LIVE OAK CHARTER SCHOOL

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LIVE OAK CHARTER SCHOOL

100 Gnoss Concourse Petaluma, CA 94952 • (707) 762-9020

Minutes for Finance Committee Meeting of the Board of Directors Live Oak Charter School, Executive Director’s Office

Thursday March 7, 2019, 6:15 PM

Present: Josh Kizner (JK), Board Member & Committee Chair James Jensen (JJ), Board Member & Committee Member John Gerber (JG), Committee Member

Matthew Morgan (MM), Executive Director & Committee Member

OPENING (6:15 pm)

PUBLIC COMMENT

None

OPEN SESSION (6:15pm)

A. Approve the agenda

B. The Executive Committee will consider the following for discussion

1. Monthly Financials 2. Budget Projections 3. Facilities Update

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LIVE OAK CHARTER SCHOOL

100 Gnoss Concourse Petaluma CA • 707.762.9020

1

Executive Director Report

March 14, 2019

Enrollment & Attendance

Enrollment is currently 291. We have 2 offers of enrollment pending.

Facilities

Projects are continuing on water infiltration issues. The Fairgrounds has been conducting repairs and has additional work scheduled for the spring break.

Special Projects & Reports

The charter petition has been formally received by the Petaluma City Schools Board. Live Oak will be hosting PCS staff for its annual charter review in the coming weeks. The April 9th_{PCS board meeting will be}

the public forum for discussion of the Live Oak Petition. The PCS board will likely consider adoption as its Late April/early May board meetings.

There have been 123 responses to the annual family survey. Last year we had 166 respondents.

The long term facilities committee will be meeting in the coming weeks to get updates on current

developments with the city and fairgrounds as well as discuss new site opportunities going forward. We are excited to bring together the many professionals in our community to work on this project.

Human Resources

We have hired our new music teacher, Michael Fecskes, who joined staff today for the faculty meeting and will being classes after the break. We are excited for Michael to join our team and begin program

redevelopment with staff.

Finance

The 2nd_{interim budget will be presented later in the session.}

Inter-Agency Relations

Live Oak staff met with PCS food service staff and visited a local school site that shares an example

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LIVE OAK CHARTER SCHOOL

100 Gnoss Concourse Petaluma, CA 94952•(707) 762-9020

Minutes for the Regular Meeting of the Board of Directors Live Oak Charter School Multi-purpose room

February 7, 2019

PRESENT: Sarah Grossi (SG), Chair

Josh Kizner (JK), Treasurer Cortney Calahan (CC), Secretary Erin Wrightsman (EW), Director James Jenson (JJ), Director Daniella Baker (DB), Director

Matthew Morgan (MM), Executive Director

ABSENT: Chris Fox (CF), Director

OPENING (6:35 pm)

PUBLIC COMMENT

Parent comment on Human Resource complaint.

OPEN SESSION

A. Approve the agenda with Foundation report to occur after 7:30 pm. DB moved, JJ seconded, all aye, motion passed.

B. Reports

1. Committee reports

- Executive Committee (SG) met, set agenda for this meeting - Finance Committee (JK) met, reviewed financials

- Foundation report - Jerusha Odgen reported on participation and donations; Aimee Ward reported on auction preparation

2. Executive Director Report

- Updates on: enrollment, facilities (garden grant), report cards, curriculum, human resources, finances, inter-agency relations

C. Consent agenda - EW moves to approve, DB second, all aye, motion passed.

All matters listed under Consent Agenda are considered to be routine, and all will be enacted by one motion and vote. There will be no separate discussion of these items unless a Board member requests items to be removed from the Consent Agenda for separate action.

1. Board minutes for January 17, 2019

2. Board minutes for Special Meeting January 24, 2019 3. Monthly financials for January 2019

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D. The board will consider the following for discussion and approval

1. Declaration of auditor selection for 2019-2021 fiscal year - CliftonLarsonAllen LLP - JJ moved, JK second, all aye, motion approved

2. Classified Salary Schedule - EW moved, DB seconded, all aye, motion passed.

E. The Board will consider the following for discussion 1. Food Service

- No further developments since last board meeting - Options of provider discussed

- Price comparisons discussed

- Equipment and other resources needed discussed

- Touring of local school with similar facility limitations will take place to learn more about feasibility with using PCS

2. Class Looping Policy

- Consideration of a sustainable model for looping lower grades and to help teachers gain mastery and competency in curriculum and allow for more differentiation vs expectations and visions of the Waldorf public model was discussed

- Discussion on presenting loop consideration to parent community in a forum 3. 2018-19 Parent Survey

- Currently open for parent submissions 4. Anticipated board openings for 2019/20 year

- 3 positions are up for nomination

- Letters of intent for nomination are requested by April board meeting 5. Executive Director feedback survey

- Sent to board members for review

CLOSED SESSION

Pursuant to Government Code 54956.8 Conference with Real Property Negotiator

Property: 100 Gnoss Concourse, Petaluma; Negotiating Parties: Sonoma-Marin Fair; under negotiation: price and terms

Pursuant to Government Code 54957: Public Employee Contracts

OPEN SESSION

Report on actions taken in closed session

ADJOURNMENT 10:34pm

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LIVE OAK CHARTER SCHOOL

100 Gnoss Concourse Petaluma, CA 94952 • (707) 762-9020

Minutes for the Agenda for the Special Meeting of the Board of Directors Live Oak Charter School

Handwork room February 28, 2019

6:00pm

PRESENT: Sarah Grossi (SG), Chair

Josh Kizner (JK), Treasurer Cortney Calahan (CC), Secretary Chris Fox (CF), Director

Daniella Baker (DB), Director

Matthew Morgan (MM), Executive Director

ABSENT: Erin Wrightsman (EW), Director

James Jenson (JJ), Director

OPENING - 6:04 pm

OPENING

PUBLIC COMMENT

This portion of the meeting is set aside for members of the audience to make comments or raise issues that are not specifically on the agenda. These presentations are limited to three minutes per presentation and the total time allotted to non-agenda items will not exceed fifteen minutes.

No comment

OPEN SESSION

A. Approve the agenda - JK moved, DB seconded, all aye, motion passed

B. The board will consider the following for discussion and adoption

1. Low Performing Students Block Grant Plan - JK moved, DB seconded, all aye, motion passed

ADJOURNMENT 6:11pm

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Fiscal05 Account Summary-Balance

Fiscal Year 2018/19 Balances through 02/28/2019

FD- RSRC- Y- GOAL- FUNC- OBJ T- SCH- MGMT Account

Balance Expenditure Encumbered Revised Budget Adopted Budget Description

Object 1100 - Teachers' Salar

695,895.00 710,771.00 408,714.41

62- 0000- 0- 1110- 1000- 1100- 000- 0000 Teachers' Salar,Instructi 302,056.59

25,275.00 26,569.00 16,047.07

48,823.00 32,567.00 30,183.01

769,993.00 769,907.00 .00 454,944.49 314,962.51 Total for Object 1100 and Expense accounts

Object 1130 - Teachers' Sals

6,000.00 6,000.00 5,075.00

62- 0000- 0- 1110- 1000- 1130- 000- 0000 Teachers' Sals,Instructio 925.00

6,000.00 6,000.00 .00 5,075.00 925.00

Total for Object 1130 and Expense accounts Object 1148 - Teacher Substit

11,000.00 8,500.00 7,996.25

62- 0000- 0- 1110- 1000- 1148- 000- 0000 Teacher Substit,Instructi 503.75

11,000.00 8,500.00 .00 7,996.25 503.75

Total for Object 1148 and Expense accounts Object 1300 - Cert Suprvsrs'

