Mark Twain Union Elementary School District FINANCIAL REPORT 2018-19 UNAUDITED ACTUALS A DOPTED BY THE GOVERNING BOARD SEPTEMBER 12, 2019 P.O. Box 1359 • Angels Ca mp, CA 95222 (209) 736-1 855 phone • (209) 736-6888 fax • www.mtwain.k12.ca.us Julia Ti dball, Su perinte nd e nt
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G = General Ledaer Data· S ::: Suoolemental Data I
Form Description
Financial Narrative CA Unaudited Actuals Certification 01 General Fund 13 Cafeteria Special Revenue Fund 14 Deferred Maintenance Fund 21 Building Fund
25 Capital Facilities Fund 40 Special Reserve Fund for Capital Outlay Projects 51 Bond Interest and Redemption Fund A Average Daily Attendance CEA Current Expense Formula/Minimum Classroom Comp - Actuals ESMOE Every Child Succeeds Act Maintenance of Effort L Lottery Report GANN Appropriations Limit Calculations ICR Indirect Cost Rate Sheet PCR Program Cost Report PCRAF Program Cost Report Schedule of Allocation Factors SIM Summary of lnterfund Activities- Actuals ASSET Schedule of Capital Assets DEBT Schedule of Long-Term Liabilities
California Dept of Education SACS Financial Reporting Software
Page 1 of 1
05 61572 0000000
Data Sup plied For: 2019-20 Board
2018-19 Approved Unaudited Operating
Actuals Budget
s GS G G G G G G G G G G G G s s
GS GS GS GS GS GS GS GS GS s s
Mark Twain Union Elementary School District P.O. Box 1359 · Angels Camp, CA 95222
The 2018-19 Unaudited Actuals' Financial Report was prepared in accordance with Education Code Section 4101 0 and is required to be submitted to the board by September 15, 201 9 in accordance with Education Code Section 42100. The Unaudited Actual Financial Report communicates the fiscal activity and condition of the District at the close of each fiscal year ending June 30. The Distiict prepares the Unaudited Actuals' Financial Rep011s as of Jw1e 30111 using the State provided software known as SACS (State Account Code Structure). This report is used by the external auditors to prepare the Audited Financial Report to the state.
The schedule below summarize the total Revenues, Expenditures, Transfers ln/(Out), and Changes in the General Fund Balance for the year ended June 30. Reflected are the Original 2018-1 9 Adopted Budget, the 2018-19 Final Budget, the 20 18-1 9 Unaudited Actuals, and the variance of the final 2018-19 Budget and the Unaudited Actuals. The unaudited actuals ending fund balance for 2018-1 9 is $1,928,145.
General Fund Budget Unaudited Variance Adopted Final Actuals (O ver) Under
General Fund Revenues $ 8,330,492 $ 8,655,154 $ 8,654,513 $ (641) General Ftmd Expenditures (8,101 ,984) (8,540,083) (8,374,61 0) 165,473 Other Sourcesi(Uses) & Transfers 1n/(Out) (100,000) (134,618) (1 34,618) Surplus I (Deficit) 128,508 (19,547) 145,285 164,832 Beginning Ftmd Balance 1,782,860 1,782,860 1,782,860 Ending Fund Balance $ 1,911,368 $ I ,763,3 13 $ 1,928,145 $ 164,832
Components of the Unaudited Actuals ending fund balance are:
,. ,. ,. Reserve for economic uncertainties 3.89% 3.92% 4.00% Undesignated I unappropriated
,. 17.75%
,. 14.56%
,. 16.78%
21.64% 18.48% 20.78% 2.30%
A 4% Reserve for economic uncertainties of $340,369 and unappropriated amount of $1,427,584 equal 20.78% at June 30, 201 9. This amount is necessary if ADA declines as proj ected.
Board of Education: Diane Bateman Jennifer Eltringham Kendall Morlan Timothy Randall Margaret Rollings
"Fostering a secure and exciting learning environment. . ."
2
Supplementary SACS Forms
Included in the SACS report are Supplementary Forms to certify elements contained in the unaudited data that may have a fiscal impact on the District. The Schedule below summarizes the data contained in those forms:
DESCRIPTION I VALUE FORM
Percent of Current Cost of Education Expended for C1assroom Compensation 62.77% CEA
(EC 41372) Must equal or exceed 60% for elementary district or future apportionments may be affected
Every Student Succeeds Act (ESSA) Maintenance of Effort (MOE) Determined MOE Met ESMOE
Appropriations Limit Adjusted $ 6,038,073.03
Appropriations Subject to Limit $ 6,038,073.03 (GC 7902.1 I EC 42132) The above represent Board approved Appropriation amounts GANN
Adjustments to Appropriations Limit {GANN LIMIT) ,.
$0 (GC 7902.1) Must equal$ 0 . If not it is an increase to Appropriations Limit. 45 day reporting req.
Preliminary Proposed Indirect Cost Rate 6.25% Fixed with carry foroord indirect cost rate for 2019-20 use, subject to CDE approval. ICR
Other Funds
The schedule below summarize the total Revenues, Expenditures, Transfers ln/(Out), and Changes in the Cafeteria Fund Balance for the year ended June 30. Reflected are the Original2018-19 Adopted Budget, the 2018-19 Final Budget, the 2018-19 Unaudited Actuals, and the variance of the final 2018-19 Budget and the Unaudited Actuals. The unaudited actuals Cafeteria Fund ending fund balance for 2018-19 is $54,000.
Cafeteria Fund Budget Unaudited Variance
Adopted Final Actua.S (Over) Under
Cafeteria} Fund Revenues $ 350,600 $ 313,964 $ 313,114 $ (850) Cafeteria Fund Expenditures (334,924) (348,582) (347,507) 1,075 Other Sources/(Uses) & Transfers ln/(Out) 34,618 34,618 Surplus I (Deficit) 15,676 225 225 Beginning Fund Balance 53,775 53,775 53,775
Other Funds Summarized Beginning Revenues/ Expenditures/ Ending
Unaudited Actuals Balance Transfers In Transfers Out Balance Deferred Maintenance Fund $ 119,552 $ 102,789 $ (44,569) $ 177,772 Building Fund 1,422,616 24,974 (950) 1,446,640 Capital Facilities Fund 1,505,797 227,292 {1,582) 1,731,507 Special Reserve -Capital Fund 102,622 (3,270) 99,352 Bond Interest & Redemption Fund 185,841 678,752 (638,430) 226,163
3
The Governing Board approves all budget changes. The statement below reflects budget changes made to the 2018-19 budget as projected at the 2019-20 Budget adoption and the Unaudited Actuals.
