2020-21 adopted budget narrative · 2020-06-29 · 2020-21 adopted budget june 29, 2020 page | 1...

Manhattan Beach Unified School District

2020-21 Adopted Budget (Proposed as of June 2020)

Presented to the Board of Trustees and Superintendent

Jennifer Cochran, President Jennifer Fenton, Vice President

Sally Peel, Clerk Karen Komatinsky, Member

Bill Fournell, Member

Michael Matthews, EdD, Superintendent

Prepared and Presented by

Dawnalyn Murakawa-Leopard, EdD Deputy Superintendent

June 29, 2020

2020-21 Adopted Budget

Table of Contents Overview .................................................................................................................................... 1Economic Indicators ................................................................................................................... 2California’s Budget..................................................................................................................... 4The District................................................................................................................................. 6Revenue...................................................................................................................................... 7

Enrollment .............................................................................................................................. 7LCFF Funding – Base Grant ................................................................................................... 8LCFF Funding – Supplemental and Concentration Grants ....................................................... 9Local Revenue – Measure MB .............................................................................................. 11Local Revenue – Manhattan Beach Education Foundation .................................................... 11Other Revenue Sources ......................................................................................................... 12

Expenditures ............................................................................................................................. 13Cash Flow ................................................................................................................................ 14Multi-Year Projection ............................................................................................................... 16Ending Fund Balance ................................................................................................................ 25Ongoing Concerns and Priorities .............................................................................................. 27Bond Funds: Measures C and EE .............................................................................................. 28Other Funds .............................................................................................................................. 29Purpose of the Report ............................................................................................................... 30Budget Certification ................................................................................................................. 30Detailed Budget Forms ............................................................................................................. 31

Budget Forms ....................................................................................................................... 31Criteria and Standards ........................................................................................................... 31SACS Budget Report ............................................................................................................ 32


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Manhattan Beach Unified School District 2020-21 Adopted Budget

“It’s a tough budget for all of us. The magnitude of the shortfall is unprecedented.”

- Governor Gavin Newsom1

“There are decades where nothing happens, and there are weeks where decades happen.” - Attributed to Vladimir Lenin2

Overview On March 4, 2020, the Board of Trustees of the Manhattan Beach Unified School District approved its 2019-20 Second Interim Financial Report based on the Governor’s January Budget Proposal. The District’s budget was grim, and MBUSD had already begun the painful process of implementing expenditure reductions. The Board approved the reduction of 38.16 positions, including 30.76 certificated positions and 7.4 classified positions. In addition, the District was preparing for approximately $615,000 in additional reductions to contracted services for 2020-21 and for the reduction of the equivalent of an additional 39 positions for 2021-22, and the equivalent of an additional 25 positions in 2022-23. Then, on March 16, 2020, MBUSD, along with many other districts, dismissed school as a result of the COVID-19 pandemic that continues to create upheaval and uncertainty in every aspect of life for communities around the world. This dismissal would remain in place for the remainder of the school year, and it would generate shockwaves that continue to evolve almost four months later, with no end in sight. Guidelines for social distancing, for reopening schools, and for allowing businesses to operate are evolving and ever-changing. Unemployment has skyrocketed. The markets are unstable. Fears of steepening infection curves now and of a second spike in the fall abound. The only thing that seems certain at this point is that we have entered an economic recession, one that has dramatically changed forecasts and that will have a significant impact on the state and the nation. Education, and the Manhattan Beach Unified School District, will not escape this impact. The Governor's May Revision, released on May 14, 2020, was a "baseline budget" that used the 2019-20 budget as a basis and incorporated updated projections based upon then-current economic indicators. On June 3, 2020, the Legislature announced that it had reached its own budget agreement based on significantly different assumptions and proposals than the Governor utilized. Although the Legislature approved its Budget Act on time on June 15, 2020, negotiations with the Governor continued through June 22, 2020, with details of the final 1 Sophia Bollag. “California budget deal could happen Friday, Gov. Gavin Newsom says.” Sacramento Bee. June 19, 2020. Accessed June 21, 2020. https://www.sacbee.com/news/politics-government/capitol-alert/article243671392.html. 2 David Shulman. “The Post-COVID Economy.” UCLA Anderson Forecast. June 24, 2020. Accessed June 27, 2020. https://www.anderson.ucla.edu/centers/ucla-anderson-forecast/june-2020-economic-outlook.


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agreement beginning to emerge on June 23. Throughout the state, analysts are working to dissect the legislation to understand how to interpret and apply the language for implementation on July 1, 2020. MBUSD is no different. Given the timing of this agreement, budget figures presented in this document are preliminary and will almost certainly need to be adjusted as the bill text, amendments, and trailer bill language are analyzed in full. It is also likely that additional revisions will be needed once the state receives complete information about its annual revenue when the extended July 15 tax deadline has passed; it is anticipated that information this could result in changes to the state’s budget in August or September, bringing potential corresponding changes to school district budgets after that point.

Economic Indicators The biggest question that economists are contemplating is whether the current recession will result in a “V” or “U” shaped curve, with a faster recovery, or an “L” or “swoosh” shaped curve, creating longer lasting negative impacts to the economy. No one debates that there will be a recession, even though a recession is not generally confirmed until there have been at least two successive quarters of declining GDP. The Bureau of Economic Analysis has affirmed a 5% drop in US GDP for the first quarter of 2020,3 and it seems unquestionable that the drop in the second quarter will be precipitous, with the Federal Reserve Bank of Atlanta projecting a drop of nearly 53%.4 The question is how long the downturn will last. A number of economists, including senior analysts at the UCLA Anderson Forecast, suggest that the downturn will take on a longer “L-shaped” or “swoosh” curve, with recovery predicted as late as 2022 or 2023. In a survey of over 30 economists from top universities in the US, polling analysts at FiveThirtyEight found that

more than half of respondents — 58 percent — thought the long, slow recovery of a “Swoosh” shape was most likely, with 19 percent predicting a U-shape and 13 percent calling for a W-shape with multiple declines and recoveries. Tellingly, only 1 out of 31 economists forecasted a V-shape, which would see a quick recovery after the sharp decline of the past few months. . . . On average, they thought there was roughly a 40 percent probability that GDP would return to its pre-crisis levels sometime in 2022. But

3 Bureau of Economic Analysis. “Gross Domestic Product, 1st Quarter 2020 (Second Estimate); Corporate Profits, 1st Quarter 2020 (Preliminary Estimate).” May 28, 2020. Accessed June 21, 2020. https://www.bea.gov/news/2020/gross-domestic-product-1st-quarter-2020-second-estimate-corporate-profits-1st-quarter. 4 Jeff Cox. “GDP is now projected to fall nearly 53% in the second quarter, according to a Fed gauge.” CNBC. June 2, 2020. Accessed June 21, 2020. https://www.cnbc.com/2020/06/02/gdp-is-now-projected-to-fall-nearly-53percent-in-the-second-quarter-according-to-a-fed-gauge.html.

Figure 1: Historical and Projected GDP


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they assigned a 32 percent chance to the possibility that GDP wouldn’t return to its pre-crisis level until 2023 or later.5

The UCLA Anderson Forecast revised its March forecast in advance of its June update – “the first time in its 68-year history that the UCLA Anderson Forecast has published an updated forecast between its regularly scheduled quarterly releases” – and Professor Emeritus Ed Leamer observed, “While we normally would use the historical data regarding expansions and recessions to form a forecast, this economic shutdown creates an economy so unlike any we have ever experienced that the historical data are rendered nearly irrelevant.”6 In their June update, they provided a number of dire projections, excerpts of which are found below:

• The public health crisis of the pandemic morphed into a depression-like crisis in the economy. To call this crisis a recession is a misnomer. We are forecasting a 42% annual rate of decline in real GDP for the current quarter followed by a “Nike swoosh” recovery that won’t return the level of output to prior fourth quarter of 2019 peak until early 2023.

• Despite all of the stimulus being poured into the economy, we anticipate a moderate recovery. Simply put, despite the Paycheck Protection Program too many small businesses will fail and millions of jobs in restaurants and personal service firms will disappear in the short-run. We believe that even with the availability of a vaccine it will take time for consumers to return to normal. (It took more than two years after 9/11 for air travel to return to its prior peak.)

• Although the economy apparently has bottomed it will take time before output and employment levels are restored to the levels achieved in the fourth quarter of 2019. Both fiscal and monetary policy reacted with great alacrity that thus far has prevented long term decline. However the huge debt buildup in both the public and private sectors will work to dampen output in the future. To be sure inflation will remain muted over the near term, but the combination of cost increases coming from prioritizing resilience over efficiency, record increases in the Fed’s balance sheet and high fiscal deficit regime as far as the eye can see will leave the way open for inflation later in the decade.7

The report also discusses that “the pandemic has telescoped trends that were already in place in the economy,” including digitization and online commerce, tensions with China, unification in the European Union, work from home options, and a shift from large cities and urban centers towards mid-sized cities and suburbs. Telegraphing the uncertainty in the economy, the Legislative Analysts Office has provided the state with an analysis of the economy that includes modelling for both a “U-Shaped” recession, with recovery during the second half of 2021, and an “L-Shaped” recession, with recovery incomplete until 2023, and a note that

5 Amelia Thomson-DeVeaux and Neil Paine. “Don’t Expect A Quick Recovery. Our Survey of Economists Says It Will Likely Take Years.” FiveThirtyEight. May 26, 2020. Accessed June 21, 2020. https://fivethirtyeight.com/features/dont-expect-a-quick-recovery-our-survey-of-economists-says-it-will-likely-take-years/ 6 UCLA Anderson School of Management. “Forecast Updates.” March 16 and April 10, 2020. Accessed June 21, 2020. https://www.anderson.ucla.edu/centers/ucla-anderson-forecast/march-2020-economic-outlook. 7 David Shulman. “The Post-COVID Economy.” UCLA Anderson Forecast. June 24, 2020. Accessed June 27, 2020. https://www.anderson.ucla.edu/centers/ucla-anderson-forecast/june-2020-economic-outlook.


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“outcomes beyond the range of our scenarios – especially those worse than we show – are entirely possible.”8

California’s Budget The 2020-21 budgeting process marks the first time in recent memory that the Governor and the Legislature did not reach full agreement on a budget deal by June 15. The Senate and the Assembly approved a Budget Act on time on June 15, but it was markedly different from the Governor’s plan, and it was clear that though the legislative deadline had been met there was, in fact, no “deal” in place. The parties continued to negotiate and came to an agreement that was announced on June 22, 2020. There were a number of points of agreement between the Governor and the Legislature from the outset:

• Provision of $1.5 billion in Federal CARES Act funding to all LEAs based on each LEA’s special education enrollment, estimated at $1,900 per student with special needs, estimated at $1,901,774 for MBUSD.

• Provision of $1.4 billion in Federal ESSER funds directly to LEAs based on each LEA’s Title I allocation, estimated at $111,463 for MBUSD.

• Reduction of employer contribution rates to STRS and PERS for 2020-21 and 2021-22 (CalSTRS would drop from18.4% to approximately 16.15% in 2020–21 and from 18.2% to 16.02% in 2021–22; CalPERS would be reduced from 22.68% to 20.7% in 2020-21 and from 24.6% to 22.84% in 2021-22)

• The provision of short-term flexibility by providing temporary increases to inter-fund borrowing allowances from 75% to 85%, excluding on-behalf pension payments from Routine Restricted Maintenance Account requirements, extending audit timelines, and allowing the sale of surplus LEA property to provide for one-time General Fund spending purposes

• The deferral of $1.87 billion in Proposition 98 funding from the 2019-20 budget year to the 2020-21 budget year in the form of a June deferral, to be repaid by July 15.

• The deferral of $5.28 billion in Proposition 98 funding from the 2020-21 budget year to the 2021-22 budget year in the form of a partial April and full May and June deferrals.

However, beyond this, there were a number of fundamental differences between the Governor’s budget proposal and the Legislature’s. The resolution of these differences created vastly different scenarios for MBUSD’s budget. May Revision Legislative Proposal Final Budget Act Applied a COLA of 2.31%, followed by a deficit factor LCFF reduction of 10% (est. reduction by $4,695,723 from 2019-20 funding levels)

Applied a COLA of 2.31% with no deficit factor reduction to the LCFF (est. additional $731,720 over 2019-20 funding levels)

Applies a 0% COLA to the LCFF (est. reduction by $12,593 from 2019-20 funding levels due to declining enrollment)

8 Gabriel Petek. “The 2020-21 Budget: California’s Spring Fiscal Outlook.” Legislative Analyst’s Office. May 8, 2020. Accessed June 21, 2020. https://lao.ca.gov/Publications/Report/4228.


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May Revision Legislative Proposal Final Budget Act Provided $2.9 billion in Federal CARES Act funding to LEA’s that receive Concentration Grant funding (est. $0 for MBUSD)

Provided $2.9 billion in Federal CARES Act funding to all LEAs in proportion to each LEAs LCFF funding (est. additional $2,532,536 for MBUSD)

Provides $3.84 billion in Federal CARES Act funding, including $2.86 billion allocated to LEAs in proportion to their supplemental and concentration grant funding and $980 million allocated based on the LCFF (est. additional $290,977 for the former and $866,644 for the latter - $1,157,621 in total – for MBUSD)

Provided $645 million for special education services and supports, allocated based on a rolling 3-year average of each LEA’s ADA (est. $645/ADA) (est. additional $672,351 over 2019-20 funding levels)

Provided $545 million for special education services and supports, allocated based on the existing AB602 distribution model, plus $100 million for the low-incidence pool (estimate not available)

Provides $545 million for special education services and supports, allocated based on a rolling 3-year average of each LEA’s ADA, plus $100 million for the low-incidence pool (est. $625/ADA) (est. additional $540,825 over 2019-20 funding levels)

No ADA Hold Harmless ADA Hold Harmless for the 2020-21 school year

ADA Hold Harmless for the 2020-21 school year

No instructional day/instructional minute flexibility

No instructional day flexibility but allowed instructional minute flexibility

Instructional minute flexibility with safeguards and a Learning Continuity and Attendance Plan in place

Removed LCFF reduction if federal funding was approved by July 1

Applied additional deferrals of $4.625 billion in 2020-21 should federal funding not be approved by September 1

Applies additional deferrals of $3.4 billion (for a total of $8.68 billion) should federal funds not be approved by October 15. Deferrals will be applied partially to February (paid in November) and fully to March, April, and May (paid in October, September, and August, respectively)

In addition, the final budget deal includes the elimination of the authority of the District to lay off non-management certificated staff, along with classified staff who hold positions in nutrition, transportation, or custodial services. The legislature also included intent language, which is not binding, but which indicates that the state’s recommendation that Districts maintain all staffing, without implementing any layoffs during 2020-21 (excepting through attrition and probationary and disciplinary release processes).


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One of the elements of the Budget Act that remains uncertain is related to the provision of Federal Learning Loss Mitigation Funding from the CARES Act. According to School Services of California, these funds may be used on “four general categories: student learning supports; general measures that extend instructional time for students; providing additional core academic support for students who need it; and providing integrated services that support teaching and learning—such as student and staff technology needs, mental health services, staff professional development, and student nutrition.”9 Some of these expenses may already be planned for and included in the District’s budget, but this funding may also need to be utilized to pay for new expenses that are as yet unknown. In announcing the budget agreement, Governor Gavin Newsom, Senate President pro Tempore Toni G. Atkins and Assembly Speaker Anthony Rendon issued a joint statement addressing the budget’s reliance on additional federal funding beyond the CARES Act, commenting:

The COVID-19 global pandemic has caused a sudden and dramatic change in our nation’s and state’s economic outlook – and has had a cascading effect on our state budget. . . . In the face of these challenges, we have agreed on a budget that is balanced, responsible and protects core services – education, health care, social safety net and emergency preparedness and response. . . . This agreement reflects our shared commitment to supporting schools, and is built on a foundation of equity.

They acknowledged ongoing work to be done and concluded, “Californians are doing their part – now it’s imperative for our federal partners to pass a responsible and comprehensive relief plan so states and local communities can continue to keep Americans safe while leading our national economic recovery.”10

The District The Manhattan Beach Unified School District serves 6,525 students from kindergarten to twelfth grade, plus approximately 350 additional preschool students. Students attend school at eight campuses – one preschool, five elementary schools, one middle school, and one high school. MBUSD consistently ranks as one of the highest performing unified school districts in California, and its schools and programs receive numerous honors. District awards include recognition as a National Green Ribbon district, and school recognitions as California Distinguished Schools, National Blue Ribbon Schools, and California Gold Ribbon Schools. The Mira Costa High School drama program has received statewide recognition, and the school is home to a Grammy award winning music program. Mira Costa’s Model United Nations program is nationally and internationally recognized with multiple national championships in the last six years. 48% of Mira Costa High School students participate on at least one athletics team, and the school was named Cal-Hi 2016 Sports D2 School of the Year. 87% of Mira Costa High School 9 School Services of California. “2020-21 State Education Budget Details Emerge.” June 23, 2020. Accessed June 23, 2020. https://www.sscal.com/publications/fiscal-reports/2020-21-state-education-budget-details-emerge. 10 Office of Governor Gavin Newsom. “Governor Newsom, Senate President pro Tempore Atkins and Assembly Speaker Rendon Issue Statement on Budget Agreement.” June 22, 2020. Accessed June 23, 2020. https://www.gov.ca.gov/2020/06/22/governor-newsom-senate-president-pro-tempore-atkins-and-assembly-speaker-rendon-issue-statement-on-budget-agreement/


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graduates attend college after high school, including Stanford, Harvard, Yale, Princeton, UCLA, and USC. 67.9% of graduating students succeed on at least one AP test during high school. The District is a leader in the implementation of classroom technology and STEM programs, and it has, over the past few years, placed significant focus on the social and emotional learning of its students, helping them to strive to find the right balance between school achievement and mental health needs, including stress reduction, adequate sleep, and healthy levels of play time, down time, and family time. MBUSD has brought this issue to the forefront in the larger community and is a resource to many districts in this area. In seven of the last ten years, one of MBUSD’s teachers was named a Los Angeles County Teacher of the Year, and in 2012, 2013, and 2019 respectively, MBUSD teachers Michael Hayden, Maggie Mabery, and Kim Holz were named California Teachers of the Year. In addition to outstanding students and excellent teachers, MBUSD is extremely fortunate to have a high level of parental involvement in its schools and very strong partnerships with community groups such as the Manhattan Beach Education Foundation, PTAs and the PTSA, MBX, the City of Manhattan Beach, Chevron, Beach Cities Health District, the Manhattan Beach Chamber of Commerce, and other local organizations and businesses. These local partnerships have been and continue to be critical in providing the resources to allow MBUSD to continue to offer the outstanding educational programs that it maintained through the recession and continues to build upon as it moves forward.

Revenue

Enrollment While demographic patterns throughout California have generally indicated declining enrollment, MBUSD was fortunate to see relatively stable enrollment through 2014-15. This changed in 2015-16, when enrollment declined by over 100 students, representing a 1.4% decline. In 2016-17, enrollment matched 2015-16, but in 2017-18, 2018-19, and 2019-20 enrollment numbers reflected additional declines, with a total decline by approximately 250 students over that three-year period. Table 1: Census Day Enrollment 2014-15 to Present

TK/K 1 2 3 4 5 6 7 8 9 10 11 12 Total

2014-15 419 455 470 494 496 484 506 567 455 634 657 622 631 6890 2015-16 395 411 464 488 500 502 485 511 559 586 627 646 600 6774 2016-17 442 402 427 480 489 514 491 478 506 707 584 622 634 6776 2017-18 394 430 414 429 474 495 502 469 467 651 698 591 633 6647 2018-19 448 363 426 413 438 474 473 495 472 631 648 692 610 6583 2019-20* 455 399 367 429 417 449 480 466 494 596 633 648 691 6524

*preliminary figures Declining enrollment leads to a decrease in revenue provided through the LCFF. In order to provide relief from sharp revenue reductions resulting from enrollment fluctuations, when a district’s revenue declines, the state allows the district to base its current year revenues on the


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higher of the current or the prior year’s enrollment numbers, thereby delaying some of the effects of a decrease until the following year and providing the district with time to plan and prepare and to determine whether a single year’s decline in enrollment is anomalous or ongoing. However, with MBUSD’s enrollment declining for the third time in a row, revenue continues to be negatively impacted on a year-over-year basis. In building projections for future years, the District relies upon a variety of analyses, including a demographic survey conducted during the District’s master planning process, a regression analysis, a cohort survival model, and a weighted model incorporating both the regression analysis and the weighted model. In comparing these projections with actual enrollment numbers over the past several years, none provides a precisely accurate projection, but the weighted average has provided the figures closest to actual enrollment, and that is the methodology that the District is currently using in establishing its enrollment projections. Using these numbers, the District projects ongoing declining enrollment over the next two years, with stabilization possible in the third year. Table 2: Enrollment Projections – Weighted Average (Regression Analysis + Cohort Survival)

TK/K 1 2 3 4 5 6 7 8 9 10 11 12 Total

2020-21 421 374 385 370 420 423 450 462 465 624 601 631 646 6272 2021-22 423 354 367 360 385 408 460 464 451 625 633 654 667 6250 2022-23 431 358 358 348 366 678 438 457 469 627 634 682 707 6252

While it is too early to draw definitive conclusions, preliminary enrollment counts for 2020-21 suggest that projections may be somewhat underestimated, partially due to increasing numbers of accepted interdistrict permit requests, including the new permit category for grandparents living within MBUSD boundaries, and partially due to higher than anticipated resident enrollment. Historically, MBUSD experiences some attrition as well as some new enrollment over the summer months and the first part of the fall – and given all of the uncertainties presented by school re-opening plans the District anticipates that there may be more transiency than usual – so it is likely that the current enrollment count of 6,301 will change by the time next year’s census count is taken in October, but if this number remains higher than anticipated it will result in additional funding for the 2021-22 fiscal year, as it is unlikely to be higher than total enrollment in 2019-20 and will therefore not impact 2020-21 funding.

LCFF Funding – Base Grant Now in its eighth year of implementation, the Local Control Funding Formula (LCFF) provides a per pupil “base” grant, a figure which is augmented by additional funding to provide 24:1 class sizes at grades K-3 and to support college and career support at grades 9-12. Districts receive additional funding through “supplemental” and “concentration” grants whose size is determined by the unduplicated count of high needs youth enrolled in the District. For the first six years, the state provided significant funding increases to schools through the LCFF as it worked to bring school funding back to 2008 levels. This goal was largely achieved in 2018-19 (two years ahead of projections).11 For 2019-20, the state funded the LCFF at the statutory COLA of 3.26%

11 When the LCFF was implemented, it included a funding restoration plan that targeted the statutory obligation to education that would, in essence, restore purchasing power to the level of 2007-08. However, after this plan was put


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without any enhancement, making it the first year of a true “COLA-only” increase to LCFF and illustrating for the first time the true discrepancy between COLA-only LCFF increases and “on the natural” cost increases for salary, pensions, health and welfare and other benefits. For 2020-21, as discussed previously, given the state’s current fiscal condition, there will be no increase to LCFF per-ADA grant amounts, meaning that the state will neither fund the 2.31% statutory COLA nor impose the 10% reduction that had previously been discussed. This results in base grant projections as follows: Table 3: 2020-21 Base Grant Projections

Grade Span

PY Base Grant (Amount per

ADA)

COLA (2.31%)

Reduction (-10%)

Augmentation Grant

Base Grant

TK-3 $7,702 $178 (-$788) $801 $8,503 4-6 $7,818 $181 (-$800) $-0- $7,818 7-8 $8,052 $186 (-$824) $-0- $8,052 9-12 $9,329 $215 (-$954) $243 $9,572

It should be noted that, due to the timing of the issuance of the state budget, estimates of LCFF funding are very preliminary and may need to be adjusted as assumptions are confirmed.

LCFF Funding – Supplemental and Concentration Grants In addition to base grant funding, districts also receive Supplemental and Concentration Grants, providing additional funding to support the needs of the district’s English Learner, low income, homeless, and foster youth (referred to as the “unduplicated count,” or the the Unduplicated Pupil Percentage, or UPP). Supplemental Grants enhance per-ADA funding by 20% for each student included in the UPP; Concentration Grants (only provided when a district’s UPP is greater than 55%) provide an additional 50% in per-ADA funding for qualifying districts. The unduplicated count in MBUSD has been close to 5% since the LCFF’s inception:

Table 4: MBUSD Unduplicated Pupil Percentages by Year12

Year UPP 2013-14 4.00% 2014-15 3.50% 2015-16 4.10% 2016-17 4.89% 2017-18 5.32% 2018-19 5.55%

in place, and during the funding restoration period, the state added increases to STRS and PERS rates to the mix without adjusting the funding target by the same amount, so when the state achieved “full funding,” education was not provided with the same purchasing power that it had in 2007-2008. 12 California Department of Education. “Local Control Funding Formula – Funding Snapshot.” Accessed February 23, 2020. http://ias.cde.ca.gov/lcffsnapshot/lcff.aspx


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Preliminary 2019-20 data shows a 6.2% unduplicated pupil percentage, but it should be noted that this is based on current year figures, whereas the UPPs listed in the chart above, which are the figures used for funding purposes, are based on a three-year average, so the District’s official 2019-20 UPP is likely to be lower in its final form. Table 5: 2018-19 Lowest Statewide Unduplicated Counts by District

Rank County District Type Basic Aid

Parcel Tax UPP

10 Contra Costa Canyon Elementary Elementary N N 6.60% 9 Los Angeles Manhattan Beach Unified Unified N Y 5.55% 8 Los Angeles Hermosa Beach City Elementary Elementary N N 5.51% 7 Contra Costa Lafayette Elementary Elementary N Y 5.20% 6 Contra Costa Moraga Elementary Elementary N Y 5.05% 5 Santa Clara Los Gatos-Saratoga Joint Union High High School Y Y 4.37% 4 Contra Costa Orinda Union Elementary Elementary N Y 3.01% 3 San Mateo Hillsborough City Elementary Elementary Y Y 2.90% 2 Alameda Piedmont City Unified Unified N Y 2.60% 1 Marin Ross Elementary Elementary Y Y 1.29% Table 6: 2018-19 Selected LA County Unduplicated Counts by District (20% or less &/or in the South Bay Region)

County Rank District Type Basic Aid Parcel Tax UPP 80 Lennox Elementary N Y* 95.21% 67 Hawthorne Elementary N Y* 89.20% 62 Inglewood Unified Unified N N 87.35% 60 Centinela Valley Union High High School N Y* 86.16% 58 Lawndale Elementary Elementary N Y* 85.78% 25 Wiseburn Unified Unified N Y* 43.67% 21 Torrance Unified Unified N N 38.20% 19 Culver City Unified Unified N Y 36.93% 13 Santa Monica-Malibu Unified Unified N N 28.25% 10 South Pasadena Unified Unified N Y 20.74% 9 Redondo Beach Unified Unified N N 18.68% 8 Beverly Hills Unified Unified Y N 18.59% 7 El Segundo Unified Unified N N 16.73% 6 San Marino Unified Unified N Y 15.79% 5 Las Virgenes Unified Unified N Y 15.55% 4 Palos Verdes Peninsula Unified Unified N Y 12.97% 3 La Canada Unified Unified N Y 8.11% 2 Manhattan Beach Unified Unified N Y 5.55% 1 Hermosa Beach City Elementary Elementary N N 5.51%

*these districts together passed a shared “regional” parcel tax with no sunset date in 2012.


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MBUSD’s exceptionally low unduplicated count compares with a statewide average UPP of 61.58% and a Los Angeles County average UPP of 73.11%. It is the second lowest unduplicated count both in the County of Los Angeles and for a unified district in all of California (behind Hermosa Beach City Elementary and Piedmont City Unified, which were at 5.51% and 2.6% respectively, in 2018-19). Supplemental grant funding for MBUSD is preliminarily estimated at $635,307 for the 2020-21 school year.

Local Revenue – Measure MB In June 2018, Manhattan Beach voters passed Measure MB, a local funding measure that provides funding to the District in the amount of $225 per parcel of land in the City of Manhattan Beach. There are approximately 13,090 eligible taxable parcels of land in the City. Although demographic information from the Manhattan Beach Chamber of Commerce reflects that 13.9% of residents of Manhattan Beach are senior citizens age 65 or older who might be eligible for exemptions,13 the actual exemption rate for 2018-19, the first year during which revenues from this source were collected, was 14.45%, representing 1,892 exemptions (1,888 senior exemptions and 4 SSI/SSDI exemptions). Based on this exemption rate, the District anticipated receiving approximately $2.5 million annually in additional revenue for the district for six years, from 2018-19 through 2023-24. In 2018-19, it was anticipated that the District would receive $2,471,625 in Measure MB revenue, assuming a 100% rate of payment. Actual revenue of $2,448,736 was collected (representing a 99% rate of payment). Based on this experience, future revenues for 2019-20 and beyond are estimated at $2,459,925 per year, representing a 99% rate of payment. The District is utilizing Measure MB funds to support teaching positions that will allow the District to maintain manageable class sizes, provide programs in math, science, reading, language arts, social studies, art, music and STEM (science, technology, engineering and math), and prepare students for college and careers. Funding in 2018-19 supported 27 positions, allowing the District to delay significant expenditure reductions originally planned for that year. However, based on salary cost increases, in 2019-20 Measure MB funds supported 23.5 positions, and this number may be lower in 2020-21 and beyond. It should be noted that ongoing increases to costs have District’s eroded the District’s reserve, and the District has begun to implement expenditure reductions, albeit at a slower pace than would have been the case without Manhattan Beach voters’ passage of Measure MB.

Local Revenue – Manhattan Beach Education Foundation In addition to Measure MB, the District is fortunate to have the Manhattan Beach Education Foundation (MBEF) as a partner. MBEF is an independent fundraising organization that has provided significant funding to the District each year since its inception in 1983 to help to provide “small class sizes, rigorous academics and a breadth of educational experiences from kindergarten through high school.”14 For the past six years this figure has been over $5 million and growing, and 2020-21 grants to the schools will amount to over $6.4 million. MBEF grants

13 Manhattan Beach Chamber of Commerce. “Demographics.” 2016. Accessed June 13, 2018. http://www.manhattanbeachchamber.com/shop/demographics/. 14 Manhattan Beach Education Foundation. “History and Mission.” 2018. Accessed June 13, 2018. https://mbef.org/about/history/.


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have funded numerous positions and programs, providing additional staffing to lower class sizes as well as music teachers, elementary physical education teachers, librarians, counselors, science and reading specialists, and a variety of additional programs. MBEF also supports the District’s ongoing work in the areas of social inclusion and social emotional learning and is a partner to the District in identifying and addressing emerging priorities and needs. However, as the District enters a period of budgetary constraint, it is anticipated that MBEF funding will be needed to sustain the core instructional program and that its capacity to support co-curricular and enrichment programs will be diminished. MBEF has established an endowment fund and is working to grow this fund, which held $18.5 million as of August 2018, to eventually hold $20 million. This will enable MBEF to provide ongoing funding not dependent solely on annual donations. It is anticipated that if MBEF is able to achieve its goal, the endowment fund will provide revenue of $1 million per year to support District programs.

Other Revenue Sources In addition to revenue described above, the District anticipates receiving ongoing local revenue from its Shared Use Agreement with the City of Manhattan Beach. This agreement has been in place since 2013-14 and was most recently amended to support a six-year extension of term through the 2023-24 school year and to include an annual maximum CPI increase of $25,000. For 2020-21, the District anticipates receiving over $800,000 through this agreement. In addition, MBUSD will continue to participate in the Mandate Block Grant program, which provides a per-ADA allocation to offset the costs of state-mandated requirements imposed on districts and is anticipated to generate just under $280,000 for the District. The recently signed Budget Act includes an increase to special education funding, as noted previously. Based on a preliminary analysis, the District anticipates that this will result in $540,825 in additional revenue. This amount has been included in the District’s 2020-21 budget, though it should be noted that this is an early estimate that may need to be adjusted in the future. As noted previously, the District anticipates receiving $111,463 in Federal ESSER funds in the 2020-21 fiscal year (in addition to $110,466 in COVID-19 response funds received from the State through AB 117 and utilized during the 2019-20 fiscal year). Preliminary estimates also indicate that the District will receive an additional $3,059,395 in Federal CARES Act funding provided through the recently approved Budget Act. ESSER funds have been included in the District’s 2020-21 budget, but CARES Act funds have not yet been included, as the District is still determining whether some or all of these revenues would need to be associated with additional increased costs, and the timeline under which they must be expended.


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Without the CARES Act revenue, the District anticipates total 2020-21 revenue in the amount of $83,694,275. The District’s largest source of revenue continues to be from the state through the LCFF, with the second largest source being local revenue, including funding from Measure MB, MBEF, and other community partners. It should be noted that the District anticipates that the Local Revenue amount will grow over time as it typically receives what are referred to as “Fund 06” donations from PTA’s, booster groups, grants, and other such sources. These funds are generally targeted (restricted) one-time donations, and the associated revenue (and expense) is not included in the District’s adopted budget but is added over the course of the year as it is received.

