Charter School Certification

Transcription

1 Unaudited Actual San Juan Unified FINANCIAL REPORT Form CA Sacramento County Charter School Certification Charter Number: 776 To the entity that approved the charter school: CHARTER SCHOOL UNAUDITED ACTUAL FINANCIAL REPORT: This report is hereby approved and filed by the charter school pursuant to Education Code Section 42100(b). Signed: Charter School Official (Original signature required) Date: Printed Name: Gary Bowman Title: Executive Director To the County Superintendent of Schools: CHARTER SCHOOL UNAUDITED ACTUAL FINANCIAL REPORT: This report has been reviewed and is hereby filed with the County Superintendent of Schools pursuant to Education Code Section (a). Signed: Authorized Representative of Charter Approving Entity (Original signature required) Date: Printed Name: Don Pope Title: Fiscal Services To the Superintendent of Public Instruction: CHARTER SCHOOL UNAUDITED ACTUAL FINANCIAL REPORT: This report has been verified for mathematical accuracy by the County Superintendent of Schools pursuant to Education Code Section 42100(a). Signed: County Superintendent/Designee (Original signature required) Date: For additional information on the unaudited actual financial report, please contact: For Approving Entity: Pattie Colvin Name Fiscal Accounting Title For Charter School: Tamara Johnson Name Chief Business Official Title x 1115 Telephone Telephone pacolvin@sanjuan.edu Address tjohnson@wheatland.kl 2.ca.us Address SACS Financial Reporting Software - Version File: ca-cs (Rev 06/17/2011) Page 1 of I Printed: 8/30/2012 5:43 PM

2 San Juan Unified Sacramento County Charter Schools Enterprise Fund Expenses by Object Form 62 Description Resource Codes Object Codes unaudited Actuals Budget Percent Difference A. REVENUES 1) Revenue Limit Sources ) Federal Revenue ) Other State Revenue ) Other Local Revenue ) TOTAL, REVENUES 4, ,017, % 166, ,564,59 1,202, ,014, % 639, , % 6,384, , % B. EXPENSES 1) Certificated Salaries ) Classified Salaries ) Employee Benefits ) Books and Supplies ) Services and Other Operating Expenses ) Depreciation ) Other Outgo (excluding Transfers of Indirect , Costs) ) Other Outgo - Transfers of Indirect Costs ) TOTAL, EXPENSES 2,420, ,621, % 1,134, ,344, % 658, , % 296, , % 2,047, ,180, % 19, , % 0.0% 0.0% 6,577, ,046, % C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5-B9) -- (192,111.25) (246,230.54) 28.2% D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In b) Transfers Out % 0 0% 2) Other Sources/Uses a) Sources b) Uses ) Contributions ) TOTAL, OTHER FINANCING SOURCES/USES % 0.0% 0.0% ftoo 0.0% SACS Financial Reporting Software ,0 File. fund-b (Rev 03/16/2012) Page 1 Printed; 8/30/2012 5:35 PM

3 San Juan Unified Sacramento County Charter Schools Enterprise Fund Expenses by Object Form 62 Description Resource Codes Obj ect Codes Budget Percent Difference E. NET INCREASE (DECREASE) IN NET ASSETS/POSITION (C + D4) (246,230.54) % F. NET ASSETS/POSITION 1) Beginning Net Assets/Position a)as of July 1 - Unaudited 9791 b) Audit Adjustments 9793 c) As of July 1 - Audited (Fia + Fib) d) Other Restatements 9795 e) Adjusted Beginning Net Assets/Position (Fic + Fid) 2) Ending Net Assets/Position, June 30 (E + Fle) Components of Ending Net Assets/Position a) Capital Assets, Net of Related Debt/Net Investment in Capital Assets 9796 b) Restricted Net Assets/Position 9797 c) Unrestricted Net Assets/Position ,714, New 1,906, % 1906, ,714, % 0.0% 1,906, ,714,463, % 1,714, ,468, % 0.0% 53, , % 1661, ,389, % File fund-b (Rev 03/16/2012) Page 2 Printed: 8/30/2012 5:35 PM

4 San Juan Unified Sacramento County Charter Schools Enterprise Fund Expenses by Object Form 62 Des cr i ption Resource Codes Object Codes Budget Percent Difference,G,ASSETS 1) Cash a) in County Treasury 9110 ( ) Fair Value Adjustment to Cash in County Treasury ,00 b) in Banks 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 ) 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 , g) Accumulated Depreciation - Equipment 9445 (42, h) Work in Progress TOTAL, ASSETS 2,052, File: fund-b (Rev 03/16/2012) Page 3 Printed: 8/30/2012 5:35 PM

