Criteria and Standards Review Summary

Transcription

1 Second Interim DISTRICT CERTIFICATION OF INTERIM REPORT For the Fiscal Year Form Cl NOTICE OF CRITERIA AND STANDARDS REVIEW. This interim report was based upon and reviewed using the state-adopted Criteria and Standards. (Pursuant to Education Code (EC) sections and 42130) Signed: District Superintendent or Designee Date: NOTICE OF INTERIM REVIEW. All action shall be taken on this report during a regular or authorized special meeting of the governing board. To the County Superintendent of Schools: This interim report and certification of financial condition are hereby filed by the governing board of the school district. (Pursuant to EC Section 42131) Meeting Date: March 10, 2015 CERTIFICATION OF FINANCIAL CONDITION Signed:. President of the Governing Board X POSITIVE CERTIFICATION As President of the Governing Board of this school district, I certify that based upon current projections this district will meet its financial obligations for the current fiscal year and subsequent two fiscal years. QUALIFIED CERTIFICATION As President of the Governing Board of this school district, I certify that based upon current projections this district may not meet its financial obligations for the current fiscal year or two subsequent fiscal years. NEGATIVE CERTIFICATION As President of the Governing Board of this school district, I certify that based upon current projections this district will be unable to meet its financial obligations for the remainder of the current fiscal year or for the subsequent fiscal year. Contact person for additional information on the interim report: Name: Manoj Roychowdhury Telephone: Ext Title: Chief Fiscal Executive manojr@wcusd.org Criteria and Standards Review Summary The following summary is automatically completed based on data provided in the Criteria and Standards Review form (Form 01CSI). Criteria and standards that are "Not," and supplemental information and additional fiscal indicators that are "Yes," may indicate areas of potential concern, which could affect the interim report certification, and should be carefully reviewed. CRITERIA AND STANDARDS 1 \ Average Daily Attendance I Funded ADA for any of the current or two subsequent fiscal years has not changed by more than two percent since first interim. I Not File: ci (Rev 05/21/2014) Page 1of3 Printed: 2/26/2015 2:45 PM

2 Second Interim DISTRICT CERTIFICATION OF INTERIM REPORT For the Fiscal Year Form Cl CRITERIA AND STANDARDS continued 2 Enrollment Projected enrollment for any of the current or two subsequent fiscal years has not changed by more than two percent since first interim. x Not 3 4 ADA to Enrollment Local Control Funding Formula (LCFF) Projected second period (P-2) ADA to enrollment ratio for the current and two subsequent fiscal years is consistent with historical ratios. Projected LCFF for any of the current or two subsequent fiscal years has not changed by more than two percent since first interim. x x 5 Salaries and Benefits Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures has not changed by more than the standard for the current and two subsequent fiscal years. x 6a Other Revenues Projected operating revenues (federal, other state, other local) for the current and two subsequent fiscal years have not changed by more than five percent since first interim. x 6b Other Expenditures Projected operating expenditures (books and supplies, services and other expenditures) for the current and two subsequent fiscal years have not changed by more than five percent since first interim. x 7a Deferred Maintenance AB 97 (Chapter 4 7, Statutes of 2013) eliminated the Deferred Maintenance program under the Local Control Funding Formula. This section has been inactivated. 7b Ongoing and Major Maintenance Account If applicable, changes occurring since first interim meet the required contribution to the ongoing and major maintenance account (i.e., restricted maintenance account). x 8 9a 9b 10 Deficit Spending Fund Balance Cash Balance Reserves Unrestricted deficit spending, if any, has not exceeded the standard in any of the current or two subsequent fiscal years. Projected general fund balance will be positive at the end of the current and two subsequent fiscal years. Projected general fund cash balance will be positive at the end of the current fiscal year. Available reserves (e.g., reserve for economic uncertainties, unassigned/unappropriated amounts) meet minimum requirements for the current and two subsequent fiscal years. x x x x SUPPLEMENTAL INFORMATION S1 Contingent Liabilities Have any known or contingent liabilities (e.g., financial or program audits, litigation, state compliance reviews) occurred since first interim that may impact the budget? No x Yes S2 Using One-time Revenues to Fund Ongoing Expenditures Are there ongoing general fund expenditures funded with one-time revenues that have changed since first interim by more than five percent? x S3 S4 Temporary lnterfund Borrowings Contingent Revenues Are there projected temporary borrowings between funds? Are any projected revenues for any of the current or two subsequent fiscal years contingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest reserves)? x x S5 Contributions Have contributions from unrestricted to restricted resources, or transfers to or from the general fund to cover operating deficits, changed since first interim by more than $20,000 and more than 5% for any of the current or two subsequent fiscal years? x File: ci (Rev 05/21/2014) Page 2 of 3 Printed: 2/26/2015 2:45 PM

3 Second Interim DISTRICT CERTIFICATION OF INTERIM REPORT For the Fiscal Year Form Cl SUPPLEMENTAL INFORMATION (continued) S6 Long-term Commitments S7a S7b SB SB S9 Postemployment Benefits Other than Pensions Other Self-insurance Benefits Status of Labor Agreements Labor Agreement Budget Revisions Status of Other Funds Does the district have long-term (multiyear) commitments or debt agreements?. If yes, have annual payments for the current or two subsequent fiscal years increased over prior year's ( ) annual payment?. If yes, will funding sources used to pay long-term commitments decrease or expire prior to the end of the commitment period, or are they one-time sources? Does the district provide postemployment benefits other than pensions (OPEB)?. If yes, have there been changes since first interim in OPEB liabilities? Does the district operate any self-insurance programs (e.g., workers' compensation)?. If yes, have there been changes since first interim in selfinsurance liabilities? As of second interim projections, are salary and benefit negotiations still unsettled for: Certificated? (Section SBA, Line 1b). Classified? (Section SBB, Line 1 b) Management/supervisor/confidential? (Section SBC, Line 1 b) For negotiations settled since first interim, per Government Code Section (c), are budget revisions still needed to meet the costs of the collective bargaining agreement(s) for:. Certificated? (Section SBA, Line 3). Classified? (Section SBB, Line 3) Are any funds other than the general fund projected to have a negative fund balance at the end of the current fiscal year? No x x x n/a n/a n/a n/a x Yes x x x x ADDITIONAL FISCAL INDICATORS A1 Negative Cash Flow A2 A3 Independent Position Control Declining Enrollment Do cash flow projections show that the district will end the current fiscal year with a negative cash balance in the general fund? Is personnel position control independent from the payroll system? Is enrollment decreasing in both the prior and current fiscal years? No x x Yes x A4 New Charter Schools Impacting District Enrollment Are any new charter schools operating in district boundaries that are impacting the district's enrollment, either in the prior or current fiscal year? x A5 Salary Increases Exceed COLA Has the district entered into a bargaining agreement where any of the current or subsequent fiscal years of the agreement would result in salary increases that are expected to exceed the projected state funded cost-of-living adjustment? x A6 A7 AB A9 Uncapped Health Benefits Independent Financial System Fiscal Distress Reports Change of CBO or Superintendent Does the district provide uncapped (100% employer paid) health benefits for current or retired employees? Is the district's financial system independent from the county office system? Does the district have any reports that indicate fiscal distress? If yes, provide copies to the COE, pursuant to EC (a). Have there been personnel changes in the superintendent or chief business official (CBO) positions within the last 12 months? x x x x File: ci (Rev 05/21/2014) Page 3 of 3 Printed: 2/26/2015 2:45 PM

4 ::;econd Interim TABLE OF CONTENTS Form TCI G = Genera I Le d 1aer D ata S = S uoa1emental Data Original Form Description Budget 011 /County School Service Fund GS 091 Charter Schools Special Revenue Fund G 101 Special Education Pass-Throuqh Fund 111 Adult Education Fund 121 Child Development Fund 131 Cafeteria Special Revenue Fund G 141 Deferred Maintenance Fund 151 Pupil Transportation Eauipment Fund 171 Special Reserve Fund for Other Than Capital Outlay Projects G 181 School Bus Emissions Reduction Fund 191 Foundation Special Revenue Fund 20I Special Reserve Fund for Postemployment Benefits 211 Building Fund G 251 Capital Facilities Fund G 30I State School Buildina Lease-Purchase Fund 351 County School Facilities Fund G 40I Special Reserve Fund for Capital Outlay Proiects G 491 Capital Project Fund for Blended Component Units 511 Bond Interest and Redemption Fund 521 Debt Service Fund for Blended Component Units 531 Tax Override Fund 561 Debt Service Fund 571 Foundation Permanent Fund 611 Cafeteria Enterprise Fund 621 Charter Schools Enterorise Fund 631 Other Enterprise Fund 661 Warehouse Revolvinq Fund 671 Self-Insurance Fund G 711 Retiree Benefit Fund 731 Foundation Private-Purpose Trust Fund Al Averaqe Daily Attendance s CASH Cashflow Worksheet CHG Change Order Form Cl Interim Certification ICR Indirect Cost Rate Worksheet MYPI Multiyear Projections - NCMOE No Child Left Behind Maintenance of Effort SIAI Summary of lnterfund Activities - Projected Year Totals 01CSI Criteria and Standards Review Data Supplied For: Board Approved Operating Actuals to Budaet Date GS GS G G G G G G G G G s G G G G G G G Projected Totals GS G G G G G G G G s s s s GS G G s File: tci (Rev 03/03/2014) Page 1of1 Printed: 2/26/2015 2:46 PM