115,000.00 121,000.00 75,625.05

62- 0000- 0- 1110- 2700- 1300- 000- 0000 Cert Suprvsrs',School Adm 45,374.95

115,000.00 121,000.00 .00 75,625.05 45,374.95

Total for Object 1300 and Expense accounts Object 2100 - Instructional A

178,596.00 217,867.00 127,866.36

62- 0000- 0- 1110- 1000- 2100- 000- 0000 Instructional A,Instructi 90,000.64

8,190.00 18,012.00 10,303.63

62- 0000- 0- 5770- 1190- 2100- 000- 0000 Instructional A,Spec Ed-o 7,708.37

186,786.00 235,879.00 .00 138,169.99 97,709.01

Total for Object 2100 and Expense accounts Object 2148 - Instr Aides Sub

3,500.00 3,500.00 3,112.69

62- 0000- 0- 1110- 1000- 2148- 000- 0000 Instr Aides Sub,Instructi 387.31

3,500.00 3,500.00 .00 3,112.69 387.31

Total for Object 2148 and Expense accounts Object 2199 - Instr Aides Oth

9,000.00 19,917.00 17,349.28

62- 0000- 0- 1110- 1000- 2199- 000- 0000 Instr Aides Oth,Instructi 2,567.72

9,000.00 19,917.00 .00 17,349.28 2,567.72

Total for Object 2199 and Expense accounts Object 2220 - Classfd Hrly Cu

5,460.00 5,460.00 3,226.34

62- 0000- 0- 1110- 8200- 2220- 000- J ANI Classfd Hrly Cu,Operation 2,233.66

5,460.00 5,460.00 .00 3,226.34 2,233.66

Total for Object 2220 and Expense accounts Object 2300 - Classifed Direc

42,600.00 42,600.00 26,625.00

62- 0000- 0- 0000- 7300- 2300- 000- CBSC Classifed Direc,Fiscal Se 15,975.00

63,900.00 63,900.00 39,937.50

62- 0000- 0- 7110- 7300- 2300- 000- CBSC Classifed Direc,Fiscal Se 23,962.50

106,500.00 106,500.00 .00 66,562.50 39,937.50

Total for Object 2300 and Expense accounts Object 2400 - Clerical & Offi

156,964.00 172,136.00 104,595.57

62- 0000- 0- 0000- 7200- 2400- 000- 0000 Clerical & Offi,Other Gen 67,540.43

3,276.00 3,140.57

62- 0000- 0- 1110- 2700- 2400- 000- 0000 Clerical & Offi,School Ad 135.43

Selection

Generated for Kim Anderson (KANDERSON), Mar 14 2019 6:09PM

Page 1 of 13 Grouped by Account Type, Filtered by User Permissions, (Org = 12, Online/Offline = N, Period = 12, UnPosted JEs? = N, Assets and Liabilities? =

N, Restricted Accts? = Y, Obj Digits = 0, Page Break Lvl = )

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156,964.00 175,412.00 .00 107,736.14 67,675.86

Total for Object 2400 and Expense accounts Object 2499 - Clerical&office

5,000.00 62- 0000- 0- 1110- 2700- 2499- 000- 0000 Clerical&office,School Ad

5,000.00 .00 .00 .00 .00

Total for Object 2499 and Expense accounts Object 2900 - Other Classifie

273,991.00 196,827.00 138,882.31

62- 0000- 0- 1110- 1000- 2900- 000- 0000 Other Classifie,Instructi 57,944.69

5,255.00 2,992.00 1,768.26

62- 0000- 0- 1110- 2420- 2900- 000- LI BR Other Classifie,Instructi 1,223.74

20,807.00

62- 7510- 0- 1110- 1000- 2900- 000- 0000 Other Classifie,Instructi 20,807.00

43,185.00 83,340.00 49,864.23

62- 9033- 0- 8500- 5900- 2900- 000- CARE Other Classifie,Other Com 33,475.77

322,431.00 303,966.00 .00 190,514.80 113,451.20 Total for Object 2900 and Expense accounts

Object 2960 - Student Wrkrs

650.00 618.75

62- 0000- 0- 1110- 1000- 2960- 000- 0000 Student Wrkrs,Instruction 31.25

.00 650.00 .00 618.75 31.25

Total for Object 2960 and Expense accounts Object 2999 - Other Class Sal

83.00 82.50

62- 0000- 0- 5770- 1190- 2999- 000- 0000 Other Class Sal,Spec Ed-o .50

53.38-62- 0855- 0- 8500- 5900- 2999- 000- CARE Other Class Sal,Other Com 53.38

35,000.00 23,000.00 19,623.06

62- 9033- 0- 8500- 5900- 2999- 000- c ar e Other Class Sal,Other Com 3,376.94

35,000.00 23,083.00 .00 19,652.18 3,430.82

Total for Object 2999 and Expense accounts Object 3101 - Benefits - Strs

104,066.00 111,170.00 66,218.61

62- 0000- 0- 1110- 1000- 3101- 000- 0000 Benefits - Strs,Instructi 44,951.39

16,595.00 19,699.00 12,311.70

62- 0000- 0- 1110- 2700- 3101- 000- 0000 Benefits - Strs,School Ad 7,387.30

4,115.00 4,421.00 2,612.48

62- 1100- 0- 1110- 1000- 3101- 000- 0000 Benefits - Strs,Instructi 1,808.52

124,776.00 135,290.00 .00 81,142.79 54,147.21

Total for Object 3101 and Expense accounts Object 3201 - Benefits - Pers

558.00 3,250.00 1,881.75

62- 0000- 0- 1110- 1000- 3201- 000- 0000 Benefits - Pers,Instructi 1,368.25

8,816.00 9,226.00 5,451.68

9,374.00 12,476.00 .00 7,333.43 5,142.57

Total for Object 3201 and Expense accounts Object 3202 - Benefits - Pers

22,831.00 28,899.00 18,061.95

62- 0000- 0- 0000- 7200- 3202- 000- 0000 Benefits - Pers,Other Gen 10,837.05

7,694.00 7,694.00 4,809.00

62- 0000- 0- 0000- 7300- 3202- 000- CBSC Benefits - Pers,Fiscal Se 2,885.00

66,731.00 67,434.00 43,963.02

816.00 540.00 319.40

62- 0000- 0- 1110- 2420- 3202- 000- LI BR Benefits - Pers,Instructi 220.60

903.00 62- 0000- 0- 1110- 2700- 3202- 000- 0000 Benefits - Pers,School Ad

3,253.00 1,860.99

62- 0000- 0- 5770- 1190- 3202- 000- 0000 Benefits - Pers,Spec Ed-o 1,392.01

11,542.00 11,542.00 7,213.50

62- 0000- 0- 7110- 7300- 3202- 000- CBSC Benefits - Pers,Fiscal Se 4,328.50

Selection

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Object 3202 - Benefits - Pers (continued)

