HUENEME ELEMENTARY SCHOOL DISTRICT FINANCIAL REPORT

Transcription

1 HUENEME ELEMENTARY SCHOOL DISTRICT BOARD AGENDA ITEM: APPROVAL OF UNAUDITED ACTUALS FINANCIAL REPORT BOARD MEETING DATE: September 14, 2015 FROM: Dr. Christine Walker, Assistant Superintendent, Business Services Dr. Jerry Dannenberg, Superintendent STAFF COMMENT RECOMMENDATION It is recommended that the Governing Board approve the Unaudited Actuals financial report, as submitted. BACKGROUND Pursuant to the budget calendar, administrative staff have prepared the Unaudited Actual Financial Report for your review and acceptance. The reports prepared for this meeting of the Governing Board report positive fund balances for all District funds. Administrative staff is required to submit the approved unaudited financial reports to the Ventura County Office of Education no later than September 15, 2015.

2 Clerk/Secretary of the Governing Board (Original signature required) Date To has been ".,..-n-,,=..-" to Education Code Section 421 accuracy County Superintendent/Designee (Original signature required) Date: For Office of Education: contact: For School District: Name Name Title Telephone Title Telephone Address Address California of Education SACS Financial Software File: ca 2/05/201 5

3 CEA equal or exceed 60% for elementary, 55% and 50% for districts or future apportionments may be affected. (EC 41372) CEA Applicable to districts not exempt the requirement and meeting classroom compensation percentage - see Form CEA for further details. Per Government Code Section represents an increase to your appropriations The Department of Finance must be notified of increases 45 days of budget adoption % $ $ ICR These amounts represent the board approved Appropriations Limit and Appropriations Subject pursuant to Government Code Section 7906 and EC Jr :.11n-un '.'.:lrh 1-'r<JPC)SE~a Indirect Cost Rate Fixed-with-carry-forward indirect cost rate for use in , subject to CDE approval. Child Left Behind Maintenance of Effort Determination MOE Not Met, the apportionment may be reduced by the lesser of the following two percentages: MOE Deficiency Percentage - Based on Total Expenditures MOE Deficiency Percentage - Based on Expenditures Per ADA $45,437, $45,437, % MOE Met Page Printed: 9/4/2015 3:10 PM

4 Hueneme Elementary Ventura County Unaudited Actuals General Fund Unrestricted and Restricted Expenditures by Object Form 01 Resource Codes 1) LCFF Sources 2) Federal Revenue 3) Other State Revenue 4) Other Local Revenue 5 TOTAL, REVENUES 'f---'"-'-"~"2ll"'-:_ll' "~' _1_,o_,,,.0_21~~lll j!,"s'~l9.l;'.'."l!'l!_f ' '~j -~c~:~,2.~.l_ll_lf-- i_17!.:_.~9 ~Yo l------'~~'.'..:...'.-'-l---':'.,_l/c".:2.l~~'+---- '.f_!'.:'y_'-2'~:"'-~ "~>.ll.ll:~"-.j _'.~~'"-'-"~--l.--...'.'.2.'._ ""~"-"".l_ll_ll--- ::'-0~.2_8 ~Yo f--_...'-'.'"'.!-'.-""'.':'!.:"'-'."...j. c~'-"-'-.'.':'."c."-'-l. '.+_~~~"-' <J±'Sl().~.'.:.'1'"-.j...,"1.'_.'~~~j ---"'- L'-"..'_,.l'.<~Lli_j 9.87!.:. 2 ~Yo f---_i_,,l~~~,~--...'.'.tl!..'~~~2+---'~"-'~ll,""1_!.:. Q_~ l!.:.l/.ll_4----"-~"-'-"-'~l'-"'-1---~<'.'l:~~.2."'1ll.+..- B. EXPENDITURES 1) Certificated Salaries 2) Classified Salaries 3) Employee Benefits 4) Books and Supplies 5) Services and Other Operating Expenditures 6) Capital Outlay 7) Other Outgo (excluding Transfers of Indirect Costs) 8) Otht>r Outgo - Transfers of Indirect Costs l-----'2."j.':o.ll_l~~" '.!.L'.i_lil_,_".'!.:''.:..ll~'-l--~2-'.:'.'.!.":~.",'~l-----'?""-''-"-'-,_l_.'!_~"'-J..:.~~'i".'.:'o'.l/...) '.:'..'_2.".'2.2_.'.'.'.:'~1---~8.c"_5~% f---_"'1.'~',"'5'.~ll"'--\..----s."_~~~'-i----"-~"±--'ll'-"'"."._'f-- '.i..'.l1," "-'ll.l,l_j :"c,_,,,~'-""'':'c'.'j...)..22."_~"-'-:'~l---3"' c<,j:602".j)io f---1_,1~~2.:"'4---~-9.lc'2.ll."'2."' !_'l:~b.'l.c)_'.:.-'-"... f--~'.!...ll~_!.:.l)_" '"-'-"'"le"-"-"c.lj.ll.+----'-"'-"-"sl!~~l----6<:j.,."1_9~% 4000~9g9 f----"'-"~l:~.":.l~---'-'-"-~x"."-'~...f :±~"-2-"-"-:'~!.:.~f----.'.:'.t''.ll:'.~..'..~l!_f---.'.!.'?.'='-"-'-'~c.lj.ll.+----'2.~2.c)2~~ "'-'"-"-'-""-lJ.ll.:.lJ2...j.. ~~..'.'c'_c'.c.lj."'-l---llllj~_f_,:+_0lc.:~! "'-'~'-"\J.ll.:.lJ.V_J. :S'.!'~? f_:.':'.lj..j..._ll_,_i_,:>_f_,_1_: '..:.'.l'j l ~ ~~'J..-"_,',!_9.'1.:-"-'-\------'-'-'-'-"'.C~"-"l!' !o2'!:"-'ll:~~r------~~!'l'f.,Ql)_::l,l)'l!...j _l)~l).4 :1_'-"'=""--'-~~~ J_',J_f-_~ l-----'-'-''.'.'!."2'_:?.:.0'..9...f "~' '-~~0>c':!_Cl jl-- l_,_c'."_l_t.'±.l!l}~l!_f _l)~ '-i. "1,<S."'ll_l,!_,l~f----.::c".o.2.~ -2.8% -8.1% f--_...j.:!.lj..)_,l).9.'-'.'_'1..q ~""-'::2.'.'c'':."."...) 'L'_()'J_,_f..:_+_ll,_~ l-''-'2.2<>."-=-""lll.l.-----""l_lx>.'?_"1~...(,l'..oj'"'-ll.~~1---=9.:...'..~ , , % , ~53.6% I D. OTHER FINANCING SOURCES/USES 1) lnterfund Transfers a) Transfers In b) r ransfers Out 2) Other Sources/Uses a) Sources b) Uses 3) Contributions 4 TOTAL OTHER FINANCING SOURCES/USES f ::c'-~-" ''-'-=c..i_------== -\ :-_:_:e.-" '"=-" ="-'"-l =-" ~-----': ='--i ="-"--f "-"'"-i "= ="-" ::'..:-"-" '= ==.;f.--,,_.. ~-" "'~'-" ~-""'"-+--"-~ "=-" "=-" "- :~c =" '"=--! ="-'"--1--=.'.." f------"'-"~=~=t---="-"-'""-'~ "-~"-"-ie--~"'2'-"'-'-"-'-"-"4--.=="-'-""-"-" ="-" SACS Financial Reporting Software File: fund-a (Rev 06/24/2015) Page 1 Printed: 9/4/2015 3:09 PM

5 Hueneme Elementary Ventura County Unaudited Actuals General Fund Unrestricted and Restricted Expenditures by Object Form 01 Resource Codes % 1) Beginning Fund Balance a) As of July 1 - Unaudited % b) Audit Adjustments 9793 :_1..QOJ!~ c) As of July 1 -Audited (F1 a+ F1b) -1 d) Other Restatements 9795 e) Adjusted Beginning Balance (F1 c + F1 d) -1 2) Ending Balance, June 30 (E F1e) 39.5% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 ::100.Q",to Stores Prepaid Expenditures All Others 9719 b) Restricted ,!o c)c')mmitted Stabilization Arrangements 9750 Other Commitments 9760 d) Assigned Other Assignments Technology Instructional Materials Technology Instructional Materials e) Unassigned/unappropriated Reserve for Economic Uncertainties ,310,70fl:QQ+--~-~- 10.9% Unassi ned/una ro riated Amount 9790 O.OO New SACS Financial Reporting Software File: fund-a (Rev 06/24/2015) Page 2 Printed: 9/4/2015 3:09 PM

6 Hueneme Elementary Ventura County Unaudited Actuals General Fund Unrestricted and Restricted Expenditures by Object Form 01 Descri Resource Codes G.ASSETS 1)Cash a) in County Treasury 1) Fair Value Adjustment to Cash in County Treasury b) in Banks c) in Revolving Fund d) with Fiscal Agent e) collections awaiting deposit 2) Investments 3) Accounts Receivable 4) Due from Gran tor Government 5) Due from Other Funds 6) Stores 7) Prepaid Expenditures 8) Other Current Assets TOTAL ASSETS H. DEFERRED OUTFLOWS OF RESOURCES 1) Deferred Outflows of Resources TOT AL DEFERRED OUTFLOWS LIABILITIES 1) Accounts Payable 2) Due to Grantor Governments 3) Due to Other Funds 4) Current Loans 5) Unearned Revenue TOTAL LIABILITIES J. DEFERRED INFLOWS OF RESOURCES 1) Deferred Inflows of Resources 2 TOTAL DEFERRED INFLOWS 9690 K. FUND EQUITY Ending Fund Balance, June 30 must a ree with line F2 G9 + H J2 I , SACS Financial Reporting Software File: fund-a (Rev 06/24/2015) Page 3 Printed: 9/4/2015 3:09 PM

7 Hueneme Elementary Ventura County Unaudited Actuals General Fund Unrestricted and Restricted Expenditures by Object Form 01 Descri LCFF SOURCES Resource Codes ,716, % Education Protection Account State Aid - Current Year ,548, % State Aid - Prior Years , Tax Relief Subventions Homeowners' Exemptions , Timber Yield Tax 8022 ().00 Other Subventions/In-Lieu Taxes County & District Taxes Secured Roll Taxes ,297, ~.0_,).11.Q.O.J,1% Unsecured Roll Taxes , c0% Prior Years' Taxes , Supplemental Taxes Education Revenue Augmentation Fund (ERAF) 8045 Community Redevelopment Funds (SB 617/699/1992) Penalties and Interest from Delinquent Taxes 8048 Miscellaneous Funds (EC 41604) Royalties and Bonuses Other In-Lieu Taxes '=~~+- _Q.0% ----~~...,. o_.~ Less: Non-LCFF (50%) Adjustment 8089 LCFF Transfers Unrestricted LCFF Transfers - Current Year All Other LCFF Transfers - Current Year All Other 8091 Transfers to Charter Schools in Lieu of Property Taxes 8096 Property Taxes Transfers 8097 LCFF/Revenue Limit Transfers - Prior Years 8099 FEDERAL REVENUE Maintenance and Operations 8110 Special Education Entitlement % Special Education Discretionary Grants 8182 Child Nutrition Programs 8220 Forest Reserve Funds 8260 JLOO Flood Control Funds 8270 Wildlife Reserve Funds 8280 FEMA 8281 Q.0% lnteragency Contracts Between LEAs 8285 Pass-Through Revenues from Federal Sources 8287 NCLB: Title I, Part A, Basic Grants Low Income and Neglected % NCLB: Title I, Part D, Local Delinquent Programs NCLB: Title II, Part A, Teacher Quality NCLB: Title Ill, Immigrant Education Progr:a_m SACS Financial Reporting Software File: fund-a (Rev 06/24/2015) Page 4 Printed: 9/4/2015 3:09 PM

8 Hueneme Elementary Ventura County Unaudited Actuals General Fund Unrestricted and Restricted Expenditures by Object Form 01 Descri Resource Codes NCLB: Title Ill, Limited English Proficient (LEP) Student Program % NCLB: Title V, Part B, Public Charter Schools Grant Program (PCSGP) Other No Child Left Behind , , Vocational and Technology Safe and Drug Free Schools gg 8290 All Other Federal Revenue All Other 8290 TOTA~EDERAL RE:;VENUE OTHER STATE REVENUE Other State Apportionments ROC/P Entitlement Prior Years ' O.O [o_ Special Education Master Plan Current Year Prior Years All Other State Apportionments - Current Year 6500 All Other ="-L "=-1----Q,Q,% All Other State Apportionments - Prior Years All Other 8319 Child Nutrition Programs Mandated Costs Reimbursements =e-~ "-=-1---_Q_,Q'Yo 566.3% Lottery - Unrestricted and Instructional Materials % Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions 8575 Other Subventions/In-Lieu Taxes 8576 Pass-Through Revenues from State Sources 8587 School Based Coordination Program After School Education and Safety (ASES) Charter School Facility Grant Drug/Alcohol/Tobacco Funds 6650, California Clean Energy Jobs Act Healthy Start American Indian Early Childhood Education Specialized Secondary School Community Violence Prevention Grant Quality Education Investment Act Common Core State Standards Implementation All Other State Revenue All Other 8590 SACS Financial Reporting Software File: fund-a (Rev 06/24/2015) Page 5 Printed: 9/4/2015 3:09 PM

9 Hueneme Elementary Ventura County Unaudited Actuals General Fund Unrestricted and Restricted Expenditures by Object Form 01 Other Local Revenue County and District Taxes Other Restricted Levies Secured Roll 8615 Unsecured Roll 8616 Prior Years' Taxes 8617 Supplemental Taxes 8618 Non-Ad Valorem Taxes Parcel Taxes 8621 Other 8622 Community Redevelopment Funds Not Subject to LCFF Deduction Penalties and Interest from Delinquent Non-LCFF Taxes 8629 Sales Sale of Equipment/Supplies 8631 Q,00-10Q.o.0% Sale; of Publications 8632 Food Service Sales 8634 Q.0% All Other Sales 8639 Leases and Rentals Interest 8660 Net Increase (Decrease) in the Fair Value of Investments 8662 Fees ;;nd Contracts Adult Education Fees 8671 Non-Resident Students 8672 Transportation Fees From Individuals 8675 lnteragency Services 8677 Mitigation/Developer Fees All Other Fees and Contracts f ~==+-- --o=o~ =~ o=-" o=o~---~ -- ~--=O'..." Q&~ = _.0_Q Other Local Revenue Plus: Misc Funds Non-LCFF (50%) Adjustment 8691 Pass-Through Revenues From Local Sources 8697 All Other Local Revenue 8699 Tuition 8710 All Other Transfers In Transfers of Apportionments Special Education SELPA Transfers From Districts or Charter Schools From County Offices From JPAs ROC/P Transfers From Districts or Charter Schools From County Offices From JPAs Other Transfers of Apportionments From Districts or Charter Schools All Other 8791 From County Offices All Other 8792 From JPAs All Other "--=" "~='+---~--~o~.o~o" "'~~-----~~~-----""'-"-+--~0% All Other Transfers In from All Others ,213, % SACS Financial Reporting Software File: fund-a (Rev 06/24/2015) Page 6 Printed: 9/4/2015 3:09 PM

