CHARTER SCHOOL UNAUDITED ACTUALS FINANCIAL REPORT-ALTERNATIVE FORM July 1, 2017 to June 30, 2018 Charter School Name: Accelerated Charter Elementary CDS #: FY 18-ACES-UAR- 196473301007 43 Charter Approving Entity: Los Angeles Unified School District County: Los Angeles Charter#: 1201301 This charter school uses the following basis of accounting: (Please enter an "X" in the applicable box below; check only one box) g]Accrual Basis (Applicable Capital Assets/Interest on Long-Term Debt/Long-Term Liabilities/Net Position objects are 6900, 7438, 9400-9489, 9660-9669, 9796, and 9797) @Modified Accrual Basis(Applicable Capital Outlay/Debt Service/Fund Balance objects are6100-6170, 6200-6500, 7438, 7439, and 9711-9789) .. Description " ' '-" ' Object Code z Unre'stricted, ai .: Restricted a ' . Total A. REVENUES "I. LCFF Sources State Aid - Current Year 8011 I 2,927,183.00 . ), , , .,. ., = 0 ,;,, ,,I ;., 2,927,183.00 Education Protection Account State Aid - Current Year 8C)12 628,912.00 628,912.00 State Aid - Prior Years 8019 (43,173.00) (43,173.00) Transfers to Charter Schools in Lieu of Property Taxes 8096 OtherLCFFTransfers 8091,8097 Total, LCFF Sources 2. Federal Revenues (see NOTE in Section L) No Child Left Behind/Every Student Succeeds Act 8290 Special Education - Federal 8181, 8182 ChildNutrition-Federal 8220 DonatedFoodCommodities 8221 Other Federal Revenues 8'l 10, 8260-8299 Total, Federal Revenues 3. Other State Revenues SpecialEducation-State StateRevSE AllOtherStateRevenues StateRevAO Total, Other State Revenues 4. Other Local Revenues AllOtherLocalRevenues LocalRevAO Total, Local Revenues 5. TOT AL REVENUES B. EXPENDITURES (see NOTE in Section L) 1, Certificated Salaries Certificated Teachers' Salaries '1400 CertificatedPupilSupportSalaries 1200 Certificated Supervisors' and Administrators' Salaries 1300 OtherCertificatedSalaries 1900 Total, Certificated Salaries 2, Noncertificated Salaries NoncertificatedlnstructionalSalaries 2100 NoncertificatedSupportSalaries 2200 Noncertificated Supervisors' and Administrators' Salaries 2300 ClericalandOfficeSalaries 2400 OtherNoncertificatedSalaries 2900 Total, Noncertificated Salaries 1,177,768.40 1,177,768.40 0.00 4,690,690.40 0.00 4,690,690.40 , . , .,. . g :ai , ! ,,a' .. I i i: .' 2al6,418.00 2-16,418.00 91 ,687.87 91 ,687.87 0.00 0.00 45,889.13 45,889.i3 0.00 353,995.00 353,995.00 " ': :' "i " :)' " ':'; .:' i ,.:i';.. 272,'055.37 272,655.37 70,541 .00 247,491 .97 318,032.97 70,54"l .00 520,i47.34 590,688.34 156,956.19 11 ,159.48 168,115.67 156,956. "ig "11,159.48 168,115.67 4,918,187.59 885,301 .82 5,803,489.41 I 998,090.10 230,084.12 1,228,174.22 0.00 17 4,949.84 92,822.03 i 267,771.87 i o.oo i,173,039.94 322,906.15 ' i,495,946.09 I 15,580.56 189,841 .41 205,421 .97 110,910.77 6,900.00 117,810.77 6,999.22 20,997.52 27,996.74 275,675.10 14,923.46 290,598.56 0.00 409, 165.65 232,662.39 641 ,828.04 Califomia Department of Education Charter School Financial Report Cenification Form (Revised 04/1 2/1 8) Page 1 of 6 8/24/2018 5:39 PM
37
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g]Accrual @Modified Accrual Basis (Applicable Capital … · Books and Other Reference Materials 4200 MaterialsandSupplies 32,0014300 NoncapitalizedEquipment 4400 Food 4700 Total,
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CHARTER SCHOOL UNAUDITED ACTUALS
FINANCIAL REPORT-ALTERNATIVE FORM
July 1, 2017 to June 30, 2018
Charter School Name: Accelerated Charter Elementary
CDS #: FY 18-ACES-UAR- 196473301007 43
Charter Approving Entity: Los Angeles Unified School District
County: Los Angeles
Charter#: 1201301
This charter school uses the following basis of accounting:
(Please enter an "X" in the applicable box below; check only one box)
g]Accrual Basis (Applicable Capital Assets/Interest on Long-Term Debt/Long-Term Liabilities/Net Position objects are 6900, 7438,
9400-9489, 9660-9669, 9796, and 9797)
