Unaudited Actuals FINANCIAL REPORTS Unaudited Actuals County Office of Education Certification

Transcription

1 Office of Education FINANCIAL REPORTS County Office of Education Certification Form CA UNAUDITED ACTUAL FINANCIAL REPORT: To the Superintendent of Public Instruction: UNAUDITED ACTUAL FINANCIAL REPORT This report is hereby prepared and filed by the County Superintendent of Schools pursuant to Education Code sections and 1628 Signed County SuperintendenUDesignee (Original signature required) Date: For additional information on the unaudited actual reports, please contact: For County Office of Education: Rebecca Taylor Name Director, Financial Services Title (916) Telephone Address File: ca-c (Rev 12/05/2014) VlllE2

2 Office of Education FINANCIAL REPORTS Summary of Unaudited Actual Data Submission Form CA Following is a summary of the critical data elements contained in your unaudited actual data Since these data may have fiscal implications for your agency, please verify their accuracy before filing your unaudited actual financial reports Form Descriotion Value GANN Adjustments to Appropriations Limit Per Government Code Section If this amount is not zero, it represents an increase to your appropriations limit The Department of Finance must be notified of increases within 45 days of budget adoption Adjusted Appropriations Limit Appropriations Subject to Limit These amounts represent the board approved Appropriations Limit and Appropriations Subject to Limit pursuant to Government Code Section 7907 and EC 1629 ICR Preliminary Proposed Indirect Cost Rate Fixed-with-carry-forward indirect cost rate for use in , subject to COE approval 898% NC MOE No Child Left Behind (NCLB) Maintenance of Effort (MOE) Determination If MOE Not Met, the apportionment may be reduced by the lesser of the following two percentages: MOE Deficiency age - Based on Total Expenditures MOE Deficiency age - Based on Expenditures Per ADA - MOE Met File: ca-c (Rev 05/20/2014) VlllE3

3 Office of Education AVERAGE DAILY ATTENDANCE Form A Description 8 COUNTY OFFICE OF EDUCATION 1 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)] d Total, County Program Alternative Education ADA (Sum of Lines 81a through 81c) 2 District Funded County Program ADA 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 CountySchool Tuition Fund (Out of State Tuition) [EC 2000 and 46380] g Total, District Funded County Program ADA (Sum of Lines B2a through B2f) 3 TOTAL COUNTY OFFICE ADA (Sum of Lines B1d and B2g) 4 Adults in Correctional Facilities 5 County Operations Grant ADA 6 Charter School ADA (Enter Charter School ADA using Tab C Charter School ADA) P-2 ADA Annual ADA Funded ADA ' /?\ I n :i/ :e: : > r)j }i;:!i 228, ,55724 ;<~,-~:; },, :H, < > 1';t : \ '<;r, ; ', : Bud~et Estimated P-2 Estimated Estimated ADA Annual ADA Funded ADA ,60il05 227,60805 [{;':f!f ' " :f;: : : c m ;: ;~:"" ~ :, :-:; >(' ) \ ':< " File: ada (Rev 04/09/2015) VlllE4

4 Office of Education LOTTERY REPORT Revenues, Expenditures and Ending Balances - All Funds Form L Description Object Codes A AMOUNT AVAILABLE FOR THIS FISCAL YEAR 1 Adjusted Beginning Fund Balance State Lottery Revenue Other Local Revenue Transfers from Funds of Lapsed/Reorganized Districts 5 Contributions from Unrestricted Resources (Total must be zero) 6 Total Available (Sum Lines A1 through AS) Lottery: Unrestricted (Resource 1100) Transferred to Other Resources for Expenditure Lottery: Instructional Materials (Resource 6300)* Totals 1,396, , ,565, ,160, , ,549,49536 B EXPENDITURES AND OTHER FINANCING USES 1 Certificated Salaries Classified Salaries Employee Benefits Books and Supplies a Services and Other Operating Expenditures (Resource 1100) b Services and Other Operating Expenditures (Resource 6300) c Duplicating Costs for Instructional Materials (Resource 6300) 6 Capital Outlay 7 Tuition 8 lnteragency Transfers Out a To Other Districts, County Offices, and Charter Schools b To JPAs and All others , except 5100,5710, ,5710, ,7212,7221, 7222,7281, ,7223, 7283, Transfers of Indirect Costs Debt Service 7400~ All Other Financing Uses Total Expenditures and Other Financing Uses (Sum Lines B1 through B11 ) 82, ,02919 C ENDING BALANCE (Must equal Line A6 minus Line B 12) D COMMENTS: 979Z 2,160, , ,467, is for Instructional Materials software licenses Data from this report will be used to prepare a report to the Legislature as required by Control Section 2460 of the Budget Act *Pursuant to Government Code Section 88804(a)(2) and the definition in Education Code Section 6001 O(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 File: lot (Rev 05/16/2013) VlllE5

