mark twain union elementary
TRANSCRIPT
Mark Twain Union Elementary School District
FINANCIAL REPORT
2018-19 UNAUDITED ACTUALS
ADOPTED BY THE GOVERNING BOARD
SEPTEMBER 12, 2019
P.O. Box 1359 • Angels Camp, CA 95222
(209) 736-1 855 phone • (209) 736-6888 fax • www.mtwa in.k12 .ca.us
Julia Tidball, Superintendent
Mark Twain Union Elementary Calaveras County
UNAUDITED ACTUALS TABLE OF CONTENTS
G = General Ledaer Data· S ::: Suoolemental Data I
Form Description
Financial Narrative CA Unaudited Actuals Certification 01 General Fund 13 Cafeteria Special Revenue Fund 14 Deferred Maintenance Fund 21 Building Fund
25 Capital Facilities Fund 40 Special Reserve Fund for Capital Outlay Projects 51 Bond Interest and Redemption Fund A Average Daily Attendance CEA Current Expense Formula/Minimum Classroom Comp - Actuals ESMOE Every Child Succeeds Act Maintenance of Effort L Lottery Report GANN Appropriations Limit Calculations ICR Indirect Cost Rate Sheet PCR Program Cost Report PCRAF Program Cost Report Schedule of Allocation Factors SIM Summary of lnterfund Activities- Actuals ASSET Schedule of Capital Assets DEBT Schedule of Long-Term Liabilities
California Dept of Education SACS Financial Reporting Software
Page 1 of 1
05 61572 0000000
Data Sup plied For: 2019-20 Board
2018-19 Approved Unaudited Operating
Actuals Budget
s GS G G G G G G G G G G G G s s
GS GS GS GS GS GS GS GS GS s s
Mark Twain Union Elementary School District P.O. Box 1359 · Angels Camp, CA 95222
(209) 736-1855 phone • (209) 736-6888 fax • www.mtwain.k12.ca.us
Julia Tidball, Superintendent
BOARD SUMMARY
The 2018-19 Unaudited Actuals' Financial Report was prepared in accordance with Education Code Section 4101 0 and is required to be submitted to the board by September 15, 201 9 in accordance with Education Code Section 42100. The Unaudited Actual Financial Report communicates the fiscal activity and condition of the District at the close of each fiscal year ending June 30. The Distiict prepares the Unaudited Actuals' Financial Rep011s as of Jw1e 30111 using the State provided software known as SACS (State Account Code Structure). This report is used by the external auditors to prepare the Audited Financial Report to the state.
The schedule below summarize the total Revenues, Expenditures, Transfers ln/(Out), and Changes in the General Fund Balance for the year ended June 30. Reflected are the Original 2018-1 9 Adopted Budget, the 2018-19 Final Budget, the 20 18-1 9 Unaudited Actuals, and the variance of the final 2018-19 Budget and the Unaudited Actuals. The unaudited actuals ending fund balance for 2018-1 9 is $1,928,145.
General Fund Budget Unaudited Variance Adopted Final Actuals (O ver) Under
General Fund Revenues $ 8,330,492 $ 8,655,154 $ 8,654,513 $ (641) General Ftmd Expenditures (8,101 ,984) (8,540,083) (8,374,61 0) 165,473 Other Sourcesi(Uses) & Transfers 1n/(Out) (100,000) (134,618) (1 34,618) Surplus I (Deficit) 128,508 (19,547) 145,285 164,832 Beginning Ftmd Balance 1,782,860 1,782,860 1,782,860 Ending Fund Balance $ 1,911,368 $ I ,763,3 13 $ 1,928,145 $ 164,832
Components of the Unaudited Actuals ending fund balance are:
Nonspendable revolving cash $ 1,500 $ 1,500 $ 1,500 $
Nonspendab1e prepaid 19,721 19,72 1 Restricted 35,605 96,289 96,289 Assigned (Unrestricted Lottery flmds) 99,491 42,682 42,682 Reserve for economic uncertainties 319,019 340,369 340,369 Undesignated I unappropriated 1,455,753 1,262,752 1,427,584 164,832 Ending Fund Balance $ I ,911,368 $ 1,763,313 $ 1,928,145 $ 164,832
,. ,. ,. Reserve for economic uncertainties 3.89% 3.92% 4.00% Undesignated I unappropriated
,. 17.75%
,. 14.56%
,. 16.78%
21.64% 18.48% 20.78% 2.30%
A 4% Reserve for economic uncertainties of $340,369 and unappropriated amount of $1,427,584 equal 20.78% at June 30, 201 9. This amount is necessary if ADA declines as proj ected.
Board of Education: Diane Bateman Jennifer Eltringham Kendall Morlan Timothy Randall Margaret Rollings
"Fostering a secure and exciting learning environment. . ."
2
Supplementary SACS Forms
Included in the SACS report are Supplementary Forms to certify elements contained in the unaudited data that may have a fiscal impact on the District. The Schedule below summarizes the data contained in those forms:
DESCRIPTION I VALUE FORM
Percent of Current Cost of Education Expended for C1assroom Compensation 62.77% CEA
(EC 41372) Must equal or exceed 60% for elementary district or future apportionments may be affected
Every Student Succeeds Act (ESSA) Maintenance of Effort (MOE) Determined MOE Met ESMOE
Appropriations Limit Adjusted $ 6,038,073.03
Appropriations Subject to Limit $ 6,038,073.03 (GC 7902.1 I EC 42132) The above represent Board approved Appropriation amounts GANN
Adjustments to Appropriations Limit {GANN LIMIT) ,.
$0 (GC 7902.1) Must equal$ 0 . If not it is an increase to Appropriations Limit. 45 day reporting req.
Preliminary Proposed Indirect Cost Rate 6.25% Fixed with carry foroord indirect cost rate for 2019-20 use, subject to CDE approval. ICR
Other Funds
The schedule below summarize the total Revenues, Expenditures, Transfers ln/(Out), and Changes in the Cafeteria Fund Balance for the year ended June 30. Reflected are the Original2018-19 Adopted Budget, the 2018-19 Final Budget, the 2018-19 Unaudited Actuals, and the variance of the final 2018-19 Budget and the Unaudited Actuals. The unaudited actuals Cafeteria Fund ending fund balance for 2018-19 is $54,000.
Cafeteria Fund Budget Unaudited Variance
Adopted Final Actua.S (Over) Under
Cafeteria} Fund Revenues $ 350,600 $ 313,964 $ 313,114 $ (850) Cafeteria Fund Expenditures (334,924) (348,582) (347,507) 1,075 Other Sources/(Uses) & Transfers ln/(Out) 34,618 34,618 Surplus I (Deficit) 15,676 225 225 Beginning Fund Balance 53,775 53,775 53,775
,.
Ending Fund Balance $ 69,451 $ 53,775 $ 54,000 $ 225
Other Funds Summarized Beginning Revenues/ Expenditures/ Ending
Unaudited Actuals Balance Transfers In Transfers Out Balance Deferred Maintenance Fund $ 119,552 $ 102,789 $ (44,569) $ 177,772 Building Fund 1,422,616 24,974 (950) 1,446,640 Capital Facilities Fund 1,505,797 227,292 {1,582) 1,731,507 Special Reserve -Capital Fund 102,622 (3,270) 99,352 Bond Interest & Redemption Fund 185,841 678,752 (638,430) 226,163
3
The Governing Board approves all budget changes. The statement below reflects budget changes made to the 2018-19 budget as projected at the 2019-20 Budget adoption and the Unaudited Actuals.
REVENUES State LCFF & EPA Ftmding Local Taxes
Total State base ADA Fwtding Federal revenue Other state revenue Other local revenue
Total Revenues EXPENDITURES
Certificated sa1aries Classified salaries Fringe benefits Total salaries and benefits Books and Supplies Services and Other Capital Outlay Other Outgo
Total Expenditures Excess of Revenue Over (Under) Expenditures OTHER FINANCING SOURCES (USES)
Transfers Out Total Transfers Out
Excess ofRevenues & Other Sources Over (Under) Expenditures & Other Uses Over (Under) Expenditures
Beginning Fwtd Balances - July 1 Ending Ftmd Ba1ances- Jtme 30
20 18-19 Budgets
Projected
$ 3,148,224 4,081,665 7,229,889
227,176 691,561 202,488
8,351,114
3,194,059 1,351,108 1,983,834 6,529,001
342,345 1,195,185
10,143 291,029
8,367,703
(16,589)
(123,143) (123,143)
(139,732)
1,782,860 $ 1,643,128
Final
$ 3,078,350 4,181,380 7,259,730
225,427 964,835 205,162
8,655,154
3,195,951 1,365,618 2,288,877 6,850,446
318,392 1,142,661
10,143 218,441
8,540,083
115,071
(134,618) (134,618)
(19,54 7)
1,782,860 $ 1,763,313
Increase
(Decrease)
$ (69,874) 99,715 , 29,841 (1,749)
273,274 2,674
304,040
1,892 14,510
305,043 , 321,445 (23,953) (52,524)
(72,588) 172,380
(131,660)
{11,475) (11,475)
$ (143,135)
The Final 2018-19 budget reflects changes made to balance resources, adjust for expenditures incurred greater than anticipated, and additional STRS and PERS On-behalf contributions. The 2019-20 Governors' budget included contributions to the STRS and PERS retirement systems that affected school districts contribution requirements for 2018-19. The additional On-behalf payments made by the state and allocated to the District where $203,735 for STRS and $95,824 for PERS.
4
The following statement reflects variances of the final 2018-19 Final Budget and the 2018-19 Unaudited Actuals:
REVENUES State LCFF & EPA Funding Local Taxes
Total State base ADA Funding Federal revenue Other state revenue Other local revenue
Total State base ADA Funding EXPENDITURES
Certificated salaries Classified salaries Fringe benefits Total salaries and benefits Books and Supplies Services and Other Capital Outlay Other Outgo
Total Expenditures Excess of Revenue Over (Under) Expenditures OTHER FINANCING SOURCES (USES)
Transfers 0 ut Total Transfers Out
Excess of Revenues & Other Sources Over (Under) Expenditures & Other Uses Over (Under) Expenditures
Beginning Fund Balances- July 1 Ending FlOld Balances - June 30
Revenue
Budget Adopted Final
$ 3,376,800
3,851,214
7,228,014
213,083
708,557
180,838
8,330,492
3,125,543
1,387,358
1,931,948
6,444,849
324,617
1,149,936
10,502
172,080
8,101,984
228,508
(100,000)
(100,000)
128,508
1,782,860
$ 1,911,368
$ 3,078,350
4,181,380
7,259,730
225,427
964,835
205,162
8,655,154
3,195,951
1,365,618
2,288,877
6,850,446
318,392
1,142,661
10,143
218,441
8,540,083
115,071
(134,618)
(134,618)
(19,547)
1,782,860
$ 1,763,313
Unaudited Actua1s
$ 3,078,350
4,181,380
7,259,730
224,455
964,835
205,493
8,654,513
3, 163,175
1,361,056
2,237,725
6,761,956
283,055
1,101,014
10,143
218,442
8,374,610
279,903
(134,618)
(134,618)
145,285
1,782,860
$ 1,928,145
,.
Variance (Over) Under
$
$
972
(331)
641
32,776
4,562
51,152
88,490
35,337
41,647
(1)
165,473
164,832
164,832
Actual LCFF funding was $31,716 greater than at Adopted Budget projection. LCFF funding did not vary significantly through the year because current year LCFF funding is calculated using the 2017-18 ADA which is higher than 2018-19. 2018-19 Adopted Budget P2 ADA was estimated at 770 and Actual 2018-19 P2 ADA was 739 ADA. This decrease of 31 ADA may have a significant impact on 2019-20 budgeted LCFF revenues if2019-20 P2 ADA is not greater than estimated.
Federal revenues were $11,372 above Adopted amounts. Forest reserve revenues increased by $7,152. The District also earned additional Title I CSI and Title IV funds of $21,263 but Title 2 funds of$17,043 were not earned. Title I and Title II funds of approximately $180,000 will be carried forward to the 2019-20 budget.
Other State budgeted revenues increased by $256,278 during the year. A STRS and PERSOnBehalf increase of$299,559 in revenue was offset by approximately $43,281 of other state revenues carried forward to 2019-20.
Other Local Budgeted revenues increased by $25,655 during the year. The sale of surplus property for $17,790, additional interest of$19,000, and a reduction in local contributions account for the remaining balance.
Expenditures
Final budgeted expenditures increased by $272,626 from the Adopted budget.
5
Certificated salaries increased by $37,632. Classified salaries decreased by $26,302 mainly because several aide positions went unfilled. Fringe benefits increased by $305,777 of which $299,559 was for ON-behalf benefits mentioned above.
Books and Supplies decreased by $41,562. Operating expenditures decreased by $48,925. The largest reason for these decreases was the late arrival of additional funds that were not spent but carried forward to 2019-20. Capital outlay did not change. Other outgo increased by $46,362. The districts portion of Special education costs were $76,000 less than projected by the county but these were offset by other Special education costs higher than originally estimated.
Transfers
The General fund transfer resources to offset Cafeteria losses which exceeded the projected budget by $34,618.
Mark Twain Union Elementary Calaveras County
Unaudited Actuals FINANCIAL REPORTS
2018-19 Unaudited Actuals School District Certification
UNAUDITED ACTUAL FINANCIAL REPORT:
To the County Superintendent of Schools:
2018-19 UNAUDITED ACTUAL FINANCIAL REPORT. This report was prepared in accordance with Education Code Section 41 010 and is hereby approved and filed by the governing board of the school district pursuant to Education Code Section 42100.
Signed: _________ _
Clerk/Secretary of the Governing Board
(Original signature required)
To the Superintendent of Public Instruction:
Date of Meeting: _____ _
2018-19 UNAUDITED ACTUAL FINANCIAL REPORT. This report has been verified for accuracy by the County Superintendent of Schools pursuant to Education Code Section 42100.
Signed: _________ _
County Superintendent/Designee
(Original signature required)
Date: ------
For additional information on the unaudited actual reports, please contact:
For County Office of Education:
CLAUDIA DAVIS Name
ASSC. SUPT., BUSINESS SVCS. Title
(209) 736-6026 Telephone
[email protected] E-mail Address
California Dept of Education
For School District:
ROY BLAIR Name
DIRECTOR, BUSN. SVCS Title
(209) 736-1855 Telephone
[email protected] E-mail Address
05 61572 0000000 Form CA
SACS Financial Reporting Software - 2019.2.0 File: ca (Rev 05/30/2017) Page 1 Printed: 9/9/2019 1 :58 PM
Mark Twain Union Elementary Calaveras County
Unaudited Actuals FINANCIAL REPORTS
2018-19 Unaudited Actuals Summary of Unaudited Actual Data Submission
05 61572 0000000 Form CA
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
CEA 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.
ESMOE Every Student Succeeds Act (ESSA) Maintenance of Effort (MOE) Determination If MOE Not Met, the 2020-21 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
GANN 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.
ICR Preliminary Proposed Indirect Cost Rate Fixed-with-carry-forward indirect cost rate for use in 2020-21, subject to CDE approval.
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: ca (Rev 03/06/2018) Page 1
Value
62.77%
$0.00
MOE Met
$0.00
$6 038 073.03
$6 038 073.03
6.25%
Printed: 9/9/2019 1 :58 PM
Mark Twain Union Elementary Calaveras County
DescriDtlon
A. REVENUES
1) LCFF Sources
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
51 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 EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - 89)
D. OTHER FINANCING SOURCES/USES
1) lnterfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
Resource Codes
4) TOTAL OTHER FINANCING SOURCES/USES
California Dept of Education SACS Financial Reporting Software- 2019.2.0 File: fund-a (Rev 06/04/2019)
Object Codes
8010-8099
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
Unaudited Actuals General Fund
Unrestricted and Restricted -Expenditures by Object
2018-19 Unaudited Actuals
Unrestricted Restricted fA) fB)
7 259,729.55 0.00
6 692.45 217 763.06
293,348.35 671,486.60
161,026.51 44 467.06
7 720 796.86 933 716.72
2 621,665.02 541,509.60
853 854.39 507 201.36
1,273,903.38 963,822.09
219 333.53 63 721.29
683,840.99 417,173.30
10 143.43 0.00
62 040.22 156 401.87
(14,943.54) 14 943.54
5 709 837.42 2 664 773.05
2,010 959.44 (1 731 056.33)
0.00 0.00
134 617.85 0.00
0.00 0.00
0.00 0.00
(1 790 755.83\ 1 790 755.83
(1 925 373.68\ 1 790 755.83
Page 1
Total Fund col. A+ B Unrestricted
(C) (D)
7 259 729.55 7,094,715.00
224 455.51 0.00
964,834.95 139,000.00
205493.57 123,600.00
8 654 513.58 7 357 315.00
3,163 174.62 2,511 869.00
1,361,055.75 868,315.00
2 237 725.47 1,324,001.00
283 054.82 228,701.00
1101 014.29 799 347.00
10 143.43 0.00
218 442.09 61 654.00
0.00 (10,911.00)
8 374 610.47 5 782 976.00
279 903.11 1 574 339.00
0.00 0.00
134 617.85 50,000.00
0.00 0.00
0.00 0.00
0.00 (1 963 000.00)
(134 617.85\ (2 013 000.00)
2019-20 Budget
Restricted fE)
0.00
352 808.00
315 970.00
43 000.00
711 778.00
554,495.00
510,595.00
723.178.00
130 567.00
563,246.00
0.00
229 710.00
10,911.00
2 722 702.00
(2 010 924.00)
0.00
0.00
0.00
0.00
1,963,000.00
1 963 000.00
05 61572 0000000 Form 01
Total Fund %Diff col. D+ E Column
(f) C&F
7,094,715.00 -2.3%
352 808.00 57.2%
454 970.00 -52.8%
166 600.00 -18.9%
8 069 093.00 -6.8%
3 066 364.00 -3.1%
1,378 910.00 1.3%
2,047,179.00 -8.5%
359 268.00 26.9%
1,362 593.00 23.8%
0.00 -100.0%
291,364.00 33.4%
0.00 0.0%
8 505 678.00 1.6%
(436 585.00' -256.0%
0.00 0.0%
50 000.00 -62.9%
0.00 0.0%
0.00 0.0%
0.00 0.0%
(50 000.00) -62.9%
Printed: 9/9/2019 1:35PM
Mark Twain Union Elementary Calaveras County
Description
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
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 + F1e)
Components of Ending Fund Balance a) Nonspendable
Revolving Cash
Stores
Prepaid Items
All Others
b) Restricted
c) Committed Stabilization Arrangements
Other Commitments
d) Assigned
Other Assignments
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassianed/Unaoorooriated Amount
California Dept of Education SACS Financial Reporting Software- 2019.2.0 File: fund-a (Rev 06/04/2019)
Resource Codes Object Codes
9791
9793
9795
9711
9712
9713
9719
9740
9750
9760
9780
9789
9790
Unaudited Actuals General Fund
Unrestricted and Restricted Expenditures by Object
2018-19 Unaudited Actuals
Unrestricted Restricted fA) (B)
85 585.76 59 699.50
1 746 270.09 36,589.41
0.00 0.00
1 746 270.09 36,589.41
0.00 0.00
1 746 270.09 36,589.41
1 831 855.85 96,288.91
1 500.00 0.00
0.00 0.00
19 721.34 0.00
0.00 0.00
0.00 96 288.91
0.00 0.00
0.00 '. '0.00 . : .·. ':::-i'·c:· .. ::: \
42 682.60 .· 0.00 C"
340 369.00 0.00
1427 582.91 0.00
Page2
Total Fund coi.A+B Unrestricted
(C) (D)
145 285.26 (438 661.00)
1 782 859.50 1,831 855.85
0.00 0.00
1 782,859.50 1,831,855.85
0.00 0.00
1 782 859.50 1,831,855.85
1 928 144.76 1,393 194.85
1 500.00 1 500.00
0.00 0.00
19 721.34 0.00
0.00 0.00
96 288.91 0.00
0.00 0.00
0.00 0.00
42 682.60 45112.60
340 369.00 339,634.00
1 427 582.91 1 006 948.25
2019-20 Budaet
Restricted (E)
(47 924.00\
96,288.91
0.00
96 288.91
0.00
96 288.91
48,364.91
0.00
0.00
0.00
0.00
90 749.27
0.00 ~ > "
o:oo
0.00
0.00
(42 384.36)
05 61572 0000000 Form 01
Total Fund %Diff col. D+ E Column
(f) C&F
(486 585.00' -434.9%
1 928 144.76 8.1%
0.00 0.0%
1 928144.76 8.1%
0.00 0.0%
1,928,144.76 8.1%
1,441,559.76 -25.2%
1 500.00 0.0%
0.00 0.0%
0.00 -100.0%
0.00 0.0%
90,749.27 -5.8%
0.00 0.0%
0.00 0.0%
45 112.60 5.7%
339 634.00 -0.2%
964 563.89 -32.4%
Printed: 9/912019 1:35PM
Mark Twain Union Elementary Calaveras County
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 Cash Account
d) with Fiscal Agenvrrustee
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_1 TOTAL ASSETS
H. DEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources
2) TOTAL DEFERRED OUTFLOWS
I. LIABILITIES
1) Accounts Payable
2) Due to Grantor Governments
3) Due to Other Funds
4) Current Loans
5) Unearned Revenue
6) TOTAL LIABILITIES
J. DEFERRED INFLOWS OF RESOURCES
1) Deferred Inflows of Resources
21 TOTAL DEFERRED INFLOWS
K. FUND EQUITY
Ending Fund Balance, June 30
California Dept of Education SACS Financial Reporting Software- 2019.2.0 File: fund-a (Rev 06/0412019)
Object Codes
9110
9111
9120
9130
9135
9140
9150
9200
9290
9310
9320
9330
9340
9490
9500
9590
9610
9640
9650
9690
Unaudited Actuals General Fund
Unrestricted and Restricted Expenditures by Object
2018-19 Unaudited Actuals
Unrestricted Restricted (A) _lB)
1 929 017.46 127 348.33
0.00 0.00
0.00 0.00
1 500.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
49 714.84 68167.23
0.00 0.00
0.00 0.00
0.00 0.00
19 721.34 0.00
0.00 0.00
1 999 953.64 195 515.56
0.00 0.00
0.00 0.00
159479.94 65186.65
0.00 0.00
8L617.85 0.00
0.00 0.00
0.00 34,040.00
168,097.79 99 226.65
0.00 0.00
0.00 0.00
Page3
Total Fund coi.A+B Unrestricted
fC) (D)
2 056 365.79
0.00
0.00
1 500.00
0.00
0.00
0.00
117 882.07
0.00
0.00
0.00
19_._721.34
0.00
2 195 469.20
0.00
0.00
224 666.59
0.00
8 617.85
0.00
34 040.00
267 324.44
0.00
0.00
2019-20 Budget
Restricted (E)
05 61572 0000000 Form 01
Total Fund % Diff col. D+ E Column
(f) C&F
Printed: 9/9/2019 1 :35 PM
Mark Twain Union Elementary Calaveras County
Description (must agree with line F2) (G9 + H2) - (16 + J2)
California Dept of Education SACS Financial Reporting Software- 2019.2.0 File: fund-a (Rev 06/04/2019)
Object Resource Codes Codes
Unaudited Actuals General Fund
Unrestricted and Restricted Expenditures by Object
2018-19 Unaudited Actuals
Unrestricted Restricted (A) (8)
1 831 855.85 I 96 288.91 I
Page4
2019-20 Budget
Total Fund coi.A+B Unrestricted Restricted
(C) (D) (E)
1 928 144.76
05 61572 0000000 Form 01
Total Fund % Dlff col. D+ E Column
(f) C&F
Printed: 9/912019 1:35PM
Mark Twain Union Elementary Calaveras County
Description
LCFF SOURCES
Principal Apportionment State Aid- Current Year
Resource Codes
Education Protection Account State Aid - Current Year
State Aid - Prior Years
Tax Relief Subventions Homeowners' Exemptions
Timber Yield Tax
Other Subventions/In-Lieu Taxes
County & District Taxes Secured Roll Taxes
Unsecured Roll Taxes
Prior Years' Taxes
Supplemental Taxes
Education Revenue Augmentation Fund (ERAF)
Community Redevelopment Funds (SB 617/699/1992)
Penalties and Interest from Delinquent Taxes
Miscellaneous Funds (EC 41604) Royalties and Bonuses
Other In-Lieu Taxes
Less: Non-LCFF (50%) Adjustment
Subtotal LCFF Sources
LCFF Transfers
Unrestricted LCFF Transfers -Current Year 0000
All Other LCFF Transfers-Current Year All Other
Transfers to Charter Schools in Lieu of Property Taxes
Property Taxes Transfers
California Dept of Education SACS Financial Reporting Software- 2019.2.0 File: fund-a (Rev 06104/2019)
Object Codes
8011
8012
8019
8021
8022
8029
8041
8042
8043
8044
8045
8047
8048
8081
8082
8089
8091
8091
8096
8097
Unaudited Actuals General Fund
Unrestricted and Restricted Expenditures by Object
2018-19 Unaudited Actuals
Unrestricted Restricted fA) (B)
2,871 ,480.00 0.00
200461.00 0.00
6409.00 0.00
38 186.61 0.00
13 505.90 0.00
0.00 o:oo
3 644 609.94 0.00
42,769.07 0.00 .':
1 710.02 0.00
133 928.91 0.00
306 669.10 0.00
0.00 · . 0~00 .
