financial reports 56 72454 0000000 unaudited actual financial report: to …€¦ · ·...

more Unified FINANCIAL REPORTS 56 72454 0000000 IIltura County 2012-13 Unaudited Actuals Form CA

School District Certification

UNAUDITED ACTUAL FINANCIAL REPORT:

To the County Sl;Iperintendent of Schools:

2012-13 UNAUDITED ACTUAL FINANCIAL REPORT. This report was prepared in accordance with Education Coda Section 41010 and is hereby approved and filed by the governing boardof

n 42100.the school district pursuan Education Cod

Date of Meeting: Sep 10, 2013

(Original signature required)

To the Superintendent of Public Instruction:

2012-13 UNAUDITED ACTUAL FINANCIAL REPORT. This report has been verified for accuracy by the County Superintendent of Schools pursuant to Education Code Section 42100.

Signed _________~ Date: ______ County SuperintendenUDesignee

(Original signature required)

For additional mformation on the unaudited actual reports. please contact

For County Office-of Education: For: School District:

Heather Kurpiewski Michele Reddy Name Name

Director, Fiscal Oversight & Accountability Director,Accounting & Budget Title Title

805-3-83-180 805-524-6023 Telepbone Telephone

[email protected] [email protected] E-mail Address E-mail Address

SELECTION OF BUDGET ADOPTION CYCLE:

Pursuant to Education Code Section 42127(i). this school district elects to use the following budget adoption cycle for the 2014-15 budget year:

(...) Budget-Adoption Cycle ('D' for Dual or'S' for Single)

~alifomia Dept of Education SACS Financial Reporting Software - 2013.2.0 =ile: ca (Rev 0312512009) Page 1 Printed: 91312013 2:41 PM

mailto:[email protected]:[email protected]

Unaudited Actuals ::illmore Unified FINANCIAL REPORTS 56 72454 0000000 Jentura County 2012-13 Unaudited Actuals Form CA

Summary of Unaudited Actual Data Submission

Following is a summary of the critical data elements contained in your unaudited actual data. Since these data may have fiscal implications for your agency, please verify their accuracy before filing your unaudited actual financial reports.

Form Descriotion Value

CEA

CORR

GANN

ICR

NCMOE

TRAN

Percent of Current Cost of Education Expended for Classroom Compensation Must equal or exceed 60% for elementary, 55% for unified, and 50% for high school

districts or future apportionments may be affected. (EC 41372)

CEA Deficiency Amount Applicable to districts not exempt from the requirement and not meeting the minimum classroom

compensation percentage - see Form CEA for further details.

Total Cost for Adults in Correctional Facilities If the amount received for this program exceeds actual costs, the next apportionment

is subject to reduction (EC 1909, 41841.5, and the Budget Act).

Adjustments to Appropriations Limit Per Government Code Section 7902.1 If this amount is not zero, it represents an increase to your appropriations limit. The Department of

Finance must be notified of increases within 45 days of budget adoption.

Adjusted Appropriations Limit Appropriations Subject to Limit These amounts represent the board approved Appropriations Limit and Appropriations Subject to

Limit pursuant to Government Code Section 7906 and EC 42132.

Preliminary Proposed Indirect Cost Rate Fixed-with-carry-forward indirect cost rate for use in 2014-15, subject to CDE approval.

No Child left Behind (NClB) Maintenance of Effort (MOE) Determination If MOE Not Met, the 2014-15 apportionment may be reduced by the lesser of the following two percentages:

MOE Deficiency Percentage - Based on Total Expenditures

MOE Deficiency Percentage - Based on Expenditures Per ADA

Approved Transportation Expense - Home-to-School Approved Transportation Expense - SDIOI For each of these programs, if the amount received exceeds actual costs, the next apportionment is

subject to reduction (EC 41851.5[c]).

58.81%

$0.00

$0.00

$18405162.86

$18405162.86

6.67%

MOE Met

$380704.22

$205406.55

California Dept of Education SACS Financial Reporting Software - 2013.2.0 File: ca (Rev 05/08/20112 Page 1 Printed: 916/2013 11 :03 AM

SACS2013ALL Financial Reporting Software - 2013.2.0 9/6/2013 10:28:50 AM 56-72454-0000000

Unaudited Actuals

2012-13 Unaudited Actuals

Technical Review Checks

Fillmore Unified Ventura County

Following is a chart of the various types of technical review checks and related requirements:

F Fatal (Data must be corrected; an explanation is not allowed) W/WC - Warning/Warning with Calculation (If data are not correct,

correct the data; if data are correct an explanation is required)

o Informational (If data are not correct, correct the data; if data are correct an explanation is optional, but encouraged)

IMPORT CHECKS CHECKFUND - (F) - All FUND codes must be valid. PASSED

CHECKRESOURCE - (W) - All RESOURCE codes must be valid. PASSED

CHK-RS-LOCAL-DEFINED - (F) - All locally defined resource codes must roll up to a CDE defined resource code. PASSED

CHECKGOAL - (F) - All GOAL codes must be valid. PASSED

CHECKFUNCTION - (F) - All FUNCTION codes must be valid. PASSED

CHECKOBJECT - (F) - All OBJECT codes must be valid. PASSED

CHK-FUNDxOBJECT - (F) - All FUND and OBJECT account code combinations must be valid. PASSED

CHK-FUNDxRESOURCE - (W) - All FUND and RESOURCE account code combinations should be valid. PASSED

CHK-FUNDxGOAL - (W) - All FUND and GOAL account code combinations should be valid. PASSED

CHK-FUNDxFUNCTION-A - (W) - All FUND (funds 01 through 12, 19, 57, 62, and 73) and FUNCTION account code combinations should be valid. PASSED

CHK-FUNDxFUNCTION-B - (F) - All FUND (all funds except for 01 through 12, 19, 57, 62, and 73) and FUNCTION account code combinations must be valid. PASSED

CHK-RESOURCExOBJECTA - (W) - All RESOURCE and OBJECT (objects 8000 through 9999, except for 9791, 9793, and 9795) account code combinations should be valid. PASSED

CHK-RESOURCExOBJECTB - (0) - All RESOURCE and OBJECT (objects 9791, 9793, and 9795) account code combinations should be valid. PASSED

CHK-FUNCTIONxOBJECT - (F) - All FUNCTION and OBJECT account code combinations must be valid. PASSED

CHK-GOALxFUNCTION-A - (F) - Goal and function account code combinations (all goals with expenditure objects 1000-7999 in functions 1000-1999 and 4000-5999)

sACS2013ALL Financial Reporting Software - 2013.2.0 56-.72454-0000000-Fillmore Unified-Unaudited Actuals 2012-13 Unaudited Actuals 116/2013 10:28:50 AM

must be valid. NOTE: Functions not included in the GOALxFUNCTION table (0000, 2000-3999, 6000-6999, 7100-7199, 7210, 8000-8999) are not checked and will pass the TRC. PASSED

CHK-GOALxFUNCTION-B - (F) - General administration costs (functions 7200-7999, except 7210) must be direct-charged to an Undistributed, Nonagency, or County Services to Districts goal (Goal 0000, 7100-7199, or 8600-8699) . PASSED

SPECIAL-ED-GOAL - (F) - Special Education revenue and expenditure transactions (resources 3300-3405, 6500-6540, and 7240, objects 1000-8999) must be coded to a Special Education 5000 goal or to Goal 7110, Nonagency-Educational. This technical review check excludes Early Intervening Services resources 3312, 3318, 3322, 3329, 3332, and 3334. PASSED

BALANCE-FDxRS - (F) - Adjusted Beginning Fund Balance plus Revenues minus Expenditures minus Assets plus Liabilities, must total zero by fund and resource, except for agency funds 76 and 95. PASSED

PY-EFB=CY-BFB - (F) Prior year ending fund balance (preloaded from last year's unaudited actuals submission) must equal current year beginning fund balance (Object 9791) . PASSED

PY-EFB=CY-BFB-RES - (F) - Prior year ending balance (preloaded from last year's unaudited actuals submission) must equal current year beginning balance (Object 9791), by fund and resource. PASSED

BALANCE-FDxRS-AGENCY - (F) - Assets (objects 9100-9499) minus Liabilities (objects 9500-9699) must total zero by fund and resource for agency funds 76 and 95. PASSED

GENERAL LEDGER CHECKS INTERFD-DIR-COST - (F) - Transfers of Direct Costs - Interfund (Object 5750) must net to zero for all funds. PASSED

INTERFD-rNDIRECT - (F) - Transfers of Indirect Costs - Interfund (Object 7350) must net to zero for all funds. PASSED

INTERFD-INDIRECT-FN - (F) - Transfers of Indirect Costs - Interfund (Object 7350) must net to zero by function. PASSED

INTERFD-IN-OUT - (F) - Interfund Transfers In (objects 8910-8929) must equal Interfund Transfers Out (objects 7610-7629) . PASSED

DUE-FROM=DUE-TO - (F) - Due from Other Funds (Object 9310) must equal Due to Other Funds (Object 9610). PASSED

PERS-REDUCTION - (F) - PERS Reduction Transfer (Object 8092) in the General Fund must equal PERS Reduction, certificated and classified positions (objects 3801-3802) in all funds. PASSED

RL-TRANSFER (F) - Revenue Limit Transfers (objects 8091 and 8099) must net to zero, individually. PASSED

INTRAFD-DIR-COST - (F) - Transfers of Direct Costs (Object 5710) must net to zero by fund. PASSED

INTRAFD-INDIRECT - (F) - Transfers of Indirect Costs (Object 7310) must net to

;ACS2013ALL Financial Reporting Software - 2013.2.0 i6-72454-0000000-Fillmore Unified-Unaudited Actuals 2012-13 Unaudited Actuals l/6/2013 10:28:50 AM

zero by fund.