5 Office of Education County School Service Fund Unrestricted and Restricted Form Budget Description Resource Codes Object Codes Unrestricted (A) Restricted (Bl Total Fund col, A+ B (C) Unrestricted (D) Restricted (E) Total Fund col D + E (F) %Diff Column C&F AREVENUES 1} LCFF Sources , ,760, ,037, % 2) Federal Revenue , , % 3) other State Revenue , ,654, , , % 4) other Local Revenue ,051, % 5\ TOTAL REVENUES , ,650, % B EXPENDITURES 1} Certificated Salaries , , , , , % 2) Classified Salaries ,059, , , % 3) Employee Benefits , , , , , % 4) Books and Supplles , , ,015, ,00 202% 5) Services and other Operating Expenditures , ,242, , % 6) Capital Outlay , % 7) Other Outgo (excluding Transfers of Indirect Costs} , % 8) Other Outgo - Transfers of Indirect Costs (3, ) 3411,962,68 (293104,73) ( ( \ 933% 9\ TOTAL EXPENDITURES , , , % C, EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES IA5 - B9) (2, ) (3,761,28500) 4,229, % D OTHER FINANCING SOURCES/USES 1} lnterfund Transfers a} Transfers In New b} Transfers Out , ,93 229% 2) other Sources/Uses a} Sources ooo b} Uses ) Contributions ,325, (2 498,37900\ 2,498, TOTAL, OTHER FINANCING SOURCES/USES \ (2 622,64400\ ( ) 204% SACS Financial Reporting Soltware Fiie: fund-a (Rev 06/24/2015) VlllE6

6 ' Office of Education County School Service Fund Unrestricted and Restricted Form G Budget Descriotion Resource Codes Object Codes Total Fund Unrestricted Restricted col A+ B!Al!Bl CCI Unrestricted IOI Restricted I El Total Fund col D + E ffl % Dlff Column C&F E NET INCREASE (DECREASE) IN FUND BALANCE re+ D4l , , , ) % F FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited , , , , ,711, % b) Audit Adjustments c) As of July 1 - Audited (F1 a + F1 b) 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 All others b) Restricted c) Committed Stabilization Arrangements Olher Commitments d) Assigned Other Assignments Instructional Support Services Juvenile Court Schools/EIA Community Schools Community Schools CARE ROP Special Education Unrestricted Sly Park Information Services CNTSffelephones AVID - Local Income Foster Youth Services - Local Deferred Maintenance H & W Pool/Retiree Benefits Claims Administration-Unemployment K-12 Coaching English Language Professional Developr, Accountability & Assessment Internet & Media Svcsffechnology Svcs Instructional Technology Learning Resoc After School - Local Income OTAN - Local Income RSDSS - Local Income Adult Re-Entry Programs-Local School of Education-Leadership Schoo! of Education-Teaching School Readiness~Local Income C & I Local - English Language Arts C & I Local - Math & Science PrevLocal/FNUCUProjSAVE Local MM-Prev/ProjTeach/SchlRdns/SpEdnnl Valenzuela/CAHSEE Misc Unrestricted Instructional Support Services Juvenile Court Schools/EIA Community Schools Community Schools CARE ROP Special Education Unrestricted Sly Park Information Services CNTSffelephones AVID - Local Income Foster Youlh Services - Local Deferred Maintenance H & W Pool/Retiree Benefits Claims Administration-Unemployment K-12 Coaching English Language Professional Developr Accountability & Assessment Internet & Media Svcs{fechnology Svcs Instructional Technology Learning Resoc After School - Local Income OTAN - Local Income RSDSS - Local Income Adult Re-Entry Programs-Local SACS Financial Reporting Software File: fund-a (Rev 06/24/2015) , , , , 101, ,345, ; : ; :o:oo 6 676, , ,00 ' ; , ; :- 1,449,79216 ;, 600, , : ; :: 284, , , ,92134 ;; 2 748, ,24067 : : 18, ,59756 '; 404,597,56 331,03480 ; ': 331, , , , , , 11900,; 518, 11900, '' 2 463,92034 : 2,463, ,66011 ; 2,294, , , , , ,49172 ": 162, ,4'4960 ; : ' 419, ,85330 ; ,87900 : ; ; : : ' 576, ,541,98 : ; 96, ,51313 " ; 25, : ": ; ; 91,023,36 400, ,37235 ' ::: ;,: 5,628 16,,' 977,50505 : 977, ,67234 ; 20, , ; ; 5,347,27703 ; 2, 118,37395,; 2, 118, , ,573, , , , , , ; ; ; ' :: ' ':: : ; ;, ; ; : ; : ; ; : ; ; ';; " : " :: :, ; ' ; : ',; ' VlllE7 ; ' 46, , , ,00 0, ,320, , , , , , , , , ,333, , , , , , , , , ,01395 ' , ;, ", 1 ; ' : ' ": "' '; '' ''' ", : ; " ' 1,320,46216,,,; ; :: 628, , , ,59867 ' 405, , ,46547 : : ' 501, , ,294, ,00085, ' 379, , ,488,60 ; 328, , ,75498 ; 26, , , % % % 30, % , %

