GONZALES UNIFIED SCHOOL DISTRICT 2017 - 2018 FIRST INTERIM Elizabeth A. Modena Superintendent Sonia Jaramillo President Wendy Franscioni Clerk Elizabeth Funk Member Yolanda Almanzar Member Rosalie Sanchez Member

Prepared by: The Fiscal Services Department Board Meeting: December 12, 2017

GONZALES UNIFIED SCHOOL DISTRICT

______________________________________________________________________________

BOARD OF TRUSTEES Sonia Jaramillo Wendy Franscioni Elizabeth Funk Yolanda Almanzar Rosalie Sanchez

President Clerk Member Member Member

______________________________________________________________________________ ADMINISTRATION Elizabeth A. Modena Mary E. Dawson Patrick O’Donnell

Superintendent Assistant Superintendent of Business Services Assistant Superintendent of Education Services

________________________________________________________________________________________________________

Tuesday, December 12, 2017 Regular Board Meeting 6:30 p.m.

GONZALES UNIFIED SCHOOL DISTRICT 2017-2018 First Interim Report Narrative December 12, 2017 The following narrative highlights some of the changes/differences in revenue and expenditures, between the Board-Adopted Operating Budget approved on June 27, 2017 and the First Interim Report as required by the Criteria and Standards for reviewing school districts’ interim reports. A. ENROLLMENT & AVERAGE DAILY ATTENDANCE (ADA) ASSUMPTIONS Enrollment for the 2017-2018 is projected to be 2354 based on CBEDS enrollment data as of October, 2017. This is a decrease from the district’s 20162017 enrollment of 2424. However, it is noteworthy that the district’s ADA is projected to remain stable.

Table I Enrollment & ADA Comparison* 2013-14 Enrollment* P-2 ADA* % ADA FND/RLADA

2014-15

2015-16

2016-17

2017-18*

2,489

2,490

2,440

2,424

2,354

2,344.76

2,356.19

2,312.49

2,295.15

2,280.07

94.20%

94.63%

94.77%

94.68%

96.86%

2,332.71

2,359.71

2,320.03

2,296.67

2,296.67

BRL/ADA

$7,347.00 $8,346.00

$9,596.00

$10,224.00

$10,508.00

BRL/ADA-Deficited

$7,025.00 $8,346.00

$9,596.00

$10,224.00

$10,508.00

Dist. COLA %

1.57%

0.85%

1.02%

0.00%

0.00%

State COLA %

1.57%

0.85%

1.02%

0.00%

0.00%

BRL/ADA % Change

Deficit Factor K-12 State Deficit % *Based on CBEDS & P-2 reports except for 2017-18

1

B. REVENUES 1. Local Control Funding Formula (LCFF): Revenue for Gonzales Unified School District is generated through multiple components. Table II below lists the components and includes the projected revenue amounts from the July 1, 2017 Adopted Budget, and the First Interim Budget. It specifically compares the projections between the Board Approved Adopted Budget and the First Interim revenue amounts.

Table II 2017-18

REVENUE DETAIL Local Control Funding Formula:

Resou Object

July, 1 Adopted

Oct. 31 1st Interim

Code Code

Budget

Budget

0000 0000 Local Control Sources Prior Year Adjustments 1400 Education Protection Act (EPA) Home Ow ners Exemption 0000 Secured Tax Rolls 0000 Unsecured Roll Taxes 0000 Prior Years' Taxes 0000 Supplemental Taxes 0000 Education Revenue Augmentation Fund (ERAF) 0000 Community Redevelopment Funds 0000 0000 Penalties and Interest from Delinquent Taxes Transfers to Charter Schools In-Lieu of Property Taxes 0000 Local Control Sources

Subtotal Property Taxes

Total Revenue Limit Sources

8011 13,983,803.00 12,654,931.00 8019 8012 3,158,221.00 3,131,569.00 8021 37,762.00 38,308.00 8041 6,362,304.00 7,165,223.00 8042 252,871.00 265,522.00 8043 42,129.00 56,978.00 8044 130,176.00 152,348.00 8045 121,980.00 449,227.00 8047 146,074.00 314,827.00 8048 (713.00) 7,925.00 8096 7,092,583.00 8,450,358 24,234,607.00 24,236,858

Adopted Budget to 1st Interim

INCREASE / (DECREASE) (1,328,872.00) 0.00 (26,652.00) 546.00 802,919.00 12,651.00 14,849.00 22,172.00 327,247.00 168,753.00 8,638.00 1,357,775 2,251

2. Unrestricted/Restricted Revenues: The changes to Unrestricted/Restricted revenues are due to more current entitlement estimates for the Federal and State programs as well as changes in the local revenue estimates. The total increase in the revenue sources from the adopted budget is shown in Tables III, IV, and V below.

2

Table III 2017-18

REVENUE DETAIL

Adopted Budget to 1st Interim

Resou Object

July, 1 Adopted

Oct. 31 1st Interim

Code

Code

Budget

Budget

3310

8181

338,552.00

338,552.00

0000 3010 3010 3060 3061 3550 4035 4035 4201 4201 4203 4203 5640 9008

8290 8290 8290 8290 8290 8290 8290 8290 8290 8290 8290 8290 8290 8290

0.00 690,315.00 0.00 471,176.00 102,513.00 19,361.00 113,709.00 0.00 2,908.00 0.00 110,550.00 0.00 15,664.00 0.00 1,526,196.00 1,864,748.00

900.00 630,907.00 154,310.00 471,176.00 102,513.00 19,361.00 78,527.00 5,016.00 0.00 2,565.00 106,815.00 29,714.00 15,664.00 44,312.00 1,661,780.00 2,000,332.00

900.00 (59,408.00) 154,310.00 0.00 0.00 0.00 (35,182.00) 5,016.00 (2,908.00) 2,565.00 (3,735.00) 29,714.00 0.00 44,312.00 135,584.00 135,584.00

85,987.00 0.00 0.00 344,675.00 202,291.00 196,183.00 107,711.00 196,612.00

90,642.00 337,387.00 10,511.00 357,117.00 220,902.00 143,321.00 115,008.00 210,577.00 53,250.00

4,655.00 337,387.00 10,511.00 12,442.00 18,611.00 (52,862.00) 7,297.00 13,965.00 53,250.00 0.00 (502.00) (93,506.00) 0.00 0.00 311,248.00

INCREASE / (DECREASE)

FEDERAL: Special Education - Entitlement per UDC - IDEA

0.00

All OTHER FEDERAL: Unrestricted Resources IASA-Title I Basic Grants Low Income IASA-Title I Basic Grants Low Income - Carryover IASA-Title I Migrant Ed (Regular & Summer) IASA-Title I Migrant Ed (Regular & Summer-Carryover) Vocational Program-Postsecondary and Adult IIC NCLB-Title II, Part A, Teacher Quality NCLB-Title II, Part A, Teacher Quality - Carryover Title III Immigrant Education Title III Immigrant Education - Carryover Title III Limited English Prof. Students Title III Limited English Prof. Students - Carryover Medi-Cal Billing Option MAA

Total All Other Federal Revenue TOTAL FEDERAL REVENUES

Table IV

OTHER STATE REVENUE: Mandated Cost Reimbursement Mandated Cost Reimbursement-One-Time All Other State Revenue State Lottery Revenue-Unrestricted After School Learning & Safety Schools Prop 39 Clean Energy State Lottery Revenue-Restricted Career Technical Education Career Technical Education - Carryover Mental Health Apportionment Agricultural Vocational Incentive College Readiness Block Grant State Common Core Standards STRS On-Behalf

0000 0000 0000 1100 6010 6230 6300 6387 6387 6512 7010 7338 7405 7690

8550 8550 8590 8560 8590 8590 8560 8590 8590 8590 8590 8590 8590 8590

TOTAL STATE REVENUES

3

0.00 11,463.00 93,506.00 0.00 975,493.00 2,213,921.00

10,961.00

975,493.00 2,525,169.00

Table V

LOCAL REVENUES: Comm. Redevelop. Fds Not Sub. To RL Deduct. 0000 Sale of Equipment and Supplies 0000 Leases and Rental of District Facilities 0000 Interest 0000 Net Increase (Decrease) in the Fair Value of Inves 0000 Transportation Fees From Individuals 0960 Interagency Services Between LEA's 6500 All Other Local Revenue 0000 Other Local Revenue- Sch Site Desc. 0450 Other Local Revenue - CTE 0930 Other Local Revenue - Supplemental 0940 Other Local Revenue - Concentration 0950 Other Local Revenue - Transportation 0960 Other Local Revenue - WC Matching Safety Funds 9006 Other Local Revenue - CSUMB Grant 9013 Other Local Revenue - Vending Machine Commiss 9014 Other Local Revenue - Gear Up 9015 Other Local Revenue - Band Donation 9017 Other Local Revenue - Principal Accounts 9021 QRIS Grant (Preschool) 9033 Transfers & Apportionments From County Office 6500

8625 8631 8650 8660 8662 8675 8677 8699 8699 8699 8699 8699 8699 8699 8699 8699 8699 8699 8699 8699 8792

Subtotal Local Revenues

TOTAL OVERALL REVENUE CHANGES

124,961.00 0.00 23,641.00 100,000.00 0.00 6,215.00 22,127.00 12,975.00 0.00 0.00 0.00 0.00 97,000.00 3,834.00 20,000.00 0.00 0.00 0.00 0.00 0.00 920,674.00

124,961.00 1,458.00 7,801.00 100,000.00

97,000.00 3,834.00 67,051.00 860.00 2,825.00 0.00 1,396.00 22,135.00 928,653.00

1,331,427.00

1,442,300.00

6,215.00 36,864.00 40,275.00 560.00 412.00

0.00 1,458.00 (15,840.00) 0.00 0.00 0.00 14,737.00 27,300.00 560.00 412.00 0.00 0.00 0.00 0.00 47,051.00 860.00 2,825.00 0.00 1,396.00 22,135.00 7,979.00 110,873.00

$559,956

4

The table below shows the distribution of revenues.

C. EXPENDITURES 1. Certificated Salaries: 

There was a decrease in projected salaries for certificated staff between the Adopted Budget and First Interim. The change was a result of the following staff changes:  College Coordinator vacancy  2 Teachers on Special Assignment vacancies  Effective date for other vacant positions adjusted to 10/1/2017  Other staff changes

The total projected decrease to certificated salaries as compared to the board approved adopted budget equals $462,988. 2. Classified Salaries: 

Classified salaries were adjusted downward in the amount of $686 as a result of the effective date of vacant positions being adjusted to 10/1. 5

3. Benefits: 

The changes in the benefits area reflect the revisions in certificated and classified salaries as explained above and represent a decrease of $130,538 or 1.7%. Another change is in the area of health and welfare benefits since the Escape Financial system adjusts the cost of medical, vision, and dental according to vacancies and late starts into each position. In addition, the medical premium was increased by 5% from the approved adopted budget, where a 4% increase was projected. The total increase is equal to 9% and will take effect January 1, 2018.

4. Books and Supplies: 

The increase in the books and supplies is primarily due to allocation of additional funds to the Technology Department in order to complete infrastructure projects to better support the one-to-one environment in the classroom; funds to support Gonzales High School Athletics and funds to support to CTEIG. The total increase in this area is $757,611or 31.3%

5. Services, Other Operating Expenses: 

The budgeted amounts in this area have been reviewed and adjusted to meet the needs of programs and departments. The increase of $483,272 includes additional funding to cover support for the Technology Department, contracted Nursing services, Special Education services and After School Education Services.

6. Capital Outlay: 

The budgeted amount in this area increased by $1,157,763, largely as a result of a $1,000,000 of the fund balance being allocated to support the completion of some outstanding facilities projects.

7. Other Outgo and Transfers of Indirect/Direct Costs: 

There is a change of $20,269 in this area from the Board Approved adopted budget or the First Interim report. This decrease is due to the change in indirect costs as a result of grant changes.

6

Expenditures of the District fall into the following major object code categories:

D. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES. As noted in the First Interim Report, the restricted and unrestricted combined Excess of Revenues Over Expenditures Before Other Financing Sources and Uses (A5-B9) is projected at $-4,468,036 as compared to the Board Approved Operating Budget amount of $-3,246,976. This increase in deficit is due to budget increases from the fund balance.

E. OTHER FINANCING SOURCES/USES 1. Other Financing Sources/Uses 

There was a change of $301,165 due to transfers to the Cafeteria fund for the estimated paid & reduced meals and a transfer to the Adult Ed Fund for staffing.

F. NET INCREASE (DECREASE) IN FUND BALANCE Please note that the First Interim Report shows a projected decrease to the fund balance after Other Financing Sources/Uses in the amount of $-5045,668, as compared to the 7

approved Adopted Budget in the amount of $-3,523,443. G. FUND BALANCE, RESERVES The fund balance currently meets the 3% or $1,057,510 required by the State for Economic Uncertainties as well as an additional 3%, which is less than the board required amount. The need to meet multi-year funding goals necessitated the reduction of the board required amount of 1 month equivalent to an estimated 8.5%. OTHER FUNDS Adult Education Fund: Necessary changes in this fund have been made due to budget changes and augmentations as reflected in the attached First Interim Budget report figures. Child Development Fund: Necessary changes in this fund have been made due to budget changes and augmentations as reflected in the attached First Interim Budget report figures. Cafeteria Fund: Necessary changes in this fund have been made due to budget changes and augmentations as reflected in the attached First Interim Budget report figures. Deferred Maintenance Fund: Necessary changes in this fund have been made due to budget changes and augmentations as reflected in the attached First Interim Budget report figures. Building Fund: Necessary changes in this fund have been made due to budget changes and augmentations as reflected in the attached First Interim Budget report figures. Capital Facilities Fund: Necessary changes in this fund have been made due to budget changes and augmentations as reflected in the attached First Interim Budget report figures. MULTI-YEAR BUDGET PROJECTION ASSUMPTIONS Multi-year projections are critical as they offer an estimated view of revenue and expenditures for the subsequent two budget years, based on current funding information. The following represents a global description of the assumptions used for the multi-year budget projections.

8

2018-19 Local Control Funding Formula (LCFF) – assumes that ADA will decline slightly in 20182019 school year to 2,280.07. Enrollment and ADA numbers will be continually monitored and ADA adjustments made based on P-2 attendance data. Projections for LCFF full funding, also includes a projected 2.15% COLA. Federal Revenues - it is being projected that Federal Revenues will receive no increase for 2018-2019. Other State Revenues - it is being projected that Other State Revenues, will remain flat. Additionally, all one-time revenues for the 2017-2018 FY have been removed in the 2018-2019 FY. Other Local Revenues - it is being projected that local revenues will have a slight decrease in 2018-2019 due to the loss of interagency revenues. Salaries and Benefits - include a reduction of two positions for fiscal year 2018-2019. Additional reductions are likely in order to reduce/eliminate deficit spending and if the State's financial picture worsens from the current School Services of California projections. The budget includes projected step and column increases and the minimum wage increase effective January 2019. Health & Welfare benefits included at 5% projected increase. Additionally STRS benefit rate is projected to increase from 14.43% to 16.28% and PERS benefit rate is projected to increase from 15.531% to 18.10%. Supplies and Services – these areas were both reduced slightly in 2018-2019 Fiscal Year.

2019-2020 Local Control Funding Formula (LCFF) - assumes that ADA will remain stable during 2019-2020 school year at 2,280.07. Enrollment and ADA numbers will be continually monitored and ADA adjustments made based on P-2 attendance data. Projections continue to look good for LCFF funding with a projected 2.35% COLA.

Federal Revenues - it is being projected that federal revenues will receive no increase for 2019-2020. Other State Revenues - it is being projected that Other State revenues, will decrease, due to revenue from expiring grants being removed. Other Local Revenues - it is being projected that local revenues will show a slight decrease in the 2019-2020 FY. Salaries and Benefits - include a reduction of $327,540. This reduction includes a reduction in restricted positions affected by expiring grants, such as the CTEIG grant. 9

Additional reductions are likely in order to reduce/eliminate deficit spending and if the State's financial picture worsens from the current School Services of California projections. The budget includes projected step/column increases and the minimum wage increase effective January 2020. Health and welfare benefits include a 5% projected increase. Additionally, STRS benefit rate is projected to increase from 16.28% to 18.13% and PERS benefit rate is projected to increase from 18.10% to 20.80%. Supplies and Services – maintains reductions from the prior FY. Additionally, restricted materials and supplies were reduced in order to balance as a result of expiring grants, increase in benefits, step & column increases and minimum wage increases. Multi-year Budget Projection Conclusion: The multi-year projections demonstrates that the District can meet its financial obligations for the subsequent two years. However, it is important to note that in order to do so the board required reserve had to be reduced to $399,072 or less than 3% in the 2019-2020 FY. The District’s management team will continue working with the sites to improve attendance by offering incentives and training. Management will also continue with good fiscal management practices. However, in order for the District to achieve greater financial stability, the projected deficit spending needs to be eliminated. Especially in light of the projected enrollment decline. Therefore, it is essential for the Governing Board, with recommendations from Management to evaluate and approve reductions. A combination of these actions will improve the outlook for the District’s financial stability for the third year and beyond.

10

First Interim DISTRICT CERTIFICATION OF INTERIM REPORT For the Fiscal Year 2017-18

Gonzales Unified Monterey County

27 75473 0000000 Form CI

NOTICE OF CRITERIA AND STANDARDS REVIEW. This interim report was based upon and reviewed using the state-adopted Criteria and Standards. (Pursuant to Education Code (EC) sections 33129 and 42130) Signed:

Date: District Superintendent or Designee

NOTICE OF INTERIM REVIEW. All action shall be taken on this report during a regular or authorized special meeting of the governing board. To the County Superintendent of Schools: This interim report and certification of financial condition are hereby filed by the governing board of the school district. (Pursuant to EC Section 42131) Meeting Date: December 12, 2017

Signed: President of the Governing Board

CERTIFICATION OF FINANCIAL CONDITION X

POSITIVE CERTIFICATION As President of the Governing Board of this school district, I certify that based upon current projections this district will meet its financial obligations for the current fiscal year and subsequent two fiscal years. QUALIFIED CERTIFICATION As President of the Governing Board of this school district, I certify that based upon current projections this district may not meet its financial obligations for the current fiscal year or two subsequent fiscal years. NEGATIVE CERTIFICATION As President of the Governing Board of this school district, I certify that based upon current projections this district will be unable to meet its financial obligations for the remainder of the current fiscal year or for the subsequent fiscal year.

Contact person for additional information on the interim report:

Name: Mary Dawson

Telephone: (831) 675-0100 Ext. 8105

Title: Assistant Superintendent of Business

E-mail: [email protected]

Criteria and Standards Review Summary The following summary is automatically completed based on data provided in the Criteria and Standards Review form (Form 01CSI). Criteria and standards that are "Not Met," and supplemental information and additional fiscal indicators that are "Yes," may indicate areas of potential concern, which could affect the interim report certification, and should be carefully reviewed.

CRITERIA AND STANDARDS 1 Average Daily Attendance

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: ci (Rev 04/03/2017)

Met Funded ADA for any of the current or two subsequent fiscal years has not changed by more than two percent since budget adoption.

Page 1 of 3

Not Met

X

Printed: 12/4/2017 8:58 AM

First Interim DISTRICT CERTIFICATION OF INTERIM REPORT For the Fiscal Year 2017-18

Gonzales Unified Monterey County

CRITERIA AND STANDARDS (continued) 2 Enrollment Projected enrollment for any of the current or two subsequent fiscal years has not changed by more than two percent since budget adoption.

27 75473 0000000 Form CI

Met

Not Met X

3

ADA to Enrollment

Projected second period (P-2) ADA to enrollment ratio for the current and two subsequent fiscal years is consistent with historical ratios.

4

Local Control Funding Formula (LCFF) Revenue

Projected LCFF revenue for any of the current or two subsequent fiscal years has not changed by more than two percent since budget adoption.

Salaries and Benefits

Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures has not changed by more than the standard for the current and two subsequent fiscal years.

X

Projected operating revenues (federal, other state, other local) for the current and two subsequent fiscal years have not changed by more than five percent since budget adoption.

X

Projected operating expenditures (books and supplies, services and other expenditures) for the current and two subsequent fiscal years have not changed by more than five percent since budget adoption.

X

5

6a

6b

7

Other Revenues

Other Expenditures

X X

Ongoing and Major Maintenance Account

If applicable, changes occurring since budget adoption meet the required contribution to the ongoing and major maintenance account (i.e., restricted maintenance account).

8

Deficit Spending

Unrestricted deficit spending, if any, has not exceeded the standard in any of the current or two subsequent fiscal years.

9a

Fund Balance

Projected general fund balance will be positive at the end of the current and two subsequent fiscal years.

X

9b

Cash Balance

Projected general fund cash balance will be positive at the end of the current fiscal year.

X

10

Reserves

Available reserves (e.g., reserve for economic uncertainties, unassigned/unappropriated amounts) meet minimum requirements for the current and two subsequent fiscal years.

X

SUPPLEMENTAL INFORMATION S1 Contingent Liabilities

n/a X

No Have any known or contingent liabilities (e.g., financial or program audits, litigation, state compliance reviews) occurred since budget adoption that may impact the budget?

X

Using One-time Revenues to Fund Ongoing Expenditures

Are there ongoing general fund expenditures funded with one-time revenues that have changed since budget adoption by more than five percent?

X

S3

Temporary Interfund Borrowings

Are there projected temporary borrowings between funds?

S4

Contingent Revenues

Are any projected revenues for any of the current or two subsequent fiscal years contingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest reserves)?

S2

S5

Contributions

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: ci (Rev 04/03/2017)

Have contributions from unrestricted to restricted resources, or transfers to or from the general fund to cover operating deficits, changed since budget adoption by more than $20,000 and more than 5% for any of the current or two subsequent fiscal years?

Page 2 of 3

Yes

X

X

X

Printed: 12/4/2017 8:58 AM

First Interim DISTRICT CERTIFICATION OF INTERIM REPORT For the Fiscal Year 2017-18

Gonzales Unified Monterey County

SUPPLEMENTAL INFORMATION (continued) S6 Long-term Commitments Does the district have long-term (multiyear) commitments or debt agreements? •

•

S7a

Postemployment Benefits Other than Pensions

S7b

Other Self-insurance Benefits

S8

S8

S9

Status of Labor Agreements

Labor Agreement Budget Revisions

Status of Other Funds

ADDITIONAL FISCAL INDICATORS A1 Negative Cash Flow

If yes, will funding sources used to pay long-term commitments decrease or expire prior to the end of the commitment period, or are they one-time sources?

If yes, have there been changes since budget adoption in OPEB liabilities?

Does the district operate any self-insurance programs (e.g., workers' compensation)? •

No

If yes, have there been changes since budget adoption in selfinsurance liabilities?

As of first interim projections, are salary and benefit negotiations still unsettled for: • Certificated? (Section S8A, Line 1b) • Classified? (Section S8B, Line 1b) • Management/supervisor/confidential? (Section S8C, Line 1b) For negotiations settled since budget adoption, per Government Code Section 3547.5(c), are budget revisions still needed to meet the costs of the collective bargaining agreement(s) for: • Certificated? (Section S8A, Line 3) • Classified? (Section S8B, Line 3) Are any funds other than the general fund projected to have a negative fund balance at the end of the current fiscal year?

X

X X n/a X n/a

X X n/a

n/a n/a X

No Do cash flow projections show that the district will end the current fiscal year with a negative cash balance in the general fund?

Independent Position Control

Is personnel position control independent from the payroll system?

A3

Declining Enrollment

Is enrollment decreasing in both the prior and current fiscal years?

A4

New Charter Schools Impacting District Enrollment

Are any new charter schools operating in district boundaries that are impacting the district's enrollment, either in the prior or current fiscal year?

X

Salary Increases Exceed COLA

Has the district entered into a bargaining agreement where any of the current or subsequent fiscal years of the agreement would result in salary increases that are expected to exceed the projected state funded cost-of-living adjustment?

X

A6

Uncapped Health Benefits

Does the district provide uncapped (100% employer paid) health benefits for current or retired employees?

A7

Independent Financial System

Is the district’s financial system independent from the county office system?

X

A8

Fiscal Distress Reports

Does the district have any reports that indicate fiscal distress? If yes, provide copies to the COE, pursuant to EC 42127.6(a).

X

A9

Change of CBO or Superintendent

Have there been personnel changes in the superintendent or chief business official (CBO) positions within the last 12 months?

X

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: ci (Rev 04/03/2017)

Page 3 of 3

Yes

X

A2

A5

Yes X

If yes, have annual payments for the current or two subsequent fiscal years increased over prior year's (2016-17) annual payment?

Does the district provide postemployment benefits other than pensions (OPEB)? •

27 75473 0000000 Form CI

X X

X

Printed: 12/4/2017 8:58 AM

CRITERIA & STANDARDS

2017-18 First Interim General Fund School District Criteria and Standards Review

Gonzales Unified Monterey County

27 75473 0000000 Form 01CSI

Provide methodology and assumptions used to estimate ADA, enrollment, revenues, expenditures, reserves and fund balance, and multiyear commitments (including cost-of-living adjustments). Deviations from the standards must be explained and may affect the interim certification.

CRITERIA AND STANDARDS 1.

CRITERION: Average Daily Attendance STANDARD: Funded average daily attendance (ADA) for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percent since budget adoption. District's ADA Standard Percentage Range:

-2.0% to +2.0%

1A. Calculating the District's ADA Variances DATA ENTRY: Budget Adoption data that exist for the current year will be extracted; otherwise, enter data into the first column for all fiscal years. First Interim Projected Year Totals data that exist for the current year will be extracted; otherwise, enter data for all fiscal years. Enter district regular ADA and charter school ADA corresponding to financial data reported in the General Fund, only, for all fiscal years.

Estimated Funded ADA Budget Adoption Budget (Form 01CS, Item 1A)

Fiscal Year Current Year (2017-18) District Regular Charter School

First Interim Projected Year Totals (Form AI, Lines A4 and C4)

2,295.00 Total ADA

1st Subsequent Year (2018-19) District Regular Charter School Total ADA 2nd Subsequent Year (2019-20) District Regular Charter School Total ADA

2,295.00

2,295.15 0.00 2,295.15

2,295.00

2,280.07

2,295.00

2,280.07

2,295.00

2,280.07

2,295.00

2,280.07

Percent Change

Status

0.0%

Met

-0.7%

Met

-0.7%

Met

1B. Comparison of District ADA to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1a.

STANDARD MET - Funded ADA has not changed since budget adoption by more than two percent in any of the current year or two subsequent fiscal years.

Explanation: (required if NOT met)

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: csi (Rev 03/28/2017)

Page 1 of 26

Printed: 12/4/2017 9:27 AM

2017-18 First Interim General Fund School District Criteria and Standards Review

Gonzales Unified Monterey County

2.

27 75473 0000000 Form 01CSI

CRITERION: Enrollment STANDARD: Projected enrollment for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percent since budget adoption. District's Enrollment Standard Percentage Range:

-2.0% to +2.0%

2A. Calculating the District's Enrollment Variances

DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column for all fiscal years. Enter data in the second column for all fiscal years. Enter district regular enrollment and charter school enrollment corresponding to financial data reported in the General Fund, only, for all fiscal years. Enrollment Budget Adoption (Form 01CS, Item 3B)

Fiscal Year Current Year (2017-18) District Regular Charter School Total Enrollment 1st Subsequent Year (2018-19) District Regular Charter School Total Enrollment 2nd Subsequent Year (2019-20) District Regular Charter School Total Enrollment

First Interim CBEDS/Projected

2,424

2,354

2,424

2,354

2,424

2,354

2,424

2,354

2,424

2,354

2,424

2,354

Percent Change

Status

-2.9%

Not Met

-2.9%

Not Met

-2.9%

Not Met

2B. Comparison of District Enrollment to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1a.

STANDARD NOT MET - Enrollment projections have changed since budget adoption by more than two percent in any of the current year or two subsequent fiscal years. Provide reasons why the change(s) exceed the standard, a description of the methods and assumptions used in projecting enrollment, and what changes will be made to improve the accuracy of projections in this area.

Explanation: (required if NOT met)

The District is closely monitoring its enrollment and is working very closely with all school sites to maintain enrollment.

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Gonzales Unified Monterey County

3.

27 75473 0000000 Form 01CSI

CRITERION: ADA to Enrollment STANDARD: Projected second period (P-2) average daily attendance (ADA) to enrollment ratio for any of the current fiscal year or two subsequent fiscal years has not increased from the historical average ratio from the three prior fiscal years by more than one half of one percent (0.5%).

3A. Calculating the District's ADA to Enrollment Standard

DATA ENTRY: Unaudited Actuals data that exist will be extracted into the P-2 ADA column for the First Prior Year; otherwise, enter First Prior Year data. P-2 ADA for the second and third prior years are preloaded. Budget Adoption data that exist will be extracted into the Enrollment column; otherwise, enter Enrollment data for all fiscal years. Data should reflect district regular and charter school ADA/enrollment corresponding to financial data reported in the General Fund, only, for all fiscal years.

Fiscal Year Third Prior Year (2014-15) District Regular Charter School Total ADA/Enrollment Second Prior Year (2015-16) District Regular Charter School Total ADA/Enrollment First Prior Year (2016-17) District Regular Charter School Total ADA/Enrollment

P-2 ADA Unaudited Actuals (Form A, Lines A4 and C4)

Enrollment CBEDS Actual (Form 01CS, Item 2A)

2,341

2,477

2,341

2,477

2,297

2,423

2,297

2,423

2,295 0 2,295

2,424

Historical Ratio of ADA to Enrollment

94.5%

94.8%

2,424 Historical Average Ratio:

94.7% 94.7%

District's ADA to Enrollment Standard (historical average ratio plus 0.5%):

95.2%

3B. Calculating the District's Projected Ratio of ADA to Enrollment DATA ENTRY: Estimated P-2 ADA will be extracted into the first column for the Current Year; enter data in the first column for the subsequent fiscal years. Data should reflect district regular and charter school ADA/enrollment corresponding to financial data reported in the General Fund, only, for all fiscal years. All other data are extracted. Estimated P-2 ADA Fiscal Year Current Year (2017-18) District Regular Charter School Total ADA/Enrollment 1st Subsequent Year (2018-19) District Regular Charter School Total ADA/Enrollment 2nd Subsequent Year (2019-20) District Regular Charter School Total ADA/Enrollment

(Form AI, Lines A4 and C4)

Enrollment CBEDS/Projected (Criterion 2, Item 2A)

2,280 0 2,280

2,354

2,280

2,354

2,280

2,354

2,280

2,354

2,280

2,354

2,354

Ratio of ADA to Enrollment

Status

96.9%

Not Met

96.9%

Not Met

96.9%

Not Met

3C. Comparison of District ADA to Enrollment Ratio to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1a.

STANDARD NOT MET - Projected P-2 ADA to enrollment ratio exceeds the standard in any of the current year or two subsequent fiscal years. Provide reasons why the projected ratio exceeds the district's historical average ratio by more than 0.5%.

Explanation: (required if NOT met)

The District has started an attendance campaign and is working very closely with each school site to improve ADA.

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2017-18 First Interim General Fund School District Criteria and Standards Review

Gonzales Unified Monterey County

4.

27 75473 0000000 Form 01CSI

CRITERION: LCFF Revenue STANDARD: Projected LCFF revenue for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percent since budget adoption. District's LCFF Revenue Standard Percentage Range:

-2.0% to +2.0%

4A. Calculating the District's Projected Change in LCFF Revenue DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column. In the First Interim column, Current Year data are extracted; enter data for the two subsequent years.

Fiscal Year Current Year (2017-18) 1st Subsequent Year (2018-19) 2nd Subsequent Year (2019-20)

LCFF Revenue (Fund 01, Objects 8011, 8012, 8020-8089) Budget Adoption First Interim (Form 01CS, Item 4B) Projected Year Totals 24,234,607.00 24,236,858.00 25,328,463.00 25,142,544.00 26,089,337.00 25,878,845.00

Percent Change 0.0% -0.7% -0.8%

Status Met Met Met

4B. Comparison of District LCFF Revenue to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1a.

STANDARD MET - LCFF revenue has not changed since budget adoption by more than two percent for the current year and two subsequent fiscal years.

Explanation: (required if NOT met)

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2017-18 First Interim General Fund School District Criteria and Standards Review

Gonzales Unified Monterey County

5.

27 75473 0000000 Form 01CSI

CRITERION: Salaries and Benefits STANDARD: Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures for any of the current fiscal year or two subsequent fiscal years has not changed from the historical average ratio from the three prior fiscal years by more than the greater of three percent or the district's required reserves percentage.

5A. Calculating the District's Historical Average Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures DATA ENTRY: Unaudited Actuals data that exist for the First Prior Year will be extracted; otherwise, enter data for the First Prior Year. Unaudited Actuals data for the second and third prior years are preloaded. Unaudited Actuals - Unrestricted (Resources 0000-1999) Salaries and Benefits Total Expenditures (Form 01, Objects 1000-3999) (Form 01, Objects 1000-7499) 15,490,353.29 17,857,281.31 16,623,921.56 19,052,955.28 18,617,524.69 22,247,169.41 Historical Average Ratio:

Fiscal Year Third Prior Year (2014-15) Second Prior Year (2015-16) First Prior Year (2016-17)

District's Reserve Standard Percentage (Criterion 10B, Line 4) District's Salaries and Benefits Standard (historical average ratio, plus/minus the greater of 3% or the district's reserve standard percentage):

Ratio of Unrestricted Salaries and Benefits to Total Unrestricted Expenditures 86.7% 87.3% 83.7% 85.9%

Current Year (2017-18)

1st Subsequent Year (2018-19)

2nd Subsequent Year (2019-20)

3.0%

3.0%

3.0%

82.9% to 88.9%

82.9% to 88.9%

82.9% to 88.9%

5B. Calculating the District's Projected Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures DATA ENTRY: If Form MYPI exists, Projected Year Totals data for the two subsequent years will be extracted; if not, enter Projected Year Totals data. Projected Year Totals data for Current Year are extracted. Projected Year Totals - Unrestricted (Resources 0000-1999) Salaries and Benefits Total Expenditures (Form 01I, Objects 1000-3999) (Form 01I, Objects 1000-7499) (Form MYPI, Lines B1-B3) (Form MYPI, Lines B1-B8, B10) 19,944,476.00 26,110,563.00 20,500,137.00 24,110,339.00 21,432,704.00 25,061,700.00

Fiscal Year Current Year (2017-18) 1st Subsequent Year (2018-19) 2nd Subsequent Year (2019-20)

Ratio of Unrestricted Salaries and Benefits to Total Unrestricted Expenditures 76.4% 85.0% 85.5%

Status Not Met Met Met

5C. Comparison of District Salaries and Benefits Ratio to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1a.

STANDARD NOT MET - Projected ratio of unrestricted salary and benefit costs to total unrestricted expenditures has changed by more than the standard in any of the current year or two subsequent fiscal years. Provide reasons why the change(s) exceed the standard and a description of the methods and assumptions used in projecting salaries and benefits.

Explanation: (required if NOT met)

In FY 2017-18, the District is budgeting 1.6 million more for technology and facilities in objects 4000-6000's thereby reducing the ratio to 76.4%.

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2017-18 First Interim General Fund School District Criteria and Standards Review

Gonzales Unified Monterey County

6.

27 75473 0000000 Form 01CSI

CRITERION: Other Revenues and Expenditures STANDARD: Projected operating revenues (including federal, other state and other local) or expenditures (including books and supplies, and services and other operating), for any of the current fiscal year or two subsequent fiscal years, have not changed by more than five percent since budget adoption. Changes that exceed five percent in any major object category must be explained. District's Other Revenues and Expenditures Standard Percentage Range:

-5.0% to +5.0%

District's Other Revenues and Expenditures Explanation Percentage Range:

-5.0% to +5.0%

6A. Calculating the District's Change by Major Object Category and Comparison to the Explanation Percentage Range DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column. First Interim data for the Current Year are extracted. If First Interim Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years into the second column. Explanations must be entered for each category if the percent change for any year exceeds the district's explanation percentage range. Budget Adoption Budget (Form 01CS, Item 6B)

Object Range / Fiscal Year

Federal Revenue (Fund 01, Objects 8100-8299) (Form MYPI, Line A2) Current Year (2017-18) 1,864,748.00 1st Subsequent Year (2018-19) 1,861,235.00 2nd Subsequent Year (2019-20) 1,861,235.00 Explanation: (required if Yes)

2,525,169.00 1,967,902.00 1,771,290.00

1,442,300.00 1,314,510.00 1,305,359.00

3,179,559.00 2,418,674.00 1,966,892.00

Yes Yes Yes

14.1% 13.9% 2.5%

Yes Yes No

8.3% 0.1% -1.9%

Yes No No

31.3% 16.8% 14.1%

Yes Yes Yes

19.0% -6.6% -13.0%

Yes Yes Yes

For all three years, the First Interim includes prior year carryover.

Services and Other Operating Expenditures (Fund 01, Objects 5000-5999) (Form MYPI, Line B5) Current Year (2017-18) 2,544,948.00 3,028,220.00 1st Subsequent Year (2018-19) 2,087,510.00 1,948,773.00 2nd Subsequent Year (2019-20) 1,844,532.00 1,604,420.00 Explanation: (required if Yes)

7.3% 6.1% 6.1%

2,000,332.00 1,974,864.00 1,974,864.00

FY 2017-18 has been revised to include interagency services revenues, sales of supplies and other local grants.

