LUTHER BURBANK SCHOOL DISTRICT SECOND INTERIM REPORT FOR FISCAL YEAR 2016 – 2017 GOVERNING BOARD Meghan Weisler, President Darlene Wallach, Clerk Mark Lemucchi Adriana Rodriguez-Rios Michael Rowe RECOMMENDED BY Dr. Christopher Ortiz, Superintendent Rudy Avalos-Sanchez, Chief Business Official MARCH 2017
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LUTHER BURBANK SCHOOL DISTRICT
SECOND INTERIM REPORT
FOR FISCAL YEAR 2016 – 2017
GOVERNING BOARD Meghan Weisler, President
Darlene Wallach, Clerk Mark Lemucchi
Adriana Rodriguez-Rios Michael Rowe
RECOMMENDED BY
Dr. Christopher Ortiz, Superintendent Rudy Avalos-Sanchez, Chief Business Official
MARCH 2017
LUTHERBURBANKSCHOOLDISTRICT
FY2016‐2017 SECOND INTERIM BUDGET ASSUMPTIONS
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FISCAL YEAR 2016-17 - MAJOR BUDGET ASSUMPTIONS
For the Luther Burbank School District Fiscal Year 2016/2017 Second Interim Budget, the guidance of the California Department of Finance (CA DOF), the Santa Clara County Office of Education (SCCOE), the School Services of California (SSC), and the Fiscal Crisis & Management Assistance Team (FCMAT) has been taken into consideration in developing these major budget assumptions and projections.
Revenues
A combination of Budget Guidelines and factors are used in the Fiscal Year 2016 – 2017 budget; including the Santa Clara County Office of Education (SCCOE) budget guidelines, FCMAT calculator and factors, and the School Services of California Dartboard. The estimated revenues are as follows:
General Multi-Year Assumptions 2016-17 2017-18 2018-19
Annual COLA (as calculated by the Department of Finance, DOF)
0.00% 1.48% 2.40%
LCFF Gap Closed Percentage (as calculated by the Department of Finance, DOF)
55.28% 23.67% 53.85%
LCFF Gap Closed Percentage - May Revise (as calculated by the Department of Finance, DOF)
49.08% 23.67% 53.85%
EPA Entitlement as % of statewide (ARL) 25.0000% 23.0000% 21.0000%
The Education Protection Account (EPA) is included with resource 1400 and revenue object
of 8012.
The district is in declining enrollment. The actual FY2015/2016 P2 ADA including County Program served children was 522.08 (enrollment of 534); hence, for funding purposes this prior year ADA is used. ADA projections for funding purposes for: FY2016/2017 is 522.08; FY2017/2018 is 509.90; and, FY2018/2019 is 509.90.
The estimated LCFF entitlement per ADA in FY16-17 is $10,090; in FY17-18 is $10,260 and in FY18-19 is $10,649. A decrease in enrollment of students or about 12.18 Average Daily Attendance (ADA) represents a projected loss in revenue of $124,967 in FY17-18.
LUTHERBURBANKSCHOOLDISTRICT
FY2016‐2017 SECOND INTERIM BUDGET ASSUMPTIONS
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Contributions from the Unrestricted General Fund to Restricted Programs are:
Special Education With a potential risk of additional Special Education needs
$720,388
Home to School TransportationAfter School Program
$ 43,607$ 37,500
Total Contribution $801,495
The 10.4% grade Span adjustment for grades K-3 is included under the LCFF.
The Mandated Cost reimbursement of $28.42 per P-2 ADA is $14,696 under the Block Grant. The one-time Discretionary Funding is estimated to be $106,815. Appropriate use of One-Time Funds: set it aside to offset retiree health benefit liabilities, professional development, technology, instructional materials and supplies.
The beginning restricted fund balance for the Educator Effectiveness, One-Time Funds, of $42,320 is included in the budget.
The Santa Clara County Mental Health collaboration continues at $20,000 for the Fiscal Year 2016/2017.
All Federal Revenues are included per the consolidated application: Title I, Title II, and Title III; also, IDEA per SELPA projections.
Expenditures
Continue the TK-3 CSR at 24:1. Certificated and Classified Salaries:
o Salaries are increased for step, column and other adjustments, about 3.5% for Certificated and 3.5% for Classified.
o The District settled the economic re-openers for FY2016/2017 with all bargaining units. Salary increases On-the-salary schedule, 2% effective 7/1/2016 and an additional 1.5% effective 1/1/2017. All salary and benefits augmentations are budgeted for FY2016/2017, FY2017/2018, and FY2018/2019.
All one-time revenues and expenditures have been removed from the FY2016/2017 to FY2018/2019 in the Multi-Year Projections.
Object of expenditures 4XXX and 5XXX are increase for FY2017/2018 (2.72%) and FY2018/2019 (2.92%) by the California Consumer Price Index (CPI) as needed.
LUTHERBURBANKSCHOOLDISTRICT
FY2016‐2017 SECOND INTERIM BUDGET ASSUMPTIONS
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Employee Benefits are increased by the California Consumer Price Index (CPI) for FY2017/2018 (2.72%) and FY2018/2019 (2.92%) as needed; also, the Cal-STRS, Cal-PERS, and Health Care increases are estimated and included it in the out-years.
o The following statutory benefit rates are applied to salaries as appropriate:
Statutory Benefits FY15-16 FY16-17 FY17-18 FY18-19 o STRS 10.73% 12.58% 14.43% 16.28% o PERS 11.847% 13.888% 15.80% 18.70% o Social Security 6.200% 6.200% 6.200% 6.200% o Medicare 1.450% 1.450% 1.450% 1.450% o Unemployment 0.05% 0.05% 0.05% 0.05% o Workers Comp 2.0512% 1.9364% 1.9364% 1.9364%
Other Programs Information Local Control Funding Formula (LCFF) - $5,238,731 (85.81%) The LCFF is the District’s largest source of revenue, about 85.81% of Unrestricted General Fund income. Total estimated Revenue sources are State Aid: $2,911,523, Prior Years Adjustments -$28,808; Education Protection Account (EPA): $658,387; and Local Property Taxes: $1,697,628.
LCFF Calculator Universal Assumptions
Luther Burbank Elementary (69542) ‐ Second Interim Budget Report
Remaining Need after Gap (informational only) 699,570 278,206 232,485 170,243 103,500 ‐
Current Year Gap Funding 774,997 343,901 72,094 198,647 229,725 252,408 Economic Recovery Target ‐ ‐ ‐ ‐ ‐ ‐ Additional State Aid ‐ ‐ ‐ ‐ ‐ ‐ Total Phase-In Entitlement 4,978,049$ 5,267,539$ 5,231,348$ 5,429,996$ 5,650,676$ 5,888,987$
LUTHERBURBANKSCHOOLDISTRICT
FY2016‐2017 SECOND INTERIM BUDGET ASSUMPTIONS
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Federal Funds - $221,974 (3.64%) Federal categorical funding represents approximately 30% of California’s total K-12 education funding. Several of the most significant federal programs were created through the Elementary and Secondary Education Act (ESEA) of 1965. The 2001 ESEA reauthorization is known as the “No Child Left Behind” Act (NCLB) and it is in transition to be replaced with Every Student Succeeding Act (ESSA). Every Student Succeeding Act (ESSA) emphasizes the needs of educationally disadvantaged students, including English learners and students living in poverty. In addition, ESSA imposes a greater degree of accountability to the federal government, including escalating interventions for schools that fail to meet annual performance targets for students’ academic progress. The Second Interim Budget for FY2016/2017 includes approximately $221,974 in federal funds for various categorical programs and grants. The largest and most significant federal grant programs operated by the District are described below. Title I, Part A - $74,878 The Basic Grant (Resource 3010) – It provides supplemental funds to be used to narrow the educational gap between disadvantaged children and other children in those areas where the highest concentration of children from low-income families attend school. Districts including LBSD target specific schools with the largest percentages of economically disadvantaged students for these supplemental services. Title II, Part A - $17,598 Teacher and Principal Training and Recruitment (Resource 4035) – Provides funds to increase student academic achievement by improving teacher and principal quality through professional
Components of LCFF By Object Code2015‐16 2016‐17 2017‐18 2018‐19 2019‐20 2020‐21
development and recruitment. These funds assist LBSD and other districts in increasing the number of highly qualified teachers and principals. Title III, Part A - $37,235 $36,508 for Language Instruction for Limited English Proficient (LEP) (Resource 4203) and $727 for Immigrant Education Program (IEP, Resource 4201) – Provides funding for supplementary programs and services for LEP and IEP students. Required activities include the provision of instruction and instructional support services related to English language development and academic progress in the core curriculum in a manner that allows LEP students to meet grade level and graduation requirements. Programs must also provide staff development of school staff assigned to LEP student populations. Title III funds may also be used for a variety of instructional support, curricular development, parental involvement, and related program activities. Other State Revenues - $595,757 (9.76%) Other State revenue sources are projected to total $595,757. These revenue sources include: discretionary, one-time funding of about $214.55 per ADA, the Governor suggests the one-time funds may be used to support investments in: Content standards implementation, professional development, induction programs for beginning teachers, deferred maintenance, and instructional materials and technology; Educator Effectiveness funds; Lottery Proceeds; Mandated Cost – Block Grant, After School Education and Safety (ASES), and Special Education Mental Health Services. Lottery income is projected to be $144 per ADA for unrestricted funds and $45 per ADA for Prop. 20 restricted funds (for instructional materials). Other Local Revenues - $48,248 (0.79%) Local revenues are projected to equal $48,248 in FY 2016/2017. It includes projected income from transfer of apportionments from Special Education SELPA, leases and rentals of District property, interest income, and local fundraising and donations. Special Education – SELPA Assumptions
Estimated COLA 2016/2017 is 0.00% of Statewide Target, which equals approximately $0.00/total K-12 PY P2 ADA
Estimated Sp Ed deficit: using 3.0% and no ADA growth in 2016/2017
Estimated Cost of pupils in SCCOE programs based on Dec 1, 2016 Enrollment. Actual costs will be based on the average of Dec 1 and Apr 1 enrollment in SCCOE classes. For the SCCOE Itinerant Services – a preliminary estimate for the full year cost, and in some cases we are still estimating same as prior year. SCCOE Sp Ed in ASD, assuming same population being served as last year; since, we don’t have enough data yet to project based on current year usage of those programs.
LUTHERBURBANKSCHOOLDISTRICT
FY2016‐2017 SECOND INTERIM BUDGET ASSUMPTIONS
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1st Est of SELPA Growth ADA for 2016/2017, based on comparing the difference in ADA between P2 2015/2016 and P2 2014/2015, and then adding that difference to P2 ADA 2014/2015.
This estimate reflects SELPA AU funding increase to $6.50 per ADA from each SELPA
Inter-district transfers as of December 2015.
Local Control Funding Formula (LCFF)
The LCFF replaced the revenue limit funding system, as well as more than 40 state categorical programs, with a base grant per pupil plus supplemental funding for students who are not English Language proficient, who are from low-income households or who are in foster care, plus additional funding in the form of concentration grants for districts in which these groups of students represent a majority of total enrollment.
The phase-in of the LCFF is over an eight-year period, with full implementation by FY2020/2021 (AB 97). The majority of state categorical programs are rolled into the LCFF, with the exception of federally-funded programs (e.g. child nutrition and Special Education), programs that are the result of a voter ballot initiative (e.g. after school programs, Lottery) or the outcome of a legal settlement (e.g. QEIA). Transportation and Targeted Instructional Improvement Grant (TIIG) funding would continue as add-ons to the formula for those school districts that currently receive funding through these programs. Base grants would be adjusted for grade spans, with different factors applied for pupils in Transitional Kindergarten to Grade 3, primary (grades 4-6), middle schools (grades 7-8) and high school (grades 9-12). Additionally, the K-3 grade span would receive additional funding to implement lower class sizes, and the high school grade span (grade 9-12) would receive additional funding for career- technical education. No COLA is included in the 2016-17 base grant funding levels.
Base Grant
(No COLA, 0.00%)
Grade Span
Adjustment
Supplemental
(20.00%)
Concentration
>55% Population
TK‐3 7,083$ 737$ 1,564$ 3,910$
4‐6 7,189$ 1,438$ 3,595$
7‐8 7,403$ 1,481$ 3,702$
9‐12 8,578$ 223$ 1,760$ 4,401$
The LCFF increase the base grant by a supplemental grant and a concentration grant which are determined by a school district’s unduplicated count of pupils (i.e., any given student can only be counted once) who are eligible for free and reduced price meals, or who are identified as English Learners or as Foster Youth. The funding provided under these grants may be used for any locally determined educational purpose as long as it substantially benefits the pupils that generate the funds. The Superintendent of Public Instruction would annually compute the percentage of unduplicated pupil count utilizing data reported through the California Longitudinal Pupil Achievement Data System (CALPADS). For FY2016/2017 the 3-yr rolling percentage of unduplicated count of pupils is estimated to be 96.11%.
LUTHERBURBANKSCHOOLDISTRICT
FY2016‐2017 SECOND INTERIM BUDGET ASSUMPTIONS
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The supplemental grant is equal to the grade span base grant for each applicable grade level multiplied by 20% times the unduplicated pupil count of free and reduced price meal eligible students, English Learners, or Foster Youth. The concentration grant is equal to the grade span base grant for each applicable grade level multiplied by 50% times the percentage of unduplicated pupil count of free and reduced price meal eligible students, English Learners or Foster Youth that exceeds 55%.
Local Control Accountability Plans focused on eight priorities – See the District plan for specific details
As California districts prepare to spend the new money they are receiving through the state's Local Control Funding Formula, they must create Local Control Accountability Plans that include eight priorities. The plans must outline annual goals for all students and for those in significant subgroups, along with action plans for achieving the goals.
Here are the state's priorities:
1. Basic services such as appropriately assigned teachers and instructional materials, adequate school facilities
2. Implementation of Common Core Curriculum Standards, especially for English language learners 3. Parental involvement, including outreach to parents of disadvantaged students 4. Student achievement, including test scores, college readiness and language proficiency 5. Student engagement, including attendance, dropout and graduation rates 6. School climate including suspensions and expulsions, safety and campus connections 7. Course access, including core classes and special programs for needy students 8. Other student outcomes demonstrating a broad course of study.
(SOURCE: California Department of Education - CDE)
Accountability Plans
Effective 2014-15, the LCFF relies on the use of accountability plans in shifting control of LEA budgets from the state to the local level. The trailer bill specifies the required components of the accountability plans as they apply to districts, county offices of education and charter schools.
Key components of the accountability plan are:
It would be developed in consultation with teachers, principals, administrators, other school personnel, parents, pupils, and unions
It would be adopted once every five years (minimum) with an update prepared annually It would include an analysis of an LEA’s effectiveness in the following areas:
o pupil achievement o graduation rates o dropout rates o attendance rates o percentage of suspensions o percentage of expulsions o parental involvement
LUTHERBURBANKSCHOOLDISTRICT
FY2016‐2017 SECOND INTERIM BUDGET ASSUMPTIONS
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The annual update would include an accounting of how the supplemental and concentration grants primarily benefitted the students who generated the funding.
Also, there is “maintenance of effort” (MOE) component related to the base, supplemental and concentration grant funding for the identified students until full implementation. The MOE states that LEAs must spend an amount equal to the pro-rata share of the identified pupils based on prior year expenditures, adjusted by the amount by which the LCFF funding gap is reduced. If expenditures exceed the prior year base, but, prior to full implementation, the higher expenditure level prevails. At full implementation, districts would be required to identify expenditures as they apply to the students who generated the funding per the LCFF formula.
Beginning in 2014-15, LEAs would be expected to adhere to the locally defined accountability plans and make academic progress. If an LEA does not make progress on their LCAP for two years or if the county superintendent determines that a district’s plan does not include specific actions needed to meet the academic obligations of the school district, steps of remediation similar to AB 1200 would be invoked. These steps could include anything from a written letter from the county superintendent to the governing board citing specific actions to which he/she objects, to assignment of an academic expert to assist the district, to FCMAT evaluation and, if necessary, stay and rescind orders.
A local control and accountability plan would be adopted by June 30 prior to the fiscal year for which it is created, starting with 2014-15. The plan must be aligned and adopted with the district’s budget beginning with fiscal year 2014-15. The 2016/2017 LCAP was revised, presented and adopted on June 16, 2016.
SUMMARY The Second Interim Budget Report is based on current law and utilizes the latest available information from the enacted Governor’s Budget. The estimated additional money, $285,490 over the FY2015/2016, generated by the LCFF is added to the budget and helps the school district mitigate the increasing and on-going requirements of the LCAP, the increasing cost of salaries for On-the-Salary Schedule of 3.5% and Step and Column increases, Cal-STRS and Cal-PERS, Special Education Services, and other Programmatic needs. The increasing demands and the under-funding of the special education services by the state and the federal governments create an on-going deficiency of about $763,995 for Luther Burbank in Fiscal Year 2016/2017.
The Projected-Year-Total shows a net deficiency of $572,650 due to the on-going contributions of $720,388 to the special education program, $37,500 to the After School Program, and $43,607 to the Special Education Home-to-School Transportation; also, the increasing cost of salaries for On-the-Salary Schedule of 3.5% and Step and Column increases, Cal-STRS, Cal-PERS, and other statutory benefit increases, and additional services. The unrestricted, assigned and unassigned, general fund ending balance is projected to be $1,516,200.
With the current multi-year projections and assumptions, Luther Burbank School District will have a positive budget certification for FY2016/2017 to FY2018/2019. Based on the financial information presented, it is recommended that the Governing Board of Education approves the Fiscal Year 2016/2017 Second Interim Budget as presented. Rudy Avalos-Sanchez March 14th, 2017
SSC School District and Charter School Financial Projection Dartboard 2017-18 Governor’s Proposed State Budget
This version of SSC’s Financial Projection Dartboard is based on the 2017-18 Governor’s Proposed State Budget. We have updated the cost-of-living adjustment (COLA), Consumer Price Index (CPI), and ten-year T-bill planning factors per the latest economic forecasts. We have also updated the Local Control Funding Formula (LCFF) factors. We rely on various state agencies and outside sources in developing these factors, but we assume responsibility for them with the understanding that they are general guidelines.
LCFF ENTITLEMENT FACTORS Entitlement Factors per ADA K-3 4-6 7-8 9-12
2016-17 Initial Grants $7,083 $7,189 $7,403 $8,578 COLA at 1.48% $105 $106 $110 $127 2017-18 Base Grants $7,188 $7,295 $7,513 $8,705
Entitlement Factors per ADA K-3 4-6 7-8 9-12 2017-18 Base Grants $7,188 $7,295 $7,513 $8,705 Adjustment Factors 10.4% CSR - - 2.6% CTE CSR and CTE amounts $748 - - $226 2017-18 Adjusted Base Grants $7,936 $7,295 $7,513 $8,931
Statutory COLA 0.00% 1.48% 2.40% 2.53% 2.66% COLA on state and local share only of Special Education, Child Nutrition, Foster Youth, Preschool, American Indian Education Centers/American Indian Early Childhood Education
0.00% 1.48% 2.40% 2.53% 2.66%
California CPI 2.37% 2.72% 2.92% 2.60% 2.73%
California Lottery Base per ADA $144 $144 $144 $144 $144
Proposition 20 per ADA $45 $45 $45 $45 $45 One-Time Discretionary Funds per ADA $214 $48 − − −
Interest Rate for Ten-Year Treasuries 2.20% 2.50% 2.70% 2.90% 2.80%
RESERVES State Reserve Requirement District ADA Range Reserve Plan1
The greater of 5% or $66,000 0 to 300
SSC recommends one year’s increment of planned revenue growth
The greater of 4% or $66,000 301 to 1,000 3% 1,001 to 30,000 2% 30,001 to 400,000 1% 400,001 and higher
1 District reserve requirements as stated in the State Board of Education (SBE) adopted criteria and standards based solely on district size is not as relevant when financial volatility and exposure is disparate under the LCFF. We recommend that every district first observe the current SBE-required reserve for the traditional economic uncertainties. We also recommend the establishment of a separate reserve based on the annual LCFF revenue increase projected for the district in Year 2 and Year 3 of the multiyear projection. We recommend that the district develop a plan to, over time, set aside one year’s growth in LCFF funding as a reserve due to the potential volatility inherent in state revenues. Within that set aside, we also recommend assigning the supplemental and concentration grant dollars.
LEA: Luther Burbank Elementary 69542 5 digit District code or 7 digit School code (from the CDS code)
District Yes Did the CDS code exist in 2012‐13? (for calculation of EPA only)
2013‐14 First LCFF certification year (clears prior years on the Calculator tab)
C‐1 2012‐13 Adj DI RL /ADA Rate Rate 1: Floor BRL Rate per ADA
Deficited BRL per ADA (B‐3 * B‐13) 4,990.28$ 4,990.28$
C‐2 2012‐13 Adj DI RL /ADA Rate Rate 2: Floor Other BRL per ADA
Other RL per ADA (((B‐7 * B‐13) + B‐12)/A‐4) 54.06$ 54.06$
C‐3 2012‐13 Adj DI RL /ADA Rate Rate 3: Minimum State Aid Funding per ADA
Adjusted RL per ADA for Min. State Aid((((((A‐1 ‐ A‐2) * B‐3) + B‐7) * B‐13) + B‐12) / A‐4) 5,044.34$ 5,044.34$
B‐11 School District LCFF Transition
Calculation
Prior Year Cumulative Gap Rate(manual entry ONLY for school districts without certified
CDE principal apportionment exhibits) ‐$ ‐$
Necessary Small School Data
N/A Necessary Small School Add‐on Amount 252.67$ 252.67$
G‐4 Sch District Revenue Limit Allowance for Necessary
Small School (deficited) ‐$ ‐$
Historical information for School Districts in existence in 2012‐13:
E‐1 Sch District Revenue Limit Total Revenue Limit 2,757,742$ 2,757,742$
E‐2 Sch District Revenue Limit Local Revenue 1,044,343$ 1,044,343$
E‐3 Sch District Revenue Limit Charter Sch Gen Purpose BG Offset ‐$ ‐$
State Aid for Revenue Limit 1,713,399
STATE FUNDING INCORPORATED INTO LCFFLuther Burbank Elementary (69542) ‐ Second Interim Budget Report
3/10/201710:58 AM AwardsLCFF Calculator v17.2b
released July 8, 2016
3/10/17Charter
STATE FUNDING INCORPORATED INTO LCFFLuther Burbank Elementary (69542) ‐ Second Interim Budget Report
2012‐13 CHARTER SCHOOL DATA
Charter School per ADA calculations
2012‐13 Elements
B‐1 Charter School LCFF
Transition Calculation
2012‐13 General Purpose Funding‐$ ‐$
B‐2 Charter School LCFF
Transition Calculation
2012‐13 Funded ADA‐$ ‐
2012‐13 Calculated Floor Rates
B‐3 Charter School LCFF
Transition Calculation
Base Floor Rate per ADA(B‐1 / B‐2) ‐$ ‐$ ‐$
B‐7 Charter School LCFF
Transition Calculation
Categorical Program Entitlement Rate per
ADA ‐$ ‐$
B‐9 Charter School LCFF
Transition Calculation
Base Floor Rate per ADA ‐ New Charter‐$ ‐$
Other Calculated Rates per ADA
B‐11 Charter School LCFF
Transition Calculation
Prior Year Cumulative Gap Rate(manual entry ONLY for school districts without certified
CDE principal apportionment exhibits) ‐$ ‐$
N/A N/A Minimum State Funding per ADA(B‐1 / B‐2) ‐$ ‐$ ‐$
Historical information for Charter Schools in existence in 2012‐13B‐5 EHS
B‐3 COECharter Block Grant (COE, EHS
& SBC)
Adjusted Total
In Lieu of Property Taxes ‐ ‐
E‐5 Charter Block Grant (Unified) Adjusted Total In Lieu of Property Taxes‐ ‐
State Aid for Charter General Purpose Block Grant ‐
BASIC AID DISTRICTS FAIR SHARE 8.92%CDE Schedule Re‐Certified
June 2013 2011‐12 Fair Share taken in 2012‐13 ‐$
A‐50
2013‐14 Exhibit:
2012‐13 Cat Program Entitle.
