LIVE OAK CHARTER SCHOOL

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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

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 2. Monthly Financials for December 2017

D. The board will consider the following for discussion and approval 1. Adopt 2018/19 School Calendar

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E. The board will consider the following for discussion 1. 2018 Parent Survey

2. Bylaw update

3. Additional programs and revenue sources 4. Board development and conference attendence

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

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Fiscal05 Account Summary-Balance

Fiscal Year 2017/18 Balances through 12/31/2017

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

Balance Expenditure Encumbered Revised Budget Adopted Budget Description

Object 1100 - Teachers' Salar

667,580.00 668,585.00 304,223.74

62- 0000- 0- 1110- 1000- 1100- 000- 0000 Teachers' Salar,Instructi 364,361.26 25,536.00 25,536.00 11,607.45

62- 1100- 0- 1110- 1000- 1100- 000- 0000 Teachers' Salar,Instructi 13,928.55 39,069.00 38,444.00 17,434.96

62- 1400- 0- 1110- 1000- 1100- 000- 0000 Teachers' Salar,Instructi 21,009.04 732,185.00 732,565.00 .00 333,266.15 399,298.85 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 6,490.00

62- 0000- 0- 1110- 1000- 1148- 000- 0000 Teacher Substit,Instructi 5,010.00 9,000.00 11,500.00 .00 6,490.00 5,010.00 Total for Object 1148 and Expense accounts

Object 1300 - Cert Suprvsrs'

115,000.00 115,000.00 57,500.04

62- 0000- 0- 1110- 2700- 1300- 000- 0000 Cert Suprvsrs',School Adm 57,499.96 115,000.00 115,000.00 .00 57,500.04 57,499.96 Total for Object 1300 and Expense accounts

Object 2100 - Instructional A

105,810.00 187,934.00 78,715.02

62- 0000- 0- 1110- 1000- 2100- 000- 0000 Instructional A,Instructi 109,218.98 18,701.00 9,097.00 5,980.16

62- 0000- 0- 5770- 1190- 2100- 000- 0000 Instructional A,Spec Ed-o 3,116.84 124,511.00 197,031.00 .00 84,695.18 112,335.82 Total for Object 2100 and Expense accounts

Object 2148 - Instr Aides Sub

5,196.00 5,196.00 1,578.13

62- 0000- 0- 1110- 1000- 2148- 000- 0000 Instr Aides Sub,Instructi 3,617.87 5,196.00 5,196.00 .00 1,578.13 3,617.87 Total for Object 2148 and Expense accounts

Object 2199 - Instr Aides Oth

9,000.00 9,000.00 3,899.38

62- 0000- 0- 1110- 1000- 2199- 000- 0000 Instr Aides Oth,Instructi 5,100.62 9,000.00 9,000.00 .00 3,899.38 5,100.62 Total for Object 2199 and Expense accounts

Object 2220 - Classfd Hrly Cu

5,642.00 5,462.00 2,481.85

62- 0000- 0- 1110- 8200- 2220- 000- J ANI Classfd Hrly Cu,Operation 2,980.15 5,642.00 5,462.00 .00 2,481.85 2,980.15 Total for Object 2220 and Expense accounts

Object 2400 - Clerical & Offi

156,445.00 77,457.00

62- 0000- 0- 0000- 7200- 2400- 000- 0000 Clerical & Offi,Other Gen 78,988.00 155,955.00

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

155,955.00 156,445.00 .00 77,457.00 78,988.00 Total for Object 2400 and Expense accounts

Object 2900 - Other Classifie

303,232.00 257,513.00 120,214.67

62- 0000- 0- 1110- 1000- 2900- 000- 0000 Other Classifie,Instructi 137,298.33 4,300.00 5,006.00 2,140.41

62- 0000- 0- 1110- 2420- 2900- 000- LI BR Other Classifie,Instructi 2,865.59

Selection

Generated for Matthew Morgan (MDMORGAN), Jan 11 2018 5:51PM

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? =

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

(4)

Fiscal05 Account Summary-Balance

Fiscal Year 2017/18 Balances through 12/31/2017

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

Balance Expenditure Encumbered Revised Budget Adopted Budget Description

Object 2900 - Other Classifie (continued)

83,992.00 48,926.00 25,369.60

62- 9033- 0- 8500- 5900- 2900- 000- CARE Other Classifie,Other Com 23,556.40 391,524.00 311,445.00 .00 147,724.68 163,720.32 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 13,066.45

62- 9033- 0- 8500- 5900- 2999- 000- c ar e Other Class Sal,Other Com 24,183.55 2,184.00 37,250.00 .00 13,817.52 23,432.48 Total for Object 2999 and Expense accounts

Object 3101 - Benefits - Strs

96,333.00 97,309.00 44,788.21

62- 0000- 0- 1110- 1000- 3101- 000- 0000 Benefits - Strs,Instructi 52,520.79 16,595.00 16,595.00 8,297.28

62- 0000- 0- 1110- 2700- 3101- 000- 0000 Benefits - Strs,School Ad 8,297.72 112,928.00 113,904.00 .00 53,085.49 60,818.51 Total for Object 3101 and Expense accounts

Object 3201 - Benefits - Pers

49.89

62- 0000- 0- 1110- 1000- 3201- 000- 0000 Benefits - Pers,Instructi 49.89-3,966.00 3,966.00 1,802.75

62- 1100- 0- 1110- 1000- 3201- 000- 0000 Benefits - Pers,Instructi 2,163.25 6,067.00 5,970.00 2,707.81

62- 1400- 0- 1110- 1000- 3201- 000- 0000 Benefits - Pers,Instructi 3,262.19 10,033.00 9,936.00 .00 4,560.45 5,375.55 Total for Object 3201 and Expense accounts

Object 3202 - Benefits - Pers

22,831.00 11,415.36

62- 0000- 0- 0000- 7200- 3202- 000- 0000 Benefits - Pers,Other Gen 11,415.64 65,228.00 65,228.00 26,242.63

62- 0000- 0- 1110- 1000- 3202- 000- 0000 Benefits - Pers,Instructi 38,985.37 981.00 981.00 332.43

62- 0000- 0- 1110- 2420- 3202- 000- LI BR Benefits - Pers,Instructi 648.57 22,831.00

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

1,208.00 1,420.00 820.11

62- 0000- 0- 5770- 1190- 3202- 000- 0000 Benefits - Pers,Spec Ed-o 599.89 116.65

62- 0855- 0- 8500- 5900- 3202- 000- CARE Benefits - Pers,Other Com 116.65-9,082.00 9,082.00 5,752.81