Page 3

PASSED

INTRAFD-INDIRECT-FN - (F) - Transfers of Indirect Costs (Object 7310) must net to zero by function. PASSED

CONTRIB-UNREST-REV - (F) - Contributions from Unrestricted Revenues (Object 8980) must net to zero by fund. PASSED

CONTRIB-RESTR-REV - (F) - Contributions from Restricted Revenues (Object 8990) must net to zero by fund. PASSED

RESTR-BAL-TRANSFER - (F) - Transfers of Restricted Balances (Object 8997) must net to zero. PASSED

EPA-CONTRIB - (F) - There should be no contributions (objects 8980-8999) to the Education Protection Account (Resource 1400) , PASSED

LOTTERY-CONTRIB (F) - There should be no contributions (objects 8980-8999) to the lottery (resources 1100 and 6300) or from the Lottery: Instructional Materials (Resource 6300) . PASSED

PASS-THRU-REV=EXP - (W) - Pass-through revenues from all sources (objects 8287, 8587, and 8697) should equal transfers of pass-through revenues to other agencies (objects 7211 through 7213, plus 7299 for.resources 3327 and 3328), by resource. PASSED

SE-PASS-THRU-REVENUE - (W) - Transfers of special education pass-through revenues are not reported in the general fund for the Administrative Unit of a Special Education Local Plan Area. PASSED

CEFB=FD-EQUITY - (F) - Components of Ending Fund Balance/Net Position (objects 9710-9790, 9796, and 9797) must agree with Fund Equity (Assets [objects 91009499] minus Liabilities [objects 9500-9699]). PASSED

EXCESS-ASSIGN-REU - (F) - Amounts reported in Other Assignments (Object 9780) and/or Reserve for Economic Uncertainties (REU) (Object 9789) should not create a negative amount in Unassigned/Unappropriated (Object 9790) by fund and resource (for all funds except funds 61 through 73), PASSED

UNASSIGNED-NEGATIVE - (F) - UnaSSigned/Unappropriated balance (Object 9790) must be zero or negative, by resource, in all funds except the general fund and funds 61 through 73. PASSED

UNR-NET-POSITION-NEG - (F) - Unrestricted Net Position (Object 9790), in restricted resources, must be zero or negative, by resource, in funds 61 through 73. PASSED

RS-NET-POSITION-ZERO - (F) - Restricted Net Position (Object 9797), in unrestricted resources, must be zero, by resource, in funds 61 through 73.

PASSED

EFB-POSITIVE - (W) - All ending fund balances (Object 979Z) should be positive by resource, by fund. PASSED

OBJ-POSITIVE - (W) - All applicable objects should have a positive balance by resource, by fund. PASSED

REV-POSITIVE - (W) - Revenue amounts exclusive of contributions (objects 80008979) should be positive by resource, by fund. PASSED

jACS2013ALL Financial Reporting Software - 2013.2.0 56-72454-0000000-Fillmore Unified-Unaudited Actuals 2012-13 Unaudited Actuals 3/6/201310:28:50AM

EXP-POSITIVE - (W) - Expenditure amounts (objects 1000-7999) should be positive by function, resource, and fund. PASSED

AR-AP-POSITIVE - (F) - Accounts Receivable (Object 9200), Due from Other Funds (Object 9310), Accounts Payable (Object 9500), and Due to Other Funds (Object 9610) should have a positive balance by resource, by fund. PASSED

CEFB-POSITIVE - (F) - Components of Ending Fund Balance/Net Position (objects 9700-9789, 9796, and 9797) must be positive individually by resource, by fund.

PASSED

CONSOLIDATED-ADM-BAL - (F) - Net expenditures and assets minus liabilities must equal zero for Resource 3155, NCLB: Consolidated Administrative Funds. PASSED

SUPPLEMENTAL CHECKS BDGT-ADOPTION-PRVDED - (F) - In compliance with EC Section 42127(i), selection of a Budget Adoption Cycle must be provided. PASSED

NCMOE-ADA - (F) - If Form NCMOE is completed, ADA must be reported in Section II, Line E. PASSED

CORR-ADA - (F) - If Adults in Correctional Facilities ADA is reported in Form A, Line 17, general ledger data for Adults in Correctional Facilities (Resource 6015, Goal 4620) must be provided and Form CORR (Adults in Correctional Facilities) must be completed. PASSED

CORR-NO-ADA - (W) - If Adults in Correctional Facilities ADA is not reported in Form A, Line 17, general ledger data for Adults in Correctional Facilities (Resource 6015, Goal 4620) should not be reported. PASSED

DAY-NO-ADA - (W) - If Community Day Schools Annual ADA is not reported in Form A, Line 19 or 4e, general ledger data for Community Day Schools (Resource 2430) should not be reported. PASSED

ASSET-IMPORT - (F) - If capital asset amounts are imported/keyed (Function 8500, Facilities Acquisition and Construction, or objects 6XXX, Capital Outlay; or objects 94XX, Capital Assets, in funds 61-67), then capital asset supplemental data (Form ASSET) must be provided. PASSED

DEBT-IMPORT - (F) - If long-term debt amounts are imported/keyed, the long-term debt supplemental data (Form DEBT) must be provided. PASSED

LOT-IMPORT - (F) - If lottery amounts are imported in resources 1100 and/or 6300, then the Lottery Report, Form L, must be completed and saved. PASSED

LOT-CONTRIB-IMPORT-A - (F) - If State Lottery revenue (Resource 1100) is contributed to other resources (Object 8980), supplemental data for those contributions must be entered in Form L. PASSED

LOT-CONTRIB-IMPORT-B - (W) - If State Lottery revenue (Resource 1100) is contributed to other resources (Object 8980), supplemental expenditure data for those contributions should be entered in Form L. PASSED

NCMOE-IMPORT - (F) - If No Child Left Behind amounts are imported, then the No Child Left Behind Maintenance of Effort form, Form NCMOE, must be provided.

5ACS2013ALL Financlal Reporting Software - 2013.2.0 ,6-72454-0000000-Fillmore Unified-U naudited Actuals 2012-13 Unaudited Actuals 316/201310:28:50 AM

Page 5

PASSED

TRAN-IMPORT - (W) - If Home-to-School and/or Special Education (Severely Disabled/Orthopedically Impaired) transportation amounts are imported in resources 7230 and/or 7240, the Annual Report of Pupil Transportation, Form TRAN, mus t be completed and saved. PASSED

RL-CALC - (F) - Revenue Limit Sources (objects 8010-8089) minus Charter Schools General Purpose Entitlement - State Aid (Object 8015) minus Revenue Limit State Aid - Prior Years (Object 8019) should agree with Property Taxes (10 0587), plus Miscellaneous Funds (ID 0588), plus Community Redevelopment Funds (IDs 0589 and 0721), plus Total Net State Aid Portion of Revenue Limit (Line 42), plus Education Protection Account (Line 31b) in Form RL. PASSED

RL-STATE-AID-NET - (F) - RL Net State Aid - Current Year (Object 8011) should agree with Total Net State Aid Portion of Revenue Limit calculated in Form RL (Line 42.). PASSED

RL-STATE-AID-EPA - (F) - Education Protection Account (EPA) (Object 8012) should agree with EPA on Form RL (Line 31b) . PASSED

RL-LOCAL-REVENUES - (F) - The sum of RL Local Revenues (objects 8020-8089) should agree with the sum of Local Revenues (IDs 0587, 0588, 0589, and 0721) in Form RL. PASSED

ADA-RL-COMPARISON - (F) - In Form A, Total Revenue Limit - K-12 ADA (Line 10) minus ADA from Necessary Small Schools (Line 11) plus ADA for Block Grant Funded Charters Sponsored by a Unified District, pupils residing in the Unified District (Line 24a) , plus ADA for Revenue Limit Funded Charters (Line 25) should agree wi th the ADA reported in Form RL, Line 5c. PASSED

RL-PERS-REDUCTION - (WC) - The PERS Reduction Transfer (Object 8092) should equal PERS Reduction (ID 0195) minus PERS Safety Adjustment/SFUSD PERS Adjustment (IDs 0205 and 0654) in Form RL (unless Line 31a is zero). PASSED

CURRENT-CALC-EXP - (0) - The Percent of Current Cost of Education Expended for Classroom Compensation (Line 15 in Form CEA) must equal or exceed 60% for elementary, 55% for unified, and 50% for high school districts under EC Section 41372, unless the district is exempt pursuant to EC Section 41374. PASSED

IC-ADMIN-PLANT-SVCS - (W) - Percentage of plant services costs attributable to general administration should not be zero or exceed 25%. PASSED

IC-PCT - (W) - The straight indirect cost percentage before the carry-forward adjustment (Form ICR, Part III, Line C) is between 2% and 9%. PASSED

IC-POSITIVE - (W) - The indirect cost rate after the carry-forward adjustment (Form ICR, Part III, Line D) should be positive. PASSED

IC-ADMIN-NOT-ZERO - (F) - Other General Administration costs (Part III, Line Al) in Form ICR should not be zero. PASSED

IC-BD-SUPT-NOT-ZERO - (W) - Board and Superintendent costs (Part III, Line B7) in Form ICR should not be zero. PASSED

IC-BD-SUPT-VS-ADMIN - (W) - In Form ICR, the ratio of Board and Superintendent costs (Part III, Line B7) to Other General Administration costs (Part III, Line Al) should not be less than 5%. PASSED

SACS2013ALL Financial Reporting Software - 2013.2.0 56-72454-0000000-Fillmore Unified-Unaudited Actuals 2012-13 Unaudited Actuals 9/6/201310:28:50AM

IC-EXCEEDS-LEA-RATE - (W) - The indirect cost rate used in one or more programs (Form ICR, Exhibit A - Rate Used) should not exceed the LEA's approved indirect cost rate. PASSED

TRAN-PUPIL-DATA - (F) - If miles or pupils transported data have been reported in Form TRAN, Schedule I, Line Bl and/or Line C, then costs must be reported in .Schedule III, Line K. PASSED

TRAN-NO-PUPIL-DATA - (F) - If costs are reported in Form TRAN, Schedule III, Line K, then the applicable pupil transportation data must be reported in Schedule I. PASSED

TRAN-COST-PER-MILE - (W) - The calculated cost per mile in Form TRAN, Schedule III, Line H1, should not exceed $12. PASSED

TRAN-COST-PER-PUPIL - (W) - The calculated cost per pupil in Form TRAN, Schedule III, Line H2, should not exceed $6,500 for Home-to-School or $12,500 for Severely Disabled/Orthopedically Impaired (SD/OI) transportation. PASSED

PCRAF-UNDISTRIBUTED - (F) - Allocation factors must be entered in Form PCRAF

for support functions with costs in undistributed goals (goals 0000 and 9000).

PASSED

PCR-ALLOC-NO-DlRECT - (W) - In forms PCR/PCRAF, costs should normally only be allocated to goals that have direct costs. PASSED

PCR-GF-EXPENDlTURES - (F) - Total Costs by Program in Form PCR, Column 6 should agree with total expenditures (objects 1000-7999) in funds 01, 09, and 62.

