LIVE OAK CHARTER SCHOOL

(1)

LIVE OAK CHARTER SCHOOL

100 Gnoss Concourse Petaluma, CA 94928•(707) 762-9020

Agenda for the Regular Meeting of the Board of Directors

Live Oak Charter School Multi-purpose room

February 8, 2018

Mission & Program

To ensure the humanity and potential of its students through an education resonant with their unfolding

awareness and capacities, and supportive of the full and integrated development of body, heart, and

mind. LOCS provides a K-8 program inspired by Waldorf education to children and families of

Petaluma and surrounding communities. Waldorf inspired education is a developmental approach to

learning that cultivates the innate capacities of each child through age appropriate curriculum. Live

Oak educates the whole child – head, heart, and hands, through an education that integrates each

child’s creative, intellectual, emotional, physical and social domains. Live Oak oﬀers an interdisciplinary

liberal arts program where art, music, and movement are integrated with core academic instruction.

Exploration of the natural world, human culture, language and mathematics enlivens curiosity which is

the foundation of intellectual growth, conceptual flexibility, empathy and sense of connectedness.

OPENING (7:00 pm)

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.

OPEN SESSION

A. Approve the agenda

B. Reports

1. Committee reports

2. Executive Director Report

C. Consent agenda

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: December 14, 2017; January 11, 2018

2. Monthly Financials for January 2018

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

1. Declaration of Auditor Selection

(2)

E. The board will consider the following for discussion

1. 2018 Parent Survey

2. Bylaws update

3. LCAP update

4. Joint Board/Faculty meeting plans

5. Board Development: terms and roles for 2018/19 year

CLOSED SESSION

F. 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

G. Pursuant to Government Code 54957: Public Employee Contracts

OPEN SESSION

H. Report on actions taken in closed session

(3)

Fundraising Report Through December 2017

Total Fundraising Goal

: $244,450

Donations Received by Month

Month

2013/2014 Year

2014/15 year

2015/16 Year

2016/17 Year

2017-18 Year

July

$3,006.98

$12,049.00

$5,943.12

$3,617.89

$10,868.36

August

$12,007.66

$10,654.23

$12,950.00

$9,250.20

$15,409.62

September

$19,387.00

$10,415.00

$12,817.53

$19,680.00

$12,892.50

October

$10,812.85

$11,894.34

$8,773.96

$10,922.55

$19,718.56

November

$10,737.56

$12,621.36

$11,366.17

$16,357.86

$16,616.22

December

$15,555.12

$23,858.48

$18,886.31

$16,650.60

$15,892.75

January

$28,004.31

$23,024.36

$15,033.44

$30,199.56

February

$11,526.77

$13,265.81

$14,856.20

$19,602.98

March

$64,440.89

$63,187.52

$22,635.39

$87,260.89

April

$8,850.58

$25,672.54

$15,018.20

$12,970.35

May

$19,615.61

$18,622.08

$72,234.12

$13,967.58

June

**$12,014.57

$20,376.21

$18,401.27

$12,590.20

Total

$218,459.90

$247,691.07

$228,900.71

$253,070.06

$91,398.01

** Updated number for assets liquidated 08/15/14; additional grant of $6080.83 paid in September

Long-Term Capital Fund Ending Balance: approx.

$59,843

Annual Fund Participation by Grade through January 2018

Grade

2013-14* 2014-15 2015-16 2016-17 Jan. 2017

2017-18

K-Rosemary

71%

82%

86%

82%

73%

82%

K-Sunflower

43%

91%

77%

100%

82%

68%

1

st

59%

74%

91%

88%

68%

75%

2

nd

73%

78%

97%

94%

78%

66%

3

50%

63%

67%

72%

66%

53%

Totals

59%

74%

76%

81%

70%

(4)

(5)

LIVE OAK CHARTER SCHOOL

100 Gnoss Concourse Petaluma, CA 94928•(707) 762-9020

Agenda for the Regular Meeting of the Board of Directors

Live Oak Charter School Multi-purpose room

December 14, 2017

PRESENT:

Shaina Ferraro (SF), Chair

Josh Kizner (JK), Treasure

Chris Fox (CG), Vice Chair

Sarah Grossi (SG), Secretary

Rebecca Emmerson (RE), Director

Courtney Calahan (CC), Director

Erin Wrightsman (EW), Director

Matthew Morgan (MM), Executive Director

OPENING (7:00 pm)

PUBLIC COMMENT

None

OPEN SESSION

A. Approve the agenda. Items D.2 and D.5 deferred to next regular Board Meeting. JK

moved to approve the agenda as amended. EW seconded, all approved.

B. Reports

1. Committee reports

Executive Committee met and formed this agenda (SF).

Finance Committee met and reviewed monthly financials (JK).

2. Executive Director Report

MM provided Executive Director Report.

C. Consent agenda

1. Board Minutes: November 9, 2017

2. Monthly Financials for November 2017

CC moved to approve consent agenda, RE seconded, all approved.

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

1. Review and adopt First Interim financials

EW moved to adopt the First Interim financials, JK seconded, all approved.

2. Adopt 2018/19 School Calendar (deferred to next regular Board Meeting)

3. Approve Form J13A for emergency school closure

SG moved to adopt form J13A for school closure. RE seconded, all approved.

4. Review and adopt the Prospects Policy

(6)

(deferred to next regular Board Meeting)

6. Revise and adopt enrollment cut off dates for K1/2.

CF moves to approve Date of Birth Enrollment Requirements Proposal.

In favor: SF, JK, CF, SG, CC, ES. Opposed: RE. Motion carries

E. The board discussed the following for discussion

1. 2018 Parent Survey, goal to open in late January 2018.

2. Additional programs and revenue sources, goal tis o work with staff to offer camps

during school breaks.

3. Redwood Empire School’s Insurance Group liabilities, reviewed/discussed.

4. Board development and conference attendance, plans for attendance at Alliance for

Public Waldorf Conference in January 2018.

CLOSED SESSION (10:15pm)

F. 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

G. Pursuant to Government Code 54957: Public Employee Contracts

OPEN SESSION

H. Report on actions taken in closed session

No actions to report.

(7)

LIVE OAK CHARTER SCHOOL

100 Gnoss Concourse Petaluma, CA 94928•(707) 762-9020

Agenda for the Regular Meeting of the Board of Directors

Live Oak Charter School Multi-purpose room

January 18, 2018

PRESENT:

Shaina Ferraro (SF), Chair

Josh Kizner (JK), Treasure

Chris Fox (CG), Vice Chair

Sarah Grossi (SG), Secretary

Rebecca Emmerson (RE), Director

Courtney Calahan (CC), Director

Erin Wrightsman (EW), Director

Matthew Morgan (MM), Executive Director

OPENING:

(7: 09 pm)

PUBLIC COMMENT

Comment from parent regarding movement program.