5 Summary - Unrestricted/Restricted Form011 Revenues, Expenditures, and Changes in Fund Balance Descrl tlon A.REVENUES Resource Codes Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B& DJ (E/B) Codes A B c D E F 1) LCFF Sources 2) Federal Revenue 3) Other State Revenue 4) Other Local Revenue 5 TOTAL, REVENUES B. EXPENDITURES ,334, ,708, ,561, , 708, ,320, , 109, , 157, ,273, , % ,696, ,449, ,339, ,449, ,993, 74 13,000,25 5,257, ,013, , ,316, ) 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 9 TOTAL, EXPENDITURES C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES A5-B9 D. OTHER FINANCING SOURCES/USES , 788, ,259,85 19,015, ,258, , ,821, ,979, ,969, ,981, , ,217, ,136, ,595, ,132, , ,450, ,589,71 3,093, ,693, , % ,794, ,241, ,097, ,265, % , , , ,370, ,489, , , , ,120, , , , ,044, ) lnterfund Transfers a) Transfers In b) Transfers Out 2) Other Sources/Uses a) Sources b) Uses 3) Contributions TOTAL, OTHER FINANCING SOURCES/USES File: fundi-a (Rev 05/12/2014) Page 1 Printed: 2/26/2015 2:48 PM

6 Summary - Unrestricted/Restricted Formo11 Revenues, Expenditures, and Changes in Fund Balance Descrl tlon E. NET INCREASE (DECREASE) IN FUND BALANCE C + D4 F. FUND BALANCE, RESERVES Resource Codes Board Approved Object Original Budget Operating Budget Actuals To Date Codes A B c 224, ,15 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 (F1 c + F1 d) 2) Ending Balance, June 30 (E + F1e) ,073, ,073, ,073, ,073, ,073, ,073, ,073, ,073, ,073, ,297, ,893, ,946, 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 Retiree Benefits Reserve Technology Plan Reserve LCFF Reserve Common Core Curriculum Standards Deferred Maintenance Reserve Technology Reserve Lottery Prior Year Lottery Current Year Retiree Benefits Reserve Technology Plan Reserve LCFF Reserve Common Core Curriculum Standards Deferred Maintenance Technology Reserve Lottery Prior Year Lottery Current Year Retiree Benefits Reserve Technology Plan Reserve LCFF Reserve Common Core Curriculum Standards Deferred Maintenance Reserve Technology Reserve Lottery Prior Year Lottery Current Year e) Unassigned/Unappropriated Reserve for Economic Uncertainties ,00 10,00 10, ,333, ,280, , 110, , 159, ,247, , 100, ,829, , ,250, , 000, ,464, , 139, ,251, , 100, ,849, , ,200, , 000, ,288, , 171, ,251, , 100, ,898, , ,200, , 000, ,288, , 171, ,673, ,773, , 777' Unassi ned/una ro riated Amount 9790 File: fundi-a (Rev 05/12/2014) Page 2 Printed: 2/26/2015 2:48 PM

7 Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance Form 011 Descriotion Resource Codes Board Approved Object Original Budget Operating Budget Actuals To Date Codes IAl IBl I Cl Projected Year Totals IDl Difference (Col B&D) (El % Dlff (E/B) (Fl LCFF SOURCES Principal Apportionment State Aid - Current Year ,316, ,819, ,952, ,819, Education Protection Account State Aid - Current Year ,744, ,616, ,308, ,616, State Aid - Prior Years 8019 ~~ Tax Relief Subventions Homeowners' Exemptions , , , , Timber Yield Tax 8022 Other Subventions/In-Lieu Taxes 8029 County & District Taxes Secured Roll Taxes ,042, ,042, ,397, ,042, Unsecured Roll Taxes , , , , Prior Years' Taxes , Supplemental Taxes , , , , Education Revenue Augmentation Fund (ERAF) , , , , Community Redevelopment Funds (SB 617/699/1992) ,90 439,90 291, ,90 Penalties and Interest from Delinquent Taxes , Miscellaneous Funds (EC 41604) Royalties and Bonuses 8081 Other In-Lieu Taxes 8082 Less: Non-LCFF (50%) Adjustment 8089 Subtotal, LCFF Sources 71,996, ,371, ,915, ,371, LCFF Transfers Unrestricted LCFF Transfers - Current Year (802,869.00) 1802,869.00\ 1802,869.00' All Other LCFF Transfers - Current Year All Other , , , Transfers to Charter Schools in Lieu of Property Taxes ,662,932.00l 12,662,932.00\ 11,354,211.00\ 12,662,932.00) Property Taxes Transfers 8097 LCFF/Revenue Limit Transfers - Prior Years 8099 TOTAL, LCFF SOURCES 69,334, ,708, ,561, ,708, FEDERAL REVENUE Maintenance and Operations 8110 Special Education Entitlement ,700,00 2,006, , Special Education Discretionary Grants , , ,263.00' 123, Child Nutrition Programs 8220 Forest Reserve Funds 8260 Flood Control Funds 8270 Wildlife Reserve Funds 8280 FEMA 8281 lnteragency Contracts Between LEAs 8285 Pass-Through Revenues from Federal Sources 8287 NCLB: Title I, Part A, Basic Grants Low-Income and Neglected ,275,00 1,744, , ,909, , % NCLB: Title I, Part D, Local Delinquent Program NCLB: Title II, Part A, Teacher Qualitv ,00 258, , , File: fundi-a (Rev 05/12/2014) Page 3 Printed: 2/26/2015 2:48 PM

8 Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance Form011 Description Resource Codes Board Approved Object Original Budget Operating Budget Actuals To Date Codes!Al!Bl!Cl Projected Year Totals (Dl Difference (Col B& DJ (El % Dlff (E/B) (Fl NCLB: Title Ill, Immigration Education Program ,00 22,04 6, ,04 NCLB: Title Ill, Limited English Proficient (LEP; Student Program ,00 99, , , NCLB: Title V, Part B, Public Charter Schools Grant Program (PCSGP) Other No Child Left Behind , , , Vocational and Applied Technology Education ,50 63, (6, , Safe and Drug Free Schools All Other Federal Revenue All Other ,00 790,00 183, ,00 TOTAL, FEDERAL REVENUE 4,320, , 109, , 157, ,273, % OTHER STATE REVENUE Other State Apportionments ROC/P Entitlement Current Year Prior Years Special Education Master Plan Current Year Prior Years All Other State Apportionments - Current Year All Other ,12 232,12 232,12 All Other State Apportionments - Prior Years All other 8319 Child Nutrition Programs 8520 Mandated Costs Reimbursements ,00 883, , , Lottery - Unrestricted and Instructional Materii ,409, ,4 76, , ,476, 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) ,30 976, , , Charier School Facility Grant Drug/Alcoholrrobacco Funds 6650, California Clean Energy Jobs Act ,00 257, , Healthy Start Specialized Secondary American Indian Early Childhood Education School Community Violence Prevention Grant Quality Education Investment Act Common Core State Standards Implementation All Other State Revenue All Other , , , , TOTAL, OTHER STATE REVENUE 3,696, ,449, ,339, ,449, File: fundi-a (Rev 05/12/2014) Page4 Printed: 2/26/2015 2:48 PM

9 Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance Form 011 Description Resource Codes Board Approved Object Original Budget Operating Budget Actuals To Date Codes!Al (BJ (CJ Projected Year Totals (D) Difference (Col B& DJ!El % Diff (E/B)!Fl 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 ,00 80,00 233, ,00 Penalties and Interest from Delinquent Non-LCFF Taxes 8629 Sales Sale of EquipmenUSupplies ,00 7,00 2, ,00 Sale of Publications 8632 Food Service Sales 8634 All Other Sales 8639 Leases and Rentals ,00 35,00 17, ,00 Interest ,00 100,00 28, ,00 Net Increase (Decrease) in the Fair Value of Investments 8662 Fees and Contracts Adult Education Fees 8671 Non-Resident Students 8672 Transportation Fees From Individuals 8675 lnteragency Services , , , , Mitigation/Developer Fees 8681 All Other Fees and Contracts 8689 Other Local Revenue Plus: Misc Funds Non-LCFF (50%) Adjustment 8691 Pass-Through Revenues From Local Sources 8697 All Other Local Revenue ,106, ,710, , 129, , 724, , % Tuition 8710 All Other Transfers In Transfers Of Apportionments Special Education SELPA Transfers From Districts or Charter Schools , 110, ,495,25 3,736, ,495,25 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 8793 All Other Transfers In from All Others 8799 TOTAL, OTHER LOCAL REVENUE 11,993, ,000,25 5,257, ,013, , % TOTAL, REVENUES 89,345, ,267, ,316, ,445, , % File: fundi-a (Rev 05/12/2014) Page 5 Printed: 2/26/2015 2:48 PM

10 Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance Formo11 Description Resource Codes Board Approved Object Original Budget Operating Budget Codes!Al I Bl Actuals To Date I Cl Projected Year Totals (D\ Difference (Col B& D) I El % Diff (E/B) I Fl CERTIFICATED SALARIES Certificated Teachers' Salaries ,406, ,670, ,443, ,705, ,75) -0.1% Certificated Pupil Support Salaries ,659, ,739, ,265, ,739, Certificated Supervisors' and Administrators' Salaries ,088,55 3,998, ,974, ,998, Other Certificated Salaries , , , ,99 36, % TOTAL, CERTIFICATED SALARIES 42, 788, ,259,85 19,015, ,258, , CLASSIFIED SALARIES Classified Instructional Salaries ,536, ,885, , 125, ,885, (79.00) Classified Support Salaries ,652, ,623, ,755, ,624, ,00) Classified Supervisors' and Administrators' Salaries ,278, ,266, , ,266, Clerical, Technical and Office Salaries , 153, ,007, ,270, ,008, , Other Classified Salaries ,40 196,60 98, ,60 TOTAL, CLASSIFIED SALARIES 13,821, ,979, ,969, ,981, , EMPLOYEE BENEFITS STRS ,941,21 3,729, ,663, , 728, , PERS ,485, ,454, , ,454, (95.00) OASDl/Medicare/Altemative ,611, ,707, , ,707, Health and Welfare Benefits ,569,71 5,456, ,779, ,453, , % Unemployment Insurance , , , , % Workers' Compensation ,769, ,902, , ,902, (281.00) OPES, Allocated , , , , OPES, Active Employees Other Employee Benefits , , , , % TOTAL, EMPLOYEE BENEFITS 15,217, ,136, ,595, , 132, , BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials ,230,30 1,760, , ,760, Books and Other Reference Materials , , , , , % Materials and Supplies ,520, ,744, ,355, ,838,14 (93,893.00) -2.5% Noncapitalized Equipment ,649, ,034, ,337, ,047,06 112,355.00' -0.6% Food 4700 TOTAL, BOOKS AND SUPPLIES 5,450, ,589,71 3,093, ,693, , % SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services , 186, ,633,29 1, 162, ,638, , % Travel and Conferences , , , , , % Dues and Memberships ,61 29, , , Insurance ,00 386, , , Operations and Housekeeping Services ,359, ,424,20 1,427, ,424,20 Rentals, Leases, Repairs, and Noncapitalized Improvements , ,156, , , ,636.00' -0.1% Transfers of Direct Costs 5710 Transfers of Direct Costs - lnterfund , ,001 15,048.44: 119,00) Professional/Consulting Services and Operating Expenditures ,465, ,918, ,860, ,919, Communications ,90 221, , , TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 10, 794, ,241, ,097, ,265, (24, % File: fundi-a (Rev 05/12/2014) Page 6 Printed: 2/26/2015 2:48 PM