10 Hueneme Elementary Ventura County Unaudited Actuals General Fund Unrestricted and Restricted Expenditures by Object Form 01 Resource Codes Certificated Teachers' Salaries Certificated Pupil Support Salaries Certificated Supervisors' and Administrators' Salaries Other Certificated Salaries CLASSIFIED SALARIES % 18.5% 10.2% -7.7% 8.5% Classified Instructional Salaries Classified Support Salaries Classified Supervisors' and Administrators' Salaries Clerical, Technical and Office Salaries Other Classified Salaries EMPLOYEE BENEFITS % 6.9% 10.5% -7.8% 3.6% STRS PERS OASDl/Medicare/Altemative Health and Welfare Benefits Unemployment Insurance Workers' Compensation OPEB, Allocated OPEB, Active Employees Other Employee Benefits i----_!:.,_<~i_l_5)_~4---2."-'1i~~'-+----"'~~~"-" ""'~~~-"--l--- '.:':_~f_:!_!_..:.~' ",_t_l_~~""-~-l----'1-"-3.:_<;62".j% ! '~~=.::: =='-=~-'----~=O'..."-:=-"-J '"::'..'.:O'...'e.:C~.:::'.-!-----"-~"-"'=c ""'~== f-----'=-'-"-"=-" '==""'-'~'+-----'"""'-==-=--'-"- l---~=-'-'-'-"-'-""-" =="-'-'~+-----'-'-==-'-'-'~t----'-11_.0-1> % '-"'=-'-=.:: '-'=-:.:::Cc..=c ===-"-'"-"-j--- -===-=.::.+----=c.==-= =~-'-'-'-=-= c:..7.=6~% i-----'-":><:'.'.:':~~ '.qq,_~~lj l~~~~l------'-"~_,':+.'.:':s':.lj'1.j L,:".,>_,'~~+--'.2!00!.C:':~'!.'1_J--- :-:<e_8.:<:>8.~% l ----'-'-"==.:.+---=::-.:=.:c:..:.-"c+-----"-" -'-'-"-=-'-'--'-'--l------'-'-'-"'-"=.::.+---'-==:.:.=c+----"-"="--'-:::."-+----=9.=6~% f =.:: 'C:.."'-"c == "-'O.= '=-" =-=-=-t--- _ f----~~-"-=.:: '"-= =="-"-! =.:: ":.:.= "-'"-"-t--"-1-"0=0.=0-"'-!% 6.9% BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials Books and Other Reference Materials Materials and Supplies Noncapitalized Equipment Food TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES % Subagreements for Services Travel and Conferences Dues and Memberships Insurance Operations and Housekeeping Services Rentals, Leases, Repairs, and Noncapitalized Improvements % '===..c '='+----""'-=="'-'-l '~-""~-"~~" '=~- ---"-"-"-'-"~=c+----=0~.1~% % % Transfers of Direct Costs Transfers of Direct Costs - lnterfund Professional/Consulting Services and Operating Expenditures Communications TOTAL, SERVICES AND OTHER OPERATING ~ '.L~'.>..'i'~-" ".1...~'..:.<"''-!..---~~'..'..L'~~ :~~~ ':1.._J....'.,_l!.'.!"-1:3.!..:-_~J_j._---~~"''-"-'-''-'-"'~ % 32.4 /c, 5,617, % California SACS Reporting Software File: fund-a (Rev 06/24/2015) Page 7 Printed: 9/4/2015 3:09 PM

11 Hueneme Elementary Ventura County Unaudited Actuals General Fund Unrestricted and Restricted Expenditures by Object Form 01 Resource Codes Land Land Improvements Buildings and Improvements of Buildings Books and Media for New School Libraries or Major Expansion of School Libraries Equipment Equipment Replacement OTHER OUTGO (excluding Transfers of Indirect Costs) % Tuition Tuition for Instruction Under lnterdistrict Attendance Agreements 7110 State Special Schools 7130 Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools 7141 Payments to County Offices 7142 Payments to JPAs 7143 Transfers of Pass-Through Revenues fa Districts or Charter Schools 7211 To County Offices 7212 To JPAs 7213 Special Education SELPA Transfers of Apportionments ro Districts or Charter Schools %.Q.0% To County Offices To JPAs ROC/P Transfers of Apportionments To Districts or Charter Schools To County Offices To JPAs Other Transfers of Apportionments All Other All Other Transfers f ="---' =-"'-" ~"-"--" =.:: ="-= == All Other Transfers Out to All Others 7299 Debt Service Debt Service - Interest Other Debt Service - Principal % % -8.1% 15,277, ,023, ,392, % SACS Financial Reporting Software File: fund-a (Rev 06/24/2015) Page 8 Printed: 9/4/2015 3:09 PM

12 Hueneme Elementary Ventura County Unaudited Actuals General Fund Unrestricted and Restricted Expenditures by Object Form 01 Resource Codes From: Special Reserve Fund 8912 _()Jl% From: Bond Interest and Redemption Fund 8914 Other Authorized lnterfund Transfers In 8919 To: Child Development Fund 7611 To: Special Reserve Fund 7612 To: State School Building Fund/ County School Facilities Fund 7613 To: Cafeteria Fund 7616 Other Authorized lnterfund Transfers Out JLO% 9.00 OTHER SOURCES/USES SOURCES State Apportionments Emergency Apportionments j)% Proceeds Proceeds from Sale/Lease- Purchase of Land/Buildings cLQ.% Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 Cl.0% Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971 Proceeds from Capital Leases 8972 Proceeds from Lease Revenue Bonds 8973 All Other Financing Sources 8979 Q.,Q_'Z'o Q.,QJo Q.,_0% Q,Q'Yo TOTAL, OTHER FINANCING SOURCES/USES a-b+c-d+e SACS Financial Reporting Software File: fund-a (Rev 06/24/2015) Page 9 Printed: 9/4/2015 3:09 PM

13 Hueneme Elementary Ventura County Unaudited Actuals General Fund Unrestricted and Restricted Expenditures by Function Form 01 1) LCFF Sources 2) Federal Revenue 3) Other State Revenue 4) Other Local Revenue 5 TOTAL REVENUES B. EXPENDITURES (Objects ) 17.9% i !:lht~~~ ':!:':!lj ~~~:1':!:!:!':'-l'-- ---'-~~~~ lj_clj.lj_-+--_g!_ ~~~~c1_ll_4 l_l_:yl_~ -0.8% "~,Q'=l:"._:_l_!_j '+,_l!_c~~--2"'--i---- '±,~1_2\~~----~~~J_,_l!l,J_J '_'.L'-'~~"'-'-"'clJ.\J.-i---- '±,~)_,,,_,~~"-"-l- :'~~ !-----'-""-'-'=-'-"-="-+---'""'-~==:o=-: '-=~== "-'-'==-'-"'-"-'---""'-'-'= ~==+----"-'-""--'-=~- cc"-"-+--~l._2% '-"?.'i'~~.:'.'.~---'!J.."_'.'o'.~~~4-----"-~~"-'-::~~------~4--.-:?~~J~~l '2.~~:'<:.L~~J."_f-- :,o.~-"'-i -32.0% 17.4% 1) Instruction 2) Instruction - Related Services 3) Pupil Services 4) Ancillary Services 5) Community Services 6) Enterprise 7) General Administration 8) Plant Services 9) Other Outgo 10 TOTAL EXPENDITURES %?~o Except % 14.8% 151.8% % OTHER FINANCING SOURCES AND USES AS D. OTHER FINANCING SOURCES/USES 1) lnterfund Transfers a) Transfers In b) Transfers Out 2) Other Sources/Uses a) Sources b) Uses 3) Contributions 4 TOTAL OTHER FINANCING SOURCES/USES , % Q,Q"{o_ California SACS Reporting Software File: fund-a (Rev 04/02/2015) Page 1 Printed: 9/4/2015 3:09 PM

14 Hueneme Elementary Ventura County Unaudited Actuals General Fund Unrestricted and Restricted Expenditures by Function Form 01 1) Beginning Fund Balance a) As of July 1 - Unaudited b} Audit Adjustments c}as of July 1 -Audited (F1a + F1b} d} Other Restatements % e) Adjusted Beginning Balance (F1c F1d) 10,678, ) Ending Balance, June 30 (E + F1e) 9,605, % Components of Ending Fund Balance a) Nonspendable Revolving Cash ,00-10 Stores , Prepaid Expenditures , All Others 9719 b} Restricted % c} Committed Stabilization Arrangements 9750 Q.,_Q~ Other Commitments (by Resource/Object} 9760 d} Assigned Other Assignments (by Resource/Object} Technology Instructional Materials Technology Instructional Materials e) Unassigned/unappropriated _,400, r3.:.j2,j ~4~.2~7 Reserve for Economic Uncertainties ,561, Unassi ned/una ro riated Amount , SACS Financial Reporting Software File: fund-a (Rev 04/02/2015} Page2 Printed: 9/4/2015 3:09 PM

15 California Clean Jobs & Maintenance Restricted Local Education Code Secti 30,00 148, ,00 886, , Restricted Balance SACS Financial Software File: fund-a 1 Printed: 9/4/2015 3:09

16 Descri Resource Codes 1) LCFF Sources 2) Federal Revenue 3) Other State Revenue 4) Other Local Revenue 5 TOT AL REVENUES ,291, ,800, % 1,169, , % 93, , % % B. EXPENDITURES 1) Certificated Salaries 2) Classified Salaries 3) Employee Benefits Books and Supplies 5) Services and Other Operating Expenditures 6) Capital Outlay 7) Other Outgo (excluding Transfers of Indirect Costs) 8) Other Outgo - Transfers of Indirect Costs 9 TOT AL EXPENDITURES C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES D. OTHER FINANCING SOURCES/USES , ,546, ,623, % 612, , % 2,035, ,920,00-5.7% 87, , % 211, , % 180, , % % % 1) lnterfund Transfers a) Transfers In b) Transfers Out 2) Other Sources/Uses a) Sources b) Uses 3) Contributions TOTAL OTHER FINANCING SOURCES/USES SACS Financial Reporting Software File: fund-b (Rev 03/10/2015) Page 1 Printed: 9/4/2015 3:09 PM

17 Resource Codes Difference 321.0% F. RESERVES Beginning Fund Balance a) As of July - Unaudited ,942, ,822, % b) Audit Adjustments 9793 c) As of July -Audited (F1a +Fib) 1,942, ,822, % d) Other Restatements 9795 e) Adjusted Beginning Balance (F1c + F1d) 1,942, ,822, % 2) Ending Balance, June 30 (E +Fie) 1,822, ,318, % Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 Stores , Prepaid Expenditures 9713 All Others 9719 b) Restricted 9740 c) Committed Stabilization Arrangements 9750 Other Commitments 9760 d) Assigned Other Assignments 9780 e) Unassigned/Unappropriated Reserve for Economic Uncertainties California of Education SACS Reporting Software File: fund-b (Rev 03/10/2015) Page 2 Printed: 9/4/2015 3:09

18 Descri Resource Codes Ob"ect Codes Difference G.ASSETS 1) Cash a) in County Treasury ) Fair Value Adjustment to Cash County Treasury b) in Banks 9120 c) in Revolving Fund 9130 d) with Fiscal Agent 9135 e) collections awaiting deposit ) Investments ) Accounts Receivable ) Due from Granter Government ) Due from Other Funds ) Stores ) Prepaid Expenditures ) Other Current Assets TOTAL ASSETS 1,296, , , , H. DEFERRED OUTFLOWS OF RESOURCES 1) Deferred Outflows of Resources 2 TOT AL DEFERRED OUTFLOWS I. LIABILITIES 9490 Q.00 1) Accounts Payable 2) Due to Granter Governments 3) Due to Other Funds 4) Current Loans 5) Unearned Revenue 6 TOTAL LIABILITIES J. DEFERRED INFLOWS OF RESOURCES , ) Deferred Inflows of Resources 2 TOTAL DEFERRED INFLOWS FUND EQUITY 9690 Ending Fund Balance, June 30 must a ree with line F2 G9 + H J SACS Financial Reporting Software File: fund-b (Rev 03/10/2015) Page 3 Printed: 9/4/2015 3:09 PM

19 Descrintion Resource Codes Obiect Codes I Actuals Buda et Difference FEDERAL ~!:'.'!: 1 "VE Child Nutrition Programs ,291, ,800, % Other Federal Revenue 8290 TOTAL, FEDERAL REVENUE 3,291, ,800, % OTHER STATE REVENUE Child Nutrition Programs ,169, , % Other State Revenue 8590 TOTAL, OTHER STATE REVENUE 1,169, , % OTHER LOCAL REVENUE Other Local Revenue Sales Sale of Equipment/Supplies 8631 Food Service Sales , , % Leases and Rentals 8650 Interest ,00-2.8% Net Increase (Decrease) in the Fair Value of Investments 8662 Fees and Contracts lnteragency Services 8677 Other Local Revenue All Other Local Revenue , TOT AL, OTHER LOCAL REVENUE 93, , % TOT AL REVENUES % California of Education SACS Reporting Software File: fund-b (Rev 03/10/2015) Page 4 Printed: 9/4/2015 3:09

20 Descriotion Resource Codes Object Codes Percent Unaudited Actuals Budaet Difference 1.,,1::1'1: I U-1 C:::IU ADICC Certificated Supervisors' and Administrators' Salaries Other Certificated Salaries TOTAL, CERTIFICATED SALARIES CLASSIFIED SALARIES Classified Support Salaries Classified Supervisors' and Administrators' Salaries Clerical, Technical and Office Salaries Other Classified Salaries TOTAL, CLASSIFIED SALARIES EMPLOYEE BENEFITS ,375, ,404, % 96, , % 73, , % 1,546, ,623, % STRS PERS OAS DI/Medicare/ Alternative Health and Welfare Benefits Unemployment Insurance Workers' Compensation OPEB, Allocated OPEB, Active Employees Other Employee Benefits TOTAL, EMPLOYEE BENEFITS , , % 116, , % 276, , % % 55, , % 15, ,12-2.9% 612, , % BOOKS SUPPLIES Books and Other Reference Materials Materials and Supplies Noncapitalized Equipment Food TOTAL, BOOKS AND SUPPLIES , ,00-0.5% 51, , % 1,934, ,830,00-5.4% 2,035, ,920,00-5.7% SACS Financial Reporting Software File: fund-b (Rev ) Page 5 Printed: 9/4/2015 3:09 PM

