Superintendent: Joey Campbell CBO Chris Vaz Governing Board: Eddie Ruiz, President Mark Aguilar, Vice President Terry Ruiz, Clerk Steven Barra, Member Anna Campbell, Member Darrel Carter, Member Henry Hendrix, Member e 2016-17 Unaudited Actuals
• Accounting of the years financial activity
• LCFF Calculator, 2016-2017 version 18.2b-August 7, 2017 e WUSD is filing the certification of Unaudited Actuals for 2016-17 Revenue, Total: $34,513,792 Expenditures, Total: $34,561,733 Excess( Deficiency): ($47,941) Transfers In: ------$74,584 * lncrease(Decrease), Fund Balance: $26, 643 Beginning Fund Balance: $1,960,726 Ending Fund Balance: $1,987,369
Increase(Decrease): $26,643 • California Clean Energy Act $ 73,057 Resource 62300
• Lottery Instructional Materials $ 78,363 Resource 63000
• College Readiness Block Grant $ 53,577 Resource 73380
• Other Local • PBIS $ 850 Resource 90100
• Other Local - Local Donated $ 45,712 Resource 90100
• Other Local - Local Donated $ 9,851 Resource 90120
• Other Local - Solar $117,330 Resource 90130
• Total $378,200 • Special Education $761,600 Resource 65000
• Ongoing & Major Maintenance $677,472 :, . Resource 81500 e ROC/P $215,173 Resource 90020
• Other Local $ 2,730 Resource 90100
• Total $1,656,975 • Child Development $ 4,527 Fund 1200
• Cafeteria Fund $ 358, 130 Fund 1300
• Building Fund $1,449,991 Fund 2101
• Building Fund $6,409,458 Fund 2103
• Capital Facilities Fund $ 297,021 Fund 2500
• School Facilities Fund $ 463 Fund 3500
• School Facilities Fund $ 1,085 Fund 3501
• Special Reserve for Capital Outlay $ 22,955 Fund 4000 • Career Technical Education Incentive Grant $438,894 Resource 63870 • December 15, 2017 Financial Audit for 2016-17 • December 15, 2017 First Interim Report • January 2018 Preparation/development of 2018-19 District Budget • January 2018 LCAP Annual Update for 2018-19 January 2018 Governor's Budget Proposal • March 15, 2018 Second Interim Report • May 2018 Governor's May Revise Proposal, 2018-19 State Budget • May 2018 Budget Hearing 2018-19 LCAP and 2018-19 Budget • June 2018 Budget Approval 2018-19 LC.AP and 2018-19 Budget Unaudited Actuals Washington Unified FINANCIAL REPORTS 10 76778 0000000 Fresno County 2016-17 Unaudited Actuals Form CA School District Certification
UNAUDITED ACTUAL FINANCIAL REPORT:
To the County Superintendent of Schools:
2016-17 UNAUDITED ACTUAL FINANCIAL REPORT. This report was prepared in accordance with Education Code Section 41010 and is hereby approved and filed by the governing board of the school district rsuant to Educ tion Code Section 42100.
Date of Meeting: Sep 13, 2017
To the Superintendent of Public Instruction:
2016-17 UNAUDITED ACTUAL FINANCIAL REPORT. This report has been verified for accuracy by the County Superintendent of Schools pursuant to Ed ucation Code Section 42100.
Signed. ______Date· ______County SuperintendenVDesignee (Original signature required)
For additional information on the unaudited actual reports, please contact:
For County Office of Education: For School District:
Robin Van Dyke Chris M. Vaz Name Name DFS Supervisor CBO Title Tille 559-265-3021 559-495-5600 Telephone Telephone [email protected] [email protected] E-mail Address E-ma~ Address
California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: ca (Rev 05130/2017) Page 1 Printed: 9/7/2017 10:29AM Unaudited Actuals Washington Unrfied FINANCIAL REPORTS 10 76778 0000000 Fresno County 2016--17 Unaudited Actuals Form CA Summary of Unaudited Actual Data Submission
Following is a summary of the critical data elements contained in your unaudited actual data Since these data may have fiscal implications for your agency, please veril'/ their accuracy before filing your una1.Jd1ted actual financial reports
Fonn Descriotion Value CEA Percent of Current Cost of Education Expended for Classroom Compensation 55 10% Must equal or exceed 60% for elementary. 55% for unified. and 50% for h.gh school d1stncts or future apportionments may be affected (EC 413 72)
CEP. Deficiency Amount sooo Apphcable lo d1stncls not exempt from the requirement and not meeting the minimum classroom comoensation percentage • see rorm CEA for further details
GANN Adjustments to Appropriations Limit Per Government Code Section 7902 1 $0 00 If ttus amount is nor zero. it represents an increase to your Appropriations Limit The Department of Finance must be notlrled of increases w1th1n 45 days of budget adoption
Adjusted Appropriations Limit $16 711 076 25 Appropriations Sub1ect to Limit $ 16 711 075 25 These amounts represent the board appfoved Appropriations Limit and Appropriations Subject to Limit pursuant to Government Code Section 7906 and EC 42132
ICR Prehm1nary Proposed Indirect Cost Rate 743% Fixed-w1th-cany-foiward nd rect cost rate for use in 2018-19. sub1ect to COE approval
NC MOE No Child Left Behind (NCLB) Maintenance of Effort (MOE) Determination MOE Met If MOE Not Met. the 20 18-19 apportionment may l>e reduced by the lesser or the following two percentages MOE Oelic1ency Percentage. Based on Total Expenditures MOE Def1c1ency Percentage - Based on Expetldtlures Per ADA
::a1ifomia Dept of Education SACS Financial Reporting Software · 20 t 7 2 o =11e ca {Rev 0513012017) Paget Pnntect 91712017 10·29 AM ._ •iw• -J=r-lesr10 cc.1ant .J1r11 A. Yovinu :O-up-n 1:\t\· 11,h.~ !~l REQUEST FOR BUDGET ROLLOVER DISTRICT NUMBER__ --+j_..5..c.______DATE REQUESTED g I I y. / I 1 scHooL 01sTRICT \A> n S h '<::..::fb~ ,:""") l... J n I c·. -e..c\ •EauEsr Eo av tft" n S, *A2- s1GNA TURE __!Iv_ /J1 = "'"'" "''"' JULY 1 BUDGET FIRST INTERIM SECOND INTERIM UNAUDITED ACTUALS D Roll CY Budget to 0 Roll CY Budget to ~Roll PY Ending 0 Roll PY Est Actuals Revised Revised Balance to CY Beginning Balance Roll Original Budget Check au that apply D Roll CY Budget to 0 Revised COUNTY OFFICE USE BELOW DATE ROLLED______CONTROL NO ______ ROLLEDBY______,~=-=-=--=------< P~EASE PlltNT) SJ GNATURE______ RESERVE PERCENTAGE ___ __% REQUIRED RESERVE _____% SCAN AND E-MAIL ATIENTION: ______(DFS Team) F.-csno County Otfke of Education I l 11 \'.111 N~~~ Av.: nm· • Fn:~n o, C .1li1'urni,1 9:\72. 1 S~ Reconciliation of Fund Balance - General Fund Unrestricted Restricted Total Fund Beginning Balance. July 1. 2016 1,564,639 396,087 1,960.726 Audit Adjustments for 2015-16 - - - As of July 1s t, 2015 Audited l ,564,639 396,087 1,960,726 Net lncrease/ (Decrease) in Fund Balance 44,531 (17.888} 26,643 Ending Balance, June 30, 2017 $ 1,609, 170 $ 378, l 99 l ,987,369 Reconciliation of Restricted Ending Balance California Clean Energy Act 73,057 Res 62300 Lottery Instructional Materials 78,363 Res 63000 College Readiness Block Grant 53,577 Res 73380 Other Local - PBIS 850 Res 90100 Other Local - Local Donated 45, 172 Res 90110 Other Local - Local Donated 9,85 1 Res 90120 Other Local - So lar J 17,330 Res90130 Total, Restricted Ending Balance $ 378,200 Program Contributions for 2016- 17 Special Education 761,600 Res 65000 Ongoing & Major Maintenance 677,472 Res 81500 ROC/P 215, 173 Res90020 Other Local 2,730 Res 90100 Total, Contributions to Restricted Programs $ 1,656,975 Fund Balances, other Funds Child Development 4,527 Fund 1200 Cafeteria Fund 358, 130 Fund 1300 Building Fund l,449,991 Fund 2101 Buildiing Fund 6,409,458 Fund 2103 Capital Facilities Fund 297,021 Fund 2500 School Facilities Fu nd 463 Fund 3500 School Facilities Fund J,085 Fund 3501 Special Reserve for Capital Outlay 22,955 Fund 4000 Deferred Revenue CETIG 438,894 Res 63870 2016-17 Unaudited Actuals Washington Unified AVERAGE DAILY ATTENDANCE 10 76778 0000000 Fresno Counry Form A 2016-17 Unaudited Actuals 2017-18 BudQet Estimated P-2 Estimated Estimated Oescriotion P-2ADA AonualADA Funded ADA ADA Annual ADA Funded ADA A. DISTRICT 1. Total District Regular ADA Includes OpPQrtumty Classes. Home & Hospital, Special Day Class, Continuation I Education, Special Education NPSILCI and Extended Year, and Community Day School (Includes Necessary Small School ADA) 2 479.35 2,468.77 2.487.79 2 479.35 2,479.35 2 479.35 2. Total Bnic Aid Choice/Court Ordered Voluo tary Pupil Transfer Regular ADA Includes Opportunity Classes. Home & Hospital. Special Day Class. Continuation Education. Special Education NPSILCI and Extended Year, and Community Day Sch ool {ADA not included in Line A1 above) 3. Total Basic Aid Open Enrollment Regular ADA Includes Opportunily Classes. Home & Hospital. Special Day Class. Continuation Education. Special Education NPS/LCI and Extended Year. and Community Day School (ADA not included in Line A 1 above) 4. Total, District Regular ADA (Sum o f Lines A1 through A3) 2 479.35 2 '468.77 2 487.79 2 479.35 2 479.35 2 479 35 5. District Funded County Program ADA a. County Community Schools 0.73 0.73 0.73 0 73 0 73 b. Special Educalion-Special Day Class 23.65 2MS 28.78 23.65 23.65 23.65 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 r. County School Tuilioo Fund (Out of State Tuition) (EC 2000 and 463801 g. Total, District Funded County Program ADA {Sum of Un&s A5a through A5f) 24.38 24.38 28.78 24.38 24.38 24 38 6. TOTAL DISTRICT ADA (Sum of Line A4 and Line Alig) 2.503. 73 2 4S3.15 2.516.57 2.503.73 2 503.73 2 503 73 7. Adults In Correctional Facilities 8. Charter School ADA --· - -- -- (Enter Charter School ADA using Tab C:. Charter School ADAI California Oept of Education SACS Financial Reporting Software· 2017.2.0 File: ada (Rev 03110/2017) Pa9e 1 of 1 Printed: 9171201 7 10:28 AM Washington Unified AVERAGE DAILY ATIENDANCE 10 76778 0000000 Fresno County Form A 2016-17 Unaudited Actuals 2017-18 Budaet Estimated P-2 Estimated Estimated Description P·2 ADA Annual ADA Funded ADA ADA Annual ADA Funded ADA B. COUNTY OFFICE OF EDUCATION 1. 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 257 4 (C)(4)(A)J d . Total, County Program Alternative Education ADA (Sum of Lines B1a through B1c) 0.00 0.00 0 .00 0.00 0.00 0 00 2. District Funded County Program ADA a. County Community Schools b. Special Education-Special Day Class c. Special Education-NPS/LCI d. Special Education Extended Year e. Other County Operated Programs: Opp ortunity Schools and Full Day Opportunity Classes. Specialized Secondary Schools, Technical, Agricultural, and Natural Resource Conservation Schools t County School Tuition Fund (Out of State Tuition) [EC 2000 and 46380] g. Tot 5. County Operations Grant ADA >-- ·--- --·- -~------1------6. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA} California Dept of Education SACS Financial Reporting Software • 2017 2.0 F ile: ada (Rev 02103/2016) Page 1of 1 Printed: 917/2017 10:28AM 2016-17 Unavdned Actuals Washington Unified AVERAGE DAILY ATIENOANCE 10 76778 0000000 Fresno County Form A 2016-17 Unaudited Actuals 2017-18 BudQet Estimated P-2 Estimated Estimated DescriPtion P-2ADA AnnuelADA Funded ADA ADA Annual ADA Funded ADA C. CHARTER SCHOOL ADA Authorizing LEAs reporting Cllarter school SACS linancial data in their Fund 01. 09, or 62 use this worksheet 10 rep0'1 ADA for lllOse charter sellools ChartE!f schoots re11Mino SACS financial dala seoaratelv from their aulhoriU"la LEAs in Fund 01 or Fund 62 use this worksheet lo reoort their ADA. FUND 01: Ch1rtM School ADA corresoon FUND 09 or 62: Charter School AOA cormponding to SACS financial data reported In Fund 09 or Fund 62. 6. Totlll Charter School Regular ADA 6. Charter School County Program Alternative Education ADA a County Group Home and lnstilution Pupils b. Juvenile Halls. Homes. and Camps c Probation Referred. On Probation or Parole, Expelkld per EC 48915(a) or (C) (EC 2S74{c)(4)(A)( d . Total, Charter School County Program Alternative Education ADA (Sum of Lines C8a through C6c) 000 000 0.00 0.00 0.00 0.00 7. Chartor School Fundod County Program ADA a. County Community Schools b Special fducation·Special Day Class c. Special Education·NPS/lCI d. Special Education Extended Year e. Other County Operated Programs: Opportunity Schools and Full Day Oppo California Dept of Education SACS Financial Reporting Software · 2017 2.0 File: acta (Rev 02/03/2016) Page 1of 1 Printed: 9171201 7 10:28 AM Unaudited Actuals Washington Unified 2016-17 Unaudited Actuals 1o 1sns 0000000 Fresno County Schedule of Long-Term Liabilities Fonn DEBT Unaudited Audit Audited Balance Adjustments/ Balance Ending Balance Amounts Due Within Julv 1 Restatements Julv 1 Increases Decreases June 30 One Year Govtrnmental Activities: General Obligation Bonds Payable 21 ,830,000.00 21,830.000.00 10.035.00 425.000.00 21 ,415 035.00 465.000.00 State School Building Loans Payable 0.00 0.00 Certificates of Participation Payable 12,495,000.00 12 495,000.00 7 .295.000.00 12 495,000.00 7.295 000.00 390.000.00 Capital Leases Payable 29.982.00 43 445.00 73427.00 74.584.00 22 467.00 125,544.00 39,66a.OO Lease Revenue Bonds Payable 000 0.00 Other General Long-Term Debt 0.00 0.00 Net Pension Liability 0.00 0.00 Net OPEB Obligation 341 208.00 341 20800 154,495.00 186.713.00 138,073.00 Compensated Absences Payable 264,710.00 264 710 00 27,608.00 292,318.00 Govemmental activities long-term liabiHtles 34,960,900.00 43,445.00 35.004.345.00 7,407,227.00 13 096 962.00 29,314 610.00 1,032.741.00 Bu&iness·Type Acti\lities: General Obligation Bonds Payable 0.00 0.00 State School Building Loans Payable 000 I 0.00 Certlficates of Participation Payable 0.00 0.00 Capital Leases Payable I 0.00 0.00 Lease Revenue Bonds Payable 000 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 &isiness-lvoA activities Iona-term liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Calif0 Unaudited Audit Audited Balance Adjustments/ Balance Ending Balance Julv 1 Restatements Julv 1 lncreue1 Decreases June 30 Gov•mmental Activities: Capital assets not being depreciated: La nd 2.432.571 .00 0.00 2 432.571 .00 2.432.571.00 Work in Progress -438 129.00 0.00 438.129.00 196.988.71 635.117.71 Total capital assets not being depreciated 2.870.700.00 0.00 2.810.100.00 I 196.988.71 0.00 3,067 ,688.71 Capital assets being depreciated: Land Improvements 7.678.145.70 0.00 7.678,145.70 60.480.00 7.738.625.70 Buildings 47 -450.gss.oo 11 .000.00 47.461,988.00 132.071 .84 47 . 5~ . 059.84 Equipment 5 242 091 .00 0.00 5.242 .091 .00 142 258.11 5.384.349.11 Total capital assets being depreciate Buslnes.s-Type Activities: Capital assets not being depreciated: Land 0.00 0.00 Work in Progress 0.00 0.00 Total capital assets not being depreciated 0.00 0.00 0.00 0.00 0.00 0.00 Capital assets being depreciated: Land Improvements 0.00 0.00 Buildings I I 0 00 0.00 Equipment 0.00 0.00 Total capital assets being depreciated 0.00 0.00 0 .00 0.00 0.00 0.00 Accumulated Depredation for: Land Improvements 0.00 0.00 Buildings 000 0.00 Equipment 0.00 0.00 Total accumulated depredation 0.00 0.00 0.00 0.00 o.oo 0.00 Total capital assets being depreciated. net 0.00 0.00 0.00 0.00 0.00 0.00 Buslness-tvOP activitv ca1>ttat assets net 0.00 0.00 0.00 0.00 0.00 0.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: asset (Rev 01127/2009) Page 1 of1 Pflnted: 911812017 4:01 PM SCHOOL DISTRICT DATA ELEMENTS REQUIRED TC Washington Unified (76778) - Unaudited Act 9/6/17 2016-17 2017-18 2018-19 2019-20 COLA 0.00%1 1.56%1 2.15%1 2.35%1 GAP Fun ding rate 56.08%1 43.19%1 66.12%1 64.92%1 Estimated Property Taxes (with R:DAJ A·61 3,489,747 1 3,489,747 J 3,489,747 1 3,489,747 1 Less ln·Lieu transfer s (311,620) s {313,027) s (313,027) s (313,027) Total Local Revenue s 3,178,127 s 3,176,720 s 3,176,720 s 3,176,720 Statewide 90th percen tile rate OTHER LCFF TRANSITION INFORMATION Enter class size penalties, longer day/longer year penaktrict LCFF Tra nsitlon Calculation exhibit. Class size penalties are entered on M iscellaneous Adju.3-5). 2016-17 2017-18 2018-19 2019-20 Floor Adjustments Miscellaneous Adjustments .,,I Minimum State Aid Adjustments Funded Based on Target Formula ,. ~.:~ : ~~13E F7'm F7i;m'. ~At'!;E UNDUPUCATED PUPIL P£RCENTAGI 2016-17 2017-18 2018-19 2019-20 District Enrollment A·l /A-31 COE Enrollment A-2/ A-4 2. 6~~ I 2 . 6~~ I 2 , 6~ ~ I 2 ,6~~ I Total Enro1J ment 2.663 2,663 2,663 2,663 District Undupllcated Pupil Count B·l / l>-31 2,3~: COE Unduplicated Pupil Count ll-2/B·4 2,3 ~: I I 2.3 ~! I 2.3~: I Total Undupficated Pupil Count 2,413 2.413 2,413 2,413 3-yrrolling 3·yr rolling 3-yr rolling 3-yr rotting percentage percentage percentage percentage Single Year Unduplicated Pu pil Percentage 90.61% 90.61% 90.61% 90.61% Unduplicated Pupll Percentage(%) 90.51% 90.44% 90.61% 90.61% AVERAGE DAILY ATIENDANCE (ADA) Enter ADA. Calculator will use sr eater of total currenled Charter School General Purp ose BG offset: enter ONLY the Di: En ter Regular ADA by grade span. Enter 'Ungraded' AD ADA Al)A lO USt'. 2012-13 2016-17 CURRENT YEAR ADA: <,,raoes I J•d ll-1 <.>raoes 'l· b e-2 P2 (>\ t11111al for SI.)( l:iraoes 1·1$ 8·3 a-'.ll.1 vailn l:iraaes ~-i.: B-4 NPS, NPS-lCI, CDS: TK·3 4-6 7-8 Annual ~::..1 -----t------+ - ----+------1 .__ ...... , _... __. 9-12 E·4 ____.-® I______ml ____4 ®1 COE operated (Community School, Special fd): '® ' TK-3 t -6& Hll 4·6 E-7& E· l2. 7·8 P· ! / AntK1al E-8 & E·lJt----.....,.,r+----..-...... +--- --.....+----."""4 9-12 E-9 & E- 1~ 1----...,..r+---.....,..,.,,...+---,rn 1 I ...... +----..,...... t .._-~~:--=-::----.,,..,,.~~..__-....,,.-:=-:::-::-::-,,....--.,,....,,~-.:-::-'iii 151 J!~ TOTAL 2,503.73 2,503.73 2,503.73 2,503.73 RATIO: Distr ict ADA to Enrollment 0.94 0.94 0.94 0.94 RATIO: Combined ADA to Enrollment 0.94 0.94 0.94 0.94 CHARTER ADA ADJUSTMENT 2016-17 2017-18 2018-19 2.019-20 ADA t ransfer : Student from District to Charter (cross fi: G~~:~=rades~ 7-8~~~3 A~·:8~ •1: ~~~~~~~~~~ :~~~~~~~~~~:~~~~~~~~~~:~~~~~~~~~= ...._ _._ ..._ __. Grades 9-12 A·9 ______ ADA transfer: Student from Charter to District (cross fo LCFF Calculator v18.2b 916/201712:34 PM District MYP Data releas ed August 7, 2017 SCHOOL DISTRICT DATA ELEMENTS REQUIRED T< Washington Unified {76778) - Unaudited Act 9/6/17 2016-17 2017-18 2018-19 2019- 20 Grades TK-3 Grades 4-6 Grades 7-8 A-13::~~ 11-. ------t-----+------t------1 .._ ..._ _,,, ..._ ~ Grades 9-12 A-14 t------t______ Difference (i f diff. < 0, no adj. to PY ADA) LCFF Calculator v18.2b 9/6/201712:34 PM District MYP Data released August 7, 2017 2016-17 2017-18 2018·19 201 local Property Taxes s 3.489,747 $ 3,489, 747 s 3,489,747 $ 3,489,747 less: RDA incl. in Prop. Tal(eS Is a10,251 I Is 870,251 J Is s10,251 I Is s10.2s1 I local Property Tal(eS less RDA s 2,619,496 s 2.619.496 s 2,619.496 District LCFF ADA 2,516.57 2,503.73 2,503.73 2,503.73 Total Charter LCFF ADA 339.80 339.80 339.80 339.80 Total LCFF ADA Z,856.37 2,843.53 2,843.53 Property Taxes per ADA $ 917.07 $ 921.21 $ 921.21 Total Funded by Property Taxes per $ 311,620 $ 313,027 s 313,027 Total Fu nded by LCFF Funding per A Certified ln ·Ueu Taxes Alternative Calculation Tool I I I District In-Lieu of Property Tax Tra1 $ 311,620 $ 313,027 $ 313,027 Prior Year Basic Aid Status Non·BOSiC Aid NOll·Basic Aid Non-Bosic Au1 $ 311,620 $ 313,027 $ 313,027 L Property taxes per ADA >e Charter ADA ~,~~--~~339.so Is 311,620 j39.Sll f $ 313,027 ~:;g,!Jll I s 313,027 ~:J~. so I z. LCFF funding per ADAK Charter A a. Charter IS funded at Target in r Grade Level ADA ADA Grades 1<-3 Grades 4-6 Grades 7-8 Grades 9-12 ln·Lit:u of Property Tax limit at ~ ~ Target $ $ s b. Charter IS NOT funded at Targt Target Base + GSA Total Target Grant I I Ratio of ease to Total Target 0.00% 0.00% 0.00% 0.00% Floor + Of Gap Charter ADA (11(1111 ~II diWil'tS) I I Floor+ CY Gap per ADA ADA for students residing in the District 339.80 339.80 339.80 339.80 Floor 1 CY Gilp for District of Residence In-Lieu of Property Tax limit during Transition $ $ $ LCFF Calculator v18.2b 9/6/201 712:35 PM District In-Lieu Taxes released August 7. 2017 Washington Uni t:' ..,, 11; v n.,111;~. ion Grant 2013-14 2017-18 2018-19 2019-20 1. LCFF Target Supplemental & Concentration Grant Funding f rom Cah:ulatcr tab 7,346,693 7,529,225 7,706,317 2. Prior Vear Iestimated) E.11penditures for Un duplicated Pupils above what was spent on services for all pupils 6,611,194 6,928,856 7,325,820 3. Difference fl} less {21 735,499 600,369 380,497 4. Estimated Additional Supplemental & Concentration Grant funding [3I • GAP fundinq rate 317,662 396,964 247,019 GAP funding rate 43.19% 66.12% 64.92% 5. Estimated Supplemental and Concentration Grant Funds (ZJ plu~ {4/ (ut>/ess (3}<0 then flJI (far LCAP enflv) 6,928,856 7,325,820 7,572,839 6. Ba se Funding I CFF Pha<1·ln Fntirlemenr I•" {S/, ,.~r lJ1rlP .. Tftff').,,f/'rl tn LCFF Phase-In Entitlement Z7,817.Z72 28,686,54) 29,410.681 7/8. Percentage to Increase or Improve Services• {SJ/(6/ (for LCAPet1lry} 34.23% 35.36% 35.73% •percrnlaae bv whk ll sefl'iCtJ (0< uf! SUMMARY SlE TO INCREASE OR IMPROVE SERVICES 2017-18 2018-19 2019-20 Current year estimated supplemental and concentration grant funding In the LCAP year s 6,928,856 $ 7,325,820 $ 7,572,839 Current year Percentage to Increase or Improve Services 34.23% 35.36% 35 ,73 ~ LCFF Calculator v18.2b 9/6/201712:35 PM LCAP released August 7, 2017 sal Assumptions ) - Unaudited Actuals :unding 2016-17 2017·18 2018-19 2019· 2.0 Target Components: Base Grant 19,622.461 19,81 2,210 20,23 8,173 20,713,554 Grade Span Adjustment 738,275 704,691 718,834 736,377 Supplemental Grant 3,685,701 3,711,097 3, 797,829 3,887,157 Concentration Grant 3,615,048 3,635,596 3,73 1,396 3,819,160 Add-ons 645,726 645,726 645,726 645,726 Total Target 28,307,211 28,509,320 29,131.958 29,801,974 Transition Components: Target s 28,307,211 $ 28,509,320 $ 29,131,958 $ 29,801,974 Funded Based on Target Formula lbamJon pnor FALSE FALSE FALSE FALSE Floor 26,265,891 27,291.140 27.817,274 28,686,544 Remaining Need after Gap (mformaticnal only} 896,613 69Z,048 445,415 391,193 Current Year Gap Funding 1,144,707 526,132 869, 269 724,137 Miscellaneous Adjustments E conomic Recovery Target Additional State Aid T otal Phase-In Entitlement $ 27,410,598 $ 27,817,272 $ 28,686,543 $ 29,410,681 By Object Code 2016· 17 2017-18 2018-19 2019·20 8011 - State Aid s 20,03 1,102 $ 20,672.699 s 21.710,815 $ 22,434,953 8011 - Fair Share 8311 & 8590 - Categoricals EPA (for LCFF Cstculation purposes) 4,201,369 3,967,853 3,799,008 3,799,008 Local Revenue Sources: 8021 to 8089 - Property Taxes 3,489,747 3,489,747 3,489,747 3,489,747 8096 - In-Lieu of Property Taxes (311,620) (313,027) (323,027) (313.027} Properly Taxes net of in-lieu 3,178,127 3,176,720 3,176,720 3,176,720 TOTAL FUNDING $ 27,410,598 $ 27,817,272 $ 28,686,543 $ 29,410,681 Basic Aid Status Non-Basic Aid Non-Basic Aid Non-Basic Aid Non-Basic Aid less: Excess TaKes s s s s Less: EPA in Excess to LCFF Funding s $ s s Total Phase-In Entitlement $ 27,410,598 $ Zl,817,171 $ 28,686,543 $ 19,410,681 1ov7<: - t:l"'P. Kece1p1s (for budget & cashflowJ s 4,236,635 s 3,967,853 $ 3,799,008 s 3, 799,008 LCFF Calculator v18.2b 9/7/201710:33 AM Summary released August 7, 2017 sal Assumptions ) - Unaudited Actuals 1t Population 2016-17 2017-18 2018-19 2019-20 Unduplicated Pupil Population Agency Unduplicated Pupil Count 2,389.00 2, 389.00 2,389.00 2,389.00 COE Unduplicated Pupil Count 24.00 24.00 24.00 24.00 Total Unduplicated pupil Count 2,413.00 2,413.00 2, 413.00 2,413.00 Rolling %. Supplemental Grant 90.5100% 90.4400% 90.6100% 90.6100% Rolling %, Concentration Grant 90.5100% 90.4400% 90.6100% 90.6100% FUNDED ADA Adjust9d Base Grant ADA Prior Year Current Year Current Year Current Year Grades TK-3 666.11 611.97 611.97 611.97 Grades 4-6 457.30 510.65 510.65 510.65 Grades 7-8 283.96 293.28 293.28 293.28 Grades 9-12 1.109.20 1.087.83 1,087.83 1,087.83 Total Adjusted Bas~ Grant ADA Z,516.57 Z,503.73 2,503.73 Z,503.73 Necessary Small School ADA Current year Current year Current year Current year Grades TK-3 Grades 4-6 Grades 7-8 Grades 9-12 Total Necessary Small School ADA Total Funded ADA 2516.57 2503.73 2503.73 2503.73 ACTUAL ADA (Current Year Only) Grades TK-3 611.97 611.97 611.97 611.97 Grades 4-6 510.65 5 10.65 510.65 510.65 Grades 7-8 293.28 293.28 293.28 293.28 Grades 9-12 1,087.83 1,087.83 1,087.83 1,087.83 Total Actual ADA 2,503.73 2,503.73 2,503.73 2,503.73 Funded Difference (Funded ADA less Actual ADA) 12.84 ! or Improve Services 2016-17 2017·18 2018·19 2019-20 Current vear estimated supplemental and concen' $ 6,611,194 $ 6,928,856 $ 7,325,820 $ 7,572,839 Current year Percentage to Increase or Improve St 32.80% 34.2.3% 35.36% 35.73% LCFF Calculator v18.2b 9/71201710:33 AM Summary released August 7. 