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Second Interim Etiwanda Elementary TABLE OF CONTENTS 36 67702 0000000 San Bernardino County Form TCI G = General Ledger Data; S = Supplemental Data Data Supplied For: 2017-18 Board 2017-18 Approved 2017-18 2017-18 Original Operating

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Etiwanda Elementary San Bernardino County Second Interim TABLE OF CONTENTS 36 67702 0000000 Form TCI California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: tci (Rev 04/5/2017) Page 1 of 1 Printed: 2/15/2018 1:57 PM

G = General Ledger Data; S = Supplemental Data

Data Supplied For: Form Description

2017-18 Original Budget 2017-18 Board Approved Operating Budget 2017-18 Actuals to Date 2017-18 Projected Totals 01I General Fund/County School Service Fund GS GS GS GS 09I Charter Schools Special Revenue Fund 10I Special Education Pass-Through Fund 11I Adult Education Fund 12I Child Development Fund 13I Cafeteria Special Revenue Fund G G G G 14I Deferred Maintenance Fund 15I Pupil Transportation Equipment Fund 17I Special Reserve Fund for Other Than Capital Outlay Projects G G G G 18I School Bus Emissions Reduction Fund 19I Foundation Special Revenue Fund 20I Special Reserve Fund for Postemployment Benefits G G G G 21I Building Fund G G G G 25I Capital Facilities Fund G G G G 30I State School Building Lease-Purchase Fund 35I County School Facilities Fund G G G G 40I Special Reserve Fund for Capital Outlay Projects G G G G 49I Capital Project Fund for Blended Component Units G G G G 51I Bond Interest and Redemption Fund 52I Debt Service Fund for Blended Component Units G G G G 53I Tax Override Fund 56I Debt Service Fund 57I Foundation Permanent Fund 61I Cafeteria Enterprise Fund 62I Charter Schools Enterprise Fund 63I Other Enterprise Fund 66I Warehouse Revolving Fund 67I Self-Insurance Fund 71I Retiree Benefit Fund 73I Foundation Private-Purpose Trust Fund AI Average Daily Attendance S S S CASH Cashflow Worksheet S CHG Change Order Form CI Interim Certification S ESMOE Every Student Succeeds Act Maintenance of Effort GS ICR Indirect Cost Rate Worksheet S MYPI Multiyear Projections - General Fund GS SIAI Summary of Interfund Activities - Projected Year Totals G 01CSI Criteria and Standards Review S

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Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 01I California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 06/08/2017) Page 1 Printed: 2/15/2018 1:44 PM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F)

  • A. REVENUES

1) LCFF Sources 8010-8099 109,064,726.00 108,758,591.00 74,693,962.84 108,758,591.00 0.00 0.0% 2) Federal Revenue 8100-8299 40,000.00 40,000.00 90,146.00 90,146.00 50,146.00 125.4% 3) Other State Revenue 8300-8599 2,405,060.00 4,410,149.00 1,938,623.21 4,410,149.00 0.00 0.0% 4) Other Local Revenue 8600-8799 8,130,500.00 8,269,934.00 3,652,752.89 8,272,824.00 2,890.00 0.0% 5) TOTAL, REVENUES 119,640,286.00 121,478,674.00 80,375,484.94 121,531,710.00

  • B. EXPENDITURES

1) Certificated Salaries 1000-1999 53,509,645.00 53,551,268.00 26,667,900.24 53,551,268.00 0.00 0.0% 2) Classified Salaries 2000-2999 13,319,570.00 14,308,198.00 7,951,793.67 14,312,548.00 (4,350.00) 0.0% 3) Employee Benefits 3000-3999 20,717,841.00 20,746,757.00 10,962,297.13 20,746,757.00 0.00 0.0% 4) Books and Supplies 4000-4999 4,142,678.00 5,254,320.00 1,461,630.41 5,238,295.00 16,025.00 0.3% 5) Services and Other Operating Expenditures 5000-5999 13,150,587.00 13,847,330.00 6,382,298.04 13,867,729.00 (20,399.00)

  • 0.1%

6) Capital Outlay 6000-6999 2,910.00 44,480.00 27,734.87 50,635.00 (6,155.00)

  • 13.8%

7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 899,888.00 899,888.00 31,151.39 899,888.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 (422,656.00) (409,189.00) 0.00 (409,189.00) 0.00 0.0% 9) TOTAL, EXPENDITURES 105,320,463.00 108,243,052.00 53,484,805.75 108,257,931.00

  • C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 14,319,823.00 13,235,622.00 26,890,679.19 13,273,779.00

  • D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In 8900-8929 503,770.00 503,770.00 0.00 503,770.00 0.00 0.0% b) Transfers Out 7600-7629 727,046.00 727,046.00 (334.47) 727,046.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 (17,349,242.00) (17,963,150.00) 0.00 (17,963,150.00) 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES (17,572,518.00) (18,186,426.00) 334.47 (18,186,426.00)

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Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 01I California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 06/08/2017) Page 2 Printed: 2/15/2018 1:44 PM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F)

  • E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4) (3,252,695.00) (4,950,804.00) 26,891,013.66 (4,912,647.00)

  • F. FUND BALANCE, RESERVES

1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 21,799,466.83 24,474,571.52 24,474,571.52 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 404,640.11 404,640.11 New c) As of July 1 - Audited (F1a + F1b) 21,799,466.83 24,474,571.52 24,879,211.63 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 21,799,466.83 24,474,571.52 24,879,211.63 2) Ending Balance, June 30 (E + F1e) 18,546,771.83 19,523,767.52 19,966,564.63 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 15,000.00 15,000.00 15,000.00 Stores 9712 50,000.00 50,000.00 50,000.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Restricted 9740 0.00 0.00 0.00 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Commitments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 0.00 0.00 0.00 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 3,247,292.00 3,247,738.00 Unassigned/Unappropriated Amount 9790 18,481,771.83 16,211,475.52 16,653,826.63

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Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 01I California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 06/08/2017) Page 3 Printed: 2/15/2018 1:44 PM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) LCFF SOURCES Principal Apportionment State Aid - Current Year 8011 85,183,855.00 79,377,033.00 56,050,745.00 79,377,033.00 0.00 0.0% Education Protection Account State Aid - Current Year 8012 16,340,121.00 16,180,231.00 8,238,544.00 16,180,231.00 0.00 0.0% State Aid - Prior Years 8019 0.00 0.00 0.00 0.00 0.00 0.0% Tax Relief Subventions Homeowners' Exemptions 8021 91,567.00 91,567.00 44,574.21 91,567.00 0.00 0.0% Timber Yield Tax 8022 0.00 0.00 0.00 0.00 0.00 0.0% Other Subventions/In-Lieu Taxes 8029 0.00 0.00 0.00 0.00 0.00 0.0% County & District Taxes Secured Roll Taxes 8041 8,335,042.00 8,335,042.00 4,893,793.15 8,335,042.00 0.00 0.0% Unsecured Roll Taxes 8042 295,717.00 353,504.00 361,233.07 353,504.00 0.00 0.0% Prior Years' Taxes 8043 0.00 75,727.00 76,118.29 75,727.00 0.00 0.0% Supplemental Taxes 8044 206,870.00 206,870.00 213,620.92 206,870.00 0.00 0.0% Education Revenue Augmentation Fund (ERAF) 8045 (1,902,681.00) (1,902,681.00) (1,015,586.33) (1,902,681.00) 0.00 0.0% Community Redevelopment Funds (SB 617/699/1992) 8047 514,235.00 6,032,583.00 5,821,802.72 6,032,583.00 0.00 0.0% Penalties and Interest from Delinquent Taxes 8048 0.00 8,715.00 9,117.81 8,715.00 0.00 0.0% Miscellaneous Funds (EC 41604) Royalties and Bonuses 8081 0.00 0.00 0.00 0.00 0.00 0.0% Other In-Lieu Taxes 8082 0.00 0.00 0.00 0.00 0.00 0.0% Less: Non-LCFF (50%) Adjustment 8089 0.00 0.00 0.00 0.00 0.00 0.0% Subtotal, LCFF Sources 109,064,726.00 108,758,591.00 74,693,962.84 108,758,591.00 0.00 0.0% LCFF Transfers Unrestricted LCFF Transfers - Current Year 0000 8091 0.00 0.00 0.00 0.00 0.00 0.0% All Other LCFF Transfers - Current Year All Other 8091 0.00 0.00 0.00 0.00 0.00 0.0% Transfers to Charter Schools in Lieu of Property Taxes 8096 0.00 0.00 0.00 0.00 0.00 0.0% Property Taxes Transfers 8097 0.00 0.00 0.00 0.00 0.00 0.0% LCFF/Revenue Limit Transfers - Prior Years 8099 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, LCFF SOURCES 109,064,726.00 108,758,591.00 74,693,962.84 108,758,591.00 0.00 0.0% FEDERAL REVENUE Maintenance and Operations 8110 0.00 0.00 0.00 0.00 0.00 0.0% Special Education Entitlement 8181 0.00 0.00 0.00 0.00 Special Education Discretionary Grants 8182 0.00 0.00 0.00 0.00 Child Nutrition Programs 8220 0.00 0.00 0.00 0.00 Donated Food Commodities 8221 0.00 0.00 0.00 0.00 Forest Reserve Funds 8260 0.00 0.00 0.00 0.00 0.00 0.0% Flood Control Funds 8270 0.00 0.00 0.00 0.00 0.00 0.0% Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00 0.00 0.0% FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0% Interagency Contracts Between LEAs 8285 0.00 0.00 0.00 0.00 0.00 0.0% Pass-Through Revenues from Federal Sources 8287 0.00 0.00 0.00 0.00 Title I, Part A, Basic 3010 8290 Title I, Part D, Local Delinquent Programs 3025 8290 Title II, Part A, Educator Quality 4035 8290

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Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 01I California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 06/08/2017) Page 4 Printed: 2/15/2018 1:44 PM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) Title III, Part A, Immigrant Education Program 4201 8290 Title III, Part A, English Learner Program 4203 8290 Title V, Part B, Public Charter Schools Grant Program (PCSGP) (NCLB) 4610 8290 Other NCLB / Every Student Succeeds Act 3012-3020, 3030- 3199, 4036-4126, 5510 8290 Career and Technical Education 3500-3599 8290 All Other Federal Revenue All Other 8290 40,000.00 40,000.00 90,146.00 90,146.00 50,146.00 125.4% TOTAL, FEDERAL REVENUE 40,000.00 40,000.00 90,146.00 90,146.00 50,146.00 125.4% OTHER STATE REVENUE Other State Apportionments ROC/P Entitlement Prior Years 6360 8319 Special Education Master Plan Current Year 6500 8311 Prior Years 6500 8319 All Other State Apportionments - Current Year All Other 8311 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Apportionments - Prior Years All Other 8319 0.00 0.00 0.00 0.00 0.00 0.0% Child Nutrition Programs 8520 0.00 0.00 0.00 0.00 Mandated Costs Reimbursements 8550 383,162.00 2,388,251.00 1,081,301.00 2,388,251.00 0.00 0.0% Lottery - Unrestricted and Instructional Materials 8560 1,982,968.00 1,982,968.00 849,862.21 1,982,968.00 0.00 0.0% Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 Other Subventions/In-Lieu Taxes 8576 0.00 0.00 0.00 0.00 Pass-Through Revenues from State Sources 8587 0.00 0.00 0.00 0.00 0.00 0.0% After School Education and Safety (ASES) 6010 8590 Charter School Facility Grant 6030 8590 Career Technical Education Incentive Grant Program 6387 8590 Drug/Alcohol/Tobacco Funds 6650, 6690 8590 California Clean Energy Jobs Act 6230 8590 Specialized Secondary 7370 8590 American Indian Early Childhood Education 7210 8590 Quality Education Investment Act 7400 8590 Common Core State Standards Implementation 7405 8590 All Other State Revenue All Other 8590 38,930.00 38,930.00 7,460.00 38,930.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 2,405,060.00 4,410,149.00 1,938,623.21 4,410,149.00 0.00 0.0%

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Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 01I California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 06/08/2017) Page 5 Printed: 2/15/2018 1:44 PM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) OTHER LOCAL REVENUE Other Local Revenue County and District Taxes Other Restricted Levies Secured Roll 8615 0.00 0.00 0.00 0.00 Unsecured Roll 8616 0.00 0.00 0.00 0.00 Prior Years' Taxes 8617 0.00 0.00 0.00 0.00 Supplemental Taxes 8618 0.00 0.00 0.00 0.00 Non-Ad Valorem Taxes Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0% Other 8622 0.00 0.00 0.00 0.00 0.00 0.0% Community Redevelopment Funds Not Subject to LCFF Deduction 8625 0.00 0.00 0.00 0.00 Penalties and Interest from Delinquent Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Sale of Publications 8632 0.00 0.00 0.00 0.00 0.00 0.0% Food Service Sales 8634 0.00 0.00 0.00 0.00 0.00 0.0% All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0% Leases and Rentals 8650 105,000.00 105,000.00 45,964.00 105,000.00 0.00 0.0% Interest 8660 350,000.00 350,000.00 93,525.31 350,000.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% Fees and Contracts Adult Education Fees 8671 0.00 0.00 0.00 0.00 0.00 0.0% Non-Resident Students 8672 0.00 0.00 0.00 0.00 0.00 0.0% Transportation Fees From Individuals 8675 0.00 0.00 0.00 0.00 0.00 0.0% Interagency Services 8677 1,900,000.00 1,900,000.00 319,809.78 1,900,000.00 0.00 0.0% Mitigation/Developer Fees 8681 0.00 0.00 0.00 0.00 0.00 0.0% All Other Fees and Contracts 8689 0.00 0.00 0.00 0.00 0.00 0.0% Other Local Revenue Plus: Misc Funds Non-LCFF (50%) Adjustment 8691 0.00 0.00 0.00 0.00 0.00 0.0% Pass-Through Revenues From Local Sources 8697 0.00 0.00 0.00 0.00 All Other Local Revenue 8699 5,775,500.00 5,914,934.00 3,193,453.80 5,917,824.00 2,890.00 0.0% Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In 8781-8783 0.00 0.00 0.00 0.00 0.00 0.0% Transfers Of Apportionments Special Education SELPA Transfers From Districts or Charter Schools 6500 8791 From County Offices 6500 8792 From JPAs 6500 8793 ROC/P Transfers From Districts or Charter Schools 6360 8791 From County Offices 6360 8792 From JPAs 6360 8793 Other Transfers of Apportionments From Districts or Charter Schools All Other 8791 0.00 0.00 0.00 0.00 0.00 0.0% From County Offices All Other 8792 0.00 0.00 0.00 0.00 0.00 0.0% From JPAs All Other 8793 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 8,130,500.00 8,269,934.00 3,652,752.89 8,272,824.00 2,890.00 0.0% TOTAL, REVENUES 119,640,286.00 121,478,674.00 80,375,484.94 121,531,710.00 53,036.00 0.0%

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Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 01I California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 06/08/2017) Page 6 Printed: 2/15/2018 1:44 PM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) Certificated Teachers' Salaries 1100 47,551,131.00 47,597,737.00 23,548,076.69 47,597,737.00 0.00 0.0% Certificated Pupil Support Salaries 1200 892,198.00 892,198.00 503,553.63 892,198.00 0.00 0.0% Certificated Supervisors' and Administrators' Salaries 1300 5,066,316.00 5,061,333.00 2,616,269.92 5,061,333.00 0.00 0.0% Other Certificated Salaries 1900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CERTIFICATED SALARIES 53,509,645.00 53,551,268.00 26,667,900.24 53,551,268.00 0.00 0.0% CLASSIFIED SALARIES Classified Instructional Salaries 2100 1,467,103.00 1,509,761.00 934,935.89 1,514,111.00 (4,350.00)

  • 0.3%

Classified Support Salaries 2200 3,365,864.00 3,375,043.00 1,938,579.78 3,375,043.00 0.00 0.0% Classified Supervisors' and Administrators' Salaries 2300 676,946.00 676,946.00 410,882.15 676,946.00 0.00 0.0% Clerical, Technical and Office Salaries 2400 3,896,242.00 3,914,746.00 2,324,245.22 3,914,746.00 0.00 0.0% Other Classified Salaries 2900 3,913,415.00 4,831,702.00 2,343,150.63 4,831,702.00 0.00 0.0% TOTAL, CLASSIFIED SALARIES 13,319,570.00 14,308,198.00 7,951,793.67 14,312,548.00 (4,350.00) 0.0% EMPLOYEE BENEFITS STRS 3101-3102 7,454,962.00 7,458,628.00 3,771,867.40 7,458,628.00 0.00 0.0% PERS 3201-3202 1,530,694.00 1,536,234.00 895,904.77 1,536,234.00 0.00 0.0% OASDI/Medicare/Alternative 3301-3302 1,667,918.00 1,682,532.00 880,498.39 1,682,532.00 0.00 0.0% Health and Welfare Benefits 3401-3402 6,883,526.00 6,882,767.00 3,576,586.62 6,882,767.00 0.00 0.0% Unemployment Insurance 3501-3502 33,996.00 34,974.00 17,306.90 34,974.00 0.00 0.0% Workers' Compensation 3601-3602 1,079,768.00 1,087,388.00 558,363.32 1,087,388.00 0.00 0.0% OPEB, Allocated 3701-3702 503,770.00 503,770.00 218,399.86 503,770.00 0.00 0.0% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 1,563,207.00 1,560,464.00 1,043,369.87 1,560,464.00 0.00 0.0% TOTAL, EMPLOYEE BENEFITS 20,717,841.00 20,746,757.00 10,962,297.13 20,746,757.00 0.00 0.0% BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.00 0.00 0.00 0.0% Books and Other Reference Materials 4200 152,510.00 158,206.00 52,495.31 156,206.00 2,000.00 1.3% Materials and Supplies 4300 3,595,792.00 4,609,844.00 1,302,909.33 4,597,819.00 12,025.00 0.3% Noncapitalized Equipment 4400 394,376.00 486,270.00 106,225.77 484,270.00 2,000.00 0.4% Food 4700 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, BOOKS AND SUPPLIES 4,142,678.00 5,254,320.00 1,461,630.41 5,238,295.00 16,025.00 0.3% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 4,587,500.00 4,989,710.00 1,711,065.64 4,989,710.00 0.00 0.0% Travel and Conferences 5200 182,674.00 207,395.00 103,824.36 218,279.00 (10,884.00)

  • 5.2%

Dues and Memberships 5300 40,574.00 46,391.00 39,585.82 46,391.00 0.00 0.0% Insurance 5400-5450 979,053.00 975,053.00 681,182.42 975,053.00 0.00 0.0% Operations and Housekeeping Services 5500 2,579,550.00 2,597,841.00 1,314,516.02 2,597,841.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 378,844.00 472,249.00 109,803.70 473,249.00 (1,000.00)

  • 0.2%

Transfers of Direct Costs 5710 (166.00) (166.00) 0.00 (166.00) 0.00 0.0% Transfers of Direct Costs - Interfund 5750 (21,000.00) (16,722.00) 10,815.50 (16,722.00) 0.00 0.0% Professional/Consulting Services and Operating Expenditures 5800 4,147,611.00 4,265,179.00 2,328,010.38 4,273,694.00 (8,515.00)

  • 0.2%

Communications 5900 275,947.00 310,400.00 83,494.20 310,400.00 0.00 0.0% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 13,150,587.00 13,847,330.00 6,382,298.04 13,867,729.00 (20,399.00)

  • 0.1%
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Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 01I California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 06/08/2017) Page 7 Printed: 2/15/2018 1:44 PM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) CAPITAL OUTLAY Land 6100 0.00 0.00 0.00 0.00 0.00 0.0% Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0% Buildings and Improvements of Buildings 6200 0.00 0.00 0.00 0.00 0.00 0.0% Books and Media for New School Libraries

  • r Major Expansion of School Libraries

6300 0.00 0.00 0.00 0.00 0.00 0.0% Equipment 6400 2,910.00 44,480.00 27,734.87 50,635.00 (6,155.00)

  • 13.8%

Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 2,910.00 44,480.00 27,734.87 50,635.00 (6,155.00)

  • 13.8%

OTHER OUTGO (excluding Transfers of Indirect Costs) Tuition Tuition for Instruction Under Interdistrict Attendance Agreements 7110 0.00 0.00 0.00 0.00 0.00 0.0% State Special Schools 7130 0.00 0.00 0.00 0.00 0.00 0.0% Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools 7141 542.00 542.00 0.00 542.00 0.00 0.0% Payments to County Offices 7142 899,346.00 899,346.00 31,151.39 899,346.00 0.00 0.0% Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Pass-Through Revenues To Districts or Charter Schools 7211 0.00 0.00 0.00 0.00 0.00 0.0% To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.0% To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0% Special Education SELPA Transfers of Apportionments To Districts or Charter Schools 6500 7221 To County Offices 6500 7222 To JPAs 6500 7223 ROC/P Transfers of Apportionments To Districts or Charter Schools 6360 7221 To County Offices 6360 7222 To JPAs 6360 7223 Other Transfers of Apportionments All Other 7221-7223 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers 7281-7283 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers Out to All Others 7299 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 899,888.00 899,888.00 31,151.39 899,888.00 0.00 0.0% OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs 7310 (251,760.00) (238,293.00) 0.00 (238,293.00) 0.00 0.0% Transfers of Indirect Costs - Interfund 7350 (170,896.00) (170,896.00) 0.00 (170,896.00) 0.00 0.0% TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (422,656.00) (409,189.00) 0.00 (409,189.00) 0.00 0.0% TOTAL, EXPENDITURES 105,320,463.00 108,243,052.00 53,484,805.75 108,257,931.00 (14,879.00) 0.0%

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SLIDE 12

Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 01I California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 06/08/2017) Page 8 Printed: 2/15/2018 1:44 PM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: Special Reserve Fund 8912 0.00 0.00 0.00 0.00 0.00 0.0% From: Bond Interest and Redemption Fund 8914 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers In 8919 503,770.00 503,770.00 0.00 503,770.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 503,770.00 503,770.00 0.00 503,770.00 0.00 0.0% INTERFUND TRANSFERS OUT To: Child Development Fund 7611 0.00 0.00 0.00 0.00 0.00 0.0% To: Special Reserve Fund 7612 0.00 0.00 0.00 0.00 0.00 0.0% To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.0% To: Cafeteria Fund 7616 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 727,046.00 727,046.00 (334.47) 727,046.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 727,046.00 727,046.00 (334.47) 727,046.00 0.00 0.0% OTHER SOURCES/USES SOURCES State Apportionments Emergency Apportionments 8931 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds Proceeds from Sale/Lease- Purchase of Land/Buildings 8953 0.00 0.00 0.00 0.00 0.00 0.0% Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Certificates

  • f Participation

8971 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 (17,349,242.00) (17,963,150.00) 0.00 (17,963,150.00) 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS (17,349,242.00) (17,963,150.00) 0.00 (17,963,150.00) 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (17,572,518.00) (18,186,426.00) 334.47 (18,186,426.00) 0.00 0.0%

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SLIDE 13

Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 01I California Dept of Education SACS Financial Repor04/10/2017) Page 1 Printed: 2/15/2018 1:44 PM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F)

  • A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 3,759,164.00 4,128,661.00 865,280.46 4,128,661.00 0.00 0.0% 3) Other State Revenue 8300-8599 4,890,126.00 4,890,126.00 272,134.12 4,890,126.00 0.00 0.0% 4) Other Local Revenue 8600-8799 7,199,013.00 7,199,013.00 3,692,192.70 7,199,013.00 0.00 0.0% 5) TOTAL, REVENUES 15,848,303.00 16,217,800.00 4,829,607.28 16,217,800.00

  • B. EXPENDITURES

1) Certificated Salaries 1000-1999 11,684,402.00 11,939,794.00 5,914,877.62 11,942,294.00 (2,500.00) 0.0% 2) Classified Salaries 2000-2999 6,393,692.00 6,631,561.00 4,057,233.46 6,637,561.00 (6,000.00)

  • 0.1%

3) Employee Benefits 3000-3999 8,698,920.00 8,828,684.00 2,693,667.83 8,828,684.00 0.00 0.0% 4) Books and Supplies 4000-4999 2,772,059.00 2,779,809.00 622,421.72 2,774,884.00 4,925.00 0.2% 5) Services and Other Operating Expenditures 5000-5999 3,662,132.00 3,893,492.00 1,394,178.31 3,889,917.00 3,575.00 0.1% 6) Capital Outlay 6000-6999 877,104.00 1,115,897.00 570,135.62 1,115,897.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 251,760.00 238,293.00 0.00 238,293.00 0.00 0.0% 9) TOTAL, EXPENDITURES 34,340,069.00 35,427,530.00 15,252,514.56 35,427,530.00

  • C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (18,491,766.00) (19,209,730.00) (10,422,907.28) (19,209,730.00)

  • D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0% b) Transfers Out 7600-7629 2,238,300.00 2,238,300.00 334.47 2,238,300.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 17,349,242.00 17,963,150.00 0.00 17,963,150.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 15,110,942.00 15,724,850.00 (334.47) 15,724,850.00

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SLIDE 14

Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 01I California Dept of Education SACS Financial Repor04/10/2017) Page 2 Printed: 2/15/2018 1:44 PM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F)

  • E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4) (3,380,824.00) (3,484,880.00) (10,423,241.75) (3,484,880.00)

  • F. FUND BALANCE, RESERVES

1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 3,701,118.64 4,051,222.05 4,051,222.05 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 3,701,118.64 4,051,222.05 4,051,222.05 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 3,701,118.64 4,051,222.05 4,051,222.05 2) Ending Balance, June 30 (E + F1e) 320,294.64 566,342.05 566,342.05 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.00 Stores 9712 0.00 0.00 0.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Restricted 9740 320,295.24 566,342.05 566,342.05 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Commitments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 0.00 0.00 0.00 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 Unassigned/Unappropriated Amount 9790 (0.60) 0.00 0.00

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SLIDE 15

Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 01I California Dept of Education SACS Financial Repor04/10/2017) Page 3 Printed: 2/15/2018 1:44 PM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) LCFF SOURCES Principal Apportionment State Aid - Current Year 8011 0.00 0.00 0.00 0.00 Education Protection Account State Aid - Current Year 8012 0.00 0.00 0.00 0.00 State Aid - Prior Years 8019 0.00 0.00 0.00 0.00 Tax Relief Subventions Homeowners' Exemptions 8021 0.00 0.00 0.00 0.00 Timber Yield Tax 8022 0.00 0.00 0.00 0.00 Other Subventions/In-Lieu Taxes 8029 0.00 0.00 0.00 0.00 County & District Taxes Secured Roll Taxes 8041 0.00 0.00 0.00 0.00 Unsecured Roll Taxes 8042 0.00 0.00 0.00 0.00 Prior Years' Taxes 8043 0.00 0.00 0.00 0.00 Supplemental Taxes 8044 0.00 0.00 0.00 0.00 Education Revenue Augmentation Fund (ERAF) 8045 0.00 0.00 0.00 0.00 Community Redevelopment Funds (SB 617/699/1992) 8047 0.00 0.00 0.00 0.00 Penalties and Interest from Delinquent Taxes 8048 0.00 0.00 0.00 0.00 Miscellaneous Funds (EC 41604) Royalties and Bonuses 8081 0.00 0.00 0.00 0.00 Other In-Lieu Taxes 8082 0.00 0.00 0.00 0.00 Less: Non-LCFF (50%) Adjustment 8089 0.00 0.00 0.00 0.00 Subtotal, LCFF Sources 0.00 0.00 0.00 0.00 LCFF Transfers Unrestricted LCFF Transfers - Current Year 0000 8091 All Other LCFF Transfers - Current Year All Other 8091 0.00 0.00 0.00 0.00 0.00 0.0% Transfers to Charter Schools in Lieu of Property Taxes 8096 0.00 0.00 0.00 0.00 Property Taxes Transfers 8097 0.00 0.00 0.00 0.00 0.00 0.0% LCFF/Revenue Limit Transfers - Prior Years 8099 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, LCFF SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% FEDERAL REVENUE Maintenance and Operations 8110 0.00 0.00 0.00 0.00 0.00 0.0% Special Education Entitlement 8181 2,326,461.00 2,326,461.00 0.00 2,326,461.00 0.00 0.0% Special Education Discretionary Grants 8182 0.00 7,000.00 0.00 7,000.00 0.00 0.0% Child Nutrition Programs 8220 0.00 0.00 0.00 0.00 0.00 0.0% Donated Food Commodities 8221 0.00 0.00 0.00 0.00 0.00 0.0% Forest Reserve Funds 8260 0.00 0.00 0.00 0.00 Flood Control Funds 8270 0.00 0.00 0.00 0.00 Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00 FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0% Interagency Contracts Between LEAs 8285 0.00 0.00 0.00 0.00 0.00 0.0% Pass-Through Revenues from Federal Sources 8287 0.00 0.00 0.00 0.00 0.00 0.0% Title I, Part A, Basic 3010 8290 1,021,546.00 1,248,145.00 499,149.90 1,248,145.00 0.00 0.0% Title I, Part D, Local Delinquent Programs 3025 8290 0.00 0.00 0.00 0.00 0.00 0.0% Title II, Part A, Educator Quality 4035 8290 111,836.00 226,517.00 96,477.00 226,517.00 0.00 0.0%