21 Descri tion Resource Codes Ob"ect Codes Difference SERVICES Subagreements for Services 5100 Travel and Conferences , ,50 5.0% Dues and Memberships Insurance Operations and Housekeeping Services , Rentals, Leases, Repairs, and Noncapitalized Improvements Transfers of Direct Costs Transfers of Direct Costs - lnterfund Professional/Consulting Services and Operating Expenditures Communications TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES CAPITAL Buildings and Improvements of Buildings Equipment Equipment Replacement TOT AL, CAPITAL OUTLAY % , , % 87, , % 178,26 225, % 15, , % 17, , , % OTHER OUTGO (excluding Transfers of Indirect Costs) Debt Service Debt Service - Interest Other Debt Service - Principal TOT AL, OTHER OUTGO excludin Transfers of Indirect Costs OTHER OUTGO TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs - lnterfund TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS , , % 180, , % TOT AL EXPENDITURES % SACS Financial Reporting Software File: fund-b (Rev 03/10/2015) Page 6 Printed: 9/4/2015 3:09 PM

22 Descri Resource Codes Difference From: General Fund Other Authorized lnterfund Transfers In a TOTAL, INTERFUND TRANSFERS TRANSFERS b TOTAL, INTERFUND TRANSFERS OUT OTHER SOURCES/USES 7619 SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs Long-Term Debt Proceeds Proceeds from Capital Leases All Other Financing Sources c TOT AL, SOURCES USES Transfers of Funds from Lapsed/Reorganized LEAs All Other Financing Uses d TOTAL, USES CONTRIBUTIONS Contributions from Unrestricted Revenues Contributions from Restricted Revenues e TOTAL, CONTRIBUTIONS TOTAL, OTHER FINANCING SOURCES/USES (a-b+c-d+e) SACS Financial Reporting Software File: fund-b (Rev 03/10/2015) Page 7 Printed: 9/4/2015 3:09 PM

23 Descri tion Codes. Ob"ect Codes Percent 1) LCFF Sources ) Federal Revenue ,291, ,800, % 3) Other State Revenue , 169, , % Other Local Revenue , , % 5 4,555, , 184,00-8.1% B. EXPENDITURES (Objects 1) Instruction ) Instruction - Related Services ) Pupil Services ) Ancillary Services ) Community Services ) Enterprise ) General Administration , , % 8) Plant Services 9) Other Outgo Except , , % 10 4,6]5, ,688, % C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USE~ {AS - 810} 119, , % D. OTHER FINANCING SOURCES/USES 1) lnterfund Transfers a) Transfers In b) Transfers Out ) Other Sources/Uses a) Sources b) Uses 3) Contributions TOTAL, OTHER FINANCING SACS Financial Reporting Software File: fund b (Rev 04/02/2015) Page 1 Printed: 9/4/2015 3:09

24 Function Codes Ob"ect Codes Percent Differen~~ E.NETINCREASE(DECREASE) c 119, , % F. 1) Beginning Fund Balance a) As of 1 - Unaudited ,942, ,822,82Q:48-6.2% b) Audit Adjustments 9793 c) As of July 1 -Audited (F1a + F1 b) 1,942, ,822, % d) Other Restatements 9795 e) Adjusted Beginning Balance (F1c + F1d) 1,942, ,822, % 2) Ending Balance, June 30 (E + F1e) 1,822, ,318, % Components of Ending Fund Balance a) Nonspendable Revolving Cash Stores ,151.~ -10 Prepaid Expenditures 9713 All Others 9719 b) Restricted 9740 c) Committed Stabilization Arrangements 9750 Other Commitments (by Resource/Object) 9760 d) Assigned Other Assignments (by Resource/Object) 9780 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 SACS Financial Reporting Software File: fund-b (Rev 04/02/2015) Page 2 Printed: 9/4/2015 3:09 PM

25 531 School School,800, Restricted Balance of Education SACS Reporting Software File: fund-b (Rev 11/14/2012) Page Printed: 9/4/2015 3:09 PM

26 Descri tion Resource Codes 1) LCFF Sources 2) Federal Revenue 3) Other State Revenue 4) Other Local Revenue , TOTAL REVENUES B. EXPENDITURES 1 ) Certificated Salaries 2) Classified Salaries 3) Employee Benefits 4) Books and Supplies 5) Services and Other Operating Expenditures 6) Capital Outlay 7) Other Outgo (excluding Transfers of Indirect Costs) 8) Other Outgo - Transfers of Indirect Costs , ,514, ,800, % , TAL EXPENDITURES C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES A5-89 D. OTHER FINANCING SOURCES/USES 1) lnterfund Transfers a) Transfers In b) Transfers Out 2) Other Sources/Uses a) Sources b) Uses 3) Contributions 4 TOTAL OTHER FINANCING SOURCES/USES ,000, SACS Financial Reporting Software File: fund-d (Rev 12/15/2014) Page 1 Printed: 9/4/2015 3:10 PM

27 Descri Resource Codes Ob"ect Codes Difference E. BALANCE C F. RESERVES 1) Beginning Fund Balance a) As of July - Unaudited , 107, ,579, % b) Audit Adjustments 9793 c) As of July - Audited (F1a 2,107, ,579, % d) Other Restatements 9795 e) Adjusted Beginning Balance (F1c + 2,107, ,579, % 2) Ending Balance, June 30 (E + F1e) 5,579, ,779, % Components of Ending Fund Balance a) Nonspendable Revolving Cash 971 Stores 9712 Prepaid Expenditures 9713 All Others 9719 b) Restricted 9740 c) Committed Stabilization Arrangements 9750 Other Commitments 9760 d) Assigned Other Assignments ,579, Measure Construction Reservations , 579, Measure T Construction Reservations e) Unassigned/Unappropriated Reserve for Economic Uncertainties Page 2 Printed: 9/4/2015 3:10 PM

28 Descri G.ASSETS 1) Cash a) in County Treasury 1) Fair Value Adjustment to Cash County Treasury b) in Banks c) in Revolving Fund d) with Fiscal Agent e) collections awaiting deposit 2) Investments 3) Accounts Receivable 4) Due from Grantor Government 5) Due from Other Funds 6) Stores 7) Prepaid Expenditures 8) Other Current Assets 9 TOTAL ASSETS Resource Codes Ob'ect Codes Unaudited Actuals Difference ,151, DEFERRED OUTFLOWS OF RESOURCES 1 ) Deferred Outflows of Resources 2 TOT AL DEFERRED OUTFLOWS 9490 I. LIABILITIES 1) Accounts Payable 2) Due to Grantor Governments 3) Due to Other Funds 4) Current Loans 5) Unearned Revenue 6 TOTAL LIABILITIES J. DEFERRED INFLOWS OF RESOURCES 1) Deferred Inflows of Resources 2 TOTAL DEFERRED INFLOWS 9690 FUND EQUITY SACS Financial Reporting Software File: fund-d (Rev 12/15/2014} Page 3 Printed: 9/4/2015 3:10 PM

29 Descriotion Resource Codes Object Codes 1 1 ~~.. r1a~r1 Actuals Buda et Difference FEDERAL 8281 Other Federal Revenue 8290 TOTAL, FEDERAL REVENUE OTHER STATE ~~'.'=:~!~E Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions 8575 Other Subventions/In-Lieu Taxes 8576 All Other State Revenue 8590 TOT AL, OTHER ST ATE REVENUE OTHER LOCAL REVENUE Other Local Revenue County and District Taxes Other Restricted Levies Secured Roll 8615 Unsecured Roll 8616 Prior Years' Taxes 8617 Supplemental Taxes 8618 Non-Ad Valorem Taxes Parcel Taxes 8621 Other 8622 Community Redevelopment Funds Not Subject to LCFF Deduction 8625 Penalties and Interest from Delinquent Non-LCFF Taxes 8629 Sales Sale of Equipment/Supplies 8631 Leases and Rentals 8650 Interest , Net Increase (Decrease) in the Fair Value of Investments 8662 Other Local Revenue All Other Local Revenue 8699 All Other Transfers In from All Others 8799 TOTAL, OTHER LOCAL REVENUE 14, TOTAL REVENUES SACS Financial Software File: fund-d (Rev Page 4 Printed: 9/4/2015 3:10 PM

30 Descri tion Resource Codes Percent Difference CLASSIFIED Classified Support Salaries Classified Supervisors' and Administrators' Salaries Clerical, Technical and Office Salaries Other Classified Salaries TOTAL, CLASSIFIED SALARIES EMPLOYEE BENEFITS STRS PERS OAS DI/Medicare/ Alternative Health and Welfare Benefits Unemployment Insurance Workers' Compensation OPEB, Allocated OPEB, Active Employees Other Employee Benefits TOT AL, EMPLOYEE BENEFITS BOOKS SUPPLIES Books and Other Reference Materials Materials and Supplies Noncapitalized Equipment TOTAL, BOOKS AND SUPPLIES SERVICES OTHER OPERATING EXPENDITURES Subagreements for Services Travel and Conferences Insurance Operations and Housekeeping Services Rentals, Leases, Repairs, and Noncapitalized Improvements Transfers of Direct Costs Transfers of Direct Costs - lnterfund SACS Financial Reporting Software File: fund-d (Rev 12/15/2014) Page 5 Printed: 9/4/2015 3:10 PM

31 Descriotion Resource Codes Obiect Codes Percent 1 i.....,.. r1a,,r1 Actuals Buda et Difference Professional/Consulting Services and Operating Expenditures , Communications 5900 TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 28, CAPITAL Land Land Improvements Buildings and Improvements of Buildings , ,006, ,800, % Books and Media for New School Libraries or Major Expansion of School Libraries Equipment Equipment Replacement TOTAL, CAPITAL OUTLAY , ,514, ,800, % OTHER OUTGO (excluding Transfers of Indirect Costs) Other Transfers Out All Other Transfers Out to All Others 7299 Debt Service Repayment of State School Building Fund Aid - Proceeds from Bonds Debt Service - Interest Other Debt Service - Principal TOTAL, OTHER OUTGO (excludinq Transfers of Indirect Costs) TOT AL EXPENDITURES % SACS Financial Reporting Software File: fund-d (Rev 12/15/2014} Page 6 Printed: 9/4/2015 3:10 PM

32 Resource Codes Difference 8919 To: State School Building Fund/ County School Facilities Fund Other Authorized lnterfund Transfers Out b TOTAL, INTERFUND TRANSFERS OUT California of Education SACS Reporting Software File: fund-d (Rev 12/15/2014} Page 7 Printed: 9/4/2015 3:10 PM

33 Percent Resource Codes Ob"ect Codes Difference OTHER SOURCES/USES SOURCES Proceeds Proceeds from Sale of Bonds ,000,00-10 Proceeds from Sale/Lease- Purchase of Land/Buildings 8953 Other Sources County School Bldg 8961 Transfers from Funds of Lapsed/Reorganized LEAs 8965 Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971 Proceeds from Capital Leases 8972 Proceeds from Lease Revenue Bonds 8973 All Other Financing Sources 8979 c TOTAL, SOURCES 11,000,00-10 USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 All Other Financing Uses 7699 d TOTAL, USES CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 Contributions from Restricted Revenues 8990 e TOT AL, CONTRIBUTIONS TOTAL, OTHER FINANCING SOURCES/USES (a-b+c-d+e) 11,000,00-10 SACS Financial Software File: fund-d (Rev Page 8 Printed: 9/4/2015 3:10 PM

34 Descri tion Codes LCFF Sources 2) Federal Revenue ) Other State Revenue ) Other Local Revenue , TOTAL.~EV~NUES 14, B. EXPENDITURES (Objects 1) Instruction ) Instruction - Related Services ) Pupil Services ) Ancillary Services ) Community Services ) Enterprise ) General Administration ) Plant Services 9) Other Outgo ,542, ,800,QOO.OO -76.1% Except TOTAL, ~~----===---- 7,542, ,800, % C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES {A5 - B10} - 7,527, ,800,000:QO -76.1% D. OTHER FINANCING SOURCES/USES 1) lnterfund Transfers a) Transfers In b) Transfers Out ) Other Sources/Uses a) Sources ,000,00-10 b) Uses ) Contributions ,000,00 SACS Financial Reporting Software File: fund-d (Rev 04/02/2015) Page 1 Printed: 9/4/2015 3:10 PM

35 Descri E. Difference 3A72, ,800, % F. RESERVES 1) Beginning Fund Balance a) As of July - Unaudited b) Adjustments c) As of July 1 -Audited (F1a F1b) d) Other Restatements e) Adjusted Beginning Balance (F1c F1d) 2) Ending Balance, June 30 (E + F1e) Components of Ending Fund Balance a) Nonspendable Revolving Cash Stores Prepaid Expenditures Others b) Restricted c) Committed Stabilization Arrangements Other Commitments (by Resource/Object) d) Assigned Other Assignments (by Resource/Object) Measure T Construction Reservations Measure T Construction Reservations e) Unassigned/Unappropriated Reserve for Economic Uncertainties , 107, ,579, % , 107, ,579, % , 107, ,579, % 5,579, ,779, % ,579, , 779, , 579, SACS Financial Reporting Software File: fund-d (Rev 04/02/2015) Page2 Printed: 9/4/2015 3:10

36 Restricted Balance of Education 1-m<>n1~,,,,1 1...>01r.nr1tonn Software ) Page 1 Printed: 9/4/2015 3:10 PM

37 Resource Codes LCFF Sources 2) Federal Revenue 3) Other State Revenue 4) Other Local Revenue 5 TOTAL REVENUES , , % % 8. EXPENDITURES 1) Certificated Salaries 2) Classified Salaries 3) Employee Benefits 4) Books and Supplies 5) Services and Other Operating Expenditures 6) Capital Outlay 7) Other Outgo (excluding Transfers of Indirect Costs) 8) Other Outgo - Transfers of Indirect Costs , , % , , TOT AL EXPENDITURES C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES A5-89 D. OTHER FINANCING SOURCES/USES 1) lnterfund Transfers a) Transfers In b) Transfers Out 2) Other Sources/Uses a) Sources b) Uses 3) Contributions TOTAL OTHER FINANCING SOURCES/USES SACS Financial Reporting Software File: fund-d (Rev 12/15/2014) Page 1 Printed: 9/4/2015 3:10 PM

38 Descri Resource Codes Ob"ect Codes Unaudited Actuals Percent Difference E.NETINCREASE(DECREASE) BALANCE % F. 1) Beginning Fund Balance a) As of July - Unaudited , , % b) Audit Adjustments 9793 c) As of July -Audited (F1a + F1b) 492, , % d) Other Restatements 9795 e) Adjusted Beginning Balance (F1c F1d) 492, , % 2) Ending Balance, June 30 (E + F1e) Components of Ending Fund Balance a) Nonspendable Revolving Cash , , % Stores 9712 Prepaid Expenditures 9713 Others 9719 b) Restricted 9740 c) Committed Stabilization Arrangements 9750 Other Commitments 9760 d) Assigned Other Assignments 9780 Developer Fees Reserved for Growth Develper Fees Reserved for Growth e) Unassigned/Unappropriated Reserve for Economic Uncertainties SACS Financial Reporting Software File: fund-d (Rev 12/15/2014) Page 2 Printed: 9/4/2015 3:10 PM