OPEN SESSION

PUBLIC COMMENT

OPEN SESSION

A. SG moves to defer December Board minutes (C.1) and Bylaws Update (E.2)

to February regular meeting, EW seconds, all approve.

SG moves to approve the agenda as amended, EW seconds, all approve.

B. Reports

1. Committee reports

Executive Committee did not meet (SF).

Finance Committee met, reviewed monthly financials (JK).

Foundation Board didn’t meet this month, will have retreat in end January.

2. Executive Director Report (MM)

C. Consent agenda

1. Board Minutes: December 14, 2017 (deferred to February Board Meeting)

2. Monthly Financials for December 2017

JK moves to approve as previously amended, EW seconds, all approve

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

1. Adopt 2018/19 School Calendar

JK moves to adopt as proposed, RE seconds, all approve

(8)

E. The board will consider the following for discussion

1. 2018 Parent Survey

2. Bylaw update (Deferred to February Board Meeting)

3. Additional programs and revenue sources

4. Board development and conference attendance

CLOSED SESSION (10:00 pm)

F. 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

G. Pursuant to Government Code 54957: Public Employee Contracts

OPEN SESSION (10:14pm)

H. Report on actions taken in closed session

Nothing to report.

ADJOURNMENT (10:15pm)

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Fiscal05

Account Summary-Balance

Fiscal Year 2017/18

Balances through 01/31/2018

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

Balance Expenditure Encumbered Revised Budget Adopted Budget Description

Object 1100 - Teachers' Salar

667,580.00 668,585.00 305,508.70 365,325.48

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

2,249.18-25,536.00 25,536.00 11,607.45 13,928.94

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

.39-39,069.00 38,444.00 16,150.00 20,664.96

62- 1400- 0- 1110- 1000- 1100- 000- 0000 Teachers' Salar,Instructi 1,629.04

732,185.00 732,565.00 333,266.15 399,919.38 620.53-Total for Object 1100 and Expense accounts

Object 1130 - Teachers' Sals

10,500.00 4,000.00 2,000.00

62- 0000- 0- 1110- 1000- 1130- 000- 0000 Teachers' Sals,Instructio 2,000.00

10,500.00 4,000.00 .00 2,000.00 2,000.00 Total for Object 1130 and Expense accounts

Object 1148 - Teacher Substit

9,000.00 11,500.00 6,560.00

62- 0000- 0- 1110- 1000- 1148- 000- 0000 Teacher Substit,Instructi 4,940.00

Object 1300 - Cert Suprvsrs'

115,000.00 115,000.00 47,916.70 67,083.38

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

.08-115,000.00 115,000.00 47,916.70 67,083.38 .08-Total for Object 1300 and Expense accounts

Object 2100 - Instructional A

105,810.00 187,934.00 84,621.70 95,186.71

62- 0000- 0- 1110- 1000- 2100- 000- 0000 Instructional A,Instructi 8,125.59

18,701.00 9,097.00 6,939.80 7,368.12

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

5,210.92-124,511.00 197,031.00 91,561.50 102,554.83 2,914.67 Total for Object 2100 and Expense accounts

Object 2148 - Instr Aides Sub

5,196.00 5,196.00 1,653.13

62- 0000- 0- 1110- 1000- 2148- 000- 0000 Instr Aides Sub,Instructi 3,542.87

Object 2199 - Instr Aides Oth

9,000.00 9,000.00 4,483.14

62- 0000- 0- 1110- 1000- 2199- 000- 0000 Instr Aides Oth,Instructi 4,516.86

Object 2220 - Classfd Hrly Cu

5,642.00 5,462.00 2,481.85 2,978.22

62- 0000- 0- 1110- 8200- 2220- 000- J ANI Classfd Hrly Cu,Operation 1.93

5,642.00 5,462.00 2,481.85 2,978.22 1.93 Total for Object 2220 and Expense accounts

Object 2400 - Clerical & Offi

156,445.00 65,821.85 90,621.37

62- 0000- 0- 0000- 7200- 2400- 000- 0000 Clerical & Offi,Other Gen 1.78

155,955.00 62- 0000- 0- 1110- 2700- 2400- 000- 0000 Clerical & Offi,School Ad

Object 2900 - Other Classifie

303,232.00 257,513.00 117,019.60 143,618.59

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

3,125.19-4,300.00 5,006.00 2,388.75 2,618.16

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

.91-Selection

Generated for Matthew Morgan (MDMORGAN), Feb 1 2018 5:43PM

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

(10)

Fiscal05

Account Summary-Balance

Fiscal Year 2017/18

Balances through 01/31/2018

Object 2900 - Other Classifie (continued)

83,992.00 48,926.00 19,629.60 29,295.52

62- 9033- 0- 8500- 5900- 2900- 000- CARE Other Classifie,Other Com .88

391,524.00 311,445.00 139,037.95 175,532.27 3,125.22-Total for Object 2900 and Expense accounts

Object 2999 - Other Class Sal

751.07

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

751.07-2,184.00 37,250.00 16,380.14

62- 9033- 0- 8500- 5900- 2999- 000- c ar e Other Class Sal,Other Com 20,869.86

Object 3101 - Benefits - Strs

96,333.00 97,309.00 43,853.15 53,558.84

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

102.99-16,595.00 16,595.00 6,914.40 9,680.16

62- 0000- 0- 1110- 2700- 3101- 000- 0000 Benefits - Strs,School Ad .44

Object 3201 - Benefits - Pers

249.45 99.78

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

349.23-3,966.00 3,966.00 1,802.75 2,163.30

62- 1100- 0- 1110- 1000- 3201- 000- 0000 Benefits - Pers,Instructi

.05-6,067.00 5,970.00 2,508.25 3,209.46

62- 1400- 0- 1110- 1000- 3201- 000- 0000 Benefits - Pers,Instructi 252.29

Object 3202 - Benefits - Pers

22,831.00 9,512.80 13,317.92

62- 0000- 0- 0000- 7200- 3202- 000- 0000 Benefits - Pers,Other Gen .28

65,228.00 65,228.00 26,857.50 31,627.69

62- 0000- 0- 1110- 1000- 3202- 000- 0000 Benefits - Pers,Instructi 6,742.81

981.00 981.00 371.00 406.63

62- 0000- 0- 1110- 2420- 3202- 000- LI BR Benefits - Pers,Instructi 203.37

22,831.00 62- 0000- 0- 1110- 2700- 3202- 000- 0000 Benefits - Pers,School Ad

1,208.00 1,420.00 499.60 920.03

62- 0000- 0- 5770- 1190- 3202- 000- 0000 Benefits - Pers,Spec Ed-o .37

116.65

62- 0855- 0- 8500- 5900- 3202- 000- CARE Benefits - Pers,Other Com

116.65-9,082.00 9,082.00 3,048.65 6,863.22

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

829.87-99,330.00 99,542.00 40,289.55 53,252.14 6,000.31 Total for Object 3202 and Expense accounts

