PROPOSED BUDGET

Transcription

1 PROPOSED BUDGET Public Hearing on June 14, 2016 Adoption on June 28, 2016 Board of Trustees: Zerrall Mc Daniel Board President Gregory Gustafson Clerk Karan Bowsher Trustee Sherri Reusche Trustee Kelly Smith Trustee Calaveras Unified School District 3304 Highway 12 San Andreas, CA Prepared By: Kassandra Booth Director of Fiscal Services

2 TABLE OF CONTENTS INTRODUCTION SUPERINTENDENT S MESSAGE... 1 EXECUTIVE SUMMARY... 2 FINANCIALS NARRATIVE ESTIMATED FINANCIAL ACTIVITY SUMMARY ESTIMATED GENERAL FUND FINANCIAL ANALYSIS ESTIMATED EXCESS FUND BALANCE ENROLLMENT & ATTENDANCE TRENDS ESTIMATED MULTIYEAR PROJECTION MULTIYEAR PROJECTION REDUCTION PLAN ORGANIZATIONAL INFORMATION PROGRAMS LONG-TERM OBLIGATIONS FACILITY PROJECTS SUMMARY COMPARATIVE ANALYSIS STATE FORMS BUDGET CERTIFICATION WORKERS COMPENSATION CERTIFICATION CRITERIA AND STANDARDS GENERAL FUND OTHER FUNDS AVERAGE DAILY ATTENDANCE SUMMARY MULTI-YEAR PROJECTION: GENERAL FUND CASH FLOW STATE SOFTWARE TECHNICAL REVIEW

3 PROPOSED BUDGET INTRODUCTION

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5 Executive Summary California school districts are required to adopt annual financial budgets to estimate the following year revenues and expenditures by June 30. The Calaveras Unified School District has completed the internal budgeting process for the fiscal year. School principals, program managers, and directors have provided input for their individual areas of responsibility, which has been consolidated to make the Calaveras Unified School District s Proposed Budget. The budget is a reflection of the Local Control Funding Formula (LCFF) assumptions based on the 2016 Governor s May Revision, and represents the estimated actuals of the Third Interim Budget. Calaveras Unified School District s Proposed Budget incorporates the Board of Trustees priorities and is reflected in the Local Control Accountability Plan (LCAP). The Proposed Budget is available for public viewing. It is also a legal requirement that a public hearing be held to allow public input before the Proposed Budget is adopted by the Board of Trustees, which will take place on June 28, The budget is a living document likely to change over the course of the year. Changes that occur at the state level and/or through the unaudited actuals process will be brought before the Board for approval as the year progresses. Revenues The District is anticipating receiving $25.7 million in LCFF revenue from the State. This is an additional $635,799 as compared to Third Interim. This increase is primarily due to the gap funding percentage projected to be 54.84%, as stated during the Governor s May Revision. However, this is offset by the district receiving zero cost of living adjustment (COLA). The District is also anticipating a one-time payment for prior years mandated reimbursements. It is projected to be $237/ADA; $678,625 for CUSD. The total anticipated revenue for Calaveras Unified School District is $29.3 million. Expenditures The District has had to reduce its certificated staff by 2.63 FTEs, equaling about $244,000 in salaries. This reduction has been necessary to help close the deficit between revenues and expenditures. Benefits increased from prior year due to employer pension rate increases, a 3% salary schedule increase and medical cap increase for CSEA bargaining members from the Agreement. Books and Supplies, Other Services & Operating Expenditures, and Capital Outlay decreased due to the removal of one-time expenditures. The District anticipates receiving $250,000 in Developer Fees (Fund 25), which is being used to offset the District s debt service payments in the General Fund. Fund Balance The District is anticipating a projected Beginning Fund Balance of $2.9 million and an Ending Fund Balance of $3.3 million. The estimated Ending Fund Balance is made up of $20,000 in Non-spendable, $678,625 Assigned ($424,932 CSEA Agreement; and $253,693 in the balance of the allocated one-time mandate funds). This leaves a projected unassigned fund balance of $2.6 million. State law requires that we set aside 3% of our expenditures for economic uncertainty. This equates to $869,600 in The remaining unassigned balance is estimated to be $1.7 million. CUSD s total unassigned Fund Balance (including the required 3%) is 9.0% of our estimated expenditures for Multiyear Projection Using the Governor s May Revision estimates, Calaveras USD is anticipating revenues to increase by approximately $200,631 in , but decreases by $521,813 in The concern is that our expenditures are increasing while our revenues are decreasing. This is mostly due to employer pension costs doubling over the next 5 years while we are anticipating 3% per year in decline in enrollment. Additional reductions in and will need to be made to meet our minimum reserve requirement of 3% in two years. It is extremely important to note that the multiyear projection does not take into account any increases in expenditures that may result from negotiated settlements, increasing needs of Special Education students, State minimum wage increase, nor any other unknown items. With this in mind, it is prudent for the District to continue to focus on ways to both reduce overall expenditures and increase revenues. Cash Flow The Proposed Budget Report indicates the District will maintain a positive cash balance and will be able to meet its cash requirements during the fiscal year. Cash and cash flow will continue to be monitored and reported on a frequent basis. 2

6 PROPOSED BUDGET FINANCIALS

7 School District Proposed Budget Report and Multiyear Fiscal Projection Public Hearing June 14, 2016 Adoption June 28, 2016 Local Educational Agencies are required to adopt a budget prior to July 1 of each year in order to authorize the expenditure of funds. The proposed budget is only an initial blueprint for revenues and expenditures since the preparation of the proposed budget occurs before the State has enacted its budget, and before actual expenditures are known for the current year. In the event that material revisions are necessary, a revised budget will be presented to the Board no less than 45 days after the Enacted State Budget. Illustrated below is a summary of the proposed state budget and budget guidelines as provided by the County Office of Education & School Services of California, as well as, the estimated financial activity for through In addition, the Proposed Budget Report contains a detailed financial report, variance analysis report, and multiyear projections specific to Calaveras Unified School District. Governor s Revised State Budget Proposal May Revision The Governor released his revised January budget proposal on May 13, 2016 (May Revision), which outlined a decrease of general fund revenues from the January proposal for The good news is that K-14 school districts and community colleges will receive additional general fund revenue, which produces an increase of over $154 million in Proposition 98 funding, after including increased local property tax collections. Therefore, Proposition 98 spending is estimated at $71.9 billion, which is comprised of one-time & ongoing spending. Illustrated below are the major components of the May Revision: Proposition 98 K-14 spending changed from the initial January budget proposal: $463 million increase in , resulting in a revised guarantee of $67.2 billion $125 million decrease in , resulting in an estimated guarantee of $69.1 billion $288 million increase in , bringing the minimum funding level to $71.9 billion Funding for LCFF was increased by an additional $2.9 billion, increasing the gap funding percent from 49.08% to 54.84%. Zero COLA for K-12 education programs, down from estimated 0.47% at January Proposal. One-time mandate repayment is estimated at $1.4 billion, which will offset any applicable mandate claim reimbursements for LEAs. The May Revision includes an increase of $33.3 million for K-12 education, totaling $398.8 million, for Proposition 39 energy efficiency projects. Early Education Block Grant proposal contained in the Governor s proposal has been rejected by both the assembly and the senate. At this time, it is unknown how preschool/early education/ transitional kindergarten will proceed. The Governor proposes $10 million in one-time funds for investment grants to be awarded to private and public postsecondary institutions to improve upon or develop four-year integrated teacher credential programs. 3

8 Local Control Funding Formula: The Local Control Funding Formula (LCFF) is intended to provide a funding mechanism that is simple and transparent while allowing local educational agencies (LEAs) maximum flexibility in allocating resources to meet local needs. While the formula itself is relatively straightforward, the transition from revenue limit funding to the LCFF is more complex. The primary cause for this complexity is the State s commitment to ensuring that all LEAs are funded at no less than they received in on a per pupil basis. The Target Entitlement represents what a Local Educational Agency (LEA) would receive at full implementation for the current fiscal year. The funding basis under the LCFF shifts from a primarily Average Daily Attendance (ADA) driven model to one that places emphasis on the student population/demographics, as well as, the District s ADA. It is calculated annually based on student population (ADA, enrollment, unduplicated pupil percentage (UPP); foster youth, socioeconomically disadvantaged, and English learners). As illustrated below, it contains multiple funding allocations: The most distinct difference between revenue limit funding and the LCFF during the transition relates to the role and impact of Cost-of-Living-Adjustments (COLA). Under revenue limits, COLAs (and their deficits) played the central role in determining changes in year-over-year funding; under the LCFF, COLAs are but one step in the formula s calculation. Illustrated below are the basic components of the formula and transition into the LCFF: Average Daily Attendance (ADA) o Similar to revenue limits, funding is calculated on ADA Annual COLA o Determined by the implicit price deflator as set in May for the budget year and estimated by the Department of Finance (DOF) for the subsequent years for use in projections Applied to grade level base grants, which drives grade span adjustment and Supplemental and Concentration grant calculations Unduplicated Percentages o Certified through enrollment data each fall and is applied to Supplemental and Concentration grant calculations Percentage of Gap Funding During Transition o Set by the DOF for the current year and estimated by the DOF for the subsequent years for use in projections Full implementation of the LCFF is anticipated to occur by If the Enacted State Budget adopts the Governor s proposed gap percentage of 54.84%, districts will have closed about 95.7% of the total gap since it was first implemented in The below graphics depicts the projected gap closure amounts through implementation of LCFF. 4

9 Supplemental and Concentration Grants: Education Code Section increases the LCFF base grant by a supplemental grant and a concentration grant. These are determined by LEAs unduplicated count of pupils who are eligible for free and reduced price meals, or who are classified as English Learners, or as Foster Youth. The Superintendent of Public Instruction will annually compute the percentage of unduplicated count using the criteria above, utilizing data reported through the California Longitudinal Pupil Achievement Data System (CALPADS). A pupil who is identified in more than one category will only be counted once in determining the unduplicated pupil count. This data is subject to annual review and validation by the county office of education and is subject to audit under the State audit guidelines. Home-To-School Transportation: Home-to-School Transportation, including special education and small school district transportation, is a permanent add-on to LCFF target entitlements. Although the program has been repealed, the funds are made available to the school districts, county offices of education and charter schools that previously received this funding at the same level received in The use of the funds was intended to be flexible for any educational purpose. However, the budget contains transportation maintenance of effort language to continue expending at the same level as received in revenue for this purpose in [see Education Code 2575(k)(1) and Education Code (a)(6)(B)]. This requirement is ongoing. Local Control Accountability Plans: Effective , LCFF relies on the use of accountability plans in shifting control of LEA budgets from the State to the local level. Therefore, school districts and county offices of education (COEs) are required to adopt a Local Control and Accountability Plan (LCAP) using a template adopted by the State Board of Education (SBE). It is required that the LCAP be effective for three years (updated annually), and include annual goals for pupils (including each subgroup of pupils) to be achieved for state and local priorities, as well as, identify the specific actions the school district will take during each year of the plan to achieve specified goals. 5

10 Prior to adopting or updating the LCAP, a district must provide the public and parent advisory committees an opportunity to review and comment on the proposed LCAP. In addition, a district must hold at least one public hearing to solicit public comments regarding the LCAP, and must adopt the LCAP at a subsequent public meeting. Further, the LCAP must be adopted before the budget is adopted. Career Technical Education Incentive Grants (CTEIG): The State Budget enacted a three-year competitive Career Technical Education (CTE) Incentive Grants for each of the next three years: $400 million in , $300 million in and $200 million in The minimum local-to-state funding match ratio requirement is 1:1 in , 1.5:1 in and 2:1 in Discretionary Funds (one-time funding): As described above, $1.4 billion in Proposition 98 resources is proposed to be appropriated in one-time funding, which amounts to approximately $237 per ADA. Proposition 39: The May Revision includes an increase in the amount of energy efficiency funds available to K-12 schools in by $33.3 million to $398.8 million. All funds must be encumbered by June 30, 2018, and projects must be completed by June 30, CUSD Primary Budget Components Average Daily Attendance (ADA) is estimated at 2,749 (excluding COE ADA) Estimate ADA to decrease by 91 from P-2 of 2,840 The District s estimated unduplicated pupil percentage for supplemental & concentration funding is estimated to be 51.3% in , which puts the districts three-year rolling average at 56.11% for The percentage will be revised based on final data in October 2016 (CBEDS). Lottery revenue is estimated to be $140 per ADA for unrestricted purposes and $41 per ADA for restricted purposes (unchanged from Third Interim) Mandated Cost Block Grant is $28 for K-8 ADA, and $56 for 9-12 ADA (unchanged from Third Interim). One-Time Mandated Cost reimbursement is projected at $237 per ADA. Except as illustrated under Contributions to Restricted Programs, all federal and state restricted categorical programs are self-funded. General Fund Revenue Components The District receives funding for its general operations from various sources. A summary of the major funding sources is illustrated below: Third Interim Budget Proposed Budget Variance between 3rd & Proposed Description Unrestricted Restricted Combined Unrestricted Restricted Combined Unrestricted Restricted Combined LCFF 25,119,292 25,119,292 25,755,091 25,755, , ,799 Federal Revenue 1,398,723 1,398, , ,980 (500,743) (500,743) State Revenue 2,059, ,394 2,983,272 1,187,001 1,357,291 2,544,292 (872,877) 433,897 (438,980) Local Revenue 556, ,849 1,032, , ,048 (379,266) (475,849) (855,115) Total Revenues 27,735,485 2,797,966 30,533,451 27,119,140 2,255,271 29,374,411 (616,344) (542,695) (1,159,039) Following is a graphical depiction of CUSD s 2016/17 Proposed revenue by percentage: 6

11 Education Protection Account As approved by the voters on November 6, 2012, The Schools and Local Public Safety Protection Act of 2012 (Proposition 30) temporarily increased the State s sales tax rate and the personal income tax rates for taxpayers in high tax brackets. These taxes were estimated generate more than $8 billion annually at their peak; however, they begin to expire commencing in 2016: The 0.25% sales tax increase expires in 2016 (i.e., the fiscal year) The high-bracket personal income tax increase expires in 2018 (i.e., the fiscal year) While EPA dollars are part of and not in addition to State Aid for most school districts, the EPA funding is additional State Aid for Basic Aid districts. K-14 local agencies have the sole authority to determine how the funds received from the EPA are spent, but with these provisions: A spending plan must be approved by the governing board during a public meeting EPA funds cannot be used for the salaries or benefits of administrators or any other administrative costs Each year, the local agency must publish on its website an accounting of how much money was received from the EPA and how the funds were expended Illustrated below is how the District s EPA funds are appropriated for the & school years. Amounts will be revised throughout the year based on information received from the State. Education Protection Account (EPA) Budget Proposed Budget Third Interim Proposed EPA REVENUE EPA Funds $996,731 $559,429 EPA EXPENDITURES Certificated Salaries 739, ,439 Certificated Benefits 257, ,990 TOTAL $996,731 $559,429 7

12 Operating Expenditure Components The General Fund is used for the majority of the functions within the District. As illustrated below, the largest part of expenditures are salaries and benefits that comprise of approximately 86% of the District s unrestricted budget, and approximately 84% of the total General Fund budget Third Interim Budget Proposed Budget Variance between 3rd & Proposed Description Unrestricted Restricted Combined Unrestricted Restricted Combined Unrestricted Restricted Combined Certificated Salaries 9,648,497 1,914,615 11,563,112 9,655,627 1,779,344 11,434,971 7,130 (135,271) (128,141) Classified Salaries 3,318,072 1,511,245 4,829,317 3,357,378 1,706,883 5,064,261 39, , ,945 Benefits 5,244,503 2,145,868 7,390,371 5,356,777 2,606,341 7,963, , , ,747 Books and Supplies 1,107,559 1,186,241 2,293, , ,441 1,269,302 (263,698) (760,800) (1,024,498) Other Services & Oper. 1,725,272 1,182,047 2,907,319 1,653, ,521 2,396,497 (71,296) (439,526) (510,822) Capital Outlay 1,748,761 64,067 1,812,828 30, , ,665 (1,718,761) 66,598 (1,652,163) Other Outgo 392, , , , , , , ,313 Transfer of Indirect (90,214) 35,868 (54,346) (94,800) 38,353 (56,447) (4,586) 2,485 (2,101) Total Expenditures 23,095,082 8,039,949 31,135,031 21,352,851 7,635,460 28,988,311 (1,742,231) (404,489) (2,146,720) Following is a graphical description of the District s 2016/17 Proposed expenditures by percentage: Contributions to Restricted Programs The budget includes the following transfers of unrestricted resources to restricted programs to cover restricted program expenditures in excess of revenue: Description Third Interim Proposed Agricultural Vocational Ed* 11,761 - BTSA / Induction 28,264 42,432 Restricted Maintenance 860, ,000 Special Education 3,752,848 4,454,757 Total Contributions $4,652,919 $5,380,189 8

13 General Fund Summary The District s is projecting a General Fund operating surplus of $386,101 for This is due to the anticipated onetime revenue from the mandate reimbursement of $678,625. Without these one-time funds, the District would be deficit expending by $292,525 for The District is projecting an ending fund balance of $3.3 million. The components of the District s fund balance is as follows: revolving cash - $20,000; $678,625 Assigned ($424,932 for CSEA and $253,693 one-time mandate funds balance); economic uncertainty - $870,000; and unassigned / unappropriated of $1,739,053. In accordance with SB 858 a description of assigned & unassigned balances is illustrated in detail in the Estimated Excess Fund Balance section of this report (page 12). CSEA Agreement Over the course of the & school year, District Administration and the CSEA negotiation team have worked diligently and respectfully to address the financial compensation of our classified staff in a fiscally prudent manner. The Board of Trustees approved on March 1, 2016 to increase the CSEA salary schedules by 3% and increase CSEA medical cap by $200 per month, per member. The amount remaining for the CSEA Agreement, which is for , is projected to costs the District s General Fund $424,932 (one-time). The district will pay this amount out to its CSEA employees as soon as the district receives the projected one-time mandate reimbursement cash from the State. It is currently reserved in the Assigned Fund Balance in the District s financial statements. Cash Flow The District is anticipating having positive monthly cash balances during the school year. Fund Summaries As illustrated below, all Funds are anticipated to have a positive ending fund balance at June 30, Estimated Beginning Fund Balance Revenue Expenditures Net Surplus / (Deficit) Projected Ending Fund Balance Fund 01 General Fund (Unrestricted and Restricted) 2,921,577 29,374,411 28,988, ,101 3,307, Child Development 41, , ,266 26,339 67, Cafeteria 171,912 1,138,864 1,260,305 (121,441) 50, Deferred Maintenance 21 Building Fund 25 Capital Facilities 81, , , , County School Facilities 40 Special Reserve Fund Capital Projects 92,760 92, Bond Interest & Redemption 2,365,453 2,293,768 2,293,768 2,365, Blended Component Debt Service 469, ,581 All Funds Total $6,143,929 $33,656,248 $33,364,650 $291,599 $6,435,528 9

14 CALAVERAS UNIFIED SCHOOL DISTRICT Proposed Budget Estimated Financial Activity: All Funds REVENUES Bond Blended Cafeteria County Interest Component Child Special Deferred Capital School Capital & Debt General Development Revenue Maintenance Building Facilities Facilities Projects Redemption Service Fund (01) Fund (12) Fund (13) Fund (14) Fund (21) Fund (25) Fund (35) Fund (40) Fund (51) Fund (52) Total General Purpose (LCFF) Revenues: State Aid & EPA 10,228, ,228,246 Property Taxes & Misc. Local 15,526, ,526,845 Total General Purpose 25,755, ,755,091 Federal Revenues 897,980 20, , ,757,714 Other State Revenues 2,544, ,682 67, ,849,419 Other Local Revenues 177, , , , ,293,768-3,294,025 TOTAL - REVENUES 29,374, ,605 1,138, , ,293,768-33,656,248 EXPENDITURES Description Certificated Salaries 11,434, ,434,971 Classified Salaries 5,064, , , ,917,837 Employee Benefits (All) 7,963, , , ,433,884 Books & Supplies 1,269,302 10, , ,661,378 Other Operating Expenses (Services) 2,396,497 37,281 22, ,456,203 Capital Outlay 160, ,665 Other Outgo 755, , ,293,768-3,299,713 Direct Support/Indirect Costs (56,447) 9,720 46, TOTAL - EXPENDITURES 28,988, ,266 1,260, , ,293,768-33,364,650 EXCESS (DEFICIENCY) 386,100 26,339 (121,441) ,598 OTHER SOURCES/USES Transfers In Transfers (Out) Net Other Sources (Uses) Contributions to Restricted Programs TOTAL - OTHER SOURCES/USES FUND BALANCE INCREASE (DECREASE) 386,100 26,339 (121,441) ,598 FUND BALANCE Beginning Fund Balance 2,921,577 41, , ,177-92,760 2,365, ,581 6,143,930 Ending Balance, June 30 3,307,677 67,809 50, ,777-92,760 2,365, ,581 6,435,528 10

15 CALAVERAS UNIFIED SCHOOL DISTRICT Proposed Budget General Fund Financial Analysis Third Interim Budget Proposed Budget Variance between 3rd & Proposed Description Unrestricted Restricted Combined Unrestricted Restricted Combined Unrestricted Restricted Combined REVENUES General Purpose Revenue 25,119,292 25,119,292 25,755,091 25,755, , ,799 (A) Federal Revenue 1,398,723 1,398, , ,980 (500,743) (500,743) (B) State Revenue 2,059, ,394 2,983,272 1,187,001 1,357,291 2,544,292 (872,877) 433,897 (438,980) (C) Local Revenue 556, ,849 1,032, , ,048 (379,266) (475,849) (855,115) (D) Total Revenues 27,735,485 2,797,966 30,533,451 27,119,140 2,255,271 29,374,411 (616,344) (542,695) (1,159,039) EXPENDITURES Certificated Salaries 9,648,497 1,914,615 11,563,112 9,655,627 1,779,344 11,434,971 7,130 (135,271) (128,141) (E) Classified Salaries 3,318,072 1,511,245 4,829,317 3,357,378 1,706,883 5,064,261 39, , ,945 (F) Benefits 5,244,503 2,145,868 7,390,371 5,356,777 2,606,341 7,963, , , ,747 (G) Books and Supplies 1,107,559 1,186,241 2,293, , ,441 1,269,302 (263,698) (760,800) (1,024,498) (H) Other Services & Oper. 1,725,272 1,182,047 2,907,319 1,653, ,521 2,396,497 (71,296) (439,526) (510,822) (H) Capital Outlay 1,748,761 64,067 1,812,828 30, , ,665 (1,718,761) 66,598 (1,652,163) (I) Other Outgo 392, , , , , , , ,313 (J) Transfer of Indirect (90,214) 35,868 (54,346) (94,800) 38,353 (56,447) (4,586) 2,485 (2,101) Total Expenditures 23,095,082 8,039,949 31,135,031 21,352,851 7,635,460 28,988,311 (1,742,231) (404,489) (2,146,720) Excess / (Deficiency) 4,640,403 (5,241,983) (601,581) 5,766,290 (5,380,189) 386,100 1,125,887 (138,206) 987,681 OTHER SOURCES/USES Transfers In Transfers Out (160,508) (160,508) 160, ,508 (K) Net Other Sources (Uses) Contributions to Restricted (4,652,918) 4,652,918 (5,380,189) 5,380,189 (727,271) 727,271 Total Financing Sources/Uses (4,813,426) 4,652,918 (160,508) (5,380,189) 5,380,189 (566,763) 727, ,508 Net Surplus / (Deficit) (173,024) (589,065) (762,089) 386, , , ,065 1,148,189 FUND BALANCE, RESERVES Beginning Balance 3,094, ,065 3,683,666 2,921,577 2,921,577 (173,024) (589,065) (762,089) Ending Balance 2,921,577 2,921,577 3,307,678 3,307, , ,100 Nonspendable (Revolving Cash) 20,000 20,000 20,000 20,000 Restricted Assigned 424, , , , , ,693 (L) Unassigned REU 934, , , ,000 (64,000) (64,000) Unassigned Other 1,542,645 1,542,645 1,739,053 1,739, , ,407 Total Fund Balance 2,921,577 2,921,577 3,307,678 3,307, , ,100 Notes: (A) Projected LCFF Gap funding is 54.84% with zero COLA (B) Decrease in Federal Revenue is due to removing prior year carryover (C) Decrease in State Revenue is primarily due to projected one-time mandate reimbursement reduction as well removal of prior year carryover (D) Decrease in Local Revenue due to removal of prior year carryover, one-time donations, and one-time grants. (E) Reduction in Certificated Salaries due to declining enrollment (F) Increase in Classified Salaries due to 3% increase in CSEA salary schedule and additional Paraeducator support in Special Education (G) Increase in Benefits due to STRS/PERS increases, and CSEA's $200/month medical cap increase (H) Decrease in Supplies & Services is due to the removal of one-time funds and carryover (I) Decrease in Capital Outlay is due to removal one-time funds used to purchase five buses and the TMS kitchen project (J) Increase in Other Outgo due to amount projected in Developer Fees (Fund 25), as well as projected excess costs paid to County SELPA for CUSD students. (K) Decrease in Transfers Out for Deferred Maintenance (Fund 14) and CPAC (Fund 21) (L) Projected amount of one-time payout to CSEA members for % salary increase and $200/month medical increase and remaining balance of one-time mandate reimbursement funds 11

16 Budget Adoption Reserves Substantiation of need for reserves greater than the state required minimum reserve for economic uncertainty District: Calaveras Unified School District CDS #: The governing board of a school district that proposes to adopt a budget that includes a combined assigned and unassigned ending fund balance in excess of the minimum recommended reserve for economic uncertainties, shall, at the Budget Adoption public hearing, provide: The minimum recommended reserve for economic uncertainties; The combined assigned and unassigned ending fund balances that are in excess of the minimum recommended reserve for economic uncertainties for each fiscal year identified in the budget; and A statement of reasons to substantiate the need for reserves that are higher than the minimum recommended reserve Total General Fund Expenditures & Other Uses $ 28,988,311 Minimum Reserve requirement 3% $ 869,649 General Fund Combined Ending Fund Balance $ 3,307,678 Special Reserve Fund Ending Fund Balance $ Components of ending balance: Nonspendable (revolving, prepaid, etc.) $ 20,000 Restricted $ Committed $ Assigned $ 678,625 Reserve for economic uncertainties $ 870,000 Unassigned and Unappropriated $ 1,739,053 Subtotal Assigned, Unassigned & Unappropriated $ 3,287,678 Total Components of ending balance $ 3,307,678 TRUE Assigned & Unassigned balances above the minimum reserve requirement $ 2,418,029 Statement of Reasons The District's Fund Balance includes assigned, unassigned and unappropriated components, that in total are greater than the Minimum Recommended Reserve for Economic Uncertainties because: Calaveras Unified School District's assigned and unassigned projected fund balance is greater than the state's minimum required reserve due to the projected one time funding and the long term projections that show the district may not be able to meet the minium required reserve in Furthermore, Calaveras Unified School District enrollment is still declining which means greater instability to meet its future obligations. 12

17 Enrollment & Attendance Over the last 14 years, Calaveras Unified has been experiencing a drop in enrollment in its schools. The District reports its enrollment data to the State through the California Basic Educational Data System (CBEDS), which is an annual data collection administered in October of every year. Below is a graphical representation of the decline in enrollment through the years: California school districts receive a significant portion of their funding from State appropriations. School Districts funding is based on Average Daily Attendance (ADA), which is defined as the total days of student attendance divided by the total days of instruction. The higher a district s attendance rates, the greater amount of overall funding a school district receives. 13

18 Enrollment Projections Assumptions When determining projected enrollment for CUSD, the figure for the outgoing 12th grade class is eliminated and the figure for the current Kindergarten enrollment is replicated as a projected figure for the incoming Kindergarten class. The district's declining enrollment trend is aligned to this practice in that the outgoing Senior class has been significantly larger than the incoming Kindergarten class. This is a trend that will continue until this year s 9th grade class graduates in This year s 9th grade class, the Class of 2019, is the last class whose enrollment is much larger than the incoming Kindergarten class. At that point, in the 2020/2021 school year, we project that the decline will flatten out to a greater degree and we should be able to experience a relative level of stability. Below is the weekly enrollment report from May 25 th, 2016, depicting the grade level enrollment by school: GRADE TK K Sp Ed TOTAL ENROLL JLE MHE RRF SAE VSE WPE TMS CHS GSHS SHEC TOTAL ,970 Student Demographics Since LCFF was rolled out, more awareness has been made on our student demographics. This information is important to note, as a large portion of our state funding is generated by specific groups of students; Free and Reduced Price Meal (FRPM) Eligibility, Foster Youth / Homeless, and English Learners. FRPM Foster/ Site CBEDS Eligibility Homeless 2015 Student Demographics 2014 Student Demographics English Learners Total Unduplicated Unduplicated Percent CBEDS Total Unduplicated Unduplicated Percent JLE % % MHE % % RRF % % SAE % % VSE % % WPE % % TMS % % CHS % % SHEC % % GSHS % % NPS % % TOTAL 2,996 1, , % 3,079 1, % 14

