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Second Interim Etiwanda Elementary TABLE OF CONTENTS 36 67702 0000000 San Bernardino County Form TCI G = General Ledger Data; S = Supplemental Data Data Supplied For: 2017-18 Board 2017-18 Approved 2017-18 2017-18 Original Operating

  1. 2017-18 Second Interim Etiwanda Elementary General Fund 36 67702 0000000 San Bernardino County Unrestricted (Resources 0000-1999) Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) LCFF SOURCES Principal Apportionment State Aid - Current Year 8011 85,183,855.00 79,377,033.00 56,050,745.00 79,377,033.00 0.00 0.0% Education Protection Account State Aid - Current Year 8012 16,340,121.00 16,180,231.00 8,238,544.00 16,180,231.00 0.00 0.0% State Aid - Prior Years 8019 0.00 0.00 0.00 0.00 0.00 0.0% Tax Relief Subventions Homeowners' Exemptions 8021 91,567.00 91,567.00 44,574.21 91,567.00 0.00 0.0% Timber Yield Tax 8022 0.00 0.00 0.00 0.00 0.00 0.0% Other Subventions/In-Lieu Taxes 8029 0.00 0.00 0.00 0.00 0.00 0.0% County & District Taxes Secured Roll Taxes 8041 8,335,042.00 8,335,042.00 4,893,793.15 8,335,042.00 0.00 0.0% Unsecured Roll Taxes 8042 295,717.00 353,504.00 361,233.07 353,504.00 0.00 0.0% Prior Years' Taxes 8043 0.00 75,727.00 76,118.29 75,727.00 0.00 0.0% Supplemental Taxes 8044 206,870.00 206,870.00 213,620.92 206,870.00 0.00 0.0% Education Revenue Augmentation Fund (ERAF) 8045 (1,902,681.00) (1,902,681.00) (1,015,586.33) (1,902,681.00) 0.00 0.0% Community Redevelopment Funds (SB 617/699/1992) 8047 514,235.00 6,032,583.00 5,821,802.72 6,032,583.00 0.00 0.0% Penalties and Interest from Delinquent Taxes 8048 0.00 8,715.00 9,117.81 8,715.00 0.00 0.0% Miscellaneous Funds (EC 41604) Royalties and Bonuses 8081 0.00 0.00 0.00 0.00 0.00 0.0% Other In-Lieu Taxes 8082 0.00 0.00 0.00 0.00 0.00 0.0% Less: Non-LCFF (50%) Adjustment 8089 0.00 0.00 0.00 0.00 0.00 0.0% Subtotal, LCFF Sources 109,064,726.00 108,758,591.00 74,693,962.84 108,758,591.00 0.00 0.0% LCFF Transfers Unrestricted LCFF Transfers - Current Year 0000 8091 0.00 0.00 0.00 0.00 0.00 0.0% All Other LCFF Transfers - Current Year All Other 8091 0.00 0.00 0.00 0.00 0.00 0.0% Transfers to Charter Schools in Lieu of Property Taxes 8096 0.00 0.00 0.00 0.00 0.00 0.0% Property Taxes Transfers 8097 0.00 0.00 0.00 0.00 0.00 0.0% LCFF/Revenue Limit Transfers - Prior Years 8099 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, LCFF SOURCES 109,064,726.00 108,758,591.00 74,693,962.84 108,758,591.00 0.00 0.0% FEDERAL REVENUE Maintenance and Operations 8110 0.00 0.00 0.00 0.00 0.00 0.0% Special Education Entitlement 8181 0.00 0.00 0.00 0.00 Special Education Discretionary Grants 8182 0.00 0.00 0.00 0.00 Child Nutrition Programs 8220 0.00 0.00 0.00 0.00 Donated Food Commodities 8221 0.00 0.00 0.00 0.00 Forest Reserve Funds 8260 0.00 0.00 0.00 0.00 0.00 0.0% Flood Control Funds 8270 0.00 0.00 0.00 0.00 0.00 0.0% Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00 0.00 0.0% FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0% Interagency Contracts Between LEAs 8285 0.00 0.00 0.00 0.00 0.00 0.0% Pass-Through Revenues from Federal Sources 8287 0.00 0.00 0.00 0.00 Title I, Part A, Basic 3010 8290 Title I, Part D, Local Delinquent Programs 3025 8290 Title II, Part A, Educator Quality 4035 8290 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 06/08/2017) Page 3 Printed: 2/15/2018 1:44 PM

  2. 2017-18 Second Interim Etiwanda Elementary General Fund 36 67702 0000000 San Bernardino County Unrestricted (Resources 0000-1999) Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) Title III, Part A, Immigrant Education Program 4201 8290 Title III, Part A, English Learner Program 4203 8290 Title V, Part B, Public Charter Schools Grant Program (PCSGP) (NCLB) 4610 8290 3012-3020, 3030- 3199, 4036-4126, Other NCLB / Every Student Succeeds Act 5510 8290 Career and Technical Education 3500-3599 8290 All Other Federal Revenue All Other 8290 40,000.00 40,000.00 90,146.00 90,146.00 50,146.00 125.4% TOTAL, FEDERAL REVENUE 40,000.00 40,000.00 90,146.00 90,146.00 50,146.00 125.4% OTHER STATE REVENUE Other State Apportionments ROC/P Entitlement Prior Years 6360 8319 Special Education Master Plan Current Year 6500 8311 Prior Years 6500 8319 All Other State Apportionments - Current Year All Other 8311 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Apportionments - Prior Years All Other 8319 0.00 0.00 0.00 0.00 0.00 0.0% Child Nutrition Programs 8520 0.00 0.00 0.00 0.00 Mandated Costs Reimbursements 8550 383,162.00 2,388,251.00 1,081,301.00 2,388,251.00 0.00 0.0% Lottery - Unrestricted and Instructional Materials 8560 1,982,968.00 1,982,968.00 849,862.21 1,982,968.00 0.00 0.0% Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 Other Subventions/In-Lieu Taxes 8576 0.00 0.00 0.00 0.00 Pass-Through Revenues from State Sources 8587 0.00 0.00 0.00 0.00 0.00 0.0% After School Education and Safety (ASES) 6010 8590 Charter School Facility Grant 6030 8590 Career Technical Education Incentive Grant Program 6387 8590 Drug/Alcohol/Tobacco Funds 6650, 6690 8590 California Clean Energy Jobs Act 6230 8590 Specialized Secondary 7370 8590 American Indian Early Childhood Education 7210 8590 Quality Education Investment Act 7400 8590 Common Core State Standards Implementation 7405 8590 All Other State Revenue All Other 8590 38,930.00 38,930.00 7,460.00 38,930.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 2,405,060.00 4,410,149.00 1,938,623.21 4,410,149.00 0.00 0.0% California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 06/08/2017) Page 4 Printed: 2/15/2018 1:44 PM

  3. 2017-18 Second Interim Etiwanda Elementary General Fund 36 67702 0000000 San Bernardino County Unrestricted (Resources 0000-1999) Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) OTHER LOCAL REVENUE Other Local Revenue County and District Taxes Other Restricted Levies Secured Roll 8615 0.00 0.00 0.00 0.00 Unsecured Roll 8616 0.00 0.00 0.00 0.00 Prior Years' Taxes 8617 0.00 0.00 0.00 0.00 Supplemental Taxes 8618 0.00 0.00 0.00 0.00 Non-Ad Valorem Taxes Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0% Other 8622 0.00 0.00 0.00 0.00 0.00 0.0% Community Redevelopment Funds Not Subject to LCFF Deduction 8625 0.00 0.00 0.00 0.00 Penalties and Interest from Delinquent Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Sale of Publications 8632 0.00 0.00 0.00 0.00 0.00 0.0% Food Service Sales 8634 0.00 0.00 0.00 0.00 0.00 0.0% All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0% Leases and Rentals 8650 105,000.00 105,000.00 45,964.00 105,000.00 0.00 0.0% Interest 8660 350,000.00 350,000.00 93,525.31 350,000.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% Fees and Contracts Adult Education Fees 8671 0.00 0.00 0.00 0.00 0.00 0.0% Non-Resident Students 8672 0.00 0.00 0.00 0.00 0.00 0.0% Transportation Fees From Individuals 8675 0.00 0.00 0.00 0.00 0.00 0.0% Interagency Services 8677 1,900,000.00 1,900,000.00 319,809.78 1,900,000.00 0.00 0.0% Mitigation/Developer Fees 8681 0.00 0.00 0.00 0.00 0.00 0.0% All Other Fees and Contracts 8689 0.00 0.00 0.00 0.00 0.00 0.0% Other Local Revenue Plus: Misc Funds Non-LCFF (50%) Adjustment 8691 0.00 0.00 0.00 0.00 0.00 0.0% Pass-Through Revenues From Local Sources 8697 0.00 0.00 0.00 0.00 All Other Local Revenue 8699 5,775,500.00 5,914,934.00 3,193,453.80 5,917,824.00 2,890.00 0.0% Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In 8781-8783 0.00 0.00 0.00 0.00 0.00 0.0% Transfers Of Apportionments Special Education SELPA Transfers From Districts or Charter Schools 6500 8791 From County Offices 6500 8792 From JPAs 6500 8793 ROC/P Transfers From Districts or Charter Schools 6360 8791 From County Offices 6360 8792 From JPAs 6360 8793 Other Transfers of Apportionments From Districts or Charter Schools All Other 8791 0.00 0.00 0.00 0.00 0.00 0.0% From County Offices All Other 8792 0.00 0.00 0.00 0.00 0.00 0.0% From JPAs All Other 8793 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 8,130,500.00 8,269,934.00 3,652,752.89 8,272,824.00 2,890.00 0.0% TOTAL, REVENUES 119,640,286.00 121,478,674.00 80,375,484.94 121,531,710.00 53,036.00 0.0% California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 06/08/2017) Page 5 Printed: 2/15/2018 1:44 PM

  4. 2017-18 Second Interim Etiwanda Elementary General Fund 36 67702 0000000 San Bernardino County Unrestricted (Resources 0000-1999) Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) Certificated Teachers' Salaries 1100 47,551,131.00 47,597,737.00 23,548,076.69 47,597,737.00 0.00 0.0% Certificated Pupil Support Salaries 1200 892,198.00 892,198.00 503,553.63 892,198.00 0.00 0.0% Certificated Supervisors' and Administrators' Salaries 1300 5,066,316.00 5,061,333.00 2,616,269.92 5,061,333.00 0.00 0.0% Other Certificated Salaries 1900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CERTIFICATED SALARIES 53,509,645.00 53,551,268.00 26,667,900.24 53,551,268.00 0.00 0.0% CLASSIFIED SALARIES Classified Instructional Salaries 2100 1,467,103.00 1,509,761.00 934,935.89 1,514,111.00 (4,350.00) -0.3% Classified Support Salaries 2200 3,365,864.00 3,375,043.00 1,938,579.78 3,375,043.00 0.00 0.0% Classified Supervisors' and Administrators' Salaries 2300 676,946.00 676,946.00 410,882.15 676,946.00 0.00 0.0% Clerical, Technical and Office Salaries 2400 3,896,242.00 3,914,746.00 2,324,245.22 3,914,746.00 0.00 0.0% Other Classified Salaries 2900 3,913,415.00 4,831,702.00 2,343,150.63 4,831,702.00 0.00 0.0% TOTAL, CLASSIFIED SALARIES 13,319,570.00 14,308,198.00 7,951,793.67 14,312,548.00 (4,350.00) 0.0% EMPLOYEE BENEFITS STRS 3101-3102 7,454,962.00 7,458,628.00 3,771,867.40 7,458,628.00 0.00 0.0% PERS 3201-3202 1,530,694.00 1,536,234.00 895,904.77 1,536,234.00 0.00 0.0% OASDI/Medicare/Alternative 3301-3302 1,667,918.00 1,682,532.00 880,498.39 1,682,532.00 0.00 0.0% Health and Welfare Benefits 3401-3402 6,883,526.00 6,882,767.00 3,576,586.62 6,882,767.00 0.00 0.0% Unemployment Insurance 3501-3502 33,996.00 34,974.00 17,306.90 34,974.00 0.00 0.0% Workers' Compensation 3601-3602 1,079,768.00 1,087,388.00 558,363.32 1,087,388.00 0.00 0.0% OPEB, Allocated 3701-3702 503,770.00 503,770.00 218,399.86 503,770.00 0.00 0.0% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 1,563,207.00 1,560,464.00 1,043,369.87 1,560,464.00 0.00 0.0% TOTAL, EMPLOYEE BENEFITS 20,717,841.00 20,746,757.00 10,962,297.13 20,746,757.00 0.00 0.0% BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.00 0.00 0.00 0.0% Books and Other Reference Materials 4200 152,510.00 158,206.00 52,495.31 156,206.00 2,000.00 1.3% Materials and Supplies 4300 3,595,792.00 4,609,844.00 1,302,909.33 4,597,819.00 12,025.00 0.3% Noncapitalized Equipment 4400 394,376.00 486,270.00 106,225.77 484,270.00 2,000.00 0.4% Food 4700 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, BOOKS AND SUPPLIES 4,142,678.00 5,254,320.00 1,461,630.41 5,238,295.00 16,025.00 0.3% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 4,587,500.00 4,989,710.00 1,711,065.64 4,989,710.00 0.00 0.0% Travel and Conferences 5200 182,674.00 207,395.00 103,824.36 218,279.00 (10,884.00) -5.2% Dues and Memberships 5300 40,574.00 46,391.00 39,585.82 46,391.00 0.00 0.0% Insurance 5400-5450 979,053.00 975,053.00 681,182.42 975,053.00 0.00 0.0% Operations and Housekeeping Services 5500 2,579,550.00 2,597,841.00 1,314,516.02 2,597,841.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 378,844.00 472,249.00 109,803.70 473,249.00 (1,000.00) -0.2% Transfers of Direct Costs 5710 (166.00) (166.00) 0.00 (166.00) 0.00 0.0% Transfers of Direct Costs - Interfund 5750 (21,000.00) (16,722.00) 10,815.50 (16,722.00) 0.00 0.0% Professional/Consulting Services and Operating Expenditures 5800 4,147,611.00 4,265,179.00 2,328,010.38 4,273,694.00 (8,515.00) -0.2% Communications 5900 275,947.00 310,400.00 83,494.20 310,400.00 0.00 0.0% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 13,150,587.00 13,847,330.00 6,382,298.04 13,867,729.00 (20,399.00) -0.1% California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 06/08/2017) Page 6 Printed: 2/15/2018 1:44 PM

  5. 2017-18 Second Interim Etiwanda Elementary General Fund 36 67702 0000000 San Bernardino County Unrestricted (Resources 0000-1999) Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) CAPITAL OUTLAY Land 6100 0.00 0.00 0.00 0.00 0.00 0.0% Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0% Buildings and Improvements of Buildings 6200 0.00 0.00 0.00 0.00 0.00 0.0% Books and Media for New School Libraries or Major Expansion of School Libraries 6300 0.00 0.00 0.00 0.00 0.00 0.0% Equipment 6400 2,910.00 44,480.00 27,734.87 50,635.00 (6,155.00) -13.8% Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 2,910.00 44,480.00 27,734.87 50,635.00 (6,155.00) -13.8% OTHER OUTGO (excluding Transfers of Indirect Costs) Tuition Tuition for Instruction Under Interdistrict Attendance Agreements 7110 0.00 0.00 0.00 0.00 0.00 0.0% State Special Schools 7130 0.00 0.00 0.00 0.00 0.00 0.0% Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools 7141 542.00 542.00 0.00 542.00 0.00 0.0% Payments to County Offices 7142 899,346.00 899,346.00 31,151.39 899,346.00 0.00 0.0% Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Pass-Through Revenues To Districts or Charter Schools 7211 0.00 0.00 0.00 0.00 0.00 0.0% To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.0% To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0% Special Education SELPA Transfers of Apportionments To Districts or Charter Schools 6500 7221 To County Offices 6500 7222 To JPAs 6500 7223 ROC/P Transfers of Apportionments To Districts or Charter Schools 6360 7221 To County Offices 6360 7222 To JPAs 6360 7223 Other Transfers of Apportionments All Other 7221-7223 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers 7281-7283 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers Out to All Others 7299 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 899,888.00 899,888.00 31,151.39 899,888.00 0.00 0.0% OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs 7310 (251,760.00) (238,293.00) 0.00 (238,293.00) 0.00 0.0% Transfers of Indirect Costs - Interfund 7350 (170,896.00) (170,896.00) 0.00 (170,896.00) 0.00 0.0% TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (422,656.00) (409,189.00) 0.00 (409,189.00) 0.00 0.0% TOTAL, EXPENDITURES 105,320,463.00 108,243,052.00 53,484,805.75 108,257,931.00 (14,879.00) 0.0% California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 06/08/2017) Page 7 Printed: 2/15/2018 1:44 PM

  6. 2017-18 Second Interim Etiwanda Elementary General Fund 36 67702 0000000 San Bernardino County Unrestricted (Resources 0000-1999) Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: Special Reserve Fund 8912 0.00 0.00 0.00 0.00 0.00 0.0% From: Bond Interest and Redemption Fund 8914 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers In 8919 503,770.00 503,770.00 0.00 503,770.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 503,770.00 503,770.00 0.00 503,770.00 0.00 0.0% INTERFUND TRANSFERS OUT To: Child Development Fund 7611 0.00 0.00 0.00 0.00 0.00 0.0% To: Special Reserve Fund 7612 0.00 0.00 0.00 0.00 0.00 0.0% To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.0% To: Cafeteria Fund 7616 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 727,046.00 727,046.00 (334.47) 727,046.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 727,046.00 727,046.00 (334.47) 727,046.00 0.00 0.0% OTHER SOURCES/USES SOURCES State Apportionments Emergency Apportionments 8931 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds Proceeds from Sale/Lease- Purchase of Land/Buildings 8953 0.00 0.00 0.00 0.00 0.00 0.0% Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 (17,349,242.00) (17,963,150.00) 0.00 (17,963,150.00) 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS (17,349,242.00) (17,963,150.00) 0.00 (17,963,150.00) 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (17,572,518.00) (18,186,426.00) 334.47 (18,186,426.00) 0.00 0.0% California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 06/08/2017) Page 8 Printed: 2/15/2018 1:44 PM

  7. 2017-18 Second Interim Etiwanda Elementary General Fund 36 67702 0000000 San Bernardino County Restricted (Resources 2000-9999) Form 01I Revenue, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) A. REVENUES 1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 3,759,164.00 4,128,661.00 865,280.46 4,128,661.00 0.00 0.0% 3) Other State Revenue 8300-8599 4,890,126.00 4,890,126.00 272,134.12 4,890,126.00 0.00 0.0% 4) Other Local Revenue 8600-8799 7,199,013.00 7,199,013.00 3,692,192.70 7,199,013.00 0.00 0.0% 5) TOTAL, REVENUES 15,848,303.00 16,217,800.00 4,829,607.28 16,217,800.00 B. EXPENDITURES 1) Certificated Salaries 1000-1999 11,684,402.00 11,939,794.00 5,914,877.62 11,942,294.00 (2,500.00) 0.0% 2) Classified Salaries 2000-2999 6,393,692.00 6,631,561.00 4,057,233.46 6,637,561.00 (6,000.00) -0.1% 3) Employee Benefits 3000-3999 8,698,920.00 8,828,684.00 2,693,667.83 8,828,684.00 0.00 0.0% 4) Books and Supplies 4000-4999 2,772,059.00 2,779,809.00 622,421.72 2,774,884.00 4,925.00 0.2% 5) Services and Other Operating Expenditures 5000-5999 3,662,132.00 3,893,492.00 1,394,178.31 3,889,917.00 3,575.00 0.1% 6) Capital Outlay 6000-6999 877,104.00 1,115,897.00 570,135.62 1,115,897.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 251,760.00 238,293.00 0.00 238,293.00 0.00 0.0% 9) TOTAL, EXPENDITURES 34,340,069.00 35,427,530.00 15,252,514.56 35,427,530.00 C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (18,491,766.00) (19,209,730.00) (10,422,907.28) (19,209,730.00) D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0% b) Transfers Out 7600-7629 2,238,300.00 2,238,300.00 334.47 2,238,300.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 17,349,242.00 17,963,150.00 0.00 17,963,150.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 15,110,942.00 15,724,850.00 (334.47) 15,724,850.00 California Dept of Education SACS Financial Repor04/10/2017) Page 1 Printed: 2/15/2018 1:44 PM

