Charter School Certification

Transcription

1 California Montessori Project-Shingle Springs CampusJuly 1 Budget (Single Adoption) Buckeye Union Elementary Fiscal Year Form CB El Dorado County Charter School Certification Charter Number: 774 To the chartering authority and the county superintendent of schools (or only to the county superintendent of schools if the county board of education is the chartering authority): CHARTER SCHOOL BUDGET REPORT: This report is hereby filed by the charter school pursuant to Education Code Section (a). Signed: Charter School Official (Original signature required) Date: Printed Name: Gary Bowman Title: Executive Director For additional information on the budget report, please contact: Charter School Contact: Tamara Johnson Name Chief Business Official Title x 1115 Telephone tlohnson@wheatland.kl2.ca.us Address SACS Financial Reporting Software - Version File: cbi-cs (Rev 03/26/2009) Page 1 Printed: 6/3/ :50 AM

2 California Montessori Project-Shingle Springs CampusJuly 1 Budget (Single Adoption) Buckeye Union Elementary Charter Schools Enterprise Fund El Dorado County Expenses by Object Form 62 DesciILA on Resource Codes Object Codes Estimated Actuals Budget Percent Difference A. REVENUES 1) LCFF Sources ) Federal Revenue ) Other State Revenue ) Other Local Revenue L TOTAL REVENUES _ 2245, ,367, , , % 4,351, , % 249, , % 6,904, ,734, % B. EXPENSES 1) Certificated Salaries ) Classified Salaries ) Employee Benefits ) Books and Supplies ) Services and Other Operating Expenses ) Depreciation ,019, ,145, % 476, , % 290, ,613, o 141, , % 552, , % 60, , % 7) Other Outgo (excluding Transfers of Indirect , Costs) ) Other Outgo - Transfers of Indirect Costs ) TOTAL, EXPENSES 60,00 35, % 00% 2,601,114,85 2,718, % C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (AS - 139) 4,303, , D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In b) Transfers Out o 0.0% 2) Other Sources/Uses a) Sources b) Uses ) Contributions % % /( 4) TOTAL, OTHER FINANCING SOURCES/USES PQQ 00% SACS Financial Reporting Software File: fund-b (Rev 04/09/2014( Page 1 Printed: 9/3/2014 9,47 AM

3 California Montessori Project-Shingle Springs CampusJuly 1 Budget (Single Adoption) Buckeye Union Elementary Charter Schools Enterprise Fund El Dorado County Expenses by Object Form Percent Desc ription Resource Codes Oect Codes EsdmatedActua Budget --- rence E. NET INCREASE (DECREASE) IN ,074.9 i=i F. NET POSITION 1) Beginning Net Position a) As of July 1 - Unaudited , ,01 2, % b) Audit Adjustments % c) As of July 1 - Audited (Fla + Fib) 1709, ,012, % d) Other Restatements % e) Adjusted Beginning Net Position (Fic + Fid) 1,709, ,012, % 2) Ending Net Position, June 30 (E + Fie) 6,012, ,028, % Components of Ending Net Position a) Net Investment in Capital Assets % b) Restricted Net Position ,527, ,493, /. c) Unrestricted Net Position ,485, , O SACS Financial Reporting Software File fund-b (Rev 04/09/2014) Page 2 Printed 6/ AM

4 i California Montessori Project-Shingle Springs CampusJuly 1 Budget (Single Adoption) Buckeye Union Elementary Charter Schools Enterprise Fund El Dorado County Expenses by Object Form 62 Description Resource Codes Ojcdes Estimated Actuals Budget Percent JDifference 0. ASSETS 1) Cash a) in County Treasury ) Fair Value Adjustment to Cash in County Treasury 9111 b) in Banks 9120 c) in Revolving Fund 9130 d) with Fiscal Agent 9135 e) collections awaiting deposit ) Investments ) Accounts Receivable ) Due from Grantor Government ) Due from Other Funds ) Stores ) Prepaid Expenditures ) Other Current Assets 9340 ftoo 9) Fixed Assets a) Land 9410 b) Land Improvements 9420 c) Accumulated Depreciation - Land Improvements 9425 d) Buildings 9430 e) Accumulated Depreciation - Buildings 9435 f) Equipment 9440 g) Accumulated Depreciation - Equipment 9445 h) Work in Progress Q)TOTAL, ASSETS H. DEFERRED OUTFLOWS OF RESOURCES 1) Deferred Outflows of Resources 9490 TOTAL, DEFERRED OUTFLOWS SACS Financial Reporting Software ,0 File fund-b (Rev 04/09/20141 Pages Printed. 6/3/2014 9:47 AM

5 California Montessori Project-Shingle Springs CampusJuly 1 Budget (Single Adoption) Buckeye Union Elementary Charter Schools Enterprise Fund El Dorado County Expenses by Object Form 62 FF Resource Codes Object Codes Estimated Actuals B udget.j Percent Difference I. LIABILITIES 1) Accounts Payable ) Due to Grantor Governments ) Due to Other Funds ) current Loans ) Unearned Revenue ) Long-Term Liabilities a) Net OPEB Obligation b) compensated Absences 9665 c) COPs Payable 9666 d) capital Leases Payable 9667 e) Lease Revenue Bonds Payable 9668 f) Other General Long-Term Liabilities )JOTALIABILITIES J. DEFERRED INFLOWS OF RESOURCES 1) Deferred Inflows of Resources LI2ILDEFERREDRFLOWS 000 IKNET POSITION L.Net Position, June 30 ( G10+H2) - (17+J2). SACS Financial Reporting Software File. fund-b (Rev 04/09/2014) Page 4 Printed: 6/3/2014 9:47 AM

