merced county of education - mcoe - home · · 2015-07-30on june 20, 2014, governor jerry brown...

StevenE.Gomes,Ed.D

CountySuperintendentofSchools

PublicHearingDecember16,2014

MercedCountyOfficeofEducation

1stInterim

FiscalYear2014‐2015

Merced County Board of Education

Steven E. Gomes, Ed. D., County Superintendent of Schools

Dennis Hanks

Frederick Honore

Christopher Chavez

Thomas Bates

Gloria Honey

-

Chairperson

Vice Chairperson

Member

Member

Member

First Interim - Budget Report Fiscal Year July 1, 2014- June 30, 2015

Public Hearing December 16, 2014

2014-2015 1st Interim Merced County Office of Education

December 16, 2014 Table of Contents

Request Action ............................................................................................................................ 3 Narrative ....................................................................................................................................... 5 Budget Summary by Department - 1st Interim ............................................................. 9 Budget Assumptions .............................................................................................................. 10 SACS Form Reports Table of Contents ........................................................................... 11 County School Service Fund Budget Form 01 ............................................................. 12 Charter School Fund Summary .......................................................................................... 3 7 Charter School Fund Form 09 ............................................................................................ 38 Special Education Fund Summary ................................................................................... 46 Special Education Pass-Through Budget Form 10 .................................................... 4 7 Child Development Fund Summary ................................................................................ 51 Child Development Fund Form 12 ................................................................................... 52 Special Reserve Fund Other Than Capital Outlay Summary ................................. 59 Special Reserve Fund Other Than Capital Outlay Form 17 ................................... 60 Special Reserve Fund Postemployment Benefits Summary ................................. 64 Special Reserve Fund Postemployment Benefits Form 20 .................................... 65 County School Facilities Fund Summary ....................................................................... 69 County School Facilities Fund Form 35 ......................................................................... 70 Average Daily Attendance Form A .................................................................................. 77 Cash Flow Analysis ................................................................................................................ 80 COE Certification CI ............................................................................................................... 84 Multiyear Projection Form MYP ...................................................................................... 87 Criteria and Standards Review Form 01CS .................................................................. 93 Technical Review Checks .................................................................................................. 117

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Action Requested:

1. It is requested the Board and Superintendent approve: i. Form 011-School Services General Fund Budget Revisions ii. Form 091-Charter School Fund Budget Revisions iii. Form 121-Child Development Budget Revisions iv. Criteria & Standards Review, Form 01CSI.

2. It is requested the Superintendent sign the Certification of Interim Report (CI).

5

Narrative of 14-15 First Interim Report

On June 20, 2014, Governor Jerry Brown signed into law the 2014-2015 Enacted State Budget (SB 852) and a series of trailer bills. This is one of the earliest enacted State Budgets in recent history.

Below are some major funding and policy components of the 2014-15 State Budget most of which are reflected in SB 858 the primary education omnibus trailer bill:

Deferral payments- The budget eliminates $5.1 billion in apportionment deferrals to K-12 schools and community colleges, approximately $900 million less than proposed in the governor's January budget and May Revise. In the event that the Proposition 98 minimum guarantee is higher than projected, there is trigger language to ensure that an additional payment of up to $99 2 million would be triggered, resulting in the elimination of all K -14 deferrals. This is very likely considering the latest DO F and LAO State revenue projections. We will know more when the Governor releases his 15-16 proposed budget in January.

Mandates backlog- The budget provides $450 million in one-time funding to pay down the K-14 education mandates backlog. The trailer bill States the intent of the Legislature that school districts "will prioritize the use of these one-time funds for professional development, instructional materials, technology infrastructure, and any other investments necessary to support implementation of the common core standards" in English language arts and mathematics, English language development standards and Next Generation Science standards. These funds will be allocated on a per ADA basis to all LEAs which is approximately $60 per ADA. For those districts that have outstanding mandate claims, the funds will count toward the State's mandate obligation.

Early Childhood Education - The trailer bill declares legislative intent to provide all low-income four-year- old children from working families with full-day, full-year early education and child care services.

Local Control Funding Formula - There are several technical changes to the LCFF as well as the resources for implementation. The Budget provides $4.8 billion for the implementation of LCFF. This amount is $250 million above the

6

amount proposed by the governor and includes $25.9 million for County Offices of Education.

This is the second year of the Local Control Funding Formula (LCFF). The LCFF is intended to correct historical inequities and increase local flexibility. The LCFF provides a form of equalization for County Offices. For Merced County Office of Education (MCOE) the LCFF target funding amount is less than 20o/o of our total budgeted revenue. The County Office LCFF provides for two grants. The first is a county operations grant for COE operations and countywide services. The second is an alternative education grant for programs operated by the county office to provide direct instructional services to students for which the county has responsibility. The students identified in law for this funding include juvenile courts, probation referred, and mandatory expelled. LCFF revenue is adjusted annually for inflation beginning in 2014-15.

LCFF is intended to provide a mechanism that is simple and transparent allowing Local Education Agencies (LEAs) maximum flexibility in allocating resources to meet local needs. LCFF for the MCOE replaces restricted and unrestricted Revenue Limit funding, restricted Court & Community School Revenue Limit funding and restricted funding received through many categorical programs.

Transportation is a categorical program outside of the LCFF formula. The MCOE on behalf of the SELPA (Special Education Local Plan Area) receives approximately $1.2 million to transport special education children. This funding is an add-on to our LCFF and will not be increased by State COLA.

Regional Occupational Program (ROP) is a major categorical program operated in Merced County which no longer has a direct identifiable funding source. In 12-13 MCOE operated an approximate $4.1 million dollar countywide program. LEAs which operated ROP programs in 12-13 are required to spend county-wide CTE (career tech education) expenses for 13-14 & 14-15 the same amount as ROP funding received in 12-13. This is often referred to as the ROP MOE (maintenance of effort).

Another aspect of the LCFF is the concept of Hold Harmless. LEAs are to receive minimum State funding of no less than the total received in the 12-13 fiscal year, as adjusted for changes in ADA and property taxes. MCOE is a

7

LEA that falls under this Hold Harmless provision. MCOE's projected LCFF target funding is less than our 12-13 revenue limit and categorical funding base.

Local Control Accountability Plan (LCAP) - The Merced County Office of Education is preparing to meet with stakeholders to develop the MCOE's 2015-16 LCAP. The requirement for LEA's to develop and adopt an LCAP that aligns with their budget became effective in 2014-15, the LCFF requires local accountability plans (LCAPs) to describe district goals that address State priorities. Permanent regulations were recently adopted in November 2014 by the State Board of Education (SBE).

The outlook of federal funding levels for 2014-15 is known but future years are still uncertain. MCOE has made conservative federal funding reductions in 14-15. We are also planning flat funding in subsequent budget years.

MCOE is committed to ensuring every student a success. We have used our reserves to help us meet payroll and other payable obligations during a time when the State was deferring cash. We have reduced our ongoing budget and are using one-time funds on the best one-time purchases to support our programs and students. At the present time we have a balanced budget and the day to day operations of our organization are serving the needs oftoday's students.

Since the adoption of the budget for fiscal year 2014-15, the following adjustments have been made to MCOE's budget:

• $1.5 million in beginning balances were posted; revenues were adjusted upward by $875 thousand and expenditures were adjusted upward by $1.7 million. Included in MCOEs budgeted expenditures are $682 thousand one-time deferred maintenance and repair expenditures. There was an increase to the beginning balance carried forward to 2014-15 by about $4.0 million compared to budget estimates. This balance consists of the required reserves, stores' inventory, revolving cash, Special Education SELPA, and other restricted and unrestricted funding which were not spent in the prior fiscal year.

8

• The remaining difference is changes to various entitlements, grants, contracts and implementation of the LCFF adjusted for current information based on changes in ADA or award amounts.

• 14-15 contract negotiations are settled between Merced COE and the bargaining units representing Head Start staff. The California School Employees Association (CSEA) represents both the classified staff and the certificated staff. The classified staff are represented by CSEA Chapter #856-A. The certificated staff is represented by CSEA Chapter #856-B.

• 14-15 contract negotiations have begun between the Merced COE and the classified bargaining unit, CSEA Chapter #541.

• 14-15 contract negotiations have not begun between the Merced COE and the certificated bargaining unit, Merced County Office Teachers Association (MCOTA).

• MCOE has adjusted program revenues and expenditures based on the latest information as of October 31, 2014. The main sources we relied on for interpretation of the 2014-2015 Enacted State Budget were School Services (SSC), the California Association of School Business Officials (CASBO), Legislative Analyst Office (LAO) and the California Department of Education (CDE).

9

Merced County Office of Education Resource Summary

2014-15 1st Interim Budget

As of 10/31/14 Operating Funds 01, 09, 12

14/15 14/15

Interim Beginning Revenue Expense

Ending Balance

Balance BOARD & SUPT.

Board & Superintendent 595,664 595,664 Public Information & Other 2 151 200,194 200,194 2,151

TOTAL 2,151 795,858 795,858 2,151 BUSINESS SERVICES & HR

Internal Support 476,872 6,173,462 -Indirect Charges (5,696,590)

Maintenance & Operations Def Main 567,766 481,166 3,876,301 -M & 0 Allocations (2,827,369)

District Business Services 2,434,221 2,434,221 Human Resources/Leadership 32,000 32,000 Other & Debt Service 4,437,279 157 183 178 844 4,415,618

TOTAL 5,005,045 3,581,442 4,170,869 4,415,618 CAREER & ALTERN. ED.

Juvenile Court & Community Schools 151,876 8,641 '178 8,216,316 576,738 R.O.P. 1,334,093 3,696,590 3,651,606 1,379,077 Charter School 659,492 704,501 663,246 700,747 Cal Soap, Cal Works, WIA 96,522 2,262,426 2,277,302 81,646 CAE Other Grants & Contracts 1,120,542 1 ,743,149 2,314,653 549,038

TOTAL 3,362,526 17,047,844 17,123,124 3,287,246 INSTRUCTIONAL SERV.

Audio Visual & Library 106,136 273,274 273,274 106,136 Curriculum 565,444 862,498 1,076,232 351,710 METV 92,020 413,778 419,624 86,174 After School Program ASES 3,816,329 3,816,329 Outdoor Education (JLB) 63,574 928,741 911,728 80,587 IS Other Grants & Contracts 1,560,356 885,904 1,120,192 1,326,067 Migrant Services 390,970 7,840,663 7,840,663 390,970

TOTAL 2,778,499 15,021,187 15,458,042 2,341,644 SPECIAL EDUCATION

Special Education 19,209,607 19,209,607 SELPA 847,560 847,560 Transportation 3,779,410 3,779,410 Infant 1,366,783 3,723,801 3,506,590 1,583,994 Mental Health 474,951 2,557,463 2,938,078 94,336

Sp Ed Other Grants & Contracts 950,763 4,409,474 4,596,708 763,529

TOTAL 2,792,497 34,527,315 34,877,953 2,441,859 EARLY CHILDHOOD ED ACCESS 18,471 7,049,072 7,049,072 18,471 Head Start 19,942 11,922,772 11,922,772 19,942 Family Resource Council 75 778,384 778,384 75 ECE Other Grants 68,537 2,062,484 2,062,484 68,537

TOTAL 107,025 21,812,712 21,812,712 107,025

TOTAL MCOE 14,047,742 92,786,358 94,238,558 12,595,542

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Merced County Office of Education Multi-Year Projection Assumptions

2014-2015 1st Interim

REVENUE LIMIT SOURCES Objects 8010-8099 2014-15= LCFF Funding Model; change in ADA 2015-16 =No Change 2016-17 =No Change

FEDERAL REVENUES No Change

OTHER STATE REVENUES No Change

OTHER LOCAL REVENUES No Change

Objects 8100-8299

Objects 8300-8599

Objects 8600-8799

CERTIFICATED SALARIES Objects 1000-1999 2014-15 =Step and column and changes through attrition- estimate 1.6% increase 2015-16 =Step and column and changes through attrition- estimate 1.6% increase 2016-17 = Step and column and changes through attrition- estimate 1.6% increase

CLASSIFIED SALARIES Objects 2000-2999 2014-15 =Step and column and changes through attrition- estimate 1.6% increase 2015-16 =Step and column and changes through attrition- estimate 1.6% increase 2016-17 =Step and column and changes through attrition- estimate 1.6% increase

EMPLOYEE BENEFITS Objects 3000-3999 Increase based on changes in salaries only

BOOKS AND SUPPLIES Objects 4000-4999 Minor increase (>1 %) based on greater anticipated expenses

SERVICES, OTHER OPERATING EXPENSES Objects 5000-5999 Minor increase (> 1 %) based on greater anticipated expenses

CAPITAL OUTLAY Planned reductions

Objects 6000-6599

OTHER OUTGO/DIRECT and INDIRECT COSTS Objects 7300-7399 Planned reduction in Indirect costs due to reduction in funding

11

Merced County Office of Education Merced County

G G = en era lld D S S eJaer ata· = tID t uoo1emen a a a

Form Description 011 General Fund/County School Service Fund 091 Charter Schools Special Revenue Fund 101 Special Education Pass-Through Fund 111 Adult Education Fund 121 Child Development Fund 131 Cafeteria Special Revenue Fund 141 Deferred Maintenance Fund 151 Pupil Transportation Equipment Fund 161 Forest Reserve Fund

First Interim TABLE OF CONTENTS

2014-15 Original Budget

GS G G

G

171 Special Reserve Fund for Other Than Capital Outlay Projects G 181 School Bus Emissions Reduction Fund 191 Foundation Special Revenue Fund 201 Special Reserve Fund for Postemployment Benefits 211 Buildinq Fund 251 Capital Facilities Fund 301 State School Building Lease-Purchase Fund 351 County School Facilities Fund 401 Special Reserve Fund for Capital Outlay Projects 531 Tax Override Fund 561 Debt Service Fund 571 Foundation Permanent Fund 611 Cafeteria Enterprise Fund 621 Charter Schools Enterprise Fund 631 Other Enterprise Fund 661 Warehouse Revolving Fund 671 Self-Insurance Fund 711 Retiree Benefit Fund 731 Foundation Private-Purpose Trust Fund AI Average Daily Attendance CASH Cash flow Worksheet CHG Change Order Form Cl Interim Certification ICR Indirect Cost Rate Worksheet MYPI Multiyear Projections - General Fund NCMOE No Child Left Behind Maintenance of Effort SIAl Summary of lnterfund Activities- Projected Year Totals 01CSI Criteria and Standards Review

California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: tci (Rev 03/03/2014)

G

G

s

Data Supplied For: 2014-15 Board

Approved 2014-15 Operating Actuals to

Budget Date GS GS G G G G

G G

G G

G G

G G

s

24 10249 0000000 Form TCI

2014-15 Projected

Totals GS G G

G

G

G

G

s s

s

GS G G s

Printed: 12/9/2014 1:56PM

12


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 (A5 - 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

Resource Codes

4) TOTAL, OTHER FINANCING SOURCES/USES

California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundi-a (Rev 05/12/2014)

2014-15 First Interim County School Service Fund

Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance

Board Approved Object Original Budget Operating Budget Codes (A) !Bl

8010-8099 24,025,658.00 24,025,658.00

8100-8299 12,579,803.00 12,579,803.00

8300-8599 22,385,238.00 22,385,238.00

8600-8799 11,185,474.00 11,185,474.00

70,176,173.00 70,176,173.00

1000-1999 16,146,239.00 16,146,239.00

2000-2999 22,608,348.00 22,608,348.00

3000-3999 14,010,383.00 14,010,383.00

4000-4999 4,448,049.00 4,448,049.00

5000-5999 13,967,084.00 13,967,084.00

6000-6999 616,680.77 616,680.77

7100-7299 7400-7499 480,140.00 480,140.00

7300-7399 (1 ,417,390.00 (1 ,417,390.00

70,859,533.77 70,859,533.77

(683,360.77 (683,360. 77

8900-8929 0.00 0.00

7600-7629 0.00 0.00

8930-8979 0.00 0.00

7630-7699 0.00 0.00

8980-8999 0.00 0.00

0.00 0.00

Projected Year Actuals To Date Totals

(C) (D)

5,928,998.53 20,708,311.00

669,890.40 13,283,079.00

9,252,663.99 20,396,553.23

5,773,949.95 16,659,585.88

21 625,502.87 71,047,529.11

5,764,557.95 16,259,903.00

8,088,408.93 22,770,884.00

4,575,975.85 14,762,369.50

1,061,684.14 4,933,588.68

3,851 ,695.53 14,307,963.27

185,347.98 558,111.77

109,720.94 410,140.00

(389,541.34\ (1 ,461,977.00

23,247,849.98 72,540,983.22

(1 ,622,347.11 (1 ,493,454.11

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

24 10249 0000000 Form011

Difference % Diff (Col B & D) (E/B)

(E) (F)

{3,317,347.00 -13.8%

703,276.00 5.6%

(1 ,988,684. 77 -8.9%

5,474,111.88 48.9%

(113,664.00 -0.7%

(162,536.00 -0.7%

(751 ,986.50 -5.4%

(485,539.68 -10.9%

(340,879.27 -2.4%

58,569.00 9.5%

70,000.00 14.6%

44,587.00 -3.1%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 12/9/2014 1:50PM

13


Description

E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + 04)

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance

a) As of July 1 - Unaudited

b) Audit Adjustments

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

d) Other Restatements

e) Adjusted Beginning Balance (F1 c + F1 d)

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

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash

Stores

Prepaid Expenditures

All Others

b) Restricted

c) Committed Stabilization Arrangements

Other Commitments

d) Assigned

Other Assignments

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties

Unassioned/Unappropriated Amount


Resource Codes



Board Approved Object Original Budget Operating Budget Codes CAl CBl

(683,360.77 1683,360.77

9791 13,282,076.69 13,282,076.69

9793 0.00 0.00

13,282,076.69 13,282,076.69

9795 0.00 0.00

13,282,076.69 13,282,076.69

12,598,715.92 12,598,715.92

9711 25,750.00 25,750.00

9712 24,000.00 24,000.00

9713 48,715.00 48,715.00

9719 0.00 0.00

9740 7,371 '102.38 7,371 '102.38

9750 0.00 0.00

9760 0.00 0.00

9780 3,186,148.54 3,186,148.54

9789 1,943,000.00 1,943,000.00

9790 0.00 0.00


CCl COl

11,622,347.11 11,493,454.11

13,282,076.69

0.00

13,282,076.69

0.00

13,282,076.69

11,788,622.58

25,750.00

25,978.79

51,027.84

0.00

6,481,261.89

0.00

0.00

3,261,604.06

1,943,000.00

0.00

24 10249 0000000 Form011

Difference % Dlff (Col B& D) (E/B)

(E) (F)

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 12/9/2014 1:50PM

14


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

Receipt from Co. Board of Sups.

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

LCFF/Revenue Limit Transfers- Prior Years

TOTAL, LCFF SOURCES

FEDERAL REVENUE

Maintenance and Operations

Special Education Entitlement

Special Education Discretionary Grants

Child Nutrition Programs

Flood Control Funds

Wildlife Reserve Funds

FEMA

Interagency Contracts Between LEAs

Pass-Through Revenues from Federal Sources

NCLB: Title I, Part A, Basic Grants

Low-Income and Neglected

NCLB: Title\, Part D, Local Delinquent

Program

NCLB: Title II , Part A, Teacher Quality


3010

3025

4035



Board Approved Object Original Budget Operating Budget Codes (A) !Bl

8011 13,890,606.00 13,890,606.00

8012 1,820,000.00 1,820,000.00

8019 0.00 0.00

8021 113,467.00 113,467.00

8022 0.00 0.00

8029 0.00 0.00

8041 7,534,974.00 7,534,974.00

8042 561,323.00 561,323.00

8043 6,780.00 6,780.00

8044 42,954.00 42,954.00

8045 0.00 0.00

8047 0.00 0.00

8048 0.00 0.00

8070 0.00 0.00

8081 0.00 0.00

8082 0.00 0.00

8089 0.00 0.00

23,970,104.00 23,970,104.00

8091 (2,098,950.00\ (2,098,950.00\

8091 2,098,950.00 2,098,950.00

8096 0.00 0.00

8097 55,554.00 55,554.00

8099 0.00 0.00

24,025,658.00 24,025,658.00

8110 0.00 0.00

8181 1,525,905.00 1,525,905.00

8182 1,096,308.00 1,096,308.00

8220 35,700.00 35,700.00

8270 0.00 0.00

8280 0.00 0.00

8281 0.00 0.00

8285 66,633.00 66,633.00

8287 10,000.00 10,000.00

8290 470,386.00 470,386.00

8290 203,803.00 203,803.00

8290 8,053.00 8,053.00

' ; -


(C) (D)

3, 789,479.00 9,317,866.00

542,584.00 1,820,000.00

0.00 0.00

12,256.64 111,611 .00

0.00 0.00

4,288.49 0.00

870,806.15 8,657,983.00

676,299.01 681,363.00

4,468.36 6,780.00

27,901.78 112,708.00

0.00 0.00

915.10 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

5,928,998.53 20,708,311.00

0.00 1,820,000.00

0.00 {1 ,820,000.00

0.00 0.00

0.00 0.00

0.00 0.00

5,928,998.53 20,708,311.00

0.00 0.00

0.00 2,072,975.00

0.00 1 '152,298.00

1,562.91 35,700.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 66,633.00

0.00 10,000.00

146,675.14 560,356.00

88,254.64 256,275.00

3,288.20 10,433.00

24 10249 0000000 Form011

Difference % Dlff (Col B & D) (E/B)

(E) (F)

(4,572,740.00\ -32.9%

0.00 0.0%

0.00 0.0%

(1 ,856.00\ -1.6%

0.00 0.0%

0.00 0.0%

1 '123,009.00 14.9%

120,040.00 21.4%

0.00 0.0%

69,754.00 162.4%

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%

(3,261,793.00 -13.6%

3,918,950.00 -186.7%

{3,918,950.00 -186.7%

0.00 0.0%

(55,554.00 -100.0%

0.00 0.0%

{3,317,347.00 -13.8%

0.00 0.0%

547,070.00 35.9%

55,990.00 5.1%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

89,970.00 19.1%

52,472.00 25.7%

2,380.00 29.6%

Printed: 12/9/2014 1:50PM

15


Description

NCLB: Title Ill, Immigration Education

Program

NCLB: Title Ill, Limited English Proficient (LEP:

Student Program

NCLB: Title V, Part B, Public Charter Schools

Grant Program (PCSGP)

Other No Child Left Behind

Vocational and Applied Technology Education

Safe and Drug Free Schools

All Other Federal Revenue

TOTAL, FEDERAL REVENUE

OTHER STATE REVENUE

Other State Apportionments

ROC/P Entitlement

Current Year

Prior Years

Special Education Master Plan

Current Year

Prior Years

All Other State Apportionments- Current Year

All Other State Apportionments- Prior Years


Mandated Costs Reimbursements

Lottery - Unrestricted and Instructional Materi<

Tax Relief Subventions

Restricted Levies - Other

Homeowners' Exemptions


Pass-Through Revenues from State Sources

School Based Coordination Program

After School Education and Safety (ASES)

Charter School Facility Grant

Drug/Aicohoi!Tobacco Funds

California Clean Energy Jobs Act

Healthy Start

Specialized Secondary

American Indian Early Childhood Education

School Community Violence

Prevention Grant

Quality Education Investment Act

Common Core State Standards

Implementation

All Other State Revenue

TOTAL, OTHER STATE REVENUE


Resource Codes

4201

4203

4610

3011-3020, 3026-3205, 4036-4126,

4204,5510

3500-3699

3700-3799

All Other

6355-6360

6355-6360

6500

6500

All Other

All Other

7250

6010

6030

6650, 6680, 6690

6230

6240

7370

7210

7391

7400

7405

All Other



Board Approved Object Original Budget Operating Budget Actuals To Date Codes (A) (B) (C)

8290 0.00 0.00 0.00

8290 60,000.00 60,000.00 556.00

8290 0.00 0.00 0.00

8290 7,840,663.00 7,840,663.00 0.00

8290 25,401.00 25,401.00 0.00

8290 0.00 0.00 0.00

8290 1,236,951.00 1,236,951.00 429,553.51

12,579,803.00 12,579,803.00 669,890.40

8311 0.00 0.00 0.00

8319 0.00 0.00 0.00

8311 11,392,755.00 11,392,755.00 4,164,757.00

8319 0.00 0.00 0.00

8311 2,493,263.00 2,493,263.00 565,397.00

8319 0.00 0.00 0.00

8520 2,900.00 2,900.00 257.62

8550 130,000.00 130,000.00 178,623.00

8560 209,352.00 209,352.00 18,178.53

8575 0.00 0.00 0.00

8576 0.00 0.00 0.00

8587 0.00 0.00 0.00

8590 0.00 0.00 0.00

8590 3,816,329.00 3,816,329.00 2,626,560.96

8590 0.00 0.00 0.00

8590 43,210.00 43,210.00 0.00

8590 0.00 0.00 0.00

8590 0.00 0.00 0.00

8590 0.00 0.00 0.00

8590 0.00 0.00 0.00

8590 0.00 0.00 0.00

8590 10,000.00 10,000.00 5,000.00

8590 0.00 0.00 0.00

8590 4,287,429.00 4,287,429.00 1,693,889.88

22,385,238.00 22,385,238.00 9,252,663.99

Projected Year Totals

(D)

0.00

31,429.00

0.00

7,840,663.00

20,046.00

0.00

1,226,271.00

13,283,079.00

0.00

0.00

10,957,160.23

0.00

1,264,250.00

0.00

2,900.00

130,000.00

193,494.00

0.00

0.00

0.00

0.00

3,816,329.00

0.00

43,195.00

0.00

0.00

0.00

0.00

0.00

10,000.00

0.00

3,979,225.00

20,396,553.23

24 10249 0000000 Form011

Difference % Diff (Col B& D) (E/B)

(E) . (F)

0.00 0.0%

(28,571.00\ -47.6%

0.00 0.0%

0.00 0.0%

(5,355.00\ -21.1%

0.00 0.0%

(10,680.00\ -0.9%

703,276.00 5.6%

0.00 0.0%

0.00 0.0%

(435,594.77 -3.8%

0.00 0.0%

(1,229,013.00 -49.3%

0.00 0.0%

0.00 0.0%

0.00 0.0%

(15,858.00 -7.6%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

(15.00 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%

(308,204.00 -7.2%

(1,988,684.77 -8.9%

Printed: 12/9/2014 1:50PM

16


Description Resource Codes

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


Not Subject to LCFF Deduction

Penalties and Interest from Delinquent Non-LCFF

Taxes

Sales Sale of EquipmenUSupplies

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 (50%) Adjustment

Pass-Through Revenues From Local Sources

All Other Local Revenue

Tuition

All Other Transfers In

Transfers Of Apportionments

Special Education SELPA Transfers

From Districts or Charter Schools

From County Offices

From JPAs

ROC/P Transfers


From County Offices

From JPAs

Other Transfers of Apportionments


From County Offices

From JPAs

All Other Transfers In from All Others

TOTAL, OTHER LOCAL REVENUE

TOTAL, REVENUES


6500

6500

6500

6360

6360

6360

All Other

All Other

All Other



Board Approved Object Original Budget Operating Budget Codes (A) (B)