2,936.00

13,029.00 17,195.00 11,385.98

62- 9033- 0- 8500- 5900- 3202- 000- c ar e Benefits - Pers,Other Com 5,809.02

123,546.00 139,493.00 .00 87,613.84 51,879.16

Total for Object 3202 and Expense accounts Object 3311 - Benefits - Oasd

220.00 1,057.00 765.63

62- 0000- 0- 1110- 1000- 3311- 000- 0000 Benefits - Oasd,Instructi 291.37

3,000.00 2,946.00 1,743.80

62- 1400- 0- 1110- 1000- 3311- 000- 0000 Benefits - Oasd,Instructi 1,202.20

3,220.00 4,003.00 .00 2,509.43 1,493.57

Total for Object 3311 and Expense accounts Object 3312 - Benefits - Oasd

9,520.00 10,157.00 6,121.00

62- 0000- 0- 0000- 7200- 3312- 000- 0000 Benefits - Oasd,Other Gen 4,036.00

2,641.00 2,498.00 1,564.89

62- 0000- 0- 0000- 7300- 3312- 000- CBSC Benefits - Oasd,Fiscal Se 933.11

28,796.00 26,720.00 17,480.22

326.00 186.00 109.60

62- 0000- 0- 1110- 2420- 3312- 000- LI BR Benefits - Oasd,Instructi 76.40

310.00 203.00 194.69

62- 0000- 0- 1110- 2700- 3312- 000- 0000 Benefits - Oasd,School Ad 8.31

339.00 339.00 200.07

62- 0000- 0- 1110- 8200- 3312- 000- J ANI Benefits - Oasd,Operation 138.93

508.00 1,122.00 643.90

62- 0000- 0- 5770- 1190- 3312- 000- 0000 Benefits - Oasd,Spec Ed-o 478.10

3,962.00 3,747.00 2,347.37

62- 0000- 0- 7110- 7300- 3312- 000- CBSC Benefits - Oasd,Fiscal Se 1,399.63

1,290.00

4,811.00 6,296.00 4,016.02

62- 9033- 0- 8500- 5900- 3312- 000- c ar e Benefits - Oasd,Other Com 2,279.98

51,213.00 52,558.00 .00 32,677.76 19,880.24

Total for Object 3312 and Expense accounts Object 3331 - Benefits - Medi

10,251.00 9,630.00 5,772.60

62- 0000- 0- 1110- 1000- 3331- 000- 0000 Benefits - Medi,Instructi 3,857.40

1,641.00 1,647.00 1,029.39

62- 0000- 0- 1110- 2700- 3331- 000- 0000 Benefits - Medi,School Ad 617.61

366.00 392.00 231.84

62- 1100- 0- 1110- 1000- 3331- 000- 0000 Benefits - Medi,Instructi 160.16

702.00 689.00 407.82

12,960.00 12,358.00 .00 7,441.65 4,916.35

Total for Object 3331 and Expense accounts Object 3332 - Benefits - Medi

2,226.00 2,375.00 1,431.55

62- 0000- 0- 0000- 7200- 3332- 000- 0000 Benefits - Medi,Other Gen 943.45

618.00 584.00 365.99

62- 0000- 0- 0000- 7300- 3332- 000- CBSC Benefits - Medi,Fiscal Se 218.01

6,735.00 6,264.00 4,117.31

62- 0000- 0- 1110- 1000- 3332- 000- 0000 Benefits - Medi,Instructi 2,146.69

76.00 43.00 25.61

62- 0000- 0- 1110- 2420- 3332- 000- LI BR Benefits - Medi,Instructi 17.39

73.00 48.00 45.52

62- 0000- 0- 1110- 2700- 3332- 000- 0000 Benefits - Medi,School Ad 2.48

79.00 79.00 46.80

62- 0000- 0- 1110- 8200- 3332- 000- J ANI Benefits - Medi,Operation 32.20

119.00 262.00 150.56

62- 0000- 0- 5770- 1190- 3332- 000- 0000 Benefits - Medi,Spec Ed-o 111.44

927.00 876.00 548.95

62- 0000- 0- 7110- 7300- 3332- 000- CBSC Benefits - Medi,Fiscal Se 327.05

Selection

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Object 3332 - Benefits - Medi (continued)

302.00

1,125.00 1,538.00 1,004.45

62- 9033- 0- 8500- 5900- 3332- 000- c ar e Benefits - Medi,Other Com 533.55

11,978.00 12,371.00 .00 7,736.74 4,634.26

Total for Object 3332 and Expense accounts Object 3401 - H & W Benefits

137,205.00 131,502.00 76,526.45

62- 0000- 0- 1110- 1000- 3401- 000- 0000 H & W Benefits,Instructio 54,975.55

13,867.00 13,518.00 8,449.05

62- 0000- 0- 1110- 2700- 3401- 000- 0000 H & W Benefits,School Adm 5,068.95

5,016.00 4,762.00 2,776.03

10,316.00 9,859.00 5,748.10

166,404.00 159,641.00 .00 93,499.63 66,141.37

Total for Object 3401 and Expense accounts Object 3402 - H & W Benefits

40,700.00 41,382.00 25,782.15

62- 0000- 0- 0000- 7200- 3402- 000- 0000 H & W Benefits,Other Gene 15,599.85

5,547.00 5,407.00 3,379.65

62- 0000- 0- 0000- 7300- 3402- 000- CBSC H & W Benefits,Fiscal Ser 2,027.35

42,444.00 30,485.00 18,862.58

8,320.00 8,111.00 5,069.40

62- 0000- 0- 7110- 7300- 3402- 000- CBSC H & W Benefits,Fiscal Ser 3,041.60

13,816.00 16,897.00 9,715.61

62- 9033- 0- 8500- 5900- 3402- 000- c ar e H & W Benefits,Other Comm 7,181.39

110,827.00 102,282.00 .00 62,809.39 39,472.61

Total for Object 3402 and Expense accounts Object 3501 - Benefits - Sui

353.00 1,832.00 1,475.06

62- 0000- 0- 1110- 1000- 3501- 000- 0000 Benefits - Sui,Instructio 356.94

57.00 57.00 35.55

62- 0000- 0- 1110- 2700- 3501- 000- 0000 Benefits - Sui,School Adm 21.45

13.00 14.00 8.06

24.00 24.00 13.99

447.00 1,927.00 .00 1,532.66 394.34

Total for Object 3501 and Expense accounts Object 3502 - Benefits - Sui

77.00 82.00 49.36

62- 0000- 0- 0000- 7200- 3502- 000- 0000 Benefits - Sui,Other Gene 32.64

21.00 20.00 12.66

62- 0000- 0- 0000- 7300- 3502- 000- CBSC Benefits - Sui,Fiscal Ser 7.34

232.00 216.00 142.16

3.00 1.00 .91

62- 0000- 0- 1110- 2420- 3502- 000- LI BR Benefits - Sui,Instructio .09

3.00 2.00 1.61

62- 0000- 0- 1110- 2700- 3502- 000- 0000 Benefits - Sui,School Adm .39

3.00 3.00 1.69

62- 0000- 0- 1110- 8200- 3502- 000- J ANI Benefits - Sui,Operations 1.31

4.00 9.00 5.16

62- 0000- 0- 5770- 1190- 3502- 000- 0000 Benefits - Sui,Spec Ed-ot 3.84

32.00 30.00 18.88

62- 0000- 0- 7110- 7300- 3502- 000- CBSC Benefits - Sui,Fiscal Ser 11.12

10.00

39.00 53.00 34.75

62- 9033- 0- 8500- 5900- 3502- 000- c ar e Benefits - Sui,Other Comm 18.25

414.00 426.00 .00 267.18 158.82

Total for Object 3502 and Expense accounts

Selection

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Object 3601 - Benefits - Wcom

