Preliminary Budget. Board of Education. Superintendent of Schools. Assistant Superintendent Human Resources

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2 Preliminary Budget Board of Education Alfonso Morales, Esq., President Alma-Delia Renteria, Vice-President Maria G. Lopez, Clerk Gary Hardie Jr., Member Briseida Gonzalez, Member Superintendent of Schools Dr. Gudiel Crosthwaite Assistant Superintendent Human Resources Nancy Hipolito

3 Lynwood Unified School District Adopted Budget Table of Contents Budget Assumptions I General Fund Multi-Year Projections Average Daily Attendance - Cash Flow Projection State Form II III IV Fund Statements: General Fund Adult Fund Child Development Fund Cafeteria Fund Deferred Maintenance Fund Building Fund Capital Facilities Fund County Schools Facility Fund Tax Override Fund Self-Insurance Fund Foundation Fund V VI VII VIII IX X XI XII XII XIV XV

4 LYN WOOD UNIFIED SCHOOL DISTRICT BUDGET BUDGET ASSUMPTIONS ASSUMPTIONS AMOUNT/FACTORS COMMENTS AVERAGE DAILY 13,245 Regular ADA Because the District is in declining enrollment, prior year P2 ADA is used to determine funding. The multi-year projections anticipate continued decline in ATTENDANCE (ADA) 27 County Educated ADA enrollment. The proposed LCFF gap funding would increase funding to 100% of the targeted funding levels, for full LCFF LCFF FUNDING implementation. Beginning in annual growth in LCFF funding will be determined by the change in ADA and the statutory COLA : 3.00% LCFF COST OF LIVING ADJUSTMENT (COLA) : 2.57% Estimates provided by LACOE / DOF : 2.67% Deficit spending is projected at $7.2 million in Deficit spending is primarily due to multi-year significant increases in STRS DEFICIT SPENDING , $8.5 million in , and $7.7 and PERS employer contribution costs and increases in Special Education million in costs. LCFF SUPPLEMENTAL & Supplemental = 94% CONCENTRATION FUNDS Concentration = 39% $ per ADA for Unrestricted LOTTERY REVENUE $ per ADA for Restricted Prop. 20 MANDATED COSTS $531,385 District % based on prior year CALPADS unduplicated count. State Lottery funding to LEAs is based on Prior Year Annual ADA District opted for the Mandated Block Grant State option which funds per grade span as follows: $30 per ADA grades K-8 and $58 per ADA grades ONE TIME DISCRETIONARY FUNDS $0 No discretionary one time funding is reflected in the revenue projections. HEALTH AND WELFARE EMPLOYEE STATUTORY BENEFITS $8,170 Average for Certificated $8,571 Average for Classified EMPLOYER RATES: SIRS 16.28% PERS % OASDI 6.20% Medicare 1.45% SUl 0.05% District maintains a cap as negotiated with bargaining units CalSTRS employer rates are projected to increase to 18.13% and 19.10% in and , respectively. CALPERS employer rates are projected to increase to 20.0% and 22.7% in and , respectively. Workers' Comp 3.60% STEP AND COLUMN ADJUSTMENTS LABOR NEGOTIATIONS OTHER EXPENSES 1.5% Salary and benefit increase projection for both groups, Certificated and Classified, is included in the multi- year projections report. All bargaining units contracts are unsettled for and No increases in salary and benefits expense related to unsettled negotiations have been reflected in the multi-year projection. Books, supplies, services and other operating expenses are assumed to increase by 1.80% in , and remain flat in ; reflecting an alignment of costs to declining enrollment. CASH FLOW Cash Flow projection indicates monthly cash balances shall remain positive through No use of inter-fund or county borrowing projected. No outstanding TRANS PROJECTED UNRESTRICTED ENDING $20,964,550 Unrestricted only FUND BALANCE : 11.04% RESERVES FOR ECONOMIC UNCERTAINTY (REU) : 6.91% Minimum required reserves = 3% of total expenditures : 3.00% Pg. 1 of 1

5 Lynwood Unified General Fund Los Angeles County Multiyear Projections Form MYP Unrestricted Description Object Codes (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 1. LCFF/Revenue Limit Sources Federal Revenues Other State Revenues Other Local Revenues Other Financing Sources a. Transfers In b. Other Sources c. Contributions 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 Bla thru BId) Classified Salaries a. Base Salaries b. Step & Column Adjustment c. Cost-of-Living Adjustment d. Other Adjustments e. Total Classified Salaries (Sum lines B2a Ihru 132d) Employee Benefits Books and Supplies Services and Other Operating Expenditures Capital Outlay Other Outgo (excluding Transfers of Indirect Costs) , S 8. Other Outgo - Transfers of Indirect Costs Other Financing Uses a. Transfers Out b. Other Uses Other Adjustments (Explain in Section F below) 11. Total (Sum lines B! thrublo) Budget (Form 01) (A) % Change (Cols. C-A/A) (B) Projection (C) % Change (Cols. E-C/C) (D) Projection (E) 156,796, % 157,542, "/o 159,497, ,00 % 136,00 % 136,00 2,450, % 2,450, % 2,450, ,00 % 420,00 % 420,00 % (24,636,741.00) (25,481,968.00) 3.36 (26,338, ,i66, [;;;~~O~~407 o% % 136,165, , 16-1,32 I 78 58,164, ,236, , , (1,800,00) (1,855,00) % 57,236, ! 733k 56,240, ,148, ,265, , , (200,00) (240,00 21,148, % 21,265, %1 21,344, ,571, % 32,680, % 33,908, ,910, % 11,191, % 11,191, ,398, % 17,845, % 17,845, , % 500,00 % 500,00 1,457,00 % 1,457,00 % 1,457,00 (1,323,816.00) % (1,323,816.00' % (1,323,816.00) 2,268, % 2,268, % 2,268, /. % ,001, % , , 143,431, C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B1I) (6,835,313.67' (8,053,761.05) D. FUND BALANCE 1. Net Beginning Fund Balance (Form 01, line Fle) 2. Ending Fund Balance (Sum lines C and Dl) 3. Components of Ending Fund Balance a. Nonspendable b. Restricted 9740 c. Committed 1. Stabilization Arrangements Other Commitments 9760 d. Assigned 9780 e. Unassigned/Unappropriated I. Reserve for Economic Uncertainties Unassigned/Unappropriated 9790 f. Total Components of Ending Fund Balance (Line D3fmust agree with line D2) 27,799, ,964, (7,266,0l9.05' 20,964, ,910, ,910, ,644, ,964, ,910, ,644, ,964, ,910, ,644, SACS Financial Reporting Software File: myp (Rev 03/30/2015) Page 1 Printed: 5/31/ :27 AM