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SLIDE 16

Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 01I California Dept of Education SACS Financial Repor04/10/2017) Page 4 Printed: 2/15/2018 1:44 PM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) Title III, Part A, Immigrant Education Program 4201 8290 31,208.00 34,785.00 15,101.14 34,785.00 0.00 0.0% Title III, Part A, English Learner Program 4203 8290 118,113.00 125,753.00 40,275.00 125,753.00 0.00 0.0% Title V, Part B, Public Charter Schools Grant Program (PCSGP) (NCLB) 4610 8290 0.00 0.00 0.00 0.00 0.00 0.0% Other NCLB / Every Student Succeeds Act 3012-3020, 3030- 3199, 4036-4126, 5510 8290 0.00 0.00 0.00 0.00 0.00 0.0% Career and Technical Education 3500-3599 8290 0.00 0.00 0.00 0.00 0.00 0.0% All Other Federal Revenue All Other 8290 150,000.00 160,000.00 214,277.42 160,000.00 0.00 0.0% TOTAL, FEDERAL REVENUE 3,759,164.00 4,128,661.00 865,280.46 4,128,661.00 0.00 0.0% OTHER STATE REVENUE Other State Apportionments ROC/P Entitlement Prior Years 6360 8319 0.00 0.00 0.00 0.00 0.00 0.0% Special Education Master Plan Current Year 6500 8311 0.00 0.00 0.00 0.00 0.00 0.0% Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Apportionments - Current Year All Other 8311 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Apportionments - Prior Years All Other 8319 0.00 0.00 0.00 0.00 0.00 0.0% Child Nutrition Programs 8520 0.00 0.00 0.00 0.00 0.00 0.0% Mandated Costs Reimbursements 8550 0.00 0.00 0.00 0.00 Lottery - Unrestricted and Instructional Materia 8560 580,099.00 580,099.00 76,160.62 580,099.00 0.00 0.0% Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 0.00 0.0% Other Subventions/In-Lieu Taxes 8576 0.00 0.00 0.00 0.00 0.00 0.0% Pass-Through Revenues from State Sources 8587 0.00 0.00 0.00 0.00 0.00 0.0% After School Education and Safety (ASES) 6010 8590 0.00 0.00 0.00 0.00 0.00 0.0% Charter School Facility Grant 6030 8590 0.00 0.00 0.00 0.00 0.00 0.0% Career Technical Education Incentive Grant Program 6387 8590 0.00 0.00 0.00 0.00 0.00 0.0% Drug/Alcohol/Tobacco Funds 6650, 6690 8590 0.00 0.00 0.00 0.00 0.00 0.0% California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.00 0.00 0.00 0.0% Specialized Secondary 7370 8590 0.00 0.00 0.00 0.00 0.00 0.0% American Indian Early Childhood Education 7210 8590 0.00 0.00 0.00 0.00 0.00 0.0% Quality Education Investment Act 7400 8590 0.00 0.00 0.00 0.00 0.00 0.0% Common Core State Standards Implementation 7405 8590 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Revenue All Other 8590 4,310,027.00 4,310,027.00 195,973.50 4,310,027.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 4,890,126.00 4,890,126.00 272,134.12 4,890,126.00 0.00 0.0%

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SLIDE 17

Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 01I California Dept of Education SACS Financial Repor04/10/2017) Page 5 Printed: 2/15/2018 1:44 PM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) OTHER LOCAL REVENUE Other Local Revenue County and District Taxes Other Restricted Levies Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.0% Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.0% Prior Years' Taxes 8617 0.00 0.00 0.00 0.00 0.00 0.0% Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.0% Non-Ad Valorem Taxes Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0% Other 8622 0.00 0.00 0.00 0.00 0.00 0.0% Community Redevelopment Funds Not Subject to LCFF Deduction 8625 2,238,300.00 2,238,300.00 1,438,958.70 2,238,300.00 0.00 0.0% Penalties and Interest from Delinquent Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0% Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Sale of Publications 8632 0.00 0.00 0.00 0.00 0.00 0.0% Food Service Sales 8634 0.00 0.00 0.00 0.00 0.00 0.0% All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0% Leases and Rentals 8650 0.00 0.00 0.00 0.00 0.00 0.0% Interest 8660 0.00 0.00 0.00 0.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% Fees and Contracts Adult Education Fees 8671 0.00 0.00 0.00 0.00 Non-Resident Students 8672 0.00 0.00 0.00 0.00 Transportation Fees From Individuals 8675 0.00 0.00 0.00 0.00 0.00 0.0% Interagency Services 8677 0.00 0.00 0.00 0.00 0.00 0.0% Mitigation/Developer Fees 8681 0.00 0.00 0.00 0.00 0.00 0.0% All Other Fees and Contracts 8689 0.00 0.00 0.00 0.00 0.00 0.0% Other Local Revenue Plus: Misc Funds Non-LCFF (50%) Adjustme 8691 0.00 0.00 0.00 0.00 Pass-Through Revenues From Local Sources 8697 0.00 0.00 0.00 0.00 0.00 0.0% All Other Local Revenue 8699 0.00 0.00 0.00 0.00 0.00 0.0% Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In 8781-8783 0.00 0.00 0.00 0.00 0.00 0.0% Transfers Of Apportionments Special Education SELPA Transfers From Districts or Charter Schools 6500 8791 0.00 0.00 0.00 0.00 0.00 0.0% From County Offices 6500 8792 4,960,713.00 4,960,713.00 2,253,234.00 4,960,713.00 0.00 0.0% From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.00 0.0% ROC/P Transfers From Districts or Charter Schools 6360 8791 0.00 0.00 0.00 0.00 0.00 0.0% From County Offices 6360 8792 0.00 0.00 0.00 0.00 0.00 0.0% From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.00 0.0% Other Transfers of Apportionments From Districts or Charter Schools All Other 8791 0.00 0.00 0.00 0.00 0.00 0.0% From County Offices All Other 8792 0.00 0.00 0.00 0.00 0.00 0.0% From JPAs All Other 8793 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 7,199,013.00 7,199,013.00 3,692,192.70 7,199,013.00 0.00 0.0% TOTAL, REVENUES 15,848,303.00 16,217,800.00 4,829,607.28 16,217,800.00 0.00 0.0%

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SLIDE 18

Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 01I California Dept of Education SACS Financial Repor04/10/2017) Page 6 Printed: 2/15/2018 1:44 PM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) CERTIFICATED SALARIES Certificated Teachers' Salaries 1100 9,168,202.00 9,305,687.00 4,505,807.92 9,308,187.00 (2,500.00) 0.0% Certificated Pupil Support Salaries 1200 1,820,877.00 1,877,589.00 997,992.34 1,877,589.00 0.00 0.0% Certificated Supervisors' and Administrators' Salaries 1300 695,323.00 756,518.00 411,077.36 756,518.00 0.00 0.0% Other Certificated Salaries 1900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CERTIFICATED SALARIES 11,684,402.00 11,939,794.00 5,914,877.62 11,942,294.00 (2,500.00) 0.0% CLASSIFIED SALARIES Classified Instructional Salaries 2100 4,834,692.00 4,966,361.00 3,138,090.41 4,972,361.00 (6,000.00)

  • 0.1%

Classified Support Salaries 2200 1,160,009.00 1,255,209.00 683,346.08 1,255,209.00 0.00 0.0% Classified Supervisors' and Administrators' Salaries 2300 101,753.00 101,753.00 59,355.94 101,753.00 0.00 0.0% Clerical, Technical and Office Salaries 2400 297,238.00 308,238.00 176,441.03 308,238.00 0.00 0.0% Other Classified Salaries 2900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CLASSIFIED SALARIES 6,393,692.00 6,631,561.00 4,057,233.46 6,637,561.00 (6,000.00)

  • 0.1%

EMPLOYEE BENEFITS STRS 3101-3102 5,531,463.00 5,573,973.00 825,864.41 5,573,973.00 0.00 0.0% PERS 3201-3202 520,209.00 556,546.00 365,840.04 556,546.00 0.00 0.0% OASDI/Medicare/Alternative 3301-3302 529,462.00 553,362.00 308,047.29 553,362.00 0.00 0.0% Health and Welfare Benefits 3401-3402 1,751,536.00 1,759,459.00 996,883.27 1,759,459.00 0.00 0.0% Unemployment Insurance 3501-3502 9,095.00 9,384.00 4,968.57 9,384.00 0.00 0.0% Workers' Compensation 3601-3602 289,098.00 299,260.00 160,056.75 299,260.00 0.00 0.0% OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 68,057.00 76,700.00 32,007.50 76,700.00 0.00 0.0% TOTAL, EMPLOYEE BENEFITS 8,698,920.00 8,828,684.00 2,693,667.83 8,828,684.00 0.00 0.0% BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials 4100 452,316.00 460,232.00 65,512.58 460,232.00 0.00 0.0% Books and Other Reference Materials 4200 150,343.00 239,046.00 62,716.97 245,546.00 (6,500.00)

  • 2.7%

Materials and Supplies 4300 2,159,034.00 2,050,789.00 476,799.32 2,037,564.00 13,225.00 0.6% Noncapitalized Equipment 4400 10,366.00 29,742.00 17,392.85 31,542.00 (1,800.00)

  • 6.1%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, BOOKS AND SUPPLIES 2,772,059.00 2,779,809.00 622,421.72 2,774,884.00 4,925.00 0.2% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 1,112,689.00 989,702.00 335,261.83 989,702.00 0.00 0.0% Travel and Conferences 5200 200,658.00 223,890.00 39,025.09 221,390.00 2,500.00 1.1% Dues and Memberships 5300 0.00 270.00 270.00 270.00 0.00 0.0% Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0% Operations and Housekeeping Services 5500 0.00 0.00 0.00 0.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 1,436,750.00 1,531,627.00 656,299.85 1,531,627.00 0.00 0.0% Transfers of Direct Costs 5710 166.00 166.00 0.00 166.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.00 0.00 0.00 0.0% Professional/Consulting Services and Operating Expenditures 5800 905,719.00 1,141,687.00 362,389.37 1,140,612.00 1,075.00 0.1% Communications 5900 6,150.00 6,150.00 932.17 6,150.00 0.00 0.0% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 3,662,132.00 3,893,492.00 1,394,178.31 3,889,917.00 3,575.00 0.1%

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SLIDE 19

Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 01I California Dept of Education SACS Financial Repor04/10/2017) Page 7 Printed: 2/15/2018 1:44 PM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) CAPITAL OUTLAY Land 6100 0.00 0.00 0.00 0.00 0.00 0.0% Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0% Buildings and Improvements of Buildings 6200 791,743.00 1,040,897.00 542,794.72 1,040,897.00 0.00 0.0% Books and Media for New School Libraries

  • r Major Expansion of School Libraries

6300 0.00 0.00 0.00 0.00 0.00 0.0% Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0% Equipment Replacement 6500 85,361.00 75,000.00 27,340.90 75,000.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 877,104.00 1,115,897.00 570,135.62 1,115,897.00 0.00 0.0% OTHER OUTGO (excluding Transfers of Indirect Costs) Tuition Tuition for Instruction Under Interdistrict Attendance Agreements 7110 0.00 0.00 0.00 0.00 0.00 0.0% State Special Schools 7130 0.00 0.00 0.00 0.00 0.00 0.0% Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools 7141 0.00 0.00 0.00 0.00 0.00 0.0% Payments to County Offices 7142 0.00 0.00 0.00 0.00 0.00 0.0% Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Pass-Through Revenues To Districts or Charter Schools 7211 0.00 0.00 0.00 0.00 0.00 0.0% To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.0% To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0% Special Education SELPA Transfers of Apportionments To Districts or Charter Schools 6500 7221 0.00 0.00 0.00 0.00 0.00 0.0% To County Offices 6500 7222 0.00 0.00 0.00 0.00 0.00 0.0% To JPAs 6500 7223 0.00 0.00 0.00 0.00 0.00 0.0% ROC/P Transfers of Apportionments To Districts or Charter Schools 6360 7221 0.00 0.00 0.00 0.00 0.00 0.0% To County Offices 6360 7222 0.00 0.00 0.00 0.00 0.00 0.0% To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.00 0.0% Other Transfers of Apportionments All Other 7221-7223 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers 7281-7283 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers Out to All Others 7299 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.00 0.00 0.00 0.0% OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs 7310 251,760.00 238,293.00 0.00 238,293.00 0.00 0.0% Transfers of Indirect Costs - Interfund 7350 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 251,760.00 238,293.00 0.00 238,293.00 0.00 0.0% TOTAL, EXPENDITURES 34,340,069.00 35,427,530.00 15,252,514.56 35,427,530.00 0.00 0.0%

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SLIDE 20

Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 01I California Dept of Education SACS Financial Repor04/10/2017) Page 8 Printed: 2/15/2018 1:44 PM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: Special Reserve Fund 8912 0.00 0.00 0.00 0.00 0.00 0.0% From: Bond Interest and Redemption Fund 8914 0.00 0.00 0.00 0.00 Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.0% INTERFUND TRANSFERS OUT To: Child Development Fund 7611 0.00 0.00 0.00 0.00 0.00 0.0% To: Special Reserve Fund 7612 0.00 0.00 0.00 0.00 0.00 0.0% To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.0% To: Cafeteria Fund 7616 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 2,238,300.00 2,238,300.00 334.47 2,238,300.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 2,238,300.00 2,238,300.00 334.47 2,238,300.00 0.00 0.0% OTHER SOURCES/USES SOURCES State Apportionments Emergency Apportionments 8931 0.00 0.00 0.00 0.00 Proceeds Proceeds from Sale/Lease- Purchase of Land/Buildings 8953 0.00 0.00 0.00 0.00 0.00 0.0% Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Certificates

  • f Participation

8971 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 17,349,242.00 17,963,150.00 0.00 17,963,150.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 17,349,242.00 17,963,150.00 0.00 17,963,150.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 15,110,942.00 15,724,850.00 (334.47) 15,724,850.00 0.00 0.0%

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SLIDE 21

Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 01I California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 03/20/2017) Page 1 Printed: 2/15/2018 1:44 PM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F)

  • A. REVENUES

1) LCFF Sources 8010-8099 109,064,726.00 108,758,591.00 74,693,962.84 108,758,591.00 0.00 0.0% 2) Federal Revenue 8100-8299 3,799,164.00 4,168,661.00 955,426.46 4,218,807.00 50,146.00 1.2% 3) Other State Revenue 8300-8599 7,295,186.00 9,300,275.00 2,210,757.33 9,300,275.00 0.00 0.0% 4) Other Local Revenue 8600-8799 15,329,513.00 15,468,947.00 7,344,945.59 15,471,837.00 2,890.00 0.0% 5) TOTAL, REVENUES 135,488,589.00 137,696,474.00 85,205,092.22 137,749,510.00

  • B. EXPENDITURES

1) Certificated Salaries 1000-1999 65,194,047.00 65,491,062.00 32,582,777.86 65,493,562.00 (2,500.00) 0.0% 2) Classified Salaries 2000-2999 19,713,262.00 20,939,759.00 12,009,027.13 20,950,109.00 (10,350.00) 0.0% 3) Employee Benefits 3000-3999 29,416,761.00 29,575,441.00 13,655,964.96 29,575,441.00 0.00 0.0% 4) Books and Supplies 4000-4999 6,914,737.00 8,034,129.00 2,084,052.13 8,013,179.00 20,950.00 0.3% 5) Services and Other Operating Expenditures 5000-5999 16,812,719.00 17,740,822.00 7,776,476.35 17,757,646.00 (16,824.00)

  • 0.1%

6) Capital Outlay 6000-6999 880,014.00 1,160,377.00 597,870.49 1,166,532.00 (6,155.00)

  • 0.5%

7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 899,888.00 899,888.00 31,151.39 899,888.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 (170,896.00) (170,896.00) 0.00 (170,896.00) 0.00 0.0% 9) TOTAL, EXPENDITURES 139,660,532.00 143,670,582.00 68,737,320.31 143,685,461.00

  • C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (4,171,943.00) (5,974,108.00) 16,467,771.91 (5,935,951.00)

  • D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In 8900-8929 503,770.00 503,770.00 0.00 503,770.00 0.00 0.0% b) Transfers Out 7600-7629 2,965,346.00 2,965,346.00 0.00 2,965,346.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES (2,461,576.00) (2,461,576.00) 0.00 (2,461,576.00)

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SLIDE 22

Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 01I California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 03/20/2017) Page 2 Printed: 2/15/2018 1:44 PM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F)

  • E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4) (6,633,519.00) (8,435,684.00) 16,467,771.91 (8,397,527.00)

  • F. FUND BALANCE, RESERVES

1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 25,500,585.47 28,525,793.57 28,525,793.57 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 404,640.11 404,640.11 New c) As of July 1 - Audited (F1a + F1b) 25,500,585.47 28,525,793.57 28,930,433.68 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 25,500,585.47 28,525,793.57 28,930,433.68 2) Ending Balance, June 30 (E + F1e) 18,867,066.47 20,090,109.57 20,532,906.68 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 15,000.00 15,000.00 15,000.00 Stores 9712 50,000.00 50,000.00 50,000.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Restricted 9740 320,295.24 566,342.05 566,342.05 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Commitments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 0.00 0.00 0.00 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 3,247,292.00 3,247,738.00 Unassigned/Unappropriated Amount 9790 18,481,771.23 16,211,475.52 16,653,826.63

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SLIDE 23

Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 01I California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 03/20/2017) Page 3 Printed: 2/15/2018 1:44 PM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) LCFF SOURCES Principal Apportionment State Aid - Current Year 8011 85,183,855.00 79,377,033.00 56,050,745.00 79,377,033.00 0.00 0.0% Education Protection Account State Aid - Current Year 8012 16,340,121.00 16,180,231.00 8,238,544.00 16,180,231.00 0.00 0.0% State Aid - Prior Years 8019 0.00 0.00 0.00 0.00 0.00 0.0% Tax Relief Subventions Homeowners' Exemptions 8021 91,567.00 91,567.00 44,574.21 91,567.00 0.00 0.0% Timber Yield Tax 8022 0.00 0.00 0.00 0.00 0.00 0.0% Other Subventions/In-Lieu Taxes 8029 0.00 0.00 0.00 0.00 0.00 0.0% County & District Taxes Secured Roll Taxes 8041 8,335,042.00 8,335,042.00 4,893,793.15 8,335,042.00 0.00 0.0% Unsecured Roll Taxes 8042 295,717.00 353,504.00 361,233.07 353,504.00 0.00 0.0% Prior Years' Taxes 8043 0.00 75,727.00 76,118.29 75,727.00 0.00 0.0% Supplemental Taxes 8044 206,870.00 206,870.00 213,620.92 206,870.00 0.00 0.0% Education Revenue Augmentation Fund (ERAF) 8045 (1,902,681.00) (1,902,681.00) (1,015,586.33) (1,902,681.00) 0.00 0.0% Community Redevelopment Funds (SB 617/699/1992) 8047 514,235.00 6,032,583.00 5,821,802.72 6,032,583.00 0.00 0.0% Penalties and Interest from Delinquent Taxes 8048 0.00 8,715.00 9,117.81 8,715.00 0.00 0.0% Miscellaneous Funds (EC 41604) Royalties and Bonuses 8081 0.00 0.00 0.00 0.00 0.00 0.0% Other In-Lieu Taxes 8082 0.00 0.00 0.00 0.00 0.00 0.0% Less: Non-LCFF (50%) Adjustment 8089 0.00 0.00 0.00 0.00 0.00 0.0% Subtotal, LCFF Sources 109,064,726.00 108,758,591.00 74,693,962.84 108,758,591.00 0.00 0.0% LCFF Transfers Unrestricted LCFF Transfers - Current Year 0000 8091 0.00 0.00 0.00 0.00 0.00 0.0% All Other LCFF Transfers - Current Year All Other 8091 0.00 0.00 0.00 0.00 0.00 0.0% Transfers to Charter Schools in Lieu of Property Taxes 8096 0.00 0.00 0.00 0.00 0.00 0.0% Property Taxes Transfers 8097 0.00 0.00 0.00 0.00 0.00 0.0% LCFF/Revenue Limit Transfers - Prior Years 8099 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, LCFF SOURCES 109,064,726.00 108,758,591.00 74,693,962.84 108,758,591.00 0.00 0.0% FEDERAL REVENUE Maintenance and Operations 8110 0.00 0.00 0.00 0.00 0.00 0.0% Special Education Entitlement 8181 2,326,461.00 2,326,461.00 0.00 2,326,461.00 0.00 0.0% Special Education Discretionary Grants 8182 0.00 7,000.00 0.00 7,000.00 0.00 0.0% Child Nutrition Programs 8220 0.00 0.00 0.00 0.00 0.00 0.0% Donated Food Commodities 8221 0.00 0.00 0.00 0.00 0.00 0.0% Forest Reserve Funds 8260 0.00 0.00 0.00 0.00 0.00 0.0% Flood Control Funds 8270 0.00 0.00 0.00 0.00 0.00 0.0% Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00 0.00 0.0% FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0% Interagency Contracts Between LEAs 8285 0.00 0.00 0.00 0.00 0.00 0.0% Pass-Through Revenues from Federal Sources 8287 0.00 0.00 0.00 0.00 0.00 0.0% Title I, Part A, Basic 3010 8290 1,021,546.00 1,248,145.00 499,149.90 1,248,145.00 0.00 0.0% Title I, Part D, Local Delinquent Programs 3025 8290 0.00 0.00 0.00 0.00 0.00 0.0% Title II, Part A, Educator Quality 4035 8290 111,836.00 226,517.00 96,477.00 226,517.00 0.00 0.0%

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SLIDE 24

Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 01I California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 03/20/2017) Page 4 Printed: 2/15/2018 1:44 PM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) Title III, Part A, Immigrant Education Program 4201 8290 31,208.00 34,785.00 15,101.14 34,785.00 0.00 0.0% Title III, Part A, English Learner Program 4203 8290 118,113.00 125,753.00 40,275.00 125,753.00 0.00 0.0% Title V, Part B, Public Charter Schools Grant Program (PCSGP) (NCLB) 4610 8290 0.00 0.00 0.00 0.00 0.00 0.0% Other NCLB / Every Student Succeeds Act 3012-3020, 3030- 3199, 4036-4126, 5510 8290 0.00 0.00 0.00 0.00 0.00 0.0% Career and Technical Education 3500-3599 8290 0.00 0.00 0.00 0.00 0.00 0.0% All Other Federal Revenue All Other 8290 190,000.00 200,000.00 304,423.42 250,146.00 50,146.00 25.1% TOTAL, FEDERAL REVENUE 3,799,164.00 4,168,661.00 955,426.46 4,218,807.00 50,146.00 1.2% OTHER STATE REVENUE Other State Apportionments ROC/P Entitlement Prior Years 6360 8319 0.00 0.00 0.00 0.00 0.00 0.0% Special Education Master Plan Current Year 6500 8311 0.00 0.00 0.00 0.00 0.00 0.0% Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Apportionments - Current Year All Other 8311 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Apportionments - Prior Years All Other 8319 0.00 0.00 0.00 0.00 0.00 0.0% Child Nutrition Programs 8520 0.00 0.00 0.00 0.00 0.00 0.0% Mandated Costs Reimbursements 8550 383,162.00 2,388,251.00 1,081,301.00 2,388,251.00 0.00 0.0% Lottery - Unrestricted and Instructional Materia 8560 2,563,067.00 2,563,067.00 926,022.83 2,563,067.00 0.00 0.0% Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 0.00 0.0% Other Subventions/In-Lieu Taxes 8576 0.00 0.00 0.00 0.00 0.00 0.0% Pass-Through Revenues from State Sources 8587 0.00 0.00 0.00 0.00 0.00 0.0% After School Education and Safety (ASES) 6010 8590 0.00 0.00 0.00 0.00 0.00 0.0% Charter School Facility Grant 6030 8590 0.00 0.00 0.00 0.00 0.00 0.0% Career Technical Education Incentive Grant Program 6387 8590 0.00 0.00 0.00 0.00 0.00 0.0% Drug/Alcohol/Tobacco Funds 6650, 6690 8590 0.00 0.00 0.00 0.00 0.00 0.0% California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.00 0.00 0.00 0.0% Specialized Secondary 7370 8590 0.00 0.00 0.00 0.00 0.00 0.0% American Indian Early Childhood Education 7210 8590 0.00 0.00 0.00 0.00 0.00 0.0% Quality Education Investment Act 7400 8590 0.00 0.00 0.00 0.00 0.00 0.0% Common Core State Standards Implementation 7405 8590 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Revenue All Other 8590 4,348,957.00 4,348,957.00 203,433.50 4,348,957.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 7,295,186.00 9,300,275.00 2,210,757.33 9,300,275.00 0.00 0.0%

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SLIDE 25

Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 01I California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 03/20/2017) Page 5 Printed: 2/15/2018 1:44 PM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) OTHER LOCAL REVENUE Other Local Revenue County and District Taxes Other Restricted Levies Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.0% Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.0% Prior Years' Taxes 8617 0.00 0.00 0.00 0.00 0.00 0.0% Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.0% Non-Ad Valorem Taxes Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0% Other 8622 0.00 0.00 0.00 0.00 0.00 0.0% Community Redevelopment Funds Not Subject to LCFF Deduction 8625 2,238,300.00 2,238,300.00 1,438,958.70 2,238,300.00 0.00 0.0% Penalties and Interest from Delinquent Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0% Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Sale of Publications 8632 0.00 0.00 0.00 0.00 0.00 0.0% Food Service Sales 8634 0.00 0.00 0.00 0.00 0.00 0.0% All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0% Leases and Rentals 8650 105,000.00 105,000.00 45,964.00 105,000.00 0.00 0.0% Interest 8660 350,000.00 350,000.00 93,525.31 350,000.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% Fees and Contracts Adult Education Fees 8671 0.00 0.00 0.00 0.00 0.00 0.0% Non-Resident Students 8672 0.00 0.00 0.00 0.00 0.00 0.0% Transportation Fees From Individuals 8675 0.00 0.00 0.00 0.00 0.00 0.0% Interagency Services 8677 1,900,000.00 1,900,000.00 319,809.78 1,900,000.00 0.00 0.0% Mitigation/Developer Fees 8681 0.00 0.00 0.00 0.00 0.00 0.0% All Other Fees and Contracts 8689 0.00 0.00 0.00 0.00 0.00 0.0% Other Local Revenue Plus: Misc Funds Non-LCFF (50%) Adjustment 8691 0.00 0.00 0.00 0.00 0.00 0.0% Pass-Through Revenues From Local Sources 8697 0.00 0.00 0.00 0.00 0.00 0.0% All Other Local Revenue 8699 5,775,500.00 5,914,934.00 3,193,453.80 5,917,824.00 2,890.00 0.0% Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In 8781-8783 0.00 0.00 0.00 0.00 0.00 0.0% Transfers Of Apportionments Special Education SELPA Transfers From Districts or Charter Schools 6500 8791 0.00 0.00 0.00 0.00 0.00 0.0% From County Offices 6500 8792 4,960,713.00 4,960,713.00 2,253,234.00 4,960,713.00 0.00 0.0% From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.00 0.0% ROC/P Transfers From Districts or Charter Schools 6360 8791 0.00 0.00 0.00 0.00 0.00 0.0% From County Offices 6360 8792 0.00 0.00 0.00 0.00 0.00 0.0% From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.00 0.0% Other Transfers of Apportionments From Districts or Charter Schools All Other 8791 0.00 0.00 0.00 0.00 0.00 0.0% From County Offices All Other 8792 0.00 0.00 0.00 0.00 0.00 0.0% From JPAs All Other 8793 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 15,329,513.00 15,468,947.00 7,344,945.59 15,471,837.00 2,890.00 0.0% TOTAL, REVENUES 135,488,589.00 137,696,474.00 85,205,092.22 137,749,510.00 53,036.00 0.0%

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SLIDE 26

Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 01I California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 03/20/2017) Page 6 Printed: 2/15/2018 1:44 PM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) CERTIFICATED SALARIES Certificated Teachers' Salaries 1100 56,719,333.00 56,903,424.00 28,053,884.61 56,905,924.00 (2,500.00) 0.0% Certificated Pupil Support Salaries 1200 2,713,075.00 2,769,787.00 1,501,545.97 2,769,787.00 0.00 0.0% Certificated Supervisors' and Administrators' Salaries 1300 5,761,639.00 5,817,851.00 3,027,347.28 5,817,851.00 0.00 0.0% Other Certificated Salaries 1900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CERTIFICATED SALARIES 65,194,047.00 65,491,062.00 32,582,777.86 65,493,562.00 (2,500.00) 0.0% CLASSIFIED SALARIES Classified Instructional Salaries 2100 6,301,795.00 6,476,122.00 4,073,026.30 6,486,472.00 (10,350.00)

  • 0.2%

Classified Support Salaries 2200 4,525,873.00 4,630,252.00 2,621,925.86 4,630,252.00 0.00 0.0% Classified Supervisors' and Administrators' Salaries 2300 778,699.00 778,699.00 470,238.09 778,699.00 0.00 0.0% Clerical, Technical and Office Salaries 2400 4,193,480.00 4,222,984.00 2,500,686.25 4,222,984.00 0.00 0.0% Other Classified Salaries 2900 3,913,415.00 4,831,702.00 2,343,150.63 4,831,702.00 0.00 0.0% TOTAL, CLASSIFIED SALARIES 19,713,262.00 20,939,759.00 12,009,027.13 20,950,109.00 (10,350.00) 0.0% EMPLOYEE BENEFITS STRS 3101-3102 12,986,425.00 13,032,601.00 4,597,731.81 13,032,601.00 0.00 0.0% PERS 3201-3202 2,050,903.00 2,092,780.00 1,261,744.81 2,092,780.00 0.00 0.0% OASDI/Medicare/Alternative 3301-3302 2,197,380.00 2,235,894.00 1,188,545.68 2,235,894.00 0.00 0.0% Health and Welfare Benefits 3401-3402 8,635,062.00 8,642,226.00 4,573,469.89 8,642,226.00 0.00 0.0% Unemployment Insurance 3501-3502 43,091.00 44,358.00 22,275.47 44,358.00 0.00 0.0% Workers' Compensation 3601-3602 1,368,866.00 1,386,648.00 718,420.07 1,386,648.00 0.00 0.0% OPEB, Allocated 3701-3702 503,770.00 503,770.00 218,399.86 503,770.00 0.00 0.0% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 1,631,264.00 1,637,164.00 1,075,377.37 1,637,164.00 0.00 0.0% TOTAL, EMPLOYEE BENEFITS 29,416,761.00 29,575,441.00 13,655,964.96 29,575,441.00 0.00 0.0% BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials 4100 452,316.00 460,232.00 65,512.58 460,232.00 0.00 0.0% Books and Other Reference Materials 4200 302,853.00 397,252.00 115,212.28 401,752.00 (4,500.00)