8615 0.00 0.00

8616 0.00 0.00

8617 0.00 0.00

8618 0.00 0.00

8621 0.00 0.00

8622 0.00 0.00

8625 0.00 0.00

8629 0.00 0.00

8631 0.00 0.00

8632 0.00 0.00

8634 0.00 0.00

8639 121,077.00 121,077.00

8650 4,000.00 4,000.00

8660 140,616.00 140,616.00

8662 0.00 0.00

8671 0.00 0.00

8672 0.00 0.00

8675 0.00 0.00

8677 2,324,314.00 2,324,314.00

8681 0.00 0.00

8689 1,285,519.00 1,285,519.00

8691 0.00 0.00

8697 0.00 0.00

8699 2,940,762.00 2,940,762.00

8710 4,369,186.00 4,369,186.00

8781-8783 0.00 0.00

8791 0.00 0.00

8792 0.00 0.00

8793 0.00 0.00

8791 0.00 0.00

8792 0.00 0.00

8793 0.00 0.00

8791 0.00 0.00

8792 0.00 0.00

8793 0.00 0.00

8799 0.00 0.00

11,185,474.00 11,185,474.00

70,176,173.00 70,176,173.00


(C) (D)

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

3,901.24 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

30,733.44 141,611.88

2,256.65 4,000.00

14,510.58 140,616.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

699,403.88 2,848,596.00

0.00 0.00

393,234.97 1,241,440.00

0.00 0.00

0.00 0.00

861,324.80 3,659,604.00

3,768,584.39 8,623,718.00

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

5, 773,949.95 16,659,585.88

21,625,502.87 71,047,529.11

24 10249 0000000 FormD11


(E) . (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 0.0%

0.00 0.0%

0.00 0.0%

20,534.88 17.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

524,282.00 22.6%

0.00 0.0%

(44,079.00 -3.4%

0.00 0.0%

0.00 0.0%

718,842.00 24.4%

4,254,532.00 97.4%

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%

5,474,111.88 48.9%

871,356.11 1.2%

Printed: 12/9/2014 1:50PM

17


Description

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/Aiternative

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

Food

TOTAL, BOOKS AND SUPPLIES

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



Summary- Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance

Board Approved Object Original Budget Operating Budget Codes {A) {B)

1100 9,401,272.00 9,401,272.00

1200 2,872,100.00 2,872,100.00

1300 3,637,403.00 3,637,403.00

1900 235,464.00 235,464.00

16,146,239.00 16,146,239.00

2100 7,936,482.00 7,936,482.00

2200 4,367,467.00 4,367,467.00

2300 4,876,010.00 4,876,010.00

2400 4,134,396.00 4,134,396.00

2900 1,293,993.00 1,293,993.00

22,608,348.00 22,608,348.00

3101-3102 1,234,280.00 1,234,280.00

3201-3202 2,439,208.00 2,439,208.00

3301-3302 1,980,020.00 1,980,020.00

3401-3402 7,349,978.00 7,349,978.00

3501-3502 19,155.00 19,155.00

3601-3602 528,773.00 528,773.00

3701-3702 458,969.00 458,969.00

3751-3752 0.00 0.00

3901-3902 0.00 0.00

14,010,383.00 14,010,383.00

4100 51,940.00 51,940.00

4200 646,912.00 646,912.00

4300 3,301,410.00 3,301,410.00

4400 335,477.00 335,477.00

4700 112,310.00 112,310.00

4,448 '049. 00 4,448 '049. 00

5100 6,127,220.00 6,127,220.00

5200 675,576.00 675,576.00

5300 78,050.00 78,050.00

5400-5450 157,868.00 157,868.00

5500 869,742.00 869,742.00

5600 1,378,422.00 1,378,422.00

5710 0.00 0.00

5750 (202,930.00 (202,930.00

5800 4,475,048.00 4,475,048.00

5900 408,088.00 408,088.00

13,967,084.00 13,967,084.00


{C) {D)

3,259,101.25 9,596,036.00

942,632.83 2,818,888.00

1,466,637.22 3,607,206.00

96,186.65 237,773.00

5, 764,557.95 16,259,903.00

2,524,240.76 7,936,719.00

1,662,832.07 4,469,052.00

1 ,825,450. 71 4,636,670.00

1,628,997.33 4,164,444.00

446,888.06 1 ,563,999.00

8,088,408.93 22,770,884.00

460,282.24 1,348,091.00

843,529.48 2,550,473.00

678,986.48 1,966,432.00

2,115,261.84 7,595,228.00

18,895.89 19,092.00

294,747.54 824,610.00

162,007.25 457,425.00

0.00 0.00

2,265.13 1,018.50

4,575,975.85 14 762,369.50

0.00 51,940.00

109,395.76 759,495.00

597,039.58 3,408,279.45

299,249.07 604,014.23

55,999.73 109,860.00

1,061,684.14 4,933,588.68

903,201.72 5,894,187.00

221,437.28 700,094.00

60,433.00 80,795.00

201,798.99 179,228.00

346,434.32 898,228.00

464,849.77 1,497,863.00

(283.141 0.00

(18,577.781 (207,377.00

1,525,010.51 4,889,920.27

147,390.86 375,025.00

3,851,695.53 14,307,963.27

24 1 0249 0000000 Fonm011


{E) (F)

{194,764.00 -2.1%

53,212.00 1.9%

30,197.00 0.8%

(2,309.00 -1.0%

(113,664.00 -0.7%

(237.00 0.0%

(1 01,585.00 -2.3%

239,340.00 4.9%

(30,048.00 -0.7%

(270,006.00 -20.9%

(162,536.00 -0.7%

(113,811.00 -9.2%

(111 ,265.00 -4.6%

13,588.00 0.7%

{245,250.00 -3.3%

63.00 0.3%

(295,837.00 -55.9%

1,544.00 0.3%

0.00 0.0%

(1,018.50 New

(751 ,986.50 -5.4%

0.00 0.0%

(112,583.00 -17.4%

(106,869.45 -3.2%

{268,537.23 -80.0%

2,450.00 2.2%

(485,539.68 -10.9%

233,033.00 3.8%

(24,518.00 -3.6%

(2,745.00 -3.5%

(21,360.00 -13.5%

(28,486.00 -3.3%

(119,441.00 -8.7%

0.00 0.0%

4,447.00 -2.2%

(414,872.27 -9.3%

33,063.00 8.1%

- (340,879.27 -2.4%

Printed: 12/9/2014 1:50PM

18


Description

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

To JPAs

Special Education SELPA Transfers of Apportionments

To Districts or Charter Schools 6500

To County Offices 6500

To JPAs 6500

ROC/P Transfers of Apportionments



To JPAs 6360

Other Transfers of Apportionments All Other

All Other Transfers

All Other Transfers Out to All Others

Debt Service Debt Service- Interest

Other Debt Service- Principal

TOTAL, OTHER OUTGO (excludinQ 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




Board Approved Object Original Budget Operating Budget Codes (A) (Bl

6100 0.00 0.00

6170 0.00 0.00

6200 251,604.77 251,604.77

6300 0.00 0.00

6400 365,076.00 365,076.00

6500 0.00 0.00

616,680.77 616,680.77

7110 0.00 0.00

7130 0.00 0.00

7141 365,000.00 365,000.00

7142 0.00 0.00

7143 0.00 0.00

7211 10,000.00 10,000.00

7212 0.00 0.00

7213 0.00 0.00

7221 0.00 0.00

7222 0.00 0.00

7223 0.00 0.00

7221 0.00 0.00

7222 0.00 0.00

7223 0.00 0.00

7221-7223 0.00 0.00

7281-7283 0.00 0.00

7299 0.00 0.00

7438 0.00 0.00

7439 105,140.00 105,140.00

480,140.00 480,140.00

7310 0.00 0.00

7350 (1,417,390.00 (1 ,417,390.001

(1,417,390.00 (1 ,417,390.00

70,859,533.77 70,859,533.77


(C) (D)

121,141.37 0.00

0.00 0.00

4 ,836.31 282,311.77

0.00 0.00

59,370.30 275,800.00

0.00 0.00

185,347.98 558,111.77

0.00 0.00

0.00 0.00

4,580.94 295,000.00

0.00 0.00

0.00 0.00

0.00 10,000.00

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

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

105,140.00 105,140.00

109,720.94 410,140.00

0.00 0.00

(389,541.34 (1 ,461,977.00

(389,541.34 (1 ,461,977.00

23,247,849.98 72,540,983.22

24 10249 0000000 Fonm 011


(El {F)

0.00 0.0%

0.00 0.0%

(30,707.00 -12.2%

0.00 0.0%

89,276.00 24.5%

0.00 0.0%

58,569.00 9.5%

0.00 0.0%

0.00 0.0%

70,000.00 19.2%

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%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

70,000.00 14.6%

44,587.00 -3.1%

44,587.00 -3.1%

(1,681,449.45\ -2.4%

Printed: 12/9/2014 1:50PM

19


Description

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

From: Special Reserve Fund

Other Authorized lnterfund Transfers In

(a) 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 Sale/Lease-

Purchase of Land/Buildings

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)

California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014)

Resource Codes



Board Approved Object Original Budget Operating Budget Actuals To Date Codes (AI !Bl (C)

8912 0.00 0.00 0.00

8919 0.00 0.00 0.00

0.00 0.00 0.00

7611 0.00 0.00 0.00

7612 0.00 0.00 0.00

7613 0.00 0.00 0.00

7616 0.00 0.00 0.00

7619 0.00 0.00 0.00

0.00 0.00 0.00

8931 0.00 0.00 0.00

8953 0.00 0.00 0.00

8961 0.00 0.00 0.00

8965 0.00 0.00 0.00

8971 0.00 0.00 0.00

8972 0.00 0.00 0.00

8973 0.00 0.00 0.00

8979 0.00 0.00 0.00

0.00 0.00 0.00

7651 0.00 0.00 0.00

7699 0.00 0.00 0.00

0.00 0.00 0.00

8980 0.00 0.00 0.00

8990 0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00


(D)

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

24 10249 0000000 Form011


(E) (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 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%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 12/9/2014 1:50PM

20


Description

A. REVENUES

1) LCFF Sources

2) Federal Revenue



5)TOTAL,REVENUES

B. EXPENDITURES






6) Capital Outlay

7) Other Outgo {excluding Transfers of Indirect

Costs)

8) Other Outgo - Transfers of Indirect Costs




FINANCING SOURCES AND USES (AS - B9)



a) Transfers In

b) Transfers Out


a) Sources

b) Uses

3) Contributions

Resource Codes




Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance


8010-8099 16,918,244.00 16,918,244.00

8100-8299 0.00 0.00

8300-8599 321,848.00 321,848.00

8600-8799 1,429,817.00 1,429,817.00

18,669,909.00 18,669,909.00

1000-1999 4,551,528.00 4,551 ,528.00

2000-2999 7,043,822.00 7,043,822.00

3000-3999 4,392,187.00 4,392,187.00

4000-4999 1 ,735,160.00 1,735,160.00

5000-5999 4,222,585.00 4,222,585.00

6000-6999 270,000.00 270,000.00

7100-7299

7400-7499 105,140.00 105,140.00

7300-7399 (4,533,431.00 (4,533,431.00

17,786,991.00 17,786,991.00

882,918.00 882,918.00

8900-8929 0.00 0.00

7600-7629 0.00 0.00

8930-8979 0.00 0.00

7630-7699 0.00 0.00

8980-8999 (1 ,052,257.00 (1 ,052,257.00

(1 ,052,257.00 j1 ,052,257.00


(C) (D)

5,928,998.53 17,300,321.00

0.00 0.00

188,709.64 307,386.00

(2,881 ,964.05 2,331,936.88

3,235 7 44.12 19,939,643.88

1,708,378.50 4,536,474.00

2,686,555.48 7,159,501.00

1,507,440.21 4,674,307.50

267,957.16 1,505,555.00

1,416,253.30 4,188,797.00

54,672.30 300,707.00

105,140.00 105,140.00

(545,087.91 (4,698,554.77

7,201,309.04 17,771,926.73

(3,965,564.92 2,167,717.15

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 (2,257,309.00

0.00 {2,257,309.00

24 10249 0000000 Form011


{E) . (F)

382,077.00 2.3%

0.00 0.0%

(14,462.00 -4.5%

902,119.88 63.1%

15,054.00 0.3%

(115,679.00 -1.6%

(282, 120.50 -6.4%

229,605.00 13.2%

33,788.00 0.8%

(30,707.00 -11.4%

0.00 0.0%

165,123.77 -3.6%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

(1 ,205,052.00 114.5%

Printed: 12/9/2014 1:50PM

21


Description


BALANCE CC + D4l










a) Nonspendable Revolving Cash

Stores


All Others

b) Restricted

c) Committed

Stabilization Arrangements

Other Commitments

d) Assigned

Other Assignments



UnassiQned/Unappropriated Amount


Resource Codes




{169,339.00 (169,339.00

9791 5,396,952.54 5,396,952.54

9793 0.00 0.00

5,396,952.54 5,396,952.54

9795 0.00 0.00

5,396,952.54 5,396,952.54

5,227,613.54 5,227,613.54

9711 25,750.00 25,750.00

9712 24,000.00 24,000.00

9713 48,715.00 48,715.00

9719 0.00 0.00

9740 0.00 0.00

9750 0.00 0.00

9760 0.00 0.00

9780 3,186,148.54 3,186,148.54

9789 1,943,000.00 1,943,000.00

9790 0.00 0.00


(C) (D)

(3,965,564.92 {89,591.851

5,396,952.54

0.00

5,396,952.54

0.00

5,396,952.54

5,307,360.69

25,750.00

25,978.79

51,027.84

0.00

0.00

0.00

0.00

3,261,604.06

1,943,000.00

0.00

24 10249 0000000 Form 011


(E) (F)

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 12/9/2014 1 :50 PM

22


Description

LCFF SOURCES

Principal Apportionment

State Aid - Current Year

Resource Codes


State Aid - Prior Years



Timber Yield Tax



Secured Roll Taxes


Prior Years' Taxes

Supplemental Taxes


Fund (ERAF)


(SB 617/699/1992)


Delinquent Taxes




Other In-Lieu Taxes

Less: Non-LCFF

(50%) Adjustment


LCFF Transfers

Unrestricted LCFF


All Other LCFF

Transfers- Current Year All Other




TOTAL, LCFF SOURCES

FEDERAL REVENUE





Flood Control Funds


FEMA





NCLB: Title I, Part D, Local Delinquent

Program

NCLB: Title II, Part A, Teacher Quality


3010

3025

4035



Board Approved Object Original Budget Operating Budget Actuals To Date Codes (A) (Bl (C)

8011 13,890,606.00 13,890,606.00 3,789,479.00

8012 1,820,000.00 1,820,000.00 542,584.00

8019 0.00 0.00 0.00

8021 113,467.00 113,467.00 12,256.64

8022 0.00 0.00 0.00

8029 0.00 0.00 4,288.49

8041 7,534,974.00 7,534,974.00 870,806.15

8042 561,323.00 561,323.00 676,299.01

8043 6,780.00 6,780.00 4,468.36

8044 42,954.00 42,954.00 27,901 .78

8045 0.00 0.00 0.00

8047 0.00 0.00 915.10

8048 0.00 0.00 0.00

8070 0.00 0.00 0.00

8081 0.00 0.00 0.00

8082 0.00 0.00 0.00

8089 0.00 0.00 0.00

23,970,104.00 23,970,104.00 5,928,998.53

8091 (2,098,950.00 (2,098,950.00 0.00

8091 (1 ,820,000.00 (1 820 000.00 0.00

8096 0.00 0.00 0.00

8097 (3, 132,910.00 (3, 132,910.00 0.00

8099 0.00 0.00 0.00

16 918,244.00 16,91 8,244.00 5 928,998.53

8110 0.00 0.00 0.00

8181 0.00 0.00 0.00

8182 0.00 0.00 0.00

8220 0.00 0.00 0.00

8270 0.00 0.00 0.00

8280 0.00 0.00 0.00

8281 0.00 0.00 0.00

8285 0.00 0.00 0.00

8287 0.00 0.00 0.00

8290

8290

8290


(D)

9,317,866.00

1,820,000.00

0.00

111,611 .00

0.00

0.00

8,657,983.00

681,363.00

6,780.00

112,708.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

20,708,311.00

1,820,000.00

(1 ,820,000.00

0.00

(3,407,990.00

0.00

17 300,321.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

24 10249 0000000 Form011


(E) . (F)

(4,572,740.00 -32.9%

0.00 0.0%

0.00 0.0%

(1 ,856.00 -1 .6%

0.00 0.0%

0.00 0.0%

1 '123,009.00 14.9%

120,040.00 21.4%

0.00 0.0%

69,754.00 162.4%

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%

(3,261 ,793.00 -13.6%

3,918,950.00 -186.7%

0.00 0.0%

0.00 0.0%

(275,080.00 8.8%

0.00 0.0%

382,077.00 2.3%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 12/9/2014 1:50PM

23


Description


Program

NCLB: Title Ill, Limited English Proficient (LEP)

Student Program








OTHER STATE REVENUE


ROC/P Entitlement

Current Year

Prior Years


Current Year

Prior Years





Resource Codes

4201

4203

4610

3011-3020, 3026-3205, 4036-4126,

4204,5510

3500-3699

3700-3799

All Other

6355-6360

6355-6360

6500

6500

All Other

All Other

Lottery - Unrestricted and Instructional Materials









Drug/Aicoholffobacco Funds


Healthy Start




Prevention Grant



Implementation




7250

6010

6030

6650, 6680, 6690

6230

6240

7370

7210

7391

7400

7405

All Other




8290

8290

8290

8290

8290

8290

8290 0.00 0.00

0.00 0.00

8311

8319

8311

8319

8311 0.00 0.00

8319 0.00 0.00

8520 0.00 0.00

8550 130,000.00 130,000.00

8560 169,092.00 169,092.00

8575 0.00 0.00

8576 0.00 0.00

8587 0.00 0.00

8590

8590

8590

8590

8590

8590

8590

8590

8590

8590

8590

8590 22,756.00 22,756.00

321,848.00 321,848.00

Actuals To Date (C)

0.00

0.00

0.00

0.00

0.00

178,623.00

8,515.81

0.00

0.00

0.00

1,570.83

188,709.64


(D)

0.00

0.00

0.00

0.00

0.00

130,000.00

154,630.00

0.00

0.00

0.00

22,756.00

307,386.00

24 10249 0000000 Form011


fEl {F)

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

(14,462.00 -8.6%

0.00 0.0%

0.00 0.0%

(14,462.00 -4.5%

Printed: 12/9/2014 1:50PM

24



OTHER LOCAL REVENUE

Other Local Revenue



Secured Roll

Unsecured Roll

Prior Years' Taxes

Supplemental Taxes


Parcel Taxes

Other




Taxes

Sales

Sale of Equipment/Supplies


Food Service Sales

All Other Sales

Leases and Rentals

Interest


Fees and Contracts





MiiigaiioniDeveloper Fees


Other Local Revenue

Plus: Mise Funds Non-LCFF (50%) Adjustment



Tuition





From County Offices

From JPAs

ROC/P Transfers From Districts or Charter Schools

From County Offices

From JPAs



From County Offices

From JPAs


TOTAL,OTHERLOCALREVENUE

TOTAL, REVENUES


6500

6500

6500

6360

6360

6360

All Other

All Other

All Other



Board Approved Object Original Budget Operating Budget Codes {A) {B)

8615 0.00 0.00

8616 0.00 0.00

8617 0.00 0.00

8618 0.00 0.00

8621 0.00 0.00

8622 0.00 0.00

8625 0.00 0.00

8629 0.00 0.00

8631 0.00 0.00

8632 0.00 0.00

8634 0.00 0.00

8639 82,477.00 82,477.00

8650 0.00 0.00

8660 140,616.00 140,616.00

8662 0.00 0.00

8671 0.00 0.00

8672 0.00 0.00

8675 0.00 0.00

8677 819,251.00 819,251.00

8681 0.00 0.00

8689 135,000.00 135,000.00

8691 0.00 0.00

8697 0.00 0.00

8699 252,473.00 252,473.00

8710 0.00 0.00

8781-8783 0.00 0.00

8791

8792

8793

8791

8792

8793

8791 0.00 0.00

8792 0.00 0.00

8793 0.00 0.00

8799 0.00 0.00

1,429,817.00 1,429,817.00

18,669,909.00 18,669,909.00


(C) (D)

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

3,901.24 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

17,110.61 103 011.88

590.00 0.00

14,510.58 140,616.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

237,097.38 770,513.00

0.00 0.00

76,903.35 90,921.00

0.00 0.00

0.00 0.00

64,493.79 353,489.00

(3,296,571.00 873,386.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

(2,881 ,964.05 2,331,936.88

3,235,744.12 19,939,643.88

24 1 0249 0000000 Form011


(E) . (F)

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

20,534.88 24.9%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

(48,738.00 -5.9%

0.00 0.0%

{44,079.00 -32.7%

0.00 0.0%

101,016.00 40.0%

873,386.00 New

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

902,119.88 63.1%

1,269,734.88 6.8%

Printed: 12/9/2014 1:50PM

25


Description



Resource Codes




CLASSIFIED SALARIES

Classified lnstnuctional Salaries






EMPLOYEE BENEFITS

STRS

PERS





OPEB, Allocated




BOOKS AND SUPPLIES





Food






Insurance







Communications







1100 2,682,339.00 2,682,339.00

1200 95,578.00 95,578.00

1300 1, 773,611.00 1, 773,611.00

1900 0.00 0.00

4,551,528.00 4,551,528.00

2100 57,835.00 57,835.00

2200 1,387,434.00 1,387,434.00

2300 2, 723,875.00 2, 723,875.00

2400 2, 778,484.00 2, 778,484.00

2900 96,194.00 96,194.00

7,043,822.00 7,043,822.00

3101-3102 348,788.00 348,788.00

3201-3202 838,449.00 838,449.00

3301-3302 612,341.00 612,341.00

3401-3402 2,290,408.00 2,290,408.00

3501-3502 5,701.00 5,701.00

3601-3602 158,322.00 158,322.00

3701-3702 138,178.00 138,178.00

3751-3752 0.00 0.00

3901-3902 0.00 0.00

4,392,187.00 4,392,187.00

4100 0.00 0.00

4200 11,831.00 11,831.00

4300 1,593,800.00 1,593,800.00

4400 129,529.00 129,529.00

4700 0.00 0.00

1,735,160.00 1, 735,160.00

5100 1,263,738.00 1,263,738.00

5200 136,132.00 136,132.00

5300 68,110.00 68,110.00

5400-5450 125,276.00 125,276.00

5500 763,900.00 763,900.00

5600 495,150.00 495,150.00

5710 (905,081.00 (905,081.00

5750 (202,035.00 (202,035.00

5800 2,104,823.00 2,104,823.00

5900 372,572.00 372,572.00

4,222,585.00 4,222,585.00


(C) (D)

953,687.89 2,654,591.00

34,921.15 160,914.00

719,769.46 1, 720,969.00

0.00 0.00

1,708,378.50 4,536,474.00

11,058.40 29,737.00

530,664.27 1,561,919.00

1,033, 757.66 2,715,533.00

1,088,244. 78 2,796,334.00

22,830.37 55,978.00

2,686,555.48 7,159,501.00

135,215.39 376,699.00

319,621.30 850,547.00

219,638.94 620,243.00

671,472.97 2,435,044.00

14,197.23 5,711.00

93,823.78 246,605.00

52,111.06 138,440.00

0.00 0.00

1,359.54 1,018.50

1,507,440.21 4,674,307.50

0.00 0.00

3,275.12 6,600.00

230,585.00 1,242,447.00

34,097.04 256,508.00

0.00 0.00

267,957.16 1,505,555.00

63,909.77 1,117,961.00

51,313.27 152,998.00

47,146.00 70,385.00

153,408.41 143,906.00

311,914.27 788,900.00

168,129.53 488,878.00

(41,668.05 (918,888.00

(20,159.63 (206,035.00

547,614.29 2,213,034.00

134,645.44 337,658.00

1,416,253.30 4,188, 797.00

24 10249 0000000 Form011


(E) {F]

27,748.00 1.0%

(65,336.00 -68.4%

52,642.00 3.0%

0.00 0.0%

15,054.00 0.3%

28,098.00 48.6%

(174,485.00 -12.6%

8,342.00 0.3%

(17,850.00 -0.6%

40,216.00 41.8%

(115,679.00 -1.6%

(27,911.00 -8.0%

(12,098.00 -1.4%

(7,902.00 -1.3%

(144,636.00 -6.3%

(10.00 -0.2%

(88,283.00 -55.8%

(262.00 -0.2%

0.00 0.0%

(1,018.50 New

(282,120.50 -6.4%

0.00 0.0%

5,231.00 44.2%

351,353.00 22.0%

(126,979.00 -98.0%

0.00 0.0%

229,605.00 13.2%

145,777.00 11.5%

(16,866.00 -12.4%

(2,275.00 -3.3%

(18,630.00 -14 .9%

(25,000.00 -3.3%

6,272.00 1.3%

13,807.00 -1.5%

4,000.00 -2.0%

(1 08,211.00 -5.1%

34,914.00 9.4%

33,788.00 0.8%

Printed: 12/9/2014 1:50PM

26


Description

CAPITAL OUTLAY

Land

Land Improvements


Books and Media for New School Libraries

or Major Expansion of School Libraries

Equipment



Resource Codes


Tuition Tuition for Instruction Under lnterdistrict






Payments to JPAs



To County Offices

To JPAs




To JPAs 6500




To JPAs 6360


All Other Transfers


Debt Service

Debt Service - Interest

Other Debt Service - Principal

TOTAL, OTHER OUTGO (excludinQ Transfers of Indirect Costs)





TOTAL, EXPENDITURES




Board Approved Object Original Budget Operating Budget Codes CAl CBl

6100 0.00 0.00

6170 0.00 0.00

6200 0.00 0.00

6300 0.00 0.00

6400 270,000.00 270,000.00

6500 0.00 0.00

270,000.00 270,000.00

7110 0.00 0.00

7130 0.00 0.00

7141 0.00 0.00

7142 0.00 0.00

7143 0.00 0.00

7211 0.00 0.00

7212 0.00 0.00

7213 0.00 0.00

7221

7222

7223

7221

7222

7223

7221-7223 0.00 0.00

7281-7283 0.00 0.00

7299 0.00 0.00

7438 0.00 0.00

7439 105,140.00 105,140.00

105,140.00 105,140.00

7310 (3, 116,041.00 (3, 116,041.00

7350 (1 ,417,390.00 (1 ,417,390.00

(4,533,431.00 (4,533,431.00

17,786,991.00 17,786,991.00


(C) (D)

0.00 0.00

0.00 0.00

0.00 30,707.00

0.00 0.00

54,672.30 270,000.00

0.00 0.00

54,672.30 300,707.00

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

105,140.00 105,140.00

105,140.00 105,140.00

(155,546.57 J.3,236,577.77

(389,541.34 (1 ,461,977.00

(545,087.91 (4,698,554.77

7,201,309.04 17,771,926.73

24 10249 0000000 Form011

Difference % Dlff (Col 8 & D) (E/8)

(E) . (F).