39 Descri G.ASSETS 1) Cash a) County Treasury 1) Fair Value Adjustment to Cash in County Treasury b) in Banks c) in Revolving Fund d) Fiscal Agent e) collections awaiting deposit 2) Investments 3) Accounts Receivable 4) Due from Grantor Government 5) Due from Other Funds 6) Stores 7) Prepaid Expenditures 8) Other Current Assets 9 TOTAL ASSETS Resource Codes Ob"ect Codes Difference , DEFERRED OUTFLOWS OF RESOURCES 1) Deferred Outflows of Resources 2 TOT AL DEFERRED OUTFLOWS 9490 I. LIABILITIES 1) Accounts Payable 2) Due to Grantor Governments 3) Due to Other Funds 4) Current Loans 5) Unearned Revenue 6 TOTAL LIABILITIES J. DEFERRED INFLOWS OF RESOURCES 1) Deferred Inflows of Resources 2 TOTAL DEFERRED INFLOWS 9690 K. FUND EQUITY Ending Fund Balance, June 30 must a ree with line F2 G9 + H J SACS Financial Reporting Software File: fund-d (Rev 12/15/2014) Page 3 Printed: 9/4/2015 3:10 PM

40 Description Resource Codes Obiect Codes Percent. ~ Actuals Budqet Difference OT STATE Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions Other Subventions/In-Lieu Taxes All Other State Revenue TOTAL, OTHER STATE REVENUE OTHER REVENUE Other Local Revenue County and District Taxes Other Restricted Levies Secured Roll Unsecured Roll Prior Years' Taxes Supplemental Taxes Non-Ad Valorem Taxes Parcel Taxes Other Community Redevelopment Funds Not Subject to LCFF Deduction Penalties and Interest from Delinquent Non-LCFF Taxes Sales Sale of Equipment/Supplies Interest Net Increase (Decrease) in the Fair Value of Investments Fees and Contracts Mitigation/Developer Fees Other Local Revenue All Other Local Revenue All Other Transfers In from All Others TOTAL, OTHER LOCAL REVENUE TOTAL REVENUES , , , % 80, , % % SACS Financial Reporting Software File: fund-d (Rev 12/15/2014) Page 4 Printed: 9/4/2015 3:1 O PM

41 Resource Codes Ob"ect Codes Difference Other Certificated Salaries 1900 TOTAL, CERTIFICATED SALARIES CLASSIFIED SALARIES Classified Support Salaries 2200 Classified Supervisors' and Administrators' Salaries 2300 Clerical, Technical and Office Salaries 2400 Other Classified Salaries 2900 TOTAL, CLASSIFIED SALARIES EMPLOYEE BENEFITS STRS PERS OASDl/Medicare/ Alternative Health and Welfare Benefits Unemployment Insurance Workers' Compensation OPEB, Allocated OPEB, Active Employees Other Employee Benefits TOT AL, EMPLOYEE BENEFITS BOOKS SUPPLIES Approved Textbooks and Core Curricula Materials 4100 Books and Other Reference Materials 4200 Materials and Supplies , , % Noncapitalized Equipment , , % TOTAL, BOOKS AND SUPPLIES 162, , % SACS Financial Reporting Software File: fund-d (Rev 12/15/2014) Page 5 Printed: 9/4/2015 3:10

42 Descri tion Resource Codes Ob ect Codes Percent Difference SERVICES Subagreements for Services 5100 Travel and Conferences 5200 Insurance Operations and Housekeeping Services 5500 Rentals, Leases, Repairs, and Noncapitalized Improvements Transfers of Direct Costs Transfers of Direct Costs - lnterfund Professional/Consulting Services and Operating Expenditures Communications TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES CAPITAL , , Land Land Improvements Buildings and Improvements of Buildings Books and Media for New School Libraries or Major Expansion of School Libraries Equipment Equipment Replacement TOTAL, CAPITAL OUTLAY OTHER OUTGO (excluding Transfers of Indirect Costs) Other Transfers Out All Other Transfers Out to All Others Debt Service 7299 Debt Service - Interest Other Debt Service - Principal TOT AL, OTHER OUTGO excludin Transfers of Indirect Costs TOTAL EXPENDITURES % SACS Financial Reporting Software File: fund-d (Rev 12/15/2014) Page 6 Printed: 9/4/2015 3:10 PM

43 Descri Resource Codes Difference 8919 To: State School Building Fund/ County School Facilities Fund 7613 Other Authorized lnterfund Transfers Out 7619 b TOTAL, INTERFUND TRANSFERS OUT OTHER SOURCES/USES SOURCES Proceeds Proceeds from Sale/Lease- Purchase of Land/Buildings 8953 Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971 Proceeds from Capital Leases 8972 Proceeds from Lease Revenue Bonds 8973 All Other Financing Sources 8979 c TOT AL, SOURCES USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 All Other Financing Uses 7699 d TOTAL, USES CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 Contributions from Restricted Revenues 8990 e TOT AL, CONTRIBUTIONS TOTAL, OTHER FINANCING SOURCES/USES (a-b+c-d+e) SACS Financial Reporting Software File: fund-d (Rev 12/15/2014) Page 7 Printed: 9/4/2015 3:10 PM

44 Descri Function Codes 1) LCFF Sources ) Federal Revenue ) Other State Revenue ) Other Local Revenue , , % 5 TOTAL, REVENUES -75.3% B. EXPENDITURES (Objects 1) Instruction ) Instruction - Related Services ) Pupil Services ) Ancillary Services ) Community Services ) Enterprise ) General Administration ) Plant Services , , % Except 9) Other Outgo , , % C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SO_!JRCES AND USES (A5-810) 84, , % ==-===---== ~..== =----- OTHER FINANCING SOURCES/USES 1) lnterfund Transfers a) Transfers In b) Transfers Out ) Other Sources/Uses a) Sources b) Uses ) Contributions Page 1 Printed: 9/4/2015 3:10 PM

45 Ob"ect Codes Difference 84, J.120, % of July - Unaudited , , % Adjustments 9793 of July -Audited (F1a + F1b) 492, , % Restatements Beginning Balance (F1 c + F1 d) ,66_ , % 408, , % Others Expenditures Commitments (by Resource/Object) Ac:.<:inr m" ntc:. (by Resource/Object) Developer Fees Reserved for Growth Develper Fees Reserved for Growth SACS Financial Reporting Software File: fund-d (Rev 04/02/2015) Page 2 Printed: 9/4/2015 3:10 PM

46 Restricted Balance Page 1 Printed: 9/4/2015 3:10 PM

47 Resource Codes 1) LCFF Sources 2) Federal Revenue 3) Other State Revenue 4) Other Local Revenue , , % ,696, ,802, % 5 TOTAL REVENUES B. EXPENDITURES 1) Certificated Salaries 2) Classified Salaries 3) Employee Benefits 4) Books and Supplies 5) Services and Other Operating Expenditures 6) Capital Outlay 7) Other Outgo (excluding Transfers of Indirect Costs) 8) Other Outgo - Transfers of Indirect Costs , TOT AL EXPENDITURES C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES USES A5-89 D. OTHER FINANCING SOURCES/USES 1) lnterfund Transfers a) Transfers b) Transfers Out 2) Other Sources/Uses a) Sources b) Uses 3) Contributions , TOTAL OTHER FINANCING SOURCES/USES SACS Financial Reporting Software File: fund-d (Rev 12/15/2014) Page 1 Printed: 9/4/2015 3:10 PM

48 Descri Resource Codes Ob"ect Codes Percent Difference E F. 1) Beginning Fund Balance a) As of 1 Unaudited b) Audit Adjustments c) As of July 1 -Audited (F1a + F1b) d) Other Restatements e) Adjusted Beginning Balance (F1c + F1d) 2) Ending Balance, June 30 (E +Fie) Components of Ending Fund Balance a) Nonspendable Revolving Cash Stores Prepaid Expenditures All Others b) Restricted c) Committed Stabilization Arrangements Other Commitments d) Assigned Other Assignments GO Bond Reserve GO Bond Reserve e) Unassigned/Unappropriated Reserve for Economic Uncertainties riated Amount ,555, ,418, % ,555, ,418, % ,555, ,418, % ,418, , 152, ,418, SACS Financial Reporting Software File: fund-d (Rev 12/15/2014) Page 2 Printed: 9/4/2015 3:10

49 Descri tion G.ASSETS 1) Cash a) in County Treasury 1) Fair Value Adjustment to Cash in County Treasury b) in Banks c) in Revolving Fund d) with Fiscal Agent e) collections awaiting deposit 2) Investments 3) Accounts Receivable 4) Due from Gran tor Government 5) Due from Other Funds 6) Stores 7) Prepaid Expenditures 8) Other Current Assets 9 TOTAL ASSETS Resource Codes Ob"ect Codes Difference ,415, H. DEFERRED OUTFLOWS OF RESOURCES 1) Deferred Outflows of Resources 2 TOTAL DEFERRED OUTFLOWS 9490 UABIUTIES 1 ) Accounts Payable 2) Due to Granter Governments 3) Due to Other Funds 4) Current Loans 5) Unearned Revenue 6 TOTAL LIABILITIES J. DEFERRED INFLOWS OF RESOURCES 1) Deferred Inflows of Resources 2 TOTAL DEFERRED INFLOWS 9690 K. FUND EQUITY SACS Financial Reporting Software File: fund-d (Rev 12/15/2014) Page 3 Printed: 9/4/2015 3:10 PM

50 Descrintion Resource Codes Obiect Codes Unaudited Actuals Buda et Difference FEDERAL R.EV~t.i~E Other Federal Revenue 8290 TOTAL, FEDERAL REVENUE OT STATE REVENUE Tax Relief Subventions Voted Indebtedness Levies Homeowners' Exemptions , , % Other Subventions/In-Lieu Taxes TOTAL, OTHER STATE REVENUE OTHER LOCAL REVENUE , , % Other Local Revenue County and District Taxes Voted Indebtedness Levies Secured Roll Unsecured Roll Prior Years' Taxes Supplemental Taxes Penalties and Interest from Delinquent Non-LCFF Taxes Interest Net Increase (Decrease) in the Fair Value of Investments Other Local Revenue All Other Local Revenue All Other Transfers In from All Others TOTAL, OTHER LOCAL REVENUE TOT AL REVENUES ,308, ,521, % 302, , % 20, , , , % 2,696, ,802, % % SACS Financial Reporting Software File: fund-d (Rev 12/15/2014) Page 4 Printed: 9/4/2015 3:10 PM

51 Descri Resource Codes Ob"ect Codes Difference OTHER Debt Service Bond Redemptions ,592, ,712, % Bond Interest and Other Service Charges , ,383, % Debt Service - Interest 7438 Other Debt Service - Principal 7439 TOTAL, OTHER OUTGO excludin Transfers of Indirect Costs 2,512, ,096, % TAL EXPENDITURES 2 512, SACS Financial Reporting Software File: fund-d (Rev 12/15/2014) Page 5 Printed: 9/4/2015 3:10 PM

52 Descri Resource Codes Ob"ect Codes Percent Difference 8919 To: General Fund 7614 Other Authorized lnterfund Transfers Out 7619 b TOTAL, INTERFUND TRANSFERS OUT OTHERSOURCE~USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 All Other Financing Sources 8979 c TOT AL, SOURCES USES 655, , Transfers of Funds from Lapsed/Reorganized LEAs 7651 Other Financing Uses 7699 d TOTAL, USES CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 Contributions from Restricted Revenues 8990 e TOTAL, CONTRIBUTIONS TOTAL, OTHER FINANCING SOURCES/USES (a-b+c-d+e) 655, California of Education SACS Reporting Software File: fund-d (Rev 12/15/2014) Page 6 Printed: 9/4/2015 3:10 PM

53 -~~-- o~ ect Cpdes 1) LCFF Sources ) Federal Revenue ) Other State Revenue , , % 4) Other Local Revenue ,696, ,802, % 5 TOT~~,REVENU~ ~--- 2,720, ,830, % B. EXPENDITURES (Objects 1) Instruction 2) Instruction - Related Services 3) Pupil Services 4) Ancillary Services 5) Community Services 6) Enterprise 7) General Administration 8) Plant Services 9) Other Outgo Except ,512, ,096, % 10_ TOTA~ EXPENOITU~~- _ 2,512, ,096, % C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCE. AND USES AS- - D. OTHER FINANCING SOURCES/USES 207, , % 1) lnterfund Transfers a) Transfers In b) Transfers Out ) Other Sources/Uses a) Sources , b) Uses ) Contributions TOTAL, OTHER FINANCING SOURCES/USES SACS Financial Reporting Software File: fund-d (Rev 04/02/2015) Page 1 Printed: 9/4/2015 3:10 PM

54 Ob"ect Codes Unaudited Actuals Difference 863, {265, Fund Balance 1 - Unaudited Audited (F1a + F1b) Beginning Balance (Fie+ F1d) June 30 (E + F1e) of Ending Fund Balance ,555, ,418, % 2,55~~ ,418, % 2,555, ,418, % 3,418, , 152, % Expenditures Arrangements (by Resource/Object) (by Resource/Object) ,418, ,418, , 152, SACS Financial Reporting Software File: fund-d (Rev 04/02/2015) Page2 Printed: 9/4/2015 3:10 PM

55 Restricted Balance Page 1 Printed: 9/4/2015 3:10 PM

56 Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (includes Necessary Small School 8, , , , , , Choice/Court Ordered Transfer Regular Includes Opportunity Classes, Home & Hospital, Special Class, Continuation Education, Special NPS/LCI and Extended Year, and Community Day School not included Line above) 3. Total Open Enrollment Regular Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School not included in Line A 1 above) Total, Regular ADA (Sum of Lines A1 through A3) District Funded County Program a. Community Schools per 1981 (a)(b)&(d) b. Special Education-Special Day Class c. Special Education-NPS/LCI d. Special Education Extended Year e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natural Resource Conservation Schools County School Tuition Fund of State 2000 and 46380] District County Program of Lines A5a through A5f) DISTRICT ADA (Sum of Line A4 and line A5g) 8, , , , , , Adults in Correctional Facilities 8. Charter School ADA (Enter Charter School using Tab C. Charter School ADA Page of Printed: 9/4/2015 3: 10