Subsumed into LCFF 2012‐13 Fair Share (2013‐14 only) ‐$
A‐51
2012‐13 Cat Program Entitl.
Subsumed into LCFF
Adjusted 2012‐13 Fair Share (2014‐15
through full statewide implementation)
[E.C. 42238.03(a)(2)(B)] ‐
3/10/201710:58 AM AwardsLCFF Calculator v17.2b
released July 8, 2016
3/10/17Charter
STATE FUNDING INCORPORATED INTO LCFFLuther Burbank Elementary (69542) ‐ Second Interim Budget Report
CATEGORICAL FUNDING REPEALED WITH LCFF 2012‐13Exhibit Title Deficited
2012‐13 Categorical Programs Entitlements Subsumed into LCFF (2015‐16 P‐1 Certification)A‐1 Remedial Program ‐ A‐2 Retained and Recommended for Retention 6,251 A‐3 Low STAR Score and At Risk of Retention ‐ A‐4 Core Academic Program 7,916 A‐5 Regional Occupa onal Centers/Programs ‐ A‐6 County Offices of Education Fiscal Oversight ‐ A‐7 Middle and High School Counseling 4,726 A‐8 Pupil Transportation ‐ A‐8 Pupil Transportation ‐ AB 104 adjustment 43,607 A‐9 Small District/COE Bus Replacement ‐ A‐10 Gifted and Talented Education 16,536 A‐11 Economic Impact Aid 204,183 A‐12 Math and Reading Professional Development 4,009 A‐13 Math and Reading Professional Development ‐ English Learners 2,003 A‐14 Administrator Training Program ‐ A‐15 Adult Education ‐ A‐16 Education Technology ‐ California Technology Assistance Project ‐ A‐17 Education Technology ‐ Statewide Education Technology Services ‐ A‐18 Deferred Maintenance 17,825 A‐19 Instructional Materials Fund Realignment Program 30,042 A‐20 Community Day School Additional Funding ‐ A‐21 Bilingual Teacher Training ‐ A‐22 Peer Assistance and Review 3,598 A‐23 Reader Services for Blind Teachers 5,701 A‐24 National Board Certification for Teachers ‐ A‐25 California School Age Families Education ‐ A‐26 California High School Exit Exam Intensive Instruction ‐ A‐27 Teacher Dismissal Apportionments ‐ A‐28 Community Based English Tutoring 10,147 A‐29 School Safety and Violence Prevention 7,990 A‐30 Class Size Reduction Grade 9 ‐ A‐31 International Baccalaureate Diploma Program ‐ A‐32 Advance Placement Fee Reimbursement ‐ A‐33 Pupil Retention Block Grant ‐ A‐34 Teacher Credentialing Block Grant ‐ A‐35 Teacher Credentialing Block Grant Regional Support ‐ A‐36 Professional Development Block Grant 17,837 A‐37 Targeted Instructional Improvement Block Grant 8,892 A‐38 School and Library Improvement Block Grant 37,412 A‐39 School Safety Competitive Block Grant ‐ A‐40 School Safety Competitive Block Grant (Prov 1) ‐ A‐41 Physical Education Teacher Incentive Program ‐ A‐42 Arts and Music Block Grant 7,844 A‐43 Williams County Oversight ‐ A‐44 Valenzuela County Oversight ‐ A‐45 Certificated Staff Mentoring 5,911 A‐46 Child Oral Health Assessments 550 A‐47 Standards for Preparation and Licensing of Teachers ‐ A‐48 Community Day School Additional Funding for Mandatory Expelled Pupils ‐ A‐49 Class Size Reduction Grades K ‐ 3 183,141 A‐53 Charter School Categorical Block Grant ‐ A‐54 Charter School In‐Lieu of Economic Impact Aid ‐ A‐55 New Charter Supplemental Categorical Block Grant ‐
A‐8 Pupil Transportation (Manual Adjustment)
A‐9 Small District/COE Bus Replacement (Manual Adjustment)
A‐37 Targeted Instructional Improvement Block Grant (Manual Adjustment)
OTHER MANUAL ADJUSTMENTS TO PRE‐FILL AMOUNTS
Total Categorical Program Funding incorporated into LCFF 626,121 Total Categorical Program Funding before Section 12.42 reductionCategorical funding per ADA incorporated into ERT
District CharterTOTAL STATE AID 2,339,520 ‐
TOTAL ENTITLEMENT (RL/BG + CATEGORICALS LESS FAIR SHARE) 3,383,863 ‐ TOTAL ENTITLEMENT PER ADA 6,190
AVERAGE DAILY ATTENDANCE (ADA)Enter ADA. Calculator will use greater of total current or prior year ADA. For Unified Districts that received CharterSchool General Purpose BG offset: enter ONLY the District's ADA, not the Charter School's ADA.Enter Regular ADA by grade span. Enter 'Ungraded' ADA EITHER by grade span OR on the Ungraded rowsADA ADA to use: 2012‐13 2013‐14 2014‐15 2015‐16 2016‐17 2017‐18 2018‐19 2019‐20 2020‐21Grades TK‐3 B‐1 256.74 272.74 254.40 242.04 233.77 236.16 235.20 233.28 233.77 Grades 4‐6 B‐2 169.34 166.43 167.25 167.96 166.15 166.15 166.15 166.15 166.15 Grades 7‐8 B‐3 109.38 100.88 102.06 107.10 102.61 102.61 102.61 102.61 102.61 Grades 9‐12 B‐4 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
TOTAL 545.42 529.06 522.08 507.51 509.90 508.94 507.02 507.51
RATIO: District ADA to Enrollment 0.95 0.95 0.98 0.97 0.97 0.97 0.97 0.97 RATIO: Combined ADA to Enrollment 0.96 0.95 0.98 0.96 0.96 0.96 0.96 0.96
CHARTER ADA ADJUSTMENT 2013‐14 2014‐15 2015‐16 2016‐17 2017‐18 2018‐19 2019‐20 2020‐21ADA transfer: Student from District to Charter (cross fiscal year)
3/10/201710:58 AM District MYP DataLCFF Calculator v17.2b
released July 8, 2016
School District Data Elements required to calculate the LCFF
for 2013‐14 through 2015‐16
Luther Burbank Elementary (69542) ‐ Second Interim Budget Report 3/10/17
TK‐3 Class Size Average ‐ Adequate Progress Determination
Notes: If the district is operating under a collectively bargained alternative, leave this tabblank. Progress in 2013‐14 may be determined by a separate local formula.
(H) P‐2 Entitlement: (Greater of F or G) 589,579 578,344 733,567 685,859 658,387 591,585 540,143 539,126 537,613
(I) PY Adjustment: Change in Entitlement from P‐2 to Annual 3,791 2,808 2,840 ‐ ‐ ‐ ‐ ‐ ‐ Adjusted EPA Allocation (used to calculate LCFF Revenue) 593,370 581,152 736,407 685,859 658,387 591,585 540,143 539,126 537,613
(J) P2 Entitlement Net of PY Adjustment 589,579 582,135 736,375 688,699 658,387 591,585 540,143 539,126 537,613
Calculation of Net State Aid before Minimum State AidPhase‐In Entitlement 2,757,742 3,613,795 4,272,501 4,978,049 5,267,539 5,231,348 5,429,996 5,650,676 5,888,987Less Property Taxes/In‐Lieu 1,044,343 905,634 989,926 1,061,331 1,697,628 1,697,628 1,697,628 1,697,628 1,697,628Gross State Aid 1,713,399 2,708,161 3,282,575 3,916,718 3,569,911 3,533,720 3,732,368 3,953,048 4,191,359Less EPA Allocation 593,370 581,152 736,407 685,859 658,387 591,585 540,143 539,126 537,613Net State Aid 1,120,029 2,127,009 2,546,168 3,230,859 2,911,523 2,942,135 3,192,225 3,413,922 3,653,746
Minimum State AidAdjusted Total Revenue Limit 2,757,742 2,751,284 2,751,183 2,666,892 2,633,549 2,572,109 2,572,109 2,567,266 2,560,0632012‐13 Deficited NSS Allowance ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐Less Property Taxes/In‐Lieu 1,044,343 905,634 989,926 1,061,331 1,697,628 1,697,628 1,697,628 1,697,628 1,697,628Less EPA Allocation 593,370 581,152 736,407 685,859 658,387 591,585 540,143 539,126 537,613Revenue Limit Minimum State Aid 1,120,029 1,264,498 1,024,850 919,702 277,534 282,896 334,338 330,512 324,822Categorical Minimum State Aid 582,514 582,514 582,514 626,121 626,121 626,121 626,121 626,121 626,121Minimum State Aid Guarantee 1,702,543 1,847,012 1,607,364 1,545,823 903,655 909,017 960,459 956,633 950,943Charter School Minimum State Aid Offset (effective 2014‐15) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
LCFF State Aid 1,702,543 2,127,009 2,546,168 3,230,859 2,911,523 2,942,135 3,192,225 3,413,922 3,653,746EPA in Excess to LCFF Funding ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐*EPA proportionate share is based on the adjusted revenue limit in the Floor calculation
PROPOSITION 30 ‐ EDUCATION PROTECTION ACCOUNT
Luther Burbank Elementary (69542) ‐ Second Interim Budget Report
Adjusted EPA Proportionate Share (Reduced for Amounts in Excess
of State Aid, lesser of D or E.
3/10/201710:58 AM EPALCFF Calculator v17.2b
released July 8, 2016
Luther Burbank Elementary (69542) ‐ Second Interim Budget Report 3/10/2017
*percentage by which services for unduplicated students must be increased or improved over services provided for all students in the LCAP year. If Step 3a <=0, then calculate the minimum proportionality percentage at Estimated Supplemental & Concentration Grant Funding, step 5**Regulations only require an LEA to demonstrate how it is meeting the proportionality percentage in the LCAP year, not across all three years
Current year estimated supplemental and concentratio 1,317,593$ 1,437,714$ 1,516,719$ 1,559,573$ 1,620,713$ 1,659,034$ Current year Minimum Proportionality Percentage (MP 36.52% 38.06% 41.42% 40.85% 40.75% 39.71%
3/10/201710:58 AM SummaryLCFF Calculator v17.2b
released July 8, 2016
Luther Burbank Elementary (69542) ‐ Second Interim Budget Report 3/10/17
LOCAL CONTROL FUNDING FORMULA
NOTE: Charts provided on the Graphs tab represent one computational methodology and are not intended to set or communicate any standards of the California Department of Education (CDE) or
the Fiscal Crisis and Management Assistance Team (FCMAT). The Graphs tab remains unprotected to allow editing for local standards.
Components of LCFF Target Entitlement2016‐17
Base Grant / Necessary Small School 3,751,063$ 522.08 ADAGrade Span Adjustment 178,944$ Supplemental Grant 755,426$ 96%Concentration Grant 807,813$ 96%Add‐ons (TIIBG & Transportation) 52,499$ Total 5,545,745$
$3,988,343 , 67%
$190,112 , 3%$755,426 , 14%
$807,813 , 14%
$52,499 , 1%
2016‐17 Base Grant /Necessary SmallSchoolGrade SpanAdjustment
Current Year Calculated MPP (for use in LCAP) 29.03% 36.52% 38.06% 41.42% 40.85% 40.75% 39.71%Hypothetical: Current Year Maximum MPP 67.34% 49.96% 42.81% 41.42% 40.85% 40.75% 39.71%Hypothetical: Current Year Full Implementation MPP* 42.12% 41.18% 39.78% 165.48% 39.11% 39.71% 39.71%*As of the Budget Act of 2015‐16, Minimum State Aid will continue perpetually.
*Ratio allocation represents one computational methodology to disaggregate phase‐in funding into comparable target funding categories. The state has not adopted a standard methodology, and demonstrated
methodology is not intended to be used as an official basis.
If MPP Supplemental & Concentration funding appears low when compared to Ratio Allocated Supplemental & Concentration funding, verify that all appropriate services provided to benefit
Unduplicated Pupils Count students above general services is included on Step 2 of the MPP calculation. Tip: Give the district credit for existing services it continues to provide in the MPP
8021 to 8089 ‐ Property Taxes net of in‐lieu 8096 ‐ Charter's In‐Lieu Taxes
8311 & 8590 ‐ Categoricals 8011 ‐ State Aid
3/10/201710:58 AM GraphsLCFF Calculator v17.2b
released July 8, 2016
Page 1Presented by:
Rudy Avalos, CBO
3/14/2017LUTHER BURBANK SCHOOL DISTRICTFY2016/2017 Second Reporting Period
Luther Burbank School District
2016-17 Second InterimReporting Period and 2016 LCAP
Dr. Christopher Ortiz, Superintendent
Rudy Alvalos, CBO
March 14, 2017
Local Control Accountability Plan (LCAP)
Page 2Presented by:
Rudy Avalos, CBO
3/14/2017LUTHER BURBANK SCHOOL DISTRICTFY2016/2017 Second Reporting Period
Local Control Accountability Plan (LCAP) Based on 8 Areas of State Priority
Student Achievement
Student Engagement
School Climate
Parent Involvement
Williams Compliance (credentials/facilities/materials)
Student Outcomes
Implementation of Common Core State Standards
Course Access
LBSD LCAP Goals
1. Improve the conditions of learning for the students of Luther Burbank School (priority 1, 2, and 7)
2. Improve the academic achievement for the students at Luther Burbank School (priority 2, 4, 7, and 8)
3. Improve student engagement at Luther Burbank School (priority 3, 5, and 6)
4. Improve parent involvement at Luther Burbank (priority 3, 6, and 8)
Page 3Presented by:
Rudy Avalos, CBO
3/14/2017LUTHER BURBANK SCHOOL DISTRICTFY2016/2017 Second Reporting Period
2015-16 LCAP Components Preparation time teacher – Art
New security fence – We installed additional cameras and finished the gate
Update Library – Continue with planning phase
New student information system – Continue with planning phase
Additional furniture for classrooms – done some and will determine any additional needs
Prop 39 energy efficiency upgrades (lights, windows, HVAC) -done
Professional Development for staff – Continue with Edivate and other trainings from the County Office of Education
New Math Textbook adoption - done
New ELA Textbook adoption – done, selection made & adopted
Increase after-school program – summer enrichment and additional programs
Increase field trips amounts - done
Additional technology - done
LCAP Revision for 16-17 Process
Review assessment data from CAASPP
Review progress on goals
Conduct needs survey
Consult with bargaining units, community, parents, students on priorities
Drafted 2016-17 LCAP based on priorities and input
Drafted 2016-17 Budget in conjunction with LCAP
June – held public hearings on 2016-17 LCAP and Budget
June – adopted 2016-17 LCAP and Budget
Page 4Presented by:
Rudy Avalos, CBO
3/14/2017LUTHER BURBANK SCHOOL DISTRICTFY2016/2017 Second Reporting Period
2016-17 LCAP Components Continue other programs and positions as
currently constituted with increase for step and column, statutory benefits, etc.
Additional technology: Laptops and Chromebooks
Curriculum/Instruction Specialist
Continue the Afterschool Program and Summer Enrichment Program
Saturday Academy and Intervention Tutoring
Information Technology Position – continue with planning phase
ELA textbook adoption expenditures - done
Additional security cameras – will do needs analysis
Additional Pupil Services – School Nurse
2016-17 Proposed Budget
Page 5Presented by:
Rudy Avalos, CBO
3/14/2017LUTHER BURBANK SCHOOL DISTRICTFY2016/2017 Second Reporting Period
Budget Basics – State of the State
The State enacted budget added $2.8B more State revenue than in 2015-16 for a total of $71.9B
Pieces of Prop 30 will expire in 2016-17 (sales tax) and 2017-18 (income tax). We did not know what the impact would have been. However, the November ballot, Proposition 55 was approved and continued the tax rates instituted by Proposition 30 through 2030.
The good news from the State enacted budget is that Luther Burbank will be receiving approximately $123K in one-time discretionary funds and the LCFF Gap closure funding is now 54.18% which is approximately $285K change over prior year.
2016-17 Budget Goals
Maintain fiscal solvency for the budget year and the two subsequent years – Certify Positive in the First and Second Interim Reports
District Reserves at 4% for Economic Uncertainties and additional reserves as determined by policy and LCFF gap funding
Implemented LCFF revenue figures in budget and out years based on a three year rolling average of 96.29% unduplicated student count of FRPM, EL, and Foster and revised out years
Revised revenues based on new LCFF figures from DOF
Page 6Presented by:
Rudy Avalos, CBO
3/14/2017LUTHER BURBANK SCHOOL DISTRICTFY2016/2017 Second Reporting Period
Components of 2016-17 First Interim Budget COLA 0.0%
Slight increase in base grant funding, but lower ADA still causes a slight reduction in revenue
Step and Column budgeted at 3.5% Certificated and 3.5% Classified
Increase in STRS and PERS cost
Increase in Special Education contribution
Interim Budget created as if Prop 30 continue with Proposition 55
Budgeted for new positions and increases in programs as proposed in LCAP
Planned deficit spending based on completing activities previously reserved for (text book adoption, technology, educator staff development, STRS/PERS increases, etc)
STRS Contribution Increase Still a Growing Concern
State Teacher Retirement System (STRS) has a $73.7B hole which, if not treated, will have the entire system bankrupt in 30 years.
2013-14 May Revise created a plan to solve the problem and the Governor’s Budget continues the plan.
For Luther Burbank this increase equates to approximately an additional $49K in 16-17, an additional $49K for 17-18, and an additional $97K or an additional $195K over 3 years
State 3.04% 3.45% 4.89% 6.33% 6.33% 6.33% 6.33% 6.33%
District 8.25% 8.88% 10.73% 12.58% 14.43% 16.28% 18.13% 19.10%
Page 7Presented by:
Rudy Avalos, CBO
3/14/2017LUTHER BURBANK SCHOOL DISTRICTFY2016/2017 Second Reporting Period
PERS Contribution Increase Impact Grows
Like STRS, PERS (Public Employee Retirement System) has also increased the employer contribution for 14-15 and beyond
For Luther Burbank this increase equates to approximately an additional $30K in 16-17, an additional $23K in 17-18 and an additional $23K in 18-19, or an additional $76K over 3 years
3/14/2017LUTHER BURBANK SCHOOL DISTRICTFY2016/2017 Second Reporting Period
Components of Ending Fund Balance
Category Amount
Stores $ 0
Deferred Maintenance $ 127,726
Facilities Improvements $ 55,742
Increase STRS/PERS $ 260,226
Student Attendance Software $ 65,700
Increased Reserve for Economic Uncertainties $ 248,121
Compensated Absences $ 26,370
Instructional Materials and Adoptions $ 220,059
Local Restricted Programs $ 117,435
Reserve for Ongoing & Major Maintenance $ 127,726
Economic Uncertainties $ 267,095
Unassigned Unappropriated $ 0
TOTAL $ 1,516,200
Revised Multi-Year Projections for 2016-17 and 2017-18
2017-18
Revenue
COLA 2.40% increase
LCFF 53.85% new projected gap funding
Expenditures
Step/Column, 3.5%
Benefits increase by CPI 2.92%
Ending Fund Balance
Planned deficit spending
Still able to meet 4% reserve
2018-19 Revenue
COLA 1.48% increase
LCFF 23.67% new projected gap funding
Expenditures
Step/Column, 3.5%
Benefits increase by CPI 2.72%
Ending Fund Balance
Planned deficit spending
Still able to meet 4% reserve
Page 11Presented by:
Rudy Avalos, CBO
3/14/2017LUTHER BURBANK SCHOOL DISTRICTFY2016/2017 Second Reporting Period
Multiple Year Projections - Combined General Fund Balances and Reserves
Combined General Fund 2016-17Second Interim
Budget2017-18 2018-19
(Form 01) Projection Projection
Description (A) (C) (E)
A. Revenues and Other Financing Sources 6,104,710 5,973,516 6,189,976
B. Expenditures and Other Financing Uses 6,677,360 6,519,678 6,704,529
C. Net Increase (Decrease) In Fund Balance (572,650) (546,162) (514,553)
D. Fund Balance
Assigned 1,516,200 970,038 455,485
Reserve for Economic Uncertainties 267,095 260,788 268,182
Questions?
