2015-16 Second Interim General Fund Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance
Sweetwater Union High San Diego County
Description
Resource Codes
Object Codes
Original Budget (A)
Board Approved Operating Budget (B)
37 68411 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
580,000.00
580,000.00
3) Other State Revenue
8300-8599
43,092,431.00
28,966,935.00
4) Other Local Revenue
8600-8799
3,046,802.00
3,969,950.07
387,788,450.00
5) TOTAL, REVENUES
341,069,217.00
339,738,085.00
190,087,821.35
339,738,085.00
0.00
0.0%
393,970.10
580,000.00
0.00
0.0%
19,772,571.34
28,966,935.00
0.00
0.0%
1,954,376.15
3,969,950.07
0.00
0.0%
373,254,970.07
212,208,738.94
373,254,970.07
B. EXPENDITURES 1) Certificated Salaries
1000-1999
158,710,888.00
164,082,356.95
88,821,584.93
164,082,356.95
0.00
0.0%
2) Classified Salaries
2000-2999
46,101,793.00
47,451,194.00
26,406,047.98
47,451,194.00
0.00
0.0%
3) Employee Benefits
3000-3999
56,478,393.00
59,411,833.35
36,226,710.86
59,411,833.35
0.00
0.0%
4) Books and Supplies
4000-4999
18,614,943.00
18,194,945.45
7,424,516.39
18,194,945.45
0.00
0.0%
5) Services and Other Operating Expenditures
5000-5999
21,151,114.00
24,618,983.99
12,860,650.32
24,618,983.99
0.00
0.0%
6) Capital Outlay
6000-6999
2,030,421.00
2,168,086.91
504,826.10
2,168,086.91
0.00
0.0%
7) Other Outgo (excluding Transfers of Indirect Costs)
7100-7299 7400-7499
2,250,712.00
2,250,712.00
176,734.71
2,250,712.00
0.00
0.0%
8) Other Outgo - Transfers of Indirect Costs
7300-7399
(1,181,986.00)
(1,482,648.95)
(42,025.98)
(1,482,648.95)
0.00
0.0%
9) TOTAL, EXPENDITURES C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)
304,156,278.00
316,695,463.70
172,379,045.31
316,695,463.70
83,632,172.00
56,559,506.37
39,829,693.63
56,559,506.37
D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In
8900-8929
9,287.00
18,632.30
9,345.30
18,632.30
0.00
0.0%
b) Transfers Out
7600-7629
12,213,992.00
563,992.00
4,514.24
563,992.00
0.00
0.0%
8930-8979
0.00
0.00
0.00
0.00
0.00
0.0%
7630-7699
0.00
0.00
1,762.08
0.00
0.00
0.0%
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 - 2015.2.0 File: fundi-a (Rev 06/24/2015)
8980-8999
(55,891,987.65)
(50,851,500.75)
0.00
(50,851,500.75)
(68,096,692.65)
(51,396,860.45)
3,068.98
(51,396,860.45)
Page 1
Printed: 3/13/2016 10:36 AM
2015-16 Second Interim General Fund Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance
Sweetwater Union High San Diego County
Description
Resource Codes
Object Codes
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
Original Budget (A)
Board Approved Operating Budget (B)
37 68411 0000000 Form 01I
Actuals To Date (C) 39,832,762.61
Projected Year Totals (D)
Difference (Col B & D) (E)
% Diff (E/B) (F)
15,535,479.35
5,162,645.92
5,162,645.92
9791
20,987,133.66
20,987,133.66
20,987,133.66
0.00
0.0%
9793
0.00
0.00
0.00
0.00
0.0%
20,987,133.66
20,987,133.66
20,987,133.66 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
20,987,133.66
20,987,133.66
20,987,133.66
36,522,613.01
26,149,779.58
26,149,779.58
9711
0.00
401,527.00
401,527.00
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
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
0.00
12,580,147.00
12,580,147.00
Other Commitments d) Assigned Other Assignments e) Unassigned/Unappropriated Reserve for Economic Uncertainties
9789
0.00
13,168,105.00
13,168,105.00
Unassigned/Unappropriated Amount
9790
36,522,613.01
0.58
0.58
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi-a (Rev 06/24/2015)
Page 2
Printed: 3/13/2016 10:36 AM
2015-16 Second Interim General Fund Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance
Sweetwater Union High San Diego County
Description
Resource Codes
Object Codes
Original Budget (A)
Board Approved Operating Budget (B)
37 68411 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
226,270,368.00
215,237,841.00
122,851,305.00
215,237,841.00
0.00
0.0%
Education Protection Account State Aid - Current Year
8012
53,386,759.00
58,021,097.00
29,199,817.00
58,021,097.00
0.00
0.0%
State Aid - Prior Years
8019
0.00
0.00
0.00
0.00
0.00
0.0%
8021
546,391.00
538,671.00
268,220.26
538,671.00
0.00
0.0%
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
63,044,073.00
66,225,460.00
35,122,628.34
66,225,460.00
0.00
0.0%
Unsecured Roll Taxes
8042
2,170,453.00
2,231,888.00
2,207,293.67
2,231,888.00
0.00
0.0%
Prior Years' Taxes
8043
0.00
0.0%
Supplemental Taxes
8044
3,024,862.00
3,331,709.00
3,331,709.00
0.00
0.0%
Education Revenue Augmentation Fund (ERAF)
8045
(6,723,566.00)
(2,592,635.00)
(2,592,635.00)
0.00
0.0%
Community Redevelopment Funds (SB 617/699/1992)
8047
2,641,424.00
216,497.00
0.00
216,497.00
0.00
0.0%
Penalties and Interest from Delinquent Taxes
8048
0.00
0.00
0.00
0.00
0.00
0.0%
8081
0.00
0.00
0.00
0.00
0.00
0.0%
Other In-Lieu Taxes
8082
0.00
0.00
7,992.28
0.00
0.00
0.0%
Less: Non-LCFF (50%) Adjustment
8089
0.00
0.00
0.00
0.00
0.00
0.0%
344,295,734.00
343,177,693.00
191,005,726.35
343,177,693.00
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.00
0.0%
Tax Relief Subventions Homeowners' Exemptions
Miscellaneous Funds (EC 41604) Royalties and Bonuses
Subtotal, LCFF Sources
(65,030.00)
(32,835.00)
(6,077.23) 1,354,547.03 0.00
(32,835.00)
LCFF Transfers Unrestricted LCFF Transfers - Current Year
0000
8091
All Other LCFF Transfers - Current Year
All Other
8091
Transfers to Charter Schools in Lieu of Property Taxes
8096
Property Taxes Transfers
8097
LCFF/Revenue Limit Transfers - Prior Years
8099
TOTAL, LCFF SOURCES
(1,603,800.00) 0.00 (1,622,717.00) 0.00
(1,603,800.00) 0.00 (1,835,808.00) 0.00
0.00 0.00 (917,905.00) 0.00
(1,603,800.00) 0.00 (1,835,808.00)
0.00
0.00
0.00
0.00
0.00
0.0%
341,069,217.00
339,738,085.00
190,087,821.35
339,738,085.00
0.00
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
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
10,000.00
10,000.00
9,276.78
10,000.00
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
NCLB: Title I, Part A, Basic Grants Low-Income and Neglected
3010
8290
NCLB: Title I, Part D, Local Delinquent Program
3025
8290
NCLB: Title II, Part A, Teacher Quality
4035
8290
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi-a (Rev 06/24/2015)
Page 3
Printed: 3/13/2016 10:36 AM
2015-16 Second Interim General Fund Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance
Sweetwater Union High San Diego County
Resource Codes
Object Codes
NCLB: Title III, Immigration Education Program
4201
8290
NCLB: Title III, Limited English Proficient (LEP) Student Program
4203
8290
4610 3011-3020, 30263199, 4036-4126, 5510
8290
Vocational and Applied Technology Education
3500-3699
8290
Safe and Drug Free Schools
3700-3799
8290
All Other
8290
Description
NCLB: Title V, Part B, Public Charter Schools Grant Program (PCSGP) Other No Child Left Behind
All Other Federal Revenue
Original Budget (A)
Board Approved Operating Budget (B)
37 68411 0000000 Form 01I
Actuals To Date (C)
Projected Year Totals (D)
Difference (Col B & D) (E)
% Diff (E/B) (F)
8290
TOTAL, FEDERAL REVENUE
570,000.00
570,000.00
384,693.32
570,000.00
0.00
0.0%
580,000.00
580,000.00
393,970.10
580,000.00
0.00
0.0%
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
All Other
8311
0.00
0.00
0.00
0.00
0.00
0.0%
All Other State Apportionments - Prior Years
All Other
0.00
0.0%
Prior Years
8319
0.00
0.00
0.00
0.00
Child Nutrition Programs
8520
0.00
0.00
0.00
0.00
Mandated Costs Reimbursements
8550
1,818,433.00
21,941,942.00
19,037,548.00
21,941,942.00
0.00
0.0%
Lottery - Unrestricted and Instructional Materials
8560
4,869,158.00
5,325,642.00
1,724,087.90
5,325,642.00
0.00
0.0%
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%
1,699,351.00
0.00
0.0%
28,966,935.00
0.00
0.0%
Tax Relief Subventions Restricted Levies - Other
Pass-Through Revenues from State Sources School Based Coordination Program
7250
8590
After School Education and Safety (ASES)
6010
8590
Charter School Facility Grant
6030
8590
Drug/Alcohol/Tobacco Funds
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
7405
8590
All Other
8590
All Other State Revenue TOTAL, OTHER STATE REVENUE
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi-a (Rev 06/24/2015)
36,404,840.00
1,699,351.00
43,092,431.00
28,966,935.00
Page 4
(989,064.56) 19,772,571.34
Printed: 3/13/2016 10:36 AM
2015-16 Second Interim General Fund Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance
Sweetwater Union High San Diego County
Description
Resource Codes
Object Codes
Original Budget (A)
Board Approved Operating Budget (B)
37 68411 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
0.00
0.00
0.00
0.00
Penalties and Interest from Delinquent Non-LCFF Taxes
8629
0.00
0.00
0.00
0.00
Sales Sale of Equipment/Supplies
8631
10,000.00
10,000.00
5,986.75
10,000.00
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%
All Other Sales
8639
0.00
0.00
0.00
0.00
0.00
0.0%
Leases and Rentals
8650
175,000.00
175,000.00
101,532.66
175,000.00
0.00
0.0%
Interest
8660
79,930.00
79,930.00
104,451.02
79,930.00
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%
Non-Resident Students
8672
5,000.00
5,000.00
8,349.28
5,000.00
0.00
0.0%
Transportation Fees From Individuals
8675
0.00
365,000.00
290,020.56
365,000.00
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
2,776,872.00
3,168,310.07
1,277,325.88
3,168,310.07
0.00
0.0%
8710
0.00
0.00
0.00
0.00
0.00
0.0%
8781-8783
0.00
166,710.00
166,710.00
166,710.00
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%
3,046,802.00
3,969,950.07
1,954,376.15
3,969,950.07
0.00
0.0%
387,788,450.00
373,254,970.07
212,208,738.94
373,254,970.07
0.00
0.0%
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 - 2015.2.0 File: fundi-a (Rev 06/24/2015)
Page 5
Printed: 3/13/2016 10:36 AM
2015-16 Second Interim General Fund Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance
Sweetwater Union High San Diego County
Description
Resource Codes
Object Codes
Original Budget (A)
Board Approved Operating Budget (B)
37 68411 0000000 Form 01I
Actuals To Date (C)
Projected Year Totals (D)
Difference (Col B & D) (E)
% Diff (E/B) (F)
Certificated Teachers' Salaries
1100
119,640,224.00
121,851,453.95
66,906,848.91
121,851,453.95
0.00
0.0%
Certificated Pupil Support Salaries
1200
15,990,970.00
17,649,139.00
8,754,539.55
17,649,139.00
0.00
0.0%
Certificated Supervisors' and Administrators' Salaries
1300
14,614,607.00
15,429,601.00
8,498,800.45
15,429,601.00
0.00
0.0%
Other Certificated Salaries
1900
8,465,087.00
9,152,163.00
4,661,396.02
9,152,163.00
0.00
0.0%
158,710,888.00
164,082,356.95
88,821,584.93
164,082,356.95
0.00
0.0%
TOTAL, CERTIFICATED SALARIES CLASSIFIED SALARIES Classified Instructional Salaries
2100
3,101,372.00
3,229,390.00
1,452,137.02
3,229,390.00
0.00
0.0%
Classified Support Salaries
2200
18,701,883.00
18,981,336.00
11,047,331.53
18,981,336.00
0.00
0.0%
Classified Supervisors' and Administrators' Salaries
2300
2,105,300.00
2,272,023.00
1,168,609.28
2,272,023.00
0.00
0.0%
Clerical, Technical and Office Salaries
2400
19,037,052.00
19,783,227.00
10,947,519.31
19,783,227.00
0.00
0.0%
Other Classified Salaries
2900
3,156,186.00
3,185,218.00
1,790,450.84
3,185,218.00
0.00
0.0%
46,101,793.00
47,451,194.00
26,406,047.98
47,451,194.00
0.00
0.0%
TOTAL, CLASSIFIED SALARIES EMPLOYEE BENEFITS STRS
3101-3102
16,935,969.00
15,222,077.00
9,443,990.56
15,222,077.00
0.00
0.0%
PERS
3201-3202
5,206,921.00
5,459,342.00
3,049,929.54
5,459,342.00
0.00
0.0%
OASDI/Medicare/Alternative
3301-3302
5,867,423.00
6,010,100.00
3,296,766.10
6,010,100.00
0.00
0.0%
Health and Welfare Benefits
3401-3402
23,467,562.00
26,868,655.02
17,554,279.89
26,868,655.02
0.00
0.0%
Unemployment Insurance
3501-3502
101,861.00
104,275.57
58,215.28
104,275.57
0.00
0.0%
Workers' Compensation
3601-3602
4,098,657.00
4,947,383.76
2,642,592.30
4,947,383.76
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
800,000.00
800,000.00
180,937.19
800,000.00
0.00
0.0%
56,478,393.00
59,411,833.35
36,226,710.86
59,411,833.35
0.00
0.0%
5,004,287.00
4,581,399.00
587,544.43
4,581,399.00
0.00
0.0%
TOTAL, EMPLOYEE BENEFITS BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials
4100
Books and Other Reference Materials
4200
3,600.00
76,205.56
23,985.80
76,205.56
0.00
0.0%
Materials and Supplies
4300
9,494,558.00
7,760,629.88
4,600,228.24
7,760,629.88
0.00
0.0%
Noncapitalized Equipment
4400
4,112,498.00
5,776,711.01
2,212,757.92
5,776,711.01
0.00
0.0%
Food
4700
TOTAL, BOOKS AND SUPPLIES
0.00
0.00
0.00
0.00
0.00
0.0%
18,614,943.00
18,194,945.45
7,424,516.39
18,194,945.45
0.00
0.0%
SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services
5100
376,850.00
345,598.00
0.00
345,598.00
0.00
0.0%
Travel and Conferences
5200
697,042.00
966,935.00
209,449.53
966,935.00
0.00
0.0%