@Modified Accrual Basis (Applicable Capital Outlay/Debt Service/Fund Balance objects are 6100-6170, 6200-6500, 7438, 7439,and 9711-9789)
.. Description " ' '-" ' Object Code z Unre'stricted, ai.: Restricted a ' . Total
A. REVENUES
"I. LCFF Sources
State Aid - Current Year 8011
I
2,927,183.00
. ), , , .,. ., = 0 , ;, , , ,I ;.,
2,927,183.00
Education Protection Account State Aid - Current Year 8C)12 628,912.00 628,912.00
State Aid - Prior Years 8019 (43,173.00) (43,173.00)
Transfers to Charter Schools in Lieu of Property Taxes 8096
OtherLCFFTransfers 8091,8097
Total, LCFF Sources
2. Federal Revenues (see NOTE in Section L)
No Child Left Behind/Every Student Succeeds Act 8290
Special Education - Federal 8181, 8182
ChildNutrition-Federal 8220
DonatedFoodCommodities 8221
Other Federal Revenues 8'l 10, 8260-8299
Total, Federal Revenues
3. Other State Revenues
SpecialEducation-State StateRevSE
AllOtherStateRevenues StateRevAO
Total, Other State Revenues
4. Other Local Revenues
AllOtherLocalRevenues LocalRevAO
Total, Local Revenues
5. TOT AL REVENUES
B. EXPENDITURES (see NOTE in Section L)
1, Certificated Salaries
Certificated Teachers' Salaries '14 00
CertificatedPupilSupportSalaries 1200Certificated Supervisors' and Administrators' Salaries 1300
Ending Fund Balance /Net Position, June 30 (G9 + H2) - (16 + J2)
(must agree with Line F2)
6,017,377.70 I 6,017,377.70I 0.00
0.00
491 ,582.63 491,582.63
0.00
0.00
0.00
151 ,488.38 151,488.38
0.00
0.00
i ,638.22 1 ,638.22
0.00
34,963,160.86 34,963,160.86
41 ,625,247.79 0.00 41,625,247.79
0.00
0.00 0.00 0.00
256,456.79 256,456.79
0.00
279,067. 10 279,067.10
0.00
l 10,194,179.54 10,194,179.54
iO,729,703.43 0.00 10,729,703.43
0.00
0.00 0.00 0.00
130,895,544.36i O.00 30,895,544.36
Califomia Department of Education
Chaner School Financial Report
Certification Fom (Revised 0411 2/1 8)
Page 4 0f 6
8/24/2018 5:39 PM
CHARTER SCHOOL UNAUDITED ACTUALS
FINANCIAL REPORT-ALTERNATIVE FORM
July 1, 2017 to June 30, 2018
Charter School Name: Accelerated Charter Elementary
CDS #: FY 18-ACES-UAR- 196473301007 43
L. FEDERAL EVERY STUDENT SUCCEEDS ACT (ESSA) MAINTENANCE OF EFFORT REQUIREMENT
NOTE: IF YOUR CHARTER SCHOOL RECEIVED FEDERAL FUNDING, AS REPORTED IN SECTION A2, THE FOLLOWING
ADDITIONAL INFORMATION MUST BE PROVIDED IN ORDER FOR THE CDE TO CALCULATE COMPLIANCE WITH
THE FEDERAL EVERY STUDENT SUCCEEDS ACT (ESSA) MAINTENANCE OF EFFORT REQUIREMENT:
1. Federal Revenue Used for Capital Outlay and Debt Service
Included in the Capital Outlay and Debt Service expenditures reported in sections B6 and B7 are
the following amounts paid out of federal funds:
Federal Program Name (If no amounts, indicate "NONE")
0.00 0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00 0.00
a. NONE
b.
Capital Outlay Debt Service
0.00
Total
TOTAL FEDERAL REVENUES USED FOR CAPITAL OUTLAY AND DEBT SERVICE 0.00
2. Community Services Expenditures
Provide the amount of State and Local funds reported in Section B that were expended for Community Services Activities:
Amount
Objects of Expenditures (Enter "0.00" if none)
a. Certificated Salaries
b. Noncertificated Salaries
c. Employee Benefits
d. Books and Supplies
e. Services and Other Operating Expenditures
TOTAL COMMUNITY SERVICES EXPENDITURES
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
0.00
Califomia Department of Education
Charter School Financial Report
Certification Form (Revised 04/12/18)
Page 5 of 6
8/24/2018 5:39 PM
CHARTER SCHOOL UNAUDITED ACTUALS
FINANCIAL REPORT-ALTERNATIVE FORM
July 1, 2017 to June 30, 2018
Charter School Name: Accelerated Charter Elementary
CDS #: FY 18-ACES-UAR- 19647330100743
3. State and Local Expenditures to be Used for ESSA Annual Maintenance of Effort Calculation:
Results of this calculation will be used for comparison with 2016-17 expenditures. Failure to maintain the required
90 percent expenditure level on either an aggregate or per capita expenditure basis may result in reduction toallocations for covered programs in 2019-20.