0.00 0.00
0.00 '' o:M ·.:::l/;:'; ..
0.00 'o:oo .:'"
0.00 0.00
"
: o;oo 7 259 729.55 .:
C:.:'' :\
0.00
0.00 0.00 ,; ··: ·!~:: /<:~;·~~-~
0.00 0.00
0.00 0.00
PageS
Total Fund col. A+ B Unrestricted
fC) (0)
2 871 480.00 2 865 594.00
200 461.00 147 456.00
6 409.00 0.00
38 186.61 42 663.00
13 505.90 10 030.00
0.00 0.00
3 644 609.94 3 631 889.00
42 769.07 46 561.00
1 710.02 1 743.00
133 928.91 56 279.00
306 669.10 292 500.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
7 259 729.55 7 094 715.00
i ~~
0.00 0.00
0.00 0.00
0.00 0.00 [;;
0.00 0.00
2019-20 Budget
Restricted (~}_
0.00
0.00
0.00
0.00
0.00 ' ... ·, 0.00
'
0.00 ''
0:00
0:00
0.00
0.00
Q;OO
().00
o;oo: ~ :-.-" .. ·~~-n~-itoo:·
··.'.
'0;00
' 'J - ·~-
'· .. : 0.00 <. '•J,
.::
:·
0.00 ,,, ' 6:681.:
0.00
05 61572 0000000 Form 01
Total Fund % Dlff col. D + E Column
(f) C&F
2 865,594.00 -0.2%
147,456.00 -26.4%
0.00 -100.0%
42 663.00 11.7%
10,030.00 -25.7%
0.00 0.0%
3 631 889.00 -0.3%
46 561.00 8.9%
1,743.00 1.9%
56,279.00 -58.0%
292 500.00 -4.6%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
7 094 715.00 -2.3%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 919/2019 1 :35 PM
Mark Twain Union Elementary Calaveras County
Description
LCFF/Revenue Limit Transfers- Prior Years
TOTAL LCFF SOURCES
FEDERAL REVENUE
Maintenance and Operations
Special Education Entitlement
Special Education Discretionary Grants
Child Nutrition Programs
Donated Food Commodities
Forest Reserve Funds
Flood Control Funds
Wildlife Reserve Funds
FEMA
Interagency Contracts Between LEAs
Pass-Through Revenues from Federal Sources
Title I, Part A, Basic
Title I, Part D, Local Delinquent Programs
Title II, Part A, Supporting Effective Instruction
Title Ill, Part A, Immigrant Student Program
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-a (Rev 06/04/2019)
Resource Codes
3010
3025
4035
4201
Object Codes
8099
8110
8181
8182
8220
8221
8260
8270
8280
8281
8285
8287
8290
8290
8290
8290
Unaudited Actuals General Fund
Unrestricted and Restricted Expenditures by Object
2018-19 Unaudited Actuals
Unrestricted Restricted (A) (8)
0.00 0.00
7 259,729.55 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
6,692.45 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00 ' ":;:·
0.00 0.00 ..
182 212.06
· __ · ·'· • ... ),,"['~;';; l 0.00 :•: ''?'' "''~":
8,349.00
0.00
PageS
Total Fund col. A+ B Unrestricted
(C) (D)
0.00 0.00
7 259 729.55 7,094 715.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 -"o:oo > ••
0.00 . ::(D)O
6 692.45 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00 . ;;,:~<:;~~·t.-;~;
'. ~(-: .::' '~ ·.' . ;
0.00 ·a.oo >
182,212.06
0.00 .. ,:(.,,>; <. ·:.
: ·': ; ; "
8,349.00 "
0.00
2019-20 Budaet
Restricted (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
159_,356.00
0.00
17,500.00
0.00
05 61572 0000000 Form 01
Total Fund % Dlff col. D+ E Column
(F) C&F
0.00 0.0%
7 094,715.00 -2.3%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 -100.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
159,356.00 -12.5%
0.00 0.0%
17 500.00 109.6%
0.00 0.0%
Printed: 9/9/2019 1 :35 PM
Mark Twain Union Elementary Calaveras County
Description
Title Ill, Part A, English Leamer
Program
Public Charter Schools Grant Program (PCSGP)
Other NCLB I Every Student Succeeds Act
Career and Technical Education
All Other Federal Revenue
TOTAL FEDERAL REVENUE
OTHER STATE REVENUE
Other State Apportionments
ROC/P Entitlement Prior Years
Special Education Master Plan Current Year
Prior Years
All Other State Apportionments- Current Year
All Other State Apportionments- Prior Years
Child Nutrition Programs
Mandated Costs Reimbursements
Lottery - Unrestricted and Instructional Materials
Tax Relief Subventions Restricted Levies - Other
Homeowners' Exemptions
Other Subventions/In-Lieu Taxes
Pass-Through Revenues from State Sources
After School Education and Safety (ASES)
California Dept of Education SACS Financial Reporting Software- 2019.2.0 File: fund-a (Rev 06/04/2019)
Resource Codes
4203
4610
3020, 3040, 3041, 3045, 3060, 3061' 3110, 3150, 3155, 3177, 3180, 3181, 3182, 3185, 4050, 4123,4124,4126, 4127. 4128, 5510,
5630
3500-3599
All Other
6360
6500
6500
All Other
All Other
6010
Object Codes
8290
8290
8290
8290
8290
8319
8311
8319
8311
8319
8520
8550
8560
8575
8576
8587
8590
Unaudited Actuals General Fund
Unrestricted and Restricted Expenditures by Object
2018-19 Unaudited Actuals
Unrestricted (A)
Restricted (B)
5,939.00
0.00
21,263.00
0.00
0.00 0.00
6 692.45 217,763.06
0.00
0.00
0.00
0.00 0.00
0.00 I .. ," '··. :: '·'
0.00 0.00
163 489.00 0.00
129 859.35 55 379.60
'0.00 0.00 .. ··
0.00 0.00
0.00 0.00
0.00
Page7
Total Fund coi.A+B
(C)
5 939.00
0.00
21,263.00
0.00
0.00
224,455.51
0.00
0.00
0.00
0.00
0.00
0.00
163 489.00
185 238.95
0.00
0.00
0.00
0.00
Unrestricted (0)
0.00
0.00
·, >. ,,'·
0.00 ~ \ - ' :
.:o.oo
24 000.00
110 000.00
0.00
2019-20 Budget
Restricted (E)
6 000.00
0.00
169,952.00
0.00
0.00
352,808.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
38 000.00
0.00
0.00
0.00
0.00
05 61572 0000000 Form 01
Total Fund col. D+ E
(F)
6,000.00
0.00
169 952.00
0.00
0.00
352,808.00
0.00
0.00
0.00
0.00
0.00
0.00
24,000.00
148,000.00
0.00
0.00
0.00
0.00
%Diff Column C&F
1.0%
0.0%
699.3%
0.0%
0.0%
57.2%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
-85.3%
-20.1%
0.0%
0.0%
0.0%
0.0%
Printed: 9/912019 1 :35 PM
Mark Twain Union Elementary Calaveras County
Description
Charter School Facility Grant
Drug/AicoholfTobacco Funds
California Clean Energy Jobs Act
Career Technical Education Incentive Grant Program
American Indian Early Childhood Education
Specialized Secondary
Quality Education Investment Act
All Other State Revenue
TOTAL, OTHER STATE REVENUE
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-a (Rev 06/0412019)
Resource Codes
6030
6650,6690,6695
6230
6387
7210
7370
7400
All Other
Object Codes
8590
8590
8590
8590
8590
8590
8590
8590
Unaudited Actuals General Fund
Unrestricted and Restricted Expenditures by Object
2018-19 Unaudited Actuals
Unrestricted Restricted fA) fB)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00 616 107.00
293 348.35 671,486.60
PageS
2019-20 Budaet
Total Fund col. A+ B Unrestricted Restricted
fC) (D) (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
616 107.00 5,000.00 277,970.00
964,834.95 139,000.00 315,970.00
05 61572 0000000 Form 01
Total Fund %Diff 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%
282,970.00 -54.1%
454,970.00 -52.8%
Printed: 9/9/2019 1 :35 PM
Mark Twain Union Elementary Calaveras County
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 LCFF Deduction
Penalties and Interest from Delinquent Non-LCFF 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
Interagency Services
Mitigation/Developer Fees
All Other Fees and Contracts
Other Local Revenue Plus: Mise Funds Non-LCFF
California Dept of Education SACS Financial Reporting Software- 2019.2.0 File: fund-a (Rev 06/0412019)
Object Resource Codes Codes
8615
8616
8617
8618
8621
8622
8625
8629
8631
8632
8634
8639
8650
8660
8662
8671
8672
8675
8677
8681
8689
Unaudited Actuals General Fund
Unrestricted and Restricted Expenditures by Object
2018-19 Unaudited Actuals
Unrestricted Restricted fA) (B)
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:oo 0.00
17 970.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
8144.00 0.00
33 947.61 0.00
0.00 0.00 i·' ;
0.00 ..
0.00
0.00 0.00
12 152.03 0.00
0.00 0.00
0.00 0.00
50.00 0.00
Page9
Total Fund col. A+ B Unrestricted
(C) (0)
0.00 ·o.oo ;
0.00 0.00
0.00 0.00
0.00 o:oo
0.00 0.00
0.00 0.00
0.00 0.00
0.00 .. 0.00
17 970.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
8144.00 7 600.00
33 947.61 30 000.00
0.00 0.00
0.00 0.00
0.00 0.00
12 152.03 12 000.00
0.00 0.00
0.00 0.00
50.00 0.00
2019-20 Budaet
Restricted (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
0.00
·- -· ~
~ ~ . ~ 0.00 ·'·'
0.00
0.00
0.00
0.00
0.00 "
05 61572 0000000 Form 01
Total Fund % Dlff coi.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%
0.00 0.0%
0.00 -100.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
7,600.00 -6.7%
30 000.00 -11.6%
0.00 0.0%
0.00 0.0%
0.00 0.0%
12,000.00 -1.3%
0.00 0.0%
0.00 0.0%
0.00 -100.0%
Printed: 9/912019 1:35PM
Mark Twain Union Elementary calaveras County
Description (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
ROCIP 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
[OTAL REVENUES
California Dept of Education SACS Financial Reporting Software- 2019.2.0 File: fund-a (Rev 06/04/2019)
Resource Codes
6500
6500
6500
6360
6360
6360
All Other
All Other
All Other
Object Codes 8691
8697
8699
8710
8781-8783
8791
8792
8793
8791
8792
8793
8791
8792
8793
8799
Unaudited Actuals General Fund
Unrestricted and Restricted Expenditures by Object
2018-19 Unaudited Actuals
Unrestricted Restricted fA) (B)
0.00 0.00
0.00 0.00
61 084.94 44,467.06
27 677.93 0.00
0.00 0.00
0.00
0.00
. 0.00 . ·.
0.00
0.00
.. .::.T .... 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
161,026.51 44,467.06
7,720,796.86 933,716.72
Page 10
Total Fund col. A+ B Unrestricted
(C) (0)
0.00 0.00
0.00 ·o.oo 105 552.00 51 000.00
27 677.93 23,000.00
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
205 493.57 123 600.00
8 654,513.58 7 357,315.00
2019-20 Budaet
Restricted (E)
0.00
0.00
43 000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
43 000.00
711,778.00
05 61572 0000000 Form 01
Total Fund % Olff col. 0+ E Column
(f) C&F 0.00 0.0%
0.00 0.0%
94 000.00 -10.9%
23,000.00 -16.9%
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%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
166 600.00 -18.9%
8 069 093.00 -6.8%
Printed: 9/912019 1:35PM
Mark Twain Union Elementary Calaveras County
DescriRtlon
CERTIFICATED SALARIES
Certificated Teachers' Salaries
Certificated Pupil Support Salaries
Resource Codes
Certificated Supervisors' and Administrators' Salaries
Other Certificated Salaries
TOTAL CERTIFICATED SALARIES
CLASSIFIED SALARIES
Classified Instructional Salaries
Classified Support Salaries
Classified Supervisors' and Administrators' Salaries
Clerical, Technical and Office Salaries
Other Classified Salaries
TOTAL, CLASSIFIED SALARIES
EMPLOYEE BENEFITS
STRS
PERS
OASDI/Medicare/Aitemative
Health and Welfare Benefits
Unemployment Insurance
Workers' Compensation
OPEB, Allocated
OPEB, Active Employees
Other Employee Benefits
TOTAL EMPLOYEE BENEFITS
BOOKS AND SUPPLIES
Approved Textbooks and Core Curricula Materials
Books and Other Reference Materials
Materials and Supplies
California Dept of Education SACS Financial Reporting Software- 2019.2.0 File: fund-a (Rev 06/0412019)
Object Codes
1100
1200
1300
1900
2100
2200
2300
2400
2900
3101-3102
3201-3202
3301-3302
3401-3402
3501-3502
3601-3602
3701-3702
3751-3752
3901-3902
4100
4200
4300
Unaudited Actuals General Fund
Unrestricted and Restricted Expenditures by Object
2018-19 Unaudited Actuals
Unrestricted Restricted (A) (B)
2 255 360.51 531 199.60
0.00 0.00
308 003.47 150.00
58 301.04 10,160.00
2,621 665.02 541 509.60
1 237.99 399 434.62
373 726.01 58 502.57
146 724.75 49 264.17
266 341.12 0.00
65 824.52 0.00
853 854.39 507 201.36
415 243.29 568,434.04
135 696.58 164 765.70
99 989.37 44 598.47
451 784.20 152 306.47
2 720.19 493.47
75 590.52 22 958.22
78 578.71 0.00
0.00 0.00
14 300.52 10 265.72
1 273 903.38 963 822.09
989.98 21,047.28
12 769.06 9,575.67
202,889.14 29,938.28
Page 11
Total Fund col. A+ B Unrestricted
(C) (D)
2 786 560.11 2 123,491.00
0.00 0.00
308 153.47 311,016.00
68 461.04 77,362.00
3163174.62 2 511,869.00
400 672.61 2 000.00
432 228.58 386 033.00
195,988.92 137 617.00
266 341.12 269 319.00
65 824.52 73 346.00
1 361,055.75 868,315.00
983 677.33 427 612.00
300 462.28 177,072.00
144 587.84 98,236.00
604 090.67 464 899.00
3 213.66 1 597.00
98 548.74 81 219.00
78 578.71 60159.00
0.00 0.00
24 566.24 13 207.00
2 237 725.47 1 324 001.00
22 037.26 2 000.00
22 344.73 7 000.00
232,827.42 210,321.00
2019-20 Budaet
Restricted (E)
544 419.00
0.00
0.00
10 076.00
554 495.00
408 022.00
56,869.00
45,654.00
0.00
50.00
510 595.00
372,523.00
102,303.00
45 780.00
172,600.00
514.00
25,502.00
0.00
0.00
3 956.00
723,178.00
80,167.00
13 600.00
36,800.00
05 61572 0000000 Form 01
Total Fund % Dlff col. D + E Column
(F) C&F
2 667,910.00 -4.3%
0.00 0.0%
311,016.00 0.9%
87,438.00 27.7%
3 066,364.00 -3.1%
410,022.00 2.3%
442,902.00 2.5%
183 271.00 -6.5%
269 319.00 1.1%
73 396.00 11.5%
1 378 910.00 1.3%
800,135.00 -18.7%
279 375.00 -7.0%
144 016.00 -0.4%
637,499.00 5.5%
2,111.00 -34.3%
106 721.00 8.3%
60159.00 -23.4%
0.00 0.0%
17,163.00 -30.1%
2 047179.00 -8.5%
82 167.00 272.9%
20600.00 -7.8%
247,121.00 6.1%
Printed: 9/912019 1:35PM
Mark Twain Union Elementary Calaveras County
Description
Noncapitalized 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 - lnterfund
Professional/Consulting Services and Operating Expenditures
Communications
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
California Dept of Education SACS Financial Reporting Software- 2019.2.0 File: fund-a (Rev 06/04/2019)
Object Codes
4400
4700
5100
5200
5300
5400-5450
5500
5600
5710
5750
5800
5900
Unaudited Actuals General Fund
Unrestricted and Restricted Expenditures by Object
2018-19 Unaudited Actuals
Unrestricted Restricted fA) (B)
2 685.35 3160.06
0.00 0.00
219 333.53 63 721.29
88 560.00 74 422.00
9 659.35 5 730.98
10 573.60 0.00
71 637.45 0.00
171 055.57 0.00
41 919.99 29 714.97
(9 389.50) 9 389.50
0.00 0.00
232 593.81 297 907.76
67 230.72 8.09
683 840.99 417,173.30
Page 12
Total Fund col. A+ B Unrestricted
(C) (D)
5 845.41 9,380.00
0.00 0.00
283 054.82 228 701.00
162 982.00 90 000.00
15 390.33 17 526.00
10 573.60 11 040.00
71 637.45 72 200.00
171 055.57 199 051.00
71 634.96 45 730.00
0.00 (12,000.00)
0.00 0.00
530 501.57 285 500.00
67 238.81 90 300.00
1101 014.29 799,347.00
2019-20 Budaet
Restricted (E)
0.00
0.00
130 567.00
157,060.00
20 583.00
0.00
0.00
0.00
30,020.00
12,000.00
0.00
343,533.00
50.00
563,246.00
05 61572 0000000 Form 01
Total Fund % Dlff col. D+E Column
(F) C&F
9,380.00 60.5%
0.00 0.0%
359,268.00 26.9%
247,060.00 51.6%
38,109.00 147.6%
11,040.00 4.4%
72,200.00 0.8%
199,051.00 16.4%
75,750.00 5.7%
0.00 0.0%
0.00 0.0%
629,033.00 18.6%
90,350.00 34.4%
1 ,362,593.00 23.8%
Printed: 9/9/2019 1 :35 PM
Mark Twain Union Elementary Calaveras County
OescriDtlon
CAPITAL OUTLAY
Land
Land Improvements
Buildings and Improvements of Buildings
Books and Media for New School Libraries or Major Expansion of School Libraries
Equipment
Equipment Replacement
TOTAL CAPITAL OUTLAY
Resource Codes
OTHER OUTGO (excluding Transfers of Indirect Costs)
Tuition Tuition for Instruction Under lnterdistrict Attendance Agreements
State Special Schools
Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools
Payments to County Offices
Payments to JPAs
Transfers of Pass-Through Revenues To Districts or Charter Schools
To County Offices
ToJPAs
Special Education SELPA Transfers of Apportionments To Districts or Charter Schools
To County Offices
ToJPAs
ROC/P Transfers of Apportionments To Districts or Charter Schools
To County Offices
ToJPAs
Other Transfers of Apportionments
All Other Transfers
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-a (Rev 06/04/2019}
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
Unaudited Actuals General Fund
Unrestricted and Restricted Expenditures by Object
2018-19 Unaudited Actuals
Unrestricted Restricted fA) (B)
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
10,143.43 0.00
10 143.43 0.00
0.00 0.00
0.00 64,161.40
0.00 0.00
0.00 92 240.47
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
Page 13
Total Fund coi.A+B Unrestricted
(C) (0)
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
10 143.43 0.00
10 143.43 0.00
0.00 0.00
64,161.40 0.00
0.00 0.00
92 240.47 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00 1>: '' ' (:·'.
0.00 _:__
0.00
0.00 .,· .