62- 9033- 0- 8500- 5900- 3202- 000- c ar e Benefits - Pers,Other Com 3,329.19 99,330.00 99,542.00 .00 44,679.99 54,862.01 Total for Object 3202 and Expense accounts

Object 3311 - Benefits - Oasd

558.00 95.00 142.96

62- 0000- 0- 1110- 1000- 3311- 000- 0000 Benefits - Oasd,Instructi 47.96-1,476.00 1,476.00 668.47

62- 1100- 0- 1110- 1000- 3311- 000- 0000 Benefits - Oasd,Instructi 807.53 2,258.00 2,222.00 1,004.18

62- 1400- 0- 1110- 1000- 3311- 000- 0000 Benefits - Oasd,Instructi 1,217.82 4,292.00 3,793.00 .00 1,815.61 1,977.39 Total for Object 3311 and Expense accounts

Object 3312 - Benefits - Oasd

8,842.00 4,397.82

62- 0000- 0- 0000- 7200- 3312- 000- 0000 Benefits - Oasd,Other Gen 4,444.18 30,583.00 30,498.00 12,569.48

62- 0000- 0- 1110- 1000- 3312- 000- 0000 Benefits - Oasd,Instructi 17,928.52 392.00 311.00 132.70

62- 0000- 0- 1110- 2420- 3312- 000- LI BR Benefits - Oasd,Instructi 178.30 8,842.00

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

Selection

Generated for Matthew Morgan (MDMORGAN), Jan 11 2018 5:51PM

Page 2 of 12 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 = )

(5)

Fiscal05 Account Summary-Balance

Fiscal Year 2017/18 Balances through 12/31/2017

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

Balance Expenditure Encumbered Revised Budget Adopted Budget Description

Object 3312 - Benefits - Oasd (continued)

339.00 339.00 153.85

62- 0000- 0- 1110- 8200- 3312- 000- J ANI Benefits - Oasd,Operation 185.15 482.00 567.00 373.56

62- 0000- 0- 5770- 1190- 3312- 000- 0000 Benefits - Oasd,Spec Ed-o 193.44 46.57

62- 0855- 0- 8500- 5900- 3312- 000- CARE Benefits - Oasd,Other Com 46.57-3,709.00 3,709.00 2,295.17

62- 9033- 0- 8500- 5900- 3312- 000- c ar e Benefits - Oasd,Other Com 1,413.83 44,347.00 44,266.00 .00 19,969.15 24,296.85 Total for Object 3312 and Expense accounts

Object 3331 - Benefits - Medi

9,323.00 9,323.00 4,308.66

62- 0000- 0- 1110- 1000- 3331- 000- 0000 Benefits - Medi,Instructi 5,014.34 1,537.00 1,537.00 771.15

62- 0000- 0- 1110- 2700- 3331- 000- 0000 Benefits - Medi,School Ad 765.85 345.00 345.00 156.34

62- 1100- 0- 1110- 1000- 3331- 000- 0000 Benefits - Medi,Instructi 188.66 528.00 520.00 234.85

62- 1400- 0- 1110- 1000- 3331- 000- 0000 Benefits - Medi,Instructi 285.15 11,733.00 11,725.00 .00 5,471.00 6,254.00 Total for Object 3331 and Expense accounts

Object 3332 - Benefits - Medi

2,068.00 1,028.51

62- 0000- 0- 0000- 7200- 3332- 000- 0000 Benefits - Medi,Other Gen 1,039.49 7,152.00 7,152.00 2,941.84

62- 0000- 0- 1110- 1000- 3332- 000- 0000 Benefits - Medi,Instructi 4,210.16 92.00 73.00 31.05

62- 0000- 0- 1110- 2420- 3332- 000- LI BR Benefits - Medi,Instructi 41.95 2,068.00

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

79.00 79.00 36.00

62- 0000- 0- 1110- 8200- 3332- 000- J ANI Benefits - Medi,Operation 43.00 113.00 132.00 87.38

62- 0000- 0- 5770- 1190- 3332- 000- 0000 Benefits - Medi,Spec Ed-o 44.62 10.89

62- 0855- 0- 8500- 5900- 3332- 000- CARE Benefits - Medi,Other Com 10.89-867.00 867.00 554.20

62- 9033- 0- 8500- 5900- 3332- 000- c ar e Benefits - Medi,Other Com 312.80 10,371.00 10,371.00 .00 4,689.87 5,681.13 Total for Object 3332 and Expense accounts

Object 3401 - H & W Benefits

123,156.00 136,603.00 62,152.00

62- 0000- 0- 1110- 1000- 3401- 000- 0000 H & W Benefits,Instructio 74,451.00 13,711.00 13,711.00 6,807.30

62- 0000- 0- 1110- 2700- 3401- 000- 0000 H & W Benefits,School Adm 6,903.70 5,363.00 5,363.00 2,444.59

62- 1100- 0- 1110- 1000- 3401- 000- 0000 H & W Benefits,Instructio 2,918.41 8,205.00 8,074.00 3,672.20

62- 1400- 0- 1110- 1000- 3401- 000- 0000 H & W Benefits,Instructio 4,401.80 150,435.00 163,751.00 .00 75,076.09 88,674.91 Total for Object 3401 and Expense accounts

Object 3402 - H & W Benefits

40,700.00 20,421.90

62- 0000- 0- 0000- 7200- 3402- 000- 0000 H & W Benefits,Other Gene 20,278.10 31,340.00 28,577.00 13,097.49

62- 0000- 0- 1110- 1000- 3402- 000- 0000 H & W Benefits,Instructio 15,479.51 40,700.00

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

13,816.00 13,816.00 6,261.28

62- 9033- 0- 8500- 5900- 3402- 000- c ar e H & W Benefits,Other Comm 7,554.72 85,856.00 83,093.00 .00 39,780.67 43,312.33 Total for Object 3402 and Expense accounts

Object 3501 - Benefits - Sui

Selection

Generated for Matthew Morgan (MDMORGAN), Jan 11 2018 5:51PM

Page 3 of 12 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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Fiscal05 Account Summary-Balance

Fiscal Year 2017/18 Balances through 12/31/2017

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

Balance Expenditure Encumbered Revised Budget Adopted Budget Description

Object 3501 - Benefits - Sui

322.00 472.00 299.53

62- 0000- 0- 1110- 1000- 3501- 000- 0000 Benefits - Sui,Instructio 172.47 53.00 53.00 26.58

62- 0000- 0- 1110- 2700- 3501- 000- 0000 Benefits - Sui,School Adm 26.42 12.00 12.00 5.39