Object 3311 - Benefits - Oasd

558.00 95.00 91.70 165.64

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

162.34-1,476.00 1,476.00 662.75 801.02

62- 1100- 0- 1110- 1000- 3311- 000- 0000 Benefits - Oasd,Instructi 12.23

2,258.00 2,222.00 922.10 1,188.60

62- 1400- 0- 1110- 1000- 3311- 000- 0000 Benefits - Oasd,Instructi 111.30

Object 3312 - Benefits - Oasd

8,842.00 3,703.45 5,138.51

62- 0000- 0- 0000- 7200- 3312- 000- 0000 Benefits - Oasd,Other Gen .04

30,583.00 30,498.00 12,348.85 15,066.23

62- 0000- 0- 1110- 1000- 3312- 000- 0000 Benefits - Oasd,Instructi 3,082.92

392.00 311.00 148.10 162.32

62- 0000- 0- 1110- 2420- 3312- 000- LI BR Benefits - Oasd,Instructi .58

8,842.00 62- 0000- 0- 1110- 2700- 3312- 000- 0000 Benefits - Oasd,School Ad

Selection

(11)

Fiscal05

Account Summary-Balance

Fiscal Year 2017/18

Balances through 01/31/2018

Object 3312 - Benefits - Oasd (continued)

339.00 339.00 153.85 184.62

62- 0000- 0- 1110- 8200- 3312- 000- J ANI Benefits - Oasd,Operation .53

482.00 567.00 430.25 459.61

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

322.86-46.57

62- 0855- 0- 8500- 5900- 3312- 000- CARE Benefits - Oasd,Other Com

46.57-3,709.00 3,709.00 1,194.60 2,739.54

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

225.14-44,347.00 44,266.00 17,979.10 23,797.40 2,489.50 Total for Object 3312 and Expense accounts

Object 3331 - Benefits - Medi

9,323.00 9,323.00 4,178.05 5,145.29

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

.34-1,537.00 1,537.00 629.75 897.10

62- 0000- 0- 1110- 2700- 3331- 000- 0000 Benefits - Medi,School Ad 10.15

345.00 345.00 155.00 187.34

62- 1100- 0- 1110- 1000- 3331- 000- 0000 Benefits - Medi,Instructi 2.66

528.00 520.00 215.65 277.98

Object 3332 - Benefits - Medi

2,068.00 866.15 1,201.74

62- 0000- 0- 0000- 7200- 3332- 000- 0000 Benefits - Medi,Other Gen .11

7,152.00 7,152.00 2,888.10 3,522.46

92.00 73.00 34.65 37.98

62- 0000- 0- 1110- 2420- 3332- 000- LI BR Benefits - Medi,Instructi .37

2,068.00 62- 0000- 0- 1110- 2700- 3332- 000- 0000 Benefits - Medi,School Ad

79.00 79.00 36.00 43.20

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

.20-113.00 132.00 100.65 107.51

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

76.16-10.89

62- 0855- 0- 8500- 5900- 3332- 000- CARE Benefits - Medi,Other Com

10.89-867.00 867.00 279.40 658.14

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

70.54-10,371.00 10,371.00 4,204.95 5,581.92 584.13 Total for Object 3332 and Expense accounts

Object 3401 - H & W Benefits

123,156.00 136,603.00 62,434.95 74,639.15

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

471.10-13,711.00 13,711.00 5,632.75 7,933.85

62- 0000- 0- 1110- 2700- 3401- 000- 0000 H & W Benefits,School Adm 144.40

5,363.00 5,363.00 2,431.93 2,930.99

62- 1100- 0- 1110- 1000- 3401- 000- 0000 H & W Benefits,Instructio .08

8,205.00 8,074.00 3,383.65 4,348.93

62- 1400- 0- 1110- 1000- 3401- 000- 0000 H & W Benefits,Instructio 341.42

Object 3402 - H & W Benefits

40,700.00 16,898.25 23,801.55

62- 0000- 0- 0000- 7200- 3402- 000- 0000 H & W Benefits,Other Gene .20

31,340.00 28,577.00 12,899.37 15,677.43

62- 0000- 0- 1110- 1000- 3402- 000- 0000 H & W Benefits,Instructio .20

40,700.00 62- 0000- 0- 1110- 2700- 3402- 000- 0000 H & W Benefits,School Adm

13,816.00 13,816.00 6,295.25 7,520.35

62- 9033- 0- 8500- 5900- 3402- 000- c ar e H & W Benefits,Other Comm .40

85,856.00 83,093.00 36,092.87 46,999.33 .80 Total for Object 3402 and Expense accounts

Object 3501 - Benefits - Sui

Selection

(12)

