2018-2019 ACOE Adopted Budget - Amador County Unified ...
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Amador County Office of Education 2018-19 Proposed Budget Report
Public Hearing -June 13, 2018 Adoption- June 27, 2018
local Educational Agencies are required to adopt a budget prior to July 1 of each year in order to authorize the expenditure offunds. The proposed budget is only an initial blueprint for revenues and expenditures since the preparation of the adopted budget occurs before the state has enacted its budget, and before actual expenditures and revenues are known for the current year. In the event that material revisions are necessary, a revised budget will be presented to the Board no less than 45 days after the enacted state budget.
Additional changes and compromises to the Governor's May revision of the state budget are reflected in this report. The Local Control Funding Formula (LCFF) has reached full funding ahead of schedule while also providing a cost of living adjustment (COLA) of 3% for 2018-19. The Proposed Budget Report contains financial summaries specific to the Amador County Office of Education.
General Fund Revenue Components
The Amador County Office of Education receives funding for its general operations from various sources. A summary of the major funding sources is illustrated below:
Description LCFF Revenues Federal Revenues Other State Revenues Other Local Revenues
FEDERAL REVENUES
8%
TOTAL
STAU l<EVENU~.:O.
25°~
Amount $2,698,984
$955,240 $3,106,052 $5 714 919
$12.475.195
LOCAL REVENUES
46%
1-= .. =r•Comeonent•
• LCAP items for 2018-19 have been included • Contract negotiations with all bargaining units are not settled, and dollars have not been included
for potential settlements • A 1% salary schedule increase is estimated to be $327,902 for all bargaining units
The General Fund is used for the majority of the fllnctions within the county. As illustrated below, salaries and benefits comprise approximately 83% of the General Fund.
Description Certificated Salaries
Classified Salaries
Employee Benefits
Books and Supplies
Other Operating Expenditures
Capital Outlay Other Outgo - Tuition
Other Outgo
Total
CERTIFICATEO SAlAfUES
UnrestrlCU!d
706,083
735,9n_
572,782
115,650
589,759
0
77,462 (51,156)
$2,746,552
CLASSIFIED SALARIES
19%
Restricted
4,359,402
1,628,823
2,315,693
88,746 1,288,171
0
0 27,568
$9,708,403
f.MHl Yff ._tf\ti;.MTS
l
41% SUPPLIES
2% OPERATING
OTHE.R OllTGO EXPENSES O% 15%
ReseNe for Economic Uncertainties
Total 5,065,485
2,364,795
2,888,475
204,396
1,877,930
0 77,462
{23,588}
$12,454,955
County offices are required to set aside a reserve for economic uncertainties totaling, at minimum, 4% of unrestricted and restricted expenditures for the fiscal year. The projected reserve threshold for the county for 2018-19 is $498,198, or, 4% of $12,454,955. The proposed budget projects the reserve to have a balance of $657,293 at the end of 2018-19, meeting the reserve requirement.
lmpad of the Rsing O:>stsof Fetirement Benefits: As previously reported, the impact of the rising costs of the state retirement systems is of concern to the fiscal health of the county in future years. Given that LCFF is fully funded, the COLA in future years will not be enough to cover the increases to retirement contributions and natural rising costs such as step and column salary increases and Special Education. The following charts and graph illustrate the direct impact the retirement systems have had and will have on district expenditures.
Employer Contribution CalPERS Rate$ (Classified Employees)
2014-15 2015-16 2016-17 2017-18 2018--19 2019-20 2020--21 Description Actual Actual Actual Actual Projected Projected Projected
Employer Rate 11.771% 11.847% 13.888% 15.5% 18.062% 20.8% 23.8%
A CU SD $256,491 $251,803 $308,141 $376,449 $415,632 $485,817 $564,225 Contribution
Employer Contribution calSTRS Rates (Certificated Employees)
2014-15 2015-16 2016-17 2017-18 2018-19 2019·20 2020-21 Description Actual Actual Actuat Actual Projected Projected Projected
Employer Rate 8.88% 10.73% 12.58% 14.43% 16.28% 18.13% 19.1%
ACUSD $462,330 $515,218 $849,598 $959,024 $1,143,231 $1,298,606 $1,399,267 Contribution
-- -- ---- ---- -
Cbnduson: The projected budget and multi-year projections support that the county will be able to meet its financial obligations for the current and subsequent years. While there are concerns revolving around the unfunded mandate of employer retirement contribution increases, the county will continue to talce steps to withstand the Impact. Continuing to bolster the reserves will help keep the county fiscally healthy for the foreseeable future.
GENERAL FUNDS (01) School Districts and Joint Powers Agreements (JPA's)/County School
Service Fund For County Offices
The General Fund and the County School Service Fund (CSSF) are used to account for the ordinary operations of an LEA. All transactions except those required or permitted by law to be in another fund are accounted for in these funds.
General Fund Unrestricted The General Fund Unrestricted is used to account for those projects and activities that are funded with unrestricted revenues such as revenue limit, interest, mandated costs, Jottery, and site block grants.
General Fund Restricted The Genexal Fund Restricted is used to account for those projects and activities that are funded by external revenue sources that are legally restricted or restricted by the donor to specific purposes.
County
.Atnedor County Olllee of Educailofl Amad<ltCoumy
I July 1 Budget
County School Servico Fund Unres«ricl9d and Re8111<:1ed
Expendilure6 by Object
T-IFund Ob~t UMesltir:lod Rtslrleled col. A+ B Unrestricted Ro5ltlcted
_jQL_ _ ___ _ lE_l_
00 10033 0000000 Form 01
TOl81 Fu~d 11o 011'1 ~ol. D • E Column
1oescril!llon ___ ----- ---
IA. RE'tlEN::,ces 8010-8099 __ 2_344 929.00 -~0.0153.®-_ 2 684 992.00 I 2 358.921.00 __ 340 OOJ.oo ~s 984.i o.sJ 2J , u~oral Rw&nuo 6100·8299 ----9,Q_O ~ ---1.._000,013.00 _!JI00013.00 __ o.oo__ 9552<0,00 &55 240.00 ·4.5"
3) ~' State Rt11<1nue 8300·6599 21 a20.oo 3 347,666 00 s .369 786.00 100 ~ I __ 3_005 ~ ... 1J .P6,Q52 oo -7 .8%
4) Other Locef Revenue ee00-8799 --;99 662.00 4 572 708.~ 6,Z"l2 370.00 791 913.00 4,1123 006 00 .2114,919.00 8.4%
RM0u1'e Codes ~os _ _ _ .IAl.~-----·l8J _ _ _ ----19 _ _ _ ll) __ ...._""c..,&.._F _
~• TOTAL REii UE"'---------------------""3.066.411.00 ___!.g80 7SO.OO T 12327 161.00 - 3251 792.Q2..___ 9 223 403.00 I 12475 195-:;-~ B. EXPENDITURES
I) Cerlilicated Selaries
2) ~illed Safarin
3) Emplc:1199 8enallts
4) Booi..i and ~lies
5) Se~ Md Otht< Operating Elqlendtturw
Ill CS!>llal OUOay
7) Oll'er Oulgo (mcclOOlng Tra.nsfenl of Indirect Cosla)
8) Other Ou!iJD -Trenslers cf Indirect Co$l5
t000-1 999
2000-2999
S000·3999
~4999
SOOG-$990
6000·6999
7100-7200 7400-7499
7~0-7399
9 T AL ~fTURES __ - - --------
C. l!XCl:SS (DEFICIENCY) OF REVENUES
_1&4454~-
722 867.11!4-
~1128.~
4~7.00 __
T,!;j33~.o~
2 098 068.0Q __
5~1.00 706 083.00 __ 4.~402.00 . _ 50ll5485.00
225(; 022.00 735 972.00__ 1, 62B S23.00 __ 2 364 M.00
2 ~~996.00 --
72 000~ ~ 27~ 320,275,
s1< i e2.00 ___ 2 315 aoo.oo .,- 2 ass 41~,oo 10.0'1'
1
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009_
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10.?M 561 ,DQ
17,462.00_..
__lg9 176.00 ~1 156.®L_
12a1a~~s52.oo I
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27568.00 j
9 708 403.00
OVER Elll'ENOO'UR ES BEFORE OTHE.ll I FINANCING SOUBCl!S ANO u'<:s~,E.,S'-"!A5=·..::82>,.,_ _____ ___ _ __;:_ _ __,6,,,9"'2"'326:=.00,,,_ __ _.m ..... u6<.!.1-"1.,,,oo,,,_. __Ji91 48S 0011 505 24-0,00 I (46SOE>0.001_ 20 240.00 ·104.1%
0. OTHER FINANCING SOURCES,'USE.6
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L!L..ror~ER FINANCING SOURCESllJ$ES
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Amador Coumy O!flee or EdlltWon Amador Coumy
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F. :ALAHCE. RESEIYES I , , _ .~1nnlng Fund Balance I I
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di Olher Aesr81et'OOnts 9795 o.!19_ Q,QQ_ o.oo o,oo o oo_ o.oc. omol el Adt.Jslud fleginning eoJance (F1c + Fld) B:m28j_J_6 _118,eos 75 t ~ 089.91 647 607.16 2091197.75_ _ _857 60.!,91 .;16.~'ll.I
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Amador Couniy 011\ce of Edueatlor. Amlldor County ,--
July 1 l:!ooyvt County School Service Fund Unre&trlOled and Restrir;ted
Expenditures by Ol>jee<
2D1M8 Eatlmattcl.&iuals
03 10033 0000000 Form 01
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~OTAL ASSETS ------ --- --- --Ii. DEFERRED OUTFUlWS OF RESOURCES
1) Oefefred Outftowg of Re&OUl'Ce$
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::Ollfomia Oej>I of Education JACS Finanetal Reponlng Software - 21)18.1.0 "de: l'und·A {Rev Q.4{1a12018) Page a
Antador CC>unty Office of l!ducaUon AmlMIOI County
JUiy l Budget eouniy School Service Fund UnrESU1C1Dd Md AeSttlcted ~Hvros by Object
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1
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calitonila Dept o! Educ•lfon SACS F1!1anclal R&pOrtlng So!lv1are -201e.1.o Fiie: fund-a (Rev 04113"!018)
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Primed: !W'21f2018 3:30 PM
Amador County Office of Enuc~Uon Amaaor Counry
July 1 B1.1dgel Covmy Scllool Servlce Fund Un1es1Tleted and Restrielll!I
El<pondffvres by Object
00 10033 0000000 Fonn OI
r- - -------------~~-~-·-~--- 2017·1BE!!Jm112<1Aduel5 _ _ _ --~201=&-~19Bud5"'1__ _ _ L;:-j Total Fund T ot1I Fund I I' Diii
009Cl'~~l~la~n:__ ___ _________ A~...,==~u~~N Code~&'--+--__Jl~A~l~-..,---~IB~l, _ ____ _,,,,c"---t-----'=----- _ (Il__ ---~ ~ Object Unrt&b1oted Restricted col. A + B Unru1~ehod RtSlrle19d col. D • E Cclumn
1 Tttle 111, ?1111 A, E"ngllsh Learner
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I Otnar NCLB I Evory Sludent Sueesad.9 Act
Carear and T<iCIVlfcal E<1uea11on
All Other Federal Rwenue
TOTAL. FEDERAL REVENUE
IOTHfA STATE!.REVENUe
I Otllar State AJ)j)Ot11onmenl9
ROCIP Entillemem Pr1orYeata
Special EducWn MOOler Plan CUrrent Yee.r
PriD<Yeat$
N. Other Slale PWortlonments . Culf&nt Year
All Other Slale Appor11onmeni.. . Pr'lor Years
Chil<I NUlrlfioo Programs
l.!and.!led Collls Raimburscm&nls
l.Dltery - l)>reetncted M d lnslru;t!onal Matsrlala
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Olher Subv9noorWlrt·Lleu Tax"8
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Al' " -.t!OOI Educalion e.nd Safe:y jASES\
odlclol Facilfty Grant
Oru(>'Alc:ohol(Tot>aoco Fuods
Celllt>rnla Clean Energy Jobs Act
CareerTochnleol Ed11tation lnclll'We Grant Program
American lnd!an Early Chillll\Ood Eduoallori
Sl>&Qallzed Secondary
Quality Edul:alion 1nves1meo1 Act
C!lnvnon Core State Slandllrcla 1"11)lomentttion
AIJ Olller Stale Rev<>nue
TOT/IL OTHER.S]'ATE REVENl,IS_
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Pl1nted: 6r.t1/2018 3;30 PM
AmadOr County omoe of Educa~on Amador County
I '1::~~o:Al R_e/_E_N_U_E.-------~ ~urce Qod•s
l~~d~=~ ...... 04her Ronlc!ad Levies
Secured ROil
U"&ecurad Roll
Prior Years' Taxes
S..pplememal TaxN
Non-Ad Valorom T axse Paroe1Taxe5
Othor
Comm.mtty Aoeevelopment Funds Not Sl)bjool to LCFF De<IUOlion
Ptnal!ies and Wcrosi lram Oeiinquent Non-t.cFF Tax~
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AJI Oilier Local Revenue
Tuition
AU Olhef Tra11SfQrs In
Transfers of ~portioornems S<>ecial Eclucalioo SElPA TrallSlers From Dlsllicts or Ch"'1« Schools
From Coumy Omo~
From JP~
ROC/P Translers From OJsVlcls Of Ch811ef Schools
From COU!T.y O~e&
FromJPAS
Olhar Trensfe1& ol Apporcior>murns From DisillctS 01 Cllarter s.:noors
From County OlliCE<S
FromJPAS
All 01ttsr Tra~ In irom All 011\ers
TOTAL OTHER l.QQ;!\L REVENw;__ ___ _
_ OTAL REVl;NUES
~alllm'nra Oepl of Educallon >ACS F111ar>ei&I AepOlling Software· 2018.1.0 'De· lun<l-a (R&v 04/131<018)
6500
6500
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6360
6360
6380
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8615
8617
8618
8521
81)22
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8631
8632
8834
8639
8650
8660
8671
8672
8675
6677
8681
8889
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8699
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8792
8793
8791
8792
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8791
8792
8793
8799
Juiy 1 B'"'O&t Counry Sellcol Service Fund Unr~cled e.rd ReS1!lC1ed
ExpendJWres by Objeci
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Prin>ed: 6121/20!8 3:30 PM
AmadOI Cllonty omce of Educatlon Am&Clor OOU!lly
July 1 Bu~got Ooonty Schoel Servlct Fund Unte6tricled Md AestrlcleO
&penditures ~ Object
00 10033 ooooox Fonn ot
....--------~-------------------~~- -- - -- -------.,.-- --------~20. 17-18 &Umatlld Actulls 291&-19 llud~---
J~il!lfon ICERTtFtCATED SALARIES
'.oo T eechsrs' Salaries
I l.. .tied Pupil SvPllOll Salaries
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TOI .N.. CEATlFICATED SALARlES
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Class.!fted SupervlSo<s' and Mmlnlstlawrs· Salsnes
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Other Classified Salatle•
TOTAL, OLASSIFIEQ_~LAAtES
EMPL.DYEE BENE.FlT'8
STRS
PERS
OASDVMedicare/A'lemetlve
He8'111 and Welfare Sonel!is
unemQiaym&m lnsurenct
Workers' ~nsation
OPEB. Allocated
OPES, Aclive EmplCJ'19E?&
1 Othe< fmploy ... sen~"' I TQTAL EMPi.O..Y!'c BEtU;EITS
BOOKS AllO SUPPLIES
APP<oved T8)(1bool<S an<l Core Qmlcula Male!lals
8<' •• O!her Aef9reoce M;11eriais
I 1.1. .an<I Supp6e&
Nonc111>itallzed Equlpmeni
I FOQd
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Oue;; an11 MembenihlpS
lne<JlllnCe
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l Ttan•le<s of D!t1ltt COSlS • Jniotfund
ProfessiCMl/ConDuntng servicos and OpetaHng ~dlwrM
OollYTIUl1icaUons
TOTAL, SER\llCES ANO OTHER OPERAJ INGJ;2\!'ENOmJR§_
~fllorf'lla Dept of Educallon <ACS Flnenc•lll Reporting Sortwarc - :1.018.f.0 'Do: f\.illd·a (Rev Oot/f:WO 18)
Totill Fu~ Total Ful>d % Dill Objeci Un,.lt1cUd Restricted col. A + B Unrestrictod Reslrkll<I col. D • E Colu111n C"'od= es"--- _LAL - -, _ _ (B,_ ____ _.,,.._ __ ._ __ (D..,l ___ ___ l.'iJ~,_--....---'tF'"'l __ ~~C~&~F__,
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1200
1300
1900
2100
2200
2300
581 39S.OQ__ 2.§I5 395~
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3~788.00 _ 428,909.Jl!L 29:l2~ ~1~164.00
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1 9766.00 __j12.5S~
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242 364.00
259,554.~i _ 5~®9 581 .!!0
0.00 ~ _j 176 133.00 __ 1 !?§,133.00
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l :lll.'79,00_ 123,Q90.00 ~ 256 51 9.00 S.8%
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i\16083.00 --·4"3~02.~ 5 .065 485.00 __ -0.5%
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463459.00
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3601-3602 26.070,00 i!Q..721 .1!!!_ __ 136.791.00 2S6.2_4.0L 102 970.00 1~794.00 -1!.S;t;
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Psg" 7 Printect. 6/2tt'2018 3:30 PM
Alrador County Ollie:<> o! Education .Amado< County
J&Jly 1 Budget Courrty Scllool Service Fund LIM!llltlcted llN1 Rootrlcled
E•pend1'uro& by Ob;ec1
OS 10033 OOOOOOC fom> Ot
~------------------------------ -- - ------- --- ----- -,..- ----.
L 2017·18 &1ima!Old Aduat,.,,. ______ t--- _ _ _-1!}1~d.i!!__ __ ---+---+
Tollll Fund Tot•I Fund ~ Diii ObJect unruvicll:d Rutr1etod c»I, A • e _j_ Unrealticted Reslrieted col. D "E Column
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ICAl'lTAL OUTLAY
l~tmen~ I sulldil\!li ana 1n11>1ovem~ of 6ulldlngs
I Boclas ~nd Med19 lor New Sct>oci Libra~ or Major ExpMSion or Sd'lcol libraries
I 1:qurpmon1
Equipmont Replacement
I mML CAPITAL OUTI.A'L
r TtlER OUTGO (excluding Tra1M1fen1 of lndil'llC'I COSl8)
Tunlon Tullton lor lncb'Uction Under lnls<dl&lllCl Attendlll!C<I A;:ieements
Slall! Spec'.111 Schoob
Tumon. excess Coots. $nQ./or Deficit Paymens Paymen'oa Ill Oistrlct6 or Cha""r Schoots
Paymel\IS 10 C<lur'.tv Olfrtoo
Pa~on1S to JPAs
Transll?rs of Pll0$· Through Revenue• To Ofstrlets or Chanar SchoolS
To CCWl!Y Offioeo
ToJP/1$
Special Education Sf\.PA TraNfers of Apponlonmems To DlsUlc1$ QI Chanor Schools 6500
To CO<.lnly Olflces 6500
ToJPAs esoo
ROC/P Tr""""rs o1 Al>IX>r1iooments To !latritlG or Ch8fler Stl'10ols 6360
To County Oflfces
ToJPAs
( '•nsfers of Apponlonmen1s
.!fflaoGflt~
Att Olher TrarM\lrs Out to All Others
Debi Service Dob! Service • 1nte1est
Qj!ier Oebl Strvlce -Principal
6360
A~ Other
J PTAL OTHE'R OUTGO 1e~ llS11af&1s ol lnd~ect CcJ!M OT>IEfl OUTGO • TRAlftll'ERS OF IHOIR ECT COST&
Tranmrs of tnclirect Cos«i
Trensllil'& of Indirect Coslls - ln(ertund
TcrTM.. OTHE'R OUT_..§0 - TRANSFERS OF INDIRECT COSTS
JOTAL Elo:PENDITURE§__ _
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6000
7110
7130
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7142
71 4$
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7212
721S
7221
7222
7223
7221
7222
7223
7221·7223
7281·7283
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7438
7439
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Page s Pril'lled: 8/2UZD16 3:30 PM
Amador County OHlee ol Eouctllion AmadorCOllf\IY
Ol>j4cl _ _ _ _ _ ___Jgeource C91'~•=&--(;~od=A1~
NT .ERFUHO TAAllSF.ERS
1,,.---.•1JHD TRANSFERS IN
;peoial Rese1Ve Fund
OIOOr At.Ahofi:uld lnierfund Transrers In
~ TOTtbjNTERf.-ill'!P~El3§.lli
INTERFUNO TRAHSFEllS OUT
To: Child O<WeJ-1 Fund
To: S!>edal Rese1vc Fund
To: Slaie Scnool Slillding Fund/ Counly SdtoOI Fac~11le$ Fund
To; ca,.leria F\l1ld
8912
891 9
7611
7&12
July 1 BudQl!! Counl)I School Service Fund Un~C!od erd Rostrict9d
Expendnures by OllJeot
03 10033 000000( Form 01
017-18 feli""'test AetWll§ I 2018-19 Budgot
Tollll Fur>ct I Toti! Fund ,., 0111 Unreetrlctcd
(Al RestrlcteO
181 col. A• e Unrutrleled Realric1Jod col. D .. E Catumn r ml ,. ___. 1"' i
0.00 __ : :: _ 0.001 _ .,._ : ~_:I-~ ~!1- o.oo
1 --=:4- -- ~=~ _ o.oo ___ ooo a.a]
_;:- :~ ~r·oo :.:·- :::1 -: 1 ooo l o.og__ o.oo __ _J).oo _ ___ O,QQ_ __QJ!O _o.~
Otne< .At.lh<>rl:ed lnler1Und Transfers Oul
7613
7616
7619
JLOO__ __ _o.oo-; _ _ o __ w o.oo__ o.oo+ .J!01'.I
____ o.oo JM!P o.oo I- o.oo _ _ o.oo o.&9+ .....Q&%
o._!llL QJ>oJ ____ o.QQj_ --9.&0 o oo o.oo I o o,,; i.J.bl TID2\l l~UNQJRAN!ifER§...QUT
loTHER 60URCES,llJSES
J s.ouRCS Sl&IG AJiportionmems emergency Apportionmems
Proee<Kls
Proceed9 from Ssle/L.oosoPurehese ol tar.11Bulldin!)9
01Mr SOl>l'CGS CountY Scllocl ~g Aid
Translern from Funds ol Lopsed/Reolganizsd LEAs
Lorig-Term Delli Proceeds Proce~ lram CerlifiCNS o! P1nlolpe:ion
P~ from Cap.1al Lea.sea
Proceed& lnlfn Leaso Rav~ Bonds
All 0018I Financing Sootcee
tel TOTAL. SOOA~S
u~·
0 Of Fund& lnlfn Lav->ed/Aeorganli2<1 LE.46
I All Oiiier F\'lariclng ~es
ifilOT~ USE§_ - --- - -
OHTRIB\ITlOflS
Ce>nHiboJ!lcns from Unresttlcil>d Reveo<.~9
Con\rlbUlions Imm Aa<;lrtclBd Revenues
eitQIAL CONTR18~$ __ _
TOTIJ.., OTHER FIHANCINQ ~CESl\JSES
8931
8953
8961
8965
8971
8972
8973
8979
1'6'51
76119
8980
119(10
+
'~~~._,_-----------~---~---
:a11romia Oept of Educatiotl ~CS Flnanctt>I Raponlog Soll ware • 201 e .1.0 ~le. llnd-a {Rev 04/1 3/2018)
·~--- ~l ~ ... ______ j _ ... 1 ~~ 0.00 l 0.00 t _ o.oo
o.oo I
o.oo_
_Mo _ _ ___
0 .00
- OQQ_
0.00 --- __ o.oo_
...J1J)O -
0.00
O.Q!l_.
O_,QQ
o.oo O&Q
_ Q.oo o.oo_ o.oq_
I 0,00
w o.oo , -
Q,00 _
_ ::ooJ _ o.oo1
_ 000 - 0.!!!4-
000 _ _ _ O..QQ..,. _ _ __ Q_OO I
I
JOO
_.!1.00 + -
_ o.oo 000
o.oo _QfiCJ
o.oo
0.00 !LOO
o.oo o.oo_ __ o.oo Mo r
Q._00 0.00
0.00
_ o.ooJ_ ~ _ o.ool O.O'lf. j
'"i -"] -· 0.09.j O.Q?>I
o.oo I o.0%
1 -2,.~0 OO'lfl O-llO o.~
ooo - o"o"j
I _ o.ool o.°"'
_MO o~ .J!:QO _ o.M.] _0.0%
o.~ o.oo I JL~ 0 .00 0 .00
I ~~000.QOJ __ ~ooo.oo l j).00 - __ l~.ooo.~. •11$000,&D_ _ _ O~r QPi!.
__ O.®.., __ _wo I _o.oo~- __ o.oot _Q.OO ____ i~l o.~ 14l!§&o~. _ 465 000.00_ _ __ o.j _ (4e!Q00-<1!1J __ ~ oooQQ.1 ___
0
o_.:l- _q,o.,,.,_
14es ooo.QoJ~ o.oo 1485 !)OD.l!01 4!lS 000.00 _ .,u I __Q,Q_'lf.I
Page~ Prlntecl: 6121i21118 3:30 PM
Amador County Ofl'ioe of Edvcation .om.ador C<lunfy
July 1 Budge! County School Se<vlce Fund Unraallltled and Restrlcietl Expendirures by Funi:tion
03 10033 0000000 Form Ot
- - - - - - -..-- -------------------------~20~1~T~1~B~Es==ti,.,,,m!1!d.llGJll!!!__ - - ~--- __ __,2~0'-'-'1~19Bullll!~l --------1----
T0111! Fund TCllJll Fund ,; Diii I Ji=o,,_tt,.11C"'li"'P'""!o"'n,_ __________ _..fune11on Codes
Ob)lct Codes
Unr-slriclit<I R•glr~i.d ed. A. + 8 lJNHlricled RMlrfettd cal. D + E Column <1\1 !Bl _ __JC,,_ ___ _ _c,,_ ____ _.,,E"------_.._.'---t--'C=-=&~F-1
REVENUES
F SO<Jrcea
21 Federal Revenue
3) Olher State Re'Yenue
0010-00991
_fu.344 929.00 _ 340 ... 0G!Q!L __ 2 684 9112,00
8100-8299 _ __0.'!14- _1_000 013.00 j__ 1.Jl2Q.013.00
830~99 --__?1 820 00 3 ~66.1!!!__ 3) 169_781l..00
2 358 921.00
o.oo_
- 100 958.00-.1.-
965 240.00 955"24000 -4~
4) Other Local Revenue 9600·8799 6.!1@,_6~
3,086,411.00 1
~063.~ ~~91;i4'~- 0.5,.
3,!>0$~00-J--- 3 Hts~. o ·T.e"I --5 s12 roa.oo_ 5 .212 a10.oo _ lli913&Q_ ~.923 oos oo_ JUJOJiJ!!l __ 8.4" '
92eo. 1:;o.oo=-_...,,.12._;1,,,.2~,,_7.9,,_,2,,,.oo...._ __ s ..... 22~3"'4"'03.0=0,,__ __ 1~2"'4""7""5 ""1ss=.o"'ot_-"1.=2ll. 5) TOTAL EVENUES
9. EXPENDITURES (Obj•c:l!l 1000-7999)
111n61ructicn 1000.1999 _ 814.1J!5.oo _ 6103746.ooL 1 s1a.5'!1~00 63?_fil 2.oo__ s 392279.oo 1 m a91.oo -6.5'lb
3Jf'Urlll$ervioes 3000-3999 \_ 71)1 814.00 2292816.00 1 30M&30.00 970 139.00 2,425 103.00 __ 33!lS24200 11.2'!1. ............... - """"" ""''""'- "''"'" .. ., .. " """"' ....... ""- --''"""~ .,,,. 4) AncillarySomces 4000·•009 o.oo~-- o.oo _ _ ~ooI __ ooo o.oo ____ G.Oo 0.0%1
5l Community Setvice• 5000-5999 _ o.oo ___ __ 1@,QQ__ 1;;r o.o!LI. o oo o oo -1 00 O<X.
~:::s:ominwation ::;: 61-s-~·: - es-1-1:~:.- _1a~:: J _e1a9s::: - 21si: l -64.~:00~r 1:.:3 Except
8) P1an1 SeMCes eooo-agoo ~oso.oo_ 411 ~ 449228:±0 -~oo_ 173 ~_g_,oo _m e2e.&11 -s1-.::1 9) Other Outgo 9000-9009 7ll00-7699 118.502.00 o.oo 11MQ2 oo 77.462.00 ....Q,_QO 1L:462Jl ~6%
10 TOTA ~rrURE,,,S._ ________________ _,.2,,,.5,,;114,_,0§""'l!, • ..,o~-- 10254561,()0 12818~64600 _ _ 2,Jj_8,5"'52=.0=0-'-~9~"t·Q8403.0Q I 1g4~S_,QQ__~
c . EXCESS fOEFICIENCY) OF REVENUES I OVER EXPEHIJITUllES BEFORE OTHER FIHANCI SOUR ES ANO USES I.AS • 8101 502 321!,00 __Jlf~ 81 1.001 1491: 5.00c-: 5~~.00
io. 11THER f1HANCING SOIJACE6,USE.6
t ) lnterll.lnd Transfers a} Transfers 111 8900-8929 OJ>O o.oo_ J OO _ _MO
1 o) Translers 011l 7600·7'829 __Q.00_ o.oc_ o.oot _ o.oo_
2) Olher Sourcer./Uses 1 a) Sour(;85 8930-897'8 0.00-r- QJ)O I 0.00 ..Q,_00~-
b) uees 7830-7699 . o.oQ__ ___ o.oo _ __ tl.00 _ _ 0-9_0
:>" ·.tb<Jlions 8!180-8999 _1!85 000.llQJ... ~000 Oll __ 0.Ql! _t4$ 000,Q_OJ
;1111tornia Dept al E<lucation >ACS Financial Repoeyig Soltwtsre - 2018 1 .0 'ile: f\Jtld-a (Rev 02/21/201 8) Paga1
~~.~001! 202 40.00 · I .1%
0.00 _Q.00 O_.ll'lb
_q.oo - 0.00 0 ,0',11
o.oo_ o.o.J 0.0%
....Q,90 __ - :::L::l 485,000.00
4BS..QQ!1.0Q o.oo I o,o,.
