2018-2019 ACOE Adopted Budget - Amador County Unified ...

AMADOR COUNTY OFFICE OF EDUCATION

FISCAL SERVICES

-

2018-19

Adopted Budget

June 27, 2018

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

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

115650.00 887~6.Q;!_ ~98.C!Jl. _ -:18.l'l(,

51!!!.Q9.ooL 1 ~..1]1.00 __ 1 en.930.oo -1eA\li. 470 ,w>.oo__ 1 sse 1192.oo_ 2~9 ~0.00

__ o.oo_L_ 97.s7s~oo __ e1.s1a.oo o.oo _ o.oo__ _Q.j)O -100.D'l'

__.1!_8.602.00

_(ll2,242.00J.

2 564065 00

009_

83066.01)

10.?M 561 ,DQ

17,462.00_..

__lg9 176.00 ~1 156.®L_

12a1a~~s52.oo I

...Q,9.Q

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

t ) fnterfl.md Tran•1'9rs a) Transfl>rs In

I>) Tranare .. Out

2) Otn&f Sources/Uses a) Sources

b)U~s

I S) Conulbuioos

L!L..ror~ER FINANCING SOURCESllJ$ES

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Pr1rt1ed: ll/21(.!01 8 3:30 PM

Amador Coumy O!flee or EdlltWon Amador Coumy

July , Budgllt C-Ourny ScMol Service Fund Uinetrlcied and RllSt<lcted

EJ<PGMIMes by Otlject

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Totel Fund Total Fuod " Diii

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IE. NET INC.REASE jDECREASE) IN FUND i ~LANCE!~--- ----------------~1"'"'1.3211.oo 159aa11.001 t4914B5oo _-102~1loo 1 o.oo 20240.co l -1~

F. :ALAHCE. RESEIYES I , , _ .~1nnlng Fund Balance I I

l) As <>fJuly t-Unaudftea 9791 r _M0281 16__ Tl8808.76 I 13'1901l8.51 __ S•1.eo1.11t ~09 997:.75 __ 857 604.91 1~,. bl Auclh Adfu&1mein.s 9793 __ o.oo __ o.oo_ o r:>o o.oo o.oo o 00 ~

C)~o1 July 1-Aud~ad(f1 a ~F1b) __ 830281.l;r --1.!.8808~ H4'1089.91 647607.15 --209997.75 ] 85760<!.91- - ·36.4%1

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

a) NOllS!)endSble j

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R&&erve lllr Economic Unce"91nner. __Ji6B 777.92 , _____ l).JlQ. -~B rn .ea _ 657.200. t 5 a GO __ 657,2~..JJ 1 s.8%1

J _ _ Unn'""1oneCllUt!@Dp1coriatad Amaurn ---------"=-------"O"'.oo~-----'''-' 7"'0,,_j _ _ _ .I.VOi 10~ oo fl.TOI 105:.2.30 IH&llHffilJ

Ca!ill:linia O&pt ol Edllca11on SACS Fil1ancial Repcr1ing Saltwlile - 2018. 1.0 File: fund.a (Rev 04f1Sl2018) Pega2 PrirlUICI: &'21~t 8 3:30 PM

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

~~-------2=01~~1esuc1~a~~'------ _ __.I _ _ ~

IP•scnptlon

G.A&Sl!TS

Total Fund I Total Fund I ~ DllT Olljoct Unreetridod Reetrictcd <:ol. A• B Unrutl1Clod Restricted col D + E C<llumn I