57 a. County Group Home and Institution Pupils b. Juvenile Halls, Homes, and Camps c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] Total, Program Alternative of Lines B1a a. County Community Schools per EC 1981(a)(b)&(d) Special Education-Special Day Class c. Special Education-NPS/LCI d. Special Education Extended Year e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natural Resource Conservation Schools f. County School Tuition Fund (Out of State Tuition) [EC 2000 and 46380] g. Total, District Funded County Program (Sum of Lines B2a through B2f) TOTAL COUNTY OFFICE ADA (Sum of Lines B1d and B2g) Adults Correctional Facilities County Operations Grant Charter School ADA {Enter Charter School using TabC.CharterSchoolADA Page of Printed: 9/4/2015 3:10 PM

58 ~. ~..... aunty Unaudited A'""*'... i RpA.-. ""'. ~ Form u... ~.. ~. P-2 AOA Annual ADA Funded ADA ADA Annual ADA Funded ADA C. CHARTER SCHOOL ADA Authorizing LEAs reporting charter school SACS financial data Fund 01, 09, or 62 use worksheet to report those charter schools. Charter schools reportinq SACS financial data separately from their authorizina LEAs in Fun FUND 01: Charter School ADA corresoondina to SACS - data, -~~ -~ in Fund 01 & -!:j 11.AllllK,_ ll'wil"'l'l!/l- Total Charter School Charter School - l Education a. County Group Home and Institution Pupils b. Juvenile Halls, Homes, and Camps c. Probation Referred, On Probation or Parole, Expelled per EC or [EC 2574(c)(4)(A)] Total, Charter School i -~1' Alternative Education (Sum of Lines C2a through C2c) 3. Charter School Funded County Program a. County Go... u. lllj Schools 0 per EC ~01\ctJ{u b. Special Education-Special Day Class c. Special Education-NPS/LCI d. Special Education Extended Year e. Other County Operated Programs: Opportunity Schools and Full Opportunity Classes, Specialized... y Schools, Technical, Agricultural, and Natural Resource Conservation Schools Total, Charter School Funded County Program ADA (Sum of lines C3a through C3e) TOT Al CHARTER SCHOOL (Sum of lines C1 C2d and C3f) FUND 09 or 62: Charter School ADA correspondini1 to SACS financial data reported in Fund 09 or Fund Total Charter School Regular ADA 6. Charter School County Program Alternative Education ADA a. County Group Home and Institution Pupils b. Juvenile Halls, Homes, and Camps c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] Total, Charter School County Program Alternative Education ADA (Sum of lines C6a through C6c) 7. Charter School Funded County Program a. County Community Schools per EC 1981(a)(b)&(d) b. Special Education-Special Day Class c. Special Education-NPS/LCI d. Special Education Extended Year e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natural Resource Conservation Schools f. Total, Charter School Funded Program ADA (Sum of Lines C7a through C7e) 8. TOT Al CHARTER SCHOOL ADA (Sum of Lines C5 C6d and C7fl 9. TOTAL CHARTER SCHOOL ADA ~ ~e~~:~~:~ Fund 01, 09, or 62 es C4 and C8) Page of Printed: 9/4/2015 3:10

59 ~ Hueneme Elementary Ventura County Unaudited Actuals Unaudited Actuals Schedule of Capital Assets Form Unaudited Balance Julv 1 Audit Audited IUS.. ;~..,,: Balance ll;:i Julv 1 Increases Decreases Ending June 30 Governmental Activities: Capital assets not being depreciated: Land Work in Progress Total capital assets not being depreciated Capital assets being depreciated: Land Improvements Buildings Equipment Total capital assets being depreciated Accumulated Depreciation for: Land Improvements Buildings Equipment Total accumulated depreciation Total capital assets being depreciated, net Governmental activity capital assets, net 1,219, , ,460, ,444, ,504, , ,372, (3,573,342.00) (21,219,601.00) (2,433,883.00) (27,226,826.00) 35, 146, 12 36,606, ,219, ' , , ,653,90 376, ,820, , ,397, J ,601, ,447, ,820, (370, ) (3,943,458.00) (1,827,938.00) (23,047,539.00) 115, (2,318,347.00) (2,082,518.00) (29,309,344.00) (634,93) 34,511, 19 (441,891.00) 36, 165,09 8,234' 3 432, ,234' 3 432, ,059, ,665, , , ,061, , (414,477.00) (1,859,57) (131,30) (78,703.00) (2,405,347.00) (78,703.00) 656, ,00 8,890, ,127, ,219, ,235,53 9,455, ,880, ,062, , 164, , 108, (4,357,935.00) (24,907, ) (2,370,944.00) (31,635,988.00) 34,4 72) ,927, Business-Type Activities: Capital assets not being depreciated: Land Work in Progress Total capital assets not being depreciated Capital assets being depreciated: Land Improvements Buildings Equipment Total capital assets being depreciated Accumulated Depreciation for: Land Improvements Buildings Equipment Total accumulated depreciation Total capital assets being depreciated, net Business-tvoe activitv caoital assets net I I. SACS Financial Reporting Software File: asset (Rev 01/27/2009) 1 of 1 Printed: 9/4/201 3:10 PM

60 Certificated Salaries 38,314, , ,216, , Classified Salaries 9,652, , ,519, , Benefits 14,532, , ,942, , ,646, , ,637, , Services... & indirect Costs , 134, TOTAL TOTAL 37,880, ,910, ,642, ,638, ,547, Note - Column 2, report expenditures for the following programs: Nonagency (Goals ), Community Services (Goal 8100), Food Services (Function 3700), Fringe Benefits for Retired Persons (Objects ), 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 * 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 ) 1. Teacher Salaries as Per EC Salaries of Instructional Aides Per EC STRS & PERS & OASDI - Regular, Medicare and Alternative & Health & Welfare Benefits (EC 41372) (Include Health, Dental, Vision, Pharmaceutical, and Annuity Plans) & Unemployment Insurance & Workers' Compensation Insurance & OPEB, Active Employees (EC 41372) & Other Benefits (EC 22310) & SUBTOTAL Salaries and Benefits (Sum Lines 1-10) Less: Teacher and Instructional Aide Salaries and Benefits deducted in Column a. Less: Teacher and Instructional Aide Salaries and Benefits (other than Lottery) deducted in Column 4a (Extracted). b. Less: Teacher and Instructional Aide Salaries and Benefits (other than Lottery) deducted in Column 4b (Overrides)* TOTAL SALARIES AND oc1-icrits Percent of Current Cost =--~---~ :::::..,..,~ -~- 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 District is exempt from EC because it meets the provisions of EC (If exempt enter 'X') Obiect EDP No. 31,719, ,988, ,760, , , ,606, , ,186, ,026, , % PART Ill: DEFICIENCY AMOUNT A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC and not exempt under the!provisions of EC Minimum percentage required (60% elementary, 55% unified, 50% high) % 2. Percentage spent by this district (Part II, Line 15) % 3. Percentage below the minimum (Part Line 1 minus Line 2). % 4. District's Current Expense of Education after reductions in columns 4a or 4b (Part I, EDP 369) ,620, Deficiencv Amount (Part Ill Line 3 times Line 4) SACS Financial Reporting Software File: cea (Rev 06/04/2015) Page of Printed: 9/4/2015 3:11

61 Hueneme Elementary Ventura County Unaudited Actuals Unaudited Actuals Schedule of Long-Term Liabilities Form Unaudited Balance Julv 1 Audit -, 11e11t:::.1 Restatements Audited Balance Julv 1 Increases Decreases Ending Balance June 30 Governmental Activities: General Obligation Bonds Payable State School Building Loans Payable Certificates of Participation Payable Capital Leases Payable Lease Revenue Bonds Payable Other General Long-Term Debt Net Pension Liability Net OPEB Obligation Compensated Absences Payable 29,629,81 300,60 5, 771, , , ,651, (239,40) 61,20 905,09 6,676, , , ,651, ,20 6,676, , Governmental activities long-term liabilities 36,090,32 732, ,823, ,823, Busi Activities: General Obligation Bonds Payable State School Building Loans Payable Certificates of Participation Payable Capital Leases Payable Lease Revenue Bonds Payable Other General Long-Term Debt Net Pension Liability Net OPEB Obligation Compensated Absences Payable Business-tyoe activities Iona-term liabilities SACS Financial Reporting Software File: debt (Rev 06/22/2015) Page 1 of 1 Printed: 9/4/201 3:11 PM

62 School Fiscal Year Calculations GANN ( Actual Appropriations Limit and Gann are from district's prior year Gann data reported to CDE) FINAL PRIOR YEAR APPROPRIATIONS (Preload/Une D11, PY column) 2. PRIOR YEAR GANN ADA (Preload/Une B3, PY 45,546, , ,437, , ADJUSTMENTS TO PRIOR YEAR 3. District Lapses, Reorganizations and Other Transfers Temporary Voter Approved Increases 5. Less: Lapses of Voter Approved Increases 6. TOTAL ADJUSTMENTS TO PRIOR YEAR LIMIT (Lines A3 plus A4 minus A5) Adjustments to _4 7. ADJUSTMENTS TO PRIOR YEAR ADA (Only for district lapses, reorganizations and other transfers, and only if adjustments to the appropriations limit are entered Line A3 above) B. CURRENT YEAR ( data should tie to Principal Apportionment Software Attendance and include ADA for charter schools reporting with the P2 Report P2 Estimate 1. Total K-12 ADA (Form A, Line A6) 2. Total Charter Schools ADA (Form A, Line C9) 3. TOTAL CURRENT YEAR P2 ADA (Line 81 plus 82) 8, , , , , , C. LOCAL PROCEEDS OF TAXES/STATE AID RECEIVED TAXES AND SUBVENTIONS (Funds 01, 09, and 62) 1. Homeowners' Exemption (Object 8021) 2. Timber Yield Tax (Object 8022) 3. Other Subventions/In-Lieu Taxes (Object 8029) 4. Secured Roll Taxes (Object 8041) 5. Unsecured Roll Taxes (Object 8042) 6. Prior Years' Taxes (Object 8043) 7. Supplemental Taxes (Object 8044) 8. Ed. Rev. Augmentation Fund (ERAF) (Object 8045) 9. Penalties and Int. from Delinquent Taxes (Object 8048) io. Other In-Lieu Taxes (Object 8082) Actual 43, , ,297, ,297, , , , , , , (786,139.45) (786, ) 5,460, Budget 5,460, Comm. Redevelopment Funds (objects 8047 & 8625) 12. Parcel Taxes (Object 8621) 13. Other Non-Ad Valorem Taxes (Object 8622) (Taxes only) 14. Penalties and Int. from Delinquent Non-LCFF Taxes (Object 8629) (Only those for the above taxes) 15. Transfers to Charter Schools in Lieu of Property Taxes (Object 8096) 16. TOTAL TAXES AND SUBVENTIONS (Lines C1 through C15) 1,024, ,024, , 126, ,126, ,460, ,460, OTHER LOCAL REVENUES (Funds 01, 09, and 62) 17. To General Fund from Bond Interest and Redemption Fund (Excess debt service taxes) (Object 8914) 18. TOTAL LOCAL PROCEEDS OF TAXES (Lines C16 plus C17) 6, 126, , 126, ,460, ,460, of Education SACS Reporting Software File: gann-d (Rev 06/18/2015) Page of 3 Printed: 9/4/2015 3:ii PM

63 Hueneme EIE:mErnt;3rv Ventura School Calculations Form 19. Medicare 3301 & negotiated objs. OTHER EXCLUSIONS 20. Americans Disabilities Act 21. Unreimbursed Court Mandated Desegregation Costs 22. Other Unfunded Court-ordered or Federal Mandates 23. TOTAL EXCLUSIONS (Lines C19 through C22) ST ATE RECEIVED (Funds 09, 24. LCFF - CY (objects 8011 and 8012) 25. LCFF/Revenue Limit State Aid - Prior Years (Object 8019) 26. TOT AL ST ATE AID RECEIVED (Lines C24 plus C25) 55,923,23 4, ,927, ,923,23 4, ,927, ,264, ,264, ,264, ,264, FOR INTEREST CALCULATION 27. Total Revenues (Funds 01, 09 & 62; objects ) 75,951, ,951, , 184, , 184, Total Interest and Return on Investments (Funds 01, 09, and 62; objects 8660 and 8662) 48, , APPROPRIATIONS LIMIT CALCULATIONS D. PRELIMINARY APPROPRIATIONS LIMIT Actual Budget 1. Revised Prior Year Program Limit (Lines A 1 plus A6) 2. Inflation Adjustment 45,546, ,437, Program Population Adjustment (Lines B3 divided by [A2 plus A7]) (Round to four decimal places) 4. PRELIMINARY APPROPRIATIONS LIMIT (Lines D1 times D2 times D3) 45,437, , 130, APPROPRIATIONS SUBJECT TO THE LIMIT 5. Local Revenues Excluding Interest (Line C18) 6. Preliminary State Aid Calculation 6, 126, ,460, a. Minimum State Aid in Local Limit (Greater of $120 times Line B3 or $2,400; but not greater than Line C26 or less than zero) b. Maximum State Aid in Local Limit 988, , (Lesser of Line C26 or Lines D4 minus D5 plus C23; but not less than zero) c. Preliminary State Aid in Local Limit 40,009, ,206, (Greater of Lines D6a or 06b) 40,009, ,206, Local Revenues in Proceeds of Taxes a. Interest Counting in Local Limit (Line C28 divided by [Lines C27 minus C28] times [Lines D5 plus D6c]) b. Total Local Proceeds of Taxes (Lines 05 plus D7a) 8. State Aid in Proceeds of Taxes (Greater of Line D6a, 29, , 155, ,460, or Lines D4 minus D7b plus C23; but not greater than Line C26 or less than zero) 9. Total Appropriations Subject to the Limit 39,980, a. Local Revenues (Line 07b) b. State Subventions (Line D8) c. Less: Excluded Appropriations (Line C23) d. TOTAL APPROPRIATIONS SUBJECT TO THE LIMIT Lines D9a lus 09b minus D9c 6, 155, ,980, , ,437, SACS Financial Reporting Software File: gann-d (Rev 06/18/2015) Page 2 of3 Printed: 9/4/2015 3: 11 PM

64 School Fiscal Year Calculations (Line D9d minus 04; if negative, then zero) If not zero report amount to: Summary Michael Cohen, Director State Department of Finance Attention: School Gann Limits State Capitol, Room 1145 Sacramento, CA Adjusted Appropriations (Lines 04 plus DiO) 12. Appropriations Subject to the (Line D9d) * Please provide below an explanation for each entry in the adjustments column. Christine Walker Gann Contact Person Contact Phone Number SACS Financial Reporting Software File: gann-d (Rev 06/18/2015) Page 3 of3 Printed: 9/4/2015 3:11