Dues and Memberships
5300
171,298.00
237,769.00
215,403.28
237,769.00
0.00
0.0%
5400-5450
1,700,000.00
1,700,000.00
1,523,055.38
1,700,000.00
0.00
0.0%
Operations and Housekeeping Services
5500
9,387,100.00
9,131,276.00
4,617,946.19
9,131,276.00
0.00
0.0%
Rentals, Leases, Repairs, and Noncapitalized Improvements
5600
2,983,742.00
3,258,285.99
1,716,826.84
3,258,285.99
0.00
0.0%
Transfers of Direct Costs
5710
(1,186,314.00)
(1,273,136.00)
(334,024.81)
(1,273,136.00)
0.00
0.0%
Transfers of Direct Costs - Interfund
5750
0.00
(86,735.00)
(27,018.78)
(86,735.00)
0.00
0.0%
Professional/Consulting Services and Operating Expenditures
5800
4,935,460.00
8,257,604.00
4,551,843.80
8,257,604.00
0.00
0.0%
Communications
5900
2,085,936.00
2,081,387.00
387,168.89
2,081,387.00
0.00
0.0%
21,151,114.00
24,618,983.99
12,860,650.32
24,618,983.99
0.00
0.0%
Insurance
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi-a (Rev 06/24/2015)
Page 6
Printed: 3/13/2016 10:36 AM
2015-16 Second Interim General Fund Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance
Sweetwater Union High San Diego County
Description
Resource Codes
Object Codes
Original Budget (A)
Board Approved Operating Budget (B)
37 68411 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
0.0%
Land Improvements
6170
0.00
0.00
Buildings and Improvements of Buildings
6200
0.00
31,899.91
0.00
0.00
0.00
0.0%
16,566.42
31,899.91
0.00
Books and Media for New School Libraries or Major Expansion of School Libraries
0.0%
6300
0.00
0.00
Equipment
6400
2,030,421.00
2,136,187.00
0.00
0.00
0.00
0.0%
488,259.68
2,136,187.00
0.00
Equipment Replacement
6500
0.00
0.00
0.0%
0.00
0.00
0.00
2,030,421.00
0.0%
2,168,086.91
504,826.10
2,168,086.91
0.00
0.0%
7110
0.00
0.00
0.00
0.00
0.00
0.0%
State Special Schools Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools
7130
0.00
0.00
0.00
0.00
0.00
0.0%
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%
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
0.00
0.00
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
149,163.00
149,163.00
62,102.01
149,163.00
0.00
0.0%
7439
2,101,549.00
2,101,549.00
114,632.70
2,101,549.00
0.00
0.0%
2,250,712.00
2,250,712.00
176,734.71
2,250,712.00
0.00
0.0%
(1,482,648.95)
(42,025.98)
(1,482,648.95)
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
Other Debt Service - Principal TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs
7310
(964,994.00)
Transfers of Indirect Costs - Interfund
7350
(216,992.00)
TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS TOTAL, EXPENDITURES
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi-a (Rev 06/24/2015)
(1,181,986.00) 304,156,278.00
Page 7
0.00 (1,482,648.95) 316,695,463.70
0.00 (42,025.98) 172,379,045.31
0.00 (1,482,648.95) 316,695,463.70
Printed: 3/13/2016 10:36 AM
2015-16 Second Interim General Fund Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance
Sweetwater Union High San Diego County
Description
Resource Codes
Object Codes
Original Budget (A)
Board Approved Operating Budget (B)
37 68411 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
9,287.00
18,632.30
9,345.30
18,632.30
0.00
0.0%
9,287.00
18,632.30
9,345.30
18,632.30
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
0.00
0.00
0.0%
Other Authorized Interfund Transfers Out
7619
12,213,992.00
563,992.00
4,514.24
563,992.00
0.00
0.0%
12,213,992.00
563,992.00
4,514.24
563,992.00
0.00
0.0%
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 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
1,762.08
0.00
0.00
0.0%
0.00
0.00
1,762.08
0.00
0.00
0.0%
0.00
0.0%
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 - 2015.2.0 File: fundi-a (Rev 06/24/2015)
(55,891,987.65) 0.00
(50,851,500.75) 0.00
0.00 0.00
(50,851,500.75) 0.00
(55,891,987.65)
(50,851,500.75)
0.00
(50,851,500.75)
0.00
0.0%
(68,096,692.65)
(51,396,860.45)
3,068.98
(51,396,860.45)
0.00
0.0%
Page 8
Printed: 3/13/2016 10:36 AM
2015-16 Second Interim General Fund Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance
Sweetwater Union High San Diego County
Description
Resource Codes
Object Codes
Original Budget (A)
Board Approved Operating Budget (B)
37 68411 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
1,469,722.00
1,469,722.00
494,786.00
1,469,722.00
0.00
0.0%
2) Federal Revenue
8100-8299
19,855,869.00
24,884,507.00
4,731,379.66
24,884,507.00
0.00
0.0%
3) Other State Revenue
8300-8599
3,732,139.00
20,658,827.00
4,767,117.43
20,658,827.00
0.00
0.0%
4) Other Local Revenue
8600-8799
21,260,977.00
22,750,092.00
11,138,488.30
22,750,092.00
0.00
0.0%
46,318,707.00
69,763,148.00
21,131,771.39
69,763,148.00
5) TOTAL, REVENUES B. EXPENDITURES 1) Certificated Salaries
1000-1999
39,260,185.61
39,661,743.12
23,718,217.64
39,661,743.12
0.00
0.0%
2) Classified Salaries
2000-2999
19,223,080.18
20,260,658.04
12,304,239.91
20,260,658.04
0.00
0.0%
3) Employee Benefits
3000-3999
19,807,827.95
31,500,667.29
10,075,180.19
31,500,667.29
0.00
0.0%
4) Books and Supplies
4000-4999
8,876,798.32
13,015,843.26
2,953,523.11
13,015,843.26
0.00
0.0%
5) Services and Other Operating Expenditures
5000-5999
13,932,808.00
15,581,372.10
4,167,981.85
15,581,372.10
0.00
0.0%
6) Capital Outlay
6000-6999
145,000.00
174,442.00
174,442.00
0.00
0.0%
7) Other Outgo (excluding Transfers of Indirect Costs)
7100-7299 7400-7499
0.00
0.00
207,491.00
0.00
0.00
0.0%
8) Other Outgo - Transfers of Indirect Costs
7300-7399
964,994.60
1,482,648.95
42,025.98
1,482,648.95
0.00
0.0%
102,210,694.66
121,677,374.76
53,377,693.71
121,677,374.76
(55,891,987.66)
(51,914,226.76)
(32,245,922.32)
(51,914,226.76)
9) TOTAL, EXPENDITURES C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)
(90,965.97)
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
55,891,987.65
50,851,500.75
0.00
50,851,500.75
0.00
0.0%
55,891,987.65
50,851,500.75
0.00
50,851,500.75
2) Other Sources/Uses a) Sources b) Uses 3) Contributions 4) TOTAL, OTHER FINANCING SOURCES/USES
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi-a (Rev 06/24/2015)
Page 1
Printed: 3/13/2016 10:36 AM
2015-16 Second Interim General Fund Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance
Sweetwater Union High San Diego County
Description
Resource Codes
Object Codes
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
Original Budget (A) (0.01)
Board Approved Operating Budget (B) (1,062,726.01)
37 68411 0000000 Form 01I
Actuals To Date (C) (32,245,922.32)
Projected Year Totals (D)
Difference (Col B & D) (E)
% Diff (E/B) (F)
(1,062,726.01)
F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited b) Audit Adjustments
9791
1,062,725.86
1,062,725.86
1,062,725.86
0.00
0.0%
9793
0.00
0.00
0.00
0.00
0.0%
1,062,725.86
1,062,725.86
1,062,725.86 0.00
0.0%
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
1,062,725.86
1,062,725.86
1,062,725.86
1,062,725.85
(0.15)
(0.15)
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
1,062,727.26
2.17
2.17
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
Other Commitments d) Assigned Other Assignments e) Unassigned/Unappropriated Reserve for Economic Uncertainties
9789
0.00
0.00
0.00
Unassigned/Unappropriated Amount
9790
(1.41)
(2.32)
(2.32)
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi-a (Rev 06/24/2015)
Page 2
Printed: 3/13/2016 10:36 AM
2015-16 Second Interim General Fund Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance
Sweetwater Union High San Diego County
Description
Resource Codes
Object Codes
Original Budget (A)
Board Approved Operating Budget (B)
37 68411 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
1,469,722.00
1,469,722.00
494,786.00
LCFF/Revenue Limit Transfers - Prior Years
8099
TOTAL, LCFF SOURCES
0.00
0.0%
1,469,722.00
0.00
0.0%
0.00
0.00
0.00
0.00
0.00
0.0%
1,469,722.00
1,469,722.00
494,786.00
1,469,722.00
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
6,233,297.00
6,233,297.00
0.00
6,233,297.00
0.00
0.0%
Special Education Discretionary Grants
8182
450,821.00
450,821.00
0.00
450,821.00
0.00
0.0%
Child Nutrition Programs
8220
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%
NCLB: Title I, Part A, Basic Grants Low-Income and Neglected
3010
8290
8,049,882.00
11,740,724.00
3,849,989.66
11,740,724.00
0.00
0.0%
NCLB: Title I, Part D, Local Delinquent Program
3025
8290
0.00
0.00
0.00
0.00
0.00
0.0%
NCLB: Title II, Part A, Teacher Quality
4035
8290
1,068,610.00
1,697,408.00
710,156.62
1,697,408.00
0.00
0.0%
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi-a (Rev 06/24/2015)
Page 3
Printed: 3/13/2016 10:36 AM
2015-16 Second Interim General Fund Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance
Sweetwater Union High San Diego County
Board Approved Operating Budget (B)
Difference (Col B & D) (E)
% Diff (E/B) (F)
Resource Codes
NCLB: Title III, Immigration Education Program
4201
8290
0.00
91,551.00
0.00
91,551.00
0.00
0.0%
NCLB: Title III, Limited English Proficient (LEP) Student Program
4203
8290
643,734.00
839,409.00
94,069.78
839,409.00
0.00
0.0%
4610 3011-3020, 30263199, 4036-4126, 5510
8290
0.00
0.00
0.00
0.00
0.00
0.0%
8290
1,621,358.00
1,993,178.00
1,993,178.00
0.00
0.0%
Vocational and Applied Technology Education
3500-3699
8290
651,629.00
651,629.00
651,629.00
0.00
0.0%
Safe and Drug Free Schools
3700-3799
8290
0.00
0.00
0.00
0.00
0.00
0.0%
All Other
8290
1,136,538.00
1,186,490.00
100,228.10
1,186,490.00
0.00
0.0%
19,855,869.00
24,884,507.00
4,731,379.66
24,884,507.00
0.00
0.0%
NCLB: Title V, Part B, Public Charter Schools Grant Program (PCSGP) Other No Child Left Behind
All Other Federal Revenue TOTAL, FEDERAL REVENUE
Actuals To Date (C)
Projected Year Totals (D)
Object Codes
Description
Original Budget (A)
37 68411 0000000 Form 01I
(23,064.50) 0.00
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
All Other
8311
0.00
0.00
0.00
0.00
0.00
0.0%
All Other State Apportionments - Prior Years
All Other
Prior Years
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
0.00
0.0%
Lottery - Unrestricted and Instructional Materials
8560
1,293,370.00
1,559,652.00
114,939.09
1,559,652.00
0.00
0.0%
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 School Based Coordination Program
7250
8590
0.00
0.00
0.00
0.00
0.00
0.0%
After School Education and Safety (ASES)
6010
8590
0.00
0.00
0.00
0.00
0.00
0.0%
Charter School Facility Grant
6030
8590
0.00
0.00
0.00
0.00
0.00
0.0%
Drug/Alcohol/Tobacco Funds
6650, 6690
8590
0.00
0.00
345,829.42
0.00
0.00
0.0%
California Clean Energy Jobs Act
6230
8590
0.00
0.00
0.00
0.00
0.00
0.0%
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
2,438,769.00
19,099,175.00
4,306,348.92
19,099,175.00
0.00
0.0%
3,732,139.00
20,658,827.00
4,767,117.43
20,658,827.00
0.00
0.0%
All Other State Revenue TOTAL, OTHER STATE REVENUE
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi-a (Rev 06/24/2015)
Page 4
Printed: 3/13/2016 10:36 AM
2015-16 Second Interim General Fund Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance
Sweetwater Union High San Diego County
Description
Resource Codes
Object Codes
Original Budget (A)
Board Approved Operating Budget (B)
37 68411 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%
All Other Sales
8639
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
0.00
0.00
0.00
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
1,648,164.00
2,367,815.00
333,221.81
2,367,815.00
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
Pass-Through Revenues From Local Sources
8697
0.00
0.00
0.00
0.00
0.00
0.0%
All Other Local Revenue
8699
0.00
716,128.00
457,631.49
716,128.00
0.00
0.0%
Other Local Revenue
Tuition
8710
All Other Transfers In Transfers Of Apportionments Special Education SELPA Transfers From Districts or Charter Schools
8781-8783
0.00
0.00
0.00
0.00
0.00
0.0%
191,722.00
245,058.00
21,581.00
245,058.00
0.00
0.0%
6500
8791
0.00
0.00
0.00
0.00
0.00
0.0%
From County Offices
6500
8792
19,421,091.00
19,421,091.00
10,326,054.00
19,421,091.00
0.00
0.0%
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%
21,260,977.00
22,750,092.00
11,138,488.30
22,750,092.00
0.00
0.0%
46,318,707.00
69,763,148.00
21,131,771.39
69,763,148.00
0.00
0.0%
All Other Transfers In from All Others TOTAL, OTHER LOCAL REVENUE TOTAL, REVENUES
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi-a (Rev 06/24/2015)
Page 5
Printed: 3/13/2016 10:36 AM
2015-16 Second Interim General Fund Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance
Sweetwater Union High San Diego County
Description
Resource Codes
Object Codes
Original Budget (A)
Board Approved Operating Budget (B)
37 68411 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
31,901,201.69
33,228,182.82
19,310,226.68
33,228,182.82
0.00
0.0%
Certificated Pupil Support Salaries
1200
2,957,162.92
1,974,654.30