62- 1100- 0- 1110- 1000- 3501- 000- 0000 Benefits - Sui,Instructio 6.61 18.00 18.00 8.08

62- 1400- 0- 1110- 1000- 3501- 000- 0000 Benefits - Sui,Instructio 9.92

405.00 555.00 .00 339.58 215.42

Total for Object 3501 and Expense accounts

Object 3502 - Benefits - Sui

71.00 35.48

62- 0000- 0- 0000- 7200- 3502- 000- 0000 Benefits - Sui,Other Gene 35.52 247.00 247.00 101.53

62- 0000- 0- 1110- 1000- 3502- 000- 0000 Benefits - Sui,Instructio 145.47

3.00 3.00 1.08

62- 0000- 0- 1110- 2420- 3502- 000- LI BR Benefits - Sui,Instructio 1.92 71.00

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

3.00 3.00 1.25

62- 0000- 0- 1110- 8200- 3502- 000- J ANI Benefits - Sui,Operations 1.75

4.00 4.00 2.99

62- 0000- 0- 5770- 1190- 3502- 000- 0000 Benefits - Sui,Spec Ed-ot 1.01 .38

62- 0855- 0- 8500- 5900- 3502- 000- CARE Benefits - Sui,Other Comm .38-30.00 30.00 19.09

62- 9033- 0- 8500- 5900- 3502- 000- c ar e Benefits - Sui,Other Comm 10.91

358.00 358.00 .00 161.80 196.20

Total for Object 3502 and Expense accounts

Object 3601 - Benefits - Wcom

13,396.00 13,396.00 6,191.72

62- 0000- 0- 1110- 1000- 3601- 000- 0000 Benefits - Wcom,Instructi 7,204.28 2,277.00 2,277.00 1,138.50

62- 0000- 0- 1110- 2700- 3601- 000- 0000 Benefits - Wcom,School Ad 1,138.50 506.00 506.00 229.80

62- 1100- 0- 1110- 1000- 3601- 000- 0000 Benefits - Wcom,Instructi 276.20 773.00 761.00 345.24

62- 1400- 0- 1110- 1000- 3601- 000- 0000 Benefits - Wcom,Instructi 415.76 16,952.00 16,940.00 .00 7,905.26 9,034.74 Total for Object 3601 and Expense accounts

Object 3602 - Benefits - Wcom

3,084.00 1,533.64

62- 0000- 0- 0000- 7200- 3602- 000- 0000 Benefits - Wcom,Other Gen 1,550.36 9,781.00 9,754.00 4,046.39

62- 0000- 0- 1110- 1000- 3602- 000- 0000 Benefits - Wcom,Instructi 5,707.61 125.00 100.00 42.38

62- 0000- 0- 1110- 2420- 3602- 000- LI BR Benefits - Wcom,Instructi 57.62 3,084.00

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

108.00 108.00 49.15

62- 0000- 0- 1110- 8200- 3602- 000- J ANI Benefits - Wcom,Operation 58.85 154.00 181.00 119.29

62- 0000- 0- 5770- 1190- 3602- 000- 0000 Benefits - Wcom,Spec Ed-o 61.71 14.87

62- 0855- 0- 8500- 5900- 3602- 000- CARE Benefits - Wcom,Other Com 14.87-1,198.00 1,198.00 761.01

62- 9033- 0- 8500- 5900- 3602- 000- c ar e Benefits - Wcom,Other Com 436.99 14,450.00 14,425.00 .00 6,566.73 7,858.27 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

Generated for Matthew Morgan (MDMORGAN), Jan 11 2018 5:51PM

Page 4 of 12 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 = )

(7)

Fiscal05 Account Summary-Balance

Fiscal Year 2017/18 Balances through 12/31/2017

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

Balance Expenditure Encumbered Revised Budget Adopted Budget Description

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 1,000.00 298.85

62- 0000- 0- 1110- 1000- 4210- 000- 0000 Books Other Tha,Instructi 701.15 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 .00 948.89 1,051.11 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 2,229.99

62- 9033- 0- 8500- 5900- 4300- 000- c ar e Materials & Sup,Other Com 15,617.01 104.00

62- 9038- 0- 1110- 1000- 4300- 000- 0000 Materials & Sup,Instructi 104.00 14,222.00 32,951.00 .00 2,229.99 30,721.01 Total for Object 4300 and Expense accounts

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 1,675.76

62- 0000- 0- 1110- 1000- 4310- 000- 5t h1 Instructional M,Instructi 74.24 2,150.00 2,150.00 1,884.71

62- 0000- 0- 1110- 1000- 4310- 000- 6t h1 Instructional M,Instructi 265.29 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

62- 0000- 0- 1110- 1000- 4310- 000- 8t h1 Instructional M,Instructi 56.31 750.00

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 540.75 800.00 800.00 524.70

62- 0000- 0- 1110- 1000- 4310- 000- SPAN Instructional M,Instructi 275.30 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 1,652.78

62- 6300- 0- 1110- 1000- 4310- 000- 0000 Instructional M,Instructi 2,159.22 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 2,083.67

62- 6300- 0- 1110- 1000- 4310- 000- 3RD1 Instructional M,Instructi 66.33 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 1,400.00 983.73

62- 6300- 0- 1110- 1000- 4310- 000- KND1 Instructional M,Instructi 416.27

Selection

Generated for Matthew Morgan (MDMORGAN), Jan 11 2018 5:51PM

Page 5 of 12 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 = )

(8)

Fiscal05 Account Summary-Balance

Fiscal Year 2017/18 Balances through 12/31/2017

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

Balance Expenditure Encumbered Revised Budget Adopted Budget Description

Object 4310 - Instructional M (continued)

1,400.00 1,400.00 772.01

62- 6300- 0- 1110- 1000- 4310- 000- k nd2 Instructional M,Instructi 627.99 38,777.00 33,495.00 .00 21,363.50 12,131.50 Total for Object 4310 and Expense accounts

Object 4340 - Computer Sftwar

14,000.00 14,000.00 8,682.65

62- 0000- 0- 1110- 1000- 4340- 000- 8t h1 Computer Sftwar,Instructi 5,317.35 2,913.66

62- 0000- 0- 1110- 2700- 4340- 000- 0000 Computer Sftwar,School Ad 2,913.66-14,000.00 14,000.00 .00 11,596.31 2,403.69 Total for Object 4340 and Expense accounts

Object 4350 - Office Supplies

4,500.00 4,500.00 3,806.03

62- 0000- 0- 1110- 2700- 4350- 000- 0000 Office Supplies,School Ad 693.97 4,500.00 4,500.00 .00 3,806.03 693.97 Total for Object 4350 and Expense accounts