Luther Burbank ElementarySanta Clara County
Second InterimTABLE OF CONTENTS 43 69542 0000000
Form TCI
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: tci (Rev 03/03/2014) Page 1 of 1 Printed: 3/10/2017 8:13 AM
G = General Ledger Data; S = Supplemental Data
Data Supplied For:
Form Description
2016-17OriginalBudget
2016-17Board
ApprovedOperating
Budget
2016-17Actuals to
Date
2016-17Projected
Totals01I General Fund/County School Service Fund GS GS GS GS09I Charter Schools Special Revenue Fund10I Special Education Pass-Through Fund11I Adult Education Fund12I Child Development Fund G G G G13I Cafeteria Special Revenue Fund G G G G14I Deferred Maintenance Fund15I Pupil Transportation Equipment Fund17I Special Reserve Fund for Other Than Capital Outlay Projects18I School Bus Emissions Reduction Fund19I Foundation Special Revenue Fund20I Special Reserve Fund for Postemployment Benefits G G G G21I Building Fund G G G G25I Capital Facilities Fund G G G G30I State School Building Lease-Purchase Fund35I County School Facilities Fund G G G G40I Special Reserve Fund for Capital Outlay Projects49I Capital Project Fund for Blended Component Units51I Bond Interest and Redemption Fund G G G G52I Debt Service Fund for Blended Component Units53I Tax Override Fund56I Debt Service Fund57I Foundation Permanent Fund61I Cafeteria Enterprise Fund62I Charter Schools Enterprise Fund63I Other Enterprise Fund66I Warehouse Revolving Fund67I Self-Insurance Fund71I Retiree Benefit Fund73I Foundation Private-Purpose Trust FundAI Average Daily Attendance S S SCASH Cashflow Worksheet SCHG Change Order FormCI Interim Certification SICR Indirect Cost Rate Worksheet SMYPI Multiyear Projections - General Fund GSNCMOE No Child Left Behind Maintenance of Effort GSSIAI Summary of Interfund Activities - Projected Year Totals G01CSI Criteria and Standards Review S
Luther Burbank ElementarySanta Clara County
2016-17 Second InterimGeneral Fund
Unrestricted (Resources 0000-1999)Revenues, Expenditures, and Changes in Fund Balance
43 69542 0000000Form 01I
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: fundi-a (Rev 03/22/2016) Page 1 Printed: 3/10/2017 8:03 AM
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: fundi-d (Rev 04/18/2012) Page 1 Printed: 3/10/2017 8:07 AM
2016/17Resource Description Projected Year Totals
9010 Other Restricted Local 459,167.14
Total, Restricted Balance 459,167.14
Luther Burbank ElementarySanta Clara County
2016-17 Second InterimAVERAGE DAILY ATTENDANCE 43 69542 0000000
Form AI
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: adai (Rev 02/03/2016) Page 1 of 1 Printed: 3/10/2017 8:07 AM
Description
ESTIMATEDFUNDED ADA
OriginalBudget
(A)
ESTIMATEDFUNDED ADA
BoardApprovedOperating
Budget(B)
ESTIMATEDP-2 REPORT
ADAProjected Year
Totals(C)
ESTIMATEDFUNDED ADA
ProjectedYear Totals
(D)
DIFFERENCE(Col. D - B)
(E)
PERCENTAGEDIFFERENCE
(Col. E / B)(F)
A. DISTRICT 1. Total District Regular ADA Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (includes Necessary Small School ADA) 517.10 517.10 502.53 517.10 0.00 0% 2. Total Basic Aid Choice/Court Ordered Voluntary Pupil Transfer Regular ADA Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) 0.00 0.00 0.00 0.00 0.00 0% 3. Total Basic Aid Open Enrollment Regular ADA Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) 0.00 0.00 0.00 0.00 0.00 0% 4. Total, District Regular ADA (Sum of Lines A1 through A3) 517.10 517.10 502.53 517.10 0.00 0% 5. District Funded County Program ADA a. County Community Schools 0.00 0.00 0.00 0.00 0.00 0% b. Special Education-Special Day Class 4.55 4.55 4.55 4.55 0.00 0% c. Special Education-NPS/LCI 0.00 0.00 0.00 0.00 0.00 0% d. Special Education Extended Year 0.43 0.43 0.43 0.43 0.00 0% e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natura Resource Conservation Schools 0.00 0.00 0.00 0.00 0.00 0% f. County School Tuition Fund (Out of State Tuition) [EC 2000 and 46380] 0.00 0.00 0.00 0.00 0.00 0% g. Total, District Funded County Program ADA (Sum of Lines A5a through A5f) 4.98 4.98 4.98 4.98 0.00 0% 6. TOTAL DISTRICT ADA (Sum of Line A4 and Line A5g) 522.08 522.08 507.51 522.08 0.00 0% 7. Adults in Correctional Facilities 0.00 0.00 0.00 0.00 0.00 0% 8. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)
Luther Burbank ElementarySanta Clara County
2016-17 Second InterimAVERAGE DAILY ATTENDANCE 43 69542 0000000
Form AI
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: adai (Rev 02/03/2016) Page 1 of 1 Printed: 3/10/2017 8:07 AM
Description
ESTIMATEDFUNDED ADA
OriginalBudget
(A)
ESTIMATEDFUNDED ADA
BoardApprovedOperating
Budget(B)
ESTIMATEDP-2 REPORT
ADAProjected Year
Totals(C)
ESTIMATEDFUNDED ADA
ProjectedYear Totals
(D)
DIFFERENCE(Col. D - B)
(E)
PERCENTAGEDIFFERENCE
(Col. E / B)(F)
B. COUNTY OFFICE OF EDUCATION 1. County Program Alternative Education ADA a. County Group Home and Institution Pupils 0.00 0.00 0.00 0.00 0.00 0% b. Juvenile Halls, Homes, and Camps 0.00 0.00 0.00 0.00 0.00 0% c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] 0.00 0.00 0.00 0.00 0.00 0% d. Total, County Program Alternative Education ADA (Sum of Lines B1a through B1c) 0.00 0.00 0.00 0.00 0.00 0% 2. District Funded County Program ADA a. County Community Schools 0.00 0.00 0.00 0.00 0.00 0% b. Special Education-Special Day Class 0.00 0.00 0.00 0.00 0.00 0% c. Special Education-NPS/LCI 0.00 0.00 0.00 0.00 0.00 0% d. Special Education Extended Year 0.00 0.00 0.00 0.00 0.00 0% e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natural Resource Conservation Schools 0.00 0.00 0.00 0.00 0.00 0% f. County School Tuition Fund (Out of State Tuition) [EC 2000 and 46380] 0.00 0.00 0.00 0.00 0.00 0% g. Total, District Funded County Program ADA (Sum of Lines B2a through B2f) 0.00 0.00 0.00 0.00 0.00 0% 3. TOTAL COUNTY OFFICE ADA (Sum of Lines B1d and B2g) 0.00 0.00 0.00 0.00 0.00 0% 4. Adults in Correctional Facilities 0.00 0.00 0.00 0.00 0.00 0% 5. County Operations Grant ADA 0.00 0.00 0.00 0.00 0.00 0% 6. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)
Luther Burbank ElementarySanta Clara County
2016-17 Second InterimAVERAGE DAILY ATTENDANCE 43 69542 0000000
Form AI
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: adai (Rev 02/03/2016) Page 1 of 1 Printed: 3/10/2017 8:07 AM
Description
ESTIMATEDFUNDED ADA
OriginalBudget
(A)
ESTIMATEDFUNDED ADA
BoardApprovedOperating
Budget(B)
ESTIMATEDP-2 REPORT
ADAProjected Year
Totals(C)
ESTIMATEDFUNDED ADA
ProjectedYear Totals
(D)
DIFFERENCE(Col. D - B)
(E)
PERCENTAGEDIFFERENCE
(Col. E / B)(F)
C. CHARTER SCHOOL ADA Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 use this worksheet to report ADA for those charter schools Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 use this worksheet to report ADA for those charter schools Charter schools reporting SACS financial data separately from their authorizing LEAs in Fund 01 or Fund 62 use this worksheet to report their ADA Charter schools reporting SACS financial data separately from their authorizing LEAs in Fund 01 or Fund 62 use this worksheet to report their ADA
FUND 01: Charter School ADA corresponding to SACS financial data reported in Fund 01 FUND 01: Charter School ADA corresponding to SACS financial data reported in Fund 01
1. Total Charter School Regular ADA 0.00 0.00 0.00 0.00 0.00 0% 2. Charter School County Program Alternative Education ADA a. County Group Home and Institution Pupils 0.00 0.00 0.00 0.00 0.00 0% b. Juvenile Halls, Homes, and Camps 0.00 0.00 0.00 0.00 0.00 0% c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] 0.00 0.00 0.00 0.00 0.00 0% d. Total, Charter School County Program Alternative Education ADA (Sum of Lines C2a through C2c) 0.00 0.00 0.00 0.00 0.00 0% 3. Charter School Funded County Program ADA a. County Community Schools 0.00 0.00 0.00 0.00 0.00 0% b. Special Education-Special Day Class 0.00 0.00 0.00 0.00 0.00 0% c. Special Education-NPS/LCI 0.00 0.00 0.00 0.00 0.00 0% d. Special Education Extended Year 0.00 0.00 0.00 0.00 0.00 0% e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natura Resource Conservation Schools 0.00 0.00 0.00 0.00 0.00 0% f. Total, Charter School Funded County Program ADA (Sum of Lines C3a through C3e) 0.00 0.00 0.00 0.00 0.00 0% 4. TOTAL CHARTER SCHOOL ADA (Sum of Lines C1, C2d, and C3f) 0.00 0.00 0.00 0.00 0.00 0%
FUND 09 or 62: Charter School ADA corresponding to SACS financial data reported in Fund 01 or Fund 62
5. Total Charter School Regular ADA 0.00 0.00 0.00 0.00 0.00 0% 6. Charter School County Program Alternative Education ADA a. County Group Home and Institution Pupils 0.00 0.00 0.00 0.00 0.00 0% b. Juvenile Halls, Homes, and Camps 0.00 0.00 0.00 0.00 0.00 0% c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] 0.00 0.00 0.00 0.00 0.00 0% d. Total, Charter School County Program Alternative Education ADA (Sum of Lines C6a through C6c) 0.00 0.00 0.00 0.00 0.00 0% 7. Charter School Funded County Program ADA a. County Community Schools 0.00 0.00 0.00 0.00 0.00 0% b. Special Education-Special Day Class 0.00 0.00 0.00 0.00 0.00 0% c. Special Education-NPS/LCI 0.00 0.00 0.00 0.00 0.00 0% d. Special Education Extended Year 0.00 0.00 0.00 0.00 0.00 0% e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natura Resource Conservation Schools 0.00 0.00 0.00 0.00 0.00 0% f. Total, Charter School Funded County Program ADA (Sum of Lines C7a through C7e) 0.00 0.00 0.00 0.00 0.00 0% 8. TOTAL CHARTER SCHOOL ADA (Sum of Lines C5, C6d, and C7f) 0.00 0.00 0.00 0.00 0.00 0% 9. TOTAL CHARTER SCHOOL ADA Reported in Fund 01, 09, or 62 (Sum of Lines C4 and C8) 0.00 0.00 0.00 0.00 0.00 0%
Luther Burbank ElementarySanta Clara County
Second Interim2016-17 INTERIM REPORT
Cashflow Worksheet - Budget Year (1)43 69542 0000000
Form CASH
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: cashi (Rev 06/17/2014) Page 1 of 2 Printed: 3/10/2017 8:08 AM
Beginning
Object
Balances(Ref. Only) July August September October November December January February
ACTUALS THROUGH THE MONTH OF(Enter Month Name): OCTOBER
A. BEGINNING CASH 1,834,577.97 1,848,242.53 1,643,635.58 1,651,209.67 1,447,283.45 1,396,806.65 1,881,652.51 1,896,324.70B. RECEIPTS LCFF/Revenue Limit Sources Principal Apportionment 8010-8019 182,546.00 182,546.00 492,809.00 328,583.00 328,583.00 492,809.00 328,583.00 171,915.00 Property Taxes 8020-8079 19,857.87 12,209.15 6,422.68 60,758.13 135,612.81 256,779.11 175,145.76 9,975.86 Miscellaneous Funds 8080-8099 Federal Revenue 8100-8299 5,121.00 0.00 29,357.00 0.00 0.00 9,830.00 22,464.00 0.00 Other State Revenue 8300-8599 0.00 16,630.00 0.00 1,005.76 33,199.32 200,220.22 63,343.09 0.00 Other Local Revenue 8600-8799 3,909.66 3,294.83 (904.59) 4,125.00 4,527.76 1,385.01 4,093.82 5,751.89 Interfund Transfers In 8910-8929 All Other Financing Sources 8930-8979 TOTAL RECEIPTS 211,434.53 214,679.98 527,684.09 394,471.89 501,922.89 961,023.34 593,629.67 187,642.75C. DISBURSEMENTS Certificated Salaries 1000-1999 23,821.66 28,596.80 265,377.74 261,532.74 266,626.26 286,354.37 267,984.26 275,476.76 Classified Salaries 2000-2999 42,952.08 44,241.88 78,346.81 76,276.44 79,652.97 85,292.19 67,470.21 80,594.93 Employee Benefits 3000-3999 18,678.38 23,369.00 107,494.95 108,740.53 109,352.36 111,425.83 105,366.38 108,776.40 Books and Supplies 4000-4999 5,612.30 178,419.43 25,391.69 66,052.39 5,686.44 10,978.34 10,177.67 10,987.06 Services 5000-5999 43,209.79 93,271.45 60,847.82 93,084.38 96,510.99 41,465.31 93,856.73 34,994.82 Capital Outlay 6000-6599 0.00 0.00 0.00 0.00 0.00 0.00 Other Outgo 7000-7499 768.00 768.00 1,382.00 1,382.00 1,382.00 0.00 2,764.00 (5,245.00) Interfund Transfers Out 7600-7629 All Other Financing Uses 7630-7699 TOTAL DISBURSEMENTS 135,042.21 368,666.56 538,841.01 607,068.48 559,211.02 535,516.04 547,619.25 505,584.97D. BALANCE SHEET ITEMSAssets and Deferred Outflows Cash Not In Treasury 9111-9199 Accounts Receivable 9200-9299 49,354.27 4,618.70 9,558.99 0.01 3,286.92 Due From Other Funds 9310 Stores 9320 Prepaid Expenditures 9330 Other Current Assets 9340 Deferred Outflows of Resources 9490 SUBTOTAL 0.00 49,354.27 4,618.70 9,558.99 0.01 0.00 0.00 3,286.92 0.00Liabilities and Deferred Inflows Accounts Payable 9500-9599 65,221.86 9,765.76 0.00 (0.08) (0.16) Due To Other Funds 9610 Current Loans 9640 Unearned Revenues 9650 Deferred Inflows of Resources 9690 SUBTOTAL 0.00 65,221.86 9,765.76 0.00 (0.08) 0.00 0.00 (0.16) 0.00Nonoperating Suspense Clearing 9910 (46,860.17) (45,473.31) 9,172.02 8,670.28 6,811.33 59,338.56 (34,625.31) 54,517.25 TOTAL BALANCE SHEET ITEMS 0.00 (62,727.76) (50,620.37) 18,731.01 8,670.37 6,811.33 59,338.56 (31,338.23) 54,517.25E. NET INCREASE/DECREASE (B - C + D) 13,664.56 (204,606.95) 7,574.09 (203,926.22) (50,476.80) 484,845.86 14,672.19 (263,424.97)F. ENDING CASH (A + E) 1,848,242.53 1,643,635.58 1,651,209.67 1,447,283.45 1,396,806.65 1,881,652.51 1,896,324.70 1,632,899.73
G. ENDING CASH, PLUS CASHACCRUALS AND ADJUSTMENTS
Luther Burbank ElementarySanta Clara County
Second Interim2016-17 INTERIM REPORT
Cashflow Worksheet - Budget Year (1)43 69542 0000000
Form CASH
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: cashi (Rev 06/17/2014) Page 2 of 2 Printed: 3/10/2017 8:08 AM
ObjectACTUALS THROUGH THE MONTH OF
(Enter Month Name): OCTOBERA. BEGINNING CASHB. RECEIPTS LCFF/Revenue Limit Sources Principal Apportionment 8010-8019 Property Taxes 8020-8079 Miscellaneous Funds 8080-8099 Federal Revenue 8100-8299 Other State Revenue 8300-8599 Other Local Revenue 8600-8799 Interfund Transfers In 8910-8929 All Other Financing Sources 8930-8979 TOTAL RECEIPTSC. DISBURSEMENTS Certificated Salaries 1000-1999 Classified Salaries 2000-2999 Employee Benefits 3000-3999 Books and Supplies 4000-4999 Services 5000-5999 Capital Outlay 6000-6599 Other Outgo 7000-7499 Interfund Transfers Out 7600-7629 All Other Financing Uses 7630-7699 TOTAL DISBURSEMENTSD. BALANCE SHEET ITEMSAssets and Deferred Outflows Cash Not In Treasury 9111-9199 Accounts Receivable 9200-9299 Due From Other Funds 9310 Stores 9320 Prepaid Expenditures 9330 Other Current Assets 9340 Deferred Outflows of Resources 9490 SUBTOTALLiabilities and Deferred Inflows Accounts Payable 9500-9599 Due To Other Funds 9610 Current Loans 9640 Unearned Revenues 9650 Deferred Inflows of Resources 9690 SUBTOTAL Nonoperating Suspense Clearing 9910 TOTAL BALANCE SHEET ITEMSE. NET INCREASE/DECREASE (B - C + D)F. ENDING CASH (A + E)
G. ENDING CASH, PLUS CASHACCRUALS AND ADJUSTMENTS
March April May June Accruals Adjustments TOTAL BUDGET
Cashflow Worksheet - Budget Year (2)43 69542 0000000
Form CASH
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: cashi (Rev 06/17/2014) Page 1 of 2 Printed: 3/10/2017 8:08 AM
Beginning
Object
Balances(Ref. Only) July August September October November December January February
ACTUALS THROUGH THE MONTH OF(Enter Month Name): OCTOBER
A. BEGINNING CASH 1,858,341.12 1,858,341.12 1,858,341.12 1,858,341.12 1,858,341.12 1,858,341.12 1,858,341.12 1,858,341.12B. RECEIPTS LCFF/Revenue Limit Sources Principal Apportionment 8010-8019 Property Taxes 8020-8079 Miscellaneous Funds 8080-8099 Federal Revenue 8100-8299 Other State Revenue 8300-8599 Other Local Revenue 8600-8799 Interfund Transfers In 8910-8929 All Other Financing Sources 8930-8979 TOTAL RECEIPTS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00C. DISBURSEMENTS Certificated Salaries 1000-1999 Classified Salaries 2000-2999 Employee Benefits 3000-3999 Books and Supplies 4000-4999 Services 5000-5999 Capital Outlay 6000-6599 Other Outgo 7000-7499 Interfund Transfers Out 7600-7629 All Other Financing Uses 7630-7699 TOTAL DISBURSEMENTS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00D. BALANCE SHEET ITEMSAssets and Deferred Outflows Cash Not In Treasury 9111-9199 Accounts Receivable 9200-9299 Due From Other Funds 9310 Stores 9320 Prepaid Expenditures 9330 Other Current Assets 9340 Deferred Outflows of Resources 9490 SUBTOTAL 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Liabilities and Deferred Inflows Accounts Payable 9500-9599 Due To Other Funds 9610 Current Loans 9640 Unearned Revenues 9650 Deferred Inflows of Resources 9690 SUBTOTAL 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Nonoperating Suspense Clearing 9910 TOTAL BALANCE SHEET ITEMS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00E. NET INCREASE/DECREASE (B - C + D) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00F. ENDING CASH (A + E) 1,858,341.12 1,858,341.12 1,858,341.12 1,858,341.12 1,858,341.12 1,858,341.12 1,858,341.12 1,858,341.12
G. ENDING CASH, PLUS CASHACCRUALS AND ADJUSTMENTS
Luther Burbank ElementarySanta Clara County
Second Interim2016-17 INTERIM REPORT
Cashflow Worksheet - Budget Year (2)43 69542 0000000
Form CASH
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: cashi (Rev 06/17/2014) Page 2 of 2 Printed: 3/10/2017 8:08 AM
ObjectACTUALS THROUGH THE MONTH OF
(Enter Month Name): OCTOBERA. BEGINNING CASHB. RECEIPTS LCFF/Revenue Limit Sources Principal Apportionment 8010-8019 Property Taxes 8020-8079 Miscellaneous Funds 8080-8099 Federal Revenue 8100-8299 Other State Revenue 8300-8599 Other Local Revenue 8600-8799 Interfund Transfers In 8910-8929 All Other Financing Sources 8930-8979 TOTAL RECEIPTSC. DISBURSEMENTS Certificated Salaries 1000-1999 Classified Salaries 2000-2999 Employee Benefits 3000-3999 Books and Supplies 4000-4999 Services 5000-5999 Capital Outlay 6000-6599 Other Outgo 7000-7499 Interfund Transfers Out 7600-7629 All Other Financing Uses 7630-7699 TOTAL DISBURSEMENTSD. BALANCE SHEET ITEMSAssets and Deferred Outflows Cash Not In Treasury 9111-9199 Accounts Receivable 9200-9299 Due From Other Funds 9310 Stores 9320 Prepaid Expenditures 9330 Other Current Assets 9340 Deferred Outflows of Resources 9490 SUBTOTALLiabilities and Deferred Inflows Accounts Payable 9500-9599 Due To Other Funds 9610 Current Loans 9640 Unearned Revenues 9650 Deferred Inflows of Resources 9690 SUBTOTALNonoperating Suspense Clearing 9910 TOTAL BALANCE SHEET ITEMSE. NET INCREASE/DECREASE (B - C + D)F. ENDING CASH (A + E)
G. ENDING CASH, PLUS CASHACCRUALS AND ADJUSTMENTS
March April May June Accruals Adjustments TOTAL BUDGET
Second InterimDISTRICT CERTIFICATION OF INTERIM REPORT
For the Fiscal Year 2016-1743 69542 0000000
Form CI
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: ci (Rev 04/09/2015) Page 1 of 3 Printed: 3/10/2017 8:08 AM
NOTICE OF CRITERIA AND STANDARDS REVIEW. This interim report was based upon and reviewed using thestate-adopted Criteria and Standards. (Pursuant to Education Code (EC) sections 33129 and 42130)
Signed: Date:District Superintendent or Designee
NOTICE OF INTERIM REVIEW. All action shall be taken on this report during a regular or authorized specialmeeting of the governing board.
To the County Superintendent of Schools:This interim report and certification of financial condition are hereby filed by the governing board of the school district. (Pursuant to EC Section 42131)
Meeting Date: March 14, 2017 Signed:President of the Governing Board
CERTIFICATION OF FINANCIAL CONDITION
X POSITIVE CERTIFICATIONAs President of the Governing Board of this school district, I certify that based upon current projections thisdistrict will meet its financial obligations for the current fiscal year and subsequent two fiscal years.
QUALIFIED CERTIFICATIONAs President of the Governing Board of this school district, I certify that based upon current projections thisdistrict may not meet its financial obligations for the current fiscal year or two subsequent fiscal years.
NEGATIVE CERTIFICATIONAs President of the Governing Board of this school district, I certify that based upon current projections thisdistrict will be unable to meet its financial obligations for the remainder of the current fiscal year or for the subsequent fiscal year.
Contact person for additional information on the interim report:
The following summary is automatically completed based on data provided in the Criteria and Standards Reviewform (Form 01CSI). Criteria and standards that are "Not Met," and supplemental information and additional fiscalindicators that are "Yes," may indicate areas of potential concern, which could affect the interim report certification,and should be carefully reviewed.
CRITERIA AND STANDARDS MetNotMet
1 Average Daily Attendance Funded ADA for any of the current or two subsequent fiscal years hasnot changed by more than two percent since first interim. X
Luther Burbank ElementarySanta Clara County
Second InterimDISTRICT CERTIFICATION OF INTERIM REPORT
For the Fiscal Year 2016-1743 69542 0000000
Form CI
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: ci (Rev 04/09/2015) Page 2 of 3 Printed: 3/10/2017 8:08 AM
CRITERIA AND STANDARDS (continued) MetNotMet
2 Enrollment Projected enrollment for any of the current or two subsequent fiscalyears has not changed by more than two percent since first interim. X
3 ADA to Enrollment Projected second period (P-2) ADA to enrollment ratio for the currentand two subsequent fiscal years is consistent with historical ratios. X
4 Local Control FundingFormula (LCFF)
Projected LCFF for any of the current or two subsequent fiscal yearshas not changed by more than two percent since first interim. X
5 Salaries and Benefits Projected ratio of total unrestricted salaries and benefits to totalunrestricted general fund expenditures has not changed by morethan the standard for the current and two subsequent fiscal years.
X
6a Other Revenues Projected operating revenues (federal, other state, other local) for thecurrent and two subsequent fiscal years have not changed by morethan five percent since first interim.
X
6b Other Expenditures Projected operating expenditures (books and supplies, services andother expenditures) for the current and two subsequent fiscal yearshave not changed by more than five percent since first interim.
X
7 Ongoing and MajorMaintenance Account
If applicable, changes occurring since first interim meet the requiredcontribution to the ongoing and major maintenance account (i.e.,restricted maintenance account).
n/a
8 Deficit Spending Unrestricted deficit spending, if any, has not exceeded the standardin any of the current or two subsequent fiscal years. X
9a Fund Balance Projected general fund balance will be positive at the end of thecurrent and two subsequent fiscal years. X
9b Cash Balance Projected general fund cash balance will be positive at the end of thecurrent fiscal year. X
10 Reserves Available reserves (e.g., reserve for economic uncertainties,unassigned/unappropriated amounts) meet minimum requirementsfor the current and two subsequent fiscal years.
X
SUPPLEMENTAL INFORMATION No YesS1 Contingent Liabilities Have any known or contingent liabilities (e.g., financial or program
audits, litigation, state compliance reviews) occurred since firstinterim that may impact the budget?
X
S2 Using One-time Revenuesto Fund OngoingExpenditures
Are there ongoing general fund expenditures funded with one-timerevenues that have changed since first interim by more than fivepercent?
X
S3 Temporary InterfundBorrowings
Are there projected temporary borrowings between funds?X
S4 Contingent Revenues Are any projected revenues for any of the current or two subsequentfiscal years contingent on reauthorization by the local government,special legislation, or other definitive act (e.g., parcel taxes, forestreserves)?
X
S5 Contributions Have contributions from unrestricted to restricted resources, ortransfers to or from the general fund to cover operating deficits,changed since first interim by more than $20,000 and more than 5%for any of the current or two subsequent fiscal years?
X
Luther Burbank ElementarySanta Clara County
Second InterimDISTRICT CERTIFICATION OF INTERIM REPORT
For the Fiscal Year 2016-1743 69542 0000000
Form CI
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: ci (Rev 04/09/2015) Page 3 of 3 Printed: 3/10/2017 8:08 AM
SUPPLEMENTAL INFORMATION (continued) No YesS6 Long-term Commitments Does the district have long-term (multiyear) commitments or debt
agreements? X
• If yes, have annual payments for the current or two subsequentfiscal years increased over prior year's (2015-16) annualpayment?
X
• If yes, will funding sources used to pay long-term commitmentsdecrease or expire prior to the end of the commitment period, orare they one-time sources?
X
S7a Postemployment BenefitsOther than Pensions
Does the district provide postemployment benefits other thanpensions (OPEB)? X
• If yes, have there been changes since first interim in OPEBliabilities? X
S7b Other Self-insuranceBenefits
Does the district operate any self-insurance programs (e.g., workers'compensation)? X
• If yes, have there been changes since first interim in self-insurance liabilities? n/a
S8 Status of Labor Agreements As of second interim projections, are salary and benefit negotiationsstill unsettled for:• Certificated? (Section S8A, Line 1b) X• Classified? (Section S8B, Line 1b) X• Management/supervisor/confidential? (Section S8C, Line 1b) X
S8 Labor Agreement BudgetRevisions
For negotiations settled since first interim, per Government CodeSection 3547.5(c), are budget revisions still needed to meet the costsof the collective bargaining agreement(s) for:
• Certificated? (Section S8A, Line 3) n/a• Classified? (Section S8B, Line 3) n/a
S9 Status of Other Funds Are any funds other than the general fund projected to have anegative fund balance at the end of the current fiscal year? X
ADDITIONAL FISCAL INDICATORS No YesA1 Negative Cash Flow Do cash flow projections show that the district will end the current
fiscal year with a negative cash balance in the general fund? X
A2 Independent PositionControl
Is personnel position control independent from the payroll system?X
A3 Declining Enrollment Is enrollment decreasing in both the prior and current fiscal years?X
A4 New Charter SchoolsImpacting DistrictEnrollment
Are any new charter schools operating in district boundaries that areimpacting the district's enrollment, either in the prior or current fiscalyear?