19 Multiyear Projection General Planning Factors: In May 2016, the Department of Finance (DOF) released the following planning factors: Fiscal Year Planning Factors COLA (DOF) -0-% 1.11% 2.42% 2.67% 2.00%** LCFF Gap Funding Percentage (DOF) 54.84% 73.96% 41.22% 75.16% 10** STRS Employer Rates 12.58% 14.43% 16.28% 18.13% 19.10% PERS Employer Rates (PERS Board / Actuary)* % 15.50% 17.10% 18.60% 19.80% Lottery unrestricted per ADA $140 $140 $140 $140 $140 Lottery Prop. 20 per ADA $41 $41 $41 $41 $41 Mandated Cost per ADA / One Time Allocations $237 $-0- $-0- $-0- $-0- Mandate Block Grant for Districts K-8 per ADA $28.42 $28.42 $28.42 $28.42 $28.42 Mandate Block Grant for Districts 9-12 per ADA $56 $56 $56 $56 $56 State Preschool Daily Reimbursement Rate $23.87 $23.87 $23.87 $23.87 $23.87 General Child Care Daily Reimbursement Rate $36.67 $36.67 $36.67 $36.67 $36.67 Routine Restricted Maintenance Account 3% 3% 3% 3% 3% *PERS rates for and on-going are projections. ** Estimated COLA & Full LCFF Implementation Revenue Assumptions: The District anticipates enrollment to decrease approximately 3% each year. Details of projected enrollment decrease is explained in detail in the Enrollment and Attendance section of this report (pages 13-14). Federal revenue is estimated to remain flat due to increased number of students qualifying for free and reduced priced meals and declining enrollment. Other State revenue is estimated to decrease for primarily due to removing one-time discretionary mandated cost revenue, and will remain constant thereafter. Local revenue is estimated to remain flat. Increase of contributions to restricted programs is primarily due to accounting for increased costs associated with salary step costs, increased Routine Restricted Maintenance contributions, and increasing excess costs for County Special Education services for CUSD students. Expenditure Assumptions: Salary changes from encompass step & column increases. Assembly Bill 1469 increased the contribution rates that employers, employees and the State pay to support the State Teachers Retirement System. The CalPERS Board approved an employer contribution rate of % for The above table outlines the estimated CalPERS rates. Therefore, adjustments to benefits reflect the effects of salary changes noted above, and expected increases to employer pension costs. Supplies, as well as, Other Services and Operating Expenditures are expected to remain relatively flat for Estimated Ending Fund Balances: During , the District estimates that the General Fund is projected to have a deficit of $851,886 resulting in an ending General Fund balance of approximately $1.7 million. The unassigned reserve in is projected to be 5.96% of total expenditures. During , the District estimates that the General Fund is projected to have a deficit of $2,071,262 resulting in an Ending General Fund balance of approximately $384,530. This leaves the District below the required minimum reserve. The following page depicts the District s financial condition, if no reductions are made. Furthermore, this multiyear projection does not account for any future negotiated settlements, State minimum wage increases, increasing needs of Special Education students, deferred maintenance needs, nor any other unknown expenditures. 15

20 6/7/2016 CALAVERAS UNIFIED SCHOOL DISTRICT Proposed Budget General Fund Multiyear Projection without reductions Proposed Budget Projected Budget Projected Budget Projected Budget Projected Budget Description Unrestricted Restricted Combined Unrestricted Restricted Combined Unrestricted Restricted Combined Unrestricted Restricted Combined Unrestricted Restricted Combined REVENUES General Purpose Revenue 25,755,091 25,755,091 25,955,722 25,955,722 25,433,909 25,433,909 25,326,660 25,326,660 25,244,393 25,244,393 Federal Revenue 897, , , , , , , , , ,980 State Revenue 1,187,001 1,357,291 2,544, ,248 1,109,223 1,611, ,749 1,109,223 1,608, ,322 1,109,223 1,606, ,829 1,109,223 1,604,052 Local Revenue 177, , , , , , , , , ,049 Total Revenues 27,119,140 2,255,271 29,374,411 26,628,019 2,007,203 28,635,222 26,103,707 2,007,203 28,110,910 25,994,031 2,007,203 28,001,234 25,909,271 2,007,203 27,916,474 EXPENDITURES Certificated Salaries 9,655,627 1,779,344 11,434,971 9,792,970 1,774,261 11,567,230 9,903,620 1,803,342 11,706,962 10,051,565 1,832,610 11,884,175 10,190,196 1,856,698 12,046,894 Classified Salaries 3,357,378 1,706,883 5,064,261 3,426,283 1,755,885 5,182,168 3,498,245 1,795,037 5,293,282 3,564,488 1,838,519 5,403,007 3,633,051 1,879,652 5,512,704 Benefits 5,356,777 2,606,341 7,963,117 5,653,913 2,671,946 8,325,860 5,926,722 2,754,966 8,681,688 6,243,521 2,836,987 9,080,508 6,419,392 2,899,089 9,318,481 Books and Supplies 843, ,441 1,269, , ,316 1,210, , ,932 1,196, , ,159 1,184, , ,039 1,174,397 Other Services & Oper. Exp 1,653, ,521 2,396,497 1,639, ,286 2,341,762 1,639, ,242 2,337,718 1,639, ,189 2,330,665 1,639, ,267 2,324,743 Capital Outlay 30, , ,665 30,000 27,842 57,842 30,000 27,842 57,842 30,000 27,842 57,842 30,000 27,842 57,842 Other Outgo 550, , , , , , , , , , ,913 1,070, , ,913 1,174,620 Transfer of Indirect (94,800) 38,353 (56,447) (87,884) 31,437 (56,447) (87,884) 31,437 (56,447) (87,884) 31,437 (56,447) (87,884) 31,437 (56,447) Total Expenditures 21,352,851 7,635,460 28,988,311 21,848,223 7,638,885 29,487,108 22,309,462 7,872,710 30,182,171 22,844,937 8,109,654 30,954,590 23,231,297 8,321,935 31,553,232 Excess / (Deficiency) 5,766,290 (5,380,189) 386,100 4,779,796 (5,631,682) (851,886) 3,794,245 (5,865,507) (2,071,262) 3,149,094 (6,102,451) (2,953,357) 2,677,974 (6,314,732) (3,636,758) OTHER SOURCES/USES Transfers In Transfers Out Net Other Sources (Uses) Contributions to Restricted (5,380,189) 5,380,189 (5,631,682) 5,631,682 (5,865,507) 5,865,507 (6,102,451) 6,102,451 (6,314,732) 6,314,732 Total Financing Sources/Uses (5,380,189) 5,380,189 (5,631,682) 5,631,682 (5,865,507) 5,865,507 (6,102,451) 6,102,451 (6,314,732) 6,314,732 Net Surplus / (Deficit) 386, ,100 (851,886) (851,886) (2,071,262) (2,071,262) (2,953,357) (2,953,357) (3,636,758) (3,636,758) FUND BALANCE, RESERVES Beginning Balance 2,921,577 2,921,577 3,307,678 3,307,678 2,455,792 2,455, , ,530 (2,568,827) (2,568,827) Ending Balance 3,307,678 3,307,678 2,455,792 2,455, , ,530 (2,568,827) (2,568,827) (6,205,585) (6,205,585) Nonspendable (Revolving Cash) 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 Restricted Assigned 678, , , , , , , , , ,625 Unassigned 3% REU 870, , , , , , , , , ,000 Unassigned Other 1,739,053 1,739, , ,167 (1,220,095) (1,220,095) (4,196,452) (4,196,452) (7,851,210) (7,851,210) Total Fund Balance 3,307,678 3,307,678 2,455,792 2,455, , ,530 (2,568,827) (2,568,827) (6,205,585) (6,205,585) Unassigned Reserve (including 3% REU) 9.00% 5.96% -1.04% % % 16 CUSD MYP- As Is

21 Multiyear Projection Reduction Plan Due to the district s projected Ending Fund balance, we are required to outline a detailed spending reduction plan. After much discussion, deliberation, and information gathering, the following reduction must be made to meet the minimum required reserve levels in In , the District will need to reduce 2.5 Certificated FTEs ($231,820), Athletic Transportation to away games ($50,000), and the Cosmetology program ($203,328). This is estimated to reduce on-going expenditures by a total of $485,148 each year. This reduction will bring our deficit down to $359,534 and our total unassigned reserve to 7.76% of expenditures. In , further reductions are necessary to bring us to our required minimum reserve of 3%. Currently, we have identified a necessary reduction of 3 additional certificated FTEs. This is projected to reduce our expenditures by $278,185. We will still have a large projected deficit of $1.3 million, however our projected unassigned reserve will be 3.15% of total expenditures. Further reductions will need to be made as we move into and on-going based on our current projections. Our largest issue is declining enrollment and insufficient state revenue for our students. It is extremely important to note that the multiyear projections do not take into account any future negotiated settlements, State minimum wage increases, increasing needs of Special Education students, deferred maintenance needs, nor any other unknown expenditures. It will be important for the District to continue to focus on ways to both reduce overall expenditures and increase revenues. Conclusion: The projected budget and multi-year projection supports that the District will be able to meet its financial obligations for the current and two subsequent years with the reductions outlined above. 17

22 6/7/2016 CALAVERAS UNIFIED SCHOOL DISTRICT Proposed Budget General Fund Multiyear Projection with reductions Proposed Budget Projected Budget Projected Budget Projected Budget Projected Budget Description Unrestricted Restricted Combined Unrestricted Restricted Combined Unrestricted Restricted Combined Unrestricted Restricted Combined Unrestricted Restricted Combined REVENUES General Purpose Revenue 25,755,091 25,755,091 25,955,722 25,955,722 25,433,909 25,433,909 25,326,660 25,326,660 25,244,393 25,244,393 Federal Revenue 897, , , , , , , , , ,980 State Revenue 1,187,001 1,357,291 2,544, ,248 1,109,223 1,611, ,749 1,109,223 1,608, ,322 1,109,223 1,606, ,829 1,109,223 1,604,052 Local Revenue 177, , , , , , , , , ,049 Total Revenues 27,119,140 2,255,271 29,374,411 26,628,019 2,007,203 28,635,222 26,103,707 2,007,203 28,110,910 25,994,031 2,007,203 28,001,234 25,909,271 2,007,203 27,916,474 EXPENDITURES Certificated Salaries 9,655,627 1,779,344 11,434,971 9,502,153 1,774,261 11,276,413 9,437,974 1,803,342 11,241,316 9,584,334 1,832,610 11,416,944 9,721,340 1,856,698 11,578,037 Classified Salaries 3,357,378 1,706,883 5,064,261 3,401,283 1,755,885 5,157,168 3,473,245 1,795,037 5,268,282 3,539,488 1,838,519 5,378,007 3,608,051 1,879,652 5,487,704 Benefits 5,356,777 2,606,341 7,963,117 5,524,435 2,671,946 8,196,382 5,714,767 2,754,966 8,469,733 6,022,245 2,836,987 8,859,232 6,192,549 2,899,089 9,091,637 Books and Supplies 843, ,441 1,269, , ,316 1,163, , ,932 1,149, , ,159 1,138, , ,039 1,128,415 Other Services & Oper. Exp 1,653, ,521 2,396,497 1,639, ,286 2,341,762 1,639, ,242 2,337,718 1,639, ,189 2,330,665 1,639, ,267 2,324,743 Capital Outlay 30, , ,665 30,000 27,842 57,842 30,000 27,842 57,842 30,000 27,842 57,842 30,000 27,842 57,842 Other Outgo 550, , , , , , , , , , ,913 1,070, , ,913 1,174,620 Transfer of Indirect (94,800) 38,353 (56,447) (87,884) 31,437 (56,447) (87,884) 31,437 (56,447) (87,884) 31,437 (56,447) (87,884) 31,437 (56,447) Total Expenditures 21,352,851 7,635,460 28,988,311 21,355,870 7,638,885 28,994,755 21,560,204 7,872,710 29,432,913 22,085,148 8,109,654 30,194,802 22,464,615 8,321,935 30,786,550 Excess / (Deficiency) 5,766,290 (5,380,189) 386,100 5,272,148 (5,631,682) (359,534) 4,543,503 (5,865,507) (1,322,004) 3,908,883 (6,102,451) (2,193,568) 3,444,656 (6,314,732) (2,870,077) OTHER SOURCES/USES Transfers In Transfers Out Net Other Sources (Uses) Contributions to Restricted (5,380,189) 5,380,189 (5,631,682) 5,631,682 (5,865,507) 5,865,507 (6,102,451) 6,102,451 (6,314,732) 6,314,732 Total Financing Sources/Uses (5,380,189) 5,380,189 (5,631,682) 5,631,682 (5,865,507) 5,865,507 (6,102,451) 6,102,451 (6,314,732) 6,314,732 Net Surplus / (Deficit) 386, ,100 (359,534) (359,534) (1,322,004) (1,322,004) (2,193,568) (2,193,568) (2,870,077) (2,870,077) FUND BALANCE, RESERVES Beginning Balance 2,921,577 2,921,577 3,307,678 3,307,678 2,948,144 2,948,144 1,626,140 1,626,140 (567,428) (567,428) Ending Balance 3,307,678 3,307,678 2,948,144 2,948,144 1,626,140 1,626,140 (567,428) (567,428) (3,437,504) (3,437,504) Nonspendable (Revolving Cash) 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 Restricted Assigned 678, , , , , , , , , ,625 Unassigned 3% REU 870, , , , , , , , , ,000 Unassigned Other 1,739,053 1,739,053 1,379,519 1,379,519 44,515 44,515 (2,172,053) (2,172,053) (5,060,129) (5,060,129) Total Fund Balance 3,307,678 3,307,678 2,948,144 2,948,144 1,626,140 1,626,140 (567,428) (567,428) (3,437,504) (3,437,504) Unassigned Reserve (including 3% REU) 9.00% 7.76% 3.15% -4.19% % Reductions: Add'l Reductions: 2.5 Certificated FTEs ($231,820) 3 Certificated FTEs ($278,185) Athletic Transportation ($50,000) Cosmetology ($203,328) 18 CUSD MYP (Reductions)

23 PROPOSED BUDGET ORGANIZATIONAL

24 INFORMATION About Us Calaveras Unified School District is located in, which is home to a wide variety of distinct towns and communities, each with its own personality and wonderfully rich history. terrain is one of mountain foothills, oak woodlands, flat valleys, rolling hills, deep canyons, and steep Sierra Mountains. The elevation varies extremely; from the west being near sea level while the east rises to over 8,000 feet. Calaveras Unified School District was unified on July 1, 1955, and consists of an area comprising of approximately 235 square miles. The District has a student enrollment of 2,970, as of May 25, Currently, there are six elementary schools, one middle school, one comprehensive high school, one continuation high school, plus an independent K- 12 learning center program. The District has a total of 359 contracted employees, as of May 2016, to serve their students. Our Mission Statement The mission of the Calaveras Unified School District is to provide all individuals with the tools needed to become lifelong learners who responsibly participate in our diverse, changing society. Our Goals Our district affirms that education is a partnership of parents/guardians, staff, students, and the community. We further affirm that the purposes of education are to: 1. Encourage personal excellence for all students and staff. 2. Achieve high academic standards in a safe school environment. 3. Make informed, moral, ethical, and responsible decisions. Our Motto CUSD---Make Every Moment and Every Day Matter for Every Student Schools Operated by the District Enrollment* as of 5/25/ Projected Enrollment* vs School Sites Jenny Lind Elementary (JLE) Mokelumne Hill Elementary (MHE) Rail Road Flat Elementary (RRF) San Andreas Elementary (SAE) Valley Springs Elementary (VSE) West Point Elementary (WPE) Toyon Middle School (TMS) Calaveras High School (CHS) Gold Strike High School (GSHS) Sierra Hills Education Center (SHEC) Special Education - Severe TOTAL Projected Enrollment 2,970 2, *Enrollment includes Special Education Students; excludes CUSD students in COE operated programs 19

25 Funds Operated by the District Calaveras Unified accounts for its financial transactions in accordance with policies and procedures of the Department of Education s California School Accounting Manual. The following is a complete list of Funds operated by the District: General Fund 01 Special Revenue Funds: Child Development Fund 12 Cafeteria (Food Service) Fund 13 Deferred Maintenance Fund 14 Capital Project Funds: Building Fund 21 Capital Facilities (Developer Fees) Fund 25 County School Facilities Fund 35 Capital Projects Fund 40 Debt Service Funds: Bond Interest & Redemption Fund 51 Blended Components Debt Service Fund 52 Property Taxes Property taxes in the General Fund (01) are directly related to the Local Control Funding Formula (LCFF). The State guarantees the District will receive a total amount of funding, which is made up of both property taxes and state aid. The higher the amount of property taxes received, the lower amount of state aid a district receives to equal the total amount of LCFF funding for the District. Property taxes are levied by the County for each fiscal year on taxable real and personal property, which is situated in the district as of the preceding January 1 st. Property taxes are due to the county twice a year, December and April. Below indicates the percentage of property taxes received per year compared to state aid: 20

26 School Impact (Developer) Fees In 1986, the California Legislature authorized school districts to levy school impact or developer fees on residential and commercial/industrial development for the purpose of funding the construction or reconstruction of school facilities. The basis of the school facilities legislation is the relationship between new development, and the impact on school districts to provide adequate school facilities for the student population that the new development would generate. The authority for the District s assessment of developer fees is set forth in Education Code Section 17620, pursuant to Government Code Below is a table showing the total amount of developer fees collected since , as well as, the estimated amount for based on historical trends. Year Amount $877, , , , , , , , , * 397, Estimated $250,000 5 Year Average $215,013 3 Year Average $296,133 *recorded as of May 25, Years 3 Years Developer Fees collected are one-time in nature and are used to make debt service payments on Certificates of Participation (COPs), which is described in the Long Term Obligation section (page 24). The annual amount of COP payments above the amount collected in developer fees is paid by the General Fund. 21

27 PROGRAMS Despite the fiscal challenges that have faced Calaveras Unified, it has been a priority for the district to keep successful programs that engage students and assist in their learning process. With our daily mission to create opportunities allowing students to acquire, learn and grow on a holistic basis, we understand that these opportunities cannot just be academic in nature. Some of the programs Calaveras Unified continues to invest in include the following: Athletics A robust offering of competitive opportunities are provided to male and female athletes in grades 7-12 on a yearround basis. From Volleyball to Football to Swimming to Track and Field, we see our athletes performing in a variety of settings and performing at high levels as student athletes. While budget cuts in the past had a significant impact on our elementary offerings, our community has stepped up and assumed oversight of these programs, while still maintaining a connection to/with our school sites. Fine Arts All of CUSD from the board, to the administration, to the staff and students, have consistently professed a significant desire to preserve and maintain a strong Fine Arts program. Despite fiscal challenges, we have been able to do just that. CUSD provides a thriving Music program that serves students in grades Every elementary site has its own performing band, and the middle school and high school have full-fledged Choral and Band programs which continues to grow and perform at high levels. Opportunities for students to access course offerings in Art, Ceramics, Photography and Drama still exist and sites work hard to provide students the opportunity to access the artistic side of the brain in as many settings and grade levels as possible. Career Technical Education (CTE) Unlike many districts in our state, as the state s economic collapse was occurring and state funds designated for CTE programs were eliminated, CUSD chose to maintain these classes. These course offerings are a high priority for our district given the significant impact they have on students pursuing post-secondary career and life opportunities. Our CTE programs are thriving thanks to a dedicated school board, determined administration, and talented staff. Students have the ability to pursue opportunities in the fields of Law Enforcement, Medical, Architecture/Drafting, Automotive, Agriculture, and Technology. Securing adequate funding to sustain the programmatic excellence of our CTE programs is a shared goal. Alternative Education CUSD provides multiple pathways for its students to earn a high school diploma, as one-size does not fit all student needs. Students who find a comprehensive high school a setting one they might not thrive in may pursue their diploma in an on-site program at Gold Strike High School (220 credits) or in the independent study program at Sierra Hills Education Center (180 credits). The beautiful aspect of these separate programs is that they are connected in a very positive and interrelated manner to provide students the ability to access curricular, enrichment and extracurricular opportunities in programs other than those which they are primarily enrolled. All staff and administration collaborate to address student needs in whatever manner possible. Counseling Services As our fiscal condition has allowed, we enhanced our counseling services and support. We are able to serve students with special needs, as well as, general education students more effectively with two full-time counselors serving our elementary sites and our middle school, and two full time counselors on hand to serve our high school students in the comprehensive and alternative settings. Students find their social-emotional and academic needs are more effectively addressed as services increase. Security and Safety This is an area that CUSD takes very seriously and is one under constant review, analysis, and adjustments to meet current needs. Each school site has a safety/emergency plan that drives how they will respond to certain situations. Regularly scheduled drills are conducted for refinement of process; staff and administration routinely revisit safety protocol to improve practices and environment. Furthermore, we also have security cameras on our buses and campus supervisors on all sites working under the belief that the more sets of eyes and ears that are visible amongst our students, the more it will increase our proactive efforts to provide a safe and secure learning environment for all students. 22

28 Special Education The enactment of the Individuals with Disabilities Education Act codified the constitution s guarantee of equal protection in law for all children from birth to twenty-two years with disabilities in providing them with free appropriate public education that meets their educational and related service needs in the least restrictive environment. Special Education is an integral part of the total public education system and provides education in a manner that promotes maximum interaction between children with disabilities and children who are not disabled. Calaveras Unified School District provides a wide range of services and programs to meet the needs of students with disabilities. Most of these services can be provided for qualified students at local schools in collaboration with general education programs. Other instructional services provided by CUSD includes, but is not limited to; Specialized Academic Instruction, Intensive support for the Severely Handicapped, Health and Nursing Services, Speech Therapy, and Counseling (to name a few). One of our most promising programs for students is Circle of Friends. It is currently established on five of Calaveras Unified campuses to provide an inclusive education model to enhance the lives of both general education students and those with disabilities. General education students are paired with peers with special needs to have lunch together, participate in activities, and generally to just hang out. Students practice social skills, language/communication skills, and community awareness in a natural setting. Individual Educational Plan (IEP) goals in the areas of socialization, behavior, speech and language are practiced through the wide variety of Circle of Friends activities. Transportation This year, our Transportation Department is expecting to have 15 General Education routes and 9 Special Needs routes. The bus drivers travel nearly 550,000 miles per year. Furthermore, we transport all of our students on schools field trips and athletic trips to ensure their safety. Preschool (Fund 12) Calaveras Unified School District offers a motivating and stimulating preschool experience at four of our elementary schools: Jenny Lind, Valley Springs, San Andreas, and West Point. We offer child-centered curriculum provided by our highly qualified preschool teachers. A quality preschool education provides activities that encourage children to learn through a balance of pre-literacy and numeracy activities, structured free choice, and hands-on experiences. It is through these experiences that children begin their journey in education. After School Program (ASP) (Fund 12) Calaveras Unified offers after school programs at four elementary school sites: Jenny Lind, Rail Road Flat, Valley Springs and West Point. All of the programs are open during regular school days Monday through Thursday, 2:00 p.m. until 6:00 p.m. and Fridays from 12:00 p.m. until 6:00 p.m. During fall and spring breaks, the Jenny Lind program is open from 7:00 a.m. until 6:00 p.m., Monday through Friday. ASP offers a safe environment for our students, homework assistance, nutritious snacks, arts & crafts, service projects, and indoor/outdoor games; all administered by highly qualified staff. Food Service (Fund 13) CUSD Food Service Department serves breakfast and lunch to six elementary schools, one middle school, one high school, and two alterative (one county operated) schools. We are expecting to serve approximately 123,000+ breakfasts, and 226,000+ lunches during school year. CUSD also provides approximately 165,500 snacks to our four preschools and four after school programs. All of the District s elementary schools have salad bars; serving fresh fruits and vegetables daily. The District s middle and high schools serve canned fruit, fresh vegetables, and whole fruits daily. Calaveras Unified recently joined California Thursdays to provide our students with Californiagrown and produced products at least one Thursday a month, with a goal of expanding to once a week. Furthermore, we are looking forward to buying produce through Ag Link. Ag Link provides the freshest in-season California grown produce directly from the growers and packers throughout the State. All of the District s meals meet USDA guidelines and we employ 25 Food Service staff who are dedicated to ensuring all students receive a healthy breakfast and lunch daily. 23

29 LONG-TERM OBLIGATIONS Long-term obligations assist the district with the ability to finance capital project needs now, and allows them to pay for it over a period of time. Typically, long term obligations are used to finance new schools, major repairs, and modernization projects. Currently, the District has the following long-term obligations: General Obligation (GO) Bonds Certificates of Participation (COPs) Capital Lease Obligation Post-Employment Benefits (Pay-as-you-go) General Obligation (GO) Bonds Major capital facility construction and improvements within a district are financed through the issuance and sale of a common type of municipal bond called General Obligation (GO) Bonds. The County Treasurer s Office is responsible for the administration and payment of the GO Bonds Issued, while the district records and reconciles the transaction activity of these issuances in its own Bond Interest and Redemption Fund (Fund 51). GO Bonds passed with 55% voter approval must specify a project list and the funds can only be spent on the voter-approved list. Furthermore, GO Bonds must have an oversight committee. Projected tax rates due to the issuance of GO Bonds must not exceed $60 per $100,000 of assessed value for a unified school district. Below is Calaveras Unified School District s assessed valuation over time: 24

30 The following chart shows the district s Bond Debt Repayment Schedule, reflecting both principal and interest payments for all outstanding GO Bonds issues as of July 1, 2016: Fiscal Year Principal Interest Total ,323,108 1,079,223 2,402, ,323,108 1,106,888 2,429, ,713, ,370 2,597, ,858, ,666 2,719, ,406, ,703 2,244,407 Thereafter * 14,208,100 19,283,843 33,491,943 Total $23,146,465 $25,102,547 $48,249,012 * until current GO Bonds are fully paid in

31 Certificates of Participation (COPs) Certificates of Participation (COPs) are sold to investors in a similar manner as bonds. The repayment of the COPs comes from the District s General Fund and Capital Facilities Fund (25) through the collection of School Impact (Developer) fees. Since 2002, the District has issued a total of three COPs. The COPs have been used to fund the Central Administration building, Maintenance, Operations, and Transportation projects, as well as various modular classrooms construction projects. These COPs constitute a lease/purchase agreement whereby the district makes lease/purchase payments as per the Lease Payment Schedule contained within the COPs offering prospectus. The following is a summary of the lease payments: Fiscal Year Principal Interest Total , , , , , , , , , , , , ,000 89, ,444 Thereafter * 2,822,783 1,505,529 4,328,312 Total $4,927,783 $2,048,699 $6,976,482 * until current COPs are fully paid in Capital Lease Obligation In 2005, CUSD entered into a lease agreement to finance an energy retrofit project to increase energy efficiency in the district and cut energy costs to the General Fund. The initial lease amount was $622,256 and will be paid in 30 consecutive annual payments of $56,720, which includes principal and interest at 4.31%. Post-Employment Benefits (Pay-As-You-Go) Retirees that meet certain qualifications are provided with retirement benefits on a pay-as-you-go basis. Certificated and management retirees receive a percentage of their medical benefits paid by the district depending upon their age at time of retirement, while classified employees enjoy post-retirement benefits based upon years of service with the district. All in accordance with Board Policy and collective bargaining agreements. The accumulated future liability for the District at June 30, 2013 is estimated to be $6,791,331, based on the most recent study conducted by the actuarial service firm of Demsey, Filliger, & Associates and reported in the District Annual Audit Report. FACILITY PROJECTS SUMMARY Calaveras Unified has used California Financial Services to track its facilities projects since Below is the complete list of projects the district has built or modernized with its GO Bonds, COPs, and State funds. 26

