FY18 First Interim Estimates DUE DATE: 12/08/2017 (FRIDAY)

Transcription

1 FY18 First Interim Estimates DUE DATE: 12/08/2017 (FRIDAY) INSTRUCTIONS: PREPARE THE REPORT USING FULL ACCRUAL ACCOUNTING. FILL IN THE AMOUNTS FOR THE FOLLOWING: BALANCE SHEET AS OF 6/30/18 - COLUMN H STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES AS OF a) 10/31/17 ACTUALS ( 4 months) - COLUMN I b) 6/30/18 ESTIMATED ACTUALS ( 12 months) - COLUMN H SHOW DETAILS OF ALL THE REVENUES AND EXPENDITURES AND POST THEM IN THE CORRECT CATEGORIES. MAKE SURE TO SHOW DETAILS BY OBJECT AND FUNCTION. SALARIES AND BENEFITS SHOULD BE RECORDED SEPARATELY IN THEIR RESPECTIVE OBJECT AND FUNCTION. EXPLANATION SHOULD BE PROVIDED FOR SALARIES REPORTED WITHOUT CORRESPONDING BENEFITS OR VICE VERSA. PLEASE REFER TO CALIFORNIA SCHOOL ACCOUNTING MANUAL, PROCEDURE 910 -PROGRAM COST ACCOUNTING INDIRECT COSTS IS THE TOTAL SUPERVISORIAL OVERSIGHT FEES DEDUCTED FROM YOUR MONTHLY REVENUES. ALL OTHER FEES AND CHARGES SHOULD BE ENTERED IN PROFESSIONAL CONSULTING SERVICES & OPERATING EXPENSES. IMPORTANT: COMPLETE "BREAKDOWN OF EXPENSES " TAB. THIS REPORT IS REQUIRED BY SPECIAL EDUCATION DIVISION. IF YOU HAVE QUESTIONS PLEASE CALL OR FLORENCIA DELA CRUZ AT (213) OR AT FLORENCIA.DELACRUZ@LAUSD.NET COMPLETED REPORTS TO FLORENCIA.DELACRUZ@LAUSD.NET 1 OF 11

2 BALANCE SHEET - FULL ACCRUAL A) ASSETS Object Codes June 30, 2018 Estimated Actuals 1) Cash a) in County Treasury ,802, CHECK: 1) Fair Value Adjustment to Cash incounty Treasury b) in Banks c) in Revolving Fund , d) with Fiscal Agent e) colletions awaiting deposit ) Investments ) Accounts Receivable , ) Due from Grantor Government ) Due from Other Funds ) Stores ) Prepaid Expenditures ) Other Current Assets ) Fixed Assets: a) Land ,463, b) Land Improvements should more than Accum dep c) Accumulated Depreciation - Land Improvements input negative number d) Builidngs ,884, should more than Accum dep e) Accumulated Depreciation -Buildings 9435 (1,281,557.00) input negative number should more than f) Equipment ,239, Accum dep g) Accumulated Depreciation -Equipment 9445 (335,139.00) input negative number h) Work in Programs ) TOTAL ASSETS 41,086, B. DEFERRED OUTFLOWS OF RESOURCES 1) Deferred Outflows Of Resources ) TOTAL DEFERRED OUTFLOWS - C. LIABILITIES 1) Accounts Payable , ) Due to Grantor Governments ) Due to Other Funds ) Current Loans , ) Unearned Revenue ) Long-Term Liabilities: - a) Net Pension Liability b) Net OPEB Obligation c) Compensated Absences d) COPS Payable e) Capital Leases Payable f) Lease Revenue Bonds Payable g) Other General Long-Term Liabilities ,915, ) TOTAL LIABILITIES 10,472, D. DEFERRED INFLOWS OF RESOURCES 1) Deferred Inflows of Resources ) TOTAL DEFERRED INFLOWS - E. NET POSITION, June 30 Net Position, June 30 30,613, (must agree with line F2) (A10+B2) - (C7 +D2) DIFF BET. NET POSITION & FUND EQTY ( this should be zero) of 11 12/7/2017 3:38 PM