X
A5 Salary Increases ExceedCOLA
Has the district entered into a bargaining agreement where any of thecurrent or subsequent fiscal years of the agreement would result insalary increases that are expected to exceed the projected statefunded cost-of-living adjustment?
X
A6 Uncapped Health Benefits Does the district provide uncapped (100% employer paid) healthbenefits for current or retired employees? X
A7 Independent FinancialSystem
Is the district’s financial system independent from the county officesystem? X
A8 Fiscal Distress Reports Does the district have any reports that indicate fiscal distress? If yes,provide copies to the COE, pursuant to EC 42127.6(a). X
A9 Change of CBO orSuperintendent
Have there been personnel changes in the superintendent or chiefbusiness official (CBO) positions within the last 12 months? X
Luther Burbank ElementarySanta Clara County
Second Interim2016-17 Projected Year TotalsIndirect Cost Rate Worksheet
43 69542 0000000Form ICR
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: icr (Rev 11/22/2013) Page 1 of 3 Printed: 3/10/2017 8:09 AM
Part I - General Administrative Share of Plant Services Costs
California's indirect cost plan allows that the general administrative costs in the indirect cost pool may include that portion of plant services costs (maintenance and operations costs and facilities rents and leases costs) attributable to the general administrative offices. The calculation of the plant services costs attributed to general administration and included in the pool is standardized and automated using the percentage of salaries and benefits relating to general administration as proxy for the percentage of square footage occupied by general administration.
A. Salaries and Benefits - Other General Administration and Centralized Data Processing
1. Salaries and benefits paid through payroll (Funds 01, 09, and 62, objects 1000-3999 except 3701-3702)
(Functions 7200-7700, goals 0000 and 9000) 246,156.55
2. Contracted general administrative positions not paid through payroll
a. Enter the costs, if any, of general administrative positions performing services ON SITE but paid through a
contract, rather than through payroll, in functions 7200-7700, goals 0000 and 9000, Object 5800. 24,990.00 b. If an amount is entered on Line A2a, provide the title, duties, and approximate FTE of each general administrative position paid through a contract. Retain supporting documentation in case of audit.
THE COST IS ASSOCIATED WITH INFORMATION TECHNOLOGY AND SUPPORT SERVICES, .25 FTE.
B. Salaries and Benefits - All Other Activities 1. Salaries and benefits paid through payroll (Funds 01, 09, and 62, objects 1000-3999 except 3701-3702) (Functions 1000-6999, 7100-7180, & 8100-8400; Functions 7200-7700, all goals except 0000 & 9000) 4,964,028.47 C. Percentage of Plant Services Costs Attributable to General Administration (Line A1 plus Line A2a, divided by Line B1; zero if negative) (See Part III, Lines A5 and A6) 5.46%
Part II - Adjustments for Employment Separation Costs
When an employee separates from service, the local educational agency (LEA) may incur costs associated with the separation in addition to the employee's regular salary and benefits for the final pay period. These additional costs can be categorized as "normal" or "abnormal or mass" separation costs.
Normal separation costs include items such as pay for accumulated unused leave or routine severance pay authorized by governing board policy. Normal separation costs are not allowable as direct costs to federal programs, but are allowable as indirect costs. State programs may have similar restrictions. Where federal or state program guidelines required that the LEA charge an employee's normal separation costs to an unrestricted resource rather than to the restricted program in which the employee worked, the LEA may identify and enter these costs on Line A for inclusion in the indirect cost pool.
Abnormal or mass separation costs are those costs resulting from actions taken by an LEA to influence employees to terminate their employment earlier than they normally would have. Abnormal or mass separation costs include retirement incentives such as a Golden Handshake or severance packages negotiated to effect termination. Abnormal or mass separation costs may not be charged to federal programs as either direct costs or indirect costs. Where an LEA paid abnormal or mass separation costs on behalf of positions in general administrative functions included in the indirect cost pool, the LEA must identify and enter these costs on Line B for exclusion from the pool.
A. Normal Separation Costs (optional) Enter any normal separation costs paid on behalf of employees of restricted state or federal programs that were charged to an unrestricted resource (0000-1999) in funds 01, 09, and 62 with functions 1000-6999 or 8100-8400 rather than to the restricted program. These costs will be moved in Part III from base costs to the indirect cost pool. Retain supporting documentation.
B. Abnormal or Mass Separation Costs (required) Enter any abnormal or mass separation costs paid on behalf of general administrative positions charged to unrestricted resources (0000-1999) in funds 01, 09, and 62 with functions 7200-7700. These costs will be moved in Part III from the indirect cost pool to base costs. If none, enter zero. 0.00
Luther Burbank ElementarySanta Clara County
Second Interim2016-17 Projected Year TotalsIndirect Cost Rate Worksheet
43 69542 0000000Form ICR
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: icr (Rev 11/22/2013) Page 2 of 3 Printed: 3/10/2017 8:09 AM
Part III - Indirect Cost Rate Calculation (Funds 01, 09, and 62, unless indicated otherwise)
A. Indirect Costs
1. Other General Administration, less portion charged to restricted resources or specific goals
(Functions 7200-7600, objects 1000-5999, minus Line B9) 257,154.05
2. Centralized Data Processing, less portion charged to restricted resources or specific goals
(Function 7700, objects 1000-5999, minus Line B10) 82,212.70 3. External Financial Audit - Single Audit (Function 7190, resources 0000-1999, goals 0000 and 9000, objects 5000-5999)
11,000.00 4. Staff Relations and Negotiations (Function 7120, resources 0000-1999, goals 0000 and 9000, objects 1000-5999) 0.00 5. Plant Maintenance and Operations (portion relating to general administrative offices only)
(Functions 8100-8400, objects 1000-5999 except 5100, times Part I, Line C) 22,631.75 6. Facilities Rents and Leases (portion relating to general administrative offices only) (Function 8700, resources 0000-1999, objects 1000-5999 except 5100, times Part I, Line C) 0.00 7. Adjustment for Employment Separation Costs a. Plus: Normal Separation Costs (Part II, Line A) 0.00
b. Less: Abnormal or Mass Separation Costs (Part II, Line B) 0.00 8. Total Indirect Costs (Lines A1 through A7a, minus Line A7b) 372,998.50 9. Carry-Forward Adjustment (Part IV, Line F) 35,261.08 10. Total Adjusted Indirect Costs (Line A8 plus Line A9) 408,259.58
5. Community Services (Functions 5000-5999, objects 1000-5999 except 5100) 0.00
6. Enterprise (Function 6000, objects 1000-5999 except 5100) 0.00 7. Board and Superintendent (Functions 7100-7180, objects 1000-5999, minus Part III, Line A4) 471,108.51 8. External Financial Audit - Single Audit and Other (Functions 7190-7191, objects 5000-5999, minus Part III, Line A3) 0.00
9. Other General Administration (portion charged to restricted resources or specific goals only)
(Functions 7200-7600, resources 2000-9999, objects 1000-5999; Functions 7200-7600, resources 0000-1999, all goals except 0000 and 9000, objects 1000-5999) 0.00
10. Centralized Data Processing (portion charged to restricted resources or specific goals only)
(Function 7700, resources 2000-9999, objects 1000-5999; Function 7700, resources 0000-1999, all goals except 0000 and 9000, objects 1000-5999) 20.00 11. Plant Maintenance and Operations (all except portion relating to general administrative offices)
(Functions 8100-8400, objects 1000-5999 except 5100, minus Part III, Line A5) 391,869.17
12. Facilities Rents and Leases (all except portion relating to general administrative offices)
(Function 8700, objects 1000-5999 except 5100, minus Part III, Line A6) 0.00 13. Adjustment for Employment Separation Costs a. Less: Normal Separation Costs (Part II, Line A) 0.00 b. Plus: Abnormal or Mass Separation Costs (Part II, Line B) 0.00 14. Adult Education (Fund 11, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 0.00
15. Child Development (Fund 12, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 926,933.00
16. Cafeteria (Funds 13 and 61, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 515,742.00
17. Foundation (Funds 19 and 57, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 0.00
18. Total Base Costs (Lines B1 through B12 and Lines B13b through B17, minus Line B13a) 7,757,475.91
C. Straight Indirect Cost Percentage Before Carry-Forward Adjustment (For information only - not for use when claiming/recovering indirect costs) (Line A8 divided by Line B18) 4.81%
D. Preliminary Proposed Indirect Cost Rate (For final approved fixed-with-carry-forward rate for use in 2017-18 see www.cde.ca.gov/fg/ac/ic)
(Line A10 divided by Line B18) 5.26%
Luther Burbank ElementarySanta Clara County
Second Interim2016-17 Projected Year TotalsIndirect Cost Rate Worksheet
43 69542 0000000Form ICR
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: icr (Rev 11/22/2013) Page 3 of 3 Printed: 3/10/2017 8:09 AM
Part IV - Carry-forward Adjustment
The carry-forward adjustment is an after-the-fact adjustment for the difference between indirect costs recoverable using the indirect cost rate approved for use in a given year, and the actual indirect costs incurred in that year. The carry-forward adjustment eliminates the need for LEAs to file amended federal reports when their actual indirect costs vary from the estimated indirect costs on which the approved rate was based.
Where the ratio of indirect costs incurred in the current year is less than the estimated ratio of indirect costs on which the approved rate for use in the current year was based, the carry-forward adjustment is limited by using either the approved rate times current year base costs, or the highest rate actually used to recover costs from any program times current year base costs, if the highest rate used was less than the approved rate. Rates used to recover costs from programs are displayed in Exhibit A.
A. Indirect costs incurred in the current year (Part III, Line A8) 372,998.50
B. Carry-forward adjustment from prior year(s)
1. Carry-forward adjustment from the second prior year (7,268.95)
2. Carry-forward adjustment amount deferred from prior year(s), if any 0.00
C. Carry-forward adjustment for under- or over-recovery in the current year
1. Under-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus (approved indirect cost rate (4.26%) times Part III, Line B18); zero if negative 35,261.08
2. Over-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus the lesser of (approved indirect cost rate (4.26%) times Part III, Line B18) or (the highest rate used to recover costs from any program (4.26%) times Part III, Line B18); zero if positive 0.00
D. Preliminary carry-forward adjustment (Line C1 or C2) 35,261.08
E. Optional allocation of negative carry-forward adjustment over more than one year
Where a negative carry-forward adjustment causes the proposed approved rate to fall below zero or would reduce the rate at which the LEA could recover indirect costs to such an extent that it would cause the LEA significant fiscal harm, the LEA may request that the carry-forward adjustment be allocated over more than one year. Where allocation of a negative carry-forward adjustment over more than one year does not resolve a negative rate, the CDE will work with the LEA on a case-by-case basis to establish an approved rate.
Option 1. Preliminary proposed approved rate (Part III, Line D) if entire negative carry-forward adjustment is applied to the current year calculation: not applicable
Option 2. Preliminary proposed approved rate (Part III, Line D) if one-half of negative carry-forward adjustment is applied to the current year calculation and the remainder is deferred to one or more future years: not applicable
Option 3. Preliminary proposed approved rate (Part III, Line D) if one-third of negative carry-forward adjustment is applied to the current year calculation and the remainder is deferred to one or more future years: not applicable
LEA request for Option 1, Option 2, or Option 3
1
F. Carry-forward adjustment used in Part III, Line A9 (Line D minus amount deferred if Option 2 or Option 3 is selected) 35,261.08
Luther Burbank ElementarySanta Clara County
Second Interim2016-17 Projected Year Totals
Exhibit A: Indirect Cost Rates Charged to Programs43 69542 0000000
Form ICR
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: icr (Rev 03/16/2012) Page 1 of 1 Printed: 3/10/2017 8:09 AM
Approved indirect cost rate: 4.26%Highest rate used in any program: 4.26%
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: mypi (Rev 03/30/2015) Page 1 Printed: 3/10/2017 8:10 AM
DescriptionObjectCodes
Projected YearTotals
(Form 01I)(A)
%Change
(Cols. C-A/A)(B)
2017-18Projection
(C)
%Change
(Cols. E-C/C)(D)
2018-19Projection
(E)
(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)A. REVENUES AND OTHER FINANCING SOURCES 1. LCFF/Revenue Limit Sources 8010-8099 5,238,731.00 -0.14% 5,231,348.00 3.80% 5,429,996.00 2. Federal Revenues 8100-8299 0.00 0.00% 0.00% 3. Other State Revenues 8300-8599 183,185.00 -73.10% 49,268.54 2.40% 50,450.98 4. Other Local Revenues 8600-8799 48,248.00 1.48% 48,962.07 2.40% 50,137.16 5. Other Financing Sources a. Transfers In 8900-8929 0.00 0.00% 0.00% b. Other Sources 8930-8979 0.00 0.00% 0.00% c. Contributions 8980-8999 (801,495.00) 0.00% (801,495.00) 0.00% (801,495.00)
4. Books and Supplies 4000-4999 371,989.34 -24.29% 281,635.98 2.92% 289,859.75
5. Services and Other Operating Expenditures 5000-5999 628,105.42 -25.57% 467,469.89 2.92% 481,120.01
6. Capital Outlay 6000-6999 0.00 0.00% 0.00%
7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 0.00 0.00% 0.00%
8. Other Outgo - Transfers of Indirect Costs 7300-7399 (72,087.67) 0.00% (72,087.67) 0.00% (72,087.67) 9. Other Financing Uses a. Transfers Out 7600-7629 0.00 0.00% 0.00%
b. Other Uses 7630-7699 0.00 0.00% 0.00%
10. Other Adjustments (Explain in Section F below)
(Line A6 minus line B11) (515,936.94) (546,161.90) (514,553.44)
D. FUND BALANCE
1. Net Beginning Fund Balance (Form 01I, line F1e) 2,032,137.17 1,516,200.23 970,038.33
2. Ending Fund Balance (Sum lines C and D1) 1,516,200.23 970,038.33 455,484.89
3. Components of Ending Fund Balance (Form 01I) a. Nonspendable 9710-9719 0.00
b. Restricted 9740
c. Committed
1. Stabilization Arrangements 9750 0.00
2. Other Commitments 9760 0.00
d. Assigned 9780 1,249,105.23 709,250.33 187,302.89 e. Unassigned/Unappropriated
1. Reserve for Economic Uncertainties 9789 267,095.00 260,788.00 268,182.00
2. Unassigned/Unappropriated 9790 0.00 0.00 0.00
f. Total Components of Ending Fund Balance
(Line D3f must agree with line D2) 1,516,200.23 970,038.33 455,484.89
Luther Burbank ElementarySanta Clara County
2016-17 Second InterimGeneral Fund
Multiyear ProjectionsUnrestricted
43 69542 0000000Form MYPI
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: mypi (Rev 03/30/2015) Page 2 Printed: 3/10/2017 8:10 AM
DescriptionObjectCodes
Projected YearTotals
(Form 01I)(A)
%Change
(Cols. C-A/A)(B)
2017-18Projection
(C)
%Change
(Cols. E-C/C)(D)
2018-19Projection
(E)
E. AVAILABLE RESERVES
1. General Fund
a. Stabilization Arrangements 9750 0.00 0.00 0.00
b. Reserve for Economic Uncertainties 9789 267,095.00 260,788.00 268,182.00
c. Unassigned/Unappropriated 9790 0.00 0.00 0.00
(Enter other reserve projections in Columns C and E for subsequent years 1 and 2; current year - Column A - is extracted)
2. Special Reserve Fund - Noncapital Outlay (Fund 17) a. Stabilization Arrangements 9750 0.00
b. Reserve for Economic Uncertainties 9789 0.00
c. Unassigned/Unappropriated 9790 0.00
3. Total Available Reserves (Sum lines E1a thru E2c) 267,095.00 260,788.00 268,182.00
F. ASSUMPTIONSPlease provide below or on a separate attachment, the assumptions used to determine the projections for the first and second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments projected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide.
For the Luther Burbank School District Fiscal Year 2016/2017 Second Interim Budget, the guidance of the California Department of Finance (CA DOF), the Santa Clara County Office ofEducation (SCCOE), the School Services of California (SSC), and the Fiscal Crisis & Management Assistance Team (FCMAT) has been taken into consideration in developing these majorbudget assumptions and projections.
For the Luther Burbank School District Fiscal Year 2016/2017 Second Interim Budget, the guidance of the California Department of Finance (CA DOF), the Santa Clara County Office ofEducation (SCCOE), the School Services of California (SSC), and the Fiscal Crisis & Management Assistance Team (FCMAT) has been taken into consideration in developing these majorbudget assumptions and projections.
Luther Burbank ElementarySanta Clara County
2016-17 Second InterimGeneral Fund
Multiyear ProjectionsRestricted
43 69542 0000000Form MYPI
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: mypi (Rev 03/30/2015) Page 1 Printed: 3/10/2017 8:10 AM
DescriptionObjectCodes
Projected YearTotals
(Form 01I)(A)
%Change
(Cols. C-A/A)(B)
2017-18Projection
(C)
%Change
(Cols. E-C/C)(D)
2018-19Projection
(E)
(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)A. REVENUES AND OTHER FINANCING SOURCES 1. LCFF/Revenue Limit Sources 8010-8099 0.00 0.00% 0.00% 2. Federal Revenues 8100-8299 221,974.00 1.48% 225,259.22 2.40% 230,665.44 3. Other State Revenues 8300-8599 412,572.00 1.48% 418,678.07 2.40% 428,726.34 4. Other Local Revenues 8600-8799 0.00 0.00% 0.00% 5. Other Financing Sources a. Transfers In 8900-8929 0.00 0.00% 0.00% b. Other Sources 8930-8979 0.00 0.00% 0.00% c. Contributions 8980-8999 801,495.00 0.00% 801,495.00 0.00% 801,495.00
4. Books and Supplies 4000-4999 96,575.16 2.72% 99,202.00 -16.22% 83,113.25
5. Services and Other Operating Expenditures 5000-5999 345,043.47 -20.89% 272,959.10 2.92% 280,929.51
6. Capital Outlay 6000-6999 0.00 0.00% 0.00%
7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 44,963.00 0.00% 44,963.00 0.00% 44,963.00
8. Other Outgo - Transfers of Indirect Costs 7300-7399 16,684.67 0.00% 16,684.67 0.00% 16,684.67 9. Other Financing Uses a. Transfers Out 7600-7629 0.00 0.00% 0.00%
b. Other Uses 7630-7699 0.00 0.00% 0.00%
10. Other Adjustments (Explain in Section F below)
1. Net Beginning Fund Balance (Form 01I, line F1e) 56,712.47 0.00 0.00
2. Ending Fund Balance (Sum lines C and D1) 0.00 0.00 0.00 3. Components of Ending Fund Balance (Form 01I)
a. Nonspendable 9710-9719 0.00
b. Restricted 9740 0.00 c. Committed
1. Stabilization Arrangements 9750
2. Other Commitments 9760
d. Assigned 9780
e. Unassigned/Unappropriated
1. Reserve for Economic Uncertainties 9789
2. Unassigned/Unappropriated 9790 0.00 0.00 0.00
f. Total Components of Ending Fund Balance
(Line D3f must agree with line D2) 0.00 0.00 0.00
Luther Burbank ElementarySanta Clara County
2016-17 Second InterimGeneral Fund
Multiyear ProjectionsRestricted
43 69542 0000000Form MYPI
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: mypi (Rev 03/30/2015) Page 2 Printed: 3/10/2017 8:10 AM
DescriptionObjectCodes
Projected YearTotals
(Form 01I)(A)
%Change
(Cols. C-A/A)(B)
2017-18Projection
(C)
%Change
(Cols. E-C/C)(D)
2018-19Projection
(E)
E. AVAILABLE RESERVES
1. General Fund a. Stabilization Arrangements 9750
b. Reserve for Economic Uncertainties 9789
c. Unassigned/Unappropriated Amount 9790
(Enter current year reserve projections in Column A, and other reserve projections in Columns C and E for subsequent years 1 and 2)
2. Special Reserve Fund - Noncapital Outlay (Fund 17)
a. Stabilization Arrangements 9750
b. Reserve for Economic Uncertainties 9789
c. Unassigned/Unappropriated 9790
3. Total Available Reserves (Sum lines E1a thru E2c)F. ASSUMPTIONSPlease provide below or on a separate attachment, the assumptions used to determine the projections for the first andsecond subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustmentsprojected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide.
For the Luther Burbank School District Fiscal Year 2016/2017 Second Interim Budget, the guidance of the California Department of Finance (CA DOF), the Santa Clara County Office of Education(SCCOE), the School Services of California (SSC), and the Fiscal Crisis & Management Assistance Team (FCMAT) has been taken into consideration in developing these major budget assumptionsand projections.
For the Luther Burbank School District Fiscal Year 2016/2017 Second Interim Budget, the guidance of the California Department of Finance (CA DOF), the Santa Clara County Office of Education(SCCOE), the School Services of California (SSC), and the Fiscal Crisis & Management Assistance Team (FCMAT) has been taken into consideration in developing these major budget assumptionsand projections.