32 CALAVERAS UNIFIED SCHOOL DISTRICT FACILITY PROJECTS SUMMARY CUMULATIVE BALANCES FROM 1998 THROUGH 3/31/16 Allocation of Funding Sources Project Expenses 1997 G.O. Bond Series A, B, C 2002 Capital Projects 2006 G.O. Bond Series 2007 and 2008 State Funds & Other Revenue General Fund Building Fund Developer Fees Total 00 Capital Facility Main Account Districtwide Compliance $ (1,520,425) $ 588,558 $ 19,964 $ 235,190 $ 676,713 $ 1,520,425 C01 Calaveras High School Athletic Fields (Closed) $ (94,392) $ 94,392 $ 94,392 C02 Calaveras High School Track/Stadium (Closed) $ (423,854) $ 423,854 $ 423,854 C03 Calaveras High Community School Facilities(Closed) $ (88,724) $ 88,724 $ 88,724 C05 Rail Road Flat School Renovation (Closed) $ (861,251) $ 812,836 $ 48,415 $ 861,251 C06 Rail Road Flat Water Supply (Closed) $ (27,398) $ 27,398 $ 27,398 C07 Rail Road Flat Building (Closed) $ (36,079) $ 35,929 $ 150 $ 36,079 C08 San Andreas Elem School Traffic Mgmt (Closed) $ (12,375) $ 12,375 $ 12,375 C09 San Andreas Elem School Multipurpose Room (Closed) $ (451,285) $ 326,032 $ 125,253 $ 451,285 C11 Toyon Middle School Water Supply (Closed) $ (114,386) $ 104,386 $ 10,000 $ 114,386 C12 Toyon Middle School Gym Floor (Closed) $ (30,745) $ 30,745 $ 30,745 C14 West Point Elem Continuation Classroom (Closed) $ (283,196) $ 283,196 $ 283,196 C16 West Point Elem School Multipurpose Room (Closed) $ (1,545,877) $ 1,323,436 $ 222,441 $ 1,545,877 C17 Valley Springs ES Interim Housing (Closed) $ (58,533) $ 58,533 $ 58,533 C18 Valley Springs Elem Kindergarten Replacem (Closed) $ (52,111) $ 52,111 $ 52,111 C19 Valley Springs Elem Relocatable Restrooms (Closed) $ (444,328) $ 423,860 $ 20,467 $ 444,328 C20 Mokelumne Hill Elem Growth/Expan Project (Closed) $ (4,079,891) $ 3,984,882 $ 95,009 $ 4,079,891 C21 Mokelumne Hill ES Multipurpose Room (Closed) $ (142,731) $ 92,777 $ 49,954 $ 142,731 C23 Project Management & Support Services (Closed) $ (604,302) $ 530,352 $ 73,950 $ 604,302 C24 Calaveras High School New Construction (Closed) $ (57,877) $ 57,877 $ 57,877 C26 Fine Arts Center (Closed) $ (156,842) $ 156,842 $ 156,842 C27 West End Expansion Phase II (Closed) $ (4,007) $ 4,007 $ 4,007 C28 New District Office Building (Closed) $ (1,302,648) $ 222,906 $ 1,079,742 $ 1,302,648 C29 Calaveras High School Administration Bldg (Closed) $ (700,988) $ 398,665 $ 302,323 $ 700,988 C30 Calaveras High School Relocatables (Closed) $ (543,291) $ 543,291 $ 543,291 C35 Central Admin, Maint, Ops & Trans Project (Closed) $ (1,281,828) $ 1,281,828 $ 1,281,828 C36 Jenny Lind Elementary School (Closed) $ (3,694,481) $ 2,391,225 $ 757 $ 553,772 $ 748,728 $ 3,694,481 C37 Calaveras High School Performing Arts (OLD Closed) $ (471,222) $ 4,630 $ 5,667 $ 222,112 $ 238,812 $ 471,222 C37 Calaveras High School Performing Arts (NEW Closed) $ (4,188,794) $ 61,851 $ 958,909 $ 41,403 $ 3,126,631 $ 4,188,794 C38 Calaveras High School Pool (Closed) $ (2,100,267) $ 833 $ 2,026,834 $ 72,600 $ 2,100,267 C39 Valley Springs Elementary School (Closed) $ (5,967,183) $ 3,527 $ 5,295,530 $ 668,126 $ 5,967,183 C41 Gold Strike Cont. School Classrooms (Closed) $ (6,890) $ 6,890 $ 6,890 C43 Calaveras HS Independ. Learning Ctr Class (Closed) $ (105,152) $ 77,792 $ 19,269 $ 8,091 $ 105,152 C44 Calaveras USD Network (Closed) $ (3,281,623) $ 2,701,452 $ 580,171 $ 3,281,623 C45 Toyon Middle School Playground/Fields (Closed) $ (1,557,523) $ 1,536,529 $ 20,994 $ 1,557,523 C46 Calaveras USD Playground Fields (Closed) $ (307,925) $ 305,956 $ 1,970 $ 307,925 C47 San Andreas Elementary School Preschool (Closed) $ (117,573) $ 115,233 $ 2,340 $ 117,573 M01 Calaveras High School Modernization Proj (Closed) $ (2,098,911) $ 2,098,911 $ 2,098,911 M02 San Andreas Elem School Modernization (Closed) $ (4,067,659) $ 3,996,645 $ 71,014 $ 4,067,659 M03 Toyon Middle School Modernization Project (Closed) $ (6,563,326) $ 2,378,731 $ 3,125 $ 1,148,742 $ 3,032,728 $ 6,563,326 M04 Valley Springs Elem Modernization Project (Closed) $ (946,497) $ 943,377 $ 3,120 $ 946,497 M05 Calaveras H. S. Modernization Phase II (Closed) $ (1,980,915) $ 1,543,215 $ 437,699 $ 1,980,915 M06 West Points Modernization (Closed) $ (1,366,997) $ 706,120 $ 660,877 $ 1,366,997 M07 San Andreas Elem Modernization Phase II (Closed) $ (442,804) $ 388,830 $ 53,974 $ 442,804 M08 Valley Springs ES Modernization Phase II (Closed) $ (1,816,278) $ 901,152 $ 915,126 $ 1,816,278 M09 Calaveras High School Visitor (Closed) $ (396,286) $ 11,794 $ 384,491 $ 396,286 Total $ (56,397,668) $ 25,483, $ 1,404,530 $ 13,669,454 $ 11,923,419 $ 41,403 $ 3,126,631 $ 748,728 $ 56,397,668

33 COMPARATIVE ANALYSIS It is possible to provide comparative data by account classification for school districts due to the consistent format under which all California school districts must report revenues and expenditures. Below is a list of comparative school districts selected due to their size and socio-economic make-up similar to Calaveras Unified, as of the most recent data available. The Unduplicated Percent shows the students in a district who are English learners, foster youth, or eligible for free/reduced-price meals when enrollment counts are taken in October. Each student is only counted once. The total unduplicated count is used to calculate supplemental and concentration grants under the Local Control Funding Formula (LCFF). California School District County Enrollment Unduplicated Percent 1. Imperial Unified Imperial 3, % 2. Ripon Unified San Joaquin 3, % 3. Cabrillo Unified San Mateo 3, % 4. Calaveras Unified Calaveras 3, % 5. Escalon Unified San Joaquin 2, % 6. Ojai Unified Ventura 2, % 7. Linden Unified San Joaquin 2, % 8. Hughson Unified Stanislaus 2, % Comparative District Average 2, % Information gathered in this section was provided by Ed-Data and derived from California Department of Education, School Fiscal Services Division: SACS Unaudited Actual Data for General Fund Comparative Summary During the school year, the total expenditures per ADA for Calaveras Unified was $185 less per student than the average comparative district. Furthermore, the district received $203 less per student as compared to the comparative district average. Revenues to Expenditures $9,400 $9,300 $9,200 $9,100 $9,000 $8,900 $8,800 $8,700 $8,600 $8,500 $9,183 $8,809 Calaveras Unified Revenues $9,368 $9,012 Average Comparative Expenditures 28

34 Details by Category Calaveras Unified received $8,809 per student in , which was $203 less than the average and $907 less than the highest district in the group, Hughson Unified. In , Calaveras Unified received $7,824 per student in LCFF revenue, which was higher than the average comparative district by $399 and $1,269 higher than the lowest funded district, Ripon Unified. 29

35 The District s Certificated Salaries in was $9 per student below the average comparative, and $373 above the lowest district, Ojai Unified. The District s Classified Salaries were $164 per student above the comparative average and $359 above the lowest district, Ripon Unified. 30

36 The District s Benefits (which includes Health & Welfare, Worker s Compensation, Social Security, STRS/PERS, etc.) was $125 per student above the comparative districts and $429 more than the lowest district, Hughson Unified. Calaveras Unified had the second lowest rank in the amount appropriated for books and supplies on a per student basis in The District spent $118 less on books and supplies than the average comparative district. 31

37 spent $802 per student on Other Services and Operating Expenditures. This category includes contracted services, electricity, water, conferences and travel, etc. The district spent $162 less per student than the average comparative district. During , Calaveras Unified expended $9,183 per student, which was $185 less than the average comparative district, and $327 more than Escalon Unified. 32

38 PROPOSED BUDGET STATE FORMS

39 FINANCIAL REPORTS Budget School District Certification Form CB ANNUAL BUDGET REPORT: July 1, 2016 Budget Adoption W W Insert "X" in applicable boxes: This budget was developed using the state-adopted Criteria and Standards. It includes the expenditures necessary to implement the Local Control and Accountability Plan (LCAP) or annual update to the LCAP that will be effective for the budget year. The budget was filed and adopted subsequent to a public hearing by the governing board of the school district pursuant to Education Code sections 33129, 42127, 52060, 52061, and If the budget includes a combined assigned and unassigned ending fund balance above the minimum recommended reserve for economic uncertainties, at its public hearing, the school district complied with the requirements of subparagraphs (B) and (C) of paragraph (2) of subdivision (a) of Education Code Section Budget available for inspection at: Place: Calaveas Unified School District Date: June 14, 2016 Adoption Date: ~J~u~ne~2~8,~2~0~1=6 Public Hearing: Place: Calaveras Unified School District Date: June 14, 2016 Time: 06:00 PM Signed: Clerk/Secretary of the Governing Board (Original signature required) Contact person for additional information on the budget reports: Name: Kassandra Booth Title: Director of Fiscal Services Telephone: (209) kbooth@calaveras.k12.ca.us Criteria and Standards Review Summary The following summary is automatically completed based on data provided in the Criteria and Standards Review (Form 01 CS). Criteria and standards that are "Not Met," and supplemental information and additional fiscal indicators that are "Yes," may indicate areas of potential concern for fiscal solvency purposes and should be carefully reviewed. CRITERIA AND STANDARDS 1 Average Daily Attendance Budgeted (funded) ADA has not been overestimated by more than the standard for the prior fiscal year, or two or more of the previous three fiscal years. Met x Not Met SACS Financial Reporting Software~ File: cb (Rev 04/12/2016) Page 1 of 4 Printed: 6/13/2016 5:10 PM

40 FINANCIAL REPORTS Budget School District Certification Form CB Not CRITERIA AND STANDARDS (continued) Met Met 2 Enrollment Enrollment has not been overestimated by more than the standard for the prior fiscal year, or two or more of the previous three fiscal years. x 3 ADA to Enrollment 4 Local Control Funding Formula (LCFF) 5 Salaries and Benefits 6a 6b Other Revenues Other Expenditures 7 Ongoing and Major Maintenance Account 8 Deficit Spending 9 Fund Balance 10 Reserves Projected second period (P-2) ADA to enrollment ratio is consistent with historical ratios for the budget and two subsequent fiscal years. Projected change in LCFF is within the standard for the budget and two subsequent fiscal years. Projected ratios of total unrestricted salaries and benefits to total unrestricted general fund expenditures are consistent with historical ratios for the budget and two subsequent fiscal years. Projected operating revenues (e.g., federal, other state, and other local) are within the standard for the budget and two subsequent fiscal years. Projected operating expenditures (e.g., books and supplies, and services and other operating) are within the standard for the budget and two subsequent fiscal years. If applicable, required contribution to the ongoing and major maintenance account (i.e., restricted maintenance account) is included in the budget. Unrestricted deficit spending, if any, has not exceeded the standard for two or more of the last three fiscal years. Unrestricted general fund beginning balance has not been overestimated by more than the standard for two or more of the last three fiscal years. Projected available reserves (e.g., reserve for economic uncertainties, unassigned/unappropriated amounts) meet minimum requirements for the budget and two subsequent fiscal years. x x x x x x x x x SUPPLEMENTAL INFORMATION S1 Contingent Liabilities Are there known or contingent liabilities (e.g., financial or program audits, litigation, state compliance reviews) that may impact the budget? No x Yes S2 Using One-time Revenues to Fund Ongoing Expenditures Are there ongoing general fund expenditures in excess of one percent of the total general fund expenditures that are funded with one-time resources? x S3 Using Ongoing Revenues to Fund One-time Expenditures Are there large non-recurring general fund expenditures that are funded with ongoing general fund revenues? x S4 Contingent Revenues Are any projected revenues for the budget 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 S5 Contributions Have contributions from unrestricted to restricted resources, or transfers to or from the general fund to cover operating deficits, changed by more than the standard for the budget or two subsequent fiscal years? x File: cb (Rev ) 34 Page 2 of 4 Printed: :10 PM

41 FINANCIAL REPORTS Budget School District Certification Form CB SUPPLEMENTAL INFORMATION lcontinued\ No Yes S6 Long-term Commitments Does the district have long-term (multiyear) commitments or debt agreements? x. If yes, have annual payments for the budget or two subsequent fiscal years increased over prior year's ( ) annual x payment? S?a S?b SB S9 S10 Postemployment Benefits Other than Pensions Other Self-insurance Benefits Status of Labor Agreements Local Control and Accountability Plan (LCAP) LCAP Expenditures Does the district provide postemployment benefits other than pensions (OPEB)? x If yes, are they lifetime benefits? x If yes, do benefits continue beyond age 65? x. If yes, are benefits funded by pay-as-you-go? x Does the district provide other self-insurance benefits (e.g., workers' compensation)? x Are salary and benefit negotiations still open for: Certificated? (Section SBA, Line 1) x. Classified? (Section SBB, Line 1) x. ManagemenUsupervisor/confidential? (Section SBC, Line 1) n/a Did or will the school district's governing board adopt an LCAP or approve an update to the LCAP effective for the budget year?. Approval date for adoption of the LCAP or approval of an update to the LCAP: Does the school district's budget include the expenditures necessary to implement the LCAP or annual update to the LCAP as described in the Local Control and Accountability Plan and Annual Update Template, Section 3: Actions, Services, and Expenditures? x Jun 28, 2016 x ADDITIONAL FISCAL INDICATORS A1 Negative Cash Flow A2 A3 A4 Independent Position Control Declining Enrollment New Charter Schools Impacting District Enrollment Do cash flow projections show that the district will end the budget 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 fiscal year and budget year? Are any new charter schools operating in district boundaries that are impacting the district's enrollment, either in the prior fiscal year or budget year? No x x Yes x x A5 Salary Increases Exceed COLA Has the district entered into a bargaining agreement where any of the budget 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 File: cb (Rev 04/12/2016) 35 Page 3 of 4 Printed: 6/13/2016 5:10 PM

42 FINANCIAL REPORTS Budget School District Certification Form CB ADDITIONAL FISCAL INDICATORS (continued) No Yes A6 Uncapped Health Benefits Does the district provide uncapped (100% employer paid) health benefits for current or retired employees? x A? Independent Financial System AS A9 Fiscal Distress Reports Change of CBO or Superintendent 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 File: cb (Rev 04/12/2016) 36 Page 4 of 4 Printed: 6/13/2016 5:10 PM

43 Budget Workers' Compensation Certification Form CC ANNUAL CERTIFICATION REGARDING SELF-INSURED WORKERS' COMPENSATION CLAIMS Pursuant to EC Section 42141, if a school district, either individually or as a member of a joint powers agency, is selfinsured for workers' compensation claims, the superintendent of the school district annually shall provide information to the governing board of the school district regarding the estimated accrued but unfunded cost of those claims. The governing board annually shall certify to the county superintendent of schools the amount of money, if any, that it has decided to reserve in its budget for the cost of those claims. To the County Superintendent of Schools: (_) Our district is self-insured for workers' compensation claims as defined in Education Code Section 42141(a): Total liabilities actuarially determined: Less: Amount of total liabilities reserved in budget: Estimated accrued but unfunded liabilities: ( X ) This school district is self-insured for workers' compensation claims through a JPA, and offers the following information: Tuolmne JPA, 175 Sounth Fairview Lane, Sonora, CA $ $ $ o=.o~o~ (_) This school district is not self-insured for workers' compensation claims. Signed Date of Meeting: Jun 28, 2016 Clerk/Secretary of the Governing Board (Original signature required) For additional information on this certification, please contact: Name: Title: Kassandra Booth Director of Fiscal Services Telephone: (209) kbooth@calaveras. k12. ca.us File: cc (Rev ) 37 Page 1 of 1 Printed: :12 PM

44 General Fund School District Criteria and Standards Review Form 01CS Provide methodology and assumptions used to estimate ADA, enrollment, revenues, expenditures, reserves and fund balance, and multiyear commitments (including cost-of-living adjustments). Deviations from the standards must be explained and may affect the approval of the budget. CRITERIA AND STANDARDS 1. CRITERION: Average Daily Attendance STANDARD: Funded average daily attendance (ADA) has not been overestimated in 1) the first prior fiscal year OR in 2) two or more of the previous three fiscal years by more than the following percentage levels: Percentage Level 3.0% 2.0% 1.0% District ADA O to 301 to and 300 1,000 over District ADA (Form A, Estimated P-2 ADA column, lines A4 and C4): cl ----~2~,7~7~5' " 1A. Calculating the District's ADA Variances District's ADA Standard Percentage Level: cl,~ ~ ~%'-----" DATA ENTRY: For the Third Prior Year, enter Revenue Limit ADA data in the Original Budget Funded ADA column. For the Second and First Prior Years, enter Estimated Funded ADA in the Original Budget Funded ADA column; enter district regular ADA and charter school ADA corresponding to financial data reported in the General Fund, only, for the Second and First Prior Years. All other data are extracted. *Please note for FY estimated/unaudited actuals and original budget: Line C4 in Form A reflects total charter school ADA corresponding to financial data reported in funds 01, 09, and 62. Please adjust charter school ADA or explain accordingly. Fiscal Year Third Prior Year ( ) Second Prior Year ( ) District Regular Charter School Total ADA First Prior Year ( ) District Regular Charter School Total ADA Budget Year { ) District Regular Charter School Total ADA Original Budget Funded ADA (Form RL, Line Sc) (form A, Lines A4 and C4)"' (Form A, Lines A4 and C4) rforma Lines A4 and C4' , , , , Estimated/Unaudited Actuals Funded ADA (Form A, Lines A4 and C4)"' {Form A, Lines A4 and C4) {Form A, Lines A4 and C4) 3, , , ADA Variance Level (lf Budget is greater than Actuals, else N/A' 1.0% 1.0% 0.1% Status Met Met Met 18. Comparison of District ADA to the Standard DAT A ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Funded ADA has not been overestimated by more than the standard percentage level for the first prior year. Explanation: {required if NOT met) 1b. STANDARD MET - Funded ADA has not been overestimated by more than the standard percentage level for two or more of the previous three years. Explanation: (required if NOT met) 38 File: cs-a (Rev 03/17/2016) Page 1 of 28 Printed: 6/13/2016 5:06 PM

45 General Fund School District Criteria and Standards Review OS Fonn 01CS 2. CRITERION: Enrollment STANDARD: Projected enrollment has not been overestimated in 1) the first prior fiscal year OR in 2) two or more of the previous three fiscal years by more than the following percentage levels: Percentage Level 3.0% 2.0o/o 1.0% District ADA O to 301 to 1,001 and 300 1,000 over District ADA (Form A, Estimated P-2 ADA column, lines A4 and C4): cl ----~2~,7~7~5~---~ 2A. Calculating the District's Enrollment Variances District's Enrollment Standard Percentage Level: cl 1~-~ ~y,~---~ DAT A ENTRY: Enter data in the Enrollment, Budget, column for all fiscal years and in the Enrollment, CBEDS Actual column for the First Prior Year; all other data are extracted or calculated. CBEDS Actual enrollment data preloaded in the District Regular lines will include both District Regular and Charter School enrollment. Districts will need 1o adjust the District Regular enrollment lines and the Charter School enrollment lines accordingly. Enter district regular enrollment and charter school enrollment corresponding to financial data reported in the General Fund, only, for the Budget, First and Second Prior Years. Fiscal Year Third PriorYear( \ Second Prior Year ( ) District Regular Charter School Total Enrollment First Prior Year ( ) District Regular Charter School Total Enrollment Budget Year { ) District Regular Charter School Total Enrollment Budoet Enrollment 3,079 3, , ,907 2,907 CBEDS Actual ,079 3,079 2, Enrollment Variance Level (lf Budget is greater than Actual, else N/Al N/A N/A N/A Status Met Met Met 26. Comparison of District Enrollment to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1 a. STANDARD MET - Enrollment has not been overestimated by more than the standard percentage level for the first prior year. Explanation: (required if NOT met) 1 b. STANDARD MET - Enrollment has not been overestimated by more than the standard percentage level for two or more of the previous three years. Explanation: (required if NOT met) 39 File: cs-a (Rev 03/17/2016) Page 3 of 28 Printed: 6113/2016 5;06 PM

46 General Fund School District Criteria and Standards Review Fann 01CS 3. CRITERION: ADA to Enrollment STANDARD: Projected second period (P-2) average daily attendance (ADA) to enrollment ratio for any of the budget year or two subsequent fiscal years has not increased from the historical average ratio from the three prior fiscal years by more than one half of one percent (0.5 /o). 3A. Calculating the District's ADA to Enrollment Standard DATA ENTRY: A!I data are extracted or calculated. Data should reflect district regular and charter school ADAJenrol!ment corresponding to financial data reported in the General Fund, only, for all fiscal years. *Please note for Fiscal Year estimated/unaudited actuals: Line C4 in Form A reflects total charter school ADA corresponding to financial data reported in funds 01, 09, and 62. Please adjust charter school ADA or explain accordingly. Fiscal Year Third Prior Year ( \ Second PriorYear( ) District Regular Charter School Total ADA/Enrollment First Prior Year ( ) District Regular Charter School Total ADA/Enrollment P 2ADA Estimated/Unaudited Actuals (Form A, Lines A4 and C4)* (Form A. Lines A4 and C4) IForm A, Lines A4 and C4\ 2,997 2, , Enrollment CBEDS Actual /Criterion 2, Item 2A\ , Historical Average Ratio: Historical Ratio of ADA to Enrollment 95.5% 95.1% 94.9% 95.2% District's ADA to Enrollment Standard (historical average ratio plus 0.5%): f~-----~ ~-~7~%~----~ 36. Calculating the District's Projected Ratio of ADA to Enrollment DATA ENTRY: Enter data in the Estimated P-2 ADA column for the two subsequent years. Enter data in the Enrollment column for the two subsequent years. Data should reflect district regular and charter school ADAJenro!lment corresponding to financial data reported in the General Fund only, for all fiscal years. All other data are extracted or calculated. Fiscal Year Budget Year ( ) District Regular Charter School Total ADA/Enrollment 1st Subsequent Year ( ) District Regular Charter School Total ADA/Enrollment 2nd Subsequent Year ( ) District Regular Charter School Total ADA/Enrollment Estimated P 2 ADA Budget (Form A, Lines A4 and C4l , , Enrollment BudgeUProjected (Criterion 2, Item 2Al , Ratio of ADA to Enrollment 95.5% 95.2% 95.0% Status Met Met Met 3C. Comparison of District ADA to Enrollment Ratio to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Projected P 2 ADA to enrollment ratio has not exceeded the standard for the budget and two subsequent fiscal years. Explanation: (required if NOT met) File: cs-a (Rev 03/17/2016) 40 Page4 of28 Printed: 6/13/2016 5:06 PM

47 General Fund School District Criteria and Standards Review Form 01CS 4. CRITERION: LCFF Revenue STANDARD: Projected local control funding formula (LCFF) revenue for any of the budget year or two subsequent fiscal years has not changed from the prior fiscal year by more than the change in population, plus the district's gap funding or cost-of-living adjustment (COLA) 1 and its economic recovery target payment, plus or minus one percent. For basic aid districts, projected LCFF revenue has not changed from the prior fiscal year by more than the percent change in property tax revenues plus or minus one percent. For districts funded by necessary small school formulas, projected LCFF revenue has not changed from the prior fiscal year amount by more than the district's gap funding or COLA 1 and its economic recovery target payment, plus or minus one percent. 'Districts that are already at or above their LCFF target funding as described in Education Code Section (d) receive no gap funding. These districts have a COLA applied to their LCFF target, but their year-over-year revenue increase might be!ess than the statutory COLA due to certain local factors and components of the funding formula. 4A. District's LCFF Revenue Standard Indicate which standard applies: LCFF Revenue Basic Aid Necessary Small School The District must select which LCFF revenue standard applies. LCFF Revenue Standard selected: ~L~C~F~F~R~e~v~e~n~uee... 4A1. Calculating the District's LCFF Revenue Standard DATA ENTRY: Enter LCFF Target amounts for the budget and two subsequent fiscal years. Enter data in Step 1 a for the two subsequent fiscal years. All other data is extracted or calculated. Enter data for Steps 2a through 2d. A!I other data is calculated. Projected LCFF Revenue Has the District reached its LCFF target funding level? No If Yes, then COLA amount in Line 2b2 is used in Line 2e Total calculation. If No, then Gap Funding in Line 2c is used in Line 2e Total calculation. LCFF Target (Reference Only) Budget Year st Subsequent Year ,270,36 2nd Subsequent Year , Step 1 - Change in Population a. ADA {Funded) (Form A, lines A6 and C4) b. Prior Year ADA {Funded) c. Difference (Step 1a minus Step 1 b) d. Percent Change Due to Population (Step 1c divided by Step 1b) I Prior Year ( \ Budget Year ( \ -4.18% 2, , st Subsequent Year ( ) -3.02% 2, , ( nd Subsequent Year ( ) /o 2, , Step 2- Change in Funding Level a. Prior Year LCFF Funding b1. COLA percentage (if district is at target) b2. c. d. e. f. COLA amount (proxy for purposes of this criterion) Gap Funding {if district is not at target) Economic Recovery Target Funding (current year increment) Total (Lines 2b2 or 2c, as applicable, plus Line 2d) Percent Change Due to Funding Leve! (Step 2e divided by Step 2a) Not Applicable Not Applicable 25,075, % % 3.47% , % 893, % 25,955, , Step 3- Total Change in Population and Funding Level {Step 1d plus Step 2f) 0.93% 0.45 /o ~2.47 /o LCFF Revenue Standard (Step 3, plus/minus 1%) ' -.07% to 1.93% -.55% to 1.45% -3.47% to -1.47% File: cs-a (Rev 03/17/2016) 41 Page 5 of 28 Printed: 6/13/2016 5:06 PM

48 General Fund School District Criteria and Standards Review Form 01CS 4A2. Alternate LCFF Revenue Standard - Basic Aid DATA ENTRY: If applicable to your district, input data in the 1st and 2nd Subsequent Year columns for projected local property taxes; all other data are extracted or calculated. Basic Aid District Projected LCFF Revenue Projected Local Property Taxes (Form 01, Objects ) I Prior Year ) 15,875, Budget Year ( \ 15,526, st Subsequent Year ( ) 15,526, nd Subsequent Year ) 15,526, Percent Change from Previous Year Basic Aid Standard (percent change from previous year, plus/minus 1%): N/A N/A N/A NIA N/A N/A 4A3. Alternate LCFF Revenue Standard - Necessary Small School DATA ENTRY: AU data are extracted or calculated. Necessary Small School District Projected LCFF Revenue Necessa,y Small School Standanl I (Gap Funding o, COLA, plus Economic Recove,y Ta.get Paymen~ Step 2f, plus/minus 1 %}: Budget Year ( ) N/A 1st Subsequent Year ( ) N/A 2nd Subsequent Year ( ) N/A 46. Calculating the District's Proiected Change in LCFF Revenue DATA ENTRY: Enter data in the 1st and 2nd Subsequent Year columns for LCFF Revenue; all other data are extracted or calculated. Prior Year ) LCFF Revenue (Fund 01, Objects 8011, 8012, ) I 25119, District's Pr ejected Change in LCFF Revenue: LCFF Revenue Standard: Status: Budget Year 1st Subsequent Year ) ( ) , , % 0.78% -.07% to 1.93% -.55% to 1.45% Not Met Met 2nd Subsequent Year ( ) 25, % -3.47% to-1.47% Met 4C. Comparison of District LCFF Revenue to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD NOT MET - Projected change in LCFF revenue is outside the standard in one or more of the budget or two subsequent fiscal years. Provide reasons why the projeclion(s) exceed the standard{s) and a description of the methods and assumptions used in projecting LCFF revenue. Explanation: (required if NOT met) BASC calculator was used in projecting CUSD's LCFF revenue SACS Financial Reporting Software File: cs-a {Rev 03/17/2016) Page 6 of28 Printed: 6/13/2016 5:06 PM