Fiscal05

Account Summary-Balance

Fiscal Year 2017/18

Balances through 01/31/2018

Object 3501 - Benefits - Sui

322.00 472.00 144.10 328.39

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

.49-53.00 53.00 21.70 30.92

62- 0000- 0- 1110- 2700- 3501- 000- 0000 Benefits - Sui,School Adm .38

12.00 12.00 5.35 6.46

62- 1100- 0- 1110- 1000- 3501- 000- 0000 Benefits - Sui,Instructio .19

18.00 18.00 7.40 9.56

62- 1400- 0- 1110- 1000- 3501- 000- 0000 Benefits - Sui,Instructio 1.04

405.00 555.00 178.55 375.33 1.12

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

71.00 29.85 41.45

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

.30-247.00 247.00 99.65 121.58

62- 0000- 0- 1110- 1000- 3502- 000- 0000 Benefits - Sui,Instructio 25.77

3.00 3.00 1.20 1.32

62- 0000- 0- 1110- 2420- 3502- 000- LI BR Benefits - Sui,Instructio .48

71.00 62- 0000- 0- 1110- 2700- 3502- 000- 0000 Benefits - Sui,School Adm

3.00 3.00 1.25 1.50

62- 0000- 0- 1110- 8200- 3502- 000- J ANI Benefits - Sui,Operations .25

4.00 4.00 3.45 3.68

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

3.13-.38

62- 0855- 0- 8500- 5900- 3502- 000- CARE Benefits - Sui,Other Comm

.38-30.00 30.00 9.60 22.67

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

2.27-358.00 358.00 145.00 192.58 20.42

Total for Object 3502 and Expense accounts Object 3601 - Benefits - Wcom

13,396.00 13,396.00 6,049.05 7,402.92

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

55.97-2,277.00 2,277.00 948.75 1,328.25

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

506.00 506.00 229.80 275.76

62- 1100- 0- 1110- 1000- 3601- 000- 0000 Benefits - Wcom,Instructi .44

773.00 761.00 319.80 409.20

62- 1400- 0- 1110- 1000- 3601- 000- 0000 Benefits - Wcom,Instructi 32.00

Object 3602 - Benefits - Wcom

3,084.00 1,303.25 1,794.29

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

13.54-9,781.00 9,754.00 3,992.50 4,848.98

62- 0000- 0- 1110- 1000- 3602- 000- 0000 Benefits - Wcom,Instructi 912.52

125.00 100.00 47.30 51.84

62- 0000- 0- 1110- 2420- 3602- 000- LI BR Benefits - Wcom,Instructi .86

3,084.00 62- 0000- 0- 1110- 2700- 3602- 000- 0000 Benefits - Wcom,School Ad

108.00 108.00 49.15 58.98

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

.13-154.00 181.00 137.40 146.77

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

103.17-14.87

62- 0855- 0- 8500- 5900- 3602- 000- CARE Benefits - Wcom,Other Com

14.87-1,198.00 1,198.00 388.65 904.35

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

95.00-14,450.00 14,425.00 5,918.25 7,820.08 686.67 Total for Object 3602 and Expense accounts

Object 4110 - Textbooks

2,000.00 500.00

62- 0000- 0- 1110- 1000- 4110- 000- 0000 Textbooks,Instruction,Reg 500.00

1,907.00 1,907.00 187.97

62- 6300- 0- 1110- 1000- 4110- 000- 0000 Textbooks,Instruction,Reg 1,719.03

Selection

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Fiscal05

Account Summary-Balance

Fiscal Year 2017/18

Balances through 01/31/2018

3,907.00 2,407.00 .00 187.97 2,219.03 Total for Object 4110 and Expense accounts

Object 4210 - Books Other Tha

2,000.00 1,000.00 706.19

62- 0000- 0- 1110- 1000- 4210- 000- 0000 Books Other Tha,Instructi 293.81

1,000.00 1,000.00 650.04

62- 0000- 0- 1110- 1000- 4210- 000- LI BR Books Other Tha,Instructi 349.96

3,000.00 2,000.00 .00 1,356.23 643.77 Total for Object 4210 and Expense accounts

Object 4300 - Materials & Sup

15,000.00

62- 9030- 0- 1110- 1000- 4300- 000- 0000 Materials & Sup,Instructi 15,000.00

14,222.00 17,847.00 2,574.55

62- 9033- 0- 8500- 5900- 4300- 000- c ar e Materials & Sup,Other Com 15,272.45

104.00 95.68

62- 9038- 0- 1110- 1000- 4300- 000- 0000 Materials & Sup,Instructi 8.32

Object 4310 - Instructional M

1,500.00 200.00 28.62

62- 0000- 0- 1110- 1000- 4310- 000- 0000 Instructional M,Instructi 171.38

1,750.00 1,750.00 1,747.70

62- 0000- 0- 1110- 1000- 4310- 000- 5t h1 Instructional M,Instructi 2.30

2,150.00 2,150.00 1,884.71

1,750.00 1,150.00 1,148.41

62- 0000- 0- 1110- 1000- 4310- 000- 7TH1 Instructional M,Instructi 1.59

1,750.00 450.00 393.69

750.00 62- 0000- 0- 1110- 1000- 4310- 000- CHOR Instructional M,Instructi

500.00 180.00 178.44

62- 0000- 0- 1110- 1000- 4310- 000- GAME Instructional M,Instructi 1.56

5,500.00 3,000.00 3,096.57

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

96.57-500.00 210.00 207.26

62- 0000- 0- 1110- 1000- 4310- 000- KND1 Instructional M,Instructi 2.74

500.00 62- 0000- 0- 1110- 1000- 4310- 000- KND2 Instructional M,Instructi

750.00 135.00 134.34

62- 0000- 0- 1110- 1000- 4310- 000- MATH Instructional M,Instructi .66

500.00 540.00 536.96

62- 0000- 0- 1110- 1000- 4310- 000- MI DD Instructional M,Instructi 3.04

800.00 861.00 861.37

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

.37-800.00 600.00 328.44

62- 0000- 0- 1110- 1000- 4310- 000- RSP1 Instructional M,Instructi 271.56

800.00 600.00 59.25

62- 0000- 0- 1110- 1000- 4310- 000- RTI 1 Instructional M,Instructi 540.75

800.00 800.00 569.19

62- 0000- 0- 1110- 1000- 4310- 000- SPAN Instructional M,Instructi 230.81

1,500.00 62- 0000- 0- 1110- 1000- 4310- 000- TRAC Instructional M,Instructi

1,500.00 1,000.00 998.35

62- 0000- 0- 1110- 1000- 4310- 000- WOOD Instructional M,Instructi 1.65

3,777.00 6,157.00

62- 1100- 0- 1110- 1000- 4310- 000- 0000 Instructional M,Instructi 6,157.00

1,000.00 3,812.00 1,897.99

62- 6300- 0- 1110- 1000- 4310- 000- 0000 Instructional M,Instructi 1,914.01

2,150.00 2,150.00 1,411.22

62- 6300- 0- 1110- 1000- 4310- 000- 1s t 1 Instructional M,Instructi 738.78

1,400.00 1,400.00 1,397.70

62- 6300- 0- 1110- 1000- 4310- 000- 2nd1 Instructional M,Instructi 2.30

2,150.00 2,150.00 2,143.44

62- 6300- 0- 1110- 1000- 4310- 000- 3RD1 Instructional M,Instructi 6.56

1,400.00 1,400.00 1,005.52

62- 6300- 0- 1110- 1000- 4310- 000- 4TH1 Instructional M,Instructi 394.48

1,400.00 1,400.00 1,052.23

62- 6300- 0- 1110- 1000- 4310- 000- KND1 Instructional M,Instructi 347.77

Selection

(14)

Fiscal05

Account Summary-Balance

Fiscal Year 2017/18

Balances through 01/31/2018

Object 4310 - Instructional M (continued)

1,400.00 1,400.00 783.37

62- 6300- 0- 1110- 1000- 4310- 000- k nd2 Instructional M,Instructi 616.63

Object 4340 - Computer Sftwar

14,000.00 14,000.00 8,792.63

62- 0000- 0- 1110- 1000- 4340- 000- 8t h1 Computer Sftwar,Instructi 5,207.37

2,950.65

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

2,950.65-14,000.00 14,000.00 .00 11,743.28 2,256.72 Total for Object 4340 and Expense accounts