3 June 30, 2018 Estimated Actuals Oct 31, 2017 Actuals 12 months (4 months) A. REVENUES (Summary- -See details below) Object Codes 1) LCFF Sources ,717, ,321, ) Federal Revenue , , ) Other State Revenue , , ) Other Local Revenue , , ) TOTAL REVENUES 5,752, ,628, B. EXPENSES 1) Certificated Salaries ,627, , ) Classified Salaries , , ) Employee Benefits , , ) Books & Supplies , , ) Services and Other Operting Expenses , , ) Depreciation , , , 7) Other Outgo (excluding Transfers of indirect Costs) , , ) Other Outgo - Transfers of Indirect Costs , , ) TOTAL EXPENSES 5,061, ,456, EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER C. FINANCING SOURCES & USES 691, , 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 - - E. NET INCREASE (DECREASE) IN NET ASSET 691, , F. NET POSITION 1) Beginning Net Position a) As of July 1, 2017, unaudited ,922, ,922, b) Audit Adjustments c) As of July 1 - Audited (F1a + F1b) 29,922, ,922, d) Other Restatements e) Adjusted Beginning Net Position (F1c + F1d) 29,922, ,922, ) Ending Net Position, June 30 (E + F1e) 30,613, ,094, Components of Ending Net Position a) Net Investment in Capital Assets b) Restricted Net Position c) Unrestricted Net Position ,613, ,094, of 11 12/7/2017 3:38 PM

4 June 30, 2018 Estimated Actuals Oct 31, 2017 Actuals Revenues (DETAILS) SACS Object Resource Code (12 months) (4 months) 1) LCFF Sources Principal Apportionment State Aid - Current Year ,166, , State Aid - Prior Years Education Protection Account State Aid (EPA) - CY , , LCFF Transfers Unrestricted LCFF Transfers - Current Year All Other LCFF Transfer- Current Year Transfers to Charter Schools in lieu of Property Taxes , , In Lieu of PropTax - Prior Year Property Taxes Transfers LCFF/Revenue Limit Transfers - Prior Years TOTAL LCFF SOURCES 4,717, ,321, ) Federal Revenue Maintenance and Operations 8110 Special Ed: IDEA Basic Local Assistance - CY , , Special Ed: IDEA Basic Local Assistance - PY adjustments Special Education Discretionary Grants Child Nutrition Programs Donated Food Commodities Interagency Contracts Between LEAs 8285 NCLB: T1,Part A Basic Grts Low-Inc & Neglected , , NCLB: T1,Part A Basic School Support NCLB: Title I, Part D, Local Delinquent Programs Vocational and Applied Technology Education Other No Child Left Behind ,3030, 4126,5510 Safe and Drug Free Schools NCLB:TII, Part A, Teacher Quality , , NCLB:TII, Part A, Administrator Training NCLB:TII, Part D, Enhancing Education Through Technolog NCLB:TII, Part D, Enhancing Education Through Technolog NCLB:TIII,Immigrant Education Program NCLB:TIII, Limited English Proficient (LEP) Student Program , , NCLB:TitleV, Part B, Public Charter Schools Grant Program (PCSGP) Med-Cal Billing Option (Medical Assistance Program) All Other Federal Revenues: Others (please insert description below) TOTAL FEDERAL REVENUE 344, , ) Other State Revenue Other State Apportionments Special Education Master Plan Special Education AB602 - Current Year , , Special Education AB602 - Prior Years All Other State Apportionments - Current Year All Other State Apportionments - Prior Years Child Nutrition: School Program Mandated Costs Reimbursement , , Lottery:Unrestricted (Non Prop 20) , , State Lottery- Instructional Materials-Prop , , After School Education and Safety (ASES) , , Charter School Facility Grant California Clean Energy Jobs Act (Prop 39) Educator Effectiveness of 11 12/7/2017 3:38 PM