2,047,884.50
1,974,654.30
0.00
0.0%
Certificated Supervisors' and Administrators' Salaries
1300
824,741.00
963,867.00
544,664.56
963,867.00
0.00
0.0%
Other Certificated Salaries
1900
3,577,080.00
3,495,039.00
1,815,441.90
3,495,039.00
0.00
0.0%
39,260,185.61
39,661,743.12
23,718,217.64
39,661,743.12
0.00
0.0%
TOTAL, CERTIFICATED SALARIES CLASSIFIED SALARIES Classified Instructional Salaries
2100
11,773,158.18
12,469,995.11
8,147,811.04
12,469,995.11
0.00
0.0%
Classified Support Salaries
2200
4,864,916.00
5,010,843.00
2,646,425.47
5,010,843.00
0.00
0.0%
Classified Supervisors' and Administrators' Salaries
2300
233,934.00
233,934.00
125,102.56
233,934.00
0.00
0.0%
Clerical, Technical and Office Salaries
2400
1,825,176.00
1,754,710.88
977,706.08
1,754,710.88
0.00
0.0%
Other Classified Salaries
2900
TOTAL, CLASSIFIED SALARIES
525,896.00
791,175.05
407,194.76
791,175.05
0.00
0.0%
19,223,080.18
20,260,658.04
12,304,239.91
20,260,658.04
0.00
0.0%
EMPLOYEE BENEFITS STRS
3101-3102
4,149,249.38
16,095,863.19
2,507,164.91
16,095,863.19
0.00
0.0%
PERS
3201-3202
2,380,983.92
2,239,834.82
1,407,740.30
2,239,834.82
0.00
0.0%
OASDI/Medicare/Alternative
3301-3302
2,021,227.46
2,110,222.50
1,260,035.57
2,110,222.50
0.00
0.0%
Health and Welfare Benefits
3401-3402
10,044,730.81
9,778,414.40
4,047,481.10
9,778,414.40
0.00
0.0%
Unemployment Insurance
3501-3502
61,505.58
30,947.13
18,385.80
30,947.13
0.00
0.0%
Workers' Compensation
3601-3602
1,150,130.80
1,245,385.25
834,372.51
1,245,385.25
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
0.00
0.00
0.00
0.00
0.00
0.0%
19,807,827.95
31,500,667.29
10,075,180.19
31,500,667.29
0.00
0.0%
BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials
4100
1,041,611.00
1,220,824.15
919,267.91
1,220,824.15
0.00
0.0%
Books and Other Reference Materials
4200
131,266.00
899,733.85
51,927.29
899,733.85
0.00
0.0%
Materials and Supplies
4300
7,249,125.32
9,406,737.09
1,366,149.07
9,406,737.09
0.00
0.0%
Noncapitalized Equipment
4400
454,796.00
1,488,548.17
616,178.84
1,488,548.17
0.00
0.0%
Food
4700
0.00
0.00
0.00
0.00
0.00
0.0%
8,876,798.32
13,015,843.26
2,953,523.11
13,015,843.26
0.00
0.0%
TOTAL, BOOKS AND SUPPLIES SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services
5100
2,869,535.00
3,140,995.00
18,995.00
3,140,995.00
0.00
0.0%
Travel and Conferences
5200
449,785.00
1,055,849.10
290,224.49
1,055,849.10
0.00
0.0%
Dues and Memberships
5300
1,400.00
2,260.00
430.00
2,260.00
0.00
0.0%
Insurance
0.00
973.00
920.50
973.00
0.00
0.0%
Operations and Housekeeping Services
5500
4,152.00
4,616.00
2,018.30
4,616.00
0.00
0.0%
Rentals, Leases, Repairs, and Noncapitalized Improvements
5600
1,301,190.00
1,333,924.00
479,054.77
1,333,924.00
0.00
0.0%
Transfers of Direct Costs
5710
1,186,314.00
1,273,136.00
334,024.81
1,273,136.00
0.00
0.0%
Transfers of Direct Costs - Interfund
5750
0.00
0.0%
Professional/Consulting Services and Operating Expenditures
5800
8,260,174.00
8,841,213.00
3,055,502.75
8,841,213.00
0.00
0.0%
Communications
5900
14,000.00
14,000.00
22,529.63
14,000.00
0.00
0.0%
13,932,808.00
15,581,372.10
4,167,981.85
15,581,372.10
0.00
0.0%
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi-a (Rev 06/24/2015)
5400-5450
(153,742.00)
Page 6
(85,594.00)
(35,718.40)
(85,594.00)
Printed: 3/13/2016 10:36 AM
2015-16 Second Interim General Fund Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance
Sweetwater Union High San Diego County
Description
Resource Codes
Object Codes
Original Budget (A)
Board Approved Operating Budget (B)
37 68411 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
Land Improvements
6170
Buildings and Improvements of Buildings
6200
Books and Media for New School Libraries or Major Expansion of School Libraries
6300
0.00
0.00
Equipment
6400
145,000.00
167,277.00
Equipment Replacement
6500
0.00
0.00
145,000.00
174,442.00
7110
0.00
0.00
State Special Schools
7130
0.00
Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools
7141
Payments to County Offices Payments to JPAs
0.00
0.00
0.0%
0.00
0.00
0.00
7,165.00
0.00
0.00
0.00
0.0%
0.00
7,165.00
0.00
0.0%
0.00
0.00
0.0%
167,277.00
0.00
0.0%
0.00
0.00
0.0%
174,442.00
0.00
0.0%
0.00
0.00
0.00
0.0%
0.00
7,319.00
0.00
0.00
0.0%
0.00
0.00
0.00
0.00
0.00
0.0%
7142
0.00
0.00
200,172.00
0.00
0.00
0.0%
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
0.00 (90,965.97) 0.00 (90,965.97)
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%
7439
0.00
0.00
0.00
0.00
0.00
0.0%
0.00
0.00
207,491.00
0.00
0.00
0.0%
Other Debt Service - Principal TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs
7310
964,994.60
1,482,648.95
42,025.98
1,482,648.95
0.00
0.0%
Transfers of Indirect Costs - Interfund
7350
0.00
0.00
0.00
0.00
0.00
0.0%
964,994.60
1,482,648.95
42,025.98
1,482,648.95
0.00
0.0%
102,210,694.66
121,677,374.76
53,377,693.71
121,677,374.76
0.00
0.0%
TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS TOTAL, EXPENDITURES
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi-a (Rev 06/24/2015)
Page 7
Printed: 3/13/2016 10:36 AM
2015-16 Second Interim General Fund Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance
Sweetwater Union High San Diego County
Description
Resource Codes
Object Codes
Original Budget (A)
Board Approved Operating Budget (B)
37 68411 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
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
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%
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
55,891,987.65
50,851,500.75
0.00
50,851,500.75
0.00
0.0%
Contributions from Restricted Revenues
8990
0.00
0.00
0.00
0.00
0.00
0.0%
55,891,987.65
50,851,500.75
0.00
50,851,500.75
0.00
0.0%
55,891,987.65
50,851,500.75
0.00
50,851,500.75
0.00
0.0%
(e) TOTAL, CONTRIBUTIONS TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e)
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi-a (Rev 06/24/2015)
Page 8
Printed: 3/13/2016 10:36 AM
2015-16 Second Interim General Fund Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance
Sweetwater Union High San Diego County
Description
Resource Codes
Object Codes
Original Budget (A)
Board Approved Operating Budget (B)
37 68411 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
342,538,939.00
341,207,807.00
2) Federal Revenue
8100-8299
20,435,869.00
3) Other State Revenue
8300-8599
46,824,570.00
4) Other Local Revenue
8600-8799
5) TOTAL, REVENUES
190,582,607.35
341,207,807.00
0.00
0.0%
25,464,507.00
5,125,349.76
25,464,507.00
0.00
0.0%
49,625,762.00
24,539,688.77
49,625,762.00
0.00
0.0%
24,307,779.00
26,720,042.07
13,092,864.45
26,720,042.07
0.00
0.0%
434,107,157.00
443,018,118.07
233,340,510.33
443,018,118.07
B. EXPENDITURES 1) Certificated Salaries
1000-1999
197,971,073.61
203,744,100.07
112,539,802.57
203,744,100.07
0.00
0.0%
2) Classified Salaries
2000-2999
65,324,873.18
67,711,852.04
38,710,287.89
67,711,852.04
0.00
0.0%
3) Employee Benefits
3000-3999
76,286,220.95
90,912,500.64
46,301,891.05
90,912,500.64
0.00
0.0%
4) Books and Supplies
4000-4999
27,491,741.32
31,210,788.71
10,378,039.50
31,210,788.71
0.00
0.0%
5) Services and Other Operating Expenditures
5000-5999
35,083,922.00
40,200,356.09
17,028,632.17
40,200,356.09
0.00
0.0%
6) Capital Outlay
6000-6999
2,175,421.00
2,342,528.91
413,860.13
2,342,528.91
0.00
0.0%
7) Other Outgo (excluding Transfers of Indirect Costs)
7100-7299 7400-7499
2,250,712.00
2,250,712.00
384,225.71
2,250,712.00
0.00
0.0%
8) Other Outgo - Transfers of Indirect Costs
7300-7399
0.00
0.00
0.00
0.00
0.0%
406,366,972.66
438,372,838.46
225,756,739.02
438,372,838.46
27,740,184.34
4,645,279.61
7,583,771.31
4,645,279.61
9) TOTAL, EXPENDITURES C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)
(216,991.40)
D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In
8900-8929
9,287.00
18,632.30
9,345.30
18,632.30
0.00
0.0%
b) Transfers Out
7600-7629
12,213,992.00
563,992.00
4,514.24
563,992.00
0.00
0.0%
8930-8979
0.00
0.00
0.00
0.00
0.00
0.0%
7630-7699
0.00
0.00
1,762.08
0.00
0.00
0.0%
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 - 2015.2.0 File: fundi-a (Rev 06/24/2015)
8980-8999
0.00 (12,204,705.00)
Page 1
0.00 (545,359.70)
0.00 3,068.98
(545,359.70)
Printed: 3/13/2016 10:36 AM
2015-16 Second Interim General Fund Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance
Sweetwater Union High San Diego County
Description
Resource Codes
Object Codes
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
Original Budget (A)
Board Approved Operating Budget (B)
37 68411 0000000 Form 01I
Actuals To Date (C) 7,586,840.29
Projected Year Totals (D)
Difference (Col B & D) (E)
% Diff (E/B) (F)
15,535,479.34
4,099,919.91
4,099,919.91
9791
22,049,859.52
22,049,859.52
22,049,859.52
0.00
0.0%
9793
0.00
0.00
0.00
0.00
0.0%
22,049,859.52
22,049,859.52
22,049,859.52 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
22,049,859.52
22,049,859.52
22,049,859.52
37,585,338.86
26,149,779.43
26,149,779.43
9711
0.00
401,527.00
401,527.00
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
1,062,727.26
2.17
2.17
c) Committed Stabilization Arrangements
9750
0.00
0.00
0.00
9760
0.00
0.00
0.00
9780
0.00
12,580,147.00
12,580,147.00
13,168,105.00
13,168,105.00
Other Commitments d) Assigned Other Assignments e) Unassigned/Unappropriated Reserve for Economic Uncertainties
9789
0.00
Unassigned/Unappropriated Amount
9790
36,522,611.60
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi-a (Rev 06/24/2015)
Page 2
(1.74)
(1.74)
Printed: 3/13/2016 10:36 AM
2015-16 Second Interim General Fund Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance
Sweetwater Union High San Diego County
Description
Resource Codes
Object Codes
Original Budget (A)
Board Approved Operating Budget (B)
37 68411 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
226,270,368.00
215,237,841.00
122,851,305.00
215,237,841.00
0.00
0.0%
Education Protection Account State Aid - Current Year
8012
53,386,759.00
58,021,097.00
29,199,817.00
58,021,097.00
0.00
0.0%
State Aid - Prior Years
8019
0.00
0.00
0.00
0.00
0.00
0.0%
8021
546,391.00
538,671.00
268,220.26
538,671.00
0.00
0.0%
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
63,044,073.00
66,225,460.00
35,122,628.34
66,225,460.00
0.00
0.0%
Unsecured Roll Taxes
8042
2,170,453.00
2,231,888.00
2,207,293.67
2,231,888.00
0.00
0.0%
Prior Years' Taxes
8043
0.00
0.0%
Supplemental Taxes
8044
3,024,862.00
3,331,709.00
3,331,709.00
0.00
0.0%
Education Revenue Augmentation Fund (ERAF)
8045
(6,723,566.00)
(2,592,635.00)
(2,592,635.00)
0.00
0.0%
Community Redevelopment Funds (SB 617/699/1992)
8047
2,641,424.00
216,497.00
0.00
216,497.00
0.00
0.0%
Penalties and Interest from Delinquent Taxes
8048
0.00
0.00
0.00
0.00
0.00
0.0%
8081
0.00
0.00
0.00
0.00
0.00
0.0%
Other In-Lieu Taxes
8082
0.00
0.00
7,992.28
0.00
0.00
0.0%
Less: Non-LCFF (50%) Adjustment
8089
0.00
0.00
0.00
0.00
0.00
0.0%
344,295,734.00
343,177,693.00
191,005,726.35
343,177,693.00
0.00
0.0%
0.00
0.0%
Tax Relief Subventions Homeowners' Exemptions
Miscellaneous Funds (EC 41604) Royalties and Bonuses
Subtotal, LCFF Sources
(65,030.00)
(32,835.00)
(6,077.23) 1,354,547.03 0.00
(32,835.00)
LCFF Transfers Unrestricted LCFF Transfers - Current Year
0000
8091
All Other LCFF Transfers - Current Year
All Other
8091
(1,603,800.00)
0.00
0.00 0.00
(1,603,800.00)
0.00
0.0%
Transfers to Charter Schools in Lieu of Property Taxes
8096
(1,622,717.00)
(1,835,808.00)
(917,905.00)
(1,835,808.00)
0.00
0.0%
Property Taxes Transfers
8097
1,469,722.00
1,469,722.00
494,786.00
1,469,722.00
0.00
0.0%
LCFF/Revenue Limit Transfers - Prior Years
8099
0.00
0.00
0.00
0.00
0.00
0.0%
342,538,939.00
341,207,807.00
190,582,607.35
341,207,807.00
0.00
0.0%
TOTAL, LCFF SOURCES
0.00
(1,603,800.00)
0.00
FEDERAL REVENUE Maintenance and Operations
8110
0.00
0.00
0.00
0.00
0.00
0.0%
Special Education Entitlement
8181
6,233,297.00
6,233,297.00
0.00
6,233,297.00
0.00
0.0%
Special Education Discretionary Grants
8182
450,821.00
450,821.00
0.00
450,821.00
0.00
0.0%
Child Nutrition Programs
8220
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
10,000.00
10,000.00
9,276.78
10,000.00
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%
NCLB: Title I, Part A, Basic Grants Low-Income and Neglected
3010
8290
8,049,882.00
11,740,724.00
3,849,989.66
11,740,724.00
0.00
0.0%
NCLB: Title I, Part D, Local Delinquent Program
3025
8290
0.00
0.00
0.00
0.00
0.00
0.0%
NCLB: Title II, Part A, Teacher Quality
4035
8290
1,068,610.00
1,697,408.00
710,156.62
1,697,408.00
0.00
0.0%
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi-a (Rev 06/24/2015)
Page 3
Printed: 3/13/2016 10:36 AM
2015-16 Second Interim General Fund Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance
Sweetwater Union High San Diego County
Board Approved Operating Budget (B)
Difference (Col B & D) (E)
% Diff (E/B) (F)
Resource Codes
NCLB: Title III, Immigration Education Program
4201
8290
0.00
91,551.00
0.00
91,551.00
0.00
0.0%
NCLB: Title III, Limited English Proficient (LEP) Student Program
4203
8290
643,734.00
839,409.00
94,069.78
839,409.00
0.00
0.0%
4610 3011-3020, 30263199, 4036-4126, 5510
8290
0.00
0.00
0.00
0.00
0.00
0.0%
8290
1,621,358.00
1,993,178.00
1,993,178.00
0.00
0.0%
Vocational and Applied Technology Education
3500-3699
8290
651,629.00
651,629.00
651,629.00
0.00
0.0%
Safe and Drug Free Schools
3700-3799
8290
0.00
0.00
0.00
0.00
0.00
0.0%
All Other
8290
1,706,538.00
1,756,490.00
484,921.42
1,756,490.00
0.00
0.0%
20,435,869.00
25,464,507.00
5,125,349.76
25,464,507.00
0.00
0.0%
NCLB: Title V, Part B, Public Charter Schools Grant Program (PCSGP) Other No Child Left Behind
All Other Federal Revenue TOTAL, FEDERAL REVENUE
Actuals To Date (C)
Projected Year Totals (D)
Object Codes
Description
Original Budget (A)
37 68411 0000000 Form 01I
(23,064.50) 0.00
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%
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
Special Education Master Plan Current Year Prior Years
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
1,818,433.00
21,941,942.00
19,037,548.00
21,941,942.00
0.00
0.0%
Lottery - Unrestricted and Instructional Materials
8560
6,162,528.00
6,885,294.00
1,839,026.99
6,885,294.00
0.00
0.0%
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 School Based Coordination Program
7250
8590
0.00
0.00
0.00
0.00
0.00
0.0%
After School Education and Safety (ASES)
6010
8590
0.00
0.00
0.00
0.00
0.00
0.0%
Charter School Facility Grant
6030
8590
0.00
0.00
0.00
0.00
0.00
0.0%
Drug/Alcohol/Tobacco Funds
6650, 6690
8590
0.00
0.00
345,829.42
0.00
0.00
0.0%
California Clean Energy Jobs Act
6230
8590
0.00
0.00
0.00
0.00
0.00
0.0%
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%
7405
8590
0.00
0.00
0.00
0.00
0.00
0.0%
All Other
8590
38,843,609.00
20,798,526.00
3,317,284.36
20,798,526.00
0.00
0.0%
46,824,570.00
49,625,762.00
24,539,688.77
49,625,762.00
0.00
0.0%
Common Core State Standards Implementation All Other State Revenue TOTAL, OTHER STATE REVENUE
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi-a (Rev 06/24/2015)
Page 4
Printed: 3/13/2016 10:36 AM
2015-16 Second Interim General Fund Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance
Sweetwater Union High San Diego County
Description
Resource Codes
Object Codes
Original Budget (A)
Board Approved Operating Budget (B)
37 68411 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
10,000.00
10,000.00
5,986.75
10,000.00
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%
All Other Sales
8639
0.00
0.00
0.00
0.00
0.00
0.0%
Leases and Rentals
8650
175,000.00
175,000.00
101,532.66
175,000.00
0.00
0.0%
Interest
8660
79,930.00
79,930.00
104,451.02
79,930.00
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%
Non-Resident Students
8672
5,000.00
5,000.00
8,349.28
5,000.00
0.00
0.0%
Transportation Fees From Individuals
8675
0.00
365,000.00
290,020.56
365,000.00
0.00
0.0%
Interagency Services
8677
1,648,164.00
2,367,815.00
333,221.81
2,367,815.00
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
0.00
0.0%
All Other Local Revenue
8699
2,776,872.00
3,884,438.07
1,734,957.37
3,884,438.07
0.00
0.0%
8710
0.00
0.00
0.00
0.00
0.00
0.0%
191,722.00
411,768.00
188,291.00
411,768.00
0.00
0.0%
Other Local Revenue
Tuition All Other Transfers In Transfers Of Apportionments Special Education SELPA Transfers From Districts or Charter Schools
8781-8783
6500
8791
0.00
0.00
0.00
0.00
0.00
0.0%
From County Offices
6500
8792
19,421,091.00
19,421,091.00
10,326,054.00
19,421,091.00
0.00
0.0%
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%
24,307,779.00
26,720,042.07
13,092,864.45
26,720,042.07
0.00
0.0%
434,107,157.00
443,018,118.07
233,340,510.33
443,018,118.07
0.00
0.0%
All Other Transfers In from All Others TOTAL, OTHER LOCAL REVENUE TOTAL, REVENUES
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi-a (Rev 06/24/2015)
Page 5
Printed: 3/13/2016 10:36 AM
2015-16 Second Interim General Fund Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance
Sweetwater Union High San Diego County
Description
Resource Codes
Object Codes
Original Budget (A)
Board Approved Operating Budget (B)
37 68411 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
151,541,425.69
155,079,636.77
86,217,075.59
155,079,636.77
0.00
0.0%
Certificated Pupil Support Salaries
1200
18,948,132.92
19,623,793.30
10,802,424.05
19,623,793.30
0.00
0.0%
Certificated Supervisors' and Administrators' Salaries
1300
15,439,348.00
16,393,468.00
9,043,465.01
16,393,468.00
0.00
0.0%
Other Certificated Salaries
1900
12,042,167.00
12,647,202.00
6,476,837.92
12,647,202.00
0.00
0.0%
197,971,073.61
203,744,100.07
112,539,802.57
203,744,100.07
0.00
0.0%
TOTAL, CERTIFICATED SALARIES CLASSIFIED SALARIES Classified Instructional Salaries
2100
14,874,530.18
15,699,385.11
9,599,948.06
15,699,385.11
0.00
0.0%
Classified Support Salaries
2200
23,566,799.00
23,992,179.00
13,693,757.00
23,992,179.00
0.00
0.0%
Classified Supervisors' and Administrators' Salaries
2300
2,339,234.00
2,505,957.00
1,293,711.84
2,505,957.00
0.00
0.0%
Clerical, Technical and Office Salaries
2400
20,862,228.00
21,537,937.88
11,925,225.39
21,537,937.88
0.00
0.0%
Other Classified Salaries
2900
TOTAL, CLASSIFIED SALARIES
3,682,082.00
3,976,393.05
2,197,645.60
3,976,393.05
0.00
0.0%
65,324,873.18
67,711,852.04
38,710,287.89
67,711,852.04
0.00
0.0%
EMPLOYEE BENEFITS STRS
3101-3102
21,085,218.38
31,317,940.19
11,951,155.47
31,317,940.19
0.00
0.0%
PERS
3201-3202
7,587,904.92
7,699,176.82
4,457,669.84
7,699,176.82
0.00
0.0%
OASDI/Medicare/Alternative
3301-3302
7,888,650.46
8,120,322.50
4,556,801.67
8,120,322.50
0.00
0.0%
Health and Welfare Benefits
3401-3402
33,512,292.81
36,647,069.42
21,601,760.99
36,647,069.42
0.00
0.0%
Unemployment Insurance
3501-3502
163,366.58
135,222.70
76,601.08
135,222.70
0.00
0.0%
Workers' Compensation
3601-3602
5,248,787.80
6,192,769.01
3,476,964.81
6,192,769.01
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
800,000.00
800,000.00
180,937.19
800,000.00
0.00
0.0%
76,286,220.95
90,912,500.64
46,301,891.05
90,912,500.64
0.00
0.0%
BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials
4100
6,045,898.00
5,802,223.15
1,506,812.34
5,802,223.15
0.00
0.0%
Books and Other Reference Materials
4200
134,866.00
975,939.41
75,913.09
975,939.41
0.00
0.0%
Materials and Supplies
4300
16,743,683.32
17,167,366.97
5,966,377.31
17,167,366.97
0.00
0.0%
Noncapitalized Equipment
4400
4,567,294.00
7,265,259.18
2,828,936.76
7,265,259.18
0.00
0.0%
Food
4700
0.00
0.00
0.00
0.00
0.00
0.0%
27,491,741.32
31,210,788.71
10,378,039.50
31,210,788.71
0.00
0.0%
TOTAL, BOOKS AND SUPPLIES SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services
5100
3,246,385.00
3,486,593.00
18,995.00
3,486,593.00
0.00
0.0%
Travel and Conferences
5200
1,146,827.00
2,022,784.10
499,674.02
2,022,784.10
0.00
0.0%
Dues and Memberships
5300
172,698.00
240,029.00
215,833.28
240,029.00
0.00
0.0%
Insurance
5400-5450
1,700,000.00
1,700,973.00
1,523,975.88
1,700,973.00
0.00
0.0%
Operations and Housekeeping Services
5500
9,391,252.00
9,135,892.00
4,619,964.49
9,135,892.00
0.00
0.0%
Rentals, Leases, Repairs, and Noncapitalized Improvements
5600
4,284,932.00
4,592,209.99 0.00
2,195,881.61 0.00
4,592,209.99 0.00
0.00
0.0%
Transfers of Direct Costs
5710
0.00
0.00
0.0%
Transfers of Direct Costs - Interfund
5750
0.00
0.0%
Professional/Consulting Services and Operating Expenditures
5800
13,195,634.00
17,098,817.00
7,607,346.55
17,098,817.00
0.00
0.0%
Communications
5900
2,099,936.00
2,095,387.00
409,698.52
2,095,387.00
0.00
0.0%
35,083,922.00
40,200,356.09
17,028,632.17
40,200,356.09
0.00
0.0%
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi-a (Rev 06/24/2015)
0.00 (153,742.00)
Page 6
0.00 (172,329.00)
0.00 (62,737.18)
(172,329.00)
Printed: 3/13/2016 10:36 AM
2015-16 Second Interim General Fund Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance
Sweetwater Union High San Diego County
Description
Resource Codes
Object Codes
Original Budget (A)
Board Approved Operating Budget (B)
37 68411 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
0.0%
Land Improvements
6170
0.00
0.00
Buildings and Improvements of Buildings
6200
0.00
39,064.91
0.00
0.00
0.00
0.0%
16,566.42
39,064.91
0.00
Books and Media for New School Libraries or Major Expansion of School Libraries
0.0%
6300
0.00
0.00
Equipment
6400
2,175,421.00
2,303,464.00
0.00
0.00
0.00
0.0%
397,293.71
2,303,464.00
0.00
Equipment Replacement
6500
0.00
0.00
0.0%
0.00
0.00
0.00
2,175,421.00
0.0%
2,342,528.91
413,860.13
2,342,528.91
0.00
0.0%
7110
0.00
0.00
0.00
0.00
0.00
0.0%
State Special Schools Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools
7130
0.00
0.00
7,319.00
0.00
0.00
0.0%
7141
0.00
0.00
0.00
0.00
0.00
0.0%
Payments to County Offices
7142
0.00
0.00
200,172.00
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%
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
0.00
0.00
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
149,163.00
149,163.00
62,102.01
149,163.00
0.00
0.0%
7439
2,101,549.00
2,101,549.00
114,632.70
2,101,549.00
0.00
0.0%
2,250,712.00
2,250,712.00
384,225.71
2,250,712.00
0.00
0.0%
0.60
Other Debt Service - Principal TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 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 - 2015.2.0 File: fundi-a (Rev 06/24/2015)
0.00
0.00
0.00
(216,992.00)
0.00
0.00
0.00
0.00
0.0%
(216,991.40)
0.00
0.00
0.00
0.00
0.0%
438,372,838.46
225,756,739.02
438,372,838.46
0.00
0.0%
406,366,972.66
Page 7
Printed: 3/13/2016 10:36 AM
2015-16 Second Interim General Fund Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance
Sweetwater Union High San Diego County
Description
Resource Codes
Object Codes
Original Budget (A)
Board Approved Operating Budget (B)
37 68411 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
9,287.00
18,632.30
9,345.30
18,632.30
0.00
0.0%
9,287.00
18,632.30
9,345.30
18,632.30
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
0.00
0.00
0.0%
Other Authorized Interfund Transfers Out
7619
12,213,992.00
563,992.00
4,514.24
563,992.00
0.00
0.0%
12,213,992.00
563,992.00
4,514.24
563,992.00
0.00
0.0%
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 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
1,762.08
0.00
0.00
0.0%
0.00
0.00
1,762.08
0.00
0.00
0.0%
0.00
0.0%
0.00
0.0%
(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 - 2015.2.0 File: fundi-a (Rev 06/24/2015)
(12,204,705.00)
Page 8
(545,359.70)
3,068.98
(545,359.70)
Printed: 3/13/2016 10:36 AM
Sweetwater Union High San Diego County
Resource 2430 4035 4203 5640 6300 6385 7405
Second Interim General Fund Exhibit: Restricted Balance Detail
37 68411 0000000 Form 01I
2015-16 Projected Year Totals
Description
Community Day Schools (12-13) 0.09 NCLB: Title II, Part A, Teacher Quality 0.14 NCLB: Title III, Limited English Proficient (LEP) Student Program 0.01 Medi-Cal Billing Option 1.25 Lottery: Instructional Materials 0.10 Governor's CTE Initiative: California Partnership Academies 0.53 Common Core State Standards Implementation 0.05
Total, Restricted Balance
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi-a (Rev 04/24/2012)
2.17
Page 1
Printed: 3/13/2016 10:36 AM
Sweetwater Union High San Diego 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 per EC 1981(a)(b)&(d) b. Special Education-Special Day Class c. Special Education-NPS/LCI d. Special Education Extended Year e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natural Resource Conservation Schools f. 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 - 2015.2.0 File: adai (Rev 03/05/2015)
2015-16 Second Interim AVERAGE DAILY ATTENDANCE
37 68411 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)
38,001.39
37,809.01
37,809.01
37,809.01
0.00
0%
0.00
0.00
0.00
0.00
0.00
0%
138.10
138.10
138.10
138.10
0.00
0%
38,139.49
37,947.11
37,947.11
37,947.11
0.00
0%
24.99 0.00 0.00 0.00
24.99 0.00 0.00 0.00
24.99 0.00 0.00 0.00
24.99 0.00 0.00 0.00
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%
24.99
24.99
24.99
24.99
0.00
0%
38,164.48 0.00
37,972.10 0.00
37,972.10 0.00
37,972.10 0.00
0.00 0.00
0% 0%
Page 1 of 1
Printed: 3/13/2016 10:37 AM
Sweetwater Union High San Diego County