Prlnied· lli21/2ot 8 3:30 PM
Amador County Ollie$ of Eoucetior. Amade>r COUf1ty
loucriJ!)lon
IE. HET INCREASE (tlfCREASE) IN FUND • - "NCE IC + D41
~ BAl..ANCE, AESERVES
I 1) Beginnino Fund Balance el As or Juty I - Unaucrneo
bl AUOit AOJU&lments
c) As ofJIJly 1 -Audtred IF1a• Fi b)
d) Olhe< Aeetalementi.
eJ Adjustod Beginning 6aleflC9 (F1c + F1d)
21 Ending Balance, June 30 (E +Fie)
CcmpoMnls of Ending fund S!llance a) NM$p&ndable
Aevolvlng Cash
Sloros
Prep!li~ !!ems
MO\hen>
b) Roslricted
c) Commill.ed SmbJli:zallon Artanaemen\S
01/w!r Commitments (l:>y AesauroolObiecO
a) Aesi11ned
Oilier Jlasi11nmen18 (by Ae$oun:s/Obl~
e) UnessiQnedlUnDJ>propriatzd
Reserve for Et:<>nomlo Unc~s
:aliJomla Dept or Ectuootion ;ACS FinOlndal Aepolllng S;irtware - 2018.1.0 116 fund-a (Rev 02,~ 1 /201 B)
Object FUnction Code~o_I!!!_
9791
9793
9796
July 1 BudgGt County School SeNloe Fund Un1eslllcled end ABS1lictad Expendttures by Function
- - ........ - -- - - -- --
03 10033 0000000 Form01
_ _ ____J0"'1,_,,£1."-'1"'-""'U,.dic.:.t _ _ ___ _ -t-----i
Tot>I Fund Total Fund 'I. Oln unrealricled Reslrlcled ~cl. A~ 8 Ut1restl1C1ed Rea~ed col. D + E Column
!Al !Bl C IE! !1'l C H
17 326.00 1508 611.001 !4914S5.00!I 20 i:!\1.00 I o.oo 20.240.00 l ·104.1
630281.16_1 _ .2!8508,1; __ 1~349069.91 ~ __!!iZ.607.16 --""'"" .. ,.,...,_l ..... , o.oo ~ _ _ oQQ_r _ _Q&9 _ o.oo_ 0001 o.0%
830.281 ~ - 718808(5,_ l_l49,0~1 ___ 647 607.16 I-- ~9997~ - 85UiQ1.91 -36.4~
9711
9712
9713
9119
11740
630.281.16- -;-BQ!!.-;J 1~9089]~- 8<17607.J.L 2~9 gg7,7s..,__ BS1.§049D -SG.4\o o.oo o.oo _o.oa I- _ "'- ooo I ooo "'I
_£'' ""·" ! "'·" 'JL ""-""' --''"" " - """'·" I --""M'" I _,,. I - _Ll9().00_ 0.00 __ 1,~, - --~ _!LOO_ - 000 ~'lb
9760
9760
9760
9789
97\19 --
0.00 _ -~Q.00 _ _ 0.00 __ _l!QO _ _ O ~ __ __Q,00 O O'l&
11 629.24_ _ _ o.oo _ _ __ n 629.24 _ o OL _!L.OO _ a oo _ -100.0".c;
o.oo.,-0 .00 l ..
Jl,_OO Q...oo_ o.aj_ ..QJ>O o.oo I o.01' 209.999.461- 209 999..i5 Q.!J:O I- 209999§ ~9.99.;r --;...,
.!!,_OO , - -··-· -·~
J:~ Q,.00 ---·~J!!L _0.001- 0.0".1,
_ O.Ojl_ 0.00 - --2.,00 ~ _ o.119_
'l o.~
__Q,OJ _ _ _ ___!!..o!I _ ~o ___ O~- ~ll;iT __ ooo
~
I I 65~.1 6 1 ..J.§91'1. 56B777.!i2_ __ ,_G.,Q!! _ ~nT.92 1 857 293.16 -----2~ 1
0.00 11.zo {1.701 10 5.54.QQ p.?Oj - 10 552:;-J'*l##~UHl
Printed: e/21/2018 3:30 PM
Amador County Office of Education Amador County
6230
6300
California Clean Energy Jobs Act
Lottery: Instructional Materials
Total, Restricted Balance
California Dept of Education SACS Financial Reporting Software - 2018.1.0 Fiie: fund-a (Rev 04/06/2011 )
July 1 Budget County School Service Fund
Exhibit: Restricted Balance De1ail
Page 1
2017-18
209,999.00
0.45
03 1 0033 0000000 Form 01
2018-19
209.999.00
0.45
Printed: 6/21/2018 3:30 PM
CHILD DEVELOPMENT FUND (12)
The Child Development Fund is used to account separately for federal, state, and local revenues to operate child development programs (Education Code section 8328).
• The Child Development Fund may be used only for expenditures for the operation of child development programs.
• Child development programs that are not subsidized by state or federal funds and that are operated with the intent of recovering the costs of the program through parent fees or other charges to users should be accounted for in an Enterprise Fund.
Under this fund are:
• Preschool
• Extended Leaming Program (ELP)
• Local Child Care Council
County
Amador County Office of Education Amador County
I _,escrintlon
A. REVENUES
1) LCFF Sources
2) Federal Revenue
3) Other Slate Revenue
4) Other Local Revenue
5l TOTAL RF'VENUES
B. EXPENDITURES
1) Certificated Salaries
2) Classified Salenes
3) Employee Benefns
4) Books and Supplies
5) Sel'\liC6S and Other Operating Expenditures
6) Capital Outlay
7) Other Outgo (excluding Tr811$'fers of Indirect Costs)
8) Other Outgo - T rans1ers of Indirect Cos ls
91 TOTAL E)(PENnlTURES
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES tA!§ • 891
D. OTHER FINANCING SOURCES/USES
1) lnterfund Transfers a} T rensfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
41 TOTAL OTHER FINANCING SOURCES/USES
Cal!lomia Oopt of Ed"calion SACS Ftnancial R~portiig Softwarv • 2018.1.0 Flla: fund·b (flev 04/10/2018)
July 1 Budget Child Development Fund Expenditures by Object
2017-tB Resource Codes Obiecl Codes Estimated Actuals
8010-8099 0.00
a100-em 70095.00
8300-8599 373 530.00
8600-8799 303 300.00
746 925.00 I
1000-1999 97104.00
2000-2999 465 909.00
3000-3999 162 078.00
4000-4999 95 666.00
5000·5999 51 007.00
6000-6999 0.00
7100-7299, 7400-7499 0.00
7300-7399 29176.00
9.20.94.Q.OO
t174 015.001
8900-8929 0.00
7600-7629 0.00
8930-8979 0.00
7630-7699 0.00
8980-8999 0.00
0.00
2018-19 BudQet
0.00
79.2BO.OO
356 701.00
322632.00
758.623.00
96972.00
400653.00
170 053.00
45 548.00
21 81 1.00
0.00
o.oo
23588.00
758 623.00
0.00
0.00
0.00
o.oo I I
0.00
0.00
0.00
03 10033 0000000 Form 12
Percent Difference
Q,0'!1.
13.1%
-4.5%
6.4%
1.f;<lj,
·0.1%
-14.0%
-6.6%
-52.4~
-57.2%
0.0%
o.°"'
-19..2%
. 17.6%
.jnno%
0.0%
0.0%
0.0%
0.0%
O.O<W.
0.0%
Prfntei;J: 6121/2016 3:31 PM
Amador County Office of Education Amador County
.111crlotion
f. NET INCREASE (DECREASE) IN FUND BALANCI! IC + 041_
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance e) As of July 1 - Unaudited
b) A udit Adjustments
c) As of July 1 - Audited (Fla+ F1b)
di Olher Restatemenl5
e) Adjusted Beginning Balance (F1c + F1d}
2) Ending Balance, June 30 (E + F1e) Components of Ending Fund Balance a) Nonspendable
RevoMng Cash
Stores
Prepaid Items
All Others
bl Restricted
c) Committed Stebilizalion Arrangements
Other Commitments
d) Assigned Other Assignments
e) Unassigned/Unappropriated Reserve for Economic Unceliaintles
Unassinned1l lnaoornt11lated Amount
Callfomie Dept of Education SACS FinancseJ Reportiog Soltware . 2019. 1.0 Flie; lunc!-b (Rav ~/1012018)
July 1 Budget Child Development Fund Expendi1ures by Object
2017-18 Re,;nurce Codes Oblec1 Codee fstimaJed Actuals
1174 015.001
9791 307 625.24
9793 0.00
307 625.24
9795 0.00
307 625.24
133 610.24 I 9711 0.00
9712 0.00
9713 0.00
9719 o.oe
9740 133 610.24
9750 0.00
9760 I 0.00
9780 0.00
9789 Q;OO
9790 o._oo
Pa9e 2
2018-19 Budasrt
o.oo I
133.610.24
0.00
133 610.24
0.00
133 610.24 1 I
133 610.g4
o.oo
0.00
0.00
onn
133610.24
0.00 I
0.00
0.00
o.oi:i
0.00
03 10033 0000000 Form 12
Percent Dinerence
-100.()%
-56.6%
0.0%
-56.6%
0.0%
·56.6%
0.0%
0.0%
0.0%
O.()<lt.
0.1'1'¥..
0.0%
a.ow.
0.0%
0.0%
0 .1!1%
0.0%
Printed: &'21/'l018 3:31 PM
Amador County Office of Education Amador County
.Jescrictloo
G.ASSETS 1) Cash
a) io County Treasury
1) Fair Value Adjustment to Cash in County Treasury
bl in Banks
c) In Revolving Cash Account
d) with Fiscal Agent{Tru61ee
e) Collections Awaiting Deposit
2) lnvestmenLs
3) Accoonts Receivable
4) Due from Grantor Government
5) Due from Other Funds
6) Stores
7) Prepaid Expenditures
8) Other Currenl Assets
91 TOTAi AS~TS
OEFERRED OUTFLOWS OF RESOURCES
1} Deferred Outflows of Resources
21 TOTAL, Q.EFEBfl.ED OUTfLOWS
I, LIABILITIES
1 l Accounts Payable
2) Due to Grantor Governments
3) Due to Olher Funds
4} Current Loans
5) Unearned Revenue
61 TOTAL LIABILIT IES
J. DEFERRED INFLOWS OF RESOURCES
1) Deferred Inflows al Resources
:21 TOTAL DEf:ERREO INFLC>WS
K. FUND EQUITY
Ending Fund Balance, June 30 IG9 + H2l • 116 + J2l
California OtQt of EducaUon SACS Financial Aeporting Soltwere • 201 8.1.0 File: hJ<ld-b (Rev 04/10/2018)
July 1 Budget Child Development Fund Expenditures by Object
2017-19 Resource Codes Oblact Codes Estimated Actuals
9110 358 640.75
9111 0.00
gf 20 0.00
9130 0 .00
9135 0.00
9140 _ _ O.QQ...
9150 0.00
9200 O.OQ._
9290 0.00
931 0 0.00
9320 0.00
9330 0.00
9340 0.00
358640.75
9490 0.00
0.00 I 9500 146.86
9590 0.00
9610 O.QQ_
9640
9650 0.00
146.88
9690 o.oo
0.00
I 356493.89 1
Page a
2018-19 Buda et
03 10033 0000000 Form 12
Pen::ent Difference
Printed: 8/21/2018 3:31 PM
Amador County Office of Education Amador County
~escriotlon
FEDERAL REVENUE
Child Nutrition Programs
fnteragency Contracts Between LEAs
Tille I, Part A . Basic
All Other Federal Revenue
TOTAL FEDERAL REVENUE
OTHER STATE REVENUE
Child Nutrition Programs
Child Development Apportionments
Pass-Through Revenues from State Sources
State Prei;chool
All Other Slate Revenue
I TOTAL OTHER STATE REVENUE
OTHER LOCAL REVENUE
Other local Revenue
ales Sale of EquipmenLISupplies
Food Service Sales
Interest
Net lncreasa (Decrease) in the Fair Value of Investments
Fees and Contracts
Child Development Parent f.'ees
lnteragency Services
All Other Fees and Contracts
Other local Revenue
Al1 Other l.ocal Revenue
All Other Transfers In from All Others
. TOTAL, OTHER LOCAL REVENUE
TOTAL REVENUES
California Dept of E'duclltion SACS FlnMcial Reponing Software - 2018.1.0 Fili>: lund"b (Rev 04/10/2018)
Jury 1 Budget Child Development Fund Expenditures by Object
2017-18 Reeource Codes Ob1ect Codes
I Estimated AGtual s
8220 0.00
8285 0 .00
3010 8290 0.00
All Other 8290 70095.00
70095.00
8520 I 0.00
8530 o.oo
8587 0.00
6105 8590 354.184.00
All Other 8590 ~~•oo 3 3530.00 I
8631 0.00
8634 0.00
8660 1 400.00
8662 0.00
8673 301.400.00
8677 o.og_
6689 D.00
8699 500.00
8799 o.oo I 303 300.00
746 925.00
2018·19 Budo9t
10000.00
0.00
0.00
69,290.00
79 290.00
0.00
o.oo
0.00
349.700.00
7 001.00
356.701.00
0.00
0.00
2 132.00
0.00
I 320000 .00
0.00
0 .00
500.00
0.00
322,632.00
758 623.00
03 10033 0000000 Form 12
Peteent Difference
New
0.0%
0.0%
-1 .1%
13.1%
0.0%
0.0%
0.0%
-1.3%
-63.8%
-4.5%1
0.0%
0.0%
5?~
O.O'Jf.
6.2%
O.O'll>
0.0%
0.0%
O.O'Jb
6 .4%
1.6%
Pri!Ued: 6(.1112018 3:3 I PM
Amador County Office of Education Amador County
escrlotian
CERTIFICATED SALAAIES
Certificated Teachers' Salaries
Certificated Pupil Support Salaries
Certificated Supervisors' and Administrators' Salaries
Other Certifica1ed Salaries
J.QTAL, CEATIFJCAt.™ LARIES
CLASSIFIED SALARIES
Classified lnstruciional Salaries
Classified Suppon Salaries
Classified Superviso11;' lllld Administrators' Satariea
Clerical, Technical and Office Salaries
Other Classified Salaries
TOTAL CLASSIFIE:D SALARJES
EMPLOYEE BENEFITS
'RS
PEAS
OASDl/Medicare/Alternative
Health and Wettere Benefits
Unemployment Insurance
Wori<;l!fs' Compensation
OPEB, Allocated
OPES, Aotfva Employees
Other Employee Benefits
TOTAL, EMPLOYEE BENEFITS
BOOKS AND SUPPLIES
Approved Texlbooks and Core Curricula Materials
Books and Other Reference Materials
Materials and Supplies
Noncapitalized Equipment
Food
"AL, BOOKS AND SUPPLIES
Calilomia Dept of Education SACS Financial Flesxwmg Sottwa<e . 2018. 1 ,() File: fund-I> tRev 04/10/2016)
July 1 Budget Child Development Fund Expenditures by Object
2017·18
I Resource Codes Oblect Codes Estimated Actuals I
1100 0.00
1200 0.00
1300 97 104.00
1900 0.00
97104.00
2100 339,708.00
2200 o-oo I 2300 89,980.00
2400 36 221 .00
2900 0.00
465,909.0Q
3101-3102 ~ 126.00
3201-3202 51.545.00
3301-3302 12659.00
3401-3402 n sn .oo
3501-3602 209.00 I
3601-3602 8.012.00 I 3701-3702 o.oo
3751 ·3752 o.oo I 3901-3902 14,950.00 I
182 078.00
4100 o.oo I 4200 o.oo I 4JOO 78 446.00
4400 17 220.00
4700 0.00
I 95686.00 l
Pages
201&-19 BudQet
0.00
o.oo
es912.oo I o.oo I
96,972.00
287,622.00
0.00
78 l 77.00
:t~s54.oo I o.oo I
400 653.oo I
21 ~o.oo
51 ,250.00
11 .192.00 I 78 467.00
206.00
7,11 8.00
0.00
0.00
0 .00
170 053.00
I o.oo I 0.00
35.546.00 I o.oo I
10 000.00 I 4_5,546.00
-
03 10033 0000000 Form 12
Percent Dltrerence
O.O'llo
0.0%
-0.1%
0.0%
-0.1%
-1531!!
0.0%
-13.1~
·3.8%
0.0% ,
-14.0%
-5.6%
·0.6%
·11.~
9 .6%
-1.4%
-11 .2%
0.0%
OD"!.
-1_~
-<i.S'lb
0.0%
0.0~
·54.7%
·1 00.0%
New
-52.4%
Printed: 11121/2()18 3;31 PM
Amador County Office of Education Amador County
l
July 1 Budget Child Development Fund Expenditures by Object
2017-18 • d&crlntlon Resource Codes Obieet Codi!& Estimated Actuals
SERVICES ANO OTHF;R OPERATING EXPENDITURES
SubagreemenlS for Services
Travel and Conferences
Dues and Memberships
Insurance
Operations and Housekeeping Services
Rentals, Leases. Repairs , and Noncepitalized Improvements
Transfers at Direct Costs
Transfers of Direct Costs • rnterlund
Professional/Consulting Services and Operating Expenditures
Communications
TOTAL. SERVICES AND OTHER OPERATING EXPENDITURES
CAPITAL OUTLAY
Land
.!-and Improvements
.ildings and Improvements of Buildings
Equipment
Equipment Replacement
TOTAL CAPITAL OUTLAY
OTHER OUTGO (excluding Transfen1 of Indirect Costs)
Other Transfers Out
All Other Transfers Out to All Others
Debt Service
Deb1 Seivic& • Interest
Other Debt Service • Principal
TOTAL OTHER OUTGO (excludina Transfers of Indirect CostsJ
OTHER OUTGO· TRANSFERS OF INDIRECT COSTS
Transfers of Indirect Cos1s • lnterlund
TOTAL OTHER OUTGO ·TRANSFERS OF INDIRECT COSTS
TOTAL EXPENPITURES
Ca£,.,,nia Dept ol Educaoon SACS FillaneJat Repo<llnG Soltware · 201e.1.0 FilO: fllnd·b (Rev 04{1W2018)
5100 0.00
5200 9920.00
5300 tOOOO
5400-5450 0.00
5500 0.00
5600 0.00
5710 0.00
5750 0.00
5800 39.637.00
5900 1 350.00
51 007.00
6100 0.00
6170 0.00
6200 0.00
6400 a .co
6500 0.00
0.00
7299 o.oo
7438 0.00
7439 0.00
o.oo
7350 29. 171~~00
29 176.00
920.940.00
I 20"18-19 Budget
'
I 0.00
4200.00
300.00
0.00
0.00
0.00
.0.0P
0.00
15961.00
1 350.00
2 1.811 .00
0.00
o .oo
0.00
0.00
0.00
0.00
o.oo
0.00
0.00
0.00
23,588.00
23 588.00
758 623.oo I
03 1 0033 0000000 Form 12
Percem Difference
0.0%
·57.7%
200.0%
0.0%
0.0%
0.0%
0.0%
0.0%
-59.7%
0.0%
-57.2%
0.0%
0.0%
0.()%
o~
0.0%
0.0%
0.0%
0.0%
0 .0%
0.0%
· 19.2%
·19.2%
-17.6%
Printed: 6/2112018 3·31 PM
Amador County Office of Education Amador County
, .tscrlntion
INTERFUND TRANSFERS
INTERFUHD TRANSFERS IN
From: General Fund
Other Authorized lnterfund Transfers In
(ai TOTAL INTERFUND TRANSFERS IN
INTERfUHD TRANSFERS OUT
Other Authorized lnterlund Translers Out
ibl TOT Ill INTERFUND T RANSFERS OUT
OTHER SOURCES/USES
SOURCES
Long-Term Debi Proceeds
Proceeds from Cenilicates of Panioipation
Proceeds from Capital Leases
All Other Financing Sources
, TQTAL SOURCES
USES
All Other Financing Uses
rdl TOTAL, USES
CONTRIBUTIONS
Contributions from Unrestricted Revenues
Contribu1ions from Restricted Revenues
._.{eilOTAL CONTRIBUTIONS
TOTAL. OTHER FINANCING SOURCES/USES (a · b + c • d + e)
CAlifllrnla Dept of E<!uCIJlion SACS Finanl2J Aepo1ting Sotr..are - 2018.1.0 Fij&; fund~ (R!l'V 04/l0iZ018)
July 1 Budget Child Development Fund Expenditures by Object
2011.1& Re.source Codes Oblec:t Codes Estimated Actuals
8911 0.00
8919 0.00
0.00
7619 o.oo
0.00
8971 0.00
8972 0.00
8979 0.00
o.oo
I 7699 o.oo I
0.00
8980 0.""
8990 n.oo
n.00.
o.oo I
Pege;
2018-19 Budaet
o.oo I 0.00
0.00
o.oo
0.00
[
o.oo
0.00
o.oo
0.00
03 10033 0000000 Form 12
Perc1!n1 D!Herance
0.0% '
0.0%
0.0%
0.0%
O.O'!E.
O.O'!E.
O.O'!E.
O.O'lb
0.0%
o.L 0.0%
0.00 0.0%
0.00 0.0~
Q.()O 0.1'1<11:
'"""' o.~
I 0.00 0.0%
Primed: e/21/2()18 3:31 PM
Amador County Office of Education Amador County
)_ ... escriotlon
A. REVENUES
1) LCFF Sources
2) Federal Revenue
3) Other State Revenue
4} Other Local Revenue
51 TOTAL f!EVENUES
B. EXPENOITTJRES (Objects 100~7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5} Community Services
6) Enterpilse
' General Administration
o) Plant Services
9) Other Outgo
101 TOTAL EXPENDITURES
C. EXCESS (DEFICIENCY) OF !lEVEHUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCE$ AND USES IA5 - 810\
0 . OTHER ANANCING SOURCES/USES
1) lntertund Transfers a) T ransfera In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
41 TOTAL OTHER FINANr.iNG SOURCES.USES
C&ritomla Dept of Edueatlon SACS Financial Reporting Softwe.re • 2018. 1 .o Fllet funcl·b {Rev 05127/2018)
July 1 Budget Child Development Fund Expenditures by Function
2017-18 Function Codes Ob"""tJ:odA~ Estimatl!d At!tuals
6010-8099 Q.00
8100-6299 70095.00
8300·8599 373 530.00
8600-8799 303.300.00
746925.00
1000-1999 256.463.00
2000·2999 96298.00
3000·3999 o.oo I 4000-4999 0.00
I 5000-5999 538.983.00
6000-6999 o.oo
7000-7999 29, 176.oo I 8000-8999 0.00
Except 9000.9999 7600-7699
I 0.00
920940.00
1174 015.0nl -
8900-8929 o.oo
7600-7629 0.00
8930-8979 o.oo
7630-i699 I 0.00
8980-8999 0.00
O.QO I
PllQe 1
2018-19 Bud044t
0.00
79290.00
356,701.00 I
322.632.00
758623.09
239175.00
103.564.00
10 000.00
0.M
3~~296.00
0.00
23 588.00
o.oo I 0.00
7!i8 62300
o.oo
0.00
0.00
o.oo
0.00
G.OA
o.nn
03 10033 0000000 Form 12
Percent Oiff1renc:e
G.Cl%
13.1%
-4.5')6
6.4%
1.6%
-6.7%
7.5%
New
0,0%
-29.1%
0.0%
-19.2%
0.0%
00%
-17.6%
·100.0%
0.0%
0.0%
0.0%
0.0%
an111.
0.0%
Printed: 6/21/2018 3:31 FM
Amador County Office of Education Amador County
~ 1.1aecrlotion
E. NET INCREASE (DECREASE) IN FUND BAl.ANCE CC+ D4l
f . FUND BALANCE, RESERVES
1 J Beginning Fund Balance
a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 - Audited (F1 a + F1 b)
d) Other Restati:iments
e) Adjusted Beginning Balance (F1c + Fld)
2) Ending Batence, June 30 (E + F1e)
Components of Ending Fund Balance a} Nonspendable
Revolving Cash
Stores
Prepaid Items
All Olhers
bl Restricted "
c) Committed StabUiuition Arrangements
Olher Commitments (by Resource/Ob[ect)
d) Assigned
Other Assignments (by Resource/Object)
e) Unasslgned/UneppropriBied Reserve for Economic Uncertainties
I JnassionedlUrv>nnrooriated Amount
California Dept of Educalloo SP.CS Financial Reposting Software - 201 B.1.0 File. !Und·b (Rev 03/27 /2018)
July 1 Budget Child Development Fund Expenditures by Function
2017-18 Function Codes Oblect Codes Estimated Actu•I•
1174 015.001
9791 307625.24
9793 0.00
307.625.24
9795 0 .00
307 625.24
133 610.24
9711 o.oo
971 2 0.00
971 3 0.00
9719 o.oo
9740 133 6 10.24
9750 ._ 0.00
9760 o.oo
9780 0.00
9789 0.00
9790 0_.00
PSQe2
2018-19 Budoet
0.00
133,6 10.24
0.00
133 610.24
0.00
133.610.24
133 610.24
0.00
o.qp
0.00
o.oo
133 610.24 1
o.oo
o.oo
0.00
0,QO
0.00
03 10033 0000000 Form 12
Percent Difference
-100.0%
-56.6%
0.0%
-66.6%
0.0%
-56.6%
0.0%
0.0%
O.O'lb
0.0%
0.0%.
0.0%
0.091;.
0.0%
0.0%
0.0%
0.0"-"
Printed: 6121/2018 3:31 PM
Amador County Office of Education Amador County
July 1 Budget Child Development Fund
Exhibit: Restricted Balance Detail
2017-18 Aeso~ _Descri~tion _ _ _ _ _ _ __ __ _ ___ ·- - _ _ Estimated Actuals
6130
9010
Child Development: Center-Based Reserve Account
Other Restricted Local
Total, Restricted Balance
California Dept of Education
26,479.32
107,130.92
- - - -- -
03 10003 0000000 Form 12
2018-19 Budget _
26,479.32
107,130.92
SACS Financial Reporting Software - 201 a.1.o File: fund-b (Rev 11/14/2012) Page 1 Prfnted: 6/21/2018 3:31 PM
FOREST RESERVE FUND (County Offices) (16)
The Forest Reserve Fund exists primarily to account separately for federal forest reserve funds received by offices of county superintendents for distribution to school districts (Education Code section 2300).
For the year just ended, 15% (the maximum amount allowed) of the funds are budgeted to be transferred to the County General Fund and 85% of the funds are budgeted to be passed through to the District General Fund then transferred into the Special Reserve Fund.
County
Amador County Office of Education Amador County
,.L.. IJ•""ri Dlion
A. REVENUES
t) LCFF Sources
2) Federal Revenue
3) Other Stale Revenue
4) Other Local Revenue
51 TOTAL REVENUES
B. EXPENDITURES
1) Certificated Salaries
2l Cla.esified Salaries
3) Employee Benefits
4) Books and Supplies
5) Services W1Q Other Operating ExPenditures
6) Capital O\ltlay
7) Other Outgo (excluding Transfers of Indirect Cos I.$)
8) Other Outgo - Transfers of Indirect Costs
91 TOTAL EXPENDITURES
C. EXCESS {DEFICIENCY} OF REVENUES OVEfl EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES !AS· 891
D. OTHER FINANCING SOURCES/USES
1) lnterfund Transfers a) Transfers In
bl Transfers Out
2) Other SourcesNses a) Soufl:6S
b) Uses
3) OontribU1ions
41 TOTAL OTHER FINANCING SOUAGEStUSES
Cslfomio Oepl i;f Education SACS Fr umcial Rcpmfug Soltware • 2010.1 .0 Fila: tuncj·b (Rev 04/10/2018)
July 1 Budget Forest Reserve Fund
Expenditures by Object
2017-18 Aesou~e Codes Obiect Codes Estimated Actuals
8010-8099 o.oa
8100-8299 0.00
8300-8599 O:OO
8600-8799 0.00
0.00
1000-1999 a.oo
2000·2999 0.00
3000-3999 0.QO
4000-4999 QM
5000-5999 0.00
6000-{)999 0.00
7100-7299, 7400-7499 0.00
7300-7399 ooo
I o.oo
0.00
8900-8929 0 .00
7600-7629 0.00
8930-8979 0:0.0
7630-7699 0.00
8980-8999 0.00
0.00
Pago t
201~19 Budoe1
o.oo.
0.00
0.00
o.oo I 0.00
o.oo.
o.oo
O.OQ
o.oo
o.oo
0.00
0 .00
0.00
0.00
0.00
0.00
0.00
0.00
0.!X)
o.oa
0.00
03 10033 0000000 Form 16
Percent Difference
0.0%
0.0%
0Jl%
0.0%
0.0%
.Q.O'lo
O.O'lli
o.0%
o.O'lt
0 .0%
0.0~
0.0%
0.M!.
00%
0.0%
0.0%
O.O'llo
O.M.
.0.1'14
O.G91.
0.0%
Printed: E/21 /2018 3:32 PM
Amador County Office of Education Amador Cqunty
I
11Jeacrl otion
E. NET INCREASE (DECREASE) IN FUND BALANCE re + 041
F. FUNO BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited
b} Audit Adjustmentli
cl As ol July 1 . Auoned (Fla .. F l b)
dl Other RestatemenlS
e) Adjusted Beginning 8arance (F1c -1- F1d}
2) En<fITTO Balance, June 30 (E + Fle) Compcioents o f Ending Fund Balance
a) Nonspendable Rev olving Cash
Stores
Prepaid Items
All Oth&1s
b) Rest ricted
c)Commined
Siabilization Arrangements
Other Commitments
d) Assigned
Other Assignments
e) Unassigned/Unappropriared
Reserve for Economic Uncertainties
Unassioned.UnM"ronriated Amount
C&lifoml• Oepl of Eouclllim SACS Financial Aeponing Soll>orsre -201 8.1.0 Fil&. lund·b (Rev 04/10/2018)
July 1 Budget Forest Reserve Fund
Expenditures by Object
2017-18 Resource Codes Obi&ct Codes Estimated Actual&
0.00
9791 2 416.25
9793 0.00
2 416.25
9795 0.00
2416.25
2 416.25
9711 0.!JO
9712 O.O.G
9713 0.00
9719 o.oo
9740 0.00
9750 .0.00
9760 0.00
9780 2 416.25
9789 0.00
9790 I 0.00
Page 2
2018-19 Buda et
0.00 t
2 416.25
0 .00
2 41625
0.00
2416.25
2 416.25
0.{IO
0.00
0 .00
0.00
0.00
0 .00
0.00
2 416.26
o.oo
a.oo I
03 10033 0000000 Form 16
Percent Olflenmce
0.0%
0.0~
0.0%
0.0%
0.0%
0.0%
0.0%
o.oi
0.0$
.0.0'll>
B!'"'