5 San Juan Unified Sacramento County Charter Schools Enterprise Fund Expenses by Object Form 62 Description Resource Codes Object Codes Budget Percent Difference H. LIABILITIES 1) Accounts Payable ) Due to Grantor Governments ) Due to Other Funds ) current Loans ) Deferred Revenue , ) Long-Term Liabilities a) Net OPEB Obligation 9664 b) Compensated Absences 9665 c)cops Payable 9666 d) capital Leases Payable 9667 e) Lease Revenue Bonds Payable Other General Long-Term Liabilities )TOTAL,LIABILITIES 219, , I. NET ASSETS/POSITION Net Assets/Position, June 30 (m ust agree with line F2)(GlO-H7) 1,714, File: fund-b (Ron 03/16/2012) Page 4 Printed: 6/30/2012 5:35 PM

6 , California Montessori Project-San Juan Campus San Juan Unified Sacramento County Charter Schools Enterprise Fund Expenses by Object Form 62 Description Resource Codes Object Codes Budget Percent Difference REVENUE LIMIT SOURCES Principal Apportionment Charter Schools General Purpose Entitlement - State Aid , ,884, % State Aid - Prior Years 8019 (4,656.47) % Revenue Limit Transfers Unrestricted Revenue Limit Transfers - Current Year % All Other Revenue Limit Transfers - Current Year All Other ,00 0.0% Transfers to Charter Schools in Lieu of Property Taxes ,394, ,133, % Property Taxes Transfers % Revenue Limit Transfers - Prior Years % TOTAL, REVENUE LIMIT SOURCES 4,375, ,017, % FEDERAL REVENUE Maintenance and Operations % Special Education Entitlement , , % Special Education Discretionary Grants , New Child Nutrition Programs % Interagency Contracts Between LEAs % NCLB / IASA , , , , , 4202, , , % NCLB: Title I, Part A, Basic Grants Low- Income and Neglected % NCLB: Title I, Part D. Local Delinquent Programs % NCLB: Title II, Part A, Teacher Quality % NCLB: Title III, Immigrant Education Program % NCLB: Title Ill, Limited English Proficient (LEP) Student Program % NCLB: Title V, Part B, Public Charter Schools Grant Program (PCSGP) % Vocational and Applied Technology Education % Safe and Drug Free Schools % Other Federal Revenue All Other % TOTAL, FEDERAL REVENUE - 166, , % File: fund-lo (Rev 03116/2012) Page 5 Printed: 8/30/2012 5:35 PM

7 San Juan Unified Sacramento County Charter Schools Enterprise Fund Expenses by Object Form 62 Description Resource Codes Object Codes Budget Percent Difference OTHER STATE REVENUE Other State Apportionments Special Education Master Plan Current Year ,00 0.0% Prior Years % Home-to-School Transportation % Special Education Transportation % All Other State Apportionments - Current Year All Other % All Other State Apportionments - Prior Years All Other % Year Round School Incentive % Class Size Reduction, K , , % Child Nutrition Programs % 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 % Healthy Start % Class Size Reduction Facilities % School Community Violence Prevention Grant % Quality Education Investment Act % All Other State Revenue All Other , , % TOTAL, OTHER STATE REVENUE 1,202, ,014, %, SACS Financial Reporting Software File: fund-b (Rev 03116/2012) Page 6 Printed: 8/ :35 PM

8 San Juan Unified Sacramento County Charter Schools Enterprise Fund Expenses by Object Form 62 Description Resource Codes Object Codes Budget Percent Difference OTHER LOCAL REVENUE Sales Sale of Equipment/Supplies ,0% Sale of Publications % Food Service Sales % All Other Sales /0 Leases and Rentals % Interest , , % Net Increase (Decrease) in the Fair Value of Investments % Fees and Contracts Child Development Parent Fees % Transportation Fees From Individuals ,00 0.0% Transportation Services 7230, % 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 639, , % TOTAL, REVENUES. 6,384, ,800, % SACS Financial Reporting Software File: fund-b (Rev 03/16/20121 Page 7 Printed: 8130/2012 5:35 PM

9 San Juan Unified Sacramento County Charter Schools Enterprise Fund Expenses by Object Form 62 Description Resource Codes Object Codes Budget Percent Difference CERTIFICATED SALARIES Certificated Teachers Salaries 1100 Certificated Pupil Support Salaries 1200 Certificated Supervisors and Administrators Salaries 1300 Other Certificated Salaries 1900 TOTAL, CERTIFICATED SALARIES % 0.0% , % 0.0% 2,420, ,621, % CLASSIFIED SALARIES Classified Instructional Salaries 2100 Classified Support Salaries 2200 Classified Supervisors and Administrators Salaries 2300 Clerical, Technical and Office Salaries 2400 Other Classified Salaries TOTAL,CLASSIFIEDSALARIES EMPLOYEE BENEFITS 574, , % - 72, , % 87, % 248, , % 151, , % 1,134, ,344, % STIRS PERS , , % - 0.0% OASDI/Medicare/Alternative , , % Health and Welfare Benefits Unemployment Insurance Workers Compensation OPEB, Allocated OPEB, Active Employees PERS Reduction Other Employee Benefits TOTAL,EMPLOYEEBENEFITS 167, , % 59, , , ,763_ % 0.0% 0.0% 0.0% 65, % 658, , % BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials 4100 Books and Other Reference Materials 4200 Materials and Supplies 4300 Noncapitalized Equipment 4400 Food 4700 TOTAL,BOOKSANDSUPPLIES 7, % 16,064, % 179, , % 94, ,80 0.0% 296, , % SACS Financial Reporting Software ,2.0 File: fund-lo (Rev ) Page Printed 8/30/2012 5:35 PM