6 Lynwood Unified General Fund Los Angeles County Multiyear Projections Form MYP Unrestricted % Budget Change Object (Form 01) (Cols. C-A/A) Description Codes (A) (B) - E. AVAILABLE RESERVES 1. General Fund a. Stabilization Arrangements 9750 b. Reserve for Economic Uncertainties 9789 c. Unassigned/Unappropriated ,964, (Enter reserve projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted.) 2. Special Reserve Fund - Noncapital Outlay (Fund 17) a. Stabilization Arrangements 9750 b. Reserve for Economic Uncertainties 9789 c. Unassigned/Unappropriated Total Available Reserves (Sum lines Ela thru E2c) 20,964, F. ASSUMPTIONS Please provide below or on a separate attaclunent, 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 Bld, 132d, and BIO. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide. % Change 'rejection (Cols. E-CIC) Projection (C) (D) (E) i 5,644, Out year salary reductions reflect staffing adjustment to align with declining enrollment SACS Financial Reporting Software File: myp (Rev 03/30/2015) Page 2 Printed: 5/31/ :27 AM

7 Lynwood Unified General Fund Los Angeles County Multiyear Projections Form MYP Restricted Description Object Codes (Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) A. REVENUES AND OTHER FINANCING SOURCES 1, LCFF/Revenue Limit Sources Federal Revenues Other State Revenues Other Local Revenues , Other Financing Sources a. Transfers In b. Other Sources c. Contributions 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 Bla thru BId) Classified Salaries a. Base Salaries b. Step & Column Adjustment c. Cost-of-Living Adjustment d. Other Adjustments e. Total Classified Salaries (Sum lines 132a thru 132d) Employee Benefits Books and Supplies Services and Other Operating Expenditures , Capital Outlay Other Outgo (excluding Transfers of Indirect Costs) , S 8. Other Outgo - Transfers of Indirect Costs Other Financing Uses a. Transfers Out b. Other Uses Other Adjustments (Explain in Section F below) 11.Total(Sum lines BI thru BIO) - L Budget (Form 01) (A) % Change (Cols. C-A/A) (B) Projection (C) % Change (Cols. E-C/C) (D) Projection IE) % % 9,711,17 % 9,711,17 % 9,711,17 7,913, % 7,913, ,00% 7,913, ,50 % 289,50 % 289,50 0,00% % -./. - - % 24,636, ,43% 25,481, % 26,338, ,4040 0, % 43,396, % 44,253, ,06I.0() 9,969, ,118, , , L50%] 10,118, J 50% 10,270,376,00 9,471, ,613, ,067.00j 144, ,471, % 9,613, % 9,757, ,508, % 8,061, % 8,622,83 4,053, % 4,053, % 4,053, ,617, % 8,617, % 8,617, , % 58, % 60,46 2,711, % 2,711, % 2,711, , % 559, % 559, % - % % ,947, I 97% 43,794, ,96%_44,653, C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line BII) (396,221.00) (397,954.00) (399,681.00) D. FUND BALANCE 1. Net Beginning Fund Balance (Form 01, line Fle) 2. Ending Fund Balance (Sum lines C and Dl) 3. Components of Ending Fund Balance a. Nonspendable b. Restricted 9740 c. Committed 1. Stabilization Arrangements Other Commitments 9760 d. Assigned 9780 e. Unassigned/Unappropriated I. Reserve for Economic Uncertainties Unassigned/Unappropriated 9790 f. Total Components of Ending Fund Balance (Line D3f must agree with line D2) 5,575, ,179, ,781, ,179, ,781, ,381, , ,381,44196 (549,121.32) 5,179, _ 4,781,124,2-4,381, SACS Financial Reporting Software File: myp (Rev 03/30/2015) Page 1 Printed: 5/31/ :39 AM

8 Lynwood Unified General Fund Los Angeles County Multiyear Projections Form MYP Restricted )escription Object Codes Budget (Form 01) (A) 5. AVAILABLE RESERVES 1. General Fund a. Stabilization Arrangements 9750 b. Reserve for Economic Uncertainties 9789 c. Unassigned/Unappropriated 9790 Enter reserve projections for subsequent years I and 2 in Columns C and E; current year - Column A - is extracted.) 2. Special Reserve Fund - Noncapital Outlay (Fund 17) a. Stabilization Arrangements 9750 b. Reserve for Economic Uncertainties 9789 c. Unassigned/Unappropriated Total Available Reserves (Sum lines El thru E2c) ASSUMPTIONS lease provide below or on a separate attachment, the assumptions used to determine the projections for the first and econd subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments )rojected in lines Bid, 132d, and BlO. For additional information, please refer to the Budget Assumptions section of time SACS Financial Reporting Software User Guide. % Change (Cols. C-A/A) (B % Change Projection I (Cols. E-C/C) Projection SACS Financial Reporting Software File: myp (Rev 03/30/2015) Page 2 Printed: 5/31/ :39 AM