Object 4353 - Duplicating Cos

1,500.00 1,500.00

62- 0000- 0- 1110- 2700- 4353- 000- 0000 Duplicating Cos,School Ad 1,500.00 1,500.00 1,500.00 .00 .00 1,500.00 Total for Object 4353 and Expense accounts

Object 4370 - Custodial Suppl

3,500.00 3,500.00 2,594.24

62- 0000- 0- 1110- 8200- 4370- 000- J ANI Custodial Suppl,Operation 905.76 3,500.00 3,500.00 .00 2,594.24 905.76 Total for Object 4370 and Expense accounts

Object 4390 - Other Supplies

1,500.00 1,000.00 701.48

62- 0000- 0- 1110- 1000- 4390- 000- 0000 Other Supplies,Instructio 298.52 105.88

62- 0000- 0- 1110- 1000- 4390- 000- 2017 Other Supplies,Instructio 105.88-800.00 650.00 481.93

62- 0000- 0- 1110- 1000- 4390- 000- 2018 Other Supplies,Instructio 168.07 800.00 650.00 38.99

62- 0000- 0- 1110- 1000- 4390- 000- 2019 Other Supplies,Instructio 611.01 1,600.00 1,200.00 173.47

62- 0000- 0- 1110- 1000- 4390- 000- 2020 Other Supplies,Instructio 1,026.53 800.00 650.00 573.85

62- 0000- 0- 1110- 1000- 4390- 000- 2021 Other Supplies,Instructio 76.15 800.00 650.00 130.22

62- 0000- 0- 1110- 1000- 4390- 000- 2022 Other Supplies,Instructio 519.78 800.00 650.00 480.09

62- 0000- 0- 1110- 1000- 4390- 000- 2023 Other Supplies,Instructio 169.91 800.00 650.00 671.27

62- 0000- 0- 1110- 1000- 4390- 000- 2024 Other Supplies,Instructio 21.27-1,600.00 1,200.00

62- 0000- 0- 1110- 1000- 4390- 000- 2025 Other Supplies,Instructio 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 1,773.82

62- 0000- 0- 1110- 1000- 4390- 000- K1SN Other Supplies,Instructio 1,426.18 3,200.00 3,200.00 1,439.56

62- 0000- 0- 1110- 1000- 4390- 000- K2SN Other Supplies,Instructio 1,760.44 200.00 200.00

62- 0000- 0- 1110- 2420- 4390- 000- LI BR Other Supplies,Instructio 200.00 750.00 250.00 152.03

62- 0000- 0- 1110- 2700- 4390- 000- 0000 Other Supplies,School Adm 97.97 4,000.00 4,000.00 1,684.76

62- 0000- 0- 1110- 2700- 4390- 000- COPY Other Supplies,School Adm 2,315.24

Selection

Generated for Matthew Morgan (MDMORGAN), Jan 11 2018 5:51PM

Page 6 of 12 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 = )

(9)

Fiscal05 Account Summary-Balance

Fiscal Year 2017/18 Balances through 12/31/2017

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

Balance Expenditure Encumbered Revised Budget Adopted Budget Description

Object 4390 - Other Supplies (continued)

1,500.00 1,250.00 512.45

62- 0000- 0- 1110- 2700- 4390- 000- FEST Other Supplies,School Adm 737.55 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 1,100.41

62- 0000- 0- 1110- 8200- 4390- 000- MNTN Other Supplies,Operations 899.59 800.00 800.00 775.74

62- 0855- 0- 1110- 1000- 4390- 000- KND1 Other Supplies,Instructio 24.26 800.00 800.00 398.36

62- 0855- 0- 1110- 1000- 4390- 000- KND2 Other Supplies,Instructio 401.64 1,000.00 4,249.00 4,148.44

62- 0855- 0- 1110- 1000- 4390- 000- MUSC Other Supplies,Instructio 100.56 500.00 500.00 377.12

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

62- 6030- 0- 1110- 1000- 4390- 000- 0000 Other Supplies,Instructio 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 3,190.26

62- 6030- 0- 1110- 8200- 4390- 000- MNTN Other Supplies,Operations 2,809.74 500.00 500.00

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 53,343.00 52,577.00 .00 22,726.64 29,850.36 Total for Object 4390 and Expense accounts

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 32.00

62- 0000- 0- 1110- 2700- 5200- 000- 0000 Travel & Confer,School Ad 218.00 9,000.00 9,000.00 1,714.66

62- 0855- 0- 1110- 1000- 5200- 000- TRI P Travel & Confer,Instructi 7,285.34 11,825.00 3,500.00

62- 6264- 0- 1110- 1000- 5200- 000- 0000 Travel & Confer,Instructi 8,325.00 14,500.00 21,691.00 .00 5,862.40 15,828.60 Total for Object 5200 and Expense accounts

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 2,357.21

62- 0000- 0- 1110- 8200- 5520- 000- 0000 Electricity,Operations,Re 4,642.79 21,000.00 21,000.00 7,071.57

62- 6030- 0- 1110- 8200- 5520- 000- 0000 Electricity,Operations,Re 13,928.43 28,000.00 28,000.00 .00 9,428.78 18,571.22 Total for Object 5520 and Expense accounts

Selection

Generated for Matthew Morgan (MDMORGAN), Jan 11 2018 5:51PM

Page 7 of 12 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 = )

(10)

Fiscal05 Account Summary-Balance

Fiscal Year 2017/18 Balances through 12/31/2017

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

Balance Expenditure Encumbered Revised Budget Adopted Budget Description

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 5,000.00 6,000.00 .00 5,422.37 577.63 Total for Object 5530 and Expense accounts

Object 5560 - Waste Disposal

900.00 900.00 625.35

62- 0000- 0- 1110- 8200- 5560- 000- 0000 Waste Disposal,Operations 274.65 2,700.00 2,700.00 1,875.98

62- 6030- 0- 1110- 8200- 5560- 000- 0000 Waste Disposal,Operations 824.02 3,600.00 3,600.00 .00 2,501.33 1,098.67 Total for Object 5560 and Expense accounts

Object 5600 - Rentals And Lea

1,600.00 1,611.00 1,835.34

62- 0000- 0- 1110- 8200- 5600- 000- 0000 Rentals And Lea,Operation 224.34-7,000.00 6,989.00 3,405.22

62- 0000- 0- 1110- 8200- 5600- 000- COPY Rentals And Lea,Operation 3,583.78 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 1,298.03