2017 Unaudited Actuals Washington Un1fled General Fund 10 76778 0000000 Fresno County Unrestneted and Restric1ed Form 01 Expenditures by Object 2016-17 Un<1udit.d A ctuals 2017 -18 Budaet Total Fund Total Fund o/t Diff Object UnrHtricted Restricted col.A+ B Unrestricted Restricted col. O+ E Column D•scrlotlon RMource Codes Codes CAl I Bl !Cl 10) IEl (f) C&F ~REVENUES 1) LCFF Sources 8010-8099 27 294.099.06 0 00 27.294.099.06 27.682.251.00 0 .00 27 682 251.00 1.4% 2) Federal Revenue 8100..8299 45.654.04 2.845.599 20 2 ,891,253.24 6 692 00 2 604.277.00 2 612 969.00 -9 6% 3) Other State Revenue 8300-8599 1.067. 804.0 2 1423 503.02 2 49130704 650.490 00 2 085.558.00 2 736.04aJ>O 9.8% 4) Other Locat Revenue 8600..8799 258.679.49 1 .578.452.87 1 837 132.36 212 251.00 1 690 916.00 2 103.167.00 14.5% 5\ TOTAL R EVENUES 28 AA6 236 .61 5 847 555.09 34 513 791.70 28 553 AA4.00 6 580 751.00 35 134 435.00 1.8% B. EXPEHOITURES 1) Certificated Salaries 1000-1999 10 .899.356.56 2.014,758.38 12,9 14.114.94 10.888 069 32 2 129 986.00 13 018 0 55.32 0.8% 2) Classified Salaries 2000-2999 3 .771.826.76 707.909.25 4.479 736.01 3 746 685.00 693.587.00 4,440272.00 ·0.9% 3) Employee Benefits 3000-3999 6.825.254 .83 \.821.317. 12 8.646 571.95 7.086 833.00 2 214 442.00 9.303.275.00 7.6% 4) Books a.nd Supplies 4000-4999 682.912.6 1 774 495.90 1,457 408.51 723 500.06 1 11645813 1.639.958.19 262% 5) Services and Other Operating Expenditures 5000-5999 3 720 334.70 1 922.208.26 5 .642.542.96 3 733,925.59 1 221 910.00 4 955,835.59 -1 2 2% 6) Capital Outlay 6000-6999 295.910.67 31 429.28 327 339 .95 94,839.00 239387.00 334,226.00 2.1% 7) Other Outgo (excluding Tram;fil'$ of Indirect 7100-7299 Cosls} 7400-7499 1.037.251 .54 143.184.86 1.180,436.40 841 .IX>9 00 144 752.00 936,661 00 -1 64% 8) 01her Outgo - Transfef's of Indirect Costs 7300-7399 {193.533211 107.114 96 (86 418.25) 1168.338 001 88.894.00 {79.444 00\ -81% 9l TOTAL EXPENDITURES 27 039.314.46 7.522 418.01 34 56173247 26 9-49 422.97 7 849 416.13 3-4 798 839.10 0 .7 o/c C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES ANO USES (AS - B9) 1 626.922.15 (1 67-4 862 92) (47 940.771 160426\ 03 (1268665.13) 335595.90 -800.0% IJ. OTHER FINANCl1'4G SOURCl;SIUSES 1) hiterluno Transfers a) Transfers In 8900.8929 0 .00 0.00 o.oo 000 0 .00 0 .00 0 .0% b) Transfers Out 7600-7629 0.00 0.00 0.00 0 00 0.00 0 .00 0.0% 2) Other Sour~s/Uses a) Sources 8930-8979 74,584.12 000 74,584 12 0.00 0.00 0.00 -1 00.0o/o b) Uses 7630-7699 0 .00 0.00 0 00 0.00 0.00 0 00 0.0% 3) Contiibutlons 8980-8999 (1.656.974.94\ 1 656.974.94 0.00 {1,652.103.00l 1652 103.00 0.00 00% 41 TOTAL OTHER FINANCING SOURCESJUSES ( 1 582 390.821 1.656 974.94 741 584 12 11652103 00) 1652103.00 0 .00 -100.0% California Dept of Educatioo SACS Financial Reporting Software . 2017.2 o File: funO-a (Rev 06/0812()17} Page 1 Printed: 91712017 10:25 AM unaudited Actuals Washington UnrfiEd General fund 10 767780000000 Fresno County Unrestricted and Restricted Form 01 Expenditures by Object 2016·17 Unaudited A ctuals 2017-18 B udQet Total Fund Total Fund % 01tf Object Unrestricted Re$tricted col.A+ B Unreal.rlcted Restricted col. o+ E Col umn Oe$criotion Rllsource Codes Codes !Al !Bl I Cl IOl /El (fl C&F E . NET INCREASE {DECREASE) IN FUND BALANCE IC + 041 44.53133 117 887.98l 26 643.35 (47 841.971 383 437.87 335 595.90 11 59.6°/o F . FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As ot July 1 - Unaudited 9791 1.564.639 05 396,087.32 1,960.726.37 1,609 170.38 378 199.34 1 1.987 .369. 72 1.4% b) Audit Adjustments 9793 0.00 0.0Q 0.00 0.00 0.00 0.00 0.0% C) As of July 1 • Audited (F1 a ~ F 1b) 1.564,639.05 396,087 .32 1,960,726.37 1609170.38 378 199.34 1.987.369.72 1.4% d) Other Re:statements 9795 000 0.00 000 0.00 0 00 0.00 0.0% e) Adjusted Begimng Balance (F1c+ F1d) 1,584.639.05 396,087.32 1,960 726 37 1609170.38 378199.34 1987 369.72 1.4% 2) Ending Balance, June 30 (E .. F1e) 1 609.170.38 378 199 34 1 987,369.72 1 561.328.41 761 637 .21 2 322.965.62 16.9% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 10 000.00 000 10 000.00 0.00 0.00 0.00 -IOOO"k Stores 9712 438.31 0 .00 ~38 . 3 1 0.00 000 0.00 -100.0% Prepaid Expen All Othets 9719 0.00 0.00 000 0.00 0.00 0.00 0.()% b) Restricttl c) Committed Stabilization Arrangements 9750 o.oo I 0.00 0.00 0.00 000 0.00 00% Olller Commilrnents 9760 0.00 000 0.00 0.00 0.00 0.00 0.0% d) Assigned Ol'1er A:ssignments 9780 0.00 0.00 0.00 0.00 0.00 0.00 0 .0"/o e) Unassigned/unappropriated Reserve for Economic Uncertaint1es 9 789 000 I 0.00 0.00 0.00 0.00 0.00 0.Cl% Unass1aned/Unaoorooriatecl Amount 9790 1 598 732 07 0.00 1598732.07 1 561 328.41 129 016 09l 1 532 312.32 -4.20/o California Dept of Education SACS Financial Reportklg Software · 2017.2.0 File· fund.a (Rev 06108/2017) Page2 Prlnted: 91712017 10:25 Mt Unaudited Actuals Washington Uni1ied General Fund 10 76778 0000000 Fresno County Unrestri<:ted and Restricted Form01 Expenditures by ObJe<;t I 2016·17 Unaudited Actuals 2017·18 Budoet ' Total Fund Total Fund •;. Diff Obj•et Unrestricted Restricted col. A+ B Unrestricted RHtricted col. D + E Column Oescrlotion Resource Codes Codes (Al (8) {Cl (0) !El {Fl C&F G.ASSETS 1)Cash a) in County Treasury 91 10 2,899.895.27 1194,627.38\ 2.7()5.267.89 1} Fair Value Adjustment to Cash in County Treasury 9111 000 000 000 b) in Banki; 9 120 4 000.00 0 00 4 000.00 c) in RevOlvlng Fund 9 130 10.000.00 0.00 10 000.00 d} with Fiscal Agent 9135 4.362.22 000 4 362.22 e) collections awaitioO deposit 9140 0.00 000 0.00 2) lnvestmenl& 9150 0.00 000 000 3) Accounts Receivable 9200 330 352.52 1,141.664 52 1.472.017.04 4) Due from Grantor Government 9290 0.00 000 0.00 S) Due from Other Funds 9310 130 134.29 0.00 130.134.29 6) Stores 9320 438 31 000 438.31 7) Prepaid Expen 1) Deferred Outflows of Resources 9490 0.00 0 00 0.00 2l TOTAl DEFERRED OUTFLOWS 0.00 000 0.00 I. LIASJL.ITIES 1) Accounts Payable 9500 1770012.23 129 943 73 1899955.96 2) Due to Grantor Governments 9590 0.00 000 0 00 3) Due to Other Funds 9610 o.oo 000 0.00 4) Cum!OI Loans 9640 0.00 0.00 000 5) Uneamed Revenue 9650 0.00 438 894.07 438.89407 6l TOTAi I !ABILITIES 1 770 012.23 566 837.80 2.338 850.03 J. DEFERRED INFLOWS OF RESOURCES 1) Deferred tnnows of Resources 9690 0.00 000 0 00 2l TOTAL DEFERRED INFLOWS 0.00 0.00 000 K. FUND EQUITY Ending Fund Balance, June 3 201S0 17 Unaudited Actuala 2017-18 Budget Tot.al Fund Total Fund % Oiff Object Un restricted Restricted col.A+ B U nrestrict.ed Restrict~ col. D+ E Column DncriDtlon Resource Codes Codes (At {8) !Cl (0) !El (f) C&F LCFF SOURCES Principal Apportionment Stale Aid • Current Year 801 1 20.031.102.00 0.00 20.031.102.00 20,857 958.00 0.00 20 857.956.00 4.1% Education Protection Account State Aid - Current Yeat 6012 4 201.369.00 0 00 4 .201 369.00 3,983.849 00 0.00 3 933.849.00 -5.2% State Aid • Prior Years 8019 (11 6 706.001 0.00 (1 16 706 .00' 0.00 0.00 0.00 ·100. Other Subve1lll00Sllo-Lleu Taxes 8029 000 0.00 0.00 000 0.00 0.00 o . ~/o County & District Taxes Secured Roll Taxes 8041 2.463 830.05 0.00 2 463 630.05 2 457 839.00 0.00 2 457.839.00 -0.2% Unsecured Roll Taxes 8042 147,01225 0.00 147 012.25 147 01 2.00 0.00 147.012.00 0.0% Prior Years' Taxes 8043 3.788.37 0.00 3 788 .37 4 367.00 000 4.367.00 15.3% S\lpplemental Taxes 8044 63.10497 0.00 63.104.97 60 134 .00 0.00 60.134.00 ·4.7% EducatJon Revenue Augmentation Fund (ERAF) 8045 190,478 691 000 190 478.69' ( 196 769 .OOl 0.00 1196.769.00) 117.5% Community Redevelopment Funds (SB 61 7'69911992) 8047 870.25117 0.00 870.251.17 636631.00 0.00 636,631.00 -26.8% Penalties and Interest from Deiinquenl Tal\es 8048 578.38 000 578.38 0.00 0.00 0.00 -100.0% Miscellaneous Funds (EC 41604) Royalties and Bonuses 8081 0.00 0.00 0 .00 0 00 0.00 0.00 0.0% Other In-lieu Taxes 8082 4 13.30 0.00 41 3.30 0.00 0.00 0.00 -100 O'Yo Less: Non-LCFF (50%) Ad11.1stment 8089 (206.651 0 00 1206.65' 0.00 0.00 0.00 • 100 0% I Subtotal, LCFF Sources 27,605.71 9.06 0 00 27,605 719.06 27.982 682 00 0.00 27 982,682.00 1.4% LCFF Transfers Unrastricted LCFF Transfers . Current Year 0000 8091 0 00 0.00 0.00 0.00 0.0% An Other LCFF Transfer$ - Current Year Ali Otner 8091 000 0.00 0.00 0.00 0 00 0.00 0.0% Transfers to Charter Sdlools in Lieu of Property Taxes 8096 !311,620.00l 0.00 13 11.620.00I 1300.431 OOl 0.00 1300,431.00l -3.6% Property Taxes Trarn;fers 8097 0.00 0.00 0.00 0.00 0.00 000 0.0% LCFF/Revenue Limit Transfers - Prior Years 8099 0.00 0.00 0.00 0.00 0 00 0.00 0.0% California Dept of Education SACS Financial Repormg Software· 2017.2 .0 File· fund-a (Rev 06J08l2017l Page 4 Printed: 91712017 10:25 AM Unaudited .Actuals Washington Unified General Fund 10 76778 0000000 Fresno County Unrestricted and Restricied Form 01 Expenditures by Object 2016-17 Unaudited Actuals 2017·18 Budaet Total Fund Total Fund % Dlff Object UnrH tricted Restricted eol. A + B Unres tric te TOTAL. LCFF SOURCES 27294.099 06 0.00 27 .294,099 06 27.632 251.00 0.00 27 682.251 .00 1 4'/o FEDERAL REVENUE Maintenance ancl Operations 8110 0.00 0.00 000 000 0.00 0.00 0.0% Special Education Entitlement 8181 0.00 371 ,685 10 371.685 10 000 366 811 00 366.811.00 -1.3% Special Education Discretionary Grants 8182 0.00 0.00 000 0.00 0.00 0.00 0 0% Child Nutrition Programs 8220 0.00 0.00 000 0.00 0.00 0.00 00% Donated Food Commodities 8221 0.00 0.00 000 0.00 0.00 0.00 O.Oo/c F01est Reserve Funds 8260 0.00 000 000 000 0.00 0.00 oo~. Flood Control Funds 8270 0.00 0.00 000 0 00 0.00 o.oo 00% Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00 0.00 0.00 0.0% FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.00 0.0% lnteragency Contra<:ts Between LEA! 8285 0.00 138.589 22 138.589.22 0.00 123 891 .00 123.891.00 -10 6% Pass-Through Revenues from Federal Sources 8287 000 0.00 0.00 0.00 0.00 0.00 0.0% Title I, Part A, Basic 3010 8290 1,71 6.775 00 1-716.775.00 1 506.206.00 1.506 206.00 12 3% Title I, Patt 0. Local Delinquent Programs 3025 8290 000 000 0.00 0.00 0.0% Title II. Pan A. Educalor Quality 4035 8290 151.209 00 151.209.00 149 613.00 149 613.00 ·1.1% Tille 111, Part A, Immigrant Education Proo ram 4201 8290 000 0.00 0.00 0.00 00% California Dept of Educatioo SACS Firiancial Reporting Software · 2017 2 O File: fun(j-a (Rev 06/0812017) Page5 Pri11ted; 9(712017 10:25 AM Unaudited Actuals Washington Un~ed General Fund 10 76778 0000000 Fresno County Unrestricted an Total Fund Total Fund % Dlff Object U nrestrlcted Restricted col.A+ B Unrestricted Restricted col. D + E Co lumn Descrlotion Rtsource Codes Codes IA) (8) CC\ (01 IE\ (Fl C&F Title 111. Part A. English Leamer Program 4203 8290 115.746 00 115.74600 107 904.00 107,904.00 -6.6% Title V. Part B. Public Charter Schools Grant Program (PCSGP) tNCLB) 4610 8290 0.00 0.00 0.00 0.00 00% 3199. 4036-4126, Other NCLB I Every Student Succeeds Act 5510 8290 293.721 .88 293,721.88 291 ,979.00 291,979.00 -06% Career and Tech nical Education 3500-3599 8290 57 873.00 57.873.00 57.873 00 57.873.00 0.0% All Other Federal Revenue AUOther 8290 45.654 04 000 45 654.04 8 692.00 0.00 8.692 .00 -81 0% TOTAL. FEDERAL REVENUE 45.654 04 2 845 599 20 2.891 .2.53 24 8.692 00 2604.2n.oo 2 61 2.969.00 -9.6% OTHER STATE REVENUE Other State Apportionments ROCIP Entitlement Prior Years 6360 8319 000 0.00 0.00 0.00 0.0% Special Education Master Plan Current Year 6500 8311 000 0.00 0.00 0 00 00% Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.0% All Other State Apportionments • Current Year All Other 8311 0.00 0.00 0.00 0.00 0.00 0.00 I 0.0% Al l Other State Apportionments - Prior Years All Other 8319 0.00 0.00 0.00 0.00 000 0.00 0.0% Child Nutrition Programs 8520 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Mandated Cosl$ Reimbu Lottery - U11restncled and Instructional Mate Homeowners· Exemptions 8575 000 0.00 0.00 0.00 0.00 0.00 00% Other &.ibv~ntions/ln-lieu Taxes 8576 0.00 0.00 0 .00 0.00 0 00 0.00 0.0% Pass-Through Revenues from State Sources 8587 0.00 0.00 o.oo 0.00 0.00 0.00 00% After SchOol Education and SafetY (ASES) 6010 8590 181 557.83 181 557.83 302.678.00 302.678.00 66.7% Charter School FacllitY Grant 6030 6590 0.00 0.00 o.oo 0.00 00% Drug/AlcoholfTobacco Fu11ds 6650, 6690 8590 000 0.00 0.00 0.00 0.0% California Cle~n En1trgy Jobs Act 6230 8590 000 000 0 .00 0.00 00% career Technical Educauon lnoentive Grant Program 6387 8590 70,983.72 70 983.72 414.486 00 414.486.00 483.9% ,a i~cWMttJi~rgV;gcfu~~gf,h ildhood Education 7210 8590 000 0.00 0 00 0.00 0.0% SACS Flnancial Reporting Software - 2017.2.0 File: fund-a (Rev 0610812017) Page6 Printed: 9nt2017 10:25 AM Unaudited Actuals Washington Unified General Fund 10 76778 0000000 Fresno County Unrestricted and Resbicted Form 01 Expenditures by Object 2016-17 Unaudited Actuals 2017-18 Budaet Total Fund Total Fund % Diff Obje<:t Unrestricted Rntricted col.A+ B U n restricted Restricted col. D+ E Column t>esc rlotlon Rffource Codes Codes IAI CBI CCl fDI fEl (f) C&F Specialized Secondary 7370 8590 0.00 0 00 0.00 0.00 0.0% Quality Education Investment Act 7400 8590 0.00 0.00 0.00 0.00 0.0% Common Core State Standards Implementation 7405 8590 0.00 0 DO 000 0.00 0.0% All Other State Revenue All Other 8590 43.074.90 1.041.640.38 1.084.71528 190.631 .00 1.256.259.00 1.446.890.00 33.4% TOTAL. OTHER STATE REVENUE 1.067 .804.02 1.423.503.02 2.491 ,307 04 650.490.00 2 085,558.00 2 736.Q48.00 9.8% California Dept of Education SACS Financial Reporting Software - 2017.2.0 Fi le: fund-a (Rev 06/0812017) Page7 Printed: 91712017 10:25 AM Unaudited Actuals Washington Unified General Fund 10 76778 0000000 fresno County Unrestncteo aod Restncte Total Fund Total Fund 0.4 Oiff Object UnrHtricted Restricted col.A• B Unrest.rlcted R.. trlcted cot. D• E Column Descrlotion Resource Codes Codtt IAI "" fCJ IOI {El IFI C&F OTHER LOCAL REVENUE OlherlocalRevenue County and Oistnct Taxes Other Restncted Levies Secured Ron 8615 000 000 0 00 000 0.00 000 0 0-/o Unsewred Roll 8616 o_oo 000 0.00 000 0 .00 000 o.o~. Pnor Years' Taxes 8617 0 .00 0.00 000 0 .00 0 .00 000 0.0% Supplemental Taxes 8618 000 0 .00 000 0 .00 0.00 0.00 0.0% Non-Ad vaiorem Taxes Paroel Taxes 8621 0.00 0 .00 0.00 0.00 o.oo I 0.00 00% Other 8622 0 .00 0 .00 0 00 000 0.00 0 .00 0.0% Community Redevelopment Funds Not Subject to LCFF Deduction 8625 75,318.50 0.00 75 31850 0 00 0.00 0-00 ·100.0'Yo Penalties and Interest from Delinquent Non-LCFF Taxes 8629 0.00 0 .00 000 0.00 0 .00 0 .00 0 .0% Sales Sale of Eqi.pmenUSupplies 8631 731 60 000 731 60 3 84200 0 .00 3 842.00 425_2°1.i Sale of PublleaM>ns 8632 0.00 0.00 000 0.00 0.00 0.00 00% Food SENioe Sales 8634 0.00 0 .00 0.00 0.00 0 .00 0.00 0.0% All Other Sales 8639 1.421.44 0 .00 1 '121 44 20,000.00 0 .00 20 000.00 1307.0% Leases and Renlals 8650 881 00 0 .00 881 00 300.00 0.00 300.00 ·659% Interest 8060 36.7171-4 0.00 36.717.14 26.<165.00 0.00 26.465.00 -27.9% Net Increase (Decrease) in the Fair Value of Investments 8662 000 0.00 000 0 .00 0 .00 0.00 0.0% Fees and Cootracts Adult Education Fees 8671 0.00 0.00 000 o.oo 0.00 000 0.0"/o Non.Resident Students 8672 0.00 0.00 0.00 0.00 0..00 000 0.0% Transportation Fees From Individuals 8675 0.00 0.00 0.00 0.00 0.00 0.00 0.0% lnteragency Seniices 8677 13 225.00 450 286.51 463.511 .51 000 1,034 973.00 1034 97300 123.3% Mitigation/Developer Fees 8681 000 000 000 000 0.00 000 00% All Other Fees and Contracts 8639 148.72 000 14& 72 2.000.00 0.00 2.000.00 124.C 8% Other Local Revenue Plus. Misc Funds Non·LCFF \50%) Adju stment 8691 208 65 0.00 206 65 0 .00 0.00 0.00 -100 0% Cahfom1a Dept of Education SACS Financial Reporting Software· 2017.2 .0 Fiie· fund-a (Rev 06/08/2017} Page 8 Printed: 9f7f2017 10·25 M1 Unaudited Actuals Washington Uni fied General Fund 10 76778 0000000 Fresno Count)' Unrestricted and Restncled Fomt 01 Expenditures by Object 201S-17 Unaudited Aetu1ls 2017-18 Budaet Total Fund Total Fund % Dlff Object Unro strlcted Restricted col.A+ B Unrestricted Restricied col. 0 + E Column Description Resource Codes Codes IAI tBI (Cl IOI IEl IF) . C&F Pass-Through Revt:nues From Local Sources 8697 000 000 0.00 0.00 0 00 000 0.0% I All Other Local Revenue 669 9 130.029.44 293.848.36 423 877.80 159.644.00 13.957.00 173.601.00 -59.0% Tuition 8710 0.00 0.00 0.00 0.00 0.00 OJlO 0.0% All Other Transfers In 87 81-8783 0.00 000 0.00 0 00 0.00 000 0.0% Transfers of Apportionments Special Education SELPA Transfers From Distri<:ts or Charter Schools 6500 8791 0.00 0.00 0.00 0.00 0.0% From COl.flty Offices 6500 8792 834.318 ()() 834 31 8 00 841.988.00 841 986.00 0.9% From JPAs 6500 6793 0.00 0.00 0.00 0.00 0.0% ROC/P Transfers From Districts or Charter Schools 6360 6791 0 .00 0.00 0.00 o.oo 0.0% From County O"ices 6360 8792 0.00 0.00 0.00 0.00 0.0% From JPAs 6360 8793 000 0.00 0.00 0 .00 0.0"/o Other Transfers of Apportionments From Dislticts or Charter Schools All Other 6791 0.00 000 0.00 0 ()() 0.00 0.00 00% From County Offices All Other 8792 0.00 0 00 o.oo 0.00 0.00 0.00 O.Oo/1 From JPAs All Other 8793 0.00 0 00 000 a oo 0.00 0.00 O.Oo/c All Other Transfers In from Alt OtheJS 8799 0.00 0.00 0.00 0.00 0.00 0.00 0.0% I TOTAL OTHER LOCAL REVENUE 258 679.49 1,576 452 87 1.837,1 3 2 36 212.251 00 1.890,916.00 2.103,167.00 14.5% TOTAL REVENUES 28 666.236.61 I 5.847 555.09 34 513.791 .70 28.553.684.00 6 .580 751 .00 35.134 435.00 1.8% California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fund-a (Rev 06/0812017) Page9 Printed: 9nl20l7 10:25 AM Unaudited Actuals Washington Unified General Fund 10 76778 0000000 Fresno County Unrestricted and Restricted Form 01 Expenditures by Object 2016-17 Unaudited Actuals 2017-18 Budaet Total Fund Total Fund Yo Dlff Object Unrestricted Restricted col.A+B Un restrkt~ Restricted col. 0 + E Column Descrlr>tion Resource Codes Codes IAI IBI I Cl IOI IEI (Fl C&F CERTIFICATED SALARIES Certllic.aled Teachers· Salaries 1100 8 457628.65 1 758.336.35 10.2 15,965.00 8 572,642.00 1,877 444.00 10 450.086.00 23% Certificate Certificated Supeivisors· and Administrator$' Salaries 1300 1,862,737.05 174 113.44 2,036,850 49 1 706.933.32 170 233.00 1,877 ,166.32 -7.8% Other Cer1ifi~ted Salaries 1900 0.00 0.00 0.00 000 0.00 0.00 0.001. TOTAL CERTIFICATED SAi.ARiES 10.899.356.56 2.014.758 38 12.914,114 94 10 688 069.32 2.129,986.00 13.018.055.32 0.8% ~LASSIFlED SAL.ARIES Classified Instructional Salaries 2100 793.510.12 194 429.84 987,939.96 801 .659.00 181 696.00 983 355.00 -0.5% Classified Support Salaries 2200 1,016.353.05 468.063.27 1.484' 416.32 1 015,254.00 477 954.00 1 493.208.00 0.6% Classllied Supervisors' and Administrators' Salaries 2300 427.-438.78 0.00 427.438.76 429 219.00 o.oo 429 219.00 O.o4% Clerical, Technical and Office Salaries 2400 1.1 91 693.07 24 433.14 1.216 126.21 1.1.n.356.00 20429.00 1.1 67 .785.00 -4.0% Other Classified Salaries 2900 342 ,831.74 20 983 00 363,814.74 353,197 00 13 508.00 366.705.00 08% TOTAL CLASSIFIED SALARIES 3 ni.826 76 707.909.25 4.479,736.0 1 3 7416 685.00 693.587.00 4.«0.272.00 ·0.9% EMPLOYEE BENEFITS I STRS 3101-3102 1.325 771 .19 999.211 .79 2.324.982 98 1563117.00 1323184.00 2 .886.301 .00 241% PERS 3201-3202 424 776.74 82.009 .77 506 786.51 50814000 98 044.00 606,184.00 196% OASDVMedie<1re/Alterna1ive 3301-3302 434.682.20 83 065.42 517.747.62 435.408.00 99 830.00 535.238.00 3.4% Health and Welfa OPES, AllOCaled 3701-3702 433.30340 0.00 433 303.40 "422 86500 0 00 422.865.00 ·24% OPES, Active Emplo-yees 3751·3752 0.00 000 0.00 000 0.00 0.00 00% Other Employee Benefits 3901-3902 154,495.32 0.00 154.495.32 138.074.00 000 138074.00 -106% TOTAL EMPLOYEE BENEFITS 6 825254.83 1.821317.12 8.646.571.95 7 088 833.00 2,214 442.00 9 303.275.00 76% BOOKS AND SUPPLIES Approved Textbooks and Core curr1cu1a Materials 4100 82.823.48 177.847 96 260.671.44 8,455.00 143 617 00 152.072.00 -41 7% Books and Other Reference Materials 4200 0.00 000 0.00 0 00 0.00 0.00 00% Matenats and SuppHes 4300 447,735.69 557,07495 1,00'4.810.64 577.725 21 748,054.13 1.325,779 34 31 .9% California Dept of Education SACS Financial Reporting Software . 201 7 2..0 File. fund-a (Rev 06/08/2017) Page 10 Printed: 91712017 10:25 AM Unaudited Actuals Washington Unified General Fund 10 76778 0000000 Fresno COumy Unrestncteo and Restricted Form 01 Expenditures by Object 2016-17 Unaudited Actuals 2017-18 Budaot Total Fund Total Fund % Dlff Object Unmtrlcted Restricted c:ol. A+B Unrestricted Reatrlc:ted col. O+ E Column Descrlotion Resource Codes Coon (Al IB\ (Cl (0) IEI (f) C&F Noncapi\ajzed Equipment 4400 85.078 65 37 715.69 122.794.34 82.214.85 224.287.00 306.501 85 1496% Food 4700 67.274 79 1 857.30 69,132.09 55.lOS.00 500.00 55.605.00 · 196% TOTAL BOOKS ANO SUPPLIES 682 912.61 774.49590 1,457.408.51 723 500.06 1 116458 13 1.839.958.19 26.2% SERVICES ANO OTHER OPERATING EXJ>ENDITURES Subagreements for SeMces 5100 0.00 0.00 0.00 0.00 0.00 0.00 00% Travel and Conferences 5200 145,722.69 61,648.10 207.370.79 188.280.00 16.233.00 204,513.00 -1.4% Dues and Memberships 5300 20 893.00 0 00 20.893.00 27 653.00 95.00 27.748.00 32.8% Insurance 5400- 5450 199 503.00 000 199.503.00 201603.00 0.00 201.603.00 1.1% Operations and Housekeeping Services 5500 767 251 .05 0.00 767.251 .05 695925.00 0 .00 695.925.00 -9.3% Rentals, Leases, Repairs, and NoncapitaUzed Improvements 5600 330 101 .79 219 235.16 549.336.95 424 989.60 216.038.00 641.027.60 16. 7% Transfers of Direct Costs 5710 143 074.00l 43 074.00 0.00 143.074.00\ 43 074 00 0.00 O.Oo/e Transfers of Direct Costs - lnterfund 5750 0.00 0.00 0 .00 000 0 .00 0.00 0.0°k Professional/Consulting Services and Operating Expenditures 5800 2 205,895.79 1 594.674.93 3800,570 72 2 116.117 50 938 243.00 3.054.360.50 -19.6% Communications 5900 94 041 .38 3 576.07 97.617.45 122 "31.49 8 221.00 130.Ma.49 33.1!% TOTAL. SERVICES ANO OTHER OPERATING EXPENDITURES 3.720 334.70 1.922.208.26 5 ,642.542.96 3.733 925 59 1221.91000 4.955.835.59 ·12.2°1. Caijfornia Depl of Education SACS Financial Rep0<1ing Software. 2017 2 .0 File: fund-a (Rev 06l0&'2017) Page 11 Prinle Total Fund Total Fund %Dlff Object un... atric:ted Restricted col.A+ B Unrestricted Restricted col. D+ E Column Deecrlotion Resource Codes Codes IAl 18) IC) IOI Land 6100 0.00 0.00 0.00 0 00 0.00 0.00 0 00/o Land Improvements 6170 60480.00 0.00 60 480.00 29.680 00 0.00 29,680.00 -50.9% Buildings and Improvements of Buildings szoo 121 .694.84 0 .00 121 694.84 2 50000 0.00 2.500.00 ·979% Books and Media for New School Ul>raries or Major Expansion of School Libraries 6300 0.00 0 .00 0 .00 0 .00 0.00 0.00 0.0% Equipment 6400 113 735.83 31.429.28 145.165 1 I 62.659.00 239387.00 302 0-46.00 108.1% Equipment Replacement 6500 0 .00 0 00 000 000 0.00 0 .00 00% TOTAL CAPITAL OUTLAY 295 910.67 31 429 28 327,339.95 94.839.00 239.387.00 334.226.00 2.1% OTHER OUTGO (excluding Transfens of Indirect Costs) Tuition Tuition 10< Instruction Under lnterdistrict Attendance Agreements 71 10 0.00 ooo I 0 00 0 .00 0.00 0.00 0.1)% State Special Schools 7130 000 000 0 .00 0 00 0.00 0.00 0 .0% Tuition. Excess Cosr.;, and/or Deficit Payments Payments to Districts or Charter Schools 7141 0 .00 0.00 0 .00 0 .00 0.00 0.00 0 .0% Payments to County Offices 714Z 200.864 00 133.179.15 334 043.15 200.804.00 134.400.00 335.264 .00 0 .4% Payments to JPAs 7143 0 .00 0.00 0.00 0 .00 0.00 0.00 00% Transfers of Pass-Through Revenues To Districts or Charter Sctlools 7211 ooo I 0.00 0 .0 0 0.00 0 00 0.00 0 .0% To County Offices 7212 0.00 0.00 0.00 0 .00 0 .00 0.00 00% To JPAs 7213 0 .00 0.00 0 .00 0 .00 0 .00 0.00 0.0% Special Education SELPA Transfers of Apponlonmenls To Districts or Charter Schools 6500 7221 0.00 0 00 0 .00 0 .00 0 .0% To County Offices 6500 7222 0 .00 0.00 0.00 0 .00 0 0"• To JPAs 6500 7223 0.00 0 00 0.00 000 0 o,-. ROCIP Transfers of Apportionments To Districts or Charter Schools 6360 7221 o.oo 0.00 0 .00 0.00 00% To County Offices 6360 7222 000 0 .00 0 .00 0.00 0 0% To JPAs 6360 7223 000 0 00 000 0 .00 0 O"/o Other Transfers of Apportionments A« Other 7221·7223 0.00 0 .00 0 00 0 .00 000 0.00 0 O"/o All Other Transfers 72b1-7283 000 000 0 00 0 .00 0 00 0.00 00% , rfoJI Ot~er r~mrs ~ut to All Others 7299 0 .00 000 0 .00 0.00 0.00 0 00 0.0% ~a 1orn 1a ep o uca ion SACS Financial Reporting Software. 