REVENUES State LCFF & EPA Ftmding Local Taxes
Total State base ADA Fwtding Federal revenue Other state revenue Other local revenue
Total Revenues EXPENDITURES
Certificated sa1aries Classified salaries Fringe benefits Total salaries and benefits Books and Supplies Services and Other Capital Outlay Other Outgo
Total Expenditures Excess of Revenue Over (Under) Expenditures OTHER FINANCING SOURCES (USES)
Transfers Out Total Transfers Out
Excess ofRevenues & Other Sources Over (Under) Expenditures & Other Uses Over (Under) Expenditures
The Final 2018-19 budget reflects changes made to balance resources, adjust for expenditures incurred greater than anticipated, and additional STRS and PERS On-behalf contributions. The 2019-20 Governors' budget included contributions to the STRS and PERS retirement systems that affected school districts contribution requirements for 2018-19. The additional On-behalf payments made by the state and allocated to the District where $203,735 for STRS and $95,824 for PERS.
4
The following statement reflects variances of the final 2018-19 Final Budget and the 2018-19 Unaudited Actuals:
REVENUES State LCFF & EPA Funding Local Taxes
Total State base ADA Funding Federal revenue Other state revenue Other local revenue
Total State base ADA Funding EXPENDITURES
Certificated salaries Classified salaries Fringe benefits Total salaries and benefits Books and Supplies Services and Other Capital Outlay Other Outgo
Total Expenditures Excess of Revenue Over (Under) Expenditures OTHER FINANCING SOURCES (USES)
Transfers 0 ut Total Transfers Out
Excess of Revenues & Other Sources Over (Under) Expenditures & Other Uses Over (Under) Expenditures
Beginning Fund Balances- July 1 Ending FlOld Balances - June 30
Revenue
Budget Adopted Final
$ 3,376,800
3,851,214
7,228,014
213,083
708,557
180,838
8,330,492
3,125,543
1,387,358
1,931,948
6,444,849
324,617
1,149,936
10,502
172,080
8,101,984
228,508
(100,000)
(100,000)
128,508
1,782,860
$ 1,911,368
$ 3,078,350
4,181,380
7,259,730
225,427
964,835
205,162
8,655,154
3,195,951
1,365,618
2,288,877
6,850,446
318,392
1,142,661
10,143
218,441
8,540,083
115,071
(134,618)
(134,618)
(19,547)
1,782,860
$ 1,763,313
Unaudited Actua1s
$ 3,078,350
4,181,380
7,259,730
224,455
964,835
205,493
8,654,513
3, 163,175
1,361,056
2,237,725
6,761,956
283,055
1,101,014
10,143
218,442
8,374,610
279,903
(134,618)
(134,618)
145,285
1,782,860
$ 1,928,145
,.
Variance (Over) Under
$
$
972
(331)
641
32,776
4,562
51,152
88,490
35,337
41,647
(1)
165,473
164,832
164,832
Actual LCFF funding was $31,716 greater than at Adopted Budget projection. LCFF funding did not vary significantly through the year because current year LCFF funding is calculated using the 2017-18 ADA which is higher than 2018-19. 2018-19 Adopted Budget P2 ADA was estimated at 770 and Actual 2018-19 P2 ADA was 739 ADA. This decrease of 31 ADA may have a significant impact on 2019-20 budgeted LCFF revenues if2019-20 P2 ADA is not greater than estimated.
Federal revenues were $11,372 above Adopted amounts. Forest reserve revenues increased by $7,152. The District also earned additional Title I CSI and Title IV funds of $21,263 but Title 2 funds of$17,043 were not earned. Title I and Title II funds of approximately $180,000 will be carried forward to the 2019-20 budget.
Other State budgeted revenues increased by $256,278 during the year. A STRS and PERSOnBehalf increase of$299,559 in revenue was offset by approximately $43,281 of other state revenues carried forward to 2019-20.
Other Local Budgeted revenues increased by $25,655 during the year. The sale of surplus property for $17,790, additional interest of$19,000, and a reduction in local contributions account for the remaining balance.
Expenditures
Final budgeted expenditures increased by $272,626 from the Adopted budget.
5
Certificated salaries increased by $37,632. Classified salaries decreased by $26,302 mainly because several aide positions went unfilled. Fringe benefits increased by $305,777 of which $299,559 was for ON-behalf benefits mentioned above.
Books and Supplies decreased by $41,562. Operating expenditures decreased by $48,925. The largest reason for these decreases was the late arrival of additional funds that were not spent but carried forward to 2019-20. Capital outlay did not change. Other outgo increased by $46,362. The districts portion of Special education costs were $76,000 less than projected by the county but these were offset by other Special education costs higher than originally estimated.
Transfers
The General fund transfer resources to offset Cafeteria losses which exceeded the projected budget by $34,618.
Mark Twain Union Elementary Calaveras County
Unaudited Actuals FINANCIAL REPORTS
2018-19 Unaudited Actuals School District Certification
UNAUDITED ACTUAL FINANCIAL REPORT:
To the County Superintendent of Schools:
2018-19 UNAUDITED ACTUAL FINANCIAL REPORT. This report was prepared in accordance with Education Code Section 41 010 and is hereby approved and filed by the governing board of the school district pursuant to Education Code Section 42100.
Signed: _________ _
Clerk/Secretary of the Governing Board
(Original signature required)
To the Superintendent of Public Instruction:
Date of Meeting: _____ _
2018-19 UNAUDITED ACTUAL FINANCIAL REPORT. This report has been verified for accuracy by the County Superintendent of Schools pursuant to Education Code Section 42100.
Signed: _________ _
County Superintendent/Designee
(Original signature required)
Date: ------
For additional information on the unaudited actual reports, please contact:
2018-19 Unaudited Actuals Summary of Unaudited Actual Data Submission
05 61572 0000000 Form CA
Following is a summary of the critical data elements contained in your unaudited actual data. Since these data may have fiscal implications for your agency, please verify their accuracy before filing your unaudited actual financial reports.