11 Summary - Unrestricted/Restricted Formo11 Revenues, Expenditures, and Changes in Fund Balance Descrl tion CAPITAL OUTLAY Resource Codes Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B& D) (E/B) Codes A B c D E F 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) Tuition Tuition for Instruction Under lnterdistrict Attendance Agreements State Special Schools Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools Payments to County Offices Payments to JPAs Transfers of Pass-Through Revenues To Districts or Charter Schools To County Offices To JPAs 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 To JPAs ,00 329,80 10, , Other Transfers of Apportionments All Other Transfers All Other Transfers Out to All Others Debt Service Debt Service - Interest Other Debt Service - Principal All Other , ,030, , ,030, ,00 129, , TOTAL, OTHER OUTGO excludin Transfers of Indirect Costs OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs Transfers of Indirect Costs - lnterfund TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS TOTAL, EXPENDITURES , ,446, ,272, ,571, , % File: fundi-a (Rev 05/12/2014) Page 7 Printed: 2/26/2015 2:48 PM

12 Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance Form011 Descri lion INTERFUND TRANSFERS INTERFUND TRANSFERS IN Board Approved Object Original Budget Operating Budget Resource Codes Codes A B Projected Year Difference % Dlff Actuals To Date Totals (Col B& D) (E/B) c D E F From: Special Reserve Fund From: Bond Interest and Redemption Fund Other Authorized lnterfund Transfers In a TOTAL, INTERFUND TRANSFERS IN INTERFUND TRANSFERS OUT To: Child Development Fund To: Special Reserve Fund To: State School Building Fund/ County School Facilities Fund To: Cafeteria Fund other Authorized lnterfund Transfers Out b TOTAL, INTERFUND TRANSFERS OUT OTHER SOURCES/USES SOURCES State Apportionments Emergency Apportionments Proceeds Proceeds from Sale/Lease- Purchase of Land/Buildings Other Sources Transfers from Funds of Lapsed/Reorganized LEAs Long-Term Debt Proceeds. Proceeds from Certificates of Participation Proceeds from Capital Leases Proceeds from Lease Revenue Bonds All Other Financing Sources c TOTAL, 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 File: fundi-a (Rev 05/12/2014) Page 8 Printed: 2/26/2015 2:48 PM

13 Unrestricted (Resources ) Revenues, Expenditures, and Changes in Fund Balance Form011 Descrl tlon Resource Codes Board Approved Object Original Budget Operating Budget Actuals To Date Codes A B c Projected Year Difference % Dlff Totals (Col B& D) (E/B) D E F A. REVENUES 1) LCFF Sources ,531, ,905, ,561, ,905, ) Federal Revenue ,00 490,00 19, ,00 3) Other Stale Revenue ,479, ,054, ,267, ,054, ) Other Local Revenue ,936, ,524, ,233, ,537, TOTAL, REVENUES 72,512, ,97 4, ,082, ,987, B. EXPENDITURES 1) Certificated Salaries ,990, , 737, ,254, ,711, , % 2) Classified Salaries ,753, ,523, ,957, ,523, ) Employee Benefits , 797, ,661,89 5,419, ,656, , % 4) Books and Supplies ,391, ,466, ,212, ,469, , % 5) Services and Other Operating Expenditures ,496, ,733, ,486, , 735, , ) Capital Outlay , , ) Other Outgo (excluding Transfers of Indirect Costs) ,210, ,404, , ,404, ) Other Outgo - Transfers of Indirect Costs ,110, ,244, , ,256, TOTAL, EXPENDITURES , ,337, , ,298, C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES A5-B , ,636, , ,689, D. OTHER FINANCING SOURCES/USES 1) lnterfund Transfers a) Transfers In b) Transfers Out ) Other Sources/Uses a) Sources b) Uses ) Contributions , 724, ,683, ,683, TOTAL, OTHER FINANCING SOURCES/USES 11, 724, , , File: fundi-a (Rev 05/12/2014) Page 1 Printed: 2/26/2015 2:47 PM

14 Unrestricted (Resources ) Form 011 Revenues, Expenditures, and Changes in Fund Balance Descri!Ion E. NET INCREASE (DECREASE) IN FUND BALANCE C + D4 Board Approved Object Original Budget Operating Budget Actuals To Date Resource Codes Codes A B c 1, F. FUND BALANCE, RESERVES 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) 2) Ending Balance, June 30 (E + F1e) , 705, , 705, ,705, ,964, 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 Retiree Benefits Reserve Technology Plan Reserve LCFF Reserve Common Core Curriculum Standards Deferred Maintenance Reserve Technology Reserve Lottery Prior Year Lottery Current Year Retiree Benefits Reserve Technology Plan Reserve LCFF Reserve Common Core Curriculum Standards Deferred Maintenance Technology Reserve Lottery Prior Year Lottery Current Year Retiree Benefits Reserve Technology Plan Reserve LCFF Reserve Common Core Curriculum Standards Deferred Maintenance Reserve Technology Reserve Lottery Prior Year Lottery Current Year , ,280, ,247, , 100, ,829, , ,250, ,000, ,464, , 139, ,251, , 100, ,849, , ,200, , 000, ,288, , 171, e) Unassigned/Unappropriated Reserve for Economic Uncertainties ,673, Unassi ned/una ro riated Amount 9790 File: fundi-a (Rev 05/12/2014) Page 2 Printed: 2/26/2015 2:47 PM

15 Unrestricted (Resources ) Revenues, Expenditures, and Changes in Fund Balance Form011 Descri tlon Resource Codes Object Codes Board Approved Original Budget Operating Budget Actuals To Date A B C Projected Year Totals D Difference (Col B& D) E LCFF SOURCES Principal Apportionment State Aid - Current Year ,316, ,819, ,952, ,819, Education Protection Account State Aid - Current Year ,744, ,616, ,308, ,616, State Aid - Prior Years 8019 Tax Relief Subventions Homeowners' Exemptions , , , , Timber Yield Tax 8022 Other Subventions/In-Lieu Taxes 8029 County & District Taxes Secured Roll Taxes ,042, ,042, ,397, ,042, Unsecured Roll Taxes , , , , Prior Years' Taxes , Supplemental Taxes , , , , Education Revenue Augmentation Fund (ERAF) , , , , Community Redevelopment Funds (SB 617/699/1992) ,90 439,90 291, ,90 Penalties and Interest from Delinquent Taxes , Miscellaneous Funds (EC 41604) Royalties and Bonuses 8081 Other In-Lieu Taxes 8082 Less: Non-LCFF (50%) Adjustment 8089 Subtotal, LCFF Sources 71,996, ,371, ,915, ,371, 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 ,662, ,662, ,354, ,662, Property Taxes Transfers 8097 LCFF/Revenue Limit Transfers - Prior Years 8099 TOTAL, LCFF SOURCES 68,531, ,905, ,561, ,905, FEDERAL REVENUE Maintenance and Operations 8110 Special Education Entitlement 8181 Special Education Discretionary Grants 8182 Child Nutrition Programs 8220 Forest Reserve Funds 8260 Flood Control Funds 8270 Wildlife Reserve Funds 8280 FEMA 8281 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 Program NCLB: Title JI, Part A, Teacher Qualit File: fundi-a (Rev 05/12/2014) Page 3 Printed: 2/26/2015 2:47 PM

16 Unrestricted (Resources ) Revenues, Expenditures, and Changes in Fund Balance Form 011 Descri lion NCLB: Title Ill, Immigration Education Program NCLB: Title Ill, Limited English Proficient (LEP) Student Program NCLB: Title V, Part 8, Public Charter Schools Grant Program (PCSGP) Other No Child Left Behind Vocational and Applied Technology Education Safe and Drug Free Schools All Other Federal Revenue TOTAL, FEDERAL REVENUE OTHER STATE REVENUE Resource Codes , , , All Other Object Codes Other State Apportionments ROC/P Entitlement Current Year 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 Mandated Costs Reimbursements All Other All Other Lottery - Unrestricted and Instructional Materials 8560 Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions Other Subventions/In-Lieu Taxes Pass-Through Revenues from State Sources School Based Coordination Program After School Education and Safety (ASES) Charter School Facility Grant Drug/Alcohol/Tobacco Funds California Clean Energy Jobs Act Healthy Start Specialized Secondary American Indian Early Childhood Education School Community Violence Prevention Grant Quality Education Investment Act Common Core State Standards Implementation All Other State Revenue TOTAL, OTHER STATE REVENUE , All Other File: fundi-a (Rev 05/12/2014) Page 4 Printed: 2/26/2015 2:47 PM