Luther Burbank ElementarySanta Clara County
2016-17 Second InterimGeneral Fund
Multiyear ProjectionsUnrestricted/Restricted
43 69542 0000000Form MYPI
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: mypi (Rev 03/09/2016) Page 1 Printed: 3/10/2017 8:10 AM
DescriptionObjectCodes
Projected YearTotals
(Form 01I)(A)
%Change
(Cols. C-A/A)(B)
2017-18Projection
(C)
%Change
(Cols. E-C/C)(D)
2018-19Projection
(E)(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)A. REVENUES AND OTHER FINANCING SOURCES 1. LCFF/Revenue Limit Sources 8010-8099 5,238,731.00 -0.14% 5,231,348.00 3.80% 5,429,996.00 2. Federal Revenues 8100-8299 221,974.00 1.48% 225,259.22 2.40% 230,665.44 3. Other State Revenues 8300-8599 595,757.00 -21.45% 467,946.61 2.40% 479,177.32 4. Other Local Revenues 8600-8799 48,248.00 1.48% 48,962.07 2.40% 50,137.16 5. Other Financing Sources a. Transfers In 8900-8929 0.00 0.00% 0.00 0.00% 0.00 b. Other Sources 8930-8979 0.00 0.00% 0.00 0.00% 0.00 c. Contributions 8980-8999 0.00 0.00% 0.00 0.00% 0.00
(Line A6 minus line B11) (572,649.41) (546,161.90) (514,553.44)
D. FUND BALANCE
1. Net Beginning Fund Balance (Form 01I, line F1e) 2,088,849.64 1,516,200.23 970,038.33 2. Ending Fund Balance (Sum lines C and D1) 1,516,200.23 970,038.33 455,484.89 3. Components of Ending Fund Balance (Form 01I)
a. Nonspendable 9710-9719 0.00 0.00 0.00
b. Restricted 9740 0.00 0.00 0.00
c. Committed
1. Stabilization Arrangements 9750 0.00 0.00 0.00
2. Other Commitments 9760 0.00 0.00 0.00
d. Assigned 9780 1,249,105.23 709,250.33 187,302.89
e. Unassigned/Unappropriated
1. Reserve for Economic Uncertainties 9789 267,095.00 260,788.00 268,182.00
2. Unassigned/Unappropriated 9790 0.00 0.00 0.00 f. Total Components of Ending Fund Balance
(Line D3f must agree with line D2) 1,516,200.23 970,038.33 455,484.89
Luther Burbank ElementarySanta Clara County
2016-17 Second InterimGeneral Fund
Multiyear ProjectionsUnrestricted/Restricted
43 69542 0000000Form MYPI
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: mypi (Rev 03/09/2016) Page 2 Printed: 3/10/2017 8:10 AM
DescriptionObjectCodes
Projected YearTotals
(Form 01I)(A)
%Change
(Cols. C-A/A)(B)
2017-18Projection
(C)
%Change
(Cols. E-C/C)(D)
2018-19Projection
(E)
E. AVAILABLE RESERVES (Unrestricted except as noted)
1. General Fund a. Stabilization Arrangements 9750 0.00 0.00 0.00
b. Reserve for Economic Uncertainties 9789 267,095.00 260,788.00 268,182.00
c. Unassigned/Unappropriated 9790 0.00 0.00 0.00
d. Negative Restricted Ending Balances
(Negative resources 2000-9999) 979Z 0.00 0.00
2. Special Reserve Fund - Noncapital Outlay (Fund 17)
a. Stabilization Arrangements 9750 0.00 0.00 0.00
b. Reserve for Economic Uncertainties 9789 0.00 0.00 0.00
c. Unassigned/Unappropriated 9790 0.00 0.00 0.00 3. Total Available Reserves - by Amount (Sum lines E1 thru E2c) 267,095.00 260,788.00 268,182.00
4. Total Available Reserves - by Percent (Line E3 divided by Line F3c) 4.00% 4.00% 4.00%
F. RECOMMENDED RESERVES
1. Special Education Pass-through Exclusions
For districts that serve as the administrative unit (AU) of a
special education local plan area (SELPA):
a. Do you choose to exclude from the reserve calculation
the pass-through funds distributed to SELPA members? Yes
b. If you are the SELPA AU and are excluding special
education pass-through funds: 1. Enter the name(s) of the SELPA(s):
2. Special education pass-through funds
(Column A: Fund 10, resources 3300-3499 and 6500-6540,
objects 7211-7213 and 7221-7223; enter projections for subsequent years 1 and 2 in Columns C and E) 0.00
2. District ADA
Used to determine the reserve standard percentage level on line F3d
(Col. A: Form AI, Estimated P-2 ADA column, Line A4; enter projections) 502.53 504.92 503.96
3. Calculating the Reserves a. Expenditures and Other Financing Uses (Line B11) 6,677,359.41 6,519,677.80 6,704,529.36
b. Plus: Special Education Pass-through Funds (Line F1b2, if Line F1a is No) 0.00 0.00 0.00
c. Total Expenditures and Other Financing Uses (Line F3a plus line F3b) 6,677,359.41 6,519,677.80 6,704,529.36
d. Reserve Standard Percentage Level
(Refer to Form 01CSI, Criterion 10 for calculation details) 4% 4% 4%
e. Reserve Standard - By Percent (Line F3c times F3d) 267,094.38 260,787.11 268,181.17
f. Reserve Standard - By Amount
(Refer to Form 01CSI, Criterion 10 for calculation details) 66,000.00 66,000.00 66,000.00
g. Reserve Standard (Greater of Line F3e or F3f) 267,094.38 260,787.11 268,181.17
h. Available Reserves (Line E3) Meet Reserve Standard (Line F3g) YES YES YES
Luther Burbank ElementarySanta Clara County
Second Interim2016-17 Projected Year Totals
No Child Left Behind Maintenance of Effort Expenditures43 69542 0000000
Form NCMOE
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: ncmoe (Rev 03/18/2015) Page 1 Printed: 3/10/2017 8:10 AM
Funds 01, 09, and 62
Section I - Expenditures Goals Functions Objects
2016-17Expenditures
A. Total state, federal, and local expenditures (all resources) All All 1000-7999 6,677,359.41
B. Less all federal expenditures not allowed for MOE(Resources 3000-5999, except 3385) All All 1000-7999 479,290.00
C. Less state and local expenditures not allowed for MOE:(All resources, except federal as identified in Line B)1. Community Services All 5000-5999 1000-7999 0.00
2. Capital OutlayAll except7100-7199
All except5000-5999 6000-6999 0.00
3. Debt Service All 9100
5400-5450,5800, 7430-
7439 0.00
4. Other Transfers Out All 9200 7200-7299 0.00
5. Interfund Transfers Out All 9300 7600-7629 0.00
9100 7699
6. All Other Financing Uses All 9200 7651 0.00
7. Nonagency 7100-7199
All except5000-5999,9000-9999 1000-7999 20.00
8. Tuition (Revenue, in lieu of expenditures, to approximatecosts of services for which tuition is received)
All All 8710 0.00
9. Supplemental expenditures made as a result of aPresidentially declared disaster
Manually entered. Must not includeexpenditures in lines B, C1-C8, D1, or
D2.
10. Total state and local expenditures not allowed for MOE calculation(Sum lines C1 through C9) 20.00
1000-7143,
D. Plus additional MOE expenditures: 7300-7439
1. Expenditures to cover deficits for food services(Funds 13 and 61) (If negative, then zero) All All
minus8000-8699 82,054.00
2. Expenditures to cover deficits for student body activitiesManually entered. Must not include
expenditures in lines A or D1.
E. Total expenditures subject to MOE(Line A minus lines B and C10, plus lines D1 and D2) 6,280,103.41
Luther Burbank ElementarySanta Clara County
Second Interim2016-17 Projected Year Totals
No Child Left Behind Maintenance of Effort Expenditures43 69542 0000000
Form NCMOE
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: ncmoe (Rev 03/18/2015) Page 2 Printed: 3/10/2017 8:10 AM
Section II - Expenditures Per ADA
2016-17Annual ADA/
Exps. Per ADA
A. Average Daily Attendance(Form AI, Column C, sum of lines A6 and C9)*
507.51
B. Expenditures per ADA (Line I.E divided by Line II.A) 12,374.34
Section III - MOE Calculation (For data collection only. Finaldetermination will be done by CDE) Total Per ADA
A. Base expenditures (Preloaded expenditures extracted from prior yearUnaudited Actuals MOE calculation). (Note: If the prior year MOE was notmet, in its final determination, CDE will adjust the prior year base to 90percent of the preceding prior year amount rather than the actual prior yearexpenditure amount.) 5,698,196.30 10,949.021. Adjustment to base expenditure and expenditure per ADA amounts for
2. Total adjusted base expenditure amounts (Line A plus Line A.1) 5,698,196.30 10,949.02
B. Required effort (Line A.2 times 90%) 5,128,376.67 9,854.12
C. Current year expenditures (Line I.E and Line II.B) 6,280,103.41 12,374.34
D. MOE deficiency amount, if any (Line B minus Line C)(If negative, then zero) 0.00 0.00
E. MOE determination(If one or both of the amounts in line D are zero, the MOE requirement MOE Metis met; if both amounts are positive, the MOE requirement is not met. Ifeither column in Line A.2 or Line C equals zero, the MOE calculation isincomplete.)
F. MOE deficiency percentage, if MOE not met; otherwise, zero(Line D divided by Line B)(Funding under NCLB covered programs in FY 2018-19 maybe reduced by the lower of the two percentages) 0.00% 0.00%
*Interim Periods - Annual ADA not available from Form AI. For your convenience, Projected Year Totals Estimated P-2 ADA is extracted. Manual adjustment may be required to reflect estimated Annual ADA.
Luther Burbank ElementarySanta Clara County
Second Interim2016-17 Projected Year Totals
No Child Left Behind Maintenance of Effort Expenditures43 69542 0000000
Form NCMOE
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: ncmoe (Rev 03/18/2015) Page 3 Printed: 3/10/2017 8:10 AM
SECTION IV - Detail of Adjustments to Base Expenditures (used in Section III, Line A.1)
Description of AdjustmentsTotal
ExpendituresExpenditures
Per ADA
Total adjustments to base expenditures 0.00 0.00
Luther Burbank ElementarySanta Clara County
Second Interim2016-17 Projected Year Totals
SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS
43 69542 0000000Form SIAI
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: siai (Rev 05/16/2016) Page 1 of 2 Printed: 3/10/2017 8:10 AM
Direct Costs - Interfund Indirect Costs - Interfund Interfund Interfund Due From Due To
DescriptionTransfers In
5750Transfers Out
5750Transfers In
7350Transfers Out
7350Transfers In8900-8929
Transfers Out7600-7629
Other Funds9310
Other Funds9610
01I GENERAL FUND Expenditure Detail 0.00 0.00 0.00 (55,403.00) Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation09I CHARTER SCHOOLS SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation10I SPECIAL EDUCATION PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation11I ADULT EDUCATION FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation12I CHILD DEVELOPMENT FUND Expenditure Detail 0.00 0.00 33,458.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation13I CAFETERIA SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 21,945.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation14I DEFERRED MAINTENANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation15I PUPIL TRANSPORTATION EQUIPMENT FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation17I SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY
Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation18I SCHOOL BUS EMISSIONS REDUCTION FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation19I FOUNDATION SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation20I SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS
Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation21I BUILDING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation25I CAPITAL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation30I STATE SCHOOL BUILDING LEASE/PURCHASE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation35I COUNTY SCHOOL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation40I SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS
Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation49I CAP PROJ FUND FOR BLENDED COMPONENT UNITS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation51I BOND INTEREST AND REDEMPTION FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation52I DEBT SVC FUND FOR BLENDED COMPONENT UNITS Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation53I TAX OVERRIDE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation56I DEBT SERVICE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation57I FOUNDATION PERMANENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation61I CAFETERIA ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation
Luther Burbank ElementarySanta Clara County
Second Interim2016-17 Projected Year Totals
SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS
43 69542 0000000Form SIAI
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: siai (Rev 05/16/2016) Page 2 of 2 Printed: 3/10/2017 8:10 AM
Direct Costs - Interfund Indirect Costs - Interfund Interfund Interfund Due From Due To
DescriptionTransfers In
5750Transfers Out
5750Transfers In
7350Transfers Out
7350Transfers In8900-8929
Transfers Out7600-7629
Other Funds9310
Other Funds9610
62I CHARTER SCHOOLS ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation63I OTHER ENTERPRISE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation66I WAREHOUSE REVOLVING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation67I SELF-INSURANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation71I RETIREE BENEFIT FUND Expenditure Detail Other Sources/Uses Detail 0.00 Fund Reconciliation73I FOUNDATION PRIVATE-PURPOSE TRUST FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation76I WARRANT/PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation95I STUDENT BODY FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation TOTALS 0.00 0.00 55,403.00 (55,403.00) 0.00 0.00
Luther Burbank ElementarySanta Clara County
2016-17 Second InterimGeneral Fund
School District Criteria and Standards Review43 69542 0000000
Form 01CSI
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: csi (Rev 06/07/2016) Page 1 of 26 Printed: 3/10/2017 8:12 AM
Provide methodology and assumptions used to estimate ADA, enrollment, revenues, expenditures, reserves and fund balance, and multiyear commitments (including cost-of-living adjustments).
Deviations from the standards must be explained and may affect the interim certification.
CRITERIA AND STANDARDS
1. CRITERION: Average Daily Attendance
STANDARD: Funded average daily attendance (ADA) for any of the current fiscal year or two subsequent fiscal years has not changed by more thantwo percent since first interim projections.
District's ADA Standard Percentage Range: -2.0% to +2.0%
1A. Calculating the District's ADA Variances
DATA ENTRY: First Interim data that exist will be extracted into the first column, otherwise, enter data for all fiscal years. Second Interim Projected Year Totals data that exist for the currentyear will be extracted; otherwise, enter data for all fiscal years. Enter district regular ADA and charter school ADA corresponding to financial data reported in the General Fund, only, for allfiscal years.
Estimated Funded ADA
First Interim Second Interim
Projected Year Totals Projected Year Totals
Fiscal Year (Form 01CSI, Item 1A) (Form AI, Lines A4 and C4) Percent Change StatusCurrent Year (2016-17)
District Regular 517.10 517.10Charter School 0.00 0.00
Total ADA 517.10 517.10 0.0% Met1st Subsequent Year (2017-18)
District Regular 504.92 504.92Charter School
Total ADA 504.92 504.92 0.0% Met2nd Subsequent Year (2018-19)
District Regular 504.92 504.92Charter School
Total ADA 504.92 504.92 0.0% Met
1B. Comparison of District ADA to the Standard
DATA ENTRY: Enter an explanation if the standard is not met.
1a. STANDARD MET - Funded ADA has not changed since first interim projections by more than two percent in any of the current year or two subsequent fiscal years.
Explanation:
(required if NOT met)
Luther Burbank ElementarySanta Clara County
2016-17 Second InterimGeneral Fund
School District Criteria and Standards Review43 69542 0000000
Form 01CSI
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: csi (Rev 06/07/2016) Page 2 of 26 Printed: 3/10/2017 8:12 AM
2. CRITERION: Enrollment
STANDARD: Projected enrollment for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percent sincefirst interim projections.
District's Enrollment Standard Percentage Range: -2.0% to +2.0%
2A. Calculating the District's Enrollment Variances
DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column for all fiscal years. Enter data in the second column for all fiscal years. Enter districtregular enrollment and charter school enrollment corresponding to financial data reported in the General Fund, only, for all fiscal years.
Enrollment
First Interim Second Interim
Fiscal Year (Form 01CSI, Item 2A) CBEDS/Projected Percent Change StatusCurrent Year (2016-17)
District Regular 520 520Charter School
Total Enrollment 520 520 0.0% Met1st Subsequent Year (2017-18)
District Regular 519 519Charter School
Total Enrollment 519 519 0.0% Met2nd Subsequent Year (2018-19)
District Regular 518 518Charter School
Total Enrollment 518 518 0.0% Met
2B. Comparison of District Enrollment to the Standard
DATA ENTRY: Enter an explanation if the standard is not met.
1a. STANDARD MET - Enrollment projections have not changed since first interim projections by more than two percent for the current year and two subsequent fiscal years.
Explanation:
(required if NOT met)
Luther Burbank ElementarySanta Clara County
2016-17 Second InterimGeneral Fund
School District Criteria and Standards Review43 69542 0000000
Form 01CSI
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: csi (Rev 06/07/2016) Page 3 of 26 Printed: 3/10/2017 8:12 AM
3. CRITERION: ADA to Enrollment
STANDARD: Projected second period (P-2) average daily attendance (ADA) to enrollment ratio for any of the current fiscal year or two subsequentfiscal years has not increased from the historical average ratio from the three prior fiscal years by more than one half of one percent (0.5%).
3A. Calculating the District's ADA to Enrollment Standard
DATA ENTRY: Unaudited Actuals data that exist will be extracted into the P-2 ADA column for the First Prior Year; otherwise, enter First Prior Year data. P-2 ADA for the second and thirdprior years are preloaded. First Interim data that exist will be extracted into the Enrollment column; otherwise, enter Enrollment data for all fiscal years. Data should reflect district regular andcharter school ADA/enrollment corresponding to financial data reported in the General Fund, only, for all fiscal years.
*Please note for FY 2013-14 unaudited actuals: Line C4 in Form A reflects total charter school ADA corresponding to financial data reported in funds 01, 09, and 62. Please adjust charterschool ADA or explain accordingly.
P-2 ADA EnrollmentUnaudited Actuals CBEDS Actual Historical Ratio
Fiscal Year (Form A, Lines A4 and C4*) (Form 01CSI, Item 3A) of ADA to Enrollment
Third Prior Year (2013-14) 540 566 95.4%Second Prior Year (2014-15)
District Regular 524 552Charter School
Total ADA/Enrollment 524 552 94.9%First Prior Year (2015-16)
District Regular 517 529Charter School 0
Total ADA/Enrollment 517 529 97.7%
Historical Average Ratio: 96.0%
District's ADA to Enrollment Standard (historical average ratio plus 0.5%): 96.5%
3B. Calculating the District's Projected Ratio of ADA to Enrollment
DATA ENTRY: Estimated P-2 ADA will be extracted into the first column for the Current Year; enter data in the first column for the subsequent fiscal years. Data should reflect district regularand charter school ADA/enrollment corresponding to financial data reported in the General Fund, only, for all fiscal years. All other data are extracted.
Estimated P-2 ADA Enrollment
CBEDS/Projected
Fiscal Year (Form AI, Lines A4 and C4) (Criterion 2, Item 2A) Ratio of ADA to Enrollment StatusCurrent Year (2016-17)
District Regular 503 520Charter School 0
Total ADA/Enrollment 503 520 96.7% Not Met1st Subsequent Year (2017-18)
District Regular 519Charter School
Total ADA/Enrollment 0 519 0.0% Met2nd Subsequent Year (2018-19)
District Regular 518Charter School
Total ADA/Enrollment 0 518 0.0% Met
3C. Comparison of District ADA to Enrollment Ratio to the Standard
DATA ENTRY: Enter an explanation if the standard is not met.
1a. STANDARD NOT MET - Projected P-2 ADA to enrollment ratio exceeds the standard in any of the current year or two subsequent fiscal years. Provide reasons why the projectedratio exceeds the district's historical average ratio by more than 0.5%.
Explanation:
(required if NOT met)
It is projected .2% better than the historical ratio at this time.
Luther Burbank ElementarySanta Clara County
2016-17 Second InterimGeneral Fund
School District Criteria and Standards Review43 69542 0000000
Form 01CSI
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: csi (Rev 06/07/2016) Page 4 of 26 Printed: 3/10/2017 8:12 AM
4. CRITERION: LCFF Revenue
STANDARD: Projected LCFF revenue for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percentsince first interim projections.
District's LCFF Revenue Standard Percentage Range: -2.0% to +2.0%
4A. Calculating the District's Projected Change in LCFF Revenue
DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column. In the Second Interim column, Current Year data are extracted; enter data for the twosubsequent years.
LCFF Revenue
(Fund 01, Objects 8011, 8012, 8020-8089)
First Interim Second Interim
Fiscal Year (Form 01CSI, Item 4A) Projected Year Totals Percent Change Status
Current Year (2016-17) 5,263,378.00 5,267,538.00 0.1% Met1st Subsequent Year (2017-18) 5,373,028.00 5,231,348.00 -2.6% Not Met2nd Subsequent Year (2018-19) 5,462,875.00 5,429,996.00 -0.6% Met
4B. Comparison of District LCFF Revenue to the Standard
DATA ENTRY: Enter an explanation if the standard is not met.
1a. STANDARD NOT MET - Projected LCFF revenue has changed since first interim projections by more than two percent in any of the current year or two subsequent fiscal years.Provide reasons why the change(s) exceed the standard and a description of the methods and assumptions used in projecting LCFF revenue.
Explanation:
(required if NOT met)
It is due to declining enrollment.
Luther Burbank ElementarySanta Clara County
2016-17 Second InterimGeneral Fund
School District Criteria and Standards Review43 69542 0000000
Form 01CSI
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: csi (Rev 06/07/2016) Page 5 of 26 Printed: 3/10/2017 8:12 AM
5. CRITERION: Salaries and Benefits
STANDARD: Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures for any of the current fiscal yearor two subsequent fiscal years has not changed from the historical average ratio from the three prior fiscal years by more than the greater of threepercent or the district's required reserves percentage.
5A. Calculating the District's Historical Average Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures
DATA ENTRY: Unaudited Actuals data that exist for the First Prior Year will be extracted; otherwise, enter data for the First Prior Year. Unaudited Actuals data for the second and third prioryears are preloaded.
Unaudited Actuals - Unrestricted(Resources 0000-1999) Ratio
Salaries and Benefits Total Expenditures of Unrestricted Salaries and Benefits
Fiscal Year (Form 01, Objects 1000-3999) (Form 01, Objects 1000-7499) to Total Unrestricted Expenditures
Third Prior Year (2013-14) 2,901,695.65 3,281,271.71 88.4%
Second Prior Year (2014-15) 3,590,708.93 4,312,439.10 83.3%
First Prior Year (2015-16) 3,787,479.88 4,423,026.42 85.6%
Historical Average Ratio: 85.8%
Current Year 1st Subsequent Year 2nd Subsequent Year(2016-17) (2017-18) (2018-19)
District's Reserve Standard Percentage(Criterion 10B, Line 4) 4.0% 4.0% 4.0%
District's Salaries and Benefits Standard(historical average ratio, plus/minus the
greater of 3% or the district's reservestandard percentage): 81.8% to 89.8% 81.8% to 89.8% 81.8% to 89.8%
5B. Calculating the District's Projected Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures
DATA ENTRY: If Form MYPI exists, Projected Year Totals data for the two subsequent years will be extracted; if not, enter Projected Year Totals data. Projected Year Totals data for CurrentYear are extracted.
Projected Year Totals - Unrestricted(Resources 0000-1999)
Salaries and Benefits Total Expenditures Ratio
(Form 01I, Objects 1000-3999) (Form 01I, Objects 1000-7499) of Unrestricted Salaries and BenefitsFiscal Year (Form MYPI, Lines B1-B3) (Form MYPI, Lines B1-B8, B10) to Total Unrestricted Expenditures Status
Current Year (2016-17) 4,256,598.85 5,184,605.94 82.1% Met
1st Subsequent Year (2017-18) 4,397,227.31 5,074,245.51 86.7% Met
2nd Subsequent Year (2018-19) 4,544,750.49 5,243,642.58 86.7% Met
5C. Comparison of District Salaries and Benefits Ratio to the Standard
DATA ENTRY: Enter an explanation if the standard is not met.
1a. STANDARD MET - Ratio of total unrestricted salaries and benefits to total unrestricted expenditures has met the standard for the current year and two subsequent fiscal years.
Explanation:
(required if NOT met)
Luther Burbank ElementarySanta Clara County
2016-17 Second InterimGeneral Fund
School District Criteria and Standards Review43 69542 0000000
Form 01CSI
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: csi (Rev 06/07/2016) Page 6 of 26 Printed: 3/10/2017 8:12 AM
6. CRITERION: Other Revenues and Expenditures
STANDARD: Projected operating revenues (including federal, other state and other local) or expenditures (including books and supplies, and servicesand other operating), for any of the current fiscal year or two subsequent fiscal years, have not changed by more than five percent since first interimprojections.
Changes that exceed five percent in any major object category must be explained.
District's Other Revenues and Expenditures Standard Percentage Range: -5.0% to +5.0%
District's Other Revenues and Expenditures Explanation Percentage Range: -5.0% to +5.0%
6A. Calculating the District's Change by Major Object Category and Comparison to the Explanation Percentage Range
DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column. Second Interim data for the Current Year are extracted. If Second Interim Form MYPIexists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years into the second column.
Explanations must be entered for each category if the percent change for any year exceeds the district's explanation percentage range.
First Interim Second Interim
Projected Year Totals Projected Year Totals Change Is OutsideObject Range / Fiscal Year (Form 01CSI, Item 6A) (Fund 01) (Form MYPI) Percent Change Explanation Range
Federal Revenue (Fund 01, Objects 8100-8299) (Form MYPI, Line A2)
Current Year (2016-17) 221,974.00 221,974.00 0.0% No
1st Subsequent Year (2017-18) 224,437.91 225,259.22 0.4% No
2nd Subsequent Year (2018-19) 229,869.31 230,665.44 0.3% No
Explanation:(required if Yes)
Other State Revenue (Fund 01, Objects 8300-8599) (Form MYPI, Line A3)
Current Year (2016-17) 603,016.00 595,757.00 -1.2% No
1st Subsequent Year (2017-18) 497,534.00 467,946.61 -5.9% Yes
2nd Subsequent Year (2018-19) 509,574.32 479,177.32 -6.0% Yes
Explanation:(required if Yes)
Projected reduction in the State one-time revenues.
Other Local Revenue (Fund 01, Objects 8600-8799) (Form MYPI, Line A4)
Current Year (2016-17) 48,248.00 48,248.00 0.0% No
1st Subsequent Year (2017-18) 48,783.55 48,962.07 0.4% No
2nd Subsequent Year (2018-19) 49,964.11 50,137.16 0.3% No
Explanation:(required if Yes)
Books and Supplies (Fund 01, Objects 4000-4999) (Form MYPI, Line B4)
Current Year (2016-17) 423,564.50 468,564.50 10.6% Yes
1st Subsequent Year (2017-18) 320,092.13 380,837.98 19.0% Yes
2nd Subsequent Year (2018-19) 327,966.40 372,973.00 13.7% Yes
Explanation:(required if Yes)
Increase in materials and Supplies due to new text-books addotion.
Services and Other Operating Expenditures (Fund 01, Objects 5000-5999) (Form MYPI, Line B5)
Current Year (2016-17) 741,797.89 973,148.89 31.2% Yes
1st Subsequent Year (2017-18) 653,981.20 740,428.99 13.2% Yes
2nd Subsequent Year (2018-19) 670,069.14 762,049.52 13.7% Yes
Explanation:(required if Yes)
Projected Incease in Services and Other Operqting Expenditures due to additional Nurse, Speech Therapy, Technology, Legal, and other services.