0.00 0.0%

0.00 0.0%

(30,707.00 New

0.00 0.0%

0.00 0.0%

0.00 0.0%

(30,707.00 -11.4%

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%

0.00 0.0%

0.00 0.0%

120,536.77 -3.9%

44,587.00 -3.1 %

165,123.77 -3.6%

15,064.27 0.1%

Printed: 12/9/2014 1:50PM

27


Description

INTERFUND TRANSFERS



Other Authorized lntertund Transfers In






To: Cafeteria Fund



OTHER SOURCES/USES

SOURCES



Proceeds



Other Sources County School Bldg Aid





of Participation




(c)TOTAL,SOURCES

USES



(d) TOTAL, USES

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES

(a - b + c- d + e)


Resource Codes



Board Approved Object Original Budget Operating Budget Actuals To Date Codes (A) (B) (C)

8912 0.00 0.00 0.00

8919 0.00 0.00 0.00

0.00 0.00 0.00

7611 0.00 0.00 0.00

7612 0.00 0.00 0.00

7613 0.00 0.00 0.00

7616 0.00 0.00 0.00

7619 0.00 0.00 0.00

0.00 0.00 0.00

8931 0.00 0.00 0.00

8953 0.00 0.00 0.00

8961 0.00 0.00 0.00

8965 0.00 0.00 0.00

8971 0.00 0.00 0.00

8972 0.00 0.00 0.00

8973 0.00 0.00 0.00

8979 0.00 0.00 0.00

0.00 0.00 0.00

7651 0.00 0.00 0.00

7699 0.00 0.00 0.00

0.00 0.00 0.00

8980 (1 ,052,257.00 (1 ,052,257.00 0.00

8990 0.00 0.00 0.00

(1 ,052,257.00 (1 ,052,257.00 0.00

(1 052,257.00 (1 ,052 257.00 0.00


(D)

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

{2,257,309.00

0.00

(2,257,309.00

(2,257,309.00

24 10249 0000000 Form01 1


(E) . (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 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%

0.00 0.0%

(1 ,205,052.00 114.5%

0.00 0.0%

(1 ,205,052.00 114.5%

(1 ,205,052.00 114.5%

Printed: 12/9/2014 1:50 PM

28


Description

A. REVENUES

1) LCFF Sources

2) Federal Revenue



5)TOTAL,REVENUES

B. EXPENDITURES






6) Capital Outlay

7) Other Outgo (excluding Transfers of Indirect

Costs)





FINANCING SOURCES AND USES (AS- B9)



a) Transfers In

b) Transfers Out

2) Other Sources/Uses a) Sources

b) Uses

3) Contributions

Resource Codes




Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance

Board Approved Object Original Budget Operating Budget Codes {A) !Bl

8010-8099 7,107,414.00 7,107,414.00

8100-8299 12,579,803.00 12,579,803.00

8300-8599 22,063,390.00 22,063,390.00

8600-8799 9,755,657.00 9,755,657.00

51 ,506,264.00 51,506,264.00

1000-1999 11,594,711.00 11,594,711.00

2000-2999 15,564,526.00 15,564,526.00

3000-3999 9,618,196.00 9,618,196.00

4000-4999 2, 712,889.00 2,712,889.00

5000-5999 9,744,499.00 9,744,499.00

6000-6999 346,680.77 346,680.77

7100-7299

7400-7499 375,000.00 375,000.00

7300-7399 3,116,041 .00 3,116,041 .00

53,072,542.77 53,072,542.77

(1 ,566,278.77 (1 566,278.77

8900-8929 0.00 0.00

7600-7629 0.00 0.00

8930-8979 0.00 0.00

7630-7699 0.00 0.00

8980-8999 1,052,257.00 1,052,257.00

1,052,257.00 1 052 257.00


(C) {D)

0.00 3,407,990.00

669,890.40 13,283,079.00

9,063,954.35 20,089,167.23

8,655,914.00 14,327,649.00

18,389,758.75 51' 107,885.23

4,056,179.45 11 '723,429.00

5,401,853.45 15,611 ,383.00

3,068,535.64 10,088,062.00

793,726.98 3,428,033.68

2,435,442.23 10,119,166.27

130,675.68 257,404.77

4,580.94 305,000.00

155,546.57 3,236,577. 77

16,046 540.94 54,769 056.49

2,343,217.81 (3,661 '171 .26\

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 2,257,309.00

0.00 2,257,309.00

24 10249 0000000 Fonm 011


(E) {F)

(3,699,424.00\ -52.1%

703,276.00 5.6%

(1 ,974,222. 77\ -8.9%

4,571,992.00 46.9%

(128,718.00\ -1.1%

(46,857.00\ -0.3%

(469,866.00\ -4.9%

(715,144.68\ -26.4%

(374,667.27 -3.8%

89,276.00 25.8%

70,000.00 18.7%

(120,536.77 -3.9%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

1,205,052.00 114.5%

Printed: 12/9/2014 1:50PM

29


Description

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)


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


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





a) Nonspendable

Revolving Cash

Stores


All Others

b) Restricted

c) Committed


Other Commitments

d) Assigned

Other Assignments



Unassigned/Unappropriated Amount

California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/201 4)

Resource Codes




(514,021.77\ (514,021 .77

9791 7,885,124.15 7,885,124.15

9793 0.00 0.00

7,885,124.15 7,885,124.15

9795 0.00 0.00

7,885,124.15 7,885,124.15

7,371 '102.38 7,371,102.38

9711 0.00 0.00

9712 0.00 0.00

9713 0.00 0.00

9719 0.00 0.00

9740 7,371 '102.38 7,371 '102.38

9750 0.00 0.00

9760 0.00 0.00

9780 0.00 0.00

9789 0.00 0.00

9790 0.00 0.00


(C) (D)

2,343,217.81 (1 ,403,862.26\

7,885,124.15

0.00

7,885,124.15

0.00

7,885,124.15

6,481,261.89

0.00

0.00

0.00

0.00

6,481,261 .89

0.00

0.00

0.00

0.00

0.00

24 1 0249 0000000 Form 011


(E) . (F)

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 12/9/2014 1 :50 PM

30


Description

LCFF SOURCES

Principal Apportionment State Aid -Current Year

Resource Codes


State Aid - Prior Years



Timber Yield Tax



Secured Roll Taxes


Prior Years' Taxes

Supplemental Taxes


Fund (ERAF)


(SB 617/699/1992)


Delinquent Taxes




Other In-Lieu Taxes

Less: Non-LCFF

(50%) Adjustment


LCFF Transfers

Unrestricted LCFF


All Other LCFF

Transfers- Current Year All Other




TOTAL, LCFF SOURCES

FEDERAL REVENUE





Flood Control Funds


FEMA





NCLB: Title I, Part D, Local Delinquent

Program



3010

3025

4035




8011 0.00 0.00

8012 0.00 0.00

8019 0.00 0.00

8021 0.00 0.00

8022 0.00 0.00

8029 0.00 0.00

8041 0.00 0.00

8042 0.00 0.00

8043 0.00 0.00

8044 0.00 0.00

8045 0.00 0.00

8047 0.00 0.00

8048 0.00 0.00

8070 0.00 0.00

8081 0.00 0.00

8082 0.00 0.00

8089 0.00 0.00

0.00 0.00

8091

8091 3,918,950.00 3,918,950.00

8096 0.00 0.00

8097 3,188,464.00 3,188,464.00

8099 0.00 0.00

7,107,414.00 7,107,414.00

8110 0.00 0.00

8181 1 ,525,905.00 1,525,905.00

8182 1,096,308.00 1,096,308.00

8220 35,700.00 35,700.00

8270 0.00 0.00

8280 0.00 0.00

8281 0.00 0.00

8285 66,633.00 66,633.00

8287 10,000.00 10,000.00

8290 470,386.00 470,386.00

8290 203,803.00 203,803.00

8290 8,053.00 8,053.00

Actuals To Date {C)

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

1,562.91

0.00

0.00

0.00

0.00

0.00

146,675.14

88,254.64

3,288.20


{D)

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

3,407,990.00

0.00

3,407,990.00

0.00

2,072,975.00

1 '152,298.00

35,700.00

0.00

0.00

0.00

66,633.00

10,000.00

560,356.00

256,275.00

10,433.00

24 1 0249 0000000 Form011


{E) {F)

{3,918,950.00) -100.0%

219,526.00 6.9%

0.00 0.0%

{3,699,424.00\ -52.1%

0.00 0.0%

547,070.00 35.9%

55,990.00 5.1%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

89,970.00 19.1%

52,472.00 25.7%

2,380.00 29.6%

Printed: 12/9/2014 1:50PM

31


Description


Program

NCLB: Title Ill, Limited English Proficient (LEP:

Student Program








OTHER STATE REVENUE


ROC/P Entitlement

Current Year

PriorY ears


Current Year

Prior Years





Lottery - Unrestricted and Instructional Materi1









Drug/AicoholfTobacco Funds


Healthy Start




Prevention Grant



Implementation




Resource Codes

4201

4203

4610

3011-3020, 3026-3205, 4036-4126,

4204, 5510

3500-3699

3700-3799

All Other

6355-6360

6355-6360

6500

6500

All Other

All Other

7250

6010

6030

6650, 6680, 6690

6230

6240

7370

7210

7391

7400

7405

All Other


Restricted (Resources 2000-9999) Revenue, Expend itures, and Changes in Fund Balance


8290 0.00 0.00

8290 60,000.00 60,000.00

8290 0.00 0.00

8290 7,840,663.00 7,840,663.00

8290 25,401.00 25,401.00

8290 0.00 0.00

8290 1,236,951.00 1,236,951.00

12,579,803.00 12,579,803.00

8311 0.00 0.00

8319 0.00 0.00

8311 11,392,755.00 11,392,755.00

8319 0.00 0.00

8311 2,493,263.00 2,493,263.00

8319 0.00 0.00

8520 2,900.00 2,900.00

8550 0.00 0.00

8560 40,260.00 40,260.00

8575 0.00 0.00

8576 0.00 0.00

8587 0.00 0.00

8590 0.00 0.00

8590 3,816,329.00 3,816,329.00

8590 0.00 0.00

8590 43,210.00 43,210.00

8590 0.00 0.00

8590 0.00 0.00

8590 0.00 0.00

8590 0.00 0.00

8590 0.00 0.00

8590 10,000.00 10,000.00

8590 0.00 0.00

8590 4,264,673.00 4,264,673.00

22,063,390.00 22,063,390.00

Actuals To Date {C)

0.00

556.00

0.00

0.00

0.00

0.00

429,553.51

669,890.40

0.00

0.00

4, 164,757.00

0.00

565,397.00

0.00

257.62

0.00

9,662.72

0.00

0.00

0.00

0.00

2,626,560.96

0.00

0.00

0.00

0.00

0.00

0.00

0.00

5,000.00

0.00

1,692,319.05

9,063,954.35


!Dl

0.00

31,429.00

0.00

7,840,663.00

20,046.00

0.00

1,226,271.00

13,283,079.00

0.00

0.00

10,957,160.23

0.00

1,264,250.00

0.00

2,900.00

0.00

38,864.00

0.00

0.00

0.00

0.00

3,816,329.00

0.00

43,195.00

0.00

0.00

0.00

0.00

0.00

10,000.00

0.00

3,956,469.00

20,089,167.23

24 10249 0000000 Form011


IE) {F)

0.00 0.0%

(28,571.00 -47.6%

0.00 0.0%

0.00 0.0%

(5,355.00 -21.1%

0.00 0.0%

(10,680.00 -0.9%

703,276.00 5.6%

0.00 0.0%

0.00 0.0%

(435,594.77 -3.8%

0.00 0.0%

(1 ,229,013.00 -49.3%

0.00 0.0%

0.00 0.0%

0.00 0.0%

(1,396.00 -3.5%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

(15.00 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%

(308,204.00 -7.2%

(1 ,974,222.77 -8.9%

Printed: 12/9/2014 1:50PM

32


Description

OTHER LOCAL REVENUE

Other Local Revenue



Secured Roll

Unsecured Roll

Prior Years' Taxes

Supplemental Taxes


Parcel Taxes

Other



Resource Codes


Taxes

Sales



Food Service Sales

All Other Sales

Leases and Rentals

Interest


Fees and Contracts





Mitigation/Developer Fees


Other Local Revenue

Plus: Mise Funds Non-LCFF (50%) AdjustmE



Tuition





From County Offices

From JPAs

ROC/P Transfers


From County Offices

From JPAs



From County Offices

From JPAs


TOTAL, OTHER LOCAL REVENUE

TOTAL, REVENUES


6500

6500

6500

6360

6360

6360

All Other

All Other

All Other



Board Approved Object Original Budget Operating Budget Codes (A) (Ei)

8615 0.00 0.00

8616 0.00 0.00

8617 0.00 0.00

8618 0.00 0.00

8621 0.00 0.00

8622 0.00 0.00

8625 0.00 0.00

8629 0.00 0.00

8631 0.00 0.00

8632 0.00 0.00

8634 0.00 0.00

8639 38,600.00 38,600.00

8650 4,000.00 4,000.00

8660 0.00 0.00

8662 0.00 0.00

8671 0.00 0.00

8672 0.00 0.00

8675 0.00 0.00

8677 1,505,063.00 1,505,063.00

8681 0.00 0.00

8689 1,150,519.00 1,150,519.00

8691 0.00 0.00

8697 0.00 0.00

8699 2,688,289.00 2,688,289.00

8710 4,369,186.00 4,369,186.00

8781-8783 0.00 0.00

8791 0.00 0.00

8792 0.00 0.00

8793 0.00 0.00

8791 0.00 0.00

8792 0.00 0.00

8793 0.00 0.00

8791 0.00 0.00

8792 0.00 0.00

8793 0.00 0.00

8799 0.00 0.00

9, 755,657.00 9,755,657.00

51,506,264.00 51,506,264.00

Actuals To Date (C)

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

13,622.83

1,666.65

0.00

0.00

0.00

0.00

0.00

462,306.50

0.00

316,331.62

0.00

0.00

796,831.01

7,065,155.39

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

8,655,914.00

18,389,758.75


(D)

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

38,600.00

4,000.00

0.00

0.00

0.00

0.00

0.00

2,078,083.00

0.00

1 '150,519.00

0.00

0.00

3,306,115.00

7,750,332.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

14,327,649.00

51' 107,885.23

24 1 0249 0000000 Form011


(E) . (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 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%

573,020.00 38.1%

0.00 0.0%

0.00 0.0%

0.00 0.0%

617,826.00 23.0%

3,381,146.00 77.4%

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%

4,571,992.00 46.9%

(398,378.77 -0.8%

Printed: 12/9/2014 1:50PM

33


Description




Resource Codes




CLASSIFIED SALARIES







EMPLOYEE BENEFITS

STRS

PERS

OASDI/Medicare/Aitemative




OPEB, Allocated




BOOKS AND SUPPLIES





Food






Insurance







Communications






Board Approved Object Original Budget Operating Budget Codes (A) (BJ

1100 6,718,933.00 6, 718,933.00

1200 2,776,522.00 2,776,522.00

1300 1,863,792.00 1 ,863, 792.00

1900 235,464.00 235,464.00

11,594,711.00 11,594,711.00

2100 7,878,647.00 7,878,647.00

2200 2,980,033.00 2,980,033.00

2300 2,152,135.00 2, 152,135.00

2400 1,355,912.00 1,355,912.00

2900 1 '197, 799.00 1,197,799.00

15,564,526.00 15,564,526.00

3101-3102 885,492.00 885,492.00

3201-3202 1 ,600, 759.00 1,600,759.00

3301-3302 1,367,679.00 1,367,679.00

3401-3402 5,059,570.00 5,059,570.00

3501-3502 13,454.00 13,454.00

3601 -3602 370,451.00 370,451.00

3701-3702 320,791.00 320,791 .00

3751-3752 0.00 0.00

3901-3902 0.00 0.00

9,618,196.00 9,618,196.00

4100 51,940.00 51,940.00

4200 635,081.00 635,081.00

4300 1,707,610.00 1,707,610.00

4400 205,948.00 205,948.00

4700 112,310.00 112,310.00

2,712,889.00 2,712,889.00

5100 4,863,482.00 4,863,482.00

5200 539 444.00 539,444.00

5300 9,940.00 9,940.00

5400-5450 32,592.00 32,592.00

5500 105,842.00 105,842.00

5600 883,272.00 883,272.00

5710 905,081.00 905,081.00

5750 (895.00 (895.00

5800 2,370,225.00 2,370,225.00

5900 35,516.00 35,516.00

9,744,499.00 9,744,499.00

Projected Year I Actuals To Date Totals

(C) !Dl I

2,305,413.36 6,941,445.00

907,711.68 2,657,974.00

746,867.76 1,886,237.00

96,186.65 237,773.00

4,056,179.45 11 '723,429.00

2,513,182.36 7,906,982.00

1,132,167.80 2,907,133.00

791,693.05 1,921 '137.00

540,752.55 1,368,110.00

424,057.69 1,508,021.00

5,401,853.45 15,611,383.00

325,066.85 971,392.00

523,908.18 1,699,926.00

459,347.54 1 ,346,189.00

1 ,443, 788.87 5, 160,184.00

4,698.66 13,381.00

200,923.76 578,005.00

109,896.19 318,985.00

0.00 0.00

905.59 0.00

3,068,535.64 10,088,062.00

0.00 51,940.00

106,120.64 752,895.00

366,454.58 2,165,832.45

265,152.03 347,506.23

55,999.73 109,860.00

793,726.98 3,428,033.68

839,291.95 4, 776,226.00

170,124.01 547,096.00

13,287.00 10,410.00

48,390.58 35,322.00

34,520.05 109,328.00

296,720.24 1,008,985.00

41,384.91 918,888.00

1,581.85 (1,342.00

977,396.22 2,676,886.27

12,745.42 37,367.00

2,435,442.23 10,119,166.27

24 10249 0000000 Form 011


(E) (F)

(222,512.00 -3.3%

118,548.00 4.3%

(22,445.00\ -1.2%

(2,309.00\ -1.0%

(128,718.00\ -1.1%

(28,335.00\ -0.4%

72,900.00 2.4%

230,998.00 10.7%

(12,198.00\ -0.9%

(310,222.00\ -25.9%

(46,857.00 -0.3%

(85,900.00 -9.7%

(99,167.00 -6.2%

21,490.00 1.6%

(100,614.00 -2.0%

73.00 0.5%

(207,554.00 -56.0%

1,806.00 0.6%

0.00 0.0%

0.00 0.0%

(469,866.00 -4.9%

0.00 0.0%

(117,814.00 -18.6%

(458,222.45 -26.8%

(141,558.23 -68.7%

2,450.00 2.2%

(715,144.68 -26.4%

87,256.00 1.8%

(7,652.00 -1.4%

(470.00 -4.7%

(2,730.00 -8.4%

(3,486.00 -3.3%

(125,713.00 -14.2%

(13,807.00 -1.5%

447.00 -49.9%

(306,661.27 -12.9%

(1,851 .00 -5.2%

(374,667.27 -3.8%

Printed: 12/9/2014 1:50PM

34


Description

CAPITAL OUTLAY

Land

Land Improvements


Books and Media for New School Libraries or Major Expansion of School Libraries

Equipment



Resource Codes


Tuition

Tuition for Instruction Under lnterdistrict






Payments to JPAs



To County Offices

To JPAs




To JPAs 6500




To JPAs 6360


All Other Transfers


Debt Service



TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)





TOTAL, EXPENDITURES





6100 0.00 0.00

6170 0.00 0.00

6200 251,604.77 251 ,604.77

6300 0.00 0.00

6400 95,076.00 95,076.00

6500 0.00 0.00

346,680.77 346,680.77

7110 0.00 0.00

7130 0.00 0.00

7141 365,000.00 365,000.00

7142 0.00 0.00

7143 0.00 0.00

7211 10,000.00 10,000.00

7212 0.00 0.00

7213 0.00 0.00

7221 0.00 0.00

7222 0.00 0.00

7223 0.00 0.00

7221 0.00 0.00

7222 0.00 0.00

7223 0.00 0.00

7221-7223 0.00 0.00

7281-7283 0.00 0.00

7299 0.00 0.00

7438 0.00 0.00

7439 0.00 0.00

375,000.00 375,000.00

7310 3,116,041.00 3,116,041 .00

7350 0.00 0.00

3,116,041.00 3,116,041.00

53,072,542.77 53,072,542.77

Actuals To Date (C)

121,141.37

0.00

4,836.31

0.00

4 698.00

0.00

130,675.68

0.00

0.00

4,580.94

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

4,580.94

155,546.57

0.00

155,546.57

16,046,540.94


(D)

0.00

0.00

251,604.77

0.00

5,800.00

0.00

257,404.77

0.00

0.00

295,000.00

0.00

0.00

10,000.00

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

305,000.00

3,236,577. 77

0.00

3,236,577.77

54,769,056.49

24 1 0249 0000000 Form 011


(E) . (F).

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

89,276.00 93.9%

0.00 0.0%

89,276.00 25.8%

0.00 0.0%

0.00 0.0%

70,000.00 19.2%

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%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

70,000.00 18.7%

(120,536.77 -3.9%

0.00 0.0%

(120,536.77 -3.9%

(1 ,696,513.72 -3.2%

Printed: 12/9/2014 1:50PM

35


Description

INTERFUND TRANSFERS








To: State School Building Fund/

County School Facilities Fund

To: Cafeteria Fund



OTHER SOURCES/USES

SOURCES



Proceeds



Other Sources

County School Bldg Aid





of Participation




(c) TOTAL, SOURCES

USES

Transfers of Funds from



(d) TOTAL USES

CONTRIBUTIONS




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


Resource Codes


Restricted (Resources 2000-9999) Revenue, Expenditures , and Changes in Fund Balance


8912 0.00 0.00

8919 0.00 0.00

0.00 0.00

7611 0.00 0.00

7612 0.00 0.00

7613 0.00 0.00

7616 0.00 0.00

7619 0.00 0.00

0.00 0.00

8931 0.00 0.00

8953 0.00 0.00

8961 0.00 0.00

8965 0.00 0.00

8971 0.00 0.00

8972 0.00 0.00

8973 0.00 0.00

8979 0.00 0.00

0.00 0.00

7651 0.00 0.00

7699 0.00 0.00

0.00 0.00

8980 1,052,257.00 1,052,257.00

8990 0.00 0.00

1,052,257.00 1,052,257.00

1,052,257.00 1,052,257.00

Actuals To Date (C)

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


(D)

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

2,257,309.00

0.00

2,257,309.00

2,257,309.00

24 1 0249 0000000 Form011


(E) (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 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%

1,205,052.00 114.5%

0.00 0.0%

1,205,052.00 114.5%

(1 ,205,052.00 114.5%

Printed: 12/9/2014 1:50PM

36


Resource

5640 6230 6300 6500 6510 6512 7810 8150 9010

Total, Restricted Balance

California Dept of Education

First Interim County School Service Fund

Exhibit: Restricted Balance Detail

Description

Medi-Cal Billing Option California Clean Energy Jobs Act Lottery: Instructional Materials Special Education Special Ed: Early Ed Individuals with Excepti Special Ed: Mental Health Services Other Restricted State Ongoing & Major Maintenance Account (RM, Other Restricted Local

SACS Financial Reporting Software- 2014.2.0 File: fundi-a (Rev 04/24/2012)

2014-15 Projected Year Totals

123,141.80 112,248.00 209,297.80 633,966.85

1,583,993.73 94,336.36 10,240.01 91,563.95

3,622,473.39

6,481,261 .89

24 1 0249 0000000 Form 011

Printed: 12/9/2014 1:50PM

37

Charter School Fund Fund 09

The Merced County Office of Education supports and sponsors a community initiated charter school, Merced Scholars Charter School. The charter school serves students in grades 6-12 within Merced County as well as adjacent counties. The program is designed for families striving for academic excellence for their students in a personalized learning environment and for a seamless transition into post-secondary education. The program and curriculum are aligned with the California Academic Standards and compliant with all state testing requirements. Students receive instruction from a credentialed teacher within a personalized, one-on-one learning environment. An Individualized Learning Plan (ILP) is established between parent, student and teacher at the onset of the school year and reviewed regularly to ensure each student's academic, career and post-secondary goals are met. The Charter School is projected to serve 83 students in 14-15.

Since the Charter school opened in the fall of 2004 and in fiscal year 06/07 expanded from a high school to include grades 6-8.