  • 1.1%

Materials and Supplies 4300 5,754,826.00 6,660,633.00 1,779,708.65 6,635,383.00 25,250.00 0.4% Noncapitalized Equipment 4400 404,742.00 516,012.00 123,618.62 515,812.00 200.00 0.0% Food 4700 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, BOOKS AND SUPPLIES 6,914,737.00 8,034,129.00 2,084,052.13 8,013,179.00 20,950.00 0.3% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 5,700,189.00 5,979,412.00 2,046,327.47 5,979,412.00 0.00 0.0% Travel and Conferences 5200 383,332.00 431,285.00 142,849.45 439,669.00 (8,384.00)

  • 1.9%

Dues and Memberships 5300 40,574.00 46,661.00 39,855.82 46,661.00 0.00 0.0% Insurance 5400-5450 979,053.00 975,053.00 681,182.42 975,053.00 0.00 0.0% Operations and Housekeeping Services 5500 2,579,550.00 2,597,841.00 1,314,516.02 2,597,841.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 1,815,594.00 2,003,876.00 766,103.55 2,004,876.00 (1,000.00) 0.0% Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 (21,000.00) (16,722.00) 10,815.50 (16,722.00) 0.00 0.0% Professional/Consulting Services and Operating Expenditures 5800 5,053,330.00 5,406,866.00 2,690,399.75 5,414,306.00 (7,440.00)

  • 0.1%

Communications 5900 282,097.00 316,550.00 84,426.37 316,550.00 0.00 0.0% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 16,812,719.00 17,740,822.00 7,776,476.35 17,757,646.00 (16,824.00)

  • 0.1%
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SLIDE 27

Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 01I California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 03/20/2017) Page 7 Printed: 2/15/2018 1:44 PM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) CAPITAL OUTLAY Land 6100 0.00 0.00 0.00 0.00 0.00 0.0% Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0% Buildings and Improvements of Buildings 6200 791,743.00 1,040,897.00 542,794.72 1,040,897.00 0.00 0.0% Books and Media for New School Libraries

  • r Major Expansion of School Libraries

6300 0.00 0.00 0.00 0.00 0.00 0.0% Equipment 6400 2,910.00 44,480.00 27,734.87 50,635.00 (6,155.00)

  • 13.8%

Equipment Replacement 6500 85,361.00 75,000.00 27,340.90 75,000.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 880,014.00 1,160,377.00 597,870.49 1,166,532.00 (6,155.00)

  • 0.5%

OTHER OUTGO (excluding Transfers of Indirect Costs) Tuition Tuition for Instruction Under Interdistrict Attendance Agreements 7110 0.00 0.00 0.00 0.00 0.00 0.0% State Special Schools 7130 0.00 0.00 0.00 0.00 0.00 0.0% Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools 7141 542.00 542.00 0.00 542.00 0.00 0.0% Payments to County Offices 7142 899,346.00 899,346.00 31,151.39 899,346.00 0.00 0.0% Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Pass-Through Revenues To Districts or Charter Schools 7211 0.00 0.00 0.00 0.00 0.00 0.0% To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.0% To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0% Special Education SELPA Transfers of Apportionments To Districts or Charter Schools 6500 7221 0.00 0.00 0.00 0.00 0.00 0.0% To County Offices 6500 7222 0.00 0.00 0.00 0.00 0.00 0.0% To JPAs 6500 7223 0.00 0.00 0.00 0.00 0.00 0.0% ROC/P Transfers of Apportionments To Districts or Charter Schools 6360 7221 0.00 0.00 0.00 0.00 0.00 0.0% To County Offices 6360 7222 0.00 0.00 0.00 0.00 0.00 0.0% To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.00 0.0% Other Transfers of Apportionments All Other 7221-7223 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers 7281-7283 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers Out to All Others 7299 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 899,888.00 899,888.00 31,151.39 899,888.00 0.00 0.0% OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs 7310 0.00 0.00 0.00 0.00 Transfers of Indirect Costs - Interfund 7350 (170,896.00) (170,896.00) 0.00 (170,896.00) 0.00 0.0% TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (170,896.00) (170,896.00) 0.00 (170,896.00) 0.00 0.0% TOTAL, EXPENDITURES 139,660,532.00 143,670,582.00 68,737,320.31 143,685,461.00 (14,879.00) 0.0%

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SLIDE 28

Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 01I California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 03/20/2017) Page 8 Printed: 2/15/2018 1:44 PM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: Special Reserve Fund 8912 0.00 0.00 0.00 0.00 0.00 0.0% From: Bond Interest and Redemption Fund 8914 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers In 8919 503,770.00 503,770.00 0.00 503,770.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 503,770.00 503,770.00 0.00 503,770.00 0.00 0.0% INTERFUND TRANSFERS OUT To: Child Development Fund 7611 0.00 0.00 0.00 0.00 0.00 0.0% To: Special Reserve Fund 7612 0.00 0.00 0.00 0.00 0.00 0.0% To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.0% To: Cafeteria Fund 7616 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 2,965,346.00 2,965,346.00 0.00 2,965,346.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 2,965,346.00 2,965,346.00 0.00 2,965,346.00 0.00 0.0% OTHER SOURCES/USES SOURCES State Apportionments Emergency Apportionments 8931 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds Proceeds from Sale/Lease- Purchase of Land/Buildings 8953 0.00 0.00 0.00 0.00 0.00 0.0% Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Certificates

  • f Participation

8971 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00 Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (2,461,576.00) (2,461,576.00) 0.00 (2,461,576.00) 0.00 0.0%

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SLIDE 29

Etiwanda Elementary San Bernardino County Second Interim General Fund Exhibit: Restricted Balance Detail 36 67702 0000000 Form 01I California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 04/24/2012) Page 1 Printed: 2/15/2018 1:44 PM 2017-18 Resource Description Projected Year Totals 5640 Medi-Cal Billing Option 398,520.80 6230 California Clean Energy Jobs Act 0.50 6264 Educator Effectiveness (15-16) 0.71 6300 Lottery: Instructional Materials 126,633.54 6512 Special Ed: Mental Health Services 41,185.58 8150 Ongoing & Major Maintenance Account (RMA 0.92 Total, Restricted Balance 566,342.05

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SLIDE 30

Etiwanda Elementary San Bernardino County 2017-18 Second Interim Cafeteria Special Revenue Fund Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 13I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017) Page 1 Printed: 2/15/2018 1:45 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F)

  • A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 2,120,278.00 2,120,278.00 955,737.22 2,120,278.00 0.00 0.0% 3) Other State Revenue 8300-8599 145,000.00 145,000.00 68,787.59 145,000.00 0.00 0.0% 4) Other Local Revenue 8600-8799 1,591,800.00 1,591,800.00 712,863.75 1,591,800.00 0.00 0.0% 5) TOTAL, REVENUES 3,857,078.00 3,857,078.00 1,737,388.56 3,857,078.00

  • B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 1,231,013.00 1,231,013.00 744,165.94 1,231,013.00 0.00 0.0% 3) Employee Benefits 3000-3999 312,969.00 312,969.00 216,414.84 312,969.00 0.00 0.0% 4) Books and Supplies 4000-4999 2,177,800.00 2,177,500.00 1,089,838.94 2,177,500.00 0.00 0.0% 5) Services and Other Operating Expenditures 5000-5999 135,900.00 131,922.00 42,994.35 131,922.00 0.00 0.0% 6) Capital Outlay 6000-6999 92,300.00 92,300.00 22,850.24 92,300.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 170,896.00 170,896.00 0.00 170,896.00 0.00 0.0% 9) TOTAL, EXPENDITURES 4,120,878.00 4,116,600.00 2,116,264.31 4,116,600.00

  • C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (263,800.00) (259,522.00) (378,875.75) (259,522.00)

  • D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.00 0.00

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SLIDE 31

Etiwanda Elementary San Bernardino County 2017-18 Second Interim Cafeteria Special Revenue Fund Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 13I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017) Page 2 Printed: 2/15/2018 1:45 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F)

  • E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4) (263,800.00) (259,522.00) (378,875.75) (259,522.00)

  • F. FUND BALANCE, RESERVES

1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 1,863,434.56 1,554,549.12 1,554,549.12 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 33,726.50 33,726.50 New c) As of July 1 - Audited (F1a + F1b) 1,863,434.56 1,554,549.12 1,588,275.62 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 1,863,434.56 1,554,549.12 1,588,275.62 2) Ending Balance, June 30 (E + F1e) 1,599,634.56 1,295,027.12 1,328,753.62 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.00 Stores 9712 70,000.00 70,000.00 70,000.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Restricted 9740 1,529,634.56 1,225,027.12 1,258,753.62 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Committments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 0.00 0.00 0.00 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00

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SLIDE 32

Etiwanda Elementary San Bernardino County 2017-18 Second Interim Cafeteria Special Revenue Fund Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 13I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017) Page 3 Printed: 2/15/2018 1:45 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) FEDERAL REVENUE Child Nutrition Programs 8220 2,120,278.00 2,120,278.00 955,737.22 2,120,278.00 0.00 0.0% Donated Food Commodities 8221 0.00 0.00 0.00 0.00 0.00 0.0% All Other Federal Revenue 8290 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, FEDERAL REVENUE 2,120,278.00 2,120,278.00 955,737.22 2,120,278.00 0.00 0.0% OTHER STATE REVENUE Child Nutrition Programs 8520 145,000.00 145,000.00 68,787.59 145,000.00 0.00 0.0% All Other State Revenue 8590 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 145,000.00 145,000.00 68,787.59 145,000.00 0.00 0.0% OTHER LOCAL REVENUE Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Food Service Sales 8634 1,582,000.00 1,582,000.00 709,100.17 1,582,000.00 0.00 0.0% Leases and Rentals 8650 0.00 0.00 0.00 0.00 0.00 0.0% Interest 8660 9,800.00 9,800.00 3,763.58 9,800.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% Fees and Contracts Interagency Services 8677 0.00 0.00 0.00 0.00 0.00 0.0% Other Local Revenue All Other Local Revenue 8699 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 1,591,800.00 1,591,800.00 712,863.75 1,591,800.00 0.00 0.0% TOTAL, REVENUES 3,857,078.00 3,857,078.00 1,737,388.56 3,857,078.00

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SLIDE 33

Etiwanda Elementary San Bernardino County 2017-18 Second Interim Cafeteria Special Revenue Fund Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 13I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017) Page 4 Printed: 2/15/2018 1:45 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) CERTIFICATED SALARIES Certificated Supervisors' and Administrators' Salaries 1300 0.00 0.00 0.00 0.00 0.00 0.0% Other Certificated Salaries 1900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0% CLASSIFIED SALARIES Classified Support Salaries 2200 1,050,873.00 1,050,873.00 636,507.40 1,050,873.00 0.00 0.0% Classified Supervisors' and Administrators' Salaries 2300 77,106.00 77,106.00 44,978.22 77,106.00 0.00 0.0% Clerical, Technical and Office Salaries 2400 103,034.00 103,034.00 62,680.32 103,034.00 0.00 0.0% Other Classified Salaries 2900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CLASSIFIED SALARIES 1,231,013.00 1,231,013.00 744,165.94 1,231,013.00 0.00 0.0% EMPLOYEE BENEFITS STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0% PERS 3201-3202 99,040.00 99,040.00 65,767.89 99,040.00 0.00 0.0% OASDI/Medicare/Alternative 3301-3302 66,733.00 66,733.00 40,200.98 66,733.00 0.00 0.0% Health and Welfare Benefits 3401-3402 86,355.00 86,355.00 57,637.50 86,355.00 0.00 0.0% Unemployment Insurance 3501-3502 616.00 616.00 370.11 616.00 0.00 0.0% Workers' Compensation 3601-3602 19,595.00 19,595.00 11,808.75 19,595.00 0.00 0.0% OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 40,630.00 40,630.00 40,629.61 40,630.00 0.00 0.0% TOTAL, EMPLOYEE BENEFITS 312,969.00 312,969.00 216,414.84 312,969.00 0.00 0.0% BOOKS AND SUPPLIES Books and Other Reference Materials 4200 0.00 0.00 0.00 0.00 0.00 0.0% Materials and Supplies 4300 233,800.00 239,700.00 136,608.55 239,700.00 0.00 0.0% Noncapitalized Equipment 4400 64,000.00 95,800.00 32,327.67 95,800.00 0.00 0.0% Food 4700 1,880,000.00 1,842,000.00 920,902.72 1,842,000.00 0.00 0.0% TOTAL, BOOKS AND SUPPLIES 2,177,800.00 2,177,500.00 1,089,838.94 2,177,500.00 0.00 0.0%

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SLIDE 34

Etiwanda Elementary San Bernardino County 2017-18 Second Interim Cafeteria Special Revenue Fund Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 13I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017) Page 5 Printed: 2/15/2018 1:45 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.0% Travel and Conferences 5200 9,400.00 9,400.00 7,098.69 9,400.00 0.00 0.0% Dues and Memberships 5300 600.00 600.00 1,438.00 600.00 0.00 0.0% Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0% Operations and Housekeeping Services 5500 0.00 0.00 0.00 0.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 32,500.00 32,800.00 (14,075.49) 32,800.00 0.00 0.0% Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 (9,000.00) (13,278.00) (10,815.50) (13,278.00) 0.00 0.0% Professional/Consulting Services and Operating Expenditures 5800 99,050.00 99,050.00 50,289.90 99,050.00 0.00 0.0% Communications 5900 3,350.00 3,350.00 9,058.75 3,350.00 0.00 0.0% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 135,900.00 131,922.00 42,994.35 131,922.00 0.00 0.0% CAPITAL OUTLAY Buildings and Improvements of Buildings 6200 0.00 0.00 0.00 0.00 0.00 0.0% Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0% Equipment Replacement 6500 92,300.00 92,300.00 22,850.24 92,300.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 92,300.00 92,300.00 22,850.24 92,300.00 0.00 0.0% OTHER OUTGO (excluding Transfers of Indirect Costs) Debt Service Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.00 0.00 0.00 0.0% OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs - Interfund 7350 170,896.00 170,896.00 0.00 170,896.00 0.00 0.0% TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 170,896.00 170,896.00 0.00 170,896.00 0.00 0.0% TOTAL, EXPENDITURES 4,120,878.00 4,116,600.00 2,116,264.31 4,116,600.00

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SLIDE 35

Etiwanda Elementary San Bernardino County 2017-18 Second Interim Cafeteria Special Revenue Fund Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 13I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017) Page 6 Printed: 2/15/2018 1:45 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: General Fund 8916 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.0% INTERFUND TRANSFERS OUT Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0% OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 0.00 0.00 0.00

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SLIDE 36

Etiwanda Elementary San Bernardino County Second Interim Cafeteria Special Revenue Fund Exhibit: Restricted Balance Detail 36 67702 0000000 Form 13I California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/30/2012) Page 1 Printed: 2/15/2018 1:45 PM

2017/18 Resource Description Projected Year Totals 5310 Child Nutrition: School Programs (e.g., School Lunch, School 1,258,753.62 Total, Restricted Balance 1,258,753.62

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SLIDE 37

Etiwanda Elementary San Bernardino County 2017-18 Second Interim Special Reserve Fund for Other Than Capital Outlay Projects Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 17I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017) Page 1 Printed: 2/15/2018 1:46 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F)

  • A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 0.00 0.00 0.00 0.00 0.00 0.0% 4) Other Local Revenue 8600-8799 69,500.00 69,500.00 21,021.03 69,500.00 0.00 0.0% 5) TOTAL, REVENUES 69,500.00 69,500.00 21,021.03 69,500.00

  • B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 0.00 0.00 0.00 0.00 0.00 0.0% 3) Employee Benefits 3000-3999 0.00 0.00 0.00 0.00 0.00 0.0% 4) Books and Supplies 4000-4999 0.00 0.00 0.00 0.00 0.00 0.0% 5) Services and Other Operating Expenditures 5000-5999 0.00 0.00 0.00 0.00 0.00 0.0% 6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.00 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 0.00 0.00 0.00 0.00

  • C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 69,500.00 69,500.00 21,021.03 69,500.00

  • D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.00 0.00

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SLIDE 38

Etiwanda Elementary San Bernardino County 2017-18 Second Interim Special Reserve Fund for Other Than Capital Outlay Projects Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 17I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017) Page 2 Printed: 2/15/2018 1:46 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F)

  • E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4) 69,500.00 69,500.00 21,021.03 69,500.00

  • F. FUND BALANCE, RESERVES

1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 9,266,237.63 9,275,954.62 9,275,954.62 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 9,266,237.63 9,275,954.62 9,275,954.62 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 9,266,237.63 9,275,954.62 9,275,954.62 2) Ending Balance, June 30 (E + F1e) 9,335,737.63 9,345,454.62 9,345,454.62 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.00 Stores 9712 0.00 0.00 0.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Restricted 9740 0.00 0.00 0.00 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Committments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 0.00 0.00 0.00 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 9,335,737.63 9,345,454.62 9,345,454.62 Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00

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SLIDE 39

Etiwanda Elementary San Bernardino County 2017-18 Second Interim Special Reserve Fund for Other Than Capital Outlay Projects Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 17I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017) Page 3 Printed: 2/15/2018 1:46 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) OTHER LOCAL REVENUE Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Interest 8660 69,500.00 69,500.00 21,021.03 69,500.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 69,500.00 69,500.00 21,021.03 69,500.00 0.00 0.0% TOTAL, REVENUES 69,500.00 69,500.00 21,021.03 69,500.00 INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: General Fund/CSSF 8912 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.0% INTERFUND TRANSFERS OUT To: General Fund/CSSF 7612 0.00 0.00 0.00 0.00 0.00 0.0% To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0% OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 0.00 0.00 0.00

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SLIDE 40

Etiwanda Elementary San Bernardino County Second Interim Special Reserve Fund for Other Than Capital Outlay Projects Exhibit: Restricted Balance Detail 36 67702 0000000 Form 17I California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/30/2012) Page 1 Printed: 2/15/2018 1:46 PM

2017/18 Resource Description Projected Year Totals Total, Restricted Balance 0.00

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SLIDE 41

Etiwanda Elementary San Bernardino County 2017-18 Second Interim Special Reserve Fund for Postemployment Benefits Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 20I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017) Page 1 Printed: 2/15/2018 1:47 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F)

  • A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 0.00 0.00 0.00 0.00 0.00 0.0% 4) Other Local Revenue 8600-8799 70,000.00 70,000.00 22,471.76 70,000.00 0.00 0.0% 5) TOTAL, REVENUES 70,000.00 70,000.00 22,471.76 70,000.00

  • B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 0.00 0.00 0.00 0.00 0.00 0.0% 3) Employee Benefits 3000-3999 0.00 0.00 0.00 0.00 0.00 0.0% 4) Books and Supplies 4000-4999 0.00 0.00 0.00 0.00 0.00 0.0% 5) Services and Other Operating Expenditures 5000-5999 0.00 0.00 0.00 0.00 0.00 0.0% 6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.00 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 0.00 0.00 0.00 0.00

  • C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 70,000.00 70,000.00 22,471.76 70,000.00

  • D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In 8900-8929 727,046.00 727,046.00 0.00 727,046.00 0.00 0.0% b) Transfers Out 7600-7629 503,770.00 503,770.00 0.00 503,770.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 223,276.00 223,276.00 0.00 223,276.00

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SLIDE 42

Etiwanda Elementary San Bernardino County 2017-18 Second Interim Special Reserve Fund for Postemployment Benefits Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 20I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017) Page 2 Printed: 2/15/2018 1:47 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F)

  • E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4) 293,276.00 293,276.00 22,471.76 293,276.00

  • F. FUND BALANCE, RESERVES

1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 9,443,290.00 9,485,526.64 9,485,526.64 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 9,443,290.00 9,485,526.64 9,485,526.64 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 9,443,290.00 9,485,526.64 9,485,526.64 2) Ending Balance, June 30 (E + F1e) 9,736,566.00 9,778,802.64 9,778,802.64 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.00 Stores 9712 0.00 0.00 0.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Restricted 9740 0.00 0.00 0.00 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Committments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 9,736,566.00 9,778,802.64 9,778,802.64 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00

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SLIDE 43

Etiwanda Elementary San Bernardino County 2017-18 Second Interim Special Reserve Fund for Postemployment Benefits Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 20I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017) Page 3 Printed: 2/15/2018 1:47 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) OTHER LOCAL REVENUE Interest 8660 70,000.00 70,000.00 22,471.76 70,000.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 70,000.00 70,000.00 22,471.76 70,000.00 0.00 0.0% TOTAL, REVENUES 70,000.00 70,000.00 22,471.76 70,000.00 INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: General Fund/CSSF 8912 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers In 8919 727,046.00 727,046.00 0.00 727,046.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 727,046.00 727,046.00 0.00 727,046.00 0.00 0.0% INTERFUND TRANSFERS OUT To: General Fund/CSSF 7612 0.00 0.00 0.00 0.00 0.00 0.0% To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 503,770.00 503,770.00 0.00 503,770.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 503,770.00 503,770.00 0.00 503,770.00 0.00 0.0% OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 223,276.00 223,276.00 0.00 223,276.00

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SLIDE 44

Etiwanda Elementary San Bernardino County Second Interim Special Reserve Fund for Postemployment Benefits Exhibit: Restricted Balance Detail 36 67702 0000000 Form 20I California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/30/2012) Page 1 Printed: 2/15/2018 1:47 PM

2017/18 Resource Description Projected Year Totals Total, Restricted Balance 0.00

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SLIDE 45

Etiwanda Elementary San Bernardino County 2017-18 Second Interim Building Fund Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 21I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 1 Printed: 2/15/2018 1:48 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F)

  • A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 0.00 0.00 0.00 0.00 0.00 0.0% 4) Other Local Revenue 8600-8799 0.00 0.00 57,488.53 0.00 0.00 0.0% 5) TOTAL, REVENUES 0.00 0.00 57,488.53 0.00

  • B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 0.00 0.00 0.00 0.00 0.00 0.0% 3) Employee Benefits 3000-3999 0.00 0.00 0.00 0.00 0.00 0.0% 4) Books and Supplies 4000-4999 0.00 578,926.00 541,943.44 578,491.00 435.00 0.1% 5) Services and Other Operating Expenditures 5000-5999 0.00 459,562.00 137,381.84 452,213.00 7,349.00 1.6% 6) Capital Outlay 6000-6999 17,310,200.00 20,498,690.00 4,706,305.53 20,529,550.00 (30,860.00)

  • 0.2%

7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.00 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 17,310,200.00 21,537,178.00 5,385,630.81 21,560,254.00

  • C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (17,310,200.00) (21,537,178.00) (5,328,142.28) (21,560,254.00)

  • D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 19,193.84 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 19,193.84 0.00

slide-46
SLIDE 46

Etiwanda Elementary San Bernardino County 2017-18 Second Interim Building Fund Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 21I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 2 Printed: 2/15/2018 1:48 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F)

  • E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4) (17,310,200.00) (21,537,178.00) (5,308,948.44) (21,560,254.00)

  • F. FUND BALANCE, RESERVES

1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 45,760,325.00 45,038,294.54 45,038,294.54 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 (44,550.00) (44,550.00) New c) As of July 1 - Audited (F1a + F1b) 45,760,325.00 45,038,294.54 44,993,744.54 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 45,760,325.00 45,038,294.54 44,993,744.54 2) Ending Balance, June 30 (E + F1e) 28,450,125.00 23,501,116.54 23,433,490.54 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.00 Stores 9712 0.00 0.00 0.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Legally Restricted Balance 9740 0.00 0.00 0.00 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Commitments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 28,450,125.00 23,501,116.54 23,433,490.54 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00

slide-47
SLIDE 47

Etiwanda Elementary San Bernardino County 2017-18 Second Interim Building Fund Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 21I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 3 Printed: 2/15/2018 1:48 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) FEDERAL REVENUE FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0% All Other Federal Revenue 8290 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, FEDERAL REVENUE 0.00 0.00 0.00 0.00 0.00 0.0% OTHER STATE REVENUE Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 0.00 0.0% Other Subventions/In-Lieu Taxes 8576 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Revenue 8590 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 0.00 0.00 0.00 0.00 0.00 0.0% OTHER LOCAL REVENUE County and District Taxes Other Restricted Levies Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.0% Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.0% Prior Years' Taxes 8617 0.00 0.00 0.00 0.00 0.00 0.0% Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.0% Non-Ad Valorem Taxes Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0% Other 8622 0.00 0.00 0.00 0.00 0.00 0.0% Community Redevelopment Funds Not Subject to LCFF Deduction 8625 0.00 0.00 0.00 0.00 0.00 0.0% Penalties and Interest from Delinquent Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0% Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Leases and Rentals 8650 0.00 0.00 0.00 0.00 0.00 0.0% Interest 8660 0.00 0.00 57,488.53 0.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% Other Local Revenue All Other Local Revenue 8699 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 0.00 0.00 57,488.53 0.00 0.00 0.0% TOTAL, REVENUES 0.00 0.00 57,488.53 0.00

slide-48
SLIDE 48

Etiwanda Elementary San Bernardino County 2017-18 Second Interim Building Fund Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 21I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 4 Printed: 2/15/2018 1:48 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) CLASSIFIED SALARIES Classified Support Salaries 2200 0.00 0.00 0.00 0.00 0.00 0.0% Classified Supervisors' and Administrators' Salaries 2300 0.00 0.00 0.00 0.00 0.00 0.0% Clerical, Technical and Office Salaries 2400 0.00 0.00 0.00 0.00 0.00 0.0% Other Classified Salaries 2900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0% EMPLOYEE BENEFITS STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0% PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0% OASDI/Medicare/Alternative 3301-3302 0.00 0.00 0.00 0.00 0.00 0.0% Health and Welfare Benefits 3401-3402 0.00 0.00 0.00 0.00 0.00 0.0% Unemployment Insurance 3501-3502 0.00 0.00 0.00 0.00 0.00 0.0% Workers' Compensation 3601-3602 0.00 0.00 0.00 0.00 0.00 0.0% OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.00 0.00 0.00 0.0% BOOKS AND SUPPLIES Books and Other Reference Materials 4200 0.00 0.00 0.00 0.00 0.00 0.0% Materials and Supplies 4300 0.00 38,358.00 21,022.56 37,923.00 435.00 1.1% Noncapitalized Equipment 4400 0.00 540,568.00 520,920.88 540,568.00 0.00 0.0% TOTAL, BOOKS AND SUPPLIES 0.00 578,926.00 541,943.44 578,491.00 435.00 0.1% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.0% Travel and Conferences 5200 0.00 0.00 0.00 0.00 0.00 0.0% Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0% Operations and Housekeeping Services 5500 0.00 0.00 0.00 0.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.00 0.00 0.00 0.0% Professional/Consulting Services and Operating Expenditures 5800 0.00 459,562.00 137,381.84 452,213.00 7,349.00 1.6% Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 459,562.00 137,381.84 452,213.00 7,349.00 1.6%

slide-49
SLIDE 49

Etiwanda Elementary San Bernardino County 2017-18 Second Interim Building Fund Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 21I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 5 Printed: 2/15/2018 1:48 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) CAPITAL OUTLAY Land 6100 0.00 0.00 0.00 0.00 0.00 0.0% Land Improvements 6170 0.00 2,320,537.00 1,683,897.74 2,326,337.00 (5,800.00)

  • 0.2%

Buildings and Improvements of Buildings 6200 17,310,200.00 16,905,329.00 1,899,587.89 16,930,389.00 (25,060.00)

  • 0.1%

Books and Media for New School Libraries

  • r Major Expansion of School Libraries

6300 0.00 0.00 0.00 0.00 0.00 0.0% Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0% Equipment Replacement 6500 0.00 1,272,824.00 1,122,819.90 1,272,824.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 17,310,200.00 20,498,690.00 4,706,305.53 20,529,550.00 (30,860.00)

  • 0.2%

OTHER OUTGO (excluding Transfers of Indirect Costs) Other Transfers Out All Other Transfers Out to All Others 7299 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service Repayment of State School Building Fund Aid - Proceeds from Bonds 7435 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EXPENDITURES 17,310,200.00 21,537,178.00 5,385,630.81 21,560,254.00

slide-50
SLIDE 50

Etiwanda Elementary San Bernardino County 2017-18 Second Interim Building Fund Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 21I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 6 Printed: 2/15/2018 1:48 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.0% INTERFUND TRANSFERS OUT To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0% OTHER SOURCES/USES SOURCES Proceeds Proceeds from Sale of Bonds 8951 0.00 0.00 19,193.84 0.00 0.00 0.0% Proceeds from Sale/Lease- Purchase of Land/Buildings 8953 0.00 0.00 0.00 0.00 0.00 0.0% Other Sources County School Building Aid 8961 0.00 0.00 0.00 0.00 0.00 0.0% Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 19,193.84 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 0.00 19,193.84 0.00

slide-51
SLIDE 51

Etiwanda Elementary San Bernardino County Second Interim Building Fund Exhibit: Restricted Balance Detail 36 67702 0000000 Form 21I California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 04/18/2012) Page 1 Printed: 2/15/2018 1:48 PM

2017/18 Resource Description Projected Year Totals Total, Restricted Balance 0.00

slide-52
SLIDE 52

Etiwanda Elementary San Bernardino County 2017-18 Second Interim Capital Facilities Fund Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 25I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 1 Printed: 2/15/2018 1:49 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F)

  • A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 0.00 0.00 0.00 0.00 0.00 0.0% 4) Other Local Revenue 8600-8799 1,028,000.00 1,028,000.00 448,672.75 1,028,000.00 0.00 0.0% 5) TOTAL, REVENUES 1,028,000.00 1,028,000.00 448,672.75 1,028,000.00