Expenditures The District anticipates total expenditures in the amount of $83,620,334. The largest category of expense is for personnel costs, with certificated and classified salary and benefits comprising 85% of projected expenses. Over the course of the year, this percentage will decrease slightly as Fund 06 non-personnel expenses increase, but personnel costs will remain the large majority of the District’s expenses. The District currently anticipates a balanced budget for 2020-21, with a surplus of revenues over expenditures. This would be the first time in several years that this has occurred, and it should be noted that due to anticipated increasing expenses and decreasing revenues, deficits are anticipated in future years, as will be discussed along with the District’s Multi-Year Projection.

LCFFRevenue$56,083,494

67%

FederalRevenue$2,251,985

3%

OtherStateRevenue

$10,144,71912%

LocalRevenue$15,214,077

18%

Figure 2: 2019-20 Revenue Sources

CertificatedSalary

$34,250,49941%

ClassifiedSalary

$14,558,18418%

Benefits$22,065,715

26%

Supplies$1,702,162

2%

Services$10,701,913

13%

OtherOutgo/Indirect$341,7610%

Figure 3: Budgeted Expenditures by Category


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To ensure fiscal solvency, the District has implemented expenditure reductions over the past several years. While these reductions do not mitigate the structural challenges of the District’s budget – which are primarily caused by ongoing increases to costs (salary, benefits, and special education) that are not offset by increases to revenue – they had some impact in helping the District to avoid the elimination of instructional positions in prior years. Between 2015 and 2020, the District made the following reductions:

• The District’s professional development budget was reduced by over $500,000 • The District’s instructional materials budget was reduced by over $540,000 • The District’s technology budget was reduced by almost $1,030,000 (equipment

replacement reduced by almost $300,000; services/supplies reduced by over $730,000) • The District’s budgets for other departments were reduced by almost $220,000

As noted earlier, for 2020-21, the District has eliminated 38.16 FTE’s, including 30.76 certificated positions and 7.4 classified positions. This reduction will increase class sizes and have significant additional negative impacts to the instructional program and the District’s operations. Without significant changes in the District’s fiscal outlook, continuing reductions of similar or larger size will be necessary in future years, as will be discussed below.

Cash Flow Districts receive their LCFF funding through a combination of state funding and local property tax dollars. State funding is apportioned on what is called a 5-5-9 schedule, so that districts receive 5% of their funding in July, 5% in August, and 9% in each month thereafter. For MBUSD, state funding under the LCFF amounts to $10,226,894 (down from an anticipated $12,173,390 in 2019-20), apportioned to the district on the 5-5-9 schedule ($511,345 in the first two months and $920,421 in each month thereafter). In addition, the District receives $1,282,254 in funds from the temporary income tax increase authorized by voters through Proposition 55 via the Education Protection Account; these funds will be used to pay for classroom teachers’ salaries and benefits as authorized by Board resolution 2020-20, approved on May 20, 2020, and are distributed quarterly rather than according to the 5-5-9 schedule. The remainder of LCFF revenue ($44,574,346 for MBUSD) comes to the District in the form of property tax revenue. This revenue is disbursed to districts at different times of the year based on statutory timelines and formulas; as one might expect, the largest disbursements generally occur in December and April, and disbursements are small in the other months. As a result of the state funding and tax disbursement schedules, and particularly as the proportion of funding shifts more heavily towards property tax instead of state aid, it is not uncommon for revenue to be insufficient to cover costs during the months leading up to December and April. Districts that do not have sufficient reserves often engage in short-term borrowing, either by borrowing from other funds held by the District or, if such funding sources are insufficient, by participating in a County borrowing pool. Such borrowing requires that funds be repaid (with interest) within the fiscal year during which they were borrowed. While MBUSD was historically able to meet cash flow needs by borrowing from within other funds during previous years, it became necessary to begin participating in the County borrowing pool in 2017-18. This need continues through 2020-21. On June 17, 2020, the Board authorized inter-fund borrowing


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via Board Resolution 2020-23, and on June 29, 2020, the Board will be asked to authorize the issuance of Tax Revenue Anticipation Notes (TRANs) in the amount of $17 million via Board Resolution 2020-22 (if this maximum is utilized, it will mark a significant increase from $7.5 million in 2017-18, $6 million in 2018-19, and $10.2 million in 2019-20; it should be noted that 2020-21 borrowing may be less than the maximum $17 million allowed by the resolution). In addition to borrowing money for cash flow purposes via TRANs, the District may also borrow from funds held outside of its General Fund as was authorized by the resolution mentioned above. With the passage of legislation that allows for greater inter-fund borrowing in the 2020-21, the Board may be asked to amend Resolution 2020-23 to increase the maximum amount that may be borrowed through this mechanism. As the District’s reserve level continues to decline, it is anticipated that such borrowing will continue to be needed for the foreseeable future. For 2020-21, the state budget provides for nearly $8 billion in cash deferrals. Through these deferrals, the state will delay payment of revenues owed to the District so that, instead of receiving state funds in February through June of 2021, MBUSD will receive them in July through November of 2021. Implementation of the deferrals will mean that MBUSD will be owed nearly $5 million by the state at the end of the 2020-21 fiscal year and will likely need to issue a second set of TRANs in order to have enough cash on hand to meet its financial obligations while waiting for deferral repayments to be made. It is important to understand that borrowing is only permitted to the extent that the amount borrowed can be repaid out of the General Fund within the fiscal year during which it is borrowed, or in the next fiscal year if the borrowing takes place within the final 120 calendar days of a fiscal year. Such borrowing is intended to provide a means to ensure smooth cash flow but is not a way to defer general fund obligations to a future year. The District can only issue TRANs that it knows that it can repay, and so, while TRANs can help to ameliorate short term cash flow challenges they are not a solution to ongoing deficit spending. Further, if the state implements the vast deferrals included in the Budget Act, there may be some concerns about the capacity of the TRANs market to meet the demand. Many districts will not have sufficient reserves to provide cash to support the loss, even temporarily, of 40% of their state aid apportionments, and this will mean a significant increase in the amount of TRAN issuances, leading to potential increases to borrowing costs and market saturation. Planned deferrals may be “triggered off” if additional revenue is provided to the state by the federal government by October 15, 2020. It should be noted that the District’s increasing dependence on short-term borrowing raises concerns. The Los Angeles County Office of Education (LACOE), which bears responsibility for reviewing and affirming the District’s budget reports and certification, has previously advised, “Our office is extremely concerned about the District’s continued reliance on Tax Revenue Anticipation Notes (TRANs) to meet its cash obligations, and emphasizes the urgency for the District to implement structural fiscal changes. We caution the District to carefully monitor its cash to ensure that sufficient cash is available to cover its current obligations.”15

15 Andrew Surendranath. “Manhattan Beach 2019-20 First Interim Letter.” February 5, 2020.


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Multi-Year Projection In general, the District adheres to assumptions provided by LACOE in building its Multi-Year Projections. However, in the current year, given that 2020-21 budget projections have been enacted in law but are not yet updated in LACOE’s assumptions, the District has utilized estimated information based on the 2020-21 Budget Act for 2020-21. The District continues to utilize LACOE’s assumptions for 2021-22 and 2022-23:

The District’s modified assumptions for 2020-21 are as follows:

LCFF REVENUE 2020-21 COLA 0% Deficit Factor 0% Effective Deficit Factor 0% OTHER FACTORS 2020-21 Special Education increase $625/ADA

Utilizing these assumptions and the information included above, the District has developed an updated multi-year projection for the current and subsequent two fiscal years. This projection indicates that while MBUSD will end the year with sufficient reserves, ongoing deficit spending, escalating mandatory costs, and projected revenue decreases will result in diminishing ending fund balances. MBUSD’s ending fund balance will require the District to lower its minimum Reserve for Economic Uncertainties (REU) from the Board-directed 5% to the legally required 3% in 2021-22. Further, The District will need to continue to enact significant budgetary


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reductions in future years in order to maintain the required 3% REU. While these projections could change based on actual receipt of revenues and actual expenditures, the projected decreases to the ending fund balance are part of an ongoing trend and are compounded by anticipated future revenue reductions resulting from the current economic recession. The depletion of reserves may be prolonged over more years than current projections indicate, but significant expenditure reductions will be needed on an ongoing basis, as, even if the financial outlook improves more quickly than anticipated, future increases to expenditures are anticipated to outpace increases to revenues. The declining size of the District’s ending fund balance, its REU, and its undesignated amount can be seen in the following table: Table 7: Surplus/Deficits and Reserve amounts as a Percentage of Expenditures

Year Excess (Deficiency) Ending Balance as a % of Expenditures

REU Undesignated Amount

2011-12 ($1,078,135) 27.42% 5% 22.00% 2012-13 ($2,956,203) 22.62% 5% 15.47% 2013-14 $1,127,733 24.98% 5% 17.40% 2014-15 ($1,402,406) 19.75% 5% 11.69% 2015-16 $79,097 18.13% 5% 10.44% 2016-17 ($75,426) 18.16% 5% 9.63% 2017-18 ($2,300,560) 14.48% 5% 5.92% 2018-19 ($2,851,599) 9.40% 5% 1.44% 2019-20 ($2,016,284)* 7.17%* 5%* 1.09%* 2020-21 $74,041* 7.55%* 5%* 1.36%* 2021-22 ($2,562,712)* 4.71%* 3%* 1.67%* 2022-23 ($1,365,401)* 3.04%* 3%* 0.00125%* *projected at budget adoption, with planned expenditure reductions for the current and subsequent two fiscal years.

Although the District realized a budget surplus in each of the years from 2004-05 through 2010-11, the District has been in a deficit spending scenario in all but two years since that time, with 2020-21 representing a possible third year. A review of the District’s budgetary history reflects significant changes in the amount of deficiency between budget adoption and unaudited actuals, but this generally positive change still resulted in overall budget deficits. Further, while the change was consistently positive prior to 2018-19, averaging approximately $2.2 million over the five years leading up to that point, in 2018-19 the change was negative by $2.7 million, bringing the new five-year average down to $826,512 and the five-year average of the percent of budget represented by the change down from 3.38% to 1.33%. The changes in projections have stemmed from a variety of sources. They are not predictable and therefore cannot be incorporated into the District’s multi-year projections. However, ongoing positive swings could allow the District to slow planned reductions.


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Table 8: Changes to Budget Excess/(Deficiency) from Adoption to Unaudited Actuals

Adopted Budget Unaudited Actuals Total Change Change as % of Budget 2011-12 ($2,176,236) ($1,078,135) $1,098,101 2.08% 2012-13 ($5,682,446) ($2,956,204) $2,726,242 4.70% 2013-14 ($2,977,006) $1,127,733.00 $4,104,739 7.16% 2014-15 ($3,211,807) ($1,402,406) $1,809,401 2.88% 2015-16 ($683,646) $79,099.47 $762,745 1.11% 2016-17 ($3,339,507) ($75,426) $3,264,081 4.44% 2017-18 ($3,303,012) ($2,300,560) $1,002,452 1.30% 2018-19 ($145,480) ($2,851,599) ($2,706,119) (3.06%) 2019-20 ($3,771,859) ($2,016,284)* $1,755,575* 2.02%

*year-to-date projected “swing” at estimated actuals Barring significant increases to revenue, increases to expenditures will continue to exceed increases to revenue, and as existing reserves are depleted it will be necessary to continue to make significant expenditure reductions. It is important to understand that, even were the District to eliminate all deficit spending shown in the current Multi-Year Projection, further reductions would be needed in future to maintain a balanced budget and a positive three-year outlook, as increases to expenditures will continue to outpace increases to revenues even after the current recession unless there are changes to an LCFF growth model based on COLA-only increases. Utilizing LACOE guidance as described above, the District anticipates significant reductions to revenues for 2021-22 and 2022-23. Although the Budget Act avoided funding cuts for K-12 education in the 2020-21 fiscal year, this was accomplished by making significant reductions in non-K-12 budget areas and through unprecedented reliance on cash deferrals. If federal funding is provided by October 15, 2020, the deferrals will not be enacted; conversely, if the federal funding does not come through, the state will need to address the repayment of the deferrals while also developing a 2021-22 budget that will address the ongoing impacts of the current recession. And, as the federal funding is a one-time source of funding, any ongoing statewide deficits will need to be addressed through subsequent additional spending reductions. Although education funding was largely protected in 2020-21, whether or not this protection will extend beyond the current year is unknown. Based on LACOE’s May Revision guidelines, the District is currently anticipating a drop in LCFF funding by over $6 million between 2020-21 and 2021-22. In addition to LCFF funding challenges, the District also anticipates increasing impacts related to the growth in employer contribution rates for CalSTRS and CalPERS. While the 2020-21 budget provides some relief in this area, this relief is accomplished by diverting long-term investment to the short-term – so, while rates for 2020-21 and 2021-22 are anticipated to be lower than previously projected, representing savings of almost $1.1 million in 2020-21 and just over $900,000 in 2021-22, rates will go back up in 2022-23 and may do so at a steeper rate than previously anticipated in order to compensate for the shift of funding to the earlier years. In addition, as the retirement systems work to address their liabilities and ensure that they will remain fiscally solvent and fully funded, CalSTRS and CalPERS will both continue to examine their actuarial assumptions and to adjust anticipated future employer contribution rates. The table below describes both CalPERS and CalSTRS projected rate increases, though it is important to note that projected rates for the next two years are preliminary and that rates for


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future years can fluctuate and have changed by as much as a full percentage point over the last few years. These rate increases come after more than 30 years of lower contributions. The last time that CalPERS rates were above 11% was in 1986-87; the highest rate since 1979-80 was in 1980-81 when rates peaked at 13.119%.16 In the 2019-20 budget the Legislature provided a revenue investment proposed by Governor Newsom that offset employer contribution rates to STRS and PERS by just over 1% for 2019-20, by 0.7% and 0.9% respectively for 2020-21, and by 0.3% for both funds thereafter. While this provided welcome relief in reducing previously projected increases – though there were still increases – and a landmark action by the legislature, which had previously done nothing to allocate funds beyond those provided through the LCFF and other Proposition 98 funding sources – the last portion of that investment is what is being used instead to provide employer contribution relief over the next two years. As can be seen in the chart below, increases will continue over the coming years, after that relief is expended. Table 9: Retirement System Employer Contribution Rates

CalPERS Actuals17/ Current Projection18

CalSTRS Actuals/ Legislative Limit19

2009-10 9.709% 8.250% 2010-11 10.707% 8.250% 2011-12 10.923% 8.250% 2012-13 11.417% 8.250% 2013-14 11.442% 8.250% 2014-15 11.771% 8.880% 2015-16 11.847% 10.730% 2016-17 13.888% 12.580% 2017-18 15.532% 14.430% 2018-19 18.062% 16.280% 2019-20 19.721% 17.100% 2020-21 20.7% (reduced from 22.8%) 16.15% (reduced from 18.4%) 2021-22 22.84% (reduced from 24.6%) 16.02% (reduced from 18.1%) 2022-23 25.500% 18.100% 2023-24 26.200% 18.100% 2024-25 26.500% can increase by up to 1% per year to a maximum

employer contribution rate of 20.25%; unfunded actuarial obligation is to be eliminated by 2046

2025-26 26.400% 2026-27 26.200%

16 Employer Contribution Rate History. (30 June 2014.) CalPERS Schools Pool Actuarial Valuation – June 30, 2014. Retrieved from https://www.calpers.ca.gov/docs/rate-history-schools-2014.pdf. 17 Charlene Quilao & Sheila Vickers. “Ask SSC . . . What Are the CalSTRS, CalPERS, Social Security, Medicare, and SUI Historical Rates?” School Services of California. October 18, 2019. Accessed November 30, 2019. https://www.sscal.com/publications/fiscal-reports/ask-ssc-what-are-calstrs-calpers-social-security-medicare-and-sui. 18 CalPERS Finance and Administration Committee. “Agenda Item 7d: Schools Valuation and Employer/Employee Contribution Rates.” April 21, 2020. Accessed June 26, 2020. https://www.calpers.ca.gov/docs/board-agendas/202004/financeadmin/item-7d-00_a.pdf 19 CalSTRS. “Employer Directive 2014-05” June 26, 2014. Accessed November 30, 2019. https://www.calstrs.com/sites/main/files/file-attachments/ed2014-05_calstrs_long-term_funding_legislative_changes_0.pdf?1403907585.


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In addition to pension cost increases, the District has been impacted by ongoing cost increases related to its Special Education program. This is due to a number of factors including increases to salary costs, the number of positions funded, particularly in classified staff, and legal services. The LAO recently published a report on Special Education in California in which it observes:

After remaining at 10.8 percent throughout the early 2000s, the share of students receiving special education has increased steadily every year since 2010-11. In 2017-18, 12.5 percent of California public school students received special education. Though rates have been increasing in California, all but seven states still have higher rates. In 2017-18, the median state provided special education services to 14.3 percent of its students. 20

In MBUSD, the identification rate was 11.9% in 2016-17, 13.0% in 2017-18, and 13.8% in 2018-19. Within this, the District sees disproportionately high numbers of students with speech or language impairments, emotional disturbance, or other health impairments, and low numbers of students with intellectual disabilities and specific learning disabilities. According to the LAO, “the average annual cost of educating a student with disabilities ($26,000) is almost triple that of a student without disabilities ($9,000).” The LAO also states:

Between 2007-08 and 2017-18, inflation-adjusted special education expenditures increased from $10.8 billion to $13 billion (28 percent). Both state and federal funding decreased in inflation-adjusted terms over this period, primarily as a result of declining overall student attendance. Consequently, local unrestricted funding has been covering an increasing share of special education expenditures (49 percent in 2007-08 compared to 61 percent in 2017-18). We estimate that about one-third of recent increases in special education expenditures are due to general increases in staff salaries and pension costs affecting most school districts. We estimate that the remaining two-thirds of recent cost increases are due to a rise in an incidence of students with relatively severe disabilities (particularly autism) which require more expensive and intensive supports.

In 1977, federal law under the Individuals with Disabilities Education Act (IDEA) provided for the federal government to provide funding to cover a portion of the “excess cost” to educate students with disabilities, estimated to be a doubling of the average per-pupil expenditure for students without disabilities. The legislation established a maximum amount for federal funding of “40 percent of the 20 Legislative Analyst’s Office. “Overview of Special Education in California.” November 6, 2019. Accessed November 30, 2019. https://lao.ca.gov/Publications/Report/4110.

Figure 4: Federal Funding for Special Education


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average per-pupil expenditure in public elementary schools and secondary schools in the United States” per student with disabilities who receives special education and related services. The LAO notes that actual federal funding has never come close to this target. Firstly, in California, the “excess cost” to educate a student with disabilities is 170% - not 100% - of the cost to educate a student without

disabilities,21 and, secondly, the federal government’s contribution in 2019 is 13.8%, far below the 40% target.22 Similarly, state grants, one of the few remaining sources of categorical funding remaining under the LCFF, funds only a portion of the remaining cost under a relatively complex system of 11 funding programs, granting funds sometimes based on total district enrollment, sometimes based on numbers of identified students, and sometimes based on other demographic and competitive factors. The state is working to both simplify the state funding formula and enhance the state’s contribution, and has taken an important first step by providing a significant investment of $545 million and by shifting the funding structure to be based on each district’s ADA rather than through the historical AB 602 funding distribution model. However, this infusion will not make up the gap between the federal government’s actual and target funding, nor will it address ongoing increases to costs. In Manhattan Beach, the District’s contribution has outpaced the statewide average, rising from 60% in 2013-14 to 65.4% in 2014-15, 67.4% in 2015-16, 73.5% in 2016-17. However, this percentage has decreased over the past two years, with the District contributing 73% in 2017-18 and 65% in 2018-19 (73.07% when excluding revenue and expense related to the District-provided SELPA’s Regional Program for students who are Deaf and Hard of Hearing, whose costs are 100% funded by contributions from the Districts of Residence of the students who are served). In 2018-19, the District’s contribution was 64.65% when including DHH Program revenue and expense, and 71.3% without. The District recently contracted with Strategic Consultation for Schools to study this data and make recommendations to help ensure that the District delivers a strong program while implementing cost controls. Recommendations include the development of a variety of systems, structures, and procedures to ensure strong general education support structures, a clearly articulated continuum of services, and structures to monitor and ensure appropriate and effective staffing. Changes implemented as a result of this study may have both short and long term budgetary impact for the District and may change some of the trends upon which current 21 Gabriel Petek. “Overview of Special Education in California.” Legislative Analyst’s Office. November 6, 2019. Accessed February 27, 2020. https://lao.ca.gov/Publications/Report/4110 22 NEA. “IDEA Funding Gap.” Accessed February 27, 2020. http://www.nea.org/assets/docs/IDEA-Funding-Gap-by-State-FY-2019.pdf

Figure 5: California Special Education Funding Sources


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assumptions are based, but it is not likely that changes will result in short term cost reductions. It remains to be seen whether changes will have an impact in arresting ongoing cost increases in this area, which grew at an average rate of 7.74% between 2014-15 and 2018-19. For 2019-20, preliminary figures indicate the growth rate at 1.7%, though this is likely anomalous and due more to the impact of the COVID-19 pandemic than to any systemic changes in this area. As described previously, the District faces additional cost increases “on the natural:”

• The District projects annual “step and column” salary advancement for employees at approximately 1.3%, along with associated increases to statutory benefits costs.

• For 2020-21, the District is basing its Health and Welfare benefit cost increases on currently quoted rates from its current providers; in years beyond that, the District anticipates annual increases to Health and Welfare benefit costs at a rate of 6%

• The District can anticipate increases to the costs of other goods and services with CPI growth projected at between 0.62% and 2.12% over the next three years.

While these increases are offset to some degree due to decreasing staffing needs as enrollment declines and as the District adjusts staffing levels accordingly, natural attrition will not keep pace with the increasing costs that are being imposed on the District, and significant ongoing reductions will be needed to keep the District fiscally solvent. Another factor to consider is negotiated salary increases. While such increases are not legislatively mandated, they are subject to collective bargaining, and it is important to recognize that with the high cost of living in California, and in the South Bay in particular, retaining employees requires an investment to ensure that salaries are competitive and allow employees to live in circumstances that are conducive to working in Manhattan Beach. The District has worked to do this and has provided competitive salary increases: Table 10: Negotiated Salary Increases

Statutory COLA Salary Increase 2017-18 1.56% 1.0% 2018-19 2.71%* 1.5% 2019-20 3.26% 2.5%

*For 2018-19, the state legislature augmented this COLA and applied a 3.7% COLA to LCFF funding.

These increases have represented just under $3.4 million in increased salary costs. While these increases have served to keep MBUSD’s compensation above average compared with districts in the region, total compensation for District employees is competitive, but not the highest in the area. It is a demonstration of the fiscal constraints faced by all districts in the state that even with only modest salary increases the District faces challenges that may require it to reduce program in order to sustain these cost of living adjustments. In addition to the increases listed above, it is important to recognize that the District has negotiated a contingent salary increase for 2020-21. This agreement stipulates, in part, that if the district’s 2019-20 ending fund balance as reported in its 2019-20 Unaudited Actuals Budget Report reflects an increase from the same balance reported in the 2018-19 Unaudited Actuals Budget Report by $350,000 or more, a 1% salary increase will be implemented.


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Due to significant expenditure reductions in the final three months of the 2018-19 fiscal year resulting from the District’s unprecedented move to a distance learning model, which resulted in the cancellation of a large number of on-campus and in-person programs and activities as well as their associated expenses, the District’s ending fund balance at Estimated Actuals is significantly higher than anticipated at Second Interim, and is very close to meeting the salary increase threshold. If implemented, this salary increase would result in additional salary costs of approximately $465,819, plus associated corresponding benefits costs (which would bring the total cost to just under $530,000). This would then necessitate corresponding reductions, either by reducing positions or identifying other expenses to eliminate. In the years prior to 2020-21, it became clear that, accounting only for increased pension, salary, statutory benefits, and health and welfare costs and with no additional increases in any other area, expenditure increases would outpace COLA-based projected LCFF revenue increases in the coming years. Adding in negotiated salary increases and the variable of special education cost widens the gap. At Second Interim, the difference between currently projected increases to LCFF revenue and increased expenses (keeping all current staffing and spending levels constant) was as follows:

While these projections were theoretical in nature, as they did not incorporate changes to planned expenditures, they provided a general sense of future District budgets. With a COLA-only scenario for future LCFF revenue increases, the discrepancy between increased revenue and increased costs was dramatic. Now, with no growth projected for LCFF revenue, the rate at which growing expenses will outpace existing revenues is accelerated. Furthermore, the above scenarios do not take into account other needs, such as the need to address looming facilities maintenance needs. Like many former categorical programs, the

Figure 6: LCFF Growth v. Cost Increases per ADA


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Deferred Maintenance program has been incorporated into the LCFF, and LACOE has previously provided the following guidance:

Deferred Maintenance no longer exists as a separate program and is now a permanent part of the LCFF base grant. However, districts are still required to appropriately maintain their facilities. The responsibility for maintaining district facilities is one of the eight State priorities and should be included in the district’s LCAP. In addition, the Williams Act facility requirements will continue. We recommend that districts set aside funds in a separate resource for deferred maintenance that is not available for other general fund purposes.

While the District is currently in the process of providing facility upgrades through its Measure C Bond program, these upgrades will provide for less than half of the District’s anticipated facilities needs and do not provide funds for unanticipated maintenance needs that may arise. With regards to Routine Restricted Maintenance, LACOE has stated that “School districts are required to deposit 3 percent of total General Fund expenditures beginning in the FY 2019-20, which is triggered by E.C. 17070.75(b)(2)(F) due to the full implementation of the LCFF.” In the current budget, the state has permitted districts to exclude from their calculation of expenditures the amount provided by the state as pass-through for the state’s contributions to employee pension funds (“on behalf” payments, which for 2020-21 are anticipated to total $3,326,055). The District budget includes $6,646,663 for maintenance, of which $2,409,018 is designated as Routine Restricted Maintenance. Without the flexibility from the state, the RRMA amount would have been approximately $100,000 higher; however as total maintenance costs exceed the RRMA amount, total maintenance expenses would have remained the same. The District’s recent experiences with indoor air quality issues have illustrated that this allocation is not necessarily sufficient to meet the District’s ongoing facilities maintenance needs. 2020-21 will be the last year in which the District will be obligated to pay retiree annuity investment costs related to a retirement incentive provided in the spring of 2016, reducing expenditures by just over $250,000 per year for 2021-22 and beyond. Conversely, 2020-21 will be the first year that retiree benefits costs for former employees, some of whom receive lifetime health benefits contributions as provided for in the negotiated agreements in place before the district unified in 1992, will not be completely paid out of the Fund 71 Retiree Benefits Fund that was established at the time of unification. Costs for 2020-21 are estimated at $66,495, with $22,697 paid from the remainder of the amount held in Fund 71 and $40,798 paid out of the General Fund. It is anticipated that the total cost between $60,000 and $70,000 will need to be paid out of the General Fund on an ongoing basis for future years. The District has developed a multi-year projection for the current and subsequent two fiscal years. As noted previously, this forecast is extremely preliminary due to the timing of this year’s Budget Act, and it will undoubtedly need to be revised as additional guidance is provided to school districts. The current projection indicates that while the district has sufficient reserves for 2020-21 without further expenditure reductions, it will be necessary to eliminate the equivalent of 44 positions in 2021-22 and 45.6 positions in 2022-23. These reductions will be greater in size than the reductions being implemented for 2020-21.


June 29, 2020 Page | 25

Table 11: Multi-Year Projection

2019-20 Estimated

Actuals


Projected 2021-22 Budget

Projected 2022-23 Budget

Revenues Revenue (LCFF) $56,096,087 $56,083,494 $49,857,680 $49,803,723 Federal Revenue $2,113,898 $2,251,985 $2,140,522 $2,140,522

Other State $10,207,273 $10,144,719 $ 10,161,571 $10,161,571 Local $16,579,133 $15,214,077 $14,932,672 $14,932,672

TOTAL REVENUES $84,996,391 $83,694,275 $77,092,445 $77,038,488

Expenditures Certificated Salaries $36,154,326 $34,250,499 $31,128,793 $27,788,739

Classified Salaries $14,493,039 $14,558,184 $14,747,441 $14,939,158 Employee Benefits $22,375,172 $22,065,715 $20,818,497 $22,448,051 Books & Supplies $2,214,982 $1,702,162 $1,731,609 $1,768,319

Services/Other Operating Expenses $11,685,272 $10,701,913 $10,887,056 $11,117,862 Capital Outlay $23,690 $0 $0 $0

Other Outgo $161,394 $427,618 $427,961 $427,961 Indirect ($86,200) ($86,200) ($86,200) ($86,200)

TOTAL EXPENSES $87,012,675 $83,620,234 $79,655,157 $78,403,890

Net Increase/ (decrease) ($2,016,284) $74,041 ($2,562,712) ($1,365,401)

Fund Balance (Reserves) Beginning Fund Balance $8,324,150 $6,237,170 $6,311,211 $3,748,499

Audit Adjustment ($70,696) Adjusted Beginning Bal. $8,253,454 $6,237,170 $6,311,211 $3,748,499

Ending Fund Balance $6,237,170 $6,311,211 $3,748,499 $2,383,098 Non-Spendable Revolving Cash ($10,000) ($10,000) ($10,000) ($10,000)

Stores ($20,000) ($20,000) ($20,000) ($20,000) Restricted Ending Balance ($905,756) ($964,275)

3-year Escrow REU (5%) $4,350,634 $4,181,012 REU (3%) $2,389,655 $2,352,117

UNDESIGNATED ENDING BALANCE $950,780 $1,135,924 $1,328,845 $981

Ending Fund Balance The ending fund balance and multi-year projections reflected in the Adopted Budget reflect a small surplus of less than $100,000 in 2020-21, with ongoing deficits of approximately $2.6 million in 2021-22 and 1.35 million in 2022-23, even with significant expenditure reductions. This will lead to a need to reduce the District’s Reserve for Economic Uncertainties (REU) from


June 29, 2020 Page | 26

the Board-directed 5% to the statutory minimum of 3% of expenditures in 2021-22. The District can anticipate ending 2022-23 with less than $1000 in undesignated funds. Figure 7: Components of the Ending Balance

It should be noted that the District has eliminating the “3-Year Escrow” which has been held in the District’s reserves since the inception of the current Shared Use Agreement with the City of Manhattan Beach. These funds have been held in reserve because that agreement specifies that the District must be prepared to reimburse the City for payments made under the agreement in the most recent three years in the event of a court finding requiring it. Eliminating these funds from the reserve means that the District will need to find other means to provide this reimbursement if necessary. These diminishing reserve amounts create vulnerability, particularly during a recession, leading to some of the more negative potential in the LAO’s projections noted earlier. LACOE has previously offered guidance on this topic:

The experience of the most recent recession has clearly demonstrated these minimum levels are not sufficient to protect educational programs from severe disruption in an economic downturn. The typical 3.0 percent reserve minimum represents less than two weeks of payroll for many districts. Many LEAs have established reserve policies calling for higher than minimum reserves, recognizing their duty to maintain fiscal solvency. The adequacy of a reserve level should be assessed based on the LEA’s own specific circumstances.23

23 Candi Clark and Keith Crafton “2017-18 First Interim Financial Reporting” 3 November 2017. Web. 3 December 2017. http://www.lacoe.edu/Portals/0/zBulletins/4700.pdf.

$-

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

$6,000,000

$7,000,000

$8,000,000

$9,000,000

2019-20 2020-21 2022-23 2021-22

Restricted

REU(5%)

REU(3%)

UndesignatedAmount


June 29, 2020 Page | 27

Many business entities strive to maintain a minimum 17% reserve, as this represents approximately two months of expenses. MBUSD has not had a reserve near this amount in a since 2016-17. The current ending fund balance reflected in the District’s multi-year projection does not allow MBUSD to maintain its current goal of a 5% reserve beyond 2020-21, nor does it sustain substantial unassigned funding in the subsequent years. Ongoing cost pressures will mean ongoing deficit spending, which will require the District to plan for significant reductions for 2020-21 and beyond, as described above.