Books and Supplies (Fund 01, Objects 4000-4999) (Form MYPI, Line B4) Current Year (2017-18) 2,421,948.00 1st Subsequent Year (2018-19) 2,070,120.00 2nd Subsequent Year (2019-20) 1,723,375.00 Explanation: (required if Yes)

Change Is Outside Explanation Range

FY 2017-18 has been revised to include the one-time discretionary funds. FY 2018-19 includes the last year of the CTEIG funding.

Other Local Revenue (Fund 01, Objects 8600-8799) (Form MYPI, Line A4) Current Year (2017-18) 1,331,427.00 1st Subsequent Year (2018-19) 1,312,926.00 2nd Subsequent Year (2019-20) 1,330,349.00 Explanation: (required if Yes)

Percent Change

For all three years, the First Interim includes prior year carryover as well as revenue updates.

Other State Revenue (Fund 01, Objects 8300-8599) (Form MYPI, Line A3) Current Year (2017-18) 2,213,921.00 1st Subsequent Year (2018-19) 1,727,620.00 2nd Subsequent Year (2019-20) 1,727,620.00 Explanation: (required if Yes)

First Interim Projected Year Totals (Fund 01) (Form MYPI)

For all three years, the First Interim includes prior year carryover.

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2017-18 First Interim General Fund School District Criteria and Standards Review

Gonzales Unified Monterey County

27 75473 0000000 Form 01CSI

6B. Calculating the District's Change in Total Operating Revenues and Expenditures DATA ENTRY: All data are extracted or calculated.

Budget Adoption Budget

Object Range / Fiscal Year

First Interim Projected Year Totals

Percent Change

Status

5,967,801.00 5,257,276.00 5,051,513.00

10.3% 7.3% 2.7%

Not Met Not Met Met

Total Books and Supplies, and Services and Other Operating Expenditures (Section 6A) Current Year (2017-18) 4,966,896.00 6,207,779.00 1st Subsequent Year (2018-19) 4,157,630.00 4,367,447.00 2nd Subsequent Year (2019-20) 3,567,907.00 3,571,312.00

25.0% 5.0% 0.1%

Not Met Met Met

Total Federal, Other State, and Other Local Revenue (Section 6A) Current Year (2017-18) 5,410,096.00 1st Subsequent Year (2018-19) 4,901,781.00 2nd Subsequent Year (2019-20) 4,919,204.00

6C. Comparison of District Total Operating Revenues and Expenditures to the Standard Percentage Range DATA ENTRY: Explanations are linked from Section 6A if the status in Section 6B is Not Met; no entry is allowed below. 1a.

STANDARD NOT MET - One or more projected operating revenue have changed since budget adoption by more than the standard in one or more of the current year or two subsequent fiscal years. Reasons for the projected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring the projected operating revenues within the standard must be entered in Section 6A above and will also display in the explanation box below.

Explanation: Federal Revenue (linked from 6A if NOT met)

1b.

For all three years, the First Interim includes prior year carryover as well as revenue updates.

Explanation: Other State Revenue (linked from 6A if NOT met)

FY 2017-18 has been revised to include the one-time discretionary funds. FY 2018-19 includes the last year of the CTEIG funding.

Explanation: Other Local Revenue (linked from 6A if NOT met)

FY 2017-18 has been revised to include interagency services revenues, sales of supplies and other local grants.

STANDARD NOT MET - One or more total operating expenditures have changed since budget adoption by more than the standard in one or more of the current year or two subsequent fiscal years. Reasons for the projected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring the projected operating revenues within the standard must be entered in Section 6A above and will also display in the explanation box below. Explanation: Books and Supplies (linked from 6A if NOT met)

For all three years, the First Interim includes prior year carryover.

Explanation: Services and Other Exps (linked from 6A if NOT met)

For all three years, the First Interim includes prior year carryover.

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2017-18 First Interim General Fund School District Criteria and Standards Review

Gonzales Unified Monterey County

7.

27 75473 0000000 Form 01CSI

CRITERION: Facilities Maintenance STANDARD: Identify changes that have occurred since budget adoption in the projected contributions for facilities maintenance funding as required pursuant to Education Code Section 17070.75, or in how the district is providing adequately to preserve the functionality of its facilities for their normal life in accordance with Education Code sections 52060(d)(1) and 17002(d)(1).

Determining the District's Compliance with the Contribution Requirement for EC Section 17070.75, as amended by AB 104 (Chapter 13, Statutes of 2015), effective 2017-18 to 2019-20 - Ongoing and Major Maintenance/Restricted Maintenance Account (OMMA/RMA) NOTE: AB 104 (Chapter 13, Statutes of 2015) requires the district to deposit into the account, for the 2017-18 to 2019-20 fiscal years, a minimum amount that is the greater of the following amounts: A. The lesser of three percent of the total general fund expenditures and other financing uses for that fiscal year or the amount that the district deposited into the account for the 2014-15 fiscal year; or B. Two percent of the total general fund expenditures and other financing uses for that fiscal year. DATA ENTRY: Enter the Required Minimum Contribution if Budget data does not exist. If EC 17070.75(e)(1) and (e)(2) apply, input 3%. Budget data that exist will be extracted; otherwise, enter budget data into lines 1 and 2. All other data are extracted.

Required Minimum Contribution

First Interim Contribution Projected Year Totals (Fund 01, Resource 8150, Objects 8900-8999)

663,362.92

1.

OMMA/RMA Contribution

2.

Budget Adoption Contribution (information only) (Form 01CS, Criterion 7, Line 2e)

0.00

Status Not Met

0.00

If status is not met, enter an X in the box that best describes why the minimum required contribution was not made X

Not applicable (district does not participate in the Leroy F. Greene School Facilities Act of 1998) Exempt (due to district's small size [EC Section 17070.75 (b)(2)(E)]) Other (explanation must be provided)

Explanation: (required if NOT met and Other is marked)

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2017-18 First Interim General Fund School District Criteria and Standards Review

Gonzales Unified Monterey County

8.

27 75473 0000000 Form 01CSI

CRITERION: Deficit Spending STANDARD: Unrestricted deficit spending (total unrestricted expenditures and other financing uses is greater than total unrestricted revenues and other financing sources) as a percentage of total unrestricted expenditures and other financing uses, has not exceeded one-third of the district's available reserves¹ as a percentage of total expenditures and other financing uses² in any of the current fiscal year or two subsequent fiscal years. ¹Available reserves are the unrestricted amounts in the Reserve for Economic Uncertainties and the Unassigned/Unappropriated accounts in the General Fund and the Special Reserve Fund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negative ending balances in restricted resources in the General Fund. ²A school district that is the Administrative Unit of a Special Education Local Plan Area (SELPA) may exclude from its expenditures the distribution of funds to its participating members.

8A. Calculating the District's Deficit Spending Standard Percentage Levels DATA ENTRY: All data are extracted or calculated. Current Year (2017-18)

1st Subsequent Year (2018-19)

2nd Subsequent Year (2019-20)

District's Available Reserve Percentages (Criterion 10C, Line 9)

13.5%

8.4%

3.3%

District's Deficit Spending Standard Percentage Levels (one-third of available reserve percentage):

4.5%

2.8%

1.1%

8B. Calculating the District's Deficit Spending Percentages DATA ENTRY: Current Year data are extracted. If Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years into the first and second columns. Projected Year Totals Net Change in Total Unrestricted Expenditures Unrestricted Fund Balance and Other Financing Uses (Form 01I, Section E) (Form 01I, Objects 1000-7999) (Form MYPI, Line C) (Form MYPI, Line B11) (4,688,946.00) 26,648,856.00 (2,024,420.00) 24,471,592.00 (2,283,503.00) 25,422,953.00

Fiscal Year Current Year (2017-18) 1st Subsequent Year (2018-19) 2nd Subsequent Year (2019-20)

Deficit Spending Level (If Net Change in Unrestricted Fund Balance is negative, else N/A) 17.6% 8.3% 9.0%

Status Not Met Not Met Not Met

8C. Comparison of District Deficit Spending to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1a.

STANDARD NOT MET - Unrestricted deficit spending has exceeded the standard percentage level in any of the current year or two subsequent fiscal years. Provide reasons for the deficit spending, a description of the methods and assumptions used in balancing the unrestricted budget, and what changes will be made to ensure that the budget deficits are eliminated or are balanced within the standard.

Explanation: (required if NOT met)

The unrestricted deficit spending level is showing as not being met because it is projecting that all expenditure budgets will be spent. Historically, this has not happened, therefore we expect our actual expenditures to decrease significantly thereby lowering the deficit spending. The District is reviewing its deficit spending in order to make adjustments.

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2017-18 First Interim General Fund School District Criteria and Standards Review

Gonzales Unified Monterey County

9.

27 75473 0000000 Form 01CSI

CRITERION: Fund and Cash Balances A. FUND BALANCE STANDARD: Projected general fund balance will be positive at the end of the current fiscal year and two subsequent fiscal years.

9A-1. Determining if the District's General Fund Ending Balance is Positive

DATA ENTRY: Current Year data are extracted. If Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years.

Fiscal Year Current Year (2017-18) 1st Subsequent Year (2018-19) 2nd Subsequent Year (2019-20)

Ending Fund Balance General Fund Projected Year Totals (Form 01I, Line F2 ) (Form MYPI, Line D2) 6,544,350.00 3,786,266.00 1,502,764.00

Status Met Met Met

9A-2. Comparison of the District's Ending Fund Balance to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1a.

STANDARD MET - Projected general fund ending balance is positive for the current fiscal year and two subsequent fiscal years.

Explanation: (required if NOT met)

B. CASH BALANCE STANDARD: Projected general fund cash balance will be positive at the end of the current fiscal year. 9B-1. Determining if the District's Ending Cash Balance is Positive DATA ENTRY: If Form CASH exists, data will be extracted; if not, data must be entered below.

Fiscal Year Current Year (2017-18)

Ending Cash Balance General Fund (Form CASH, Line F, June Column) 6,848,266.77

Status Met

9B-2. Comparison of the District's Ending Cash Balance to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1a.

STANDARD MET - Projected general fund cash balance will be positive at the end of the current fiscal year.

Explanation: (required if NOT met)

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2017-18 First Interim General Fund School District Criteria and Standards Review

Gonzales Unified Monterey County

10.

27 75473 0000000 Form 01CSI

CRITERION: Reserves STANDARD: Available reserves¹ for any of the current fiscal year or two subsequent fiscal years are not less than the following percentages or amounts² as applied to total expenditures and other financing uses³: DATA ENTRY: Current Year data are extracted. If Form MYPI exists, 1st and 2nd Subsequent Year data will be extracted. If not, enter district regular ADA and charter school ADA corresponding to financial data reported in the General Fund, only, for the two subsequent years. Percentage Level 5% or $66,000 (greater of) 4% or $66,000 (greater of)

3% 2% 1%

District ADA to to to to and

0 301 1,001 30,001 400,001

300 1,000 30,000 400,000 over

¹ Available reserves are the unrestricted amounts in the Reserve for Economic Uncertainties and the Unassigned/Unappropriated accounts in the General Fund and Special Reserve Fund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negative ending balances in restricted resources in the General Fund. ² Dollar amounts to be adjusted annually by the prior year statutory cost-of-living adjustment (Education Code Section 42238), rounded to the nearest thousand. ³ A school district that is the Administrative Unit (AU) of a Special Education Local Plan Area (SELPA) may exclude from its expenditures the distribution of funds to its participating members.

District Estimated P-2 ADA (Current Year, Form AI, Lines A4 and C4. Subsequent Years, Form MYPI, Line F2, if available.) District's Reserve Standard Percentage Level:

Current Year (2017-18)

1st Subsequent Year (2018-19)

2nd Subsequent Year (2019-20)

2,280

2,280

2,280

3%

3%

3%

10A. Calculating the District's Special Education Pass-through Exclusions (only for districts that serve as the AU of a SELPA) DATA ENTRY: For SELPA AUs, if Form MYPI exists, all data will be extracted including the Yes/No button selection. If not, click the appropriate Yes or No button for item 1 and, if Yes, enter data for item 2a and for the two subsequent years in item 2b; Current Year data are extracted. For districts that serve as the AU of a SELPA (Form MYPI, Lines F1a, F1b1, and F1b2): 1. 2.

Do you choose to exclude from the reserve calculation the pass-through funds distributed to SELPA members? If you are the SELPA AU and are excluding special education pass-through funds: a. Enter the name(s) of the SELPA(s):

Current Year Projected Year Totals (2017-18) b. Special Education Pass-through Funds (Fund 10, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223)

No

1st Subsequent Year (2018-19)

0.00

2nd Subsequent Year (2019-20)

0.00

0.00

10B. Calculating the District's Reserve Standard DATA ENTRY: If Form MYPI exists, all data will be extracted or calculated. If not, enter data for line 1 for the two subsequent years; Current Year data are extracted. Current Year Projected Year Totals (2017-18) 1. 2. 3. 4. 5. 6. 7.

Expenditures and Other Financing Uses (Form 01I, objects 1000-7999) (Form MYPI, Line B11) Plus: Special Education Pass-through (Criterion 10A, Line 2b, if Criterion 10A, Line 1 is No) Total Expenditures and Other Financing Uses (Line B1 plus Line B2) Reserve Standard Percentage Level Reserve Standard - by Percent (Line B3 times Line B4) Reserve Standard - by Amount ($66,000 for districts with less than 1,001 ADA, else 0) District's Reserve Standard (Greater of Line B5 or Line B6)

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: csi (Rev 03/28/2017)

1st Subsequent Year (2018-19)

2nd Subsequent Year (2019-20)

35,250,327.00

33,157,904.00

33,213,860.00

0.00

0.00

0.00

33,157,904.00

33,213,860.00 3%

1,057,509.81

994,737.12

996,415.80

0.00

0.00

0.00

1,057,509.81

994,737.12

996,415.80

35,250,327.00 3%

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Gonzales Unified Monterey County

2017-18 First Interim General Fund School District Criteria and Standards Review

27 75473 0000000 Form 01CSI

10C. Calculating the District's Available Reserve Amount

DATA ENTRY: All data are extracted from fund data and Form MYPI. If Form MYPI does not exist, enter data for the two subsequent years.

Reserve Amounts (Unrestricted resources 0000-1999 except Line 4) 1. General Fund - Stabilization Arrangements (Fund 01, Object 9750) (Form MYPI, Line E1a) 2. General Fund - Reserve for Economic Uncertainties (Fund 01, Object 9789) (Form MYPI, Line E1b) 3. General Fund - Unassigned/Unappropriated Amount (Fund 01, Object 9790) (Form MYPI, Line E1c) 4. General Fund - Negative Ending Balances in Restricted Resources (Fund 01, Object 979Z, if negative, for each of resources 2000-9999) (Form MYPI, Line E1d) 5. Special Reserve Fund - Stabilization Arrangements (Fund 17, Object 9750) (Form MYPI, Line E2a) 6. Special Reserve Fund - Reserve for Economic Uncertainties (Fund 17, Object 9789) (Form MYPI, Line E2b) 7. Special Reserve Fund - Unassigned/Unappropriated Amount (Fund 17, Object 9790) (Form MYPI, Line E2c) 8. District's Available Reserve Amount (Lines C1 thru C7) 9. District's Available Reserve Percentage (Information only) (Line 8 divided by Section 10B, Line 3) District's Reserve Standard (Section 10B, Line 7): Status:

Current Year Projected Year Totals (2017-18)

1st Subsequent Year (2018-19)

2nd Subsequent Year (2019-20)

0.00 1,057,510.00

994,737.00

999,071.00

3,689,573.00

1,790,699.00

98,527.00

0.00

(1.00)

0.00

0.00 0.00 0.00 4,747,083.00 13.47%

2,785,435.00 8.40%

1,057,509.81 Met

1,097,598.00 3.30%

994,737.12 Met

996,415.80 Met

10D. Comparison of District Reserve Amount to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1a.

STANDARD MET - Available reserves have met the standard for the current year and two subsequent fiscal years.

Explanation: (required if NOT met)

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2017-18 First Interim General Fund School District Criteria and Standards Review

27 75473 0000000 Form 01CSI

SUPPLEMENTAL INFORMATION DATA ENTRY: Click the appropriate Yes or No button for items S1 through S4. Enter an explanation for each Yes answer

S1. Contingent Liabilities 1a.

1b.

Does your district have any known or contingent liabilities (e.g., financial or program audits, litigation, state compliance reviews) that have occurred since budget adoption that may impact the budget?

No

If Yes, identify the liabilities and how they may impact the budget:

S2. Use of One-time Revenues for Ongoing Expenditures 1a.

1b.

Does your district have ongoing general fund expenditures funded with one-time revenues that have changed since budget adoption by more than five percent?

No

If Yes, identify the expenditures and explain how the one-time resources will be replaced to continue funding the ongoing expenditures in the following fiscal years:

S3. Temporary Interfund Borrowings 1a.

1b.

Does your district have projected temporary borrowings between funds? (Refer to Education Code Section 42603)

No

If Yes, identify the interfund borrowings:

S4. Contingent Revenues 1a.

1b.

Does your district have projected revenues for the current fiscal year or either of the two subsequent fiscal years contingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest reserves)?

No

If Yes, identify any of these revenues that are dedicated for ongoing expenses and explain how the revenues will be replaced or expenditures reduced

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2017-18 First Interim General Fund School District Criteria and Standards Review

Gonzales Unified Monterey County

27 75473 0000000 Form 01CSI

S5. Contributions Identify projected contributions from unrestricted resources in the general fund to restricted resources in the general fund for the current fiscal year and two subsequent fiscal years. Provide an explanation if contributions have changed by more than $20,000 and more than five percent since budget adoption. Identify projected transfers to or from the general fund to cover operating deficits in either the general fund or any other fund for the current fiscal year and two subsequent fiscal years. Provide an explanation if transfers have changed by more than $20,000 and more than five percent since budget adoption. Identify capital project cost overruns that have occurred since budget adoption that may impact the general fund budget. -5.0% to +5.0% or -$20,000 to +$20,000

District's Contributions and Transfers Standard:

S5A. Identification of the District's Projected Contributions, Transfers, and Capital Projects that may Impact the General Fund

DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column. For Contributions, the First Interim's Current Year data will be extracted. Enter First Interim Contributions for the 1st and 2nd Subsequent Years. For Transfers In and Transfers Out, if Form MYP exists, the data will be extracted into the First Interim column for the Current Year, and 1st and 2nd Subsequent Years. If Form MYP does not exist, enter data in the Current Year, and 1st and 2nd Subsequent Years. Click on the appropriate button for Item 1d; all other data will be calculated. Budget Adoption (Form 01CS, Item S5A)

Description / Fiscal Year

Contributions, Unrestricted General Fund (Fund 01, Resources 0000-1999, Object 8980) Current Year (2017-18) 1st Subsequent Year (2018-19) 2nd Subsequent Year (2019-20)

First Interim Projected Year Totals

Percent Change

Amount of Change

Status

1a.

1b. Transfers In, General Fund * Current Year (2017-18) 1st Subsequent Year (2018-19) 2nd Subsequent Year (2019-20) 1c. Transfers Out, General Fund * Current Year (2017-18) 1st Subsequent Year (2018-19) 2nd Subsequent Year (2019-20) 1d.

(3,334,157.00) (3,334,157.00) (3,334,157.00)

(3,452,187.00) (3,487,140.00) (3,522,012.00)

0.00 0.00 0.00

0.00 0.00 0.00

276,467.00 234,390.00 234,390.00

577,632.00 400,592.00 400,592.00

3.5% 4.6% 5.6%

118,030.00 152,983.00 187,855.00

0.0% 0.0% 0.0%

0.00 0.00 0.00

108.9% 70.9% 70.9%

301,165.00 166,202.00 166,202.00

Met Met Not Met

Met Met Met

Not Met Not Met Not Met

Capital Project Cost Overruns Have capital project cost overruns occurred since budget adoption that may impact the general fund operational budget?

No

* Include transfers used to cover operating deficits in either the general fund or any other fund.

S5B. Status of the District's Projected Contributions, Transfers, and Capital Projects DATA ENTRY: Enter an explanation if Not Met for items 1a-1c or if Yes for Item 1d. 1a.

NOT MET - The projected contributions from the unrestricted general fund to restricted general fund programs have changed since budget adoption by more than the standard for any of the current year or subsequent two fiscal years. Identify restricted programs and contribution amount for each program and whether contributions are ongoing or one-time in nature. Explain the district's plan, with timeframes, for reducing or eliminating the contribution.

Explanation: (required if NOT met)

1b.

The District is projecting an increase in Special Ed.

MET - Projected transfers in have not changed since budget adoption by more than the standard for the current year and two subsequent fiscal years.

Explanation: (required if NOT met)

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2017-18 First Interim General Fund School District Criteria and Standards Review

Gonzales Unified Monterey County

1c.

NOT MET - The projected transfers out of the general fund have changed since budget adoption by more than the standard for any of the current year or subsequent two fiscal years. Identify the amounts transferred, by fund, and whether transfers are ongoing or one-time in nature. If ongoing, explain the district's plan, with timeframes, for reducing or eliminating the transfers. Explanation: (required if NOT met)

1d.

27 75473 0000000 Form 01CSI

The District has now included the projected transfer to Cafeteria Fund for the paid and reduced meals due to our Cafeteria Provision 2 status.

NO - There have been no capital project cost overruns occurring since budget adoption that may impact the general fund operational budget.

Project Information: (required if YES)

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2017-18 First Interim General Fund School District Criteria and Standards Review

Gonzales Unified Monterey County

27 75473 0000000 Form 01CSI

S6. Long-term Commitments Identify all existing and new multiyear commitments¹ and their annual required payment for the current fiscal year and two subsequent fiscal years. Explain how any increase in annual payments will be funded. Also, explain how any decrease to funding sources used to pay long-term commitments will be replaced. ¹ Include multiyear commitments, multiyear debt agreements, and new programs or contracts that result in long-term obligations.

S6A. Identification of the District's Long-term Commitments DATA ENTRY: If Budget Adoption data exist (Form 01CS, Item S6A), long-term commitment data will be extracted and it will only be necessary to click the appropriate button for Item 1b. Extracted data may be overwritten to update long-term commitment data in Item 2, as applicable. If no Budget Adoption data exist, click the appropriate buttons for items 1a and 1b, and enter all other data, as applicable. 1.

2.

a. Does your district have long-term (multiyear) commitments? (If No, skip items 1b and 2 and sections S6B and S6C)

Yes

b. If Yes to Item 1a, have new long-term (multiyear) commitments been incurred since budget adoption?

No

If Yes to Item 1a, list (or update) all new and existing multiyear commitments and required annual debt service amounts. Do not include long-term commitments for postemployment benefits other than pensions (OPEB); OPEB is disclosed in Item S7A.

Type of Commitment Capital Leases Certificates of Participation General Obligation Bonds Supp Early Retirement Program State School Building Loans Compensated Absences

SACS Fund and Object Codes Used For: # of Years Remaining Funding Sources (Revenues) Debt Service (Expenditures) 2 Fund 01, object 8011 Fund 01, object 7439 and Fund 25, object 6200, 7439 16 2

Fund 51, object 8711 Fund 01, object 8011

Principal Balance as of July 1, 2017 214,581

Fund 51, object 7433 and 7434 Fund 01, object 3701-83

7,811,661 15,410

Other Long-term Commitments (do not include OPEB):

TOTAL:

Type of Commitment (continued) Capital Leases Certificates of Participation General Obligation Bonds Supp Early Retirement Program State School Building Loans Compensated Absences

8,041,652 Prior Year (2016-17) Annual Payment (P & I) 116,973

Current Year (2017-18) Annual Payment (P & I) 115,593

453,501 7,705

500,000 7,705

1st Subsequent Year (2018-19) Annual Payment (P & I)

2nd Subsequent Year (2019-20) Annual Payment (P & I) 113,868

0

525,000 7,705

565,000 0

Other Long-term Commitments (continued):

Total Annual Payments: 578,179 Has total annual payment increased over prior year (2016-17)?

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623,298 Yes

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646,573 Yes

565,000 No

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2017-18 First Interim General Fund School District Criteria and Standards Review

Gonzales Unified Monterey County

27 75473 0000000 Form 01CSI

S6B. Comparison of the District's Annual Payments to Prior Year Annual Payment DATA ENTRY: Enter an explanation if Yes. 1a.

Yes - Annual payments for long-term commitments have increased in one or more of the current or two subsequent fiscal years. Explain how the increase in annual payments will be funded. Explanation: (Required if Yes to increase in total annual payments)

The bond payment increase is paid by the Monterey County Treasurer's Office.

S6C. Identification of Decreases to Funding Sources Used to Pay Long-term Commitments DATA ENTRY: Click the appropriate Yes or No button in Item 1; if Yes, an explanation is required in Item 2. 1.

Will funding sources used to pay long-term commitments decrease or expire prior to the end of the commitment period, or are they one-time sources?

2.

No - Funding sources will not decrease or expire prior to the end of the commitment period, and one-time funds are not being used for long-term commitment.

No

Explanation: (Required if Yes)

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Gonzales Unified Monterey County

2017-18 First Interim General Fund School District Criteria and Standards Review

27 75473 0000000 Form 01CSI

S7. Unfunded Liabilities Identify any changes in estimates for unfunded liabilities since budget adoption, and indicate whether the changes are the result of a new actuarial valuation.

S7A. Identification of the District's Estimated Unfunded Liability for Postemployment Benefits Other Than Pensions (OPEB) DATA ENTRY: Click the appropriate button(s) for items 1a-1c, as applicable. Budget Adoption data that exist (Form 01CS, Item S7A) will be extracted; otherwise, enter Budget Adoption and First Interim data in items 2-4. 1.

a. Does your district provide postemployment benefits other than pensions (OPEB)? (If No, skip items 1b-4)

No

b. If Yes to Item 1a, have there been changes since budget adoption in OPEB liabilities? n/a c. If Yes to Item 1a, have there been changes since budget adoption in OPEB contributions? n/a

2.

OPEB Liabilities a. OPEB actuarial accrued liability (AAL) b. OPEB unfunded actuarial accrued liability (UAAL)

Budget Adoption (Form 01CS, Item S7A)

First Interim

Budget Adoption (Form 01CS, Item S7A)

First Interim

c. Are AAL and UAAL based on the district's estimate or an actuarial valuation? d. If based on an actuarial valuation, indicate the date of the OPEB valuation.

3.

OPEB Contributions a. OPEB annual required contribution (ARC) per actuarial valuation or Alternative Measurement Method Current Year (2017-18) 1st Subsequent Year (2018-19) 2nd Subsequent Year (2019-20)

b. OPEB amount contributed (for this purpose, include premiums paid to a self-insurance fund) (Funds 01-70, objects 3701-3752) Current Year (2017-18) 1st Subsequent Year (2018-19) 2nd Subsequent Year (2019-20)

139,570.00

145,580.00

c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount) Current Year (2017-18) 1st Subsequent Year (2018-19) 2nd Subsequent Year (2019-20) d. Number of retirees receiving OPEB benefits Current Year (2017-18) 1st Subsequent Year (2018-19) 2nd Subsequent Year (2019-20)

4.

Comments:

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Gonzales Unified Monterey County

2017-18 First Interim General Fund School District Criteria and Standards Review

27 75473 0000000 Form 01CSI

S7B. Identification of the District's Unfunded Liability for Self-insurance Programs DATA ENTRY: Click the appropriate button(s) for items 1a-1c, as applicable. Budget Adoption data that exist (Form 01CS, Item S7B) will be extracted; otherwise, enter Budget Adoption and First Interim data in items 2-4. 1.

a. Does your district operate any self-insurance programs such as workers' compensation, employee health and welfare, or property and liability? (Do not include OPEB; which is covered in Section S7A) (If No, skip items 1b-4)

No

b. If Yes to item 1a, have there been changes since budget adoption in self-insurance liabilities? n/a c. If Yes to item 1a, have there been changes since budget adoption in self-insurance contributions? n/a

2.

Self-Insurance Liabilities a. Accrued liability for self-insurance programs b. Unfunded liability for self-insurance programs

3.

Self-Insurance Contributions a. Required contribution (funding) for self-insurance programs Current Year (2017-18) 1st Subsequent Year (2018-19) 2nd Subsequent Year (2019-20)

Budget Adoption (Form 01CS, Item S7B)

First Interim

Budget Adoption (Form 01CS, Item S7B)

First Interim

b. Amount contributed (funded) for self-insurance programs Current Year (2017-18) 1st Subsequent Year (2018-19) 2nd Subsequent Year (2019-20) 4.

Comments:

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2017-18 First Interim General Fund School District Criteria and Standards Review

Gonzales Unified Monterey County

27 75473 0000000 Form 01CSI

S8. Status of Labor Agreements Analyze the status of employee labor agreements. Identify new labor agreements that have been ratified since budget adoption, as well as new commitments provided as part of previously ratified multiyear agreements; and include all contracts, including all administrator contracts (and including all compensation). For new agreements, indicate the date of the required board meeting. Compare the increase in new commitments to the projected increase in ongoing revenues and explain how these commitments will be funded in future fiscal years. If salary and benefit negotiations are not finalized, upon settlement with certificated or classified staff: The school district must determine the cost of the settlement, including salaries, benefits, and any other agreements that change costs, and provide the county office of education (COE) with an analysis of the cost of the settlement and its impact on the operating budget. The county superintendent shall review the analysis relative to the criteria and standards and may provide written comments to the president of the district governing board and superintendent.

S8A. Cost Analysis of District's Labor Agreements - Certificated (Non-management) Employees

DATA ENTRY: Click the appropriate Yes or No button for "Status of Certificated Labor Agreements as of the Previous Reporting Period." There are no extractions in this section. Status of Certificated Labor Agreements as of the Previous Reporting Period Were all certificated labor negotiations settled as of budget adoption? If Yes, complete number of FTEs, then skip to section S8B.

No

If No, continue with section S8A. Certificated (Non-management) Salary and Benefit Negotiations Prior Year (2nd Interim) (2016-17) Number of certificated (non-management) fulltime-equivalent (FTE) positions 1a.

Current Year (2017-18)

125.1

1st Subsequent Year (2018-19)

125.0

Have any salary and benefit negotiations been settled since budget adoption?

2nd Subsequent Year (2019-20)

125.0

125.0

No

If Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3. If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5. If No, complete questions 6 and 7. 1b.

Are any salary and benefit negotiations still unsettled? If Yes, complete questions 6 and 7.

Yes

Negotiations Settled Since Budget Adoption 2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting: 2b.

Per Government Code Section 3547.5(b), was the collective bargaining agreement certified by the district superintendent and chief business official? If Yes, date of Superintendent and CBO certification:

3.

Per Government Code Section 3547.5(c), was a budget revision adopted to meet the costs of the collective bargaining agreement? If Yes, date of budget revision board adoption:

4.

Period covered by the agreement:

5.

Salary settlement:

n/a

Begin Date:

End Date: Current Year (2017-18)

1st Subsequent Year (2018-19)

2nd Subsequent Year (2019-20)

Is the cost of salary settlement included in the interim and multiyear projections (MYPs)?

One Year Agreement Total cost of salary settlement % change in salary schedule from prior year or

Multiyear Agreement Total cost of salary settlement % change in salary schedule from prior year (may enter text, such as "Reopener") Identify the source of funding that will be used to support multiyear salary commitments:

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2017-18 First Interim General Fund School District Criteria and Standards Review

Negotiations Not Settled 6. Cost of a one percent increase in salary and statutory benefits

112,682 Current Year (2017-18)

7.

Amount included for any tentative salary schedule increases

Certificated (Non-management) Health and Welfare (H&W) Benefits 1.

Are costs of H&W benefit changes included in the interim and MYPs?

2. 3. 4.

Total cost of H&W benefits Percent of H&W cost paid by employer Percent projected change in H&W cost over prior year

27 75473 0000000 Form 01CSI

1st Subsequent Year (2018-19) 0

2nd Subsequent Year (2019-20) 0

0

Current Year (2017-18)

1st Subsequent Year (2018-19)

2nd Subsequent Year (2019-20)

Yes

Yes

Yes

1,579,031 100.0% 9.0%

1,657,983

1,740,882

100.0% 5.0%

100.0% 5.0%

1st Subsequent Year (2018-19)

2nd Subsequent Year (2019-20)

Certificated (Non-management) Prior Year Settlements Negotiated Since Budget Adoption Are any new costs negotiated since budget adoption for prior year settlements included in the interim? If Yes, amount of new costs included in the interim and MYPs If Yes, explain the nature of the new costs:

Certificated (Non-management) Step and Column Adjustments 1. 2. 3.

Are step & column adjustments included in the interim and MYPs? Cost of step & column adjustments Percent change in step & column over prior year

Certificated (Non-management) Attrition (layoffs and retirements) 1.

Are savings from attrition included in the budget and MYPs?

2.

Are additional H&W benefits for those laid-off or retired employees included in the interim and MYPs?

No

Current Year (2017-18) Yes

Yes 165,431

Yes 173,400

176,781

2.2%

2.0%

2.0%

Current Year (2017-18)

1st Subsequent Year (2018-19)

2nd Subsequent Year (2019-20)

Yes

Yes

Yes

Yes

Yes

Yes

Certificated (Non-management) - Other List other significant contract changes that have occurred since budget adoption and the cost impact of each change (i.e., class size, hours of employment, leave of absence, bonuses, etc.):

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2017-18 First Interim General Fund School District Criteria and Standards Review

Gonzales Unified Monterey County

27 75473 0000000 Form 01CSI

S8B. Cost Analysis of District's Labor Agreements - Classified (Non-management) Employees

DATA ENTRY: Click the appropriate Yes or No button for "Status of Classified Labor Agreements as of the Previous Reporting Period." There are no extractions in this section. Status of Classified Labor Agreements as of the Previous Reporting Period Were all classified labor negotiations settled as of budget adoption? If Yes, complete number of FTEs, then skip to section S8C. If No, continue with section S8B. Classified (Non-management) Salary and Benefit Negotiations Prior Year (2nd Interim) (2016-17) Number of classified (non-management) FTE positions 1a.

No

Current Year (2017-18)

96.4

1st Subsequent Year (2018-19) 95.8

2nd Subsequent Year (2019-20) 95.8

95.8

Have any salary and benefit negotiations been settled since budget adoption? No If Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3. If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5. If No, complete questions 6 and 7.

1b.

Are any salary and benefit negotiations still unsettled? If Yes, complete questions 6 and 7.

Yes

Negotiations Settled Since Budget Adoption 2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting: 2b.

Per Government Code Section 3547.5(b), was the collective bargaining agreement certified by the district superintendent and chief business official? If Yes, date of Superintendent and CBO certification:

3.

Per Government Code Section 3547.5(c), was a budget revision adopted to meet the costs of the collective bargaining agreement? If Yes, date of budget revision board adoption:

4.

Period covered by the agreement:

5.

Salary settlement:

n/a

Begin Date:

End Date: Current Year (2017-18)

1st Subsequent Year (2018-19)

2nd Subsequent Year (2019-20)

1st Subsequent Year (2018-19)

2nd Subsequent Year (2019-20)

Is the cost of salary settlement included in the interim and multiyear projections (MYPs)?

One Year Agreement Total cost of salary settlement % change in salary schedule from prior year or

Multiyear Agreement Total cost of salary settlement % change in salary schedule from prior year (may enter text, such as "Reopener") Identify the source of funding that will be used to support multiyear salary commitments:

Negotiations Not Settled 6.

Cost of a one percent increase in salary and statutory benefits

45,812 Current Year (2017-18)

7.

Amount included for any tentative salary schedule increases

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: csi (Rev 03/28/2017)

0

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0

0

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Gonzales Unified Monterey County

2017-18 First Interim General Fund School District Criteria and Standards Review

Classified (Non-management) Health and Welfare (H&W) Benefits 1.

Are costs of H&W benefit changes included in the interim and MYPs?

2. 3. 4.

Total cost of H&W benefits Percent of H&W cost paid by employer Percent projected change in H&W cost over prior year

27 75473 0000000 Form 01CSI

Current Year (2017-18)

1st Subsequent Year (2018-19)

2nd Subsequent Year (2019-20)

Yes

Yes

Yes

1,111,841 100.0% 9.0%

1,167,433

1,225,805

100.0% 5.0%

100.0% 5.0%

1st Subsequent Year (2018-19)

2nd Subsequent Year (2019-20)

Classified (Non-management) Prior Year Settlements Negotiated Since Budget Adoption Are any new costs negotiated since budget adoption for prior year settlements included in the interim? If Yes, amount of new costs included in the interim and MYPs If Yes, explain the nature of the new costs:

Classified (Non-management) Step and Column Adjustments 1. 2. 3.

Are step & column adjustments included in the interim and MYPs? Cost of step & column adjustments Percent change in step & column over prior year

Classified (Non-management) Attrition (layoffs and retirements) 1.

Are savings from attrition included in the interim and MYPs?

2.

Are additional H&W benefits for those laid-off or retired employees included in the interim and MYPs?