13,810.00 11,652.00 6,959.34

62- 0000- 0- 1110- 1000- 3601- 000- 0000 Benefits - Wcom,Instructi 4,692.66

2,277.00 1,997.00 1,247.85

62- 0000- 0- 1110- 2700- 3601- 000- 0000 Benefits - Wcom,School Ad 749.15

417.00 448.00 264.68

62- 1100- 0- 1110- 1000- 3601- 000- 0000 Benefits - Wcom,Instructi 183.32

805.00 843.00 498.03

17,309.00 14,940.00 .00 8,969.90 5,970.10

Total for Object 3601 and Expense accounts Object 3602 - Benefits - Wcom

3,108.00 2,840.00 1,726.06

62- 0000- 0- 0000- 7200- 3602- 000- 0000 Benefits - Wcom,Other Gen 1,113.94

703.00 703.00 439.35

62- 0000- 0- 0000- 7300- 3602- 000- CBSC Benefits - Wcom,Fiscal Se 263.65

8,913.00 7,240.00 4,749.14

62- 0000- 0- 1110- 1000- 3602- 000- 0000 Benefits - Wcom,Instructi 2,490.86

104.00 49.00 29.13

62- 0000- 0- 1110- 2420- 3602- 000- LI BR Benefits - Wcom,Instructi 19.87

83.00 54.00 51.79

62- 0000- 0- 1110- 2700- 3602- 000- 0000 Benefits - Wcom,School Ad 2.21

108.00 90.00 53.30

62- 0000- 0- 1110- 8200- 3602- 000- J ANI Benefits - Wcom,Operation 36.70

162.00 299.00 171.40

62- 0000- 0- 5770- 1190- 3602- 000- 0000 Benefits - Wcom,Spec Ed-o 127.60

1,054.00 1,054.00 658.95

62- 0000- 0- 7110- 7300- 3602- 000- CBSC Benefits - Wcom,Fiscal Se 395.05

343.00

1,433.00 1,755.00 1,145.68

62- 9033- 0- 8500- 5900- 3602- 000- c ar e Benefits - Wcom,Other Com 609.32

15,668.00 14,427.00 .00 9,024.80 5,402.20

Total for Object 3602 and Expense accounts Object 4110 - Textbooks

5,119.00 5,119.00 5,141.03

62- 6300- 0- 1110- 1000- 4110- 000- 0000 Textbooks,Instruction,Reg

22.03-5,119.00 5,119.00 .00 5,141.03

22.03-Total for Object 4110 and Expense accounts Object 4210 - Books Other Tha

1,000.00 1,240.00 1,234.58

62- 0000- 0- 1110- 1000- 4210- 000- 0000 Books Other Tha,Instructi 5.42

750.00 750.00 697.80

62- 0000- 0- 1110- 1000- 4210- 000- LI BR Books Other Tha,Instructi 52.20

1,750.00 1,990.00 .00 1,932.38 57.62

Total for Object 4210 and Expense accounts Object 4300 - Materials & Sup

15,602.00 62- 9033- 0- 8500- 5900- 4300- 000- c ar e Materials & Sup,Other Com

174.00 654.00

62- 9038- 0- 1110- 1000- 4300- 000- 0000 Materials & Sup,Instructi

480.00-15,602.00 174.00 .00 654.00

480.00-Total for Object 4300 and Expense accounts Object 4310 - Instructional M

2,759.00 1,355.00 58.72

62- 0000- 0- 1110- 1000- 4310- 000- 0000 Instructional M,Instructi 1,296.28

66.00 65.58

62- 0000- 0- 1110- 1000- 4310- 000- 4t h1 Instructional M,Instructi .42

1,000.00 1,000.00 916.71

62- 0000- 0- 1110- 1000- 4310- 000- 5t h1 Instructional M,Instructi 83.29

1,000.00 1,000.00 556.43

1,000.00 1,000.00 414.30

62- 0000- 0- 1110- 1000- 4310- 000- 7TH1 Instructional M,Instructi 585.70

Selection

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Object 4310 - Instructional M (continued)

1,000.00 1,000.00 157.80

500.00 500.00

62- 0000- 0- 1110- 1000- 4310- 000- CHOR Instructional M,Instructi 500.00

500.00 500.00 752.16

62- 0000- 0- 1110- 1000- 4310- 000- GAME Instructional M,Instructi

252.16-4,000.00 4,000.00 5,555.82

62- 0000- 0- 1110- 1000- 4310- 000- HAND Instructional M,Instructi

1,555.82-250.00 250.00 171.92

62- 0000- 0- 1110- 1000- 4310- 000- KND1 Instructional M,Instructi 78.08

250.00 250.00

500.00 500.00 151.22

62- 0000- 0- 1110- 1000- 4310- 000- MATH Instructional M,Instructi 348.78

750.00 750.00 71.24

62- 0000- 0- 1110- 1000- 4310- 000- MI DD Instructional M,Instructi 678.76

1,000.00 1,000.00 3,571.33

62- 0000- 0- 1110- 1000- 4310- 000- MUSC Instructional M,Instructi

2,571.33-500.00 500.00 290.27

62- 0000- 0- 1110- 1000- 4310- 000- RSP1 Instructional M,Instructi 209.73

500.00 500.00 247.97

62- 0000- 0- 1110- 1000- 4310- 000- RTI 1 Instructional M,Instructi 252.03

1,000.00 250.00

62- 0000- 0- 1110- 1000- 4310- 000- SPAN Instructional M,Instructi 250.00

1,250.00 250.00

62- 0000- 0- 1110- 1000- 4310- 000- TRAC Instructional M,Instructi 250.00

1,500.00 500.00 681.46

62- 0000- 0- 1110- 1000- 4310- 000- WOOD Instructional M,Instructi

181.46-5,790.00 5,790.00 2,386.80

1,858.00 3,262.00 2,052.87

1,500.00 1,500.00 1,500.00

62- 6300- 0- 1110- 1000- 4310- 000- 1s t 1 Instructional M,Instructi

1,000.00 1,000.00 1,010.28

62- 6300- 0- 1110- 1000- 4310- 000- 2nd1 Instructional M,Instructi

10.28-1,000.00 1,000.00 852.86

62- 6300- 0- 1110- 1000- 4310- 000- 3RD1 Instructional M,Instructi 147.14

1,000.00 1,000.00 979.51

62- 6300- 0- 1110- 1000- 4310- 000- 4TH1 Instructional M,Instructi 20.49

1,000.00 1,000.00 978.34

1,000.00 1,000.00 954.68

62- 6300- 0- 1110- 1000- 4310- 000- k nd2 Instructional M,Instructi 45.32

33,407.00 30,723.00 .00 24,378.27 6,344.73

Total for Object 4310 and Expense accounts Object 4340 - Computer Sftwar

10,500.00 10,500.00 9,366.12

62- 0000- 0- 1110- 1000- 4340- 000- 0000 Computer Sftwar,Instructi 1,133.88

3,000.00 3,000.00 1,346.19

62- 0000- 0- 1110- 2700- 4340- 000- 0000 Computer Sftwar,School Ad 1,653.81

13,500.00 13,500.00 .00 10,712.31 2,787.69

Total for Object 4340 and Expense accounts Object 4350 - Office Supplies

6,000.00 6,000.00 6,360.87

62- 0000- 0- 1110- 2700- 4350- 000- 0000 Office Supplies,School Ad

360.87-6,000.00 6,000.00 .00 6,360.87

360.87-Total for Object 4350 and Expense accounts Object 4353 - Duplicating Cos

1,250.00 1,250.00 2,139.80

62- 0000- 0- 1110- 2700- 4353- 000- 0000 Duplicating Cos,School Ad

889.80-1,250.00 1,250.00 .00 2,139.80

889.80-Total for Object 4353 and Expense accounts Object 4370 - Custodial Suppl

Selection

(14)