Ongoing Concerns and Priorities As a result of the community’s passage of Measure MB, the District was able to describe a positive budget for 2018-19 and 2019-20. However, this funding could not offset the gap by which increases to revenue outpaced statutory and negotiated increases to expenditures. Previous budget reports described projections as maintaining a positive fiscal outlook, but this was achieved only through substantial expenditure reductions. Now, with the current recession and the ongoing impacts of the COVID-19 pandemic, the fiscal outlook is significantly worsened. As described previously, the Board of Trustees for the Manhattan Beach Unified School District has approved the reduction of 38.16 FTE’s for 2020-21, including 30.76 certificated positions and 7.4 classified positions. The loss of these positions will have a direct and significant impact on the District’s instructional program and will involve reductions in some programs, the complete loss of other programs, and increases to class sizes at all grade levels. In addition, the District will need to identify approximately $615,000 in additional reductions to contracted services for 2020-21. Even with these reductions, and before recent developments, the District anticipated the need to plan for the reduction of the equivalent of an additional 39 positions for 2021-22, and initial projections for 2022-23 indicated the need to reduce by the equivalent of another 25 positions in that year. If the revenue forecasts included in the Governor’s May Revision come to pass, these reductions will become even greater, growing to the equivalent of 44 and 45.6 positions, respectively. The budget currently contemplates these reductions as reductions in personnel positions, but the District will be exploring all areas as it develops and articulates its plans for 2020-21 and beyond. This kind of ongoing reduction is unsustainable. It is imperative that the structural issues inherent in the District’s funding models be addressed, either at the state or the local level. Without significant intervention, the District will not be able to offer an educational program that will meet the needs of its students. Specific revenue and expenditure pressures include:

• Diminishing increases – and potential significant decreases – to state funding provided to districts through the LCFF, particularly in the event of a potential recession

• Potential additional increases to the District’s contribution to benefits for pensions, based on future actuarial analyses of the pension funds’ solvency

• Ongoing and unpredictable increases to other expenditure areas, including health and welfare benefits and special education programs


June 29, 2020 Page | 28

• The ongoing need to address deferred and increasingly urgent facilities maintenance needs even after campus modernization projects are completed

• The impact of negotiated settlements with the district’s bargaining units (as described earlier, contingent salary increase has been negotiated for 2020-21, and negotiations have not yet begun for 2021-22 and beyond)

• The ongoing need for textbook and instructional materials investment • The ongoing need for further human capital investment in maintenance and operations as

systems are upgraded and as a result of significant personnel reductions and facilities modernization

• Ongoing and increasing needs for the replacement and upgrade of technology infrastructure and hardware

In order to maintain a positive certification, the District will need to identify significant additional revenue or continue to project additional expenditure reductions in 2021-22 and beyond. Without such action, the District can anticipate qualified or negative budgets in the future; based on current projections, the Multi Year Projection would appear as follows:

Table 12: Four Year Multi-Year Projection

2019-20 2020-21 2021-22 2022-23 Beginning Balance $8,253,454 $6,237,170 $6,311,211 ($1,271,829) Revenue $84,996,391 $83,694,275 $77,092,445 $77,038,488 Expense ($87,012,675) ($83,620,234) ($84,675,485) ($87,422,253) Ending Balance $6,237,170 $6,311,211 ($1,271,829) ($11,655,594) Undesignated Amt $950,780 $1,135,924 ($3,842,093) ($14,308,261)

Bond Funds: Measures C and EE On November 8, 2016, voters approved Measure EE, a $39 million bond measure which will provide funding to replace the outdated and undersized gymnasium at Mira Costa High School, and Measure C, a $114 million bond measure which will be used to repair and renovate deteriorating roofs, plumbing, electrical, and ventilation systems in aging facilities, replace or update older classrooms, including temporary portable buildings, make improvements for earthquake safety, improve heating and install air conditioning, improve student safety, security, lighting, fencing, and communication systems, and provide facilities and equipment needed to support high quality instruction in math, reading, science, the arts, and technology. Since that election, the District has moved forward in implementing projects related to both bond measures. The Board has appointed Bond Oversight Committees for each measure and has identified Gensler as the architect for the Mira Costa Athletics Complex and DLR as the architect for all Measure C projects. Balfour Beatty will serve as the lease leaseback contractor for all projects for both Measures C and EE. In February and March of 2018, the District worked to update its credit ratings and was pleased when Moody’s maintained its Aa1 rating and Standard & Poor maintained its AA rating with a stable outlook for MBUSD bonds. In providing these ratings, Moody’s noted the District’s “large and diverse tax base, strong wealth indicators and healthy financial position supported by strong


June 29, 2020 Page | 29

reserve and cash levels. The rating also incorporates the district's low debt and OPEB burdens as well as its moderate pension burden.” Similarly, Standard & Poor’s commented positively on “the district's very strong and stable local economy, which we believe moderates the risk of major local economic fluctuations. . . . [and] our view of the district's strong financial profile, with a demonstrated commitment by management and the board to maintaining very strong available reserves, while seeking additional and sustainable revenue flexibility.” Both firms indicated that future ratings would be influenced by changes to the District’s reserves. On May 9, 2018, the District’s bond sale closed, and the District received $89,168,337.10 for the Manhattan Beach USD 2016 Election General Obligation Bonds, 2018 Series A (Measure C and EE). Funds are held in the District’s Building Fund (Fund 21). The District anticipates selling the remainder of Measure C bonds in the 2020-21 fiscal year, and projections are as follows: Table 13: Measure C and Measure EE Bond Fund Revenue and Expense

Initial Bond

Issuance Prior Years’

Expenditures Beginning Balance Revenues* Expenditures

(Deficit)/ Increase

Ending Fund Balance

Measure C $41,844,047 $32,536,231 $9,307,816 $72,205,953 $40,363,350 $31,842,603 $41,150,419

Measure EE $38,847,473 $28,010,413 $10,837,060 $100,000 $9,837,708 ($9,737,708) $1,099,352

* includes projected interest (actual interest allocation per bond will depend on rate of spend) During the 2020-21 fiscal year, it is anticipated that construction of the Measure EE MCHS Athletic Complex, which began in 2018-19 will be largely completed, though some small components may remain to be constructed. The District also anticipates completion of Measure C projects at Meadows and Robinson Elementary Schools. Construction at Grand View Elementary will be ongoing, with work at Pennekamp Elementary School, Manhattan Beach Preschool, and Manhattan Beach Middle School anticipated for construction in subsequent years.

Other Funds In addition to the General Fund, the District receives revenues and makes expenditures in a number of other funds. Based on current projections, all funds continue to reflect a positive balance, with the exception of Fund 71, which will be depleted during the 2020-21 fiscal year:

Beginning Balance Revenues Expenditures

(Deficit)/ Increase

Ending Fund Balance

Cafeteria Fund (Fund 13) $1,055,009 $1,816,700 $2,790,444 ($973,744) $81,265 Building Fund (Fund 21) $20,144,876 $72,305,953 $50,201,058 $22,104,895 $42,249,771 Capital Facilities Fund (Fund 25) $5,545,272 $830,000 $22,838 $807,162 $6,352,434 Capital Projects Fund (Fund 40) $130,818 $191,000 $5,000 $186,000 $316,818 Enterprise Fund (Fund 63) $178,935 $5,081,750 $5,169,086 ($87,336) $91,599 Self Insurance Fund (Fund 67) $86,639 $1,600 $2,000 ($400) $86,239

Retiree Benefit Fund (Fund 71) $25,097 $600 $25,697 ($25,097) -$0-


June 29, 2020 Page | 30

It should be noted that it is highly likely the budgeted amounts for Funds 13, 25, 40, and 63 will change significantly, as each of these programs will be impacted by the COVID-19 pandemic, the economic recession, and/or the District’s re-opening plans.

Purpose of the Report Pursuant to Education Code § 42127, school districts must hold a public hearing on the budget for the subsequent fiscal year and then, following budget adoption, file the budget with the County Superintendent of Schools by July 1 of each year. Additionally, pursuant to Education Code § 52062, prior to budget adoption, each school district’s Local Control and Accountability Plan (LCAP) must be approved following opportunities for review and comment by the LCAP Advisory Committee, the English Learner Parent Advisory Committee, and members of the public, including at least one public hearing. The adoption process typically requires two separate Governing Board public meetings, held at least one day apart, for the school district budget hearing and budget adoption. In addition, the LCAP public hearing must occur at the same meeting as the budget public hearing and the LCAP adoption must occur at the same meeting as the budget adoption. The LCAP item must precede the budget item at each meeting. The public hearings require 72 hours public notice. However, in the 2020-21 fiscal year, due to the extension of the deadline to submit the LCAP to the state, the approval of the budget and the approval of the LCAP have been decoupled, and the budget can therefore be approved with a public hearing and adoption held during the same Board meeting. Following budget adoption, Education Code (EC) Sections 35035(g), 42130 and 42131 require the Governing Board of each school district to certify at least twice a year to the district’s ability to meet its financial obligations for the remainder of that fiscal year and for the subsequent two fiscal years. This is the Interim Report Process. Public hearings for the purpose of taking input on the 2020-21 Adopted Budget will be held during the June 29, 2020, meeting of the Board of Trustees. Adoption budget will be requested at the same meeting. The budget must be developed in accordance with criteria and standards adopted by the California State Board of Education. These criteria and standards require Districts to certify that their budgetary projections are accurate within established ranges and to explain any significant variances, to certify that the budget includes sufficient facilities maintenance funding, and to certify that they are limiting deficit spending and maintaining sufficient reserves.

Budget Certification Based on the best available current information and budgetary assumptions, it is recommended that the Board of Trustees of the Manhattan Beach Unified School District adopt the proposed budget for 2019-20 and two subsequent years, 2020-21 and 2021-22.


June 29, 2020 Page | 31

It is additionally recommended the Board of Trustees continue to maintain a balanced yet conservative approach to budget planning. As noted, it will be important to make significant expenditure reductions and to seek additional revenue sources to limit deficit spending and ensure a strong general fund reserve in anticipation of ongoing cash flow considerations and the ongoing impact of the current economic recession in upcoming fiscal years.

Detailed Budget Forms The following pages include the detailed budget documents. The budget format established by the State and LACOE and complies with the Standardized Account Code Structure (SACS) used throughout the state as well as any locally prescribed requirements.

Budget Forms Each fund is reported separately in the SACS format and provides a columnar view of the adopted, current operating budget, expenditures based on the close of the prescribed reporting period, proposed budget, and the difference between proposed and approved operating budget. In addition to the columnar review of fiscal year change the budget is broken down by description of revenue, expenditures, excess (deficiency of revenue over expenditures), other financing sources, net change to fund balance for the year, and the resulting ending balance based on the beginning balance (prior year closing ending balance). Definitions24 are as follows:

Revenue: The primary financial source of a fund. Revenues are recognized when assets are increased without increasing liabilities or incurring an expenditures reimbursement. Expenditures: The costs of goods delivered or services rendered, whether paid or unpaid, included expenses, provisions for debt. The expenses are to benefit the current fiscal period. Other Financing Sources/Uses: Reporting of sources includes long-term debt proceeds, operating transfers in, and material proceeds of fixed asset dispositions. Reporting of uses includes operating transfers out. Fund Balance: The difference between assets and liabilities. The fund equity of governmental and trust funds.

Criteria and Standards The criteria and standards were created to develop, review, and assess school district and county office of education budgets and interim financial reports. They are intended to provide a measurement system for fiscal solvency on a periodic basis. The District’s budget is measured against the standards, and a determination of whether the standards have been “met” or “not met” is made; this determination is intended to foster dialog, explanations and more detailed analysis on the part of the Board of Education, Staff, and the County Office in their review. The areas included are:

24 California School Accounting Manual, Revised October 2011. Glossary Section


June 29, 2020 Page | 32

Standard Categories 1. Average Daily Attendance 2. Enrollment 3. Comparison of Enrollment to ADA 4. Local Control Funding Formula Revenue 5. Salaries and Benefits in Proportion to Expenditures 6. Changes in Other Revenues and Expenditures 7. Facilities Maintenance 8. Deficit Spending 9. Fund and Cash Balances 10. Reserves Supplemental information S-1 Contingent Liabilities Disclosure S-2 Using One-Time Revenues to Fund Ongoing Expenses S-3 Using Ongoing Revenues to Fund One-Time Expenditures S-4 Contingent Revenues S-5 Contributions S-6 Long-Term Commitments S-7 Postemployment Benefits Other than Pensions and Other Self-Insurance Benefits S-8 Status of Labor Agreements Disclosure S-9 Local Control and Accountability Plan S-10 LCAP Expenditures Additional Fiscal Indicators A-1 Negative Cash Flow A-2 Independent Position Control A-3 Declining Enrollment A-4 Charter School Impact A-5 Salary Increases Compared to COLA A-6 Uncapped Health Benefits A-7 Independent Financial System A-8 Fiscal Distress Reports A-9 Change of CBO or Superintendent

SACS Budget Report The District’s SACS Budget Report has been prepared and is presented simultaneously with the Budget Narrative; the documents are published and posted alongside each other to the Board and to the public.

Manhattan Beach UnifiedLos Angeles County

July 1 BudgetFINANCIAL REPORTS

2020-21 BudgetSchool District Certification

19 75333 0000000Form CB

California Dept of EducationSACS Financial Reporting Software - 2020.1.0File: cb (Rev 03/26/2020) Page 1 of 4 Printed: 6/27/2020 4:29 PM

ANNUAL BUDGET REPORT:July 1, 2020 Budget Adoption

Insert "X" in applicable boxes:

X 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 thegoverning board of the school district pursuant to Education Code sections 33129, 42127, 52060, 52061, and52062.

X If the budget includes a combined assigned and unassigned ending fund balance above the minimumrecommended reserve for economic uncertainties, at its public hearing, the school district complied withthe requirements of subparagraphs (B) and (C) of paragraph (2) of subdivision (a) of Education Code Section 42127.

Budget available for inspection at: Public Hearing:

Place: Online/325 S. Peck Ave, Manhattan Beach 9 Place: OnlineDate: 6/26/20 - 6/29/20 Date: June 29, 2020

Time:Adoption Date: June 29, 2020

Signed:Clerk/Secretary of the Governing Board

(Original signature required)

Contact person for additional information on the budget reports:

Name: Dr. Dawnalyn Murakawa-Leopard Telephone: 310-618-7345 ext. 5943

Title: Deputy Superintendent E-mail: [email protected]

Criteria and Standards Review Summary

The following summary is automatically completed based on data provided in the Criteria and Standards Review(Form 01CS). Criteria and standards that are "Not Met," and supplemental information and additional fiscalindicators that are "Yes," may indicate areas of potential concern for fiscal solvency purposes and should becarefully reviewed.

CRITERIA AND STANDARDS MetNotMet

1 Average Daily Attendance Budgeted (funded) ADA has not been overestimated by more than thestandard for the prior fiscal year, or two or more of the previous threefiscal years.

X




19 75333 0000000Form CB


CRITERIA AND STANDARDS (continued) MetNotMet

2 Enrollment Enrollment has not been overestimated by more than the standardfor the prior fiscal year, or two or more of the previous three fiscalyears.

X

3 ADA to Enrollment Projected second period (P-2) ADA to enrollment ratio is consistent withhistorical ratios for the budget and two subsequent fiscal years. X

4 Local Control FundingFormula (LCFF) Revenue

Projected change in LCFF revenue is within the standard for thebudget and two subsequent fiscal years. X

5 Salaries and Benefits Projected ratios of total unrestricted salaries and benefits to totalunrestricted general fund expenditures are consistent with historicalratios for the budget and two subsequent fiscal years.

X

6a Other Revenues Projected operating revenues (e.g., federal, other state, and otherlocal) are within the standard for the budget and two subsequentfiscal years.

X

6b Other Expenditures Projected operating expenditures (e.g., books and supplies, andservices and other operating) are within the standard for the budgetand two subsequent fiscal years.

X

7 Ongoing and MajorMaintenance Account

If applicable, required contribution to the ongoing and majormaintenance account (i.e., restricted maintenance account) isincluded in the budget.

X

8 Deficit Spending Unrestricted deficit spending, if any, has not exceeded the standardfor two or more of the last three fiscal years. X

9 Fund Balance Unrestricted general fund beginning balance has not beenoverestimated by more than the standard for two or more of the lastthree fiscal years.

X

10 Reserves Projected available reserves (e.g., reserve for economicuncertainties, unassigned/unappropriated amounts) meet minimumrequirements for the budget and two subsequent fiscal years.

X

SUPPLEMENTAL INFORMATION No YesS1 Contingent Liabilities Are there known or contingent liabilities (e.g., financial or program

audits, litigation, state compliance reviews) that may impact thebudget?

X

S2 Using One-time Revenuesto Fund OngoingExpenditures

Are there ongoing general fund expenditures in excess of onepercent of the total general fund expenditures that are funded withone-time resources?

X

S3 Using Ongoing Revenuesto Fund One-timeExpenditures

Are there large non-recurring general fund expenditures that arefunded with ongoing general fund revenues? X

S4 Contingent Revenues Are any projected revenues for the budget or two subsequent fiscalyears contingent on reauthorization by the local government, speciallegislation, or other definitive act (e.g., parcel taxes, forest reserves)? X

S5 Contributions Have contributions from unrestricted to restricted resources, ortransfers to or from the general fund to cover operating deficits,changed by more than the standard for the budget or twosubsequent fiscal years?

X




19 75333 0000000Form CB


SUPPLEMENTAL INFORMATION (continued) No YesS6 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 subsequentfiscal years increased over prior year's (2019-20) annualpayment?

X

S7a Postemployment BenefitsOther than Pensions

Does the district provide postemployment benefits other thanpensions (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

S7b Other Self-insuranceBenefits

Does the district provide other self-insurance benefits (e.g., workers'compensation)? X

S8 Status of Labor Are salary and benefit negotiations still open for:

Agreements • Certificated? (Section S8A, Line 1) X• Classified? (Section S8B, Line 1) X• Management/supervisor/confidential? (Section S8C, Line 1) n/a

S9 Local Control andAccountability Plan (LCAP)

• Did or will the school district's governing board adopt an LCAP oran update to the LCAP effective for the budget year? X

• Adoption date of the LCAP or an update to the LCAP: Not ApplicableNot Applicable

S10 LCAP Expenditures Does the school district's budget include the expenditures necessaryto implement the LCAP or annual update to the LCAP as describedin the Local Control and Accountability Plan and Annual UpdateTemplate?

X

ADDITIONAL FISCAL INDICATORS No YesA1 Negative Cash Flow Do cash flow projections show that the district will end the budget

year with a negative cash balance in the general fund? X

A2 Independent PositionControl

Is personnel position control independent from the payroll system?X

A3 Declining Enrollment Is enrollment decreasing in both the prior fiscal year and budgetyear? X

A4 New Charter SchoolsImpacting DistrictEnrollment

Are any new charter schools operating in district boundaries that areimpacting the district's enrollment, either in the prior fiscal year orbudget year?

X

A5 Salary Increases ExceedCOLA

Has the district entered into a bargaining agreement where any of thebudget or subsequent fiscal years of the agreement would result insalary increases that are expected to exceed the projected statefunded cost-of-living adjustment?

X




19 75333 0000000Form CB


ADDITIONAL FISCAL INDICATORS (continued) No YesA6 Uncapped Health Benefits Does the district provide uncapped (100% employer paid) health

benefits for current or retired employees? X

A7 Independent FinancialSystem

Is the district’s financial system independent from the county officesystem? X

A8 Fiscal Distress Reports Does the district have any reports that indicate fiscal distress? If yes,provide copies to the COE, pursuant to EC 42127.6(a). X

A9 Change of CBO orSuperintendent

Have there been personnel changes in the superintendent or chiefbusiness official (CBO) positions within the last 12 months? X


July 1 BudgetGeneral Fund

Multiyear ProjectionsUnrestricted

19 75333 0000000Form MYP

California Dept of EducationSACS Financial Reporting Software - 2020.1.0File: myp (Rev 03/30/2015) Page 1 Printed: 6/27/2020 4:31 PM

DescriptionObjectCodes

2020-21Budget

(Form 01)(A)

%Change

(Cols. C-A/A)(B)

2021-22Projection

(C)

%Change

(Cols. E-C/C)(D)

2022-23Projection

(E)

(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)A. REVENUES AND OTHER FINANCING SOURCES 1. LCFF/Revenue Limit Sources 8010-8099 56,083,494.00 -11.10% 49,857,680.00 -0.11% 49,803,723.00 2. Federal Revenues 8100-8299 0.00 0.00% 0.00 0.00% 0.00 3. Other State Revenues 8300-8599 1,306,731.00 1.29% 1,323,583.00 0.00% 1,323,583.00 4. Other Local Revenues 8600-8799 5,809,936.00 -4.84% 5,528,531.00 0.00% 5,528,531.00 5. Other Financing Sources a. Transfers In 8900-8929 0.00 0.00% 0.00 0.00% 0.00 b. Other Sources 8930-8979 0.00 0.00% 0.00 0.00% 0.00 c. Contributions 8980-8999 (18,911,183.00) -2.53% (18,432,155.00) 11.58% (20,565,853.00)

6. Total (Sum lines A1 thru A5c) 44,288,978.00 -13.57% 38,277,639.00 -5.72% 36,089,984.00

B. EXPENDITURES AND OTHER FINANCING USES

1. Certificated Salaries

a. Base Salaries 22,507,052.00 19,232,681.00

b. Step & Column Adjustment 292,592.00 250,025.00

c. Cost-of-Living Adjustment

d. Other Adjustments (3,566,963.00) (3,744,728.00)

e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 22,507,052.00 -14.55% 19,232,681.00 -18.17% 15,737,978.00

2. Classified Salaries

a. Base Salaries 5,832,144.00 5,907,962.00


c. Cost-of-Living Adjustment 0.00 0.00

d. Other Adjustments 0.00 0.00

e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 5,832,144.00 1.30% 5,907,962.00 1.30% 5,984,766.00

3. Employee Benefits 3000-3999 11,451,970.00 -11.16% 10,173,978.00 8.83% 11,072,497.00

4. Books and Supplies 4000-4999 895,141.00 1.73% 910,627.00 2.12% 929,932.00

5. Services and Other Operating Expenditures 5000-5999 3,680,890.00 1.73% 3,744,569.00 2.12% 3,823,954.00

6. Capital Outlay 6000-6999 0.00 0.00% 0.00 0.00% 0.00

7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 122,961.00 0.00% 122,961.00 0.00% 122,961.00

8. Other Outgo - Transfers of Indirect Costs 7300-7399 (216,702.00) 0.00% (216,702.00) 0.00% (216,702.00)

9. Other Financing Uses a. Transfers Out 7600-7629 0.00 0.00% 0.00 0.00% 0.00 b. Other Uses 7630-7699 0.00 0.00% 0.00 0.00% 0.00

10. Other Adjustments (Explain in Section F below)

11. Total (Sum lines B1 thru B10) 44,273,456.00 -9.93% 39,876,076.00 -6.07% 37,455,386.00

C. NET INCREASE (DECREASE) IN FUND BALANCE

(Line A6 minus line B11) 15,522.00 (1,598,437.00) (1,365,402.00)

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01, line F1e) 5,331,414.14 5,346,936.14 3,748,499.14

2. Ending Fund Balance (Sum lines C and D1) 5,346,936.14 3,748,499.14 2,383,097.14

3. Components of Ending Fund Balance

a. Nonspendable 9710-9719 30,000.00 30,000.00 30,000.00

b. Restricted 9740

c. Committed

1. Stabilization Arrangements 9750 0.00 0.00 0.00

2. Other Commitments 9760 0.00 0.00 0.00

d. Assigned 9780 0.00 0.00 0.00

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties 9789 4,181,012.00 2,389,655.00 2,352,117.00

2. Unassigned/Unappropriated 9790 1,135,924.14 1,328,844.14 980.14

f. Total Components of Ending Fund Balance

(Line D3f must agree with line D2) 5,346,936.14 3,748,499.14 2,383,097.14



Multiyear ProjectionsUnrestricted

19 75333 0000000Form MYP



2020-21Budget

(Form 01)(A)

%Change

(Cols. C-A/A)(B)

2021-22Projection

(C)

%Change

(Cols. E-C/C)(D)

2022-23Projection

(E)

E. AVAILABLE RESERVES

1. General Fund

a. Stabilization Arrangements 9750 0.00 0.00 0.00

b. Reserve for Economic Uncertainties 9789 4,181,012.00 2,389,655.00 2,352,117.00

c. Unassigned/Unappropriated 9790 1,135,924.14 1,328,844.14 980.14(Enter reserve projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted.)

2. Special Reserve Fund - Noncapital Outlay (Fund 17)

a. Stabilization Arrangements 9750

b. Reserve for Economic Uncertainties 9789

c. Unassigned/Unappropriated 9790

3. Total Available Reserves (Sum lines E1a thru E2c) 5,316,936.14 3,718,499.14 2,353,097.14

F. ASSUMPTIONSPlease provide below or on a separate attachment, the assumptions used to determine the projections for the first and second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments projected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide.

Staffing reductions anticipated in FY 2021-22 and FY 2022-23.Staffing reductions anticipated in FY 2021-22 and FY 2022-23.



Multiyear ProjectionsRestricted

19 75333 0000000Form MYP



2020-21Budget

(Form 01)(A)

%Change

(Cols. C-A/A)(B)

2021-22Projection

(C)

%Change

(Cols. E-C/C)(D)

2022-23Projection

(E)

(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)A. REVENUES AND OTHER FINANCING SOURCES 1. LCFF/Revenue Limit Sources 8010-8099 0.00 0.00% 0.00% 2. Federal Revenues 8100-8299 2,251,985.00 -4.95% 2,140,522.00 0.00% 2,140,522.00 3. Other State Revenues 8300-8599 8,837,988.00 0.00% 8,837,988.00 0.00% 8,837,988.00 4. Other Local Revenues 8600-8799 9,404,141.00 0.00% 9,404,141.00 0.00% 9,404,141.00 5. Other Financing Sources a. Transfers In 8900-8929 0.00 0.00% 0.00 0.00% 0.00 b. Other Sources 8930-8979 0.00 0.00% 0.00 0.00% 0.00 c. Contributions 8980-8999 18,911,183.00 -2.53% 18,432,155.00 11.58% 20,565,853.00

6. Total (Sum lines A1 thru A5c) 39,405,297.00 -1.50% 38,814,806.00 5.50% 40,948,504.00



a. Base Salaries 11,743,447.00 11,896,112.00



d. Other Adjustments

e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 11,743,447.00 1.30% 11,896,112.00 1.30% 12,050,761.00


a. Base Salaries 8,726,040.00 8,839,479.00



d. Other Adjustments


3. Employee Benefits 3000-3999 10,613,745.00 0.29% 10,644,519.00 6.87% 11,375,554.00

4. Books and Supplies 4000-4999 807,021.00 1.73% 820,982.00 2.12% 838,387.00


6. Capital Outlay 6000-6999 0.00 0.00% 0.00 0.00% 0.00


8. Other Outgo - Transfers of Indirect Costs 7300-7399 130,502.00 0.00% 130,502.00 0.00% 130,502.00 9. Other Financing Uses a. Transfers Out 7600-7629 0.00 0.00% 0.00 0.00% 0.00

b. Other Uses 7630-7699 0.00 0.00% 0.00 0.00% 0.00

10. Other Adjustments (Explain in Section F below)

11. Total (Sum lines B1 thru B10) 39,346,778.00 1.10% 39,779,081.00 2.94% 40,948,504.00


(Line A6 minus line B11) 58,519.00 (964,275.00) 0.00

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01, line F1e) 905,755.76 964,274.76 (0.24)

2. Ending Fund Balance (Sum lines C and D1) 964,274.76 (0.24) (0.24) 3. Components of Ending Fund Balance a. Nonspendable 9710-9719 0.00 0.00 0.00

b. Restricted 9740 964,274.76 0.00 0.00

c. Committed

1. Stabilization Arrangements 9750

2. Other Commitments 9760

d. Assigned 9780

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties 9789

2. Unassigned/Unappropriated 9790 0.00 (0.24) (0.24)

f. Total Components of Ending Fund Balance

(Line D3f must agree with line D2) 964,274.76 (0.24) (0.24)



Multiyear ProjectionsRestricted

19 75333 0000000Form MYP



2020-21Budget

(Form 01)(A)

%Change

(Cols. C-A/A)(B)

2021-22Projection

(C)

%Change

(Cols. E-C/C)(D)

2022-23Projection

(E)


1. General Fund

a. Stabilization Arrangements 9750 b. Reserve for Economic Uncertainties 9789


(Enter reserve projections for subsequent years 1 and 2

in Columns C and E; current year - Column A - is extracted.)

2. Special Reserve Fund - Noncapital Outlay (Fund 17)

a. Stabilization Arrangements 9750

b. Reserve for Economic Uncertainties 9789


3. Total Available Reserves (Sum lines E1a thru E2c)F. ASSUMPTIONSPlease provide below or on a separate attachment, the assumptions used to determine the projections for the first andsecond subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustmentsprojected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide.

The ($0.24) balance in FY 2021-22 and FY 2022-23 is due to roundingThe ($0.24) balance in FY 2021-22 and FY 2022-23 is due to rounding



Multiyear ProjectionsUnrestricted/Restricted

19 75333 0000000Form MYP



2020-21Budget

(Form 01)(A)

%Change

(Cols. C-A/A)(B)

2021-22Projection

(C)

%Change

(Cols. E-C/C)(D)

2022-23Projection

(E)(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)A. REVENUES AND OTHER FINANCING SOURCES 1. LCFF/Revenue Limit Sources 8010-8099 56,083,494.00 -11.10% 49,857,680.00 -0.11% 49,803,723.00 2. Federal Revenues 8100-8299 2,251,985.00 -4.95% 2,140,522.00 0.00% 2,140,522.00 3. Other State Revenues 8300-8599 10,144,719.00 0.17% 10,161,571.00 0.00% 10,161,571.00 4. Other Local Revenues 8600-8799 15,214,077.00 -1.85% 14,932,672.00 0.00% 14,932,672.00 5. Other Financing Sources a. Transfers In 8900-8929 0.00 0.00% 0.00 0.00% 0.00 b. Other Sources 8930-8979 0.00 0.00% 0.00 0.00% 0.00 c. Contributions 8980-8999 0.00 0.00% 0.00 0.00% 0.00

6. Total (Sum lines A1 thru A5c) 83,694,275.00 -7.89% 77,092,445.00 -0.07% 77,038,488.00



a. Base Salaries 34,250,499.00 31,128,793.00



d. Other Adjustments (3,566,963.00) (3,744,728.00)

e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 34,250,499.00 -9.11% 31,128,793.00 -10.73% 27,788,739.00


a. Base Salaries 14,558,184.00 14,747,441.00



d. Other Adjustments 0.00 0.00


3. Employee Benefits 3000-3999 22,065,715.00 -5.65% 20,818,497.00 7.83% 22,448,051.00

4. Books and Supplies 4000-4999 1,702,162.00 1.73% 1,731,609.00 2.12% 1,768,319.00


6. Capital Outlay 6000-6999 0.00 0.00% 0.00 0.00% 0.00


8. Other Outgo - Transfers of Indirect Costs 7300-7399 (86,200.00) 0.00% (86,200.00) 0.00% (86,200.00) 9. Other Financing Uses a. Transfers Out 7600-7629 0.00 0.00% 0.00 0.00% 0.00

b. Other Uses 7630-7699 0.00 0.00% 0.00 0.00% 0.00

10. Other Adjustments 0.00 0.00

11. Total (Sum lines B1 thru B10) 83,620,234.00 -4.74% 79,655,157.00 -1.57% 78,403,890.00


(Line A6 minus line B11) 74,041.00 (2,562,712.00) (1,365,402.00)

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01, line F1e) 6,237,169.90 6,311,210.90 3,748,498.90 2. Ending Fund Balance (Sum lines C and D1) 6,311,210.90 3,748,498.90 2,383,096.90 3. Components of Ending Fund Balance

a. Nonspendable 9710-9719 30,000.00 30,000.00 30,000.00 b. Restricted 9740 964,274.76 0.00 0.00 c. Committed 1. Stabilization Arrangements 9750 0.00 0.00 0.00 2. Other Commitments 9760 0.00 0.00 0.00 d. Assigned 9780 0.00 0.00 0.00

e. Unassigned/Unappropriated 1. Reserve for Economic Uncertainties 9789 4,181,012.00 2,389,655.00 2,352,117.00 2. Unassigned/Unappropriated 9790 1,135,924.14 1,328,843.90 979.90 f. Total Components of Ending Fund Balance

(Line D3f must agree with line D2) 6,311,210.90 3,748,498.90 2,383,096.90



Multiyear ProjectionsUnrestricted/Restricted

19 75333 0000000Form MYP



2020-21Budget

(Form 01)(A)

%Change

(Cols. C-A/A)(B)

2021-22Projection

(C)

%Change

(Cols. E-C/C)(D)

2022-23Projection

(E)


1. General Fund a. Stabilization Arrangements 9750 0.00 0.00 0.00

b. Reserve for Economic Uncertainties 9789 4,181,012.00 2,389,655.00 2,352,117.00

c. Unassigned/Unappropriated 9790 1,135,924.14 1,328,844.14 980.14

d. Negative Restricted Ending Balances

(Negative resources 2000-9999) 979Z (0.24) (0.24)

2. Special Reserve Fund - Noncapital Outlay (Fund 17) a. Stabilization Arrangements 9750 0.00 0.00 0.00

b. Reserve for Economic Uncertainties 9789 0.00 0.00 0.00

c. Unassigned/Unappropriated 9790 0.00 0.00 0.00 3. Total Available Reserves - by Amount (Sum lines E1a thru E2c) 5,316,936.14 3,718,498.90 2,353,096.90

4. Total Available Reserves - by Percent (Line E3 divided by Line F3c) 6.36% 4.67% 3.00%

F. RECOMMENDED RESERVES

1. Special Education Pass-through Exclusions

For districts that serve as the administrative unit (AU) of a

special education local plan area (SELPA):

a. Do you choose to exclude from the reserve calculation

the pass-through funds distributed to SELPA members? Yes

b. If you are the SELPA AU and are excluding special

education pass-through funds: 1. Enter the name(s) of the SELPA(s):