  • B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 0.00 0.00 0.00 0.00 0.00 0.0% 3) Employee Benefits 3000-3999 0.00 0.00 0.00 0.00 0.00 0.0% 4) Books and Supplies 4000-4999 0.00 8,226.00 8,146.82 8,226.00 0.00 0.0% 5) Services and Other Operating Expenditures 5000-5999 322,000.00 120,950.00 3,991.92 120,950.00 0.00 0.0% 6) Capital Outlay 6000-6999 500,000.00 1,468,718.00 605,304.88 1,468,718.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.00 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 822,000.00 1,597,894.00 617,443.62 1,597,894.00

  • C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 206,000.00 (569,894.00) (168,770.87) (569,894.00)

  • D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.00 0.00

slide-53
SLIDE 53

Etiwanda Elementary San Bernardino County 2017-18 Second Interim Capital Facilities Fund Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 25I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 2 Printed: 2/15/2018 1:49 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F)

  • E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4) 206,000.00 (569,894.00) (168,770.87) (569,894.00)

  • F. FUND BALANCE, RESERVES

1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 4,376,008.90 4,468,432.37 4,468,432.37 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 4,376,008.90 4,468,432.37 4,468,432.37 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 4,376,008.90 4,468,432.37 4,468,432.37 2) Ending Balance, June 30 (E + F1e) 4,582,008.90 3,898,538.37 3,898,538.37 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.00 Stores 9712 0.00 0.00 0.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Legally Restricted Balance 9740 4,582,008.90 3,898,538.37 3,898,538.37 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Commitments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 0.00 0.00 0.00 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00

slide-54
SLIDE 54

Etiwanda Elementary San Bernardino County 2017-18 Second Interim Capital Facilities Fund Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 25I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 3 Printed: 2/15/2018 1:49 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) OTHER STATE REVENUE Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 0.00 0.0% Other Subventions/In-Lieu Taxes 8576 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Revenue 8590 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 0.00 0.00 0.00 0.00 0.00 0.0% OTHER LOCAL REVENUE County and District Taxes Other Restricted Levies Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.0% Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.0% Prior Years' Taxes 8617 0.00 0.00 0.00 0.00 0.00 0.0% Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.0% Non-Ad Valorem Taxes Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0% Other 8622 0.00 0.00 0.00 0.00 0.00 0.0% Community Redevelopment Funds Not Subject to LCFF Deduction 8625 0.00 0.00 0.00 0.00 0.00 0.0% Penalties and Interest from Delinquent Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0% Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Interest 8660 28,000.00 28,000.00 10,057.32 28,000.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% Fees and Contracts Mitigation/Developer Fees 8681 1,000,000.00 1,000,000.00 438,615.43 1,000,000.00 0.00 0.0% Other Local Revenue All Other Local Revenue 8699 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 1,028,000.00 1,028,000.00 448,672.75 1,028,000.00 0.00 0.0% TOTAL, REVENUES 1,028,000.00 1,028,000.00 448,672.75 1,028,000.00

slide-55
SLIDE 55

Etiwanda Elementary San Bernardino County 2017-18 Second Interim Capital Facilities Fund Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 25I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 4 Printed: 2/15/2018 1:49 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) CERTIFICATED SALARIES Other Certificated Salaries 1900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0% CLASSIFIED SALARIES Classified Support Salaries 2200 0.00 0.00 0.00 0.00 0.00 0.0% Classified Supervisors' and Administrators' Salaries 2300 0.00 0.00 0.00 0.00 0.00 0.0% Clerical, Technical and Office Salaries 2400 0.00 0.00 0.00 0.00 0.00 0.0% Other Classified Salaries 2900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0% EMPLOYEE BENEFITS STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0% PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0% OASDI/Medicare/Alternative 3301-3302 0.00 0.00 0.00 0.00 0.00 0.0% Health and Welfare Benefits 3401-3402 0.00 0.00 0.00 0.00 0.00 0.0% Unemployment Insurance 3501-3502 0.00 0.00 0.00 0.00 0.00 0.0% Workers' Compensation 3601-3602 0.00 0.00 0.00 0.00 0.00 0.0% OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.00 0.00 0.00 0.0% BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.00 0.00 0.00 0.0% Books and Other Reference Materials 4200 0.00 0.00 0.00 0.00 0.00 0.0% Materials and Supplies 4300 0.00 7,626.00 7,551.29 7,626.00 0.00 0.0% Noncapitalized Equipment 4400 0.00 600.00 595.53 600.00 0.00 0.0% TOTAL, BOOKS AND SUPPLIES 0.00 8,226.00 8,146.82 8,226.00 0.00 0.0% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.0% Travel and Conferences 5200 0.00 0.00 0.00 0.00 0.00 0.0% Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0% Operations and Housekeeping Services 5500 0.00 0.00 0.00 0.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 30,000.00 30,000.00 0.00 30,000.00 0.00 0.0% Professional/Consulting Services and Operating Expenditures 5800 292,000.00 90,950.00 3,991.92 90,950.00 0.00 0.0% Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 322,000.00 120,950.00 3,991.92 120,950.00 0.00 0.0%

slide-56
SLIDE 56

Etiwanda Elementary San Bernardino County 2017-18 Second Interim Capital Facilities Fund Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 25I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 5 Printed: 2/15/2018 1:49 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) CAPITAL OUTLAY Land 6100 0.00 0.00 0.00 0.00 0.00 0.0% Land Improvements 6170 0.00 12,920.00 12,176.25 12,920.00 0.00 0.0% Buildings and Improvements of Buildings 6200 500,000.00 1,455,798.00 593,128.63 1,455,798.00 0.00 0.0% Books and Media for New School Libraries

  • r Major Expansion of School Libraries

6300 0.00 0.00 0.00 0.00 0.00 0.0% Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0% Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 500,000.00 1,468,718.00 605,304.88 1,468,718.00 0.00 0.0% OTHER OUTGO (excluding Transfers of Indirect Costs) Other Transfers Out All Other Transfers Out to All Others 7299 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EXPENDITURES 822,000.00 1,597,894.00 617,443.62 1,597,894.00

slide-57
SLIDE 57

Etiwanda Elementary San Bernardino County 2017-18 Second Interim Capital Facilities Fund Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 25I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 6 Printed: 2/15/2018 1:49 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.0% INTERFUND TRANSFERS OUT To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0% OTHER SOURCES/USES SOURCES Proceeds Proceeds from Sale/Lease- Purchase of Land/Buildings 8953 0.00 0.00 0.00 0.00 0.00 0.0% Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 0.00 0.00 0.00

slide-58
SLIDE 58

Etiwanda Elementary San Bernardino County Second Interim Capital Facilities Fund Exhibit: Restricted Balance Detail 36 67702 0000000 Form 25I California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 04/18/2012) Page 1 Printed: 2/15/2018 1:49 PM

2017/18 Resource Description Projected Year Totals 9010 Other Restricted Local 3,898,538.37 Total, Restricted Balance 3,898,538.37

slide-59
SLIDE 59

Etiwanda Elementary San Bernardino County 2017-18 Second Interim County School Facilities Fund Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 35I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 1 Printed: 2/15/2018 1:50 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F)

  • A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 0.00 0.00 0.00 0.00 0.00 0.0% 4) Other Local Revenue 8600-8799 100,000.00 100,000.00 19,025.40 100,000.00 0.00 0.0% 5) TOTAL, REVENUES 100,000.00 100,000.00 19,025.40 100,000.00

  • B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 0.00 0.00 0.00 0.00 0.00 0.0% 3) Employee Benefits 3000-3999 0.00 0.00 0.00 0.00 0.00 0.0% 4) Books and Supplies 4000-4999 0.00 18,566.00 16,040.74 18,566.00 0.00 0.0% 5) Services and Other Operating Expenditures 5000-5999 59,339.00 137,682.00 43,231.61 137,682.00 0.00 0.0% 6) Capital Outlay 6000-6999 5,456,487.00 4,661,140.00 735,376.93 4,661,140.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.00 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 5,515,826.00 4,817,388.00 794,649.28 4,817,388.00

  • C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (5,415,826.00) (4,717,388.00) (775,623.88) (4,717,388.00)

  • D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.00 0.00

slide-60
SLIDE 60

Etiwanda Elementary San Bernardino County 2017-18 Second Interim County School Facilities Fund Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 35I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 2 Printed: 2/15/2018 1:50 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F)

  • E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4) (5,415,826.00) (4,717,388.00) (775,623.88) (4,717,388.00)

  • F. FUND BALANCE, RESERVES

1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 5,415,826.45 4,717,388.50 4,717,388.50 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 334,632.99 334,632.99 New c) As of July 1 - Audited (F1a + F1b) 5,415,826.45 4,717,388.50 5,052,021.49 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 5,415,826.45 4,717,388.50 5,052,021.49 2) Ending Balance, June 30 (E + F1e) 0.45 0.50 334,633.49 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.00 Stores 9712 0.00 0.00 0.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Legally Restricted Balance 9740 0.45 0.50 334,633.49 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Commitments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 0.00 0.00 0.00 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00

slide-61
SLIDE 61

Etiwanda Elementary San Bernardino County 2017-18 Second Interim County School Facilities Fund Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 35I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 3 Printed: 2/15/2018 1:50 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) FEDERAL REVENUE All Other Federal Revenue 8290 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, FEDERAL REVENUE 0.00 0.00 0.00 0.00 0.00 0.0% OTHER STATE REVENUE School Facilities Apportionments 8545 0.00 0.00 0.00 0.00 0.00 0.0% Pass-Through Revenues from State Sources 8587 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Revenue 8590 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 0.00 0.00 0.00 0.00 0.00 0.0% OTHER LOCAL REVENUE Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Leases and Rentals 8650 0.00 0.00 0.00 0.00 0.00 0.0% Interest 8660 100,000.00 100,000.00 19,025.40 100,000.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% Other Local Revenue All Other Local Revenue 8699 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 100,000.00 100,000.00 19,025.40 100,000.00 0.00 0.0% TOTAL, REVENUES 100,000.00 100,000.00 19,025.40 100,000.00

slide-62
SLIDE 62

Etiwanda Elementary San Bernardino County 2017-18 Second Interim County School Facilities Fund Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 35I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 4 Printed: 2/15/2018 1:50 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) CLASSIFIED SALARIES Classified Support Salaries 2200 0.00 0.00 0.00 0.00 0.00 0.0% Classified Supervisors' and Administrators' Salaries 2300 0.00 0.00 0.00 0.00 0.00 0.0% Clerical, Technical and Office Salaries 2400 0.00 0.00 0.00 0.00 0.00 0.0% Other Classified Salaries 2900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0% EMPLOYEE BENEFITS STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0% PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0% OASDI/Medicare/Alternative 3301-3302 0.00 0.00 0.00 0.00 0.00 0.0% Health and Welfare Benefits 3401-3402 0.00 0.00 0.00 0.00 0.00 0.0% Unemployment Insurance 3501-3502 0.00 0.00 0.00 0.00 0.00 0.0% Workers' Compensation 3601-3602 0.00 0.00 0.00 0.00 0.00 0.0% OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.00 0.00 0.00 0.0% BOOKS AND SUPPLIES Books and Other Reference Materials 4200 0.00 0.00 0.00 0.00 0.00 0.0% Materials and Supplies 4300 0.00 18,566.00 16,040.75 18,566.00 0.00 0.0% Noncapitalized Equipment 4400 0.00 0.00 (0.01) 0.00 0.00 0.0% TOTAL, BOOKS AND SUPPLIES 0.00 18,566.00 16,040.74 18,566.00 0.00 0.0% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.0% Travel and Conferences 5200 0.00 0.00 0.00 0.00 0.00 0.0% Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0% Operations and Housekeeping Services 5500 0.00 0.00 0.00 0.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.00 0.00 0.00 0.0% Professional/Consulting Services and Operating Expenditures 5800 59,339.00 137,682.00 43,231.61 137,682.00 0.00 0.0% Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 59,339.00 137,682.00 43,231.61 137,682.00 0.00 0.0%

slide-63
SLIDE 63

Etiwanda Elementary San Bernardino County 2017-18 Second Interim County School Facilities Fund Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 35I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 5 Printed: 2/15/2018 1:50 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) CAPITAL OUTLAY Land 6100 42,166.00 42,166.00 0.00 42,166.00 0.00 0.0% Land Improvements 6170 70,071.00 70,071.00 (238,503.95) 70,071.00 0.00 0.0% Buildings and Improvements of Buildings 6200 4,935,055.00 4,057,542.00 833,128.76 4,057,542.00 0.00 0.0% Books and Media for New School Libraries

  • r Major Expansion of School Libraries

6300 0.00 32,405.00 22,742.38 32,405.00 0.00 0.0% Equipment 6400 409,195.00 458,956.00 118,009.74 458,956.00 0.00 0.0% Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 5,456,487.00 4,661,140.00 735,376.93 4,661,140.00 0.00 0.0% OTHER OUTGO (excluding Transfers of Indirect Costs) Other Transfers Out Transfers of Pass-Through Revenues To Districts or Charter Schools 7211 0.00 0.00 0.00 0.00 0.00 0.0% To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.0% To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers Out to All Others 7299 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EXPENDITURES 5,515,826.00 4,817,388.00 794,649.28 4,817,388.00

slide-64
SLIDE 64

Etiwanda Elementary San Bernardino County 2017-18 Second Interim County School Facilities Fund Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 35I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 6 Printed: 2/15/2018 1:50 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) INTERFUND TRANSFERS INTERFUND TRANSFERS IN To: State School Building Fund/ County School Facilities Fund From: All Other Funds 8913 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.0% INTERFUND TRANSFERS OUT To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0% OTHER SOURCES/USES SOURCES Proceeds Proceeds from Sale/Lease- Purchase of Land/Buildings 8953 0.00 0.00 0.00 0.00 0.00 0.0% Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 0.00 0.00 0.00

slide-65
SLIDE 65

Etiwanda Elementary San Bernardino County Second Interim County School Facilities Fund Exhibit: Restricted Balance Detail 36 67702 0000000 Form 35I California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 04/18/2012) Page 1 Printed: 2/15/2018 1:50 PM

2017/18 Resource Description Projected Year Totals 7710 State School Facilities Projects 334,633.49 Total, Restricted Balance 334,633.49

slide-66
SLIDE 66

Etiwanda Elementary San Bernardino County 2017-18 Second Interim Special Reserve Fund for Capital Outlay Projects Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 40I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 1 Printed: 2/15/2018 1:51 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F)

  • A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 0.00 0.00 0.00 0.00 0.00 0.0% 4) Other Local Revenue 8600-8799 185,000.00 185,000.00 60,698.42 185,000.00 0.00 0.0% 5) TOTAL, REVENUES 185,000.00 185,000.00 60,698.42 185,000.00

  • B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 0.00 0.00 0.00 0.00 0.00 0.0% 3) Employee Benefits 3000-3999 0.00 0.00 0.00 0.00 0.00 0.0% 4) Books and Supplies 4000-4999 1,424,113.00 1,456,479.00 248,494.02 1,456,479.00 0.00 0.0% 5) Services and Other Operating Expenditures 5000-5999 2,608.00 1,445.00 0.00 1,445.00 0.00 0.0% 6) Capital Outlay 6000-6999 2,408,800.00 3,729,213.00 1,286,221.06 3,729,213.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.00 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 3,835,521.00 5,187,137.00 1,534,715.08 5,187,137.00

  • C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (3,650,521.00) (5,002,137.00) (1,474,016.66) (5,002,137.00)

  • D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In 8900-8929 2,238,300.00 2,238,300.00 0.00 2,238,300.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 2,238,300.00 2,238,300.00 0.00 2,238,300.00

slide-67
SLIDE 67

Etiwanda Elementary San Bernardino County 2017-18 Second Interim Special Reserve Fund for Capital Outlay Projects Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 40I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 2 Printed: 2/15/2018 1:51 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F)

  • E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4) (1,412,221.00) (2,763,837.00) (1,474,016.66) (2,763,837.00)

  • F. FUND BALANCE, RESERVES

1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 25,500,664.60 30,544,767.34 30,544,767.34 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 25,500,664.60 30,544,767.34 30,544,767.34 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 25,500,664.60 30,544,767.34 30,544,767.34 2) Ending Balance, June 30 (E + F1e) 24,088,443.60 27,780,930.34 27,780,930.34 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.00 Stores 9712 0.00 0.00 0.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Legally Restricted Balance 9740 24,088,443.60 27,780,930.34 27,780,930.34 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Commitments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 0.00 0.00 0.00 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00

slide-68
SLIDE 68

Etiwanda Elementary San Bernardino County 2017-18 Second Interim Special Reserve Fund for Capital Outlay Projects Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 40I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 3 Printed: 2/15/2018 1:51 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) FEDERAL REVENUE FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0% All Other Federal Revenue 8290 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, FEDERAL REVENUE 0.00 0.00 0.00 0.00 0.00 0.0% OTHER STATE REVENUE Pass-Through Revenues from State Sources 8587 0.00 0.00 0.00 0.00 0.00 0.0% California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Revenue All Other 8590 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 0.00 0.00 0.00 0.00 0.00 0.0% OTHER LOCAL REVENUE Other Local Revenue Community Redevelopment Funds Not Subject to LCFF Deduction 8625 0.00 0.00 0.00 0.00 0.00 0.0% Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Leases and Rentals 8650 0.00 0.00 0.00 0.00 0.00 0.0% Interest 8660 185,000.00 185,000.00 60,698.42 185,000.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% Other Local Revenue All Other Local Revenue 8699 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 185,000.00 185,000.00 60,698.42 185,000.00 0.00 0.0% TOTAL, REVENUES 185,000.00 185,000.00 60,698.42 185,000.00

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SLIDE 69

Etiwanda Elementary San Bernardino County 2017-18 Second Interim Special Reserve Fund for Capital Outlay Projects Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 40I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 4 Printed: 2/15/2018 1:51 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) CLASSIFIED SALARIES Classified Support Salaries 2200 0.00 0.00 0.00 0.00 0.00 0.0% Classified Supervisors' and Administrators' Salaries 2300 0.00 0.00 0.00 0.00 0.00 0.0% Clerical, Technical and Office Salaries 2400 0.00 0.00 0.00 0.00 0.00 0.0% Other Classified Salaries 2900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0% EMPLOYEE BENEFITS STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0% PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0% OASDI/Medicare/Alternative 3301-3302 0.00 0.00 0.00 0.00 0.00 0.0% Health and Welfare Benefits 3401-3402 0.00 0.00 0.00 0.00 0.00 0.0% Unemployment Insurance 3501-3502 0.00 0.00 0.00 0.00 0.00 0.0% Workers' Compensation 3601-3602 0.00 0.00 0.00 0.00 0.00 0.0% OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.00 0.00 0.00 0.0% BOOKS AND SUPPLIES Books and Other Reference Materials 4200 0.00 0.00 0.00 0.00 0.00 0.0% Materials and Supplies 4300 293,628.00 453,908.00 108,378.90 453,908.00 0.00 0.0% Noncapitalized Equipment 4400 1,130,485.00 1,002,571.00 140,115.12 1,002,571.00 0.00 0.0% TOTAL, BOOKS AND SUPPLIES 1,424,113.00 1,456,479.00 248,494.02 1,456,479.00 0.00 0.0% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.0% Travel and Conferences 5200 0.00 0.00 0.00 0.00 0.00 0.0% Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0% Operations and Housekeeping Services 5500 0.00 0.00 0.00 0.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.00 0.00 0.00 0.0% Professional/Consulting Services and Operating Expenditures 5800 2,608.00 1,445.00 0.00 1,445.00 0.00 0.0% Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 2,608.00 1,445.00 0.00 1,445.00 0.00 0.0%

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SLIDE 70

Etiwanda Elementary San Bernardino County 2017-18 Second Interim Special Reserve Fund for Capital Outlay Projects Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 40I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 5 Printed: 2/15/2018 1:51 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) CAPITAL OUTLAY Land 6100 0.00 0.00 0.00 0.00 0.00 0.0% Land Improvements 6170 0.00 8,900.00 8,900.00 8,900.00 0.00 0.0% Buildings and Improvements of Buildings 6200 270,000.00 270,000.00 15,671.00 270,000.00 0.00 0.0% Books and Media for New School Libraries

  • r Major Expansion of School Libraries

6300 0.00 0.00 0.00 0.00 0.00 0.0% Equipment 6400 538,800.00 563,800.00 12,984.35 563,800.00 0.00 0.0% Equipment Replacement 6500 1,600,000.00 2,886,513.00 1,248,665.71 2,886,513.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 2,408,800.00 3,729,213.00 1,286,221.06 3,729,213.00 0.00 0.0% OTHER OUTGO (excluding Transfers of Indirect Costs) Other Transfers Out Transfers of Pass-Through Revenues To Districts or Charter Schools 7211 0.00 0.00 0.00 0.00 0.00 0.0% To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.0% To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers Out to All Others 7299 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EXPENDITURES 3,835,521.00 5,187,137.00 1,534,715.08 5,187,137.00

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SLIDE 71

Etiwanda Elementary San Bernardino County 2017-18 Second Interim Special Reserve Fund for Capital Outlay Projects Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 40I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 6 Printed: 2/15/2018 1:51 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: General Fund/CSSF 8912 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers In 8919 2,238,300.00 2,238,300.00 0.00 2,238,300.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 2,238,300.00 2,238,300.00 0.00 2,238,300.00 0.00 0.0% INTERFUND TRANSFERS OUT To: General Fund/CSSF 7612 0.00 0.00 0.00 0.00 0.00 0.0% To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0% OTHER SOURCES/USES SOURCES Proceeds Proceeds from Sale/Lease- Purchase of Land/Buildings 8953 0.00 0.00 0.00 0.00 0.00 0.0% Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 2,238,300.00 2,238,300.00 0.00 2,238,300.00

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SLIDE 72

Etiwanda Elementary San Bernardino County Second Interim Special Reserve Fund for Capital Outlay Projects Exhibit: Restricted Balance Detail 36 67702 0000000 Form 40I California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 04/18/2012) Page 1 Printed: 2/15/2018 1:51 PM

2017/18 Resource Description Projected Year Totals 9010 Other Restricted Local 27,780,930.34 Total, Restricted Balance 27,780,930.34

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SLIDE 73

Etiwanda Elementary San Bernardino County 2017-18 Second Interim Capital Project Fund for Blended Component Units Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 49I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 1 Printed: 2/15/2018 1:53 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F)

  • A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 0.00 0.00 0.00 0.00 0.00 0.0% 4) Other Local Revenue 8600-8799 1,830,000.00 1,830,000.00 0.00 1,830,000.00 0.00 0.0% 5) TOTAL, REVENUES 1,830,000.00 1,830,000.00 0.00 1,830,000.00

  • B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 0.00 0.00 0.00 0.00 0.00 0.0% 3) Employee Benefits 3000-3999 0.00 0.00 0.00 0.00 0.00 0.0% 4) Books and Supplies 4000-4999 0.00 0.00 0.00 0.00 0.00 0.0% 5) Services and Other Operating Expenditures 5000-5999 320,000.00 320,000.00 0.00 320,000.00 0.00 0.0% 6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.00 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 320,000.00 320,000.00 0.00 320,000.00

  • C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 1,510,000.00 1,510,000.00 0.00 1,510,000.00

  • D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.00 0.00

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SLIDE 74

Etiwanda Elementary San Bernardino County 2017-18 Second Interim Capital Project Fund for Blended Component Units Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 49I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 2 Printed: 2/15/2018 1:53 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F)

  • E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4) 1,510,000.00 1,510,000.00 0.00 1,510,000.00

  • F. FUND BALANCE, RESERVES

1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 4,157,461.71 3,754,061.11 3,754,061.11 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 4,157,461.71 3,754,061.11 3,754,061.11 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 4,157,461.71 3,754,061.11 3,754,061.11 2) Ending Balance, June 30 (E + F1e) 5,667,461.71 5,264,061.11 5,264,061.11 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.00 Stores 9712 0.00 0.00 0.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Legally Restricted Balance 9740 0.00 0.00 0.00 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Commitments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 5,667,461.71 5,264,061.11 5,264,061.11 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00

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SLIDE 75

Etiwanda Elementary San Bernardino County 2017-18 Second Interim Capital Project Fund for Blended Component Units Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 49I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 3 Printed: 2/15/2018 1:53 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) FEDERAL REVENUE All Other Federal Revenue 8290 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, FEDERAL REVENUE 0.00 0.00 0.00 0.00 0.00 0.0% OTHER STATE REVENUE Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 0.00 0.0% Other Subventions/In-Lieu Taxes 8576 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Revenue 8590 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 0.00 0.00 0.00 0.00 0.00 0.0% OTHER LOCAL REVENUE County and District Taxes Other Restricted Levies Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.0% Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.0% Prior Years' Taxes 8617 0.00 0.00 0.00 0.00 0.00 0.0% Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.0% Non-Ad Valorem Taxes Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0% Other 8622 1,800,000.00 1,800,000.00 0.00 1,800,000.00 0.00 0.0% Community Redevelopment Funds Not Subject to LCFF Deduction 8625 0.00 0.00 0.00 0.00 0.00 0.0% Penalties and Interest from Delinquent Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0% Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Leases and Rentals 8650 0.00 0.00 0.00 0.00 0.00 0.0% Interest 8660 30,000.00 30,000.00 0.00 30,000.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% Other Local Revenue All Other Local Revenue 8699 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 1,830,000.00 1,830,000.00 0.00 1,830,000.00 0.00 0.0% TOTAL, REVENUES 1,830,000.00 1,830,000.00 0.00 1,830,000.00

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SLIDE 76

Etiwanda Elementary San Bernardino County 2017-18 Second Interim Capital Project Fund for Blended Component Units Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 49I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 4 Printed: 2/15/2018 1:53 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) CLASSIFIED SALARIES Classified Support Salaries 2200 0.00 0.00 0.00 0.00 0.00 0.0% Classified Supervisors' and Administrators' Salaries 2300 0.00 0.00 0.00 0.00 0.00 0.0% Clerical, Technical and Office Salaries 2400 0.00 0.00 0.00 0.00 0.00 0.0% Other Classified Salaries 2900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0% EMPLOYEE BENEFITS STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0% PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0% OASDI/Medicare/Alternative 3301-3302 0.00 0.00 0.00 0.00 0.00 0.0% Health and Welfare Benefits 3401-3402 0.00 0.00 0.00 0.00 0.00 0.0% Unemployment Insurance 3501-3502 0.00 0.00 0.00 0.00 0.00 0.0% Workers' Compensation 3601-3602 0.00 0.00 0.00 0.00 0.00 0.0% OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.00 0.00 0.00 0.0% BOOKS AND SUPPLIES Books and Other Reference Materials 4200 0.00 0.00 0.00 0.00 0.00 0.0% Materials and Supplies 4300 0.00 0.00 0.00 0.00 0.00 0.0% Noncapitalized Equipment 4400 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, BOOKS AND SUPPLIES 0.00 0.00 0.00 0.00 0.00 0.0% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.0% Travel and Conferences 5200 0.00 0.00 0.00 0.00 0.00 0.0% Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0% Operations and Housekeeping Services 5500 0.00 0.00 0.00 0.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.00 0.00 0.00 0.0% Professional/Consulting Services and Operating Expenditures 5800 320,000.00 320,000.00 0.00 320,000.00 0.00 0.0% Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 320,000.00 320,000.00 0.00 320,000.00 0.00 0.0%

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SLIDE 77

Etiwanda Elementary San Bernardino County 2017-18 Second Interim Capital Project Fund for Blended Component Units Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 49I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 5 Printed: 2/15/2018 1:53 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) CAPITAL OUTLAY Land 6100 0.00 0.00 0.00 0.00 0.00 0.0% Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0% Buildings and Improvements of Buildings 6200 0.00 0.00 0.00 0.00 0.00 0.0% Books and Media for New School Libraries

  • r Major Expansion of School Libraries

6300 0.00 0.00 0.00 0.00 0.00 0.0% Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0% Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 0.00 0.00 0.00 0.00 0.00 0.0% OTHER OUTGO (excluding Transfers of Indirect Costs) Other Transfers Out Transfers of Pass-Through Revenues To Districts or Charter Schools 7211 0.00 0.00 0.00 0.00 0.00 0.0% To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.0% To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers Out to All Others 7299 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service Repayment of State School Building Fund Aid - Proceeds from Bonds 7435 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EXPENDITURES 320,000.00 320,000.00 0.00 320,000.00

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SLIDE 78

Etiwanda Elementary San Bernardino County 2017-18 Second Interim Capital Project Fund for Blended Component Units Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 49I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 6 Printed: 2/15/2018 1:53 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.0% INTERFUND TRANSFERS OUT To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0% OTHER SOURCES/USES SOURCES Proceeds Proceeds from Sale of Bonds 8951 0.00 0.00 0.00 0.00 0.00 0.0% Other Sources County School Building Aid 8961 0.00 0.00 0.00 0.00 0.00 0.0% Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 0.00 0.00 0.00

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SLIDE 79

Etiwanda Elementary San Bernardino County Second Interim Capital Project Fund for Blended Component Units Exhibit: Restricted Balance Detail 36 67702 0000000 Form 49I California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 04/18/2012) Page 1 Printed: 2/15/2018 1:53 PM

2017/18 Resource Description Projected Year Totals Total, Restricted Balance 0.00

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SLIDE 80

Etiwanda Elementary San Bernardino County 2017-18 Second Interim Debt Service Fund for Blended Component Units Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 52I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 1 Printed: 2/15/2018 1:54 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F)

  • A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 0.00 0.00 0.00 0.00 0.00 0.0% 4) Other Local Revenue 8600-8799 11,500,000.00 11,500,000.00 0.00 11,500,000.00 0.00 0.0% 5) TOTAL, REVENUES 11,500,000.00 11,500,000.00 0.00 11,500,000.00