Luther Burbank ElementarySanta Clara County
2016-17 Second InterimGeneral Fund
School District Criteria and Standards Review43 69542 0000000
Form 01CSI
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: csi (Rev 06/07/2016) Page 7 of 26 Printed: 3/10/2017 8:12 AM
6B. Calculating the District's Change in Total Operating Revenues and Expenditures
DATA ENTRY: All data are extracted or calculated.
First Interim Second InterimObject Range / Fiscal Year Projected Year Totals Projected Year Totals Percent Change Status
Total Federal, Other State, and Other Local Revenue (Section 6A)Current Year (2016-17) 873,238.00 865,979.00 -0.8% Met1st Subsequent Year (2017-18) 770,755.46 742,167.90 -3.7% Met2nd Subsequent Year (2018-19) 789,407.74 759,979.92 -3.7% Met
Total Books and Supplies, and Services and Other Operating Expenditures (Section 6A)Current Year (2016-17) 1,165,362.39 1,441,713.39 23.7% Not Met1st Subsequent Year (2017-18) 974,073.33 1,121,266.97 15.1% Not Met2nd Subsequent Year (2018-19) 998,035.54 1,135,022.52 13.7% Not Met
6C. Comparison of District Total Operating Revenues and Expenditures to the Standard Percentage Range
DATA ENTRY: Explanations are linked from Section 6A if the status in Section 6B is Not Met; no entry is allowed below.
1a. STANDARD MET - Projected total operating revenues have not changed since first interim projections by more than the standard for the current year and two subsequent fiscalyears.
Explanation:
Federal Revenue
(linked from 6A
if NOT met)
Explanation:Other State Revenue
(linked from 6A if NOT met)
Explanation:Other Local Revenue
(linked from 6A if NOT met)
1b. STANDARD NOT MET - One or more total operating expenditures have changed since first interim projections by more than the standard in one or more of the current year or twosubsequent fiscal years. Reasons for the projected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring theprojected operating revenues within the standard must be entered in Section 6A above and will also display in the explanation box below.
Explanation:Books and Supplies
(linked from 6A if NOT met)
Increase in materials and Supplies due to new text-books addotion.
Explanation:Services and Other Exps
(linked from 6A if NOT met)
Projected Incease in Services and Other Operqting Expenditures due to additional Nurse, Speech Therapy, Technology, Legal, and other services.
Luther Burbank ElementarySanta Clara County
2016-17 Second InterimGeneral Fund
School District Criteria and Standards Review43 69542 0000000
Form 01CSI
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: csi (Rev 06/07/2016) Page 8 of 26 Printed: 3/10/2017 8:12 AM
7. CRITERION: Facilities Maintenance
STANDARD: Identify changes that have occurred since first interim projections in the projected contributions for facilities maintenance funding asrequired pursuant to Education Code Section 17070.75, or in how the district is providing adequately to preserve the functionality of its facilities for theirnormal life in accordance with Education Code sections 52060(d)(1) and 17002(d)(1).
Determining the District's Compliance with the Contribution Requirement for EC Section 17070.75, as amended by AB 104 (Chapter 13, Statutes of2015), effective 2015-16 and 2016-17 - Ongoing and Major Maintenance/Restricted Maintenance Account (OMMA/RMA)
NOTE: AB 104 (Chapter 13, Statutes of 2015) requires the district to deposit into the account, for the 2015-16 and 2016-17 fiscal years, a minimum amount that is the lesser of 3% of thetotal general fund expenditures and other financing uses for that fiscal year or the amount that the district deposited into the account for the 2014-15 fiscal year.
DATA ENTRY: For the Required Minimum Contribution, enter the lesser of 3% of the total general fund expenditures and other financing uses for the current year or the amount that thedistrict deposited into the account for the 2014-15 fiscal year. If EC 17070.75(e)(1) and (e)(2) apply, input 3%. First Interim data that exists will be extracted; otherwise, enter First Interim datainto lines 1 and 2. All other data are extracted.
Second Interim ContributionProjected Year Totals
Required Minimum (Fund 01, Resource 8150,Contribution Objects 8900-8999) Status
1. OMMA/RMA Contribution 191,729.62 0.00 Not Met
2. First Interim Contribution (information only) 0.00(Form 01CSI, First Interim, Criterion 7, Line 1)
If status is not met, enter an X in the box that best describes why the minimum required contribution was not made
Not applicable (district does not participate in the Leroy F. Greene School Facilities Act of 1998)
X Exempt (due to district's small size [EC Section 17070.75 (b)(2)(E)])
Other (explanation must be provided)
Explanation:
(required if NOT met
and Other is marked)
Luther Burbank ElementarySanta Clara County
2016-17 Second InterimGeneral Fund
School District Criteria and Standards Review43 69542 0000000
Form 01CSI
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: csi (Rev 06/07/2016) Page 9 of 26 Printed: 3/10/2017 8:12 AM
8. CRITERION: Deficit Spending
STANDARD: Unrestricted deficit spending (total unrestricted expenditures and other financing uses is greater than total unrestricted revenues andother financing sources) as a percentage of total unrestricted expenditures and other financing uses, has not exceeded one-third of the district'savailable reserves¹ as a percentage of total expenditures and other financing uses² in any of the current fiscal year or two subsequent fiscal years.
¹Available reserves are the unrestricted amounts in the Reserve for Economic Uncertainties andthe Unassigned/Unappropriated accounts in the General Fund and the Special Reserve Fund forOther Than Capital Outlay Projects. Available reserves will be reduced by any negative endingbalances in restricted resources in the General Fund.
²A school district that is the Administrative Unit of a Special Education Local Plan Area (SELPA)may exclude from its expenditures the distribution of funds to its participating members.
8A. Calculating the District's Deficit Spending Standard Percentage Levels
DATA ENTRY: All data are extracted or calculated.
Current Year 1st Subsequent Year 2nd Subsequent Year(2016-17) (2017-18) (2018-19)
District's Available Reserve Percentages (Criterion 10C, Line 9) 4.0% 4.0% 4.0%
District's Deficit Spending Standard Percentage Levels(one-third of available reserve percentage): 1.3% 1.3% 1.3%
8B. Calculating the District's Deficit Spending Percentages
DATA ENTRY: Current Year data are extracted. If Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years into the first andsecond columns.
Projected Year Totals
Net Change in Total Unrestricted Expenditures
Unrestricted Fund Balance and Other Financing Uses Deficit Spending Level(Form 01I, Section E) (Form 01I, Objects 1000-7999) (If Net Change in Unrestricted Fund
Fiscal Year (Form MYPI, Line C) (Form MYPI, Line B11) Balance is negative, else N/A) Status
Current Year (2016-17) (515,936.94) 5,184,605.94 10.0% Not Met
1st Subsequent Year (2017-18) (546,161.90) 5,074,245.51 10.8% Not Met
2nd Subsequent Year (2018-19) (514,553.44) 5,243,642.58 9.8% Not Met
8C. Comparison of District Deficit Spending to the Standard
DATA ENTRY: Enter an explanation if the standard is not met.
1a. STANDARD NOT MET - Unrestricted deficit spending has exceeded the standard percentage level in any of the current year or two subsequent fiscal years. Provide reasons for thedeficit spending, a description of the methods and assumptions used in balancing the unrestricted budget, and what changes will be made to ensure that the budget deficits areeliminated or are balanced within the standard.
Explanation:
(required if NOT met)
The district is spending Assigned Fund Balance to cover plan deficit spending.
Luther Burbank ElementarySanta Clara County
2016-17 Second InterimGeneral Fund
School District Criteria and Standards Review43 69542 0000000
Form 01CSI
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: csi (Rev 06/07/2016) Page 10 of 26 Printed: 3/10/2017 8:12 AM
9. CRITERION: Fund and Cash Balances
A. FUND BALANCE STANDARD: Projected general fund balance will be positive at the end of the current fiscal year and two subsequent fiscal years.
9A-1. Determining if the District's General Fund Ending Balance is Positive
DATA ENTRY: Current Year data are extracted. If Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years.
Ending Fund Balance
General Fund
Projected Year Totals
Fiscal Year (Form 01I, Line F2 ) (Form MYPI, Line D2) Status
Current Year (2016-17) 1,516,200.23 Met
1st Subsequent Year (2017-18) 970,038.33 Met
2nd Subsequent Year (2018-19) 455,484.89 Met
9A-2. Comparison of the District's Ending Fund Balance to the Standard
DATA ENTRY: Enter an explanation if the standard is not met.
1a. STANDARD MET - Projected general fund ending balance is positive for the current fiscal year and two subsequent fiscal years.
Explanation:
(required if NOT met)
B. CASH BALANCE STANDARD: Projected general fund cash balance will be positive at the end of the current fiscal year.
9B-1. Determining if the District's Ending Cash Balance is Positive
DATA ENTRY: If Form CASH exists, data will be extracted; if not, data must be entered below.
Ending Cash BalanceGeneral Fund
Fiscal Year (Form CASH, Line F, June Column) StatusCurrent Year (2016-17) 1,858,341.12 Met
9B-2. Comparison of the District's Ending Cash Balance to the Standard
DATA ENTRY: Enter an explanation if the standard is not met.
1a. STANDARD MET - Projected general fund cash balance will be positive at the end of the current fiscal year.
Explanation:(required if NOT met)
Luther Burbank ElementarySanta Clara County
2016-17 Second InterimGeneral Fund
School District Criteria and Standards Review43 69542 0000000
Form 01CSI
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: csi (Rev 06/07/2016) Page 11 of 26 Printed: 3/10/2017 8:12 AM
10. CRITERION: Reserves
STANDARD: Available reserves¹ for any of the current fiscal year or two subsequent fiscal years are not less than the following percentages oramounts² as applied to total expenditures and other financing uses³:
DATA ENTRY: Current Year data are extracted. Enter district regular ADA corresponding to financial data reported in the General Fund, only, for thetwo subsequent years.
Percentage Level District ADA 5% or $66,000 (greater of) 0 to 3004% or $66,000 (greater of) 301 to 1,000
3% 1,001 to 30,0002% 30,001 to 400,0001% 400,001 and over
¹ Available reserves are the unrestricted amounts in the Reserve for Economic Uncertainties and theUnassigned/Unappropriated accounts in the General Fund and Special Reserve Fund for Other ThanCapital Outlay Projects. Available reserves will be reduced by any negative ending balances in restrictedresources in the General Fund.
² Dollar amounts to be adjusted annually by the prior year statutory cost-of-living adjustment (EducationCode Section 42238), rounded to the nearest thousand.
³ A school district that is the Administrative Unit (AU) of a Special Education Local Plan Area (SELPA)may exclude from its expenditures the distribution of funds to its participating members.
Current Year 1st Subsequent Year 2nd Subsequent Year(2016-17) (2017-18) (2018-19)
District Estimated P-2 ADA (Form AI, Line A4): 503 505 504
District's Reserve Standard Percentage Level: 4% 4% 4%
10A. Calculating the District's Special Education Pass-through Exclusions (only for districts that serve as the AU of a SELPA)
DATA ENTRY: For SELPA AUs, if Form MYPI exists, all data will be extracted including the Yes/No button selection. If not, click the appropriate Yes or No button for item 1 and, if Yes, enterdata for item 2a and for the two subsequent years in item 2b; Current Year data are extracted.
For districts that serve as the AU of a SELPA (Form MYPI, Lines F1a, F1b1, and F1b2):
1. Do you choose to exclude from the reserve calculation the pass-through funds distributed to SELPA members? Yes2. If you are the SELPA AU and are excluding special education pass-through funds:
a. Enter the name(s) of the SELPA(s):
Current Year
Projected Year Totals 1st Subsequent Year 2nd Subsequent Year(2016-17) (2017-18) (2018-19)
b. Special Education Pass-through Funds (Fund 10, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223) 0.00
10B. Calculating the District's Reserve Standard
DATA ENTRY: If Form MYPI exists, all data will be extracted or calculated. If not, enter data for line 1 for the two subsequent years; Current Year data are extracted.
Current Year
Projected Year Totals 1st Subsequent Year 2nd Subsequent Year
(Line 8 divided by Section 10B, Line 3) 4.00% 4.00% 4.00%District's Reserve Standard
(Section 10B, Line 7): 267,094.38 260,787.11 268,181.17
Status: Met Met Met
10D. Comparison of District Reserve Amount to the Standard
DATA ENTRY: Enter an explanation if the standard is not met.
1a. STANDARD MET - Available reserves have met the standard for the current year and two subsequent fiscal years.
Explanation:
(required if NOT met)
Luther Burbank ElementarySanta Clara County
2016-17 Second InterimGeneral Fund
School District Criteria and Standards Review43 69542 0000000
Form 01CSI
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: csi (Rev 06/07/2016) Page 13 of 26 Printed: 3/10/2017 8:12 AM
SUPPLEMENTAL INFORMATION
DATA ENTRY: Click the appropriate Yes or No button for items S1 through S4. Enter an explanation for each Yes answer
S1. Contingent Liabilities
1a. Does your district have any known or contingent liabilities (e.g., financial or program audits, litigation,state compliance reviews) that have occurred since first interim projections that may impact the budget? No
1b. If Yes, identify the liabilities and how they may impact the budget:
S2. Use of One-time Revenues for Ongoing Expenditures
1a. Does your district have ongoing general fund expenditures funded with one-time revenues that havechanged since first interim projections by more than five percent? No
1b. If Yes, identify the expenditures and explain how the one-time resources will be replaced to continue funding the ongoing expenditures in the following fiscal years:
S3. Temporary Interfund Borrowings
1a. Does your district have projected temporary borrowings between funds?
(Refer to Education Code Section 42603) No
1b. If Yes, identify the interfund borrowings:
S4. Contingent Revenues
1a. Does your district have projected revenues for the current fiscal year or either of the two subsequent fiscal years contingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest reserves)? No
1b. If Yes, identify any of these revenues that are dedicated for ongoing expenses and explain how the revenues will be replaced or expenditures reduced
Luther Burbank ElementarySanta Clara County
2016-17 Second InterimGeneral Fund
School District Criteria and Standards Review43 69542 0000000
Form 01CSI
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: csi (Rev 06/07/2016) Page 14 of 26 Printed: 3/10/2017 8:12 AM
S5. Contributions
Identify projected contributions from unrestricted resources in the general fund to restricted resources in the general fund for the current fiscal year and two subsequent fiscal years.Provide an explanation if contributions have changed by more than $20,000 and more than five percent since first interim projections.
Identify projected transfers to or from the general fund to cover operating deficits in either the general fund or any other fund for the current fiscal year and two subsequent fiscalyears. Provide an explanation if transfers have changed by more than $20,000 and more than five percent since first interim projections.
Identify capital project cost overruns that have occurred since first interim projections that may impact the general fund budget.
District's Contributions and Transfers Standard:-5.0% to +5.0%
or -$20,000 to +$20,000
S5A. Identification of the District's Projected Contributions, Transfers, and Capital Projects that may Impact the General Fund
DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column. For Contributions, the Second Interim's Current Year data will be extracted. EnterSecond Interim Contributions for the 1st and 2nd Subsequent Years. For Transfers In and Transfers Out, if Form MYP exists, the data will be extracted into the Second Interim column for theCurrent Year, and 1st and 2nd Subsequent Years. If Form MYP does not exist, enter data in the Current Year, and 1st and 2nd Subsequent Years. Click on the appropriate button for Item 1d;all other data will be calculated.
First Interim Second Interim PercentDescription / Fiscal Year (Form 01CSI, Item S5A) Projected Year Totals Change Amount of Change Status
1a. Contributions, Unrestricted General Fund(Fund 01, Resources 0000-1999, Object 8980)
Current Year (2016-17) (801,495.00) (801,495.00) 0.0% 0.00 Met1st Subsequent Year (2017-18) (891,995.00) (891,995.00) 0.0% 0.00 Met2nd Subsequent Year (2018-19) (919,273.00) (919,273.00) 0.0% 0.00 Met
1b. Transfers In, General Fund *Current Year (2016-17) 0.00 0.00 0.0% 0.00 Met1st Subsequent Year (2017-18) 0.00 0.00 0.0% 0.00 Met2nd Subsequent Year (2018-19) 0.00 0.00 0.0% 0.00 Met
1c. Transfers Out, General Fund *Current Year (2016-17) 0.00 0.00 0.0% 0.00 Met1st Subsequent Year (2017-18) 0.00 0.00 0.0% 0.00 Met2nd Subsequent Year (2018-19) 0.00 0.00 0.0% 0.00 Met
1d. Capital Project Cost Overruns
Have capital project cost overruns occurred since first interim projections that may impactthe general fund operational budget? No
* Include transfers used to cover operating deficits in either the general fund or any other fund.
S5B. Status of the District's Projected Contributions, Transfers, and Capital Projects
DATA ENTRY: Enter an explanation if Not Met for items 1a-1c or if Yes for Item 1d.
1a. MET - Projected contributions have not changed since first interim projections by more than the standard for the current year and two subsequent fiscal years.
Explanation:(required if NOT met)
1b. MET - Projected transfers in have not changed since first interim projections by more than the standard for the current year and two subsequent fiscal years.
Explanation:(required if NOT met)
Luther Burbank ElementarySanta Clara County
2016-17 Second InterimGeneral Fund
School District Criteria and Standards Review43 69542 0000000
Form 01CSI
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: csi (Rev 06/07/2016) Page 15 of 26 Printed: 3/10/2017 8:12 AM
1c. MET - Projected transfers out have not changed since first interim projections by more than the standard for the current year and two subsequent fiscal years.
Explanation:(required if NOT met)
1d. NO - There have been no capital project cost overruns occurring since first interim projections that may impact the general fund operational budget.
Project Information:
(required if YES)
Luther Burbank ElementarySanta Clara County
2016-17 Second InterimGeneral Fund
School District Criteria and Standards Review43 69542 0000000
Form 01CSI
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: csi (Rev 06/07/2016) Page 16 of 26 Printed: 3/10/2017 8:12 AM
S6. Long-term Commitments
Identify all existing and new multiyear commitments¹ and their annual required payment for the current fiscal year and two subsequent fiscal years.
Explain how any increase in annual payments will be funded. Also, explain how any decrease to funding sources used to pay long-term commitments will be replaced.
¹ Include multiyear commitments, multiyear debt agreements, and new programs or contracts that result in long-term obligations.
S6A. Identification of the District's Long-term Commitments
DATA ENTRY: If First Interim data exist (Form 01CSI, Item S6A), long-term commitment data will be extracted and it will only be necessary to click the appropriate button for Item 1b.Extracted data may be overwritten to update long-term commitment data in Item 2, as applicable. If no First Interim data exist, click the appropriate buttons for items 1a and 1b, and enter allother data, as applicable.
1. a. Does your district have long-term (multiyear) commitments? (If No, skip items 1b and 2 and sections S6B and S6C) Yes
b. If Yes to Item 1a, have new long-term (multiyear) commitments been incurred since first interim projections? No
2. If Yes to Item 1a, list (or update) all new and existing multiyear commitments and required annual debt service amounts. Do not include long-term commitments for postemploymentbenefits other than pensions (OPEB); OPEB is disclosed in Item S7A.
# of Years SACS Fund and Object Codes Used For: Principal BalanceType of Commitment Remaining Funding Sources (Revenues) Debt Service (Expenditures) as of July 1, 2016
Capital LeasesCertificates of ParticipationGeneral Obligation Bonds 35 General Obligation Bond, Local Property Taxes, EBond Interest and Redemption Fund 12,942,542Supp Early Retirement ProgramState School Building LoansCompensated Absences 3 Unrestricted General Fund Designated Reserve 13,036
Other Long-term Commitments (do not include OPEB):
TOTAL: 12,955,578
Prior Year Current Year 1st Subsequent Year 2nd Subsequent Year(2015-16) (2016-17) (2017-18) (2018-19)
Capital LeasesCertificates of ParticipationGeneral Obligation Bonds 390,330 437,274 459,469 485,719Supp Early Retirement ProgramState School Building LoansCompensated Absences 9,943 0 0 0
Other Long-term Commitments (continued):
Total Annual Payments: 400,273 437,274 459,469 485,719Has total annual payment increased over prior year (2015-16)? Yes Yes Yes
Luther Burbank ElementarySanta Clara County
2016-17 Second InterimGeneral Fund
School District Criteria and Standards Review43 69542 0000000
Form 01CSI
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: csi (Rev 06/07/2016) Page 17 of 26 Printed: 3/10/2017 8:12 AM
S6B. Comparison of the District's Annual Payments to Prior Year Annual Payment
DATA ENTRY: Enter an explanation if Yes.
1a. Yes - Annual payments for long-term commitments have increased in one or more of the current or two subsequent fiscal years. Explain how the increase in annual payments will befunded.
Explanation:(Required if Yes
to increase in totalannual payments)
The Long Term Commitment is associated with the General Obligation Bond, Election of 2006. The Principal and Interest is paid and accounted for inthe Bond Interest and Redemption Fund. The District held an election on September 19, 2006, at which voters authorized the issuance of $9,500,000 ingeneral obligation bonds for the purpose of financing the addition and modernization of school facilities. The County of Santa Clara has the power andis obligated to annually levy ad valorem taxes upon all property which is taxable for the payment of principal and interest on the bonds.
S6C. Identification of Decreases to Funding Sources Used to Pay Long-term Commitments
DATA ENTRY: Click the appropriate Yes or No button in Item 1; if Yes, an explanation is required in Item 2.
1. Will funding sources used to pay long-term commitments decrease or expire prior to the end of the commitment period, or are they one-time sources?
No
2. No - Funding sources will not decrease or expire prior to the end of the commitment period, and one-time funds are not being used for long-term commitment.
Explanation:(Required if Yes)
Luther Burbank ElementarySanta Clara County
2016-17 Second InterimGeneral Fund
School District Criteria and Standards Review43 69542 0000000
Form 01CSI
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: csi (Rev 06/07/2016) Page 18 of 26 Printed: 3/10/2017 8:12 AM
S7. Unfunded Liabilities
Identify any changes in estimates for unfunded liabilities since first interim projections, and indicate whether the changes are the result of a new actuarial valuation.
S7A. Identification of the District's Estimated Unfunded Liability for Postemployment Benefits Other Than Pensions (OPEB)
DATA ENTRY: Click the appropriate button(s) for items 1a-1c, as applicable. First Interim data that exist (Form 01CSI, Item S7A) will be extracted; otherwise, enter First Interim and SecondInterim data in items 2-4.
1. a. Does your district provide postemployment benefits
other than pensions (OPEB)? (If No, skip items 1b-4) Yes
b. If Yes to Item 1a, have there been changes since first interim in OPEB liabilities?
No
c. If Yes to Item 1a, have there been changes since first interim in OPEB contributions?
No
First Interim2. OPEB Liabilities (Form 01CSI, Item S7A) Second Interim
c. Are AAL and UAAL based on the district's estimate or an
actuarial valuation? Actuarial Actuarial
d. If based on an actuarial valuation, indicate the date of the OPEB valuation. Jan 04, 2016 Jan 04, 2016
3. OPEB Contributionsa. OPEB annual required contribution (ARC) per actuarial valuation or Alternative First Interim Measurement Method (Form 01CSI, Item S7A) Second Interim
Current Year (2016-17) 60,594.00 60,594.00 1st Subsequent Year (2017-18) 60,594.00 60,594.00 2nd Subsequent Year (2018-19) 60,594.00 60,594.00
b. OPEB amount contributed (for this purpose, include premiums paid to a self-insurance fund) (Funds 01-70, objects 3701-3752) Current Year (2016-17) 35,901.00 35,901.00 1st Subsequent Year (2017-18) 35,901.00 35,901.00 2nd Subsequent Year (2018-19) 35,901.00 35,901.00
c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount) Current Year (2016-17) 35,901.00 35,901.00 1st Subsequent Year (2017-18) 35,901.00 35,901.00 2nd Subsequent Year (2018-19) 35,901.00 35,901.00
d. Number of retirees receiving OPEB benefits Current Year (2016-17) 3 3 1st Subsequent Year (2017-18) 3 3 2nd Subsequent Year (2018-19) 3 3
4. Comments:
Luther Burbank ElementarySanta Clara County
2016-17 Second InterimGeneral Fund
School District Criteria and Standards Review43 69542 0000000
Form 01CSI
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: csi (Rev 06/07/2016) Page 19 of 26 Printed: 3/10/2017 8:12 AM
S7B. Identification of the District's Unfunded Liability for Self-insurance Programs
DATA ENTRY: Click the appropriate button(s) for items 1a-1c, as applicable. First Interim data that exist (Form 01CSI, Item S7B) will be extracted; otherwise, enter First Interim and SecondInterim data in items 2-4.