Object 4350 - Office Supplies

4,500.00 4,500.00 4,446.05

62- 0000- 0- 1110- 2700- 4350- 000- 0000 Office Supplies,School Ad 53.95

Object 4353 - Duplicating Cos

1,500.00 1,500.00 464.69

62- 0000- 0- 1110- 2700- 4353- 000- 0000 Duplicating Cos,School Ad 1,035.31

Object 4370 - Custodial Suppl

3,500.00 3,500.00 2,821.24

62- 0000- 0- 1110- 8200- 4370- 000- J ANI Custodial Suppl,Operation 678.76

Object 4390 - Other Supplies

1,500.00 1,000.00 737.84

62- 0000- 0- 1110- 1000- 4390- 000- 0000 Other Supplies,Instructio 262.16

105.88

62- 0000- 0- 1110- 1000- 4390- 000- 2017 Other Supplies,Instructio

105.88-800.00 650.00 624.48

800.00 650.00 76.93

1,600.00 1,200.00 173.47

62- 0000- 0- 1110- 1000- 4390- 000- 2020 Other Supplies,Instructio 1,026.53

800.00 650.00 606.26

800.00 650.00 159.07

800.00 650.00 480.09

800.00 650.00 671.27

62- 0000- 0- 1110- 1000- 4390- 000- 2024 Other Supplies,Instructio

21.27-1,600.00 1,200.00

500.00 500.00 498.30

62- 0000- 0- 1110- 1000- 4390- 000- ATHL Other Supplies,Instructio 1.70

1,000.00 250.00 21.42

62- 0000- 0- 1110- 1000- 4390- 000- GARD Other Supplies,Instructio 228.58

1,250.00 1,250.00 403.96

62- 0000- 0- 1110- 1000- 4390- 000- GRAD Other Supplies,Instructio 846.04

3,200.00 3,200.00 2,033.97

62- 0000- 0- 1110- 1000- 4390- 000- K1SN Other Supplies,Instructio 1,166.03

3,200.00 3,200.00 2,000.61

62- 0000- 0- 1110- 1000- 4390- 000- K2SN Other Supplies,Instructio 1,199.39

200.00 200.00

62- 0000- 0- 1110- 2420- 4390- 000- LI BR Other Supplies,Instructio 200.00

750.00 250.00 191.76

62- 0000- 0- 1110- 2700- 4390- 000- 0000 Other Supplies,School Adm 58.24

4,000.00 4,000.00 2,210.06

62- 0000- 0- 1110- 2700- 4390- 000- COPY Other Supplies,School Adm 1,789.94

Selection

(15)

Fiscal05

Account Summary-Balance

Fiscal Year 2017/18

Balances through 01/31/2018

Object 4390 - Other Supplies (continued)

1,500.00 1,250.00 603.57

62- 0000- 0- 1110- 2700- 4390- 000- FEST Other Supplies,School Adm 646.43

1,200.00 1,200.00 999.43

62- 0000- 0- 1110- 8200- 4390- 000- 0000 Other Supplies,Operations 200.57

2,000.00 2,000.00 1,163.38

62- 0000- 0- 1110- 8200- 4390- 000- MNTN Other Supplies,Operations 836.62

800.00 800.00 775.74

62- 0855- 0- 1110- 1000- 4390- 000- KND1 Other Supplies,Instructio 24.26

800.00 800.00 443.31

62- 0855- 0- 1110- 1000- 4390- 000- KND2 Other Supplies,Instructio 356.69

1,000.00 4,249.00 4,170.17

62- 0855- 0- 1110- 1000- 4390- 000- MUSC Other Supplies,Instructio 78.83

500.00 500.00 377.12

62- 0855- 0- 1110- 1000- 4390- 000- SGOV Other Supplies,Instructio 122.88

2,000.00 2,000.00 22.05

62- 0855- 0- 1110- 1000- 4390- 000- TRI P Other Supplies,Instructio 1,977.95

2,000.00 751.00 750.55

62- 0855- 0- 8500- 5900- 4390- 000- s umm Other Supplies,Other Comm .45

4,443.00 4,443.00

6,000.00 6,000.00 67.50

62- 6030- 0- 1110- 8200- 4390- 000- 0000 Other Supplies,Operations 5,932.50

6,000.00 6,000.00 3,379.16

62- 6030- 0- 1110- 8200- 4390- 000- MNTN Other Supplies,Operations 2,620.84

500.00 500.00

62- 9033- 0- 8500- 5900- 4390- 000- CARE Other Supplies,Other Comm 500.00

1,000.00 1,934.00 1,053.30

62- 9090- 0- 0000- 8300- 4390- 000- 0000 Other Supplies,Security,U 880.70

Object 4400 - Inventory Suppl

2,000.00 62- 0855- 0- 1110- 1000- 4400- 000- MUSC Inventory Suppl,Instructi

2,000.00 .00 .00 .00 .00

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

5,000.00 616.00 615.74

62- 0000- 0- 1110- 1000- 5200- 000- 0000 Travel & Confer,Instructi .26

500.00 250.00 445.20

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

195.20-9,000.00 9,000.00 1,733.66

62- 0855- 0- 1110- 1000- 5200- 000- TRI P Travel & Confer,Instructi 7,266.34

11,825.00 4,000.00

62- 6264- 0- 1110- 1000- 5200- 000- 0000 Travel & Confer,Instructi 7,825.00

Object 5300 - Dues & Membersh

2,000.00 3,795.00 3,795.00

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

2,000.00 3,795.00 .00 3,795.00 .00 Total for Object 5300 and Expense accounts

Object 5450 - Other Insurance

8,500.00 8,500.00

62- 0000- 0- 1110- 2700- 5450- 000- 0000 Other Insurance,School Ad 8,500.00

8,500.00 8,500.00 .00 .00 8,500.00 Total for Object 5450 and Expense accounts

Object 5520 - Electricity

7,000.00 7,000.00 3,189.83

62- 0000- 0- 1110- 8200- 5520- 000- 0000 Electricity,Operations,Re 3,810.17

21,000.00 21,000.00 9,569.41

62- 6030- 0- 1110- 8200- 5520- 000- 0000 Electricity,Operations,Re 11,430.59

Selection

(16)