7 Office of Education Descriotion School of Education-Leadership School of Education-Teaching School Readiness-Local Income C & I Local - English Language Arts C & I Local - Math & Science PrevLocaVFNUCUPro)SAVE Local MAA-Prev/ProjTeach/SchlRdns/SpEd/lnl Valenzuela/CAHSEE Misc Unrestricted e) Unassigned/unappropriated Reserve for Economic Uncertainties Unassioned/Unappropriated Amount Object Resource Codes Codes Unrestricted!Al County School Service Fund Unrestricted and Restricted Restricted!Bl : :, : : :' :, : ooo 20, ooo Budaet Total Fund cola+ B Unrestricted Restricted!Cl (Dl!El ~ ; ' " 987,07805 :" ,894, ,037,21520 : : : , Fonm 01 Total Fund %Diff col, D + E Column IFl C&F , , 894, ,037, , , ,81787 : 45,76208 : ' % SACS Financial Reporting Software File: fund-a (Rev 06/24/2015) VlllE8

8 Office of Education County School Service Fund Unrestricted and Restricted Form Budaet Description Resource Codes Object Codes Unrestricted IAI Restricted (Bl Total Fund col A+ B ICI Unrestricted (Dl Restricted IEI Total Fund col D + E IFI %0iff Column C&F G,ASSETS 1) Cash a) in County Treasury , ,04 (9 789,75528) 41,929,734,76 1) Fair Value Adjustment to Cash in County Treasury ,00 b) in Banks c) in Revolving Fund ,00 30,00 0, d) with Fiscal Agent ,00 e) collections awaiting deposit ,00 150, ) Investments ,00 0,00 0,00 3) Accounts Receivable , ,64 4) Due Crom Granter Government , ) Due from other Funds ,10 6) Stores ) Prepaid Expenditures ,38 120,00 253,584,38 8) other Current Assets ,00 9)TOTAL ASSETS ,675,303, ,683,31 H, DEFERRED OUTFLOWS OF RESOURCES 1) Deferred Outflows of Resources \ TOTAL DEFERRED OUTFLOWS t LIABILITIES 1) Accounts Payable , , , ) Due to Granter Governments ,00 3) Due to other Funds , , ,88 4) Current Loans ,00 0,00 0,00 5) Unearned Revenue , , , \ TOTAL, LIABILITIES 7,843, ,381,04 J DEFERRED INFLOWS OF RESOURCES 1) Deferred Inflows of Resources ,00 20,00 20,00 2\ TOTAL DEFERRED INFLOWS 0,00 20,00 20,000,00 K, FUND EQUITY Ending Fund Balance, June 30!must aaree with line F21 IG9 + H J ,27 SACS Financial Reporting Software File: fund-a (Rev 06/24/2015) VlllE9

9 Office of Education County School Service Fund Unrestricted and Restricted FOnTI 01 Budaet Description Resource Codes Object Codes Unrestricted!Al Restricted!Bl Total Fund col A+ B!Cl Unrestricted IDl Restricted!El Total Fund col D + E IFl %Dlff Column C&F LCFF SOURCES '' Principal Apportionment State Aid - Current Year ,33 23, , ' ' , % Education Protection Account State Aid - Current Year State Aid - Prior Years Tax Relief Subventions Homeowners' Exemptions Timber Yield Tax ,37700,, 0,00 (23,86l 1 ' ' , ' 658 3,512, , (23 860,00) 181, , ,58 ' "' ' ' % , % -10 other Subventionsnn-Lieu Taxes 8029 '' County & District Taxes Secured Roll Taxes , ' % Unsecured Roll Taxes , % Prior Years' Taxes 8043 ( ) ) (33 42 ' ) -221% Supplemental Taxes , % Education Revenue Augmentation Fund (ERAF) Community Redevelopment Funds (SB ) Penalties and Interest from Delinquent Taxes Receipt from Co Board of Sups ,32684 : " '' ' ' 1 295, ooo " cioo cioo % 17,69-928% Miscellaneous Funds (EC 41604) Royalties and Bonuses other In-Lieu Taxes Less: Non-LCFF (50%) Adjustment ooo 0, ', (141208) "' ~on 2, /141208) (85400) ', ' ' % f85400l -395% Subtotal LCFF Sources LCFF Transfers ' , aoil ' 42, % Unrestricted LCFF Transfers - Current Year ', All Other LCFF Transfers - Current Year Transfers to Charter Schools Jn Lieu of Property Taxes Ail other ooo Property Taxes Transfers , , ,0Q) 111,558, (11 558,10400) -81% LCFF/Revenue Limit Transfers - Prior Years 8099 TOTAL, LCFF SOURCES 30, , ,62 31,037,62 09% FEDERAL REVENUE Maintenance and Operations Special Education Entitlement ' " doo 729, boo Special Education Discretionary Grants Child Nutrition Programs Flood Control Funds Wildlife Reserve Funds ,00 700,54828 ooo 68,10411 bod ' ' 700, , '0, % % FEMA 8281 lnteragency Contracts Between LEAs Pass-Through Revenues from Federal Sources 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 Proa ram ' ' ' 147,59500 ' 1 175, , ' ' ' ' 1 175,63900 ' 833,60588 ' ' ' " ' 129, ,231,29 636, ,00 129, % 1, % 636, % % File: fund-a (Rev ) VlllE10