0.0%
O,O'll:
0.0%
O.O'!I.
O.O'l>
0.0%
Pfinle<I: !>121/2018 3:32 PM
Amador County Office of Education Amador County
A uescriotion
G.ASSETS 1) Cash
a) in County Treasury
1) Fair Value Adjustment to Cash in Countv Treasury
b) in Sanks
c) in Revolving Cash Account
d) with Fiscal AgenVTrustee
e) Colleclions Awaiting Depostt
2) Investments
3) Accounts Receivable
4) Due from Granter Govemmen1
5) Due from Other Funds
6} Stores
7} Prepaid Expenditures
8) Other Current Assets
91TOT.IU ASSETS
'EFEARED OUTFLOWS OF RESOURCES
1) Deferred Oulflows of Resources
21 TOTAL DEFERRED OUTFLOWS
I. UASILITIES
1) Accounts Payable
2) Due to Gran1or Governments
3) Due to Other Funds
4) Current Loans
5) Unearned Revenue
6> TOTAi LIABILITIES
• DEFERRED INFLOWS OF RESOURCES
I} Deferred Inflows of Resources
2l TOTAL DEFF=RAED INFLOWS
K. FUND EQUITY
Ending Funcf Balance, June 30 1G9 + H21 - llS + J21
Ca.'Uotnia Dept ca Edueation SACS Financial Repo<ting SoftwBl't'. 2018.1 .0 File: lund·b (Rev 04110/2018)
July 1 Budget Forest Reserve Fund
Expenditures by Object
2017-18 R1111ource Codes Oblect Codes Estimated Actuals
9110 2 460.9'4
911 1 0.00
9120 0.00
9130 0.00
9135 0.00
9140 0.00
9150 O,QQ..
9200 0.00
9290 0.00
9310 o.oo
9320 0 .00
9330 0.00
9340 0.00
2 4ll0.94
9490 0.00
0.00
9500 o.oo
9590 Q OO
9610 0.00
9640
9650 0.00
0.00
9690 0 .00 -0.00
2 460.94
Pa!l'l' 3
2019-19 BudQel
03 10033 0000000 Form 16
Pen:ent Difference
Primed 6/21"1018 S:32 PM
Amador County Office of Education Amador County
~ -escri1>tlon
FEDERAL REVENUE
Forest Reserve Funds
Pass· Through Revenues ftom Federal SourC9a
TOTAL.FEDeRAL REVENUE
OTHER LOCAL REVENUE
O\hetLocal Revenue
lnteres\
Net Increase (Decrease) in the Fair Value of Investments
TOTAL OTHER LOCAL REVENUE
TOTAL REVENUES
OTHER OUTGO (excluding Transfers ct Indirect Co$ls}
Other Transfers Out
Transfers of Pass-Through Revenues To Districts or Charter Schools
To County Offices
·ToJPAs
All Other Transfers
All Other Transfers Out to All Others
July 1 Budget Forest Reserve Fund
Expenditures by Object
2017-18 Re&ource Codes Obiact Codes Estimated Ac:tualli
8260 o.oo
8287 0.00
o:l
8660 0.00
8662 0 .00 l o.oo I
I 0.00 i
I
7211 0.00
7212 o.oo I 7213
7281-7283 0.00
7299 0.00
J.OTAL, OTHER OUTGO 111xctudlno Transfers Qf Indirect Costs)
~0 00
o.oo I TOTAL !=XPENDITUAES
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
Oihef Authorized lnterfund Transfers In
.J!!1 TOTAL. INTE!iBlli.D TRANSFERS IN
INTERFUND TRANSFERS OUT
Other Authorized lnterlund Tranlli'ers Out
fbl TOTAL INTERFUND TRANSFERS OUT
Cil<lornia Dept or Education SACS Finaocial Reporllng Software . 2018.1.0 He: fund.O (Rev 04/10/2018)
I 0.00
8919 o.oo
0.00
7619 0.00
0.00
Page4
2011H9 Budget
0.00
0.00
0.00
o.oo I o.oo I o.oo I o.oo
0.00
0.00
0.00
0.00
o.oo I o.oo I 0.00
0.00
0.00
o.oo I 0.00
03 10033 0000000 Form 16
Percent Oltferance _
O.Q!
.__Q,Q:l!
O.O"ll.
0.0",b
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0 .0%
0.0%
0.0%
0.0%
Q~
0.0%
Printed: 6/21/2018 3:92 PM
Amador County Office of Education Amador County
)" 0&11cril2!lon
A. REVENUE.S
1) LCFF Sources
2 ) Federal Revenue
3) Other State Revenue
4) 0therloca1Revenue
Sl TOTAL R!=Vl=NUES
B. EXPENDITURES (Objects 100~7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Senilces
8) Emerprise
' General Administration
8) Plant Services
9) Olher Outgo
10\ TOTAi .EXPENDITURES
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES 1A5 - 8101
D. OTHER FINANCING SOURCES/USES
1) lnterfund Transfers a) Transfers In
b) T ransfers Out
2) Other SourceS/Uses a) Sources
b} Uses
3) Contributions
41 TOTAL OTHER FINANCING SOURCES/USES
California Dept or Educaiion SACS Fl~arn:ial 1'191X>ltirig S<iitware - 2018.1.0 Flle: fund·b (Rev 03127fl01B)
July 1 Budget Forest Reserve Fund
Expenditures by Function
I 2017-18
Function Codea Obiect Codl!s Estimated Actuals
8010-8099 0.00
8100~299 0.00
8300-8599 o.oo
8600-8799 o.oo
0 .00
1000-1999 o.oo
2000·2999 () .00
3000-3999 o.oo
4000-4999 o.oo
5000·5999 0.00
6000-6999 0.00
7000-7999 0.00
8000-8999 0.00 Except
9000-9999 7600-7699 0.00
o.oo
o.oo
8900-8929 0.00
7600·7629 0.00
8930-8979 e..oo
7830-7699 0.00
8980-8999 0.00
nno
Page 1
2018-19 Budaet
Q.00
0.00
0.00
o.oo
0.00
o.oo
0.00
0.00
Q.OD
0.00
o.oo
0.00
Q..00
o.oo
0.00
0.00
0.00
0.00
0.0D
0,00
o.oo I o.oo I
03 10033 0000000 Form 16
Percent Difference
0.0%
0.0%
O."*
O.O'l6
0.0%
o.oiw.
o.~
0.{)q(,.
O.tl'll,
O.CJPA.·
0.0%
O.mi. .
0.0%
0.0%
0.0%
I
0.0%
0.0%
0.0%
0.0!!6.
0.0%
0.0%
M%
Printecl: 6/21/2018 3:32 PM
Amador County Office of Education Amador County
'" oeec!1mion
E. NET INCREASE {DECREASE) IN FUND Sl.11.J AMCE IC + 041
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 • Unaudited
b) Audit Adjustments
c) Ae of July 1 -Audited /F1a + F1bl
d) Olher RestatementS
e) Adjusted Beginning Balance (Fi o 1 F1d) I
2) Ending Balance. June 30 (E • F1 e)
Components of Ending Fund Balanca a) Nonspendable
Revolving Cash
Stores
Prepaid Items
All Others
b) Restricted
c) Committed Slebltization Arrangements
Other Commitments (by Aesource/ObJect)
d) Assigned
Olher Assignments (by Resouroe/Object)
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassianed1V naooronriatad Amount
California Dept al Education SACS Finartcial Reporting SoltN&I& . 2018. i .o File: fuod-b (Rev 03/V /2018)
July 1 Budget Forest Reserve Fund
Expenditures by Function
2017-18 Function Codes Oblect Codes Estimated Actuals
000
9791 2.416.25
9793 I--
0.00
2416.25
9795 0.00
2416.25
2 416.25
9711 o.ao
9712 o.oo 9713 O.QO
9719 o.oo
9740 o.oo I 9750 o.oo 9760 0.00
9780 2416.25
9789 0.00
9790 o.DO I
Pag&2
I I 2018-19
BUd!l&t
0.00
2 416.25
0.00
2.416.25
o.oo
2.416.25
~416.25
.o.oo
0,00
o.oo
0 .00
O.OD
0.00
0.00 -
2 416.25
0.00
Q.00
03 10033 0000000 Form 16
Perc·ent Dl!Terence
0 0%
0.0%
0.0%
0.0%
0.0%
~
0.0%
O.O'll.
0..0%,
0,0%
00~
0.n<IL
O.O'lf..
0 .0%
0.0%
0.0%.
Q ,O<l(,
Ptlmtid: 6121"1018 3:32 PM
Amador County Office of Education Amedor County
July 1 Budget Forest Reserve Fund
Exhibit: Restricted Balance Detail
2017-18
03 10033 0000000 Form 16
2018-19 Resource _ Description __ __ __ _ _ _ Estimated Actuals__ Budget_
Total, Restricted Balance
California Dept of Education SACS Financial Reporting Software - 201 e.1 .o File: fund-b (Rev 11/ 14/2012)
_ _ __Q,_00
Page 1 Printed: 6/211201 e 3:32 PM
SPECIAL RESERVE FUND FOR OTHER THAN .CAPITAL OUTLAY PROJECTS (17)
The Special Reserve Fund for Other Than Capital Outlay Projects is u.'\ed primarily to provide for the accumulation of General Fund money for general operating purposes (Education Code section 42842).
Amounts from this special reserve fund must first be transferred into the General Fund or other appropriate fund of the LEA before expenditures can be made.
This fund is similar to a savings account. Money is transferred into the fund to be saved for future expenditures.
llistorically, the District has transferred their share of the Forest Reserve revenue and a portion of the Lottery revenue into this fund.
In futUie years, the County Office will have to purchase new financial system hardware. Our current HP3000 will no longer be supported. These funds have been designated to pay for the implementation.
County
July 1 Budget Amador County Office of Education Amador County
Special Reserve Fund for Other Than Capital Outlay Projects Expendi1ures by Object
~ ..1escriotion
A. AEVENUES
1) LCFF Sources
2) Federal Revenue
3) Other State Revenue
4) Other local Revenue
5l TOTAL REVENUES
B. EXPENDITURES
1) Certificated Salaries
2) Claasified Salaries
3} Employee Benefits
4) Books and Supplies
5) Services a nd Other Operating Expenditures
El} Capital Outlay
7) Other Outgo (excluding Transfers of Indirect Costs)
9) Other Outgo • T ransfers of Indirect Costs
91 TOTAL l"'>'PENDITURES
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES IA5 - B91
D. OTHER FINANCING SOURCES/USES
1) lnter1und TranS'lers 11) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sol/l'Ces
b} Uses
3) Contributions
41 TOTAL OTHER FINANl":ING SOUACES1USES
CalWomia Dept of EdueatiQn SACS Financial Reporting Soliware. 2018.1 o F~e: f\i<ld·b (Rev Oo4/10/2018)
2017-18 Rl!eource Codes Obiect Codes Estimated Actuals
8010-8099 !)An
8100-8299 0.00
8300-E599 0.00
8500-8799 0.00
o.nn
1000-19!19 O.Go
2000-2999 o.oo
3000-S999 0.00
400-0-4999 o.oo
5000-5999 ().00
6000-6999 OllD
7100-7299,
7400-7499 0.00
7300-7399 a.oo
0.00
0 .00
8900-8929 0.00
7600-7629 0.00
8930-B979 0:00
7630-7699 C.QO
8980-8999 O.Qll
0.00
Page I
2018-1!1 Budaet
-0.00
0.00
0.00
0.00
OJXl
0.Q(l
o.oo
omo
0.00
0.00
o.oo
0.00
0.00
Ann
Q.00
0.00
0.00
9.00
0.00
0.00
0.00
03 10033 0000000 Form 17
Percent Dl11erence
G.0%
0.0%
0.0%
0.0%
0.0%
0.0%.
0.0-%
O.MI.
0.0%
o.eil.
Cl.()%
O:O'ib
1U %
0.0%
0.0%
0.0%
0.0%
o.oqi,
o.o~
Q.Q<!(.
Oc!l'il>
Prinmd: 6/21/2018 3:32 PM
Amador county Office of Education Amador County
)_ ..,escriotion
E. NET INCREASE (DECREASE) IH FUND BALANCE .IC + 041
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 • Audited (F1 a + F 1 b)
d) Other Restaremenls
July 1 Budget Special Reserve Fund for Other Than Capital Outlay Projects
Expenditures by Object
2017-18 Resource Cpdes Obiet:t Codes Eatimated Actuals
0.00
J
9791 0.00
9793 0.00
o.oo
9795 0.00
a) Adju!ited Beginning Balance (F1c + F1d) 0.00
2} Ending Balance, June 30 (E + F1e) Components al Ending Fund Balance a) Nonspendable
Revolving CB6h
Stores
Prepaid Items
All Others
b) Restricted
c) Committed ,. Stabili:tation Arrangemen1s
Other CorTimitments
d) Assigned Other Assignments
e) UnassignedNnappropriatad Reserve for Economic Uncertainties
Unas.,inned1Unaoorooris1ed A(lloun1
Califomla ~pt al Educatilln SACS Flnancisl Reporting Software - 2018 .1.0 File: fund-b (Rev 04/1 0/201 B)
0.00
9711 0.llll
9712 0 .00
9713 0.QO
9719 0.00
9740 0.00
9750 0.00
9760 I 0.00
9780 0.00
9789 0.00
9790 0.00
Page .2
201 8-19 Budoet
o.oo I
0.00
0.00
0.00
o.oo
o.oo
0.00
o.ab
0.00
0.00
o.oo
0.00
I o.oo.j 0.00
0.00
0.00
nnn
03 10033 0000000 Form 17
Percent DiHl!lenc:e
0.0%
0.0%
0.0%
0.0'lb
0.0%
0.0%
0.0%
(l:0%
0.0'i(,
0.0'i(,
.l').MI.
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
Printed: 6/21/2018 3:32 PM
Amador County Office of Education Amador County
J .... eseriotion
G.ASSETS 1) Cash
a) in County Treasury
July 1 Budget Special Reserve Fund for Other Than Capital Outlay Projects
Expenditures by Object
2017-18 Resource codes Obiect Code11 Esti.ml'lted Actuals
9110 0.00
1) Fair Value Adjustment to Cash in County Treasury 91 11 0.00
bl in Banks
c) in RevolVing Cash Acoovnt
d) with Fiscal Agem/Trustee
e) Collections Awaiting Deposit
2) Investments
3) Accounts Receivable
4) Oue from Grantor Government
5) Due from Other Funds
6) Stores
1) Prepaid Expenditures
6) Other Current Assets
9 1 TOTAL ASSETS
'!lEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources
21 TOTAL DEFERRED OUTFLOWS
I. LIABILITIES
1) Aocoums Payable
2) Due to Grantor Governments
3) Due Ul 01her Funds
4) Current Loans
5) Unearned Revenue
6' TOTAi LIABILITIES
J. DEFERRED INFLOWS OF RESOURCES
1 J Deferred Inflows of Resources
2) TOTAL DEFERRED INFLOWS
K. FUND EQUITY
Ending fund Balance, June 30 tG9 + H2l • Its + J21
Ca!i!'Otnia Dept or Eclucauon SACS FnandEil' Reporting Software • 201a.1.o File: rund-0 (Rev IJ.4/10/2018)
91 20 0.00
9130 0.00
9136 O . .QQ_,
9140 0.00
9150 0.00
9200 0.00
9290 0.00
9310 0.00
9320 0.00
9330 0.00
9340 0 .00
0.00
9490 0.00
0.00
I
9500 0.00
9590 .QiQ!L
9610 0.00
9640
9650 0.00
0.00
9690 o.oo
0 .00
0.00
f>age 3
2018-19 Budaet
03 1 0033 0000000 Form 17
Petcent Difference
PrinlBd: tl/21/2018 3:32 PM
Amador County Office of Education Amador County
t ,eacrtotion
OTHER LOCAL REVENUE
Other Local Revenue
Sales Sale af Equipment/Supplies
Interest
July 1 Budget Special Reserve Fund for Other Than Capital Outlay Projects
Expenditures by Object
2017-18 l=le&OUrce Codes Oblect Cocfe& Estlmllled Actuals
8631 ... 0.00
8660 ~
0.00
Net Increase (Decrease) In the Fair Value of Investments 8~2 0 .00
TOTAL OTHER LOCAL REVENUE
TOTAL Ri:VENLIES
Cal!lornla D1>pl or Education SACS Ftn$11cial Reporting Soltware - 2018.1 0 !'"Ile: lvnd-b (Rev ()4110.'201 B)
0.00
Q.""
Poge.4
201s-1g Budaet
0.00
0.00
~I)
0.00
n.oo
03 10033 0000000 Form 17
Percent Difference
....M.'!
0.0%
0.0%
0.0%
on%
P1inled: 6/211201a 3:32 Pl.I
Amador County Office of Education Amador County
,..es rl tlon
INTEflFUND TRANSFERS
INl"ERFUNO l"RANSFERS IN
From: General Fund/CSSF
Other Aulhorlzed ln'tlirluoo Transfers In
lal TOTAL INTERFUNO TRANSFERS IN
INTE:RFUNO TRA~FE~S our
To: General Fund/CSSF
To; State School Building Fund/ County School Facilities Fund
Other Au1horized lnterfW1d Transfers Out
lbJ TOTAL INTERFUND TRANSFERS OUT
CONTRIBUTIONS
Contributions from Restricted Revenues
""~) TOTAL, CONTRIBUTIONS
rTOTAL, OTHER FINANCING SOURCES/USES (a·b+e)
Ca~ilotnia Dept o1 Education SACS f1J1ancial RepD:1ing Software • 2018. l .O Fiie: tune!-!> (Rev 04/10/2018)
July 1 Budget Special Reserve Fund for Other Than Capital Outlay Projects
Expenditures by Object
2017-18 Resource Codes Ob.eat Codes Estimated Actual&
2018-19 Bud et
8912 0.00 0.00
8919 I I
o.oo 0.00
o.oo I o.oo
L .J .00 7612
I O.OOT 7613
I 0.00
7619 0.00 0.00
I ~00 0.00
8990 e.oo 11.00
0.00 6.00
0.00 0.00
Page s
03 10033 0000000 Form 17
Percen1 Ditfete ce
0.0%
0.m!
0.0%
0.0%
0.0%
o.~
0.0%
Q.0%.
0.0%.
0 .0%
I
Printed: 6.121/2016 3:32 PM
July 1 Budget Amador County Office of Education Special Reserve Fund for Other Than Capital Outlay Projects Amador County Expenditures by Function
, Deacriotlon
A. REVENUES
1) LCFF Sources
2) Federal Revenue
31 Other State Revenue
4)0ther Local Revenue
51 TOTAL REVENUES
B. EXPENDITURES (Object& 100~7999)
1) Instruction
2) lnstruclion ·Related Services
3) Pupil Services
4) AnciUary Services
5) Community Services
6) Enterprtse
.General Administration
8) Plant Services
9) Other Outgo
101 TOTAL EXPENDITURES
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES .AND USES IA5- 810\
O. OTHER FINANCING SOURCES/USES
l ) lnter1und Transfers a) Transfers In
b) T ransfers Out
2) Other Sources/Uses a} Sources
b} Uses
3} Contributions
41 TOTAL OTHER FINANCING SOUACEC:,l ISES
Celltrxnia Oept ol Education SACS Fmancial Reporong Sollwere - 2016.1.0 Fiie: funo-1> {n BV 03/27/2018)
2017-18 Function Codee Oblect Cn1te• Estimm..d Actuala
8010-8099 (J.,00
8100-8299 0.00
8300-8599 o.oo
8600-8799 0.00
o.oo
1000-1999 0.00
2000-2999 o.oo
3000-3999 o.na
4000-4999 0 . .00
5000-5999 (),00
6000-6999 0.0.0
7000-7999 0.00
8000-a999 ll.00
9000-9999 &cept
7600-7699 onn
0.00
l o.oo
8900-8929 o.oo
7600-7629 0.00
B93!H3979 o.oo
7630-7699 (l.00
8980-8999 0.00
I 0.00
Page 1
2019-19 Budaet
0.00
0.00
O.ClO
0.00
o .. oo
Q.00
0.00
0.1.)()
0. -0.00
0.00
o.oo
0.00
0.00
0,fJO
I
0,00 I I
o.oo
o.oo
e.oo
0.00
o.oo I 0.00
03 10033 0000000 Form 17
Percent Olfference
Q.&J!,
0.0% '
ll.0%
0.0%
0.001.
nM",
0.Mi:.
O.O'li.
0.0%
o.--
o.~
O.Cl'IC.
O.l'W-
Cl.D'J(, I
0.0%
OQ'I!.
O.O'lb
0.0%
a.o"'
O.o%
0 Q'!fi
0.0%
Printed: 6121/2018 3;S2 PM
July 1 Budget Amador County Office of Education Amador County
Special Reserve Fund for Other Than Capital Outlay Projects Expenditures by Function
De.,,rlotion
E. NET INCREASE (DECREASE) IN FUND BALANCE lC + 041
F. FUND BALANCE, RESERVES
1} BeQinning Fund Balance
a} As of July 1 - Unaudited
b) Audit Adjustmen1s
c} As of July 1 - Audited (F1 a + F1 b)
d) Other Restatements
e) Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance. June 30 (E + F1e)
Components of Ending Fuod Balance a) Nonspendable
Revolving Cash
Stores
Prepaid Items
Afl Olhers
b) Restricted
cl Commrtted S!abillzation Arrangements
Other Commitments (by AesourcefObject)
d)Assigned
Other Assignments (by Resource/Object)
e) Unassigned/Unappropriated Reserve for Economic Uncertainties
Unassianed/Unaoorontiated Amount
Caliiomia Dept of Education SACS Fln811<:ial RllPQfling Software - 2018.1.0 Ale: fund-b (Rev 03/27/2018)
r
2017-18 Furn;tlon Codea Obiect Codea Estimsted Actuate
0.00
9791 0.00
9793 0.00
0.00
9795 0.00
0.00
0 .00
9711 0;00
9712 o.oo
9713 o.oo
9719 o.oo
9740 0.00
9750 o.oo
9760 0.00
9780 ~
o.oo
I 9789 0.00
9790 o.oo I
Page l!
2016-19 Bud11et
o.oo I
0.00
0.00
0.00
0.00
o.oo I o.oo
0.09
0.00
0.00
0.00
0.00
0.00
- 0.00
0.00
0.00
O.QO
03 10033 0000000 form 17
Percent Difference
n.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
QMI.
0.0%
11.0%.
0.0%
0.0%
0.0%
0.0% '
0.0%
0.0%
0.0%
Prioied: 6121(2018 S:32 PM
Amador County Oftice of Education Amador County
Total, Restricted Balance
California Dep1 o1 Education SACS Financial Reporting Software - 2018.1.0 File: fund·b (Rev 11/14/2012)
July 1 Budget Special Reserve Fund for Other Than Capital Outlay Projects
Exhibit: Restricted Balance Detail
2017-18
Page 1
03 10033 0000000 Form 17
2018-19
_2,_00 _
Printed: 6/21 /2018 3:32 PM
COUNTY SCHOOL FACILITIES FUND (35)
The County School Facilities Fund is established pursuant to Education Code Section 17070.43 to receive apportionments from the State School Facilities Fund authorized by the State Allocation Board for new school facility c.onstruction, modernization projects, and facility hardship grants.
The principal revenues and other sources in this fund are the following:
• School Facilities Apportionments • Interest • Inter-fund Transfers In
County
Amador County Office of Education Amador County
J~ .. dscriDtlon
A. REVENUES
1) LCFF Sources
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
51 TOTAi REVENUES
B. EXPENDITURES
1) Ceniflcated Salaries
2) CIBSSified Salaries
3) Employee Benefits
4} Books and Supplies
5) Services and Other Operating Expenditures
6) Capital Omlay
7) Other Outgo (excluding Tran&fers of Indirect Costs}
I SI Other Outgo ·Transfers of Indirect Costs
Rl TOTAL EXPENDITURES
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES IAS • 891
D. OTHER FINANCING SOURCES/USES
1) lnter1und Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
41 TOTAL. OTHER FINANCING SOURCFSl_USFS
Ce!ifo<nla Oept of Education SACS F1t1lll'!cial Reporting Softwa1e · 2018.1.0 File: tund-d (Rev 03127/2018)
July 1 Budget County School Facilities Fund
Expenditures by Object
2017-18 Resource Cod•& Oblect Codes Eslimllled Actuals
0010·8099 0.00
8100·8299 o.co
8300-8599 0.00
8600·8799 o.oo
n.oo
1000-1999 0.00
2000-2999 0.00
3000-3999 n.oo·
4000-4999 0.00
5000-5999 0.00
6000·6999 0.00
7100-7299. o.oo I 7400·7499
7300·7399 Q.GO
0.00
0.00
8900-8929 0.00
7600-7629 ' o.oo l
8930·6979 I 0.00
7630-7699 E:l OO
8900-8999 0.00
n 00
f'ag& 1
2018-19 Bud net
0.00
0.00
0 .00
0.00
0 .00
0.00
o.oo
o.oo
o.oo
o.oo
0.00
o.oo
0.00
0.00
o.on
0.00
0.00
0.00
o.ao
o.no
o.oo
0310033 0000000 Form 35
Percent Difference
0.0%
0.0%
0.0%
o~
0.0%
O.<>'l!..
0.0%
0.0%
0.0%
O.O'lb
0.0%
0.0%
0.6%
o.n'll.
0.0%
0.0%
0.0%
0.0%
o.-
Q.0%
O.M<-
Prlrrtlld: 6/21/2018 3:33 PM
Amador County Office of Education Amador County
.k "'"scriotion
E. NET INCREASE (DECREASE) IN FUND BALANCE IC + D4l
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 - Audited (F1a 1 F1b}
d) Other Restatements
e) MJUsted Beginning Balance (F1c + F1d)
2) Endina Balance, June 30 (E + Fte)
Components of Ending Fund Balance a) Nonspendable
Revolving Cash
Stores
Prepaid Items
All Olhers
b) Restricted
c) Commitled
Stabilization Arrangements
Other Commitments
d)Asslgned
Olher Assignments
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Una.ssianed/Un"'nnrooriated Amount
Calilomls Dept al Ed\Jeation SACS Anancial R9pelling Sol'lwate - 201 8.1 .D Ffle· lund-d (Rev OS/27/2018)
July 1 Budget County School Facilities Fund
Expenditures by Object
2017-18 Re..nu rce Codes Ob!At!t Codes EsUmated Actuals
0.00 I I
9791 896.243.37
9793 0.00 - -896243.37
9795 0.00
896 243.37
896243.37
9711 0.00
9712 0.00
9713 0.00
9719 0.00
9740 I 896 243.37
9750 0.00
9760 0.00
9780 0.00
9789 G:OQ
9790 0.00
201&-19 Budaet
0.00
896.243.37
0.00 - - -
S96243.37
0.00
896 243.37
896 243.37
0.00
0.00
0.00
o.oo I 896243.37 1
000
0.00
0.00
D.00
Q.00
03 10033 0000000 Form 35
Percent Difference
0.0%
0.0%
o.~
0.0%
0.0%
0.0%
0.0%
0.0%
().M..
0.0%
0.0%
0.0%
0 .0%.
0.0%
0.0% ,
Q.O'li
0.0%
Prinlecl: &121/2018 3:3S PM
Amador County Office of Education Amador County
J-.. w ... scriotion
G. ASSETS 1) Cash
s) in County Treasury
1) Fair Value Adjustment to Cash in County Treasury
bl in Banks
c) in Revolving Cash Accoum
d) wilh Fiscel Agent/Trustee
e) Collections Awaning Deposit
2i Investments
3) Accounts Receivable
4) Due from Granter Government
5) Due from Other Funds
6) Stores
7) Prepaid Expenditures
8) Other Currom Assets
9 l TOTAL ASSETS
~FERAEO OUTFLOWS OF RESOURCES
1) Deferred Outflowe of Resources
2i TOTAL DEFERRl=n QUn:LOWS
I. LIABILITIES
I) Accounts Payable
2) Due 10 Grantor Governments
3) Due to Other Funds
4) Current Loans
5} Unearned Revenue
61 TOT Al UABIUTIES
J. DEFEARED INFLOWS OF RESOURCES
1) D&ferred tnilows al Resources
2 1 TOTAL OEF!='ARED INFLOWS
K. FUND EQUITY
Ending Fund Balance. June 30 IG9 + H21 • 116 -1- J21
Cai1fornla Dept of Eoucaoon SACS Finaneial Reporting Software - 20 18.1.0 File· fund·cl (Rev 03/27/2018)
July 1 Budget County Schoof Facilities Fund
Expenditures by Object
2017·18 Resource Crnt"a ObiA,.,t Codes Estimated Actuals
91 10 802,883.86
9111 0.00
9120 o.oo
9130 0.00
9135 Q.,QQ_
9140 0.00
9150 0.00
9200 _M2..
9290 0.00
9310 0.00
9320 0.00
9330 0.00
9340 om_
802~R3.86
9490 0.00
0 .00
9500 0.00
9590 O_,QQ_
9610 0.00
9640 0.00
9650 0.00_
I 0.00
9690 O,_QQ_
0.00
80~883.86
Page 3
2018-19 Budoet
03 1 0033 0000000 Form 35
Percent Difference
Printed: 6121/2018 3:33 PM
Amador County Office of Education Amador Coun1y
J_ - .:scriutlcn
FEDERAL REVENUE
All Other Federal Revenue
TOTAL Fl:DERAL REVENUE
OTHER STATE REVENUE
School Facilities Apportionments
Pass-Through Revenues from Slate Sources
All Other Slate Revenue
TOTAL OTHER STATE REVENUE
OTHER LOCAL REVENUE
Sales Sale of Equipment/Supplies
Leases and Rentals
Interest
Net Increase (Decre~e) in the Fair Value of Investments
Other Local Revenue
'·!I Other Local Revenue
All Other Transfers In from All Others
TOTAL. OTHER LOCAL REVENUE
TOTAL REVENUES
Carifornla Dept of !:duoa5on SACS Ar1anclar Reponln9 Software • 2010. 1 .o F1'.e: fuod-d {Rev 03/27/2018)
July 1 Budget County School Facilities Fund
Expenditures by Object
2017-19 Resource Codes Obiect Codes Estlmflled Actuals
8290 o.oo I I
0.00
8545 o.oo
8587 o.oo
6590 0.00
0.00
8&31 0.00
8650 o.oo r
6660 0.00
8662 0.00
8699 0.00
8799 o.oo
o.oo I 0.00
Page4
2018-19 Budaet
I 0.00
0.00
o.oo
0.00
0.00
0.00
0.00
o.oo
o.oo I
0.00 '
0.00
0.00
0.00
0.00
03 10033 0000000 Form 35
Percent Difference
0.0%
. ...Q&l!
