UNAUDITED ACTUALS - riveroakscharter.com€¦ · 1300 Administration 1.00 FTE Charter School Director 124,868 128,614 3,746 3.00% 1900 Other ... 9,760 8,991 (769) -7.88% 5800 ...

RIVER OAKS ACADEMY CHARTER SCHOOL

2015-2016

UNAUDITED ACTUALS

2015/2016 Unaudited Actuals

River Oaks Academy920 Hampshire Rd. Suite X

Westlake Village, California 91361

Phone (805) 777-7999www.roavc.com

Phone: (805) 383-9312 Fax: (805) 383-1973

e-mail: [email protected]

Budget Detail

Prepared By:

Benny Martinez

Ventura County Schools Business Services Authority

5189 Verdugo Way

Camarillo, CA 93012

R:\Group\BSA\River Oaks Academy\Budget\15-16\Budget\River Oaks 2015-16 Unaudited Actuals.xlsx

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Revenue Detail . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

River Oaks Academy

2015/2016 Unaudited Actuals

Budget Detail

Table of Contents

Expenditure Detail . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Unaudited Actuals Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Components of Ending Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SB 740 Funding Determination . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .


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State: LCFF

$1,550,666

79%

State: Lottery

$43,080

2%

State: Career Pathways

Grant

$158,392

8%

State: AB 602

$47,927

2%

State: Mandate Block

Grant

$95,150

5%

State: Educator

Effectiveness

$12,906

1%

State: Other

$367

0%

Federal: IDEA PART B

$33,336

2%

Local Revenue

$13,208

1%

River Oaks Academy2015-16 Revenues

$1,955,032$9,478 per ADA (206.26)

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A B C H K L M

River Oaks Academy

Based on Governor's 2016-17 Budget Proposal

2015/16 2015/16

Estimated Unaudited

Object Description Comments Actuals Actuals

Revenue Limit Sources

8011 Local Control Funding Formula $ 1,230,660 $1,232,485 $ 1,825 0.15%

8012 Education Protection Act (Prop 30) 277,663 287,141 9,478 3.41%

8019 General Purpose Block Grant Prior Year Adjustment - (5,042) (5,042) New

8019 Education Protection Act (Prop 30) Prior Year Adjustment - 4,534 4,534 New

8096 In Lieu Taxes 34,878 31,040 (3,838) -11.00%

8096 In Lieu Taxes Prior Year Adjustment - 508 508 New

Total Revenue Limit Sources 1,543,201$ 1,550,666$ 7,465$ 0.48%

Federal Sources

8181 Special Ed IDEA Part B 33,336$ 33,336$ -$ 0.00%

8181 Special Ed IDEA Part B - Transfer to VCOE (4,140) - 4,140 -100.00%

8290 PCSGP Prior Year Adjustment - - - 0.00%

Total Federal Sources 29,196$ 33,336$ 4,140$ 14.18%

Other State Revenue

8550 Mandate Block Grant 3,676$ 3,654$ (22)$ -0.60%

8550 One-time Mandated Costs Claims Use: Discretionary per Local Board 92,920 91,496 (1,424) -1.53%

8560 Unrestricted Lottery 206.49 ADA x 1.04446 @ $146.47 30,037 31,638 1,601 5.33%

8560 Unrestricted Lottery Prior Year Adjustment - 442 442 New

8560 Restricted Lottery 206.49 ADA x 1.04446 @ $48.36 8,797 10,446 1,649 18.75%

8560 Restricted Lottery Prior Year Adjustment - 554 554 New

8590 Other State Revenue Career Pathways Grant 6382 153,827 158,392 4,565 2.97%

8590 Other State Revenue Educator Effectiveness 6264 12,905 12,906 1 0.01%

8590 Other State Revenue Misc. 0000 - 367 367 New

8590 Supplemental Cat Grant Prior Year Adjustment - - - 0.00%

Total Other State Revenue 302,162$ 309,895$ 7,733$ 2.56%

Other Local Revenue

8660 Interest 750$ 3,397$ 2,647$ 352.93%

8677 Other Local Revenue BTSA - - - 0.00%

8699 Other Local Revenue Misc. 0000 (Workers' Comp Refund) - 6,628 6,628 New

8699 Other Local Revenue Fordney Foundation 9080 - - - 0.00%

8699 Other Local Revenue Donations 9079 - - - 0.00%

8699 Other Local Revenue PAC 9081 2,542 3,183 641 25.22%

8792 Apportionment Transfer Sped AB 602 (include p/y adj for $1,019) 59,809 61,196 1,387 2.32%

8792 Apportionment Transfer Sped AB 602 - Transfer to VCOE (3,306) (13,269) (9,963) 301.36%

Total Other Local Revenue 59,795$ 61,135$ 1,340$ 2.24%

TOTAL REVENUES 1,934,354$ 1,955,032$ 20,678$ 1.07%

Estimated vs Unaudited

Change

R:\Group\BSA\River Oaks Academy\Budget\15-16\Budget\River Oaks 2015-16 Unaudited Actuals.xlsx 4 of 13

Certificated Salaries

$722,332

39%

Classified Salaries

$101,526

6%

Employee Benefits

$200,384

11%

Books and Supplies

$154,603

8%

Services and Other Oper

$661,831

36%

Depreciation

$3,166

0%

Other Outgo

$-

0%

River Oaks Academy2015-16 Expenditures

$1,843,842$8,939 per ADA (206.26)

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A B C H K L M

River Oaks Academy


2015/16 2015/16

Estimated Unaudited


Certificated Salaries

1100 Teachers 8.51 FTE Teachers $ 460,054 $ 466,818 $ 6,764 1.47%

1100 Teachers Resource Teacher - - - 0.00%

1110 Teachers - Substitutes - - - 0.00%

1130 Teachers - Stipends Career Pathway/Literacy Coach Stipends 10,500 10,500 - 0.00%

1140 Extra Duty Staff Development - 4,125 4,125 New

1200 Certificated Pupil Support Counselor 6382 40,500 40,275 (225) -0.56%

1300 Administration 1.00 FTE Charter School Director 124,868 128,614 3,746 3.00%

1900 Other Certificated .80 FTE Program Specialist 6382 72,000 72,000 - 0.00%

Total Certificated Salaries 707,922$ 722,332$ 14,410$ 2.04%

Classified Salaries

2100 Instructional Aides $ - $ - $ - 0.00%

2300 Administration - - - 0.00%

2400 Clerical and Office 1.00 FTE Administrative Assistant, 1.00

FTE Clerical Assistant

99,629 101,526 1,897 1.90%

2900 Other Classified - - - 0.00%

Total Classified Salaries 99,629$ 101,526$ 1,897$ 1.90%

Benefits

3100 STRS (Retirement) 10.730% 71,616$ 71,590$ (26)$ -0.04%

3200 PERS (Retirement) 11.847% 11,674 9,712 (1,962) -16.81%

3301 Medicare 1.45% 10,236 10,404 168 1.64%

3302 OASDI/Medicare 6.2% OASDI, 1.45% Medicare 7,539 7,678 139 1.84%

3401 Health and Welfare $13,275 per FTE 66,248 66,248 - 0.00%

3402 Health and Welfare $13,275 per FTE 24,210 24,210 - 0.00%

3500 State Unemployment Insurance 0.05% 403 595 192 47.64%

3600 Workers' Compensation 1.340% 9,734 9,947 213 2.19%

Total Benefits 201,660$ 200,384$ (1,276)$ -0.63%

Books and Supplies

4100 Textbooks Chemistry, Pearson, Perfection Learning -$ -$ -$ 0.00%


Change


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A B C H K L M

River Oaks Academy


2015/16 2015/16

Estimated Unaudited



Change

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4200 Other Books - - - 0.00%

4300 Materials and Supplies Instructional Supplies 1000 57,622 59,305 1,683 2.92%

4300 Materials and Supplies Common Core 7405 - - - 0.00%

4300 Materials and Supplies Special Ed 3310, 6500 890 890 - 0.00%

4300 Materials and Supplies School Administration 2700 17,128 16,209 (919) -5.37%

4300 Materials and Supplies Career Pathways Grant 6382 6,418 5,722 (696) -10.84%

4300 Materials and Supplies Maintenance Supplies 8100 - - - 0.00%

4300 Materials and Supplies PAC 9081 1,430 2,769 1,339 93.64%

4319 Materials and Supplies Special Education Undesignated 3310 - - - 0.00%

4400 Non-capitalized Equipment Laptop Program - 0709 2,500 1,668 (832) -33.28%

4400 Non-capitalized Equipment 25 Laptops, 6 Dry erase Boards 0000 68,066 68,040 (26) -0.04%

4400 Non-capitalized Equipment School Administration 2700 - - - 0.00%

Total Books and Supplies 154,054$ 154,603$ 549$ 0.36%

Other Services and Operating

5100 Subagreements Career Pathways Grant/Special Ed 7,426$ 13,450$ 6,024$ 81.12%

Total Insurance 7,426$ 13,450$ 6,024$ 81.12%

5200 Travel and Conference Travel -$ -$ -$ 0.00%

5210 Travel and Conference Mileage reimbursement 1,071 15 (1,056) -98.60%

5210 Travel and Conference Mileage reimbursement 6382 145 145 - 0.00%

5220 Travel and Conference Staff Development 6382 1,025 2,072 1,047 102.15%

5220 Travel and Conference Staff Development 17,630 17,620 (10) -0.06%

Total Travel and Conference 19,871$ 19,852$ (19)$ -0.10%

5300 Dues and Memberships A Plus, CCSA, CSD 4,217$ 4,202$ (15)$ -0.36%

Total Dues and Memberships 4,217$ 4,202$ (15)$ -0.36%

5450 Insurance Liability Insurance 15,052$ 15,059$ 7$ 0.05%

Total Insurance 15,052$ 15,059$ 7$ 0.05%

5501 Utilities Gas -$ -$ -$ 0.00%

5502 Utilities Electric (30% / Added at 04-23-14 Budget

Meeting)

4,104 2,934 (1,170) -28.51%


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River Oaks Academy


2015/16 2015/16

Estimated Unaudited



Change

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5504 Utilities Water 720 650 (70) -9.72%

5505 Utilities Trash - - - 0.00%

Total Utilities 4,824$ 3,584$ (1,240)$ -25.70%

5600 Lease Copier Lease 2,000$ 1,223$ (777)$ -38.85%

5600 Facilities Facility Building Maintenance 8100 990 1,075 85 8.59%

5600 Facilities Storage Rental (Added future expenses at

04-23-14)

- - - 0.00%

5600 Facilities Facility Rent (3% increase per year) 106,002 103,174 (2,828) -2.67%

5600 Facilities Facility Building Maintenance 9081 - 750 750 New

Total Leases, Rentals and Repairs 108,992$ 106,222$ (2,770)$ -2.54%

5800 Professional Services Charter School Development 2700 -$ -$ -$ 0.00%

5800 Professional Services Other Administrative Services (includes

Escape, Staff Development Consultant

2700)

9,760 8,991 (769) -7.88%

5800 Professional Services Courier Services 2700 1,437 1,437 - 0.00%

5800 Professional Services WASC 2700 500 870 370 74.00%

5800 Professional Services School Pathways Software 2700 13,261 17,051 3,790 28.58%

5800 Professional Services General Administration 7200 - - - 0.00%

5800 Professional Services Oversight Fee 1% 7600 15,432 15,507 75 0.49%

5800 Professional Services Vision Screening Services 3140 500 115 (385) -77.00%

5800 Professional Services Student Testing Services 3160 2,997 3,307 310 10.34%

5800 Professional Services Counseling Services 3110 - - - 0.00%

5800 Professional Services Fordney Foundation 9080 - - - 0.00%

5800 Professional Services PAC 9081 1,086 1,086 - 0.00%

5800 Professional Services Common Core 7405 (i-Ready Assessment) - - - 0.00%

5800 Professional Services High School (A-G Requirements/Extra

Curricular) 1000

8,800 3,286 (5,514) -62.66%

5800 Professional Services i-Ready Assessment, Mc Graw Hill Online

Curriculum 1000

38,336 44,012 5,676 14.81%

5800 Professional Services Math Tutors 0709 51,880 41,705 (10,175) -19.61%

5800 Professional Services Special Ed 3310, 6500 79,579 71,300 (8,279) -10.40%


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River Oaks Academy


2015/16 2015/16

Estimated Unaudited



Change

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5800 Professional Services Janitorial Services 8100 ($240 per month x

11 months)

3,840 4,540 700 18.23%

5800 Professional Services Career Pathways Grant 6382 11,876 10,454 (1,422) -11.97%

5800 Professional Services Marketing (05-02-13 Budget Meeting) 7200 3,642 4,357 715 19.63%

5800 Professional Services Board Staff Development 7100 (CSBA

Conference)

900 938 38 4.22%

5801 Professional Services Audit Cost 11,288 12,373 1,085 9.61%

5803 Professional Services BSA Fees 130,347 131,073 726 0.56%

5804 Professional Services TB Test & Fingerprints 1,046 826 (220) -21.03%

5805 Professional Services Online Resources (including Mango) 5,603 5,129 (474) -8.46%

5806 Professional Services Enrichment Classes 1000 95,493 95,315 (178) -0.19%

5899 Professional Services Legal 18,839 18,387 (452) -2.40%

Total Professional Services 506,442$ 492,059$ (14,383)$ -2.84%

5901 Communication Phone -$ -$ -$ 0.00%

5902 Communication Phone/Internet 6,527 7,190 663 10.16%

5903 Communication Postage 583 213 (370) -63.46%

Total Communication 7,110$ 7,403$ 293$ 4.12%

Total Other Services and Operating 673,934$ 661,831$ (12,103)$ -1.80%

Depreciation

6900 Depreciation 3,166$ 3,166$ -$ 0.00%

Total Depreciation 3,166$ 3,166$ -$ 0.00%

Other Outgo

7438 Debt-Interest Charter School Revolving Loan -$ -$ -$ 0.00%

Total Outgo -$ -$ -$ 0.00%

TOTAL EXPENDITURES 1,840,365$ 1,843,842$ 3,477$ 0.19%


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A B C H K L M R

River Oaks Academy


2015/16 2015/16

Estimated Unaudited

Object Description Actuals Actuals

REVENUES: Enrollment/ADA - 2015-16: 202/206.26, 2016-17:

190/187.19, 2017-18: 195/192.11, 2018-19:

200/197.03

8010-8099 Revenue Limit Sources $ 1,543,201 $ 1,550,666 $ 7,465 0.48% Local Control Funding Formula 15/16: GAP

52.20%, 16/17: GAP 54.84%, 17/18: GAP 19.30%,

18/19: GAP 34.25%

8100-8299 Federal Revenue 29,196 33,336 4,140 14.18%

8300-8599 Other State 302,162 309,895 7,733 2.56%

8600-8799 Other Local 59,795 61,135 1,340 2.24%

TOTAL REVENUES 1,934,354$ 1,955,032$ 20,678$ 1.07%

EXPENDITURES

1000-1999 Certificated Salaries $ 707,922 $ 722,332 $ 14,410 2.04% Teacher FTE - 2015-16: 8.51, 2016-17: 7.60, 2017-

18: 7.80, 2018-19: 8.00

2000-2999 Classified Salaries 99,629 101,526 1,897 1.90% Clerical FTE - 2015-16: 2.00, 2016-17 2.00, 2017-

18: 2.00, 2018-19: 2.00

3000-3999 Employee Benefits 201,660 200,384 (1,276) -0.63% Health Benefits - 10% increase budgeted for future

years

4000-4999 Books and Supplies 154,054 154,603 549 0.36%

5000-5999 Services and Other Operating 673,934 661,831 (12,103) -1.80%

6000-6999 Depreciation 3,166 3,166 - 0.00%

7000-7999 Other Outgo - - - 0.00%

TOTAL EXPENDITURES 1,840,365$ 1,843,842$ 3,477$ 0.19%

NET INCREASE/(DECREASE) 93,989$ 111,190$ 17,201$ 18.30%

9791 Beginning Balance 440,474 440,474 $ - 0.00%

ENDING FUND BALANCE 534,463$ 551,664$ 17,201$ 3.22%

COMPONENTS OF ENDING FUND

BALANCE

9797 R6300 Lottery Restricted 11,416$ 279$ $ (11,137) -97.56%

9797 R6264 Educator Effectiveness 12,905 12,906 1 0.01%

9797 R9081 Parent Advisory Council 2,568 1,120 (1,448) -56.39%

9796 Economic Uncourt. (Greater of 5% or $65K) 0000 92,018 92,192 174 0.19%

Economic Uncourt. % 5.00% 5.00% 0.00% 0.00%

9790 R0060 Mandated Block Grant (includes one-

time grant)

113,827 112,381 (1,446) -1.27%

9790 LCFF Supplemental Grant 0709 - - - 0.00%

9796 Facility Lease for Oxnard Site 58,200 58,200 - 0.00%

9790 R1100 Lottery Unrestricted 36,694 38,737 2,043 5.57%

9790 Undesignated 0000 206,835 235,849 29,014 14.03%

ENDING FUND BALANCE 534,463$ 551,664$ 17,201$ 3.22%


Change



$-

$100,000

$200,000

$300,000

$400,000

$500,000

$600,000

2010-11

2011-12

2012-13

2013-14

2014-15

2015-16

Undesignated $- $178,045 $240,281 $310,681 $345,883 $235,849

PAC $- $- $- $1,860 $2,542 $1,120

Facility Lease for Oxnard Site $- $- $- $- $- $58,200

Educator Effectiveness Grant $279 $1,217 $1,649 $- $- $12,906

Common Core $- $- $- $10,626 $- $-

Mandate Block Grant $- $- $1,834 $4,888 $17,231 $112,381

Lottery Unrestricted $11,175 $27,872 $47,492 $39,928 $6,657 $38,737

Lottery Restricted $1,700 $5,540 $10,285 $15,904 $2,619 $279

Economic Uncertainties $53,273 $60,000 $63,000 $63,000 $65,542 $92,192

Components of Ending Fund Balance

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SB 740: Instruction

$1,033,370

52.86%

SB 740: Instruction

Related

$432,027

22.10%

SB 740: Pupil Services

$45,191

2.31%

SB 740: Facility

Reserve

$58,200

2.97%

Non SB740

Administration

$220,131

11.26%

Non SB740

Facilities/Maintenance

$113,123

5.79%

Non SB740 Other

Outgo

$-

0%

River Oaks Academy2015-16 Funding Determination SB 740

Expenditures by Function

12 of 13

2015-2016

Estimated

Actuals

Encumbrances

as of 07/27/16

Actual Expenses

as of 07/27/16

2015/16 Actual

Enc. And Exp.