a. Total Expenditures (B8) 4,830,099.21
b. Less Federal Expenditures (Total A2)
[Revenues are used as proxy for expenditures because most federal revenues
are normally recognized in the period that qualifying expenditures are incurredl353,995.00
c. Subtotal of State & Local Expenditures
[a minus bl4,476,104.21
d. Less Community Services
[L2 Total]
0.00
e. Less Capital Outlay & Debt Service
[Total B6 plus objects 7438 and 7439, less L1 Total]
TOTAL STATE & LOCAL EXPENDITURES SUBJECT TO MOE
[c minus d minus e]
1,17al,778.74
$ 3,304,325.47
Califomia Department of Education
Charier School Financial Report
Certification Form (Revised 041j 2h 8)
Page 6 of 6
8/24/2018 5:39 PM
Accelerated Charter Elementary
Los Angeles Unified
Los Angeles County
Description ResourceCodes ObjectCodes_
2017-18_ U_____naudite__dActu__als
2018-19 _et
- -Per-cent- I_ Diffe_____rence i
A. REVENUES
I)LCFFSources 8010-8099
2)FederalRevenue 8100-8299
3)OtherStateRevenue 8300-8599
4)OtherLocalRevenue 8600-8799
%OTAL REVENUES ___ _ __ -.
4,690,690.40 5,125,924.00
----l9.3%il
353,995.00 355.545.00I
0.4%,'
318,032.97 366.863.00
I
15.4%'
440,771 .04 375.289.00 -14.9%
___5,80,3489_.41 6 223 621 .oo_ 7.2%1
B. EXPENSES
1 ) Certificated Salaries 1000-1999
2)ClassifiedSalaries 2000-2999
3)EmployeeBenefits 3000-3999I
4)BooksandSupplies 4000-4999
5) Services and Other Operating Expenses 5000-5999
6)Depreciation 6000-6999
7) Other Outgo (excluding Transfers of Indirect 7100-7299,
Costs) 7400-7499
8) Other Outgo - Transfers of Indirect Costs 7300-7399
California Dept of EducationSACS Financial Reporting Software - 2CIl 8.2.0File: pcr (Rev 05/05/2016)
Unaudited Actuals
2017-18
General Fund and Charter Schools Funds
Program Cost Report
Page 1
qg 64733 0100743
Form PCR
Printed: 8/27/2018 7:11 AM
4 lAccelerated Charter Elementary I I (0.00)I =>shouldbezero I IFY 2018 Llnaudited Actual Report I i I IIIf #NAME? appears in rows 88 (yellow shaded coluIFI Charter Schools - Fund 62 IIDUE DATE-ALIGuST 20, 2018 I If total revenue is = to ZERO and total expenditure is > a
I i
NOTE: PLEASE DO NOT INSERT COLUMNS OR ROWS OR CHANGE ANY CODES IN THE TEMPLATE I I If total revenue is > 1 and total expenditure is = to ZERC
I I I I If total revenue is a negative amount iI I I I i If #NAME? appears in rows 69 (green shaded colurI I I I If total revenue is = to ZERO and total expenditure is > a
I i If total revenue is > 1 and total expenditure is = to ZERCI I I i If total revenue is a negative amount. i
BAL ANCE SHEET - FULL ACCRUAL I I I FY2018 LINAuDITED
A) ASSETS I I :::: I As of June 30, 2018 11f total revenue = fotal expenditure make sure that the %m C-hl I I I .. .. I
6,01 7,377.70l , , , ,, . I ,l,..,,,,,,
$' In LA6QE ir@4sulry ori)y ii . .,. ." - Note: ' Put $ or)ly Ifyp'ur cas,h 'Is'$'in LACOE trqq4iiry oniy . ..'[. ' :.'. . - Note': Put $ on0y ijyoqr.qi4ti'is
l' I