_____Q,,_~
0.0%
0.0%
0.0%1
0.0%
0.0~
0.0%
0.0% I
0.0%
0.0%
0.0%
0.0%
Prinled: 612112018 :1:3$ PM
Amador County Office of Education Amador County
July 1 Budget County School Facilities Fund
Expenditures by Object
I I
03 10033 0000000 Form 35
I 2017-18 j 20T8-19 Percent ,......:*:sc:::!r.:1lD:.,:'t::.:llo ::..:'n'-----------------:Rc.:.:•::.S=.=o""u.:..:rc::::e;.;:Co=d:.::e:•--=0:.::b=r-t.:..C:o::d=>e::::s't-'E=stimated Actual& Bud::;1 a..,1eto:.-._-1--~D"'"ltf""e.:..:l'll!:.:.n~c;:..• _ _ 1
,J ,J CLASSIFIED SAL.ARIES
1------~o-.oo_, ____ _ _ o.oo I Classified Suppon Salaries
Classified Supervisors' and Adminls1rators' Salaties
2200 0.0%
2300 0.0%
Clerical, Technical and Office Sa!eries 2400 0.00 0.00 0.0'.I(.
Other Classified Salaries 2900 0.00 0 .00 0.0%
TOTAL. CLASSIFIED SALARIES 0.00 o.oo 0.0%
EMPLOYEE BENEFITS
STRS 3 101-3102 0.00 0.00 O.O'lb
PERS 3201-3202 0.00 0 .00 0.0%
OASDl/Medicare/Atternative 3301-3302 0.00 0.00 0.0'l6
Health and Welfare Benefits 3401-3402 0.00 0.00 0.0%
Unemployment Insurance 3501-3502 0.00 o.oo 0.0%
Wol1<ers' Compensi!tion 3601-3602 0.00 0 .00 0.0%
OPES, Allocated 3701-3702 0.00 o.oo 0.0%
"'i:;B, Active Employees 3751-3752 0.00 0.00 0.0%
3901-3902 0.00 0.00 0.0%
I 0.00 0.00 0.0%
vther Employee Benefits
TOTAL EMPLOYEE BENEFITS
IBOOKS ANO SUPPLIES
Books and Other Reference Materials 4200 0.00 o.oo o.o~
Materials and Supplies 4300 0.00 0.00 0.0%
Noncapl1aJized EQUipmen1 4400 o.oo o.o,_,,o+-----~o,-'-.o"-'%""'
TOTAL , 800KSAND §U~P~P~l=1zES=--------------~-------'---------'o~.o~o,_,_ _____ ~o~.o~o~r _ ____ __,,o~.0~%=
Cef.f<lmia Dept of Edllcation SACS Financil>I Aepolllng SoltwArn - 2G 16.1.0 Fife: fund·d (Rev 03127/2018) Pege 5 PrfntD~: llr.!f/201 e 3:33 PM
Amador County Office of Education Amador County
J~
July 1 Budget County School Facilities Fund
Expenditures by Object
2017-18 ~ ... ..,crlotion Resource CodH Obiect Codes Estimated Aotuals
SERVICES ANO OTHER OPERATING EXPENDITURES
Subagreements for Setvices I
Travel and Conferences
Insurance
Operations and Housekeeping Services
Rentals, Leases, Repains, and Noncapitalizad Improvements
Transfers of Direct Costs
T ransfen; of Direct Costs . lnleriund
Professional(Consulting Services and Operating Expenditures
Communications
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
CAPITAL OUTLAY
Land
Land lmprovement.B
Svjldings and lmprovernenl8 of Buildings
;ks and Media for New School Libraries or Major Expansion of School Libraries
Equipment
Equipment Aeplacemerrt
TOTAL CAPITAL OUTLAY
OTHER OUTGO {excluding Transfers of Indirect Costs)
Other Transfers Out
Tran61er.. of Pass-Through Re'llenues To Dist:rlcls or Charter Schools
To County Offices
ToJPAs
All Other Transfers our to Afl Othe<S
Debt Service
Debt Service · tntaest
Other Debt SeNice • Principal
TOTAL, OTHER OUTGO iexcJuding Transfers of indirect Costs)
TOTAL EXPENDITURES
Calitomia Oep1 of Educatioo SACS Finanelel Roporti11g Sollwar& • 201 S.1 O File: fund-a (Rev om7/2018)
5100 0.00
5200 0.00
5400-5450 O.DO
5500 0.00
5600 0.00
5710 0.00
5750 0.00
5800 0.00
5900 o.oo
0.00
6100 0.00
6170 o.oo
6200 0.00
6300 0.00
6400 0 .00
6500 0.00
0.00
7211 0.00
7212 1 0.00
7213 0.00
7299 o.oo I
7438 o.oo
7439 0.00
0.00
I 0.00 I I
Page6
I
2018·19 BudQet
I 0.00
I o.oo I
0.00
0.00
o.oo
o.oo
0.00
o.oo
0.00
0.00
0~00
o.oo
0.00
0.00
o.oo
O.OQ.
0.00
o.oo I 0.00 l 0.00
000
0.00
0.00
0.00
0.00
03 10033 0000000 Form 35
Percent J)iflereni;:!.._
0.0%
0.0%
0.0%
0.0%
O.O'l!.
0.0~
0.0%
0.0%
0.0%
0.0%
0.0%
0.0'!1.
0.0%
0.0%
0.0%
0.0%
0.0%
O.O'lb
0.0%_1
0.0%
0.0%
0.0%
0.0%
0.0%
0.0'l(.
Prinlod: 6/21/2018 3:33 PM
Amador County Office of Education Amador Coun1y
l
-d&CriDfion
INTERFUND TRANSFERS
INiERFUND TRANSFERS IN
To: State School Building Fund/ County School Facil~ies Fund Front All Other Funds
Other Authorized lnterfund T ranslers In
la! TOTAL INTERFUND TRANSFERS IN
INTERFUNO TRANSFERS OUT
To: SlBte School Building Fund/ County School Facilities Fund
Other Authorized lnterfund Trans fers Out
lb) TOTAL INTEAFUND TRANSFERS OUT
Califomia Dept of Education SACS Financial Reporting Saltwfare • 201 S.1 o File: lund·d (Rev O:l/27/W1S)
July 1 Budget Coun1y School Facilities Fund
Expenditures by Object
2017-18 RMOurce CodH O_b iect Codee Estimllled Actual&
0913 o.nn
8919 0.00
0.00
7613 0.00
7619 0.00
0.00
Page 7
2018-19 Budnet
0.00
0.00
0.00
0.00
o.oo
0.00
03 10033 0000000 Form 35
Percent Difference
0.0%
0.0%
0.0%
0.0%
0 .0%
0.0%
PtinlcO: 6121/2018 3:33 PM
Amador County Office of Education Amador County
~ _dscrlo1ron
OTHER SOURCES/USES
SOURCES
Proceeds
Proceeds from Sale/Lease-PurchBl!e of Land/Buildings
Other Sources
Long-Term Debt Proceeds Proceeds from Certificates of Participation
Proceeds from Capital Lasses
Proceeds from Lease Revenue Bonds
All Other Financing Sources
lcl TOTAL SOURCES
CONTRIBUTIONS
Contributions from Unrestricted Revenues
Contributions from Restricted Revenues
;.OTAL CONTRIBUTIONS
TOTAL, OTHER FINANCING SOURCES/USES (a· b ... c" e)
California Dept of Education SACS Flnanci~I Repor<ing Software • 2016. 1 .0 Fite: lund·d (Rev 03/27/2018)
July 1 Budget County School Facilities Fund
Expenditures by Object
2017-18 Resource Codee ObiKt Codes Estimated Actuals
8953 0 .00
8971 0.00
8972 0.00
8873 0 .00
8979 o.oo
o.oo I
8980 0.0.0
8990 0.00
0.00
0.00
Pago8
201&-19 Budget
0.00
03 10033 0000000 Form 35
Percent Difference
0.0%
.L 0.00 I 0.0'.l§
00% 0.00
0.00 0.0%
0.00 0.0%
0.00 0.°'6,
0 .00 o.~
0.00 O.MC:
0 .00 0.0%
Prilned: 6121/2018 3:33 PM
Amador County Office of Education Amador Coun1y
~ Descrintinn
A. REVENUES
1) LCFF Sources
2) Federal Revenue
3) Ottier State Revenue
4)0ttlerlocaf Reveoue
51 TOTAL. REVENUl=S
B. EXPENDITURES (Objects 1000-7999)
1) Instruction
2) Instruction - Related Services
3) Pupil SeNlces
4) Ancmarv Services
5) Community Services
6) Enterprise
•1 General Administration
8) Plant Servi~s
9) Other Outgo
10) TOTAL EXPENOITl l~ES
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES IAS- 810)
D. OTHER FINANCING SOURCES/USES
1) lnterlund Transfers a} Transfers In
b) Transfers Out
2) Oiiier Sources/Uses a) Sources
b) Uses
3) Contributions
41 TOT Al OTHER FINANCING SOURCEStUSES
c.aJifornia Dept al Educalion SACS Flnat>ci&I Reporting Software· 201e.1 O File: fund-<! {Rav 03!27f.!01B)
July 1 Budget County School Facilities Fund
Expenditures by Function
l
2017-18 Function Codes Ohiotc:t Codee Estimated Aetuals
8010-8099 0.00
8100-8299 0.00
8300-8599 0.00
8600-8799 0.00
0.00
1000-1999 o..oo
2000-2999 0.00
3000-3999 0,00
40004999 o.oo
5000-5999 fHlO
6000-6999 0.00
7000-7999 0.00
8000-8999 0 .00 Except
9000-9999 7600-7699 0.00
I 0 00
0.00
8900·8929 0.00
7600-7629 0 .00
8930-8979 o.oo
7630-7699 l'l.00
8980·8999 (l,00
0.00
Page 1
2018·19 Budaet
o.eo
0.00
0.00
0.00
0.00
0.00
0.00
Q.00
o.oo
0.00
0.00
o.oo
0.00
0.00
0.00
l 0.00
0.00
,.,. I o.oo
,0.00
0.00
0.00 I
03 10033 0000000 Form 35
. Percent Difference
0 0% ·
0.0%
0.0%
0.0%
0.0%
0 0~
e.0%
0.():%
0.0~
G,O'J!>
o.~
OORti
0.0%
0.0'!!.
0.0%
I
0.0%
0.0%
0.0%
0.0%
Q.1'!1¥.
ll.O'l6
0.0%
Printed: B/21/2012 a:3S PM
Amador County Office of Education Amador County
I
Descriotlon_
E. NET INCREASE (DECREASE) IN FUND a.ALANCE IC+ 04\
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 • Unaudfled
b) Audit Adjustments
c) As of July 1 ·Audited IF1 a+ F1 b)
d) Other Restatements
e) Adjusted Beginning Bataneti (F1 c + F1d)
2) Ending Balance. June 30 (E + F1 e) Components of Ending Fund Balance a) Nonspendable
Revolving Ca.sh
Stores
Prepaid Items
Afl Others
b) Restriclad
~c) Committed
Stabilization Arrangemenls
Other Commitments (by Resource/Object)
d)Assigned Other Assignments (by Resource/Object)
e) Unassigned/Unappropriated
Reserve for Economic Uncerlaintles
UnMSinned1Unannrooriated Amount
C&flfo<nia Dept of Education SACS Rnllllci1d Aepor1inp S""-re - 2018.1.0 File: fund_,, (Rev 03(.?7/2() 18)
July 1 Budget County School Facilities Fund
Expenditures by Function
2017-18 FunctJon Codes Oblect Codes Estimated Actuals
0.00
9791 896.243.37
9793 0.00
L 896 243.37
9795 o.oo I 896 243.37
896243.37
9711 0.00
9712 0.00
9713 o.oo
9719 0.00
9740 896.243.37
9750 CUltl
9760 0.00
9780 0.00
9789 0,QO
9790 Q.00
Poge2
201&-19 Budaet
0.00
896 243.37
0.00
896.243.37
0.00
896,243.~.L
896.243.37
0.00
0.00
0.00
0.00
896,243.37
0.00
0.00
0.00
0 .00
o.oo I
03 10033 0000000 Form 35
Percent Difference
0.0%
0.0%
0.0%
0.0%
0.0%
.._ 0.0%,
0.0%
0.0%
O,O'ID
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
{i,O'll>
0.0%
Prlnt&d: 6121fi018 3:33 PM
Amador County Office of Education Amador County
7710 State School Facilities Projects
Total, Restricted Balance
California Dept of Education SACS Financial Reporting Software. 2018.1 .0 File: fund·d (Rev 04/0612011}
July 1 Budget County School Facilities Fund
Exhibit: Restricted Balance Detail
Page 1
2017-18 Estimated Actuals
696,243.37
03 10033 0000000 Form35
2018-19 Budg~
896,243.37
- 896,243.3_7 _ _ 896,243.37
Printed: 6/21 /2018 3:33 PM
FOUNDATION TRUST FUND (SCHOLARSHIPS) (73)
The Foundation Trust Fund exists primarily to account separately for money received from gifts or bequests (Education Code section 41031). Foundation funds may be either expendable or nonexpendable trust funds. This fund should be used when there is a fonnal trust agreement with the donor. Other types of donations should be accounted for in the General Fund.
Scholarships in the Fund:
• Mary and Henry Garibaldi Scholarship • Jack Carrera Scholarship • William McGhee Scholarship • William D. Tam Scholarship
County
Amador County Office of Education Amador County
J .6Crlotlon
A. REVENUES
I) LCFF Sources
2) Federal Revenue
3) 01her State Revenue
4) Other Local Revenue
51 TOTAL REVENUES
B. EXPENSES
1) Certificated Salaries
2) Classified Salaries
3) Employee Benefils
4) Books and Supplies
5} Services and Other Operating Expenses
6) Depreciation
7) Other Outgo (excluding Transfers of lnatrect Costs)
" ' Other Outgo - Trans1ers of Indirect Costs
9 1 TOTAL EXPENSl=!'l
C. EXCESS (DEFtCIENCY} OF REVENUES OVER EXPENSES BEFORE OTHE'R
FINANCING SOURCES ANO USES IA!i - 891
0. OTHER FINANCING SOURCES/USES
1) 1n111rtund Transfer11 a) Transfers In
b} Transfers Out
2) Other Sources/Uses a) Sources
bl Uses
3) Contributions
41 TOT~L OTHER FINANCING SOURCE$1USES
Cfilifomla Dept of Educalinn SACS Financi;ll Reponlng Soflware . 201$ 1.0 Ftta: lund·e (Rsv 03/2712016)
July 1 Budget Foundation Private-Purpose Trust Fund
Expenses by Object
2017-18 Reaource Codes Obied Codes Estimated Aatuals
8010-8099 o . .oo
8100-8299 o.oo.
8300-8599 o.oo I 8600.8799 0.00
0.00
1000·1999 0.00
2000-2999 0.00
3000-3999 0.00 I
4000-4999 0 .00
5000-5999 I o.oo
6000-6999 0.00
7100-7299, 7400-7499 0.00
7300-7399 O.QO
o.oo I
I 0.00
8900·8929 0.00
7600·7629 0.00
8930-8979 0.00
7630-7699 0.0Q.. ~
8980-8999 o.oo
I 0.00
Page 1
I
l 2018-19 B11daet
Q.CO
O.OD
o.oo
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
I
o.oo I I
0.00
0.00
O.DD
o.oo
!).DO
0.00
0.00
G.00
o.nn
.
03 10033 0000000 Form 73
Percent Dltferenr.&
O.O'lli
0.0%
0 .0%
0.0%
O.Q'JI.
0.0%
0.0%
0.0%
0.0%
0.0'l{.
0.0%
0.0%
0.0" ...
0.0%
0.0%
0.0%
0.0'!f.
0.0%
o~
O.EI~
0.MI.
Printed: 6121/2018 3:33 PM
Amador County Office of Education Amador County
~ .;criotlon
E.NETINCREASE(OECREASE)IN NET POSITION IC + 041
F. NET POSITION
1) Beginning Net Position a) As al Jury 1 • Unaudited
b) Audit Adjustments
c) As of July 1 -Audited (F1a + Fib)
d) Other Aestatemerrts
e) Adjusted Beginning Ner Position (F1c + F td)
2) Ending Net Position, June 30 (E + F1e)
Components af Ending Net Position a) Net Investment in Capital Assets
bl Restricted Net Pos~ion
cl Unr<>Rtriptert Net Position
Galilolnfa De17< of Ecfueruion SACS FmnclaJ ~porting Soltware • 201 s.1 ,O Re: fund-<> (Rev 09127/2018)
July 1 Budget Foundation Private-Purpose Trust Fund
Expenses by Object
2017-18 Resource Codes Obiec1 Codes Estimated Actual•
0 ,00 l
9791 50,796.35
9793 O.DO
50796.35
9795 o.oo
50 796.35
50796,35
9796 o.oo
9797 50,796.55
9700 o.oo
Page2
201~19 Budolll
0.00
50796.35
0.00
50,796.35
o.oo I 50796,35
50 796,35
0.00
50796.35
0.00
03 10033 0000000 Form 73
Percent Dil'lerence
0.0%
0.0%
O.O'll.
0.0%
0,0%
0.0% - --0.0%
0.0%
0.0%
O.Q<ll
Prio1ed: 6121(<018 3:33 PM
Amador County Office of Education Amador County
,l .acl1Dtlon
G.ASSETS
1) Cash a) in County Treasury
1) Fair Value Adjustment to Cash in County Treasury
b) in Banks
c) in Revolving Cash Account
d) wit/l Fiscal AgemJTrustee
e) Collections Awaiting DePQslt
2) fl'!Vestmenls
3) .Accounts Receivable
4) Due from 'Gramar Government
5} Due from Other Funds
6) Stores
7) Prepaid Expenditures
8) Other Current Assets
9) Frxed Assets a] Land
~) Land Improvements
c) Accumulated Depreciation • Land Improvements
d) Buildings
e) Accumula1ed Depreciation · Buildings
1) Equipment
g) .Accumulated Depreciation • Equipment
h) Work in Progress
101 TOTAL ASSETS
H. DEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources
21 TOTAL DEFERRED OUTFl.OWS
C..fifoln!a Depl ol Educ•lloo SACS F111encial Repomng So!lware • 2016. 1 .o Fie' lund-<J (Rev 03127/201 8)
July 1 Budge1 Foundation Private-Purpose Trust Fund
Expenses by Object
2017-18 Resou~ Codes Obiect Codes Estimated Actuals
9110 48427.82
91 11 0.00
9120 0.00
9 130 0.00
9135 0.00
9140 0.00
9150 o.ao
9200 0.00
9290 0.00
9310 0.00
9320 e.oo
9330 0.00
9340 0 .00
9410 0.00
9420 0.00
9425 >-- 0.00
9430 o.oo
9435 0.00
9440 o.J 9445 o:l 9450 0.00
48 427.62
k~ 9490
0.00
P8Qe3
2018·19 81,1dg et
I
03 10033 0000000 Form 73
Pereent Difference
PJinted· 6/21/2015 3:93 PM
Amador County Office of Education Amador County
j_ ..;criotlon
I. LIABILITIES
1) Ae<:o1.1nts Payable
2) Due to Granter Governments
3) Due to Other Funds
4) Current Loans
5) Unearned Revenue
6) long-Term Liabilities a) Net Pension Liability
b) TotaVNet OPEB Liability
c) Compensated Absences
d} COPs Payable
e) Capilal leases Payable
f) Lease Revenue Bonds Payable
11) Other General Long-Term Liabilities
71 TOTAL LIABILITIES
J. DEFERRED lltFl.OWS OF RESOURCES
:)eferred Inflows of Resources
21 T OTAL DEi=FRAED INFLOWS
K. NET POSITION
Net Position, June 30 IG10 + H21- (17 ~ J21
Car.!On'lla De1>t or Education SACS Aia"lcial Reporting Software . 2018.1 o Filo: run<l·e (Rev 03127/2018)
July 1 Budget Foundation Private-Purpose Trust Fund
Expenses by Object
2017-18 Resource Codes Obiact Codes Estimated Actuals
9500 0.00
9590 o.oo
9610 O.OQJ
9640
9650 0.00
9663 o.oo
96&4 0 .00
9665 o.qg_
9666 0.00
9667 0.00
9668 0.00
9669 o.oo
0.00
9690 o:oo
0.00
48427.62
PllQl!4
20UH9 Budqet
03 10033 0000000 Form 73
Percent Olnerence
Prin!&d. 6/21/2018 3:33 PM
Amador County Office of Education Amador County
~ ~crloUon
OTHER STATE REVENUE
STAS On-Behalf Pension Con1ributions
All Other Stale Revenue
TOTAL OTHER STATE REVENUE
OTHER LOCAL REVENUE
Other Local Revenue
Sales Sale of EquipmenVSupplies
Interest
Net Increase (Decrease) in the Fair Value ot lnvestment5
Other Local Revenue
All Other Local Revenue
TOTAL OTHER LOCAL REVENUE
TOTAL REVENUES
Ceilflt>mie. Oep1 ol Education SACS Fltl!lnci9I Repor\i/lg Soltware • 2018.1.0 File: luncl-e: (Rev 03/27/2018)
July 1 Budget Foundation Private-Purpose Trust Fund
Expenses by Object
I
2017-18 Resource ~des Obieet Codes Estimated Actuals
7690 8590 0.00
All Other 8590 0.00
0 .00
8631 0.00
8660 0.00
8662 0.00
8699 cool o.oo I 0.00
Page 5
2018-19 Bvdoet
0.00
O.OQ
9.:.QQ_
0.00
0.00
0.00
o.oo_
0.00
0.00
03 10033 0000000 Form 73
Percent Difference -
0.0%
0.0%
0.0%
O.O'lb
0.0%
O.O'lb .
0.0%
0.0%
0.0%
Prlnie~: M 1/2018 3:l3 PM
Amador County Office of Education Amador County
_iJcrlotion
CERTIFICATED SALARIES
Certificated Teachers' Salaries
Certificated Pupil Support Salaries
Certificated Supervisors' and Administrators' Salaries
01her Certificated Salaries
TOTAL CERTIFICATED SALARIES
CLASSIFIED $ALAI.RIES
Classified Instructional Salaries
Classified Support Salaries
Classifled Supervisors' and Administrators' Salaries
Clerical, Technical and Office Salarles
Other Classified Salaries
.JQ[t.L CLASSIFIED SALARIES
EMPLOYEE BENEFITS
PERS
OASDl/Medicare/Alternative
Health and Welfare Benefits
Unemployment Insurance
Workers' Compensation
OPEB, Allocated
OPES, AclM! Employees
01her Employee Benefits
BOO KB ANO SUPPUES
Approved Textbooks and Core Curricula Materials
Books and 0 1her Reference Materials
Materials and Supplies
Noncepitalized Equipment
Food
'.~L. BOOKS AND SUPPLIES
Califomia Oepl of Educ!lllon SACS F.<lllncilll Reporting So!tware · 2018.1.0 File: fund-e (Rev 03127/2018)
July 1 Budget Foundation Private-Purpose Trust Fund
Expenses by Object
ao11-1e Resource Cod&& Obiect Codes Estimated Actual&
1100 0.00
1200 0.00
1300 0.00
1900 0.00
0.00
4100 o.oo
4200 0.00
4300 a.oa I 4400 0.00
4700 o.oo
O.QO I
Page6
2016-19 Budaet
I
0.00
0.00
0.00
0.00
o.oo
0.00
o.oo
0 .00
0.00
I o.oo I 0.00
03 10033 0000000 Form 73
Percent Difference
0.0%
0.0%
0.0%
0.0%
Q.~
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%.
0.0%
0.0%
0.0'.J!.
P<inl.ed: 6/21/'l018 3:33 PM
Amador County Office of Education Amador County
)_
July 1 Budget Foundation Private-Purpose Trust Fund
Expenses by Object
2017-18 .&erlotion Re11ource Codes Obiect Codes Estimated Actuals
SERVICES AND OTHER OPERATING EXPENSES
Subagreemants for Services
Travel and Conferences
Dues and MembershiP8
Insurance
Operations end Housekeeping Services
Rentals, Leases. Repairs, ar;d Noncapitalized Improvements
Transfers of Direct CoslS
Transfers of Direct Costs • Jntertund
Professional/Consulting Services end Operating Expenditures
Communications
TOTAL SERVICES AND OTHER OPERATING EXPENSES
DEPRECIATION
Depreciation Expense
~!OTAL DEPRECIATION
.ER OUTGO (excluding Tranafer11 of Indirect C01its}
All Other Transfers Out to All Others
TOTAL OTHER OUTGO 1excluding Transfers of Indirect Costs)
TOTAL J:l(PEN<:ES
CaJilornie Dept af E ducatioo SACS Flnancial Aeponlng Software - 2018.1.0 Fde: lund·e \Rev 03/2712018)
5100 0.00
5200 I 0.00
5300 0.00
5400-5450 0.00
5500 0.00
5800 0.00
5710 0.00
5750 0.00
5800 0.00
5900 0.00
0.00
6900 0.00
0.00
7299 0.00
o.oo
l 000
Page T
201&-19 BLidget
0.00
0.00
0.00
0.00
0.00
0.00
G,00
0.00
0.00
o.oo I 0.00
o.oo
0.00
0.00
0.00
0.00
03 10033 0000000 Form 73
Percent Dltferenca
0.0%
0.0%
O.O'!I.
0.0%
0.0%
0.0%
0.0:,,,
0.0%
0.0%
0.0%
0.0%
0.()%
00%
O.O'lli
O.O'lli
0.0%
PtinU!d: 6/21/2018 3:S3 PM
Amador County Office of Education Amador County
J_ .6crlotion
INTERFUND TRANSFERS
INTEAFUND TRANSFERS IN
Other Authorized lnterfund Transfers In
{al TOTAL INTEAFUND TRANSFERS IN
OTHER SOURCES/USES
SOURCES
All Other Financing Sources
rel TOTAi SOURCES
USES
All Other Financing Uses
ldj ! OTAL USES
CONTRIBUTIONS
f.:.9ntributions from Urvestrjcted Revenues
.;tributions from Restricted Revenues
~OTAJ:._ CONTRIBUTIONS
TOTAL, OTHER FINANCING SOURCES/USES (a+ c • d + e)
Calitt>rnia Dept o1 E<luoatlon Si>.CS Ansnosar RaP011illg Sortwara • 20~&. 1.o File: tur.d-e (Rev 03/27/2018\
July 1 Budget Foundation Private-Purpose Trust Fund
Expenses by Object
2017·111 Resoun:e Code& Ol:Jiect Codes E.stimated Actuals
8919 0.00
0.00
8979 0.00
0.00
7699 0.00
o.oo
8960 o.aa
8990 Q.Qo
0.00
0.00
Pages
I 2018-19 Budoet
I
o.oo
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
03 10033 0000000 Form 73
Percent Oltfer11nce
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
f.l.6%
0 ,0':\',
0.0'ib.
0.0%
Pmted. 11/2112018 3:33 PM
Amador County Office of Education Amador County
~ oescriotioo
A. REVENUES
1) LCFF Sources
2) Federaf Aevenue
3) Other State Revenue
4) Other Local Revenue
5l TOTAL REVENUES
B. EXPENSES (Objeets 1000-7999)
1) rnstruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
, Plant Services
9) Other Outgo
101 TOTAL EXPENSES
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OlliER FINANCING SOU ACES AND USES IAS • B1 Ol
0 . OTHER FINANCING SOURCESJUSES
1) fnterlund Transfers a) Trans!ers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
41 TOTAL OTHER FINANCING SOURCES/USES
~nia Dept al Ec!ucatlon SACS Financlat Repc>l1ln9 Sol!we.re. :?0181.0 File: fund-e (ReY 03/l0i2!l17)
July 1 Budget Foundation Private-Purpose Trust Fund
Expenses by Function
2017-18 Function Codes OblAct Codes Estimated Ac1ual$
8010·8099 o.oo
8100·8299 0.00
8300-8599 0.00
8600-6799 0.00
o.oo
1000-1999 0.00
2000-2999 0.00
3000-3999 0.00
4000-4999 0 .00
5000-5999 0.00
600<Hi999 0.00
7000-7999 0.00
8000·8999 0.00
9000-9999 Except
7600-7699 0.00
0.00
0 .00
8900-8929 0.00
7600-7629 OJ:lO
8930·8979 0.00
7630-7699 I 0.00 I
8980-8999 I 0.00
0.00
Page t
201S.19 BudClllt
0 .00
O.Qlil.