10 Office of Education County School Service Fund Unrestricted and Restricted Form01 Budget Description 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 Resource Codes , , , 4204, 5510 Object Codes Unrestricted Restricted {Al {Bl ;,; ;, ; ; ; ; 1, Total Fund col A+ B Unrestricted!Cl {Dl ;; 1, Restricted!El Total Fund col D + E {Fl %Diff Column C&F 1,425, % Vocational and Applied Technology Education Safe and Drug Free Schools ' ' ;; All Other Federal Revenue All Other , ,45 4,786,75 145% TOTAL FEDERAL REVENUE , , , ,625, % OTHER STATE REVENUE Other State Apportionments ROC/P Entitlement Prior Years Special Education Master Plan Current Year , , , % Prior Years All Other State Apportionments Current Year All Other State Apportionments - Prior Years Child Nutrition Programs 6500 All Other All other o:oo ooo , ,00 5, ,00 0,00 3, , % % Mandated Costs Reimbursements , ,388, Lottery Unrestricted and Instructional Materials , , , % Tax Relief Subventions Restricted Levies Other Homeowners' Exemptions Other Subventions/In-Lieu Taxes I: ; : ' ' Pass-Through Revenues from State Sources School Based Coordination Program After School Education and Safety (ASES) Charter School Facility Grant Drug/Alcoholffobacco Funds California Clean Energy Jobs Act Healthy Start American Indian Early Childhood Education Specialized Secondary School Community Violence Prevention Grant Quality Education Investment Act , 6680, , ' ' 20, ;; ; 147, ,70088, :, ; , , , , % ", " ' ; ; ; ooo -10 Common Core State Standards Implementation All other State Revenue All Other , , , , % TOTAL OTHER STATE REVENUE 1, ,788, , , , % SACS Financial Reporting Software File: fund-a (Rev ) VlllE11

11 Office or Education County School Service Fund Unrestricted and Restricted Form Budaet Descriotion OTHER LOCAL REVENUE Resource Codes Object Codes Unrestricted IAl : : Restricted I Bl Total Fund cot, A+ B Unrestricted IC\ 10\, : Restricted I El Total Fund cot D + E IFl %Diff Column C&F Other Local Revenue County and District Taxes Other Restricted Levies Secured Roil Unsecured Roll k I : : :o:oo 0,00 Prior Years Taxes Supplemental Taxes I : :: ' :,: : 0,00 0,00 Non-Ad Valorem Taxes Parcel Taxes 8621 Other 8622 Community Redevelopment Funds Not Subject to LCFF Deduction 8625 Penalties and Interest from Delinquent Non-LC FF Taxes 8629 : 0,00 Sales Sale of Equipment/Supplies , Sale of Publications , ,25 25,25-617% Food Service Sales % Ali Other Sales , Leases and Rentals ,20 168, ,20-125% Interest % Net increase (Decrease} In the Fair Value of Investments Fees and Contracts Adult Education Fees Non-Resident Students n nn 0,00 1 ooo : : Transportation Fees From Individuals ,0% lnteragency Services , , , , % Mitigation/Developer Fees ,00 All Other Fees and Contracts , ,816, , ,873, % Other Local Revenue Pius: Misc Funds Non-LCFF (50%) Adjustment Pass-Through Revenues From Local Sources : 1,41208 obo :, % All Other Local Revenue , , ,485, % Tuition , , , , ,00 47% All Other Transfers In New 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 FromJPAs : :: :: : 8, '" :, : : : : : : : " 0,00 : : : ::: ': ,046, , % ,00 52% Other Transfers of Apportionments From Districts or Charter Schools Ali other 8791 From County Offices All Other 8792 From JPAs Ali Other ,00 Ali other Transfers In from All Others 8799 TOTAL OTHER LOCAL REVENUE 7 270, , , ,364, % TOTAL, REVENUES 39,996, , , , ,628, % File: fund-a (Rev 06/24/2015) VlllE12

12 Office of Education County School Service Fund Unrestricted and Restricted Fonn 01 Budaet Descriotlon Resource Codes Object Codes Unrestricted Restricted IA\ (8) Total Fund col A+ B Unrestricted Restricted IC\ ID\ IE\ Total Fund col D + E IF\ %Diff Column C&F CERTIFICATED SALARIES Certificated Teachers' Salaries ,931, ,723, , ,258, , ,300, % Certificated Pupil Support Salaries , , , ,660, % Certificated Supervisors' and Administrators' Salaries , , , , , % other Certificated Salaries , , % TOTAL, CERTIFICATED SALARIES , ,847, ,749, ,83 51% CLASSIFIED SALARIES Classified Instructional Salaries , ,480, , % Classified Support Salaries , , , % Classified Supervisors' and Administrators' Salaries , , ,3% Clerical, Technical and Office Salaries , , , , % other Classified Salaries , , , % TOTAL, CLASSIFIED SALARIES , ,817, , , % EMPLOYEE BENEFITS STRS , , , % PERS , ,623,512, , % OASDl/Medicare/Alternatlve , , , % Health and Welfare Benefits ,681, , , % Unemployment Insurance , % Workers' Compensation , , , % OPEB, Allocated , , , , % OPEB, Active Employees , , , % other Employee Benefits , , % TOTAL EMPLOYEE BENEFITS 5, , , , % BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials , , % Books and Other Reference Materials ,00 11, % Materials and Supplies , , , , , % Noncapitalized Equipment , , ,250,00 332, % Food , , % TOTAL BOOKS AND SUPPLIES , , ,422, % SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services , , ,002, , % Travel and Conferences , , % Dues and Memberships , , , % Insurance , , ,00 190,00 90% Operations and Housekeeping Services , , ,00 88% Rentals, Leases, Repairs, and Noncapltalized Improvements , , % Transfers of Direct Costs 5710 (852, ,50202 (739, Transfers of Direct Costs - lnterfund 5750 ( ( , (5 00l 11,284,22300) 21861% Professionavcansulting Services and Operating Expenditures , , ,226, ,929, , , % Communications % TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 4,372, , , , 156,37 14,475, % SACS Financial Reporting Software File: fund-a (Rev 06/24/2015) VIII E13