  8. 2017-18 Second Interim Etiwanda Elementary General Fund 36 67702 0000000 San Bernardino County Restricted (Resources 2000-9999) Form 01I Revenue, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (3,380,824.00) (3,484,880.00) (10,423,241.75) (3,484,880.00) F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 3,701,118.64 4,051,222.05 4,051,222.05 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 3,701,118.64 4,051,222.05 4,051,222.05 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 3,701,118.64 4,051,222.05 4,051,222.05 2) Ending Balance, June 30 (E + F1e) 320,294.64 566,342.05 566,342.05 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.00 Stores 9712 0.00 0.00 0.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Restricted 9740 320,295.24 566,342.05 566,342.05 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Commitments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 0.00 0.00 0.00 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 Unassigned/Unappropriated Amount 9790 (0.60) 0.00 0.00 California Dept of Education SACS Financial Repor04/10/2017) Page 2 Printed: 2/15/2018 1:44 PM

  9. 2017-18 Second Interim Etiwanda Elementary General Fund 36 67702 0000000 San Bernardino County Restricted (Resources 2000-9999) Form 01I Revenue, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) LCFF SOURCES Principal Apportionment State Aid - Current Year 8011 0.00 0.00 0.00 0.00 Education Protection Account State Aid - Current Year 8012 0.00 0.00 0.00 0.00 State Aid - Prior Years 8019 0.00 0.00 0.00 0.00 Tax Relief Subventions Homeowners' Exemptions 8021 0.00 0.00 0.00 0.00 Timber Yield Tax 8022 0.00 0.00 0.00 0.00 Other Subventions/In-Lieu Taxes 8029 0.00 0.00 0.00 0.00 County & District Taxes Secured Roll Taxes 8041 0.00 0.00 0.00 0.00 Unsecured Roll Taxes 8042 0.00 0.00 0.00 0.00 Prior Years' Taxes 8043 0.00 0.00 0.00 0.00 Supplemental Taxes 8044 0.00 0.00 0.00 0.00 Education Revenue Augmentation Fund (ERAF) 8045 0.00 0.00 0.00 0.00 Community Redevelopment Funds (SB 617/699/1992) 8047 0.00 0.00 0.00 0.00 Penalties and Interest from Delinquent Taxes 8048 0.00 0.00 0.00 0.00 Miscellaneous Funds (EC 41604) Royalties and Bonuses 8081 0.00 0.00 0.00 0.00 Other In-Lieu Taxes 8082 0.00 0.00 0.00 0.00 Less: Non-LCFF (50%) Adjustment 8089 0.00 0.00 0.00 0.00 Subtotal, LCFF Sources 0.00 0.00 0.00 0.00 LCFF Transfers Unrestricted LCFF Transfers - Current Year 0000 8091 All Other LCFF Transfers - Current Year All Other 8091 0.00 0.00 0.00 0.00 0.00 0.0% Transfers to Charter Schools in Lieu of Property Taxes 8096 0.00 0.00 0.00 0.00 Property Taxes Transfers 8097 0.00 0.00 0.00 0.00 0.00 0.0% LCFF/Revenue Limit Transfers - Prior Years 8099 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, LCFF SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% FEDERAL REVENUE Maintenance and Operations 8110 0.00 0.00 0.00 0.00 0.00 0.0% Special Education Entitlement 8181 2,326,461.00 2,326,461.00 0.00 2,326,461.00 0.00 0.0% Special Education Discretionary Grants 8182 0.00 7,000.00 0.00 7,000.00 0.00 0.0% Child Nutrition Programs 8220 0.00 0.00 0.00 0.00 0.00 0.0% Donated Food Commodities 8221 0.00 0.00 0.00 0.00 0.00 0.0% Forest Reserve Funds 8260 0.00 0.00 0.00 0.00 Flood Control Funds 8270 0.00 0.00 0.00 0.00 Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00 FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0% Interagency Contracts Between LEAs 8285 0.00 0.00 0.00 0.00 0.00 0.0% Pass-Through Revenues from Federal Sources 8287 0.00 0.00 0.00 0.00 0.00 0.0% Title I, Part A, Basic 3010 8290 1,021,546.00 1,248,145.00 499,149.90 1,248,145.00 0.00 0.0% Title I, Part D, Local Delinquent Programs 3025 8290 0.00 0.00 0.00 0.00 0.00 0.0% Title II, Part A, Educator Quality 4035 8290 111,836.00 226,517.00 96,477.00 226,517.00 0.00 0.0% California Dept of Education SACS Financial Repor04/10/2017) Page 3 Printed: 2/15/2018 1:44 PM

  10. 2017-18 Second Interim Etiwanda Elementary General Fund 36 67702 0000000 San Bernardino County Restricted (Resources 2000-9999) Form 01I Revenue, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) Title III, Part A, Immigrant Education Program 4201 8290 31,208.00 34,785.00 15,101.14 34,785.00 0.00 0.0% Title III, Part A, English Learner Program 4203 8290 118,113.00 125,753.00 40,275.00 125,753.00 0.00 0.0% Title V, Part B, Public Charter Schools Grant Program (PCSGP) (NCLB) 4610 8290 0.00 0.00 0.00 0.00 0.00 0.0% 3012-3020, 3030- 3199, 4036-4126, Other NCLB / Every Student Succeeds Act 5510 8290 0.00 0.00 0.00 0.00 0.00 0.0% Career and Technical Education 3500-3599 8290 0.00 0.00 0.00 0.00 0.00 0.0% All Other Federal Revenue All Other 8290 150,000.00 160,000.00 214,277.42 160,000.00 0.00 0.0% TOTAL, FEDERAL REVENUE 3,759,164.00 4,128,661.00 865,280.46 4,128,661.00 0.00 0.0% OTHER STATE REVENUE Other State Apportionments ROC/P Entitlement Prior Years 6360 8319 0.00 0.00 0.00 0.00 0.00 0.0% Special Education Master Plan Current Year 6500 8311 0.00 0.00 0.00 0.00 0.00 0.0% Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Apportionments - Current Year All Other 8311 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Apportionments - Prior Years All Other 8319 0.00 0.00 0.00 0.00 0.00 0.0% Child Nutrition Programs 8520 0.00 0.00 0.00 0.00 0.00 0.0% Mandated Costs Reimbursements 8550 0.00 0.00 0.00 0.00 Lottery - Unrestricted and Instructional Materia 8560 580,099.00 580,099.00 76,160.62 580,099.00 0.00 0.0% Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 0.00 0.0% Other Subventions/In-Lieu Taxes 8576 0.00 0.00 0.00 0.00 0.00 0.0% Pass-Through Revenues from State Sources 8587 0.00 0.00 0.00 0.00 0.00 0.0% After School Education and Safety (ASES) 6010 8590 0.00 0.00 0.00 0.00 0.00 0.0% Charter School Facility Grant 6030 8590 0.00 0.00 0.00 0.00 0.00 0.0% Career Technical Education Incentive Grant Program 6387 8590 0.00 0.00 0.00 0.00 0.00 0.0% Drug/Alcohol/Tobacco Funds 6650, 6690 8590 0.00 0.00 0.00 0.00 0.00 0.0% California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.00 0.00 0.00 0.0% Specialized Secondary 7370 8590 0.00 0.00 0.00 0.00 0.00 0.0% American Indian Early Childhood Education 7210 8590 0.00 0.00 0.00 0.00 0.00 0.0% Quality Education Investment Act 7400 8590 0.00 0.00 0.00 0.00 0.00 0.0% Common Core State Standards Implementation 7405 8590 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Revenue All Other 8590 4,310,027.00 4,310,027.00 195,973.50 4,310,027.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 4,890,126.00 4,890,126.00 272,134.12 4,890,126.00 0.00 0.0% California Dept of Education SACS Financial Repor04/10/2017) Page 4 Printed: 2/15/2018 1:44 PM

  11. 2017-18 Second Interim Etiwanda Elementary General Fund 36 67702 0000000 San Bernardino County Restricted (Resources 2000-9999) Form 01I Revenue, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) OTHER LOCAL REVENUE Other Local Revenue County and District Taxes Other Restricted Levies Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.0% Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.0% Prior Years' Taxes 8617 0.00 0.00 0.00 0.00 0.00 0.0% Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.0% Non-Ad Valorem Taxes Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0% Other 8622 0.00 0.00 0.00 0.00 0.00 0.0% Community Redevelopment Funds Not Subject to LCFF Deduction 8625 2,238,300.00 2,238,300.00 1,438,958.70 2,238,300.00 0.00 0.0% Penalties and Interest from Delinquent Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0% Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Sale of Publications 8632 0.00 0.00 0.00 0.00 0.00 0.0% Food Service Sales 8634 0.00 0.00 0.00 0.00 0.00 0.0% All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0% Leases and Rentals 8650 0.00 0.00 0.00 0.00 0.00 0.0% Interest 8660 0.00 0.00 0.00 0.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% Fees and Contracts Adult Education Fees 8671 0.00 0.00 0.00 0.00 Non-Resident Students 8672 0.00 0.00 0.00 0.00 Transportation Fees From Individuals 8675 0.00 0.00 0.00 0.00 0.00 0.0% Interagency Services 8677 0.00 0.00 0.00 0.00 0.00 0.0% Mitigation/Developer Fees 8681 0.00 0.00 0.00 0.00 0.00 0.0% All Other Fees and Contracts 8689 0.00 0.00 0.00 0.00 0.00 0.0% Other Local Revenue Plus: Misc Funds Non-LCFF (50%) Adjustme 8691 0.00 0.00 0.00 0.00 Pass-Through Revenues From Local Sources 8697 0.00 0.00 0.00 0.00 0.00 0.0% All Other Local Revenue 8699 0.00 0.00 0.00 0.00 0.00 0.0% Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In 8781-8783 0.00 0.00 0.00 0.00 0.00 0.0% Transfers Of Apportionments Special Education SELPA Transfers From Districts or Charter Schools 6500 8791 0.00 0.00 0.00 0.00 0.00 0.0% From County Offices 6500 8792 4,960,713.00 4,960,713.00 2,253,234.00 4,960,713.00 0.00 0.0% From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.00 0.0% ROC/P Transfers From Districts or Charter Schools 6360 8791 0.00 0.00 0.00 0.00 0.00 0.0% From County Offices 6360 8792 0.00 0.00 0.00 0.00 0.00 0.0% From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.00 0.0% Other Transfers of Apportionments From Districts or Charter Schools All Other 8791 0.00 0.00 0.00 0.00 0.00 0.0% From County Offices All Other 8792 0.00 0.00 0.00 0.00 0.00 0.0% From JPAs All Other 8793 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 7,199,013.00 7,199,013.00 3,692,192.70 7,199,013.00 0.00 0.0% TOTAL, REVENUES 15,848,303.00 16,217,800.00 4,829,607.28 16,217,800.00 0.00 0.0% California Dept of Education SACS Financial Repor04/10/2017) Page 5 Printed: 2/15/2018 1:44 PM

  12. 2017-18 Second Interim Etiwanda Elementary General Fund 36 67702 0000000 San Bernardino County Restricted (Resources 2000-9999) Form 01I Revenue, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) CERTIFICATED SALARIES Certificated Teachers' Salaries 1100 9,168,202.00 9,305,687.00 4,505,807.92 9,308,187.00 (2,500.00) 0.0% Certificated Pupil Support Salaries 1200 1,820,877.00 1,877,589.00 997,992.34 1,877,589.00 0.00 0.0% Certificated Supervisors' and Administrators' Salaries 1300 695,323.00 756,518.00 411,077.36 756,518.00 0.00 0.0% Other Certificated Salaries 1900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CERTIFICATED SALARIES 11,684,402.00 11,939,794.00 5,914,877.62 11,942,294.00 (2,500.00) 0.0% CLASSIFIED SALARIES Classified Instructional Salaries 2100 4,834,692.00 4,966,361.00 3,138,090.41 4,972,361.00 (6,000.00) -0.1% Classified Support Salaries 2200 1,160,009.00 1,255,209.00 683,346.08 1,255,209.00 0.00 0.0% Classified Supervisors' and Administrators' Salaries 2300 101,753.00 101,753.00 59,355.94 101,753.00 0.00 0.0% Clerical, Technical and Office Salaries 2400 297,238.00 308,238.00 176,441.03 308,238.00 0.00 0.0% Other Classified Salaries 2900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CLASSIFIED SALARIES 6,393,692.00 6,631,561.00 4,057,233.46 6,637,561.00 (6,000.00) -0.1% EMPLOYEE BENEFITS STRS 3101-3102 5,531,463.00 5,573,973.00 825,864.41 5,573,973.00 0.00 0.0% PERS 3201-3202 520,209.00 556,546.00 365,840.04 556,546.00 0.00 0.0% OASDI/Medicare/Alternative 3301-3302 529,462.00 553,362.00 308,047.29 553,362.00 0.00 0.0% Health and Welfare Benefits 3401-3402 1,751,536.00 1,759,459.00 996,883.27 1,759,459.00 0.00 0.0% Unemployment Insurance 3501-3502 9,095.00 9,384.00 4,968.57 9,384.00 0.00 0.0% Workers' Compensation 3601-3602 289,098.00 299,260.00 160,056.75 299,260.00 0.00 0.0% OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 68,057.00 76,700.00 32,007.50 76,700.00 0.00 0.0% TOTAL, EMPLOYEE BENEFITS 8,698,920.00 8,828,684.00 2,693,667.83 8,828,684.00 0.00 0.0% BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials 4100 452,316.00 460,232.00 65,512.58 460,232.00 0.00 0.0% Books and Other Reference Materials 4200 150,343.00 239,046.00 62,716.97 245,546.00 (6,500.00) -2.7% Materials and Supplies 4300 2,159,034.00 2,050,789.00 476,799.32 2,037,564.00 13,225.00 0.6% Noncapitalized Equipment 4400 10,366.00 29,742.00 17,392.85 31,542.00 (1,800.00) -6.1% Food 4700 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, BOOKS AND SUPPLIES 2,772,059.00 2,779,809.00 622,421.72 2,774,884.00 4,925.00 0.2% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 1,112,689.00 989,702.00 335,261.83 989,702.00 0.00 0.0% Travel and Conferences 5200 200,658.00 223,890.00 39,025.09 221,390.00 2,500.00 1.1% Dues and Memberships 5300 0.00 270.00 270.00 270.00 0.00 0.0% Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0% Operations and Housekeeping Services 5500 0.00 0.00 0.00 0.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 1,436,750.00 1,531,627.00 656,299.85 1,531,627.00 0.00 0.0% Transfers of Direct Costs 5710 166.00 166.00 0.00 166.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.00 0.00 0.00 0.0% Professional/Consulting Services and Operating Expenditures 5800 905,719.00 1,141,687.00 362,389.37 1,140,612.00 1,075.00 0.1% Communications 5900 6,150.00 6,150.00 932.17 6,150.00 0.00 0.0% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 3,662,132.00 3,893,492.00 1,394,178.31 3,889,917.00 3,575.00 0.1% California Dept of Education SACS Financial Repor04/10/2017) Page 6 Printed: 2/15/2018 1:44 PM

  13. 2017-18 Second Interim Etiwanda Elementary General Fund 36 67702 0000000 San Bernardino County Restricted (Resources 2000-9999) Form 01I Revenue, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) CAPITAL OUTLAY Land 6100 0.00 0.00 0.00 0.00 0.00 0.0% Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0% Buildings and Improvements of Buildings 6200 791,743.00 1,040,897.00 542,794.72 1,040,897.00 0.00 0.0% Books and Media for New School Libraries or Major Expansion of School Libraries 6300 0.00 0.00 0.00 0.00 0.00 0.0% Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0% Equipment Replacement 6500 85,361.00 75,000.00 27,340.90 75,000.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 877,104.00 1,115,897.00 570,135.62 1,115,897.00 0.00 0.0% OTHER OUTGO (excluding Transfers of Indirect Costs) Tuition Tuition for Instruction Under Interdistrict Attendance Agreements 7110 0.00 0.00 0.00 0.00 0.00 0.0% State Special Schools 7130 0.00 0.00 0.00 0.00 0.00 0.0% Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools 7141 0.00 0.00 0.00 0.00 0.00 0.0% Payments to County Offices 7142 0.00 0.00 0.00 0.00 0.00 0.0% Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Pass-Through Revenues To Districts or Charter Schools 7211 0.00 0.00 0.00 0.00 0.00 0.0% To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.0% To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0% Special Education SELPA Transfers of Apportionments To Districts or Charter Schools 6500 7221 0.00 0.00 0.00 0.00 0.00 0.0% To County Offices 6500 7222 0.00 0.00 0.00 0.00 0.00 0.0% To JPAs 6500 7223 0.00 0.00 0.00 0.00 0.00 0.0% ROC/P Transfers of Apportionments To Districts or Charter Schools 6360 7221 0.00 0.00 0.00 0.00 0.00 0.0% To County Offices 6360 7222 0.00 0.00 0.00 0.00 0.00 0.0% To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.00 0.0% Other Transfers of Apportionments All Other 7221-7223 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers 7281-7283 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers Out to All Others 7299 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.00 0.00 0.00 0.0% OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs 7310 251,760.00 238,293.00 0.00 238,293.00 0.00 0.0% Transfers of Indirect Costs - Interfund 7350 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 251,760.00 238,293.00 0.00 238,293.00 0.00 0.0% TOTAL, EXPENDITURES 34,340,069.00 35,427,530.00 15,252,514.56 35,427,530.00 0.00 0.0% California Dept of Education SACS Financial Repor04/10/2017) Page 7 Printed: 2/15/2018 1:44 PM

  14. 2017-18 Second Interim Etiwanda Elementary General Fund 36 67702 0000000 San Bernardino County Restricted (Resources 2000-9999) Form 01I Revenue, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: Special Reserve Fund 8912 0.00 0.00 0.00 0.00 0.00 0.0% From: Bond Interest and Redemption Fund 8914 0.00 0.00 0.00 0.00 Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.0% INTERFUND TRANSFERS OUT To: Child Development Fund 7611 0.00 0.00 0.00 0.00 0.00 0.0% To: Special Reserve Fund 7612 0.00 0.00 0.00 0.00 0.00 0.0% To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.0% To: Cafeteria Fund 7616 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 2,238,300.00 2,238,300.00 334.47 2,238,300.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 2,238,300.00 2,238,300.00 334.47 2,238,300.00 0.00 0.0% OTHER SOURCES/USES SOURCES State Apportionments Emergency Apportionments 8931 0.00 0.00 0.00 0.00 Proceeds Proceeds from Sale/Lease- Purchase of Land/Buildings 8953 0.00 0.00 0.00 0.00 0.00 0.0% Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 17,349,242.00 17,963,150.00 0.00 17,963,150.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 17,349,242.00 17,963,150.00 0.00 17,963,150.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 15,110,942.00 15,724,850.00 (334.47) 15,724,850.00 0.00 0.0% California Dept of Education SACS Financial Repor04/10/2017) Page 8 Printed: 2/15/2018 1:44 PM

  15. 2017-18 Second Interim Etiwanda Elementary General Fund 36 67702 0000000 San Bernardino County Summary - Unrestricted/Restricted Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) A. REVENUES 1) LCFF Sources 8010-8099 109,064,726.00 108,758,591.00 74,693,962.84 108,758,591.00 0.00 0.0% 2) Federal Revenue 8100-8299 3,799,164.00 4,168,661.00 955,426.46 4,218,807.00 50,146.00 1.2% 3) Other State Revenue 8300-8599 7,295,186.00 9,300,275.00 2,210,757.33 9,300,275.00 0.00 0.0% 4) Other Local Revenue 8600-8799 15,329,513.00 15,468,947.00 7,344,945.59 15,471,837.00 2,890.00 0.0% 5) TOTAL, REVENUES 135,488,589.00 137,696,474.00 85,205,092.22 137,749,510.00 B. EXPENDITURES 1) Certificated Salaries 1000-1999 65,194,047.00 65,491,062.00 32,582,777.86 65,493,562.00 (2,500.00) 0.0% 2) Classified Salaries 2000-2999 19,713,262.00 20,939,759.00 12,009,027.13 20,950,109.00 (10,350.00) 0.0% 3) Employee Benefits 3000-3999 29,416,761.00 29,575,441.00 13,655,964.96 29,575,441.00 0.00 0.0% 4) Books and Supplies 4000-4999 6,914,737.00 8,034,129.00 2,084,052.13 8,013,179.00 20,950.00 0.3% 5) Services and Other Operating Expenditures 5000-5999 16,812,719.00 17,740,822.00 7,776,476.35 17,757,646.00 (16,824.00) -0.1% 6) Capital Outlay 6000-6999 880,014.00 1,160,377.00 597,870.49 1,166,532.00 (6,155.00) -0.5% 7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 899,888.00 899,888.00 31,151.39 899,888.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 (170,896.00) (170,896.00) 0.00 (170,896.00) 0.00 0.0% 9) TOTAL, EXPENDITURES 139,660,532.00 143,670,582.00 68,737,320.31 143,685,461.00 C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (4,171,943.00) (5,974,108.00) 16,467,771.91 (5,935,951.00) D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 503,770.00 503,770.00 0.00 503,770.00 0.00 0.0% b) Transfers Out 7600-7629 2,965,346.00 2,965,346.00 0.00 2,965,346.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES (2,461,576.00) (2,461,576.00) 0.00 (2,461,576.00) California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 03/20/2017) Page 1 Printed: 2/15/2018 1:44 PM