17 Unrestricted (Resources ) Revenues, Expenditures, and Changes in Fund Balance Formo11 Descri lion OTHER LOCAL REVENUE Resource Codes Object Codes 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 8629 Sales Sale of Equipment/Supplies ,00 7,00 2, ,00 Sale of Publications 8632 Food Service Sales 8634 All other Sales 8639 Leases and Rentals ,00 35,00 17, ,00 Interest ,00 100,00 28, ,00 Net Increase (Decrease) in the Fair Value of Investments 8662 Fees and Contracts Adult Education Fees 8671 Non-Resident Students 8672 Transportation Fees From Individuals 8675 lnteragency Services 8677 Mitigation/Developer Fees 8681 All Other Fees and Contracts 8689 Other Local Revenue Plus: Misc Funds Non-LCFF (50%) Adjustment 8691 Pass-Through Revenues From Local Sources 8697 All Other Local Revenue ,714, ,302, % 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 8793 All Other Transfers In from All Others 8799 TOTAL, OTHER LOCAL REVENUE 1,936, ,524, ,233, ,537, , % TOTAL, REVENUES 72,512, ,974, ,082, ,987, , File: fundi-a (Rev 05/12/2014) Page 5 Printed: 2/26/2015 2:47 PM

18 Unrestricted (Resources ) Revenues, Expenditures, and Changes in Fund Balance Formo11 Description Resource Codes Board Approved Object Original Budget Operating Budget Actuals To Date Codes!Al (Bl {Cl Projected Year Totals (Dl Difference (Col B& D) IE) % Dlff (E/B) IF) Certificated Teachers' Salaries ' 164, ,708, ,766, ,717, ,30) Certificated Pupil Support Salaries ,313, ,340, , ,340, Certificated Supervisors' and Administrators' Salaries ,103, ,027, ,493, ,027' other Certificated Salaries , , , , , % TOTAL, CERTIFICATED SALARIES ,990, ,737, ,254, ,711, , % CLASSIFIED SALARIES Classified Instructional Salaries , , , , Classified Support Salaries ,369, ,258, ,978, ,258, Classified Supervisors' and Administrators' Salaries , , , , Clerical, Technical and Office Salaries ,584, ,456,88 1,966, ,456,88 other Classified Salaries ,40 170,60 80, ,60 TOTAL, CLASSIFIED SALARIES 8, 753, ,523, ,957, ,523, EMPLOYEE BENEFITS STRS ,933, , ,253, ,767, , % PERS , , , , (5) OASDl/Medicare/Alternative ,083, , 114, , ,114, Health and Welfare Benefits ,924,64 3,862, ,000, ,859, ,64 0.1% Unemployment Insurance ,95 25, , , % Workers' Compensation ,248, ,349, , ,348, % OPEB, Allocated , ,37 111, , % OPEB, Active Employees Other Employee Benefits , , , , l TOTAL, EMPLOYEE BENEFITS 10,797, ,661,89 5,419, ,656, , % BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials ,60 711, , , Books and Other Reference Materials , , , , (50l -2.3% Materials and Supplies , ,884, , ,890, ,301.00l -0.3% Noncapitalized Equipment , , , , , % Food 4700 TOTAL, BOOKS AND SUPPLIES 2,391, ,466, ,212, ,469, ,433.00' -0.1% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services ,00 186,90 38, ,90 Travel and Conferences ,27 280, , , % Dues and Memberships ,61 29, , , Insurance ,00 386, , , Operations and Housekeeping Services ,939, ,000, ,163, ,000, Rentals, Leases, Repairs, and Noncapitalized Improvements , , , , % Transfers of Direct Costs ,74 128, , , ,562.00l -2.0% Transfers of Direct Costs - lnterfund ,90) (19,90 15,527.74) 119,90 1 Professional/Consulting Services and Operating Expenditures ,046, ,947, ,025, ,948, (1,219.00) -0.1% Communications ,90 204, , , TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 5,496, ,733, ,486, ,735, (2,569.00l File: fundi-a (Rev 05/12/2014) Page 6 Printed: 2/26/2015 2:47 PM

19 Unrestricted (Resources ) Revenues, Expenditures, and Changes in Fund Balance Formo11 Descrl tion Resource Codes Board Approved Object Original Budget Operating Budget Codes A B Projected Year Difference % Dlff Actuals To Date Totals (Col B&D) (E/B) c D E F CAPITAL OUTLAY Land 6100 Land Improvements 6170 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 54, , OTHER OUTGO (excluding Transfers of Indirect Costs) Tuition Tuition for Instruction Under lnterdislrict Attendance Agreements State Special Schools Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools Payments to County Offices Payments to JPAs Transfers of Pass-Through Revenues To Districts or Charter Schools To County Offices To JPAs Special Education SELPA Transfers of Apportionments To Districts or Charier Schools 6500 To County Offices 6500 To JPAs 6500 ROC/P Transfers of Apportionments To Districts or Charter Schools 6360 To County Offices 6360 To JPAs , ,80 Other Transfers of Apportionments All Other ,030, ,030, , ,030, All Other Transfers ,00 129, , All Other Transfers Out to All Others 7299 Debi Service Debt Service - Interest 7438 Other Debt Service - Principal 7439 TOTAL, OTHER OUTGO excludin Transfers of Indirect Costs OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 1,210, ,404, , ,404, Transfers of Indirect Costs Transfers of Indirect Costs - lnterfund TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS , , % 322, , ,256, , % TOTAL, EXPENDITURES 59,529, ,337, ,578, ,298, , % File: fundi-a (Rev 05/12/2014) Page 7 Printed: 2/26/2015 2:47 PM

20 Unrestricted (Resources ) Revenues, Expenditures, and Changes in Fund Balance Form 011 Descriotion Resource Codes Board Approved Object Original Budget Operating Budget Actuals To Date Codes!Al!Bl!Cl Projected Year Totals IDl Difference (Col B& D)!El % Diff (E/B) IF) INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: Special Reserve Fund 8912 From: Bond Interest and Redemption Fund 8914 Other Authorized lnterfund Transfers In 8919 (a) TOTAL, INTERFUND TRANSFERS IN INTERFUND TRANSFERS OUT 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 7619!bl TOTAL, INTERFUND TRANSFERS OUT OTHER SOURCES/USES SOURCES State Apportionments Emergency Apportionments 8931 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) TOTAL, SOURCES USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 All Other Financing Uses 7699 (d) TOTAL, USES CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 (11,514,243.00' (11,403,832.00) 111,403,832.00\ Contributions from Restricted Revenues 8990 (210,00' (279, ) 1279, \!el TOTAL, CONTRIBUTIONS (11,724,243.00) (11,683,007.00) 111,683,007.00' TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d +el 111, 724,243.00\ 111,683,007.00\ (11,683,007.00) File: fundi-a (Rev 05/12/2014) Page 8 Printed: 2/26/2015 2:47 PM

21 Restricted (Resources ) Revenue, Expenditures, and Changes in Fund Balance Form 011 Descriotion Resource Codes Board Approved Object Original Budget Operating Budget Codes IA) (Bl Actuals To Date ICI Projected Year Totals IOI Difference (Col B& D)!El % Diff (E/B) (Fl A.REVENUES 1) LCFF Sources , , , ) Federal Revenue ,755, ,619, , 138, ,783, , % 3) Other State Revenue ,216, ,394, ,072, ,394, ) Other Local Revenue 5\TOTAL,REVENUES B. EXPENDITURES ,057, ,475, , ,292, ,023,89 10,475, ,234, 'i~!l:'.~;;i~"\ ,17 :: : j11;i~~ i: ;; '.'1' l'\;~lf 1) Certificated Salaries ,797, ,522, ,760, ,547, ,45) -0.2% 2) Classified Salaries ,63 5,455, ,011, ,458, (2,305.00I 3) Employee Benefits ,419, ,474, , 176, ,476, (1,865.00I 4) Books and Supplies ,059,33 4, 122, ,880, ,224, ,40I -2.5% 5) Services and Other Operating Expenditures ,298, ,508, ,611, ,530, ,956.0Q) -0.3% 6) Capital Outlay , , ) Other Outgo (excluding Transfers of Indirect Costs) ,00 85,00 10, ,00 8) Other Outgo - Transfers of Indirect Costs 9) TOTAL, EXPENDITURES C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES fa5 - B9) D. OTHER FINANCING SOURCES/USES 1) lnterfund Transfers a) Transfers In , , , , 108,64 (12 758,798.00' (13,815,814.00' , , ,693, ,272, (8,459,653.12\ (13,815,814.00I b) Transfers Out ) Other Sources/Uses a) Sources b) Uses ) Contributions 4) TOTAL, OTHER FINANCING SOURCES/USES , 724, ,683, , ,683, ,683, ,683, n no1, ;~f:oii',~hc ;; ~1:io ,,..,,.,,.. '" File: fundi-a (Rev 05/12/2014) Page 1 Printed: 2/26/2015 2:47 PM

22 Restricted (Resources ) Revenue, Expenditures, and Changes in Fund Balance Form 011 Descri!Ion Resource Codes Object Codes Board Approved Original Budget Operating Budget Actuals To Date A B C E. NET INCREASE (DECREASE) IN FUND BALANCE C + D F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited , b) Audit Adjustments 9793 c) As of July 1 - Audited (F1 a+ F1 b) 2,367, d) Other Restatements 9795 e) Adjusted Beginning Balance (F1c + F1d) 2,367, ) Ending Balance, June 30 (E + F1e) Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 Stores 9712 Prepaid Expenditures 9713 All Others 9719 b) Restricted 9740 c) Committed Stabilization Arrangements 9750 Other Commitments d) Assigned 9760 Other Assignments 9780 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 Unassi ned/una ro rialed Amount 9790 File: fundi-a (Rev 05/12/2014) Page 2 Printed: 2/26/2015 2:47 PM