62- 0000- 0- 1110- 8200- 5600- 000- PORT Rentals And Lea,Operation 1,201.97 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 3,894.15

62- 6030- 0- 1110- 8200- 5600- 000- PORT Rentals And Lea,Operation 3,605.85 196,100.00 196,100.00 .00 111,818.25 84,281.75 Total for Object 5600 and Expense accounts

Object 5630 - Repairs

2,500.00 2,500.00 434.98

62- 0000- 0- 1110- 8200- 5630- 000- ROP1 Repairs,Operations,Regula 2,065.02 7,500.00 6,750.00 1,281.82

62- 6030- 0- 1110- 8200- 5630- 000- ROP1 Repairs,Operations,Regula 5,468.18 10,000.00 9,250.00 .00 1,716.80 7,533.20 Total for Object 5630 and Expense accounts

Object 5632 - Copier Repairs

2,500.00 2,500.00 812.08

62- 0000- 0- 1110- 8200- 5632- 000- COPY Copier Repairs,Operations 1,687.92 2,500.00 2,500.00 .00 812.08 1,687.92 Total for Object 5632 and Expense accounts

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

62- 0000- 0- 0000- 7600- 5800- 000- DI ST Other Svcs & Op,All Other 42,009.00 800.00 2,105.00 2,105.08

62- 0000- 0- 1110- 1000- 5800- 000- 0000 Other Svcs & Op,Instructi .08-104.00 104.00

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

1,200.00 500.00 608.00

62- 0000- 0- 1110- 1000- 5800- 000- MENT Other Svcs & Op,Instructi 108.00-22,000.00 20,695.00 9,242.70

62- 0000- 0- 1110- 1000- 5800- 000- TRI P Other Svcs & Op,Instructi 11,452.30 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 14,300.00

62- 0000- 0- 1110- 3110- 5800- 000- COUN Other Svcs & Op,Guidance 11,700.00

Selection

Generated for Matthew Morgan (MDMORGAN), Jan 11 2018 5:51PM

Page 8 of 12 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 = )

(11)

Fiscal05 Account Summary-Balance

Fiscal Year 2017/18 Balances through 12/31/2017

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

Balance Expenditure Encumbered Revised Budget Adopted Budget Description

Object 5800 - Other Svcs & Op (continued)

5,000.00 5,000.00 2,388.75

62- 0000- 0- 1110- 8200- 5800- 000- 0000 Other Svcs & Op,Operation 2,611.25 4,500.00 4,500.00 3,407.31

62- 0000- 0- 1110- 8200- 5800- 000- J ANI Other Svcs & Op,Operation 1,092.69 1,100.00 1,100.00 762.00

62- 0000- 0- 1110- 8200- 5800- 000- PORT Other Svcs & Op,Operation 338.00 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 2,664.00

62- 0855- 0- 1110- 1000- 5800- 000- TRI P Other Svcs & Op,Instructi 2,086.00 2,400.00 2,400.00 4,113.75

62- 6030- 0- 1110- 8200- 5800- 000- 0000 Other Svcs & Op,Operation 1,713.75-13,500.00 13,500.00 4,551.91

62- 6030- 0- 1110- 8200- 5800- 000- J ANI Other Svcs & Op,Operation 8,948.09 5,400.00 5,400.00 2,850.00

62- 9033- 0- 8500- 5900- 5800- 000- CARE Other Svcs & Op,Other Com 2,550.00 133,309.00 132,609.00 .00 50,084.92 82,524.08 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

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 2,332.00

62- 0000- 0- 1110- 7191- 5821- 000- 0000 Audit Costs,External Fina 2,332.00-8,100.00 8,100.00 .00 2,332.00 5,768.00 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 5,000.00 5,000.00 .00 1,876.71 3,123.29 Total for Object 5823 and Expense accounts

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 2,275.00 2,275.00 .00 911.00 1,364.00 Total for Object 5825 and Expense accounts

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

Generated for Matthew Morgan (MDMORGAN), Jan 11 2018 5:51PM

Page 9 of 12 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 = )

(12)

Fiscal05 Account Summary-Balance

Fiscal Year 2017/18 Balances through 12/31/2017

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

Balance Expenditure Encumbered Revised Budget Adopted Budget Description

Object 5862 - Fingerprinting

2,000.00 1,200.00 525.00

62- 0000- 0- 1110- 2700- 5862- 000- 0000 Fingerprinting,School Adm 675.00 2,000.00 1,200.00 .00 525.00 675.00 Total for Object 5862 and Expense accounts

Object 5911 - Telephone

1,100.00 1,100.00 592.52

62- 0000- 0- 1110- 8200- 5911- 000- 0000 Telephone,Operations,Regu 507.48 3,300.00 3,300.00 1,777.27

62- 6030- 0- 1110- 8200- 5911- 000- 0000 Telephone,Operations,Regu 1,522.73 4,400.00 4,400.00 .00 2,369.79 2,030.21 Total for Object 5911 and Expense accounts

Object 5940 - Internet

800.00 800.00 411.67

62- 0000- 0- 1110- 2700- 5940- 000- 0000 Internet,School Administ, 388.33 2,400.00 2,400.00 1,163.03

62- 6030- 0- 1110- 2700- 5940- 000- 0000 Internet,School Administ, 1,236.97 3,200.00 3,200.00 .00 1,574.70 1,625.30 Total for Object 5940 and Expense accounts

Object 5950 - Postage

1,600.00 1,600.00 1,586.76

62- 0000- 0- 1110- 2700- 5950- 000- 0000 Postage,School Administ,R 13.24 1,600.00 1,600.00 .00 1,586.76 13.24 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 85,000.00 110,000.00 85,000.00 .00 .00 85,000.00 Total for Object 7141 and Expense accounts

Object 8011 - Revenue Limit S

Adopted Budget Revised Budget Account Balance Revenue Description

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

715,478.00 512,106.00 333,092.00

62- 0000- 0- 0000- 0000- 8011- 000- 0000 Revenue Limit S,Unrestric 179,014.00

333,092.00 512,106.00

715,478.00 179,014.00

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 1,602,148.00 621,748.00

62- 0000- 0- 0000- 0000- 8096- 000- 0000 In Lieu Of Prop,Unrestric 980,400.00

621,748.00 1,602,148.00

1,428,507.00 980,400.00

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

Generated for Matthew Morgan (MDMORGAN), Jan 11 2018 5:51PM

Page 10 of 12 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 = )

(13)