Description B. COUNTY OFFICE OF EDUCATION 1. County Program Alternative Education ADA a. County Group Home and Institution Pupils b. Juvenile Halls, Homes, and Camps c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] d. Total, County Program Alternative Education ADA (Sum of Lines B1a through B1c) 2. District Funded County Program ADA a. County Community Schools per EC 1981(a)(b)&(d) b. Special Education-Special Day Class c. Special Education-NPS/LCI d. Special Education Extended Year e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natural Resource Conservation Schools f. County School Tuition Fund (Out of State Tuition) [EC 2000 and 46380] g. Total, District Funded County Program ADA (Sum of Lines B2a through B2f) 3. TOTAL COUNTY OFFICE ADA (Sum of Lines B1d and B2g) 4. Adults in Correctional Facilities 5. County Operations Grant ADA 6. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: adai (Rev 04/09/2015)
2015-16 Second Interim AVERAGE DAILY ATTENDANCE
37 68411 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)
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0% 0%
0.00
0.00
0.00
0.00
0.00
0%
0.00
0.00
0.00
0.00
0.00
0%
0.00 0.00 0.00 0.00
0.00 0.00 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% 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%
0.00
0.00
0.00
0.00
0.00
0%
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% 0% 0%
Page 1 of 1
Printed: 3/13/2016 10:37 AM
Sweetwater Union High San Diego County
Description
2015-16 Second Interim AVERAGE DAILY ATTENDANCE
37 68411 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)
C. CHARTER SCHOOL ADA Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 use this worksheet to report ADA for those charter schools. Charter schools reporting SACS financial data separately from their authorizing LEAs in Fund 01 or Fund 62 use this worksheet to report their ADA. FUND 01: Charter School ADA corresponding to SACS financial data reported in Fund 01. 1. Total Charter School Regular ADA 2. Charter School County Program Alternative Education ADA a. County Group Home and Institution Pupils b. Juvenile Halls, Homes, and Camps c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] d. Total, Charter School County Program Alternative Education ADA (Sum of Lines C2a through C2c) 3. Charter School Funded County Program ADA a. County Community Schools per EC 1981(a)(b)&(d) b. Special Education-Special Day Class c. Special Education-NPS/LCI d. Special Education Extended Year e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natural Resource Conservation Schools f. Total, Charter School Funded County Program ADA (Sum of Lines C3a through C3e) 4. TOTAL CHARTER SCHOOL ADA (Sum of Lines C1, C2d, and C3f)
0.00
0.00
0.00
0.00
0.00
0%
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0% 0%
0.00
0.00
0.00
0.00
0.00
0%
0.00
0.00
0.00
0.00
0.00
0%
0.00 0.00 0.00 0.00
0.00 0.00 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% 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%
0.00
0.00
0.00
0.00
0.00
0%
FUND 09 or 62: Charter School ADA corresponding to SACS financial data reported in Fund 01 or Fund 62. 5. Total Charter School Regular ADA 6. Charter School County Program Alternative Education ADA a. County Group Home and Institution Pupils b. Juvenile Halls, Homes, and Camps c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] d. Total, Charter School County Program Alternative Education ADA (Sum of Lines C6a through C6c) 7. Charter School Funded County Program ADA a. County Community Schools per EC 1981(a)(b)&(d) b. Special Education-Special Day Class c. Special Education-NPS/LCI d. Special Education Extended Year e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natural Resource Conservation Schools f. Total, Charter School Funded County Program ADA (Sum of Lines C7a through C7e) 8. TOTAL CHARTER SCHOOL ADA (Sum of Lines C5, C6d, and C7f) 9. TOTAL CHARTER SCHOOL ADA Reported in Fund 01, 09, or 62 (Sum of Lines C4 and C8)
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: adai (Rev 04/09/2015)
0.00
0.00
0.00
0.00
0.00
0%
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0% 0%
0.00
0.00
0.00
0.00
0.00
0%
0.00
0.00
0.00
0.00
0.00
0%
0.00 0.00 0.00 0.00
0.00 0.00 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% 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%
0.00
0.00
0.00
0.00
0.00
0%
0.00
0.00
0.00
0.00
0.00
0%
Page 1 of 1
Printed: 3/13/2016 10:37 AM
Second Interim DISTRICT CERTIFICATION OF INTERIM REPORT For the Fiscal Year 2015-16
Sweetwater Union High San Diego County
37 68411 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: March 14, 2016
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: Karen Michel
Telephone: 619-585-6081
Title: Chief Financial Officer
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 - 2015.2.0 File: ci (Rev 04/09/2015)
Funded ADA for any of the current or two subsequent fiscal years has not changed by more than two percent since first interim.
Page 1 of 3
Met
Not Met
X
Printed: 3/14/2016 9:30 AM
Sweetwater Union High San Diego County
Second Interim DISTRICT CERTIFICATION OF INTERIM REPORT For the Fiscal Year 2015-16
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 first interim.
37 68411 0000000 Form CI
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.
X
4
Local Control Funding Formula (LCFF)
Projected LCFF for any of the current or two subsequent fiscal years has not changed by more than two percent since first interim.
X
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.
5
6a
6b
7
Other Revenues
Other Expenditures
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 first interim.
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 first interim.
X
Ongoing and Major Maintenance Account
If applicable, changes occurring since first interim meet the required contribution to the ongoing and major maintenance account (i.e., restricted maintenance account).
X
8
Deficit Spending
Unrestricted deficit spending, if any, has not exceeded the standard in any of the current or two subsequent fiscal years.
X
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
S2
Have any known or contingent liabilities (e.g., financial or program audits, litigation, state compliance reviews) occurred since first interim that may impact the budget?
Using One-time Revenues to Fund Ongoing Expenditures
Are there ongoing general fund expenditures funded with one-time revenues that have changed since first interim by more than five percent?
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)?
S5
Contributions
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: ci (Rev 04/09/2015)
Not Met
Have contributions from unrestricted to restricted resources, or transfers to or from the general fund to cover operating deficits, changed since first interim by more than $20,000 and more than 5% for any of the current or two subsequent fiscal years?
Page 2 of 3
No
Yes
X
X X
X
X
Printed: 3/14/2016 9:30 AM
Second Interim DISTRICT CERTIFICATION OF INTERIM REPORT For the Fiscal Year 2015-16
Sweetwater Union High San Diego 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
Other Self-insurance Benefits
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 first interim in OPEB liabilities?
If yes, have there been changes since first interim in selfinsurance liabilities?
As of second 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 first interim, 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?
Do cash flow projections show that the district will end the current fiscal year with a negative cash balance in the general fund?
X
X X X X n/a
X X X
n/a n/a X
No
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?
X
A7
Independent Financial System
Is the district’s financial system independent from the county office system?
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).
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?
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: ci (Rev 04/09/2015)
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 (2014-15) annual payment?
Does the district operate any self-insurance programs (e.g., workers' compensation)? •
S8
No
Does the district provide postemployment benefits other than pensions (OPEB)? •
S7b
37 68411 0000000 Form CI
X X
X X X
Printed: 3/14/2016 9:30 AM
2015-16 Second Interim General Fund Multiyear Projections Unrestricted
Sweetwater Union High San Diego 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)
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: mypi (Rev 03/30/2015)
% Change (Cols. C-A/A) (B)
2016-17 Projection (C)
% Change (Cols. E-C/C) (D)
2017-18 Projection (E)
8010-8099 8100-8299 8300-8599 8600-8799
339,738,085.00 580,000.00 28,966,935.00 3,969,950.07
4.69% 0.00% -44.16% -22.95%
355,663,682.00 580,000.00 16,175,726.00 3,058,802.00
3.56% 0.00% -50.26% 0.00%
368,311,183.00 580,000.00 8,045,513.00 3,058,802.00
8900-8929 8930-8979 8980-8999
18,632.30 0.00 (50,851,500.75) 322,422,101.62
-51.70% 0.00% 1.59% 0.44%
9,000.00
0.00% 0.00% 2.61% 0.98%
9,000.00
(51,660,455.00) 323,826,755.00
164,082,356.95 3,281,647.00
1000-1999
164,082,356.95
1.99%
(13,340.00) 167,350,663.95
2000-2999 3000-3999 4000-4999 5000-5999 6000-6999 7100-7299, 7400-7499 7300-7399 7600-7629 7630-7699
47,451,194.00 59,411,833.35 18,194,945.45 24,618,983.99 2,168,086.91 2,250,712.00 (1,482,648.95)
1.28% 11.55% -51.41% -12.03% -97.91% 48.50% 7.26%
(7,150.00) 48,060,910.00 66,272,217.00 8,840,517.50 21,656,475.00 45,354.00 3,342,295.00 (1,590,347.00)
(53,006,968.00) 326,997,530.00
167,350,663.95 3,347,013.00
2.00%
47,451,194.00 616,866.00
170,697,676.95 48,060,910.00 624,792.00
1.30% 8.73% 2.48% 2.48% 2.48% -4.17% 1.40%
48,685,702.00 72,056,545.00 9,059,763.00 22,193,555.00 46,479.00 3,203,003.00 (1,612,596.00)
563,992.00 0.00
-42.55% 0.00%
323,992.00
0.00% 0.00%
323,992.00
317,259,455.70
-0.93%
314,302,077.45
3.29%
324,654,119.95
5,162,645.92
9,524,677.55
2,343,410.05
20,987,133.66 26,149,779.58
26,149,779.58 35,674,457.13
35,674,457.13 38,017,867.18
401,527.00
401,527.00
401,527.00
9750 9760 9780
0.00 0.00 12,580,147.00
22,462,632.00
24,440,717.00
9789 9790
13,168,105.00 0.58
12,810,298.00 0.13
13,175,623.00 0.18
26,149,779.58
35,674,457.13
38,017,867.18
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)
37 68411 0000000 Form MYPI
9710-9719 9740
Page 1
Printed: 3/13/2016 10:38 AM
2015-16 Second Interim General Fund Multiyear Projections Unrestricted
Sweetwater Union High San Diego 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)
37 68411 0000000 Form MYPI
% Change (Cols. C-A/A) (B)
2016-17 Projection (C)
% Change (Cols. E-C/C) (D)
2017-18 Projection (E)
9750 9789 9790
0.00 13,168,105.00 0.58
0.00 12,810,298.00 0.13
0.00 13,175,623.00 0.18
9750 9789 9790
0.00 0.00 0.00 13,168,105.58
12,810,298.13
13,175,623.18
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. One time expenditures in 15/16 that do not exist in the out years.
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: mypi (Rev 03/30/2015)
Page 2
Printed: 3/13/2016 10:38 AM
2015-16 Second Interim General Fund Multiyear Projections Restricted
Sweetwater Union High San Diego 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 - 2015.2.0 File: mypi (Rev 03/30/2015)
Object Codes
Projected Year Totals (Form 01I) (A)
37 68411 0000000 Form MYPI
% Change (Cols. C-A/A) (B)
8010-8099 8100-8299 8300-8599 8600-8799
1,469,722.00 24,884,507.00 20,658,827.00 22,750,092.00
0.00% -15.51% -18.38% -4.65%
8900-8929 8930-8979 8980-8999
0.00 0.00 50,851,500.75 120,614,648.75
0.00% 0.00% 1.59% -6.56%
2016-17 Projection (C)
% Change (Cols. E-C/C) (D)
1,469,722.00 21,024,477.00 16,860,893.00 21,692,303.00
0.00% -0.05% 0.04% 2.23%
1,469,722.00 21,013,123.00 16,866,883.00 22,176,613.00
51,660,455.00 112,707,850.00
0.00% 0.00% 2.61% 1.62%
53,006,968.00 114,533,309.00
39,661,743.12 793,235.00
1000-1999
39,661,743.12
2.00%
40,454,978.12
40,454,978.12 809,100.00
2.00%
20,260,658.04 263,389.00
2000-2999 3000-3999 4000-4999 5000-5999 6000-6999 7100-7299, 7400-7499 7300-7399
20,260,658.04 31,500,667.29 13,015,843.26 15,581,372.10 174,442.00 0.00 1,482,648.95
1.30% 6.00% -38.10% -42.83% -100.00% 0.00% -7.37%
0.00 0.00
0.00% 0.00%
121,677,374.76
-7.37%
7600-7629 7630-7699
2017-18 Projection (E)
20,524,047.04 33,389,897.00 8,056,992.00 8,908,581.00
1,373,355.00
41,264,078.12 20,524,047.04 266,813.00
1.30% 5.69% 1.34% -14.36% 0.00% 0.00% 1.62%
20,790,860.04 35,288,514.00 8,164,838.00 7,629,421.00
1,395,598.00
0.00% 0.00% 112,707,850.16
1.62%
114,533,309.16
(1,062,726.01)
(0.16)
(0.16)
1,062,725.86 (0.15)
(0.15) (0.31)
(0.31) (0.47)
(2.32)
(0.31)
(0.47)
(0.15)
(0.31)
(0.47)
9710-9719 9740
0.00 2.17
9750 9760 9780 9789 9790
Page 1
Printed: 3/13/2016 10:38 AM
Sweetwater Union High San Diego County
2015-16 Second Interim General Fund Multiyear Projections Restricted
Object Codes
Projected Year Totals (Form 01I) (A)
37 68411 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.