49 General Fund School District Criteria and Standards Review Form 01CS 5. CRITERION: Salaries and Benefits STANDARD: Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures for any of the budget year or two subsequent fiscal years has not changed from the historical average ratio from the three prior fiscal years by more than the greater of three percent or the district's required reserves percentage. It is likely that for many districts the and change from the historical average ratio will exceed the standard because certain revenues that were restricted prior to the LCFF are now unrestricted within the LCFF. SA. Calculating the District's Historical Average Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures DATA ENTRY: All data are extracted or calculated. Fiscal Year Third PriorYear( ) Second Prior Year ( ) First Prior Year ( ) Estimated/Unaudited Actuals - Unrestricted (Resources ) Salaries and Benefits 'Form 01 Obiects I 18,777, I 18,211, I Total Expenditures fform 01. Obiects ,628, ,548, ,095, Historical Average Ratio: Ratio of Unrestricted Salaries and Benefits to Total Unrestricted Exoenditures 85.1% 87.1% 78.9% 83.7% Budget Year ( \ 1st Subsequent Year ( \ 2nd Subsequent Year ' \ District's Reserve Standard Percentage (Criterion 108, Line 4) District's Salaries and Benefits Standard (historical average ratio, plus/minus the greater of 3% or the district's reserve standard percentage) : 3.0% 80.7% to 86.7% 3.0% 80.7% to 86.7% 3.0 /o 80.7% to 86.7% 58. Calculating the District's Proiected Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures DATA ENTRY: Jf Form MYP exists. Unrestricted Salaries and Benefits, and Total Unrestricted Expenditures data for the 1st and 2nd Subsequent Years will be extracted; if not, enter data for the two subsequent years. AH other data are extracted or calculated. Fiscal Year Budget Year ( ) 1st Subsequent Year ( ) 2nd Subsequent Year ( ) Budget - Unrestricted (Resources ) Salaries and Benefits Total Expenditures (Form 01, Objects ) (Form 01, Objects ) tform MYP, Lines 81-83\ 'Form MYP, Lines 81-88, 810\ , , ,427, , ,560, Ratio of Unrestricted Salaries and Benefits to Total Unrestricted Exnenditures Status 86.0% Met 86.3% Met 86.4% Met SC. Comparison of District Salaries and Benefits Ratio to the Standard DAT A ENTRY: Enter an explanation if the standard is not met. 1 a. STANDARD MET - Ratio of total unrestricted salaries and benefits to total unrestricted expenditures has met the standard for the budget and two subsequent fiscal years. Explanation: (required if NOT met) File: cs-a (Rev 03/17/2016) 43 Page 7 of 28 Printed: 6/13/2016 5:06 PM

50 General Fund School District Criteria and Standards Review Form 01CS 6. CRITERION: Other Revenues and Expenditures STANDARD: Projected operating revenues (including federal, other state, and other local) or expenditures (including books and supplies, and services and other operating), for any of the budget year or two subsequent fiscal years, have not changed from the prior fiscal year amount by more than the percentage change in population and the funded cost-of-living adjustment (COLA) plus or minus ten percent. For each major object category, changes that exceed the percentage change in population and the funded COLA plus or minus five percent must be explained. 6A. Calculating the District's Other Revenues and Expenditures Standard Percentage Ranges DAT A ENTRY: All data are extracted or calculated. 1. District's Change in Population and Funding Leve I (Criterion 4A 1, Step 3) 2. District's Other Revenues and Expenditures Standard Percentage Range (Line 1, plus/minus 10%) ' 3. District's Other Revenues and Expenditures Explanation Percentage Range (Line 1, plus/minus 5%) Budget Year \ 0.93% -9.07% to 10.93% -4.07% to 5.93% 1st Subsequent Year \ 0.45% -9.55% to 10.45% -4.55% to 5.45% 2nd Subsequent Year ' \ -2.47% %to7.53% -7.47% to 2.53% 68. Calculating the District's Change by Major Object Category and Comparison to the Explanation Percentage Range (Section 6A, Line 3) DATA ENTRY: If Form MYP exists, the 1st and 2nd Subsequent Year data for each revenue and expenditure section will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated. Explanations must be entered for each category if the percent change for any year exceeds the district's explanation percentage range. Object Range I Fiscal Year Federal Revenue {Fund 01, Objects ) {Fann MVP, Line A2) First Prior Year ( ) Budget Year ( ) 1st Subsequent Year ( ) 2nd Subsequent Year ( ) Explanation: {required if Yes) I Removal of pno, yea, caccyove, Amount 1, ,98 897,98 Percent Change Over Previous Year % % % I I Change Is Outside Explanation Range Yes No No I I I Other State Revenue (Fund 01, Objects ) (Form MVP, Line A3) First Prior Year ( ) Budget Year ( ) 1st Subsequent Year ( ) 2nd Subsequent Year ( ) 2, , ,611, , % % -0.16% I I I Yes Yes No Explanation: (required if Yes) removal of prior year carryover and one-time funds Other Local Revenue (Fund 01, Objects ) {Fonn MVP, Line A4) First Prior Year { ) Budget Year ( ) 1st Subsequent Year ( ) 2nd Subsequent Year ( ) 1,032, % -3.95% % Yes No No Explanation: (required if Yes) removal of prior year carryover, one-time funds and donations. Books and Supplies (Fund 01, Objects ) {Fonn MYP, Line 84) First Prior Year ( ) Budget Year ( ) 1st Subsequent Year ( ) 2nd Subsequent Year ( ) Explanation: (required if Yes) I removal of pno, yea, caccyove, 2, , , 163, , % -8.33% -1.21% I I I Yes Yes No File: cs-a (Rev 03/17/2016) 44 Page 8 of28 Printed: 6/13/2016 5:06 PM

51 General Fund School District Criteria and Standards Review Form 01CS Services and Other Operating Expenditures (Fund 01, Objects fform MYP, Line 851 First Prior Year ( ) Budget Year ( ) 1st Subsequent Year ( ) 2nd Subsequent Year ( } 2,907, ,396, ,341, ,337, % 2.28% -0.17% I I I Yes No No I I I Explanation: (required if Yes},,emoval of prio, yea, ca,yove, 6C. Calculating the District's Change in Total Operating Revenues and Expenditures (Section 6A 1 Line 2) DATA ENTRY: All data are extracted or calculated. Object Range I Fiscal Year Amount Percent Change Over Previous Year Status Total Federal, Other State, and Other Local Revenue {Criterion 68) First Prior Year ( ) Budget Year ( ) 1st Subsequent Year ( ) 2nd Subsequent Year ( ) 5, ,619, , ,677, /o % 0.09% I I I Not Mel Not Met Met I I I Total Books and Supplies, and Services and Other Operating Expendit ures (Criterion 681 First Prior Year ( ) 5201, Budget Year ( ) 3, st Subsequent Year ( ) 3,505, nd Subsequent Year ( ) 3,487, % -4.38% -0.52% I I I Not Met Met Met I I I 60. Comparison of District Total Operating Revenues and Expenditures to the Standard Percentage Range DATA ENTRY: Explanations are linked from Section 68 if the status in Section SC is not met; no entry is allowed below. 1 a. STANDARD NOT MET Projected total operating revenues have changed by more than the standard in one or more of the budget or two subsequent fiscal years. Reasons for the projected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring the projected operating revenues within the standard must be entered in Section 6A above and will also display in the explanation box below. Explanation: Federal Revenue (linked from 68 if NOT met) Explanation: Other State Revenue (linked from 68 if NOT met) Explanation: Other Local Revenue (linked from 68 if NOT met} I Removal of prio, yea, canyove, removal of prior year carryover and one-time funds removal of prior year carryover, one-time funds and donations. 1 b. STANDARD NOT MET Projected total operating expenditures have changed by more than the standard in one or more of the budget or two subsequent fiscal years. Reasons for the projected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring the projected operating expenditures within the standard must be entered in Section SA above and will also display in the exp!anation box below. Explanation: Books and Supplies (linked from 68 if NOT met) Explanation: Services and Other Exps (linked from 68 if NOT met),,emoval of prio, yea, canyove, I,emoval of prio, yea, ca,yove, SACS Financial Reporting Software File: cs-a (Rev 03/17/2016) Page 9 of 28 Printed: 6/13(2016 5:06 PM

52 General Fund School District Criteria and Standards Review Form 01CS 7. CRITERION: Facilities Maintenance STANDARD: Confirm that the annual contribution for facilities maintenance funding is not less than the amount required pursuant to Education Code Section , if applicable, and that the district is providing adequately to preserve the functionality of its facilities for their normal life in accordance with Education Code sections 52060(d)(1) and 17002(d)(1). Determining the District's Compliance with the Contribution Requirement for EC Section as amended by AB 104 (Chapter 13, Statutes of 2015), effective and Ongoing and Major Maintenance/Restricted Maintenance Account (OMMA/RMA) NOTE: AB 104 (Chapter 13, Statutes of 2015) requires the district to deposit into the account, for the and fiscal years, a minimum amount that is the lesser of 3% of the total genera! fund expenditures and other financing uses for that fiscal year or the amount that the district deposited into the account for the fiscal year. DATA ENTRY: Click the appropriate Yes or No button for special education local plan area (SELPA) administrative units (AUs); a!i other data are extracted or calculated. If standard is not met, enter an X in the appropriate box and enter an explanation, if applicable. 1. a. For districts that are the AU of a SELPA, do you choose to exclude revenues that are passed through to participating members of the SELPA from the OMMA!RMA required minimum contribution calculation? b. Pass-through revenues and apportionments that may be excluded from the OMMNRMA calculation per EC Section (b)(2)(D) (Fund 10. resources and , objects and ) I 2. Ongoing and Major Maintenance/Restricted Maintenance Account a. Budgeted Expenditures and Other Financing Uses (Form 01, objects ) b. Plus: Pass-through Revenues and Apportionments {Line 1b, if line 1a is No) c. Net Budgeted Expenditures and Other Financing Uses 28,988, ,988, % of Total Current Year General Fund Expenditures and Other Financing Uses rune 2c times 3%' 869, Amount Deposited 1 for Fiscal Year 670, Required Minimum Contribution! Lesser of Current Year or Fiscal Year 670, Budgeted Contribution 1 to the Ongoing and Major Maintenance Account Status d. OMMNRMA Contribution I 1 Fund 01, Resource 8150, Objects Met If standard is not met, enter an X in the box that best describes why the minimum required contribution was not made: Explanation: (required if NOT met and Other is marked) Not applicable {district does not participate in the Leroy F. Greene School Facilities Act of 1998) Exempt (due to district's small size [EC Section (b)(2)(e)]) Other (explanation must be provided) 46 File: cs-a (Rev 03/ ) Page 10 of 28 Printed: 6113/2016 5:06 PM

53 General Fund School District Criteria and Standards Review Form 01CS 8. CRITERION: Deficit Spending STANDARD: Unrestricted deficit spending (total unrestricted expenditures and other financing uses is greater than total unrestricted revenues and other financing sources) as a percentage of total unrestricted expenditures and other financing uses, has not exceeded one-third of the district's available reseives 1 as a percentage of total expenditures and other financing uses 2 in two out of three prior fiscal years. BA. Calculating the District's Deficit Spending Standard Percentage Levels DATA ENTRY: AH data are extracted or calculated. 1. District's Available Reserve Amounts (resources ) a. Reserve for Economic Uncertainties (Funds 01 and 17, Object 9789) b. Unassigned/Unappropriated (Funds 01 and 17, Object 9790) c. Negative General Fund Ending Balances in Restricted Resources (Fund 01, Object 979Z, if negative, for each of resources ) d. Available Reserves (Lines 1a through 1c) 2. Expenditures and Other Financing Uses a. District's Total Expenditures and Other Financing Uses (Fund 01, objects ) b. Plus: Special Education Pass-through Funds (Fund 10, resources and , objects and ) c. Total Expenditures and Other Financing Uses (Line 2a plus Line 2b) 3. District's Available Reserve Percentage (Line 1 d divided by Line 2c) Third Prior Year ( ) 9.6% 2,614, ,614, ,096, , Second Prior Year First Prior Year \ ( ) 934,00 2,670, ,542, , ,476, ,295, ,788, ,295, % District's Deficit Spending Standard Percentage Levels I {Line 3 times 1/3): L. ----~3~.2~ ~y,'-----~ ~ ~3~%~-----~----~2.~6~%~----" 'Available reserves are the unrestricted amounts in the Reserve for Economic Uncertainties and the UnassignedfUnappropriated accounts in the General Fund and the Special Reserve Fund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negative ending balances in restricted resources in the General Fund. 2A school district that is the Administrative Unit of a Special Education Local Plan Area (SELPA) may exclude from its expenditures the distribution of funds to its participating members. 88. Calculating the District's Deficit Spending Percentages DATA ENTRY: All data are extracted or calculated. Net Change in Unrestricted Fund Balance Fiscal Year (Form 01 Section E' Third Prior Year ( ) ( Second Prior Year ( ) 162, First Prior Year ( ) (173, Budget Year ( ) (Information only) BC. Comparison of District Deficit Spending to the Standard Tota! Unrestricted Expenditures Deficit Spending Level and Other Financing Uses (Jf Net Change in Unrestricted Fund IForm 01, Obiects \ Balance is ne"ative else NIA I Status 20,835, % Not Met , NIA Met 23,255, % Met 21,352, I I I DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Unrestricted deficit spending, if any, has not exceeded the standard percentage level in two or more of the three prior years. Explanation: (required if NOT met) The district deficit expended in , but has managed to keep the amount of deficit expending to a minium. 47 File: cs-a (Rev 03/17/2016) Page 11 of28 Printed: 6113/2016 5:06 PM

54 General Fund Schoo! District Criteria and Standards Review Form 01CS 9. CRITERION: Fund Balance STANDARD: Budgeted beginning unrestricted general fund balance has not been overestimated for two out of three prior fiscal years by more than the following percentage levels: District Estimated P 2 ADA (Form A, Lines A6 and C4): '------'2~,7~9~4, J District's Fund Balance Standard Percentage Level: l'-----'~ ~ ~y, J 9A. Calculating the District's Unrestricted General Fund Beginning Balance Percentages Percentage Level 1 District ADA 1.7% 0 to % 301 to 1, % 1,001 to 30, % 30,001 to 400, % 400,001 and over ' Percentage levels equate to a rate of deficit spending which would eliminate recommended reserves for economic uncertainties over a three year period. DATA ENTRY: Enter data in the Original Budget column for the First, Second, and Third Prior Years; al! other data are extracted or calculated. Fiscal Year Third Prior Year ( ) Second Prior Year ( ) First Prior Year ( ) Budget Year { ) (Information only) Unrestricted General Fund Beginning Balance 2 (Form 01, Line F1e, Unrestricted Column) Orininal Budnet Estimated/Unaudited Actuals 4 301, , I 1,961, ,931, T 2,222, , I 2,921, Beginning Fund Balance Variance Level (If overestimated, else N/A) N/A NIA N/A 2 Adjusted beginning balance, including audit adjustments and other restatements (objects ) Status Met Met Met 98. Comparison of District Unrestricted Beginning Fund Balance to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1 a. STANDARD MET - Unrestricted general fund beginning fund balance has not been overestimated by more than the standard percentage level for two or more of the previous three years. Explanation: {required if NOT met) SACS Financial Reporting Software File: CS a {Rev 03/17/2016) Page 12 of 28 Printed: 6/13/2016 5:06 PM

55 General Fund School District Criteria and Standards Review Form 01CS 10. CRITERION: Reserves STANDARD: Available reserves 1 for any of the budget year or two subsequent fiscal years are not less than the following percentages or amounts 2 as applied to total expenditures and other financing uses 3 : DATA ENTRY: Budget Year data are extracted. Enter district regular ADA corresponding to financial data reported in the General Fund, only, for the two subsequent years. Percentage Level District ADA 5o/o or $66,000 (greater of) 0 to /o or $66,000 (greater of) 301 to 1,000 3 /o 1,001 to 30,000 2 /o 30,001 to 400,000 1% 400,001 and over 'Available reserves are the unrestricted amounts in the Reserve for Economic Uncertainties and the Unassigned/Unappropriated accounts in the General Fund and the Special Reserve Fund for Other Than Capital Outlay Projects. Available reserves wil! be reduced by any negative ending balances in restricted resources in the Genera! Fund. 2 Dollar amounts to be adjusted annually by the prior year statutory cost-of-living adjustment (Education Code Section 42238), rounded to the nearest thousand. 'A school district that is the Administrative Unit (AU) of a Special Education Local Plan Area (SELPA) may exclude from its expenditures the distribution of funds to its participating members. Budget Year 1st Subsequent Year 2nd Subsequent Year ( ) ( ) ( ) District Estimated P-2 ADA (Form A, Line A4): LI ---~2e,,< 77c;5, L -"2,s,6,e6.c1 L,2ce,5e,7e_6 J District's Reserve Standard Percentage Level: c ~3~%, _J _,3~o/.~, J ~3~o/,~, J 10A. Calculating the District's Special Education Pass-through Exclusions (only for districts that serve as the AU of a SELPA) DATA ENTRY: For SELPA AUs. if Form MYP exists, all data will be extracted including the Yes/No button selection. If not, click the appropriate Yes or No button for item 1 and, if Yes, enter data for item 2a and for the two subsequent years in item 2b: Budget Year data are extracted. For districts that serve as the AU of a SELPA (Form MYP, Lines F1a, F1b1, and F1b2): 1. Do you choose to exclude from the reserve calculation the pass-through funds distributed to SELPA members? 2. If you are the SELPA AU and are excluding special education pass-through funds: a. Enter the name(s) of the SELPA(s): No b. Special Education Pass-through Funds (Fund 10, resources and , objects and 7221~7223) Budget Year ( ) I 1st Subsequent Year ( ) 2nd Subsequent Year ( ) 108. Calculating the District's Reserve Standard DATA ENTRY: If Form MYP exists, 1st and 2nd Subsequent Year data for lines 1 and 2 will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated. 1. Expenditures and Other Financing Uses (Fund 01, objects ) (Form MYP, Line 811) 2. Plus: Special Education Pass-through (Criterion 10A, Line 2b, if Criterion 10A, Line 1 is No) 3. Total Expenditures and Other Financing Uses (Line 81 plus Line 82) 4. Reserve Standard Percentage Level 5. Reserve Standard ~ by Percent (Line 83 times Line 84) 6. Reserve Standard - by Amount ($66,000 for districts with Oto 1,000 ADA, else 0) 7. District's Reserve Standard (Greater of Line 85 or Line 86) Budget Year 1st Subsequent Year ( ) ( \ 28,988, , ,994, % 3% , , nd Subsequent Year ( ) 3% 29,432, ,432, , SACS Financial Reporting Software File: cs-a (Rev 03/17/2016) 49 Page 13 of 28 Printed: 6/13/2016 5:06 PM

56 General Fund School District Criteria and Standards Review Form 01CS 10C. Calculating the District's Budgeted Reserve Amount DATA ENTRY: If Form MYP exists, 1st and 2nd Subsequent Year data for lines 1 through 7 will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated. Reserve Amounts (Unrestricted resources except Line 4): 1. General Fund - Stabilization Arrangements (Fund 01, Object 9750) {Form MYP, Line E1a) 2. General Fund- Reserve for Economic Uncertainties (Fund 01, Object 9789) (Form MYP, Line E1b) 3. Genera! Fund Unassigned/Unappropriated Amount (Fund 01, Object 9790) {Form MYP, Line E1c} 4. General Fund. Negative Ending Balances in Restricted Resources (Fund 01, Object 979Z, if negative, for each of resources } (Form MYP, Line E1d) 5. Special Reserve Fund Stabilization Arrangements (Fund 17, Object 9750) (Form MYP, Line E2a) 6. Special Reserve Fund Reserve for Economic Uncertainties (Fund 17, Object 9789) (Form MYP, Line E2b) 7. Special Reserve Fund Unassigned/Unappropriated Amount (Fund 17, Object 9790) (Form MYP, Line E2c) 8. District's Budgeted Reserve Amount {Lines C1 thru C7) 9. District's Budgeted Reserve Percentage {Information only) (Line 8 divided by Section 108, Line 3) District's Reserve Standard (Section 1 OB, Line 7) Status ' Budget Year ( ) 9.00% Mel 870, , ,609, , st Subsequent Year ' 7.76% Mel 870, , ,249, , nd Subsequent Year ( ) 3.15% Met 883,00 44, , D. Comparison of District Reserve Amount to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Projected available reserves have met the standard for the budget and two subsequent fiscal years. Explanation: (required if NOT met) SACS Financial Reporting Software File: cs a {Rev 03117/2016) Page 14 of 28 Printed: :06 PM

57 General Fund School District Criteria and Standards Review Form 01CS SUPPLEMENTAL INFORMATION DATA ENTRY: Click the appropriate Yes or No button for items $1 through $4. Enter an explanation for each Yes answer. 81. Contingent Liabilities 1 a. Does your district have any known or contingent liabilities (e.g., financial or program audits, litigation, state compliance reviews) that may impact the budget? No 1b. If Yes, identify the liabilities and how they may impact the budget: 82. Use of One-time Revenues for Ongoing Expenditures 1a. Does your district have ongoing genera! fund expenditures in the budget in excess of one percent of the total general fund expenditures that are funded with one-time resources? No 1 b. If Yes, identify the expenditures and explain how the one-time resources will be replaced to continue funding the ongoing expenditures in the following fiscal years: 83. Use of Ongoing Revenues for One-time Expenditures 1a. Does your district have large non-recurring general fund expenditures that are funded with ongoing general fund revenues? No 1 b. If Yes, identify the expenditures: 84. Contingent Revenues 1a. Does your district have projected revenues for the budget year or either of the two subsequent fiscal years contingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest reserves)? No 1 b. If Yes, identify any of these revenues that are dedicated for ongoing expenses and explain how the revenues will be replaced or expenditures reduced: 51 File: cs-a (Rev ) Page 15 of 28 Printed: :06 PM

58 General Fund School District Cri1eria and Standards Review Form 01CS 55. Contributions Identify projected contributions from unrestricted resources in the general fund to restricted resources in the general fund for the budget year and two subsequent fiscal years. Provide an explanation if contributions have changed from the prior fiscal year amounts by more than $20,000 and more than ten percent. Explanation should include whether contributions are ongoing or one-time in nature. Identify projected transfers to or from the genera! fund to cover operating deficits in either the general fund or any other fund for the budget year and two subsequent fiscal years. Provide an explanation if transfers have changed from the prior fiscal year amounts by more than $20,000 and more than ten percent. Explanation should include whether transfers are ongoing or one-time in nature. Estimate the impact of any capital projects on the general fund operational budget. -1 to +1 Dfstrict's Contributions and Transfers Standard:L... o~,~-$=2~0~,0~0~0~tos_::+~$~2~0,~0~0~0 SSA. Identification of the District's Projected Contributions, Transfers, and Capital Projects that may Impact the General Fund DATA ENTRY: For Contributions, enter data in the Projection column for the 1st and 2nd Subsequent Years. Contributions for the First Prior Year and Budget Year will be extracted. For Transfers ln and Transfers Out, enter data in the First Prior Year. If Form MYP exists, the data will be extracted for the Budget Year, and 1st and 2nd Subsequent Years. If Form MVP does not exist, enter data in the Budget Year, 1st and 2nd subsequent Years. Click the appropriate button for item 1d; all other data will be calculated. Description I Fiscal Year Projection Amount of Change Percent Change Status 1a. Contributions, Unrestricted General Fund (Fund 01, Resource s , Obiect 8980 First Prior Year ( ) 1 4,652, Budget Year ( ) 15,380, st Subsequent Year { ) 15, nd Subsequent Year { ) -;5 865,507.00' 727, I 15.6 /o I Not Met 251, I 4.7% I Met 233, I 4.2% I Met I I I 1 b. Transfers In, General Fund * First Pn'or Year ( ) Budget Year ( ) 1st Subsequent Year ( ) 2nd Subsequent Year ( ) I I Met I I Met o.oo I I Met I I I 1c. Transfers Out, General Fund* First Prior Year ( ) Budget Year ( ) 1st Subsequent Year { ) 2nd Subsequent Year ( ) , I -10 I Not Met I I Met I I Met I ; I 1d. Impact of Capital Projects Do you have any capital projects that may impact the general fund operational budget? No * Include transfers used to cover operating deficits in either the general fund or any other fund. S5B. Status of the District's Projected Contributions, Transfers, and Capital Projects DATA ENTRY: Enter an explanation if Not Met for items 1a-1c or if Yes for item 1d. 1a. NOT MET - The projected contributions from the unrestricted general fund to restricted general fund programs have changed by more than the standard for one or more of the budget or subsequent two fiscal years. Identify restricted programs and amount of contribution for each program and whether contributions are ongoing or one-time in nature. Explain the district's plan, with timeframes, for reducing or eliminating the contribution. Explanation: (required if NOT met) CSEA salary schedule increased by 3% in as well as an increase of $100 per month per member medical cap increase which greatly impacted restricted programs, RRM and Special Education. 1 b. MET - Projected transfers in have not changed by more than the standard for the budget and two subsequent fiscal years. Explanation: (required if NOT met) 52 File: cs-a (Rev 03/17/2016) Page 16 of 28 Printed: 6/13/2016 5:06 PM

59 General Fund School District Criteria and Standards Review Form 01CS 1c. NOT MET - The projected transfers out of the general fund have changed by more than the standard for one or more of the budget or subsequent two fiscal years. Identify the amount(s) transferred, by fund, and whether transfers are ongoing or one-time in nature. If ongoing, explain the district's plan, with timeframes, for reducing or eliminating the transfers. Explanation: (required if NOT met) Transfer to Fund 21 for the completion of the Performing Art Center and deferred maintenance. 1d. NO- There are no capital projects that may impact the general fund operational budget. Project Information: (required if YES) SACS Financial Reporting Software File: cs-a (Rev 03/17/2016) 53 Page 17 of 28 Printed: 6/13/2016 5:06 PM

60 General Fund School District Criteria and Standards Review Form 01CS 56. Long-term Commitments Identify a!i existing and new multiyear commitments' and their annual required payments for the budget year and two subsequent fiscal years. Explain how any increase in annual payments will be funded. Also explain how any decrease to funding sources used to pay long-term commitments will be replaced. 1 Include multiyear commitments, multiyear debt agreements, and new programs or contracts that result in long-term obligations. SSA. Identification of the District's Long-term Commitments DATA ENTRY: Click the appropriate button in item 1 and enter data in all columns Of item 2 for applicable long-term commitments; there are no extractions in this section. 1. Does your district have long-term (multiyear) commitments? {If No, skip item 2 and Sections S68 and SSC) Yes 2. If Yes to item 1, list all new and existing multiyear commitments and required annual debt service amounts. Do not include long-term commitments for postemp!oyment benefits other than pensions (OPEB); OPEB is disclosed in item 87 A. # of Years SACS Fund and Object Codes Used For: Typeo IC omm1tment Remaininn un ing Sources (R evenues ) DbtS e erv1ce (E xpen 1tures Capital Leases Certificates of Participation 21 Fund 01 & Fund 25 Fund 01 & Fund 25 General Obligation Bonds 25 County Taxes Gou nty Taxes Supp Early Retirement Program State School Building Loans Compensated Absences Principal Balance as of July 1, ,927,783 21,902,551 Other Long-term Commitments (do not include OPEB) Lighting Retrofit 6 Fund 01 Fund ,758 TOTAL: 27,083,092 Tvoe of Commitment (continued) Capital Leases Certificates of Participation General Obligation Bonds Supp Early Retirement Program State School Building Loans Compensated Absences Prior Year ( ) Annual Payment (P & I\ 513,369 2,293,769 Budget Year ( ) Annual Payment tp&ll ,331 1st Subsequent Year ( ) Annual Payment IP&I\ 522,869 2, nd Subsequent Year ( ) Annual Payment IP & 1l ,597,419 Other Long -term Commitments (continued) Liohtino Retrofit 56,720 56, ,720 Total Annual Payments: 2 863,858 Has total annual payment Increased overprioryear ( )? Yes 2,979,820 Yes 3,079,708 Yes 3,183,908 SACS Financial Reporting Software File: cs-a (Rev 03/ ) 54 Page 18 of28 Printed: 6/13/2016 5:06 PM

61 General Fund Schoo! District Criteria and Standards Review Form 01CS 568. Comparison of the District's Annual Payments to Prior Year Annual Payment DATA ENTRY: Enter an explanation if Yes. 1 a. Yes - Annual payments for long-term commitments have increased in one or more of the budget or two subsequent fiscal years. Explain how the increase in annual payments will be funded. Explanation: (required if Yes to increase in tota! annual payments) Increases in long-term commitments are reflected in the mulliyear projection and taken into accoun as part of the whole district budget. SSC. Identification of Decreases to Funding Sources Used to Pay Long~term Commitments DATA ENTRY: Click the appropriate Yes or No button in item 1; if Yes, an explanation is required in item 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? No 2. No - Funding sources will not decrease or expire prior to the end of the commitment period, and one-time funds are not being used for long-term commitment annual payments. Explanation: (required if Yes) 55 SACS Financial Reporting Software File: cs-a (Rev 03/ ) Page 19 of 28 Printed: 6113/2016 5:06 PM