0.00 '>
0.00 '
0.00
0.00 0.00
0.00 0.00
2019-20 Budget
Restricted (E)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
67,125.00
0.00
162,585.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
05 61572 0000000 Form 01
Total Fund % Olff col. 0+ E Column
jF_l C&F
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 -100.0%
0.00 -100.0%
0.00 0.0%
67,125.00 4.6%
0.00 0.0%
162,585.00 76.3%
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%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 9/9/2019 1 :35 PM
Mark Twain Union Elementary Calaveras County
Description
All Other Transfers Out to All Others
Debt Service Debt Service - Interest
Other Debt Service - Principal
Resource Codes
TOTAL OTHER OUTGO (excluding Transfers of Indirect Costs)
OTHER OUTGO -TRANSFERS OF INDIRECT COSTS
Transfers of Indirect Costs
Transfers of Indirect Costs - lnterfund
TOTAL OTHER OUTGO- TRANSFERS OF INDIRECT COSTS
TOTAL EXPENDITURES
California Dept of Education SACS Financial Reporting Software- 2019.2.0 File: fund-a (Rev 06/0412019)
Object Codes
7299
7438
7439
7310
7350
Unaudited Actuals General Fund
Unrestricted and Restricted Expenditures by Object
2018-19 Unaudited Actuals
Unrestricted Restricted (A) (B)
0.00 0.00
10,205.10 0.00
51,835.12 0.00
62,040.22 156,401.87
(14 943.54) 14 943.54
0.00 0.00
(14 943.54\ 14,943.54
5,709,837.42 2,664,773.05
Page 14
2019-20 Budget
Total Fund col. A+ B Unrestricted Restricted
fC) fD) fE)
0.00 0.00 0.00
10 205.10 7 094.00 0.00
51 835.12 54 560.00 0.00
218 442.09 61 654.00 229 710.00
0.00 {10911.00\ 10_,_911.00
0.00 0.00 0.00
0.00 {10 911.00) 10_,_911.00
8 374 610.47 5 782,976.00 2 722.702.00
05 61572 0000000 Form 01
Total Fund % Diff col. D+ E Column
(F) C&F
0.00 0.0%
7,094.00 -30.5%
54,560.00 5.3%
291 364.00 33.4%
0.00 0.0%
0.00 0.0%
0.00 0.0%
8,505 678.00 1.6%
Printed: 9/912019 1:35PM
Mark Twain Union Elementary Calaveras County
Description
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
From: Special Reserve Fund
From: Bond Interest and Redemption Fund
Other Authorized lnterfund Transfers In
t!U TOTAL INTERFUND TRANSFERS IN
INTERFUND TRANSFERS OUT
To: Child Development Fund
To: Special Reserve Fund
To: State School Building Fund/ County School Facilities Fund
To: Cafeteria Fund
Other Authorized lnterfund Transfers Out
(b)_ TOTAL, INTERFUND TRANSFERS OUT
OTHER SOURCES/USES
SOURCES
State Apportionments Emergency Apportionments
Proceeds
Proceeds from Disposal of Capital Assets
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
All Other Financing Sources
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-a (Rev 06/0412019)
Object Resource Codes Codes
8912
8914
8919
7611
7612
7613
7616
7619
8931
8953
8965
8971
8972
8973
8979
Unaudited Actuals General Fund
Unrestricted and Restricted Expenditures by Object
2018-19 Unaudited Actuals
Unrestricted Restricted fA) (8)
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
34 617.85 0.00
100 000.00 0.00
134,617.85 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
Page 15
2019-20 Budget
Total Fund col. A+ B Unrestricted Restricted
(C) (D) (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 0.00
0.00 0.00 0.00
0.00 0.00 0.00
34,617.85 0.00 0.00
100,000.00 50 000.00 0.00
134 617.85 50,000.00 0.00
< • • '; • ' • _, : :.~ -·. ~ '<
0.00 0.00 ··Lo;oo
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
05 61572 0000000 Form 01
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%
0.00 -100.0%
50 000.00 -50.0%
50,000.00 -62.9%
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%
Printed: 9/912019 1:35PM
Mark Twain Union Elementary Calaveras County
Description
(c) 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
(e) TOTAL CONTRIBUTIONS
TOTAL, OTHER FINANCING SOURCES/USES J.a - b + c - d + e)
California Dept of Education SACS Financial Reporting Software- 2019.2.0 File: fund-a (Rev 06/0412019)
Resource Codes Object Codes
7651
7699
8980
8990
Unaudited Actuals General Fund
Unrestricted and Restricted Expenditures by Object
2018-19 Unaudited Actuals
Unrestricted Restricted (A) (B)
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
(1,790,755.83' 1 790 755.83
0.00 0.00
(1,790,755.83' 1 790 755.83
(1 925 373.68) 1 790 755.83
Page 16
Total Fund coi.A+B Unrestricted
(C) (D)
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 (1 963 000.001
0.00 0.00
0.00 (1 963 000.00)
(134 617.85' (2 013 000.00)
2019-20 Budget
Restricted (E)
0.00
0.00
0.00
0.00
1 963 000.00
0.00
1 963 000.00
1 963 000.00
05 61572 0000000 Form 01
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%
_(50 000.00 -62.9%
Printed: 9/912019 1 :35 PM
Mark Twain Union Elementary Calaveras County
Description
A. REVENUES
1) LCFF Sources
2) Federal Revenue
3) Other State Revenue
4) Other local Revenue
5J TOTAl REVENUES
B. EXPENDITURES (Objects 1000-7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
8) Plant Services
9) Other Outgo r
10) TOTAL EXPENDITURES
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (AS- B10)
D. OTHER FINANCING SOURCES/USES
1) lnterfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
Function Codes
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7000-7999
8000-8999
9000-9999
4) TOTAL OTHER FINANCING SOURCES/USES
California Dept of Education SACS Financial Reporting Software- 2019.2.0 File: fund-a (Rev 02121/2018)
Object Codes
8010-8099
8100-8299
8300-8599
8600-8799
Except 7600-7699
8900-8929
7600-7629
8930-8979
7630-7699
8980-8999
Unaudited Actuals General Fund
Unrestricted and Restricted Expenditures by Function
2018-19 Unaudited Actuals
Unrestricted Restricted (A) (B)
7 259 729.55 0.00
6 692.45 217 763.06
293 348.35 671486.60
161 026.51 44 467.06
7 720 796.86 933 716.72
3,322 544.55 2,053,810.55
576 032.65 41,998.06
507 346.05 129 973.43
25 615.38 1,782.00
0.00 0.00
0.00 11 636.89
745 794.26 53,266.49
470,464.31 215 903.76
62,040.22 156 401.87
5 709 837.42 2 664 773.05
2 010 959.44 (1 731 056.33\
0.00 0.00
134 617.85 0.00
0.00 0.00
0.00 0.00
(1 790,755.83' 1 790 755.83
(1 925 373.68\ 1 790 755.83
Page 1
Total Fund coi.A+B U nrestrlcted
(C) (D)
7 259 729.55 7 094 715.00
224 455.51 0.00
964 834.95 139 000.00
205 493.57 123,600.00
8 654 513.58 7,357 315.00
5 376 355.10 3,165 337.00
618 030.71 616 668.00
637 319.48 606,413.00
27 397.38 25 578.00
0.00 0.00
11 636.89 0.00
799 060.75 817 260.00
686,368.07 490,066.00
218,442.09 61,654.00
8 374 610.47 5 782 976.00
279 903.11 1 574 339.00
0.00 0.00
134_._617.85 50 000.00
0.00 0.00
0.00 0.00
0.00 (1,963,000.00)
(134 617.85\ (2 013 000.00)
2019-20 Budaet
Restricted (E)_
0.00
352,808.00
315 970.00
43,000.00
711 778.00
1,999,276.00
26,439.00
231,024.00
612.00
0.00
13 686.00
21,955.00
200 000.00
229,710.00
2 722 702.00
(2 010 924.00)
0.00
0.00
0.00
0.00
1 963 000.00
1 963 000.00
05 61572 0000000 Form 01
Total Fund % Dlff col. D+ E Column
(f) C&F
7 094 715.00 -2.3%
352 808.00 57.2%
454,970.00 -52.8%
166,600.00 -18.9%
8 069 093.00 -6.8%
5 164 613.00 -3.9%
643,107.00 4.1%
837,437.00 31.4%
26190.00 -4.4%
0.00 0.0%
13 686.00 17.6%
839 215.00 5.0%
690 066.00 0.5%
291 364.00 33.4%
8 505 678.00 1.6%
(436 585.00 -256.0%
0.00 0.0%
50 000.00 -62.9%
0.00 0.0%
0.00 0.0%
0.00 0.0%
(50 000.00\ -62.9%
Printed: 9/9/2019 1:35PM
Mark Twain Union Elementary Calaveras County
Description
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
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 + F1e)
Components of Ending Fund Balance a) Nonspendable
Revolving Cash
Stores
Prepaid Items
All Others
b) Restricted
c) Committed Stabifization Arrangements
Other Commitments (by Resource/Object)
d) Assigned
Other Assignments (by ResourceJObject)
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassigned/Unaonronriated Amount
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-a (Rev 0212112018)
Object Function Codes Codes
9791
9793
9795
9711
9712
9713
9719
9740
9750
9760
9780
9789
9790
Unaudited Actuals General Fund
Unrestricted and Restricted Expenditures by Function
2018-19 Unaudited Actuals
Unrestricted Restricted (A) (B)
85 585.76 59 699.50
1 746 270.09 36 589.41
0.00 0.00
1 746 270.09 36,589.41
0.00 0.00
1 746,270.09 36,589.41
1 831 855.85 96,288.91
1 500.00 '• ·o;oo ··.
0.00 0.00
19 721.34 0.00
0.00 0.00
0.00; 96,288.91
0.00 '' ' .:. '0.00 .· .·:_!;;,: :". '> '
0.00 . ' : ·0:00-·; .. · ·.~.:
42 682.60 0.00
340 369.00 0.00
1 427 582.91 0.00
Page2
2019-20 Budget
Total Fund col. A+ B Unrestricted Restricted
(C) (D) (E)
145 285.26 (438 661.00\ (47 924.00)
1 782 859.50 1 831 ,855.85 96,288.91
0.00 0.00 0.00
1 782 859.50 1,831 855.85 96 288.91
0.00 0.00 0.00
1 782 859.50 1 831 855.85 96 288.91
1 928,144.76 1 393194.85 48 364.91
1,500.00 1 500.00 0.00
0.00 0.00 0.00
19 721.34 0.00 0.00
0.00 0.00 0.00
96 288.91 0.00 90 749.27 '
0.00 0.00 :;.;;'> .. ' '' o.oo 0.00 0.00
:::' ,. '
'·,,:,:,., 0.00 ,:(•'·:;>'. _::
42,682.60 45112.60 0.00 ."
:' 340 369.00 339 634.00 0.00
1 427 582.91 1 006 948.25 (42 384.36)
05 61572 0000000 Form 01
Total Fund % Dlff col. D+ E Column
(F) C&F
(486 585.00' -434.9%
1 928144.76 8.1%
0.00 0.0%
1 928 144.76 8.1%
0.00 0.0%
1,928,144.76 8.1%
1_,441,559. 76 -25.2%
1,500.00 O.Oo/o
0.00 0.0%
0.00 -100.0%
0.00 0.0%
90,749.27 -5.8%
0.00 0.0%
0.00 O.Oo/o
45,112.60 5.7%
339 634.00 -0.2%
964 563.89 -32.4%
Printed: 9/912019 1 :35 PM
Mark Twain Union Elementary Calaveras County
Resource Description
Lottery: Instructional Materials
Unaudited Actuals General Fund
Exhibit: Restricted Balance Detail
6300
7311
7510
9010
Classified School Employee Professional Development Block Grant
Low-Performing Students Block Grant
Other Restricted Local
Total, Restricted Balance
California Dept of Education
2018-19 Unaudited Actuals
42,398.51
6,526.00
25,327.64
22,036.76
05 61572 0000000 Form 01
2019-20 Budget
70,398.51
0.00
0.00
20,350.76
96,288.91 90,749.27
SACS Financial Reporting Software- 2019.2.0 File: fund-a (Rev 04/17/2019) Page 1 Printed: 9/9/2019 1:36PM
Mark Twain Union Elementary Calaveras County
Description
A. REVENUES
1) LCFF Sources
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
Sl 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 EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (AS - B9)
D. OTHER FINANCING SOURCES/USES
1) lnterfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4) TOTAL OTHER FINANCING SOURCES/USES
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund·b (Rev 04/0312019)
Unaudited Actuals Cafeteria Special Revenue Fund
Expenditures by Object
2018-19 Resource Codes Obiect Codes Unaudited Actuals
.· .. :
8010-8099 ... 0.00
8100-8299 240 730.60
8300-8599 24 932.66
8600-8799 47 451.08
313 114.34
1000-1999 0.00
2000-2999 111 764.79
3000-3999 66 458.93
4000-4999 159 179.26
5000-5999 10104.11
6000-6999 0.00
7100-7299, 7400-7499 0.00
7300-7399 0.00
347 507.09
(34 392.75)
8900-8929 34 617.85
7600-7629 0.00
8930-8979 0.00
7630-7699 0.00
8980-8999 ·: 0.00
34 617.85
Page 1
2019-20 Budget
·-··
· .. :c{o<r
248 500.00
19,200.00
46 300.00
314 000.00
0.00
110,733.00
50 286.00
142 981.00
10 000.00
0.00
0.00
0.00
314 000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
05 61572 0000000 Form 13
Percent Difference
0;0%
3.2%
-23.0%
-2.4%
0.3%
0.0%
-0.9%
-24.3%
-10.2%
-1.0%
0.0%
0.0%
0.0%
-9.6%
-100.0%
-100.0%
0.0%
0.0%
0.0%
0.0%
-100.0%
Printed: 91912019 1:33 PM
Mark Twain Union Elementary Calaveras County
Description
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
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 + F1e) Components of Ending Fund Balance a) Nonspendable
Revolving Cash
Stores
Prepaid Items
All Others
b) Restricted
c) Committed Stabilization Arrangements
Other Commitments
d) Assigned Other Assignments
e) Unassigned/Unappropriated Reserve for Economic Uncertainties
Unassianed/Unaoorooriated Amount
California Dept of Education SACS Financial Reporting Software- 2019.2.0 File: fund-b (Rev 04/0312019)
Unaudited Actuals Cafeteria Special Revenue Fund
Expenditures by Object
2018-19 Resource Codes Object Codes Unaudited Actuals
225.10
9791 53 774.90
9793 0.00
53 774.90
9795 0.00
53,774.90
54 000.00
9711 2,500.00
9712 6 105.63
9713 1,884.00
9719 ~0.00
9740 43,510.37 . '·' '"" ;.·~·
9750 0;00.;'
9760 0.00
9780 0.00
9789 0.00
9790 0.00
Page2
2019-20 Budget
0.00
54 000.00
0.00
54 000.00
0.00
54 000.00
54 000.00
2 500.00
6 105.63
1 884.00
0.00
43 510.37
l:i .. : 0.00
0.00
0.00
0.00
0.00
05 61572 0000000 Form 13
Percent Difference
·100.0%
0.4%
0.0%
0.4%
0.0%
0.4%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
Printed: 91912019 1:33PM
c Twain Union Elementary tveras County
Unaudited Actuals Cafeteria Special Revenue Fund
Expenditures by Object
2018-19
~scription Resource Codes Obiect Codes Unaudited Actuals
.ASSETS 1) Cash 9110 354.88
a) in County Treasury
1) Fair Value Adjustment to Cash in County Treasury 9111 0.00
9120 0.00
b) in Banks
c) in Revolving Cash Account 9130 2,500.00
d) with Fiscal AgenVTrustee 9135 0.00
e) Collections Awaiting Deposit 9140 0.00
9150 0.00 2) Investments
3) Accounts Receivable 9200 39 107.48
4) Due from Grantor Government 9290 0.00
5) Due from Other Funds 9310 8 617.85
6) Stores 9320 6,105.63
7) Prepaid Expenditures 9330 1 884.00
8) Other Current Assets 9340 0.00
Ql TOTAL ASSETS 58 569.84
H. DEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources 9490 0.00
2) TOTAL DEFERRED OUTFLOWS 0.00
I. LIABILITIES
1) Accounts Payable 9500 2,551.30
2) Due to Grantor Governments 9590 0.00
3) Due to Other Funds 9610 0.00
4) Current Loans 9640
5) Unearned Revenue 9650 2 018.54
6) TOTAL LIABILITIES 4 569.84
J. DEFERRED INFLOWS OF RESOURCES
1) Deferred Inflows of Resources 9690 0.00
2) TOTAL DEFERRED INFLOWS 0.00
K. FUND EQUITY
Ending Fund Balance, June 30
I (must aaree with line F2\ lG9 + H2\ _ (l6 + J2) 54 000.00
tlcifosm~ Dept of Education 1 Fmanclal Re-..· ~· ···-~ ~ ·- - ~~·lllg Software· 2019.2.0
2019-20 Budaet
05 61572 0000000 Form 13
Percent Difference
Mark Twain Union Elementary Calaveras County
Description
FEDERAL REVENUE
Child Nutrition Programs
Donated Food Commodities
All Other Federal Revenue
TOTAL FEDERAL REVENUE
OTHER STATE REVENUE
Child Nutrition Programs
All Other State Revenue
TOTAL OTHER STATE REVENUE
OTHER LOCAL REVENUE
Other Local Revenue
Sales Sale of Equipment/Supplies
Food Service Sales
Leases and Rentals
Interest
Net Increase (Decrease) in the Fair Value of Investments
Fees and Contracts
Interagency Services
Other Local Revenue
All Other Local Revenue
TOTAL OTHER LOCAL REVENUE
TOTAL REVENUES
California Dept of Education SACS Financial Reporting Software- 2019.2.0 File: fund-b (Rev 04/0312019)
Unaudited Actuals Cafeteria Special Revenue Fund
Expenditures by Object
2018·19 Resource Codes Obiect Codes Unaudited Actuals
8220 240 730.60
8221 0.00
8290 0.00
240 730.60
8520 18,350.66
8590 6 582.00
24 932.66
8631 0.00
8634 47149.84
8650 0.00
8660 0.00
8662 0.00
8677 0.00
8699 301.24
47 451.08
313 114.34
Page4
2019·20 Budget
248 500.00
0.00
0.00
248 500.00
19 200.00
0.00
19 200.00
0.00
46 000.00
0.00
(500.00)
0.00
0.00
800.00
46 300.00
314 000.00
05 61572 0000000 Form 13
Percent Difference
3.2%
0.0%
0.0%
3.2%
4.6%
-100.0%
-23.0%
0.0%
-2.4%
0.0%
New
0.0%
0.0%
165.6%
-2.4%
0.3%
Printed: 91912019 1:33PM
Mark Twain Union Elementary Calaveras County
Descriotion
CERTIFICATED SALARIES
Certificated Supervisors' and Administrators' Salaries
Other Certificated Salaries
TOTAL CERTIFICATED SALARIES
CLASSIFIED SALARIES
Classified Support Salaries
Classified Supervisors' and Administrators' Salaries
Clerical, Technical and Office Salaries
Other Classified Salaries
TOTAL CLASSIFIED SALARIES
EMPLOYEE BENEFITS
STRS
PERS
OASDI/Medicare/Altemative
Health and Welfare Benefits
Unemployment Insurance
Workers' Compensation
OPEB, Allocated
OPEB, Active Employees
Other Employee Benefits
TOTAL EMPLOYEE BENEFITS
BOOKS AND SUPPLIES
Books and Other Reference Materials
Materials and Supplies
Noncapitalized Equipment
Food
TOTAL BOOKS AND SUPPLIES
California Dept of Education SACS Financial Reporting Software • 2019.2.0 File: fund-b (Rev 04/0312019)
Unaudited Actuals Cafeteria Special Revenue Fund
Expenditures by Object
2018-19 Resource Codes Object Codes Unaudited Actuals
1300 0.00
1900 0.00
0.00
2200 49 099.83
2300 62 664.96
2400 0.00
2900 0.00
111 764.79
3101-3102 0.00
3201-3202 23 747.18
3301-3302 8 007.85
3401-3402 23 363.84
3501-3502 52.96
3601-3602 2 446.06
3701-3702 7,716.70
3751-3752 0.00
3901-3902 1 124.34
66458.93
4200 0.00
4300 1 100.49
4400 9 835.03
4700 148 243.74
159179.26
Page5
2019-20 Budget
0.00
0.00
0.00
51 316.00
59 417.00
0.00
0.00
110 733.00
0.00
22,432.00
8,120.00
6 720.00
54.00
2 661.00
9 260.00
0.00
1 039.00
50,286.00
0.00
1,450.00
0.00
141 531.00
142 981.00
05 61572 0000000 Form 13
Percent Difference
0.0%
O.Oo/o
0.0%
4.5%
-5.2%
0.0%
0.0%
-0.9%
0.0%
-5.5%
1.4%
-71.2%
2.0%
8.8%
20.0%
0.0%
-7.6%
-24.3%
0.0%
31.8%
-100.0%
-4.5%
-10.2%
Printed: 919/2019 1:33PM
Mark Twain Union Elementary Calaveras County
Unaudited Actuals Cafeteria Special Revenue Fund
Expenditures by Object
2018-19 Description 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 - lnterfund
Professional/Consulting Services and Operating Expenditures
Communications
TOTAL SERVICES AND OTHER OPERATING EXPENDITURES
CAPITAL OUTLAY
Buildings and Improvements of Buildings
Equipment
Equipment Replacement
TOTAL CAPITAL OUTLAY
OTHER OUTGO (excluding Transfers of Indirect Costs)
Debt Service
Debt Service - Interest
Other Debt Service - Principal
TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)
OTHER OUTGO -TRANSFERS OF INDIRECT COSTS
Transfers of Indirect Costs -lnterfund
TOTAL OTHER OUTGO- TRANSFERS OF INDIRECT COSTS
TOTAL EXPENDITURES
California Dept of Education SACS FinanCial Reporting Software- 2019.2.0 File: fund-b (Rev 04/03/2019)
Object Codes Unaudited Actuals
5100 0.00
5200 323.00
5300 0.00
5400-5450 0.00
5500 0.00
5600 5,254.58 .··
5710 ':: 0.00' ..
5750 0.00
5800 4,526.53
5900 0.00
10,104.11
6200 0.00
6400 0.00
6500 0.00
0.00
7438 0.00
7439 0.00
0.00
7350 0.00
0.00
347 507.09
PageS
2019-20 Budget
0.00
1 200.00
0.00
0.00
0.00
6,000.00
0.00
0.00
2,700.00
100.00
10 000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
314 000.00
05 61572 0000000 Form 13
Percent Difference
0.0%
271.5%
0.0%
0.0%
0.0%
14.2%
·.· 0.0%
0.0%
-40.4%
New
-1.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
-9.6%
Printed: 9/9/2019 1:33PM
Mark Twain Union Elementary Calaveras County
DescriDtion
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
From: General Fund
Other Authorized lnterfund Transfers In
(a) TOTAL INTERFUND TRANSFERS IN
INTERFUND TRANSFERS OUT
Other Authorized lnterfund Transfers Out
(b) TOTAL INTERFUND TRANSFERS OUT
OTHER SOURCES/USES
SOURCES
Other Sources
Transfers from Funds of Lapsed/Reorganized LEAs
Long-Term Debt Proceeds
Proceeds from Capital Leases
All Other Financing Sources
(c) 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
(e) TOTAL CONTRIBUTIONS
TOTAL, OTHER FINANCING SOURCES/USES (a • b + c- d + e)
California Dept of Education SACS Financial Reporting Software- 2019.2.0 File: fund·b (Rev 04/03/2019)
Unaudited Actuals Cafeteria Special Revenue Fund
Expenditures by Object
2018-19 Resource Codes Obiect Codes Unaudited Actuals
8916 34,617.85
8919 0.00
34 617.85
7619 0.00
0.00
8965 0.00
8972 0.00
8979 0.00
0.00
7651 0.00
7699 0.00
0.00
8980 0.00
8990 0.00'
'0~00
34,617.85
Page7
2019-20 Budget
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
05 61572 0000000 Form 13
Percent Difference
-100.0%
0.0%
-100.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
-100.0%
Printed: 919/2019 1:33PM
Mark Twain Union Elementary Calaveras County
Unaudited Actuals Cafeteria Special Revenue Fund Exhibit: Restricted Balance Detail
2018-19 Resource Description Unaudited Actuals
5310 Child Nutrition: School Programs (e.g., School Lunch, School 43,510.37
Total, Restricted Balance
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/17/2019)
43,510.37
Page 1
05 61572 0000000 Form 13
2019-20 Budget
43,510.37
43,510.37
Printed: 9/9/2019 1:34PM
Mark Twain Union Elementary Calaveras County ·
Descrlotlon
A. REVENUES
1) LCFF Sources
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5) TOTAL REVENUES
B. EXPENDITURES (Objects 1000·7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
8) Plant Services
9) Other Outgo
1 Ol TOTAL EXPENDITURES
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 • B10)
D. OTHER FINANCING SOURCES/USES
1) lnterfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4) TOTAL OTHER FINANCING SOURCES/USES
California Dept of Education SACS Financial Reporting Software- 2019.2.0 File: fund-b (Rev 04/0312019)
Unaudited Actuals Cafeteria Special Revenue Fund
Expenditures by Function
2018·19 Function Codes ObJect Codes Unaudited Actuals
,,. .... •·:> }"
2019·20 Budget
,,.,_;.:;_ ;;: ! ::::. ,., .. . ...
.
.1:-· ..
.. -... 8010-8099 :·(too 0.00
8100-8299 240 730.60 248 500.00
8300-8599 24 932.66 19 200.00
8600-6799 47,451.06 46 300.00
313114.34 314 000.00
1000-1999 . >:8.od: 17 ... :o.oo ..