13 Office of Education County School Service Fund Unrestricted and Restricted Fonm 01 Budget Description Resource Codes Object Codes Unrestricted I At Restricted I Bl Total Fund col A+ B I Ct Unrestricted IOl Restricted IE) Total Fund col D +E (Fl % Diff Column C&F CAPITAL OUTLAY Land 6100 Land Improvements Buildings and Improvements of Buildings 6200 Books and Media for New School Libraries or Major Expansion of School Libraries 6300 Equipment , , % Equipment Replacement 6500 TOTAL, CAPITAL OUTLAY , % 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 , % Payments to JPAs 7143 Transfers of Pass-Through Revenues To Districts or Charter Schools , % To County Offices , , ToJPAs Special Education SELPA Transfers of Apportionments To Districts or Charter Schools 6500 To County Offices 6500 To JPAs 6500 ROC/P Transfers of Apportionments To Districts or Charter Schools 6360 To County Offices 6360 ToJPAs 6360 Other Transfers of Apportionments All Other Transfers All Other :, < :, 6, ,216, , ,0% % All Other Transfers Out to All Others 7299 Debt Service Debt Service - Interest 7438 Other Debt Service Principal ,00 660, % TOTAL, OTHER OUTGO lexcludina Transfers of Indirect Costsl 6, , ,861, % OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs , ' 3 411, , , Transfers of Indirect Costs lnterfund ' \ l 933% TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS ' 3, ,10473\ , !566,52100) 933% TOTAL, EXPENDITURES ,205, ,603, , % File: fund-a (Rev 06/24/2015) VlllE14

14 Office of Education County School Service Fund Unrestricted and Restricted Form 01 Budaet Description Resource Codes Object Codes Unrestricted fal Restricted (Bl Total Fund col A+ B Unrestricted Restricted (Cl (Dl (El Total Fund col D +E ffl %Diff Column C&F INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: Special Reserve Fund , New Other Authorized lnterfund Transfers In 8919 (a) TOTAL, INTERFUND TRANSFERS IN 2, , New!NTERFUND TRANSFERS OUT To: Child Development Fund , , ,00 0, % To: Special Reserve Fund , % To: Slate School Building Fund/ County School Facilities Fund ,00 ooo To: Cafeteria Fund 7616 Other Authorized lnterfund Transfers Out ,00 0,00 lbl TOTAL, INTERFUNDTRANSFERS OUT 103, , % OTHER SOURCES/USES SOURCES Slate Apportionments Emergency Apportionments ,00 Proceeds Proceeds from Sale/lease- Purchase of Land/Buildings 8953 Other Sources County School Bldg Aid 8961 Transfers from Funds of Lapsed/Reorganized LEAs ,00 Long-Term Debt Proceeds Proceeds from Certificates of Participation Proceeds from Capital Leases ,00 Proceeds from Lease Revenue Bonds 8973 All Other Financing Sources 8979 le) TOTAL SOURCES USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 All Other Financing Uses 7699 fdl TOTAL, USES CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 (2,325,98620' ( ,498,37900 Contributions from Restricted Revenues 8990 (el TOTAL, CONTRIBUTIONS ) 2, (2,498, ,498,37900 TOTAL, OTHER FINANCING SOURCES/USES /a-b + c- d +el / , ( {2,622, , l 204% SACS Financial Reporting Software File: fund-a (Rev 06/24/2015) VlllE15

15 Office of Education Special Education Pass-Through Fund Form 10 Descri tion Resource Codes Ob"ect Codes Bud et AREVENUES 1) LCFF Sources ,574, ,558, % 2) Federal Revenue ,586, ) Other State Revenue , 157, , % 4) other Local Revenue , TOTAL REVENUES 8 EXPENDITURES 1) Certificated Salaries ) Classified Salaries ) Employee Benefits ) Books and Supplies ) Services and Other Operating Expenditures ) Capital Outlay ) Other Outgo (excluding Transfers of Indirect Costs) , ) other Outgo - Transfers of Indirect Costs TOTAL EXPENDITURES % C EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES AS - B9 D OTHER FINANCING SOURCES/USES 1) lnterfund Transfers a) Transfers In b) Transfers Out ) Other Sources/Uses a) Sources b) Uses ) Contributions TOTAL OTHER FINANCING SOURCES/USES File: fund-b (Rev 03/10/2015) VlllE16