62 General Fund School Olstrict Criteria and Standards Review Form 01CS 87. Unfunded Liabilities Estimate the unfunded liability for postemployment benefits other than pensions (OPEB) based on an actuarial valuation, if required, or other method; identify or estimate the annual required contribution; and indicate how the obligation is funded (pay-as-you-go, amortized over a specific period, etc.). Estimate the unfunded liability for self-insurance programs such as workers' compensation based on an actuarial valuation, if required, or other method; identify or estimate the required contribution; and indicate how the obligation is funded (level of risk retained, funding approach, etc.). S7A. Identification of the District's Estimated Unfunded Liability for Postemployment Benefits Other than Pensions (OPES) DATA ENTRY: Click the appropriate button in item 1 and enter data in all other applicable items; there are no extractions in this section except the budget year data on line Sb. 1. Does your district provide postemp!oyment benefits other than pensions (OPEB)? (If No, skip items 2-5) Yes 2. For the district's OPEB: a. Are they lifetime benefits? Yes b. Do benefits continue past age 65? No c. Describe any other characteristics of the district's OPEB program including eligibility criteria and amounts, if any, that retirees are required to contribute toward their own benefits: 3. a. Are OPEB financed on a pay-as-you-go, actuarial cost, or other method? b. Indicate any accumulated amounts earmarked for OPES in a self-insurance or governmental fund Pay-as-you-go Self-Insurance Fund Governmental Fund 4. OPEB Liabilities a. OPEB actuarial accrued liability (AAL) b. OPEB unfunded actuarial accrued liability (UAAL) c. Are AAL and UAAL based on the district's estimate or an actuarial valuation? d. If based on an actuarial valuation, indicate the dale of the OPEB valuatlon 5. OPEB Contributions a. OPEB annual required contribution (ARC) per actuarial valuation or Alternative Measurement Method b. OPEB amount contributed (for this purpose, include premiums paid to a self-insurance fund) (funds 01-70, objects ) c. Cost of OPEB benefits {equivalent of "pay-as-you-go" amount) d. Number of retirees receiving OPEB benefits Budget Year ) 8 044, , Actuarial Jul , , Data must be entered. 1st Subsequent Year 2nd Subsequent Year ( ) ' , , , , Fite: cs-a (Rev 03/17/2016) 56 Page 20 of 28 Printed: 6/13/2016 5:06 PM

63 General Fund School District Criteria and Standards Review Form 01CS S7B. Identification of the District's Unfunded Liability for Self-Insurance Programs DATA ENTRY: Click the appropriate button in item 1 and enter data in all other applicable items; there are no extractions in this section. 1. Does your district operate any self-insurance programs such as workers' compensation, employee health and welfare, or property and liability? {Do not include OPES, which is covered in Section S7 A) {!f No, skip items 2-4) No 2. Describe each self-insurance program operated by the district, including details for each such as level of risk retained, funding approach, basis for valuation {district's estimate or actuarial}, and date of the valuation: 3. Self-Insurance Liabilities a. Accrued liability for self-insurance programs b. Unfunded liability for self-insurance programs 4. Self-Insurance Contributions a. Required contribution {funding) for self-insurance programs b. Amount contributed (funded) for self-insurance programs Budget Year ( ) 1st Subsequent Year ( ) 2nd Subsequent Year ( ) SACS Financial Reporting Software File: cs-a (Rev 03/17/2016) 57 Page 21 of 28 Printed: 6/13/2016 5:06 PM

64 General Fund School District Criteria and Standards Review Form 01CS 58. Status of Labor Agreements Analyze the status of employee labor agreements. Identify new labor agreements, as well as new commitments provided as part of previously ratified mu!tiyear agreements; and include all contracts, including all administrator contracts {and including all compensation). For new agreements, indicate the date of the required board meeting. Compare the increase in new commitments to the projected increase in ongoing revenues, and explain how these commitments will be funded in future fiscal years. If salary and benefit negotiations are not finalized at budget adoption, upon settlement with certificated or classified staff: The school district must determine the cost of the settlement, including salaries, benefits, and any other agreements that change costs, and provide the county office of education (COE) with an analysis of the cost of the settlement and its impact on the operating budget. The county superintendent shall review the analysis relative to the criteria and standards, and may provide written comments to the president of the district governing board and superintendent. SBA. Cost Analysis of District's Labor Agreements Certificated (Non-management) Employees DATA ENTRY: Enter all applicable data items; there are no extractions in this section. Prior Year (2nd Interim) Budget Year st Subsequent Year nd Subsequent Year Number of certificated (non-management) full-time-equivalent (FTE) positions Certificated (Non-management) Salary and Benefit Negotiations 1. Are salary and benefit negotiations settled for the budget year? No If Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3. If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5. If No, identify the unsettled negotiations including any prior year unsettled negotiations and then complete questions 6 and 7. CUSD and the certificated bargaining unit have not settled negotiations for Negotiations Settled 2a. Per Government Code Section (a), date of public disclosure board meeting: 2b. Per Government Code Section (b), was the agreement certified by the district superintendent and chief business Official? lfyes, date of Superintendent and CBO certification: 3. Per Government Code Section (c), was a budget revision adopted to meet the costs of the agreement? If Yes, date of budget revision board adoption: 4. Period covered by the agreement: Begin Date: End Date: ~ ~ 5. Salary settlement: Budget Year ( ) 1st Subsequent Year ( ) 2nd Subsequent Year ( ) Is the cost of salary settlement included in the budget and multiyear projections (MYPs)? One Year Agreement Total cost of salary settlement % change in salary schedule from prior year oc Multiyear Agreement Total cost of salary settlement o/o change in salary schedule from prior year (may enter text, such as "Reopener") Identify the source of funding that will be used to support multi year salary commitments: 58 File: cs-a (Rev 03/17/2016) Page 22 of 28 Printed: 6/13/2016 5:06 PM

65 General Fund School District Criteria and Standards Review Form 01CS Negotiations Not Settled 6. Cost of a one percent increase in salary and statutory benefits 117, Amount included for any tentative salary schedule increases Budget Year ( } of 1st Subsequent Year ( } ol 2nd Subsequent Year ( ) ol Certificated (Non-management) Health and Welfare (H&W) Benefits Budget Year ( ) 1st Subsequent Year ( ) 2nd Subsequent Year ( Are costs of H&W benefit changes included in the budget and MYPs? 2. Tota! cost of H&W benefits 3. Percent of H&W cost paid by employer 4. Percent projected change in H&W cost over prior year No varies hard cap 1,449,306 No varies hard cap 1,393,302 No varies hard cap 1,362,630 Certificated (Non-management) Prior Year Settlements Are any new costs from prior year settlements included in the budget? If Yes, amount of new costs included in the budget and MYPs If Yes, explain the nature of the new costs: No Certificated (Non-management) Step and Column Adjustments Budget Year ( \ 1st Subsequent Year ( \ 2nd Subsequent Year ( \ 1. Are step & column adjustments included in the budget and MYPs? 2. Cost of step & column adjustments 3. Percent change in step & column over prior year Yes 2.5% 443,399 Yes 2.5% 422,060 Yes 2.5% 449,920 Certificated (Non-management) Attrition (layoffs and retirements) Budget Year ( \ 1st Subsequent Year nd Subsequent Year Are savings from attrition included in the budget and MYPs? Yes Yes Yes 2. Are additional H&W benefits for those laid-off or retired employees included in the budget and MYPs? Yes Yes Yes Certificated (Non-management) - Other List other significant contract changes and the cost impact of each change (i.e., class size, hours of employment, leave of absence, bonuses, etc.): SACS Financial Reporting Software File: cs-a (Rev 03/17/2016) Page 23 of 28 Printed: 6/13/2016 5:06 PM

66 General Fund School District Crilerta and Standards Review Form 01CS SBB. Cost Analysis of District's Labor Agreements - Classified (Non-management) Employees DATA ENTRY: Enter all applicable data items; there are no extractions in this section. Number of classified (non-management) FTE positions Prior Year {2nd Interim) Budget Year st Subsequent Year nd Subsequent Year Classified (Non-management) Salary and Benefit Negotiations 1. Are salary and benefit negotiations settled for the budget year? 1f Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3. No If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5. If No, identify the unsettled negotiations including any prior year unsettled negotiations and then complete questions 6 and 7. For , the district and CSEA have not settled any agreements. Negotiations Settled 2a. Per Government Code Section {a), date of public disclosure board meeting: 2b. Per Government Code Section 3547.S{b), was the agreement certified by the district superintendent and chief business official? If Yes, date of Superintendent and CBO certification: 3. Per Government Code Section 3547.S(c), was a budget revision adopted to meet the costs of the agreement? If Yes, date of budget revision board adoption: 4. Period covered by the agreement: Begin Date: End Date: 5. Salary settlement: Budget Year ( ) 1st Subsequent Year ( ) 2nd Subsequent Year ( ) Is the cost of salary settlement included in the budget and multiyear projections (MYPs)? One Year Agreement Total cost of salary settlement % change in salary schedule from prior year or Multiyear Agreement Total cost of salary settlement % change in salary schedule from prior year {may enter text, such as "Reopener'') Identify the source of funding that will be used to support multi year salary commitments: Negotiations Not Settled 6. Cost of a one percent increase in salary and statutory benefrts 70, Amount included for any tentative salary schedule increases Budget Year ( ) ol 1st Subsequent Year ( ) ol 2nd Subsequent Year ( ) o I File: cs-a (Rev 03/17/2016) 60 Page 24 of 28 Printed: 6/13/2016 5:06 PM

67 General Fund School District Criteria and Standards Review Form 01CS Classified (Non-management) Health and Welfare (H&W) Benefits Budget Year st Subsequent Year ) 2nd Subsequent Year ) 1. Are costs of H&W benefit changes included in the budget and MYPs? 2. Total cost of H&W benefits 3. Percent of H&W cost paid by employer 4. Percent projected change in H&W cost over prior year No 1,172,919 varies hard cao No varies hard cao 1 173,020 No varies hard cao 1,173,020 Classified (Non-management) Prior Year Settlements Are any new costs from prior year settlements included in the budget? If Yes, amount of new costs included in the budget and MYPs!f Yes, explain the nature of the new costs: No Classified (Non-management) Step and Column Adjustments Budget Year ( ) 1st Subsequent Year ( ) 2nd Subsequent Year ( \ 1. Are step & column adjustments included in the budget and MYPs? 2. Cost of step & column adjustments 3. Percent change in step & column over prior year Yes 2.5% 146,386 Yes 2.5% 151,836 Yes 2.5% 157,094 Classified (Non-management) Attrition (layoffs and retirements) Budget Year ( } 1st Subsequent Year { ) 2nd Subsequent Year { ) 1. Are savings from attrition included in the budget and MYPs? No No No 2. Are additional H&W benefits for those laid-off or retired employees included in the budget and MYPs? Yes Yes Yes Classified (Non-management) Other List other significant contract changes and the cost impact of each change (i.e., hours of employment, leave of absence, bonuses, etc.): 61 File: cs-a (Rev ) Page 25 of 28 Printed: 6! :06 PM

68 General Fund School District Criteria and Standards Review Form 01CS SSC. Cost Analysis of District's Labor Agreements - Management/Supervisor!Confidential Employees DATA ENTRY: Enter all applicable data items; there are no extractions in this section. Number of management, supervisor, and confidential FTE positions Prior Year (2nd Interim) Budget Year st Subsequent Year nd Subsequent Year Management/Supervisor/Confidential Salary and Benefit Negotiations 1. Are salary and benefit negotiations settled for the budget year? If Yes, complete question 2. ala If No, identify the unsettled negotiations including any prior year unsettled negotiations and then complete questions 3 and 4. Negotiations Settled 2. Sa\ary settlement If nfa, skip the remainder of Section sac. Budget Year / \ 1st Subsequent Year / \ 2nd Subsequent Year ( ) Is the cost of salary settlement included in the budget and multiyear projections {MYPs)? Total cost of salary settlement % change in salary schedule from prior year (may enter text, such as "Reopener'') Negotiations Not Settled 3. Cost of a one percent increase in salary and statutory benefits 4. Amount included for any tentative salary schedule increases Budget Year ( ) 1st Subsequent Year ( ) 2nd Subsequent Year ( ) ManagementfSupervisorfConfidential Health and Welfare (H&W) Benefits Budget Year ( ) 1st Subsequent Year { ) 2nd Subsequent Year ( ) 1. Are costs of H&W benefit changes included in the budget and MYPs? 2. Total cost of H&W benefits 3. Percent of H&W cost paid by employer 4. Percent projected change in H&W cost over prior year ManagementfSupervisorfConfidential Step and Column Adjusbnents Budget Year ( ) 1st Subsequent Year ( ) 2nd Subsequent Year ( ) 1. Are step & column adjustments included in the budget and MYPs? 2. Cost of step and column adjustments 3. Percent change in step & column over prior year ManagementfSupervisorfConfidential other Benefits (mileage, bonuses, etc.) Budget Year ( ) 1st Subsequent Year ( ) 2nd Subsequent Year ( ) 1. Are costs of other benefits included in the budget and MYPs? 2. Total cost of other benefits 3. Percent change in cost of other benefits over prior year File: cs-a (Rev 03(17(2016) 62 Page 26 of 28 Printed: 6113(2016 5:06 PM

69 General Fund School District Criteria and Standards Review Form 01CS 59. Local Control and Accountability Plan (LCAP) Confirm that the school district's governing board has adopted an LCAP or an update to the LCAP effective for the budget year. DATA ENTRY: Click the appropriate Yes or No button in item 1, and enter the date in item Did or will the school district's governing board adopt an LCAP or approve an update to the LCAP effective for the budget year? 2. Approval date for adoption of the LCAP or approval of an update to the LCAP. Yes Jun 28, LCAP Expenditures Confirm that the school district's budget includes the expenditures necessary to implement the LCAP or annual update to the LCAP. DATA ENTRY: Click the appropriate Yes or No button. Does the school district's budget include the expenditures necessary to implement the LCAP or annual update to the LCAP as described in the Local Control and Accountability Plan and Annual Update Template, Section 3: Actions, Services and Expenditures? Yes File: cs-a {Rev 03/17/2016) 63 Page 27 of28 Printed: 6/13/2016 5:06 PM

70 General Fund School District Criteria and Standards Review Form 01CS ADDITIONAL FISCAL INDICATORS The following fiscal indicators are designed to provide additional data for reviewing agencies. A ''Yes" answer to any single indicator does not necessarily suggest a cause for concern, but may alert the reviewing agency to the need for additional review. DATA ENTRY: Click the appropriate Yes or No button for items A1 through A9 except item A3, which is automatically completed based on data in Criterion 2. A1. Do cash flow projections show that the district will end the budget year with a negative cash balance in the general fund? No A2. Is the system of personnel position control independent from the payroll system? Yes A3. Is enrollment decreasing in both the prior fiscal year and budget year? (Data from the enrollment budget column and actual column of Criterion 2A are used to determine Yes or No) Yes A4. Are new charter schools operating in district boundaries that impact the district's enrollment, either in the prior fiscal year or budget year? No AS. Has the district entered into a bargaining agreement where any of the budget or subsequent years of the agreement would result in salary increases that are expected to exceed the projected state funded cost-of-living adjustment? No AS. Does the district provide uncapped (100% employer paid) health benefits for current or retired employees? No A7. Is the district's financial system independent of the county office system? No AB. Does the district have any reports that indicate fiscal distress pursuant to Education Code Section (a)? (lf Yes, provide copies to the county office of education) Yes A9. Have there been personnel changes in the superintendent or chief business official positions within the last 12 months? No When providing comments for additional fiscal indicators, please include the item number applicable to each comment. Comments: (optional) End of School District Budget Criteria and Standards Review 64 Fite: cs-a (Rev 03/17/2016) Page 28 of 28 Printed: 6/13/2016 5:06 PM

71 General Fund Unrestricted and Restricted Expenditures by Object Form Estimated Actuals Budnet Descrlotlon Resource Codes Object Codes Unrestricted CAI Restricted CBI Total Fund col.a+b CCJ Unrestricted COi Restricted CEJ Total Fund col.d+e {Fl %Diff Column C&F A.REVENUES 1) LCFF Sources , I 25119, , ,755, % 2) Federal Revenue , ,398, , % 3) Other State Revenue , , , , % 4) Other Local Revenue , , I 177, % 51 TOTAL REVENUES B. EXPENDITURES 1) Certificated Salaries 2) Classified Salaries 3) Employee Benefits , , i! i ~ , , g,_655, _30318, _1.,~ i , , , , , ! 2.255, , , L 2, j % 11, % 5, ,9% 7, % 4) Books and Supplies 5) Services and Other OperaUng Expenditures _ 1, , ! I 1, , ,65~ , , , % 2, 'Z-.6% 6) Capital Outlay , _1 612, , % 7) Other Outgo (exciuding Transfers of Indirect Costs) o.oo 392, , ~ _ 92.5% 6) Other Outgo Transfers of Indirect Costs ( , (54, / , ( ) 3.9% 9\ TOTAL EXPENDITURES , I % C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES IA5 891! f , ( % D. OTHER FINANCING SOURCES/USES 1) lnterfund Transfers a) Transfers In b) Transfers Out 2) Other Sources/Uses a) Sources b) Uses ! _ ~00 c)j)oo% - QQ Q&'1'.o_. 00 ~ 3) Contributions (4 652, , (5 380, , l TOTAi OTHER FINANCING SOURCES/USES ( ( ( SACS Financial Reportirg Software File: fund-a {Rev 03/ ) 65 Page 1 Printed; 6ll/2016 4:06 PM

72 General Fund Unrestricted and Restricted Expenditures by Object Form Estimated Actuals Budnet Oescriotion E. NET INCREASE (DECREASE) IN FUND BALANCE IC+ 041 Resource Codes Object Codes Unrestricted Restricted I Al 181!! Total Fund col.a+b IC< Unrestricted IDI 1762,089.40\ I Restricted IEl i Total Fund col.d+e!fl %Diff Column C&F % F. FUND BALANCE, RESERVES 1} Beginning Fund Balance a) As of July 1 - Unaudited b) Audit Adjustments f-- " 3.094, o.oo I ; 3,683, , i o.oo_l _o.oo 2, % c) As of July 1 -Audited (F1a + F1b) i 3, , , , % d) Other Restatements e} Adjusted Beginning Balance (F1c + F1d) 2) Ending Balance, June 30 (E + F1e) Components of Ending Fund Balance a) Nonspendable Revolving Cash , 3, , ,921 5]6.88 <......;:c,m 20, ,921, , ! - 3,307,677.2 _ I :-o.oo _ ~ QJ!Q, 2:, % 3,; %?O 00 Stores Prepaid Expenditures All Others b) Restn'cted c)committed Stabilization Arrangements Other Commitments d) Assigned Other Assignments e) Unassigned/unappropriated Reserve for Economic Uncertainties Unassianed/Unaoorooriated Amount '...., o:oo.,..... ~Is (' ' JO nno... <<>; I\,... '". <!, I o;o ~ t I 424, ,00 i _ ::,:.: o:oo- ',.,.. o:oo..,;;,, ' io ,,_ ,00 _. 870, OM _;; 5,oo - MQ.~.. ~ 678, % 870,00-6.9% % SACS Financial Reporti~ Software File: fund-a (Rev ) 66 Page2 Printed: 6!7!2016 4:06 PM

73 General Fund Unrestricted and Restricted Expenditures by Object Femi Estimated Actuals Budnet Description G.ASSETS 1) cash a) in County Treasury 1) Fair Value Adjustment to Cash in County Treasury b) in Banks c) in Revolving Fund Resource Codes Object Codes ~. Unrestricted /Al i Restricted '8' r- i o.oo I I < < ; o:oo Total Fund col~~,+ B Unrestricted /DI Restricted IEI Total Fund col.d+e 'F' %Diff Column C&F d) with Fiscal Agent e) collecuons awaiting deposit ~-- 2) Investments 3) Accounts Receivable 4) Due from Gran tor Government 5) Due from Other Funds 6) Stores 7) Prepaid Expenditures 8) Other Current Assets I "-""- '--- - "-""--- - o.oo I - I O.OQ o._oo O.QQ_ 91 TOTAL ASSETS H. DEFERRED OUTFLOWS OF RESOURCES 1) Deferred Outflows of Resources 2 TOTAL, DEFERRED OUTFLOWS 9490 ~. i O.OQ. i I. LIABILITIES 1) Accounts Payable 2) Due to Granter Governments 3) Due to Other Funds 4) Current Loans 5) Unearned Revenue 6 TOTAL LIABILITIES O.QO 0.09_ o.oo... o.oo I. MQ MQ Qm_ -- _ J. DEFERRED INFLOWS OF RESOURCES 1) Deferred Inflows of Resources TOTAL DEFERRED INFLOWS K. FUND EQUITY Ending Fund Balance, June 30 G9+H2 16+J2 SACS Financial Reporting Software File: fund-a (Rev 03/22/2016) 67 Page 3 Printed: 617/2016 4:06 PM

74 Calaveras Unrfied General Fund Unrestricted and Restricted Expenditures by Object Form Esllmated Actuals Budget Oescri tion Resource Codes Object Codes Unrestricted A Total Fund col.a+b c Unrestricted 0 Restricted E Total Fund col.o+e F % Diff Column C&F LCFF SOURCES Principal Apportionment State Aid - Current Year EducaUon 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 """"'"""""c"'"'-'"'--'~-"s"'-c"---"8",2'46""66'3'"'"'~ 9 668, o:oo % l---====t-~~-"-"c"'=t--~!! ~s,s,90,4,290"'"""'"~-~'""-~o,.,oo" % """+7'~~'-"S"!'l{--- Q,QQ _<O~"o~ow_'""-"-'~'"'-"~O~:oo"'+-----"O"QOOQ_~ ""'""'J"--"-'"'-~=~"+---"1'? , , ~ ~---""'""''+-'"'-~~-""!'l{ ' ~"s'~"o~o~i~---~""'+-- 2,183.oo 120.5% I ~ J ,----" ~:::::: o,"~oo~f'--c"--=~--- Q,QQ_ ,90 221,3 "~"+----~~"+--~'"'"' '~5 ' ~'!. 9, ~~ " ,7~5~_,QQ_ -61.7% _.. 398,30 120, <fdb 120,014, % ,27 1,859, , ~,6% 8047 i "" TOTAL LCFF SOURCES -~ , % FEDERAL REVENUE Maintenance and Operations Special Education Entitlement Special Education Discretionary Grants Child Nutrition Programs Donated Food Commodmes Forest Reserve Funds Flood Control Funds Wildlife Reserve Funds FEMA lnteragency Contracts Between LEAs Pass-Through Revenues from Federal Sources NCLB: TiUe I. Part A. Basic Grants low Income and Neglected NCLB: Title!, Part D, Local Delinquent Programs NCLB: Title II, Part A, Teacher Quality NCLB: Title 1!1, Immigrant Education Program "-----''",oo'+' ~.oo o.oo o.oo o.oo 1 o"oo o,q'y, W--'---Lo~.:::~?o~.;c- o.oo om ~-~ 0"0"0' Q,QQ Q:N QJ!'.'& o.oo. o.oo 0.QQ_~ W""'---C"-""' "'"W--,o",oo~-----~o.,oo" ,.,oo "_09 Q,Q"& JO""O~O,j_, 2jl,Ql,j JOLJ"Oll)O"_~ ""'-,-~-c+""'"'J-~ Q,QQ ----""'"+-c+-~~ ~"oo~", ",o~"oo,."" --'""'+C'--'~'""'-~O.~OO~'c"----'OSJ.QQ_~ C-----~o""o,o' "0"0+--" Q,QQ "-="'+----~o.,o,o+--"--~ 0 "0,,o I ' C--~-;_:~;:"OL:[C---~-"-~:L::":c----~ "------~~0L""~~ _-_-_- c~::::::::::-""--':~:: :-_" ::: 1,182, ,182, , ?.3% "o.oo O.Oo/'!. cc~~-~'-~+----c1,6,1,,34a0e7c8-+i c1,610,,3400l"708occ ~~ '34=0,610"0,0-+--~',340,,08"1"_.QQ_~ 8290 _j o.oo I File: fund-a (Rev 03/ ) 68 Page 4 Printed; 6( :06 PM

75 General Fund Unrestricted and Restricted Form01 Expenditures by Object Estimated Actuals Bud et Descri tion Resource Codes Object Codes Total Fund Total Fund % Diff Unrestricted col.a+b col.d+e Column A c F C&F NCLB: Title Ill, Limited English Proficient (LEP) Student Program NCLB: TiUe V. Part B, Public Charter Schools Grant Program (PCSGP) Other No Child Left Behind Vocational and Applied Tecllnology Education Safe and Drug Free Schools All Other Federal Revenue _.JOTAL, FEDERAL REVENUE OTHER STATE REVENUE Other State Apportionments ROCfP Entitlement Prior Years Special Education Master Plan Current Year Prior Years All Other State Apportionments - Current Year All Other State Apportionments - Prior Years Child Nutrition Programs Mandated Costs Reimbursements Lottery - Unrestricted and lnstruclional Materials Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions Other SubvenLions/ln-Lieu Taxes Pass-Through Revenues from State Sources School Based Coordination Program After Scllool Education and Safely (ASES) Charter School Facility Grant Drug/Alcohol!Tobacco Funds 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 TOTAL OTHER STATE REVENUE , , , All Other All Other 8311 All Other , All Other 8590 :t=~o.oo_.~ i. Q,QQ , oo I %. QJlQ ,00 50,00 50,00 J_QQ.0% 1,398, J 398,723.05,. 897,98 897,98Q.OO -35.8% i ~ ~-::: I o.oo I MQ -~ o:oo ~ 116J ' 1, , % 505, ~ ~ -~f o:oo QJlQ ~ Q;QQ_~ o.oo 0;.QQ_~. 4, _ dQO 00 o.oo_ -10 o.oo 000 Q_QQ_... O_.OQ_ 248, _248, ~ o.oo MQ_ ~ -- \?,QQ_~ Q.00 --~ ' MQ 812, ';!J % 923, , , , , "&. SACS Financlal Reporting Software File: fund-a {Rev 03/22/2016) 69 Page 5 Printed: 6f7/2016 4:06 PM

76 General Fund Unresbicted and Resbicted Expenditures by Object Fom, Estimated Actuals Ud"et Descriotion OTHER LOCAL REVENUE Otller Local Revenue County and Dlstrict Taxes OUler Resbicted Levies Secured Roll Unsecured Roll Prior Years' Taxes Resource Codes Object Codes Total Fund Unrestricted Restricted col. A+ B Unrestricted fal fbi 'C' IDl c ;}.: ri{ ,,;.. Restricted,., Total Fund col.d+e,., % Diff Column C&F 1--~~+-c''~'~'+-----~o,.,.o,,_o ~'~-'~'~------~'-~ ''+-----'~ o~,----~'~-'~',-!~~--=/~: +- 0l ~---,,o~-'"-'+-----~o,.,.o,,_o+-----''~-~"~--'cc-'ccc-c~~'~-'~h~ ~o~-''"'"-----~',-'~' I ~<< :->..-:':> _,; ::~'nn o.oo n nn :: :. -:. '.o.oo.1 o.oo o.oo Supplemental Taxes Non-Ad Valorem Taxes Parcel Taxes Other Community Redevelopment Funds Not Subject to LCFF Deduction Penalties and Interest from Delinquent Non-LCFF Taxes Sales Sale of EquipmenVSupplies Sale of Publications f-----',-~oo,_ 1 _----~'~- ''f-----~o,oo o.oo, 1 ~,~-'~'ci-----~'~-'~'' I:..-..:::,. _-:.... :::- _.:\_:; I:<:> _ -!'' > o.oo' -. f--'--'-'-'-'-''"- '~''+--- o~~m o.oo,~---~~, "'"-'"'+-----"''-''' " 0 -~ 00 ~, ~ !.. i ''"-'"-' _! >! -- -'-c" eci------""' ''"-'"''--~'-,'=%! f-----"',- '=4- I 0 0.0,0' ,.,00., 0 0.0,0'-" "'" '~',o.,oo,, ~ '+ 0 0,.,oo"-I--, , ~o-,o,o-l-----~'-,o,o-l------~'-,o,o,000.o, 0,,, Food Service Sales All Other Sales Leases and Rentals tnterest Net Increase (Decrease) in the Fair Value of Investments Fees and Contracts Adult Education Fees Non-Resident Students l-----"'~-'''' ''~-'~''l-----''"-'''------'''- '"+-----"'-,''"+----~'~-0,0, ~o.. 0% o.oo o.oo.o,.o,o.,.o,.o,o'+--, ' ~0.,0.,_o,o,0% f---~62,,,,,1,,., 0,' '' -''''+-,..? o,.o,o' _.QJ~ f---_.1.,_s,,00,0,.0,0,.o,.o,o'+-',1,,,, ,.,00" '15 00 ~ i ' ''" '~'+c-~ ---cc"~-~-1- o.oo ''~- '"Y-----''"-''"-0 --~., -.,,, _..--.:.- :... )trj ~'-~oo,,o~.0=% f-----''~-o~o'-!-c---:;_;;-'---'- c'-l"'f'l------''"-'''----- : :..:-: ,,:--: o.oo :.'-."'->)x<.:::.-.i ~ ''~-',0 0, 0.0=%.I Transportation Fees From Individuals lnteragency Services Mitiga~on/Developer Fees All Other Fees and Contracts f-----"-'-"' ''-!------''"- '~'' ''"-'''"------''"-'"-''l-----~'~-'"-' ''~-',''-----''"-'=% 5, ,00 oo, I -10 Other Local Revenue Plus: Misc Funds Non-LCFF (50%} Adjustment Pass-Through Revenues From Local Sources All Other Local Revenue Tultion 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 " '-_.':.' ".'.-:'""-"....._. -.;;iii 8697 : -;, > f----''"1~3~60"''" '"'--li.1~72""13~8~.,~,~---~'"-"~ ',; I % '~-'=' "'-"'''' ''"- '~'' ''" ' '' ''"-'"-'--~'~-'~% ~-~~-''c-0~0'-! '00-0 0'-! ' c-cc-~c-'" 0' 0~0i------"'" ' 0'-!---- Q,_Q Q,Q~ ---..)I. :?:'::,{\/ -;_'.. _.._.._ ' -~:..-.-., 10 I 0 ::CC... ;.-'- :'.:{'.-,' {.'-,.. ' :., _.,... :-.. _ :)_ :._._, :: : '-'{ ;- -'.-?-1--CP-Jf-----"' "' '+-----"'"'-'"-' -~-'- >c, '--'- = Q,.O~O+-----~'-~OO.,,O~.O=% >-''.: _'-',-::: "!C ~'~- '"+- 1 o,.o~o,-'. --~- _c =Zcc..c>' ''"-'"-'-l-----''~-'"-'-- 0,-_ ---_ I '. _--. (.'\_.....' Other Transfers of Apportionments From Disbicts or Charter Schools From County Offices From JPAs All Other All Other All Other f-----'~-~oo,ic-----~'~-o,o' ''~-' 'c------''"-'"'-i-----'''-''''-----''-""oo --.. i All Other Transfers!n from AU Others 8799 _Tco.,_r,,A~L~Q.,_T~H~E~R~L~O~C~A~L~R~EV"'E~N~U~Ec ----,--,.,_Se6~3~14~-e764-,4e7,s~.8~48c.S,64-.1u,Oe3~2"""''C-""'---- _,17u7..,0e4e8-,43' '"- "' ''+-- _,17u7,04,...,_8.,43,..,,_82~.s,6%_ f-----'"- "' ''+-----''"--'"''' ''~-'~' '~-' ' ''"-''' ''-~""----"' "' '~" TOTAL REVENUES ,797, , % SACS Financial Reporting Software File: fund-a (Rev 03/ ) 70 Page 6 Printed: 617/2016 4:06 PM