Remaining

Balance

%

Remaining

TOTAL REVENUES 1,934,354$ 1,955,032$ N/A N/A

Revenue Adjustments after 2nd Interim -$ -$ N/A N/A

REVENUES USED FOR 80% CALCULATION 1,934,354$ 1,955,032$ N/A N/A

Less Local (Interest, Fund Raising, Startup) (3,292)$ (13,209)$ N/A N/A

Net Revenues (Used for 40% Requirement) 1,931,062$ 1,941,823$ N/A N/A

SB740 ELIGIBLE EXPENDITURES (Functions 1000-4999)

Certificated Salaries 692,938$ -$ 703,602.00$ 703,602.00$ (10,664.00)$ -1.54%

Certificated Employee Benefits 153,394 - 153,616.00 153,616.00 (222.00) -0.14%

Special Education Contracts 79,579 - 72,982.00 72,982.00 6,597.00 8.29%

Total SB740 Cert. Sal\Ben and Spec Ed Contracts 925,911$ -$ 930,200.00$ 930,200.00$ (4,289.00)$ -0.46%

Total SB740 Cert. Sal\Ben and Spec Ed as % of Net

Revenue (Excludes Interest, Fund Raising, Startup)

47.95% 47.90%

Classified Salaries 99,629$ -$ 101,526.00$ 101,526.00$ (1,897.00)$ -1.90%

Employee Benefits 44,661 - 43,061.00 43,061.00 1,600.00 3.58%

Books and Supplies 154,054 - 154,603.00 154,603.00 (549.00) -0.36%

Capital Outlay Expenditure Adj 3,166 - 3,166.00 3,166.00 - 0.00%

Services, Other Operating 283,199 - 278,032.00 278,032.00 5,167.00 1.82%

Services, Other Operating adj - - - - - 0.00%

Reserve for Oxnard Facility Lease $58,200 - - 58,200.00 58,200.00 (58,200.00) New

Total Other SB740 Expenditures 584,709 - 638,588.00 638,588.00 (53,879.00) -9.21%

Total SB740 EXPENDITURES (Functions 1000-4000) 1,510,620$ - 1,568,788.00 1,568,788.00$ (58,168.00)$ -3.85%

Total SB740 Expenditures as % of Total Revenue 78.09% 80.24%

Percentage Over/(Under) -1.91% 0.24%

Amount Over/(Under) (36,863)$ 4,762.40$

NON SB740 EXPENDITURES (Functions 5000-9999)

Certificated Salaries 14,984$ -$ 18,730.00$ 18,730.00$ (3,746.00)$ -25.00%

Classified Salaries - - - - - 0.00%

Employee Benefits 3,605 - 3,707.00 3,707.00 (102.00) -2.83%

Books and Supplies - - - - - 0.00%

Services, Other Operating 311,156 - 310,817.00 310,817.00 339.00 0.11%

Services, Other Operating Adj - - - - - 0.00%

Other Outgo - - - - - 0.00%

Total NON SB740 EXPENDITURES (Functions 5000-9999) 329,745$ -$ 333,254.00$ 333,254.00$ (3,509.00)$ -1.06%

TOTAL EXPENDITURES/ENCUMBRACES 1,840,365$ -$ 1,902,042.00$ 1,902,042.00$ (61,677.00)$ -3.35%

NET INCREASE/(DECREASE) IN FUND BALANCE 93,989$ 52,990$

Beginning Balance 440,474$ 440,474.00

ENDING BALANCE 534,463$ 493,464.00

River Oaks Academy 2015-16

SB740 Eligilble Expenditures

Budget Meets 40% Minimum

Requirement

Actuals Meet 40% Minimum

Requirement

Budget DOES NOT Meet 80% Actuals Meets 80%

R:\Group\BSA\River Oaks Academy\Budget\15-16\Budget\River Oaks 2015-16 Unaudited Actuals.xlsx13 of 13

Unaudited Actuals Certification

River Oaks Academy Unaudited Actual 56 10561 0122713 Ventura County Office of Education FINANCIAL R E P O R T Form C A Ventura County 2015-16 Unaudited Actuals

Charter School Certification

Charter Number: 1256

To the entity that approved the charter school:

2015-16 CHARTER SCHOOL UNAUDITED ACTUAL FINANCIAL REPORT: This report is hereby approved and filed by the charter school pursuant to Education Code Section 42100(b).

Signed: Date: Charter School Official

(Original signature required)

Printed Name: Claudia Weintraub Title: Director

To the County Superintendent of Schools:

2015-16 CHARTER SCHOOL UNAUDITED ACTUAL FINANCIAL REPORT: This report has been reviewed and is hereby filed with the County Superintendent of Schools pursuant to Education Code Section 42100(a).

Signed; Date: Authorized Representative of

Charter Approving Entity (Original signature required)

Printed Name: Title:

To the Superintendent of Public Instruction:

2015-16 CHARTER SCHOOL UNAUDITED ACTUAL FINANCIAL REPORT: This report has been verified for mathematical accuracy by the County Superintendent of Schools pursuant to Education Code Section 42100(a).

Signed: Date: County Superintendent/Designee

(Original signature required)

For additional information on the unaudited actual financial report, please contact: For Approving Entity: For Charter School:

Tom Etchart Tami Peterson Name Name

Director of Business Services Chief Business Official Title Title

805-383-1942 805-383-1972 Telephone Telephone

[email protected] [email protected] E-mail Address E-mail Address

California Dept of Education SACS Financial Reporting Software - Version 2016.2.0 File: ca-cs (Rev 06/17/2011) Page 1 of 1 Printed: 7/28/2016 11:31 A M

Table of Contents

River Oaks Academy Ventura County Off ice of Education Ventura County

Unaudited Actuals TABLE OF CONTENTS 56 10561 0122713

Form TC

G = General Ledger Data; S = Supplemental Data

Form Description Data Supplied For: 2015-16 2016-17

Unaudited Budget Actuals

01 General Fund/County School Service Fund G

11 Adul t Education Fund

12 Child Development Fund

13 Cafeteria Special Revenue Fund

14 Deferred Maintenance Fund

15 Pupil Transportat ion Equipment Fund

17 Special Reserve Fund for Other Than Capital Outlay Projects

18 School Bus Emissions Reduction Fund

19 Foundation Special Revenue Fund

20 Special Reserve Fund for Postemployment Benefits

21 Building Fund

25 Capital Facilit ies Fund

30 State School Building Lease-Purchase Fund

35 County School Facilities Fund

40 Special Reserve Fund for Capital Outlay Projects

49 Capital Project Fund for Blended Component Units

51 Bond Interest and Redemption Fund

52 Debt Service Fund for Blended Component Units

|53 Tax Overr ide Fund

56 Debt Service Fund

57 Foundat ion Permanent Fund

61 Cafeteria Enterprise Fund

62 Charter Schools Enterprise Fund G G

63 Other Enterprise Fund

66 Warehouse Revolving Fund

67 Self- Insurance Fund

71 Retiree Benefit Fund

73 Foundat ion Private-Purpose Trust Fund

76 Warrant /Pass-Through Fund

95 Student Body Fund

76A Changes in Assets and Liabilities (Warrant /Pass-Through)

95A Changes in Assets and Liabilities (Student Body)

A Average Daily At tendance S S

A S S E T Schedule of Capital Assets S

CA Unaudited Actuals Certif ication S

CAT Schedule for Categoricais

CHG Change Order Form

DEBT Schedule of Long-Term Liabilities S

ICR Indirect Cost Rate Worksheet S

L Lottery Report GS

NCMOE No Child Left Behind Maintenance of Effort GS

PCRAF Program Cost Report Schedule of Al locat ion Factors GS

PCR Program Cost Report GS

SEAS Special Education Revenue Al locat ions Setup (SELPA Selection)

SIAA Summary of Interfund Activit ies - Actuals

California Dept of Educat ion SACS Financial Report ing Software - 2016.2.0 File: t c ( R e v 03/03/2014) Page 1 of 1 Printed: 7/28/2016 11:31 A M

Fund 620 Charter Schools Enterprise

Fund

River Oaks Academy Ventura County Office of Education Ventura County

Unaudited Actuals Charter Schools Enterprise Fund

Expenses by Object 56 10561 0122713

Form 62

Description Resource Codes Object Codes 2015-16

Unaudited Actuals 2016-17 Budget

Percent Difference

A. REVENUES

1) LCFF Sources 8010-8099 1,550,666.00 1,469,545.00 -5 .2%

2) Federal Revenue 8100-8299

3) Other State Revenue 8300-8599

4) Other Local Revenue 8600-8799

5) TOTAL, REVENUES

33,336,00 33,336.00 0.0% 2) Federal Revenue 8100-8299



5) TOTAL, REVENUES

309,894.36 204,913.00 -33.9%




5) TOTAL, REVENUES

61,135.36 53,344.00 -12.7%




5) TOTAL, REVENUES 1,955,031.72 1,761,138.00 -9 .9%

B. EXPENSES

1) Certif icated Salaries 1000-1999

2) Classif ied Salaries 2000-2999

3) Employee Benefits 3000-3999

4) Books and Supplies 4000-4999

5) Services and Other Operating Expenses 5000-5999

6) Depreciation 6000-6999

7) Other Outgo (excluding Transfers of Indirect 7100-7299,

Costs) 7400-7499

8) Other Outgo - Transfers of Indirect Costs 7300-7399

9) TOTAL. EXPENSES

722,332.11 710,453.00 -1 .6%

B. EXPENSES








Costs) 7400-7499


9) TOTAL. EXPENSES

101,525.80 87,434.00 -13.9%

B. EXPENSES








Costs) 7400-7499


9) TOTAL. EXPENSES

200,383.50 233,484.00 16.5%

B. EXPENSES








Costs) 7400-7499


9) TOTAL. EXPENSES

154,603.14 87,004.00 -43.7%

B. EXPENSES








Costs) 7400-7499


9) TOTAL. EXPENSES

661,831.87 612,803.00 -7.4%i

B. EXPENSES








Costs) 7400-7499


9) TOTAL. EXPENSES

3,166.07 3,166.00 0.0%

B. EXPENSES








Costs) 7400-7499


9) TOTAL. EXPENSES

0.00 0.00 0.0%

B. EXPENSES








Costs) 7400-7499


9) TOTAL. EXPENSES

0.00 0.00 0.0%

B. EXPENSES








Costs) 7400-7499


9) TOTAL. EXPENSES 1,843,842.49 1,734,344.00 -5.9%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - 89) 111,189,23 26.794.00 -75.9%

D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers

a) Transfers In 8900-8929

b) Transfers Out 7600-7629

2) Other Sources/Uses

a) Sources 8930-8979

b) Uses 7630-7699

3) Contributions 8980-8999

4) TOTAL , OTHER FINANCING SOURCES/USES

0.00 0.00 0.0%







b) Uses 7630-7699



0.00 0.00 0.0%







b) Uses 7630-7699



0.00 0.00 0.0%







b) Uses 7630-7699



0.00 0.00 0.0%







b) Uses 7630-7699



: 0.00 0.00 0.0%







b) Uses 7630-7699



0.00 0.00 0.0%

Califomia Dept of Education SACS Financial Reporting Software - 2016.2.0 File; fund-b (Rev 03/08/2016) Page 1 Printed; 7/28/2016 11;31 AM

River Oal<s Academy Ventura County Office of Education Ventura County



Form 62

lOescription Resource Codes Object Codes 2015-16

Unaudited Actuals 2016-17 Budqet

Percent Difference

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) 111,189.23 26,794.00 -75.9%

F. NET POSITION

1) Beginning Net Position

a) As of July 1 - Unaudited 9791 440,474.39 551,663.62 25.2%

b) Audit Adjustments 9793 0.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 440,474.39 551,663.62 25.2%

d) Ott ier Restatements 9795 0.00 0.00 0.0%

e) Adjusted Beginning Net Position (F1c + F1d) 440,474.39 551,663.62 25.2%

2) Ending Net Position, June 30 (E + F1e) 551,663.62 578,457.62 4 .9%

Components of Ending Net Position

a) Net Investment in Capital Assets 9796 150,392.00 144,917.00 -3 ,6%

b) Restricted Net Position 9797 14,305.20 22,320.20 56.0%

c) Unrestricted Net Position 9790 386,966.42 411,220.42 6.3%

Caiifomia Dept of Education SACS Financial Reporting Software - 2016.2.0 File: fund-b (Rev 03/08/2016) Page 2 Printed: 7/28/2016 11:31 AM




Form 62

Desc r i p t i on R e s o u r c e Codes Ob iec t Codes 2015-16

Unaud i t ed Ac tua l s

G.ASSETS

1)Cas t i

a) in County Treasury 9110 752,170.63

1) Fair Value Adjustment to Cash in County Treasury 9111 0.00

b) in Banks 9120 0.00

c) in Revolving Fund 9130 0.00

d) with Fiscal Agent 9135 0.00

e) collections awaiting deposit 9140 344.06

2) Investments 9150 0.00

3) Accounts Receivable 9200 44,368.64

4) Due from Grantor Government 9290 41,081.46

5) Due from Other Funds 9310 0.00

6) Stores 9320 0.00

7) Prepaid Expenditures 9330 39,514.79

8) Other Current Assets 9340 0.00

9) Fixed Assets

a) Land 9410 0.00

b) Land Improvements 9420 0.00

c) Accumulated Depreciation - Land Improvements 9425 0.00

d) Buildings 9430 0.00

e) Accumulated Depreciation - Buildings 9435 0.00

f) Equipment 9440 15,830.36

g) Accumulated Depreciation - Equipment 9445 (3,957.59)

h) Work in Progress 9450 0.00

10) TOTAL , ASSETS 889,352.35

H. DEFERRED OUTFLOWS OF RESOURCES

1) Deferred Outf lows of Resources 9490 0.00

2) TOTAL , DEFERRED O U T F L O W S 0.00

2016-17 Budqet

Percent Difference I

California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: fund-b (Rev 03/08/2016) Pages Printed: 7/28/2016 11:31 AM




Form 62



Percent Difference

I. LIABILITIES

1) Accounts Payable

2) Due to Grantor Governments

3) Due to Other Funds

4) Current Loans

5) Unearned Revenue

6) Long-Term Liabilities

a) Net Pension Liability

b) Net OPEB Obligation

c) Compensated Absences

d) C O P s Payable

e) Capital Leases Payable

f) Lease Revenue Bonds Payable

g) Other General Long-Term Liabilities

71 TOTAL. LIABILITIES

J. DEFERRED INFLOWS OF RESOURCES

1) Deferred Inflows of Resources

2) TOTAL , DEFERRED INFLOWS

K. NET POSITION

Net Posit ion, June 30

(must agree with line F2) (G10 +H2) - (17 + J2)

9500

9590

9610

9640

9650

9663

9664

9665

9667

9669

9690

187,411.08

13,269.18

0.00

0.00

137,008.47

0.00

0.00

0.00

0.00

0.00

0.00

0.00

337,688.73

0.00

0.00

551,663.62

Carifomla Dept of education SACS Financial Reporting Software - 2016.2.0 File; fund-b (Rev 03/08/2016) Page 4 Printed: 7/28/2016 11:31 AM




Form 62

Desc r i p t i on Resource Codes Ob jec t C o d e s 2015-16

Unaud i ted Ac tua l s 2016-17 B u d g e t

Percen t D i f fe rence |

LCFF SOURCES

Principal Apport ionment

State Aid - Current Year 8011 1,232,485.00 1,157,004.00 - 6 . 1 %

Education Protection Account State Aid - Current Year 8012 287,141.00 277,663.00 -3 .3%

State Aid - Prior Years 8019 (508.00) 0.00 -100.0%!

LCFF Transfers

Unrestricted LCFF Transfers - Current Year OOOO 8091 0.00 0.00 0.0%

All Other LCFF Transfers - Current Year All Other 8091 0.00 0.00 0.0%

Transfers to Charter Schools in Lieu of Property Taxes 8096 31,548.00 34,878.00 10.6%

Property Taxes Transfers 8097 0.00 0.00 0.0%

LCFF/Revenue Limit Transfers - Prior Years 8099 0.00 0.00 0.0%

TOTAL, LCFF SOURCES 1,550,666.00 1,469,545.00 -5 .2%

FEDERAL REVENUE

Maintenance and Operations 8110 0.00 0.00 0.0%

Special Education Entit lement 8181 33,336.00 33,336.00 0.0%

Special Education Discretionary Grants 8182 0.00 0.00 0.0%

Child Nutrition Programs 8220 0.00 0.00 0.0%

Donated Food Commodit ies 8221 0.00 0.00 0.0%

Interagency Contracts Between LEAs 8285 0.00 0.00 0.0%i

NCLB: Title 1, Part A, Basic Grants Low-

Income and Neglected 3010 8290 0.00 0.00 0.0%

NCLB: Title 1, Part D, Local Delinquent

Programs 3025 8290 0.00 0.00 0.0%

NCLB: Title II, Part A, Teacher Quality 4035 8290 0.00 0.00 0.0%

NCLB: Title III, Immigrant Education

Program 4201 8290 0.00 0.00 0.0%

NCLB: Title III, Limited English Proficient

(LEP) Student Program 4203 8290 0.00 0.00 0.0%

NCLB: Title V, Part B, Public Charter

Schools Grant Program (PCSGP) 4610 8290 0.00 0.00 0.0%

3012-3020, 3030-3199, Other No Child Left Behind 4036-4126, 5510 8290 0.00 0.00 0.0%

Vocational and Applied Technology Education 3500-3699 8290 0.00 0.00 0.0%

Safe and Drug Free Schools 3700-3799 8290 0.00 0.00 0.0%

All Other Federal Revenue All Other 8290 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 33,336.00 33,336.00 0.0%

Califomia Dept of Education SACS Financial Reporting Software - 2016.2.0 File: fund-b (Rev 03/08/2016) Page 5 Printed: 7/28/2016 11:31 AM




Form 62

2015-16 2016-17 Percen t iDesc r i p t i on Resource Codes Ob iec t C o d e s Unaud i ted Ac tua l s B u d q e t D i f fe rence

OTHER STATE REVENUE

Other State Apport ionments

Special Education IVlaster Plan

Current Year 6500 8311 0.00 0.00 0.0%

Prior Years 6500 8319 0.00 0.00 0.0%

All Other State Apport ionments - Current Year All Other 8311 0.00 0.00 0.0%

1 All Other State Apport ionments - Prior Years All Other 8319 0.00 0.00 0.0%

Child Nutrition Programs 8520 0.00 0.00 0.0%

Mandated Costs Reimbursements 8550 95,150.00 53,187.00 - 4 4 . 1 %

Lottery - Unrestricted and Instructional Materials 8560 43,079.81 35,384.00 -17 .9%

After School Education and Safety (ASES) 6010 8590 0.00 0.00 0.0%

Charter School Facility Grant 6030 8590 0.00 0.00 0.0%!