2000-2999 o:oo 0.00
3000-3999 347 507.09 314 000.00
4000-4999 0~00 0.00
5000-5999 0.00 0.00
6000-6999 0.00 0.00
7000-7999 0.00 0.00
8000-8999 0.00 0.00
Except 9000-9999 7600-7699 0.00 0.00
347 507.09 314 000.00
1_34 392.75) 0.00
8900-6929 34 617.85 0.00
7600-7629 0.00 0.00
8930-8979 0.00 0.00
7630-7699 0.00 0.00
8980-6999 0.00 0.00
34 617.85 0.00
Page 1
05 61572 0000000 Form 13
Percent Difference
.>' ':;;_ ·.: \
o:o%
3.2%
-23.0%
-2.4%
0.3%
0.0%
0.0%
-9.6%
'0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
-9.6%
-100.0%
-100.0%
0.0%
0.0%
0.0%
0.0%
-100.0%
Printed: 91912019 1:34PM
Mark Twain Union Elementary Calaveras County
Description
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
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 + F1e)
Components of Ending Fund Balance a) Nonspendable
Revolving Cash
Stores
Prepaid Items
All Others
b) Restricted
c) Committed Stabilization Arrangements
Other Commitments (by Resource/Object)
d) Assigned Other Assignments (by Resource/Object)
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassianed/Unaoorooriated Amount
California Dept of Education SACS Financial Reporting Software- 2019.2.0 File: fund-b (Rev 04/0312019)
Unaudited Actuals Cafeteria Special Revenue Fund
Expenditures by Function
2018-19 Function Codes OQiect Codes Unaudited Actuals
225.10
9791 53,774.90
9793 0.00
53 774.90
9795 0.00
53 774.90
54 000.00
9711 2 500.00
9712 6105.63
9713 1,884.00
9719 0.00
9740 43 510.37
9750 o:oo
9760 0.00
9780 0.00
9789 o:oo
9790 0.00
Page2
2019-20 Budget
0.00
54 000.00
0.00
54 000.00
0.00
54 000.00
54 000.00
2 500.00
6 105.63
1 884.00
0.00
43 510.37
0.00
0.00
0.00
0.00
0.00
05 61572 0000000 Form 13
Percent Difference
-100.0%
0.4%
0.0%
0.4%
0.0%
0.4%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
Printed: 91912019 1:34PM
Mark Twain Union Elementary Calaveras County
Description
A. REVENUES
1) LCFF 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 EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (AS - B9)
D. OTHER FINANCING SOURCES/USES
1) lnterfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4) TOTAL OTHER FINANCING SOURCES/USES
California Dept of Education SACS Financial Reporting Software· 2019.2.0 File: fund-b (Rev 04/0312019)
Unaudited Actuals Deferred Maintenance Fund
Expenditures by Object
2018-19 Resource Codes ObJect Codes Unaudited Actuals
8010-8099 0.00 :~' : .. ~~ ,· ~ .~~~:~>:~~;~
8100-8299 o:oo:
8300-8599 0.00
8600-8799 2,788.96
2 788.96
1000-1999 0.00
2000-2999 0.00
3000-3999 0.00
4000-4999 4,425.41
5000-5999 8 789.81
6000-6999 31 353.52
7100-7299, 7400-7499 0.00
7300-7399 0.00-
44 568.74
(41 779.78)
8900-8929 100 000.00
7600-7629 0.00
8930-8979 0.00
7630-7699 0.00
8980-8999 0.00
100 000.00
Page 1
2019-20 Budget
0.00
U< -i:···
,• o.oo
0.00
30 000.00
30 000.00
0.00
0.00
0.00
0.00
15 000.00
50 000.00
0.00
0.00
65 000.00
(35 000.00)
50 000.00
0.00
0.00
0.00
0.00
50 000.00
05 61572 0000000 Form 14
Percent Difference
0.0%
0.0%
0.0%
975.7%
975.7%
0.0%
0.0%
0.0%
-100.0%
70.7%
59.5%
0.0%
0.0%
45.8%
-16.2%
-50.0%
0.0%
0.0%
0.0%
0.0%
-50.0%
Printed: 919/2019 1:33PM
Mark Twain Union Elementary Calaveras County
Description
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
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 + F1e) Components of Ending Fund Balance a) Nonspendable
Revolving Cash
Stores
Prepaid Items
All Others
b) Restricted
" c) Committed
Stabilization Arrangements
Other Commitments
d) Assigned Other Assignments
e) Unassigned/Unappropriated Reserve for Economic Uncertainties
Unassigned/Unappropriated Amount
California Dept of Education SACS Financial Reponing Software· 2019.2.0 File: fund-b (Rev 0410312019)
Unaudited Actuals Deferred Maintenance Fund
Expenditures by Object
2018·19 Resource Codes Obiect Codes Unaudited Actuals
58 220.22
9791 119,551.76
9793 0.00
119 551.76
9795 0.00
119 551.76
177,771.98
9711 0.00
9712 ·0.00
9713 0.00
9719 0.00
9740 0.00
':'+'1··· 9750 o.oo:;l'
9760 0.00
9780 177,771.98
9789 0.00
9790 0.00
Page2
2019·20 BudQet
15 000.00
177 771.96
0.00
177 771.96
0.00
177 771.96
192 771.96
0.00
0.00
0.00
0.00
0.00 :
0.00
0.00
192 771.98
0.00
0.00
05 61572 0000000 Form 14
Percent Difference
-74.2%
48.7%
0.0%
46.7%
0.0%
48.7%
8.4%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
8.4%
0.0%
0.0%
Printed: 91912019 1:33PM
Mark Twain Union Elementary Calaveras County
Description
G. ASSETS 1) Cash
a) in County Treasury
1) Fair Value Adjustment to Cash in County Treasury
b) in Banks
c) in Revolving Cash Account
d) with Fiscal Agent/Trustee
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. DEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources
2) TOTAL DEFERRED OUTFLOWS
I. LIABILITIES
1) Accounts Payable
2) Due to Grantor Governments
3) Due to Other Funds
4) Current Loans
5) Unearned Revenue
6) TOTAL LIABILITIES
J. DEFERRED INFLOWS OF RESOURCES
1) Deferred Inflows of Resources
2) TOTAL DEFERRED INFLOWS
K. FUND EQUITY
Ending Fund Balance, June 30 _(must agree with line F2) (G9 + H2)_- (16 + J2)
Califomia Dept of Education SACS Financial Reporting Software- 2019.2.0 File: fund-b (Rev 04/0312019)
Unaudited Actuats Deferred Maintenance Fund
Expenditures by Object
2018-19 Resource Codes Oblect Codes Unaudited Actuals
9110 182 567.39
9111 0.00
9120 0.00
9130 0.00
9135 0.00
9140 0.00
9150 0.00
9200 0.00
9290 0.00
9310 0.00
9320 0.00
9330 0.00
9340 0.00
182 567.39
9490 0.00
0.00
9500 4 795.41
9590 0.00
9610 0.00
9640
9650 0.00
4 795.41
9690 0.00
0.00
177 771.98
Page3
2019-20 Budaet
05 61572 0000000 Form 14
Percent Difference
Printed: 9/9/2019 1:33PM
Mark Twain Union Elementary Calaveras County
Description
LCFF SOURCES
LCFF Transfers
LCFF Transfers- Current Year
LCFF/Revenue Limit Transfers- Prior Years
TOTAL LCFF SOURCES
OTHER STATE REVENUE
All Other State Revenue
TOTAL OTHER STATE REVENUE
OTHER LOCAL REVENUE
Other Local Revenue
Community Redevelopment Funds Not Subject to LCFF Deduction
Sales Sale of Equipment/Supplies
Interest
Net Increase (Decrease) in the Fair Value of Investments
Other Local Revenue
All Other Local Revenue
All Other Transfers In from All Others
TOTAL OTHER LOCAL REVENUE
TOTAL REVENUES
California Dept of EducatiOn SACS Financial Reporting Software· 2019.2.0 File: fund-b (Rev 0410312019)
Unaudited Actuals Deferred Maintenance Fund
Expenditures by Object
2018-19 Resource Codes ObJect Codes Unaudited Actuals
8091 0.00
8099 0.00
0.00
8590 0.00
0.00
8625 0.00
8631 0.00
8660 2 788.96
8662 0.00
8699 0.00
8799 0.00
2 788.96
2 788.96
Page4
2019-20 Budaet
0.00
0.00
0.00
0.00
0.00
0.00
0.00
30,000.00
0.00
0.00
0.00
30,000.00
30 000.00
05 61572 0000000 Form 14
Percent Difference
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
975.7%
0.0%
0.0%
0.0%
975.7%
975.7%
Printed: 91912019 1:33PM
Mark Twain Union Elementary Calaveras County
Description
CLASSIFIED SALARIES
Classified Support Salaries
Other Classified Salaries
TOTAL CLASSIFIED SALARIES
EMPLOYEE BENEFITS
STRS
PERS
OASDI/Medicare/Aitemative
Health and Welfare Benefits
Unemployment Insurance
Workers' Compensation
OPEB, Allocated
OPEB, Active Employees
Other Employee Benefits
TOTAL EMPLOYEE BENEFITS
BOOKS AND SUPPLIES
-
Books and Other Reference Materials
Materials and Supplies
Noncapitalized Equipment
TOTAL BOOKS AND SUPPLIES
California Dept of Education SACS Financial Reporting Software- 2019.2.0 File: fund-b (Rev 0410312019)
Unaudited Actuals Deferred Maintenance Fund
Expenditures by Object
2018-19 Resource Codes Obiect Codes Unaudited Actuals
2200 0.00
2900 0.00
0.00
3101-3102 0.00
3201-3202 0.00
3301-3302 0.00
3401-3402 0.00
3501-3502 0.00
3601-3602 0.00
3701-3702 0.00
3751-3752 0.00
3901-3902 0.00
0.00
4200 0.00
4300 827.91
4400 3 597.50
4._425.41
Page5
2019-20 Budget
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
05 61572 0000000 Form 14
Percent Difference
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
-100.0%
-100.0%
-100.0%
Printed: 9/9/2019 1:33PM
Mark Twain Union Elementary Calaveras County
Unaudited Actuals Deferred Maintenance Fund
Expenditures by Object
2018-19 Descrip!ion Resource Codes Object Codes Unaudited Actuals
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services
Travel and Conferences
Rentals, leases, Repairs, and Noncapitalized Improvements
Transfers of Direct Costs
Transfers of Direct Costs -lnterfund
ProfessionaUConsulting Services and Operating Expenditures
TOTAL SERVICES AND OTHER OPERATING EXPENDITURES
CAPITAL OUTLAY
land Improvements
Buildings and Improvements of Buildings
Equipment
Equipment Replacement
TOTAL CAPITAL OUTLAY
OTHER OUTGO (excluding Transfers of Indirect Costs)
Debt Service
Debt Service - Interest
Other Debt Service - Principal
TOTAL OTHER OUTGO (excluding Transfers of Indirect Costs)
TOTAL EXPENDITURES
Califomia Dept of Education SACS Financial Reporting Software- 2019.2.0 File: fund-b (Rev 04/0312019)
5100 0.00
5200 0.00
5600 3,710.00
5710 0,00
5750 0.00
5800 5 079.81
8 789.81
6170 9100.00
6200 14,309.52
6400 0.00
6500 7,944.00
31,353.52
7438 0.00
7439 0.00
0.00
44 568.74
Pages
2019-20 Buclget
0.00
0.00
0.00
0.00
0.00
15 000.00
15 000.00
0.00
50 000.00
0.00
0.00
50 000.00
0.00
0.00
0.00
65 000.00
05 61572 0000000 Form 14
Percent Difference
0.0%
O.Oo/o
-100.0%
0.0%
0.0%
195.3%
70.7%
-100.0%
249.4%
0.0%
-100.0%
59.5%
0.0%
0.0%
0.0%
45.8%
Printed: 91912019 1:33PM
Mark Twain Union Elementary Calaveras County
DescriR_tlon
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
Other Authorized lnterfund Transfers In
(a) TOTAL INTERFUND TRANSFERS IN
INTERFUND TRANSFERS OUT
Other Authorized lnterfund Transfers Out
(b) TOTAL INTERFUND TRANSFERS OUT
OTHER SOURCES/USES
SOURCES
Other Sources
Transfers from Funds of Lapsed/Reorganized LEAs
Long-Term Debt Proceeds
Proceeds from Capital Leases
All Other Financing Sources
(c) 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
(e) TOTAL CONTRIBUTIONS
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c- d + e)
California Dept of Education SACS Financial Reporting Software· 2019.2.0 File: fund-b (Rev 0410312019)
Unaudited Actuals Deferred Maintenance Fund
Expenditures by Object
2018-19 Resource Codes Object Codes Unaudited Actuals
8919 100 000.00
100 000.00
7619 0.00
0.00
8965 0.00
8972 0.00
8979 0.00
0.00
7651 0.00
7699 0.00
0.00
8980 0.00
8990 .0.00
" '0.00
100,000.00
Page7
2019-20 Budaet
50 000.00
50 000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
... o.oo . .
·,
0.00
50,000.00
05 61572 0000000 Form 14
Percent Difference
-50.0%
-50.0%
0.0%
0.0%
0.0%
0.0%
0.0%
O.Oo/o
0.0%
0.0%
0.0%
O.Oo/o
0.0%
0.0%
-50.0%
Printed: 91912019 1:33PM
Mark Twain Union Elementary Calaveras County
Description
A. REVENUES
1) LCFF Sources
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5) TOTAL REVENUES
B. EXPENDITURES (Objects 1000-7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
8) Plant Services
9) Other Outgo
10) TOTAL EXPENDITURES
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (AS- B10)
D. OTHER FINANCING SOURCES/USES
1) lnterfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4) TOTAL OTHER FINANCING SOURCES/USES
California Dept of Education SACS Financial Reporting Software- 2019.2.0 File: fund-b (Rev 0410312019)
Unaudited Actuals Deferred Maintenance Fund
Expenditures by Function
2018-19 Function Codes Oblect Codes Unaudited Actuals
8010-8099 0.00
8100-8299 0.00
8300-8599 0.00
8600-8799 2 788.96
2 788.96
1000-1999 0.00
2000-2999 0.00
3000-3999 0.00
4000-4999 0.00
5000-5999 0.00
6000-6999 0.00
7000-7999 0.00
8000-8999 44 568.74
Except 9000-9999 7600-7699 0.00
44 568.74
(41 779.78)
8900-8929 100 000.00
7600-7629 0.00
8930-8979 0.00
7630-7699 0.00
8980-8999 0.00
100 000.00
Page 1
2019-20 Budaet
0.00
0.00
0.00
30 000.00
30 000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
65 000.00
0.00
65 000.00
C35 000.00)
50 000.00
0.00
0.00
0.00
0.00
50 000.00
05 61572 0000000 Form 14
Percent Difference
0.0%
0.0%
0.0%
975.7%
975.7%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
45.8%
0.0%
45.8%
-16.2%
-50.0%
0.0%
0.0%
0.0%
0.0%
-50.0%
Printed: 91912019 1:33 PM
Mark Twain Union Elementary Calaveras County
Description
E. NET INCREASE {DECREASE) IN FUND BALANCE (C + D4)
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 + F1e)
Components of Ending Fund Balance a) Nonspendable
Revolving Cash
Stores
Prepaid Items
All Others
b) Restricted
c) Committed Stabilization Arrangements
Other Commitments (by Resource/Object)
d) Assigned Other Assignments (by Resource/Object)
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassianed/Unaoorooriated Amount
California Dept of Education SACS Financial Reporting Software- 2019.2.0 File: fund-b (Rev 0410312019)
Unaudited Actuals Deferred Maintenance Fund
Expenditures by Function
2018-19 Function Codes Obiect Codes Unaudited Actuals
56 220.22
9791 119 551.76
9793 0.00
119 551.76
9795 0.00
119 551.76
177 771.96
9711 0.00
9712 .::0.00
9713 0.00
9719 0.00
9740 0.00
9750 0.00
9760 0.00
9760 177,771.98
9789 0;00
9790 0.00
Page2
2019-20 Budaet
15 000.00
177 771.98
0.00
177 771.96
0.00
177 771.98
192 771.98
0.00
0.00
0.00
0.00
0.00
0.00
0.00
192 771.96
0.00
0.00
05 61572 0000000 Form 14
Percent Difference
-74.2%
46.7%
0.0%
48.7%
0.0%
48.7%
6.4%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
6.4%
·0.0%
0.0%
Printed: 919/2019 1:33PM
Mark Twain Union Elementary Calaveras County
Description
A. REVENUES
1) LCFF 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 EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (AS • 89)
D. OTHER FINANCING SOURCES/USES
1) lnterfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4) TOTAL OTHER FINANCING SOURCES/USES
California Dept of Education SACS Financial Reporting Software - 2019.2.0 FilA· fund-d IRav 02/0712019\
Unaudited Actuats Building Fund
Expenditures by Object
2018-19 Resource Codes Object Codes Unaudited Actuals
::: 8010-8099 0;00:
8100-8299 0.00
8300-8599 0.00
8600-8799 24 973.93
24 973.93 .. ::· ..
"
1000-1999 0.00
2000-2999 0.00
3000-3999 0.00
4000-4999 0.00
5000-5999 950.00
6000-6999 0.00
7100-7299, 7400-7499 0.00
7300-7399 0.00
950.00
24 023.93
8900-8929 0.00
7600-7629 0.00
8930-8979 0.00
7630-7699 0.00
8980-8999 0.00
0.00
Page 1
2019-20 Budaet
·1
"· o.o'o':"
0.00
0.00
25 000.00
25 000.00
0.00
0.00
0.00
0.00
950.00
0.00
0.00
0.00
950.00
24 050.00
0.00
0.00
0.00
0.00
0.00
0.00
.
05 61572 0000000 Form 21
Percent Difference
0.0%
0.0%
0.0%
0.1%
0.1%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.1%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
Printed: 9/9/2019 1:31 PM
Mark Twain Union Elementary Calaveras County
Description
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
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 + F1e) Components of Ending Fund Balance a) Nonspendable
Revolving Cash
Stores
Prepaid Items
All Others
b) Restricted
c) Committed Stabilization Arrangements
Other Commitments
d) Assigned Other Assignments
e) Unassigned/Unappropriated Reserve for Economic Uncertainties
Unassigned/Unaoorooriated Amount
California Dept of Education SACS Financial Reporting Software- 2019.2.0 FilA· fund-d lRev 02/0712019\
Unaudited Actuals Building Fund
Expenditures by Object
2018-19 Resource Codes Object Codes Unaudited Actuals
24 023.93
9791 1 422 616.26
9793 0.00
1 422 616.26
9795 0.00
1 422 616.26
1 446 640.19
9711 0.00
9712 0.00
9713 0.00
9719 0.00
9740 0.00
9750 0.00
9760 0.00
9780 1 446 640.19
9789 0.00
9790 0.00
Paae2
>'
2019-20 Budget
24 050.00
1,446,640.19
1.446 666.00
2 893,306.19
0.00
2 893 306.19
2,917 356.19
0.00
0.00
0.00
0.00
0.00
0.00
0.00
2,917,356.19
0;00
0.00
05 61572 0000000 Form 21
Percent Difference
0.1%
1.7%
New
103.4%
0.0%
103.4%
101.7%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
101.7%
0.0%
0.0%
Printed: 91912019 1:31PM
Mark Twain Union Elementary Calaveras County
Description
G. ASSETS 1) Cash
a) in County Treasury
1) Fair Value Adjustment to Cash in County Treasury
b) in Banks
c) in Revolving Cash Account
d) with Fiscal AgenVTrustee
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. DEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources
2) TOTAL DEFERRED OUTFLOWS
I. LIABILITIES
1) Accounts Payable
2) Due to Grantor Governments
3) Due to Other Funds
4) Current Loans
5) Unearned Revenue
6) TOTAL LIABILITIES
J. DEFERRED INFLOWS OF RESOURCES
1) Deferred Inflows of Resources
2) TOTAL DEFERRED INFLOWS
K. FUND EQUITY
Ending Fund Balance, June 30 _imust aaree with line F2l lG9 + H2) - (16 + J2l
California Dept of Education SACS Financial Reporting Software ·2019.2.0 File: fund-<! (Rev 0210712019)
Unaudited Actuals Building Fund
Expenditures by Object
2018-19 Resource Codes Object Codes Unaudited Actuals
9110 1 446 640.19
9111 0.00
9120 0.00
9130 0.00
9135 0.00
9140 0.00
9150 0.00
9200 0.00
9290 0.00
9310 0.00 •
,,
9320 0.00
9330 0.00
9340 0.00
1 446 640.19
9490 0.00
0.00
9500 0.00
9590 0.00
9610 0.00
9640 0.00
9650 0.00
0.00
9690 0.00
0.00
1 446 640.19
Page3
2019-20 Budqet
05 61572 0000000 Form 21
Percent Difference
-
Printed: 91912019 1:31 PM
Mark Twain Union Elementary Calaveras County
Description
FEDERAL REVENUE
FEMA
All Other Federal Revenue
TOTAL FEDERAL REVENUE
OTHER STATE REVENUE
Tax Relief Subventions Restricted Levies - Other
Homeowners' Exemptions
Other Subventions/In-Lieu Taxes
All Other State Revenue
TOTAL OTHER STATE REVENUE
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 LCFF Deduction
Penalties and Interest from Delinquent Non-LCFF Taxes
Sales Sale of EquipmenUSupplies
Leases and Rentals
Interest
Net Increase (Decrease) in the Fair Value of Investments
Other Local Revenue
All Other Local Revenue
All Other Transfers In from All Others
TOTAL, OTHER LOCAL REVENUE
TOTAL REVENUES
California Dept of Education SACS Financial Reporting Software· 2019.2.0 File: fund-d (Rev 0210712019)
Unaudited Actuals Building Fund
Expenditures by Object
2018-19 Resource Codes ObJect Codes Unaudited Actuals
8281 0.00
8290 0.00
0.00
8575 0.00
8576 0.00
8590 0.00
0.00
8615 0.00
8616 0.00
8617 0.00
8618 0.00
8621 0.00
8622 0.00
8625 0.00
8629 0.00
8631 0.00
8650 0.00
8660 24 973.93
8662 0.00
8699 0.00
8799 0.00
24 973.93
24 973.93
Page4
2019-20 Budget
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
25 000.00
0.00
0.00
0.00
25 000.00
25 000.00
05 61572 0000000 Form 21
Percent Difference
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.1%
0.0%
0.0%
0.0%
0. 1 o/o
0.1%
Printed: 91912019 1:31PM
Mark Twain Union Elementary Calaveras County
Description
CLASSIFIED SALARIES
Classified Support Salaries
Classified Supervisors' and Administrators' Salaries
Clerical, Technical and Office Salaries
Other Classified Salaries
TOTAL CLASSIFIED SALARIES
EMPLOYEE BENEFITS
STRS
PERS
OASDI/Medicare/Aitemative
Health and Welfare Benefits
Unemployment Insurance
Workers' Compensation
OPEB, Allocated
OPEB, Active Employees
Other Employee Benefits
TOTAL EMPLOYEE BENEFITS
BOOKS AND SUPPLIES
Books and Other Reference Materials
Materials and Supplies
Noncapitalized Equipment
TOTAL BOOKS AND SUPPLIES
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services
Travel and Conferences
Insurance
Operations and Housekeeping Services
Unaudited Actuals Building Fund
Expenditures by Object
2018-19 Resource Codes Obiect Codes Unaudited Actuals
2200 0.00
2300 0.00
2400 0.00
2900 0.00
0.00
3101-3102 0.00
3201-3202 0.00
3301-3302 0.00
3401-3402 0.00
3501-3502 0.00
3601-3602 0.00
3701-3702 0.00
3751-3752 0.00
3901-3902 0.00
0.00
4200 0.00
4300 0.00
4400 0.00
0.00
5100 0.00
5200 0.00
5400-5450 0.00
5500 0.00
Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00
Transfers of Direct Costs
Transfers of Direct Costs - lnterfund
California Dept of Education SACS Financial Repofting Software- 2019.2.0 File: fund-d (Rev 0210712019)
5710 0.00
5750 0.00
Page5
2019-20 Budget
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
0.00
0.00
0.00
0.00
0.00
0.00
05 61572 0000000 Form 21
Percent Difference
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
Printed: 919/2019 1:31 PM
Mark Twain Union Elementary Calaveras County
Description
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
Other Authorized lnterfund Transfers In
(a} TOTAL, INTERFUND TRANSFERS IN
INTERFUND TRANSFERS OUT
To: State School Building Fund/ County School Facilities Fund
Other Authorized lnterfund Transfers Out
(b) TOTAL, INTERFUND TRANSFERS OUT
California Dept of Education SACS Financial Reporting Software- 2019.2.0 File: fund-d (Rev 02/07/2019)
Unaudited Actuals Building Fund
Expenditures by Object
2018-19 Resource Codes ObJect Codes Unaudited Actuals
8919 0.00
0.00
7613 0.00
7619 0.00
0.00
Page7
2019-20 Budget
0.00
0.00
0.00
0.00
0.00
05 61572 0000000 Form 21
Percent Difference
0.0%
0.0%
0.0%
0.0%
0.0%
Printed: 919/2019 1:31PM
Mark Twain Union Elementary Calaveras County
Description
OTHER SOURCES/USES
SOURCES
Proceeds Proceeds from Sale of Bonds
Proceeds from Disposal of Capital Assets
Other Sources County School Bldg Aid
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
All Other Financing Sources
(c) 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
(e) TOTAL CONTRIBUTIONS
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c- d + e)
Califomia Dept of Education SACS Financial Reporting Software - 2019.2.0 Fae: fund-d (Rev 02/0712019)
Unaudited Actuals Building Fund
Expenditures by Object
2018-19 Resource Codes Obiect Codes Unaudited Actuals
8951 0.00
8953 0.00
8961 0.00
8965 0.00
8971 0.00
8972 0.00
8973 0.00
8979 0.00
0.00
7651 0.00
7699 0.00
0.00
8980 0.00
8990 0.00
0.00
0.00
PageS
2019-20 Budget
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
05 61572 0000000 Form 21
Percent Difference
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
Printed: 91912019 1:31 PM
Mark Twain Union Elementary Calaveras County
Description
A. REVENUES
1) LCFF Sources
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5) TOTAL REVENUES
B. EXPENDITURES (Objects 1000-7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
8) Plant Services
9) Other Outgo
10l TOTAL EXPENDITURES
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (AS- B10)
D. OTHER FINANCING SOURCES/USES
1) lnterfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4) TOTAL OTHER FINANCING SOURCES/USES
California Oepl or Educalion SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 0312712018)
Unaudited Actuals Building Fund
Expenditures by Function
2018-19 Function Codes Object Codes Unaudited Actuals
8010-8099 0.00
8100-8299 0.00
8300-8599 0.00
8600-8799 24 973.93
24 973.93 .:
1000-1999 0.00
2000-2999 0.00
3000-3999 0.00
4000-4999 .0;00
5000-5999 ·o.oo
6000-6999 0.00
7000-7999 0.00
8000-8999 950.00
Except 9000-9999 7600-7699 0.00
950.00
24 023.93
8900-8929 0.00
7600-7629 0.00
8930-8979 0.00
7630-7699 0.00
8980-8999 0.00
0.00
Page1
2019-20 Budget
0.00
0.00
0.00
25 000.00
25 000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
950.00
0.00
950.00
24 050.00
0.00
0.00
0.00
0.00
0.00
0.00
05 61572 0000000 Form 21
Percent Difference
0.0%
0.0%
0.0%
0.1%
0.1%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0;0%
0.0%
0.0%
0.0%
0.1%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
Prinled: 9/912019 1:32PM
Mark Twain Union Elementary Calaveras County
Description
E. NET INCREASE {DECREASE) IN FUND BALANCE (C + D4)
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 + F1e) Components of Ending Fund Balance a) Nonspendable
Revolving Cash
Stores
Prepaid Items
All Others
b) Restricted
c) Committed
Stabilization Arrangements
Other Commitments (by Resource/Object)
d) Assigned Other Assignments (by Resource/Object)
e) Unassigned/Unappropriated Reserve for Economic Uncertainties
Unassianed/Unaoorooriated Amount
California Dept of Education SACS Financial Reporting Software- 2019.2.0 File: fund-d (Rev 03127/2018)
Unaudited Actuals Building Fund
Expenditures by Function
2018-19 Function Codes ObJect Codes Unaudited Actuals
24 023.93
9791 1 422 616.26
9793 0.00
1 422 616.26
9795 0.00
1 422 616.26
1 446 640.19
9711 0.00
9712 0.00
9713 0.00
9719 0.00
9740 0.00
9750 0.00
9760 0.00
9780 1 446 640.19
9789 0.00
9790 0.00
Page2
2019-20 Budaet
24 050.00
1 446 640.19
1 446 666.00
2 893 306.19
0.00
2 893 306.19
2 917 356.19
0.00
0.00
0.00
0.00
0.00
0.00
0.00
2 917 356.19
0.00
0.00
05 61572 0000000 Form 21
Percent Difference
0.1%
1.7%
New
103.4%
0.0%
103.4%
101.7%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
101.7%
0.0%
0.0%
Printed: 919/2019 1:32PM
Mark Twain Union Elementary Calaveras County
Descrlp_tion
A. REVENUES
1) LCFF 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 EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (AS - B9)
D. OTHER FINANCING SOURCES/USES
1) lnterfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4) TOTAL OTHER FINANCING SOURCES/USES
California Dept of Education SACS Financial Reporting Software • 2019.2.0 File: fund-d (Rev 02/07/2019)
Unaudited Actuals Capital Facilities Fund Expenditures by Object
2018-19 Resource Codes Obiect Codes Unaudited Actuals
.