PASSED

ASSET-ACCUM-DEPR-NEG - (F) - In Form ASSET, accumulated depreciation for governmental and business-type activities must be zero or negative. PASSED

ASSET-PY-BAL - (F) - If capital asset ending balances were included in the prior year unaudited actuals, the Schedule of Capital Assets (Form ASSET) must be provided. PASSED

DEBT-ACTIVITY - (0) - Long-term debt exists, but it appears that no activity has been entered in the Schedule of Long-Term Liabilities (Form DEBT) for the following long-term debt types: EXCEPTION

Long-Term Liability Type Beginning Balance Ending Balance DEBT.GOV.OPEB.9664 833,314.00 833,314.00

DEBT-POSITIVE - (F) - In Form DEBT, long-term liability ending balances must be positive. PASSED

DEBT-PY-BAL - (F) - If long-term liability ending balances were included in the prior year unaudited actuals data, the Schedule of Long-Term Liabilities (Form DEBT) must be provided. PASSED

EXPORT CHECKS FORM01-PROVIDE - (F) - Form 01 (Form 01I) must be opened and saved. PASSED

http:833,314.00http:833,314.00

;ACS2013ALL Financial Reporting Software - 2013.2.0 i6-72454-0000000-Fillmore Unified-Unaudited Actuals 2012-13 Unaudited Actuals l/6/201310:28:50AM

RL-SUPP-PROVIDE - (F) - Revenue Limit supplemental data (Form RL) must be provided. PASSED

UNAUDIT-CERT-PROVIDE - (F) - Unaudited Actual Certification (Form CA) must be provided. PASSED

ADA-PROVIDE - (F) - Average Daily Attendance data (Form A) must be provided. PASSED

CEA-PROVIDE - (F) - Current Expense Formula/~nimum Classroom Compensation data (Form CEA) must be provided. PASSED

ICR-PROVIDE - (F) - Indirect Cost Rate Worksheet (Form ICR) must be provided. PASSED

~-PROVIDE - (F) - Appropriations Limit Calculations supplemental data (Form ~) must be provided. PASSED

CHK-UNBALANCED-A - (W) - Unbalanced and/or incomplete data in any of the forms should be corrected before an official export is completed. PASSED

CHK-UNBALANCED-B - (F) - Unbalanced and/or incomplete data in any of the forms must be corrected before an official export can be completed. PASSED

CHK-DEPENDENCY - (F) - If data have changed that affect other forms, the affected forms must be opened and saved. PASSED

Checks Completed.

Unaudited Actuals

Fillmore Unified TABLE OF CONTENTS 56 72454 0000000

ventura County Form TC

G=GeneraILedaer Data' s =sUODiementaf Data I Data Supplied For: Form Description 201213 201314

Unaudited Budget Actuals

01 General Fund/County School Service Fund GS GS

109 Charter Schools Special Revenue Fund

10 Special Education Pass-ThrouQh Fund

~ 11 Adult Education Fund 12 Child Development Fund

~ 13 Cafeteria Special Revenue Fund G G 14 Deferred Maintenance Fund G G

1:15 Pupil Transportation Equipment Fund 17 Special Reserve Fund for Other Than Capital Outlay Projects 18 School Bus Emissions Reduction Fund 19 Foundation Special Revenue Fund 20 Special Reserve Fund for Postemployment Benefits 21 Building Fund G G 25 Capital Facilities Fund G G 30 State School Building Lease-Purchase Fund 35 County School Facilities Fund G G 40 Special Reserve Fund for Capital Outlay Projects .49 Capital Proiect Fund for Blended Component Units 51 Bond Interest and Redemption Fund G G 52 Debt Service Fund for Blended Component Units 53 Tax Override Fund 56 Debt Service Fund 57 Foundation Permanent Fund 61 Cafeteria Enterprise Fund 62 Charter Schools Enterprise Fund 63 Other Enterprise Fund 66 Warehouse Revolving Fund 67 Self-Insurance Fund 71 Retiree Benefit Fund

173 Foundation Private-Purpose Trust Fund 76 Warrant/Pass-Through Fund 95 Student Body Fund 76A Changes in Assets and Liabilities (Warrant/Pass-Through) i95A Changes in Assets and Liabilities (Student Body)

A Average Daily Attendance S S ASSET Schedule of Capital Assets S CA Unaudited Actuals Certification S CAT Schedule for Categoricals CEA Current Expense Formula/Minimum Classroom Comp.- Actuals GS

"CHG Change Order Form

CORR Adults in Correctional Facilities

DEBT Schedule of Long-Term Liabilities S

GANN Appropriations Limit Calculations GS GS

ICR Indirect Cost Rate Worksheet GS

L Lottery Report GS

California Dept of Education SACS Financial Reporting Software - 2013.2.0 File: tc (Rev 02/22/2011) Page 1 of 2 Printed: 916/2013 10:45 AM

1

Unaudited Actuals

::illmore Unified TABLE OF CONTENTS 56 72454 0000000

lentura County Form TC

G = General LedQer Data S = Supplemental Data Data Supplied For:

Form Description 201213 201314 Unaudited Budget

Actuals INCMOE No Child Left Behind Maintenance of Effort GS PCRAF Program Cost Report Schedule of Allocation Factors GS

.PCR Program Cost Report GS RL Revenue Limit Summary S S SEA Special Education Revenue Allocations

~ Special Education Revenue Allocations Setup (SELPA Selection) Summary of Interfund Activities - Actuals G iTRAN Annual Report of Pupil Transportation GS

California Dept of Education SACS Financial Reporting Software - 2013.2.0 File: tc (Rev 02122/2011) Page 2 of 2 Printed: 916/2013 10:45 AM

Unaudited Actuals Fillmore Unified General Fund 56 72454 0000000

Ventura County Unrestricted and Restricted Form 01

Expenditures by Object

Description

A.REVENUES

1) Revenue Limit Sources

2) Federal Revenue

3) Other State Revenue

4) Other Local Revenue

5) TOTAL REVENUES

B. EXPENDITURES

1) Certificated Salaries

2) Classified Salaries

3) Employee Benefits

4) Books and Supplies

5) Services and Other Operating Expenditures

6) Capital Outlay

7) Other Outgo (excluding Transfers of Indirect Costs)

8) Other Outgo Transfers of Indirect Costs

9) TOTAL EXPENDITURES

C. EXCESS (DEFICIENCy) OF REVENUES OVER EXPENOITURES BEFORE OTHER FINANCING SOURCES AND USES IA5 ~ B9)

D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In

b) Transfers Out

2) Other SourceslUses a) Sources

b) Uses

3) Contrlbutlons

Resource Codes

~IOTAL, OTHER FINA!'JCING SQ1JHCE,sLUSES

Object Codes

80108099

8100-8299

8300-8599

8600-8799

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000~6999

7100-7299 7400-7499

7300-7399

8900-8929

7600-7629

8930-8979

7630-7699

8980-8999

201213 Unaudited Actuals

Unrestricted Restricted (A) IBI

19 157 123.87 0.00

27796.69 1940704,113

2492242,69 1833925.90

626,002.14 2526882.63

22303,165.39 6301 513.36

10 250 422.28 2 526,778.01

2503639.23 2 043,546.13

4910643.34 1 852,61].8

421 221.26 691,864.65

2102085.70 860572.25

46015,26 0.00

58000.30 214301.04

(211 634.33) 127133.33

20 080 393.04 8316814.99

2222772.35 (2015301.63

0.00 0.00

451 341.00 0.00

0.00 0.00 ~~~

0.00 0.00

(2 193 383.32) 2193383.32

Gt44.724.32l 2,193,383.32

Total Fund col.A+ B Unrestricted

ICI /0)

19157 g:3.87 19 2081)30.00

1 968501.52 10555.00

4326168.59 2348565.00

3152884.77 467020.00

28604678.75 22 034770.00

12777200.29 10616445.00

4547185.36 2459114.00

6763262.92 I- 5J!li~(}15.0()

1113085,!!1 f--_~66,372.00

2 962,6tj7.95 2071023.00

46015.26 38282.00

272301.34 24,730.00

(84501.00 (565 118.00\

28 397 208.03 20 263 863.00

207470.72 1770 907.00

0.00 0.00

451 341.00 187500.00

0.00 0.00

0.00 0.00

0.00 (2 507 721.00\

(451.341.00) (2,695.221.00)

201314 Budaet

Restricted (E)

0.00

2472777.00

1,963,411.00

2302976,QQ

6739164.00

2449606.00

1885144.00

1 759,882.00

1,681336.00

754888.00

0.00

251878.00

464151.00

9246885.00

(2507721.00

0.00

0.00

0.00

-------- ()~~

2507721.00

2.507.721.00

Total Fund % Olff col. D + E Column

IF) C&F

19208630.00 0.3%

2483332.00 26.2%

4311976.00 -0.3%

2769996.00 12.1%

28773934.00 0.6%

13,066&5J.OO 2.3%,

4344258.00 -4.5%

6812,897.00 0.7%

2247708.00 101.9%

2,825911.00 -4,6%

38282.00 I--~J6.8%

276608.00 1.6%

(100,967.00 19.5%

29510 748.00 3.9%

(736814.00 -455.1%

0.00 O~

187500.00 -58.5%

0.00 0.0%

0.00 0.00/0--------

0.00 0.0%

(18ni()Q~ -58.50/0

California Dept of Education SACS Financial Reporting Software - 2013.2.0 File: fund-a (Rev 03/13/2013) Page 1 Printed: 916/2013 10:46 AM

Unaudited Actuals ~iIImore Unified General Fund 56 72454 0000000 .tentura County Unrestricted and Restricted Form 01


Description

E. NET INCREASE (DECREASE) IN FUND BALANCE IC + 04)

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance a) As of July 1 - Unaudited

b) Audit Adjustments

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1 e)

Components of Ending Fund Balance a) Nonspendable

Revolving Cash

Stores

Prepaid Expenditures

All Others

b) Restricted

c) Committed Stabilization Arrangements

Other Commitments

d) Assigned

Other Assignments

Technology Textbooks Other Post Employment Benefits L1ablllt Technology

Textbooks OPEB Liability

e) Unassigned/unappropriated

Reserve for Economic Uncertainties

UnassignedlUnaoorooriated Amount

Object Resource Codes Codes

9791

9793

9795

9711

9712

9713

9719

9740

9750

9760

9780

0000 9780 0000 9780 0000 9780

0000 9780

0000 9780 0000 9780

9789

9790


Total Fund Unrestricted Restricted col. A +B

(AI IBI ICI

(421951.97 178081.69 (243870.28

4265129.48 491467.22 [email protected]

0.00 0.00 0.00 ~~~~

4265129.48 491467.22 4756596.70

0.00 0.00 0.00

4265,129.48 491,467.22 4756596.70

3843177.51 669,548.91 4,512726.42

~

_2,000.00 0.00 2000.00

0.00 0.00 0.00

336,065.97 1 901.50 337.967.47

- 0.00 0.00 0,00

0.00 667,647.41 667647.41

0.00 0.00 I--- 0.00

0.00 0.00 0.00

1,633,000.00 0.00 1,633 000.00

500,000.00 500,000.00 300,000.00 300 000.00 833,000.00 833 000.00

865456.00 0.00 865456.00

1006655.54 0.00 1006655.54

2013-14 Budget

Unrestricted Restricted (D) (E)

(924314.00 0.00

. 3843177.51 669548.91

0.00 0.00

3843177.51 669541:1.91

0.00 0.00

3843177.51 669548.91

2918863.51 669548.91

2000.00 0.00

0.00 0.00

340000.00 0.00

0.00 0.00 :

0.00 669548.91

0.00 0.00

0.00 0.00

1633000.00 0.00

500000.00 300,000.00 833000.00

890947.00 0.00

52916.51 0.00

Total Fund % Dlff col. 0 + E Column

IF) C&F

1924314.00 279.0%

4 512,I:213.42 . -5.1%

0.00 0.0%

4,512 726.42 -5.1%

0.00 0.0%1 , ..