9 Lynwood Unified General Fund Los Angeles County Multiyear Projections Form MYP Unrestricted/Restricted Object Description Codes (Enter projections for subsequent years 1 and 2 in Columns C and F; current year - Column A - is extracted) A. REVENUES AND OTHER FINANCING SOURCES I. LCFF/Revenue Limit Sources Federal Revenues Other State Revenues Other Local Revenues Other Financing Sources a. Transfers In b. Other Sources c. Contributions Total (Sum lines Al tluu A5c) B. EXPENDITURES AND OTHER FINANCING USES I. Certificated Salaries a. Bane Salaries b. Step & Column Adjustment c. Cost-of-Living Adjustment it. Other Adjustments e. Total Certificated Salaries (Sum lines BIa thru Bid) Classified Salaries a. Base Salaries b. Step & Column Adjustment c. Cost-of-Living Adjustment it. Other Adjustments e. Total Classified Salaries (Sum lines B2a thru B2d) 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 Other Financing Uses a. Transfers Out b. Other Uses Other Adjustments It, Total (Sum lines Bl thin BIO) Budget (Form 01) (A) % Change (Cots. C-A/A) (B) Projection (C) % Change (Cols. E-C/C) (D) Projection (E) 156,796, % 157,542, % 159,497, ,847,17 % 9,847,17 % 9,847,17 10,364, % 10,364, % 10,364, ,50 % 709,500,00 % 709,50 % % % % % % ,42% 178,463, % 180,418,59-56,!33,lt' L,14% 68,133, ,022, (1,800,00) 67,355, % 30,619, , ,355, ,010, (200,00) (240,00' ,619, % 30,878, % 31,101, (1,855,00) 66,510, ,878, , ,079, % 40,741, % 42,530, ,964, % 15,244, % 15,244, ,015, % 26,462, % 26,462, , % 558, % 560,46 4,168, % 4,168, % 4,168, (764,04) % (764,04) % (764,04 2,268, % 2,268, % 2,268, % % 184,948, % 186,915, 'o 188,084, C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line BI1) (7,231,534.67) (8,451,715.05). ( ' D. FUND BALANCE I. Net Beginning Fund Balance (Form 01, line Pie) 2. Ending Fund Balance (Sum lines C and Dl) 3. Components of Ending Fund Balance a. Nonspendable b. Restricted 9740 c. Committed 1. Stabilization Arrangements Other Commitments 9760 it. Assigned 9780 e. Unassigned/Unappropriated 1, Reserve for Economic Uncertainties Unassigned/Unappropriated 9790 f. Total Components of Ending Fund Balance (LineD3f must agree with line 02) 33,375, ,143, ,691, ,143, ,691, ,026, ,728, ,781, ,381, I 20,415, i 12,910, ,644, ,143, I- _17,691, SACS Financial Reporting Software File: myp(rev 03/09/2016) Page 1 Printed: 5/31/ :39 AM

10 Lynwood Unified General Fund Los Angeles County Multiyear Projections Form MYP Unrestricted/Restricted P % Budget Change Change Object (Form 01) (Cols. C-A/A) Projection (Cols.E-C/C) Projection E. AVAILABLE RESERVES 1. General Fund a. Stabilization Arrangements 9750 b. Reserve for Economic Uncertainties 9789 c. Unassigned/Unappropriated 9790 d. Negative Restricted Ending Balances (Negative resources ) 979Z 2. Special Reserve Fund - Noncapital Outlay (Fund 17) a. Stabilization Arrangements 9750 b. Reserve for Economic Uncertainties 9789 c. Unassigned/Unappropriated Total Available Reserves - by Amount (Slim lines Eta thin E2c) 4. Total Available Reserves - by Percent (Line E3 divided by 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: I. Enter the name(s) of the SELPA(s): No 0.Q_: 12,910,788 79]1 u.uu 5,644, l5,422 &5 12,910,79 III Special education pass-through funds (Column A: Fund 10, resources and , objects and ; enter projections for subsequent years I and 2 in Columns C and E) 2. District ADA Used to determine the reserve standard percentage level on line F3d (Col. A: Form A, Estimated P-2 ADA column, Lines A4 and C4; enter projections) 3. Calculating the Reserves a. Expenditures and Other Financing Uses (Line BI 1) b. Plus: Special Education Pass-through Funds (Line Flb2, if Line Fla is No) c. Total Expenditures and Other Financing Uses (Line Ha plus line F3b) d. Reserve Standard Percentage Level (Refer to Form OICS, Criterion 10 for calculation details) a. Reserve Standard - By Percent (Lute F3c times F3d) f. Reserve Standard - By Amount (Refer to Form 0lCS, Criterion 10 for calculation details) g. Reserve Standard (Greater of Line F3e or FM) It. Available Reserves (Line E3) Meet Reserve Standard (Line F3g) ,915, l58,u54,59tl.tj S 67 I l ,084, ,642, J YES SACS Financial Reporting Software File: myp (Rev 03/09/2016) Page 2 Printed: 5/31/ :39 AM