Fiscal05 Account Summary-Balance

Fiscal Year 2017/18 Balances through 12/31/2017

Revenue Description

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

Balance Revised

Budget Adopted

Budget Object 8560 - State Lottery R

40,981.00 40,326.00

62- 1100- 0- 0000- 0000- 8560- 000- 0000 State Lottery R,State Lot 40,326.00 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

62- 6300- 0- 0000- 0000- 8560- 000- 0000 State Lottery R,Lottery - 12,602.00 3,017.00 3,016.93

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

6,051.84 58,980.00

53,788.00 52,928.16

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

62- 6030- 0- 0000- 0000- 8590- 000- 0000 All Other State,Charter S 213,443.00 122,583.00

62- 6230- 0- 0000- 0000- 8590- 000- 0000 All Other State,CAClnEnrg 122,583.00-174,086.38

213,443.00

213,443.00 39,356.62

Total for Object 8590 and Revenue accounts

Object 8660 - Interest

5,700.00 5,700.00 2,006.07

62- 0000- 0- 0000- 0000- 8660- 000- 0000 Interest,Unrestricted/no 3,693.93

2,006.07 5,700.00

5,700.00 3,693.93

Total for Object 8660 and Revenue accounts

Object 8689 - All Other Fees

135,000.00 120,778.00 34,837.42

62- 9033- 0- 8500- 0000- 8689- 000- CARE All Other Fees,After Scho 85,940.58 34,837.42

120,778.00

135,000.00 85,940.58

Total for Object 8689 and Revenue accounts

Object 8699 - All Other Local

11,630.00

62- 0000- 0- 0000- 0000- 8699- 000- 0000 All Other Local,Unrestric 11,630.00-200,000.00 200,000.00 31,581.71

62- 0000- 0- 0000- 0000- 8699- 000- FUND All Other Local,Unrestric 168,418.29 500.00 500.00

62- 0000- 0- 0000- 0000- 8699- 000- LI BR All Other Local,Unrestric 500.00 15,000.00

62- 9030- 0- 0000- 0000- 8699- 000- 0000 All Other Local,Foundatio 15,000.00 1,000.00 1,000.00

62- 9090- 0- 0000- 0000- 8699- 000- 0000 All Other Local,Resig Saf 1,000.00 43,211.71

216,500.00

201,500.00 173,288.29

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

.00 .00

Total for Object 8980 and Revenue 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

Selection

Generated for Matthew Morgan (MDMORGAN), Jan 11 2018 5:51PM

Page 11 of 12 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 = )

(14)

Fiscal05 Account Summary-Balance

Fiscal Year 2017/18 Balances through 12/31/2017

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

Revised

Budget Debit Credit

Account Balance 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 1,325,214.42

2,830,053.00 1,263,178.08

640,983.00 729,574.02 Total for Org 012 - Live Oak Charter School

Selection

Generated for Matthew Morgan (MDMORGAN), Jan 11 2018 5:51PM

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

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(15)

LIVE OAK CHARTER Calendar for 2018/2019 v180116a 190 days

Month M T W T F Workdays/Holidays Instruction Days of

Classified Workdays

August

1 1 2 3

Aug 13-17 In-Service

Aug 20 First Day of School 10 15

6 7 8 9 10 13 14 15 16 17 20 21 22 23 24 27 28 29 30 31 September

3 4 5 6 7

Sept 3 Labor Day Holiday

19 19 10 11 12 13 14

17 18 19 20 21 24 25 26 27 28

October

1 2 3 4 5

Oct 5 Harvest Faire

Oct 8 Indigenous People’s Day 22 22 8 9 10 11 12

15 16 17 18 19 22 23 24 25 26 29 30 31

November

1 2

Nov 1 & 2 P/T Conferences Nov 12 Veteran’s Day In-service Nov 20-24 Thanksgiving Holiday

14 17 5 6 7 8 9

12 13 14 15 16 19 20 21 22 23 26 27 28 29 30 December

Dec 24- Jan 4 Winter Break 15 15 3 4 5 6 7

10 11 12 13 14 17 18 19 20 21 24 25 26 27 28 31

January 2018

1 2 3 4

Dec 24- Jan 4 Winter Break

Jan 21 Martin Luther King Jr. Holiday 18 18 7 8 9 10 11

14 15 16 17 18 21 22 23 24 25 28 29 30 31 February

1

Feb 15 - 18 Presidents Day Holiday 18 18 4 5 6 7 8

11 12 13 14 15 18 19 20 21 22 25 26 27 28 March

1

March 18-22 Spring Break 16 16 4 5 6 7 8

11 12 13 14 15 18 19 20 21 22 25 26 27 28 29 April

1 2 3 4 5

April 18 Spring Faire

April 19 Holiday 21 21 8 9 10 11 12

15 16 17 18 19 22 23 24 25 26 29 30

May

1 2 3

May 27 Memorial Day Holiday

22 22

6 7 8 9 10 13 14 15 16 17 20 21 22 23 24 27 28 29 30 31 June

3 4 5 6 7

June 7 Last Day of School

(minimum day) June 9 Graduation

June 10-11 Teacher In-Service

5 7

10 11 12 13 14 17 18 19 20 21 24 25 26 27 28

TOTALS =180 190

KEY

Days with Underlined Dates = Minimum Days (12:50 pm release time)

Days with Diagonal Lines = Teacher In-Service or Conference Days (teacher work day – no school for students) Days greyed out = No School

Starting date for teachers

August 13

Starting date for students

August 20

Holidays

September 3, 2018 October 8, 2018 November 12, 2018 November 23, 2018 November 24, 2018 December 25, 2018 January 1, 2019 January 21, 2019 February 18, 2019 April 19, 2019 May 27, 2019

Spring Break

March 18 - 22

Thanksgiving Break

November 19 - November 23

Parent Teacher Conference Days

November 1 & 2

Teachers’ In-Service

August 13-17 November 12 June 10 & 11

Winter Break

(16)

Live Oak Charter School

(17)

INDEX TO FINANCIAL STATEMENTS

Independent Auditor’s Report ... 2

Financial Statements Statement of Financial Position ... 4

Statement of Activities ... 5

Statement of Cash Flows ... 6

Notes to Financial Statements ... 7

Supplementary Information Organization ... 15

Schedule of Average Daily Attendance ... 16

Schedule of Instructional Time ... 17

Statement of Functional Expenses ... 18

Reconciliation of Charter School Unaudited Actuals Financial Report With Audited Financial Statements ... 19

Other Independent Auditor’s Report Section Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ... 20

Independent Auditor’s Report on State Compliance ... 22

Findings and Recommendations Section Schedule of Audit Findings and Questioned Costs ... 24

(18)

INDEPENDENT AUDITOR’S REPORT

Board of Directors Live Oak Charter School Petaluma, California

Report on the Financial Statements

We have audited the accompanying financial statements of Live Oak Charter School (a nonprofit organization), which comprise the statement of financial position as of June 30, 2017, and the related statements of activities and cash flows for the fiscal year then ended, and the related notes to the financial statements.