Drug/Alcohol/Tobacco Funds 6690 8590 0.00 0.00 0.0%

California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.0%

Career Technical Education Incentive

Grant Program 6387 8590 0.00 0.00 0.0%

Specialized Secondary 7370 8590 0.00 0.00 0.0%

Quality Education Investment Act 7400 8590 0.00 0.00 0.0%

Common Core State Standards

Implementation Funds 7405 8590 0.00 0.00 0.0%

All Other State Revenue All Other 8590 171,664.55 116,342.00 -32.2%

TOTAL, OTHER STATE REVENUE 309,894.36 204,913.00 -33 .9%

California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: fund-b (Rev 03/08/2016) Page 6 Printed: 7/28/2016 11:31 AM




Form 62



Percent Difference

OTHER LOCAL REVENUE

Sales

Sale of Equipment/Supplies 8631 0.00 0.00 0.0%

Sale of Publications 8632 0.00 0.00 0.0%

Food Service Sales 8634 0.00 0.00 0.0%

All Other Sales 8639 0.00 0.00 0.0%

Leases and Rentals 8650 0.00 0.00 0.0%

Interest 8660 3,397.08 750.00 -77.9%

Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.0%

Fees and Contracts

Child Development Parent Fees 8673 0.00 0.00 0.0%

Transportat ion Fees From

Individuals 8675 0.00 0.00 0.0%|

Interagency Services 8677 0.00 0.00 0.0%l

All Other Fees and Contracts 8689 0.00 0.00 0.0%

All Other Local Revenue 8699 9,811.46 0.00 -100.0%

Tuition 8710 0.00 0.00 0.0%

All Other Transfers In 8781-8783 0.00 0.00 0.0%

Transfers of Apport ionments

Special Education SELPA Transfers

From Districts or Charter Schools 6500 8791 0.00 0.00 0.0%

From County Offices 6500 8792 47,926.82 52,594.00 9.7%

From JPAs 6500 8793 0.00 0.00 0.0%

Other Transfers of Apport ionments

From Districts or Charter Schools All Other 8791 0.00 0.00 0.0%

From County Offices All Other 8792 0.00 0.00 0.0%

From JPAs All Other 8793 0.00 0.00 0.0%

All Other Transfers In from All Others 8799 0.00 0.00 0.0%

TOTAL, OTHER LOCAL REVENUE 61,135.36 53,344.00 -12 .7%

TOTAL, REVENUES 1,955,031.72 1,761,138.00 -9 .9%

Califomia Dept of Education SACS Financial Reporting Software - 2016.2.0 File: fund-b (Rev 03/08/2016) Page? Printed: 7/28/2016 11:31 AM




Form 62

D e s c r i p t i o n Resource Codes Ob jec t Codes 2015-16

Unaud i t ed A c t u a l s 2016-17 B u d q e t

Percen t D i f fe rence

CERTIFICATED SALARIES

Certif icated Teachers' Salaries 1100 481,443.03 459,050.00 -4 .7%

Certif icated Pupil Support Salaries 1200 40,275.00 40,500.00 0.6%

Certif icated Supervisors' and Administrators' Salaries 1300 128,614.08 138,903.00 8.0%

Other Certif icated Salaries 1900 72,000.00 72,000.00 0.0%

TOTAL, CERTIFICATED SALARIES 722,332.11 710,453.00 -1 .6%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 0.00 0.00 0.0%:

Classified Support Salaries 2200 0.00 0.00 0.0%

Classified Supervisors' and Administrators' Salaries 2300 0.00 0.00 0.0%

Clerical, Technical and Off ice Salaries 2400 101,525.80 87,434.00 -13.9%

Other Classif ied Salaries 2900 0.00 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 101,525.80 87,434.00 -13.9%

E M P L O Y E E BENEFITS

STRS 3101-3102 71,589.66 84,280.00 17.7%

PERS 3201-3202 9,711.58 12,143.00 25 .0%

OASDI/Medicare/Alternative 3301-3302 18,082.55 16,933.00 -6 .4%

Health and Welfare Benefits 3401-3402 90,457.83 110,099.00 21.7%

Unemployment Insurance 3501-3502 594.46 399.00 -32.9%

Workers ' Compensation 3601-3602 9,947.42 9,630.00 -3 .2%

OPEB, Al located 3701-3702 0.00 0.00 0.0%

OPEB, Act ive Employees 3751-3752 0.00 0.00 0.0%

Other Employee Benefits 3901-3902 0.00 0.00 0.0%

TOTAL, EMPLOYEE BENEFITS 200,383.50 233,484.00 16.5%

B O O K S A N D SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.0%

Books and Other Reference Materials 4200 0.00 0.00 0.0%

Materials and Supplies 4300 84,894.58 77,504.00 -8 .7%

Noncapitalized Equipment 4400 69,708.56 9,500.00 -86.4%

Food 4700 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 154,603.14 87,004.00 -43.7%

California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: fund-b (Rev 03/08/2016) Page 8 Printed: 7/28/2016 11:31 AM




Form 62


Unaudited Actuals 2016-17 Budqet

Percent Difference

SERVICES AND OTHER OPERATING EXPENSES

Subagreements for Services 5100

Travel and Conferences 5200

Dues and Memberships 5300

Insurance 5400-5450

Operations and Housekeeping Services 5500

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600

Transfers of Direct Costs 5710

Transfers of Direct Costs - Interfund 5750

Professional/Consulting Services and

Operating Expenditures 5800

Communications 5900

TOTAL, SERVICES A N D OTHER OPERATING EXPENSES

13,450.46 0.00 -100.0%





Insurance 5400-5450







Communications 5900


19,852.19 19,113.00 -3 .7%





Insurance 5400-5450







Communications 5900


4,201.50 4,217.00 0.4%





Insurance 5400-5450







Communications 5900


15,059.00 15,383.00 2.2%





Insurance 5400-5450







Communications 5900


3,584.23 4,930.00 37.5%





Insurance 5400-5450







Communications 5900


106,221.68 112,238.00 5.7%





Insurance 5400-5450







Communications 5900


0.00 0.00 0.0%





Insurance 5400-5450







Communications 5900


0.00 0.00 0.0%





Insurance 5400-5450







Communications 5900


492,059.62 449,655.00 -8 .6%





Insurance 5400-5450







Communications 5900


7,403.19 7,267.00 -1 .8%





Insurance 5400-5450







Communications 5900

TOTAL, SERVICES A N D OTHER OPERATING EXPENSES 661,831.87 612,803.00 -7 .4%

DEPRECIATION

Depreciation Expense 6900

TOTAL, DEPRECIATION

3,166.07 3,166.00 0.0%

DEPRECIATION

Depreciation Expense 6900

TOTAL, DEPRECIATION 3,166.07 3,166.00 0.0%

OTHER OUTGO (excluding Transfers of Ind i rec t Costs)

Tuition

Tuition for Instruction Under Interdistrict

Attendance Agreements 7110

Tuition, Excess Costs, and/or Deficit Payments

Payments to Districts or Charter Schools 7141

Payments to County Off ices 7142

Payments to JPAs 7143

Other Transfers Out

All Other Transfers 7281-7283

All Other Transfers Out to All Others 7299

Debt Service

Debt Service - Interest 7438

TOTAL, OTHER O U T G O (excluding Transfers of Indirect Costs)

0.00 0.00 0.0%


Tuition







Other Transfers Out



Debt Service



0.00 0.00 0.0%


Tuition







Other Transfers Out



Debt Service



0.00 0.00 0.0%


Tuition







Other Transfers Out



Debt Service



0.00 0.00 0.0%


Tuition







Other Transfers Out



Debt Service



0.00 0.00 0.0%!


Tuition







Other Transfers Out



Debt Service



0.00 0.00 0.0%


Tuition







Other Transfers Out



Debt Service



0.00 0.00 0.0%


Tuition







Other Transfers Out



Debt Service


TOTAL, OTHER O U T G O (excluding Transfers of Indirect Costs) 0.00 0.00 0.0%

Califomia Dept of Education SACS Financial Reporting Software - 2016.2.0 File: fund-b (Rev 03/08/2016) Pages Printed: 7/28/2016 11:31 AM




Form



Percent Difference

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs 7310

Transfers of Indirect Costs - Interfund 7350

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

0.00 0.00 0.0%




TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

0.00 0.00 0.0%




TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 0.00 0.00 0.0%

TOTAL, EXPENSES 1,843,842.49 1,734,344.00 -5 .9%

Califomia Dept of Education SACS Financial Reporting Software - 2016.2.0 File: fund-b (Rev 03/08/2016) Page 10 Printed: 7/28/2016 11:31




Form 62


Unaud i ted Actuals 2016-17 Budget

Percent Difference

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

Other Autf iorized Interfund Transfers In 8919

(a) TOTAL, INTERFUND TRANSFERS IN

0.00 0.00 0.0%

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

Other Autf iorized Interfund Transfers In 8919

(a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.0%

INTERFUND TRANSFERS O U T

Other Authorized Interfund Transfers Out 7619

(b) TOTAL, INTERFUND TRANSFERS OUT

0.00 0.00 0.0%

INTERFUND TRANSFERS O U T

Other Authorized Interfund Transfers Out 7619

(b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES

Other Sources

Transfers from Funds of

Lapsed/Reorganized LEAs 8965

All Other Financing Sources 8979

(c) TOTAL, SOURCES

0.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES

Other Sources




(c) TOTAL, SOURCES

0.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES

Other Sources




(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES

Transfers of Funds from


All Other Financing Uses 7699

(d) TOTAL, USES

0.00 0.00 0.0%

USES




(d) TOTAL, USES

0.00 0.00 0.0%

USES




(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980

Contributions from Restricted Revenues 8990

(e) TOTAL, CONTRIBUTIONS

0.00 : 0.00 0.0%

CONTRIBUTIONS



(e) TOTAL, CONTRIBUTIONS

o.do 0.00 0.0%

CONTRIBUTIONS



(e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES

(a - b + c - d + e) 0.00 0.00 0.0%




Expenses by Function 56 10561 0122713

Form 62

Description Function Codes Object Codes 2015-16


Percent Difference

A. REVENUES

1) LCFF Sources 8010-8099 1,550,666,00 1,469,545.00 -5 .2%

2) Federai Revenue 8100-8299 33,336.00 33,336.00 0.0%

3) Other State Revenue 8300-8599 309,894.36 204,913.00 -33 .9%

4) Other Local Revenue 8600-8799 61,135.36 53,344.00 -12 .7%

5) TOTAL, REVENUES 1,955,031.72 1,761,138.00 -9 .9%

B. EXPENSES (Objects 1000-7999)

1) Instruction 1000-1999 1,033,369.78 923,259.00 -10.7%

2) Instruction - Related Services 2000-2999 523,778.34 517,908.00 - 1 . 1 %

3) Pupil Services 3000-3999 45,191.34 45,161.00 - 0 . 1 %

4) Ancil lary Services 4000-4999 0.00 0.00 0.0%

5) Community Services 5000-5999 0.00 0.00 0.0%

6) Enterprise 6000-6999 0.00 0.00 0.0%

7) General Administration 7000-7999 128,380.15 128,968.00 0.5%

8) Plant Services 8000-8999 113,122.88 119,048.00 5.2%

9) Other Outgo 9000-9999 Except

7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENSES 1,843,842.49 1,734,344.00 -5 .9%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES {A5 - BIO) 111,189.23 26,794.00 -75.9%



a) Transfers In 8900-8929 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


a) Sources 8930-8979 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0:00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.0%

Califomia Dept of Education SACS Financial Reporting Software - 2016.2.0 File: fund-b (Rev 03/08/2016) Page 1 Printed: 7/28/2016 11:31AM



Expenses by Function 56 10561 0122713

Form 62

Desc r i p t i on F u n c t i o n Codes Ob jec t Codes 2015-16

Unaud i ted Ac tua l s 2016-17 B u d g e t

Percen t D i f f e rence

E. NET INCREASE (DECREASE) IN

NET POSITION (C + D4) 111,189.23 26,794.00 -75.9%

F. NET POSITION

1) Beginning Net Position

a) As of July 1 - Unaudited 9791 440,474.39 551,663.62 25 .2%

b) Audit Adjustments 9793 0.00 0.00 0.0%

c ) A s of July 1 - Audited (F1a + F1b) 440,474.39 551,663.62 25 .2%

d) Other Restatements 9795 0.00 0.00 0.0%

e) Adjusted Beginning Net Position (F1c + F i d ) 440,474.39 551,663.62 25 .2%

2) Ending Net Position, June 30 (E + F i e ) 551,663.62 578,457.62 4 .9%

Components of Ending Net Position

a) Net Investment in Capital Assets 9796 150,392.00 144,917.00 -3 .6%

b) Restricted Net Position 9797 14,305.20 22,320.20 56 .0%

c) Unrestricted Net Position 9790 386,966.42 411,220.42 6.3%


River Oai<s A c a d e m y Ventura County Of f ice of Educat ion Ventura County

Unaudi ted Actua ls Char ter Schoo ls Enterpr ise Fund

Exhibi t : Restr icted Net Posi t ion Detai l

56 10561 0122713 Form 62

Resource Description

2015-16 2016-17

Unaudited Actuals Budget

6264

6300

9010

Total, Restricted Net Position

12,906.00

278.84

1,120.36

14,305.20

12,906.00

8,293.84

1,120.36

22,320.20

Cal i forn ia Dept of Educat ion S A C S Financia l Repor t ing Sof tware - 2016.2 .0 File: f und -b (Rev 11/14/2012) Page 1 Pr inted: 7 /28 /2016 11:31 A M

Average Daily Attendance

River Oai<s Academy 2015-16 Unaudited Actuals Ventura County Office of Education AVERAGE DAILY ATTENDANCE 56 10561 0122713 Ventura County FormA

Description

2015-16 Unaudited Actuals 2016-17 Budget

Description P-2 ADA Annual ADA Funded ADA Estimated P-2

ADA Estimated

Annual ADA Estimated

Funded ADA 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. 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.

1. Total Charter School Regular ADA 2. Charter School County Program Alternative

Education ADA a. County Group Home and Institution Pupils b. Juvenile Halls, Homes, and Camps c. Probation Referred, On Probation or Parole,

Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)]












Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] 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 0.00

3. Charter School Funded County Program ADA a. County Community Schools b. Special Education-Special Day Class

3. Charter School Funded County Program ADA a. County Community Schools b. Special Education-Special Day Class

3. Charter School Funded County Program ADA a. County Community Schools b. Special Education-Special Day Class c. Special Education-NPS/LCI d. Special Education Extended Year e. Other County Operated Programs:

Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natural Resource Conservation Schools

f. Total, Charter School Funded County Program ADA (Sum of Lines C3a through C3e)

4. TOTAL CHARTER SCHOOL ADA (Sum of Lines C1, C2d, and C3f)

c. Special Education-NPS/LCI d. Special Education Extended Year e. Other County Operated Programs:












0.00 0.00 0.00 0.00 0.00 0.00




4. TOTAL CHARTER SCHOOL ADA (Sum of Lines C1, C2d, and C3f) 0.00 0.00 0.00 0.00 0.00 0.00

FUND 09 or 62: Charter School ADA corresponding to SACS financial data reported in Fund 09 or Fund 62.




Alternative Education ADA (Sum of Lines C6a through C6c)





206.26 206.49 206.26 187.19 187.19 187.19 5. Total Charter School Regular ADA 6. Charter School County Program Alternative








































0.00 0.00 0.00 0.00 0.00 0.00

















1









1

































0.00 0.00 0.00 0.00 0.00 0.00








8. TOTAL CHARTER SCHOOL ADA (Sum of Lines C5, C6d, and C7f) 206.26 206.49 206.26 187.19 187.19 187.19

9. TOTAL CHARTER SCHOOL ADA Reported in Fund 01, 09, or 62 (Sum of Lines C4 and C8) 206.26 206.49 206.26 187.19 187.19 187.19

California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: ada (Rev 02/03/2016) Page 1 of 1 Printed: 7/28/2016 11:31 AlVl

Schedule of Capital Assets


Unaudited Actuals 2015-16 Unaudited Actuals Schedule of Capital Assets

56 10561 0122713 Form ASSET

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-type activity capital assets, net

Unaudited Audit Audited Balance Adjustments/ Balance Ending Balance

July 1 Restatements Julyl Increases Decreases June 30

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 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

15,830.36 15,830.36 15,830.36

15,830.36 0.00 15,830.36 0.00 0.00 15,830.36

0.00 0.00

0.00 0.00

(791.52) (791.52) (3,166.07) (3,957.59)

(791.52) 0.00 (791.52) (3,166.07) 0.00 (3,957.59)

15,038.84 0.00 15,038.84 (3,166.07) 0.00 11,872.77

15,038.84 0.00 15,038.84 (3,166.07) 0.00 11,872.77

California Dept of Education SAGS Financial Reporting Softw/are - 2016.2.0 File: asset (Rev 01/27/2009) Page 1 of 1 Printed: 7/28/2016 11:31 AlVI

Schedule of Long-Term Liabilities


Unaudited Actuals 2015-16 Unaudited Actuals

Schedule of Long-Term Liabilities 5610561 0122713

Form DEBT

Unaudited Balance

July 1

Audit Adjustments/ Restatements

Audited Balance

J u l y l Increases Decreases Ending Balance

June 30 Amounts Due Within

One Year

Governmental Activities:

General Obligation Bonds Payable 0.00 0.00 State School Building Loans Payable 0.00 0.00 Certificates of Participation Payable 0.00 0.00 Capital Leases Payable 0.00 0.00 Lease Revenue Bonds Payable 0.00 0.00 Other General Long-Term Debt 0.00 0.00 Net Pension Liability 0.00 0.00 Net OPEB Obligation 0.00 0.00 Compensated Absences Payable 0.00 0.00

Governmental activities long-term liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Business-Type Activities:

General Obligation Bonds Payable 0.00 0.00 State School Building Loans Payable 0.00 0.00 Certificates of Participation Payable 0.00 0.00 Capital Leases Payable 0.00 0.00 Lease Revenue Bonds Payable 0.00 0.00 Other General Long-Term Debt 0.00 0.00 Net Pension Liability 0.00 0.00 Net OPEB Obligation 0.00 0.00 Compensated Absences Payable 0.00 0.00

Business-type activities long-term liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00

California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: debt (Rev 06/22/2015) Page 1 of 1 Printed: 7/28/2016 11:32AIV1

Indirect Cost Rate Worksheet


Unaudited Actuals 2015-16 Unaudited Actuals

Indirect Cost Rate Worksheet 56 10561 0122713

Form ICR

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 OOOO and 9000) 0.00

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 OOOO and 9000, Object 5800. 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.