23 Restricted (Resources ) Revenue, Expenditures, and Changes in Fund Balance Form011 Descri!ion LCFF SOURCES Resource Codes Object Codes Principal Apportionment State Aid - Current Year 8011 Education Protection Account State Aid - Current Year State Aid - Prior Years Tax Relief Subventions Homeowners' Exemptions Timber Yield Tax Other Subventions/In-Lieu Taxes County & District Taxes Secured Roll Taxes Unsecured Roll Taxes Prior Years' Taxes Supplemental Taxes Education Revenue Augmentation Fund (ERAF) Community Redevelopment Funds (SB 617/699/1992) Penalties and Interest from Delinquent Taxes Miscellaneous Funds (EC 41604) Royalties and Bonuses Other In-Lieu Taxes Less: Non-LCFF (50%) Adjustment Subtotal, LCFF Sources LCFF Transfers Unrestricted LCFF Transfers - Current Year All Other LCFF Transfers - Current Year 0000 All Other Transfers to Charter Schools in Lieu of Property Taxes 8096 Property Taxes Transfers 8097 LCFF/Revenue Limit Transfers - Prior Years 8099 TOTAL, LCFF SOURCES 802, , , FEDERAL REVENUE Maintenance and Operations 8110 Special Education Entitlement ,700,00 2,006, ,006, Special Education Discretionary Grants , , , , Child Nutrition Programs 8220 Forest Reserve Funds 8260 Flood Control Funds 8270 Wildlife Reserve Funds 8280 FEMA 8281 lnteragency Contracts Between LEAs 8285 Pass-Through Revenues Imm Federal Sources 8287 NCLB: Title I, Part A, Basic Grants Low-Income and Neglected ,275,00 1,744, , ,909, , % NCLB: Title I, Part D, Local Delinquent Program NCLB: Title II, Part A, Teacher Qualit ,00 258, , , File: fundi-a (Rev 05/12/2014) Page 3 Printed: 2/26/2015 2:47 PM

24 Restricted (Resources ) Revenue, Expenditures, and Changes in Fund Balance Form011 Description Resource Codes Board Approved Object Origl nal Budget Operating Budget Codes I Al!Bl Actuals To Date I Cl Projected Year Totals IOI Difference (Col B& D) (El % Dlff (E/B) (Fl NCLB: Tille Ill, Immigration Education Program ,00 22,04 6, ,04 NCLB: Tille Ill, Limited English Proficient (LEP; Student Program ,00 99, , , NCLB: Tille V, Part B, Public Charter Schools Grant Program (PCSGP) Other No Child Left Behind , , , Vocational and Applied Technology Education ,50 63, , , Safe and Drug Free Schools All Other Federal Revenue All Other ,00 300,00 164, ,00 TOTAL, FEDERAL REVENUE 3,755, ,619, ,138, ,783, , % OTHER STATE REVENUE Other State Apportionments ROC/P Entitlement Current Year Prior Years Special Education Master Plan Current Year Prior Years All Other Slate Apportionments - Current Year All Other ,12 232,12 232,12 All Other Slate Apportionments - Prior Years All Other 8319 Child Nutrition Programs 8520 Mandated Costs Reimbursements 8550 Lottery- Unrestricted and Instructional Materii ,00 305, , , 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) ,30 976, , , Charter School Facility Grant Drug/Alcohol/Tobacco Funds 6650, California Clean Energy Jobs Act ,00 257, Healthy Start Specialized Secondary American Indian Early Childhood Education School Community Violence Prevention Grant Quality Education Investment Act Common Core State Standards Implementation All Other State Revenue All Other , , , TOTAL, OTHER STATE REVENUE 2,216, ,394, ,072, ,394, File: fundi-a (Rev 05/12/2014) Page4 Printed: 2/26/2015 2:47 PM

25 Restricted (Resources ) Revenue, Expenditures, and Changes in Fund Balance Form011 Descri lion Resource Codes Object Codes Board Approved Original Budget Operating Budget Actuals To Date A B C Projected Year Totals D Difference (Col B& D) E OTHER LOCAL REVENUE Other Local Revenue County and District Taxes Other Restricted Levies Secured Roll 8615 r-----o= ~oo=-+----~o.~oo=-+ o~.o.o. -'o~.o~o~. 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 Sale of Publications 8632 Food Service Sales 8634 All Other Sales 8639 Leases and Rentals 8650 Interest 8660 Net Increase (Decrease) in the Fair Value of Investments 8662 Fees and Contracts Adult Education Fees 8671 Non-Resident Students 8672 Transportation Fees From Individuals 8675 lnteragency Services , , , , Mitigation/Developer Fees 8681 All Other Fees and Contracts 8689 Other Local Revenue Plus: Misc Funds Non-LCFF (50%) AdjustmE 8691 Pass-Through Revenues From Local Sources All other Local Revenue Tuition All Other Transfers In , , , , r-----o= ~oo=-+----~o.~ooc..+ o= =-oo=-+ ~o.=-oo=-+ =-o..,,o=-o+-,o"'.o~o/c""o Transfers Of Apportionments Special Education SELPA Transfers From Districts or Charter Schools ,110, ,495,25 3,736, ,495,25 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 8793 All Other Transfers In from All others 8799 TOTAL, OTHER LOCAL REVENUE 10,057, ,475, ,023,89 10,475, TOTAL, REVENUES 16,832, ,292, ,234, ,457,17 164, % File: fundi-a (Rev 05/12/2014) Page 5 Printed: 2/26/2015 2:47 PM

26 Restricted (Resources ) Revenue, Expenditures, and Changes in Fund Balance Form 011 Descriotlon Resource Co.des Board Approved Object Original Budget Operating Budget Codes IAI 181 Actuals To Date ICI Projected Year Totals IDI Difference (Col B& D) IE) % Dlff (E/B) {Fl CERTIFICATED SALARIES Certificated Teachers' Salaries ,242, ,961, ,677, ,987, (25,45' -0.4% Certificated Pupil Support Salaries ,345, ,398,97 1,579, ,398,97 Certificated Supervisors' and Administrators' Salaries , , , , Other Certificated Salaries , , , , TOTAL, CERTIFICATED SALARIES 10, 797, ,522, ,760, ,547, ,45) -0.2% CLASSIFIED SALARIES Classified Instructional Salaries ,669, ,009, ,639, ,010, (79.00I Classified Support Salaries ,282, 11 1,364, , ,365, ,00I -0.1% Classified Supervisors' and Administrators' Salaries ,35 504, , , Clerical, Technical and Office Salaries , , , , ,226.00I -0.2% Other Classified Salaries ,00 26,00 17, ,00 TOTAL, CLASSIFIED SALARIES 5,067,63 5,455, ,011, ,458, {2, EMPLOYEE BENEFITS STRS ,008, ,24 409, ,91 167) -0.1% PERS , , , , ) OASDl/Medicare/Alternative , , , , ) Health and Welfare Benefits ,645,07 1,594,54 779, ,593, % Unemployment Insurance , , , , (9.00) -0.1% Workers' Compensation , ,66 265, , ,031.00I -0.2% OPEB, Allocated , , , ,39 (42.00I OPEB, Active Employees Other Employee Benefits , , , , ( % TOTAL, EMPLOYEE BENEFITS 4,419, ,474, ,176, ,476, {1,865.00l BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials ,70 1,049,04 312, ,049,04 Books and Other Reference Materials ,80 27,94 25, , % Materials and Supplies ,605, ,859, , , ,592.00I -4.8% Noncapitalized Equipment , ,186, , ,202, (15,723.00' -1.3% Food 4700 TOTAL, BOOKS AND SUPPLIES 3,059,33 4, 122, ,880, ,224, (101,40I -2.5% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services ,076, ,446,39 1,124, ,451, (5,051.00l -0.1% Travel and Conferences , , , , (17,771.00l -8.5% Dues and Memberships 5300 Insurance Operations and Housekeeping Services ,00 423, , , Rentals, Leases, Repairs, and Noncapitalized Improvements ,45 568,75 379, , (2,161.00l -0.4% Transfers of Direct Costs 5710 (110, ,489.00) 188, (131,051.00' 2, % Transfers of Direct Costs - lnterfund Professional/Consulting Services and Operating Expenditures ,419, ,970, , ,970, Communications ,00 17, , , TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 5,298, ,508, ,611, ,530, (21,956.00) -0.3% File: fundi-a (Rev 05/12/2014) Page 6 Printed: 2/26/2015 2:47 PM

27 Restricted (Resources ) Revenue, Expenditures, and Changes in Fund Balance Formo11 Description Resource Codes Board Approved Object Original Budget Operating Budget Codes!Al {Bl Actuals To Date {Cl Projected Year Totals (Dl Difference (Col B&D) (El % Dlff (E/B) (Fl CAPITAL OUTLAY Land 6100 Land Improvements 6170 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 17, , , 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 ,00 85,00 10, ,00 Payments to JPAs 7143 Transfers of Pass-Through Revenues To Districts or Charter Schools 7211 To County Offices 7212 Q.00 To JPAs 7213 Special Education SELPA Transfers of Apportionments To Districts or Charter Schools 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 All Other Transfers Out to All Others 7299 Debt Service Debt Service - Interest 7438 Other Debt Service - Principal 7439 TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 160,00 85,00 10, ,00 OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs , , , , {11,368.00) -1.2% Transfers of Indirect Costs - lnterfund 7350 TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 788, , , , (11,368.00) -1.2% TOTAL, EXPENDITURES 29,591, , 108,64 14,693, ,272, {164,344.00l -0.5% File: fundi-a (Rev 05/12/2014) Page 7 Printed: 2/26/2015 2:47 PM

28 Restricted (Resources ) Revenue, Expenditures, and Changes in Fund Balance Form011 Descri tion INTERFUND TRANSFERS INTERFUND TRANSFERS IN Board Approved Object Original Budget Operating Budget Resource Codes Codes A B Projected Year Difference % Diff Actuals To Date Totals (Col B&D) (E/B) c D E F From: Special Reserve Fund From: Bond Interest and Redemption Fund Other Authorized lnterfund Transfers In a TOTAL, INTERFUND TRANSFERS IN INTERFUND TRANSFERS OUT To: Child Development Fund To: Special Reserve Fund To: State School Building Fund/ County School Facilities Fund To: Cafeteria Fund Other Authorized lnterfund Transfers Out b TOTAL, INTERFUND TRANSFERS OUT OTHER SOURCES/USES SOURCES State Apportionments Emergency Apportionments Proceeds Proceeds from Sale/Lease- Purchase of Land/Buildings Other Sources Transfers from Funds of Lapsed/Reorganized LEAs Long-Term Debt Proceeds Proceeds from Certificates of Participation Proceeds from Capital Leases Proceeds from Lease Revenue Bonds All Other Financing Sources c TOTAL, 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 ,514, ,403, ,00 279, , 724, ,683, ,403, , ,683, TOTAL, OTHER FINANCING SOURCES/USES a-b+c-d+e 11, 724, , ,683, File: fundi-a (Rev 05/12/2014) Page 8 Printed: 2/26/2015 2:47 PM