11 July 1 Budget Lynwood Unified AVERAGE DAILY ATTENDANCE Los Anoeles Co Form A P-2 ADA Estimated Actuals Buds Estimated Annual ADA Estimated Funded ADA 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 Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCl and Extended Year, and Community Day School (ADA not included in Line Al above) 3. Total Basic Aid Open Enrollment Regular ADA 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 Al above) 4. Total, District Regular ADA (Sum of Lines Al through A3) 5. District Funded County Program ADA a. County Community Schools b. Special Education-Special Day Class c. Special Education-NPS/LCl d. Special Education Extended Year e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools f. County School Tuition Fund (Out of State Tuition) [EC 2000 and 46380] g. Total, District Funded County Program ADA (Sum of Lines A5a through A5f) 6. TOTAL DISTRICT ADA (Sum of Line A4 and Line A5g) 7. Adults in Correctional Facilities 8. Charter School ADA (Enter Charter School ADA using I SACS Financial Reporting Software File: ada (Rev 03/27/2018) Page 1 of 1 Printed: 5/31/ :39 AM

12 - Lynwood Unified Budget Los Angeles County Cashflow Worksheet - Budget Year (I) Form CASH Beginning Balances _(efonly) July Au ut September October November December - ESTIMATES THROUGH THE MONTH OF A. BEGINNING CASH 61, ,564, ,367, ,478, ,356, ,258, ,172, ,836,200.54F B. RECEIPTS LCFF/Revenue Limit Sources Principal Apportionment Property Taxes Miscellaneous Funds Federal Revenue Other State Revenue Other Local Revenue Interfund Transfers In All Other Financing Sources TOTAL RECEIPTS C. DISBURSEMENTS Certificated Salaries Classified Salaries Employee Benefits Books and Supplies Services Capital Outlay Other Outgo Interfund Transfers Out All Other Financing Uses TOTAL DISBURSEMENTS D. BALANCE SHEET ITEMS Assets and Deferred Outflows ,498, ,498, ,576, ,708, ,708, ,578, ,708, ,745, , , , , ,041, , , , , , , ,190, , , , , , , , , , , , , , , , , , , ,909,972.3E 7,120, ,747, ,250, ,876, ,708, ,536, ,067, , ,480,90 5,851, ,672,66 5,931, ,864, ,795, ,694, , ,781, ,200, ,640, ,766, ,608, ,536, ,555, , , ,882, ,366, ,459,11 3,368, ,413, ,381, , ,189, , ,069, , , ,139, ,51 895,30 2,068, ,698, ,859, ,703, ,231, ,980, ,238, , , , , , , , , , , ,62 2,965,409.00' 8,317, ,637, ,372,11 14,974, ,794, ,872, ,475, 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 Suspense Clearing 9910 TOTAL BALANCE SHEET ITEMS E. NET INCREASE/DECREASE (B - C + D) 3,944, (1,196,950.85' 5,110, (3,121, (2,097,835.69) 7,913, (1,336,288.49' (2,408,671.70), F. ENDING CASH (A + E) '"l 6s,564, , , , l G. ENDING CASH, PLUS CASH I 'CCRUALS AND ADJUSTMENTS SACS Financial Reporting Software File: cashi (Rev 06/17/2014) Pagel of 2 Printed: 5/31/2018 3:37 PM

13 Lynwood Unified Los Angeles County July 1 Budget Budget Cashflow Worksheet - Budoet Year ( Form CASH - ESTIMATES THROUGH THE MONTH OF A. BEGINNING CASH B. RECEIPTS LCFF/Revenue Limit Sources Principal Apportionment Property Taxes Miscellaneous Funds Federal Revenue Other State Revenue Other Local Revenue Interfund Transfers In All Other Financing Sources 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 Nonoerating Suspense Clearing TOTAL BALANCE SHEET ITEMS E. NET INCREASE/DECREASE (B - C F. ENDING CASH LA Object March April My June JUNE ,427, ,668, ,276, ,139, Accruals Austmenth TOTAL I BUDGET 16,578, ,745, ,745, ,481, ,573, ,573, , , ,960, , ,223, , 1,129, , ,447, ,847, ,847, , , , ,399, ,364, ,364, , , , , ,50 709, ,186, ,172, ,957, , ,717, ,717,464.0 TOTALRECEIPTS C. DISBURSEMENTS Certificated Salaries ,931, ,925, ,357, ,546, ,133, ,133, Classified Salaries ,630, ,673, ,904,96 5,238, ,619, ,619, Employee Benefits ,445, ,230, ,810, ,001, ,079, ,079, Books and Supplies ,072, ,362, ,465, ,772, ,964, ,964, Services ,863, ,368, ,547, ,559, ,015, ,015, Capital Outlay , , , , ,58 463,58 Other Outgo , ,404, ,404, Interfund Transfers Out ,268, ,268, ,268, All Other Financing Uses TOTALDISBURSEMENTS 14,945, ,564,072.01' 18,094,48 37,935, ,948, , D. BALANCE SHEET ITEMS ]000 \ssetsanddeferredoufflows Cash Not In Treasury G. ENDING CASH, LUS; CASH ACCRUALS PAND ADJUSTMENTS D) 3,241, (3,392, , (14,750,764.32) 000l(L231 54LL4.67J!~7 668, : ,1, ~~J , SACS Financial Reporting Software File: cashi (Rev 06/17/2014) Page 2 of 2 Printed: 5/31/2018 3:37 PM