Summary of the Charter School Fund FY 14-15 Budget:

Beginning Balance Revenue Planned Expenditures Ending Fund Balance

$

$

659,492 704,501

(663.246) 700,747

38


Description

A. REVENUES

1) LCFF Sources

2) Federal Revenue

3) O ther State Revenue


5) TOTAL REVENUES

B. EXPENDITURES






6) Capital Oullay

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)


1) lntertund Transfers a) Transfers In

b) Transfers Out


b) Uses

3) Contributions

41 TOTAL OTHER FINANCING SOURCES/USES

California Dept of Education SACS Financial Reporting Software ~ 2014.2.0 File: fundi-b (Rev 06/1012014)

2014-15 First Interim Charter Schools Special Revenue Fund

Revenues, Expenditures, and Changes in Fund Balance

Board Approved Original Budget Operating Budget Actuals To Date

Resource Codes Ob · ect Codes (Al tBl (Cl

8010-8099 764 700.00 764.700.00 252 107.00

8100-8299 0.00 0.00 0.00

8300-8599 52 332.00 52.332.00 9 559.40

8600-8799 2 500.00 2 500.00 731 .07

819 532.00 819 532.00 262 397.47

1000-1999 275 869.00 275 869.00 95 704.58

2000-2999 47 957.00 47 957.00 18.918.60

3000-3999 104 583.00 104 583.00 34.154.70

4000-4999 137 795.00 137 795.00 6 322.90

5000-5999 120 344.00 120 344.00 11101.70

6000-6999 0.00 0.00 0.00

7100-7299, 7400-7499 0.00 0.00 0.00

7300-7399 50 486.00 50 486.00 0.00

737 034.00 737 034.00 166 202.48

82 498.00 82 498.00 96 194.99

8900-8929 0.00 0.00 0.00

7600-7629 0.00 0.00 0.00

8930-8979 0.00 0.00 0.00

7630-7699 0.00 0.00 0.00

8980-8999 0.00 0.00 0.00

0.00 0.00 0.00


(D)

645 687.00

0.00

52 715.00

6 099.00

704 501.00

260 155.00

48 393.00

105 808.00

75 386.42

128 476.00

0.00

0.00

45 028.00

663 246.42

41 254.58

0.00

0.00

0.00

0.00

0.00

0.00

24 1 0249 0000000 Form 091

%Diff Difference Column (Col B &D) B&D

(El (Fl

(119 013.00 -15.6%

0.00 0.0%

383.00 0.7%

3 599.00 144.0%

15 714.00 5.7%

(436.00 -0.9%

(1 225.00 -1.2%

62 408.58 45.3%

(8 132.00 -6.8%

0.00 0.0%

0.00 0.0%

5 458.00 10.8%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 12/9/2014 1:50PM

39


Descriotion


BALANCE (C + D4)


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

b) Audil Adjustments

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


e) Adjusted Beginning Balance (F1c + F1d)


Components of Ending Fund Balance a) Nonspendable

Revolving Cash

Stores


All Others

b) Restricted c) Committed


Other Committments d) Assigned

Other Assignments



Unassianed/Unappropriated Amount

California Dept of Education SACS Financial Reporting Software - 2014.2 .0 File: fundi-b {Rev06/1012014)




Resource Codes Ob·ect Codes (A) (B) (C)

82 498.00 82 498.00 96 194.99

9791 659 492.07 659 492.07

9793 0.00 0.00

659 492.07 659 492.07

9795 0.00 0.00

659 492.07 659 492.07

741 990.07 741.990.07

9711 0.00 0.00

9712 0.00 0.00

9713 0.00 0.00

9719 0.00 0.00

9740 278 001.60 278 001.60

9750 0.00 0.00

9760 0.00 0.00

9780 463 988.47 463 988.47

9789 0.00 0.00

9790 0.00 0.00


(D)

41 254.58

659 492.07

0.00

659 492.07

0.00

659 492.07

700 746.65

0.00

0.00

0.00

0.00

277 991.18

0.00

0.00

422 755.47

0.00

0.00

24 10249 0000000 Form 091

% Diff Difference Column (Col B & D) B&D

(E) (F)

0.00 0.0%

0.00 0.0%

0.00 0 .0%

Printed: 121912014 1:50PM

40


Description

LCFF SOURCES

Principal Apportionment State Aid- Current Year

Education Protection Account State Aid- Current Year

State Aid- Prior Years

LCFF Transfers

Unrestricted LCFF Transfers - Current Year

All Other LCFF Transfers - Current Year



LCFF/Revenue Limit Transfers - Prior Years

TOTAL LCFF SOURCES

FEDERAL REVENUE






NCLB: Title I, Part A, Basic Grants Low-Income and Neglected

NCLB: Title I, Part D, Local Delinquent Program


NCLB: Title 111, Immigrant Education Program

NCLB: Title Ill, Limited English Proficient (LEP) Student Program

NCLB: Title V, Part B, Public Charter Schools Grant Program (PCSGP)





TOTAL FEDERAL REVENUE

OTHER STATE REVENUE


Special Education Master Plan Current Year

Prior Y ears

All Other State Apportionments - Current Year

All Other State Apportionments - Prior Years



Lottery - Unrestricted and Instructional Materials


After School Educalion and Safety (ASES)

California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/ 1012014)




Resource Codes Ob"ect Codes (A) lBl (C)

8011 577 595.00 577 595.00 221154.00

8012 96,091 .00 96,091 .00 30 915.00

8019 0.00 0.00 0.00

0000 8091 0.00 0.00 0.00

All Other 8091 0.00 0.00 0.00

8096 91 014.00 91 014.00 38.00

8097 0.00 0.00 0 .00

8099 0.00 0.00 0.00

764 700.00 764 700.00 252 107.00

8110 0.00 0.00 0.00

8181 0.00 0.00 0.00

8182 0.00 0.00 0.00

8220 0.00 0.00 0.00

8285 0.00 0.00 0.00

301 0 8290 0.00 0.00 0.00

3025 8290 0.00 0.00 0.00

4035 8290 0.00 0.00 0.00

420 1 8290 0.00 0.00 0.00

4203 8290 0.00 0.00 0.00

4610 8290 0.00 0.00 0.00

3011-3020, 3026-3205, 4036-4126, 5510 8290 0.00 0.00 0.00

3500-3699 8290 0.00 0.00 0.00

3700-3799 8290 0.00 0.00 0.00

All Other 8290 0.00 0.00 0.00

0.00 0.00 0.00

6500 8311 38 759.00 38 759.00 0.00

6500 8319 0.00 0.00 0.00

All Other 8311 0.00 0.00 0.00

All Other 8319 0.00 0.00 0.00

8520 0.00 0.00 0.00

8550 1.00 1.00 8 931.00

8560 13 572.00 13 572.00 628.40

7250 8590 0.00 0.00 0.00

6010 8590 0.00 0.00 0.00


(D)

458 582.00

96 091 .00

0.00

0.00

0.00

91 014.00

0.00

0.00

645 687.00

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

39,268.00

0.00

0.00

0.00

0.00

1.00

13 446.00

0.00

0.00

24 10249 0000000 Form 091

%Diff Difference Column (Col B & D) B&D

(E) (F)

(119 013.00 -20.6%

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%

(119 013.00 -15.6%

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%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

509.00 1.3%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

(126.00 -0.9%

0.00 0.0%

0.00 O.Oo/o

Printed: 12/912014 1:50 PM

41


Descriotion


Orug/Aicoholffobacco Funds


Healthy Start


School Community Violence Prevention Grant


Common Core State Standards Implementation


TOTAL OTHER STATE REVENUE

OTHER LOCAL REVENUE

Sales Sale of Equipment/Supplies


Food Service Sales

All Other Sales

Leases and Rentals

Interest


Fees and Contracts

Child Development Parent Fees




Other Local Revenue


Tuition


Transfers of Apportionments Special Education SELPA Transfers


From County Offices

From JPAs

Other Transfers of Apportionments From Districts or Charter Schools

From County Offices

From JPAs


TOTAL OTHER LOCAL REVENUE

TOTAL REVENUES

California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundi-b (Rev 06/1012014)




Resource Codes Ob'ect Codes IAI n3t ICI

6030 8590 0.00 0.00 0 .00

6650, 6680, 6690 8590 0.00 0.00 0.00

6230 8590 0.00 0.00 0.00

6240 8590 0.00 0 .00 0.00

7370 8590 0.00 0.00 0 .00

7391 8590 0.00 0.00 0 .00

7400 8590 0.00 0.00 0.00

7405 8590 0.00 0.00 0.00

All Other 8590 0.00 0.00 0.00

52 332.00 52 332.00 9 559.40

8631 0 .00 0.00 0.00

8632 0.00 0.00 0.00

8634 0.00 0.00 0.00

8639 0.00 0.00 0.00

8650 0.00 0.00 0.00

8660 2 500.00 2 500.00 731.07

8662 0.00 0.00 0.00

8673 0.00 0.00 0.00

8675 0.00 0.00 0 .00

8677 0.00 0.00 0 .00

8689 0.00 0.00 0.00

8699 0.00 0.00 0.00

8710 0.00 0.00 0.00

8781-8783 0.00 0.00 0.00

6500 8791 0 .00 0.00 0.00

6500 8792 0.00 0 .00 0 .00

6500 8793 0.00 0.00 0.00

All Other 8791 0 .00 0.00 0.00

All Other 8792 0.00 0.00 0.00

All Other 8793 0.00 0.00 0.00

8799 0.00 0.00 0.00

2 500.00 2 500.00 731.07

819 532.00 819 532.00 262 397.47


101

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

52 715.00

0.00

0.00

0.00

0.00

0.00

2 500.00

0.00

0.00

0.00

0.00

0.00

3 599.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

6 099.00

704 501.00

24 10249 0000000 Form 091

%0iff Difference Column )Col B & D) B&D

lEI IFI

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%

383.00 0.7%

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 O.Oo/o

3 599.00 New

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 O.Oo/o

0.00 0.0%

0.00 0.0%

0.00 0.0%

3 599.00 144.0%

Printed: 12/912014 1:50PM

42





Description Resource Codes Ob'ect Codes lA\ 113\ IC\






TOTAL CERTIFICATED SALARIES

CLASSIFIED SALARIES






TOTAL CLASSIFIED SALARIES

EMPLOYEE BENEFITS

STRS

PERS





OPEB, Allocated



TOTAL EMPLOYEE BENEFITS

BOOKS AND SUPPLIES





Food

TOTAL BOOKS AND SUPPLIES





Insurance




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- 201 4.2.0 File: fundi-b (Rev 06/1012014)

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

4400

4700

5100

5200

5300

5400-5450

5500

5600

5710

5750

5800

5900

213 007.00 213,007.00 69 281.38

0.00 0.00 0.00

62 862.00 62 862.00 26 423.20

0.00 0.00 0.00

275,869.00 275,869.00 95 704.58

0.00 0.00 0.00

0.00 0.00 0.00

8 827.00 8 827.00 3 605.70

39130.00 39 130.00 15 312.90

0.00 0.00 0.00

47 957.00 47 957.00 18 918.60

22 760.00 22,760.00 8 465.26

5 614.00 5 614.00 2 226.86

7 671.00 7 671.00 2 759.39

60 068.00 60 068.00 16 760.07

162.00 162.00 57.33

4 422.00 4 422.00 2 430.02

3 886.00 3 886.00 1 375.77

0.00 0.00 0.00

0.00 0.00 80.00

104 583.00 104 583.00 34 154.70

0.00 0.00 0.00

0.00 0.00 0.00

127 585.00 127 585.00 6 322.90

10 210.00 10 210.00 0.00

0.00 0.00 0.00

137 795.00 137 795.00 6 322.90

0.00 0.00 0.00

1100.00 1100.00 0.00

475.00 475.00 381.00

0.00 0.00 0.00

170.00 170.00 267.07

7 334.00 7 334.00 1 060.47

0.00 0.00 0.00

57 867.00 57 867.00 2 340.28

53 348.00 53 348.00 7 052.88

50.00 50.00 0.00

120 344.00 120 344.00 11101.70


ID\

194 837.00

0.00

65 318.00

0.00

260 155.00

0.00

0.00

8 913.00

39 480.00

0.00

48 393.00

23 102.00

5 696.00

7 475.00

59136.00

154.00

6 542.00

3 703.00

0.00

0.00

105 808.00

0.00

1 500.00

62 178.42

11 708.00

0.00

75 386.42

0.00

1 700.00

515.00

0.00

338.00

7 652.00

0.00

62 314.00

55 907.00

50.00

128 476.00

24 10249 0000000 Form 091


IE\ IFl

18170.00 8.5%

0.00 0.0%

12,456.00 -3.9%

0.00 0.0%

15,714.00 5.7%

0.00 0.0%

0.00 0.0%

(86.00 -1.0%

(350.00 -0.9%

0.00 0.0%

(436.00 -0.9%

(342.00 -1.5%

(82.00 -1.5%

196.00 2.6%

932.00 1.6%

8.00 4.9%

(2 120.00 -47.9%

183.00 4.7%

0.00 0.0%

0.00 0.0%

(1 225.00 -1.2%

0.00 0.0%

(1 500.00 New

65 406.58 51.3%

(1 498.00 -14.7%

0.00 0.0%

62 408.58 45.3%

0.00 0.0%

(600.00 -54.5%

(40.00 -8.4%

0.00 0.0%

(168.00 -98.8%

(318.00 -4.3%

0.00 0.0%

(4 447.00 -7.7%

(2 559.00 -4.8%

0.00 0.0%

(8 132.00 -6.8%

Printed: 121912014 1:50PM

43





Description Resource Codes Ob ·eel Codes IAI tBl ICI

CAPITAL OUTLAY

Land

Land Improvements



Equipment


TOTAL CAPITALOUTLAY


Tuition

Tuition for Instruction Under lnterdistrict Attendance Agreements

Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools


Payments to JPAs

Other Transfers Out

All Other Transfers


Debt Service



TOTAL OTHER OUTGO (excluding Transfers of Indirect Costs)

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS


Transfers of Indirect Costs- Jnterfund


TOTAL EXPENDITURES

California Dept of Education SACS Financial Reporting Software · 2014.2 .0 File: fundi·b (Rev 0611012014)

6100 0.00 0.00 0.00

6170 0.00 0.00 0.00

6200 0.00 0.00 0.00

6300 0.00 0.00 0.00

6400 0.00 0.00 0.00

6500 0.00 0.00 0.00

0.00 0.00 0.00

7110 0.00 0.00 0.00

7141 0.00 0.00 0.00

7142 0.00 0.00 0.00

7143 0.00 0.00 0.00

7281-7283 0.00 0.00 0.00

7299 0.00 0.00 0.00

7438 0.00 0.00 0.00

7439 0.00 0.00 0.00

0.00 0.00 0.00

7310 0.00 0.00 0.00

7350 50 486.00 50 486.00 0.00

50 486.00 50 486.00 0.00

737 034.00 737 034.00 166 202.48


(DI

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

45 028.00

45 028.00

663 246.42

24 1 0249 0000000 Form 091

o/oDiff Difference Column (Col B&DI B&D

lEI IFI

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%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0 .0%

5 458.00 10.8%

5 458.00 10.8%

Printed: 121912014 1:50PM

44


Description

INTERFUND TRANSFERS



(a) TOTAL INTER FUND TRANSFERS IN



(b) TOTAL INTERFUND TRANSFERS OUT

OTHER SOURCES/USES

SOURCES

Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs




(c) TOTAL SOURCES

USES



(d) TOTAL USES

CONTRIBUTIONS



(e) TOTAL CONTRIBUTIONS

TOTAL. OTHER FINANCING SOURCES/USES (a - b + c- d + e)




Board Approved Original Budget Operating Budget

Resource Codes Ob ·eel Codes (A) !Bl

8919 0.00 0.00

0.00 0.00

7619 0.00 0.00

0.00 0.00

8965 0.00 0.00

8972 0.00 0.00

8979 0.00 0.00

0.00 0.00

7651 0.00 0.00

7699 0.00 0.00

0.00 0.00

8980 0.00 0.00

8990 0.00 0.00

0.00 0.00

0.00 0.00

Actuals To Date (C)

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


(D)

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

24 10249 0000000 Form 091


(E) (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 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 121912014 1:50PM

45


Resource Description

First Interim Charter Schools Special Revenue Fund


6230

6300

6500


Lottery: Instructional Materials

Special Education


California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundi-b (Rev 04/30/2012)

24 1 0249 0000000 Form 091

2014/15 Projected Year Totals

15,238.00

11,230.33

251,522.85

277,991.18

Printed: 12/9/2014 1:50PM

46

Special Education Pass-Through Fund Fund 10

The California Department of Education (CDE) established a special revenue fund for use by the Administration Unit (AU) of a Special Education Local Plan Area (SELPA) to account for special education pass-through revenues outside the general fund (01). LEA's were required to start using this new fund in 11-12. The new fund will allow CDE to improve their comparability of LEAs.

Generally, the new fund is required for AUs that receive pass-through revenue for special education from federal, state, or local sources having administrative involvement in allocating and distributing the revenues to other member agencies.

Merced County Office of Education is the AU of the SELPA and will receive revenue in fund 10 that will immediately be passed-through to the 20 school districts in Merced County. The creation and use of the new fund does not change how we allocate Special Education revenue only where we report the revenue and subsequent pass-through. Revenue received to operate MCOE's special education programs will still be received and recorded in the general fund (01) .

Summary of the Special Education Pass-Through Fund FY 14-15 Budget:

Beginning Balance $ 0 Revenue 22,710,326 Planned Expenditures (22.710.326)

Ending Fund Balance $ 0

47


Description

A. REVENUES

1) LCFF Sources

2) Federal Revenue



51 TOTAL REVENUES

B. EXPENDITURES






6) Capital Outlay



91 TOTAL EXPENDITURES

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES lAS - B9l



a} Transfers In

b) Transfers Out


a) Sources

b) Uses

3) Contributions

4) TOTAL OTHER FINANCING SOURCES/USES

California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/1 0/2014)

2014-15 First Interim Special Education Pass-Through Fund



Resource Codes Ob'ect Codes lA I 181 ICl

8010-8099 0.00 0.00 0.00

8100-8299 8 164 428.00 8164 428.00 2 440.00

8300-8599 14,918 550.00 14 918 550.00 1 881 000.00

8600-8799 0.00 0.00 0.00

23 082 978.00 23 082 978.00 1 883 440.00

1000-1999 0.00 0.00 0.00

2000-2999 0.00 0.00 0.00

3000-3999 0.00 0.00 0.00

4000-4999 0.00 0.00 0.00

5000-5999 0.00 0.00 0.00

6000-6999 0.00 0.00 0.00

7100-7299,

7400-7499 23 082 978.00 23 082 978.00 1 883 440.00

7300-7399 0.00 0.00 0.00

23 082 978.00 23 082 978.00 1 883 440.00

0.00 0.00 0.00

8900-8929 0.00 0.00 0.00

7600-7629 0.00 0.00 0.00

8930-8979 0.00 0.00 0.00

7630-7699 0.00 0.00 0.00

8980-8999 0.00 0.00 0.00

0.00 0.00 0.00


IDI

0.00

7 791 776.00

14 918 550.00

0.00

22 710 326.00

0.00

0.00

0.00

0.00

0.00

0.00

22 710 326.00

0.00

22 710 326.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

24 1 0249 0000000 Form 101


lEI IFl

0.00 0.0%

_{372 652.00 -4.6%

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%

372 652.00 1.6%

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: 12/912014 1:50 PM

48


Description


BALANCE IC + 041


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


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



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


Revolving Cash

Stores


All Others

b) Reslricted

c) Committed



Other Assignments



Unassi ned/Unaccrocriated Amount

California Dept of Education SACS Financial Reporting Software ~ 2014.2.0 File: fundi·b (Rev 06/101201 4)




Resource Codes Db· eel Codes (A) (B) (C)

0.00 0.00 0.00

9791 0.00 0.00

9793 0.00 0.00

0.00 0.00

9795 0.00 0.00

0.00 0.00

0.00 0.00

9711 0.00 0.00

9712 0.00 0.00

9713 0.00 0.00

9719 0.00 0.00

9740 0.00 0.00

9750 0.00 0.00

9760 0.00 0.00

9780 0.00 0.00

9789 0.00 0.00

9790 0.00 0.00


(D)

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

24 10249 0000000 Form 101

% Diff Difference Column (Col B & OJ B&D

lEI IFI

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 121912014 1:50PM

49


Descriotion

LCFF SOURCES

LCFF Transfers


TOTAL LCFF SOURCES

FEDERAL REVENUE

Pass-Through Revenues From Federal Sources

TOTAL. FEDERAL REVENUE

OTHER STATE REVENUE


Special Education Master Plan Current Year

Prior Years





OTHER LOCAL REVENUE

Interest


Other Local Revenue


Transfers of Apportionments


From County Offices

From JPAs


TOTAL REVENUES


Other Transfers Out

Transfers of Pass-Through Revenues To Districts or Charter Schools

To County Offices

To JPAs

Special Education SELPA Transfers of Apportionments To Districts or Charter Schools

To County Offices

To JPAs


All Other Transfers





Resource Codes Ob"ect Codes fAl (Ill

8097 0.00 0.00

0.00 0.00

8287 8164.428.00 8 164 428.00

8 164 428.00 8164 428.00

6500 8311 14 918 550.00 14 918 550.00

6500 8319 0.00 0.00

All Other 8311 0.00 0.00

All Other 8319 0.00 0.00

8587 0.00 0.00

14 918 550.00 14 918 550.00

8660 0.00 0.00

8662 0.00 0.00

8697 0.00 0.00

8791 0.00 0.00

8792 0.00 0.00

8793 0.00 0.00

0.00 0.00

23 082 978.00 23 082 978.00

7211 8 164 428.00 8 164 428.00

7212 0.00 0.00

7213 0.00 0.00

6500 7221 14 918 550.00 14 918 550.00

6500 7222 0.00 0.00

6500 7223 0.00 0.00

All Other 7221-7223 0.00 0.00

7281-7283 0.00 0.00

7299 0.00 0.00

TOTAL OTHER OUTGO (excluding Transfers of Indirect Costs) 23 082 978.00 23 082 978.00

TOTAL EXPENDITURES


23 082 978.00 23 082 978.00


(C) (D)

0.00 0.00

0.00 0.00

2 440.00 7 791 776.00

2 440.00 7 791 776.00

1 881 000.00 14 918 550.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

1 881 000.00 14 918 550.00

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

1 883 440.00 22 710 326.00

2 440.00 7 791 776.00

0.00 0.00

0.00 0.00

1 881 000.00 14 918 550.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

1 883 440.00 22 710 326.00

1 883 440.00 22 710 326.00

24 1 0249 0000000 Form 101

%Diff Difference Column ICol B & D) B&D

(E) (F)

0.00 0.0%

0.00 0.0%

(372 652.00 -4.6%

(372 652.00 -4 .6%

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%

0.00 0.0%

372 652.00 4.6%

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%

372 652.00 1.6%

Printed: 12/9/2014 1:50PM

50




California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 04/30/2012)

First Interim Special Education Pass-Through Fund

Exhibit: Restricted Balance Detail 24 10249 0000000

Form 101


0.00

Printed: 12/9/2014 1:50PM

51

Child Development Fund Fund 12

The Child Development fund was established in fiscal year 2004-05 to account for the federal, state and local revenues of the child development programs. The programs operating under this fund are subsidized by state or federal funds and not with the intent of recovering costs of the programs by other charges.

Several programs are included under the acronym 11A.C.C.E.S.S." which stands for A Child Care and Education Services System. These include child care subsidy programs intended to assist families in paying for child care (CalWORKS Stages 1, 2 and 3 and CAPP, an alternative payment program) and Resource and Referral programs providing child care referrals for families, as well as trainings and resources to Merced County child care providers.

Child care support services offered through A.C.C.E.S.S. include early care and education workforce advising and training incentives (AB 212), the Local Child Care and Development Planning Council and the California Preschool Instructional Network (CPIN).

The Head Start/Early Head Start program provides comprehensive child development and related services to children 0 to kindergarten age and pregnant women from income eligible families and children with exceptional needs. Head Start/Early Head Start prepares children intellectually, socially, emotionally, and physically for school and life and assists families in meeting their self-sufficiency goals.

Summary of the Child Development FY 14-15 Budget:

Beginning Balance Revenue Planned Expenditures Ending Fund Balance

$ 106,174 21,034,328

(21.034.328) $ 106,174

52


Description

A. REVENUES

1) LCFF Sources

2) Federal Revenue



5) TOTAL REVENUES

B. EXPENDITURES



3) Employee Benelits



6) Capital Outlay


8) Other Outgo -Transfers of Indirect Costs


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (AS - B9)


1) lnterfund Transfers a) Transfers In

b) Transfers Out


b) Uses

3} Contributions



2014-15 First Interim Child Development Fund


Board Approved

Origin~~~udget Operating Budget Actuai~C;o Date Resource Codes Ob"ect Codes n31

8010-8099 0.00 0.00 0.00

8100-8299 14 460 393.00 14 460 393.00 4 494 087.94

8300-8599 2 332 536.00 2 332 536.00 1 276 762.33

8600-8799 3 507 133.00 3 507 133.00 664 396.48

20 300 062.00 20 300 062.00 6 435 246.75

1000-1999 3 987 042.00 3 987 042.00 1 538 624.44

2000-2999 4 535 441.00 4 535 441.00 1 728 724.75

3000-3999 3 007 037.00 3 007 037.00 1 036 914.14

4000-4999 1125 365.00 1125 365.00 526 891.99

5000-5999 6 263 273.00 6 263 273.00 2 335 123.08

6000-6999 15 000.00 15 000.00 0.00

7100-7299, 7400-7499 0.00 0.00 0.00

7300-7399 1 366 904.00 1 366 904.00 389 541.34

20 300 062.00 20 300 062.00 7 555 819.74

0.00 0.00 11 120 572.99

8900-8929 0.00 0.00 0.00

7600-7629 0.00 0.00 0.00

8930-8979 0.00 0.00 0.00

7630-7699 0.00 0.00 0.00

8980-8999 0.00 0.00 0.00

0.00 0.00 0.00


101

0.00

15142 121.00

2 332 536.00

3 559 671.00

21 034 328.00

4 181 745.00

4 665 692.00

3 208 162.00

1 229 574.00

6 319 208.00

15 000.00

0.00

1 416 949.00

21 034 328.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

24 1 0249 0000000 Form 121


(E) (F)

0.00 0.0%

681 728.00 4.7%

0.00 0.0%

52 538.00 1.5%

1194 703.00 -4.9%

1130 251.00 -2.9%

1199 125.00 -6.6%

(104 209.00 -9.3%

(55 933.00 -0.9%

0.00 0.0%

0.00 0.0%

(50 045.00 -3.7%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 121912014 1:51PM

53


Descriotion

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)




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



2) Ending Balance, June 30 (E + F1e)


Revolving Cash

Stores


All Others

b) Restricted c) Committed



Other Assignments

Child Development

Child Development

Child Development



Unassioned/Unappropriated Amount

California Dept of Education SACS Financial Reporting Software · 2014.2.0 File: fundi-b (Rev 06/1012014)




Resource Codes Ob"ect Codes IAl IBI ICl

0.00 0.00 (1 120 572.99

9791 106 173.56 106 173.56

9793 0.00 0.00

106 173.56 106 173.56

9795 0.00 0.00

106173.56 106173.56

106 173.56 106173.56

9711 0.00 0.00

9712 0.00 0.00

9713 0.00 0.00

9719 0.00 0.00

9740 87 702.17 87702.17

9750 0.00 0.00

9760 0.00 0.00

9780 18 471 .39 18 471.39

0000 9780 18,471.39

0000 9780 18,471.39

0000 9780

9789 0.00 0.00

9790 0.00 0.00


IDl

0.00

106 173.56

0.00

106 173.56

0.00

106 173.56

106173.56

0.00

0.00

0.00

0.00

87702.17

0.00

0.00

18 471.39

18,471.39

0.00

0.00

24 10249 0000000 Form 121

% Diff Difference Column (Col B & D) B&D

lEI IF!