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 OOOO & 9000) 1,024,241.41

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) 0.00%

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

California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: icr (Rev 11/22/2013) Page 1 of 3 Printed: 7/28/2016 11:32 AM

River Oaks Academy Unaudited Actuals Ventura County Office of Education 2015-16 Unaudited Actuals 56 10561 0122713 Ventura County Indirect Cost Rate Workstieet Form ICR

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) 74,245.04

2. Centralized Data Processing, less portion charged to restricted resources or specific goals (Function 7700, objects 1000-5999, minus Line 810) 0.00

3. External Financial Audit - Single Audit (Function 7190, resources 0000-1999, goals O O O O and 9000, objects 5000-5999)

12,373.09 4. Staff Relations and Negotiations (Function 7120, resources 0000-1999,

goals O O O O and 9000, objects 1000-5999) Q Q Q

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) 0.00 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 A I through A7a, minus Line A7b) 86,618.13 9. Carry-Fonward Adjustment (Part IV, Line F) (33,346.69)

10. Total Adjusted Indirect Costs (Line A8 plus Line A9) 53,271.44

B. Base Costs

1. Instruction (Functions 1000-1999, objects 1000-5999 except 5100) 1,016,753.25

2. Instruction-Related Services (Functions 2000-2999, objects 1000-5999 except 5100) 523,778.34

3. Pupil Services (Functions 3000-3999, objects 1000-5999 except 5100) 45,191.34

4. Ancillary Services (Functions 4000-4999, objects 1000-5999 except 5100) 0.00

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) 4 . ] 0 2

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 O O O O 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 O O O O and 9000, objects 1000-5999) 0.00

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) 9,949.23

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) 103,173.65 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) 0.00

16. Cafeteria (Funds 13 and 61, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 0.00

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 B l through 812 and Lines 813b through 817, minus Line 813a) 1,740,607.83

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) 4.98%

Preliminary Proposed Indirect Cost Rate (For final approved fixed-wlth-carry-forward rate for use in 2017-18 see www.cde.ca.gov/fg/ac/ic) (Line A10 divided by Line 818) 3.06%


River Oal<s Academy Unaudited Actuals Ventura County Office of Education 2015-16 Unaudited Actuals 56 10561 0122713 Ventura County Indirect Cost Rate Worksheet Form ICR

Part IV - Carry-forward Adjustment

The carry-fonward 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-fonA/ard 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) 86,618.13

B. Carry-forward adjustment from prior year(s)

1. Carry-fonward adjustment from the second prior year 8,317.98

2. Carry-fonward 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-fon/vard adjustment from prior years, minus (approved indirect

cost rate (7.37%) times Part III, Line B18); zero if negative 0.00

2. Over-recovery: Part III, Line A8, plus carry-fon/vard adjustment from prior years, minus the lesser of (approved indirect cost rate (7.37%) times Part III, Line B18) or (the highest rate used to recover costs from any program (7.37%) times Part III, Line B18); zero if positive (33,346.69)

D. Preliminary carry-forward adjustment (Line C1 or C2) (33,346.69)

E. Optional allocation of negative carry-forward adjustment over more than one year

Where a negative carry-fon/vard 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-fonward adjustment be allocated over more than one year. Where allocation of a negative carry-fonward 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-fonward adjustment is applied to the current year calculation: 3.06%

Option 2. Preliminary proposed approved rate (Part III, Line D) if one-half of negative carry-forward adjustment ($-16,673.35) is applied to the current year calculation and the remainder ($-16,673.34) is deferred to one or more future years: 4.02%

Option 3. Preliminary proposed approved rate (Part III, Line D) if one-third of negative carry-fon/vard adjustment ($-11,115.56) is applied to the current year calculation and the remainder ($-22,231.13) is deferred to one or more future years: 4.34%

LEA request for Option 1, Option 2, or Option 3

F. Carry-forward adjustment used in Part III, Line A9 (Line D minus amount deferred if Option 2 or Option 3 is selected) (33,346.69)


River Oal<s Academy Unaudited Actuals Ventura County Office of Education 2015-16 Unaudited Actuals Ventura County Exhibit A: Indirect Cost Rates Charged to Programs

56 10561 0122713 Form ICR

Approved indirect cost rate: 7.37%

Highest rate used in any program: 7.37%

Fund Resource

Eligible Expenditures (Objects 1000-5999

except Object 5100) Indirect Costs Charged

(Objects 7310 and 7350) Rate Used

62 3310 31,047.77 2,288.23 7.37% 62 6382 136,559.16 10,064.41 7.37% 62 6500 43,070.06 3,174.26 7.37%

California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: icr (Rev 03/16/2012) Page 1 of 1 Printed: 7/28/2016 11:32 A M

Lottery Report

Unaudited Actuals 2015-16 Unaudited Actuals 56 10561 0122713

LOTTERY R E P O R T Form L Revenues, Expenditures and

Ending Balances - Al l Funds

Description Object Codes

Lottery: Unrestricted

(Resource 1100)

Transferred to Other Resources for Expenditure

Lottery: Instructional

IVIaterials (Resource 6300)* Totals

A. AMOUNT AVAILABLE FOR THIS FISCAL YEAR 1. Adjusted Beginning Fund Balance 9791-9795 6,657.34 2,618.67 9,276.01

2. State Lottery Revenue 8560 32,079.45 11,000.36 43,079.81

3, Othier Local Revenue 8600-8799 0.00 0.00 0.00

4. Transfers from Funds of Lapsed/Reorganized Districts 8965 0.00 " 0 0 0.00

5. Contributions from Unrestricted Resources (Total must be zero) 8980 0.00 0.00

6. Total Available (Sum Lines A1 tfirougti A5) 38,736.79 0.00 13,619.03 52,355.82

B. EXPENDITURES AND OTHER FINANCING USES 1. Certificated Salaries 1000-1999 0.00 0.00

2. Classified Salaries 2000-2999 0.00 0.00

3. Employee Benefits 3000-3999 0.00 0.00

4. Bool<s and Supplies 4000-4999 0.00 13,340.19 13,340.19

5. a. Services and Other Operating Expenditures (Resource 1100) 5000-5999 0.00 0.00

b. Services and Other Operating Expenditures (Resource 6300)

c. Duplicating Costs for Instructional Materials (Resource 6300)

5000-5999, except 5100, 5710, 5800

5100, 5710, 5800 6. Capital Outlay 6000-6999 0.00 0.00

7. Tuition 7100-7199 0.00 0.00 8. Interagency Transfers Out

a. To Other Districts, County Offices, and Charter Schools

7211,7212,7221, 7222,7281,7282 0.00 0.00

b. To JPAs and All Others 7213,7223, 7283,7299 0.00 0.00

9. Transfers of Indirect Costs 7300-7399 10. Debt Service 7400-7499 0.00 0.00 11, All Other Financing Uses 7630-7699 0.00 0.00 12. Total Expenditures and Other Financing Uses

(Sum Lines Bl through B11 ) 0.00 0.00 13,340.19 13,340.19

C. ENDING BALANCE (Must equal Line AS minus Line B12) 979Z 38,736.79 0.00 278.84 39,015.63

D. COIVIIVIENTS:

Data f rom t i l ls report wi l l be used to prepare a report to the Legislature as required by Control Sect ion 24.60 of the Budget Ac t .

•Pursuant to Government Code Sect ion 8880.4(a)(2)(B) and the definit ion in Education Code Sect ion 60010(h), Resource 6300 funds are to be used for the

purchase of instructional materials only. Any amounts in the shaded cells of this co lumn should be reviewed for appropriateness.

River Oal<s Academy Ventura County Off ice of Educat ion Ventura County

California Dept of Educat ion S A C S Financial Reporting Sof tware - 2016.2.0 File: lot (Rev 02/24/2016) Page 1 of 1 Pr inted: 7/28/2016 11:35 A M

No Child Left Behind Maintenance of Effort

River Oal<s Academy Unaudited Actuals Ventura County Office of Education 2015-16 Unaudited Actuals Ventura County No Child Left Behind Maintenance of Effort Expenditures

56 10561 0122713 Form NCMOE

Section 1 - Expenditures Funds 01, 09, and 62 2015-16

Expenditures Section 1 - Expenditures Goals Functions Objects 2015-16

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. Interfund 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 I 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

(Line A minus lines B and CIO, plus lines D1 and D2)

Al l Al l 1000-7999 1,843,842.49 A. Total state, federal, and local expenditures (all resources)






2. Capital Outlay

3. Debt Service




7. Nonagency











Al l Al l 1000-7999 33,336.00







2. Capital Outlay

3. Debt Service




7. Nonagency











All 5000-5999 1000-7999 0.00







2. Capital Outlay

3. Debt Service




7. Nonagency











Al l except 7100-7199

Al l excep t 5000 -5999 6000-6999 3,166.07







2. Capital Outlay

3. Debt Service




7. Nonagency











All 9100

5400-5450 , 5800, 7430 -

7439 0.00







2. Capital Outlay

3. Debt Service




7. Nonagency











All 9200 7200-7299 0.00







2. Capital Outlay

3. Debt Service




7. Nonagency











All 9300 7600-7629 0.00







2. Capital Outlay

3. Debt Service




7. Nonagency











All

9100 7699

0.00







2. Capital Outlay

3. Debt Service




7. Nonagency











All 9200 7651 0.00







2. Capital Outlay

3. Debt Service




7. Nonagency











7100-7199

Al l excep t 5000-5999 , 9000-9999 1000-7999 0.00







2. Capital Outlay

3. Debt Service




7. Nonagency











All Al l 8710 0.00







2. Capital Outlay

3. Debt Service




7. Nonagency











Manual ly en tered. Must not inc lude expendi tures in l ines B, 0 1 - 0 8 , D 1 , or

D2.







2. Capital Outlay

3. Debt Service




7. Nonagency











3,166.07







2. Capital Outlay

3. Debt Service




7. Nonagency











Al l Al l

1000-7143,

7300-7439

m inus 8000-8699 0.00







2. Capital Outlay

3. Debt Service




7. Nonagency











Manual ly en te red . Must not inc lude expendi tures in l ines A or D 1 .







2. Capital Outlay

3. Debt Service




7. Nonagency










(Line A minus lines B and CIO, plus lines D1 and D2) 1,807,340.42

California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: ncmoe (Rev 03/18/2015) Page 1 Printed: 7/28/2016 11:35 AM

River Oal<s Academy Unaudited Actuals Ventura County Office of Education 2015-16 Unaudited Actuals 56 10561 0122713 Ventura County No Child Left Behind Maintenance of Effort Expenditures Form NCMOE

Section II - Expenditures Per ADA

2015-16 Annual ADA/

E x p s . Per ADA

A. Average Daily Attendance

(Form A, Annual ADA column, Line 09)

B. Expenditures per ADA (Line I.E divided by Line II.A)

206.49

A. Average Daily Attendance

(Form A, Annual ADA column, Line 09)

B. Expenditures per ADA (Line I.E divided by Line II.A) 8,752.68

Section III - MOE Calculation (For data collection only. Final determination will be done by C D E ) Total Per ADA

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 NCLB covered programs in FY 2017-18 may

be reduced by the lower of the two percentages)

1,280,659.51 7,255.86














0.00 0.00














1,280,659.51 7,255.86














1,152,593.56 6,530.27














1,807,340.42 8,752.68














0.00 0.00














MOE Met













be reduced by the lower of the two percentages) 0.00% 0.00%


River Oal<s Academy Unaudited Actuals Ventura County Office of Education 2015-16 Unaudited Actuals 56 10561 0122713 Ventura County No Child Left Behind Maintenance of Effort Expenditures Form NCMOE

S E C T I O N IV - Detail of Adjustments to Base Expenditures (used in Section III, Line A.1)

Description of Adjustments Total

Expenditures Expenditures

Per ADA

Total adjustments to base expenditures 0.00 0.00


Program Cost Reports

River Oaks Academy Unaudited Actuals Ventura County Office of Education 2015-16 56 10561 0122713 Ventura County General Fund and Charter Schools Funds Form P C R A F

Program Cost Report Schedule of Allocation Factors (AF) for Support Costs

Teacher Full-Time E Classroom Units 1 Punils TransnnrteH 1 1 Lihrary, Media.

Instructional Supervision | Technology and Other and Administration 1 Instructional Resources

(Functions 2100-2200) (Functions 2420-2495)

School Administration (Function 2700)

Pupil Support Services (Functions 3100-3199 &

3900)

Plant Maintenance and Operations

(Functions 8100-8400)

Facilities Rents and Leases

(Function 8700) Pupil Transportation

(Function 3600)

A. Amount of Undistributed Expenditures, Funds 01, 09, and 62,

Goals OOOO and 9000 (will be allocated based on factors input) 0.00 0.00 437.275.30 0.00 9.949.23 103,173.65 0.00

B. Enter Allocation Factor(s) by Goal:

(Note: Allocation factors are only needed for a column i f

there are undistributed expenditures in line A.)

Instructional Goals Description

0001 Pre-Kindergarten

FTE Factor(s) FTE Factor(s) FTE Factor(s) FTE Factor(s) CO Factor(s) CUFactor(s) PT Factoids)

1110 Regular Education, K-12

3100 Alternative Schools

3300 Independent Study Centers 7.29 6.82 6.82

3400 Opportunity Schools

3500 County Community Schools

3550 Commimity Day Schools i

3600 Juvenile Courts

3700 Specialized Secondary Programs

3800 Career Technical Education

4110 Regular Education, Adult

4610 Adult Independent Study Centers

4620 Adult Correctional Education

4630 Adult Career Technical Education

4760 Bilingual

4850 Migrant Education 1

4900 Other Supplemental Education i

5000-5999 Special Education (allocated to 5001) 0.33 0.01 0.01

6000 ROC/P

Other Goals Description

7110 Nonagency - Educational

7150 Nonagency - Other

8100 Community Services

8500 Child Care and Development Services

8600 County Services to Districts

Other Funds Description

Adult Education (Fund 11)

Child Development (Fund 12)

Cafeteria (Funds 13 & 61)

C. Total Allocation Factors 0.00 0.00 1

7.62 ' 0.00 6.83 6.83 0.00

California Dept of Education S A C S Financial Reporting Software - 2016.2.0 File: pcraf (Rev 05/05/2016) Page 1 of 1 Printed: 7/28/2016 11:35 AM

River Oal<s Academy Unaudited Actuals Ventura County Office of Education 2015-16 56 10561 0122713 Ventura County General Fund and Charter Schools Funds Form PCR

Program Cost Report

Goal Program/Activity

Direct Costs Central Admin Costs

;col. 3 X Sch. CAC line E Column 4

Other Costs (Schedule OC)

Column 5

Total Costs by Program

(col. 3 + 4 + 5) Column 6 Goal Program/Activity

Direct Charged (Schedule DCC)

Column 1

Allocated (Schedule AC)

Column 2

Subtotal (col. 1 + 2) Column 3

Central Admin Costs

;col. 3 X Sch. CAC line E Column 4

Other Costs (Schedule OC)

Column 5

Total Costs by Program

(col. 3 + 4 + 5) Column 6

Instructional Goals 0001 Pre-Kindergarten 0.00 0.00 0.00 0.00 0.00 1110 Regular Education, K-12 55,141.39 0.00 55,141.39 4,126.62 59,268.01 3100 Alternative Schools 0.00 0.00 0.00 0.00 0.00 3300 Independent Study Centers 1,034,122.44 531,295.43 1,565,417.87 117,151.26 1,682,569.13 3400 Opportunity Schools 0.00 0.00 0.00 0.00 0.00 3500 County Community Schools 0.00 0.00 0.00 0.00 0.00 3550 Community Day Schools 0.00 0.00 0.00 0.00 0.00 3600 Juvenile Courts 0.00 0.00 0.00 0.00 0.00 3700 Specialized Secondary Programs 0.00 0.00 0.00 0.00 0.00 3800 Career Technical Education 0.00 0.00 0.00 0.00 0.00 4110 Regular Education, Adult 0.00 0.00 0.00 0.00 0.00 4610 Adult Independent Study Centers 0.00 0.00 0.00 0.00 0.00 4620 Adult Correctional Education 0.00 0.00 0.00 0.00 0.00 4630 Adult Career Technical Education 0.00 0.00 0.00 0.00 0.00 4760 Bilingual 0.00 0.00 0.00 0.00 0.00 4850 Migrant Education 0.00 0.00 0.00 0.00 0.00 4900 Other Supplemental Education 0.00 0.00 0.00 0.00 0.00

5000-5999 Special Education 75,800.33 19,102.75 94,903.08 7,102.27 102,005.35 6000 Regional Occupational Ctr/Prg (ROC/P) 0.00 0.00 0.00 0.00 0.00

Other Goals 7110 Nonagency - Educational 0.00 0.00 0.00 0.00 0.00 7150 Nonagency - Other 0.00 0.00 0.00 0.00 0.00 8100 Community Services 0.00 0.00 0.00 0.00 0.00 8500 Child Care and Development Services 0.00 0.00 0.00 0.00 0.00 8600 County Services to Districts 0.00 0.00 0.00 0.00 0.00

Other Costs Food Services 0.00 0.00

— Enterprise 0.00 0.00 — Facilities Acquisition & Construction 0.00 0.00 — Other Outgo 0.00 0.00

Other Funds

Adult Education, Cliild Development, Cafeteria, Foundation ([Column 3 + CAC, line C51 times CAC, line E) 0.00 0.00 0.00 0.00 Indirect Cost Transfers to Other Funds (Net of Funds 01, 09, 62, Function 7210, Object 7350) 0.00 0.00

— Total County School Service and Charter Schools Funds Expenditures 1,165,064.16 550,398.18 1,715,462.34 128,380.15 0.00 1,843,842.49

Cal i forn ia Dept of Educat ion S A C S Financia l Repor t ing Sof tware - 2016 .2 .0 Fi le: per (Rev 05 /05 /2016) Page 1 Pr in ted: 7 /28/2016 11:35 A M

River Oal^s Academy Unaudited Actuals Ventura County Office of Education 2015-16 56 10561 0122713 Ventura County General Fund and Ctiarter Schools Funds Form PCR

Program Cost Report Schedule of Direct Charged Costs (DCC)

Goal Type of Program

Instruction


Instractional Supervision and Administration


Lihrary, Media, Technology and

Other Instructional Resoiu"ces


School Administration

(Function 2700)

Pupil Support Services

(F unctions 3110-3160 and 3900)

Pupil Transportatior

(Function 3600)

Ancillary Services


Community Services


General Administration

(Functions 7000-7999, except

7210)*

Plant Maintenance and Operations


Facilities Rents anc Leases

(Function 8700) Total Instructional

Goals

0001 Pre-Kindergarten 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

1110 Regular Education, K-12 55.141.39 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 55.141.39

3100 Alternative Schools 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3300 Independent Study Centers 904,356.55 83.238.80 0.00 1.335.75 45.191.34 0.00 0.00 0.00 a 00 1.034,122.44

3400 Opportunity Schools 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3500 County Community Schools 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3550 Communitv Day Schools 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3600 Juvenile Courts 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3700 Specialized Secondary Programs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3800 Career Technical Education 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4110 Regular Education. Aduh 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4610 Adult Independent Study Centers 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4620 Adult Correctional Education 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4630 Adult Career Technical Education 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4760 Bilingual 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4850 Migrant Education 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4900 Other Supplemental Education 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

5000-5999 Special Education 73.871.84 0.00 0.00 1.928.49 0.00 0.00 0.00 0.00 0.00 75,800.33

6000 ROC/P 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Other Goals

7110 Nonagency - Educational 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

7150 Nonagency - Other 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

8100 Community Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

8500 Child Care and Development Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

8600 County Services to Districts 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total Direct Charged Costs 1,033.369.78 83,238.80 0.00 3.264.24 45.191.34 0.00 0.00 0.00 0.00 0.00 a 00 1.165,064.16 * Functions 7100-7199 for goals SlOO and 8500

California Dept of Education SACS Financial Reporting Software - 2016.2.0

File: per (Rev 05/05/2016) Page 1 Printed: 7/28/2016 11:35 AM

River Oaks Academy Unaudited Actuals Ventura County Office of Education 2015-16 5610561 0122712 Ventura County General Fund and Charter Schools Funds Form PCR

Program Cost Report Schedule of Allocated Support Costs (AC)

Goal Type of Program

Allocated Support Costs (Based on factors input on Form PCRAF)

Total Goal Type of Program Full-Time Equivalents Classroom Units Pupils Transported Total Instructional Goals