6 California Montessori Project-Shingle Springs CampusJuly 1 Budget (Single Adoption) Buckeye Union Elementary Charter Schools Enterprise Fund El Dorado County Expenses by Object Form Percent Description Resource Codes Object Codes Estimated Actuals Budget Difference - LCFF SOURCES Principal Apportionment State Aid - Current Year ,1 92, ,31 8, % Education Protection Account State Aid- Current Year , , State Aid - Prior Years , % LCFF Transfers Unrestricted LCFF Transfers - Current Year All Other LCFF Transfers - Current Year All Other 8091 Transfers to Charter Schools in Lieu of Property Taxes , , % Property Taxes Transfers 8097 LCFF/Revenue Limit Transfers - Prior Years % TOTAL, LCFF_SOURCES 2,245, ,367, % FEDERAL REVENUE Maintenance and Operations Special Education Entitlement , , Special Education Discretionary Grants , , T9 0/j Child Nutrition Programs % Interagency Contracts Between LEAs 8285 O.O% NCLB: Title I, Part A, Basic Grants Low.- Income and Neglected %t NCLB: Title I, Part D, Local Delinquent Programs J NCLB: Title II, Part A, Teacher Quality % NCLB: Title Ill, Immigrant Education Program /o NCLB: Title Ill, Limited English Proficient (LEP) Student Program % NCLB: Title V, Part B, Public Charter Schools Grant Program (PCSGP) % , , Other No Child Left Behind , % Vocational and Applied Technology Education %r Safe and Drug Free Schools All Other Federal Revenue All Other 8290 TOTAL, FEDERAL REVENUE 57, , SACS Financial Reporting Software File fund-le (Rev 04/09/2014) Page 5 Printed: 9/3/ AM

7 California Montessori Project-Shingle Springs CampusJuly 1 Budget (Single Adoption) Buckeye Union Elementary Charter Schools Enterprise Fund El Dorado County Expenses by Object Form Percent Oesc _iit.ioin Resource codes Object Codes Estimated Actuals Difference OTHER STATE REVENUE Other State Apportionments Special Education Master Plan Current Year % Prior Years % All Other State Apportionments - Current Year All Other % All Other State Apportionments - Prior Years All Other 8319 Class Size Reduction, K % Child Nutrition Programs _00 00% Mandated Costs Reimbursements % Lottery - Unrestricted and Instructional Materials , % School Based Coordination Program % After School Education and Safety (ASES) % Charter School Facility Grant % Drug/Alcohol/Tobacco Funds % California Clean Energy Jobs Act , % Healthy Start Specialized Secondary % School Community Violence Prevention Grant % Quality Education Investment Act % Common Core State Standards Implementation Funds , % All Other State Revenue All Other ,168, ,988_ % TOTAL, OTHER STATE REVENUE -- 4,351, , SACS Financial Reporting Software File. fund-b (Rev 04/ ) Page 6 Printed: 613/ AM

8 California Montessori Project-Shingle Springs CampusJuly 1 Budget (Single Adoption) Buckeye Union Elementary Charter Schools Enterprise Fund El Dorado County Expenses by Object Form 62 Description Resource Cocln~~ Estimated Actuals Percent Difference OTHER LOCAL REVENUE Sales Sale of Equipment/Supplies % Sale of Publications ,0?/o Food Service Sales % All Other Sales % Leases and Rentals % Interest , % Net Increase (Decrease) in the Fair Value of Investments % Fees and Contracts Child Development Parent Fees % Transportation Fees From Individuals % Interagency Services % All Other Fees and Contracts , , % All Other Local Revenue , % Tuition % All Other Transfers In % Transfers of Apportionments Special Education SELPA Transfers From Districts or Charter Schools % From County Offices , , % From JPAs Other Transfers of Apportionments From Districts or Charter Schools All Other % From County Offices All Other % From JPA5 All Other % All Other Transfers In from All Others % TOTAL, OTHER LOCAL REVENUE 249, , % TOTAL. REVENUES 6,904, , % SACS Financial Reporting Software File tend-b (Rev 04109/20141 Page 7 Printed 613/ AM

9 California Montessori Project-Shingle Springs CampusJuly 1 Budget (Single Adoption) Buckeye Union Elementary Charter Schools Enterprise Fund El Dorado County Expenses by Object Form 62 Description Resource Codes Object Codes Estimated P %j Budget Percent Difference CERTIFICATED SALARIES Certificated Teachers Salaries 1100 Certificated Pupil Support Salaries 1200 Certificated Supervisors and Administrators Salaries 1300 Other Certificated Salaries , ,061, % %ij 82, , /o 0.0% TOTAL, CERTIFICATED SALARIES 1,019, ,145, % CLASSIFIED SALARIES Classified Instructional Salaries 2100 Classified Support Salaries 2200 Classified Supervisors and Administrators Salaries , , , , ,20 95,45 3.5% Clerical, Technical and Office Salaries , , Other Classified Salaries , ,69-0.8% TOTAL, CLASSIFIED SALARIES 476, , % EMPLOYEE BENEFITS STIRS PERS OAS D I/Medicare/Alternative Health and Welfare Benefits , , % 0.0% 45, , % 107, , % Unemployment Insurance % Workers Compensation , , % OPEB, Allocated OPEB, Active Employees Other Employee Benefits % &00 0 0% 3,30 4, % TOTAL, EMPLOYEE BENEFITS 290, , _ 3% BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials % Books and Other Reference Materials , , A% Materials and Supplies , , % Norfcapitalized Equipment , , % Food 4700 TOTAL, BOOKS AND _SUPPLIES 0.0%! 141, , % SACS Financial Reporting Software File fund-b (Pen 04/09/2014) Pages Printed 6/3/ AM