R0&0urce Cod=es~-~Co=d=ee=-....._ __ (A)_ _ _ _ (l}l_ _ __ ~.)_ _ _ _ IP~I ___ -----®------"''--- ~

l ' t"'"'4;h :;ounty Tr9a$Ur)I

. Fu 1181ue Adjustmant to Ca&h in Couniy Tr•""Ur)I

bl In Banks

o) m Revolving Cash Aecoun1

d) wittl Fi.>U! Agent/Trus\ee

el CoOeClions Awailing OeposH

2) lnvestmentll

3) .Aoooums Re«iivillle

4) Due from Grantor G<Mlrnmern

I S) Cua ll'l:>mOUter Funos

6) Sloree

n Prepaid Expenditures

I 8) Olher Currenl A8sets

~OTAL ASSETS ------ --- --- --Ii. DEFERRED OUTFUlWS OF RESOURCES

1) Oefefred Outftowg of Re&OUl'Ce$

l-'2"-'-""-'""'-"""'~E~A~R,,.,EDO].!!ELD=-'W~S._ _______ ~----------'""''.__----

1. UABll.ITIES

1) Accou/115 P~illle

2) llue to Gramor Governman\5

3) Duo to Olher Fund•

4) Current Lo8mi

5) Un0&1ned Revenue

~TAL L!.-SILITIES IJ. DEFERRED INFLOWS OF RE&OURCES

1) Dll'lerre<f lntlows of Res.wtoos

:QTfl... DEFERRED ll':lfLOWS ll/ITY

1 ~:::. ·: ~und Balance, June 30

~.L:J!ll·="-------------------..J..--~

::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

03 10033 0000000 FOl'm01

201•1pe.,.,..,,,_ ___ _ _ _ -+----t

Totlll Fund Tolal FMl\d '!4 Dlft I Object unres1'1cred lbultrlcted col. A • B Unrostrltttd Rt alr1cled col. D + E Col~'""

Descri non A!!$0Ut.,.=C=od~H=---'C"'OCl=ta~- ~ _ _ __ _.,,!B"-l _ _ _ _ _ (C1__1 __ __.(0~l _ ___ __,!~El'--~--- (F._l ---r--"'C""'A'-'"L-

ILCFF SOUllCES I I P•' ·' Apponlonment l' J I l ~ . currenl Ye11t eo11

1

__ 1 265.564.00 ' ----2J1!t 1.216 192.00 _ _ -_ o.oo l 1 21 611'12.0~ I -3.9%

1:... ~•e>n Prot.ection Acccunl Slate AiU . Cur"'n1 Year eo12 __ ~.00 ~ 324 3Sll.OO 0.00 i 324 350.CO 4,0'1-

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Counly & 016trlOI Taxes S~urta ROii TB><es

Unsecured Roll T11>ccs

Prior Years• Taxes

sup~lemenu!I T.,....

Education Revenue AtJgmcnla1lon Fund (EflAf)

Ccmmunity Re~evelopm&nt Fulcls (SB fil 7Al99/1 992)

PeoalUes arni ~erll1!t lrom OelinQU&nt Tax96

Recoipl from Co. Board of Sope.

M->Soolle.neous Fur.de (EC 4 1 604} Roy,ilt!ee 8!1d Bonuses

Olher ln·Lleu Tax~

Leas: N-:in-l CFF (Slll') Adlu&lment

Sobtalal LCFF Sources LCFF Tf9Mfers -

I Unteslrlc;tOO LCFF Translers -Current Yq,ar 0000

I Alt Olher LCFF T1anslors -CUrrent Y.,;ar .on Other I T· -, 1o Char!9r Schtlols In Uou or PropMV T~

raxes Traneters

I LCFFJRGVanue lirrritTl'Af\Sfe!ll - Plior Years

I TOTAL LCFF SO!JRCES _

FED E.11AL R EVl!:NUE

Maint11nonce 11.n<I Operali0<18

Specl&I Ed\Jc;:ulon Ernlllement

Special Eduoalioo OiScrallona;y Gr8/ll~

Child N..vltion Proprams

Oonaled Food Comn.odilies

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Wildlife Roservo Funds

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ln\eregency Ccnlr&C1S 0-en lEAs

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Ti!fe I, Part o. LDcal Olll!n<:;uent Prog1ams