  • B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 0.00 0.00 0.00 0.00 0.00 0.0% 3) Employee Benefits 3000-3999 0.00 0.00 0.00 0.00 0.00 0.0% 4) Books and Supplies 4000-4999 0.00 0.00 0.00 0.00 0.00 0.0% 5) Services and Other Operating Expenditures 5000-5999 0.00 0.00 0.00 0.00 0.00 0.0% 6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 11,600,000.00 11,600,000.00 0.00 11,600,000.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.00 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 11,600,000.00 11,600,000.00 0.00 11,600,000.00

  • C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (100,000.00) (100,000.00) 0.00 (100,000.00)

  • D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In 8900-8929 7,100,000.00 7,100,000.00 0.00 7,100,000.00 0.00 0.0% b) Transfers Out 7600-7629 7,100,000.00 7,100,000.00 0.00 7,100,000.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 2,300,000.00 2,300,000.00 0.00 2,300,000.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 2,300,000.00 2,300,000.00 0.00 2,300,000.00

slide-81
SLIDE 81

Etiwanda Elementary San Bernardino County 2017-18 Second Interim Debt Service Fund for Blended Component Units Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 52I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 2 Printed: 2/15/2018 1:54 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F)

  • E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4) 2,200,000.00 2,200,000.00 0.00 2,200,000.00

  • F. FUND BALANCE, RESERVES

1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 45,228,359.53 57,669,266.89 57,669,266.89 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 45,228,359.53 57,669,266.89 57,669,266.89 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 45,228,359.53 57,669,266.89 57,669,266.89 2) Ending Balance, June 30 (E + F1e) 47,428,359.53 59,869,266.89 59,869,266.89 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.00 Stores 9712 0.00 0.00 0.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Legally Restricted Balance 9740 0.00 0.00 0.00 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Commitments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 47,428,359.53 59,869,266.89 59,869,266.89 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00

slide-82
SLIDE 82

Etiwanda Elementary San Bernardino County 2017-18 Second Interim Debt Service Fund for Blended Component Units Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 52I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 3 Printed: 2/15/2018 1:54 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) FEDERAL REVENUE All Other Federal Revenue 8290 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, FEDERAL REVENUE 0.00 0.00 0.00 0.00 0.00 0.0% OTHER STATE REVENUE Tax Relief Subventions Voted Indebtedness Levies Homeowners' Exemptions 8571 0.00 0.00 0.00 0.00 0.00 0.0% Other Subventions/In-Lieu Taxes 8572 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 0.00 0.00 0.00 0.00 0.00 0.0% OTHER LOCAL REVENUE County and District Taxes Voted Indebtedness Levies Secured Roll 8611 0.00 0.00 0.00 0.00 0.00 0.0% Unsecured Roll 8612 0.00 0.00 0.00 0.00 0.00 0.0% Prior Years' Taxes 8613 0.00 0.00 0.00 0.00 0.00 0.0% Supplemental Taxes 8614 0.00 0.00 0.00 0.00 0.00 0.0% Non-Ad Valorem Taxes Other 8622 9,000,000.00 9,000,000.00 0.00 9,000,000.00 0.00 0.0% Penalties and Interest from Delinquent Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0% Interest 8660 2,500,000.00 2,500,000.00 0.00 2,500,000.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% Other Local Revenue All Other Local Revenue 8699 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 11,500,000.00 11,500,000.00 0.00 11,500,000.00 0.00 0.0% TOTAL, REVENUES 11,500,000.00 11,500,000.00 0.00 11,500,000.00 OTHER OUTGO (excluding Transfers of Indirect Costs) Debt Service Bond Redemptions 7433 4,900,000.00 4,900,000.00 0.00 4,900,000.00 0.00 0.0% Bond Interest and Other Service Charges 7434 6,700,000.00 6,700,000.00 0.00 6,700,000.00 0.00 0.0% Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 11,600,000.00 11,600,000.00 0.00 11,600,000.00 0.00 0.0% TOTAL, EXPENDITURES 11,600,000.00 11,600,000.00 0.00 11,600,000.00

slide-83
SLIDE 83

Etiwanda Elementary San Bernardino County 2017-18 Second Interim Debt Service Fund for Blended Component Units Revenues, Expenditures, and Changes in Fund Balance 36 67702 0000000 Form 52I

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 4 Printed: 2/15/2018 1:54 PM

Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized Interfund Transfers In 8919 7,100,000.00 7,100,000.00 0.00 7,100,000.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 7,100,000.00 7,100,000.00 0.00 7,100,000.00 0.00 0.0% INTERFUND TRANSFERS OUT Other Authorized Interfund Transfers Out 7619 7,100,000.00 7,100,000.00 0.00 7,100,000.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 7,100,000.00 7,100,000.00 0.00 7,100,000.00 0.00 0.0% OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 2,300,000.00 2,300,000.00 0.00 2,300,000.00 0.00 0.0% (c) TOTAL, SOURCES 2,300,000.00 2,300,000.00 0.00 2,300,000.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 2,300,000.00 2,300,000.00 0.00 2,300,000.00

slide-84
SLIDE 84

Etiwanda Elementary San Bernardino County Second Interim Debt Service Fund for Blended Component Units Exhibit: Restricted Balance Detail 36 67702 0000000 Form 52I California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 04/18/2012) Page 1 Printed: 2/15/2018 1:54 PM

2017/18 Resource Description Projected Year Totals Total, Restricted Balance 0.00

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SLIDE 85

Etiwanda Elementary San Bernardino County 2017-18 Second Interim AVERAGE DAILY ATTENDANCE 36 67702 0000000 Form AI California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: adai (Rev 03/10/2017) Page 1 of 1 Printed: 2/15/2018 1:39 PM

Description

ESTIMATED FUNDED ADA Original Budget (A) ESTIMATED FUNDED ADA Board Approved Operating Budget (B) ESTIMATED P-2 REPORT ADA Projected Year Totals (C) ESTIMATED FUNDED ADA Projected Year Totals (D) DIFFERENCE (Col. D - B) (E) PERCENTAGE DIFFERENCE (Col. E / B) (F)

  • A. DISTRICT
  • 1. Total District Regular ADA

Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (includes Necessary Small School ADA) 13,610.36 13,623.58 13,610.89 13,610.89 (12.69) 0%

  • 2. Total Basic Aid Choice/Court Ordered

Voluntary Pupil Transfer Regular ADA Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) 0.00 0.00 0.00 0.00 0.00 0%

  • 3. Total Basic Aid Open Enrollment Regular ADA

Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) 0.00 0.00 0.00 0.00 0.00 0%

  • 4. Total, District Regular ADA

(Sum of Lines A1 through A3) 13,610.36 13,623.58 13,610.89 13,610.89 (12.69) 0%

  • 5. District Funded County Program ADA
  • a. County Community Schools

0.00 0.00 0.00 0.00 0.00 0%

  • b. Special Education-Special Day Class

67.00 49.91 47.90 47.90 (2.01)

  • 4%
  • c. Special Education-NPS/LCI

0.00 0.00 0.00 0.00 0.00 0%

  • d. Special Education Extended Year

0.00 0.00 0.00 0.00 0.00 0%

  • e. Other County Operated Programs:

Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natura Resource Conservation Schools 0.00 0.00 0.00 0.00 0.00 0%

  • f. County School Tuition Fund

(Out of State Tuition) [EC 2000 and 46380] 0.00 0.00 0.00 0.00 0.00 0%

  • g. Total, District Funded County Program ADA

(Sum of Lines A5a through A5f) 67.00 49.91 47.90 47.90 (2.01)

  • 4%
  • 6. TOTAL DISTRICT ADA

(Sum of Line A4 and Line A5g) 13,677.36 13,673.49 13,658.79 13,658.79 (14.70) 0%

  • 7. Adults in Correctional Facilities

0.00 0.00 0.00 0.00 0.00 0%

  • 8. Charter School ADA

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

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SLIDE 86

Etiwanda Elementary San Bernardino County Second Interim 2017-18 INTERIM REPORT Cashflow Worksheet - Budget Year (1) 36 67702 0000000 Form CASH California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: cashi (Rev 06/17/2014) Page 1 of 2 Printed: 2/15/2018 1:40 PM Beginning Object Balances (Ref. Only) July August September October November December January February ACTUALS THROUGH THE MONTH OF (Enter Month Name):

October

  • A. BEGINNING CASH

35,206,477.10 43,810,804.17 51,713,698.19 58,562,410.97 54,798,841.81 46,680,599.88 51,231,373.24 45,234,248.54

  • B. RECEIPTS

LCFF/Revenue Limit Sources Principal Apportionment

8010-8019 12,078,789.00 12,078,789.00 16,198,061.00 14,982,863.00 0.00 4,119,272.00 4,831,515.00 5,628,235.50

Property Taxes

8020-8079 257,637.95 (146,108.59) 146,108.59 0.00 1,365,501.31 8,299,988.67 481,545.91 139,832.66

Miscellaneous Funds

8080-8099 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Federal Revenue

8100-8299 10,193.00 46,993.95 352,928.19 48,219.64 68,979.99 249,868.34 178,243.35 32,633.81

Other State Revenue

8300-8599 0.00 0.00 1,105,313.83 (592,395.86) 216,971.50 1,480,867.86 0.00 0.00

Other Local Revenue

8600-8799 112,058.48 53,389.30 1,520,153.96 879,600.85 1,562,269.33 2,596,592.68 620,880.99 893,958.06

Interfund Transfers In

8910-8929 0.00 0.00 (446,284.80) 446,284.80 0.00 0.00 0.00 0.00

All Other Financing Sources

8930-8979 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

TOTAL RECEIPTS

12,458,678.43 12,033,063.66 18,876,280.77 15,764,572.43 3,213,722.13 16,746,589.55 6,112,185.25 6,694,660.03

  • C. DISBURSEMENTS

Certificated Salaries

1000-1999 0.00 710,132.11 6,401,969.48 6,361,598.71 6,364,251.78 6,394,675.07 6,350,150.71 5,923,941.15

Classified Salaries

2000-2999 603,732.83 1,786,800.78 1,830,499.30 1,877,377.54 1,931,182.17 1,910,495.36 2,068,939.15 1,698,805.56

Employee Benefits

3000-3999 150,184.54 1,255,474.57 2,437,881.20 2,452,679.00 2,417,093.85 2,458,865.74 2,483,786.06 2,069,531.89

Books and Supplies

4000-4999 44,241.71 363,338.52 573,549.48 447,889.63 237,752.79 169,419.26 247,860.74 1,302,535.91

Services

5000-5999 835,068.45 183,902.37 1,013,532.60 2,077,032.19 1,232,980.70 1,520,261.59 913,698.45 1,000,276.96

Capital Outlay

6000-6599 3,433.77 78,954.02 395,666.76 28,405.00 8,914.80 36,524.17 45,971.97 39,806.31

Other Outgo

7000-7499 1,129.00 1,129.00 160,379.32 (158,120.79) 26,634.86 6,978.41

Interfund Transfers Out

7600-7629 0.00 0.00 (1,336,932.85) 1,336,932.85 0.00

All Other Financing Uses

7630-7699 0.00 0.00 0.00

TOTAL DISBURSEMENTS

1,637,790.30 4,379,731.37 11,476,545.29 14,423,794.13 12,192,176.09 12,490,241.19 12,137,041.94 12,041,876.19

  • D. BALANCE SHEET ITEMS

Assets and Deferred Outflows Cash Not In Treasury

9111-9199 143,630.53

Accounts Receivable

9200-9299 4,998,766.98 3,562,992.01 541,163.81 846,289.56 41,529.60 6,792.00

Due From Other Funds

9310 770,259.01 750,117.11 20,141.90

Stores

9320 33,599.69

Prepaid Expenditures

9330 184,772.84 143,976.32 40,796.52

Other Current Assets

9340 0.00

Deferred Outflows of Resources

9490

SUBTOTAL

6,131,029.05 0.00 3,706,968.33 1,332,077.44 866,431.46 41,529.60 0.00 6,792.00 0.00

Liabilities and Deferred Inflows Accounts Payable

9500-9599 8,970,403.69 1,068,452.36 3,919,691.78 (1,772,960.93) 5,755,220.48

Due To Other Funds

9610 3,841,308.89 0.00 3,838,718.85 2,590.04

Current Loans

9640 0.00 0.00 0.00 0.00

Unearned Revenues

9650 0.00 0.00 0.00 0.00

Deferred Inflows of Resources

9690 0.00 0.00 0.00 0.00

SUBTOTAL

12,811,712.58 1,068,452.36 3,919,691.78 2,065,757.92 5,757,810.52 0.00 0.00 0.00 0.00

Nonoperating Suspense Clearing

9910 (1,148,108.70) 462,285.18 182,657.78 (212,968.40) 818,682.43 294,425.00 20,939.99 81,615.57

TOTAL BALANCE SHEET ITEMS

(6,680,683.53) (2,216,561.06) 249,561.73 (551,022.70) (5,104,347.46) 860,212.03 294,425.00 27,731.99 81,615.57

  • E. NET INCREASE/DECREASE (B - C + D)

8,604,327.07 7,902,894.02 6,848,712.78 (3,763,569.16) (8,118,241.93) 4,550,773.36 (5,997,124.70) (5,265,600.59)

  • F. ENDING CASH (A + E)

43,810,804.17 51,713,698.19 58,562,410.97 54,798,841.81 46,680,599.88 51,231,373.24 45,234,248.54 39,968,647.95

  • G. ENDING CASH, PLUS CASH

ACCRUALS AND ADJUSTMENTS

slide-87
SLIDE 87

Etiwanda Elementary San Bernardino County Second Interim 2017-18 INTERIM REPORT Cashflow Worksheet - Budget Year (1) 36 67702 0000000 Form CASH California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: cashi (Rev 06/17/2014) Page 2 of 2 Printed: 2/15/2018 1:40 PM Object ACTUALS THROUGH THE MONTH OF (Enter Month Name):

October

  • A. BEGINNING CASH
  • B. RECEIPTS

LCFF/Revenue Limit Sources Principal Apportionment

8010-8019

Property Taxes

8020-8079

Miscellaneous Funds

8080-8099

Federal Revenue

8100-8299

Other State Revenue

8300-8599

Other Local Revenue

8600-8799

Interfund Transfers In

8910-8929

All Other Financing Sources

8930-8979

TOTAL RECEIPTS

  • C. DISBURSEMENTS

Certificated Salaries

1000-1999

Classified Salaries

2000-2999

Employee Benefits

3000-3999

Books and Supplies

4000-4999

Services

5000-5999

Capital Outlay

6000-6599

Other Outgo

7000-7499

Interfund Transfers Out

7600-7629

All Other Financing Uses

7630-7699

TOTAL DISBURSEMENTS

  • D. BALANCE SHEET ITEMS

Assets and Deferred Outflows Cash Not In Treasury

9111-9199

Accounts Receivable

9200-9299

Due From Other Funds

9310

Stores

9320

Prepaid Expenditures

9330

Other Current Assets

9340

Deferred Outflows of Resources

9490

SUBTOTAL Liabilities and Deferred Inflows Accounts Payable

9500-9599

Due To Other Funds

9610

Current Loans

9640

Unearned Revenues

9650

Deferred Inflows of Resources

9690

SUBTOTAL Nonoperating Suspense Clearing

9910

TOTAL BALANCE SHEET ITEMS

  • E. NET INCREASE/DECREASE (B - C + D)
  • F. ENDING CASH (A + E)
  • G. ENDING CASH, PLUS CASH

ACCRUALS AND ADJUSTMENTS March April May June Accruals Adjustments TOTAL BUDGET

39,968,647.95 40,286,511.12 37,158,354.61 32,469,096.86 10,631,111.50 5,628,235.50 5,628,235.50 6,566,274.75 (2,814,117.75) 0.00 95,557,264.00 95,557,264.00 83,899.59 1,174,594.33 1,398,326.58 0.00 0.00 13,201,327.00 13,201,327.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 293,704.25 65,267.61 97,901.42 358,971.86 2,414,901.59 0.00 4,218,807.00 4,218,807.00 70,895.18 1,134,322.83 0.00 5,246,243.08 638,056.58 0.00 9,300,275.00 9,300,275.00 1,544,109.37 1,462,840.45 1,706,647.20 1,462,840.45 1,056,495.88 0.00 15,471,837.00 15,471,837.00 0.00 0.00 0.00 0.00 503,770.00 503,770.00 503,770.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 12,623,719.89 9,465,260.72 8,831,110.70 13,634,330.14 1,799,106.30 0.00 138,253,280.00 138,253,280.00 6,253,048.99 5,923,941.15 6,253,048.99 8,227,696.04 329,107.82 0.00 65,493,562.00 65,493,562.00 1,877,627.19 1,788,216.37 2,503,502.92 894,108.19 178,821.64 0.00 20,950,109.00 20,950,109.00 2,547,116.17 2,228,726.63 2,228,726.65 6,845,374.70 0.00 29,575,441.00 29,575,441.00 1,008,359.57 533,837.42 1,304,935.91 949,044.30 830,413.76 0.00 8,013,179.00 8,013,179.00 1,097,664.66 997,876.96 1,596,603.14 2,195,329.32 3,093,418.61 0.00 17,757,646.00 17,757,646.00 5,686.62 5,686.62 62,552.77 454,929.19 0.00 1,166,532.00 1,166,532.00 55,827.25 523,380.46 6,978.41 104,676.08 0.00 728,992.00 728,992.00 711,683.04 2,253,662.96 0.00 2,965,346.00 2,965,346.00 0.00 0.00 0.00 12,845,330.45 12,713,348.65 13,893,796.02 19,174,105.32 7,245,030.06 0.00 146,650,807.00 146,650,807.00 128,630.53 15,000.00 143,630.53 4,998,766.98 770,259.01 33,599.69 33,599.69 184,772.84 0.00 0.00 0.00 0.00 0.00 162,230.22 0.00 15,000.00 6,131,029.05 8,970,403.69 3,841,308.89 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 12,811,712.58 539,473.73 119,931.42 373,427.57 112,907.02 (918,533.86) (1,645,268.59) (918,533.86) 539,473.73 119,931.42 373,427.57 275,137.24 (918,533.86) (1,630,268.59) (7,599,217.39) 317,863.17 (3,128,156.51) (4,689,257.75) (5,264,637.94) (6,364,457.62) (1,630,268.59) (15,996,744.39) (8,397,527.00) 40,286,511.12 37,158,354.61 32,469,096.86 27,204,458.92 19,209,732.71

slide-88
SLIDE 88

Etiwanda Elementary San Bernardino County Second Interim DISTRICT CERTIFICATION OF INTERIM REPORT For the Fiscal Year 2017-18 36 67702 0000000 Form CI California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: ci (Rev 04/03/2017) Page 1 of 3 Printed: 2/15/2018 1:42 PM

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 (EC) sections 33129 and 42130) Signed: Date:

District Superintendent or Designee

NOTICE OF INTERIM REVIEW. All action shall be taken on this report during a regular or authorized special meeting of the governing board. To the County Superintendent of Schools: This interim report and certification of financial condition are hereby filed by the governing board

  • f the school district. (Pursuant to EC Section 42131)

Meeting Date: March 08, 2018 Signed:

President of the Governing Board

CERTIFICATION OF FINANCIAL CONDITION X POSITIVE CERTIFICATION As President of the Governing Board of this school district, I certify that based upon current projections this district will meet its financial obligations for the current fiscal year and subsequent two fiscal years. QUALIFIED CERTIFICATION As President of the Governing Board of this school district, I certify that based upon current projections this district may not meet its financial obligations for the current fiscal year or two subsequent fiscal years. NEGATIVE CERTIFICATION As President of the Governing Board of this school district, I certify that based upon current projections this district will be unable to 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: Michael Mancuso Telephone: 909-803-3097 Title: Fiscal Services Manager E-mail: Michael_Mancuso@etiwanda.org

Criteria and Standards Review Summary

The following summary is automatically completed based on data provided in the Criteria and Standards Review form (Form 01CSI). 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 Not Met 1 Average Daily Attendance Funded ADA for any of the current or two subsequent fiscal years has not changed by more than two percent since first interim. X

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SLIDE 89

Etiwanda Elementary San Bernardino County Second Interim DISTRICT CERTIFICATION OF INTERIM REPORT For the Fiscal Year 2017-18 36 67702 0000000 Form CI California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: ci (Rev 04/03/2017) Page 2 of 3 Printed: 2/15/2018 1:42 PM

CRITERIA AND STANDARDS (continued) Met Not Met 2 Enrollment Projected enrollment for any of the current or two subsequent fiscal years has not changed by more than two percent since first interim. X 3 ADA to Enrollment Projected second period (P-2) ADA to enrollment ratio for the current and two subsequent fiscal years is consistent with historical ratios. X 4 Local Control Funding Formula (LCFF) Revenue Projected LCFF revenue for any of the current or two subsequent fiscal years has not changed by more than two percent since first interim. X 5 Salaries and Benefits Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures has not changed by more than the standard for the current and two subsequent fiscal years. X 6a Other Revenues 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 first interim. X 6b Other Expenditures Projected operating expenditures (books and supplies, services and

  • ther expenditures) for the current and two subsequent fiscal years

have not changed by more than five percent since first interim. X 7 Ongoing and Major Maintenance Account If applicable, changes occurring since first interim meet the required contribution to the ongoing and major maintenance account (i.e., restricted maintenance account). X 8 Deficit Spending Unrestricted deficit spending, if any, has not exceeded the standard in any of the current or two subsequent fiscal years. X 9a Fund Balance Projected general fund balance will be positive at the end of the current and two subsequent fiscal years. X 9b Cash Balance Projected general fund cash balance will be positive at the end of the current fiscal year. X 10 Reserves Available reserves (e.g., reserve for economic uncertainties, unassigned/unappropriated amounts) meet minimum requirements for the current and two subsequent fiscal years. X SUPPLEMENTAL INFORMATION No Yes S1 Contingent Liabilities Have any known or contingent liabilities (e.g., financial or program audits, litigation, state compliance reviews) occurred since first interim that may impact the budget? X S2 Using One-time Revenues to Fund Ongoing Expenditures Are there ongoing general fund expenditures funded with one-time revenues that have changed since first interim by more than five percent? X S3 Temporary Interfund Borrowings Are there projected temporary borrowings between funds? X S4 Contingent Revenues 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)? X S5 Contributions Have contributions from unrestricted to restricted resources, or transfers to or from the general fund to cover operating deficits, changed since first interim by more than $20,000 and more than 5% for any of the current or two subsequent fiscal years? X

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SLIDE 90

Etiwanda Elementary San Bernardino County Second Interim DISTRICT CERTIFICATION OF INTERIM REPORT For the Fiscal Year 2017-18 36 67702 0000000 Form CI California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: ci (Rev 04/03/2017) Page 3 of 3 Printed: 2/15/2018 1:42 PM

SUPPLEMENTAL INFORMATION (continued) No Yes S6 Long-term Commitments Does the district have long-term (multiyear) commitments or debt agreements? X

  • If yes, have annual payments for the current or two subsequent

fiscal years increased over prior year's (2016-17) annual payment? X

  • 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? X S7a Postemployment Benefits Other than Pensions Does the district provide postemployment benefits other than pensions (OPEB)? X

  • If yes, have there been changes since first interim in OPEB

liabilities? X S7b Other Self-insurance Benefits Does the district operate any self-insurance programs (e.g., workers' compensation)? X

  • If yes, have there been changes since first interim in self-

insurance liabilities? n/a S8 Status of Labor Agreements As of second interim projections, are salary and benefit negotiations still unsettled for:

  • Certificated? (Section S8A, Line 1b)

X

  • Classified? (Section S8B, Line 1b)

X

  • Management/supervisor/confidential? (Section S8C, Line 1b)

n/a S8 Labor Agreement Budget Revisions For negotiations settled since first interim, per Government Code Section 3547.5(c), are budget revisions still needed to meet the costs

  • f the collective bargaining agreement(s) for:
  • Certificated? (Section S8A, Line 3)

n/a

  • Classified? (Section S8B, Line 3)

n/a S9 Status of Other Funds Are any funds other than the general fund projected to have a negative fund balance at the end of the current fiscal year? X ADDITIONAL FISCAL INDICATORS No Yes A1 Negative Cash Flow Do cash flow projections show that the district will end the current fiscal year with a negative cash balance in the general fund? X A2 Independent Position Control Is personnel position control independent from the payroll system? X A3 Declining Enrollment Is enrollment decreasing in both the prior and current fiscal years? X A4 New Charter Schools Impacting District Enrollment Are any new charter schools operating in district boundaries that are impacting the district's enrollment, either in the prior or current fiscal year? X A5 Salary Increases Exceed COLA Has the district 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? X A6 Uncapped Health Benefits Does the district provide uncapped (100% employer paid) health benefits for current or retired employees? X A7 Independent Financial System Is the district’s financial system independent from the county office system? X A8 Fiscal Distress Reports Does the district have any reports that indicate fiscal distress? If yes, provide copies to the COE, pursuant to EC 42127.6(a). X A9 Change of CBO or Superintendent Have there been personnel changes in the superintendent or chief business official (CBO) positions within the last 12 months? X

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SLIDE 91

Etiwanda Elementary San Bernardino County Second Interim 2017-18 Projected Year Totals Every Student Succeeds Act Maintenance of Effort Expenditures 36 67702 0000000 Form ESMOE California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: esmoe (Rev 06/28/2017) Page 1 Printed: 2/15/2018 2:15 PM

Funds 01, 09, and 62

Section I - Expenditures

Goals Functions Objects

2017-18 Expenditures

  • A. Total state, federal, and local expenditures (all resources)

All All 1000-7999

146,650,807.00

  • B. Less all federal expenditures not allowed for MOE

(Resources 3000-5999, except 3385)

All All 1000-7999

7,750,043.00

  • C. Less state and local expenditures not allowed for MOE:

(All resources, except federal as identified in Line B) 1. Community Services

All 5000-5999 1000-7999

4,615,833.00 2. Capital Outlay

All except 7100-7199 All except 5000-5999 6000-6999

1,166,532.00 3. Debt Service

All 9100 5400-5450, 5800, 7430- 7439

0.00 4. Other Transfers Out

All 9200 7200-7299

0.00 5. Interfund Transfers Out

All 9300 7600-7629

2,965,346.00

9100 7699

6. All Other Financing Uses

All 9200 7651

0.00 7. Nonagency

7100-7199 All except 5000-5999, 9000-9999 1000-7999

0.00 8. Tuition (Revenue, in lieu of expenditures, to approximate costs of services for which tuition is received)

All All 8710

0.00 9. Supplemental expenditures made as a result of a Presidentially declared disaster

Manually entered. Must not include expenditures in lines B, C1-C8, D1, or D2.

  • 10. Total state and local expenditures not

allowed for MOE calculation (Sum lines C1 through C9) 8,747,711.00

1000-7143,

  • D. Plus additional MOE expenditures:

7300-7439

1. Expenditures to cover deficits for food services (Funds 13 and 61) (If negative, then zero)

All All minus 8000-8699

259,522.00 2. Expenditures to cover deficits for student body activities

Manually entered. Must not include expenditures in lines A or D1.

  • E. Total expenditures subject to MOE

(Line A minus lines B and C10, plus lines D1 and D2) 130,412,575.00

slide-92
SLIDE 92

Etiwanda Elementary San Bernardino County Second Interim 2017-18 Projected Year Totals Every Student Succeeds Act Maintenance of Effort Expenditures 36 67702 0000000 Form ESMOE California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: esmoe (Rev 06/28/2017) Page 2 Printed: 2/15/2018 2:15 PM Section II - Expenditures Per ADA 2017-18 Annual ADA/

  • Exps. Per ADA
  • A. Average Daily Attendance

(Form AI, Column C, sum of lines A6 and C9)* 13,658.79

  • B. Expenditures per ADA (Line I.E divided by Line II.A)

9,547.89 Section III - MOE Calculation (For data collection only. Final determination will be done by CDE) Total Per ADA

  • A. Base expenditures (Preloaded expenditures extracted from prior year

Unaudited Actuals MOE calculation). (Note: If the prior year MOE was not met, in its final determination, CDE will adjust the prior year base to 90 percent of the preceding prior year amount rather than the actual prior year expenditure amount.) 0.00 0.00 1. Adjustment to base expenditure and expenditure per ADA amounts for LEAs failing prior year MOE calculation (From Section IV) 0.00 0.00 2. Total adjusted base expenditure amounts (Line A plus Line A.1) 0.00 0.00

  • B. Required effort (Line A.2 times 90%)

0.00 0.00

  • C. Current year expenditures (Line I.E and Line II.B)

130,412,575.00 9,547.89

  • D. MOE deficiency amount, if any (Line B minus Line C)

(If negative, then zero) 0.00 0.00

  • E. MOE determination

MOE Calculation Incomplete (If one or both of the amounts in line D are zero, the MOE requirement is met; if both amounts are positive, the MOE requirement is not met. If either column in Line A.2 or Line C equals zero, the MOE calculation is incomplete.)

  • F. MOE deficiency percentage, if MOE not met; otherwise, zero

(Line D divided by Line B) (Funding under ESSA covered programs in FY 2019-20 may be reduced by the lower of the two percentages) 0.00% 0.00% *Interim Periods - Annual ADA not available from Form AI. For your convenience, Projected Year Totals Estimated P-2 ADA is extracted. Manual adjustment may be required to reflect estimated Annual ADA.