Form Descriotion
CEA Percent of Current Cost of Education Expended for Classroom Compensation Must equal or exceed 60% for elementary, 55% for unified, and 50% for high school
districts or future apportionments may be affected. (EC 41372)
CEA Deficiency Amount Applicable to districts not exempt from the requirement and not meeting the minimum classroom
compensation percentage - see Form CEA for further details.
ESMOE Every Student Succeeds Act (ESSA) Maintenance of Effort (MOE) Determination If MOE Not Met, the 2020-21 apportionment may be reduced by the lesser of the following two percentages:
MOE Deficiency Percentage- Based on Total Expenditures
MOE Deficiency Percentage - Based on Expenditures Per ADA
GANN Adjustments to Appropriations Limit Per Government Code Section 7902.1 If this amount is not zero, it represents an increase to your Appropriations Limit. The Department of
Finance must be notified of increases within 45 days of budget adoption.
Adjusted Appropriations Limit Appropriations Subject to Limit These amounts represent the board approved Appropriations Limit and Appropriations Subject to
Limit pursuant to Government Code Section 7906 and EC 42132.
ICR Preliminary Proposed Indirect Cost Rate Fixed-with-carry-forward indirect cost rate for use in 2020-21, subject to CDE approval.
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: ca (Rev 03/06/2018) Page 1
Value
62.77%
$0.00
MOE Met
$0.00
$6 038 073.03
$6 038 073.03
6.25%
Printed: 9/9/2019 1 :58 PM
Mark Twain Union Elementary Calaveras County
DescriDtlon
A. REVENUES
1) LCFF Sources
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
51 TOTAL REVENUES
B. EXPENDITURES
1) Certificated Salaries
2) Classified Salaries
3) Employee Benefits
4) Books and Supplies
5) Services and Other Operating Expenditures
6) Capital Outlay
7) Other Outgo (excluding Transfers of Indirect Costs)
8) Other Outgo - Transfers of Indirect Costs
9) TOTAL EXPENDITURES
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - 89)
D. OTHER FINANCING SOURCES/USES
1) lnterfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
Resource Codes
4) TOTAL OTHER FINANCING SOURCES/USES
California Dept of Education SACS Financial Reporting Software- 2019.2.0 File: fund-a (Rev 06/04/2019)
Object Codes
8010-8099
8100-8299
8300-8599
8600-8799
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7100-7299 7400-7499
7300-7399
8900-8929
7600-7629
8930-8979
7630-7699
8980-8999
Unaudited Actuals General Fund
Unrestricted and Restricted -Expenditures by Object
2018-19 Unaudited Actuals
Unrestricted Restricted fA) fB)
7 259,729.55 0.00
6 692.45 217 763.06
293,348.35 671,486.60
161,026.51 44 467.06
7 720 796.86 933 716.72
2 621,665.02 541,509.60
853 854.39 507 201.36
1,273,903.38 963,822.09
219 333.53 63 721.29
683,840.99 417,173.30
10 143.43 0.00
62 040.22 156 401.87
(14,943.54) 14 943.54
5 709 837.42 2 664 773.05
2,010 959.44 (1 731 056.33)
0.00 0.00
134 617.85 0.00
0.00 0.00
0.00 0.00
(1 790 755.83\ 1 790 755.83
(1 925 373.68\ 1 790 755.83
Page 1
Total Fund col. A+ B Unrestricted
(C) (D)
7 259 729.55 7,094,715.00
224 455.51 0.00
964,834.95 139,000.00
205493.57 123,600.00
8 654 513.58 7 357 315.00
3,163 174.62 2,511 869.00
1,361,055.75 868,315.00
2 237 725.47 1,324,001.00
283 054.82 228,701.00
1101 014.29 799 347.00
10 143.43 0.00
218 442.09 61 654.00
0.00 (10,911.00)
8 374 610.47 5 782 976.00
279 903.11 1 574 339.00
0.00 0.00
134 617.85 50,000.00
0.00 0.00
0.00 0.00
0.00 (1 963 000.00)
(134 617.85\ (2 013 000.00)
2019-20 Budget
Restricted fE)
0.00
352 808.00
315 970.00
43 000.00
711 778.00
554,495.00
510,595.00
723.178.00
130 567.00
563,246.00
0.00
229 710.00
10,911.00
2 722 702.00
(2 010 924.00)
0.00
0.00
0.00
0.00
1,963,000.00
1 963 000.00
05 61572 0000000 Form 01
Total Fund %Diff col. D+ E Column
(f) C&F
7,094,715.00 -2.3%
352 808.00 57.2%
454 970.00 -52.8%
166 600.00 -18.9%
8 069 093.00 -6.8%
3 066 364.00 -3.1%
1,378 910.00 1.3%
2,047,179.00 -8.5%
359 268.00 26.9%
1,362 593.00 23.8%
0.00 -100.0%
291,364.00 33.4%
0.00 0.0%
8 505 678.00 1.6%
(436 585.00' -256.0%
0.00 0.0%
50 000.00 -62.9%
0.00 0.0%
0.00 0.0%
0.00 0.0%
(50 000.00) -62.9%
Printed: 9/9/2019 1:35PM
Mark Twain Union Elementary Calaveras County
Description
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1- Audited (F1a + F1b)
d) Other Restatements
e) Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1e)
Components of Ending Fund Balance a) Nonspendable
Revolving Cash
Stores
Prepaid Items
All Others
b) Restricted
c) Committed Stabilization Arrangements
Other Commitments
d) Assigned
Other Assignments
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassianed/Unaoorooriated Amount
California Dept of Education SACS Financial Reporting Software- 2019.2.0 File: fund-a (Rev 06/04/2019)
Resource Codes Object Codes
9791
9793
9795
9711
9712
9713
9719
9740
9750
9760
9780
9789
9790
Unaudited Actuals General Fund
Unrestricted and Restricted Expenditures by Object
2018-19 Unaudited Actuals
Unrestricted Restricted fA) (B)