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Trtle Ill, PM A. lmmigrari. Edl.Jc81iC>n _£!~

calitonila Dept o! Educ•lfon SACS F1!1anclal R&pOrtlng So!lv1are -201e.1.o Fiie: fund-a (Rev 04113"!018)

3010

8041

B042

8043

8044

8045

8047

0048

8070

8081

6082

80S9

8091

8096

8097

8099

8 110

8181

81 82

8220

8221

8270

8260

8281

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82.97

8290

8290

8290

8290

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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

~· ""' 4200 8290 L, __ ,_ ··-- -1_ O.fill O.Q!l _ _ _ _ ooo_ o.oo I o.o_aj 1 arter Schoob Grant Prooram {PCSGP) 4810 em ~---- _ ___ o.oo 0.00 _ _ I__ __o.oo o.oo

1 __ 0.0'!\I

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

Tax Relief Subvencions Reo\ll<led LBvlai • Olller

Homeo..,uKs1 Exemptions

Olher Subv9noorWlrt·Lleu Tax"8

Pas•· ThrflUl!h Revenues t om SIBID Sourcei

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_

C81JJomia OeP1 of Educaticin SACS Fina.no.: R<lpM1ng Software. 201s.1.o "lie: rund-<1 (Aov 04(t 3/2o18)

302(), 5040, 3041, S046, 30eG, 3-061, 31lO, :l1SO, 3155, 3177. S1 EO, 3181, j 31 8~. 4050, •123. 4124. 4126,41 27, 4204, ss10,5630 e290 __QJIO __ o.oo 1 _ _ ooo __ o.oo l o'°"

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8319

8520

8550

8560

8576

8576

8567

6010 8590

eroo 8590

665(), 6680, 6665, 6690, 11695 8590

6230 8590

6387 859()

7210 6590

7370 6590

7400 8590

7405 8590

All Olller 8590

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a a• 196lloo I _ 3369.786.oo 21 820.00 100~

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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~

Sal88 Sare ar E11uiornenl!Supplles

&Ile cl Publleatioos

Food SorvtC8 Sales

All Olh$1 Sale&

1..s11.-.esandR~s

ln18taet

Net lncra .. e f0$C1oase) In the Fair VB!W al mveatmems

Fees and Comret\! Adult EO<IC&tion F'-'OS

Non-Resident SWdcms

Tr111sporla\10n FeUi1 From lnd~ls

ln\eraooncv Service&

Miugt!IH)JVl)eveloper Fe06

, • • 0 '"!1' ""•• and Contracte

~Ill FlmOJ\Ue Ai.C Funtta Non-LCFF

f50'1(.) Adjuslmem

l'8$S-Thr<l<lgh Aw"'''"es From l.o<al Sovrcos

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

6500

6360

6360

6380

All Olher

/>Jl Olher

AllQ\hef

Object Codeo

8615

8615

8617

8618

8521

81)22

862;

8629

8631

8632

8834

8639

8650

8660

8671

8672

8675

6677

8681

8889

8691

!!697

8699

!1710

8781·6783

871l1

8792

8793

8791

8792

87!13

8791

8792

8793

8799

Juiy 1 B'"'O&t Counry Sellcol Service Fund Unr~cled e.rd ReS1!lC1ed

ExpendJWres by Objeci

---- - __1!!17·18 bffmlllled Actual_s __

Tola! Fund Unrestrlchld RH!ricted ool. A t B

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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

Cer1Nic111ed Super;l&ors' and Aa!Tllnlotrators' Salerle.t

Other CenificsU:d Salarie6

TOI .N.. CEATlFICATED SALARlES

Cl..ASSIFtED 6Al.NllES

Cla&sifi«l lnstruc\iQnal Salaries

ClasaJfied Support Sal8/les

Class.!fted SupervlSo<s' and Mmlnlstlawrs· Salsnes

Clerical, Technical ena Ofllee Sa1a1fe,;