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SLIDE 93

Etiwanda Elementary San Bernardino County Second Interim 2017-18 Projected Year Totals Every Student Succeeds Act Maintenance of Effort Expenditures 36 67702 0000000 Form ESMOE California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: esmoe (Rev 06/28/2017) Page 3 Printed: 2/15/2018 2:15 PM SECTION IV - Detail of Adjustments to Base Expenditures (used in Section III, Line A.1) Description of Adjustments Total Expenditures Expenditures Per ADA Total adjustments to base expenditures 0.00 0.00

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SLIDE 94

Etiwanda Elementary San Bernardino County Second Interim 2017-18 Projected Year Totals Indirect Cost Rate Worksheet 36 67702 0000000 Form ICR California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: icr (Rev 02/21/2017) Page 1 of 3 Printed: 2/15/2018 2:16 PM Part I - General Administrative Share of Plant Services Costs California's indirect cost plan allows that the general administrative costs in the indirect cost pool may include that portion of plant services costs (maintenance and operations costs and facilities rents and leases costs) attributable to the general administrative offices. The calculation of the plant services costs attributed to general administration and included in the pool is standardized and automated using the percentage of salaries and benefits relating to general administration as proxy for the percentage of square footage

  • ccupied by general administration.
  • A. Salaries and Benefits - Other General Administration and Centralized Data Processing
  • 1. Salaries and benefits paid through payroll (Funds 01, 09, and 62, objects 1000-3999 except 3701-3702)

(Functions 7200-7700, goals 0000 and 9000) 3,301,511.00

  • 2. Contracted general administrative positions not paid through payroll
  • a. Enter the costs, if any, of general administrative positions performing services ON SITE but paid through a

contract, rather than through payroll, in functions 7200-7700, goals 0000 and 9000, Object 5800.

  • b. If an amount is entered on Line A2a, provide the title, duties, and approximate FTE of each general

administrative position paid through a contract. Retain supporting documentation in case of audit.

  • B. Salaries and Benefits - All Other Activities
  • 1. Salaries and benefits paid through payroll (Funds 01, 09, and 62, objects 1000-3999 except 3701-3702)

(Functions 1000-6999, 7100-7180, & 8100-8400; Functions 7200-7700, all goals except 0000 & 9000) 111,977,114.00

  • C. Percentage of Plant Services Costs Attributable to General Administration

(Line A1 plus Line A2a, divided by Line B1; zero if negative) (See Part III, Lines A5 and A6) 2.95% Part II - Adjustments for Employment Separation Costs When an employee separates from service, the local educational agency (LEA) may incur costs associated with the separation in addition to the employee's regular salary and benefits for the final pay period. These additional costs can be categorized as "normal" or "abnormal

  • r mass" separation costs.

Normal separation costs include items such as pay for accumulated unused leave or routine severance pay authorized by governing board

  • policy. Normal separation costs are not allowable as direct costs to federal programs, but are allowable as indirect costs. State programs

may have similar restrictions. Where federal or state program guidelines required that the LEA charge an employee's normal separation costs to an unrestricted resource rather than to the restricted program in which the employee worked, the LEA may identify and enter these costs on Line A for inclusion in the indirect cost pool. Abnormal or mass separation costs are those costs resulting from actions taken by an LEA to influence employees to terminate their employment earlier than they normally would have. Abnormal or mass separation costs include retirement incentives such as a Golden Handshake or severance packages negotiated to effect termination. Abnormal or mass separation costs may not be charged to federal programs as either direct costs or indirect costs. Where an LEA paid abnormal or mass separation costs on behalf of positions in general administrative functions included in the indirect cost pool, the LEA must identify and enter these costs on Line B for exclusion from the pool.

  • A. Normal Separation Costs (optional)

Enter any normal separation costs paid on behalf of employees of restricted state or federal programs that were charged to an unrestricted resource (0000-1999) in funds 01, 09, and 62 with functions 1000-6999 or 8100-8400 rather than to the restricted program. These costs will be moved in Part III from base costs to the indirect cost pool. Retain supporting documentation.

  • B. Abnormal or Mass Separation Costs (required)

Enter any abnormal or mass separation costs paid on behalf of general administrative positions charged to unrestricted resources (0000-1999) in funds 01, 09, and 62 with functions 7200-7700. These costs will be moved in Part III from the indirect cost pool to base costs. If none, enter zero. 0.00

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SLIDE 95

Etiwanda Elementary San Bernardino County Second Interim 2017-18 Projected Year Totals Indirect Cost Rate Worksheet 36 67702 0000000 Form ICR California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: icr (Rev 02/21/2017) Page 2 of 3 Printed: 2/15/2018 2:16 PM Part III - Indirect Cost Rate Calculation (Funds 01, 09, and 62, unless indicated otherwise)

  • A. Indirect Costs
  • 1. Other General Administration, less portion charged to restricted resources or specific goals

(Functions 7200-7600, objects 1000-5999, minus Line B9) 4,446,165.00

  • 2. Centralized Data Processing, less portion charged to restricted resources or specific goals

(Function 7700, objects 1000-5999, minus Line B10) 1,146,119.00

  • 3. External Financial Audit - Single Audit (Function 7190, resources 0000-1999,

goals 0000 and 9000, objects 5000-5999) 50,075.00

  • 4. Staff Relations and Negotiations (Function 7120, resources 0000-1999,

goals 0000 and 9000, objects 1000-5999) 0.00

  • 5. Plant Maintenance and Operations (portion relating to general administrative offices only)

(Functions 8100-8400, objects 1000-5999 except 5100, times Part I, Line C) 300,507.92

  • 6. Facilities Rents and Leases (portion relating to general administrative offices only)

(Function 8700, resources 0000-1999, objects 1000-5999 except 5100, times Part I, Line C) 0.00

  • 7. Adjustment for Employment Separation Costs
  • a. Plus: Normal Separation Costs (Part II, Line A)

0.00

  • b. Less: Abnormal or Mass Separation Costs (Part II, Line B)

0.00

  • 8. Total Indirect Costs (Lines A1 through A7a, minus Line A7b)

5,942,866.92

  • 9. Carry-Forward Adjustment (Part IV, Line F)

948,228.89

  • 10. Total Adjusted Indirect Costs (Line A8 plus Line A9)

6,891,095.81

  • B. Base Costs
  • 1. Instruction (Functions 1000-1999, objects 1000-5999 except 5100)

93,410,578.00

  • 2. Instruction-Related Services (Functions 2000-2999, objects 1000-5999 except 5100)

11,339,619.00

  • 3. Pupil Services (Functions 3000-3999, objects 1000-5999 except 5100)

9,098,382.00

  • 4. Ancillary Services (Functions 4000-4999, objects 1000-5999 except 5100)

0.00

  • 5. Community Services (Functions 5000-5999, objects 1000-5999 except 5100)

4,615,833.00

  • 6. Enterprise (Function 6000, objects 1000-5999 except 5100)

0.00

  • 7. Board and Superintendent (Functions 7100-7180, objects 1000-5999,

minus Part III, Line A4) 576,454.00

  • 8. External Financial Audit - Single Audit and Other (Functions 7190-7191,
  • bjects 5000-5999, minus Part III, Line A3)

100,000.00

  • 9. Other General Administration (portion charged to restricted resources or specific goals only)

(Functions 7200-7600, resources 2000-9999, objects 1000-5999; Functions 7200-7600, resources 0000-1999, all goals except 0000 and 9000, objects 1000-5999) 24,142.00

  • 10. Centralized Data Processing (portion charged to restricted resources or specific goals only)

(Function 7700, resources 2000-9999, objects 1000-5999; Function 7700, resources 0000-1999, all goals except 0000 and 9000, objects 1000-5999) 0.00

  • 11. Plant Maintenance and Operations (all except portion relating to general administrative offices)

(Functions 8100-8400, objects 1000-5999 except 5100, minus Part III, Line A5) 9,886,201.08

  • 12. Facilities Rents and Leases (all except portion relating to general administrative offices)

(Function 8700, objects 1000-5999 except 5100, minus Part III, Line A6) 0.00

  • 13. Adjustment for Employment Separation Costs
  • a. Less: Normal Separation Costs (Part II, Line A)

0.00

  • b. Plus: Abnormal or Mass Separation Costs (Part II, Line B)

0.00

  • 14. Adult Education (Fund 11, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100)

0.00

  • 15. Child Development (Fund 12, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100)

0.00

  • 16. Cafeteria (Funds 13 and 61, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100)

3,853,404.00

  • 17. Foundation (Funds 19 and 57, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100)

0.00

  • 18. Total Base Costs (Lines B1 through B12 and Lines B13b through B17, minus Line B13a)

132,904,613.08

  • C. Straight Indirect Cost Percentage Before Carry-Forward Adjustment

(For information only - not for use when claiming/recovering indirect costs) (Line A8 divided by Line B18) 4.47%

  • D. Preliminary Proposed Indirect Cost Rate

(For final approved fixed-with-carry-forward rate for use in 2019-20 see www.cde.ca.gov/fg/ac/ic) (Line A10 divided by Line B18) 5.18%

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SLIDE 96

Etiwanda Elementary San Bernardino County Second Interim 2017-18 Projected Year Totals Indirect Cost Rate Worksheet 36 67702 0000000 Form ICR California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: icr (Rev 02/21/2017) Page 3 of 3 Printed: 2/15/2018 2:16 PM Part IV - Carry-forward Adjustment The carry-forward adjustment is an after-the-fact adjustment for the difference between indirect costs recoverable using the indirect cost rate approved for use in a given year, and the actual indirect costs incurred in that year. The carry-forward adjustment eliminates the need for LEAs to file amended federal reports when their actual indirect costs vary from the estimated indirect costs on which the approved rate was based. Where the ratio of indirect costs incurred in the current year is less than the estimated ratio of indirect costs on which the approved rate for use in the current year was based, the carry-forward adjustment is limited by using either the approved rate times current year base costs,

  • r the highest rate actually used to recover costs from any program times current year base costs, if the highest rate used was less than

the approved rate. Rates used to recover costs from programs are displayed in Exhibit A.

  • A. Indirect costs incurred in the current year (Part III, Line A8)

5,942,866.92

  • B. Carry-forward adjustment from prior year(s)
  • 1. Carry-forward adjustment from the second prior year

893,036.33

  • 2. Carry-forward adjustment amount deferred from prior year(s), if any

0.00

  • C. Carry-forward adjustment for under- or over-recovery in the current year
  • 1. Under-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus (approved indirect

cost rate (4.43%) times Part III, Line B18); zero if negative 948,228.89

  • 2. Over-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus the lesser of

(approved indirect cost rate (4.43%) times Part III, Line B18) or (the highest rate used to recover costs from any program (4.43%) times Part III, Line B18); zero if positive 0.00

  • D. Preliminary carry-forward adjustment (Line C1 or C2)

948,228.89

  • E. Optional allocation of negative carry-forward adjustment over more than one year

Where a negative carry-forward adjustment causes the proposed approved rate to fall below zero or would reduce the rate at which the LEA could recover indirect costs to such an extent that it would cause the LEA significant fiscal harm, the LEA may request that the carry-forward adjustment be allocated over more than one year. Where allocation of a negative carry-forward adjustment over more than one year does not resolve a negative rate, the CDE will work with the LEA on a case-by-case basis to establish an approved rate. Option 1. Preliminary proposed approved rate (Part III, Line D) if entire negative carry-forward adjustment is applied to the current year calculation: not applicable Option 2. Preliminary proposed approved rate (Part III, Line D) if one-half of negative carry-forward adjustment is applied to the current year calculation and the remainder is deferred to one or more future years: not applicable Option 3. Preliminary proposed approved rate (Part III, Line D) if one-third of negative carry-forward adjustment is applied to the current year calculation and the remainder is deferred to one or more future years: not applicable LEA request for Option 1, Option 2, or Option 3 1

  • F. Carry-forward adjustment used in Part III, Line A9 (Line D minus amount deferred if

Option 2 or Option 3 is selected) 948,228.89

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SLIDE 97

Etiwanda Elementary San Bernardino County Second Interim 2017-18 Projected Year Totals Exhibit A: Indirect Cost Rates Charged to Programs 36 67702 0000000 Form ICR California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: icr (Rev 03/16/2012) Page 1 of 1 Printed: 2/15/2018 2:16 PM Approved indirect cost rate: 4.43% Highest rate used in any program: 4.43%

Fund Resource Eligible Expenditures (Objects 1000-5999 except Object 5100) Indirect Costs Charged (Objects 7310 and 7350) Rate Used 01 3010 1,195,198.00 52,947.00 4.43% 01 4035 217,418.00 9,099.00 4.19% 01 4201 33,409.00 1,376.00 4.12% 01 4203 123,476.00 2,277.00 1.84% 01 6230 67,238.00 2,248.00 3.34% 01 6264 94,811.00 3,037.00 3.20% 01 8150 3,951,921.00 167,309.00 4.23% 13 5310 3,853,404.00 170,896.00 4.43%

slide-98
SLIDE 98

Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund Multiyear Projections Unrestricted 36 67702 0000000 Form MYPI California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: mypi (Rev 03/30/2015) Page 1 Printed: 2/15/2018 1:42 PM Description Object Codes Projected Year Totals (Form 01I) (A) % Change (Cols. C-A/A) (B) 2018-19 Projection (C) % Change (Cols. E-C/C) (D) 2019-20 Projection (E) (Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)

  • A. REVENUES AND OTHER FINANCING SOURCES
  • 1. LCFF/Revenue Limit Sources

8010-8099 108,758,591.00 5.85% 115,124,516.00

  • 0.17%

114,930,804.00

  • 2. Federal Revenues

8100-8299 90,146.00

  • 55.63%

40,000.00 0.00% 40,000.00

  • 3. Other State Revenues

8300-8599 4,410,149.00 37.21% 6,051,241.00

  • 66.59%

2,021,898.00

  • 4. Other Local Revenues

8600-8799 8,272,824.00

  • 2.09%

8,100,000.00 0.00% 8,100,000.00

  • 5. Other Financing Sources
  • a. Transfers In

8900-8929 503,770.00

  • 0.75%

500,000.00 0.00% 500,000.00

  • b. Other Sources

8930-8979 0.00 0.00% 0.00 0.00% 0.00

  • c. Contributions

8980-8999 (17,963,150.00) 1.92% (18,308,717.00) 7.94% (19,763,122.00)

  • 6. Total (Sum lines A1 thru A5c)

104,072,330.00 7.14% 111,507,040.00

  • 5.09%

105,829,580.00

  • B. EXPENDITURES AND OTHER FINANCING USES
  • 1. Certificated Salaries
  • a. Base Salaries

53,551,268.00 54,545,649.00

  • b. Step & Column Adjustment

994,381.00 945,285.00

  • c. Cost-of-Living Adjustment
  • d. Other Adjustments
  • e. Total Certificated Salaries (Sum lines B1a thru B1d)

1000-1999 53,551,268.00 1.86% 54,545,649.00 1.73% 55,490,934.00

  • 2. Classified Salaries
  • a. Base Salaries

14,312,548.00 14,527,236.00

  • b. Step & Column Adjustment

214,688.00 217,909.00

  • c. Cost-of-Living Adjustment
  • d. Other Adjustments
  • e. Total Classified Salaries (Sum lines B2a thru B2d)

2000-2999 14,312,548.00 1.50% 14,527,236.00 1.50% 14,745,145.00

  • 3. Employee Benefits

3000-3999 20,746,757.00 5.21% 21,826,988.00 4.80% 22,874,623.00

  • 4. Books and Supplies

4000-4999 5,238,295.00

  • 22.30%

4,070,229.00 3.02% 4,193,150.00

  • 5. Services and Other Operating Expenditures

5000-5999 13,867,729.00 1.11% 14,022,248.00 0.82% 14,136,660.00

  • 6. Capital Outlay

6000-6999 50,635.00

  • 100.00%

0.00%

  • 7. Other Outgo (excluding Transfers of Indirect Costs)

7100-7299, 7400-7499 899,888.00 0.01% 900,000.00 0.00% 900,000.00

  • 8. Other Outgo - Transfers of Indirect Costs

7300-7399 (409,189.00) 3.29% (422,656.00)

  • 19.13%

(341,823.00)

  • 9. Other Financing Uses
  • a. Transfers Out

7600-7629 727,046.00

  • 3.72%

700,000.00 0.00% 700,000.00

  • b. Other Uses

7630-7699 0.00 0.00% 0.00 0.00% 0.00

  • 10. Other Adjustments (Explain in Section F below)
  • 11. Total (Sum lines B1 thru B10)

108,984,977.00 1.09% 110,169,694.00 2.30% 112,698,689.00

  • C. NET INCREASE (DECREASE) IN FUND BALANCE

(Line A6 minus line B11) (4,912,647.00) 1,337,346.00 (6,869,109.00)

  • D. FUND BALANCE
  • 1. Net Beginning Fund Balance (Form 01I, line F1e)

24,879,211.63 19,966,564.63 21,303,910.63

  • 2. Ending Fund Balance (Sum lines C and D1)

19,966,564.63 21,303,910.63 14,434,801.63

  • 3. Components of Ending Fund Balance (Form 01I)
  • a. Nonspendable

9710-9719 65,000.00 65,000.00 65,000.00

  • b. Restricted

9740

  • c. Committed
  • 1. Stabilization Arrangements

9750 0.00

  • 2. Other Commitments

9760 0.00

  • d. Assigned

9780 0.00

  • e. Unassigned/Unappropriated
  • 1. Reserve for Economic Uncertainties

9789 3,247,738.00 3,284,091.00 3,359,961.00

  • 2. Unassigned/Unappropriated

9790 16,653,826.63 17,954,819.63 11,009,840.63

  • f. Total Components of Ending Fund Balance

(Line D3f must agree with line D2) 19,966,564.63 21,303,910.63 14,434,801.63

slide-99
SLIDE 99

Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund Multiyear Projections Unrestricted 36 67702 0000000 Form MYPI California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: mypi (Rev 03/30/2015) Page 2 Printed: 2/15/2018 1:42 PM Description Object Codes Projected Year Totals (Form 01I) (A) % Change (Cols. C-A/A) (B) 2018-19 Projection (C) % Change (Cols. E-C/C) (D) 2019-20 Projection (E)

  • E. AVAILABLE RESERVES
  • 1. General Fund
  • a. Stabilization Arrangements

9750 0.00 0.00 0.00

  • b. Reserve for Economic Uncertainties

9789 3,247,738.00 3,284,091.00 3,359,961.00

  • c. Unassigned/Unappropriated

9790 16,653,826.63 17,954,819.63 11,009,840.63 (Enter other reserve projections in Columns C and E for subsequent years 1 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 9,345,454.62 9,373,490.00 9,401,610.00

  • c. Unassigned/Unappropriated

9790 0.00

  • 3. Total Available Reserves (Sum lines E1a thru E2c)

29,247,019.25 30,612,400.63 23,771,411.63

  • F. ASSUMPTIONS

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

slide-100
SLIDE 100

Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund Multiyear Projections Restricted 36 67702 0000000 Form MYPI California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: mypi (Rev 03/30/2015) Page 1 Printed: 2/15/2018 1:42 PM Description Object Codes Projected Year Totals (Form 01I) (A) % Change (Cols. C-A/A) (B) 2018-19 Projection (C) % Change (Cols. E-C/C) (D) 2019-20 Projection (E) (Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)

  • A. REVENUES AND OTHER FINANCING SOURCES
  • 1. LCFF/Revenue Limit Sources

8010-8099 0.00 0.00% 0.00 0.00% 0.00

  • 2. Federal Revenues

8100-8299 4,128,661.00

  • 1.90%

4,050,272.00 0.00% 4,050,272.00

  • 3. Other State Revenues

8300-8599 4,890,126.00 0.20% 4,900,000.00 0.00% 4,900,000.00

  • 4. Other Local Revenues

8600-8799 7,199,013.00 0.01% 7,200,000.00 0.00% 7,200,000.00

  • 5. Other Financing Sources
  • a. Transfers In

8900-8929 0.00 0.00% 0.00 0.00%

  • b. Other Sources

8930-8979 0.00 0.00% 0.00 0.00%

  • c. Contributions

8980-8999 17,963,150.00 1.92% 18,308,717.00 7.94% 19,763,122.00

  • 6. Total (Sum lines A1 thru A5c)

34,180,950.00 0.81% 34,458,989.00 4.22% 35,913,394.00

  • B. EXPENDITURES AND OTHER FINANCING USES
  • 1. Certificated Salaries
  • a. Base Salaries

11,942,294.00 12,193,082.00

  • b. Step & Column Adjustment

250,788.00 256,055.00

  • c. Cost-of-Living Adjustment
  • d. Other Adjustments
  • e. Total Certificated Salaries (Sum lines B1a thru B1d)

1000-1999 11,942,294.00 2.10% 12,193,082.00 2.10% 12,449,137.00

  • 2. Classified Salaries
  • a. Base Salaries

6,637,561.00 6,737,124.00

  • b. Step & Column Adjustment

99,563.00 101,057.00

  • c. Cost-of-Living Adjustment
  • d. Other Adjustments
  • e. Total Classified Salaries (Sum lines B2a thru B2d)

2000-2999 6,637,561.00 1.50% 6,737,124.00 1.50% 6,838,181.00

  • 3. Employee Benefits

3000-3999 8,828,684.00 3.22% 9,112,707.00 3.22% 9,405,928.00

  • 4. Books and Supplies

4000-4999 2,774,884.00

  • 41.34%

1,627,643.00 3.02% 1,676,798.00

  • 5. Services and Other Operating Expenditures

5000-5999 3,889,917.00

  • 27.17%

2,832,952.00 6.66% 3,021,527.00

  • 6. Capital Outlay

6000-6999 1,115,897.00

  • 68.64%

350,000.00 0.00% 350,000.00

  • 7. Other Outgo (excluding Transfers of Indirect Costs)

7100-7299, 7400-7499 0.00 0.00% 0.00 0.00% 0.00

  • 8. Other Outgo - Transfers of Indirect Costs

7300-7399 238,293.00

  • 27.89%

171,823.00 0.00% 171,823.00

  • 9. Other Financing Uses
  • a. Transfers Out

7600-7629 2,238,300.00

  • 10.65%

2,000,000.00 0.00% 2,000,000.00

  • b. Other Uses

7630-7699 0.00 0.00% 0.00 0.00% 0.00

  • 10. Other Adjustments (Explain in Section F below)
  • 11. Total (Sum lines B1 thru B10)

37,665,830.00

  • 7.01%

35,025,331.00 2.54% 35,913,394.00

  • C. NET INCREASE (DECREASE) IN FUND BALANCE

(Line A6 minus line B11) (3,484,880.00) (566,342.00) 0.00

  • D. FUND BALANCE
  • 1. Net Beginning Fund Balance (Form 01I, line F1e)

4,051,222.05 566,342.05 0.05

  • 2. Ending Fund Balance (Sum lines C and D1)

566,342.05 0.05 0.05

  • 3. Components of Ending Fund Balance (Form 01I)
  • a. Nonspendable

9710-9719 0.00

  • b. Restricted

9740 566,342.05 0.05 0.05

  • c. Committed
  • 1. Stabilization Arrangements

9750

  • 2. Other Commitments

9760

  • d. Assigned

9780

  • e. Unassigned/Unappropriated
  • 1. Reserve for Economic Uncertainties

9789

  • 2. Unassigned/Unappropriated

9790 0.00 0.00 0.00

  • f. Total Components of Ending Fund Balance

(Line D3f must agree with line D2) 566,342.05 0.05 0.05

slide-101
SLIDE 101

Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund Multiyear Projections Restricted 36 67702 0000000 Form MYPI California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: mypi (Rev 03/30/2015) Page 2 Printed: 2/15/2018 1:42 PM Description Object Codes Projected Year Totals (Form 01I) (A) % Change (Cols. C-A/A) (B) 2018-19 Projection (C) % Change (Cols. E-C/C) (D) 2019-20 Projection (E)

  • E. AVAILABLE RESERVES
  • 1. General Fund
  • a. Stabilization Arrangements

9750

  • b. Reserve for Economic Uncertainties

9789

  • c. Unassigned/Unappropriated Amount

9790 (Enter current year reserve projections in Column A, and other reserve projections in Columns C and E for subsequent years 1 and 2)

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

9750

  • b. Reserve for Economic Uncertainties

9789

  • c. Unassigned/Unappropriated

9790

  • 3. Total Available Reserves (Sum lines E1a thru E2c)
  • F. ASSUMPTIONS

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

slide-102
SLIDE 102

Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund Multiyear Projections Unrestricted/Restricted 36 67702 0000000 Form MYPI California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: mypi (Rev 03/09/2016) Page 1 Printed: 2/15/2018 1:42 PM Description Object Codes Projected Year Totals (Form 01I) (A) % Change (Cols. C-A/A) (B) 2018-19 Projection (C) % Change (Cols. E-C/C) (D) 2019-20 Projection (E) (Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)

  • A. REVENUES AND OTHER FINANCING SOURCES
  • 1. LCFF/Revenue Limit Sources

8010-8099 108,758,591.00 5.85% 115,124,516.00

  • 0.17%

114,930,804.00

  • 2. Federal Revenues

8100-8299 4,218,807.00

  • 3.05%

4,090,272.00 0.00% 4,090,272.00

  • 3. Other State Revenues

8300-8599 9,300,275.00 17.75% 10,951,241.00

  • 36.79%

6,921,898.00

  • 4. Other Local Revenues

8600-8799 15,471,837.00

  • 1.11%

15,300,000.00 0.00% 15,300,000.00

  • 5. Other Financing Sources
  • a. Transfers In

8900-8929 503,770.00

  • 0.75%

500,000.00 0.00% 500,000.00

  • b. Other Sources

8930-8979 0.00 0.00% 0.00 0.00% 0.00

  • c. Contributions

8980-8999 0.00 0.00% 0.00 0.00% 0.00

  • 6. Total (Sum lines A1 thru A5c)

138,253,280.00 5.58% 145,966,029.00

  • 2.89%

141,742,974.00

  • B. EXPENDITURES AND OTHER FINANCING USES
  • 1. Certificated Salaries
  • a. Base Salaries

65,493,562.00 66,738,731.00

  • b. Step & Column Adjustment

1,245,169.00 1,201,340.00

  • c. Cost-of-Living Adjustment

0.00 0.00

  • d. Other Adjustments

0.00 0.00

  • e. Total Certificated Salaries (Sum lines B1a thru B1d)

1000-1999 65,493,562.00 1.90% 66,738,731.00 1.80% 67,940,071.00

  • 2. Classified Salaries
  • a. Base Salaries

20,950,109.00 21,264,360.00

  • b. Step & Column Adjustment

314,251.00 318,966.00

  • c. Cost-of-Living Adjustment

0.00 0.00

  • d. Other Adjustments

0.00 0.00

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

2000-2999 20,950,109.00 1.50% 21,264,360.00 1.50% 21,583,326.00

  • 3. Employee Benefits

3000-3999 29,575,441.00 4.61% 30,939,695.00 4.33% 32,280,551.00

  • 4. Books and Supplies

4000-4999 8,013,179.00

  • 28.89%

5,697,872.00 3.02% 5,869,948.00

  • 5. Services and Other Operating Expenditures

5000-5999 17,757,646.00

  • 5.08%

16,855,200.00 1.80% 17,158,187.00

  • 6. Capital Outlay

6000-6999 1,166,532.00

  • 70.00%

350,000.00 0.00% 350,000.00

  • 7. Other Outgo (excluding Transfers of Indirect Costs)

7100-7299, 7400-7499 899,888.00 0.01% 900,000.00 0.00% 900,000.00

  • 8. Other Outgo - Transfers of Indirect Costs

7300-7399 (170,896.00) 46.78% (250,833.00)

  • 32.23%

(170,000.00)

  • 9. Other Financing Uses
  • a. Transfers Out

7600-7629 2,965,346.00

  • 8.95%

2,700,000.00 0.00% 2,700,000.00

  • b. Other Uses

7630-7699 0.00 0.00% 0.00 0.00% 0.00

  • 10. Other Adjustments

0.00 0.00

  • 11. Total (Sum lines B1 thru B10)

146,650,807.00

  • 0.99%

145,195,025.00 2.35% 148,612,083.00

  • C. NET INCREASE (DECREASE) IN FUND BALANCE

(Line A6 minus line B11) (8,397,527.00) 771,004.00 (6,869,109.00)

  • D. FUND BALANCE
  • 1. Net Beginning Fund Balance (Form 01I, line F1e)

28,930,433.68 20,532,906.68 21,303,910.68

  • 2. Ending Fund Balance (Sum lines C and D1)

20,532,906.68 21,303,910.68 14,434,801.68

  • 3. Components of Ending Fund Balance (Form 01I)
  • a. Nonspendable

9710-9719 65,000.00 65,000.00 65,000.00

  • b. Restricted

9740 566,342.05 0.05 0.05

  • c. Committed
  • 1. Stabilization Arrangements

9750 0.00 0.00 0.00

  • 2. Other Commitments

9760 0.00 0.00 0.00

  • d. Assigned

9780 0.00 0.00 0.00

  • e. Unassigned/Unappropriated
  • 1. Reserve for Economic Uncertainties

9789 3,247,738.00 3,284,091.00 3,359,961.00

  • 2. Unassigned/Unappropriated

9790 16,653,826.63 17,954,819.63 11,009,840.63

  • f. Total Components of Ending Fund Balance

(Line D3f must agree with line D2) 20,532,906.68 21,303,910.68 14,434,801.68

slide-103
SLIDE 103

Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund Multiyear Projections Unrestricted/Restricted 36 67702 0000000 Form MYPI California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: mypi (Rev 03/09/2016) Page 2 Printed: 2/15/2018 1:42 PM Description Object Codes Projected Year Totals (Form 01I) (A) % Change (Cols. C-A/A) (B) 2018-19 Projection (C) % Change (Cols. E-C/C) (D) 2019-20 Projection (E)

  • E. AVAILABLE RESERVES (Unrestricted except as noted)
  • 1. General Fund
  • a. Stabilization Arrangements

9750 0.00 0.00 0.00

  • b. Reserve for Economic Uncertainties

9789 3,247,738.00 3,284,091.00 3,359,961.00

  • c. Unassigned/Unappropriated

9790 16,653,826.63 17,954,819.63 11,009,840.63

  • d. Negative Restricted Ending Balances

(Negative resources 2000-9999) 979Z 0.00 0.00

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

9750 0.00 0.00 0.00

  • b. Reserve for Economic Uncertainties

9789 9,345,454.62 9,373,490.00 9,401,610.00

  • c. Unassigned/Unappropriated

9790 0.00 0.00 0.00

  • 3. Total Available Reserves - by Amount (Sum lines E1 thru E2c)