8010-8099 0:00 .
8100-8299 0.00
8300-8599 0.00
8600-8799 227 291.61
227 291.61
1000-1999 0.00
2000-2999 0.00
3000-3999 0.00
4000-4999 0.00
5000-5999 1 581.61
6000-6999 0.00
7100-7299,
7400-7499 0.00
7300-7399 0.00
1 581.61
225 710.00
8900-8929 0.00
7600-7629 0.00
8930-8979 0.00
7630-7699 0.00
8980-8999 0.00
0.00
Page 1
2019-20 Budget
0.00
0.00
0.00
230 000.00
230 000.00
0.00
0.00
0.00
10 000.00
15 000.00
0.00
0.00
0;00
25 000.00
205 000.00
0.00
0.00
0.00
0.00
0.00
0.00
05 61572 0000000 Form 25
Percent Difference
0.0%
0.0%
0.0%
1.2%
1.2%
0.0%
0.0%
0.0%
New
848.4%
0.0%
0.0%
0.0%
1480.7%
-9.2o/o
O.Oo/o
0.0%
0.0%
0.0%
0.0%
0.0%
Printed: 919/2019 1:30PM
Mark Twain Union Elementary Calaveras County
Descriotion
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
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 + F1e) Components of Ending Fund Balance a) Nonspendable
Revolving Cash
Stores
Prepaid Items
All Others
b) Restricted
c) Committed Stabilization Arrangements
Other Commitments
d) Assigned
Other Assignments
e) Unassigned/Unappropriated Reserve for Economic Uncertainties
Unassi~med/Unaoorooriated Amount
California Dept of Education SACS Financial Reporting Software • 2019.2.0 File: fund-d (Rev 02/0712019)
Unaudited Actuals Capital Facilities Fund Expenditures by Object
2018-19 Resource Codes Oblect Codes Unaudited Actuals
225 710.00
9791 1 505 797.02
9793 0.00
1 505 797.02
9795 0.00
1 505 797.02
1 731 507.02
9711 0.00
9712 0.00
9713 0.00
9719 0.00
9740 0.00
9750 0.00
9760 0.00
9780 1 731 507.02
9789 0.00
9790 0.00
Page2
2019-20 Budaet
205 000.00
1,731 507.02
0.00
1 731 507.02
0.00
1 731 507.02
1,_936 507.02
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1 936 507.02
0.00
0.00
05 61572 0000000 Form 25
Percent Difference
-9.2%
15.0%
0.0%
15.0%
0.0%
15.0%
11.8%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
11.8%
0.0%
0.0%
Printed: 919/2019 1:30PM
Mark Twain Union Elementary Calaveras County
Descriotion
G. ASSETS 1) Cash
a) in County Treasury
1) Fair Value Adjustment to Cash in County Treasury
b) in Banks
c) in Revolving Cash Account
d) with Fiscal AgenUTrustee
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_1_ TOTAL ASSETS
H. DEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources
2) TOTAL DEFERRED OUTFLOWS
I. LIABILITIES
1) Accounts Payable
2) Due to Grantor Governments
3) Due to Other Funds
4) Current Loans
5) Unearned Revenue
6) TOTAL LIABILITIES
J. DEFERRED INFLOWS OF RESOURCES
1) Deferred Inflows of Resources
2_} TOTAL DEFERRED INFLOWS
K. FUND EQUITY
Ending Fund Balance, June 30 (must aaree with line F2l CG9 + H2) - (16 + J2l
California Dept of Education SACS Financial Reporting Software· 2019.2.0 File: fund-d (Rev 0210712019)
Unaudited Actuals Capital Facilities Fund Expenditures by Object
2018-19 Resource Codes Object Codes Unaudited Actuals
9110 1 731 507.02
9111 0.00
9120 0.00
9130 0.00
9135 0.00
9140 0.00
9150 0.00
9200 0.00
9290 0.00
9310 0.00
9320 0.00
9330 0.00
9340 0.00
1 731 507.02
9490 0.00
0.00
9500 0.00
9590 0.00
9610 0.00
9640 0.00
9650 0.00
0.00
9690 0.00
0.00
1 731 507.02
Page3
2019·20 Budget
05 61572 0000000 Form 25
Percent Difference
Printed: 91912019 1:30PM
Mark Twain Union Elementary Calaveras County
Description
OTHER STATE REVENUE
Tax Relief Subventions Restricted Levies - Other
Homeowners' Exemptions
Other Subventions/In-Lieu Taxes
All Other State Revenue
TOTAL OTHER STATE REVENUE
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 LCFF Deduction
Penalties and Interest from Delinquent Non-LCFF Taxes
Sales Sale of EquipmenUSupplies
Interest
Net Increase (Decrease) in the Fair Value of Investments
Fees and Contracts
Mitigation/Developer Fees
Other Local Revenue
All Other Local Revenue
All Other Transfers In from All Others
TOTAL. OTHER LOCAL REVENUE
TOTAL REVENUES
California Dept of Education SACS Financial Reporting Software. 2019.2.0 File: fund-d (Rev 02/0712019)
Unaudited Actuals Capital Facilities Fund Expenditures by Object
2018-19 Resource Codes Obiect Codes Unaudited Actuals
8575 0.00
8576 0.00
8590 0.00
0.00
8615 0.00
8616 0.00
8617 0.00
8618 0.00
8621 0.00
8622 0.00
8625 0.00
8629 0.00
8631 0.00
8660 28 238.16
8662 0.00
8681 199 053.45
8699 0.00
8799 0.00
227,291.61
227 291.61
Page4
2019-20 Budget
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
30 000.00
0.00
200 000.00
0.00
0.00
230 000.00
230 000.00
05 61572 0000000 Form 25
Percent Difference
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
6.2%
0.0%
0.5%
0.0°/o
0.0%
1.2%
1.2%
Printed: 9/912019 1:30PM
Mark Twain Union Elementary Calaveras County
i
DescriPtion
CERTIFICATED SALARIES
Other Certificated Salaries
TOTAL CERTIFICATED SALARIES
CLASSIFIED SALARIES
Classified Support Salaries
Classified Supervisors' and Administrators' Salaries
Clerical, Technical and Office Salaries
Other Classified Salaries
TOTAL, CLASSIFIED SALARIES
EMPLOYEE BENEFITS
STRS
PERS
OASDI/Medicare/Aitemative
Health and Welfare Benefits
Unemployment Insurance
Workers' Compensation
OPEB, Allocated
OPEB, Active Employees
Other Employee Benefits
TOTAL EMPLOYEE BENEFITS
BOOKS AND SUPPLIES
Approved Textbooks and Core Curricula Materials
Books and Other Reference Materials
Materials and Supplies
Noncapitalized Equipment
TOTAL, BOOKS AND SUPPLIES
California Dept of Education SACS Financial Reporting Software· 2019.2.0 File: fund-d (Rev 0210712019)
Unaudited Actuals Capital Facilities Fund Expenditures by Object
2018-19 Resource Codes Obiect Codes Unaudited Actuals
1900 0.00
0.00
2200 0.00
2300 0.00
2400 0.00
2900 0.00
0.00
3101-3102 0.00
3201-3202 0.00
3301-3302 0.00
3401-3402 0.00
3501-3502 0.00
3601-3602 0.00
3701-3702 0.00
3751-3752 0.00
3901-3902 0.00
0.00
4100 0.00
4200 0.00
4300 0.00
4400 0.00
0.00
PageS
2019-20 Budget
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
10 000.00
0.00
10 000.00
05 61572 0000000 Form 25
Percent Difference
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
O.Oo/o
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
O.Oo/o
0.0%
0.0%
New
O.Oo/o
New
Printed: 91912019 1:30PM
Mark Twain Union Elementary Calaveras County
Unaudited Actuals Capital Facilities Fund Expenditures by Object
2018-19 Description Resource Codes Obiect Codes Unaudited Actuals
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services
Travel and Conferences
Insurance
Operations and Housekeeping Services
Rentals, Leases, Repairs, and Noncapitalized Improvements
Transfers of Direct Costs
Transfers of Direct Costs - lnterfund
Professional/Consulting Services and Operating Expenditures
Communications
TOTAL SERVICES AND OTHER OPERATING EXPENDITURES
CAPITAL OUTLAY
Land
Land Improvements
Buildings and Improvements of Buildings
Books and Media for New School Libraries or Major Expansion of School Libraries
Equipment
Equipment Replacement
TOTAL CAPITAL OUTLAY
OTHER OUTGO (excluding Transfers of Indirect Costs)
Other Transfers Out
All Other Transfers Out to All Others
Debt Service
Debt Service - Interest
Other Debt Service • Principal
TOTAL OTHER OUTGO (excluding Transfers of Indirect Costs)
TOTAL EXPENDITURES
California Dept of Education SACS Financial Reporting Software· 2019.2.0 File: fund-d (Rev 0210712019)
5100 0.00
5200 0.00
5400-5450 0.00
5500 0.00
5600 0.00
5710 0.00
5750 0.00
5800 1 581.61
5900 0.00
1 581.61
6100 0.00
6170 0.00
6200 0.00
6300 0.00
6400 0.00
6500 0.00
0.00
7299 0.00
7438 0.00
7439 0.00
0.00
1 581.61
PageS
2019-20 Budget
0.00
0.00
0.00
0.00
0.00
0.00
0.00
15 000.00
0.00
15 000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
25 000.00
05 61572 0000000 Form 25
Percent Difference
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
848.4%
0.0%
848.4%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
1480.7%
Printed: 9/9/2019 1:30PM
Mark Twain Union Elementary Calaveras· County
Descriotion
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
Other Authorized lnterfund Transfers In
(a) TOTAL INTERFUND TRANSFERS IN
INTERFUND TRANSFERS OUT
To: State School Building Fund/ County School Facilities Fund
Other Authorized lnterfund Transfers Out
(b) TOTAL,INTERFUND TRANSFERS OUT
OTHER SOURCES/USES
SOURCES
Proceeds
Proceeds from Disposal of Capital Assets
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
All Other Financing Sources
(c) 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
(e) TOTAL, CONTRIBUTIONS
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c- d + e)
California Dept of Education SACS Financial Reporting Software- 2019.2.0 l=iiA' fund.d IRAV 02107/2019\
Unaudited Actuals Capital Facilities Fund Expenditures by Object
2018-19 Resource Codes Object Codes Unaudited Actuals
8919 0.00
0.00
7613 0.00
7619 0.00
0.00
8953 0.00
8965 0.00
8971 0.00
8972 0.00
8973 0.00
8979 0.00
0.00
7651 0.00
7699 0.00
0.00
8980 0.00
8990 0.00
0.00
0.00
Paae7
2019-20 Budget
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
05 61572 0000000 Form 25
Percent Difference
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
O.Oo/o
0.0%
0.0%
0.0%
Printed: 919/2019 1:30PM
Mark Twain Union Elementary Calaveras County
Description
A. REVENUES
1) LCFF Sources
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5) TOTAL REVENUES
B. EXPENDITURES (Objects 1000-7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
8) Plant Services
9) Other Outgo
10)TOTAL EXPENDITURES
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (AS - B10)
D. OTHER FINANCING SOURCES/USES
1) lnterfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4) TOTAL OTHER FINANCING SOURCES/USES
California Dept of Education SACS Financial Reporting Software- 2019.2.0 File: fund-d (Rev 0312712018)
Unaudited Actuals Capital Facilities Fund
Expenditures by Function
2018-19 Function Codes Obiect Codes Unaudited Actuals
.. .. . .
8010-8099 ·.::'«fob': .. .
8100-8299 0.00
8300-8599 0.00
8600-8799 227 291.61
227 291.61
1000-1999 0.00
2000-2999 0.00
3000-3999 0.00
4000-4999 o:oo
5000-5999 . 0;00·; '
6000-6999 .:. ;. o.oo·
7000-7999 0.00
8000-8999 1 581.61
Except 9000-9999 7600-7699 0.00
1 581.61
225 710.00
8900-8929 0.00
7600-7629 0.00
8930-8979 0.00
7630-7699 0.00
8980-8999 0.00
0.00
Page 1
2019-20 Budnet
· · -'-o:oo .
0.00
0.00
230 000.00
230 000.00
0.00
0.00
0.00
. 0.00
·.o 0.00
0.00
0.00
25 000.00
0.00
25 000.00
205 000.00
0.00
0.00
0.00
0.00
0.00
0.00
05 61572 0000000 Form 25
Percent Difference
0;0%
0.0%
0.0%
1.2%
1.2%
0.0%
0.0%
0.0%
0.0%
. 0.0%
0.0%
0.0%
1480.7%
0.0%
1480.7%
-9.2%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
Printed: 9/9/2019 1:30PM
Mark Twain Union Elementary Calaveras County
Description
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
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 + F1e) Components of Ending Fund Balance a) Nonspendable
Revolving Cash
Stores
Prepaid Items
All Others
b) Restricted
c) Committed Stabilization Arrangements
Other Commitments (by Resource/Object)
d) Assigned Other Assignments (by Resource/Object)
e) Unassigned/Unappropriated Reserve for Economic Uncertainties
Unassianed/Unaoorooriated Amount
California Dept of Education SACS Financial Reporting Software- 2019.2.0 File: fund-d (Rev 0312712018)
Unaudited Actuals Capital Facilities Fund
Expenditures by Function
2018-19 Function Codes Obiect Codes Unaudited Actuals
225 710.00
9791 1 505 797.02
9793 0.00
1,505 797.02
9795 0.00
1 505 797.02
1 731 507.02
9711 0.00
9712 0.00
9713 0.00
9719 0.00
9740 0.00
9750 . 0.00
9760 0.00
9780 1 731 507.02
9789 0.00
9790 0.00
Page2
2019-20 Budaet
205 000.00
1 731 507.02
0.00
1 731 507.02
0.00
1 731 507.02
1 936 507.02
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1 936,507.02
0.00
0.00
05 61572 0000000 Form 25
Percent Difference
-9.2%
15.0%
0.0%
15.0%
0.0%
15.0%
11.8%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
11.8%
0.0%
0.0%
Printed: 91912019 1:30PM
Mark Twain Union Elementary Calaveras County
DescripJion
A. REVENUES
1) LCFF 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 EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (AS • 89}_
D. OTHER FINANCING SOURCES/USES
1) lnterfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4) TOTAL OTHER FINANCING SOURCES/USES
California Dept of Education SACS Financial Reporting Software· 2019.2.0 File: fund-d CRev 0210712019)
Unaudited Actuals Special Reserve Fund for Capital Outlay Projects
Expenditures by Object
2018-19 Resource Codes Object Codes Unaudited Actuals
8010-8099 o:oo
8100-8299 0.00
8300-8599 0.00
8600-8799 (3 270.11)
(3 270.11)
1000-1999 0.00
2000-2999 0.00
3000-3999 0.00
4000-4999 0.00
5000-5999 0.00
6000-6999 0.00
7100-7299, 7400-7499 0.00
7300-7399 0.00
0.00
(3 270.11)
8900-8929 0.00
7600-7629 0.00
8930-8979 0.00
7630-7699 0.00
8980-8999 0.00
0.00
Page 1
2019-20 Budget
0.00
0.00
0.00
1 000.00
1 000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1 000.00
0.00
0.00
0.00
0.00
0.00
0.00
05 61572 0000000 Form 40
Percent Difference
0.0%
0.0%
0.0%
-130.6%
-130.6%
O;Oo/o
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
-130.6%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
Printed: 91912019 1:29PM
Mark Twain Union Elementary Calaveras County
Description
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
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 + F1e) Components of Ending Fund Balance a) Nonspendable
Revolving Cash
Stores
Prepaid Items
All Others
b) Restricted
c) Committed Stabilization Arrangements
Other Commitments
d) Assigned Other Assignments
e) Unassigned/Unappropriated Reserve for Economic Uncertainties
Unassianed/Unaoorooriated Amount
Califomia Dept or Education SACS Financial Reporting Software· 2019.2.0 File: fund.d {Rev 0210712019)
Unaudited Actuals Special Reserve Fund for Capital Outlay Projects
Expenditures by Object
2018-19 Resource Codes Obiect Codes Unaudited Actuals
(3 270.11)
9791 102 622.09
9793 0.00
102 622.09
9795 0.00
102 622.09
99 351.98
9711 0.00
9712 0.00
9713 0.00
9719 0.00
9740 0.00
9750 0.00
9760 0.00
9780 99,351.98
9789 o:oo
9790 0.00
Page2
2019-20 Bud_g_et
1 000.00
99 351.98
0.00
99 351.98
0.00
99 351.98
100 351.98
0.00 -.· 0.00
0.00
0.00
0.00
0.00
0.00
100 351.98
0.00
0.00
05 61572 0000000 Form 40
Percent Difference
-130.6%
-3.2%
0.0%
-3.2%
0.0%
-3.2%
1.0%
0.0%
0.0%
O.Oo/o
0.0%
0.0%
0.0%
0.0%
1.0%
O.Oo/o
0.0%
Printed: 91912019 1:29 PM
Mark Twain Union Elementary Calaveras County
Description
G. ASSETS 1) Cash
a) in County Treasury
Unaudited Actuals Special Reserve Fund for Capital Outlay Projects
Expenditures by Object
2018-19 Resource Codes Oblect Codes Unaudited Actuals
9110 99,351.98
1) Fair Value Adjustment to Cash in County Treasury 9111 0.00
b) in Banks
c) in Revolving Cash Account
d) with Fiscal AgenUTrustee
e) Collections Awaiting Deposit
2) Investments
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. DEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources
2) TOTAL DEFERRED OUTFLOWS
I. LIABILITIES
1) Accounts Payable
2) Due to Grantor Govemments
3) Due to Other Funds
4) Current Loans
5) Uneamed Revenue
6) TOTAL LIABILITIES
J. DEFERRED INFLOWS OF RESOURCES
1) Deferred Inflows of Resources
2) TOTAL DEFERRED INFLOWS
K. FUND EQUITY
Ending Fund Balance, June 30 (must agree with line F2) CG9 + H2) - (16 + J2)
California Dept or Education SACS Financial Reporting Software· 2019.2.0 File: fund-d (Rev 0210712019)
9120 0.00
9130 0.00
9135 0.00
9140 0.00
9150 0.00
9200 0.00
9290 0.00
9310 0.00
9320 0.00
9330 0.00
9340 0.00
99 351.98
9490 0.00
0.00
9500 0.00
9590 0.00
9610 0.00
9640 0.00
9650 0.00
0.00
9690 0.00
0.00
99 351.98
Page3
2019-20 Budaet
05 61572 0000000 Form 40
Percent Difference
Printed: 9/912019 1:29PM
Mark Twain Union Elementary Calaveras County
Descri~ttion
FEDERAL REVENUE
FEMA
All Other Federal Revenue
TOTAL FEDERAL REVENUE
OTHER STATE REVENUE
Pass-Through Revenues from State Sources
California Clean Energy Jobs Act
All Other State Revenue
TOTAL OTHER STATE REVENUE
OTHER LOCAL REVENUE
Other Local Revenue
Community Redevelopment Funds Not Subject to LCFF Deduction
Sales Sale of Equipment/Supplies
Leases and Rentals
Interest
Unaudited Actuals Special Reserve Fund for Capital Outlay Projects
Expenditures by Object
2018-19 Resource Codes Object Codes Unaudited Actuals
6261 0.00
6290 0.00
0.00
8587 0.00
6230 8590 0.00
All Other 8590 0.00
0.00
8625 0.00
8631 0.00
8650 0.00
6660 1 263.48
Net Increase (Decrease) in the Fair Value of Investments 8662 0.00
Other Local Revenue
All Other Local Revenue
All Other Transfers In from All Others
TOTAL OTHER LOCAL REVENUE
TOTAL REVENUES
Califomia Dept or Education SACS Financial Reporting Software- 2019.2.0 File: fund-d (Rev 02/07/2019)
8699 (4 533.59)
8799 0.00
(3 270.11}
(3 270.11)
Page4
2019-20 Budget
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1 000.00
0.00
0.00
0.00
1,000.00
1 000.00
05 61572 0000000 Form 40
Percent Difference
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
-20.9%
0.0%
-100.0%
0.0%
-130.6%
-130.6%
Printed: 9/9/2019 1:29PM
Mark Twain Union Elementary Calaveras County
Description
CLASSIFIED SALARIES
Classified Support Salaries
Classified Supervisors' and Administrators' Salaries
Clerical, Technical and Office Salaries
Other Classified Salaries
TOTAL, CLASSIFIED SALARIES
EMPLOYEE BENEFITS
STRS
PERS
OASDI/Medicare/Aitemative
Health and Welfare Benefits
Unemployment Insurance
Workers' Compensation
OPEB, Allocated
OPEB, Active Employees
Other Employee Benefits
TOTAL, EMPLOYEE BENEFITS
BOOKS AND SUPPLIES
Books and Other Reference Materials
Materials and Supplies
Noncapitalized Equipment
TOTAL, BOOKS AND SUPPLIES
California Dept of Education SACS Financial Reporting Software • 2019.2.0 File: fund-d (Rev 0210712019)
Unaudited Actuals Special Reserve Fund for Capital Outlay Projects
Expenditures by Object
2018-19 Resource Codes Object Codes Unaudited Actuals
2200 0.00
2300 0.00
2400 0.00
2900 0.00
0.00
3101-3102 0.00
3201-3202 0.00
3301-3302 0.00
3401-3402 0.00
3501-3502 0.00
3601-3602 0.00
3701-3702 0.00
3751-3752 0.00
3901-3902 0.00
0.00
4200 0.00
4300 0.00
4400 0.00
0.00
PageS
2019-20 Budget
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
05 61572 0000000 Form 40
Percent Difference
O.Oo/o
0.0%
O.Oo/o
O.Oo/o
O.Oo/o
0.0%
0.0%
0.0%
O.Oo/o
O.Oo/o
O.Oo/o
O.Oo/o
O.Oo/o
O.Oo/o
0.0%
O.Oo/o
0.0%
O.Oo/o
O.Oo/o
Printed: 919/2019 1:29PM
Unaudited Actuals Mark Twain Union Elementary Calaveras County
Special Reserve Fund for Capital Outlay Projects Expenditures by Object