Management’s Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor’s Responsibility

Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

(19)

Opinion

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Live Oak Charter School as of June 30, 2017, and the changes in its net assets and its cash flows for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.

Other Matters

Supplementary Information

Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The supplementary information as listed in the index of financial statements is presented for purposes of additional analysis and is not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the financial statements as a whole.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated December 15, 2017, on our consideration of Live Oak Charter School’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Live Oak Charter School’s internal control over financial reporting and compliance.

SQUAR MILNER LLP

(20)

LIVE OAK CHARTER SCHOOL STATEMENT OF FINANCIAL POSITION

June 30, 2017

Page 4 The accompanying notes are an integral part of these financial statements.

ASSETS

Current assets:

Cash $ 651,430

Accounts receivable 182,929

Total current assets 834,359

Fixed assets, net 23,953

TOTAL ASSETS $ 858,312

LIABILITIES AND NET ASSETS Current liabilities:

Accounts payable $ 185,905

Accrued expenses 4,871

Total current liabilities 190,776

Total liabilities 190,776

Net assets:

Temporarily restricted 30,711

Unrestricted 636,825

Total net assets 667,536

(21)

LIVE OAK CHARTER SCHOOL STATEMENT OF ACTIVITIES For the Fiscal Year Ended June 30, 2017

Page 5 The accompanying notes are an integral part of these financial statements.

Temporarily

Unrestricted Restricted Total

REVENUES

Revenue limit sources:

State apportionments $ 667,598 $ - $ 667,598 Education protection account 183,737 - 183,737 In-lieu of property taxes 1,276,109 - 1,276,109 State revenues 308,482 18,886 327,368 Local revenues:

Interest 6,108 - 6,108 Fees and contracts 138,305 - 138,305 Other local revenue 199,112 - 199,112 Total revenues 2,779,451 18,886 2,798,337 Net assets released from restriction 12,757 (12,757) -Total revenues and other support 2,792,208 6,129 2,798,337

EXPENSES

Program services:

Education 1,842,023 - 1,842,023 Support services:

Management and general 988,380 - 988,380 Total expenses 2,830,403 - 2,830,403

CHANGE IN NET ASSETS (38,195) 6,129 (32,066)

NET ASSETS, BEGINNING OF YEAR 675,020 24,582 699,602

(22)

LIVE OAK CHARTER SCHOOL STATEMENT OF CASH FLOWS For the Fiscal Year Ended June 30, 2017

Page 6 The accompanying notes are an integral part of these financial statements.

CASH FLOWS FROM OPERATING ACTIVITIES:

Change in net assets $ (32,066)

Adjustments to reconcile change in net assets to net cash provided by operating activities:

Depreciation 7,585

(Increase) decrease in operating assets:

Accounts receivable 63,639

Increase (decrease) in operating liabilities:

Accounts payable 1,578

Accrued expenses 599

Net cash flows provided by operating activities 41,335

NET INCREASE IN CASH 41,335

CASH, BEGINNING OF YEAR 610,095

(23)

LIVE OAK CHARTER SCHOOL NOTES TO FINANCIAL STATEMENTS

June 30, 2017

Page 7

1. ORGANIZATION AND MISSION

Live Oak Charter School (the Organization) was incorporated on February 16, 2001, under the laws of the State of California’s nonprofit public benefit corporation and the Organization was granted its charter by Petaluma City School District on March 27, 2001 and renewed through June 30, 2019, pursuant to the terms of the Charter Schools Act of 1992, as amended. This charter, among other matters, calls for the Petaluma City School District and the Organization to enter into a mutually agreeable memorandum of understanding, regarding the funding entitlements of the Organization, pursuant to Education Code Section 47612 and 47613.5, to define the operational and oversight arrangements between the Petaluma City School District, and to define and resolve other matters of mutual interest.

The mission of the Organization school students of Southern Sonoma County with a K-8 whole-child program inspired by Waldorf Education. The Organization embraces a developmental approach to learning that strives to bring forth from each child his or her innate capacities through an age-appropriate curriculum. The Organization seeks to educate the whole child – head, hands and heart – through an education that cultivates and integrates each child’s creative, intellectual, emotional, physical, and social capacities. The Organization offers an artistically rich and experientially-based program that enlivens student curiosity about the natural world and human culture as the foundation for fostering academic achievement.

The organization commenced operations during the 2001-2002 fiscal year and currently serves 296 students in Kindergarten through Grade 8.

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Financial Statement Presentation

The financial statements are presented in conformity with Accounting Standards Codification (ASC) 958-205, Not-For-Profit Entities – Presentation of Financial Statements. Under ASC 958-205, the Organization reports information regarding its financial position and activities according to three classes of net assets:

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LIVE OAK CHARTER SCHOOL NOTES TO FINANCIAL STATEMENTS

June 30, 2017

Page 8

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

Financial Statement Presentation (continued)

Temporarily Restricted Net Assets: Net assets that are subject to donor-imposed stipulations that will be met either by actions of the Organization and/or the passage of time. When a donor restriction expires, that is, when a stipulated time restriction ends or purpose restriction is accomplished, temporarily restricted net assets are reclassified to unrestricted net assets and are reported in the statement of activities as net assets released from restrictions. There were $30,711 in temporarily restricted net assets as of June 30, 2017.

Permanently Restricted Net Assets: Net assets that are subject to donor-imposed stipulations that the restrictions be maintained permanently by the Organization. Generally, the donors of these assets permit the Organization to use all or part of the income earned on the related investments for general or specific purposes. There were no permanently restricted net assets as of June 30, 2017.

Accounting Method - Basis of Accounting

The financial statements were prepared in accordance with accounting principles generally accepted in the United States of America as applicable to not-for-profit organizations. Basis of accounting refers to when revenues and expenses are recognized in the accounts and reported on the financial statements. The Organization uses the accrual basis of accounting, under which revenues are recognized when they are earned and expenditures are recognized in the accounting period in which the liability is incurred.

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.

Income Taxes

(25)

LIVE OAK CHARTER SCHOOL NOTES TO FINANCIAL STATEMENTS

June 30, 2017

Page 9

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

Functional Allocation of Expenses

The costs of providing the program services have been summarized on a functional basis in the statement of activities. Accordingly, certain costs have been allocated among the program services based on employees’ time incurred and management’s estimates of the usage of resources.