a) In.County Treasuijdon't pat-;6ui$ tiere If'th0y,':are not In LAC6Ej...: '- ' " " " " ' "" l"""' ;9'1 Y6."::::).'-;a." ., 1) p,7ir Vaiue,Adjustment J: Cish 3tyCountj7 ieaiury.' ," .;' :' ,,...> '. ;.' , . .. ' 9111 I .." 'ib)lnBanks " i I 9120" Iic) In Revolving Fund I 9130 I I 491,582.63 I I Iid) with Fiscal Ageni I 9135 I I I I Iie) collection awaifing deposit I 9140 I I I I I
2) Investments I 9150 I I I I I3) Accounts Receivable I 9200 I I 151,488.38 I I I14) Due from Grantor Govemment i g:_go I I I I I5) Due from Other Funds I 9310 I I I I6) Stores i I 9320 I I I I17) Prepaid Expenditures I I 9330 I l 1,638.22 I I I8) Other Current Assets I I 9340 I I I I I91 Fixed Assets: I I l=-= : -- -..= I I I
al Land I 9410 I i <,<as,igo.<oI I
I 51 Land Improvements I 9420 Il_ I should be greater
than Accum dep II I c) Less - Accumulated Depreciation-Land Improvements I 9425
I i 0 00 I input negative num yer II
I d) BuildingsI
9430 I 30,875,602.47 I should be greater
than Accum dep II e) Less - Accumulated Depreciation-Buildings I 9435 (t279.879.00) I input negative number
I fl Equipment I 9440 I 1,239,385.99 I should be greater
than Accum dep III g) Less - Accumulated Depreciation-Equipment i 9445 I (335.139.00) I input negative number
I +ii Work in Progress I 9450 I I Il- I L ...:=..=....=... I I
101 TOTAL ASSETS I I 41625,247.79 I I IB. DEFERRED OuTFLOWS OF RESOLIRCES I I . .. "" . ' I I1) I Deferred Outflows Of Resources I 9490 I I I I2) TOT AL DEFERRED OuTFLOWS I I I I i II
II I I I i IIC. LIABILITIES I I I i II11 Accounts Payable I 9500 I 256,456.79 I I i II2) Due to Grantor Govemments I 9590 I I I i II31 Due to Other Funds I 9810 I I i III14) Current Loans 9640 - 279,067.10 I iII51 Uneamed Revenue 9650 I III61 Long-Tem'i Liabilities: } i:'!:'ut0%M' F2.' .'flal'lll :').'i 'J I" >R '. I i
a4 NetPensionLiability i 9663 Ibl NETOPEBObligation I 96E)4 I
Ic) CompensatedAbsences I 9865 I
I Idi copsPayable I 9ti68
I Ie) CapitalLeasesPayable i 9667
If) iLeaseRevenueBondsPayable I 9668
Ig) i0therGeneralLong-Temi-Liabilifies i 9669 10,194,179.54
7) ITOTAL LIABILITIES 10,729,703.43
D. DEFERRED INFLOWS OF RESOURCES 5'l")':a)'!W';PW)&)t{ I
1)iDeferredlnflowsofResources I 9690 I
1 of 16 8/24/2018 5:40 PM
________l
12) TOTAL DEFERRED INFLOWS i II I I I III I
I II I II E. NET POSITION, June 30 I 30,895.544.36 I II II I ":l".' :' :'".)a.ii';. W.):i{a,)' I CHECK: I lI DIFF BET. END NET POSITION & FUND EQTf ( this should be zero) I .1 O.OO) ==========> please correct if not zero; balance the report before subi
I I I
I if #NAME? appears
go to K3 for
instructions
if #NAME?
appears go to K3
for instructions
if #NAME?
appears go to
K7 for
instructions
i I II fflfflfflkENDlNG NET POSITION CARRY FORWARD TO NEXT FY 30.895,544.367 i I nla I_IIIIC anlJul_u Cla4uAl_ I IJ 4C1'llJ 11JiICCIN ansucu I.alJLlJlVll'V)l I
ST ATEMENT OF REVENuES, EXPENSES AND CHANGES IN NET POSITION I I 0000 1100 1400 3010
II I
Llnrestricted Resources
Lottery
Llnrestricted
Education
Protection Acct
(EPA)