10 San Juan Unified Sacramento County Charter Schools Enterprise Fund Expenses by Object Form 62 Description Resource codes Object codes Budget Percent Difference FSERVICES AND OTHER OPERATING EXPENSES ements for Services 5100 nd 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 % 80, , % 10, , % 0.0% 100, , % 768, , % 0.0% 0.0% Professional/Consulting Services and Operating Expenditures 5800 Communications 5900 TOTAL, SERVICES AND OTHER OPERATING EXPENSES 1,076, ,197, % 10, ,14 64,8% 2,047, ,180, % DEPRECIATION Depreciation Expense 6900 TOTAL, DEPRECIATION 19, , % 19, , % OTHER OUTGO (excluding Transfers of Indirect Costs) Tuition Tuition for Instruction under Interdistrict Attendance Agreements Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools 7141 Payments to County Offices 7142 Payments to JPA % 0,00 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) cloo 0.0% 1 0.0% File: fund-b (Rev 03116/2012) Page 9 Printed: 8130/2012 5:35 PM

11 San Juan Unified Sacramento County Charter Schools Enterprise Fund Expenses by Object Form 62 [Description Resource Codes Object Codes Budget Percent Difference HER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs 7310 Transfers of Indirect Costs - Interlund 7350 TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 0.0% 0,0% 0.0% TOTAL, EXPENSES - 577, % File; fund-b (Rev 03/16/2012) Page 10 Printed: 8/30/2012 5:35 PM

12 San Juan Unified Sacramento County Charter Schools Enterprise Fund Expenses by Object Form Percent Description Resource Codes Object Codes Budget Difference INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized Interfund Transfers In ,00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.0% INTERFUND TRANSFERS OUT Other Authorized Interfund Transfers Out % (b) TOTAL, TRANSFERS OUT 0.0% OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs % All Other Financing Sources % (c) TOTAL, SOURCES - 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs % All Other Financing Uses % (d) TOTAL, USES 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues % Contributions from Restricted Revenues % Transfers of Restricted Balances % (e) TOTAL, CONTRIBUTIONS 0.0 0% TOTAL, OTHER FINANCING SOURCES/USES (a-b+c-d+e) 0.0% File: fund-b (Rev 03/16/2012) Page 11 Printed: 8/ :35 PM

13 San Juan Unified Charter Schools Enterprise Fund Sacramento County Expenses by Function Form 62 Description Function Codes Object Codes Budget Percent Difference A. REVENUES 1) Revenue Limit Sources 2) Federal Revenue 3) Other State Revenue 4) Other Local Revenue 5) TOTAL, REVENUES , ,017, % 166, , % 1,202, ,014, % 639, , % -6,384, ,800, % B. EXPENSES (Objects ) 1) Instruction ,822, ,028, % 2) Instruction - Related Services , , % 3) Pupil Services , , % 4) Ancillary Services % 5) Community Services % 6) Enterprise , , ,1% 7) General Administration , , % 8) Plant Services 9) Other Outgo Except ,015, % 0.0% 10) TOTAL, EXPENSES 7,046, % C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - BlO) (192,11j) (246,23054) 28.2% D. OTHER FINANCING SOURCES/USES 1) Interfurtd Transfers a) Transfers In % b) Transfers Out % 2) Other Sources/Uses a) Sources % b) Uses , 0.0% 3) Contributions % 4) TOTAL, OTHER FINANCING SOURCES/USES, 0.0% File: fund-b (Rev 03/16/2012) page 1 Printed: 8/30/2012 6:35 PM