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 12/912014 1:51PM

54


Description

FEDERAL REVENUE



NCLB: Title I, Part A, Basic Grants Low-Income and Neglected



OTHER STATE REVENUE


Child Development Apportionments


State Preschool



OTHER LOCAL REVENUE

Sales

Sale of EquipmenUSupplies

Food Service Sales

Interest


Fees and Contracts

Child Development Parent Fees



Other Local Revenue




TOTAL REVENUES

California Dept of Education SACS Financial Reporting Software - 2014.2 .0 File: fundi-b (Rev 06/ 1012014)




Resource Codes Ob'ect Codes (A) !Bl . lCJ

8220 635 000.00 635,000.00 103 988.28

8285 0.00 0.00 0.00

3010 8290 0.00 0 .00 0.00

All Other 8290 13 825 393.00 13 825 393.00 4 390 099.66

14 460 393.00 14 460,393.00 4 494 087.94

8520 45 000.00 45 000.00 5 937.01

8530 0.00 0.00 0.00

8587 0.00 0.00 0.00

6105 8590 0.00 0.00 0.00

All Other 8590 2 287 536.00 2 287 536.00 1 270 825.32

2 332 536.00 2 332 536.00 1 276 ,762.33

8631 0.00 0.00 0.00

8634 0.00 0.00 0 .00

8660 0.00 0.00 2 517.32

8662 0.00 0.00 0.00

8673 0.00 0 .00 68 223.85

8677 0.00 0 .00 0.00

8689 0.00 0.00 0.00

8699 3 507 133.00 3 507 133.00 593 655.31

8799 0.00 0 .00 0.00

3 507 133.00 3 507 133.00 664 396.48

20 300 062.00 20 300 062.00 6 435 246.75


!Dl

635 000.00

0.00

0.00

14 507 121.00

15142 121.00

45 000.00

0.00

0.00

0.00

2 287 536.00

2 332 536.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

3 559 671 .00

0.00

3 559 671 .00

21 034 328.00

24 10249 0000000 Form 121

%Diff Difference Column (Col 8 & D) B&D

lEI IFI

0.00 0 .0%

0.00 0 .0%

0.00 0.0%

681 728.00 4.9%

681 728.00 4.7%

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%

0.00 0 .0%

52 538.00 1.5%

0.00 0 .0%

52 538.00 1.5%

Printed: 12/912014 1:51 PM

55


Descriotion






TOTAL CERTIFICATED SALARIES

CLASSIFIED SALARIES







EMPLOYEE BENEFITS

STRS

PERS

OASOI/Medicare/Aitemative




OPEB, Allocated




BOOKS AND SUPPLIES





Food


California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b {Rev 06/1012014)




Resource Codes Ob ·eel Codes lA I n31 ICI

1100 3,279 259.00 3 279 259.00 1 180 048.76

1200 0.00 0 .00 0.00

1300 707 783.00 707 783.00 358 575.68

1900 0.00 0.00 0.00

3 987 042.00 3 987 042.00 1 538 624.44

2100 179,658.00 179 658.00 64 249.68

2200 1 583 579.00 1,583 579.00 589 471 .86

2300 1 466 470.00 1,466 470.00 577 063.68

2400 1 283 853.00 1 283 853.00 497 328.32

2900 21 881 .00 21 881 .00 611 .21

4 535 441 .00 4 535 441.00 1 728 724.75

3101-3102 319 754.00 319 754.00 130 994.25

3201-3202 523 028.00 523 028.00 201 413.44

3301-3302 404 374.00 404,374.00 150 051.05

3401-3402 1 539 091 .00 1 539 091.00 444,242.44

3501-3502 4 239.00 4 239.00 1 634.27

3601-3602 115 505.00 115 505.00 69 401.23

3701-3702 101 046.00 101 046.00 39 170.56

3751-3752 0.00 0.00 0.00

3901-3902 0.00 0.00 6.90

3 007 037.00 3 007 037.00 1 036 914.14

4 100 0.00 0 .00 0.00

4200 24 968.00 24 968.00 0.00

4300 766 850.00 766 850.00 325 592.13

4400 3 547.00 3 547 .00 38 884.08

4700 330 000.00 330 000.00 162 415.78

1 125 365.00 1 125 365.00 526 891 .99


IDI

3 297 087.00

0.00

884,658.00

0.00

4 181 745.00

181 466.00

1 659 955.00

1 472 668.00

1 330 003.00

21 600.00

4 665 692.00

362 837.00

514 743.00

396 636.00

1 644 919.00

4 262.00

180 408.00

102 357.00

0.00

0.00

3 206162.00

0.00

31 263.00

852 910.00

3 547.00

341 854.00

1 229 574.00

24 1 0249 0000000 Form 121

%Diff Difference Column (Col B & Dl B&D

lEI (FI

(17 828.00 -0.5%

0.00 0.0%

(176 875.00 -25.0%

0.00 0.0%

(194 703.00 -4.9%

(1 808.00 -1 .0%

(76,376.00 -4.8%

(6 198.00 -0.4%

(46 150.00 -3.6%

281.00 1.3%

(130 251 .00 -2.9%

(43 083.00 -13.5%

8 285.00 1.6%

7 738.00 1.9%

(105 828.00 -6.9%

(23.00 -0.5%

(64 903.00 -56.2%

(1 311.00 -1 .3%

0.00 0.0%

0.00 0.0%

(199125.00 -6.6%

0.00 0.0%

(6 295.00 -25.2%

(86 060.00 -11.2%

0.00 0.0%

111 854.00 -3.6%

(104 209.00 -9.3%

Printed: 12/912014 1:51 PM

56

2014-15 First Interim Child Development Fund Merced County Office of Education

Merced County Revenues, Expenditures, and Changes in Fund Balance






Insurance




Transfers of Direct Costs - lnterfund


Communications


CAPITAL OUTLAY

Land

Land Improvements


Equipment


TOTAL CAPITAL OUTLAY


Other Transfers Out


Debt Service




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 - 2014.2.0 File: fundi-b (Rev 06/1012014)

Ob'ect Codes

5100

5200

5300

5400-5450

5500

5600

5710

5750

5800

5900

6100

6170

6200

6400

6500

7299

7438

7439

7350


(A) u3J (C)

0.00 0.00 0.00

167 953.00 167 953.00 55 949.05

17 033.00 17 033.00 14 973.33

23 732.00 23 732.00 34 451.59

182 052.00 182 052.00 75 318.30

602,806.00 602 806.00 318 820.66

0.00 0.00 0.00

145 063.00 145 063.00 16 237.50

5 061 781.00 5 061 781.00 1 808181 .51

62 853.00 62,853.00 11191.14

6 263 273.00 6 263 273.00 2 335 123.08

0.00 0 .00 0.00

0.00 0.00 0 .00

0.00 0.00 0 .00

15 000.00 15 000.00 0.00

0.00 0.00 0.00

15 000.00 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 0.00 0.00

1 366 904.00 1 366 904.00 389 541.34

1 366 904.00 1 366 904.00 389 541.34

20 300 062.00 20 300 062.00 7 555 819.74


(D)

0.00

167 591.00

17 033.00

23 732.00

182 052.00

598 71 1.00

0.00

145 063.00

5122 171.00

62 853.00

6 319 206.00

0.00

0.00

0.00

15 000.00

0.00

15 000.00

0.00

0.00

0.00

0.00

1 416 949.00

1 416 949.00

21 034 328.00

24 1 0249 0000000 Form 121

%Diff Difference Column (Col B & 0) B&D

(E) (F)

0.00 0.0%

362.00 0.2%

0.00 0.0%

0.00 0.0%

0.00 0 .0%

4 095.00 0.7%

0.00 0.0%

0.00 0.0%

(60 390.00 -1.2%

0.00 0.0%

(55 933.00 -0.9%

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%

(50 045.00 -3.7%

(50 045.00 -3.7%

Printed: 121912014 1:51 PM

57


Description

INTERFUND TRANSFERS


From: General Fund

Other Authorized tnterfund Transfers In

(a) TOTAL INTERFUND TRANSFERS IN


Other Authorized lntertund Transfers Out

lbl TOTAL INTERFUND TRANSFERS OUT

OTHER SOURCES/USES

SOURCES


Proceeds from Certificates of Participation



(c) TOTAL SOURCES

USES


ldl TOTAL USES

CONTRIBUTIONS




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





Resource Codes Ob"ect Codes (A) IBl (C)

8911 0.00 0.00 0.00

8919 0.00 0.00 0.00

0.00 0.00 0.00

7619 0.00 0.00 0.00

0.00 0.00 0.00

8971 0.00 0.00 0.00

8972 0.00 0.00 0.00

8979 0.00 0.00 0.00

0.00 0.00 0.00

7699 0.00 0.00 0 .00

0.00 0.00 0.00

8980 0.00 0.00 0 .00

8990 0.00 0.00 0 .00

0.00 0.00 0.00

0.00 0.00 0.00


(D)

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

24 1 0249 0000000 Form 121


IE (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 0 .0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 12/912014 1:51 PM

58



9010 Other Restricted Local


California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundi-b (Rev 04/30/201 2)

First Interim Child Development Fund

Exhibit: Restricted Balance Detail 24 10249 0000000

Form 121


87,702.17

87,702.17

Printed: 12/9/2014 1:51 PM

59

Special Reserve for Other Than Capital Outlay

Fund 17

This fund is used for the accumulation of general fund dollars reserved for economic uncertainties or to cover cash flow shortages in other funds. Expenditures may not be made from this fund. Amounts from this fund must be transferred to other authorized funds before expenditures can be made.

This fund is used to cover temporary cash flow shortages in the operating funds 01 and 12. At the start of 2014-15, $3,000,000 had been borrowed by the general fund (01) to cover potential cash flow shortages. The funds have been paid back to fund 17. The Child Development fund (12) borrowed $2,000,000 in the beginning of fiscal year 14-15. The temporary cash loan is projected to be outstanding as of June 30, 2015 due to the nature of the funding for the grants and contracts in the Child Development fund. The majority of the funding is on a reimbursement basis.

Beginning Balance Interest Revenue

Summary of Fund 17 FY 14-15 Budget:

Permanent Transfers In or (Out) Ending Fund Balance

Assigned: Unexpected Facility Repairs Reserve for Economic Uncertainties

$ 13,614,694 105,000

0 $ 13,719,694

$ 1,603,164 $ 12,116,530

60


Description

A. REVENUES

1) LCFF Sources

2) Federal Revenue



51TOTAL REVENUES

B. EXPENDITURES






6) Capital Outlay



91 TOTAL EXPENDITURES

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES IA5 - B91



b) Transfers Out


b) Uses

3) Contributions


California Dept of Education SACS Financial Reporting Software · 2014.2.0 File: fundi-b (Rev 06/1012014)

2014-15 First Interim Special Reserve Fund for Other Than Capital Outlay Projects



81 Actuals To Date

Resource Codes Ob'ect Codes (AI _(CI

8010-8099 0.00 0.00 0.00

8100-8299 0.00 0.00 0.00

8300-8599 0.00 0.00 0.00

8600-8799 105 000.00 105 000.00 12 088.45

105 000.00 105 000.00 12 088.45

1000-1999 0.00 0.00 0.00

2000-2999 0.00 0.00 0.00

3000-3999 0.00 0.00 0.00

4000-4999 0.00 0.00 0.00

5000-5999 0.00 0.00 0.00

6000-6999 0.00 0.00 0.00

7100-7299, 7400-7499 0.00 0.00 0.00

7300-7399 0.00 0.00 0.00

0.00 0.00 0.00

105 000.00 105 000.00 12 088.45

8900-8929 0.00 0.00 0.00

7600-7629 0.00 0.00 0.00

8930-8979 0.00 0.00 0.00

7630-7699 0.00 0.00 0.00

8980-8999 0.00 0.00 0.00

0.00 0.00 0.00


IDI

0.00

0.00

0.00

105 000.00

105 000.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

105 000.00

0.00

0.00

0.00

0.00

0.00

0.00

24 1 0249 0000000 Form 171

%Diff Difference Column (Col B & Dl B&D

lEI IFI

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%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 12/9!2014 1:51 PM

61


Description


BALANCE IC + D41



b) Audit Adjustmenls

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





a) Nonspendable

Revolving Cash

Stores


All Others

b) Restricted

c) Committed



Other Assignments

Unexpected Facility Repairs

Other Faciltiy Repairs

Unexpected Facility Repairs








Resource Codes Ob"ect Codes !AI !BI ICI

105 000.00 105 000.00 12 088.45

9791 13 614 693.72 13 614 693.72

9793 0.00 0.00

13 614,693.72 13 614 693.72

9795 0.00 0.00

13 614 693.72 13 614 693.72

13 719 693.72 13 719 693.72

9711 0.00 0.00

9712 0.00 0.00

9713 0.00 0.00

9719 0.00 0.00

9740 0.00 0.00

9750 0.00 0.00

9760 0.00 0.00

9780 1 603 164.00 1 603 164.00

0000 9780 1,603,164.00

0000 9780 1 603.164.00

0000 9780

9789 12 116 529.72 12 116 529.72

9790 0.00 0.00


(D)

105 000.00

13 614 693.72

0.00

13 614 693.72

0.00

13 614 693.72

13 719 693.72

0.00

0.00

0.00

0.00

0.00

0.00

0.00

1 603 164.00

1,603,164.00

12 116 529.72

0.00

24 1 0249 0000000 Form 171


.(EI IFI

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 1219/2014 1:51PM

62


Description

OTHER LOCAL REVENUE

Sales

Sale of EquipmenVSupplies

Interest



TOTAL REVENUES

INTERFUND TRANSFERS


From: General Fund/CSSF


Cal TOTAL INTERFUND TRANSFERS IN


To: General Fund/CSSF




Cbl TOTAL INTERFUND TRANSFERS OUT

CONTRIBUTIONS



TOTAL, OTHER FINANCING SOURCES/USES (a- b +e)

California Dept of Education SACS Financial Reporting Software· 2014.2.0 File: fundi-b (Rev 06/10/2014)



Board Approved

Resource Codes Ob'ect Codes Origin~~~udget Operati~:l Budget Actuai~C;o Date

8631 0.00 0.00 0.00

8660 105 000.00 105 000.00 12 088.45

8662 0.00 0.00 0.00

105 000.00 105 000.00 12 088.45

105 000.00 105 000.00 12 088.45

8912 0.00 0.00 0.00

8919 0.00 0.00 0.00

0.00 0.00 0.00

7612 0.00 0.00 0.00

7613 0.00 0.00 0.00

7619 0.00 0.00 0.00

0.00 0.00 0.00

8990 0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

Projected Year

T~b~ls

0.00

105 000.00

0.00

105 000.00

105 000.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

24 10249 0000000 Form 171

%Diff Difference Column )Col B & D) B&D

lEI IFI

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%

0.00 0.0%

Printed: 12/912014 1:51 PM

63

First Interim Merced County Office of Education Special Reserve Fund for Other Than Capital Outlay Projects 24 10249 0000000

Form 171 Merced County Exhibit: Restricted Balance Detail



California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 04/30/201 2)


0.00

Printed: 12/9/2014 1:51PM

64

Special Reserve Fund for Postemployment Benefits Fund 20

The post employment benefits fund was created in fiscal year 1996-97 exclusively for the purpose of establishing a reserve to fund the future cost of retiree's health and welfare benefits for eligible employees.

In August of 2014, a revised actuarial study was completed to update the total amount of the future liability of post employment benefits. The accrued liability of the MCOE for all benefits of current and future retirees' is $10,355,875. The report is based on information as of July 2013. The total unfunded liability of over $10.3 million does not include the dollars held in this reserve fund. In order to be legally applied to the liability under GASB (Governmental Accounting Standards Board) Statement 45, dollars must be held in an irrevocable trust. MCOE selected to maintain this balance locally for flexibility in cash flow needs and in case the total liability should decrease, we would not be "overfunding" the liability.

GASB 45 requires accounting for the cost and liability associated with the retiree health benefits on an accrual basis. MCOE has established an irrevocable trust fund to accumulate the contributions promised to pay all retiree benefits and to process the actual monthly payments of health benefit premiums for the retirees. The initial $2,000,000 deposit to the trust occurred in July 2008. MCOE will be fully funding the annual required contribution (ARC). As of the latest actuarial study which includes our $2,000,000 deposit to the irrevocable trust fund, the ARC is $862,663.

Future liability totals can change based on several factors including increased health costs, or the movement of staff. In order to maintain an accurate projection of the liability and ensure the annual expenses are covered, an actuarial study is conducted every two years.

Beginning Balance Interest Revenue

Summary of Fund 20 FY 14-15 Budget:

Assigned: Post Employment Benefits

$ 488,326 4.845

$ 493,171

65


Descriotion

A. REVENUES

1) LCFF Sources

2) Federal Revenue



5\ TOTAL REVENUES

B. EXPENDITURES






6) Capital Outlay


8) Other Outgo · Transfers of Indirect Costs


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (AS • B9l



b) Transfers Out


b) Uses

3) Contributions



2014-15 First Interim Special Reserve Fund for Postemployment Benefits



Resource Codes Ob'ect Codes lA I IBI ICI

8010-8099 0.00 0.00 0.00

8100-8299 0.00 0.00 0.00

8300-8599 0.00 0.00 0.00

8600-8799 4 845.00 4 845.00 2 128.56

4 845.00 4 845.00 2 128.56

1000-1999 0.00 0.00 0.00

2000-2999 0.00 0.00 0.00

3000-3999 0.00 0.00 0.00

4000-4999 0.00 0.00 0.00

5000-5999 0.00 0.00 0.00

6000-6999 0.00 0.00 0.00

7100-7299,

7400-7499 0.00 0.00 0.00

7300-7399 0.00 0.00 0.00

0.00 0.00 0.00

4 845.00 4 845.00 2 128.56

8900-8929 0.00 0.00 0.00

7600-7629 0.00 0.00 0.00

8930-8979 0.00 0.00 0.00

7630-7699 0.00 0.00 0.00

8980-8999 0.00 0.00 0.00

0.00 0.00 0.00

Projected Year

T~b~ls

0.00

0.00

0.00

4 845.00

4 845.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

4 845.00

0.00

0.00

0.00

0.00

0.00

0.00

24 10249 0000000 Form 201


lEI IFI

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%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 121912014 1:51 PM

66


Description


BALANCE (C + D4l







e) Adjusted Beginning Balance (Ftc+ F1d)

2) Ending Balance. June 30 (E + F1e)


Revolving Cash

Stores


All Others

b) Restricted

c) Committed



Other Assignments

Post Employment Benefits










Resource Codes Ob·ect Codes (A) !Bl

4 845.00 4 845.00

9791 488 326.04 488 326.04

9793 0.00 0.00

488 326.04 488 326.04

9795 0.00 0.00

488 326.04 488 326.04

493 171.04 493 171 .04

9711 0.00 0.00

9712 0.00 0.00

9713 0.00 0.00

9719 0.00 0.00

9740 0.00 0.00

9750 0.00 0.00

9760 0.00 0.00

9780 493 171.04 493 171.04

0000 9780 493.171.04

0000 9780 493.171.04

0000 9780

9789 0.00 0.00

9790 0.00 0.00


(C) (D)

2 128.56 4 845.00

488 326.Q4

0.00

488 326.04

0.00

488 326.04

493 171.04

0.00

0.00

0.00

0.00

0.00

0.00

0.00

493 171.04

493,171.04

0.00

0.00

24 10249 0000000 Form 201

%0iff Difference Column (Col B & D) B&D

(E) (F)

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 12/912014 1:51 PM

67


Description

OTHER LOCAL REVENUE

Interest



TOTAL REVENUES

INTERFUND TRANSFERS


From: General Fund/CSSF




To: General Fund/CSSF



{b) TOTAL INTER FUND TRANSFERS OUT

CONTRIBUTIONS



TOTAL, OTHER FINANCING SOURCES/USES (a - b+ e)

California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014)




Resource Codes Ob"ect Codes CAl nil {Cl

8660 4 845.00 4 845.00 2 128.56

8662 0.00 0.00 0.00

4,845.00 4 845.00 2 128.56

4 845.00 4 845.00 2 128.56

8912 0.00 0.00 0.00

8919 0.00 0.00 0.00

0.00 0.00 0.00

7612 0.00 0.00 0 .00

7613 0.00 0.00 0.00

7619 0.00 0.00 0.00

0.00 0.00 0.00

8990 0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00


{01

4 845.00

0.00

4 845.00

4 845.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

24 1 0249 0000000 Form 201

%0iff Difference Column (Col B & D) B&D

CEI CFl

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: 121912014 1:51 PM

68





First Interim Special Reserve Fund for Postemployment Benefits


SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 04/30/201 2)

24 10249 0000000 Form 201


0.00

Printed: 12/9/2014 1:51PM

69

County School Facilities Fund Fund 35

This State School Building Fund was established in fiscal year 1998-99. Originally, MCOE's Special Education Department applied to the State for available funds to provide additional facilities to serve students with severe disabilities. In subsequent years, the program was expanded to include facilities for Community School students. To date, twenty-nine projects have been completed.

Current f Planned Projects: We have received planning funds for a Special Education project located at Stefani Elementary in Merced. This project is both modular and permanent construction. This project is on the Office of Public School Construction (OPSC) and is currently not funded.

MCOE applied for these funds under financial hardship status. This status was granted since MCOE is not allowed to collect developer fees or issue bonds to fund building projects. As a result, these projects are 100o/o funded by the State through voter approved bonds.

Summary of the Facilities Fund FY 14-15 Budget:

Beginning Balance Interest Revenue Revenue Planned Expenditures Restricted Ending Fund Balance

$ 5,183,599 25,000

1,940,132 (3.393.644)

$ 3,755,087

70


Description

A. REVENUES

1) LCFF Sources

2) Federal Revenue



51 TOTAL REVENUES

B. EXPENDITURES






6) Capital Outlay


8) Other Outgo M Transfers of Indirect Costs


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (AS - B9l



b) Transfers Out


a) Sources

b) Uses

3) Contributions


California Dept of Education SACS Financial Reporting Software - 20 14.2.0 File: fundi-d (Rev 05113/2014)

Resource Codes

2014-15 First Interim County School Facilities Fund



Ob · ect Codes !AI !Bl (C)

8010-8099 0.00 0.00 0.00

8100-8299 0.00 0.00 0.00

8300-8599 0.00 0.00 1 940 132.00

8600-8799 25 000.00 25 000.00 8 112.50

25 000.00 25 000.00 1 948 244.50

1000-1999 0.00 0.00 0.00

2000-2999 0.00 0.00 0.00

3000-3999 0.00 0.00 0.00

4000-4999 0.00 0.00 0.00

5000-5999 0.00 0.00 0.00

6000-6999 0.00 0.00 732 685.24

7100-7299, 7400-7499 1 374 555.00 1 374 555.00 0.00

7300-7399 0.00 0.00 0.00

1 374 555.00 1 374 555.00 732 685.24

(1 349 555.00 (1 349 555.00 1 215 559.26

8900-8929 0.00 0.00 0.00

7600-7629 0.00 0.00 0.00

8930-8979 0.00 0.00 0.00

7630-7699 0.00 0.00 0.00

8980-8999 0.00 0.00 0.00

0.00 0.00 0.00


(D)

0.00

0.00

1 940 132.00

25 000.00

1 965 132.00

0.00

0.00

0.00

0.00

0.00

2 019 088.98

1 374 555.00

0.00

3 393 643.98

1428511.98

0.00

0.00

0.00

0.00

0.00

0.00

24 10249 0000000 Form 351


lEI (F)

0.00 0.0%

0.00 0.0%

1 940 132.00 New

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

(2 019 088.98 New

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: 121912014 1:51 PM

71


Description

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4l




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





Revolving Cash

Stores


All Others

b) Legally Restricled Balance c) Committed


Other Commitments d) Assigned

Other Assignments

State Funded Facility Projects

State Funded Facility Projects

State Funded Facility Projects e) Unassigned/Unappropriated


Unassioned/Unaoorooriated Amount

California Dept of Education SACS Financial Reporting Software · 2014.2 .0 File: fundi-d (Rev 05/1312014)

Resource Codes

0000

0000

0000




Ob'ect Codes IAI IBl (C)

11 349 555.00 11 349 555.00 1 215 559.26

9791 5 183 598.61 5,183 598.61

9793 0.00 0.00

5,183,598.61 5,183 598.61

9795 0.00 0.00

5183 598.61 5 183 598.61

3 834 043.61 3 834 043.61

9711 0.00 0.00

9712 0.00 0.00

9713 0.00 0.00

9719 0.00 0.00

9740 3 504 734.40 3 504 734.40

9750 0.00 0.00

9760 0.00 0.00

9780 329 309.21 329 309.21

9780 329,309.21

9780 329,309.21

9780

9789 0.00 0.00

9790 0.00 0.00


(D)

11428511.98

5 183 598.61

0.00

5 183 598.61

0.00

5 183 598.61

3 755 086.63

0.00

0.00

0.00

0.00

3 425 777.42

0.00

0.00

329 309.21

329,309.21

0.00

0.00

24 10249 0000000 Form 351

%Diff Difference Column (Col B& D) B&D

(E) (F)

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 12/912014 1:51 PM

72


Description

FEDERAL REVENUE



OTHER STATE REVENUE

School Facilities Apportionments


All Other Slate Revenue


OTHER LOCAL REVENUE

Sales


Leases and Rentals

Interest


Other Local Revenue




TOTAL REVENUES

California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 05/1312014)

Resource Codes




Ob'ect Codes tAl nil (C)

8290 0.00 0.00 0.00

0.00 0.00 0.00

8545 0.00 0.00 1 940 132.00

8587 0.00 0.00 0.00

8590 0.00 0.00 0.00

0.00 0.00 1 940 132.00

8631 0.00 0.00 0.00

8650 0.00 0.00 0.00

8660 25 000.00 25 000.00 8 112.50

8662 0.00 0 .00 0 .00

8699 0.00 0.00 0.00

8799 0.00 0.00 0 .00

25 000.00 25 000.00 8112.50

25 000.00 25 000.00 1 948 244.50


(D)

0.00

0.00

1 940 132.00

0.00

0.00

1 940 132.00

0.00

0.00

25 000.00

0.00

0.00

0.00

25 000.00

1 965 132.00

24 10249 0000000 Form 351

o/oDiff Difference Column (Col B & D) B&D

(E) (F)

0.00 0.0%

0.00 0.0%

1 940 132.00 New

0.00 0.0%

0.00 0.0%

1 940 132.00 New

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: 12/912014 1:51 PM

73


Oescriotion

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS

PERS





OPEB, Allocated

OPES, Active Employees



BOOKS AND SUPPLIES








Insurance


Resource Codes



Transfers of Direct Costs ~ lnterfund


Communications


California Dept of Education SACS Financial Reporting Software~ 2014 .2.0 File: fundi-d (Rev 05/1312014)