16 Office of Education Special Education Pass-Through Fund Form 10 Descri tion Resource Codes Ob ect Codes Bud et E NET INCREASE (DECREASE) IN FUND BALANCE C + D F FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited ,864, ,798, % b) Audit Adjustments 9793 c) As of July 1 -Audited (F1a + F1b) 1,864, ,798, % d) Other Restatements 9795 e) Adjusted Beginning Balance (F1c + F1d) 1,864, , % 2) Ending Balance, June 30 (E + F1e) Components of Ending Fund Balance a) Nonspendable Revolving Cash ,798, ,798,91492 Stores 9712 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 9789 Unassi ned/una ro riated Amount 9790 SACS Financial Reporting Software File: fund-b (Rev 03/10/2015) VlllE17

17 Office of Education Special Education Pass-Through Fund Form 1 O Description Resource Codes Object Codes Budqet GASSETS 1) Cash a) in County Treasury , 125, ) 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 Grantor Government 5) Due from Other Funds 6) Stores 7) Prepaid Expenditures 8) Other Current Assets 9) TOTAL ASSETS ,, 9150,, , ,031, ooo H DEFERRED OUTFLOWS OF RESOURCES 1) Deferred Outflows of Resources 2\ TOTAL 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 ,459, ,572,96700 ' ' J DEFERRED INFLOWS OF RESOURCES 1) Deferred Inflows of Resources 2) TOTAL DEFERRED INFLOWS K FUND EQUITY Ending Fund Balance, June 30!must aaree with line F2) (G9 + H2) - (16 + J2) 9690 ' File: fund-b (Rev 03/10/2015) VlllE18

18 Office of Education Special Education Pass-Through Fund Form 10 Descriotion Resource Codes Obiect Codes Budaet LCFF SOURCES LC FF Transfers Property Taxes Transfers ,574, ,558, % TOTAL, LCFF SOURCES 12,574, ,558, % FEDERAL REVENUE Pass-Through Revenues from Federal Sources ,586, TOTAL, FEDERAL REVENUE 11,586, OTHER STATE REVENUE Other State Apportionments Special Education Master Plan Current Year ,914, ,384, % Prior Years , All Other State Apportionments c Current Year All Other 8311 All Other State Apportionments - Prior Years All Other 8319 Pass-Through Revenues from State Sources ,394,44 3,356, 16-11% TOTAL, OTHER STATE REVENUE 19,157, , 7 40, % OTHER LOCAL REVENUE Interest 8660 Net Increase (Decrease) in the Fair Value of Investments 8662 Other Local Revenue Pass-Through Revenues From Local Sources , Transfers of Apportionments From Districts or Charter Schools 8791 From County Offices 8792 From JPAs 8793 TOTAL, OTHER LOCAL REVENUE 41, TOTAL REVENUES % File: fund-b (Rev 03/10/2015) VlllE19

19 Office of Education Special Education Pass-Through Fund Form 10 Description Resource Codes Obiect Codes Budaet OTHER OUTGO (excluding Transfers of Indirect Costs) Other Transfers Out Transfers of Pass-Through Revenues To Districts or Charter Schools ,782, ,861,95400 I -792% To County Offices ,305, , % ToJPAs 7213 Special Education SELPA Transfers of Apportionments To Districts or Charter Schools , 734, ,714, % To County Offices ,603,30 8,228, % To JPAs Other Transfers of Apportionments All Other All Other Transfers All other Transfers Out to All Others 7299 TOTAL, OTHER OUTGO (excludinq Transfers of Indirect Costs) 43,425, ,298, % TOTAL EXPENDITURES % File: fund-b (Rev ) VlllE20

20 Office of Education Child Development Fund Form 12 Description Resource Codes Obiect Codes Budaet AREVENUES 1) LCFF Sources " o:oo 2) Federal Revenue ,246, ,236, % 3) Other State Revenue ,554, ,800, % 4) Other Local Revenue , ,354,08 79% 5\ TOTAL REVENUES % B EXPENDITURES 1) Certificated Salaries , % 2) Classified Salaries ,659, ,270,65 368% 3) Employee Benefits , , % 4) Books and Supplies , , % 5) Services and Other Operating Expenditures ,053, ,491, % 6) Capital Outlay ) Other Outgo (excluding Transfers of Indirect Costs) , ,573,50 New 8) other Outgo - Transfers of Indirect Costs , , % 9) TOTAL EXPENDITURES % C EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) ( ) ) 432% D OTHER FINANCING SOURCES/USES 1) lnterfund Transfers a) Transfers In , % b) Transfers Out ) Other Sources/Uses a) Sources b) Uses ) Contributions :' : : : 4) TOTAL OTHER FINANCING SOURCES/USES % SACS Financial Reporting Software File: fund-b (Rev 03/10/2015) VlllE21