10 California Montessori Project-Shingle Springs CampusJuly 1 Budget (Single Adoption) Buckeye Union Elementary Charter Schools Enterprise Fund El Dorado County Expenses by Object Form 62 Description Resource Codes Object Codes Estimated Actuals Percent Difference SERVICES AND OTHER OPERATING EXPENSES Subagreements for Services 5100 Travel and Conferences 5200 Dues and Memberships 5300 Insurance Operations and Housekeeping Services 5500 Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 Transfers of Direct costs 5710 Transfers of Direct Costs - Interfund 5750 Professional/Consulting Services and Operating Expenditures 5800 Communications 5900 TOTAL, SERVICES AND OTHER OPERATING EXPENSES 0.0% 16, , % 4, , % 0.0% 55,00 95, % 20,70 36, % 0.0% 0.0% 449, , % 6,18 16, % 552, , % DEPRECIATION Depreciation Expense 6900 TOTAL, DEPRECIATION 60, , , , % OTHER OUTGO (excluding Transfers of Indirect Costs) Tuition Tuition for Instruction Under Interdistrict Attendance Agreements 7110 Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools 7141 Payments to County Offices 7142 Payments to JPAs % 0.0% 0.0% 0.0% Other Transfers Out All Other Transfers All Other Transfers Out to All Others % 0.0% Debt Service Debt Service - Interest 7438 TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 60,00 35, % 60,00 35, % SACS Financial Reporting Software File: fund-b (Rev 04/09/2014( Pegs 9 Printed, 6/3/2014 9:47 AM

11 California Montessori Project-Shingle Springs CampusJuly 1 Budget (Single Adoption) Buckeye Union Elementary Charter Schools Enterprise Fund El Dorado County Expenses by Object Form 62 Description Resource Codes Object Codes Estimated Actuals Budget Percent Difference OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs 7310 Transfers of Indirect Costs - Interfund 7350 TOTAL OTHER OUTGO - TRANSFERS OF INDIRECT COSTS /. 000 TOTAL, EXPENSES , % SACS Financial Reporting Software File fund-b (Rev 04/09/2014( Page 10 Printed 6/3/2014 9:47 AM

12 California Montessori Project-Shingle Springs CampusJuly 1 Budget (Single Adoption) Buckeye Union Elementary Charter Schools Enterprise Fund El Dorado County Expenses by Object Form 62 Description Resource Codes Object Codes Estimated Actuals Budget Percent Difference = INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized Interfund Transfers In % L_(a) TOTAL, INTERFUND TRANSFERS IN 0.0% INTERFUND TRANSFERS OUT / Other Authorized Interfund Transfers Out 7619 _ 0 0% (b) TOTAL, NTERFUND TRANSFERS OUT OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8985 /0 All Other Financing Sources % ) TOTAL, SOURCES % USES Transfers of Funds from Lapsed/Reorganized LEAs % All Other Financing Uses ,00 (d) TOTAL, USES - CONTRIBUTIONS Contributions from Unrestricted Revenues % Contributions from Restricted Revenues % (el TAL CONTRIBUTIONS 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.0% SACS Financial Reporting Software File fond-b (Rev 04/09/2014) Page 11 Printed 6/3/ AM

13 California Montessori Project-Shingle Springs Campulsily 1 Budget (Single Adoption) Buckeye Union Elementary Charter Schools Enterprise Fund El Dorado County Expenses by Function Form 62 Description Function Codes Object Codes Estimated Actuals Budctet Percent Difference A. REVENUES 1) LCFF Sources ,245, ,367, % 2) Federal Revenue , , % 3) Other State Revenue ,351, , ) Other Local Revenue IJJAL, REVENUES 249, , ,904, ,734, % B. EXPENSES (Objects ) 1) Instruction 2) Instruction - Related Services ,486, ,609, %J 526, , ) Pupil Services , , % 4) Ancillary Services ,0%; 5) Community Services ,0% 6) Enterprise , , _9% 7) General Administration , , % 8) Plant Services , , % Except 9) Other Outgo ,00 35, % 10) TOTAL, EXPENSES 2,601, ,718, %! C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - BiD) _ /lo D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In % b) Transfers Out % 2) Other Sources/Uses a) Sources % b) Uses ) Contributions % 4) TOTAL S OTHER FINANCINGSOURCES/USES _.. 0.0% SACS Financial Reporting Software File. fund-b (Rev 03/14/2014( Page 1 Printed: 6/ AM