85 585.76 59 699.50
1 746 270.09 36,589.41
0.00 0.00
1 746 270.09 36,589.41
0.00 0.00
1 746 270.09 36,589.41
1 831 855.85 96,288.91
1 500.00 0.00
0.00 0.00
19 721.34 0.00
0.00 0.00
0.00 96 288.91
0.00 0.00
0.00 '. '0.00 . : .·. ':::-i'·c:· .. ::: \
42 682.60 .· 0.00 C"
340 369.00 0.00
1427 582.91 0.00
Page2
Total Fund coi.A+B Unrestricted
(C) (D)
145 285.26 (438 661.00)
1 782 859.50 1,831 855.85
0.00 0.00
1 782,859.50 1,831,855.85
0.00 0.00
1 782 859.50 1,831,855.85
1 928 144.76 1,393 194.85
1 500.00 1 500.00
0.00 0.00
19 721.34 0.00
0.00 0.00
96 288.91 0.00
0.00 0.00
0.00 0.00
42 682.60 45112.60
340 369.00 339,634.00
1 427 582.91 1 006 948.25
2019-20 Budaet
Restricted (E)
(47 924.00\
96,288.91
0.00
96 288.91
0.00
96 288.91
48,364.91
0.00
0.00
0.00
0.00
90 749.27
0.00 ~ > "
o:oo
0.00
0.00
(42 384.36)
05 61572 0000000 Form 01
Total Fund %Diff col. D+ E Column
(f) C&F
(486 585.00' -434.9%
1 928 144.76 8.1%
0.00 0.0%
1 928144.76 8.1%
0.00 0.0%
1,928,144.76 8.1%
1,441,559.76 -25.2%
1 500.00 0.0%
0.00 0.0%
0.00 -100.0%
0.00 0.0%
90,749.27 -5.8%
0.00 0.0%
0.00 0.0%
45 112.60 5.7%
339 634.00 -0.2%
964 563.89 -32.4%
Printed: 9/912019 1:35PM
Mark Twain Union Elementary Calaveras County
Description
G. ASSETS
1) Cash a) in County Treasury
Resource Codes
1) Fair Value Adjustment to Cash in County Treasury
b) in Banks
c) in Revolving Cash Account
d) with Fiscal Agenvrrustee
e) Collections Awaiting Deposit
2) Investments
3) Accounts Receivable
4) Due from Grantor Government
5) Due from Other Funds
6) Stores
7) Prepaid Expenditures
8) Other Current Assets
9_1 TOTAL ASSETS
H. DEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources
2) TOTAL DEFERRED OUTFLOWS
I. LIABILITIES
1) Accounts Payable
2) Due to Grantor Governments
3) Due to Other Funds
4) Current Loans
5) Unearned Revenue
6) TOTAL LIABILITIES
J. DEFERRED INFLOWS OF RESOURCES
1) Deferred Inflows of Resources
21 TOTAL DEFERRED INFLOWS
K. FUND EQUITY
Ending Fund Balance, June 30
California Dept of Education SACS Financial Reporting Software- 2019.2.0 File: fund-a (Rev 06/0412019)
Object Codes
9110
9111
9120
9130
9135
9140
9150
9200
9290
9310
9320
9330
9340
9490
9500
9590
9610
9640
9650
9690
Unaudited Actuals General Fund
Unrestricted and Restricted Expenditures by Object
2018-19 Unaudited Actuals
Unrestricted Restricted (A) _lB)
1 929 017.46 127 348.33
0.00 0.00
0.00 0.00
1 500.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
49 714.84 68167.23
0.00 0.00
0.00 0.00
0.00 0.00
19 721.34 0.00
0.00 0.00
1 999 953.64 195 515.56
0.00 0.00
0.00 0.00
159479.94 65186.65
0.00 0.00
8L617.85 0.00
0.00 0.00
0.00 34,040.00
168,097.79 99 226.65
0.00 0.00
0.00 0.00
Page3
Total Fund coi.A+B Unrestricted
fC) (D)
2 056 365.79
0.00
0.00
1 500.00
0.00
0.00
0.00
117 882.07
0.00
0.00
0.00
19_._721.34
0.00
2 195 469.20
0.00
0.00
224 666.59
0.00
8 617.85
0.00
34 040.00
267 324.44
0.00
0.00
2019-20 Budget
Restricted (E)
05 61572 0000000 Form 01
Total Fund % Diff col. D+ E Column
(f) C&F
Printed: 9/9/2019 1 :35 PM
Mark Twain Union Elementary Calaveras County
Description (must agree with line F2) (G9 + H2) - (16 + J2)
California Dept of Education SACS Financial Reporting Software- 2019.2.0 File: fund-a (Rev 06/04/2019)
Object Resource Codes Codes
Unaudited Actuals General Fund
Unrestricted and Restricted Expenditures by Object
2018-19 Unaudited Actuals
Unrestricted Restricted (A) (8)
1 831 855.85 I 96 288.91 I
Page4
2019-20 Budget
Total Fund coi.A+B Unrestricted Restricted
(C) (D) (E)
1 928 144.76
05 61572 0000000 Form 01
Total Fund % Dlff col. D+ E Column
(f) C&F
Printed: 9/912019 1:35PM
Mark Twain Union Elementary Calaveras County
Description
LCFF SOURCES
Principal Apportionment State Aid- Current Year
Resource Codes
Education Protection Account State Aid - Current Year
State Aid - Prior Years
Tax Relief Subventions Homeowners' Exemptions
Timber Yield Tax
Other Subventions/In-Lieu Taxes
County & District Taxes Secured Roll Taxes
Unsecured Roll Taxes
Prior Years' Taxes
Supplemental Taxes
Education Revenue Augmentation Fund (ERAF)
Community Redevelopment Funds (SB 617/699/1992)
Penalties and Interest from Delinquent Taxes
Miscellaneous Funds (EC 41604) Royalties and Bonuses
Other In-Lieu Taxes
Less: Non-LCFF (50%) Adjustment
Subtotal LCFF Sources
LCFF Transfers
Unrestricted LCFF Transfers -Current Year 0000
All Other LCFF Transfers-Current Year All Other
Transfers to Charter Schools in Lieu of Property Taxes
Property Taxes Transfers
California Dept of Education SACS Financial Reporting Software- 2019.2.0 File: fund-a (Rev 06104/2019)
Object Codes
8011
8012
8019
8021
8022
8029
8041
8042
8043
8044
8045
8047
8048
8081
8082
8089
8091
8091
8096
8097
Unaudited Actuals General Fund
Unrestricted and Restricted Expenditures by Object
2018-19 Unaudited Actuals
Unrestricted Restricted fA) (B)
2,871 ,480.00 0.00
200461.00 0.00
6409.00 0.00
38 186.61 0.00
13 505.90 0.00
0.00 o:oo
3 644 609.94 0.00
42,769.07 0.00 .':
1 710.02 0.00
133 928.91 0.00
306 669.10 0.00
0.00 · . 0~00 .