21 Office of Education Child Development Fund Form 12 Description Resource Codes Obiect Codes Buda et E NET INCREASE (DECREASE) IN FUND BALANCE IC + D4\ F FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 Unaudited 9791 b) Audit Adjustments 9793 c) As of July 1 Audited (F1 a + F1 b) d) other Restatements 9795 e) Adjusted Beginning Balance (F1c + F1d) 2) Ending Balance, June 30 (E + F1e) Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 Stores 9712 Prepaid Expenditures All Others , :, '; b) Restricted c) Committed Stabilization Arrangements o oo : < other Commitments 9760 d) Assigned other Assignments 9780 : e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 ' o:oo Unassianed/Unaoorooriated Amount 9790 File: fund-b (Rev 03/10/2015) VlllE22

22 Office of Education Child Development Fund Form 12 Description Resource Codes Obiect Codes Budaet GASSETS 1) Cash a) in County Treasury ,392, ) 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 Grantor Government 5) Due from Other Funds 6) Stores 7) Prepaid Expenditures 8) Other Current Assets 9) TOTAL ASSETS , , H DEFERRED OUTFLOWS OF RESOURCES 1) Deferred Outflows of Resources 2) TOTAL 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 ,284, , : , 798, J DEFERRED INFLOWS OF RESOURCES 1) Deferred Inflows of Resources 2) TOTAL DEFERRED INFLOWS 9690 K FUND EQUITY Ending Fund Balance, June 30 Imus! aoree with line F2) IG9 + H2) - (16 + J2) SACS Financial Reporting Software File: fund-b (Rev 03/10/2015) VlllE23

23 Office of Education Child Development Fund Form 12 Description Resource Codes Obiect Codes Budaet FEDERAL REVENUE Child Nutrition Programs 8220 lnteragency Contracts Between LEAs 8285 NCLB; Title I, Part A, Basic Grants Low- Income and Neglected All Other Federal Revenue All Other , ,236, % TOTAL, FEDERAL REVENUE 2,246, ,236, % OTHER STATE REVENUE Child Nutrition Programs 8520 Child Development Apportionments 8530 Pass-Through Revenues from State Sources ,573,50 New State Preschool All Other State Revenue All Other ,554, ,227, % TOTAL, OTHER STATE REVENUE 1,554, , % OTHER LOCAL REVENUE Other Local Revenue Sales Sale of EquipmenUSupplies 8631 Food Service Sales 8634 Interest 8660 Net Increase (Decrease) in the Fair Value of Investments 8662 Fees and Contracts Child Development Parent Fees 8673 lnteragency Services 8677 All Other Fees and Contracts ,254, ,354,08 79% Other Local Revenue All Other Local Revenue 8699 All Other Transfers In from All Others 8799 TOTAL, OTHER LOCAL REVENUE 1,254, ,354,08 79% TOTAL REVENUES % SACS Financial Reporting Software File: fund-b (Rev 03/10/2015) VlllE24

24 Office of Education Child Development Fund Form 12 Description Resource Codes Oblect Codes Budaet CERTIFICATED SALARIES Certificated Teachers' Salaries ,00 Certificated Pupil Support Salaries 1200 Certificated Supervisors' and Administrators' Salaries , , % Other Certificated Salaries , , % TOTAL, CERTIFICATED SALARIES 371, , % CLASSIFIED SALARIES Classified Instructional Salaries 2100 Classified Support Salaries 2200 Classified Supervisors' and Administrators' Salaries , , % Clerical, Technical and Office Salaries , , % Other Classified Salaries , , % TOTAL, CLASSIFIED SALARIES 1, 659, , 270, % EMPLOYEE BENEFITS 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 649, , % BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials 4100 Books and Other Reference Materials , ,20-98% Materials and Supplies , , % Noncapitalized Equipment , Food 4700 TOTAL, BOOKS AND SUPPLIES 107, , % File: fund-b (Rev 03/10/2015) VlllE25

25 Office of Education Child Development Fund Form 12 Description Resource Codes Obiect Codes Budoet SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services ,629, ,504, % Travel and Conferences , % Dues and Memberships 5300 Insurance Operations and Housekeeping Services 5500 Rentals, Leases, Repairs, and Noncapitalized Improvements , % Transfers of Direct Costs 5710 Ooo ooci Transfers of Direct Costs - lnterfund , ,284, % Professional/Consulting Services and Operating Expenditures , , % Communications 5900 TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 2,053, ,491, % CAPllAL OUTLAY Land 6100 Land Improvements 6170 Buildings and Improvements of Buildings 6200 Equipment 6400 Equipment Replacement 6500 TOTAL, CAPITAL OUTLAY OTHER OUTGO (excluding Transfers of Indirect Costs) Other Transfers Out All other Transfers Out to All Others ,573,50 New Debt Service Debt Service - Interest 7438 Other Debt Service - Principal 7439 TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 1,573,50 New OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs - lnterfund , , % TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 293, , % TOTAL EXPENDITURES % File: fund-b (Rev 03/10/2015) VlllE26