14 California Montessori Project-Shingle Springs CampuJsily 1 Budget (Single Adoption) Buckeye Union Elementary Charter Schools Enterprise Fund El Dorado County Expenses by Function Form 62 Descripon Function Codes Qct Codes Estimated Actus Budget Percent Difference - E. NET INCREASE (DECREASE) IN NET POSITION + D4) i4 F. NET POSITION 1) Beginning Net Position a) As of July 1 - Unaudited 9791 b) Audit Adjustments 9793 c) As of July 1 - Audited (Fla + Fib) d) Other Restatements 9795 e) Adjusted Beginning Net Position (Fic + Fid) 2) Ending Net Position, June 30 (E + Fie) Components of Ending Net Position a) Net Investment in Capital Assets 9796 b) Restricted Net Position 9797 c) Unrestricted Net Position , % % 1,709, ,012, % 0.0% 1,709, ,012, ,012, ,028, % 0.0% 4,527, , % 1,485, ,535, SACS Financial Reporting Software File fund-b (Rev 03114/2014) Page 2 Printed 6/3/ AM

15 California Montessori Project-Shingle Springs Campus Buckeye Union Elementary El Dorado County July 1 Budget (Single Adoption) Charter Schools Enterprise Fund Exhibit: Restricted Net Position Detail Form 62 Resource Descriotion Estimated Actuals Budget , , , ,461, ,461, Total, Restricted Net Position 4,527, ,493, SACS Financial Reporting Software File: fund-b (Rev 11114/2012) Page 1 Printed: 6/3/2014 9:47 AM

16 California Montessori Project-Shingle Springs Campus July 1 Budget (Single Adoption) Buckeye Union Elementary AVERAGE DAILY ATTENDANCE El Dorado County Form A r F Estimated P.21 Estimated 1 Estimated Description P-2 ADA JAnnual ADA LF unded PJ ADA JAnnualADAJjundedADA C. CHARTER SCHOOL ADA Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 report ADA for those charter schools in this section. Charter scho ol s r otngsacsfinancialda separa yfromthrauthonzingleasrenoruheadak this section. 1. Total Charter School Regular ADA per EC (b) Charter School County Program ADA a. County School Tuition Fund b. County Group Home and Institution Pupils c. Juvenile Halls, Homes, and Camps d. Probation Referred, on Probation or Parole, or Mandatory Expelled per EC 2574(c)(4)(A) e. Total, Charter School County Program ADA (Sum of Lines C2a through C2d) 00 0, Charter School Funded County Program ADA a. County Community Schools per EC 1981(a)(b)&(d) , b. Special Education-Special Day Class c. Special Education-NPS/LCI d. Special Education Extended Year-NPS/LCI -- e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natural Resource Conservation Schools f. Total, Charter School Funded County Program ADA (Sum of Lines C3a through C3e) 4. TOTAL CHARTER SCHOOL ADA (Sum of Lines C1 L C2e, and C3f) SACS Financial Reporting Software File: ada (Rev 03/18/2014) Page 1 of 1 Printed: 6/3/2014 8:45 AM

17 F California Montessori Project-Shingle Springs Campus July 1 Budget (Single Adoption) Buckeye Union Elementary Estimated Actuals El Dorado County Schedule of Capital Assets Form ASSET Unaudited Balance July 1 Audit Adjustments! Restatements Audited Balance July 1 Increases Decreases Ending Balance June 30 Governmental Activities: Capital assets not being depreciated: Land Work in Progress Total capital assets not being depreciated Capital assets being depreciated: Land Improvements Buildings Equipment Total capital assets being depreciated Accumulated Depreciation for: Land Improvements Buildings Equipment Total accumulated depreciation Total capital assets being depreciated, net Governmental activity capital assets, net Business-Type Activities: Capital assets not being depreciated: Land Work in Progress Total capital assets not being depreciated Capital assets being depreciated: Land Improvements Buildings Equipment Total capital assets being depreciated Accumulated Depreciation for: Land Improvements Buildings Equipment Total accumulated depreciation Total capital assets being depreciated, net (Business-type activity capital assets, net F 000 i. 416, , ,133, ,550, , , ,133, ,550, ,487, ,487, , , ,487, ,487, (433,559.00) (433,559.00) (494,383.00), t (433,559.00) (433,559.00) (60,824.00)1 (494,383.00) i 1,053, ,053, , , ,470, ,470, , 072, J SACS Financial Reporting Software File: asset (Rev 01/27/2009) Page 1 of 11 Printed: 6/3/2014 8:46 AM

18 I California Montessori Project-Shingle Springs Campus July 1 Budget (Single Adoption) Buckeye Union Elementary Budget ElDorado County Cashflow Worksheet - Budget Year (1) Form CASH I I _j)ct, * July August September October November December Januaiy February ESTIMATES THROUGH THE MONTH / - OF JUNE A BEGINNING CASH tt 3,067, , , , , B RECEIPTS LCFF/Revenue Limit Sources c Principal Apportionment Property Taxes Miscellaneous Funds Federal Revenue Other State Revenue , , , , , , , , , Other Local Revenue Interfund Transfers In All Other Financing Sources TOTAL RECEIPTS C DISBURSEMENTS Certificated Salaries Classified Salaries Employee Benefits Books and Supplies Services Capital Outlay Other Outgo Interfund Transfers Out All Other Financing Uses TOTAL DISBURSEMENTS D. BALANCE SHEET TRANSACTIONS Assets Cash Not In Treasury Accounts Receivable Due From Other Funds Stores Prepaid Expenditures Other Current Assets SUBTOTAL ASSETS Liabilities Accounts Payable Due To Other Funds Current Loans Deferred Revenues SUBTOTAL LIABILITIES Nonoperating Suspense Clearing TOTAL BALANCE SHEET TRANSACTIONS E NETINCREASE/DECREASE (B C + D) II -,, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , (1100,00) (1,500,00) (450,00) (866,017.00) (1,403,901.00) (450,00) ,00, 40,00 (906,017.00) (450,00 (887,734.30) (1,485,667.71) (353,094.71) 23, (14,671.71) 68, , ( ) F ENDING CASH 2,179, , , , , , , I GNDIN EG CASH PLUS CASH ACCRUALS AND ADJUSTMENTS SACS Financial Reporting Software File: cashi (Rev 08/14/2013) Page 1 of 2 Printed: 6/3/ :48 AM