0.00
0.00
0.00
o.oo I 0.00
0.00
0.00
0.00
o.oo
0.00
0.00
0.00
. 0 .00
0.00
0.00
Q.!IO
0 .00
0.00
0.00
o.oo
03 10033 0000000 Form 73
Perc:ent Ollforenc1
0.0%
0 .0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
ll.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0'%
OO'!b
0.0%
0.0%
o.-
0.0%
Printed: 61'l1/2018 3:33 PM
Amador County Office of Education Amador County
)--"'-1.Jeecrimlon
E. NET INCREASE: (DECREASE) IN NEJ POSITION IC+ 04)
F. NET POSITION
1) Beginning Net Position
al As of July 1 • Unaudi1ed
b) Audit Adjustments
c) As of July 1 • Audi1ed (F1a + F1b)
d) Other Aestatemel'lls
e) Adiusted Beginning Net Position (Fl c + F1 d)
2) Ending Ne1 Position. June 30 (E + F1el
Components of Ending Net Position
al Net Investment in Capital Assets
b) Restricted Net Position
cl Unrestricted Net Pm:ition
Callfornla Dept of Education SACS F1nar.cial Reponing Software · 2018 1.0 File: lund·e {RflV 03120/2017)
July 1 Budget Foundation Private-Purpose Trust Fund
Expenses by Function
I 2017-18 I
Function Codes Oblect Codes Estlmalad &,tual&
0.00
I
9791 50,796.35
9793 0.00
50796.35
9795 0.00
50 796.35
50 796.35
I 9796 o.oo
9797 50 796.35
9790 0.00
Pege 2
201~19 Sudaet
0.00
50 796.35
o.oo
50 796.35
0.0Q
50 796.35
50796.35
0.00
50 796.35
0.00
03 10033 0000000 Form 73
Percent Oltfen!nce
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
Printed: 9/21/201 8 3:33 PM
AmadOr County Office of Education Amador County
Resource Description
9010 Other Restricted Local
Total, Restricted Net Position
California Dept al Education SACS Financial Reporting Software - 2018.1.0 File: fund-e (Rev 11/30/2012)
July 1 Budget Foundation Private-Purpose Trust Fund Exhibit: Restricted Ne1 Position Detail
03 10003 0000000 Form 73
2017-16 2018-19 Estimated Act_ua_r_s ___ B_ud~g_e_t
50,796.35 50,796.35
- -- 50,796.35 _ _ _ _ 5_0 796.35
Page 1 Printed: 6/21 /2018 3:33 PM
Amador County Office of Education Amador County
July 1 Budget FINANCIAL REPORTS
2018-19 Budget
03 10033 0000000 Form CB
County Office of Education Certification
ANNUAL BUDGET REPORT: July 1, 2018 Budget Adoption
This budget was developed using the state-adopted Criteria and Standards. It includes the expenditures necessary to implement the Local Control end Accountability Plan (LCAP) or annual update to the LCAP that will be effective for the budget year. The budget was filed and adopted subsequent to a public hearing by the County Board of Education pursuant to Education Code sections 1620, 1622, 33129, 52066, 52067, and 52068.
Public Hearing:
Place: Amador County Admin Center Date: June 13, 2018 Time: 6:30 PM
Adoption Date: -=J'-"'u.:..:.ne=-=27~2=0;...:.1..:.8 _____ _ _
Signed: _ _ ______ _ _ __ _ Clerk/Secretary of the County Board
(Original signature required}
Contact person for additional information on the budget reports:
Name: Nancy Kohlman Title: Director. Fiscal Services
Telephone: (209) 257-5345 E-mail: nkohlman@acusd.org
To update our mailing database, please complete the following:
Superintendent's Name: -"D'"""r._. A_m__..y-"S'"""'la""v~e""'"'n~s--ky.__ _ _____ _ Chief Business Official's Name: ~J_a_re~d __ C~r_it_ch_f~ie __ Jd ___ _____ _
CBO's Title: Assistant Superintendent. Business CBO's Telephone: -"(2=0;..:9...__l =25;:;..;7_-=53"-4=5 _ _ _ ___ _ _
Criteria and Standards Review Summary
The following summary is automatically completed based on data provided in the Criteria and Standards Review (Form 01CS). Criteria and standards that are "Not Met" and supplemental information and additional fiscal indicators that are "Yesu may Indicate areas of potential concern for fiscal solvency purposes and should be carefully reviewed.
CRITERIA ANO STANDARDS Met 1a Average Daily Projected County Operations Grant ADA has not been overestimated bv
Attendance (ADA) - more than the standard for the first prior fiscal year, or two or more of x County Operations the previous three fiscal years. Grant
1b ADA- County Projected ADA for county programs has not exceeded the standard for Programs the budget and two subsequent fiscal years.
California Dept of Education
Not Met
x
SACS Financlal Reporting Software - 2018.1.0 File: cb-c (Rev 04/04/2018) Page 1 of4 Printed: 6/21 /201 B 3:34 PM
Amador County Office of Education Amador County
July 1 Budget FINANCIAL REPORTS
2018-19 Budget County Office of Education Certification
CRITERIA AND STANDARDS {continued) 2 Local Control Projected change in LCFF revenue is within the standard for the
Funding Formula budget and two subsequent fiscal years. (LCFF) Revenue
3 Salaries and Projected total salaries and benefits are within the standard for the Benefits budget and two subsequent fiscal years.
4a Other Revenues Projected operating revenues (e.g., federal, other state, and other local} are within the standard for the budget and two subsequent fiscal years.
4b Other Expenditures Projected expenditures (e.g., books and supplies, and services and other operating) are within the standard for the budget and two subsequent fiscal years.
5 Ongoing and Major If applicable, required contrjbution to the ongoing and major Maintenance maintenance account (i.e., restricted maintenance account) is Account included in the budget.
6 Deficit Spending Unrestricted deficit spending, if any, has not exceeded the standard for two or more of the last three fiscal years.
7 Fund Balance Unrestricted county school service fund beginning balance has not been overestimated by more than the standard for two or more of the last three fiscal years.
8 Reserves Projected available reserves (e.g., reserve for economic uncertainties, unassigned/unappropriated amounts) meet minimum requirements for the budget and two subsequent fiscal years.
SUPPLEMENTAL INFORMATION S1 Contingent Liabilities Are there known or contingent liabilities (e.g., financial or program
audits, litigation, state compllance reviews) that may impact the budget?
S2 Using One-time Are there ongoing county school service fund expenditures in excess Revenues to Fund of one percent of the total county school service fund expenditures Ongoing Exps. that are funded with one-time resources?
S3 Using Ongoing Are there large non-recurring county school service fund Revenues to Fund expenditures that are funded with ongoing county school service fund One-time Exps. revenues?
S4 Contingent Are any projected revenues for the budget or two subsequent fiscal Revenues years contingent on reauthorization by the local government, special
legislation, or other detinitive act (e.g., parcel taxes, forest reserves)?
S5 Contributions Have contributions from unrestricted to restricted resources, or transfers to or from the county school service fund to cover operating deficits, changed by more than the standard for the budget or two subsequent fiscal years?
California Dept of Education
03 10033 0000000 Form CB
Not Met Met
x
x
x
x
x
x
x
x
No Yes
x
x
x
x
x
SACS Financial Reporting Sottware - 2018. 1.0 File: cb-c (Rev 04/04/2016) Page2 of 4 Printed: 6/21 /201 B 3:34 PM
Amador County Office of Education Amador County
July 1 Budget FINANCIAL REPORTS
2018-19 Budget County Office of Education Certification
SUPPLEMENTAL INFORMATION {continued) S6 Long-term Does the county office have long-term (multiyear) commitments or
Commitments debt agreements?
• If yes, have annual payments for the budget or two subsequent fiscal years increased over prior year's (2017-18) annual payment?
S7a Postemployment Does the county office provide postemployment benefits other than Benefits Other than pensions (OPEB)? Pensions • If yes, are they lifetime benefits? . If yes, do benefits continue beyond age 65?
• If yes, are benefits funded by pay-as-you-go? S7b Other Self-insurance Does the county office provide other self-insurance benefits (e.g.,
Benefits workers' compensation)?
SB Status of Labor Are salary and benefit negotiations still open for: Agreements . Certificated? (Section SBA, Line 1) . Classified? (Section S8B, Line 1} . Management/supervisor/confidential? (Section SSC, Line 1)
S9 Local Control and . Did or will the county office of education's governing board adopt Accountability Plan an LCAP or approve an update to the LCAP effective for the (LCAP} budget year?
• Approval date for adoption of the LCAP or approval of an update to the LCAP:
810 LCAP Expenditures Does the county office of education's budget include the expenditures necessary to implement the LCAP or annual update to the LCAP as described in the Local Control and Accountability Plan and Annual Update Template, Section 3: Actions, Services, and Expenditures?
ADDITIONAL FISCAL INDICATORS A1 Negative Cash Flow Do cash flow projections show that the county office will end the
budget year with a negative cash balance in the county school service fund?
A2 Independent Position Control
Is personnel position control independent from the payroll system?
A3 Declining ADA Is County Operations Grant ADA decreasing in both the prior fiscal year and budget year?
A4 New Charter Are any new charter schools operating in county boundaries that are Schools Impacting impacting the county office's ADA, either in the prior fiscal year or County Office ADA budget year?
AS Salary Increases Has the county office entered into a bargaining agreement where any Exceed COLA of the budget 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?
A6 Uncapped Health Does the county office provide uncapped (100% employer paid) Benefits health benefits for current or retired employees?
California Dept al Education
03 10033 0000000 Form CB
No Yes
x
x
x x x
x x
x x
n/a
x
Jun 27, 2018
x
No Yes
x
x
x
x
x
x
SACS FinanclaJ Reporting Soflware - 2018.1.0 File: cb-c (Rev 04/04/201 B) Page 3of 4 Printed: 6/21/2018 3:34 PM
Amador County Office of Education Amador County
July 1 Budget FINANCIAL REPORTS
2018-19 Budget County Office of Education Certification
ADDITIONAL FISCAL INOtCATORS Ccontinued)
03 10033 0000000 Form CB
No Yes A7 Fiscal Distress Does the county office have any reports that indicate fiscal distress? x Reports If yes, provide copies to the COE.
AS Change of CBO or Have there been personnel changes In the superintendent or chief Superintendent business official (CBO) positions within the last 12 months?
California Dept of Education SACS Financial Reporting Software - 2018.1.0 File: cb-c (Rev 04/04/2018} Page 4 of 4
x
Printed: 6/21/2018 3:34 PM
Amador County Office of Education Amador County
July 1 Budget 201 B-19 Budget
Workers' Compensation Certification
ANNUAL CERTIFICATION REGARDING SELF-INSURED WORKERS' COMPENSATION CLAIMS
03 10033 0000000 Form CC
Pursuant to EC Section 42141 , if a county office of education is self-insured for workers' compensation claims, the county superintendent of schools annually shall provide information to ttie governing board of the county board of education regarding the estimated accrued but unfunded cost of those claims. The county board of education annually shall certify to the Superintendent of Public Instruction the amount of money, if any, that has been reserved in the budget of the county office of education for the cost of those claims.
To the Superintendent of Public Instruction:
(_) Our county office of education is self-insured for workers' compensation claims as defined in Education Code Section 42141(a):
Total liablli1ies actuarially determined: $ _ _ ____ _
Less: Amount of total liabilities reserved in budget: Estimated accrued but unfunded flabilities:
( L) This county office of education is self-insured for workers' compensation claims through a JPA, and offers the following information:
$ _ _ ____ _ $ ___ __ o_.~00~
(_) This county office of education is not self-insured for workers' compensation claims.
Cterk,1Secre1ary of the Governing Board
{Original signature reQulred)
For additional information on this certification, please contact:
Name: Nancy Kohlman
Title: Director, Fiscal Services
Telephone: _(209) 257-5345
E-mail: nkohlman@acusd.org
California Dept of Education SACS Financial Reporting Software - 2018.1.0 File: cc {Rev 02/14/2017) Page 1 of 1
Date of Meeting: Jun 27, 2018
Printed: 6/21/2018 3:34 PM
Amador County Office of Education Amador County
,, ... ~criotion
)UNTY OFFICE OF EDUCATION l. County Program Alternative Education ADA
a. County Group Home and Institution Pupils b. Juvenile Halls. Homes, and Camps c:. Probation Referred, On Probation or Parole,
Expelled per EC 48915(e) or (c) [EC 257 4(c)(4)(A)J d . Total, County Program Alternative Education
ADA (Sum of Unes B1a through B1c} 2. District Funded County Program ADA
a. County Community Schools b. Special Education-Special Day Class c. Special Education-NPS/LCI d. Special Education Extended YeaI e. Other County Operated Programs:
Opponunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools
f. County SchoOI Tuition Fund (Out of State Tuition) [EC 2000 and 4SSBOJ
g. Total, District Funded County Program ADA (Sum of Lines B2a through B2f)
3. TOTAL COUNTY OFFICE ADA (Sum of Linea 81 d and B2g)
4. Adults In Correctional Facilitiee 5. County Operatione Grant ADA 5 . Charter School ADA
{Enter Charter School ADA using Tab C. Charter School ADAl
California Dept of Education SACS Financial Reporting Software - 201 B.1 .0 File: ada (Rev 03/271201 a)
-
2018·19July 1 Budget AVERAGE DAILY ATIENDANCE
2017-18 Estimated Actuals I
P-2ADA I Annual ADA Funded ADA
0.88 o.aa o.a8
o.a0 I o.a8 0.88
151.09 151.09 151 .09
12.75 12.75 12.75
163.84 163.84 163.84
164.72 164.72 164.72
~.940.96 3 940.96 ~40.96
Page 1of1
03 10033 0000000 Form A
2018-19 Budaet Estimated P-2 Estimated I Estimated
ADA Annual ADA I Funded ADA
0.88 I 0.88 0.88
0.88 o.a0 I 0.88
152.00 152.00 I 152.00
12.75 12.75 12.75
164.75 164.75 164.75
165.63 165.63 165.63
3 940.96 3,940.96 3 940.96
Printed: 6/21/2018 3:35 PM
Amador County Office of Education Amador County
Deecrlotion C. CHARTER SCHOOL ADA
2018-19 July 1 Budget AVERAGE DAILYAlTENDANCE
2017-18 Estimated Actuals
P-2ADA Annual ADA Funded ADA
03 10033 0000000 Form A
2018-19 Budaet
Estimat~ P-2 Estimated Estimated ADA Annual ADA Funded ADA
AuthO/lzlng LEAS reporting charter school SACS financial data in their Fund 01, 09, or 62 use ltlis worksheet to report ADA for those charter schools. Charter schools reoornno SACS financial data seoaratelv from their authorizina LEAs in Fund 01 or Fund 62 use this worksheet to reoort their ADA
FUND 01: Charter School ADA corresoondlna to SACS financial data reonrted In Fund 01.
1. Total Charter School Regular ADA 42.71 42.71 42.71 2. Charter School County Program Alternatiw
Education ADA a. County Group Home and Institution Pupils b. Juvenile Halls, Homes, and Camps c. Probation Referred. On Probation or Parole,
Expelled per EC 48915(8) or (c) LEC 2574(c)(4)(A)] d. Total, Charter School County Program
Altern11Uva Education ADA (S.um of Lines C2ii through C2c)
~ 0.00 0.00 0.00
3. Charter School Funded County Program ADA a County Community Schools b. Special Education-Special Day Class c. Special Education-NPS/LCI d. Special Education Extended Veer e. Other County Opereted Programs:
Opportunity Schools and Full Day Opp0rtunity Cla$$es, Specialized Secondary Schools
f. Tolef, Charter School Funded County Ptt1gram ADA (Sum of Lines C3a through C3e) 0.00 o.oo o.oo
4. TOTAL CHARTER SCHOOL ADA <Sum of Llnae .C1 C2d and C3fl 4?.71 42.71 42.71
FUND 09 or 62: Charter School ADA corrHDOndlna to SACS financial data reoorted In Fund 09 or Fund 62.
5. Total Charter School Regular ADA S. Charter Sehool County Program Alternative
Education ADA a. County Group Home and Institution Pupils b. Juvenile Halls, Homes, and Camps c. Probation Referred, On Probation or Parole.
Expelled per EC 4891S(a) or (c) [EC 2574(c)(4)(A}] d. Total, Charter School County Program
Alternative Education ADA (Sum of Lfnes C6a through C~)
7. Charter School Funded County Program ADA a. County Community Schools b. Special Education-Special Day Class c. Special Educa.tion-NPS/LCI d. Special Education Extended Year a. Other County Operated Programs:
Opportunity Schools and Full Day Opporunlty Classes, Specialized Secondary Schools
f . Total, Charter School Funded County Program ADA (Sum of Linea C7o through C7e)
8. TOTAL CHARTER SCHOOL ADA !Sum of lines CS. Cid and C?f)
9. TOTAL CHARTER SCHOOL ADA Reported in Fund 01, 09, or 62 !Sum of lines C4 and CBI
Callforn;a Dept al Education SACS Financial Reponing Software - 2018.1.0 File: ada (Rev 03/27/2018)
I
ooo I I
0.00 o.oo
0.00 o.oo o.oo
0.00 O.QO 0.00
42 71 42.71 I 42.71
Page 1al1
43.00 43.00 43.00
0.00 0.00 l 0.00
o.oo 0.00 0.00
43.oo I 43.00 4300
0.00 I 0.00 o.oo
I
0.00 0.00 0.00
0 .00 o.oo 0.00
43.00 43.00 43.00
Printed: 6/21/2018 3:35 PM
Amador County Office of Education Amador County
Descri1J11on
July 1 Budget Counly School Service Fund
Mutttyear Projections Urnesmcted
2018-19 .Budgei
Ubjtd (Form 01) Codes IA •
CollilIV Operations Gnlnl ADA (Enrer projections for subsequent years 1 an<l 2 Jn Cnlumn.. C and E: cu.rnmL \'Ur . Column A. i$ c.xira"'•" from Form A Line £\Sl
(lioter projfCfioJls for Sllbsequcnt year.i 1 anrl 2 in Columns C and E; current year • c:otumo A· is extracted)
A. .REYI'.NUESAND OTl'lt:R flNANCJNG SOURCISS I. LCFF/Revenue Utnit Sources 2 .. Federal R£veoues 3. Ollttr SU.le 'Revenues 4. Other t.oCll Revenues 5. Otbcl Financing Sowces
a. Trans!u& In b. Other SOOJttS c . Contributions
6. Total 1Sum line• Al '""'' A5c l
8 . EXPENDITURES AND OTHER FlNANCLNG USES J. Cmiticated Salaries
a. Base Stien•• b. Step & Column AdjusLment c. Cost·of-Liviog Adjustment d. Of.Mr Adjustment.• e. Total CGrtific.ated Salaries (Sum lines Bla 1hru Bid)
2. Classified Selarles
• · Base Salaiie' b. Step &. Colutno Adiustment c. Cos1-0f-Uv!tig Adjustment d. 01her A.djusunerus e. Total O W!ified Salatits (Sum lines B2a thtu B2d)
3. llniplDyee Renefits 4. Books and Supplies 5. Services and Other Operatidi,; Exfl£llditu.res 6 . Capital Ouib)
7. Other Outgo (excluding Transfers of Lndirc..'l 01st.s)
B. Other Outgo· Transfers oflndirecl Cos1s 9. Other Fin&ncing Uses
a. Tra11.1fc~ Out b. Other U~e&
10. Olhot Adjustments (l!xpJajn in Sec:tion F below) 11 Tnrol tSum lineUll Lhru S11h
C. N'ET INCRJ!ASE (DF.CllEASB) JN FUND DALANCE (line 1\6 minus lillc 11111
0. FUND HALANCl!
l. Net Bcgillnin.fl Fund Balance (Form 01, line Fle.) 2. Ending Fund Bah1J1ce (Sum lines C aod Dl}
~- Corapontl!IS of Endifll! r\ind Balance a. Noospe.ndable b. Rcsl.ricted c. Colllnline4
1. Slllbilization Arrangements 2. Otbt:r Comm.iunems
d.Asslgned
e. Uoa..,~igllc.WU'nappropriatc:d l. R~crve for Economic Uncenaintie~ 2. UnaMigne<l'Unapp1opriaLed
f. Tola\ Components of Ei>ding Fund Balance ILine D.:lf must au1"" widl l.ioc D2 •
Calllornla Dept of Education SACS Financial Reporting Softwale • 2018.1.0 Fiie: myp (Rev 03/30/201 5)
80JU.atl99 8100-8299 8300-1!599 8600-8799
8900-8929 8930-8979 8980-$999
1000-1999
2000-299Y 3000·3!1?9 40004999 5000-5999 6000~999
7100-7299, 7400-7491 7300.73<;9
7600-7629 7630-76!19
?71(}.9719 9740
9750 9760 9780
9789 9790
3 940.96
2 358.921.00 0.00
100 958.00 791 913.tK)
0.00 0.-00
_l485,000.002 2 .766.792.00
706 O!l3.00
735.97200 572~782.00
US,650.00
5897$9.00 0.00
77,46200 (51.156.00)
0.00 0.00
I 2 741' ~52.00
20.240.00
647 607.16 66? 847.16
0.00
U.00
- 0.00. I 0.00_
657.293.1§.. 10554.00
667 847.16
Page 1
% I
Chiwo 2019-20 (Cols. C-NA) Projection
tBl iCi
1.12% 3 OR~.M
0.00% Z,358 .921.00 0.00% o.oo 4.00% 105,000.00 0.52% 796 000.00
0.00'» o.oo 0.00% 0.00 0.00% (48.S,1100.00l 0.29% 2.774.921.00
706083.(IU 14,121.66
0.00 0.00
2.00% 7'11) 'JtM.66
735,972.00 11 039.58
0.00 0.00
l .SO% 7471111.58
10.00% 630060.20 ·26.07% 1 &S~.00
-9.20% 535500.00 0.IJO% 0.00
·3.18% 75.000.00 5.56% 154,000.00)
0.00% 0.00 0.00% OJJO
.0.26% 2 7~<1276.44
lS.644.56
667 847.16 703 491.72
0.00
--0.00 0.00 0.00
Q:!>!L 70'3 .49 l .E_
71l1A9l .72
'II> Change
(Cols. IH ;JL') rDl
1.00%
0.00% 0.00% 4.76% 0.19%
0.00% 0.00'.lb 000% 0.23%
2,00%
1.so'ii 10.()()%
·12.28% -560% 0.00% 4.00%
5.56%
0.00'11> 0.00%
154%
-j
I
03 10033 0000000 FormMYP
2020·21 ProJection
mi
4 02500
2.358 '>21.00 o.oo
110,000.00 797-500.00
0.00 o~
(485 000.001 2,781A2l.OO
720,2()4.66 14Ai>4.()9
0.00 0.00
734 60A.7S
747 011.58 11.211:5.17
0.00 0.00
758.216.75 693,066.~
75 000&9.,_ 1
505.500.00 (),!1() -
72..000.00 (57000.001
o.oo o.oo
2 71!131J1.72
29.28
703.491.72 703..521.00
O.Oll
0.00 0.00 0.00
~ 7(1.l,521.00
103.521.00
Printed: 6/21n<l16 3:35 PM
Amador Co1Jnty Office of Education Amador County
Descm•Uu11 E. AVAJLAaLEltt;SERVF.S
I. Coumy School Sc.rvic::c fund ~- Stabilization Arrangemenu b . .Reseive for J;oonomic Uncertainties c. Unas!01U'4<VUnapptopriatcd
(llntcr teaerve projections tor ~ulll;equenl years I and 2 in Cohunns C and E; CWltn.! ~ear . Column A • is eXIJaCted )
2. Special llL~ervc Fund • Nont:llj)ital Outlay (Fund 17) a. St~bil.i:ntion .AIT~ents b. Reserve for i::conomic Uncct1ainlles
c. Un•.signcdN~oppropriated 3 Tow Available Reserves ISum lines Ela thru E.2cl
F. ASSUMP'TfONS
July 1 Budget County School Service Fund
Mul!iyoar Projections Unrestricted
2018-19 Budget
Object (FormOt) Codes fA I
97511 0.00 -9789 657293.16 ~90 10.554.00
9750
9789 -9790
667.847.16
'Iii Change
(Cols. C.NA) fB I
.Pt°"'-'• provide below or on a &eparate lltachment, the assumptions ueed to detennine the projoctioos for the filst A!ld second sub&eque.nt Ci.'<Cal years. Fw1her, pluse iidude au cxpl•n•tioa for *''Y significant erpendi!ure odjuSlmcnts proj~cted in lines Bld, Dld, and BHl. For wditional mrormation, ple•se tclcr to the Budjict A.!.sumptions ~tioo of Liie SACS Finoncial &porting Softw.ue \Jse1 Guide.
I
California Dept of Education SACS Flnancial Reporting Saf\ware • 2018.1 .0 Fils: myp (Rev 03130/2015) Page2
2019-20 Projection
(C t
,____ _Qm_ 0.00
- 703,491.72
703.4!H 72
% C!J.ange
(Cols. F.-OC) IDI
I
l
03 10033 0000000 Form MYP
2020·21 Projection
I F.I
'~ --- o.o.o_ 0.00
703,521.J!!..
--
7()3.521.00
Printed: 6/21/2018 3:35 PM
Amador county Office of Education AmadOr County
Descrh:ion
July 1 Budget County School Service Fund
Muliyear Projections Restricted
2018-19 Budget
Object (Follll 01) <"'"dos l/\J
;aunty Operations Gram ADA (linter projecliops for subseq11tn1 years 1 •nd 2 in ColumllS C 11.nd E: ~urrenl '"'ar - C'Alumn A - is extracted ft om Form A LiM BS I
(Enter projections for subsequent yea.rs 1 and 2 in Columns C and E; cu11ent year - Column A - is extracted)
A. REVENUES AND OTHER FIKANCINO SOURCES 1. l.CFF/Rcvenue Utuit Sou.fees 2. Fedetal Revenues 3. Other State RtWJl\lei; 4. Otkr Local Revenues 5. Other Financing Sources
a. Tro.nsfus In b. Othor Sou= c. ConuibutioM
6. Total •Sum lines "' thru A5cJ
B. 'HXJ'ENDITURES AND OTHER JllNANCING USES l. Cettificsted Salaries
a. Bue Salarie.• b. Slep & Cclumn AdjuslJJlenl c. Cost-of-liviAg Adju.~tmenl d. Oth•r t.d,ius1111c111s e. Total Cenifica1ed SaJ11~ (Sum lines Bla tlvu Bld)
2. OAllllilied Salari~ a. R-s~ b, Step & Column Adjustment c. Cost-of-Li•i11g Ac\justment d. OU..r AdJusunents e. Total Classified Salaries (Sum linu B2a thru B2d)
3. EnlpJoyu Benefits 4 . Bnok:s and Supplies 5. Servi.us and Ollter Oper•ling Expenditures 6. Capital Uu!Jay
1. Other Outgo (excluding Traru;fers of ln~irecl Costs) 8. Other Outgo · Transfers of Inc:!Uut Costa 9. 0th.et Financing Use&
a. Transfers Out b. Oillu U&e&
·10. Othu Adjustments (ExplaiJI in Soc:tion f below)
1 l.. To14.l 1Sum lints BI thru lllOl
C. NB'(' JNCREASc (DECREASE) IN FUND DAlA.>ICE I Hine M minusJineBlll
O. FUND tlALANCE 1. Net Bcpning FWld Balance (Rinn 01, line Fle) 2. EndiAg fUnd ~lance (Sum lines C and 01) 3. Comp~nlS of l!nding l-'und B&lan~
a. Non6Pendablc b. Res<rie1cd c. Commincd
I. Smbilization ArraJigemerus 2. Other Commitm•nrs d.A~
e. Unassigned/IJnappropri•le<l I. Re8ervo Cor EconQmic Uncertainties 2. Unali6iJiilled/Unappropr ia~d
f. Total Components of Ending Fund B.:lance ll int D3fmustamce with liAi 021
Caflfornla Dep1 Qf Educalion SACS Financial Reporting Software· 2018.1.0 Fite: myp {Rev 03/30i2015)
8010-B099 &100-~l99
8300-8599 8600-8799
8900-8929 89.3-0-8979 8980-8999
1000-1999
20011-2999
:.>000-3999 4001).4999 S000-5999 6000-6999
1100-n99, 7400-749' 7300-7399
76Ull-76'l9 7630-7699
971()..\1719 9740
9750 9760 9780
9789 979-0
340063.QO 955 240.00
i-J.,.~l<!~.094.00 4 92J006.00
0.00 o.oo
---485 000.00
9 .708 403 .ou
4 359,402.00
~
1 628.823.00 2 315 6113.t)ll
88 74600 1.288 171.00
0.00 0.00
27 568.00
0.00 0.00
9.708.403.00
0.00
209997.75 209 997.7,L
0.00 209.999.45
~
209.997.75
Page 1
% I Chan~ 21ll9-20 (Cols. C·A/11) Projection
!B l ICI
0.00% 340.063.00 4.21% 1195.500.00 399% 3,125.000.00 4.61% 5150.(](J(J.00
0,00% 0.00 0.00% o.oo 0.00% 485 000.00 .3.99% IO ll<K ~63.00
4.359 .402.00 87.188.04
0.00 0.00
2.00% 4 446.~90.04
J 628 823.00 24.432.35
0.00 0.00
I.SO% 1653255.35 10.00% 2.547.262.30 '1.05% 95 IIM,00
-1,02% l 275 000.00 0,00% 0.0U 0.00\ID 0.00
26.!J6% ~.000.00
0.<>0% 0.00 0.00% 0.00
3.54% 10052 107.69
43455.31
209 997.75 2534.53.06
0.00 t----2SMg06
0.00
2.~3 453,.06
"' ~ (Cols. E-CIC)
IOI
0.00%
s.sz~r S.60% 243'11.
o.rn>% O.OO'X, 0.00'1. 3..52%
2.00%
l..5040 l(l.00%
2.11%1 -0.78% 0.00% 0.00%
20.00%
0.00% 0.00%
3.66%
o~ 10033 0000000 Form MVP
2020-2) Projection
(El
340063.00 1,050,500.00 3 .3il01tMIO.<XI 5.275.000.00
O.OQ. 0.00
4.'35000.00 10 4S0563.00
4 446590.04 88 931.80
0.00 O,OQ_
4 535 .521.84
I 653.2S5.35 24798.83
0.00 0.00
1678 054.18_ 2801 988.53
97 000.00 1,265 OOOcQll
0.00 0.00
42000.00
0.00 0.00
104195"" 7,
'.!0.998.45
253453.06 284.451.51
O.Jl!L 284 4S LS1
0.00
28445BI
Printed: 6/21/2018 3:35 P'-1
Amaeor County Office of Education Amador County
Oes~nr>tion
!J. AVAILABLE RF.SERVBS 1. County School Servi~ Fund
a. Stabiliza1ion Arrangements b. Reserve ror .Economic Uncertalnlles c. Unassigned/\inappropriated
(IJllt•r reserve projeclions for ~11b3equenl years 1 :ind 2 in Coh1mns C and E, curre111 ytu · Column A- ls extracted. ) 2. Special ReSt.tve Fund - .Noneapiral. Outlay (Fund 17)
$. SLAbilizarion Alrarigtwents b. Reserve for Economic Uncerl•in1les c. UoiwignedfU11appropri111ed
3. Total Avail.Vic D•••~es tSwn lines Ela thru £2c! F. ASSUMPTIONS
July 1 Buctget County School Service Fund
Muttiyear Projections Restricted
2018-19 Buda et
Obje.::t (Form 01) Codes IAJ
9750 9789 9790
9750
9789 9790
Pleese provide below or on a separntc. au~clunent, the assumption~ used to dcw:mino tJte PJO.iecrion.~ for th<= first and seconu subsequcJll meal y~acs. Further, please include an explanation for any ~igni.lfoant cxpendicure adjll!tlJICOIS
'JI: Cllange
(Col$. C A/A) (Bl
projec.1ed in line~ Bid, B2d, and BlO. Por additional inform:arion, please refet m rbe Budget N:!lurnptions section of lht SACS Financial Reporting Software User Ouide.