1. a. Does your district operate any self-insurance programs such as workers' compensation, employee health and welfare, or property and liability? (Do not include OPEB; which is covered in Section S7A) (If No, skip items 1b-4)
No
b. If Yes to item 1a, have there been changes since first interim in self-insurance liabilities?
n/a
c. If Yes to item 1a, have there been changes since first interim in self-insurance contributions?
n/a
First Interim
2. Self-Insurance Liabilities (Form 01CSI, Item S7B) Second Interim
a. Accrued liability for self-insurance programsb. Unfunded liability for self-insurance programs
3. Self-Insurance Contributions First Interima. Required contribution (funding) for self-insurance programs (Form 01CSI, Item S7B) Second Interim
Current Year (2016-17) 1st Subsequent Year (2017-18) 2nd Subsequent Year (2018-19)
b. Amount contributed (funded) for self-insurance programs Current Year (2016-17) 1st Subsequent Year (2017-18) 2nd Subsequent Year (2018-19)
4. Comments:
Luther Burbank ElementarySanta Clara County
2016-17 Second InterimGeneral Fund
School District Criteria and Standards Review43 69542 0000000
Form 01CSI
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: csi (Rev 06/07/2016) Page 20 of 26 Printed: 3/10/2017 8:12 AM
S8. Status of Labor Agreements
Analyze the status of employee labor agreements. Identify new labor agreements that have been ratified since first interim projections, as well as new commitments provided as partof previously ratified multiyear agreements; and include all contracts, including all administrator contracts (and including all compensation). For new agreements, indicate the date ofthe required board meeting. Compare the increase in new commitments to the projected increase in ongoing revenues and explain how these commitments will be funded in futurefiscal years.
If salary and benefit negotiations are not finalized, upon settlement with certificated or classified staff:
The school district must determine the cost of the settlement, including salaries, benefits, and any other agreements that change costs, and provide thecounty office of education (COE) with an analysis of the cost of the settlement and its impact on the operating budget.
The county superintendent shall review the analysis relative to the criteria and standards and may provide written comments to the president of thedistrict governing board and superintendent.
DATA ENTRY: Click the appropriate Yes or No button for "Status of Certificated Labor Agreements as of the Previous Reporting Period." There are no extractions in this section.
Status of Certificated Labor Agreements as of the Previous Reporting PeriodWere all certificated labor negotiations settled as of first interim projections? Yes
If Yes, complete number of FTEs, then skip to section S8B.
If No, continue with section S8A.
Certificated (Non-management) Salary and Benefit Negotiations
Prior Year (2nd Interim) Current Year 1st Subsequent Year 2nd Subsequent Year
(2015-16) (2016-17) (2017-18) (2018-19)
Number of certificated (non-management) full-time-equivalent (FTE) positions 29.0 27.0 28.0 28.0
1a. Have any salary and benefit negotiations been settled since first interim projections? n/a
If Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3.
If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5.If No, complete questions 6 and 7.
1b. Are any salary and benefit negotiations still unsettled?
If Yes, complete questions 6 and 7. No
Negotiations Settled Since First Interim Projections2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting:
2b. Per Government Code Section 3547.5(b), was the collective bargaining agreement
certified by the district superintendent and chief business official?
If Yes, date of Superintendent and CBO certification:
3. Per Government Code Section 3547.5(c), was a budget revision adopted
to meet the costs of the collective bargaining agreement? n/a
If Yes, date of budget revision board adoption:
4. Period covered by the agreement: Begin Date: End Date:
5. Salary settlement: Current Year 1st Subsequent Year 2nd Subsequent Year
(2016-17) (2017-18) (2018-19)
Is the cost of salary settlement included in the interim and multiyear projections (MYPs)?
One Year AgreementTotal cost of salary settlement
% change in salary schedule from prior year
or
Multiyear AgreementTotal cost of salary settlement
% change in salary schedule from prior year(may enter text, such as "Reopener")
Identify the source of funding that will be used to support multiyear salary commitments:
Luther Burbank ElementarySanta Clara County
2016-17 Second InterimGeneral Fund
School District Criteria and Standards Review43 69542 0000000
Form 01CSI
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: csi (Rev 06/07/2016) Page 21 of 26 Printed: 3/10/2017 8:12 AM
Negotiations Not Settled
6. Cost of a one percent increase in salary and statutory benefits
Current Year 1st Subsequent Year 2nd Subsequent Year
(2016-17) (2017-18) (2018-19)
7. Amount included for any tentative salary schedule increases
Current Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Health and Welfare (H&W) Benefits (2016-17) (2017-18) (2018-19)
1. Are costs of H&W benefit changes included in the interim and MYPs?
2. Total cost of H&W benefits
3. Percent of H&W cost paid by employer
4. Percent projected change in H&W cost over prior year
Certificated (Non-management) Prior Year Settlements NegotiatedSince First Interim Projections
Are any new costs negotiated since first interim projections for prior yearsettlements included in the interim?
If Yes, amount of new costs included in the interim and MYPsIf Yes, explain the nature of the new costs:
Current Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Step and Column Adjustments (2016-17) (2017-18) (2018-19)
1. Are step & column adjustments included in the interim and MYPs?
2. Cost of step & column adjustments
3. Percent change in step & column over prior year
Current Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Attrition (layoffs and retirements) (2016-17) (2017-18) (2018-19)
1. Are savings from attrition included in the budget and MYPs?
2. Are additional H&W benefits for those laid-off or retiredemployees included in the interim and MYPs?
Certificated (Non-management) - OtherList other significant contract changes that have occurred since first interim projections and the cost impact of each change (i.e., class size, hours of employment, leave of absence, bonuses,etc.):
Luther Burbank ElementarySanta Clara County
2016-17 Second InterimGeneral Fund
School District Criteria and Standards Review43 69542 0000000
Form 01CSI
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: csi (Rev 06/07/2016) Page 22 of 26 Printed: 3/10/2017 8:12 AM
DATA ENTRY: Click the appropriate Yes or No button for "Status of Classified Labor Agreements as of the Previous Reporting Period." There are no extractions in this section.
Status of Classified Labor Agreements as of the Previous Reporting PeriodWere all classified labor negotiations settled as of first interim projections?
If Yes, complete number of FTEs, then skip to section S8C. YesIf No, continue with section S8B.
Classified (Non-management) Salary and Benefit Negotiations
Prior Year (2nd Interim) Current Year 1st Subsequent Year 2nd Subsequent Year
(2015-16) (2016-17) (2017-18) (2018-19)
Number of classified (non-management)FTE positions 15.0 16.0 16.0 16.0
1a. Have any salary and benefit negotiations been settled since first interim projections? n/a
If Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3.If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5.
If No, complete questions 6 and 7.
1b. Are any salary and benefit negotiations still unsettled?
If Yes, complete questions 6 and 7. No
Negotiations Settled Since First Interim Projections2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting:
2b. Per Government Code Section 3547.5(b), was the collective bargaining agreement
certified by the district superintendent and chief business official?
If Yes, date of Superintendent and CBO certification:
3. Per Government Code Section 3547.5(c), was a budget revision adopted
to meet the costs of the collective bargaining agreement? n/a
If Yes, date of budget revision board adoption:
4. Period covered by the agreement: Begin Date: End Date:
5. Salary settlement: Current Year 1st Subsequent Year 2nd Subsequent Year
(2016-17) (2017-18) (2018-19)
Is the cost of salary settlement included in the interim and multiyear projections (MYPs)?
One Year AgreementTotal cost of salary settlement
% change in salary schedule from prior year
or
Multiyear AgreementTotal cost of salary settlement
% change in salary schedule from prior year(may enter text, such as "Reopener")
Identify the source of funding that will be used to support multiyear salary commitments:
Negotiations Not Settled
6. Cost of a one percent increase in salary and statutory benefits
Current Year 1st Subsequent Year 2nd Subsequent Year
(2016-17) (2017-18) (2018-19)
7. Amount included for any tentative salary schedule increases
Luther Burbank ElementarySanta Clara County
2016-17 Second InterimGeneral Fund
School District Criteria and Standards Review43 69542 0000000
Form 01CSI
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: csi (Rev 06/07/2016) Page 23 of 26 Printed: 3/10/2017 8:12 AM
Current Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Health and Welfare (H&W) Benefits (2016-17) (2017-18) (2018-19)
1. Are costs of H&W benefit changes included in the interim and MYPs?
2. Total cost of H&W benefits
3. Percent of H&W cost paid by employer
4. Percent projected change in H&W cost over prior year
Classified (Non-management) Prior Year Settlements NegotiatedSince First Interim
Are any new costs negotiated since first interim for prior year settlementsincluded in the interim?
If Yes, amount of new costs included in the interim and MYPsIf Yes, explain the nature of the new costs:
Current Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Step and Column Adjustments (2016-17) (2017-18) (2018-19)
1. Are step & column adjustments included in the interim and MYPs?
2. Cost of step & column adjustments
3. Percent change in step & column over prior year
Current Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Attrition (layoffs and retirements) (2016-17) (2017-18) (2018-19)
1. Are savings from attrition included in the interim and MYPs?
2. Are additional H&W benefits for those laid-off or retiredemployees included in the interim and MYPs?
Classified (Non-management) - OtherList other significant contract changes that have occurred since first interim and the cost impact of each (i.e., hours of employment, leave of absence, bonuses, etc.):
Luther Burbank ElementarySanta Clara County
2016-17 Second InterimGeneral Fund
School District Criteria and Standards Review43 69542 0000000
Form 01CSI
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: csi (Rev 06/07/2016) Page 24 of 26 Printed: 3/10/2017 8:12 AM
S8C. Cost Analysis of District's Labor Agreements - Management/Supervisor/Confidential Employees
DATA ENTRY: Click the appropriate Yes or No button for "Status of Management/Supervisor/Confidential Labor Agreements as of the Previous Reporting Period." There are no extractionsin this section.
Status of Management/Supervisor/Confidential Labor Agreements as of the Previous Reporting PeriodWere all managerial/confidential labor negotiations settled as of first interim projections? Yes
If Yes or n/a, complete number of FTEs, then skip to S9.If No, continue with section S8C.
Management/Supervisor/Confidential Salary and Benefit Negotiations
Prior Year (2nd Interim) Current Year 1st Subsequent Year 2nd Subsequent Year
(2015-16) (2016-17) (2017-18) (2018-19)
Number of management, supervisor, andconfidential FTE positions 4.0 5.0 5.0 5.0
1a. Have any salary and benefit negotiations been settled since first interim projections?
If Yes, complete question 2. n/a
If No, complete questions 3 and 4.
1b. Are any salary and benefit negotiations still unsettled? No
If Yes, complete questions 3 and 4.
Negotiations Settled Since First Interim Projections
2. Salary settlement: Current Year 1st Subsequent Year 2nd Subsequent Year
(2016-17) (2017-18) (2018-19)
Is the cost of salary settlement included in the interim and multiyear projections (MYPs)?
Total cost of salary settlement
Change in salary schedule from prior year(may enter text, such as "Reopener")
Negotiations Not Settled
3. Cost of a one percent increase in salary and statutory benefits
Current Year 1st Subsequent Year 2nd Subsequent Year
(2016-17) (2017-18) (2018-19)
4. Amount included for any tentative salary schedule increases
Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent YearHealth and Welfare (H&W) Benefits (2016-17) (2017-18) (2018-19)
1. Are costs of H&W benefit changes included in the interim and MYPs?
2. Total cost of H&W benefits
3. Percent of H&W cost paid by employer
4. Percent projected change in H&W cost over prior year
Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent YearStep and Column Adjustments (2016-17) (2017-18) (2018-19)
1. Are step & column adjustments included in the budget and MYPs?
2. Cost of step & column adjustments3. Percent change in step and column over prior year
Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent YearOther Benefits (mileage, bonuses, etc.) (2016-17) (2017-18) (2018-19)
1. Are costs of other benefits included in the interim and MYPs?
2. Total cost of other benefits
3. Percent change in cost of other benefits over prior year
Luther Burbank ElementarySanta Clara County
2016-17 Second InterimGeneral Fund
School District Criteria and Standards Review43 69542 0000000
Form 01CSI
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: csi (Rev 06/07/2016) Page 25 of 26 Printed: 3/10/2017 8:12 AM
S9. Status of Other Funds
Analyze the status of other funds that may have negative fund balances at the end of the current fiscal year. If any other fund has a projected negative fund balance, prepare aninterim report and multiyear projection for that fund. Explain plans for how and when the negative fund balance will be addressed.
S9A. Identification of Other Funds with Negative Ending Fund Balances
DATA ENTRY: Click the appropriate button in Item 1. If Yes, enter data in Item 2 and provide the reports referenced in Item 1.
1. Are any funds other than the general fund projected to have a negative fundbalance at the end of the current fiscal year? No
If Yes, prepare and submit to the reviewing agency a report of revenues, expenditures, and changes in fund balance (e.g., an interim fund report) and a multiyear projection report foreach fund.
2. If Yes, identify each fund, by name and number, that is projected to have a negative ending fund balance for the current fiscal year. Provide reasons for the negative balance(s) andexplain the plan for how and when the problem(s) will be corrected.
Luther Burbank ElementarySanta Clara County
2016-17 Second InterimGeneral Fund
School District Criteria and Standards Review43 69542 0000000
Form 01CSI
California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: csi (Rev 06/07/2016) Page 26 of 26 Printed: 3/10/2017 8:12 AM
ADDITIONAL FISCAL INDICATORS
The following fiscal indicators are designed to provide additional data for reviewing agencies. A "Yes" answer to any single indicator does not necessarily suggest a cause for concern, butmay alert the reviewing agency to the need for additional review.
DATA ENTRY: Click the appropriate Yes or No button for items A2 through A9; Item A1 is automatically completed based on data from Criterion 9.
A1. Do cash flow projections show that the district will end the current fiscal year with anegative cash balance in the general fund? (Data from Criterion 9B-1, Cash Balance, Noare used to determine Yes or No)
A2. Is the system of personnel position control independent from the payroll system?Yes
A3. Is enrollment decreasing in both the prior and current fiscal years? Yes
A4. Are new charter schools operating in district boundaries that impact the district'senrollment, either in the prior or current fiscal year? No
A5. Has the district entered into a bargaining agreement where any of the currentor subsequent fiscal years of the agreement would result in salary increases that Yesare expected to exceed the projected state funded cost-of-living adjustment?
A6. Does the district provide uncapped (100% employer paid) health benefits for current orretired employees? Yes
A7. Is the district's financial system independent of the county office system?No
A8. Does the district have any reports that indicate fiscal distress pursuant to EducationCode Section 42127.6(a)? (If Yes, provide copies to the county office of education.) No
A9. Have there been personnel changes in the superintendent or chief businessofficial positions within the last 12 months? Yes
When providing comments for additional fiscal indicators, please include the item number applicable to each comment.
Comments:(optional)
Dr. Christopher Ortiz is the new Superintendent, hired 7/1/2016.
End of School District Second Interim Criteria and Standards Review
Page 1
SACS2016ALL Financial Reporting Software - 2016.2.03/10/2017 8:14:23 AM 43-69542-0000000
Second Interim2016-17 Projected TotalsTechnical Review Checks
Luther Burbank Elementary Santa Clara County
Following is a chart of the various types of technical review checks and related requirements:
F - Fatal (Data must be corrected; an explanation is not allowed)W/WC - Warning/Warning with Calculation (If data are not correct,
correct the data; if data are correct an explanation is required)
O - Informational (If data are not correct, correct the data; if data are correct an explanation is optional, but encouraged)
IMPORT CHECKSCHECKFUND - (F) - All FUND codes must be valid. PASSED
CHECKRESOURCE - (W) - All RESOURCE codes must be valid. PASSED
CHK-RS-LOCAL-DEFINED - (F) - All locally defined resource codes must roll up to a CDE defined resource code. PASSED
CHECKGOAL - (F) - All GOAL codes must be valid. PASSED
CHECKFUNCTION - (F) - All FUNCTION codes must be valid. PASSED
CHECKOBJECT - (F) - All OBJECT codes must be valid. PASSED
CHK-FUNDxOBJECT - (F) - All FUND and OBJECT account code combinations must be valid. PASSED
CHK-FDxRS7690x8590 - (F) - Funds 19, 57, 63, 66, 67, and 73 with Object 8590, All Other State Revenue, must be used in combination with Resource 7690, STRS-On Behalf Pension Contributions. PASSED
CHK-FUNDxRESOURCE - (W) - All FUND and RESOURCE account code combinations should be valid. PASSED
CHK-FUNDxGOAL - (W) - All FUND and GOAL account code combinations should be valid. PASSED
CHK-FUNDxFUNCTION-A - (W) - All FUND (funds 01 through 12, 19, 57, 62, and 73) and FUNCTION account code combinations should be valid. PASSED
CHK-FUNDxFUNCTION-B - (F) - All FUND (all funds except for 01 through 12, 19, 57, 62, and 73) and FUNCTION account code combinations must be valid. PASSED
CHK-RESOURCExOBJECTA - (W) - All RESOURCE and OBJECT (objects 8000 through 9999, except for 9791, 9793, and 9795) account code combinations should be valid. PASSED
CHK-RESOURCExOBJECTB - (O) - All RESOURCE and OBJECT (objects 9791, 9793, and 9795) account code combinations should be valid. PASSED
CHK-RES6500xOBJ8091 - (F) - There is no activity in Resource 6500 (Special Education) with Object 8091 (LCFF Transfers-Current Year) or 8099 (LCFF/Revenue Limit Transfers-Prior Years). PASSED
CHK-FUNCTIONxOBJECT - (F) - All FUNCTION and OBJECT account code combinations must be valid. PASSED
CHK-GOALxFUNCTION-A - (F) - Goal and function account code combinations (all goals with expenditure objects 1000-7999 in functions 1000-1999 and 4000-5999) must be valid. NOTE: Functions not included in the GOALxFUNCTION table (0000, 2000-3999, 6000-6999, 7100-7199, 7210, 8000-8999) are not checked and will pass the TRC. PASSED
CHK-GOALxFUNCTION-B - (F) - General administration costs (functions 7200-7999, except 7210) must be direct-charged to an Undistributed, Nonagency, or County Services to Districts goal (Goal 0000, 7100-7199, or 8600-8699). PASSED
SPECIAL-ED-GOAL - (F) - Special Education revenue and expenditure transactions (resources 3300-3405, 6500-6540, and 7240, objects 1000-8999) must be coded to a Special Education 5000 goal or to Goal 7110, Nonagency-Educational. This technical review check excludes Early Intervening Services resources 3312, 3318, 3322, 3329, 3332, and 3334. PASSED
GENERAL LEDGER CHECKSINTERFD-DIR-COST - (W) - Transfers of Direct Costs - Interfund (Object 5750) must net to zero for all funds. PASSED
INTERFD-INDIRECT - (W) - Transfers of Indirect Costs - Interfund (Object 7350) must net to zero for all funds. PASSED
INTERFD-INDIRECT-FN - (W) - Transfers of Indirect Costs - Interfund (Object 7350) must net to zero by function. PASSED
INTERFD-IN-OUT - (W) - Interfund Transfers In (objects 8910-8929) must equal Interfund Transfers Out (objects 7610-7629). PASSED
LCFF-TRANSFER - (W) - LCFF Transfers (objects 8091 and 8099) must net to zero, individually. PASSED
INTRAFD-DIR-COST - (F) - Transfers of Direct Costs (Object 5710) must net to zero by fund. PASSED
INTRAFD-INDIRECT - (F) - Transfers of Indirect Costs (Object 7310) must net to zero by fund. PASSED
INTRAFD-INDIRECT-FN - (F) - Transfers of Indirect Costs (Object 7310) must net to zero by function. PASSED
CONTRIB-UNREST-REV - (F) - Contributions from Unrestricted Revenues (Object 8980) must net to zero by fund. PASSED
CONTRIB-RESTR-REV - (F) - Contributions from Restricted Revenues (Object 8990) must net to zero by fund. PASSED
EPA-CONTRIB - (F) - There should be no contributions (objects 8980-8999) to the Education Protection Account (Resource 1400). PASSED
LOTTERY-CONTRIB - (F) - There should be no contributions (objects 8980-8999) to the lottery (resources 1100 and 6300) or from the Lottery: Instructional Materials (Resource 6300). PASSED
PASS-THRU-REV=EXP - (W) - Pass-through revenues from all sources (objects 8287, 8587, and 8697) should equal transfers of pass-through revenues to other agencies (objects 7211 through 7213, plus 7299 for resources 3327 and 3328), by resource. PASSED
SE-PASS-THRU-REVENUE - (W) - Transfers of special education pass-through revenues are not reported in the general fund for the Administrative Unit of a Special Education Local Plan Area. PASSED
EXCESS-ASSIGN-REU - (F) - Amounts reported in Other Assignments (Object 9780) and/or Reserve for Economic Uncertainties (REU) (Object 9789) should not create a negative amount in Unassigned/Unappropriated (Object 9790) by fund and resource (for all funds except funds 61 through 73). PASSED
UNASSIGNED-NEGATIVE - (F) - Unassigned/Unappropriated balance (Object 9790) must be zero or negative, by resource, in all funds except the general fund and funds 61 through 73. PASSED
UNR-NET-POSITION-NEG - (F) - Unrestricted Net Position (Object 9790), in restricted resources, must be zero or negative, by resource, in funds 61 through 73. PASSED
RS-NET-POSITION-ZERO - (F) - Restricted Net Position (Object 9797), in unrestricted resources, must be zero, by resource, in funds 61 through 73.
PASSED
EFB-POSITIVE - (W) - All ending fund balances (Object 979Z) should be positive by resource, by fund. PASSED
OBJ-POSITIVE - (W) - All applicable objects should have a positive balance by resource, by fund. PASSED
REV-POSITIVE - (W) - Revenue amounts exclusive of contributions (objects 8000-8979) should be positive by resource, by fund. PASSED
EXP-POSITIVE - (W) - Expenditure amounts (objects 1000-7999) should be positive by function, resource, and fund. PASSED
CEFB-POSITIVE - (F) - Components of Ending Fund Balance/Net Position (objects 9700-9789, 9796, and 9797) must be positive individually by resource, by fund.
PASSED
SUPPLEMENTAL CHECKSCS-EXPLANATIONS - (F) - Explanations must be provided in the Criteria and Standards Review (Form 01CSI) for all criteria and for supplemental information items S1 through S6, and S9 if applicable, where the standard has not been met or where the status is Not Met or Yes. PASSED
CS-YES-NO - (F) - Supplemental information items and additional fiscal indicator items in the Criteria and Standards Review (Form 01CSI) must be
answered Yes or No, where applicable, for the form to be complete. PASSED
EXPORT CHECKSFORM01-PROVIDE - (F) - Form 01 (Form 01I) must be opened and saved. PASSED
INTERIM-CERT-PROVIDE - (F) - Interim Certification (Form CI) must be provided.PASSED
ADA-PROVIDE - (F) - Average Daily Attendance data (Form AI) must be provided.PASSED
CS-PROVIDE - (F) - The Criteria and Standards Review (Form 01CSI) has been provided. PASSED
CASHFLOW-PROVIDE - (W) - A Cashflow Worksheet (Form CASH) must be provided with your Interim reports. (Note: LEAs may use a cashflow worksheet other than Form CASH, as long as it provides a monthly cashflow projected through the end of the fiscal year.) PASSED
MYP-PROVIDE - (W) - A Multiyear Projection Worksheet must be provided with your Interim. (Note: LEAs may use a multiyear projection worksheet other than Form MYP, with approval of their reviewing agency, as long as it provides current year and at least two subsequent fiscal years, and separately projects unrestricted resources, restricted resources, and combined total resources.)