4512726.42 -5.1%

3588412.42 20.5%

fLOOO.OO 0.0%

0.00 0.0%

340,000.00 0.6%

0.00 0.0%

669548.91 0.3%

0.00 0.0%

0.00 0.0%

1633000.00 0.0%

500000.00., 300,000.00 833000.00

890 947.0(j 2.9%

52916.51 -94.7%

:alifornia Dept of Education ;ACS Financial Reporting Software - 2013.2.0 ile: fund-a (Rev 03/13/2013) Page 2 Printed: 9/6/2013 10:46 AM




DescrIption

G.ASSETS

1) Cash a) in County Treasury

Resource Codes

1) Fair Value Adjustment to Cash In County Treasury

b) in Banks

c) in Revolving Fund

d) with Fiscal Agent

e) collections awaiting deposit

2) Investments

3) Accounts Receivable

4) Due from Grantor Government

5) Due from Other Funds

6) Stores

7) Prepaid Expenditures

8) Other Current Assets

9) TOTAL ASSETS

H. LIABILITIES

1) Accounts Payable

2) Due to Grantor Governments

3) Due to Other Funds

4) Current Loans

5) Deferred Revenue

6) TOTAL LIABILITIES

I. FUND EQUITY

Ending Fund Balance, June 30 (must agree with line F2) eG9 H6)

Object Codes

9110

9111

9120

9130

9135

9140

9150

9200

9290

9310

9320

9330

9340

9500

9590

9610

9640

9650


Unrestricted Restricted (A) (B)

5108390,43 (764584.05

0.00 0.00 -------

0.00 0.00

2000.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

747834.77 1 444517.34

2844782.00 512124.00

393350,49 0.00

0.00 0.00

336065.97 1 901.50

0.00 0.00

9432423.66 1.193958.79

1414153.15 438,115.19

14B,002.00 0.00

r--- 322y()91.00 0.00

3705000.00 0.00

0.00 86294.69

5589246.15 524409.88

3843177.51 669548.91

Total Fund col.A+B

tC)

4343806.38

0.00

0.00

2000.00

0.00

0.00

.~

2192352.11

3356906.00

393350,49

0,00

337967,47

0.00

10 626 382,45

1 852268.34

14800bruL

322091.00

3,705,000.00

86294.69

6 113656.03

4512726.42

201314 Budget


Total Fund % Diff col. 0+ E Column

IF) C&F

California Dept of Education SACS Financial Reporting Software 2013.2.0 File: fund-a (Rev 03/13/2013) Page 3 Printed: 9/612013 10:46 AM

-------

-----

Unaudited Actuals =illmore Unified General Fund 56 72454 0000000 Jentura County Unrestricted and Restricted Form 01

201213 Unaudited Actuals 201314 Budget

% Diff Object

Total Fund Total Fund Column

DescrlDtion Resource Codes Codes Unrestricted Restricted col.A+ B Unrestricted Restricted col. D + E

(A) IBI C&FIC) IF)101 IE)~.

REVENUE LIMiT SOURCES

Principal Apportionment State Aid - Current Year 8011 11.7%10737895.00 10.737895.00 11 999314.00 11 999 314.00 0.00 0.00

Education Protection Account State Aid - Current Year 8012 4086383.00 0.00 -23.0~3146762.004 086 38~lOO 0.00 3146762.00

Charter Schools General Purpose Entitlement - State Aid 8015 0.00 0.00 0.00 0.00 0.00OJlO ~O'Yo I

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

Tax Relief Subventions

Homeowners' Exemptions 8021 -3.3%8483.69 8483.690.00 8203.00 (),OO 8203.00

Timber Yield Tax 8022 -54.7%8.83 8.830.00 4.00 ().DO 4.00 r---~~~

Other SubventionsJln-Lieu Taxes 8029 0.0%0.00 0.00 0.00 0.00 0.00 0.00 ~~ ~~~

1County & District Taxes

Secured Roll Taxes 8041 -0.7%3328023,88 0.00 3328023.88 3305708.00 0.00 3305708.00

Unsecured Roll Taxes 8042 138663.41 0.00 138663.41 138663.00 0.00 138 66~.gO 1----... O./lli

0.0%Prior Years' Taxes 8043 28286.77 0.00 28286.77 28287.00 0.00 28287.00

Supplemental Taxes 8044 118761.02 ~2.8%0.00 118.761.02 79780.00 0.00 79.780.00.

Education Revenue Augmentation Fund (ERAF) 8045 (329 301.87\ (329 301.87\ O.()%0.00 (329 302.00\ (329 302.00\0.00

Community Redevelopment Funds (S86171699/1992) 8047 -2~.1%998671.28 O.og 998671.28 787971.00 787971.000,00

Penalties and Interest from Delinquent Taxes 8048 0.0%0.00 0.00 0.00 0.000.00 0.00

Miscellaneous Funds (EC 41604) Royalties and Bonuses 8081 0.00 1110,gO _ 79Jlli617.1~ 617.16 0.00 11J~f--~

Other In-Lieu Taxes 8082 0.0%0.00 0.00 0.000.00 0.00OlOO

Less: Non-Revenue Limit (50%) Adjustment 8089 0.00 (555.00 (555.000.00 0.00 0.00 ~

!';htn\"I, Revenue Limit Sources 0.30/.19116492.17 0.00 19 116.492.17 19 165 945.00 19165.945.000.00


0.0%0.00 0.000000 8091 0.00 0.00

0.0%2200 8091 0.000.00 0.00_____ O,9D

2430 8091 0.00 0.00 0.00 OJIQ. I-----o,~j 6500 8091 0.0%0.000.00 0.000.00

~ ~----- ~ ~ ~ ~-~alifornia Dept of Education ACS Financial Reporting Software 2013.2.0 He: fund-a (Rev 03J13J2013) Page 4 Printed: 9J6/2013 10:46 AM

http:19165.945.00http:116.492.17http:19116492.17http:787971.00http:787971.00http:998671.28http:998671.28http:79.780.00http:79780.00http:118.761.02http:118761.02http:28287.00http:28287.00http:28286.77http:28286.77http:138663.00http:138663.41http:138663.41http:3305708.00http:3305708.00http:3328023.88http:3146762.00http:3146762.00http:4086383.00http:999314.00http:10.737895.00http:10737895.00




Description

All Other Revenue Limit Transfers Current Year

PERS Reduction Transfer

Resource Codes

All Other

Transfers to Charter Schools in Lieu of Properly Taxes

Properly Taxes Transfers

Revenue Limit Transfers - Prior Years

TOTAL REVENUE LIMIT SOURCES

FEDERAL REVENUE

Maintenance and Operations

Special Education Entitlement

Special Education Discretionary Grants

Child Nutrition Programs

Forest Reserve Funds

Flood Control Funds

Wildlife Reserve Funds

FEMA

Interagency Contracts Between lEAs

Pass-Through Revenues from Federal Sources

NelB: Title I, Part A. Basic Grants low-Income and Neglected

NelB: Title I. Part D, local Delinquent Programs

NelB: Title II. Part A, Teacher Quality

NelB: TiHe III. Immigrant Education Program

3010

3025

4035

4201

Object Codes

8091

8092

8096

8097

8099

8110

8181

8182

8220

8260

8270

8280

8281

8285

8287

8290

8290

8290

829()_


Unrestricted Restricted fA) (B)

0.00 0.00

40631.70 0.00

0.00 0.00

~----0.00 0.00-

0.00 0.00

19 157.1~~.1l7 0.00

0.00 0.00 ~~~~

0.00 626,775.00

f--0.00 59610.94

0.00 O.O() f

26889.78 0.00

0.00 0.00

906.91 0.00---

0.00 0.00 ~---

0.00 0.00

0.00 0.00

633756.55

0.00

67909.01

0.00--

2013-14 Budget

Total Fund col.A+B Unrestricted Restricted

(e) (D) (E)

0.00 0.00 0.00

40 631.7(). 42685.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0,00_

19157,123.87 19208630.00 0.00

0.00 0.00 0.00

626,775.00 0.00 600958.00

59610.94 0.00 57612.00

--------O,(JO 0.00 0.00

26889.78 0.00 0.00

0.00 0.00 0.00--

906.91 0.00 0.00

0.00 0.00 0.00

0.00 0.00 O~_OO

0.00 0.00 0.00

633756.55 799193.00 --------

0.00 0.00

67909,()1 316101.00

O.()(), " 0.00


(F) C&F

0.00 0.0%

42685.00 Q.1%

0.00 r--(l,0%

0.00 0.0%

------ ().,Q(L f-j).(J%

19208630.00 0.3%

I

0.00 0.0%---l

600958.00 -4.1%

57612.00 -3.4%

0.00 0.0%

0.00 -100.0%

0.00 0.0%1

----- -- O.o.o. -100.0%

O.o.() 0.0%

(l.00 0.0%

0.00 r--o.,O%

799193,9.9. r---113.'1%

0.00 0.0% :

316101.00 365.5%

0.00 0.0%

California Dept of Education SACS Financial Reporting Software 2013.2.0 File: fund-a (Rev 03/13/2013) PageS Printed: 916/2013 10:46 AM




2012-13 Unaudited Actuals 201314 Budget

Description Resource Codes Object Codes

Unrestricted IAI

Restricted IBI

Total Fund col.A+ B

Ie) Unrestricted

10) Restricted

IE)

Total Fund col. 0 + E

IF)

% Diff Column C&F

NelB: Title III. Limited English Proficient (lEP) Siudeni Program 4203 8290 1--____--+___1.=0-'-'4,426.341 104,426.341 295,350.00 I 295,350.00 I 182.8%1 NClB: Title V, Part B, Public Charter Schools Grant Program (PCSGP)

Other No Child left Behind

4610

3011-3020,30263205.4036-4126.