2016-17 Projection (C)
% Change (Cols. E-C/C) (D)
2017-18 Projection (E)
Negative balance is due to rounding.
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: mypi (Rev 03/30/2015)
Page 2
Printed: 3/13/2016 10:38 AM
2015-16 Second Interim General Fund Multiyear Projections Unrestricted/Restricted
Sweetwater Union High San Diego 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 - 2015.2.0 File: mypi (Rev 06/04/2015)
Object Codes
Projected Year Totals (Form 01I) (A)
37 68411 0000000 Form MYPI
% Change (Cols. C-A/A) (B)
2016-17 Projection (C)
% Change (Cols. E-C/C) (D)
2017-18 Projection (E)
8010-8099 8100-8299 8300-8599 8600-8799
341,207,807.00 25,464,507.00 49,625,762.00 26,720,042.07
4.67% -15.16% -33.43% -7.37%
357,133,404.00 21,604,477.00 33,036,619.00 24,751,105.00
3.54% -0.05% -24.59% 1.96%
369,780,905.00 21,593,123.00 24,912,396.00 25,235,415.00
8900-8929 8930-8979 8980-8999
18,632.30 0.00 0.00 443,036,750.37
-51.70% 0.00% 0.00% -1.47%
9,000.00 0.00 0.00 436,534,605.00
0.00% 0.00% 0.00% 1.14%
9,000.00 0.00 0.00 441,530,839.00
2.00%
207,805,642.07 4,156,113.00 0.00 0.00 211,961,755.07
1.30% 7.71% 1.94% -2.43% 2.48% -4.17% 0.00%
68,584,957.04 891,605.00 0.00 0.00 69,476,562.04 107,345,059.00 17,224,601.00 29,822,976.00 46,479.00 3,203,003.00 (216,998.00)
1000-1999
2000-2999 3000-3999 4000-4999 5000-5999 6000-6999 7100-7299, 7400-7499 7300-7399
1.99%
203,744,100.07 4,074,882.00 0.00 (13,340.00) 207,805,642.07
67,711,852.04 90,912,500.64 31,210,788.71 40,200,356.09 2,342,528.91 2,250,712.00 0.00
1.29% 9.62% -45.86% -23.97% -98.06% 48.50% 0.00%
67,711,852.04 880,255.00 0.00 (7,150.00) 68,584,957.04 99,662,114.00 16,897,509.50 30,565,056.00 45,354.00 3,342,295.00 (216,992.00)
563,992.00 0.00
-42.55% 0.00%
438,936,830.46
-2.72%
203,744,100.07
7600-7629 7630-7699
323,992.00 0.00 0.00 427,009,927.61
0.00% 0.00% 2.85%
323,992.00 0.00 0.00 439,187,429.11
4,099,919.91
9,524,677.39
2,343,409.89
22,049,859.52 26,149,779.43
26,149,779.43 35,674,456.82
35,674,456.82 38,017,866.71
401,527.00 2.17
401,527.00 0.00
401,527.00 0.00
9750 9760 9780
0.00 0.00 12,580,147.00
0.00 0.00 22,462,632.00
0.00 0.00 24,440,717.00
9789 9790
13,168,105.00 (1.74)
12,810,298.00 (0.18)
13,175,623.00 (0.29)
26,149,779.43
35,674,456.82
38,017,866.71
9710-9719 9740
Page 1
Printed: 3/13/2016 10:38 AM
2015-16 Second Interim General Fund Multiyear Projections Unrestricted/Restricted
Sweetwater Union High San Diego 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
Projected Year Totals (Form 01I) (A)
9750 9789 9790
0.00 13,168,105.00 0.58
37 68411 0000000 Form MYPI
% Change (Cols. C-A/A) (B)
% Change (Cols. E-C/C) (D)
2016-17 Projection (C)
0.00 12,810,298.00 0.13
2017-18 Projection (E)
0.00 13,175,623.00 0.18
979Z
(2.32)
(0.31)
(0.47)
9750 9789 9790
0.00 0.00 0.00 13,168,103.26 3.00%
0.00 0.00 0.00 12,810,297.82 3.00%
0.00 0.00 0.00 13,175,622.71 3.00%
F. RECOMMENDED RESERVES 1. Special Education Pass-through Exclusions For districts that serve as the administrative unit (AU) of a special education local plan area (SELPA): a. Do you choose to exclude from the reserve calculation the pass-through funds distributed to SELPA members?
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
37,972.10
38,118.22
38,259.45
438,936,830.46
427,009,927.61
439,187,429.11
0.00
0.00
0.00
438,936,830.46
427,009,927.61
439,187,429.11
2. District ADA Used to determine the reserve standard percentage level on line F3d (Col. A: Form AI, Estimated P-2 ADA column, lines A6 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)
2%
e. Reserve Standard - By Percent (Line F3c times F3d)
2%
8,778,736.61
2%
8,540,198.55
8,783,748.58
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 - 2015.2.0 File: mypi (Rev 06/04/2015)
0.00
0.00
0.00
8,778,736.61
8,540,198.55
8,783,748.58
YES
Page 2
YES
YES
Printed: 3/13/2016 10:38 AM
Sweetwater Union High San Diego County
Second Interim 2015-16 Projected Year Totals No Child Left Behind Maintenance of Effort Expenditures
37 68411 0000000 Form NCMOE
2015-16 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
438,937,955.46
B. Less all federal expenditures not allowed for MOE (Resources 3000-5999, except 3385)
All
All
1000-7999
25,478,445.01
All All except 7100-7199
5000-5999 All except 5000-5999
1000-7999
310,927.00
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
563,992.00
6.
All Other Financing Uses
All
7699 7651
7.
Nonagency
7100-7199
9100 9200 All except 5000-5999, 9000-9999
1000-7999
8.
Tuition (Revenue, in lieu of expenditures, to approximate costs of services for which tuition is received) All
All
8710
9.
Supplemental expenditures made as a result of a Presidentially declared disaster
204,140.00
0.00
Manually entered. Must not include expenditures in lines B, C1-C8, D1, or D2.
5,672,299.91 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 - 2015.2.0 File: ncmoe (Rev 03/18/2015)
2,250,712.00
0.00
10. Total state and local expenditures not allowed for MOE calculation (Sum lines C1 through C9)
2.
2,342,528.91
All
minus 8000-8699
0.00
Manually entered. Must not include expenditures in lines A or D1.
407,787,210.54
Page 1
Printed: 3/13/2016 10:38 AM
Sweetwater Union High San Diego County
Second Interim 2015-16 Projected Year Totals No Child Left Behind Maintenance of Effort Expenditures
37 68411 0000000 Form NCMOE 2015-16 Annual ADA/ Exps. Per ADA
Section II - Expenditures Per ADA A. Average Daily Attendance (Form AI, Column C, sum of lines A6 and C9)*
37,972.10 10,739.13
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
358,755,966.06
9,458.02
0.00
0.00
358,755,966.06
9,458.02
B. Required effort (Line A.2 times 90%)
322,880,369.45
8,512.22
C. Current year expenditures (Line I.E and Line II.B)
407,787,210.54
10,739.13
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 NCLB covered programs in FY 2017-18 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 - 2015.2.0 File: ncmoe (Rev 03/18/2015)
Page 2
Printed: 3/13/2016 10:38 AM
Sweetwater Union High San Diego County
Second Interim 2015-16 Projected Year Totals No Child Left Behind Maintenance of Effort Expenditures
37 68411 0000000 Form NCMOE
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 - 2015.2.0 File: ncmoe (Rev 03/18/2015)
Expenditures Per ADA
0.00
Page 3
0.00
Printed: 3/13/2016 10:38 AM
Second Interim 2015-16 Projected Year Totals SUMMARY OF INTERFUND ACTIVITIES FOR ALL FUNDS
Sweetwater Union High San Diego 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
(172,329.00)
37 68411 0000000 Form SIAI
Indirect Costs - Interfund Transfers In Transfers Out 7350 7350 0.00
0.00
0.00
0.00
0.00
0.00
79,671.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
70,187.97
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Interfund Transfers In 8900-8929
Interfund Transfers Out 7600-7629
18,632.30
563,992.00
0.00
0.00
563,992.00
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
Due From Other Funds 9310
Due To Other Funds 9610
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
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
40I SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS
Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
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
4,873.48
0.00
0.00
0.00
0.00
0.00
8,300.00
0.00
350.00
0.00
8,945.78
0.00
0.00
0.00
0.00
9,345.30
0.00
9,287.00
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
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 - 2015.2.0 File: siai (Rev 04/10/2013)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Page 1 of 2
0.00
0.00
0.00
Printed: 3/13/2016 10:39 AM
Second Interim 2015-16 Projected Year Totals SUMMARY OF INTERFUND ACTIVITIES FOR ALL FUNDS
Sweetwater Union High San Diego 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 - 2015.2.0 File: siai (Rev 04/10/2013)
Direct Costs - Interfund Transfers In Transfers Out 5750 5750 0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
37 68411 0000000 Form SIAI
Indirect Costs - Interfund Transfers In Transfers Out 7350 7350 0.00
0.00
Interfund Transfers In 8900-8929
Interfund Transfers Out 7600-7629
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Due From Other Funds 9310
Due To Other Funds 9610
0.00 0.00
0.00 0.00
172,328.23
(172,329.00)
0.00
Page 2 of 2
0.00
582,624.30
582,624.30
Printed: 3/13/2016 10:40 AM
2015-16 Second Interim General Fund School District Criteria and Standards Review
Sweetwater Union High San Diego County
37 68411 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 first interim projections. District's ADA Standard Percentage Range:
-2.0% to +2.0%
1A. Calculating the District's ADA Variances DATA ENTRY: First Interim data that exist will be extracted into the first column, otherwise, enter data for all fiscal years. Second Interim Projected Year Totals data that exist for the current year will be extracted; otherwise, enter data for all fiscal years. Estimated Funded ADA
Fiscal Year Current Year (2015-16) 1st Subsequent Year (2016-17) 2nd Subsequent Year (2017-18)
First Interim Projected Year Totals (Form 01CSI, Item 1A) 37,987.40 38,362.15 38,989.95
Second Interim Projected Year Totals (Form AI, Lines A6 and C9) 37,972.10 38,118.22 38,259.45
Percent Change 0.0% -0.6% -1.9%
Status Met Met Met
1B. Comparison of District ADA to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1a.
STANDARD MET - Funded ADA has not changed since first interim projections by more than two percent in any of the current year or two subsequent fiscal years.
Explanation: (required if NOT met)
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: csi (Rev 06/09/2015)
Page 1 of 26
Printed: 3/14/2016 9:30 AM
2015-16 Second Interim General Fund School District Criteria and Standards Review
Sweetwater Union High San Diego County
2.
37 68411 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 first interim projections. District's Enrollment Standard Percentage Range:
-2.0% to +2.0%
2A. Calculating the District's Enrollment Variances DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column for all fiscal years. Enter data in the second column for all fiscal years.
Fiscal Year Current Year (2015-16) 1st Subsequent Year (2016-17) 2nd Subsequent Year (2017-18)
Enrollment First Interim (Form 01CSI, Item 2A) 40,054 40,449 41,112
Second Interim CBEDS/Projected 40,041 40,195 40,344
Percent Change 0.0% -0.6% -1.9%
Status Met Met Met
2B. Comparison of District Enrollment to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1a.
STANDARD MET - Enrollment projections have not changed since first interim projections by more than two percent for the current year and two subsequent fiscal years.
Explanation: (required if NOT met)
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: csi (Rev 06/09/2015)
Page 2 of 26
Printed: 3/14/2016 9:30 AM
2015-16 Second Interim General Fund School District Criteria and Standards Review
Sweetwater Union High San Diego County
3.
37 68411 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. First Interim data that exist will be extracted into the Enrollment column; otherwise, enter Enrollment data for all fiscal years. P-2 ADA Unaudited Actuals (Form A, Lines 3, 6, and 26) (Form A, Lines A6 and C4) (Form A, Lines A6 and C9) 38,265 38,205 38,040
Fiscal Year Third Prior Year (2012-13) Second Prior Year (2013-14) First Prior Year (2014-15)
Enrollment CBEDS Actual (Form 01CSI, Item 3A) 40,504 40,217 40,147 Historical Average Ratio:
District's ADA to Enrollment Standard (historical average ratio plus 0.5%):
Historical Ratio of ADA to Enrollment 94.5% 95.0% 94.8% 94.8% 95.3%
3B. Calculating the District's Projected Ratio of ADA to Enrollment DATA ENTRY: Estimated P-2 ADA data that exist will be extracted into the first column for the Current Year; otherwise, enter data in the first column for all fiscal years. All other data are extracted. Estimated P-2 ADA Fiscal Year Current Year (2015-16) 1st Subsequent Year (2016-17) 2nd Subsequent Year (2017-18)
(Form AI, Lines A6 and C9) 37,972 38,118 38,259
Enrollment CBEDS/Projected (Criterion 2, Item 2A) 40,041 40,195 40,344
Ratio of ADA to Enrollment 94.8% 94.8% 94.8%
Status Met Met 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 MET - Projected P-2 ADA to enrollment ratio has not exceeded the standard for the current year and two subsequent fiscal years.