Fiscal05

Account Summary-Balance

Fiscal Year 2017/18

Balances through 01/31/2018

Object 5530 - Water

1,250.00 1,500.00 1,355.60

62- 0000- 0- 1110- 8200- 5530- 000- 0000 Water,Operations,Regular 144.40

3,750.00 4,500.00 4,066.77

62- 6030- 0- 1110- 8200- 5530- 000- 0000 Water,Operations,Regular 433.23

Object 5560 - Waste Disposal

900.00 900.00 689.44

62- 0000- 0- 1110- 8200- 5560- 000- 0000 Waste Disposal,Operations 210.56

2,700.00 2,700.00 2,068.24

62- 6030- 0- 1110- 8200- 5560- 000- 0000 Waste Disposal,Operations 631.76

Object 5600 - Rentals And Lea

1,600.00 1,611.00 2,785.34

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

1,174.34-7,000.00 6,989.00 3,639.99

62- 0000- 0- 1110- 8200- 5600- 000- COPY Rentals And Lea,Operation 3,349.01

42,550.00 42,550.00 24,546.44

62- 0000- 0- 1110- 8200- 5600- 000- FAI R Rentals And Lea,Operation 18,003.56

2,500.00 2,500.00 1,454.81

62- 0000- 0- 1110- 8200- 5600- 000- PORT Rentals And Lea,Operation 1,045.19

2,000.00 2,000.00

62- 0855- 0- 1110- 1000- 5600- 000- TRI P Rentals And Lea,Instructi 2,000.00

4,800.00 4,800.00 3,200.00

62- 6030- 0- 1110- 8200- 5600- 000- 0000 Rentals And Lea,Operation 1,600.00

128,150.00 128,150.00 73,639.07

62- 6030- 0- 1110- 8200- 5600- 000- FAI R Rentals And Lea,Operation 54,510.93

7,500.00 7,500.00 4,364.50

62- 6030- 0- 1110- 8200- 5600- 000- PORT Rentals And Lea,Operation 3,135.50

Object 5630 - Repairs

2,500.00 2,500.00 672.48

62- 0000- 0- 1110- 8200- 5630- 000- ROP1 Repairs,Operations,Regula 1,827.52

7,500.00 6,750.00 1,994.32

62- 6030- 0- 1110- 8200- 5630- 000- ROP1 Repairs,Operations,Regula 4,755.68

Object 5632 - Copier Repairs

2,500.00 2,500.00 1,601.42

62- 0000- 0- 1110- 8200- 5632- 000- COPY Copier Repairs,Operations 898.58

Object 5800 - Other Svcs & Op

400.00 400.00 356.27

62- 0000- 0- 0000- 7100- 5800- 000- FEES Other Svcs & Op,Board & S 43.73

350.00 246.00 240.00

62- 0000- 0- 0000- 7200- 5800- 000- 0000 Other Svcs & Op,Other Gen 6.00

42,009.00 42,009.00 23,382.90

62- 0000- 0- 0000- 7600- 5800- 000- DI ST Other Svcs & Op,All Other 18,626.10

800.00 2,105.00 2,315.08

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

210.08-104.00 104.00

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

1,200.00 500.00 684.00

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

184.00-22,000.00 20,695.00 10,331.70

62- 0000- 0- 1110- 1000- 5800- 000- TRI P Other Svcs & Op,Instructi 10,363.30

2,000.00 2,000.00 1,672.15

62- 0000- 0- 1110- 2700- 5800- 000- 0000 Other Svcs & Op,School Ad 327.85

26,000.00 26,000.00 17,160.00

62- 0000- 0- 1110- 3110- 5800- 000- COUN Other Svcs & Op,Guidance 8,840.00

Selection

(17)

Fiscal05

Account Summary-Balance

Fiscal Year 2017/18

Balances through 01/31/2018

Object 5800 - Other Svcs & Op (continued)

5,000.00 5,000.00 2,463.75

62- 0000- 0- 1110- 8200- 5800- 000- 0000 Other Svcs & Op,Operation 2,536.25

4,500.00 4,500.00 3,818.18

62- 0000- 0- 1110- 8200- 5800- 000- J ANI Other Svcs & Op,Operation 681.82

1,100.00 1,100.00 999.00

62- 0000- 0- 1110- 8200- 5800- 000- PORT Other Svcs & Op,Operation 101.00

1,300.00 1,300.00 344.00

62- 0000- 0- 1110- 8300- 5800- 000- 0000 Other Svcs & Op,Security, 956.00

600.00 600.00 375.00

62- 0855- 0- 1110- 1000- 5800- 000- MUSC Other Svcs & Op,Instructi 225.00

4,750.00 4,750.00 4,734.00

62- 0855- 0- 1110- 1000- 5800- 000- TRI P Other Svcs & Op,Instructi 16.00

2,400.00 2,400.00 4,338.75

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

1,938.75-13,500.00 13,500.00 5,784.53

62- 6030- 0- 1110- 8200- 5800- 000- J ANI Other Svcs & Op,Operation 7,715.47

5,400.00 5,400.00 3,250.00

62- 9033- 0- 8500- 5900- 5800- 000- CARE Other Svcs & Op,Other Com 2,150.00

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

Object 5818 - Scoe A/v Contra

95.00

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

95.00-.00 .00 .00 95.00

95.00-Total for Object 5818 and Expense accounts Object 5821 - Audit Costs

8,100.00 8,100.00

62- 0000- 0- 1110- 2700- 5821- 000- 0000 Audit Costs,School Admini 8,100.00

3,427.00

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

3,427.00-8,100.00 8,100.00 .00 3,427.00 4,673.00 Total for Object 5821 and Expense accounts

Object 5823 - Legal Costs

5,000.00 5,000.00 1,876.71

62- 0000- 0- 1110- 2700- 5823- 000- 0000 Legal Costs,School Admini 3,123.29

Object 5825 - Advertisement (

275.00 275.00 161.00

62- 0000- 0- 0000- 7200- 5825- 000- 0000 Advertisement (,Other Gen 114.00

2,000.00 2,000.00 750.00

62- 0000- 0- 1110- 2700- 5825- 000- 0000 Advertisement (,School Ad 1,250.00

Object 5830 - Professional/co

500.00 500.00

62- 0000- 0- 1705- 1000- 5830- 000- 0000 Professional/co,Instructi 500.00

500.00 500.00 .00 .00 500.00

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

750.00 750.00

62- 0000- 0- 1110- 2700- 5860- 000- 0000 Other Employmen,School Ad 750.00

750.00 750.00 .00 .00 750.00

Total for Object 5860 and Expense accounts

Selection

(18)

Fiscal05

Account Summary-Balance

Fiscal Year 2017/18

Balances through 01/31/2018

Object 5862 - Fingerprinting

2,000.00 1,200.00 875.00

62- 0000- 0- 1110- 2700- 5862- 000- 0000 Fingerprinting,School Adm 325.00

2,000.00 1,200.00 .00 875.00 325.00 Total for Object 5862 and Expense accounts

Object 5911 - Telephone

1,100.00 1,100.00 931.69

62- 0000- 0- 1110- 8200- 5911- 000- 0000 Telephone,Operations,Regu 168.31

3,300.00 3,300.00 2,794.78

62- 6030- 0- 1110- 8200- 5911- 000- 0000 Telephone,Operations,Regu 505.22

Object 5940 - Internet

800.00 800.00 476.38

62- 0000- 0- 1110- 2700- 5940- 000- 0000 Internet,School Administ, 323.62

2,400.00 2,400.00 1,357.17

62- 6030- 0- 1110- 2700- 5940- 000- 0000 Internet,School Administ, 1,042.83

Object 5950 - Postage

1,600.00 1,600.00 1,617.34

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

17.34-1,600.00 1,600.00 .00 1,617.34 17.34-Total for Object 5950 and Expense accounts