NCLB Tl PA
Low tnc a
Neglected
FY2018 uNALIDITED
ACTuALS F F F u
I
I iObject Codes I As of 6/30j18 Allocate Allowable Exp
Allocate Allowable
Exp
Allocate
Allowable Exp
fund balance
not allowed
A. I REVI iNUES (Summary-see details below) I ', ." "-'II:"l ' ( a :. ' i l' ". - " C8'5 '..
li LCFF Sources 8010-8099 4,890,690.40 4.061 ,77B.40 628,912.00
2) Federal Revenue 8100-8299 353,9!)!5.00 216.418.00
3) Other State Revenue 8300-8599 . 590.688.34 70,541 .00 90,5il.22
4) Other Local Revenue 8600-8799 168,115.67 156,956.19
I III 5) TOTAL REVENuES 5,803,489.41 4,289,275.59 90,511.22 828,912.00 216,418.00
I IIB. IEXPEiNSES [Summary-see details below)
I i) Ceriificated Salaries 1000-1999 1,495,946.09 707,427.13 60,753.62 465,612.8i 74,183.78
I 2) Classified Salaries 2000-2999 641 ,828.04 409,165.65 87,156.08
I 13) Employee Benefits 3000-3999 588,413.87 302,634.55 17,326.38 163,299.19 26,603.82
I 5) Services and Other Operating Expenses 5000-5999 780,406.02 459,897.54 33,278.55
I
6i Depreciation 8000-8999 977,BC1?.00 977.607.00
I 7) Other Outgo (excluding Transfers of indirect Costs)
7100-7299,
7400-7499 194,171.74 i94,i7i.74
II , 8) Other Outgo - Transfers of Indirect Costs 7300-7399 46,906.91 31,747.85 8,802.88
I II 9) TOTAL EXPENSES 4,830,099.21 3,132,820.94 90,511.22 628,912.00 233,760.81
I I
1.IEXCESS (DEFICIENCY) OF REVENuES OVER EXPENSES BEFORE OTHER FINANCING SOuRCES & LISES 973,390.20 1,156,454.65 (17,342.81)
I Ill' I III o. OTHER FINANCING SOuRCES/uSES I I . - '. '1. .. .I 1) ilnterTund Transfers I a:,";.F;X:):. :C, ' , ;,. , 11r, 'ia , l,,,, i . ,, ,"'l 'l:':11" ) i , ,141,. , ,, , ,,'
a iTransfers In 8900-8929 Iib iTransfers Out 7600-7829 I
I I i'__. r, 4%_ various II II i NC'LBF Tr!!eaT, j-ariA"ffi':R'c G"""row-!;""'N;(i;cr;a '-'--'-"-'""""""'- J-sz'eo 3010 216,418.00 216,418.00
I I iNCLB: Title 1, Pari A Basic School Support 8290 3020
I II iNCLB: Title I, Part D, Local [)elinquent Programs 8290 3025
I I iCareer and Technical Education 8290 3500-3699II I
Other No Child Lefi Behind 8290
3012,3030,
4126,5510
Safe and Drug Free Schools 8290 3700-3799
INCLB:Tll, Pari A, Edu>for Qualiiy 8290 4035 22,846.00
INCLB:Tll, Part A, Administrator Training 8290 4036
INCLB:Tll, Park D, Enhancing Education Through Technology, Formula Grants 8290 4045 IiI INCLB:Tll, Part D, Enhancing Education Through Technology, Competitive Grants 8290 4046 I
I INCLB:Tlll, ImmiOrant Education Program 8290 4201
I INCLB:Tlll, English Learner Program 8290 4203 21,927.00
I I INCLB:TitleV, Pari B, Public Charter Schools Grant Program (PCSGP) 8290 4610
I I 57jiJ:$::65'!:7%g:ffl':7'7J-"-'. ';' :..:(il)'l':i':'i.:i'i:).':ll'il(.'liil:IJi;':"""-5640 1116.13
Career Technical Education Incentive Grant Program (CTEIG)
Drug/Alcohol/Tobacco Funds
School Based Coordinafion Program
College Readiness Block Grant
Specialized Secondary
Qualify Education Investment Act
Common Core Standards Implementation Funds
All Other State Revenue:
TOT AL OTHER ST ATE REVENUE
OTHER LOCAL REVENLIE
Sales
Sale of
Sale of Publications
Food Service Sales
All Other Sales
Leases and Rentals
Interest
Net Increase (Decrease) in the Fair Value of Investments
Fees and Contracts
Child Parent Fees
T Fees from Individuals
Interagency Services
All Other Fees & Contracts
All Other Local Revenue:
8311
8319
8520
8550
8560
8560
8590
8590
8590
8590
8590
8590
8590
8590
8590
8590
8590
8590
8500
6500
5310
0000
1100
6300
6010
6030
6230
6264
8387
6690
7250
7338
7370
7400
7405
7810
8631
8632
8634
8639
8650
8660
8662
8673
8675
8677
8689
8689
0000
0000
5310
0000
00 €)O
0000
0000
0000
0000
0000
0000
0000
353,995.00
70,541.Cla
90,511.22
33,400.75
122,850.OC1
730.00
590,688.34
82,487.64
24,468.55
50,000.OC1
70,541.00
90,511.22
70,54100 90,511.22
82,487.64
216,418.00
4 of 16 8/24/2018 5:40 PM
Tuition
All Other Transfers In
Transfers of Apportionments
' Education SELPA Transfers
From County Offices
From JPAs
Other Transfers of
From Districts or Charier Schools