29,247,019.25 30,612,400.63 23,771,411.63

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

19.94% 21.08% 16.00%

  • F. RECOMMENDED RESERVES
  • 1. Special Education Pass-through Exclusions

For districts that serve as the administrative unit (AU) of a special education local plan area (SELPA):

  • a. Do you choose to exclude from the reserve calculation

the pass-through funds distributed to SELPA members? No

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

education pass-through funds:

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

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

  • bjects 7211-7213 and 7221-7223; enter projections for

subsequent years 1 and 2 in Columns C and E) 0.00 0.00 0.00

  • 2. District ADA

Used to determine the reserve standard percentage level on line F3d (Col. A: Form AI, Estimated P-2 ADA column, Lines A4 and C4; enter projections) 13,610.89 13,266.73 13,171.92

  • 3. Calculating the Reserves
  • a. Expenditures and Other Financing Uses (Line B11)

146,650,807.00 145,195,025.00 148,612,083.00

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

0.00 0.00 0.00

  • c. Total Expenditures and Other Financing Uses

(Line F3a plus line F3b) 146,650,807.00 145,195,025.00 148,612,083.00

  • d. Reserve Standard Percentage Level

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

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

4,399,524.21 4,355,850.75 4,458,362.49

  • f. Reserve Standard - By Amount

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

  • g. Reserve Standard (Greater of Line F3e or F3f)

4,399,524.21 4,355,850.75 4,458,362.49

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

YES YES YES

slide-104
SLIDE 104

Etiwanda Elementary San Bernardino County Second Interim 2017-18 Projected Year Totals SUMMARY OF INTERFUND ACTIVITIES FOR ALL FUNDS 36 67702 0000000 Form SIAI California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: siai (Rev 05/16/2016) Page 1 of 2 Printed: 2/15/2018 2:20 PM Direct Costs - Interfund Indirect Costs - Interfund Interfund Interfund Due From Due To

Description

Transfers In 5750 Transfers Out 5750 Transfers In 7350 Transfers Out 7350 Transfers In 8900-8929 Transfers Out 7600-7629 Other Funds 9310 Other Funds 9610 01I GENERAL FUND Expenditure Detail 0.00 (16,722.00) 0.00 (170,896.00) Other Sources/Uses Detail 503,770.00 2,965,346.00 Fund Reconciliation 09I CHARTER SCHOOLS SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 10I SPECIAL EDUCATION PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 11I ADULT EDUCATION FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 12I CHILD DEVELOPMENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 13I CAFETERIA SPECIAL REVENUE FUND Expenditure Detail 0.00 (13,278.00) 170,896.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 14I DEFERRED MAINTENANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 15I PUPIL TRANSPORTATION EQUIPMENT FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation

17I SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY

Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 18I SCHOOL BUS EMISSIONS REDUCTION FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 19I FOUNDATION SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation

20I SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS

Expenditure Detail Other Sources/Uses Detail 727,046.00 503,770.00 Fund Reconciliation 21I BUILDING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 25I CAPITAL FACILITIES FUND Expenditure Detail 30,000.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation

30I STATE SCHOOL BUILDING LEASE/PURCHASE FUND

Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 35I COUNTY SCHOOL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation

40I SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS

Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 2,238,300.00 0.00 Fund Reconciliation

49I CAP PROJ FUND FOR BLENDED COMPONENT UNITS

Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 51I BOND INTEREST AND REDEMPTION FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation

52I DEBT SVC FUND FOR BLENDED COMPONENT UNITS

Expenditure Detail Other Sources/Uses Detail 7,100,000.00 7,100,000.00 Fund Reconciliation 53I TAX OVERRIDE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 56I DEBT SERVICE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 57I FOUNDATION PERMANENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 61I CAFETERIA ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation

slide-105
SLIDE 105

Etiwanda Elementary San Bernardino County Second Interim 2017-18 Projected Year Totals SUMMARY OF INTERFUND ACTIVITIES FOR ALL FUNDS 36 67702 0000000 Form SIAI California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: siai (Rev 05/16/2016) Page 2 of 2 Printed: 2/15/2018 2:20 PM Direct Costs - Interfund Indirect Costs - Interfund Interfund Interfund Due From Due To

Description

Transfers In 5750 Transfers Out 5750 Transfers In 7350 Transfers Out 7350 Transfers In 8900-8929 Transfers Out 7600-7629 Other Funds 9310 Other Funds 9610 62I CHARTER SCHOOLS ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 63I OTHER ENTERPRISE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 66I WAREHOUSE REVOLVING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 67I SELF-INSURANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 71I RETIREE BENEFIT FUND Expenditure Detail Other Sources/Uses Detail 0.00 Fund Reconciliation 73I FOUNDATION PRIVATE-PURPOSE TRUST FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 76I WARRANT/PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 95I STUDENT BODY FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation TOTALS 30,000.00 (30,000.00) 170,896.00 (170,896.00) 10,569,116.00 10,569,116.00

slide-106
SLIDE 106

Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund School District Criteria and Standards Review 36 67702 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: csi (Rev 03/28/2017) Page 1 of 26 Printed: 2/15/2018 1:39 PM

Provide methodology and assumptions used to estimate ADA, enrollment, revenues, expenditures, reserves and fund balance, and multiyear commitments (including cost-of-living adjustments). Deviations from the standards must be explained and may affect the interim certification.

CRITERIA AND STANDARDS

1. CRITERION: Average Daily Attendance STANDARD: Funded average daily attendance (ADA) for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percent since first interim projections.

District's ADA Standard Percentage Range:

  • 2.0% to +2.0%
  • 1A. Calculating the District's ADA Variances

DATA ENTRY: First Interim data that exist will be extracted into the first column, otherwise, enter data for all fiscal years. Second Interim Projected Year Totals data that exist for the current year will be extracted; otherwise, enter data for all fiscal years. Enter district regular ADA and charter school ADA corresponding to financial data reported in the General Fund, only, for all fiscal years. Estimated Funded ADA First Interim Second Interim Projected Year Totals Projected Year Totals Fiscal Year (Form 01CSI, Item 1A) (Form AI, Lines A4 and C4) Percent Change Status Current Year (2017-18) District Regular 13,623.58 13,610.89 Charter School 0.00 0.00 Total ADA 13,623.58 13,610.89

  • 0.1%

Met 1st Subsequent Year (2018-19) District Regular 13,557.26 13,266.73 Charter School Total ADA 13,557.26 13,266.73

  • 2.1%

Not Met 2nd Subsequent Year (2019-20) District Regular 13,280.78 13,171.92 Charter School Total ADA 13,280.78 13,171.92

  • 0.8%

Met

  • 1B. Comparison of District ADA to the Standard

DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD NOT MET - The projected change since first interim projections for funded ADA exceeds 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 funded ADA, and what changes will be made to improve the accuracy of projections in this area. Explanation: (required if NOT met) 1st Interim project year totals for estimated funded ADA were off by one year. Actual for 2017-18 should be 13,557.26; 2018-19 should be 13,280.78; and 2019-20 should be 13,118.26.

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Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund School District Criteria and Standards Review 36 67702 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: csi (Rev 03/28/2017) Page 2 of 26 Printed: 2/15/2018 1:39 PM

2. CRITERION: Enrollment STANDARD: Projected enrollment for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percent since first interim projections.

District's Enrollment Standard Percentage Range:

  • 2.0% to +2.0%
  • 2A. Calculating the District's Enrollment Variances

DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column for all fiscal years. Enter data in the second column for all fiscal years. Enter district regular enrollment and charter school enrollment corresponding to financial data reported in the General Fund, only, for all fiscal years. Enrollment First Interim Second Interim Fiscal Year (Form 01CSI, Item 2A) CBEDS/Projected Percent Change Status Current Year (2017-18) District Regular 14,104 14,213 Charter School Total Enrollment 14,104 14,213 0.8% Met 1st Subsequent Year (2018-19) District Regular 13,816 13,802 Charter School Total Enrollment 13,816 13,802

  • 0.1%

Met 2nd Subsequent Year (2019-20) District Regular 13,647 13,703 Charter School Total Enrollment 13,647 13,703 0.4% Met

  • 2B. Comparison of District Enrollment to the Standard

DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Enrollment projections have not changed since first interim projections by more than two percent for the current year and two subsequent fiscal years. Explanation: (required if NOT met)

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Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund School District Criteria and Standards Review 36 67702 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: csi (Rev 03/28/2017) Page 3 of 26 Printed: 2/15/2018 1:39 PM

3. CRITERION: ADA to Enrollment STANDARD: Projected second period (P-2) average daily attendance (ADA) to enrollment ratio for any of the current fiscal year or two subsequent fiscal years has not increased from the historical average ratio from the three prior fiscal years by more than one half of one percent (0.5%).

  • 3A. Calculating the District's ADA to Enrollment Standard

DATA ENTRY: Unaudited Actuals data that exist will be extracted into the P-2 ADA column for the First Prior Year; otherwise, enter First Prior Year data. P-2 ADA for the second and third prior years are preloaded. First Interim data that exist will be extracted into the Enrollment column; otherwise, enter Enrollment data for all fiscal years. Data should reflect district regular and charter school ADA/enrollment corresponding to financial data reported in the General Fund, only, for all fiscal years. P-2 ADA Enrollment Unaudited Actuals CBEDS Actual Historical Ratio Fiscal Year (Form A, Lines A4 and C4) (Form 01CSI, Item 3A)

  • f ADA to Enrollment

Third Prior Year (2014-15) District Regular 13,273 13,652 Charter School Total ADA/Enrollment 13,273 13,652 97.2% Second Prior Year (2015-16) District Regular 13,483 13,854 Charter School Total ADA/Enrollment 13,483 13,854 97.3% First Prior Year (2016-17) District Regular 13,606 13,992 Charter School Total ADA/Enrollment 13,606 13,992 97.2% Historical Average Ratio: 97.2% District's ADA to Enrollment Standard (historical average ratio plus 0.5%): 97.7%

  • 3B. Calculating the District's Projected Ratio of ADA to Enrollment

DATA ENTRY: Estimated P-2 ADA will be extracted into the first column for the Current Year; enter data in the first column for the subsequent fiscal years. Data should reflect district regular and charter school ADA/enrollment corresponding to financial data reported in the General Fund, only, for all fiscal years. All other data are extracted. Estimated P-2 ADA Enrollment CBEDS/Projected Fiscal Year (Form AI, Lines A4 and C4) (Criterion 2, Item 2A) Ratio of ADA to Enrollment Status Current Year (2017-18) District Regular 13,611 14,213 Charter School Total ADA/Enrollment 13,611 14,213 95.8% Met 1st Subsequent Year (2018-19) District Regular 13,267 13,802 Charter School Total ADA/Enrollment 13,267 13,802 96.1% Met 2nd Subsequent Year (2019-20) District Regular 13,172 13,703 Charter School Total ADA/Enrollment 13,172 13,703 96.1% Met

  • 3C. Comparison of District ADA to Enrollment Ratio to the Standard

DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Projected P-2 ADA to enrollment ratio has not exceeded the standard for the current year and two subsequent fiscal years. Explanation: (required if NOT met)

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Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund School District Criteria and Standards Review 36 67702 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: csi (Rev 03/28/2017) Page 4 of 26 Printed: 2/15/2018 1:39 PM

4. CRITERION: LCFF Revenue 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 first interim projections.

District's LCFF Revenue Standard Percentage Range:

  • 2.0% to +2.0%
  • 4A. Calculating the District's Projected Change in LCFF Revenue

DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column. In the Second Interim column, Current Year data are extracted; enter data for the two subsequent years. LCFF Revenue (Fund 01, Objects 8011, 8012, 8020-8089) First Interim Second Interim Fiscal Year (Form 01CSI, Item 4A) Projected Year Totals Percent Change Status Current Year (2017-18) 108,753,947.00 108,758,591.00 0.0% Met 1st Subsequent Year (2018-19) 110,597,887.00 115,103,173.00 4.1% Not Met 2nd Subsequent Year (2019-20) 110,984,912.00 114,900,953.00 3.5% Not Met

  • 4B. Comparison of District LCFF Revenue to the Standard

DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD NOT MET - Projected LCFF revenue has changed since first interim projections 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 and a description of the methods and assumptions used in projecting LCFF revenue. Explanation: (required if NOT met) GAP closure of 100%.

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Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund School District Criteria and Standards Review 36 67702 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: csi (Rev 03/28/2017) Page 5 of 26 Printed: 2/15/2018 1:39 PM

5. CRITERION: Salaries and Benefits STANDARD: Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures for any of the current fiscal year or two subsequent fiscal years has not changed from the historical average ratio from the three prior fiscal years by more than the greater of three percent

  • r the district's required reserves percentage.
  • 5A. Calculating the District's Historical Average Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures

DATA ENTRY: Unaudited Actuals data that exist for the First Prior Year will be extracted; otherwise, enter data for the First Prior Year. Unaudited Actuals data for the second and third prior years are preloaded. Unaudited Actuals - Unrestricted (Resources 0000-1999) Ratio Salaries and Benefits Total Expenditures

  • f Unrestricted Salaries and Benefits

Fiscal Year (Form 01, Objects 1000-3999) (Form 01, Objects 1000-7499) to Total Unrestricted Expenditures Third Prior Year (2014-15) 72,357,329.89 86,197,534.51 83.9% Second Prior Year (2015-16) 79,892,580.82 96,969,110.15 82.4% First Prior Year (2016-17) 85,785,854.71 101,597,884.99 84.4% Historical Average Ratio: 83.6% Current Year 1st Subsequent Year 2nd Subsequent Year (2017-18) (2018-19) (2019-20) District's Reserve Standard Percentage (Criterion 10B, Line 4) 3.0% 3.0% 3.0% District's Salaries and Benefits Standard (historical average ratio, plus/minus the greater of 3% or the district's reserve standard percentage): 80.6% to 86.6% 80.6% to 86.6% 80.6% to 86.6%

  • 5B. Calculating the District's Projected Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures

DATA ENTRY: If Form MYPI exists, Projected Year Totals data for the two subsequent years will be extracted; if not, enter Projected Year Totals data. Projected Year Totals data for Current Year are extracted. Projected Year Totals - Unrestricted (Resources 0000-1999) Salaries and Benefits Total Expenditures Ratio (Form 01I, Objects 1000-3999) (Form 01I, Objects 1000-7499)

  • f Unrestricted Salaries and Benefits

Fiscal Year (Form MYPI, Lines B1-B3) (Form MYPI, Lines B1-B8, B10) to Total Unrestricted Expenditures Status Current Year (2017-18) 88,610,573.00 108,257,931.00 81.9% Met 1st Subsequent Year (2018-19) 90,899,873.00 109,469,694.00 83.0% Met 2nd Subsequent Year (2019-20) 93,110,702.00 111,998,689.00 83.1% Met

  • 5C. Comparison of District Salaries and Benefits Ratio to the Standard

DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Ratio of total unrestricted salaries and benefits to total unrestricted expenditures has met the standard for the current year and two subsequent fiscal years. Explanation: (required if NOT met)

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Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund School District Criteria and Standards Review 36 67702 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: csi (Rev 03/28/2017) Page 6 of 26 Printed: 2/15/2018 1:39 PM

6. CRITERION: Other Revenues and Expenditures STANDARD: Projected operating revenues (including federal, other state and other local) or expenditures (including books and supplies, and services and other operating), for any of the current fiscal year or two subsequent fiscal years, have not changed by more than five percent since first interim projections. Changes that exceed five percent in any major object category must be explained.

District's Other Revenues and Expenditures Standard Percentage Range:

  • 5.0% to +5.0%

District's Other Revenues and Expenditures Explanation Percentage Range:

  • 5.0% to +5.0%
  • 6A. Calculating the District's Change by Major Object Category and Comparison to the Explanation Percentage Range

DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column. Second Interim data for the Current Year are extracted. If Second 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 district's explanation percentage range. First Interim Second Interim Projected Year Totals Projected Year Totals Change Is Outside Object Range / Fiscal Year (Form 01CSI, Item 6A) (Fund 01) (Form MYPI) Percent Change Explanation Range Federal Revenue (Fund 01, Objects 8100-8299) (Form MYPI, Line A2) Current Year (2017-18) 4,137,749.00 4,218,807.00 2.0% No 1st Subsequent Year (2018-19) 4,090,272.00 4,090,272.00 0.0% No 2nd Subsequent Year (2019-20) 4,090,272.00 4,090,272.00 0.0% No Explanation: (required if Yes) Other State Revenue (Fund 01, Objects 8300-8599) (Form MYPI, Line A3) Current Year (2017-18) 9,300,275.00 9,300,275.00 0.0% No 1st Subsequent Year (2018-19) 6,921,898.00 10,951,241.00 58.2% Yes 2nd Subsequent Year (2019-20) 6,921,898.00 6,921,898.00 0.0% No Explanation: (required if Yes) 2018-19 one time $295 per ADA Other Local Revenue (Fund 01, Objects 8600-8799) (Form MYPI, Line A4) Current Year (2017-18) 15,455,974.00 15,471,837.00 0.1% No 1st Subsequent Year (2018-19) 15,300,000.00 15,300,000.00 0.0% No 2nd Subsequent Year (2019-20) 15,300,000.00 15,300,000.00 0.0% No Explanation: (required if Yes) Books and Supplies (Fund 01, Objects 4000-4999) (Form MYPI, Line B4) Current Year (2017-18) 8,156,699.00 8,013,179.00

  • 1.8%

No 1st Subsequent Year (2018-19) 5,846,199.00 5,697,872.00

  • 2.5%

No 2nd Subsequent Year (2019-20) 6,022,754.00 5,869,948.00

  • 2.5%

No Explanation: (required if Yes) Services and Other Operating Expenditures (Fund 01, Objects 5000-5999) (Form MYPI, Line B5) Current Year (2017-18) 17,531,594.00 17,757,646.00 1.3% No 1st Subsequent Year (2018-19) 16,740,173.00 16,855,200.00 0.7% No 2nd Subsequent Year (2019-20) 17,039,688.00 17,158,187.00 0.7% No Explanation: (required if Yes)

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Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund School District Criteria and Standards Review 36 67702 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: csi (Rev 03/28/2017) Page 7 of 26 Printed: 2/15/2018 1:39 PM

  • 6B. Calculating the District's Change in Total Operating Revenues and Expenditures

DATA ENTRY: All data are extracted or calculated.

First Interim Second Interim Object Range / Fiscal Year Projected Year Totals Projected Year Totals Percent Change Status Total Federal, Other State, and Other Local Revenue (Section 6A) Current Year (2017-18) 28,893,998.00 28,990,919.00 0.3% Met 1st Subsequent Year (2018-19) 26,312,170.00 30,341,513.00 15.3% Not Met 2nd Subsequent Year (2019-20) 26,312,170.00 26,312,170.00 0.0% Met Total Books and Supplies, and Services and Other Operating Expenditures (Section 6A) Current Year (2017-18) 25,688,293.00 25,770,825.00 0.3% Met 1st Subsequent Year (2018-19) 22,586,372.00 22,553,072.00

  • 0.1%

Met 2nd Subsequent Year (2019-20) 23,062,442.00 23,028,135.00

  • 0.1%

Met

  • 6C. Comparison of District Total Operating Revenues and Expenditures to the Standard Percentage Range

DATA ENTRY: Explanations are linked from Section 6A if the status in Section 6B is Not Met; no entry is allowed below. 1a. STANDARD NOT MET - One or more projected operating revenue have changed since first interim projections by more than the standard in one or more of the current year 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 6A above and will also display in the explanation box below. Explanation: Federal Revenue (linked from 6A if NOT met) Explanation: Other State Revenue (linked from 6A if NOT met) 2018-19 one time $295 per ADA Explanation: Other Local Revenue (linked from 6A if NOT met) 1b. STANDARD MET - Projected total operating expenditures have not changed since first interim projections by more than the standard for the current year and two subsequent fiscal years. Explanation: Books and Supplies (linked from 6A if NOT met) Explanation: Services and Other Exps (linked from 6A if NOT met)

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Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund School District Criteria and Standards Review 36 67702 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: csi (Rev 03/28/2017) Page 8 of 26 Printed: 2/15/2018 1:39 PM

7. CRITERION: Facilities Maintenance STANDARD: Identify changes that have occurred since first interim projections in the projected contributions for facilities maintenance funding as required pursuant to Education Code Section 17070.75, or in how the district 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 District's Compliance with the Contribution Requirement for EC Section 17070.75, as amended by AB 104 (Chapter 13, Statutes of 2015), effective 2017-18 to 2019-20 - Ongoing and Major Maintenance/Restricted Maintenance Account (OMMA/RMA)

NOTE: AB 104 (Chapter 13, Statutes of 2015) requires the district to deposit into the account, for the 2017-18 to 2019-20 fiscal years, a minimum amount that is the greater of the following amounts:

  • A. The lesser of three percent of the total general fund expenditures and other financing uses for that fiscal year or the amount that the district deposited into the account for the 2014-

15 fiscal year; or

  • B. Two percent of the total general fund expenditures and other financing uses for that fiscal year.

DATA ENTRY: Enter the Required Minimum Contribution if First Interim data does not exist. If EC 17070.75(e)(1) and (e)(2) apply, input 3%. First Interim data that exist will be extracted;

  • therwise, enter First Interim data into lines 1 and 2. All other data are extracted.

Second Interim Contribution Projected Year Totals Required Minimum (Fund 01, Resource 8150, Contribution Objects 8900-8999) Status 1. OMMA/RMA Contribution 2,852,517.56 3,038,500.00 Met 2. First Interim Contribution (information only) 3,038,500.00 (Form 01CSI, First Interim, Criterion 7, Line 1) If status is not met, enter an X in the box that best describes why the minimum required contribution was not made: Not applicable (district does not participate in the Leroy F. Greene School Facilities Act of 1998) Exempt (due to district's small size [EC Section 17070.75 (b)(2)(E)]) Other (explanation must be provided) Explanation: (required if NOT met and Other is marked)

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Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund School District Criteria and Standards Review 36 67702 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: csi (Rev 03/28/2017) Page 9 of 26 Printed: 2/15/2018 1:39 PM

8. CRITERION: Deficit Spending STANDARD: Unrestricted deficit spending (total unrestricted expenditures and other financing uses is greater than total unrestricted revenues and

  • ther financing sources) as a percentage of total unrestricted expenditures and other financing uses, has not exceeded one-third of the district's

available reserves¹ as a percentage of total expenditures and other financing uses² in any of the current fiscal year or two subsequent fiscal years. ¹Available reserves are the unrestricted amounts in the Reserve for Economic Uncertainties and the Unassigned/Unappropriated accounts in the General Fund and the Special Reserve Fund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negative ending balances in restricted resources in the General Fund. ²A school district that is the Administrative Unit of a Special Education Local Plan Area (SELPA) may exclude from its expenditures the distribution of funds to its participating members.

  • 8A. Calculating the District's Deficit Spending Standard Percentage Levels

DATA ENTRY: All data are extracted or calculated. Current Year 1st Subsequent Year 2nd Subsequent Year (2017-18) (2018-19) (2019-20) District's Available Reserve Percentages (Criterion 10C, Line 9) 19.9% 21.1% 16.0% District's Deficit Spending Standard Percentage Levels (one-third of available reserve percentage): 6.6% 7.0% 5.3%

  • 8B. Calculating the District's Deficit Spending Percentages

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. Projected Year Totals Net Change in Total Unrestricted Expenditures Unrestricted Fund Balance and Other Financing Uses Deficit Spending Level (Form 01I, Section E) (Form 01I, Objects 1000-7999) (If Net Change in Unrestricted Fund Fiscal Year (Form MYPI, Line C) (Form MYPI, Line B11) Balance is negative, else N/A) Status Current Year (2017-18) (4,912,647.00) 108,984,977.00 4.5% Met 1st Subsequent Year (2018-19) 1,337,346.00 110,169,694.00 N/A Met 2nd Subsequent Year (2019-20) (6,869,109.00) 112,698,689.00 6.1% Not Met

  • 8C. Comparison of District Deficit Spending to the Standard

DATA ENTRY: Enter an explanation if the standard is not met. 1a. 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: (required if NOT met) 2019-20 - Deficit related to increased PERS, STRS, and salaries costs. Short term use of reserves with modification of ADA as futrure projections are

  • sustantiated. Additional enrollment through interdistrict transfers can eliminate the majority of the deficit spending if facilities ar available.
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Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund School District Criteria and Standards Review 36 67702 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: csi (Rev 03/28/2017) Page 10 of 26 Printed: 2/15/2018 1:39 PM

9. CRITERION: Fund and Cash Balances

  • A. FUND BALANCE STANDARD: Projected general fund balance will be positive at the end of the current fiscal year and two subsequent fiscal years.

9A-1. Determining if the District's General 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 General Fund Projected Year Totals Fiscal Year (Form 01I, Line F2 ) (Form MYPI, Line D2) Status Current Year (2017-18) 20,532,906.68 Met 1st Subsequent Year (2018-19) 21,303,910.68 Met 2nd Subsequent Year (2019-20) 14,434,801.68 Met

9A-2. Comparison of the District's Ending Fund Balance to the Standard

DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Projected general fund ending balance is positive for the current fiscal year and two subsequent fiscal years. Explanation: (required if NOT met)

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

9B-1. Determining if the District's Ending Cash Balance is Positive

DATA ENTRY: If Form CASH exists, data will be extracted; if not, data must be entered below. Ending Cash Balance General Fund Fiscal Year (Form CASH, Line F, June Column) Status Current Year (2017-18) 27,204,458.92 Met

9B-2. Comparison of the District's Ending Cash Balance to the Standard

DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Projected general fund cash balance will be positive at the end of the current fiscal year. Explanation: (required if NOT met)

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Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund School District Criteria and Standards Review 36 67702 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: csi (Rev 03/28/2017) Page 11 of 26 Printed: 2/15/2018 1:39 PM

10. CRITERION: Reserves STANDARD: Available reserves¹ for any of the current fiscal year or two subsequent fiscal years are not less than the following percentages or amounts² as applied to total expenditures and other financing uses³: DATA ENTRY: Current Year data are extracted. If Form MYPI exists, 1st and 2nd Subsequent Year data will be extracted. If not, enter district regular ADA and charter school ADA corresponding to financial data reported in the General Fund, only, for the two subsequent years. Percentage Level District ADA

5% or $66,000 (greater of)

to 300

4% or $66,000 (greater of)

301 to 1,000 3% 1,001 to 30,000 2% 30,001 to 400,000 1% 400,001 and over

¹ Available reserves are the unrestricted amounts in the Reserve for Economic Uncertainties and the Unassigned/Unappropriated accounts in the General Fund and Special Reserve Fund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negative ending balances in restricted resources in the General Fund. ² Dollar amounts to be adjusted annually by the prior year statutory cost-of-living adjustment (Education Code Section 42238), rounded to the nearest thousand. ³ A school district that is the Administrative Unit (AU) of a Special Education Local Plan Area (SELPA) may exclude from its expenditures the distribution of funds to its participating members. Current Year 1st Subsequent Year 2nd Subsequent Year (2017-18) (2018-19) (2019-20) District Estimated P-2 ADA (Current Year, Form AI, Lines A4 and C4. 13,611 13,267 13,172 Subsequent Years, Form MYPI, Line F2, if available.) District's Reserve Standard Percentage Level: 3% 3% 3%

  • 10A. Calculating the District's Special Education Pass-through Exclusions (only for districts that serve as the AU of a SELPA)

DATA ENTRY: For SELPA AUs, if Form 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 districts that serve as the AU of a SELPA (Form MYPI, Lines F1a, F1b1, and F1b2): 1. Do you choose to exclude from the reserve calculation the pass-through funds distributed to SELPA members? No 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 1st Subsequent Year 2nd Subsequent Year (2017-18) (2018-19) (2019-20)

  • b. Special Education Pass-through Funds

(Fund 10, resources 3300-3499 and 6500-6540,

  • bjects 7211-7213 and 7221-7223)

0.00 0.00 0.00

  • 10B. Calculating the District's Reserve Standard

DATA ENTRY: If Form MYPI exists, all data will be extracted or calculated. If not, enter data for line 1 for the two subsequent years; Current Year data are extracted. Current Year Projected Year Totals 1st Subsequent Year 2nd Subsequent Year (2017-18) (2018-19) (2019-20) 1. Expenditures and Other Financing Uses (Form 01I, objects 1000-7999) (Form MYPI, Line B11) 146,650,807.00 145,195,025.00 148,612,083.00 2. Plus: Special Education Pass-through (Criterion 10A, Line 2b, if Criterion 10A, Line 1 is No) 0.00 0.00 0.00 3. Total Expenditures and Other Financing Uses (Line B1 plus Line B2) 146,650,807.00 145,195,025.00 148,612,083.00 4. Reserve Standard Percentage Level 3% 3% 3% 5. Reserve Standard - by Percent (Line B3 times Line B4) 4,399,524.21 4,355,850.75 4,458,362.49 6. Reserve Standard - by Amount ($66,000 for districts with less than 1,001 ADA, else 0) 0.00 0.00 0.00 7. District's Reserve Standard (Greater of Line B5 or Line B6) 4,399,524.21 4,355,850.75 4,458,362.49

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Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund School District Criteria and Standards Review 36 67702 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: csi (Rev 03/28/2017) Page 12 of 26 Printed: 2/15/2018 1:39 PM

  • 10C. Calculating the District's Available Reserve Amount

DATA ENTRY: All data are extracted from fund data and Form MYPI. If Form MYPI does not exist, enter data for the two subsequent years. Current Year Reserve Amounts Projected Year Totals 1st Subsequent Year 2nd Subsequent Year (Unrestricted resources 0000-1999 except Line 4) (2017-18) (2018-19) (2019-20) 1. General Fund - Stabilization Arrangements (Fund 01, Object 9750) (Form MYPI, Line E1a) 0.00 2. General Fund - Reserve for Economic Uncertainties (Fund 01, Object 9789) (Form MYPI, Line E1b) 3,247,738.00 3,284,091.00 3,359,961.00 3. General Fund - Unassigned/Unappropriated Amount (Fund 01, Object 9790) (Form MYPI, Line E1c) 16,653,826.63 17,954,819.63 11,009,840.63 4. General Fund - Negative Ending Balances in Restricted Resources (Fund 01, Object 979Z, if negative, for each of resources 2000-9999) (Form MYPI, Line E1d) 0.00 0.00 0.00 5. Special Reserve Fund - Stabilization Arrangements (Fund 17, Object 9750) (Form MYPI, Line E2a) 0.00 6. Special Reserve Fund - Reserve for Economic Uncertainties (Fund 17, Object 9789) (Form MYPI, Line E2b) 9,345,454.62 9,373,490.00 9,401,610.00 7. Special Reserve Fund - Unassigned/Unappropriated Amount (Fund 17, Object 9790) (Form MYPI, Line E2c) 0.00 8. District's Available Reserve Amount (Lines C1 thru C7) 29,247,019.25 30,612,400.63 23,771,411.63 9. District's Available Reserve Percentage (Information only) (Line 8 divided by Section 10B, Line 3) 19.94% 21.08% 16.00% District's Reserve Standard (Section 10B, Line 7): 4,399,524.21 4,355,850.75 4,458,362.49 Status: Met Met Met

  • 10D. Comparison of District Reserve Amount to the Standard

DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Available reserves have met the standard for the current year and two subsequent fiscal years. Explanation: (required if NOT met)

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Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund School District Criteria and Standards Review 36 67702 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: csi (Rev 03/28/2017) Page 13 of 26 Printed: 2/15/2018 1:39 PM

SUPPLEMENTAL INFORMATION

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

S1. Contingent Liabilities

1a. Does your district have any known or contingent liabilities (e.g., financial or program audits, litigation, state compliance reviews) that have occurred since first interim projections that may impact the budget? No 1b. If Yes, identify the liabilities and how they may impact the budget:

S2. Use of One-time Revenues for Ongoing Expenditures

1a. Does your district have ongoing general fund expenditures funded with one-time revenues that have changed since first interim projections by more than five percent? No 1b. If Yes, identify the expenditures and explain how the one-time resources will be replaced to continue funding the ongoing expenditures in the following fiscal years:

S3. Temporary Interfund Borrowings

1a. Does your district have projected temporary borrowings between funds? (Refer to Education Code Section 42603) No 1b. If Yes, identify the interfund borrowings:

S4. Contingent Revenues

1a. Does your district 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 reserves)? No 1b. If Yes, identify any of these revenues that are dedicated for ongoing expenses and explain how the revenues will be replaced or expenditures reduced:

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Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund School District Criteria and Standards Review 36 67702 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: csi (Rev 03/28/2017) Page 14 of 26 Printed: 2/15/2018 1:39 PM

S5. Contributions

Identify projected contributions from unrestricted resources in the general fund to restricted resources in the general 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 first interim projections. Identify projected transfers to or from the general fund to cover operating deficits in either the general 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 first interim projections.