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

_IOTA!., BOO~SANO S~ES

SERVICES AHO OTHER OPERA TINO EXPE,,.DtTURES

Subagroemems rl!r Services

Travel tnd Conterences

Oue;; an11 MembenihlpS

lne<JlllnCe

Operauons sod Holt".e~aeping Servi<: es

Rema1$, L-. Aepi;irs, aod Nonclillllllfized &np/O\leme"1*

I Translars ol Direct CG!llS

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__,

1100

1200

1300

1900

2100

2200

2300

581 39S.OQ__ 2.§I5 395~

___ S<>~oo1 __ 1.oa3.5&0.oo __

3~788.00 _ 428,909.Jl!L 29:l2~ ~1~164.00

___ll_16,856 co 1 1~seas.,,,.oo"'-l----'1'-~43 695 oo__ t 07316~

1 9766.00 __j12.5S~

__ O.Q!L ~554.00

242 364.00

259,554.~i _ 5~®9 581 .!!0

0.00 ~ _j 176 133.00 __ 1 !?§,133.00

___£10~ - 221 370.00r- .§.!_600.0Q._

_ es ,023.00 __ _o,oo~-- 95~oo

l :lll.'79,00_ 123,Q90.00 ~ 256 51 9.00 S.8%

OJlO _ 260,!;4$.00 - 260 ~-00 _2.~

i\16083.00 --·4"3~02.~ 5 .065 485.00 __ -0.5%

OJ:!Q_

463459.00

86200.0Q_

1 2701~.0Q_,

~· !15L.QQ.. - 878..11§.J!O

o.oo __ ae203coo

~I

2400 1- 188 014.00 ____ 90 3QI&Q_ __ 278.321 ,00 166 61.0.00 __ 8JL562.QO_ _.XIS t I) .00 ..:1ll'

2900 SI 61).Q._00_,_ AW<IS.00+- _li4.946.00 - 9,700.00 - _§)00.0Q__ __ 5-1 800.00 -0.~

__ __ 122 001.00 _ , ~ss.oo_1 _ 2.25e 022.00 _ 1as ~() 1,62s 82100 ___ 2 :iwes.oo

1 4.s"I

310H1t02 ~ _ JQQ,se~ 868.456.00 _ 959 ()24.oa _i_20,sas.oo t 02264&.oo i,1 -13231.oo I_ 192

3201~02 125 868.00 I - 250 561-0_0 - 378.449.00 .J..35 902.(!p 279_73MO ~ ,315.832':1 10~ 3301 ·3:302 28 183.0Q__ 87,'41i.OO 115 6:39.00 --~]19QQ+ __ 89 143.00 _ .. !1~J187.00 -~

3401-3402 - ~07.Q9___ __ 787 936.00 ___ 101~M_3.00 1---2~37 397.Jl!L _ 818227.00_L_ !JI~ 824.00 :·:i ssoJ.:1502 f.- __ 1 1~0.l-- _g~o_o ___ 4050.~l ~7.00_ __2.97Cl.oo __ ~7.oo ....,.,,,.

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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3901 ·3902 o.oo 0.011__ 0.00 o.oo _ ..,JJ;OO o .oo O.D'll>

" - - - 5jl 928.00_ 2, 096 068.00 - 2 625.9911.00 ...2Z._2,782.00 ~.315 ~-COL ~ 475.00 10.0l(.