26 Office of Education Child Development Fund Form 12 Description Resource Codes Object Codes Budaet INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: General Fund , ,93 432% Other Authorized lnterfund Transfers In 8919 la) TOTAL, INTERFUND TRANSFERS IN 78, ,93 432% INTERFUND TRANSFERS OUT Other Authorized lnterfund Transfers Out 7619 lb) TOTAL, INTERFUND TRANSFERS OUT OTHER SOURCES/USES SOURCES Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971 Proceeds from Capital Leases 8972 All Other Financing Sources 8979 le) TOTAL, SOURCES USES All Other Financing Uses 7699 Id) TOTAL, USES CONTRIBUTIONS : I: ' : ' Contributions from Unrestricted Revenues Contributions from Restricted Revenues le\ TOTAL, CONTRIBUTIONS 8980 : : : 8990 : : :,, : ': " :: :, : : o:oo I', ':: ooo TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 78, ,93 432% SACS Financial Reporting Software File: fund-b (Rev 03/10/2015) VlllE27

27 Office of EducationSpecial Reserve Fund for Other Than Capital Outlay Projects Form 17 Descri tion Resource Codes Ob'ect Codes AREVENUES 1) LCFF Sources ) Federal Revenue ) Other State Revenue ) Other Local Revenue TOTAL REVENUES B EXPENDITURES 1) Certificated Salaries ) Classified Salaries ) Employee Benefits ) Books and Supplies ) Services and Other Operating Expenditures ) Capital Outlay ) Other Outgo (excluding Transfers of Indirect Costs) , ) Other Outgo - Transfers of Indirect Costs TOTAL EXPENDITURES C EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES A % D OTHER FINANCING SOURCES/USES 1) lnterfund Transfers a) Transfers In b) Transfers Out ) Other Sources/Uses a) Sources b) Uses ) Contributions TOTAL OTHER FINANCING SOURCES/USES New File: fund-b (Rev 03/10/2015) VlllE28

28 Office of EducationSpecial Reserve Fund for Other Than Capital Outlay Projects Form 17 Descriotion Resource Codes Obiect Codes Budaet E NET INCREASE (DECREASE) IN FUND BALANCE IC + D4\ \ 12 66) 1219% F FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited , ,74473 b) Audit Adjustments 9793 c) As of July 1 - Audited (F1 a+ F1 b) 698, ,74473 d) Other Restatements 9795 e) Adjusted Beginning Balance (F1c + F1d) 698, , ) Ending Balance, June 30 (E + F1e) 697, ,08473 : : Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 '" ; Stores 9712 " I ' Prepaid Expenditures 9713 : 0,00 ; \, All Others 9719 aob b) Restricted 9740 c) Committed Stabilization Arrangements 9750 Other Commitments % -02% -02% -04% >: ': ; :: 0:0% : : :: 0:0% : 0:0% d) Assigned Other Assignments , ,08473 Reserve for Workers Compensation 697,74473 Reserve for Workers Compensation 695, % :,' e) Unassigned/Unappropriated Reserve for Economic Uncertainties Unassianed/Unaonrooriated Amount SACS Financial Reporting Software ,0 File: fund b (Rev 03/10/2015) VlllE29

29 Office of EducationSpecial Reserve Fund for other Than Capital Outlay Projects Form 17 Description Resource Codes Obiect Codes BudQet GASSETS 1) Cash a) in County Treasury ) 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 Granter Government 5) Due from Other Funds 6) Stores 7) Prepaid Expenditures 8) Other Current Assets 9\ TOTAL ASSETS I : , H DEFERRED OUTFLOWS OF RESOURCES 1) Deferred Outflows of Resources 2l TOTAL DEFERRED OUTFLOWS 9490 I LIABILITIES 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 Ending Fund Balance, June 30 Imus! amee with line F2\ IG9 + H2\ J2\ SACS Financial Reporting Software File: fund-b (Rev 03/10/2015) VlllE30

30 Office of EducationSpecial Reserve Fund for Other Than Capital Outlay Projects Form 17 Description Resource Codes Object Codes Budqet OTHER LOCAL REVENUE Other Local Revenue Sales Sale of EquipmenUSupplies 8631 Interest 8660 (1,19900) % Net Increase (Decrease) in the Fair Value of Investments 8662 TOTAL, OTHER LOCAL REVENUE (1,19900) % TOTAL REVENUES \ % SACS Financial Reporting Software File: fund-b (Rev 03/10/2015) VlllE31

31 Office of EducationSpecial Reserve Fund for Other Than Capital Outlay Projects Form 17 Descriotion Resource Codes Obiect Codes Budaet INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: General Fund/CSSF 8912 Other Authorized lnterfund Transfers In 8919 (a) TOTAL, INTERFUND TRANSFERS IN INTERFUND TRANSFERS OUT To: General Fund/CSSF ,66500 New To: State School Building Fund/ County School Facilities Fund 7613 Other Authorized lnterfund Transfers Out 7619 (b) TOTAL, INTERFUND TRANSFERS OUT CONTRIBUTIONS - 2,66500 New Contributions from Restricted Revenues 8990 ~ : " (e) TOTAL, CONTRIBUTIONS o: ooo ooo ' TOTAL, OTHER FINANCING SOURCES/USES (a-b+e) 0,00 (2,66500) New SACS Financial Reporting Software File: fund-b (Rev 03/ ) VlllE32