Identify capital project cost overruns that have occurred since first interim projections that may impact the general fund budget. District's Contributions and Transfers Standard:

  • 5.0% to +5.0%
  • r -$20,000 to +$20,000
  • S5A. Identification of the District's Projected Contributions, Transfers, and Capital Projects that may Impact the General Fund

DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column. For Contributions, the Second Interim's Current Year data will be extracted. Enter Second 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 Second 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 1d; all other data will be calculated. First Interim Second Interim Percent Description / Fiscal Year (Form 01CSI, Item S5A) Projected Year Totals Change Amount of Change Status 1a. Contributions, Unrestricted General Fund (Fund 01, Resources 0000-1999, Object 8980) Current Year (2017-18) (17,903,150.00) (17,963,150.00) 0.3% 60,000.00 Met 1st Subsequent Year (2018-19) (16,246,659.00) (18,305,065.00) 12.7% 2,058,406.00 Not Met 2nd Subsequent Year (2019-20) (17,596,233.00) (19,759,373.00) 12.3% 2,163,140.00 Not Met 1b. Transfers In, General Fund * Current Year (2017-18) 503,770.00 503,770.00 0.0% 0.00 Met 1st Subsequent Year (2018-19) 500,000.00 500,000.00 0.0% 0.00 Met 2nd Subsequent Year (2019-20) 500,000.00 500,000.00 0.0% 0.00 Met 1c. Transfers Out, General Fund * Current Year (2017-18) 2,965,346.00 2,965,346.00 0.0% 0.00 Met 1st Subsequent Year (2018-19) 700,000.00 2,700,000.00 285.7% 2,000,000.00 Not Met 2nd Subsequent Year (2019-20) 700,000.00 2,700,000.00 285.7% 2,000,000.00 Not Met 1d. Capital Project Cost Overruns Have capital project cost overruns occurred since first interim projections that may impact the general fund operational budget? No * Include transfers used to cover operating deficits in either the general fund or any other fund.

  • S5B. Status of the District's Projected Contributions, Transfers, and Capital Projects

DATA ENTRY: Enter an explanation if Not Met for items 1a-1c or if Yes for Item 1d. 1a. NOT MET - The projected contributions from the unrestricted general fund to restricted general fund programs have changed since first interim projections 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

  • ne-time in nature. Explain the district's plan, with timeframes, for reducing or eliminating the contribution.

Explanation: (required if NOT met) Changes were made to contributions per BAS at SBCSS recommendations. 1b. MET - Projected transfers in have not changed since first interim projections by more than the standard for the current year and two subsequent fiscal years. Explanation: (required if NOT met)

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Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund School District Criteria and Standards Review 36 67702 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: csi (Rev 03/28/2017) Page 15 of 26 Printed: 2/15/2018 1:39 PM 1c. NOT MET - The projected transfers out of the general fund have changed since first interim projections by more than the standard for any of the current year or subsequent two fiscal years. Identify the amounts transferred, by fund, and whether transfers are ongoing or one-time in nature. If ongoing, explain the district's plan, with timeframes, for reducing or eliminating the transfers. Explanation: (required if NOT met) RDA facilities funding transfer out added back for subsequent years. 1d. NO - There have been no capital project cost overruns occurring since first interim projections that may impact the general fund operational budget. Project Information: (required if YES)

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Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund School District Criteria and Standards Review 36 67702 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: csi (Rev 03/28/2017) Page 16 of 26 Printed: 2/15/2018 1:39 PM

S6. Long-term Commitments

Identify all existing and new multiyear commitments¹ and their annual required payment for the current fiscal year and two subsequent fiscal years. Explain how any increase in annual payments will be funded. Also, explain how any decrease to funding sources used to pay long-term commitments will be replaced. ¹ Include multiyear commitments, multiyear debt agreements, and new programs or contracts that result in long-term obligations.

  • S6A. Identification of the District's Long-term Commitments

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

  • ther data, as applicable.

1.

  • a. Does your district have long-term (multiyear) commitments?

(If No, skip items 1b and 2 and sections S6B and S6C) Yes

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

since first interim projections? 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 (OPEB); OPEB is disclosed in Item S7A. # of Years SACS Fund and Object Codes Used For: Principal Balance Type of Commitment Remaining Funding Sources (Revenues) Debt Service (Expenditures) as of July 1, 2017 Capital Leases Certificates of Participation General Obligation Bonds 30 Tax Collections into 51-8979 Fund 51 7433 & 7434 45,995,326 Supp Early Retirement Program 3 Unrestricted 8011 3941, 3942 1,801,039 State School Building Loans Compensated Absences unrestricted and restricted if applicable 1000's, 2000,s 386,241 Other Long-term Commitments (do not include OPEB): Unamortized Premium on Bonds 30 Tax Collections into 51-8979 Fund 51, 7433 & 7434 4,471,040 TOTAL: 52,653,646 Prior Year Current Year 1st Subsequent Year 2nd Subsequent Year (2016-17) (2017-18) (2018-19) (2019-20) Annual Payment Annual Payment Annual Payment Annual Payment Type of Commitment (continued) (P & I) (P & I) (P & I) (P & I) Capital Leases Certificates of Participation General Obligation Bonds 321,199 4,895,600 4,375,600 Supp Early Retirement Program 600,346 600,346 600,346 600,346 State School Building Loans Compensated Absences Other Long-term Commitments (continued): Unamortized Premium on Bonds Total Annual Payments: 600,346 921,545 5,495,946 4,975,946 Has total annual payment increased over prior year (2016-17)? Yes Yes Yes

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  • S6B. Comparison of the District's Annual Payments to Prior Year Annual Payment

DATA ENTRY: Enter an explanation if Yes. 1a. Yes - Annual payments for long-term commitments have increased in one or more of the current or two subsequent fiscal years. Explain how the increase in annual payments will be funded. Explanation: (Required if Yes to increase in total annual payments) Addition of GO Bond payments from Measure I.

  • 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. Explanation: (Required if Yes)

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Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund School District Criteria and Standards Review 36 67702 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: csi (Rev 03/28/2017) Page 18 of 26 Printed: 2/15/2018 1:39 PM

S7. Unfunded Liabilities

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

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

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

  • a. Does your district provide postemployment benefits
  • ther than pensions (OPEB)? (If No, skip items 1b-4)

Yes

  • b. If Yes to Item 1a, have there been changes since

first interim in OPEB liabilities? No

  • c. If Yes to Item 1a, have there been changes since

first interim in OPEB contributions? No First Interim 2. OPEB Liabilities (Form 01CSI, Item S7A) Second Interim

  • a. OPEB actuarial accrued liability (AAL)

15,030,818.00 14,837,006.00

  • b. OPEB unfunded actuarial accrued liability (UAAL)

8,905,999.00 14,837,006.00

  • c. Are AAL and UAAL based on the district's estimate or an

actuarial valuation? Actuarial Actuarial

  • d. If based on an actuarial valuation, indicate the date of the OPEB valuation.

Jul 01, 2016 Jun 30, 2017 3. OPEB Contributions

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

First Interim Measurement Method (Form 01CSI, Item S7A) Second Interim Current Year (2017-18) 2,382,876.00 2,382,876.00 1st Subsequent Year (2018-19) 2,382,876.00 2,005,571.00 2nd Subsequent Year (2019-20) 2,382,876.00 2,005,571.00

  • b. OPEB amount contributed (for this purpose, include premiums paid to a self-insurance fund)

(Funds 01-70, objects 3701-3752) Current Year (2017-18) 503,770.00 503,770.00 1st Subsequent Year (2018-19) 503,770.00 500,000.00 2nd Subsequent Year (2019-20) 503,700.00 500,000.00

  • c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount)

Current Year (2017-18) 609,909.00 505,903.00 1st Subsequent Year (2018-19) 584,418.00 542,220.00 2nd Subsequent Year (2019-20) 727,046.00 654,620.00

  • d. Number of retirees receiving OPEB benefits

Current Year (2017-18) 66 54 1st Subsequent Year (2018-19) 66 54 2nd Subsequent Year (2019-20) 66 54 4. Comments: Using Total OPEB Liability (TOL) for amount listed as (AAL) and Net OPEB Liability (NOL) for amount listed as (UAAL) as the Actuarial Study was prepared in compliance with GASB 74 and 75.

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Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund School District Criteria and Standards Review 36 67702 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: csi (Rev 03/28/2017) Page 19 of 26 Printed: 2/15/2018 1:39 PM

  • S7B. Identification of the District's Unfunded Liability for Self-insurance Programs

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

  • a. Does your district operate any self-insurance programs such as

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

  • b. If Yes to item 1a, have there been changes since

first interim in self-insurance liabilities? n/a

  • c. If Yes to item 1a, have there been changes since

first interim in self-insurance contributions? n/a First Interim 2. Self-Insurance Liabilities (Form 01CSI, Item S7B) Second Interim

  • a. Accrued liability for self-insurance programs
  • b. Unfunded liability for self-insurance programs

3. Self-Insurance Contributions First Interim

  • a. Required contribution (funding) for self-insurance programs

(Form 01CSI, Item S7B) Second Interim Current Year (2017-18) 1st Subsequent Year (2018-19) 2nd Subsequent Year (2019-20)

  • b. Amount contributed (funded) for self-insurance programs

Current Year (2017-18) 1st Subsequent Year (2018-19) 2nd Subsequent Year (2019-20) 4. Comments:

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Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund School District Criteria and Standards Review 36 67702 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: csi (Rev 03/28/2017) Page 20 of 26 Printed: 2/15/2018 1:39 PM

S8. Status of Labor Agreements

Analyze the status of employee labor agreements. Identify new labor agreements that have been ratified since first interim projections, as well as new commitments provided as part

  • f 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 school district must determine the cost of the settlement, including salaries, benefits, and any other agreements that change costs, and provide the county office of education (COE) with an analysis of the cost of the settlement and its impact on the operating budget. The county superintendent shall review the analysis relative to the criteria and standards and may provide written comments to the president of the district governing board and superintendent.

  • S8A. Cost Analysis of District'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 extractions in this section. Status of Certificated Labor Agreements as of the Previous Reporting Period Were all certificated labor negotiations settled as of first interim projections? No If Yes, complete number of FTEs, then skip to section S8B. If No, continue with section S8A. Certificated (Non-management) Salary and Benefit Negotiations Prior Year (2nd Interim) Current Year 1st Subsequent Year 2nd Subsequent Year (2016-17) (2017-18) (2018-19) (2019-20) Number of certificated (non-management) full- time-equivalent (FTE) positions 656.0 660.0 658.0 655.0 1a. Have any salary and benefit negotiations been settled since first interim projections? No If Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3. If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5. If No, complete questions 6 and 7. 1b. Are any salary and benefit negotiations still unsettled? If Yes, complete questions 6 and 7. Yes Negotiations Settled Since First Interim Projections 2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting: 2b. Per Government Code Section 3547.5(b), was the collective bargaining agreement certified by the district superintendent and chief business official? Yes If Yes, date of Superintendent and CBO certification: 3. Per Government Code Section 3547.5(c), was a budget revision adopted to meet the costs of the collective bargaining agreement? n/a If Yes, date of budget revision board adoption: 4. Period covered by the agreement: Begin Date: End Date: 5. Salary settlement: Current Year 1st Subsequent Year 2nd Subsequent Year (2017-18) (2018-19) (2019-20) Is the cost of salary settlement included in the interim and multiyear projections (MYPs)?

One Year Agreement

Total cost of salary settlement % change in salary schedule from prior year

  • r

Multiyear Agreement

Total cost of salary settlement % change in salary schedule from prior year (may enter text, such as "Reopener") Identify the source of funding that will be used to support multiyear salary commitments:

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Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund School District Criteria and Standards Review 36 67702 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: csi (Rev 03/28/2017) Page 21 of 26 Printed: 2/15/2018 1:39 PM Negotiations Not Settled 6. Cost of a one percent increase in salary and statutory benefits 648,558 Current Year 1st Subsequent Year 2nd Subsequent Year (2017-18) (2018-19) (2019-20) 7. Amount included for any tentative salary schedule increases Current Year 1st Subsequent Year 2nd Subsequent Year Certificated (Non-management) Health and Welfare (H&W) Benefits (2017-18) (2018-19) (2019-20) 1. Are costs of H&W benefit changes included in the interim and MYPs? Yes Yes Yes 2. Total cost of H&W benefits 9,108,000 9,080,400 8,983,800 3. Percent of H&W cost paid by employer 100.0% 100.0% 100.0% 4. Percent projected change in H&W cost over prior year 3.0% 0.0% 0.0% Certificated (Non-management) Prior Year Settlements Negotiated Since First Interim Projections Are any new costs negotiated since first interim projections for prior year settlements included in the interim? No If Yes, amount of new costs included in the interim and MYPs If Yes, explain the nature of the new costs: Current Year 1st Subsequent Year 2nd Subsequent Year Certificated (Non-management) Step and Column Adjustments (2017-18) (2018-19) (2019-20) 1. Are step & column adjustments included in the interim and MYPs? Yes Yes Yes 2. Cost of step & column adjustments 3. Percent change in step & column over prior year 2.1% 2.1% 2.1% Current Year 1st Subsequent Year 2nd Subsequent Year Certificated (Non-management) Attrition (layoffs and retirements) (2017-18) (2018-19) (2019-20) 1. Are savings from attrition included in the budget and MYPs? Yes Yes Yes 2. Are additional H&W benefits for those laid-off or retired employees included in the interim and MYPs? Yes Yes Yes Certificated (Non-management) - Other List other significant contract changes that have occurred since first interim projections and the cost impact of each change (i.e., class size, hours of employment, leave of absence, bonuses, etc.):

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Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund School District Criteria and Standards Review 36 67702 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: csi (Rev 03/28/2017) Page 22 of 26 Printed: 2/15/2018 1:39 PM

  • S8B. Cost Analysis of District's Labor Agreements - Classified (Non-management) Employees

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 first interim projections? If Yes, complete number of FTEs, then skip to section S8C. No If No, continue with section S8B. Classified (Non-management) Salary and Benefit Negotiations Prior Year (2nd Interim) Current Year 1st Subsequent Year 2nd Subsequent Year (2016-17) (2017-18) (2018-19) (2019-20) Number of classified (non-management) FTE positions 449.7 542.8 542.8 542.8 1a. Have any salary and benefit negotiations been settled since first interim projections? No If Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3. If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5. If No, complete questions 6 and 7. 1b. Are any salary and benefit negotiations still unsettled? If Yes, complete questions 6 and 7. Yes Negotiations Settled Since First Interim Projections 2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting: 2b. Per Government Code Section 3547.5(b), was the collective bargaining agreement certified by the district superintendent and chief business official? If Yes, date of Superintendent and CBO certification: 3. Per Government Code Section 3547.5(c), was a budget revision adopted to meet the costs of the collective bargaining agreement? n/a If Yes, date of budget revision board adoption: 4. Period covered by the agreement: Begin Date: End Date: 5. Salary settlement: Current Year 1st Subsequent Year 2nd Subsequent Year (2017-18) (2018-19) (2019-20) Is the cost of salary settlement included in the interim and multiyear projections (MYPs)?

One Year Agreement

Total cost of salary settlement % change in salary schedule from prior year

  • r

Multiyear Agreement

Total cost of salary settlement % change in salary schedule from prior year (may enter text, such as "Reopener") Identify the source of funding that will be used to support multiyear salary commitments: Negotiations Not Settled 6. Cost of a one percent increase in salary and statutory benefits 278,545 Current Year 1st Subsequent Year 2nd Subsequent Year (2017-18) (2018-19) (2019-20) 7. Amount included for any tentative salary schedule increases

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Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund School District Criteria and Standards Review 36 67702 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: csi (Rev 03/28/2017) Page 23 of 26 Printed: 2/15/2018 1:39 PM Current Year 1st Subsequent Year 2nd Subsequent Year Classified (Non-management) Health and Welfare (H&W) Benefits (2017-18) (2018-19) (2019-20) 1. Are costs of H&W benefit changes included in the interim and MYPs? Yes Yes Yes 2. Total cost of H&W benefits 1,380,000 1,380,000 1,380,000 3. Percent of H&W cost paid by employer 100.0% 100.0% 100.0% 4. Percent projected change in H&W cost over prior year 3.0% 0.0% 0.0% Classified (Non-management) Prior Year Settlements Negotiated Since First Interim Are any new costs negotiated since first interim for prior year settlements included in the interim? No If Yes, amount of new costs included in the interim and MYPs If Yes, explain the nature of the new costs: Current Year 1st Subsequent Year 2nd Subsequent Year Classified (Non-management) Step and Column Adjustments (2017-18) (2018-19) (2019-20) 1. Are step & column adjustments included in the interim and MYPs? Yes Yes Yes 2. Cost of step & column adjustments 259,699 300,134 3. Percent change in step & column over prior year 1.5% 1.5% 1.5% Current Year 1st Subsequent Year 2nd Subsequent Year Classified (Non-management) Attrition (layoffs and retirements) (2017-18) (2018-19) (2019-20) 1. Are savings from attrition included in the interim and MYPs? Yes Yes Yes 2. Are additional H&W benefits for those laid-off or retired employees included in the interim and MYPs? Yes Yes Yes Classified (Non-management) - Other List other significant contract changes that have occurred since first interim and the cost impact of each (i.e., hours of employment, leave of absence, bonuses, etc.): Due to AB 670, Appx. 100 short term temp. staff was converted to classified staff with minimal cost impact.

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Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund School District Criteria and Standards Review 36 67702 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: csi (Rev 03/28/2017) Page 24 of 26 Printed: 2/15/2018 1:39 PM

  • S8C. Cost Analysis of District's Labor Agreements - Management/Supervisor/Confidential Employees

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 Reporting Period Were all managerial/confidential labor negotiations settled as of first interim projections? n/a If Yes or n/a, complete number of FTEs, then skip to S9. If No, continue with section S8C. Management/Supervisor/Confidential Salary and Benefit Negotiations Prior Year (2nd Interim) Current Year 1st Subsequent Year 2nd Subsequent Year (2016-17) (2017-18) (2018-19) (2019-20) Number of management, supervisor, and confidential FTE positions 78.6 79.6 79.6 79.6 1a. Have any salary and benefit negotiations been settled since first interim projections? If Yes, complete question 2. n/a If No, complete questions 3 and 4. 1b. Are any salary and benefit negotiations still unsettled? n/a If Yes, complete questions 3 and 4. Negotiations Settled Since First Interim Projections 2. Salary settlement: Current Year 1st Subsequent Year 2nd Subsequent Year (2017-18) (2018-19) (2019-20) Is the cost of salary settlement included in the interim and multiyear projections (MYPs)? Total cost of salary settlement Change in salary schedule from prior year (may enter text, such as "Reopener") Negotiations Not Settled 3. Cost of a one percent increase in salary and statutory benefits 104,396 Current Year 1st Subsequent Year 2nd Subsequent Year (2017-18) (2018-19) (2019-20) 4. Amount included for any tentative salary schedule increases Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent Year Health and Welfare (H&W) Benefits (2017-18) (2018-19) (2019-20) 1. Are costs of H&W benefit changes included in the interim and MYPs? Yes Yes Yes 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 Current Year 1st Subsequent Year 2nd Subsequent Year Step and Column Adjustments (2017-18) (2018-19) (2019-20) 1. Are step & column adjustments included in the budget and MYPs? 2. Cost of step & column adjustments 3. Percent change in step and column over prior year Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent Year Other Benefits (mileage, bonuses, etc.) (2017-18) (2018-19) (2019-20) 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

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Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund School District Criteria and Standards Review 36 67702 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: csi (Rev 03/28/2017) Page 25 of 26 Printed: 2/15/2018 1:39 PM

S9. Status of Other Funds

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 general 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.

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SLIDE 131

Etiwanda Elementary San Bernardino County 2017-18 Second Interim General Fund School District Criteria and Standards Review 36 67702 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: csi (Rev 03/28/2017) Page 26 of 26 Printed: 2/15/2018 1:39 PM

ADDITIONAL FISCAL INDICATORS

The following fiscal indicators are designed to provide additional data for reviewing agencies. A "Yes" answer to any single indicator does not necessarily suggest a cause for concern, but may alert the reviewing agency to the need for additional review. DATA ENTRY: Click the appropriate Yes or No button for items A2 through A9; Item A1 is automatically completed based on data from Criterion 9. A1. Do cash flow projections show that the district will end the current fiscal year with a negative cash balance in the general fund? (Data from Criterion 9B-1, Cash Balance, No are used to determine Yes or No) A2. Is the system of personnel position control independent from the payroll system? No A3. Is enrollment decreasing in both the prior and current fiscal years? No A4. Are new charter schools operating in district boundaries that impact the district's enrollment, either in the prior or current fiscal year? No A5. Has the district entered into a bargaining agreement where any of the current

  • r subsequent fiscal years of the agreement would result in salary increases that

No are expected to exceed the projected state funded cost-of-living adjustment? A6. Does the district provide uncapped (100% employer paid) health benefits for current or retired employees? No A7. Is the district's financial system independent of the county office system? No A8. Does the district have any reports that indicate fiscal distress pursuant to Education Code Section 42127.6(a)? (If Yes, provide copies to the county office of education.) No A9. Have there been personnel changes in the superintendent or chief business

  • fficial positions within the last 12 months?

No When providing comments for additional fiscal indicators, please include the item number applicable to each comment. Comments: (optional)

End of School District Second Interim Criteria and Standards Review

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SLIDE 132

2017-2018 Second Interim Report

Etiwanda School District March 8, 2018

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SLIDE 133

Second Interim Report - Purpose

  • Review current year budget and

actuals

  • Present latest budget revisions

since adoption

  • Report actual enrollment versus

projections

  • Present multi-year projections

with latest assumptions

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SLIDE 134

Assumptions 2017- 2018 Se c ond Inte r im - Unr e str ic te d

  • LCFF Estimated Enrollment

14,213

  • P-2 Average Daily Attendance (ADA)

@ 96% of Estimated Enrollment 13,659

  • Funding ADA is

Current Year 13,659

  • Decrease of one-time mandated cost from

$214 to $147 per ADA

  • STRS 14.43% & PERS 15.531%

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SLIDE 135

Assumptions 2017- 2018 Se c ond Inte r im - Re str ic te d

  • Decrease in Special Ed Discretionary

Grant & Title I Prior Year Carry-Over

  • Included STRS on Behalf GASB 68

requirement in both Revenue and Expenditures $3,918,094

  • Estimated Budget in RDA conservative
  • STRS 14.43% & PERS 15.531%

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SLIDE 136

LCFF Revenue Trends

2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 GAP Closure 12.00% 30.16% 52.56% 56.08% 43.19% 100.00% 100.00% 100.00% 100.00% LCFF Base $5,865 $6,506 $7,328 $7,752 $7,963 $8,427 $8,630 $8,876 $9,157

$- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 $9,000 $10,000

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SLIDE 137

79% 3% 7% 11%

Revenue 2017-2018

LCFF Federal State Local

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SLIDE 138

81% 6% 12% 1%

Expenditures 2017-2018

Salaries/Benefits Books/Supplies Services, Other Operating Expenses Capital Outlay; Other Outgo; Transfers Out

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SLIDE 139

Assumptions Multi- Ye ar Pr

  • je c tion

2018- 2019 Proje c te d Budg e t Unre stric te d

L CF F Pr ior Ye a r P-2 Gua r a nte e 13,659

E stima te d E nr

  • llme nt

13,802

P-2 Ave r a g e Da ily Atte nda nc e (ADA) @ 96% of E stima te d E nr

  • llme nt 13,249

De c r e a se of 411 stude nts e qua ls

  • 2.89%

Ce r tific a te d Ste p a nd Column 2.1%

Cla ssifie d Ste p 1.5%

Inc r e a se ST RS 1.85% ; PE RS 2.169%

Re duc e d Ma nda te d Cost One -T ime F unding

De c lining e nr

  • llme nt r

e duc e d 2 F T E ba se d on 24 stude nts pe r c la ss

2018- 2019 Proje c te d Budg e t Re stric te d

 Re duc e d F

unding Me dic a l- Option L E A & Spe c ia l E d Disc re tiona ry F unding

 Adde d COL

A 2.51% Othe r F unding

 Adde d COL

A 2.51% on Spe c ia l E d AB 602 F unding

 Ce rtific a te d Ste p a nd Column 2.1%  Cla ssifie d Ste p 1.5%  Inc re a se ST

RS 1.85% ; PE RS 2.169%

 Adjuste d for De c lining E

nrollme nt & Ca rry- Ove r on Prop 39 & L

  • tte ry

8

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SLIDE 140

Assumptions Multi- Ye ar Pr

  • je c tion

2019- 2020 Proje c te d Budg e t Unre stric te d

L CF F Pr ior Ye a r P-2 Gua r a nte e 13,314

E stima te d E nr

  • llme nt

13,703

P-2 Ave r a g e Da ily Atte nda nc e (ADA) @ 96% of E stima te d E nr

  • llme nt 13,154

De c r e a se of 99 stude nts e qua ls

  • 0.72%

Ce r tific a te d Ste p a nd Column 2.1%

Cla ssifie d Ste p 1.5%

Inc r e a se ST RS 1.85% ; PE RS 2.3%

Re duc e d Ma nda te d Cost One -T ime F unding

De c lining e nr

  • llme nt r

e duc e d 3 F T E ba se d on 24 stude nts pe r c la ss

2019- 2020 Proje c te d Budg e t Re stric te d

 Re duc e d F

unding Me dic a l- Option L E A & Spe c ia l E d Disc re tiona ry F unding

 Adde d COL

A 2.41% Othe r F unding

 Adde d COL

A 2.41% on Spe c ia l E d AB 602 F unding

 Ce rtific a te d Ste p a nd Column 2.1%  Cla ssifie d Ste p 1.5%  Inc re a se ST

RS 1.85% ; PE RS 2.3%

 Adjuste d for De c lining E

nrollme nt & Ca rry- Ove r on L

  • tte ry

9

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SLIDE 141

2017-2018 Multi-Year Projection

2017-2018 2018-2019 2019-2020 Beginning Fund Balance 28,930,434 20,532,907 20,852,398 Revenue 138,253,280 145,944,686 141,713,123 Expenditures 146,650,807 145,195,025 148,612,083 Ending Fund Balance 20,532,907 21,282,568 13,953,438 EB Percent of Expenses 14.00% 14.66% 9.39%

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SLIDE 142

2017-2018 Multi-Year Projection

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SLIDE 143

What’s Next

January 15, 2018 Governor’s Proposed Budget March 15, 2018 Second Interim (February 22nd Mtg.) May 15, 2018 May Revise May / June 2018

2018-2019 LCAP/Budget Hearing 2018-2019 LCAP/Budget Adoption

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