2017.2 O Fije: fund-a (Rev 0610812017) Page 12 Printed: 9nt2017 10:25 AM Unaudited Actuals Washington Unified General Fund 10 76778 0000000 Fresno County Urw-estncted and RestriCled Form 01 Expenditures by Object 201'·17 Unaudited Actuals 2017-1 8 Budat t Total Fund Totat Fund "!. Olff Object Unreatricted Restricted col. A+ B Unrastrlct• d Restricted col. 0 + E Column Description Resource Codas Codes (Al !Bl (Cl IOI !El (Fl C& F Debi Sel'llc.e Debt Service • Interest 7438 313,195.19 731 ,70 313,926 89 230.019.00 1 077.00 231 .096.00 -264% Other Debt Service - Principal 7<139 523 192_35 9.274.01 532,466.36 411 026.00 9275.00 420.301 .00 -21.1% TOTAL OTHER OUTGO lexcludina Transter& of Indirect Costsl 1.037 251 .54 143.184.86 1 180,438.40 8-41 ,909.00 144 752.00 986.661 .00 I -16.4% OTHER OUTGO ·TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs 7310 (107 114 961 107 11 4.96 000 l88.894 OOl 88.894 .00 0.00 0.0% Tran&fel$ of Indirect Costs - lnt51"fund 7350 186.418.251 000 {86,418.251 r79.<444 .0()) 000 l79,4<44 .00l -8.1% TOTAl OTHER OUTGO - TRANSFERS OF INDIRECT COSTS {193.533.211 107114 96 l86 418-2511 1168.338.00l M.894.00 179.444.00) -8.1% TOIAL. EXPENDITURES 27.039.314.46 ., 522.416.01 34,561 .732.47 26.949.422 97 7.849 416 13 34 798.839. 10 0.7% C Total Fund Total Fund ".4 Dlff Object UnrHtricted Rntrided col. A+ B Unrestricted Rutricted col. D + E Column ~erlotion Resource Codes Codes /Al IBl !Cl ID\ IEI (fl C & F INTERFUND TRANSFERS INTERFUNO TRANSFERS IN I From: Special Resenie Fund 8912 0.00 0.00 o.oo I 0.00 0 .00 0.00 00% From: Bond Interest and Redempbon Fund 8914 0.00 0.00 0.00 0.00 0 00 0.00 0 0% Other Authorized lnterfun !al TOTAL INTERFUNO TRANSFERS IN 0.00 0.00 0.00 0.00 0 00 0.00 00% I ltffERFUHD TRANSFERS OUT I To: Child Development Fund 7611 I 0.00 0.00 0.00 0.00 0.00 0.00 00% To: Special Reserve Fund 7612 I 0.00 0.00 0.00 0.00 0 00 0.00 00% To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 000 0.00 I 0.00 0.0% To: Cafeleria Fund 7616 0.00 0.00 0.00 000 0.00 0.00 0.0% Other Authorized lnterfund Transfers Out 7619 0.00 0.00 000 0.00 0.00 0.00 00% /bl TOTAL INTERFUND TRANSFERS OUT 0.00 0.00 000 000 0 00 0.00 00% OTHERSOURCESIUSES I $0URCES State Apportionments Emergency Apportionments 8931 0.00 000 0.00 000 000 0.00 0.0% Proceeds Proceeds from 581611.ease- Purchase of Land/Buildings 8953 o.oo 0.00 000 0.00 0.00 0.00 0.0% Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 000 000 0 00 0.00 0.00 0.0"!. Long-Term Debt Proceeds Proceeds from Certificates ol ParticipatJon 8971 0.00 0 00 0.00 0.00 0.00 0.00 0.0% Proceeds from Capital Leases 8972 74.584.12 000 7<1 .584 12 0.00 0.00 0 .00 -1000°!.. Proceeds from Lease Revenue Bonds 8973 000 000 0.00 000 0.00 0.00 00% Aft Otller Financing Sol.ll'ces 8979 0.00 000 0.00 0.00 0.00 0.00 0.0% lcl TOTAL SOURCES 74.584 12 0.00 74 584 12 000 0.00 0.00 -100.0o/o ~alifomia Dep t of Education SACS Flnancial RePortlllg Software - 2017 .2 .0 File: fuOO-a (Rev 06l08/2017) Page 14 Printed: 91712017 10:25 AM Unaudited Actuals Washington Unified General Fund 10 76778 0000000 Fresno County Unrestricted and Restricted Form 01 Expenditures by Object 2016·17 Unaudited Actuals 2017-18 Budaet Total Fund Total Fund "• Dlff Object Unrestricted Restricted col. A+ B Unrestricted Restricted col. D+ E Column IOescri ption Reeource Codes Codea Transfers of Funds from Lapsed/R80f9anized LEAs 7651 000 0.00 0.00 0.00 000 0.00 0.0% AM Other Financing Uses 7M9 000 0.00 0 00 0.00 0.00 0.00 0.0% (d) TOTA L. USES 0 00 0.00 0.00 0.00 000 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 ( 1.656.974.94) 1.656.974.94 0.00 (1,652 .103.001 1652103.00 0.00 0.0% Contributions from Restric\ed Revenues 6990 o.oo 0.00 0.00 l 0.00 0 00 0.00 0.0% Cel TOTAL. CONTRIBUTIONS (1 656 974 94) 1.656.9741 .94 0.00 {1 652.103.00) 1652103 00 0.00 0.0% TOTAL, OTHER FINANCING SOURCESl\JSES fa - b + c - d + el ( 1 582 300 A2l 1656 974.94 74 584.12 11 652 103.00l 1 652.103.00 0.00 -100.0% California Dept of Education SACS Financial Reporting Software- 2017.2.0 File· fund-a {Rev 06/0812017) Page 15 Printed: 9f7/2017 10:25AM Unau 2016-17 Unaudited Actuals 2017-18 Budaet Total Fund Total Fund % Olff Objec1 Unrestricted Restricted col. A+ B Unrestricted Re1trlcted col. 0 + E Column DeacriDtion Function Codes Codes (Al 18} ICI 10) IEI (fl C&F fl<. AEVENUES I 1) LCFF Sources 8010-8099 27 ,294 099 06 0.00 27.294.099 06 2.7 682.251 .00 0.00 27 682 251 00 14% 2) Federal Revenue 810~8299 45.654.04 2.845 599.20 2.891253 24 8.692.00 2 604,277.00 2.612.969.00 ·9.6% 3) Other State Revenue 8300-8~99 1 067 604.02 1.423 503 02 2,491 307 04 650.490.00 2 085,558.00 2 736.048.00 9 8% 4) Other Local Revenue 8600-8799 258.679.49 1,578,452 .87 1.837,132 36 2.12..251.00 1 890.916.00 2 103 167.00 14.5% 51 TOTAL REVENUES 28 AAA .236.61 5 847 555.09 '.\4 "> 13791.70 28 553 684 .00 6 580 751 .00 35 134 435.00 1.8% B. EXP ENDITURES (Qbtecu 1000·7999) 1) Instruction 1000-1999 14.256.751 .07 4,506 632.12 18.763,383 19 14 748,197.06 5 120.297.00 19 868,494.06 5.9% 21 Instruction • Related Services 2000-2999 3.347.596.69 799.335.99 4.146.932.68 3,228,061 .92 692.646.00 3,920,707 .92 -5.5% 3) Pupil Services 3000-3999 2.606.482.09 1 .065 259 .61 3,671,741 70 2,679,306.00 953,062.00 3 632.368.0.0 -1 .1% 4) Ancillary Services 4000-4999 364 988.36 39,851.29 404.839.65 29022£.00 62 305 00 352.531.00 -1 2.9% 5) Community Setvices 5000-5999 0.00 0.00 0 00 0.00 0.00 0.00 00% 6) Enterprise 6000-6999 0.00 0.00 0.00 0.00 0 00 0.00 0 .0% 7) General Administration 7000-7999 2 625 195 51 123 96-4 .96 2.749.160 47 2.674 6 76.99 124 838.00 2799 514.99 1.8% 8) Plant Services 8000-8999 2 779.874 20 844189.18 3.624 063 38 2 487 046.00 751.516.1 3 3.238.562.13 -10 .6% Except 9) Other Ou1go 9000-9999 7600-7699 1.058 426 54 143,1 8-4 .86 1.201.61140 841 ,909.00 144.752 00 986.661 .00 -17.9% 10\ TOTAL EXPENDITURES 27 039 314 46 7 522418.01 34 561 73247 26 949 422.97 7 849 416.13 34 798 839.10 0.7% C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITU~ES BEFORE OTHER FINANCING SOURCES AND USES IAS • 8101 1 626922.15 11 6 74 862.92' (47 940.77' t 604 261.03 (1 268665 13} 335 595.90 -600 0% 0 . OTHER FINAHCtHG SOURCESIUSES 1) lnlerfUll 4l TOTAL OTHER FINANCING SOURCES/\JSFS ct 582 390.82) 165697.4_94 74 584 12 /I 652 103.00\ 1 652 103.00 0.00 -1000% California Dep1 of E 2016- 17 Unaudited Actuals 2017-18 B ud<:i et Total F und Total Fund % Dlft Object Unrestricted Restricted col. A• B Unrestricted Restricted col. D-t E Column Descrintion F unc tion Codes Codes (Al tBl IC) IOI IE! (Fl C & F E. NET INCREASE (DECREASE) IN FUND BALANCE (C + 04) 44.531.33 (17 887.98\ 28643.35 (47 841 .971 383437.87 335 595.90 11596% F . FUND BAU~t4CE, RESERVES 1) Beginning Furid Balance a) As of July 1 · Unaudited 9791 1.564.639.05 396 087.32 1.960.726.37 1 609,170.38 378.199.34 1.987 .369.72 1.4% b) Audit Adjuwnenls 9793 o.oo 0.00 0.00 0.00 0 00 0.00 0 0% c) As of July 1 -Audited (F1a • F1b) 1 564.639.05 396087.32 1,960.726 37 1.609.170.38 378 199.34 1,987.369.72 1.4 'Yo d) Other Restatements 9795 0.00 000 0.00 0.00 0 00 000 0 0% e) Adjusted Beginning Balan<» (F1c + F 1d) 1 564.639.05 396087.32 1 96072637 I 609.170.38 378 199 34 1.987.369.72 1.4% 2) Ending Balance, June 30 (E + F1e} 1,609.170.38 378,199.34 1.987.369.72 l .561 .328.41 761 ,637 21 2 322 965.62 16.9% Components of Ending Fund Balance a) Nonspendable Revohling Cash 9711 10.000.00 0.00 10.000 00 0.00 0.00 000 -100.0% Stores 9712 438.31 0.00 438 31 0.00 0.00 0.00 -100.0% Prepaid Expenditures 9713 000 0.00 000 0.00 000 0 00 00% All Others 9719 0.00 0.00 0 00 000 0.00 0.00 0.0% b) Restrieled 9740 0.00 378199.34 378.199.34 0.00 790.653.30 790.653 30 109.1% c)Committed Slabllizatlon Arrangements 9750 o.oo I 0.00 0.00 0.00 0.00 0.00 0.0% j Other Commitments {by Resource/Object) 9760 0.00 l 0.00 0.00 0.00 Q.00 0.00 0.0% d)Assigned I Other Assignments (by Resource/Object) 9780 o.oo I 0.00 0.00 0.00 0.00 000 00% e) Unasslgned/unappropriated Reserve for Economic Uncer1aintles 9789 0.00 0 00 0.0Q I 000 0.00 000 00% Unassianed/Unacorooriated Al'llnl •nt 9790 1598732.07 0.00 1 598732.07 t 561 328.41 (29 016.091 1 532 312.32 -42% California Dept of Educa110n SACS Financial Reporting Software - 2017.2 0 FMe: fund-a (Rev 04/0212015) Page2 Printed : 91712017 10:25 AM Unaudited Actuals Washington Unified General Fund 10 76778 0000000 Fresno County Exhibit: Restricted Balance Detail Form 01 2016-17 2017-18 Resource Description Unaudited Actuals Budget 6230 California Clean Energy Jobs Act 73,057.09 73,057.09 6300 Lottery: Instructional Materials 78,362.66 77,380.66 6387 Career Technical Education Incentive Grant Program 0.00 414.486.00 6512 Special Ed: Mental Health Services 0.04 0.00 7338 College Readiness Block Grant 53,576.52 97,375.52 9010 Other Restricted Local 173,203.03 128,354.03 Total, Restricted Balance 378,199.34 790.653.30 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File : fund-a (Rev 04/0612011) Page 1 Printed: 9/7/2017 10:25 AM Unaudited Actuals Washington Unified Child Development Fund 10 76778 0000000 Fresno County Expenditures by Object Form 12 2016-17 2017-18 Percent Oescrlotlon Resource Codes Oblect Codes Unaud ited Ac tuals Sudaet Oltference A. REVENUES 1) LCFF Sources 8010-8099 o..oo 0.00 0.0% 2) Federal Revenue 8100-8299 000 0.00 00% 3) Other State Revenue 8300-8599 41247577 41 7, 521 00 1 2% 4) Other Local Revenue 8600-8799 667 23 992.00 48 7% 5) TOTAL REVENUES 413143.00 4 1851300 1 3% B. EXPENDITURES 1) Certificated Sala 2) Classified Salaries 2000-2999 18 1 670.06 182 998 00 07% 3) Employee Benefits 3000-3999 143,365 36 149,326.00 4.2% 4) Books and SuppWes 4000-4999 1 498 86 6.251 00 3171% 5) Services and Other Operating Expenditures 5000-5999 6.464 66 5 516 00 -14.7% 6) Capital Ovtlay 6000-6999 0 00 0.00 00% 7J Other Outgo (excluding Transfers of Indirect 71 00-7299. Costs) 7400- 7499 0.00 0.00 00% 6) Other Outgo - T ransfers of Indirect Costs 7300-7399 23,265 00 16.362,00 -29.6% 91 TOTAL EXPENDITURES 41 3 143.00 418 513.00 1.3% C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES IAS • 89) 0.00 0.00 0.0% D . OTHER FINANCING SOURCES/USES 1) lnterfund Transfers a) Transfers In 8900·8929 000 000 O.Oo/o b) Transfers Out 7600-7629 0 00 000 00% 2) Other Sources/Uses a) Sources 6930-8979 0.00 0 00 0 O'Yo b) Uses 7630-7699 _ .Q.00 0.00 0.0'Yo 3) Contributions 8980-8999 0.00 0 00 0.0% 4l TOTAL OTHER FINANCI NG SOURCES/USES 0.00 0 00 0 0% C aNlomio Oepl C1f EoocallOn SACS Financiar Reponing Software · 201/ 2.0 f'ile: funcl-b (Rev 06l0e/2017 P.1 Prr>led: 917120 17 1(>25 AM Unaudited Actuals Washington Unified Child Development Fund 10 76778 0000000 Fresno County Expenditures by Object Form 12 2016-17 2017-18 Percent Descriotion Resource Code11 Obiect Codes Unaudited Actuals Budaet Difference E. NET INCREASE (DECREASE) IN FUND BALANCE IC + 04) 000 0.00 0.0% F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 · Unaudited 9791 0.00 0. 00 0.0% b) Audit Adjustments 9793 0.00 0 00 00% c) As of July 1 ·Audited (F1 a + F1 b) ODO 0.00 0.0o/o d) Other Restatements 9795 0 00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 0 00 0.00 0.0% 2) Ending Balance. June 30 (E + F1el 000 0.00 0 Oo/o Components of Ending Fund Balance a) Nonspendable Revolving Cash 971 1 0.00 000 0.0% Stores 9712 0.00 0.00 0.0% Prepaid Expenditures 971 3 000 0 00 o o•i1> All Olhers 9719 0.00 0.00 0 0% b) Restricted 9740 0 00 000 0 Oo/o c) Committed Stabilization Arrangements 9750 0 00 0 00 0 0% Other Commitments 9760 0.00 0.00 0.0% d) Assigned Other Assignments 9780 o_oo 0.00 0.0% e) Una ssigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0 00 0.0% Unassioned/Unannrooriated Amount 97'.lO 0 00 0 00 0 0% Call!o•r"M Oep1 or Educauon SACS fmancial Reponing Sot1ware • 2017 2 O F•e hM'ld·I> {Rev 06/06/2017 P 2016-1 7 2017-18 Pen:ent Descriotlon Resource Codes Obiect Codes Unaudited Actuals Budaet Difference G. ASSETS 1) Cash a) in County Treasury 91 10 23.830.66 1) Fi!lir Value Adjustment to Cash in County Treasury 91 11 000 b ) in Banks 91 20 0 00 c J in Revolving Fund 9130 0.00 d ) with Fisca1A gent 91 35 0.00 e ) collections awaiting deposll 9140 000 2) Investments 91 50 000 3) Accounts Receivable 9200 46,981 94 4) Due from Granlor Government 9290 000 5) Due from Other Funds 9310 0.00 6) Slores 9320 0.00 7} Prepaid Expendilures 9330 000 8) O ther Current Assets 9340 000 91 TOTAL ASSETS 70 812.60 H. DEFERRED OUTFLOWS OF RESOURCES 1) Deferred Outflows of Resources 9490 0.00 2) TOTAL DEFERRED OUTFLOWS 000 I. LIABILITIES 1) Accounts Payable ~00 7.700 51 2) Due 10 Grantor Governments 9590 0.00 3J Due to Other Funds 9610 58.584.70 4) Current Loans 9640 5) Unearned RE!llenue 9650 4 527.39 Sl TO TAL LIABILITIES 70 812.60 J . DEFERRED INFLOWS OF RESOURCES 1 ) Deferred Inflows of Resources 9690 0.00 2l TOTAL DEFERRED INFLOWS 0.00 K. FUND EQUITY Ending Fund Balance, June 30 lmust acree with line F2l !G9 + H2l - 116 + J 2l ooo Calilomta Dept of EdUC&lion SACS Finaoc"" Reporting Sortwa"' 201 7 2 O ~•e fun 2016-17 2017-18 Percent OescriDtion Resource Codes Obiect Codes Unaudited Actuals Budget Difference FEDERAL REVENUE Child Nutrition Programs 8220 0.00 000 00% lnteragency Contracts Between LEAs 8285 000 0.00 0.0% Title I. Part A. Basic 3010 8290 0.00 0 00 00% All O ther Federal Revenve All Other 8290 0.00 0.00 00% TOTAL FEDERAL REVENUE 0 00 0 00 00% OTHER STATE REVENUE Child Nutrition Programs 8520 0 00 0 00 0.0%1 Child Development Apportionments 8530 0.00 0 00 O.OYo Pass· Through Revenues from Seate Sources 658 7 0.00 000 00% State Preschool 6105 8590 409. t04.77 413.408 00 1. 1% Atl Other State Revenue All Other 8590 3.371.00 4,113.00 220% TOTAL. O THER STATE REVENUE 412.475 77 417 521 00 1.2% OTHER LOCAL REVENUE Other Local Revenue Sales Sate of EquipmenVSupplles 6631 0.00 0.00 0.0% Food Service Sales 8634 0.00 0.00 0 0% Interest 8660 007 23 992 00 48. 7% Net Increase {Decrease) in lhe Fau Vatut. uf l11 v ~s h 11t"1 I:; 8662 000 0 00 0 0% Fees and Contracts Child Development Parent Fees 8673 0.00 0.00 O.Oo/o tnteragency Services 8677 0,00 000 0.0% Alt Other Fees and Contracts 8689 000 0 00 00% Other Local Revemie AWOther Local Revenue 8699 000 000 00% All Other Transfers In rrom All Others 8/99 0.00 o.oo 00% TOTAL.OTHER LOCAL REVENUE 66 7.23 992.00 48.7% TOTAL REV ENUES 41 3 14300 41851300 1 3% GahfORlla l>epl ot Eavcauon ::iAGl:i f 1nanc1af Keponing So11wara · 2017 z o Fie fund·b (Rev 06/0e/2017 P119e4 Prnted 9171201 7 10.25 AM Unaudited Actuals Washington Unified Child Development Fund 10 76778 0000000 Fresno County Expenditures by Object Form 12 2016·17 2017-18 Percent Oescriotiori Resource Codes Obiect Codes Unaudited Actuals 8udaet Difference CERTIFICATED SALARIES Certificated Teachers· Salaries 1100 240 00 0 00 ·100.0% Certir1cated Pupil Support Salaries 1200 000 000 0 0% Certificated Supervisors· and Administrators· Salaries 1300 56 639.06 58 040 00 25% Other Certificated Salaries 1900 0.00 0 00 0 0% TOTAL, CERTIFICATED SALARIES 56 879.06 58,040.00 2.0% CLASSIFIED SALARIES I Classified Instructional Salaries 2100 181.670.06 182 998.00 0.7% Classified Support Salaries 2200 0.00 0 00 0 0% Classified Supeniisors' and Administrators' Salaries 2300 0 00 0 00 00% Clerical, Teohmcal and Office Salaries 2400 0.00 0.00 00% Other Classified Salaries 2900 0.00 0.00 0.0% TOTAL CLASSIFIED SALARIES 181.670.06 182 998.00 0.7% EMPLOYEE BENEFITS STRS 3101-3102 10.481 .60 12 471.00 190% PERS 3201-3202 23,813.30 27,536.00 156% OASOllMeclicare/AJtemative 3301· 3302 14 693 13 14841 00 1.0% Health and Welfare Benefits 3401-3402 88938.69 86.941.00 00% Unemployment lnslKance 3501-3502 118.94 161.00 35.4"· Workers· Compensalion 3601-3602 5 319.70 5 37600 11% OPES, Allocaled 3701-3702 0.00 0 00 00% OPES. Active Employees 3751·3752 0.00 000 00% Olhe1 Ernployee B0:111eli1s 3901-3902 0.00 0.00 0.0% TOTAL. EMPLOYEE BENEFITS 143 365 36 149 326 00 42% BOOKS ANO SUPPLIES Approved Textbooks and Core Curricula Malerials 4100 0.00 0.00 00% BookS anCI Other Rererence Materials 4200 0.00 0.00 00% Materials and Supphes 4300 1.498 86 6,251 00 317 1% Noncapitalized Equipment 4400 0.00 o.oo o.or. Food 4 700 0.00 0.00 0.0% TOTAL BOOKS AND SUPPLIES 1.498.86 6.251 .00 317 1% Caittornia Oep1 or E.oucation SACS ~ onanci al Reponong Softwate - 2017 2 0 Fiie rund·I> (Rev 06l08!2017 Pm ted 91712{)17 10.2$ AM Unaudited Actuals Washington Unified Child Development Fund 10 76778 0000000 Fresno County Expenditures by Object Form 12 2016-17 2017-18 Percent OescrioUon Resource Codes Object Codes Unaudited Actuals Budaet Difference SERVICES AND OTHER OPERATING EXPENDITIJRES Subagreements fo< Services 5100 000 000 0 0% Travel and Conferences 5200 0.00 0 00 0 0% Dues and Memberships 5300 0.00 000 00% Insurance 5400-5450 0.00 000 00% Operatoons and Housekeeping Services 5500 0 00 0 00 00% Rentals. Leases. Repairs. end Noncapitalized Improvements S600 5,236.40 5.032.00 -39% Transfers of Direct Costs 5710 0.00 0 00 0.0% Transfers of Direct Costs . lnterfund 5750 0.00 0.00 0.0% Professional/Consulting Services and Operabng Expencf~ures 5800 1.226.26 484.00 -60.5% Communications 5900 o.oo 0.00 0.0% TOTAL . SERVICES AND OTHER OPE.RA TING EXPENDITURES 6,464 66 5,516 00 ·147% CAPITAL OUTLAY Land 6100 000 000 0.0% Land Improvements 61 70 0.00 0.00 0.0% Buildings and Improvements of Buildings 6200 0 00 0.00 00% Equipme11t 6400 000 000 00% Equipment Replacement 6500 0 00 000 0.0% TOTAL CAPITAL OUTLAY 0.00 0.00 0.0% OTHER OUTGO (excludlng Transfers of In direct Costs) Other Transfers Out All other T rans~rs Out to All Others 7299 0 00 0.00 0.0% Debt Service Debi Service • lr1teres1 7436 0.00 0.00 0.0% Other Debt Service - Principal 7439 0 00 000 0.0% TOTAL OTHER OUTGO CexdudinQ Transfers of locirect Cosls) 0 00 0.00 00% OTHER OUTGO • TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs - lnterlund 7350 23.265.00 16.382 00 ·29 6% TOTAL OTHER OUTGO - TRANSFERS OF INDIREC T COSTS 23 265.00 16 382.00 -29 6% TOTAL EXPENDITURES 41314300 416 513.00 1.3% Califo 2016-17 2017-18 Percent DescriDlion Resource Codes Obltct Codes Unaudited Actuals Budoet Difference INTERFUND TRANSFERS INTERFUND TRANSFERS IN From· General Fund 8911 000 000 00% Other Authorized lnterfund Tra nsfers In 8919 000 0.00 00% la\ TOTAL. INTERFUND TRANSFERS IN 0.00 0 00 00% INTERFUND TRANSFERS OUT Other Authonzed lnterfund Transfers Out 7619 0.00 000 00% lbl TOTAL, INTERFUND TRANSFERS OUT 0.00 0 00 00% OTHER SOURCES/USES SOURCES Olller Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 000 0.0% Long-Term Debt Proceeds Proceeds from CeniRcates of Partioipation 8971 000 000 0.0% Proceeds from Capital Leases 8972 0 00 0 00 00% All Other Financing Sources 8979 0.00 0 00 00% Id TOTAL SOURCES 000 000 0.0% USES Transfers of Funds from Lapsed/ReorganiZed LEAs 7651 0 00 0.00 oo~. All Other Financing Uses 7699 000 0.00 0.0% ldl TOTAL . USES 000 0 00 0 0% CONTR11:3U !IONS Contributions from Unrestricted Revenuas 8960 000 0 00 0. 0% Contribuhons from Reslricled Revenues 8990 000 0,00 0 0% !e l TOTAL. CONTRIBUTIONS 0 00 000 00% TOTAL, OTHER FINANCING SOURCES/USES ta - b + c - d + e) 0.00 000 0 0% Calttornia Oepl or Educa11an Sl\CS Financial Reporting ~ollware • 2017 2 o fie. runo -1> (Rev OOI0$/2017 Page 7 l'Mled. 917/2()17 10.l5 AM Unaudited Actuals Washington Unified Child Development Fund 10 76778 0000000 Fresno County Expenditures by Function Form 12 2016-17 2017-18 Percent Description Function Codes Object Codes Unaudited Actuals Budaet Difference A. REVENUES 1) LCFF Sources 801().8099 0.00 000 0 0% 2) Federal Revenue 8100·8299 0.00 000 0.0% 3) Other State Revenue 8 300-8599 412 475 77 4 17 521 00 1 2% 4) Other Local Revenue 8600-8799 66723 992.00 48 7% 5} TOTAL REVENUES 413 143 00 418 513.00 1.3% B. EXPENDITURES (Objects 1000-7999) 1) Instruction 1000-1999 300 423.45 312 444 00 1.0% 2) Instruction - Related Services 2000-2999 79 787.58 83,355 00 45% 3) Pupil Services 3000-3999 66897 6 332 00 6494% 41 Anci llary Serv1ces 4000-4999 0.00 o.oo 0.0% 5) Community Services 5000-5999 0.00 000 00% 6) Enterprise 6000-6999 0.00 0.00 0 0% 7) General Administration 7000-7999 23 25500 16 382.00 -296% 8) Plant Services 8000-8999 000 0 00 0 O"/o Except 9) Other Outgo 9000-9999 7600-7699 0.00 000 0.0% 10l TOTAL EXPENDITURES 41 3 143.00 418 51100 1.3% C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES fA5-B10l 0.00 0.00 0 0% 0 , OTHER FINANCING SOURCES/USES 1) lnterfund Transfers a) Transfe~ In 8900-8929 000 000 00% b) Transfers Out 7600-7629 0 00 0.00 00% 2) Other Sources/Uses a) Sources 8930·8979 0 00 0.00 0.00/o b) Uses 7630-7699 o.oo 0.00 o.or. 3) Contributions 8980-8999 0 00 000 0.0% 4 1 TOTAL OTHER FIN.'\NCING SOURCES/US ES 0.00 0 00 O.Oo/o Centoonla Dep1 of Education SACS F1nar1c1al Rep011!09 Sottware - 201 7 2 0 f'•e: fun 2016-17 2017 -18 Percent Descrlotion Function Codes ObiectCodes Unaudited Actuals Budoet Difference E. NET INCREASE (DECREASE) IN FUND BALANCE IC + 041 0.00 000 0.0% F. FUND BALANCE, RESERVES 1) Beginning fund Balance a) As or July 1 • Unaudited 9791 000 0 00 00% b) Audit Adjustments 9793 0.00 0 00 0.0% c) As of July 1 ·Audited (F1a + F1b) 0 00 0 00 0.0% d) Other Restatements 9795 o.oo 000 00% e) Adjusted Beginning Balance (f1c + F1d) o.oo 0.00 0.0% 2) Ending Balance. June 30 (E + F1e) 0.00 0 00 00% Components of Ending Fund Balance a} Nonspendable Revolving Cash 9711 0.00 o.oo 0.0% Stores 9 712 000 0.00 0.0% Prepaid EJ All Others 9719 000 000 0.0% bl Restricted 9740 000 000 0.0% c) Committed Stabilization Arrangements 9750 0.00 0.00 O.Oo/o Other Commitments (by Resource/Object) 9760 o.oo 0.00 0.0% d) Assigned Other Assignments (by Resource/Object) 97BO 000 0.00 0.0"· e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 000 0.00 0 Oo/o Unassianed/Unaoorooriated Amount 9790 0.00 0.00 0,0% Callkl 2016-17 2017-18 Resource Description Unaudited Actuals Budget Total, Restricted Balance 0.00 0.00 Californ ia Dept of Education SACS Financial Repotting Software - 2017.2.0 File: fund-b {Rev 11/1412012) Page 1 Printed· 9nt2017 10;25 AM Unaudited Actuals Washington Unified Cafeteria Special Revenue Fund 10 76778 0000000 Fresno County Expenditures by Object Form 13 2016-17 2017-18 Percent Oescriotion Resource Codes Oblect Codes Unaudited Actuals Bud<1et 0 llferenc:e A. REVENUES 1) LCFF Sources 8010-8099 000 000 00% 21 Federal Revenue &100·6299 1.476 970 56 1 501 525.00 1 5'Yt 3) Other Stale Revenue &300.8599 100 810 29 - 94.03900 -13 6% 4) Other Local Revenue 8600-8799 2 638 12 2 120 00 ·25 3% 5) TOTAL REVENUES 1 5QO 618.99 1 597 684.00 0 4% B . EXPENDITVRES 1) Certlftcat•d Salaries 1000-1999 0.00 0.00 00% 2) Classified Salanes 2000-2999 376 518 19 386 321 00 2.6% 3) Employee Benefits 3000 3999 24 5.790 22 256635 00 44% 4) BooKs and Supphes 40()0..4999 625 122 60 726.522 00 16 2% 5} Services and Other Operating E)(pend1tures 5000-5999 36 171 67 50.410 20 67 0% 6) Capital Culley 6000-6999 000 000 00% 7) Other Outgo (excluding Transrers of Indirect 7100-7299. Costs) 7400-7499 000 0 00 oo~. 8) Other Outoo - Transfers of Indirect Costs 7300.7399 63 153 25 63 062 00 -0 1% 9l TOTAL EXPENDITURES 1 346 755.93 1492 950.20 10 9% C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCE;S AND USES (A5 • 891 24J 66306 104 733 60 .57 l'Y. D. OTHER FINANCING SOURCl!S/USES 1) lnterfund Transfers a) Transfers In 8000·8929 000 0.00 00% b) Transfers Ovt 7600-7629 000 0 00 00% 2) Other Sources/Uses a) Sources $930-8979 000 0 00 00% b) U549S 7630· 7699 o_oo 000 0 Oo/e 3) Contnbu11ons 8980-8999 000 0 00 0.0% 41 TOTAL OTHER FINANCIN G SOURCES/USES 0 00 000 00% C allfo•,.