19 California Montessori Project-Shingle Springs Campus Buckeye Union Elementary July 1 Budget (Single Adoption) Budget El Dorado ouniy - asnnow vvorsneei - uogei rear fi) orm CASH March April May June Accruals Adjustments TOTAL BUDGET ESTIMATESTHROUGH THE MONTH w - OF L , ,,-....,...,, , ,,., A BEGINNING CASH B. RECEIPTS LCFF/Revenue Limit Sources Principal Apportionment , , , , ,649,74 Property Taxes Miscellaneous Funds , , , , , , , Federal Revenue , , , , Other State Revenue , , , , Other Local Revenue , , , , , , , Interfund Transfers In All Other Financing Sources TOTAL RECEIPTS 311, , , , , ,734, ,734, C. DISBURSEMENTS Certificated Salaries , , , , ,145, ,145, Classified Salaries , , , , , , Employee Benefits , , , ,652.82i 331, , Books and Supplies , , , , _ 113, , Services , , , , , , Capital Outlay Other Outgo , , , , ,00 35,00 lnterfund Transfers Out All Other Financing Uses TOTAL DISBURSEMENTS 200, , , , ,657, , D BALANCE SHEET TRANSACTIONS Assets > Cash Not In Treasury Accounts Receivable , Due From Other Funds Stores Prepaid Expenditures Other Current Assets SUBTOTAL ASSETS Liabilities Accounts Payable Due To Other Funds Current Loans Deferred Revenues SUBTOTAL LIABILITIES Nonoperating Suspense Clearing TOTAL BALANCE SHEET TRANSACTIONS (3, 050, 00) ( ) , L ( ) / -, E. NET INCREASE/DECREASE (B - C D) 110, (16,825.83) (140,251.21) (194,235.31) 424,03466 (242,089.03) (2.683,20886) 76, F. ENDING CASH (A + E) 553, , , , G ENDING CASH PLUS CASH ACCRUALS AND ADJUSTMENTS / " a00. 40, 00 7 f d SACS Financial Reporting Software File: cashi (Rev 08/ ) Page 2 of Printed: 6/3/ :48 AM

20 California Montessori Project-Shingle Springs Campus July 1 Budget (Single Adoption) Buckeye Union Elementary Estimated Actuals El Dorado County Schedule of Long-Term Liabilities Form DEBT Unaudited Balance July 1 Audit Adjustments! Restatements Audited Balance July 1 Increases Decreases Ending Balance June 30 1 Amounts Due Within One Year - Governmental Activities: General Obligation Bonds Payable State School Building Loans Payable Certificates of Participation Payable Capital Leases Payable Lease Revenue Bonds Payable Other General Long-Term Debt Net OPEB Obligation Compensated Absences Payable Governmental activities long-term liabilities i 000 Business-Type Activities: General Obligation Bonds Payable State School Building Loans Payable Certificates of Participation Payable Capital Leases Payable Lease Revenue Bonds Payable Other General Long-Term Debt Net OPEB Obligation Compensated Absences Payable Business-type activities long-term liabilities i 1,237, (11,567.00) 1,225, ,839, ,065, , , ,00 112, ,347, ( ).. 1,335, , ,177, , SACS Financial Reporting Software File: debt (Rev 01/28/2014) Page 1 of 1 Printed: 6/3/2014 8:47 AM