0001 Pre-Kindergarten 0.00 0.00 0.00 0.00 1110 Regular Education, K-12 0.00 0.00 0.00 0.00 3100 Alternative Schools 0.00 0.00 0.00 0.00 3300 Independent Study Centers 418,338.18 112,957.25 0.00 531,295.43 3400 Opportunity Schools 0.00 0.00 0.00 0.00 3500 County Community Schools 0.00 0.00 0.00 0.00 3550 Community Day Schools 0.00 0.00 0.00 0.00 3600 Juvenile Courts 0.00 0.00 0.00 0.00 3700 Specialized Secondary Programs 0.00 0.00 0.00 0.00 3800 Career Technical Education 0.00 0.00 0.00 0.00 4110 Regular Education, Adult 0.00 0.00 0.00 0.00 4610 Adult Independent Study Centers 0.00 0.00 0.00 0.00 4620 Adult Correctional Education 0.00 0.00 0.00 0.00 4630 Adult Career Technical Education 0.00 0.00 0.00 0.00 4760 Bilingual 0.00 0.00 0.00 0.00 4850 Migrant Education 0.00 0.00 0.00 0.00 4900 Other Supplemental Education 0.00 0.00 0.00 0.00

5000-5999 Special Education (allocated to 5001) 18,937.12 165.63 0.00 19,102.75 6000 ROC/P 0.00 0.00 0.00 0.00

Other Goals 7110 Nonagency - Educational 0.00 0.00 0.00 0.00 7150 Nonagency - Other 0.00 0.00 0.00 0.00 8100 Community Services 0.00 0.00 0.00 0.00 8500 Child Care and Development Svcs. 0.00 0.00 0.00 0.00 8600 County Services to Districts 0.00 0.00 0.00 0.00

Other Funds Adult Education (Fund 11) 0.00 0.00 Child Development (Fund 12) 0.00 0.00 0.00 0.00 Cafeteria (Funds 13 and 61) 0.00 0.00

Total Allocated Support Costs 437,275.30 113,122.88 0.00 550,398.18

California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: per (Rev 05/05/2016) Pagel Printed: 7/28/2016 11:35 AM

River Oal<s A c a d e m y Unaud i ted Ac tua l s Ven tu ra County Of f ice of Educa t ion 2015-16 56 10561 0122713 Ven tu ra County P rog ram Cos t Repor t Form P C R

Schedu le of Cent ra l Admin is t ra t ion Cos ts (CAC)

A. Central Administration Costs in County School Service and Charter Schools Funds Board and Supermtendent (Funds 01, 09, and 62, Functions 7100-7180, Goals 0000-6999 and

1 9000, Objects 1000-7999) 41,762.02 External Financial Audits (Funds 01, 09, and 62, Functions 7190-7191, Goals 0000-6999 and

2 9000, Objects 1000-7999) 12,373.09 Other General Administration (Funds 01, 09, and 62, Functions 7200-7600 except 7210, Goal

3 OOOO, Objects 1000-7999) 74,245.04 Centralized Data Processing (Funds 01, 09, and 62, Function 7700, Goal OOOO, Objects 1000-

4 7999) 0.00

5 Total Central Administration Costs in County School Service and Charter Schools Funds 128,380.15

B. Direct Charged and Allocated Costs in County School Service and Charter Schools Funds 1 Total Direct Charged Costs (fi-om Form PCR, Coltomn 1, Total) 1,165,064.16

2 Total Allocated Costs (firom Form PCR, Column 2, Total) 550,398.18

3 Total Direct Charged and Allocated Costs in County School Service and Charter Schools Fxinds 1,715,462.34

C. Direct Charged Costs in Other Funds 1 Aduh Education (Fund 11, Objects 1000-5999, except 5100) 0.00

2 Child Development (Fund 12, Objects 1000-5999, except 5100) 0.00

3 Cafeteria (Funds 13 & 61, Objects 1000-5999, except 5100) 0.00

4 Foundation (Funds 19 & 57, Objects 1000-5999, except 5100) 0.00

5 Total Direct Charged Costs in Other Funds 0.00

D. Total Direct Charged and Allocated Costs (B3 + C5) 1,715,462.34

E. Ratio of Central Administration Costs to Direct Charged and Allocated Costs (A5/D) 7.48%

Cal i forn ia Dept of Educat ion S A C S Financia l Repor t ing So f twa re - 2016 .2 .0 File: per (Rev 05 /24 /2011) Page 1 Pr inted: 7 /28/2016 11:35 A M

Unaudited Actuals 2015-16 56 10561 012271

General Fund and Charter Schools Funds Form PCI Program Cost Report

Schedule of Other Costs (OC)

Type of Activity

Food Services

(Function 3700)

Enterprise

(Function 6000)

Facilities Acquisition & Construction

(Function 8500)

Other Outgo

(Functions 9000-9999) Total

Food Services (Obiects 1000-5999, 6400, and 6500) 0.00 0.00

Enterprise (Objects 1000-5999, 6400, and 6500) 0.00 0.00

Facilities Acquisition & Construction (Objects 1000-6500) 0.00 0.00

Other Outgo (Objects 1000-7999) 0.00 0.00

Total Other Costs 0.00 0.00 0.00 0.00 0.00


California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: per (Rev 05/24/2011) Page 1 Printed: 7/28/2016 11:35

SEMA Report

Special Education Maintenance of Effort

Unaudited Actuals Special Education IVlaintenance of Effort 56 10561 0122713

2015-16 Actual vs. 2014-15 Actual Comparison Report SEIVIA 2015-16 Expenditures by LEA (LE-CY)

Object Code Description

Special Education,

Unspecified (Goal 5001)

Regionalized Services

(Goal 5050)

Regionalized Program

Specialist (Goal 5060)

Special Education, Infants

(Goal 5710)

Special Education, Preschool students

(Goal 5730)

Spec. Education, Ages 5-22

Severely Disabled (Goal 5750)


Nonseverely Disabled

(Goal 5770) Adjustments* Total

UNDUPLICATED PUPIL COUNT 16

TOTAL EXPENDITURES (Funds 01, 09, & 62; resources 0000-9999)

1000-1999 Certificated Salaries

2000-2999 Classified Salaries

3000-3999 Employee Benefits

4000-4999 Bool<s and Supplies

5000-5999 Services and Other Operating Expenditures 5000-6999 Capital Outlay

7130 State Special Schools 7430-7439 Debt Service

Total Direct Costs

7310 Transfers of Indirect Costs 7350 Transfers of Indirect Costs - Interfund

PCRA Program Cost Report Allocations

Total Indirect Costs and PCR Allocations

TOTAL COSTS

1.548.80 0.00 0.00 0.00 0.00 0.00 0.00 1,548.80








Total Direct Costs




TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00








Total Direct Costs




TOTAL COSTS

379.69 0.00 0.00 0.00 0.00 0.00 0.00 379.69








Total Direct Costs




TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 889.59 889.59








Total Direct Costs




TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 72,982.25 72,982.25








Total Direct Costs




TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00








Total Direct Costs




TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00








Total Direct Costs




TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00








Total Direct Costs




TOTAL COSTS

1,928.49 0.00 0.00 0.00 0.00 0.00 73.871.84 0.00 75.800.33








Total Direct Costs




TOTAL COSTS

5,462.49 0.00 0.00 0.00 0.00 0.00 0.00 5.452.49








Total Direct Costs




TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00








Total Direct Costs




TOTAL COSTS

19,102.76 19,102.76








Total Direct Costs




TOTAL COSTS 24,565.25 0.00 0.00 0.00 0.00 0.00 0.00 0.00 24.555.25








Total Direct Costs




TOTAL COSTS 26,493.74 0.00 0.00 0.00 0.00 0.00 73,871.84 0.00 100,365.58 FEDERAL EXPENDITURES (Funds 01, 09, and 62; resources 3000-S9S

1000-1999 Certificated Salaries 2000-2999 Classified Salaries 3000-3999 Employee Benefits 4000-4999 Bool<s and Supplies 5000-5999 Services and Other Operating Expenditures 6000-5999 Capital Outlay


Total Direct Costs


Total Indirect Costs TOTAL B E F O R E OBJECT 8980

8980 Less: Contributions from Unrestricted Revenues to Federal Resources (Resources 3310-3400. except 3385, all goals; resources 3000-3178 & 3410-5810, goals 5000-5999)

TOTAL COSTS

)9, except 3385) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

FEDERAL EXPENDITURES (Funds 01, 09, and 62; resources 3000-S9S 1000-1999 Certificated Salaries 2000-2999 Classified Salaries 3000-3999 Employee Benefits 4000-4999 Bool<s and Supplies 5000-5999 Services and Other Operating Expenditures 6000-5999 Capital Outlay


Total Direct Costs




TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00



Total Direct Costs




TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00



Total Direct Costs




TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 889.59 889.59



Total Direct Costs




TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 30,158.18 30,158.18



Total Direct Costs




TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00



Total Direct Costs




TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00



Total Direct Costs




TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00



Total Direct Costs




TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 31,047.77 0.00 31,047.77



Total Direct Costs




TOTAL COSTS

2,288.23 0.00 0.00 0.00 0.00 0.00 0.00 2,288.23



Total Direct Costs




TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00



Total Direct Costs




TOTAL COSTS

2,288.23 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,288.23



Total Direct Costs




TOTAL COSTS

2,288.23 0.00 0.00 0.00 0.00 0.00 31,047.77 0.00 33,336.00



Total Direct Costs




TOTAL COSTS 0.00



Total Direct Costs




TOTAL COSTS 33,335.00

River Gales Academy Ventura County Office of Education Ventura County

California Dept of Education SACS Financial Reporting Software - 2016.2.0 File:sema (Rev 03/03/2015) Page 1 of 2 Printed: 7/28/2016 11:27 AM

River Oal<s Academy Unaudited Actuals Ventura County Office of Education Special Education IVlaintenance of Effort 56 10561 0122713 Ventura County 2015-16 Actual vs. 2014-15 Actual Comparison Report SEMA

2015-16 Expenditures by LEA (LE-CY)


Special Education,



(Goal 5050)




(Goal 5710)

Special Education, Preschool Students

(Goal 5730)


Severely Disabled (Goal S7S0)



(Goal 5770) Adjustments* Total STATE AND LOCAL EXPENDITURES (Funds 01, 09, & 62; resources 0




4000-4999 Booles and Supplies



Total Direct Costs




TOTAL B E F O R E OBJECT 8980

8980 Contributions from Unrestricted Revenues to Federal Resources (from Federal Expenditures section)

TOTAL COSTS

000-2999, 3385, & 6

1,548.80

000-9999)

0.00 0.00 0.00 0.00 0.00 0.00 1,548.80

STATE AND LOCAL EXPENDITURES (Funds 01, 09, & 62; resources 0







Total Direct Costs






TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00








Total Direct Costs






TOTAL COSTS

379.69 0.00 0.00 0.00 0.00 0.00 0.00 379.69








Total Direct Costs






TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00








Total Direct Costs






TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 42,824.07 42,824.07








Total Direct Costs






TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00








Total Direct Costs






TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00








Total Direct Costs






TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00








Total Direct Costs






TOTAL COSTS

1,928.49 0.00 0.00 0.00 0.00 0.00 42,824.07 0.00 44,752.56








Total Direct Costs






TOTAL COSTS

3,174.26 0.00 0.00 0.00 0.00 0.00 0.00 3,174.26








Total Direct Costs






TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00








Total Direct Costs






TOTAL COSTS

19,102.76 19,102.76








Total Direct Costs






TOTAL COSTS

22,277.02 0.00 0.00 0.00 0.00 0.00 0.00 0.00 22,277.02








Total Direct Costs






TOTAL COSTS

24,205.51 0.00 0.00 0.00 0.00 0.00 42.824.07 0.00 67.029.58








Total Direct Costs






TOTAL COSTS

0.00








Total Direct Costs






TOTAL COSTS 67,029.58 LOCAL EXPENDITURES (Funds 01, 09, & 62; resources 0000-1999 &

1000-1999 Certificated Salaries 2000-2999 Classified Salaries 3000-3999 Employee Benefits 4000-4999 Books and Supplies

5000-5999 Services and Other Operating Expenditures

6000-6999 Capital Outlay

7130 State Special Schools

7430-7439 Debt Service

Total Direct Costs




8980 Contributions from Unrestricted Revenues to State Resources (Resources 3385, 6500, 6510, & 7240, all goals; resources 2000-2999 & 6010-7810, except 6500, 6510, & 7240, goals 5000-5999)

TOTAL COSTS

5000-9999)

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

LOCAL EXPENDITURES (Funds 01, 09, & 62; resources 0000-1999 &






Total Direct Costs





TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00







Total Direct Costs





TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00







Total Direct Costs





TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00







Total Direct Costs





TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00







Total Direct Costs





TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00







Total Direct Costs





TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00







Total Direct Costs





TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00







Total Direct Costs





TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00







Total Direct Costs





TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00







Total Direct Costs





TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00







Total Direct Costs





TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00







Total Direct Costs





TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00







Total Direct Costs





TOTAL COSTS

0.00







Total Direct Costs





TOTAL COSTS

0.00







Total Direct Costs





TOTAL COSTS 0.00

* Attach an additional sheet with explanations of any amounts in the Adjustments column.

Califomia Dept of Education S A C S Financial Reporting Software - 2016.2.0 File:sema (Rev 03/03/2015) Page 2 of 2 Printed: 7/28/2016 11:27 AM

River Oal<s Academy Unaudited Actuals Ventura County Office of Education Special Education Maintenance of Effort 56 10561 0122713 Ventura County 2015-16 Actual vs. 2014-15 Actual Comparison Report SEMA

2014-15 Expenditures by LEA (LE-PY)

2014-15 Expenditures A. State and Local B. Local Only 1. Enter Total Costs amounts from the 2014-15 Report SEMA, 2014-15 Expenditures by

LEA (LE-CY) workstieet, Total Column, for ttie State and Local Expenditures section and the Local Expenditures section 50,438.85 0.00

2. Enter audit adjustments of 2014-15 special education expenditures from SACS2016ALL data, not included in Line 1 (explain below) (Funds 01, 09, and 62; resources 0000-2999 & 6000-9999; Object 9793)

3. Enter restatements of 2015-16 special education beginning fund balances from SACS2016ALL data, not included in Line 1 (explain below) (Funds 01, 09, and 62; resources 0000-2999 & 6000-9999; Object 9795)

4. Enter any other adjustments, not included in Line 1 (explain below)

5. 2014-15 Expenditures, Adjusted for 2015-16 MOE Calculation (Sum lines 1 through 4) 50,438.85 0.00

C. Unduplicated Pupil Count 1. Enter the unduplicated pupil count reported in 2014-15 Report SEMA,

2014-15 Expenditures by LEA (LE-CY) worksheet 12.00

2. Enter any adjustments not included in Line CI (explain below)

3. 2014-15 Unduplicated Pupil Count, Adjusted for 2015-16 MOE Calculation (Line C1 plus Line C2) 12.00

California Dept of Education SACS Financial Reporting Software - 2016.2.0 Filersema (Rev 04/14/2010) Page 1 of 1 Printed: 7/28/2016 11:27 AM

River Oal<s Academy Unaudited Actuals Ventura County Office of Education Special Education Maintenance of Effort 56 10561 0122713 Ventura County 2015-16 Actual vs. 2014-15 Actual Comparison Report SEMA

LEA Maintenance of Effort Calculation (LMC-A)

SELPA: (??)

This form is used to check maintenance of effort (MOE) for an LEA, whether the LEA is a member of a SELPA or is a single-LEA SELPA. If a member of a SELPA, submit this form together with the 2015-16 Expenditures by LEA (LE-CY) and the 2014-15 Expenditures by LEA (LE-PY) to the SELPA AU. If a single-LEA SELPA, submit the forms to the CDE.

Per the federal Subsequent Years Rule, in order to determine the required level of effort, the LEA must look back to the last fiscal year in which the LEA maintained effort using the same method by which it is currently establishing the compliance standard. To meet the requirement of the Subsequent Years Rule, the LMC-A worksheet has been revised to add Section 3.A.2 and Section 3.B.2. Section 3.A.2 and Section 3.B.2 allow the LEA to compare the 2015-16 expenditures to the most recent fiscal year the LEA met MOE using that method, which is the comparison year. To ensure the LEA is comparing 2015-16 expenditures to the appropriate comparison year, the LEA is required to complete the Subsequent Years Tracking (SYT) worksheet with their LMC-A worksheet. The SYT worksheet tracks the result for each of the four methods back to FY 2011 -12, which is the baseline year for LEA MOE calculations established by the Office of Special Education Programs. The SYT worksheet is available at: http://vww.cde.ca.gov/sp/se/as/documents/subseqyrtrckwrksht.xls.

There are four methods that the LEA can use to demonstrate the compliance standard. They are (1) combined state and local expenditures; (2) combined state and local expenditures on a per capita basis; (3) local expenditures only; and (4) local expenditures only on a per capita basis.

The LEA is only required to pass one of the tests to meet the MOE requirement. However, the LEA is required to show results for all four methods. These results are necessary both for historical purposes and for the possibility that the LEA may want, or need, to switch methods in future years.

SECTION 1 Exempt Reduction Under 34 CFR Section 300.204

If your LEA determines that a reduction in expenditures occurred as a result of one or more of the following conditions, you may calculate a reduction to the required MOE standard. Reductions may apply to combined state and local MOE standard, local only MOE standard, or both. If the LEA meets one of the conditions below, the LEA must complete and include the IDEA MOE Exemption Worksheet available at; http://wvw.cde.ca.gov/sp/se/as/documents/leamoeexempwrksht.xls

1. Voluntary departure, by retirement or otherwise, or departure for Just cause, of special education or related services personnel.

2. A decrease in the enrollment of children with disabilities.

3. The termination of the obligation of the agency to provide a program of special education to a particular child with a disability that is an exceptionally costly program, as determined by the SEA, because the child:

a. Has left the jurisdiction of the agency; b. Has reached the age at which the obligation of the agency

to provide free appropriate public education (FARE) to the child has terminated; or

c. No longer needs the program of special education.

4. The termination of costly expenditures for long-term purchases, such as the acquisition of equipment or the construction of school facilities.

5. The assumption of cost by the high cost fund operated by the SEA under 34 CFR Sec. 300.704(c).

Provide the condition number, if any, to be used in the calculation below: State and Local Local Only

Total exempt reductions 0.00 0.00

California Dept of Education SACS Financial Reporting Software - 2016.2.0 File:sema (Rev 06/02/2016) Page 1 of4 Printed: 7/28/2016 11:27 AM

River Oal<s Academy (Jnaudited Actuals Ventura County Office of Education Special Education Maintenance of Effort 56 10561 0122713 Ventura County 2015-16 Actual vs. 2014-15 Actual Comparison Report SEMA

LEA Maintenance of Effort Calculation (LMC-A)

SELPA: (??)

SECTION 2 Reduction to MOE Requirement Under IDEA, Section 613 (a)(2)(C) (34 CFR Sec. 300.205) IMPORTANT NOTE: Only LEAs ttiat have a "meets requirement" compliance determination and that are not found significantly disproportionate for the current year are eligible to use this option to reduce their MOE requirement.