14 San Juan Unified Charter Schools Enterprise Fund Sacramento County Expenses by Function Form 62 Description Function Codes O!~ eet Unaudited Actua Percent Difference E. NET INCREASE (DECREASE) IN NET ASSETS/POSITIONfC + D4) _jfl1 (246,230.54) 282% F. NET ASSETS/POSITION 1) Beginning Net Assets/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 NetAssets/Position (Fic + Fid) 2) Ending Net Assets/Position, June 30 (E + Fla) Components of Ending Net Assets/Position a) capital Assets, Net of Related Debt/Net Investment in Capital Assets 9796 b) Restricted Net Assets/Position 9797 c) Unrestricted Net Assets/Position ,714, New 1,906, % 1,906, ,714, ,1% 0.0% 1,906, ,714, % 1,714, ,468, % - 0.0% 53, , % 1,661, ,389, SACS Financial Reporting Software ,0 File. fund-b (Rev 03/16/2012) Page 2 Printed: 8/30/2012 6:35 PM

15 San Juan Unified Charter Schools Enterprise Fund Sacramento County Exhibit: Restricted Balance Detail Form Resource Description Budqet , , , , , , Total, Restricted Balance - 53, , File: fund-b (Rev 01/06/2012) Page 1 Printed: 8/30/2012 5:35 PM

16 . California Montessori Project-San Juan Campus San Juan Unified Charter Schools Special Revenue Fund 34 Sacramento County Expenditures by Object Form 09 Description Resource Codes Object Codes Budget Percent Difference A. REVENUES 1) Revenue Limit Sources ) Federal Revenue ) Other State Revenue % 0,00 0,0% 0.0% - 4) Other Local Revenue % 5) 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 % - 0.0% 0.0% 0.0% 0_00 0.0% 0.0% 0_00-0.0% _EXPENDITURES _LTOTAL 0.0% C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES; (A5 - B9) - cloo % D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In b) Transfers Out _00 0.0% 0.0% 2) Other Sources/Uses a) Sources b) Uses ) Contributions ) TOTAL,OTHERFINANCINGSOURCES/USES 0.0% coo 0.0% 0.0% 0.0% File fund-b (Rev 03/16/2012) Page 1 Printed: 8/30/2012 5:35 PM

17 San Juan Unified Charter Schools Special Revenue Fund Sacramento County Expenditures by Object Form 09 Description Resource Codes Object Codes Percent Difference E. NET INCREASE (DECREASE) IN FUND F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 b) Audit Adjustments 9793 c) As of July 1 - Audited (Fla + Fib) d) Other Restatements 9795 e) Adjusted Beginning Balance (Fic + Fid) 2) Ending Balance, June 30 (E + Fie) Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 Stores 9712 Prepaid 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 Unassigned/Unpprpppated Amount 2,043, io _02.40f % 0,0% % 0.0% % 0.0% 0.0% 0.0% 0,00 0.0% 0,00 110% % % 0.0% % File: fund-b (Rev 03/16/2012) Page 2 Printed: :35 PM

18 San Juan Unified Charter Schools Special Revenue Fund Sacramento County Expenditures by Object Form 09 Description Resource Codes Object Codes Budget Percent Difference_j G. 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 ,00 4) Due from Grantor Government ) Due from Other Funds ) Stores ) Prepaid Expenditures ) Other Current Assets ) Fixed Assets ) TOTAL ASSETS -. H. LIABILITIES 1) Accounts Payable ) Due to Grantor Governments ) Due to Other Funds ) Current Loans ) Deferred Revenue ) Long-Term Liabilities ) TOTAL, LIABILITIES 000 I. FUND EQUITY Ending Fund Balance, June 30 (must auree with line F2) (G ) SACS Financial Reporting Software File, fund-lo (Rev 03116/2012) Page 3 Printed: 8/30/2012 5:35 PM

19 San Juan Unified Charter Schools Special Revenue Fund Sacramento County Expenditures by Object Form 09 Description Resource Codes Object Codes Budget Percent Difference REVENUE LIMIT SOURCES Principal Apportionment Charter Schools General Purpose Entitlement - State Aid State Aid - Prior Years ,00 0.0% 0.0% Revenue Limit Transfers Unrestricted Revenue Limit Transfers - Current Year % All Other Revenue Limit Transfers - Current Year All Other % Transfers to Charter Schools in Lieu of Property Taxes % Property Taxes Transfers % Revenue Limit Transfers - Prior Years % TOTAL, REVENUE LIMIT SOURCES 0.0% FEDERAL REVENUE Maintenance and Operations % Special Education Entitlement % Special Education Discretionary Grants % Child Nutrition Programs % Interagency Contracts Between LEAs % NCLB I IASA , , , , , 4202, , % NCLB: Title I, Part A, Basic Grants Low- Income and Neglected % NCLB: Title I, Part D, Local Delinquent Programs % NCLB: Title II, Part A, Teacher Quality % NCLB: Title III, Immigrant Education Program % NCLB: Title Ill, Limited English Proficient (LEP) Student Program % NCLB: Title V, Part B, Public Charter Schools Grant Program (PCSGP) % Vocational and Applied Technology Education % Safe and Drug Free Schools % Other Federal Revenue All Other % TOTAL,FEDERALREVENUE 0.0% File: fund-b (Rev 03/16/2012( Page 4 Printed: 8/30/2012 5:35 PM