Object 4370 - Custodial Suppl

4,000.00 4,000.00 2,796.56

62- 0000- 0- 1110- 8200- 4370- 000- J ANI Custodial Suppl,Operation 1,203.44

4,000.00 4,000.00 .00 2,796.56 1,203.44

Total for Object 4370 and Expense accounts Object 4390 - Other Supplies

250.00 250.00 1,502.54

62- 0000- 0- 1110- 1000- 4390- 000- 0000 Other Supplies,Instructio

1,252.54-1,000.00 474.00 474.00

1,000.00 1,000.00 383.75

62- 0000- 0- 1110- 1000- 4390- 000- 2019 Other Supplies,Instructio 616.25

1,000.00 500.00

1,500.00 1,500.00 1,316.42

1,000.00 1,000.00 389.07

1,000.00 1,000.00 1,004.35

4.35-1,000.00 1,000.00 529.59

1,000.00 1,000.00 182.84

1,500.00 1,500.00 649.35

500.00 500.00 469.87

62- 0000- 0- 1110- 1000- 4390- 000- ATHL Other Supplies,Instructio 30.13

500.00 500.00 251.20

62- 0000- 0- 1110- 1000- 4390- 000- GARD Other Supplies,Instructio 248.80

1,250.00 1,250.00 416.56

62- 0000- 0- 1110- 1000- 4390- 000- GRAD Other Supplies,Instructio 833.44

3,200.00 3,200.00 2,369.16

62- 0000- 0- 1110- 1000- 4390- 000- K1SN Other Supplies,Instructio 830.84

3,200.00 3,200.00 2,199.01

62- 0000- 0- 1110- 1000- 4390- 000- K2SN Other Supplies,Instructio 1,000.99

1,000.00 487.19

62- 0000- 0- 1110- 1000- 4390- 000- KND1 Other Supplies,Instructio 512.81

1,000.00 425.89

62- 0000- 0- 1110- 1000- 4390- 000- KND2 Other Supplies,Instructio 574.11

1,088.45

62- 0000- 0- 1110- 1000- 4390- 000- MUSC Other Supplies,Instructio

1,088.45-3,249.53

62- 0000- 0- 1110- 1000- 4390- 000- TRI P Other Supplies,Instructio

3,249.53-300.00 300.00 350.55

62- 0000- 0- 1110- 2420- 4390- 000- LI BR Other Supplies,Instructio

50.55-500.00 500.00 2,467.63

62- 0000- 0- 1110- 2700- 4390- 000- 0000 Other Supplies,School Adm

1,967.63-3,500.00 3,500.00 2,564.66

62- 0000- 0- 1110- 2700- 4390- 000- COPY Other Supplies,School Adm 935.34

1,250.00 1,250.00 472.09

62- 0000- 0- 1110- 2700- 4390- 000- FEST Other Supplies,School Adm 777.91

500.00 500.00 5,498.12

62- 0000- 0- 1110- 8200- 4390- 000- 0000 Other Supplies,Operations

4,998.12-2,000.00 3,235.00 3,403.72

62- 0000- 0- 1110- 8200- 4390- 000- MNTN Other Supplies,Operations

168.72-750.00 750.00

1,500.00 1,500.00 10,237.76

62- 6030- 0- 1110- 8200- 4390- 000- 0000 Other Supplies,Operations

8,737.76-6,000.00 9,704.00 10,211.15

62- 6030- 0- 1110- 8200- 4390- 000- MNTN Other Supplies,Operations

507.15-4,500.00 4,500.00 2,278.33

62- 9033- 0- 8500- 5900- 4390- 000- CARE Other Supplies,Other Comm 2,221.67

3,985.00 796.21

62- 9038- 0- 1110- 1000- 4390- 000- NMSF Other Supplies,Instructio 3,188.79

1,000.00 1,000.00 1,495.92

62- 9090- 0- 0000- 8300- 4390- 000- 0000 Other Supplies,Security,U

495.92-40,700.00 50,598.00 .00 57,164.91

6,566.91-Total for Object 4390 and Expense accounts

Selection

(15)

Object 4400 - Inventory Suppl

1,400.00 1,398.35

62- 0000- 0- 1110- 1000- 4400- 000- 0000 Inventory Suppl,Instructi 1.65

5,143.39

62- 0000- 0- 1110- 1000- 4400- 000- MUSC Inventory Suppl,Instructi

5,143.39-.00 1,400.00 .00 6,541.74

5,141.74-Total for Object 4400 and Expense accounts Object 5200 - Travel & Confer

1,000.00 1,000.00

62- 0000- 0- 0000- 7300- 5200- 000- CBSC Travel & Confer,Fiscal Se 1,000.00

5,000.00 1,500.00 2,670.00

62- 0000- 0- 1110- 1000- 5200- 000- 0000 Travel & Confer,Instructi

1,170.00-500.00 500.00 605.00

62- 0000- 0- 1110- 2700- 5200- 000- 0000 Travel & Confer,School Ad

105.00-1,500.00 1,500.00

62- 0000- 0- 7110- 7300- 5200- 000- CBSC Travel & Confer,Fiscal Se 1,500.00

8,000.00 4,500.00 .00 3,275.00 1,225.00

Total for Object 5200 and Expense accounts Object 5300 - Dues & Membersh

96.00 96.00

62- 0000- 0- 0000- 7300- 5300- 000- CBSC Dues & Membersh,Fiscal Se 96.00

2,100.00 2,100.00 879.00

62- 0000- 0- 1110- 2700- 5300- 000- 0000 Dues & Membersh,School Ad 1,221.00

144.00 144.00

62- 0000- 0- 7110- 7300- 5300- 000- CBSC Dues & Membersh,Fiscal Se 144.00

2,340.00 2,340.00 .00 879.00 1,461.00

Total for Object 5300 and Expense accounts Object 5450 - Other Insurance

9,000.00 12,411.00 12,411.00 62- 0000- 0- 1110- 2700- 5450- 000- 0000 Other Insurance,School Ad

9,000.00 12,411.00 .00 12,411.00 .00

Total for Object 5450 and Expense accounts Object 5520 - Electricity

7,000.00 7,500.00 3,011.78

62- 0000- 0- 1110- 8200- 5520- 000- 0000 Electricity,Operations,Re 4,488.22

21,000.00 22,500.00 9,035.28

62- 6030- 0- 1110- 8200- 5520- 000- 0000 Electricity,Operations,Re 13,464.72

28,000.00 30,000.00 .00 12,047.06 17,952.94

Total for Object 5520 and Expense accounts Object 5530 - Water

2,000.00 3,000.00 1,509.38

62- 0000- 0- 1110- 8200- 5530- 000- 0000 Water,Operations,Regular 1,490.62

8,000.00 9,000.00 4,528.13

62- 6030- 0- 1110- 8200- 5530- 000- 0000 Water,Operations,Regular 4,471.87

10,000.00 12,000.00 .00 6,037.51 5,962.49

Total for Object 5530 and Expense accounts Object 5560 - Waste Disposal

1,000.00 1,294.00 1,135.93

62- 0000- 0- 1110- 8200- 5560- 000- 0000 Waste Disposal,Operations 158.07

3,000.00 3,881.00 2,114.23

62- 6030- 0- 1110- 8200- 5560- 000- 0000 Waste Disposal,Operations 1,766.77

4,000.00 5,175.00 .00 3,250.16 1,924.84

Total for Object 5560 and Expense accounts Object 5600 - Rentals And Lea

1,000.00 3,106.00 4,568.89

62- 0000- 0- 1110- 8200- 5600- 000- 0000 Rentals And Lea,Operation

1,462.89-7,000.00 7,000.00 3,577.01

62- 0000- 0- 1110- 8200- 5600- 000- COPY Rentals And Lea,Operation 3,422.99

42,000.00 43,650.00 29,100.00

62- 0000- 0- 1110- 8200- 5600- 000- FAI R Rentals And Lea,Operation 14,550.00

2,500.00 3,856.00 2,214.66

62- 0000- 0- 1110- 8200- 5600- 000- PORT Rentals And Lea,Operation 1,641.34

Selection

(16)

Object 5600 - Rentals And Lea (continued)