29 AVERAGE DAILY ATTENDANCE Form Al Descri tion A. DISTRICT 1. Total District Regular ADA per EC (b) 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 ADA) 2. Total Basic Aid Choice/Court Ordered Voluntary Pupil Transfer Regular ADA per EC (b) Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) 3. Total Basic Aid Open Enrollment Regular ADA per EC (b) Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) 4. Total, District Regular ADA (Sum of Lines A1 through A3) 5. 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-NPS/LCI e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natural Resource Conservation Schools f. Total, District Funded County Program ADA (Sum of Lines A5a through A5e) 6. TOTAL DISTRICT ADA (Sum of Line A4 and Line A5f) 7. Adults in Correctional Facilities 8. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA ESTIMATED FUNDED ADA ESTIMATED ESTIMATED Board P-2 REPORT ESTIMATED FUNDED ADA Approved ADA FUNDED ADA PERCENTAGE Original Operating Projected Year Projected DIFFERENCE DIFFERENCE Budget Budget Totals Year Totals (Col. D- B) (Col. E/ B) A B c D E F 9, , , % 0% 0% 9, , , , % % 0% 0% 0% % % File: adai (Rev 06/23/2014) Page 1of1 Printed: 2/26/2015 2:49 PM

30 AVERAGE DAILY ATTENDANCE Form Al Descri tion ESTIMATED FUNDED ADA ESTIMATED ESTIMATED Board P-2 REPORT ESTIMATED FUNDED ADA Approved ADA FUNDED ADA Original Operating Projected Year Projected Budget Budget Totals Year Totals A B c D PERCENTAGE DIFFERENCE DIFFERENCE (Col. D B) (Col.EI B) E F B. COUNTY OFFICE OF EDUCATION 1. County Program ADA a. County School Tuition Fund b. County Group Home and Institution Pupils c. Juvenile Halls, Homes, and Camps d. Probation Referred, on Probation or Parole, or Mandatory Expelled per EC 2574(c)(4)(A) e. Total, County Program ADA (Sum of Lines B1a through B1d) 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-NPS/LCI e. other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natural Resource Conservation Schools f. Total, District Funded County Program ADA (Sum of Lines B2a through B2e) 3. TOTAL COUNTY OFFICE ADA (Sum of Lines 81e and B2f) 4. Adults in Correctional Facilities 5. County Operations Grant ADA 6. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA % 0% 0% 0% 0% % 0% 0% 0% % % % 0% 0% File: adai (Rev 06/23/2014) Page 1 of 1 Printed: 2/26/2015 2:49 PM

31 Second Interim AVERAGE UAILY ATTENDANCE Form Al Descri tion A. DISTRICT 1. Total District Regular ADA per EC S(b) 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 ADA) 2. Total Basic Aid Choice/Court Ordered Voluntary Pupil Transfer Regular ADA per EC S(b) Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) 3. Total Basic Aid Open Enrollment Regular ADA per EC S(b) Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) 4. Total, District Regular ADA (Sum of Lines A1 through A3) 5. 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-NPS/LCI e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natural Resource Conservation Schools f. Total, District Funded County Program ADA (Sum of Lines A5a through A5e) 6. TOTAL DISTRICT ADA (Sum of Line A4 and Line A5f) 7. Adults in Correctional Facilities 8. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA ESTIMATED FUNDED ADA ESTIMATED ESTIMATED Board P-2 REPORT ESTIMATED FUNDED ADA Approved ADA FUNDED ADA PERCENTAGE Original Operating Projected Year Projected DIFFERENCE DIFFERENCE Budget Budget Totals Year Totals (Col. D B) (Col. E/ B) A B c D E F % 0% 0% 8, % % 0% 0% 0% % % 0% File: adai (Rev 06/23/2014) Page 1of1 Printed: 2/26/2015 2:56 PM

32 AVERAGE DAILY ATTENDANCE Form Al Descri tion ESTIMATED FUNDED ADA ESTIMATED ESTIMATED Board P-2 REPORT ESTIMATED FUNDED ADA Approved ADA FUNDED ADA Original Operating Projected Year Projected Budget Budget Totals Year Totals A B c D PERCENTAGE DIFFERENCE DIFFERENCE (Col. D B) (Col. E/ B) E F B. COUNTY OFFICE OF EDUCATION 1. County Program ADA a. County School Tuition Fund b. County Group Home and Institution Pupils c. Juvenile Halls, Homes, and Camps d. Probation Referred, on Probation or Parole, or Mandatory Expelled per EC 2574(c)(4)(A) e. Total, County Program ADA (Sum of Lines B1a through B1d) 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-NPS/LCI e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natural Resource Conservation Schools f. Total, District Funded County Program ADA (Sum of Lines B2a through B2e) 3. TOTAL COUNTY OFFICE ADA (Sum of Lines B1e and B2f) 4. Adults in Correctional Facilities 5. County Operations Grant ADA 6. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA % 0% 0% 0% 0% % 0% 0% 0% % % % 0% 0% File: adai (Rev 06/23/2014) Page 1 of 1 Printed: 2/26/2015 2:58 PM

33 Second Interim AVERAGE ljail Y ATTENDANCE Form Al Descri tion A. DISTRICT 1. Total District Regular ADA per EC (b) 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 ADA) 2. Total Basic Aid Choice/Court Ordered Voluntary Pupil Transfer Regular ADA per EC (b) Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) 3. Total Basic Aid Open Enrollment Regular ADA per EC (b) Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) 4. Total, District Regular ADA (Sum of Lines A1 through A3) 5. 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-NPS/LCI e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natural Resource Conservation Schools f. Total, District Funded County Program ADA (Sum of Lines A5a through A5e) 6. TOTAL DISTRICT ADA (Sum of Line A4 and Line A5f) 7. Adults in Correctional Facilities 8. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA ESTIMATED FUNDED ADA ESTIMATED ESTIMATED Board P-2 REPORT ESTIMATED FUNDED ADA Approved ADA FUNDED ADA PERCENTAGE Original Operating Projected Year Projected DIFFERENCE DIFFERENCE Budget Budget Totals Y~arTotals (Col. D- B) (Col. E/ B) A B c D E F 8, % 0% 0% 8, , % % 0% 0% 0% % % File: adai (Rev 06/23/2014) Page 1 of 1 Printed: 2/26/2015 2:56 PM

34 AVERAGE DAILY ATTENDANCE Form Al Descri tion ESTIMATED FUNDED ADA ESTIMATED ESTIMATED Board P-2 REPORT ESTIMATED FUNDED ADA Approved ADA FUNDED ADA Original Operating Projected Year Projected Budget Budget Totals Year Totals A B c D PERCENTAGE DIFFERENCE DIFFERENCE (Col. D- 8) (Col. E/ B) E F B. COUNTY OFFICE OF EDUCATION 1. County Program ADA a. County School Tuition Fund b. County Group Home and Institution Pupils c. Juvenile Halls, Homes, and Camps d. Probation Referred, on Probation or Parole, or Mandatory Expelled per EC 2574(c)(4)(A) e. Total, County Program ADA (Sum of Lines B1a through B1d) 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-NPS/LCI e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natural Resource Conservation Schools f. Total, District Funded County Program ADA (Sum of Lines B2a through B2e) 3. TOTAL COUNTY OFFICE ADA (Sum of Lines B1e and B2f) 4. Adults in Correctional Facilities 5. County Operations GrantADA 6. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA % 0% 0% 0% 0% % 0% 0% 0% % % % 0% 0% File: adai (Rev 06/23/2014) Page 1 of 1 Printed: 2/26/2015 2:58 PM

35 "~ -~---~--~-~~--- --~ ~ ~-~-~-~- West Covina Unified Second Interim INTERIM REPORT Cashflow Worksheet - Budget Year (1) Form CASH ACTUALS THROUGH THE MONTH OF Enter Month Name): A. BEGINNING CASH B. RECEIPTS LCFF/Revenue Limit Sources Principal Apportionment Property Taxes Miscellaneous Funds Federal Revenue Other State Revenue Other Local Revenue lnterfund Transfers In All Other Financing Sources TOTAL RECEIPTS C. DISBURSEMENTS Certificated Salaries Classified Salaries Employee Benefits Books and Supplies Services Capital Outlay Other Outgo lnterfund Transfers Out All Other Financing Uses TOTAL DISBURSEMENTS D. BALANCE SHEET ITEMS Assets and Deferred Outflows Cash Not In Treasury Accounts Receivable Due From Other Funds Stores Prepaid Expenditures Other Current Assets Deferred Outflows of Resources SUBTOTAL Liabilities and Deferred Inflows Accounts Payable Due To Other Funds Current Loans Unearned Revenues Deferred Inflows of Resources SUBTOTAL Nonoperating Obiect Suspense Clearing L 9910 TOTAL BALANCE SHEET ITEMS E. NET INCREASE/DECREASE (B - C +,.:D;;.,'' F. ENDING CASH IA+ E ' G. ENDING CASH, PLUS CASH ACCRUALS AND ADJUSTMENTS 2, 722, I 6,499.ool 23)j ,758, , ,323, , , ,722, ,555,43 401, (38,520.0Q) (437,241.00\ 423,16 279, , , ,813, (831,961.00) , ,666, ,064, ,285, , ,567, , , , , , , , ,901, (211,449.00\ 1277,516.00\ 69,29 265, ,655, ,290,41 1,342, , ,310, , ,902, ,555,43 172, ,007, (211,449.00) (211,449.00\ 14, , , , ,135, ,339, ,742, ,681, ,282,34 1,244, ,341, ,343, , , , , , , ,900, ,052, (222,681.00\ 59, , ,536, ,671, ,268, ,367, , , , ,782, , (250,00 450,00 300,00 850, , 775,00 1,275,00 1,370,00 700,00 980,00 54, , > H B a aao ">.77 nnl ~74 oi:;~ nnl R4 A~i:;. nnl i:;_~.:;~A nnl ,73 I 29, I 353, I I ,999, , , 784, , ,73 29, , II ~ 1.885, , , , , ,885, , , , , , ,00 File: cashi (Rev 06/17/2014) Page 1 of2 Printed: 2/26/2015 3:04 PM