Explanation: (required if NOT met)
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: csi (Rev 06/09/2015)
Page 3 of 26
Printed: 3/14/2016 9:30 AM
2015-16 Second Interim General Fund School District Criteria and Standards Review
Sweetwater Union High San Diego County
4.
37 68411 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 first interim projections. District's LCFF Revenue Standard Percentage Range:
-2.0% to +2.0%
4A. Calculating the District's Projected Change in LCFF Revenue DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column. In the Second Interim column, Current Year data are extracted; enter data for the two subsequent years.
Fiscal Year Current Year (2015-16) 1st Subsequent Year (2016-17) 2nd Subsequent Year (2017-18)
LCFF Revenue (Fund 01, Objects 8011, 8012, 8020-8089) First Interim Second Interim (Form 01CSI, Item 4A) Projected Year Totals 342,719,929.00 343,177,693.00 355,918,542.00 359,099,637.00 373,102,922.00 371,740,553.00
Percent Change 0.1% 0.9% -0.4%
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 first interim projections by more than two percent for the current year and two subsequent fiscal years.
Explanation: (required if NOT met)
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: csi (Rev 06/09/2015)
Page 4 of 26
Printed: 3/14/2016 9:30 AM
2015-16 Second Interim General Fund School District Criteria and Standards Review
Sweetwater Union High San Diego County
5.
37 68411 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. It is likely that for many districts the 2014-15 and 2015-16 change from the historical average ratio will exceed the standard because certain revenues that were restricted prior to the LCFF are now unrestricted within the LCFF.
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) 201,317,832.57 229,665,267.93 215,585,487.97 247,590,140.97 240,450,294.72 266,280,606.59 Historical Average Ratio:
Fiscal Year Third Prior Year (2012-13) Second Prior Year (2013-14) First Prior Year (2014-15)
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 87.7% 87.1% 90.3% 88.4%
Current Year (2015-16)
1st Subsequent Year (2016-17)
2nd Subsequent Year (2017-18)
2.0%
2.0%
2.0%
85.4% to 91.4%
85.4% to 91.4%
85.4% to 91.4%
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.
Fiscal Year Current Year (2015-16) 1st Subsequent Year (2016-17) 2nd Subsequent Year (2017-18)
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) 270,945,384.30 316,695,463.70 281,683,790.95 313,978,085.45 291,439,923.95 324,330,127.95
Ratio of Unrestricted Salaries and Benefits to Total Unrestricted Expenditures 85.6% 89.7% 89.9%
Status 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 MET - Ratio of total unrestricted salaries and benefits to total unrestricted expenditures has met the standard for the current year and two subsequent fiscal years.
Explanation: (required if NOT met)
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2015-16 Second Interim General Fund School District Criteria and Standards Review
Sweetwater Union High San Diego County
6.
37 68411 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 first interim projections. Changes that exceed five percent in any major object category must be explained. District's Other Revenues and Expenditures Standard Percentage Range:
-5.0% to +5.0%
District's Other Revenues and Expenditures Explanation Percentage Range:
-5.0% to +5.0%
6A. Calculating the District's Change by Major Object Category and Comparison to the Explanation Percentage Range DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column. Second Interim data for the Current Year are extracted. If Second Interim Form 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. First Interim Projected Year Totals (Form 01CSI, Item 6A)
Object Range / Fiscal Year
Second Interim Projected Year Totals (Fund 01) (Form MYPI)
Federal Revenue (Fund 01, Objects 8100-8299) (Form MYPI, Line A2) Current Year (2015-16) 25,333,546.00 1st Subsequent Year (2016-17) 22,522,309.00 2nd Subsequent Year (2017-18) 22,510,460.00
Percent Change
Change Is Outside Explanation Range
25,464,507.00 21,604,477.00 21,593,123.00
0.5% -4.1% -4.1%
No No No
49,625,762.00 33,036,619.00 24,912,396.00
-19.0% -19.2% -38.8%
Yes Yes Yes
Explanation: (required if Yes)
Other State Revenue (Fund 01, Objects 8300-8599) (Form MYPI, Line A3) Current Year (2015-16) 61,273,936.00 1st Subsequent Year (2016-17) 40,888,214.00 2nd Subsequent Year (2017-18) 40,676,532.00 Explanation: (required if Yes)
Reclassify revenue for Adult Ed Block Grant to Fund 11-Adult Education Fund due to new Consortium funding model; reduced one time funds; out years do not include carryover
Other Local Revenue (Fund 01, Objects 8600-8799) (Form MYPI, Line A4) Current Year (2015-16) 25,218,894.07 1st Subsequent Year (2016-17) 24,933,787.00 2nd Subsequent Year (2017-18) 25,423,137.00
26,720,042.07 24,751,105.00 25,235,415.00
6.0% -0.7% -0.7%
Yes No No
31,210,788.71 16,897,509.50 17,224,601.00
-3.7% -20.5% -20.1%
No Yes Yes
Services and Other Operating Expenditures (Fund 01, Objects 5000-5999) (Form MYPI, Line B5) Current Year (2015-16) 39,128,669.50 40,200,356.09 1st Subsequent Year (2016-17) 32,558,993.00 30,565,056.00 2nd Subsequent Year (2017-18) 31,866,363.00 29,822,976.00
2.7% -6.1% -6.4%
No Yes Yes
Explanation: (required if Yes)
New funds received; out years do not include carryover
Books and Supplies (Fund 01, Objects 4000-4999) (Form MYPI, Line B4) Current Year (2015-16) 32,400,285.76 1st Subsequent Year (2016-17) 21,251,652.00 2nd Subsequent Year (2017-18) 21,564,798.00 Explanation: (required if Yes)
Explanation: (required if Yes)
Reduced one-time funds; out years do not inclue carryover
Reduced one-time funds; out years do not inclue carryover
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2015-16 Second Interim General Fund School District Criteria and Standards Review
Sweetwater Union High San Diego County
37 68411 0000000 Form 01CSI
6B. Calculating the District's Change in Total Operating Revenues and Expenditures DATA ENTRY: All data are extracted or calculated. First Interim Projected Year Totals
Object Range / Fiscal Year
Second Interim Projected Year Totals
Percent Change
Status
101,810,311.07 79,392,201.00 71,740,934.00
-9.0% -10.1% -19.0%
Not Met Not Met Not Met
Total Books and Supplies, and Services and Other Operating Expenditures (Section 6A) Current Year (2015-16) 71,528,955.26 71,411,144.80 1st Subsequent Year (2016-17) 53,810,645.00 47,462,565.50 2nd Subsequent Year (2017-18) 53,431,161.00 47,047,577.00
-0.2% -11.8% -11.9%
Met Not Met Not Met
Total Federal, Other State, and Other Local Revenue (Section 6A) Current Year (2015-16) 111,826,376.07 1st Subsequent Year (2016-17) 88,344,310.00 2nd Subsequent Year (2017-18) 88,610,129.00
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 first interim projections 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.
Explanation: Other State Revenue (linked from 6A if NOT met)
Reclassify revenue for Adult Ed Block Grant to Fund 11-Adult Education Fund due to new Consortium funding model; reduced one time funds; out years do not include carryover
Explanation: Other Local Revenue (linked from 6A if NOT met)
New funds received; out years do not include carryover
STANDARD NOT MET - One or more total operating expenditures have changed since first interim projections by more than the standard in one or more of the current year or 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)
Reduced one-time funds; out years do not inclue carryover
Explanation: Services and Other Exps (linked from 6A if NOT met)
Reduced one-time funds; out years do not inclue carryover
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Sweetwater Union High San Diego County
7.
37 68411 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 2015-16 and 2016-17 - Ongoing and Major Maintenance/Restricted Maintenance Account (OMMA/RMA) NOTE: AB 104 (Chapter 13, Statutes of 2015) requires the district to deposit into the account, for the 2015-16 and 2016-17 fiscal years, a minimum amount that is the lesser of 3% of 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. DATA ENTRY: For the Required Minimum Contribution, enter the lesser of 3% of the total general fund expenditures and other financing uses for the current year or the amount that the district deposited into the account for the 2014-15 fiscal year. If EC 17070.75(e)(1) and (e)(2) apply, input 3%. First Interim data that exists will be extracted; otherwise, enter First Interim data into lines 1 and 2. All other data are extracted.
Required Minimum Contribution 1.
OMMA/RMA Contribution
7,618,634.00
2.
First Interim Contribution (information only) (Form 01CSI, First Interim, Criterion 7, Line 1)
Second Interim Contribution Projected Year Totals (Fund 01, Resource 8150, Objects 8900-8999) 9,283,290.00
Status Met
9,701,752.00
If status is not met, enter an X in the box that best describes why the minimum required contribution was not made: Not applicable (district does not participate in the Leroy F. Greene School Facilities Act of 1998) 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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2015-16 Second Interim General Fund School District Criteria and Standards Review
Sweetwater Union High San Diego County
8.
37 68411 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 (2015-16)
1st Subsequent Year (2016-17)
2nd Subsequent Year (2017-18)
District's Available Reserve Percentages (Criterion 10C, Line 9)
3.0%
3.0%
3.0%
District's Deficit Spending Standard Percentage Levels (one-third of available reserve percentage):
1.0%
1.0%
1.0%
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.
Fiscal Year Current Year (2015-16) 1st Subsequent Year (2016-17) 2nd Subsequent Year (2017-18)
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) 5,162,645.92 317,259,455.70 9,524,677.55 314,302,077.45 2,343,410.05 324,654,119.95
Deficit Spending Level (If Net Change in Unrestricted Fund Balance is negative, else N/A) N/A N/A N/A
Status Met Met Met
8C. Comparison of District Deficit Spending to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1a.
STANDARD MET - Unrestricted deficit spending, if any, has not exceeded the standard percentage level in any of the current year or two subsequent fiscal years.
Explanation: (required if NOT met)
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Sweetwater Union High San Diego County
9.
37 68411 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.
Ending Fund Balance General Fund Projected Year Totals (Form 01I, Line F2 ) (Form MYPI, Line D2) 26,149,779.43 35,674,456.82 38,017,866.71
Fiscal Year Current Year (2015-16) 1st Subsequent Year (2016-17) 2nd Subsequent Year (2017-18)
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. Ending Cash Balance General Fund (Form CASH, Line F, June Column) 23,581,982.00
Fiscal Year Current Year (2015-16)
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)
Cash form to be sent separately.
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2015-16 Second Interim General Fund School District Criteria and Standards Review
Sweetwater Union High San Diego County
10.
37 68411 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. Enter district and charter school ADA corresponding to financial data reported in the General Fund, only, for the two subsequent years. Percentage Level
5% or $65,000 (greater of) 4% or $65,000 (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 (Form A, lines A6 and C4):
District's Reserve Standard Percentage Level:
Current Year (2015-16)
1st Subsequent Year (2016-17)
2nd Subsequent Year (2017-18)
37,972
38,118
38,259
2%
2%
2%
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):
b. Special Education Pass-through Funds (Fund 10, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223)
Current Year Projected Year Totals (2015-16)
No
1st Subsequent Year (2016-17)
0.00
2nd Subsequent Year (2017-18)
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.
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 ($65,000 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 - 2015.2.0 File: csi (Rev 06/09/2015)
Current Year Projected Year Totals (2015-16)
1st Subsequent Year (2016-17)
2nd Subsequent Year (2017-18)
438,936,830.46
427,009,927.61
439,187,429.11
0.00
0.00
0.00
427,009,927.61
439,187,429.11 2%
8,778,736.61
8,540,198.55
8,783,748.58
0.00
0.00
0.00
8,778,736.61
8,540,198.55
8,783,748.58
438,936,830.46 2%
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Sweetwater Union High San Diego County
2015-16 Second Interim General Fund School District Criteria and Standards Review
37 68411 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 (2015-16)
1st Subsequent Year (2016-17)
2nd Subsequent Year (2017-18)
0.00 13,168,105.00
12,810,298.00
13,175,623.00
0.58
0.13
0.18
(2.32)
(0.31)
(0.47)
0.00 0.00 0.00 13,168,103.26 3.00%
12,810,297.82 3.00%
8,778,736.61 Met
3.00% 8,540,198.55
Met
13,175,622.71
8,783,748.58 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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2015-16 Second Interim General Fund School District Criteria and Standards Review
Sweetwater Union High San Diego County
37 68411 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.
Does your district have any known or contingent liabilities (e.g., financial or program audits, litigation, state compliance reviews) that have occurred since first interim projections that may impact the budget?
1b.
If Yes, identify the liabilities and how they may impact the budget:
No
S2. Use of One-time Revenues for Ongoing Expenditures 1a.
Does your district have ongoing general fund expenditures funded with one-time revenues that have changed since first interim projections by more than five percent?
1b.
If Yes, identify the expenditures and explain how the one-time resources will be replaced to continue funding the ongoing expenditures in the following fiscal years:
No
S3. Temporary Interfund Borrowings 1a.
1b.
Does your district have projected temporary borrowings between funds? (Refer to Education Code Section 42603)
Yes
If Yes, identify the interfund borrowings: The district is anticipating borrowing for fund 13 from fund 49.
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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2015-16 Second Interim General Fund School District Criteria and Standards Review
Sweetwater Union High San Diego County
37 68411 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 first interim projections. Identify projected transfers to or from the general fund to cover operating deficits in either the general fund or any other fund for the current fiscal year and two subsequent fiscal years. Provide an explanation if transfers have changed by more than $20,000 and more than five percent since first interim projections. Identify capital project cost overruns that have occurred since first interim projections that may impact the general fund budget. -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: First Interim data that exist will be extracted; otherwise, enter data into the first column. For Contributions, the Second Interim's Current Year data will be extracted. Enter Second Interim Contributions for the 1st and 2nd Subsequent Years. For Transfers In and Transfers Out, if Form MYP exists, the data will be extracted into the Second Interim column for 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.
Description / Fiscal Year
First Interim (Form 01CSI, Item S5A)
Contributions, Unrestricted General Fund (Fund 01, Resources 0000-1999, Object 8980) Current Year (2015-16) 1st Subsequent Year (2016-17) 2nd Subsequent Year (2017-18)
Second Interim Projected Year Totals
Percent Change
Amount of Change
Status
1a.