Up to 50% of the increase in IDEA Part B Section 611 funding in current year compared w/ith prior year may be used to reduce the required level of state and local expenditures. This option is available only if the LEA used or will use the freed up funds for activities authorized under the Elementary and Secondary Education Act (ESEA) of 1965. Also, the amount of Part B funds used for early intervening services (34 CFR 300.226(a)) will count toward the maximum amount by which the LEA may reduce its MOE requirement under this exception [P.L. 108-446].

State and Local Local Only Current year funding (IDEA Section 611 Local Assistance Grant Awards - Resources 3310 and 3320)

Less: Prior year's funding (IDEA Section 611 Local Assistance Grant Awards - Resources 3310 and 3320)

Increase in funding (if difference is positive) 0.00

Maximum available for MOE reduction (50% of increase in funding) 0.00 (a)

Current year funding (IDEA Section 619 - Resource 3315)

Maximum available for early intervening sen/ices (EIS) (15% of current year funding - Resources 3310, 3315, and 3320) 0.00 (b)

If (b) is greater than (a). Enter portion to set aside for EIS (cannot exceed line (b). Maximum available for EIS) ^ _ (c)

Available for MOE reduction. (line (a) minus line (c), zero if negative) 0.00 (d)

Enter portion used to reduce MOE requirement (cannot exceed line (d), Available for MOE reduction).

If(b) Is less than (a). Enter portion used to reduce MOE requirement (first column cannot exceed line (a). Maximum available for MOE reduction, second and third columns cannot exceed (e), Portion used to reduce MOE requirement). (e) _

Available to set aside for EIS (line (b) minus line (e), zero if negative) 0.00 (f)

Note: If your LEA exercises the authority under 34 CFR 300.205(a) to reduce the MOE requirement, the LEA must list the activities (which are authorized under the ESEA) paid with the freed up funds:


River Oal̂ s Academy Ventura County Office of Education Ventura County

Unaudited Actuals Special Education IVlaintenance of Effort

2015-16 Actual vs. 2014-15 Actual Comparison LEA Maintenance of Effort Calculation (LMC-A)

SELPA:

SECTION 3

J2TL

Column A Column B

56 10561 0122713 Report SEMA

Column C

Actual Expenditures FY 2015-16

(LE-CY Worksheet) A. COMBINED STATE AND LOCAL EXPENDITURES METHOD

1. V\/as the 2014-15 MOE compliance requirement met based on the state and local expenditures and/or per capita state and local expenditures method?

If the ansvi/er is "NO", then the LEA must complete Section A2.

a. Total special education expenditures

b. Less: Expenditures paid from federal sources

c. Expenditures paid from state and local sources Less: Exempt reduction(s) from SECTION 1 Less: 50% reduction from SECTION 2 Net expenditures paid from state and local sources

d. Special education unduplicated pupil count

e. Per capita state and local expenditures (Alc/Ald)

100,365.58

33,336.00


(LE-PY Worksheet) Difference

(A-B)

67,029.58 50,438.85 0.00 0.00

67,029.58 50,438.85 16,590.73

16 12

4,189.35 4,203.24 (13.89)

Per the federal Subsequent Years Rule, if the 2014-15 MOE compliance requirement was not met based on the state and local expenditures and/or per capita state and local expenditures method, this section cannot be used to meet the 2015-16 MOE compliance requirement. The LEA must complete Section A2.

Actual Most Recent FY FY 2015-16 Difference

Under "Most Recent FY", enter the most recent year in which MOE compliance requirement was met using the actual vs.actual method based on state and local expenditures and/or per capita state and local expenditures.

a. Expenditures paid from state and local sources 67,029.58 Less: Exempt reduction(s) from SECTION 1 0.00 Less: 50% reduction from SECTION 2 0.00 Net expenditures paid from state and local sources 67,029.58 0.00 67,029.58

b. Special education unduplicated pupil count 16_

c. Per capita state and local expenditures (A2a/A2b) 4,189.35 0.00 4,189.35

If one or both of the differences in Column C for Section AI (if applicable) or A2 are positive, the MOE compliance requirement is met.



Unaudited Actuals Special Education IVlaintenance of Effort

2015-16 Actual vs. 2014-15 Actual Comparison LEA Maintenance of Effort Calculation (LMC-A)

56 10561 0122713 Report SEMA

SELPA: _(??L

B. LOCAL EXPENDITURES ONLY METHOD

1. Was ttie 2014-15 MOE compliance requirement met based on the local expenditures only and/or per capita local expenditures only method?

If the answer is "NO", then the LEA must complete Section B2.

a. Expenditures paid from local sources Less: Exempt reduction(s) from SECTION 1 Less: 50% reduction from SECTION 2 Net expenditures paid from local sources

b. Per capita local expenditures (B1a/A1d)

Actual FY 2015-16 FY 2014-15 Difference

0.00 0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

Per the federal Subsequent Years Rule, if the 2014-15 MOE compliance requirement was not met based on the local expenditures only and/or per capita local expenditures only method, this section cannot be used to meet the 2015-16 MOE compliance requirement. The LEA must complete Section B2.

Actual

FY 2015-16

Most Recent FY

Difference Under "Most Recent FY", enter the most recent year in which MOE compliance requirement was met using the actual vs. actual method based on local expenditures only and/or per capita local expenditures only.

a. Expenditures paid from local sources _ Less: Exempt reduction(s) from SECTION 1 Less: 50% reduction from SECTION 2 Net expenditures paid from local sources

0.00 0.00 0.00

0.00 0.00 0.00

b. Special education unduplicated pupil count

c. Per capita local expenditures (B2a/B2b)

16

0.00 0.00 0.00

If one or both of the differences in Column C for Section Bl (if applicable) or Section 82 are positive, the MOE compliance requirement is met.

Tami Peterson 805-383-1972 Contact Name Telephone Number

Chief Business Official [email protected] Title E-mail Address


SEMB Report

Special Education Maintenance of Effort

Unaudited Actuals Special Education Maintenance of Effort 56 10561 0122713

2016-17 Budget vs. 2015-16 Actual Comparison Report SEMB 2016-17 Budget by LEA (LB-B)


Special Education,



(Goal 5050)




(Goal 5710)


(Goal 5730)







TOTAL BUDGET (Funds 01, 09, & 62; resources 0000-9999)


2000-2999 Classified Salaries 3000-3999 Employee Benefits

4000-4999 Books and Supplies



Total Direct Costs

7310 Transfers of Indirect Costs

7350 Transfers of Indirect Costs - Interfund

Total Indirect Costs

TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00







Total Direct Costs




TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00







Total Direct Costs




TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00







Total Direct Costs




TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 1,109.00 1.109.00







Total Direct Costs




TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 80.583.00 80,683.00







Total Direct Costs




TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00







Total Direct Costs




TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00







Total Direct Costs




TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00







Total Direct Costs




TOTAL COSTS

0.00 0.00 O.OD 0.00 0.00 0.00 81,792.00 0.00 81,792.00







Total Direct Costs




TOTAL COSTS

4.138.00 0.00 0.00 0.00 0.00 0.00 0.00 4.138.00







Total Direct Costs




TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00







Total Direct Costs




TOTAL COSTS 4,138.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4,138.00







Total Direct Costs




TOTAL COSTS 4,138.00 0.00 0.00 0.00 0.00 0.00 81,792.00 0.00 85,930.00 STATE AND LOCAL BUDGET (Funds 01, 09, & 62; resources 000

1000-1999 Certificated Salaries 2000-2999 Classified Salaries

3000-3999 Employee Benefits 4000-4999 Books and Supplies 5000-5999 Services and Other Operating Expenditures 5000-6999 Capital Outlay

7130 State Special Schools 7430-7439 Debt Sen/ice

Total Direct Costs


7350 Transfers of Indirect Costs - Intert'und



8980 Contributions from Unrestricted Revenues to Federal Resources (Resources 3310-3400, except 3385, all goals; resources 3000-3178 & 3410-5810, goals 5000-5999)

TOTAL COSTS

0-2999, 3385, & 600

0.00

0-9999)

0.00 0.00 0.00 0.00 0.00 0.00 0.00

STATE AND LOCAL BUDGET (Funds 01, 09, & 62; resources 000




Total Direct Costs






TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00





Total Direct Costs






TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00





Total Direct Costs






TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00





Total Direct Costs






TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 50,061.00 50,051.00





Total Direct Costs






TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00





Total Direct Costs






TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00





Total Direct Costs






TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00





Total Direct Costs






TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 50,061.00 0.00 50,061.00





Total Direct Costs






TOTAL COSTS

2,533.00 0.00 0.00 0.00 0.00 0.00 0.00 2,533.00





Total Direct Costs






TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00





Total Direct Costs






TOTAL COSTS

2,533.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,533.00





Total Direct Costs






TOTAL COSTS

2,533.00 0.00 0.00 0.00 0.00 0.00 50,051.00 0.00 52,594.00





Total Direct Costs






TOTAL COSTS 0.00





Total Direct Costs








California Dept of Education S A C S Financial Reporting Software - 2016.2.0 File: semb (Rev 03/03/2015) Page 1 of 2 Printed: 7/28/2016 11:29 AM

Unaudited Actuals Special Education Maintenance of Effort 56 10561 0122713

2016-17 Budget vs. 2015-16 Actual Comparison Report SEMB 2016-17 Budget by LEA (LB-B) ^ ^ ^ ^


Special Education,



(Goal 5050)




(Goal 5710)

Special Education, Preschool students

(Goal 5730)






LOCAL BUDGET (Funds 01, 09, & 62; resources 0000-1999 & SOC







7430-7439 Debt Service Total Direct Costs


7350 Transfers of Indirect Costs - Interfund Total Indirect Costs

TOTAL BEFORE OBJECT 8980

8980 Contributions from Unrestricted Revenues to Federal Resources (from State and Local Budget section)

8980 Contributions from Unrestricted Revenues to State Resources (Resources 3385, 6500-6540, & 7240, all goals; resources 2000-2999 & 6010-7810, except 6500-6540, & 7240, goals 5000-5999)

TOTAL COSTS

0-9999)

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 LOCAL BUDGET (Funds 01, 09, & 62; resources 0000-1999 & SOC













TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00














TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00














TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00














TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00














TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00














TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00














TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00














TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00














TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00














TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00














TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00














TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00














TOTAL COSTS

0.00

0.00

0.00

* Attach an additional sheet with explanations of any amounts

in the Adjustments column.


Califomia Dept of Education S A C S Financial Reporting Software - 2016.2.0 File: semb (Rev 03/03/2015) Page 2 of 2 Printed: 7/28/2016 11:29 AM

River Oal<s Academy Unaudited Actuals Ventura County Office of Education Special Education Maintenance of Effort 5S 10561 0122713 Ventura County 2016-17 Budgetvs. 2015-16Actual Comparison ReportSEMB

2015-16 Expenditures by LEA (LE-B)


Special Education,



(Goal 5050)




(Goal 5710)


(Goal 5730)







TOTAL EXPENDITURES (Funds 01,09, & 62; resources 0000-999


2000-2999 Classified Salaries 3000-3999 Employee Benefits 4000-4999 Books and Supplies





Total Direct Costs



PCRA Program Cost Report Allocations (non-add)


TOTAL COSTS

9) 1,548.80 0.00 0.00 0.00 0.00 0.00 0.00 1,548.80








Total Direct Costs





TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00








Total Direct Costs





TOTAL COSTS

379.69 0.00 0.00 0.00 0.00 0.00 0.00 379.69








Total Direct Costs





TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 889.59 889.59








Total Direct Costs





TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 72,982.25 72,982.25








Total Direct Costs





TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00








Total Direct Costs





TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00








Total Direct Costs





TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00








Total Direct Costs





TOTAL COSTS

1.928.49 0.00 0.00 0.00 0.00 0.00 73,871.84 0.00 75,800.33








Total Direct Costs





TOTAL COSTS

5,462.49 0.00 0.00 0.00 0.00 0.00 0.00 5,462.49








Total Direct Costs





TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00








Total Direct Costs





TOTAL COSTS

::>;•:.-19,102:76 -19,102.76








Total Direct Costs





TOTAL COSTS 5,462.49 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5.462.49








Total Direct Costs





TOTAL COSTS 7,390.98 0.00 0.00 0.00 0.00 0.00 73,871.84 0.00 81,262.82 F EDERAL EXPENDITURES (Funds 01, 09, and 62; resources 300





Total Direct Costs



Total Indirect Costs TOTAL BEFORE OBJECT 8980

8980 Less: Contributions from Unrestricted Revenues to Federal Resources (Resources 3310-3400, except 3385, all goals; resources 3000-3178 & 3410-5810, goals 5000-5999)

TOTAL COSTS

)-5999, except 338!

0.00 )

0.00 0.00 0.00 0.00 0.00 0.00 0.00

F EDERAL EXPENDITURES (Funds 01, 09, and 62; resources 300





Total Direct Costs





TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00






Total Direct Costs





TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00






Total Direct Costs





TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 889.59 889.59






Total Direct Costs





TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 30,158.18 30.158.18






Total Direct Costs





TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00






Total Direct Costs





TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00






Total Direct Costs





TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00






Total Direct Costs





TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 31,047.77 0.00 31,047.77






Total Direct Costs





TOTAL COSTS

2,288.23 0.00 0.00 0.00 0.00 0.00 0.00 2.288.23






Total Direct Costs





TOTAL COSTS

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00






Total Direct Costs





TOTAL COSTS

2,288.23 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2.288.23






Total Direct Costs





TOTAL COSTS

2,288.23 0.00 0.00 0.00 0.00 0.00 31,047.77 0.00 33,335.00






Total Direct Costs





TOTAL COSTS

0.00






Total Direct Costs






Califomia Dept of Education SACS Financial Reporting Software - 2015.2.0 File: semb (Rev 03/04/2015) Paget of2 Printed: 7/28/2016 11:29 AM

River Dales Academy Unaudited Actuals Ventura County Office of Education Special Education IVlaintenance of Effort 56 10561 01 Ventura County 2016-17 Budget vs. 2015-16 Actual Comparison Report

2015-16 Expenditures by LEA (LE-B)


Special Education,



(Goal 5050)




(Goal 5710)


(Goal 5730)





(Goal 5770) Adjustments* Total STATE AND LOCAL EXPENDITURES (Funds 01, 09, & 62; resour




4000-4999 Books and Supplies 5000-5999 Services and Other Operating Expenditures




Total Direct Costs



PCRA Program Cost Report Allocations (non-add) Total Indirect Costs



TOTAL C O S T S

ces 0000-2999, 338£

1,548.80

, & 6000-9999)

0.00 0.00 0.00 0.00 0.00 0.00 1.548.80

STATE AND LOCAL EXPENDITURES (Funds 01, 09, & 62; resour








Total Direct Costs






TOTAL C O S T S

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00









Total Direct Costs






TOTAL C O S T S

379.69 0.00 0.00 0.00 0.00 0.00 0.00 379.69









Total Direct Costs






TOTAL C O S T S

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00









Total Direct Costs






TOTAL C O S T S

0.00 0.00 0.00 0.00 0.00 0.00 42.824.07 42,824.07









Total Direct Costs






TOTAL C O S T S

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00









Total Direct Costs






TOTAL C O S T S

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00









Total Direct Costs






TOTAL C O S T S

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00









Total Direct Costs






TOTAL C O S T S

1,928.49 0.00 0.00 0.00 0.00 0.00 42,824.07 0.00 44,752.56









Total Direct Costs






TOTAL C O S T S

3,174.26 0.00 0.00 0.00 0.00 0.00 0.00 3.174.26









Total Direct Costs






TOTAL C O S T S

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00









Total Direct Costs






TOTAL C O S T S

19.102.76 19,102.76









Total Direct Costs






TOTAL C O S T S

3,174.26 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3.174.26









Total Direct Costs






TOTAL C O S T S

5.102.75 0.00 0.00 0.00 0.00 0.00 42,824.07 0.00 47,926.82









Total Direct Costs






TOTAL C O S T S

0.00









Total Direct Costs






TOTAL C O S T S 47.925.82

LOCAL EXPENDITURES (Funds 01, 09, & 62; resources 0000-19£





6000-6999 Capital Outlay 7130 State Special Schools








TOTAL C O S T S

9 & 8000-9999)

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 LOCAL EXPENDITURES (Funds 01, 09, & 62; resources 0000-19£













TOTAL C O S T S

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00














TOTAL C O S T S

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00














TOTAL C O S T S

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00














TOTAL C O S T S

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00














TOTAL C O S T S

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00














TOTAL C O S T S

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00














TOTAL C O S T S

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00














TOTAL C O S T S

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00














TOTAL C O S T S

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00














TOTAL C O S T S

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00














TOTAL C O S T S

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00














TOTAL C O S T S

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00














TOTAL C O S T S

0.00














TOTAL C O S T S

0.00














TOTAL C O S T S 0.00

* Attach an additional sheet with explanations of any amounts in the Adjustments column.

Califomia Dept of Education SACS Financial Reporting Software - 2016.2.0 File: semb (Rev 03/04/2015) Page 2 of 2 Printed: 7/28/2016 11:29


Unaudited Actuals Special Education Maintenance of Effort

2016-17 Budget vs. 2015-16 Actual Comparison LEA Maintenance of Effort Calculation (LMC-B)

56 10561 0122713 Report SEMB

SELPA; J27L

This form is used to checl< maintenance of effort (MOE) for an LEA, whether the LEA is a member of a SELPA or is a single-LEA SELPA. If a member of a SELPA, submit this form together with the 2016-17 Budget by LEA (LB-B) and the 2015-16 Expenditures by LEA (LE-B) to the SELPA AU. If a single-LEA SELPA, submit the forms to the CDE.

Per the federal Subsequent Years Rule, in order to determine the required level of effort, the LEA must look back to the last fiscal year in which the LEA maintained effort using the same method by which it is currently establishing the eligibility standard. To meet the requirement of the Subsequent Years Rule, the LMC-B worksheet has been revised to add Section 3.A.2 and Section 3.B.2. Section 3.A.2 and Section 3.B.2 allow the LEA to compare the 2016-17 budgeted expenditures to the most recent fiscal year the LEA met MOE using that method, which is the comparison year. To ensure the LEA is comparing 2016-17 budgeted expenditures to the appropriate comparison year, the LEA is required to complete the Subsequent Years Tracking (SYT) worksheet with their LMC-B worksheet. The SYT worksheet tracks the result for each of the four methods back to FY 2011 -12, which is the baseline year for LEA MOE calculations established by the Office of Special Education Programs. The SYT worksheet is available at: http://www.cde.ca.gov/sp/se/as/documents/subseqyrtrckwrksht.xls.

There are four methods that the LEA can use to demonstrate the eligibility standard. They are (1) combined state and local expenditures; (2) combined state and local expenditures on a per capita basis; (3) local expenditures only; and (4) local expenditures only on a per capita basis.

The LEA is only required to pass one of the tests to meet the MOE requirement. However, the LEA is required to show results for all four methods. These results are necessary both for historical purposes and for the possibility that the LEA may want, or need, to switch methods in future years.