2. Special education pass-through funds

(Column A: Fund 10, resources 3300-3499 and 6500-6540,

objects 7211-7213 and 7221-7223; enter projections for subsequent years 1 and 2 in Columns C and E) 0.00

2. District ADA

Used to determine the reserve standard percentage level on line F3d

(Col. A: Form A, Estimated P-2 ADA column, Lines A4 and C4; enter projections) 6,070.17 6,070.18 6,049.25

3. Calculating the Reserves a. Expenditures and Other Financing Uses (Line B11) 83,620,234.00 79,655,157.00 78,403,890.00

b. Plus: Special Education Pass-through Funds (Line F1b2, if Line F1a is No) 0.00 0.00 0.00

c. Total Expenditures and Other Financing Uses (Line F3a plus line F3b) 83,620,234.00 79,655,157.00 78,403,890.00

d. Reserve Standard Percentage Level

(Refer to Form 01CS, Criterion 10 for calculation details) 3% 3% 3%

e. Reserve Standard - By Percent (Line F3c times F3d) 2,508,607.02 2,389,654.71 2,352,116.70

f. Reserve Standard - By Amount

(Refer to Form 01CS, Criterion 10 for calculation details) 0.00 0.00 0.00

g. Reserve Standard (Greater of Line F3e or F3f) 2,508,607.02 2,389,654.71 2,352,116.70

h. Available Reserves (Line E3) Meet Reserve Standard (Line F3g) YES YES YES



Unrestricted and RestrictedExpenditures by Object

19 75333 0000000Form 01

California Dept of EducationSACS Financial Reporting Software - 2020.1.0File: fund-a (Rev 03/10/2020) Page 1 Printed: 6/27/2020 4:24 PM

2019-20 Estimated Actuals 2020-21 Budget

Description Resource CodesObjectCodes

Unrestricted(A)

Restricted(B)

Total Fundcol. A + B

(C)Unrestricted

(D)Restricted

(E)

Total Fundcol. D + E

(F)

% DiffColumnC & F

A. REVENUES

1) LCFF Sources 8010-8099 56,096,087.00 0.00 56,096,087.00 56,083,494.00 0.00 56,083,494.00 0.0%

2) Federal Revenue 8100-8299 0.00 2,113,898.00 2,113,898.00 0.00 2,251,985.00 2,251,985.00 6.5%

3) Other State Revenue 8300-8599 1,863,930.00 8,343,343.00 10,207,273.00 1,306,731.00 8,837,988.00 10,144,719.00 -0.6%

4) Other Local Revenue 8600-8799 5,891,983.00 10,687,150.00 16,579,133.00 5,809,936.00 9,404,141.00 15,214,077.00 -8.2%

5) TOTAL, REVENUES 63,852,000.00 21,144,391.00 84,996,391.00 63,200,161.00 20,494,114.00 83,694,275.00 -1.5%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 25,593,065.00 10,552,261.00 36,145,326.00 22,507,052.00 11,743,447.00 34,250,499.00 -5.2%

2) Classified Salaries 2000-2999 5,710,055.00 8,782,984.00 14,493,039.00 5,832,144.00 8,726,040.00 14,558,184.00 0.4%

3) Employee Benefits 3000-3999 11,532,651.00 10,842,521.00 22,375,172.00 11,451,970.00 10,613,745.00 22,065,715.00 -1.4%

4) Books and Supplies 4000-4999 644,459.00 1,570,523.00 2,214,982.00 895,141.00 807,021.00 1,702,162.00 -23.2%

5) Services and Other Operating Expenditures 5000-5999 3,724,114.00 7,961,158.00 11,685,272.00 3,680,890.00 7,021,023.00 10,701,913.00 -8.4%

6) Capital Outlay 6000-6999 0.00 23,690.00 23,690.00 0.00 0.00 0.00 -100.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 122,961.00 38,433.00 161,394.00 122,961.00 305,000.00 427,961.00 165.2%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (216,702.00) 130,502.00 (86,200.00) (216,702.00) 130,502.00 (86,200.00) 0.0%

9) TOTAL, EXPENDITURES 47,110,603.00 39,902,072.00 87,012,675.00 44,273,456.00 39,346,778.00 83,620,234.00 -3.9%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 16,741,397.00 (18,757,681.00) (2,016,284.00) 18,926,705.00 (18,852,664.00) 74,041.00 -103.7%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

3) Contributions 8980-8999 (18,985,942.00) 18,985,942.00 0.00 (18,911,183.00) 18,911,183.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (18,985,942.00) 18,985,942.00 0.00 (18,911,183.00) 18,911,183.00 0.00 0.0%




19 75333 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (2,244,545.00) 228,261.00 (2,016,284.00) 15,522.00 58,519.00 74,041.00 -103.7%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 7,646,654.77 677,494.76 8,324,149.53 5,331,414.14 905,755.76 6,237,169.90 -25.1%

b) Audit Adjustments 9793 (70,695.63) 0.00 (70,695.63) 0.00 0.00 0.00 -100.0%

c) As of July 1 - Audited (F1a + F1b) 7,575,959.14 677,494.76 8,253,453.90 5,331,414.14 905,755.76 6,237,169.90 -24.4%

d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 7,575,959.14 677,494.76 8,253,453.90 5,331,414.14 905,755.76 6,237,169.90 -24.4%

2) Ending Balance, June 30 (E + F1e) 5,331,414.14 905,755.76 6,237,169.90 5,346,936.14 964,274.76 6,311,210.90 1.2%

Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 10,000.00 0.00 10,000.00 10,000.00 0.00 10,000.00 0.0%

Stores 9712 20,000.00 0.00 20,000.00 20,000.00 0.00 20,000.00 0.0%

Prepaid Items 9713 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

b) Restricted 9740 0.00 905,755.76 905,755.76 0.00 964,274.76 964,274.76 6.5%

c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Other Commitments 9760 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

d) Assigned

Other Assignments 9780 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties 9789 4,350,633.74 0.00 4,350,633.74 4,181,012.00 0.00 4,181,012.00 -3.9%

Unassigned/Unappropriated Amount 9790 950,780.40 0.00 950,780.40 1,135,924.14 0.00 1,135,924.14 19.5%




19 75333 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

G. ASSETS

1) Cash a) in County Treasury 9110 0.00 0.00 0.00

1) Fair Value Adjustment to Cash in County Treasury 9111 0.00 0.00 0.00

b) in Banks 9120 0.00 0.00 0.00

c) in Revolving Cash Account 9130 0.00 0.00 0.00

d) with Fiscal Agent/Trustee 9135 0.00 0.00 0.00

e) Collections Awaiting Deposit 9140 0.00 0.00 0.00

2) Investments 9150 0.00 0.00 0.00

3) Accounts Receivable 9200 0.00 0.00 0.00

4) Due from Grantor Government 9290 0.00 0.00 0.00

5) Due from Other Funds 9310 0.00 0.00 0.00

6) Stores 9320 0.00 0.00 0.00

7) Prepaid Expenditures 9330 0.00 0.00 0.00

8) Other Current Assets 9340 0.00 0.00 0.00

9) TOTAL, ASSETS 0.00 0.00 0.00

H. DEFERRED OUTFLOWS OF RESOURCES

1) Deferred Outflows of Resources 9490 0.00 0.00 0.00

2) TOTAL, DEFERRED OUTFLOWS 0.00 0.00 0.00

I. LIABILITIES

1) Accounts Payable 9500 0.00 0.00 0.00

2) Due to Grantor Governments 9590 0.00 0.00 0.00

3) Due to Other Funds 9610 0.00 0.00 0.00

4) Current Loans 9640 0.00 0.00 0.00

5) Unearned Revenue 9650 0.00 0.00 0.00

6) TOTAL, LIABILITIES 0.00 0.00 0.00

J. DEFERRED INFLOWS OF RESOURCES

1) Deferred Inflows of Resources 9690 0.00 0.00 0.00

2) TOTAL, DEFERRED INFLOWS 0.00 0.00 0.00

K. FUND EQUITY

Ending Fund Balance, June 30




19 75333 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

(G9 + H2) - (I6 + J2) 0.00 0.00 0.00




19 75333 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

LCFF SOURCES Principal Apportionment State Aid - Current Year 8011 10,568,951.00 0.00 10,568,951.00 10,226,894.00 0.00 10,226,894.00 -3.2%

Education Protection Account State Aid - Current Year 8012 952,790.00 0.00 952,790.00 1,282,254.00 0.00 1,282,254.00 34.6%

State Aid - Prior Years 8019 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Tax Relief Subventions Homeowners' Exemptions 8021 207,392.00 0.00 207,392.00 207,392.00 0.00 207,392.00 0.0%

Timber Yield Tax 8022 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Other Subventions/In-Lieu Taxes 8029 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

County & District Taxes Secured Roll Taxes 8041 38,620,339.00 0.00 38,620,339.00 38,620,339.00 0.00 38,620,339.00 0.0%

Unsecured Roll Taxes 8042 1,378,163.00 0.00 1,378,163.00 1,378,163.00 0.00 1,378,163.00 0.0%

Prior Years' Taxes 8043 878,327.00 0.00 878,327.00 878,327.00 0.00 878,327.00 0.0%

Supplemental Taxes 8044 404,313.00 0.00 404,313.00 404,313.00 0.00 404,313.00 0.0%

Education Revenue Augmentation Fund (ERAF) 8045 3,085,812.00 0.00 3,085,812.00 3,085,812.00 0.00 3,085,812.00 0.0%

Community Redevelopment Funds (SB 617/699/1992) 8047 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Penalties and Interest from Delinquent Taxes 8048 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Miscellaneous Funds (EC 41604) Royalties and Bonuses 8081 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Other In-Lieu Taxes 8082 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Less: Non-LCFF (50%) Adjustment 8089 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Subtotal, LCFF Sources 56,096,087.00 0.00 56,096,087.00 56,083,494.00 0.00 56,083,494.00 0.0% LCFF Transfers

Unrestricted LCFF Transfers - Current Year 0000 8091 0.00 0.00 0.00 0.00 0.0%

All Other LCFF Transfers - Current Year All Other 8091 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Transfers to Charter Schools in Lieu of Property Taxes 8096 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Property Taxes Transfers 8097 0.00 0.00 0.00 0.00 0.00 0.00 0.0%




19 75333 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

LCFF/Revenue Limit Transfers - Prior Years 8099 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, LCFF SOURCES 56,096,087.00 0.00 56,096,087.00 56,083,494.00 0.00 56,083,494.00 0.0%

FEDERAL REVENUE

Maintenance and Operations 8110 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Special Education Entitlement 8181 0.00 1,509,212.00 1,509,212.00 0.00 1,509,212.00 1,509,212.00 0.0%

Special Education Discretionary Grants 8182 0.00 415,478.00 415,478.00 0.00 415,478.00 415,478.00 0.0%

Child Nutrition Programs 8220 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Donated Food Commodities 8221 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Forest Reserve Funds 8260 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Flood Control Funds 8270 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Interagency Contracts Between LEAs 8285 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Pass-Through Revenues from Federal Sources 8287 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Title I, Part A, Basic 3010 8290 104,693.00 104,693.00 132,676.00 132,676.00 26.7%

Title I, Part D, Local Delinquent Programs 3025 8290 0.00 0.00 0.00 0.00 0.0%

Title II, Part A, Supporting Effective Instruction 4035 8290 74,626.00 74,626.00 73,156.00 73,156.00 -2.0%

Title III, Part A, Immigrant Student Program 4201 8290 0.00 0.00 0.00 0.00 0.0%




19 75333 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

Title III, Part A, English Learner

Program 4203 8290 0.00 0.00 0.00 0.00 0.0%

Public Charter Schools Grant Program (PCSGP) 4610 8290 0.00 0.00 0.00 0.00 0.0%

Other NCLB / Every Student Succeeds Act

3020, 3040, 3041,3045, 3060, 3061,3110, 3150, 3155,3177, 3180, 3181,3182, 3185, 4037,4050, 4123, 4124,4126, 4127, 4128,

5510, 5630 8290 9,889.00 9,889.00 10,000.00 10,000.00 1.1%

Career and Technical Education 3500-3599 8290 0.00 0.00 0.00 0.00 0.0%

All Other Federal Revenue All Other 8290 0.00 0.00 0.00 0.00 111,463.00 111,463.00 New

TOTAL, FEDERAL REVENUE 0.00 2,113,898.00 2,113,898.00 0.00 2,251,985.00 2,251,985.00 6.5%

OTHER STATE REVENUE

Other State Apportionments

ROC/P Entitlement Prior Years 6360 8319 0.00 0.00 0.00 0.00 0.0%

Special Education Master Plan Current Year 6500 8311 2,895,851.00 2,895,851.00 3,578,700.00 3,578,700.00 23.6%

Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.0%

All Other State Apportionments - Current Year All Other 8311 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Other State Apportionments - Prior Years All Other 8319 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Child Nutrition Programs 8520 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Mandated Costs Reimbursements 8550 278,190.00 0.00 278,190.00 278,190.00 0.00 278,190.00 0.0%

Lottery - Unrestricted and Instructional Materials 8560 1,028,541.00 361,011.00 1,389,552.00 1,028,541.00 361,011.00 1,389,552.00 0.0%

Tax Relief Subventions Restricted Levies - Other

Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Other Subventions/In-Lieu Taxes 8576 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Pass-Through Revenues from State Sources 8587 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

After School Education and Safety (ASES) 6010 8590 0.00 0.00 0.00 0.00 0.0%




19 75333 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

Charter School Facility Grant 6030 8590 0.00 0.00 0.00 0.00 0.0%

Drug/Alcohol/Tobacco Funds 6650, 6690, 6695 8590 0.00 0.00 3,000.00 3,000.00 New

California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.00 0.00 0.0%

Career Technical Education Incentive Grant Program 6387 8590 0.00 0.00 0.00 0.00 0.0%

American Indian Early Childhood Education 7210 8590 0.00 0.00 0.00 0.00 0.0%

Specialized Secondary 7370 8590 0.00 0.00 0.00 0.00 0.0%

Quality Education Investment Act 7400 8590 0.00 0.00 0.00 0.00 0.0%

All Other State Revenue All Other 8590 557,199.00 5,086,481.00 5,643,680.00 0.00 4,895,277.00 4,895,277.00 -13.3%

TOTAL, OTHER STATE REVENUE 1,863,930.00 8,343,343.00 10,207,273.00 1,306,731.00 8,837,988.00 10,144,719.00 -0.6%




19 75333 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes

Other Restricted Levies Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Prior Years' Taxes 8617 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Non-Ad Valorem Taxes Parcel Taxes 8621 2,436,330.00 0.00 2,436,330.00 2,436,330.00 0.00 2,436,330.00 0.0%

Other 8622 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Community Redevelopment Funds Not Subject to LCFF Deduction 8625 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Penalties and Interest from Delinquent Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Sale of Publications 8632 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Food Service Sales 8634 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Leases and Rentals 8650 1,838,931.00 0.00 1,838,931.00 1,825,669.00 0.00 1,825,669.00 -0.7%

Interest 8660 260,000.00 0.00 260,000.00 200,000.00 0.00 200,000.00 -23.1%

Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Fees and Contracts Adult Education Fees 8671 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Non-Resident Students 8672 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Transportation Fees From Individuals 8675 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Interagency Services 8677 0.00 2,504,544.00 2,504,544.00 0.00 2,646,475.00 2,646,475.00 5.7%

Mitigation/Developer Fees 8681 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Fees and Contracts 8689 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Other Local Revenue Plus: Misc Funds Non-LCFF




19 75333 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

(50%) Adjustment 8691 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Pass-Through Revenues From Local Sources 8697 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Local Revenue 8699 1,356,722.00 8,182,606.00 9,539,328.00 1,347,937.00 6,757,666.00 8,105,603.00 -15.0%

Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Transfers In 8781-8783 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Transfers of Apportionments Special Education SELPA Transfers From Districts or Charter Schools 6500 8791 0.00 0.00 0.00 0.00 0.0%

From County Offices 6500 8792 0.00 0.00 0.00 0.00 0.0%

From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.0%

ROC/P Transfers From Districts or Charter Schools 6360 8791 0.00 0.00 0.00 0.00 0.0%

From County Offices 6360 8792 0.00 0.00 0.00 0.00 0.0%

From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.0%

Other Transfers of Apportionments From Districts or Charter Schools All Other 8791 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

From County Offices All Other 8792 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

From JPAs All Other 8793 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER LOCAL REVENUE 5,891,983.00 10,687,150.00 16,579,133.00 5,809,936.00 9,404,141.00 15,214,077.00 -8.2%

TOTAL, REVENUES 63,852,000.00 21,144,391.00 84,996,391.00 63,200,161.00 20,494,114.00 83,694,275.00 -1.5%




19 75333 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

CERTIFICATED SALARIES

Certificated Teachers' Salaries 1100 22,243,638.00 8,038,518.00 30,282,156.00 19,110,035.00 9,444,968.00 28,555,003.00 -5.7%

Certificated Pupil Support Salaries 1200 856,386.00 1,722,914.00 2,579,300.00 847,100.00 1,518,581.00 2,365,681.00 -8.3%

Certificated Supervisors' and Administrators' Salaries 1300 2,385,816.00 472,311.00 2,858,127.00 2,434,600.00 489,285.00 2,923,885.00 2.3%

Other Certificated Salaries 1900 107,225.00 318,518.00 425,743.00 115,317.00 290,613.00 405,930.00 -4.7%

TOTAL, CERTIFICATED SALARIES 25,593,065.00 10,552,261.00 36,145,326.00 22,507,052.00 11,743,447.00 34,250,499.00 -5.2%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 543,003.00 6,741,845.00 7,284,848.00 496,857.00 6,750,955.00 7,247,812.00 -0.5%

Classified Support Salaries 2200 2,414,564.00 1,453,008.00 3,867,572.00 2,496,031.00 1,362,597.00 3,858,628.00 -0.2%

Classified Supervisors' and Administrators' Salaries 2300 427,689.00 207,146.00 634,835.00 434,108.00 211,102.00 645,210.00 1.6%

Clerical, Technical and Office Salaries 2400 2,324,799.00 380,327.00 2,705,126.00 2,405,148.00 400,909.00 2,806,057.00 3.7%

Other Classified Salaries 2900 0.00 658.00 658.00 0.00 477.00 477.00 -27.5%

TOTAL, CLASSIFIED SALARIES 5,710,055.00 8,782,984.00 14,493,039.00 5,832,144.00 8,726,040.00 14,558,184.00 0.4%

EMPLOYEE BENEFITS

STRS 3101-3102 4,396,262.00 4,288,999.00 8,685,261.00 4,087,265.00 4,001,966.00 8,089,231.00 -6.9%

PERS 3201-3202 1,026,828.00 2,465,196.00 3,492,024.00 1,133,639.00 2,549,536.00 3,683,175.00 5.5%

OASDI/Medicare/Alternative 3301-3302 778,895.00 768,394.00 1,547,289.00 821,583.00 797,608.00 1,619,191.00 4.6%

Health and Welfare Benefits 3401-3402 4,391,254.00 2,924,437.00 7,315,691.00 4,500,388.00 2,900,776.00 7,401,164.00 1.2%

Unemployment Insurance 3501-3502 15,260.00 9,086.00 24,346.00 15,708.00 27,213.00 42,921.00 76.3%

Workers' Compensation 3601-3602 643,499.00 386,409.00 1,029,908.00 571,936.00 336,646.00 908,582.00 -11.8%

OPEB, Allocated 3701-3702 15,190.00 0.00 15,190.00 55,988.00 0.00 55,988.00 268.6%

OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Other Employee Benefits 3901-3902 265,463.00 0.00 265,463.00 265,463.00 0.00 265,463.00 0.0%

TOTAL, EMPLOYEE BENEFITS 11,532,651.00 10,842,521.00 22,375,172.00 11,451,970.00 10,613,745.00 22,065,715.00 -1.4%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 157,379.00 157,379.00 0.00 160,000.00 160,000.00 1.7%

Books and Other Reference Materials 4200 0.00 4,317.00 4,317.00 0.00 0.00 0.00 -100.0%

Materials and Supplies 4300 286,001.00 1,027,745.00 1,313,746.00 379,537.00 625,657.00 1,005,194.00 -23.5%




19 75333 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

Noncapitalized Equipment 4400 358,458.00 381,082.00 739,540.00 515,604.00 21,364.00 536,968.00 -27.4%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 644,459.00 1,570,523.00 2,214,982.00 895,141.00 807,021.00 1,702,162.00 -23.2%

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services 5100 143,841.00 4,068,603.00 4,212,444.00 143,841.00 4,269,729.00 4,413,570.00 4.8%

Travel and Conferences 5200 64,126.00 181,445.00 245,571.00 67,267.00 75,040.00 142,307.00 -42.1%

Dues and Memberships 5300 19,567.00 6,631.00 26,198.00 19,567.00 222.00 19,789.00 -24.5%

Insurance 5400 - 5450 609,033.00 0.00 609,033.00 627,304.00 0.00 627,304.00 3.0%

Operations and Housekeeping Services 5500 1,057,132.00 0.00 1,057,132.00 1,024,256.00 0.00 1,024,256.00 -3.1%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 259,962.00 549,044.00 809,006.00 284,060.00 272,300.00 556,360.00 -31.2%

Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Professional/Consulting Services and Operating Expenditures 5800 1,486,599.00 3,155,435.00 4,642,034.00 1,424,595.00 2,403,732.00 3,828,327.00 -17.5%

Communications 5900 83,854.00 0.00 83,854.00 90,000.00 0.00 90,000.00 7.3%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 3,724,114.00 7,961,158.00 11,685,272.00 3,680,890.00 7,021,023.00 10,701,913.00 -8.4%




19 75333 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Buildings and Improvements of Buildings 6200 0.00 4,269.00 4,269.00 0.00 0.00 0.00 -100.0%

Books and Media for New School Libraries or Major Expansion of School Libraries 6300 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Equipment 6400 0.00 19,421.00 19,421.00 0.00 0.00 0.00 -100.0%

Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 0.00 23,690.00 23,690.00 0.00 0.00 0.00 -100.0%

OTHER OUTGO (excluding Transfers of Indirect Costs)

Tuition Tuition for Instruction Under Interdistrict Attendance Agreements 7110 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

State Special Schools 7130 0.00 4,431.00 4,431.00 0.00 5,000.00 5,000.00 12.8%

Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools 7141 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Payments to County Offices 7142 37,675.00 34,002.00 71,677.00 37,675.00 300,000.00 337,675.00 371.1%

Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Transfers of Pass-Through Revenues To Districts or Charter Schools 7211 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Special Education SELPA Transfers of Apportionments To Districts or Charter Schools 6500 7221 0.00 0.00 0.00 0.00 0.0%

To County Offices 6500 7222 0.00 0.00 0.00 0.00 0.0%

To JPAs 6500 7223 0.00 0.00 0.00 0.00 0.0%

ROC/P Transfers of Apportionments To Districts or Charter Schools 6360 7221 0.00 0.00 0.00 0.00 0.0%

To County Offices 6360 7222 0.00 0.00 0.00 0.00 0.0%

To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.0%

Other Transfers of Apportionments All Other 7221-7223 85,286.00 0.00 85,286.00 85,286.00 0.00 85,286.00 0.0%

All Other Transfers 7281-7283 0.00 0.00 0.00 0.00 0.00 0.00 0.0%




19 75333 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

All Other Transfers Out to All Others 7299 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Debt Service Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 122,961.00 38,433.00 161,394.00 122,961.00 305,000.00 427,961.00 165.2%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs 7310 (130,502.00) 130,502.00 0.00 (130,502.00) 130,502.00 0.00 0.0%

Transfers of Indirect Costs - Interfund 7350 (86,200.00) 0.00 (86,200.00) (86,200.00) 0.00 (86,200.00) 0.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (216,702.00) 130,502.00 (86,200.00) (216,702.00) 130,502.00 (86,200.00) 0.0%

TOTAL, EXPENDITURES 47,110,603.00 39,902,072.00 87,012,675.00 44,273,456.00 39,346,778.00 83,620,234.00 -3.9%




19 75333 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

From: Special Reserve Fund 8912 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

From: Bond Interest and Redemption Fund 8914 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

(a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

INTERFUND TRANSFERS OUT

To: Child Development Fund 7611 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

To: Special Reserve Fund 7612 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

To: Cafeteria Fund 7616 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES

State Apportionments Emergency Apportionments 8931 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Proceeds

Proceeds from Disposal of Capital Assets 8953 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.00 0.0%




19 75333 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

(c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

USES

Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

(d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 (18,985,942.00) 18,985,942.00 0.00 (18,911,183.00) 18,911,183.00 0.00 0.0%

Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

(e) TOTAL, CONTRIBUTIONS (18,985,942.00) 18,985,942.00 0.00 (18,911,183.00) 18,911,183.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (18,985,942.00) 18,985,942.00 0.00 (18,911,183.00) 18,911,183.00 0.00 0.0%



Unrestricted and RestrictedExpenditures by Function

19 75333 0000000Form 01



Description Function CodesObjectCodes

Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

A. REVENUES

1) LCFF Sources 8010-8099 56,096,087.00 0.00 56,096,087.00 56,083,494.00 0.00 56,083,494.00 0.0%

2) Federal Revenue 8100-8299 0.00 2,113,898.00 2,113,898.00 0.00 2,251,985.00 2,251,985.00 6.5%

3) Other State Revenue 8300-8599 1,863,930.00 8,343,343.00 10,207,273.00 1,306,731.00 8,837,988.00 10,144,719.00 -0.6%

4) Other Local Revenue 8600-8799 5,891,983.00 10,687,150.00 16,579,133.00 5,809,936.00 9,404,141.00 15,214,077.00 -8.2%

5) TOTAL, REVENUES 63,852,000.00 21,144,391.00 84,996,391.00 63,200,161.00 20,494,114.00 83,694,275.00 -1.5%

B. EXPENDITURES (Objects 1000-7999)

1) Instruction 1000-1999 30,966,058.00 28,931,559.00 59,897,617.00 27,677,960.00 29,328,173.00 57,006,133.00 -4.8%

2) Instruction - Related Services 2000-2999 4,642,442.00 2,158,342.00 6,800,784.00 4,801,095.00 1,358,486.00 6,159,581.00 -9.4%

3) Pupil Services 3000-3999 1,459,717.00 4,653,661.00 6,113,378.00 1,545,730.00 4,604,136.00 6,149,866.00 0.6%

4) Ancillary Services 4000-4999 404,029.00 4,266.00 408,295.00 351,642.00 0.00 351,642.00 -13.9%

5) Community Services 5000-5999 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

6) Enterprise 6000-6999 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

7) General Administration 7000-7999 4,381,531.00 1,190,315.00 5,571,846.00 4,456,364.00 1,341,965.00 5,798,329.00 4.1%

8) Plant Services 8000-8999 4,863,253.00 2,925,496.00 7,788,749.00 5,042,704.00 2,409,018.00 7,451,722.00 -4.3%

9) Other Outgo 9000-9999Except

7600-7699 393,573.00 38,433.00 432,006.00 397,961.00 305,000.00 702,961.00 62.7%

10) TOTAL, EXPENDITURES 47,110,603.00 39,902,072.00 87,012,675.00 44,273,456.00 39,346,778.00 83,620,234.00 -3.9%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 16,741,397.00 (18,757,681.00) (2,016,284.00) 18,926,705.00 (18,852,664.00) 74,041.00 -103.7%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

3) Contributions 8980-8999 (18,985,942.00) 18,985,942.00 0.00 (18,911,183.00) 18,911,183.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (18,985,942.00) 18,985,942.00 0.00 (18,911,183.00) 18,911,183.00 0.00 0.0%



Unrestricted and RestrictedExpenditures by Function

19 75333 0000000Form 01



Description Function CodesObjectCodes

Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (2,244,545.00) 228,261.00 (2,016,284.00) 15,522.00 58,519.00 74,041.00 -103.7%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 7,646,654.77 677,494.76 8,324,149.53 5,331,414.14 905,755.76 6,237,169.90 -25.1%

b) Audit Adjustments 9793 (70,695.63) 0.00 (70,695.63) 0.00 0.00 0.00 -100.0%

c) As of July 1 - Audited (F1a + F1b) 7,575,959.14 677,494.76 8,253,453.90 5,331,414.14 905,755.76 6,237,169.90 -24.4%

d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 7,575,959.14 677,494.76 8,253,453.90 5,331,414.14 905,755.76 6,237,169.90 -24.4%

2) Ending Balance, June 30 (E + F1e) 5,331,414.14 905,755.76 6,237,169.90 5,346,936.14 964,274.76 6,311,210.90 1.2%

Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 10,000.00 0.00 10,000.00 10,000.00 0.00 10,000.00 0.0%

Stores 9712 20,000.00 0.00 20,000.00 20,000.00 0.00 20,000.00 0.0%

Prepaid Items 9713 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

b) Restricted 9740 0.00 905,755.76 905,755.76 0.00 964,274.76 964,274.76 6.5%

c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Other Commitments (by Resource/Object) 9760 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

d) Assigned

Other Assignments (by Resource/Object) 9780 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties 9789 4,350,633.74 0.00 4,350,633.74 4,181,012.00 0.00 4,181,012.00 -3.9%

Unassigned/Unappropriated Amount 9790 950,780.40 0.00 950,780.40 1,135,924.14 0.00 1,135,924.14 19.5%



Exhibit: Restricted Balance Detail19 75333 0000000

Form 01


2019-20 2020-21Resource Description Estimated Actuals Budget

6300 Lottery: Instructional Materials 144,055.00 275,066.00

6512 Special Ed: Mental Health Services 429,158.21 358,540.21

7311 Classified School Employee Professional Development Block Grant 31,316.76 31,316.76

7338 College Readiness Block Grant 32,762.46 30,888.46

7388 SB 117 COVID-19 LEA Response Funds 76,577.00 76,577.00

7510 Low-Performing Students Block Grant 191,886.33 191,886.33

Total, Restricted Balance 905,755.76 964,274.76


July 1 BudgetCafeteria Special Revenue Fund

Expenditures by Object19 75333 0000000

Form 13

California Dept of EducationSACS Financial Reporting Software - 2020.1.0File: fund-b (Rev 03/10/2020) Page 1 Printed: 6/27/2020 4:25 PM

Description Resource Codes Object Codes2019-20

Estimated Actuals2020-21Budget

PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 200,000.00 200,000.00 0.0%

3) Other State Revenue 8300-8599 6,700.00 6,700.00 0.0%

4) Other Local Revenue 8600-8799 1,610,000.00 1,610,000.00 0.0%

5) TOTAL, REVENUES 1,816,700.00 1,816,700.00 0.0%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 0.00 0.0%

2) Classified Salaries 2000-2999 1,009,919.00 1,063,605.00 5.3%

3) Employee Benefits 3000-3999 416,449.00 442,757.00 6.3%

4) Books and Supplies 4000-4999 954,382.00 954,382.00 0.0%

5) Services and Other Operating Expenditures 5000-5999 35,000.00 35,000.00 0.0%

6) Capital Outlay 6000-6999 208,500.00 208,500.00 0.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.0%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 86,200.00 86,200.00 0.0%

9) TOTAL, EXPENDITURES 2,710,450.00 2,790,444.00 3.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (893,750.00) (973,744.00) 9.0%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%

2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.0%




Form 13




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (893,750.00) (973,744.00) 9.0%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 1,911,709.45 1,055,009.17 -44.8%

b) Audit Adjustments 9793 37,049.72 0.00 -100.0%

c) As of July 1 - Audited (F1a + F1b) 1,948,759.17 1,055,009.17 -45.9%

d) Other Restatements 9795 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 1,948,759.17 1,055,009.17 -45.9%

2) Ending Balance, June 30 (E + F1e) 1,055,009.17 81,265.17 -92.3% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Items 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%

c) Committed Stabilization Arrangements 9750 0.00 0.00 0.0%

Other Commitments 9760 0.00 0.00 0.0%

d) Assigned Other Assignments 9780 1,055,009.17 81,265.17 -92.3%

e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.0%

Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%




Form 13




PercentDifference

G. ASSETS 1) Cash a) in County Treasury 9110 0.00

1) Fair Value Adjustment to Cash in County Treasury 9111 0.00

b) in Banks 9120 0.00

c) in Revolving Cash Account 9130 0.00

d) with Fiscal Agent/Trustee 9135 0.00

e) Collections Awaiting Deposit 9140 0.00

2) Investments 9150 0.00

3) Accounts Receivable 9200 0.00

4) Due from Grantor Government 9290 0.00

5) Due from Other Funds 9310 0.00

6) Stores 9320 0.00

7) Prepaid Expenditures 9330 0.00

8) Other Current Assets 9340 0.00

9) TOTAL, ASSETS 0.00


1) Deferred Outflows of Resources 9490 0.00

2) TOTAL, DEFERRED OUTFLOWS 0.00

I. LIABILITIES

1) Accounts Payable 9500 0.00

2) Due to Grantor Governments 9590 0.00

3) Due to Other Funds 9610 0.00

4) Current Loans 9640

5) Unearned Revenue 9650 0.00

6) TOTAL, LIABILITIES 0.00


1) Deferred Inflows of Resources 9690 0.00

2) TOTAL, DEFERRED INFLOWS 0.00

K. FUND EQUITY

Ending Fund Balance, June 30 (G9 + H2) - (I6 + J2) 0.00




Form 13




PercentDifference

FEDERAL REVENUE

Child Nutrition Programs 8220 200,000.00 200,000.00 0.0%

Donated Food Commodities 8221 0.00 0.00 0.0%

All Other Federal Revenue 8290 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 200,000.00 200,000.00 0.0%