1b. Transfers In, General Fund * Current Year (2015-16) 1st Subsequent Year (2016-17) 2nd Subsequent Year (2017-18) 1c. Transfers Out, General Fund * Current Year (2015-16) 1st Subsequent Year (2016-17) 2nd Subsequent Year (2017-18) 1d.
(53,126,430.75) (54,315,917.00) (55,737,461.00)
(50,851,500.75) (53,807,504.00) (55,227,831.00)
-4.3% -0.9% -0.9%
9,287.00 9,000.00 9,000.00
18,632.30 9,000.00 9,000.00
100.6% 0.0% 0.0%
12,213,992.00 12,213,992.00 12,213,992.00
563,992.00 323,992.00 323,992.00
-95.4% -97.3% -97.3%
(2,274,930.00) (508,413.00) (509,630.00)
9,345.30 0.00 0.00
(11,650,000.00) (11,890,000.00) (11,890,000.00)
Met Met Met
Met Met Met
Not Met Not Met Not Met
Capital Project Cost Overruns Have capital project cost overruns occurred since first interim projections 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.
MET - Projected contributions have not changed since first interim projections by more than the standard for the current year and two subsequent fiscal years.
Explanation: (required if NOT met)
1b.
MET - Projected transfers in have not changed since first interim projections by more than the standard for the current year and two subsequent fiscal years.
Explanation: (required if NOT met)
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2015-16 Second Interim General Fund School District Criteria and Standards Review
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1c.
NOT MET - The projected transfers out of the general fund have changed since first interim projections 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.
37 68411 0000000 Form 01CSI
Reclassify revenue for Adult Ed Block Grant to Fund 11 Adult Education Fund due to new consortium funding model.
NO - There have been no capital project cost overruns occurring since first interim projections that may impact the general fund operational budget.
Project Information: (required if YES)
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37 68411 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 First Interim data exist (Form 01CSI, Item S6A), long-term commitment data will be extracted and it will only be necessary to click the appropriate button for Item 1b. Extracted data may be overwritten to update long-term commitment data in Item 2, as applicable. If no First Interim data exist, click the appropriate buttons for items 1a and 1b, and enter 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 first interim projections?
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
# of Years SACS Fund and Object Codes Used For: Remaining Funding Sources (Revenues) Debt Service (Expenditures) 5 01-8900 01-7400 10 01-8971 01-7400 33 21-8951 51-7400 5 01-3903-3904
Principal Balance as of July 1, 2015 3,787,024 8,515,000 333,983,130 2,006,883
Other Long-term Commitments (do not include OPEB): CFDs (Mello Roos) DRB (L-Street)
17 20
49-8971 40
49-7400 40-7400
139,385,000 33,650,000
TOTAL:
Type of Commitment (continued) Capital Leases Certificates of Participation General Obligation Bonds Supp Early Retirement Program State School Building Loans Compensated Absences
521,327,037 Prior Year (2014-15) Annual Payment (P & I) 3,471,225 397,975 20,910,900 725,451
Current Year (2015-16) Annual Payment (P & I) 1,646,372 395,956 25,588,625 713,428
1st Subsequent Year (2016-17) Annual Payment (P & I) 1,503,417 398,499 26,237,542 713,428
2nd Subsequent Year (2017-18) Annual Payment (P & I) 204,302 396,125 26,755,049 713,428
14,735,861 46,745
14,457,984
15,514,711
15,134,891
Other Long-term Commitments (continued): CFDs (Mello Roos) DRB (L-Street)
Total Annual Payments: 40,288,157 Has total annual payment increased over prior year (2014-15)?
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: csi (Rev 06/09/2015)
Yes
42,802,365
Page 16 of 26
Yes
44,367,597
Yes
43,203,795
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2015-16 Second Interim General Fund School District Criteria and Standards Review
Sweetwater Union High San Diego County
37 68411 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 General Obligation Bonds payments will be funded from the Bond Interest and Redemption Fund.
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)
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: csi (Rev 06/09/2015)
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Sweetwater Union High San Diego County
2015-16 Second Interim General Fund School District Criteria and Standards Review
37 68411 0000000 Form 01CSI
S7. Unfunded Liabilities Identify any changes in estimates for unfunded liabilities since first interim projections, and indicate whether the changes are the result of a new actuarial valuation.
S7A. Identification of the District's Estimated Unfunded Liability for Postemployment Benefits Other Than Pensions (OPEB) DATA ENTRY: Click the appropriate button(s) for items 1a-1c, as applicable. First Interim data that exist (Form 01CSI, Item S7A) will be extracted; otherwise, enter First Interim and Second Interim data in items 2-4. 1.
a. Does your district provide postemployment benefits other than pensions (OPEB)? (If No, skip items 1b-4)
Yes
b. If Yes to Item 1a, have there been changes since first interim in OPEB liabilities? No c. If Yes to Item 1a, have there been changes since first interim in OPEB contributions?
2.
OPEB Liabilities a. OPEB actuarial accrued liability (AAL) b. OPEB unfunded actuarial accrued liability (UAAL)
No First Interim (Form 01CSI, Item S7A) 62,530,157.00 62,530,157.00
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 (2015-16) 1st Subsequent Year (2016-17) 2nd Subsequent Year (2017-18)
Actuarial
c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount) Current Year (2015-16) 1st Subsequent Year (2016-17) 2nd Subsequent Year (2017-18) d. Number of retirees receiving OPEB benefits Current Year (2015-16) 1st Subsequent Year (2016-17) 2nd Subsequent Year (2017-18)
4.
Actuarial Jul 01, 2014
First Interim (Form 01CSI, Item S7A) 8,153,227.00 8,321,232.00 8,321,232.00
b. OPEB amount contributed (for this purpose, include premiums paid to a self-insurance fund) (Funds 01-70, objects 3701-3752) Current Year (2015-16) 1st Subsequent Year (2016-17) 2nd Subsequent Year (2017-18)
Second Interim 62,530,157.00 62,530,157.00
Second Interim 8,153,227.00 8,321,232.00 8,321,232.00
0.00 0.00 0.00
0.00 0.00 0.00
1,694,682.00 1,694,682.00 1,694,682.00
1,694,682.00 1,694,682.00 1,694,682.00
291 291 291
291 291 291
Comments:
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: csi (Rev 06/09/2015)
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Sweetwater Union High San Diego County
2015-16 Second Interim General Fund School District Criteria and Standards Review
37 68411 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. First Interim data that exist (Form 01CSI, Item S7B) will be extracted; otherwise, enter First Interim and Second 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 first interim in self-insurance liabilities? n/a c. If Yes to item 1a, have there been changes since first interim in self-insurance contributions? n/a
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 (2015-16) 1st Subsequent Year (2016-17) 2nd Subsequent Year (2017-18)
First Interim (Form 01CSI, Item S7B)
Second Interim
First Interim (Form 01CSI, Item S7B)
Second Interim
b. Amount contributed (funded) for self-insurance programs Current Year (2015-16) 1st Subsequent Year (2016-17) 2nd Subsequent Year (2017-18) 4.
Comments:
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: csi (Rev 06/09/2015)
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2015-16 Second Interim General Fund School District Criteria and Standards Review
Sweetwater Union High San Diego County
37 68411 0000000 Form 01CSI
S8. Status of Labor Agreements Analyze the status of employee labor agreements. Identify new labor agreements that have been ratified since first interim projections, as well as new commitments provided as 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 first interim projections? If Yes, complete number of FTEs, then skip to section S8B.
Yes
If No, continue with section S8A. Certificated (Non-management) Salary and Benefit Negotiations Prior Year (2nd Interim) (2014-15) Number of certificated (non-management) fulltime-equivalent (FTE) positions 1a.
Current Year (2015-16)
1,836.0
1st Subsequent Year (2016-17) 1,902.8
Have any salary and benefit negotiations been settled since first interim projections?
2nd Subsequent Year (2017-18) 1,902.8
1,902.8
n/a
If Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3. If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5. If No, complete questions 6 and 7. 1b.
Are any salary and benefit negotiations still unsettled? If Yes, complete questions 6 and 7.
No
Negotiations Settled Since First Interim Projections 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 (2015-16)
1st Subsequent Year (2016-17)
2nd Subsequent Year (2017-18)
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:
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: csi (Rev 06/09/2015)
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Sweetwater Union High San Diego County
2015-16 Second Interim General Fund School District Criteria and Standards Review
37 68411 0000000 Form 01CSI
Negotiations Not Settled 6. Cost of a one percent increase in salary and statutory benefits
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
Current Year (2015-16)
1st Subsequent Year (2016-17)
2nd Subsequent Year (2017-18)
Current Year (2015-16)
1st Subsequent Year (2016-17)
2nd Subsequent Year (2017-18)
Current Year (2015-16)
1st Subsequent Year (2016-17)
2nd Subsequent Year (2017-18)
Current Year (2015-16)
1st Subsequent Year (2016-17)
2nd Subsequent Year (2017-18)
Certificated (Non-management) Prior Year Settlements Negotiated Since First Interim Projections Are any new costs negotiated since first interim projections 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?
Certificated (Non-management) - Other List other significant contract changes that have occurred since first interim projections and the cost impact of each change (i.e., class size, hours of employment, leave of absence, bonuses, etc.):
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: csi (Rev 06/09/2015)
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2015-16 Second Interim General Fund School District Criteria and Standards Review
Sweetwater Union High San Diego County
37 68411 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 first interim projections? 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) (2014-15) Number of classified (non-management) FTE positions 1a.
Yes
Current Year (2015-16)
1,012.3
1st Subsequent Year (2016-17) 1,037.5
2nd Subsequent Year (2017-18) 1,037.5
1,037.5
Have any salary and benefit negotiations been settled since first interim projections? n/a If Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3. If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5. If No, complete questions 6 and 7.
1b.
Are any salary and benefit negotiations still unsettled? If Yes, complete questions 6 and 7.
No
Negotiations Settled Since First Interim Projections 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 (2015-16)
1st Subsequent Year (2016-17)
2nd Subsequent Year (2017-18)
1st Subsequent Year (2016-17)
2nd Subsequent Year (2017-18)
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.
7.
Cost of a one percent increase in salary and statutory benefits
Amount included for any tentative salary schedule increases
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: csi (Rev 06/09/2015)
Current Year (2015-16)
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Sweetwater Union High San Diego County
2015-16 Second 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
37 68411 0000000 Form 01CSI
Current Year (2015-16)
1st Subsequent Year (2016-17)
2nd Subsequent Year (2017-18)
Current Year (2015-16)
1st Subsequent Year (2016-17)
2nd Subsequent Year (2017-18)
Current Year (2015-16)
1st Subsequent Year (2016-17)
2nd Subsequent Year (2017-18)
Classified (Non-management) Prior Year Settlements Negotiated Since First Interim Are any new costs negotiated since first interim 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?
Classified (Non-management) - Other List other significant contract changes that have occurred since first interim and the cost impact of each (i.e., hours of employment, leave of absence, bonuses, etc.):
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: csi (Rev 06/09/2015)
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2015-16 Second Interim General Fund School District Criteria and Standards Review
Sweetwater Union High San Diego County
37 68411 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 first interim projections? Yes If Yes or n/a, complete number of FTEs, then skip to S9. If No, continue with section S8C. Management/Supervisor/Confidential Salary and Benefit Negotiations Prior Year (2nd Interim) (2014-15) Number of management, supervisor, and confidential FTE positions 1a.
Current Year (2015-16)
200.8
1st Subsequent Year (2016-17) 225.7
Have any salary and benefit negotiations been settled since first interim projections? If Yes, complete question 2.
2nd Subsequent Year (2017-18) 225.7
225.7
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 First Interim Projections 2. Salary settlement:
No
Current Year (2015-16)
1st Subsequent Year (2016-17)
2nd Subsequent Year (2017-18)
Current Year (2015-16)
1st Subsequent Year (2016-17)
2nd Subsequent Year (2017-18)
Current Year (2015-16)
1st Subsequent Year (2016-17)
2nd Subsequent Year (2017-18)
Current Year (2015-16)
1st Subsequent Year (2016-17)
2nd Subsequent Year (2017-18)
Current Year (2015-16)
1st Subsequent Year (2016-17)
2nd Subsequent Year (2017-18)
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
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: csi (Rev 06/09/2015)
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Sweetwater Union High San Diego County
2015-16 Second Interim General Fund School District Criteria and Standards Review
37 68411 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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Sweetwater Union High San Diego County
2015-16 Second Interim General Fund School District Criteria and Standards Review
37 68411 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.
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)
A2.
Is the system of personnel position control independent from the payroll system?
A3.
Is enrollment decreasing in both the prior and current fiscal years?
A4.
Are new charter schools operating in district boundaries that impact the district's enrollment, either in the prior or current fiscal year?
A5.
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?
A6.
Does the district provide uncapped (100% employer paid) health benefits for current or retired employees?
A7.
Is the district's financial system independent of the county office system?
A8.
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
A9.
Have there been personnel changes in the superintendent or chief business official positions within the last 12 months?
Yes
No
Yes
No
No
No
No
Yes
When providing comments for additional fiscal indicators, please include the item number applicable to each comment. Comments: (optional)
End of School District Second Interim Criteria and Standards Review
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Criteria and Standards Purpose: Criteria and Standards are used by local educational agencies in the development of annual budgets and the management of subsequent expenditures from that budget. In addition, the criteria and standards are used in monitoring the fiscal stability of local educational agencies. Compare and review the following: (1) Average daily attendance. (2) Revenues and expenditures. (3) Reserves and fund balance. (4) Multiyear commitments, including cost-of-living adjustments. Including financial health indicators to provide a comprehensive review and assessment of the financial condition of district and to help identify developing financial problems before the problems become severe. The indicators include the following: (A) Increasing or decreasing balances available for general purposes and general purpose reserve size relative to the standard for the district. (B) Long-term commitments for rates of increase in significant cost centers that are more or less than current revenue growth rate projections, including the projected cost change of the workforce taking into account the progression of newer hires and existing staff through the salary schedule and likely turnover, and all compensation for the superintendent of the school district and executive positions reporting directly to the superintendent of the school district. (C) Use of one-time revenues for ongoing costs. (D) Use of ongoing revenues for one-time costs. (E) Appropriate recognition and amortization of future commitments including any including any district-created benefit program. (F) Facilities maintenance funding adequate to preserve functionality of facilities for their normal life.