No

Current Year (2017-18) Yes

Yes 30,510

Yes 37,232

37,664

1.0%

1.2%

1.2%

Current Year (2017-18)

1st Subsequent Year (2018-19)

2nd Subsequent Year (2019-20)

Yes

Yes

Yes

Yes

Yes

Yes

Classified (Non-management) - Other List other significant contract changes that have occurred since budget adoption and the cost impact of each (i.e., hours of employment, leave of absence, bonuses, etc.):

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2017-18 First Interim General Fund School District Criteria and Standards Review

Gonzales Unified Monterey County

27 75473 0000000 Form 01CSI

S8C. Cost Analysis of District's Labor Agreements - Management/Supervisor/Confidential Employees

DATA ENTRY: Click the appropriate Yes or No button for "Status of Management/Supervisor/Confidential Labor Agreements as of the Previous Reporting Period." There are no extractions in this section. Status of Management/Supervisor/Confidential Labor Agreements as of the Previous Reporting Period Were all managerial/confidential labor negotiations settled as of budget adoption? n/a If Yes or n/a, complete number of FTEs, then skip to S9. If No, continue with section S8C. Management/Supervisor/Confidential Salary and Benefit Negotiations Prior Year (2nd Interim) (2016-17) Number of management, supervisor, and confidential FTE positions 1a.

Current Year (2017-18)

32.3

1st Subsequent Year (2018-19) 31.6

Have any salary and benefit negotiations been settled since budget adoption? If Yes, complete question 2.

2nd Subsequent Year (2019-20) 29.6

29.6

n/a

If No, complete questions 3 and 4. 1b.

Are any salary and benefit negotiations still unsettled? If Yes, complete questions 3 and 4.

Negotiations Settled Since Budget Adoption 2. Salary settlement:

n/a

Current Year (2017-18)

1st Subsequent Year (2018-19)

2nd Subsequent Year (2019-20)

Current Year (2017-18)

1st Subsequent Year (2018-19)

2nd Subsequent Year (2019-20)

Current Year (2017-18)

1st Subsequent Year (2018-19)

2nd Subsequent Year (2019-20)

Current Year (2017-18)

1st Subsequent Year (2018-19)

2nd Subsequent Year (2019-20)

Current Year (2017-18)

1st Subsequent Year (2018-19)

2nd Subsequent Year (2019-20)

Is the cost of salary settlement included in the interim and multiyear projections (MYPs)? Total cost of salary settlement Change in salary schedule from prior year (may enter text, such as "Reopener") Negotiations Not Settled 3. Cost of a one percent increase in salary and statutory benefits

4.

Amount included for any tentative salary schedule increases

Management/Supervisor/Confidential Health and Welfare (H&W) Benefits 1. 2. 3. 4.

Are costs of H&W benefit changes included in the interim and MYPs? Total cost of H&W benefits Percent of H&W cost paid by employer Percent projected change in H&W cost over prior year

Management/Supervisor/Confidential Step and Column Adjustments 1. 2. 3.

Are step & column adjustments included in the budget and MYPs? Cost of step & column adjustments Percent change in step and column over prior year

Management/Supervisor/Confidential Other Benefits (mileage, bonuses, etc.) 1. 2. 3.

Are costs of other benefits included in the interim and MYPs? Total cost of other benefits Percent change in cost of other benefits over prior year

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2017-18 First Interim General Fund School District Criteria and Standards Review

27 75473 0000000 Form 01CSI

S9. Status of Other Funds Analyze the status of other funds that may have negative fund balances at the end of the current fiscal year. If any other fund has a projected negative fund balance, prepare an interim report and multiyear projection for that fund. Explain plans for how and when the negative fund balance will be addressed.

S9A. Identification of Other Funds with Negative Ending Fund Balances DATA ENTRY: Click the appropriate button in Item 1. If Yes, enter data in Item 2 and provide the reports referenced in Item 1. 1.

Are any funds other than the general fund projected to have a negative fund balance at the end of the current fiscal year?

No

If Yes, prepare and submit to the reviewing agency a report of revenues, expenditures, and changes in fund balance (e.g., an interim fund report) and a multiyear projection report for each fund. 2.

If Yes, identify each fund, by name and number, that is projected to have a negative ending fund balance for the current fiscal year. Provide reasons for the negative balance(s) and explain the plan for how and when the problem(s) will be corrected.

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2017-18 First Interim General Fund School District Criteria and Standards Review

Gonzales Unified Monterey County

27 75473 0000000 Form 01CSI

ADDITIONAL FISCAL INDICATORS The following fiscal indicators are designed to provide additional data for reviewing agencies. A "Yes" answer to any single indicator does not necessarily suggest a cause for concern, but may alert the reviewing agency to the need for additional review. DATA ENTRY: Click the appropriate Yes or No button for items A2 through A9; Item A1 is automatically completed based on data from Criterion 9.

A1.

A2.

Do cash flow projections show that the district will end the current fiscal year with a negative cash balance in the general fund? (Data from Criterion 9B-1, Cash Balance, are used to determine Yes or No)

No

Is the system of personnel position control independent from the payroll system? No

A3.

Is enrollment decreasing in both the prior and current fiscal years? No

A4.

A5.

A6.

A7.

Are new charter schools operating in district boundaries that impact the district's enrollment, either in the prior or current fiscal year?

No

Has the district entered into a bargaining agreement where any of the current or subsequent fiscal years of the agreement would result in salary increases that are expected to exceed the projected state funded cost-of-living adjustment?

No

Does the district provide uncapped (100% employer paid) health benefits for current or retired employees?

Yes

Is the district's financial system independent of the county office system? No

A8.

A9.

Does the district have any reports that indicate fiscal distress pursuant to Education Code Section 42127.6(a)? (If Yes, provide copies to the county office of education.)

No

Have there been personnel changes in the superintendent or chief business official positions within the last 12 months?

No

When providing comments for additional fiscal indicators, please include the item number applicable to each comment. Comments: (optional)

End of School District First Interim Criteria and Standards Review

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: csi (Rev 03/28/2017)

Page 26 of 26

Printed: 12/4/2017 9:27 AM

FORM 01 UNRESTRICTED & RESTRICTED

GENERAL BUDGET

2017-18 First Interim General Fund Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance

Gonzales Unified Monterey County

Description

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 01I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff (E/B) (F)

A. REVENUES 1) LCFF Sources

8010-8099

24,234,607.00

24,234,607.00

8,869,842.88

24,236,858.00

2,251.00

2) Federal Revenue

8100-8299

1,864,748.00

1,864,748.00

251,250.35

2,000,332.00

135,584.00

7.3%

3) Other State Revenue

8300-8599

2,213,921.00

2,213,921.00

290,889.76

2,525,169.00

311,248.00

14.1%

4) Other Local Revenue

8600-8799

1,331,427.00

1,331,427.00

314,095.47

1,442,300.00

110,873.00

8.3%

29,644,703.00

29,644,703.00

9,726,078.46

30,204,659.00

462,988.00

3.5% 0.0%

5) TOTAL, REVENUES

0.0%

B. EXPENDITURES 1) Certificated Salaries

1000-1999

13,348,543.00

13,348,543.00

3,083,759.97

12,885,555.00

2) Classified Salaries

2000-2999

4,599,996.00

4,599,996.00

1,335,601.31

4,599,310.00

686.00

3) Employee Benefits

3000-3999

7,766,476.00

7,766,476.00

1,723,315.45

7,635,938.00

130,538.00

4) Books and Supplies

4000-4999

2,421,948.00

2,421,948.00

476,636.17

3,179,559.00

(757,611.00)

5) Services and Other Operating Expenditures

5000-5999

2,544,948.00

2,544,948.00

627,916.52

3,028,220.00

(483,272.00)

-19.0%

6) Capital Outlay

6000-6999

872,000.00

872,000.00

304,072.87

2,029,763.00

(1,157,763.00)

-132.8%

7) Other Outgo (excluding Transfers of Indirect Costs)

7100-7299 7400-7499

1,434,579.00

1,434,579.00

332,959.62

1,431,430.00

8) Other Outgo - Transfers of Indirect Costs

7300-7399

9) TOTAL, EXPENDITURES C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)

(96,811.00)

(96,811.00)

(17,842.37)

(117,080.00)

32,891,679.00

32,891,679.00

7,866,419.54

34,672,695.00

(3,246,976.00)

(3,246,976.00)

1,859,658.92

(4,468,036.00)

1.7% -31.3%

3,149.00

0.2%

20,269.00

-20.9%

0.00

0.0%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In

8900-8929

0.00

0.00

0.00

0.00

b) Transfers Out

7600-7629

276,467.00

276,467.00

0.00

577,632.00

8930-8979

0.00

0.00

0.00

0.00

0.00

0.0%

7630-7699

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.0%

2) Other Sources/Uses a) Sources b) Uses 3) Contributions 4) TOTAL, OTHER FINANCING SOURCES/USES

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 03/20/2017)

8980-8999

0.00 (276,467.00)

Page 1

(276,467.00)

0.00

(301,165.00)

-108.9%

(577,632.00)

Printed: 12/4/2017 9:01 AM

2017-18 First Interim General Fund Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance

Gonzales Unified Monterey County

Description

Resource Codes

Object Codes

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 01I

Actuals To Date (C) 1,859,658.92

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff (E/B) (F)

(3,523,443.00)

(3,523,443.00)

(5,045,668.00)

9791

9,598,030.00

9,598,030.00

11,590,018.00

1,991,988.00

20.8%

9793

0.00

0.00

0.00

0.00

0.0%

9,598,030.00

9,598,030.00

11,590,018.00 0.00

0.0%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited b) Audit Adjustments c) As of July 1 - Audited (F1a + F1b) d) Other Restatements

9795

e) Adjusted Beginning Balance (F1c + F1d) 2) Ending Balance, June 30 (E + F1e) Components of Ending Fund Balance a) Nonspendable Revolving Cash

0.00

0.00

0.00

9,598,030.00

9,598,030.00

11,590,018.00

6,074,587.00

6,074,587.00

6,544,350.00

5,000.00

9711

5,000.00

5,000.00

Stores

9712

0.00

0.00

0.00

Prepaid Expenditures

9713

1,071.00

1,071.00

1,094.00

All Others

9719

0.00

0.00

0.00

b) Restricted

9740

611,644.00

611,644.00

733,663.00

c) Committed Stabilization Arrangements

9750

0.00

0.00

0.00

9760

0.00

0.00

0.00

9780

2,969,968.00

2,969,968.00

1,057,510.00

Other Commitments d) Assigned Other Assignments e) Unassigned/Unappropriated Reserve for Economic Uncertainties

9789

995,044.00

995,044.00

1,057,510.00

Unassigned/Unappropriated Amount

9790

1,491,860.00

1,491,860.00

3,689,573.00

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 03/20/2017)

Page 2

Printed: 12/4/2017 9:01 AM

2017-18 First Interim General Fund Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance

Gonzales Unified Monterey County

Description

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 01I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff (E/B) (F)

LCFF SOURCES Principal Apportionment State Aid - Current Year

8011

13,983,803.00

13,983,803.00

7,798,160.00

12,654,931.00

(1,328,872.00)

-9.5%

Education Protection Account State Aid - Current Year

8012

3,158,221.00

3,158,221.00

797,812.00

3,131,569.00

(26,652.00)

-0.8%

State Aid - Prior Years

8019

0.00

0.00

0.00

0.00

0.00

0.0%

8021

37,762.00

37,762.00

0.00

38,308.00

546.00

1.4%

Timber Yield Tax

8022

0.00

0.00

0.00

0.00

0.00

0.0%

Other Subventions/In-Lieu Taxes

8029

0.00

0.00

0.00

0.00

0.00

0.0%

County & District Taxes Secured Roll Taxes

8041

6,362,304.00

6,362,304.00

0.00

7,165,223.00

802,919.00

12.6%

Unsecured Roll Taxes

8042

252,871.00

252,871.00

258,531.56

265,522.00

12,651.00

5.0%

Prior Years' Taxes

8043

42,129.00

42,129.00

12,836.65

56,978.00

14,849.00

35.2%

Supplemental Taxes

8044

130,176.00

130,176.00

0.00

152,348.00

22,172.00

17.0%

Education Revenue Augmentation Fund (ERAF)

8045

121,980.00

121,980.00

0.00

449,227.00

327,247.00

268.3%

Community Redevelopment Funds (SB 617/699/1992)

8047

146,074.00

146,074.00

0.00

314,827.00

168,753.00

115.5%

Penalties and Interest from Delinquent Taxes

8048

2,502.67

7,925.00

8,638.00

-1211.5%

Tax Relief Subventions Homeowners' Exemptions

Miscellaneous Funds (EC 41604) Royalties and Bonuses

(713.00)

(713.00)

8081

0.00

0.00

0.00

0.00

0.00

0.0%

Other In-Lieu Taxes

8082

0.00

0.00

0.00

0.00

0.00

0.0%

Less: Non-LCFF (50%) Adjustment

8089

0.00

0.00

0.00

0.00

0.00

0.0%

24,234,607.00

24,234,607.00

8,869,842.88

24,236,858.00

2,251.00

0.0%

Subtotal, LCFF Sources LCFF Transfers Unrestricted LCFF Transfers - Current Year

0000

8091

0.00

0.00

0.00

0.00

0.00

0.0%

All Other LCFF Transfers - Current Year

All Other

8091

0.00

0.00

0.00

0.00

0.00

0.0%

8096

0.00

0.00

0.00

0.00

0.00

0.0%

Transfers to Charter Schools in Lieu of Property Taxes Property Taxes Transfers

8097

0.00

0.00

0.00

0.00

0.00

0.0%

LCFF/Revenue Limit Transfers - Prior Years

8099

0.00

0.00

0.00

0.00

0.00

0.0%

24,234,607.00

24,234,607.00

8,869,842.88

24,236,858.00

2,251.00

0.0%

TOTAL, LCFF SOURCES FEDERAL REVENUE Maintenance and Operations

8110

0.00

0.00

0.00

0.00

0.00

0.0%

Special Education Entitlement

8181

338,552.00

338,552.00

0.00

338,552.00

0.00

0.0%

Special Education Discretionary Grants

8182

0.00

0.00

0.00

0.00

0.00

0.0%

Child Nutrition Programs

8220

0.00

0.00

0.00

0.00

0.00

0.0%

Donated Food Commodities

8221

0.00

0.00

0.00

0.00

0.00

0.0%

Forest Reserve Funds

8260

0.00

0.00

0.00

0.00

0.00

0.0%

Flood Control Funds

8270

0.00

0.00

0.00

0.00

0.00

0.0%

Wildlife Reserve Funds

8280

0.00

0.00

0.00

0.00

0.00

0.0%

FEMA

8281

0.00

0.00

0.00

0.00

0.00

0.0%

Interagency Contracts Between LEAs

8285

0.00

0.00

0.00

0.00

0.00

0.0%

Pass-Through Revenues from Federal Sources

8287

0.00

0.00

0.00

0.00

0.00

0.0%

Title I, Part A, Basic

3010

8290

690,315.00

690,315.00

154,310.67

785,217.00

94,902.00

13.7%

Title I, Part D, Local Delinquent Programs

3025

8290

0.00

0.00

0.00

0.00

Title II, Part A, Educator Quality

4035

8290

113,709.00

113,709.00

4,900.25

83,543.00

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 03/20/2017)

Page 3

0.00 (30,166.00)

0.0% -26.5%

Printed: 12/4/2017 9:01 AM

2017-18 First Interim General Fund Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance

Gonzales Unified Monterey County

Board Approved Operating Budget (B)

Difference (Col B & D) (E)

% Diff (E/B) (F)

Resource Codes

Title III, Part A, Immigrant Education Program

4201

8290

2,908.00

2,908.00

1,563.15

2,565.00

Title III, Part A, English Learner Program

4203

8290

110,550.00

110,550.00

28,766.02

136,529.00

25,979.00

23.5%

4610 3012-3020, 30303199, 4036-4126, 5510

8290

0.00

0.00

0.00

0.00

0.00

0.0%

8290

573,689.00

573,689.00

0.00

573,689.00

0.00

0.0%

3500-3599

8290

19,361.00

19,361.00

0.00

19,361.00

0.00

0.0%

All Other

8290

Title V, Part B, Public Charter Schools Grant Program (PCSGP) (NCLB)

Other NCLB / Every Student Succeeds Act Career and Technical Education All Other Federal Revenue TOTAL, FEDERAL REVENUE

Actuals To Date (C)

Projected Year Totals (D)

Object Codes

Description

Original Budget (A)

27 75473 0000000 Form 01I

(343.00)

-11.8%

15,664.00

15,664.00

61,710.26

60,876.00

45,212.00

288.6%

1,864,748.00

1,864,748.00

251,250.35

2,000,332.00

135,584.00

7.3%

OTHER STATE REVENUE Other State Apportionments ROC/P Entitlement Prior Years Special Education Master Plan Current Year Prior Years

6360

8319

0.00

0.00

0.00

0.00

0.00

0.0%

6500

8311

0.00

0.00

0.00

0.00

0.00

0.0%

6500

8319

0.00

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

0.0%

All Other State Apportionments - Prior Years

All Other

8319

0.00

0.00

0.00

0.00

0.00

0.0%

Child Nutrition Programs

8520

0.00

0.00

0.00

0.00

0.00

0.0%

Mandated Costs Reimbursements

8550

85,987.00

85,987.00

0.00

428,029.00

342,042.00

397.8%

Lottery - Unrestricted and Instructional Materia

8560

452,386.00

452,386.00

16,550.61

472,125.00

19,739.00

4.4%

Homeowners' Exemptions

8575

0.00

0.00

0.00

0.00

0.00

0.0%

Other Subventions/In-Lieu Taxes

8576

0.00

0.00

0.00

0.00

0.00

0.0%

8587

0.00

0.00

0.00

0.00

0.00

0.0%

Tax Relief Subventions Restricted Levies - Other

Pass-Through Revenues from State Sources After School Education and Safety (ASES)

6010

8590

202,291.00

202,291.00

0.00

220,902.00

18,611.00

9.2%

Charter School Facility Grant

6030

8590

0.00

0.00

0.00

0.00

0.00

0.0%

6387

8590

196,612.00

196,612.00

263,827.61

263,827.00

67,215.00

34.2%

6650, 6690

8590

0.00

0.00

0.00

0.00

0.00

0.0%

Career Technical Education Incentive Grant Program Drug/Alcohol/Tobacco Funds California Clean Energy Jobs Act

6230

8590

196,183.00

196,183.00

0.00

143,321.00

Specialized Secondary

7370

8590

0.00

0.00

0.00

0.00

0.00

0.0%

American Indian Early Childhood Education

7210

8590

0.00

0.00

0.00

0.00

0.00

0.0%

Quality Education Investment Act

7400

8590

0.00

0.00

0.00

0.00

0.00

0.0%

Common Core State Standards Implementation

7405

8590

0.00

0.00

0.00

0.00

0.00

0.0%

All Other

8590

1,080,462.00

1,080,462.00

10,511.54

996,965.00

2,213,921.00

2,213,921.00

290,889.76

2,525,169.00

All Other State Revenue TOTAL, OTHER STATE REVENUE

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 03/20/2017)

Page 4

(52,862.00)

-26.9%

(83,497.00)

-7.7%

311,248.00

14.1%

Printed: 12/4/2017 9:01 AM

2017-18 First Interim General Fund Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance

Gonzales Unified Monterey County

Description

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 01I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff (E/B) (F)

OTHER LOCAL REVENUE Other Local Revenue County and District Taxes Other Restricted Levies Secured Roll Unsecured Roll

8615

0.00

0.00

0.00

0.00

0.00

0.0%

8616

0.00

0.00

0.00

0.00

0.00

0.0%

Prior Years' Taxes

8617

0.00

0.00

0.00

0.00

0.00

0.0%

Supplemental Taxes

8618

0.00

0.00

0.00

0.00

0.00

0.0%

Non-Ad Valorem Taxes Parcel Taxes

8621

0.00

0.00

0.00

0.00

0.00

0.0%

8622

0.00

0.00

0.00

0.00

0.00

0.0%

Community Redevelopment Funds Not Subject to LCFF Deduction

Other

8625

124,961.00

124,961.00

0.00

124,961.00

0.00

0.0%

Penalties and Interest from Delinquent Non-LCFF Taxes

8629

0.00

0.00

0.00

0.00

0.00

0.0%

Sales Sale of Equipment/Supplies

8631

0.00

0.00

1,458.00

1,458.00

1,458.00

New

Sale of Publications

8632

0.00

0.00

0.00

0.00

0.00

0.0%

Food Service Sales

8634

0.00

0.00

0.00

0.00

0.00

0.0%

8639

0.00

0.00

0.00

0.00

Leases and Rentals

All Other Sales

8650

23,641.00

23,641.00

1.00

7,801.00

0.00

Interest

8660

100,000.00

100,000.00

42,567.71

100,000.00

0.00

0.0%

Net Increase (Decrease) in the Fair Value of Investments

8662

0.00

0.00

0.00

0.00

0.00

0.0%

Fees and Contracts Adult Education Fees

(15,840.00)

0.0% -67.0%

8671

0.00

0.00

0.00

0.00

0.00

0.0%

Non-Resident Students

8672

0.00

0.00

0.00

0.00

0.00

0.0%

Transportation Fees From Individuals

8675

6,215.00

6,215.00

5,204.00

6,215.00

0.00

0.0%

Interagency Services

8677

22,127.00

22,127.00

0.00

36,864.00

14,737.00

66.6%

Mitigation/Developer Fees

8681

0.00

0.00

0.00

0.00

0.00

0.0%

All Other Fees and Contracts

8689

0.00

0.00

0.00

0.00

0.00

0.0%

Plus: Misc Funds Non-LCFF (50%) Adjustment

8691

0.00

0.00

0.00

0.00

0.00

0.0%

Pass-Through Revenues From Local Sources

8697

0.00

0.00

0.00

0.00

0.00

0.0%

All Other Local Revenue

8699

133,809.00

133,809.00

88,421.38

236,348.00

102,539.00

76.6%

8710

0.00

0.00

0.00

0.00

0.00

0.0%

8781-8783

0.00

0.00

0.00

0.00

0.00

0.0%

Other Local Revenue

Tuition All Other Transfers In Transfers Of Apportionments Special Education SELPA Transfers From Districts or Charter Schools

6500

8791

0.00

0.00

0.00

0.00

0.00

0.0%

From County Offices

6500

8792

920,674.00

920,674.00

176,443.38

928,653.00

7,979.00

0.9%

From JPAs

6500

8793

0.00

0.00

0.00

0.00

0.00

0.0%

ROC/P Transfers From Districts or Charter Schools

6360

8791

0.00

0.00

0.00

0.00

0.00

0.0%

From County Offices

6360

8792

0.00

0.00

0.00

0.00

0.00

0.0%

From JPAs

6360

8793

0.00

0.00

0.00

0.00

0.00

0.0%

Other Transfers of Apportionments From Districts or Charter Schools

All Other

8791

0.00

0.00

0.00

0.00

0.00

0.0%

From County Offices

All Other

8792

0.00

0.00

0.00

0.00

0.00

0.0%

From JPAs

All Other

8793

0.00

0.00

0.00

0.00

0.00

0.0%

8799

0.00

0.00

0.00

0.00

0.00

0.0%

1,331,427.00

1,331,427.00

314,095.47

1,442,300.00

110,873.00

8.3%

29,644,703.00

29,644,703.00

9,726,078.46

30,204,659.00

559,956.00

1.9%

All Other Transfers In from All Others TOTAL, OTHER LOCAL REVENUE TOTAL, REVENUES

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 03/20/2017)

Page 5

Printed: 12/4/2017 9:01 AM

2017-18 First Interim General Fund Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance

Gonzales Unified Monterey County

Description

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 01I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff (E/B) (F)

CERTIFICATED SALARIES Certificated Teachers' Salaries

1100

Certificated Pupil Support Salaries

1200

Certificated Supervisors' and Administrators' Salaries

1300

Other Certificated Salaries

1900

9,678,457.00

76,221.00

0.8%

216,310.50

804,136.00

93,670.00

10.4%

500,670.37

1,614,710.00

71,812.00

4.3%

1,009,537.00

213,572.44

788,252.00

221,285.00

21.9%

13,348,543.00

13,348,543.00

3,083,759.97

12,885,555.00

462,988.00

3.5%

2100

930,773.00

930,773.00

210,330.70

1,002,994.00

(72,221.00)

-7.8%

Classified Support Salaries

2200

1,518,187.00

1,518,187.00

493,356.15

1,588,065.00

(69,878.00)

-4.6%

Classified Supervisors' and Administrators' Salaries

2300

544,906.00

544,906.00

182,658.76

548,134.00

(3,228.00)

-0.6%

Clerical, Technical and Office Salaries

2400

1,152,817.00

1,152,817.00

364,525.00

1,167,859.00

(15,042.00)

-1.3%

Other Classified Salaries

2900

TOTAL, CERTIFICATED SALARIES

9,754,678.00

9,754,678.00

2,153,206.66

897,806.00

897,806.00

1,686,522.00

1,686,522.00

1,009,537.00

CLASSIFIED SALARIES Classified Instructional Salaries

TOTAL, CLASSIFIED SALARIES

453,313.00

453,313.00

84,730.70

292,258.00

161,055.00

35.5%

4,599,996.00

4,599,996.00

1,335,601.31

4,599,310.00

686.00

0.0%

EMPLOYEE BENEFITS STRS

3101-3102

2,854,506.00

2,854,506.00

422,196.67

2,788,118.00

66,388.00

2.3%

PERS

3201-3202

712,712.00

712,712.00

206,596.06

700,509.00

12,203.00

1.7%

OASDI/Medicare/Alternative

3301-3302

545,499.00

545,499.00

147,455.33

532,862.00

12,637.00

2.3%

Health and Welfare Benefits

3401-3402

3,130,501.00

3,130,501.00

801,269.02

3,093,040.00

37,461.00

1.2%

Unemployment Insurance

3501-3502

14,610.00

14,610.00

2,226.85

14,388.00

222.00

1.5%

Workers' Compensation

3601-3602

327,990.00

327,990.00

81,567.78

320,157.00

7,833.00

2.4%

OPEB, Allocated

3701-3702

139,570.00

139,570.00

50,124.01

145,580.00

(6,010.00)

-4.3%

OPEB, Active Employees

3751-3752

0.00

0.00

0.00

0.00

Other Employee Benefits

3901-3902

TOTAL, EMPLOYEE BENEFITS

41,088.00

41,088.00

11,879.73

41,284.00

7,766,476.00

7,766,476.00

1,723,315.45

7,635,938.00

0.00 (196.00) 130,538.00

0.0% -0.5% 1.7%

BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials

4100

427,969.00

427,969.00

180,097.18

506,235.00

Books and Other Reference Materials

4200

11,946.00

11,946.00

456.62

11,946.00

Materials and Supplies

4300

1,007,601.00

1,007,601.00

212,091.43

1,378,516.00

(370,915.00)

-36.8%

Noncapitalized Equipment

4400

974,432.00

974,432.00

83,990.94

1,282,862.00

(308,430.00)

-31.7%

Food

4700

0.00

0.00

0.00

0.00

2,421,948.00

2,421,948.00

476,636.17

3,179,559.00

TOTAL, BOOKS AND SUPPLIES

(78,266.00) 0.00

0.00 (757,611.00)

-18.3% 0.0%

0.0% -31.3%

SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services

5100

0.00

0.00

0.00

0.00

Travel and Conferences

5200

165,983.00

165,983.00

66,016.32

263,357.00

Dues and Memberships

5300

16,884.00

16,884.00

13,361.00

16,884.00

Insurance

0.00 (97,374.00) 0.00

0.0%

5400-5450

187,573.00

187,573.00

179,954.00

187,573.00

Operations and Housekeeping Services

5500

342,600.00

342,600.00

90,045.16

344,000.00

(1,400.00)

-0.4%

Rentals, Leases, Repairs, and Noncapitalized Improvements

5600

233,400.00

233,400.00

46,149.25

231,374.00

2,026.00

0.9%

Transfers of Direct Costs

5710

0.00

337.84

Transfers of Direct Costs - Interfund

5750

0.00 (2,540.00)

(2,540.00)

0.00

0.00 (1,882.00)

Professional/Consulting Services and Operating Expenditures

5800

1,529,329.00

1,529,329.00

217,560.82

1,915,195.00

Communications

5900

71,719.00

71,719.00

14,492.13

71,719.00

2,544,948.00

2,544,948.00

627,916.52

3,028,220.00

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 03/20/2017)

Page 6

0.00

0.0% -58.7%

0.00

0.0%

0.0%

(658.00)

25.9%

(385,866.00)

-25.2%

0.00 (483,272.00)

0.0% -19.0%

Printed: 12/4/2017 9:01 AM

2017-18 First Interim General Fund Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance

Gonzales Unified Monterey County

Description

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 01I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff (E/B) (F)

CAPITAL OUTLAY Land

6100

Land Improvements

6170

0.00

0.00

0.00

0.00

Buildings and Improvements of Buildings

6200

794,500.00

794,500.00

249,472.87

1,794,500.00

Books and Media for New School Libraries or Major Expansion of School Libraries

6300

0.00

0.00

0.00

0.00

Equipment

6400

0.00

0.00

0.00

130,663.00

Equipment Replacement

6500

0.00

0.00

0.00

0.00

872,000.00

872,000.00

304,072.87

2,029,763.00

7110

0.00

0.00

0.00

0.00

0.00

0.0%

State Special Schools

7130

0.00

0.00

0.00

0.00

0.00

0.0%

Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools

7141

245,278.00

245,278.00

0.00

242,129.00

3,149.00

1.3%

Payments to County Offices

7142

1,189,301.00

1,189,301.00

332,959.62

1,189,301.00

0.00

0.0%

Payments to JPAs

7143

0.00

0.00

0.00

0.00

0.00

0.0%

7211

0.00

0.00

0.00

0.00

0.00

0.0%

To County Offices

7212

0.00

0.00

0.00

0.00

0.00

0.0%

To JPAs

7213

0.00

0.00

0.00

0.00

0.00

0.0%

7221

0.00

0.00

0.00

0.00

0.00

0.0%

TOTAL, CAPITAL OUTLAY

77,500.00

77,500.00

54,600.00

104,600.00

(27,100.00) 0.00 (1,000,000.00) 0.00 (130,663.00) 0.00 (1,157,763.00)

-35.0% 0.0% -125.9% 0.0% New 0.0% -132.8%

OTHER OUTGO (excluding Transfers of Indirect Costs) Tuition Tuition for Instruction Under Interdistrict Attendance Agreements

Transfers of Pass-Through Revenues To Districts or Charter Schools

Special Education SELPA Transfers of Apportionments To Districts or Charter Schools 6500 To County Offices

6500

7222

0.00

0.00

0.00

0.00

0.00

0.0%

To JPAs

6500

7223

0.00

0.00

0.00

0.00

0.00

0.0%

6360

7221

0.00

0.00

0.00

0.00

0.00

0.0%

To County Offices

6360

7222

0.00

0.00

0.00

0.00

0.00

0.0%

To JPAs

6360

7223

0.00

0.00

0.00

0.00

0.00

0.0%

All Other

7221-7223

0.00

0.00

0.00

0.00

0.00

0.0%

ROC/P Transfers of Apportionments To Districts or Charter Schools

Other Transfers of Apportionments All Other Transfers

7281-7283

0.00

0.00

0.00

0.00

0.00

0.0%

All Other Transfers Out to All Others

7299

0.00

0.00

0.00

0.00

0.00

0.0%

Debt Service Debt Service - Interest

7438

0.00

0.00

0.00

0.00

0.00

0.0%

Other Debt Service - Principal

7439

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

0.00

0.00

0.00

0.00

0.00

0.0%

1,434,579.00

1,434,579.00

332,959.62

1,431,430.00

3,149.00

0.2%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs

7310

Transfers of Indirect Costs - Interfund

7350

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS TOTAL, EXPENDITURES

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 03/20/2017)

0.00

0.00

0.00

0.00

(96,811.00)

(96,811.00)

(17,842.37)

(117,080.00)

20,269.00

-20.9%

(96,811.00)

(96,811.00)

(17,842.37)

(117,080.00)

20,269.00

-20.9%

32,891,679.00

Page 7

32,891,679.00

7,866,419.54

34,672,695.00

(1,781,016.00)

-5.4%

Printed: 12/4/2017 9:01 AM

2017-18 First Interim General Fund Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance

Gonzales Unified Monterey County

Description

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 01I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff (E/B) (F)

INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: Special Reserve Fund

8912

0.00

0.00

0.00

0.00

0.00

0.0%

From: Bond Interest and Redemption Fund

8914

0.00

0.00

0.00

0.00

0.00

0.0%

Other Authorized Interfund Transfers In

8919

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

(a) TOTAL, INTERFUND TRANSFERS IN INTERFUND TRANSFERS OUT To: Child Development Fund

7611

39,339.00

39,339.00

0.00

39,339.00

0.00

0.0%

To: Special Reserve Fund

7612

0.00

0.00

0.00

0.00

0.00

0.0%

To: State School Building Fund/ County School Facilities Fund

7613

0.00

0.00

0.00

0.00

0.00

0.0%

To: Cafeteria Fund

7616

0.00

0.00

0.00

166,202.00

(166,202.00)

Other Authorized Interfund Transfers Out

7619

237,128.00

237,128.00

0.00

372,091.00

(134,963.00)

-56.9%

276,467.00

276,467.00

0.00

577,632.00

(301,165.00)

-108.9%

8931

0.00

0.00

0.00

0.00

0.00

0.0%

8953

0.00

0.00

0.00

0.00

0.00

0.0%

8965

0.00

0.00

0.00

0.00

0.00

0.0%

8971

0.00

0.00

0.00

0.00

0.00

0.0%

Proceeds from Capital Leases

8972

0.00

0.00

0.00

0.00

0.00

0.0%

Proceeds from Lease Revenue Bonds

8973

0.00

0.00

0.00

0.00

0.00

0.0%

8979

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

(b) TOTAL, INTERFUND TRANSFERS OUT

New

OTHER SOURCES/USES SOURCES State Apportionments Emergency Apportionments Proceeds Proceeds from Sale/LeasePurchase of Land/Buildings Other Sources Transfers from Funds of Lapsed/Reorganized LEAs Long-Term Debt Proceeds Proceeds from Certificates of Participation

All Other Financing Sources (c) TOTAL, SOURCES USES Transfers of Funds from Lapsed/Reorganized LEAs

7651

0.00

0.00

0.00

0.00

0.00

0.0%

All Other Financing Uses

7699

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.0%

301,165.00

108.9%

(d) TOTAL, USES CONTRIBUTIONS Contributions from Unrestricted Revenues

8980

0.00

0.00

0.00

0.00

Contributions from Restricted Revenues

8990

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

(e) TOTAL, CONTRIBUTIONS TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e)

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 03/20/2017)

(276,467.00)

Page 8

(276,467.00)

0.00

(577,632.00)

Printed: 12/4/2017 9:01 AM

2017-18 First Interim General Fund Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance

Gonzales Unified Monterey County

Description

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 01I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff (E/B) (F)

A. REVENUES 1) LCFF Sources

8010-8099

2) Federal Revenue

8100-8299

0.00

0.00

900.24

900.00

900.00

New

3) Other State Revenue

8300-8599

430,662.00

430,662.00

17,812.63

795,657.00

364,995.00

84.8%

4) Other Local Revenue

8600-8799

364,792.00

364,792.00

110,344.85

378,682.00

13,890.00

3.8%

25,030,061.00

25,030,061.00

8,998,900.60

25,412,097.00

461,406.00

4.1% 0.7%

5) TOTAL, REVENUES

24,234,607.00

24,234,607.00

8,869,842.88

24,236,858.00

2,251.00

0.0%

B. EXPENDITURES 1) Certificated Salaries

1000-1999

11,350,425.00

11,350,425.00

2,568,560.40

10,889,019.00

2) Classified Salaries

2000-2999

3,650,468.00

3,650,468.00

1,083,925.52

3,624,446.00

26,022.00

3) Employee Benefits

3000-3999

5,565,658.00

5,565,658.00

1,410,408.50

5,431,011.00

134,647.00

4) Books and Supplies

4000-4999

1,964,035.00

1,964,035.00

217,804.30

2,395,008.00

(430,973.00)

5) Services and Other Operating Expenditures

5000-5999

1,690,337.00

1,690,337.00

518,844.96

1,995,234.00

(304,897.00)

-18.0%

6) Capital Outlay

6000-6999

872,000.00

872,000.00

304,072.87

1,999,100.00

(1,127,100.00)

-129.3%

7) Other Outgo (excluding Transfers of Indirect Costs)

7100-7299 7400-7499

137,886.00

137,886.00

65,516.00

137,886.00

8) Other Outgo - Transfers of Indirect Costs

7300-7399

(316,653.00)

(316,653.00)

(81,322.05)

(361,141.00)

9) TOTAL, EXPENDITURES C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)

24,914,156.00

24,914,156.00

6,087,810.50

115,905.00

115,905.00

2,911,090.10

2.4% -21.9%

0.00

0.0%

44,488.00

-14.0%

0.00

0.0%

26,110,563.00

(698,466.00)

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In

8900-8929

0.00

0.00

0.00

0.00

b) Transfers Out

7600-7629

237,128.00

237,128.00

0.00

538,293.00

8930-8979

0.00

0.00

0.00

0.00

0.00

0.0%

7630-7699

0.00

0.00

0.00

0.00

0.00

0.0%

2) Other Sources/Uses a) Sources b) Uses 3) Contributions 4) TOTAL, OTHER FINANCING SOURCES/USES

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 06/08/2017)

8980-8999

(3,334,157.00)

(3,334,157.00)

0.00

(3,452,187.00)

(3,571,285.00)

(3,571,285.00)

0.00

(3,990,480.00)

Page 1

(301,165.00)

(118,030.00)