5510

8290

8290

0.00 0.00 0.00 0.00 0.0%

Vocational and Applied Technology Education

Safe and Drug Free Schools

3500-3699

3700-3799

8290

8290 r.

23802.00

0.00

23802.00

0.00

21 677.00

0.00

21 677.00 ~

0.( ~

-8.9% I

0%

All Other Federal Revenue

TOTAL FEDERAL REVENUE

IOTHER STATE REVENUE

AlIOlher 8290 0.00

27,796.69

86242.99

1,940704.83

86,242.99

1968501.52 .

10555.00

10,555.00

.....

63657.00

2472 777.00

74212.00 Ii

24833;2.00 I I

-14.0%1

26.2%~ r

Other State Apportionments

Community Day School Additional Funding Current Year 2430 8311

Prior Years 2430 8319

ROC/P Entitlement Current Year 6355-6360 8311 0.00 0.0%

PrlorYears 6355-6360 8.319

Special Education Master Plan Current Year

Prior Years

6500

6500

8311

8319

0.00

2009.00

0.00

2 009.0~ 0.00

0.00

0.00

O.O~ 0.0%

-100.0%1

Home-Io-School Transportation 7230 8311 272 596.00 272 596.00 272 596.00 272 .596.00 0.0%1

Economic Impact Aid 7090-7091 8311 669 958.00 669 958.00 669 958.00 669 958.00 0.0%

Spec. Ed. Transportation

All Other State Apportionments - Current Year

7240

All Other

8311

8311 0.00

205 248.00 205 248.00

O.OOO:~r 0.00 205 248.00 205 248.00

O:~!-_Q,OO 0.0%

0.0%.11

All Other State Apportionments - Prior Years All Other 8319 ~ 0.00 0.00 0.00 0.00 0.00_ ...~ 0.0%

Year Round School Incentive 8425 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Class Size Reduction, K-3 8434 621.180.00 0.00 621180.00614,7~00f---0'00 614,754.00 ~ -1,0%

Child Nutrition Programs

Mandated Costs Reimbursements

lottery - Unrestricted and Instructional Materials

8520

8550

8560

0.00

4,041.00 I 493.938.19

0.00

0.00 I 121,607,()0

0.00

4:041.00 ~ 61554..J9

0.00 1

0.00

476,126.00

0.00

0.00

26496Q,001

0.00.

0.00 I

741.086.001

0.0%

-100.0%

20.4%1

Tax Rellef Subltentions ~alifornla Depf or t:aucatlon ,ACS Financial Reporting Software - 2013.2.0 'lie: fund-a (Rev 03/1312013) PageS Printed: 9/6/2013 10:46AM




De.crlotlon Restricted Levies - Other

Homeowners' Exemptions

Other Subventions/In-Lieu Taxes

Pass-Through Revenues from State Sources

School Based Coordination Program

After School Education and Safety (ASES)

Charter School Facility Grant

Drug/AlcohollTobacco Funds

Healthy Start

Class Size Reduction Facilities

School Community Violence Prevention Grant

Quality Education Investment Act

All Other State Revenue

TOTAL OTHER STATE REVENUE


8575

8576

8587

7250 8590

6010 8590

6030 8590

6650-6690 8590

6240 8590

6200 8590

7391 8590

7400 8590

All Other 8590


Total Fund Unrestricted Restricted col.A+ B

(A\ IB\ ICI

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00 ------

0.00 0.00

506249.98 506249.98

0.00 0.00

Q,OO 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

1373083.50 56257.92 1,429,341.42

2492242.69 1 833.925.90 4326168.59

2013-14 Budaet

Unrestricted Restricted (0) IE)

0.00 0.00

0.00 0.00

0.00 0.00

0.00

506250.00

0.00

0.00

0.00

0.00

0.00

O.OQ

1 257 685.()0 44.399.00

2,348565.00 19634J1.00

Total Fund % Dlff col. D+E Column

IF) C&F

0.00 ()~

0.00 0.0%

0.00 0.0%

0.00 0.0%

506250.QQ 0.0%

0.00 0.0%

0.00 -------------- ~~ 0.0%

0.00 0.0%

0.00 0.0% ----

0.00 0.0%

0.00 0.0%

1 302.01l'tOO -8.9%

4311 976.00 -0.3%

California Dept of Education SACS Financial Reporting Software - 2013.2.0 File: fund-a (Rev 03/13/2013) Page 7 Printed: 9/6/2013 10:46 AM

Unaudited Actuals =iIImore Unified General Fund 5672454 0000000 .tentura County Unrestricted and Restricted Form 01


Description

OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes

Other Restricted Levies Secured Roll

Unsecured Roll

Prior Years' Taxes

Supplemental Taxes

Non-Ad Valorem Taxes Parcel Taxes

Other

Community Redevelopment Funds Not Subject to RL Deduction

Penalties and Interest from Delinquent Non-Revenue Limit Taxes

Sales Sale of Equipment/Supplies

Sale of Publications

Food Service Sales

All Other Sales

Leases and Rentals

Interest

Net Increase (Decrease) in the Fair Value of Investments

Fees and Contracts Adult Education Fees

Non-Resident Students

Transportation Fees From Individuals

Transportation Services

Interagency Services

Mitigation/Developer Fees

All Other Fees and Contracts

~alifornia Dept of Education lACS Financial Reporting Software - 2013.2.0 'lie: fund-a (Rev


8615

8616

8617

8618

8621

8622

8625

8629

8631

8632

8634

8639

8650

8660

8662

8671

8672

8675

7230.7240 8677

All Other 8677

8681

8689


Total Fund Unrestricted Restricted col.A+8

(AI fBI tel

Q:OQ 0.00 0.00

Q:OQ 0.00 0.00 '

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

- ...... 0,0,0 0.00 0.00

O,OC) 0.00 0.00---_.

--- 000 0.00 0.00

0.00 0.00 0.00

8,238,30 0.00 8238.30 --_..

65.876.76 0.00 65876.76

25596.35 0.00 25596.35

0.00 0.00 0.00 --------------

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00

235977.57 14,050.00 250,027.57

0.00 0.00 0.00

480.00 0.00 480.00

201314 BudQet

Unrestricted Restricted 101 (E)

0.00 0.00 ~~~~~~~~

0.00 0.00

0.00 0.00

0.00 0.00 -----------------

0.00 0.00

0.00 0.00

0.00 0.00

O,QO 0.00

(tQQ 0.00

Q.QQ 0.00

0.00 0.00

10000.00 0.00

29900.00 0.00

55,000.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00

315343.00 0.00

QJ)O 0.00

0.00 0.00

Total Fund % Dlff col. D + E Column

(F) C&F

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 .. 0.0%

0.00 0.0%

0.0%O~~.....

0:00 0.0%

Q.QO 0.0%

0.00 0.0%

1000l):OO 21.4%

29900.00 :.54:6%

55000.00 114.9%

O,QO 0.0%

0.00 0.0%

0.00 0.0%

Q,QQ 0.0%

Q.l)O ~....O.O%

315343.00 26.1%

0.00 0.0%

0.00 -100.0%

Page 8 Printed: 916/2013 10:46 AM




OescrlDtion

Other Local Revenue Plus: Misc Funds Non-Revenue

Limit (50%) Adjustment

Pass-Through Revenues From Local Sources

All Other Local Revenue

Tuition

All Other Transfers In

Transfers of Apportionments Special Education SELPA Transfers

From Districts or Charter Schools

From County Offices

From JPAs

ROC/P Transfers From Districts or Charter Schools

From County Offices

From JPAs

Other Transfers of Apportionments From Districts or Charter Schools

From County Offices

From JPAs

All Other Transfers In from All Others

TOTAL OTHER LOCAL REVENUE

TOTAL REVENUES

Resource Codes

6500

6500

6500

6360

6360

6360

All Other

All Other

AU Other

Object Codes

8691

8697

8699

8710

8781-8783

8791

8792

8793

8791

8792

8793

8791

8792

8793

8799

'.


Unrestricted Restricted (A) IB)

0.00 0.00

0.00 0.00

289833.16 557,328.26

0.00 294464.37

0.00 0.00

0.00

1661040.00

0.00

0.00

0.00

0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

626002.14 2 526,882.63

22303 165.39 6301.513.36

201314 Budaet

Total Fund coLA+ B Unrestricted Restricted

Ie) (0) tEl

0.00 0.00 0.00

0.00 0.00 0.00

847161.42 56777.00 500000.00

294,464.37 0.00 250000.00

0.00 0.00 0.00

0.00 0:00

1 661 040.00 1552976.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

3,1g884,77 467020.00 2302976.00

28604678.75 22,034770.00 6739164.00

Total Fund % Olff col. 0+ E Column

(F) C&F

0.00 0.0%

0.00 f----0'O%

556777.00 ~~

250000.00 -15.1%

0.00 _0.0%

0.00 0.0%

1 552.976.00 -6.5%

0.00 _0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 1--0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

2 769-

-------

---------------



2012-13 Unaudited Actuals 2013-14 Budaet

Total Fund Total Fund % olff Unrestricted Restricted col.A+ B Column

Description Resource Codes Codes Object Unrestricted Restricted col. 0 + E

(A) (B) (C) (D) (E) C&F

CERTIFICATED SALARIES

Certificated Teachers' Salaries 1100

IF)

8630474.10 2016543.24 10647017.34 2.6%

Certificated Pupil Support Salaries 1200

8970359.00 1 948238.00 10 91].,@J.()0

379701.62 595227.23 0.4%

Certificated Supervisors' and Administrators' Salaries 1300

215,525,61 375482.00 222057.00 597539.00

1 151 669.36 211 694,4~ 1363363.78 1137734.00 1336931.00 -1.9%

Other Certificated Salaries 1900

199197.00

88,577.20 24.1%83014.74 171 591.94 132870.00 80,114.00 212 98~.00

TOTAL CERTIFICATED SALARIES 10250422.28 2526778.01 2.3%12777 200.29 10616445.00 2449606.00 13066051.00

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 45323.05 731,896.29 777219.34 0.00 -9.1%

Classified Support Salaries 2200

706670.00 706670.00

991 771.30 519484.47 1 511 255.77 1 007315.00 3.5%

Classified Supervisors' and Administrators' Salaries 2300

556.607.00 1 563 922.0(J

192.479.51 172 759.68 238837.00 -24.0%

Clerical, Technical and Office Salaries 2400

365 f:39.19 38849.00 277,1386,00

1080287.26 251917.22 1332204.48 1335734.00 0.3%2S0.41l2.001 085 25~:Q!Lr-Other Classified Salaries 2900 193778.11 367,488.47 561,266.58 332536.00 460M6.00127.710:(J0 :18.0%

TOTAL CLASSIFIED SALARIES 2503639.23 2043546.13 4.547185.36 4344258.00 -4.5%2.459 114.00 1 885.144.00

EMPLOYEE BENEFITS

STRS 3101-3102 1,002.065.86 . 842954.00815.657.14 186408.72 2.3%

PERS 3201-3202

182380.00 1025334.00

-0.4%

OASDIlMedicare/Alternative 3301-3302

299,045.75 231 060.94 528 154.00 530 106.69 303239.00 224915.00

-3.2%

Health and Welfare Benefits 3401-3402

355359.48 203922.79 559.282.27 350043.00 541 495.00191 452.00.