65 California's indirect cost allows that the administrative costs services costs and operations costs and facilities rents and leases administrative offices. The calculation of the services costs attributed to administration and included is standardized and automated the percentage of salaries and benefits administration as for square administration. 2. administrative positions not a. Enter the costs, any, of administrative "'"'~ t r,ne services a contract, rather than functions , and 9000, b. an amount is entered on Line A2.a, the title, duties, and "''"'"'... " V rn-=> 1 ~ FTE of each administrative position a contract. Retain documentation case of audit. Salaries and Benefits - Salaries and benefits 01, 09, and 62, except , , & ; Functions , all Plant Services Costs General Administration Line A2.a, divided Part Lines AS and ""..,..,,...,,"'""'"" separates from service, the local educational agency may incur costs associated and benefits for the final pay These additional costs can be '"'"'t c,-,,,...,.,c,nri as "normal" or "abnormal Normal costs include items such as pay for accumulated unused leave or routine severance pay authorized board Normal separation costs are not allowable as direct costs to federal programs, but are allowable as indirect costs. State programs may have similar restrictions. Where federal or state program required that the LEA an normal separation costs to an unrestricted resource rather than to the restricted program in which the worked, the LEA may and enter these costs on Line A for inclusion in the indirect cost Abnormal or mass costs are those costs from actions taken an LEA to influence to terminate their 0 n- n 1,...,",.no 1 nt earlier than they would have. Abnormal or mass costs include retirement incentives such as a Golden Handshake or severance packages to effect termination. Abnormal or mass separation costs may not be to federal programs as either direct costs or indirect costs. Where an LEA paid abnormal or mass separation costs on behalf of positions in administrative functions included in the indirect cost the LEA must and enter these costs on Line B for exclusion from the Normal Separation Costs Enter any normal separation costs of restricted state or federal programs that were charged to an unrestricted resource 999) in funds 01, 09, and 62 with functions or rather than to the restricted program. These costs will be moved in Part from base costs to the indirect cost pool_. Retain documentation. Enter any abnormal or mass separation costs on behalf of general administrative positions charged to unrestricted resources in funds 01, 09, and 62 with functions These costs be moved in Part Ill from the indirect cost to base costs. If none, enter zero. California of Education SACS Financial Software File: icr 1 of 3 Printed: 9/4/2015 3:1

66 1. 2. Centralized Data 1-Jrrv-ci.cc11nro 7700, 3. Financial 0000 and 9000, 4. Staff Relations and Ne~::]ot11at1<)nS 7120, resources 999, 0000 and 9000, 5. Plant Maintenance and , 6. Facilities Rents and Leases administrative offices 8700, resources , except 51 times Part Line 7. for 1-mnon\/mnnT '-.;01'"'1-::>r".lt1r'n a. Plus: II, Line Base Costs and minus Part 8. External Financial Audit , minus Part except , except except except , 9. Other General Administration to restricted resources or goals , resources , ; Functions , resources , all except 0000 and 9000, 0. Centralized Data Processing charged to restricted resources or "'l..j'::;'"'"''"' 7700, resources , ; Function 7700, resources , all except 0000 and 9000, objects 1. Plant Maintenance and except to , objects except 5100, minus Part 12. Facilities Rents and Leases except portion to general administrative 8700, objects except 5100, minus Part Line 3. for Cos~ a. 11, Line b. Plus: Abnormal or Mass Costs II, Line 14. 1, functions , , and 8700, except , functions , , and 8700, objects except and 61, functions , , and 8700, except and 57, functions , , and 8700, except 18. B1 B12 and Lines B13b 817, minus Line B1 2,921, ,730, , ,002, use of Education 1-on<=>n.01<=>1._,,,.,,,.,.,,...,..,,.., Software File: icr 2 of 3 Printed: 9/4/2015 3:1

67 is an after-the-fact cost rate use a year, and the actual indirect costs incurred the need for LEAs to file amended federal reports actual indirect costs -:>nnrr\\/c>,r! rate was based. the ratio of indirect costs incurred the current year is less than the estimated ratio indirect costs on use the current year was based, the is either the '.:lnr,rr. 1 " 0 11 rate times current year base costs, or the rate used to recover costs from any program times current year base costs, rate used was less than -::.nnrr,,,,:,.r1 rate. Rates used Exhibit 2,994, from the second year 2. amount deferred prior any 1. years, minus amjro11ea indirect 2. {219,286.77) E. Where a causes the rate to fall below zero or would reduce the rate at which the LEA could recover indirect costs to such an extent that would cause the LEA fiscal harm, the LEA may request that the be allocated over more than one year. Where allocation of a not"'1".:lti\/o rc:>rth-tnnato.>o-n than one year does not resolve a rate, the COE work with the LEA on a ra ~P-.n\1.-r~1.;;:p 1. 1-'rt:>l1n-11n'.:ln/ nrr.nr.<~ '\rl 'lnnrr1\ic>,rl rate Line entire ne~ja1ive l"':lr"n/_'tr\nal'llcl"'1 to the current year calculation: 2. rate Ill, Line one-half of no.,..,'.:ith/0 l'"'-lrth-tnnat-::>1-n is to the current year calculation and the remainder is deferred to one or more future years: 3.96% 3. rate 111, Line if one-third of np.l'l~tivp. r-.:>rth-trlnat-::>iti adjustment is to the current year calculation and the remainder 91.18) is deferred to one or more future years: 4.01% LEA request for 2, or 3 line (73,095.59) California of Education SACS Financial Software File: icr 3 3 Printed: 9/4/2015 3:11

68 cost rate: ---- program: :_:_::::::.=-:._:: % % California of Education SACS Financial Software File: icr 03/16/201 of 1 Printed: 9/4/2015 3:1

69 . Adjusted Beginning 501, , State Lottery Revenue 326,040.51,459, Other Local Revenue Transfers from Funds of Districts Contributions from Unrestricted Resources Total Available Sum Lines A5 '133,540.58,961, EXPENDITURES Certificated Salaries , , Classified Salaries Employee Benefits , , Books and Supplies , , a. Services and Other Operating Expenditures Services and Other , except Expenditures 5100, 5710, 5800 c. Duplicating Costs for Instructional Materials 6300) 5100, 5710, Capital Outlay Tuition lnteragency Transfers Out a. To Other Districts, 7211, 7212,7221, Offices, and Charter 7222, 7281, 7282 To JPAs and All Others 7213,7223, 7283, Transfers of Indirect Costs Debt Service Other Financing Uses Total Expenditures and Other Financing Uses Sum Lines B 1 throu h B 11 1, 133, ,536.23,961, c. ENDING 9792 Printing of Common Core Instructional Materials Data from this report be used to prepare a report to the Legislature as required by Control Section of the Budget Act. *Pursuant to Government Code Section (a)(2) and the definition in Education Code Section 60010(h), Resource 6300 funds are to be used for the purchase of instructional materials only. Any amounts in the shaded cells of this column should be reviewed for appropriateness. Page of1 Printed: 9/4/2015 3:11

70 ,023, B. C. not allowed for MOE: Line Debt Service Other Transfers Out 5. lnterfund Transfers , 5800, except , , ,595, , made as a result a u..-1-,.c-1.rln1niv">lh1 declared disaster All 8710 Manually entered. Must not include expenditures in lines B, C1-C8, 01, or Total state and local,...,,.,, r1.+o allowed for MOE calculation lines C1 D. Plus additional MOE OVr"\an,,r"i h not to cover deficits for food services 3 and 61) then All Ali , minus ,223, , to cover deficits for student activities E. Total avr"\on1r11"t1 to MOE Line lus lines 01 and 02 69,706, California of Education SACS Financial Software File: ncmoe 8/2015) Printed: 9/4/2015 3:1

71 Line 62, 187, , B , C. Current year 9 8, B minus Line E. MOE determination one or both of the amounts line Dare zero, the MOE MOE is met; if both amounts are the MOE is not met. either column in Line A.2 or Line C zero, the MOE calculation is F. MOE not met; otherwise, zero % % California of Education SACS Financial Software Fi:e: ncmoe 03/18/2015) 2 Printed: 9/4/2015 3:1 PM

72 Total ad ustments to base ex enditures California of Education SACS Financial Software File: ncmoe 03/18/2015) 3 Printed: 9/4/2015 3: 1

73 Hueneme Elementary Ventura County Unaudited Actuals General Fund and Charter Schools Funds Program Cost Report Schedule of Allocation Factors (AF) for Support Costs Form PCRAF Pu Facilities Rents and Leases (Function 8700) A. Amount of Undistributed Expenditures, Funds 01, 09, and 62, Goals 0000 and 9000 (will be allocated based 011 factors B. Enter Allocation Factor(s) by Goal: (Note: Allocation factors are only needed for a column if there are undistributed expenditures in line A.) Instructionai Goais Dcs(.;ription CU Factor(s) PT Factor(s) Other Goals Description 7150 _ Nonag~1~y - Other Other Funds 8100 Community Services ~ 8500 Cl~ild Care and Devel_opment Servjc;_e.::cs Description Adult Educatio1~ (Fund 11) :: - <::_btld Development_{Fund 12) C. Total Allocation Factors C::afe!e_liii (Funds 13_~_(l-~L _ 1.00 SACS Financial Reporting Software File: pcraf (Rev 05/24/2010) Page 1 of 1 Printed: 9/4/2015 3:11 PM

74 Unaudited Actuals Hueneme Elementary Ventura County General Fund and Charter Schools Funds Form Jgram Cost Direct Costs I Central Admin Total Costs by Direct Charged Allocated Subtotal Costs Other Costs Program (Schedule DCC) (Schedule AC) (col ) (col. 3 x Sch. CAC line E (Schedule OC) (col ) Goal I Program/ Activity I Column 1 Column 2 Column 3 \ Column 4 Column 5 Column 6 Instructional Goals 0001 Pre-Kinder arten 1, , , Re ular Education, K-12 45,484, ,789, ,274, Alternative Schools 3200 Continuation Schools Adult Conectional Education 4630 Adult Vocational Education , , , ,165, ,961, ROC/P) Other Goals 7110 Educational 5, , Other 8100 Communit Services , , , , Child Care and Develomnent Services Other Costs )n & Construction 2,339, ,339, ,946, ,946, Other \Adult Education, Child Development, Funds Cafeteria, Foundation ([Colmm1 3 + CAC, line CS] times CAC, line E} Indirect Cost Transfers to Other Funds (Net of Funds 01, 09, 62, Function 7210, Object 7350} Total General Fund and Charter I I I I i2 I I SACS Financial Reporting Software File: per (Rev 02/22/2012) Page 1 Printed: 9/4/2015 3:11 PM

75 Hueneme Elementary Ventura County Unaudited Actuals General Fund and Charter Schools Funds Program Cost Report Schedule of Direct Charged Costs (DCC) Instruction Instructional Supervision and I Other Instructional I School Administration Resources Administration Pupil Supp01i Services \Pupil Transpo1iatiorj Ancillary Services Community Services I Plant Maintenance I Facilities Rents and General Administration and Operations Leases Goal Instructional Goals Tvoe of Program (Functions l 000- I (Functions I (Functions ) 2200) (Functions Function 3600) I 4999 (Functions Function 8700 Total 0001 Pre-Kindenrn1ien l Regular Education. K , , Alternative Schools 3200 Continuation Schools 3300 lndeoendent Studv Centers 3400!Oooortunitv Schools 3550 ICommunitv Dav Schools Specialized Secondary 3700 I Programs 3800 I Vocational Education ' 4110 I Regular Education. Adult Adult Independent Study 4610 I Centers 4620!Adult CoITectional Education 4630!Adult Vocational Education 4760 I Bilingual I Migrant Education ISoecial Education l.45 6.l IROC/P Other Goals 7110 Nonagencv - Educational Nonagencv Other i-----_.::.:..::._" "=" "-'-'c.::_ ':c..::c:-j------"'~ Community Services Child Care and Development Services Total Direct Chan.red Costs l *Functions for goals 8100 and SACS Financial Reporting Software File: per (Rev 06/10/2014) Page 1 Printed: 9/4/2015 3: 11 PM

76 Hueneme Elementary Ventura County Unaudited Actuals General Fund and Charter Schools Funds Program Cost. Schedule of Allocated Support Costs (AC) Form Allocated Support Costs (Based on factors Goal I Type of Program Full-Time Equivalentsl Classroom Units Instructional Goals 0001 Pre-Kindergarten ' 1110 Regular Education, K-12 8,631, ,439, Alternative Schools Continuation Schools Independent Study Centers Opportunity Schools Community Day Schools Specialized Secondary Programs Vocational Education Regular Education, Adult Adult Independent Study Centers Adult Correctional Education Adult Vocational Education Bilingual Migrant Education I I 35, , SpecftJ Education (allocated to 5001) 1,152, , Other Goals 7110 Nonagency Educational 7150 N onagency - Other 8100 Community Services 27, , Child Care and Development Svcs. Other Funds Education (Fund 11) Child Development (Fund 12) Cafeteria (Funds 13 and 61) 177, I Puoils Transoorted I 718, Total Total Allocated Costs 9,846, I 6,340, SACS Financial Reporting Software File: per (Rev 05/24/2011) Page 1 Printed: 9/4/2015 3:11 PM

77 Hueneme i.::1omcnbr\/ Ventura Unaudited Actuals Program Cost Schedule of Central Administration Costs (CAC) ooooooc U.LLVUV.Lh.J V \..VVl..H --.u-.-uvu 7700, Goal 0000, Total Funds 2 Total 3 Total Direct Charged and Allocated Costs 2 Obiects , exceot Cafeteria ,exceot Foundat10n LFunds ly & YI. Ubiects , exceot Total 8 8 SACS Financial Reporting Software File: per (Rev 05/24/2011) Printed: 9/4/201 1 PM

78 Hueneme Elementary Ventura County Unaudited Actuals General Fund and Charter Schools Funds Program Cost Report Schedule of Other Costs (OC) Form Food Services Enterprise Facilities Acquisition & Construction Other Outgo Function Total Food Services Obiects , 6400, and , Enterprise Obiects , 6400, and 6500 Facilities Acquisition & Construction Obiects ,339, Other Outgo Obiects ,946, ,946, Total Other Costs , SACS Financial Reporting Software File: per (Rev 05/24/2011) Printed: 9/4/201 1 PM