20 San Juan Unified Charter Schools Special Revenue Fund Sacramento County Expenditures by Object Form 09 Description Resource Codes Object Codes Budget Percent Difference OTHER STATE REVENUE Other State Apportionments Special Education Master Plan Current Year % Prior Years % Home-to-School Transportation % Special Education Transportation % All Other State Apportionments - Current Year All Other % All Other State Apportionments - Prior Years All Other 8319 cloo 0.0% Year Round School Incentive ,00 0% Class Size Reduction, K ,00 0.0% Child Nutrition Programs ,00 0.0% Mandated Costs Reimbursements 8550 cloo 0.0% Lottery - Unrestricted and Instructional Materials % School Based Coordination Program % After School Education and Safety (ASES) % Charter School Facility Grant ,0% Drug/Alcohol/Tobacco Funds % Healthy Start % Class Size Reduction Facilities School Community Violence Prevention Grant % Quality Education Investment Act % All Other State Revenue All Other % TOTAL, OTHER STATE REVENUE 0.0% SACS Financial Reporting Software File: fund-b (Rev 03/16/2012) Page 5 Printed: 8/30/ PM

21 San Juan Unified Charter Schools Special Revenue Fund Sacramento County Expenditures by Object Form 09 Description Resource codes O bject Codes Budget Percent Difference OTHER LOCAL REVENUE Sales Sale of Equipment/Supplies % Sale of Publications ,00 0.0% Food Service Sales 8634 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 % Transportation Services 7230, % Interagency Services 8677 All Other Fees and Contracts % All Other Local Revenue % Tuition % All Other Transfers In ,0% Transfers of Apportionments Special Education SELPA Transfers From Districts or Charter Schools % From County Offices % From JPA % 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 0.0% TOTAL, REVENUES 0.0% File: fund-b (Rev 03116/2012) Page Printed: :35 PM

22 San Juan Unified Charter Schools Special Revenue Fund Sacramento County Expenditures by Object Form 09 Description Resource Codes Object Codes LinauditedActuals Budget - Percent Difference CERTIFICATED SALARIES Certificated Teachers Salaries 1100 Certificated Pupil Support Salaries 1200 Certificated Supervisors and Administrators Salaries 1300 Other Certificated Salaries 1900 TOTAL, CERTIFICATED SALARIES % 0,0% 0.0% % % CLASSIFIED SALARIES Classified Instructional Salaries 2100 Classified Support Salaries 2200 Classified Supervisors and Administrators Salaries 2300 Clerical, Technical and Office Salaries 2400 Other Classified Salaries 2900 TOTAL, CLASSIFIED SALARIES 0.0% 0.0% 0.0% % 0,0% 0.0% EMPLOYEE BENEFITS STIRS PERS OAS D I/Medicare/Alternative Health and Welfare Benefits Unemployment Insurance Workers Compensation OPEB, Allocated OPEB, Active Employees PERS Reduction Other Employee Benefits TOTAL, EMPLOYEE BENEFITS 110% 0.0% % 0,00 110% % 0.0% % QPP 11 0 % % 0.0% 0.0% BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials 4100 Books and Other Reference Materials 4200 Materials and Supplies 4300 Noncapitalized Equipment 4400 Food 4700 TOTAL, BOOKS AND SUPPLJES - 0.0% 0.0% % 110% 0.0% % File: fund-b (Rev 03/16/2012) Page 7 Printed: 6/ :35 PM

23 San Juan Unified Charter Schools Special Revenue Fund Sacramento County Expenditures by Object Form 09 Description Resource Codes Object Codes UnauchtedActuals Budget Percent Difference SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services % 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 % aoo 0.0% ITOO coo 0.0% 0,00 0.0% coo % 0.0% 0.0% Professional/Consulting Services and Operating Expenditures 5800 Communications 5900 TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.0% 110% 0.0% 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 % 0.0% 0.0% % % 0.0% File: fund-b (Rev 03/16/2012) Page 8 Printed: 8/30/2012 5:35 PM

24 San Juan Unified Charter Schools Special Revenue Fund Sacramento County Expenditures by Object Form 09 Desc ription Resource Codes Oblect Codes Budqet Percent Difference 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 7143, % 0,00 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 Other Debt Service - Principal 7439 TOTAL, OTHER OUTG O J giiditi9jransfers of Indirect Costs). ftoo 0.0% 0.0% OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs 7310 Transfers of Indirect Costs - Interfund 7350 TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT _COSTS 0.0% 0.0% 0.0% TOTAL, EXPENDITURES 0.0% File. fund-b (Rev Page 9 Printed: 8130/2012 5:35 PM