From County Offices
From JPAs
All Other Transfers in from All Others
TOTAL OTHER LOCAL REVENLIE
tN/
CERTIFICATED SALARIES
Teachers' Salaries
Librarians
Guidance, Welfare, & Counseling Services
Support Salaries
Supervisors' and Administrators' Salaries
Other Certificated Salaries
TOT AL CERTIFICATED SALARIES
CuSSIFIED SALARIES
Classified Instructional Salaries
Classified Supervisors' and Administrators' Salaries
Clerical, Technical and Office Salaries
Classified Transponation Salaries
Classified Food Services Salaries
Classified Maintenance & Operations Salaires
Other Classified Salaries
TOTAL CLASSIFIED SALARIES
EMPLOYEE BENEFITS
EE Ben - STRS - Certificated
EE Ben - STRS - Cerkificated - Instruction
EE Ben - STRS - Certificated - Instrucfional Library, Media, & Techno
EE Ben - STFIS - Certificated - School Adminisiration
EE Ben - STRS - Certificated - Guidance & Counseling Services
EE Ben - STRS - Cerfificafed - Health Services
EE Ben - STRS - Cerfiffcaied - Other General Administration
EE Ben - OASDI Reg - Classified
EE Ben - OASDI Reg - Classified - Instruction
EE Ben - OASDI Reg - Classified - Instruclional Supervision and Adm
EE Ben - OASDI Reg - Classified - School Administration
EE Ben - OASDI Reg - Classified - Pupil Transportation
EE Ben - OASDI Reg - Classified - Food Services
EE Ben - OASDI - Classified - Plant Maintenance &
8'71 0
8781-8783
0000
0000
8792
8793
8791
8792
8793
8799
6500
6500
0000
0000
0000
0000
168,lt5.67 156,956.19
SACS Object FUNCTION
110 €
1 200
1200
1 20C1
1300
1900
i 000
2420
3110
3140
2700
7200
FY2018 uNAuDITED
ACTuALS 0000 1100
As of 6/30{18 unrestricted Resources
Lottery
Unrestricted
1400 3010
NCLB Tl PA
Low Inc &
532,477.29
174,949.84
707,427.13
60,753.62
60,753.62
465,612.81
485,612.81
16,749.00
57,414.78
74,163.78
2100
2300
2400
2200
2200
2200
2900
1 00CI
2100
2700
360CI
3700
8100
7200
15,580.56
6,999.22
275,675.10
66,158.56
20,997.52
110,910.77
409,i65.85 87,i56.08
3101
3101
3101
3104
3101
3101
1 00CI
2 420
2700
3110
3140
7200
98,001.95
73,164.32
9,127.33 84,87!5.70 10,905.24
9,127.33 64,875.70 2,417.03
24,837.63 8,488.21
3302
3302
3302
3302
3302
3302
1000
2100
2700
3600
3700
8100
39,486.60 25,269.38
954.41
412.24
17,045.21
5,327.02
4,090.43
1 ,236.59
.52
5 0f 16 8/24/2018 5:40 PM
6 of 15 8/24/2018 5:40 PM
l....,,...,.._..,... I I I FY2018 LINALIDITED
ACTuALS 0000 1100 1400 I 3C110
SACS Object IFUNCTIONAs of 6/30/1 8 Llnrestricted Resources
Lottery
Unrestricted
Education
Protection Acct
(EPA)
INCLBT1PAI Low Inc &
Neglected
I EE Ben - Workers' Compensation - Cett - Other General Administration 3601 7200
I EE Ben - Workers' Compensation - Classified 14,421.30 9,699.10 1,771 .58
I EE Ben - Workers' Compensation - Class - Instruction i 3602 1000 4,181.90 319.95 1,358.99
I EE Ben - Workers' Compensation - Class - Instructional Supervision and Adm I 3602 2100 550.12 137.53 412.59
I EE Ben - Workers' Compensation - Class - School Administration I 3602 i 2700 6,894.29 6,588.36
EE Ben - Workers' Compensation - Class - Pupil Transportation 3602 3600
EE Ben - Workers' Compensation - Class - Food Services 3602 3700
EE Ben - Workers' Compensation - Class - Plant Maintenance & Operation 3602 8100 2,794.99 2,653.2B
EE Ben - Workers' Compensation - Class - Other General Administration I 3602 7200
I
I I TOT AL EMPLOYEE BENEFITS I I 588,413.87 302,634.55 17,326.38 163,299.19 26,803.82
II 4) IBOOKS AND SLIPPLIES I I l= "
I I I iApproved Textbooks and Core Curricula Materials I 4100 1000 I 1,061.91 1,061.91 II I I Books and Other Reference Materials l 4200 1000 I 1 ,428.02 151.79 i soa.osI I I iMaferials and Supplies I 4300 1000 I 54,408.37 2,949.35 12,431 .22 I 2,908.29I I I iNoncapitalized Equipment I 4400 1000 18,466.35 17,154.54 II I iOther Supplies I 4300 2700 29,454.89 29,051.89 I 39.35I I iPupil Transportation Supplies 4300 3600 l-I I iFood Service Supplies 4700 3700 l-
TOTAL BOOKS AND SUPPLIES I 104,819.54 50,369.48 12,431.22 I 3,755.70I .. == .