Cash and Cash Equivalents

Cash is, from time to time, variously composed of cash on hand and in banks. The Organization considers all highly liquid investments with original maturities of three months or less at the time of acquisition to be cash equivalents. As of June 30, 2017, there were no cash equivalents.

Fixed Assets

Fixed assets are recorded at cost and depreciated under the straight-line method over their estimated useful lives of 5 to 10 years. Repair and maintenance costs, which do not extend the useful lives of the asset, are charged to expense. The cost of assets, sold or retired, and related amounts of accumulated depreciation are eliminated from the accounts in the year of disposal, and any resulting gain or loss is included in the earnings. Management has elected to capitalize and depreciate all assets costing $5,000 or more; all other assets are charged to expense in the year incurred.

Deferred Revenue

Cash received for federal and state special projects and programs is recognized as revenue to the extent that qualified expenditures have been incurred. Deferred revenue is recorded to the extent cash received on specific projects and programs exceeds qualified expenditures.

Revenue Sources and Recognition

The Organization primarily receives funds from the California Department of Education (CDE). Revenue limit sources received from the CDE are determined based on the Organization’s average daily attendance (ADA) of students and recognized in the period the ADA occurs.

In addition, the Organization receives state and local revenues for the enhancement of various educational programs. This assistance is generally received based on applications submitted to and approved by various granting agencies.

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LIVE OAK CHARTER SCHOOL NOTES TO FINANCIAL STATEMENTS

June 30, 2017

Page 10

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

New Accounting Pronouncements

In February 2016, FASB issued Accounting Standards Update (ASU) 2016-02, Leases (ASU 2016-02). ASU 2016-02 requires a lessee to recognize a lease asset representing its right to use the underlying asset for the lease term, and a lease liability for the payments to be made to lessor, on its statement of financial position for all operating leases greater than 12 months. ASU 2016-02 will be effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Although the full impact of this Update on the Organization’s financial statements has not yet been determined, the future adoption of this guidance will require the Organization to record assets and liabilities on its statement of financial position relating to facility and other leases currently being accounted for as operating leases (See Note 8).

In August 2016, The FASB issued ASU No. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities (ASU 2016-14). ASU 2016-14 change presentation and disclosure requirements for not-for-profit entities to provide more relevant information about their resources (and the changes in those resources) to donors, grantors, creditors, and other users. These include qualitative and quantitative requirements in the following areas: (1) net asset classes; (2) investment return; (3) expenses; (4) liquidity and availability of resources; and (5) presentation of operating cash flows. ASU 2016-14 will be effective for annual financial statements issued for fiscal years beginning after December 15, 2017, and for interim periods within fiscal years beginning after December 15, 2018. Early application of the amendments is permitted. The Organization has not yet completed its assessment of the impact of this guidance on its financial statements. Under this guidance, the Organization will be required to present two classes of net assets (net assets with donor restrictions and net assets without donor restrictions) and changes in each of these two classes, on the face of the statement of financial position and statement of activities, respectively, rather than the current required three classes (unrestricted, temporarily restricted and permanently restricted).

3. CASH

Cash at June 30, 2017, consisted of the following:

Cash in County Treasury $ 635,297

Cash in banks 11,133

Cash in revolving fund 5,000

Total cash $ 651,430

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LIVE OAK CHARTER SCHOOL NOTES TO FINANCIAL STATEMENTS

June 30, 2017

Page 11

3. CASH (continued)

The County is restricted by Government Code Section 53635 pursuant to Section 53601 to invest in time deposits, U.S. Government securities, state registered warrants, notes or bonds, State Treasurer’s investment pool, bankers’ acceptances, commercial paper, negotiable certificates of deposit, and repurchase or reverse repurchase agreements.

The County Treasurer's investments consist of 1.05% cash and cash equivalents, 14.42% U.S. Treasury notes, 63.69% other governmental notes, 7.67% negotiable certificates of deposit, 10.86% corporate notes and bonds, 2.17% money market mutual funds, and 0.14% government pools and JPA’s. The credit ratings for these investments included A+/A1 by Moody's Investor Service, and AAA by Standard and Poor's.

Cash in Banks

Cash balances held in banks are insured up to $250,000 by the Federal Deposit Insurance Corporation (FDIC). The Organization maintains its cash in bank deposit accounts that at times may exceed federally insured limits. The Organization has not experienced any losses in such accounts. At June 30, 2017, the Organization had no funds in excess of excess of FDIC insured limits.

4. ACCOUNTS RECEIVABLE

Accounts receivable at June 30, 2017, consisted of the following:

Revenue limit sources:

State apportionment $ 27,043

State revenues 139,576

Local revenues:

Miscellaneous 16,310

Total accounts receivable $ 182,929

5. FIXED ASSETS, NET

Fixed assets, net at June 30, 2017, consisted of the following:

Buildings $ 46,708

Less: Accumulated depreciation (22,755)

Total fixed assets, net $ 23,953

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LIVE OAK CHARTER SCHOOL NOTES TO FINANCIAL STATEMENTS

June 30, 2017

Page 12

6. TEMPORARILY RESTRICTED NET ASSETS

Temporarily restricted net assets include funds received but not expended and consist of the following as of June 30, 2017:

Educator effectiveness $ 11,825

Educational technology program settlement 18,886 Total temporarily restricted net assets $ 30,711

7. EMPLOYEE RETIREMENT SYSTEMS

Qualified employees are covered under multiple-employer defined benefit pension plans maintained by agencies of the State of California. Certificated employees are members of the State Teachers' Retirement System (STRS), and classified employees are members of the California Public Employees' Retirement System (CalPERS).

Plan Description and Funding Policy

STRS

Plan Description

The Organization contributes to STRS, a cost-sharing multiple-employer public employee retirement system defined benefit pension plan administered by STRS. The plan provides retirement, disability and survivor benefits to beneficiaries. Benefit provisions are established by State statutes, as legislatively amended, within the State Teachers’ Retirement Law. According to the most recently available actuarial valuation report as of June 30, 2016, total plan net assets are $177.9 billion, the total actuarial present value of accumulated plan benefits is $333.3 billion, contributions from all employers totaled $3.2 billion and the plan is 63.7% funded. The Organization did not contribute more than 5% of the total contributions to the plan.

Copies of the STRS annual financial reports may be obtained from STRS, 7667 Folsom Boulevard, Sacramento, CA 95826 and www.calstrs.com.

Funding Policy

Figure

Updating...

References