25 California Montessori Project - San Juan Campus San Juan Unified Charter Schools Special Revenue Fund Sacramento County Expenditures by Object Form Percent Dtion Resource Codes Object Codes 1inauditedActuals t Difference INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized Interfund Transfers In % ) TOTAL, _INTERFUND TRANSFERS IN coo 0.0% INTERFUND TRANSFERS OUT Other Authorized Interfund Transfers Out % JJTAL,_INTERFUND_TRANSFERS OUT 0.0% OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs % Long-Term Debt Proceeds Proceeds from Capital Leases 8972 ftoo 0.0% All Other Financing Sources , ,0% JcI,SOURCES USES 0.0% Transfers of Funds from Lapsed/Reorganized LEAs % All Other Financing Uses % (d) TOTAL, USES -- coo CONTRIBUTIONS Contributions from Unrestricted Revenues % Contributions from Restricted Revenues % Transfers of Restricted Balances 8997 ftoo 0.0% (e) TOTAL, CONTRIBUTIONS tioo 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0,00 0.0% File: fund-b (Rev 03/10/20121 Page 10 Printed: 8/30/2012 5:35 PM

26 San Juan Unified AVERAGE DAILY ATTENDANCE Sacramento County Form ADC 1 1 I Budget Estimated evenue Limit Estimated Estimated 1 Revenue Limit Description P-2 ADA Annual 7ADA ADA P-2 ADA Annual ADA I ADA ELEMENTARY 1. General Education a. Kindergarten b. Grades One through Three c. Grades Four through Six d. Grades Seven and Eight e. Opportunity Schools and Full-Day Opportunity Classes f. Home and Hospital g. Community Day School 2. lc u L:i ocass a. b. Nonpublic, Nonsectarian Schools (EC 56366[a][7]) c. Nonpublic, Nonsectarian Schools - Licensed Children s Institutions 3. TOTAL, ELEMENTARY 1 1 HIGH SCHOOL 4. General Education a. Grades Nine through Twelve b. Continuation Education c. Opportunity Schools and Full-Day Opportunity Classes d. Home and Hospital e. Community Day School 5. Special Education I a. Special Day Class b. Nonpublic, Nonsectarian Schools (EC 56366[a][7]) c. Nonpublic, Nonsectarian Schools - Licensed Children s Institutions 16. TOTAL, HIGH SCHOOL COUNTY SUPPLEMENT 7. County Community Schools (EC 1982[a]) a. Elementary b. High School 8. Special Education a. Special Day Class - Elementary b. Special Day Class - High School c. Nonpublic, Nonsectarian Schools - Elementary d. Nonpublic, Nonsectarian Schools - High School e. Nonpublic, Nonsectarian Schools - Licensed Children s Institutions - Elementary f. Nonpublic, Nonsectarian Schools - Licensed Children s Institutions - High School 9. TOTAL, ADA REPORTED BY COUNTY OFFICES Q.O0 10. TOTAL, K-12 ADA (sum lines 3, 6, and 9) i I 11. ADA for Necessary Small Schools also included in lines 3 and REGIONAL OCCUPATIONAL CENTERS _&_PROGRAMS* iii File: ada-d (Rev 03/23/2012) Page 1 of 2 Printed: 8/30/2012 5:03 PM

27 San Juan Unified AVERAGE DAILY ATTENDANCE Sacramento County Form ADC Unaudited Budget Estimated 1Limit Revenue Estimated Estimated Revenue Limit Description_ P.2 ADA Annual ADA ADA P-2 ADA Annual ADA ADA CLASSES FOR ADULTS 13. Concurrently Enrolled Secondary St udents* 14. Adults Enrolled, State App o rtioned* 15, Students 21 Years or Older and Students 19 or Older Not Continuously Enrolled Since Their 18th Birthday, Participating in Full-Time Independent Study* 16. TOTAL, CLASSES FOR ADULTS (sum lines 13 through 15) 17. Adults in Correctional Facilities 18. TOTAL, ADA (sum lines and 17) SUPPLEMENTAL INSTRUCTIONAL HOURS 19, ELEMENTARY* 20. HIGH SCHOOL* 21. TOTAL, SUPPLEMENTAL INSTRUCTIONAL HOURS 22. ELEMENTARY a. 5th & 6th Hour (ADA) - Mandatory Expelled Pupils only b. 7th & 8th Hour Pupil Hours (H ours)* 23. HIGH SCHOOL a. 5th & 6th Hour (ADA) - Mandatory Expelled Pupils only b. 7th & 8th Hour Ppjj oujjjoursy CHARTER SCHOOLS 24. Charter ADA Funded Through the Block Grant a. Charters Sponsored by Unified Districts - Resident (EC 47660) (applicable only for unified districts with Charter School General Purpose Block Grant Offset recorded on line 30 in Form RL) b. All Other Block Grant Funded Charters , , , Charter ADA Funded Through the Revenue Limit 26. TOTAL, CHARTER SCHOOLS ADA (sum lines 24a, 24b, and 25) " ,03 1, , , SUPPLEMENTAL INSTRUCTIONAL HOURS* BASIC AID "CHOICE"/COURT ORDERED VOLUNTARY PUPIL TRANSFER 28.Reaular Elementary and Hiuh School ADA (SB 937) *ADA is no longer collected as a result of flexibility provisions of SBX3 4 (Chapter 12, Statutes of 2009), as amended by SB 70 (Chapter 7, Statutes of 2011), currently in effect from through File: ada-d (Rev 03/23/2012) Page 2 of 2 Printed: 8/30/2012 5:03 PM