PASSED
MYPIO-PROVIDE - (W) - A multiyear projection worksheet must be provided with your interim report for any fund projecting a negative balance at the end of the current fiscal year. (Note: LEAs may use a multiyear projection worksheet other than Form MYPIO, with approval of their reviewing agency.) PASSED
CHK-UNBALANCED-A - (W) - Unbalanced and/or incomplete data in any of the forms should be corrected before an official export is completed. PASSED
CHK-UNBALANCED-B - (F) - Unbalanced and/or incomplete data in any of the forms must be corrected before an official export can be completed. PASSED
CHK-DEPENDENCY - (F) - If data have changed that affect other forms, the affected forms must be opened and saved. PASSED
Checks Completed.
Page 1
SACS2016ALL Financial Reporting Software - 2016.2.03/10/2017 8:15:39 AM 43-69542-0000000
Second Interim2016-17 Actuals to DateTechnical Review Checks
Luther Burbank Elementary Santa Clara County
Following is a chart of the various types of technical review checks and related requirements:
F - Fatal (Data must be corrected; an explanation is not allowed)W/WC - Warning/Warning with Calculation (If data are not correct,
correct the data; if data are correct an explanation is required)
O - Informational (If data are not correct, correct the data; if data are correct an explanation is optional, but encouraged)
IMPORT CHECKSCHECKFUND - (F) - All FUND codes must be valid. PASSED
CHECKRESOURCE - (W) - All RESOURCE codes must be valid. PASSED
CHK-RS-LOCAL-DEFINED - (F) - All locally defined resource codes must roll up to a CDE defined resource code. PASSED
CHECKGOAL - (F) - All GOAL codes must be valid. PASSED
CHECKFUNCTION - (F) - All FUNCTION codes must be valid. PASSED
CHECKOBJECT - (F) - All OBJECT codes must be valid. PASSED
CHK-FUNDxOBJECT - (F) - All FUND and OBJECT account code combinations must be valid. PASSED
CHK-FDxRS7690x8590 - (F) - Funds 19, 57, 63, 66, 67, and 73 with Object 8590, All Other State Revenue, must be used in combination with Resource 7690, STRS-On Behalf Pension Contributions. PASSED
CHK-FUNDxRESOURCE - (W) - All FUND and RESOURCE account code combinations should be valid. PASSED
CHK-FUNDxGOAL - (W) - All FUND and GOAL account code combinations should be valid. PASSED
CHK-FUNDxFUNCTION-A - (W) - All FUND (funds 01 through 12, 19, 57, 62, and 73) and FUNCTION account code combinations should be valid. PASSED
CHK-FUNDxFUNCTION-B - (F) - All FUND (all funds except for 01 through 12, 19, 57, 62, and 73) and FUNCTION account code combinations must be valid. PASSED
CHK-RESOURCExOBJECTA - (W) - All RESOURCE and OBJECT (objects 8000 through 9999, except for 9791, 9793, and 9795) account code combinations should be valid. PASSED
CHK-RESOURCExOBJECTB - (O) - All RESOURCE and OBJECT (objects 9791, 9793, and 9795) account code combinations should be valid. PASSED
Page 2
SACS2016ALL Financial Reporting Software - 2016.2.043-69542-0000000-Luther Burbank Elementary-Second Interim 2016-17 Actuals to Date3/10/2017 8:15:39 AM
CHK-RES6500xOBJ8091 - (F) - There is no activity in Resource 6500 (Special Education) with Object 8091 (LCFF Transfers-Current Year) or 8099 (LCFF/Revenue Limit Transfers-Prior Years). PASSED
CHK-FUNCTIONxOBJECT - (F) - All FUNCTION and OBJECT account code combinations must be valid. PASSED
CHK-GOALxFUNCTION-A - (F) - Goal and function account code combinations (all goals with expenditure objects 1000-7999 in functions 1000-1999 and 4000-5999) must be valid. NOTE: Functions not included in the GOALxFUNCTION table (0000, 2000-3999, 6000-6999, 7100-7199, 7210, 8000-8999) are not checked and will pass the TRC. PASSED
CHK-GOALxFUNCTION-B - (F) - General administration costs (functions 7200-7999, except 7210) must be direct-charged to an Undistributed, Nonagency, or County Services to Districts goal (Goal 0000, 7100-7199, or 8600-8699). PASSED
SPECIAL-ED-GOAL - (F) - Special Education revenue and expenditure transactions (resources 3300-3405, 6500-6540, and 7240, objects 1000-8999) must be coded to a Special Education 5000 goal or to Goal 7110, Nonagency-Educational. This technical review check excludes Early Intervening Services resources 3312, 3318, 3322, 3329, 3332, and 3334. PASSED
GENERAL LEDGER CHECKSINTERFD-DIR-COST - (W) - Transfers of Direct Costs - Interfund (Object 5750) must net to zero for all funds. PASSED
INTERFD-INDIRECT - (W) - Transfers of Indirect Costs - Interfund (Object 7350) must net to zero for all funds. PASSED
INTERFD-INDIRECT-FN - (W) - Transfers of Indirect Costs - Interfund (Object 7350) must net to zero by function. PASSED
INTERFD-IN-OUT - (W) - Interfund Transfers In (objects 8910-8929) must equal Interfund Transfers Out (objects 7610-7629). PASSED
LCFF-TRANSFER - (W) - LCFF Transfers (objects 8091 and 8099) must net to zero, individually. PASSED
INTRAFD-DIR-COST - (W) - Transfers of Direct Costs (Object 5710) must net to zero by fund. PASSED
INTRAFD-INDIRECT - (W) - Transfers of Indirect Costs (Object 7310) must net to zero by fund. PASSED
INTRAFD-INDIRECT-FN - (W) - Transfers of Indirect Costs (Object 7310) must net to zero by function. PASSED
CONTRIB-UNREST-REV - (W) - Contributions from Unrestricted Revenues (Object 8980) must net to zero by fund. PASSED
CONTRIB-RESTR-REV - (W) - Contributions from Restricted Revenues (Object 8990) must net to zero by fund. PASSED
EPA-CONTRIB - (W) - There should be no contributions (objects 8980-8999) to the Education Protection Account (Resource 1400). PASSED
Page 3
SACS2016ALL Financial Reporting Software - 2016.2.043-69542-0000000-Luther Burbank Elementary-Second Interim 2016-17 Actuals to Date3/10/2017 8:15:39 AM
LOTTERY-CONTRIB - (W) - There should be no contributions (objects 8980-8999) to the lottery (resources 1100 and 6300) or from the Lottery: Instructional Materials (Resource 6300). PASSED
SUPPLEMENTAL CHECKS
EXPORT CHECKSCHK-DEPENDENCY - (F) - If data have changed that affect other forms, the affected forms must be opened and saved. PASSED
Checks Completed.
Page 1
SACS2016ALL Financial Reporting Software - 2016.2.03/10/2017 8:16:41 AM 43-69542-0000000
Second Interim2016-17 Board Approved Operating Budget
Technical Review ChecksLuther Burbank Elementary Santa Clara County
Following is a chart of the various types of technical review checks and related requirements:
F - Fatal (Data must be corrected; an explanation is not allowed)W/WC - Warning/Warning with Calculation (If data are not correct,
correct the data; if data are correct an explanation is required)
O - Informational (If data are not correct, correct the data; if data are correct an explanation is optional, but encouraged)
IMPORT CHECKSCHECKFUND - (F) - All FUND codes must be valid. PASSED
CHECKRESOURCE - (W) - All RESOURCE codes must be valid. PASSED
CHK-RS-LOCAL-DEFINED - (F) - All locally defined resource codes must roll up to a CDE defined resource code. PASSED
CHECKGOAL - (F) - All GOAL codes must be valid. PASSED
CHECKFUNCTION - (F) - All FUNCTION codes must be valid. PASSED
CHECKOBJECT - (F) - All OBJECT codes must be valid. PASSED
CHK-FUNDxOBJECT - (F) - All FUND and OBJECT account code combinations must be valid. PASSED
CHK-FDxRS7690x8590 - (F) - Funds 19, 57, 63, 66, 67, and 73 with Object 8590, All Other State Revenue, must be used in combination with Resource 7690, STRS-On Behalf Pension Contributions. PASSED
CHK-FUNDxRESOURCE - (W) - All FUND and RESOURCE account code combinations should be valid. PASSED
CHK-FUNDxGOAL - (W) - All FUND and GOAL account code combinations should be valid. PASSED
CHK-FUNDxFUNCTION-A - (W) - All FUND (funds 01 through 12, 19, 57, 62, and 73) and FUNCTION account code combinations should be valid. PASSED
CHK-FUNDxFUNCTION-B - (F) - All FUND (all funds except for 01 through 12, 19, 57, 62, and 73) and FUNCTION account code combinations must be valid. PASSED
CHK-RESOURCExOBJECTA - (W) - All RESOURCE and OBJECT (objects 8000 through 9999, except for 9791, 9793, and 9795) account code combinations should be valid. PASSED
CHK-RESOURCExOBJECTB - (O) - All RESOURCE and OBJECT (objects 9791, 9793, and 9795) account code combinations should be valid. PASSED
CHK-RES6500xOBJ8091 - (F) - There is no activity in Resource 6500 (Special Education) with Object 8091 (LCFF Transfers-Current Year) or 8099 (LCFF/Revenue Limit Transfers-Prior Years). PASSED
CHK-FUNCTIONxOBJECT - (F) - All FUNCTION and OBJECT account code combinations must be valid. PASSED
CHK-GOALxFUNCTION-A - (F) - Goal and function account code combinations (all goals with expenditure objects 1000-7999 in functions 1000-1999 and 4000-5999) must be valid. NOTE: Functions not included in the GOALxFUNCTION table (0000, 2000-3999, 6000-6999, 7100-7199, 7210, 8000-8999) are not checked and will pass the TRC. PASSED
CHK-GOALxFUNCTION-B - (F) - General administration costs (functions 7200-7999, except 7210) must be direct-charged to an Undistributed, Nonagency, or County Services to Districts goal (Goal 0000, 7100-7199, or 8600-8699). PASSED
SPECIAL-ED-GOAL - (F) - Special Education revenue and expenditure transactions (resources 3300-3405, 6500-6540, and 7240, objects 1000-8999) must be coded to a Special Education 5000 goal or to Goal 7110, Nonagency-Educational. This technical review check excludes Early Intervening Services resources 3312, 3318, 3322, 3329, 3332, and 3334. PASSED
GENERAL LEDGER CHECKSINTERFD-DIR-COST - (W) - Transfers of Direct Costs - Interfund (Object 5750) must net to zero for all funds. PASSED
INTERFD-INDIRECT - (W) - Transfers of Indirect Costs - Interfund (Object 7350) must net to zero for all funds. PASSED
INTERFD-INDIRECT-FN - (W) - Transfers of Indirect Costs - Interfund (Object 7350) must net to zero by function. PASSED
INTERFD-IN-OUT - (W) - Interfund Transfers In (objects 8910-8929) must equal Interfund Transfers Out (objects 7610-7629). PASSED
LCFF-TRANSFER - (W) - LCFF Transfers (objects 8091 and 8099) must net to zero, individually. PASSED
INTRAFD-DIR-COST - (W) - Transfers of Direct Costs (Object 5710) must net to zero by fund. PASSED
INTRAFD-INDIRECT - (W) - Transfers of Indirect Costs (Object 7310) must net to zero by fund. PASSED
INTRAFD-INDIRECT-FN - (W) - Transfers of Indirect Costs (Object 7310) must net to zero by function. PASSED
CONTRIB-UNREST-REV - (W) - Contributions from Unrestricted Revenues (Object 8980) must net to zero by fund. PASSED
CONTRIB-RESTR-REV - (W) - Contributions from Restricted Revenues (Object 8990) must net to zero by fund. PASSED
EPA-CONTRIB - (W) - There should be no contributions (objects 8980-8999) to the Education Protection Account (Resource 1400). PASSED
LOTTERY-CONTRIB - (W) - There should be no contributions (objects 8980-8999) to the lottery (resources 1100 and 6300) or from the Lottery: Instructional Materials (Resource 6300). PASSED
PASS-THRU-REV=EXP - (W) - Pass-through revenues from all sources (objects 8287, 8587, and 8697) should equal transfers of pass-through revenues to other agencies (objects 7211 through 7213, plus 7299 for resources 3327 and 3328), by resource. PASSED
SE-PASS-THRU-REVENUE - (W) - Transfers of special education pass-through revenues are not reported in the general fund for the Administrative Unit of a Special Education Local Plan Area. PASSED
EXCESS-ASSIGN-REU - (W) - Amounts reported in Other Assignments (Object 9780) and/or Reserve for Economic Uncertainties (REU) (Object 9789) should not create a negative amount in Unassigned/Unappropriated (Object 9790) by fund and resource (for all funds except funds 61 through 73). PASSED
UNASSIGNED-NEGATIVE - (F) - Unassigned/Unappropriated balance (Object 9790) must be zero or negative, by resource, in all funds except the general fund and funds 61 through 73. PASSED
UNR-NET-POSITION-NEG - (F) - Unrestricted Net Position (Object 9790), in restricted resources, must be zero or negative, by resource, in funds 61 through 73. PASSED
RS-NET-POSITION-ZERO - (F) - Restricted Net Position (Object 9797), in unrestricted resources, must be zero, by resource, in funds 61 through 73.
PASSED
EFB-POSITIVE - (W) - All ending fund balances (Object 979Z) should be positive by resource, by fund. PASSED
OBJ-POSITIVE - (W) - All applicable objects should have a positive balance by resource, by fund. PASSED
REV-POSITIVE - (W) - Revenue amounts exclusive of contributions (objects 8000-8979) should be positive by resource, by fund. PASSED
EXP-POSITIVE - (W) - Expenditure amounts (objects 1000-7999) should be positive by function, resource, and fund. PASSED
CEFB-POSITIVE - (W) - Components of Ending Fund Balance/Net Position (objects 9700-9789, 9796, and 9797) must be positive individually by resource, by fund.
PASSED
SUPPLEMENTAL CHECKS
EXPORT CHECKSCHK-DEPENDENCY - (F) - If data have changed that affect other forms, the affected forms must be opened and saved. PASSED
SACS2016ALL Financial Reporting Software - 2016.2.03/10/2017 8:17:38 AM 43-69542-0000000
Second Interim2016-17 Original BudgetTechnical Review Checks
Luther Burbank Elementary Santa Clara County
Following is a chart of the various types of technical review checks and related requirements:
F - Fatal (Data must be corrected; an explanation is not allowed)W/WC - Warning/Warning with Calculation (If data are not correct,
correct the data; if data are correct an explanation is required)
O - Informational (If data are not correct, correct the data; if data are correct an explanation is optional, but encouraged)
IMPORT CHECKSCHECKFUND - (F) - All FUND codes must be valid. PASSED
CHECKRESOURCE - (W) - All RESOURCE codes must be valid. PASSED
CHK-RS-LOCAL-DEFINED - (F) - All locally defined resource codes must roll up to a CDE defined resource code. PASSED
CHECKGOAL - (F) - All GOAL codes must be valid. PASSED
CHECKFUNCTION - (F) - All FUNCTION codes must be valid. PASSED
CHECKOBJECT - (F) - All OBJECT codes must be valid. PASSED
CHK-FUNDxOBJECT - (F) - All FUND and OBJECT account code combinations must be valid. PASSED
CHK-FDxRS7690x8590 - (F) - Funds 19, 57, 63, 66, 67, and 73 with Object 8590, All Other State Revenue, must be used in combination with Resource 7690, STRS-On Behalf Pension Contributions. PASSED
CHK-FUNDxRESOURCE - (W) - All FUND and RESOURCE account code combinations should be valid. PASSED
CHK-FUNDxGOAL - (W) - All FUND and GOAL account code combinations should be valid. PASSED
CHK-FUNDxFUNCTION-A - (W) - All FUND (funds 01 through 12, 19, 57, 62, and 73) and FUNCTION account code combinations should be valid. PASSED
CHK-FUNDxFUNCTION-B - (F) - All FUND (all funds except for 01 through 12, 19, 57, 62, and 73) and FUNCTION account code combinations must be valid. PASSED
CHK-RESOURCExOBJECTA - (W) - All RESOURCE and OBJECT (objects 8000 through 9999, except for 9791, 9793, and 9795) account code combinations should be valid. PASSED
CHK-RESOURCExOBJECTB - (O) - All RESOURCE and OBJECT (objects 9791, 9793, and 9795) account code combinations should be valid. PASSED
Page 2
SACS2016ALL Financial Reporting Software - 2016.2.043-69542-0000000-Luther Burbank Elementary-Second Interim 2016-17 Original Budget3/10/2017 8:17:38 AM
CHK-RES6500xOBJ8091 - (F) - There is no activity in Resource 6500 (Special Education) with Object 8091 (LCFF Transfers-Current Year) or 8099 (LCFF/Revenue Limit Transfers-Prior Years). PASSED
CHK-FUNCTIONxOBJECT - (F) - All FUNCTION and OBJECT account code combinations must be valid. PASSED
CHK-GOALxFUNCTION-A - (F) - Goal and function account code combinations (all goals with expenditure objects 1000-7999 in functions 1000-1999 and 4000-5999) must be valid. NOTE: Functions not included in the GOALxFUNCTION table (0000, 2000-3999, 6000-6999, 7100-7199, 7210, 8000-8999) are not checked and will pass the TRC. PASSED
CHK-GOALxFUNCTION-B - (F) - General administration costs (functions 7200-7999, except 7210) must be direct-charged to an Undistributed, Nonagency, or County Services to Districts goal (Goal 0000, 7100-7199, or 8600-8699). PASSED
SPECIAL-ED-GOAL - (F) - Special Education revenue and expenditure transactions (resources 3300-3405, 6500-6540, and 7240, objects 1000-8999) must be coded to a Special Education 5000 goal or to Goal 7110, Nonagency-Educational. This technical review check excludes Early Intervening Services resources 3312, 3318, 3322, 3329, 3332, and 3334. PASSED
GENERAL LEDGER CHECKSINTERFD-DIR-COST - (W) - Transfers of Direct Costs - Interfund (Object 5750) must net to zero for all funds. PASSED
INTERFD-INDIRECT - (W) - Transfers of Indirect Costs - Interfund (Object 7350) must net to zero for all funds. PASSED
INTERFD-INDIRECT-FN - (W) - Transfers of Indirect Costs - Interfund (Object 7350) must net to zero by function. PASSED
INTERFD-IN-OUT - (W) - Interfund Transfers In (objects 8910-8929) must equal Interfund Transfers Out (objects 7610-7629). PASSED
LCFF-TRANSFER - (W) - LCFF Transfers (objects 8091 and 8099) must net to zero, individually. PASSED
INTRAFD-DIR-COST - (F) - Transfers of Direct Costs (Object 5710) must net to zero by fund. PASSED
INTRAFD-INDIRECT - (F) - Transfers of Indirect Costs (Object 7310) must net to zero by fund. PASSED
INTRAFD-INDIRECT-FN - (F) - Transfers of Indirect Costs (Object 7310) must net to zero by function. PASSED
CONTRIB-UNREST-REV - (F) - Contributions from Unrestricted Revenues (Object 8980) must net to zero by fund. PASSED
CONTRIB-RESTR-REV - (F) - Contributions from Restricted Revenues (Object 8990) must net to zero by fund. PASSED
EPA-CONTRIB - (F) - There should be no contributions (objects 8980-8999) to the Education Protection Account (Resource 1400). PASSED
Page 3
SACS2016ALL Financial Reporting Software - 2016.2.043-69542-0000000-Luther Burbank Elementary-Second Interim 2016-17 Original Budget3/10/2017 8:17:38 AM
LOTTERY-CONTRIB - (F) - There should be no contributions (objects 8980-8999) to the lottery (resources 1100 and 6300) or from the Lottery: Instructional Materials (Resource 6300). PASSED
PASS-THRU-REV=EXP - (W) - Pass-through revenues from all sources (objects 8287, 8587, and 8697) should equal transfers of pass-through revenues to other agencies (objects 7211 through 7213, plus 7299 for resources 3327 and 3328), by resource. PASSED
SE-PASS-THRU-REVENUE - (W) - Transfers of special education pass-through revenues are not reported in the general fund for the Administrative Unit of a Special Education Local Plan Area. PASSED
EXCESS-ASSIGN-REU - (F) - Amounts reported in Other Assignments (Object 9780) and/or Reserve for Economic Uncertainties (REU) (Object 9789) should not create a negative amount in Unassigned/Unappropriated (Object 9790) by fund and resource (for all funds except funds 61 through 73). PASSED
UNASSIGNED-NEGATIVE - (F) - Unassigned/Unappropriated balance (Object 9790) must be zero or negative, by resource, in all funds except the general fund and funds 61 through 73. PASSED
UNR-NET-POSITION-NEG - (F) - Unrestricted Net Position (Object 9790), in restricted resources, must be zero or negative, by resource, in funds 61 through 73. PASSED
RS-NET-POSITION-ZERO - (F) - Restricted Net Position (Object 9797), in unrestricted resources, must be zero, by resource, in funds 61 through 73.
PASSED
EFB-POSITIVE - (W) - All ending fund balances (Object 979Z) should be positive by resource, by fund. PASSED
OBJ-POSITIVE - (W) - All applicable objects should have a positive balance by resource, by fund. PASSED
REV-POSITIVE - (W) - Revenue amounts exclusive of contributions (objects 8000-8979) should be positive by resource, by fund. PASSED
EXP-POSITIVE - (W) - Expenditure amounts (objects 1000-7999) should be positive by function, resource, and fund. PASSED
CEFB-POSITIVE - (F) - Components of Ending Fund Balance/Net Position (objects 9700-9789, 9796, and 9797) must be positive individually by resource, by fund.
PASSED
SUPPLEMENTAL CHECKS
EXPORT CHECKSCHK-DEPENDENCY - (F) - If data have changed that affect other forms, the affected forms must be opened and saved. PASSED
Page 4
SACS2016ALL Financial Reporting Software - 2016.2.043-69542-0000000-Luther Burbank Elementary-Second Interim 2016-17 Original Budget3/10/2017 8:17:38 AM
Checks Completed.
Export LogPeriod: Second InterimType of Export: Official
--------- Export of USER General Ledger started at 3/10/2017 8:18:55 AM
OFFICIAL Header for LEA: 43-69542-0000000 Luther Burbank Elementary VERSION 2016.2.0
Fiscal Year: 2016-17 Type of Data: Actuals to Date Number of records exported in group 1: 365
Fiscal Year: 2016-17 Type of Data: Board Approved Operating Budget Number of records exported in group 2: 426
Fiscal Year: 2016-17 Type of Data: Original Budget Number of records exported in group 3: 416
Fiscal Year: 2016-17 Type of Data: Projected Totals Number of records exported in group 4: 426
Export USER General Ledger completed at 3/10/2017 8:18:55 AM
--------- Export of Supplementals (USER ELEMENTs) started at 3/10/2017 8:18:55 AM Fiscal Year: 2016-17 Type of Data: Actuals to Date Number of records exported in group 5: 95
Fiscal Year: 2016-17 Type of Data: Board Approved Operating Budget Number of records exported in group 6: 187
Fiscal Year: 2016-17 Type of Data: Original Budget Number of records exported in group 7: 190
Fiscal Year: 2016-17 Type of Data: Projected Totals Number of records exported in group 8: 2418
Export of Supplemental (USER ELEMENTs) completed at 3/10/2017 8:18:59 AM
--------- Export of Explanations started at 3/10/2017 8:18:59 AMNo records to Export for Explanations.
--------- Export of TRC Log started at 3/10/2017 8:18:59 AM Fiscal Year: 2016-17 Type of Data: Actuals to Date Number of records exported in group 9: 32
Fiscal Year: 2016-17 Type of Data: Board Approved Operating Budget Number of records exported in group 10: 43
Fiscal Year: 2016-17 Type of Data: Original Budget Number of records exported in group 11: 43
Fiscal Year: 2016-17 Type of Data: Projected Totals Number of records exported in group 12: 54
Export of TRC Log completed at 3/10/2017 8:19:00 AM
OFFICIAL END for LEA: 43-69542-0000000 Luther Burbank Elementary
Exported to file: C:\SACS2016ALL\Official\43695420000000I2.DAT