0.00 0.00
0.00 '' o:M ·.:::l/;:'; ..
0.00 'o:oo .:'"
0.00 0.00
"
: o;oo 7 259 729.55 .:
C:.:'' :\
0.00
0.00 0.00 ,; ··: ·!~:: /<:~;·~~-~
0.00 0.00
0.00 0.00
PageS
Total Fund col. A+ B Unrestricted
fC) (0)
2 871 480.00 2 865 594.00
200 461.00 147 456.00
6 409.00 0.00
38 186.61 42 663.00
13 505.90 10 030.00
0.00 0.00
3 644 609.94 3 631 889.00
42 769.07 46 561.00
1 710.02 1 743.00
133 928.91 56 279.00
306 669.10 292 500.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
7 259 729.55 7 094 715.00
i ~~
0.00 0.00
0.00 0.00
0.00 0.00 [;;
0.00 0.00
2019-20 Budget
Restricted (~}_
0.00
0.00
0.00
0.00
0.00 ' ... ·, 0.00
'
0.00 ''
0:00
0:00
0.00
0.00
Q;OO
().00
o;oo: ~ :-.-" .. ·~~-n~-itoo:·
··.'.
'0;00
' 'J - ·~-
'· .. : 0.00 <. '•J,
.::
:·
0.00 ,,, ' 6:681.:
0.00
05 61572 0000000 Form 01
Total Fund % Dlff col. D + E Column
(f) C&F
2 865,594.00 -0.2%
147,456.00 -26.4%
0.00 -100.0%
42 663.00 11.7%
10,030.00 -25.7%
0.00 0.0%
3 631 889.00 -0.3%
46 561.00 8.9%
1,743.00 1.9%
56,279.00 -58.0%
292 500.00 -4.6%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
7 094 715.00 -2.3%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 919/2019 1 :35 PM
Mark Twain Union Elementary Calaveras County
Description
LCFF/Revenue Limit Transfers- Prior Years
TOTAL LCFF SOURCES
FEDERAL REVENUE
Maintenance and Operations
Special Education Entitlement
Special Education Discretionary Grants
Child Nutrition Programs
Donated Food Commodities
Forest Reserve Funds
Flood Control Funds
Wildlife Reserve Funds
FEMA
Interagency Contracts Between LEAs
Pass-Through Revenues from Federal Sources
Title I, Part A, Basic
Title I, Part D, Local Delinquent Programs
Title II, Part A, Supporting Effective Instruction
Title Ill, Part A, Immigrant Student Program
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-a (Rev 06/04/2019)
Resource Codes
3010
3025
4035
4201
Object Codes
8099
8110
8181
8182
8220
8221
8260
8270
8280
8281
8285
8287
8290
8290
8290
8290
Unaudited Actuals General Fund
Unrestricted and Restricted Expenditures by Object
OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (AS· B10)
D. OTHER FINANCING SOURCES/USES
1) lnterfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4) TOTAL OTHER FINANCING SOURCES/USES
California Dept of Education SACS Financial Reporting Software. 2019.2.0 File: fund-d (Rev 0312712018)
Unaudited Actuals Bond Interest and Redemption Fund
Expenditures by Function
2018·19 Function Codes Object Codes Unaudited Actuals
\' ~-·· / .
8010-8099 o:ocf
8100-8299 0.00
8300-8599 0.00
8600-8799 678 751.83
678 751.83
1000-1999 0.00
2000-2999 0.00
3000-3999 0.00
4000-4999 0:00
5000-5999 0.00
6000-6999 0.00
7000-7999 -'-- ·0.00
8000-8999 0;00
Except 9000-9999 ' 7600-7699 638 429.90
638429.90
40 321.93
8900-8929 0.00
7600-7629 0.00
8930-8979 0.00
7630-7699 0.00
8980-8999 0;00
0.00
Page 1
2019-20 Budaet
'; .,
. '··· ,,_,_.,.
'·.::-:-: ;;~~::.~-:-:·~ ... ' ',
0.00
0.00
0.00
651 000.00
651 000.00
0.00
0.00
0.00
0.00
0.00
0.00
·0.00
0.00
651,000.00
651 000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
05 61572 0000000 Form 51
Percent Difference
0.0%
0.0%
0.0%
-4.1 o/o
-4.1%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
2.0%
2.0%
-100.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
Printed: 91912019 1:28PM
Mark Twain Union Elementary Calaveras County
DescriD_tlon
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 -Audited (F1a + F1b)
d) Other Restatements
e) Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1e) Components of Ending Fund Balance a) Nonspendable
Revolving Cash
Stores
Prepaid Items
All Others
b) Restricted
c) Committed
Stabilization Arrangements
Other Commitments (by Resource/Object)
d) Assigned
Other Assignments (by Resource/Object)
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassigned/Unappropriated Amount
California Dept of Education SACS Financial Reporting Software- 2019.2.0 File: fund-d CRev 0312712018)
Unaudited Actuals Bond Interest and Redemption Fund
Expenditures by Function
2018·19 Function Codes Obiect Codes Unaudited Actuals
40 321.93
9791 185 840.61
9793 0.00
185 840.61
9795 0.00
18!:),840.61
226 162.54
9711 0.00
9712 0.00
9713 0.00
9719 0.00
9740 0.00
9750 ,::c 0.00
9760 0.00
9780 226,162.54
9789 0.00
9790 0.00
Page2
2019-20 Bud net
0.00
226162.54
0.00
226162.54
0.00
226162.54
226162.54
0.00
0.00
0.00
0.00
0.00
0.00
0.00
226162.54
0.00
0.00
05 61572 0000000 Form 51
Percent Difference
-100.0%
21.7%
0.0%
21.7%
0.0%
21.7%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
O.Oo/o
Printed: 91912019 1:28PM
Mark Twain Union Elementary Calaveras
Descri
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)
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 A 1 above)
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 A 1 above)
4. Total, District Regular ADA (Sum of Lines A1 through A3)
5. District Funded County Program ADA a. County Community Schools b. Special Education-Special Day Class c. Special Education-NPS/LCI d. Special Education Extended Year e. Other County Operated Programs:
Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools
f. County School Tuition Fund (Out of State Tuition) [EC 2000 and 46380]
g. Total, District Funded County Program ADA (Sum of Lines ASa through ASf)
6. TOTAL DISTRICT ADA (Sum of Line A4 and Line ASg)
7. Adults in Correctional Facilities 8. Charter School ADA
(Enter Charter School ADA using
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: ada (Rev 03/27/2018)
2018-19 Unaudited Actuals AVERAGE DAILY AITENDANCE
Page 1 of 1
05 61572 0000000 FormA
735.79
Printed: 9/9/2019 1:42 PM
Mark Twain Union Elementary Calaveras County
Unaudited Actuals 2018-19 Unaudited Actuels
GENERAL FUND 05 61572 0000000
FormCEA Current Expense Formula/Minimum Classroom Compensation
PART I • CURRENT Current Expense Reductions Reductions
Total Expense Reductions of Education (Extracted) (Overrides)• EXPENSE FORMULA for Year EDP (See Note 1) EDP (Col 1 - Col 2) EDP (See Note 2) (See Note 2) EDP
Note 1 -In Column 2, report expenditures for the following programs: Nonagency (Goals 7100-7199), Community Services (Goal8100), Food Services (Function 3700), Fringe Benefits for Retired Persons (Objects 3701-3702), and Facilities Acquisition & Construction (Function 8500).