5 Career Technical Education Incentive Grant Program (CTE Drug/Alochol/Tobacco Funds School Based Coordination Program College Readiness Block Grant Specialized Secondary Quality Education Investment Act Common Core Standards Implementation Funds All other State Revenues: , , Others (please insert description below) Proposition 98 mandate reimbursement 73, , Other State Revenue TOTAL OTHER STATE REVENUE 558, , ) Other Local Revenues Sales Sale of Equipment/Supplies Sale of Publications Food Service Sales Other Sales Leases & Rentals Interest , , Net Increase (Decrease) in the Fair Value of Investments Fees and Contracts Child Development Parent Fees Transportation Fees from Indiviuals Interagency Services All Other Fees & Contracts Other Local Revenues , , Others (please insert description below) Grants Fund Raising/Others 2, Prior Year All Other Local 50, , Tuition All Other Transfers In Transfers of Apportionments Special Education SELPA Transfers From Districts or Charter Schools , From County Offices From JPAs Other Transfers of Apportionments From Districts or Charter Schools From County Offices From JPAs All Other Transfers in from All Others TOTAL OTHER LOCAL REVENUE 131, , TOTAL REVENUES 5,752, ,628, June 30, 2018 Estimated Actuals Oct 31, 2017 Actuals Expenses by Sub-object SACS Object FUNC (4 months) 1) Certificated Salaries Teachers' Salaries ,308, , of 11 12/7/2017 3:38 PM

6 Librarians Guidance, Welfare, & Counseling Services Pupil Support Salaries Supervisors' and Administrators' Salaries , , Other Certificated Salaries TOTAL CERTIFICATED SALARIES 1,627, , ) Classified Salaries Classified Instructional Salaries , , Classified Supervisors' and Administrators' Salaries , , Clerical, Technical and Office Salaries , , Classified Transportation Salaries Classified Food Services Salaries Classified Maintenance & Operations , , Other Classified , , TOTAL CLASSIFIED SALARIES 719, , ) Employee Benefits EE Ben - STRS - Certificated 234, , EE Ben - STRS - Certificated - Instruction , , EE Ben - STRS - Certificated - Instructional Library, Media, EE Ben - STRS - Certificated - School Administration , , EE Ben - STRS - Certificated - Guidance & Counseling Ser EE Ben - STRS - Certificated - Health Services EE Ben - STRS - Certificated - Other General Admin EE Ben - OASDI Reg - Classified 44, , EE Ben - OASDI Reg - Classified - Instruction , , EE Ben - OASDI Reg - Classified - Instructional Supervision , EE Ben - OASDI Reg - Classified - School Administration , , EE Ben - OASDI Reg - Classified - Pupil Transportation EE Ben - OASDI Reg - Classified - Food Services EE Ben - OASDI Reg - Classified - Plant Maintenance & Op , , EE Ben - OASDI Reg - Classified - Other General Administr , , EE Ben - OASDI Medicare - Certificated 23, , EE Ben - OASDI Medicare - Certificated - Instruction , , EE Ben - OASDI Medicare - Certificated - Instructional Libra EE Ben - OASDI Medicare - Certificated - School Administr , , EE Ben - OASDI Medicare - Certificated - Guidance & Coun EE Ben - OASDI Medicare - Certificated - Health Services EE Ben - OASDI Medicare - Certificated - Other General Ad EE Ben - OASDI Medicare - Classified 10, , EE Ben - OASDI Medicare - Classified - Instruction , EE Ben - OASDI Medicare - Classified - Instructional Super EE Ben - OASDI Medicare - Classified - School Administrat , , EE Ben - OASDI Medicare - Classified - Pupil Transportatio EE Ben - OASDI Medicare - Classified - Food Services EE Ben - OASDI Medicare - Classified - Plant Maintenance , EE Ben - OASDI Medicare - Classified - Other General Adm , EE Ben - Health & Welfare Benefits - Certificated 198, , EE Ben - Health & Welfare Benefits - Cert - Instruction , , EE Ben - Health & Welfare Benefits - Cert - Instructional Lib EE Ben - Health & Welfare Benefits - Cert - School Adminis , , EE Ben - Health & Welfare Benefits - Cert - Guidance & Co EE Ben - Health & Welfare Benefits - Cert - Health Services EE Ben - Health & Welfare Benefits - Cert - Other General A EE Ben - Health & Welfare Benefits - Classified 74, , EE Ben - Health & Welfare Benefits - Class - Instruction EE Ben - Health & Welfare Benefits - Class - Instructional S , EE Ben - Health & Welfare Benefits - Class - School Admin , , EE Ben - Health & Welfare Benefits - Class - Pupil Transpo EE Ben - Health & Welfare Benefits - Class - Food Services EE Ben - Health & Welfare Benefits - Class - Plant Mainten , , EE Ben - Health & Welfare Benefits - Class - Other Genera , , of 11 12/7/2017 3:38 PM