  16. 2017-18 Second Interim Etiwanda Elementary General Fund 36 67702 0000000 San Bernardino County Summary - Unrestricted/Restricted Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (6,633,519.00) (8,435,684.00) 16,467,771.91 (8,397,527.00) F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 25,500,585.47 28,525,793.57 28,525,793.57 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 404,640.11 404,640.11 New c) As of July 1 - Audited (F1a + F1b) 25,500,585.47 28,525,793.57 28,930,433.68 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 25,500,585.47 28,525,793.57 28,930,433.68 2) Ending Balance, June 30 (E + F1e) 18,867,066.47 20,090,109.57 20,532,906.68 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 15,000.00 15,000.00 15,000.00 Stores 9712 50,000.00 50,000.00 50,000.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Restricted 9740 320,295.24 566,342.05 566,342.05 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Commitments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 0.00 0.00 0.00 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 3,247,292.00 3,247,738.00 Unassigned/Unappropriated Amount 9790 18,481,771.23 16,211,475.52 16,653,826.63 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 03/20/2017) Page 2 Printed: 2/15/2018 1:44 PM

  17. 2017-18 Second Interim Etiwanda Elementary General Fund 36 67702 0000000 San Bernardino County Summary - Unrestricted/Restricted Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) LCFF SOURCES Principal Apportionment State Aid - Current Year 8011 85,183,855.00 79,377,033.00 56,050,745.00 79,377,033.00 0.00 0.0% Education Protection Account State Aid - Current Year 8012 16,340,121.00 16,180,231.00 8,238,544.00 16,180,231.00 0.00 0.0% State Aid - Prior Years 8019 0.00 0.00 0.00 0.00 0.00 0.0% Tax Relief Subventions Homeowners' Exemptions 8021 91,567.00 91,567.00 44,574.21 91,567.00 0.00 0.0% Timber Yield Tax 8022 0.00 0.00 0.00 0.00 0.00 0.0% Other Subventions/In-Lieu Taxes 8029 0.00 0.00 0.00 0.00 0.00 0.0% County & District Taxes Secured Roll Taxes 8041 8,335,042.00 8,335,042.00 4,893,793.15 8,335,042.00 0.00 0.0% Unsecured Roll Taxes 8042 295,717.00 353,504.00 361,233.07 353,504.00 0.00 0.0% Prior Years' Taxes 8043 0.00 75,727.00 76,118.29 75,727.00 0.00 0.0% Supplemental Taxes 8044 206,870.00 206,870.00 213,620.92 206,870.00 0.00 0.0% Education Revenue Augmentation Fund (ERAF) 8045 (1,902,681.00) (1,902,681.00) (1,015,586.33) (1,902,681.00) 0.00 0.0% Community Redevelopment Funds (SB 617/699/1992) 8047 514,235.00 6,032,583.00 5,821,802.72 6,032,583.00 0.00 0.0% Penalties and Interest from Delinquent Taxes 8048 0.00 8,715.00 9,117.81 8,715.00 0.00 0.0% Miscellaneous Funds (EC 41604) Royalties and Bonuses 8081 0.00 0.00 0.00 0.00 0.00 0.0% Other In-Lieu Taxes 8082 0.00 0.00 0.00 0.00 0.00 0.0% Less: Non-LCFF (50%) Adjustment 8089 0.00 0.00 0.00 0.00 0.00 0.0% Subtotal, LCFF Sources 109,064,726.00 108,758,591.00 74,693,962.84 108,758,591.00 0.00 0.0% LCFF Transfers Unrestricted LCFF Transfers - Current Year 0000 8091 0.00 0.00 0.00 0.00 0.00 0.0% All Other LCFF Transfers - Current Year All Other 8091 0.00 0.00 0.00 0.00 0.00 0.0% Transfers to Charter Schools in Lieu of Property Taxes 8096 0.00 0.00 0.00 0.00 0.00 0.0% Property Taxes Transfers 8097 0.00 0.00 0.00 0.00 0.00 0.0% LCFF/Revenue Limit Transfers - Prior Years 8099 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, LCFF SOURCES 109,064,726.00 108,758,591.00 74,693,962.84 108,758,591.00 0.00 0.0% FEDERAL REVENUE Maintenance and Operations 8110 0.00 0.00 0.00 0.00 0.00 0.0% Special Education Entitlement 8181 2,326,461.00 2,326,461.00 0.00 2,326,461.00 0.00 0.0% Special Education Discretionary Grants 8182 0.00 7,000.00 0.00 7,000.00 0.00 0.0% Child Nutrition Programs 8220 0.00 0.00 0.00 0.00 0.00 0.0% Donated Food Commodities 8221 0.00 0.00 0.00 0.00 0.00 0.0% Forest Reserve Funds 8260 0.00 0.00 0.00 0.00 0.00 0.0% Flood Control Funds 8270 0.00 0.00 0.00 0.00 0.00 0.0% Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00 0.00 0.0% FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0% Interagency Contracts Between LEAs 8285 0.00 0.00 0.00 0.00 0.00 0.0% Pass-Through Revenues from Federal Sources 8287 0.00 0.00 0.00 0.00 0.00 0.0% Title I, Part A, Basic 3010 8290 1,021,546.00 1,248,145.00 499,149.90 1,248,145.00 0.00 0.0% Title I, Part D, Local Delinquent Programs 3025 8290 0.00 0.00 0.00 0.00 0.00 0.0% Title II, Part A, Educator Quality 4035 8290 111,836.00 226,517.00 96,477.00 226,517.00 0.00 0.0% California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 03/20/2017) Page 3 Printed: 2/15/2018 1:44 PM

  18. 2017-18 Second Interim Etiwanda Elementary General Fund 36 67702 0000000 San Bernardino County Summary - Unrestricted/Restricted Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) Title III, Part A, Immigrant Education Program 4201 8290 31,208.00 34,785.00 15,101.14 34,785.00 0.00 0.0% Title III, Part A, English Learner Program 4203 8290 118,113.00 125,753.00 40,275.00 125,753.00 0.00 0.0% Title V, Part B, Public Charter Schools Grant Program (PCSGP) (NCLB) 4610 8290 0.00 0.00 0.00 0.00 0.00 0.0% 3012-3020, 3030- 3199, 4036-4126, Other NCLB / Every Student Succeeds Act 5510 8290 0.00 0.00 0.00 0.00 0.00 0.0% Career and Technical Education 3500-3599 8290 0.00 0.00 0.00 0.00 0.00 0.0% All Other Federal Revenue All Other 8290 190,000.00 200,000.00 304,423.42 250,146.00 50,146.00 25.1% TOTAL, FEDERAL REVENUE 3,799,164.00 4,168,661.00 955,426.46 4,218,807.00 50,146.00 1.2% OTHER STATE REVENUE Other State Apportionments ROC/P Entitlement Prior Years 6360 8319 0.00 0.00 0.00 0.00 0.00 0.0% Special Education Master Plan Current Year 6500 8311 0.00 0.00 0.00 0.00 0.00 0.0% Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Apportionments - Current Year All Other 8311 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Apportionments - Prior Years All Other 8319 0.00 0.00 0.00 0.00 0.00 0.0% Child Nutrition Programs 8520 0.00 0.00 0.00 0.00 0.00 0.0% Mandated Costs Reimbursements 8550 383,162.00 2,388,251.00 1,081,301.00 2,388,251.00 0.00 0.0% Lottery - Unrestricted and Instructional Materia 8560 2,563,067.00 2,563,067.00 926,022.83 2,563,067.00 0.00 0.0% Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 0.00 0.0% Other Subventions/In-Lieu Taxes 8576 0.00 0.00 0.00 0.00 0.00 0.0% Pass-Through Revenues from State Sources 8587 0.00 0.00 0.00 0.00 0.00 0.0% After School Education and Safety (ASES) 6010 8590 0.00 0.00 0.00 0.00 0.00 0.0% Charter School Facility Grant 6030 8590 0.00 0.00 0.00 0.00 0.00 0.0% Career Technical Education Incentive Grant Program 6387 8590 0.00 0.00 0.00 0.00 0.00 0.0% Drug/Alcohol/Tobacco Funds 6650, 6690 8590 0.00 0.00 0.00 0.00 0.00 0.0% California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.00 0.00 0.00 0.0% Specialized Secondary 7370 8590 0.00 0.00 0.00 0.00 0.00 0.0% American Indian Early Childhood Education 7210 8590 0.00 0.00 0.00 0.00 0.00 0.0% Quality Education Investment Act 7400 8590 0.00 0.00 0.00 0.00 0.00 0.0% Common Core State Standards Implementation 7405 8590 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Revenue All Other 8590 4,348,957.00 4,348,957.00 203,433.50 4,348,957.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 7,295,186.00 9,300,275.00 2,210,757.33 9,300,275.00 0.00 0.0% California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 03/20/2017) Page 4 Printed: 2/15/2018 1:44 PM

  19. 2017-18 Second Interim Etiwanda Elementary General Fund 36 67702 0000000 San Bernardino County Summary - Unrestricted/Restricted Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) OTHER LOCAL REVENUE Other Local Revenue County and District Taxes Other Restricted Levies Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.0% Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.0% Prior Years' Taxes 8617 0.00 0.00 0.00 0.00 0.00 0.0% Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.0% Non-Ad Valorem Taxes Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0% Other 8622 0.00 0.00 0.00 0.00 0.00 0.0% Community Redevelopment Funds Not Subject to LCFF Deduction 8625 2,238,300.00 2,238,300.00 1,438,958.70 2,238,300.00 0.00 0.0% Penalties and Interest from Delinquent Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0% Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Sale of Publications 8632 0.00 0.00 0.00 0.00 0.00 0.0% Food Service Sales 8634 0.00 0.00 0.00 0.00 0.00 0.0% All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0% Leases and Rentals 8650 105,000.00 105,000.00 45,964.00 105,000.00 0.00 0.0% Interest 8660 350,000.00 350,000.00 93,525.31 350,000.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% Fees and Contracts Adult Education Fees 8671 0.00 0.00 0.00 0.00 0.00 0.0% Non-Resident Students 8672 0.00 0.00 0.00 0.00 0.00 0.0% Transportation Fees From Individuals 8675 0.00 0.00 0.00 0.00 0.00 0.0% Interagency Services 8677 1,900,000.00 1,900,000.00 319,809.78 1,900,000.00 0.00 0.0% Mitigation/Developer Fees 8681 0.00 0.00 0.00 0.00 0.00 0.0% All Other Fees and Contracts 8689 0.00 0.00 0.00 0.00 0.00 0.0% Other Local Revenue Plus: Misc Funds Non-LCFF (50%) Adjustment 8691 0.00 0.00 0.00 0.00 0.00 0.0% Pass-Through Revenues From Local Sources 8697 0.00 0.00 0.00 0.00 0.00 0.0% All Other Local Revenue 8699 5,775,500.00 5,914,934.00 3,193,453.80 5,917,824.00 2,890.00 0.0% Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In 8781-8783 0.00 0.00 0.00 0.00 0.00 0.0% Transfers Of Apportionments Special Education SELPA Transfers From Districts or Charter Schools 6500 8791 0.00 0.00 0.00 0.00 0.00 0.0% From County Offices 6500 8792 4,960,713.00 4,960,713.00 2,253,234.00 4,960,713.00 0.00 0.0% From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.00 0.0% ROC/P Transfers From Districts or Charter Schools 6360 8791 0.00 0.00 0.00 0.00 0.00 0.0% From County Offices 6360 8792 0.00 0.00 0.00 0.00 0.00 0.0% From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.00 0.0% Other Transfers of Apportionments From Districts or Charter Schools All Other 8791 0.00 0.00 0.00 0.00 0.00 0.0% From County Offices All Other 8792 0.00 0.00 0.00 0.00 0.00 0.0% From JPAs All Other 8793 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 15,329,513.00 15,468,947.00 7,344,945.59 15,471,837.00 2,890.00 0.0% TOTAL, REVENUES 135,488,589.00 137,696,474.00 85,205,092.22 137,749,510.00 53,036.00 0.0% California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 03/20/2017) Page 5 Printed: 2/15/2018 1:44 PM

  20. 2017-18 Second Interim Etiwanda Elementary General Fund 36 67702 0000000 San Bernardino County Summary - Unrestricted/Restricted Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) CERTIFICATED SALARIES Certificated Teachers' Salaries 1100 56,719,333.00 56,903,424.00 28,053,884.61 56,905,924.00 (2,500.00) 0.0% Certificated Pupil Support Salaries 1200 2,713,075.00 2,769,787.00 1,501,545.97 2,769,787.00 0.00 0.0% Certificated Supervisors' and Administrators' Salaries 1300 5,761,639.00 5,817,851.00 3,027,347.28 5,817,851.00 0.00 0.0% Other Certificated Salaries 1900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CERTIFICATED SALARIES 65,194,047.00 65,491,062.00 32,582,777.86 65,493,562.00 (2,500.00) 0.0% CLASSIFIED SALARIES Classified Instructional Salaries 2100 6,301,795.00 6,476,122.00 4,073,026.30 6,486,472.00 (10,350.00) -0.2% Classified Support Salaries 2200 4,525,873.00 4,630,252.00 2,621,925.86 4,630,252.00 0.00 0.0% Classified Supervisors' and Administrators' Salaries 2300 778,699.00 778,699.00 470,238.09 778,699.00 0.00 0.0% Clerical, Technical and Office Salaries 2400 4,193,480.00 4,222,984.00 2,500,686.25 4,222,984.00 0.00 0.0% Other Classified Salaries 2900 3,913,415.00 4,831,702.00 2,343,150.63 4,831,702.00 0.00 0.0% TOTAL, CLASSIFIED SALARIES 19,713,262.00 20,939,759.00 12,009,027.13 20,950,109.00 (10,350.00) 0.0% EMPLOYEE BENEFITS STRS 3101-3102 12,986,425.00 13,032,601.00 4,597,731.81 13,032,601.00 0.00 0.0% PERS 3201-3202 2,050,903.00 2,092,780.00 1,261,744.81 2,092,780.00 0.00 0.0% OASDI/Medicare/Alternative 3301-3302 2,197,380.00 2,235,894.00 1,188,545.68 2,235,894.00 0.00 0.0% Health and Welfare Benefits 3401-3402 8,635,062.00 8,642,226.00 4,573,469.89 8,642,226.00 0.00 0.0% Unemployment Insurance 3501-3502 43,091.00 44,358.00 22,275.47 44,358.00 0.00 0.0% Workers' Compensation 3601-3602 1,368,866.00 1,386,648.00 718,420.07 1,386,648.00 0.00 0.0% OPEB, Allocated 3701-3702 503,770.00 503,770.00 218,399.86 503,770.00 0.00 0.0% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 1,631,264.00 1,637,164.00 1,075,377.37 1,637,164.00 0.00 0.0% TOTAL, EMPLOYEE BENEFITS 29,416,761.00 29,575,441.00 13,655,964.96 29,575,441.00 0.00 0.0% BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials 4100 452,316.00 460,232.00 65,512.58 460,232.00 0.00 0.0% Books and Other Reference Materials 4200 302,853.00 397,252.00 115,212.28 401,752.00 (4,500.00) -1.1% Materials and Supplies 4300 5,754,826.00 6,660,633.00 1,779,708.65 6,635,383.00 25,250.00 0.4% Noncapitalized Equipment 4400 404,742.00 516,012.00 123,618.62 515,812.00 200.00 0.0% Food 4700 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, BOOKS AND SUPPLIES 6,914,737.00 8,034,129.00 2,084,052.13 8,013,179.00 20,950.00 0.3% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 5,700,189.00 5,979,412.00 2,046,327.47 5,979,412.00 0.00 0.0% Travel and Conferences 5200 383,332.00 431,285.00 142,849.45 439,669.00 (8,384.00) -1.9% Dues and Memberships 5300 40,574.00 46,661.00 39,855.82 46,661.00 0.00 0.0% Insurance 5400-5450 979,053.00 975,053.00 681,182.42 975,053.00 0.00 0.0% Operations and Housekeeping Services 5500 2,579,550.00 2,597,841.00 1,314,516.02 2,597,841.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 1,815,594.00 2,003,876.00 766,103.55 2,004,876.00 (1,000.00) 0.0% Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 (21,000.00) (16,722.00) 10,815.50 (16,722.00) 0.00 0.0% Professional/Consulting Services and Operating Expenditures 5800 5,053,330.00 5,406,866.00 2,690,399.75 5,414,306.00 (7,440.00) -0.1% Communications 5900 282,097.00 316,550.00 84,426.37 316,550.00 0.00 0.0% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 16,812,719.00 17,740,822.00 7,776,476.35 17,757,646.00 (16,824.00) -0.1% California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 03/20/2017) Page 6 Printed: 2/15/2018 1:44 PM

  21. 2017-18 Second Interim Etiwanda Elementary General Fund 36 67702 0000000 San Bernardino County Summary - Unrestricted/Restricted Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) CAPITAL OUTLAY Land 6100 0.00 0.00 0.00 0.00 0.00 0.0% Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0% Buildings and Improvements of Buildings 6200 791,743.00 1,040,897.00 542,794.72 1,040,897.00 0.00 0.0% Books and Media for New School Libraries or Major Expansion of School Libraries 6300 0.00 0.00 0.00 0.00 0.00 0.0% Equipment 6400 2,910.00 44,480.00 27,734.87 50,635.00 (6,155.00) -13.8% Equipment Replacement 6500 85,361.00 75,000.00 27,340.90 75,000.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 880,014.00 1,160,377.00 597,870.49 1,166,532.00 (6,155.00) -0.5% OTHER OUTGO (excluding Transfers of Indirect Costs) Tuition Tuition for Instruction Under Interdistrict Attendance Agreements 7110 0.00 0.00 0.00 0.00 0.00 0.0% State Special Schools 7130 0.00 0.00 0.00 0.00 0.00 0.0% Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools 7141 542.00 542.00 0.00 542.00 0.00 0.0% Payments to County Offices 7142 899,346.00 899,346.00 31,151.39 899,346.00 0.00 0.0% Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Pass-Through Revenues To Districts or Charter Schools 7211 0.00 0.00 0.00 0.00 0.00 0.0% To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.0% To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0% Special Education SELPA Transfers of Apportionments To Districts or Charter Schools 6500 7221 0.00 0.00 0.00 0.00 0.00 0.0% To County Offices 6500 7222 0.00 0.00 0.00 0.00 0.00 0.0% To JPAs 6500 7223 0.00 0.00 0.00 0.00 0.00 0.0% ROC/P Transfers of Apportionments To Districts or Charter Schools 6360 7221 0.00 0.00 0.00 0.00 0.00 0.0% To County Offices 6360 7222 0.00 0.00 0.00 0.00 0.00 0.0% To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.00 0.0% Other Transfers of Apportionments All Other 7221-7223 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers 7281-7283 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers Out to All Others 7299 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 899,888.00 899,888.00 31,151.39 899,888.00 0.00 0.0% OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs 7310 0.00 0.00 0.00 0.00 Transfers of Indirect Costs - Interfund 7350 (170,896.00) (170,896.00) 0.00 (170,896.00) 0.00 0.0% TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (170,896.00) (170,896.00) 0.00 (170,896.00) 0.00 0.0% TOTAL, EXPENDITURES 139,660,532.00 143,670,582.00 68,737,320.31 143,685,461.00 (14,879.00) 0.0% California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 03/20/2017) Page 7 Printed: 2/15/2018 1:44 PM

  22. 2017-18 Second Interim Etiwanda Elementary General Fund 36 67702 0000000 San Bernardino County Summary - Unrestricted/Restricted Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (F) INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: Special Reserve Fund 8912 0.00 0.00 0.00 0.00 0.00 0.0% From: Bond Interest and Redemption Fund 8914 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers In 8919 503,770.00 503,770.00 0.00 503,770.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 503,770.00 503,770.00 0.00 503,770.00 0.00 0.0% INTERFUND TRANSFERS OUT To: Child Development Fund 7611 0.00 0.00 0.00 0.00 0.00 0.0% To: Special Reserve Fund 7612 0.00 0.00 0.00 0.00 0.00 0.0% To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.0% To: Cafeteria Fund 7616 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 2,965,346.00 2,965,346.00 0.00 2,965,346.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 2,965,346.00 2,965,346.00 0.00 2,965,346.00 0.00 0.0% OTHER SOURCES/USES SOURCES State Apportionments Emergency Apportionments 8931 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds Proceeds from Sale/Lease- Purchase of Land/Buildings 8953 0.00 0.00 0.00 0.00 0.00 0.0% Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00 Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (2,461,576.00) (2,461,576.00) 0.00 (2,461,576.00) 0.00 0.0% California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 03/20/2017) Page 8 Printed: 2/15/2018 1:44 PM