I5) SERVICES AND OTHER OPERATIONG EXPENSES
Personal Services - School Administration 5800 I 2700 ,Personal Services - Other General Administration 5800 I 7200 IITravel and Conferences - Instruction 5200 i iooo i .1 ,995.24 792.00 II 1 ,203.24
Travel and Conferences - Other General AdWraskralion , 5200 i z:_oo iI 1,045.52 1,045.52
Travel and Conference - School Adminisiration I' 5200 I 2700 l 1.124.33 749.33 375.00
Due and Memberships - Instruction 5300 1000
j Due and Memberships - School Adminisiration 5300 2700 i 4,817.38 4,617.36
Due and Memberships - Food Service i 5300 3700
Due and Memberships - Other General Administration 5300 7200 i 8.297.87 8,297.87
Due and Memberships - Data Processing 5300 7700 347.65 347.65
Insurance - School Administration 5400 2700 i -l
Insurance - Other General Adminisiration 5400 7200 I 38,72B.5i 36,726.51 _l
Operations and Housekeeping Services 5500 8100 92.958.00 92,958.00 _l
CHECK: Details of Total Revenues - Summary = Should be ZERO liCHECK: Details of Total Expenses - Summary = Should be ZERO; or $ in Other Financing uses li I -l
8 of 16 8/24/2018 5:40 PM
DEFERRED INFLOWS I I I I I I II I I I I I
TION. June 30 I I I I II I I I I
iT. END NET POSITION & FUND EQTY ( this should be zero) nission I I I I II
I)TAL OTHER FINANCING SOIJRCES/uSES 108,678.58 2,698.79 54,344.27 -l
I
10 0f 16 8/24/2018 5:40 PM
al Charter Elementary I I I I I I I I Iiudited Actual Report I I I I I I Ichools - Fund 82 nns), check the columns if one of the following errors exist. I I I I I IAUGUST 20, 2018 1. I I I I I I I
NOTE: PLEASE DO NOT INSERT COLUMNS OR ROWS OR CHANGE ANY Can I j I I I I I II I I I I I I I Iirns), check the columns if one of the following errors exist I I I I I
I I I II I I I
I I I
HEET - FULL ACCRUAL L....,.,......,,.,.. I I Il..,..,....,..,....,.,,..,.,,,...,..,..,...,. I I II I I I I I
unty Tr;i;iui (aonat put'your $ her6'jf t+ie;'ayffi not in ucoej a . " in the Los Angeles County TreasuryairVilue'Adjustment,toCashinCoiintjTreasury .', , ii . intheLosAngelesCountyTreasury
I I I I II I I I
iks I I I I Iiolving Fund I I I I'iscal Agent I I I I I:tion awaiting deposit I I I Iants I I Is Receivable I I In Grantor Govemment I In Other Funds I I I I I
I I I I IExoendifures I I I Iirrent Assets I I I I I I Iisets: I I I Iind I I I
ind Improvements I I I I I I Iiss - Accumulated Depreciation-Land Improvements I I I I I I I
iildings
I
I I II I
II
iiss - Accumulated Depreciation-Buildings I I I
luipment I Iiss - Accumulated Depreciation-Equipment Iork in Progress I I
ASSETS
RED OUTFLOWS OF RESOURCES
;ferred Outflows Of Resources IDEFERRED OuTFLOWS
nES I Is Payable I I3rantor Govemments I I)ther Funds I ILoans I Iid Revenue I Im Liabilities: I I=t Pension Liability I IET OPEB Obligation I Iimpensaied Absences I I)Ps Payable I Iipifal Leases Payable I I:ase Revenue Bonds Payable I I Iher General Lona-Term Liabilities I I ILIABILITIES I I I I
in INFLOWS OF RESOuRCES I I I I II Inflows of Resources I I I I I
9 of 16 8/24/2018 5:40 PM
:REASE (DECREASE) IN NET POSITION I l- (0.00) Il I I
SITION
iginning Net Position IAS ofJuly 1 (based On unaudited actualsfrom PY) I
Audit Adjustmems
As of July 1- Audited
Other Restatements xisIIII
Adjusted Beginning Net Position (per audited FS)