I
-
Galifomla Dept of Education SACS Financial Reporting Software - 201e.1.o File: myp (Rev 03/30/2015) Page 2
2019-20 Projeclion
tCJ
% I Change
(Cols. ll-C/C) mi
03 1 0033 0000000 Form MYP
2020-21 Projection
l'Bl
Printed: 6{21/2018 3:85 PM
Amador County Office at Edui:alioo Amador County
Oesc:rit;tion
July 1 Budget County School Service Fund
Multiyaar Projections Unr&stricled/Restrlcled
2018-19 Bwdget
Object (FormOl} Codes 1 4
'ounty Operauon.~ GranJ /\DA (Enter projections for subsequent years 1 and 2 in Column< C and E· currtnl veat • CoJutlln A· is e1Clr.>cled fro111 Form A Line BSI
1Emcr projeaions for sub$oquem year.; 1 and 2 ill Columns C and B; cwrelll year - Column A - is extlllded)
.A. REVENUES ANO ITTHER FINANCING SOURCllS l. 1..CFF/Reveoul' Umil Sources 2. Federal Re,.cnues 3. Other State Ro,•enues 4, Olhe:r Local Revenues 5. O!hcr f'n .. ncing Sowces
a. 1rllllS(eu tn b. Other Sources c. ConuiblllioDS
6. Tot&l •Swi1 lin•.x IJ.1 lhru A5C:I
Jl. BXl'E.NDITURIIS AND OTMt:R FINANCING VSES l. Ce.nificatcd Sal•ries
a. Base Saillries
b. Step & Column Adjushn.on1 .:. Co!ll-Of-Uviug Miustment
d. 01.hu A4111SUJ1enl< e. Tota.I Cer1ificated Salaries (Sum li1ic.' Bl• thru Bl d)
2. Cluli!6ed S&lari~ o.. 8ese Salaries
b. S1ep & Column Atljlllitment c. Cost-<>f-Livllle Afljostmem d. Other AdjuslJllcnts
e. Toool Classllicll Salaries (Sum lines D2a lhru 1:12d) 3. EmplO)'CO Benefi!S 4. Books and Supplies
5. SecvJ<:es ll!ld Otha Operating Eltpenditur•s 6. Capital Outlay
7. Other Oulj(o (excluding Transfore of lnclirecl Olsts) 8. Olllel Outgo - Trusfets of Indirect CoS!s 9. Oiber Fin~ncil:lg UU$
a. Transfers Out
b. Other U!es .1. Other Adjumncnts
11. Total fSWll lines 1\1 ,,_, BlOl
C. NET INCREASE (D.DClt£A.Sll) IN FUND BALANCI! <Llnc A6 minns Jina Rll l
D. FUNU BALANCE I. Net Bcgilllling Futll! Balon~ (Form 01, lioe Flc) 2 . .Ending Fund Bfllaoce (Sum Jilles C and Dl) 3. Componenls of Endi11g l'uod Bala=
&. Nanspendllble b. Resuiaed c. Couunirwl
1 . Stabilization Amngementg 2. 01her CommlCJ11•n£S
d. Assigned
c. Unassigned/Una;iprop1ia!Jld l. Resenoc for &:onomic Uncerlainties 2 una. ... igned/UnapJ><Qpdat~d
f . Tot.al Compo~enl9 or Endin& Flll>d BalalU'l illni:. n~i must avJoo ..,;,h line 021
California Dept of E(juoation SACS Financial Reporting Software - 2018.1.0 File: myp (Rev 03/09/2016)
3 940 °"
8010-8099 2.698 984.00 8100-8299 955.240.00 83~8599 3106052.00 8600-87\IQ 5 714 911/.00
8900-8929 0.00 8930-$79 0.00 8980-!199'1 000
12.475.195.00
1000. 1999 5 065.485.00
2000-2999 2~~ 795.00
3000-3999 Z.888 475.00 40004999 204396.00 5000-5999 1 877,930.00
6000-6999 0.00 7100·7299, 7400.7499 77 462.00
7300-7399 !23588.00)
7600-7629 0.00 76.30-7699 0.00
12 454.95S.OU
20240.00
857 604.91 877 844.91
9710-9719 0.00 974-0 209 999.45
9750 0.00 9760 0,00 9780 0.00
9789 657~91 Iii 9790 10 SS2.30
877.844.91
Page 1
% Chnngc 2019-20
(Cols. C-A/A) Projec:ion 10 ) IC l
U2% 3.Q85.00
0.00% 2 691! 9114.00 4.Zl~ 995500.00 3.99% 3.230,000.00 4.04% 5 ,94.6mll.00
0.00% 0.00 0.00% 0.(l()
U.00% 0.00 3.1?% ll !!70.484 .00
S 065 .48S .00 101 VI0.70
0.00
0.00 2.00\1;> 5166.794.70 I
2 .J64 795.0ff
3.5.471.93 0.00 0.UCI
150% 2 400,266.93 10.00'l!. 3 ,177 .322.50
-11.li9% 180.500.00 -3.59% 1 810.SllOOO 0.00% 0.00
-3.18% 75000.00 ·19.45% 119.000.00
0.00% 000 0.00% 0.00
0.00 2.70% 12 791 .Jll4.13
79099.117
877Jl44.91 956.944.78
0.00 253.453.06
0.00 0.00 0.00
0.00 703 49J.72
9S" n~4.78
'l& Chaiige
(Cols. E-CJC) mi
LOO%
0 .00% S.52% 5.57% 2.13%
0.00% 0.00% O.()t)';t
2.81%
2.00'i'
l.SO'li
10.00%
-4.71%
·2.21%
0.00~
-4.00%
·21.05%
0.00% Q.00%
3.20%
oa 1 ooo::i 0000000 Form MY?
I UJ20·21
Projection rTI
4 025.00
? 698.9114.00 1 nsasoo.oo 3 410000.00 6.072.500.00
1).00
0.00
. ..M! 13 :n 1.984.0tl
5 166.7!)4.70
1m 335.89 0.00
0.00
S,270,130,59
2400.266.1/3
36.oo.l.OO 0.00
0.00 2.436.270.93 3A95J}54.7S
172nM00
l ,7711.~0QJ!Q..
o.oo 72000.00
HS.000.001
0.00
U.00 Q.00
1:3200 !)Sl\.27
J1027.73
956.944,78 987 972.51
{l.00
284,45L!51
0.00 0.00 0.00
'- 0.00 703521.00
987 972 <•
P1lnled: 6/21/2018 S:35 PM
Amador County Office of Edtr..ation Amal!or Covnty
. Pescrintion
":. AV An.AD LE RE.Still YES
'l. County School Service .Pund a. Stobilizarion AnMgernents 'b. Res&Ve for Eoonornic Uncenajmies
c. Unassigned/OMjlptopriated
d. NeJ!3tivc Resaicred Eru:lina Balance~ (Negative l"-'IOUTCes 2000·9999)
2. Special Reserve Fund - Noucapnal Ou1u y (FW'ld 17} a. S\abilizallOJI Arraogernems b. lle.<erve for Ecooootic Uncerlaintic&
c. UnasslgnedJUn~pproprialed 3. Total Available Reserves - by Amount (Sum lints Eb thru 1!2c)
4 TnuJ Avaiable R•~.rves. 'bv l'•rr•nt •line ES divided b\ Li"""""'
F. R.ECOMMENDBD RESERVES 1. Special &Jucolion P805·throuen E!Jclusions
rot counties thAt lleIVe as tbe l!dmini.su~tivt. unit (AU) of a
special cd11C111ion Joe.al pl.an area (SEl .PA):
a. Do you choose to cxclud" from the res~ calclllal.lon
July 1 Budget County School SeNice Fund
Multiyear Projections Unresllit:!ed/Restricted
2018-19 Budge1
Object {Form 01) Codes IAI
9750 0.00
9789 651293.16
9790 10.554.00
979Z 11 .70)
975(1 0.00 9789 0.00
9790 0.00 667.845.46
5 'l/;<7,
Ult pass-lhrwgb fl.md.9 distribuicd 10 SELP A mesnbet8? _ _ _ No
b. lf you are the SEU' A AU &lid are cxclwling .sl)eclal
cducalioll pass-tlvt>lll,b funds: I. EntertbcM!llc(s) of the SELJ>A(~):
2. Special education PllS3·lhrnu~ nwts
(Column A: Fu.NJ 10, resouroi:s 3300-3499 8lld 6SU0.fi540,
objects 7211-7213 and 7221-7223; enter proioclim1s ftlr subseque11t ycan l and 2Jn Columns C and BJ
2. County Office's Total Expcnditun:s and Olber Fi.nAncing Uses
t.:lled IO detrrminc I.be reserve s1andord pen:leJtl•l?C le\'tl on line 1'3d
(l..ine Bll , plus 1iN! PlbZ iC line Fb is N<>)
3. Calcld.atiog the ReseNe~ a. Ex!lcndon=i and Olher Financing Uses {Line Bil)
t>. Plus: Special Education P11S1;-lhrou$!J Funds (!...in F1b2, lf Line Flo is No}
c. Toi.I E:ipel>dihues ood Other t'iit~ing Uses (Une Ba plus Jin~ f3b)
d. RA:aNe Standard l'ercenrage Level
(Refer IO Forro OlCS, Criterion 8 fur cal.culaiion derails)
e. Reserve S1.a11do•d · Bv Pe.cent (Line F3c tinlCA F:ld)
f. Reserve Standard - By Amoulll:
(Refer IO Fonn 01CS, Crlrerion 8 fot calculation details)
g. Reserve St.lndaid (Gt:eoter of Line F3• 01 l'lf)
b. Available R...-~ nine E3 i ..,_, Roseive Stand~•d IUne F'l <>l
Calilornfe Oepl of Education SACS Financial Reporting Software· 2018.1.0 File: myp (Rev 03/09/2016)
0.0(!_
12 454 9S5..00
~4,955.00
0 .00
12.454 955.00
4%
498.l <lJt ?O
298.000.0Q
498 198.20
Y.BS
Page 2
% Change 2019-20
I (Co~ C~NA) Projeci>Ofl <Bl CCI
0.00
0.00 703,491.72
0.00
0.00 U.00
0.00 ?ln,49L72
S.'ifl'if.
0.00
12.791.384.13
12.791.384.13
0.00
u 791.384.13
4%
511.6.55.37
298nM.OO
511.655.'.37
YES
% Ch&11ge
(C.Ols. E-CIC) fPI
03 10033 0()00000 Form MVP
I 2020-21 Projedicn
11'.I
0.00 0.00
703.521.00
0.00
0.00 0.00 o.oo
70..'l.521.00 5.33%
0.00
I ,,,, ..... ,, IJ.200.956 27
0.00
13.200.!ISn.27
4%
.__528 1138.25
298.000.00 528.0lA ?~
YES
Primed: 6/21/2018 3:35 PM
Amador Coun ty Olflce of Eoucation Amador County
2016· 19 July 1 Budget County School Service Fund
County Office of Education Criteria and SLandards Aevl&w
;jJe methodology and assumptions used to estimate ADA, enrollment, revenues, expenditures, reserves and fund balance, and multiyear :1itments (including cost-of-living adjustments).
Deviations from the s1endards must be explained and may affect the approvaJ of the budget.
CRITERIA AND STANDARDS
1. CRITERION: Average Daily Attendance
03 10033 0000000 Form 01CS
A. STANDARD: Projected County Operations Grant average daily attendance (ADA) has not been overestimated in 1) the first prior fiscal yser OR in 2) two or more of the previous three 1iscaf years by more than the following percentage levels:
_ __;P-'e""r"'-ce"'n"'ta;:;,g,._e:;...;;Le~v'"'e""l-------'C""'o'""u""nty Operations Grant AD"'"A-'----- - -3.0% o to 6,999 2.0% 1,000 to 59,999 1.0% 60,000 and over
County Ottice ADA (Form A, Estimated Funded ADA column, Line 85}: ._I - - ---=3..,,9'-'4""'1 _ _ _ __,
County Ollice County Operat!on5 Grant ADA Standard Percentage Level: l~---~3~.0~'lf.~---~ 1A-1. Calculatlne the County Office's Coun1y Operations GrantADAVarlaneu
DATA ENTRY: Enter the County Operations Grant Funded ADA in the Original Budget column for au fiscal yeaf1i. All other data are elllracted or catoulllted
County Operations Grant Fum:led ADA
ADA Variance Level Orlglnar Budget Estimated/Unaud~ed Actual9 {If Budget ts g~alcir
----~F~is~ca~t~Y~ear=--------~-------(Eorm ~""u~·n~e~B5==--------.---"'•~ha~n~A~d=u~a~1s~a~ls~ew.sa1.---.,..----~S~m~tu~s,__ __ --, Th!rtt Prior Year (2015-16} 1--------3=-700= .3,,,5'-1------ --"'3,830.17 N/A Met ,.. ·1 Prior Year (2016·17) 3.540.00. _____ ___ 3=.84:.:0r.:...1:..::0'1-------'""-''A'-------1-- - --'-M'""et"-- - - -1
iior Year (2017-18) 3,905.00 3,940.9 N A Met
1A.2. Comparleon of Countv Office County Operations Grant ADA to the 51andard
DATA ENTRY: Enter an exptanation if the standard la not met.
1a. STANDARD MET · Projected Coumy Operations Grant ADA has not been overestimated by mor& than the Slandard peroenlage revel for the first prior ysar.
E.lrplanatlon:
(lllQUired jf NOT met)
1 b. ST ANOAAD MET · Projected County Operations Grant ADA has not been overe61imated by more than the standard percentage level for two or more of the previous three years.
Explanation: [required If NOT met)
California Dept of Education SACS Flllaflcial Reporting Sohware • 2018. 1 .0 File: CS·b (Rev 04/19/2016) Page 1 of28 Printed: 6/21 /2018 3:36 PM
Amador County Office of Education Amador County
201a-i9 July i Budget County School Service Fund
County Offiee of Education Crtterla and Standards Review 03 10033 0000000
Form 01cs
1. CRITERION: Average Daily Attendance (continued)
~ . ed , STANDARD: Projected ADA for county operated programs for any of the budget year or two subsequent fiscal years has not 1ncreas from the historical average from the three prior fiscal years by more tnan two percent (2%) each year.
1 B-1- Calcu.latlns the County Office'! Historical Average Projec\ed ADA far County Operated Programs
DATA ENTRY: All data are eKlracted or calcvlal.ecl.
Average Daily Attendance (Form A, Estimated AclualS. Funded ADA)
Fiscal Year Third Prior Year (2015-16) Seoond Prior Year (2016-17) Firs! Prior Year (2017·18)
County and Charter School Alterna1Jve Education Gram ADA
jForm A. Lines B 1 d and C2d I 4.67 I
I 1.97 I I 0.88 I
Historical Average: I 2.51 I
County Otllce•a County Operated Programs ADA Standard·
I Budget Year (2018-19) (hl!Slorlc:at average plus 2%)
1st Subsequent Year (2019-20) (historical average p~s 4%}
2nd Subsequent year (2020.21} (hlatorical avera11e plus 6%)
:
:
:
2.58 1 2.61
2.66
Districl Funded County Program ADA
jForm A. Line B2ol 178.21 148.97 183.84 163.67
166.94 1
17'0.2:2
173.49
1S-2. Calcu!illtna tfle County Office's ProJected ADA for County Opera3d programs
County Operations Grant ADA !Form A Une SSl
3,830.17 I 3.840.10 I 3.940.96 I 3.870.41
3 947.82
4 ,025.23
4.102.113
Charter School ADA and Charter Schoo Funded
County Program ADA \Form t,, Lines Ct and 3,
38.20 0.00
42.71 28.97
27.51
28.05
28.59
DATA ENTRY: Budget year data win ~ extracted from Form A. Enter the remaining daia in eaoh of the 1st and 2nd Subsequent Years. If Form MYP exi61s. County Operations Gram ADA wlll t>e extracted for the two subsequent fiscal years.
Fiscal Year Year (20t8-19) sequent Year (2019.-20)
-BLou!!ei 1st Sub 2nd Su bsequent Year (2020·21)
Status:
County and Charter School AJlernative Education Grant ADA
!Form A Lines S1d and C2~!
- 0.88 . 1.00 I t.00 I
Met I
Average Daily Altentlance (Form A. Estimated Funded ADA)
District Funded County Program ADA
!B!Jm A Lll'le B2!ll 164.75 166.00 168.00
Met
County Operations Grant AfJA (Form A Line 65)
3.940.98 3 985.00 4,025.00
M111
18-3. Comparison of County Office Protected Co11nty Operated Prosrams ADA 10 the Standard
DATA ENTRY: Entor an explanation If the standard Is not met.
Charter School ADA and Charter School Funded
Counly Program ADA <Form A Unes Ct and C31)
'\,'l.00 47.00 50.00
Not Mel
ta. STANDARD NOT MET - Projected ADA fur county op.ereted programs is above the etandard for one or more of the budget or !'i'O subsequent fiscal years. P10111de reasons why the projealon(s) exceed the lllandard, a description of the methods and assumptions used In projecting ADA. and wnat changes, If any, wia be made to bring the pre>jecled ADA Vlilhln the Slandard
Expl•n.tion: (reQuired if NOT met)
I Expected gro~h at county dependent charter due to redesign of LCAP and course ofler1ngs for students.
I
California Dept of Education SAGS Financial Reportir1t1 Software - 2018. 1 .o File: CS·b (Rev 04/19/2018) Page 2 of 28 Printed: 6/21 /2018 3:36 PM
Amador County Office of Education Amador Counry
2. CRITERION: LCFF Revenue
201 a-19 July 1 Budget County School Service Fund
County Office of Education Crtteria and Slandards Review 03 10033 0000000
Form01CS
~ STANDARD: Projected focal conl!ol funding formula (LCFF) revenue for any of the budget year or two subsequent fiscal years has not changed from the prior fiscal year by more than the change in population, plus its cost-<11'-living adjustment (COLA}1 plus or minus one percent.
For excess property tax counties, projected LCFF revenue has not changed from the prior fiscal year by more than the percent cnange In property tax revenues plus or minus one percent.
• County offices that are already at or above their LCFF target funding level receive no gap funding. These county offices hava a COLA applied to their LCFF target, but their year-over-year revenue increase might be less then the statutory COLA due to certaln local factors and components of the funding formula.
2A. countyOftlce's LCFF Revenue standard
Indicate which standard applies:
LCFF Revenue
Excass Property TaX/Mlnimum State Aid
The County office must seleci which LCFF revenue standard applies. LCFF Revenue Standard selected: ~L~CF-· _F_A~e~ve~n_u~e _ ___ ____ _
2A-1. Calculatinq the County Office's LCFF Rewnue Standard
DATA ENTRY: SeClion I, enter appJicabfe data for ail fiscal yen" . Section I-a is completed by a county office funded at Targi;rt, and Section 1-b is compreted by a county office funded at Hold Harmless. Section II, enter da1a in Step 2b1 for all fiscal ~ars. Section Ill . all de.la ere axtracted or calc\Jlatad. Section IV, enter data in Step 1a for the two subsequent fiscal years, SWp 2b1, Step 2b3, and Step 2b4 for au fiscal ye~. All other data are extracted or calculated.
NOTE: Enter data in See1ion I, Une c1 and Section JV only if the coumy office has charter school funded county program ADA correS{londing to financial dala reponed in Fund 01. Regardless of the standard selected, criterion 2A· 1 must be completed to obtain the 1otal change in populatfon and funding level.
Projected LCFF Revenue
Select County Olfloe's LCFF revenue funding status:
At Target If status is at target, then COLA amount in Slap 2b2 is used in Step 2c in Sections II end Ill.
Hord Harmless If status Is hold harmless, then amount in Step 20 iS l'ero in Seaions fl arid Ill.
Status:
I. LCFF Funding a. COE funded at Target LCFF
a1 . COE Operations Grant a2. COE Alternative Education Grant
b. COE lundad lilt Hotd Harmless LCFF
c. Charter Fvndad County Program
c1. Transition Entitlement
d. Toial LCFF {Sum ot a or b, and c)
II. County Opetations Grant Step 1 - Change in Population
a. ADA (Funded)
Hold Hatmless
Prior Year (2017-18)
o.oo I
(Form A, line BS and Criterion 16·2) L _____ 3,940.96 b. Prior Year ADA (Funded) c. Difference {S1ep 1 ;;i minus Step 1 b (At Ta rget) or 0 (Hold Harmless)) d. Percent Change Due to Populatlon
{Step 1c divided by Step 1b)
Step 2 · Change in Funding Level a. Prior Year LCFF Funding
(Section I-a 1 (At Target) or Secilon l·b (Hold Harmless), prior yaar column)
b1 . COLA percentage (if COE is at larl)et) b2. COlA amount (proJ!Y for purposes of this criterion) c. Total Change (Step 2b2 (At Target) or O (Hold Harmless)} d. Percant Change Due IQ Funding Level
{Step 2c divided by Step 28)
Califllmia Dept oi Education SACS Flnaric:ial Reporting Software - 2018.1.0 Fiia: CS·b (Rev 04119/2018)
Budget Year (2.019-19)
O.OO'lb
0.00%
Page 3 ot28
o.oo I
3940.96 3.940.96
0.00
0.00
0 .00 0.00
1st Subsequent Year (2019-20}
o.oo I
3,QP.~.00
3 940.96 0.00
0.00%
Q.,00
0.00 0.00
0.00%
2nd Subsequent Year (2020·21)
o.oo I
4 025.00 3.985.00
o.oo
0.00%
0.00
o.oo 0 .00
O-OO'lb
Printed: 6/21/2018 3:36 PM
2018· 1 9 .Ally t Budget Couriy School Solvloe Fund Amador Counly Ollloe ol CdUcation
Nn9dof County County Oflice of Educallofl Cnton;i ana Standards Review 03 10033 0000000
Form OtCS
Step 3 • We111~ Change m Popul®on elld Fundino Lavel ... Pecounl ctiengo In popuia!JOn onc:t ti.riding love! I- --i ~ (5'ep Id !)Us Step 2d) ~ O.Q4n! O.OO'lr. o~
LCFF Percoot allocallOn (SecUon l-e1 dl'<1ded bV Section 1-d (At Target) OI Sectoo l ·b divided Dy Section kl (Hold Haimless)l r-~-
0.00% 0.00%
c. Weighled Peroent cha nge I ~ (Step Sa x Step 3b) ' O!!!m 0.00% 0.00%
tlL Alt~atlve Educallon GJaint Step 1 · Change in PoptMllon
Prior Year Budget Y.ar 111 SUllSeqUent YN r
-- L20!H21-2nd SubseQuem Year
l2Q20-211 a. ADA (Fundnd) {Rltm A. foes
I ..JmZ·t=e _____ ...!2!lte-11>1 ___ 1
t.®_. 1.QQ_
81d. C2d. end Crterlon 19-21 l1-______ __;o.a8~~------- .!! 88,z_ _____ _ ___!,,00~-----_ o.88 - ------b Piiot Yellf ADA (Fooded) 0.88 1
c. Od!tlfenoe (Slep 1 a minus Step 1 b) d. Po1oent Ct\lnge Due to PopulatJon
(Step 1 c div~d bv Stei> 1 bl If--==-- --- 0.00,,,_ ____ _ ____Q&()'lb ___ ... 13.84%
Step 2 · Change In F\Jndlng Level a. Poor Year LCFF Funding L
(Section 1-12 (At Target) or Sec1ion t-b (Hold Harmlese), prior year oollmn _ b1 . COLA peroenla(le (if COE ls at tergoc) (Seatlon W·Step 2b1) b2. COLA amooot (.Proxy for purposes ol th!s criterion) c. Toi.al CN!nga (Step 2b2 {A1 Tarvet) or o (Hotl HarlTW:sl)} F d Pefce~ 018nge Cue to Fvnding l.JM)I
{Slep 2c 6vtded by Step 2a)
o.oo:...i--I __ 0 00% ____J 0 00
OJ!!L_ ___ o.oo. ___ _
O.~ ------- O.OO'll.
__ o.~12=-+------- o.oo I o.oo'li> I
o.oo I o.oo -O.oo . ...Jl ____
0_.oo_"' __ o.OQ..1 0.00 ~
0 00'!(,
Step S - Weighted Change In Popvlatlon and Funding Level a. Percant Change In papVll110n and funcing level (Slep 1 d ptis &.ep 2d) b LCFF Percent a.location (S.C-Jon l·a2 dlvldod by Soot on HI !Al Targel)
or Section 1-b divided by Section 1-0 (Hold Har~))
c. w olghtlKI Pon:e~ cllsnge (Step Ja • Sta p Sb)
1- :.:-t-_ ~1~.64"._=--=-1 ~::".=---;" -l-J ._I __ ___,o=·°°"=: =i=-~--_l __ ~O-=~""""-- j
IV. CMrter Funde4 County Protr•m S!GR 1 ·Change in Populll!IOO
Prior Year ~7·.:.i181"-----
Budget Year
--~ 111 S~ Year 2nd SubseQuont Ynr ~20~) _______ ~!2020-="-'21=1 ---,
ADA (Ftuldod) (FOfm A. lne C3t) Prior Year ADA (Funded)
c Oiflerence (Step ta minus Step 1 b) d Petcenl Change Cue ro Population
(Step 1c ~by Step tb)
Step 2 - Change kl FundlnQ Level a. Prior Veer LCFF Funding (See1lqn l·C1 , prior year c<Mumn)
b t , COLA percont&ge (If COE ch<Jrter schools are 11111ergel) b2. COLA amount (pro)('( for purpo&ea of 1hls orftorlon) bS. Gap FundllllJ (If COE charter sohools are 1101 at uugot) b4. Economlo Reaovery Targm Funding
(curl'Cf'll year lncremont) c Total (Step 2112. Stop 2b3. as eppicable. plus Slop 2b4) d Poroent Chonge Cue 10 Funding level
(Step 2c dl\llded by Slop 2a)
Step 3 • Woigtlled Ctlenge In PQPUlat•On and Fundl/1111.Bvcd
0.00
L Percent chang41 In populallon and lun<Jng levol (Step td p&iJ8 S\ep 2d) b. LCFF Percent alocation (Section 1-ct clvldod by Seellon kl1 c. Weighllld Peunt chenge
(Stop 38 x Stop 3b)
V. Weighted Change a. Total 'Mligh1ed percera change
(Stop 3c In sections 11. Ill and IV)
LCf'F Flevenu• Sbndard ~lne v ... plualmlnus 1%):
Calllomla Oopt of Educatlon SACS Ananclnf Repo11lng Sohware - 2018 1.0 Fite: ce"b (Aev D<l/19/2018)
o.oo I 0 00 I _ 00.0000 I 0 00 c -:: __ a.oo ___ o~ -"·-- --0-.00% =:J o.oo 0.00 0.00
-------- -- 0,00 0.00 0.00
-~
----- Q,M -- o:nn 000
I o.~ I o.~ o.~
,----.-Oo ..... 00%=----i--------'oo'"''~· o.00% 3 r--~ ""~"""''------"----"-0_""()01'=------f L_ 0.00% ___ _;_ ____ Q,OO'J' -=-----0~
BuclgetYnr (?01&-19)
0.00%
1 &1. SubleqUOflt Ynr @II~?())
0.00"
'----·-"1.""00'!(.:-=-""to:..t;.:;..omo==----------=-1.00"' to 1.00'll'o
Page <t of 28
2nd Subsequent Year !2020-21)
0 .00%
-1.00'lb to 1.001' =:}
Printacl: 6/21/2018 3'38 f>M
Amador County Office of Education Amador Count)'
2018·19 Jury 1 Budge1 County School Service Fund
County Office of Education Clileria and Standards Review
29. Alternate LCFF Revenue Standard- gceas Prop!!lY Tax I Minjmum Slate Aid
03 1 0033 0000000 Form 01CS
. ENTRY: tf applicable to 11CUr county office, input data in the 1st and 2nd Subsequent Years for projected local property taxes; am other data are extrncted or calculated.
Exceaa Propeity Tu or Minimum Stal• Aid County Office Projected LCFF Revenue
Prior Year Budget Vear 12017·181 !201(l-19)
1st Subaequent Year (2019·20)
2nd Subsequent Year 20·21
Projected local property taxes I I (Form 01, Objects 0021 - 0089) 1 ,110,,""0'""'10"'.o~o~------'1'""'1"'"59"-052=0"'.o,,_o 1---------1 ... 10.01~1 ... o ... oo"' .... oo....,.. _ _____ 1~.1~as~.ooo~.o-o .....
Exceas Proportv Tax/Minimum Stale Aid Standard I (Percent chang,. over pn1vioua year, plus/minus 1"): ~' -----'Hl~'A~---~------NJ~A~------J'------""N"'/A"------'
2C. Caloulating the County orttce'a Protected Change In LCFF Revenue
DATA ENTRY: Enter data in the 1st end 2nd Subsequent Years for LCFF Revenue; an other data are extracted or caJculated.
Prior Year Budget Year 1 st Subsequent Yee r 12017·161 {2018·19l 12019-20)
1. LCFF Revenue
(Fund 01 , Objects 8011, 0012, 802Q-eoe9) I 2 685.612.00 2 699 604.00 2,699 604.00 I
County Office's Projecl ed Change in LCFF Revenue: 0.52'll> 0.00% standard: - 1.00'll. to 1.00% • 1.00% to 1 .00%
Status: Mei Me1
20. Comparison of Ccunty Office LCFF Rewnue 1x> tl\a Standard
DAT A ENTRY: Enter an UJ(planation ii 100 standard is not met.
1a. STANDARD MET · Projected change in LCFF revenue has met the standard for the budget and l'Ml subsequent fiscal years.
l!xpl a nation: (required if NOT met)
Califomla Dept of Education SACS Rnanciel Reporting Software · 2018.1.0 Fite: CS·b (Rev 04/19/2018) Page 5 of 28
I I
I
2nd Subsequerrt Year 12020·21 )
2699 604.00 O.OO'll>
·Ul0% lo 1.00% Met
Printed: 6121/2018 3:36 PM
Amador Counly Office of Education Amador County
3. CRITERION : Salaries and Benefits
2018-f9 July 1 Budget County School Servioe Fund
County Office of Education Crkeria and Standards Review 03 10033 0000000
Form 01CS
STANDARD: Projected totaJ salaries and benefits for any of the budget yeer or two subsequent fiscal years has not changed from the prior fiscal year amount by more than the change in funded COLA plus or minus five percent.