21 California Montessori Project-Shingle Springs Campus Buckeye Union Elementary El Dorado County July 1 Budget (Single Adoption) Estimated Actuals Indirect Cost Rate Worksheet Form ICR Part I - General Administrative Share of Plant Services Costs California s indirect cost plan allows that the general administrative costs in the indirect cost pool may include that portion of plant services costs (maintenance and operations costs and facilities rents and leases costs) attributable to the general administrative offices. The calculation of the plant services costs attributed to general administration and included in the pool is standardized and automated using the percentage of salaries and benefits relating to general administration as proxy for the percentage of square footage occupied by general administration. A. Salaries and Benefits - Other General Administration and Centralized Data Processing 1. Salaries and benefits paid through payroll (Funds 01, 09, and 62, objects except ) (Functions , goals 0000 and 9000) 2. Contracted general administrative positions not paid through payroll a. Enter the costs, if any, of general administrative positions performing services ON SITE but paid through a contract, rather than through payroll, in functions , goals 0000 and 9000, Object b. If an amount is entered on Line A2a, provide the title, duties, and approximate FTE of each general administrative position paid through a contract. Retain supporting documentation in case of audit B. Salaries and Benefits - All Other Activities 1. Salaries and benefits paid through payroll (Funds 01, 09, and 62, objects except ) (Functions , , & ; Functions , all goals except 0000 & 9000) C. Percentage of Plant Services Costs Attributable to General Administration (Line Al plus Line A2a, divided by Line Bi; zero if negative) (See Part Ill, Lines A5 and A6) % Part II - Adjustments for Employment Separation Costs When an employee separates from service, the local educational agency (LEA) may incur costs associated with the separation in addition to the employee s regular salary and benefits for the final pay period. These additional costs can be categorized as "normal" or "abnormal or mass" separation costs. Normal separation costs include items such as pay for accumulated unused leave or routine severance pay authorized by governing board policy. Normal separation costs are not allowable as direct costs to federal programs, but are allowable as indirect costs. State programs may have similar restrictions. Where federal or state program guidelines required that the LEA charge an employee s normal separation costs to an unrestricted resource rather than to the restricted program in which the employee worked, the LEA may identify and enter these costs on Line A for inclusion in the indirect cost pool. Abnormal or mass separation costs are those costs resulting from actions taken by an LEA to influence employees to terminate their employment earlier than they normally would have. Abnormal or mass separation costs include retirement incentives such as a Golden Handshake or severance packages negotiated to effect termination. Abnormal or mass separation costs may not be charged to federal programs as either direct costs or indirect costs. Where an LEA paid abnormal or mass separation costs on behalf of positions in general administrative functions included in the indirect cost pool, the LEA must identify and enter these costs on Line B for exclusion from the pool. A. Normal Separation Costs (optional) Enter any normal separation costs paid on behalf of employees of restricted state or federal programs that were charged to an unrestricted resource ( ) in funds 01, 09, and 62 with functions or rather than to the restricted program. These costs will be moved in Part Ill from base costs to the indirect cost pool. Retain supporting documentation. B. Abnormal or Mass Separation Costs (required) Enter any abnormal or mass separation costs paid on behalf of general administrative positions charged to unrestricted resources ( ) in funds 01, 09, and 62 with functions These costs will be moved in Part Ill from the indirect cost pool to base costs. If none, enter zero. SACS Financial Reporting Software File: icr (Rev 11/22/2013) Page 1 of 3 Printed: 6/3/2014 9:50 AM

22 California Montessori Project-Shingle Springs Campus Buckeye Union Elementary El Dorado County July 1 Budget (Single Adoption) Estimated Actuals Indirect Cost Rate Worksheet Form ICR Part III - Indirect Cost Rate Calculation (Funds 01, 09, and 62, unless indicated otherwise) A. Indirect Costs 1. Other General Administration, less portion charged to restricted resources or specific goals (Functions , objects , minus Line B9) 266, Centralized Data Processing, less portion charged to restricted resources or specific goals (Function 7700, objects , minus Line BiD) 3. External Financial Audit - Single Audit (Function 7190, resources , goals 0000 and 9000, objects ) 4. Staff Relations and Negotiations (Function 7120, resources , goals 0000 and 9000, objects ) 5. Plant Maintenance and Operations (portion relating to general administrative offices only) (Functions , objects except 5100, times Part I, Line C) 6. Facilities Rents and Leases (portion relating to general administrative offices only) (Function 8700, resources , objects except 5100, times Part I, Line C) Adjustment for Employment Separation Costs a. Plus: Normal Separation Costs (Part II, Line A) b. Less: Abnormal or Mass Separation Costs (Part II, Line B) 8. Total Indirect Costs (Lines Al through A7a, minus Line A7b) 266, Carry-Forward Adjustment (Part IV, Line F) 67, Total Adjusted Indirect Costs (Line A8 plus Line A9) 334, B. Base Costs 1. Instruction (Functions , objects except 5100) 1,486,104L60 2. Instruction-Related Services (Functions , objects except 5100) 526, Pupil Services (Functions , objects except 5100) Ancillary Services (Functions , objects except 5100) 5. Community Services (Functions , objects except 5100) 6. Enterprise (Function 6000, objects except 5100) 61, Board and Superintendent (Functions , objects , minus Part Ill, Line A4) External Financial Audit - Single Audit and Other (Functions , objects , minus Part Ill, Line A3) 8, Other General Administration (portion charged to restricted resources or specific goals only) (Functions , resources , objects ; Functions , resources , all goals except 0000 and 9000, objects ) 10. Centralized Data Processing (portion charged to restricted resources or specific goals only) (Function 7700, resources , objects ; Function 7700, resources , all goals except 0000 and 9000, objects ) 11. Plant Maintenance and Operations (all except portion relating to general administrative offices) (Functions , objects except 5100, minus Part Ill, Line AS) 92, Facilities Rents and Leases (all except portion relating to general administrative offices) (Function 8700, objects except 5100, minus Part Ill, Line A6) 13. Adjustment for Employment Separation Costs a. Less: Normal Separation Costs (Part II, Line A) b. Plus: Abnormal or Mass Separation Costs (Part II, Line B) 14, Adult Education (Fund 11, functions , , and 8700, objects except 5100) 15. Child Development (Fund 12, functions , , and 8700, objects except 5100) 16. Cafeteria (Funds 13 and 61, functions , , and 8700, objects except 5100) cuo 17. Foundation (Funds 19 and 57, functions , , and 8700, objects except 5100) 18. Total Base Costs (Lines Bi through 1312 and Lines 131 3b through B17, minus Line B1 3a) 2,213, C. Straight Indirect Cost Percentage Before Carry-Forward Adjustment (For information only - not for use when claiming/recovering indirect costs) (Line A8 divided by Line B18) 12.04% D. Preliminary Proposed Indirect Cost Rate (For final approved fixed-with-carry-forward rate for use in see (Line AlO divided by Line B18) 15.09% SACS Financial Reporting Software File: icr (Rev 11/22/2013) Page 2 of 3 Printed: 6/3/2014 9:50 AM