  23. Second Interim Etiwanda Elementary General Fund 36 67702 0000000 San Bernardino County Exhibit: Restricted Balance Detail Form 01I 2017-18 Resource Description Projected Year Totals 5640 Medi-Cal Billing Option 398,520.80 6230 California Clean Energy Jobs Act 0.50 6264 Educator Effectiveness (15-16) 0.71 6300 Lottery: Instructional Materials 126,633.54 6512 Special Ed: Mental Health Services 41,185.58 8150 Ongoing & Major Maintenance Account (RMA 0.92 Total, Restricted Balance 566,342.05 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-a (Rev 04/24/2012) Page 1 Printed: 2/15/2018 1:44 PM

  24. 2017-18 Second Interim Etiwanda Elementary Cafeteria Special Revenue Fund 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 13I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) A. REVENUES 1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 2,120,278.00 2,120,278.00 955,737.22 2,120,278.00 0.00 0.0% 3) Other State Revenue 8300-8599 145,000.00 145,000.00 68,787.59 145,000.00 0.00 0.0% 4) Other Local Revenue 8600-8799 1,591,800.00 1,591,800.00 712,863.75 1,591,800.00 0.00 0.0% 5) TOTAL, REVENUES 3,857,078.00 3,857,078.00 1,737,388.56 3,857,078.00 B. EXPENDITURES 1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 1,231,013.00 1,231,013.00 744,165.94 1,231,013.00 0.00 0.0% 3) Employee Benefits 3000-3999 312,969.00 312,969.00 216,414.84 312,969.00 0.00 0.0% 4) Books and Supplies 4000-4999 2,177,800.00 2,177,500.00 1,089,838.94 2,177,500.00 0.00 0.0% 5) Services and Other Operating Expenditures 5000-5999 135,900.00 131,922.00 42,994.35 131,922.00 0.00 0.0% 6) Capital Outlay 6000-6999 92,300.00 92,300.00 22,850.24 92,300.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 170,896.00 170,896.00 0.00 170,896.00 0.00 0.0% 9) TOTAL, EXPENDITURES 4,120,878.00 4,116,600.00 2,116,264.31 4,116,600.00 C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (263,800.00) (259,522.00) (378,875.75) (259,522.00) D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.00 0.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017) Page 1 Printed: 2/15/2018 1:45 PM

  25. 2017-18 Second Interim Etiwanda Elementary Cafeteria Special Revenue Fund 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 13I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (263,800.00) (259,522.00) (378,875.75) (259,522.00) F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 1,863,434.56 1,554,549.12 1,554,549.12 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 33,726.50 33,726.50 New c) As of July 1 - Audited (F1a + F1b) 1,863,434.56 1,554,549.12 1,588,275.62 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 1,863,434.56 1,554,549.12 1,588,275.62 2) Ending Balance, June 30 (E + F1e) 1,599,634.56 1,295,027.12 1,328,753.62 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.00 Stores 9712 70,000.00 70,000.00 70,000.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Restricted 9740 1,529,634.56 1,225,027.12 1,258,753.62 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Committments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 0.00 0.00 0.00 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017) Page 2 Printed: 2/15/2018 1:45 PM

  26. 2017-18 Second Interim Etiwanda Elementary Cafeteria Special Revenue Fund 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 13I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) FEDERAL REVENUE Child Nutrition Programs 8220 2,120,278.00 2,120,278.00 955,737.22 2,120,278.00 0.00 0.0% Donated Food Commodities 8221 0.00 0.00 0.00 0.00 0.00 0.0% All Other Federal Revenue 8290 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, FEDERAL REVENUE 2,120,278.00 2,120,278.00 955,737.22 2,120,278.00 0.00 0.0% OTHER STATE REVENUE Child Nutrition Programs 8520 145,000.00 145,000.00 68,787.59 145,000.00 0.00 0.0% All Other State Revenue 8590 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 145,000.00 145,000.00 68,787.59 145,000.00 0.00 0.0% OTHER LOCAL REVENUE Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Food Service Sales 8634 1,582,000.00 1,582,000.00 709,100.17 1,582,000.00 0.00 0.0% Leases and Rentals 8650 0.00 0.00 0.00 0.00 0.00 0.0% Interest 8660 9,800.00 9,800.00 3,763.58 9,800.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% Fees and Contracts Interagency Services 8677 0.00 0.00 0.00 0.00 0.00 0.0% Other Local Revenue All Other Local Revenue 8699 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 1,591,800.00 1,591,800.00 712,863.75 1,591,800.00 0.00 0.0% TOTAL, REVENUES 3,857,078.00 3,857,078.00 1,737,388.56 3,857,078.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017) Page 3 Printed: 2/15/2018 1:45 PM

  27. 2017-18 Second Interim Etiwanda Elementary Cafeteria Special Revenue Fund 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 13I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) CERTIFICATED SALARIES Certificated Supervisors' and Administrators' Salaries 1300 0.00 0.00 0.00 0.00 0.00 0.0% Other Certificated Salaries 1900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0% CLASSIFIED SALARIES Classified Support Salaries 2200 1,050,873.00 1,050,873.00 636,507.40 1,050,873.00 0.00 0.0% Classified Supervisors' and Administrators' Salaries 2300 77,106.00 77,106.00 44,978.22 77,106.00 0.00 0.0% Clerical, Technical and Office Salaries 2400 103,034.00 103,034.00 62,680.32 103,034.00 0.00 0.0% Other Classified Salaries 2900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CLASSIFIED SALARIES 1,231,013.00 1,231,013.00 744,165.94 1,231,013.00 0.00 0.0% EMPLOYEE BENEFITS STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0% PERS 3201-3202 99,040.00 99,040.00 65,767.89 99,040.00 0.00 0.0% OASDI/Medicare/Alternative 3301-3302 66,733.00 66,733.00 40,200.98 66,733.00 0.00 0.0% Health and Welfare Benefits 3401-3402 86,355.00 86,355.00 57,637.50 86,355.00 0.00 0.0% Unemployment Insurance 3501-3502 616.00 616.00 370.11 616.00 0.00 0.0% Workers' Compensation 3601-3602 19,595.00 19,595.00 11,808.75 19,595.00 0.00 0.0% OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 40,630.00 40,630.00 40,629.61 40,630.00 0.00 0.0% TOTAL, EMPLOYEE BENEFITS 312,969.00 312,969.00 216,414.84 312,969.00 0.00 0.0% BOOKS AND SUPPLIES Books and Other Reference Materials 4200 0.00 0.00 0.00 0.00 0.00 0.0% Materials and Supplies 4300 233,800.00 239,700.00 136,608.55 239,700.00 0.00 0.0% Noncapitalized Equipment 4400 64,000.00 95,800.00 32,327.67 95,800.00 0.00 0.0% Food 4700 1,880,000.00 1,842,000.00 920,902.72 1,842,000.00 0.00 0.0% TOTAL, BOOKS AND SUPPLIES 2,177,800.00 2,177,500.00 1,089,838.94 2,177,500.00 0.00 0.0% California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017) Page 4 Printed: 2/15/2018 1:45 PM

  28. 2017-18 Second Interim Etiwanda Elementary Cafeteria Special Revenue Fund 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 13I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.0% Travel and Conferences 5200 9,400.00 9,400.00 7,098.69 9,400.00 0.00 0.0% Dues and Memberships 5300 600.00 600.00 1,438.00 600.00 0.00 0.0% Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0% Operations and Housekeeping Services 5500 0.00 0.00 0.00 0.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 32,500.00 32,800.00 (14,075.49) 32,800.00 0.00 0.0% Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 (9,000.00) (13,278.00) (10,815.50) (13,278.00) 0.00 0.0% Professional/Consulting Services and Operating Expenditures 5800 99,050.00 99,050.00 50,289.90 99,050.00 0.00 0.0% Communications 5900 3,350.00 3,350.00 9,058.75 3,350.00 0.00 0.0% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 135,900.00 131,922.00 42,994.35 131,922.00 0.00 0.0% CAPITAL OUTLAY Buildings and Improvements of Buildings 6200 0.00 0.00 0.00 0.00 0.00 0.0% Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0% Equipment Replacement 6500 92,300.00 92,300.00 22,850.24 92,300.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 92,300.00 92,300.00 22,850.24 92,300.00 0.00 0.0% OTHER OUTGO (excluding Transfers of Indirect Costs) Debt Service Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.00 0.00 0.00 0.0% OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs - Interfund 7350 170,896.00 170,896.00 0.00 170,896.00 0.00 0.0% TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 170,896.00 170,896.00 0.00 170,896.00 0.00 0.0% TOTAL, EXPENDITURES 4,120,878.00 4,116,600.00 2,116,264.31 4,116,600.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017) Page 5 Printed: 2/15/2018 1:45 PM

  29. 2017-18 Second Interim Etiwanda Elementary Cafeteria Special Revenue Fund 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 13I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: General Fund 8916 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.0% INTERFUND TRANSFERS OUT Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0% OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 0.00 0.00 0.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017) Page 6 Printed: 2/15/2018 1:45 PM

  30. Second Interim Etiwanda Elementary Cafeteria Special Revenue Fund 36 67702 0000000 San Bernardino County Exhibit: Restricted Balance Detail Form 13I 2017/18 Resource Description Projected Year Totals 5310 Child Nutrition: School Programs (e.g., School Lunch, School 1,258,753.62 Total, Restricted Balance 1,258,753.62 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/30/2012) Page 1 Printed: 2/15/2018 1:45 PM

  31. 2017-18 Second Interim Etiwanda Elementary Special Reserve Fund for Other Than Capital Outlay Projects 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 17I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) A. REVENUES 1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 0.00 0.00 0.00 0.00 0.00 0.0% 4) Other Local Revenue 8600-8799 69,500.00 69,500.00 21,021.03 69,500.00 0.00 0.0% 5) TOTAL, REVENUES 69,500.00 69,500.00 21,021.03 69,500.00 B. EXPENDITURES 1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 0.00 0.00 0.00 0.00 0.00 0.0% 3) Employee Benefits 3000-3999 0.00 0.00 0.00 0.00 0.00 0.0% 4) Books and Supplies 4000-4999 0.00 0.00 0.00 0.00 0.00 0.0% 5) Services and Other Operating Expenditures 5000-5999 0.00 0.00 0.00 0.00 0.00 0.0% 6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.00 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 0.00 0.00 0.00 0.00 C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 69,500.00 69,500.00 21,021.03 69,500.00 D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.00 0.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017) Page 1 Printed: 2/15/2018 1:46 PM

  32. 2017-18 Second Interim Etiwanda Elementary Special Reserve Fund for Other Than Capital Outlay Projects 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 17I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 69,500.00 69,500.00 21,021.03 69,500.00 F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 9,266,237.63 9,275,954.62 9,275,954.62 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 9,266,237.63 9,275,954.62 9,275,954.62 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 9,266,237.63 9,275,954.62 9,275,954.62 2) Ending Balance, June 30 (E + F1e) 9,335,737.63 9,345,454.62 9,345,454.62 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.00 Stores 9712 0.00 0.00 0.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Restricted 9740 0.00 0.00 0.00 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Committments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 0.00 0.00 0.00 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 9,335,737.63 9,345,454.62 9,345,454.62 Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017) Page 2 Printed: 2/15/2018 1:46 PM

  33. 2017-18 Second Interim Etiwanda Elementary Special Reserve Fund for Other Than Capital Outlay Projects 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 17I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) OTHER LOCAL REVENUE Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Interest 8660 69,500.00 69,500.00 21,021.03 69,500.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 69,500.00 69,500.00 21,021.03 69,500.00 0.00 0.0% TOTAL, REVENUES 69,500.00 69,500.00 21,021.03 69,500.00 INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: General Fund/CSSF 8912 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.0% INTERFUND TRANSFERS OUT To: General Fund/CSSF 7612 0.00 0.00 0.00 0.00 0.00 0.0% To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0% OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 0.00 0.00 0.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017) Page 3 Printed: 2/15/2018 1:46 PM

  34. Second Interim Etiwanda Elementary Special Reserve Fund for Other Than Capital Outlay Projects 36 67702 0000000 San Bernardino County Exhibit: Restricted Balance Detail Form 17I 2017/18 Resource Description Projected Year Totals Total, Restricted Balance 0.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/30/2012) Page 1 Printed: 2/15/2018 1:46 PM

  35. 2017-18 Second Interim Etiwanda Elementary Special Reserve Fund for Postemployment Benefits 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 20I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) A. REVENUES 1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 0.00 0.00 0.00 0.00 0.00 0.0% 4) Other Local Revenue 8600-8799 70,000.00 70,000.00 22,471.76 70,000.00 0.00 0.0% 5) TOTAL, REVENUES 70,000.00 70,000.00 22,471.76 70,000.00 B. EXPENDITURES 1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 0.00 0.00 0.00 0.00 0.00 0.0% 3) Employee Benefits 3000-3999 0.00 0.00 0.00 0.00 0.00 0.0% 4) Books and Supplies 4000-4999 0.00 0.00 0.00 0.00 0.00 0.0% 5) Services and Other Operating Expenditures 5000-5999 0.00 0.00 0.00 0.00 0.00 0.0% 6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.00 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 0.00 0.00 0.00 0.00 C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 70,000.00 70,000.00 22,471.76 70,000.00 D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 727,046.00 727,046.00 0.00 727,046.00 0.00 0.0% b) Transfers Out 7600-7629 503,770.00 503,770.00 0.00 503,770.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 223,276.00 223,276.00 0.00 223,276.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017) Page 1 Printed: 2/15/2018 1:47 PM

  36. 2017-18 Second Interim Etiwanda Elementary Special Reserve Fund for Postemployment Benefits 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 20I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 293,276.00 293,276.00 22,471.76 293,276.00 F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 9,443,290.00 9,485,526.64 9,485,526.64 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 9,443,290.00 9,485,526.64 9,485,526.64 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 9,443,290.00 9,485,526.64 9,485,526.64 2) Ending Balance, June 30 (E + F1e) 9,736,566.00 9,778,802.64 9,778,802.64 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.00 Stores 9712 0.00 0.00 0.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Restricted 9740 0.00 0.00 0.00 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Committments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 9,736,566.00 9,778,802.64 9,778,802.64 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017) Page 2 Printed: 2/15/2018 1:47 PM

  37. 2017-18 Second Interim Etiwanda Elementary Special Reserve Fund for Postemployment Benefits 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 20I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) OTHER LOCAL REVENUE Interest 8660 70,000.00 70,000.00 22,471.76 70,000.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 70,000.00 70,000.00 22,471.76 70,000.00 0.00 0.0% TOTAL, REVENUES 70,000.00 70,000.00 22,471.76 70,000.00 INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: General Fund/CSSF 8912 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers In 8919 727,046.00 727,046.00 0.00 727,046.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 727,046.00 727,046.00 0.00 727,046.00 0.00 0.0% INTERFUND TRANSFERS OUT To: General Fund/CSSF 7612 0.00 0.00 0.00 0.00 0.00 0.0% To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 503,770.00 503,770.00 0.00 503,770.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 503,770.00 503,770.00 0.00 503,770.00 0.00 0.0% OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 223,276.00 223,276.00 0.00 223,276.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/07/2017) Page 3 Printed: 2/15/2018 1:47 PM

  38. Second Interim Etiwanda Elementary Special Reserve Fund for Postemployment Benefits 36 67702 0000000 San Bernardino County Exhibit: Restricted Balance Detail Form 20I 2017/18 Resource Description Projected Year Totals Total, Restricted Balance 0.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-b (Rev 04/30/2012) Page 1 Printed: 2/15/2018 1:47 PM

  39. 2017-18 Second Interim Etiwanda Elementary Building Fund 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 21I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) A. REVENUES 1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 0.00 0.00 0.00 0.00 0.00 0.0% 4) Other Local Revenue 8600-8799 0.00 0.00 57,488.53 0.00 0.00 0.0% 5) TOTAL, REVENUES 0.00 0.00 57,488.53 0.00 B. EXPENDITURES 1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 0.00 0.00 0.00 0.00 0.00 0.0% 3) Employee Benefits 3000-3999 0.00 0.00 0.00 0.00 0.00 0.0% 4) Books and Supplies 4000-4999 0.00 578,926.00 541,943.44 578,491.00 435.00 0.1% 5) Services and Other Operating Expenditures 5000-5999 0.00 459,562.00 137,381.84 452,213.00 7,349.00 1.6% 6) Capital Outlay 6000-6999 17,310,200.00 20,498,690.00 4,706,305.53 20,529,550.00 (30,860.00) -0.2% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.00 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 17,310,200.00 21,537,178.00 5,385,630.81 21,560,254.00 C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (17,310,200.00) (21,537,178.00) (5,328,142.28) (21,560,254.00) D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 19,193.84 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 19,193.84 0.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 1 Printed: 2/15/2018 1:48 PM

  40. 2017-18 Second Interim Etiwanda Elementary Building Fund 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 21I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (17,310,200.00) (21,537,178.00) (5,308,948.44) (21,560,254.00) F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 45,760,325.00 45,038,294.54 45,038,294.54 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 (44,550.00) (44,550.00) New c) As of July 1 - Audited (F1a + F1b) 45,760,325.00 45,038,294.54 44,993,744.54 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 45,760,325.00 45,038,294.54 44,993,744.54 2) Ending Balance, June 30 (E + F1e) 28,450,125.00 23,501,116.54 23,433,490.54 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.00 Stores 9712 0.00 0.00 0.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Legally Restricted Balance 9740 0.00 0.00 0.00 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Commitments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 28,450,125.00 23,501,116.54 23,433,490.54 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 2 Printed: 2/15/2018 1:48 PM

  41. 2017-18 Second Interim Etiwanda Elementary Building Fund 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 21I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) FEDERAL REVENUE FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0% All Other Federal Revenue 8290 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, FEDERAL REVENUE 0.00 0.00 0.00 0.00 0.00 0.0% OTHER STATE REVENUE Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 0.00 0.0% Other Subventions/In-Lieu Taxes 8576 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Revenue 8590 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 0.00 0.00 0.00 0.00 0.00 0.0% OTHER LOCAL REVENUE County and District Taxes Other Restricted Levies Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.0% Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.0% Prior Years' Taxes 8617 0.00 0.00 0.00 0.00 0.00 0.0% Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.0% Non-Ad Valorem Taxes Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0% Other 8622 0.00 0.00 0.00 0.00 0.00 0.0% Community Redevelopment Funds Not Subject to LCFF Deduction 8625 0.00 0.00 0.00 0.00 0.00 0.0% Penalties and Interest from Delinquent Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0% Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Leases and Rentals 8650 0.00 0.00 0.00 0.00 0.00 0.0% Interest 8660 0.00 0.00 57,488.53 0.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% Other Local Revenue All Other Local Revenue 8699 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 0.00 0.00 57,488.53 0.00 0.00 0.0% TOTAL, REVENUES 0.00 0.00 57,488.53 0.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 3 Printed: 2/15/2018 1:48 PM

  42. 2017-18 Second Interim Etiwanda Elementary Building Fund 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 21I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) CLASSIFIED SALARIES Classified Support Salaries 2200 0.00 0.00 0.00 0.00 0.00 0.0% Classified Supervisors' and Administrators' Salaries 2300 0.00 0.00 0.00 0.00 0.00 0.0% Clerical, Technical and Office Salaries 2400 0.00 0.00 0.00 0.00 0.00 0.0% Other Classified Salaries 2900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0% EMPLOYEE BENEFITS STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0% PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0% OASDI/Medicare/Alternative 3301-3302 0.00 0.00 0.00 0.00 0.00 0.0% Health and Welfare Benefits 3401-3402 0.00 0.00 0.00 0.00 0.00 0.0% Unemployment Insurance 3501-3502 0.00 0.00 0.00 0.00 0.00 0.0% Workers' Compensation 3601-3602 0.00 0.00 0.00 0.00 0.00 0.0% OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.00 0.00 0.00 0.0% BOOKS AND SUPPLIES Books and Other Reference Materials 4200 0.00 0.00 0.00 0.00 0.00 0.0% Materials and Supplies 4300 0.00 38,358.00 21,022.56 37,923.00 435.00 1.1% Noncapitalized Equipment 4400 0.00 540,568.00 520,920.88 540,568.00 0.00 0.0% TOTAL, BOOKS AND SUPPLIES 0.00 578,926.00 541,943.44 578,491.00 435.00 0.1% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.0% Travel and Conferences 5200 0.00 0.00 0.00 0.00 0.00 0.0% Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0% Operations and Housekeeping Services 5500 0.00 0.00 0.00 0.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.00 0.00 0.00 0.0% Professional/Consulting Services and Operating Expenditures 5800 0.00 459,562.00 137,381.84 452,213.00 7,349.00 1.6% Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 459,562.00 137,381.84 452,213.00 7,349.00 1.6% California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 4 Printed: 2/15/2018 1:48 PM