77 Genera\ Fund Unrestricted and Restricted Expenditures by Object Form Estimated Actuals Bud et Descri tion CERTIFICATED SALARIES Certificated Teachers' Salaries Certificated Pupil Support Salaries Certificated Supervisors' and Administrators' Salaries Other Certificated Salaries TOTAL. CERT!Fl9ATED SALARIES Resource Codes Object Codes Unrestricted Restricted ' 'A' '"' I I I 7,998, , , I 1,313, , ,648, , Total Fund col.a+b 'C' 9,669,.Q , ,447, , Unrestricted IOI 7,978, , ,328, ,655, I I i Restricted 'E' i 1,528,220;.17 26, , ,92j.OO 1,779,343.98, Total Fund cold+e,f' %Diff Column C&F 9,506, , , % 3.2% 1.6% 11,434, ~ CLASSIFIED SAL.ARIES Classified Instructional Salaries Classified Support Salaries Classified Supervisors' and Administrators' Salaries Clerical, Technical and Office Salaries Other Classified Salaries TOTAL CLASSIFIED SALARIES , ,022, I 1.603, i.. 317, L---1, , ,318, , I 339, i 107,261.51!... 1,134, ,921, , , , ,652,770.2] 349, _ 1 140, ,829_, ~L378.o7 1,242, , , ,79., ,328, % 1,961, ~ 443, % J., _1..:r& J ~ 5, % EMPLOYEE BENEFITS STRS PERS OASDI/Medicare/Altemative Health and Welfare Benefits Unemployment Insurance Workers' Compensation OPES, Allocated OPES, Active Employees Other Employee Benefits TOTAL, EMPLOYEE BENEFITS BOOKS AND SUPPLIES , ~ , ,651,...58 ' i 1 927, ,907.6~ l , ~ ~ _ ' , , , , , , ,110, , , , , , , , ,356, , , , , , ,371,61 J! ~ 753,341.J... ~ 579, % 2,816, % 8,247.~L~ 532, % 779, _ fil'... ~ % 7, % Approved Textbooks and Core Curricula Materials Books and Other Reference Materials Materials and Supplies Noncapitalized Equipment Food TOTA!,, BOOKS AND SUPPL!ES ~ , , ,178.15, '.. 1,107,559.. ~ , ,874, , , ,233.88_ I i.. 2,_? , , , _ -5.6% % % 118, % , % SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services Travel and Conferences Dues and Memberships Insurance Operations and Housekeeping Services _ , Q , :18.6% 172, % % 243, % Rentals, Leases, Repairs, and Noncapitalized Improvements Transfers of Direct Costs Transfers of Direct Costs - lnterfund (3,393.84, , , (2,823.00)j (603.71) (825.00} , _@, % O.OQ Qmi 1325.QQ} % Professional/Consulting Services and Operating Expenditures Communications ± DO , , , % % TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES , 182, ,907,318, % California Dept of EducaUon File: fund-a (Rev 03/ ) 71 Page? Printed: 6/ :06 PM

78 General Fund Unrestricted and Restricted Expenditures by Object Form Estimated Actuals Budaet Descriotlon Resource Codes Object Codes Unrestricted fai Restricted fbi Total Fund col.a+b fci Unrestricted fol Restricted IE\ Total Fund col.d+e <Fl % Diff Column C&F CAPITAL OUTLAY Land Land Improvements Buildings and Improvements of Buildings Books and Media for New School libraries or Major Expansion of School Libraries Equipment Equipment Replacement _,JOT AL, CAPITAL OUTLAY 6100 ~---~0"00"..f. c0~0~0'+-----~0~.0~0c,~_~0~.0~0 ~d----~0.~00~_.~0.~0o/.~o :::: ~,."':::.--- ::: 54432::: ~. ::: I :::. :::.10::: ~ ~ ;~ ,00 i 130, _160, % 5~ co~o~o",--~1~,1~"~"~'~ '~'-- ~o~.o~o+l ~o.~oo"+ o~ =oo ~ , , , , ~ OTHER OUTGO("''"""' T""'""' of l"dlre,t Costs) I I i Tuition Tuition for Instruction Under!nterdistrict Attendance Agreements 7110 I =====t : :: f p I 0.0~_ State Specla! Schools ,00 10,00 New Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools 7141, Payments to County Offices _ 222, Payments to JPAs _ ' ---. _ Transfers of Pass-Through Revenues To Distlicts or Charter Schools ~. To County Offices Jl_,QQ ~ :t To JPAs 7213 OM t t?c':;j --- Special Education SELPA Transfers of Apportionments To Districts or Charter Schools Q,QQ_, Q_,Q!o_,;:.. To County Offices ~ _.,;:.-,.,._.-,> ::-._-,:-. To JPAs '. c ROC/P Transfers of Apportionments To Districts or Charter Schools Q.00 To County Offices ':L:--:.:;;.,_:-_:..-,.. ''".... To JPAs {. I.. : :,,.,,, Other Transfers of Apportionments All Other All Other Transfers O.QQ D_O 195, New All Other Transfers Out to All others 7299, Debt Seivice Debt Seivice - Interest , _"1_ Other Debt Seivice - Principal , % TOTAL OTHER OUTGO (excluding Transfers of Indirect Costs) 392, , % OTHER OUTGO - TRANSFERS OF INDIRECT COSTS ' Transfers of Indirect Costs 7310 <35,86828)1 35, Transfers of Indirect Costs - lntertund ( i ( ) 3.9% _TOTAL.OTHER OUTGO_- TRANSFERS OF INDIRECT COSTS , , , , i (56,447,QQ1 3,9% TOTAL EXPENDITURES 23, I , I 8, l ~_!,J % 72 File: fund-a (Rev 03/ ) Page 8 Printed: :06 PM

79 Calaveras Unmed General Fund Unrestricted and Restricted Expenditures by Object Form Estimated Actuals Budnet Descrintlon lnterfund TRANSFERS INTERFUND TRANSFERS IN From: Special Reserve Fund From: Bond Interest and Redemption Fund Other Authorized lnterfund Transfers In (a) TO,:AL. INTERFUND JRANSFERS IN INTERFUND TRANSFERS OUT To: Child Development Fund To: Special Reserve Fund Resource Codes Object Codes f------,., Unrestricted Res}~~ted I I -- I Ci:oo --! I!! ~- e i - o.oo o_oo I Total Fund coli~/ B Unrestricted (DJ OJ Restricted {E) i - o.oo I I --! Total Fund col.d+e jfj -- % Diff Column C&F MQ M'& To: State School Building Fund/ County School Facilities Fund To: Cafeteria Fund Other Authorized lnterfund Transfers Out _Jb) TOTAL, INTERFUND TRANSFERS OUT OTHER SOURCES/USES SOURCES State Apportionments Emergency Apportionments ~-- ~- I ' I - ' ooo I 160,508.0~\._ 160,508.Q.1.., -_._/_ :0~r i_ -- I ;. T.of- L, itui,; ,,,,.::<:i,:; ;,,;; % --.. _ 10 o_oo 10 Proceeds Proceeds from Sale/Lease- Purchase of Land/Buildings Other Sources 8953! 000 I... ~ Transfers from Funds of Lapsed/Reorganized LEAs o_oo Long-Term Debt Proceeds Proceeds from Certificates of ParticipaUon Proceeds from Capital Leases Proceeds from Lease Revenue Bonds All Other Financing Sources (c) TOTAL, SOURCES I -- O.OQ_ - -- USES Transfers of Funds from Lapsed/Reorganized LEAs All Other Financing Uses.Jlj) TOTAL USES ! - - Q_,QQ ~ QJ1Q_~.".. o.oo~ CONTRIBUTIONS Contributions from Unrestricted Revenues Contributions from Restricted Revenues {e) TOTAL CONTRIBUTIONS , , o_oo (4 652, , (5,380, o_oo (5 380, ) - 5,380, TOTAL, OTHER FINANCING SOURCES/USES 'a-b+c-d+e\ ( ' rs ' Calrfomia Dept of Education SACS Financial ReporUng Software File: fund-a (Rev ) 73 Page 9 Printed: :06 PM

80 Genera\ Fund Unrestricted and Restricted Expenditures by Function Fonn Estimated Actuals Budnet OescriPlion A.REVENUES 1) LCFF Sources 2) Federal Revenue 3) Other State Revenue Function Codes Object Codes I I ' Unrestricted Restricted I Al , ' 1,398, I 2,059, Total Fund col.a+b Unrestricted ICJ 101 I 25, 119, I 1, ; _ I Restricted /El 897,98 1,357, l ; Total Fund % Diff col.d+e Column if) C&F 25, _ 2.5% 897, % 2,544,2',) % 4) Other Local Revenue , , I 1n % 5\ TOTAL REVENUES B. EXPENDITURES (Objects ) I % 1) Instruction 2) Instruction - Related Services ~- I ,126, I 2 937, , , ,984, i 5,699,25a ,273,95_ % 3, % 3) Pupil Services 4) Ancillary Services 5) Community Services 6) Enterprise 7} General AdministraUon ~ :- ~ , , , ,.13 :11, I ! 46, , ,669, ,137.9~_ 162, , ,7) , J I , f:! % % :57.6% - 1,580, % 8) Plant Services 9) Other Outgo 10\ TOTAL EXPENDITURES Except , ~- 392, ) , , ,744, % % % C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES IAS 810} ( / ) J! % D. OTHER FINANCING SOURCES/USES 1) lnterfund Transfers a) Transfers In b) Transfers Out 2) Other Sources/Uses a) Sources - ~ _ 0 00 I b) Uses 3) Contributions 4l TOTAL OTHER FINANCING SOURCES/USES QRQ_ ,652, I ( ' ( ,380, i _ -10 Caltfomia Dept of Education File: fund-a (Rev 04/02/2015) 74 Page 1 Printed: 6!7/2016 4:06 PM

81 General Fund Unrestricted and Restricted Expenditures by Function Form Estimated Actuals Budget Descri llon E. NET INCREASE (DECREASE) IN FUND BALANCE C + 04 Function Codes Object Codes Unrestricted A Restricted B i I Total Fund Total Fund %Dlff col.a+b Unrestricted col.d+e Column c D F C&F 762, % F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 Unaudited b} Audit Adjustments ~-. 589, , i 2, %. c) As of July 1 Audited (F1a + F1 b). 3,094, I 589, , ~ ,921,57? % d) Other Restatements e) Adjusted Beginning Balance (F1c + F1d) 2) Ending Balance, June 30 (E + F1e) Components of Ending Fund Balance a) Nonspendable Revolving cash i, ,601.1l 2,921, t 2 MQ , ,921, , % I 2, ,307? (',.,,, \.if 2. 20,00, 20,000.oq_ -~ Stores 9712 Prepaid Expenditures All Others b) Restricted 97" o,.oo o_.oo MQ,,, _, MQ Qm_~, MQ c) Committed Stabilization Arrangements _~ Other Commitments (by Resource/Object) MQ d) Assigned Other Assignments {by Resource/Object) e) Unassigned/unappropriated Reserve for Economic Uncertainties [ ~~ I , % ,00-6.9% Unassigned/Unaeeroeriated Amount % File: fund-a (Rev 04/02/2015) 75 Page2 Printed: 6(7/2016 4:06 PM

82 General Fund Exhibit: Restricted Balance Detail Form 01 Resource Description Estimated Actuals Budget Total, Restricted Balance File: fund-a (Rev 04/06/2011) Page 761 Printed: 6/7/2016 4:06 PM

83 Child Development Fund Expenditures by Object Form 12 Descriotion A. REVENUES 1) LCFF Sources 2) Federal Revenue Resource Codes Obiect Codes Estimated Actuals \.... I '... \ }ii , Bud"et.... I n~ 20,00?. /i ;;ii/\ Percent Difference. \no,. 3) Other State Revenue , , o/o 4) Other Local Revenue , , o/o 5\ TOTAL REVENUES /o B. EXPENDITURES 1) Certificated Salaries ) Classified Salaries , , o/o 3) Employee Benefits , , o/o 4) Books and Supplies , % 5) Services and Other Operating Expenditures , , % 6) Capital Outlay ) Other Outgo (excluding Transfers of Indirect Costs) , ) Other Outgo - Transfers of Indirect Costs , , % 91 TOTAL EXPENDITURES /o C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES <AS - 89\ % D. OTHER FINANCING SOURCES/USES 1) lnterfund Transfers a) Transfers In b) Transfers Out ) Other Sources/Uses a) Sources b) Uses 3) Contributions L... \......,,, /o 41 TOTAL OTHER FINANCING SOURCES/USES File: fund-b (Rev 03/08/2016) 77 Page 1 Printed: 6/6/2016 7:52 AM

84 Child Development Fund Expenditures by Object Form 12 Descri tion Resource Codes Ob"ect Codes Estimated Actuals Bud et Percent Difference E. NET INCREASE (DECREASE) IN FUND BALANCE C o/o F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited , , o/o b) Audit Adjustments 9793 c) As of July 1 -Audited (F1a + F1b) 44, , % d) Other Restatements 9795 e) Adjusted Beginning Balance (F1c + F1d) 44, , o/o 2) Ending Balance, June 30 {E + F1e) Components of Ending Fund Balance a) Nonspendable Revolving Cash 41, , So/o 0.0o/o Stores o/o Prepaid Expenditures 9713 Atl Others 9719 b) Restricted 9740 c) Committed Stabilization Arrangements 9750 Other Commitments 9760 d) Assigned Other Assignments 9780 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 Unassi ned/una ro riated Amount o/o CaHfomia Dept of Education File: fund-b {Rev 03/08/2016) 78 Page 2 Printed: :52 AM

85 Child Development Fund Expenditures by Object Form 12 Descriotion Resource Codes Obiect Codes Estimated Actuals Budaet Percent Difference G.ASSETS 1} Cash a) in County Treasury ) Fair Value Adjustment to Cash in County Treasury b) in Banks c) in Revolving Fund d) with Fiscal Agent e) collections awaiting deposit 2) Investments 3) Accounts Receivable 4) Due from Granter Government 5) Due from Other Funds 6) Stores 7) Prepaid Expenditures 8) Other Current Assets 9\TOTAL ASSETS H. DEFERRED OUTFLOWS OF RESOURCES 1) Deferred Outflows of Resources 21 TOTAL DEFERRED OUTFLOWS 9490 I. LIABILITIES 1) Accounts Payable 2) Due to Granter Governments 3) Due to Other Funds 4) Current Loans 5) Unearned Revenue 61 TOTAL LIABILITIES _ '!.., J. DEFERRED INFLOWS OF RESOURCES 1) Deferred Inflows of Resources 21 TOTAL DEFERRED INFLOWS 9690 K. FUND EQUITY Ending Fund Balance, June 30 (G9 + H21 - (16 + J2l SACS Financial Reporting Sottware File: fund b (Rev 03/08/2016) 79 Page 3 Printed: 616/2016 7:52 AM

86 Child Development Fund Expenditures by Object Form 12 Descrintion Resource Codes Obiect Codes Estimated Actuals Budqet Percent Difference FEDERAL REVENUE Child Nutrition Programs 8220 lnteragency Contracts Between LEAs 8285 NCLB: Title I, Part A, Basic Grants Low- Income and Neglected All Other Federal Revenue All Other ,00 20,00 TOTAL, FEDERAL REVENUE 20,00 20,00 OTHER STATE REVENUE Child Nutrition Programs 8520 Child Development Apportionments 8530 Pass-Through Revenues from State Sources 8587 State Preschool , , o/o A!I Other State Revenue All Other ,50 2,50 TOTAL, OTHER STATE REVENUE 200, , % OTHER LOCAL REVENUE Other Local Revenue Sales Sale of EquipmenVSupplies 8631 Food Service Sales 8634 Interest 8660 Net Increase (Decrease) in the Fair Value of Investments 8662 Fees and Contracts Child Development Parent Fees , % lnteragency Services , , All Other Fees and Contracts 8689 Other Local Revenue All Other Local Revenue , All Other Transfers In from All Others 8799 TOTAL,OTHERLOCALREVENUE , % TOT AL REVENUES % File: fund-b (Rev 03!08!2016) 80 Page4 Printed: 6!6!2016 7:52 AM

87 Child Development Fund Expenditures by Object Form 12 Descrintion Resource Codes Obiect Codes Estimated Actuals Budoet Percent Difference CERTIFICATED SALARIES Certificated Teachers' Salaries 1100 Certificated Pupil Support Salaries o/o Certificated Supervisors' and Administrators' Salaries 1300 Other Certificated Salaries o/o TOTAL, CERTIFICATED SALARIES 0.0o/o CLASSIFIED SALARIES Classified Instructional Salaries , , o/o Classified Support Salaries , , o/o Classified Supervisors' and Administrators' Salaries , o/o Clerical, Technical and Office Salaries , , /o Other Classified Salaries 2900 TOTAL CLASSIFIED SALARIES 340, , % EMPLOYEE BENEFITS STRS o/o PERS , % OASDIIMedicarefA!ternative , , % Health and Welfare Benefits , , % Unemployment Insurance % Workers' Compensation , % OPES, Allocated , , % OPEB, Active Employees Other Employee Benefits , , % TOT AL EMPLOYEE BENEFITS , % BOOKS ANO SUPPLIES Approved Textbooks and Core Curricula Materials 4100 Books and Other Reference Materials 4200 Materials and Supplies , , % Noncapitalized Equipment 4400 Food 4700 TOTAL. BOOKS AND SUPPLIES 25, , /o File: fund-b {Rev ) 81 Page 5 Printed: :52 AM

88 Child Development Fund Expenditures by Object Form Descrintion Resource Codes Obiect Codes Estimated Actuals Budaet Percent Difference SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 Travel and Conferences , , % Dues and Memberships Insurance o/o Operations and Housekeeping Services 5500 Rentals, Leases, Repairs, and Noncapitalized Improvements Transfers of Direct Costs I... f ooj i. <;oo; 0.0o/o.{.,;.. o :oo/o Transfers of Direct Costs - lnterfund , o/o Professional/Consulting Services and Operating Expenditures , o/o Communications 5900 TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 37, , % CAPITAL OUTLAY Land 6100 Land Improvements o/o Buildings and Improvements of Buildings 6200 Equipment 6400 Equipment Replacement 6500 TOT AL, CAPITAL OUTLAY OTHER OUTGO (excluding Transfers of Indirect Costs) Other Transfers Out All Other Transfers Out to All Others 7299 Debt Service Debt Service Interest 7438 Other Debt Service Principal 7439 TOTAL, OTHER OUTGO (excludina Transfers of Indirect Costs) OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs lnterfund , , % TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 9, , /o TOTAL EXPENDITURES /o SACS Financial Reporting SoftWare File: fund-b (Rev 03/08/2016) 82 Page 6 Printed: 6/6/2016 7:52 AM

89 Child Development Fund Expenditures by Object Form 12 Descri tion Resource Codes Ob ect Codes Estimated Actuals Bud et Percent Difference INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: General Fund o/o Other Authorized lnterfund Transfers In 8919 Q.Q 0 /o a TOTAL, INTERFUNO TRANSFERS IN INTERFUND TRANSFERS OUT Other Authorized lnterfund Transfers Out 7619 Q.Q 0 /o b TOTAL, INTERFUND TRANSFERS OUT OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs o/o Long-Term Debt Proceeds Proceeds from Certificates of Participation o/o Proceeds from Capital Leases o/o 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 Contributions from Restricted Revenues 8990 e TOTAL, CONTRIBUTIONS TOTAL, OTHER FINANCING SOURCES/USES (a-b + c-d +e) File: fund-b (Rev 03/08/2016) 83 Page 7 Printed: 6/6/2016 7:52 AM

90 Cafeteria Special Revenue Fund Expenditures by Object Form 13 Descrintion A.REVENUES Resource Codes Obiect Codes Estimated Actuals. < Budoet I. Percent Difference ' 1) LCFF Sources ' le I. ". tj.0%, 2) Federal Revenue , , /o 3) Other State Revenue , % 4) Other Local Revenue ,14 231, So/o 5\ TOTAL REVENUES ~ /o B. EXPENDITURES 1) Certificated Salaries ) Classified Salaries , , % 3) Employee Benefits , , Bo/o 4) Books and Supplies , , /o 5) Services and Other Operating Expenditures , , % 6) Capital Outlay , ) Other Outgo (excluding Transfers of Indirect Costs) , ) Other Outgo - Transfers of Indirect Costs , , /o 9) TOTAL. EXPENDITURES o/o C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES IAS ( ( /o D. OTHER FINANCING SOURCES/USES 1) lntertund Transfers a) Transfers In b) Transfers Out ) Other Sources/Uses a) Sources b) Uses 3) Contributions ',,':,,, '....? ,>,',., ' '...., 4\ TOTAL OTHER FINANCING SOURCES/USES CaHfomia Dept of Education File: fund-b (Rev 03/ ) 84 Page 1 Printed: 6/ :52 AM

91 Cafeteria Special Revenue Fund Expenditures by Object Form 13 Descri tion Resource Codes Ob"ect Codes Estimated Actuals Bud et Percent Difference E. NET INCREASE (DECREASE) IN FUND BALANCE C % F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited , , o/o b) Audit Adjustments 9793 c) As of July 1 Audited (F1a + F1b) 297, , o/o d} Other Restatements 9795 e) Adjusted Beginning Balance {F1c + F1d) 297, , % 2) 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 9760 d) Assigned Other Assignments 9780 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 o.ob Unassi ned/una ro riated Amount 9790 File: fund-b (Rev 03/08/2016) 85 Page2 Prlnted: 6! :52 AM

92 Cafeteria Special Revenue Fund Expenditures by Object Form 13 Descriotion Resource Codes Obiect Codes Estimated Actuals Budaet Percent Difference G.ASSETS 1) Cash a) in County Treasury ) Fair Value Adjustment to Cash in County Treasury b) in Banks c) in Revolving Fund d) with Fiscal Agent e) collections awaiting deposit 2) Investments 3) Accounts Receivable 4) Due from Grant or Government 5) Due from Other Funds 6) Stores 7) Prepaid Expenditures 8) Other Current Assets 91 TOT AL ASSETS H. DEFERRED OUTFLOWS OF RESOURCES 1) Deferred Outflows of Resources 2\ TOT AL DEFERRED OUTFLOWS 9490 I. LIABILITIES 1) Accounts Payable 2) Due to Granter Governments 3) Due to Other Funds 4) Current Loans 5) Unearned Revenue 6) TOTAL LIABILITIES i\.?! i 9650 J. DEFERRED INFLOWS OF RESOURCES 1) Deferred Inflows of Resources 2\ TOTAL DEFERRED INFLOWS 9690 K. FUND EQUITY Ending Fund Balance. June 30 (G9 + H2l - (16 + J2l SACS Financial Reporting Software File: fund b (Rev 03/08/2016) 86 Page3 Printed: 6/6/2016 7:52 AM

93 Cafeteria Special Revenue Fund Expenditures by Object Form 13 Description Resource Codes Obiect Codes Estimated Actuals Budaet Percent Difference FEDERAL REVENUE Child Nutrition Programs , , o/o Donated Food Commodities 8221 All Other Federal Revenue , QQ.QO/o TOTAL, FEDERAL REVENUE 961, , % OTHER ST ATE REVENUE Child Nutrition Programs , , /o All Other State Revenue o/o TOTAL, OTHER STATE REVENUE 74, o/o OTHER LOCAL REVENUE Other Local Revenue Sales Sale of Equipment/Supplies 8631 Food Service Sales , % Leases and Rentals 8650 Q.Q 0 /o Interest o/o Net Increase (Decrease) in the Fair Value of Investments o/o Fees and Contracts lnteragency Services 8677 Other Local Revenue All Other Local Revenue , % TOTAL, OTHER LOCAL REVENUE % TOTAL REVENUES % File: fund-b (Rev 03/08/2016) 87 Page4 Printed: 6/6/2016 7:52 AM

94 Cafeteria Special Revenue Fund Expenditures by Object Form 13 Oescrintion Resource Codes Obiect Codes Estimated Actuals Budnet Percent Difference CERTIFICATED SALARIES Certificated Supervisors' and Administrators' Salaries 1300 Other Certificated Salaries 1900 TOTAL, CERTIFICATED SALARIES CLASSIFIED SALARIES Classified Support Salaries , , o/o Classified Supervisors' and Administrators' Salaries , o/o Clerical, Technical and Office Salaries 2400 Other Classified Sa!aries 2900 TOTAL, CLASSIFIED SALARIES 539, , % EMPLOYEE BENEFITS STRS PERS , % OASDI/Medicare/Alternative , , o/o Health and Welfare Benefits , , /o Unemployment Insurance % Workers' Compensation , o/o OPEB, Allocated , % OPEB, Active Employees Other Employee Benefits , , /o TOTAL EMPLOYEE BENEFITS 276, , % BOOKS AND SUPPLIES Books and Other Reference Materials 4200 Materials and Supplies , , % Noncapitalized Equipment , Food , /o TOTAL, BOOKS AND SUPPLIES 432, , /o SACS Financial Reporting Software File: fund-b (Rev 03/08/2016) 88 Page 5 Printed: 6/ :52 AM

95 Cafeteria Special Revenue Fund Expenditures by Object Form 13 Descriotion Resource Codes Qbiect Codes Estimated Actuals Budaet Percent Difference SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 Travel and Conferences Dues and Memberships 5300 Insurance Operations and Housekeeping Services Rentals, Leases, Repairs, and Noncapitalized Improvements Transfers of Direct Costs , , I , , ( &o o 22.8o/o ' /loo, Transfers of Direct Costs - lnterfund 5750 (3, (3, /o Professional/Consulting Services and Operating Expenditures , , Communications 5900 TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 21, , o/o CAPITAL OUTLAY Buildings and Improvements of Buildings 6200 Equipment 6400 Equipment Replacement TOTAL, CAPITAL OUTLAY 55, OTHER OUTGO (excluding Transfers of Indirect Costs) Debt Service Debt Service - Interest 7438 Other Debt Service - Principal 7439 TOTAL, OTHER OUTGO texcludinn Transfers of Indirect Costs' OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs - lnterfund , , %, TOTAL, OTHER OUTGO-TRANSFERS OF INDIRECT COSTS 45, , % TOTAL EXPENDITURES o/o CaHfomia Dept of Education File: fund-b (Rev ) 89 Page6 Printed: 616/2016 7:52 AM