-127.0%

3.5%

Printed: 12/4/2017 9:02 AM

2017-18 First Interim General Fund Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance

Gonzales Unified Monterey County

Description

Resource Codes

Object Codes

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 01I

Actuals To Date (C) 2,911,090.10

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff (E/B) (F)

(3,455,380.00)

(3,455,380.00)

(4,688,946.00)

9791

8,918,323.00

8,918,323.00

10,499,633.00

1,581,310.00

17.7%

9793

0.00

0.00

0.00

0.00

0.0%

8,918,323.00

8,918,323.00

10,499,633.00 0.00

0.0%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited b) Audit Adjustments c) As of July 1 - Audited (F1a + F1b) d) Other Restatements

9795

e) Adjusted Beginning Balance (F1c + F1d) 2) Ending Balance, June 30 (E + F1e) Components of Ending Fund Balance a) Nonspendable Revolving Cash

0.00

0.00

0.00

8,918,323.00

8,918,323.00

10,499,633.00

5,462,943.00

5,462,943.00

5,810,687.00

5,000.00

9711

5,000.00

5,000.00

Stores

9712

0.00

0.00

0.00

Prepaid Expenditures

9713

1,071.00

1,071.00

1,094.00

All Others

9719

0.00

0.00

0.00

b) Restricted

9740

0.00

0.00

0.00

c) Committed Stabilization Arrangements

9750

0.00

0.00

0.00

9760

0.00

0.00

0.00

9780

2,969,968.00

2,969,968.00

1,057,510.00

Other Commitments d) Assigned Other Assignments e) Unassigned/Unappropriated Reserve for Economic Uncertainties

9789

995,044.00

995,044.00

1,057,510.00

Unassigned/Unappropriated Amount

9790

1,491,860.00

1,491,860.00

3,689,573.00

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 06/08/2017)

Page 2

Printed: 12/4/2017 9:02 AM

2017-18 First Interim General Fund Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance

Gonzales Unified Monterey County

Description

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 01I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff (E/B) (F)

LCFF SOURCES Principal Apportionment State Aid - Current Year

8011

13,983,803.00

13,983,803.00

7,798,160.00

12,654,931.00

(1,328,872.00)

-9.5%

Education Protection Account State Aid - Current Year

8012

3,158,221.00

3,158,221.00

797,812.00

3,131,569.00

(26,652.00)

-0.8%

State Aid - Prior Years

8019

0.00

0.00

0.00

0.00

0.00

0.0%

8021

37,762.00

37,762.00

0.00

38,308.00

546.00

1.4%

Timber Yield Tax

8022

0.00

0.00

0.00

0.00

0.00

0.0%

Other Subventions/In-Lieu Taxes

8029

0.00

0.00

0.00

0.00

0.00

0.0%

County & District Taxes Secured Roll Taxes

8041

6,362,304.00

6,362,304.00

0.00

7,165,223.00

802,919.00

12.6%

Unsecured Roll Taxes

8042

252,871.00

252,871.00

258,531.56

265,522.00

12,651.00

5.0%

Prior Years' Taxes

8043

42,129.00

42,129.00

12,836.65

56,978.00

14,849.00

35.2%

Supplemental Taxes

8044

130,176.00

130,176.00

0.00

152,348.00

22,172.00

17.0%

Education Revenue Augmentation Fund (ERAF)

8045

121,980.00

121,980.00

0.00

449,227.00

327,247.00

268.3%

Community Redevelopment Funds (SB 617/699/1992)

8047

146,074.00

146,074.00

0.00

314,827.00

168,753.00

115.5%

Penalties and Interest from Delinquent Taxes

8048

2,502.67

7,925.00

8,638.00

-1211.5%

Tax Relief Subventions Homeowners' Exemptions

Miscellaneous Funds (EC 41604) Royalties and Bonuses

(713.00)

(713.00)

8081

0.00

0.00

0.00

0.00

0.00

0.0%

Other In-Lieu Taxes

8082

0.00

0.00

0.00

0.00

0.00

0.0%

Less: Non-LCFF (50%) Adjustment

8089

0.00

0.00

0.00

0.00

0.00

0.0%

24,234,607.00

24,234,607.00

8,869,842.88

24,236,858.00

2,251.00

0.0%

Subtotal, LCFF Sources LCFF Transfers Unrestricted LCFF Transfers - Current Year

0000

8091

0.00

0.00

0.00

0.00

0.00

0.0%

All Other LCFF Transfers - Current Year

All Other

8091

0.00

0.00

0.00

0.00

0.00

0.0%

Transfers to Charter Schools in Lieu of Property Taxes

8096

0.00

0.00

0.00

0.00

0.00

0.0%

Property Taxes Transfers

8097

0.00

0.00

0.00

0.00

0.00

0.0%

LCFF/Revenue Limit Transfers - Prior Years

8099

TOTAL, LCFF SOURCES

0.00

0.00

0.00

0.00

0.00

0.0%

24,234,607.00

24,234,607.00

8,869,842.88

24,236,858.00

2,251.00

0.0%

0.00

0.0%

FEDERAL REVENUE Maintenance and Operations

8110

0.00

0.00

0.00

0.00

Special Education Entitlement

8181

0.00

0.00

0.00

0.00

Special Education Discretionary Grants

8182

0.00

0.00

0.00

0.00

Child Nutrition Programs

8220

0.00

0.00

0.00

0.00

Donated Food Commodities

8221

0.00

0.00

0.00

0.00

Forest Reserve Funds

8260

0.00

0.00

0.00

0.00

0.00

0.0%

Flood Control Funds

8270

0.00

0.00

0.00

0.00

0.00

0.0%

Wildlife Reserve Funds

8280

0.00

0.00

0.00

0.00

0.00

0.0%

FEMA

8281

0.00

0.00

0.00

0.00

0.00

0.0%

Interagency Contracts Between LEAs

8285

0.00

0.00

0.00

0.00

0.00

0.0%

Pass-Through Revenues from Federal Sources

8287

0.00

0.00

0.00

0.00

Title I, Part A, Basic

3010

8290

Title I, Part D, Local Delinquent Programs

3025

8290

Title II, Part A, Educator Quality

4035

8290

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 06/08/2017)

Page 3

Printed: 12/4/2017 9:02 AM

2017-18 First Interim General Fund Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance

Gonzales Unified Monterey County

Resource Codes

Object Codes

Title III, Part A, Immigrant Education Program

4201

8290

Title III, Part A, English Learner Program

4203

8290

4610 3012-3020, 30303199, 4036-4126, 5510

8290

3500-3599

8290

All Other

8290

Description

Title V, Part B, Public Charter Schools Grant Program (PCSGP) (NCLB)

Other NCLB / Every Student Succeeds Act Career and Technical Education All Other Federal Revenue

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 01I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff (E/B) (F)

8290

TOTAL, FEDERAL REVENUE

0.00

0.00

900.24

900.00

900.00

New

0.00

0.00

900.24

900.00

900.00

New

OTHER STATE REVENUE Other State Apportionments ROC/P Entitlement Prior Years

6360

8319

Special Education Master Plan Current Year

6500

8311

6500

8319

All Other State Apportionments - Current Year

Prior Years

All Other

8311

0.00

0.00

0.00

0.00

0.00

0.0%

All Other State Apportionments - Prior Years

All Other

8319

0.00

0.00

0.00

0.00

0.00

0.0%

Child Nutrition Programs

8520

0.00

0.00

0.00

0.00

Mandated Costs Reimbursements

8550

85,987.00

85,987.00

0.00

428,029.00

342,042.00

397.8%

Lottery - Unrestricted and Instructional Materials

8560

344,675.00

344,675.00

7,301.09

357,117.00

12,442.00

3.6%

Homeowners' Exemptions

8575

0.00

0.00

0.00

0.00

Other Subventions/In-Lieu Taxes

8576

0.00

0.00

0.00

0.00

8587

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

10,511.54

10,511.00

10,511.00

New

430,662.00

430,662.00

17,812.63

795,657.00

364,995.00

84.8%

Tax Relief Subventions Restricted Levies - Other

Pass-Through Revenues from State Sources After School Education and Safety (ASES)

6010

8590

Charter School Facility Grant

6030

8590

Career Technical Education Incentive Grant Program Drug/Alcohol/Tobacco Funds

6387

8590

6650, 6690

8590

California Clean Energy Jobs Act

6230

8590

Specialized Secondary

7370

8590

American Indian Early Childhood Education

7210

8590

Quality Education Investment Act

7400

8590

Common Core State Standards Implementation All Other State Revenue TOTAL, OTHER STATE REVENUE

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 06/08/2017)

7405

8590

All Other

8590

Page 4

Printed: 12/4/2017 9:02 AM

2017-18 First Interim General Fund Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance

Gonzales Unified Monterey County

Description

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 01I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff (E/B) (F)

OTHER LOCAL REVENUE Other Local Revenue County and District Taxes Other Restricted Levies Secured Roll

8615

0.00

0.00

0.00

0.00

Unsecured Roll

8616

0.00

0.00

0.00

0.00

Prior Years' Taxes

8617

0.00

0.00

0.00

0.00

Supplemental Taxes

8618

0.00

0.00

0.00

0.00

Non-Ad Valorem Taxes Parcel Taxes

8621

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.0%

8622

0.00

0.00

0.00

0.00

Community Redevelopment Funds Not Subject to LCFF Deduction

Other

8625

124,961.00

124,961.00

0.00

124,961.00

Penalties and Interest from Delinquent Non-LCFF Taxes

8629

0.00

0.00

0.00

0.00

Sales Sale of Equipment/Supplies

8631

0.00

0.00

1,458.00

1,458.00

1,458.00

New

Sale of Publications

8632

0.00

0.00

0.00

0.00

0.00

0.0%

Food Service Sales

8634

0.00

0.00

0.00

0.00

0.00

0.0%

All Other Sales

8639

0.00

0.00

0.00

0.00

0.00

Leases and Rentals

8650

23,641.00

23,641.00

1.00

7,801.00

Interest

8660

100,000.00

100,000.00

42,475.23

100,000.00

0.00

0.0%

Net Increase (Decrease) in the Fair Value of Investments

8662

0.00

0.00

0.00

0.00

0.00

0.0%

Fees and Contracts Adult Education Fees

8671

0.00

0.00

0.00

0.00

0.00

0.0%

(15,840.00)

0.0% -67.0%

Non-Resident Students

8672

0.00

0.00

0.00

0.00

0.00

0.0%

Transportation Fees From Individuals

8675

6,215.00

6,215.00

5,204.00

6,215.00

0.00

0.0%

Interagency Services

8677

0.00

0.00

0.00

0.00

0.00

0.0%

Mitigation/Developer Fees

8681

0.00

0.00

0.00

0.00

0.00

0.0%

All Other Fees and Contracts

8689

0.00

0.00

0.00

0.00

0.00

0.0%

Plus: Misc Funds Non-LCFF (50%) Adjustment

8691

0.00

0.00

0.00

0.00

0.00

0.0%

Pass-Through Revenues From Local Sources

8697

0.00

0.00

0.00

0.00

All Other Local Revenue

8699

109,975.00

109,975.00

61,206.62

138,247.00

28,272.00

25.7%

8710

0.00

0.00

0.00

0.00

0.00

0.0%

8781-8783

0.00

0.00

0.00

0.00

0.00

0.0%

Other Local Revenue

Tuition All Other Transfers In Transfers Of Apportionments Special Education SELPA Transfers From Districts or Charter Schools

6500

8791

From County Offices

6500

8792

From JPAs

6500

8793

ROC/P Transfers From Districts or Charter Schools

6360

8791

From County Offices

6360

8792

From JPAs

6360

8793

From Districts or Charter Schools

All Other

8791

0.00

0.00

0.00

0.00

0.00

0.0%

From County Offices

All Other

8792

0.00

0.00

0.00

0.00

0.00

0.0%

From JPAs

All Other

8793

0.00

0.00

0.00

0.00

0.00

0.0%

8799

0.00

0.00

0.00

0.00

0.00

0.0%

364,792.00

364,792.00

110,344.85

378,682.00

13,890.00

3.8%

25,030,061.00

25,030,061.00

8,998,900.60

25,412,097.00

382,036.00

1.5%

Other Transfers of Apportionments

All Other Transfers In from All Others TOTAL, OTHER LOCAL REVENUE TOTAL, REVENUES

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 06/08/2017)

Page 5

Printed: 12/4/2017 9:02 AM

2017-18 First Interim General Fund Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance

Gonzales Unified Monterey County

Description

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 01I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff (E/B) (F)

Certificated Teachers' Salaries

1100

8,654,622.00

8,654,622.00

1,884,243.49

8,526,766.00

127,856.00

1.5%

Certificated Pupil Support Salaries

1200

401,779.00

401,779.00

76,860.42

356,005.00

45,774.00

11.4%

Certificated Supervisors' and Administrators' Salaries

1300

1,497,094.00

1,497,094.00

446,496.66

1,448,052.00

49,042.00

3.3%

Other Certificated Salaries

1900

796,930.00

796,930.00

160,959.83

558,196.00

238,734.00

30.0%

11,350,425.00

11,350,425.00

2,568,560.40

10,889,019.00

461,406.00

4.1%

(12,332.00)

-6.8%

2,774.00

0.2% -0.6%

TOTAL, CERTIFICATED SALARIES CLASSIFIED SALARIES Classified Instructional Salaries

2100

182,012.00

182,012.00

11,980.65

194,344.00

Classified Support Salaries

2200

1,484,575.00

1,484,575.00

465,924.49

1,481,801.00

Classified Supervisors' and Administrators' Salaries

2300

544,906.00

544,906.00

182,658.76

548,134.00

(3,228.00)

Clerical, Technical and Office Salaries

2400

1,117,603.00

1,117,603.00

352,414.33

1,132,645.00

(15,042.00)

-1.3%

Other Classified Salaries

2900

321,372.00

321,372.00

70,947.29

267,522.00

53,850.00

16.8%

3,650,468.00

3,650,468.00

1,083,925.52

3,624,446.00

26,022.00

0.7%

1,594,148.00

1,594,148.00

350,802.76

1,531,056.00

63,092.00

4.0%

TOTAL, CLASSIFIED SALARIES EMPLOYEE BENEFITS STRS

3101-3102

PERS

3201-3202

565,398.00

565,398.00

169,159.81

555,039.00

10,359.00

1.8%

OASDI/Medicare/Alternative

3301-3302

442,781.00

442,781.00

121,079.63

431,416.00

11,365.00

2.6%

Health and Welfare Benefits

3401-3402

2,503,687.00

2,503,687.00

640,275.23

2,456,724.00

46,963.00

1.9% 1.8%

Unemployment Insurance

3501-3502

13,084.00

13,084.00

1,843.07

12,848.00

236.00

Workers' Compensation

3601-3602

274,180.00

274,180.00

67,515.06

265,905.00

8,275.00

3.0%

OPEB, Allocated

3701-3702

139,570.00

139,570.00

50,124.01

145,580.00

(6,010.00)

-4.3%

OPEB, Active Employees

3751-3752

0.00

0.00

0.00

0.00

0.00

0.0%

Other Employee Benefits

3901-3902

32,810.00

32,810.00

9,608.93

32,443.00

367.00

1.1%

5,565,658.00

5,565,658.00

1,410,408.50

5,431,011.00

134,647.00

2.4%

328,519.00

328,519.00

63,403.09

328,519.00

0.00

0.0%

TOTAL, EMPLOYEE BENEFITS BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials

4100

Books and Other Reference Materials

4200

6,000.00

6,000.00

0.00

6,000.00

Materials and Supplies

4300

658,587.00

658,587.00

127,678.38

868,167.00

(209,580.00)

-31.8%

Noncapitalized Equipment

4400

970,929.00

970,929.00

26,722.83

1,192,322.00

(221,393.00)

-22.8%

Food

4700

TOTAL, BOOKS AND SUPPLIES

0.00

0.00

0.00

0.00

1,964,035.00

1,964,035.00

217,804.30

2,395,008.00

0.00

0.00 (430,973.00)

0.0%

0.0% -21.9%

SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services

5100

0.00

0.00

0.00

0.00

0.00

0.0%

Travel and Conferences

5200

121,250.00

121,250.00

15,175.97

116,250.00

5,000.00

4.1%

Dues and Memberships

5300

16,464.00

16,464.00

13,361.00

16,464.00

0.00

0.0%

5400-5450

186,393.00

186,393.00

178,831.50

186,393.00

0.00

0.0%

Insurance Operations and Housekeeping Services

5500

342,600.00

342,600.00

90,045.16

344,000.00

(1,400.00)

-0.4%

Rentals, Leases, Repairs, and Noncapitalized Improvements

5600

225,851.00

225,851.00

45,887.48

227,197.00

(1,346.00)

-0.6%

Transfers of Direct Costs

5710

(16,638.00)

(16,638.00)

183.55

(17,956.00)

1,318.00

-7.9%

Transfers of Direct Costs - Interfund

5750

(2,540.00)

(2,540.00)

0.00

(1,882.00)

Professional/Consulting Services and Operating Expenditures

5800

745,538.00

745,538.00

160,868.17

1,053,349.00

Communications

5900

71,419.00

71,419.00

14,492.13

71,419.00

1,690,337.00

1,690,337.00

518,844.96

1,995,234.00

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 06/08/2017)

Page 6

(658.00)

25.9%

(307,811.00)

-41.3%

0.00 (304,897.00)

0.0% -18.0%

Printed: 12/4/2017 9:02 AM

2017-18 First Interim General Fund Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance

Gonzales Unified Monterey County

Description

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 01I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff (E/B) (F)

CAPITAL OUTLAY Land

6100

Land Improvements

6170

0.00

0.00

0.00

0.00

Buildings and Improvements of Buildings

6200

794,500.00

794,500.00

249,472.87

1,794,500.00

Books and Media for New School Libraries or Major Expansion of School Libraries

6300

0.00

0.00

0.00

0.00

Equipment

6400

0.00

0.00

0.00

100,000.00

Equipment Replacement

6500

0.00

0.00

0.00

0.00

872,000.00

872,000.00

304,072.87

1,999,100.00

7110

0.00

0.00

0.00

0.00

0.00

0.0%

State Special Schools

7130

0.00

0.00

0.00

0.00

0.00

0.0%

Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools

7141

0.00

0.00

0.00

0.00

0.00

0.0%

Payments to County Offices

7142

137,886.00

137,886.00

65,516.00

137,886.00

0.00

0.0%

Payments to JPAs

7143

0.00

0.00

0.00

0.00

0.00

0.0%

7211

0.00

0.00

0.00

0.00

0.00

0.0%

To County Offices

7212

0.00

0.00

0.00

0.00

0.00

0.0%

To JPAs

7213

0.00

0.00

0.00

0.00

0.00

0.0%

TOTAL, CAPITAL OUTLAY

77,500.00

77,500.00

54,600.00

104,600.00

(27,100.00) 0.00 (1,000,000.00) 0.00 (100,000.00) 0.00 (1,127,100.00)

-35.0% 0.0% -125.9% 0.0% New 0.0% -129.3%

OTHER OUTGO (excluding Transfers of Indirect Costs) Tuition Tuition for Instruction Under Interdistrict Attendance Agreements

Transfers of Pass-Through Revenues To Districts or Charter Schools

Special Education SELPA Transfers of Apportionments To Districts or Charter Schools 6500

7221

To County Offices

6500

7222

To JPAs

6500

7223

6360

7221

To County Offices

6360

7222

To JPAs

6360

7223

All Other

7221-7223

0.00

0.00

0.00

0.00

0.00

0.0%

ROC/P Transfers of Apportionments To Districts or Charter Schools

Other Transfers of Apportionments All Other Transfers

7281-7283

0.00

0.00

0.00

0.00

0.00

0.0%

All Other Transfers Out to All Others

7299

0.00

0.00

0.00

0.00

0.00

0.0%

Debt Service Debt Service - Interest

7438

0.00

0.00

0.00

0.00

0.00

0.0%

Other Debt Service - Principal

7439

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

0.00

0.00

0.00

0.00

0.00

0.0%

137,886.00

137,886.00

65,516.00

137,886.00

0.00

0.0%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs

7310

(219,842.00)

(219,842.00)

(63,479.68)

(244,061.00)

24,219.00

-11.0%

Transfers of Indirect Costs - Interfund

7350

(96,811.00)

(96,811.00)

(17,842.37)

(117,080.00)

20,269.00

-20.9%

(316,653.00)

(316,653.00)

(81,322.05)

(361,141.00)

44,488.00

-14.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS TOTAL, EXPENDITURES

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 06/08/2017)

24,914,156.00

Page 7

24,914,156.00

6,087,810.50

26,110,563.00

(1,196,407.00)

-4.8%

Printed: 12/4/2017 9:02 AM

2017-18 First Interim General Fund Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance

Gonzales Unified Monterey County

Description

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 01I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff (E/B) (F)

INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: Special Reserve Fund

8912

0.00

0.00

0.00

0.00

0.00

0.0%

From: Bond Interest and Redemption Fund

8914

0.00

0.00

0.00

0.00

0.00

0.0%

Other Authorized Interfund Transfers In

8919

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

(a) TOTAL, INTERFUND TRANSFERS IN INTERFUND TRANSFERS OUT To: Child Development Fund

7611

0.00

0.00

0.00

0.00

0.00

0.0%

To: Special Reserve Fund

7612

0.00

0.00

0.00

0.00

0.00

0.0%

To: State School Building Fund/ County School Facilities Fund

7613

0.00

0.00

0.00

0.00

0.00

0.0%

To: Cafeteria Fund

7616

0.00

0.00

0.00

166,202.00

(166,202.00)

Other Authorized Interfund Transfers Out

7619

237,128.00

237,128.00

0.00

372,091.00

(134,963.00)

-56.9%

237,128.00

237,128.00

0.00

538,293.00

(301,165.00)

-127.0%

8931

0.00

0.00

0.00

0.00

0.00

0.0%

8953

0.00

0.00

0.00

0.00

0.00

0.0%

8965

0.00

0.00

0.00

0.00

0.00

0.0%

8971

0.00

0.00

0.00

0.00

0.00

0.0%

Proceeds from Capital Leases

8972

0.00

0.00

0.00

0.00

0.00

0.0%

Proceeds from Lease Revenue Bonds

8973

0.00

0.00

0.00

0.00

0.00

0.0%

8979

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

(b) TOTAL, INTERFUND TRANSFERS OUT

New

OTHER SOURCES/USES SOURCES State Apportionments Emergency Apportionments Proceeds Proceeds from Sale/LeasePurchase of Land/Buildings Other Sources Transfers from Funds of Lapsed/Reorganized LEAs Long-Term Debt Proceeds Proceeds from Certificates of Participation

All Other Financing Sources (c) TOTAL, SOURCES USES Transfers of Funds from Lapsed/Reorganized LEAs

7651

0.00

0.00

0.00

0.00

0.00

0.0%

All Other Financing Uses

7699

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

(d) TOTAL, USES CONTRIBUTIONS Contributions from Unrestricted Revenues

8980

Contributions from Restricted Revenues

8990

(e) TOTAL, CONTRIBUTIONS TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e)

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 06/08/2017)

(3,334,157.00) 0.00

(3,334,157.00) 0.00

0.00 0.00

(3,452,187.00) 0.00

(118,030.00) 0.00

3.5% 0.0%

(3,334,157.00)

(3,334,157.00)

0.00

(3,452,187.00)

(118,030.00)

3.5%

(3,571,285.00)

(3,571,285.00)

0.00

(3,990,480.00)

(419,195.00)

11.7%

Page 8

Printed: 12/4/2017 9:02 AM

2017-18 First Interim General Fund Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance

Gonzales Unified Monterey County

Description

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 01I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff (E/B) (F)

A. REVENUES 1) LCFF Sources

8010-8099

0.00

0.00

0.00

0.00

0.00

2) Federal Revenue

8100-8299

1,864,748.00

1,864,748.00

250,350.11

1,999,432.00

134,684.00

7.2%

3) Other State Revenue

8300-8599

1,783,259.00

1,783,259.00

273,077.13

1,729,512.00

(53,747.00)

-3.0%

4) Other Local Revenue

8600-8799

966,635.00

966,635.00

203,750.62

1,063,618.00

96,983.00

10.0%

4,614,642.00

4,614,642.00

727,177.86

4,792,562.00

1,998,118.00

1,998,118.00

515,199.57

1,996,536.00

1,582.00

0.1% -2.7%

5) TOTAL, REVENUES

0.0%

B. EXPENDITURES 1) Certificated Salaries

1000-1999

2) Classified Salaries

2000-2999

949,528.00

949,528.00

251,675.79

974,864.00

(25,336.00)

3) Employee Benefits

3000-3999

2,200,818.00

2,200,818.00

312,906.95

2,204,927.00

(4,109.00)

-0.2%

4) Books and Supplies

4000-4999

457,913.00

457,913.00

258,831.87

784,551.00

(326,638.00)

-71.3%

5) Services and Other Operating Expenditures

5000-5999

854,611.00

854,611.00

109,071.56

1,032,986.00

(178,375.00)

-20.9%

6) Capital Outlay

6000-6999

0.00

0.00

0.00

30,663.00

(30,663.00)

New

7) Other Outgo (excluding Transfers of Indirect Costs)

7100-7299 7400-7499

1,296,693.00

1,296,693.00

267,443.62

1,293,544.00

8) Other Outgo - Transfers of Indirect Costs

7300-7399

219,842.00

219,842.00

63,479.68

244,061.00

7,977,523.00

7,977,523.00

1,778,609.04

8,562,132.00

(3,362,881.00)

(3,362,881.00)

(1,051,431.18)

(3,769,570.00)

9) TOTAL, EXPENDITURES C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)

3,149.00 (24,219.00)

0.2% -11.0%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In

8900-8929

0.00

0.00

0.00

0.00

0.00

0.0%

b) Transfers Out

7600-7629

39,339.00

39,339.00

0.00

39,339.00

0.00

0.0%

8930-8979

0.00

0.00

0.00

0.00

0.00

0.0%

7630-7699

0.00

0.00

0.00

0.00

0.00

0.0%

8980-8999

3,334,157.00

3,334,157.00

0.00

3,452,187.00

118,030.00

3.5%

3,294,818.00

3,294,818.00

0.00

3,412,848.00

2) Other Sources/Uses a) Sources b) Uses 3) Contributions 4) TOTAL, OTHER FINANCING SOURCES/USES

California Dept of Education SACS Financial Repor04/10/2017)

Page 1

Printed: 12/4/2017 9:02 AM

2017-18 First Interim General Fund Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance

Gonzales Unified Monterey County

Description

Resource Codes

Object Codes

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 01I

Actuals To Date (C) (1,051,431.18)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff (E/B) (F)

(68,063.00)

(68,063.00)

(356,722.00)

9791

679,707.00

679,707.00

1,090,385.00

410,678.00

60.4%

9793

0.00

0.00

0.00

0.00

0.0%

679,707.00

679,707.00

1,090,385.00 0.00

0.0%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited b) Audit Adjustments c) As of July 1 - Audited (F1a + F1b) d) Other Restatements

9795

e) Adjusted Beginning Balance (F1c + F1d) 2) Ending Balance, June 30 (E + F1e) Components of Ending Fund Balance a) Nonspendable Revolving Cash

0.00

0.00

0.00

679,707.00

679,707.00

1,090,385.00

611,644.00

611,644.00

733,663.00

9711

0.00

0.00

0.00

Stores

9712

0.00

0.00

0.00

Prepaid Expenditures

9713

0.00

0.00

0.00

All Others

9719

0.00

0.00

0.00

b) Restricted

9740

611,644.00

611,644.00

733,663.00

c) Committed Stabilization Arrangements

9750

0.00

0.00

0.00

9760

0.00

0.00

0.00

9780

0.00

0.00

0.00

Reserve for Economic Uncertainties

9789

0.00

0.00

0.00

Unassigned/Unappropriated Amount

9790

0.00

0.00

0.00

Other Commitments d) Assigned Other Assignments e) Unassigned/Unappropriated

California Dept of Education SACS Financial Repor04/10/2017)

Page 2

Printed: 12/4/2017 9:02 AM

2017-18 First Interim General Fund Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance

Gonzales Unified Monterey County

Description

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 01I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff (E/B) (F)

LCFF SOURCES Principal Apportionment State Aid - Current Year

8011

0.00

0.00

0.00

0.00

Education Protection Account State Aid - Current Year

8012

0.00

0.00

0.00

0.00

State Aid - Prior Years

8019

0.00

0.00

0.00

0.00

8021

0.00

0.00

0.00

0.00

Timber Yield Tax

8022

0.00

0.00

0.00

0.00

Other Subventions/In-Lieu Taxes

8029

0.00

0.00

0.00

0.00

County & District Taxes Secured Roll Taxes

8041

0.00

0.00

0.00

0.00

Unsecured Roll Taxes

8042

0.00

0.00

0.00

0.00

Prior Years' Taxes

8043

0.00

0.00

0.00

0.00

Supplemental Taxes

8044

0.00

0.00

0.00

0.00

Education Revenue Augmentation Fund (ERAF)

8045

0.00

0.00

0.00

0.00

Community Redevelopment Funds (SB 617/699/1992)

8047

0.00

0.00

0.00

0.00

Penalties and Interest from Delinquent Taxes

8048

0.00

0.00

0.00

0.00

8081

0.00

0.00

0.00

0.00

Other In-Lieu Taxes

8082

0.00

0.00

0.00

0.00

Less: Non-LCFF (50%) Adjustment

8089

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

Tax Relief Subventions Homeowners' Exemptions

Miscellaneous Funds (EC 41604) Royalties and Bonuses

Subtotal, LCFF Sources LCFF Transfers Unrestricted LCFF Transfers - Current Year

0000

8091

All Other LCFF Transfers - Current Year

All Other

8091

0.00

0.00

0.00

0.00

Transfers to Charter Schools in Lieu of Property Taxes

8096

0.00

0.00

0.00

0.00

Property Taxes Transfers

8097

0.00

0.00

0.00

LCFF/Revenue Limit Transfers - Prior Years

8099

0.00

0.00

0.00

0.00

TOTAL, LCFF SOURCES

0.00

0.0%

0.00

0.00

0.0%

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.0%

FEDERAL REVENUE Maintenance and Operations

8110

0.00

0.00

0.00

0.00

0.00

0.0%

Special Education Entitlement

8181

338,552.00

338,552.00

0.00

338,552.00

0.00

0.0%

Special Education Discretionary Grants

8182

0.00

0.00

0.00

0.00

0.00

0.0%

Child Nutrition Programs

8220

0.00

0.00

0.00

0.00

0.00

0.0%

Donated Food Commodities

8221

0.00

0.00

0.00

0.00

0.00

0.0%

Forest Reserve Funds

8260

0.00

0.00

0.00

0.00

Flood Control Funds

8270

0.00

0.00

0.00

0.00

Wildlife Reserve Funds

8280

0.00

0.00

0.00

0.00

FEMA

8281

0.00

0.00

0.00

0.00

0.00

0.0%

Interagency Contracts Between LEAs

8285

0.00

0.00

0.00

0.00

0.00

0.0%

Pass-Through Revenues from Federal Sources

8287

0.00

0.00

0.00

0.00

0.00

0.0%

690,315.00

690,315.00

154,310.67

785,217.00

94,902.00

13.7%

Title I, Part A, Basic

3010

8290

Title I, Part D, Local Delinquent Programs

3025

8290

0.00

0.00

0.00

0.00

Title II, Part A, Educator Quality

4035

8290

113,709.00

113,709.00

4,900.25

83,543.00

California Dept of Education SACS Financial Repor04/10/2017)

Page 3

0.00 (30,166.00)

0.0% -26.5%

Printed: 12/4/2017 9:02 AM

2017-18 First Interim General Fund Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance

Gonzales Unified Monterey County

Board Approved Operating Budget (B)

Difference (Col B & D) (E)

% Diff (E/B) (F)

Resource Codes

Title III, Part A, Immigrant Education Program

4201

8290

2,908.00

2,908.00

1,563.15

2,565.00

Title III, Part A, English Learner Program

4203

8290

110,550.00

110,550.00

28,766.02

136,529.00

25,979.00

23.5%

4610 3012-3020, 30303199, 4036-4126, 5510

8290

0.00

0.00

0.00

0.00

0.00

0.0%

8290

573,689.00

573,689.00

0.00

573,689.00

0.00

0.0%

3500-3599

8290

19,361.00

19,361.00

0.00

19,361.00

0.00

0.0%

All Other

8290

Title V, Part B, Public Charter Schools Grant Program (PCSGP) (NCLB)

Other NCLB / Every Student Succeeds Act Career and Technical Education All Other Federal Revenue TOTAL, FEDERAL REVENUE

Actuals To Date (C)

Projected Year Totals (D)

Object Codes

Description

Original Budget (A)

27 75473 0000000 Form 01I

(343.00)

-11.8%

15,664.00

15,664.00

60,810.02

59,976.00

44,312.00

282.9%

1,864,748.00

1,864,748.00

250,350.11

1,999,432.00

134,684.00

7.2%

OTHER STATE REVENUE Other State Apportionments ROC/P Entitlement Prior Years

6360

8319

0.00

0.00

0.00

0.00

0.00

0.0%

Special Education Master Plan Current Year

6500

8311

0.00

0.00

0.00

0.00

0.00

0.0%

6500

8319

0.00

0.00

0.00

0.00

0.00

0.0%

All Other State Apportionments - Current Year

Prior Years

All Other

8311

0.00

0.00

0.00

0.00

0.00

0.0%

All Other State Apportionments - Prior Years

All Other

8319

0.00

0.00

0.00

0.00

0.00

0.0%

Child Nutrition Programs

8520

0.00

0.00

0.00

0.00

0.00

0.0%

Mandated Costs Reimbursements

8550

0.00

0.00

0.00

0.00

Lottery - Unrestricted and Instructional Materia

8560

107,711.00

107,711.00

9,249.52

115,008.00

7,297.00

6.8%

Homeowners' Exemptions

8575

0.00

0.00

0.00

0.00

0.00

0.0%

Other Subventions/In-Lieu Taxes

8576

0.00

0.00

0.00

0.00

0.00

0.0%

Tax Relief Subventions Restricted Levies - Other

Pass-Through Revenues from State Sources

8587

0.00

0.00

0.00

0.00

0.00

0.0%

After School Education and Safety (ASES)

6010

8590

202,291.00

202,291.00

0.00

220,902.00

18,611.00

9.2%

Charter School Facility Grant

6030

8590

0.00

0.00

0.00

0.00

0.00

0.0% 34.2%

Career Technical Education Incentive Grant Program Drug/Alcohol/Tobacco Funds California Clean Energy Jobs Act

6387

8590

196,612.00

196,612.00

263,827.61

263,827.00

67,215.00

6650, 6690

8590

0.00

0.00

0.00

0.00

0.00

6230

8590

196,183.00

196,183.00

0.00

143,321.00

(52,862.00)

0.0% -26.9%

Specialized Secondary

7370

8590

0.00

0.00

0.00

0.00

0.00

0.0%

American Indian Early Childhood Education

7210

8590

0.00

0.00

0.00

0.00

0.00

0.0%

Quality Education Investment Act

7400

8590

0.00

0.00

0.00

0.00

0.00

0.0%

Common Core State Standards Implementation All Other State Revenue TOTAL, OTHER STATE REVENUE

California Dept of Education SACS Financial Repor04/10/2017)

7405

8590

0.00

0.00

0.00

0.00

All Other

8590

1,080,462.00

1,080,462.00

0.00

986,454.00

(94,008.00)

-8.7%

1,783,259.00

1,783,259.00

273,077.13

1,729,512.00

(53,747.00)

-3.0%

Page 4

0.00

0.0%

Printed: 12/4/2017 9:02 AM

2017-18 First Interim General Fund Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance

Gonzales Unified Monterey County

Description

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 01I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff (E/B) (F)

OTHER LOCAL REVENUE Other Local Revenue County and District Taxes Other Restricted Levies Secured Roll

8615

0.00

0.00

0.00

0.00

0.00

0.0%

Unsecured Roll

8616

0.00

0.00

0.00

0.00

0.00

0.0%

Prior Years' Taxes

8617

0.00

0.00

0.00

0.00

0.00

0.0%

Supplemental Taxes

8618

0.00

0.00

0.00

0.00

0.00

0.0%

Non-Ad Valorem Taxes Parcel Taxes

8621

0.00

0.00

0.00

0.00

0.00

0.0%

8622

0.00

0.00

0.00

0.00

0.00

0.0%

Community Redevelopment Funds Not Subject to LCFF Deduction

Other

8625

0.00

0.00

0.00

0.00

0.00

0.0%

Penalties and Interest from Delinquent Non-LCFF Taxes

8629

0.00

0.00

0.00

0.00

0.00

0.0%

Sales Sale of Equipment/Supplies

8631

0.00

0.00

0.00

0.00

0.00

0.0%

Sale of Publications

8632

0.00

0.00

0.00

0.00

0.00

0.0%

Food Service Sales

8634

0.00

0.00

0.00

0.00

0.00

0.0%

8639

0.00

0.00

0.00

0.00

0.00

0.0%

Leases and Rentals

All Other Sales

8650

0.00

0.00

0.00

0.00

0.00

0.0%

Interest

8660

0.00

0.00

92.48

0.00

0.00

0.0%

Net Increase (Decrease) in the Fair Value of Investments

8662

0.00

0.00

0.00

0.00

0.00

0.0%

Fees and Contracts Adult Education Fees

8671

0.00

0.00

0.00

0.00

Non-Resident Students

8672

0.00

0.00

0.00

0.00

Transportation Fees From Individuals

8675

0.00

0.00

0.00

0.00

0.00

0.0%

Interagency Services

8677

22,127.00

22,127.00

0.00

36,864.00

14,737.00

66.6%

Mitigation/Developer Fees

8681

0.00

0.00

0.00

0.00

0.00

0.0%

All Other Fees and Contracts

8689

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

Other Local Revenue Plus: Misc Funds Non-LCFF (50%) Adjustme

8691

0.00

0.00

0.00

Pass-Through Revenues From Local Sources

8697

0.00

0.00

0.00

0.00

0.00

0.0%

All Other Local Revenue

8699

23,834.00

23,834.00

27,214.76

98,101.00

74,267.00

311.6%

8710

0.00

0.00

0.00

0.00

0.00

0.0%

8781-8783

0.00

0.00

0.00

0.00

0.00

0.0%

6500

8791

0.00

0.00

0.00

0.00

0.00

0.0%

From County Offices

6500

8792

920,674.00

920,674.00

176,443.38

928,653.00

7,979.00

0.9%

From JPAs

6500

8793

0.00

0.00

0.00

0.00

0.00

0.0%

Tuition All Other Transfers In Transfers Of Apportionments Special Education SELPA Transfers From Districts or Charter Schools