  43. 2017-18 Second Interim Etiwanda Elementary Building Fund 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 21I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) CAPITAL OUTLAY Land 6100 0.00 0.00 0.00 0.00 0.00 0.0% Land Improvements 6170 0.00 2,320,537.00 1,683,897.74 2,326,337.00 (5,800.00) -0.2% Buildings and Improvements of Buildings 6200 17,310,200.00 16,905,329.00 1,899,587.89 16,930,389.00 (25,060.00) -0.1% Books and Media for New School Libraries or Major Expansion of School Libraries 6300 0.00 0.00 0.00 0.00 0.00 0.0% Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0% Equipment Replacement 6500 0.00 1,272,824.00 1,122,819.90 1,272,824.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 17,310,200.00 20,498,690.00 4,706,305.53 20,529,550.00 (30,860.00) -0.2% OTHER OUTGO (excluding Transfers of Indirect Costs) Other Transfers Out All Other Transfers Out to All Others 7299 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service Repayment of State School Building Fund Aid - Proceeds from Bonds 7435 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EXPENDITURES 17,310,200.00 21,537,178.00 5,385,630.81 21,560,254.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 5 Printed: 2/15/2018 1:48 PM

  44. 2017-18 Second Interim Etiwanda Elementary Building Fund 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 21I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.0% INTERFUND TRANSFERS OUT To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0% OTHER SOURCES/USES SOURCES Proceeds Proceeds from Sale of Bonds 8951 0.00 0.00 19,193.84 0.00 0.00 0.0% Proceeds from Sale/Lease- Purchase of Land/Buildings 8953 0.00 0.00 0.00 0.00 0.00 0.0% Other Sources County School Building Aid 8961 0.00 0.00 0.00 0.00 0.00 0.0% Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 19,193.84 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 0.00 19,193.84 0.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 6 Printed: 2/15/2018 1:48 PM

  45. Second Interim Etiwanda Elementary Building Fund 36 67702 0000000 San Bernardino County Exhibit: Restricted Balance Detail Form 21I 2017/18 Resource Description Projected Year Totals Total, Restricted Balance 0.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 04/18/2012) Page 1 Printed: 2/15/2018 1:48 PM

  46. 2017-18 Second Interim Etiwanda Elementary Capital Facilities Fund 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 25I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) A. REVENUES 1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 0.00 0.00 0.00 0.00 0.00 0.0% 4) Other Local Revenue 8600-8799 1,028,000.00 1,028,000.00 448,672.75 1,028,000.00 0.00 0.0% 5) TOTAL, REVENUES 1,028,000.00 1,028,000.00 448,672.75 1,028,000.00 B. EXPENDITURES 1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 0.00 0.00 0.00 0.00 0.00 0.0% 3) Employee Benefits 3000-3999 0.00 0.00 0.00 0.00 0.00 0.0% 4) Books and Supplies 4000-4999 0.00 8,226.00 8,146.82 8,226.00 0.00 0.0% 5) Services and Other Operating Expenditures 5000-5999 322,000.00 120,950.00 3,991.92 120,950.00 0.00 0.0% 6) Capital Outlay 6000-6999 500,000.00 1,468,718.00 605,304.88 1,468,718.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.00 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 822,000.00 1,597,894.00 617,443.62 1,597,894.00 C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 206,000.00 (569,894.00) (168,770.87) (569,894.00) D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.00 0.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 1 Printed: 2/15/2018 1:49 PM

  47. 2017-18 Second Interim Etiwanda Elementary Capital Facilities Fund 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 25I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 206,000.00 (569,894.00) (168,770.87) (569,894.00) F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 4,376,008.90 4,468,432.37 4,468,432.37 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 4,376,008.90 4,468,432.37 4,468,432.37 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 4,376,008.90 4,468,432.37 4,468,432.37 2) Ending Balance, June 30 (E + F1e) 4,582,008.90 3,898,538.37 3,898,538.37 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.00 Stores 9712 0.00 0.00 0.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Legally Restricted Balance 9740 4,582,008.90 3,898,538.37 3,898,538.37 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Commitments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 0.00 0.00 0.00 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 2 Printed: 2/15/2018 1:49 PM

  48. 2017-18 Second Interim Etiwanda Elementary Capital Facilities Fund 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 25I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) OTHER STATE REVENUE Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 0.00 0.0% Other Subventions/In-Lieu Taxes 8576 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Revenue 8590 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 0.00 0.00 0.00 0.00 0.00 0.0% OTHER LOCAL REVENUE County and District Taxes Other Restricted Levies Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.0% Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.0% Prior Years' Taxes 8617 0.00 0.00 0.00 0.00 0.00 0.0% Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.0% Non-Ad Valorem Taxes Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0% Other 8622 0.00 0.00 0.00 0.00 0.00 0.0% Community Redevelopment Funds Not Subject to LCFF Deduction 8625 0.00 0.00 0.00 0.00 0.00 0.0% Penalties and Interest from Delinquent Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0% Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Interest 8660 28,000.00 28,000.00 10,057.32 28,000.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% Fees and Contracts Mitigation/Developer Fees 8681 1,000,000.00 1,000,000.00 438,615.43 1,000,000.00 0.00 0.0% Other Local Revenue All Other Local Revenue 8699 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 1,028,000.00 1,028,000.00 448,672.75 1,028,000.00 0.00 0.0% TOTAL, REVENUES 1,028,000.00 1,028,000.00 448,672.75 1,028,000.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 3 Printed: 2/15/2018 1:49 PM

  49. 2017-18 Second Interim Etiwanda Elementary Capital Facilities Fund 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 25I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) CERTIFICATED SALARIES Other Certificated Salaries 1900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0% CLASSIFIED SALARIES Classified Support Salaries 2200 0.00 0.00 0.00 0.00 0.00 0.0% Classified Supervisors' and Administrators' Salaries 2300 0.00 0.00 0.00 0.00 0.00 0.0% Clerical, Technical and Office Salaries 2400 0.00 0.00 0.00 0.00 0.00 0.0% Other Classified Salaries 2900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0% EMPLOYEE BENEFITS STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0% PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0% OASDI/Medicare/Alternative 3301-3302 0.00 0.00 0.00 0.00 0.00 0.0% Health and Welfare Benefits 3401-3402 0.00 0.00 0.00 0.00 0.00 0.0% Unemployment Insurance 3501-3502 0.00 0.00 0.00 0.00 0.00 0.0% Workers' Compensation 3601-3602 0.00 0.00 0.00 0.00 0.00 0.0% OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.00 0.00 0.00 0.0% BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.00 0.00 0.00 0.0% Books and Other Reference Materials 4200 0.00 0.00 0.00 0.00 0.00 0.0% Materials and Supplies 4300 0.00 7,626.00 7,551.29 7,626.00 0.00 0.0% Noncapitalized Equipment 4400 0.00 600.00 595.53 600.00 0.00 0.0% TOTAL, BOOKS AND SUPPLIES 0.00 8,226.00 8,146.82 8,226.00 0.00 0.0% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.0% Travel and Conferences 5200 0.00 0.00 0.00 0.00 0.00 0.0% Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0% Operations and Housekeeping Services 5500 0.00 0.00 0.00 0.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 30,000.00 30,000.00 0.00 30,000.00 0.00 0.0% Professional/Consulting Services and Operating Expenditures 5800 292,000.00 90,950.00 3,991.92 90,950.00 0.00 0.0% Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 322,000.00 120,950.00 3,991.92 120,950.00 0.00 0.0% California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 4 Printed: 2/15/2018 1:49 PM

  50. 2017-18 Second Interim Etiwanda Elementary Capital Facilities Fund 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 25I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) CAPITAL OUTLAY Land 6100 0.00 0.00 0.00 0.00 0.00 0.0% Land Improvements 6170 0.00 12,920.00 12,176.25 12,920.00 0.00 0.0% Buildings and Improvements of Buildings 6200 500,000.00 1,455,798.00 593,128.63 1,455,798.00 0.00 0.0% Books and Media for New School Libraries or Major Expansion of School Libraries 6300 0.00 0.00 0.00 0.00 0.00 0.0% Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0% Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 500,000.00 1,468,718.00 605,304.88 1,468,718.00 0.00 0.0% OTHER OUTGO (excluding Transfers of Indirect Costs) Other Transfers Out All Other Transfers Out to All Others 7299 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EXPENDITURES 822,000.00 1,597,894.00 617,443.62 1,597,894.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 5 Printed: 2/15/2018 1:49 PM

  51. 2017-18 Second Interim Etiwanda Elementary Capital Facilities Fund 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 25I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.0% INTERFUND TRANSFERS OUT To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0% OTHER SOURCES/USES SOURCES Proceeds Proceeds from Sale/Lease- Purchase of Land/Buildings 8953 0.00 0.00 0.00 0.00 0.00 0.0% Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 0.00 0.00 0.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 6 Printed: 2/15/2018 1:49 PM

  52. Second Interim Etiwanda Elementary Capital Facilities Fund 36 67702 0000000 San Bernardino County Exhibit: Restricted Balance Detail Form 25I 2017/18 Resource Description Projected Year Totals 9010 Other Restricted Local 3,898,538.37 Total, Restricted Balance 3,898,538.37 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 04/18/2012) Page 1 Printed: 2/15/2018 1:49 PM

  53. 2017-18 Second Interim Etiwanda Elementary County School Facilities Fund 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 35I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) A. REVENUES 1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 0.00 0.00 0.00 0.00 0.00 0.0% 4) Other Local Revenue 8600-8799 100,000.00 100,000.00 19,025.40 100,000.00 0.00 0.0% 5) TOTAL, REVENUES 100,000.00 100,000.00 19,025.40 100,000.00 B. EXPENDITURES 1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 0.00 0.00 0.00 0.00 0.00 0.0% 3) Employee Benefits 3000-3999 0.00 0.00 0.00 0.00 0.00 0.0% 4) Books and Supplies 4000-4999 0.00 18,566.00 16,040.74 18,566.00 0.00 0.0% 5) Services and Other Operating Expenditures 5000-5999 59,339.00 137,682.00 43,231.61 137,682.00 0.00 0.0% 6) Capital Outlay 6000-6999 5,456,487.00 4,661,140.00 735,376.93 4,661,140.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.00 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 5,515,826.00 4,817,388.00 794,649.28 4,817,388.00 C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (5,415,826.00) (4,717,388.00) (775,623.88) (4,717,388.00) D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.00 0.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 1 Printed: 2/15/2018 1:50 PM

  54. 2017-18 Second Interim Etiwanda Elementary County School Facilities Fund 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 35I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (5,415,826.00) (4,717,388.00) (775,623.88) (4,717,388.00) F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 5,415,826.45 4,717,388.50 4,717,388.50 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 334,632.99 334,632.99 New c) As of July 1 - Audited (F1a + F1b) 5,415,826.45 4,717,388.50 5,052,021.49 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 5,415,826.45 4,717,388.50 5,052,021.49 2) Ending Balance, June 30 (E + F1e) 0.45 0.50 334,633.49 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.00 Stores 9712 0.00 0.00 0.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Legally Restricted Balance 9740 0.45 0.50 334,633.49 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Commitments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 0.00 0.00 0.00 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 2 Printed: 2/15/2018 1:50 PM

  55. 2017-18 Second Interim Etiwanda Elementary County School Facilities Fund 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 35I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) FEDERAL REVENUE All Other Federal Revenue 8290 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, FEDERAL REVENUE 0.00 0.00 0.00 0.00 0.00 0.0% OTHER STATE REVENUE School Facilities Apportionments 8545 0.00 0.00 0.00 0.00 0.00 0.0% Pass-Through Revenues from State Sources 8587 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Revenue 8590 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 0.00 0.00 0.00 0.00 0.00 0.0% OTHER LOCAL REVENUE Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Leases and Rentals 8650 0.00 0.00 0.00 0.00 0.00 0.0% Interest 8660 100,000.00 100,000.00 19,025.40 100,000.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% Other Local Revenue All Other Local Revenue 8699 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 100,000.00 100,000.00 19,025.40 100,000.00 0.00 0.0% TOTAL, REVENUES 100,000.00 100,000.00 19,025.40 100,000.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 3 Printed: 2/15/2018 1:50 PM

  56. 2017-18 Second Interim Etiwanda Elementary County School Facilities Fund 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 35I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) CLASSIFIED SALARIES Classified Support Salaries 2200 0.00 0.00 0.00 0.00 0.00 0.0% Classified Supervisors' and Administrators' Salaries 2300 0.00 0.00 0.00 0.00 0.00 0.0% Clerical, Technical and Office Salaries 2400 0.00 0.00 0.00 0.00 0.00 0.0% Other Classified Salaries 2900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0% EMPLOYEE BENEFITS STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0% PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0% OASDI/Medicare/Alternative 3301-3302 0.00 0.00 0.00 0.00 0.00 0.0% Health and Welfare Benefits 3401-3402 0.00 0.00 0.00 0.00 0.00 0.0% Unemployment Insurance 3501-3502 0.00 0.00 0.00 0.00 0.00 0.0% Workers' Compensation 3601-3602 0.00 0.00 0.00 0.00 0.00 0.0% OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.00 0.00 0.00 0.0% BOOKS AND SUPPLIES Books and Other Reference Materials 4200 0.00 0.00 0.00 0.00 0.00 0.0% Materials and Supplies 4300 0.00 18,566.00 16,040.75 18,566.00 0.00 0.0% Noncapitalized Equipment 4400 0.00 0.00 (0.01) 0.00 0.00 0.0% TOTAL, BOOKS AND SUPPLIES 0.00 18,566.00 16,040.74 18,566.00 0.00 0.0% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.0% Travel and Conferences 5200 0.00 0.00 0.00 0.00 0.00 0.0% Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0% Operations and Housekeeping Services 5500 0.00 0.00 0.00 0.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.00 0.00 0.00 0.0% Professional/Consulting Services and Operating Expenditures 5800 59,339.00 137,682.00 43,231.61 137,682.00 0.00 0.0% Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 59,339.00 137,682.00 43,231.61 137,682.00 0.00 0.0% California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 4 Printed: 2/15/2018 1:50 PM

  57. 2017-18 Second Interim Etiwanda Elementary County School Facilities Fund 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 35I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) CAPITAL OUTLAY Land 6100 42,166.00 42,166.00 0.00 42,166.00 0.00 0.0% Land Improvements 6170 70,071.00 70,071.00 (238,503.95) 70,071.00 0.00 0.0% Buildings and Improvements of Buildings 6200 4,935,055.00 4,057,542.00 833,128.76 4,057,542.00 0.00 0.0% Books and Media for New School Libraries or Major Expansion of School Libraries 6300 0.00 32,405.00 22,742.38 32,405.00 0.00 0.0% Equipment 6400 409,195.00 458,956.00 118,009.74 458,956.00 0.00 0.0% Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 5,456,487.00 4,661,140.00 735,376.93 4,661,140.00 0.00 0.0% OTHER OUTGO (excluding Transfers of Indirect Costs) Other Transfers Out Transfers of Pass-Through Revenues To Districts or Charter Schools 7211 0.00 0.00 0.00 0.00 0.00 0.0% To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.0% To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers Out to All Others 7299 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EXPENDITURES 5,515,826.00 4,817,388.00 794,649.28 4,817,388.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 5 Printed: 2/15/2018 1:50 PM

  58. 2017-18 Second Interim Etiwanda Elementary County School Facilities Fund 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 35I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) INTERFUND TRANSFERS INTERFUND TRANSFERS IN To: State School Building Fund/ County School Facilities Fund From: All Other Funds 8913 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.0% INTERFUND TRANSFERS OUT To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0% OTHER SOURCES/USES SOURCES Proceeds Proceeds from Sale/Lease- Purchase of Land/Buildings 8953 0.00 0.00 0.00 0.00 0.00 0.0% Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 0.00 0.00 0.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 6 Printed: 2/15/2018 1:50 PM

  59. Second Interim Etiwanda Elementary County School Facilities Fund 36 67702 0000000 San Bernardino County Exhibit: Restricted Balance Detail Form 35I 2017/18 Resource Description Projected Year Totals 7710 State School Facilities Projects 334,633.49 Total, Restricted Balance 334,633.49 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 04/18/2012) Page 1 Printed: 2/15/2018 1:50 PM

  60. 2017-18 Second Interim Etiwanda Elementary Special Reserve Fund for Capital Outlay Projects 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 40I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) A. REVENUES 1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 0.00 0.00 0.00 0.00 0.00 0.0% 4) Other Local Revenue 8600-8799 185,000.00 185,000.00 60,698.42 185,000.00 0.00 0.0% 5) TOTAL, REVENUES 185,000.00 185,000.00 60,698.42 185,000.00 B. EXPENDITURES 1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 0.00 0.00 0.00 0.00 0.00 0.0% 3) Employee Benefits 3000-3999 0.00 0.00 0.00 0.00 0.00 0.0% 4) Books and Supplies 4000-4999 1,424,113.00 1,456,479.00 248,494.02 1,456,479.00 0.00 0.0% 5) Services and Other Operating Expenditures 5000-5999 2,608.00 1,445.00 0.00 1,445.00 0.00 0.0% 6) Capital Outlay 6000-6999 2,408,800.00 3,729,213.00 1,286,221.06 3,729,213.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.00 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 3,835,521.00 5,187,137.00 1,534,715.08 5,187,137.00 C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (3,650,521.00) (5,002,137.00) (1,474,016.66) (5,002,137.00) D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 2,238,300.00 2,238,300.00 0.00 2,238,300.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 2,238,300.00 2,238,300.00 0.00 2,238,300.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 1 Printed: 2/15/2018 1:51 PM

  61. 2017-18 Second Interim Etiwanda Elementary Special Reserve Fund for Capital Outlay Projects 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 40I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (1,412,221.00) (2,763,837.00) (1,474,016.66) (2,763,837.00) F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 25,500,664.60 30,544,767.34 30,544,767.34 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 25,500,664.60 30,544,767.34 30,544,767.34 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 25,500,664.60 30,544,767.34 30,544,767.34 2) Ending Balance, June 30 (E + F1e) 24,088,443.60 27,780,930.34 27,780,930.34 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.00 Stores 9712 0.00 0.00 0.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Legally Restricted Balance 9740 24,088,443.60 27,780,930.34 27,780,930.34 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Commitments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 0.00 0.00 0.00 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 2 Printed: 2/15/2018 1:51 PM

  62. 2017-18 Second Interim Etiwanda Elementary Special Reserve Fund for Capital Outlay Projects 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 40I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) FEDERAL REVENUE FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0% All Other Federal Revenue 8290 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, FEDERAL REVENUE 0.00 0.00 0.00 0.00 0.00 0.0% OTHER STATE REVENUE Pass-Through Revenues from State Sources 8587 0.00 0.00 0.00 0.00 0.00 0.0% California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Revenue All Other 8590 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 0.00 0.00 0.00 0.00 0.00 0.0% OTHER LOCAL REVENUE Other Local Revenue Community Redevelopment Funds Not Subject to LCFF Deduction 8625 0.00 0.00 0.00 0.00 0.00 0.0% Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Leases and Rentals 8650 0.00 0.00 0.00 0.00 0.00 0.0% Interest 8660 185,000.00 185,000.00 60,698.42 185,000.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% Other Local Revenue All Other Local Revenue 8699 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 185,000.00 185,000.00 60,698.42 185,000.00 0.00 0.0% TOTAL, REVENUES 185,000.00 185,000.00 60,698.42 185,000.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 3 Printed: 2/15/2018 1:51 PM