3,000.00 3,000.00

62- 6030- 0- 1110- 8200- 5600- 000- 0000 Rentals And Lea,Operation 3,000.00

126,000.00 130,950.00 87,300.00

62- 6030- 0- 1110- 8200- 5600- 000- FAI R Rentals And Lea,Operation 43,650.00

7,500.00 11,569.00 6,644.04

62- 6030- 0- 1110- 8200- 5600- 000- PORT Rentals And Lea,Operation 4,924.96

189,000.00 203,131.00 .00 133,404.60 69,726.40

Total for Object 5600 and Expense accounts Object 5630 - Repairs

1,000.00 3,800.00 3,578.85

62- 0000- 0- 1110- 8200- 5630- 000- ROP1 Repairs,Operations,Regula 221.15

3,000.00 11,400.00 10,736.54

62- 6030- 0- 1110- 8200- 5630- 000- ROP1 Repairs,Operations,Regula 663.46

4,000.00 15,200.00 .00 14,315.39 884.61

Total for Object 5630 and Expense accounts Object 5632 - Copier Repairs

2,000.00 2,000.00 1,672.86

62- 0000- 0- 1110- 8200- 5632- 000- COPY Copier Repairs,Operations 327.14

2,000.00 2,000.00 .00 1,672.86 327.14

Total for Object 5632 and Expense accounts Object 5800 - Other Svcs & Op

400.00 400.00 360.27

62- 0000- 0- 0000- 7100- 5800- 000- FEES Other Svcs & Op,Board & S 39.73

350.00 350.00 20.00

62- 0000- 0- 0000- 7200- 5800- 000- 0000 Other Svcs & Op,Other Gen 330.00

35,000.00 35,000.00 23,116.20

62- 0000- 0- 0000- 7600- 5800- 000- DI ST Other Svcs & Op,All Other 11,883.80

800.00 800.00 5,614.33

62- 0000- 0- 1110- 1000- 5800- 000- 0000 Other Svcs & Op,Instructi

4,814.33-1,000.00 10,500.00 6,390.00

62- 0000- 0- 1110- 1000- 5800- 000- MENT Other Svcs & Op,Instructi 4,110.00

20,000.00 20,000.00 8,139.98

62- 0000- 0- 1110- 1000- 5800- 000- TRI P Other Svcs & Op,Instructi 11,860.02

300.00 300.00 2,350.00

62- 0000- 0- 1110- 2700- 5800- 000- 0000 Other Svcs & Op,School Ad

2,050.00-35,000.00 35,000.00 21,120.00

62- 0000- 0- 1110- 3110- 5800- 000- COUN Other Svcs & Op,Guidance 13,880.00

5,000.00 2,500.00 3,537.54

62- 0000- 0- 1110- 8200- 5800- 000- 0000 Other Svcs & Op,Operation

1,037.54-4,500.00 4,500.00 2,709.37

62- 0000- 0- 1110- 8200- 5800- 000- J ANI Other Svcs & Op,Operation 1,790.63

1,122.00 1,122.00 1,161.00

62- 0000- 0- 1110- 8200- 5800- 000- PORT Other Svcs & Op,Operation

39.00-1,000.00 1,000.00 374.00

62- 0000- 0- 1110- 8300- 5800- 000- 0000 Other Svcs & Op,Security, 626.00

5,000.00 7,500.00 6,821.25

62- 6030- 0- 1110- 8200- 5800- 000- 0000 Other Svcs & Op,Operation 678.75

13,500.00 13,500.00 8,128.12

62- 6030- 0- 1110- 8200- 5800- 000- J ANI Other Svcs & Op,Operation 5,371.88

5,000.00 5,500.00 4,549.00

62- 9033- 0- 8500- 5900- 5800- 000- CARE Other Svcs & Op,Other Com 951.00

127,972.00 137,972.00 .00 94,391.06 43,580.94

Total for Object 5800 and Expense accounts Object 5817 - Scoe Data Proce

1,500.00 1,500.00

62- 0000- 0- 1110- 1000- 5817- 000- 0000 Scoe Data Proce,Instructi 1,500.00

1,500.00 1,500.00 .00 .00 1,500.00

Total for Object 5817 and Expense accounts Object 5818 - Scoe A/v Contra

950.00 950.00

62- 0000- 0- 0000- 7300- 5818- 000- 0000 Scoe A/v Contra,Fiscal Se

.00 950.00 .00 950.00 .00

Total for Object 5818 and Expense accounts

Selection

(17)

Object 5821 - Audit Costs

7,000.00 7,000.00 6,525.00

62- 0000- 0- 1110- 7191- 5821- 000- 0000 Audit Costs,External Fina 475.00

7,000.00 7,000.00 .00 6,525.00 475.00

Total for Object 5821 and Expense accounts Object 5823 - Legal Costs

5,000.00 7,500.00 7,649.00

62- 0000- 0- 1110- 2700- 5823- 000- 0000 Legal Costs,School Admini

149.00-5,000.00 7,500.00 .00 7,649.00

149.00-Total for Object 5823 and Expense accounts Object 5825 - Advertisement (

275.00 275.00 475.00

62- 0000- 0- 0000- 7200- 5825- 000- 0000 Advertisement (,Other Gen

200.00-2,000.00 1,000.00 300.00

62- 0000- 0- 1110- 2700- 5825- 000- 0000 Advertisement (,School Ad 700.00

2,275.00 1,275.00 .00 775.00 500.00

Total for Object 5825 and Expense accounts Object 5830 - Professional/co

1,000.00 30,835.00 15,365.78

62- 0000- 0- 1705- 1000- 5830- 000- 0000 Professional/co,Instructi 15,469.22

1,000.00 30,835.00 .00 15,365.78 15,469.22

Total for Object 5830 and Expense accounts Object 5860 - Other Employmen

1,000.00 250.00 374.00

62- 0000- 0- 1110- 2700- 5860- 000- 0000 Other Employmen,School Ad

124.00-1,000.00 250.00 .00 374.00

124.00-Total for Object 5860 and Expense accounts Object 5862 - Fingerprinting

1,750.00 1,750.00 1,508.00

62- 0000- 0- 1110- 2700- 5862- 000- 0000 Fingerprinting,School Adm 242.00

1,750.00 1,750.00 .00 1,508.00 242.00

Total for Object 5862 and Expense accounts Object 5911 - Telephone

1,400.00 1,600.00 1,010.50

62- 0000- 0- 1110- 8200- 5911- 000- 0000 Telephone,Operations,Regu 589.50

4,200.00 4,800.00 3,031.49

62- 6030- 0- 1110- 8200- 5911- 000- 0000 Telephone,Operations,Regu 1,768.51

5,600.00 6,400.00 .00 4,041.99 2,358.01

Total for Object 5911 and Expense accounts Object 5940 - Internet

700.00 800.00 522.54

62- 0000- 0- 1110- 2700- 5940- 000- 0000 Internet,School Administ, 277.46

2,100.00 2,400.00 1,537.61

62- 6030- 0- 1110- 2700- 5940- 000- 0000 Internet,School Administ, 862.39

2,800.00 3,200.00 .00 2,060.15 1,139.85

Total for Object 5940 and Expense accounts Object 5950 - Postage

2,500.00 2,000.00 1,413.28

62- 0000- 0- 1110- 2700- 5950- 000- 0000 Postage,School Administ,R 586.72

2,500.00 2,000.00 .00 1,413.28 586.72

Total for Object 5950 and Expense accounts Object 7141 - Oth Tuitn, Exce

85,000.00 120,000.00

62- 0000- 0- 5001- 9200- 7141- 000- 0000 Oth Tuitn, Exce,Transfers 120,000.00

85,000.00 120,000.00 .00 .00 120,000.00

Total for Object 7141 and Expense accounts Object 8011 - Revenue Limit S

Selection

(18)

Revenue Description

Balance Revised

Budget Adopted

Budget

Object 8011 - Revenue Limit S

868,012.00 831,798.00 542,050.00

62- 0000- 0- 0000- 0000- 8011- 000- 0000 Revenue Limit S,Unrestric 289,748.00

542,050.00 831,798.00

868,012.00 289,748.00

Total for Object 8011 and Revenue accounts Object 8012 - EPA

72,486.00 56,154.00 44,799.00

62- 1400- 0- 0000- 0000- 8012- 000- 0000 EPA,EPA 11,355.00

44,799.00 56,154.00

72,486.00 11,355.00

Total for Object 8012 and Revenue accounts Object 8019 - Revenue Limit S

7,377.00-62- 0000- 0- 0000- 0000- 8019- 000- 0000 Revenue Limit S,Unrestric 7,377.00