Note 2- In Column 4, report expenditures for: Transportation (Function 3600), lottery Expenditures (Resource 1100), Special Education Students in
Nonpublic Schools (Function 1180), and other federal or state categorical aid in which funds were granted for expenditures in a program not
incurring any teacher salary expenditures or requiring disbursement of the funds without regard to the requirements of EC Section 41372.
*If an amount (even zero) is entered in any row of Column 4b or in line 13b, the form uses only the values in Column 4b and line 13b rather than the
12. Less: Teacher and Instructional Aide Salaries and
0.00 Benefits deducted in Column 2 .............................................................................................. r-------...=..;=-1 13a. less: Teacher and Instructional Aide Salaries and
0.00 Benefits (other than Lottery) deducted in Column 4a (Extracted) .................................................................... ·1------..::..:.;:~ b. Less: Teacher and Instructional Aide Salaries and
Benefits (other than lottery) deducted in Column 4b (Overrides)* .................................................................... 1---------l
14. TOTAL SALARIES AND BENEFITS ......................................................................................... . 15. Percent of Current Cost of Education Expended for Classroom
Compensation (EDP 397 divided by EOP 369) line 15 must
equal or exceed 60% for elementary, 55% for unified and 50%
4 725 176.20
for high school districts to avoid penalty under provisions of EC 41372 ............................................................... r------....;6=..:2;.:...7'-'7'-=0A~a 16. District is exempt from EC 41372 because it meets the provisions
of EC 41374. (If exempt enter 'X') ......................................................................................... .
PART Ill: DEFICIENCY AMOUNT
A deficiency amount (line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under the provisions of EC 41374. 1. Minimum percentage required (60% elementary, 55% unified, 50% high) ............................................................. 60.00% 2. Percentage spent by this district (Part II, line 15) ............................................................................... 62.77% 3. Percentage below the minimum (Part Ill, line 1 minus line 2) ...................................................................... 0.00% 4. District's Current Expense of Education after reductions in columns 4a or 4b (Part I, EDP 369) ............................................. 7,528 083.12 5. DeficiencY Amount (Part Ill Line 3 times line 4) ................................................................................ 0.00
PART IV: Explanation for adjustments entered in Part I Column 4b_(requlred)
California Dept of Education
EOP No.
309
319
329
339
349
369
EDP No.
375
380
382
383
384
385
390
392
393
395
396
396
397
SACS Financial Reporting Software- 2019.2.0 File: cea (Rev 03/0212018) Page 1 of 2 Printed: 9/9/2019 2:00PM
Mark Twain Union Elementary Calaveras County
Unaudited Actuals 2018-19 Unaudited Actuals
Every Student Succeeds Act Maintenance of Effort Expenditures
A. Total state, federal, and local expenditures (all resources)
B. Less all federal expenditures not allowed for MOE (Resources 3000-5999, except 3385)
C. Less state and local expenditures not allowed for MOE: (All resources, except federal as identified in Line B) 1. Community Services
2. Capital Outlay
3. Debt Service
4. Other Transfers Out
5. lnterfund Transfers Out
6. All Other Financing Uses
7. Nonagency
8. Tuition (Revenue, in lieu of expenditures, to approximate costs of services for which tuition is received)
9. Supplemental expenditures made as a result of a Presidentially declared disaster
10. Total state and local expenditures not allowed for MOE calculation (Sum lines C 1 through C9)
D. Plus additional MOE expenditures: 1. Expenditures to cover deficits for food services
(Funds 13 and 61) (If negative, then zero)
2. Expenditures to cover deficits for student body activities
E. Total expenditures subject to MOE ne A minus lines B and C1 0 lines D1 and 02
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: esmoe (Rev 03/01/2018) Page 1
All
All 9200
All except 5000-5999,
5400-5450, 5800, 7430-
7439
7200-7299
7100-7199 9000-9999 1000-7999
All All 8710
Manually entered. Must not include expenditures in lines B, C1-C8, 01, or
All All
1000-7143,
7300-7439
minus 8000-8699
05 61572 0000000 Form ESMOE
8 509 228.32
233 558.47
0.00
10 143.43
62 040.22
0.00
134 617.85
0.00
0.00
27 .93
479.43
34 392.75
8 075 583.17
Printed: 9/9/2019 2:00PM
Unaudited Actuals 2018-1 9 Unaudited Actuals Mark Twain Union Elementary
Calaveras County Every Student Succeeds Act Maintenance of Effort Expenditures 05 61572 0000000
Form ESMOE
Section II - Expenditures Per ADA
A. Average Daily Attendance (Form A , Annual ADA column, sum of lines A6 and C9)
B. Expenditures per ADA (Line I.E divided by Line II.A)
Section Il l - MOE Calculation (For data collection only. Final determination w ill be done by CDE)
A. Base expenditures (Preloaded expenditures from prior year official CDE MOE calculation). (Note: If the prior year MOE was not met, CDE has adjusted the prior year base to 90 percent of the preceding prior year amount rather than the actual prior year expenditure amount.)