7 EE Ben - Unemployment Insurance - Certificated 2, EE Ben - Unemployment Insurance - Cert - Instruction , EE Ben - Unemployment Insurance - Cert - Instructional Lib EE Ben - Unemployment Insurance - Cert - School Adminis EE Ben - Unemployment Insurance - Cert - Guidance & Cou EE Ben - Unemployment Insurance - Cert - Health Services EE Ben - Unemployment Insurance - Cert - Other General A EE Ben - Unemployment Insurance - Classified 1, EE Ben - Unemployment Insurance - Class - Instruction EE Ben - Unemployment Insurance - Class - Instructional S EE Ben - Unemployment Insurance - Class - School Admin EE Ben - Unemployment Insurance - Class - Pupil Transpo EE Ben - Unemployment Insurance - Class - Food Services EE Ben - Unemployment Insurance - Class - Plant Maintena EE Ben - Unemployment Insurance - Class - Other General EE Ben - Workers' Compensation - Certificated 33, , EE Ben - Workers' Compensation - Cert - Instruction , , EE Ben - Workers' Compensation - Cert - Instructional Libra EE Ben - Workers' Compensation - Cert - School Administr , , EE Ben - Workers' Compensation - Cert - Guidance & Coun EE Ben - Workers' Compensation - Cert - Health Services EE Ben - Workers' Compensation - Cert - Other General Ad EE Ben - Workers' Compensation - Classified 14, , EE Ben - Workers' Compensation - Class - Instruction , EE Ben - Workers' Compensation - Class - Instructional Su EE Ben - Workers' Compensation - Class - School Adminis , , EE Ben - Workers' Compensation - Class - Pupil Transporta EE Ben - Workers' Compensation - Class - Food Services EE Ben - Workers' Compensation - Class - Plant Maintenan , EE Ben - Workers' Compensation - Class - Other General A , EE Ben - OPEB, Allocated - - EE Ben - OPEB, Allocated - Instruction EE Ben - OPEB, Allocated - School Administration EE Ben - OPEB, Allocated - Pupil Transportation EE Ben - OPEB, Allocated - Food Services EE Ben - OPEB, Allocated - Plant Maintenance & Operation EE Ben - OPEB, Allocated - Other General Administration EE Ben - OPEB, Active Employees - - EE Ben - OPEB, Active Emp - Instruction EE Ben - OPEB, Active Emp - Instructional Supervision and EE Ben - OPEB, Active Emp - School Administration EE Ben - OPEB, Active Emp - Pupil Transportation EE Ben - OPEB, Active Emp - Food Services EE Ben - OPEB, Active Emp - Plant Maintenance & Operat EE Ben - OPEB, Active Emp - Other General Administration EE Ben - Other Employment Benefits - Certificated - - EE Ben - Other Emp Benefits - Cert - Instruction EE Ben - Other Emp Benefits - Cert - Instructional Library, M EE Ben - Other Emp Benefits - Cert - School Administration EE Ben - Other Emp Benefits - Cert - Guidance & Counselin EE Ben - Other Emp Benefits - Cert - Health Services EE Ben - Other Emp Benefits - Cert - Other General Admin EE Ben - Other Employment Benefits - Classified - - EE Ben - Other Emp Benefits - Class - Instruction EE Ben - Other Emp Benefits - Class - Instructional Superv EE Ben - Other Emp Benefits - Class - School Administratio EE Ben - Other Emp Benefits - Class - Pupil Transportation EE Ben - Other Emp Benefits - Class - Food Services EE Ben - Other Emp Benefits - Class - Plant Maintenance & EE Ben - Other Emp Benefits - Class - Other General Admi TOTAL EMPLOYEE BENEFITS 640, , of 11 12/7/2017 3:38 PM