14 - July 1 Budget - - Lynwood Unified Budget Los Angeles County Cashflow Worksheet - Budget Year (2) Form CASH Beginning Balances Object (Ref July Augist September October November December January February ESTIMATES THROUGH THE MONTH JUNE OF A. BEGINNING CASH 54,388, , ,621, ,462, ,484, ,098, , ,857, B. RECEIPTS LCFF/Revenue Limit Sources Principal Apportionment Property Taxes Miscellaneous Funds Federal Revenue Other State Revenue Other Local Revenue Interfund Transfers In All Other Financing Sources TOTAL RECEIPTS C. DISBURSEMENTS Certificated Salaries Classified Salaries Employee Benefits Books and Supplies Services Capital Outlay Other Outgo Interfund Transfers Out ,225, ,225, ,453, ,005, ,005, ,453, ,005, ,961, , , , , ,189,68 134, ,44 717, , , , , , , , , , , , , , , ,062, ,625, ,563, ,551, ,767, ,541, ,177, ,779, , ,463,99 5,785,12 5,607, ,863, ,797, ,729, ,629,86 82, ,796, ,219, ,662, ,789, ,631, ,557, ,577, ,71 891, ,963, ,509, ,606, ,511, ,558, ,525, , ,212,21 995, ,089, , , ,160, , , ,104, ,727, ,891, ,732, ,252, , ,260, ,97 31, , , , , , , , , ,62 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 Nonoeratin ,027, ,428, ,721, ,530, ,152, ,930,22 15,029, ,612,27 Suspense Clearing 9910 TOTAL BALANCE SHEET ITEMS - E. NET INCREASE/DECREASE (B - C + D) 5,035, (803,163.00)6,841, (1,978,653.00) (1,385, ,611, (852,252.00' (1,833,004.00) F. ENDING CASH (A+ E) , , , , G. ENDING CASH, PLUS CASH ACCRUALS AND ADJUSTMENTS SACS Financial Reporting Software File: cashi (Rev 06/17/2014) Page 1 of 2 Printed: 5/31/2018 4:57 PM

15 Lynwood Unified Los Angeles r - July 1 Budget Budget (hflnw Wcrkht - udnt Year ( Form CASH ESTIMATES THROUGH THE MONTH OF Object March April May June,LAccruaIs Adjustmenth TOTAL DGET1 JUNE A. BEGINNING CASH ,82g, RECEIPTS LCFF/Revenue Limit Sources Principal Apportionment ,475, ,961, ,961, ,809, :2,:561 ::1:5: 700~ 157,542, Property Taxes Miscellaneous Funds Federal Revenue , , ,807, ,847,17 9,847,17 Other State Revenue , , ,14 3,809, ,364, ,364, Other Local Revenue , , ,60 183, , ,50 Interfund Transfers In All Other Financing Sources TOTAL RECEIPTS 19,665, ,004,21 12,113, ,611, ,463, ,463, C. DISBURSEMENTS Certificated Salaries ,863, ,858, ,273,93 12,403, ,355, ,355, Classified Salaries ,653, ,696, ,929, ,283, ,878, ,878, Employee Benefits ,592,19 4,409, ,973, ,299,07 40,741, ,741, Books and Supplies ,092, ,388, ,492, ,843, ,244, ,244, ,895, ,409, ,591, ,671, ,462, , Services Capital Outlay , ,09 9, , , , Other Outgo , ,404, ,404, Interfund Transfers Out ,268, ,268, ,268, I TOTAL DISBURSEMENTS D. BALANCE SHEET ITEMS Assets and Deferred Outflows All Other Financing Uses 15,098, ,765, ,269, ,347, ,915, Cash Not In Treasury Accounts Receivable Due From Other Funds 9310 Stores 9320 Prepaid Expenditures Other Current Assets Deferred Outflows of Resources 9490 SUBTOTAL Liabilities and Deferred Inflows Accounts Payable Due To Other Funds 0.0O Current Loans 9640 Unearned Revenues 9650 Deferred Inflows of Resources 9690 SUBTOTAL Nonoperating Suspense Clearing 9910 TOTAL BALANCE SHEET ITEMS E. NET INCREASE/DECREASE (B 4,567,03 (3,761,517.00) (6,156,641.00) (15,736,015.00'_000 - C + D) F. ENDING CASH (A + E) I 7l G. ENDING CASH, PLUS CASH ACCRUALS AND ADJUSTMENTS _.j J ,937,107.15, (SA51,715.00), SACS Financial Reporting Software File: cashi (Rev 06/17/2014) Page 2 of 2 Printed: 5/31/2018 4:57 PM

16 Lynwood Unified General Fund Los Angele County - Unrestricted and Restricted Form 01 Expenditures by Object Estimated Actuals Budget Object Description Resource Codes Codes Total Fund Unrestricted Restricted col. A + B (A) (B) (C) Total Fund Unrestricted Restricted col. D + E (ID) (E) (F) % Duff Column C & F A. REVENUES 1) LCFF Sources ) Federal Revenue ) Other State Revenue ) Other Local Revenue ) TOTAL, REVENUES B. EXPENDITURES 152,061, ,061, ,796, ,796, % 136,00 11,391, ,527, ,00 9,711,17 9,847, % 4,477, ,047,09 13,524, ,450, ,913, ,364, % 418,00 289,50 707,50 420,00 289,50 709,50 0.3% 157,092, ,728, ,821, ,802, ,914, ,717, % 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 55,817, ,527, ,345, ,164, ,969, ,133, % 21, ,226, ,612, ,148, ,471, ,619, % 29,687, ,283, ,971,11 31,571, ,508, ,079, % 5,478, ,441, ,920, , ,053, ,964, % 15,085, ,858, ,944, ,398, ,617, ,015, % 242, ,53 901, ,58 57,00 463, % 1,481, ,711, ,193, ,457,00 2,711, ,168, % (1,541,531.00) 831, (709,572.00) (1,323,816.00) 559, (764,04) 7.7% 127,639, ,539, ,179, ,733, ,947, ,680, % C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5-139) 29,452, (25,810,638.00) 3,642, ,069, (25,032, (4,963,381.67) % D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In b)transfers Out ) Other Sources/Uses a) Sources b) Uses ) Contributions ) TOTAL, OTHER FINANCING SOURCES/USES 1,765, ,765, ,268, ,268, % (24,212,27' 24,212,27 (24,636,741.00) 24,636, % (25,977,623.00) 24,212,27 (1,765,353.00) (26,904,894.00) 24,636, (2,268,153.00) 28.5% SACS Financial Reporting Software File: fund-a (Rev 04/13/2018) Page 1 Printed: 5/31/2018 6:36 PM