ROC/P Transfers From Districts or Charter Schools

6360

8791

0.00

0.00

0.00

0.00

0.00

0.0%

From County Offices

6360

8792

0.00

0.00

0.00

0.00

0.00

0.0%

From JPAs

6360

8793

0.00

0.00

0.00

0.00

0.00

0.0%

Other Transfers of Apportionments From Districts or Charter Schools

All Other

8791

0.00

0.00

0.00

0.00

0.00

0.0%

From County Offices

All Other

8792

0.00

0.00

0.00

0.00

0.00

0.0%

From JPAs

All Other

8793

0.00

0.00

0.00

0.00

0.00

0.0%

8799

0.00

0.00

0.00

0.00

0.00

0.0%

966,635.00

966,635.00

203,750.62

1,063,618.00

96,983.00

10.0%

4,614,642.00

4,614,642.00

727,177.86

4,792,562.00

177,920.00

3.9%

All Other Transfers In from All Others TOTAL, OTHER LOCAL REVENUE TOTAL, REVENUES

California Dept of Education SACS Financial Repor04/10/2017)

Page 5

Printed: 12/4/2017 9:02 AM

2017-18 First Interim General Fund Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance

Gonzales Unified Monterey County

Description

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 01I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff (E/B) (F)

CERTIFICATED SALARIES Certificated Teachers' Salaries

1100

1,100,056.00

1,100,056.00

268,963.17

1,151,691.00

Certificated Pupil Support Salaries

1200

496,027.00

496,027.00

139,450.08

448,131.00

47,896.00

9.7%

Certificated Supervisors' and Administrators' Salaries

1300

189,428.00

189,428.00

54,173.71

166,658.00

22,770.00

12.0%

Other Certificated Salaries

1900

212,607.00

212,607.00

52,612.61

230,056.00

(17,449.00)

-8.2%

1,998,118.00

1,998,118.00

515,199.57

1,996,536.00

1,582.00

0.1%

2100

748,761.00

748,761.00

198,350.05

808,650.00

(59,889.00)

-8.0%

Classified Support Salaries

2200

33,612.00

33,612.00

27,431.66

106,264.00

(72,652.00)

-216.1%

Classified Supervisors' and Administrators' Salaries

2300

0.00

0.00

0.00

0.00

0.00

0.0%

Clerical, Technical and Office Salaries

2400

35,214.00

35,214.00

12,110.67

35,214.00

0.00

0.0%

Other Classified Salaries

2900

131,941.00

131,941.00

13,783.41

24,736.00

107,205.00

81.3%

949,528.00

949,528.00

251,675.79

974,864.00

(25,336.00)

-2.7%

TOTAL, CERTIFICATED SALARIES

(51,635.00)

-4.7%

CLASSIFIED SALARIES Classified Instructional Salaries

TOTAL, CLASSIFIED SALARIES EMPLOYEE BENEFITS STRS

3101-3102

1,260,358.00

1,260,358.00

71,393.91

1,257,062.00

3,296.00

0.3%

PERS

3201-3202

147,314.00

147,314.00

37,436.25

145,470.00

1,844.00

1.3%

OASDI/Medicare/Alternative

3301-3302

102,718.00

102,718.00

26,375.70

101,446.00

1,272.00

1.2%

Health and Welfare Benefits

3401-3402

626,814.00

626,814.00

160,993.79

636,316.00

(9,502.00)

-1.5%

Unemployment Insurance

3501-3502

1,526.00

1,526.00

383.78

1,540.00

(14.00)

-0.9%

Workers' Compensation

3601-3602

53,810.00

53,810.00

14,052.72

54,252.00

(442.00)

-0.8%

OPEB, Allocated

3701-3702

0.00

0.00

0.00

0.00

0.00

0.0%

OPEB, Active Employees

3751-3752

0.00

0.00

0.00

0.00

0.00

0.0%

Other Employee Benefits

3901-3902

TOTAL, EMPLOYEE BENEFITS

8,278.00

8,278.00

2,270.80

8,841.00

(563.00)

-6.8%

2,200,818.00

2,200,818.00

312,906.95

2,204,927.00

(4,109.00)

-0.2%

(78,266.00)

-78.7%

BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials

4100

99,450.00

99,450.00

116,694.09

177,716.00

Books and Other Reference Materials

4200

5,946.00

5,946.00

456.62

5,946.00

Materials and Supplies

4300

349,014.00

349,014.00

84,413.05

510,349.00

(161,335.00)

-46.2%

Noncapitalized Equipment

4400

3,503.00

3,503.00

57,268.11

90,540.00

(87,037.00)

-2484.6%

Food

4700

0.00

0.00

0.00

0.00

457,913.00

457,913.00

258,831.87

784,551.00

TOTAL, BOOKS AND SUPPLIES

0.00

0.00 (326,638.00)

0.0%

0.0% -71.3%

SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services

5100

0.00

0.00

0.00

0.00

Travel and Conferences

5200

44,733.00

44,733.00

50,840.35

147,107.00

Dues and Memberships

5300

420.00

420.00

0.00

420.00

0.00

0.0% 0.0%

Insurance

0.0% -228.9%

1,180.00

1,180.00

1,122.50

1,180.00

0.00

Operations and Housekeeping Services

5500

0.00

0.00

0.00

0.00

0.00

0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements

5600

7,549.00

7,549.00

261.77

4,177.00

3,372.00

44.7%

Transfers of Direct Costs

5710

16,638.00

16,638.00

154.29

17,956.00

(1,318.00)

-7.9%

Transfers of Direct Costs - Interfund

5750

0.00

0.00

0.00

0.00

Professional/Consulting Services and Operating Expenditures

5800

783,791.00

783,791.00

56,692.65

861,846.00

Communications

5900

300.00

300.00

0.00

300.00

854,611.00

854,611.00

109,071.56

1,032,986.00

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES

California Dept of Education SACS Financial Repor04/10/2017)

5400-5450

0.00 (102,374.00)

Page 6

0.00 (78,055.00) 0.00 (178,375.00)

0.0% -10.0% 0.0% -20.9%

Printed: 12/4/2017 9:02 AM

2017-18 First Interim General Fund Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance

Gonzales Unified Monterey County

Description

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 01I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff (E/B) (F)

CAPITAL OUTLAY Land

6100

0.00

0.00

0.00

0.00

0.00

0.0%

Land Improvements Buildings and Improvements of Buildings

6170

0.00

0.00

0.00

0.00

0.00

0.0%

6200

0.00

0.00

0.00

0.00

0.00

0.0%

Books and Media for New School Libraries or Major Expansion of School Libraries

6300

0.00

0.00

0.00

0.00

0.00

0.0%

Equipment

6400

0.00

0.00

0.00

30,663.00

Equipment Replacement

6500

0.00

0.00

0.00

0.00

0.00

0.00

0.00

30,663.00

7110

0.00

0.00

0.00

0.00

0.00

0.0%

State Special Schools

7130

0.00

0.00

0.00

0.00

0.00

0.0%

Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools

7141

245,278.00

245,278.00

0.00

242,129.00

3,149.00

1.3%

Payments to County Offices

7142

1,051,415.00

1,051,415.00

267,443.62

1,051,415.00

0.00

0.0%

Payments to JPAs

7143

0.00

0.00

0.00

0.00

0.00

0.0%

7211

0.00

0.00

0.00

0.00

0.00

0.0%

To County Offices

7212

0.00

0.00

0.00

0.00

0.00

0.0%

To JPAs

7213

0.00

0.00

0.00

0.00

0.00

0.0%

7221

0.00

0.00

0.00

0.00

0.00

0.0%

TOTAL, CAPITAL OUTLAY

(30,663.00) 0.00 (30,663.00)

New 0.0% New

OTHER OUTGO (excluding Transfers of Indirect Costs) Tuition Tuition for Instruction Under Interdistrict Attendance Agreements

Transfers of Pass-Through Revenues To Districts or Charter Schools

Special Education SELPA Transfers of Apportionments To Districts or Charter Schools 6500 To County Offices

6500

7222

0.00

0.00

0.00

0.00

0.00

0.0%

To JPAs

6500

7223

0.00

0.00

0.00

0.00

0.00

0.0%

6360

7221

0.00

0.00

0.00

0.00

0.00

0.0%

To County Offices

6360

7222

0.00

0.00

0.00

0.00

0.00

0.0%

To JPAs

6360

7223

0.00

0.00

0.00

0.00

0.00

0.0%

All Other

7221-7223

0.00

0.00

0.00

0.00

0.00

0.0%

ROC/P Transfers of Apportionments To Districts or Charter Schools

Other Transfers of Apportionments All Other Transfers

7281-7283

0.00

0.00

0.00

0.00

0.00

0.0%

All Other Transfers Out to All Others

7299

0.00

0.00

0.00

0.00

0.00

0.0%

Debt Service Debt Service - Interest

7438

0.00

0.00

0.00

0.00

0.00

0.0%

Other Debt Service - Principal

7439

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

0.00

0.00

0.00

0.00

0.00

0.0%

1,296,693.00

1,296,693.00

267,443.62

1,293,544.00

3,149.00

0.2%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs

7310

219,842.00

219,842.00

63,479.68

244,061.00

Transfers of Indirect Costs - Interfund

7350

0.00

0.00

0.00

0.00

219,842.00

219,842.00

63,479.68

244,061.00

(24,219.00)

-11.0%

7,977,523.00

7,977,523.00

1,778,609.04

8,562,132.00

(584,609.00)

-7.3%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS TOTAL, EXPENDITURES

California Dept of Education SACS Financial Repor04/10/2017)

Page 7

(24,219.00) 0.00

-11.0% 0.0%

Printed: 12/4/2017 9:02 AM

2017-18 First Interim General Fund Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance

Gonzales Unified Monterey County

Description

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 01I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff (E/B) (F)

INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: Special Reserve Fund

8912

0.00

0.00

0.00

0.00

From: Bond Interest and Redemption Fund

8914

0.00

0.00

0.00

0.00

Other Authorized Interfund Transfers In

8919

0.00

0.00

0.00

0.00

0.00

0.00

(a) TOTAL, INTERFUND TRANSFERS IN

0.00

0.0%

0.00

0.00

0.0%

0.00

0.00

0.0%

INTERFUND TRANSFERS OUT To: Child Development Fund

7611

39,339.00

39,339.00

0.00

39,339.00

0.00

0.0%

To: Special Reserve Fund

7612

0.00

0.00

0.00

0.00

0.00

0.0%

To: State School Building Fund/ County School Facilities Fund

7613

0.00

0.00

0.00

0.00

0.00

0.0%

To: Cafeteria Fund

7616

0.00

0.00

0.00

0.00

0.00

0.0%

Other Authorized Interfund Transfers Out

7619

0.00

0.00

0.00

0.00

0.00

0.0%

39,339.00

39,339.00

0.00

39,339.00

0.00

0.0%

8931

0.00

0.00

0.00

0.00

8953

0.00

0.00

0.00

0.00

0.00

0.0%

8965

0.00

0.00

0.00

0.00

0.00

0.0%

8971

0.00

0.00

0.00

0.00

0.00

0.0%

Proceeds from Capital Leases

8972

0.00

0.00

0.00

0.00

0.00

0.0%

Proceeds from Lease Revenue Bonds

8973

0.00

0.00

0.00

0.00

0.00

0.0%

8979

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

(b) TOTAL, INTERFUND TRANSFERS OUT OTHER SOURCES/USES SOURCES State Apportionments Emergency Apportionments Proceeds Proceeds from Sale/LeasePurchase of Land/Buildings Other Sources Transfers from Funds of Lapsed/Reorganized LEAs Long-Term Debt Proceeds Proceeds from Certificates of Participation

All Other Financing Sources (c) TOTAL, SOURCES USES Transfers of Funds from Lapsed/Reorganized LEAs

7651

0.00

0.00

0.00

0.00

0.00

0.0%

All Other Financing Uses

7699

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

(d) TOTAL, USES CONTRIBUTIONS Contributions from Unrestricted Revenues

8980

3,334,157.00

3,334,157.00

0.00

3,452,187.00

118,030.00

3.5%

Contributions from Restricted Revenues

8990

0.00

0.00

0.00

0.00

0.00

0.0%

3,334,157.00

3,334,157.00

0.00

3,452,187.00

118,030.00

3.5%

3,294,818.00

3,294,818.00

0.00

3,412,848.00

(118,030.00)

3.6%

(e) TOTAL, CONTRIBUTIONS TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e)

California Dept of Education SACS Financial Repor04/10/2017)

Page 8

Printed: 12/4/2017 9:02 AM

Gonzales Unified Monterey County

Resource 5640 6230 9010

First Interim General Fund Exhibit: Restricted Balance Detail

2017-18 Projected Year Totals

Description Medi-Cal Billing Option California Clean Energy Jobs Act Other Restricted Local

Total, Restricted Balance

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 04/24/2012)

27 75473 0000000 Form 01I

87,692.00 242,042.00 403,929.00 733,663.00

Page 1

Printed: 12/4/2017 9:03 AM

Gonzales Unified Monterey County

Description

2017-18 First Interim Adult Education Fund Revenues, Expenditures, and Changes in Fund Balance

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 11I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff Column B&D (F)

A. REVENUES

1) LCFF Sources

8010-8099

0.00

0.00

0.00

0.00

0.00

0.0%

2) Federal Revenue

8100-8299

0.00

0.00

0.00

37,501.00

37,501.00

New

3) Other State Revenue

8300-8599

263,486.00

263,486.00

91,978.03

388,270.00

124,784.00

47.4%

4) Other Local Revenue

8600-8799

62.00

4.1%

5) TOTAL, REVENUES

1,500.00

1,500.00

161.44

1,562.00

264,986.00

264,986.00

92,139.47

427,333.00

B. EXPENDITURES

1) Certificated Salaries

1000-1999

105,023.00

105,023.00

59,491.93

257,144.00

(152,121.00)

-144.8%

2) Classified Salaries

2000-2999

32,479.00

32,479.00

6,214.62

45,549.00

(13,070.00)

-40.2%

3) Employee Benefits

3000-3999

41,193.00

41,193.00

16,389.82

96,194.00

(55,001.00)

-133.5%

4) Books and Supplies

4000-4999

146,448.00

146,448.00

33,291.44

156,226.00

(9,778.00)

-6.7%

5) Services and Other Operating Expenditures

5000-5999

17,624.00

17,624.00

2,573.02

23,811.00

(6,187.00)

-35.1%

6) Capital Outlay

6000-6999

0.00

0.00

0.00

60,888.00

(60,888.00)

New

7) Other Outgo (excluding Transfers of Indirect Costs)

7100-7299, 7400-7499

0.00

0.00

0.00

0.00

0.00

0.0%

8) Other Outgo - Transfers of Indirect Costs

7300-7399

16,582.00

16,582.00

5,138.86

36,814.00

(20,232.00)

-122.0%

359,349.00

359,349.00

123,099.69

676,626.00

(94,363.00)

(94,363.00)

(30,960.22)

(249,293.00)

9) TOTAL, EXPENDITURES C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In

8900-8929

116,378.00

116,378.00

0.00

251,341.00

134,963.00

116.0%

b) Transfers Out

7600-7629

0.00

0.00

0.00

0.00

0.00

0.0%

8930-8979

0.00

0.00

0.00

0.00

0.00

0.0%

7630-7699

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

116,378.00

116,378.00

0.00

251,341.00

2) Other Sources/Uses a) Sources b) Uses 3) Contributions 4) TOTAL, OTHER FINANCING SOURCES/USES

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017)

8980-8999

Page 1

Printed: 12/4/2017 9:04 AM

Gonzales Unified Monterey County

Description

2017-18 First Interim Adult Education Fund Revenues, Expenditures, and Changes in Fund Balance

Resource Codes

Object Codes

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 11I

Actuals To Date (C)

(30,960.22)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff Column B&D (F)

22,015.00

22,015.00

2,048.00

9791

115,634.00

115,634.00

103,334.00

(12,300.00)

-10.6%

9793

0.00

0.00

0.00

0.00

0.0%

115,634.00

115,634.00

103,334.00

0.00

0.00

0.00

0.00

0.0%

115,634.00

115,634.00

103,334.00

137,649.00

137,649.00

105,382.00

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited b) Audit Adjustments c) As of July 1 - Audited (F1a + F1b) d) Other Restatements

9795

e) Adjusted Beginning Balance (F1c + F1d) 2) Ending Balance, June 30 (E + F1e) Components of Ending Fund Balance a) Nonspendable Revolving Cash

9711

0.00

0.00

0.00

Stores

9712

0.00

0.00

0.00

Prepaid Expenditures

9713

0.00

0.00

0.00

All Others

9719

0.00

0.00

0.00

b) Restricted c) Committed

9740

0.00

0.00

0.00

9750

0.00

0.00

0.00

9760

0.00

0.00

0.00

9780

137,649.00

137,649.00

105,382.00

Reserve for Economic Uncertainties

9789

0.00

0.00

0.00

Unassigned/Unappropriated Amount

9790

0.00

0.00

0.00

Stabilization Arrangements Other Committments d) Assigned Other Assignments e) Unassigned/Unappropriated

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017)

Page 2

Printed: 12/4/2017 9:04 AM

2017-18 First Interim Adult Education Fund Revenues, Expenditures, and Changes in Fund Balance

Gonzales Unified Monterey County

Description

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 11I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff Column B&D (F)

LCFF SOURCES

LCFF Transfers LCFF Transfers - Current Year

8091

0.00

0.00

0.00

0.00

0.00

0.0%

LCFF/Revenue Limit Transfers - Prior Years

8099

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

TOTAL, LCFF SOURCES FEDERAL REVENUE Interagency Contracts Between LEAs

8285

0.00

0.00

0.00

0.00

0.00

0.0%

No Child Left Behind

3105, 4045

8290

0.00

0.00

0.00

0.00

0.00

0.0%

Career and Technical Education

3500-3599

8290

0.00

0.00

0.00

0.00

0.00

0.0%

All Other

8290

0.00

0.00

0.00

37,501.00

37,501.00

New

0.00

0.00

0.00

37,501.00

37,501.00

New

All Other Federal Revenue TOTAL, FEDERAL REVENUE OTHER STATE REVENUE

Other State Apportionments

All Other State Apportionments - Current Year

8311

0.00

0.00

0.00

0.00

0.00

0.0%

All Other State Apportionments - Prior Years

8319

0.00

0.00

0.00

0.00

0.00

0.0%

Pass-Through Revenues from State Sources Adult Education Block Grant Program All Other State Revenue

8587

0.00

0.00

0.00

0.00

0.00

0.0%

6391

8590

255,628.00

255,628.00

91,978.03

380,412.00

124,784.00

48.8%

All Other

8590

TOTAL, OTHER STATE REVENUE

7,858.00

7,858.00

0.00

7,858.00

0.00

0.0%

263,486.00

263,486.00

91,978.03

388,270.00

124,784.00

47.4%

0.00

0.00

0.00

0.0%

OTHER LOCAL REVENUE Sales Sale of Equipment/Supplies

8631

0.00

0.00

Leases and Rentals

8650

0.00

0.00

0.00

0.00

0.00

0.0%

Interest

8660

0.00

0.00

61.44

62.00

62.00

New

Net Increase (Decrease) in the Fair Value of Investments

8662

0.00

0.00

0.00

0.00

0.00

0.0%

Fees and Contracts Adult Education Fees

8671

1,500.00

1,500.00

100.00

1,500.00

0.00

0.0%

Interagency Services

8677

0.00

0.00

0.00

0.00

0.00

0.0%

8699

0.00

0.00

0.00

0.00

0.00

0.0%

8710

0.00

0.00

0.00

0.00

0.00

0.0%

62.00

4.1%

Other Local Revenue All Other Local Revenue Tuition TOTAL, OTHER LOCAL REVENUE TOTAL, REVENUES

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017)

1,500.00

1,500.00

161.44

1,562.00

264,986.00

264,986.00

92,139.47

427,333.00

Page 3

Printed: 12/4/2017 9:04 AM

Gonzales Unified Monterey County

Description

2017-18 First Interim Adult Education Fund Revenues, Expenditures, and Changes in Fund Balance

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 11I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff Column B&D (F)

CERTIFICATED SALARIES

Certificated Teachers' Salaries

1100

91,539.00

91,539.00

54,997.53

243,660.00

(152,121.00)

-166.2%

Certificated Pupil Support Salaries

1200

0.00

0.00

0.00

0.00

0.00

0.0%

Certificated Supervisors' and Administrators' Salaries

1300

13,484.00

13,484.00

4,494.40

13,484.00

0.00

0.0%

Other Certificated Salaries

1900

0.00

0.00

0.00

0.00

0.00

0.0%

105,023.00

105,023.00

59,491.93

257,144.00

(152,121.00)

-144.8%

TOTAL, CERTIFICATED SALARIES CLASSIFIED SALARIES

Classified Instructional Salaries

2100

8,400.00

8,400.00

1,423.42

0.00

8,400.00

100.0%

Classified Support Salaries

2200

2,360.00

2,360.00

72.22

2,360.00

0.00

0.0%

Classified Supervisors' and Administrators' Salaries

2300

0.00

0.00

0.00

0.00

0.00

0.0%

Clerical, Technical and Office Salaries

2400

15,678.00

15,678.00

4,041.62

38,189.00

(22,511.00)

-143.6%

Other Classified Salaries

2900

TOTAL, CLASSIFIED SALARIES

6,041.00

6,041.00

677.36

5,000.00

1,041.00

17.2%

32,479.00

32,479.00

6,214.62

45,549.00

(13,070.00)

-40.2%

23,009.00

23,009.00

8,596.24

44,957.00

(21,948.00)

-95.4%

EMPLOYEE BENEFITS

STRS

3101-3102

PERS

3201-3202

5,049.00

5,049.00

690.89

7,069.00

(2,020.00)

-40.0%

OASDI/Medicare/Alternative

3301-3302

4,013.00

4,013.00

1,331.21

7,213.00

(3,200.00)

-79.7%

Health and Welfare Benefits

3401-3402

6,221.00

6,221.00

4,488.07

30,832.00

(24,611.00)

-395.6%

Unemployment Insurance

3501-3502

76.00

76.00

32.79

155.00

(79.00)

-103.9%

Workers' Compensation

3601-3602

2,528.00

2,528.00

1,203.83

5,554.00

(3,026.00)

-119.7%

OPEB, Allocated

3701-3702

0.00

0.00

0.00

0.00

0.00

OPEB, Active Employees

3751-3752

0.00

0.00

0.00

0.00

Other Employee Benefits

3901-3902

297.00

297.00

46.79

414.00

(117.00)

-39.4%

41,193.00

41,193.00

16,389.82

96,194.00

(55,001.00)

-133.5%

(14,929.00) -21026.8%

TOTAL, EMPLOYEE BENEFITS

0.00

0.0% 0.0%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials

4100

71.00

71.00

0.00

15,000.00

Books and Other Reference Materials

4200

0.00

0.00

0.00

0.00

0.00

0.0%

Materials and Supplies

4300

14,047.00

14,047.00

17,844.22

115,226.00

(101,179.00)

-720.3%

Noncapitalized Equipment

4400

132,330.00

132,330.00

15,447.22

26,000.00

106,330.00

146,448.00

146,448.00

33,291.44

156,226.00

TOTAL, BOOKS AND SUPPLIES

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017)

Page 4

(9,778.00)

80.4% -6.7%

Printed: 12/4/2017 9:04 AM

2017-18 First Interim Adult Education Fund Revenues, Expenditures, and Changes in Fund Balance

Gonzales Unified Monterey County

Description

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 11I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff Column B&D (F)

SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services

5100

0.00

0.00

0.00

0.00

0.00

0.0%

Travel and Conferences

5200

8,779.00

8,779.00

1,244.92

6,330.00

2,449.00

27.9%

Dues and Memberships

5300

0.00

0.00

0.00

0.00

0.00

0.0%

Insurance

5400-5450

0.00

0.00

0.00

0.00

0.00

0.0%

Operations and Housekeeping Services

5500

0.00

0.00

0.00

0.00

0.00

0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements

5600

2,615.00

2,615.00

1,288.10

6,251.00

Transfers of Direct Costs

5710

0.00

0.00

0.00

0.00

0.00

0.0%

Transfers of Direct Costs - Interfund

0.00

0.0%

(3,636.00)

-139.0%

5750

40.00

40.00

0.00

40.00

Professional/Consulting Services and Operating Expenditures

5800

6,178.00

6,178.00

40.00

11,178.00

Communications

5900

12.00

12.00

0.00

12.00

17,624.00

17,624.00

2,573.02

23,811.00

0.00

0.00

0.00

0.00

0.00

0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES

(5,000.00) 0.00 (6,187.00)

-80.9% 0.0% -35.1%

CAPITAL OUTLAY Land

6100

Land Improvements

6170

0.00

0.00

0.00

0.00

0.00

0.0%

Buildings and Improvements of Buildings

6200

0.00

0.00

0.00

0.00

0.00

0.0%

Equipment

6400

0.00

0.00

0.00

60,888.00

(60,888.00)

New

Equipment Replacement

6500

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

60,888.00

(60,888.00)

New

7141

0.00

0.00

0.00

0.00

0.00

0.0%

Payments to County Offices

7142

0.00

0.00

0.00

0.00

0.00

0.0%

Payments to JPAs

7143

0.00

0.00

0.00

0.00

0.00

0.0%

7211

0.00

0.00

0.00

0.00

0.00

0.0%

TOTAL, CAPITAL OUTLAY OTHER OUTGO (excluding Transfers of Indirect Costs) Tuition Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools

Other Transfers Out Transfers of Pass-Through Revenues To Districts or Charter Schools To County Offices

7212

0.00

0.00

0.00

0.00

0.00

0.0%

To JPAs

7213

0.00

0.00

0.00

0.00

0.00

0.0%

Debt Service - Interest

7438

0.00

0.00

0.00

0.00

0.00

0.0%

Other Debt Service - Principal

7439

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

16,582.00

16,582.00

5,138.86

36,814.00

(20,232.00)

-122.0%

16,582.00

16,582.00

5,138.86

36,814.00

(20,232.00)

-122.0%

359,349.00

359,349.00

123,099.69

676,626.00

Debt Service

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs - Interfund TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

TOTAL, EXPENDITURES

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017)

7350

Page 5

Printed: 12/4/2017 9:04 AM

Gonzales Unified Monterey County

Description

2017-18 First Interim Adult Education Fund Revenues, Expenditures, and Changes in Fund Balance

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 11I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff Column B&D (F)

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN Other Authorized Interfund Transfers In

8919

(a) TOTAL, INTERFUND TRANSFERS IN

116,378.00

116,378.00

0.00

251,341.00

134,963.00

116.0%

116,378.00

116,378.00

0.00

251,341.00

134,963.00

116.0%

INTERFUND TRANSFERS OUT

To: State School Building Fund/ County School Facilities Fund

7613

0.00

0.00

0.00

0.00

0.00

0.0%

Other Authorized Interfund Transfers Out

7619

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

8965

0.00

0.00

0.00

0.00

0.00

0.0%

Proceeds from Certificates of Participation

8971

0.00

0.00

0.00

0.00

0.00

0.0%

Proceeds from Capital Leases

8972

0.00

0.00

0.00

0.00

0.00

0.0%

8979

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

(b) TOTAL, INTERFUND TRANSFERS OUT OTHER SOURCES/USES SOURCES

Other Sources Transfers from Funds of Lapsed/Reorganized LEAs Long-Term Debt Proceeds

All Other Financing Sources (c) TOTAL, SOURCES USES Transfers of Funds from Lapsed/Reorganized LEAs

7651

0.00

0.00

0.00

0.00

0.00

0.0%

All Other Financing Uses

7699

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

(d) TOTAL, USES CONTRIBUTIONS

Contributions from Unrestricted Revenues

8980

0.00

0.00

0.00

0.00

0.00

0.0%

Contributions from Restricted Revenues

8990

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

116,378.00

116,378.00

0.00

251,341.00

(e) TOTAL, CONTRIBUTIONS

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e)

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017)

Page 6

Printed: 12/4/2017 9:04 AM

Gonzales Unified Monterey County

Description

2017-18 First Interim Child Development Fund Revenues, Expenditures, and Changes in Fund Balance

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 12I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff Column B&D (F)

A. REVENUES

1) LCFF Sources

8010-8099

2) Federal Revenue

8100-8299

0.00

0.00

3) Other State Revenue

8300-8599

170,547.00

170,547.00

4) Other Local Revenue

8600-8799

5) TOTAL, REVENUES

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.0%

56,607.00

170,547.00

0.00

0.0%

64.00

New

0.00

0.00

63.62

64.00

170,547.00

170,547.00

56,670.62

170,611.00

B. EXPENDITURES

1) Certificated Salaries

1000-1999

7,462.00

7,462.00

2,487.12

6,555.00

907.00

12.2%

2) Classified Salaries

2000-2999

98,726.00

98,726.00

26,476.56

98,753.00

(27.00)

0.0%

3) Employee Benefits

3000-3999

68,050.00

68,050.00

18,081.78

67,731.00

4) Books and Supplies

4000-4999

19,109.00

19,109.00

921.74

20,335.00

5) Services and Other Operating Expenditures

5000-5999

4,467.00

4,467.00

604.69

4,467.00

0.00

0.0%

6) Capital Outlay

6000-6999

0.00

0.00

0.00

0.00

0.00

0.0%

7) Other Outgo (excluding Transfers of Indirect Costs)

7100-7299, 7400-7499

0.00

0.00

0.00

0.00

8) Other Outgo - Transfers of Indirect Costs

7300-7399

12,072.00

12,072.00

2,529.02

12,109.00

209,886.00

209,886.00

51,100.91

209,950.00

(39,339.00)

(39,339.00)

5,569.71

(39,339.00)

9) TOTAL, EXPENDITURES C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)

319.00 (1,226.00)

0.5% -6.4%

0.00

0.0%

(37.00)

-0.3%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In

8900-8929

39,339.00

39,339.00

0.00

39,339.00

0.00

0.0%

b) Transfers Out

7600-7629

0.00

0.00

0.00

0.00

0.00

0.0%

8930-8979

0.00

0.00

0.00

0.00

0.00

0.0%

7630-7699

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

39,339.00

39,339.00

0.00

39,339.00

2) Other Sources/Uses a) Sources b) Uses 3) Contributions 4) TOTAL, OTHER FINANCING SOURCES/USES

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017)

8980-8999

Page 1

Printed: 12/4/2017 9:05 AM

Gonzales Unified Monterey County

Description

2017-18 First Interim Child Development Fund Revenues, Expenditures, and Changes in Fund Balance

Resource Codes

Object Codes

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 12I

Actuals To Date (C)

5,569.71

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff Column B&D (F)

0.00

0.00

0.00

9791

0.00

0.00

0.00

0.00

0.0%

9793

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

9795

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.00

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited b) Audit Adjustments c) As of July 1 - Audited (F1a + F1b) d) Other Restatements e) Adjusted Beginning Balance (F1c + F1d) 2) Ending Balance, June 30 (E + F1e) Components of Ending Fund Balance a) Nonspendable Revolving Cash

9711

0.00

0.00

0.00

Stores

9712

0.00

0.00

0.00

Prepaid Expenditures

9713

0.00

0.00

0.00

All Others

9719

0.00

0.00

0.00

b) Restricted c) Committed

9740

0.00

0.00

0.00

9750

0.00

0.00

0.00

9760

0.00

0.00

0.00

9780

0.00

0.00

0.00

Reserve for Economic Uncertainties

9789

0.00

0.00

0.00

Unassigned/Unappropriated Amount

9790

0.00

0.00

0.00

Stabilization Arrangements Other Committments d) Assigned Other Assignments e) Unassigned/Unappropriated

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017)

Page 2

Printed: 12/4/2017 9:05 AM

2017-18 First Interim Child Development Fund Revenues, Expenditures, and Changes in Fund Balance

Gonzales Unified Monterey County

Description

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 12I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff Column B&D (F)

FEDERAL REVENUE Child Nutrition Programs

8220

0.00

0.00

0.00

0.00

0.00

0.0%

Interagency Contracts Between LEAs

8285

0.00

0.00

0.00

0.00

0.00

0.0%

3010

8290

0.00

0.00

0.00

0.00

0.00

0.0%

All Other

8290

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

Title I, Part A, Basic All Other Federal Revenue TOTAL, FEDERAL REVENUE OTHER STATE REVENUE Child Nutrition Programs

8520

0.00

0.00

0.00

0.00

0.00

0.0%

Child Development Apportionments

8530

0.00

0.00

0.00

0.00

0.00

0.0%

Pass-Through Revenues from State Sources State Preschool All Other State Revenue

8587

0.00

0.00

0.00

0.00

0.00

0.0%

6105

8590

169,990.00

169,990.00

56,607.00

169,990.00

0.00

0.0%

All Other

8590

557.00

557.00

0.00

557.00

0.00

0.0%

170,547.00

170,547.00

56,607.00

170,547.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

TOTAL, OTHER STATE REVENUE OTHER LOCAL REVENUE Sales Sale of Equipment/Supplies Food Service Sales

8631 8634

0.00

0.00

0.00

0.00

0.00

0.0%

Interest

8660

0.00

0.00

63.62

64.00

64.00

New

Net Increase (Decrease) in the Fair Value of Investments

8662

0.00

0.00

0.00

0.00

0.00

0.0%

Child Development Parent Fees

8673

0.00

0.00

0.00

0.00

0.00

0.0%

Interagency Services

8677

0.00

0.00

0.00

0.00

0.00

0.0%

All Other Fees and Contracts

8689

0.00

0.00

0.00

0.00

0.00

0.0%

All Other Local Revenue

8699

0.00

0.00

0.00

0.00

0.00

0.0%

All Other Transfers In from All Others

8799

0.00

0.00

0.00

0.00

0.00

0.0%

64.00

New

Fees and Contracts

Other Local Revenue

TOTAL, OTHER LOCAL REVENUE TOTAL, REVENUES

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017)

0.00

0.00

63.62

64.00

170,547.00

170,547.00

56,670.62

170,611.00

Page 3

Printed: 12/4/2017 9:05 AM

Gonzales Unified Monterey County

Description

2017-18 First Interim Child Development Fund Revenues, Expenditures, and Changes in Fund Balance

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 12I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff Column B&D (F)

CERTIFICATED SALARIES

Certificated Teachers' Salaries

1100

0.00

0.00

0.00

0.00

0.00

0.0%

Certificated Pupil Support Salaries

1200

0.00

0.00

0.00

0.00

0.00

0.0%

Certificated Supervisors' and Administrators' Salaries

1300

7,462.00

7,462.00

2,487.12

6,555.00

907.00

12.2%

Other Certificated Salaries

1900

0.00

0.00

0.00

0.00

0.00

0.0%

7,462.00

7,462.00

2,487.12

6,555.00

907.00

12.2%

TOTAL, CERTIFICATED SALARIES CLASSIFIED SALARIES

Classified Instructional Salaries

2100

98,726.00

98,726.00

26,476.56

98,753.00

(27.00)

0.0%

Classified Support Salaries

2200

0.00

0.00

0.00

0.00

0.00

0.0%

Classified Supervisors' and Administrators' Salaries

2300

0.00

0.00

0.00

0.00

0.00

0.0%

Clerical, Technical and Office Salaries

2400

0.00

0.00

0.00

0.00

0.00

0.0%

Other Classified Salaries

2900

0.00

0.00

0.00

0.00

0.00

0.0%

98,726.00

98,726.00

26,476.56

98,753.00

(27.00)

0.0%

3101-3102

1,631.00

1,631.00

357.76

1,502.00

129.00

7.9%

PERS

3201-3202

15,335.00

15,335.00

4,051.61

15,319.00

16.00

0.1%

OASDI/Medicare/Alternative

3301-3302

7,360.00

7,360.00

1,975.59

7,377.00

(17.00)