Ob·ect Codes (A) (B) (CI

2200 0.00 0.00 0.00

2300 0.00 0.00 0.00

2400 0.00 0.00 0.00

2900 0.00 0.00 0.00

0.00 0.00 0.00

3101-3102 0.00 0.00 0.00

3201-3202 0.00 0.00 0.00

3301-3302 0.00 0.00 0.00

3401-3402 0.00 0.00 0.00

3501-3502 0.00 0.00 0.00

3601-3602 0.00 0.00 0.00

3701-3702 0.00 0.00 0.00

3751-3752 0.00 0.00 0.00

3901-3902 0.00 0.00 0.00

0.00 0.00 0.00

4200 0.00 0.00 0.00

4300 0.00 0.00 0.00

4400 0.00 0.00 0.00

0.00 0.00 0.00

5100 0.00 0.00 0.00

5200 0.00 0.00 0.00

5400-5450 0.00 0.00 0.00

5500 0.00 0.00 0.00

5600 0.00 0.00 0.00

5710 0.00 0.00 0.00

5750 0.00 0.00 0.00

5800 0.00 0.00 0.00

5900 0.00 0.00 0.00

0.00 0.00 0.00


(DI

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

24 10249 0000000 Form 351


(El (Fl

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%

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%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 1219/2014 1:51 PM

74


Description

CAPITAL OUTLAY

Land

Land Improvements



Equipment


TOTAL CAPITAL OUTLAY


Other Transfers Out

Transfers of Pass~ Through Revenues


To County Offices

To JPAs


Debt Service

Debt Service- Interest


Resource Codes


TOTAL EXPENDITURES

California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundi-d (Rev 05/1312014)




Ob · ect Codes (A) tEll !Cl

6100 0.00 0.00 0.00

6170 0.00 0.00 0.00

6200 0.00 0.00 728,696.19

6300 0.00 0.00 0.00

6400 0.00 0.00 3,989.05

6500 0.00 0.00 0.00

0.00 0.00 732 685.24

7211 0.00 0.00 0.00

7212 0.00 0.00 0.00

7213 0.00 0.00 0.00

7299 1 374 555.00 1 374 555.00 0.00

7438 0.00 0.00 0.00

7439 0.00 0.00 0.00

1 374 555.00 1 374 555.00 0.00

1 374 555.00 1 374 555.00 732 685.24


(D)

0.00

0.00

2 008 047.98

0.00

11,041.00

0.00

2 019 088.98

0.00

0.00

0.00

1 374 555.00

0.00

0.00

1 374 555.00

3 393 643.98

24 1 0249 0000000 Form 351


(E) (F)

0.00 0.0%

0.00 0.0%

12 008 047.98 New

0.00 0.0%

(11 041.00 New

0.00 0.0%

(2 019 088.98 New

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: 121912014 1:51PM

75


Description

INTERFUND TRANSFERS



From: All Other Funds







(b) TOTAL INTERFUND TRANSFERS OUT

OTHER SOURCES/USES

SOURCES

Proceeds




Proceeds from Certificates of Participation




(c) TOTAL SOURCES

CONTRIBUTIONS




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

California Dept of Education SACS Financial Reporting Software~ 2014.2.0 File: fundi-d (Rev 05/13/2014)

Resource Codes




Ob"ect Codes (A) tEll (C)

8913 0.00 0.00 0.00

8919 0.00 0.00 0.00

0.00 0.00 0.00

7613 0.00 0.00 0.00

7619 0.00 0.00 0.00

0.00 0.00 0.00

8953 0.00 0.00 0.00

8971 0.00 0.00 0.00

8972 0.00 0.00 0.00

8973 0.00 0.00 0.00

8979 0.00 0.00 0.00

0.00 0.00 0.00

8980 0.00 0.00 0.00

8990 0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00


(D)

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

24 1 0249 0000000 Form 351


(E) jEl_

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%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 12/912014 1:51 PM

76



First Interim County School Facilities Fund


7710 State School Facilities Projects


California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundi-d (Rev 04/18/2012)

24 10249 0000000 Form 351


3,425, 777.42

3,425,777.42

Printed: 12/9/2014 1:51 PM

77


Description

A. DISTRICT 1. Total District Regular ADA per EC 42238.05(b)

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 per EC 42238.05(b) Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above)

3. Total Basic Aid Open Enrollment Regular ADA per EC 42238.05(b) 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

per EC 1981(a)(b)&(d) b. Special Education-Special Day Class c. Special Education-NPS/LCI d. Special Education Extended Year-NPS/LCI e. Other County Operated Programs:

Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical , Agricultural , and Natural Resource Conservation Schools

f. Total, District Funded County Program ADA (Sum of Lines A5a through A5e)

6. TOTAL DISTRICT ADA (Sum of Line A4 and Line A5f)

7. Adults in Correctional Facilities 8. Charter School ADA

(Enter Charter School ADA using Tab C. Charter School ADA)

California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: adai (Rev 06/23/2014)

2014-15 First Interim AVERAGE DAILY ATTENDANCE

ESTIMATED FUNDED ADA ESTIMATED

ESTIMATED Board P-2 REPORT FUNDED ADA Approved ADA

Original Operating Projected Year Budget Budget Totals

CAl CB) CCI

52,600.14 52,600.14 53,376.41

0.00 0.00 0.00

0.00 0.00 0.00

52,600.14 52,600.14 53,376.41

121.00 121.00 121.00 571.63 571.63 580.37

10.82 10.82 11.16 0.97 0.97 1.00

0.00 0.00 0.00

704.42 704.42 713.53

53,304.56 53,304.56 54,089.94 0.00 0.00 0.00

ESTIMATED FUNDED ADA


(D)

53,376.41

0.00

0.00

53,376.41

121 .00 580.37

11.16 1.00

0.00

713.53

54,089.94 0.00

DIFFERENCE (Col. D-B)

(E)

776.27

0.00

0.00

776.27

0.00 8.74 0.34 0.03

0.00

9.11

785.38 0.00

24 10249 0000000 Form AI

PERCENTAGE DIFFERENCE

(Col. E/ B) (F)

1%

0%

0%

1%

0% 2% 3% 3%

0%

1%

1% 0%

Printed: 12/9/2014 1:51 PM

78


Description

B. COUNTY OFFICE OF EDUCATION 1. County Program ADA

a. County School Tuition Fund b. County Group Home and Institution Pupils c. Juvenile Halls, Homes, and Camps d. Probation Referred, on Probation or Parole,

or Mandatory Expelled per EC 2574(c)(4)(A) e. Total, County Program ADA

(Sum of Lines B1a through B1d) 2. District Funded County Program ADA

a. County Community Schools per EC 1981(a)(b)&(d)

b. Special Education-Special Day Class c. Special Education-NPS/LCI d. Special Education Extended Year-NPS/LCI e. Other County Operated Programs:

Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natural Resource Conservation Schools

f . Total, District Funded County Program ADA (Sum of Lines B2a through B2e)

3. TOTAL COUNTY OFFICE ADA (Sum of Lines B1e and B2f)

4. Adults in Correctional Facilities 5. County Operations Grant ADA 6. Charter School ADA

(Enter Charter School ADA using Tab C. Charter School ADA)






(A) (B) (C)

0.00 0.00 0.00 0.00 0.00 0.00

90.00 90.00 90.00

363.00 363.00 365.64

453.00 453.00 455.64

121 .00 121 .00 121 .00 571 .63 571 .63 580.37

10.82 10.82 11 .16 0.97 0.97 1.00

0.00 0.00 0.00

704.42 704.42 713.53

1 '157.42 1,157.42 1,169.17 0.00 0.00 0.00

53,393.56 53,393.56 53,376.41



(D)

0.00 0.00

90.00

365.64

455.64

121 .00 580.37

11 .16 1.00

0.00

713.53

1,169.17 0.00

53,376.41

DIFFERENCE (Col. D-B)

(E)

0.00 0.00 0.00

2.64

2.64

0.00 8.74 0.34 0.03

0.00

9.11

11 .75 0.00

(17.15)

24 1 0249 0000000 Form AI


(Col. E I B) .(F)

0% 0% 0%

1%

1%

0% 2% 3% 3%

0%

1%

1% 0% 0%

Printed: 12/9/201 4 1:51 PM

79


Description C. CHARTER SCHOOL ADA





(A) (B) (C)


Projected DIFFERENCE Year Totals (Col. D-B)

(D) (E)

24 10249 0000000 Form AI


(Col. E/B) (F)

Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 report ADA for those charter schools in this section. Charter schools reporting SACS financial data separately from their authorizing LEAs report their ADA in this section.

1. Total Charter School Regular ADA per EC 42238.05(b)

2. Charter School County Program ADA a. County School Tuition Fund b. County Group Home and Institution Pupils c. Juvenile Halls, Homes, and Camps d. Probation Referred, on Probation or Parole,

or Mandatory Expelled per EC 2574(c)(4){A) e. Total, Charter School County Program ADA

(Sum of Lines C2a through C2d) 3. Charter School Funded County Program ADA

a. County Community Schools per EC 1981(a)(b)&(d)

b. Special Education-Special Day Class c. Special Education-NPS/LCI d. Special Education Extended Year-NPS/LCI e. Other County Operated Programs:

Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natural Resource Conservation Schools

f. Total, Charter School Funded County Program ADA (Sum of Lines C3a through C3e)

4. TOTAL CHARTER SCHOOL ADA (Sum of Lines C1 C2e and C3f)


89.00 89.00 83.00 83.00

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 0.00 0.00

0.00 0.00 0.00 0.00

89.00 89.00 83.00 83.00

(6.00) -7%

0.00 0% 0.00 0% 0.00 0%

0.00 0%

0.00 0%

0.00 0% 0.00 0% 0.00 0% 0.00 0%

0.00 0%

0.00 0%

(6.00) -7%

Printed: 12/9/2014 1:51 PM

80

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84

First Interim Merced County Office of Education Merced County

COUNTY OFFICE OF EDUCATION CERTIFICATION OF INTERIM REPORT For the Fiscal Year 2014-15

24 1 0249 0000000 Form Cl

NOTICE OF CRITERIA AND STANDARDS REVIEW. This interim report was based upon and reviewed using the state-adopted Criteria and Standards pursuant to Education Code sections 33129 and 42130.

Signed: ________________________________ _ Date: ________________________ _

County Superintendent or Designee

NOTICE OF INTERIM REVIEW. All action shall be taken on this report during a regular or authorized special meeting of the County Board of Education.

To the State Superintendent of Public Instruction: This interim report and certification of financial condition are hereby filed by the County Board of Education pursuant to Education Code sections 1240 and 33127.

Meeting Date: December 16, 2014 Signed: ________________________ ___

County Superintendent of Schools

CERTIFICATION OF FINANCIAL CONDITION

X POSITIVE CERTIFICATION As County Superintendent of Schools, I certify that based upon current projections this county office will meet its financial obligations for the current fiscal year and subsequent two fiscal years.

QUALIFIED CERTIFICATION As County Superintendent of Schools, I certify that based upon current projections this county office may not meet its financial obligations for the current fiscal year or two subsequent fiscal years.

NEGATIVE CERTIFICATION As County Superintendent of Schools, I certify that based upon current projections this county office will not meet its financial obligations for the remainder of the current fiscal year or for the subsequent fiscal year.

Contact person for additional information on the interim report:

Name: Dominico Johnston Telephone: 209-381-6732

Title: Director, Internal Fiscal Services E-mail: [email protected]

Criteria and Standards Review Summary

The following summary is automatically completed based on data provided in the Criteria and Standards Review form (Form 01 CSI). Criteria and standards that are "Not Met," and supplemental information and additional fiscal indicators that are "Yes," may indicate areas of potential concern, which could affect the interim report certification, and should be carefully reviewed.

CRITERIA AND STANDARDS Met 1 Average Daily Attendance Projected ADA for County Operations Grant or county operated

programs has not changed for any of the current or two subsequent fiscal years by more than two percent since budget adoption .


Not Met

X

SACS Financial Reporting Software- 2014.2.0 File: ci-c (Rev 05/21/2014) Printed: 12/9/2014 1:52PM

85



CRITERIA AND STANDARDS (continued) 2 Local Control Funding

Formula (LCFF)

3 Salaries and Benefits

4a Other Revenues

4b Other Expenditures

5a Deferred Maintenance

5b Ongoing and Major Maintenance Account

6 Deficit Spending

?a Fund Balance

7b Cash Balance

8 Reserves

SUPPLEMENTAL INFORMATION S1 Contingent Liabilities

S2 Using One-time Revenues to Fund Ongoing Expenditures

S3 Temporary lnterfund Borrowings

S4 Contingent Revenues

S5 Contributions

California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: ci-c (Rev 05/21/2014)

Projected LCFF for any of the current or two subsequent fiscal years has not changed by more than two percent since budget adoption.

Projected total salaries and benefits for any of the current or two subsequent fiscal years has not changed by more than five percent since budget adoption.

Projected operating revenues (federal, other state, other local) for the current and two subsequent fiscal years have not changed by more than five percent since budget adoption.

Projected operating expenditures (books and supplies, services and other expenditures) for the current and two subsequent fiscal years have not changed by more than five percent since budget adoption.

AB 97 (Chapter 47, Statutes of 2013) eliminated the Deferred Maintenance program under the Local Control Funding Formula. This section has been inactivated.

If applicable, changes occurring since budget adoption meet the required contribution to the ongoing and major maintenance account (i.e., restricted maintenance account).

Unrestricted deficit spending, if any, has not exceeded the standard in any of the current or two subsequent fiscal years.

Projected county school service fund balance will be positive at the end of the current and two subsequent fiscal years.

Projected county school service fund cash balance will be positive at the end of the current fiscal year.

Available reserves (e.g., reserve for economic uncertainties, unassigned/unappropriated amounts) meet minimum requi rements for the current and two subsequent fiscal years.

Have any known or contingent liabilities (e.g., financial or program audits, litigation, state compliance reviews) occurred since budget adoption that may impact the budget?

Are there ongoing county school service fund expenditures funded with one-time revenues that have changed since budget adoption by more than five percent?

Are there projected temporary borrowings between funds?

Are any projected revenues for any of the current or two subsequent fiscal years contingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest reserves)?

Have contributions from unrestricted to restricted resources, or transfers to or from the county school service fund to cover operating deficits, changed since budget adoption by more than $20,000 and more than 5% for any of the current or two subsequent fiscal years?

Met

X

X

X

X

X

No

X

X

X

24 1 0249 0000000 Form Cl

Not Met

X

X

X

Yes

X

X

Printed: 12/9/2014 1:52PM

86



SUPPLEMENTAL INFORMATION (continued) S6 Long-term Commitments

S7a Postemployment Benefits Other than Pensions

S7b Other Self-insurance Benefits

S8 Status of Labor Agreements

S9 Status of Other Funds

ADDITIONAL FISCAL INDICATORS A1 Negative Cash Flow

A2 Independent Position Control

A3 County Operations Grant ADA

A4 New Charter Schools Impacting County Office ADA

A5 Salary Increases Exceed COLA

A6 Uncapped Health Benefits

A7 Fiscal Distress Reports

A8 Change of CBO or Superintendent

California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: ci-c (Rev 05/21/2014)

Does the county office have long-term (multiyear) commitments or debt agreements? . If yes, have annual payments for the current or two subsequent

fiscal years increased over prior year's (2013-14) annual payment?

. If yes, will funding sources used to pay long-term commitments decrease or expire prior to the end of the commitment period, or are they one-time sources?

Does the county office provide postemployment benefits other than pensions (OPES)? . If yes, have there been changes since budget adoption in OPES

liabilities?

Does the county office operate any self-insurance programs (e.g., workers' compensation)? . If yes, have there been changes since budget adoption in self-

insurance liabilities?

As of first interim projections, are salary and benefit negotiations still unsettled for: . Certificated? (Section S8A, Line 1 b) . Classified? (Section S88, Line 1 b) . ManagemenUsupervisor/confidential? (Section S8C, Line 1 b)

Are any funds other than the county school service fund projected to have a negative fund balance at the end of the current fiscal year?

Do cash flow projections show that the county office will end the current fiscal year with a negative cash balance in the county school service fund?

Is personnel position control independent from the payroll system?

Is County Operations Gran.t ADA decreasing in both the prior and current fiscal year?

Are any new charter schools operating in county office boundaries that are impacting the county office's ADA, either in the prior or current fiscal years?

Has the county office entered into a bargaining agreement where any of the current or subsequent fiscal years of the agreement would result in salary increases that are expected to exceed the projected state funded cost-of-living adjustment?

Does the county office provide uncapped (1 00% employer paid) health benefits for current or retired employees?

Does the county office have any reports that indicate fiscal distress? If yes, provide copies to the CDE.

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

No

X

X

X

n/a

n/a

X

No

X

X

X

X

X

X

X

24 10249 0000000 Form Cl

Yes

X

X

X

X X

Yes

X

Printed: 12/9/2014 1:52PM

87


Descriotion


Multiyear Projections Unrestricted/Restricted


Object (Form 011) Codes (A)

County Operations Grant ADA (Enter projections for subsequent years I and 2 in Columns C and E· current vear- Column A- is extracted from Form AI Line B5)

(Enter projections for subsequent years I and 2 in Columns C and E; cun·ent year ~ Column A - is extracted)

A REVENUES AND OTHER FINANCING SOURCES I. LCFF/Revenue Limit Sources 2. Federal Revenues 3. Other State Revenues 4. Other Local Revenues 5. Other Financing Sources

a. Transfers In b. Other Sources c. Contributions

6. Total (Sum lines AI tbru A5c)

B. EXPENDITURES AND OTHER FINANCING USES

I. Certificated Salaries

a. Base Salaries

b. Step & Column Adjustment

c. Cost-of~Living Adjustment

d. Other Adjustments

e. Total Certificated Salaries (Sum lines Bla tluu Bid)

2. Classified Salaries

a. Base Salaries


c. Cost-of-Living Adjustment


e. Total Classified Salaries (Sum lines B2a tbru B2d)

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. Other Financing Uses

a. Transfers Out

b. Other Uses

I 0. Other Adjustments

II. Total (Sum lines Bl tluu BIO)

C. NET INCREASE (DECREASE) IN FUND BALANCE

(Line A6 minus line B II)

D. FUND BALANCE

I. Net Beginning Fund Balance (Form Oll, line Fie) 2. Ending Fund Balance (Sum lines C and D I) 3. Components of Ending Ftmd Balance (Form Oll)

a. Nonspendable

b. Restricted

c. Conunitted

I. Stabilization Arrangements

2. Other C01mnitments

d. Assigned

e. Unassigned/Unappropriated

I. Reserve for Economic Uncertainties

2. Unassigned/Unappropriated f. Total Components of Ending Fund Balance

(Line D3fmust agree with line D2)

California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: mypi (Rev 02/25/2014)

8010-8099 8100-8299 8300-8599 8600-8799

8900-8929 8930-8979 8980-8999

1000~1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7100-7299,7400-7499

7300-7399

7600-7629

7630-7699

9710-9719

9740

9750

9760

9780

9789

9790

53 376.41

20,708,311.00 13,283,079.00 20,396,553.23 16,659,585.88

0.00 0.00 0.00

71 047 529.11

16,259,903.00

22,770,884.00

14,762,369.50

4,933,588.68

14,307,963.27

558,111.77

410,140.00

(1,461,977.00

0.00

0.00

72 540 983.22

(I 493 454.11

13,282,076.69 11 ,788,622.58

102,756.63

6,481,261.89

0.00

0.00

3,261,604.06

1,943,000.00

0.00

II 788 622.58

% Change 2015-16

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

0.00% 53 376.41

0.00% 20,708,311.00 0.00% 13,283,079.00 0.00% 20,396,553.23 0.00% 16,659,585.88

0.00% 0.00 0.00% 0.00 0.00% 0.00

0.00% 71 047 529.11

16,259,903.00

260,159.00

330,401.00

0.00

3.63% 16,850,463.00

22,770,884.00

364,334.00

462,704.00

0.00

3.63% 23,597,922.00

4.00% 15,352,864.00

0.28% 4,947,376.00

0.24% 14,342,820.00

-53.88% 257,405.00

0.00% 410,140.00

-10.00% (1 ,315,779.00

0.00% 0.00

0.00% 0.00

0.00

2.62% 74 443 211.00

(3 395 681.89

11,788,622.58 8,392,940.69

102,756.63

3,940,352.12

0.00

0.00

2,406,831.94

1,943,000.00

0.00

8 392 940.69

% Change

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

0.00%

0.00% 0.00% 0.00% 0.00%

0.00% 0.00% 0.00%

0.00%

1.60%

1.60%

1.73%

0.00%

0.35%

0.00%

0.00%

6.07%

0.00%

0.00%

1.19%

24 10249 0000000 Form MYPI

2016-17 Projection

~(E)

53.376.41

20,708,311.00 13,283,079.00 20,396,553.23 16,659,585.88

0.00 0.00 0.00

71 047 529.11

16,850,463.00

269,525.00

0.00

0.00

17,119,988.00

23,597,922.00

377,450.00

0.00

0.00

23,975,372.00

15,617,955.00

4,947,376.00

14,393,669.00

257,405.00

410,140.00

( 1,395,636.00)

0.00

0.00

0.00

75 326 269.00

( 4 278 739.89)

8,392,940.69 4,114,200.80

102,756.63

1,018,917.35

0.00

0.00

1,049,526.82

1,943,000.00

0.00

4 114 200.80

Printed: 12/9/2014 1:52 PM

88


Description E. AVAILABLE RESERVES (Unrestricted except as noted)

I. County School Service Ftmd a. Stabilization Arrangements b. Reserve for Economic Uncertainties c. Unassigned/Unappropriated

d. Negative Restricted Ending Balances

(Negative resources 2000-9999)

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

a. Stabilization Arrangements

b. Reserve for Economic Uncertainties c. Unassigned/Unappropriated

3. Total Available Reserves- by Amount (Sum lines El thm E2b)

4. Total Available Reserves- bv Percent (Line E3 divided bv Line F3c)

F. RECOMMENDED RESERVES

I. Special Education Pass-through Exclusions

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

special education local plan area (SELPA):

a. Do you choose to exclude from the reserve calculation

the pass-through funds distributed to SELPA members?

b. If you are the SELP A AU and are excluding special

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

2. Special education pass-through funds

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

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

2. County Office's Total Expenditures and Other Financing Uses

Used to detennine the reserve standard percentage level on line F3d

(Line Bll, plus line Flb2 ifline Fla is No)

3. Calculating the Reserves a. Expenditures and Other Financing Uses (Line B II)


Multiyear Projections Unrestricted/Restricted


Object (Form 0 11) Codes (A)

9750 0.00

9789 1,943,000.00

9790 0.00

9792

9750 0.00

9789 12,116,529.72

9790 0.00 14,059,529.72

19.38%

Yes

22,710,326.00

72,540,983.22

72,540,983.22

b. Plus: Special Education Pass-through Funds (Line Flb2, if Line Fla is No) 0.00

c. Total Expenditures and Other Financing Uses (Line F3a plus line F3b)

d. Reserve Standard Percentage Level

(Refer to Form 0 I CSI, Criterion 8 for calculation details)

e. Reserve Standard - By Percent (Line F3c times F3d)

f. Reserve Standard - By Amount

(Refer to Fonn 0 I CSJ, Criterion 8 for calculation details)

g. Reserve Standard (Greater of Line F3e or F3t)

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


72,540,983.22

2%

I ,450,819.66

I ,943,000.00

1,943,000.00

YES

% Change 2015-16


0.00

1,943,000.00

0.00

0.00

0.00

12,116,529.72

0.00 14,059,529.72

18.89%

74,443,211.00

74,443,211.00

0.00

74,443,211.00

2%

I ,488,864.22

1,943,000.00

1,943,000.00

YES I

% Change

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

24 10249 0000000 Form MYPI

2016-17 Projection

(E)

0.00

1,943,000.00

0.00

0.00

0.00

12,116,529.72

0.00 14,059,529.72

18.66%

75,326,269.00

75,326,269.00

0.00

75,326,269.00

2%

1,506,525.38

1,943,000.00

1,943,000.00

YES

Printed: 12/9/2014 1:52PM

89


Description


Multiyear Projections Unrestricted



County Operations Grant ADA (Enter projections for subsequent years I and 2 in Columns C and E· current vear- Column A- is extracted from Fonn AI Line B5)

(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)

A. REVENUES AND OTHER FINANCING SOURCES 1. LCFF/Revenue Limit Sources 2. Federal Revenues 3. Other State Revenues 4. Other Local Revenues 5. Other Financing Sources


6. Total (Sum lines Al thm A5c)


1. Certificated Salaries

a. Base Salaries




e. Total Certificated Salaries (Sum lines Bla thm Bld)


a. Base Salaries




e. Total Classified Salaries (Sum lines B2a thru B2d)




6. Capital Outlay

7. Other Outgo (excluding Transfers oflndirect Costs)

8. Other Outgo- Transfers oflndirect Costs 9. Other Financing Uses

a. Transfers Out

b. Other Uses

10. Other Adjustments (Explain in Section F below)

11. Total (Sum lines Bl tluu BlO)


(Line A6 minus line B 11 )

D. FUND BALANCE

1. Net Beginning Fund Balance (Fonn 01!, line Fle)

2. Ending Fund Balance (Sum lines C and Dl)

3. Components of Ending Fund Balance (Fmm 011) a. Nonspendable

b. Restricted

c. Conunitted

1. Stabilization Arrangements

2. Other Commitments

d. Assigned e. Unassigned/Unappropriated

I. Reserve for Economic Uncertainties

2. Unassigned/Unappropriated

f. Total Components of Ending Fund Balance



8010-8099 8100-8299 8300-8599 8600-8799

8900-8929 8930-8979 8980-8999

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7100-7299,7400-7495

7300-7399

7600-7629

7630-7699

9710-9719

9740

9750

9760

9780

9789

9790

53 376.41

17,300,321.00 0.00

307,386.00 2,331,936.88

0.00 0.00

(2,257,309.00

17 682 334.88

4,536,474.00

7,159,501.00

4,674,307.50

1,505,555.00

4,188,797.00

300,707.00

105,140.00

(4,698,554.77

0.00

0.00

17 771 926.73

(89 591.85

5,396,952.54

5,307,360.69

102,756.63

0.00

0.00

3,261,604.06

1,943,000.00

0.00

5 307 360.69

% Change 2015-16


0.00% 53 376.41

0.00% 17,300,321.00 0.00% 0.00 0.00% 307,386.00 0.00% 2,331,936.88

0.00% 0.00 0.00% 0.00 0.00% (2,257,309.00

0.00% 17 682 334.88

4,536,474.00

72,584.00

92,181.00

3.63% 4,701,239.00

7,159,501.00

114,552.00

145,481.00

3.63% 7,419,534.00

4.00% 4,861,280.00

0.00% 1,505,555.00

-0.38% 4,173,058.00

-100.00% 0.00

0.00% 105,140.00

-10.00% (4,228,699.00

0.00% 0.00

0.00% 0.00

4.31% 18 537 107.00

(854 772.12

5,307,360.69

4,452,588.57

102,756.63

0.00

0.00

2,406,831.94

I 1,943,000.00

0.00

4 452 588.57

% Change

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

0.00%

0.00% 0.00% 0.00% 0.00%

0.00% 0.00% 0.00%

0.00%

1.60%

1.60%

2.00%

0.00%

0.00%

0.00%

0.00%

-5.00%

0.00%

0.00%

2.71%

24 1 0249 0000000 Form MYPI

2016-17 Projection

-(E)