7,377.00-.00

.00 7,377.00

Total for Object 8019 and Revenue accounts Object 8096 - In Lieu Of Prop

1,379,185.00 1,423,668.00 786,045.00

62- 0000- 0- 0000- 0000- 8096- 000- 0000 In Lieu Of Prop,Unrestric 637,623.00

9,289.00

62- 0000- 0- 0000- 0000- 8096- 000- PY00 In Lieu Of Prop,Unrestric

9,289.00-795,334.00 1,423,668.00

1,379,185.00 628,334.00

Total for Object 8096 and Revenue accounts Object 8550 - Mandated Cost R

51,754.00 56,247.00 30,280.00

62- 0000- 0- 0000- 0000- 8550- 000- 0000 Mandated Cost R,Unrestric 25,967.00

30,280.00 56,247.00

51,754.00 25,967.00

Total for Object 8550 and Revenue accounts Object 8560 - State Lottery R

40,992.00 42,396.00 14,962.95

62- 1100- 0- 0000- 0000- 8560- 000- 0000 State Lottery R,State Lot 27,433.05

13,477.00 14,881.00 1,731.84

62- 6300- 0- 0000- 0000- 8560- 000- 0000 State Lottery R,Lottery - 13,149.16

16,694.79 57,277.00

54,469.00 40,582.21

Total for Object 8560 and Revenue accounts Object 8590 - All Other State

204,550.00 199,163.00

62- 6030- 0- 0000- 0000- 8590- 000- 0000 All Other State,Charter S 199,163.00

3,324.00

62- 7311- 0- 0000- 0000- 8590- 000- 0000 All Other State,Class Pro

3,324.00-25,688.00 12,844.00

62- 7510- 0- 0000- 0000- 8590- 000- 0000 All Other State,Low Perf 12,844.00

16,168.00 224,851.00

204,550.00 208,683.00

Total for Object 8590 and Revenue accounts Object 8660 - Interest

5,136.00 5,168.00 5,703.87

62- 0000- 0- 0000- 0000- 8660- 000- 0000 Interest,Unrestricted/no

535.87-5,703.87 5,168.00

5,136.00

535.87-Total for Object 8660 and Revenue accounts Object 8677 - Interagency Svc

89,582.00 89,582.00 62,720.00

62- 0000- 0- 7110- 0000- 8677- 000- CBSC Interagency Svc,Unrestric 26,862.00

62,720.00 89,582.00

89,582.00 26,862.00

Total for Object 8677 and Revenue accounts Object 8689 - All Other Fees

Selection

(19)

Revenue Description

Balance Revised

Budget Adopted

Budget

Object 8689 - All Other Fees

130,000.00 140,000.00 82,394.33

62- 9033- 0- 8500- 0000- 8689- 000- CARE All Other Fees,After Scho 57,605.67

82,394.33 140,000.00

130,000.00 57,605.67

Total for Object 8689 and Revenue accounts Object 8699 - All Other Local

12,000.00 11,435.24

62- 0000- 0- 0000- 0000- 8699- 000- 0000 All Other Local,Unrestric 564.76

189,847.00 233,236.00 48,463.20

62- 0000- 0- 0000- 0000- 8699- 000- FUND All Other Local,Unrestric 184,772.80

500.00 500.00

62- 0000- 0- 0000- 0000- 8699- 000- LI BR All Other Local,Unrestric 500.00

174.00 904.00

62- 9038- 0- 0000- 0000- 8699- 000- 0000 All Other Local,Grants -

730.00-4,045.00

62- 9038- 0- 0000- 0000- 8699- 000- LOWE All Other Local,Grants -

4,045.00-3,985.00 3,985.47

62- 9038- 0- 0000- 0000- 8699- 000- NMSF All Other Local,Grants -

.47-1,000.00 1,000.00

62- 9090- 0- 0000- 0000- 8699- 000- 0000 All Other Local,Resig Saf 1,000.00

68,832.91 250,895.00

191,347.00 182,062.09

Total for Object 8699 and Revenue accounts Object 8980 - Contribute From

7,540.00-

53,365.00-62- 0000- 0- 0000- 0000- 8980- 000- 0000 Contribute From,Unrestric

53,365.00-33,291.00

62- 6030- 0- 0000- 0000- 8980- 000- 0000 Contribute From,Charter S 33,291.00

7,540.00 20,074.00

62- 9033- 0- 0000- 0000- 8980- 000- 0000 Contribute From,After Sch 20,074.00

.00 .00

Total for Object 8980 and Revenue accounts Object 9790 - Undesignated/un

683,421.00 650,827.00 62- 0000- 0- - - 9790- - Undesignated/un,Unrestric

173,327.00 62- 6230- 0- - - 9790- - Undesignated/un,CAClnEnrg

.00

683,421.00 824,154.00 .00 .00

Total for Object 9790 and Ending Balance accounts Object 9791 - Beginning Balan

638,735.00 635,426.00 635,425.58

62- 0000- 0- - - 9791- - Beginning Balan,Unrestric 635,425.58

43,870.00 43,870.00

62- 0000- 0- 0000- 0000- 9791- 000- 0000 Beginning Balan,Unrestric 43,870.00

.69 .69

62- 1400- 0- - - 9791- - Beginning Balan,EPA

173,327.00 173,327.00

62- 6230- 0- - - 9791- - Beginning Balan,CAClnEnrg 173,327.00

11,825.00 11,825.00 62- 6264- 0- - - 9791- - Beginning Balan,EdEff

17,847.44 17,847.44 62- 9033- 0- - - 9791- - Beginning Balan,After Sch

104.43 104.43 62- 9038- 0- - - 9791- - Beginning Balan,Grants

-934.29 934.29 62- 9090- 0- - - 9791- - Beginning Balan,Resig Saf

883,334.43

638,735.00 852,623.00 30,711.85 852,622.58

Total for Object 9791 and Starting Balance accounts

Selection

(20)

FD- RSRC- Y- GOAL- FUNC- OBJ T- SCH- MGMT Description Adopted

Budget

Revised

Budget Debit Credit

Account Balance

Actual Budgeted

= Calculated Ending Balance - Expenditures

- Encumbrances + Revenues

Starting Balance

852,622.58

852,623.00 3,135,640.00 1,657,599.90

3,164,109.00 1,933,310.37

824,154.00 576,912.11 Total for Org 012 - Live Oak Charter School

Selection

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(25)

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Live Oak Charter - Second Interim Budget Report - 2019 03 14 Board Meeting Page 1 of 4

Live Oak Charter School

18-19 Second Interim Report Notes and Variance Analysis

March 14, 2019 Board Meeting

I. General

a. The Live Oak Charter School’s (LOCS) administration prepared the Second Interim Budget revision based on the best information available and/or known at the time including actual financial results through February 28, 2019. For purposes of the Second Interim Report actual results will be reported through January 31, 2019 as required by law. State revenue and other common assumptions were updated based on the guidance of the “The Common Message – 2018-19 Second Interim” (Feb 2019) published by the California County Superintendents Educational Services Association (CCSESA-BASC). For purposes of this analysis, variances are calculated against what was reported in the First Interim Financial Report, which was the latest review presented to and approved by the board.

II. 1st_{Interim Budget Revision Notes:}

a. General: When the 1st _{Interim Report was presented to the board in December, the} administration provided an oral report as regards the variances, program changes, assumptions and other changes from the 2018-19 Original Budget (OB). This section attempts to summarize some of the more significant changes in order to provide the ground for subsequent comparisons.

i. Business and Financial Services/Support: At the beginning of the 2018-19 school year the school transitioned its business services and financial support model. For 2017-18 and previous years, PCS had provided these services for LOCS. This included support in preparing the 2017-18 Operating Budget. At the end of 2017-18 LOCS joined with two other local charter schools (Sebastopol Charter and Novato Charter) to form the Charter Business Services Consortium (CBSC) to provide these services for LOCS and the other two schools. LOCS is the lead agency for the consortium and hired John Azzizzi, formerly the Operations Director at Sebastopol Charter, as the lead to provide the services. The 1st _{Interim budget was the first budget that the CBSC assisted in} preparing.

b. Revenues (+$89.1K vs. OB)

i. LCFF Revenues (-$8.1K): Slight decrease driven mainly by the decrease in the unduplicated count from 58 to 49 students.

ii. Other State Revenues (+$27.6K): This was driven mainly by the inclusion of the new Low Performing Student Block Grant (LPSBG) at $25.7K augmented by updated assumptions in other state revenue programs.

iii. Local Revenues (+$69.6K): driven primarily by a one-time expected increase in local fundraising of $43.4K mostly from funds that were held over by the Live Oak Foundation from prior year fundraising; an increase in expected After Care program receipts (+$10K); and inclusion of an expected amount for local grants and other donations in the 1st_{Int which were not included in the OB (+$16K).}

c. Expenditures (+$162.3K vs OB): Primarily driven by the below elements.

i. District Cost Transfers (+$35K): Based on 17-18 billing the school increased its budget allotment for District-provided Special Education and Health services.