1. Adjustment to base expenditure and expenditure per ADA amounts for LEAs failing prior year MOE calculation (From Section IV)
2. Total adjusted base expenditure amounts (Line A plus Line A.1)
B. Required effort (Line A.2 times 90%)
C. Current year expenditures (Line I.E and Line II .B)
D. MOE deficiency amount, if any (Line B minus Line C) (If negative, then zero)
E. MOE determination (If one or both of the amounts in line D are zero, the MOE requirement is met; if both amounts are positive, the MOE requirement is not met. If either column in Line A.2 or Line C equals zero, the MOE calculation is incomplete.)
F. MOE deficiency percentage, if MOE not met; otherwise, zero (Line D divided by Line B) (Funding under ESSA covered programs in FY 2020-21 may be reduced by the lower of the two percentaqes)
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: esmoe (Rev 03/01/2018) Page 2
2018-19 Annual ADA/
Exps. Per ADA
738.48
10,935.41
Total Per ADA
7,977 ,465.78 10,330.56
0.00 0.00
7,977,465.78 10,330.56
7,179,719.20 9,297.50
8,075,583.17 10,935.41
0.00 0.00
MOE Met
0.00% 0.00%
Printed: 9/9/2019 2:00PM
Unaudited Actuals 2018-19 Unaudited Actuals Mark Twain Union Elementary
Calaveras County Every Student Succeeds Act Maintenance of Effort Expenditures
SECTION IV- Detail of Adjustments to Base Expenditures (used in Section Ill, Line A.1)
Description of Adjustments
Total adjustments to base expenditures
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: esmoe (Rev 03/01/2018)
Total Expenditures
0.00
Page 3
05 61572 0000000 Form ESMOE
Expenditures Per ADA
0.00
Printed: 9/9/2019 2:00 PM
Mark Twain Union Elementary Calaveras County
Description
Unaudited Actuals 2018-19 Unaudited Actuals
LOTTERY REPORT Revenues, Expenditures and Ending Balances - All Funds
Lottery: Unrestricted
Object Codes (Resource 11 00)
A. AMOUNT AVAILABLE FOR THIS FISCAL YEAR 1. Adjusted Beginning Fund Balance 9791-9795 50,722.89 2. State Lottery Revenue 8560 129,859.35 3. Other Local Revenue 8600-8799 0.00
4. Transfers from Funds of Lapsed/Reorganized Districts 8965 0.00
5. Contributions from Unrestricted Resources (Total must be zero) 8980 0.00
5. a. Services and Other Operating Expenditures (Resource 1100) 5000-5999 20,601 .00
b. Services and Other Operating 5000-5999, except Expenditures (Resource 6300) 5100, 5710, 5800
c. Duplicating Costs for Instructional Materials (Resource 6300) 5100, 5710, 5800
6. Capital Outlay 6000-6999 0.00 7. Tuition 7100-7199 0.00 8. Interagency Transfers Out
a. To Other Districts, County 7211 ,7212,7221 ,
Offices, and Charter Schools 7222,7281,7282 0.00
b. To JPAs and All Others 7213,7223, 7283,7299 0.00
9. Transfers of Indirect Costs 7300-7399 10. Debt Service 7400-7499 0.00 11. All Other Financing Uses 7630-7699 0.00 12. Total Expenditures and Other Financing Uses
(Sum Lines B1 through B11 ) 137 899.64
C. ENDING BALANCE (Must equal Line A6 minus Line B12) 979Z 42 682.60
D. COMMENTS:
Lottery: Transferred to Instructional
Other Resources Materials for Expenditure (Resource 6300)*
12,182.50 55,379.60
0.00
0.00
0.00 67,562.10
25,163.59
0.00 25 163.59
0.00 42 398.51
05 61572 0000000 Form L
Totals
62,905.39 185,238.95
0.00
0.00
0.00
248,144.34
0.00 0.00 0.00
142,462.23
20,601 .00
0.00
0.00
0.00
0.00
0.00 0.00
163 063.23
85 081.11
Data from this report will be used to prepare a report to the Legislature as required by Control Section 24.60 of the Budget Act.
*Pursuant to Government Code Section 8880.4(a)(2)(B) and the definition in Education Code Section 60010(h), Resource 6300 funds are to be used for the purchase of instructional materials only. Any amounts in the shaded cells of this column should be reviewed for appropriateness.
California Dept of Education SACS Financial Reporting Software- 2019.2.0 File: lot (Rev 02/24/2016) Page 1 of 1 Printed: 9/9/2019 2:02 PM
Mark Twain Union Elementary Calaveras County
A. PRIOR YEAR DATA
(2017 · 18 Actual Appropriations Limit and Gann ADA are from district's prior year Gann data reported to the CDE)
1. FINAL PRIOR YEAR APPROPRIATIONS LIMIT
(Preload/Line D11, PY column) 2. PRIOR YEAR GANN ADA (Preload/Line B3, PY column)
ADJUSTMENTS TO PRIOR YEAR LIMIT
3. District Lapses, Reorganizations and Other Transfers 4. Temporary Voter Approved Increases s. Less: Lapses of Voter Approved Increases 6. TOTAL ADJUSTMENTS TO PRIOR YEAR LIMIT
(Lines A3 plus A4 minus AS)
7. ADJUSTMENTS TO PRIOR YEAR ADA (Only for district lapses, reorganizations and
other transfers. and only if adjustments to the
appropriations limit are entered in Line A3 above)
B. CURRENT YEAR GANN ADA (2018·19 data should tie to Principal Apportionment Software Attendance reports and include ADA for charter schools reporting with the district)
1. Total K-12 ADA (Form A, Line A6)
2. Total Charter Schools ADA (Form A. Line C9) 3. TOTAL CURRENT YEAR P2 ADA (Line B 1 plus B2)
C. CURRENT YEAR LOCAL PROCEEDS OF TAXES/STATE AID RECEIVED TAXES AND SUBVENTIONS (Funds 01. 09, and 62)
1 Homeowners' Exemption (Object 8021) 2. Timber Yield Tax (Object 8022) 3. Other Subventions/In-Lieu Taxes (Object 8029) 4. Secured Roll Taxes (Object 8041) s. Unsecured Roll Taxes (Object 8042) 6 . Prior Years' Taxes (Object 8043) 7. Supplemental Taxes (Object 8044) 8. Ed. Rev. Augmentation Fund (ERAF) (Object 804S) 9 . Penalties and Int. from Delinquent Taxes (Object 8048)
Plant MamtcnJncc Fac1h11es Rents and and Opcr.tt1ons Leases
(Function_s 8100· 8400) . (Function 8700) ,
000 000
000 OOO I
000 000
000 000
000 000
000 000
000 000
000 000
000 000
000 000
000 000
000 000
000 000
000 000
000 000
000 000
000 000
l 000 0.00