I "=_..=iding Net Position, June 30
Components of Ending Net Position I -....I....=r).=
Net Investment in Capital Assefs
Restricfed Net Position
Llnrestricted Net Position
9010 4035 4203 5640 6(XO 8300 9010 7810
J!2UTAlLS);FF SOuRCES
SPED Federal
(Please refer to your
MOu about unspent
funds)
NCLB Tll PA
Tchr Quality
NCLB Till LEP
Prog
Medi-Cal
Billing Option ASES
Lottery:
Instructional
Materials
(please refer
to your MOLI
about
unspent
funds)
Other
Restricted
State Rev I Iincipal Apportionment IState Aid - Current Year
Sfate Aid - Prior Years iEducation Protection Account State Aid (EPA) - Current Year
-l
-l
-l I:FF Transfers . . . IUnrestricted LCFF Transfers - Current Year
-l
All Other LCFF Transfer- Current Year-l I
Transfers to Charter Sdtools in lieu of Proper§ Taxes
In Lieu of PropTax - Prior 7ear-l I I-l I I
Property Taxes Transfers-l I I
LCFF/Revenue Limit Transfers - Prior Years -l I
=-'.. =l I)TAL LCFF SOuRCES -l
'-=' =-= IjEDERAL REVENUE .1-.l=.==-. IIMaintenance and Operations ' , , j .>, . ) .. . i i_ ,} ,, .':.:<: ===="==.=lSpecialEd:lDEABasicLocalAssistance-CurrentYear 91,718.13Sp4ial Ed: IDEA Basic Local Assistance - Prior Years (30.28)
-l-l
Special Education Discretionary Granfs -lChild Nutrition Programs -lDonated Food Commodities
.afH_g(J;q6J;j.r,%..2:':,JJ9J"rNCLB: Title 1, Part A Basic Grts Low-Inc & Neglected -lNCLB: Title 1, Pan A Basic School Support -lNCLB: Title 1, Part D, Local Delinquent Programs -lCareer and Technical Education -l
(>her No Child Lefi Behind -ISafe and Drug Free Schools -lNCLB:Tll, Pa-rf A, Educator Quality 22,846.00 -lNCLB:Tll, Part A, Administrator Training ffNCLB:Tll, Pari D, Enhancing Education Through Technology, Formula Grants
iNCLB:Tll, Part D, Enhancing Education Through Technology, Competitive Grants
NCLB:Tlll, Immigrant Educa}ion Program -lNCLB:Tlll, English Leamer Program 21 ,927.00 -lNCLB:TitleV, Part B, Public Charter Schools Grant Program (PCSGP) _l
EE Ben - Workers' Compensation - Cert - Other General Administration
EE Ben - Workers' Compensation - Classified 584.30 2,060.39 305.93
EE Ben - Workers' Compensation - Class - Instruction 584.30 1,918.66
EE Ben - Workers' Compensaiion - Class - Instrucfional Supervision and Adm I
EE Ben - Workers' Compensaiion - Class - School Administration I 305.93
EE Ben - Workers' Compensation - Class - Pupil Transportation IEE Ben - Workers' Compensation - Class - Food Services I IEE Ben - Workersa Compensation - Class - Plant Maintenance & Operation I 141.73 IEE Ben - Workersa Compensation - Class - Other General Administration I
I' .. .588i,4i3.Q7 . '
_ l".""_ ".
" -1,CX>1_e4 ,, . ' ,-- . :I t:428.02 - a
.:'a:. 54,46B.i7.'.'. .'...ff,,
'IN,4tiAJ3g."" :',,,_'zta:m_sg . ' : .-' r .
" ' j('4;819.54- r=..
I
TOT AL EMPLOYEE BENEFITS I 41,937.53 5174.92 3,2m.'80 411.29 13,631.40 14,096.19
)OKS AND SuPPLlES
Approved Textbooks and Core Curricula Materials IBooks and Other Reference Materials I 468.17
Materials and Supplies I 1,810.00 33,400.75 178.76 730.00
Noncapitalized Equipmeni I 1 ,311 .81
Other Supplies I 363.65
Pupil Transportation Supplies I I -Food Service Supplies l...TOT AL BOOKS AND SLIPPLIES 1,810.00 -33,400.75 I 2,322.39 730.00
l :.:._.-.==I , l':'.;;::ai l . . . . ._ . I _ . .. .