Object 7141 - Oth Tuitn, Exce

110,000.00 85,000.00

62- 0000- 0- 5001- 9200- 7141- 000- 0000 Oth Tuitn, Exce,Transfers 85,000.00

Object 8011 - Revenue Limit S

Adopted Budget Revised Budget Account Balance Revenue Description

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

715,478.00 512,106.00 398,262.00

62- 0000- 0- 0000- 0000- 8011- 000- 0000 Revenue Limit S,Unrestric 113,844.00

398,262.00 512,106.00

715,478.00 113,844.00

Total for Object 8011 and Revenue accounts Object 8012 - EPA

56,918.00 56,008.00 91,869.00

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

35,861.00-91,869.00 56,008.00

56,918.00

35,861.00-Total for Object 8012 and Revenue accounts Object 8096 - In Lieu Of Prop

1,428,507.00 1,602,148.00 723,563.00

62- 0000- 0- 0000- 0000- 8096- 000- 0000 In Lieu Of Prop,Unrestric 878,585.00

723,563.00 1,602,148.00

1,428,507.00 878,585.00

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

4,003.00 4,003.00 18,312.00

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

14,309.00-13,833.00

62- 0000- 0- 0000- 0000- 8550- 000- 1TI M Mandated Cost R,Unrestric 13,833.00

18,312.00 17,836.00

4,003.00

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

Selection

(19)

Fiscal05

Account Summary-Balance

Fiscal Year 2017/18

Balances through 01/31/2018

Revenue Description

Balance Revised

Budget Adopted

Budget

Object 8560 - State Lottery R

40,981.00 40,326.00 17,058.94

62- 1100- 0- 0000- 0000- 8560- 000- 0000 State Lottery R,State Lot 23,267.06

3,035.00 3,034.91

62- 1100- 0- 0000- 0000- 8560- 000- PY00 State Lottery R,State Lot .09

12,807.00 12,602.00 273.62

62- 6300- 0- 0000- 0000- 8560- 000- 0000 State Lottery R,Lottery - 12,328.38

3,017.00 3,016.93

62- 6300- 0- 0000- 0000- 8560- 000- PY00 State Lottery R,Lottery - .07

23,384.40 58,980.00

53,788.00 35,595.60

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

51,503.38

62- 0000- 0- 0000- 0000- 8590- 000- 0000 All Other State,Unrestric

51,503.38-213,443.00 213,443.00 45,641.00

62- 6030- 0- 0000- 0000- 8590- 000- 0000 All Other State,Charter S 167,802.00

122,583.00

62- 6230- 0- 0000- 0000- 8590- 000- 0000 All Other State,CAClnEnrg

122,583.00-219,727.38 213,443.00

213,443.00

6,284.38-Total for Object 8590 and Revenue accounts Object 8660 - Interest

5,700.00 5,700.00 4,083.27

62- 0000- 0- 0000- 0000- 8660- 000- 0000 Interest,Unrestricted/no 1,616.73

4,083.27 5,700.00

5,700.00 1,616.73

Total for Object 8660 and Revenue accounts Object 8689 - All Other Fees

135,000.00 120,778.00 51,854.84

62- 9033- 0- 8500- 0000- 8689- 000- CARE All Other Fees,After Scho 68,923.16

51,854.84 120,778.00

135,000.00 68,923.16

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

14,628.00

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

14,628.00-200,000.00 200,000.00 49,918.87

62- 0000- 0- 0000- 0000- 8699- 000- FUND All Other Local,Unrestric 150,081.13

500.00 500.00

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

1,400.00

62- 0855- 0- 0000- 0000- 8699- 000- MUSC All Other Local,Donations

1,400.00-15,000.00

62- 9030- 0- 0000- 0000- 8699- 000- 0000 All Other Local,Foundatio 15,000.00

390.00

62- 9038- 0- 0000- 0000- 8699- 000- 0000 All Other Local,Rotary Gr

390.00-1,000.00 1,000.00

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

66,336.87 216,500.00

201,500.00 150,163.13

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

25,450.00-

25,450.00-62- 0000- 0- 0000- 0000- 8980- 000- 0000 Contribute From,Unrestric

25,450.00-25,450.00 25,450.00

62- 0855- 0- 0000- 0000- 8980- 000- 0000 Contribute From,Donations 25,450.00

.00 .00

Total for Object 8980 and Revenue accounts Object 9720 - Reserve For Enc

928,507.95

62- - - - - 9720- - Reserve For Enc, 928,507.95

Selection

(20)

Fiscal05

Account Summary-Balance

Fiscal Year 2017/18

Balances through 01/31/2018

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

Revised

Budget Debit Credit

Account Balance

928,507.95

.00 .00 .00 928,507.95

Total for Object 9720 and Ending Balance accounts Object 9790 - Undesignated/un

601,527.00 640,983.00 62- 0000- 0- - - 9790- - Undesignated/un,Unrestric

1.00 62- 1400- 0- - - 9790- - Undesignated/un,EPA

.00

601,528.00 640,983.00 .00 .00

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

590,960.00 592,956.00 7,593.00 600,548.83

62- 0000- 0- - - 9791- - Beginning Balan,Unrestric 592,955.83

43,870.00 43,870.00

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

1.00 1.00 2.81 3.50

62- 1400- 0- - - 9791- - Beginning Balan,EPA .69

93,056.00 93,056.00 62- 6030- 0- - - 9791- - Beginning Balan,Charter S

11,825.00 6,000.00 17,825.00

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

6,078.63 6,078.63 62- 6300- 0- - - 9791- - Beginning Balan,Lottery

-17,847.00 17,847.44

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

104.00 104.43

62- 9038- 0- - - 9791- - Beginning Balan,Rotary Gr 104.43

934.00 934.29

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

780,268.12

590,961.00 667,537.00 112,730.44 667,537.68 Total for Object 9791 and Starting Balance accounts

Actual Budgeted

= Calculated Ending Balance - Expenditures

- Encumbrances + Revenues

Starting Balance

667,537.68

667,537.00 2,803,499.00

1,597,392.76 928,507.95

2,830,053.00 1,501,677.02

640,983.00 165,254.53-Total for Org 012 - Live Oak Charter School

Selection

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SONOMA COUNTY OFFICE OF EDUCATION

SCOE BIZ

Business Services

Bulletin No. 18-10

January 29, 2018

To:

District CBOs & Superintendents

Charter School CBOs & Directors

From:

Shelley Stiles, Director External Fiscal Services

Subject:

2017-18 Auditor Selection

Education Code Section 41020 et seq “Requirement for an annual audit” states in part… “Not later than the first day in

May of each fiscal year… the governing board of each local education agency shall provide for an audit of the books and

accounts of the local education agency… or make arrangements with the county superintendent… to provide for that

auditing… If the governing board… has not provided for an audit…

by April 1

, the county superintendent shall provide for

the audit…”

For a list of auditors who can perform local education agency audits go to the State Controller’s web page located at:

• www.sco.ca.gov

• Click on “Publications” tab

• Click on “Guides, Manuals, and Reference Materials”

• Click on “K-12 Local Education Agencies, Charter Schools, and Joint Powers Entities (LEAs)” – located at the end

of the page

• Under “Independent Auditors Resources”, click on “Certified Public Accountants Directory Service (CPADS)”

• At the left, click on “CPA List”

NOTE: Audit contracts must contain language found in Education Code Section 14505. Please see reverse.