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payroll accounts were updated to reflect expected annual amounts; in particular $11K was added to cover additional supplemental pay related to training and LPSBG related activity.

iii. School Operations (+$8.5K): Amounts for operations accounts 5400-5500 were adjusted to account for actual running rates and billing to date for operations-related expenses.

iv. School Lease/Rentals Costs (+$14.1K) Obj 5600: Lease costs were adjusted to account for actual lease rates for the Fairgrounds and leased portables and billing to date for rentals expense.

v. Repairs and Maintenance (+$11.2K) Obj 5630: Significant work was done over the summer and early in the school year to repair water damage including water mitigation services, installation of new windows and other related repairs and upgrades. Additional expenses were also charged to other accounts (e.g. 4390, 5800) related to this work for materials and other services (see 2nd_{Interim analysis).}

vi. Contracts & Services (+41.5K) Obj 58xx:

1. Restorative Justice Program (+$9.5K) Obj 5800: The school engaged the non-profit Restorative Resources to provide training and mentoring to support the school’s Restorative Justice program.

2. Music Program Services (+$29.8K) Obj 5830: The school entered into a one-time contract for services to re-vamp the school’s music program and temporarily lead the program until a regular music teacher could be hired. 3. Legal (+$2.5K): The school added a provision to cover additional legal costs

expected as part of the Charter renewal process.

d. Surplus / Deficit (-$73.2K): As a result of the changes detailed above the school went from a $44.7K net surplus position in the OB to an expected deficit of $28.5K in the 1st _Interim revision.

III. 2nd_{Interim Budget Revision Notes: Comparisons are made to the First Interim Budget (1}st_Int) a. Revenues: -$2.2K from 1st_Int

i. Attendance / LCFF base funding (-$19.6K): The school has decreased its ADA estimate for 2018-19 by 2.27 ADA to 278.50 to align with results reported at P-1 (278.76 ADA, 96.28% attendance rate). Enrollment and attendance estimates were entered into the latest version of the LCFF Calculator (v19.2c January 14, 2019) to obtain updated revenue estimates based on updated assumptions provided by the DOF and FCMAT. Property Tax estimates were received from the schools authorizing district (PCS). MYP Unduplicated Pupil Counts were adjusted in the model to reflect 2018-19 results as reported in CalPADS.

ii. All Other State Funding (+$6.7K): reflects the addition of a new state categorical grant program, the Classified Employee Professional Development Block Grant, for which the school is receiving funding on 2018-19 (+$3.3K) along with the recognition of prior year lottery revenue received over amounts accrued in line with end of year CDE estimates (+$2.9K)

iii. Local Revenues (+$10.6K): driven primarily by: higher expected interest income driven by increasing interest rates and higher fund balances (+$5.3K); and receipt of additional local grants (+$5.3K). The additional costs associated with the mini-grants was also added (see e.g. III.b.vi below).

b. Expenditures (+$67.3K) up 2.1% from 1st _{Int: The main factors affecting the variance are} detailed below:

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substitute pay through the end of the year (+$5.9K) and After Care FTE/salary adjustment ($+2.7K). Additionally, as was done as part of the 1st_{Interim process, all} actual salaries and benefits were reconciled with position control records entered in the payroll system and updated to reflect actual salary and FTE levels as of February 2019 which resulted in the remainder of the changes.

ii. Repairs and Maintenance (+$21.1K) -- Obj 5630 ($+4.0K); Obj 4390 (+$15.6K); Obj 5800 (+$1.5K) see note II.c.v. above: Additional provisions were added into the 2nd _{Int to} cover the costs of materials and services related to water damage including additional water mitigation services, replacement of cabinetry and music racks; and other related repairs and upgrades.

iii. Field Trip Expenses (+$10.0K) Mgmt TRIP, Obj 4390, 5200, 5800: Due to technical accounting changes these costs were not included in the Original Budget and were added in to the 2nd_Interim.

iv. Depreciation ($+7.6K): Allowance for depreciation was not included in the Original Budget and was also not included as part of the 1st_{Interim revise.}

v. Music Instrument Library (+$5.2K) Obj 4400: Additional purchases were required to provide/replace instruments for students that were not budgeted for previously. vi. Lowe’s Mini-Grant Materials (+$4.0K): [Net $0 impact] Materials costs were added to

go along with the mini-grant revenue received [III.a.iii. above]

vii. Legal Fees (+$4.0K): additional expected legal costs related to current or pending support needs.

viii. District Fees (-$11.8K): Adjusted to reflect changes in district support structure discussed in II.a.i.. Amount left in the budget covers the expected 1% (of LCFF revenue) oversight fee.

c. Surplus/Deficit and Reserves (-$69.5K):

i. As a result of the changes detailed above the school went from the $28.5K deficit position reported at 1st _{Interim to an expected deficit of $98.0K in the 2}nd _Interim revision, an increased deficit of $69.5K.

ii. Beginning Balance: At 7/1/18 The school had a total beginning fund balance (BFB) of $852.6K of which $173.3K was restricted (Prop 39 Energy funds) making the Unrestricted BFB $679.3K.

iii. Ending Fund Balance (EFB): After taking into account the expected deficit the school will have a total EFB of $754.6K and an Unrestricted EFB of $581.3K. This represents 18.0% of Total Expenditures equivalent to 2.16 months of expenditures. The 18.0% is well above the 5% minimum reserve required for a positive certification.

d. Risks: Charter School Facility Grant Program (CSFGP)

i. Issue: The school has participated in the CSFGP for over a decade. The school has qualified under the program as part of both the McKinley and McDowell elementary school areas, although for technical reasons only one of these (McKinley) shows on the school’s eligibility documents with the CSFA. The school alerted the CSFA in the latest round of eligibility document submissions, and submitted a letter documenting, that McDowell should be listed as the school area for eligibility purposes. The school was recently informed by the CSFA that these changes had not been recorded by the CSFA as regards meeting eligibility requirements and as such that the school does not show in their system as eligible to participate in the program for 2018-19 since the McKinley school no longer meets the FRPM eligibility requirements for the program. The school has alerted legal counsel to the issue and is in the process of filing an appeal regarding this matter.

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that were accrued at the end of the prior year. The under accrual / additional funds for 2017-18 was a result of last minute changes to the Governor’s June budget to add additional funding to the then over-subscribed CSFGP, the impacts of which were not communicated to participants until late October 2018.]

1. A $178.5K reduction in 2018-19 income would further reduce the school’s Unrestricted Reserves / EFB down to $402.8K which equates to 12.5% of total year expenditures. While not ideal, this level is still above the 5% minimum reserve threshold.

2. The Live Oak Foundation, which provides fundraising and financial support to the school, sets aside a portion of its fundraising for a reserve fund that could be accessed at an appropriate juncture should the school reserve position require bolstering. As of February 2019 the Foundation’s reserve fund was $72K.

iii. Potential financial impact: (2019-21)

1. If the school’s 2018-19 appeal is denied, it is expected that this will not affect the school’s eligibility in 2019-20 and beyond as the changes in elementary school areas are being included in the charter renewal documents currently under review.