-0.1%

Unemployment Insurance 3501-3502

1 020243.71 3,433,090.68 3429775.002412.816.97 2.425674.00 1 004101.00

48852.46 188699.64 81)83.00 -95.4%

Workers' Compensation 3601-3602

139847.18 6538.00 2.145.00

390.702.66 138265.91 528781.00 0.0%

OPEB, Allocated 3701-3702

528968.57 397980.00 130801.00

219129.51 0.00 219129.51 221 769.00 1.2%

OPEB, Active Employees 3751-3752

0.00221713fl00

(),OO 0.00 0.00 0.0%

PERS Reduction 3801-3802

0.00 0.00 0.00

16766.65 23,865.05 5.1%

Other Employee Benefits 3901-3902

40631.70 18597.00 42685.0024088.00

86.1%261288.00 0.00 261288.00 486221.00 0.00 486221:00

TOTAL EMPLOYEE BENEFITS 4910643.34 0.7%1 852.619.58 6763262.92 5053015.00 6812897.001759882.00

BOOKS AND SUPPLIES


Approved Textbooks and Core Curricula Materials 4100 0.00 75354.00 75,354.00 0.00 287 :'I3.00 287353.00 281.3%

Books and Other Reference Materials 4200 962.89 15,301.05 16,263.94 362.00 8.589.00 8,951.00 -45.0%

::alifornla Dept of Education ~ACS Financial Reporting Software - 2013.2.0 :ile: fund-a (Rev 03/13/2013) Page 10 Printed: 91612013 10:46 AM

http:1759882.00http:6812897.00http:5053015.00http:6763262.92http:852.619.58http:4910643.34http:486221.00http:261288.00http:261288.00http:24088.00http:42685.00http:18597.00http:40631.70http:23,865.05http:16766.65http:219129.51http:219129.51http:130801.00http:397980.00http:528968.57http:528781.00http:138265.91http:390.702.66http:2.145.00http:139847.18http:81)83.00http:188699.64http:48852.46http:004101.00http:2.425674.00http:2412.816.97http:3429775.00http:3,433,090.68http:020243.71http:350043.00http:559.282.27http:203922.79http:355359.48http:224915.00http:303239.00http:299,045.75http:1025334.00http:182380.00http:186408.72http:815.657.14http:842954.00http:1,002.065.86http:885.144.00http:4344258.00http:4.547185.36http:2043546.13http:2503639.23http:460M6.00http:332536.00http:561,266.58http:367,488.47http:193778.11http:2S0.41l2.00http:1335734.00http:1332204.48http:251917.22http:1080287.26http:38849.00http:238837.00http:192.479.51http:556.607.00http:007315.00http:519484.47http:706670.00http:706670.00http:777219.34http:731,896.29http:45323.05http:13066051.00http:2449606.00http:10616445.00http:2526778.01http:10250422.28http:80,114.00http:132870.00http:83014.74http:88,577.20http:199197.00http:1336931.00http:1137734.00http:1363363.78http:597539.00http:222057.00http:375482.00http:595227.23http:379701.62mailto:91].,@J.()0http:948238.00http:8970359.00http:10647017.34http:2016543.24http:8630474.10




Description

Materials and Supplies

Noncapltallzed Equipment

Food

TOTAL BOOKS AND SUPPLIES

Resource Codes

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services

Travel and Conferences

Dues and Memberships

Insurance

Operations and Housekeeping Services

Rentals, Leases, Repairs, and Noncapitalized Improvements

Transfers of Direct Costs

Transfers of Direct Costs - Interfund

ProfessionaliConsulting Services and Operating Expenditures

Communications

i TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES

Object Codes

4300

4400

4700

5100

5200

5300

5400 - 5450

5500

5600

5710

5750

5800

5900


Unrestricted Restricted (A) IB}

314833.34 326,794.21

105425.03 274415.39

f-- 0.00 0.00

421 221.26 691864.65

0.00 131 356.73

~:18,278.91 39646.74

13,100.24 724.00

214539.11 0.00

747615.92 6621.70

115 939.42 220,9!!!i,04

(16009.19\ 16,00~:1!L .... {2961.39\ 9,,627.67

956850.16 430245.67

34732.52 5355.51

2102085.70 . 860 572:2... ~

!

Total Fund col. A + B Unrestricted

tCI (01

[111,627.55 531284.00

379840.42 34726.00

0,00 0.00

1 113085.91 566372.00

131 356.73 0.00

77 925.65 21812.00

1:1.1324.24 16338.00

214539.11 215000.00

754237.62 722J~95.00

336924.46 112486.00

0.00 '~.... (11797.00----------- -

6666.28 0.00

1387095.83 969602.00

40068.03 25087.00

2,962,!l!i7.95 ~.2JOI:L023.00

2013-14 BudGet

Restricted tEl

1,240,921.0Q

144473.00

0.00

1681336.00

0.00

277 624.00

0.00

0.00

0.00

77 013.00

11 797.00

0:00

384.054.00

4400.00

754888.00

Total Fund % Diff col.D+E Column

(F) C&F

1772 205.00 ~2%

179199.00 -52.6%

0.00 0.0%

2247708.00 101.9%

0.00 -100.0%

299436.00 264.3%

16338.00 16.2%

215 OOQ,O~ 0.2%

722295.00 .......~

189,499.00 -43.8%

0.00 0.0%

O,QIl. ~~100.0'Yo

1.353.856.00 :~

29487.00 -26.4%

2825911J)0 -4.6%

California Dept of Education SACS Financial Reporting Software - 2013.2.0 File: fund-a (Rev 03/13/2013) Page 11 Printed: 916/2013 10:46 AM


Ventura County Unrestricted and Restricted Fonn 01


Description

CAPITAL OUTLAY

Land

Land Improvements

Buildings and Improvements of Buildings

Books and Media for New School Librari!=s or Major Expansion of School Libraries

Equipment

Equipment Replacement

TOTAL CAPITAL OUTLAY

Resource Codes

OTHER OUTGO (excluding Transfers of Indirect Costs)

Tuition Tuition for Instruction Under Interdistrict Attendance Agreements

State Special Schools

Tuition, Excess Costs, andlor Deficit Payments Payments to Districts or Charter Schools

Payments to County Offices

Payments to JPAs

I Transfers of Pass-Through Revenues To Districts or Charter Schools

To County Offices

To JPAs

Special Education SELPA Transfers of Apportionments To Districts or Charter Schools

To County Offices

To JPAs

ROCIP Transfers of Apportionments To Districts or Charter Schools

I To County Offices I

I To JPAs

Other Transfers of Apportionments

All Other Transfers ::;allfornia Dept of Education 'lACS Financial Reporting Software - 2013.2.0 =ile: fund-a (Rev 03/13/2013)

6500

6500

6500

6360

6360

6360

All Other

Object Codes

6100

6170

6200

6300

6400

6500

7110

7130

7141

7142

7143

7211

7212

7213

7221

7222

7223

7221

7222

7223

7221-7223

7281-7283



0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

25398.3Q 0.00

20,616.96 0.00

46015.26 0.00

0.00 0.00

0.00 0.00

0.00 38,615.00

0.00 23382.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00 0.00

0.00 0.00

Total Fund col.A+ B Unrestricted

(e) (D)

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00 -----------

25398.30 28282.00

20616.96 10,000.00

46015.26 38,282.00

Q,)))) 0.00

0.00 0.00

38615.00 0.00

23382.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00 ------------

O.O() 0.00

-----------Q,QI:L

0.00

0.00

0.00--

0.00

0.00

0.00 0.00

0.00 0.00

2013-14 Budget

Restricted (E)

0.00

0.00

0.00

0.00 ~~~~~~~ ---

0.00

0.00

0.00

0.00

0.00

0.06

0.00

)),00

0.00

0.00

0.00

)),))0

0.00

0.00

0.00

0.00

0.00

0.00

0.00

Total Fund % DJff col. D +E Column

IF) C&F

0.00 0.0%

0.00 0.0%

0.00 0.0%

--------- 0.00 I _ 0.0%

28282.00 11.4%

10000.00 -51.5%

38282.00 -16.8%

0.00 -))~

0.00 ))~

0.00 -100.0%

0.00 -100.0%

0.00 I-)).Jlli----------- --------

0.00 0.0%

0.00 )),1)"10

0.00 0.0%

0.00 0.0%

0.00 r---0:_f!"Io

0.00 1---():f!"Io

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 I 0.0%

Page 12 Printed: 916/2013 10:46 AM




Description

All Other Transfers Out to All Others

Debl Service Debt Service Interest

Other Debt Service - Principal

Resource Codes

TOTAL OTHER OUTGO (excludina Transfers of Indirect Costs)

OTHER OUTGO TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs

Transfers of Indirect Costs - Interfund

TOTAL OTHER OUTGO - TRANSFERS OF INDIRECT COIS

TOTAL EXPENDITURES

Object Codes

7299

7438

7439

7310

7350



0.00 143762.85

7737.04 516.48

50263.26 8024.71

58,000.30 214301.04

(127133.33) 127 133.33

(84501.00 0.00

(211 634.33 127133.33

20 080 393.04 8316814.99

Total Fund col.A+ B

(C)

143762,85

8253.52

58287.97

272 301.34

0.00

(84501.00

(84 501.00

28397208.03

201314 Budaet


0.00 243336.00

3610.00 517.00

21120.00 8025.00

24730.00 251 878.00

(464151.00 464151.00

(100967.00 0.00

(565118.00 464151.00

20 263 863.00 9246885.00

Total Fund % Dlff col. 0+ E Column

IF) C&F

243336.00 69.31

4 127.0() --=?0,0~1 29145.00 50,0%

276608,00 1.6%

0.00 0.0%

(100967.00 19.5%

(100967.00 19.5%

2951(),HMO 3.9%

California Dept of Education SACS Financial Reporting Software - 2013.2.0 File: fund-a (Rev 03/13/2013) Page 13 Printed: 9/6/2013 10:46 AM