Description Resource Codes
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services
Travel and Conferences
Insurance
Operations and Housekeeping Services
Rentals. Leases. Repairs. and Noncapitalized Improvements
Transfers of Direct Costs
Transfers of Direct Costs -lnterfund
Professional/Consulting Services and Operating Expenditures
Communications
TOTAL SERVICES AND OTHER OPERATING EXPENDITURES
CAPITAL OUTLAY
Land
Land Improvements
Buildings and Improvements of Buildings
Books and Media for New School Libraries or Major Expansion of School Libraries
Equipment
Equipment Replacement
TOTAL CAPITAL OUTLAY
OTHER OUTGO (excluding Transfers of Indirect Costs)
Other Transfers Out
Transfers of Pass-Through Revenues To Districts or Charter Schools
To County Offices
ToJPAs
All Other Transfers Out to All Others
Debt Service
Debt Service - Interest
Other Debt Service - Principal
TOTAL OTHER OUTGO (excluding Transfers of Indirect Costs)
TOTAL EXPENDITURES
Califomia Dept of Education SACS Financial Reporting Software· 2019.2.0 File: fund-d (Rev 02107/2019)
2018-19 Obiect Codes Unaudited Actuals
5100 0.00
5200 0.00
5400-5450 0.00
5500 0.00
5600 0.00
5710 0.00
5750 0.00
5800 0.00
5900 0.00
0.00
6100 0.00
6170 0.00
6200 0.00
6300 0.00
6400 0.00
6500 0.00
0.00
7211 0.00
7212 0.00
7213 0.00
7299 0.00
7438 0.00
7439 0.00
0.00
0.00
PageS
2019-20 Budget
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
0.00
0.00
0.00
0.00
0.00
05 61572 0000000 Form 40
Percent Difference
0.0%
0.0%
0.0%
0.0%
0.0%
O.Oo/o
0.0%
O.Oo/o
0.0%
0.0%
0.0%
0.0%
O.Oo/o
0.0%
O.Oo/o
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
O.Oo/o
0.0%
0.0%
Printed: 919/2019 1:29PM
Mark Twain Union Elementary Calaveras County
Descrunion
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
From: General Fund/CSSF
Other Authorized lnterfund Transfers In
(a) TOTAL INTERFUND TRANSFERS IN
INTERFUND TRANSFERS OUT
To: General Fund/CSSF
To: State School Building Fund/ County School Facilities Fund
Other Authorized lnterfund Transfers Out
(b) TOTAL INTERFUND TRANSFERS OUT
California Dept of Education SACS Financial Repofting Software- 2019.2.0 File: fund~ (Rev 0210712019)
Unaudited Actuals Special Reserve Fund for Capital Outlay Projects
Expenditures by Object
2018-19 Resource Codes Object Codes Unaudited Actuals
8912 0.00
8919 0.00
0.00
7612 0.00
7613 0.00
7619 0.00
0.00
Page7
2019-20 Budget
0.00
0.00
0.00
0.00
0.00
0.00
0.00
05 61572 0000000 Form 40
Percent Difference
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
Printed: 919/2019 1:29PM
Mark Twain Union Elementary Calaveras County
Description
OTHER SOURCES/USES
SOURCES
Proceeds
Proceeds from Disposal of Capital Assets
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
All Other Financing Sources
(c) 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
(e) TOTAL CONTRIBUTIONS
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c- d + e)
California Dept of Education SACS Financial Reporting Software· 2019.2.0 File: fund-<! (Rev 0210712019)
Unaudited Actuals Special Reserve Fund for Capital Outlay Projects
Expenditures by Object
2018-19 Resource Codes Oblect Codes Unaudited Actuals
8953 0.00
8965 0.00
8971 0.00
8972 0.00
8973 0.00
8979 0.00
0.00
7651 0.00
7699 0.00
0.00
8980 0.00
8990 o;oo
0.00
0.00
Pages
2019-20 Budget
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
05 61572 0000000 Form 40
Percent Difference
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
O.Oo/o
0.0%
0.0%
Printed: 91912019 1:29PM
Mark Twain Union Elementary Calaveras County
Descriotion
A. REVENUES
1) LCFF Sources
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
&) TOTAL REVENUES
B. EXPENDITURES (Objects 1000·7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
8) Plant Services
9) Other Outgo
10) TOTAL EXPENDITURES
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (AS· B10)
D. OTHER FINANCING SOURCES/USES
1) lnterfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4) TOTAL OTHER FINANCING SOURCES/USES
Califomia Dept of Education SACS Financial Reporting Software- 2019.2.0 File: fund-d (Rev 0312712018)
Unaudited Actuals Special Reserve Fund for Capital Outlay Projects
Expenditures by Function
2018·19 Function Codes Obiect Codes Unaudited Actuals
8010-8099 o:oo
8100-8299 0.00
8300-8599 0.00
8600-8799 (3 270.11)
(3 270.11) .
1000-1999 0.00
2000-2999 0.00
3000-3999 0.00
4000-4999 0.00
5000-5999 {).00
6000-6999 0.00 c:
7000-7999 0.00
8000-8999 0.00
Except 9000-9999 7600-7699 0.00
0.00
(3 270.11)
8900-8929 0.00
7600-7629 0.00
8930-8979 0.00
7630-7699 0.00
8980-8999 0.00
0.00
Page 1
2019-20 Budaet
. 0.00
0.00
0.00
1 000.00
1 000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1 000.00
0.00
0.00
0.00
0.00
0.00
0.00
05 61572 0000000 Form 40
Percent Difference
0:0%
0.0%
0.0%
-130.6%
-130.6%
0.0%
0.0%
0.0%
0;0%
0.0%
0.0%
0;0%
0.0%
0.0%
0.0%
-130.6%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
Printed: 91912019 1:29PM
Mark Twain Union Elementary Calaveras County
Descriotion
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
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 + F1e) Components of Ending Fund Balance a) Nonspendable
Revolving Cash
Stores
Prepaid Items
All Others
b) Restricted
c) Committed Stabilization Arrangements
Other Commitments (by Resource/Object)
d) Assigned
Other Assignments (by Resource/Object)
e) Unassigned/Unappropriated Reserve for Economic Uncertainties
Unassigned/Unappropriated Amount
Califomia Dept of Education SACS Financial Reporting Software- 2019.2.0 File: fund-d CRev 0312712018)
Unaudited Actuals Special Reserve Fund for Capital Outlay Projects
Expenditures by Function
2018-19 Function Codes Object Codes Unaudited Actuals
(3 270.11)
9791 102 622.09
9793 0.00
102 622.09
9795 0.00
102 622.09
99 351.98
9711 0.00
9712 0.00
9713 0.00
9719 0.00
9740 0.00
9750 0.00
9760 0.00
9780 99 351.98
9789 0.00
9790 0.00
Page2
2019-20 BudQet
1 000.00
99 351.98
0.00
99 351.98
0.00
99 351.98
100 351.98
0.00
0.00
0.00
0.00
0.00
0.00
0.00
100 351.98
0.00
0.00
05 61572 0000000 Form 40
Percent Difference
-130.6%
-3.2%
0.0%
-3.2%
0.0%
-3.2%
1.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
1.0%
0.0%
0.0%
Printed: 91912019 1:29PM
Mark Twain Union Elementary Calaveras County
Description
A. REVENUES
1) LCFF 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
9J TOTAL EXPENDITURES
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (AS - B9)
D. OTHER FINANCING SOURCES/USES
1) lnterfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4l TOTAL OTHER FINANCING SOURCES/USES
Califomia Dept of Education SACS Financial Reporting Software • 2019.2.0 File: fund-d (Rev 0210712019)
Unaudited Actuals Bond Interest and Redemption Fund
Expenditures by Object
2018-19 Resource Codes Oblect Codes Unaudited Actuals
8010-8099 0.00
8100-8299 0.00
8300-8599 0.00
8600-8799 678,751.83
678 751.83
'
1000-1999 0.00
2000-2999 0.00
3000-3999 .o:oo
40004999 0.00
5000-5999 0.00
6000-6999 0.00
7100-7299, 7400-7499 638 429.90
7300-7399 0.00
638 429.90
40 321.93
8900-8929 0.00
7600-7629 0.00
8930-8979 0.00
7630-7699 0.00
8980-8999 0.00
0.00
Page 1
2019-20 Budaet
0.00
0.00
0.00
651 000.00
651 000.00
0.00
0.00
0.00
0.00
0.00
0.00
651 000.00
0.00
651 000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
05 61572 0000000 Form 51
Percent Difference
O,Oo/o
0.0%
0.0%
-4.1 o/o
4.1%
0.0%
0.0%
0.0%
0.0%
O,Oo/o
0;0%
2.0%
0.0%
2.0%
-100.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
Printed: 91912019 1:28PM
Mark Twain Union Elementary Calaveras County
Description
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
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 + F1e) Components of Ending Fund Balance a) Nonspendable
Revolving Cash
Stores
Prepaid Items
All Others
b) Restricted
c) Committed Stabilization Arrangements
Other Commitments
d) Assigned Other Assignments
e) Unassigned/Unappropriated Reserve for Economic Uncertainties
Unassianed/Unaoorooriated Amount
California Dept of Education SACS Financial Reporting Software- 2019.2.0 File: fund-d (Rev 0210712019)
Unaudited Actuals Bond Interest and Redemption Fund
Expenditures by Object
2018-19 Resource Codes Obiect Codes Unaudited Actuals
40 321.93
9791 185 840.61
9793 0.00
185 840.61
9795 0.00
185 840.61
226 162.54
9711 0.00
9712 0.00
9713 0.00
9719 0.00
9740 0.00
9750 0.00
9760 0.00
9780 226 162.54
9789 0;00
9790 0.00
Page2
2019-20 Bud net
0.00
226162.54
0.00
226162.54
0.00
226162.54
226162.54
0.00
0.00
0.00
0.00
0.00
0.00
0.00
226 162.54
0.00
0.00
OS 61572 0000000 Form 51
Percent Difference
-100.0%
21.7%
0.0%
21.7%
0.0%
21.7%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
Printed: 91912019 1:28PM
Mark Twain Union Elementary Calaveras County
Description
G. ASSETS 1) Cash
a) in County Treasury
1) Fair Value Adjustment to Cash in County Treasury
b) in Banks
c) in Revolving Cash Account
d) with Fiscal AgenVTrustee
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. DEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources
2_1 TOTAL DEFERRED OUTFLOWS
I. LIABILITIES
1) Accounts Payable
2) Due to Grantor Governments
3) Due to Other Funds
4) Current Loans
5) Unearned Revenue
6) TOTAL LIABILITIES
J. DEFERRED INFLOWS OF RESOURCES
1) Deferred Inflows of Resources
2) TOTAL DEFERRED INFLOWS
K. FUND EQUITY
Ending Fund Balance, June 30 _tmust aaree with line F2) (G9 + H2) - (16 + J2)
California Dept of EducatiOn SACS Financial Reporting Software- 2019.2.0 File: fund-d (Rev 02/0712019)
Unaudited Actuals Bond Interest and Redemption Fund
Expenditures by Object
2018-19 Resource Codes Oblect Codes Unaudited Actuals
9110 226162.54
9111 0.00
9120 0.00
9130 0.00
9135 0.00
9140 0.00
9150 0.00
9200 0.00
9290 0.00
9310 0.00
9320 0.00
9330 0.00
9340 0.00
226162.54
9490 0.00
0.00
9500 0.00
9590 ·o.oo
9610 0.00
9640 0.00
9650 0.00
0.00
9690 0.00
0.00
226 162.54
Page3
2019-20 Budaet
05 61572 0000000 Form 51
Percent Difference
Printed: 919/2019 1:28 PM
Mark Twain Union Elementary Calaveras County
Description
FEDERAL REVENUE
All Other Federal Revenue
TOTAL, FEDERAL REVENUE
OTHER STATE REVENUE
Tax Relief Subventions Voted Indebtedness Levies
Homeowners' Exemptions
Other Subventions/In-Lieu Taxes
TOTAL, OTHER STATE REVENUE
OTHER LOCAL REVENUE
Other Local Revenue County and District Taxes Voted Indebtedness Levies
Secured Roll
Unsecured Roll
Prior Years' Taxes
Supplemental Taxes
Penalties and Interest from Delinquent Non-LCFF Taxes
Interest
Net Increase (Decrease) in the Fair Value of Investments
OtherLocaiRevenue
All Other Local Revenue
All Other Transfers In from All Others
TOTAL OTHER LOCAL REVENUE
TOTAL REVENUES
Califomia Dept of Education SACS Financial Reporting Software· 2019.2.0 File: fund-d (Rev 02107120191
Unaudited Actuals Bond Interest and Redemption Fund
Expenditures by Object
2018-19 Resource Codes Object Codes Unaudited Actuals
8290 0.00
0.00
8571 0.00
8572 0.00
0.00
8611 654 709.09
8612 7 405.12
8613 382.44
8614 10 021.16
8629 0.00
8660 6 234.02
8662 0.00
8699 0.00
8799 0.00
678 751.83
678 751.83
Page4
2019-20 Budget
0.00
0.00
0.00
0.00
0.00
625 700.00
14 000.00
500.00
6 000.00
0.00
4 800.00
0.00
0.00
0.00
651,000.00
651 000.00
05 61572 0000000 Form 51
Percent Difference
0.0%
0.0%
0.0%
0.0%
0.0%
-4.4%
89.1%
30.7%
-40.1%
0.0%
-23.0%
0.0%
0.0%
0.0%
-4.1%
-4.1%
Printed: 91912019 1:28 PM
Mark Twain Union Elementary Calaveras County
Description
OTHER OUTGO (excluding Transfers of Indirect Costs}
Debt Service
Bond Redemptions
Bond Interest and Other Service Charges
Debt Service - Interest
Other Debt Service - Principal
Unaudited Actuals Bond Interest and Redemption Fund
Expenditures by Object
2018-19 Resource Codes Object Codes Unaudited Actuals
7433 473,000.00
7434 165 429.90
7438 0.00
7439 0.00
TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 638,429.90
TOTAL EXPENDITURES
California Dept of Education SACS Financial Reporting Software- 2019.2.0 File: fund-d (Rev 02/0712019)
638 429.90
Page5
2019-20 Budget
503 000.00
148,000.00
0.00
0.00
651 000.00
651 000.00
05 61572 0000000 Form 51
Percent Difference
6.3%
-10.5%
0.0%
0.0%
2.0%
2.0%
Printed: 91912019 1:28PM
Mark Twain Union Elementary Calaveras County
Description
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
Other Authorized lnterfund Transfers In
(a) TOTAL INTERFUND TRANSFERS IN
INTERFUND TRANSFERS OUT
To: General Fund
\
Other Authorized lnterfund Transfers Out
(b) TOTAL INTERFUND TRANSFERS OUT
OTHER SOURCES/USES
SOURCES
Other Sources
Transfers from Funds of Lapsed/Reorganized LEAs
All Other Financing Sources
(c) 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
(e) TOTAL CONTRIBUTIONS
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e)
California Dept of Education SACS Financial Reporting Software. 2019.2.0 File: fund-d (Rev 0210712019)
Unaudited Actuals Bond Interest and Redemption Fund
Expenditures by Object
2018-19 Resource Codes ObJect Codes Unaudited Actuals
8919 0.00
0.00
7614 0.00
7619 0.00
0.00
8965 0.00
8979 0.00
0.00
7651 0.00
7699 0.00
0.00
8980 ·o.oo
8990 o.oo·
0.00
0.00
Page6
2019-20 Budaet
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
05 61572 0000000 Form 51
Percent Difference
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
Printed: 919/2019 1:28PM
Mark Twain Union Elementary Calaveras County
Descri~tion
A. REVENUES
1) LCFF Sources
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5) TOTAL REVENUES
B. EXPENDITURES (Objects 1000·7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
8) Plant Services
9) Other Outgo
10) TOTAL EXPENDITURES
C. EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (AS· B10)
D. OTHER FINANCING SOURCES/USES
1) lnterfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4) TOTAL OTHER FINANCING SOURCES/USES
California Dept of Education SACS Financial Reporting Software. 2019.2.0 File: fund-d (Rev 0312712018)
Unaudited Actuals Bond Interest and Redemption Fund
Expenditures by Function
2018·19 Function Codes Object Codes Unaudited Actuals
\' ~-·· / .
8010-8099 o:ocf
8100-8299 0.00
8300-8599 0.00
8600-8799 678 751.83
678 751.83
1000-1999 0.00
2000-2999 0.00
3000-3999 0.00
4000-4999 0:00
5000-5999 0.00
6000-6999 0.00
7000-7999 -'-- ·0.00
8000-8999 0;00
Except 9000-9999 ' 7600-7699 638 429.90
638429.90
40 321.93
8900-8929 0.00
7600-7629 0.00
8930-8979 0.00
7630-7699 0.00
8980-8999 0;00
0.00
Page 1
2019-20 Budaet
'; .,
. '··· ,,_,_.,.
'·.::-:-: ;;~~::.~-:-:·~ ... ' ',
0.00
0.00
0.00
651 000.00
651 000.00
0.00
0.00
0.00
0.00
0.00
0.00
·0.00
0.00
651,000.00
651 000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
05 61572 0000000 Form 51
Percent Difference
0.0%
0.0%
0.0%
-4.1 o/o
-4.1%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
2.0%
2.0%
-100.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
Printed: 91912019 1:28PM
Mark Twain Union Elementary Calaveras County
DescriD_tlon
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
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 + F1e) Components of Ending Fund Balance a) Nonspendable
Revolving Cash
Stores
Prepaid Items
All Others
b) Restricted
c) Committed
Stabilization Arrangements
Other Commitments (by Resource/Object)
d) Assigned
Other Assignments (by Resource/Object)
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassigned/Unappropriated Amount
California Dept of Education SACS Financial Reporting Software- 2019.2.0 File: fund-d CRev 0312712018)
Unaudited Actuals Bond Interest and Redemption Fund
Expenditures by Function
2018·19 Function Codes Obiect Codes Unaudited Actuals
40 321.93
9791 185 840.61
9793 0.00
185 840.61
9795 0.00
18!:),840.61
226 162.54
9711 0.00
9712 0.00
9713 0.00
9719 0.00
9740 0.00
9750 ,::c 0.00
9760 0.00
9780 226,162.54
9789 0.00
9790 0.00
Page2
2019-20 Bud net
0.00
226162.54
0.00
226162.54
0.00
226162.54
226162.54
0.00
0.00
0.00
0.00
0.00
0.00
0.00
226162.54
0.00
0.00
05 61572 0000000 Form 51
Percent Difference
-100.0%
21.7%
0.0%
21.7%
0.0%
21.7%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
O.Oo/o
Printed: 91912019 1:28PM
Mark Twain Union Elementary Calaveras
Descri
DISTRICT 1. Total District Regular ADA
Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (includes Necessary Small School ADA)
2. Total Basic Aid Choice/Court Ordered Voluntary Pupil Transfer Regular ADA Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in line A 1 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 A 1 above)
4. Total, District Regular ADA (Sum of Lines A1 through A3)
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 ASa through ASf)
6. TOTAL DISTRICT ADA (Sum of Line A4 and Line ASg)
7. Adults in Correctional Facilities 8. Charter School ADA
(Enter Charter School ADA using
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: ada (Rev 03/27/2018)
2018-19 Unaudited Actuals AVERAGE DAILY AITENDANCE
Page 1 of 1
05 61572 0000000 FormA
735.79
Printed: 9/9/2019 1:42 PM
Mark Twain Union Elementary Calaveras County
Unaudited Actuals 2018-19 Unaudited Actuels
GENERAL FUND 05 61572 0000000
FormCEA Current Expense Formula/Minimum Classroom Compensation
PART I • CURRENT Current Expense Reductions Reductions
Total Expense Reductions of Education (Extracted) (Overrides)• EXPENSE FORMULA for Year EDP (See Note 1) EDP (Col 1 - Col 2) EDP (See Note 2) (See Note 2) EDP
(1) No. J2l No. (~)_ No. (4a) (4b) No.
1 000 - Certificated Salaries 3,163174.62 301 0.00 303 3 163 174.62 305 0.00 307
2000 - Classified Salaries 1 361 055.75 311 0.00 313 1,361 055.75 315 139,538.42 317
3000 - EmJ)IQY_ee Benefits 2 237 725.47 321 78 578.71 323 2 159 146.76 325 57,017.32 327
4000 - Books, Supplies EquiD Reolace. (6500) 293198.25 331 0.00 333 293 198.25 335 198 631.79 337
5000 - Services ... & 7300 - Indirect Costs 1 101 014.29 341 0.00 343 1,101,014.29 345 154 319.02 347
TOTAL 8 077 589.67 365 TOTAL
Note 1 -In Column 2, report expenditures for the following programs: Nonagency (Goals 7100-7199), Community Services (Goal8100), 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) Oblect 1. 2. 3. 4. 5. 6.
7. 8. 9.
Teacher Salaries as Per EC 41011 .................................................................... .
Salaries of Instructional Aides Per EC 41011 ............................................................. .
STRS ........................................................................................... .