OTHER STATE REVENUE

Child Nutrition Programs 8520 6,700.00 6,700.00 0.0%

All Other State Revenue 8590 0.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 6,700.00 6,700.00 0.0%

OTHER LOCAL REVENUE

Other Local Revenue

Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.0%

Food Service Sales 8634 1,600,000.00 1,600,000.00 0.0%

Leases and Rentals 8650 0.00 0.00 0.0%

Interest 8660 10,000.00 10,000.00 0.0%

Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.0%

Fees and Contracts

Interagency Services 8677 0.00 0.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 0.00 0.00 0.0%

TOTAL, OTHER LOCAL REVENUE 1,610,000.00 1,610,000.00 0.0%

TOTAL, REVENUES 1,816,700.00 1,816,700.00 0.0%




Form 13




PercentDifference


Certificated Supervisors' and Administrators' Salaries 1300 0.00 0.00 0.0%

Other Certificated Salaries 1900 0.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.0%

CLASSIFIED SALARIES

Classified Support Salaries 2200 780,779.00 816,378.00 4.6%

Classified Supervisors' and Administrators' Salaries 2300 102,203.00 103,225.00 1.0%

Clerical, Technical and Office Salaries 2400 124,057.00 127,458.00 2.7%

Other Classified Salaries 2900 2,880.00 16,544.00 474.4%

TOTAL, CLASSIFIED SALARIES 1,009,919.00 1,063,605.00 5.3%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 166,425.00 171,151.00 2.8%

OASDI/Medicare/Alternative 3301-3302 79,515.00 80,100.00 0.7%

Health and Welfare Benefits 3401-3402 148,310.00 170,871.00 15.2%

Unemployment Insurance 3501-3502 521.00 532.00 2.1%

Workers' Compensation 3601-3602 21,678.00 20,103.00 -7.3%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%

OPEB, Active Employees 3751-3752 0.00 0.00 0.0%

Other Employee Benefits 3901-3902 0.00 0.00 0.0%

TOTAL, EMPLOYEE BENEFITS 416,449.00 442,757.00 6.3%

BOOKS AND SUPPLIES

Books and Other Reference Materials 4200 0.00 0.00 0.0%

Materials and Supplies 4300 20,000.00 20,000.00 0.0%

Noncapitalized Equipment 4400 27,682.00 27,682.00 0.0%

Food 4700 906,700.00 906,700.00 0.0%

TOTAL, BOOKS AND SUPPLIES 954,382.00 954,382.00 0.0%




Form 13




PercentDifference


Subagreements for Services 5100 0.00 0.00 0.0%

Travel and Conferences 5200 0.00 0.00 0.0%

Dues and Memberships 5300 0.00 0.00 0.0%

Insurance 5400-5450 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 0.00 0.00 0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 10,000.00 10,000.00 0.0%

Transfers of Direct Costs 5710 0.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.0%

Professional/Consulting Services and Operating Expenditures 5800 25,000.00 25,000.00 0.0%

Communications 5900 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 35,000.00 35,000.00 0.0%

CAPITAL OUTLAY

Buildings and Improvements of Buildings 6200 0.00 0.00 0.0%

Equipment 6400 208,500.00 208,500.00 0.0%

Equipment Replacement 6500 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 208,500.00 208,500.00 0.0%


Debt Service

Debt Service - Interest 7438 0.00 0.00 0.0%

Other Debt Service - Principal 7439 0.00 0.00 0.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.0%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs - Interfund 7350 86,200.00 86,200.00 0.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 86,200.00 86,200.00 0.0%

TOTAL, EXPENDITURES 2,710,450.00 2,790,444.00 3.0%




Form 13




PercentDifference

INTERFUND TRANSFERS


From: General Fund 8916 0.00 0.00 0.0%

Other Authorized Interfund Transfers In 8919 0.00 0.00 0.0%

(a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.0%


Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES

Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.0%

Long-Term Debt Proceeds

Proceeds from Capital Leases 8972 0.00 0.00 0.0%

All Other Financing Sources 8979 0.00 0.00 0.0%

(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES

Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.0%

All Other Financing Uses 7699 0.00 0.00 0.0%

(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 0.00 0.00 0.0%

Contributions from Restricted Revenues 8990 0.00 0.00 0.0%

(e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 0.00 0.0%



Expenditures by Function19 75333 0000000

Form 13


Description Function Codes Object Codes2019-20


PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 200,000.00 200,000.00 0.0%



5) TOTAL, REVENUES 1,816,700.00 1,816,700.00 0.0%


1) Instruction 1000-1999 0.00 0.00 0.0%

2) Instruction - Related Services 2000-2999 0.00 0.00 0.0%

3) Pupil Services 3000-3999 2,624,250.00 2,704,244.00 3.0%

4) Ancillary Services 4000-4999 0.00 0.00 0.0%

5) Community Services 5000-5999 0.00 0.00 0.0%

6) Enterprise 6000-6999 0.00 0.00 0.0%

7) General Administration 7000-7999 86,200.00 86,200.00 0.0%

8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 0.00 0.00 0.0%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (893,750.00) (973,744.00) 9.0%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 13




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (893,750.00) (973,744.00) 9.0%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance

a) As of July 1 - Unaudited 9791 1,911,709.45 1,055,009.17 -44.8%

b) Audit Adjustments 9793 37,049.72 0.00 -100.0%




2) Ending Balance, June 30 (E + F1e) 1,055,009.17 81,265.17 -92.3%

Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Items 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%


Other Commitments (by Resource/Object) 9760 0.00 0.00 0.0%

d) Assigned Other Assignments (by Resource/Object) 9780 1,055,009.17 81,265.17 -92.3%




July 1 BudgetCafeteria Special Revenue FundExhibit: Restricted Balance Detail

19 75333 0000000Form 13



Total, Restricted Balance 0.00 0.00


July 1 BudgetBuilding Fund


Form 21

California Dept of EducationSACS Financial Reporting Software - 2020.1.0File: fund-d (Rev 02/07/2019) Page 1 Printed: 6/27/2020 4:25 PM



PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 0.00 0.00 0.0%

4) Other Local Revenue 8600-8799 704,642.00 600,000.00 -14.9%

5) TOTAL, REVENUES 704,642.00 600,000.00 -14.9%

B. EXPENDITURES


2) Classified Salaries 2000-2999 18,246.00 0.00 -100.0%

3) Employee Benefits 3000-3999 1,269.00 0.00 -100.0%

4) Books and Supplies 4000-4999 64,644.00 0.00 -100.0%

5) Services and Other Operating Expenditures 5000-5999 95,770.00 0.00 -100.0%

6) Capital Outlay 6000-6999 35,497,127.00 50,201,058.00 41.4%


8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.0%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (34,972,414.00) (49,601,058.00) 41.8%


b) Transfers Out 7600-7629 0.00 0.00 0.0%

2) Other Sources/Uses a) Sources 8930-8979 0.00 40,000,000.00 New

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 40,000,000.00 New




Form 21




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (34,972,414.00) (9,601,058.00) -72.5%


b) Audit Adjustments 9793 (329,869.36) 0.00 -100.0%




2) Ending Balance, June 30 (E + F1e) 20,144,875.79 10,543,817.79 -47.7% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Items 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 20,144,875.79 10,543,817.79 -47.7%



d) Assigned Other Assignments 9780 0.00 0.00 0.0%






Form 21




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES




4) Current Loans 9640 0.00






K. FUND EQUITY





Form 21




PercentDifference

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.0%


TOTAL, FEDERAL REVENUE 0.00 0.00 0.0%

OTHER STATE REVENUE


Homeowners' Exemptions 8575 0.00 0.00 0.0%

Other Subventions/In-Lieu Taxes 8576 0.00 0.00 0.0%


TOTAL, OTHER STATE REVENUE 0.00 0.00 0.0%

OTHER LOCAL REVENUE


Other Restricted Levies Secured Roll 8615 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.0%

Prior Years' Taxes 8617 0.00 0.00 0.0%

Supplemental Taxes 8618 0.00 0.00 0.0%

Non-Ad Valorem Taxes Parcel Taxes 8621 0.00 0.00 0.0%

Other 8622 0.00 0.00 0.0%

Community Redevelopment Funds Not Subject to LCFF Deduction 8625 0.00 0.00 0.0%

Penalties and Interest from Delinquent Non-LCFF Taxes 8629 0.00 0.00 0.0%



Interest 8660 704,642.00 600,000.00 -14.9%


Other Local Revenue


All Other Transfers In from All Others 8799 0.00 0.00 0.0%

TOTAL, OTHER LOCAL REVENUE 704,642.00 600,000.00 -14.9%

TOTAL, REVENUES 704,642.00 600,000.00 -14.9%




Form 21




PercentDifference

CLASSIFIED SALARIES

Classified Support Salaries 2200 7,173.00 0.00 -100.0%

Classified Supervisors' and Administrators' Salaries 2300 0.00 0.00 0.0%

Clerical, Technical and Office Salaries 2400 11,073.00 0.00 -100.0%

Other Classified Salaries 2900 0.00 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 18,246.00 0.00 -100.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%

OASDI/Medicare/Alternative 3301-3302 893.00 0.00 -100.0%

Health and Welfare Benefits 3401-3402 0.00 0.00 0.0%

Unemployment Insurance 3501-3502 6.00 0.00 -100.0%

Workers' Compensation 3601-3602 370.00 0.00 -100.0%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 1,269.00 0.00 -100.0%

BOOKS AND SUPPLIES


Materials and Supplies 4300 11,615.00 0.00 -100.0%

Noncapitalized Equipment 4400 53,029.00 0.00 -100.0%

TOTAL, BOOKS AND SUPPLIES 64,644.00 0.00 -100.0%




Insurance 5400-5450 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 0.0%






Form 21




PercentDifference

Professional/Consulting Services and Operating Expenditures 5800 95,770.00 0.00 -100.0%


TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 95,770.00 0.00 -100.0%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%

Land Improvements 6170 0.00 0.00 0.0%

Buildings and Improvements of Buildings 6200 35,394,642.00 49,585,058.00 40.1%

Books and Media for New School Libraries

or Major Expansion of School Libraries 6300 0.00 0.00 0.0%

Equipment 6400 102,485.00 616,000.00 501.1%


TOTAL, CAPITAL OUTLAY 35,497,127.00 50,201,058.00 41.4%


Other Transfers Out

All Other Transfers Out to All Others 7299 0.00 0.00 0.0%

Debt Service

Repayment of State School Building Fund Aid - Proceeds from Bonds 7435 0.00 0.00 0.0%




TOTAL, EXPENDITURES 35,677,056.00 50,201,058.00 40.7%




Form 21




PercentDifference

INTERFUND TRANSFERS





To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.0%






Form 21




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds Proceeds from Sale of Bonds 8951 0.00 40,000,000.00 New

Proceeds from Disposal of Capital Assets 8953 0.00 0.00 0.0%

Other Sources County School Bldg Aid 8961 0.00 0.00 0.0%



Proceeds from Certificates of Participation 8971 0.00 0.00 0.0%


Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.0%


(c) TOTAL, SOURCES 0.00 40,000,000.00 New

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 40,000,000.00 New




Form 21




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 704,642.00 600,000.00 -14.9%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%

7) General Administration 7000-7999 0.00 0.00 0.0%

8) Plant Services 8000-8999 35,677,056.00 50,201,058.00 40.7%


7600-7699 0.00 0.00 0.0%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (34,972,414.00) (49,601,058.00) 41.8%


b) Transfers Out 7600-7629 0.00 0.00 0.0%

2) Other Sources/Uses a) Sources 8930-8979 0.00 40,000,000.00 New

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 40,000,000.00 New




Form 21




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (34,972,414.00) (9,601,058.00) -72.5%



b) Audit Adjustments 9793 (329,869.36) 0.00 -100.0%




2) Ending Balance, June 30 (E + F1e) 20,144,875.79 10,543,817.79 -47.7% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Items 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 20,144,875.79 10,543,817.79 -47.7%



d) Assigned Other Assignments (by Resource/Object) 9780 0.00 0.00 0.0%






Form 21



9010 Other Restricted Local 20,144,875.79 10,543,817.79

Total, Restricted Balance 20,144,875.79 10,543,817.79


July 1 BudgetCapital Facilities FundExpenditures by Object

19 75333 0000000Form 25




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 733,419.00 830,000.00 13.2%

5) TOTAL, REVENUES 733,419.00 830,000.00 13.2%

B. EXPENDITURES


2) Classified Salaries 2000-2999 0.00 0.00 0.0%

3) Employee Benefits 3000-3999 0.00 0.00 0.0%

4) Books and Supplies 4000-4999 0.00 0.00 0.0%

5) Services and Other Operating Expenditures 5000-5999 22,838.00 22,838.00 0.0%

6) Capital Outlay 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENDITURES 22,838.00 22,838.00 0.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 710,581.00 807,162.00 13.6%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%




19 75333 0000000Form 25




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 710,581.00 807,162.00 13.6%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 4,891,218.39 5,601,799.39 14.5%

b) Audit Adjustments 9793 0.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 4,891,218.39 5,601,799.39 14.5%


e) Adjusted Beginning Balance (F1c + F1d) 4,891,218.39 5,601,799.39 14.5%

2) Ending Balance, June 30 (E + F1e) 5,601,799.39 6,408,961.39 14.4% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Items 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 5,601,799.39 6,408,961.39 14.4%



d) Assigned Other Assignments 9780 0.00 0.00 0.0%





19 75333 0000000Form 25




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY




19 75333 0000000Form 25




PercentDifference

OTHER STATE REVENUE






OTHER LOCAL REVENUE


Other Restricted Levies Secured Roll 8615 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.0%

Prior Years' Taxes 8617 0.00 0.00 0.0%

Supplemental Taxes 8618 0.00 0.00 0.0%

Non-Ad Valorem Taxes Parcel Taxes 8621 0.00 0.00 0.0%

Other 8622 0.00 0.00 0.0%




Interest 8660 83,419.00 80,000.00 -4.1%


Fees and Contracts

Mitigation/Developer Fees 8681 650,000.00 750,000.00 15.4%

Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 733,419.00 830,000.00 13.2%

TOTAL, REVENUES 733,419.00 830,000.00 13.2%



19 75333 0000000Form 25




PercentDifference




CLASSIFIED SALARIES

Classified Support Salaries 2200 0.00 0.00 0.0%


Clerical, Technical and Office Salaries 2400 0.00 0.00 0.0%


TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%

OASDI/Medicare/Alternative 3301-3302 0.00 0.00 0.0%



Workers' Compensation 3601-3602 0.00 0.00 0.0%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.0%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.0%


Materials and Supplies 4300 0.00 0.00 0.0%

Noncapitalized Equipment 4400 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 0.00 0.00 0.0%



19 75333 0000000Form 25




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 16,832.00 16,832.00 0.0%





TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 22,838.00 22,838.00 0.0%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%





Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 0.00 0.00 0.0%


Other Transfers Out


Debt Service




TOTAL, EXPENDITURES 22,838.00 22,838.00 0.0%



19 75333 0000000Form 25




PercentDifference

INTERFUND TRANSFERS








OTHER SOURCES/USES

SOURCES

Proceeds


Other Sources







(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS






July 1 BudgetCapital Facilities Fund


Form 25




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 733,419.00 830,000.00 13.2%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%

7) General Administration 7000-7999 22,838.00 22,838.00 0.0%

8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENDITURES 22,838.00 22,838.00 0.0%



b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 25




PercentDifference



a) As of July 1 - Unaudited 9791 4,891,218.39 5,601,799.39 14.5%


c) As of July 1 - Audited (F1a + F1b) 4,891,218.39 5,601,799.39 14.5%


e) Adjusted Beginning Balance (F1c + F1d) 4,891,218.39 5,601,799.39 14.5%


Stores 9712 0.00 0.00 0.0%

Prepaid Items 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 5,601,799.39 6,408,961.39 14.4%



d) Assigned Other Assignments (by Resource/Object) 9780 0.00 0.00 0.0%






Form 25



9010 Other Restricted Local 5,601,799.39 6,408,961.39

Total, Restricted Balance 5,601,799.39 6,408,961.39


July 1 BudgetSpecial Reserve Fund for Capital Outlay Projects


Form 40




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 130,127.00 191,000.00 46.8%

B. EXPENDITURES





5) Services and Other Operating Expenditures 5000-5999 8,500.00 5,000.00 -41.2%

6) Capital Outlay 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENDITURES 8,500.00 5,000.00 -41.2%



b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 40




PercentDifference


F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 20,426.83 142,053.83 595.4%


c) As of July 1 - Audited (F1a + F1b) 20,426.83 142,053.83 595.4%


e) Adjusted Beginning Balance (F1c + F1d) 20,426.83 142,053.83 595.4%

2) Ending Balance, June 30 (E + F1e) 142,053.83 328,053.83 130.9% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Items 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 61,000.00 111,000.00 82.0%



d) Assigned Other Assignments 9780 81,053.83 217,053.83 167.8%






Form 40




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY





Form 40




PercentDifference

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.0%



OTHER STATE REVENUE

Pass-Through Revenues from State Sources 8587 0.00 0.00 0.0%

California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.0%

All Other State Revenue All Other 8590 0.00 0.00 0.0%


OTHER LOCAL REVENUE

Other Local Revenue




Interest 8660 1,127.00 1,000.00 -11.3%


Other Local Revenue

All Other Local Revenue 8699 129,000.00 190,000.00 47.3%


TOTAL, OTHER LOCAL REVENUE 130,127.00 191,000.00 46.8%

TOTAL, REVENUES 130,127.00 191,000.00 46.8%




Form 40




PercentDifference

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.0%




BOOKS AND SUPPLIES


Materials and Supplies 4300 0.00 0.00 0.0%


TOTAL, BOOKS AND SUPPLIES 0.00 0.00 0.0%




Form 40




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%





Professional/Consulting Services and Operating Expenditures 5800 8,500.00 5,000.00 -41.2%


TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 8,500.00 5,000.00 -41.2%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%





Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 0.00 0.00 0.0%


Other Transfers Out

Transfers of Pass-Through Revenues To Districts or Charter Schools 7211 0.00 0.00 0.0%

To County Offices 7212 0.00 0.00 0.0%

To JPAs 7213 0.00 0.00 0.0%


Debt Service




TOTAL, EXPENDITURES 8,500.00 5,000.00 -41.2%




Form 40




PercentDifference

INTERFUND TRANSFERS


From: General Fund/CSSF 8912 0.00 0.00 0.0%




To: General Fund/CSSF 7612 0.00 0.00 0.0%







Form 40




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds


Other Sources







(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS








Form 40




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 130,127.00 191,000.00 46.8%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 8,500.00 5,000.00 -41.2%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENDITURES 8,500.00 5,000.00 -41.2%



b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 40




PercentDifference



a) As of July 1 - Unaudited 9791 20,426.83 142,053.83 595.4%


c) As of July 1 - Audited (F1a + F1b) 20,426.83 142,053.83 595.4%


e) Adjusted Beginning Balance (F1c + F1d) 20,426.83 142,053.83 595.4%

2) Ending Balance, June 30 (E + F1e) 142,053.83 328,053.83 130.9% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Items 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 61,000.00 111,000.00 82.0%



d) Assigned Other Assignments (by Resource/Object) 9780 81,053.83 217,053.83 167.8%






Form 40



9010 Other Restricted Local 61,000.00 111,000.00

Total, Restricted Balance 61,000.00 111,000.00


July 1 BudgetBond Interest and Redemption Fund


Form 51




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 17,130,423.00 0.00 -100.0%

5) TOTAL, REVENUES 17,130,423.00 0.00 -100.0%

B. EXPENDITURES





5) Services and Other Operating Expenditures 5000-5999 0.00 0.00 0.0%

6) Capital Outlay 6000-6999 0.00 0.00 0.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 21,254,977.00 0.00 -100.0%


9) TOTAL, EXPENDITURES 21,254,977.00 0.00 -100.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (4,124,554.00) 0.00 -100.0%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 51




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (4,124,554.00) 0.00 -100.0%







Stores 9712 0.00 0.00 0.0%

Prepaid Items 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%



d) Assigned Other Assignments 9780 20,129,756.00 20,129,756.00 0.0%






Form 51




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY





Form 51




PercentDifference

FEDERAL REVENUE



OTHER STATE REVENUE

Tax Relief Subventions Voted Indebtedness Levies




OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes Voted Indebtedness Levies Secured Roll 8611 16,249,233.00 0.00 -100.0%

Unsecured Roll 8612 288,976.00 0.00 -100.0%

Prior Years' Taxes 8613 221,570.00 0.00 -100.0%

Supplemental Taxes 8614 268,238.00 0.00 -100.0%


Interest 8660 102,406.00 0.00 -100.0%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 17,130,423.00 0.00 -100.0%

TOTAL, REVENUES 17,130,423.00 0.00 -100.0%




Form 51




PercentDifference


Debt Service

Bond Redemptions 7433 13,404,307.00 0.00 -100.0%

Bond Interest and Other Service Charges 7434 7,850,670.00 0.00 -100.0%



TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 21,254,977.00 0.00 -100.0%

TOTAL, EXPENDITURES 21,254,977.00 0.00 -100.0%




Form 51




PercentDifference

INTERFUND TRANSFERS





To: General Fund 7614 0.00 0.00 0.0%



OTHER SOURCES/USES

SOURCES

Other Sources



(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS








Form 51




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 17,130,423.00 0.00 -100.0%

5) TOTAL, REVENUES 17,130,423.00 0.00 -100.0%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 21,254,977.00 0.00 -100.0%

10) TOTAL, EXPENDITURES 21,254,977.00 0.00 -100.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (4,124,554.00) 0.00 -100.0%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 51




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (4,124,554.00) 0.00 -100.0%








Stores 9712 0.00 0.00 0.0%

Prepaid Items 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%



d) Assigned Other Assignments (by Resource/Object) 9780 20,129,756.00 20,129,756.00 0.0%






Form 51



Total, Restricted Balance 0.00 0.00


July 1 BudgetOther Enterprise FundExpenses by Object

19 75333 0000000Form 63

California Dept of EducationSACS Financial Reporting Software - 2020.1.0File: fund-e (Rev 03/27/2018) Page 1 Printed: 6/27/2020 4:27 PM



PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 3,932,624.00 5,081,750.00 29.2%

B. EXPENSES

1) Certificated Salaries 1000-1999 1,435,128.20 1,486,305.00 3.6%

2) Classified Salaries 2000-2999 934,161.41 959,344.00 2.7%

3) Employee Benefits 3000-3999 1,036,376.45 1,148,137.00 10.8%


5) Services and Other Operating Expenses 5000-5999 1,347,964.00 1,348,100.00 0.0%

6) Depreciation 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENSES 4,977,021.06 5,174,086.00 4.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (1,044,397.06) (92,336.00) -91.2%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%




19 75333 0000000Form 63




PercentDifference

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) (1,044,397.06) (92,336.00) -91.2%

F. NET POSITION 1) Beginning Net Position a) As of July 1 - Unaudited 9791 1,223,332.20 178,935.14 -85.4%


c) As of July 1 - Audited (F1a + F1b) 1,223,332.20 178,935.14 -85.4%


e) Adjusted Beginning Net Position (F1c + F1d) 1,223,332.20 178,935.14 -85.4%

2) Ending Net Position, June 30 (E + F1e) 178,935.14 86,599.14 -51.6% Components of Ending Net Position a) Net Investment in Capital Assets 9796 0.00 0.00 0.0%

b) Restricted Net Position 9797 0.00 0.00 0.0%

c) Unrestricted Net Position 9790 178,935.14 86,599.14 -51.6%



19 75333 0000000Form 63




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00



9) Fixed Assets a) Land 9410 0.00

b) Land Improvements 9420 0.00

c) Accumulated Depreciation - Land Improvements 9425 0.00

d) Buildings 9430 0.00

e) Accumulated Depreciation - Buildings 9435 0.00

f) Equipment 9440 0.00

g) Accumulated Depreciation - Equipment 9445 0.00

h) Work in Progress 9450 0.00







19 75333 0000000Form 63




PercentDifference

I. LIABILITIES






6) Long-Term Liabilities a) Net Pension Liability 9663 0.00

b) Total/Net OPEB Liability 9664 0.00

c) Compensated Absences 9665 0.00

d) COPs Payable 9666 0.00

e) Capital Leases Payable 9667 0.00

f) Lease Revenue Bonds Payable 9668 0.00

g) Other General Long-Term Liabilities 9669 0.00





K. NET POSITION

Net Position, June 30 (G10 + H2) - (I7 + J2) 0.00



19 75333 0000000Form 63




PercentDifference

OTHER STATE REVENUE

STRS On-Behalf Pension Contributions 7690 8590 7,750.00 7,750.00 0.0%


TOTAL, OTHER STATE REVENUE 7,750.00 7,750.00 0.0%

OTHER LOCAL REVENUE

Other Local Revenue

Sales

All Other Sales 8639 0.00 0.00 0.0%


Interest 8660 24,000.00 24,000.00 0.0%


Fees and Contracts

All Other Fees and Contracts 8689 3,785,177.00 5,050,000.00 33.4%

Other Local Revenue

All Other Local Revenue 8699 115,697.00 0.00 -100.0%

TOTAL, OTHER LOCAL REVENUE 3,924,874.00 5,074,000.00 29.3%

TOTAL, REVENUES 3,932,624.00 5,081,750.00 29.2%



19 75333 0000000Form 63




PercentDifference


Certificated Teachers' Salaries 1100 1,295,344.20 1,345,123.00 3.8%

Certificated Pupil Support Salaries 1200 0.00 0.00 0.0%

Certificated Supervisors' and Administrators' Salaries 1300 139,784.00 141,182.00 1.0%


TOTAL, CERTIFICATED SALARIES 1,435,128.20 1,486,305.00 3.6%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 524,337.05 532,119.00 1.5%

Classified Support Salaries 2200 220,285.00 226,721.00 2.9%


Clerical, Technical and Office Salaries 2400 189,539.36 200,504.00 5.8%


TOTAL, CLASSIFIED SALARIES 934,161.41 959,344.00 2.7%

EMPLOYEE BENEFITS

STRS 3101-3102 127,535.65 133,518.00 4.7%

PERS 3201-3202 302,997.75 377,645.00 24.6%

OASDI/Medicare/Alternative 3301-3302 129,349.69 136,777.00 5.7%

Health and Welfare Benefits 3401-3402 427,887.52 453,528.00 6.0%

Unemployment Insurance 3501-3502 1,124.49 1,202.00 6.9%

Workers' Compensation 3601-3602 47,481.35 45,467.00 -4.2%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 1,036,376.45 1,148,137.00 10.8%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.0%



Noncapitalized Equipment 4400 10,015.00 10,500.00 4.8%

Food 4700 151,210.00 151,200.00 0.0%




19 75333 0000000Form 63




PercentDifference

SERVICES AND OTHER OPERATING EXPENSES


Travel and Conferences 5200 1,500.00 1,500.00 0.0%


Insurance 5400-5450 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 1,343,985.00 1,344,000.00 0.0%




Communications 5900 759.00 800.00 5.4%

TOTAL, SERVICES AND OTHER OPERATING EXPENSES 1,347,964.00 1,348,100.00 0.0%

DEPRECIATION

Depreciation Expense 6900 0.00 0.00 0.0%

TOTAL, DEPRECIATION 0.00 0.00 0.0%


Other Transfers Out



TOTAL, EXPENSES 4,977,021.06 5,174,086.00 4.0%



19 75333 0000000Form 63




PercentDifference

INTERFUND TRANSFERS







OTHER SOURCES/USES

SOURCES

Other Sources


(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS






July 1 BudgetOther Enterprise FundExpenses by Function

19 75333 0000000Form 63




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 3,932,624.00 5,081,750.00 29.2%

B. EXPENSES (Objects 1000-7999)

1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 4,977,021.06 5,174,086.00 4.0%


8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENSES 4,977,021.06 5,174,086.00 4.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (1,044,397.06) (92,336.00) -91.2%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%



July 1 BudgetOther Enterprise FundExpenses by Function

19 75333 0000000Form 63




PercentDifference

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) (1,044,397.06) (92,336.00) -91.2%

F. NET POSITION 1) Beginning Net Position

a) As of July 1 - Unaudited 9791 1,223,332.20 178,935.14 -85.4%


c) As of July 1 - Audited (F1a + F1b) 1,223,332.20 178,935.14 -85.4%


e) Adjusted Beginning Net Position (F1c + F1d) 1,223,332.20 178,935.14 -85.4%

2) Ending Net Position, June 30 (E + F1e) 178,935.14 86,599.14 -51.6%

Components of Ending Net Position

a) Net Investment in Capital Assets 9796 0.00 0.00 0.0%




July 1 BudgetOther Enterprise Fund

Exhibit: Restricted Net Position Detail19 75333 0000000

Form 63



Total, Restricted Net Position 0.00 0.00


July 1 BudgetSelf-Insurance FundExpenses by Object

19 75333 0000000Form 67




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 1,637.00 1,600.00 -2.3%

B. EXPENSES





5) Services and Other Operating Expenses 5000-5999 0.00 0.00 0.0%

6) Depreciation 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENSES 2,000.00 2,000.00 0.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (363.00) (400.00) 10.2%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%




19 75333 0000000Form 67




PercentDifference

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) (363.00) (400.00) 10.2%

F. NET POSITION 1) Beginning Net Position a) As of July 1 - Unaudited 9791 87,377.97 87,014.97 -0.4%


c) As of July 1 - Audited (F1a + F1b) 87,377.97 87,014.97 -0.4%


e) Adjusted Beginning Net Position (F1c + F1d) 87,377.97 87,014.97 -0.4%

2) Ending Net Position, June 30 (E + F1e) 87,014.97 86,614.97 -0.5% Components of Ending Net Position a) Net Investment in Capital Assets 9796 0.00 0.00 0.0%





19 75333 0000000Form 67




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00



9) Fixed Assets a) Land 9410 0.00

b) Land Improvements 9420 0.00

c) Accumulated Depreciation - Land Improvements 9425 0.00

d) Buildings 9430 0.00

e) Accumulated Depreciation - Buildings 9435 0.00

f) Equipment 9440 0.00

g) Accumulated Depreciation - Equipment 9445 0.00

h) Work in Progress 9450 0.00







19 75333 0000000Form 67




PercentDifference

I. LIABILITIES

















K. NET POSITION




19 75333 0000000Form 67




PercentDifference

OTHER STATE REVENUE

STRS On-Behalf Pension Contributions 7690 8590 0.00 0.00 0.0%



OTHER LOCAL REVENUE

Other Local Revenue


Interest 8660 1,637.00 1,600.00 -2.3%


Fees and Contracts

In-District Premiums/ Contributions 8674 0.00 0.00 0.0%

All Other Fees and Contracts 8689 0.00 0.00 0.0%

Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 1,637.00 1,600.00 -2.3%

TOTAL, REVENUES 1,637.00 1,600.00 -2.3%



19 75333 0000000Form 67




PercentDifference


Certificated Pupil Support Salaries 1200 0.00 0.00 0.0%

Certificated Supervisors' and Administrators' Salaries 1300 0.00 0.00 0.0%


CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.0%




BOOKS AND SUPPLIES







19 75333 0000000Form 67




PercentDifference





Insurance 5400-5450 0.00 0.00 0.0%




Professional/Consulting Services and Operating Expenditures 5800 0.00 0.00 0.0%


TOTAL, SERVICES AND OTHER OPERATING EXPENSES 0.00 0.00 0.0%

DEPRECIATION

Depreciation Expense 6900 0.00 0.00 0.0%

TOTAL, DEPRECIATION 0.00 0.00 0.0%

TOTAL, EXPENSES 2,000.00 2,000.00 0.0%



19 75333 0000000Form 67




PercentDifference

INTERFUND TRANSFERS







OTHER SOURCES/USES

SOURCES

Other Sources


(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS






July 1 BudgetSelf-Insurance Fund

Expenses by Function19 75333 0000000

Form 67




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 1,637.00 1,600.00 -2.3%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 2,000.00 2,000.00 0.0%


8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENSES 2,000.00 2,000.00 0.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (363.00) (400.00) 10.2%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 67