*************************************************************************************

___________________________________________________

__________________________

District/Charter/Local Education Agency

Date

The governing board complies with Education Code Section 41020 (f)(2) regarding rotation of audit partners and has

selected the certified public accounting firm of:

_____________________________________________________________________________________________

Name, Address, Telephone number

The fee for audit services for 2017-18 is $____________________.

A copy of the audit contract is attached.

Fees for

multiple year contracts are as follows (include year and fee):

______________________________________________________________________________________________

Signed:____________________________

_ ____

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Education Code

14505.

The governing board of each school district and each office of the county superintendent of schools

shall include the following two provisions in their contracts for audits:

(a) A provision to withhold 10 percent of the audit fee until the Controller certifies that the audit

report conforms to the reporting provisions of subdivision (a) of Section 14503.

(b) A provision to withhold 50 percent of the audit fee for any subsequent year of a multiyear

contract if the prior year’s audit report was not certified as conforming to reporting provisions of

subdivision (a) of Section 14503. This provision shall include a statement that a multiyear contract

will be null and void if a firm or individual is declared ineligible pursuant to subdivision (c) of

Section 41020.5. The amount withheld is not payable unless payment is ordered by the California

Board of Accountancy or the audit report for that subsequent year is certified by the Controller as

conforming to reporting provisions of subdivision (a) of Section 14503.

(c) Within 30 days from the date of receipt of written notification that the Controller refuses to

certify an audit report as conforming to reporting provisions of subdivision (a) of Section 14503,

an auditor or audit firm having a portion of an audit fee withheld pursuant to these provisions may

file an appeal in writing with the California Board of Accountancy. The board shall complete an

investigation of the appeal within 90 days of the filing date and, on the basis of the investigation,

do either of the following:

(1)

Order the Controller to provide notification that the audit report conforms to reporting

provisions of subdivision (a) of Section 14503.

(2)

Schedule the appeal for a hearing, in which case the final action on the appeal shall be

completed by the board within one year from the date of filing the appeal.

(d) If the board orders the Controller to provide notification that the audit report conforms to

reporting provisions of subdivision (a) of Section 14503, the Controller shall notify the contracting

school district which shall then release the portion of the audit fee being withheld in accordance

with this section.

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February 8, 2018

The Board of Directors

Live Oak Charter School

100 Gnoss Concourse, Suite 1

Petaluma, CA 94952

Re: Engagement Agreement for Exempt Organization Tax Returns

Dear Board of Directors:

We appreciate the opportunity to provide services to Live Oak Charter School (the

“Organization”). This letter is to confirm the terms of Squar Milner LLP’s (“Squar Milner”)

engagement with you for the years as of and for the years ending June 30, 2018, 2019 and 2020,

and to clarify the nature and extent of the services we will provide.

Summary of Our Services:

Our engagement will be designed to prepare annual information returns for Live Oak Charter

Schoolfor the years ending June 30, 2018, 2019 and 2020, and consulting services related thereto

as requested, and such additional work as may be agreed to by the Organization and Squar Milner

or as provided for in Exhibit A, which is incorporated herein by reference.

We will prepare these returns from information which you will furnish us. We will make no audit

or other verification of the data submitted, although we may ask for a clarification of some of the

information, or for additional information as we consider necessary. Our work in connection with

the preparation of the annual income returns does not include any procedures designed to discover

defalcations or other irregularities, should any exist.

We will use our judgment in resolving questions where the tax law is unclear, or where there may

be conflicts between the taxing authorities’ interpretations of the law and other supportable

positions. Unless otherwise instructed by you, we will resolve such questions in your favor

whenever possible.

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The Board of Directors Live Oak Charter School

February 8, 2018 Page 2

The Organization agrees to file, unaltered, the tax returns as prepared by Squar Milner on or before

the due dates for the returns. In the event changes must be made by the Organization to the tax

returns before filing, such changes may only be made with our written consent. The Organization

also agrees to inform us in writing of any failure to timely file the tax returns.

Unless otherwise agreed with Squar Milner, the Organization will be responsible for preparation

and filing of all other tax or information returns required to be filed with the authorities including,

for example, city and county income or gross receipts filings, payroll tax filings, sales and use tax

filings, information reporting filings, etc.

Fees and Billing Procedures:

The fees for our services will be based upon the amount of time required at our standard billing

rates which are subject to change without notice (see attached Schedule of Hourly Rates at

Exhibit B). In addition to our standard rates, we will also bill an amount that represents our

standard charge for administration equal to 6% of the fees billed, plus out-of-pocket expenses, if

any. Payments for services are due when rendered and interim billings may be submitted as

work progresses and expenses are incurred. If payment is not received within 30 days from the

date of invoice, such invoice will be considered past due. Past due invoices are subject to the

lesser of our current monthly late charge (1.25% per month), which is subject to change, or the

maximum charge permitted by applicable law. Failure to remit payment for past due services

may result in deferral of further work or termination of agreement. In the event collection

procedures are required, you are responsible for expenses of collection, including attorneys’ fees.

We estimate professional fees as follows:

Preparation of the June 30, 2018 tax returns

$1,195

Preparation of the June 30, 2019 tax returns

$1,295

Preparation of the June 30, 2020 tax returns

$1,395

Except as expressly provided herein, this engagement letter does not modify the terms or

provisions of any other engagement letter for professional services which was agreed to prior to

the date noted below.

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The Board of Directors Live Oak Charter School

February 8, 2018 Page 3

We want to express our appreciation for this opportunity to work with you. If the foregoing

fairly sets forth your understanding, please sign this letter in the space indicated and return it to

our office.

If you have any questions or comments regarding the terms of this Agreement, please do not

hesitate to contact us.

Sincerely,

SQUAR MILNER LLP

James A. Rotherham

Partner

Audit and Assurance Services

JR:BH:kv

Live Oak 06.30.18, 2019 & 2020 CA Charter Schools Org Non-UG-A-133 (5.2017)