SECTION 1 Exempt Reduction Under 34 CFR Section 300.204

If your LEA determines that a reduction in expenditures occurred as a result of one or more of the following conditions, you may calculate a reduction to the required MOE standard. Reductions may apply to combined state and local MOE standard, local only MOE standard, or both. If the LEA meets one of the conditions below, the LEA must complete and include the IDEA MOE Exemption Worksheet available at: http://www.cde.ca.gov/sp/se/as/documents/leamoeexempwrksht.xls.

1. Voluntary departure, by retirement or otherwise, or departure for Just cause, of special education or related services personnel.

2. A decrease in the enrollment of children with disabilities.

3. The termination of the obligation of the agency to provide a program of special education to a particular child with a disability that is an exceptionally costly program, as determined by the SEA, because the child:

a. Has left the Jurisdiction of the agency; b. Has reached the age at which the obligation of the agency

to provide free appropriate public education (FAPE) to the child has terminated; or

c. No longer needs the program of special education.

4. The termination of costly expenditures for long-term purchases, such as the acquisition of equipment or the construction of school facilities.

5. The assumption of cost by the high cost fund operated by the SEA under 34 CFR Sec. 300.704(c).

Provide the condition number, if any, to be used in the calculation below: State and Local Local Only

Total exempt reductions 0.00 0.00

California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: semb (Rev 06/07/2016) Page 1 of 4 Printed: 7/28/2016 11:29 AM

River Oal<s Academy Unaudited Actuals Ventura County Office of Education Special Education IVlaintenance of Effort 56 10561 0122713 Ventura County 2016-17 Budget vs. 2015-16 Actual Comparison Report SEMB

LEA Maintenance of Effort Calculation (LMC-B)

SELPA: j r ? )

SECTION 2 Reduction to MOE Requirement Under IDEA, Section 613 (a)(2)(C) (34 CFR Sec. 300.205) IMPORTANT NOTE: Only LEAs tfiat have a "meets requirement" compliance determination and that are not found significantly disproportionate for the current year are eligible to use this option to reduce their MOE requirement.

Up to 50% of the increase in IDEA Part B Section 611 funding in current year compared mVn prior year may be used to reduce the required level of state and local expenditures. This option is available only if the LEA used or will use the freed up funds for activities authorized under the Elementary and Secondary Education Act (ESEA) of 1965. Also, the amount of Part B funds used for early intervening sen/ices (34 CFR 300.226(a)) will count toward the maximum amount by which the LEA may reduce its MOE requirement under this exception [P.L. 108-446].

State and Local Local Only Current year funding (IDEA Section 611 Local Assistance Grant Awards - Resources 3310 and 3320)

Less: Prior year's funding (IDEA Section 611 Local Assistance Grant Awards - Resources 3310 and 3320)

Increase in funding (if difference is positive) 0.00

Maximum available for MOE reduction (50% of increase in funding) 0.00 (a)

Current year funding (IDEA Section 619 - Resource 3315)

Maximum available for early intervening services (EIS) (15% of current year funding - Resources 3310, 3315, and 3320) 0.00 (b)

If (b) is greater than (a). Enter portion to set aside for EIS (cannot exceed

line (b), Maximum available for EIS) (c)

Available for MOE reduction. (line (a) minus line (c), zero if negative) 0.00 (d) Enter portion used to reduce MOE requirement (cannot exceed line (d). Available for MOE reduction).

If (b) Is less than (a). Enter portion used to reduce MOE requirement (first column cannot exceed line (a), Maximum available for MOE reduction, second and third columns cannot exceed (e), Portion used to reduce MOE

requirement). (e)

Available to set aside for EIS (line (b) minus line (e), zero if negative) 0.00 (f)

Note: If your LEA exercises the authority under 34 CFR 300.205(a) to reduce the MOE requirement, the LEA must list the activities (which are authorized under the ESEA) paid with the freed up funds:





SELPA:

SECTION 3

J22L

Column A Column B

56 10561 0122713 Report SEMB

Column C

A. COMBINED STATE AND LOCAL EXPENDITURES METHOD

1. Was the 2015-16 MOE compliance requirement met based on the state and local expenditures and/or per capita state and local expenditures method?

If the answ/er is "NO", then the LEA must complete Section A2.

a. Total special education expenditures

b. Less: Expenditures paid from federal sources

c. Expenditures paid from state and local sources Less: Exempt reduction(s) from SECTION 1 Less: 50% reduction from SECTION 2 Net expenditures paid from state and local sources

d. Special education unduplicated pupil count

e. Per capita state and local expenditures (A1c/A1d)

Budgeted Amounts FY 2016-17

(LB-B Worksheet)

85,930.00

33,336.00


(LE-B Worksheet) Difference

(A-B)

52,594.00 47,926.82 0.00 0.00

52,594.00 47,926.82 4,667.18

16 16

3,287.13 2,995.43 291.70

Per the federal Subsequent Years Rule, if the 2015-16 MOE compliance requirement was not met based on the state and local expenditures and/or per capita state and local expenditures method, this section cannot be used to meet the 2016-17 MOE eligibility requirement. The LEA must complete Section A2.

Budgeted Amounts Most Recent FY FY 2016-17 Difference

2. Under "Most Recent FY", enter the most recent year in which MOE compliance requirement was met using the actual vs.actual method based on state and local expenditures and/or per capita state and local expenditures.

a. Expenditures paid from state and local sources 52,594.00 Less: Exempt reduction(s) from SECTION 1 0.00 Less: 50% reduction from SECTION 2 0.00 . Net expenditures paid from state and local sources 52,594.00 0.00 52,594.00

b. Special education unduplicated pupil count 16_

c. Per capita state and local expenditures (A2a/A2b) 3,287.13 0.00 3,287.13

If one or both of the differences in Column C for Section AI (if applicable) or A2 are positive, the MOE eligibility requirement is met.



SELPA:



56 10561 0122713 Report SEMB

B. LOCAL EXPENDITURES ONLY METHOD

1. Was the 2015-16 MOE compliance requirement met based on the local expenditures only and/or per capita local expenditures only method?

Budget FY 2016-17

Actual FY 2015-16 Difference

If the answer is "NO", then the LEA must complete Section B2.

a. Expenditures paid from local sources Less: Exempt reduction(s) from SECTION 1 Less; 50% reduction from SECTION 2 Net expenditures paid from local sources

b. Per capita local expenditures (Bla/Aid)

0.00 0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

Per the federal Subsequent Years Rule, if the 2015-16 MOE compliance requirement was not met based on the local expenditures only and/or per capita local expenditures only method, this section cannot be used to meet the 2016-17 MOE eligibility requirement. The LEA must complete Section B2.

Budget

FY 2016-17

Most Recent FY

Under "Most Recent FY", enter the most recent year in which MOE compliance requirement was met using the actual vs.actual method based on local expenditures only,. and/or per capita local expenditures only.

a. Expenditures paid from local sources Less: Exempt reduction(s) from SECTION 1 Less: 50% reduction from SECTION 2 Net expenditures paid from local sources

0.00

0.00

Difference

0.00 0.00 0.00 0.00

b. Special education unduplicated pupil count

c. Per capita local expenditures (B2a/B2b)

16

0.00 0.00 0.00

If one or both of the differences in Column C for Section Bl (if applicable) or Section B2 are positive, the MOE eligibility requirement is met.

Tami Peterson 805-383-1972 Contact Name Telephone Number

Chief Business Official [email protected] Title E-mail Address


Technical Review Checks

Page 1

SACS2016ALL F i n a n c i a l Reporting Software - 2016.2.0 7/28/2016 11:24:43 AM 56-10561-0122713

Unaudited A c t u a l s 2015-16 Unaudited A c t u a l s T e c h n i c a l Review Checks

R i v e r Oaks Academy Ventura County O f f i c e of Education Ventura County

Following i s a chart of the various types of t e c h n i c a l review checks and r e l a t e d requirements:

F - Fat a l (Data must be corrected; an explanation i s not allowed) W/WC - Warning/Warning w i t h C a l c u l a t i o n ( I f data are not c o r r e c t ,

c o r r e c t the data; i f data are correct an explanation i s required)

0 - I n f o r m a t i o n a l ( I f data are not c o r r e c t , c o r r e c t the data; i f data are c o r r e c t an explanation i s o p t i o n a l , but encouraged)

IMPORT CHECKS

CHECKFUND - (F) - A l l FUND codes must be v a l i d . PASSED

CHK-FUNDO9-ACTIVITY - (F) - There i s no a c t i v i t y i n Fund 09. PASSED

CHECKRESOURCE - (W) - A l l RESOURCE codes must be v a l i d . PASSED

CHK-RS-LOCAL-DEFINED - (F) - A l l l o c a l l y d e f i n e d resource codes must r o l l up to a CDE defi n e d r e s o u r c e code. PASSED

CHECKGOAL - (F) - A l l GOAL codes must be v a l i d . PASSED

CHECKFUNCTION - (F) - A l l FUNCTION codes must be v a l i d . PASSED

CHECKOBJECT - (F) - A l l OBJECT codes must be v a l i d . PASSED

CHK-FUNDxOBJECT - (F) - A l l FUND and OBJECT account code combinations must be v a l i d . PASSED

CHK-FDxRS7690x8590 - (F) - Funds 19, 57, 63, 66, 67, and 73 with Object 8590, A l l Other S t a t e Revenue, must be used i n combination with Resource 7690, STRS-On B e h a l f Pension C o n t r i b u t i o n s . PASSED

CHK-FUNDxRESOURCE - (W) - A l l FUND and RESOURCE account code combinations should be v a l i d . PASSED

CHK-FUNDxGOAL - (W) - A l l FUND and GOAL account code combinations should be v a l i d . PASSED

CHK-FUNDxFUNCTION-A - (W) - A l l FUND (funds 01 through 12, 19, 57, 62, and 73) and FUNCTION account code combinations should be v a l i d . PASSED

CHK-FUNDxFUNCTION-B - (F) - A l l FUND ( a l l funds except f o r 01 through 12, 19, 57, 62, and 73) and FUNCTION account code combinations must be v a l i d . PASSED

CHK-RESOURCExOBJECTA - (W) - The f o l l o w i n g combinations f o r RESOURCE and OBJECT ( o b j e c t s 8000 through 9999, except f o r 9791, 9793, and 9795) a r e i n v a l i d . Data should be c o r r e c t e d or n a r r a t i v e must be provided e x p l a i n i n g why the e x c e p t i o n ( s ) should be considered appropriate. EXCEPTION

SACS2016ALL Financial Reporting Software - 2016.2.0 56-10561-0122713-River Oaks Academy-Unaudited Actuals 2015-16 Unaudited Actuals 7/28/2016 11:24:43 AM

Page 2

ACCOUNT FD - RS - PY - GO - FN - OB RESOURCE OBJECT VALUE

62-6382-0-0000-0000-9330 6382 9330 3,500.00 Explanation:The expenditure i n question i s a deposit r e q u i r e d by the vendor ( I l l u s i o n Factory) t o begin program marketing r e l a t e d t o the grant. Consequently, the a c t u a l expense w i l l not be recorded u n t i l 2016-17.

CHK-RESOURCExOBJECTB - (O) - A l l RESOURCE and OBJECT ( o b j e c t s 9791, 9793, and 9795) account code combinations should be v a l i d . PASSED

CHK-RES6500xOBJ8091 - (F) - There i s no a c t i v i t y i n Resource 6500 ( S p e c i a l Education) with Object 8091 (LCFF T r a n s f e r s - C u r r e n t Year) or 8099 (LCFF/Revenue L i m i t T r a n s f e r s - P r i o r Y e a r s ) . PASSED

CHK-FUNCTIONxOBJECT - (F) - A l l FUNCTION and OBJECT account code combinations must be v a l i d . PASSED

CHK-GOALxFUNCTION-A - (F) - Goal and f u n c t i o n account code combinations ( a l l goals with expenditure o b j e c t s 1000-7999 i n f u n c t i o n s 1000-1999 and 4000-5999) must be v a l i d . NOTE: Functions not i n c l u d e d i n the GOALxFUNCTION t a b l e (OOOO, 2000-3999, 6000-6999, 7100-7199, 7210, 8000-8999) a r e not checked and w i l l p ass the TRC. PASSED

CHK-GOALxFUNCTION-B - (F) - General a d m i n i s t r a t i o n c o s t s ( f u n c t i o n s 7200-7999, except 7210) must be d i r e c t - c h a r g e d to an U n d i s t r i b u t e d , Nonagency, or County S e r v i c e s to D i s t r i c t s goal (Goal OOOO, 7100-7199, or 8600-8699). PASSED

SPECIAL-ED-GOAL - (F) - S p e c i a l Education revenue and expenditure t r a n s a c t i o n s (r e s o u r c e s 3300-3405, 6500-6540, and 7240, o b j e c t s 1000-8999) must be coded to a S p e c i a l Education 5000 goal or to Goal 7110, Nonagency-Educational. T h i s t e c h n i c a l review check excludes E a r l y I n t e r v e n i n g S e r v i c e s r e s o u r c e s 3312, 3318, 3322, 3329, 3332, and 3334. PASSED

BALANCE-FDxRS - (F) - Adjusted Beginning Fund Balance p l u s Revenues minus Expenditures minus A s s e t s minus Deferred Outflows of Resources p l u s L i a b i l i t i e s p l u s D e f e r r e d Inflows of Resources, must t o t a l zero by fund and r e s o u r c e , except f o r agency funds 7 6 and 95. PASSED

PY-EFB=CY-BFB - (F) - P r i o r y e a r ending fund balance (preloaded from l a s t y e a r ' s unaudited a c t u a l s submission) must ecfual c u r r e n t y e a r beginning fund balance (Object 9791). PASSED

PY-EFB=CY-BFB-RES-CH - (F) - P r i o r y e a r ending balance (preloaded from l a s t y e a r ' s unaudited a c t u a l s sijbmission) must equal c u r r e n t y e a r beginning balance (Object 9791), by fund and r e s o u r c e . To a s s i s t those c h a r t e r schools t h a t a r e r e p o r t i n g i n SACS f o r the c u r r e n t y e a r , but reported i n the a l t e r n a t i v e form l a s t y e a r . C harter School A l t e r n a t i v e Form p r i o r y e a r ending fund b a l a n c e s have been i n c l u d e d i n the SACS software to compare to the t o t a l of the SACS beginning balances f o r a l l r e s o u r c e s . PASSED

BALANCE-FDxRS-AGENCY - (F) - A s s e t s ( o b j e c t s 9100-9489) minus L i a b i l i t i e s ( o b j e c t s 9500-9689) must t o t a l zero by fund and r e s o u r c e f o r agency funds 76 and 95. PASSED

Pages SACS2016ALL Financial Reporting Software - 2016.2.0 56-10561-0122713-River Oal<s Academy-Unaudited Actuals 2015-16 Unaudited Actuals 7/26/2016 11:24:43 AM

GENERAL LEDGER CHECKS INTERFD-DIR-COST - (F) - T r a n s f e r s of D i r e c t Costs - I n t e r f u n d (Object 5750) must net to zero f o r a l l funds. PASSED

INTERFD-INDIRECT - (F) - T r a n s f e r s of I n d i r e c t Costs - I n t e r f u n d (Object 7350) must n e t to zero f o r a l l funds. PASSED

INTERFD-INDIRECT-FN - (F) - T r a n s f e r s of I n d i r e c t Costs - I n t e r f u n d (Object 7350) must net to zero by f u n c t i o n . PASSED

INTERFD-IN-OUT - (F) - I n t e r f u n d T r a n s f e r s I n ( o b j e c t s 8910-8929) must equal I n t e r f u n d T r a n s f e r s Out ( o b j e c t s 7610-7629). PASSED

DUE-FROM=DUE-TO - (F) - Due from Other Funds (Object 9310) must equal Due to Other Funds (Object 9610). PASSED

LCFF-TRANSFER - (F) - LCFF T r a n s f e r s ( o b j e c t s 8091 and 8099) must n e t to zero, i n d i v i d u a l l y . PASSED

INTRAFD-DIR-COST - (F) - T r a n s f e r s of D i r e c t Costs (Object 5710) must net to zero by fund. PASSED

INTRAFD-INDIRECT - (F) - T r a n s f e r s of I n d i r e c t Costs (Object 7310) must n e t to zero by fund. PASSED

INTRAFD-INDIRECT-FN - (F) - T r a n s f e r s of I n d i r e c t Costs (Object 7310) must net to zero by f u n c t i o n . PASSED

CONTRIB-UNREST-REV - (F) - C o n t r i b u t i o n s from U n r e s t r i c t e d Revenues (Object 8980) must net to zero by fund. PASSED

CONTRIB-RESTR-REV - (F) - C o n t r i b u t i o n s from R e s t r i c t e d Revenues (Object 8990) must n e t to zero by fund. PASSED

EPA-CONTRIB - (F) - There should be no c o n t r i b u t i o n s ( o b j e c t s 8980-8999) to the Education P r o t e c t i o n Account (Resource 1400). PASSED

LOTTERY-CONTRIB - (F) - There should be no c o n t r i b u t i o n s ( o b j e c t s 8980-8999) to the l o t t e r y ( r e s o u r c e s 1100 and 6300) or from the L o t t e r y : I n s t r u c t i o n a l M a t e r i a l s (Resource 6300). PASSED

PASS-THRU-REV=EXP - (W) - Pass-through revenues from a l l sources ( o b j e c t s 8287, 8587, and 8697) should ecjual t r a n s f e r s of pass-through revenues to other agencies ( o b j e c t s 7211 through 7213, p l u s 7299 f o r r e s o u r c e s 3327 and 3328), by resource. PASSED

SE-PASS-THRU-REVENUE - (W) - T r a n s f e r s of s p e c i a l education pass-through revenues a r e not rep o r t e d i n the general fund f o r the A d m i n i s t r a t i v e U n i t of a S p e c i a l Education L o c a l Plan Area. PASSED

CEFB=FD-EQUITY - (F) - Components of Ending Fund Balance/Net P o s i t i o n ( o b j e c t s 9710-9790, 9796, and 9797) must agree with Fund E q u i t y (Assets [ o b j e c t s 9100-9489] p l u s Deferred Outflows of Resources [ o b j e c t s 9490-9499] minus L i a b i l i t i e s [ o b j e c t s 9500-9689] minus Deferred Inflows of Resources [ o b j e c t s 9690-9699]). PASSED

Page 4 SACS2016ALL Financial Reporting Software - 2016.2.0 56-10561-0122713-River Oaks Academy-Unaudited Actuals 2015-16 Unaudited Actuals 7/28/2016 11:24:43 AM

EXCESS-ASSIGN-REU - (F) - Amounts reported i n Other Assignments (Object 9780) and/or Reserve f o r Economic U n c e r t a i n t i e s (REU) (Object 9789) should not c r e a t e a ne g a t i v e amount i n Unassigned/Unappropriated (Object 9790) by fund and re s o u r c e ( f o r a l l funds except funds 61 through 73). PASSED

UNASSIGNED-NEGATIVE - (F) - Unassigned/Unappropriated balance (Object 9790) must be zero or negative, by resou r c e , i n a l l funds except the g e n e r a l fund and funds 61 through 73. PASSED

UNR-NET-POSITION-NEG - (F) - U n r e s t r i c t e d Net P o s i t i o n (Object 9790), i n r e s t r i c t e d r e s o u r c e s , must be zero or negative, by resource, i n funds 61 through 73. PASSED

RS-NET-POSITION-ZERO - (F) - R e s t r i c t e d Net P o s i t i o n (Object 9797) , i n u n r e s t r i c t e d r e s o u r c e s , must be zero, by resou r c e , i n funds 61 through 73.