53 376.41

17,300,321.00 0.00

307,386.00 2,331,936.88

0.00 0.00

(2,257,309.00

17 682 334.88

4,701,239.00

75,197.00

4,776,436.00

7,419,534.00

118,676.00

7,538,2 10.00

4,958,505.00

1,505,555.00

4,173,058.00

0.00

105,140.00

(4,017,264.00)

0.00

0.00

19 039 640.00

(I 357 305.12)

4,452,588.57

3,095,283.45

102,756.63

0.00

0.00

1,049,526.82

1,943,000.00

0.00

3 095 283.45

Printed: 12/9/2014 1:52 PM

90



Multiyear Projections Unrestricted


% Change

Object (Form Oil) (Cols. C-NA) Descriotion Codes (A) (B)

E. AVAILABLE RESERVES

I. County School Service Fund

a. Stabilization Arrangements 9750 0.00

b. Reserve for Economic Uncertainties 9789 1,943,000.00

c. Unassigned/Unappropriated 9790 0.00

(Enter other reserve projections in Columns C and E for subsequent years I and 2; current year • Column A • is extracted)

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

b. Reserve for Economic Uncertainties 9789 12, 116,529.72

c. Unassigned/Unappropriated 9790 0.00

3. Total Available Reserves (Sum lines Ela tim• E2c) 14 059 529.72

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


2015-16 Projection

.(C)

0.00

1,943,000.00

0.00

0.00

12,116,529.72

14 059 529.72

% Change

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

24 1 0249 0000000 Form MYPI

2016- 17 Projection

(E)

0.00

1,943,000.00

0.00

0.00

12,116,529.72

0.00

14 059 529.72

Printed: 12/9/2014 1:52PM

91


Description


Multiyear Projections Restricted



County Operations Grant ADA (Enter projections for subsequent years I and 2 in Columns C and E· current vear - Column A- is extracted from Form AI Line B5)

(Enter projections for subsequent years I and 2 in Columns C and E; current year- Column A - is extracted)

A. REVENUES AND OTHER FINANCING SOURCES I. LCFF/Revenue Limit Sources 2. Federal Revenues 3. Other State Revenues 4. Other Local Revenues 5. Other Financing Sources


6. Total (Sum lines AI thru A5c)


I. Certificated Salaries

a. Base Salaries




e. Total Certificated Salaries (Sum lines Bla thru Bid)


a. Base Salaries




e. Total Classified Salaries (Sum lines B2a thru B2d)




6. Capital Outlay

7. Other Outgo (excluding Transfers of Indirect Costs)

8. Other Outgo- Transfers oflndirect Costs 9. Other Financing Uses

a. Transfers Out

b. Other Uses

I 0. Other Adjustments (Explain in Section F below)

II. Total (Sum lines Bl thru BIO)


(Line A6 minus line B II)

D. FUND BALANCE

I. Net Beginning Fund Balance (Fonn 011, line Fie)

2. Ending Fund Balance (Sum lines C and Dl) 3. Components of Ending Fund Balance (Form 011)

a. Nonspendable

b. Restricted c. Committed

I. Stabilization Arrangements

2. Other Commitments

d. Assigned

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties

2. Unassigned/Unappropriated

f. Total Components of Ending Fund Balance


California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: mypi (Rev 02/25/2014)

8010-8099 8100-8299 8300-8599 8600-8799

8900-8929 8930-8979 8980-8999

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7100-7299, 7400-749

7300-7399

7600-7629

7630-7699

9710-9719

9740

9750

9760

9780

9789

9790

3,407,990.00 13,283,079.00 20,089,167.23 14,327,649.00

0.00 0.00

2,257,309.00

53 365 194.23

II ,723,429.00

15,611,383.00

I 0,088,062.00

3,428,033.68

10,119,166.27

257,404.77

305,000.00

3,236,577.77

0.00

0.00

54,769 056.49

(I 403 862.26

7,885,124.15

6,481 ,261.89

0.00

6,481 ,261.89

0.00

6 481 261.89

% Change 2015-16

(Co Is. C-Al A) Projection (B) (C)

0.00% 3,407,990.00 0.00% 13,283,079.00 0.00% 20,089,I67.23 0.00% 14,327,649.00

0.00% 0.00 0.00% 0.00 0.00% 2,257,309.00

0.00% 53.365 194.23

11,723,429.00

187,575.00

238,220.00

0.00

3.63% 12,149,224.00

15,611,383.00

249,782.00

317,223.00

0.00

3.63% !6, 178,388.00

4.00% 10,491,584.00

0.40% 3,441 ,821.00

0.50% 10,169,762.00

0.00% 257,405.00

0.00% 305,000.00

- 10.00% 2,912,920.00

0.00% 0.00

0.00% 0.00

2.08% 55,906 104.00

(2 540 909.77

I 6,481 ,261.89

3 940 352.12

0.00

3,940,352.12

0.00

3 940,352.12

% Change

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

0.00% 0.00% 0.00% 0.00%

0.00% 0.00% 0.00%

0.00%

1.60%

1.60%

1.60%

0.00%

0.50%

0.00%

0.00%

-10.00%

0.00%

0.00%

0.68%

24 1 0249 0000000 Form MYPI

2016-17 Projection

(E)

3,407,990.00 13,283,079.00 20,089,167.23 14,327,649.00

0.00 0.00

2,257,309.00

53 365 194.23

12,149,224.00

194,328.00

0.00

0.00

12,343,552.00

16, 178,388.00

258,774.00

0.00

0.00

16,437,162.00

10,659,450.00

3,441,821.00

I 0,220,611.00

257,405.00

305,000.00

2,621,628.00

0.00

0.00

56 286 629.00

(2 921 434.77

3,940,352.12

1,018,917.35

0.00

1,018,917.35

0.00

I 018 917.35

Printed: 12/9/2014 1:52PM

92


Descriotion

E. AVAILABLE RESERVES

I. County School Service Fund a. Stabilization Arrangements

b. Reserve for Economic Uncertainties

c. Unassigned/Unappropriated Amount

(Enter current year reserve projections in Colunm A, and other reserve projections in Columus C and E for subsequent years I and 2)

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

a. Stabilization Arrangements

b. Reserve for Economic Uncertainties

c. Unassigned/Unappropriated

3. Total Available Reserves (Sum lines Ela thru E2c) F. ASSUMPTIONS


Multiyear Projections Restricted


Object (Fonn 011) Codes (A)

9750

9789

9790

9750

9789

9790

Please provide below or on a separate attachment, the assumptions used to detennine the projections for the first and second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments

% Change

(Cols. C-NA) (B)

projected in lines B ld, B2d, and B 10. For additional infonnation, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide.


2015-16 Projection

(C)

% Change

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

24 10249 0000000 Form MYPI

2016-17 Projection

(E)

Printed: 12/9/2014 1:52 PM

93



County Office of Education Criteria and Standards Review

Provide methodology and assumptions used to estimate ADA, enrollment, revenues, expenditures, reserves and fund balance, and multiyear commitments (including cost-of-living adjustments).

Deviations from the standards must be explained and may affect the interim certification.

CRITERIA AND STANDARDS

1. CRITERION: Average Daily Attendance

24 1 0249 0000000 Form 01CSI

STANDARD: Projected County Operations Grant average daily attendance (ADA) has not changed for any of the current fiscal year or two subsequent fiscal years by more than two percent since budget adoption. Projected ADA for county operated programs has not changed for any of the current fiscal year or two subsequent fiscal years by more than two percent since budget adoption.

County Office ADA Standard Percentage Range: Ll __ __::,-2:::.o,_•"'Y._,t,o..:+_,2"'.0'-'"!."-o __ _J

1A. Calculating the County Office's ADA Variances

DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise enter data into the first column for all fiscal years. If Form MYPI exists, County Operations Grant ADA will be extracted for the two subsequent years; otherwise enter this data. First Interim Projected Year Totals data for Current Year are extracted; enter data for the remaining two subsequent years into the second column.

Estimated Funded ADA

Program I Fiscal Year

County Program ADA (Form AlAI, Line B1e)

Current Year (2014-15) 1st Subsequent Year (2015-16) 2nd Subsequent Year (2016-17)

District Funded County Program ADA (Form AlAI, Line B2f)


County Operations Grant ADA (Form AlAI, Line B5)


Charter School County Program ADA (Form AlAI, Line C2e)


Budget Adoption Budget

(Form 01CS, Item 1B-2)

453.00

453.00 453.00

704.42 704.42 704.42

53,393.56 53,393.56 53,393.56

89.00 89.00 89.00

18. Comparison of County Office ADA to the Standard

DATA ENTRY: Enter an explanation if the standard is not met.

First Interim Projected Year Totals

(Form AI) (Form MYPI)

455.64

455.64 455.64

713.53 713.53 713.53

53,376.41 53,376.41 53,376.41

0.00 83.00 83.00

Percent Change Status

0.6% Met

0.6% Met 0.6% Met

1.3% Met 1.3% Met 1.3% Met

0.0% Met 0.0% Met 0.0% Met

-100.0% Not Met -6.7% Not Met -6.7% Not Met

1a. STANDARD NOT MET- Projected ADA for County Operations Grant or county operated programs has changed since budget adoption by more than two percent in any of the current year or two subsequent fiscal years. Provide reasons why the change(s) exceed the standard, a description of the methods and assumptions used in projecting ADA, and what changes will be made to improve the accuracy of projections in this area.

Explanation:

(required if NOT met)


Current Charter School enrollment as of October 2014 indicates via historical ADA and enrollment trends that the 14-15 ADA level will be lower than what was anticipated at the time of budget adoption. A large 12th grade class graduated. NOTE- The 14-15 1st interim ADA cell is not pulling over from the attendance sheet. The data is within the sheet along with the two subsequent fiscal years (shown). I am assuming this is a software glictch.

SACS Financial Reporting Software- 2014.2.0 File: csi-c (Rev 05/20/2014) Printed: 12/9/2014 1:57 PM

94


2. CRITERION: LCFF Revenue


County Office of Education Criteria and Standards Review 24 10249 0000000

Form 01CSI

STANDARD: Projected LCFF revenue, for any of the current fiscal year or two subsequent fiscal years, has not changed by more than two percent since budget adoption .

County Office LCFF Revenue Standard Percentage Range: LI __ __,-2"-.0::..'!.c::•..:t.::.o_+.=2c:..:.O"''!..=.• __ _J

2A. Calculating the County Office's Projected Change in LCFF Revenue

This criterion is disabled for county offices of education during transition to full LCFF implementation.

28. Comparison of County Office LCFF Revenue to the Standard

This criterion is disabled for county offices of education during transition to full LCFF implementation.

California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: csi-c (Rev 05/20/2014) Printed: 12/9/2014 1:57 PM

95


3. CRITERION: Salaries and Benefits


County Office of Education Criteria and Standards Review 24 1 0249 0000000

Form 01CSI

STANDARD: Projected total salaries and benefits for any of the current fiscal year or two subsequent fiscal years has not changed by more than five percent since budget adoption.

It is likely that for many county offices the 2014-15 and 2015-16 change from the historical average ratio will exceed the standard because certain revenues that were restricted prior to the LCFF are now unrestricted within the LCFF.

County Office Salaries and Benefits Standard Percentage Range: lt__ __ -..:S:::.Oe.c'!.eoo..:to::.....:+.o:S.:.:.0'-''1.-'-o __ -..J

3A. Calculating the County Office's Projected Change in Salaries and Benefits

DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column. In the First Interim column. Current Year data are extracted. If Form MYPI exists, Projected Year Totals data for the two subsequent years will be extracted; otherwise, enter this data.

Salaries and Benefits

Fiscal Year Current Year (2014-15) 1st Subsequent Year (2015-16) 2nd Subsequent Year (2016-17)

Budget Adoption (Form 01, Objects 1 000-3999)

Form 01CS, Item 3B

3B. Comparison of County Office Salaries and Benefits to the Standard



(Form 011. Objects 1 000-3999) Form MYPI, Lines B1-B3 Status

Met Met Met

1a. STANDARD MET- Total salaries and benefits have not changed since budget adoption by more than the standard for the current fiscal year and two subsequent fiscal years.

Explanation: (required if NOT met)


96

2014-15 First Interim County School Service Fund Merced County Office of Education

Merced County County Office of Education Criteria and Standards Review

4. CRITERION: Other Revenues and Expenditures

24 1 0249 0000000 Form 01CSI

STANDARD: Projected operating revenues (including federal, other state, and other local) or expenditures (including books and supplies, and services and other operating) for any of the current fiscal year or two subsequent fiscal years have not changed by more than five percent since budget adoption.

Changes that exceed five percent in any major object category must be explained.

County Office's Other Revenues and Expenditures Standard Percentage Range: f---------=5.:..:.0'-'"!.-=-·-=-to=---+-=-S:..::.Oc:."/.=-• -------1

County Office's Other Revenues and Expenditures Explanation Percentage Range: L-----'-'-"5"-'.0'-'"/."'-o-"to:::....:.+_,S,.0'-'0/c,_o -----'

4A. Calculating the County Office's Change by Major Object Category and Comparison to the Explanation Percentage Range

DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column. First Interim data for Current Year are extracted. If First Interim Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years into the second column.

Explanations must be entered for each category if the percent change for any year exceeds the county office's explanation percentage range.

Object Range I Fiscal Year

Budget Adoption Budget

(Form 01CS, Item 4B)

First interim Projected Year Totals (Fund 01/Form MYPI) Percent Change

Change Is Outside Explanation Range

Federa1Revenue(Fund01,0~ec~810r0~--=-82~9~9~~~~~~~--r-----------,--------------,-----~-----, Current Year (2014-15) 13,283,079.00 5.6% Yes 1st Subsequent Year (2015-16) 13,283,079.00 5.6% Yes 2nd Subsequent Year (2016-17) 13,283,079.00 5.6% Yes

Explanation: (required if Yes)

The removal of Federal sequestration reductions.

Other State Revenue (Fund 01, Objec~f--8"'3~0,_,0~--=-85"'9"'9"-',_Fo,_r,_,_m'-'--"M"-Y'-'P'-'I"-'=L,_,_in,_,e'-iAr3"-'------------,-------------...,------------, Current Year (2014-15) 22,385,238.00 20,396,553.23 -8.9% Yes 1st Subsequent Year (2015-16) 22,385,238.00 20,396,553.23 -8.9% Yes 2nd Subsequent Year (2016-17) 22,385,238.00 20,396,553.23 -8.9% Yes


Re-coding of Special Ed transportation LCFF revenue and other account code corrections.

OtherLocaiRevenue(Fund01,0~ects~8-=-60"'0=---=8~79-=-9~~F-=o.:..:rm~M,_,_Y~P~I-=L~in_:_:e~A~4L_ _________ ,_-------------.-----------, Current Year (2014-15) 11,185,474.00 16,659,585.88 48.9% Yes 1st Subsequent Year (2015-16) 11,185,474.00 16,659,585.88 48.9% Yes 2nd Subsequent Year (2016-17) 11,185,474.00 16,659,585.88 48.9% Yes


The increase in local revenues is due to a change in coding of anticipated LCFF revenues from districts based on district referred Community School and Special Education ADA.

Books andSupplies(Fund01,0~ects~4~0-=-0-=-0~~9-=9-=-9~F~o,_,_r,_,_m'-'M~Y~P~I~L=i,_,_ne~B~4~----------,-------------...,------------, Current Year (2014-15) 4,448,049.00 4,933,588.68 10.9% Yes 1st Subsequent Year (2015-16) 4,449,049.00 4,947,376.00 11.2% Yes

2nd Subsequent Year (2016-17) 4,449,049.00 4,947,376.00 11.2% Yes

Explanation: (requ ired if Yes)

Budgeting to spend one-time beginning balances.

Services and Other Operating Expendirtu=r-=e-"s-"--="'-"-'-'-====='T=-"--Fo"-r'-'-m'-'--"M"-Y'-'P--'1"-, .:::L,_,_in,_,ec.:B:::5"-'----,--------------.------------, Current Year (2014-15) 14,307,963.27 -6.7% 1st Subsequent Year (2015-16) 2.7% 2nd Subsequent Year (2016-17) 10.8%



Budgeting to spend one-time beginning balances.

SACS Financial Reporting Software- 2014.2.0 File: csi-c (Rev 05/20/2014)

Yes No Yes

Printed: 12/9/2014 1:57PM

97




48. Calculating the County Office's Change in Total Operating Revenues and Expenditures

DATA ENTRY: All data are extracted or calculated.

Object Range I Fiscal Year Budget Adoption

Budget First Interim

Projected Year Totals Percent Change

24 1 0249 0000000 Form 01CSI

Status

TotaiFederai,State,andOtherlocaiR~e~v~e~n~u~e~s~~~~~~~~~------------~~~~~-,------------~~-------------,------~~~~--------, Current Year (2014-15) 50,339,218.11 9.1% Not Met 1st Subsequent Year (2015-16) 50.339,218.11 9.1% Not Met 2nd Subsequent Year (2016-17) 50,339,218.11 9.1% Not Met

-2.7% Met 4.7% Met 10.9% Not Met

4C. Comparison of County Office Total Operating Revenues and Expenditures to the Standard Percentage Range

DATA ENTRY: Explanations are linked from Section 4A if the status in Section 4B is not met; no entry is allowed below.

1a. STANDARD NOT MET- Projected total operating revenues have changed since budget adoption by more than the standard in one or more of the current or two subsequent fiscal years. Reasons for the projected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring the projected operating revenues within the standard must be entered in Section 4A above and will also display in the explanation box below.

Explanation:

Federal Revenue

(linked from 4A

if NOT met)

Explanation: Other State Revenue

(linked from 4A if NOT met)

The removal of Federal sequestration reductions.

Re-coding of Special Ed transportation LCFF revenue and other account code corrections.

Explanation: Other Local Revenue

(linked from 4A

The increase in local revenues is due to a change in coding of anticipated LCFF revenues from districts based on district referred Community School and Special Education ADA.

if NOT met)

1 b. STANDARD NOT MET- Projected total operating expenditures have changed since budget adoption by more than the standard in one or more of the current or two subsequent fiscal years. Reasons for the projected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring the projected operating expenditures within the standard must be entered in Section 4A above and will also display in the explanation box below.

Explanation: Budgeting to spend one-time beginning balances. Books and Supplies


Explanation: Budgeting to spend one-time beginning balances. Services and Other Exps


California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: csi-c (Rev 05/20/2014) Printed: 12/9/2014 1:57PM

98


5. CRITERION: Facilities Maintenance



Form 01CSI

STANDARD: Identify changes that have occurred since budget adoption in the projected contributions for facilities maintenance funding as required pursuant to Education Code Section 17070.75, or in how the county office is providing adequately to preserve the functionality of its facilities for their normal life in accordance with Education Code sections 52060(d)(1) and 17002(d)(1).

Determining the County Office's Compliance with the Contribution Requirement for EC Section 17070.75 as modified by Section 17070.766 and amended by SB 70 (Chapter 7, Statutes of 2011), effective 2008-09 through 2014-15- Ongoing and Major Maintenance/Restricted Maintenance Account (OMMAIRMA)

NOTE: SB 70 (Chapter 7, Statutes of 2011) extends EC Section 17070.766 from 2008-09 through 2014-15. EC Section 17070.766 reduced the contributions required by EC Section 17070.75 from 3 percent to 1 percent. Therefore, the calculation in this section has been revised accordingly for that period.

DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter Budget Adoption data into lines 1 and 2. All other data are extracted.

1. OMMNRMA Contribution

Budget Adoption 1% Required

Minimum Contribution Form 01CS, Item 5

2. Budget Adoption Contribution (information only) (Form 01CS, Criterion 5)

If status is not met, enter an X in the box that best describes why the minimum required contribution was not made:

Status

Met

c==J Not applicable (county office does not participate in the Leroy F. Green School Facilities Act of 1998) C==:J Other (explanation must be provided)

Explanation:

(required if NOT met

and Other is marked)


99


6. CRITERION: Deficit Spending



Form 01CSI

STANDARD: Unrestricted deficit spending (total unrestricted expenditures and other financing uses is greater than total unrestricted revenues and other financing sources) as a percentage of total unrestricted expenditures and other financing uses, has not exceeded one-third of the county office's available reserves' as a percentage of total expenditures and other financing uses• in any of the current fiscal year or two subsequent fiscal years.

' Available reserves are the unrestricted amounts in the Reserve for Economic Uncertainties and the Unassigned/Unappropriated accounts inthe County School Service Fund and the Special Reserve Fund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negative ending balances in restricted resources in the County School Service Fund.

2 A county office of education that is the Administrative Unit (AU) of a Special Education Local Plan Area (SELPA) may exclude from its expenditures the distribution of funds to its participating members.

6A. Calculating the County Office's Deficit Spending Standard Percentage Levels

DATA ENTRY: All data are extracted or calculated.

County Office's Available Reserves Percentage (Criterion 88, Line 9)

County Office's Deficit Standard Percentage Levels I (one-third of available reserves percentage): L. ____ _,6~·:::.5°~Yoc_ ___ _l ______ :::.6,.3'-'0A,_o -------'------"'6"'.2'-""A,_o -----'

6B. Calculating the County Office's Special Education Pass-through Exclusions (only for county offices that serve as the AU of a SELPA)

DATA ENTRY: For SELPA AUs, if Form MYPI exists, all data will be extracted including the Yes/No button selection. If not, click the appropriate Yes or No button for item 1 and, if Yes, enter data for item 2a and for the two subsequent years in item 2b; Current Year data are extracted.

For county offices that serve as the AU of a SELPA (Form MYPI, Lines F1a, F1b1, and F1b2): 1. Do you choose to exclude pass-through funds distributed to SELPA members from the

calculations for deficit spending and reserves? 2. If you are the SELPA AU and are excluding special education pass-through funds:

a. Enter the name(s) of the SELPA(s):

Current Year Projected Year Totals

(2014-15) b. Special Education Pass-through Funds

(Fund 10, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223)

6C. Calculating the County Office's Deficit Spending Percentages

22.710.326.00 I

Yes

1st Subsequent Year (2015-16)

2nd Subsequent Year (2016-17)

DATA ENTRY: Current Year data are extracted. If Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years into the first and second columns.



Net Change in

6D. Comparison of County Office Deficit Spending to the Standard


Total Unrestricted Expenditures and Other Financing Uses

(Form 011, Objects 1000-7999)

Deficit Spending Level

(If Net Change in Unrestricted Fund Status

Met Met

Not Met

1 a. STANDARD NOT MET- Unrestricted deficit spending has exceeded the standard percentage level in any of the current year or two subsequent fiscal years. Provide reasons for the deficit spending, a description of the methods and assumptions used in balancing the unrestricted budget, and what changes will be made to ensure that the budget deficits are eliminated or are balanced within the standard.

Explanation:



Our MYP assumes our funding remains fait, while costs increase. We continue to spend down one-time unrestricted carryover funds. We are in the process of evaluting ways to reduce expenses and avenues where additional funding can be generated.

SACS Financial Reporting Software- 2014.2.0 File: csi-c (Rev 05/20/2014) Printed: 12/9/2014 1:57 PM

100


7. CRITERION: Fund and Cash Balances



Form 01CSI

A. FUND BALANCE STANDARD: Projected county school service fund balances will be positive at the end of the current fiscal year and two subsequent fiscal years.

7 A-1. Determining if the County Office's County School Service Fund Ending Balance is Positive

DATA ENTRY: Current Year data are extracted. If Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years.


Ending Fund Balance County School Service Fund

Projected Year Totals Form 011, Line F2 I Form MYPI, Line D2

7 A-2. Comparison of the County Office's Ending Fund Balance to the Standard


Status Met Met Met

1a. STANDARD MET- Projected county school service fund ending balance is positive for the current fiscal year and two subsequent fiscal years.

Explanation:


B. CASH BALANCE STANDARD: Projected county school service fund cash balance will be positive at the end of the current fiscal year.

7B-1. Determining if the County Office's Ending Cash Balance is Positive

DATA ENTRY: If Form CASH exists, data will be extracted; if not, data must be entered below.

Fiscal Year Current Year (2014-15)

Ending Cash Balance County School Service Fund

Form CASH, Line F, June Column 4,513,267.06

7B-2. Comparison of the County Office's Ending Cash Balance to the Standard


Status Met

1a. STANDARD MET- Projected county school service fund cash balance will be positive at the end of the current fiscal year.



101


Merced County County Office of Education Criteria and Standards Review 24 10249 0000000

Form 01CSI

8. CRITERION: Reserves

STANDARD: Available reserves' for any of the current fiscal year or two subsequent fiscal years are not less than the following percentages or amounts as applied to total expenditures and other financing uses2 :

County Office's Expenditures and Other Financing Uses (Criterion 8A1), plus SELPA Pass-through

Percentage Level' 5% or $64,000 (greater of)

4% or $288,000 (greater of)

3% or $576,000 (greater of)

2% or $1,943,000 (greater of)

County Office Total Expenditures and Other Financing Uses'

0 to $5,758,000

$14,393,000 $64,772,001

to to

and

$5,757,999 $14,392,999 $64,772,000

over

' Available reserves are the unrestricted amounts in the Reserve for Economic Uncertainties and the Unassigned/Unappropriated accounts in the County School Service Fund and the Special Reserve Fund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negative ending balances in restricted resources in the County School Service Fund.

2 A county office of education that is the Administrative Unit (AU) of a Special Education Local Plan Area (SELPA) may exclude from its expenditures the distribution of funds to its participating members.

• Dollar amounts to be adjusted annually by the prior year statutory cost-of-living adjustment (EC Section 2557), rounded to the nearest thousand.

(Criterion 682b) if Criterion 68, Line 1 is No: '----'-===-"----_L_------'-'"--'--="-'-''----------'-----'==="'---__J

County Office's Reserve Standard Percentage Level: ~'------=2..c%,__ ____ _L_ _____ __,2,_,"!."'-o--------'-------'2,_,"!."'-o ____ __,


102



BA. Calculating the County Office's Reserve Standard

DATA ENTRY: If Form MYPI exists, all data are extracted or calculated. If not, enter data for line 1 for the two subsequent years; Current Year data are extracted.

1. Expenditures and Other Financing Uses (Form 011, objects 1000-7999) (Form MYPI, Line 811)

2. Plus: Special Education Pass-through (Criterion 68, Line 2b if Criterion 68, Line 1 is No)

3. Total Expenditures and Other Financing Uses (Line A 1 plus Line A2)

4. Reserve Standard Percentage Level 5. Reserve Standard - by Percent

(Line A3 times Line A4) 6. Reserve Standard - by Amount

(From percentage level chart above) 7. County Office's Reserve Standard

(Greater of Line AS or Line AG)

88. Calculating the County Office's Available Reserve Amount


(2014-15)

72,540,983.22

72,540,983.22 2%

1,450,819.66

1,943,000.00

1 943 000.00


74,443,211.00

74,443,211.00 2%

1,488,864.22

1,943,000.00

1 943 000.00

DATA ENTRY: All data are extracted from fund data and Form MYPI. If Form MY PI does not exist, enter data for the two subsequent years.