• Oeµt or Educal!Oll ::>ACS >'•nan<:oat k11pon1ng Soltware 2017 2 o Fl1a lt.n~·I> (R&Y OGllJ~l2V 1 7 PllQO 1 Prr>tO 201 6-1 7 2017-18 Percent Oescriotion Resource Codes Oblect Codes Unaudited Actuals Budaet Difference E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D•I 243 863 06 104 733.80 .57 1% F. FUND BALA NCE, RESERVES 1) Beg1nn1119 Fund Balance a) As of July 1 · Unaudited 9791 114.266 81 358.129.87 2134% b) Audit Adjustments 9793 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + f1b) 114. 266 81 358 129.67 213.4% d) Other Restatements 9795 0.00 0 00 0.0% e) Adjusted Beginning Balance (F1c + Ffd} 114 266 81 356 129 67 2134% 2) Ending Balance. June 30 Stores 9712 026 0.00 -100.0% Prepaid Expenditures 9713 0.00 000 0.0% All Other$ 9719 000 000 0.0% b) Restricted 9740 358,029 61 462,863 67 29.3% c) Committed Stabilization Arrangements 9750 0 00 0.00 0.0% Other Cornrmtments 9760 000 0.00 O.O'Yo d) Assigned Other Assignments 9780 0 00 0.00 0.0% e) Unassigned/Unappiopriated Reserve for Economic Uncertainties 9789 000 000 0 0% Unasg.ianed/Un.. nn mnr1<•tP Cairorn10 Dept of Educalion SACS Financial R8j)Dftif"9 Software • 2017 2 O rle lund-O (Rev 06/0612011 t>agez PMle 2016-17 2017-18 Percent Oescriotion Resource Codes Oblect Codes Unaudited Actuals Budi:iet Difference G. ASSETS 1) Cash a) in County Treasury 911 0 205 075 27 1) Fair V alue Ad1ustment 10 Cash 1n County Treasury 911 1 0.00 b) in Banks 9120 0.00 c} in Revolving F111d 9130 100.00 d) with Fiscal Agent 9135 0.00 e) collections awaiting deposit 9140 0 00 2) Investments 9 150 000 3) Accounts Receivable 9200 260.852 03 4) Due from Grantor Government 9290 0 00 5) Due lrom Other Funds 9310 0.00 6) Stores 9320 0.26 7) Prepaid Expenditures 9330 0 00 8) Other Current Assets 9340 000 9) TOTAL ASSETS 466027 56 H. DEFERRED OUTFLOWS OF RESOURCES 1) Deferred Outflows of Resources 9490 0.00 2l TOTAL DEFERRED OUTFLOWS 0 00 I. LIABILITIES 1) Accounts Payable 9500 36,348.10 2) Due to Grantor Governments 9590 0.00 3) Due to Other Funds 9610 71 .549 59 4} Current Loans 9640 5) Unearned Revenue 9650 000 Sl TOTAL LIABILITIES 107 89769 J. DEFERRED INFLOWS OF RESOURCES 1) Deferred Inflows of Resources 9690 0.00 21 TOTAL DEFERRED INFLOWS 0.00 K. FUND EQUITY Ending Fund Balance. June 30 /must aaree with line F2l lG9 t H2\ - 116 + J2l 35& 129&7 Cal~omia Oepl OI Eoucabon SACS Fwiancial Repcn 1n9 Sollware • 2017 i 0 ~tie tuM-1> (Rev 015/06rlOl7 Paye3 Priruo 9/712()17 10.20 AM Unaudited Actuals Washington Unified Cafeteria Special Revenue Fund 10 76778 0000000 Fresno County Expenditures by Object Form 13 2016-17 2017-18 Pe~ent OescriDtion Resoutce Codes Oblect Codes Unaudited Actuals BuclQet Oifferem:e FEDERAL REVENUE Child Nl.llrition Programs 8220 1 478.970.56 1.501 .525,00 1.5% Donated Food Commodihas 8221 0.00 0.00 0.0% All Other Federal Revenue 8290 0,00 0.00 o.r:w. TOTAL. FEDERAL REVENUE 1.478 970,58 1 501 525,00 15% OTHER STATE REVENUE Child Nutrition Programs 8520 108.810.29 94.0l9 00 -1 36% All Other Stale Revenue 8590 000 0.00 00% TOTAL. O THER STATE REVENUE 108.810.29 94.03900 ·136% OTHER LOCAL REVENUE Olher Local Revenue Sales Sale of EquipmenVSupphes 8631 0.00 000 00% Food Service Sales 8634 1 173 46 1,065 00 ·9 2'1'o Leases aod Rentals 8650 000 0.00 0.0% Interest 8660 1,664 66 1,050.00 ·36.9% Net Increase (Decrease) in the Fair Value of Investments 11662 O.CIO 000 0 0% Fees and Contracts lnteragency Sel"ll•ces ~677 0. 00 0.00 00% Other Local Revenue All Other Local Revenue 8699 D 00 500 New TOTAL OTHER LOCAL REVENUE 2.838.12 2 120.00 -253% TOTAL REVENUES 1 590 6 18.99 1597684 00 0.4% Calitom1s Oepl of Educaocm SACS financial Reporting Softwace - 2017 2 0 l'•e: funa-b (Rev 06~81 20 17 Page4 Pmled. 9/712017 10:25 AM Unaudited Actuals Washington Unified Cafeteria Special Revenue Fund 10 76778 0000000 Fresno Counw Expenditures by Object Form 13 2016-1 7 2017-18 Percent Oescriction Resource Codes Oblect Codes Unaudited Acluals B udnet Difference CERTIFICATED SALARIES Certif1caled Supervisors' and Adminislralors' Salaries 1300 000 0.00 0.0% Other Certificated Salaries 1900 0.00 000 00% TOTAL CERTIFICATED SALARIES 0.00 000 0.0% CLASSIFIED SALARIES Classified Support Salaries 2200 284917.15 297 651.00 45% Classified Supervisors· and Administrators· Salaries 2300 75 170 04 7517000 0.0% Clerical. Technical anel Olfl09 Salaries 2400 0 00 0.00 0.0% Other Classified Salaries 2900 16 431 .00 13,500.00 -17.8% TOTAL. CLASSIFIED SALARIES 376 518.19 386 321.00 2.6% EMPLOYEE BENEFITS STRS 3101-3102 0 00 000 0 O"A. PERS 3201-3202 46.043 85 54.888 00 192% OASDllMed1care1Atternative 3301-3302 27.51252 29 555 00 74% Health and Welfare Benefits 3401-3402 163 657 49 163.322 00 ·0.2% Unemployment Insurance 3501-3502 160 02 256 00 422% Workers' Compensation 3601-3602 8.396 34 8,614 00 2.6% OPEB. Allocated 3701-3702 0.00 0.00 0.0% OPES. Active Employees 3751-3752 0.00 0.00 0.0% Other Employee Benefits 3901-3902 0.00 0.00 0.0% TOTAL EMPLOYEE BENEFITS 245,790.22 256.635.00 4.4% BOOKS AND SUPPLIES Books and Other Reference Materials 4200 0.00 0.00 0.0% Materials and Supplies 4300 5 466.51 35,94600 5576% Noncap1tallzed Equipment 4400 000 1.576 00 New Food 4700 619 656 09 689 000.00 11.2% TOTAL BOOKS AND SUPPLIES 625 122 60 726.522.00 16.2% ca1orom1a Depl ol Eouca11on SACS FinancUll Reporting S 2016-17 2017·1S Percent Desc Dolion Resource Codes Obhtct Codes Unaudited Actuals Budnet Difference SERVICES AND OTHER OPERATING EXPENDITURES Subagreements fo< Services 5100 000 0 00 0 0% Travel and Conferences 5200 1. 791 63 4 335.00 1420% Dues and Memberships 5300 0.00 0.00 0.0% Insurance 5400-5450 0 00 0.00 0.0o/o O~rat ions and Housekeeping Sef\lices 5500 20.680.34 24.861.20 20.2°.k Renrals. Leases. Repairs. and Noncapitalized Improvements 5600 11 249.70 21 .52 1 00 91.3% Transfers of Direct Costs 5710 0 00 0 00 0.0% Transfers of Direct Costs • lnterfund 5750 0.00 000 00% Pcofessional/Consulling Services and OperatJng Expenditures 5800 2,450.00 9,693 00 2956% Comm ur11cations 5900 0.00 000 0.0% TOTAL SERVICES AND OTHER OPERATING EXPENDITURES 36171.67 60 410.20 670% CAPITAL OUTLAY Buildings and Improvements of Buildings 6200 0 00 000 O.Oo/o Equipment 6400 0 00 000 00% Equipment Replacement 6500 0 00 0 00 0 Oo/o TOTAL. CAPITAL OUTLAY 0.00 0.00 OO'Yo OTHER OUTGO (excluding Transfers of Indirect Costs) Debt Service Debt SefVice · Interest 7438 0 00 0.00 0 Oo/o Other Debt Service· Principal 7439 0.00 0.00 00% TOTAL, OTHER OUTGO {exdudlllCI Transfers of Indirect Costs! 0 00 0 00 OO'Yo OTHER OUTGO • TRANSFERS OF INDIRECT COSTS Tra nsfers ol Indirect Costs · lnterfund 7350 83, 153.25 63 062.00 -0.1% TOTAL. OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 63153.25 63.002.00 -0. 1% TOTAL EXPENDITURES 1 3"" 75.c;_q?. 14M !JS'1.? 0 1-0.9% Cakloml• Oep1 ot Education SACS F in.ancial Reponing Sofiw818 • 2017 2 o File: 11.ri 2016-17 2017-18 Ptrc~mt Oescrlotlon Resource Codes OblectCodH Unaudited Actual~ BudQet Diff111rence INTERFUNO TRANSFERS INTERFUND TRANSFERS IN From· General fund 8916 000 0.00 00% Other Authonzed lnterfurid Transfers In 8919 000 000 0 Oo/o ta\ TOTAL INTERFUND TRANSFERS IN 000 000 00% INTERFUND TRANSFERS OUT Other Authorized lnterfund Transfers Out 7619 000 0 00 00% lbl TOT Al INTERFUNO TRANSFERS OUT 000 0 00 00",{, OTHER SOURCESl\JSES SOURCES Other Sources Tran sfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 00% Long-Term Debt Proceeds Proceeds from Capital Leases 8972 000 000 00% All Other Finenc1ng Sources 8979 o.oo 0.00 00% tc\ TOTAL SOURCES 000 0 00 00% USES Transrers of Funds from Lapsed/Reorganized LEAs 7651 0 00 0.00 o o ~. All Other Financing Uses 7699 0 00 0.00 0 .0% ldl TOTAL USES 000 000 0 °"• CONTRIBUTIONS ContnbuOOns from Unrestricted Revenues 8980 0 00 0 00 0 0% Contributions from Restricted Rev enue~ 8990 0 00 000 00% lel TOTAL CONTRIBUTIONS 0 00 0 00 00% TOTAL. OTHER FINANCING SOURCES/USES (a • b + c • d + e) 0 00 000 00~ Ca1Kom1a Otpt of Ec1Ue11•on SACi> Fonanclat Reporuog SollWW"e • 2011 2 o Fiie· f"1d·b (Rev OSIOa/2017 "-g• 1 Printed: 9fl/2017 10·25 AM Unaudited Actuals Washington Unified Cafeteria Special Revenue Fund 10 76778 0000000 Fresno County Expenditures by Function Form 13 2016·17 21t17·18 Percent Descriotion FU1'Ction Codes Obioct Codff Unaudited Actuals Budoet Difference A.REVENUES 1) LCFF Soorces 8010-8099 000 000 00% 2) Federal Revenue 8100-8299 - 1 478 970 58 1 501 52500 1 5% 3) Other State Revenue 8300.8599 108 810 29 94 039 00 ·136% 4) Other Local Revenue 8600-8799 2 838 12 2 120 00 -253% 5> TOTAL REVFNUES 1 590 618,99 1 59768400 04% B. EXPENDITURES (Objects 1000-7999) 1) In structton 1000-1999 000 0 00 00% 2) Instruction • Related Servtces 2000-2999 000 0.00 00% 3) Pupil Services 3000-3999 125806903 1 398477.00 11 2% 41 Ancillary Services 4000-4999 000 0.00 00% 5) Community Services 5000-5999 000 000 0 0% 6)Enterp~ 6000-6999 000 000 OO'h 7) General AooilnistratJon 7000-7999 -- 6:t.l.53 2!> 63 06200 -0 1 0,~ 8) Plant Selvices 8000-8999 25 533 65 31411 20 23 0'1o Except 9) Other Outgo 9000-9999 7600·7S99 000 000 0 O'Y. 10l TOTAL EXPENDITllRES 1 346 755 93 1492950.20 10 9Yo C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES IA5 • 8101 243 863 06 104 733.80 -57.1% 0 . OTHER FINANCING SOURCES/USES 1) lnterfund Transfers a) Transfers In 8900-8929 000 0.00 0 Oo/o b) Transfers Out 7600-7629 000 000 00% 2) Other Sources/Uses a) Sources 8930·8979 000 000 00% b) Uses 7630-7699 QJ!Q. 0 00 00% 3) Contributions 8980-8999 000 000 00% 41 TOTAL OTHER FINANCING SOURCES/USES 000 0 00 00% Callf0 2016·17 2017-18 Percent Descrlotlon Function Codes Oblecl Codes Unaudiled Actuals Bum»t Difference E. NET INCREASE (DECREASE) IN FUND BALANCE IC + 04l 243 86306 104 733.80 -571% F. FVNO BALANCE, RESERVES 1) Beg1Mng FIMld Balance a} As of July 1 · Unaudited 9791 114 26681 358.12987 2134% b) Audit Adjustments 9793 000 0 00 O.O'Ai c) As of July 1 ·Audited (F1a + F1b) -- 114 26681 358 129 87 2134% d} Other Restatements 9795 000 000 00% e) Adjusted Beginning Balance (F1c + Ftd) 114 266.81 358 129 87 213.4% 21 Ending Balance. June 30 (E + F1e) 358 129 87 462.863 67 292% Components ol Ending Fund B al a~e a) Nonspendable Revolving Cash 9711 10000 0.00 -100 O"Ai SIOJes 9712 026 0 00 · 100 O'/o Prepllld Expenditures 9713 000 000 0 0'~ Alf Others 9719 000 0.00 00'~ b) Restricted 9740 358029 61 462.863.67 29 3o/. c) committed Stabilization Arrangements 9750 000 000 00% Other Commitments (by Resource/Obiecl) 9760 000 000 00% d) Assigned Other Assignments {by Resource/Object) 9780 000 0 00 0 O'Yo e) UnauignitdAJn;1ppropnaled Reserve for Economic Uncertainties 9789 0.00 0.00 00% Unasslaned/Una,,nroorla•..n Amount 9790 0.00 0.00 00% C allfurnta Oepl or Edu~ahon SACS Financial Hepor1 ing Sotlw•r• · 2017 2 0 F lie fund ·b ( R•v 0310812016} Page2 Pt1nled ~rll2U1 I 10 25 AM Unaudited Actuals Washington Unified Cafeteria Special Revenue Fund 10 76778 0000000 Fresno County El(hibit: Restricted Balance Detail Form 13 2016-17 2017-18 Resource Description Unaudited Actuals Budget 5310 Child Nutrition: School Programs (e.g., School Lunch, School 358 ,029.61 462,863.67 Total, Restricted Balance 358,029.61 462,863.67 California Dept of Education SACS Financial Reporting Software - 2017.2.0 Fite: fund-b (Rev 11114/2012) Page 1 Print~ : 917/2017 10:25 AM Unaudited Actuals Washington Unified Special Reserve Fund for Other Than Capital Outlay Projects 10 76778 0000000 Fresno County Expenditures by Object Form 17 2016-17 2017-18 Percent Oescriotion Resc:>urce Codes Obiect Codes Unaudited Actuals Bud.,et Difference A. REVENUES 1) LCFF Sources 8010-8099 000 0 00 0 0% 2) Federal Revenue 8100-8299 000 0 00 0.0% 3) Other State Revenue 8300-8599 000 000 0 0% 4) Other Local Revenue 8600-8799 4.90 0.00 -100.0% 5) TOTAL REVENU€S 490 0 00 -100 0% B. EXPENDITURES 1) Certificated S•leries 1000-1999 0 00 000 0 0% 2) Classified Salaries 2000-2999 0 00 000 0.0% 3) Employee Benefits 3000-3999 000 0.00 0.0% 4) Books aod Supplies 4000·4999 0.00 0 00 0.0% 5) Services and Other Operating Expenditures 5000-5999 0 00 0.00 0.0% 6) Capital Outlay 6000-6999 0.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299. Costs) 7400-7499 0.00 0 00 0.0% 8) Other Outgo· Transfer.; of Indirect Costs 7300-7399 o.oo Q_QQ 0 0% 91 TOTAL EXPENDITURES 0 00 000 0.0% C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND uses (A5 - 891 4 90 0.00 ·100.0% D. OTHER FINANCING SOURCES/USES 1) Jnterfund Transfers a) Tran3fers In 8900-8929 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0 00 0.0% 2} Other SourceS/Uses a} Sources 8930·8979 0. 00 0 00 00% b) Uses 7630-7699 000 0 00 00% 3) Contributions 8980-8999 0 00 0.00 0.0% 41 TOTAL OTHER FINANCING SOUR~ i: c::111 sES 0.00 000 00% Ca l1fvrn1a Oeµt ur Eauca llOO SACS F1nanc1ar Reporting SOltwara - 201 r z.o F'lle flSl 2016-17 2017-18 Percent Descriotion Reso\lrce Codea ObiactCodH Unaudited Actuals B\ldaot D iffo~nce E. NET INCREASE (DECREASE) IN FUND BALANCE lC + 0 4} 4 90 0.00 -100 0% F, FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 • Unaudited 9791 416 55 421.45 1 2% b) Audit AdJustments 9793 000 0.00 0 00.lo c) As of July 1 - Audited (F1a + F1b) 416.55 42145 1 2o/o d) Olher Resta.tements 9795 0 00 0 00 0 Oo/o e) Adjusted Beginnin1i Balance 2) Ending Balance. June 30 (E + F1e) 421 45 421 45 oo~. Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0% Stores 9712 000 000 o~ Prepaid Expenditures 9713 0 00 - 000 0.0% All Others 9719 0 00 000 00% bl Restricted 9740 0 00 0.00 0 °"• c)Commitl~ Stabilization Arrangements 97SO 000 000 O°"o Other Comm1lments 9760 000 000 00% d) Assigned Other Asa19nrn6<1ls 9780 421 45 421 45 o°". Interest 0000 9780 42145 lnt~ rttll \ 0000 9780 •2145 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9769 0 00 000 0 O'Yo Unasslanad/Unaonrooriated Amount 9790 000 o.oo 00% Ca~IOfn1a l>tj>I of Eoucat100 SACS Flnanc1at Hepon1ng Software • 2017 2 o Fiie IU'ld·b (R&v 06l06/2017 Pego 2 Pthlt 2016-17 2017·18 Percent Oescrintion Resource Codes Oblecc Codes Unaudited A ctuels Bucio et Difference G. ASSETS I ) Cash a) in County Treasury 9110 421.05 1) Fair Value Adjustment to Cash in County Treasury 911 1 0.00 b) in Banks 9120 0.00 c) in Revollling Fund 9130 0 00 d) with Fiscal Agent 91 35 0 00 e) collections awaiting deposit 9140 000 2) lnvestmenls 91 50 0 00 3) Accounts Receivable 9200 0.40 4) Due from Grantor Government 9290 0 00 5) Due from Othe< Funds 9310 000 6} Stores 9320 000 7) Prepaid Expenditures 9330 0 00 6) Other Current Assets 9340 0.00 91 TOTAL A SSETS 421 45 H. DEFERRED OUTFLOWS OF RESOURCES 1) Dererred Outflows of Resources 9490 0.00 2l TOTAL DEFERRED OUTFLOWS 000 I. LIABILITIES 1) Ao::ou nts Payable 9500 000 2) Due to Grantor Governments 9590 000 3) Due to Other Funds 9610 000 4) Current Loans 9640 5) Unearned Revenue 9650 0 00 6) TOTAL LIABILITIES 0.00 J. DEFERRED INFLOWS OF RESOURCES 1) Deferred Inflows of Resources 9690 000 21 TOTAi DEFERRED INFLOWS 0 00 K. FUND EQUITY Ending fund Balance. June 30 C•lllorn1a Dept oJ Eduoa~0<1 SACS Fin81\ci81 Reporting ~ottware • 2017 2 O File: lund.O 2016-17 2017-18 Percent OescriDtlon Resource Codes Oblect Codes Unaudited Actuals Budoet Difference OTHER LOCAL REVENUE Other Local Revenue Sales Sale of EquipmenVSupplies 8631 0.00 0.00 00% Interest 8660 4 90 0.00 -100.0% Net Increase (Decrease} in the Fair Value of lnvestmeots 8662 0.00 0 00 00% TOTAL OTHER LOCAL REVENUE 4.90 0.00 -100-0% TOTAL REVENUES 4.90 0.00 -100.0% c11wonva 091)( or E<1ucat.on SACS Financial Reporting Sol\wars • 2017 2 0 Fil!!: fund-b (Rev 06/0812017 Page4 Unaudited Actuals Washington Unified Special Reserve Fund for Other Than Capital Outlay Projects 10 76778 0000000 Fresno County Expenditures by Object Form 17 2016-17 2017-18 Percent Oescriotion Resource Codes ObJec:t Codes Unaudited Actuals Budaet Difference INTERFUND TRANSFERS INTERFUNO TRANSFERS IN From: General Fund/CSSF 8912 000 0 00 00% Olher Authoriz.ed lnterlund Transfers In 8919 0 00 0 00 0 0% lal TOTAL INTERFUNO TRANSFERS IN 000 000 U.0% INTERFUNO TRANSFERS OUT To: General FundfCSSF 7612 000 000 0.0% To: State School Building Fund/ County School Facilities Fund 7613 000 0 00 00% Olher Authorized tnterfund Transfers Out 76 19 000 0.00 0.0% (bl TOTAL INTERFUND TRANSFERS OUT 000 000 0.0% OTHER SOURCES/USES I I SOURCES Other Sources Transfer> trom Funds of LapsedfReorgan1zed LEAs 6965 0.00 0.00 0.0% lcl TOTAL. SOURCES 000 0 00 O.Oo/o USES Transfers or Fu nds lrom lapsedfReorgan1zed LEAs 7651 000 0.00 00% td\ TOTAL. USES 0.00 000 00% CONTRIBUTIONS Contributions from Restricted Revenues 8990 0.00 0.00 0.0% (el TOTAL CONTRIBUTIONS () 00 0.00 0.0% fOTAL. OTHER FINANCING SOURCESIUSES (a · o + c · o + e) 0.00 0.00 0 0% Califomls Oept of Eoucauon SACS Fmancial Repomng Sollware • 2'017 2 o F ~e: fund-!> (Re11 06/0&/2017 PeqeS Pnot~ 917/201 7 10 25 AM Unaudited Actuals Washington Unified Special Reserve Fund for Other Than Capital Outlay Projects 10 76778 0000000 Fresno County Expenditures by Function Form 17 2016·17 2017·18 Percent Oescriotlon Function Codes Obiect Codes Unaudited Actuals Bud!let Difference A.REVENUES 1) LCFF Sources 801()-8099 000 0 00 00% 2)Federa1Revenue 8100-8299 000 000 00% 3} Other Stale Revenue 8300-8599 000 000 o.ocr. 4} Other Local Revenue 8600-8799 4 90 000 -100 0% 51 TOTAL REVENUES 4 90 0.00 -100.0% B. EXPENDITURES (Objects 1000-7999) 1) Instruction 1000-1999 0.00 0.00 0.0% 2) l m~truclion - Related Services 2000-2999 000 000 0 0% 3) Pupil Services 3000-3999 o.oo 000 0.0% 4) Ancdlarv Services 4000-4999 000 0 00 00% 5) Community Services 5000·5999 0 00 0 00 0.0% 6) Enterprise 6000.{)999 0.00 000 0 0% 7) General Administration 7000-7999 000 0 00 0.0% 8) Plant Services 8000-8999 0 00 000 00% Except 9) Other Outgo 9000-9999 7600-7699 000 000 0 0% 10) TOTAL EXPENDITURES 0.00 0.00 00% C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES IA5 • B10l 4.90 0.00 -100 Oo/. 0 . OTHER Fll'lANCING SOURCES/USES 1) lnterfund Transfers a) Transfers In 8900-8929 0.00 0.00 00% b) Transfers Out 7600-7629 0.00 0 00 00% 2) Other Sources/Uses a} Sources 8930-8979 0.00 0.00 0.0% bl Uses 7630-7699 0 00 o.oo 00% 3} Conrnbut1ons 8980-8999 0.00 0.00 0.0% 41 TOTAL OTHER FINANCING SOURCES/USES 000 000 0.0% Califomla Dept ol Educallun SACS Financial Repo<1iog Soflware • 2017 2 0 F~e rund·b (Rev O:l/0612016) Page 1 Printei:t 9/7/2011 10:26 AM Unaudited Actuals Washington Unified Special Reserve Fund for Other Than Capital Outlay Projects 10 76778 0000000 Fresno County Expenditures by Function Form 17 201S-17 2017-18 Percent Descriolion Function Cod es Obiec t Codes Unaudited Ac tuals Budoet Difference E. NET INCREASE (DECREASE) IN FUND BALANCE IC + 04> 4 90 000 -1000% F. FUND BALANCE, RESERVES 1) Bttglnnlng Fund Balance a) A:s or July 1 - UnatJdited 9791 4 16 55 42145 1.2% b) Audit Adjustments 9793 0.00 0.00 0.0% C) As Of July 1 • Audited (F1a .. F1b) 416 55 421 45 1.2% d) Other Restatements 9795 o.oo 000 00% e) Adjusted Beginning Balance {F1c + F1d) 4 16.55 421.45 1.2% 2) Ending Balance, June 30 (E + F1e) 42145 421.45 0.0"/o Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 000 0.00 0.0% Stores 9712 000 0.00 0.0% Prepaid E)(pend1tures 9713 000 0.00 0.0% All Others 9719 0.00 000 0.0% b) Restricted 9740 000 000 00% c}Gommitted Stabilization Arrangements 9750 0.00 000 00% Other Commitments (by Resource/Object) 9760 000 000 0 0•1. d) Assigned Other Assignments (by Reso1Jrce/Ob1ect) 9780 421 45 42145 .o 0% Interest 0000 9780 421 45 Interest 0000 9780 421.45 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 o.oo 000 0.0% Uriassianed/Un8 Amount 9790 0.00 0.00 0.0% Calllomla Oept or Educ.al•OO ~cs hnanc.a1 ~eporting Sotlware . 201 1 2 o File lur>d -b (Rev 03/0612016) Pnn(ed. 91/r/OI/ 10'26 AM Unaudited Actuals Washington Unified Special Reserve Fund for Other Than Capital Outlay Projects 10 76778 0000000 Fresno County Exhibit: Restricted Balance Detail Form 17 2016-17 2017-18 Resource Description Unaudited Actuals Budget Total, Restricted Balance 0.00 0.00 California Dept of Education SACS Financial Reporting Software - 2017.2 O File: fund-b (Rev 1111412012) Page 1 Printed: 9{712017 10:26 AM Unaudited Actuals Washington Unified Building Fund 10 76778 0000000 Fresno County Expenditures by Object Form 21 2016-17 2.01 7-18 Percent Descriotion Resoun:e Cocles Oblect Codee Unaudited Actuals Budnet Difference A. REVENUES 1) LCFF Sources 8010-8099 0.00 000 0.0% 2) Federal Revenue 8100-8299 0 00 000 00% 3) Other State Revenue 8300-8599 0 00 0 00 00% 4) Other Local Revenue 8600-8799 28 803.50 000 ·1000% Sl TOTAL REVENUES 28803 50 0.00 -100.0¥0 B. EXPENDITURES 1J Certificated Salarit1s 1000-1999 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 000 0.00 00% 3) Employee Benefits 3000-3999 000 0.00 0.0% 4) BoOks and Supplies 4000-4999 0 00 0.00 0.0% 5) Services and Other Operating Expenditures 5000-5999 526.814.81 000 -1000% 6) Capital Outlay 6000-6999 147.306.46 39 .407 00 -73..2% 7) Olher Outgo (excluding Transfers of Indirect 7100-7299. Costs) 7400-7499 12 219.694.72 0.00 ·100.0% 8) Other Outgo · Transfers of Indirect Costs 7300-7399 0.00 0 00 0.0% 9\ TOTAL EXPENDITURES 12 893 815.99 39 407.00 -99.7% C. EXCESS (OEFlCIENCY) OF REVENUES OVER EXPENOITURES BEFORE OTHER FINANCING SOURCES AND USES IAS • 89) 11 2 865 0 12.491 139 407 OOl · 99.7'1/o D. OTHER FINANCING SOURCES/USES 1) tnterfund Transfers a) Transfers lr1 6900·6929 3.205.41 0.00 ·100.0% b) Transfers Out 7600-7629 3.205.41 0 00 -100 0% 2) Other Sources/Uses a) Sources 8930·6979 18. 029,316.90 0 00 -100 0% b) Wes 7630-7699 0.00 0.00 0.0% 3) Contributions 6980-6999 000 0 00 00% 41 TOTAi OTHER FINANCING SOURCES/USES 16 029 316.90 o.oo -100.0% Ca111omia Oep1 of Eovcation ~A<;S t'inanclal Reponing S()(tware • 20i 7 2.0 l'ile· l..id-d (Rev 021D2/20t6) Pege I Pmle . 2016-1 7 201 7-18 Percent Descrio tion Resource Codes Obiect Codes Unaudited Actual s Budnet Differe11Ce E. NET INCREASE (DECREASE) IN FUNO BALANCE re + 04) 5.164.304 41 139 407.00l -100 8% F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 • Unaudited 9791 2.618 343.52 7.782.647.93 197.2% b) Audit Adjustments 9793 0 00 0,00 0.0% c) As of July 1 · Audited (F1a + Flb) 2.618 343.52 7 782 647.93 197.2% d) Otller Restaternents 9795 000 0 00 0.0% e) Adjusted Beginning Balance (F1c + Fld) 2616 343 52 7762647.93 197.2% 2) Ending Balance. June 30 (E + F1e) 7 782,647 93 7.743 240 93 ·O 5% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0 00 0.00 00% Stores 9712 0.00 0.00 00% Prepaid Expenditures 9713 0.00 0.00 00% All Others 9719 0.00 0 00 0.0% b) Restricted 9740 7.762.540.36 7. 743.133 3S -05% c) Committed Slabilizatron Arrangements 9750 0 00 0.00 00% Other Commitmenl::s 9760 0 00 000 0.0% d) Assigned other Assignments 9780 107.57 107 57 00% int&rest 0000 9780 107.57 Interest 0000 9760 107.57 e) Unassl9ned/Unappropriated Reserve for Eoonomic Uncertilintie s 9769 0 00 0 00 00% Unassianed/Un,.oorooriated Amount 9790 o.oo 0 00 00%. -C4l1to•,.a O 2016-1 7 2017-18 Percent Desctiotion Resource Codes Oblect Codes Unaudited Actuals BudQet Difference G. ASSETS 1) Cash a) in County Treasury 9110 1.464 684.43 1) Fair Value Adjustmenl 10 Cash in County Treasu b) in Banks 9120 0 00 c) in Revolving Fund 9130 000 d) wilh Fiscal Agent 9135 6.332,443 82 e) oollect1ons awaiting deposit 9140 0.00 2) Investments 9150 0.00 3) Accounts Receivable 9200 5.837.05 4) Due from Grantor Government 9290 0.00 5) Due lrom Other Funds 9310 0.00 6) Stores 9320 0.00 7) Prepaid Expenditures 9330 0.00 8) Other Current Assets 9340 0.00 9) TOTAL ASSETS 7 802 965.30 H. DEFERRED OUTFLOWS OF RESOURCES 1) Deferred Outflows of Resources 9490 0,00 2l TOTAL DEFERRED OUTFLOWS 0.00 I. LIABILITIES 1) Accounts Payable 9500 20.317. 