-0.2%

Health and Welfare Benefits

3401-3402

40,824.00

40,824.00

10,911.10

40,647.00

177.00

0.4%

Unemployment Insurance

3501-3502

56.00

56.00

14.55

56.00

0.00

0.0%

Workers' Compensation

3601-3602

1,947.00

1,947.00

530.71

1,932.00

15.00

0.8%

OPEB, Allocated

3701-3702

0.00

0.00

0.00

0.00

0.00

0.0%

TOTAL, CLASSIFIED SALARIES EMPLOYEE BENEFITS

STRS

OPEB, Active Employees

3751-3752

0.00

0.00

0.00

0.00

Other Employee Benefits

3901-3902

897.00

897.00

240.46

898.00

68,050.00

68,050.00

18,081.78

67,731.00

319.00

0.5%

TOTAL, EMPLOYEE BENEFITS

0.00

0.0%

(1.00)

-0.1%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials

4100

0.00

0.00

0.00

0.00

0.00

0.0%

Books and Other Reference Materials

4200

0.00

0.00

0.00

0.00

0.00

0.0%

Materials and Supplies

4300

19,109.00

19,109.00

921.74

20,335.00

Noncapitalized Equipment

4400

0.00

0.00

0.00

0.00

0.00

0.0%

Food

4700

0.00

0.00

0.00

0.00

0.00

0.0%

19,109.00

19,109.00

921.74

20,335.00

TOTAL, BOOKS AND SUPPLIES

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017)

Page 4

(1,226.00)

(1,226.00)

-6.4%

-6.4%

Printed: 12/4/2017 9:05 AM

2017-18 First Interim Child Development Fund Revenues, Expenditures, and Changes in Fund Balance

Gonzales Unified Monterey County

Description

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 12I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff Column B&D (F)

SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services

5100

0.00

0.00

0.00

0.00

0.00

0.0%

Travel and Conferences

5200

2,389.00

2,389.00

17.23

2,389.00

0.00

0.0%

Dues and Memberships

5300

0.00

0.00

0.00

0.00

0.00

0.0%

Insurance

5400-5450

0.00

0.00

0.00

0.00

0.00

0.0%

Operations and Housekeeping Services

5500

0.00

0.00

0.00

0.00

0.00

0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements

5600

1,505.00

1,505.00

103.46

1,505.00

0.00

0.0%

Transfers of Direct Costs

5710

0.00

0.00

0.00

0.00

0.00

0.0%

Transfers of Direct Costs - Interfund

5750

0.00

0.00

0.00

0.00

0.00

0.0%

Professional/Consulting Services and Operating Expenditures

5800

540.00

540.00

484.00

540.00

0.00

0.0%

Communications

5900

33.00

33.00

0.00

33.00

0.00

0.0%

4,467.00

4,467.00

604.69

4,467.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES CAPITAL OUTLAY Land

6100

Land Improvements

6170

0.00

0.00

0.00

0.00

0.00

0.0%

Buildings and Improvements of Buildings

6200

0.00

0.00

0.00

0.00

0.00

0.0%

Equipment

6400

0.00

0.00

0.00

0.00

0.00

0.0%

Equipment Replacement

6500

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

7299

0.00

0.00

0.00

0.00

0.00

0.0%

Debt Service - Interest

7438

0.00

0.00

0.00

0.00

0.00

0.0%

Other Debt Service - Principal

7439

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

12,072.00

12,072.00

2,529.02

12,109.00

(37.00)

-0.3%

12,072.00

12,072.00

2,529.02

12,109.00

(37.00)

-0.3%

209,886.00

209,886.00

51,100.91

209,950.00

TOTAL, CAPITAL OUTLAY OTHER OUTGO (excluding Transfers of Indirect Costs) Other Transfers Out All Other Transfers Out to All Others Debt Service

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs - Interfund TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

TOTAL, EXPENDITURES

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017)

7350

Page 5

Printed: 12/4/2017 9:05 AM

Gonzales Unified Monterey County

Description

2017-18 First Interim Child Development Fund Revenues, Expenditures, and Changes in Fund Balance

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 12I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff Column B&D (F)

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN From: General Fund

8911

39,339.00

39,339.00

0.00

39,339.00

0.00

0.0%

Other Authorized Interfund Transfers In

8919

0.00

0.00

0.00

0.00

0.00

0.0%

39,339.00

39,339.00

0.00

39,339.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

8965

0.00

0.00

0.00

0.00

0.00

0.0%

Proceeds from Certificates of Participation

8971

0.00

0.00

0.00

0.00

0.00

0.0%

Proceeds from Capital Leases

8972

0.00

0.00

0.00

0.00

0.00

0.0%

8979

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

(a) TOTAL, INTERFUND TRANSFERS IN INTERFUND TRANSFERS OUT

Other Authorized Interfund Transfers Out

7619

(b) TOTAL, INTERFUND TRANSFERS OUT OTHER SOURCES/USES SOURCES

Other Sources Transfers from Funds of Lapsed/Reorganized LEAs Long-Term Debt Proceeds

All Other Financing Sources (c) TOTAL, SOURCES USES

Transfers of Funds from Lapsed/Reorganized LEAs

7651

0.00

0.00

0.00

0.00

0.00

0.0%

All Other Financing Uses

7699

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

(d) TOTAL, USES CONTRIBUTIONS

Contributions from Unrestricted Revenues

8980

0.00

0.00

0.00

0.00

0.00

0.0%

Contributions from Restricted Revenues

8990

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

39,339.00

39,339.00

0.00

39,339.00

(e) TOTAL, CONTRIBUTIONS

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e)

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017)

Page 6

Printed: 12/4/2017 9:05 AM

Gonzales Unified Monterey County

Description

2017-18 First Interim Cafeteria Special Revenue Fund Revenues, Expenditures, and Changes in Fund Balance

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 13I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff Column B&D (F)

A. REVENUES

1) LCFF Sources

8010-8099

0.00

0.00

0.00

0.00

0.00

0.0%

2) Federal Revenue

8100-8299

1,096,759.00

1,096,759.00

233,035.90

1,076,759.00

(20,000.00)

-1.8%

3) Other State Revenue

8300-8599

83,145.00

83,145.00

18,322.61

83,145.00

0.00

0.0%

4) Other Local Revenue

8600-8799

5) TOTAL, REVENUES

67,200.00

67,200.00

6,659.04

63,200.00

1,247,104.00

1,247,104.00

258,017.55

1,223,104.00

(4,000.00)

-6.0%

B. EXPENDITURES

1) Certificated Salaries

1000-1999

0.00

0.00

0.00

0.00

0.00

0.0%

2) Classified Salaries

2000-2999

472,485.00

472,485.00

117,249.41

443,243.00

29,242.00

6.2%

3) Employee Benefits

3000-3999

220,657.00

220,657.00

51,684.07

202,390.00

18,267.00

8.3%

4) Books and Supplies

4000-4999

565,600.00

565,600.00

134,175.08

582,270.00

(16,670.00)

-2.9%

5) Services and Other Operating Expenditures

5000-5999

39,500.00

39,500.00

16,143.97

46,442.00

(6,942.00)

-17.6%

6) Capital Outlay

6000-6999

20,000.00

20,000.00

128,433.04

128,500.00

(108,500.00)

-542.5%

7) Other Outgo (excluding Transfers of Indirect Costs)

7100-7299, 7400-7499

0.00

0.00

0.00

0.00

0.00

0.0%

8) Other Outgo - Transfers of Indirect Costs

7300-7399

68,157.00

68,157.00

10,174.49

68,157.00

0.00

0.0%

1,386,399.00

1,386,399.00

457,860.06

1,471,002.00

9) TOTAL, EXPENDITURES C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)

(139,295.00)

(139,295.00)

(199,842.51)

(247,898.00)

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In

8900-8929

0.00

0.00

0.00

166,202.00

166,202.00

New

b) Transfers Out

7600-7629

0.00

0.00

0.00

0.00

0.00

0.0%

8930-8979

0.00

0.00

0.00

0.00

0.00

0.0%

7630-7699

0.00

0.00

0.00

0.00

0.00

0.0%

8980-8999

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

166,202.00

2) Other Sources/Uses a) Sources b) Uses 3) Contributions 4) TOTAL, OTHER FINANCING SOURCES/USES

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017)

Page 1

Printed: 12/4/2017 9:06 AM

Gonzales Unified Monterey County

Description

2017-18 First Interim Cafeteria Special Revenue Fund Revenues, Expenditures, and Changes in Fund Balance

Resource Codes

Object Codes

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 13I

Actuals To Date (C)

(199,842.51)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff Column B&D (F)

(139,295.00)

(139,295.00)

(81,696.00)

9791

696,169.00

696,169.00

1,207,900.00

511,731.00

73.5%

9793

0.00

0.00

0.00

0.00

0.0%

696,169.00

696,169.00

1,207,900.00

0.00

0.00

0.00

0.00

0.0%

696,169.00

696,169.00

1,207,900.00

556,874.00

556,874.00

1,126,204.00

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited b) Audit Adjustments c) As of July 1 - Audited (F1a + F1b) d) Other Restatements

9795

e) Adjusted Beginning Balance (F1c + F1d) 2) Ending Balance, June 30 (E + F1e) Components of Ending Fund Balance a) Nonspendable Revolving Cash

9711

75.00

75.00

75.00

Stores

9712

7,770.00

7,770.00

13,164.00

Prepaid Expenditures

9713

0.00

0.00

2,052.00

All Others

9719

0.00

0.00

0.00

b) Restricted c) Committed

9740

549,029.00

549,029.00

1,110,913.00

9750

0.00

0.00

0.00

9760

0.00

0.00

0.00

9780

0.00

0.00

0.00

Reserve for Economic Uncertainties

9789

0.00

0.00

0.00

Unassigned/Unappropriated Amount

9790

0.00

0.00

0.00

Stabilization Arrangements Other Committments d) Assigned Other Assignments e) Unassigned/Unappropriated

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017)

Page 2

Printed: 12/4/2017 9:06 AM

Gonzales Unified Monterey County

Description

2017-18 First Interim Cafeteria Special Revenue Fund Revenues, Expenditures, and Changes in Fund Balance

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 13I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff Column B&D (F)

FEDERAL REVENUE Child Nutrition Programs

8220

1,076,759.00

1,076,759.00

233,035.90

1,076,759.00

0.00

0.0%

Donated Food Commodities

8221

0.00

0.00

0.00

0.00

0.00

0.0%

All Other Federal Revenue

8290

20,000.00

20,000.00

0.00

0.00

(20,000.00)

-100.0%

1,096,759.00

1,096,759.00

233,035.90

1,076,759.00

(20,000.00)

-1.8%

8520

83,145.00

83,145.00

18,322.61

83,145.00

0.00

0.0%

8590

0.00

0.00

0.00

0.00

0.00

0.0%

83,145.00

83,145.00

18,322.61

83,145.00

0.00

0.0%

8631

0.00

0.00

0.00

0.00

0.00

0.0%

TOTAL, FEDERAL REVENUE OTHER STATE REVENUE Child Nutrition Programs All Other State Revenue TOTAL, OTHER STATE REVENUE OTHER LOCAL REVENUE Sales Sale of Equipment/Supplies Food Service Sales

8634

57,000.00

57,000.00

4,288.15

57,000.00

0.00

0.0%

8650

0.00

0.00

0.00

0.00

0.00

0.0%

Interest

8660

5,500.00

5,500.00

2,315.74

5,500.00

0.00

0.0%

Net Increase (Decrease) in the Fair Value of Investments

8662

0.00

0.00

0.00

0.00

0.00

0.0%

8677

0.00

0.00

0.00

0.00

0.00

0.0%

8699

4,700.00

4,700.00

55.15

700.00

(4,000.00)

-85.1%

67,200.00

67,200.00

6,659.04

63,200.00

(4,000.00)

-6.0%

1,247,104.00

1,247,104.00

258,017.55

1,223,104.00

Leases and Rentals

Fees and Contracts Interagency Services Other Local Revenue All Other Local Revenue TOTAL, OTHER LOCAL REVENUE TOTAL, REVENUES

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017)

Page 3

Printed: 12/4/2017 9:06 AM

Gonzales Unified Monterey County

Description

2017-18 First Interim Cafeteria Special Revenue Fund Revenues, Expenditures, and Changes in Fund Balance

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 13I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff Column B&D (F)

CERTIFICATED SALARIES

Certificated Supervisors' and Administrators' Salaries

1300

0.00

0.00

0.00

0.00

0.00

0.0%

Other Certificated Salaries

1900

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

TOTAL, CERTIFICATED SALARIES CLASSIFIED SALARIES

Classified Support Salaries

2200

363,641.00

363,641.00

86,849.46

353,920.00

9,721.00

2.7%

Classified Supervisors' and Administrators' Salaries

2300

90,656.00

90,656.00

26,447.98

71,794.00

18,862.00

20.8%

Clerical, Technical and Office Salaries

2400

18,188.00

18,188.00

3,951.97

17,529.00

659.00

3.6%

Other Classified Salaries

2900

0.00

0.00

0.00

0.00

0.00

0.0%

472,485.00

472,485.00

117,249.41

443,243.00

29,242.00

6.2%

TOTAL, CLASSIFIED SALARIES EMPLOYEE BENEFITS

STRS

3101-3102

0.00

0.00

0.00

0.00

0.00

0.0%

PERS

3201-3202

70,260.00

70,260.00

17,314.04

68,190.00

2,070.00

2.9%

OASDI/Medicare/Alternative

3301-3302

35,452.00

35,452.00

8,965.67

35,047.00

405.00

1.1%

Health and Welfare Benefits

3401-3402

101,756.00

101,756.00

22,132.38

86,357.00

15,399.00

15.1%

Unemployment Insurance

3501-3502

242.00

242.00

59.15

235.00

7.00

2.9%

Workers' Compensation

3601-3602

8,660.00

8,660.00

2,148.27

8,402.00

258.00

3.0%

OPEB, Allocated

3701-3702

0.00

0.00

0.00

0.00

0.00

0.0%

OPEB, Active Employees

3751-3752

0.00

0.00

0.00

0.00

0.00

0.0%

Other Employee Benefits

3901-3902

TOTAL, EMPLOYEE BENEFITS

4,287.00

4,287.00

1,064.56

4,159.00

128.00

3.0%

220,657.00

220,657.00

51,684.07

202,390.00

18,267.00

8.3%

0.00

0.0%

BOOKS AND SUPPLIES

Books and Other Reference Materials

4200

0.00

0.00

0.00

0.00

Materials and Supplies

4300

53,800.00

53,800.00

10,699.26

54,120.00

(320.00)

-0.6%

Noncapitalized Equipment

4400

5,000.00

5,000.00

7,757.48

21,350.00

(16,350.00)

-327.0%

Food

4700

506,800.00

506,800.00

115,718.34

506,800.00

0.00

0.0%

565,600.00

565,600.00

134,175.08

582,270.00

(16,670.00)

-2.9%

TOTAL, BOOKS AND SUPPLIES

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017)

Page 4

Printed: 12/4/2017 9:06 AM

2017-18 First Interim Cafeteria Special Revenue Fund Revenues, Expenditures, and Changes in Fund Balance

Gonzales Unified Monterey County

Description

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 13I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff Column B&D (F)

SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services

5100

0.00

0.00

0.00

0.00

0.00

0.0%

Travel and Conferences

5200

1,500.00

1,500.00

0.00

1,500.00

0.00

0.0%

Dues and Memberships

5300

0.00

0.00

0.00

0.00

0.00

0.0%

Insurance

475.00

475.00

449.00

475.00

0.00

0.0%

Operations and Housekeeping Services

5400-5450 5500

5,000.00

5,000.00

670.59

5,000.00

0.00

0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements

5600

8,400.00

8,400.00

1,643.72

8,400.00

0.00

0.0%

Transfers of Direct Costs

5710

0.00

0.00

0.00

0.00

0.00

0.0%

Transfers of Direct Costs - Interfund

658.00

26.3%

5750

2,500.00

2,500.00

281.39

1,842.00

Professional/Consulting Services and Operating Expenditures

5800

21,125.00

21,125.00

13,099.27

28,725.00

Communications

5900

500.00

500.00

0.00

500.00

39,500.00

39,500.00

16,143.97

46,442.00

6200

0.00

0.00

0.00

0.00

0.00

0.0%

Equipment

6400

20,000.00

20,000.00

128,433.04

128,500.00

(108,500.00)

-542.5%

Equipment Replacement

6500

0.00

0.00

0.00

0.00

0.00

0.0%

20,000.00

20,000.00

128,433.04

128,500.00

(108,500.00)

-542.5%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES

(7,600.00) 0.00 (6,942.00)

-36.0% 0.0% -17.6%

CAPITAL OUTLAY Buildings and Improvements of Buildings

TOTAL, CAPITAL OUTLAY OTHER OUTGO (excluding Transfers of Indirect Costs) Debt Service Debt Service - Interest

7438

0.00

0.00

0.00

0.00

0.00

0.0%

Other Debt Service - Principal

7439

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

68,157.00

68,157.00

10,174.49

68,157.00

0.00

0.0%

68,157.00

68,157.00

10,174.49

68,157.00

0.00

0.0%

1,386,399.00

1,386,399.00

457,860.06

1,471,002.00

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs - Interfund TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

TOTAL, EXPENDITURES

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017)

7350

Page 5

Printed: 12/4/2017 9:06 AM

Gonzales Unified Monterey County

Description

2017-18 First Interim Cafeteria Special Revenue Fund Revenues, Expenditures, and Changes in Fund Balance

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 13I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff Column B&D (F)

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

From: General Fund

8916

0.00

0.00

0.00

Other Authorized Interfund Transfers In

8919

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

8965

0.00

8972 8979

(a) TOTAL, INTERFUND TRANSFERS IN

166,202.00

166,202.00

New

0.00

0.00

0.0%

166,202.00

166,202.00

New

0.00

0.00

0.0%

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

INTERFUND TRANSFERS OUT

Other Authorized Interfund Transfers Out

7619

(b) TOTAL, INTERFUND TRANSFERS OUT OTHER SOURCES/USES SOURCES

Other Sources Transfers from Funds of Lapsed/Reorganized LEAs Long-Term Debt Proceeds Proceeds from Capital Leases All Other Financing Sources (c) TOTAL, SOURCES USES

Transfers of Funds from Lapsed/Reorganized LEAs

7651

0.00

0.00

0.00

0.00

0.00

0.0%

All Other Financing Uses

7699

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

(d) TOTAL, USES CONTRIBUTIONS

Contributions from Unrestricted Revenues

8980

0.00

0.00

0.00

0.00

0.00

0.0%

Contributions from Restricted Revenues

8990

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

166,202.00

(e) TOTAL, CONTRIBUTIONS

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e)

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017)

Page 6

Printed: 12/4/2017 9:06 AM

First Interim Cafeteria Special Revenue Fund Exhibit: Restricted Balance Detail

Gonzales Unified Monterey County

Resource

27 75473 0000000 Form 13I

2017/18 Projected Year Totals

Description

5310

Child Nutrition: School Programs (e.g., School Lunch, School

900,327.00

5320

Child Nutrition: Child Care Food Program (CCFP) Claims-Cen

189,773.00

5330

Child Nutrition: Summer Food Service Program Operations

Total, Restricted Balance

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/30/2012)

20,813.00 1,110,913.00

Page 1

Printed: 12/4/2017 9:06 AM

Gonzales Unified Monterey County

Description

2017-18 First Interim Deferred Maintenance Fund Revenues, Expenditures, and Changes in Fund Balance

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 14I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff Column B&D (F)

A. REVENUES

1) LCFF Sources

8010-8099

0.00

0.00

0.00

0.00

0.00

0.0%

2) Federal Revenue

8100-8299

0.00

0.00

0.00

0.00

0.00

0.0%

3) Other State Revenue

8300-8599

0.00

0.00

0.00

0.00

0.00

0.0%

4) Other Local Revenue

8600-8799

4,500.00

4,500.00

2,554.67

7,055.00

2,555.00

56.8%

4,500.00

4,500.00

2,554.67

7,055.00

5) TOTAL, REVENUES B. EXPENDITURES

1) Certificated Salaries

1000-1999

0.00

0.00

0.00

0.00

0.00

0.0%

2) Classified Salaries

2000-2999

16,000.00

16,000.00

0.00

16,000.00

0.00

0.0%

3) Employee Benefits

3000-3999

4,160.00

4,160.00

0.00

4,160.00

4) Books and Supplies

4000-4999

50,350.00

50,350.00

3,892.95

53,203.00

5) Services and Other Operating Expenditures

5000-5999

54,800.00

54,800.00

2,423.56

54,965.00

(165.00)

-0.3%

6) Capital Outlay

6000-6999

99,000.00

99,000.00

35,750.00

211,500.00

(112,500.00)

-113.6%

7) Other Outgo (excluding Transfers of Indirect Costs)

7100-7299, 7400-7499

0.00

0.00

0.00

0.00

0.00

0.0%

8) Other Outgo - Transfers of Indirect Costs

7300-7399

0.00

0.00

0.00

0.00

0.00

0.0%

224,310.00

224,310.00

42,066.51

339,828.00

(219,810.00)

(219,810.00)

(39,511.84)

(332,773.00)

9) TOTAL, EXPENDITURES C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)

0.00 (2,853.00)

0.0% -5.7%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In

8900-8929

78,673.00

78,673.00

0.00

78,673.00

0.00

0.0%

b) Transfers Out

7600-7629

0.00

0.00

0.00

0.00

0.00

0.0%

8930-8979

0.00

0.00

0.00

0.00

0.00

0.0%

7630-7699

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

78,673.00

78,673.00

0.00

78,673.00

2) Other Sources/Uses a) Sources b) Uses 3) Contributions 4) TOTAL, OTHER FINANCING SOURCES/USES

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017)

8980-8999

Page 1

Printed: 12/4/2017 9:06 AM

Gonzales Unified Monterey County

Description

2017-18 First Interim Deferred Maintenance Fund Revenues, Expenditures, and Changes in Fund Balance

Resource Codes

Object Codes

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 14I

Actuals To Date (C)

(39,511.84)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff Column B&D (F)

(141,137.00)

(141,137.00)

(254,100.00)

9791

577,798.00

577,798.00

802,227.00

224,429.00

38.8%

9793

0.00

0.00

0.00

0.00

0.0%

577,798.00

577,798.00

802,227.00

0.00

0.00

0.00

0.00

0.0%

577,798.00

577,798.00

802,227.00

436,661.00

436,661.00

548,127.00

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited b) Audit Adjustments c) As of July 1 - Audited (F1a + F1b) d) Other Restatements

9795

e) Adjusted Beginning Balance (F1c + F1d) 2) Ending Balance, June 30 (E + F1e) Components of Ending Fund Balance a) Nonspendable Revolving Cash

9711

0.00

0.00

0.00

Stores

9712

0.00

0.00

0.00

Prepaid Expenditures

9713

0.00

0.00

0.00

All Others

9719

0.00

0.00

0.00

b) Restricted c) Committed

9740

0.00

0.00

0.00

9750

0.00

0.00

0.00

9760

0.00

0.00

0.00

9780

436,661.00

436,661.00

548,127.00

Reserve for Economic Uncertainties

9789

0.00

0.00

0.00

Unassigned/Unappropriated Amount

9790

0.00

0.00

0.00

Stabilization Arrangements Other Committments d) Assigned Other Assignments e) Unassigned/Unappropriated

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017)

Page 2

Printed: 12/4/2017 9:06 AM

Gonzales Unified Monterey County

Description

2017-18 First Interim Deferred Maintenance Fund Revenues, Expenditures, and Changes in Fund Balance

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 14I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff Column B&D (F)

LCFF SOURCES

LCFF Transfers LCFF Transfers - Current Year

8091

0.00

0.00

0.00

0.00

0.00

0.0%

LCFF/Revenue Limit Transfers - Prior Years

8099

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

8625

0.00

0.00

0.00

0.00

0.00

0.0%

8631

0.00

0.00

0.00

0.00

0.00

0.0%

Interest

8660

4,500.00

4,500.00

2,554.67

7,055.00

2,555.00

56.8%

Net Increase (Decrease) in the Fair Value of Investments

8662

0.00

0.00

0.00

0.00

0.00

0.0%

All Other Local Revenue

8699

0.00

0.00

0.00

0.00

0.00

0.0%

All Other Transfers In from All Others

8799

TOTAL, LCFF SOURCES OTHER STATE REVENUE All Other State Revenue

8590

TOTAL, OTHER STATE REVENUE OTHER LOCAL REVENUE Community Redevelopment Funds Not Subject to LCFF Deduction Sales Sale of Equipment/Supplies

Other Local Revenue

TOTAL, OTHER LOCAL REVENUE TOTAL, REVENUES

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017)

0.00

0.00

0.00

0.00

0.00

0.0%

4,500.00

4,500.00

2,554.67

7,055.00

2,555.00

56.8%

4,500.00

4,500.00

2,554.67

7,055.00

Page 3

Printed: 12/4/2017 9:06 AM

2017-18 First Interim Deferred Maintenance Fund Revenues, Expenditures, and Changes in Fund Balance

Gonzales Unified Monterey County

Description

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 14I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff Column B&D (F)

CLASSIFIED SALARIES

Classified Support Salaries

2200

16,000.00

16,000.00

0.00

16,000.00

0.00

0.0%

Other Classified Salaries

2900

0.00

0.00

0.00

0.00

0.00

0.0%

16,000.00

16,000.00

0.00

16,000.00

0.00

0.0%

TOTAL, CLASSIFIED SALARIES EMPLOYEE BENEFITS

STRS

3101-3102

0.00

0.00

0.00

0.00

0.00

0.0%

PERS

3201-3202

2,486.00

2,486.00

0.00

2,486.00

0.00

0.0%

OASDI/Medicare/Alternative

3301-3302

1,225.00

1,225.00

0.00

1,225.00

0.00

0.0%

Health and Welfare Benefits

3401-3402

0.00

0.00

0.00

0.00

0.00

0.0%

Unemployment Insurance

3501-3502

9.00

9.00

0.00

9.00

0.00

0.0%

Workers' Compensation

3601-3602

295.00

295.00

0.00

295.00

0.00

0.0%

OPEB, Allocated

3701-3702

0.00

0.00

0.00

0.00

0.00

0.0%

OPEB, Active Employees

3751-3752

0.00

0.00

0.00

0.00

0.00

0.0%

Other Employee Benefits

3901-3902

TOTAL, EMPLOYEE BENEFITS

145.00

145.00

0.00

145.00

0.00

0.0%

4,160.00

4,160.00

0.00

4,160.00

0.00

0.0%

0.00

0.0%

BOOKS AND SUPPLIES

Books and Other Reference Materials

4200

0.00

0.00

0.00

0.00

Materials and Supplies

4300

31,750.00

31,750.00

3,892.95

34,603.00

Noncapitalized Equipment

4400

18,600.00

18,600.00

0.00

18,600.00

50,350.00

50,350.00

3,892.95

53,203.00

0.00

0.00

0.00

0.00

TOTAL, BOOKS AND SUPPLIES

(2,853.00) 0.00 (2,853.00)

-9.0% 0.0% -5.7%

SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services

5100

Travel and Conferences

5200

4,000.00

4,000.00

0.00

4,000.00

Rentals, Leases, Repairs, and Noncapitalized Improvements

5600

42,800.00

42,800.00

2,423.56

42,965.00

Transfers of Direct Costs

5710

0.00

0.00

0.00

0.00

0.00

0.0%

Transfers of Direct Costs - Interfund

5750

0.00

0.00

0.00

0.00

0.00

0.0%

Professional/Consulting Services and Operating Expenditures

5800

8,000.00

8,000.00

0.00

8,000.00

0.00

0.0%

54,800.00

54,800.00

2,423.56

54,965.00

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES

0.00 0.00 (165.00)

(165.00)

0.0% 0.0% -0.4%

-0.3%

CAPITAL OUTLAY Land Improvements

6170

0.00

0.00

0.00

0.00

0.00

0.0%

Buildings and Improvements of Buildings

6200

99,000.00

99,000.00

35,750.00

211,500.00

(112,500.00)

-113.6%

Equipment

6400

0.00

0.00

0.00

0.00

0.00

0.0%

Equipment Replacement

6500

TOTAL, CAPITAL OUTLAY

0.00

0.00

0.00

0.00

0.00

0.0%

99,000.00

99,000.00

35,750.00

211,500.00

(112,500.00)

-113.6%

OTHER OUTGO (excluding Transfers of Indirect Costs) Debt Service Debt Service - Interest

7438

0.00

0.00

0.00

0.00

0.00

0.0%

Other Debt Service - Principal

7439

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

224,310.00

224,310.00

42,066.51

339,828.00

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

TOTAL, EXPENDITURES

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017)

Page 4

Printed: 12/4/2017 9:06 AM

Gonzales Unified Monterey County

Description

2017-18 First Interim Deferred Maintenance Fund Revenues, Expenditures, and Changes in Fund Balance

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 14I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff Column B&D (F)

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

Other Authorized Interfund Transfers In

8919

78,673.00

78,673.00

0.00

78,673.00

0.00

0.0%

78,673.00

78,673.00

0.00

78,673.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

8965

0.00

0.00

0.00

0.00

0.00

0.0%

8972

0.00

0.00

0.00

0.00

0.00

0.0%

8979

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

(a) TOTAL, INTERFUND TRANSFERS IN INTERFUND TRANSFERS OUT

Other Authorized Interfund Transfers Out

7619

(b) TOTAL, INTERFUND TRANSFERS OUT OTHER SOURCES/USES SOURCES

Other Sources Transfers from Funds of Lapsed/Reorganized LEAs Long-Term Debt Proceeds Proceeds from Capital Leases All Other Financing Sources (c) TOTAL, SOURCES USES

Transfers of Funds from Lapsed/Reorganized LEAs

7651

0.00

0.00

0.00

0.00

0.00

0.0%

All Other Financing Uses

7699

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

(d) TOTAL, USES CONTRIBUTIONS

Contributions from Unrestricted Revenues

8980

0.00

0.00

0.00

0.00

0.00

0.0%

Contributions from Restricted Revenues

8990

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

78,673.00

78,673.00

0.00

78,673.00

(e) TOTAL, CONTRIBUTIONS

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e)

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017)

Page 5

Printed: 12/4/2017 9:06 AM

2017-18 First Interim Building Fund Revenues, Expenditures, and Changes in Fund Balance

Gonzales Unified Monterey County

Description

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 21I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff Column B&D (F)

A. REVENUES

1) LCFF Sources

8010-8099

0.00

0.00

0.00

0.00

0.00

0.0%

2) Federal Revenue

8100-8299

0.00

0.00

0.00

0.00

0.00

0.0%

3) Other State Revenue

8300-8599

0.00

0.00

0.00

0.00

0.00

0.0%

4) Other Local Revenue

8600-8799

6,600.00

6,600.00

5,357.78

11,958.00

5,358.00

81.2%

6,600.00

6,600.00

5,357.78

11,958.00

5) TOTAL, REVENUES B. EXPENDITURES

1) Certificated Salaries

1000-1999

0.00

0.00

0.00

0.00

0.00

0.0%

2) Classified Salaries

2000-2999

0.00

0.00

0.00

0.00

0.00

0.0%

3) Employee Benefits

3000-3999

0.00

0.00

0.00

0.00

0.00

0.0%

4) Books and Supplies

4000-4999

0.00

0.00

0.00

0.00

0.00

0.0%

5) Services and Other Operating Expenditures

5000-5999

13,300.00

13,300.00

1,840.00

13,300.00

0.00

0.0%

6) Capital Outlay

6000-6999

1,000,000.00

1,000,000.00

0.00

1,000,000.00

0.00

0.0%

7) Other Outgo (excluding Transfers of Indirect Costs)

7100-7299, 7400-7499

0.00

0.00

0.00

0.00

0.00

0.0%

8) Other Outgo - Transfers of Indirect Costs

7300-7399

0.00

0.0%

9) TOTAL, EXPENDITURES C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)

0.00

0.00

0.00

0.00

1,013,300.00

1,013,300.00

1,840.00

1,013,300.00

(1,006,700.00)

(1,006,700.00)

3,517.78

(1,001,342.00)

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In

8900-8929

0.00

0.00

0.00

0.00

0.00

0.0%

b) Transfers Out

7600-7629

0.00

0.00

0.00

0.00

0.00

0.0%

8930-8979

0.00

0.00

0.00

0.00

0.00

0.0%

7630-7699

0.00

0.00

0.00

0.00

0.00

0.0%

8980-8999

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

2) Other Sources/Uses a) Sources b) Uses 3) Contributions 4) TOTAL, OTHER FINANCING SOURCES/USES

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016)

Page 1

Printed: 12/4/2017 9:07 AM

2017-18 First Interim Building Fund Revenues, Expenditures, and Changes in Fund Balance

Gonzales Unified Monterey County

Description

Resource Codes

Object Codes

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 21I

Actuals To Date (C)

3,517.78

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff Column B&D (F)

(1,006,700.00)

(1,006,700.00)

(1,001,342.00)

9791

1,402,129.00

1,402,129.00

1,704,479.00

302,350.00

21.6%

9793

0.00

0.00

0.00

0.00

0.0%

1,402,129.00

1,402,129.00

1,704,479.00

0.00

0.00

0.00

0.00

0.0%

1,402,129.00

1,402,129.00

1,704,479.00

395,429.00

395,429.00

703,137.00

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited b) Audit Adjustments c) As of July 1 - Audited (F1a + F1b) d) Other Restatements

9795

e) Adjusted Beginning Balance (F1c + F1d) 2) Ending Balance, June 30 (E + F1e) Components of Ending Fund Balance a) Nonspendable Revolving Cash

9711

0.00

0.00

0.00

Stores

9712

0.00

0.00

0.00

Prepaid Expenditures

9713

0.00

0.00

0.00

All Others b) Legally Restricted Balance c) Committed Stabilization Arrangements

9719

0.00

0.00

0.00

9740

0.00

0.00

0.00

9750

0.00

0.00

0.00

Other Commitments d) Assigned

9760

0.00

0.00

0.00

Other Assignments e) Unassigned/Unappropriated

9780

395,429.00

395,429.00

703,137.00

Reserve for Economic Uncertainties

9789

0.00

0.00

0.00

Unassigned/Unappropriated Amount

9790

0.00

0.00

0.00

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016)

Page 2

Printed: 12/4/2017 9:07 AM

2017-18 First Interim Building Fund Revenues, Expenditures, and Changes in Fund Balance

Gonzales Unified Monterey County

Description

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 21I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff Column B&D (F)

FEDERAL REVENUE FEMA

8281

0.00

0.00

0.00

0.00

0.00

0.0%

All Other Federal Revenue

8290

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

TOTAL, FEDERAL REVENUE OTHER STATE REVENUE Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions

8575

0.00

0.00

0.00

0.00

0.00

0.0%

Other Subventions/In-Lieu Taxes

8576

0.00

0.00

0.00

0.00

0.00

0.0%

8590

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

8615

0.00

0.00

0.00

0.00

0.00

0.0%

Unsecured Roll

8616

0.00

0.00

0.00

0.00

0.00

0.0%

Prior Years' Taxes

8617

0.00

0.00

0.00

0.00

0.00

0.0%

Supplemental Taxes

8618

0.00

0.00

0.00

0.00

0.00

0.0%

Non-Ad Valorem Taxes Parcel Taxes

8621

0.00

0.00

0.00

0.00

0.00

0.0%

All Other State Revenue TOTAL, OTHER STATE REVENUE OTHER LOCAL REVENUE County and District Taxes Other Restricted Levies Secured Roll

8622

0.00

0.00

0.00

0.00

0.00

0.0%

Community Redevelopment Funds Not Subject to LCFF Deduction

Other

8625

0.00

0.00

0.00

0.00

0.00

0.0%

Penalties and Interest from Delinquent Non-LCFF Taxes

8629

0.00

0.00

0.00

0.00

0.00

0.0%

Sales Sale of Equipment/Supplies

8631

0.00

0.00

0.00

0.00

0.00

0.0%

Leases and Rentals

8650

0.00

0.00

0.00

0.00

0.00

0.0%

Interest

8660

6,600.00

6,600.00

5,357.78

11,958.00

5,358.00

81.2%

Net Increase (Decrease) in the Fair Value of Investments

8662

0.00

0.00

0.00

0.00

0.00

0.0%

8699

0.00

0.00

0.00

0.00

0.00

0.0%

8799

0.00

0.00

0.00

0.00

0.00

0.0%

6,600.00

6,600.00

5,357.78

11,958.00

5,358.00

81.2%

6,600.00

6,600.00

5,357.78

11,958.00

Other Local Revenue All Other Local Revenue All Other Transfers In from All Others TOTAL, OTHER LOCAL REVENUE TOTAL, REVENUES

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016)

Page 3

Printed: 12/4/2017 9:07 AM

2017-18 First Interim Building Fund Revenues, Expenditures, and Changes in Fund Balance

Gonzales Unified Monterey County

Description

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 21I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff Column B&D (F)