36 Second Interim West Covina Unified INTERIM REPORT Cashflow Worksheet - Budget Year (1) Form CASH ACTUALS THROUGH THE MONTH OF (Enter Month Name' A. BEGINNING CASH B. RECEIPTS LCFF/Revenue Limit Sources Principal Apportionment Property Taxes Miscellaneous Funds Federal Revenue Other State Revenue Other Local Revenue lnterfund Transfers In All Other Financing Sources TOTAL RECEIPTS C. DISBURSEMENTS Certificated Salaries Classified Salaries Employee Benefits Books and Supplies Services Capital Outlay Other Outgo lnterfund Transfers Out All Other Financing Uses TOTAL DISBURSEMENTS II D. BALANCE SHEET ITEMS Assets and Deferred Outflows Cash Not In Treasury Accounts Receivable ~ Due From Other Funds 9310 Stores 9320 Prepaid Expenditures 9330 Other Current Assets 9340 Deferred Outflows of Resources 9490 SUBTOTAL Liabilities and Deferred Inflows Accounts Payable Due To Other Funds 9610 Current Loans 9640 Unearned Revenues 9650 Deferred Inflows of Resources 9690 SUBTOTAL I Nonoperating Suspense Clearing 9910 TOTAL BALANCE SHEET ITEMS E. NET INCREASE/DECREASE (B - C + D F. ENDING CASH!A + El G. ENDING CASH, PLUS CASH ACCRUALS AND ADJUSTMENTS 7.436, , , ,00 300,00 875,00 8, ,775,00 1,275,00 1,370,00 700,00 980,00 100, I 1 500,00 500,00 I 4,782, , 782, ,023, ,368, , , , 715, , , ,935, ,935, , , , ) 12,662, ,662, ,00 425,00 425,00 1,940, ,273, ,273, ,00 300,00 909,65 4,449, , ,00 875,00 850, ,92 13,013, ,013, , , ,775,00 3, 775,00 3,775,00 621, ,258, ,258, ,245,00 1,270,00 550,00 70, ,981, ,981, ,360,00 1,370,00 800,00 67, ,132, , 132, ,00 750,00 750,00 975, ,693, ,693,543.00; 980,00 990,00 990,00 1,248, ,265, ,265, , , ,00 125,00 200,00 58, ,167, ,167, ooo.ool 8.28 I ll 3, ~ 400, ool 1 ~ 11 File: cashi (Rev 06/17/2014) Page2 of 2 Printed: 2/26/2015 3:04 PM

37 Second Interim INTERIM REPORT Cashflow Worksheet - Budget Year (2) Form CASH ACTUALS THROUGH THE MONTH OF (Enter Month Name): A. BEGINNING CASH B. RECEIPTS LCFF/Revenue Limit Sources Principal Apportionment Property Truces Miscellaneous Funds Federal Revenue Other State Revenue Other Local Revenue lnterfund Transfers In All Other Financing Sources TOTAL RECEIPTS C. DISBURSEMENTS Certificated Salaries Classified Salaries Employee Benefits Books and Supplies Services Capital Outlay Other Outgo lnterfund Transfers Out All Other Financing Uses TOTAL DISBURSEMENTS D. BALANCE SHEET ITEMS Assets and Deferred Outflows Cash Not In Treasury ~ II r,~~1 1~1 Accounts Receivable I I Due From Other Funds 9310 Stores 9320 Prepaid Expenditures 9330 Other Current Assets 9340 Deferred Outflows of Resources 9490 SUBTOTAL Liabilities and Deferred Inflows Accounts Payable Due To Other Funds Current Loans Unearned Revenues Deferred Inflows of Resources SUBTOTAL Nonoperatinq Suspense Clearing TOTAL BALANCE SHEET ITEMS E. NET INCREASE/DECREASE F. ENDING CASH (A+ E) G. ENDING CASH, PLUS CASH ACCRUALS AND ADJUSTMENTS II 1 2,732, ,00 350,00 150, oo I 3, 750,00 950,00 1,300,00 400,00 1,025,00 1,425,001 2,500,001 2,500,00 500,00 50 I 2,732, ,028, ,00 800,00 350,00 350,00 50,00 400,00 300,00 300,00 950,00 950, oo I I 1,700,00 3, 750,00 1,250,00 1,250,00 750,00 1,400,00 750,00 750,00 1,025,00 1,025,00 75,00 5,475,ooo.oo I 0,250,001 1,000, ,00 I 1,000,00 900,00 500,00 500,00 500,00 I 500,00I 4,919, ,00 350,00 400,00 300,00 950, I 3, 750,00 1,250,00 1,400,00 750,00 1,025,00 75,00 0,250, ,00I 900,00 _ 00,00 500,00 I 4, 919, ,028, ,00 800,00 350,00 350,00 400,00 400,00 300,00 300,00 950,00 950,00 7, [ I 3, 750,00 3, 750,00 1,250,00 1,250,00 1,400,00 1,400,00 750,00 750,00 1,025,00 1,025,00 100,00 100,00 0,215,00 I 0, I 90 I 90 I 900,00 900,00 500,00 542, I 542, I 4,919, ,00 350,00 400,00 300,00 950, I 3, 750,00 1,250,00 1,400,00 750,00 1,025,00 100,00 0,215, ,149.00[ 575,149.00[ 1 1 4,068, ,00 350,00 400,00 300,00 950, ,750,00 1,250,00 1,400,00 750,00 1,025,00 100,00 8,275,00 File: cashi (Rev 06/17/2014) Page 1 of2 Printed: 2/26/2015 3:04 PM

38 ,,~~ - -~- ~--~ ~~---- -~-- -~-- --~ ~-~~-~--~-----~-~-~~-----~ Second Interim West Covina Unified INTERIM REPORT Cashflow Worksheet - Budget Year (2) Form CASH Ob"ect ACTUALS THROUGH THE MONTH OF Enter Month Name : JANUARY A. BEGINNING CASH B. RECEIPTS LCFF/Revenue Limit Sources Principal Apportionment Property Taxes Miscellaneous Funds Federal Revenue Other State Revenue Other Local Revenue lnterfund Transfers In All Other Financing Sources TOTAL RECEIPTS C. DISBURSEMENTS Certificated Salaries Classified Salaries Employee Benefits Books and Supplies Services Capital Outlay Other Outgo lnterfund Transfers Out All Other Financing Uses TOTAL DISBURSEMENTS D. BALANCE SHEET ITEMS Assets and Deferred Outflows Cash Not In Treasury Accounts Receivable ~ Due From Other Funds 9310 Stores 9320 Prepaid Expenditures 9330 Other Current Assets 9340 Deferred Outflows of Resources 9490 SUBTOTAL Liabilities and Deferred Inflows Accounts Payable ~ Due To Other Funds 9610 Current Loans 9640 Unearned Revenues 9650 Deferred Inflows of Resources 9690 SUBTOTAL II Nonoperating Suspense Clearing 9910 TOTAL BALANCE SHEET ITEMS II E. NET INCREASE/DECREASE F. ENDING CASH (A+ E) G. ENDING CASH, PLUS CASH ACCRUALS AND ADJUSTMENTS 8,177, ,00 (350,00) 400,00 300,00 950, ,750,00 1,250,00 1,400,00 750,00 1,025,00 100, ,068, ,068, , 177, , 142, ,985, ,985, ,00 800,00 800,00 2,635, ,235, ,235, (350,00l 1350,00) 1350,00l 14,200,00l 14,200,00l 400,00 400,00 400,00 1,223, ,273, ,273, ,00 300,00 906, ,906, ,906, ,00 950,00 900,00 2,463, ,013, ,013, oo II ,750,00 3,750,00 3,750,00 99, ,049, ,049, ,250,00 1,250,00 650,00 37, , 137, ,137, ,400,00 1,400,00 1,400,00 95, ,145, , 145, ,00 750,00 850,00 146,90 8,896,90 8,896,90 1,025,00 1,025,00 1,025,00 1, 194, ,494, ,494, ,00 150,00 250,00 17, ,167, ,167, ~ File: cashi (Rev 06/17/2014) Page 2 of 2 Printed: 2/26/2015 3:04 PM