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"200

4500

440()

4700

5100

5200

5300

5400 · 5450

5600

5710

5750

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~00C1.0o __ 231 &l4.oo_

• 000.00 _ ~o 391 oo_

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24.391.00

- ..MQt_ 256275.00_

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330,m.oo

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115 650.00 77 0411.@_

o.oo_ _ 11100.00 I _ o.oo _Q,00~

__1 15 650.00 B 7-16.0Q_

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13 'l..40.00 18~.DO 15 590.00 l 10500.00

_ 16.11>1:@_

~58.Q!L_

2000.0~

- _Q,_00 -:sso.oo ~-=- o~ _ ~ oso.oo __ - 56 330.00

1 100.oo L _ 14oDQ_J

4.261'.-.0Q..i_ 3S ~.OO I ll_348.0ll

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5600 _M.8078.00 ,__ 1309"6~ 1 667 529.ll_ltj-

6900 _§.11 0.T so2l!6.oo l _ 35.316.<!Ll._

-~6.CJQ_ I 067 352.00 -- 1 44-0 521. 0 ·13.tl;t;I

_ __410 §1§,00 , a~.oo _ 2.329 568~00 j __ 27 905.00 _ _L_450.00T ~356.00 _QJ'!l.I

- 589759.0!1_ ~6, l ll.JJO 1 8779'.lQ,00 - 9.4~

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

, ~'!'!-.- llesourc• Cod81 ~""=-----IAl= _ ____ (!!l_ ___ __,1.,,,c._1 _IQ) _ _ .....,. __ _.(§,,.__ __jf.J, _ _ ~_,c"'•=-F-

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§__ _

)ali!twnia Dej)t ol E<luca!IOn lACS F'nanclal Reporting Software · 20t8.1.0 1\e: lln~a (flov 04/1312018)

6100

61i0

6200

6SOO

6400

6000

7110

7130

71~1

7142

71 4$

721 1

7212

721S

7221

7222

7223

7221

7222

7223

7221·7223

7281·7283

7290

7438

7439

I-

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4S 579.0!_ - O.IJQ_ - 43579.00

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_ _g_5114 .085.00 _ _!2,254_,W .00 ~818646.0!) _2H6~2.00

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-2~4'

_ 2 7,568.00 - _,!;23588.00

9~400.00 _ 12 454115500

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


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


.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


.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)


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


~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


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)


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


l


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


, .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)


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


)_ ... 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


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


~ 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


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


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


,.L.. IJ•""ri Dlion

A. REVENUES

t) LCFF Sources

2) Federal Revenue

3) Other Stale Revenue


51 TOTAL REVENUES

B. EXPENDITURES


2l Cla.esified Salaries

3) Employee Benefits


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


C. EXCESS {DEFICIENCY} OF REVENUES OVEfl EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES !AS· 891


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)



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


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


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)



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


~ -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




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


)" 0&11cril2!lon

A. REVENUE.S

1) LCFF Sources

2 ) Federal Revenue


4) 0therloca1Revenue

Sl TOTAL R!=Vl=NUES

B. EXPENDITURES (Objects 100~7999)

1) Instruction


3) Pupil 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


1) lnterfund Transfers a) Transfers In

b) T ransfers Out

2) Other SourceS/Uses a) Sources

b} Uses

3) Contributions


California Dept or Educaiion SACS Fl~arn:ial 1'191X>ltirig S<iitware - 2018.1.0 Flle: fund·b (Rev 03127fl01B)


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


'" oeec!1mion

E. NET INCREASE {DECREASE) IN FUND Sl.11.J AMCE IC + 041



a) As of July 1 • Unaudited


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


Unassianed1V naooronriatad Amount

California Dept al Education SACS Finartcial Reporting SoltN&I& . 2018. i .o File: fuod-b (Rev 03/V /2018)



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



2017-18

03 10033 0000000 Form 16

2018-19 Resource _ Description __ __ __ _ _ _ Estimated Actuals__ Budget_


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


4) Other local Revenue

5l TOTAL REVENUES

B. EXPENDITURES


2) Claasified Salaries

3} Employee Benefits


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


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


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


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


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


J .... eseriotion

G.ASSETS 1) Cash

a) in County Treasury



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


4) Oue from Grantor Government


6) Stores



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


t ,eacrtotion

OTHER LOCAL REVENUE

Other Local Revenue

Sales Sale af Equipment/Supplies

Interest



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 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