CLASSIFIED SALARIES

Classified Support Salaries

2200

0.00

0.00

0.00

0.00

0.00

0.0%

Classified Supervisors' and Administrators' Salaries

2300

0.00

0.00

0.00

0.00

0.00

0.0%

Clerical, Technical and Office Salaries

2400

0.00

0.00

0.00

0.00

0.00

0.0%

Other Classified Salaries

2900

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

TOTAL, CLASSIFIED SALARIES EMPLOYEE BENEFITS

STRS

3101-3102

0.00

0.00

0.00

0.00

0.00

0.0%

PERS

3201-3202

0.00

0.00

0.00

0.00

0.00

0.0%

OASDI/Medicare/Alternative

3301-3302

0.00

0.00

0.00

0.00

0.00

0.0%

Health and Welfare Benefits

3401-3402

0.00

0.00

0.00

0.00

0.00

0.0%

Unemployment Insurance

3501-3502

0.00

0.00

0.00

0.00

0.00

0.0%

Workers' Compensation

3601-3602

0.00

0.00

0.00

0.00

0.00

0.0%

OPEB, Allocated

3701-3702

0.00

0.00

0.00

0.00

0.00

0.0%

OPEB, Active Employees

3751-3752

0.00

0.00

0.00

0.00

0.00

0.0%

Other Employee Benefits

3901-3902

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

TOTAL, EMPLOYEE BENEFITS BOOKS AND SUPPLIES

Books and Other Reference Materials

4200

0.00

0.00

0.00

0.00

0.00

0.0%

Materials and Supplies

4300

0.00

0.00

0.00

0.00

0.00

0.0%

Noncapitalized Equipment

4400

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

5100

0.00

0.00

0.00

0.00

0.00

0.0%

TOTAL, BOOKS AND SUPPLIES SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services Travel and Conferences

5200

0.00

0.00

0.00

0.00

0.00

0.0%

5400-5450

0.00

0.00

0.00

0.00

0.00

0.0%

Operations and Housekeeping Services

5500

0.00

0.00

0.00

0.00

0.00

0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements

5600

0.00

0.00

0.00

0.00

0.00

0.0%

Transfers of Direct Costs

5710

0.00

0.00

0.00

0.00

0.00

0.0%

Transfers of Direct Costs - Interfund

5750

0.00

0.00

0.00

0.00

0.00

0.0%

Professional/Consulting Services and Operating Expenditures

5800

13,300.00

13,300.00

1,840.00

13,300.00

0.00

0.0%

Communications

5900

0.00

0.00

0.00

0.00

0.00

0.0%

13,300.00

13,300.00

1,840.00

13,300.00

0.00

0.0%

Insurance

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016)

Page 4

Printed: 12/4/2017 9:07 AM

2017-18 First Interim Building Fund Revenues, Expenditures, and Changes in Fund Balance

Gonzales Unified Monterey County

Description

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 21I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff Column B&D (F)

CAPITAL OUTLAY Land

6100

200,000.00

200,000.00

0.00

200,000.00

0.00

0.0%

Land Improvements

6170

0.00

0.00

0.00

0.00

0.00

0.0%

Buildings and Improvements of Buildings

6200

800,000.00

800,000.00

0.00

800,000.00

0.00

0.0%

Books and Media for New School Libraries or Major Expansion of School Libraries

6300

0.00

0.00

0.00

0.00

0.00

0.0%

Equipment

6400

0.00

0.00

0.00

0.00

0.00

0.0%

Equipment Replacement

6500

0.00

0.00

0.00

0.00

0.00

0.0%

1,000,000.00

1,000,000.00

0.00

1,000,000.00

0.00

0.0%

7299

0.00

0.00

0.00

0.00

0.00

0.0%

7435

0.00

0.00

0.00

0.00

0.00

0.0%

TOTAL, CAPITAL OUTLAY OTHER OUTGO (excluding Transfers of Indirect Costs) Other Transfers Out All Other Transfers Out to All Others Debt Service Repayment of State School Building Fund Aid - Proceeds from Bonds Debt Service - Interest

7438

0.00

0.00

0.00

0.00

0.00

0.0%

Other Debt Service - Principal

7439

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

1,013,300.00

1,013,300.00

1,840.00

1,013,300.00

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

TOTAL, EXPENDITURES

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016)

Page 5

Printed: 12/4/2017 9:07 AM

2017-18 First Interim Building Fund Revenues, Expenditures, and Changes in Fund Balance

Gonzales Unified Monterey County

Description

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 21I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff Column B&D (F)

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

Other Authorized Interfund Transfers In

8919

(a) TOTAL, INTERFUND TRANSFERS IN

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

INTERFUND TRANSFERS OUT

To: State School Building Fund/ County School Facilities Fund

7613

0.00

0.00

0.00

0.00

0.00

0.0%

Other Authorized Interfund Transfers Out

7619

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

(b) TOTAL, INTERFUND TRANSFERS OUT OTHER SOURCES/USES SOURCES Proceeds Proceeds from Sale of Bonds

8951

0.00

0.00

0.00

0.00

0.00

0.0%

Proceeds from Sale/LeasePurchase of Land/Buildings

8953

0.00

0.00

0.00

0.00

0.00

0.0%

Other Sources County School Building Aid

8961

0.00

0.00

0.00

0.00

0.00

0.0%

8965

0.00

0.00

0.00

0.00

0.00

0.0%

Proceeds from Certificates of Participation

8971

0.00

0.00

0.00

0.00

0.00

0.0%

Proceeds from Capital Leases

8972

0.00

0.00

0.00

0.00

0.00

0.0%

Proceeds from Lease Revenue Bonds

8973

0.00

0.00

0.00

0.00

0.00

0.0%

8979

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

Transfers from Funds of Lapsed/Reorganized LEAs Long-Term Debt Proceeds

All Other Financing Sources (c) TOTAL, SOURCES USES

Transfers of Funds from Lapsed/Reorganized LEAs

7651

0.00

0.00

0.00

0.00

0.00

0.0%

All Other Financing Uses

7699

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

(d) TOTAL, USES CONTRIBUTIONS

Contributions from Unrestricted Revenues

8980

0.00

0.00

0.00

0.00

0.00

0.0%

Contributions from Restricted Revenues

8990

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

(e) TOTAL, CONTRIBUTIONS

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e)

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016)

Page 6

Printed: 12/4/2017 9:07 AM

2017-18 First Interim Capital Facilities Fund Revenues, Expenditures, and Changes in Fund Balance

Gonzales Unified Monterey County

Description

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 25I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff Column B&D (F)

A. REVENUES

1) LCFF Sources

8010-8099

0.00

0.00

0.00

0.00

0.00

0.0%

2) Federal Revenue 3) Other State Revenue

8100-8299

0.00

0.00

0.00

0.00

0.00

0.0%

8300-8599

0.00

0.00

0.00

0.00

0.00

0.0%

4) Other Local Revenue

8600-8799

16,800.00

16,800.00

4,376.81

17,029.00

229.00

1.4%

16,800.00

16,800.00

4,376.81

17,029.00

5) TOTAL, REVENUES B. EXPENDITURES

1) Certificated Salaries

1000-1999

0.00

0.00

0.00

0.00

0.00

0.0%

2) Classified Salaries

2000-2999

0.00

0.00

0.00

0.00

0.00

0.0%

3) Employee Benefits

3000-3999

0.00

0.00

0.00

0.00

0.00

0.0%

4) Books and Supplies

4000-4999

0.00

0.00

0.00

0.00

0.00

0.0%

5) Services and Other Operating Expenditures

5000-5999

4,150.00

4,150.00

0.00

4,150.00

0.00

0.0%

6) Capital Outlay

6000-6999

0.00

0.00

0.00

0.00

0.00

0.0%

7) Other Outgo (excluding Transfers of Indirect Costs)

7100-7299, 7400-7499

115,595.00

115,595.00

4,935.39

115,595.00

0.00

0.0%

8) Other Outgo - Transfers of Indirect Costs

7300-7399

0.00

0.00

0.00

0.00

0.00

0.0%

119,745.00

119,745.00

4,935.39

119,745.00

(102,945.00)

(102,945.00)

9) TOTAL, EXPENDITURES C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)

(558.58)

(102,716.00)

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In

8900-8929

42,077.00

42,077.00

0.00

42,077.00

0.00

0.0%

b) Transfers Out

7600-7629

0.00

0.00

0.00

0.00

0.00

0.0%

8930-8979

0.00

0.00

0.00

0.00

0.00

0.0%

7630-7699

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

42,077.00

42,077.00

0.00

42,077.00

2) Other Sources/Uses a) Sources b) Uses 3) Contributions 4) TOTAL, OTHER FINANCING SOURCES/USES

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016)

8980-8999

Page 1

Printed: 12/4/2017 9:08 AM

2017-18 First Interim Capital Facilities Fund Revenues, Expenditures, and Changes in Fund Balance

Gonzales Unified Monterey County

Description

Resource Codes

Object Codes

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 25I

Actuals To Date (C)

(558.58)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff Column B&D (F)

(60,868.00)

(60,868.00)

(60,639.00)

9791

60,867.00

60,867.00

65,169.00

4,302.00

7.1%

9793

0.00

0.00

0.00

0.00

0.0%

60,867.00

60,867.00

65,169.00

0.00

0.00

0.00

0.00

0.0%

60,867.00

60,867.00

65,169.00

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited b) Audit Adjustments c) As of July 1 - Audited (F1a + F1b) d) Other Restatements

9795

e) Adjusted Beginning Balance (F1c + F1d) 2) Ending Balance, June 30 (E + F1e) Components of Ending Fund Balance a) Nonspendable Revolving Cash

(1.00)

(1.00)

4,530.00

9711

0.00

0.00

0.00

Stores

9712

0.00

0.00

0.00

Prepaid Expenditures

9713

0.00

0.00

0.00

All Others b) Legally Restricted Balance c) Committed Stabilization Arrangements

9719

0.00

0.00

0.00

9740

0.00

0.00

0.00

9750

0.00

0.00

0.00

Other Commitments d) Assigned

9760

0.00

0.00

0.00

Other Assignments e) Unassigned/Unappropriated

9780

(1.00)

(1.00)

Reserve for Economic Uncertainties

9789

0.00

0.00

0.00

Unassigned/Unappropriated Amount

9790

0.00

0.00

0.00

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016)

Page 2

4,530.00

Printed: 12/4/2017 9:08 AM

2017-18 First Interim Capital Facilities Fund Revenues, Expenditures, and Changes in Fund Balance

Gonzales Unified Monterey County

Description

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 25I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff Column B&D (F)

OTHER STATE REVENUE Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions

8575

0.00

0.00

0.00

0.00

0.00

0.0%

Other Subventions/In-Lieu Taxes

8576

0.00

0.00

0.00

0.00

0.00

0.0%

8590

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

8615

0.00

0.00

0.00

0.00

0.00

0.0%

Unsecured Roll

8616

0.00

0.00

0.00

0.00

0.00

0.0%

Prior Years' Taxes

8617

0.00

0.00

0.00

0.00

0.00

0.0%

Supplemental Taxes

8618

0.00

0.00

0.00

0.00

0.00

0.0%

Non-Ad Valorem Taxes Parcel Taxes

8621

0.00

0.00

0.00

0.00

0.00

0.0%

All Other State Revenue TOTAL, OTHER STATE REVENUE OTHER LOCAL REVENUE County and District Taxes Other Restricted Levies Secured Roll

8622

0.00

0.00

0.00

0.00

0.00

0.0%

Community Redevelopment Funds Not Subject to LCFF Deduction

Other

8625

0.00

0.00

0.00

0.00

0.00

0.0%

Penalties and Interest from Delinquent Non-LCFF Taxes

8629

0.00

0.00

0.00

0.00

0.00

0.0%

Sales Sale of Equipment/Supplies

8631

0.00

0.00

0.00

0.00

0.00

0.0%

Interest

8660

800.00

800.00

228.99

1,029.00

229.00

28.6%

Net Increase (Decrease) in the Fair Value of Investments

8662

0.00

0.00

0.00

0.00

0.00

0.0%

8681

16,000.00

16,000.00

4,147.82

16,000.00

0.00

0.0%

8699

0.00

0.00

0.00

0.00

0.00

0.0%

8799

0.00

0.00

0.00

0.00

0.00

0.0%

16,800.00

16,800.00

4,376.81

17,029.00

229.00

1.4%

16,800.00

16,800.00

4,376.81

17,029.00

Fees and Contracts Mitigation/Developer Fees Other Local Revenue All Other Local Revenue All Other Transfers In from All Others TOTAL, OTHER LOCAL REVENUE TOTAL, REVENUES

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016)

Page 3

Printed: 12/4/2017 9:08 AM

2017-18 First Interim Capital Facilities Fund Revenues, Expenditures, and Changes in Fund Balance

Gonzales Unified Monterey County

Description

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 25I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff Column B&D (F)

CERTIFICATED SALARIES

Other Certificated Salaries

1900

TOTAL, CERTIFICATED SALARIES

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

CLASSIFIED SALARIES

Classified Support Salaries

2200

0.00

0.00

0.00

0.00

0.00

0.0%

Classified Supervisors' and Administrators' Salaries

2300

0.00

0.00

0.00

0.00

0.00

0.0%

Clerical, Technical and Office Salaries

2400

0.00

0.00

0.00

0.00

0.00

0.0%

Other Classified Salaries

2900

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

TOTAL, CLASSIFIED SALARIES EMPLOYEE BENEFITS

STRS

3101-3102

PERS

3201-3202

0.00

0.00

0.00

0.00

0.00

0.0%

OASDI/Medicare/Alternative

3301-3302

0.00

0.00

0.00

0.00

0.00

0.0%

Health and Welfare Benefits

3401-3402

0.00

0.00

0.00

0.00

0.00

0.0%

Unemployment Insurance

3501-3502

0.00

0.00

0.00

0.00

0.00

0.0%

Workers' Compensation

3601-3602

0.00

0.00

0.00

0.00

0.00

0.0%

OPEB, Allocated

3701-3702

0.00

0.00

0.00

0.00

0.00

0.0%

OPEB, Active Employees

3751-3752

0.00

0.00

0.00

0.00

0.00

0.0%

Other Employee Benefits

3901-3902

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

TOTAL, EMPLOYEE BENEFITS BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials

4100

0.00

0.00

0.00

0.00

0.00

0.0%

Books and Other Reference Materials

4200

0.00

0.00

0.00

0.00

0.00

0.0%

Materials and Supplies

4300

0.00

0.00

0.00

0.00

0.00

0.0%

Noncapitalized Equipment

4400

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

5100

0.00

0.00

0.00

0.00

0.00

0.0%

TOTAL, BOOKS AND SUPPLIES SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services Travel and Conferences

5200

0.00

0.00

0.00

0.00

0.00

0.0%

5400-5450

0.00

0.00

0.00

0.00

0.00

0.0%

Operations and Housekeeping Services

5500

0.00

0.00

0.00

0.00

0.00

0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements

5600

0.00

0.00

0.00

0.00

0.00

0.0%

Transfers of Direct Costs

5710

0.00

0.00

0.00

0.00

0.00

0.0%

Transfers of Direct Costs - Interfund

5750

0.00

0.00

0.00

0.00

0.00

0.0%

Professional/Consulting Services and Operating Expenditures

5800

4,150.00

4,150.00

0.00

4,150.00

0.00

0.0%

Communications

5900

0.00

0.00

0.00

0.00

0.00

0.0%

4,150.00

4,150.00

0.00

4,150.00

0.00

0.0%

Insurance

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016)

Page 4

Printed: 12/4/2017 9:08 AM

2017-18 First Interim Capital Facilities Fund Revenues, Expenditures, and Changes in Fund Balance

Gonzales Unified Monterey County

Description

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 25I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff Column B&D (F)

CAPITAL OUTLAY Land

6100

0.00

0.00

0.00

0.00

0.00

0.0%

Land Improvements

6170

0.00

0.00

0.00

0.00

0.00

0.0%

Buildings and Improvements of Buildings

6200

0.00

0.00

0.00

0.00

0.00

0.0%

Books and Media for New School Libraries or Major Expansion of School Libraries

6300

0.00

0.00

0.00

0.00

0.00

0.0%

Equipment

6400

0.00

0.00

0.00

0.00

0.00

0.0%

Equipment Replacement

6500

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

7299

0.00

0.00

0.00

0.00

0.00

0.0%

Debt Service - Interest

7438

9,872.00

9,872.00

4,935.39

9,872.00

0.00

0.0%

Other Debt Service - Principal

7439

105,723.00

105,723.00

0.00

105,723.00

0.00

0.0%

115,595.00

115,595.00

4,935.39

115,595.00

0.00

0.0%

119,745.00

119,745.00

4,935.39

119,745.00

TOTAL, CAPITAL OUTLAY OTHER OUTGO (excluding Transfers of Indirect Costs) Other Transfers Out All Other Transfers Out to All Others Debt Service

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

TOTAL, EXPENDITURES

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016)

Page 5

Printed: 12/4/2017 9:08 AM

2017-18 First Interim Capital Facilities Fund Revenues, Expenditures, and Changes in Fund Balance

Gonzales Unified Monterey County

Description

Resource Codes

Object Codes

Original Budget (A)

Board Approved Operating Budget (B)

27 75473 0000000 Form 25I

Actuals To Date (C)

Projected Year Totals (D)

Difference (Col B & D) (E)

% Diff Column B&D (F)

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

Other Authorized Interfund Transfers In

8919

(a) TOTAL, INTERFUND TRANSFERS IN

42,077.00

42,077.00

0.00

42,077.00

0.00

0.0%

42,077.00

42,077.00

0.00

42,077.00

0.00

0.0%

INTERFUND TRANSFERS OUT

To: State School Building Fund/ County School Facilities Fund

7613

0.00

0.00

0.00

0.00

0.00

0.0%

Other Authorized Interfund Transfers Out

7619

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

8953

0.00

0.00

0.00

0.00

0.00

0.0%

8965

0.00

0.00

0.00

0.00

0.00

0.0%

Proceeds from Certificates of Participation

8971

0.00

0.00

0.00

0.00

0.00

0.0%

Proceeds from Capital Leases

8972

0.00

0.00

0.00

0.00

0.00

0.0%

Proceeds from Lease Revenue Bonds

8973

0.00

0.00

0.00

0.00

0.00

0.0%

8979

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

(b) TOTAL, INTERFUND TRANSFERS OUT OTHER SOURCES/USES SOURCES Proceeds Proceeds from Sale/LeasePurchase of Land/Buildings Other Sources Transfers from Funds of Lapsed/Reorganized LEAs Long-Term Debt Proceeds

All Other Financing Sources (c) TOTAL, SOURCES USES

Transfers of Funds from Lapsed/Reorganized LEAs

7651

0.00

0.00

0.00

0.00

0.00

0.0%

All Other Financing Uses

7699

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

(d) TOTAL, USES CONTRIBUTIONS

Contributions from Unrestricted Revenues

8980

0.00

0.00

0.00

0.00

0.00

0.0%

Contributions from Restricted Revenues

8990

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00

0.00

0.00

0.00

0.0%

42,077.00

42,077.00

0.00

42,077.00

(e) TOTAL, CONTRIBUTIONS

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e)

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016)

Page 6

Printed: 12/4/2017 9:08 AM

Gonzales Unified Monterey County

Description A. DISTRICT 1. Total District Regular ADA Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (includes Necessary Small School ADA) 2. Total Basic Aid Choice/Court Ordered Voluntary Pupil Transfer Regular ADA Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) 3. Total Basic Aid Open Enrollment Regular ADA Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) 4. Total, District Regular ADA (Sum of Lines A1 through A3) 5. District Funded County Program ADA a. County Community Schools b. Special Education-Special Day Class c. Special Education-NPS/LCI d. Special Education Extended Year e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natura Resource Conservation Schools f. County School Tuition Fund (Out of State Tuition) [EC 2000 and 46380] g. Total, District Funded County Program ADA (Sum of Lines A5a through A5f) 6. TOTAL DISTRICT ADA (Sum of Line A4 and Line A5g) 7. Adults in Correctional Facilities 8. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: adai (Rev 03/10/2017)

2017-18 First Interim AVERAGE DAILY ATTENDANCE

27 75473 0000000 Form AI

ESTIMATED FUNDED ADA ESTIMATED Board P-2 REPORT ESTIMATED ESTIMATED Approved ADA FUNDED ADA FUNDED ADA PERCENTAGE Operating Projected Year Original Projected DIFFERENCE DIFFERENCE Budget Totals Budget Year Totals (Col. E / B) (Col. D - B) (B) (C) (A) (D) (F) (E)

2,295.15

2,295.15

2,280.07

2,295.15

0.00

0%

0.00

0.00

0.00

0.00

0.00

0%

0.00

0.00

0.00

0.00

0.00

0%

2,295.15

2,295.15

2,280.07

2,295.15

0.00

0%

0.34 10.12 0.00 0.99

0.34 10.12 0.00 0.99

0.34 10.12 0.00 0.99

0.34 10.12 0.00 0.99

0.00 0.00 0.00 0.00

0% 0% 0% 0%

0.00

0.00

0.00

0.00

0.00

0%

0.00

0.00

0.00

0.00

0.00

0%

11.45

11.45

11.45

11.45

0.00

0%

2,306.60 0.00

2,306.60 0.00

2,291.52 0.00

2,306.60 0.00

0.00 0.00

0% 0%

Page 1 of 1

Printed: 12/4/2017 9:10 AM

First Interim 2017-18 INTERIM REPORT Cashflow Worksheet - Budget Year (1)

Gonzales Unified Monterey County

Object ACTUALS THROUGH THE MONTH OF (Enter Month Name): A. BEGINNING CASH B. RECEIPTS LCFF/Revenue Limit Sources Principal Apportionment 8010-8019 Property Taxes 8020-8079 Miscellaneous Funds 8080-8099 Federal Revenue 8100-8299 Other State Revenue 8300-8599 Other Local Revenue 8600-8799 Interfund Transfers In 8910-8929 All Other Financing Sources 8930-8979 TOTAL RECEIPTS C. DISBURSEMENTS Certificated Salaries 1000-1999 Classified Salaries 2000-2999 Employee Benefits 3000-3999 Books and Supplies 4000-4999 Services 5000-5999 Capital Outlay 6000-6599 Other Outgo 7000-7499 Interfund Transfers Out 7600-7629 All Other Financing Uses 7630-7699 TOTAL DISBURSEMENTS D. BALANCE SHEET ITEMS Assets and Deferred Outflows Cash Not In Treasury 9111-9199 Accounts Receivable 9200-9299 Due From Other Funds 9310 Stores 9320 Prepaid Expenditures 9330 Other Current Assets 9340 Deferred Outflows of Resources 9490 SUBTOTAL Liabilities and Deferred Inflows Accounts Payable 9500-9599 Due To Other Funds 9610 Current Loans 9640 Unearned Revenues 9650 Deferred Inflows of Resources 9690 SUBTOTAL Nonoperating Suspense Clearing 9910 TOTAL BALANCE SHEET ITEMS E. NET INCREASE/DECREASE (B - C + D) F. ENDING CASH (A + E) G. ENDING CASH, PLUS CASH ACCRUALS AND ADJUSTMENTS

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: cashi (Rev 06/17/2014)

Beginning Balances (Ref. Only)

(8,006.88) (711,662.52) (66,648.50)

July

August

September

27 75473 0000000 Form CASH

October

November

February

13,458,094.35

13,291,906.20

14,148,677.11

14,051,610.75

11,751,693.14

14,086,043.83

12,571,494.52

1,949,540.00

1,949,540.00 (5,225.40)

2,747,352.00 20,564.72

1,949,540.00 258,531.56

0.00 10,552.56

797,812.00 4,112,247.00

759,296.00 347,667.00

878,781.00 184,677.00

3,885.74

4,866.18

1,124.92

53,413.38

75,335.97 4,820.00 174,859.94

167,162.46 286,069.76 84,697.23

84,983.85 0.00 35,002.62

113,789.00 7,889.00 16,060.00

51,089.00 474,599.00 194,691.00

14,459.00 135,686.00 119,488.00

1,954,550.66

2,002,594.16

3,022,932.63

2,746,001.01

130,539.03

5,047,797.00

1,827,342.00

1,333,091.00

183,041.03 243,000.16 177,391.12 11,567.40 255,120.43 80,587.20 16,379.00

688,510.80 362,855.24 442,171.61 103,492.83 103,264.30 146,621.47 18,117.58

1,105,651.23 358,769.74 552,634.64 265,300.05 64,196.51 4,384.02 41,596.16

1,106,556.91 370,976.17 551,958.29 96,275.89 205,335.28 72,480.18 239,024.51

1,151,146.30 398,847.93 562,764.18 119,995.41 157,488.82 68,744.14 94,675.84 16,273.00

1,115,425.00 369,302.00 596,227.00 286,160.31 272,540.00 38,556.00 35,236.00

1,342,118.00 429,452.00 651,712.00 286,160.31 272,540.00 133,757.00 226,152.00

1,212,527.00 388,764.00 625,649.00 286,160.31 272,540.00 99,188.00 238,076.00

967,086.34

1,865,033.83

2,392,532.35

2,642,607.23

2,569,935.62

2,713,446.31

3,341,891.31

3,122,904.31

2,646.26 130,320.53

22,247.53

322,225.31 66,648.50

360.62 (14,220.51)

67,686.64

0.00

0.00

0.00

29,604.55

(815,922.45)

132,966.79

22,247.53

388,873.81

15,744.66

67,686.64

(1,824,460.80) (228,834.50)

764,476.52

325,864.97

(66,331.32) 228,834.50

(56,976.16)

(71,859.37)

(274,749.94)

1,512,122.79

January

13,102,140.67

(29,604.55)

(2,328,045.24)

December

274,749.94 764,476.52

325,864.97

162,503.18

217,773.78

(71,859.37)

0.00

0.00

0.00

(0.91) (631,510.64) 355,953.68 13,458,094.35

(131.04) (303,748.48) (166,188.15) 13,291,906.20

226,370.63 856,770.91 14,148,677.11

1,568.98 (200,460.14) (97,066.36) 14,051,610.75

(67.03) 139,478.98 (2,299,917.61) 11,751,693.14

0.00 2,334,350.69 14,086,043.83

0.00 (1,514,549.31) 12,571,494.52

0.00 (1,789,813.31) 10,781,681.21

Page 1 of 2

Printed: 12/4/2017 9:22 AM

First Interim 2017-18 INTERIM REPORT Cashflow Worksheet - Budget Year (1)

Gonzales Unified Monterey County

Object ACTUALS THROUGH THE MONTH OF (Enter Month Name): A. BEGINNING CASH B. RECEIPTS LCFF/Revenue Limit Sources Principal Apportionment 8010-8019 Property Taxes 8020-8079 Miscellaneous Funds 8080-8099 Federal Revenue 8100-8299 Other State Revenue 8300-8599 Other Local Revenue 8600-8799 Interfund Transfers In 8910-8929 All Other Financing Sources 8930-8979 TOTAL RECEIPTS C. DISBURSEMENTS Certificated Salaries 1000-1999 Classified Salaries 2000-2999 Employee Benefits 3000-3999 Books and Supplies 4000-4999 Services 5000-5999 Capital Outlay 6000-6599 Other Outgo 7000-7499 Interfund Transfers Out 7600-7629 All Other Financing Uses 7630-7699 TOTAL DISBURSEMENTS D. BALANCE SHEET ITEMS Assets and Deferred Outflows Cash Not In Treasury 9111-9199 Accounts Receivable 9200-9299 Due From Other Funds 9310 Stores 9320 Prepaid Expenditures 9330 Other Current Assets 9340 Deferred Outflows of Resources 9490 SUBTOTAL Liabilities and Deferred Inflows Accounts Payable 9500-9599 Due To Other Funds 9610 Current Loans 9640 Unearned Revenues 9650 Deferred Inflows of Resources 9690 SUBTOTAL Nonoperating Suspense Clearing 9910 TOTAL BALANCE SHEET ITEMS E. NET INCREASE/DECREASE (B - C + D) F. ENDING CASH (A + E) G. ENDING CASH, PLUS CASH ACCRUALS AND ADJUSTMENTS

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: cashi (Rev 06/17/2014)

March

April

May

27 75473 0000000 Form CASH

June

Accruals

10,781,681.21

9,994,634.31

11,011,985.82

8,796,842.33

1,676,593.00 159,973.00

878,781.00 2,631,671.00

878,781.00 26,713.00

1,320,484.00 702,986.56

203,198.00 145,695.00 13,438.00

174,980.00 171,332.00 156,703.00

679.00 2,630.00 129,678.00

645,827.80 1,238,369.24 190,548.91

460,076.00 58,079.00 272,595.00

2,198,897.00

4,013,467.00

1,038,481.00

4,098,216.51

790,750.00

1,220,873.00 434,597.00 622,530.00 317,955.90 302,822.00 1,540.00 85,626.00

1,212,278.00 386,440.00 629,357.00 349,751.49 302,822.00 7,893.00 107,574.00

1,218,449.00 431,215.00 639,435.00 349,751.49 302,822.00 259,579.00 52,373.00

1,262,528.00 394,745.00 1,570,360.00 656,115.39 416,797.66 1,046,830.86 138,056.16 561,359.00

66,450.73 30,345.76 13,748.16 50,872.22 99,931.00 69,602.13 21,463.75

2,985,943.90

2,996,115.49

3,253,624.49

6,046,792.07

352,413.75

Adjustments

0.00

0.00

0.00

183,403.02

BUDGET

0.00

15,786,500.00 8,450,358.00 0.00 2,000,332.00 2,525,169.00 1,442,300.00 0.00 0.00 30,204,659.00

15,786,500.00 8,450,358.00 0.00 2,000,332.00 2,525,169.00 1,442,300.00 0.00 0.00 30,204,659.00

0.00

12,885,555.00 4,599,310.00 7,635,938.00 3,179,559.00 3,028,220.00 2,029,763.00 1,314,350.00 577,632.00 0.00 35,250,327.00

12,885,555.00 4,599,310.00 7,635,938.00 3,179,559.00 3,028,220.00 2,029,763.00 1,314,350.00 577,632.00 0.00 35,250,327.00

0.00

3,006.88 711,662.52 66,648.50 0.00 29,604.55 0.00 0.00 810,922.45

183,403.02

0.00

TOTAL

929,286.16

0.00

0.00

0.00

0.00

929,286.16

0.00

1,824,460.80 228,834.50 0.00 274,749.94 0.00 2,328,045.24

0.00 (787,046.90) 9,994,634.31

0.00 1,017,351.51 11,011,985.82

0.00 (2,215,143.49) 8,796,842.33

0.00 (1,948,575.56) 6,848,266.77

(745,883.14) (307,546.89)

0.00 0.00

1,370.00 (1,515,752.79) (6,561,420.79)

(5,045,668.00)

6,540,719.88

Page 2 of 2

Printed: 12/4/2017 9:22 AM

First Interim 2017-18 INTERIM REPORT Cashflow Worksheet - Budget Year (2)

Gonzales Unified Monterey County

Object ACTUALS THROUGH THE MONTH OF (Enter Month Name): A. BEGINNING CASH B. RECEIPTS LCFF/Revenue Limit Sources Principal Apportionment 8010-8019 Property Taxes 8020-8079 Miscellaneous Funds 8080-8099 Federal Revenue 8100-8299 Other State Revenue 8300-8599 Other Local Revenue 8600-8799 Interfund Transfers In 8910-8929 All Other Financing Sources 8930-8979 TOTAL RECEIPTS C. DISBURSEMENTS Certificated Salaries 1000-1999 Classified Salaries 2000-2999 Employee Benefits 3000-3999 Books and Supplies 4000-4999 Services 5000-5999 Capital Outlay 6000-6599 Other Outgo 7000-7499 Interfund Transfers Out 7600-7629 All Other Financing Uses 7630-7699 TOTAL DISBURSEMENTS D. BALANCE SHEET ITEMS Assets and Deferred Outflows Cash Not In Treasury 9111-9199 Accounts Receivable 9200-9299 Due From Other Funds 9310 Stores 9320 Prepaid Expenditures 9330 Other Current Assets 9340 Deferred Outflows of Resources 9490 SUBTOTAL Liabilities and Deferred Inflows Accounts Payable 9500-9599 Due To Other Funds 9610 Current Loans 9640 Unearned Revenues 9650 Deferred Inflows of Resources 9690 SUBTOTAL Nonoperating Suspense Clearing 9910 TOTAL BALANCE SHEET ITEMS E. NET INCREASE/DECREASE (B - C + D) F. ENDING CASH (A + E) G. ENDING CASH, PLUS CASH ACCRUALS AND ADJUSTMENTS

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: cashi (Rev 06/17/2014)

Beginning Balances (Ref. Only)

July

August

September

27 75473 0000000 Form CASH

October

November

December

January

February

6,848,266.77

7,323,268.85

7,271,307.57

8,181,671.39

8,191,611.96

5,907,029.06

8,275,109.40

6,636,613.74

0.00 2,057,021.00 3,885.74 0.00 1,124.92

(5,225.40) 2,057,021.00 4,866.18 0.00 53,413.38

20,564.72 2,801,699.00 75,335.97 4,820.00 174,859.94

258,531.56 2,057,021.00 167,162.46 286,069.76 84,697.23

10,552.56 0.00 84,983.85 0.00 35,002.62

4,126,277.00 744,678.00 116,898.00 6,718.00 15,722.00

348,853.00 822,808.00 52,485.00 404,133.00 190,590.00

185,307.00 932,516.00 14,854.00 115,540.00 116,971.00

2,062,031.66

2,110,075.16

3,077,279.63

2,853,482.01

130,539.03

5,010,293.00

1,818,869.00

1,365,188.00

183,041.03 243,000.16 177,391.12 0.00 255,120.43 80,587.20 16,379.00

688,510.80 362,855.24 442,171.61 96,746.96 103,264.30 146,621.47 18,117.58

1,105,651.23 358,769.74 552,634.64 266,054.14 64,196.51 4,384.02 41,596.16

1,106,556.91 370,976.17 551,958.29 96,746.96 205,338.28 72,480.18 239,024.51

1,151,146.30 398,847.93 562,764.18 120,933.70 157,488.82 68,744.14 94,675.84

1,145,938.00 369,266.00 685,872.00 217,680.66 175,390.00 12,246.00 35,820.00

1,378,833.00 429,410.00 749,699.00 217,680.66 175,390.00 42,484.00 229,903.00

1,245,696.00 388,726.00 719,718.00 217,680.66 175,390.00 31,504.00 242,024.00

0.00 955,518.94

0.00 1,858,287.96

0.00 2,393,286.44

0.00 2,643,081.30

0.00 2,554,600.91

0.00 2,642,212.66

233,965.00 3,457,364.66

0.00 3,020,738.66

2,646.26 130,320.53

22,247.53

322,225.31 66,648.50

360.62 (14,220.51)

67,686.64

0.00

0.00

0.00

29,604.55

0.00

132,966.79

22,247.53

388,873.81

15,744.66

67,686.64

764,476.52

325,864.97

(66,331.32) 228,834.50

(56,976.16)

(71,859.37)

274,749.94 0.00

0.00

764,476.52

325,864.97

162,503.18

217,773.78

(71,859.37)

0.00

0.00

0.00

(0.91) (631,510.64) 475,002.08 7,323,268.85

(131.04) (303,748.48) (51,961.28) 7,271,307.57

226,370.63 910,363.82 8,181,671.39

1,568.98 (200,460.14) 9,940.57 8,191,611.96

(67.03) 139,478.98 (2,284,582.90) 5,907,029.06

0.00 2,368,080.34 8,275,109.40

0.00 (1,638,495.66) 6,636,613.74

0.00 (1,655,550.66) 4,981,063.08

Page 1 of 2

Printed: 12/4/2017 9:22 AM

First Interim 2017-18 INTERIM REPORT Cashflow Worksheet - Budget Year (2)

Gonzales Unified Monterey County

Object ACTUALS THROUGH THE MONTH OF (Enter Month Name): A. BEGINNING CASH B. RECEIPTS LCFF/Revenue Limit Sources Principal Apportionment 8010-8019 Property Taxes 8020-8079 Miscellaneous Funds 8080-8099 Federal Revenue 8100-8299 Other State Revenue 8300-8599 Other Local Revenue 8600-8799 Interfund Transfers In 8910-8929 All Other Financing Sources 8930-8979 TOTAL RECEIPTS C. DISBURSEMENTS Certificated Salaries 1000-1999 Classified Salaries 2000-2999 Employee Benefits 3000-3999 Books and Supplies 4000-4999 Services 5000-5999 Capital Outlay 6000-6599 Other Outgo 7000-7499 Interfund Transfers Out 7600-7629 All Other Financing Uses 7630-7699 TOTAL DISBURSEMENTS D. BALANCE SHEET ITEMS Assets and Deferred Outflows Cash Not In Treasury 9111-9199 Accounts Receivable 9200-9299 Due From Other Funds 9310 Stores 9320 Prepaid Expenditures 9330 Other Current Assets 9340 Deferred Outflows of Resources 9490 SUBTOTAL Liabilities and Deferred Inflows Accounts Payable 9500-9599 Due To Other Funds 9610 Current Loans 9640 Unearned Revenues 9650 Deferred Inflows of Resources 9690 SUBTOTAL Nonoperating Suspense Clearing 9910 TOTAL BALANCE SHEET ITEMS E. NET INCREASE/DECREASE (B - C + D) F. ENDING CASH (A + E) G. ENDING CASH, PLUS CASH ACCRUALS AND ADJUSTMENTS

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: cashi (Rev 06/17/2014)