3A. Celculatlng the Coun!Y Office'! Salaries and Benefits Standard Percentages
CATA ENTRY: AJI data are extracted or calculated.
I 1. County Office's Change In Funding ~e (Cr~erion 2C):
2. County Onice's Salaries and Benefits Slandard (Line 1, pll.llS/minue 5'!b)!
3B. Cplculatlng tne County Qnlce'a Projected Change In Salaries and Benefits
Budget Year 12018·191
0.52%
-4-48% to S-52'll.
1st Subsequent Year 2nd Subsequent Year 12019-201 12020-211
0.00% 0.00%
-S.00% to 5.00% -5.~ to S.OO'JL__
DATA ENTRY: If Form MYP exlsls, Salaries a11d Benefits for the 1st and 2nd Subsequent Years will be extracted; if not. enter dais for the llM'.) subsequent years. Al other data are extrecied or cak:ulatBd.
Fiscal Year
First Prior Year (.2017-18) Budget Year (2018·19)
Salaries and Be nelil$ (Form 01, Objects 1000-3999)
!Form MYP, lines B1 ·83l
9 971 599.00
Percent Change Over Previous Year
1------""'10= 31a,,1"5"'5"'.oo=-i1------3=.48%""'--- - -10.744,384.13 4.12%
Status
Miil Met 1st Subsequent Year (2019-20}
2nd Subsequent Year {2020-21) ___ 11 .201,4~.27 ---~4-~25~%~-------- Met
3C. Comparison of County Office Chang! In Salari85 and B&nelite 10 the Standard
DATA ENTRY: Enter an exolanation if the staodard is not met.
1a. STANDARD MET - Ratio of total aalaries and benefits to total expenditures has met the standard tor the budget and two &Jbsequent fiscal years.
Explanation: (required If NOT met)
Califomia Dept of Education SACS Financial Reporting Software - 2018.1.0 Fils: cs-b (Rev 04/19/2018) Printed: 6/21/2018 3:36 PM
Amador County Office of Education Amador Coumy
2018-19 July 1 Buelget County School Service Fund
County Office of Education Criteria and Standards Review 03 10033 0000000
Form 01CS
4. CRITERION: Other Revenues end Expenditures
"' STANDARD: Projected opera1ing revenues (including federal, other state, and other local) or expenditures (including books and supplies, and services and other operating). for any of the budget year or two subsequent fiscal years. have not changed from the prior fiscal year amount by more than the change in funded COLA plus or minus ten percent.
For each major object category, changes that exceed the percentage change in the funded COLA plus or mlnus five percem must be explained.
4A. Calculatlng th& Coun!y Office's Other Revenues and Ellpenditures Standard Percentage Ran~
DATA ENTRY: Al data are eXlracted or calculated.
II 1. County Office's Change In Funding Leve
(Criterion 2C): 2. County Otrtu's Oth11r RevenuM and Expenditures
Standard Puc:entege Range (L.ine 1, plull/mlnus 10%); 3. County Office's Other Revenues and Expenditures
Explanation Percentage Range (Line 1, plu5/minus 5%):
!
l
Budget Year {2018-191
0.52% -I .IJAn. to 10.52%
-4.413% to 5.52%
1st Subsequenl Year 2od Subsequem Year (2019-201 12020-211
0.00% 0 .00%
-1 o.nl'* tu 1 o.00% ·10.00% lo 10.00%
-5.00'lf> to 5.00% -5.00% to 5.00%
48. Calculatln9 the County Office'! Cnan9e bX Major Oblec1 Category and Comgarlson to the Ellplanatlon Percentage Rpn51t.{~ctlon 4A. Line 3)
DATA ENTRY: If Form MYP exists, the 1st and 2nd SubSequern Year data for each revenue and expenditure section will be extraC1ed; it not , enter data for the two subsequent years. All other data are extracted or oalculated.
Explanation& must be entered tor each category If the percent change for any year exceeds the county offic1n1 explanation percentage range. Percent Change
Oblect Range I Fiscal Year Amount Over Previous Year Change Is Outside Exptanatlon Rang~--
Federal Rirvenue (fund 01, Obje~ 8100-82!19) (Fottn MVP. line AZ) First Prior Year (2017-18) Budget Year (2018- 19) 1st Subsequent Year (2019·20) 2nd Subsequent Year (2020-21)
Explanation: (required if Yes)
Anticipated increase to special programs.
Othi:or State Revenue (Fund 01, Objeda 830~8'99) (Form MYP, Line A31 Fi1'81 Prior Year (2017-18) Budget Year (2018·19) 1st Subsequent Year (2019·20) 2nd Subsequent Year (2020·21)
Explanation: Otl1er Slate revenue continues to excee<l past projections. (required if Yes)
Other Local Revenue (Fund 01, Objma 8600-8799) (Form MYP, Line~ Firs! Prior Year (2017-18) Budget Year (2018· 19) 1st Subsequent Yeai (2019-20) 2nd SubseQuent Year (2020·21)
r ncrease in contribution from ACUSD. Ellplanltlon: (required it Yes)
Books and Suppliea (Fund 01, Objects 400<>-4999) (l'orm MVP, Une 841 First Prior Year (2017-1 Bl Budget Year (2018-19) 1st Subsequent Year (2019-20) 2ntl Subsequent Year (2020-21)
1.000,013.00 955 240.00 995500.00
1 050500.00
3 369 786.00 I 3, 105.052.00 I 3 230,000.00 3 410 000.00
5 272 370.00 5,714,919.00 s 946,000.00 6.072 500.00
3SO 275.00 I 204 396.QO I 100,500.00 172 00000
Explenation: 2017-18 carryover and one-time expenses removed for the bl.l<lget year. (required if Ye.s)
CafifOfllfa DeP1 of Education SACS Financial Reponlng Software - 2018.1.0 File: cs·b (Rev 04119/2018) Page 7 of 2a
-4.48% 1 No
l 4.21% I No 5.52% I Yes
-7.83% I .:f.es I 3.99% I No I 5.57% I Yes I
I 8.39'if> Yes 4.04% No 2.13% No
-38.11% 1 Yes I ·11.69% I Ye;, I ·4.71% I No I
Printed: 61'21 /2018 3:36 PM
Amador County Office <7f Education Amador County
2018·19 July 1 Budget County School Service Fund
00\JTl\y Ollice of EducaUon Criteria and Standards Aevlew 03 10033 0000000
Form 01cs
S&Nicea and Other Operal.ing El!pendltures (Fund 01, Objects 5000·59991 (form MYP l.lne 851
Firll Prior Year (2017·181 1-----~2.,3~2~9 "'56:.:8~.0~0!...1---1-----------~---.....,------, • ··vear(201B·19) 1------1'-'.e~n~.se!30,,,.~oo.:..1-l ___ _ .1"'s"".3""9'li..:::... _ __ -..,,.-----'Y""es=---- --;I
)sequent Year (2019·20) l--------'1..,s'-!1'"'0 • .,,soo= .o,.,o,__ ____ _ -a-"".s"'g"'%'------1t-- - --:-;N;=-o--- --;I 2nu ::>ubseQuent Year (2020·21) L._ _ _ _ _ ___:1.i.:7..:.7""0"'s~oo,,..oo=-------=·2:.:.:.2:.:1""%'-----'--1 _ _ _ --"'N""o _ ___ ~1
Explanation: (required if Yes}
Continued eftcrts to find cost eavlng measures on operating expenditures through energy efliclency and consofi"8tion of services.
4C, calculating tile County Office's Change in Total Qeerating Revenues and Expenditures (Sectlon.4-A, Line 21
DATA ENTRY: All data are e1<1racted or calculated.
Object Range I Fiscal Year
Total Federal, Other stm, and Other Local Revenue (Section 48) First Prior Year {2017-18) Budpet Year (2018-19)
Amount
9 642 169.00 9 776.211.00 I
Peroent Change Over Prvvlous Year
1.39'lb I
Status
Mel I 1st Subsequent Year (2019·20) 2nd Subsequent Year (2020-21)
10 171 500.00 I t0,533.000.00 I
4.04% 3.55%
I Met -i I Met
Total Boob and Suppli95, and Services and Oth&r Operating Eicpend First Prior Year (2017·18) Budget Year (2018-19) 1st Subsequent Year (2019·20) 2nd Subsequent Yeer (2020·21)
rtures !Section 4Bl 2 .659 843.00 2 OR' 326.00 1 991 000.00 I 942,500.00
·21.71% -4.39% ·2.44%
40, Comparison of County Ottlce ToJal Opere.ti119 Rewinuee and Exeendlture& to the Standard Percentage ijange
DATA ENrRY: Explanaliona are foked trom Section 48 if tile slatus In Section 4C Is not met; no entry Is a!lowed belOw.
I I I
1 a. STANDARD MET · Projected other operating revanues have not changed by more tnan 1lle standard for the budge1 and two subsequent fiscal years.
Elcplanation; Federal Revenue
(linked from 4B
If N0Tm91)
Eiq»anatJon: Other State Revenue
(linked frnm 48 it NOT met)
EllJ!fanation: Other Local Revenue
(finked from 48 If NOT met)
Not Met Met Met
1 b. ST ANDAAD NOT MET • Projected total operating expenditures Changed by more than tile Stand&rd in one or more of the budget or two subeequent fiscal years. Reasons for the projected change, descriptions al the melhods end assumptions used In tile projeellons. and what changes. if any, wrn be made to bring the projected operating expenditures within the standard must be entered in Section 48 above and will also display in explanation box below.
EXl)htnation: 2017·18 carryover and one-time expenses removed for the budget year. Books and Supplies
(linked from 48 if NOT met)
ElQllanallon: Continued efforts to find coSI SS\ling measures on operating expendttures through energy efficiency and consolidation of services. Services and Other Exps
(Jinked from 48 if NOT met)
Calilomia Dept of Education
I I
'
SACS Rnancial Reporting Soflware · 2018. 1.0 File: CS·b (Rev 04/19/2018) Page e of 28 Printed: 6121/2018 3:36 PM
2018· 19 July 1 Budget County School Service Fund Amador County Office of Education
Amador County Coumy OHice of Education Crfterta and SLandards Review 03 10033 0000000
Form 01CS
5. CRITERION: Facilities Maintenance
~ STANDARD: Confirm that the annual contribution for facilities maintenance funding is not less than the amount required pursuant to Education Code Section 17070. 76, if applicable, and that the county office is providing adequately to preserve the functionality of its facilities for their normal life in accordance with Education Code sections 52066(d)(1) and 17002(d)(1 ) .
Determinlng the County Offlce'a Compliance with I.he Contribution Requirement for EC Section 17070.75 - Ongoing and Major Maintenanca/R .. utctad Maintenance Account (OMMAIRMA)
NOTE: The Proposition 51 school facl~ty program 1equlres the county office to deposit a minimum amount equal to 01 greater than three percent of the torat unrestricted general tund expenditures end other financing uses for tha1 fiscal year (as EC Section 17070.75 read on January 1. 2015).
For al other school faclllty programs. AB 104 (Chapter 13, Statutes of 2015. eltectlve January 1, 2016) requires the county ollioe to deposit lnlO the account. !Or the 2017-18 to 2019-20 fiscal years. a minimum that is the greater of the lollowlng amounts:
A. The lesser of three peroen1 of the total unrestri01ed general fund expendhures and 01her iinanclng uses for that fiscal year ar the amount that tile county office depostted into the account for the 2014·16 fiscal year; or
B. TWQ percent of the total unrestricted general fund expenditures and other financing U56S for thsl fiscal year.
5A. County Olflce·a School Facility Program Funding
Indicate which School Facility Program funding applies:
Propos.'tlon 51 Only
Proposition 51 and All Other School Facllity Programs
All Other School Facility Programs Only
Funding Selection: All Other School Facility Programs Only
59. Calculsti11s the Countx Office's Aaguir•d !olinimum ContrlbutiQ!I
·~NTRY: ~Q data ale BJ<tracted or calculated. If standard is no1 met, en1er an X in the appropriate box and 8llter an explamrtion, if applicab!Q.
Note: JI "Propooltion 51 and All Diiler School Facility Program s" Is selected. then Line 1 will be used to calculele the required minimum oonlrlbution.
1.
2.
Proposition 51 Required Minimum Contribuilon
An Other School Facility Programs Required Minimum Contribution
3. Requl1ed Minimum ConlribU1ion
California Dept of Education SACS Anancial Repor1ing Sof1¥Ne - 2018.i .0 File: CS·b (Rev 04/19!201 BJ
Budgeted Unreslrlctod Expendirures and 01/ler Anancing Uses
(Form 01. Re.sources 0000-1999. Ob ects 1000· 79gg
2 746 552.00
Budgeted Unrestricted Expend~ures and Other Financing Uses
(Formot, Resovroos 0000·1999. Ob' els 1000· 7999
2 746552.00
3% Required Minimum Contribution
Unrestricted Bud Ill times 3%
82 396.56
3% otTotaJ Currant Year G&neral FuM Expenditures and Other Financing Uses
Unrestricted Bud et times 3%1
82 396.55
Page 9 of 28
Budgeted Contribution ' to the Ongoing and Major
Maintenanc Account
155000.00
Amount Deposited' for 2014·15 Fiscal Year
39330.02 I
Siatus
NIA
Le$Ser of: 3% or 20i4·15 amount
39,330.02
2% of Total Current Year General Required Minimum Fund E~penditures and Other Contribution/ Flnanclng Uses {Unrestricted Greater of: Lesser 013% or
~---'B::;ud=g"'e""t l"'lm,..e.,s'"-'2::..:"-::.l,__ _ _ ~--=20"-1'-4'-· 1::5 amount ot 2%
>---------~54=.931 .04 1 Budgeted Contribu1ion 1
to the Onlloing and Major Maintenance Aocount
155,000.00
1 Fund 01. Resource 8150, Objects 8900-8999
54,931.04 )
Slatus
Met
Printed: 6/21/2018 S:36 PM
Amador County Office of Education Amador County
2018· I 9 July 1 Budget Counly School Service Fund
County Office of Education Criteria and Standards Review
II standard is not met. enter an X In the box that best descrlbes why the minimum required contribution was no\ made:
Explanation: (required if NOT met and Other Is marked)
Galilllrnia Dept of Educatic>n
f-----11· Not applicable (county office does not participate in the Leroy F. Greene School FaciN11es At!. of 1998) . Otner {explanation muot be provided)
SACS Financial Reporting Sartware • 2018 1.0 File: CS·b (Rev 04/19/2018) Page 10 of 28
03 10033 0000000 Form 01CS
Printed: 6121/2018 3:36 PM
Amador County Office of Eclucatloo Amador County
2018-19July1 Budget County School Service Fond
County Offic.e of Education Criteria and S1andards Review 03 10033 0000000
Form 01CS
A. CRITERION: Deficit Spending
STANDARD: Unrestricted deficit spending (total unrestricted expenditures and othfir financing uses is greater than total unrestricted revenues and other financing sources), as a percentage of total unrestricted expenditures and other financing uses. has not exceeded one-thlrd of the county office's available reserves' as a percentage of 1otal expenditures and other financing uses2, in two out of three prior fiscal years.
6A. c.aJculBting the County Office's Deficit Spending Standard Percentage Levels
DATA ENTRY: Alt data are extraeled or calculated,
1 . County Office's Available Reserve Amounts (resources 0000-1999) a. Sta blfimllon Arrangements
(Funds 01 and 17, Object 9750) b. ReseNe for Economic Uncertainties
(Funds 01 and 17. Object 9789) c. Unassigned/Unappropriated
(Funds 01 and 17, Obfect 9790) d. Negative County School Service Fund Ending Balances in
Aestriuled Resources (Fund 01, Object 979Z, If negative, for each ot resources 2000-9999)
e . Available Raaerves (lines 1a through 1d) 2. Expenditures and Other Financi ng Uses
a. County Office's Total Expendituies and Other Financing Uses {Fund 01, objects 1000-7999)
b. Plus: Special Education Pass-through Funds (Fund 10, resourCllS 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223)
Third Prior Year 12015- 16'1
0.00
456,764.M
246 106.06
0.00 702 870.06
, 1,419 090.77
0.00
Second Prior Year First Prior Year 12016·17i 12017-181
·1
0.00 0.00
503 851 .00 568.777.92
57 426.16 0.00
0.00 (1.70)
li61.gz7 .16 5ES ns.22
12 5Rll285.9t I 12 818,646.00
o.co - - - 0.00 c. Total Expendhures and Other Flnancing Uses
(Line 2a plus Line 2b) 11 419.000.77 1 12.596 285.91 I 12 ,8~~ 3. County Office's Available Reserve Percenlage
(Une 1e divided by Une 2o) 6.2% 4.5% 4.4%
County Oftice's Deficit Spending Standard Percentage Levelsj (Line 3 trmes 1/3): ,__ -----=2::.:..""1"'~----'-------'1"'.S::..:'lr.=-------'------=-'.:.:·5:.:::"'=------'
•Available 1eserves are 1he unreslrlcted amounts in the StabilJzatlon Arrangements, ReseNe for Economic Uncertainties, and Unassigned/Unappropriated accounts In the County School Service Fund and the Special Reserve Fund for Othe1 Than Capital Outlay Project.s. Available reserves wiU be reduced by any negative ending balances in restricted resources in the County School Service Fund.
2 A coUnty office of education that is the Admini81ra1ive Unit (.AU) of a Special Education I.Deal Plan Area {SELPA) may axclude from its e><panditures the dlstribution ol funds to lls participanng members.
68. Calculatlna th~ County Office'& Dstlcit Spending Percentages
DATA ENTRY: All data are extracted or calculated. Net Change in
Unrestricted Fund Balance Total Unrestrieted E>!pendttures
and Other Financing Uses Fiscal Year cForm 01 Section El (Form 01 , Objects 1000-79991
Third Prior Year (2015-16) 19 174.91 l 2 902 190.52 Second Prior Year (2016-17) 1136.737.06\ I ~ 320,160.16 First Prior Year (.2017·18) 17 326.00 I _?,564,085.00 Budget Year (2018-19) (Information only} 20 240.00 I 2741,?~
&C. Compart&on gt County omce Deficit Spending to the STI!ndard
DATA ENTRY: Enter an explanation if the standard is not met.
Oelich Spendlng Level (If Nel Change in Unrestricted Fund
Balance is neaative etse N/AI NIA
4 ,1% NIA
1 a. STANDARD MET • Unrestricted deficit spending, if any, has no1 exceeded the slandanl percenlage level In l'fm or more of the three prior years.
ExPlanation: (required if NOT met)
r 6-17 deficit spending Ms been addressed In subsequent years.
Status l Met I l Nol Mel I I Met I
I "--~~~~~~-~~~-~~~~_J
ca11rornia Dept of Education SACS Financial Reporting Software · 2018. l .O File: CS·b (Rev 04/19/2018) Page 11 of28 Printe<I: 6121/2019 3:36 PM
Amador County Office of Educa1ion Amador County
2018-19 July 1 Budget County SChool Service Fund
CoUllty Office of Educatlon Criteria and Slandards Review 03 10033 0000000
Form 01CS
CRITERION: Fund Balance
STANDARD: Budgeted beginning unrestricted county school service fund balance has not been overestimated for two out of three prior fiscal years by more than the following percentage levels:
Percentage Level 1
1.7'% 1.3% 1.0% 0.7%
County Office Total Expenditures and Other Financing Uses 2
O to $5,957,999 $5,958,000 to $14,891,999
$14,692,000 to $67,018,000 $67,018,001 and over
t Percentage levels equal& to a rate of deficit spending which wvutd eliminate recommended reserves for economic uncertainties ever a three year period
2 A county office of education that is the Administrative Unit of a Special Education Local Plan Area may e)(l;lude fmm its expend~ures the distribution of funds 10 its partlclpatir.g members.
County Office's Expenditures and Other Financing! Uses (Criterion 8A1J, plus SELPA Pass.-through
(Criterion 7A2b) if Crtterion ?A, Line 1 is No: ,__ _ _ __:.1:2·'"'".:.54"''""955=----"'
County Oniee's Fund Balance Standard Percentage Level: !._ ----~1=.3~'11."-- _J 7A. Calculating the County Office'• Spec!aj Education Pan-through Exclusions (only for county offices that 89fl(! 88 the AJJ of e SELPAl
DATA ENTRY: For SELPA AUs, if Form MYP exists. an data will be extracted lncuding the Yes/No bvtton selection. If not, cllck the appropriate Yes or No button fllr Item 1 end, if Yos, enter data for item 2a and fllr the two subsequent years io item 2b; Budget Year data are extrsctad.
For county oHices tha1 ser11e as the AU or a SELPA (Form MYP, Lines Fl a, F1 b1, and F11>2):
1. Do you choose to exclude pass-through funds dlS'lrtbuted to SELPA members from the calculations for fund balance and reserves?
2. If you are the SELPA AU and are excluding special education pass-through funds: a. Enler the name(s) of the SELPA(s):
No
Budget Year 1st Subsequent Year
b. Speclal EducatiO!l Pass-through Furids (Fund 10, resouroes 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223):
(2018- t9) (2019·20J
.___ _____ _ __.o=.oo-=-1 _ _______ __,,o.oo I 78. Calculating ttw County Offioa'a Unrestricted County School Se'Y!ce Fund Beginning Balance Perce11tagea
DATA ENTRY: Enter data in the Original Budge1 column for the First, Second, and Third Prior Years: all other da\a are extracted or caleul&ted.
Fiscel Year Third Prior Year (2015·16) Second Prior Year (2016-17) First Prior Year (2017-18) Budget Year (2018-19) (Information on't)
Unrestricted Coumy School Service Fund Begi1111lng Balence 3
(Form 01, Line F1 e, Unrestricled CollJmn) Original BUd.se! ___ Estimalerlil Jnaudited Actuals
~ - - - 747,843.00 7'17 843.31
767,018.00 767,018.22 I 944 720.00 630 281.16 I 647.607.16
~ginning Fund Balance Variance Level
!If C1\lereslimaled, else NI!!!) NIA NIA
33.3%
• MJl.ISled beginning balance, incfuding audit adiulS!mertts and other restatements (objects 9791-9795)
7C. Comparison of County Otflc:e Unrestricted @!ginning Fund Balance to tne Standard
DATA ENTRY: Enter an explanation If the standard is not met.
I I I
2nd Subsequent Year (2020-21)
S1atus Met Met
Not Met
1a. STANDARD MET · Unrestrlcied county sohool service fund beginning fund balance has not been overestima!Bd by more than the standard percentage level for two or more of the previous three years.
Expra.,ation: fCounty lncreeaed its contribution to Special Education.
(required it NOT me1)
Cafifomia Dept of Education
I
I I
SACS Financial Reporting Software - 2018.1.0 A le: cs-b (Rev 04/19/2018) Page 12 of 28 Printed: Gfc!1/2018 3:36 PM
Amador Covnty Office at Education Amador County
.a. CRITERION: Reserves
2018-19 July 1 Budget CQunty School Service Fund
County Office of Education Criteria and Standards Review 03 10033 0000000
Form 01CS
STANDARD: Available reserves1 for any of the budget year or two subsequent fiscal years are not less than the foHowlng pefcentages or amounts as appfied to total expenditures and other financing uses2:
County Office's Expenditures and O'.her Financil!g Ul!es (Criterion BA1), plus SELPA Pass·through
Percentage LeveJ3 5% or $67 ,000 (greater of)
4'll. or $296.000 (greater of)
3% or $596,000 (greater of)
2% or ~.01 1 ,000 (greater of)
County Office To1al Expenditures and Other Financing Use"'s_s ______ .
O to $5,957,999 $5,958,000 to $14,891 ,999
$14,892,000 10 $67,018,000 $67,01 8,001 and over
'Available reserves are the unrestricted amounts Jn the Stabilitatlon Amlngements, Reserve ior Economic Uncertainties, and Unasslgne<l/Unappropriated accounts rn 1tle County School ServiOe Fund and the Special Reserve Fund for Other Than Capital Outlay Projects. Available rese111es will be reduced by any negative ending balances In restricted resources in the County School Service Fund.
2 A county offioe of education that is the Administralive Unit of a Special Education Local Plan Area may exclu<la from its expendllures the dlstribution 171 funds to ils panlcipating members.
•Dollar amounls to be adjusted annually by the prior year statutory cost-of-living adjustment (Education Code Section 2574), rounded to the nearest thousand.
Budget Year 2018-19
161 Sub&equent Year /201!1-201
2n<l Subsequent Year !2020·21)
(Criterion 7A.2b) if Criterion 7A, line 1 is No: ___ ~12~45=4~9=5=5~--~---~12 ~·~7=91~.3=8~4~---~--~13.,~200~9=5=6---~
C~nty Office's Reeerve Slel\dard Percentage Level: '~-----4~"-=-----._ _____ 4~""=-------------4~"-~-----' BA. Calculating ttie County Office's Reserva Standard
P.""'~.ENTRV: tf Form MYP exists. 1st and 2nd SubseQuent Year data for line 1 will be extracted: If not. enter data fur the tw0 sub&eQuent years. )r clela are extracted or cak:ulated.
1. Expenditures and Other Financing Uses (Fund 01 . objecl$1000-7999) (Form MVP, Lina 811)
2. PlOs: Special Education Pass.through (CriteriOn 7A, Line 2b if Criterion 7A, line 1 fs No)
3. Tolal Expenditures and Other Financing U&es (line A 1 plls Line A.2)
4. Reserve Slandard Percefltage Le11et 5. Reserv& Slandaid - by Percent
(Line />:?. limes Line A4) 6. Reserve Standard • bv Amount
(From percentage level chart above) 7. County Orrtce's Resorve Standard
(GrHter of Line A5 or Line All)
Catlfornia Dept of Education SACS Flnanciar Reporting Software - 2018. 1.0 File: CS·b (Rev 04/19/2018)
Budget Year 1st Subsequent Yeer 12018-191 12019-20)
12 454 .955.00 12791 384.13 b •oo 0.00
d5'1 955.00 12.791 384.13 4% 4%
4961 98.20 51 1 855.37
~·"";i ~198.2~ 298:000.00
511 655.37 1
Page 13 of 28
2nd Subsaquent Year {2020·21 )
13 ,200 956.27
0.00
13 200 956.27 4%
528 038.25
298,000.00
528,038.25
Printed: 6121 /2018 3:36 PM
Amador County Office of Education Amador County
2018-19 JuPv 1 Budget County School SeNice Fund
County Office of Education Criteria and Staodards Review
J!.B· Calculating the County Office's Budgeted Reserve Amount
L eNTRY: If Form MYP exists. 1st and 2nd Subsequent Year data for lines 1 through 7 will be extracted: if not. enter data for the two subsequenl years. All other data are elCtracted or calculated.
Reserve AmounlS (Unrestrlcled resources 0000-1999 except lines 4. 8, and 9):
1. Coonly School Service Fund - Slabllization Arrangements (Fund 01. Object 9750) (Form MYP, Line E1a)
2. Coullly Scllool Service Fund • Reserve tor Economic uncertainties (Fund 01, Object 9789) (Form MYP, Line E1b}
S. County School Service Fund - Unassigned/Unappropriated Amount {Fund 01, Object 9790) (Form MVP, Line E1c)
4. Counly School S&rvlce Fund · Negative Ending Balances in Restricted Resources (Fund 01, Object 979Z, if negative, lor each
of reliOurces 2000-9999} (Form MYP, Line Eld} 5. Special Reserve Fund - Stabilization Arrangem&nts
(Fund 17, Object 9750) (Form MYP. Line E2a) 6. Speclal Reserve Fund • Reserve !Of Economic Uncenainties
(Fund 17, Obj ect 9789) (Form MVP. Line E2b) 7. Special Reserve Fvnd · Unassigned/Unappropriated Amount
(Fund 17. Object 9790) (Form MVP, Line E2c) 8. Countv Office's Budgeted Reserve Amount
(Lines 01 thru 87) 9. Caunty Office's Budgeted Reserve Percentege (Information only)
(Line 8 divided by Section SA, Line 3) County Oflic:c's Reserve Standard
(Section SA, Lin• 7):
S!atus:
SC. Comearjeon of County Office Reserve Amount to the Standard
DATA ENTRY: Enter an explanation If the standard Is not met.
Budge1 Year 1 S1 Sl.lbsequent Year t2018·19j 12019-201
0,00 o.oo
657 ~3.16 0.00
10.554.00 703 491.72
11.701 0.00
o.oo
0.09
0.00
703 491.72 1 667 045.46
5.36% 5 .50%
I 498, 198.20 I 511 655.37
Met Met
tlil.. STANDARD MET - Projaoted available reserves have met the standard !or the budget and two subsequent fl3Cal years.
EKplanatian: (required if NOT met)
Cal!fomia Dept of Education SACS Financial Reporting Sol\ ware - 2018.1.0 File: cs-b (Rev 04119/2018) Page H of 28
03 10033 0000000 Form01CS
2nd Subsequent Year 12020·21 1
0.00
0.00
703 521.00
0.00
703 521.00
5.33%
528038.25
Mel
Printed: 6121/2018 3:36 PM
2018· 19 July 1 Budget County School Setvica Ful'ld Amador Gounry Office of Education
Amador County County Office of Education Criteria and Standards Review
s· 'PPLEMENTAL INFORMATION
D.l\fA ENTRY: Cfick the appropria1e Yes or No bvtton for items S1 through S4. Enter an explanation for each Yes answer.
S1. Contingent Liabilities
1 a. Does your county office have any known 01 contingent fiabilities (e.g .. financial or program audits, titigation. !!tale compliance revle~) that may impact the budget?
1 b. If Yes, identify the liabllltias and how they may Impact the budge\·
S2. Use of One-time Revenues for Ongoing Expenditures
1 a. Does your county office have ongoing county school service fund expenditures in the budget in BJ<cess of one percent Clf the toLal county sohool service fund expendlMes that are 'funded with one-time re5ources? No
03 10033 0000000 Form 01CS
1b. If Yes, identify the expenditures and explain how the on6-time resources will be replaced lo continue funding the ongoing expenditures In the following nscal years:
S3. Use cf Ongoing Revenues fer One-time Expenditl.lres
1 a. Doos your county offloe have lllrge non·recurling county school service fund expenditures tha1 are lunded with ongoing county school service fund revenues?