79 Hueneme Elementary Ventura County Unaudited Actuals Special Education Maintenance of Effort Actual vs Actual Comparison Expenditures by LEA (LE-CY) Report SEMA Special 922 TOTAL EXPENDITURES (Funds 01, 09, & 62; resources ) Certificated Salaries Classified Salaries Employee Benefits Books and Supplies Services and Other Operating Expenditures Capital Outlay 7130 State Special Schools Debt Service Total Direct Costs , , , , , o.oo I 2,930, ,666, ,546, , , , Transfers of Indirect Costs 7350 Transfers of Indirect Costs - lnterfund PCRA Program Cost Report Allocations Total Indirect Costs and PCR Allocations TOTAL COSTS , FEDERAL EXPENDITURES (Funds 01, 09, and 62; resources , except 3385) Certificated Salaries Classified Salaries Employee Benefits Books and Supplies Services and Other Operating Expenditures Capital Outlay 7130 State Special Schools Debt Service Total Direct Costs , , , , , ,796, Transfers of!ndirect Costs 7350 Transfers of Indirect Costs - lnterfund Total Indirect Costs TOTAL BEFORE OBJECT Less: Contributions from Unrestricted Revenues to Federal Resources (Resources , except 3385, all goals; resources & , goals ) , RQQ TOTAL COSTS 1, SACS Financial Reporting Software File: sema (Rev 03/03/2015) Page 1 of 2 Printed: 9/4/2015 3:12 PM

80 Hueneme Elementary Ventura County Unaudited Actuals Special Education Maintenance of Effort Actual vs Actual Comparison Expenditures by LEA (LE-CY) Report SEMA Special Education, Unspecified Obiect Code Description {Goal 5001) I {Goal 5050 STATE AND LOCAL EXPENDITURES (Funds 01, 09, & 62; resources , 3385, & ) Special Education, Preschool Students Goal 5730 Spec. Education, 5-22 Disabled Goal 5750 Spec. Education, Ages 5-22 Nonseverely Disabled Goal 5770 Adiustments* Certificated Salaries I, 185, I I I, 0. )0 I I 2, I Classified Salaries Employee Benefits Books and Supplies Services and Other Operating Expenditures Capital Outlay 7130 State Special Schools Debt Service Total Direct Costs Transfers of Indirect Costs 7350 Transfers of Indirect Costs - lnterfund PCRA Program Cost Report Allocations Total Indirect Costs and PCR Allocations TOTAL BEFORE OBJECT Contributions from Unrestricted Revenues to Federal Resources (from Federal Expenditures section) TOTAL COSTS LOCAL EXPENDITURES (Funds 01, 09, & 62; resources & ) Certificated Salaries Classified Salaries Employee Benefits Books and Supplies 5, Services and Other Operating Expenditures Capital Outlay 7130 State Special Schools Debt Service Total Direct Costs Transfers of Indirect Costs 7350 Transfers of Indirect Costs - lnterfund Total Indirect Costs TOTAL BEFORE OBJECT Contributions from Unrestricted Revenues to Federal Resources (from Federal Expenditures section) 8900 Co11triuutions from Unrestricted Revenues to State Resources (Resources 3385, 6500, 6510, & 7240, all goals; resources & , except 6500, 6510, & 7240, goals ) TOTAL COSTS * Attach an additional sheet with explanations of any amounts in the Adjustments column ,162.99! I I --(83.72ll- 1, , ,463, , , ,45 131, , , SACS Financial Reporting Software File: sema (Rev 03/03/2015) Page 2 of 2 Printed: 9/4/2015 3:12 PM

81 2. Expenditures Enter Total Costs amounts from the LEA worksheet, Total Column, for the and Expenditures section SEMA, Expenditures and Local Expenditures section 6,421,299.27,372, Enter restatements of SACS2015ALL data, not (Funds 01, 09, and 62; resources vu\ju-.c..oc'" balances from Enter any other adjustments, not included in Line (explain below) Expenditures, Adjusted for MOE Calculation Sum lines throu C. Unduplicated Pupil Enter the unduplicated pupil count reported Expenditures by LEA (LE-CY) worksheet Report SEMA, 6,421, ,372, Enter any adjustments not included Line C1 (explain below) Unduplicated Pupil Count, Adjusted for MOE Calculation (Line C1 plus Line C2) Page of 1 Printed: 9/4/2015 3:12

82 (??) This is used to check maintenance of effort SELPA. a member of a SELPA, submit this form together the LEA (LE-PY) to the SELPA a single-lea SELPA, submit the forms Combined state and local expenditures Local expenditures LEA determines that a reduction expenditures occurred as a result of one or more of the following conditions, you may va vu,at<j a reduction to the required MOE standard. Reductions may apply to local MOE standard, combined state and local MOE standard, or both. Voluntary departure, by retirement or otherwise, or departure for just cause, of special education or related services personnel. 2. A decrease in the enrollment of children disabilities. 3. The termination of the obligation of the agency to provide a program of special education to a particular child with a disability that is an exceptionally costly program, as determined by the SEA, because the child: a. Has left the jurisdiction of the agency; b. Has reached the age at which the obligation of the agency to provide free appropriate public education (FAPE) to the child has terminated; or c. No longer needs the program of special education. 4. The termination of costly expenditures for long-term purchases, such as the acquisition of equipment or the construction of school facilities. 5. The assumption of cost by the high cost fund operated by the SEA under 34 CFR Sec (c). List exempt reductions, if any, to be used the calculation below: State and Local Total exempt reductions Page of 4 Printed: 9/4/2015 3:12 PM

83 ?? significantly disproportionate for to 50% of the increase IDEA Part B Section 61 funding current year compared year may be used to reduce the required level of state and local expenditures. This option is available only if the LEA used use the freed funds for activities authorized under the Elementary and Secondary Education of Also, amount of Part B funds used for early intervening services (34 CFR (a)) count toward the LEA reduce its MOE requirement under exception [P.L ]. Current year funding (IDEA Section 61 Local Assistance Grant Awards - Resources ) Less: Prior year's funding (IDEA Section 61 Local Assistance Grant Awards - Resources 3310 and 3320) Increase in funding (if difference is positive) Maximum available for MOE reduction (50% of increase in funding) Current year funding (IDEA Section Resource 3315) Maximum available for early intervening services (EIS) (15% of current year funding - Resources 3310, 3315, and 3320) (b) is greater Enter portion to set aside for EIS (cannot exceed line (b ), Maximum available for EIS) Available for MOE reduction. (line (a) minus line (c), zero if negative) Enter portion used to reduce MOE requirement (cannot exceed line (d), Available for MOE reduction). If is less than (a). Enter portion used to reduce MOE requirement (first column cannot exceed line (a), Maximum available for MOE reduction, second and third columns cannot exceed ( e ), Portion used to reduce MOE requirement). Available to set aside for EIS (line (b) minus line ( e ), zero if negative) Page 2 of 4 Printed: 9/4/2015 3:12

84 Column C FY Difference 8,024, Less: Expenditures paid from federal sources 1,560, Expenditures paid from state and local sources Less: Exempt reduction(s) from SECTION 1 Less: 50% reduction from SECTION 2 expenditures paid from state and local sources ,421, Special education undupiicated count Per capita state and local expenditures (A3/A4) one or both of the differences lines A3 and A5, Column C, are positive (current year state and local expenditures, in total or per capita, are greater than prior year's net state and local expenditures), the MOE requirement is met; Part B can still be reviewed. If both lines A3 and A5, Column C, are negative, the MOE is not met based on combined state and local expenditures, and Part B must be reviewed. Page 3 of 4 Printed: 9/4/2015 3:12

85 ?? Last year's local expenditures met MOE requirement: a. Expenditures paid from local sources Less: Exempt reduction(s) from SECTION Less: 50% reduction SECTION 2 expenditures FY FY Difference 807, ,372, b. Per capita local expenditures (B1a/A4) one or both of the differences Column C are prior year's net local expenditures), the MOE both of the differences in Column C are negative, MOE is met based on local expenditures total or per capita, are greater re'j ie'llvina all sections this please select """''"'"''""'""''"'..'i- and make the selection Page above methods chooses use Christine Walker Contact Name Telephone Number Assistant Superintendent Title cwalker@huensd.k12.ca.us Address Page of Printed: 9/4/2015 3:12 PM

86 Hueneme Elementary Ventura County Unaudited Actuals Special Education Maintenance of Effort Budget vs Actual Comparison Budget by LEA (LB-B) Report SEMB Descri tion Total UNDUPLICATED PUPIL COUNT 922 TOTAL BUDGET (Funds 01, 09, & 62; resources ) Certificated Salaries Classified Salaries Employee Benefits Books and Supplies Services and Other Operating Expenditures Capital Outlay 7130 State Special Schools Debt Service Total Direct Costs , , , , , , Transfers of Indirect Costs 7350 Transfers of Indirect Costs - lnterfund Total Indirect Costs TOTAL COSTS , , STA TE AND LOCAL BUDGET (Funds 01, 09, & 62; resources , 3385, & ) Certificated Salaries Classified Salaries Employee Benefits Books and Supplies Services and Other Operating Expenditures Capital Outlay 7130 State Special Schools Debt Service Total Direct Costs , , , Transfers of Indirect Costs 7350 Transfers of Indirect Costs - lnterfund Total Indirect Costs TOTAL BEFORE OBJECT Contributions from Unrestricted Revenues to Federal Resources (Resources , except 3385, all goals; resources & , goals ) TOTAL COSTS SACS Financial Reporting Software File: semb (Rev 03/03/2015) Page 1 of2 Printed: 9/4/2015 3: 14 PM

87 Hueneme Elementary Ventura County Special Education, Unspecified Obiect Code Description {Goal Employee Benefits Books and Supplies Services and Other Operating Expenditures Capital Outlay 7130 State Special Schools Debt Service Total Direct Costs 7310 Transfers of Indirect Costs 7350 Transfers of Indirect Costs - lnterfund Total Indirect Costs TOTAL BEFORE OBJECT Unaudited Actuals Special Education Maintenance of Effort Budget vs Actual Comparison Budget by LEA (LB-B) I Goal 5050) I (Goal 5060) I (Goal 5710) I I I I Special I Spec. Education, Ages 5-22 Students Severely Disabled (Goal 5730) (Goal 5750) Spec. Education, Ages 5-22 Nonseverely Disabled (Goal 5770) I I o.oo I I o.oo I Adjustments* Report SEMB Total 144, Contributions from Unrestricted Revenues to Federal Resources (from State and Local Budget section) 8980 Contributions from Unrestricted Revenues to State Resources (Resources 3385, , & 7240, all goals; resources & , except , & 7240, goals ) TOTAL COSTS *Attach an additional sheet with explanations of any amounts in the Adjustments column. SACS Financial Reporting Software File: semb (Rev 03/03/2015) Page 2 of 2 Printed: 9/4/2015 3:14 PM

88 Hueneme Elementary Ventura County Unaudited Actuals Special Education Maintenance of Effort Budget vs Actual Comparison Expenditures by LEA (LE-B) Report SEMB Special ~ 922 TOTAL EXPENDITURES (Funds 01, 09, & 62; resources ) Certificated Salaries Classified Salaries Employee Benefits Books and Supplies Services and Other Operating Expenditures Capital Outlay 7130 State Special Schools Debt Service Total Direct Costs 185, , I 2,930, ,666, ,546, , , ,165, Transfers of Indirect Costs 7350 Transfers of Indirect Costs - lnterfund PCRA Program Cost Report Allocations (non-add) Total Indirect Costs TOTAL COSTS , ,228, FEDERAL EXPENDITURES (Funds 01, 09, and 62; resources , except 3385) Certificated Salaries Classified Salaries Employee Benefits Books and Supplies Services and Other Operating Expenditures Capital Outlay 7130 State Special Schools Debt Service Total Direct Costs 57, o.oo I 132, ,062, , _JLQQ 6, , Transfers of Indirect Costs 7350 Transfers of Indirect Costs - lnterfund Total Indirect Costs TOTAL BEFORE OBJECT , _-9.:QQ 63, , less: Contributions from Unrestricted Revenues to Federal Resources (Resources , except 3385, all goals; resources & , goals ) TOTAL COSTS SACS Financial Reporting Software File: semb (Rev 03/04/2015) Page 1 of 2 Printed: 9/4/2015 3:14 PM

89 Hueneme Elementary Ventura County Unaudited Actuals Special Education Maintenance of Effort Budget vs Actual Comparison Expenditures by LEA (LE-B) Report SEMB Special Education, Regionalized Regionalized Program Special Unspecified Services Specialist Education, Infants Obiect Code Description I (Goal 5001) {Goal 5050) (Goal 5060) (Goal 5710) STATE AND LOCAL EXPENDITURES (Funds 01, 09, & 62; resources , 3385, & ) Certificated Salaries Classified Salaries Employee Benefits Books and Supplies Services and Other Operating Expenditures Capital Outlay 7130 State Special Schools Debt Service Total Direct Costs , Special Education, Spec. Education, Preschool Ages 5-22 Students Severely Disabled (Goal 5730) (Goal 5750) Spec. Education, Ages 5-22 Nonseverely Disabled (Goal 5770) (774.76) 4 323, I Adjustments* I Total 2 797, ( , Transfers of Indirect Costs 7350 Transfers of Indirect Costs - lnterfund PCRA Program Cost Report Allocations (non-add) Total Indirect Costs TOTAL BEFORE OBJECT o.oo I o.oo I 4,323, o.oo I 4 667, Contributions from Unrestricted Revenues to Federal LOCAL 62; resources ::::::;:: ::; ::; Certificated Salaries Classified Salaries Employee Benefits Books and Supplies Services and Other Operating Expenditures Capital Outlay 7130 State Special Schools Debt Service Total Direct Costs , (1,45) (83.72) 97, , (1, Transfers of Indirect Costs 7350 Transfers of Indirect Costs - lnterfund Total Indirect Costs TOTAL BEFORE OBJECT (83.72) Contributions from Unrestricted Revenues to Federal Resources (from Federal Expenditures section) G980 Co11triu0tions from Unrestricted Revenues to State Resources (Resources 3385, 6500, 6510, & 7240, all goals; resources & , except 6500, 6510, & 7240, goals ) TOTAL COSTS * Attach an additional sheet with explanations of any amounts in the Adjustments column. SACS Financial Reporting Software File: semb (Rev 03/04/2015) Page 2 of 2 Printed: 9/4/ PM

90 This form is used to check maintenance of effort for an LEA, whether LEA is a member of a SELPA or is a "" '' ""='-'-''-" SELPA. a member of a SELPA, submit this Budget LEA (LB-B) and Expenditures by (LE-B) to the SELPA a single-lea SELPA, submit Combined state and local expenditures Local expenditures LEA determines that a reduction expenditures occurred as a result of one or more of the following conditions, you may \JOl\,U au::; a reduction to the required MOE standard. Reductions may apply to local MOE standard, combined state and local MOE standard, or both. Voluntary departure, by retirement or otherwise, or departure for just cause, of special education or related services personnel. 2. A decrease in the enrollment of children disabilities. 3. The termination of the obligation of the agency to provide a program of special education to a particular child a disability that is an exceptionally costly program, as determined by the SEA, because child: a. Has left the jurisdiction of the agency; b. Has reached the age at which the obligation of the agency to provide free appropriate public education (FAPE) to the child has terminated; or c. No longer needs the program of special education. 4. The termination of costly expenditures for long-term purchases, such as the acquisition of equipment or the construction of school facilities. 5. The assumption of cost by the high cost fund operated by the SEA under 34 CFR Sec (c). List exempt reductions, if any, to be used in the calculation below: Local Only Total exempt reductions California of Education SACS Reporting Software File: semb (Rev 05/13/2014) Page of4 Printed: 9/4/2015 3:14