Total
0001
3,980,156.80 j
000
000
000
000 _, 000
000
000
000
000
000
000
__ ooo ,
000
1.661,480 9S 1
000
F 0~ 000 000 1
000
000 000 I
2,534 22 86lli....... 99,577 59 27,391l!...._ 000
Page 1
00
00
oool
000
000
000 • FunctiOnS 7100.7199 for coals 8100 and 8500
000
_ ooo 1
000
Printed: 9/9/2019 2:04PM
Mark Twain Union Elementary Calaveras County
Goal Type of Program Instructiona l Goa ls
0001 Pre-Kindergarten
11 10 Regular Education, K- 12
3100 Alternative Schools
3200 Continuation Schools
3300 Independent Study Centers
3400 Opportunity Schools
3550 Community Day Schools
3700 Specialized Secondary Proorams
3800 Career Technical Education
4 110 Regular Education, Adult
4610 Adult Independent Study Centers
4620 Adult Correctional Education
4630 Adult Career Technical Education
4760 Bilingual
4850 Migrant Education
Unaudited Actuals 2018-19
General Fund and Charter Schools Funds Program Cost Report
Schedule of Allocated Support Costs (AC)
All ocated Support Costs (Based on factors input on Form PC RAF)
Full -Time Equ ivalents Classroom Units Pupils Transported
0.00 0.00 0.00
760,548.50 686,368.07 256,9 16.42
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
5000-5999 Special Education (all ocated to 500 I) 0.00 0.00 0.00
6000 ROC/P
Other Goals
7 11 0 Nonagency- Educational
7 150 Nonagency - Other
8 100 Community Services
8500 Child Care and Development Svcs. Other Funds
-- Adult Education (Fund II)
- - Child Development (Fund 12)
- - Cafeteria (Funds 13 and 61)
Tota l Alloca ted SuiJport Costs
California Dept of Education SACS Financial Reporting Software- 2019.2.0 File: per (Rev 05/05/2016)
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00
760 548.50 686 368.07 256,9 16.42
Page 1
05 61572 0000000 Form PCR
Total
0.00
I ,703 ,832.99
0.00
0.00
0.00
0.00
0.00 0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
I 703 832.99
Printed: 9/9/2019 2:04 PM
Mark Twain Union Elementary Calaveras County
Unaudited Actuals 2018-19
Program Cost Report Schedule of Central Administration Costs (CAC)
A. Central Administration Costs in General Fund and Charter Schools Funds Board and Superintendent (Funds 01, 09, and 62, Functions 7100-7180, Goals 0000-6999 and
1 9000, Objects 1 000-7999) External Financial Audits (Funds 01, 09, and 62, Functions 7190-7191, Goals 0000-6999 and
2 9000, Objects 1 000-7999) Other General Administration (Funds 01, 09, and 62, Functions 7200-7600 except 7210, Goal
3 0000, Obj_ects 1 000-7999) Centralized Data Processing (Funds 01, 09, and 62, Function 7700, Goal 0000, Objects 1000-
4 7999)
5 Total Central Administration Costs in General Fund and Charter Schools Funds
B. Direct Charged and Allocated Costs in General Fund and Charter Schools Funds 1 Total Direct Charged Costs (from Form PCR, Column 1, Total)
2 Total Allocated Costs (from Form PCR, Column 2, Total)
3 Total Direct Charged and Allocated Costs in General Fund and Charter Schools Funds
c. Direct Charged Costs in Other Funds 1 Adult Education (Fund 11, Objects 1000-5999, except 51 00)
2 Child Development (Fund 12, Objects 1000-5999, except 5100)
General Obligation Bonds Payable State School Building Loans Payable Certificates of Participation Payable Capital Leases Payable Lease Revenue Bonds Payable Other General Long-Term Debt Net Pension Liability T otai/Net OPEB Liability Compensated Absences Payable
Governmental activities long-term liabilities
Business-Type Activities:
General Obligation Bonds Payable State School Building Loans Payable Certificates of Participation Payable Capital Leases Payable Lease Revenue Bonds Payable Other General Long-Term Debt Net Pension Liability Total/Net OPEB Liability Compensated Absences Payable
Business-type activities long-term liabilities
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: debt (Rev 02/22/2018)
Unaudited Balance
July 1
6 477,446.00
196,572.00
1 500 653.00
24,401.00
8,199 072.00
0.00
Audit
Unaudited Actuals 2018-19 Unaudited Actuals
Schedule of Long-Term Liabilities
Audited Adjustments/ Balance Restatements July 1 Increases
6,477 446.00 0.00 0.00
196 572.00 0.00
171,746.00 1 ,672 399.00 183 877.00 0.00 0.00
24,401.00 3,234.00
171,746.00 8,370 818.00 187111.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00
Page 1 of 1
Ending Balance Decreases June 30
473,000.00 6,004 446.00 0.00 0.00
51,849.00 144 723.00 0.00
9,356.00 1 846 920.00 0.00 0.00
27,635.00
534,205.00 8,023 724.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00
05 61572 0000000 Form DEBT
Amounts Due Within One Year
503 000.00
54,560.00
(193,717.00)
27,635.00
391 478.00
0.00
Printed: 9/9/2019 1 :59 PM
Mark Twain Union Elementary Calaveras County
Governmental Activities:
Capital assets not being depreciated: Land
Work in Progress
Total capital assets not being depreciated Capital assets being depreciated:
Land Improvements Buildings
Equipment
Total capital assets being depreciated Accumulated Depreciation for:
Land Improvements Buildings
Equipment
Total accumulated depreciation Total capital assets being depreciated. net
Governmental activity capital assets, net
Business-Type Activities:
Capital assets not being depreciated: Land Work in Progress
Total capital assets not being depreciated Capital assets being depreciated:
Land Improvements Buildings Equipment
Total capital assets being depreciated
Accumulated Depreciation for:
Land Improvements
Buildings Equipment
Total accumulated depreciation
Total capital assets being depreciated, net Business-tvoe activity_ ca_pital assets net
California Dept of Education SACS Financial Reporting Software- 2019.2.0 File: asset (Rev 01/27/2009)