  63. 2017-18 Second Interim Etiwanda Elementary Special Reserve Fund for Capital Outlay Projects 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 40I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) CLASSIFIED SALARIES Classified Support Salaries 2200 0.00 0.00 0.00 0.00 0.00 0.0% Classified Supervisors' and Administrators' Salaries 2300 0.00 0.00 0.00 0.00 0.00 0.0% Clerical, Technical and Office Salaries 2400 0.00 0.00 0.00 0.00 0.00 0.0% Other Classified Salaries 2900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0% EMPLOYEE BENEFITS STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0% PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0% OASDI/Medicare/Alternative 3301-3302 0.00 0.00 0.00 0.00 0.00 0.0% Health and Welfare Benefits 3401-3402 0.00 0.00 0.00 0.00 0.00 0.0% Unemployment Insurance 3501-3502 0.00 0.00 0.00 0.00 0.00 0.0% Workers' Compensation 3601-3602 0.00 0.00 0.00 0.00 0.00 0.0% OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.00 0.00 0.00 0.0% BOOKS AND SUPPLIES Books and Other Reference Materials 4200 0.00 0.00 0.00 0.00 0.00 0.0% Materials and Supplies 4300 293,628.00 453,908.00 108,378.90 453,908.00 0.00 0.0% Noncapitalized Equipment 4400 1,130,485.00 1,002,571.00 140,115.12 1,002,571.00 0.00 0.0% TOTAL, BOOKS AND SUPPLIES 1,424,113.00 1,456,479.00 248,494.02 1,456,479.00 0.00 0.0% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.0% Travel and Conferences 5200 0.00 0.00 0.00 0.00 0.00 0.0% Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0% Operations and Housekeeping Services 5500 0.00 0.00 0.00 0.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.00 0.00 0.00 0.0% Professional/Consulting Services and Operating Expenditures 5800 2,608.00 1,445.00 0.00 1,445.00 0.00 0.0% Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 2,608.00 1,445.00 0.00 1,445.00 0.00 0.0% California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 4 Printed: 2/15/2018 1:51 PM

  64. 2017-18 Second Interim Etiwanda Elementary Special Reserve Fund for Capital Outlay Projects 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 40I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) CAPITAL OUTLAY Land 6100 0.00 0.00 0.00 0.00 0.00 0.0% Land Improvements 6170 0.00 8,900.00 8,900.00 8,900.00 0.00 0.0% Buildings and Improvements of Buildings 6200 270,000.00 270,000.00 15,671.00 270,000.00 0.00 0.0% Books and Media for New School Libraries or Major Expansion of School Libraries 6300 0.00 0.00 0.00 0.00 0.00 0.0% Equipment 6400 538,800.00 563,800.00 12,984.35 563,800.00 0.00 0.0% Equipment Replacement 6500 1,600,000.00 2,886,513.00 1,248,665.71 2,886,513.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 2,408,800.00 3,729,213.00 1,286,221.06 3,729,213.00 0.00 0.0% OTHER OUTGO (excluding Transfers of Indirect Costs) Other Transfers Out Transfers of Pass-Through Revenues To Districts or Charter Schools 7211 0.00 0.00 0.00 0.00 0.00 0.0% To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.0% To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers Out to All Others 7299 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EXPENDITURES 3,835,521.00 5,187,137.00 1,534,715.08 5,187,137.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 5 Printed: 2/15/2018 1:51 PM

  65. 2017-18 Second Interim Etiwanda Elementary Special Reserve Fund for Capital Outlay Projects 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 40I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: General Fund/CSSF 8912 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers In 8919 2,238,300.00 2,238,300.00 0.00 2,238,300.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 2,238,300.00 2,238,300.00 0.00 2,238,300.00 0.00 0.0% INTERFUND TRANSFERS OUT To: General Fund/CSSF 7612 0.00 0.00 0.00 0.00 0.00 0.0% To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0% OTHER SOURCES/USES SOURCES Proceeds Proceeds from Sale/Lease- Purchase of Land/Buildings 8953 0.00 0.00 0.00 0.00 0.00 0.0% Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 2,238,300.00 2,238,300.00 0.00 2,238,300.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 6 Printed: 2/15/2018 1:51 PM

  66. Second Interim Etiwanda Elementary Special Reserve Fund for Capital Outlay Projects 36 67702 0000000 San Bernardino County Exhibit: Restricted Balance Detail Form 40I 2017/18 Resource Description Projected Year Totals 9010 Other Restricted Local 27,780,930.34 Total, Restricted Balance 27,780,930.34 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 04/18/2012) Page 1 Printed: 2/15/2018 1:51 PM

  67. 2017-18 Second Interim Etiwanda Elementary Capital Project Fund for Blended Component Units 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 49I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) A. REVENUES 1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 0.00 0.00 0.00 0.00 0.00 0.0% 4) Other Local Revenue 8600-8799 1,830,000.00 1,830,000.00 0.00 1,830,000.00 0.00 0.0% 5) TOTAL, REVENUES 1,830,000.00 1,830,000.00 0.00 1,830,000.00 B. EXPENDITURES 1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 0.00 0.00 0.00 0.00 0.00 0.0% 3) Employee Benefits 3000-3999 0.00 0.00 0.00 0.00 0.00 0.0% 4) Books and Supplies 4000-4999 0.00 0.00 0.00 0.00 0.00 0.0% 5) Services and Other Operating Expenditures 5000-5999 320,000.00 320,000.00 0.00 320,000.00 0.00 0.0% 6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.00 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 320,000.00 320,000.00 0.00 320,000.00 C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 1,510,000.00 1,510,000.00 0.00 1,510,000.00 D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.00 0.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 1 Printed: 2/15/2018 1:53 PM

  68. 2017-18 Second Interim Etiwanda Elementary Capital Project Fund for Blended Component Units 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 49I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 1,510,000.00 1,510,000.00 0.00 1,510,000.00 F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 4,157,461.71 3,754,061.11 3,754,061.11 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 4,157,461.71 3,754,061.11 3,754,061.11 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 4,157,461.71 3,754,061.11 3,754,061.11 2) Ending Balance, June 30 (E + F1e) 5,667,461.71 5,264,061.11 5,264,061.11 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.00 Stores 9712 0.00 0.00 0.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Legally Restricted Balance 9740 0.00 0.00 0.00 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Commitments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 5,667,461.71 5,264,061.11 5,264,061.11 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 2 Printed: 2/15/2018 1:53 PM

  69. 2017-18 Second Interim Etiwanda Elementary Capital Project Fund for Blended Component Units 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 49I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) FEDERAL REVENUE All Other Federal Revenue 8290 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, FEDERAL REVENUE 0.00 0.00 0.00 0.00 0.00 0.0% OTHER STATE REVENUE Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 0.00 0.0% Other Subventions/In-Lieu Taxes 8576 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Revenue 8590 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 0.00 0.00 0.00 0.00 0.00 0.0% OTHER LOCAL REVENUE County and District Taxes Other Restricted Levies Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.0% Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.0% Prior Years' Taxes 8617 0.00 0.00 0.00 0.00 0.00 0.0% Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.0% Non-Ad Valorem Taxes Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0% Other 8622 1,800,000.00 1,800,000.00 0.00 1,800,000.00 0.00 0.0% Community Redevelopment Funds Not Subject to LCFF Deduction 8625 0.00 0.00 0.00 0.00 0.00 0.0% Penalties and Interest from Delinquent Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0% Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Leases and Rentals 8650 0.00 0.00 0.00 0.00 0.00 0.0% Interest 8660 30,000.00 30,000.00 0.00 30,000.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% Other Local Revenue All Other Local Revenue 8699 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 1,830,000.00 1,830,000.00 0.00 1,830,000.00 0.00 0.0% TOTAL, REVENUES 1,830,000.00 1,830,000.00 0.00 1,830,000.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 3 Printed: 2/15/2018 1:53 PM

  70. 2017-18 Second Interim Etiwanda Elementary Capital Project Fund for Blended Component Units 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 49I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) CLASSIFIED SALARIES Classified Support Salaries 2200 0.00 0.00 0.00 0.00 0.00 0.0% Classified Supervisors' and Administrators' Salaries 2300 0.00 0.00 0.00 0.00 0.00 0.0% Clerical, Technical and Office Salaries 2400 0.00 0.00 0.00 0.00 0.00 0.0% Other Classified Salaries 2900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0% EMPLOYEE BENEFITS STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0% PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0% OASDI/Medicare/Alternative 3301-3302 0.00 0.00 0.00 0.00 0.00 0.0% Health and Welfare Benefits 3401-3402 0.00 0.00 0.00 0.00 0.00 0.0% Unemployment Insurance 3501-3502 0.00 0.00 0.00 0.00 0.00 0.0% Workers' Compensation 3601-3602 0.00 0.00 0.00 0.00 0.00 0.0% OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.00 0.00 0.00 0.0% BOOKS AND SUPPLIES Books and Other Reference Materials 4200 0.00 0.00 0.00 0.00 0.00 0.0% Materials and Supplies 4300 0.00 0.00 0.00 0.00 0.00 0.0% Noncapitalized Equipment 4400 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, BOOKS AND SUPPLIES 0.00 0.00 0.00 0.00 0.00 0.0% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.0% Travel and Conferences 5200 0.00 0.00 0.00 0.00 0.00 0.0% Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0% Operations and Housekeeping Services 5500 0.00 0.00 0.00 0.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.00 0.00 0.00 0.0% Professional/Consulting Services and Operating Expenditures 5800 320,000.00 320,000.00 0.00 320,000.00 0.00 0.0% Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 320,000.00 320,000.00 0.00 320,000.00 0.00 0.0% California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 4 Printed: 2/15/2018 1:53 PM

  71. 2017-18 Second Interim Etiwanda Elementary Capital Project Fund for Blended Component Units 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 49I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) CAPITAL OUTLAY Land 6100 0.00 0.00 0.00 0.00 0.00 0.0% Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0% Buildings and Improvements of Buildings 6200 0.00 0.00 0.00 0.00 0.00 0.0% Books and Media for New School Libraries or Major Expansion of School Libraries 6300 0.00 0.00 0.00 0.00 0.00 0.0% Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0% Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 0.00 0.00 0.00 0.00 0.00 0.0% OTHER OUTGO (excluding Transfers of Indirect Costs) Other Transfers Out Transfers of Pass-Through Revenues To Districts or Charter Schools 7211 0.00 0.00 0.00 0.00 0.00 0.0% To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.0% To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers Out to All Others 7299 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service Repayment of State School Building Fund Aid - Proceeds from Bonds 7435 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EXPENDITURES 320,000.00 320,000.00 0.00 320,000.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 5 Printed: 2/15/2018 1:53 PM

  72. 2017-18 Second Interim Etiwanda Elementary Capital Project Fund for Blended Component Units 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 49I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.0% INTERFUND TRANSFERS OUT To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0% OTHER SOURCES/USES SOURCES Proceeds Proceeds from Sale of Bonds 8951 0.00 0.00 0.00 0.00 0.00 0.0% Other Sources County School Building Aid 8961 0.00 0.00 0.00 0.00 0.00 0.0% Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 0.00 0.00 0.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 6 Printed: 2/15/2018 1:53 PM

  73. Second Interim Etiwanda Elementary Capital Project Fund for Blended Component Units 36 67702 0000000 San Bernardino County Exhibit: Restricted Balance Detail Form 49I 2017/18 Resource Description Projected Year Totals Total, Restricted Balance 0.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 04/18/2012) Page 1 Printed: 2/15/2018 1:53 PM

  74. 2017-18 Second Interim Etiwanda Elementary Debt Service Fund for Blended Component Units 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 52I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) A. REVENUES 1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 0.00 0.00 0.00 0.00 0.00 0.0% 4) Other Local Revenue 8600-8799 11,500,000.00 11,500,000.00 0.00 11,500,000.00 0.00 0.0% 5) TOTAL, REVENUES 11,500,000.00 11,500,000.00 0.00 11,500,000.00 B. EXPENDITURES 1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 0.00 0.00 0.00 0.00 0.00 0.0% 3) Employee Benefits 3000-3999 0.00 0.00 0.00 0.00 0.00 0.0% 4) Books and Supplies 4000-4999 0.00 0.00 0.00 0.00 0.00 0.0% 5) Services and Other Operating Expenditures 5000-5999 0.00 0.00 0.00 0.00 0.00 0.0% 6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 11,600,000.00 11,600,000.00 0.00 11,600,000.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.00 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 11,600,000.00 11,600,000.00 0.00 11,600,000.00 C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (100,000.00) (100,000.00) 0.00 (100,000.00) D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 7,100,000.00 7,100,000.00 0.00 7,100,000.00 0.00 0.0% b) Transfers Out 7600-7629 7,100,000.00 7,100,000.00 0.00 7,100,000.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 2,300,000.00 2,300,000.00 0.00 2,300,000.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 2,300,000.00 2,300,000.00 0.00 2,300,000.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 1 Printed: 2/15/2018 1:54 PM

  75. 2017-18 Second Interim Etiwanda Elementary Debt Service Fund for Blended Component Units 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 52I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 2,200,000.00 2,200,000.00 0.00 2,200,000.00 F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 45,228,359.53 57,669,266.89 57,669,266.89 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 45,228,359.53 57,669,266.89 57,669,266.89 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 45,228,359.53 57,669,266.89 57,669,266.89 2) Ending Balance, June 30 (E + F1e) 47,428,359.53 59,869,266.89 59,869,266.89 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.00 Stores 9712 0.00 0.00 0.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Legally Restricted Balance 9740 0.00 0.00 0.00 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Commitments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 47,428,359.53 59,869,266.89 59,869,266.89 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 2 Printed: 2/15/2018 1:54 PM

  76. 2017-18 Second Interim Etiwanda Elementary Debt Service Fund for Blended Component Units 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 52I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) FEDERAL REVENUE All Other Federal Revenue 8290 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, FEDERAL REVENUE 0.00 0.00 0.00 0.00 0.00 0.0% OTHER STATE REVENUE Tax Relief Subventions Voted Indebtedness Levies Homeowners' Exemptions 8571 0.00 0.00 0.00 0.00 0.00 0.0% Other Subventions/In-Lieu Taxes 8572 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 0.00 0.00 0.00 0.00 0.00 0.0% OTHER LOCAL REVENUE County and District Taxes Voted Indebtedness Levies Secured Roll 8611 0.00 0.00 0.00 0.00 0.00 0.0% Unsecured Roll 8612 0.00 0.00 0.00 0.00 0.00 0.0% Prior Years' Taxes 8613 0.00 0.00 0.00 0.00 0.00 0.0% Supplemental Taxes 8614 0.00 0.00 0.00 0.00 0.00 0.0% Non-Ad Valorem Taxes Other 8622 9,000,000.00 9,000,000.00 0.00 9,000,000.00 0.00 0.0% Penalties and Interest from Delinquent Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0% Interest 8660 2,500,000.00 2,500,000.00 0.00 2,500,000.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% Other Local Revenue All Other Local Revenue 8699 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 11,500,000.00 11,500,000.00 0.00 11,500,000.00 0.00 0.0% TOTAL, REVENUES 11,500,000.00 11,500,000.00 0.00 11,500,000.00 OTHER OUTGO (excluding Transfers of Indirect Costs) Debt Service Bond Redemptions 7433 4,900,000.00 4,900,000.00 0.00 4,900,000.00 0.00 0.0% Bond Interest and Other Service Charges 7434 6,700,000.00 6,700,000.00 0.00 6,700,000.00 0.00 0.0% Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 11,600,000.00 11,600,000.00 0.00 11,600,000.00 0.00 0.0% TOTAL, EXPENDITURES 11,600,000.00 11,600,000.00 0.00 11,600,000.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 3 Printed: 2/15/2018 1:54 PM

  77. 2017-18 Second Interim Etiwanda Elementary Debt Service Fund for Blended Component Units 36 67702 0000000 San Bernardino County Revenues, Expenditures, and Changes in Fund Balance Form 52I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (F) INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized Interfund Transfers In 8919 7,100,000.00 7,100,000.00 0.00 7,100,000.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 7,100,000.00 7,100,000.00 0.00 7,100,000.00 0.00 0.0% INTERFUND TRANSFERS OUT Other Authorized Interfund Transfers Out 7619 7,100,000.00 7,100,000.00 0.00 7,100,000.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 7,100,000.00 7,100,000.00 0.00 7,100,000.00 0.00 0.0% OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 2,300,000.00 2,300,000.00 0.00 2,300,000.00 0.00 0.0% (c) TOTAL, SOURCES 2,300,000.00 2,300,000.00 0.00 2,300,000.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 2,300,000.00 2,300,000.00 0.00 2,300,000.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 02/02/2016) Page 4 Printed: 2/15/2018 1:54 PM

  78. Second Interim Etiwanda Elementary Debt Service Fund for Blended Component Units 36 67702 0000000 San Bernardino County Exhibit: Restricted Balance Detail Form 52I 2017/18 Resource Description Projected Year Totals Total, Restricted Balance 0.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: fundi-d (Rev 04/18/2012) Page 1 Printed: 2/15/2018 1:54 PM

  79. 2017-18 Second Interim Etiwanda Elementary AVERAGE DAILY ATTENDANCE 36 67702 0000000 San Bernardino County Form AI ESTIMATED FUNDED ADA ESTIMATED ESTIMATED Board P-2 REPORT ESTIMATED FUNDED ADA Approved ADA FUNDED ADA PERCENTAGE Original Operating Projected Year Projected DIFFERENCE DIFFERENCE Budget Budget Totals Year Totals (Col. D - B) (Col. E / B) Description (A) (B) (C) (D) (E) (F) A. DISTRICT 1. Total District Regular ADA Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (includes Necessary Small School ADA) 13,610.36 13,623.58 13,610.89 13,610.89 (12.69) 0% 2. Total Basic Aid Choice/Court Ordered Voluntary Pupil Transfer Regular ADA Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) 0.00 0.00 0.00 0.00 0.00 0% 3. Total Basic Aid Open Enrollment Regular ADA Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) 0.00 0.00 0.00 0.00 0.00 0% 4. Total, District Regular ADA (Sum of Lines A1 through A3) 13,610.36 13,623.58 13,610.89 13,610.89 (12.69) 0% 5. District Funded County Program ADA a. County Community Schools 0.00 0.00 0.00 0.00 0.00 0% b. Special Education-Special Day Class 67.00 49.91 47.90 47.90 (2.01) -4% c. Special Education-NPS/LCI 0.00 0.00 0.00 0.00 0.00 0% d. Special Education Extended Year 0.00 0.00 0.00 0.00 0.00 0% e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natura Resource Conservation Schools 0.00 0.00 0.00 0.00 0.00 0% f. County School Tuition Fund (Out of State Tuition) [EC 2000 and 46380] 0.00 0.00 0.00 0.00 0.00 0% g. Total, District Funded County Program ADA (Sum of Lines A5a through A5f) 67.00 49.91 47.90 47.90 (2.01) -4% 6. TOTAL DISTRICT ADA (Sum of Line A4 and Line A5g) 13,677.36 13,673.49 13,658.79 13,658.79 (14.70) 0% 7. Adults in Correctional Facilities 0.00 0.00 0.00 0.00 0.00 0% 8. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA) California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: adai (Rev 03/10/2017) Page 1 of 1 Printed: 2/15/2018 1:39 PM