8 4) Books & Supplies Approved Textbooks and Core Curricula Materials , Books and Other Reference Materials , , Materials and Supplies , , Noncapitalized Equipment , , Other Supplies , , Pupil Transportation Food Service Supplies TOTAL BOOKS AND SUPPLIES 186, , ) Services and Other Operating Expenses Personal Services- School Administration Personal Services- Other Gen Administration Travel and Conference - Instruction , Travel and Conference - School Administration , Travel and Conference - Other Gen Administration , , Due and Memberships - Instruction , , Due and Memberships - School Admininstration , , Due and Memberships - Other Gen Administratin , Due and Memberships - Data Processing Insurance-School Administration Insurance - Other General Administration , , Operation and Housekeeping Services , , Rentals/Leases/Repairs&Noncapitalized Improvements , , Rentals/Leases/Repairs&Noncapitalized Improvements , , Rentals/Leases/Repairs&Noncapitalized Improvements Transfers of Direct Cost - School Administration Transfers of Direct Cost - Other General Admin Professional Consulting Services& Operating Exp , , Professional Consulting Services& Operating Exp Professional Consulting Services& Operating Exp - Oth , , Professional Consulting Services& Operating Exp - Plan , Communications - School Administration , , Communications - Other General Administration , , TOTAL SERVICES AND OTHER OPERATING EXPENSES 667, , ) Depreciation Depreciation Expense - Instruction , , Depreciation Expense - Instructional Superv & Admin TOTAL DEPRECIATION 979, , ) Other Outgo (excluding Transfers of Indirect Costs) Tuition Tuition for Intruction Under Interdistrict Attendance Agreeme Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter School Payments to County Offices Payments to JPAs Other Transfers Out All Other Transfers All Other Transfers Out to All Others Debt Service Debt Service-Interest , , TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 194, , ) OTHER OUTGO-TRANSFERS OF INDIRECT COSTS Transfers of Indirect Cost Transfers of Indirect Cost-Interfund 7350 TOTAL, OTHER OUTGO-TRANSFERS OF INDIRECT COSTS - - Direct Support/Indirect Costs/All Other Financing Uses Indirect Cost ( total supervisorial oversight fees only) , , Indirect Cost ( total supervisorial oversight fees only) , , TOTAL Direct Support/Indirect Costs/All Other Financing Uses 47, , All Other Financing Uses of 11 12/7/2017 3:38 PM

9 TOTAL EXPENSES 5,061, ,456, CHECK: DETAILS OF REVENUE = TOTAL REVENUE- SUMMARY; SHOULD BE ZERO - - CHECK: DETAILS OF EXPESES = TOTAL EXPENSES - SUMMARY; SHOULD BE ZERO ; OR $ IN OTHER FINANCING USES of 11 12/7/2017 3:38 PM

10 ACCELERATED ELEMENTARY BREAKDOWN OF EXPENSES AMOUNT PROGRAM SERVICES Educational Programs $ 4,196, ===>> SUPPORTING SERVICES Management and General Administrative Expenses 864, ===>> TOTAL EXPENSES 5,061, Total expenses from 1ST Interim Tab cell ref H86 $ 5,061, CHECK: should be zero $ - ===>>

11 PLEASE COMPLETE THIS SECTION PLEASE COMPLETE THIS SECTION SHOULD TIE UP WITH TOTAL EXPENSES IN THE INTERIM REPORT $ -