37 2) Due to Granior Governments 9590 000 3) Due to Other Funds 9610 0.00 4) Curren1 Loans 9640 0 00 5) Unearned Revenue 9650 000 6} TOTAL LIABILITIES 20 31 7 37 J . DEFERRED INFLOWS OF RESOURCES 1) Deferred Inflows of Resou~es 9690 0.00 2) TOTAL DEFERRED INFLOWS 0.00 K . FUND EQUITY Ending Fund Balance, June JO fmust aoree with line f2) (G9 + H2) - (16 + J2) 7 782 647.93 Calitutni• Oepl of Education SACS Financial Repo" lr19 Sonware - 2011 2 o File. fUflcl-0 CRev 02/02/2016) Page 3 Pmled W11 2017 1U 26 AM Unaudited Actuals Washington Unified Building Fund 10 76778 0000000 Fresno County Expenditures by Object Form 21 2016-17 2017-18 Percent Descrlotion Re5ource Codes Obiect Codes Unaudited Actuals Budaet Difference FEDERAL REVENUE FEMA 8281 0.00 0.00 0 Oo/o All Other Federal Revenue 8290 0.00 0.00 0.0% TOTAL FEDERAL REVENUE 0 00 0.00 0.0% OTHER STATE REVENUE Tax Relief Subvenllons Restricted Levies • O ther Homeowners' Exemptions 8575 0.00 0.00 O.Oo/o Other Subventions/In-lieu Taxes 6576 0 00 0 00 0.0% All Other State Revenue 8590 000 0.00 0 0% TOTAL OTHER STATE REVENUE 0 00 000 00% OTHER LOCAL REVENUE Other Local Revenue County and District Taxes Othe r Restricted Levies Secureo Roll 8615 0.00 0 00 0 0% Unsecured Roll 6616 0.00 000 0.0% Prior Years· Taxes 8617 0.00 0 00 0 0% Supplemental Taxes 8618 0.00 0.00 0.0% Non-Ad Valo Other 8622 0.00 0.00 0 0% Community Redevelopment Funds Not Subject to LCFF Deduction 8625 0 00 0 00 0 0% Penalties anCJ interest from Deli nquent Non-LCFF Taxes 8629 0 00 o.oo O.Oo/t Sales Sale of EquipmenVSuppfies 6631 0.00 0.00 0.0% Leases and Rent<1ts 8650 0.00 0 00 0 Oo/• Interes t 8660 28.803 50 0 00 ·100 .0% Net Increase (Decrease) in the Fair Value of lnveslmenls 8662 0.00 0.00 O.Oo/o Other Local Revenue All Other Local Revenue 8699 0.00 o.oo 0 0% All O ther Transfers Jn from All O thers 8799 0.00 000 0.0% TOTAL. OTHER LOCAL REVENUE 26,803.50 0.00 ·100.0% TOTAL REVENUES 28 803.50 0.00 -100.0% caldom1a Dept or ecrucarlon SACS Financial Reporting Sollwate • 2017 2 O Fi e: f\Jr>d·d (Rev 02/0Z/2016) .-age 4 Pointed. 9/7120 11 10 26 AM Unaudited Actuals Washington Unified Building Fund 10 76778 0000000 Fresno County Expenditures by Object Form 21 2016-17 2017-18 Percent Descrlotion Resource Codes Obiect Codes Unaudited Actuals Budaet Difference CLASSIFIED SALARIES Classified Support Salaries 2200 000 0.00 0 ()OJ., Classified Supervisors· and Administrators· Salaries 2300 0 00 o_oo 00% Clencaf. T echnical and Office Salaries 2400 0 00 000 0.0% Other Classified Sslaries 2900 000 0.00 0.0% TOTAL CLASSIFIED SALARIES 0 00 0.00 00% € MPLOYEE BENEFITS STRS 3101-3102 0.00 0.00 0.0% PERS 3201-3202 0 00 0.00 O.Oo/o OASDUMedicare/Attemative 3301-3302 0.00 000 0.0% Heallh and Welfare Benefits 3401-3402 0.00 0.00 0.0% Unemployment Insurance 3501-3502 0.00 0 .00 0 0% Workers· Compensation 3601-3602 0 .00 000 0 O°lo OPEB, Allocated 3701-3702 0 00 000 0 0% OPES. ACllVe EmplOyees 3751-3752 0,00 000 0 0'!1. Other Employee Benefits 3901-3902 0.00 000 0 0% TOTAL EMPLOYEE BENEFITS 0.00 0.00 0.0% BOOKS ANO SUPPLIES BoOks and Other Reference Materials 4200 000 0.00 0.0% Matenals and Supplies 4300 0.00 0 00 0.0% Noncapitalized Equipment 4400 0.00 0 00 0 0% TOTAL. BOOKS ANO SUPPLIES 000 0.00 00% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements ror Services 5100 0.00 0.00 0 Oo/t Travel and Conrerences 5200 0.00 0.00 0 0% Insurance 5400-5450 0.00 0.00 0 0% Operations and Housekeeping services 5500 000 0 00 0 0% Rentals. Leases. Repairs. and Noncapitahzed Improvements 5600 000 0 00 0.0% Transfers of Direct Costs 5710 0.00 0.00 0. 0% Transfers of Direct Costs - lnlerfund 5750 000 0 00 0.0% Cullloo'a Dept 111 Ew<:atiu11 !SACS F1nene1et R~,,.,9 !;Oflware . 2017 2 o File: fl.lf\O- 2016-17 2017-18 Percent Descrlotlon Resource Codes Oblect Codes Unaudited Actuals Budoet Difference Professional/Consulting Services and Operating Expenditures 580-0 526,814.81 0.00 -1000% Communications 5900 0.00 0.00 00% TOl Al. SERVICES AND OTHER OPERATING EXPENDITURES 526.814.81 000 ·1 00 0% CAPITAL OUTLAY Land 6100 0.00 ooo 0.0% Land Improvements 6170 61.752.57 0 00 -100 0% Buildings and Improvements of Buildings 6200 85 553 89 39 407.00 -53.9% Books and Media tor New School Libraries or Major Expansion of School Libraries 6300 0.00 0.00 0.0"1<> Equipment 6400 0.00 0 00 0.0% Equipment Replacement 6500 0.00 0 00 00% TOTAL. CAPITAL OUTLAY 147.306.46 39 407 00 -732% OTHER OUTGO (eKcluding Transfers of Indirect Costs) Other Trans fers Out All Other Transfers Out lo All Others 7299 000 0 00 0.0"11> Debt Service Repayment of State School Building Fund Aid· Proceeds from Bonds 7435 0.00 0 00 00% Debt Service • Interest 7438 234,694 72 000 -100 0% Other Debt Service· Principal 7439 11,98 5000 00 0 00 -IOO 0% TOTAL. OTHER OOTGO l e1Cciudino Transfer:1 of lndirecl Costs\ 12 219.694 72 000 - 100. 0~. TOTAL EXPENDITURES 12 693 615 99 39 407.00 -99.7% Caloloinis Deot or eoucatio11 SACS Financial Repon1ng Software · 2017 :? o F6e fund- 2016-17 2017-18 Percent DescrlDtion Resource Codet ObJect Codes Unaudited Actuals Sud<1et Difference INTERFUNO TRANSFERS INTERFUNO TRANSFERS IN Other Authorited lnterfund Transfers In 8919 3 205.41 0.00 ·100.0% lal TOTAL. INTERFUND TRANSFERS IN 3 205.41 0.00 -100.0% INTERFUNO TRANSFERS OUT To: State Scliool Building Fund/ County School Facilities Fund 76 13 o.oo 0.00 0.0% Other A uthorized lnterfund Transfers Out 7619 3.205.41 0.00 ·1000% {bl TOTAL. INTERFUND TRANSFERS OUT 3.205.41 000 ·1 000% CaKom1a ~pt ol E 2016-17 2017-18 Perc ent Oescrlotion Resource Codes ObJect Codes Unaudited Actuala eudaet Dltrerence OTHER SOURCES/USES SOURCES Procee Other Sources County School Bl Transfers from Funds o( Lapsed/Reorganized LEAS 8965 0.00 0.00 0 o,. Long-Term Debt Proceeds Proceeds from Certificates of Participation 9g71 7 295 00000 000 -100 0% Proceed$ from Capital Leases 8972 000 0 00 0 0'¥0 Proceeds tom Lease Re-.enue Bonc:l5 8973 000 000 0 Oo/o All Other Fioancmg Sources 8979 699 316 90 0.00 -1000% lcl TOTAL SOURCES 16 029 316 90 000 ·100.0% USES Transfers of Funds from Lapaed/Reorganized LEAs 7651 000 0 00 00~ Afl Other Financing Uses 7699 000 000 00% Id) TOTAL. USES 000 000 00% CONTRIBUTIONS Contributions from Unrestricted Revenuea 8980 0.00 0 00 00% Contributions from Restricted Revenues 8990 0.00 000 00% Ce) T OTAL CONTRIBUTIONS 000 000 00% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 18 029.316 90 000 - 1000% CalllOlnNI O 2016-17 2017-18 Percent Oe5criotion Functioo Codes ObieetCodes Unaudited Actuals Budaet Oiffetence A. REVENUES 1) LCFF Sources 8010·8099 000 000 OOYe 2) Federal Revenue 8100-8299 000 0.00 0 Oo/o 3) Other State Revenue 8300-8599 000 000 00% 4) Other Local Revenue 6500-.6799 -- 28 803 50 000 -100 0% 51 TOTAL REVENUES 28 803.50 o_oo -100 Oo/o B. EXPENDITURES (Objects 1000-7999) 1) Instruction 1000-1999 000 000 00% 2) lnslfuction · Related SeMces 2000-2999 000 000 0 0-/0 J) Pupil ServK;e~ 3000-3999 000 000 00% 4)Anc1llafy Services 4000-4999 000 000 00% I- 5) Community SeMces 5000-5999 .... 0 00 0.00 OOYo 6) Enterpr11>e 6000-8999 000 000 00% 7) General Adm1n1strat1on 7000-7999 000 000 00% 8) 1-'lant SeMc&s 8000-8999 147 306 46 39 407 00 • 73 2°/!_ Except 9) Other Outgo 9000-9999 7600-7699 12. 746 509.53 000 -1000% 101 TOTAL EXPENDITURES 12 893 815 99 39407 00 .99 7o/o C. EXCESS (DEFICIENCY) OF REVE.NUES OVER E:XPENDITURES BEFORE OTHER FINANCING SOURCES AND USES I A5 • 810l 112 865 012 491 l39 407 OOI -997% D. OTHER FINANCING SOURCESIUSES 1) lntelfund Transfers a) Transfers In 8900-8929 3 205 41 000 -100 0% b} Transfers CM 7600-7629 3.205 41 0 00 -100 Oo/• 2) Other Sournes/Uses a) Sources 8930-8979 - 18029 3t690 000 ·100 0% b) Uses 7630-7699 -· 000 0 00 -- 00% 3) Corillibultoos 8900-a999 000 000 009~ 41 TOTAL OTHER FINANCING SOURCES/USES 18 029 316 90 000 .100 0% Califom•a Oept ol Eovcellon SACS F 1nanc1al ReporlN>l1 Soflware · 2017 2 0 I-' ~e 11100-0 (Rev 02102120161 Page 1 Pnnted 91712.(J 11 I 0 26 AM Unaudited Actuals Washington Unified Building Fund to 76778 0000000 Fresno County Expenditures by Function Form 21 2016·17 2017-18 Percent Oescriolion Function Codes Obiect Codes Unaudited Actuals BudQet Difference E. NET INCREASE (DECREASE) IN FUND BALANCE IC + 041 5164 304 41 139 407.00) -100.8% F . FUND BALANCE, RESERVES 1) 8eg1nnin9 Fuoo Balance a) As of July 1 - Unaudited 9791 2 618 343.52 7 782,647.93 197.2% b) Audit Adiustments 9793 000 o.oo 00% c) As or July 1 - Audited (F1a + F1b) 2.618.343 52 7 782 647 93 197.2% d) Other Restatements 9795 000 0.00 0.0% eJ Adjus1ed Beginning Balance (F1c + F1d) 2.618.343.52 7 782 647 93 1972% 2J Ending Balance, June 30 (E + F1e) 7782 647 93 7 743 240.93 -05% Components of Ending Fund Balance a) Nonspendable Revotvmg Cash 9711 000 000 00% Stores 9712 000 000 0 0% Prepaid Expenditures 9713 0 00 0.00 0.0% All Others 9719 0.00 0.00 0.0% bl Restricted 9740 7782 540 36 7 743 133.36 -0. 5% c)Committed Stabm:zation Arrangements 9750 000 0 00 00% Other Commitments (by Resource/Object) 9760 0.00 000 0.0% Cl) Assigned Other Assignments (by Resource/Ob1ect) 9780 107.57 107 57 __9_ 0% interest 0000 9780 107 57 Interest 0000 9780 107 57 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 000 000 00% Unassianed/Unaooroori.ated Amount 9790 0.00 000 00% Calllo 2016-17 2017-18 Resource Description Unaudited Actual$ Budget 9010 Other Restricted Local 7,782.540.36 7,743,133.36 Total. Restricted Balance 7,782,540.36 7,743,133.36 Catifornla Depl of Education SACS Financial Reporting Software· 2017.2.0 File: fund-d I Rev 04/06/2011l Page 1 Printed: 9!7'2017 10:26AM Unaudited Actuals W ashington Unified Capital Facilities Fund 10 76778 0000000 Fresno County Expenditures by Object Form 25 2016-11 201 7-18 Pe rcent Oescriotion Resource Codes Obiect Codes Unaudited Actuals Budnet Difference A. REVENUES 1) LCFF Sources 80 10-8099 000 0 00 0 0% 2) Federal Revenue 8100-8299 000 0.00 0. 0% 3) Other State Revenue 8300·8599 000 0.00 00% 4) Other l ocal Revenue 8600-8799 281 579 58 136 295 00 -516% Sl TOTAL REVENUES 281 579.58 136 295 00 -51.6% B. EXPENDITURES 1) Certificated Salaries 1000-1 999 0 00 0.00 0.0% 2) Classified Salaries 2000-2999 0 00 0.00 00% 3) Employee Benefits 3000-3999 0.00 0.00 00% 4) Books and Supplies 4000-4999 0.00 0.00 00% 5) Services and Other Operating Expenditures 5000-5999 74,621 30 74.825 00 0.3% 6) Capital Outlay 6000·6999 11 002.00 11 .002.00 0.0% 7) Other Outgo (excluding Tran sfers of Indirect 7100-7299. Costs) 7400-7499 0 00 0.00 0.0% 8) Other Outgo · Transfers of ll'ldirect Costs 7300-7399 0,00 0 00 0 0% 9l TOTAL EX PENDITURES 85 623.30- 65 827.00 0 2"/o C. EXCESS {DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES f AS • B9l 195 956.28 50 468.00 -74 2% 0. OTHER FINANCING SOURCES/USES 1) lnterfund Transfers a} Tral'ISfers In 8900-6929 0.00 000 0.0% b) Transfers Out 7600-7629 0.00 000 00% 2) Other Sources/Uses a) Sources 8930-8979 0 00 000 0 0% DJ Uses 7630-7699 0.00 0 00 00% 3) Contributions 6980-8999 0.00 000 0 0% 4l TOTAL OTHER FINANCING SOURCES/USES 0.00 0.00 0.0% Ca,rom..i Oepl of Eouca'°n SACS Financ1a1 Reponi"I! Sollware • 2017 2 o Fie l\n:l·d {Rev 02J0212016) Pag& 1 Printed 9/7t.!011 10 27 AM Unaudited Actuals Washington Unified Capital Facilities Fund 10 76778 0000000 Fresno County Expenditures by Object Form 25 2016-17 2017-18 Percent DescriDtion Resource Codeli Obiect Codes Unaudited Actuale Budaet Differem e I::: . NET INCREASE (DECREASE) IN FUND BALANCE IC + D4l 195 956.28 so 468 00 -74.2% F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudite b) Audit Adjustments 9793 0.00 0.00 00% c) As of July 1 -Audited (F1a + F1b) 101.064 31 297.020. 59 193.9% d) O ther Restatements 9795 0 00 0.00 o.o•A e) Adjusted Seginning Balance (F1c + F1d) 101 064 31 297.020.59 193 9% 2} Ending Balance, June 30 (E + f1e) 297.020.59 347 488.59 170% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0 00 0 00 0 0% Stores 9712 000 0.00 0 0% Prepaid Expenditures 9 713 000 0.00 0.0% All Others 9 719 0.00 0.00 0.0% bJ Restricted 9 740 0.00 0 00 0.0% c} Com mitted Stabilization Ariangements 9750 0.00 000 0 (}Q,\ Olher Commitments 9760 0.00 0 00 0.0% d} Assigned Other Assignments 9780 297 020 59 347 488 59 170% Use for projects relate e) Uni:issigned/Unappropriated Reserve Jor Economic Uncertainties 9789 0.00 0 00 0.0% Unassianed/Unaooroonated Amount 9790 0.00 0 00 0.0% California Oepl ol t:duc&llon SACS Financial Reporting Software • 2017 2 0 F rie tund-d (Rev 02~212016 ) Pa9e 2 Pm1ea- 911no 11 10 ~7 AM Unaudited Actuals Washington Unified Capital Facilities Fund 10 76778 0000000 Fresno County Expenditures by Object Form 25 201&-17 2017-18 Percent DHcrlotlon Resource Codes Obh1ct Codes Unaudited Actuala Bucfaet Difference G.ASSETS 1) Cash a) in County Treasury 9 110 999,94959 1) Fair Value Adjustment lo Cash In County Treasury 9111 0 ()() b)1llB~k.s 9120 000 c) 1n Revolving Fund 9130 000 d) wrll'I F111Cal Agli!flt 9135 0.00 e) collections awaiting depos11 9140 0.00 2) Investments 9150 000 3) Accounts Recewable 9200 2 00864 4) Due from Granlor Government 9290 000 S) Due from Other Funds 9310 000 6) StorH 9320 0.00 7) Prepaid €Jcpend1\ures 9330 000 8) Other Current Assets ~340 000 91 TOTAL ASSETS 1 001 958.23 H. D€FERREO OUTFLOWS OF RESOURCES 1) Deferred Outflows of Resources 9490 000 2) TOTAL DEFERRED OOTFLOWS 0.00 l. LIABILITIES 1) Accounts Payab4e 9500 704.937 64 2) Due to Grantor Governments 9590 0.00 3) Due to Other Funds 9610 000 4) Current Loans 9640 000 5) Unearned Revenue 9650 000 6) TOTAL LIABILITIES 704 937.64 J . DEFERREO INFLOWS OF RESOURCES 1) Deferred Inflows of Resources 9690 000 21 TOTAL DEFERRED INFLOWS 000 K. F~D EQUITY Ending Fund 8 al C•l~omla Dept ar l!dvClllion SACS Flr.enall Rtpontng Sottwars • 2017 2 o F- h,1110..:l \R&w OW2/2016) P"IJe 3 Pn111ect 9171201 1 10 27 AM Unaudited Actuals Washington Unified Capital Facilities Fund 10 76778 0000000 Fresno County Expenditures by Object Form 25 2016-17 21>17·18 P&rcent Descriotion Resource Codes Obi&ct Codes Unaudited Actual$ 6udaet Difference OTHER STATE REVENUE Tax Relief Subventions Restricted Levies · Olher Homeowners' Exemptions 8575 0 00 0 00 00% Other Subventions/In-Lieu Taxes 6576 000 000 0 0% All Otrier Stale Revenue 8590 0.00 000 0 0% TOTAL O THER STATE REVENUE 000 000 00% OltfER LOCAL REVENUE Other Local Revenue Co unty and District Taxes Other Restricted Levies Secured Roll 8615 0,00 0 00 00% Unsecured Roll 8616 0.00 0.00 00% Prior Years' Taxes 8617 0 00 000 00% Supplemental Taxes 8616 000 000 00% Non-Ad Val<>rem Taxes Parcel Taxes 8621 0.00 0.00 0.0% Other 8622 0.00 0 00 00% Community Redevelopment Funds Not Subject to LCFF Deduction 6625 0.00 0.00 0.0% Penalties and Interest from Delinquent Non-LCFF Taxes 8629 0 00 000 00% Sales Sale of EquipmenVSupplies 8631 0.00 0.00 00% Interest 8660 3.307.54 0 00 ·100 0% Net Increase (Decrease) 1n the Fair Value of Investments 8662 0.00 0 00 00% Fees and Contreicts Mitigation/Developer Fees 868 1 278 272.04 136 295.00 -51.0% Other Local Revenue All Other Local Revenue 8699 0 00 0 00 00% All Other Transfers In from All Others 6799 0.00 0 00 0.0% TOTAL. OTHER LOCAL REVENUE 281,579.58 136.295.00 -51 6% TOTAL REVENUES 28 1 579.58 136 295.00 -S 1.6'Yo C a11101n1a L>Opl 01 EaucalJOn SACS F1nancia1 RepM1ng :)OllW8re. 2017 z 0 File. funO-d (Rev 02"'2/2016) Pa<]e 4 Printed: 91712017 1O 27 l\M Unaudited Actuals W ashington Unified Capital Facilities Fund 10 76778 0000000 Fresno County Expenditures by Object Form 25 2016-17 2017-18 Percent Oescriotion Resource Codes Obiect Codes Unaudited Actuals Budaet Difference CERTIFICATED SALARIES Other Certific::ated Saleiries 1900 0 00 0.00 00% TOTAL. CERTIFICATED SALARIES 0.00 0. 00 0.0% CLASSIFIED SALARIES Clasaified Support Salaries 2200 0.00 0.00 0.0% Classified Supervisors' and Aclmlnislralors' Salaries 2300 000 0 00 00% Cleflcal. Technical ancl Office Salaries 2400 0.00 0 00 0 O"A> Other Classified Salaries 2900 0 00 0.00 00% TOTAL, CLASSIFIED SALARIES 000 000 00% EMPLO¥EE BENEFITS STRS 3101·3102 0.00 0.00 00% PERS 3201-3202 0.00 0.00 0.0% OASDl/Medic::ire/Alternative 3301-3302 0.00 000 0.0% Health and Wellare Benefits 3401-3402 0.00 000 00% Unemployment Insurance 3501·3502 0.00 0.00 00% Workers· Compensation 3601-3602 0.00 000 00% OPEB. Allocated 3701-3702 o.oo 000 0.0% OPES, Ac11ve Employees 3751-3752 000 0 .00 OO'Yo Other Employee Benefits 3901-3902 000 000 0 Oo/o TOTAL. EMPLOYEE BENEFITS 0.00 0.00 00% BOOKS ANO SUPPLIES Approved Textbooks and Core Curricula Materials 4100 000 000 00% Books and Other Reference Materials 4200 0.00 0 DO 00% Malerials ancl Supplies 4300 000 000 00% Noncapitalized Equipment 4400 0.00 000 0 0% TOTAL, BOOKS AND SUPPLIES 000 000 00% Caldofllia Dept ol eoucaoon SACS Finaoe 2016-17 2017-18 Percent Description Resource Codes Oblect Codes Unaudited Actuals Budi1et Oilference SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 0 00 0 00 00% Travel and Conferences 5200 o_oo o_oo 00% lnwrance 5400-5450 0.00 0 00 00% Operations and Housekeeping Services 5500 0.00 0.00 0.0% Rentals, Leases. Repairs. and Noncapitalized Improvements 5600 74,621.30 74,625 00 03% Transfers of Direct Costs 571 0 0.00 0 00 00% Transfers of Direct Costs - lnlerfund 5750 0.00 000 0.0% Professional/Consulting Services and Operating Expenditures 5800 000 000 0.0% Communocalioos 5900 0 00 0.00 0.0% TOTAL. SERVICES A ND OTHER OPERA TING EXPENDITURES 74,621 .30 74,825 00 0.3% CAPITAL OUTLAY Land 6100 000 0.00 0 0% Land Improvements 61 70 0 00 0 00 0.0% Buildings and Improvements of Buildings 6200 11,002.00 11 002. 00 0.0% Books and Media for New School Libraries or Major E > Equipment 6400 0.00 0.00 0 O'Yo Equipment Replaceme'1t 6500 0.00 000 0 0% TOTAL CAPITAL OUTLAY 11,002.00 11 .00200 0 Oo/. OTHER OUTGO (excluding Transfers of Indirect Costs) Other Transfers Out All Other Transfers Out to A" Others 7299 0,00 0 00 0.0% Debt Service Debt Servtce • Interest 7438 0. 00 0.00 00% Other Debt Service - Principal 7439 0.00 000 0.0% TOTAL. OTHER OVTGO (':lxcludino Transfers o f Indirect Costsl 000 0 00 0 Oo/o TOTAL EXPENDITURES 85 623.30 85 827.00 0 2% C•lil0<1>ia Dept or E 2016-17 2017-18 Pe rcen t Descrlatlon Resource Codes Obie c1 Cod~ Unaudited Actuals 8 udcet Difference INTERFUNO TRANSFERS INTERFUNO TRANSFERS IN Other Aulhoriz.ed lnterfund Tran$fers Jn 8919 0.00 000 00% Cal TOTAL INTERFUNO TRANSFERS IN 0.00 000 0.0% lNTERFUND TRANSFERS OUT To: State School Building Fund/ County School Facilities Fund 76 13 000 000 00% Other Authorized lnterfund Transfers Out 7619 0 00 0 00 00% lbl TOTAL INTERFUND TRANSFERS OUT 0.00 0 .00 00% OTHER SOURCES/USES SOURCES Proceeds Proceeds from Sale/Lease· Purchase or Land/Buildings 8953 0.00 0.00 0.0% Other Sources Transfers from Funds of l apsed/Reorganized LEAs 8965 000 0 00 00% Long-Term Debt Proceeds Proceeds from Certificates of Participation 897 1 0.00 0.00 0 Oo/o Proceeds from Capital Leases 8972 000 0 00 00% Proceeds from Lease Revenue Bonds 8973 0.00 0 00 00% All Other Financing Sources 8979 0.00 0.00 00% lei TOTAL SOURCES 0.00 0 00 0 0% USES Transfers of Funds from Lapsed/ReorganiZed LEAs 7651 000 000 00% All Other Financing Uses 7699 000 000 0.0% ldl TOTAL USES 000 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 000 0.00 00% Contributions from Restricted Revenues 8990 000 000 00% lel TOTAL CONTRIBUTIONS 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c . d + e) 0.00 000 00% Cal~omia Oepl ol Educallou S"CS Hnanciat Kepof11ng Software • 2017 2 O File: flA'lCl·O (Rev 02"12/2016} PM1e<1. 91112011 10.:a m Unaudited Actuals Washington Unified Capital Facilities Fund 10 76778 0000000 Fresno County Expenditures by Function Form 25 2016·17 2017-16 Percent Oescrintlon Function Codes Oblect Codes Unaudited Actuals Budget Diff11rence A. REVENUES 1) LCFF Sources 8010-8099 0.00 000 0.0% 2) Federal Revenue 8100·8299 000 000 0.0% 3) Olher State Revenue 8300-8599 0 00 0.00 00% 4) Other Local Revenue 8600-8799 26 1 579 58 136 295 00 -516"· 51 TOTAL REVENUES 281 57958 136 295 00 -516% 8. EXPENDITURES (Objects 1000-7999} 1) lnslruchon 1000-1999 0 00 0 00 0.0% 2) Jnstrvclion • Related Services 2000-2999 0 00 0.00 0 0% 3) Pupil Services 3000-3999 000 0.00 00% 4) Ancillary Services 4000-4999 0.00 0 00 0 0% 6) Community Services 5000-5999 0. 00 000 0.0% 6) Enterprise 6000-6999 000 0.00 00% 7} General Adrntnistfation 7000-7999 0 00 o.oo 00% BJ Planl Services 8000-8999 85 623.30 85827.00 02% Except 9) Other Outgo 9000-9999 7600-7699 0.00 0.00 0 0% 101 TOTAL EXPENDITURES 85 623.30 85827.00 02% C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES B EFORE OTHER FINANCING SOURCES ANO USES IA5 • 8101 195 956.28 50488.00 .74 2% 0 . OTHER FINANCING SOURCES/USES 1 ) lnter1und Trans lers a) Transfers In 8900-8929 0.00 0 00 0.0% b) Transfe 2) Other Sources/Uses a) Sources 8930-8979 0 00 0.00 0.0% bl Uses 7630-7699 000 O.OQ_ o. o~ 3) Contribulions 8980·8999 000 000 0 0% 41 TOT.Ill OTHER FINANCING SOURCES/USES 0.00 000 0.0% Caliromoa Oep1 or Educatoon :>A<.;:> F1nanc1al Repol1 inll :Kittware . 201 7 2 o File: fund-<:! (Rev 0210212016) Page 1 Prtnte 2016-17 2017-18 Percent Descriotlon Function Codes Obiect Codes Unaudtt&d Actuals Budaet Difference E. NET INCREASE (DECREASE) IN FUND BALANCE lC + 041 195 956.28 50 468.00 -74.2% F. FUND 6ALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 101,064.31 297 020 59 1939% b) Audlt Adjustments 9793 0.00 000 O.O"Ai C) As of July 1 - Audited {F1a + F1b) 101 064 31 297 020.59 1939% dl Ottler Restatements 9795 000 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 101,064.31 297 020.59 193.9% 2) Ending Balance, June 30 (E + F1e) 297.020 59 347 488.59 17 Oo/o Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0 O'Yo Stores 9712 000 0.00 0.0% Prepaid Expenditures 9713 000 000 00% All Others 9719 000 000 0 Oo/o b) Restrieted 9740 000 0.00 00% c) Committed Stabilization Arrangements 9750 000 0.00 0.0% Other Commitments (by Resource/Object) 9760 o.oo o.oo O.Oo/o d) Assigned Other Assignments (by Resource/Object) 9780 297,020.59 347 488.59 17.0% Use for projects related to enrollment growth 0000 9780 297.020.59 Use for projects related to student growth 0000 9780 347.48859 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0 00 000 0 O'Yo UnasSJaned/Unaoorooriated Amount 9790 0.00 000 OOo/o Calllorn1a Oepc of E 2016-17 2017-18 Resource Description Unaudited Actuals Budget Total, Restricted Balance 0.00 0.00 California Dept of EducaHon SACS Financial Reporting Software - 2017.2.0 Flle: fund-d (Rev 04/0612011) Page 1 Printed: 9n12017 10:27 AM Unaudited Actuals Washington Unified County School Facilities Fund 10 76778 0000000 Fresno County Expenditures by Object Form 35 2016-1 7 2017-18 Percent Descrlotlon Resource Codes Obiect Codes Unaudited Actuals Budaet Difference A. REVENUES 1) LCFF Sources 8010-8099 0 00 000 0 0% ? } Fe0erel Re11eriue 8100-6299 0 00 0 00 0 0°4 3) Other State Revenue 6300-8599 0.00 0.00 00% 4) Other Local Revenue 8600-8799 23.24 0 00 .1()(t 0% Sl TOTAL REVENUES 23.24 0.00 -100.0% B. EXPENDITURES t ) Cert1ficaled Salaries 1000-1 999 0.00 0.00 0 0% 2) Classified Salane s 2000-2999 000 0.00 00% 3) Employee Benefils 3000-~ 999 0 00 0 00 0 0% 4) Books and Supplies 4000-4999 o.oo 0 00 O.Oo/• S) Services and Other Operaling Expenditures 5000-5999 0.00 0.00 o. o·~ 6) Capital Outlay 6000-6999 0.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0 00 0.00 0.0% 8} Other Outgo - Transfers of Indirect Costs 7300-7399 0 00 000 0.0% 91 TOTAL EXPENDITVRES 0.00 0 00 0 0% C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCI NG SOURCES AND USES IA5 • B 9l 23.24 0 00 -1 00 0% D. OTHER FINANCING SOURCES/USES 1) lntorfund Transfers a) Transfers In 8900-8929 000 0 00 0 0% b} Tran sfers Out 7600-7629 0 00 0 00 0 0% 2} Other Sources/Uses a) Sources 6930-6979 0.00 0.00 0.0% b) Uses 7630-7699 0 00 0 00 0.0% 3} Contributions 8980-6999 0 00 0 00 0 0% 4l TOTAL OTHER FINANCING SOURCES/USES 0 00 0 00 0 0% Caltt0tnla Oepl 01 Education SACS F 1M nciitl R A(>OrTNl() Sollwil'" - ?fl1 / ~ O F~e lono-d (Rev 02I02/20161 Page 1 Pmted: 917!201 7 10 27 AM Unaudited Actuals Washington Unified County School Facilities Fund 10 76778 0000000 Fresno County Expenditures by Object Form 35 2016-17 201 7-18 Percent Descriotion Res ource Codes Obied Codes Unaudited Actuals Budaet Di ff11renee E. NET INCREASE (DECREASE) IN FUND BALANCE IC + 041 23 24 0.00 ·100 0% F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a} As of Juty 1 - Unaudited 9791 1 524.95 1.548.19 1 5% bl Audit Adju ~tments 9793 0.00 0.00 0.0% c) As of July 1 -Audited (F1a + F1b) 1 524.95 1 548. 