28 San Juan Unified UnauditedActuals Sacramento 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 227, (227,356.00) 227, (227,356.00) (223,415.00) 223, ( ) 223, , (3,941.00) (3,941.00) 227, , , , , , , , , , (209,103.00) (209, ) 186, , (42,021.00) (209,10100) (209,103.00) 186, , (42,021.00) 18, , ,76 239, , , , ,76 239, , File: asset (Rev 01127/2009) Page 1 of 1 Printed: 8/ :52 PM

29 I California Montessori Project-San Juan Campus San Juan Unified Sacramento County FEDERAL GRANT AWARDS, REVENUES, AND EXPENDITURES - ALL FUNDS SCHEDULE FOR CATEGORICALS SUBJECT TO DEFERRED REVENUES Form CAT FEDERAL PROGRAM NAME FEDERAL CATALOG NUMBER RESOURCE CODE REVENUE OBJECT LOCAL DESCRIPTION (if any) AWARD 1. Prior Year Carryover 2. a. Current Year Award b. Transferability (NCLB) c. Other Adjustments d. Adj Curr Yr Award (sum lines 2a, 2b, & 2c) 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1, 2d, REVENUES 5. Revenue Deferred from Prior Year 6. Cash Received in Current Year 7. Contributed Matching Funds 8. Total Available (sum lines 5, 6, & 7) EXPENDITURES 9. Donor-Authorized Expenditures 10. Non Donor-Authorized Expenditures 11. Total Expenditures (lines 9 & 10) 12. Amounts Included in Line 6 above for Prior Year Adjustments 13. Calculation of Deferred Revenue or AlP, & NR amounts (line 8 minus line 9 plus line 12) a. Deferred Revenue b. Accounts Payable c. Accounts Receivable 14. Unused Grant Award Calculation (line 4 minus line 9) 15. If Carryover is allowed, enter line 14 amount here 16. Reconciliation of Revenue (line 5 plus line 6 minus line 13a minus line 13b plus line 13c) ARRA Ed Jobs Local Assistance Fed Mental Health TOTAL 60, , , , , , , , , _ 1 81, , , , , , ,54 63, , , , , , , , , , , , , (21,830.95) 5, (16,153.14) _ 21, , , , , , , , , , File: cat (Rev 06/08/2009) Page 1 Printed: 8/30/2012 5:24 PM

30 San Juan Unified STATE GRANT AWARDS, Sacramento County REVENUES, AND EXPENDITURES - ALL FUNDS Form CAT SCHEDULE FOR CATEGORICALS SUBJECT TO DEFERRED REVENUES STATE PROGRAM NAME RESOURCE CODE REVENUE OBJECT LOCAL (if AWARD 1. a. Prior Year Carryover b Restr Bal Transfers (Obj 8997) c. Adjusted Prior Year Carryover (sum lines la & ib) 2. a. Current Year Award b. Other Adjustments C. Adj Curr Yr Award (sum lines 2a & 2b) SELPA Sp Ed Mental Health Staff Development TOTAL O00 282, , , , , , Required Matching Funds/Other 4. Total Available Award 282, , REVENUES 5. Revenue Deferred from Prior Year 6. Cash Received in Current Year 198, , , Contributed Matching Funds 8. Total Available (sum lines 5, 6,fl 198, , , EXPEND ITURES 9. Donor-Authorized Expenditures 10. Non Donor-Authorized Expenditures 11. Total Expenditures (lines 9 & 10) 12. Amounts Included in Line 6 above for Prior Year Adjustments 13. Calculation of Deferred Revenue or AlP, & AIR amounts (line 8 minus line 9 plus line 12) a Deferred Revenue b. Accounts Payable c. Accounts Receivable 14. Unused Grant Award Calculation (line 4 minus line 9) 15. If Carryover is allowed, enter line 14 amount here 16. Reconciliation of Revenue (line 5 plus line 6 minus line 13a minus line 13b plus line 13c) - F 35, , , , , , ,8799 5, , (83,451.86) 21, (179.50) (62,274.18) 83, , , , , , , , File: cat (Rev 05/13/2011) Page 1 Printed: 8130/2012 5:24 PM