Unaudited Actuals Fillmore Unified General Fund 5672454 0000000

Vent\.lra County Unrestricted and Restricted Form 01


i

Description

INTERFUNO TRANSFERS

INTERFUND TRANSFERS IN

From: Special Reserve Fund

From: Bond Interest and Redemption Fund

Other Authoriz.ed Interfund Transfers In

(a) TOTAL, INTERFUND TRANSFERS IN

INTERFUNO TRANSFERS OUT

To: Child Development Fund

To: Special Reserve Fund

To: State School Building FundI County School Facilities Fund

To: Deferred Maintenance Fund

To: Cafeteria Fund

Other Authorized Interfund Transfers Out

(b) TOTAL 'INTERFUND TRANSFERS OUT

OTH ER SOURCES/USES

SOURCES

State Apportionments Emergency Apportionments

Proceeds

Proceeds from Sale/Lease-Purchase of Land/Buildings

Other Sources

Transfers from Funds of lapsed/Reorganized LEAs

Long-Term Debt Proceeds Proceeds from Certificates

of Participation

Proceeds from Capital Leases

Proceeds from Lease Revenue Bonds

California Dept of Education SACS Financial Reporting Software 2013.2.0 File: fund-a (Rev 03/13/2013)

Resource Codes Object Codes

8912

8914

8919

7611

7612

7613

7615

7616

7619

8931

8953

8965

8971

8972

8973


Unrestricted Restricted (A) IBI

0.00 0.00

0.00 0.00

0.00 0.00 --------------------

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

388841.00 0.00

0.00 0.00

~2.500.00 0.00 I

451341.00 0.00

0.00 0.00

0.00 O~OQ

0.00 0.00

0.00 0.00

0.00 O.OQ

0.00 0.00

2013-14 Budaet

Total Fund col. A + B Unrestricted Restricted ,

(C) (0) (E)

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 Q,QQ 0.00

0.00 0.00 0.00

0.00 i 0.00 0.00

388,841.00 125000.00 0.00

0.00 i Q,QQ 0.00 ---------------

62500.00 62500cQQ 0.00

451 341.00 . 187500.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.012 0.00

0.00 0.00 0.00


IF) C&F

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 ! 0.0%

O,QO 0.0%

0.00 i 0.0%

125000.00 -67.9%

0.00 0.0%]

62500.00 0.0%

187500.00 -58.5%

0.00. 0.0%

0.00 0.0%

0.00 0.0%

0.00 _0.0%

0.00 0.0%

0.00 0.0%

Page 14 Printed: 916/2013 10:46 AM




OescriDtlon

All Other Financing Sources

. (e) TOTAL, SOURCES

USES

Transfers of Funds from Lapsed/Reorganized LEAs

All Other Financing Uses

(d) TOTAL USES

CONTRIBUTIONS

Contributions from Unrestricted Revenues

Contributions from Restricted Revenues

Transfers of Restricted Balances

(e) TOTAL CONTRIBUTIONS

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e\

Resource Codes Object Codes

8979

7651

7699

--------------

8980

8990

8997


Unrestricted Restricted (AI tBI

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

r--- (2 193 383.32 2.193383.32

0.00 0.00

(1.00 0.00

(2 193 383.32 2193383.32

(2644724.32 2193,383.32

2013-14 Budget

Total Fund col.A+B Unrestricted Restricted

ICI to) IE}

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 (2507721.001 2 507,121.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 {2,507721.00 2507721.00

(451341.00 (2695221.00 2507721.00

Total Fund % Dlff col.D+E Column

IF) C&F

0.00 0,0"1'.

0.00 Q,(l"l'.

0.00 0.0%

0.00 0.0%1

0.00 Q,(l"(o

0.00 Q,Q"(o

O.OQ Q,Qo~

0.00 0.0%

0.00 0.0%

(187500.00 -58.5%

Califomla Dept of Education SACS Financial Reporting Software 2013.2.0 File: fund-a (Rev 03/13/2013) Page 15 Printed: 9/6/2013 10:46 AM

Unaudited Actuals Fillmore Unified General Fund 56 72454 0000000 Ventura County Exhibit: Restricted Balance Detail Form 01

2012-13 2013-14 Resource Description Unaudited Actuals Budget

5640 Medi-Cal Billing Option 62,175.37 62,175.37

6300 Lottery: Instructional Materials 182,937.29 182,937.29

7090 Economic Impact Aid (EIA): State Compensatory Education (SCE) 365,192.91 365,192.91

7091 Economic Impact Aid (EIA): Limited English Proficiency (LEP) 71.00 71.00

7230 Transportation: Home to School 2,790.00 2,790.00

9010 Other Restricted Local 54,480.84 56,382.34

Total, Restricted Balance 667,647.41 669,548.91

California Dept of Education SACS Financial Reporting Software - 2013.2.0 File: fund-a (Rev 04106/2011) Page 1 Printed: 916/2013 10:46 AM

Unaudited Actuals Fillmore Unified Cafeteria Special Revenue Fund 56 72454 0000000 Ventura County Expenditures by Object Form 13

2012-13 2013-14 Percent Description Resource Codes Object Codes Unaudited Actuals DifferenceBuc!flet

A.REVENUES

1} Revenue Limit Sources

2} Federal Revenue

3} Other State Revenue

4} Other Local Revenue

5) TOTAL REVENUES

B. EXPENDITURES

1) Certificated Salaries

2} Classified Salaries

3} Employee Benefits

4} Books and Supplies

5} Services and Other Operating Expenditures

6} Capital Outlay

7} Other Outgo (excluding Transfers of Indirect Costs)

8} Other Outgo - Transfers of Indirect Costs


8010-8099 0.00 0.00 0.0%

8100-8299 1817719.87 1653766.00 -9.0%

8300-8599 174563.40 157173.00 -10.0%

8600-8799 50,771.32 63154.00 24.4%

2043054.59 1874093.00 -8.3%

1000-1999 0.00 0.00 0.0%

2000-2999 603,373.97 591504.00 -2.0%

3000-3999 268973.87 278216.00 3.4%

4000-4999 1 006168.49 996069.00 -1.0%

5000-5999 38134.69 50,096.00 31.4%

6000-6999 28,996.42 15003.00 -48.3%

7100-7299, 7400-7499 0.00 0.00 0.0%

7300-7399 84501.00 100967.00 19.5%

2030148.44 2031855.00 0.1%

C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (AS - B91 (157762.00 -1322.4%12906.15