17 Lynwood Unified General Fund Los Angeles County - Unrestricted and Restricted Form 01 Expenditures by Object Estimated Actuals Budget Object Description Resource Codes Codes Total Fund Unrestricted Restricted col. A + B (A) (B) (C) Total Fund Unrestricted Restricted col. D + E (D) (E) (F) % Duff Column C & F E. NET INCREASE (DECREASE) IN FUND BALANCE (C + 134) 3,475, (i,598, ,876, (6,835,313.67) (396,221.00) (7,231,534.67) % 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 (Fla + Fib) d) Other Restatements 9795 e)adjusted Beginning Balance (Fic + Fid) 2) Ending Balance, June 30 (E + Fie) Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 Stores 9712 Prepaid Items 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 Unassigned/Unappropriated Amount ,422, ,173, ,595, ,799, ,575, ,375, % (1,097,278.00) (1,097,278.00) % 24,324, ,173, , ,799, ,575, , % 24,324, , ,498, ,799, , ,375, % 27,799, ,575, ,375, ,964, ,179, ,143, % 5,816, ,816, ,728, ,728, % ,799, (241,121.32) 27,558, ,964, (549,121.32) 20,415, % SACS Financial Reporting Software-2018.i.0 File: fund-a (Rev 04/ ) Page 2 Printed: 5/31/2018 6:36 PM

18 Lynwood Unified Los Angeles Courty July 1 Budget General Fund Unrestricted and Restricted Expenditures by Object Form Estimated Act Object Unrestricted Restricted Total Fund col. A + B Unrestricted Restricted Total Fund col. D + E % Diff Column G. ASSETS 1) Cash a) in County Treasury ) Fair Value Adjustment to Cash in County Treasury 9111 b) in Banks 9120 c) in Revolving Cash Account 9130 d) with Fiscal Agent/Trustee 9135 e) Collections Awaiting Deposit ) Investments ) Accounts Receivable ) Due from Grantor Government ) Due from Other Funds ) Stores ) Prepaid Expenditures ) Other Current Assets ) TOTAL, ASSETS H. DEFERRED OUTFLOWS OF RESOURCES 1) Deferred Outflows of Resources ) TOTAL, DEFERRED OUTFLOWS I. LIABILITIES 1) Accounts Payable ) Due to Grantor Governments ) Due to Other Funds ) Current Loans ) Unearned Revenue ) TOTAL, LIABILITIES J. DEFERRED INFLOWS OF RESOURCES 1) Deferred Inflows of Resources ) TOTAL, DEFERRED INFLOWS K. FUND EQUITY Ending Fund Balance, June 30 (G ) - (16 + J2) SACS Financial Reporting Software File: fund-a (Rev 04/13/2018) Page 3 Printed: 5/31/2018 6:36 PM

19 Lynwood Unified General Fund Los Angeles County - Unrestricted and Restricted Form 01 Expenditures by Object Estimated Actuals Budget Object Description Resource Codes Codes Total Fund Unrestricted Restricted cot. A + B (A) (B) (C) Total Fund Unrestricted Restricted col. D + E (D) (E) (F) % Duff Column C & F LCFF SOURCES Principal Apportionment StateAid - CurrentYear 8011 Education Protection Account State Aid - Current Year 8012 StateAid - PriorYears 8019 Tax Relief Subventions Homeowners' Exemptions 8021 Timber Yield Tax 8022 Other Subventions/In-Lieu Taxes 8029 County & District Taxes Secured Roll Taxes 8041 Unsecured Roll Taxes 8042 Prior Years' Taxes 8043 Supplemental Taxes 8044 Education Revenue Augmentation Fund (ERAF) 8045 Community Redevelopment Funds (SB 617/699/1992) 8047 Penalties and Interest from Delinquent Taxes 8048 Miscellaneous Funds (EC 41604) Royalties and Bonuses 8081 Other In-Lieu Taxes 8082 Less: Non-LCFF (50%) Adjustment ,834, ,834, ,818, ,818, % 17,755, ,755, ,755, ,755, % 1 30, ,00 15,00 15, % ,00 2, % 10,302, ,302, ,970,86 13,970, % 158,00 158,00 165,00 165,00 4.4% 405,00 405,00 450,00 450, % 463, , ,00 400, % 105,00 105,00 209, , %11 7,50 7,50 11,00 11, % Subtotal, LCFF Sources LCFF Transfers 152,061, ,061, ,796, ,796, % Unrestricted LCFF Transfers - Current Year All Other LCFF Transfers - Current Year All Other 8091 Transfers to Charter Schools in Lieu of Property Taxes 8096 Property Taxes Transfers 8097 LCFF/Revenue Limit Transfers - Prior Years 8099 SACS Financial Reporting Software File: fund-a (Rev 04/13/2018) Page 4 Printed: 5/31/2018 6:36 PM