19 1.5% d} Other Restatements 9795 o.oo 0.00 0.0% e) Adjusted Beginning Balance (F1c ~ Ftd) 1 524.95 1 548. 19 1.5% 2 ) Ending Balance, June 30 (E + F1e) 1,548.19 1 548.19 0 0"4 Components of Ending Fund Balauce a) Nonspendable Revolving Casi\ 97 t I 0.00 0.00 00% Stores 971 2 0.00 0 00 0.0% Prepaid ExpenditU All Others 971 9 0 00 0 00 00% b) Reslr•cted 9740 0.00 0.00 0.0% Cl Cornmilled Stabilizaf1 on Arra119ements 9760 0 00 0.00 0.0% Other Commitmen ts 9760 0.00 000 00% di Assigned O ther Assignments 9780 1 548. 19 1,546 19 0.0% use for AU construction 0000 9780 1.548. 19 AU Construction 0000 9760 1.548. 19 e) UnasslgneCWUnappropnated Reserve for Economic Uncertainties 9789 0 00 0 00 0 Oo/o Unassianed/Unancrooriated Amount 9790 0.00 0.00 0 0% C a~ilorooa t>ept ot EOl.ICaliOn SA (.;S F1nanciat Repon u'l) liOIM are • 2017 2 u File f\.fld-4 (Rev 02J02/2016) Page 2 PMled 91712017 •0:27 AM Unaudited Actuals Washington Unified County School FCK:ilities Fund 10 76778 0000000 Fresno County Expenditures by Object Form 35 2011>-17 2017-18 P•rc11nt Description Resource Codes ObJect Codes Unaudited Actuals Budaat Diffefl'nce G. ASSETS 1)Cash a) on County Treasury 91 10 1.542 17 1) Fair Value Adjustment to Cash in County Treasury 9111 000 b) in Banks 9120 000 c) 1n Revolving Fund g13o 000 d) with Fiscal Agent 9135 000 e) collections awaiting deposit 9140 0.00 2) Investments 9150 0 00 3) Accounts Receivable 9200 6 02 4) Due from Grantor Government 9290 0 00 5J Due from Othe< Funds 9310 0.00 6) StOfes 9320 000 7) Prepaid Expenditures 9330 000 8) Other Current Assets 9340 0.00 9l TOT AL ASSETS 1 548. 19 H. DEFERRED OUTFLOWS OF RESOURCES 1) Deferred Outflow$ of Resources 9490 0 00 21 TOTAL DEFERRED OUTFLOWS 000 I. LIABILITIES 1) Accounls Payable 9500 000 2) Due to Grantor Governments 9590 000 3) Due to Other Funds 9610 0.00 4) Current Loan1> 9640 000 5) Unearned Revenue 9650 0 00 61 TOTAL LIABILITIES 0.00 J . DEFERRED INFLOWS OF RESOURCES 1) Deferred Inflows of Re!iOVrces 9690 000 2\ TOTAL DEFERRED INFLOWS 0.00 K . FUND EQUITY Ending Fund BalallCe. June 30 t musl aoree with lrne F2l CG9 + H21 • Cl6 + J2l 1 548.19 C aJifomla Oepl of EoucabOn S ACS F;nanclal Report10l9 Sollwere 2017 2 o File 1...,,,_d (Re• 02/021201&) Page3 Pmttd 0/712017 10 27 AM Unaudited Actuals Washington Unified County School Facilities Fund 10 76778 0000000 Fresno County Expenditures by Object Form 35 2016·17 2017·18 Percent Oescriution Resource Codes Obiec:t Codes Unaudited Ac:tuah1 Budaet Olfft'rence FEDERAL REVENUE All Other Federal Revenue 8290 000 0.00 0.0% TOTAL FEDERAL REVENUE 0.00 0 00 00% OTHER STATE REVENUE School Facilities Apportionments 8545 000 0 00 0 0% Pass-Through Revenues from State Sources 8587 0.00 000 0.0% Alf Other State Revenue 8590 0 00 0 00 00% TOTAL. O THER STATE REVENUE 0.00 000 0 0% OTHER LOCAL REVENUE Sales Sale o f Equipment/Supplies 8831 0 00 000 0 0% Leases and Rentals 8650 0.00 0.00 0 0% Interest 4560 23.24 0.00 · 100.0% Net Increase (Decrease) in the feir Value of Investments 8662 o.oo 0.00 O.O'Yo Other Local Revenue All Other Local Revenue e699 0.00 0 .00 0.0% All Other Transfers In trom All Others 6799 0.00 o.oo 00% TOTAL OTHER LOCAL REVENUE 23.24 0.00 -100.0% TOTAL REVENUES 23.24 0.00 -100 0% c amom1a Dept 01 EoucallOll SACis F1nanc.a1 Repo"'l'l9 Soltware - 201 / 2 0 F*> funckl (Rev 02/02/2016) Pmted 917!.101 7 1021 AM Unaudited Actuals Washington Unified County School Facilities fund 10 76778 0000000 Fresno County Expenditures by Object Form 35 2016-17 2017-18 Percent Descrlotion Resource Codes Obiect Codes Unaudited Actuals Budaet Difference CLASSIFIED SALARIES Cliisslfied Support Salaries 2200 000 0.00 00% Classified Supervisors' and Administrators' Salaries 2300 0.00 0.00 0 0% Clerical, Technical and Office Salaries 2400 0 00 0.00 0.0% Other C1asslfied Salaries 2900 0.00 000 0 0% TOTAL. CLASSIFIED SALARIES 0.00 0.00 0.0% EMPLOYEE BENEFITS STRS 310 1-3102 0.00 0 00 0.0% PERS 3201-3202 000 0.00 0.0% OASDl/MedicareJAlternatlve 3301-3302 0.00 0 O Health and Welfare Benefits 340 1-3402 0.00 0 00 0 0% Unemploymenl Insurance 3501-3502 0.00 000 0.0% Workers' Compensation 3601-3602 0.00 0.00 00% OPES. Allocated 3701-3702 0 00 0.00 0 Oo/. OPEB. Active EmplOyees 3751-3752 0.00 000 00% Other Employee Benefits 3901-3902 0.00 0.00 0 0% TOTAL. EMPLOYEE BENEFITS 000 0.00 0.0% IBOOKS AND SUPPLIES Books and Other Reference Materials 4200 0 00 0 ()0 00% Materials and Supplies 4300 0.00 0 00 00% No11capitalized EQuipment 4400 0.00 0 00 0 0% TOTAL. BOOKS AND SUPPLIES o.oo 0.00 0.0% C4Nl<>rnia Oepl or Education SACS Financial Reponing Sollwara • 2017 2 O Fee: hl>d· 2016-17 2017-18 Percent Oescrlotion Resource Codes Ob!ect Codes Unaudited Actuals audaet Oifference SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Serv~s 5100 0.00 0 00 0.0% Travel and Conferences 5200 000 0.00 0 0% Insurance 5400-5450 0.00 0 00 0 0% Operations and Housekeeping Services 5500 0 00 0 00 00% Rentals, Leases. Repairs. and Noncap1talized Improvements 5600 0 00 0.00 0.0% Transfers of Direct Costs 5710 000 0 00 0.0% Transfers of Direct Costs - l nlerfund 5750 0 00 0.00 0 .0'}', Professional/Consulting Services and Operating Expendilures 5800 0.00 0.00 0.0% Communicatioos 5900 0.00 0.00 0.0% TOTAL SERVICES AND OTHER OPERATING EXPENDITURES 0.00 0 00 00% CAPITAL OUTLAY Land 6100 000 000 00% Land Improvements 6170 000 000 00% Buildings and Improvements or Buildings 6200 0.00 0.00 0.0% Books and Media for New School Libraries or Ma1or Expansion of School Libraries 6300 0.00 000 00% Equipment 6400 0.00 000 0 Oo/o Equipment Replacement 6500 0.00 0.00 0.0% TOTAL. CAPITAL OUTLAY 0 00 000 00% OTHER OUTGO (excluding Transrers of Indirect Costs) Other Transfers Out Transfers of Pass· Through Revenues To Oistricls or Charter Schools 7211 0.00 0.00 00% To County Offices 7212 000 000 00% ToJPAs 7213 0 00 0 00 00% All Other Transfers Out IO All Others 7299 o.oo 0.00 0.0% Debt Service Debt Servloe • 1nteres1 7436 000 000 00% Other Debt Service· Principal 7439 000 0.00 00% TOTAL , OTHER OUTGO (e)(Cl1.1clina Transfers of Indirect Costs\ 0.00 0.00 00% TOTAL EXPEN DI TURES 000 0 00 0.0% Ca1lf01<•a ~f)I of Educaoon SACS financial Reponing Sotlware - 2017 2 O F•e· fun~·d (Rev 02/0212016) P99e6 l'rntea 111112011 10:21 AM Unaudited Actuals Washington Unified County School Facilities Fund 10 76778 0000000 F resno County Expenditures by Object Form 35 2016-17 2017-18 Percent Descrlotion Resou1ce Codes Oblect Codes Unaudited Actuals Budoet Difference INTERFUND TRANSFERS INTERFUNO TRANSFERS IN To: State School Building Funo1 County School Facilities Fund From: All Other Funds 8913 0.00 0.00 0.0% Other Authorited lnterfund Transfels In 6919 0.00 0.00 00% fal TOTAL. INTERFUNO TRANSFERS tN 000 000 00% INTERFUND TRANSFERS OUT To: State School Building Fund/ County School Facilities Fund 7613 0 00 0 00 00% 01her Authorized lnterfund Transfers Out 7619 0.00 MO 0.0% lbl TOTAL INTERFUND TRANSFERS OUT 0.00 0.00 0.0% Cal~omie Oep1 of Educauon SACS Financial Reporti~ Salw8'9 - 2017 2 0 f'•e· fun(j- 2016-17 2017-18 Percent Descriotion Resource Codes Oblect Codes Unaudited Ac tu11le Budoet Oifference OTHER SOURCES/USES SOURCES Proceeds Proceeds lrom Sale/Lease- Purchase or Land/Buildings 8953 0.00 0 00 0.0% Olh er Sources Transfers rrom Funds of Lapsed/Reorganized LEAs 8965 0 00 0.00 O.Oo/. Long-Term Debt Proceeds Prooeeds rrom Certificates of Participation 8971 0.00 0.00 0 Oo/o Proceeds from Capital Leases 8972 0 00 0.00 0.0% Proceeds rrom Lease Revenue Bonds 8973 000 000 0.0% All Other Financing sources 8979 0 00 000 0.0% l£l TOTAL. SOURCES 0.00 0 00 0.0% USES Transfers of Funas from Lapsed/Reorganized LE.As 7651 0,00 0.00 0 0% Id! TO TAL USES 000 0 00 00% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0 00 00% Contributions from Restricted Revenues 8990 _ _Q__OO 0.00 0.0% M TOTAL. CONTRIBUTIONS 0.00 0.00 0 Oo/o TOTAL. O TH ER FINANCING SOURCES/USES (a· b + c - d + e) 000 0 00 00% Cakromla Devt of EducaUon SACS Financ1 a1 Repooing Sottware - ?017 2.0 F•e run<1 -<1 !Rev 02/0212016) Page& Pmte 2016-17 2017·18 Percent DescriD(lon Function Cod&S ObiectCodes; Unaudited Actuals Budoet Difference A. REVENUES 1} LCFF Sources 8010-8099 000 000 0 Oo/o 2) Federal Revenue 6100-3299 000 0.00 OOo/o 3) Other State Revenue 8300-8599 000 000 00% 4)0ther loca1Revenue 8600-8799 2324 000 · 100 O'Yo 5l TOTAL REVENUES 23,24 000 -1000% 8. EXPENDITURES (Objects 1000-7999) 1) Instruction 1000-1999 000 0 00 DO'Yo 2) ln$truClion • Related Services 2000-2999 000 0 00 00% 3) Pupil Services 3000 4) Ancillary Services 4D00-4999 000 000 0 Oo/o 5} Community Services 5000-5999 000 0.00 ooc~ 6) Enterprise 600()..6999 000 000 00% 7) Gei'leral Admtnistraboo 7000-7999 000 ODO 0.0% 8} Plant Services 8000-8999 000 0 00 0.0% Except 9) Other Outgo 9000-9999 7600·7699 0 00 000 00% 101 TOTA L EXPCNDITURES 0 00 0.00 0 Do/• C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES ANO USES IAS • 6101 23 24 0 00 -100.0"k D. OTHER FINANCING SOURCESNSES 1) lnterfund Transfers a) Transfers In 8900-8929 000 000 0 0% b) Trans~ Out 7600-7629 000 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 000 000 0 001. bl Uses 7630-7699 OOQ ---- 000 o~ 3) Conlributioos 8980-8999 0 00 000 0 0% 41 f OTAL OTHER FINANrlNr. "'"' llU~!=CA I CCC> 000 000 00% Ca11fo1n1a Otpl ot Ec:luca1tu11 SACS F111.,ne1al Reponmg Soltwart • 201T 2 0 h ie 1\111<1-d tR•v 02/02/2016) P,.ge 1 Printed 91712017 10 27 Nii Unaudited Actuals Washington Unified County School Facilities Fund 10 76778 0000000 Fresno County Expenditures by Function Form 35 2016-17 2017-18 Percent Oescriotion Function Codes Obiect Codes Unaudited Actuals Budae t Difference E. NET INCREASE (DECREASE) IN Fl.IND BALANCE re + 041 23.24 000 -1000% F . FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As or July 1 - Unaudited 9791 1524 95 1 548. 19 1 5% b) Audit Adjustments 9793 000 000 0.0% c) As of July 1 - Audited (Fla+ F1b) 1,524 95 1,548 19 15% d) Other Restatements 9795 o.oo 000 0.0% e) Adjusted Beginning Balance (F1c .. F1d) 1.524 95 1,548. 19 1.5% 2J Ending Balance. June 30 (E .. Fle) 1 54819 154819 O.O"A. Components of Ending Fund Balance a) Nonspendable Revolving Cash 971 1 0.00 0.00 0.0% Stores 9712 0.00 000 O.O"A. Prepaid Expenditures 971 3 0.00 000 00% All Others 9719 0.00 0.00 00% b) Restricted 9740 0.00 000 0 O'Yo c) Committed Stabmzation Arrangements 9750 000 000 0.0% Other Commitments (by Resource/Obtecll 9760 o.oo 000 0.001. d) Assigned Other Assignments (by Resouroe/Object) 9780 1 548 19 154819 00% use tor AU construc11on 0000 9780 1 548. f9 AU Construction 0000 97 80 1.548 19 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 000 0.00 00% Unassianed/Unaoorooriated Amount 9790 0.00 000 00% C oh torrn ~ 0"!'1 ur Educat•On SACS Financial Repor11 n9 Sol1war& 2011 2 0 File h.nd·d (Rev 02/02/2016) Page2 Pro ni~a. 91712011 10:27 AM Unaudited Actuals Washington Unified County School Facilities Fund 10 76778 0000000 FreS110 County Exhibit: Restricted Balance Detail Form 35 2016-17 2017-18 Resource Description Unaudited Actuals Budget Total, Restricted Balance ____._; oc:..::.o=o o.oo California Dept of Education SACS Financial Reporting Software -2017.2.0 File: fund-d (Rev 04106/2011) Page 1 Printed: 9/712017 10:27 AM Unaudited Actuals W ashington Unified Special Reserve Fund for Capital Outlay Projects 10 76778 0000000 Fresno County Expenditures by Object Form 40 2016- 17 201 7-18 Percent Oescrlotion Resource Cocles Obie ct Codes Unaudited Actuals Budoet Oitterence A. REVENUES 1) LC FF Sources 8010-8099 0 00 0.00 0.0% 2) Federal Revenue 81 00-8299 0.00 0 00 0 0% 3) Other State Revenue 8300·8599 000 0 00 0 0% 4) Other Local Revenue 8600-8799 49 616.94 49 500 00 -06% 5l ro·1AL REVENUES 49 816 94 49 500 00 -06% B. EXPENDITURES 1J Certificated Salaries 1000-1999 000 0.00 00% 2) Classified Salaries 2000-2999 0.00 0.00 00% 3) Employee Benefits 3000-3999 0 00 0.00 00% 4) Booki and Supplies 4000-4999 0 00 0.00 0.0% !;) Services emd Other Operating E> 6} Capital Outlay 6000-6999 0.00 0.00 0.0% 7) O the r Outgo (excluding Transfers of Indirect 7100-7299. Co sts) 7400-7499 000 0 00 00% 8) Other Outgo · Transfers or lndirec1 Costs 7300-7399 0 00 0 00 0.0% 91 TOTAL EXPENDITURES 38 691.00 36 691 00 0.0% C. EXCESS (DEFICIENCY) OF REVENUES OYER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES IA5 - 8 9\ 11125.94 10 809.00 -2.8% 0 . OTHER FINANCING SOURCES/USES 1) lnterfund Tram;fers a) Tran sfers In 8900-8929 0.00 0.00 0.0% b) Transfers Out 7600-7629 0 00 000 0.0% 2) Olher Sources/Uses a) Sources 8930-6979 0,00 0.00 O.Oo/o DJ Uses 7630-7699 0.00 000 0.0% 3) Contnb11lions 8980-8999 0 00 0 00 0 0% 4\ TOTAi OTHER FINANCING SOURCES/USES 0,00 0.00 0.0% Calofom1a Oep1 04 Ed"oation SACS Fonanc1a1 Repor1io$1 Software • 2017 2 O File. lun 2016-17 2017-18 Percent Descriotion Resource Codes Obiect Codes Unaudited Actuals Budaet Dlffereno E. NET INCREASE (DECREASE) IN FUND BALANCE IC + 04} 11 125.94 10 809 00 ·2.8% F. FUND BALANCE, RESERVES 1) 61!9inning Fund Balance a) As of July 1 • Unaudited 9791 1182883 22 954 77 941% b) Audit Adjustments 9793 o.oo 0 00 00% c) As of July 1 · Audited (F1a + F1b} 11 828 83 22 954 77 941% d) Other Restatements 9795 0.00 0.00 00% e) Adjusted Beginning Balance (F1c + F1d} 11 828.83 22 954.77 94. 1%, 2) Ending Balance. June 30 (E + F 1e) 22 954 77 33 763 77 47 1% Components of Ending Fund Balance a) Nonspendable Revolving Cash 971 1 000 000 O.Oo/o Stores 9712 0 00 0.00 0 Oo/o Prepaid Expenditures 971 3 0 00 0.00 0.0% All Others 9719 0 00 0.00 0.0% b) Restricted 9740 0.00 0.00 0 0% c) Commllted Stabilization Arrangements 9750 0 00 000 O.Oo/o Other Commitme nt ~ 9760 000 0.00 0.0o/o d) Assigned Other A ssignments 9780 22.954.77 33,763.77 47 1% use ror capital outlay projects 0000 9780 22 954,77 Capital 0 1111a y 0000 9780 33,763. 77 e) Unassigned/Unappropriated Reserve fo r Economic Uncertainties 9769 0.00 000 0 O'l Unass1anad/Unanoroocialed Amount 9790 0.00 0.00 0 0% Calrornia Dept or Eoucation SACS f1nancia1 Repon1ng Software · 2017 2 () t'lll ll.lld- 2016-17 2017-18 Percent Descrlotion Reaourte Codes Obiect Codes Unaudlled Actuals Budoet Ollferem::e G.ASSETS 1) cash a) in County Treasury 91 10 17,387 71 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) wit/'I Fiscal Agent 9135 0 00 e) collections awaiting deposit 9140 000 2) Investments 9150 000 3) Accounts Receivable 9200 5,567 06 4) Du e from Granter Government 9290 0.00 5} Due from Other Funds 9310 0.00 6) Stores 9320 0 00 7) Prepaid Expenditures 9330 0,00 8} Other Current Assets 9340 0.00 91 TOTAL ASSETS 22 954.77 H. DEFERRED OUTFLOWS OF RESOURCES 1) Deferred Outflows of Resources 9490 0.00 21 TOTAL DEFERRED OUTFLOWS 0.00 I. LIABILITIES 1l Accounts Payable 9500 000 2l Due to Grantor Governments 9590 0.00 3) Due to Other Funds 9610 000 4) Current Loans 9640 0.00 5) Unearned Revenue 9650 0.00 6l TOTAL LIABILITIES 000 J . Dc:FCRRCD INfl OWS or RCSOURCES 1) Deferred Inflows of Resources 9690 0.00 2) TOTAL DEFERRED INFLOWS 0.00 K . FUND EQUl1i' Ending Fund Balance. June 30 Cmust aoree with line F2l (G9 + H2l - <16 + J2l 22 954. 77 ca11101n1a vep1 of Education SACS F1nsnc1a1 Heponing Software • :lll17 2 0 l'ile: lun~· d (Rev 0~2/2016) Page 3 Prrileo: 9'7120 11 10.28 AM Unaudited Actuals Washington Unified Special Reserve Fund for Capital Outlay Projects 10 76778 0000000 Fresno County Expenditures by Object Form 40 2016-11 2017-18 Percent Oescrlotion Resource Codes Oblect Codes Unaudited Actuals Budaet Difference FEDERAL REVENUE I FEMA 8281 000 0.00 0.0% All Other Federal Revenue 8290 000 0.00 OOo/o TOTAL.FEDERAL REVENUE 0 00 0.00 0.0% OTHER STATE REVENUE Pass· Through Revenues from State Sources 8587 o.oo 0.00 00% California Clean Energy Jobs Act 6230 8590 0.00 000 OO"lo AJI Other State Revenue All Other 8590 000 0 00 00% rorAL OTHER STATE REVENUE 0.00 0.00 OO'l'o OTHER LOCAL REVENUE Other Local Revenue Community Redevelopment f1X1ds Not Subject to LCFF Oeduct•on 8625 000 000 00% Sales Sale of Equipment/Supplies 8631 000 000 0 Oo/o Leases and Rentals 8650 49500.00 49 500 00 0.0% Interest 8660 316.94 000 -100 Oo/o Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 000 0 Oo/o Other Local Revenue All Other Local Revenue 8699 000 000 00% All Other Transfers In from All Other"$ 6799 0 00 0.00 0 0% TOTAL OTHER LOCAL REVENUE 49.8 16.94 49 500.00 -0.6% TOTAL REVENUES 49 8 16 94 49 500 00 -0.6% C 1lif0 2016-17 2017-18 Percent Oescriotlon Resource Codes Obiec:tCod•• Unaudited Actuals Budaet Oiffer•nc:• CLASSIFIED SALARIES Class1fled Suppon Salaries 2200 0.00 0 00 0.0% Classified Supervisors· and Administrators' Satanes 2300 000 0.00 00'111 Clerical. Technical and Office Salaries 2400 0.00 0 00 o o•;, Other Clas!!llfled Sala~ 2900 0 00 0 00 00% _!_O TAL. CLASSIFIED SALARIES 000 000 00% EMPLOYEE BENEFITS STRS 31 01-3102 000 000 0 0% PERS 3201-3202 000 000 ~ OASDllMedicare/AJternative 3301-3302 0 00 0 00 0 0°4 Health and Welfare Benefits 3401·3402 000 000 0 °"• Unemployment tnsu-ance 3501·3502 000 0 00 00% Workers' Compensation 3601-3602 0.00 000 00% OPEB. Allocated 3701-3702 0.00 000 0 O"ft OPES Active Employees 3751·37S2 000 0.00 00% Olher Employee Benefits 3901-3902 000 000 0 Oo/• TOTAL, EMPLOYEE BENEFITS 0.00 0 00 00% BOOf Books end Other Reference Materials 4200 0 00 000 0 0°4 Materials and Supplies 4300 0 00 000 0 Oo/• Noncapi1a1izeo Eciuiomen1 4400 0.00 000 00% J_OTAL BOOKS AND SUPPLIES 0 00 000 0 04Ai Celtomle O.pt OI Elluc•IJOA SACS Fonanciil K&po11iog Software - 20112 o File· Juo 2016-17 2017-18 Percent Descrlotion Resource Codes Oblect Codes Unaudited Actuals BudQet Difference SERVICES ANO OTHER OPERATING EXPENDITURES Subagreements for Services 5100 0 00 0.00 00% Travel and Conferences 5200 000 0.00 0 0% Insurance 5400.5450 000 000 00% Operations and Housekeeping Setvires 5500 0 00 000 o~~ Rentals. Leases. Repairs. and Noncapitallzed Improvements 5600 38.691 00 38 691 00 00% Traosfers of 01recl Costs 5710 0.00 000 O.Oo/o Transfer! of Direct Costs • lntertund 5750 0.00 000 0.0% Profess10na11Consu1tiog Serviees and Operating Expenditures 5800 o.oo 000 0 Oo/o Commun1cahons 6900 000 000 0 Oo/o TOTAL SERVICES AND OTHER OPERA TIN G EXPENDITURES 38.691 00 3869100 00% CAPITAL OUTlAY Land 6100 0 00 000 0 Oo/o Land lmprovemenis 6170 0.00 000 0 O'ld Buildings and Improvements of Buildings 6200 0.00 000 0 Oo/o Books and Media f0t New School Libraries or Ma1or E> Eq1.tPment 6400 0.00 000 00% Equpment Replacement 6500 000 000 0 O'to TOTAL CAPITAL OUTLAY - 0 00 0.00 oov. OTHER OUTGO (eKcluding Transfers of Indirect Cosb) Other Transfers Out Transfers of Pass-Through RevenLJes To O.stncts or Char1et Schools 7211 0 00 000 00% To Covnty Otflce~ 7212 000 000 00% ToJPAs 7213 000 000 0.0% All Other Transfers Out to All Others 7299 000 000 0 °"• Debt Service Debt Serv.ce • Interest 7438 0 00 000 00% Other Debt Service · Principal 7439 0 00 000 0 0'1. TOTAL OTHER OUTGO /eJCdOJ TOTAL EXPENDITURES 38691 00 3a 691 00 o~ C.t~lorn.a O..p1 or Euuce1i0n :;ACS F1nanc1a1 Repon1119 SoOlware - 2017 2 Q File. funcNI (Rty 02/0212016) P91196 PIW>lecl 917/2017 10 28 ~ Unaudited Actuals Washington Unified Special Reserve Fund for Capital Outlay Projects 10 76778 0000000 Fresno County Expenditures by Object Form 40 2016-1 7 2017-18 Percent OescriDtion Rffource Codes Obiect Codes Una w:I ited Actuals Budoet Difference INTERFUND TRANSFERS INTERFUNO TRANSFERS 1111 From: Gen&ral FundlCSSF 6912 000 0.00 00% Other Authorized lnterfund T ransrers In 8919 000 000 O.Oo/. INTERFUNO TRANSFERS OUT To: General FundFCSSF 7612 000 0.00 0.0°4 To: Staie School Building Fund/ County Schoo! Facillttes Fund 7613 000 0.00 00% Other Authorizec:l loterfund Transfers Out 7619 000 MO 0.0% _{Q) TOTAL. INTERFUND TRANSFERS OUT 0.00 0.00 0.0% cai~omi& OePt or eauoallOn SACS Financial Reportill!I Software - 2017 2 O Fie. fund·CI (Rev 02Kl212016) Page 7 Print ea. 917120 17 1o.2 e AM Unaudited Actuals Washington Unified Speci al Reserve Fund for Capital Outlay Projects 10 76778 0000000 Fresno County Expenditures by Object Form 40 2016·17 2017-18 Pe•cent Pesc ri ptio n Resource Codes Obiect Codes Unaudited Actuals Bud!let Difference OTHER SOURCES/USES SOURCES Proceeds Proceeds from Sale/Lease- Purchase of Land/Buildings 8953 0 00 0.00 OO''lo Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0 00 0.00 00% Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971 0.00 0.00 00% Proceeds rrom Capital Leases 8972 0.00 Q,00 o.cw. Proceeds from Lease Revenue Bonds 8973 0.00 0 00 0.0% All Other Financing Sources 8979 0.00 0 00 0.0% (cl TOTAL SOURCES 000 000 0 0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7851 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 o.oo 0.0% /di TO TAL USES 0.00 000 0.0% CONTRIBUTIONS Con11ibulions from Unrestricted Revenues 8980 0 00 000 0.0% Contributions from Restricted Revenues 8990 0 00 000 0 0% lel TOTAL CONTRIBUTIONS 0.00 000 0 0% TOTAL. OTHER FINANCING SOURCES/USES (a • b + c • d + e) 0 00 0 00 0 0% Calif0 2016·17 2017-18 Percent Descriolion Function Codes Obiect Codes Unaudited Actuals Budnet Difference A. REVENUES 1) LCFF Sources 8010-8099 0 00 0 00 0.0% 2) Federal Revenue 8100..8299 0.00 0 00 00% 3} Other State Revenue 8300-8599 0.00 0 00 0.0% 4) Other Local Revenue 8600-8799 49 816.94 4950000 ·06% 51 TOTAL REVENUES 49816.94 49 500 00 -06% B. EXPENDITURES (Objects 1000-7999) 1) Instruction 1000-1999 0.00 000 0.0% 2) Instruction - Related Services 2000-2999 000 0.00 00% 3) Pupil Services 3000-3999 000 0.00 00% 4) Ancillary Services 4000-4999 0 00 000 00% 5) Community Services 5000-5999 000 0.00 0 0% 6) Enterprise 6000-6999 000 000 0.0% 7) General Administration 7000..7999 000 0.00 0.0% 8) Plant Services 8000-8999 38 691.00 38.691 .00 00% Except 9) Other Outgo 9000-9999 7600-7699 0.00 0.00 0.0% 101 TOTAL EXPENDITURES 38 691.00 38 691 .00 O.O'lo C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITIJRES BEFORE OTHER FINANCING SOURCES AND USf:S 1A5 • B10l 1112594 10 809 00 -2.8% 0 . OTHER FINANCING SOURCES/USES 1} lnterfund Transfers a) Transfers In 8900-8929 000 000 0.0% b) Transfers Out 7600-7629 0.00 0.00 0. 0Vo 2) Other Sources/Uses a) Sources 8930-8979 000 0.00 0.0% b) u ses 7630-7699 0 00 0 00 O.Oo/o 3) Contributions 8980-8999 0 00 0.00 0.0% 4l TOTAL OTHER FINANCING SOURCES/USES 0 00 000 0 0% Califurn1a Dept of Educa\1011 ~AC~ Finet>Cial HepMin9 Sortware . 2017 2 o file rund- 2016-17 2017-18 Percent OescriDtion Function Codes Obiect Code& Uruiudited Actuals Budaet Difference E. NET INCREASE (DECREASE) IN FUND BALANCE IC + 04l 11125.94 10 809 00 -28% F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 11 828.83 22954.77 94.1% bl Audit Adjustments 9793 000 000 0.0% c) As or July 1 - Audited {F1a + F1b) 11 828.83 22 954 77 941% d) Other Restatements 9795 0.00 o.oo 00% e) Adjusted Beginning Balance (F 1c + F l d) 11.828.83 22 954 77 941% 2) Ending Balance, June 30 (E + Fi e) 22 954.77 33 763 77 471% Comporients of Ending Fund Balance a) Nonspendable Revolving Cash 971 1 000 0.00 0,0% Stores 9712 000 000 00% Prepaid Expenditures 971 3 0.00 000 OJ)% All Others 9719 0.00 0.00 0.0% b) Restricted 9740 0,00 000 00% c) Committed Stabilization Arrangements 9750 o.oo o.oo 0.0% Other Commitments (by Resource/Object) 9760 000 000 00% d) Assigned Other Assignments (by Resource/Object} 9780 22 954 77 33 763 77 - 47 1% use fo< capital ouHay projects 0000 9780 22.954 77 Capital Outlay 0000 9780 33 763 77 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 o.oo o.oo 0.0% Unassinned/Unaoorooriated Amo\Jfll 9790 0.00 0.00 00% C.ahforn1a Oepl of Educallon SACS F1nanc1af R ep<:1rtong Soflwa~ · 201 7 2 0 File fun 2016-17 2017-18 Resoorce Description Unaudited Actuals Budget Total, Restricted Balance 0.00 0.00 C11llfomle Dept of Educalion SACS Financial Reporting Software - 2017.2 0 Fila: rund-d (Rev 04/0612011) Page 1 Printed: 91712017 10:28 AM Unaudited Actuals Washington Unified Bond Interest and Redemption Fund 10 76778 0000000 Fresno County Expenditures by Object Form 51 2016-17 2017-18 Percent Desctiotlon Rwsource Codes Obiect Cod•• Vnaud•ted Actuals Budoet Dlflerence A.REVENUES 1) LCFF Sources 8010-8099 0 00 0 00 00% 2) Federal Revenue 8100-8299 0 00 0 00 0 0% 3) Other Stale Reveoue 8300·8599 6.307 69 s 625 00 7 7% 4 ) Other Local Revenue 8600-8799 1 385 480.16 I 312. 