  80. Second Interim Etiwanda Elementary 2017-18 INTERIM REPORT 36 67702 0000000 San Bernardino County Cashflow Worksheet - Budget Year (1) Form CASH Beginning Balances (Ref. Only) Object July August September October November December January February ACTUALS THROUGH THE MONTH OF (Enter Month Name): October A. BEGINNING CASH 35,206,477.10 43,810,804.17 51,713,698.19 58,562,410.97 54,798,841.81 46,680,599.88 51,231,373.24 45,234,248.54 B. RECEIPTS LCFF/Revenue Limit Sources Principal Apportionment 8010-8019 12,078,789.00 12,078,789.00 16,198,061.00 14,982,863.00 0.00 4,119,272.00 4,831,515.00 5,628,235.50 Property Taxes 8020-8079 257,637.95 (146,108.59) 146,108.59 0.00 1,365,501.31 8,299,988.67 481,545.91 139,832.66 Miscellaneous Funds 8080-8099 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Federal Revenue 8100-8299 10,193.00 46,993.95 352,928.19 48,219.64 68,979.99 249,868.34 178,243.35 32,633.81 Other State Revenue 8300-8599 0.00 0.00 1,105,313.83 (592,395.86) 216,971.50 1,480,867.86 0.00 0.00 Other Local Revenue 8600-8799 112,058.48 53,389.30 1,520,153.96 879,600.85 1,562,269.33 2,596,592.68 620,880.99 893,958.06 Interfund Transfers In 8910-8929 0.00 0.00 (446,284.80) 446,284.80 0.00 0.00 0.00 0.00 All Other Financing Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL RECEIPTS 12,458,678.43 12,033,063.66 18,876,280.77 15,764,572.43 3,213,722.13 16,746,589.55 6,112,185.25 6,694,660.03 C. DISBURSEMENTS Certificated Salaries 1000-1999 0.00 710,132.11 6,401,969.48 6,361,598.71 6,364,251.78 6,394,675.07 6,350,150.71 5,923,941.15 Classified Salaries 2000-2999 603,732.83 1,786,800.78 1,830,499.30 1,877,377.54 1,931,182.17 1,910,495.36 2,068,939.15 1,698,805.56 Employee Benefits 3000-3999 150,184.54 1,255,474.57 2,437,881.20 2,452,679.00 2,417,093.85 2,458,865.74 2,483,786.06 2,069,531.89 Books and Supplies 4000-4999 44,241.71 363,338.52 573,549.48 447,889.63 237,752.79 169,419.26 247,860.74 1,302,535.91 Services 5000-5999 835,068.45 183,902.37 1,013,532.60 2,077,032.19 1,232,980.70 1,520,261.59 913,698.45 1,000,276.96 Capital Outlay 6000-6599 3,433.77 78,954.02 395,666.76 28,405.00 8,914.80 36,524.17 45,971.97 39,806.31 Other Outgo 7000-7499 1,129.00 1,129.00 160,379.32 (158,120.79) 26,634.86 6,978.41 Interfund Transfers Out 7600-7629 0.00 0.00 (1,336,932.85) 1,336,932.85 0.00 All Other Financing Uses 7630-7699 0.00 0.00 0.00 TOTAL DISBURSEMENTS 1,637,790.30 4,379,731.37 11,476,545.29 14,423,794.13 12,192,176.09 12,490,241.19 12,137,041.94 12,041,876.19 D. BALANCE SHEET ITEMS Assets and Deferred Outflows Cash Not In Treasury 9111-9199 143,630.53 Accounts Receivable 9200-9299 4,998,766.98 3,562,992.01 541,163.81 846,289.56 41,529.60 6,792.00 Due From Other Funds 9310 770,259.01 750,117.11 20,141.90 Stores 9320 33,599.69 Prepaid Expenditures 9330 184,772.84 143,976.32 40,796.52 Other Current Assets 9340 0.00 Deferred Outflows of Resources 9490 SUBTOTAL 6,131,029.05 0.00 3,706,968.33 1,332,077.44 866,431.46 41,529.60 0.00 6,792.00 0.00 Liabilities and Deferred Inflows Accounts Payable 9500-9599 8,970,403.69 1,068,452.36 3,919,691.78 (1,772,960.93) 5,755,220.48 Due To Other Funds 9610 3,841,308.89 0.00 3,838,718.85 2,590.04 Current Loans 9640 0.00 0.00 0.00 0.00 Unearned Revenues 9650 0.00 0.00 0.00 0.00 Deferred Inflows of Resources 9690 0.00 0.00 0.00 0.00 SUBTOTAL 12,811,712.58 1,068,452.36 3,919,691.78 2,065,757.92 5,757,810.52 0.00 0.00 0.00 0.00 Nonoperating Suspense Clearing 9910 (1,148,108.70) 462,285.18 182,657.78 (212,968.40) 818,682.43 294,425.00 20,939.99 81,615.57 TOTAL BALANCE SHEET ITEMS (6,680,683.53) (2,216,561.06) 249,561.73 (551,022.70) (5,104,347.46) 860,212.03 294,425.00 27,731.99 81,615.57 E. NET INCREASE/DECREASE (B - C + D) 8,604,327.07 7,902,894.02 6,848,712.78 (3,763,569.16) (8,118,241.93) 4,550,773.36 (5,997,124.70) (5,265,600.59) F. ENDING CASH (A + E) 43,810,804.17 51,713,698.19 58,562,410.97 54,798,841.81 46,680,599.88 51,231,373.24 45,234,248.54 39,968,647.95 G. ENDING CASH, PLUS CASH ACCRUALS AND ADJUSTMENTS California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: cashi (Rev 06/17/2014) Page 1 of 2 Printed: 2/15/2018 1:40 PM

  81. Second Interim Etiwanda Elementary 2017-18 INTERIM REPORT 36 67702 0000000 San Bernardino County Cashflow Worksheet - Budget Year (1) Form CASH Object March April May June Accruals Adjustments TOTAL BUDGET ACTUALS THROUGH THE MONTH OF (Enter Month Name): October A. BEGINNING CASH 39,968,647.95 40,286,511.12 37,158,354.61 32,469,096.86 B. RECEIPTS LCFF/Revenue Limit Sources Principal Apportionment 8010-8019 10,631,111.50 5,628,235.50 5,628,235.50 6,566,274.75 (2,814,117.75) 0.00 95,557,264.00 95,557,264.00 Property Taxes 8020-8079 83,899.59 1,174,594.33 1,398,326.58 0.00 0.00 13,201,327.00 13,201,327.00 Miscellaneous Funds 8080-8099 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Federal Revenue 8100-8299 293,704.25 65,267.61 97,901.42 358,971.86 2,414,901.59 0.00 4,218,807.00 4,218,807.00 Other State Revenue 8300-8599 70,895.18 1,134,322.83 0.00 5,246,243.08 638,056.58 0.00 9,300,275.00 9,300,275.00 Other Local Revenue 8600-8799 1,544,109.37 1,462,840.45 1,706,647.20 1,462,840.45 1,056,495.88 0.00 15,471,837.00 15,471,837.00 Interfund Transfers In 8910-8929 0.00 0.00 0.00 0.00 503,770.00 503,770.00 503,770.00 All Other Financing Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL RECEIPTS 12,623,719.89 9,465,260.72 8,831,110.70 13,634,330.14 1,799,106.30 0.00 138,253,280.00 138,253,280.00 C. DISBURSEMENTS Certificated Salaries 1000-1999 6,253,048.99 5,923,941.15 6,253,048.99 8,227,696.04 329,107.82 0.00 65,493,562.00 65,493,562.00 Classified Salaries 2000-2999 1,877,627.19 1,788,216.37 2,503,502.92 894,108.19 178,821.64 0.00 20,950,109.00 20,950,109.00 Employee Benefits 3000-3999 2,547,116.17 2,228,726.63 2,228,726.65 6,845,374.70 0.00 29,575,441.00 29,575,441.00 Books and Supplies 4000-4999 1,008,359.57 533,837.42 1,304,935.91 949,044.30 830,413.76 0.00 8,013,179.00 8,013,179.00 Services 5000-5999 1,097,664.66 997,876.96 1,596,603.14 2,195,329.32 3,093,418.61 0.00 17,757,646.00 17,757,646.00 Capital Outlay 6000-6599 5,686.62 5,686.62 62,552.77 454,929.19 0.00 1,166,532.00 1,166,532.00 Other Outgo 7000-7499 55,827.25 523,380.46 6,978.41 104,676.08 0.00 728,992.00 728,992.00 Interfund Transfers Out 7600-7629 711,683.04 2,253,662.96 0.00 2,965,346.00 2,965,346.00 All Other Financing Uses 7630-7699 0.00 0.00 0.00 TOTAL DISBURSEMENTS 12,845,330.45 12,713,348.65 13,893,796.02 19,174,105.32 7,245,030.06 0.00 146,650,807.00 146,650,807.00 D. BALANCE SHEET ITEMS Assets and Deferred Outflows Cash Not In Treasury 9111-9199 128,630.53 15,000.00 143,630.53 Accounts Receivable 9200-9299 4,998,766.98 Due From Other Funds 9310 770,259.01 Stores 9320 33,599.69 33,599.69 Prepaid Expenditures 9330 184,772.84 Other Current Assets 9340 0.00 Deferred Outflows of Resources 9490 0.00 SUBTOTAL 0.00 0.00 0.00 162,230.22 0.00 15,000.00 6,131,029.05 Liabilities and Deferred Inflows Accounts Payable 9500-9599 8,970,403.69 Due To Other Funds 9610 3,841,308.89 Current Loans 9640 0.00 Unearned Revenues 9650 0.00 Deferred Inflows of Resources 9690 0.00 SUBTOTAL 0.00 0.00 0.00 0.00 0.00 0.00 12,811,712.58 Nonoperating Suspense Clearing 9910 539,473.73 119,931.42 373,427.57 112,907.02 (918,533.86) (1,645,268.59) (918,533.86) TOTAL BALANCE SHEET ITEMS 539,473.73 119,931.42 373,427.57 275,137.24 (918,533.86) (1,630,268.59) (7,599,217.39) E. NET INCREASE/DECREASE (B - C + D) 317,863.17 (3,128,156.51) (4,689,257.75) (5,264,637.94) (6,364,457.62) (1,630,268.59) (15,996,744.39) (8,397,527.00) F. ENDING CASH (A + E) 40,286,511.12 37,158,354.61 32,469,096.86 27,204,458.92 G. ENDING CASH, PLUS CASH ACCRUALS AND ADJUSTMENTS 19,209,732.71 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: cashi (Rev 06/17/2014) Page 2 of 2 Printed: 2/15/2018 1:40 PM

  82. Second Interim Etiwanda Elementary DISTRICT CERTIFICATION OF INTERIM REPORT 36 67702 0000000 San Bernardino County For the Fiscal Year 2017-18 Form CI NOTICE OF CRITERIA AND STANDARDS REVIEW. This interim report was based upon and reviewed using the state-adopted Criteria and Standards. (Pursuant to Education Code (EC) sections 33129 and 42130) Signed: Date: District Superintendent or Designee NOTICE OF INTERIM REVIEW. All action shall be taken on this report during a regular or authorized special meeting of the governing board. To the County Superintendent of Schools: This interim report and certification of financial condition are hereby filed by the governing board of the school district. (Pursuant to EC Section 42131) Meeting Date: March 08, 2018 Signed: President of the Governing Board CERTIFICATION OF FINANCIAL CONDITION X POSITIVE CERTIFICATION As President of the Governing Board of this school district, I certify that based upon current projections this district will meet its financial obligations for the current fiscal year and subsequent two fiscal years. QUALIFIED CERTIFICATION As President of the Governing Board of this school district, I certify that based upon current projections this district may not meet its financial obligations for the current fiscal year or two subsequent fiscal years. NEGATIVE CERTIFICATION As President of the Governing Board of this school district, I certify that based upon current projections this district will be unable to meet its financial obligations for the remainder of the current fiscal year or for the subsequent fiscal year. Contact person for additional information on the interim report: Name: Michael Mancuso Telephone: 909-803-3097 Title: Fiscal Services Manager E-mail: Michael_Mancuso@etiwanda.org Criteria and Standards Review Summary The following summary is automatically completed based on data provided in the Criteria and Standards Review form (Form 01CSI). Criteria and standards that are "Not Met," and supplemental information and additional fiscal indicators that are "Yes," may indicate areas of potential concern, which could affect the interim report certification, and should be carefully reviewed. Not CRITERIA AND STANDARDS Met Met 1 Average Daily Attendance Funded ADA for any of the current or two subsequent fiscal years has X not changed by more than two percent since first interim. California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: ci (Rev 04/03/2017) Page 1 of 3 Printed: 2/15/2018 1:42 PM

  83. Second Interim Etiwanda Elementary DISTRICT CERTIFICATION OF INTERIM REPORT 36 67702 0000000 San Bernardino County For the Fiscal Year 2017-18 Form CI Not CRITERIA AND STANDARDS (continued) Met Met 2 Enrollment Projected enrollment for any of the current or two subsequent fiscal years has not changed by more than two percent since first interim. X 3 ADA to Enrollment Projected second period (P-2) ADA to enrollment ratio for the current X and two subsequent fiscal years is consistent with historical ratios. 4 Local Control Funding Projected LCFF revenue for any of the current or two subsequent Formula (LCFF) Revenue fiscal years has not changed by more than two percent since first X interim. 5 Salaries and Benefits Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures has not changed by more X than the standard for the current and two subsequent fiscal years. 6a Other Revenues Projected operating revenues (federal, other state, other local) for the current and two subsequent fiscal years have not changed by more X than five percent since first interim. 6b Other Expenditures Projected operating expenditures (books and supplies, services and other expenditures) for the current and two subsequent fiscal years X have not changed by more than five percent since first interim. 7 Ongoing and Major If applicable, changes occurring since first interim meet the required Maintenance Account contribution to the ongoing and major maintenance account (i.e., X restricted maintenance account). 8 Deficit Spending Unrestricted deficit spending, if any, has not exceeded the standard X in any of the current or two subsequent fiscal years. 9a Fund Balance Projected general fund balance will be positive at the end of the X current and two subsequent fiscal years. 9b Cash Balance Projected general fund cash balance will be positive at the end of the X current fiscal year. 10 Reserves Available reserves (e.g., reserve for economic uncertainties, unassigned/unappropriated amounts) meet minimum requirements X for the current and two subsequent fiscal years. SUPPLEMENTAL INFORMATION No Yes S1 Contingent Liabilities Have any known or contingent liabilities (e.g., financial or program audits, litigation, state compliance reviews) occurred since first X interim that may impact the budget? S2 Using One-time Revenues Are there ongoing general fund expenditures funded with one-time to Fund Ongoing revenues that have changed since first interim by more than five X Expenditures percent? S3 Temporary Interfund Are there projected temporary borrowings between funds? X Borrowings S4 Contingent Revenues Are any projected revenues for any of the current or two subsequent fiscal years contingent on reauthorization by the local government, X special legislation, or other definitive act (e.g., parcel taxes, forest reserves)? S5 Contributions Have contributions from unrestricted to restricted resources, or transfers to or from the general fund to cover operating deficits, X changed since first interim by more than $20,000 and more than 5% for any of the current or two subsequent fiscal years? California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: ci (Rev 04/03/2017) Page 2 of 3 Printed: 2/15/2018 1:42 PM

  84. Second Interim Etiwanda Elementary DISTRICT CERTIFICATION OF INTERIM REPORT 36 67702 0000000 San Bernardino County For the Fiscal Year 2017-18 Form CI SUPPLEMENTAL INFORMATION (continued) No Yes S6 Long-term Commitments Does the district have long-term (multiyear) commitments or debt X agreements? • If yes, have annual payments for the current or two subsequent fiscal years increased over prior year's (2016-17) annual X payment? • If yes, will funding sources used to pay long-term commitments decrease or expire prior to the end of the commitment period, or X are they one-time sources? S7a Postemployment Benefits Does the district provide postemployment benefits other than X Other than Pensions pensions (OPEB)? • If yes, have there been changes since first interim in OPEB X liabilities? S7b Other Self-insurance Does the district operate any self-insurance programs (e.g., workers' X Benefits compensation)? • If yes, have there been changes since first interim in self- n/a insurance liabilities? S8 Status of Labor Agreements As of second interim projections, are salary and benefit negotiations still unsettled for: • Certificated? (Section S8A, Line 1b) X • Classified? (Section S8B, Line 1b) X • Management/supervisor/confidential? (Section S8C, Line 1b) n/a S8 Labor Agreement Budget For negotiations settled since first interim, per Government Code Revisions Section 3547.5(c), are budget revisions still needed to meet the costs of the collective bargaining agreement(s) for: • Certificated? (Section S8A, Line 3) n/a • Classified? (Section S8B, Line 3) n/a S9 Status of Other Funds Are any funds other than the general fund projected to have a X negative fund balance at the end of the current fiscal year? ADDITIONAL FISCAL INDICATORS No Yes A1 Negative Cash Flow Do cash flow projections show that the district will end the current X fiscal year with a negative cash balance in the general fund? A2 Independent Position Is personnel position control independent from the payroll system? X Control A3 Declining Enrollment Is enrollment decreasing in both the prior and current fiscal years? X A4 New Charter Schools Are any new charter schools operating in district boundaries that are Impacting District impacting the district's enrollment, either in the prior or current fiscal X Enrollment year? A5 Salary Increases Exceed Has the district entered into a bargaining agreement where any of the COLA current or subsequent fiscal years of the agreement would result in X salary increases that are expected to exceed the projected state funded cost-of-living adjustment? A6 Uncapped Health Benefits Does the district provide uncapped (100% employer paid) health X benefits for current or retired employees? A7 Independent Financial Is the district’s financial system independent from the county office X System system? A8 Fiscal Distress Reports Does the district have any reports that indicate fiscal distress? If yes, X provide copies to the COE, pursuant to EC 42127.6(a). A9 Change of CBO or Have there been personnel changes in the superintendent or chief X Superintendent business official (CBO) positions within the last 12 months? California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: ci (Rev 04/03/2017) Page 3 of 3 Printed: 2/15/2018 1:42 PM

  85. Second Interim Etiwanda Elementary 2017-18 Projected Year Totals 36 67702 0000000 San Bernardino County Every Student Succeeds Act Maintenance of Effort Expenditures Form ESMOE 2017-18 Funds 01, 09, and 62 Section I - Expenditures Expenditures Goals Functions Objects A. Total state, federal, and local expenditures (all resources) 146,650,807.00 All All 1000-7999 B. Less all federal expenditures not allowed for MOE (Resources 3000-5999, except 3385) 7,750,043.00 All All 1000-7999 C. Less state and local expenditures not allowed for MOE: (All resources, except federal as identified in Line B) 1. Community Services 4,615,833.00 All 5000-5999 1000-7999 All except All except 2. Capital Outlay 1,166,532.00 7100-7199 5000-5999 6000-6999 5400-5450, 5800, 7430- 3. Debt Service 0.00 All 9100 7439 4. Other Transfers Out 0.00 All 9200 7200-7299 5. Interfund Transfers Out 2,965,346.00 All 9300 7600-7629 9100 7699 6. All Other Financing Uses 0.00 All 9200 7651 All except 5000-5999, 7. Nonagency 0.00 7100-7199 9000-9999 1000-7999 8. Tuition (Revenue, in lieu of expenditures, to approximate costs of services for which tuition is received) 0.00 All All 8710 9. Supplemental expenditures made as a result of a Manually entered. Must not include Presidentially declared disaster expenditures in lines B, C1-C8, D1, or D2. 10. Total state and local expenditures not allowed for MOE calculation (Sum lines C1 through C9) 8,747,711.00 1000-7143, D. Plus additional MOE expenditures: 7300-7439 1. Expenditures to cover deficits for food services minus (Funds 13 and 61) (If negative, then zero) 259,522.00 All All 8000-8699 Manually entered. Must not include 2. Expenditures to cover deficits for student body activities expenditures in lines A or D1. E. Total expenditures subject to MOE (Line A minus lines B and C10, plus lines D1 and D2) 130,412,575.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: esmoe (Rev 06/28/2017) Page 1 Printed: 2/15/2018 2:15 PM

  86. Second Interim Etiwanda Elementary 2017-18 Projected Year Totals 36 67702 0000000 San Bernardino County Every Student Succeeds Act Maintenance of Effort Expenditures Form ESMOE 2017-18 Annual ADA/ Section II - Expenditures Per ADA Exps. Per ADA A. Average Daily Attendance (Form AI, Column C, sum of lines A6 and C9)* 13,658.79 B. Expenditures per ADA (Line I.E divided by Line II.A) 9,547.89 Section III - MOE Calculation (For data collection only. Final determination will be done by CDE) Total Per ADA A. Base expenditures (Preloaded expenditures extracted from prior year Unaudited Actuals MOE calculation). (Note: If the prior year MOE was not met, in its final determination, CDE will adjust the prior year base to 90 percent of the preceding prior year amount rather than the actual prior year expenditure amount.) 0.00 0.00 1. Adjustment to base expenditure and expenditure per ADA amounts for LEAs failing prior year MOE calculation (From Section IV) 0.00 0.00 2. Total adjusted base expenditure amounts (Line A plus Line A.1) 0.00 0.00 B. Required effort (Line A.2 times 90%) 0.00 0.00 C. Current year expenditures (Line I.E and Line II.B) 130,412,575.00 9,547.89 D. MOE deficiency amount, if any (Line B minus Line C) (If negative, then zero) 0.00 0.00 E. MOE determination MOE Calculation Incomplete (If one or both of the amounts in line D are zero, the MOE requirement is met; if both amounts are positive, the MOE requirement is not met. If either column in Line A.2 or Line C equals zero, the MOE calculation is incomplete.) F. MOE deficiency percentage, if MOE not met; otherwise, zero (Line D divided by Line B) (Funding under ESSA covered programs in FY 2019-20 may be reduced by the lower of the two percentages) 0.00% 0.00% *Interim Periods - Annual ADA not available from Form AI. For your convenience, Projected Year Totals Estimated P-2 ADA is extracted. Manual adjustment may be required to reflect estimated Annual ADA. California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: esmoe (Rev 06/28/2017) Page 2 Printed: 2/15/2018 2:15 PM

  87. Second Interim Etiwanda Elementary 2017-18 Projected Year Totals 36 67702 0000000 San Bernardino County Every Student Succeeds Act Maintenance of Effort Expenditures Form ESMOE SECTION IV - Detail of Adjustments to Base Expenditures (used in Section III, Line A.1) Total Expenditures Description of Adjustments Expenditures Per ADA Total adjustments to base expenditures 0.00 0.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: esmoe (Rev 06/28/2017) Page 3 Printed: 2/15/2018 2:15 PM