20 Lynwood Unified General Fund Los Angeles County - Unrestricted and Restricted Form 01 Expenditures by Object Object Description Resource Codes Codes Estimated Actuals Budget Total Fund Unrestricted Restricted col. A + B (A) (B) (C) Total Fund Unrestricted Restricted col. 0 + E (D) (E) (F) TOTAL, LCFF SOURCES 152,061, ,061, ,796, ,796, % FEDERAL REVENUE % Duff Column C & F Maintenance and Operations 8110 Special Education Entitlement 8181 Special Education Discretionary Grants 8182 Child Nutrition Programs 8220 Donated Food Commodities 8221 Forest Reserve Funds 8260 Flood Control Funds 8270 Wildlife Reserve Funds 8280 FEMA 8281 Interagency Contracts Between LEAs 8285 Pass-Through Revenues from Federal Sources 8287 Title I, Part A, Basic Title I, Part D, Local Delinquent Programs Title II, Part A, Educator Quality Title Ill, Part A, Immigrant Education Proaram ,376, ,376, , ,376, % 529, , , , % 125, , , , %. 6,327, ,327, ,137, ,137, % 755, , , , % SACS Financial Reporting Software File: fund-a (Rev 04/13/2018) Page 5 Printed: 5/31/2018 6:36 PM

21 Lynwood Unified General Fund Los Angeles County Unrestricted and Restricted - Form U1 Expenditures by Object Estimated Actuals Budget Total Fund Total Fund % Duff Object Unrestricted Restricted cot. A + B Unrestricted Restricted cot. D + E Column Description Resource Codes Codes (A) (B) (C) (D) (E) (F) C & F Title Ill, Part A, English Learner Program , , , % Public Charter Schools Grant Program (PCSGP % 3020, 3040, 3041, 3045, 3060, 3061, 3110, 3150, 3155, 3177, 3180, 3181, 3185, 4050, 4123, 4124, 4126, 4127, Other NCLB I Every Student Succeeds Act 5510, Career and Technical Education ,26 140,26 126, , % All Other Federal Revenue All Other 8290 TOTAL, FEDERAL REVENUE OTHER STATE REVENUE 136,00 294, , ,00 294, , % 136,00 11,391, ,527, ,00 9,711,17 9,847, % Other State Apportionments ROCIP Entitlement Prior Years Special Education Master Plan Current Year ,962, ,962, ,64 3,922,64-1.0% Prior Years All Other State Apportionments - Current Year All Other 8311 All Other State Apportionments- Prior Years All Other 8319 Child Nutrition Programs 8520 Mandated Costs Reimbursements 8550 Lottery- Unrestricted and Instructional Materials ,529, ,529, , , % 1,947, , ,556,07 1,950,56 641,28 2,591,84 1.4% Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions Other Subventions/In-Lieu Taxes 8576 Pass-Through Revenues from State Sources 8587 After School Education and Safety (ASES) ,965,60 1,965,60 1,965,60 1,965,60 0.0% Charter School Facility Grant Drug/Alcohol/Tobacco Funds 6650, 6690, % 11 I SACS Financial Reporting Software File: fund-a (Rev 04/13/2018) Page 6 Printed: 5/31/2018 6:36 PM

22 Lynwood Unified General Fund Los Angeles County - Unrestricted and Restricted - Form 01 Expenditures by Object Estimated Actuals Budget Object Description Resource Codes Codes California Clean Energy Jobs Act Career Technical Education Incentive Grant Program American Indian Early Childhood Education Specialized Secondary Quality Education Investment Act Common Core State Standards Implementation All Other State Revenue All Other 8590 TOTAL, OTHER STATE REVENUE Total Fund Unrestricted Restricted col. A + B (A) (B) (C) Total Fund Unrestricted Restricted col. D + E (D) (E) (F) % Duff Column C & F 789, , % 869, , , , % % 851, , , , % 4,477, ,047,09 13,524, ,450, ,913, ,364, % SACS Financial Reporting Software File: fund-a (Rev 04/13/2018) Page 7 Printed: 5/31/2018 6:36 PM

23 Lynwood Unified General Fund Los Angeles County Unrestricted and Restricted * Form 01 Expenditures by Object Estimated Actuals Budget Object Description Resource Codes Codes Total Fund Unrestricted Restricted col. A + B (A) (B) (C) Total Fund Unrestricted Restricted col. D + E (D) (E) (F) % Duff Column C & F OTHER LOCAL REVENUE Other Local Revenue County and District Taxes Other Restricted Levies Secured Roll 8615 Unsecured Roll 8616 Prior Years' Taxes 8617 Supplemental Taxes 8618 Non-Ad Valorem Taxes Parcel Taxes 8621 Other 8622 Community Redevelopment Funds Not Subject to LCFF Deduction 8625 Penalties and Interest from Delinquent Non-LCFF Taxes 8629 Sales Sale of Equipment/Supplies 8631 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 Interagency Services 8677 Mitigation/Developer Fees 8681 All Other Fees and Contracts % 150,00 150,00 150,00 150,00 0.0% 68,00 68,00 70,00 70,00 2.9% 200,00 200,00 200,00 200,00 0.0% 1 Other Local Revenue Plus: Misc Funds Non-LCFF (50%) Adiustment 8691 SACS Financial Reporting Software File: fund-a (Rev 04/13/2018) Page 8 Printed: 5/31/2018 6:36 PM