129.00 ·5 3o/o 51 TOTAL REVENUES l 391 787.85 1 317954.00 ·53% B. EXPENDITURES 1J Certltlcaled Salaries 1000.1999 D 00 0 00 0.0% 2) Classified Salaries 2000.2999 0 00 0 00 0 0% 3) Emt>loye& Benefits 3000-3999 000 0 00 0 0% 4) Books end Supplies 4000-4999 000 0 00 00% 5) Services end Other Operating Expeod1tures 5000-5999 0 00 0.00 00% 6) Capiteil Outlay 6000·6999 0 00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indi rect 7100·7299, Cosls) 7400-7499 1.268 188 21 1317954 00 3 9o/o 8) O ther O utgo - Transfers of lndir&cl Costs 7300-7399 0 00 000 0 °"• 9) TOTAL EXPENDIT URES 1 268 183 21 1 317 954 00 3 9% C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDlTIJRES BEFORE OTHER FINANCING SOURCES AND USES (AS - B9l 123 599.64 0 00 - 100 o,,. 0 . OTHER FINANCING SOURCES/USES 1) lnterfund Tran,fers a) T ransfers In 8900·6929 0 00 000 0 0 0/o b) T ransfers Out 7600-7629 000 000 OJ!!! 2) Other Soo~e5/Uses a) Souroes 6930-8979 64a 373 30 0 00 - 100~ D) Uses 7630·7699 0 00 000 OO'Yo 3) Conlrlbl.Jlions 8980-6999 0 00 000 0 0-Ai 4l TOTAL O THER FINANCING SOURCE S/ II ~!=~ 648 373.30 0.00 -100 0% Ca-1om1a Oept of E ducllbo~ SACS F1rosncia1Reporting Sollwa1e • 2Q17 2 O File: luod·cl (R.., 02'°212018) P391 1 Pm tea 91712011 1o 28 AM Unaudited Actuals Washington Unified Bond Interest and Redemption Fund 10 76778 0000000 Fresno County Expenditures by Object Form 51 2.016-17 201 7-18 Percent Oescriction Resouree CodH Obiect Codes Unaudited Actuals Budnet Difference E. NET INCREASE (DECREASE) IN FUND BALANCE IC + 04) 771 972.94 0.00 -100.0% F. FUND BALANCE, RESERVES 1) Beginning Fund Balanc€ a) As of July 1 · Unaudited 9791 717 282.76 1 489,082. 60 1076% b ) Audit AdJUStments 9793 000 o.oo 00% c) As of July 1 · Audited (F1a + F1b) 717.282.76 1,489,08 2.60 1076% d) Other Restatements 9795 1173. 101 0.00 ·1 00.0% e) Adjusted Beginning Balance (Flc • f1d) 717.109 66 1,489,082.60 1077% 2) Ending Balance, June 30 (E + F1e) , 469 082 60 , 489 082.60 O.Oo/o Components ol Ending Fund Balance I a) Nonspendable Revolving Cash 9711 0.00 000 O.Oo/o Stores 9712 0 00 000 O.Oo/o Prepaid E> All Others 97 t 9 0.00 000 0.0% bl Restricted 9740 277 956.61 277 956 61 O.Oo/o c) Committed Stabdization Arrangements 9750 0 00 000 00% Other Commitments 9760 0.00 000 00% d) As 1;igned Other Assignments 9780 1.211.1 25.99 1,211, 125 99 0 0°4 Bond Fund 0000 9780 1.21112599 Bond Fund 0000 9730 1, 211. 125.99 a) Unassigned/Unappropriate UnassionedfUn.,nnroonaled Amounl 9790 o.oo o.()o 0.0% CalKomia Oepl or EdvcaliOn ~ACS ~ I/lane.al Keponing Soltware. 2Q17.2 o Fi f8· tuncl·d 2016-17 2017-18 Percent Descrlntion Resource Codes Obiect Codes Unaudited Actuals Budnet Difference G.ASSETS 1)Cash a) in County Treasury 9110 1,483,423.79 1) Fair Value Adjustment lo Cash in County Treasury 91 11 0.00 b) in Banks 91 20 0.00 c) in Revolving Fund 9130 0.00 dJ with Fiscal Agent 91 35 0 00 e) collectioos awaiting deposit 9140 0.00 2) Investments 91 50 0.00 3) Accounts Re~ rvable 9200 5 658.81 4) Due from Grantor Government 9290 000 5) Due from Other Funds 9310 000 6) Stores 9320 0.00 7) Prepaid Expenditures 9330 0.00 6) Other Current Assets 9340 0.00 9l TOTAL ASSETS 1 4890&2.60 H. DEFERRED OUTFLOWS OF RESOURCES 1) Oererred Outflows of Resources 9490 000 2l TOTAL DEFERRED OUTFLOWS 0.00 I. LIABILITIES 1) Accounts Payable 9500 000 2) Due to Granter Governments 9590 000 3) Due to Other Funds 9610 000 4) Current Loans 9640 0.00 5) Unearned Revenue 9650 0.00 61 TOTAL UABIUTIES 000 J. DEFERRED INFLOWS OF RESOURCES 1) Deferred lnllows of Resources 9690 0.00 21 TOTAL DEFERRED INFLOWS 0.00 K . FUND EQUITY En c 11~omia Dept of Faucation SACS FinanciQI Reporting Sortware • 201 7.2.0 He: 11.n 2016-17 2017-18 Percent Descriollon Resource Codes Obiect Cod es Unaudited Actuals Budget Difference FEDERAL REVENUE All Other F edersf Revenue 8290 000 000 0.0% TOTAL FEDERAL REVENUE 000 0 00 O.O'k OTHER STATE REVENUE Tax Relief Svbveobons Voted Indebtedness Levies Homeowners' Exemptions 8571 6,307 69 5 625.00 -7.7% Other Subvenli0<1$lln-Lieu Taxes 8572 000 0.00 00% TOTAL OTHER STAT E REVENUE 6 307.69 5 825.00 -7 7% OTHER LOCAL REVENUE Diller Local Revenue County and District Taxes Vo Unsecured Ron 8612 000 137 493 00 New Pnor Years· Taxes 6613 175 270 57 2,390.00 -96.6% S\.lpplemen Penalties and Interest trom Delinquent Non·LCFF Taxes 8629 000 000 00% Interest 8660 17.502 00 8.025.00 -54 1,.. Net ln<:reaae (011erease) in 1M Fair Value of lnvestmenti 8662 000 000 00~ Other Local R evenue All Other Local Revenue 869g 0.00 000 0 O°lo All Other Transfers In from All Others 6799 0 00 000 00% TOTAL OTHER LOCAL REVENUE t ,385,480. 16 , 312.12900 -53% TOTAL REVENUES 1 391 767 65 1 317 954 00 -53% Calif 2016-17 2017-18 Percent Oescriotion Reso urce Codes ObiectCodff Un~ud ited Actu11I$ Surtnet Diff!lrence OTHER OUTGO (eKcluding Transfers of Indirect Costs) Debt Service Bond Redemptions 7433 425,000 00 425,000 00 OOo/o Bond Interest and Other Service Charges 7434 843.188 21 892.954 00 59%' Debi SetVice • Interest 7438 0.00 0.00 0.0% Other Debt Service · Principal 7439 0 .00 0.00 0.0% TOTAL OTHER OUTGO rexcludina Transfers o< Indirect Costs) 1.268. 166.21 1. 317 954.00 3.9% TOTAL EXPENDITURES 1 268 188.21 1 317954.00 3.9o/. c ar1om1e l>epl or i:oucauoo s.-.cs FimIDcial Repot11ng Sollware · 201/ 2 D Fie fund- 2016-17 2017-18 Percent Dascrlotion Resource Codes Obiect Codes Unaudited Actuals Bucio et Difference INTERFUND TRANSFERS INTERFUNO TRANSFERS IN Other Aulhonzed lnlerfund Transfers In 6919 000 0 00 0.0% lal TOTAL INTERFUND TRANSFERS IN 000 000 O.Oo/o INTERFUND TRANSFERS OUT To: General Fund 7614 000 0.00 00% Other Authorized lnterfund Transfers Ol.lt 7619 0.00 0 00 00% lbl TOTAL. INTERFUND TRANSFERS OUT 0 00 0 00 00% OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0. 00 0.00 00% Al Other Financing Sources 8979 846 373.30 0.00 -100.0% (cl TOTAL SOURCES 646 373. 30 0.00 -1000% USES Transfers of Fund$ from Lapsed/Reorganized LEAs 7651 0.00 000 00% An Other Financing Uses 7699 0.00 000 O.Oo/o ldl TO TAL USES 0.00 0.00 00% CONTRIBUTIONS Contnbullons from Uorestricted Revenues 8960 000 0.00 00% Contributions from Restricted Revenues 8990 0 00 000 00% lel TO TAL. CONTRIBUTIONS 0 00 000 00% TOTAL. OTHER FINANCING SOURCES/USES (a - b + c - d + e) 648.373 30 0.00 ·100.0% California Oept t1f Eauclllion :;ACS Hnanaac Aepo 2016-17 2017-18 Percent Descriotion Function Codes OblAct Codes Unaudited Actuals Buclnet Difference A.REVENUES 1) LC FF Sources 6010-8099 000 000 0.0% 2) FedetalRevenue 8 100-8299 0 00 0.00 0,()0,4, 3) Other State Revenue 8300-8599 6 307.69 5825 00 .7 7% 4) Other Local Revenue 8600-8799 1 '3e5 480.16 1 312 129. 00 ·5 3% 5l TOTAL REVENUES 1 391 787.85 1 317 954.00 -53% B. EXPENDITURES (Objects 1000·7999) 1) Instruction 1000-1 999 0.00 0 00 0 0% 2) Instruction • Related Se1Vices 2000-2999 0,00 000 0.0% 3) Pupil Services 3000-3999 000 Q.00 0.0% 4} Ancillary Services 4000-4999 0.00 000 O.Oo/o SJ Community Services 5000-5999 0.00 0.00 00% 6) Enterprise 6000-6999 0.00 0.00 0.0% 7) General Administration 7000-7999 000 000 0.0% BJ Plant Services 8000-6999 o.oo 000 0 Oo/o Excepl 9) Other Outgo 9000-9999 7600-7699 1 268 188.21 1 317 954 00 3 9% 10) TOTAi EXPENDITURES 1263188 2 1 1 317 954 00 3 9t/o C. EXCESS (DEFICIENCY} OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES IA5 - 810) 123 599.64 0.00 -100 0% O. OTHER FINANCING SOURCES/USES 1) lnterfund Transfers a) Transfers In 8900-6929 000 0.00 0 Oo/o b) Transfers Out 7600-7629 0_00 0.00 0 0% 2) Other Sources/Uses a) Sources 8930-8979 643 373 30 0 00 ·100 0% ._ b} Uses 7630-7699 __ 0.00 000 0 0% 3) Contributions 8980-8999 0.00 0.00 0 0% 41 TOTAi OTHER Fl .." " "" '"'"' SOURCES/USES 648 373.30 0.00 -100.0% Clllifcmia Dept of Educ>ihon SACS fonaocial Reporto<>g Software· 2017 2 0 f ile luod·d (Rev OZJOZIW16) Page 1 Purllt<~. 917/2017 10.26 AM Unaudited Actuals Washi ngton Unified Bond Interest and Redemption Fund 10 7677 8 0000000 Fresno County Expenditures by Function Form 51 2016-17 2017-18 Percent Oescrintion Function Codes Ooiect Codes Unaudited Actuals B udaet Difference E. NET INCREASE (DECREASE) IN FUND BALANCE IC • 041 77197294 0 00 -100 O'lo F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 71 7 282.76 1 48908260 107.6o/. b) Audil Adjuslments 9793 0.00 0.00 0 Oo/o c)Asof July 1-Auditecl(F1a + F1b) 71 7,282.76 1,489 08260 1076% d) Other Restatements 9795 (173.10) 000 - 100 O'lo e) Adjusted Beginning Balance (F1c + F1d) 717 109.66 1 489 082 60 107 7'/o 2) Ending Balance, June 30 (E ~ F1e) 1489 082.60 1 489 082.60 0 O'lo Components ol Ending Fund Balance a) Nonspendable Revolving Cash 971 1 000 000 0.0% Stores 9712 0.00 000 0.0% Prepaid Expenditu res 9713 0.00 000 0 0% All Others 9719 0.00 0.00 0.0% b) Restricted 9740 277 956.61 277 956.61 0.0% c)Committed Stabilization Arrangements 9750 000 0.00 0.0% Otner Commitments (by Resource/Object) 9760 0.00 0.00 00% d)Assi9ned Other Assignments (by Resource/Object) 9780 1,21 1 125.99 1.211, 125 99 0.0% Bond Fund 0000 9780 1.211, 125.99 Bond Fund 0000 9780 1,21 t.125.99 e) Unassigned/Unappropriated Reserve for Economic Uncenain\les 9789 0 00 0.00 00% Un<>"o,ian-•" IA•-· Am Ol•nl 9790 0.00 0.00 0.0% Cahloroia Oep1 of EOUC811on SAt:S ~ 1nanc1a1 Heport1119 Soflwere • W17 :1. 0 File llJIKl-d (ReY 02/02/10161 Page2 Printed 917r.?017 10-28 AM Unaudited Actuals Washington Unified Bond Interest and Redemption Fund 10 76778 0000000 Fresno County Exhibit: Restricted Balance Oetall Form 51 2016-17 2017-18 Resource Description Unaudited Actuals Budget 901 0 Other Restricted Local 277.956.61 277,956.61 Total, Restricted Balance 277,956.61 277 956.61 California Oepl of Education SACS Financial Reporting Software - 2017 2..0 File: fund-d (Rev 04/0612011) Page 1 Printed: 91712017 10:26 AM V I IOUUHt=U /"\\,..lUOI;:) Wa shington Unified 2016-17 Unauditeo Actuals 10 76778 0000000 t- resno <.:ounty GENERAL FUND Form CEA CurTenl Expense Formula/Minimum Cla:;sroom Compensation Current Expense Reductions Reductions Current Expense- PART I · CURRENT Total Expense Reductions of Education (Extl'acted) { Ove.-rides )' Part II EXPENSE FORMULA for Year EDP JSee Note 1) EDP (Col 1 - Col 2) EDP (See Note 2) (See Note 2) EDP {C<:ll 3 - Col 4) EDP (1) No. 12) No. 13) No. (4al 14bl No. 15) No. 1000 - Cer1ilicated Salaries 12,914, 114 94 301 32.480.00 303 12,881,634 94 305 138 755 54 347.499.32 J07 12,534, l 35 62 309 .?.9Jl0 • Classified Salaries 4 479 738.01 311 0 00 313 4 479,736.01 315 201 313.92 201.31 3 92 317 4.278 422.09 319 3000 - Erno1011ee Benefits 8 646 571 .95 321 440 537.90 323 8,206,034.05 325 104 038.68 188,336.60 327 8 037 697.45 329 4000 - Books. Supplies IEaulo ReoJace. 16500) 1 457 408.51 331 69 132.09 333 1,388 276.4 2 335 347 369.72 428 094.81 337 960 18 1.61 339 5000 • Seivices .. & 7300 - Indirect Costs 5 556 124.71 341 0.00 343 5,556; 124.71 345 1 m190.53 1 910 920.65 347 3,645.204 .06 349 TOTAL 32 511 806,13 365 TOTAL 29 455 640.83 369 Note 1 - In Column 2, report expendilures for the follCNVing programs: Nonagency (Goals 7100-7199}. Community Services (Goal 81 00). Food Services (Function 3700). Fringe Benefits for Retired Persons (Objects 3701-3702). and Facdities Acquisition & Construction (Funcbon 8500). Note 2. In Column 4. report e.xpenditures for: Transportation (Function 3800 1. Lottery Expenditures (Resource 1100). Spe<:ial Education Stuoents in Nonpublic Schools (Function 1160}. an • If an amourll (even zero} is entered in any raw of COiumn 4b or 1n Line 130. tne form uses only d'le values in Column 4b and Line 13b rather than tile values m Column 4a and Line 13a EDP PART II : MINIMUM CLASSROOM COMPENSATION lnslluction Functions 1()00-1999 Ob. ct No. 1 Teacher Salaries as Per EC 41011 ...... • ...... • ...... • 1100 10 214 165.00 375 2 Salaries of Instructional Aides Per EC 41011. .. .. • ...... • .. , ..... , 2100 987 768.34 380 3 STRS • • • ...... • • • • • • • • . • ....•• , . • , • , . , , ...... • , . , , . , , ••• 31 01 & 31 02 1 828 486 70 382 4. PERS...... •..•.....•.•.•..• 3201 & 3202 89, 106. 12 383 5 OASDI- Regular, Medicare and Alternative 3301 & 3302 225 769 58 384 6 Heallh & Welfare Benefits (F.C 4 137?) (Include Health, Denial, Vision. Pharmaceutical. and Annuity Plan s) • • • 34 01 & 3402 2,712,089.30 385 7 UnemploYment Insurance. 3501 & 3502 8, 238 93 390 8 W orkers' Compensation Insurance 36()1 & 3602 275, 184 05 392 9 OPEB. Active Employees PART Ill: DEFICIENCY AMOUNT A oef1 ciency amount (Line 5) is only applicable to districts not meeting the minimum Classroom compensation percentage required under EC 41372 and not exempt under the lorovisions of EC 41374 1. Minimum percentage required (60% elementary, 55% unified. 50% high) ...... 55.00% 2. Percentage spent by this district (Part II, line 15) ...... ~ ...... ····· ...... 55.10% 3. Percentage below the minimum (Part Ill, Line 1 riiinus Line 2) .• .. ········· ...... 0.00% 4. District's Current E.xpense of Education after reductions in columns 4a or 4 b (Part I. EDP 369), .•... ··········· . ... .,...... 29,455,640.83 5. Deliciencv Amounl (Part ill Line 3 limes Line 4l ...... •...... ···- ...... - ··&·•• 0.00 PART IV : Exulanation for adlustments entered In Part I Co l1.1 mn 4b lreauin1dl Solar Proiect Proo 84. Resnick Foundation Granl ·- ·- - - California Dept ot Education SACS Financial Reporting Software· 2017.2.0 Fde: cea (Rev 051251201 7) Pase 1 of 1 Pnnted: 91712017 10·29 AM Unaudited Actuals Washington Unified 2016-17 Unaudited Actuals 10 76778 0000000 Fresno County Indirect Cost Rate W orksheet 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 adminrstratlon A. Salaries and Benefits - Other General Administration and Centralized Data Processing 1. Salari es and benefits paid through payroll (Funds 0 1, 09. and 62, objects 1000-3999 except 3701-3702) (Functions 7200-7700, goals 0000 and 9000) 1 528137.68 2. Contracted general administrative positions not paid through payroll a. Enter the costs. if any, of general administrative positions perfonning se rvices ON SITE but paid through a contract, rather than through payroll. in functions 7200-7700, goals 0000 and 9000, Object 5800. b. If an amount is entered on Line A2a, provide the title. duties. and approximate FT E of each general administrative positron 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 370 1-3702) (Functions 1000-6999. 7100-71 80, & 8100-8400; Functions 7200-7700, all goals except 0000 & 9000) 24,078, 981 .82 C. Percentage of Plant Services Costs Attributable to General Administration (line A1 plus Line A2a. divided by Line 81 ; zero if negative) {See Part Ill, Lines AS and A6) 6.35% Part II - Adjustments for Employment Separation Costs When an employee separates from service, the local educational agency (LE A) 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" separati on 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 identi fy 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 employe es to terminate their employment earlier than they normally would have. Abnormal or mass separation costs indude 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 incl uded 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 Ill 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 tie moved in Part Ill from the indirect cost pool to base costs. If none. enter zero. 0.00 California Dept of Education SACS Financial Reporting Software· 2017.2.0 F ile : icr (Rev 02/21/2017) Page 1of3 Printed: 9/712017 10:29 AM Unaudited Actuals Washington Unified 2016-17 Unaudited Actuals 10 76778 0000000 Fresno Cotmty Indirect Cost Rate Worksheet Form ICR Part Ill - Indirect Cost Rate Calculation (Funds 01, 09, and 62, unless indicated otheiwlse) A. Indirect Costs 1. Other General Administration, less portion charged to restricted resources or specific goals (Functions 7200-7600, objects 1000-5999, minus Line 89) 1,620.297 66 2 Centralized Data Processing, less portion charged to restricted resources or specific goals (Function 7700. objects 1000-5999. minus Line 610) 404,496.83 3 External Financial Audit - Single Audit (Function 7190. resources 0000-1999, goals 0000 and 9000, objects 5000-5999) 26,200.00 4. Staff Relations and Negotiations (Function 7120, resources 0000-1999, goals 0000 and 9000, objects 1000-5999) 0 00 5. Plant Maintenance and Operations (portion relating to general administrative offices only) (Functions 8100-8400. objects 1000-5999 except 5100. times Part I, Line C) 214.2 17 69 6. Facilities Rents and Leases (portion relating to general administrative offices only} (Function 8700, resources 0000-1999, objects 1000-5999 except 5100, times Part I, Line C) 0.00 7. Adjustment for Employment Separation Costs a. Plus· Normal Separation Costs (Part II, line A) 0.00 b Less: Abnormal or Mass Separation Costs (Part II. Line B) 0.00 8. Total Indirect Costs (Lines A1 through A7a, minus Line A7b) 2,265,2 12. 18 9. Carry-Forward Adjustment (Part IV. Line F} 151,647.58 1 o Total Adjusted Indirect Costs (line A8 plus Line A9} 2,416,859.76 B. Base Costs 1. Instruction (Functions 1000-1999. objects 1000-5999 except 5100) 18,763,383.19 2. Instruction-Related Services (Functions 2000-2999, objects 1000-5999 except 5100) 4, 146,932.68 3. Pupil Services (Functions 3000-3999, objects 1000-5999 except 5100) 3,671.741.70 4. Ancillary Services (Functions 4000-4999, objects 1000-5999 except 5100) 343,010.69 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 Ill. Line A4) 763,515.62 8. External Financial Audit - Single Audit and Other (Functions 7190-7191, objects 5000-5999. minus Part 111 , Line A3) 0.00 9. Other General Administration (portion charged to restricted resources or specific goals only) (Functions 7200-7600, resources 2000-9999, objects 1000-5999: Functions 7200-7600, resources 0000-1999. all goals except 0000 and 9000, objects 1000-5999) 6, 114 00 10. Centralized Data Processing (portion charged to restricted resources or specific goals only) (Function 7700, resources 2000-9999, objects 1000-5999; Function 7700. resources 0000-1999, all goals except 0000 and 9000, ob1ects 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 Ill. Line A5) 3. 159 289.31 12. Facilities Rents and Leases (all except portion relating to general administrative offices} (Function 8700, objects 1000-5999 except 5100. minus Part ill, Line A6) 0.00 13. Adjustment for Employment Separation Costs a. Less: N ormal 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) 389,878.00 16 Cafeteria (Funds 13 and 61 , functions 1000-6999. 8100-8400, and 8700. objects 1000-5999 except 5100) 1,283,602.68 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 81 through 812 and lines B13b through B17. minus Line 8 13a) 32,527,467 87 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 B 18) 6.96% D. Preliminary Proposed Indirect Cost Rate (For final approved fixed-with-carry-forward rate for use in 2018-19 see www.cde.ca.gov/fg/ac/ic) (UneA10 divided by Line 818} 7.43% California Dept of Education SACS Financial Reporting Software - 2017.2 0 F ile. icr (Rev 02/21/2017) Page 2 of 3 Printed: 9/7/2017 10:29 AM unaudited Actuals Washington Unified 2016-17 Unaudited Actuals 10 76778 0000000 Fresno County Indirect Cost Rate Worksheet Form ICR Part IV - Carry-forward Adjustment The carry-forward adjustment is an after-the-fact adjustment for the difference between indirect costs recoverable using the indirect cost rate approved for use 1n a given year. and the actual indirect costs incurred in that year. The carry-forward adjustment eliminates the need for LEAs to file amended federal reports when their actual indirect costs vary from the estimated indirect costs on which the approved rate was based. Where the ratio of indirect costs incurred in the current year is less than the estimated ratio of indirect costs on which the approved rate for use in the current year was based. the carry-forward adjustment is limited by using either the approved rate times current year base costs. or the highest rate actually used to recover costs from any program times current year base costs, if the highest rate used was less than the approved rate. Rates used to recover costs from programs are displayed in Exhibit A. A. Indirect costs incurred in the current year (Part 111, Line AB) 2,265,212.18 B. Carry-forward adjustment from prior year(s) 1 Carry-forward adjustment from the second prior year (155,411 03) 2. Carry-forward adjustment amount deferred from prior year(s}, if any 0.00 C. Carry-forward adjustment for under· or over-recovery in the current year 1. Under-recovery: Part Ill. Line A8, plus carry-forward adjustment rrom prior years, minus (approved indirect cost rate (6 02%) times Part Ill, Line 618); zero if negative 151 .647.58 2. Over-recovery: Part Ill. Line AS, plus carry-forward adjustment from prior years. minus the lesser of (approved indirect cost rate (6.02%) times Part Ill. Line B18) or (the highest rate used to recover costs from any program (6 02%) times Part Ill. Line 818}; zero if positive 000 D. Preliminary carry-forward adjustment (Line C1 or C2) 151.647.58 E. Optional allocation of negative carry-forward adjustment over more than one year Where a negative carry-forward adjustment causes the proposed approved rate to fall below zero or would reduce the rate at which the LEA could recover indirect costs to such an extent that it would cause the LEA significant fiscal harm, the LEA may request that the carry-forvvard adjustment be allocated over more than one year. Where allocation of a negative carry-forward adjustment over more than one year does not resolve a negative rate, the COE will work with the LEA on a case-by-case basis to establish an approved rate Option 1. Preliminary proposed approved rate (Part Ill, Line D) if entire negative carry-forward adjustment is applied to the current year calculation; not applicable Option 2. Preliminary proposed approved rate (Part Ill. Line D) if one-half of negative carry-forward adjustment is applied to the current year calculation and the remainder is deferred to one or more future years: not applicable Option 3 Preliminary proposed approved rate (Part Ill, Line D) if one-third of negative carry-forward adjustment is applied to the current year calculation and the remainder is dererred to one or more future years· not applicable LEA request for Option 1, Option 2, or Option 3 f. Carry-forward adjustment used in Part Ill, Line A9 (line 0 minus amount deferred if Option 2 or Option 3 is selected) 151,647.58 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: icr (Rev 02/21/2017) Page 3 of 3 Printed: 9/7/2017 10:29 AM Unaudited Actuals Washington Unified 2016-17 Unaudited Actuals 10 76778 0000000 Fresno County Exhibit A: Indirect Cost Rates Charged to Programs Form ICR Approved indirect cost rate: 6.02% Highest rate used in any program: 6.02% Eligible Expenditures (Objects 1000-5999 Indirect Costs Charged Rate Fund Resource except Object 5100) (Objects 731 O and 7350) Used 01 3010 1,621,189.69 95,585.31 5.90% 01 3550 55,134.00 2,739.00 4.97% 01 4035 144,533.64 6,675.36 4.62% 01 4203 113,630.71 2, 115.29 1.86% 12 6105 386,507.00 23,265.00 6.02% 13 5310 1,283,602.68 63,153.25 4.92% California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: icr (Rev 03/16/2012) Page 1 of 1 Printed: 9/7/2017 10:29 AM Unaudited Actuals Washington Unified 2016-17 Unaudited Actuals 10 76 776 0000000 Fresno Coun!y LOTTERY REPORT Form L Revenues, Expenditures and Ending Balances · All Fun ds Lottery: Lottery: Transferred to Instructional Unrestricted Other Resources Materials Oescriotlon Obiect Codes (Resource 1100) for Expenditure 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. Books and Supplies 4000-4999 190,191.20 132.618 61 322.809.81 5. a. Services and Other Operating Expenditures (Resource 1100) 5000-5999 128.942.76 128,942.76 b. Services and Other Operating 5000-5999. except Expenditures (Resource 6300} 5100, 5710,5800 c. Duplicating Costs for Instructional Materials (Resource 6300) 5100,5710, 5800 6 Capital O utlay 6000-6999 0.00 0.00 7 Tuition 7100-7199 0.00 0 00 8 lnteragency Transrers Out To O ther Districts, County a 7211.7212,7221, Offices, and Charter Schools 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 c . ENDING BALANCE (Must eoual Line AS minus Line B1 2} 979Z 856 162.41 0.00 78 362.66 934 525.07 o. COMMENTS: Data from this report w~I be used to prepare a report to the Legistature as required by Control Section 24.60 of the Budget Act. •Pursuant to Government Code Section 8880.4{a)(2)(B) and the definition in Education Code Section 60010(h). Resource 6300 funds are to be used tor the purchase of instructional materials only. Any amounts in the sha ded cells of this column should be reviewed fo r appropriateness. Californ ia Dept of Education SACS Financial Reporting Software · 2017.2.0 Fiie: IOI (Re v 02124/2016) Page 1 of 1 Printed: 91712017 10:29 AM Unaudited Actuals Washington Unified 2016-17 Unaudited Actuals 10 76778 0000000 Fresno County No Child Left Behind Maintenance of Effort Expenditures Form NCMOE Funds 01. 