PercentDifference

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) (363.00) (400.00) 10.2%


a) As of July 1 - Unaudited 9791 87,377.97 87,014.97 -0.4%





2) Ending Net Position, June 30 (E + F1e) 87,014.97 86,614.97 -0.5%








Form 67





July 1 BudgetRetiree Benefit FundExpenses by Object

19 75333 0000000Form 71




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 1,230.00 600.00 -51.2%

5) TOTAL, REVENUES 1,230.00 600.00 -51.2%

B. EXPENSES





5) Services and Other Operating Expenses 5000-5999 66,495.00 25,697.00 -61.4%

6) Depreciation 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENSES 66,495.00 25,697.00 -61.4%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (65,265.00) (25,097.00) -61.5%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%




19 75333 0000000Form 71




PercentDifference

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) (65,265.00) (25,097.00) -61.5%

F. NET POSITION 1) Beginning Net Position a) As of July 1 - Unaudited 9791 90,361.58 25,096.58 -72.2%





2) Ending Net Position, June 30 (E + F1e) 25,096.58 (0.42) -100.0% Components of Ending Net Position a) Net Investment in Capital Assets 9796 0.00 0.00 0.0%


c) Unrestricted Net Position 9790 25,096.58 (0.42) -100.0%



19 75333 0000000Form 71




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00



9) Fixed Assets 9400







19 75333 0000000Form 71




PercentDifference

I. LIABILITIES

















K. NET POSITION




19 75333 0000000Form 71




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue

Interest 8660 1,230.00 600.00 -51.2%


Fees and Contracts

In-District Premiums/ Contributions 8674 0.00 0.00 0.0%

Other Local Revenue


TOTAL, OTHER LOCAL REVENUE 1,230.00 600.00 -51.2%

TOTAL, REVENUES 1,230.00 600.00 -51.2%



Professional/Consulting Services and Operating Expenditures 5800 66,495.00 25,697.00 -61.4%

TOTAL, SERVICES AND OTHER OPERATING EXPENSES 66,495.00 25,697.00 -61.4%

TOTAL, EXPENSES 66,495.00 25,697.00 -61.4%



19 75333 0000000Form 71




PercentDifference

INTERFUND TRANSFERS




OTHER SOURCES/USES

SOURCES

Other Sources



(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a + c - d + e) 0.00 0.00 0.0%


July 1 BudgetRetiree Benefit Fund


Form 71




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 1,230.00 600.00 -51.2%

5) TOTAL, REVENUES 1,230.00 600.00 -51.2%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 66,495.00 25,697.00 -61.4%


8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENSES 66,495.00 25,697.00 -61.4%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (65,265.00) (25,097.00) -61.5%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 71




PercentDifference

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) (65,265.00) (25,097.00) -61.5%


a) As of July 1 - Unaudited 9791 90,361.58 25,096.58 -72.2%





2) Ending Net Position, June 30 (E + F1e) 25,096.58 (0.42) -100.0%




c) Unrestricted Net Position 9790 25,096.58 (0.42) -100.0%




Form 71





2020-21 July 1 BudgetAVERAGE DAILY ATTENDANCE 19 75333 0000000

Form A

California Dept of EducationSACS Financial Reporting Software - 2020.1.0File: ada (Rev 03/27/2018) Page 1 of 1 Printed: 6/27/2020 4:28 PM

2019-20 Estimated Actuals 2020-21 Budget2020-21 Budget

Description P-2 ADA Annual ADA Funded ADAEstimated P-2

ADAEstimated

Annual ADAEstimated

Funded ADA

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) 6,260.44 6,260.44 6,301.52 6,070.17 6,070.17 6,272.00 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) 6,260.44 6,260.44 6,301.52 6,070.17 6,070.17 6,272.00 5. District 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 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) 0.00 0.00 0.00 0.00 0.00 0.00 6. TOTAL DISTRICT ADA (Sum of Line A4 and Line A5g) 6,260.44 6,260.44 6,301.52 6,070.17 6,070.17 6,272.00 7. Adults in Correctional Facilities 8. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)



Form A


2019-20 Estimated Actuals 2020-21 Budget2020-21 BudgetEstimated P-2 Estimated Estimated

Description P-2 ADA Annual ADA Funded ADA ADA Annual ADA Funded ADA

B. COUNTY OFFICE OF EDUCATION 1. County Program Alternative Education ADA a. County Group Home and Institution Pupils b. Juvenile Halls, Homes, and Camps c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] d. Total, County Program Alternative Education ADA (Sum of Lines B1a through B1c) 0.00 0.00 0.00 0.00 0.00 0.00 2. District 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 f. County School Tuition Fund (Out of State Tuition) [EC 2000 and 46380] g. Total, District Funded County Program ADA (Sum of Lines B2a through B2f) 0.00 0.00 0.00 0.00 0.00 0.00 3. TOTAL COUNTY OFFICE ADA (Sum of Lines B1d and B2g) 0.00 0.00 0.00 0.00 0.00 0.00 4. Adults in Correctional Facilities 5. County Operations Grant ADA 6. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)



Form A


2019-20 Estimated Actuals 2020-21 Budget2020-21 Budget

Description P-2 ADA Annual ADA Funded ADAEstimated P-2

ADAEstimated

Annual ADAEstimated

Funded ADAC. CHARTER SCHOOL ADA Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 use this worksheet to report ADA for those charter schools Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 use this worksheet to report ADA for those charter schools Charter schools reporting SACS financial data separately from their authorizing LEAs in Fund 01 or Fund 62 use this worksheet to report their ADA Charter schools reporting SACS financial data separately from their authorizing LEAs in Fund 01 or Fund 62 use this worksheet to report their ADA

FUND 01: Charter School ADA corresponding to SACS financial data reported in Fund 01 FUND 01: Charter School ADA corresponding to SACS financial data reported in Fund 01

1. Total Charter School Regular ADA 2. Charter School County Program Alternative Education ADA a. County Group Home and Institution Pupils b. Juvenile Halls, Homes, and Camps c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] d. Total, Charter School County Program Alternative Education ADA (Sum of Lines C2a through C2c) 0.00 0.00 0.00 0.00 0.00 0.00 3. Charter School 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 f. Total, Charter School Funded County Program ADA (Sum of Lines C3a through C3e) 0.00 0.00 0.00 0.00 0.00 0.00 4. TOTAL CHARTER SCHOOL ADA (Sum of Lines C1, C2d, and C3f) 0.00 0.00 0.00 0.00 0.00 0.00

FUND 09 or 62: Charter School ADA corresponding to SACS financial data reported in Fund 09 or Fund 62

5. Total Charter School Regular ADA 6. Charter School County Program Alternative Education ADA a. County Group Home and Institution Pupils b. Juvenile Halls, Homes, and Camps c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] d. Total, Charter School County Program Alternative Education ADA (Sum of Lines C6a through C6c) 0.00 0.00 0.00 0.00 0.00 0.00 7. Charter School 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 f. Total, Charter School Funded County Program ADA (Sum of Lines C7a through C7e) 0.00 0.00 0.00 0.00 0.00 0.00 8. TOTAL CHARTER SCHOOL ADA (Sum of Lines C5, C6d, and C7f) 0.00 0.00 0.00 0.00 0.00 0.00 9. TOTAL CHARTER SCHOOL ADA Reported in Fund 01, 09, or 62 (Sum of Lines C4 and C8) 0.00 0.00 0.00 0.00 0.00 0.00


2020-21 July 1 BudgetGeneral Fund

School District Criteria and Standards Review19 75333 0000000

Form 01CS

California Dept of EducationSACS Financial Reporting Software - 2020.1.0File: cs-a (Rev 04/10/2020) Page 1 of 27 Printed: 6/27/2020 4:32 PM

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 District ADA3.0% 0 to 3002.0% 301 to 1,0001.0% 1,001 and over

District ADA (Form A, Estimated P-2 ADA column, lines A4 and C4): 6,070

District's ADA Standard Percentage Level: 1.0%

1A. Calculating the District's ADA Variances

DATA ENTRY: For the Third, Second, and First Prior Years, enter Estimated Funded ADA in the Original Budget Funded ADA column; enter district regular ADA and charter school ADAcorresponding to financial data reported in the General Fund, only, for the Third, Second, and First Prior Years. All other data are extracted.

Original Budget Estimated/Unaudited Actuals ADA Variance LevelFunded ADA Funded ADA (If Budget is greater

Fiscal Year (Form A, Lines A4 and C4) (Form A, Lines A4 and C4) than Actuals, else N/A) StatusThird Prior Year (2017-18)

District Regular 6,499 6,497 Charter School

Total ADA 6,499 6,497 0.0% MetSecond Prior Year (2018-19)


Total ADA 6,379 6,379 0.0% MetFirst Prior Year (2019-20)

District Regular 6,354 6,302 Charter School 0

Total ADA 6,354 6,302 0.8% MetBudget Year (2020-21)

District Regular 6,272 Charter School 0

Total ADA 6,272

1B. Comparison of District ADA to the Standard

DATA 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:





Form 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 District ADA3.0% 0 to 3002.0% 301 to 1,0001.0% 1,001 and over

District ADA (Form A, Estimated P-2 ADA column, lines A4 and C4): 6,070

District's Enrollment Standard Percentage Level: 1.0%

2A. Calculating the District's Enrollment Variances

DATA 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 to adjust the District Regular enrollmentlines 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 allfiscal years.

Enrollment Variance Level

Enrollment (If Budget is greater

Fiscal Year Budget CBEDS Actual than Actual, else N/A) StatusThird Prior Year (2017-18)


Total Enrollment 6,733 6,647 1.3% Not MetSecond Prior Year (2018-19)


Total Enrollment 6,559 6,583 N/A MetFirst Prior Year (2019-20)


Total Enrollment 6,538 6,508 0.5% MetBudget Year (2020-21)

District Regular 6,272 Charter School

Total Enrollment 6,272

2B. Comparison of District Enrollment to the Standard


1a. STANDARD MET - Enrollment has not been overestimated by more than the standard percentage level for the first prior year.

Explanation:


1b. STANDARD MET - Enrollment has not been overestimated by more than the standard percentage level for two or more of the previous three years.

Explanation:





Form 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 yearshas not increased from the historical average ratio from the three prior fiscal years by more than one half of one percent (0.5%).

3A. Calculating the District's ADA to Enrollment Standard

DATA ENTRY: All data are extracted or calculated. Data should reflect district regular and charter school ADA/enrollment corresponding to financial data reported in the General Fund, only, forall fiscal years.

P-2 ADA Enrollment Estimated/Unaudited Actuals CBEDS Actual Historical Ratio

Fiscal Year (Form A, Lines A4 and C4) (Criterion 2, Item 2A) of ADA to EnrollmentThird Prior Year (2017-18)


Total ADA/Enrollment 6,444 6,647 96.9%

Second Prior Year (2018-19) District Regular 6,354 6,583 Charter School

Total ADA/Enrollment 6,354 6,583 96.5%First Prior Year (2019-20)


Total ADA/Enrollment 6,260 6,508 96.2%

Historical Average Ratio: 96.5%

District's ADA to Enrollment Standard (historical average ratio plus 0.5%): 97.0%

3B. 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 regularand charter school ADA/enrollment corresponding to financial data reported in the General Fund only, for all fiscal years. All other data are extracted or calculated.

Estimated P-2 ADA Enrollment

Budget Budget/Projected

Fiscal Year (Form A, Lines A4 and C4) (Criterion 2, Item 2A) Ratio of ADA to Enrollment StatusBudget Year (2020-21)


Total ADA/Enrollment 6,070 6,272 96.8% Met1st Subsequent Year (2021-22)


Total ADA/Enrollment 6,070 0 0.0% Met2nd Subsequent Year (2022-23)


Total ADA/Enrollment 6,049 0 0.0% Met

3C. Comparison of District ADA to Enrollment Ratio to the Standard


1a. STANDARD MET - Projected P-2 ADA to enrollment ratio has not exceeded the standard for the budget and two subsequent fiscal years.

Explanation:





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 theprior 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 recoverytarget 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 plusor 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 thedistrict's gap funding or COLA¹ and its economic recovery target payment, plus or minus one percent.

¹ Districts that are already at or above their LCFF target funding as described in Education Code Section 42238.03(d) receive no gap funding. Thesedistricts have a COLA applied to their LCFF target, but their year-over-year revenue increase might be less than the statutory COLA due to certain localfactors 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: LCFF Revenue

4A1. Calculating the District's LCFF Revenue Standard

DATA ENTRY: Enter data in Step 1a for the two subsequent fiscal years. All other data is extracted or calculated. Enter data for Steps 2a through 2b1. All other data is calculated.

Note: Due to the full implementation of LCFF, gap funding and the economic recovery target increment payment amounts are no longer applicable.

Projected LCFF Revenue

Prior Year Budget Year 1st Subsequent Year 2nd Subsequent YearStep 1 - Change in Population (2019-20) (2020-21) (2021-22) (2022-23)

a. ADA (Funded)

(Form A, lines A6 and C4) 6,301.52 6,272.00 6,118.93 6,098.00

b. Prior Year ADA (Funded) 6,301.52 6,272.00 6,118.93

c. Difference (Step 1a minus Step 1b) (29.52) (153.07) (20.93)

d. Percent Change Due to Population

(Step 1c divided by Step 1b) -0.47% -2.44% -0.34%

Step 2 - Change in Funding Level

a. Prior Year LCFF Funding 56,083,494.00 49,857,680.00 49,803,723.00b1. COLA percentage b2. COLA amount (proxy for purposes of this

criterion) 0.00 0.00 0.00c. Percent Change Due to Funding Level

(Step 2b2 divided by Step 2a) 0.00% 0.00% 0.00%

Step 3 - Total Change in Population and Funding Level(Step 1d plus Step 2c) -0.47% -2.44% -0.34%

LCFF Revenue Standard (Step 3, plus/minus 1%): -1.47% to .53% -3.44% to -1.44% -1.34% to .66%




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

Prior Year Budget Year 1st Subsequent Year 2nd Subsequent Year

(2019-20) (2020-21) (2021-22) (2022-23)

Projected Local Property Taxes(Form 01, Objects 8021 - 8089) 44,574,346.00 44,574,346.00 44,574,346.00 44,574,346.00

Percent Change from Previous Year N/A N/A N/ABasic Aid Standard

(percent change from

previous year, plus/minus 1%): N/A N/A N/A

4A3. Alternate LCFF Revenue Standard - Necessary Small School

DATA ENTRY: All data are extracted or calculated.

Necessary Small School District Projected LCFF Revenue

Budget Year 1st Subsequent Year 2nd Subsequent Year

(2020-21) (2021-22) (2022-23)Necessary Small School Standard

(COLA Step 2c, plus/minus 1%): N/A N/A N/A

4B. Calculating the District's Projected 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.


(2019-20) (2020-21) (2021-22) (2022-23)

LCFF Revenue

(Fund 01, Objects 8011, 8012, 8020-8089) 56,096,087.00 56,083,494.00 49,857,680.00 49,803,723.00

District's Projected Change in LCFF Revenue: -0.02% -11.10% -0.11%LCFF Revenue Standard: -1.47% to .53% -3.44% to -1.44% -1.34% to .66%

Status: Met Not Met Met

4C. Comparison of District LCFF Revenue to the Standard


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 projection(s)exceed the standard(s) and a description of the methods and assumptions used in projecting LCFF revenue.

Explanation:


FY 2021-22 reflects the 7.92% deficit factor per Governor's May Revision.




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 twosubsequent 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 thedistrict's required reserves percentage.

5A. Calculating the District's Historical Average Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures


Estimated/Unaudited Actuals - Unrestricted(Resources 0000-1999) Ratio

Salaries and Benefits Total Expenditures of Unrestricted Salaries and Benefits

Fiscal Year (Form 01, Objects 1000-3999) (Form 01, Objects 1000-7499) to Total Unrestricted Expenditures

Third Prior Year (2017-18) 39,405,067.59 44,164,508.78 89.2%

Second Prior Year (2018-19) 42,001,418.74 48,143,542.00 87.2%

First Prior Year (2019-20) 42,835,771.00 47,110,603.00 90.9%

Historical Average Ratio: 89.1%

Budget Year 1st Subsequent Year 2nd Subsequent Year(2020-21) (2021-22) (2022-23)

District's Reserve Standard Percentage(Criterion 10B, Line 4): 3.0% 3.0% 3.0%

District's Salaries and Benefits Standard(historical average ratio, plus/minus the greater

of 3% or the district's reserve standard percentage): 86.1% to 92.1% 86.1% to 92.1% 86.1% to 92.1%

5B. Calculating the District's Projected Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures

DATA ENTRY: If 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. All other data are extracted or calculated.

Budget - Unrestricted(Resources 0000-1999)

Salaries and Benefits Total Expenditures Ratio

(Form 01, Objects 1000-3999) (Form 01, Objects 1000-7499) of Unrestricted Salaries and BenefitsFiscal Year (Form MYP, Lines B1-B3) (Form MYP, Lines B1-B8, B10) to Total Unrestricted Expenditures Status

Budget Year (2020-21) 39,791,166.00 44,273,456.00 89.9% Met

1st Subsequent Year (2021-22) 35,314,621.00 39,876,076.00 88.6% Met

2nd Subsequent Year (2022-23) 32,795,241.00 37,455,386.00 87.6% Met

5C. Comparison of District Salaries and Benefits Ratio to the Standard


1a. 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:





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 morethan 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 beexplained.

6A. Calculating the District's Other Revenues and Expenditures Standard Percentage Ranges

DATA ENTRY: All data are extracted or calculated.Budget Year 1st Subsequent Year 2nd Subsequent Year

(2020-21) (2021-22) (2022-23)1. District's Change in Population and Funding Level

(Criterion 4A1, Step 3): -0.47% -2.44% -0.34%2. District's Other Revenues and Expenditures

Standard Percentage Range (Line 1, plus/minus 10%): -10.47% to 9.53% -12.44% to 7.56% -10.34% to 9.66%3. District's Other Revenues and Expenditures

Explanation Percentage Range (Line 1, plus/minus 5%): -5.47% to 4.53% -7.44% to 2.56% -5.34% to 4.66%

6B. 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.

Percent Change Change Is OutsideObject Range / Fiscal Year Amount Over Previous Year Explanation Range

Federal Revenue (Fund 01, Objects 8100-8299) (Form MYP, Line A2)

First Prior Year (2019-20) 2,113,898.00

Budget Year (2020-21) 2,251,985.00 6.53% Yes

1st Subsequent Year (2021-22) 2,140,522.00 -4.95% No

2nd Subsequent Year (2022-23) 2,140,522.00 0.00% No

Explanation:(required if Yes)

Increase in Federal Revenue for FY 2020-21 due to CARES Act funding.

Other State Revenue (Fund 01, Objects 8300-8599) (Form MYP, Line A3)

First Prior Year (2019-20) 10,207,273.00

Budget Year (2020-21) 10,144,719.00 -0.61% No

1st Subsequent Year (2021-22) 10,161,571.00 0.17% No



Other Local Revenue (Fund 01, Objects 8600-8799) (Form MYP, Line A4)

First Prior Year (2019-20) 16,579,133.00

Budget Year (2020-21) 15,214,077.00 -8.23% Yes

1st Subsequent Year (2021-22) 14,932,672.00 -1.85% No



2020-21 budget is adjusted for one-time donations, local revenues, and carryovers.

Books and Supplies (Fund 01, Objects 4000-4999) (Form MYP, Line B4)

First Prior Year (2019-20) 2,214,982.00

Budget Year (2020-21) 1,702,162.00 -23.15% Yes




2020-21 and 2021-22 budgets were adjusted for one-time donations, local revenues, and carryovers.




Form 01CS


Services and Other Operating Expenditures (Fund 01, Objects 5000-5999) (Form MYP, Line B5)

First Prior Year (2019-20) 11,685,272.00

Budget Year (2020-21) 10,701,913.00 -8.42% Yes





6C. Calculating the District's Change in Total Operating Revenues and Expenditures (Section 6A, Line 2)


Percent ChangeObject Range / Fiscal Year Amount Over Previous Year Status

Total Federal, Other State, and Other Local Revenue (Criterion 6B)First Prior Year (2019-20) 28,900,304.00Budget Year (2020-21) 27,610,781.00 -4.46% Met1st Subsequent Year (2021-22) 27,234,765.00 -1.36% Met2nd Subsequent Year (2022-23) 27,234,765.00 0.00% Met

Total Books and Supplies, and Services and Other Operating Expenditures (Criterion 6B)First Prior Year (2019-20) 13,900,254.00Budget Year (2020-21) 12,404,075.00 -10.76% Not Met1st Subsequent Year (2021-22) 12,618,665.00 1.73% Met2nd Subsequent Year (2022-23) 12,886,181.00 2.12% Met

6D. Comparison of District Total Operating Revenues and Expenditures to the Standard Percentage Range

DATA ENTRY: Explanations are linked from Section 6B if the status in Section 6C is not met; no entry is allowed below.

1a. STANDARD MET - Projected total operating revenues have not changed by more than the standard for the budget and two subsequent fiscal years.

Explanation:

Federal Revenue

(linked from 6B

if NOT met)

Explanation:Other State Revenue

(linked from 6B if NOT met)

Explanation:Other Local Revenue


1b. 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 theprojected 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 thestandard must be entered in Section 6A above and will also display in the explanation box below.

Explanation:Books and Supplies



Explanation:Services and Other Exps






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 CodeSection 17070.75, if applicable, and that the district is providing adequately to preserve the functionality of its facilities for their normal life in accordancewith Education Code sections 52060(d)(1) and 17002(d)(1).

Determining the District's Compliance with the Contribution Requirement for EC Section 17070.75 - Ongoing and Major Maintenance/Restricted MaintenanceAccount (OMMA/RMA)

NOTE: EC Section 17070.75 requires the district to deposit into the account a minimum amount equal to or greater than three percent of the total general fund expendituresand other financing uses for that fiscal year.

DATA ENTRY: Click the appropriate Yes or No button for special education local plan area (SELPA) administrative units (AUs); all 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? Yes

b. Pass-through revenues and apportionments that may be excluded from the OMMA/RMA calculation per EC Section 17070.75(b)(2)(D) (Fund 10, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223) 0.00

2. Ongoing and Major Maintenance/Restricted Maintenance Account

a. Budgeted Expenditures and Other Financing Uses (Form 01, objects 1000-7999) 83,620,234.00b. Plus: Pass-through Revenues 3% Required Budgeted Contribution¹ and Apportionments Minimum Contribution to the Ongoing and Major (Line 1b, if line 1a is No) (Line 2c times 3%) Maintenance Account Statusc. Net Budgeted Expenditures and Other Financing Uses 83,620,234.00 2,508,607.02 2,409,018.00 Not Met

¹ Fund 01, Resource 8150, Objects 8900-8999

If standard is not met, enter an X in the box that best describes why the minimum required contribution was not made:

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 17070.75 (b)(2)(E)])

X Other (explanation must be provided)

Explanation:

(required if NOT met

and Other is marked)

State pension (On-behalf) payments were excluded from RRMA calculation per State budget agreement.




Form 01CS


8. CRITERION: Deficit Spending

STANDARD: Unrestricted deficit spending (total unrestricted expenditures and other financing uses is greater than total unrestricted revenues and otherfinancing sources) as a percentage of total unrestricted expenditures and other financing uses, has not exceeded one-third of the district's availablereserves¹ as a percentage of total expenditures and other financing uses² in two out of three prior fiscal years.

8A. Calculating the District's Deficit Spending Standard Percentage Levels

DATA ENTRY: All data are extracted or calculated.Third Prior Year Second Prior Year First Prior Year

(2017-18) (2018-19) (2019-20)1. District's Available Reserve Amounts (resources 0000-1999)

a. Stabilization Arrangements (Funds 01 and 17, Object 9750) 0.00 0.00 0.00b. Reserve for Economic Uncertainties (Funds 01 and 17, Object 9789) 3,848,372.00 0.00 4,350,633.74c. Unassigned/Unappropriated (Funds 01 and 17, Object 9790) 4,552,660.38 7,627,212.36 950,780.40d. Negative General Fund Ending Balances in Restricted Resources (Fund 01, Object 979Z, if negative, for each of resources 2000-9999) 0.00 0.00 0.00e. Available Reserves (Lines 1a through 1d) 8,401,032.38 7,627,212.36 5,301,414.14

2. Expenditures and Other Financing Usesa. District's Total Expenditures and Other Financing Uses (Fund 01, objects 1000-7999) 76,967,435.15 88,558,942.86 87,012,675.00b. Plus: Special Education Pass-through Funds (Fund 10, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223) 0.00c. Total Expenditures and Other Financing Uses (Line 2a plus Line 2b) 76,967,435.15 88,558,942.86 87,012,675.00

3. District's Available Reserve Percentage(Line 1e divided by Line 2c) 10.9% 8.6% 6.1%

District's Deficit Spending Standard Percentage Levels(Line 3 times 1/3): 3.6% 2.9% 2.0%

¹Available reserves are the unrestricted amounts in the Stabilization Arrangement, Reserve for Economic Uncertainties, and Unassigned/Unappropriated 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.

8B. Calculating the District's Deficit Spending Percentages


Net Change in Total Unrestricted Expenditures Deficit Spending Level

Unrestricted Fund Balance and Other Financing Uses (If Net Change in Unrestricted Fund

Fiscal Year (Form 01, Section E) (Form 01, Objects 1000-7999) Balance is negative, else N/A) Status

Third Prior Year (2017-18) (2,322,028.18) 44,164,508.78 5.3% Not Met

Second Prior Year (2018-19) (3,106,388.56) 48,143,542.00 6.5% Not Met

First Prior Year (2019-20) (2,244,545.00) 47,110,603.00 4.8% Not Met

Budget Year (2020-21) (Information only) 15,522.00 44,273,456.00

8C. Comparison of District Deficit Spending to the Standard


1a. STANDARD NOT MET - Unrestricted deficit spending has exceeded the standard percentage levels for two or more of the previous three fiscal years. Provide reasons for the deficitspending, a description of the methods and assumptions used in balancing the unrestricted budgets, and what change, if any, will be made to ensure that the subsequent budgets arebalanced within the standard.

Explanation:


The increase cost in staff compensation such as salary enhancement, step and column, and STRS, and PERS retirement costs are factors that areoutpacing new revenues. The District is implementing projected cuts for future years in an effort to maintain required reserves.




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 thefollowing percentage levels:

Percentage Level ¹ District ADA 1.7% 0 to 3001.3% 301 to 1,0001.0% 1,001 to 30,0000.7% 30,001 to 400,0000.3% 400,001 and over

¹ Percentage levels equate to a rate of deficit spending which would eliminate recommended reserves foreconomic uncertainties over a three year period.

District Estimated P-2 ADA (Form A, Lines A6 and C4): 6,070

District's Fund Balance Standard Percentage Level: 1.0%

9A. Calculating the District's Unrestricted General Fund Beginning Balance Percentages

DATA ENTRY: Enter data in the Original Budget column for the First, Second, and Third Prior Years; all other data are extracted or calculated.

Unrestricted General Fund Beginning Balance ² Beginning Fund Balance

(Form 01, Line F1e, Unrestricted Column) Variance Level

Fiscal Year Original Budget Estimated/Unaudited Actuals (If overestimated, else N/A) Status

Third Prior Year (2017-18) 10,555,028.19 13,048,741.15 N/A Met

Second Prior Year (2018-19) 9,875,291.15 10,753,043.33 N/A Met

First Prior Year (2019-20) 7,110,333.56 7,575,959.14 N/A MetBudget Year (2020-21) (Information only) 5,331,414.14

² Adjusted beginning balance, including audit adjustments and other restatements (objects 9791-9795)

9B. Comparison of District Unrestricted Beginning Fund Balance to the Standard


1a. 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 threeyears.

Explanation:





Form 01CS


10. CRITERION: Reserves

STANDARD: Available reserves¹ for any of the budget year or two subsequent fiscal years are not less than the following percentages or amounts² asapplied to total expenditures and other financing uses³:

DATA ENTRY: Budget Year data are extracted. If Form MYP exists, 1st and 2nd Subsequent Year data will be extracted. If not, enter district regular ADAand charter school ADA corresponding to financial data reported in the General Fund, only, for the two subsequent years.

Percentage Level District ADA 5% or $71,000 (greater of) 0 to 3004% or $71,000 (greater of) 301 to 1,000

3% 1,001 to 30,0002% 30,001 to 400,0001% 400,001 and over

¹ Available reserves are the unrestricted amounts in the Stabilization Arrangements, Reserve for EconomicUncertainties, and Unassigned/Unappropriated accounts in the General Fund and the Special ReserveFund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negative endingbalances in restricted resources in the General Fund.

² Dollar amounts to be adjusted annually by the prior year statutory cost-of-living adjustment (EducationCode Section 42238), rounded to the nearest thousand.

³ A school district that is the Administrative Unit (AU) of a Special Education Local Plan Area (SELPA) mayexclude from its expenditures the distribution of funds to its participating members.

Budget Year 1st Subsequent Year 2nd Subsequent Year(2020-21) (2021-22) (2022-23)

District Estimated P-2 ADA (Budget Year, Form A, Lines A4 and C4. 6,070 6,070 6,049Subsequent Years, Form MYP, Line F2, if available.)

District's Reserve Standard Percentage Level: 3% 3% 3%

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? Yes2. If you are the SELPA AU and are excluding special education pass-through funds:

a. Enter the name(s) of the SELPA(s):


(2020-21) (2021-22) (2022-23)b. Special Education Pass-through Funds (Fund 10, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223) 0.00

10B. 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.


(2020-21) (2021-22) (2022-23)

1. Expenditures and Other Financing Uses

(Fund 01, objects 1000-7999) (Form MYP, Line B11) 83,620,234.00 79,655,157.00 78,403,890.00

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 B1 plus Line B2) 83,620,234.00 79,655,157.00 78,403,890.00

4. Reserve Standard Percentage Level 3% 3% 3%

5. Reserve Standard - by Percent

(Line B3 times Line B4) 2,508,607.02 2,389,654.71 2,352,116.70

6. Reserve Standard - by Amount

($71,000 for districts with 0 to 1,000 ADA, else 0) 0.00 0.00 0.007. District's Reserve Standard

(Greater of Line B5 or Line B6) 2,508,607.02 2,389,654.71 2,352,116.70




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 0000-1999 except Line 4):

Budget Year(2020-21)

1st Subsequent Year(2021-22)

2nd Subsequent Year(2022-23)

1. General Fund - Stabilization Arrangements(Fund 01, Object 9750) (Form MYP, Line E1a) 0.00 0.00 0.00

2. General Fund - Reserve for Economic Uncertainties

(Fund 01, Object 9789) (Form MYP, Line E1b) 4,181,012.00 2,389,655.00 2,352,117.00

3. General Fund - Unassigned/Unappropriated Amount

(Fund 01, Object 9790) (Form MYP, Line E1c) 1,135,924.14 1,328,844.14 980.144. General Fund - Negative Ending Balances in Restricted Resources

(Fund 01, Object 979Z, if negative, for each of resources 2000-9999)(Form MYP, Line E1d) 0.00 (0.24) (0.24)

5. Special Reserve Fund - Stabilization Arrangements

(Fund 17, Object 9750) (Form MYP, Line E2a) 0.006. Special Reserve Fund - Reserve for Economic Uncertainties

(Fund 17, Object 9789) (Form MYP, Line E2b) 0.00

7. Special Reserve Fund - Unassigned/Unappropriated Amount

(Fund 17, Object 9790) (Form MYP, Line E2c) 0.00

8. District's Budgeted Reserve Amount

(Lines C1 thru C7) 5,316,936.14 3,718,498.90 2,353,096.909. District's Budgeted Reserve Percentage (Information only)

(Line 8 divided by Section 10B, Line 3) 6.36% 4.67% 3.00%District's Reserve Standard

(Section 10B, Line 7): 2,508,607.02 2,389,654.71 2,352,116.70

Status: Met Met Met

10D. Comparison of District Reserve Amount to the Standard


1a. STANDARD MET - Projected available reserves have met the standard for the budget and two subsequent fiscal years.

Explanation:





Form 01CS


SUPPLEMENTAL INFORMATION

DATA ENTRY: Click the appropriate Yes or No button for items S1 through S4. Enter an explanation for each Yes answer.

S1. Contingent Liabilities

1a. 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:

S2. Use of One-time Revenues for Ongoing Expenditures

1a. Does your district have ongoing general fund expenditures in the budget in excess of one percent ofthe total general fund expenditures that are funded with one-time resources? No

1b. 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:

S3. 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

1b. If Yes, identify the expenditures:

S4. Contingent Revenues

1a. Does your district have projected revenues for the budget year or either of the two subsequent fiscal yearscontingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest reserves)? No

1b. If Yes, identify any of these revenues that are dedicated for ongoing expenses and explain how the revenues will be replaced or expenditures reduced:




Form 01CS


S5. 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. Providean 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 areongoing or one-time in nature.

Identify projected transfers to or from the general 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 areongoing or one-time in nature.

Estimate the impact of any capital projects on the general fund operational budget.

District's Contributions and Transfers Standard:-10.0% to +10.0%

or -$20,000 to +$20,000

S5A. Identification of the District's Projected Contributions, Transfers, and Capital Projects that may Impact the General Fund

DATA ENTRY: If Form MYP exists, the data will be extracted for the 1st and 2nd Subsequent Years. If Form MYP does not exist, enter data in the 1st and 2nd Subsequent Years. Click theappropriate button for Item 1d. All other data are extracted or calculated.