96 Cafeteria Special Revenue Fund Expenditures by Object Form 13 Descri tion Resource Codes Ob'ect Codes Estimated Actuals Bud et Percent Difference INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: General Fund 8916 Other Authorized lnterfund Transfers In 8919 a TOTAL, INTERFUND TRANSFERS IN INTERFUND TRANSFERS OUT Other Authorized lnterfund Transfers Out 7619 b TOTAL, INTERFUND TRANSFERS OUT OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 Long-Term Debt Proceeds Proceeds from Capital Leases 8972 Alf Other Financing Sources 8979 c TOT AL. SOURCES USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 All Other Financing Uses 7699 d TOT AL, USES CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 Contributions from Restricted Revenues 8990 e TOTAL CONTRIBUTIONS TOTAL, OTHER FINANCING SOURCES/USES (a- b + c-d + e) File: fund-b (Rev 03/08/2016) 90 Page 7 Printed: :52 AM

97 Deferred Maintenance Fund Expenditures by Object Form 14 Descrintion Resource Codes Qbiect Codes Estimated Actuals Budaet Percent Difference A.REVENUES 1) LCFF Sources 2) Federal Revenue >.. j ,_._ --_..... O.b% 3) Other State Revenue ) Other Local Revenue ) TOTAL REVENUES B. EXPENDITURES 1) Certificated Salaries ;/.. _.. 1. / '.... 0:00'" ( i e ---- \% 2) Classified Salaries ) Employee Benefits ) Books and Supplies o/o 5) Services and Other Operating Expenditures o/o 6) Capital Outlay , o/o 7) Other Outgo (excluding Transfers of Indirect Costs) 8) Other Outgo - Transfers of Indirect Costs , I. \C. :;;: ;, >:..... o.oo >.,',..... : \)fr. o: oo/o 9\ TOTAL EXPENDITURES C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES 'A5-89' D. OTHER FINANCING SOURCES/USES 1) lnterfund Transfers a) Transfers ln ,00-10 b) Transfers Out ) Other Sources/Uses a) Sources b) Uses 3) Contributions > I...., <.....:..'~ < 4\ TOTAL OTHER FINANCING SOURCES/USES File: fund-b (Rev 03108/2016) 91 Page 1 Printed: 6/ :52 AM

98 Deferred Maintenance Fund Expenditures by Object Form 14 Descri tion Resource Codes Ob'ect Codes Estimated Actuals Bud et Percent Difference E. NET INCREASE (DECREASE) IN FUND BALANCE C F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited , b) Audit Adjustments 9793 c)asofjuly 1-Audited (F1a + F1b) 10, o/o d) Other Restatements 9795 e) Adjusted Beginning Balance (F1c + F1d) 10, ) Ending Balance, June 30 (E + F1e) Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 Stores 9712 o:oo Prepaid Expenditures 9713 All Others 9719 b) Restricted 9740 c) Committed Stabilization Arrangements 9750 Other Commitments 9760 d) Assigned Other Assignments 9780 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 Unassi ned/una ro riated Amount 9790 File: fund b (Rev 03/ ) 92 Page 2 Printed: 6/ :52 AM

99 Deferred Maintenance Fund Expenditures by Object Form 14 Descriotion Resource Codes Obiect Codes Estimated Actuals Budnet Percent Difference G.ASSETS 1) Cash a) in County Treasury ) Fair Value Adjustment to Cash in County Treasury b) in Banks c) in Revolving Fund d) with Fiscal Agent e) collections awaiting deposit 2) Investments 3) Accounts Receivable 4) Due from Gran tor Government 5) Due from Other Funds 6) Stores 7) Prepaid Expenditures 8) Other Current Assets 9) TOT AL ASSETS jiinn H. DEFERRED OUTFLOWS OF RESOURCES 1) Deferred Outflows of Resources 21 TOTAL DEFERRED OUTFLOWS 9490 I. LIABILITIES 1) Accounts Payable 2) Due to Granter Governments 3) Due to Other Funds 4) Current Loans 5) Unearned Revenue 6HOTAL LIABILITIES >. <\/ J. DEFERRED INFLOWS OF RESOURCES 1) Deferred Inflows of Resources 21 TOTAL DEFERRED INFLOWS 9690 K. FUND EQUITY Ending Fund Balance, June 30 lg9 + H2) ~ J2) File: fund-b (Rev 03/08/2016) 93 Page 3 Printed: 616/2016 7:52 AM

100 Deferred Maintenance Fund Expenditures by Object Form 14 Oescriotion Resource Codes Obiect Codes Estimated Actuals Budaet Percent Difference LCFF SOURCES LCFF Transfers LCFF Transfers- Current Year 8091 LC FF/Revenue Limit Transfers - Prior Years 8099 TOTAL, LCFF SOURCES 0.0o/o OTHER ST ATE REVENUE All Other State Revenue 8590 TOTAL, OTHER STATE REVENUE OTHER LOCAL REVENUE Other Local Revenue Community Redevelopment Funds Not Subject to LCFF Deduction 8625 Sales Sale of Equipment/Supplies 8631 Interest 8660 Net Increase (Decrease) in the Fair Value of Investments 8662 Other Local Revenue All Other Local Revenue 8699 All Other Transfers In from All Others 8799 TOTAL, OTHER LOCAL REVENUE TOTAL REVENUES CaHfomia Dept of Education SACS Financial Reporting Software File: fund-b (Rev 03/ ) 94 Page4 Printed: :52 AM

101 Deferred Maintenance Fund Expenditures by Object Form 14 Descriotion Resource Codes Obiect Codes Estimated Actuals Budaet Percent Difference CLASSIFIED SALARIES Classified Support Salaries 2200 Other Classified Salaries 2900 TOTAL, CLASSIFIED SALARIES EMPLOYEE BENEFITS STRS PERS OASDI/Medicare!Alternative Health and Welfare Benefits Unemployment Insurance Workers' Compensation OPEB, Allocated OPEB, Active Employees Other Employee Benefits TOTAL EMPLOYEE BENEFITS BOOKS AND SUPPLIES Books and Other Reference Materials 4200 Materials and Supplies , o/o Noncapitalized Equipment 4400 TOTAL BOOKS AND SUPPLIES 10, File: fund-b (Rev 03/08/2016) 95 Page 5 Printed: 6/6/2016 7:52 AM

102 Deferred Maintenance Fund Expenditures by Object Form Descriation Resource Codes Obiect Codes Estimated Actuals Budaet Percent Difference SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 Travel and Conferences 5200 Rentals, Leases, Repairs, and Noncapitalized Improvements Transfers of Direct Costs ',.,-_, o.oo I,z -10 0:0%1 Transfers of Direct Costs - fnterfund 5750 Professional/Consulting Services and Operating Expenditures 5800 TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES CAPITAL OUTLAY Land Improvements 6170 Buildings and Improvements of Buildings , QQ.Q 0 /o Equipment 6400 Equipment Replacement o/o TOT AL, CAPITAL OUTLAY 100,00-10 OTHER OUTGO (excluding Transfers of Indirect Costs) Debt Service Debt Service - Interest 7438 Other Debt Service - Principal 7439 TOTAL, OTHER OUTGO lexcludinn Transfers of Indirect Costs' TOTAL EXPENDITURES File: fund-b (Rev 03/08/2016) 96 Page6 Printed: 6/6/2016 7:52 AM

103 Deferred Maintenance Fund Expenditures by Object Form 14 Descri tion Resource Codes ob ect Codes Estimated Actuals Bud et Percent Difference INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized lnterfund Transfers In ,00-10 a TOTAL, lnterfund TRANSFERS IN 100,00-10 INTERFUND TRANSFERS DUT Other Authorized lnterfund Transfers Out 7619 b TOTAL, INTERFUND TRANSFERS OUT OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of lapsed/reorganized LEAs 8965 Long-Term Debt Proceeds Proceeds from Capital Leases 8972 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 Contributions from Restricted Revenues 8990 e TOTAL. CONTRIBUTIONS TOTAL, OTHER FINANCING SOURCES/USES (a- b + c-d + e) 100,00-10 SACS Financial Reporting Sottware File: fund-b (Rev 03/08/2016) 97 Page 7 Printed: 6/6/2016 7:52 AM

104 Building Fund Expenditures by Object Form 21 Descri tion Resource Codes Ob"ect Codes Bud et A.REVENUES 1) LCFF Sources ) Federal Revenue ) Other State Revenue ) Other Local Revenue , o/o 5 TOTAL REVENUES 8. EXPENDITURES 1) Certificated Salaries ) Classified Salaries ) Employee Benefits ) Books and Supplies ) Services and Other Operating Expenditures ) Capital Outlay , o/o 7) Other Outgo (excluding Transfers of Indirect Costs) , ) Other Outgo - Transfers of Indirect Costs TOTAL EXPENDITURES C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES A o/o D. OTHER FINANCING SOURCES/USES 1) lnteriund Transfers a) Transfers In , b) Transfers Out ) Other Sources/Uses a) Sources b) Uses ) Contributions o.'oo/; 4 TOTAL OTHER FINANCING SOURCES/USES CaHfornia Dept of Education File: fund-d {Rev 02/02/2016) 98 Page 1 Printed: 6/6/2016 7:54 AM

105 Building Fund Expenditures by Object Form 21 Descri tion Resource Codes Ob"ect Codes Estimated Actuals Bud et Percent Difference E. NET INCREASE (DECREASE) IN FUND BALANCE C + D o/o F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited ,932, o/o b) Audit Adjustments 9793 c) As of July 1 -Audited {F1a + F1b) 1, d) Other Restatements 9795 e) Adjusted Beginning Balance (F1c + F1d) 1,932, QQ.QO/o 2) Ending Balance. June 30 (E + F1e) Components of Ending Fund Balance a) Nonspendable Revolving Cash Stores ,o:oo Prepaid Expenditures 9713 All Others 9719 b) Restricted 9740 c) Committed Stabilization Arrangements 9750 Other Commitments 9760 d) Assigned Other Assignments 9780 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 Unassi ned/una ro riated Amount 9790 File: fund-d (Rev 02/ } 99 Page 2 Printed: 6/6/2016 7:54 AM

106 Building Fund Expenditures by Object Form 21 Descriotion Resource Codes Obiect Codes Estimated Actuals Budnet Percent Difference G.ASSETS 1) Cash a) in County Treasury ) Fair Value Adjustment to Cash in County Treasury b) in Banks c) in Revolving Fund d) with Fiscal Agent e) co!lecttons awaiting deposit 2) Investments 3) Accounts Receivable 4) Due from Granter Government 5) Due from Other Funds 6) Stores 7) Prepaid Expenditures 8) Other Current Assets 9\TOT AL ASSETS ;'!< ~ ti :;(: OM H. DEFERRED OUTFLOWS OF RESOURCES 1) Deferred Outflows of Resources 21 TOTAL DEFERRED OUTFLOWS 9490 I. LIABILITIES 1) Accounts Payable 2) Due to Granter Governments 3) Due to Other Funds 4) Current Loans 5) Unearned Revenue 6\ TOTAL LIABILITIES {\f. pm J. DEFERRED INFLOWS OF RESOURCES 1) Deferred Inflows of Resources 2\ TOTAL DEFERRED INFLOWS 9690 K. FUND EQUITY Ending Fund Balance, June 30 IG9 + H2) J2\ File: fund-d (Rev 02/02/2016) 100 Page 3 Printed: 6/6/2016 7:54 AM

107 Building Fund Expenditures by Object Form 21 Descriotion Resource Codes Obiect Codes Estimated Actuals Bud net Percent Difference FEDERAL REVENUE FEMA 8281 All Other Federal Revenue 8290 TOTAL, FEDERAL REVENUE OTHER STATE REVENUE Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions 8575 Other Subventions/In-Lieu Taxes 8576 All Other State Revenue 8590 TOTAL, OTHER STATE REVENUE OTHER LOCAL REVENUE Other Local Revenue County and District Taxes Other Restricted Levies Secured Roll 8615 Unsecured Roll 8616 Prior Years' Taxes 8617 Supplemental Taxes 8618 Non-Ad Valorem Taxes Parcel Taxes 8621 Other 8622 Community Redevelopment Funds Not Subject to LCFF Deduction 8625 Penalties and Interest from Delinquent Non-LCFF Taxes 8629 Sales Sale of EquipmenUSupplies 8631 Leases and Rentals 8650 Interest , Net Increase {Decrease) in the Fair Value of Investments 8662 Other Local Revenue All Other Local Revenue 8699 All Other Transfers In from All Others 8799 TOTAL, OTHER LOCAL REVENUE 3, TOTAL REVENUES File: fund-cl {Rev 02/ ) 101 Page4 Printed: 6/ :54 AM

108 Building Fund Expenditures by Object Form Descrintion Resource Codes Obiect Codes Estimated Actuals Bud net Percent Difference CLASSIFIED SALARIES Classified Support Salaries 2200 Classified Supervisors' and Administrators' Salaries 2300 Clerical, Technical and Office Salaries 2400 Other Classified Salaries 2900 TOTAL CLASSIFIED SALARIES EMPLOYEE BENEFITS STRS PERS OASDI/Medicare/Alternative Health and Welfare Benefits Unemployment Insurance Workers' Compensation OPEB, Allocated OPEB, Active Employees Other Employee Benefits TOTAL, EMPLOYEE BENEFITS BOOKS AND SUPPLIES Books and Other Reference Materials :\i;,i i I I An~ ' ;x;.. li)-)i / I o.oo ~n l SZ C., Oo1. Materials and Supplies 4300 Noncapitalized Equipment 4400 TOTAL, BOOKS AND SUPPLIES SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 Travel and Conferences 5200 Insurance Operations and Housekeeping Services Rentals, Leases, Repairs, and Noncapitalized Improvements Transfers of Direct Costs Transfers of Direct Costs - lnterfund ' ,-,_,.. <\i\. ",.. '.". 1.:....,..:o.oo /;..., / ~no/. File: fund-d (Rev 02/ ) 102 Page 5 Printed: 6/6/2016 7:54 AM

109 Building Fund Expenditures by Object Form Descriation Resource Codes Obiect Codes Estimated Actuals Bud_Qet Percent Difference Professional/Consulting Services and Operating Expenditures 5800 Communications 5900 TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES CAPITAL OUTLAY Land Land Improvements ' Buildings and Improvements of Buildings ,977, Books and Media for New Schoo! Libraries or Major Expansion of School Libraries 6300 Equipment 6400 Equipment Replacement 6500 TOT AL CAPITAL OUTLAY 1,977, ':l/o OTHER OUTGO (excluding Transfers of Indirect Costs) Other Transfers Out All Other Transfers Out to All Others Debt Service Repayment of State School Building Fund Aid - Proceeds from Bonds Debt Service - Interest 7438 Other Debt Service - Principal TOTAL, OTHER OUTGO (excludinq Transfers of Indirect Costs) TOT AL EXPENDITURES o/o SACS Financial Reporting SoftWare File: fund-d (Rev ) 103 Page6 Printed: 6/6/2016 7:54 AM

110 Building Fund Expenditures by Object Form 21 Oescrintion Resource Codes Obiect Codes Estimated Actuals Bud net Percent Difference INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized lnterfund Transfers In , QQ.Q 0 /o <al TOTAL, INTERFUND TRANSFERS IN 41, o/o INTERFUND TRANSFERS OUT To: State School Building Fund/ County School Facilities Fund 7613 Other Authorized lnterfund Transfers Out 7619 lbl TOTAL, INTERFUND TRANSFERS OUT Fite: fund-d (Rev 02/ } 104 Page? Printed: 6/ :54 AM

111 Building Fund Expenditures by Object Form 21 Descri tion Resource Codes ob ect Codes Estimated Actuals Bud et Percent Difference OTHER SOURCES/USES SOURCES Proceeds Proceeds from Sale of Bonds 8951 Proceeds from Sale/Lease- Purchase of Land/Buildings 8953 Other Sources County School Bldg Aid 8961 Transfers from Funds of Lapsed/Reorganized LEAs 8965 Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971 Proceeds from Capital Leases 8972 Proceeds from Lease Revenue Bonds 8973 All Other Financing Sources 8979 c TOT AL, SOURCES USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 All Other Financing Uses 7699 d TOTAL USES CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 Contributions from Restricted Revenues 8990 e TOTAL CONTRIBUTIONS TOTAL, OTHER FINANCING SOURCES/USES {a- b + c-d + e) 41, File: fund-d (Rev 02/ ) 105 Pages Printed: 6/6/2016 7:54 AM

112 Capital Facilities Fund Expenditures by Object Form 25 Descri tion Resource Codes Ob"ect Codes Bud et Percent A. REVENUES 1) LCFF Sources ) Federal Revenue a ioo/o 3) Other State Revenue ) Other Local Revenue ,60 250, % 5 TOTAL REVENUES o/o 8. EXPENDITURES 1) Certificated Salaries } Classified Salaries ) Employee Benefits ) Books and Supplies ) Services and Other Operating Expenditures , o/o 6) Capital Outlay ) Other Outgo (excluding Transfers of Indirect Costs) , ) Other Outgo - Transfers of Indirect Costs TOTAL EXPENDITURES o/o C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES AS o/o D. OTHER FINANCING SOURCES/USES 1) lnterfund Transfers a) Transfers ln b) Transfers Out Q.00/o 2) Other Sources/Uses a) Sources b) Uses ) Contributions TOTAL OTHER FINANCING SOURCES/USES File: fund-d (Rev ) 106 Page 1 Printed: 6/ :54 AM

113 Capital Facilities Fund Expenditures by Object Form 25 Descri tion Resource Codes Ob"ect Codes Estimated Actuals Bud et Percent Difference E. NET INCREASE (DECREASE) IN FUND BALANCE C o/o F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited , % b) Audit Adjustments 9793 c)asofjuly 1-Audited (F1a+ F1b) o/o d) Other Restatements 9795 e) Adjusted Beginning Balance (F1c + F1d) 96, , o/o 2) Ending Balance, June 30 (E + F1e) Components of Ending Fund Balance 81, , /o a) Nonspendable Revolving Cash 9711 Stores 9712 O:Oo/o Prepaid Expenditures 9713 All Others 9719 b) Restricted 9740 c) Committed Stabilization Arrangements 9750 Other Commitments 9760 d) Assigned Other Assignments 9780 e) UnassignedfUnapproprlated Reserve for Economic Uncertainties 9789 Unassi ned/una ro riated Amount 9790 California Dept of Educallon File: fund-d (Rev 02/02/2016) 107 Page 2 Printed: 6/6/2016 7:54 AM

114 Capital Facilities Fund Expenditures by Object Form 25 Descriotion Resource Codes Obiect Codes Estimated Actuals Budaet Percent Difference G.ASSETS 1) Cash a) in County Treasury ) Fair Value Adjustment to Cash in County Treasury b) in Banks c) in Revolving Fund d) with Fiscal Agent e) collections awaiting deposit 2) Investments 3) Accounts Receivable 4) Due from Granter Government 5) Due from Other Funds 6) Stores 7) Prepaid Expenditures 8) Other Current Assets 91 TOT AL ASSETS ' i<:.. i/.r H. DEFERRED OUTFLOWS OF RESOURCES 1) Deferred Outflows of Resources 21 TOTAL DEFERRED OUTFLOWS 9490 I. LIABILITIES 1) Accounts Payable 2) Due to Grantor Governments 3) Due to Other Funds 4) Current Loans 5) Unearned Revenue 6\ TOTAL LIABILITIES o.ocf 9500 ["',:._: - " J. DEFERRED INFLOWS OF RESOURCES 1) Deferred Inflows of Resources 2\ TOTAL DEFERRED INFLOWS 9690 K. FUND EQUITY Ending Fund Balance, June 30 fg9 + H2) J2) CaHfomia Dept of Education SACS Financial Reporting Sof!Ware File: fund-d (Rev 02/02/2016) 108 Page 3 Printed: 616/2016 7:54 AM

115 Capital Facilities Fund Expenditures by Object Form 25 Descriotion Resource Codes Obiect Codes Estimated Actuals Budnet Percent Difference OTHER ST ATE REVENUE Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions 8575 Other Subventions/In-Lieu Taxes 8576 All Other State Revenue 8590 TOTAL. OTHER STATE REVENUE OTHER LOCAL REVENUE Other Local Revenue County and District Taxes Other Restricted Levies Secured Roll 8615 Unsecured Roll 8616 Prior Years' Taxes 8617 Supplemental Taxes 8618 Non-Ad Valorem Taxes Parcel Taxes 8621 Other 8622 Community Redevelopment Funds Not Subject to LCFF Deduction Penalties and Interest from Delinquent Non-LCFF Taxes 8629 Sales Sale of Equipment/Supplies 8631 Interest Net Increase (Decrease) in the Fair Value of Investments 8662 Fees and Contracts Mitigation/Developer Fees , % Other Local Revenue All Other Local Revenue 8699 All Other Transfers In from All Others 8799 TOTAL.OTHER LOCAL REVENUE 400,60 250, % TOTAL REVENUES File: fund-ct (Rev 02/02/2016) 109 Page 4 Printed: 616/2016 7:54 AM

116 Capital Facilities Fund Expenditures by Object Form 25 Descriation Resource Codes Obiect Codes Estimated Actuals Budnet Percent Difference CERTIFICATED SALARIES Other Certificated Salaries 1900 TOTAL, CERTIFICATED SALARIES CLASSIFIED SALARIES Classified Support Salaries 2200 Classified Supervisors' and Administrators' Salaries 2300 Clerical, Technical and Office Salaries 2400 Other Classified Salaries 2900 TOTAL, CLASSIFIED SALARIES EMPLOYEE BENEFITS STRS PERS OASDI/Medicare/Alternative 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 Books and Other Reference Materials l;[iif ;}co. i;;, I i..... >>. '" ~'.. < ; ;.", -_ ;! 'I(;i.;i.' < O"".. I -.b.oo':' I < ----.\.:'O.Oo/ci Materials and Supplies 4300 Noncapitalized Equipment 4400 TOTAL, BOOKS AND SUPPLIES File: fund-d (Rev 02102/2016) 110 Page 5 Printed: 6/6/2016 7:54 AM

117 Capital Facilities Fund Expenditures by Object Form Descriotion Resource Codes Obiect Codes Estimated Actuals Budaet Percent Difference SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 Travel and Conferences 5200 Insurance Operations and Housekeeping Services 5500 Rentals, Leases, Repairs, and Noncapitalized Improvements Transfers of Direct Costs ;00... ></ :_.-_.: :....)., Transfers of Direct Costs - lnterfund 5750 Professional/Consulting Services and Operating Expenditures ,00-10 Communications 5900 TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 16,00-10 CAPITAL OUTLAY Land 6100 land Improvements 6170 /o Buildings and Improvements of Buildings 6200 Books and Media for New School libraries or Major Expansion of School libraries 6300 Equipment 6400 Equipment Replacement 6500 TOTAL, CAPITAL OUTLAY OTHER OUTGO (excluding Transfers of Indirect Costs) Other Transfers Out All Other Transfers Out to All Others 7299 Debt Service Debt Service - Interest ,00 100,00 Other Debt Service - Principal ,00 150,00-5 TOTAL, OTHER OUTGO texcludinn Transfers of Indirect Costs\ 400,00 250, % TOTAL EXPENDITURES % File: fund-ct (Rev 02102!2016) 111 Page6 Printed: 6/6/2016 7:54 AM

118 Capital Facilities Fund Expenditures by Object Form 25 Descri tion Resource Codes Ob"ect Codes Estimated Actuals Bud et Percent Difference INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized lnterfund Transfers In 8919 a TOTAL, 1NTERFUND TRANSFERS IN INTERFUND TRANSFERS OUT To: State School Building Fund/ County School Facilities Fund 7613 Other Authorized lntertund Transfers Out 7619 b TOTAL, INTERFUND TRANSFERS OUT OTHER SOURCES/USES SOURCES Proceeds Proceeds from Sale/lease- Purchase of Land/Buildings 8953 Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971 Proceeds from Capital Leases 8972 Proceeds from Lease Revenue Bonds 8973 All Other Financing Sources 8979 c TOT AL, SOURCES USES Transfers of Funds from Lapsed!Reorganized LEAs 7651 All Other Financing Uses 7699 d TOT AL, USES CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 Contributions from Restricted Revenues 8990 e TOTAL, CONTRIBUTIONS TOTAL, OTHER FINANCING SOURCES/USES (a- b +c-d + e) File: fund-cl (Rev 02/02'2016) 112 Page 7 Printed: :54 AM

119 Special Reserve Fund for Capital Outlay Projects Expenditures by Object Form 40 Descri tion Resource Codes Ob"ect Codes A. REVENUES 1) LCFF Sources '0 2) Federal Revenue ) Other State Revenue ) Other Local Revenue TOTAL REVENUES B. EXPENDITURES 1) Certificated Salaries ) Classified Salaries ) Employee Benefits ) Books and Supplies , 5) Services and Other Operating Expenditures , ) Capital Outlay ) Other Outgo (excluding Transfers of Indirect Costs) , ) Other Outgo - Transfers of Indirect Costs TOTAL EXPENDITURES o/o C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES AS D. OTHER FINANCING SOURCES/USES 1) lnterfund Transfers a) Transfers In b) Transfers Out ) Other Sources/Uses a) Sources b) Uses ) Contributions TOTAL OTHER FINANCING SOURCES/USES File: fund-cl (Rev 02102/2016) 113 Page 1 Printed: 6! :56 PM

120 Special Reserve Fund for Capital Outlay Projects Expenditures by Object Form 40 Descri tion Resource Codes Ob"ect Codes Estimated Actuals Bud et Percent Difference E. NET INCREASE (DECREASE) IN FUND BALANCE C F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited , , o/o b) Audit Adjustments 9793 c) As of July 1 -Audited (F1a + F1b) % d) Other Restatements 9795 e) Adjusted Beginning Balance (F1c + F1d) 126, % 2) Ending Balance, June 30 (E + F1e) 93, , 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 9760 d) Assigned Other Assignments 9780 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 Unassi ned/una ro riated Amount 9790 File: fund-d (Rev 02/02/2016) 114 Page2 Printed: 6/6/2016 1:56 PM

121 Special Reserve Fund for Capital Outlay Projects Expenditures by Object Form 40 Descriotion Resource Codes Obiect Codes Estimated Actuals Budnet Percent Difference G.ASSETS 1) Cash a) in County Treasury ) Fair Value Adjustment to Cash in County Treasury 9111 b} in Banks c) in Revolving Fund d) with Fiscal Agent e) collections awaiting deposit 2) Investments 3) Accounts Receivable 4) Due from Granter Government 5) Due from Other Funds 6) Stores 7) Prepaid Expenditures 8) Other Current Assets 9) TOTAL ASSETS ,,,,,,,,''.~ 9320 l\'.'.t\--i:'',,..'' ' "' - - : H. DEFERRED OUTFLOWS OF RESOURCES 1) Deferred Outflows of Resources 2) TOTAL DEFERRED OUTFLOWS 9490 I. LIABILITIES 1) Accounts Payable 2) Due to Granter Governments 3) Due to Other Funds 4) Current Loans 5) Unearned Revenue 61 TOTAL LIABILITIES J. DEFERRED INFLOWS OF RESOURCES 1) Deferred Inflows of Resources 21 TOTAL DEFERRED INFLOWS 9690 K. FUND EQUITY Ending Fund Balance, June 30 fg9 + H2) - fj6 + J2) SACS Financlal Reporting Software File: fund-d (Rev 02102'2016) 115 Page 3 Printed: 6/ :56 PM

122 Special Reserve Fund for Capital Outlay Projects Expenditures by Object Form 40 Description Resource Codes Obiect Codes Estimated Actuals Budaet Percent Difference FEDERAL REVENUE FEMA 8281 All Other Federal Revenue 8290 TOTAL, FEDERAL REVENUE OTHER STATE REVENUE Pass-Through Revenues from State Sources 8587 California Clean Energy Jobs Act All Other State Revenue All Other 8590 TOTAL, OTHER STATE REVENUE OTHER LOCAL REVENUE Other Local Revenue Community Redevelopment Funds Not Subject to LCFF Deduction 8625 Sales Sale of EquipmenUSupplies 8631 Leases and Rentals 8650 Interest 8660 Net Increase {Decrease) in the Fair Value of Investments 8662 Other Local Revenue All Other Local Revenue 8699 All Other Transfers In from All Others 8799 TOTAL, OTHER LOCAL REVENUE TOTAL REVENUES File: fund-d (Rev 02/02/2016) 116 Page4 Printed: 6/ :56 PM