24 Lynwood Unified General Fund Los Angeles County Unrestricted and Restricted Form 01 Expenditures by Object Estimated Actuals Budget Object Description Resource Codes Codes Total Fund Unrestricted Restricted cot. A + B (A) (B) (C) Total Fund Unrestricted Restricted col. D + E (D) (E) (F) %Diff Column C & F Pass-Through Revenues From Local Sources 8697 All Other Local Revenue 8699 Tuition 8710 All Other Transfers In Transfers of Apportionments Special Education SELPA Transfers From Districts or Charter Schools From County Offices From JPAs ROC/P Transfers From Districts or Charter Schools From County Offices From JPAs Other Transfers of Apportionments From Districts or Charter Schools All Other 8791 From County Offices All Other 8792 From JPAs All Other 8793 All Other Transfers In from All Others 8799 TOTAL, OTHER LOCAL REVENUE 289,50 289,50 289,50 289,50 0.0% % % ,00 289,50 707,50 420,00 289,50 709,50 0.3% "NUES 157,092, ,728, ,821, ,802, ,914, ,717, % SACS Financial Reporting Software File: fund-a (Rev 04/13/2018) Page 9 Printed: 5/31/2018 6:36 PM

25 Lynwood Unified General Fund Los Angeles County Unrestricted and Restricted Form 01 Expenditures by Object Estimated Actuals Budget Object Description Resource Codes Codes Total Fund Unrestricted Restricted col. A + B (A) (B) (C) Total Fund Unrestricted Restricted col. D + E (D) (E) (F) % Duff Column C & F CERTIFICATED SALARIES Certificated Teachers' Salaries 1100 Certificated Pupil Support Salaries 1200 Certificated Supervisors' and Administrators' Salaries 1300 Other Certificated Salaries 1900 TOTAL, CERTIFICATED SALARIES CLASSIFIED SALARIES Classified Instructional Salaries 2100 Classified Support Salaries 2200 Classified Supervisors' and Administrators' Salaries 2300 Clerical, Technical and Office Salaries 2400 Other Classified Salaries 2900 TOTAL, CLASSIFIED SALARIES 42,884, ,581, ,465, ,667, ,256, ,923, % 3,047, ,416, ,463, ,161, ,506, ,667, % 7,168, , ,103, ,711, , ,470, % 2,716, , ,312, ,624, , ,071, % 55,817, , ,345, ,164, ,969, ,133, % 872, ,435, ,307, , ,421, ,331, % 11,073,82 1,940, ,013, ,001, ,166, ,167, % 2,272, , ,613, ,365, , ,706, % 6,441, , ,704, ,172, , ,447, % 727, ,245, ,973,10 699, ,266, ,965, % 21,386, ,226, ,612, ,148, ,471, ,619, % EMPLOYEE BENEFITS STRS PERS OASDI/MedicarelAlternative Health and Welfare Benefits Unemployment Insurance Workers' Compensation OPEB, Allocated OPEB, Active Employees Other Employee Benefits TOTAL, EMPLOYEE BENEFITS BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials 4100 Books and Other Reference Materials 4200 Materials and Suoolies ,568, ,515, ,084, ,208, ,589, ,798, % 3,016, ,185, ,201, ,324, ,367, ,691, % 2,590, , ,452, ,515, , ,367, % 9,966, , ,971, ,038, ,988, ,027, % 88, , , , , , % 3,157,96 704, ,862, ,041, , ,738, % 1,000,00 1,000,00 1,000,00 1,000,00 0.0% 1,300,00 1,300,00 1,300,00 1,300,00 0.0% 29,687, ,283, ,971,11 31,571, ,508, ,079, % 1,679, ,62 2,108, ,825, , ,528,05 L 19.9% 137, , , , , , % 2,960, ,635, ,595, ,627, ,963, ,590, % SACS Financial Reporting Software File: fund-a (Rev 04/13/2018) Page 10 Printed: 5/31/2018 6:36 PM

26 Lynwood Unified General Fund Los Angeles County Unrestricted and Restricted Form 01 Expenditures by Object Estimated Actuals Budget Object Description Resource Codes Codes Noncapitalized Equipment 4400 Food 4700 TOTAL, BOOKS AND SUPPLIES SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 Travel and Conferences 5200 Dues and Memberships 5300 Insurance Operations and Housekeeping Services 5500 Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 Transfers of Direct Costs 5710 Transfers of Direct Costs - Interfund 5750 Professional/Consulting Services and Operating Expenditures 5800 Communications 5900 TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES Total Fund Unrestricted Restricted cot. A + B (A) (B) (C) Total Fund Unrestricted Restricted col. D + E (D) (E) (F) % Duff Column C & F 701, ,068, ,769, ,221, , ,574, % 5,478, ,441, ,920, ,910, ,053, ,964, % %11 420, , , , , , % 112, , , , , % 1,000,00 1,00 1,200,00 1,200, % 2,940,00 62,50 3,002,50 3,112,50 60,00 3,172,50 5.7% 1,258, ,88 2,033, ,611, , ,379, % (315,077.28' 286, (28,100.28') (258,515.00) 258, % 20, , , , % 8,346, ,273, , ,004, ,334, ,338, % 1,302, ,302, ,193, ,194, % 15,085, , ,944, ,398, ,617, ,015, % SACS Financial Reporting Software File: fund-a (Rev 04/13/2018) Page 11 Printed: 5/31/2018 6:36 PM