PASSED

EFB-POSITIVE - (W) - A l l ending fund balances (Object 979Z) should be p o s i t i v e by res o u r c e , by fund. PASSED

OBJ-POSITIVE - (W) - A l l a p p l i c a b l e o b j e c t s should have a p o s i t i v e balance by resour c e , by fund. PASSED

REV-POSITIVE - (W) - Revenue amounts e x c l u s i v e of c o n t r i b u t i o n s ( o b j e c t s 8000-8979) should be p o s i t i v e by resou r c e , by fund. PASSED

EXP-POSITIVE - (W) - Expenditure amounts ( o b j e c t s 1000-7999) should be p o s i t i v e by f u n c t i o n , r e s o u r c e , and fund. PASSED

AR-AP-POSITIVE - (F) - Accounts R e c e i v a b l e (Object 9200), Due from Other Funds (Object 9310), Accounts Payable (Object 9500), and Due to Other Funds (Object 9610) should have a p o s i t i v e balance by resource, by fund. PASSED

CEFB-POSITIVE - (F) - Components of Ending Fund Balance/Net P o s i t i o n ( o b j e c t s 9700-9789, 9796, and 9797) must be p o s i t i v e i n d i v i d u a l l y by re s o u r c e , by fund.

PASSED

CONSOLIDATED-ADM-BAL - (F) - Net expenditures and a s s e t s minus l i a b i l i t i e s must equal zero f o r Resource 3155, NCLB: Consolidated A d m i n i s t r a t i v e Funds.

PASSED

NET-INV-CAP-ASSETS - (W) - I f c a p i t a l a s s e t amounts a r e imported/keyed, o b j e c t s 9400-9489, ( C a p i t a l A s s e t s ) i n funds 61-73, then an amount should be recorded f o r Object 9796 (Net Investment i n C a p i t a l A s s e t s ) w i t h i n the same fund. PASSED

SUPPLEMENTAL CHECKS NCMOE-ADA - (F) - I f Form NCMOE i s completed, ADA must be rep o r t e d i n S e c t i o n I I , L i n e A. PASSED

ASSET-IMPORT - (F) - I f c a p i t a l a s s e t amounts a r e imported/keyed (Function 8500, F a c i l i t i e s A c q u i s i t i o n and Co n s t r u c t i o n , or o b j e c t s 6XXX, C a p i t a l Outlay; or o b j e c t s 9400-9489, C a p i t a l A s s e t s , i n funds 61-67), then c a p i t a l

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a s s e t supplemental data (Form ASSET) must be provided. PASSED

DEBT-IMPORT - (F) - I f long-term debt amounts a r e imported/keyed, the long-term debt supplemental data (Form DEBT) must be provided. PASSED

LOT-IMPORT - (F) - I f l o t t e r y amounts a r e imported i n r e s o u r c e s 1100 and/or 6300, then the L o t t e r y Report, Form L, must be completed and saved. PASSED

LOT-CONTRIB-IMPORT-A - (F) - I f St a t e L o t t e r y revenue (Resource 1100) i s co n t r i b u t e d to other r e s o u r c e s (Object 8980), supplemental data f o r those c o n t r i b u t i o n s must be enter e d i n Form L. PASSED

LOT-CONTRIB-IMPORT-B - (W) - I f S t a t e L o t t e r y revenue (Resource 1100) i s co n t r i b u t e d to other r e s o u r c e s (Object 8980), supplemental expenditure data f o r those c o n t r i b u t i o n s should be entered i n Form L. PASSED

NCMOE-IMPORT - (F) - I f No C h i l d L e f t Behind amounts a r e imported, then the No C h i l d L e f t Behind Maintenance of E f f o r t form, Form NCMOE, must be provided.

PASSED

IC-ADMIN-PLANT-SVCS - (W) - Percentage of p l a n t s e r v i c e s c o s t s a t t r i b u t a b l e to general a d m i n i s t r a t i o n i s e i t h e r zero or exceeds 25%. LEAs w i t h these percentages may have i n c o r r e c t l y coded general a d m i n i s t r a t i o n c o s t s . P l e a s e review the GL data e x t r a c t e d on L i n e AI and any amount entered on L i n e A2a i n P a r t I of the I n d i r e c t Cost Rate Worksheet (Form ICR) and c o r r e c t the data i f necessar y . EXCEPTION

Percentage of p l a n t services costs a t t r i b u t a b l e t o general a d m i n i s t r a t i o n (Part I , Line C) i s 0.00% Explanation:Costs are recorded c o r r e c t l y .

IC-PCT - (W) - The s t r a i g h t i n d i r e c t c o s t percentage before the ca r r y - f o r w a r d adjustment (Form ICR, P a r t I I I , L i n e C) i s between 2% and 9%. PASSED

IC-POSITIVE - (W) - The i n d i r e c t c o s t r a t e a f t e r the c a r r y - f o r w a r d adjustment (Form ICR, P a r t I I I , L i n e D) should be p o s i t i v e . PASSED

IC-ADMIN-NOT-ZERO - (W) - Other General A d m i n i s t r a t i o n c o s t s ( P a r t I I I , L i n e AI) i n Form ICR should not be zero. PASSED

IC-BD-SUPT-NOT-ZERO - (W) - Board and Superintendent c o s t s ( P a r t I I I , L i n e B7) i n Form ICR should not be zero. PASSED

IC-BD-SUPT-VS-ADMIN - (W) - I n Form ICR, the r a t i o of Board and Superintendent c o s t s ( P a r t I I I , L i n e B7) to Other General A d m i n i s t r a t i o n c o s t s ( P a r t I I I , L i n e AI) should not be l e s s than 5%. PASSED

IC-EXCEEDS-LEA-RATE - (W) - The i n d i r e c t c o s t r a t e used i n one or more programs (Form ICR, E x h i b i t A - Rate Used) should not exceed the LEA's approved i n d i r e c t c o s t r a t e . PASSED

PCRAF-UNDISTRIBUTED - (F) - A l l o c a t i o n f a c t o r s must be entered i n Form PCRAF f o r support f u n c t i o n s with c o s t s i n u n d i s t r i b u t e d goals (goals OOOO and 9000).

PASSED

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PCR-ALLOC-NO-DIRECT - (W) - I n forras PCR/PCRAF, c o s t s should normally only be a l l o c a t e d to goals t h a t have d i r e c t c o s t s . PASSED

PCR-GF-EXPENDITURES - (F) - T o t a l Costs by Program i n Form PCR, Column 6 should agree with t o t a l expenditures ( o b j e c t s 1000-7999) i n funds 01, 09, and 62. PASSED

ASSET-ACCUM-DEPR-NEG - (F) - I n Form ASSET, accumulated d e p r e c i a t i o n f o r governmental and b u s i n e s s - t y p e a c t i v i t i e s must be zero or negative. PASSED

ASSET-PY-BAL - (F) - I f c a p i t a l a s s e t ending balances were i n c l u d e d i n the p r i o r y e a r unaudited a c t u a l s , the Schedule of C a p i t a l A s s e t s (Form ASSET) must be provided. PASSED

DEBT-ACTIVITY - (O) - I f long-term debt e x i s t s , there should be a c t i v i t y e ntered i n the Schedule of Long-Term L i a b i l i t i e s (Form DEBT) f o r each type of debt. PASSED

DEBT-POSITIVE - (F) - I n Form DEBT, long-term l i a b i l i t y ending balances must be p o s i t i v e . PASSED

DEBT-PY-BAL - (F) - I f long-term l i a b i l i t y ending balances were i n c l u d e d i n the p r i o r y ear unaudited a c t u a l s data, the Schedule of Long-Term L i a b i l i t i e s (Form DEBT) must be provided. PASSED

EXPORT CHECKS UNAUDIT-CERT-PROVIDE - (F) - Unaudited A c t u a l C e r t i f i c a t i o n (Form CA) must be provided. PASSED

ICR-PROVIDE - (F) - I n d i r e c t Cost Rate Worksheet (Form ICR) must be provided. PASSED

CHK-UNBALANCED-A - (W) - Unbalanced and/or incomplete data i n any of the forms should be c o r r e c t e d b e f o r e an o f f i c i a l export i s completed. PASSED

CHK-UNBALANCED-B - (F) - Unbalanced and/or incomplete data i n any of the forms must be c o r r e c t e d before an o f f i c i a l export can be completed. PASSED

CHK-DEPENDENCY - (F) - I f data have changed t h a t a f f e c t other forms, the a f f e c t e d forms must be opened and saved. PASSED

Checks Completed.

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SACS2016ALL F i n a n c i a l Reporting Software - 2016.2.0 7/28/2016 11:26:26 AM 56-10561-0122713

Unaudited A c t u a l s 2016-17 Budget

T e c h n i c a l Review Checks R i v e r Oaks Academy Ventura County O f f i c e of Education Ventura County

Following i s a chart of the various types of t e c h n i c a l review checks and r e l a t e d requirements:

F - Fat a l (Data must be corrected; an explanation i s not allowed) W/WC - Warning/Warning w i t h C a l c u l a t i o n ( I f data are not co r r e c t ,

c o r r e c t the data; i f data are co r r e c t an explanation i s required)

O - I n f o r m a t i o n a l ( I f data are not c o r r e c t , c o r r e c t the data; i f data are c o r r e c t an explanation i s o p t i o n a l , but encouraged)

IMPORT CHECKS

CHECKFUND - (F) - A l l FUND codes must be v a l i d . PASSED

CHK-FUND09-ACTIVITY - (F) - There i s no a c t i v i t y i n Fund 09. PASSED

CHECKRESOURCE - (W) - A l l RESOURCE codes must be v a l i d . PASSED

CHK-RS-LOCAL-DEFINED - (F) - A l l l o c a l l y d e f i n e d r e s o u r c e codes must r o l l up to a CDE de f i n e d r e s o u r c e code. PASSED

CHECKGOAL - (F) - A l l GOAL codes must be v a l i d . PASSED

CHECKFUNCTION - (F) - A l l FUNCTION codes must be v a l i d . PASSED

CHECKOBJECT - (F) - A l l OBJECT codes must be v a l i d . PASSED

CHK-FUNDxOBJECT - (F) - A l l FUND and OBJECT account code combinations must be v a l i d . PASSED

CHK-FDxRS7690x8590 - (F) - Funds 19, 57, 63, 66, 67, and 73 with Object 8590, A l l Other S t a t e Revenue, must be used i n combination with Resource 7690, STRS-On B e h a l f Pension C o n t r i b u t i o n s . PASSED

CHK-FUNDxRESOURCE - (W) - A l l FUND and RESOURCE account code combinations should be v a l i d . PASSED

CHK-FUNDxGOAL - (W) - A l l FUND and GOAL account code combinations should be v a l i d . PASSED

CHK-FUNDxFUNCTION-A - (W) - A l l FUND (funds 01 through 12, 19, 57, 62, and 73) and FUNCTION account code combinations should be v a l i d . PASSED

CHK-FUNDxFUNCTION-B - (F) - A l l FUND ( a l l funds except f o r 01 through 12, 19, 57, 62, and 73) and FUNCTION account code combinations must be v a l i d . PASSED

CHK-RESOURCExOBJECTA - (W) - A l l RESOURCE and OBJECT ( o b j e c t s 8000 through 9999, except f o r 9791, 9793, and 9795) account code combinations should be v a l i d . PASSED

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CHK-RESOURCExOBJECTB - (O) - A l l RESOURCE and OBJECT ( o b j e c t s 9791, 9793, and 9795) account code combinations should be v a l i d . PASSED

CHK-RES6500xOBJ8091 - (F) - There i s no a c t i v i t y i n Resource 6500 ( S p e c i a l Education) with O b j e c t 8091 (LCFF T r a n s f e r s - C u r r e n t Year) or 8099 (LCFF/Revenue L i m i t T r a n s f e r s - P r i o r Y e a r s ) . PASSED

CHK-FUNCTIONxOBJECT - (F) - A l l FUNCTION and OBJECT account code combinations must be v a l i d . PASSED

CHK-GOALxFUNCTION-A - (F) - Goal and f u n c t i o n account code combinations ( a l l goals with expenditure o b j e c t s 1000-7999 i n f u n c t i o n s 1000-1999 and 4000-5999) must be v a l i d . NOTE: Functions not i n c l u d e d i n the GOALxFUNCTION t a b l e (OOOO, 2000-3999, 6000-6999, 7100-7199, 7210, 8000-8999) a r e not checked and w i l l p ass the TRC. PASSED

CHK-GOALxFUNCTION-B - (F) - General a d m i n i s t r a t i o n c o s t s ( f u n c t i o n s 7200-7999, except 7210) must be d i r e c t - c h a r g e d to an U n d i s t r i b u t e d , Nonagency, or County S e r v i c e s to D i s t r i c t s goal (Goal OOOO, 7100-7199, or 8600-8699). PASSED

SPECIAL-ED-GOAL - (F) - S p e c i a l Education revenue and expenditure t r a n s a c t i o n s ( r e s o u r c e s 3300-3405, 6500-6540, and 7240, o b j e c t s 1000-8999) must be coded to a S p e c i a l Education 5000 goal or to Goal 7110, Nonagency-Educational. T h i s t e c h n i c a l review check excludes E a r l y I n t e r v e n i n g S e r v i c e s r e s o u r c e s 3312, 3318, 3322, 3329, 3332, and 3334. PASSED

GENERAL LEDGER CHECKS INTERFD-DIR-COST - (F) - T r a n s f e r s of D i r e c t Costs - I n t e r f u n d (Object 5750) must net to zero f o r a l l funds. PASSED

INTERFD-INDIRECT - (F) - T r a n s f e r s of I n d i r e c t Costs - I n t e r f u n d (Object 7350) must net to zero f o r a l l funds. PASSED

INTERFD-INDIRECT-FN - (F) - T r a n s f e r s of I n d i r e c t Costs - I n t e r f u n d (Object 7350) must net to zero by f u n c t i o n . PASSED

INTERFD-IN-OUT - (F) - I n t e r f u n d T r a n s f e r s I n ( o b j e c t s 8910-8929) must equal I n t e r f u n d T r a n s f e r s Out ( o b j e c t s 7610-7629). PASSED

LCFF-TRANSFER - (F) - LCFF T r a n s f e r s ( o b j e c t s 8091 and 8099) must net to zero, i n d i v i d u a l l y . PASSED

INTRAFD-DIR-COST - (F) - T r a n s f e r s of D i r e c t Costs (Object 5710) must net to zero by fund. PASSED

INTRAFD-INDIRECT - (F) - T r a n s f e r s of I n d i r e c t Costs (Object 7310) must n e t to zero by fund. PASSED

INTRAFD-INDIRECT-FN - (F) - T r a n s f e r s of I n d i r e c t Costs (Object 7310) must n e t to zero by f u n c t i o n . PASSED

CONTRIB-UNREST-REV - (F) - C o n t r i b u t i o n s from U n r e s t r i c t e d Revenues (Object 8980) must net to zero by fund. PASSED

CONTRIB-RESTR-REV - (F) - Co n t r i b u t i o n s from R e s t r i c t e d Revenues (Object 8990) must net to zero by fund. PASSED

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EPA-CONTRIB - (F) - There should be no c o n t r i b u t i o n s ( o b j e c t s 8980-8999) to the Education P r o t e c t i o n Account (Resource 1400). PASSED

LOTTERY-CONTRIB - (F) - There should be no c o n t r i b u t i o n s ( o b j e c t s 8980-8999) to the l o t t e r y ( r e s o u r c e s 1100 and 6300) or from the L o t t e r y : I n s t r u c t i o n a l M a t e r i a l s (Resource 6300). PASSED

PASS-THRU-REV=EXP - (W) - Pass-through revenues from a l l sources ( o b j e c t s 8287, 8587, and 8697) should equal t r a n s f e r s of pass-through revenues to other agencies ( o b j e c t s 7211 through 7213, p l u s 7299 f o r r e s o u r c e s 3327 and 3328) , by res o u r c e . PASSED

SE-PASS-THRU-REVENUE - (W) - T r a n s f e r s of s p e c i a l education pass-through revenues a r e not reported i n the general fund f o r the A d m i n i s t r a t i v e U n i t of a S p e c i a l Education L o c a l Plan Area. PASSED

EXCESS-ASSIGN-REU - (F) - Amounts reported i n Other Assignments (Object 9780) and/or Reserve f o r Economic U n c e r t a i n t i e s (REU) (Object 9789) should not c r e a t e a n e g a t i v e amount i n Unassigned/Unappropriated (Object 9790) by fund and re s o u r c e ( f o r a l l funds except funds 61 through 73). PASSED

UNASSIGNED-NEGATIVE - (F) - Unassigned/Unappropriated balance (Object 9790) must be zero or ne g a t i v e , by resource, i n a l l funds except the general fund and funds 61 through 73. PASSED

UNR-NET-POSITION-NEG - (F) - U n r e s t r i c t e d Net P o s i t i o n (Object 9790), i n r e s t r i c t e d r e s o u r c e s , must be zero or negative, by re s o u r c e , i n funds 61 through 73. PASSED

RS-NET-P0SITI0N-2;ER0 - (F) - R e s t r i c t e d Net P o s i t i o n (Object 9797) , i n u n r e s t r i c t e d r e s o u r c e s , must be zero, by re s o u r c e , i n funds 61 through 73.

PASSED

EFB-POSITIVE - (W) - A l l ending fund b a l a n c e s (Object 979Z) should be p o s i t i v e by r e s o u r c e , by fund. PASSED

OBJ-POSITIVE - (W) - A l l a p p l i c a b l e o b j e c t s should have a p o s i t i v e b a l a n c e by resour c e , by fund. PASSED

REV-POSITIVE - (W) - Revenue amounts e x c l u s i v e of c o n t r i b u t i o n s ( o b j e c t s 8000-8979) should be p o s i t i v e by resource, by fund. PASSED

EXP-POSITIVE - (W) - Expenditure amounts ( o b j e c t s 1000-7999) should be p o s i t i v e by f u n c t i o n , r e s o u r c e , and fund. PASSED

CEFB-POSITIVE - (F) - Components of Ending Fund Balance/Net P o s i t i o n ( o b j e c t s 9700-9789, 9796, and 9797) must be p o s i t i v e i n d i v i d u a l l y by resou r c e , by fund.

PASSED

SUPPLEMENTAL CHECKS

EXPORT CHECKS CHK-UNBALANCED-A - (W) - Unbalanced and/or incomplete data i n any of the forms

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should be c o r r e c t e d before an o f f i c i a l export i s completed. PASSED

CHK-UNBALANCED-B - (F) - Unbalanced and/or incomplete data i n any of the forms must be c o r r e c t e d before an o f f i c i a l export can be completed. PASSED

CHK-DEPENDENCY - (F) - I f data have changed t h a t a f f e c t other forms, the a f f e c t e d forms must be opened and saved. PASSED

Checks Completed.

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