PERS .................................................... · · · · · · ·· · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · OASDI - Regular, Medicare and Alternative .............................................................. . Health & Welfare Benefits (EC 41372)
(Include Health, Dental, Vision, Pharmaceutical, and
1100
2100 3101 & 3102
3201 & 3202
3301 & 3302
Annuity Plans)........ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3401 & 3402
Unemployment Insurance... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3501 & 3502
Workers' Compensation Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3601 & 3602
OPEB. Active Employees (EC 41372)................................................................... 3751 & 3752
Current Expense-Part II
(Col 3 - Col 4) (5)
3 163 174.62
1,221 517.33
2,102 129.44
94 566.46
946 695.27
7 528 083.12
2, 786 560.11
400 022.57 863 814.76
97 715.46
73 275.65
413 209.13
1 530.23 72 353.97
0.00
16,694.32 10. Other Benefits (EC 22310) ............................................................................ .___--'3"-'9;.;:.0...;..1 ;.;:.&;....;;3;.;:.9=02=----t------'-=-;;....;..;..."-=-i 4 725176.20 11. SUBTOTAL Salaries and Benefits (Sum Lines 1 - 10) ............................................................................ r--.....;.r..;.=~=;..;
12. Less: Teacher and Instructional Aide Salaries and
0.00 Benefits deducted in Column 2 .............................................................................................. r-------...=..;=-1 13a. less: Teacher and Instructional Aide Salaries and
0.00 Benefits (other than Lottery) deducted in Column 4a (Extracted) .................................................................... ·1------..::..:.;:~ b. Less: Teacher and Instructional Aide Salaries and
Benefits (other than lottery) deducted in Column 4b (Overrides)* .................................................................... 1---------l
14. TOTAL SALARIES AND BENEFITS ......................................................................................... . 15. Percent of Current Cost of Education Expended for Classroom
Compensation (EDP 397 divided by EOP 369) line 15 must
equal or exceed 60% for elementary, 55% for unified and 50%
4 725 176.20
for high school districts to avoid penalty under provisions of EC 41372 ............................................................... r------....;6=..:2;.:...7'-'7'-=0A~a 16. District is exempt from EC 41372 because it meets the provisions
of EC 41374. (If exempt enter 'X') ......................................................................................... .
PART Ill: 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 the provisions of EC 41374. 1. Minimum percentage required (60% elementary, 55% unified, 50% high) ............................................................. 60.00% 2. Percentage spent by this district (Part II, line 15) ............................................................................... 62.77% 3. Percentage below the minimum (Part Ill, 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) ............................................. 7,528 083.12 5. DeficiencY Amount (Part Ill Line 3 times line 4) ................................................................................ 0.00
PART IV: Explanation for adjustments entered in Part I Column 4b_(requlred)
California Dept of Education
EOP No.
309
319
329
339
349
369
EDP No.
375
380
382
383
384
385
390
392
393
395
396
396
397
SACS Financial Reporting Software- 2019.2.0 File: cea (Rev 03/0212018) Page 1 of 2 Printed: 9/9/2019 2:00PM
Mark Twain Union Elementary Calaveras County
Unaudited Actuals 2018-19 Unaudited Actuals
Every Student Succeeds Act Maintenance of Effort Expenditures
A. Total state, federal, and local expenditures (all resources)
B. Less all federal expenditures not allowed for MOE (Resources 3000-5999, except 3385)
C. Less state and local expenditures not allowed for MOE: (All resources, except federal as identified in Line B) 1. Community Services
2. Capital Outlay
3. Debt Service
4. Other Transfers Out
5. lnterfund Transfers Out
6. All Other Financing Uses
7. Nonagency
8. Tuition (Revenue, in lieu of expenditures, to approximate costs of services for which tuition is received)
9. Supplemental expenditures made as a result of a Presidentially declared disaster
10. Total state and local expenditures not allowed for MOE calculation (Sum lines C 1 through C9)
D. Plus additional MOE expenditures: 1. Expenditures to cover deficits for food services
(Funds 13 and 61) (If negative, then zero)
2. Expenditures to cover deficits for student body activities
E. Total expenditures subject to MOE ne A minus lines B and C1 0 lines D1 and 02
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: esmoe (Rev 03/01/2018) Page 1
All
All 9200
All except 5000-5999,
5400-5450, 5800, 7430-
7439
7200-7299
7100-7199 9000-9999 1000-7999
All All 8710
Manually entered. Must not include expenditures in lines B, C1-C8, 01, or
All All
1000-7143,
7300-7439
minus 8000-8699
05 61572 0000000 Form ESMOE
8 509 228.32
233 558.47
0.00
10 143.43
62 040.22
0.00
134 617.85
0.00
0.00
27 .93
479.43
34 392.75
8 075 583.17
Printed: 9/9/2019 2:00PM
Unaudited Actuals 2018-1 9 Unaudited Actuals Mark Twain Union Elementary
Calaveras County Every Student Succeeds Act Maintenance of Effort Expenditures 05 61572 0000000
Form ESMOE
Section II - Expenditures Per ADA
A. Average Daily Attendance (Form A , Annual ADA column, sum of lines A6 and C9)
B. Expenditures per ADA (Line I.E divided by Line II.A)
Section Il l - MOE Calculation (For data collection only. Final determination w ill be done by CDE)
A. Base expenditures (Preloaded expenditures from prior year official CDE MOE calculation). (Note: If the prior year MOE was not met, CDE has adjusted the prior year base to 90 percent of the preceding prior year amount rather than the actual prior year expenditure amount.)
1. Adjustment to base expenditure and expenditure per ADA amounts for LEAs failing prior year MOE calculation (From Section IV)
2. Total adjusted base expenditure amounts (Line A plus Line A.1)
B. Required effort (Line A.2 times 90%)
C. Current year expenditures (Line I.E and Line II .B)
D. MOE deficiency amount, if any (Line B minus Line C) (If negative, then zero)
E. MOE determination (If one or both of the amounts in line D are zero, the MOE requirement is met; if both amounts are positive, the MOE requirement is not met. If either column in Line A.2 or Line C equals zero, the MOE calculation is incomplete.)
F. MOE deficiency percentage, if MOE not met; otherwise, zero (Line D divided by Line B) (Funding under ESSA covered programs in FY 2020-21 may be reduced by the lower of the two percentaqes)
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: esmoe (Rev 03/01/2018) Page 2
2018-19 Annual ADA/
Exps. Per ADA
738.48
10,935.41
Total Per ADA
7,977 ,465.78 10,330.56
0.00 0.00
7,977,465.78 10,330.56
7,179,719.20 9,297.50
8,075,583.17 10,935.41
0.00 0.00
MOE Met
0.00% 0.00%
Printed: 9/9/2019 2:00PM
Unaudited Actuals 2018-19 Unaudited Actuals Mark Twain Union Elementary
Calaveras County Every Student Succeeds Act Maintenance of Effort Expenditures
SECTION IV- Detail of Adjustments to Base Expenditures (used in Section Ill, Line A.1)
Description of Adjustments
Total adjustments to base expenditures
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: esmoe (Rev 03/01/2018)
Total Expenditures
0.00
Page 3
05 61572 0000000 Form ESMOE
Expenditures Per ADA
0.00
Printed: 9/9/2019 2:00 PM
Mark Twain Union Elementary Calaveras County
Description
Unaudited Actuals 2018-19 Unaudited Actuals
LOTTERY REPORT Revenues, Expenditures and Ending Balances - All Funds
Lottery: Unrestricted
Object Codes (Resource 11 00)
A. AMOUNT AVAILABLE FOR THIS FISCAL YEAR 1. Adjusted Beginning Fund Balance 9791-9795 50,722.89 2. State Lottery Revenue 8560 129,859.35 3. Other Local Revenue 8600-8799 0.00
4. Transfers from Funds of Lapsed/Reorganized Districts 8965 0.00
5. Contributions from Unrestricted Resources (Total must be zero) 8980 0.00
6. Total Available
(Sum Lines A 1 through A5) 180,582.24
B. EXPENDITURES AND OTHER FINANCING USES
1. Certificated Salaries 1000-1999 0.00 2. Classified Salaries 2000-2999 0.00 3. Employee Benefits 3000-3999 0.00 4. Books and Supplies 4000-4999 117,298.64
5. a. Services and Other Operating Expenditures (Resource 1100) 5000-5999 20,601 .00
b. Services and Other Operating 5000-5999, except Expenditures (Resource 6300) 5100, 5710, 5800
c. Duplicating Costs for Instructional Materials (Resource 6300) 5100, 5710, 5800
6. Capital Outlay 6000-6999 0.00 7. Tuition 7100-7199 0.00 8. Interagency Transfers Out
a. To Other Districts, County 7211 ,7212,7221 ,
Offices, and Charter Schools 7222,7281,7282 0.00
b. To JPAs and All Others 7213,7223, 7283,7299 0.00
9. Transfers of Indirect Costs 7300-7399 10. Debt Service 7400-7499 0.00 11. All Other Financing Uses 7630-7699 0.00 12. Total Expenditures and Other Financing Uses
(Sum Lines B1 through B11 ) 137 899.64
C. ENDING BALANCE (Must equal Line A6 minus Line B12) 979Z 42 682.60
D. COMMENTS:
Lottery: Transferred to Instructional
Other Resources Materials for Expenditure (Resource 6300)*
12,182.50 55,379.60
0.00
0.00
0.00 67,562.10
25,163.59
0.00 25 163.59
0.00 42 398.51
05 61572 0000000 Form L
Totals
62,905.39 185,238.95
0.00
0.00
0.00
248,144.34
0.00 0.00 0.00
142,462.23
20,601 .00
0.00
0.00
0.00
0.00
0.00 0.00
163 063.23
85 081.11
Data from this report will be used to prepare a report to the Legislature as required by Control Section 24.60 of the Budget Act.
*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 the purchase of instructional materials only. Any amounts in the shaded cells of this column should be reviewed for appropriateness.
California Dept of Education SACS Financial Reporting Software- 2019.2.0 File: lot (Rev 02/24/2016) Page 1 of 1 Printed: 9/9/2019 2:02 PM
Mark Twain Union Elementary Calaveras County
A. PRIOR YEAR DATA
(2017 · 18 Actual Appropriations Limit and Gann ADA are from district's prior year Gann data reported to the CDE)
1. FINAL PRIOR YEAR APPROPRIATIONS LIMIT
(Preload/Line D11, PY column) 2. PRIOR YEAR GANN ADA (Preload/Line B3, PY column)
ADJUSTMENTS TO PRIOR YEAR LIMIT
3. District Lapses, Reorganizations and Other Transfers 4. Temporary Voter Approved Increases s. Less: Lapses of Voter Approved Increases 6. TOTAL ADJUSTMENTS TO PRIOR YEAR LIMIT
(Lines A3 plus A4 minus AS)
7. ADJUSTMENTS TO PRIOR YEAR ADA (Only for district lapses, reorganizations and
other transfers. and only if adjustments to the
appropriations limit are entered in Line A3 above)
B. CURRENT YEAR GANN ADA (2018·19 data should tie to Principal Apportionment Software Attendance reports and include ADA for charter schools reporting with the district)
1. Total K-12 ADA (Form A, Line A6)
2. Total Charter Schools ADA (Form A. Line C9) 3. TOTAL CURRENT YEAR P2 ADA (Line B 1 plus B2)
C. CURRENT YEAR LOCAL PROCEEDS OF TAXES/STATE AID RECEIVED TAXES AND SUBVENTIONS (Funds 01. 09, and 62)
1 Homeowners' Exemption (Object 8021) 2. Timber Yield Tax (Object 8022) 3. Other Subventions/In-Lieu Taxes (Object 8029) 4. Secured Roll Taxes (Object 8041) s. Unsecured Roll Taxes (Object 8042) 6 . Prior Years' Taxes (Object 8043) 7. Supplemental Taxes (Object 8044) 8. Ed. Rev. Augmentation Fund (ERAF) (Object 804S) 9 . Penalties and Int. from Delinquent Taxes (Object 8048)
10. Other In-Lieu Taxes (Object 8082)
11. Comm. Redevelopment Funds (objects 8047 & 862S)
12. Parcel Taxes (Object 8621)
13. Other Non-Ad Valorem Taxes (Object 8622) (Taxes only)
14. Penallies and Int. from Delinquent Non-LCFF
Taxes (Object 8629) (Only those for the above taxes)
IS. Transfers to Charter Schools
in Lieu of Property Taxes (Object 8096) 16. TOTAL TAXES AND SUBVENTIONS
(Lines C1 through CIS)
OTHER LOCAL REVENUES (Funds 01, 09, and 62)
17. To General Fund from Bond Interest and Redemption
Fund (Excess debt service taxes) (Object 8914) 18. TOTAL LOCAL PROCEEDS OF TAXES
(Lines C 16 plus C 17)
California Dept of Education SACS Financial Reporting Software . 2019.2.0 File: gann-d (Rev 05/t S/2019)
Unaudited Actuals Fiscal Year 2018-19
School District Appropriations Limit Calculations
2018-19 Calculations
Extracted Entered Data/
Data Adjustments• Totals
2017-18 Actual
6,097,487.93 6,097,487.93
773.12 773.12
Adjustments to 2017-18
0.00
2018-19 P2 Report
738.S1 738.S1
0.00 000
738.S1
2018-19 Actual
38,186.61 38,186.61
13,50S.90 13,SOS.90
0.00 0.00
3,644,609.94 3,644,609.94
42.769.07 42,769.07
1.710.02 1,710.02
133,928.91 133,928.91 306,669.10 306.669.10
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0 .00 0 .00
4,1 81,379.SS 0.00 4,1 81 ,379.SS
0 .00 000
4,1 81,379.SS 0.00 4,1 81.379.SS
Page 1 of 3
2019-20 Calculation s
Extracted
Data Adjustments•
2018-19 Actual
Adjustments to 2018-19
2019-20 P2 Estimate
737.79
0.00
2019-20 Budget
42,663.00
10,030.00
0.00
3,631.889.00 46,S61 .00
1,743.00
S6,279.00
292,SOO.OO
0.00
0.00
0.00
0.00
0.00
0 .00
4 ,081.66S.OO 0.00
0 .00
4,081,66S.OO 0 .00
OS 61S72 0000000 Form GANN
Entered Data/
Totals
6,038,073.03
738.S1
0.00
737.79
0.00
737.79
42,663.00
10,030.00
0.00
3,631,889.00
46,S61 .00
1,743.00
S6,279.00
292.SOO.OO
0.00
0.00
0.00
0.00
0.00
0.00
4,081.66S.OO
0 .00
4,081 ,66S.OO
Printed: 9/9/2019 2:01 PM
Mark Twain Union Elementary Calaveras County
EXCLUDED APPROPRIATIONS
19. Medicare (Enter federally mandated amounts only from objs. 3301 & 3302; do not include negotiated amounts)
OTHER EXCLUSIONS
20. Americans with Disabilities Act
21. Unreimbursed Court Mandated Desegregation
Costs
22. Other Unfunded Court-ordered or Federal Mandates 23. TOTAL EXCLUSIONS (Lines C19 through C22)
STATE AID RECEIVED (Funds 01, 09, and 62)
24. LCFF • CY (objects 6011 and 6012)
25. LCFF/Revenue Limit State Aid· Prior Years (Object 6019)
26. TOTAL STATE AID RECEIVED
(Lines C24 plus C25)
DATA FOR INTEREST CALCULATION
27. Total Revenues (Funds 01, 09 & 62; objects 600()..6799)
26. Total Interest and Return on Investments
(Funds 01. 09. and 62; objects 6660 and 6662)
D. APPRO PRIATIONS LIMIT CALCULATIONS PRELIMINARY APPROPRIATIONS LIMIT
1. Revised Prior Year Program Limit (Lines A 1 plus A6) 2. Inflation Adjustment 3. Program Population Adjustment (Lines B3 divided
by (A2 plus A7]) (Round to four decimal places) 4. PRELIMINARY APPROPRIATIONS LIMIT
(Lines D1 times D2 times D3)
APPROPRIATIONS SUBJECT TO THE LIMIT
5. Local Revenues Excluding Interest (Lme C16) 6. Preliminary State Aid Calculation
a. Minimum State Aid in Local Limit (Greater of
S t 20 times Line 83 or S2,400; but not greater
than Line C26 or less than zero) b. Maximum State Aid in Local Limit
(lesser of Line C26 or Lines D4 minus D5 plus C23;
but not less than zero) c. Preliminary State Aid in Local Limit
(Greater of Lines D6a or 06b) 7 Local Revenues in Proceeds of Taxes
a. Interest Counting in Local Limit (Line C26 divided by
[Lines C27 minus C26) times [lines D5 plus 06c]) b. Total Local Proceeds of Taxes (Lines D5 plus D7a)
6. State Aid In Proceeds of Taxes (Greater of Line D6a,
or Lines D4 minus 07b plus C23; but not greater
than Line C26 or less than zero) 9. Total Appropriations Subject to the Limit
a. Local Revenues (Line 07b) b. State Subventions (line 06) c. Less: Excluded Appropriations (Line C23) d. TOTAL APPROPRIATIONS SUBJECT TO THE LIMIT
(Lines D9a plus D9b minus D9c)
California Dept of Education SACS Financial Reporting Software· 2019.2.0 File: gann-d (Rev 0511512019)
Unaudited Actuals Fiscal Year 2016·19
School District Appropriations Limit Calculations
2016-19 Calculations
Extracted Entered Data/
Data Adj ustments• Totals
71 .43
71.43
3.071,941.00 3,071,941 .00
6,409.00 6,409.00
3,076,350.00 0.00 3,076,350.00
6.654,51 3.56 8,654 ,513.56
33,947.61 33.947.61
2016·19 Actual
6.097.467.93
1.0367
0.9552
6 ,036,073.03
4,161.379.55
66.621.20
1,656 764.91
1.856.764.91
23.776.09 4,205,157.64
1.832,966.62
4 ,205,157.64
1.632.966.62
71.43
6,036.073.03
Page 2 of 3
Extracted
Data
3,013,050.00
0.00
3,013.050.00
6,069,093.00
30.000.00
2019-20 Calculations
Adj ustments•
0.00
2019-20 Budget
05 61572 0000000 FormGANN
Entered Data/
Totals
64.00
64.00
3,013,050.00
0.00
3,013,050.00
6,069,093.00
30.000.00
6.036.073.03
1.0365
0.9990
6 .264.266.30
4,061,665.00
86,534.60
2.162,667.30
2.182.667.30
23.377.09
4,105,042.09
2.159.310.21
Printed: 9/912019 2:01 PM
Unaudited Actuals Fiscal Year 2018-t9 Mark Twain Union Elementary
Calaveras County School District Appropriations Limit Calculations
Extracted
Data
10. Adjustments to the Limit Per Government Code Section 7902.1
(Line D9d minus D4; if negative, then zero)
If not zero report amount to:
Keely Bosler. Director State Department or Finance
Attention: School Gann Limits State Capitol, Room 1145 Sacramento, CA 95814
SUMMARY 11. Adjusted Appropr iations Limit
(Lines D4 plus D10)
12. Appropriations Subject to the Limit (Line D9d)
Please provide below an explanation for each entry in the adjustments column.
ROY BLAIR Gann Contact Person
California Dept or Education SACS Financial Report ing Software· 2019.2.0 File: gann-d (Rev 05/1512019)
2018-19 Calculations
I Entered Data/ Extracted
Adjustments• Totals Data
0.00
2018-19 Actual
6,038,073.03
6,038.073.03
[email protected] OR (209) 736-1855
Contact Phone Number
Page 3of3
2019-20 Calculations
I Adjustments•
2019-20 Budget
I
I
OS 61572 0000000 FormGANN
Entered Data/
Totals
6.264,268.30
Pronted: 9/9/2019 2:01PM
Mark Twain Union Elementary Calaveras County
Goal Program/ Activity Instructional
Goa ls 000 1 Pre-Kindergarten 111 0 Regular Education, K- 12 3 100 Alternative Schools 3200 Continuation Schools 3300 Independent Study Centers 3400 Opportunity Schools 3550 Community Day Schools 3700 Specialized Secondary Programs 3800 Career Technical Education 4 11 0 Regular Education, Adnlt 46 10 Adult Independent Study Centers 4620 Adult Correctional Education 4630 Adult Career Technical Education 4760 Bilingual 4850 Migrant Education
5000-5999 Special Education 6000 Regional Occupational Clr/Prg (ROC/P)
Other Goals 7 110 Nonagency - Educational 7 150 Nonagcncy - Other 8 100 Commun ity Services 8500 Child Care and Development Services
Othe r Costs ---- Food Services ---- Enterprise
---- Faci lities Acquis ition & Construction ---- Other Outgo
Other Adult Education, Child Development. Funds Cafeteria, Foundation ([Column 3 + -·--·- CAC, line C5l times CAC, line E)
Indi rect Cost Transfers to Other Funds (Net of Funds 0 I, 09, 62, Function 72 10,
---- Object 7350)
Total General Fund and Cha rter ---- Schools Funds Exnenditures
Califo rnia Dept of Education SACS Financial Reporting Software - 2019.2.0 File: per (Rev 05/05/2016)
Unaudited Actuals 2018-19
General Fund and Charter Schools Funds Program Cost Report
------------------------- Di reel Costs -------------------------Direct Charged Allocated Subtotal (Schedule DCC) (Schedule A C) (col. I + 2)
Column I Column 2 Column 3
0.00 0.00 0.00 3,980, 156.80 1.703.832.99 5,683,989.79
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 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
1,661 ,480.95 0.00 1.66 1 ,480.95 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
5 64 1 637.75 I. 703 832.99 7 345,470.74
Page 1
Central Admin
I Costs Other Costs (col. J x Sch. CAC line E (Schedule OC)
Column 4 Column 5
0.00 590.389.48
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
172,576.11 0.00
0.00 0.00 0.00
0.00
0.00 11 ,636.89
0 .00 353,059.94
36,095. 16
0.00
799 060.75 364 696.83
05 61572 0000000 Form PCR
Total Costs by Program
(col. 3 + 4 + 5) Column 6
0.00 6.274 ,379.27
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
1.834,057.06 0.00
0.00 0.00 0.00
0 .00
0.00 11 ,636.89
0.00 353,059.94
36,095.16
0 .00
8 509 228.32
Printed: 9/9/2019 2:04 PM
Mark Twain Union Elementary Calaveras County
Instruction
lnsuucuonal Supen.iSJon and Administration
~Goal
lnslructional C ools
___Irpe of Program (Functions 1000·
~) (Funcuon.s 2100·
2200)
0001
L 1110
3100
r- 3200
3300
3400
3SSO
3700
3800
4610
4620
4760 r-~
Prt·KindcrS!ncn 0 00
jRe!!!!!!lr Edu~at io11 K- t~.944,33 1 !2,.f Alternative Schools l 0.00 . I .
::::::···~ :: Community Day Schools -l __ -_-- 000 .
Specialized Secondary Jrogn.m.s ~
Career Technical Ed~uca=lio"'n._...,..__ 0 00 r ·· T I Regular Education, A.,du,lt,___+-----"0-"00"-
-r,\dult lndepend<nt Study 1C<nters ooo l
Adult Correctional Educatio::.n-+-----"0'-'00"'-- _
~.Adult Career Technital . Education
Oilingual --1---
!Miwant Education _ __, __
~=i- -~---
S000-5999 S~ial Education -----r ___ ...:__ 1.432,023 31
ooo l -,.-6000 iRO.QL
OthtrGoolJ
7110 Nona • Educational 0.00
__ 71 SO Nona~ency • Other 0.00
f---"8co=._l 00 J Community Services I Child Care and Devtlopm<nt
BSOO Services ___ .;._ ___ _,0'-'00"'-+--
Total Dir«t C h• ed CostJ ----'--"'S J76.3SS 10
California Dept or Education SACS Financial Reporting Software· 2019.2.0 File: per (Rev 05/05/2016)
000
000
000
000
000
000
000
000
000
000
000
000
000
379 3 I
000
000
000
000
000
37931
I
Library. Med1a. T ethnology and
Other lnstrucuonal Resources
Unaudited Actuals 2018·19
General Fund and Charter Schools Funds Program Cost Report
Schedule of Direct Charged Costs (DCC)
School AdministratiOn
Pupil Suppon Services
(functions 3110·
Pup1l Transponation J\ nc•llary Scf\'ltes Communuy Services
(Functions 2't20· 249SJ • {Function 2700) , 3 160 and 3900) . tFuncuon 3600) •
(Funcuons -t(X)(). 4999)
(Functions S000-5999)
000
7,534 22 •
000 ,
000
000 I
000
000
000
000
000 I
000
000
000 1
000
000
000
000
000
861JS l 000 ,
000
000
~
000
ooo [
000 -I
0 00
o.oo .