27 75473 0000000 Form CASH

March

April

May

June

Accruals

4,981,063.08

4,254,995.68

5,398,082.54

3,503,364.40

160,518.00 1,677,194.00 208,750.00 124,063.00 13,155.00

2,640,649.00 932,516.00 179,762.00 145,894.00 153,402.00

26,804.00 932,516.00 698.00 2,239.00 126,946.00

677,526.56 1,677,196.00 610,963.80 833,163.24 100,183.91

454,219.00 45,262.00 248,442.00

2,183,680.00

4,052,223.00

1,089,203.00

3,899,033.51

747,923.00

1,254,271.00 434,554.00 716,130.00 241,867.40 175,390.00 489.00 87,046.00

1,245,441.00 386,403.00 723,983.00 266,054.14 175,390.00 2,507.00 109,358.00

1,251,781.00 431,173.00 735,576.00 266,054.14 163,648.00 82,448.00 53,241.00

1,298,883.73 394,703.76 1,808,537.16 362,800.80 58,456.66 285,002.99 140,701.91

66,451.00 30,346.00 13,748.00 48,373.78 64,310.00 69,602.00 21,463.00

0.00 2,909,747.40

0.00 2,909,136.14

0.00 2,983,921.14

166,627.00 4,515,714.01

314,293.78

Adjustments

0.00

0.00

0.00

183,403.02

BUDGET

0.00

0.00 8,450,358.00 16,692,186.00 1,974,864.00 1,967,902.00 1,314,510.00 0.00 0.00 30,399,820.00

0.00

0.00

13,122,201.00 4,599,031.00 8,440,183.00 2,418,674.00 1,948,773.00 899,100.00 1,329,350.00 0.00 400,592.00 33,157,904.00

0.00

0.00

3,006.88 711,662.52 66,648.50 0.00 29,604.55 0.00 0.00 810,922.45

183,403.02

0.00

TOTAL

929,286.16

0.00

0.00

0.00

0.00

929,286.16

0.00

1,824,460.80 228,834.50 0.00 274,749.94 0.00 2,328,045.24

0.00 (726,067.40) 4,254,995.68

0.00 1,143,086.86 5,398,082.54

0.00 (1,894,718.14) 3,503,364.40

0.00 (616,680.50) 2,886,683.90

(745,883.14) (312,253.92)

0.00 0.00

1,370.00 (1,515,752.79) (4,273,836.79)

0.00

2,574,429.98

Page 2 of 2

Printed: 12/4/2017 9:22 AM

2017-18 First Interim General Fund Multiyear Projections Unrestricted

Gonzales Unified Monterey County

Object Codes

Description (Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) A. REVENUES AND OTHER FINANCING SOURCES 1. LCFF/Revenue Limit Sources 2. Federal Revenues 3. Other State Revenues 4. Other Local Revenues 5. Other Financing Sources a. Transfers In b. Other Sources c. Contributions 6. Total (Sum lines A1 thru A5c) B. EXPENDITURES AND OTHER FINANCING USES 1. Certificated Salaries a. Base Salaries b. Step & Column Adjustment c. Cost-of-Living Adjustment d. Other Adjustments e. Total Certificated Salaries (Sum lines B1a thru B1d) 2. Classified Salaries a. Base Salaries b. Step & Column Adjustment c. Cost-of-Living Adjustment d. Other Adjustments e. Total Classified Salaries (Sum lines B2a thru B2d) 3. Employee Benefits 4. Books and Supplies 5. Services and Other Operating Expenditures 6. Capital Outlay 7. Other Outgo (excluding Transfers of Indirect Costs) 8. Other Outgo - Transfers of Indirect Costs 9. Other Financing Uses a. Transfers Out b. Other Uses 10. Other Adjustments (Explain in Section F below) 11. Total (Sum lines B1 thru B10) C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11)

8010-8099 8100-8299 8300-8599 8600-8799

24,236,858.00 900.00 795,657.00 378,682.00

8900-8929 8930-8979 8980-8999

0.00 0.00 (3,452,187.00) 21,959,910.00

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: mypi (Rev 03/30/2015)

% Change (Cols. C-A/A) (B)

3.74% 0.00% -43.58% -9.70% 0.00% 0.00% 1.01% 2.22%

2018-19 Projection (C)

% Change (Cols. E-C/C) (D)

1000-1999

10,889,019.00

1.66%

2019-20 Projection (E)

25,142,544.00 900.00 448,926.00 341,942.00

2.93% 0.00% 0.00% -2.68%

25,878,845.00 900.00 448,926.00 332,791.00

0.00 0.00 (3,487,140.00) 22,447,172.00

0.00% 0.00% 1.00% 3.08%

0.00 0.00 (3,522,012.00) 23,139,450.00

10,889,019.00 164,473.00 16,732.00 11,070,224.00

11,070,224.00 167,685.00

2.67%

3,624,446.00 33,360.00

128,028.00 11,365,937.00 3,598,186.00 33,834.00

2000-2999 3000-3999 4000-4999 5000-5999 6000-6999 7100-7299, 7400-7499 7300-7399

3,624,446.00 5,431,011.00 2,395,008.00 1,995,234.00 1,999,100.00 137,886.00 (361,141.00)

-0.72% 7.38% -31.77% -34.83% -55.02% 0.00% 0.00%

(59,620.00) 3,598,186.00 5,831,727.00 1,634,123.00 1,300,234.00 899,100.00 137,886.00 (361,141.00)

2.27% 9.52% 0.00% 0.00% 0.00% 0.00% -5.20%

48,009.00 3,680,029.00 6,386,738.00 1,634,123.00 1,300,234.00 899,100.00 137,886.00 (342,347.00)

7600-7629 7630-7699

538,293.00 0.00

-32.89% 0.00%

361,253.00 0.00

0.00% 0.00%

361,253.00 0.00

26,648,856.00

-8.17%

24,471,592.00

3.89%

25,422,953.00

(4,688,946.00)

(2,024,420.00)

(2,283,503.00)

10,499,633.00 5,810,687.00

5,810,687.00 3,786,267.00

3,786,267.00 1,502,764.00

6,094.00

6,094.00

6,094.00

9750 9760 9780

0.00 0.00 1,057,510.00

994,737.00

399,072.00

9789 9790

1,057,510.00 3,689,573.00

994,737.00 1,790,699.00

999,071.00 98,527.00

5,810,687.00

3,786,267.00

1,502,764.00

D. FUND BALANCE 1. Net Beginning Fund Balance (Form 01I, line F1e) 2. Ending Fund Balance (Sum lines C and D1) 3. Components of Ending Fund Balance (Form 01I) a. Nonspendable b. Restricted c. Committed 1. Stabilization Arrangements 2. Other Commitments d. Assigned e. Unassigned/Unappropriated 1. Reserve for Economic Uncertainties 2. Unassigned/Unappropriated f. Total Components of Ending Fund Balance (Line D3f must agree with line D2)

Projected Year Totals (Form 01I) (A)

27 75473 0000000 Form MYPI

9710-9719 9740

Page 1

Printed: 12/4/2017 9:22 AM

2017-18 First Interim General Fund Multiyear Projections Unrestricted

Gonzales Unified Monterey County

Description E. AVAILABLE RESERVES 1. General Fund a. Stabilization Arrangements b. Reserve for Economic Uncertainties c. Unassigned/Unappropriated (Enter other reserve projections in Columns C and E for subsequent years 1 and 2; current year - Column A - is extracted) 2. Special Reserve Fund - Noncapital Outlay (Fund 17) a. Stabilization Arrangements b. Reserve for Economic Uncertainties c. Unassigned/Unappropriated 3. Total Available Reserves (Sum lines E1a thru E2c)

Object Codes

Projected Year Totals (Form 01I) (A)

27 75473 0000000 Form MYPI

% Change (Cols. C-A/A) (B)

2018-19 Projection (C)

% Change (Cols. E-C/C) (D)

2019-20 Projection (E)

9750 9789 9790

0.00 1,057,510.00 3,689,573.00

0.00 994,737.00 1,790,699.00

0.00 999,071.00 98,527.00

9750 9789 9790

0.00 0.00 0.00 4,747,083.00

2,785,436.00

1,097,598.00

F. ASSUMPTIONS Please provide below or on a separate attachment, the assumptions used to determine the projections for the first and second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments projected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide. Please see separate narrative report.

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: mypi (Rev 03/30/2015)

Page 2

Printed: 12/4/2017 9:22 AM

2017-18 First Interim General Fund Multiyear Projections Restricted

Gonzales Unified Monterey County

Description (Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) A. REVENUES AND OTHER FINANCING SOURCES 1. LCFF/Revenue Limit Sources 2. Federal Revenues 3. Other State Revenues 4. Other Local Revenues 5. Other Financing Sources a. Transfers In b. Other Sources c. Contributions 6. Total (Sum lines A1 thru A5c) B. EXPENDITURES AND OTHER FINANCING USES 1. Certificated Salaries a. Base Salaries b. Step & Column Adjustment c. Cost-of-Living Adjustment d. Other Adjustments e. Total Certificated Salaries (Sum lines B1a thru B1d) 2. Classified Salaries a. Base Salaries b. Step & Column Adjustment c. Cost-of-Living Adjustment d. Other Adjustments e. Total Classified Salaries (Sum lines B2a thru B2d) 3. Employee Benefits 4. Books and Supplies 5. Services and Other Operating Expenditures 6. Capital Outlay 7. Other Outgo (excluding Transfers of Indirect Costs) 8. Other Outgo - Transfers of Indirect Costs 9. Other Financing Uses a. Transfers Out b. Other Uses 10. Other Adjustments (Explain in Section F below) 11. Total (Sum lines B1 thru B10) C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11) D. FUND BALANCE 1. Net Beginning Fund Balance (Form 01I, line F1e) 2. Ending Fund Balance (Sum lines C and D1) 3. Components of Ending Fund Balance (Form 01I) a. Nonspendable b. Restricted c. Committed 1. Stabilization Arrangements 2. Other Commitments d. Assigned e. Unassigned/Unappropriated 1. Reserve for Economic Uncertainties 2. Unassigned/Unappropriated f. Total Components of Ending Fund Balance (Line D3f must agree with line D2)

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: mypi (Rev 03/30/2015)

Object Codes

Projected Year Totals (Form 01I) (A)

27 75473 0000000 Form MYPI

% Change (Cols. C-A/A) (B)

2018-19 Projection (C)

% Change (Cols. E-C/C) (D)

2019-20 Projection (E)

8010-8099 8100-8299 8300-8599 8600-8799

0.00 1,999,432.00 1,729,512.00 1,063,618.00

0.00% -1.27% -12.17% -8.56%

0.00 1,973,964.00 1,518,976.00 972,568.00

0.00% 0.00% -12.94% 0.00%

1,973,964.00 1,322,364.00 972,568.00

8900-8929 8930-8979 8980-8999

0.00 0.00 3,452,187.00 8,244,749.00

0.00% 0.00% 1.01% -3.54%

0.00 0.00 3,487,140.00 7,952,648.00

0.00% 0.00% 1.00% -2.03%

0.00 0.00 3,522,012.00 7,790,908.00

1,996,536.00 33,341.00

1000-1999

1,996,536.00

2.78%

22,100.00 2,051,977.00

2,051,977.00 33,993.00

-13.21%

974,864.00 13,743.00

2000-2999 3000-3999 4000-4999 5000-5999 6000-6999 7100-7299, 7400-7499 7300-7399

12,238.00 1,000,845.00 2,608,456.00 784,551.00 648,539.00 0.00 1,308,544.00 244,061.00

(305,053.00) 1,780,917.00 1,000,845.00 13,902.00

2.67% 18.30% 0.00% -37.22% -100.00% 1.16% 0.00%

39,339.00 0.00

0.00% 0.00%

39,339.00

0.00% 0.00%

39,339.00

8,601,471.00

0.99%

8,686,312.00

-10.31%

7,790,907.00

7600-7629 7630-7699

(356,722.00) 1,090,385.00 733,663.00 9710-9719 9740

-8.25% 10.28% -57.58% -53.10% 0.00% 0.38% -7.70%

(96,460.00) 918,287.00 2,876,598.00 332,769.00 304,186.00 0.00 1,313,544.00 225,267.00

974,864.00 2,204,927.00 784,551.00 1,032,986.00 30,663.00 1,293,544.00 244,061.00

(733,664.00)

1.00

733,663.00 (1.00)

(1.00) 0.00

0.00 733,663.00

9750 9760 9780 9789 9790

Page 1

0.00

(1.00)

0.00

733,663.00

(1.00)

0.00

Printed: 12/4/2017 9:22 AM

2017-18 First Interim General Fund Multiyear Projections Restricted

Gonzales Unified Monterey County

Object Codes

Projected Year Totals (Form 01I) (A)

27 75473 0000000 Form MYPI

% Change (Cols. C-A/A) (B)

Description E. AVAILABLE RESERVES 1. General Fund a. Stabilization Arrangements 9750 b. Reserve for Economic Uncertainties 9789 c. Unassigned/Unappropriated Amount 9790 (Enter current year reserve projections in Column A, and other reserve projections in Columns C and E for subsequent years 1 and 2) 2. Special Reserve Fund - Noncapital Outlay (Fund 17) a. Stabilization Arrangements 9750 b. Reserve for Economic Uncertainties 9789 c. Unassigned/Unappropriated 9790 3. Total Available Reserves (Sum lines E1a thru E2c) F. ASSUMPTIONS Please provide below or on a separate attachment, the assumptions used to determine the projections for the first and second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments projected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide.

2018-19 Projection (C)

% Change (Cols. E-C/C) (D)

2019-20 Projection (E)

Please see separate narrative report.

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: mypi (Rev 03/30/2015)

Page 2

Printed: 12/4/2017 9:22 AM

2017-18 First Interim General Fund Multiyear Projections Unrestricted/Restricted

Gonzales Unified Monterey County

Description (Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) A. REVENUES AND OTHER FINANCING SOURCES 1. LCFF/Revenue Limit Sources 2. Federal Revenues 3. Other State Revenues 4. Other Local Revenues 5. Other Financing Sources a. Transfers In b. Other Sources c. Contributions 6. Total (Sum lines A1 thru A5c) B. EXPENDITURES AND OTHER FINANCING USES 1. Certificated Salaries a. Base Salaries b. Step & Column Adjustment c. Cost-of-Living Adjustment d. Other Adjustments e. Total Certificated Salaries (Sum lines B1a thru B1d) 2. Classified Salaries a. Base Salaries b. Step & Column Adjustment c. Cost-of-Living Adjustment d. Other Adjustments e. Total Classified Salaries (Sum lines B2a thru B2d) 3. Employee Benefits 4. Books and Supplies 5. Services and Other Operating Expenditures 6. Capital Outlay 7. Other Outgo (excluding Transfers of Indirect Costs) 8. Other Outgo - Transfers of Indirect Costs 9. Other Financing Uses a. Transfers Out b. Other Uses 10. Other Adjustments 11. Total (Sum lines B1 thru B10) C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11) D. FUND BALANCE 1. Net Beginning Fund Balance (Form 01I, line F1e) 2. Ending Fund Balance (Sum lines C and D1) 3. Components of Ending Fund Balance (Form 01I) a. Nonspendable b. Restricted c. Committed 1. Stabilization Arrangements 2. Other Commitments d. Assigned e. Unassigned/Unappropriated 1. Reserve for Economic Uncertainties 2. Unassigned/Unappropriated f. Total Components of Ending Fund Balance (Line D3f must agree with line D2)

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: mypi (Rev 03/09/2016)

Object Codes

Projected Year Totals (Form 01I) (A)

27 75473 0000000 Form MYPI

% Change (Cols. C-A/A) (B)

2018-19 Projection (C)

% Change (Cols. E-C/C) (D)

2019-20 Projection (E)

8010-8099 8100-8299 8300-8599 8600-8799

24,236,858.00 2,000,332.00 2,525,169.00 1,442,300.00

3.74% -1.27% -22.07% -8.86%

25,142,544.00 1,974,864.00 1,967,902.00 1,314,510.00

2.93% 0.00% -9.99% -0.70%

25,878,845.00 1,974,864.00 1,771,290.00 1,305,359.00

8900-8929 8930-8979 8980-8999

0.00 0.00 0.00 30,204,659.00

0.00% 0.00% 0.00% 0.65%

0.00 0.00 0.00 30,399,820.00

0.00% 0.00% 0.00% 1.75%

0.00 0.00 0.00 30,930,358.00

1.84%

12,885,555.00 197,814.00 0.00 38,832.00 13,122,201.00

0.19%

13,122,201.00 201,678.00 0.00 (177,025.00) 13,146,854.00

-0.02% 9.75% -18.68% -17.67% 0.00% 0.35% 0.00%

4,599,031.00 47,736.00 0.00 (48,451.00) 4,598,316.00 9,263,336.00 1,966,892.00 1,604,420.00 899,100.00 1,451,430.00 (117,080.00)

1000-1999

12,885,555.00

2000-2999 3000-3999 4000-4999 5000-5999 6000-6999 7100-7299, 7400-7499 7300-7399

4,599,310.00 7,635,938.00 3,179,559.00 3,028,220.00 2,029,763.00 1,431,430.00 (117,080.00)

-0.01% 10.53% -23.93% -35.65% -55.70% 1.05% 0.00%

7600-7629 7630-7699

577,632.00 0.00

-30.65% 0.00%

35,250,327.00

-5.94%

4,599,310.00 47,103.00 0.00 (47,382.00) 4,599,031.00 8,440,183.00 2,418,674.00 1,948,773.00 899,100.00 1,446,430.00 (117,080.00) 400,592.00 0.00 0.00 33,157,904.00

0.00% 0.00% 0.17%

400,592.00 0.00 0.00 33,213,860.00

(5,045,668.00)

(2,758,084.00)

(2,283,502.00)

11,590,018.00 6,544,350.00

6,544,350.00 3,786,266.00

3,786,266.00 1,502,764.00

6,094.00 733,663.00

6,094.00 0.00

6,094.00 0.00

9750 9760 9780

0.00 0.00 1,057,510.00

0.00 0.00 994,737.00

0.00 0.00 399,072.00

9789 9790

1,057,510.00 3,689,573.00

994,737.00 1,790,698.00

999,071.00 98,527.00

6,544,350.00

3,786,266.00

1,502,764.00

9710-9719 9740

Page 1

Printed: 12/4/2017 9:22 AM

2017-18 First Interim General Fund Multiyear Projections Unrestricted/Restricted

Gonzales Unified Monterey County

Description E. AVAILABLE RESERVES (Unrestricted except as noted) 1. General Fund a. Stabilization Arrangements b. Reserve for Economic Uncertainties c. Unassigned/Unappropriated d. Negative Restricted Ending Balances (Negative resources 2000-9999) 2. Special Reserve Fund - Noncapital Outlay (Fund 17) a. Stabilization Arrangements b. Reserve for Economic Uncertainties c. Unassigned/Unappropriated 3. Total Available Reserves - by Amount (Sum lines E1 thru E2c) 4. Total Available Reserves - by Percent (Line E3 divided by Line F3c)

Object Codes

27 75473 0000000 Form MYPI

Projected Year Totals (Form 01I) (A)

9750 9789 9790

% Change (Cols. C-A/A) (B)

% Change (Cols. E-C/C) (D)

2018-19 Projection (C)

0.00 1,057,510.00 3,689,573.00

2019-20 Projection (E)

0.00 994,737.00 1,790,699.00

979Z

0.00 999,071.00 98,527.00

(1.00)

9750 9789 9790

0.00 0.00 0.00 4,747,083.00 13.47%

0.00

0.00 0.00 0.00 2,785,435.00 8.40%

0.00 0.00 0.00 1,097,598.00 3.30%

F. RECOMMENDED RESERVES 1. Special Education Pass-through Exclusions For districts that serve as the administrative unit (AU) of a special education local plan area (SELPA): a. Do you choose to exclude from the reserve calculation the pass-through funds distributed to SELPA members?

No

b. If you are the SELPA AU and are excluding special education pass-through funds: 1. Enter the name(s) of the SELPA(s):

2. Special education pass-through funds (Column A: Fund 10, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223; enter projections for subsequent years 1 and 2 in Columns C and E)

0.00

0.00

0.00

2,280.07

2,280.07

2,280.07

35,250,327.00

33,157,904.00

33,213,860.00

0.00

0.00

0.00

35,250,327.00

33,157,904.00

33,213,860.00

2. District ADA Used to determine the reserve standard percentage level on line F3d (Col. A: Form AI, Estimated P-2 ADA column, Lines A4 and C4; enter projections) 3. Calculating the Reserves a. Expenditures and Other Financing Uses (Line B11) b. Plus: Special Education Pass-through Funds (Line F1b2, if Line F1a is No) c. Total Expenditures and Other Financing Uses (Line F3a plus line F3b) d. Reserve Standard Percentage Level (Refer to Form 01CSI, Criterion 10 for calculation details)

3%

e. Reserve Standard - By Percent (Line F3c times F3d)

3%

1,057,509.81

3%

994,737.12

996,415.80

f. Reserve Standard - By Amount (Refer to Form 01CSI, Criterion 10 for calculation details) g. Reserve Standard (Greater of Line F3e or F3f) h. Available Reserves (Line E3) Meet Reserve Standard (Line F3g)

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: mypi (Rev 03/09/2016)

0.00

0.00

0.00

1,057,509.81

994,737.12

996,415.80

YES

Page 2

YES

YES

Printed: 12/4/2017 9:22 AM

Gonzales Unified Monterey County

First Interim 2017-18 Projected Year Totals Every Student Succeeds Act Maintenance of Effort Expenditures

27 75473 0000000 Form ESMOE

2017-18 Expenditures

Funds 01, 09, and 62 Goals Functions Objects

Section I - Expenditures A. Total state, federal, and local expenditures (all resources)

All

All

1000-7999

35,250,327.00

B. Less all federal expenditures not allowed for MOE (Resources 3000-5999, except 3385)

All

All

1000-7999

1,961,435.00

All All except 7100-7199

5000-5999 All except 5000-5999

1000-7999

200.00

C. Less state and local expenditures not allowed for MOE: (All resources, except federal as identified in Line B) 1. Community Services 2.

Capital Outlay

3.

Debt Service

All

9100

6000-6999 5400-5450, 5800, 74307439

4.

Other Transfers Out

All

9200

7200-7299

0.00

5.

Interfund Transfers Out

All

9300

7600-7629

538,293.00

6.

All Other Financing Uses

All

7699 7651

0.00

7. 8.

Nonagency Tuition (Revenue, in lieu of expenditures, to approximate costs of services for which tuition is received)

7100-7199

9100 9200 All except 5000-5999, 9000-9999

1000-7999

0.00

All

All

8710

0.00

9.

Supplemental expenditures made as a result of a Presidentially declared disaster

2,568,256.00 1000-7143, 7300-7439

D. Plus additional MOE expenditures: 1. Expenditures to cover deficits for food services (Funds 13 and 61) (If negative, then zero)

All

Expenditures to cover deficits for student body activities

E. Total expenditures subject to MOE (Line A minus lines B and C10, plus lines D1 and D2)

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: esmoe (Rev 06/28/2017)

0.00

Manually entered. Must not include expenditures in lines B, C1-C8, D1, or D2.

10. Total state and local expenditures not allowed for MOE calculation (Sum lines C1 through C9)

2.

2,029,763.00

All

minus 8000-8699

247,898.00

Manually entered. Must not include expenditures in lines A or D1.

30,968,534.00

Page 1

Printed: 12/4/2017 12:50 PM

Gonzales Unified Monterey County

First Interim 2017-18 Projected Year Totals Every Student Succeeds Act Maintenance of Effort Expenditures

27 75473 0000000 Form ESMOE 2017-18 Annual ADA/ Exps. Per ADA

Section II - Expenditures Per ADA A. Average Daily Attendance (Form AI, Column C, sum of lines A6 and C9)*

2,291.52 13,514.41

B. Expenditures per ADA (Line I.E divided by Line II.A) Section III - MOE Calculation (For data collection only. Final determination will be done by CDE) A. Base expenditures (Preloaded expenditures extracted from prior year Unaudited Actuals MOE calculation). (Note: If the prior year MOE was not met, in its final determination, CDE will adjust the prior year base to 90 percent of the preceding prior year amount rather than the actual prior year expenditure amount.) 1. Adjustment to base expenditure and expenditure per ADA amounts for LEAs failing prior year MOE calculation (From Section IV) 2.

Total adjusted base expenditure amounts (Line A plus Line A.1)

Total

Per ADA

27,575,918.52

11,961.39

0.00

0.00

27,575,918.52

11,961.39

B. Required effort (Line A.2 times 90%)

24,818,326.67

10,765.25

C. Current year expenditures (Line I.E and Line II.B)

30,968,534.00

13,514.41

0.00

0.00

D. MOE deficiency amount, if any (Line B minus Line C) (If negative, then zero) E. MOE determination (If one or both of the amounts in line D are zero, the MOE requirement is met; if both amounts are positive, the MOE requirement is not met. If either column in Line A.2 or Line C equals zero, the MOE calculation is incomplete.) F. MOE deficiency percentage, if MOE not met; otherwise, zero (Line D divided by Line B) (Funding under ESSA covered programs in FY 2019-20 may be reduced by the lower of the two percentages)

MOE Met

0.00%

0.00%

*Interim Periods - Annual ADA not available from Form AI. For your convenience, Projected Year Totals Estimated P-2 ADA is extracted. Manual adjustment may be required to reflect estimated Annual ADA.

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: esmoe (Rev 06/28/2017)

Page 2

Printed: 12/4/2017 12:50 PM

Gonzales Unified Monterey County

First Interim 2017-18 Projected Year Totals Every Student Succeeds Act Maintenance of Effort Expenditures

27 75473 0000000 Form ESMOE

SECTION IV - Detail of Adjustments to Base Expenditures (used in Section III, Line A.1) Total Description of Adjustments Expenditures

Total adjustments to base expenditures

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: esmoe (Rev 06/28/2017)

Expenditures Per ADA

0.00

Page 3

0.00

Printed: 12/4/2017 12:50 PM

First Interim 2017-18 Projected Year Totals SUMMARY OF INTERFUND ACTIVITIES FOR ALL FUNDS

Gonzales Unified Monterey County

Description 01I GENERAL FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 09I CHARTER SCHOOLS SPECIAL REVENUE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 10I SPECIAL EDUCATION PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 11I ADULT EDUCATION FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 12I CHILD DEVELOPMENT FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 13I CAFETERIA SPECIAL REVENUE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 14I DEFERRED MAINTENANCE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 15I PUPIL TRANSPORTATION EQUIPMENT FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

Direct Costs - Interfund Transfers In Transfers Out 5750 5750 0.00

0.00

40.00

0.00

1,842.00

0.00

0.00

(1,882.00)

0.00

0.00

0.00

0.00

27 75473 0000000 Form SIAI

Indirect Costs - Interfund Transfers In Transfers Out 7350 7350 0.00

0.00

36,814.00

12,109.00

68,157.00

Interfund Transfers In 8900-8929

Interfund Transfers Out 7600-7629

Due From Other Funds 9310

Due To Other Funds 9610

(117,080.00) 0.00

577,632.00

0.00

0.00

251,341.00

0.00

39,339.00

0.00

166,202.00

0.00

78,673.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

17I SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY

Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 18I SCHOOL BUS EMISSIONS REDUCTION FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 19I FOUNDATION SPECIAL REVENUE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

0.00

0.00

0.00

0.00

0.00

0.00 0.00

20I SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS

Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 21I BUILDING FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 25I CAPITAL FACILITIES FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

0.00

0.00

0.00

0.00

0.00

0.00

42,077.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

30I STATE SCHOOL BUILDING LEASE/PURCHASE FUND

Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 35I COUNTY SCHOOL FACILITIES FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

0.00

0.00

0.00

0.00

40I SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS

Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

0.00

0.00

49I CAP PROJ FUND FOR BLENDED COMPONENT UNITS

Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 51I BOND INTEREST AND REDEMPTION FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

0.00

0.00

52I DEBT SVC FUND FOR BLENDED COMPONENT UNITS

53I

56I

57I

61I

Expenditure Detail Other Sources/Uses Detail Fund Reconciliation TAX OVERRIDE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation DEBT SERVICE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation FOUNDATION PERMANENT FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation CAFETERIA ENTERPRISE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: siai (Rev 05/16/2016)

0.00

0.00

0.00

0.00 0.00

0.00

0.00

0.00

0.00 0.00

Page 1 of 2

0.00

Printed: 12/4/2017 9:25 AM

First Interim 2017-18 Projected Year Totals SUMMARY OF INTERFUND ACTIVITIES FOR ALL FUNDS

Gonzales Unified Monterey County

Description 62I CHARTER SCHOOLS ENTERPRISE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 63I OTHER ENTERPRISE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 66I WAREHOUSE REVOLVING FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 67I SELF-INSURANCE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 71I RETIREE BENEFIT FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 73I FOUNDATION PRIVATE-PURPOSE TRUST FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 76I WARRANT/PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 95I STUDENT BODY FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation TOTALS

California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: siai (Rev 05/16/2016)

Direct Costs - Interfund Transfers In Transfers Out 5750 5750 0.00

0.00

0.00

0.00

0.00

27 75473 0000000 Form SIAI

Indirect Costs - Interfund Transfers In Transfers Out 7350 7350 0.00

Interfund Transfers In 8900-8929

Interfund Transfers Out 7600-7629

Due From Other Funds 9310

Due To Other Funds 9610

0.00 0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00 0.00

1,882.00

(1,882.00)

117,080.00

Page 2 of 2

(117,080.00)

577,632.00

577,632.00

Printed: 12/4/2017 9:25 AM

GONZALES UNIFIED SCHOOL DISTRICT Multi-Year Projection - October, 2017 1st Interim Object Codes

Description

2017-18 Budget

2018-19 Budget

2019-20 Budget

Restricted

Combined

Unrestricted

Restricted

Combined

Unrestricted

Restricted

24,236,858 2,000,332 2,525,169 1,442,300 0

25,142,544 900 448,926 341,942 (3,487,140)

0 1,973,964 1,518,976 972,568 3,487,140

25,142,544 1,974,864 1,967,902 1,314,510 0

25,878,845 900 448,926 332,791 (3,522,012)

0 25,878,845 1,973,964 1,974,864 1,322,364 1,771,290 972,568 1,305,359 3,522,012 (0)

22,447,172

7,952,649

23,139,451

7,790,908

A. Revenues & Other Financing Sources 1. LCFF Funding Source 8010-8099 2. Federal Revenue 8100-8299 3. State Revenue 8300-8599 4. Local Revenue 8600-8799 5. Other Financing Sources 8900-8999

24,236,858 900 795,657 378,682 (3,452,187)

0 1,999,432 1,729,512 1,063,618 3,452,187

Total Revenues

21,959,910

8,244,749

30,204,659

30,399,821

Combined

30,930,358

B. Expenditures & Other Financing Uses 1. Certificated Salaries 85% a. Base Salaries 10,889,019 b. Step & Column Per Escape Report c. Adjustment for One-time Increases/Other Adjust. d. Other Adjustments (Proj. Minimum Wage Increase)) d. Total Certificated Salaries 1000-1999 10,889,019

15% 1,996,536

1,996,536

0 12,885,555

2. Classified Salaries 79% a. Base Salaries 3,624,446 b. Step & Column Per Escape Report c. Adjustment for One-Time Expenses/Other Adjust. d. Other Adjustments (Proj. Minimum Wage) e. Total Classified Salaries 2000-2999 3,624,446

21% 974,864

100% 4,599,310

974,864

4,599,310

3. Employee Benefits 3000-3999 5,431,011 a. Increase in Benefits(Rate Changes etc) b. Employee Benefits - Proj. Minimum Wage 3000-3999 Increase c. Adjustment for One-Time Expenses/Other 3000-3999 Adjust. d. Total Benefits 3000-3999 5,431,011 Total Salaries & Benefits 19,944,476

2,204,927

7,635,938

2,204,927 5,176,327

7,635,938 25,120,803

4. Books & Supplies

10,889,019 164,473 -108,797 125,529 11,070,224

1,996,536 33,341

3,624,446 33,360 (106,677) 47,057 3,598,186

974,864 13,743 12,238 1,000,845 2,204,927 395,587 7,942

784,551

2,395,008

784,551

3,179,559 0

5000-5999

1,995,234

1,032,986

3,028,220 0

2,395,008 (760,885) 0 1,995,234 (695,000)

6000-6999

1,999,100

30,663

2,029,763 0

1,999,100 (1,100,000)

137,886 (361,141) 538,293

1,293,544 244,061 39,339

1,431,430 (117,080) 577,632 Page 1 of 3

137,886 (361,141) 361,253

Adjustments

22,100 2,051,977

5,431,011 446,296 38,609 (84,189) 5,831,727 20,500,137

4000-4999

Adjustments for One-Time Expenses Adjustments -

5. Contracted Services

100% 12,885,555 0

2,608,456 5,661,278

1,032,986 (384,447)

Adjustments

6. Capital Outlay Adjustments - One-Time Expenditures

7. Other Outgo (excluding Transfers of Indirect Costs)

8. Other Outgo-Transfers of Indirect Costs

9. Other Financing Uses

71007299,74007499

7300-7399 7600-7699

1,308,544 244,061 39,339

12,885,555 197,814 -108,797 147,629 13,122,201

11,070,224 167,685

4,599,310 47,103 -106,677 59,295 4,599,031

3,598,186 33,834

7,635,938 841,883 46,551 (84,189) 8,440,183 26,161,415

5,831,727 511,964 43,047

128,028 11,365,937

48,009 3,680,029

6,386,738 21,432,704

3,179,559 -760,885 0 3,028,220 (1,079,447) 0 1,999,100 -1,100,000

2,395,008 (760,885)

1,999,100 (1,100,000)

1,446,430 (117,080) 400,592

137,886 (342,347) 361,253

1,995,234 (695,000)

2,051,977 33,993 (327,540) 22,487 1,780,917

13,122,201 201,679 -327,540 150,515 13,146,855

1,000,845 13,902 (109,000) 12,540 918,287

0 4,599,031 47,736 (109,000) 60,549 4,598,316

2,608,456 347,803 8,861 (88,522) 2,876,598 5,575,803 784,551 (245,946) (205,837) 648,539 (185,782) (158,571)

8,440,183 859,767 51,908 9,351,859 27,097,030 3,179,559 (1,006,831) (205,837) 2,643,773 (880,782) (158,571) 1,999,100 (1,100,000)

1,313,544 1,451,430 225,267 (117,080) 39,339 400,592 12/6/201712:56 PM

GONZALES UNIFIED SCHOOL DISTRICT Multi-Year Projection - October, 2017 1st Interim Description

Object Codes

2017-18 Budget Restricted

0 26,648,856

10. Other Adjustments (One-Timen Expenditures)

11. Total Expenditures C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11)

(4,688,946)

8,601,471 (356,722)

2018-19 Budget Combined

Unrestricted

Restricted

35,250,327

0 24,471,592

0 8,686,312

(5,045,668)

(2,024,420)

11,590,018 6,544,350

5,810,687 3,786,267 6,094

994,737 1,790,699

2019-20 Budget Combined

Unrestricted

Restricted

Combined

0 33,157,904

0 25,422,953

0 7,790,907

(733,663)

(2,758,083)

(2,283,503)

1

(2,372,024)

733,663 (0)

6,544,350 3,786,267

3,786,267 1,502,764

(0) 0

3,786,267 1,414,242

0 33,302,383

D. FUND BALANCE 1. Net Beginning Fund Balance (Form 01, line F1e)

2. Ending Fund Balance (Sum lines C and D1)

10,499,633 5,810,687

3. Components of Ending Fund Balance (Form 011) a. Nonspendable 9710-9719 b. Restricted 9740 c. Committed 1. Stabilization Arrangements 9750 2. Other Commitments 9760 d. Assigned 9780 e. Unassigned/Unappropriated 1. Reserve for Economic Uncertainties 9789 2. Unassigned/Unappropriated 9790 f. Total Components of Fund Balance (Line D3f must agree with line D2)

E. AVAILABLE RESERVES 1. General Fund a. Stabilization Arrangements b. Reserve for Economic Uncertainties c. Unassigned/Unappropriated

9750 9789 9790

1,090,385 733,663

6,094

1,057,510 3,689,573

0

6,094 733,663 0 0 0 1,057,510 0 1,057,510 3,689,573

5,810,687

733,663

6,544,350

3,786,267

1,057,510 3,689,573 -

994,737 1,790,699

733,663

0 1,057,510

1,057,510 3,689,573

(Enter reserve projections for subsequent years 1 and 2 in Columns C and E; current year-Column A-is extracted)

2. Special Reserve Fund-Noncapital Outlay (Fund17) a. Stabilization Arrangements 9750 b. Reserve for Economic Uncertainties 9789 c. Undesignated/Unappropriated Amount 9790 3. Total Available Reserves (Sum lines E1 thru E2c)

4,747,083

-

4,747,083

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(0)

994,737

2,785,436

(0)

-

6,094 0 (0) 0 0 994,737 0 994,737 1,790,699

6,094 0

399,072 999,071 98,527

3,786,267

1,502,764

994,737 1,790,699 -

999,071 98,527

2,785,436

1,097,598

0

6,094 0 0 0 0 399,072 0 999,071 98,527 1,502,764

999,071 98,527 -

-

1,097,598

12/6/201712:56 PM

GONZALES UNIFIED SCHOOL DISTRICT Multi-Year Projection - October, 2017 1st Interim Description

Object Codes

2017-18 Budget Restricted

2018-19 Budget Combined

Unrestricted

Restricted

2019-20 Budget Combined

Unrestricted

Restricted

Combined

F. ASSUMPTIONS Please provide below or on a separate attachment, the assumptions used to determine the projections for the first and second subsequent fiscal years. Further, please include an explanation for any significant expenditures adjustments projected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide. Please see the attached narrative

12/6/17 12:56 PM

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