable (line 2 minus lines 5 & 6) b. Non-current Accounts Receivable c. Current Accounts Receivable (line 7a minus line 7b) 8. Contributed Matching Funds 9. Total Available (sum lines 5, 7c, & 8) EXPENDITURES 10. Donor-Authorized Expend 11. Non Donor-Authorized Expenditures 12. Total Expenditures (sum line 10 plus line 11) RESTRICTED ENDING BALANCE 13. Current Year (line 4 minus line 10) Netbooks Textbooks All Sites Netbooks Insurance All Sites (new RS6250) PIP TWI Program Bijou , , , , , , , , , , , , , , , , , , , , , , /1/2017 A:\Categoricals\CATS\CAT -Grants and Awards 16-17

142 2016/2017 Unaudited Actuals LOCAL AWARDS REVENUES AND EXPENDITURES - ALL FUNDS SCHEDULE OF CATEGORICALS SUBJECT TO RESTRICTED ENDING BALANCES LOCAL PROGRAM NAME RESOURCE CODE REVENUE OBJECT LOCAL DESCRIPTION Indirect Rate to Charge AWARD 1. Prior Year Restricted Ending Balance 2.Current Year Award 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1, 2, & 3) REVENUES 5. Cash Received in Current Year 6. Amounts Included in Line 5 for Prior Year Adjustments 7. a. Accounts Receivable (line 2 minus lines 5 & 6) b. Non-current Accounts Receivable c. Current Accounts Receivable (line 7a minus line 7b) 8. Contributed Matching Funds 9. Total Available (sum lines 5, 7c, & 8) EXPENDITURES 10. Donor-Authorized Expend 11. Non Donor-Authorized Expenditures 12. Total Expenditures (sum line 10 plus line 11) RESTRICTED ENDING BALANCE 13. Current Year (line 4 minus line 10) English Program STHS Sports Med Math Program STHS Program STHS Career Tech Ed STHS , , , , , , , , , , , , , , , , , , /1/2017 A:\Categoricals\CATS\CAT -Grants and Awards 16-17

143 2016/2017 Unaudited Actuals LOCAL AWARDS REVENUES AND EXPENDITURES - ALL FUNDS SCHEDULE OF CATEGORICALS SUBJECT TO RESTRICTED ENDING BALANCES LOCAL PROGRAM NAME RESOURCE CODE REVENUE OBJECT LOCAL DESCRIPTION Indirect Rate to Charge AWARD 1. Prior Year Restricted Ending Balance 2.Current Year Award 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1, 2, & 3) REVENUES 5. Cash Received in Current Year 6. Amounts Included in Line 5 for Prior Year Adjustments 7. a. Accounts Receivable (line 2 minus lines 5 & 6) b. Non-current Accounts Receivable c. Current Accounts Receivable (line 7a minus line 7b) 8. Contributed Matching Funds 9. Total Available (sum lines 5, 7c, & 8) EXPENDITURES 10. Donor-Authorized Expend 11. Non Donor-Authorized Expenditures 12. Total Expenditures (sum line 10 plus line 11) RESTRICTED ENDING BALANCE 13. Current Year (line 4 minus line 10) McKinney- Vento HR Tahoe Valley Preschool P/Y Ending Bal Adj. TOTAL , , , , , , , , , , , , , , , , , , , , , , /1/2017 A:\Categoricals\CATS\CAT -Grants and Awards 16-17

144 2016/2017 Unaudited Actuals LOCAL AWARDS REVENUES AND EXPENDITURES - ALL FUNDS SCHEDULE OF CATEGORICALS SUBJECT TO RESTRICTED ENDING BALANCES LOCAL PROGRAM NAME RESOURCE CODE REVENUE OBJECT LOCAL DESCRIPTION Indirect Rate to Charge AWARD 1. Prior Year Restricted Ending Balance 2.Current Year Award 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1, 2, & 3) REVENUES 5. Cash Received in Current Year 6. Amounts Included in Line 5 for Prior Year Adjustments 7. a. Accounts Receivable (line 2 minus lines 5 & 6) b. Non-current Accounts Receivable c. Current Accounts Receivable (line 7a minus line 7b) 8. Contributed Matching Funds 9. Total Available (sum lines 5, 7c, & 8) EXPENDITURES 10. Donor-Authorized Expend 11. Non Donor-Authorized Expenditures 12. Total Expenditures (sum line 10 plus line 11) RESTRICTED ENDING BALANCE 13. Current Year (line 4 minus line 10) El Dorado Comm Foundation Grant STMS Tahoe Valley Preschool (Happy Kids) Delta Sierra Science Prjct Summit to Sand AB86 Adult Ed Consortium , , , , , , , , , , , , , , , , , Contribution from Unrstr 9/1/2017 A:\Categoricals\CATS\CAT -Grants and Awards 16-17

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