23 California Montessori Project-Shingle Springs Campus Buckeye Union Elementary El Dorado County July 1 Budget (Single Adoption) Estimated Actuals Indirect Cost Rate Worksheet Form ICR Part IV Carry-forward Adjustment The carry-forward adjustment is an after-the-fact adjustment for the difference between indirect costs recoverable using the indirect cost rate approved for use in a given year, and the actual indirect costs incurred in that year. The carry-forward adjustment eliminates the need for LEAs to file amended federal reports when their actual indirect costs vary from the estimated indirect costs on which the approved rate was based. Where the ratio of indirect costs incurred in the current year is less than the estimated ratio of indirect costs on which the approved rate for use in the current year was based, the carry-forward adjustment is limited by using either the approved rate times current year base costs, or the highest rate actually used to recover costs from any program times current year base costs, if the highest rate used was less than the approved rate. Rates used to recover costs from programs are displayed in Exhibit A. A. Indirect costs incurred in the current year (Part Ill, Line AU) 266,472,26 B. Carry-forward adjustment from prior year(s) 1. Carry-forward adjustment from the second prior year 2. Carry-forward adjustment amount deferred from prior year(s), if any C. Carry-forward adjustment for under- or over-recovery in the current year 1. Under-recovery: Part Ill, Line A8, plus carry-forward adjustment from prior years, minus (approved indirect cost rate (8.98%) times Part Ill, Line B18); zero if negative 2. Over-recovery: Part Ill, Line A8, plus carry-forward adjustment from prior years, minus the lesser of (approved indirect cost rate (8.98%) times Part Ill, Line B18) or (the highest rate used to recover costs from any program (0%) times Part Ill, Line BiB); zero if positive D. Preliminary carry-forward adjustment (Line Cl or C2) 67, , E. Optional allocation of negative carry-forward adjustment over more than one year Where a negative carry-forward adjustment causes the proposed approved rate to fall below zero or would reduce the rate at which the LEA could recover indirect costs to such an extent that it would cause the LEA significant fiscal harm, the LEA may request that the carry-forward adjustment be allocated over more than one year. Where allocation of a negative carry-forward adjustment over more than one year does not resolve a negative rate, the CDE will work with the LEA on a case-by-case basis to establish an approved rate. Option 1. Preliminary proposed approved rate (Part Ill, Line D) if entire negative carry-forward adjustment is applied to the current year calculation: Option 2. Preliminary proposed approved rate (Part Ill, Line D) if one-half of negative carry-forward adjustment is applied to the current year calculation and the remainder is deferred to one or more future years: Option 3. Preliminary proposed approved rate (Part Ill, Line D) if one-third of negative carry-forward adjustment is applied to the current year calculation and the remainder is deferred to one or more future years: pp)i le not applicable not applicable LEA request for Option 1, Option 2, or Option 3 F. Carry-forward adjustment used in Part III, Line A9 (Line D minus amount deferred if Option 2 or Option 3 is selected) 67, SACS Financial Reporting Software File: icr (Rev 11/22/2013) Page 3 of 3 Printed: 6/3/2014 9:50 AM

24 California Montessori Project-Shingle Spring autiget (Single Adoption) Buckeye Union Elementary Estimated Actuals El Dorado County Exhibit A: Indirect Cost Rates Charged to Programs Form ICR Approved indirect cost rate: 898% Highest rate used in any program: % Eligible Expenditures (Objects Indirect Costs Charged Rate Fund Resource except Obj t 51 00) (Octs 7310 and 7350) SACS Financial Reporting Software File: icr (Rev 03/16/2012) Page 1 of 1 Printed: 6/3/2014 9:50 AM