09. and 62 2016-17 Section I • Expenditures Goals Functions Objects Expenditures A . Total state, federal, and local expenditures (all resources) All AU 1000-7999 34.561. 732.47 B. Less all federal expenditures not allowed for MOE (Resources 3000-5999. except 3385) All All 1000-7999 2 845,599.20 C. Less state and local expenditures not allowed for MOE: (All resources, except federal as identified in Line 8) 1. Community Services All 5000-5999 1000-7999 0.00 All except All except 2. Capital Outlay 7100-7199 5000-5999 6000-6999 327 339.95 5400-5450. 5800, 7430- 3. Debt Service All 9100 7439 867,568.25 4. Other Transfers Out Aff 9200 7200-7299 0.00 5. lnterfund Transfers Out All 9300 7600-7629 0.00 9100 7699 6. All Other Financing Uses All 9200 7651 0.00 All except 5000-5999, 7. Nonagency 7100-7199 9000-9999 1000-7999 1 937.00 8. Tuition (Revenue, In lieu of expenditures, to approximate costs of services for which tuition is received) AU AU 8710 0.00 9. Supplemental expenditures made as a result of a Manually entered. Must not include Presidentially declared disaster expenditures in lines B. C1-C8, 01, or 02. 10. Total state and local expenditures not allowed for MOE calculation (Sum lines C1 through C9) 1,196 845.20 1000-7143. D. Plus additional MOE expenditures: 7300-7439 1. Expenditures to cover deficits for food services minus (Funds 13 and 61) (If negative. then zero) ,_ .. All All _§900-8699 0.00 Manually entered Must not include 2. Expenditures to cover deficits for student body activities __expenditures in lines ~ or 01 . E. Total expenditures subject to MOE (Line A minus lines B and C 10, plus lines 01 and 02) 30,519,288.07 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: ncmoe (Rev 03/18/2015) Page 1 Printed: 9f7/2017 10:29 AM Unaudited Actuals Washington Unified 2016-17 Unaudited Actuals 10 76778 0000000 Fresno County No Child Left Behind Maintenance of Effort Expenditures Form NCMOE 2016-17 Annual ADA/ Section II - Expenditures Per ADA Exos. Per ADA A. Average Daily Attendance (Form A. Annual ADA column, sum of lines A6 and C9) 2,493.15 B. Exoenditures per ADA (Line l.E divided by Line II.A) 12,241 .26 Section Ill - MOE Calculation (For data collection only. Final determination will be done bv COE) Total Per ADA A. Base expenditures (Preloaded expenditures from prior year official COE MOE calculation) (Note: If the prior year MOE was not met. COE has adjusted the prior year base to 90 percent of the preceding prior year amount rather than the actual prior year expenditure amount.) 29,190,1 86.41 11 ,640.32 1. Adjustment to base expenditure and expenditure per ADA amounts for LEAs failing prior year MOE calculation (From Section IV) 0.00 0.00 2. Total adjusted base expenditure amounts (Line A plus Line A 1) 29 190. 186.41 11 .640.32 B. Required effort (Line A.2 times 90%) 26,271 .167.77 10 476.29 C. Current year expenditures (Line l.E and Line 11.B) 30.519,288.07 12,241 .26 D. MOE deficiency amount. if any (Line B minus Line C) (tf negative, then zero) 0.00 0.00 E. MOE determination (If one or both of the amounts in line Dare zero. the MOE requirement MOE Met 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 no1 met; otherwise, zero (Line 0 divided by Une B) (Funding under NCLB covered programs in FY 2018-19 may be reduced by the lower of the two oercentaaes) 0.00% 0 .00% California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: ncmoe (Rev 03/18/2015) Page2 Printed: 9/7/2017 10:29 AM Unaudited Actuals Washington Unified 2016- 17 Unaudited Actuals 10 76778 0000000 Fresno County No Child Left Behind Maintenance of Effort Expenditures Form NCMOE SECTION IV - Detail of Adjustments to Base Exoenditures tused in Section Ill Line A.1l Total Expenditures Description of Adjustments ExnAnditures Per ADA -- - - - Total adjustments to base expenditures 0.00 0.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: ncmoe (Rev 03/18/2015) Page 3 Printed: 917/2017 10:29 AM Unaudited Actuals Washington Unified 2016-17 10 76778 0000000 Fresno County General Fund and Charter Schools Funds Form PCR Program Cost Report ------Direct Costs ------Central Admin Total Costs b} Direct Charged Allocated Subtotal I Costs Other Costs Program (Schedule DCC) (Schedule AC) (col. I+ 2) .(col. 3 x Sch. CAC line E (Schedule OC) (col. 3 + 4 + 5) Goal Proe.ram/Activity Column I Column 2 Column 3 Column 4 Column 5 Column 6 I11 structional Coals I I 0001 Pre-Kindenzarten 6.404.29 0.00 6.404.29 567.02 6,971.3 I 111 0 Rc2ular Education, K-12 19,301 , 150.88 7.096.781.77 26,397.932.65 2.337,225.54 28 735, \58.19 3100 Alternative Schools 0.00 0.00 0.00 0.00 0.00 3200 Continuation Schools 374.0 10.40 118 ,274.14 492,284.54 43,585.99 535.870.53 3300 Independent Study Centers 382.759.89 39.424.72 422,184.61 37,379.47 459,564.08 3400 Oooortunitv Schools 0.00 0.00 0.00 0.00 0.00 3550 Community Day Schools 41,792.34 0.00 41.792.34 3,700.22 45,492.56 3700 Specialized Secondarv Proerams 0.00 0.00 0.00 0.00 0.00 3800 Career Technical Education 583.109.95 54.433.14 637,543.09 56,446.92 693,990.01 4110 Re~ular Education, Adult 32.575.00 0.00 32,575.00 2,884.13 35,459.l 3 4610 Adult lndeoendent 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 5000-5999 Soecial Education 2,071,342 .06 211.358.45 2.282.700.51 202,106.20 2,484.806. 7 I 6000 Regional Occuoational Ctr1Pr2. (ROC/P) 0.00 0.00 0.00 0.00 0.00 Other Goals 7110 Nonagency - Educational 39.714.50 0.00 39 714.50 3.516.25 43 ,230.75 7150 Nonae.encv - 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 Develooment Services 0.00 0.00 0.00 0.00 I 0.00 Other Costs - - Food Services 75,654.24 75,654.24 -- Enterorise 0.00 0.00 -- Facilities Acouisition & Construction I 182,174.84 182.174.84 ---... Other Outgo 1,20 I 611.40 1,201.6 I 1.40 Other Adult Education, Child Development, Funds Cafeteria, Foundation ([Column 3 + ---- CAC, line CS] times CAC, line E) 0.00 0.00 148. 166.97 148,166.97 Indirect Cost Transfers to Other Funds (Net of Funds 0 l. 09, 62. Function 7210, - Obiect 7350) I (86.418.25) (86,4 I 8.25} Total General Fund and Charter ---- Schools Funds Exoenditures 22.832.859.3 I 7.520 272.22 30,353.131.53 2.749.160.46 1.459,440.48 34 561.732.47 Californ ia Dept of Education SACS Financial Reporting Software - 2017 2 0 File: per (Rev 05105/2016) Page 1 Pnnted. 91712017 10:30 AM Unaudited Actuals Washington Unified 2016-17 10 76778 0000000 Fresno County General Fund and Charter Schools Funds Form PCR Program Cost Report Schedule of Direct Charged Costs (DCC) L1bul'\' Mtooa. ln>1Nd!ONI T..:Mol<>r "'" Suptt\0<>00 ...d Otlltl lnl (l'unclions I000· (Furu:1ions 2 100- (funC11ont l~:?C ffuftC1lo•1l110· (fune100.. 400~ (Fun<11on• SOOO 1run<1te>n. 1000. 1fvnc11on1 ~ I 00· 1 ~9) 2200) 249'1 \F"nctoon 2100) • . JIQO and 3900) (Funt1ion l'>OO) 4999) S9Q9) 79'19, uctpl 7110)' S400) • (Funca;OA &700) Tow 000 I :Prt KJndt16"' 1110 .R 000 000 000 000 000 000 000 000 000 000 \1 1140' 7,001 •I 000 uoo 000 37.C.01040 1:.1,72324 000 191091 000 000 000 22SOO 000 000 coo OGO 000 000 000 000 0 00 000 000 JSSO Commuftlty Day Schools 000 000 000 000 000 000 I 000 coo Sf«1&!1"d ~ry »00 P 3800 ·c.,_- T..,..,,_, Eduato00 coo Ol(I ooc 000 10,SSS IS 000 uoo 000 S&J,109<>5 4) 10. :l\ojOlar Educaiio'. '°""It l2,S7S 00 : coo 000 000 000 000 000 000 000 32,S75 00 Adult l•d•p 46;(! Mull ( O 000 000 oco ()OO 000 000 000 000 000 0 °" 000 ;. 000 000 000 000 000 000 000 000 J,3)0.3)~.22 Sl.Cl4 77 000 000 622,20) 40 H ,787 b7 000 000 000 2.117U420C. ROC/P 0~1: (;00 000 000 000 000 000 000 000 000 7110 39,714 so 000 000 000 . 000 000 0 00 000 000 000 000 39,714 so 7150 ooc ' 000 000 000 000 000 000 0 00 ;)00 OO'l 000 c-r'-"""-' 000 000 000 000 000 OQ(I 0 00 uuo 000 Cbld C•" •1td Dewlopmttll ISOO S T • U•t Dirttr Cb.•ra•d Costt 18,76),JI) 19 1,974,S)O 7• SJ.)9'120 4CM,839 6S 000 000 317.11110 coo 12.&l?.SIQ )l • fwc_1'()flt 7Jt.llj..J9'\l'i) forl(Jl.ls ~I'-* Utd-~4111 C~lifornia Dept of Ed11C.11tion SACS Finanoal Reporting Software - 2017 2 o F tie pct (Rev 05105120 16) Pege 1 Prrnted: 9f1/2017 io.30AM Unaudited Actuals Washington Unified 2016-17 10 76778 0000000 Fresno County General Fund and Charter Schools Funds Form PCR Program Cost Report Schedule of Allocated Support Costs (AC) Allocated Suooort Costs (Based on factors in out on Form PCRAF) Goal Tvpe of Pr02ram Full-Time EQuivalents Classroom Units Pupils Transpo11ed Total Instr1tctional G4Jals 0001 Pre-Kinderaa11en 0.00 0.00 0.00 0.00 1110 Regular Education, K-12 2,630,284.96 3,041 ,621.28 ] ,424,875.53 7,096,781 .77 3100 Alternative Schools 0.00 0.00 0.00 0.00 3200 Continuation Schools 63 ,407.54 54,866.60 0.00 118,274.14 3300 lndeoendent Study Centers 21 135.85 18,288.87 0.00 39,424.72 3400 Oppertunity Schools 0.00 0.00 0.00 0.00 3550 Community Day Schools 0.00 0.00 0.00 0.00 3700 Specialized Secondary Pro~rams 0.00 0.00 0.00 0.00 3800 Career Technical Education 54,433. 14 0.00 0.00 54,433 .14 4110 Regu lar Education, Adult I 0.00 0.00 0.00 0.00 4610 Adult Independent Study Centers 0.00 0.00 o.oo I 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 Bilin~ual 0.00 0.00 0.00 0.00 4850 M i ~an t Education 0.00 0.00 0.00 0.00 5000-5999 Special Education (allocated to 5001) 211,358.45 0.00 0.00 2 11 ,358.45 6000 ROC/P I 0.00 0.00 0.00 ' 0.00 Other Goals 7 11 0 Nonagency - Educational 0.00 0.00 0.00 0.00 7150 Nonagency - Other 0.00 0.00 0.00 0.00 8 100 Community Services 0.00 0.00 0.00 0.00 8500 Child Care and Development Svcs. 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 Allotated Support Costs 2,980,619.94 3. 11 4.776.75 1 424.875.53 7,520272.22 California Dept of Education SACS Financial Reporting Software - 201 7.2.0 File: per (Rev 05105/2016) Page 1 Printed: 9/7/201 7 10:30 AM Unaudited Actuals Washington Unified 2016-17 10 76778 0000000 Fresno County Program Cost Report Form PCR Schedule of Central Administration Costs (CAC) A. Central Administration Costs in General Fund and Charter Schools Funds Board and Superintendent (Funds 01 , 09, and 62, Functions 7100-7180, Goals 0000-6999 and I 9000, Objects 1000-7999) 763,515.62 External Financial Audits (Funds 01, 09, and 62, Functions 7190-7191, Goals 0000-6999 and 2 9000, Objects 1000-7999) 26,200.00 Other General Administration (Funds 01 , 09, and 62, Functions 7200-7600 except 7210, Goal 3 0000, Objects 1000-7999) 1,626,411.66 Centralized Data Processing (Funds 01, 09, and 62, Function 7700, Goal 0000, Objects 1000- 4 7999) 419,451.44 5 Total Central Administration Costs in General Fund and Charter Schools Funds 2,835,578.72 B. Direct Charged and Allocated Costs in General Fund and Charter Schools Funds I Total Direct Charged Costs (from Form PCR, Column 1, Total) 22,832.859.31 2 Total Allocated Costs (from Fann PCR. Column 2, Total) 7,520,272.22 3 Total Direct Charged and Allocated Costs in General Fund and Charter Schools Funds 30,353,131.53 c. Direct Charged Costs in Other Funds I Adult Education (fund 11, Obiects 1000-5999, except 5100) 0.00 2 Child Development (Fund 12, Objects 1000-5999, except 5100) 389,878.00 3 Cafeteria (Funds 13 & 61 , Objects 1000-5999, except 5100) 1,283,602.68 4 Foundation (Funds 19 & 57. Objects 1000-5999, except 5100) 0.00 5 Total Direct Charged Costs in Other Funds 1,673,480.68 D. Total Direct Charged and Allocated Costs (83 +CS) 32,026 612.21 E. Ratio of Central Administration Costs to Direct Charged and Allocated Costs California Dept of Education SACS Financial Reporting Software - 2017.2.0 Fite· per (Rev 05!24/2011) Page 1 Printed: 917/2017 10:30 AM Unaudited Actuals Washington Unified 2016-17 10 76778 0000000 Fresno County General Fund and Charter Schools Funds Form PCR Program Cost Report Schedule of Other Costs (OC) Facilities Acquisition & Food Services Enterprise Construction Orher Outgo Tvoe of Activirv Enterprise i(Obiects 1000-5999, 6400, and 6500) o.oo I 0.00 I Facilities Acquisition & Coostroction I (Obieccs 1000-0500} I I 182.174.84 182,174.84 I Other Outgo (Obiects I00 ().. 7999) I 1.201 ,611.40 1.201.611.40 Total Othtr Costs 75.654.24 0.00 182.174.84 I 201.611.40 I 459-440.48 California Dept of Education SACS Financial Reporting Software - 2017 2.0 File: per (Rev 05/24/20 11) Page 1 Printed: 9/712017 10:30 AM SSC School District and Charter School Financial Projection Dartboard 2017-18 Adopted State Budget This version of SSC's Financial Projection Dartboard i:; based on the 2017-18 adoplec.l Stale Budget. We have updated the cost-ol~living adjustment (COLA), Consumer Price Index (CPI), and ten-year T-bill planning factors per the latest economic forecasts. We have also updated the Local Control funding Formula (LCFF) factors. We rely on various state agencies and outside sources in developing these factors, bul we assume responsibility for them with the understanding that they are general guidelines. LCFF ENTITLEMENT FACTORS Entitlement Factors oer ADA K-3 4-6 7-8 9-12 2016· I 7 Base Grants $7.on $7.189 $7.403 .~&,578 COLA at 1.56% $110 $112 $115 $134 20 I 7 ·I & Base Grants $7,1 93 $7.301 $7,518 $8,712 Entitlement Factors per ADA K-3 4-6 7-8 9-12 2017·18 Base Grants S7.193 $7,301 $7,518 $8,7 12 Graue S Dan Adiuslment Factors 10.4% . - 2.6% Grade Svan Adiustment Amounts $748 - - $227 2017-1 &Adjusted Base Grants S7.941 $7.301 $7,518 $R,939 Suoolemental Grants(% Ad i. Base) 20% 20% 20% 20% Concentration Grants 50% 50% 50% 50% Concenlration Grant Threshold 55% 55% 55% 55% LCFF DARTBOARD FACTORS Factor 2016-17 2017-18 2018-19 2019-20 2020-21 LCFf Planning Factors SSC Simulator SSC Simulator SSC Simulator? SSC Simulator2 SSC Simulator2 SSC Gao Fundirui: Percentaa.e 56.08% 43.19% 39.12% 41.60% 44.16% Dcpurtment uff i nan<.:~ G~p Funding 5608% 43.19% 66. 12"/o 64.92% 10000% Percental!.e Gap Funding Percentage1 54.84% 43.97% - - (May Revise) - PLANNING FACTORS Factor 2016-17 2017-18 201S-19 2019-20 2020-21 Statutory COLA 0.00% 1.56% 2. 15% 2.35% 2.57% COLA on state and local share only of Special Education, Child Nutrition, Foster Youth, Preschool, 0.00% 1.56% 2.15% 2.35% 2.57% American Indian Education Centers/American Indian Early Childhood Education Cali fomia CPI 2.63% 3.42% 3.35% 3.02% 3.16% Interest Rate for Ten-Year Treasuries 2.18% 2.47% 2.66% 2.78% 2.8S% Unrestricted ocr ADA $144 $146 $146 $1 46 $146 California Lottery Rcs11ic1cd Der ADA $45 $48 $48 $48 $48 Mandate Block Grades K-8 per ADA $28.42 $30.34 S3 0.34 $30 34 $30.34 ( rrlml ( L>1slr ic1) Grades 9-12 D~I' ADA $56 $58.25 $58.25 $58.25 $58.25 Mandate Dlock Grades K-8 ocr ADA $14.21 $15.90 $15.90 $15.90 $15.90 Grant (Charter) Grades 9-12 per ADA $42 $44.04 $41.04 t44.04 $44.04 One-Time Dis c~t ionary Funds per ADA $2 14 $147 - - - Cal PERS Employer Rate (projected) 13.888% 15.531% 18.1% 20.8% 23.&% CalSTRS Employer Rate (statutory} 12.58% 14.43% 16.28% 18.13% 19.10% RESERVES State Reserve Reciuirement District ADA Ranae Reserve Plan The ~renter of 5% or .i66,000 o to 300 The ~realer of 4% or $66,000 301to1,000 SSC recommends one year's incr.:ment 3% 1.001 to 30.000 of planned revenue growth 2% 30,001 (O 400,00 0 1% 400.00 I and hi!!her 1t: i1her this percentage or the adopted Srare Budget gap percemage can be used for cak ulHting movement toW11ro.l d ass sizes of 24: t at grades transitional kindergarten-l 2 ~or the forecast ye~ . the toUll dollar amount needed to fund tht: ~uuurory COLA is 11pplied to lhe SSC LCFf Simulator © 2017 School Services of Callfomla, Inc. WASHINGTON UNIFIED SCHOOL DISTRICT RESOLUTION FOR THE GANN AMENDMENT 17-3 WHEREAS, in November of 1979, the California electorate did adopt Proposition 4, commonly called the Gann Amendment, which added Ai·ticle XIIl-B to the CaW'ornia Constitution; and, WHEREAS, the provisions of that Article establish maximum approp1'iation limitations, commonly called "Gann Limits", for public agencies, including school districts; and, WHEREAS, Washington Unified School District must establish a revised Gann limit for the 2016- 2017 fiscal year and a pl'ojected Gann Limit for the 2017-2018 fiscal yea1· in accordance with the provisions of Article XIII-Band applicable statutory law; NOW, THEREFORE, BE IT RESOLVED that this Board does provide public notice t hat the calculations and documentation of the Gann limits for the 2016-2017 and 2017-2018 fiscal years aJ.•e made in accord wi.th appbcable constitutional and statutory law; AND BE IT FURTHER RESOLVED that this Board does hereby declare that the appropriations in the Budget fo1· the 2016-2017 and 2017-2018 fiscal years do not exceed the limitations imposed by Proposition 4; AND BE IT FURTHER RESOLVED that the Superintendent provides copies of the resolution along with the appropriate attachments to interested citizens of this district. THE FOREGOING RESOLUTION was adopted by the Governing Board of the Washington Unified School District of Fresno County, State of California on the 13th day of September, 2017, by the following vote: AYES: ~ NOES: 0 ABSENT: I ABSTAIN 0 September 13. 2017 UnaudRed Actuals Washington Umlied Fim:il Year 2016-17 10 78778 0000000 Fresno County School Oislrict Appropriations Limit Calculations Fo 21)16·17 Z1117-18 Calculatlons Calculations EJttracted Entered Oatal Extract•d Entered Data! Data Adjusunants• Totals Data Adjustments• Tota It A. PRIOR YEAR DATA 2015-16 Actual 2016-17 Actual (2015-161\clual Appropriations Umll and Gann ADA mo frnrn d1s1nc1's prior year Gann data reported lo 1he COE) 1 FINAL PRIOR YEAR APPROPRIATIONS LIMIT (Preload/Llne 011. PY column) 15,915.128 07 15,915. 128 07 16.711 ,076.25 2 PRIOR YEAR GANN ADA (Preload/Llne 03. PY col1lrnn) 2.512 59 2.512 59 2,503..73 AOJUSTMEN rs TO PRIOR YEAR LIMIT Adjustments 10 2015-16 AdlUSUl!tOIS tO 201 9·17 3. DiSlricl Lapses, Reorganizations and OttterTraMfers -- 4. Temporary Voter Approved Increases 5, Less. Lapses of Voter Approved Increases 6 TOTAL ADJUSTMENTS TO PRIOR YEAR LIMIT (lines A3 plus A4 minus'A5) 0.00 0 ()() 7 ADJUSTMENTS TO PRIOR YEAR ADA {Only for dislnct lapses, reorgamzatrol'lS and other transfers, and onry if adj1Js1men1s lo lhe appropriations llmll are entered In Une A3 above) B. CUR RENT YEAR GANN ADA 2Dt6-1 7 P2 Reuort 2017·18 P2 Esllmate (2016- 17 data should lie 10 Pnnclpal Apportlonmant Soflware Auendancu repons anct lncJude ADA for Chaner sehools reporting with the distncl) 1 Total K- 12 ADA (Form A, Line A6) 2.503.73 2.503.73 2,503.73 2.500 73 2. Total Charier Schools ADA (Form A, Une C9) 0.00 0.00 U.00 0.00 3, TOTAL CURRENT YEAR P2 ADA (Line BI plus 82) 2.503.73 2.503 73 C. LOCAL PROCEEDS OF TAXES/STATE AID RECEIVED 21>16-17 A<:lull 201 7 -18 8 1.11tget TAXES AND SUBVENTIONS (f'uncls 01, 09, and 62) I. Homeowners' Ex;emplion (Object 6021) 31 ,660.91 31 ,680,91 31 ,861 ()() 31,$61.00 2. Timber Yield Tax (Obiecl 8022) 0.00 0.00 0 ()() 0.00 3. Other Subvenlfons/ln-Ueu Taxes (Object 6029) 000 000 0.00 0.00 4. Secured Roll Taxes (Object 6041) 2.463.630 05 2.463.830 05 2,457,839.00 2.457,83MO 5. Unsecured Roll Taxes (Object 8042) 147.012 25 147,012.25 147.012.00 147,012 00 6. Prlor Years· Taxes (Object 8043) 3,766.37 3,788.37 .ol,367.00 4,367.00 1 Supplemental Taxes (Object 8044) 63.104.97 63.104 97 60.1 34.00 60, 134 00 8. Ed. Rev. Augmentation Fund (ERAF) (ObJBOt 8045) (90,478,69) (90.478,69) (196,769 00) (196,769 00) 9 Penalhes ana 1n1 from t;le11nquen1 Taxes t Ob1ec18046 ) 578 38 57838 000 000 10 Other In-Lieu Taxes (Object 8082) 41330 413 30 000 000 11 Comm. Redevelopment Funds (objllcts 8047 & 862.5) 945.56967 945.569 67 636,631 00 636,631 00 12 Parcel Taxes (Object 8621) 000 0.00 0.00 o.oo 13 Olhcr Non-Ad Valorom Taxes (Object 8622) (Taxes only) 000 000 000 0.00 14. Penallies and Int. from Delfnquenl Non·LCFF Taxes (ObJCct 8629) (Only lhOse for !he above Laxes) 0.00 000 0.00 0 00 15. Transfers 10 Chaner Schools In Lieu of Propel,1y Taxes (Objoc1 8096) 16 TOTAL TAXES AND SUBVENTIONS (Lines C1 lhrougn Ct5) 3.565.4 79.2 • 0.00 3.565.479.21 3.140.675 00 000 3.140,875 00 OTHER LOCAL REVENUES (Funds 01 , 09, an.d 62) 17. To General Fund Jrom Bon Calilo.nia Dept of Educa1ion SACS Financ.a1R eponin9 Software. 2017.2.0 F ~e: ganrHI IRev 05!1812017) l'age 1 ot :s Printed: 91712017 10:29 AM uoaue1ile 2016-t1 2017-18 Calculation$ Calculallons Exvacted Entered Datll/ Extrac;ted E Illered Oa 1<11 Data Adjustmen 13• Total.& Data Adjustm;mta• Totala EXCLUDED APPROPRIATIONS 19 Medicate (Ettter reoerally man STATE AID RECEIVED (Funds 01 . 09, and 62) 24 LCFF - CY (olljects 8011 alld 8012) 24,232.471.00 24 .232.47LOO 24,841 .807.00 24.8.(1,807.00 25 LCFFIRevenue Limit Stale Aid - Prior Years (Objecl 8019) ( 116, 706 00) (116,706.00) 0 .00 0.00 26 TOTAL STATE AID RECEIVED (Lones C24 Plus C25) 24, 115, 765 ()() 0.00 24,11 5.765.00 24.841 ,807.00 000 24,841,607.00 DATA FOR INTEREST CALCULATION 27 Tolal Reveriues (Funds 01. 09 & 62: objecl s 8000·8799) 34.513, 791 70 34,51 3,791.70 35, 134 435.00 35.134.435.00 28. Total Interest ane1 Relurn on Investments (Fund$ 01 . 09, and 62; obj~ls 8660 and 866 2} 36.717 14 36,717.14 26,465.00 26.465.00 APPROPRIATIONS LIMIT CALCULATIONS 2016-17 Actual 2017- 18 Budget O. PRELIMINARY APPROPRIATIONS LIMIT 1 Revised Prior Vear Program 1itnil (lines A 1 plus A6) 15,915.128.07 16,711,076.25 2 lnflallon Adjustment 1 0537 '0369 3 Program Population A APPRO PRIATIONS SUBJECT TO THE LIMIT Local Revenues t:JCCluOing lnleresl (Line C18) 3,565,479.21 3, 140.67~ 00 6' Preliminary State Aoa Calcwlion a Minimum State Aie1 in Local Limil (G Callforo1a Dept of Educalion SACS Financial Reporting Softw1;1re • 2017 2.0 Fae: 9ann-d ( Rev 0511812017) Page 2ol 3 Printed· 91712017 10:29 AM unau 2016-17 2017-18 Calculations Calculations Extrac ted Entered Data/ El 10. Adjustments to the Umit Per Government Code Section T902.1 (Line OQd minus 04; if n~g.alive. then zero) 0.00 If not zero report amount to: Michael Cohen. Director State Oepanment of Finance All ~nlivn. Sch<> Summary 201 6-17 Actual 21117-IS Budg&t 11. Adjusted Appropriations limit (lines 04 plus 010) 16,71 1,076.25 I 17.327.714 96 12. Appropriations Subject to the Umll (Line 09d} 16. 71 1,076. 25 Please provide below an explanation ror each enlty in Ille adjustments coru111n. ------ - £;.r:t~M. V~ _ 559-49S-583 l Gann Conlaci P&rson-·- ··-- ·------Contact Phone Number California Dept o< Edueallon SACS Financial Reponing Software · 20 17.2 O FUe· 9aon-d (Rev 051181Z017J Page 3 or 3 Printed: 91712017 10:29 AM