,..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)



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


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


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


California Dep1 o1 Education SACS Financial Reporting Software - 2018.1.0 File: fund·b (Rev 11/14/2012)



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


J~ .. dscriDtlon

A. REVENUES

1) LCFF Sources

2) Federal 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


1) lnter1und Transfers a) Transfers In

b) Transfers Out


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


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


.k "'"scriotion

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


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


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


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



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)



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


J-.. w ... scriotion

G. ASSETS 1) Cash

s) in County Treasury


bl in Banks

c) in Revolving Cash Accoum

d) wilh Fiscel Agent/Trustee

e) Collections Awaning Deposit

2i Investments


4) Due from Granter Government


6) Stores


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


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


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)



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




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


J~



2017-18 ~ ... ..,crlotion Resource CodH Obiect Codes Estimated Aotuals

SERVICES ANO OTHER OPERATING EXPENDITURES

Subagreements for Setvices I


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


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


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


~ _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


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)



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


~ 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


3) Pupil SeNlces

4) Ancmarv 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)


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)



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


I

Descriotlon_

E. NET INCREASE (DECREASE) IN FUND a.ALANCE IC+ 04\



a) As of July 1 • Unaudfled


c) As of July 1 ·Audited IF1 a+ F1 b)


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)


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)



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


7710 State School Facilities Projects


California Dept of Education SACS Financial Reporting Software. 2018.1 .0 File: fund·d (Rev 04/0612011}



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


J .6Crlotlon

A. REVENUES

I) LCFF Sources

2) Federal Revenue

3) 01her State Revenue


51 TOTAL REVENUES

B. EXPENSES


2) Classified Salaries

3) Employee Benefils


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


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


~ .;criotlon

E.NETINCREASE(OECREASE)IN NET POSITION IC + 041

F. NET POSITION

1) Beginning Net Position a) As al Jury 1 • Unaudited


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)


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


,l .acl1Dtlon

G.ASSETS

1) Cash a) 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



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


j_ ..;criotlon

I. LIABILITIES

1) Ae<:o1.1nts Payable

2) Due to Granter Governments


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)


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


~ ~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 REVENUES

Ceilflt>mie. Oep1 ol Education SACS Fltl!lnci9I Repor\i/lg Soltware • 2018.1.0 File: luncl-e: (Rev 03/27/2018)


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


_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)


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


)_


Expenses by Object

2017-18 .&erlotion Re11ource Codes Obiect Codes Estimated Actuals

SERVICES AND OTHER OPERATING EXPENSES

Subagreemants for Services


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}


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


J_ .6crlotion

INTERFUND TRANSFERS

INTEAFUND TRANSFERS IN

Other Authorized lnterfund Transfers In

{al TOTAL INTEAFUND TRANSFERS IN

OTHER SOURCES/USES

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\


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


~ oescriotioo

A. REVENUES

1) LCFF Sources

2) Federaf Aevenue



5l TOTAL REVENUES

B. EXPENSES (Objeets 1000-7999)

1) rnstruction


3) Pupil 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


b) Uses

3) Contributions


~nia Dept al Ec!ucatlon SACS Financlat Repc>l1ln9 Sol!we.re. :?0181.0 File: fund-e (ReY 03/l0i2!l17)


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


)--"'-1.Jeecrimlon

E. NET INCREASE: (DECREASE) IN NEJ POSITION IC+ 04)

F. NET POSITION

1) Beginning Net Position

al As of July 1 • Unaudi1ed


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)


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


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: [email protected]

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.


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



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?


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




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




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


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: [email protected]

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


,, ... ~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


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


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


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


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


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


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


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


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


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


2018·19 July1 Budget County School Service Fund


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




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


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



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)


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) -!


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


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----


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


ADDITIONAL FISCAL INDICATORS

2018·19 Juty t Budget County School Service Fund


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

2018-2019 ACOE Adopted Budget - Amador County Unified ...

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