25 California Montessori Project-Shingle Springs Campus July 1 Budget (Single Adoption) Buckeye Union Elementary Estimated Actuals El Dorado County LOTTERY REPORT Form L Revenues, Expenditures and Ending Balances - All Funds Lottery: Lottery: Transferred to Instructional Unrestricted Other Resources Materials Description Object Codes jesourcei1ooj for Expenditure jesource63ooj* Tots I A. AMOUNT AVAILABLE FOR THIS FISCAL YEAR 1. Adjusted Beginning Fund Balance , L 120, State Lottery Revenue , ,624 80J Other Local Revenue Transfers from Funds of Lapsed/Reorganized Districts U01 5. Contributions from Unrestricted Resources (Total must be zero) Total Available _JSum Lines Al through 137, , , B. EXPENDITURES AND OTHER FINANCING USES 1. Certificated Salaries Classified Salaries ,00-J 3. Employee Benefits Books and Supplies , , , a. Services and Other Operating Expenditures (Resource 1100) b. Services and Other Operating , except, \ Expenditures (Resource 6300) 5100, 5710, I c. Duplicating Costs for Instructional Materials (Resource 6300) 5100, 5710, Capital Outlay Tuition Interagency Transfers Out a. To Other Districts, County Offices, and Charter Schools 7222,7281,7282 ftoo. b. To JPAs and All Others 7213,7223, , Transfers of Indirect Costs Debt Service All Other Financing Uses Total Expenditures and Other Financing Uses (Sum Lines Bi through B1 ) 43, , , C. ENDING BALANCE List equal Line A6_minus Line B1 2) D. COMMENTS: 979Z ii IF Data from this report will be used to prepare a report to the Legislature as required by Control Section of the Budget Act. *Pursuant to Government Code Section (a)(2) and the definition in Education Code Section 60010(h), Resource 6300 funds are to be used for the purchase of instructional materials only. Any amounts in the shaded cells of this column should be reviewed for appropriateness. SACS Financial Reporting Software , 1.0 File: lot (Rev 05/16/2013) Page 1 of 1 Printed: 6/3/2014 8:50 AM

26 CALIFORNIA MONTESSORI PROJECT 2014/15 MULTI-YEAR PROJECTIONS BOARD APPROVED OPERATING BUDGET Shingle Springs Shingle Springs Shingle Springs Sponsor Sponsor Sponsor - Buckeye Union % Buckeye Union % Buckeye Union A. REVENUES LCFF Sources , % 2667, % 2,752,05 Federal Revenue % 56, % 56, Other State Revenue , % 84, % 84, Other Local Revenue , % 241, % 241, TOTAL REVENUES 2,734, % 3,049, % 3, B. EXPENDITURES Certificated Salaries ,145, % 1,216, % 1,250, Classified Salaries , % 528, % 533, Employee Benefits , % 344, % Books and Supplies , % 153, % 113, Services & Other Operating , % 535, % 546, Depreciation Expense , % 95, % 95, , Other Outgo ,00 % % 170, Transfers of Indirect/Direct % % TOTAL EXPENDITURES 2,718, % 2,909, % 3,071, C. EXCESS OF REVENUES 15, , D. OTHER FINANCING SOURCES/USES Interfund Transfers In Interfund Transfers Out Other Sources Other Uses Contributions TOTAL OTHER FINANCINGSOURCES/USES E.NET INCREASE (DECREASE) IN FUND BALANCE 15, , , F. NEW--NET ASSETS, RESERVES As of July 1 - Unaudited ,012, ,028, , Audit Adjustments Other Restatements Ending Balance, June 30 6,028, ,169, ,231, Assumaygns: Due to the slow recovery from the State & National Economic Crisis, we continue to monitor the State s budget closely. The out year revenue assumptions are based on FCMAT s BASC Local Control Funding Formula Calculator v15.2a. LCFF Sources: Enrollment increases (ADA calculated using 96% attendance): students; status quo. Federal Revenue: Special Ed SELPA and Mental Health funds no COLA in out years, increased for student growth in Other State Revenue: Mandate Block Grant, Mental Health and Lottery increased for growth in ADA in Other Local Revenue: Growth in ADA in Salaries: Step & Column movement in all years, Additional I Teacher + I TA in needed to accommodate growth. Anticipated increases to salary schedules included. Benefits: Statutory benefits adjusted to salary changes. STRS increases budgeted in each of the out years. Books & Supplies: + 2 classroom start ups in Removed from Services & Other Operating: 1% Increase in and Additional campus utilities added in Depreciation Expense: Increased due to construction. Interest Payments: Umpqua bank for current property and in w interest payments for State loan begin.

27 California Montessori Project-Shingle Springs CaniJ 1 Budget (Single Adoption) Buckeye Union Elementary Estimated Actuals El Dorado County No Child Left Behind Maintenance of Effort Expenditures Form NCMOE Section I - Expenditures A. Total state, federal, and local expenditures (all resources) Funds 01, 09, and Goats Functions Objects Expenditures All All ,601,114,85 B. Less all federal expenditures not allowed for MOE (Resources , except 3385) All , I C. Less state and local expenditures not allowed for MOE: (All resources, except federal as identified in Line B) 1. Community Services 2. Capital Outlay 3, Debt Service 4, Other Transfers Out 5. Interfund Transfers Out 6. All Other Financing Uses 7. Nonagency 8. Tuition (Revenue, in lieu of expenditures, to approximate costs of services for which tuition is received) All All except All except , All , 5800, ,00 All All All All except , All All Supplemental expenditures made as a result of a Presidentially declared disaster Manually entered. Must not include expenditures in lines B, C1-C8, Dl, or n2 10. Total state and local expenditures not allowed for MOE calculation (Sum lines Cl through C9) D. Plus additional MOE expenditures: 1. Expenditures to cover deficits for food services (Funds 13 and 61) (If negative, then zero) 2. Expenditures to cover deficits for student body activities E. Total expenditures before adjustments (Line A minus lines B and ClO, plus lines Dl and D2) F. Charter school expenditure adjustments (From Section IV) G. Tot al expenditures su be ct to M OF Line E lus Line F , , minus All _ Manually entered. Must not include pxr)anrlittlres in lines A or Dl. 2,422, SACS Financial Reporting Software File: ncmoe (Rev 04/08/2014) Page 1 Printed: 6/3/2014 9:51 AM