Description / Fiscal Year Projection Amount of Change Percent Change Status

1a. Contributions, Unrestricted General Fund (Fund 01, Resources 0000-1999, Object 8980)First Prior Year (2019-20) (18,985,942.00)Budget Year (2020-21) (18,911,183.00) (74,759.00) -0.4% Met1st Subsequent Year (2021-22) (18,432,155.00) (479,028.00) -2.5% Met2nd Subsequent Year (2022-23) (20,565,853.00) 2,133,698.00 11.6% Not Met

1b. Transfers In, General Fund *First Prior Year (2019-20) 0.00Budget Year (2020-21) 0.00 0.00 0.0% Met1st Subsequent Year (2021-22) 0.00 0.00 0.0% Met2nd Subsequent Year (2022-23) 0.00 0.00 0.0% Met

1c. Transfers Out, General Fund *First Prior Year (2019-20) 0.00Budget Year (2020-21) 0.00 0.00 0.0% Met1st Subsequent Year (2021-22) 0.00 0.00 0.0% Met2nd Subsequent Year (2022-23) 0.00 0.00 0.0% Met

1d. Impact of Capital ProjectsDo 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 budgetor 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 thedistrict's plan, with timeframes, for reducing or eliminating the contribution.

Explanation:(required if NOT met)

The contribution increases in FY 2022-23 as expenditures steadily increases while restricted revenue remains the same.

1b. MET - Projected transfers in have not changed by more than the standard for the budget and two subsequent fiscal years.





Form 01CS


1c. MET - Projected transfers out have not changed by more than the standard for the budget and two subsequent fiscal years.


1d. NO - There are no capital projects that may impact the general fund operational budget.

Project Information:

(required if YES)




Form 01CS


S6. Long-term Commitments

Identify all existing and new multiyear commitments¹ 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.

S6A. 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 S6B and S6C) 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 postemployment benefits otherthan pensions (OPEB); OPEB is disclosed in item S7A.

# of Years SACS Fund and Object Codes Used For: Principal BalanceType of Commitment Remaining Funding Sources (Revenues) Debt Service (Expenditures) as of July 1, 2020

Capital LeasesCertificates of ParticipationGeneral Obligation Bonds 25 21.0-8951 51.0-7438,7439Supp Early Retirement Program 1 01.0-8011 01.0-3921,3922 265,463State School Building LoansCompensated Absences

Other Long-term Commitments (do not include OPEB):

TOTAL: 265,463


(2019-20) (2020-21) (2021-22) (2022-23)

Annual Payment Annual Payment Annual Payment Annual Payment

Type of Commitment (continued) (P & I) (P & I) (P & I) (P & I)

Capital Leases

Certificates of Participation

General Obligation Bonds 12,758,917 13,384,213

Supp Early Retirement Program 265,463 265,463

State School Building Loans

Compensated Absences

Other Long-term Commitments (continued):

Total Annual Payments: 13,024,380 13,649,676 0 0Has total annual payment increased over prior year (2019-20)? Yes No No




Form 01CS


S6B. Comparison of the District's Annual Payments to Prior Year Annual Payment

DATA ENTRY: Enter an explanation if Yes.

1a. 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 befunded.

Explanation:(required if Yes

to increase in totalannual payments)

The General Obligation Bonds are managed and paid by the County Office of Education and LA County. The supplemental Early Retirement is paid bythe District's general fund.

S6C. 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 2.

1. 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.





Form 01CS


S7. 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 actuariallydetermined contribution (if available); 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 requiredcontribution; 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 (OPEB)

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 5b.

1. Does your district provide postemployment benefits other

than pensions (OPEB)? (If No, skip items 2-5) Yes

2. For the district's OPEB:a. Are they lifetime benefits? No

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? Actuarial

b. Indicate any accumulated amounts earmarked for OPEB in a self-insurance or Self-Insurance Fund Governmental Fund governmental fund

4. OPEB Liabilities Data must be entered.a. Total OPEB liability 3,485,959.00b. OPEB plan(s) fiduciary net position (if applicable)c. Total/Net OPEB liability (Line 4a minus Line 4b) 3,485,959.00d. Is total OPEB liability based on the district's estimate or an actuarial valuation? Actuariale. If based on an actuarial valuation, indicate the measurement date of the OPEB valuation Jun 30, 2018


5. OPEB Contributions (2020-21) (2021-22) (2022-23)

a. OPEB actuarially determined contribution (ADC), if available, per actuarial valuation or Alternative Measurement Method 306,178.00 306,178.00 306,178.00b. OPEB amount contributed (for this purpose, include premiums paid to a self-insurance fund) (funds 01-70, objects 3701-3752) 55,988.00 55,988.00 55,988.00c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount)

d. Number of retirees receiving OPEB benefits 28 28 28




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 OPEB, which iscovered in Section S7A) (If 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 oractuarial), and date of the valuation:

3. Self-Insurance Liabilitiesa. Accrued liability for self-insurance programsb. Unfunded liability for self-insurance programs


4. Self-Insurance Contributions (2020-21) (2021-22) (2022-23)a. Required contribution (funding) for self-insurance programsb. Amount contributed (funded) for self-insurance programs




Form 01CS


S8. Status of Labor Agreements

Analyze the status of all employee labor agreements. Identify new labor agreements, as well as new commitments provided as part of previously ratified multiyear agreements; andinclude all contracts, including all administrator contracts (and including all compensation). For new agreements, indicate the date of the required board meeting. Compare the increasein 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 andsuperintendent.

S8A. 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 1st Subsequent Year 2nd Subsequent Year

(2019-20) (2020-21) (2021-22) (2022-23)

Number of certificated (non-management)full-time-equivalent (FTE) positions 329.0 314.4 275.4 250.4

Certificated (Non-management) Salary and Benefit Negotiations

1. Are salary and benefit negotiations settled for the budget year? Yes

If Yes, and the corresponding public disclosure documentshave been filed with the COE, complete questions 2 and 3.

If Yes, and the corresponding public disclosure documentshave 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.

Negotiations Settled2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting: May 15, 2019

2b. Per Government Code Section 3547.5(b), was the agreement certified

by the district superintendent and chief business official? Yes

If Yes, date of Superintendent and CBO certification: May 06, 2019

3. Per Government Code Section 3547.5(c), was a budget revision adopted

to meet the costs of the agreement? Yes

If Yes, date of budget revision board adoption: May 15, 2019

4. Period covered by the agreement: Begin Date: Jul 01, 2018 End Date: Jun 30, 2021

5. Salary settlement: Budget Year 1st Subsequent Year 2nd Subsequent Year

(2020-21) (2021-22) (2022-23)

Is the cost of salary settlement included in the budget and multiyear projections (MYPs)? Yes Yes Yes

One Year Agreement

Total cost of salary settlement

% change in salary schedule from prior year

orMultiyear Agreement


% change in salary schedule from prior year(may enter text, such as "Reopener")

Identify the source of funding that will be used to support multiyear salary commitments:




Form 01CS


Negotiations Not Settled

6. Cost of a one percent increase in salary and statutory benefits


(2020-21) (2021-22) (2022-23)

7. Amount included for any tentative salary schedule increases

Budget Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Health and Welfare (H&W) Benefits (2020-21) (2021-22) (2022-23)

1. Are costs of H&W benefit changes included in the budget and MYPs? Yes Yes Yes

2. Total cost of H&W benefits

3. Percent of H&W cost paid by employer 80.0% 80.0% 80.0%

4. Percent projected change in H&W cost over prior year 6.0% 6.0% 6.0%

Certificated (Non-management) Prior Year Settlements

Are any new costs from prior year settlements included in the budget? No

If Yes, amount of new costs included in the budget and MYPsIf Yes, explain the nature of the new costs:

Budget Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Step and Column Adjustments (2020-21) (2021-22) (2022-23)

1. Are step & column adjustments included in the budget and MYPs? Yes Yes Yes

2. Cost of step & column adjustments

3. Percent change in step & column over prior year 1.3% 1.3% 1.3%

Budget Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Attrition (layoffs and retirements) (2020-21) (2021-22) (2022-23)

1. 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 employeesincluded in the budget and MYPs?

Yes Yes Yes

Certificated (Non-management) - OtherList other significant contract changes and the cost impact of each change (i.e., class size, hours of employment, leave of absence, bonuses, etc.):




Form 01CS


S8B. Cost Analysis of District's Labor Agreements - Classified (Non-management) Employees



(2019-20) (2020-21) (2021-22) (2022-23)

Number of classified (non-management)FTE positions 308.4 288.5 288.5 288.5

Classified (Non-management) Salary and Benefit Negotiations

1. Are salary and benefit negotiations settled for the budget year? YesIf Yes, and the corresponding public disclosure documentshave been filed with the COE, complete questions 2 and 3.

If Yes, and the corresponding public disclosure documentshave not been filed with the COE, complete questions 2-5.


Negotiations Settled2a. Per Government Code Section 3547.5(a), date of public disclosure

board meeting: May 15, 2019

2b. Per Government Code Section 3547.5(b), was the agreement certified

by the district superintendent and chief business official? Yes

If Yes, date of Superintendent and CBO certification: May 06, 2019

3. Per Government Code Section 3547.5(c), was a budget revision adopted

to meet the costs of the agreement? Yes

If Yes, date of budget revision board adoption: May 15, 2019

4. Period covered by the agreement: Begin Date: Jul 01, 2018 End Date: Jun 30, 2021


(2020-21) (2021-22) (2022-23)

Is the cost of salary settlement included in the budget and multiyear projections (MYPs)? Yes Yes Yes

One Year Agreement


% change in salary schedule from prior year

orMultiyear Agreement



Identify the source of funding that will be used to support multiyear salary commitments:




(2020-21) (2021-22) (2022-23)





Form 01CS


Budget Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Health and Welfare (H&W) Benefits (2020-21) (2021-22) (2022-23)





Classified (Non-management) Prior Year Settlements

Are any new costs from prior year settlements included in the budget? No

If Yes, amount of new costs included in the budget and MYPsIf Yes, explain the nature of the new costs:

Budget Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Step and Column Adjustments (2020-21) (2021-22) (2022-23)

1. Are step & column adjustments included in the budget and MYPs? Yes Yes Yes

2. Cost of step & column adjustments

3. Percent change in step & column over prior year 1.3% 1.3% 1.3%

Budget Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Attrition (layoffs and retirements) (2020-21) (2021-22) (2022-23)

1. 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 employeesincluded in the budget and MYPs? Yes Yes Yes

Classified (Non-management) - OtherList other significant contract changes and the cost impact of each change (i.e., hours of employment, leave of absence, bonuses, etc.):




Form 01CS


S8C. Cost Analysis of District's Labor Agreements - Management/Supervisor/Confidential Employees



(2019-20) (2020-21) (2021-22) (2022-23)Number of management, supervisor, andconfidential FTE positions 28.0 28.0 28.0 28.0

Management/Supervisor/Confidential

Salary and Benefit Negotiations

1. Are salary and benefit negotiations settled for the budget year? n/a

If Yes, complete question 2.


If n/a, skip the remainder of Section S8C.

Negotiations Settled


(2020-21) (2021-22) (2022-23)

Is the cost of salary settlement included in the budget and multiyear projections (MYPs)?






(2020-21) (2021-22) (2022-23)


Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent YearHealth and Welfare (H&W) Benefits (2020-21) (2021-22) (2022-23)





Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent YearStep and Column Adjustments (2020-21) (2021-22) (2022-23)

1. Are step & column adjustments included in the budget and MYPs? Yes Yes Yes2. Cost of step and column adjustments3. Percent change in step & column over prior year 1.3% 1.3% 1.3%

Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent YearOther Benefits (mileage, bonuses, etc.) (2020-21) (2021-22) (2022-23)

1. Are costs of other benefits included in the budget and MYPs? Yes Yes Yes

2. Total cost of other benefits

3. Percent change in cost of other benefits over prior year




Form 01CS


S9. 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 2.

1. Did or will the school district's governing board adopt an LCAP or an update to the LCAP effective for the budget year? Yes

2. Adoption date of the LCAP or an update to the LCAP. Not Applicable

S10. 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 describedin the Local Control and Accountability Plan and Annual Update Template? No




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 mayalert 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 anegative cash balance in the general fund? No

A2. Is the system of personnel position control independent from the payroll system?No

A3. Is enrollment decreasing in both the prior fiscal year and budget year? (Data from theenrollment 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'senrollment, either in the prior fiscal year or budget year? No

A5. Has the district entered into a bargaining agreement where any of the budgetor subsequent years of the agreement would result in salary increases that Noare expected to exceed the projected state funded cost-of-living adjustment?

A6. Does the district provide uncapped (100% employer paid) health benefits for current orretired employees? No

A7. Is the district's financial system independent of the county office system?No

A8. Does the district have any reports that indicate fiscal distress pursuant to EducationCode Section 42127.6(a)? (If Yes, provide copies to the county office of education) No

A9. Have there been personnel changes in the superintendent or chief businessofficial 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


July 1 Budget2020-21 Budget

Cashflow Worksheet - Budget Year (1)19 75333 0000000

Form CASH

California Dept of EducationSACS Financial Reporting Software - 2020.1.0File: cashi (Rev 06/17/2014) Page 1 of 2 Printed: 6/27/2020 4:28 PM

Beginning

Object

Balances(Ref. Only) July August September October November December January February

ESTIMATES THROUGH THE MONTHOF JUNE

A. BEGINNING CASH 5,519,232.00 475,197.00 15,061,052.00 11,643,197.00 6,389,134.00 6,777,008.00 20,872,561.00 11,995,581.00B. RECEIPTS LCFF/Revenue Limit Sources Principal Apportionment 8010-8019 511,345.00 511,345.00 1,240,984.00 920,420.00 920,420.00 1,240,984.00 920,420.00 322,147.00 Property Taxes 8020-8079 525,977.00 1,430,837.00 8,915.00 0.00 543,807.00 16,996,198.00 4,065,180.00 2,210,888.00 Miscellaneous Funds 8080-8099 Federal Revenue 8100-8299 20,184.00 13,289.00 2,412.00 1,474.00 84,783.00 Other State Revenue 8300-8599 110,541.00 136,350.00 317,249.00 257,452.00 267,798.00 548,490.00 331,014.00 257,097.00 Other Local Revenue 8600-8799 49,595.00 355,902.00 315,004.00 80,282.00 1,172,586.00 1,025,138.00 277,074.00 1,978,502.00 Interfund Transfers In 8910-8929 All Other Financing Sources 8930-8979 TOTAL RECEIPTS 1,197,458.00 2,434,434.00 1,902,336.00 1,271,443.00 2,907,023.00 19,812,284.00 5,678,471.00 4,768,634.00C. DISBURSEMENTS Certificated Salaries 1000-1999 26,478.00 293,761.00 2,992,869.00 3,083,885.00 3,119,839.00 3,117,090.00 3,096,992.00 3,096,992.00 Classified Salaries 2000-2999 71,675.00 679,860.00 1,181,472.00 1,270,930.00 1,432,404.00 1,202,142.00 1,275,414.00 1,275,414.00 Employee Benefits 3000-3999 293,578.00 210,784.00 1,005,294.00 1,694,773.00 1,722,297.00 1,648,755.00 1,687,067.00 1,687,067.00 Books and Supplies 4000-4999 164,118.00 165,661.00 190,244.00 117,672.00 31,247.00 87,438.00 102,629.00 36,764.00 Services 5000-5999 811,318.00 359,981.00 439,832.00 575,880.00 537,028.00 979,594.00 908,500.00 912,089.00 Capital Outlay 6000-6599 Other Outgo 7000-7499 Interfund Transfers Out 7600-7629 All Other Financing Uses 7630-7699 TOTAL DISBURSEMENTS 1,367,167.00 1,710,047.00 5,809,711.00 6,743,140.00 6,842,815.00 7,035,019.00 7,070,602.00 7,008,326.00D. BALANCE SHEET ITEMSAssets and Deferred Outflows Cash Not In Treasury 9111-9199 Accounts Receivable 9200-9299 250,000.00 282,944.00 343,621.00 360,618.00 3,460,836.00 26,740.00 181,290.00 18,430.00 Due From Other Funds 9310 Stores 9320 Prepaid Expenditures 9330 Other Current Assets 9340 18,600.00 Deferred Outflows of Resources 9490 SUBTOTAL 0.00 268,600.00 282,944.00 343,621.00 360,618.00 3,460,836.00 26,740.00 181,290.00 18,430.00Liabilities and Deferred Inflows Accounts Payable 9500-9599 5,142,926.00 1,326,476.00 (145,899.00) 142,984.00 (862,830.00) (1,291,548.00) 213,639.00 (332,754.00) Due To Other Funds 9610 Current Loans 9640 (14,905,000.00) 7,452,500.00 7,452,500.00 Unearned Revenues 9650 Deferred Inflows of Resources 9690 SUBTOTAL 0.00 5,142,926.00 (13,578,524.00) (145,899.00) 142,984.00 (862,830.00) (1,291,548.00) 7,666,139.00 7,119,746.00Nonoperating Suspense Clearing 9910 0.00 TOTAL BALANCE SHEET ITEMS 0.00 (4,874,326.00) 13,861,468.00 489,520.00 217,634.00 4,323,666.00 1,318,288.00 (7,484,849.00) (7,101,316.00)E. NET INCREASE/DECREASE (B - C + D) (5,044,035.00) 14,585,855.00 (3,417,855.00) (5,254,063.00) 387,874.00 14,095,553.00 (8,876,980.00) (9,341,008.00)F. ENDING CASH (A + E) 475,197.00 15,061,052.00 11,643,197.00 6,389,134.00 6,777,008.00 20,872,561.00 11,995,581.00 2,654,573.00

G. ENDING CASH, PLUS CASHACCRUALS AND ADJUSTMENTS




Form CASH


ObjectESTIMATES THROUGH THE MONTH

OF JUNEA. BEGINNING CASHB. RECEIPTS LCFF/Revenue Limit Sources Principal Apportionment 8010-8019 Property Taxes 8020-8079 Miscellaneous Funds 8080-8099 Federal Revenue 8100-8299 Other State Revenue 8300-8599 Other Local Revenue 8600-8799 Interfund Transfers In 8910-8929 All Other Financing Sources 8930-8979 TOTAL RECEIPTSC. DISBURSEMENTS Certificated Salaries 1000-1999 Classified Salaries 2000-2999 Employee Benefits 3000-3999 Books and Supplies 4000-4999 Services 5000-5999 Capital Outlay 6000-6599 Other Outgo 7000-7499 Interfund Transfers Out 7600-7629 All Other Financing Uses 7630-7699 TOTAL DISBURSEMENTSD. BALANCE SHEET ITEMSAssets and Deferred Outflows Cash Not In Treasury 9111-9199 Accounts Receivable 9200-9299 Due From Other Funds 9310 Stores 9320 Prepaid Expenditures 9330 Other Current Assets 9340 Deferred Outflows of Resources 9490 SUBTOTALLiabilities and Deferred Inflows Accounts Payable 9500-9599 Due To Other Funds 9610 Current Loans 9640 Unearned Revenues 9650 Deferred Inflows of Resources 9690 SUBTOTAL Nonoperating Suspense Clearing 9910 TOTAL BALANCE SHEET ITEMSE. NET INCREASE/DECREASE (B - C + D)F. ENDING CASH (A + E)


March April May June Accruals Adjustments TOTAL BUDGET

2,654,573.00 (2,213,086.00) 7,053,387.00 4,603,425.00

0.00 0.00 0.00 0.00 4,921,081.00 11,509,146.00 11,509,148.00

89,149.00 12,333,722.00 5,482,645.00 887,029.00 44,574,347.00 44,574,346.00

0.00 0.00

115,000.00 115,000.00 1,899,843.00 2,251,985.00 2,251,985.00

336,390.00 380,795.00 257,452.00 257,452.00 6,686,640.00 10,144,720.00 10,144,719.00

460,251.00 2,970,770.00 500,000.00 2,000,000.00 4,028,974.00 15,214,078.00 15,214,077.00

0.00 0.00

0.00 0.00

885,790.00 15,685,287.00 6,355,097.00 3,259,481.00 17,536,538.00 0.00 83,694,276.00 83,694,275.00

3,082,967.00 3,134,952.00 3,269,247.00 3,269,247.00 2,666,180.00 34,250,499.00 34,250,499.00

1,230,491.00 1,340,167.00 1,393,667.00 1,393,667.00 810,880.00 14,558,183.00 14,558,184.00

1,654,832.00 1,743,472.00 1,753,267.00 1,723,665.00 5,240,864.00 22,065,715.00 22,065,715.00

56,868.00 49,437.00 272,136.00 272,136.00 155,812.00 1,702,162.00 1,702,162.00

935,702.00 486,659.00 1,384,212.00 1,384,212.00 986,906.00 10,701,913.00 10,701,913.00

0.00 0.00

313,579.00 28,182.00 341,761.00 341,761.00

0.00 0.00

0.00 0.00

7,274,439.00 6,754,687.00 8,072,529.00 8,042,927.00 9,888,824.00 0.00 83,620,233.00 83,620,234.00

0.00

1,488,880.00 2,458.00 (22,917.00) 350,000.00 (16,295,554.00) (9,552,654.00)

0.00

0.00

0.00

18,600.00

0.00 0.00

1,488,880.00 2,458.00 (22,917.00) 350,000.00 (16,295,554.00) 0.00 (9,534,054.00)

(32,110.00) (333,415.00) 709,613.00 (1,645,848.00) (9,821,824.00) (6,930,590.00)

0.00

0.00

0.00

0.00

(32,110.00) (333,415.00) 709,613.00 (1,645,848.00) (9,821,824.00) 0.00 (6,930,590.00)

0.00

1,520,990.00 335,873.00 (732,530.00) 1,995,848.00 (6,473,730.00) 0.00 (2,603,464.00)

(4,867,659.00) 9,266,473.00 (2,449,962.00) (2,787,598.00) 1,173,984.00 0.00 (2,529,421.00) 74,041.00

(2,213,086.00) 7,053,387.00 4,603,425.00 1,815,827.00

2,989,811.00




Form CASH


Beginning

Object

Balances(Ref. Only) July August September October November December January February

ESTIMATES THROUGH THE MONTHOF JUNE

A. BEGINNING CASH 1,815,827.00 (2,317,114.05) 12,877,869.90 8,836,212.90 4,118,811.01 4,544,635.12 18,079,864.12 8,642,561.23B. RECEIPTS LCFF/Revenue Limit Sources Principal Apportionment 8010-8019 200,053.95 200,053.95 680,660.00 360,097.11 360,097.11 680,660.00 360,097.11 360,097.11 Property Taxes 8020-8079 525,977.00 1,430,837.00 8,915.00 0.00 543,807.00 16,996,198.00 4,065,180.00 2,210,888.00 Miscellaneous Funds 8080-8099 Federal Revenue 8100-8299 20,184.00 13,289.00 2,412.00 1,474.00 84,783.00 Other State Revenue 8300-8599 110,541.00 136,350.00 317,249.00 257,452.00 267,798.00 548,490.00 331,014.00 257,097.00 Other Local Revenue 8600-8799 49,595.00 355,902.00 315,004.00 80,282.00 1,172,586.00 1,025,138.00 277,074.00 1,978,502.00 Interfund Transfers In 8910-8929 All Other Financing Sources 8930-8979 TOTAL RECEIPTS 886,166.95 2,123,142.95 1,342,012.00 711,120.11 2,346,700.11 19,251,960.00 5,118,148.11 4,806,584.11C. DISBURSEMENTS Certificated Salaries 1000-1999 26,478.00 293,761.00 2,992,869.00 3,083,885.00 3,119,839.00 3,117,090.00 3,096,992.00 3,096,992.00 Classified Salaries 2000-2999 71,675.00 679,860.00 1,181,472.00 1,270,930.00 1,432,404.00 1,202,142.00 1,275,414.00 1,275,414.00 Employee Benefits 3000-3999 293,578.00 210,784.00 1,005,294.00 1,694,773.00 1,722,297.00 1,648,755.00 1,687,067.00 1,687,067.00 Books and Supplies 4000-4999 164,118.00 165,661.00 240,244.00 117,672.00 31,247.00 87,438.00 102,629.00 36,764.00 Services 5000-5999 811,318.00 359,981.00 439,832.00 625,880.00 537,028.00 979,594.00 908,500.00 912,089.00 Capital Outlay 6000-6599 Other Outgo 7000-7499 13,478.00 94,000.00 Interfund Transfers Out 7600-7629 All Other Financing Uses 7630-7699 TOTAL DISBURSEMENTS 1,367,167.00 1,710,047.00 5,873,189.00 6,887,140.00 6,842,815.00 7,035,019.00 7,070,602.00 7,008,326.00D. BALANCE SHEET ITEMSAssets and Deferred Outflows Cash Not In Treasury 9111-9199 Accounts Receivable 9200-9299 1,490,984.00 1,203,364.00 343,621.00 1,601,602.00 4,059,109.00 26,740.00 181,290.00 18,430.00 Due From Other Funds 9310 Stores 9320 Prepaid Expenditures 9330 Other Current Assets 9340 Deferred Outflows of Resources 9490 SUBTOTAL 0.00 1,490,984.00 1,203,364.00 343,621.00 1,601,602.00 4,059,109.00 26,740.00 181,290.00 18,430.00Liabilities and Deferred Inflows Accounts Payable 9500-9599 5,142,925.00 1,326,476.00 (145,899.00) 142,984.00 (862,830.00) (1,291,548.00) 213,639.00 (332,754.00) Due To Other Funds 9610 Current Loans 9640 (14,905,000.00) 7,452,500.00 Unearned Revenues 9650 Deferred Inflows of Resources 9690 SUBTOTAL 0.00 5,142,925.00 (13,578,524.00) (145,899.00) 142,984.00 (862,830.00) (1,291,548.00) 7,666,139.00 (332,754.00)Nonoperating Suspense Clearing 9910 TOTAL BALANCE SHEET ITEMS 0.00 (3,651,941.00) 14,781,888.00 489,520.00 1,458,618.00 4,921,939.00 1,318,288.00 (7,484,849.00) 351,184.00E. NET INCREASE/DECREASE (B - C + D) (4,132,941.05) 15,194,983.95 (4,041,657.00) (4,717,401.89) 425,824.11 13,535,229.00 (9,437,302.89) (1,850,557.89)F. ENDING CASH (A + E) (2,317,114.05) 12,877,869.90 8,836,212.90 4,118,811.01 4,544,635.12 18,079,864.12 8,642,561.23 6,792,003.34





Form CASH


ObjectESTIMATES THROUGH THE MONTH

OF JUNEA. BEGINNING CASHB. RECEIPTS LCFF/Revenue Limit Sources Principal Apportionment 8010-8019 Property Taxes 8020-8079 Miscellaneous Funds 8080-8099 Federal Revenue 8100-8299 Other State Revenue 8300-8599 Other Local Revenue 8600-8799 Interfund Transfers In 8910-8929 All Other Financing Sources 8930-8979 TOTAL RECEIPTSC. DISBURSEMENTS Certificated Salaries 1000-1999 Classified Salaries 2000-2999 Employee Benefits 3000-3999 Books and Supplies 4000-4999 Services 5000-5999 Capital Outlay 6000-6599 Other Outgo 7000-7499 Interfund Transfers Out 7600-7629 All Other Financing Uses 7630-7699 TOTAL DISBURSEMENTSD. BALANCE SHEET ITEMSAssets and Deferred Outflows Cash Not In Treasury 9111-9199 Accounts Receivable 9200-9299 Due From Other Funds 9310 Stores 9320 Prepaid Expenditures 9330 Other Current Assets 9340 Deferred Outflows of Resources 9490 SUBTOTALLiabilities and Deferred Inflows Accounts Payable 9500-9599 Due To Other Funds 9610 Current Loans 9640 Unearned Revenues 9650 Deferred Inflows of Resources 9690 SUBTOTALNonoperating Suspense Clearing 9910 TOTAL BALANCE SHEET ITEMSE. NET INCREASE/DECREASE (B - C + D)F. ENDING CASH (A + E)


March April May June Accruals Adjustments TOTAL BUDGET

6,792,003.34 2,605,004.34 12,231,574.45 2,689,209.56

680,660.00 360,097.11 360,097.11 680,660.00 5,283,330.56 5,283,333.00

89,149.00 12,333,722.00 5,482,645.00 887,029.00 44,574,347.00 44,574,347.00

0.00

115,000.00 115,000.00 1,788,380.00 2,140,522.00 2,140,522.00

336,390.00 380,795.00 257,452.00 257,452.00 6,703,491.00 10,161,571.00 10,161,571.00

460,251.00 2,970,770.00 500,000.00 2,000,000.00 3,747,568.00 14,932,672.00 14,932,672.00

0.00

0.00

1,566,450.00 16,045,384.11 6,715,194.11 3,940,141.00 12,239,439.00 0.00 77,092,442.56 77,092,445.00

3,082,967.00 3,134,952.00 3,269,247.00 3,269,247.00 31,584,319.00 31,534,129.00

1,230,491.00 1,340,167.00 1,393,667.00 1,393,667.00 810,880.00 14,558,183.00 14,747,441.00

1,654,832.00 1,743,472.00 1,753,267.00 1,723,665.00 4,201,338.00 21,026,189.00 21,026,189.00

56,868.00 49,437.00 272,136.00 272,136.00 157,793.00 1,754,143.00 1,744,440.00

935,702.00 486,659.00 1,384,212.00 1,384,212.00 986,906.00 10,751,913.00 10,880,464.00

0.00

313,579.00 6,904.00 427,961.00 427,961.00

0.00

0.00

7,274,439.00 6,754,687.00 8,072,529.00 8,049,831.00 6,156,917.00 0.00 80,102,708.00 80,360,624.00

0.00

1,488,880.00 2,458.00 (22,917.00) 350,000.00 (16,295,554.00) (5,551,993.00)

0.00

0.00

0.00

0.00

0.00

1,488,880.00 2,458.00 (22,917.00) 350,000.00 (16,295,554.00) 0.00 (5,551,993.00)

(32,110.00) (333,415.00) 709,613.00 (1,645,848.00) (9,821,824.00) (6,930,591.00)

0.00

7,452,500.00 0.00

0.00

0.00

(32,110.00) (333,415.00) 8,162,113.00 (1,645,848.00) (9,821,824.00) 0.00 (6,930,591.00)

0.00

1,520,990.00 335,873.00 (8,185,030.00) 1,995,848.00 (6,473,730.00) 0.00 1,378,598.00

(4,186,999.00) 9,626,570.11 (9,542,364.89) (2,113,842.00) (391,208.00) 0.00 (1,631,667.44) (3,268,179.00)

2,605,004.34 12,231,574.45 2,689,209.56 575,367.56

184,159.56


July 1 Budget2019-20 Estimated Actuals

Every Student Succeeds Act Maintenance of Effort Expenditures19 75333 0000000

Form ESMOE

California Dept of EducationSACS Financial Reporting Software - 2020.1.0File: esmoe (Rev 03/01/2018) Page 1 Printed: 6/27/2020 4:30 PM

Funds 01, 09, and 62

Section I - Expenditures Goals Functions Objects

2019-20Expenditures

A. Total state, federal, and local expenditures (all resources) All All 1000-7999 87,012,675.00

B. Less all federal expenditures not allowed for MOE(Resources 3000-5999, except 3385) All All 1000-7999 8,134,433.00

C. Less state and local expenditures not allowed for MOE:(All resources, except federal as identified in Line B)1. Community Services All 5000-5999 1000-7999 0.00

2. Capital OutlayAll except7100-7199

All except5000-5999 6000-6999 23,690.00

3. Debt Service All 9100

5400-5450,5800, 7430-

7439 270,612.00

4. Other Transfers Out All 9200 7200-7299 85,286.00

5. Interfund Transfers Out All 9300 7600-7629 0.00

9100 7699

6. All Other Financing Uses All 9200 7651 0.00

7. Nonagency 7100-7199

All except5000-5999,9000-9999 1000-7999 81,128.00

8. Tuition (Revenue, in lieu of expenditures, to approximatecosts of services for which tuition is received)

All All 8710 0.00

9. Supplemental expenditures made as a result of aPresidentially declared disaster

Manually entered. Must not includeexpenditures in lines B, C1-C8, D1, or

D2.

10. Total state and local expenditures not allowed for MOE calculation(Sum lines C1 through C9) 460,716.00

1000-7143,

D. Plus additional MOE expenditures: 7300-7439

1. Expenditures to cover deficits for food services(Funds 13 and 61) (If negative, then zero) All All

minus8000-8699 893,750.00

2. Expenditures to cover deficits for student body activitiesManually entered. Must not include

expenditures in lines A or D1.