91 ?? significantly disproportionate for to 50% of the increase IDEA Part B Section 61 funding current year compared prior year may be used reduce the required level of state local expenditures. This option is available if the LEA used or use the freed funds for activities authorized under the Elementary and Secondary Education Act of Also, amount of Part B funds used for early intervening services (34 CFR (a)) count toward the the may reduce its MOE requirement under exception ]. Current year funding (IDEA Section 61 Local Assistance Grant Awards - Resources 3310 and 3320) State and local Less: Prior year's funding (IDEA Section 61 Local Assistance Grant Awards - Resources 3310 and 3320) Increase funding difference is positive) Maximum available for MOE reduction (50% of increase in funding) Current year funding (IDEA Section Resource 3315) Maximum available for early intervening services (EIS) (15% of current year funding - Resources 3310, 3315, and 3320) is greater Enter portion to set aside for EIS (cannot exceed line (b ), Maximum available for EIS) Available for MOE reduction. (line (a) minus line (c), zero if negative) Enter portion used to reduce MOE requirement (cannot exceed line (d), Available for MOE reduction). If (b) is less than (a). Enter portion used to reduce MOE requirement (first column cannot exceed line (a), Maximum available for MOE reduction, second and third columns cannot exceed ( e ), Portion used to reduce MOE requirement). Available to set aside for EIS (line (b) minus line ( e ), zero if negative) 0 00 of Education SACS Reporting Software File: semb (Rev 05/13/2014) Page 2of4 Printed: 9/4/2015 3:14

92 ?? FY ,059, Less: Expenditures paid from federal sources 1,588, Expenditures paid from state and local sources Less: Exempt reduction(s) from SECTION Less: 50% reduction from SECTION 2 expenditures paid from state and local sources 4,667, Special education unduplicated count Per capita state and local expenditures (A3/A4) If one or both of the differences lines A3 and A5, Column C, are positive (current year budgeted state and local expenditures, total or per capita, are greater than prior year's net state and local expenditures), the MOE requirement is met; Part B can still be reviewed. both lines A3 and AS, Column C, are negative, the MOE is not met based on combined state and local expenditures, and Part B must be reviewed. Page 3 of 4 Printed: 9/4/2015 3:14

93 FY Difference Last year's local expenditures MOE requirement: a. Expenditures paid local sources Less: Exempt reduction(s) from SECTION Less: 50% reduction SECTION 2 expenditures paid from local sources 2,845, , Per capita local expenditures (81 a/a4) If one or both of the differences Column C are positive year's net local expenditures), the MOE requirement is year local expenditures, total or per capita, are greater than prior both of the differences in Column C are negative, MOE is based on local expenditures ri:>" ii:>\j111inn all sections of this form, please select above methc>ds chooses use meet make the selection Page Christine Walker Contact Name Telephone Number Assistant Superintendent Title cwalker@huensd.k12.ca.us Address of Education SACS Reporting Software File: semb (Rev 05/13/2014) Page 4 of 4 Printed: 9/4/2015 3:14

94 Financial Hueneme Elementary Software 2.2. Unaudited Actuals -15 Unaudited Actuals Technical Review Checks 56- Ventura Following is a chart of the various types of technical review checks and related F Fatal (Data must be corrected; an explanation is not allowed) W/WC - Warning/Warning with Calculation (If data are not correct, correct the data; if are correct an explanation is required) 0 Informational (If data are not correct, correct the data; if data are correct an explanation is optional, but encouraged) FUND codes must be valid. CHECKRESOURCE - - All RESOURCE codes must be valid. CHK-RS-LOCAL-DEFINED - - All locally defined resource codes must roll up to a CDE defined resource code. CHECKGOAL - - All GOAL codes must be valid. CHECKFUNCTION - - All FUNCTION codes must be valid. CHECKOBJECT - - All OBJECT codes must be valid. CHK-FUNDxOBJECT - - All FUND and OBJECT account code combinations must be valid. CHK-FUNDxRESOURCE - - All FUND and RESOURCE account code combinations should be valid. CHK-FUNDxGOAL - - All FUND and GOAL account code combinations should be valid. CHK-FUNDxFUNCTION-A - - All FUND funds 01 through 12, 19, 57 62, and 73 and FUNCTION account code combinations should be valid. CHK-FUNDxFUNCTION-B - F) - All FUND (all funds except for 01 through 12 19, 57 62, and 73 and FUNCTION account code combinations must be valid. CHK-RESOURCExOBJECTA - - All RESOURCE and OBJECT 8000 through 9999, except for and 9795 account code combinations should be valid. CHK-RESOURCExOBJECTB - (0) - All RESOURCE and OBJECT 9795 account code combinations should be valid. 9791, 9793, and CHK-RES6500xOBJ There is no activity in Resource 6500 Special Education) with Object 8091 (LCFF Transfers-Current Year) or 8099 (LCFF/Revenue Limit Transfers-Prior Years. CHK-FUNCTIONxOBJECT - (F) - All FUNCTION and OBJECT account code combinations must be valid.

95 5 CHK-GOALxFUNCTION-A - function account code combinations goals expenditure objects in functions and must be valid. Functions included in the GOALxFUNCTION table are not checked and will pass the TRC. CHK-GOALxFUNCTION-B - - General administration costs functions except 7210 must be direct-charged to an Undistributed, Nonagency, or County Services to Districts goal (Goal 10-9 or SPECIAL-ED-GOAL - - Special Education revenue and (resources and 724 objects Special Education 5 goal or to Goal 7110 Nonagency-Educational. This technical review check excludes Early Intervening Services resources and BALANCE-FDxRS - Adjusted Beginning Fund Balance plus Revenues minus Expenditures minus Assets minus Deferred Outflows of Resources plus Liabilities plus Deferred Inflows of Resources must total zero by fund and resource, except for agency funds 76 and 95. PY-EFB=CY-BFB - - Prior year ending fund balance (preloaded from last year s unaudited actuals submission) must equal current year beginning fund balance (Object PY-EFB=CY-BFB-RES - - Prior year ending balance (preloaded from last year s unaudited actuals submission) must equal current year beginning balance (Object 9791 by fund and resource. BALANCE-FDxRS-AGENCY - (F) - Assets (objects minus Liabilities (objects must total zero by fund and resource for agency funds 76 and 95. must net to zero for all of Direct Costs - Interfund 575 INTERFD-INDIRECT - (F) - Transfers of Indirect Costs - Interfund (Object 7350 must net to zero for all funds. INTERFD-INDIRECT-FN - (F) - Transfers of Indirect Costs - Interfund must net to zero by function. ect 7350 INTERFD-IN-OUT - (F) - Interfund Transfers In (objects must equal Interfund Transfers Out (objects DUE-FROM=DUE-TO - - Due from Other Funds (Object 9310 Other Funds (Object must equal Due to LCFF-TRANSFER - F) - LCFF Transfers (objects 8091 and 8099 must net to zero, individually. INTRAFD-DIR-COST - (F) - Transfers of Direct Costs (Object 5710 must net to zero by fund. INTRAFD-INDIRECT - (F) - Transfers of Indirect Costs (Object 7310 must net to zero by fund.

96 INDIRECTfunction. Transfers Indirect Costs ect 73 must net to CONTRIB-UNREST-REV - Contributions from Unrestricted Revenues (Object 98 must net to zero by fund. CONTRIB-RESTR-REV - - Contributions from Restricted Revenues (Object 899 must net to zero by fund. EPA-CONTRIB - There should be no contributions Education Protection Account (Resource jects to the LOTTERY-CONTRIB - - There should be no contributions objects to the lottery (resources 110 and 630 or from the Lottery: Instructional Materials (Resource 63 PASS-THRU-REV=EXP - - Pass-through revenues from all sources (objects and 8697 should equal transfers of pass-through revenues to other agencies (objects 7211 through 7213 plus 7299 for resources 3327 and 3328 by resource. SE-PASS-THRU-REVENUE - - Transfers of special education pass-through revenues are not reported in the general fund for the Administrative Unit of a Special Education Local Plan Area. CEFB=FD-EQUITY - - Components of Ending Fund Balance/Net Position (objects and 9797 must agree with Fund Equity (Assets [objects ] plus Deferred Outflows of Resources [objects ] minus Liabilities [objects minus Deferred Inflows of Resources [objects EXCESS-ASSIGN-REU - - Amounts reported in Other Assignments (Object 9780 and/or Reserve for Economic Uncertainties (REU) {Object 9789 should not create a negative amount in (Object 979 by fund and resource for all funds except UNASSIGNED-NEGATIVE - (F) - be zero or negative, by resource 61 through 73. balance (Object 9790 must in all funds except the general fund and funds UNR-NET-POSITION-NEG - (F) - Unrestricted Net Position (Object 9790 in restricted resources must be zero or negative, by resource in funds 61 through 73. RS-NET-POSITION-ZERO - Restricted Net Position 9797 in unrestricted resources must be zero by resource in funds 61 through 73. EFB-POSITIVE - - All ending fund balances (Object 979Z) should be resource, by fund. OBJ-POSITIVE - - The following objects have a negative balance by resource, by fund: EXCEPTION FUND RESOURCE OBJECT VALUE Explanation:Salaries transferred out as a result of the FPM audit ,433.78

97 :Salaries transferred out as a result of the FPM audit , Explanation:Salaries transferred out as a result of the FPM audit. REV-POSITIVE - - Revenue amounts exclusive of contributions 8979 should be positive resource fund. jects EXP-POSITIVE - - The following expenditure functions have a negative balance by resource by fund. (NOTE Functions including CDE-defined optional functions are checked except functions are combined. EXCEPTION FUND RESOURCE FUNCTION VALUE Explanation:Salaries transferred out as a result of the FPM audit. AR-AP-POSITIVE - - Accounts Receivable (Object 920 Due from Other Funds (Object 9310, Accounts Payable (Object 950 and Due to Other Funds (Object 9610 should have a positive balance by resource by fund. CEFB-POSITIVE - - Components of Ending Fund Balance/Net Position (objects , 9796, and 9797 must be positive individually by resource by fund. CONSOLIDATED-ADM-BAL - Net expenditures and assets minus liabilities must equal zero for Resource 3155 NCLB: Consolidated Administrative Funds. NET-INV-CAP-ASSETS - - If capital asset amounts are objects (Capital Assets in funds then an amount should be recorded for Object 9796 (Net Investment in Capital Assets within the same fund. II, Line A. is completed, ADA must be in Section ASSET-IMPORT - - If asset amounts are Facilities Acquisition and Construction, or objects objects Capital Assets, in funds supplemental data (Form ASSET) must be provided. (Function XXX, Capital Outlay; or then capital asset DEBT-IMPORT - (F) - If long-term debt amounts are debt supplemental data (Form DEBT) must be provided. the long-term LOT-IMPORT - F) - If lottery amounts are imported in resources 1100 and/or 6300 then the Lottery Report, Form L, must be completed and saved. LOT-CONTRIB-IMPORT-A - (F) - If State Lottery revenue (Resource 1100 is contributed to other resources (Object 8980 supplemental data for those contributions must be entered in Form L. LOT-CONTRIB-IMPORT-B - - If State Lottery revenue (Resource 1100 is contributed to other resources ect 8980 supplemental expenditure data for those contributions should be entered in Form L. NCMOE-IMPORT - (F) - If No Child Left Behind amounts are imported, then the No

98 5 Child Left Behind Maintenance of Effort form, Form must be CURRENT-CALC-EXP - - The Percent of Current Cost of Education Expended for Classroom Compensation {Line 15 in Form CEA) must equal or exceed 60% for elementary, 55% for unified, and 50% for high school districts under EC Section unless the district is exempt pursuant to EC Section 413 IC-ADMIN- SVCS - Percentage of plant services costs attributable to general administration should not be zero or exceed 25%. IC-PCT - - The straight indirect cost percentage before the carry-forward adjustment (Form ICR, Part III Line C) is between 2% and 9%. IC-POSITIVE - - The indirect cost rate after the carry-forward adjustment (Form ICR, Part III Line should be positive. IC-ADMIN-NOT-ZERO - - Other General Administration costs (Part III, Line Al in Form ICR should not be zero. IC-ED-SUPT-NOT-ZERO - - Board and Superintendent costs (Part III Line B7 in Form ICR should not be zero. IC-BD-SUPT-VS-ADMIN - - In Form ICR, the ratio of Board and Superintendent costs (Part III Line B7 to Other General Administration costs (Part III Line Al should not be less than 5%. IC-EXCEEDS-LEA-RATE - - The indirect cost rate used in one or more programs (Form ICR, Exhibit A - Rate Used) should not exceed the LEA s approved indirect cost rate. PCRAF-UNDISTRIBUTED - - Allocation factors must be entered in Form PCRAF for support functions with costs in undistributed goals (goals and 9 PCR-ALLOC-NO-DIRECT - - In forms PCR/PCRAF allocated to goals that have direct costs. costs should normally only be PCR-GF-EXPENDITURES - (F) - Total Costs by Program in Form PCR, Column 6 should agree with total expenditures (objects in funds and 62. ASSET-ACCUM-DEPR-NEG - F) - In Form ASSET, accumulated depreciation for governmental and business-type activities must be zero or negative. ASSET-PY-BAL - (F) - If capital asset ending balances were included in the prior year unaudited actuals the Schedule of Capital Assets (Form ASSET) must be provided. DEBT-ACTIVITY - - If long-term debt exists there should be activity entered in the Schedule of Long-Term Liabilities (Form DEBT) for each type of debt. DEBT-POSITIVE - positive. - In Form DEBT long-term liability ending balances must be DEBT-PY-BAL - - If long-term liability ending balances were included in the prior year unaudited actuals data, the Schedule of Long-Term Liabilities (Form DEBT) must be provided.

99 be opened and saved. UNAUDIT-CERT-PROVIDE - - Unaudited Actual Certification must be - Average Daily Attendance data must be provided. CEA-PROVIDE - - Current Expense Formula/Minimum Classroom Compensation data (Form CEA) must be provided. ICR-PROVIDE - - Indirect Cost Rate Worksheet (Form ICR) must be provided. GANN-PROVIDE - - Appropriations Limit Calculations supplemental data (Form GANN) must be provided. CHK-UNBALANCED-A - - Unbalanced and/or incomplete data in any of the forms should be corrected before an official export is completed. CHK-UNBALANCED-B - - Unbalanced and/or incomplete data in any of the forms must be corrected before an official export can be completed. CHK-DEPENDENCY - - If data have changed that affect other forms forms must be opened and saved. the affected Checks Completed.