1) Interfund Transfers

a} Transfers In

b} Transfers Out

2) Other Sources/Uses

a) Sources

b} Uses

3} Contributions

8900-8929 0.00 0.00 0.0%

7600-7629 0.00 0.00 0.0%

8930-8979 0.00 0.00 0.0%

7630-7699 0.00 0.00 0.0%

8980-8999 0.00 0.00 0.0%

0.0%0.000.004) TOTAL OTHER FINANCING SOURCES/USES

Cal~omia Dept of Education

~~~~.~~n~~~:I~':,I;?~~~.~~ftware - 2013.2.0 0 ............ r:lIt:::.I"'Jf'I.ot'l ""~CI AkA

http:12906.15http:157762.00

Unaudited Actuals Fillmore Unified Cafeteria Special Revenue Fund 56 72454 0000000

Ventura County Experiditures by Object Form 13

i

Descri ption

E. NET INCREASE (DECREASE) IN FUND

BALANCE {C + 041

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance

a) As of July 1 - Unaudited


e) As of July 1 - Audited (F1a + Fib)


e) Adjusted Beginning Balance (Fie + F1d)

2) Ending Balance, June 30 (E + F1 e) Components of Ending Fund Balance a) Nonspendable

Revolving Cash

Stores


All Others

b) Restricted

e) Committed

Stabilization Arrangements

Other Commitments

dl Assigned Other Assignments

e) Unassigned/Unappropriated Reserve for Economic Uncertainties

Unassiqned/Unappropriated Amount

2012-13 Resource Codes Object Codes Unaudited Actuals

12906.15 i

I

9791 483734.59

9793 0.00

483734.59

9795 0.00

483734.59

496,640.74 !

9711 1 002.00

9712 26481.08

9713 0.00

9719 0.00

9740 469,157.66

9750 0.00

9760 0.00

i

9780 0.00

9789 0.00

9790 0.00

2013-14 BudQet

(157762.00

496640.74

0.00

496640.74

0.00

i 496640.74

338878.74

0.00

0.00

0.00

0.00

338878.74

0.00

0.00

0.00

0.00

0.00

Percent Difference

-1322.4%

2.7%

0.0%

2.7%

0.0%

2.7%

-31.8%

-100.0%

-100.0%

0.0%

0.0%

-27.8%

0.0%

0.0%

0.0%

0.0%

0.0%

Calffomia Dept of Education SACS Financial Reporting Software - 2013.2.0 FHe: fund-b (Rev 0311312013) Page 2 Printed: 91612013 10;58 AM

I


2012-13 2013-14 Percent , DescriDtion Resource Codes Obiect Codes, Unaudited Actuals BudQet I Difference

G.ASSETS

1) Cash

a) in County Treasury 9110 187,"480.29 I

9200 377,477.98

0.00

I 9290

0.00 '9310

9320 26481.08

9330 0.00 II

9340 I 0.00 I

I 592541.35

I. FUND EQUITY

Ending Fund Balance. June 30 (must aqree with line F2l (G9 - H6) 496640.74

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

b) in Banks 9120 100,00

c) in Revolving Fund 9130 1002.00

d) with Fiscal Agent 9135 0.00

e) collections awaiting deposit 9140 0.00

2) Investments 9150 0.00

3) Accounts Receivable

4) Due from Grantor Govemment

5) Due from Other Funds

6) Stores

7) Prepaid Expenditures

8) Other Current Assets

9)TOTAL ASSETS

H. LIABILITIES

1) Accounts Payable

2) Due to Grantor Governments

3) Due to Other Funds

4) Current Loans

5) Deferred Revenue

6) TOTAL LIABILITIES

I I !

!

9500 11.383.241

9590 0.00 i

9610 84517.37 I

9640

9650 0.00

95900.61

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Description Resource Codes Object Codes

REVENUE LIMIT SOURCES

Revenue Limit Transfers

Unrestricted Revenue Limit Transfers - Current Year 0000 8091 i

All Other Revenue Limit Transfers - Current Year All Other 8091

Revenue Limit Transfers Prior Years 8099

TOTAL REVENUE LIMIT SOURCES

'FEDERAL REVENUE

Child Nutrition Programs 8220

, All Other Federal Revenue 8290

TOTAL FEDERAL REVENUE

OTHER STATE REVENUE

Child Nutrition Programs 8520

All Other State Revenue 8590

TOTAL OTHER STATE REVENUE

OTHER LOCAL REVENUE

Other Local Revenue i

Sales


0.00

0.00

0.00

0.00

1,817,719.87

0.00

1817719.87

174563.40

0.00

174,563.40

2013-14 Percent Budget Difference

0.0%0.00

0.00 0.0%

0.00 0.0%

0.00 0.0%

1 653 766.00 i -9.0%

0.00 0.0%

1653766.00 -9.0%

157,173.00 -10.0%

0.00 0.0%

!

157,173.00 -10.0%

0.00, 0.0%.

Food Service Sales 8634

Sale of Equipment/Supplies 8631 0.00

47862.14 61 154.00 27.8%

Leases and Rentals 8650 0.0%1

Interest 8660

0.00 0.00

1 145.52 2000.00 74.6%

Net Incraase (Decrease) in the Fair Value of Investments 8662 0.00 O.Q%0.00

Fees and Ccntracts

Interagency Services 8677 0.00 0.00 0.0%

OtherLccalRevenue

All Other Local Revenue 8699 1 763.66 0.00 -100.0%

TOTAL OTHER LOCAL REVENUE 63154.00 24.4%50771.32

TOTAL REVENUES 2043054.59 1 874093.00 -8.3%

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2013-14 Percent2012-13 Description Resource Codes Object Codes Budget DifferenceUnaudited Actuals

CERTIFICATED SALARIES

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

0.00 0.0%Other Certificated Salaries 1900 0.00

0.00 0.0%ERTIFICATED SALARIES 0.00

'CLASSIFIED SALARIES

-2,2%Classified Support Salaries 2200 457708,12 447531.00

Classified Supervisors' and Administrators' Salaries 2300 70972.08 70972.00 0.0%

Clerical, Technical and Office Salaries 2400 73001.00 -2.3%74693.77

0,0%Other Classified Salaries 2900 0.00 0.00

591504,00TOTAL CLASSIFIED SALARIES 603.373,97 -2,0%

EMPLOYEE BENEFITS

0,00STRS 3101-3102 0.00 0.0%

PERS 3201-3202 52195,0051 261.30 1.8%

OASDI/Medicare/Alternative 3301-3302 45185.20 45050.00 -0,3%

Health and Welfare Benefits 3401-3402 147523.39 162.825.00 10.4%

!

Unemployment Insurance 3501-3502 6468.08 295.00 -95.4%

Workers' Compensation 3601-3602 18535.90 17.851,00 -3.7%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%

OPEB, Active Employees 3751-3752 0.00 0.00 0.0%

PERS Reduc1ion 3801-3802 0.00 0.00 0.0%

Other Employee Benefits 3901-3902 0,000.00 0.0%1

TOTAL, EMPLOYEE BENEFITS 278216,00268973.87 3.4%

BOOKS AND SUPPLIES

Books and Other Reference Materials 4200 4 100,00 4102.00 0.0%

Materials and Supplies 4300 71 798.0076243.12 -5.8%

NoncapitaHzed Equipment 4400 13254.52 3271.00 -75.3%

Food 4700 912,568.85 916,900.00 0.5%

TOTAL, BOOKS AND SUPPLIES -1,0%1,006 168.491 996069.00

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Percent2012-13 2013-14 Difference

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services 5100

Bud~etDescription Resource Codes Obiect Codes Unaudited Actuals

0.0%

Travel and Conferences 5200

0.00 ' 0.00

5527.53 6269.00 13.4%

Dues and Memberships 5300 -33.3%

Insurance 5400-5450

659.75 440.00

0.0%

Operations and Housekeeping Services 5500 0.00

0.00 0.00

0.00 0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 17,170.75 46.4%

Transfers of Direct Costs 5710

25146.00

0.0%

Transfers of Direct Costs - Interfund 5750

0.00 0.00

(6666.28\ 0.00 -100.0%

Professional/Consulting Services and i

Operating Expendituras 5800 21 303.30 17759.00 -16.6%

Communications 5900 139.64 245.2%482.00

TOTAL SERVICES AND OTHER OPERATING EXPENDITURES 38 134.69 50096.00 31.4%

CAPITAL OUTLAY

Buildings and Improvements of Buildings 6200 0.00, 0.00 0.0%

Equipment 6400 28996.42 14971.00 -48.4%

Equipment Replacement 6500 0.00 32.00 New

TOTAL, CAPITAL OUTLAY 28996.42 15003.00 -48.3%

: OTHER OUTGO (excluding Transfers of Indirect Costs)

Debt Service

Debt Service - Interest 7438 0.00 0.00 0.0%

i 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 84 501.00 100967.00 19.5%

TOTAL OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 84 501.00 100967.00 19.5%

iTOTAL. EXPENDITURES 2030148.44 2031 855.00 0.1%

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Description

INTERFUND TRANSFERS

Resource Codes Object 2012-13

audited Actuals 2013-14 Budaet

Percent Difference

INTERFUND TRANSFERS IN

From: General Fund

Other Authorized Intenund Transfers In

(a) TOTAL INTERFUNDTRANSFERSIN

INTERFUND TRANSFERS OUT

8916

8919

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

Other Authorized Interfund Transfers Out

tb) TOTAL, INTERFUND TRANSFERS OUT

OTHER SOURCES/USES

7619 0.00

0.00

0,00

0.00

0.0%

0.0%

SOURCES

Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs

Long-Term Debt Proceeds

Proceeds from Capital Leases

All Other Financing Sources

te) TOTAL SOURCES

USES

8965

8972

8979

0.00

0.00

0.00

0.00

0.00

0.00

0,00

0.00

0.0%

0.0%

0.0%

0.0%

Transfers of Funds from Lapsed/Reorganized LEAs

AU Other Financing Uses

(dl TOTAL USES

CONTRIBUTIONS

7651

7699

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

Contributions from Unrestricted Revenues

Contributions from Restricted Revenues

Transfers of Restricted Balances

(e) TOTAL. CONTRIBUTIONS

8980

8990

8997

I 0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0,0%

0.0%

0.0%

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

California Dept of Education SACS Financial Reporting Software - 2013.2.0 File: fund-b (Rev 03113(2013) Page? Printed: 9/6/2013 10:58 AM

Unaudited Actuals Fillmore Unified Cafeteria Special Revenue Fund 56 72454 0000000

Ventura County Exhibit: Restricted Balance Detail Form 13

2012-13 2013-14

Resource Description Unaudited Actuals Budget

5310 Child Nutrition: School Programs (e.g., School Lunch, School 469,157.66 338,878.74

Total, Restricted Balance 469,157.66 338,878.74

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Unaudited Actuals Fillmore Unified Deferred Maintenance Fund 56 72454 0000000 Ventura County Expenditures by Object . Form 14

Description

A.REVENUES

Resource Codes Object Codes 2012-13

Unaudited Actuals 2013-14 Budaet

I

Percent Difference

1) Revenue Limit Sources

2) Federal Revenue

3) Other State Revenue

4) Other Local Revenue

5) TOTAL REVENUES

B. EXPENDITURES

8010-8099

8100-8299

8300-8599

8600-8799

i

0.00

0.00

0.00

26.71

26.71

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

-100.0%

-100.0%

1} Certificated Salaries

2) Classified Salaries

3) Employee Benefits

4) Books and Supplies

5) Services and Other Operating Expenditures

6) Capital Ou~ay

7) Other Outgo (excluding Transfers of Indirect Costs)

8) Other Outgo - Transfers of Indirect Costs


.C. EXCESS (DEFICIENCY) OF REVENUES

I OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (AS B9)


1) Interfund Transfers a} Transfers In

b) Transfers Out

2) Other Sources/Uses a) Sources

b) Uses

3) Contributions

4) TOTAL OTHER FINANCING SOURCES/USES

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7100-7299, 7400-7499

7300-7399

8900-8929

7600-7629

89308979

7630-7699

8980-8999

I

i

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

26.71

388,841.00

0.00 i

0.00

0.00

0.00

388841.00

0.00

0.00

0.00

0.00

0.00

80215.00

0.00

0.00

80215.00

(80215.00

125000.00 I

0.00

0.00

0.00

0.00

125000.00

0.0%

0.0%

0.0%

0.0%

0.0%

New

0.0%

0.0%

New

-300418.2%

-67.9%

0.0%

0.0%

0.0% "

0.0%

-67.9%

Califomia Dept of Education SACS Financial Reporting Software - 2013.2.0 File: tund-b (Rev 0311312013) Page 1 Printed: 9/612013 10:58 AM

Unaudited Actuals Fillmore Unified Deferred Maintenance Fund 56 72454 0000000 Ventura County Expenditures by Object Form 14

!

,Description

E. NET INCREASE (DECREASE) IN FUND BALANCE IC + D41

Resource Codes Object Codes 2012-13

Unaudited Actuals

388867.71

2013-14 Budget

44 785.00 I

Percent Difference

-88.5%

F, FUND BALANCE, RESERVES

1) Beginning Fund Balance a) As of July 1 - Unaudited


c) As of July 1 - Audited (F1 a + F1b)


e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e) Components of Ending Fund Balance

a) Nonspendable Revolving Cash

Stores


All Others

b) Restricted

c) Committed Stabilization Arrangements

Other Commitments

d) Assigned

Other Assignments

e) Unassigned/Unappropriated Reserve for Economic Uncertainties

Unassi"ned/Unappropriated Amount

9791

9793

9795

9711

9712

9713

9719

9740

9750

9760

9780

9789

9790

!

I

15.68

0.00

15.68

0.00 i

15.68

388883.39

0.00

0,00

0.00

0.00

388,883.39

0.00

0.00

0.00

0.00

0.00

388883.39

0.00

388,883.39

0.00

388883.39

433668.39

0.00

0.00

0.00

0.00

433,668.39

0.00

0.00

0.00

0.00

0.00

2480023.7%

0.0%

2480023.7%

0.0%

2480023.7%

11.5%

0.0%

0.0%

0.0%

0.0%

11.5%

0.0%

0.0%

0.0%

0.0%

0.0%

California Dept of Education SACS Financial Reporting Software - 2013.2.0 File: fund-b (Rev 03'1312013) Page 2 Plinted: 9itl12013 10:58 AM

Unaudited Actuals Fillmore Unified Deferred Maintenance Fund 56 72454 0000000 Ventura County Expenditures by Object Form 14

Description Resource Codes Object Codes 2012-13

Unaudited Actuals 2013-14 BudQet

Percent Difference

G.ASSETS 1) Cash

financial reports 56 72454 0000000 unaudited actual financial report: to …€¦ · ·...

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