E. Total expenditures subject to MOE(Line A minus lines B and C10, plus lines D1 and D2) 79,311,276.00




Form ESMOE


Section II - Expenditures Per ADA

2019-20Annual ADA/

Exps. Per ADA

A. Average Daily Attendance(Form A, Annual ADA column, sum of lines A6 and C9)

6,260.44

B. Expenditures per ADA (Line I.E divided by Line II.A) 12,668.64

Section III - MOE Calculation (For data collection only. Finaldetermination will be done by CDE) Total Per ADA

A. Base expenditures (Preloaded expenditures from prior year official CDEMOE calculation). (Note: If the prior year MOE was not met, CDE hasadjusted the prior year base to 90 percent of the preceding prior yearamount rather than the actual prior year expenditure amount.)

79,838,165.44 12,644.251. Adjustment to base expenditure and expenditure per ADA amounts for

LEAs failing prior year MOE calculation (From Section IV) 0.00 0.00

2. Total adjusted base expenditure amounts (Line A plus Line A.1) 79,838,165.44 12,644.25

B. Required effort (Line A.2 times 90%) 71,854,348.90 11,379.83

C. Current year expenditures (Line I.E and Line II.B) 79,311,276.00 12,668.64

D. MOE deficiency amount, if any (Line B minus Line C)(If negative, then zero) 0.00 0.00

E. MOE determination(If one or both of the amounts in line D are zero, the MOE requirement MOE Metis met; if both amounts are positive, the MOE requirement is not met. Ifeither column in Line A.2 or Line C equals zero, the MOE calculation isincomplete.)

F. MOE deficiency percentage, if MOE not met; otherwise, zero(Line D divided by Line B)(Funding under ESSA covered programs in FY 2021-22 maybe reduced by the lower of the two percentages) 0.00% 0.00%




Form ESMOE


SECTION IV - Detail of Adjustments to Base Expenditures (used in Section III, Line A.1)

Description of AdjustmentsTotal

ExpendituresExpenditures

Per ADA

Total adjustments to base expenditures 0.00 0.00



Workers' Compensation Certification19 75333 0000000

Form CC

California Dept of EducationSACS Financial Reporting Software - 2020.1.0File: cc (Rev 02/14/2017) Page 1 of 1 Printed: 6/27/2020 4:29 PM

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 self-insured for workers' compensation claims, the superintendent of the school district annually shall provide informationto 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 hasdecided 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: $ 0.00

( X ) This school district is self-insured for workers' compensation claimsthrough a JPA, and offers the following information:

( ) This school district is not self-insured for workers' compensation claims.

Signed Date of Meeting: Jun 29, 2019Clerk/Secretary of the Governing Board

(Original signature required)

For additional information on this certification, please contact:

Name: Dr. Dawnalyn Murakawa-Leopard

Title: Deputy Superintendent

Telephone: 310-318-7345 ext. 5943

E-mail: [email protected]



GENERAL FUNDCurrent Expense Formula/Minimum Classroom Compensation

19 75333 0000000Form CEA

California Dept of EducationSACS Financial Reporting Software - 2020.1.0File: cea (Rev 03/24/2020) Page 1 of 2 Printed: 6/27/2020 4:29 PM

PART I - CURRENTEXPENSE FORMULA

Total Expensefor Year

(1)EDPNo.

Reductions(See Note 1)

(2)EDPNo.

Current Expenseof Education(Col 1 - Col 2)

(3)EDPNo.

Reductions(Extracted)

(See Note 2)(4a)

Reductions(Overrides)*(See Note 2)

(4b)EDPNo.

Current Expense-Part II

(Col 3 - Col 4)(5)

EDPNo.

1000 - CertificatedSalaries 36,145,326.00 301 29,921.00 303 36,115,405.00 305 1,548.00 307 36,113,857.00 309

2000 - Classified Salaries 14,493,039.00 311 6,559.00 313 14,486,480.00 315 0.00 317 14,486,480.00 319

3000 - Employee Benefits 22,375,172.00 321 27,354.00 323 22,347,818.00 325 319.00 327 22,347,499.00 329

4000 - Books, SuppliesEquip Replace. (6500) 2,214,982.00 331 5,250.00 333 2,209,732.00 335 384,205.00 337 1,825,527.00 339

5000 - Services. . . &7300 - Indirect Costs 11,599,072.00 341 56,270.00 343 11,542,802.00 345 4,875,628.00 347 6,667,174.00 349

TOTAL 86,702,237.00 365 TOTAL 81,440,537.00 369

Note 1 - In Column 2, report expenditures for the following programs: Nonagency (Goals 7100-7199), Community Services (Goal 8100), Food Services

(Function 3700), Fringe Benefits for Retired Persons (Objects 3701-3702), and Facilities Acquisition & Construction (Function 8500).

Note 2 - In Column 4, report expenditures for: Transportation (Function 3600), Lottery Expenditures (Resource 1100), Special Education Students in

Nonpublic Schools (Function 1180), and other federal or state categorical aid in which funds were granted for expenditures in a program not

incurring any teacher salary expenditures or requiring disbursement of the funds without regard to the requirements of EC Section 41372

* If an amount (even zero) is entered in any row of Column 4b or in Line 13b, the form uses only the values in Column 4b and Line 13b rather than the

values in Column 4a and Line 13a.

PART II: MINIMUM CLASSROOM COMPENSATION (Instruction, Functions 1000-1999) ObjectEDPNo.

1. Teacher Salaries as Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1100 30,015,451.00 375

2. Salaries of Instructional Aides Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2100 7,068,675.00 380

3. STRS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3101 & 3102 7,632,702.00 382

4. PERS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3201 & 3202 2,140,983.00 383

5. OASDI - Regular, Medicare and Alternative. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3301 & 3302 931,377.00 384

6. Health & Welfare Benefits (EC 41372)

(Include Health, Dental, Vision, Pharmaceutical, and

Annuity Plans). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3401 & 3402 5,167,267.00 385

7. Unemployment Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3501 & 3502 17,828.00 390

8. Workers' Compensation Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3601 & 3602 752,076.00 392

9. OPEB, Active Employees (EC 41372). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3751 & 3752 0.00

10. Other Benefits (EC 22310). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3901 & 3902 0.00 393

11. SUBTOTAL Salaries and Benefits (Sum Lines 1 - 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53,726,359.00 395

12. Less: Teacher and Instructional Aide Salaries and

Benefits deducted in Column 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37,285.00

13a. Less: Teacher and Instructional Aide Salaries and

Benefits (other than Lottery) deducted in Column 4a (Extracted). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00 396 b. Less: Teacher and Instructional Aide Salaries and Benefits (other than Lottery) deducted in Column 4b (Overrides)*. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 396

14. TOTAL SALARIES AND BENEFITS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53,689,074.00 397

15. Percent of Current Cost of Education Expended for Classroom

Compensation (EDP 397 divided by EDP 369) Line 15 must

equal or exceed 60% for elementary, 55% for unified and 50%

for high school districts to avoid penalty under provisions of EC 41372. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65.92%

16. District is exempt from EC 41372 because it meets the provisions

of EC 41374. (If exempt, enter 'X') . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART III: DEFICIENCY AMOUNT

A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under thprovisions of EC 41374.A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under thprovisions of EC 41374.1. Minimum percentage required (60% elementary, 55% unified, 50% high) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55.00%2. Percentage spent by this district (Part II, Line 15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65.92%3. Percentage below the minimum (Part III, Line 1 minus Line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00%4. District's Current Expense of Education after reductions in columns 4a or 4b (Part I, EDP 369). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81,440,537.00

5. Deficiency Amount (Part III, Line 3 times Line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00

PART IV: Explanation for adjustments entered in Part I, Column 4b (required)




19 75333 0000000Form CEA

California Dept of EducationSACS Financial Reporting Software - 2020.1.0File: cea (Rev 03/24/2020) Page 2 of 2 Printed: 6/27/2020 4:29 PM




19 75333 0000000Form CEB

California Dept of EducationSACS Financial Reporting Software - 2020.1.0File: ceb (Rev 03/26/2020) Page 1 of 2 Printed: 6/27/2020 4:30 PM

PART I - CURRENTEXPENSE FORMULA

Total Expensefor Year

(1)EDPNo.

Reductions(See Note 1)

(2)EDPNo.

Current Expenseof Education(Col 1 - Col 2)

(3)EDPNo.

Reductions(Extracted)

(See Note 2)(4a)

Reductions(Overrides)*(See Note 2)

(4b)EDPNo.

Current Expense-Part II

(Col 3 - Col 4)(5)

EDPNo.

1000 - CertificatedSalaries 34,250,499.00 301 30,220.00 303 34,220,279.00 305 0.00 307 34,220,279.00 309

2000 - Classified Salaries 14,558,184.00 311 9,091.00 313 14,549,093.00 315 0.00 317 14,549,093.00 319

3000 - Employee Benefits 22,065,715.00 321 70,711.00 323 21,995,004.00 325 0.00 327 21,995,004.00 329

4000 - Books, SuppliesEquip Replace. (6500) 1,702,162.00 331 0.00 333 1,702,162.00 335 442,000.00 337 1,260,162.00 339

5000 - Services. . . &7300 - Indirect Costs 10,615,713.00 341 30,150.00 343 10,585,563.00 345 5,097,062.00 347 5,488,501.00 349

TOTAL 83,052,101.00 365 TOTAL 77,513,039.00 369

Note 1 - In Column 2, report expenditures for the following programs: Nonagency (Goals 7100-7199), Community Services (Goal 8100), Food Services

(Function 3700), Fringe Benefits for Retired Persons (Objects 3701-3702), and Facilities Acquisition & Construction (Function 8500).

Note 2 - In Column 4, report expenditures for: Transportation (Function 3600), Lottery Expenditures (Resource 1100), Special Education Students in

Nonpublic Schools (Function 1180), and other federal or state categorical aid in which funds were granted for expenditures in a program not

incurring any teacher salary expenditures or requiring disbursement of the funds without regard to the requirements of EC Section 41372

* If an amount (even zero) is entered in any row of Column 4b or in Line 13b, the form uses only the values in Column 4b and Line 13b rather than the

values in Column 4a and Line 13a.

PART II: MINIMUM CLASSROOM COMPENSATION (Instruction, Functions 1000-1999) ObjectEDPNo.

1. Teacher Salaries as Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1100 28,502,371.00 375

2. Salaries of Instructional Aides Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2100 7,072,696.00 380

3. STRS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3101 & 3102 7,159,765.00 382

4. PERS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3201 & 3202 2,219,276.00 383

5. OASDI - Regular, Medicare and Alternative. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3301 & 3302 963,367.00 384

6. Health & Welfare Benefits (EC 41372)

(Include Health, Dental, Vision, Pharmaceutical, and

Annuity Plans). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3401 & 3402 5,247,579.00 385

7. Unemployment Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3501 & 3502 36,292.00 390

8. Workers' Compensation Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3601 & 3602 669,392.00 392

9. OPEB, Active Employees (EC 41372). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3751 & 3752 0.00

10. Other Benefits (EC 22310). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3901 & 3902 0.00 393

11. SUBTOTAL Salaries and Benefits (Sum Lines 1 - 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51,870,738.00 395

12. Less: Teacher and Instructional Aide Salaries and

Benefits deducted in Column 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37,378.00

13a. Less: Teacher and Instructional Aide Salaries and

Benefits (other than Lottery) deducted in Column 4a (Extracted). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00 396 b. Less: Teacher and Instructional Aide Salaries and Benefits (other than Lottery) deducted in Column 4b (Overrides)*. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 396

14. TOTAL SALARIES AND BENEFITS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51,833,360.00 397

15. Percent of Current Cost of Education Expended for Classroom

Compensation (EDP 397 divided by EDP 369) Line 15 must

equal or exceed 60% for elementary, 55% for unified and 50%

for high school districts to avoid penalty under provisions of EC 41372. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66.87%

16. District is exempt from EC 41372 because it meets the provisions

of EC 41374. (If exempt, enter 'X') . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART III: DEFICIENCY AMOUNT

A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under thprovisions of EC 41374.A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under thprovisions of EC 41374.1. Minimum percentage required (60% elementary, 55% unified, 50% high) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55.00%2. Percentage spent by this district (Part II, Line 15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66.87%3. Percentage below the minimum (Part III, Line 1 minus Line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00%4. District's Current Expense of Education after reductions in columns 4a or 4b (Part I, EDP 369). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77,513,039.00

5. Deficiency Amount (Part III, Line 3 times Line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00

PART IV: Explanation for adjustments entered in Part I, Column 4b (required)




19 75333 0000000Form CEB

California Dept of EducationSACS Financial Reporting Software - 2020.1.0File: ceb (Rev 03/26/2020) Page 2 of 2 Printed: 6/27/2020 4:30 PM



Indirect Cost Rate Worksheet19 75333 0000000

Form ICR

California Dept of EducationSACS Financial Reporting Software - 2020.1.0File: icr (Rev 03/09/2020) Page 1 of 3 Printed: 6/27/2020 4:30 PM

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 1000-3999 except 3701-3702)

(Functions 7200-7700, goals 0000 and 9000) 2,556,031.00

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 7200-7700, 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.

B. Salaries and Benefits - All Other Activities 1. Salaries and benefits paid through payroll (Funds 01, 09, and 62, objects 1000-3999 except 3701-3702) (Functions 1000-6999, 7100-7180, & 8100-8400; Functions 7200-7700, all goals except 0000 & 9000) 70,442,316.00 C. Percentage of Plant Services Costs Attributable to General Administration (Line A1 plus Line A2a, divided by Line B1; zero if negative) (See Part III, Lines A5 and A6) 3.63%

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 (0000-1999) in funds 01, 09, and 62 with functions 1000-6999 or 8100-8400 rather than to the restricted program. These costs will be moved in Part III 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 Entry required unrestricted resources (0000-1999) in funds 01, 09, and 62 with functions 7200-7700. These costs will be moved in Part III from the indirect cost pool to base costs. If none, enter zero.




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 7200-7600, objects 1000-5999, minus Line B9) 2,640,088.00

2. Centralized Data Processing, less portion charged to restricted resources or specific goals

(Function 7700, objects 1000-5999, minus Line B10) 1,226,104.00 3. External Financial Audit - Single Audit (Function 7190, resources 0000-1999, goals 0000 and 9000, objects 5000-5999)

30,000.00 4. Staff Relations and Negotiations (Function 7120, resources 0000-1999, goals 0000 and 9000, objects 1000-5999) 0.00 5. Plant Maintenance and Operations (portion relating to general administrative offices only)

(Functions 8100-8400, objects 1000-5999 except 5100, times Part I, Line C) 280,817.63 6. Facilities Rents and Leases (portion relating to general administrative offices only) (Function 8700, resources 0000-1999, objects 1000-5999 except 5100, times Part I, Line C) 0.00 7. Adjustment for Employment Separation Costs a. Plus: Normal Separation Costs (Part II, Line A) 0.00

b. Less: Abnormal or Mass Separation Costs (Part II, Line B) 0.00 8. Total Indirect Costs (Lines A1 through A7a, minus Line A7b) 4,177,009.63 9. Carry-Forward Adjustment (Part IV, Line F) 150,486.71 10. Total Adjusted Indirect Costs (Line A8 plus Line A9) 4,327,496.34 B. Base Costs

1. Instruction (Functions 1000-1999, objects 1000-5999 except 5100) 55,908,648.00

2. Instruction-Related Services (Functions 2000-2999, objects 1000-5999 except 5100) 6,800,784.00

3. Pupil Services (Functions 3000-3999, objects 1000-5999 except 4700 and 5100) 5,889,903.00

4. Ancillary Services (Functions 4000-4999, objects 1000-5999 except 5100) 408,295.00

5. Community Services (Functions 5000-5999, objects 1000-5999 except 5100) 0.00

6. Enterprise (Function 6000, objects 1000-5999 except 4700 and 5100) 0.00 7. Board and Superintendent (Functions 7100-7180, objects 1000-5999, minus Part III, Line A4) 1,754,746.00 8. External Financial Audit - Single Audit and Other (Functions 7190-7191, objects 5000-5999, minus Part III, Line A3) 0.00

9. Other General Administration (portion charged to restricted resources or specific goals only)

(Functions 7200-7600, resources 2000-9999, objects 1000-5999; Functions 7200-7600, resources 0000-1999, all goals except 0000 and 9000, objects 1000-5999) 7,108.00

10. Centralized Data Processing (portion charged to restricted resources or specific goals only)

(Function 7700, resources 2000-9999, objects 1000-5999; Function 7700, resources 0000-1999, all goals except 0000 and 9000, objects 1000-5999) 0.00 11. Plant Maintenance and Operations (all except portion relating to general administrative offices)

(Functions 8100-8400, objects 1000-5999 except 5100, minus Part III, Line A5) 7,455,205.37

12. Facilities Rents and Leases (all except portion relating to general administrative offices)

(Function 8700, objects 1000-5999 except 5100, minus Part III, Line A6) 0.00 13. Adjustment for Employment Separation Costs a. Less: Normal Separation Costs (Part II, Line A) 0.00 b. Plus: Abnormal or Mass Separation Costs (Part II, Line B) 0.00 14. Student Activity (Fund 08, functions 4000-5999, objects 1000-5999 except 5100) 0.00 15. Adult Education (Fund 11, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 0.00

16. Child Development (Fund 12, functions 1000-6999, 8100-8400 & 8700, objects 1000-5999 except 4700 & 5100) 0.00

17. Cafeteria (Funds 13 & 61, functions 1000-6999, 8100-8400 & 8700, objects 1000-5999 except 4700 & 5100) 1,509,050.00

18. Foundation (Funds 19 & 57, functions 1000-6999, 8100-8400 & 8700, objects 1000-5999 except 4700 & 5100) 0.00

19. Total Base Costs (Lines B1 through B12 and Lines B13b through B18, minus Line B13a) 79,733,739.37

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 B19) 5.24%

D. Preliminary Proposed Indirect Cost Rate (For final approved fixed-with-carry-forward rate for use in 2021-22 see www.cde.ca.gov/fg/ac/ic)

(Line A10 divided by Line B19) 5.43%




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 III, Line A8) 4,177,009.63

B. Carry-forward adjustment from prior year(s)

1. Carry-forward adjustment from the second prior year (79,702.82)

2. Carry-forward adjustment amount deferred from prior year(s), if any 0.00

C. Carry-forward adjustment for under- or over-recovery in the current year

1. Under-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus (approved indirect cost rate (4.95%) times Part III, Line B19); zero if negative 150,486.71

2. Over-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus the lesser of (approved indirect cost rate (4.95%) times Part III, Line B19) or (the highest rate used to recover costs from any program (5.39%) times Part III, Line B19); zero if positive 0.00

D. Preliminary carry-forward adjustment (Line C1 or C2) 150,486.71

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 III, Line D) if entire negative carry-forward adjustment is applied to the current year calculation: not applicable

Option 2. Preliminary proposed approved rate (Part III, 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: not applicable

Option 3. Preliminary proposed approved rate (Part III, 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: not applicable

LEA request for Option 1, Option 2, or Option 3

1

F. Carry-forward adjustment used in Part III, Line A9 (Line D minus amount deferred if Option 2 or Option 3 is selected) 150,486.71



Exhibit A: Indirect Cost Rates Charged to Programs19 75333 0000000

Form ICR


Approved indirect cost rate: 4.95%Highest rate used in any program: 5.39%

Note: In one or more resources, the rate used is greater than the approved rate.

Fund Resource

Eligible Expenditures(Objects 1000-5999

except Object 5100)Indirect Costs Charged

(Objects 7310 and 7350)RateUsed

01 3010 99,446.00 5,247.00 5.28%01 3310 7,164,299.00 28,041.00 0.39%01 3311 45,232.00 2,436.00 5.39%01 3315 359,589.00 1,322.00 0.37%01 3345 291.00 6.00 2.06%01 4035 71,176.00 3,450.00 4.85%01 6500 13,266,003.00 90,000.00 0.68%



LOTTERY REPORTRevenues, Expenditures andEnding Balances - All Funds

19 75333 0000000Form L

California Dept of EducationSACS Financial Reporting Software - 2020.1.0File: lot (Rev 02/24/2016) Page 1 of 1 Printed: 6/27/2020 4:30 PM

Description Object Codes

Lottery:Unrestricted

(Resource 1100)

Transferred toOther

Resources forExpenditure

Lottery:Instructional

Materials(Resource 6300)* Totals

A. AMOUNT AVAILABLE FOR THIS FISCAL YEAR 1. Adjusted Beginning Fund Balance 9791-9795 605,487.45 5.00 0.00 605,492.45 2. State Lottery Revenue 8560 1,028,541.00 361,011.00 1,389,552.00 3. Other Local Revenue 8600-8799 0.00 0.00 0.00

4. Transfers from Funds of Lapsed/Reorganized Districts 8965 0.00 0.00 0.00 5. Contributions from Unrestricted Resources (Total must be zero) 8980 0.00 0.00 6. Total Available (Sum Lines A1 through A5) 1,634,028.45 5.00 361,011.00 1,995,044.45

B. EXPENDITURES AND OTHER FINANCING USES 1. Certificated Salaries 1000-1999 0.00 0.00 2. Classified Salaries 2000-2999 0.00 0.00 3. Employee Benefits 3000-3999 0.00 0.00 4. Books and Supplies 4000-4999 199,815.00 166,393.00 366,208.00

5. a. Services and Other Operating Expenditures (Resource 1100) 5000-5999 481,255.00 481,255.00

b. Services and Other Operating Expenditures (Resource 6300)

5000-5999, except5100, 5710, 5800

c. Duplicating Costs for Instructional Materials (Resource 6300) 5100, 5710, 5800 50,563.00 50,563.00 6. Capital Outlay 6000-6999 0.00 0.00 7. Tuition 7100-7199 0.00 0.00 8. Interagency Transfers Out a. To Other Districts, County Offices, and Charter Schools

7211,7212,7221,7222,7281,7282 0.00 0.00

b. To JPAs and All Others 7213,7223,7283,7299 0.00 0.00

9. Transfers of Indirect Costs 7300-7399 10. Debt Service 7400-7499 0.00 0.00 11. All Other Financing Uses 7630-7699 0.00 0.00 12. Total Expenditures and Other Financing Uses (Sum Lines B1 through B11 ) 681,070.00 0.00 216,956.00 898,026.00

C. ENDING BALANCE (Must equal Line A6 minus Line B12) 979Z 952,958.45 5.00 144,055.00 1,097,018.45D. COMMENTS:

Online access for instructional materials are coded as service in the 5800 object

Data from this report will be used to prepare a report to the Legislature as required by Control Section 24.60 of the Budget A

*Pursuant to Government Code Section 8880.4(a)(2)(B) and the definition in Education Code Section 60010(h), Resource 6300 funds are to be used for purchase of instructional materials only. Any amounts in the shaded cells of this column should be reviewed for appropriatene



Special Education Revenue Allocations(Optional)

19 75333 0000000Form SEA

California Dept of EducationSACS Financial Reporting Software - 2020.1.0File: sea (Rev02/26/2019) Page 1 of 2 Printed: 6/27/2020 4:31 PM

Description 2019-20 Actual 2020-21 Budget % Diff.

SELPA Name: Southwest Service Area (DG)

Date allocation plan approved by SELPA governance:

I. TOTAL SELPA REVENUESA. Base Plus Taxes and Excess ERAF

1. Base Apportionment 49,334,185.00 49,334,185.00 0.00%2. Local Special Education Property Taxes 4,188,934.00 4,188,934.00 0.00%3. Applicable Excess ERAF 18,665,762.00 18,670,172.00 0.02%4. Total Base Apportionment, Taxes, and Excess ERAF 72,188,881.00 72,193,291.00 0.01%

B. COLA Apportionment 0.00 0.00 0.00%C. Growth Apportionment or Declining ADA Adjustment 0.00 0.00 0.00%D. Subtotal (Sum lines A.4, B, and C) 72,188,881.00 72,193,291.00 0.01%E. Program Specialist/Regionalized Services Apportionment 1,597,528.00 1,597,528.00 0.00%F. Program Specialist/Regionalized Services for NSS Apportionment 0.00%G. Low Incidence Apportionment 271,784.00 271,784.00 0.00%H. Out of Home Care Apportionment 1,531,026.00 1,531,026.00 0.00%I. Extraordinary Cost Pool for NPS/LCI and NSS Mental Health

Services Apportionment 0.00%J. Adjustment for NSS with Declining Enrollment 0.00%K. Grand Total Apportionment, Taxes and Excess ERAF

(Sum lines D through J) 75,589,219.00 75,593,629.00 0.01%L. Mental Health Apportionment 7,436,748.00 7,436,748.00 0.00%M. Federal IDEA Local Assistance Grants - Preschool 0.00%N. Federal IDEA - Section 619 Preschool 1,054,007.00 1,054,007.00 0.00%O. Other Federal Discretionary Grants 230,588.00 226,305.00 -1.86%P. Other Adjustments 540,570.00 536,436.00 -0.76%

Q. Total SELPA Revenues (Sum lines K through P) 84,851,132.00 84,847,125.00 0.00%



Special Education Revenue Allocations(Optional)

19 75333 0000000Form SEA

California Dept of EducationSACS Financial Reporting Software - 2020.1.0File: sea (Rev02/26/2019) Page 2 of 2 Printed: 6/27/2020 4:31 PM

Description 2019-20 Actual 2020-21 Budget % Diff.

II. ALLOCATION TO SELPA MEMBERS

Lawndale Elementary (DG00) 20,354,450.00 17,615,086.00 -13.46%

Centinela Valley Union High (DG01) 4,586,007.00 4,822,250.00 5.15%

El Segundo Unified (DG02) 2,006,167.00 2,158,968.00 7.62%

Hawthorne Elementary (DG03) 4,842,314.00 5,210,156.00 7.60%

Hermosa Beach City Elementary (DG04) 780,897.00 879,259.00 12.60%

Inglewood Unified (DG05) 7,225,812.00 7,564,285.00 4.68%

Lennox Elementary (DG07) 3,141,337.00 3,370,820.00 7.31%

Palos Verdes Peninsula Unified (DG09) 6,939,351.00 7,467,505.00 7.61%

Torrance Unified (DG12) 16,899,630.00 17,857,410.00 5.67%

Manhattan Beach Unified (DG14) 6,436,336.00 6,715,861.00 4.34%

Redondo Beach Unified (DG15) 7,654,034.00 8,110,629.00 5.97%

Wiseburn Unified (DG32) 1,651,362.00 1,817,675.00 10.07%

Los Angeles County Office of Education (DG35) 0.00 0.00 0.00%

New West Charter (DGA01) 477,393.00 0.00 -100.00%

(DGA03) 82,500.00 88,380.00 7.13%

Da Vinci Design (DGA05) 376,001.00 0.00 -100.00%

Da Vinci Science (DGA06) 0.00 0.00 0.00%

(DGA08) 0.00 0.00 0.00%

Environmental Charter Middle (DGA11) 0.00 0.00 0.00%

Children of Promise Preparatory Academy (DGA12) 145,350.00 0.00 -100.00%

Opportunities for Learning - Capistrano (DGA13) 195,274.00 239,458.00 22.63%

Wilder's Preparatory Academy Charter Middle (DGA15) 77,810.00 89,082.00 14.49%

Lennox Mathematics, Science and Technology Academy (DGA17) 245,093.00 277,128.00 13.07%

Da Vinci Connect (DGA18) 280,605.00 305,107.00 8.73%

Family First Charter (DGA19) 92,757.00 111,671.00 20.39%

New Opportunities Charter (DGA20) 121,918.00 146,395.00 20.08%

Animo City of Champions Charter High (DGA21) 238,734.00 0.00 -100.00%Total Allocations (Sum all lines in Section II) (Amount mustequal Line I.Q ) 84,851,132.00 84,847,125.00 0.00%

PreparerName: Eduardo Galeana

Title: Director of Financial Operations

Phone: (310) 680-5770 x5802


July 1 Budget2020-21

General FundSpecial Education Revenue Allocations

Setup

19 75333 0000000Form SEAS

California Dept of EducationSACS Financial Reporting Software - 2020.1.0File: seas (Rev 03/01/2019) Page 1 of 1 Printed: 6/27/2020 4:31 PM

Current LEA: 19-75333-0000000 Manhattan Beach Unified

Selected SELPA: DG

(Enter a SELPA IDfrom the list belowthen save and close)

POTENTIAL SELPAS FOR THIS LEA DATE APPROVEDID SELPA-TITLE (from Form SEA)

DG Southwest Service Area



SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS

19 75333 0000000Form SIAA

California Dept of EducationSACS Financial Reporting Software - 2020.1.0File: siaa (Rev 04/06/2020) Page 1 of 2 Printed: 6/27/2020 4:31 PM

Direct Costs - Interfund Indirect Costs - Interfund Interfund Interfund Due From Due To

DescriptionTransfers In

5750Transfers Out

5750Transfers In

7350Transfers Out

7350Transfers In8900-8929

Transfers Out7600-7629

Other Funds9310

Other Funds9610

01 GENERAL FUND Expenditure Detail 0.00 0.00 0.00 (86,200.00) Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0008 STUDENT ACTIVITY SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0009 CHARTER SCHOOLS SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0010 SPECIAL EDUCATION PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 0.00 0.0011 ADULT EDUCATION FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0012 CHILD DEVELOPMENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0013 CAFETERIA SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 86,200.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0014 DEFERRED MAINTENANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0015 PUPIL TRANSPORTATION EQUIPMENT FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0017 SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY

Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0018 SCHOOL BUS EMISSIONS REDUCTION FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0019 FOUNDATION SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0020 SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS

Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0021 BUILDING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0025 CAPITAL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0030 STATE SCHOOL BUILDING LEASE/PURCHASE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0035 COUNTY SCHOOL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0040 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS

Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0049 CAP PROJ FUND FOR BLENDED COMPONENT UNITS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0051 BOND INTEREST AND REDEMPTION FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0052 DEBT SVC FUND FOR BLENDED COMPONENT UNITS Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0053 TAX OVERRIDE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0056 DEBT SERVICE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0057 FOUNDATION PERMANENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.00




19 75333 0000000Form SIAA

California Dept of EducationSACS Financial Reporting Software - 2020.1.0File: siaa (Rev 04/06/2020) Page 2 of 2 Printed: 6/27/2020 4:31 PM



5750Transfers Out

5750Transfers In

7350Transfers Out



Other Funds9310

Other Funds9610

61 CAFETERIA ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0062 CHARTER SCHOOLS ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0063 OTHER ENTERPRISE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0066 WAREHOUSE REVOLVING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0067 SELF-INSURANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0071 RETIREE BENEFIT FUND Expenditure Detail Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0073 FOUNDATION PRIVATE-PURPOSE TRUST FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0076 WARRANT/PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 0.00 0.0095 STUDENT BODY FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 0.00 0.00 TOTALS 0.00 0.00 86,200.00 (86,200.00) 0.00 0.00 0.00 0.00




19 75333 0000000Form SIAB

California Dept of EducationSACS Financial Reporting Software - 2020.1.0File: siab (Rev 04/06/2020) Page 1 of 2 Printed: 6/27/2020 4:31 PM



5750Transfers Out

5750Transfers In

7350Transfers Out



Other Funds9310

Other Funds9610

01 GENERAL FUND Expenditure Detail 0.00 0.00 0.00 (86,200.00) Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation08 STUDENT ACTIVITY SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation09 CHARTER SCHOOLS SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation10 SPECIAL EDUCATION PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation11 ADULT EDUCATION FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation12 CHILD DEVELOPMENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation13 CAFETERIA SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 86,200.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation14 DEFERRED MAINTENANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation15 PUPIL TRANSPORTATION EQUIPMENT FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation17 SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY

Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation18 SCHOOL BUS EMISSIONS REDUCTION FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation19 FOUNDATION SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation20 SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS

Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation21 BUILDING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation25 CAPITAL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation30 STATE SCHOOL BUILDING LEASE/PURCHASE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation35 COUNTY SCHOOL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation40 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS

Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation49 CAP PROJ FUND FOR BLENDED COMPONENT UNITS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation51 BOND INTEREST AND REDEMPTION FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation52 DEBT SVC FUND FOR BLENDED COMPONENT UNITS Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation53 TAX OVERRIDE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation56 DEBT SERVICE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation57 FOUNDATION PERMANENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation




19 75333 0000000Form SIAB

California Dept of EducationSACS Financial Reporting Software - 2020.1.0File: siab (Rev 04/06/2020) Page 2 of 2 Printed: 6/27/2020 4:31 PM



5750Transfers Out

5750Transfers In

7350Transfers Out



Other Funds9310

Other Funds9610

61 CAFETERIA ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation62 CHARTER SCHOOLS ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation63 OTHER ENTERPRISE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation66 WAREHOUSE REVOLVING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation67 SELF-INSURANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation71 RETIREE BENEFIT FUND Expenditure Detail Other Sources/Uses Detail 0.00 Fund Reconciliation73 FOUNDATION PRIVATE-PURPOSE TRUST FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation76 WARRANT/PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation95 STUDENT BODY FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation TOTALS 0.00 0.00 86,200.00 (86,200.00) 0.00 0.00

2020-21 adopted budget narrative · 2020-06-29 · 2020-21 adopted budget june 29, 2020 page | 1...

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