31 San Juan Unified LOCAL GRANT AWARDS, Sacramento County REVENUES, AND EXPENDITURES - ALL FUNDS Form CAT SCHEDULE FOR CATEGORICALS SUBJECT TO DEFERRED REVENUES LOCAL PROGRAM NAME RESOURCE CODE REVENUE OBJECT LOCAL DESCRIPTION (if any) AWARD 1. a. Prior Year Carryover b Restr Bal Transfers (Obi 8997) c. Adj Prior Year Carryover (sum lines la & Ib) 2. a. Current Year Award b. Other Adjustments c. Adj Curr Yr Award (sum lines 2a & 2b) 3. Required Matching Funds/Other 4. Total Available Award (sum lines lc, REVENUES 5. Revenue Deferred from Prior Year 6. Cash Received in Current Year 7. Contributed Matching Funds 8. Total Available (sum lines s,6r& 7) EXPENDITURES 9. Donor-Authorized Expenditures 10. Non Donor-Authorized Expenditures 11 - Total Expenditures (lines 9 & 10) 12. Amounts Included in Line 6 above for Prior Year Adjustments 13. Calculation of Deferred Revenue or AlP, & NR amounts (line 8 minus line 9 plus line 12) a. Deferred Revenue b. Accounts Payable c. Accounts Receivable 14. Unused Grant Award Calculation (line 4 minus line 9) 15. If Carryover is allowed, enter line 14 amount here 16. Reconciliation of Revenue (line 5 plus line 6 minus line 13a minus line 13Qp!us line 13c) - ) Grant TOTAL 000 2,00 2, ,00 2,00 2,00 2,00 2,00 2,00 2, ,00 2,00 2,00 2,00 2,00 2,00 2,00 2,00 2,00 File: cat (Rev 05/13/2011) Page 1 Printed: 8/30/2012 5:25 PM

32 San Juan Unified Sacramento County Schedule of Long-Term Liabilities Form DEBT Unaudited Balance JUIV I Audit Adjustments! Restatements Audited Balance July I Increases Decreases Ending Balance June 30 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 , (154,487.08) , (154,487.08) 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 Businesfype activities long-term liabilities J 154, , , , , , , j , File: debt (Rev 03/28/2008) Page 1 of 1 Printed: 8/30/2012 5:25 PM

33 San Juan Unified Sacramento County 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 5800, 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. San Juan Campuses are a part of the California Montessori Project network, and as such, reimburses the network for its share of the central administration expenses based on a per ADA percentage. 1, 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 Bl; zero if negative) (See Part III, Lines AS and A6) 4,211, % 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. ri. 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 III from the indirect cost pool to base costs. If none, enter zero. 60, SACS Financial Reporting Software File: icr (Rev 02/15/2012) Page 1 of 3 Printed: 8/30/2012 5:30 PM

34 San Juan Unified Sacramento County Indirect Cost Rate Worksheet Form ICR Part Ill - 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) 540, Centralized Data Processing, less portion charged to restricted resources or specific goals (Function 7700, objects , minus Line BlO) 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) 23, Facilities Rents and Leases (portion relating to general administrative offices only) (Function 8700, resources , objects except 5100, times Part I, Line C) 84, 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) 60, Total Indirect Costs (Lines Al through A7a, minus Line A7b) 587, Carry-Forward Adjustment (Part IV, Line F) 10. Total Adjusted Indirect Costs (Line A8 plus Line A9) 587, B. Base Costs 1. Instruction (Functions , objects except 5100) 3,822, Instruction-Related Services (Functions , objects except 5100) 884, Pupil Services (Functions , objects except 5100) 57, Ancillary Services (Functions , objects except 5100) 5. Community Services (Functions , objects except 5100) 6. Enterprise (Function 6000, objects except 5100) 174, Board and Superintendent (Functions , objects , minus Part III, Line A4) 133, External Financial Audit - Single Audit and Other (Functions , objects , minus Part III, Line A3) 9, 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 III, Line AS) 184, Facilities Rents and Leases (all except portion relating to general administrative offices) (Function 8700, objects except 5100, minus Part III, Line A6) 652, 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) 60, , 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) 17. Foundation (Funds 19 and 57, functions , , and 8700, objects except 5100) 18. Total Base Costs (Lines Bi through B12 and Lines B13b through B17, minus Line B13a) 5,969, 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) 9.85% D. Preliminary Proposed Indirect Cost Rate (For final approved fixed-with-carry-forward rate for use in see (Line AlO divided by Line B18) 9,85% File: icr (Rev 02/15/2012) Page 2 of 3 Printed: 8/30/2012 5:30 PM