123 Special Reserve Fund for Capital Outlay Projects Expenditures by Object Form 40 Descrintion Resource Codes Obiect Codes Estimated Actuals Budaet Percent Difference CLASSIFIED SALARIES Classified Support Salaries 2200 Classified Supervisors' and Administrators' Salaries 2300 Clerical, Technical and Office Salaries 2400 Other Classified Salaries 2900 TOTAL. CLASSIFIED SALARIES EMPLOYEE BENEFITS STRS PERS OASDI/Medicare/Alternative Health and Welfare Benefits Unemployment Insurance Workers' Compensation OPEB, Allocated OPEB, Active Employees Other Employee Benefits TOTAL, EMPLOYEE BENEFITS BOOKS AND SUPPLIES Books and Other Reference Materials Materials and Supplies Noncapitalized Equipment ;_.,.._... <. \. nnec ; ;..... )(.. ::{:'.':.'\ / f 00% TOTAL. BOOKS AND SUPPLIES File: fund-d (Rev 02/02/2016) 117 Page 5 Printed: 6! :56 PM

124 Special Reserve Fund for Capital Outlay Projects Expenditures by Object Form 40 Descriotion Resource Codes Obiect Codes Estimated Actuals Budaet Percent Difference SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 Travel and Conferences 5200 Insurance Operations and Housekeeping Services 5500 Rentals, Leases, Repairs, and Noncapita!ized Improvements Transfers of Direct Costs I ( C'<. CJOO,,,,,,, \,': '. c. a. ao' ;{_. <.... ' Transfers of Direct Costs - lnterfund 5750 Professional/Consulting Services and Operating Expenditures , o/o Communications 5900 TOTAL. SERVICES AND OTHER OPERATING EXPENDITURES 33, 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 6400 Equipment Replacement 6500 TOTAL CAPITAL OUTLAY OTHER OUTGO (excluding Transfers of Indirect Costs} Other Transfers Out Transfers of Pass-Through Revenues To Districts or Charter Schools 7211 To County Offices 7212 To JPAs 7213 All Other Transfers Out to All Others 7299 Debt Service Debt Service - Interest 7438 Other Debt Service - Principal 7439 TOTAL, OTHER OUTGO (excludini::i Transfers of Indirect Costs) TOTAL EXPENDITURES File: fund-d (Rev 02/02/2016) 118 Page 6 Printed: 6/6/2016 1:56 PM

125 Special Reserve Fund for Capital Outlay Projects Expenditures by Object Form 40 Descrintion Resource Codes Ob/ect Codes Estimated Actuals Budaet Percent Difference INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: General Fund/CSSF 8912 Other Authorized lnterfund Transfers In 8919 Q_QO/o (a\ TOTAL, INTERFUND TRANSFERS IN INTERFUND TRANSFERS OUT To: Genera! Fund/CSSF 7612 To: State School Building Fund/ County School Facilities Fund 7613 Other Authorized lnterfund Transfers Out 7619 <b1 TOTAL, INTERFUND TRANSFERS OUT File: fund-d (Rev 02/02/2016) 119 Page 7 Printed: 6/6/2016 1:56 PM

126 Special Reserve Fund for Capital Outlay Projects Expenditures by Object Form 40 Descri tion Resource Codes Ob"ect Codes Estimated Actuals Bud et Percent Difference OTHER SOURCES/USES SOURCES Proceeds Proceeds from Sale/Lease- Purchase of Land/Buildings 8953 Other Sources Transfers from Funds of lapsed/reorganized LEAs '>/o 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 TOT AL, USES CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 Contributions from Restricted Revenues 8990 e TOTAL, CONTRIBUTIONS TOTAL, OTHER FINANCING SOURCES/USES (a-b + c-d + e) CaHfomia Dept of Education File: fund-d (Rev 02102/2016) 120 Page 8 Printed: 6/6/2016 1:56 PM

127 Bond Interest and Redemption Fund Expenditures by Object Form 51 Descri tion Resource Codes Ob'ect Codes Percent A.REVENUES 1) LCFF Sources ) Federal Revenue ) Other State Revenue ) Other Local Revenue ,293, ,293, TOTAL REVENUES B. EXPENDITURES 1) Certificated Salaries ) Classified Salaries ) Employee Benefits ) Books and Supplies ) Services and Other Operating Expenditures ) Capital Outlay ) Other Outgo {excluding Transfers of Indirect Costs) , ) Other Outgo - Transfers of Indirect Costs TOTAL EXPENDITURES C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES A5-B9 D. OTHER FINANCING SOURCES/USES 1) lnterfund Transfers a) Transfers In b) Transfers Out ) Other Sources/Uses a) Sources b) Uses ) Contributions :o:oo 4 TOTAL OTHER FINANCING SOURCES/USES File: fund-d (Rev 02!02!2016) 121 Page 1 Printed: 6{ :00 AM

128 Bond Interest and Redemption Fund Expenditures by Object Form 51 Descri tion Resource Codes Ob"ect Codes Estimated Actuals Bud et Percent Difference E. NET INCREASE (DECREASE) IN FUND BALANCE C + 04 F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a} As of Ju!y 1 - Unaudited ,365, ,365, b) Audit Adjustments 9793 c) As of July 1 -Audited (F1a + F1 b) 2, , d) Other Restatements 9795 Q_QO/o e) Adjusted Beginning Balance {F1c + F1d) 2,365, ,365, ) 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 9760 d) Assigned Other Assignments 9760 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 Unassi ned/una ro riated Amount 9790 SACS Financial Reporting SoftWare File: fund-d {Rev 02/ ) 122 Page2 Printed: 6/6/2016 8:00 AM

129 Bond Interest and Redemption Fund Expenditures by Object Form 51 Descrintion Resource Codes Obiect Codes Estimated Actuals Budnet Percent Difference G.ASSETS 1) Cash a) in County Treasury ) Fair Value Adjustment to Cash in County Treasury b) in Banks c) in Revolving Fund d) with Fiscal Agent e) collections awaiting deposit 2) Investments 3) Accounts Receivable 4) Due from Granter Government 5) Due from Other Funds 6) Stores 7) Prepaid Expenditures 8) Other Current Assets 9\ TOT AL ASSETS I...; ; ;00,, ? )~ OiOO 9340 H. DEFERRED OUTFLOWS OF RESOURCES 1) Deferred Outflows of Resources 2\ TOTAL DEFERRED OUTFLOWS 9490 I. LIABILITIES 1) Accounts Payable ) Due to Granter Governments ~.. ); 3) Due to Other Funds 4) Current Loans 5) Unearned Revenue 6> TOTAL LIABILITIES ci <.<> n~n 9650 J. DEFERRED INFLOWS OF RESOURCES 1) Deferred Inflows of Resources 2> TOTAL DEFERRED INFLOWS 9690 K. FUND EQUITY Ending Fund Balance, June 30 fg9 + H2\ fl6 + J2\ File: fund-d (Rev 02/ ) 123 Page 3 Printed: 6/ :00 AM

130 Bond Interest and Redemption Fund Expenditures by Object Form 51 ' Descrintion Resource Codes Obiect Codes Estimated Actuals Budnet Percent Difference FEDERAL REVENUE All Other Federal Revenue 8290 TOTAL.FEDERAL REVENUE OTHER STATE REVENUE Tax Relief Subventions Voted Indebtedness Levies Homeowners' Exemptions 8571 Other Subventions/In-Lieu Taxes 8572 TOTAL. OTHER STATE REVENUE OTHER LOCAL REVENUE Other Local Revenue County and District Taxes Voted Indebtedness Levies Secured Roll ,239, ,239, Unsecured Roll ,00 45,00 Prior Years' Taxes Supplemental Taxes ,00 5,00 Penalties and Interest from Delinquent Non-LCFF Taxes Interest , Net Increase (Decrease) in the Fair Value of Investments 8662 Other Local Revenue All Other Local Revenue 8699 All Other Transfers In from All Others TOTAL OTHER LOCAL REVENUE 2,293, , TOTAL REVENUES File: fund-d (Rev 02/02/2016) 124 Page 4 Printed: 616/2016 8:00 AM

131 Bond Interest and Redemption Fund Expenditures by Object Form 51 Descriotion Resource Codes Qbiect Codes Estimated Actuals Budaet Percent Difference OTHER OUTGO (excluding Transfers of Indirect Costs) Debt Service Bond Redemptions ,243, ,243, Bond Interest and Other Service Charges ,049, , Debt Service - Interest 7438 Other Debt Service - Prlncipal 7439 TOTAL, OTHER OUTGO rexcludinn Transfers of Indirect Costs\ 2,293, ,293, TOTAL EXPENDITURES File: fund-d (Rev 02/ ) 125 Page 5 Printed: 6/ :00 AM

132 Bond Interest and Redemption Fund Expenditures by Object Form 51 Descri tion Resource Codes Ob"ect Codes Estimated Actuals Bud et Percent Difference INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized lnterfund Transfers In 8919 a TOTAL lnterfund TRANSFERS IN INTERFUND TRANSFERS OUT To: General Fund 7614 Other Authorized lnterfund Transfers Out 7619 b TOTAL, INTERFUND TRANSFERS OUT OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 All Other Financing Sources 8979 c TOTAL, SOURCES USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 All Other Financing Uses 7699 Q_QO/o d TOTAL, USES CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 Contributions from Restricted Revenues 8990 e TOTAL, CONTRIBUTIONS TOTAL, OTHER FINANCING SOURCES/USES {av b + c v d + e) California Dept of Educallon SACS Financial Reporting Software File: fund-d (Rev 02/02/2016) 126 Page6 Printed: 6/ :00 AM

133 Debt Service Fund for Blended Component Units Expenditures by Object Form 52 Descri tion Resource Codes Ob ect Codes Bud et A.REVENUES 1) LCFF Sources o:oo 2) Federal Revenue ) Other State Revenue ) Other Local Revenue TOTAL REVENUES B. EXPENDITURES 1) Certificated Salaries ) Classified Salaries ) Employee Benefits ) Books and Supplies ) Services and Other Operating Expenditures ) Capital Outlay ) Other Outgo (excluding Transfers of Indirect Costs) , ) Other Outgo - Transfers of Indirect Costs TOTAL EXPENDITURES C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES A5-89 D. OTHER FINANCING SOURCES/USES 1) lnterfund Transfers a) Transfers In b) Transfers Out ) Other Sources/Uses a) Sources b) Uses ) Contributions TOTAL OTHER FINANCING SOURCES/USES SACS Financial Reporting Sottware File: fund-d (Rev 02/ ) 127 Page 1 Printed: 6/ :57 PM

134 Debt Service Fund for Blended Component Units Expenditures by Object Form 52 Descri tion Resource Codes Ob ect Codes Estimated Actuals Bud et Percent Difference E. NET INCREASE (DECREASE) IN FUND BALANCE C + 04 F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited , , b) Audit Adjustments 9793 c) As of July 1 - Audited {F1a + F1 b) 469, , d) Other Restatements 9795 e) Adjusted Beginning Balance (F1c + F1d) 469, , ) 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 9760 d) Assigned Other Assignments 9780 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 Unassi ned/una ro riated Amount 9790 File: fund-d (Rev 02(02/2016) 128 Page2 Printed: 6( :57 PM

135 Debt Service Fund for Blended Component Units Expenditures by Object Form 52 Descriotion Resource Codes Obiect Codes Estimated Actuals Budnet Percent Difference G.ASSETS 1) Cash a) in County Treasury ) Fair Value Adjustment to Cash in County Treasury 9111 b) in Banks c) in Revolving Fund d) with Fiscal Agent e) collections awaiting deposit 2) Investments 3) Accounts Receivable 4) Due from Granter Government 5) Due from Other Funds 6) Stores 7) Prepaid Expenditures 8) Other Current Assets 9\ TOTAL ASSETS 9120 <;< : croo ,,, c: - <o.oa I. {.,.. ';..},, 9330 I?!; ;; <o: oa 9340 H. DEFERRED OUTFLOWS OF RESOURCES 1) Deferred Outflows of Resources 2\ TOTAL DEFERRED OUTFLOWS 9490 I. LIABILITIES 1) Accounts Payable 2) Due to Granter Governments 3) Due to Other Funds 4) Current Loans 5) Unearned Revenue 6\ TOTAL LIABILITIES < i... - _. d.oo 9650 J. DEFERRED INFLOWS OF RESOURCES 1) Deferred Inflows of Resources 2\ TOTAL DEFERRED INFLOWS 9690 K. FUND EQUITY Ending Fund Balance, June 30 (G9 + H2\ - rl6 + J2\ File: fund-d (Rev ) 129 Page3 Printed: 6{6!2016 1:57 PM

136 Debt Service Fund for Blended Component Units Expenditures by Object Form 52 Descrintion Resource Codes Obiect Codes Estimated Actuals Budaet Percent Difference FEDERAL REVENUE All Other Federal Revenue 8290 TOTAL, FEDERAL REVENUE OTHER STATE REVENUE Tax Relief Subventions Voted Indebtedness Levies Homeowners' Exemptions 8571 Other Subventions/In-lieu Taxes 8572 TOTAL, OTHER STATE REVENUE OTHER LOCAL REVENUE Other Local Revenue County and District Taxes Voted Indebtedness Levies Secured Roll 8611 Unsecured Roll 8612 Prior Years' Taxes 8613 Supplemental Taxes 8614 Non-Ad Va!orem Taxes Other 8622 Penalties and Interest from Delinquent Non-LCFF Taxes 8629 Interest 8660 Net Increase (Decrease) in the Fair Value of Investments 8662 Other Local Revenue All Other Local Revenue 8699 All Other Transfers In from All Others 8799 TOTAL OTHER LOCAL REVENUE TOTAL. REVENUES File: fund-cl (Rev 02102/2016) 130 Page4 Printed: 6/6/ :57 PM

137 Debt Service Fund for Blended Component Units Expenditures by Object Form 52 Descriotion Resource Codes Obiect Codes Estimated Actuals Budnet Percent Difference OTHER OUTGO (excluding Transfers of Indirect Costs) Debt Service Bond Redemptions 7433 Bond Interest and Other Service Charges 7434 Debt Service - Interest 7438 Other Debt Service - Principal 7439 TOTAL, OTHER OUTGO lexcludinn Transfers of Indirect Costs' TOTAL EXPENDITURES SACS Financial Reporting Software File: fund-d (Rev 02/02/2016) 131 Page5 Printed: 616!2016 1:57 PM

138 Debt Service Fund for Blended Component Units Expenditures by Object Form 52 Oescri tion Resource Codes Ob'ect Codes Estimated Actuals Bud et Percent Difference INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized lntertund Transfers In 8919 a TOTAL, INTERFUND TRANSFERS IN INTERFUND TRANSFERS OUT Other Authorized lnterfund Transfers Out 7619 b TOTAL, INTERFUND TRANSFERS OUT OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 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 Contributions from Restricted Revenues 8990 e TOTAL CONTRIBUTIONS TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) File: fund-d (Rev 02102/2016) 132 Page6 Printed: 6/6/2016 1:57 PM

139 Descri tion A DISTRICT 1. Total District Regular 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/LCI and Extended Year, and Community Day School (ADA not included in Line A1 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 A1 above) 4. Total, District Regular ADA (Sum of Lines A1 through A3) 5. D1str1ct Funded County Program ADA a. County Community Schools b. Special Education-Special Day Class c. Special Education-NPS/LCI d. Special Education Extended Year e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natural Resource Conservation Schools f. 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 Tab C. Charter School ADA AVERAGE DAILY ATTENDANCE Form A Estimated Actuals Bud Estimated P-2 Estimated Estimated P-2ADA Annual ADA Funded ADA ADA Annual ADA Funded ADA , , , , , , File: ada (Rev 02/03/2016) Page of 1 Printed: 6/7/2016 3:49 PM

140 General Fund Multiyear Projections Unrestricted Form MYP Descri tion 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 I. LCFF/Revenue Limit Sources Federal Revenues 8! 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 Jines Bia thru Bid) Budget (FonnOI) A 25,755, ,187, , % Change (Cols. C-A/ A) B 0.78% O.OOo/o % -3.95% 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) ,357, , ,401, ,401, , ,473, Employee Benefits ,356, % 5,524, % 5,714, Books and Supplies , % 794, % 793, Services and Other Operating Expenditures ,653, % 1,639, % 1,639, Capital Outlay ,00 % 30,00 % 30,00 7. Otl1er Outgo (excluding Transfers of Indirect Costs) , , c5,o50,c,oe,3:c2e,.oe_o.c'="-"1---'-===------"'"-"1----"'-"""'""' % 552, % 559, Other Outgo -Transfers of Indirect Costs , % 87, % 87, Other Financing Uses a. Transfers Out b. Other Uses 10. Other Adjustments (Explain in Section F below) 11. Total(SumlinesBI thrubio) C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line BI I) D. FUND BALANCE L Net Beginning Fund Balance (Form 01, line Fie) 2. Ending Fund Balance (Sum lines C and DI) 3. Components of Ending Fund Balance a. Nonspendable b. Restricted c. Committed I. Stabilization Arrangements 2. Other Commitments d. Assigned e. Unassigned/Unappropriated I. Reserve for Economic Uncertainties 2. Unassigned/Unappropriated f. Total Components of Ending Fund Balance Line D3f must a ee with line % % Projection c 25,955, , ,631, ,655, , , ,502, I % Change (Cols. E-C/C) D -2.01% % -0.50% % % % Projection E 25,433, , , ,865, ,502, , , , % ,307, ,948, ,948, ,626, , , ,00 883,00 I 379, , I File: myp (Rev 03/30/2015) 134 Page 1 Printed: 6/7/2016 4:31 PM

141 General Fund Multiyear Projections Unrestricted Form MYP Descri tion E. AVAILABLE RESERVES I. General Fund a. Stabilization Arrangements b. Reserve for Economic Uncertainties c. Unassigned/Unappropriated (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 b. Reserve for Economic Uncertainties c. Unassigned/Unappropriated 3. Total Available Reserves Sum lines Ela thru E2c Object Codes Budget (Fonn 01) A 870,00 1,739, % Change (Cols. C-A/A) B F. ASSUMPTIONS Please provide below or on a separate attachment, the asswnptions used to detennine the projections for the first and second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments projected in lines Bld, B2d, and B 10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide Projection c 870,00 1, % Change (Cols. E-C/C) D ,00 44, Revenue: The District anticipates enrollment to decrease approximately 3% each year. The District is using DOF projected COLA and LCFF gap funding rates as of the Governor's May Revision. Federal revenue is estimated to remain flat due to increased number of students qualifying for free and reduced priced meals and declining enrollment. Other State revenue is estimated to decrease for primarily due to removing one-time discretionary mandated cost revenue, and will remain constant thereafter. Local revenue is estimated to remain flat. Increase of contributions to restricted programs is primarily due to accounting for increased costs associated with salary step costs, increased Routine Restricted Maintenance contributions, and increasing excess costs for County Special Education services for CUSD students. Expenditures: Salary changes from encompass step & column increases. Benefit changes are due to increasing PERS/STRS rates. Supplies, as well as, Other Services and Operating Expenditures are expected to remain relatively flat for Other Outgo relates to increased debt payments with an estimated $250,000 being paid by Developer Fees (Fund 25). ln , the District will need to reduce 2.5 Certificated FTEs ($231,820), Athletic Transportation to away games ($50,000), and the Cosmetology program ($203,328). In , further reductions are necessary to bring us to our required minimum reserve of 3%. Currently, we have identified a necessary reduction of 3 additional certificated FTEs. This is projected to reduce our expenditures by $278, SACS Financial Reporting Software File: myp (Rev 03/30/2015) Page 2 Printed: 6/7/2016 4:31 PM

142 General Fund Multiyear Projections Restricted Form MYP Descri tion Object Codes Budget (Form 01) A % Change (Cols. C-NA) B Projection c % Change (Cols. E-C/C) D (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 L 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 ,98 1,357, ,380, % % % % % % 4.67% 0.04% ,109, ,631, % % % % % % 897,98 1,109, ,865, 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 thn1 Bid) 2. Classified Salaries ,779, , , ,774, ,774, , ,803, 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 ,706, ,606, % 2.52% 1,706, ,00LOO 1,755, ,671, % 3.11% 1,755, , ,795, ,754, Books and Supplies , % 369, % 355, Services and Other Operating Expenditures , % 702, o/o 698, Capital Outlay 7. Other Outgo (excluding Transfers of Indirect C.Osts) 8. Other Outgo Transfers of Indirect Costs 9. Other Financing Uses a. Transfers Out b. Other Uses JO. Other Adjustments (Explain in Section F below) II. Total(SumlinesBlthruBlO) , , , , "'" % 48.56% % % % 27, , , % 32.69% % % % 27, , , C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line Bl I) D. FUND BALANCE 1. Net Beginning Fund Balance (Form OJ, line Fie) 2. Ending Fund Balance (Sum lines C and 01) 3. Components of Ending Fund Balance a. Nonspendable b. Restricted 9740 c. Committed l. Stabilization Arrangements Other Commitments 9760 d. Assigned 9780 e. UnassignedfUnappropriated I. Reserve for Economic Uncertainties UnassignedfUnappropriated 9790 f Total Components of Ending Fund Balance Line 03f must a ee with line 02 SACS Financial Reporting Software File: myp (Rev 03/30/2015) 136 Page 1 Printed: 617/2016 4:31 PM

143 General Fund Mu!tiyear Projections Restricted Form MYP Descri tion Object Codes Budget (FonnOI) A % Change (Cols. C-A/A) B % Change (Cols. E C/C) D Projection E. AVAILABLE RESERVES I. General Fund a. Stabilization Arrangements b. Reserve for Economic Uncertainties c. Unassigned/Unappropriated (Enter reserve projections for subsequent years I and 2 in Columns C and E; current year - Column A- is extracted.) 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 F. ASSUMPTIONS Please provide below or on a separate attachment. the assumptions used to detennine the projections for the first and second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments projected in lines B Id, B2d, and BIO. For additional infonnation, please refer to the Budget Assumptions section oftl1e SACS Financial Reporting Software User Guide. In and , the district is anticipating revenue to remain flat. For expenditures, certificated and classified salries are increased for step and column, benefits are adjusted for salary increases, as well as STRSIPERS increases. Books & Supplies and Other Contracted services is projected to decrease from 2016/17 due to increasing salaries. Other outgo increased for anticipated increased County Special Education excess costs for CUSD students being served. 137 File: myp (Rev 03/30/2015) Page 2 Printed: 6/7/2016 4:31 PM

144 General Fund Mulliyear Projections Unrestricted/Restricted Form MYP Descri tion (Enter projections for subsequent years 1 and 2 in Columns C and E; current year Colunm 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 Adjusnnent c. Cost-of-Living Adjustment d. Other Adjustments e. Total Certificated Salaries (Sum lines B la 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 ofindirect Costs} 8. Other Outgo. Transfers oflndirect Costs 9. Other Financing Uses a. Transfers Out b. Other Uses 10. Other Adjusnnents 11. Total(SwnlinesBlthruBIOl C. NET INCREASE (DECREASE) IN FUND BALANCE {Line A6 minus line Bl ll D. FUND BALANCE I. Net Beginning Fund Balance (Form 01, line Fie) 2. Ending Fund Balance (Sum lines C and DI) 3. Components of Ending Fund Balance a. Nonspendable b. Restricted c. Committed I. Stabilization Arrangements 2. Other Commitments 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 Budget Object (Fann 01) Codes A , ,544, , , I , , (56,447.00} , , , , % % Change Change (Cols. C-AJA} Projection (Cols. E-C/C) B c 0.78% 25,955, % 25,433, % 897,98 % % 1,611, % I, % 170, % 170, % % % % % ,434, , , l l, II , , , I II ll % 5.268, % 8,196, % 8469, % 1, % 1 149, % 2,341, % % % % 858, % % 56, % % % % % -:,:.,;,., ;o; l ,307, , , , I , I File: myp (Rev 03/09/2016) 138 Page 1 Printed: 6/7/2016 4:31 PM

145 General Fund Multiyear Projections Unrestricted/Restricted FormMYP Descri tion Object Codes Budget (Form 01) A % Change (Cols. C-A/A) Projection c % Change (Cols. E C/C) Projection E E. AVAILABLE RESERVES l. General Fund 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 Ela thru E2c) 4. Total Available Reserves by Percent (Line E3 divided by Line F3c) Z ,00 I 739, ,00 44, 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 SELP A members? No b. If you are the SELPA AU and are excluding special education pass through funds: l. Enter the name(s) of the SELPA(s); 2. 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 detennine the reserve standard percentage level on line F3d (Col. A: Form A, Estimated P-2 ADA column, Line A4; enter projections) Calculating the Reserves a. Expenditures and Other Financing Uses (Line B 11) b. Plus: Special Education Pass-through Funds (Line Fib2, if Line Fla is No) , c. Total Expenditures and Other Financing Uses (Line F3a plus line F3b) 29,432, d. Reserve Standard Percentage Level (Refer to Fonn OICS, Criterion JO for calculation details) e. Reserve Standard - By Percent (Line F3c times F3d) 869, % 882, f. Reserve Standard - By Amount (Refer to Form OICS, Criterion 10 for calculation details) g. Reserve Standard (Greater of Line F3e or F3f) h. Available Reserves Line E3 Meet Reserve Standard Line F3 YES 869, , File: myp (Rev 03/09/2016) 139 Page2 Printed: 6/7/2016 4:31 PM

146 Budget Cashflow Worksheet - Budget Year (1) Form CASH ESTIMATES THROUGH THE MONTH OF A. BEGINNING CASH B. RECEIPTS LC FF/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 Suspense Clearing TOTAL BALANCE SHEET ITEMS E. NET INCREASE/DECREASE (B C +_Q_ F. ENDING CASH (A+ E} G. ENDING CASH, PLUS CASH ACCRUALS AND A_Q_JJJSTMENTS mu1m11rn1mmmti_m~11t,~m11: 1, , ool 905,30 375,70 673, , I 209, I 289, , ,122.ool 1 416,50 1, 791, , ~.11~:1 oo.ool ool 922, ,40 413, ,10 77,60 84,60 266,30 141, ool 54, ,00 I 91, , ,085.ool 23,443.ool 584, ,79 584, (3.790.ooil ,50 134, ,20 I 944,20 404,20 581,10 44, :.., o.ool 538, ,569.oo I 2,659,00 4,50 21, , ,70 25,00 116, , ( I 1, , 115,200.()_Q 109,50 545,50 1,700, ,60 776, ,50 652,60 39,20 663, I ,50 532,20 28,80 238, ?:3_6_,gQ_0.,_00 362,10 71, ,00 405,10 536,80 32,80 105,50 3,70 2,455,300,QO_I _.398_.30 I , , , s.001 {30,111.ooi1 20, File: cashi (Rev 06/17/2014) Page 1 of2 140 Printed: 6/8/2016 3:08 PM

147 Calaveras Unified Budget Cashflow IJY_(:l!ksheet- Budget Year (1) Form CASH ESTIMATES THROUGH THE MONTH OF Obiect JUNE A. BEGINNING CASH lk1!t0fmlu~j Ulm; B. RECEIPTS LCFF/Revenue Limit Sources Principal Apportionment , Property Taxes , ,195, Miscellaneous Funds Federal Revenue ,50 22,20 20,80 Other State Revenue ,10 Other Local Revenue ,80 2,20 39,30 lnterfund Transfers In All Other Financing Sources TOTAL RECEIPTS C. DISBURSEMENTS Certificated Salaries , , Classified Salaries ,80 419,10 417,00 455, Employee Benefits ,00 1,389,20 637,30 563, Books and Supplies ,40 57,80 185,80 98,30 Services , ,70 Capital Outlay Other Outgo ,40 53, lnterfund Transfers Out All Other Financing Uses TOTAL DISBURSEMENT~ _,2, ool QOL I 2 539,512.Q_O 0. BALANCE SHEET ITEMS Assets and Deferred Outflows Cash Not In Treasury Accounts Receivable I ool I (826,548.00) Due From Other Funds 9310 Stores 9320 Prepaid Expenditures 9330 Other Current Assets 9340 Deferred Outflows of Resources 9490 SUBTOTAL 21, (826,548.00) Liabilities and Deferred Inflows Accounts Payable , , , Due To Other Funds 9610 Current Loans 9640 Unearned Revenues 9650 Deferred Inflows of Resources 9690 SUBTOTAL I 97,325.ooj 76,904.ool (219,318.00)1 {175,781.00) Nonoperating Suspense Clearing 991 O TOT AL BALANCE SHEET 1TEMS _ E. NET INCREASE/DECREASE (B- c + D'j ci,l!:j1,til\:j.uuji ;:i,\,j;:it1,11ti.uu1 (1 44\l ltll.uu!i (\100 0-'"t.UUJ, _F_, ENDING CASH (A+ E_' ~" """,,,, ",,.,,... nn,,,,,,,, ""' nn., """' "" "" G. ENDING CASH, PLUS CASH ACCRUALS AND_A_OJUSTMENTS , , , ,98 897,98 309, ,544, ,544, , , , ~~~' \ , ,064, , ,963, , ,396, , (0.42) 160, (100,Q_O_Q,_OO (100,00) 86, _ _,_ File: cashi (Rev 06/17/2014) Page 2 of2 141 Printed: 6/8/2016 3:08 PM