000
000
000
-~
ooo l ----1
~-
___ 0_.00_
0.00
000
000
000
000
0.00
000
000
ooo_.
000
000
000
000
000
Q_OO •
0.00 ·- I
000
Q_OO .
000
000
27,397 38
000
OQQ_
000
000
000
000
000
000
02Q_
02Q_
OQQ_
000
OOQ.
OOQ..
0.00
000
Gcncnl Admimstr.tt10n
(Functions 7000-7999 .. ,ttpJ 721 Q)•
000
05 61572 0000000 Form PCR
Plant MamtcnJncc Fac1h11es Rents and and Opcr.tt1ons Leases
(Function_s 8100· 8400) . (Function 8700) ,
000 000
000 OOO I
000 000
000 000
000 000
000 000
000 000
000 000
000 000
000 000
000 000
000 000
000 000
000 000
000 000
000 000
000 000
l 000 0.00
Total
0001
3,980,156.80 j
000
000
000
000 _, 000
000
000
000
000
000
000
__ ooo ,
000
1.661,480 9S 1
000
F 0~ 000 000 1
000
000 000 I
2,534 22 86lli....... 99,577 59 27,391l!...._ 000
Page 1
00
00
oool
000
000
000 • FunctiOnS 7100.7199 for coals 8100 and 8500
000
_ ooo 1
000
Printed: 9/9/2019 2:04PM
Mark Twain Union Elementary Calaveras County
Goal Type of Program Instructiona l Goa ls
0001 Pre-Kindergarten
11 10 Regular Education, K- 12
3100 Alternative Schools
3200 Continuation Schools
3300 Independent Study Centers
3400 Opportunity Schools
3550 Community Day Schools
3700 Specialized Secondary Proorams
3800 Career Technical Education
4 110 Regular Education, Adult
4610 Adult Independent Study Centers
4620 Adult Correctional Education
4630 Adult Career Technical Education
4760 Bilingual
4850 Migrant Education
Unaudited Actuals 2018-19
General Fund and Charter Schools Funds Program Cost Report
Schedule of Allocated Support Costs (AC)
All ocated Support Costs (Based on factors input on Form PC RAF)
Full -Time Equ ivalents Classroom Units Pupils Transported
0.00 0.00 0.00
760,548.50 686,368.07 256,9 16.42
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 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
5000-5999 Special Education (all ocated to 500 I) 0.00 0.00 0.00
6000 ROC/P
Other Goals
7 11 0 Nonagency- Educational
7 150 Nonagency - Other
8 100 Community Services
8500 Child Care and Development Svcs. Other Funds
-- Adult Education (Fund II)
- - Child Development (Fund 12)
- - Cafeteria (Funds 13 and 61)
Tota l Alloca ted SuiJport Costs
California Dept of Education SACS Financial Reporting Software- 2019.2.0 File: per (Rev 05/05/2016)
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
760 548.50 686 368.07 256,9 16.42
Page 1
05 61572 0000000 Form PCR
Total
0.00
I ,703 ,832.99
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
0.00
0.00
I 703 832.99
Printed: 9/9/2019 2:04 PM
Mark Twain Union Elementary Calaveras County
Unaudited Actuals 2018-19
Program Cost Report Schedule of Central Administration Costs (CAC)
A. Central Administration Costs in General Fund and Charter Schools Funds Board and Superintendent (Funds 01, 09, and 62, Functions 7100-7180, Goals 0000-6999 and
1 9000, Objects 1 000-7999) External Financial Audits (Funds 01, 09, and 62, Functions 7190-7191, Goals 0000-6999 and
2 9000, Objects 1 000-7999) Other General Administration (Funds 01, 09, and 62, Functions 7200-7600 except 7210, Goal
3 0000, Obj_ects 1 000-7999) Centralized Data Processing (Funds 01, 09, and 62, Function 7700, Goal 0000, Objects 1000-
4 7999)
5 Total Central Administration Costs in General Fund and Charter Schools Funds
B. Direct Charged and Allocated Costs in General Fund and Charter Schools Funds 1 Total Direct Charged Costs (from Form PCR, Column 1, Total)
2 Total Allocated Costs (from Form PCR, Column 2, Total)
3 Total Direct Charged and Allocated Costs in General Fund and Charter Schools Funds
c. Direct Charged Costs in Other Funds 1 Adult Education (Fund 11, Objects 1000-5999, except 51 00)
2 Child Development (Fund 12, Objects 1000-5999, except 5100)
3 Cafeteria (Funds 13 & 61, Objects 1000-5999, except 5100)
4 Foundation (Funds 19 & 57, Objects 1000-5999, except 5100)
5 Total Direct Charged Costs in Other Funds
D. Total Direct Char2ed and Allocated Costs (B3 + C5)
E. Ratio of Central Administration Costs to Direct Chareed and Allocated Costs (AS/D)
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: per (Rev 05/24/2011) Page 1
05 61572 0000000 Form PCR
266,055.34
16,050.00
468,188.51
48,766.90
799,060.75
5,641,637.75
1 '703,832.99
7,345,470.74
0.00
0.00
347,507.09
0.00
347,507.09
7,692,977.83
10.39%
Printed: 9/9/2019 2:04 PM
Mark Twain Union Elementary Calaveras County
Type of Activity
Food Services !(Objects 1000-5999, 6400, and 6500)
Enterprise !(Objects I 000-5999. 6400 and 6500)
Facilities Acquisition & Construction Objects I 000-6500)
Other Outgo I (Objects I 000-7999)
Total Other Costs
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: per (Rev 05/24/2011)
Unaudited Actuals 2018-19
General Fund and Charter Schools Funds Program Cost Report
Schedule of Other Costs (OC)
Facil ities Acquisition & Food Services Enterprise Construction
(Function 3700) (Function 6000) (Function 8500)
0.00
11.636.89
' 0.00
0.00 11.636.89 0.00
Page 1
Other Outgo
(Functions 9000-9999)
353.059.94
353.059.94
05 61572 0000000 Form PCR
Total
0.00
11.636.89
0.00
353.059.94
364.696.83
Printed: 9/9/2019 2:04PM
Mark Twain Union Elementary Calaveras County
A. Amount or Undistributed Expenditu res, Funds 01, 09, a nd 62,
Goals 0000 nnd 9000 (will be nllocntetl bnsed on ractors input)
0. Enter Allocation fae tor(s) by Goal:
(Note: Allocation factors nrc only needed for a column if
1hcrc nrc undistributed expenditures in line A.)
Instructional Goals Descriprion
0001
11 .,_,10'----'R_o::egular Education. K- 12
3 100 Alternative Schools
3200 Continuation Schools
3300 Independent Study Centers
3400 Opportunity Schools
3550 Community Da Schools
3700 Specialized Second~ Progra~
3800 Career Technical Education
4 11 0 Regular Education. Adult
4610 Adult lndependem Study Cemers
4620 Adult Correctional Education
4630 Adult Career Technical Education
4 760 Bilingual
4850 Migrant Education
5000-5999 Special Educationi!!]locnced to 500 I)
6000 _ _ __:_R:..::OCIP=.:._
O ther Goals Description
7 11 0 Nonagency • Educational __ _
7150 ___ ~N~o~n~ag~c~n~c~y_-~O~t~h~cr~------
8100.~---C~o~•~ru~n~u~n~itLy~S~c~N~ic~c~s _____ _
8500
Other f unds
Child Cnrc nttd Dcvclopmcm Services
Description
Adult Education (Fund II )
Child Development (Fund 12)
____ Ca=~:::et:o;en""·a. (funds 13 & 6 1 L C. Tota l Allocation Factors
California Dept of Education SACS Financial Reporting Software- 2019.2.0 File: pcraf (Re v 05/05/2016)
Unaudited Actuals 2018-19
General Fund and Charter Schools Funds Program Cost Report
Schedule of Allocation Factors (AF) for Support Costs
L ----------------- Teacher Full-Tim~ Equivnlcnts----- ---- ~ - -------------- --------Classroom Units-- --- ---
T Library, Media, r lnstruction3l Supervision Technology and Other Plant Mnintcnnncc and
and Admimstmtion Instn1ctional Resources School 1-\dministrntion Pu1>il Suppon Services Opcrruions (Func1ions 2 100·2200) l (Funclions 2420·2495) (Function 2700) ( Funct ion~~I~0-3 199 &
1
(Fnncllons RIOO-R<IOO)
FTE Foctor(s)
r--i -
-,
o.oo I r
I _,_ I j
! I
~66.12
FTE Factor(s)
2.83
I
465,583.81
FTE Fnctor(s)
2.00
I 51.298.57
FTE Factor(s) I
~
686,368.07
CU Factor(s)
4.34
Facilit ies Rents and Leases
(Function 8700)
0.00
CU Factor(s)
05 61572 0000000 Form PCRAF
. Pupils Transported
1 I
Pupd Tronsponation (Function 3600)
256.916.42
rT Foctor(s)
3.00
l-=+- -i --- - -,- I --------I ---- ----I
t i-
+ i- I -,---
-1--
I
~+-_I_
I ,- i :=1_ -, I I
I
0.00 I 2.83 2.00 1.40 4.34 0.00 3.00
Page 1 of 1 Printed: 9/9/2019 2:05PM
Mark Twa1n UniOn Elementary calaveras County
Oo scrlotlon 0 1 GENERAL FUND
Expenditure Oota•l Other Sources/Uses Detail Fund RoconCIItation
09 CHARTER SCHOOLS SPECIAL REVENUE FUND Expend•ture Detad Other SOu~s/Uses Detad Fund ReconoJiation
10 SPECIAL EDUCATION PAS$-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reeonalation
11 ADULT EDUCATION FUND Expenditure Detail Other Sources/Uses Detail Fund Reconaliation
12 CHILO DEVELOPMENT FUND Expend•ture Oeta•l Other Sources/Uses Detail Fund Reconciliation
13 CAFETERIA SPECIAL REVENUE FUND Expend•ture Detail Other Sources/Uses Detail Fund Recona .. ahon
14 DEFERRED MAINTENANCE FUND Expend•ture Oeta•l Other Sources/Uses Detail Fund Recooo .. abon
15 PUPIL TRANSPORTATION EQUIPMENT FUND Expend1ture Detail Other Sources/Uses Detail Fund Reconciliat.on
17 SPECW.. RESERVE FUND FOR OTHER THMI CAPITAL OUTLAY Expenditure Oeta•l Other Sources/Uses Detail Fund Reconohation
18 SCHOOL BUS EMISSIONS REDUCTION FUND Expond1ture Detail Other Sources/Uses Detail Fund Reconciliatton
19 FOUNDATION SPECIAL REVENUE FUND Exp&nd•ture Oeta11 Other Sources/Uses Oetad Fund Reconcilatlon
20 SP£CW. RESER\'E FUNO FOR POSTEU.P\.OYLIENT SEUEFITS
Ex:pen<hturo Oetad Other Sou~s/Uses Detai Fund Reeonoliat1on
21 BUILDING FUND Expenditure Oeta11 Other Sources/Uses Detail Fu nd Rec:onohation
25 CAPITAL FACILITIES FUND Expenditure Detail Other Sources/Uses Detail Fund ReconCihatlon
30 STATE SCHOOL BUILDING LEASE/PURCHASE FUND Expend1ture Detail Other Sources/Uses Detail Fund Reconcdla!IOn
35 COUNTY SCHOOL FACILITlES FU"O Expendttute Detail Other Sources/Uses Detail Fund Reconol•attOn
40 SPECIAL RESERVE F\.INO FOR CAPITAL OUTLAY PROJECTS
Expenditure Oeta1l Other Sourc:os/Uses Detail Fund Rec:onciltation
49 CAP PROJ FUND FOR BLENDED COMPONENT UNITS Expondtture Oeta11 Other Sources/Uses Oeta11 Fund Reconohatioo
51 BONO INTEREST AND REDEMPTION FUND E.xpend1ture Detail Other SOu~s/Uses Detaa Fund ReconohatJOn
52 DEBT SVC FUND FOR BLENDED COMPONENT UNITS Expen<hture Detail Other Sources/Uses Oeta~ Fund Rocooohation
53 TAX OVERRIDE FUND Expenditure Detail Other Sources/Uses Detail Fund ReconCJiiation
56 DEBT SERVICE FUND Expendtture Detail Other Sources/Uses Deta11 Fund Rec:onCihatJon
57 FOUNDATION PERMANENT FUND Expenditure Detail Other Sources/Uses Oetad Fund ReconciMatJOn
6 1 CAFETERIA ENTERPRISE FUND Expend1ture Oeta11 Other Sources/Uses Detail Fund Reconcihahon
Caliromia Dept of Educat•on SACS F•noncial Repor1•ng Sortware . 2019.2.0 Fote: slaa (Rev 0511612016)
Dire ct Cost's · lntorfund
Unaud1ted Actuals 2018-19 Unaudoted Actuals
SUMMARY OF INTER FUND ACTlVITIES FOR ALL FUNDS
Indirect Cos ts · ln torfund Transf ers In Transfers Out Transfers In Transfers O ut
5750 5750 7350 7350
0.00 000 0 .00 0.00
0.00 000 000 0.00
0.00 0.00 0 .00 0.00
0.00 0.00 0 .00 0.00
0 .00 000 000 0.00
000 0 .00
0 .00 0.00
0 00 0.00
0.00 0.00 0 .00 0.00
000 0 .00
0 .00 0 .00
000 000
000 000
0.00 0.00
0 .00 0 .00
000 000 000 000
000 000 000 000
Pago I of 2
lnterfund lnterfund Transfers In Transfers Out 8900·8929 7600·7629
0 00 134 617.85
000 000
000 0.00
000 000
34 6 17 85 000
100 000 00 000
000 0 .00
000 000
0.00 0.00
000
000 000
000 000
0 00 0 00
000 000
000 000
0 .00 0 .00
000 000
000 000
000 0 .00
000 0.00
000 000
000
000 000
Due From Other Funds
9310
0 .00
0 00
0 .00
0 .00
000
8 617 85
0 00
000
0.00
0.00
000
000
000
000
000
000
0.00
000
000
000
000
000
000
000
05 61572 0000000 Form SIAA
Due To Other Fu nd s
9610
8 817.85
000
0.00
0 00
000
000
000
000
000
0.00
000
000
000
000
000
000
000
000
000
000
000
0 00
000
000
Pnnted: 9/9/2019 2 03 PM
Ma!'1(. Twain Union Elementary Calaveras County
Description 62 CHARTER SCHOOLS ENTERPRISE FUND
Expend1ture Oetall Other SOurces/Uses Oeta1l Fund Reconohation
63 OTHER ENTERPRISE FUND Expendtture Detail Other SO<Irces/Uses Oeta~ Fund Reconolaoon
66 WAREHOUSE REVOLVING FUND Expend•ture Detail Other Sources/Uses Detail Fund Reconciliation
67 SELF-INSURANCE FUND Expenditure Detail Other SOurces/Uses Detail Fund Reconciliat•on
71 RETIREE BENEFIT FUND Expend1IU111 Detail Other Sources/Uses Detail Fund Reconohat.on
73 FOUNDATION PRIVATE-PURPOSE TRUST FUND Expend•ture Detail
Other SOurces/Uses Oeta •l Fund Reconcdtattan
76 WARRANT/PASS-THROUGH FUND Expend•ture Detail
Other SourcesJUses Oeta •l
Fund Roconclliation
95 STUDENT BODY FUND Expend•ture Detail
Other Sources/Uses Oeta11 Fund Reconohahon
TOTALS
Cahfomia Dept of Education SACS Fonanool Reporting Software - 2019 2.0 Fi~ ... a (Rev 0511612016)
Direct Costs • lnto l'fund
Unaud•ted Actuals 2018-19 Unaudtted Actuals
SUMMARY OF INTERFUND ACTIVITIES FOR ALL FUNDS
lndiroct Costs -lntorfund Transfers In Transfers Out Transfers In Transfors Out
5750 5750 7350 7350
000 000 000 0.00
000 000
0 .00 0 .00
0 .00 0 .00
0.00 0.00
0.00 000 000 0.00
Page 2 ol 2
lntorfund lnterfund Transfers In Transfers Out 8900-3929 7600-7629
000 0.00
000 000
000 0 .00
0 .00 0 .00
000
000
134 617 85 134 617 85
Duo From Othor Funds
9310
0.00
0.00
0.00
0.00
000
000
0 00
000 8 617.85
OS 6 1572 0000000 Foml S1AA
Due To Othor Funds
9610
000
000
000
000
000
000
0.00
0 00 8 617 85
Pnnled 91912019 2 03 PM
Mark Twain Union Elementary Calaveras County
Governmental Activities: Capital assets not being depreciated:
Land Work in Progress
Total capital assets not being depreciated Capital assets being depreciated:
Land Improvements Buildings Equipment Total capital assets being depreciated
Accumulated Depreciation for: Land Improvements Buildings Equipment Total accumulated depreciation Total capital assets being depreciated. net
Governmental activity capital assets, net
Business-Type Activities: Capital assets not being depreciated:
Land Work in Progress Total capital assets not being depreciated
Capital assets being depreciated: Land Improvements Buildings Equipment Total capital assets being depreciated
Accumulated Depreciation for: Land Improvements Buildings Equipment Total accumulated depreciation Total capital assets being depreciated. net
Business-type activity caoital assets net
California Dept of Education SACS Financial Reporting Software- 2019.2.0 File: asset (Rev 01/27/2009)
Unaudited Balance
July1
1.164,332.00 9,975.00
1,174,307.00
4,105,803.00 14,037,590.00
1,715,341.00 19,858,734.00
{2,136,075.00) (6,270,170.00) (1,006,436.00) (9,412,681.00) 10,446,053.00 11 620.360.00
0.00
0.00
0.00 0.00 0.00
Unaudited Actuals 2018-19 Unaudited Actuals Schedule of Capital Assets
Audit Audited Adjustments/ Balance Restatements July 1
1,164,332.00 9,975.00
0.00 1,174,307.00
4,105,803.00 14,037,590.00
1,715,341.00 0.00 19,858,734.00
(2,136,075.00) (6,270, 170.00) (1,006,436.00)
0.00 (9,412 681.00) 0.00 10,446,053.00 0.00 11,620,360.00
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
Page 1 of 1
Increases
1 927.00 1,927.00
25,151.00 15,252.00 12,382.00 52.785.00
540,000.00 70 000.00
610 000.00 662 785.00 664 712.00
0.00
0.00
0.00 0.00 0.00
Decreases
(11,902.00) (11,902.00)
0.00
0.00 0.00
(11,902.00)
0.00
0.00
0.00 0.00 0.00
05 61572 0000000 Form ASSET
Ending Balance June 30
1,164,332.00 23.804.00
1,188,136.00
4,130,954.00 14,052,842.00 1, 727.723.00
19,911,519.00
(2 136,075.001 (5 730,170.0Ql
(936,436.00) (8,802,681.001 11,108,838.00 12,296,974.00
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
Printed: 9/9/2019 1 :59 PM
Mark Twain Union Elementary Calaveras County
Governmental Activities:
General Obligation Bonds Payable State School Building Loans Payable Certificates of Participation Payable Capital Leases Payable Lease Revenue Bonds Payable Other General Long-Term Debt Net Pension Liability T otai/Net OPEB Liability Compensated Absences Payable
Governmental activities long-term liabilities
Business-Type Activities:
General Obligation Bonds Payable State School Building Loans Payable Certificates of Participation Payable Capital Leases Payable Lease Revenue Bonds Payable Other General Long-Term Debt Net Pension Liability Total/Net OPEB Liability Compensated Absences Payable
Business-type activities long-term liabilities
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: debt (Rev 02/22/2018)
Unaudited Balance
July 1
6 477,446.00
196,572.00
1 500 653.00
24,401.00
8,199 072.00
0.00
Audit
Unaudited Actuals 2018-19 Unaudited Actuals
Schedule of Long-Term Liabilities
Audited Adjustments/ Balance Restatements July 1 Increases
6,477 446.00 0.00 0.00
196 572.00 0.00
171,746.00 1 ,672 399.00 183 877.00 0.00 0.00
24,401.00 3,234.00
171,746.00 8,370 818.00 187111.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00
Page 1 of 1
Ending Balance Decreases June 30
473,000.00 6,004 446.00 0.00 0.00
51,849.00 144 723.00 0.00
9,356.00 1 846 920.00 0.00 0.00
27,635.00
534,205.00 8,023 724.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00
05 61572 0000000 Form DEBT
Amounts Due Within One Year
503 000.00
54,560.00
(193,717.00)
27,635.00
391 478.00
0.00
Printed: 9/9/2019 1 :59 PM
Mark Twain Union Elementary Calaveras County
Governmental Activities:
Capital assets not being depreciated: Land
Work in Progress
Total capital assets not being depreciated Capital assets being depreciated:
Land Improvements Buildings
Equipment
Total capital assets being depreciated Accumulated Depreciation for:
Land Improvements Buildings
Equipment
Total accumulated depreciation Total capital assets being depreciated. net
Governmental activity capital assets, net
Business-Type Activities:
Capital assets not being depreciated: Land Work in Progress
Total capital assets not being depreciated Capital assets being depreciated:
Land Improvements Buildings Equipment
Total capital assets being depreciated
Accumulated Depreciation for:
Land Improvements
Buildings Equipment
Total accumulated depreciation
Total capital assets being depreciated, net Business-tvoe activity_ ca_pital assets net
California Dept of Education SACS Financial Reporting Software- 2019.2.0 File: asset (Rev 01/27/2009)
Unaudited Balance
Julv 1
1,164,332.00 9,975.00
1,174,307.00
4,105,803.00 14 037,590.00
1,715,341.00 19,858,734.00
(2 136,075.00) (6 270,170.00) (1 006,436.00) (9,412,681.00) 10,446,053.00 11,620,360.00
0.00
0.00
0.00 0.00 0.00
Unaudited Actuals 2018-19 Unaudited Actuals Schedule of Capital Assets
Audit Audited Adjustments/ Balance Restatements July 1
1,164,332.00 9,975.00
0.00 1,174,307.00
4,363.00 4,110,166.00 185,437.00 14,223,027.00 (34,032.00) 1,681,309.00 155,768.00 20,014,502.00
(276,055.00) (2.412,130.00) (783,496.00) (7 ,053,666.00) (133,405.00) _{_1,139,841.00)
(1,192,956.00) (10,605 637.00) (1,037,188.00) 9,408,865.00 (1,037,188.00) 10,583,172.00
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
Page 1 of 1
Increases Decreases
1,927.00 11 902.00 1,927.00 11,902.00
15,008.00 23,556.00 26,123.00 17112.00 64,687.00 17,112.00
(144 381.00) (388,505.00)
(91,1 09.00) (17 ,112.00) (623,995.00) (17112.00) (559,308.00) 0.00 (557,381.00) 11,902.00
0.00 0.00
0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00
05 61572 0000000 Form ASSET
Ending Balance June 30
1,164,332.00 0.00
1,164,332.00
4,125 174.00 14,246,583.00
1,690,320.00 20,062,077.00
(2 556 511.00) (7 ,442,171.00) (1.213,838.00)
(11,212,520.00) 8,849,557.00
10,013,889.00
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
Printed: 9/12/2019 2:34 PM