39 Descri tion (Enter projections for subsequent years I and 2 in Columns C and E; current year - Column A - is extracted) A. REVENUES AND OTHER FINANCING SOURCES I. LCFF/Revenue Limit Sources 2. Federal Revenues 3. Other State Revenues 4. Other Local Revenues 5. Other Financing Sources a. Transfers In b. Other Sources c. Contributions 6. Total Sum lines Al thru A5c B. EXPENDITURES AND OTHER FINANCING USES I. Certificated Salaries a. Base Salaries b. Step & Column Adjustment c. Cost-of-Living Adjustment d. Other Adjustments e. Total Certificated Salaries (Sum lines Bia thru Bid) 2. Classified Salaries a. Base Salaries b. Step & Column Adjustment c. Cost-of-Living Adjustment d. Other Adjustments e. Total Classified Salaries (Sum lines B2a thru B2d) 3. Employee Benefits 4. Books and Supplies 5. Services and Other Operating Expenditures 6. Capital Outlay 7. Other Outgo (excluding Transfers oflndirect Costs) 8. Other Outgo - Transfers of Indirect Costs 9. Other Financing Uses a. Transfers Out b. Other Uses 10. Other Adjustments 11. Total Sum lines Bl thru BIO C. NET INCREASE (DECREASE) IN FUND BALANCE Line A6 minus line B 11 D. FUND BALANCE I. Net Beginning Fund Balance (Form 011, line Fie) 2. Ending Fund Balance (Sum lines C and DI) 3. Components of Ending Fund Balance (Form 011) a. Nonspendable b. Restricted c. Conunitted I. Stabilization Arrangements 2. Other Conunitments d. Assigned e. Unassigned/Unappropriated I. Reserve for Economic Uncertainties 2. Unassigned/Unappropriated f. Total Components of Ending Fund Balance Line D3fmust a ee with line D2 Object Codes Multiyear Projections Unrestricted/Restricted Projected Year Totals (FormOll) A ,708, ,273, ,449, ,013, ,132, ,693, ,265, , , ,489, , ?."' ,073, ,946, , ,159, ,777, Form MYPI % % Change Change (Cols. C-NA) Projection (Cols. E-C/C) B c D 9.06% 76,021, % 79,338, % 5,273, % 5,273, I2.2I% 3,906, % 3,906, % 13,013, % 13,013, % % % % % ,258, ,049, , , ,049, ,727, ,981, I4,137, , , ,137, % 14,295, % 16,145, % 17,392, % 8,896, % 9,712, % 13,494, % 14,309, % % % 1,489, % 1,489, % 322, % 322, % % % % I I6,946, I8,268, ,268, ,195, ,00 10,00 15,352, ,167, ,906, ,018, I File: mypi (Rev 02/25/2014) Page 1 Printed: 2/26/2015 3:00 PM

40 U 1 "t- I 0 Vtll,;U/IU 11 llt::l llji Multiyear Projections Unrestricted/Restricted Form MYPI Descri tion E. AVAILABLE RESERVES (Unrestricted except as noted) I. a. Stabilization Arrangements b. Reserve for Economic Uncertainties c. Unassigned/Unappropriated d. Negative Restricted Ending Balances (Negative resources ) 2. Special Reserve Fund - Noncapital Outlay (Fund 17) a. Stabilization Arrangements b. Reserve for Economic Uncertainties c. Unassigned/Unappropriated 3. Total Available Reserves - by Amount (Sum lines El thru E2b) 4. Total Available Reserves - b Percent Line E3 divided b Line F3c F. RECOMMENDED RESERVES I. Special Education Pass-through Exclusions For districts that serve as the administrative unit (AU) of a special education local plan area (SELPA): a. Do you choose to exclude from the reserve calculation the pass-through funds distributed to SELPA members? b. If you are the SELPA AU and are excluding special education pass-through funds:!. Enter the narne(s) of the SELPA(s): Object Codes Z No Projected Year Totals (Form Oll) A % Change (Cols. C-NA) B % Change (Cols. E-C/C) D ,018, Special education pass-through funds (Column A: Fund 10, resources and , objects and ; enter projections for subsequent years 1 and 2 in Columns C and E) 2. District ADA Used to determine the reserve standard percentage level on line F3d (Col. A: Form Al, Estimated P-2 ADA column, lines A4, Cl, and C2e; enter projections) 3. Calculating the Reserves a. Expenditures and Other Financing Uses (Line Bl 1) b. Plus: Special Education Pass-through Funds (Line Flb2, if Line Fla is No) c. Total Expenditures and Other Financing Uses (Line F3a plus line F3b) d. Reserve Standard Percentage Level (Refer to Form OlCSI, Criterion 10 for calculation details) e. Reserve Standard - By Percent (Line F3c times F3d) f. Reserve Standard - By Amount (Refer to Form OlCSI, Criterion 10 for calculation details) g. Reserve Standard (Greater of Line F3e or F3t) h. Available Reserves Line E3 Meet Reserve Standard Line F3 YES 8, ,605, ,605, % 3,018, ,018, File: mypi (Rev 02/25/2014) Page2 Printed: 2/26/2015 3:00 PM

41 Multiyear Projections Unrestricted Form MYPI Projected Year Totals Object (Form 011) Descri lion Codes A (Enter projections for subsequent years l and 2 in Columns C and E; current year - Column A - is extracted) A REVENUES AND OTHER FINANCING SOURCES I. LCFF/Revenue Limit Sources 2. Federal Revenues 3. Other State Revenues 4. Other Local Revenues 5. Other Financing Sources a. Transfers In b. Other Sources c. Contributions 6. Total Sum lines Al thru A5c B. EXPENDITURES AND OTHER FINANCING USES I. Certificated Salaries a. Base Salaries b. Step & Column Adjustment c. Cost-of-Living Adjustment d. Other Adjustments e. Total Certificated Salaries (Sum lines Bia thru Bid) 2. Classified Salaries a. Base Salaries b. Step & Column Adjustment c. Cost-of-Living Adjustment d. Other Adjustments e. Total Classified Salaries (Sum lines B2a thru B2d) 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 9. Other Financing Uses a. Transfers Out b. Other Uses 10. Other Adjustments (Explain in Section F below) 11. Total SumlinesBI thrublo C. NET INCREASE (DECREASE) IN FUND BALANCE Line A6 minus line B 11 D. FUND BALANCE I. Net Beginning Fund Balance (Form 011, line Fie) 2. Ending Fund Balance (Sum lines C and DI) 3. Components ofending Fund Balance (Form 0 II) a. Nonspendabte b. Restricted c. Committed I. Stabilization Arrangements 2. Other Commitments d. Assigned e. Unassigned/Unappropriated l. Reserve for Economic Uncertainties 2. Unassigned/Unappropriated f. Total Components of Ending Fund Balance Line D3f must a ee with line D ,905, , ,054, ,537, ,523, ,656, ,469, ,735, , , ,404, ,256, , "'-" : ~. ' I 4,940, ,946, ,159, ,777, % % Change Change (Cols. C-NA) Projection (Cols. E-C/C) B c D 9.I6% 75,218, % 78,535, % 490,00 % 490, % 1,511, % 1,511, % 2,537, % 2,537, % % 16,000, ,511, ,711, ,304, , , ,304, ,813, ,523, ,618, , , % 8,618,825.96!.12% 8,714, % 11,369, % 12,248, % 3,699, % 4,038, % 6,292, % 6,672,421.I l -10% % % 1,404, % 1,404, % I,256, % 1,256, % % % % -.::-: 11; 3.54% % ,268, ,195, ,167, ,018, File: mypi (Rev 02/25/2014) Page 1 Printed: 2/26/2015 3:00 PM

42 .LU l"'t- IV Ut:a. u11u llll~lllll Multiyear Projections Unrestricted Form MYPI Descri tion E. AVAILABLE RESERVES I. a. Stabilization Arrangements b. Reserve for Economic Uncertainties c. Unassigned/Unappropriated (Enter other reserve projections in Columns C and E for subsequent years I and 2; current year - Column A- is extracted) 2. Special Reserve Fund - Noncapital Outlay (Fund 17) a. Stabilization Arrangements b. Reserve for Economic Uncertainties c. Unassigned/Unappropriated 3. Total Available Reserves Sum lines Ela thru E2c Object Codes F. ASSUMPTIONS Please provide below or on a separate attachment, the assumptions used to determine the projections for the first and second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments projected in lines Bid, B2d, and B 10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide Projected Year Totals (Form 011) A % Change (Cols. C-NA) B Projection c % Change (Cols. E-C/C) D ,018, File: mypi (Rev 02/25/2014) Page 2 Printed: 2/26/2015 3:00 PM

43 . u 1't-10 Vt:(.;UrJU 1rmmm Multiyear Projections Restricted Form MYPI Descri tion Object Codes Projected Year Totals (Form 011) A % Change (Cols. C-NA) B Projection c % Change (Cols. E-C/C) D (Enter projections for subsequent years I and 2 in Columns C and E; current year - Column A - is extracted) A REVENUES AND OTHER FINANCING SOURCES I. LCFF/Revenue Limit Sources 2. Federal Revenues 3. Other State Revenues 4. Other Local Revenues 5. Other Financing Sources a. Transfers In b. Other Sources c. Contributions 6. Total Sum lines Al thru A5c , ,783, ,394, I 0,4 75, % % % % % % 36.95% 802, ,783, ,394, ,475, ,000, % % % % % % 9.44% 802, ,783, ,394, ,475, ,511, B. EXPENDITURES AND OTHER FINANCING USES I. Certificated Salaries a. Base Salaries 10,547, ,745, b. Step & Column Adjustment 197, , c. Cost-of-Living Adjustment d. Other Adjustments e. Total Certificated Salaries (Sum lines B la thru Bid) ,745, ,914, Classified Salaries a. Base Salaries 5,458, ,518, b. Step & Colwnn Adjustment 60, , c. Cost-of-Living Adjustment d. Other Adjustments e. Total Classified Salaries (Sum lines B2a thru B2d) ,458, % 5,518, % 5,580, Employee Benefits 4. Books and Supplies 5. Services and Other Operating Expenditures 6. Capital Outlay 7. Other Outgo (excluding Transfers oflndirect Costs) 8. Other Outgo - Transfers of Indirect Costs 9. Other Financing Uses a. Transfers Out b. Other Uses 10. Other Adjustments (Explain in Section F below) , ,476, ,224, ,530, , ,00 933, % 23.02% 10.28% -10% % % % % 4,775, ,196, ,201, ,00 933, % 9.16% 6.04% % % % % % 5,144, ,673, ,636, ,00 933, II. Total Sum lines Bl thrubio C. NET INCREASE (DECREASE) IN FUND BALANCE Line A6 minus line B 11 D. FUND BALANCE I. Net Beginning Fund Balance (Form 011, line Fie) 2. Ending Fund Balance (Sum lines C and DI) 3. Components of Ending Fund Balance (Form 0 II) a. Nonspendable b. Restricted c. Conunitted 9740 I. Stabilization Arrangements Other Conunitrnents 9760 d. Assigned 9780 e. Unassigned/Unappropriated I. Reserve for Economic Uncertainties Unassigned/Unappropriated 9790 f. Total Components of Ending Fund Balance Line D3fmust a ee with line D2 File: mypi (Rev 02/25/2014) Page 1 Printed: 2/26/2015 3:00 PM