Reserve Amounts (Unrestricted resources 0000-1999 except line 4)

1. County School Service Fund - Stabilization Arrangements (Fund 01, Object 9750) (Form MY PI, Line E1a)

2.

3.

4.

5.

6.

7.

8.

9.

County School Service Fund- Reserve for Economic Uncertainties (Fund 01, Object 9789) (Form MYPI, Line E1b) County School Service Fund- Unassigned/Unappropriated Amount (Fund 01, Object 9790) (Form MYPI, Line E1c)

County School Service Fund - Negative Ending Balances in Restricted Resources (Fund 01, Object 979Z, if negative, for each of resources 2000-9999) (Form MYPI, Line E1d) Special Reserve Fund - Stabilization Arrangements (Fund 17, Object 9750) (Form MYPI, Line E2a) Special Reserve Fund - Reserve for Economic Uncertainties (Fund 17, Object 9789) (Form MYPI, Line E2b) Special Reserve Fund - Unassigned/Unappropriated Amount (Fund 17, Object 9790) (Form MYPI, Line E2c) County Office's Available Reserve Amount (Lines B1 thru B7) County Office's Available Reserve Percentage (Information only) (Line 8 divided by Section 8A, Line 3)

County Office's Reserve Standard (Section SA, Line 7)

Status

BC. Comparison of County Office Reserve Amount to the Standard


:


(2014-15)

0.00

1,943,000.00

0.00

0.00

12,116,529.72

0.00

14,059,529.72

19.38%

1,943 000.00

Met

1a. STANDARD MET- Available reserves have met the standard for the current year and two subsequent fiscal years.

Explanation:


California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: csi-c (Rev 05/20/2014)


0.00

1,943,000.00

0.00

0.00

0.00

12,116,529.72

14,059,529.72

18.89%

1,943,000.00

Met

24 1 0249 0000000 Form 01CSI


75,326,269.00

75,326,269.00 2%

1,506,525.38

1,943,000.00

1 943 000.00


0.00

1,943,000.00

0.00

0.00

0.00

12,116,529.72

0.00

14,059,529.72

18.66%

1,943 000.00

Met

Printed: 12/9/2014 1:57PM

103

2014-15 First Interim County School SeNice Fund Merced County Office of Education


SUPPLEMENTAL INFORMATION

DATA ENTRY: Click the appropriate Yes or No button for items S1 through S4. Enter an explanation for each Yes answer.

51. Contingent Liabilities

1a. Does your county office have any known or contingent liabilities (e.g., financial or program audits, litigation, state compliance reviews) that have occurred since budget adoption that may impact the budget?

1b. If Yes, identify the liabilities and how they may impact the budget:

52. Use of One-time Revenues for Ongoing Expenditures

1 a. Does your county office have ongoing county school seNice fund expenditures funded with one-time revenues that have changed since budget adoption by more than five percent?

No

No

24 10249 0000000 Form 01CSI

1b. If Yes, identify the expenditures and explain how the one-time resources will be replaced to continue funding the ongoing expenditures in the following fiscal years:

53. Temporary lnterfund Borrowings

1 a. Does your county office have projected temporary borrowings between funds?

(Refer to Education Code Section 42603)

1 b. If Yes, identify the interfund borrowings:

Yes

Temporary interfund borrowing is used for cash flow purposes. Fund 17 is used to cover necessary cash flow shortages in fund 01, if necessary. We also use fund 17 to cover cash flow shortages in fund 12 because of the reimbursement nature of federal child development funding.

54. Contingent Revenues

1 a. Does your county office have projected revenues for the current fiscal year or either of the two subsequent fiscal years contingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest reseNes)? No

1 b. If Yes, identify any of these revenues that are dedicated for ongoing expenses and explain how the revenues will be replaced or expenditures reduced:


104


S5. Contributions



Form 01CSI

Identify projected contributions from unrestricted resources in the county school service fund to restricted resources in the county school service fund for the current fiscal year and two subsequent fiscal years. Provide an explanation if contributions have changed by more than $20,000 and more than five percent since budget adoption.

Identify projected transfers to or from the county school service fund to cover operating deficits in either the county school service fund or any other fund for the current fiscal year and two subsequent fiscal years. Provide an explanation if transfers have changed by more than $20,000 and more than five percent since budget adoption.

Identify capital project cost overruns that have occurred since budget adoption that may impact the county school service fund budget.

-5.0% to +5.0% County Office's Contributions and Transfers Standard: c_ _ __:o~rc_-_,$~2"'0"'0"'0"'0-'to"--'+-"$~2"'0"'0"'0"'0 __ _j

S5A. Identification of the County Office's Projected Contributions, Transfers, and Capital Projects that may Impact the County School Service Fund

DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column. For Contributions, the First Interim's Current Year data will be extracted. Enter First Interim Contributions for the 1st and 2nd Subsequent Years. For Transfers In and Transfers Out, if Form MYP exists, the data will be extracted into the First Interim column for the Current Year, and 1st and 2nd Subsequent Years. If Form MYP does not exist, enter data in the Current Year, and 1st and 2nd Subsequent Years. Click on the appropriate button for Item 1 d; all other data will be calculated.

Description I Fiscal Year Budget Adoption

(Form 01CS, Item S5A)

1 a. Contributions, Unrestricted County School Service Fund


Percent Change Amount of Change Status

(Fund01,Resources0000-1999,0~ectr8~9~8~0~---~~~~~~-----~~~~~~~~~.-------~~~~~----~~~----. Current Year (2014-15) 1,205,052.00 Not Met 1st Subsequent Year (2015-16) 1,330,534.00 Not Met 2nd Subsequent Year (2016-17) 1,330.534.00 Not Met

1 b. Transfers In, County School Service Furn"'d"---*- --------::-::-:-r--- --------::-::-:-r--:-:=--.----------=-=-:-;,------:-:--,--------, Current Year (2014-15) 0.00 0.00 0.00 Met 1st Subsequent Year (2015-16) 0.00 0.00 0.00 Met 2nd Subsequent Year (2016-17) 0.00 0.00 0.00 Met

1 c. Transfers Out, County School Service r-F-=u'-'n-=d_* ___ ____ ---:---::-:c-r------------:---::-:-r---:--:-:-,----.-----------,...,.-,--,------:-,------- ----, Current Year (2014-15) 0.00 0.00 0.00 Met 1st Subsequent Year (2015-16) 0.00 0.00 0.00 Met 2nd Subsequent Year (2016-17) 0.00 0.00 0.00 Met

1 d. Capital Project Cost Overruns

Have capital project cost overruns occurred since budget adoption that may impact the county school service fund operational budget?

• Include transfers used to cover operating deficits in either the county school service fund or any other fund.

S5B. Status of the County Office's Projected Contributions, Transfers, and Capital Projects

DATA ENTRY: Enter an explanation if Not Met for items 1a-1c or if Yes for item 1d.

No

1a. NOT MET- The projected contributions from the unrestricted county school service fund to restricted county school service fund programs have changed since budget adoption by more than the standard for any of the current year or subsequent two fiscal years. Identify restricted programs and contribution amount for each program and whether contributions are ongoing or one-time in nature. Explain the county office's plan, with timeframes, for reducing or eliminating the contribution.


A number of funding sources were receded to 8980 to show LCFF funding covering the operational cost of these programs.

1 b. MET- Projected transfers in have not changed since budget adoption by more than the standard for the current year and two subsequent fiscal years.



105




1c. MET- Projected transfers out have not changed since budget adoption by more than the standard for the current year and two subsequent fiscal years.


1d. NO- There have been no capital project cost overruns occurring since budget adoption that may impact the county school service fund operational budget.

Project Information: (required if YES)


24 1 0249 0000000 Form 01CSI

Printed: 12/9/2014 1:57PM

106


56. Long-term Commitments



Identify all existing and new multiyear commitments' and their annual required payment for the current year and two subsequent fiscal years.

24 1 0249 0000000 Form 01CSI

Explain how any increase in annual payments will be funded . Also, explain how any decrease to funding sources used to pay long-term commitments will be replaced.

'Include multiyear commitments, multiyear debt agreements, and new programs or contracts that result in long-term obligations.

S6A. Identification of the County Office's Long-term Commitments

DATA ENTRY: If Budget Adoption (Form 01 CS, Item S6A) data exist, long-term commitment data will be extracted and it will only be necessary to click the appropriate button for Item 1 b. Extracted data may be overwritten to update long-term commitment data in item 2, as applicable. If no Budget Adoption data exist, click the appropriate buttons for items 1 a and 1 b, and enter all other data, as applicable.

1. a. Does your county office have long-term (multiyear) commitments? (If No, skip items 1 b and 2 and sections S6B and S6C)

b. If Yes to Item 1a, have new long-term (multiyear) commitments been incurred since budget adoption?

Yes

No

2. If Yes to Item 1a, list (or update) all new and existing multiyear commitments and required annual debt service amounts. Do not include long-term commitments for postemployment benefits other than pensions (OPES); OPES is disclosed in Item S7 A

#of Years SACS Fund and Object Codes Used For: Type of Commitment Remaining Funding Sources (Revenues) Debt Service (Expenditures)

Capital Leases Certificates of Participation General Obligation Bonds Supp Early Retirement Program State School Building Loans Compensated Absences 1

Other Long-term Commitments (do not include OPES):

QZAB #1 6 QZAB #2 8

TOTAL:

Type of Commitment (continued): Capital Leases Certificates of Participation General Obligation Bonds Supp Early Retirement Program State School Building Loans Compensated Absences

Other Long-term Commitments (continued)·

QZAB#1 QZAB #2

Total Annual Payments:

01-9210 & 01-0235

Prior Year (2013-14)

Annual Payment (P & I)

0 105,140

105,140 Has total annual payment increased over prior year (2013-14)?


Current Year (2014-15)


0 105,140

105,140 No



No

0 105,140

105,140

Principal Balance as of July 1, 2014

441,029

1,000,000 920,643

2,361,672



0 105,140

105,140 No

Printed: 12/9/2014 1 :57 PM

107




S6B. Comparison of the County Office's Annual Payments to Prior Year Annual Payment

DATA ENTRY: Enter an explanation if Yes.

1 a. No- Annual payments for long-term commitments have not increased in one or more of the current and two subsequent fiscal years.

24 10249 0000000 Form 01CSI

Explanation: (required if Yes to increase in total

annual payments)

Our COP's final annual payment was made in August 2012. QZAB #1 debt is fully defeased. The liability was added to our long-term debt schedule per the request of the CDE. A large deposit was made as collateral for this bond to secure its obligation to pay the full purchase price upon maturity in March 2019. There is no annual payment.

S6C. Identification of Decreases to Funding Sources Used to Pay Long-term Commitments

DATA ENTRY: Click the appropriate Yes or No button in Item 1; if Yes, an explanation is required in Item 2.

1. Will funding sources used to pay long-term commitments decrease or expire prior to the end of the commitment period, or are they one-time sources?

No

2. No- Funding sources will not decrease or expire prior to the end of the commitment period, and one-time funds are not being used for long-term commitment annual payments.

Explanation: (Required if Yes)

California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: csi-c (Rev 05/20/2014) Printed: 12/9/2014 1:57PM

108


57. Unfunded Liabilities



Identify any changes in estimates for unfunded liabilities since budget adoption, and indicate whether the changes are the result of a new actuarial valuation.

S7A. Identification of the County Office's Estimated Unfunded Liability for Postemployment Benefits Other Than Pensions (OPEB)

24 10249 0000000 Form 01CSI

DATA ENTRY: Click the appropriate button(s) for items 1a-1c, as applicable. Budget Adoption data that exist (Form 01CS, Item S7A) will be extracted; otherwise, enter Budget Adoption and First Interim data in items 2-4.

1. a. Does your county office provide postemployment benefits other than pensions (OPEB)? (If No, skip items 1 b-4)

b. If Yes to Item 1a, have there been changes since budget adoption in OPEB liabilities?

c. If Yes to Item 1a, have there been changes since budget adoption in OPEB contributions?

2. OPEB Liabilities a. OPEB actuarial accrued liability (AAL) b. OPEB unfunded actuarial accrued liability (UAAL) c. Are AAL and UAAL based on the county office's

estimate or an actuarial valuation? d. If based on an actuarial valuation, indicate the date of

the OPEB valuation

3. OPEB Contributions a. OPEB annual required contribution (ARC) per actuarial valuation or Alternative

Measurement Method Current Year (2014-15) 1st Subsequent Year (2015-16) 2nd Subsequent Year (2016-17)

Yes

Yes

Yes

Budget Adoption (Form 01CS, Item S7A)

8,558,145.00

7,205,110.00

Actuarial

July 2011

Budget Adoption Form 01CS, Item S7A

6, 751,465.00 6, 751,465.00

b. OPEB amount contributed (for this purpose, include premiums paid to a self-insurance fund) (Funds 01-70, objects 3701-3752)


c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount) Current Year (2014-15) 1st Subsequent Year (2015-16) 2nd Subsequent Year (2016-17)

d. Number of retirees receiving OPEB benefits Current Year (2014-15) 1st Subsequent Year (2015-16) 2nd Subsequent Year (2016-17)

4. Comments:


563,901.00 563,901.00 563,901.00

879,738.00 880,237.00 880,737.00

HI

First Interim 10,355,875.00

6,256,566.00

Actuarial

July 2013

First Interim 862,663.00 862,663.00 862,663.00

563,485.00 563,485.00 563,485.00

1,082,296.00 1,023,224.00

972,845.00

HI

Printed: 12/9/2014 1:57PM

109




S7B. Identification of the County Office's Unfunded Liability for Self-insurance Programs

24 1 0249 0000000 Form 01CSI

DATA ENTRY: Click the appropriate button(s) for items 1a-1c, as applicable. Budget Adoption data that exist (Form 01CS, Item S7B) will be extracted; otherwise, enter Budget Adoption and First Interim data in items 2-4.

1. a. Does your county office operate any self-insurance programs

2.

such as workers' compensation, employee health and welfare, or property and liability? (Do not include OPEB, which is covered in Section S7A) (If No, skip items 1b-4)

b. If Yes to item 1a, have there been changes since budget adoption in self-insurance liabilities?

c. If Yes to item 1 a, have there been changes since budget adoption in self-insurance contributions?

Self-Insurance Liabilities a. Accrued liability for self-insurance programs b. Unfunded liability for self-insurance programs

3. Self-Insurance Contributions a. Required contribution (funding) for self-insurance programs


b. Amount contributed (funded) for self-insurance programs Current Year (2014-15) 1st Subsequent Year (2015-16) 2nd Subsequent Year (2016-17)

4. Comments:

No

n/a

n/a

Budget Adoption

(Form 01 CS, Item S7B)

Budget Adoption Form 01CS, Item S7B

First Interim

First Interim

Merced County Office of Education is only liable for annual premiums of workers' compensation JPA. The JPA is insured for extra costs.


110


S8. Status of Labor Agreements



Form 01CSI

Analyze the status of employee labor agreements. Identify new labor agreements that have been ratified since budget adoption, as well as new commitments provided as part of previously ratified multiyear agreements; and include all contracts, including all administrator contracts (and including all compensation). For new agreements, indicate the date of the required board meeting. Compare the increase in new commitments to the projected increase in ongoing revenues, and explain how these commitments will be funded in future fiscal years.

If salary and benefit negotiations are not finalized, upon settlement with certificated or classified staff:

The county office of education must determine the cost of the settlement, including salaries, benefits, and any other agreements that change costs, and provide the California Department of Education (CDE) with an analysis of the cost of the settlement and its impact on the operating budget.

The CDE shall review the analysis relative to the criteria and standards, and may provide written comments to the president of the governing board and the county superintendent of schools.

S8A. Cost Analysis of County Office's Labor Agreements- Certificated (Non-management) Employees

DATA ENTRY: Click the appropriate Yes or No button for "Status of Certificated Labor Agreements as of the Previous Reporting Period." There are no ex1ractions in this section.

Status of Certificated Labor Agreements as of the Previous Reporting Period Were all certificated labor negotiations settled as of budget adoption?

If Yes, complete number of FTEs, then skip to section S8B.

If No, continue with section SBA.

Certificated (Non-management) Salary and Benefit Negotiations

Number of certificated (non-management) fulltime-equivalent (FTE) positions

1 a. Have any salary and benefit negotiations been settled since budget adoption?

If Yes, and the corresponding public disclosure documents

have not been filed with the CDE, complete questions 2-4.

If No, complete questions 5 and 6.

1 b. Are any salary and benefit negotiations still unsettled? If Yes , complete questions 5 and 6.

Negotiations Settled Since Budget Adoption 2. Per Government Code Section 3547.5(a}, date of public disclosure board meeting:

3. Period covered by the agreement: Begin Date:

4. Salary settlement: Current Year (2014-15)

Is the cost of salary settlement included in the interim and multiyear projections (MYPs)?

One Year Agreement Total cost of salary settlement

No

No

No

Yes

End Date:

% change in salary schedule from prior year L. __________ _j

or Multiyear Agreement

Total cost of salary settlement

% change in salary schedule from prior year (may enter tex1, such as "Reopener")

Identify the source of funding that will be used to support multiyear salary commitments:

Negotiations Not Settled 5. Cost of a one percent increase in salary and statutory benefits

6. Amount included for any tentative salary schedule increases

California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: csi-c (Rev 05/20/2014)


11o,16a I


No



No


Printed: 12/9/2014 1:57PM

111



Certificated (Non-management) Health and Welfare (H&W) Benefits

1. Are costs of H&W benefit changes included in the interim and MYPs?

2. Total cost of H&W benefits 3. Percent of H&W cost paid by employer 4. Percent projected change in H&W cost over prior year

Certificated (Non-management) Prior Year Settlements Negotiated Since Budget Adoption

Are any new costs negotiated since budget adoption for prior year settlements included in the interim?

If Yes, amount of new costs included in the interim and MYPs If Yes, explain the nature of the new costs:

Certificated (Non-management) Step and Column Adjustments

1. Are step & column adjustments included in the interim and MYPs? 2. Cost of step & column adjustments

3. Percent change in step & column over prior year

Certificated (Non-management) Attrition (layoffs and retirements)

1. Are savings from attrition included in the budget and MYPs?

2. Are additional H&W benefits for those laid-off or retired employees included in the interim and MYPs?

Certificated (Non-management) -Other

Current Year 1st Subsequent Year (2014-15) (2015-16)

Yes Yes 15,863

70.0% 67.0% 4.8% 4.0%

No


Yes Yes 189,251

1.6% 1.6%


Yes Yes

No No

16,498

192,279

24 10249 0000000 Form 01CSI


Yes 17,158

64.0% 4.0%


Yes 195,356

1.6%


Yes

No

List other significant contract changes that have occurred since budget adoption and the cost impact of each change (i.e., class size, hours of employment, leave of absence, bonuses, etc.):


112




SBB. Cost Analysis of County Office's Labor Agreements- Classified (Non-management) Employees

24 10249 0000000 Form 01CSI

DATA ENTRY: Click the appropriate Yes or No button for "Status of Classified Labor Agreements as of the Previous Reporting Period." There are no extractions in this section.

Status of Classified Labor Agreements as of the Previous Reporting Period Were all classified labor negotiations settled as of budget adoption?

If Yes. complete number of FTEs, then skip to section SBC. If No, continue with section SBB.

Classified (Non-management) Salary and Benefit Negotiations

Number of classified (non-management) FTE positions


If Yes. and the corresponding public disclosure documents have not been filed with the CDE. complete questions 2-4.

If No. complete questions 5 and 6.

1 b. Are any salary and benefit negotiations still unsettled? If Yes, complete questions 5 and 6.

Negotiations Settled Since Budget Adoption 2. Per Government Code Section 3547.5(a), date of public disclosure board meeting:

3. Period covered by the agreement: Begin Date:

4. Salary settlement: Current Year (2014-15)


One Year Agreement Total cost of salary settlement

No

No

No

Yes

End Date:

% change in salary schedule from prior year L_ __________ __J

or Multiyear Agreement

% change in salary schedule from prior year


No


No

Total cost of salary settlement I

(may enter text, such as "Reopene~') L. ___________ _L ______________ _L __________ ___j

Identify the source of funding that will be used to support multiyear salary commitments:

Negotiations Not Settled

5. Cost of a one percent increase in salary and statutory benefits




133,8731



Printed: 12/9/2014 1:57PM

113



Classified (Non-management) Health and Welfare (H&W) Benefits


2. Total cost of H&W benefits

3. Percent of H&W cost paid by employer 4. Percent projected change in H&W cost over prior year

Classified (Non-management) Prior Year Settlements Negotiated Since Budget Adoption

Are any new costs negotiated since budget adoption for prior year settlements included in the interim?

If Yes, amount of new costs included in the interim and MYPs If Yes, explain the nature of the new costs:

Classified (Non-management) Step and Column Adjustments

1. Are step & column adjustments included in the interim and MYPs? 2. Cost of step & column adjustments

3. Percent change in step & column over prior year

Classified (Non-management) Attrition (layoffs and retirements)

1. Are savings from attrition included in the interim and MYPs?

2. Are additional H&W benefits for those laid-off or retired employees included in the interim and MYPs?

Classified (Non-management) - Other

Current Year 1st Subsequent Year (2014-15)_ (2015-16)

Yes Yes

16,293

76.0% 73.0%

5.0% 4.0%

No


Yes Yes 174,405

1.6% 1.6%


Yes Yes

No No

16,945

177,195

24 1 0249 0000000 Form 01CSI


Yes 17,623

70.0%

4.0%


Yes 180,030

1.6%


Yes

No

List other significant contract changes that have occurred since budget adoption and the cost impact of each (i.e., hours of employment, leave of absence, bonuses, etc.):


114




SBC. Cost Analysis of County Office's Labor Agreements- Management/Supervisor/Confidential Employees

24 1 0249 0000000 Form 01CSI

DATA ENTRY: Click the appropriate Yes or No button for "Status of Management/Supervisor/Confidential Labor Agreements as of the Previous Reporting Period." There are no extractions in this section.

Status of Management/Supervisor/Confidential Labor Agreements as of the Previous Reportrin,.gLP:....::.er,_,i"'o"-d--:------, Were all managerial/confidential labor negotiations settled as of budget adoption? I n/a

If Yes or n/a, complete number of FTEs, then skip to S9. If No. continue with section sac.

Management/Supervisor/Confidential Salary and Benefit Negotiations

Prior Year (2nd Interim)

Number of management, supervisor, and confidential FTE positions

2013-14


Current Year

If Yes, and the corresponding public disclosure documents have not been filed with the CDE. complete question 2.

If No. complete questions 3 and 4.

1 b. Are any salary and benefit negotiations still unsettled? If Yes, complete questions 3 and 4.

Negotiations Settled Since Budget Adoption 2. Salary settlement:


Negotiations Not Settled

Total cost of salary settlement

Change in salary schedule from prior year (may enter text, such as "Reopene~')

3. Cost of a one percent increase in salary and statutory benefits


Management/Supervisor/Confidential

Health and Welfare (H&W) Benefits


2. Total cost of H&W benefits 3. Percent of H&W cost paid by employer 4. Percent projected change in H&W cost over prior year

Management/Supervisor/Confidential Step and Column Adjustments

1. Are step & column adjustments included in the budget and MYPs? 2. Cost of step & column adjustments 3. Percent change in step & column over prior year

Management/Supervisor/Confidential

Other Benefits (mileage, bonuses, etc.)

1. Are costs of other benefits included in the interim and MYPs? 2. Total cost of other benefits 3. Percent change in cost of other benefits over prior year





Budget Year (2014-15)


n/a

n/a











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115


59. Status of Other Funds



Form 01CSI

Analyze the status of other funds that may have negative fund balances at the end of the current fiscal year. If any other fund has a projected negative fund balance, prepare an interim report and multiyear projection for that fund. Explain plans for how and when the negative fund balance will be addressed.

S9A. Identification of Other Funds with Negative Ending Fund Balances

DATA ENTRY: Click the appropriate button in Item 1. If Yes, enter data in Item 2 and provide the reports referenced in Item 1.

1. Are any funds other than the county school service fund projected to have a negative fund balance at the end of the current fiscal year? No

If Yes, prepare and submit to the reviewing agency a report of revenues, expenditures, and changes in fund balance (e.g., an interim fund report) and a multiyear projection report for each fund.

2. If Yes, identify each fund, by name and number, that is projected to have a negative ending fund balance for the current fiscal year. Provide reasons for the negative balance(s) and explain the plan for how and when the problem(s) will be corrected.


116


ADDITIONAL FISCAL INDICATORS



Form 01CSI

The following fiscal indicators are designed to provide additional data for reviewing agencies. A "Yes" answer to any single indicator does not necessarily suggest a cause for concern, but may alert the reviewing agency to the need for additional review.

DATA ENTRY: Click the appropriate Yes or No button for items A2 through AB; Item A1 is automatically completed based on data from Criterion 7.

A1 . Do cash flow projections show that the county office will end the current fiscal year with a negative cash balance in the county school service fund? (Data from Criterion 78-1 , Cash Balance, are used to determine Yes or No)

A2. Is the system of personnel position control independent from the payroll system?

A3. Is the County Operations Grant ADA decreasing in both the prior and current fiscal years?

A4. Are new charter schools operating in county office boundaries that impact the county office's ADA, either in the prior or current fiscal year?

AS. Has the county office entered into a bargaining agreement where any of the current or subsequent fiscal years of the agreement would result in salary increases that are expected to exceed the projected state funded cost-of-living adjustment?

AG. Does the county office provide uncapped (1 00% employer paid) health benefits for current or retired employees?

A7 . Does the county office have any reports that indicate fiscal distress? (If Yes, provide copies to the CDE.)

A8. Have there been personnel changes in the superintendent or chief business official positions within the last 12 months?

When providing comments for additional fiscal indicators, please include the item number applicable to each comment.

Comments: (optional)

End of County Office First Interim Criteria and Standards Review


No

Yes

No

No

No

No

No

No

Printed: 12/9/2014 1:57PM

117

SACS2014ALL Financial Reporting Software - 2014.2.0 12/9/2014 1:48:10 PM

First Interim 2014-15 Projected Totals Technical Review Checks

Merced County Office of Education

24-10249-0000000

Merced County

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

F W/WC -

0

Fatal (Data must be corrected; an explanation is not allowed) Warning/Warning with Calculation (If data are not correct , correct the data; if data are correct an explanation is required) Informational (If data are not correct, correct the data; if data are correct an explanation is optional, but encouraged)

IMPORT CHECKS

GENERAL LEDGER CHECKS

SUPPLEMENTAL CHECKS

EXPORT CHECKS

Checks Completed.

merced county of education - mcoe - home · · 2015-07-30on june 20, 2014, governor jerry brown...

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