. .... II Yes, Identify the expenditures:
S4. ContingentRevenues
la. Does your county olflce have projected revenues for the budget year or either of the two subsequenl fiscal yea111 contingent on 1eaulhor1ZB.tlon by the local government, special leg!slalion, or other definitive aci {e.g., parcel taxes, forest reserves)?
No
No
lb. II Yes, ldantify any of 1116se revenues that are dedicated for ongoing axpenses and explain how the revenues will be replaced 01 expendlturas reduced:
OaMfornla Dept of Educalion SACS Flnancial Reporting Sortware - 2018. 1.0 File: C!Tb (Rev 04119/2018) Page 15 of 28 Printed: 6/21}2018 3:36 PM
Amador County Olfice of Education Amador County
2018-19 July 1 Budget Courtly School Service Fund
County OHtce of Education Criteria and Standards Review 03 10033 0000000
Form o1cs
SS. Contribution9
Identify projected contributions rrom unrestricted resources in the covnty school service fund to restricted reaources in the county schaol service ti.Ind for the budget year and two subsequent fis~I years. Provide an expfanatloo if contributions have changed from prior fiscal year amounts by more than $20,000 and more than ten percenl Expfanatioo should Include whether con1ributlons are ongoing or one-time in nature.
ldemify projected transfefs to or from rhe county school service fvnd to cover operating deficits in e~her the county school service fund or any other fund for the budget year and two i;ubsequent fiscal years. Provide an explanmion if transfers have changed from prior fiscal year amounts by more than $20,000 and more than ten percent. Explanation should Include whether transfer.I are ongoing or one-time In nature.
Estimate the impact of any capital prolects on the county school service fund Qllera!lonal budget.
I -10.0'J, 10+10.0"-County Office's Contrfblllions and Transfers Standard:,__ _ _,o""•--$20=,,.oo= o'"-'t""o-'+=!2,..0,_,.000='----'
SSA. ldentlflcatlon_ of Jhe County Office's Pro!&eted Contributiof"IS, Trensfar&, and Capitsl Prol!ct• that may Impact the Countv Scnoo! Service Fund
DATA ENTRY: For Contrfbutions, enter data in the Projection column for the 1st and 2nd Subsequent Years. ConlrillUtions for tile First Prior Year and Budget Year'Mlt be extraclell. For Transfers In and Transfers Ou!. enter data In the First Prior Year. II Form MYP exists. the data wiri be extracted for the Budget Year, and 1et and 2nd Subsequent Years. If Form MYP does not exist, enter data In the Budget Year, 1st and 2nd subsequent Years. Crick the appropriate button for Item 1 d; an other data will be calculated.
De§!(riptloo I Fiscel Year
l a. CantTibutions, IJnrestrlcled County School Servrc:. F\lnd (Fund 01 Firs! Prior Year (2017-18) Budget Year (2018-19) 1st Subsequent Year (2019-20) 2nd Sut>sequent Year (2020-:>1}
1 b. Tran11r.re In, County School Sarvlc:e Fund* Ffrst Prior Year (2017·18)
Pro!uctlon Amount of Change
Reeoureaa 0000-t!MIG, Obiect 8980) (485 000.00) (485 000.00l o.oo I 1485 000.001 o.oo I 1485 000,00l o.oo I
Percent Change Status
0.0% I Met 0 .0% I Met O.O'l!. I Met
I I I
Budget Yeer (2018-1 9) 1st Subsequent Year (2019·20) 2nd Subsequent Year (2020-21)
--- - - - =O.O(l_,l,__ ___ _ 1--------0~.00"""-._ ----=-~1----==-"-----i~----"=------~ ,__ ____ __;:.o .. oo ~:: j O.O'l!. Met
~ 0.0% Met o.0~0~1------~~-+----·
0.00 0.0'lb
1 q. Tr<1.nalers Out, County School Service Fund• 'rior Year (2017-18! 1Year (2018-19)
1s1 :;ubsequentYear (2019-20) 2nd Subsequent Year (2020-21 )
1 d. Impact of Capital Projects
0 .00 o.oo I Q.00 I
0.00
Do you have any capital projects that may impact the county school servioe fund operational budget?
• Include tran5fers used to cover operating doots In either the coun\y school service fund or any other fund.
S59. Status ol the County Qnlce's Prolee!ed Contributions. Tranafers, and Capital Projects
DATA ENTRY: Enter an explanation tf Not Met For items t e-1 c or if Yes 101 ttem 1 d.
0 .00 J o.oo I 0 .00 I
1 a. MET - Projected corttributlons have not changed by more than the standard tor the budget and two svbsequent fiscal years.
Ex,planatJon: (required if NOT met)
1b. MET · Projected transfen; in have not changed by more than the 6\andard for the budoet and two subsequent fiscal years.
E.xplanatlon: (required if NOT met)
CaRlornia Oept of Education SACS Financial Reporting Soltware . 2018.1 .0 File: cs-b (Rev 04/19/20t8) Page 16 of 28
. J>.0% 0.0% 0.0%
No
Mel
Met I I Met I I Met I
Printed: 6/21/201 8 3:36 PM
Amador County Office of Education Amador County
2018·19 July1 Budget County School Service Fund
County Office of Education Criteria and Standards Review
1 c. MET · Projected tra11sfers out have not changed by more than lhe standard for the budget and two subseQuent fiscal years.
"' Explanalion:
(requited if NOT met)
Id. NO · There are no capital proj&cls that may Impact the county school service fund operational budget.
Pro)ect Information: (required if YES}
carrfornia Depl of Education SACS Financial Reporting Sotlware - 2018.1.0 Fila: cs·b (Rev 04{19/2018) Page 17 of 28
03 10033 0000000 Form 01CS
Printed: 6f21/2018 3:36 PM
Amador County Office of Education Amaaor County
S6. Long-term Commitments
2018·19 July t Budget County School Service Furid
County Office of Education Crilerfa and Slandatds Review 03 10033 0000000
Form01CS
"""" Identify all existfng and new multlyear commitments• ana their annual 1equlred payment ror the budget year anci tM> subsequent fi6Cal ye813. Explain how any Increase in annual payments will be funded.
Also, explain how any decrease 10 funding sources used to pay long-term commHments wiU be replacea.
' Include muftiyear commitments. multiyear debt agreements. and new programs or contracts that resL11t In long-term obligations.
S6A. ldentific!(ion rJf tf\e County ottlee•e Lone-term Commitments
DATA ENTRY: Click the appropriate button in item 1 and enter data in all columns of item 2 fQr appricabts IOng-term commitments; there ere no extractions in t11is section.
1. Does your county office have 1on11-term (muitiyear) commitments? (If No, skip llem 2 and sections S6B and SSC) Yes
2. If Yes to item 1. list a» new and existing multiyear commitments and required annual debt seNice amounts. Do riot include long-term commitments for postemployment benefits other than pensions (OPES); OPEB is disclosed in Criterion S7A.
#of Years Tyee of Commitment Remaining
Capital Leases g
Certifloa1es of Participation General Obligation Bonds Supp Early Retirement Program Slate School Building Loans Compensated Absences
Type of Comm Capital Leases Certillc11tes of Pariicip General Obligation Bo SUpp Early Retiremen State School Building C.Ompensated Absen
ttment lcontinuedl
atlon nds t Progmm Loans
ces
Other Long-term Commitments {contiriuedJ·
'
I I I I l
Total Annual Payments: I
SACS Food and Object C<l<le9 Used For: FundlnJt Sources (Aevenuesl
General Fund
Prior Year (2017·18)
Annual Payment tP&lr
77 462 I I I
I I
I
77 462
Oabt Service (E>toan<frtuiesl General Fund
Budget Year (2018-19)
Annual Payment IP &ll
77,462
77462
1st Subsequeni Ye01 (2019·20)
Annual Payment !P& O
Has total annual payment increased over prior vear (2017-18)"? No No
California Dept of Education SACS Financial Reponlng Software · 2018.1.0 File: CS·b (Rev 04119/2018) Page 18 of 28
77,~
77,462
Principal Balance as of Julv 1, 2018
608.167
2nd Subsequent Year (2020·21)
Annual PaymBnt IP& ll
- - 71462
77,462
No
Primed: 6/21/2018 3:36 PM
Amador Ce>unty Office of Education Amador County
2018-19 July 1 Budget County School Service Fund
County OHice of Education Criteria and Standards Review
-; .f :>mparlson of County Office's Annual Payments to Prior Ytar Annual Payment
DATA ENTRY. Enter an explanation tf Yes.
1 a NO· Annual payments for long-term commitments have not increased In one or more of the budget and two subsequent fiscal Y1?ars.
Explanation: Lease agreement fro school buses and vans to provide special needs transportation. {required If Yes to increase
ill total annual paymentS)
S6C, 1'1entification of Decreases to Funding Sources U&ed to Pay LOns=term Commitments
DATA ENTRY: Click the approprtale Yes or No button In Item 1; if Yes, an explanatlon is required In Item 2.
1. wm lunding sources used to pay !Ong-term commitments decrease or expire prior to the end of the commitment period. or are they one-time sources?
No
03 10033 0000000 form 01CS
2. NO • Funding sources will not decrease or expire prior to the end ot the commitment period, and one-tfme luntts are not being used rot torig-term comrnitmerrt annuel payments.
ExplanatJon: (required If Yes)
California Dept of Education SACS Rnancial Reporting Sof\ware - 2018.1 .0 Fire: CS·b (Rev 04/1 9/2018) Page 19 of 28 Printed: 6121/2018 3:36 PM
Amador County Office of Education Amador County
2016-19 July 1 Budget County School Service Fund
County Office of Education Criteria and Standards Review 03 10033 0000000
Form 01CS
~7. UnfUnded Liabilities
Estimate the unfunded liability for postemployment benefits other than pensions (OPEBJ baseo on an actuarial valuation, If required, or other method; Identify or estimate the actuarially determined contrlbulion (If available); end Indicate how the obligation is funded (pay-as-you-go, amortized over a specific parfod, etc.).
Estimate the unfunded liability tor se~-irisurance programs such as workers' CXJmpensatlon based on an actuarial valuation, If required, or ether method; Identify or estirnate the required contribution; and, indicate how the obligation is fllndad (level of risk raiained, funding approach. elc.).
S7~ laentlf!cation of ttie County Office's Estimated Unfunded Liability for Postemp!ovment @enetitt Other Ulan Penglons (OPEB)
OATA ENTRY: Click the appropriate button in Item 1 and enter dalil in al! other applicable items: there are no extractions in this section except tha budget year data on ttna 5b.
f. Does your county olflce provide postemp!oyment beneftls other than pensions COPEB)? (If No, skip items Ni)
2. For the CXJunty offic1rs OPEB: a. Are tl'ley lifetime benefits?
b. Do benefits continue pest age 65?
Yes
No
No
c. Desollbe any other characteristie11 of the county office's OPEB program Including etigibilily criteria and amounts, i1 any, that retirees are required to contribute toward their own oone'flts;
Employee had to be employed by the Ui-county consortjum and Amador County O"lce of Edcation for 15 )'ears or more.
3. a. Are OPES financed on a pay-as-you·go, actUllriaJ cost, or other method?
b. tr>dleete any accumulated emounts earmarked lor OPEB In a sell-lnsu1anoe or government fund
4 . OPEB Liabilities a. Total OPEB liability b. OPEB plan(s) fiduciary net position (if applicab!f1) c. Total/Net OPEB liabmty {Line 4a minus Line 4b) d. Is tolal OPES faability based on ltia county olfrce's estimate
or an actuarial valuation? e. If baaed on an actuarial valuation, indicate the date of tho O PEB valuation.
5. OPES Contributions a. OPEB actuarially determined contribution (AOC), If available, per
Pav-as-you-go
Self-ln:11Urance Fund
F 171,523.00 I
i--~~~-1~7~1~,523J!Q_
Actuarial Jun 08 2018
Budget Year 1st Subsequent Vear (2018-191 (2019-20)
I
0 Governmeni Fund
2nd Subseciuent Vear (2020-21 1
0
actuarial valuation or Aftematlve Measurement Method
b. OPEB amount contributed {for this purpose, Include premiums pald to a 29 718.00 28 056.00 23411.00 I
self-insurance fund) {liJnds 01-70, objects 3701-3752) c. Cost of OPE0 beneftts (equivalent ol "pay-as-you-go• amOUl'I!) d. Number of retirees receiving OPES benefits
Callfurnia Oept o1 Eduo.ation SACS Flnancial Reporting Software - 2018.1.0 File: cs•I> (Rev 04/1912018)
26..iQ!!,QO I 29,718.00 '
81
Page 20of 28
I
23, 100.00 15.soo.oo I 28.056.00 23411.00 I
7 5 I
Printed: 6/21/2018 3:36 PM
2018·19July1 BUdget County School Service Fund Amador County Office of Education
Amador Coul'lly County Office of Education Criteria and Standards Review
S7B. ldentKicatlon of ttJo County Qnice'e Unfunded Liability for Self-Insurance Programs
.J;NTAY: Ci ck the appropriate button in Item 1 and enter data in all other applicable items; there are no eldractions in this section.
Dees your coumy oflice operate any self-insurance programs such as wor1cers• compensation, employee heal!tl and welfare, or propenv and liability? (Do not include OPES, Which is oovered in Section 7 A) (If No, skip items 2~}
No
03 10033 0000000 Form 01CS
2. Osscrlbe each self-insu1ance program operated by the county office. lncludlng details for each such as level of risll retained, fundillg approach, basis for the valuation (county office's estimate or actuarial valuation), and date of the valuation:
3. sett-Insurance Liabilities
a. Accrued ~ability for sen-insurance programs b. Unfunded llabilily for self-Insurance programs
4. Se~-lrn;unmce Contributions
a. Required contribution (fundinQ) for self·lnsurarn:e programs b. Amount conulbulea (runded) fur sett-insurance programs
California Oepl of Education SACS Financial Reportlllg Software. 2018.1 .o File: CS· b (Rev 04/19.r.201 B)
Budget Year 1st Subsequent Year 2nd Subsequent Year ,--~~~'~2~0~1~~1~9~>~~~.,.-~~~-(~20~1~~~2=0~>~~~--,r-~~~(2=020·=21~'~~--,
Page 21of28 Printed: 6/21/2018 3:36 PM
Amador County Ollice of Education Amador County
SS. Status of Labor Agreements
2018-19 July 1 Budget County Scnool Service Fund
County Office of Educatic>n Criteria and Standards Review 03 1 OC33 0000000
Form 01 CS
Ana~e the status of av employee labor agreements. Identify new labor agreements, as well as new commitment:J provided u part of previously ratified muttiyear agreemef45; and ln~de all contracts, including all administrator contracts (and Including all compensation). For new agreements. !ndJcate 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 wlll be funded in future Hscal years.
II salary and banem negoti~ions are not finallud at budgd: adoption, upon settlement with eetliflceted 01 craaelll•lt staff:
The county office or education must determine the cost at tile setllamem, including salaries, benefits, end any otMr agreements that change costs, and provide the Ga6fornia Department of Education (COE) with an analysis of the eost of the settlement and its impacr on the operating budget.
The COE shall review tile analysis rela1ive to the cnterie and standards, and may provide ..,-;11en comments to the president of the governing board and the c<>uoty superintendent al sc-hool!I.
S8A. CoetAnalwis of County Office's Labor Agreement&· Cenlficatetl {No..-managemenl) Emplovaes
DATA ENTRY: Enrer all applk:able data Items; there are no extractions in this section.
Prior Year (2nd lnte<lm) (2017-18)
45.0 I Number of certificated (non-mariagement) full-time-equivalent (FTE) positions
Certificated (Non-management) Salary and Benefit Negotlallons 1. Are salary and benefit negotiations settled for the budget year?
Budoet Year 12018-19!
If Yes, and the CQrresponding public disclosure doouments have not been filed with the COE, complete questions 2-4.
45.0 I No
1st Subsequent Year (2019-20)
45.0 I 2nd Subsequent Year
12020-21)
45.0 I
If No, identify tile unsettlad negotiations Including any prior year IJl'lsettled negotiations and then complete questiorlS 5 and 6.
~tions Settled Per Government Code Section 3547.S(a), dale of public disclosure board meeting:
3. Period cover11d by the agreement: Begin Date:
4. Salaty settlement:
Is the cost of salary settlement included in the budget and muftiyear projections (MYPs)?
One Vear Agreement Total cost of salary settlement
End Date:
Budget Year 1st Sub&eQllent Year 2nd Subsequent Year
..----"~~0~1 ~6·~19~>'----~---~(,2019-.20~~>-----,----~~~020"""-·2~1~)--~
% change In salary l>Chedule from prior year _______ ___ __, or
Multiy.ar Agreement T oiat cost of &11lary settlement
'lb change In salary schedule from prior year
(may en1er text. such as ' Reopener") ''---- --------'-- - - - - - ---- --L-- - - - ------'· Identify the souroe of funding that Wilt be used to support muttiyear salary commitments:
Neg;i!Jations Nol Settled 5. CQSI of a one percent Increase in salary and statl.llOJY benefits
F- Amount included for any 1entative salary schedule Increases
California Dept of Education SACS Financial Reporting Software~ 2018. 1.0 File: cs·b (Rev 04/19/2018)
Budget Year !2018·19)
Pajje 22 of 28
1st Subsequen1 Year (2019-201
2nd Subsequenl Year (2020-21)
Printed: 6121/2018 3:36 PM
2018·19July 1 Budget County School Service Fund Amador Counly Otlloe of Education
Amado• County County Office of Education Criteria and Slandards Review
03 10033 0000000 Form 01CS
";at.ed (Non-managemel'll) Health and Welfare (li&W) Beneftts
1. Are costs of H&W benefit changes included in the budget and MYPs?
2. Total cost of H&W beneftts 3. Percent of H&W cost paid by employer 4. Percent projected change In H&W cost over prior year
Certificated (Non-management) Prior Year Setttements Are anv naw costs from prior year settlements Included in the budge!?
JI Yes. amourr\ of new costs inciuded In the budget and MYPs If Yes, explain the nature of the new costs:
Certificated (Non-management) Step and Column Adjustments
1. Are step & column adjuslmenrs Included in the bud11et and MYPs? 2. Cost of step & column a<lju&iments 3. Percent change in siep & cotumn over prior ~ar
Ce11iflc:at.•d (Non-management) Attrlaon (layoff8 and retiromenla)
1. Ne savings from attrition lncklded In the budge! and MYPs?
2. Are additional H&W benef~s for those laicl-ot! or retired employees incllu:led In the budget and MYPs?
Certificated (fllorwmm1genient) - Oth1r
Budget Year 1st Subsequent Year 2nd Subsequent Year ___ _-1!:!2y_01~8!.:..·1!'19~J --------'(1:20~1!.B9:;:!-2;;!0L) -----.,.----~(2920·21 )
I
-~-1
Budget Year (2018-19)
1 st Subsequent Year (2019·20!
2nd Subsequent Year !2020-21)
Budget Year 181 Subsequent Year 2nd Subsequent Year ~~~_.,(20;.x.:.18~-~19~)'--~-~-~~~~'2~019-2.~0)L-_~--...~~~(202~21 ).~~~~
~t.Rther significant contract changes and the cost Impact of each change (I.e .. class size, hours of employmenl. leave of abSence, bonuS&8, etc.):
California Dept of E<iucation SACS Financial Reporting Software - 2018.1.0 File: cs-b (Rev 04/19/2018) Pa9') 23 of 28 Primed: 6/211201 a 3:36 PM
Amador CoUflty Office al Education Amador County
2018-19 July 1 Budget County School Service Fund
County Office of Education Criteria and Standards Review
SQB. Cost Analysis of Qounty Office'& Labor Agreements - CltHifilld (No~mantsement) Employees
r .ENTRY: Enh~r an applicable dBlll Items; there a111 no extractions in tllis section.
03 1 G-:133 0000000 Form01CS
Prior Year {2nd Interim) Budge! Year 1st Subsequent Year 2nd Subsequent Year ~~~~1~20~1~7~-1~~·~~~~~~~~!20~1~8-·1~9~)~~~.--~~~-'<2019-20)~~~~~~~-'=(2~020::.;·2~1~)~~~
52.0 l 52.0 I 52.0 I 52.0 I Number of c;la!;Sified (non-management) FTE positions
Qaasillad (Non·111anagement) Salary and Benefit N81Joliatiollll 1. Are salary and benefit negotiations settled for the budget year?
If Yes, end the corresponding public disciosure doCU1T1ents have not been flied with the COE, compl91e questions 2-4.
No
If No, identiry the unsettled negotiations including any prior year unsettled negotiations and then complete questions 5 and 6.
Neooliatrot\S Settled 2. Per Government Code Section 354 7 .5(a). dale of pub6c dlectoisure
board meeting:
3 . Period covered by the agreemenl: Begin Date: End Date:
4. Salary settlement: Budget Year 161 Subssquent Year 2nd SubseQuent Year
~~~__,_,(2~018~·1~9~i--~-----(~2~01~9-~20:=.l~~~~-~--->(2=0~2~0~·2~1~!~-~ Is the cost of salary settlement included in the budget and multlyear projections (MYPs)?
One Year Agreement Total cost or 8alary settlement.
% change in salary schedule from prior year ~-----------or
Mulll~r Agreement
'.lb change in eatary sche<!Ule from prior yea1
Total cost of salary settlern&nt I
{may enter text, such as "Reopener") ~---------....... ---~----------'------------'
Identify th& SO\J<te of flJl'ldlng that will be used to support multiyear sarary oomm~ments:
NeoQ\jatioos Not Set\llJd
5. Co91 of a one percent Increase In salary and statutory ti.!netlls
6. Amount included for any temative salary schedule Increases
California Dept of Education SACS Financial Reparting Software - 201 B.1.0 File: CS·b (Rev 04/19(2018)
Budget Year (2018-19)
Page 24 ot28
1st Subsequent Year {2019-20!
2nd Subsequen1 Year (2020-21)
Printed: 6/21/2018 3:36 PM
2016-19 July 1 Budget County School Service Fund Amador County Office of Education
Amador County COU[l\y Office of Education Crtt&ria and Standards Review
c' 'ed (Hof)omanagement) Health and Welfare (H&W) Benelita
l. Are costs of H&W benefit changes included in the budget and MYPs?
2. Ti>lal cost of H&W benefits
3. Percelll of H&W cost paid by emplO')'er
4. Percent projected change In H&W cost over prior year
Claasllied (Non-management) Prior Year Setlleme"'8 Are any new co!l1s from prior year settlements included in the budget?
It Yes. amount of new costS inctuaed in the budget and MYPs If Yes, explain the nature of the new costs:
Clanifled (Non-management) Step ;ind Column Adjustments
1. Are stap & column adjustments included In the budge1 and MYPs? .2. Cost of Siep & column adjustments
3. Percelll change in slep & column over prior year
Clnt>ltled (Non-managemel\1) Attrition (layuff& and 1etiremenis)
1. Are savings from attrition incl\lded in the budget and MYPs?
2. A.re additional H&W beneflls for those laid·ofl or retired emplovees lncUded in the budget and MYPs?
Clusifled (Non-management} - Other
Budget Year 12018· 19)
Budge1 Year !2018·19}
Budget Year (2018·19)
1st $ubseq11ent Yea;
~2019·2Dl
191 Subsequent Year (201 9·201
03 10033 0000000 Form 01CS
2nd Subsequent Year (2020-21) -!
2nd Subsequent Year (2020-21)
1st Subsequent Year 2nd Subsequent Year
@01~2m~~~~...-~~-~-~0~20~-~21~1 ~~----.
LI' ".er sig nificant contract changes and the cost impact of each change (I.e .. hQUl'3 of employment, leave of absence. bonuses, etc.) :
California Oept of E<1ucat ion SACS Financial Reporting Software - 2018.1.0 File: CS·b (Rev 04/19/2018) Page 25 of 28 Primed; 6121/1018 3:36 PM
201 B-19 July 1 Budget Courrty School Service Fund Amador County Oflieil of Education
Amador County County Office of Education Criteria and Standards Review 03 10033 0000000
Form 01 CS
_§Pt" Cost Analysis of County Office's l.Abor Agreements - Management/Suaervlaor[Confidentlal smploms
L ~NTRY: Enter an appRcabte data items; there are no extractions In this sectkm.
Number of management, sup&Nisor, and ccnlidentlal FTE positions
Prior Year (2nd Interim) (2017-181
s.o I Budget Year
!2018-19)
6.0 I 1st Subsequent Year
(2019-20) s.o I
2nd Subsequent Year (2020-21)
6.0 I Management/Supervisor/Confidential Satarv and Benefit Negotiations
1. Are salary and benefit negotiations settled tor the budget year?
If Yes, complete question 2.
nle
If No, id&ntify lhe unsettled negotiations incl\Jding any prior year unsettled negotiations and then complete questions 3 and 4.
ff n/a, skip the remainder of Section sac. Negotjatjons Sett!e(j
2. Salary settlement:
Is the cost of salary settlement included in the budget and muttiyear projeC\ions (MYPs)7
Neqoliatjoos Not Set!led
Total coat of salary seltlement
'l6 change in S!llary schedule from prior year (may enter text, such as "Aeopener"}
3. Cost of a one psn:ent increase in salary and stalutQry benefits
Amount lnoluded for any tentative salery schedule increases
Management/Supervisor/Confidential Health and Welfa~ (H&W) Benefits
1. Are cost& ol H&W benefit changes included In the budget and MYPs? 2. Total cost of H&W benefrts 3. Percent of H&W cost paid by employer 4. Percent projected change in H&W cost over prior year
Ma nag emen1/Su pervfsor/Confldetitial step and Column Adjustments
1. Are step & column adjustments included in the budget and MYPs? 2. Cost of step & oolumn adjustments 3. Percent change in step & collmn over prior year
Managament/Su~rvisor/Conlidanti&I
Other Benefits (mileage, bonu&ee, etc.)
1. Are costs o1 other beneflts inclUOed in the budget and MYPs? 2. Total cost ol other benefits 3. Percent change In cost ot other benefits over prior year
California Dept of Education SACS Financial Reporting Software - 2018.1.0 File: CS·b (Rev 04/19/2018}
Budget Year 1st SubseQoent Year 2nd Subsequent Year 12018·19l !2019-20) (2020-21 1
I-I
I ·-
Budget Year 1st Sul>56QL>en1 Year 2nd Subsequent Year --~~-"'!2~01~8~·1=9l .~~~~~~~~(~20~1~9~·2~0),~~~~....-~~·--'&~0~20~-~2~1)'--~~·
Budget Year (2018·19)
1st Subsequent Year (2019·20)
F·--i----
2nd Subsequent Year (2020-21)
Budget Year 1st Subsequelll Year 2nd Subsequent Year
~·:)======:========:(2:0:19:·:20:!====~--~--+-----~~-'202~~-2_1_)~~---l
Budget Year 1st Subsequent Year 2nd Subsequent Year (2018-19) (2019-20) !2020-21)
~--,-----r-----1
Page 28 of 2B Printed: 6121/2018 3:36 PM
Amador County Office al Education Amador Courtly
201 9-19 July i Ell)dget County School Service H.md
County Office of Eduoetion Criteria and Standards Review
S9. Local Control and Accountability Plan (LCAP)
Confirm that the county office of education·s governing board has adopted an LCAP or an update to the LCAP effective for lha budget year.
DATA ENTRY: Click the appropriate Yes or No button in nem 1, and enter the date In Item 2.
1. Did or will the county office of educatioll's governing board adopt an LCAP or approve an update to the LCAP effective for the budget year?
2. Approval date fQr adoption of the LCAP or approval of an update to the LCAP.
SlO. LCAP Expenditures
Confirm that Iha county office of education's budget includes the expenditures n~sary to implement the LCAP or annual update to the LCAP.
DATA ENTRY: Click the appropriate Yes or No bunoo.
Does Iha county office of education's budget lnciude the expendllures necessary to Implement tha LCAP or annual update to the LCAP as described in the Local Control and Acoountablrity Plan and Annual Update Template, Section 3: Actions. Services ancr Expenlfrtures?
Califcmia Dept oS Education SACS Financial Reporting So11ware - 201 a .1.o File: ca-b (Rev 04/ 19'2018) Page 27 0128
L
03 1003S 0000000 Form 01CS
~s ___ J
Jun27,2016 J
l_ _ _ Yes _ _
Printed: 6/21/2018 3:36 PM
Amador County Office of Education Amador County
ADDITIONAL FISCAL INDICATORS
2018·19 Juty t Budget County School Service Fund
County Office of Education Criteria and Standards Review 03 10033 0000000
Form01CS
:1ow1ng fiscal Indicators are designed to provide additional data for 1e.,,1ewing agencies. A 'Yes" answer to any single indicator does not necessarily suggest a cause tor concern, bvl 1 • • , dlert the reviewing agency to the need tor additional review.
DATA ENTRY: Click the appropriate Yes or No button for items A1 through AB wccepi item A3. which is automatically completed based on data in Criterion 1.
A1. Do cash flow projections show that the county oHice wiU end the budget year with a negative cash balance In the. county school sel'\llOO fund?
JU. Is the system of personnel position control independent from the payroll system?
A3. Is the County Operations Gran( ADA decreasing in both the prior fiscal year and budget year? (Data from Crtterion 1, Sections 18·1 and 1 B·2. County Operations Grant ADA oollmn. are used to determine Yes or No)
A4. Are new charter schools operating in county office boundaries that impact the county offiC9's ADA, either in the pnor fiscal year or budget year?
A5. Hae the county office entered into a bargaining agreement where any of the budget or subsequent years of the agreemenl would result in salary Increaser. that are expected to exceea the prolected etate rumlad cost-of·living adjustment?
A6. Does the county office provide uncapped (100% employer paid) heanh benefits for curreot or rellred employees?
Does the county office have any reports tha1 lO<ll~e fiscal distress? (If Yes, provide copies to COE)
.AS. Have there been personnel changes in the superintendent or chief business offlclal posllions within the last 12 months?
When providing commems for additional fiScal indicE!lors, please include the ttem number applicable to each comment.
Commesi~ (optiona9
I
End of County Office Budget Criteria and Standards Review
California Dept of Education SACS Financial Reporting Software • 2018.1.0 Fite: ce·b (Rev 04/19/201 B) Page 28 ot28
No
Yes
No
No
No
No
No
Yes
Printed: 6/21f.!01 8 3:36 PM
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