  88. Second Interim Etiwanda Elementary 2017-18 Projected Year Totals 36 67702 0000000 San Bernardino County Indirect Cost Rate Worksheet Form ICR Part I - General Administrative Share of Plant Services Costs California's indirect cost plan allows that the general administrative costs in the indirect cost pool may include that portion of plant services costs (maintenance and operations costs and facilities rents and leases costs) attributable to the general administrative offices. The calculation of the plant services costs attributed to general administration and included in the pool is standardized and automated using the percentage of salaries and benefits relating to general administration as proxy for the percentage of square footage occupied by general administration. A. Salaries and Benefits - Other General Administration and Centralized Data Processing 1. Salaries and benefits paid through payroll (Funds 01, 09, and 62, objects 1000-3999 except 3701-3702) (Functions 7200-7700, goals 0000 and 9000) 3,301,511.00 2. Contracted general administrative positions not paid through payroll a. Enter the costs, if any, of general administrative positions performing services ON SITE but paid through a contract, rather than through payroll, in functions 7200-7700, goals 0000 and 9000, Object 5800. b. If an amount is entered on Line A2a, provide the title, duties, and approximate FTE of each general administrative position paid through a contract. Retain supporting documentation in case of audit. B. Salaries and Benefits - All Other Activities 1. Salaries and benefits paid through payroll (Funds 01, 09, and 62, objects 1000-3999 except 3701-3702) (Functions 1000-6999, 7100-7180, & 8100-8400; Functions 7200-7700, all goals except 0000 & 9000) 111,977,114.00 C. Percentage of Plant Services Costs Attributable to General Administration (Line A1 plus Line A2a, divided by Line B1; zero if negative) (See Part III, Lines A5 and A6) 2.95% Part II - Adjustments for Employment Separation Costs When an employee separates from service, the local educational agency (LEA) may incur costs associated with the separation in addition to the employee's regular salary and benefits for the final pay period. These additional costs can be categorized as "normal" or "abnormal or mass" separation costs. Normal separation costs include items such as pay for accumulated unused leave or routine severance pay authorized by governing board policy. Normal separation costs are not allowable as direct costs to federal programs, but are allowable as indirect costs. State programs may have similar restrictions. Where federal or state program guidelines required that the LEA charge an employee's normal separation costs to an unrestricted resource rather than to the restricted program in which the employee worked, the LEA may identify and enter these costs on Line A for inclusion in the indirect cost pool. Abnormal or mass separation costs are those costs resulting from actions taken by an LEA to influence employees to terminate their employment earlier than they normally would have. Abnormal or mass separation costs include retirement incentives such as a Golden Handshake or severance packages negotiated to effect termination. Abnormal or mass separation costs may not be charged to federal programs as either direct costs or indirect costs. Where an LEA paid abnormal or mass separation costs on behalf of positions in general administrative functions included in the indirect cost pool, the LEA must identify and enter these costs on Line B for exclusion from the pool. A. Normal Separation Costs (optional) Enter any normal separation costs paid on behalf of employees of restricted state or federal programs that were charged to an unrestricted resource (0000-1999) in funds 01, 09, and 62 with functions 1000-6999 or 8100-8400 rather than to the restricted program. These costs will be moved in Part III from base costs to the indirect cost pool. Retain supporting documentation. B. Abnormal or Mass Separation Costs (required) Enter any abnormal or mass separation costs paid on behalf of general administrative positions charged to unrestricted resources (0000-1999) in funds 01, 09, and 62 with functions 7200-7700. These costs will be moved in Part III from the indirect cost pool to base costs. If none, enter zero. 0.00 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: icr (Rev 02/21/2017) Page 1 of 3 Printed: 2/15/2018 2:16 PM

  89. Second Interim Etiwanda Elementary 2017-18 Projected Year Totals 36 67702 0000000 San Bernardino County Indirect Cost Rate Worksheet Form ICR Part III - Indirect Cost Rate Calculation (Funds 01, 09, and 62, unless indicated otherwise) A. Indirect Costs 1. Other General Administration, less portion charged to restricted resources or specific goals (Functions 7200-7600, objects 1000-5999, minus Line B9) 4,446,165.00 2. Centralized Data Processing, less portion charged to restricted resources or specific goals (Function 7700, objects 1000-5999, minus Line B10) 1,146,119.00 3. External Financial Audit - Single Audit (Function 7190, resources 0000-1999, goals 0000 and 9000, objects 5000-5999) 50,075.00 4. Staff Relations and Negotiations (Function 7120, resources 0000-1999, goals 0000 and 9000, objects 1000-5999) 0.00 5. Plant Maintenance and Operations (portion relating to general administrative offices only) (Functions 8100-8400, objects 1000-5999 except 5100, times Part I, Line C) 300,507.92 6. Facilities Rents and Leases (portion relating to general administrative offices only) (Function 8700, resources 0000-1999, objects 1000-5999 except 5100, times Part I, Line C) 0.00 7. Adjustment for Employment Separation Costs a. Plus: Normal Separation Costs (Part II, Line A) 0.00 b. Less: Abnormal or Mass Separation Costs (Part II, Line B) 0.00 8. Total Indirect Costs (Lines A1 through A7a, minus Line A7b) 5,942,866.92 9. Carry-Forward Adjustment (Part IV, Line F) 948,228.89 10. Total Adjusted Indirect Costs (Line A8 plus Line A9) 6,891,095.81 B. Base Costs 1. Instruction (Functions 1000-1999, objects 1000-5999 except 5100) 93,410,578.00 2. Instruction-Related Services (Functions 2000-2999, objects 1000-5999 except 5100) 11,339,619.00 3. Pupil Services (Functions 3000-3999, objects 1000-5999 except 5100) 9,098,382.00 4. Ancillary Services (Functions 4000-4999, objects 1000-5999 except 5100) 0.00 5. Community Services (Functions 5000-5999, objects 1000-5999 except 5100) 4,615,833.00 6. Enterprise (Function 6000, objects 1000-5999 except 5100) 0.00 7. Board and Superintendent (Functions 7100-7180, objects 1000-5999, minus Part III, Line A4) 576,454.00 8. External Financial Audit - Single Audit and Other (Functions 7190-7191, objects 5000-5999, minus Part III, Line A3) 100,000.00 9. Other General Administration (portion charged to restricted resources or specific goals only) (Functions 7200-7600, resources 2000-9999, objects 1000-5999; Functions 7200-7600, resources 0000-1999, all goals except 0000 and 9000, objects 1000-5999) 24,142.00 10. Centralized Data Processing (portion charged to restricted resources or specific goals only) (Function 7700, resources 2000-9999, objects 1000-5999; Function 7700, resources 0000-1999, all goals except 0000 and 9000, objects 1000-5999) 0.00 11. Plant Maintenance and Operations (all except portion relating to general administrative offices) (Functions 8100-8400, objects 1000-5999 except 5100, minus Part III, Line A5) 9,886,201.08 12. Facilities Rents and Leases (all except portion relating to general administrative offices) (Function 8700, objects 1000-5999 except 5100, minus Part III, Line A6) 0.00 13. Adjustment for Employment Separation Costs a. Less: Normal Separation Costs (Part II, Line A) 0.00 b. Plus: Abnormal or Mass Separation Costs (Part II, Line B) 0.00 14. Adult Education (Fund 11, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 0.00 15. Child Development (Fund 12, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 0.00 16. Cafeteria (Funds 13 and 61, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 3,853,404.00 17. Foundation (Funds 19 and 57, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 0.00 18. Total Base Costs (Lines B1 through B12 and Lines B13b through B17, minus Line B13a) 132,904,613.08 C. Straight Indirect Cost Percentage Before Carry-Forward Adjustment (For information only - not for use when claiming/recovering indirect costs) (Line A8 divided by Line B18) 4.47% D. Preliminary Proposed Indirect Cost Rate (For final approved fixed-with-carry-forward rate for use in 2019-20 see www.cde.ca.gov/fg/ac/ic) (Line A10 divided by Line B18) 5.18% California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: icr (Rev 02/21/2017) Page 2 of 3 Printed: 2/15/2018 2:16 PM

  90. Second Interim Etiwanda Elementary 2017-18 Projected Year Totals 36 67702 0000000 San Bernardino County Indirect Cost Rate Worksheet Form ICR Part IV - Carry-forward Adjustment The carry-forward adjustment is an after-the-fact adjustment for the difference between indirect costs recoverable using the indirect cost rate approved for use in a given year, and the actual indirect costs incurred in that year. The carry-forward adjustment eliminates the need for LEAs to file amended federal reports when their actual indirect costs vary from the estimated indirect costs on which the approved rate was based. Where the ratio of indirect costs incurred in the current year is less than the estimated ratio of indirect costs on which the approved rate for use in the current year was based, the carry-forward adjustment is limited by using either the approved rate times current year base costs, or the highest rate actually used to recover costs from any program times current year base costs, if the highest rate used was less than the approved rate. Rates used to recover costs from programs are displayed in Exhibit A. A. Indirect costs incurred in the current year (Part III, Line A8) 5,942,866.92 B. Carry-forward adjustment from prior year(s) 1. Carry-forward adjustment from the second prior year 893,036.33 2. Carry-forward adjustment amount deferred from prior year(s), if any 0.00 C. Carry-forward adjustment for under- or over-recovery in the current year 1. Under-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus (approved indirect cost rate (4.43%) times Part III, Line B18); zero if negative 948,228.89 2. Over-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus the lesser of (approved indirect cost rate (4.43%) times Part III, Line B18) or (the highest rate used to recover costs from any program (4.43%) times Part III, Line B18); zero if positive 0.00 D. Preliminary carry-forward adjustment (Line C1 or C2) 948,228.89 E. Optional allocation of negative carry-forward adjustment over more than one year Where a negative carry-forward adjustment causes the proposed approved rate to fall below zero or would reduce the rate at which the LEA could recover indirect costs to such an extent that it would cause the LEA significant fiscal harm, the LEA may request that the carry-forward adjustment be allocated over more than one year. Where allocation of a negative carry-forward adjustment over more than one year does not resolve a negative rate, the CDE will work with the LEA on a case-by-case basis to establish an approved rate. Option 1. Preliminary proposed approved rate (Part III, Line D) if entire negative carry-forward adjustment is applied to the current year calculation: not applicable Option 2. Preliminary proposed approved rate (Part III, Line D) if one-half of negative carry-forward adjustment is applied to the current year calculation and the remainder is deferred to one or more future years: not applicable Option 3. Preliminary proposed approved rate (Part III, Line D) if one-third of negative carry-forward adjustment is applied to the current year calculation and the remainder is deferred to one or more future years: not applicable LEA request for Option 1, Option 2, or Option 3 1 F. Carry-forward adjustment used in Part III, Line A9 (Line D minus amount deferred if Option 2 or Option 3 is selected) 948,228.89 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: icr (Rev 02/21/2017) Page 3 of 3 Printed: 2/15/2018 2:16 PM

  91. Second Interim Etiwanda Elementary 2017-18 Projected Year Totals 36 67702 0000000 San Bernardino County Exhibit A: Indirect Cost Rates Charged to Programs Form ICR Approved indirect cost rate: 4.43% Highest rate used in any program: 4.43% Eligible Expenditures (Objects 1000-5999 Indirect Costs Charged Rate Fund Resource except Object 5100) (Objects 7310 and 7350) Used 01 3010 1,195,198.00 52,947.00 4.43% 01 4035 217,418.00 9,099.00 4.19% 01 4201 33,409.00 1,376.00 4.12% 01 4203 123,476.00 2,277.00 1.84% 01 6230 67,238.00 2,248.00 3.34% 01 6264 94,811.00 3,037.00 3.20% 01 8150 3,951,921.00 167,309.00 4.23% 13 5310 3,853,404.00 170,896.00 4.43% California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: icr (Rev 03/16/2012) Page 1 of 1 Printed: 2/15/2018 2:16 PM

  92. 2017-18 Second Interim Etiwanda Elementary General Fund 36 67702 0000000 San Bernardino County Multiyear Projections Form MYPI Unrestricted Projected Year % % Totals Change 2018-19 Change 2019-20 Object (Form 01I) (Cols. C-A/A) Projection (Cols. E-C/C) Projection Description Codes (A) (B) (C) (D) (E) (Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) A. REVENUES AND OTHER FINANCING SOURCES 1. LCFF/Revenue Limit Sources 8010-8099 108,758,591.00 5.85% 115,124,516.00 -0.17% 114,930,804.00 2. Federal Revenues 8100-8299 90,146.00 -55.63% 40,000.00 0.00% 40,000.00 3. Other State Revenues 8300-8599 4,410,149.00 37.21% 6,051,241.00 -66.59% 2,021,898.00 4. Other Local Revenues 8600-8799 8,272,824.00 -2.09% 8,100,000.00 0.00% 8,100,000.00 5. Other Financing Sources a. Transfers In 8900-8929 503,770.00 -0.75% 500,000.00 0.00% 500,000.00 b. Other Sources 8930-8979 0.00 0.00% 0.00 0.00% 0.00 c. Contributions 8980-8999 (17,963,150.00) 1.92% (18,308,717.00) 7.94% (19,763,122.00) 6. Total (Sum lines A1 thru A5c) 104,072,330.00 7.14% 111,507,040.00 -5.09% 105,829,580.00 B. EXPENDITURES AND OTHER FINANCING USES 1. Certificated Salaries a. Base Salaries 53,551,268.00 54,545,649.00 b. Step & Column Adjustment 994,381.00 945,285.00 c. Cost-of-Living Adjustment d. Other Adjustments e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 53,551,268.00 1.86% 54,545,649.00 1.73% 55,490,934.00 2. Classified Salaries a. Base Salaries 14,312,548.00 14,527,236.00 b. Step & Column Adjustment 214,688.00 217,909.00 c. Cost-of-Living Adjustment d. Other Adjustments e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 14,312,548.00 1.50% 14,527,236.00 1.50% 14,745,145.00 3. Employee Benefits 3000-3999 20,746,757.00 5.21% 21,826,988.00 4.80% 22,874,623.00 4. Books and Supplies 4000-4999 5,238,295.00 -22.30% 4,070,229.00 3.02% 4,193,150.00 5. Services and Other Operating Expenditures 5000-5999 13,867,729.00 1.11% 14,022,248.00 0.82% 14,136,660.00 6. Capital Outlay 6000-6999 50,635.00 -100.00% 0.00% 7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 899,888.00 0.01% 900,000.00 0.00% 900,000.00 8. Other Outgo - Transfers of Indirect Costs 7300-7399 (409,189.00) 3.29% (422,656.00) -19.13% (341,823.00) 9. Other Financing Uses a. Transfers Out 7600-7629 727,046.00 -3.72% 700,000.00 0.00% 700,000.00 b. Other Uses 7630-7699 0.00 0.00% 0.00 0.00% 0.00 10. Other Adjustments (Explain in Section F below) 11. Total (Sum lines B1 thru B10) 108,984,977.00 1.09% 110,169,694.00 2.30% 112,698,689.00 C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11) (4,912,647.00) 1,337,346.00 (6,869,109.00) D. FUND BALANCE 1. Net Beginning Fund Balance (Form 01I, line F1e) 24,879,211.63 19,966,564.63 21,303,910.63 2. Ending Fund Balance (Sum lines C and D1) 19,966,564.63 21,303,910.63 14,434,801.63 3. Components of Ending Fund Balance (Form 01I) a. Nonspendable 9710-9719 65,000.00 65,000.00 65,000.00 b. Restricted 9740 c. Committed 1. Stabilization Arrangements 9750 0.00 2. Other Commitments 9760 0.00 d. Assigned 9780 0.00 e. Unassigned/Unappropriated 1. Reserve for Economic Uncertainties 9789 3,247,738.00 3,284,091.00 3,359,961.00 2. Unassigned/Unappropriated 9790 16,653,826.63 17,954,819.63 11,009,840.63 f. Total Components of Ending Fund Balance (Line D3f must agree with line D2) 19,966,564.63 21,303,910.63 14,434,801.63 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: mypi (Rev 03/30/2015) Page 1 Printed: 2/15/2018 1:42 PM

  93. 2017-18 Second Interim Etiwanda Elementary General Fund 36 67702 0000000 San Bernardino County Multiyear Projections Form MYPI Unrestricted Projected Year % % Totals Change 2018-19 Change 2019-20 Object (Form 01I) (Cols. C-A/A) Projection (Cols. E-C/C) Projection Description Codes (A) (B) (C) (D) (E) E. AVAILABLE RESERVES 1. General Fund a. Stabilization Arrangements 9750 0.00 0.00 0.00 b. Reserve for Economic Uncertainties 9789 3,247,738.00 3,284,091.00 3,359,961.00 c. Unassigned/Unappropriated 9790 16,653,826.63 17,954,819.63 11,009,840.63 (Enter other reserve projections in Columns C and E for subsequent years 1 and 2; current year - Column A - is extracted) 2. Special Reserve Fund - Noncapital Outlay (Fund 17) a. Stabilization Arrangements 9750 0.00 b. Reserve for Economic Uncertainties 9789 9,345,454.62 9,373,490.00 9,401,610.00 c. Unassigned/Unappropriated 9790 0.00 3. Total Available Reserves (Sum lines E1a thru E2c) 29,247,019.25 30,612,400.63 23,771,411.63 F. ASSUMPTIONS Please provide below or on a separate attachment, the assumptions used to determine the projections for the first and second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments projected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide. California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: mypi (Rev 03/30/2015) Page 2 Printed: 2/15/2018 1:42 PM

  94. 2017-18 Second Interim Etiwanda Elementary General Fund 36 67702 0000000 San Bernardino County Multiyear Projections Form MYPI Restricted Projected Year % % Totals Change 2018-19 Change 2019-20 Object (Form 01I) (Cols. C-A/A) Projection (Cols. E-C/C) Projection Description Codes (A) (B) (C) (D) (E) (Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) A. REVENUES AND OTHER FINANCING SOURCES 1. LCFF/Revenue Limit Sources 8010-8099 0.00 0.00% 0.00 0.00% 0.00 2. Federal Revenues 8100-8299 4,128,661.00 -1.90% 4,050,272.00 0.00% 4,050,272.00 3. Other State Revenues 8300-8599 4,890,126.00 0.20% 4,900,000.00 0.00% 4,900,000.00 4. Other Local Revenues 8600-8799 7,199,013.00 0.01% 7,200,000.00 0.00% 7,200,000.00 5. Other Financing Sources a. Transfers In 8900-8929 0.00 0.00% 0.00 0.00% b. Other Sources 8930-8979 0.00 0.00% 0.00 0.00% c. Contributions 8980-8999 17,963,150.00 1.92% 18,308,717.00 7.94% 19,763,122.00 6. Total (Sum lines A1 thru A5c) 34,180,950.00 0.81% 34,458,989.00 4.22% 35,913,394.00 B. EXPENDITURES AND OTHER FINANCING USES 1. Certificated Salaries a. Base Salaries 11,942,294.00 12,193,082.00 b. Step & Column Adjustment 250,788.00 256,055.00 c. Cost-of-Living Adjustment d. Other Adjustments e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 11,942,294.00 2.10% 12,193,082.00 2.10% 12,449,137.00 2. Classified Salaries a. Base Salaries 6,637,561.00 6,737,124.00 b. Step & Column Adjustment 99,563.00 101,057.00 c. Cost-of-Living Adjustment d. Other Adjustments e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 6,637,561.00 1.50% 6,737,124.00 1.50% 6,838,181.00 3. Employee Benefits 3000-3999 8,828,684.00 3.22% 9,112,707.00 3.22% 9,405,928.00 4. Books and Supplies 4000-4999 2,774,884.00 -41.34% 1,627,643.00 3.02% 1,676,798.00 5. Services and Other Operating Expenditures 5000-5999 3,889,917.00 -27.17% 2,832,952.00 6.66% 3,021,527.00 6. Capital Outlay 6000-6999 1,115,897.00 -68.64% 350,000.00 0.00% 350,000.00 7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 0.00 0.00% 0.00 0.00% 0.00 8. Other Outgo - Transfers of Indirect Costs 7300-7399 238,293.00 -27.89% 171,823.00 0.00% 171,823.00 9. Other Financing Uses a. Transfers Out 7600-7629 2,238,300.00 -10.65% 2,000,000.00 0.00% 2,000,000.00 b. Other Uses 7630-7699 0.00 0.00% 0.00 0.00% 0.00 10. Other Adjustments (Explain in Section F below) 11. Total (Sum lines B1 thru B10) 37,665,830.00 -7.01% 35,025,331.00 2.54% 35,913,394.00 C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11) (3,484,880.00) (566,342.00) 0.00 D. FUND BALANCE 1. Net Beginning Fund Balance (Form 01I, line F1e) 4,051,222.05 566,342.05 0.05 2. Ending Fund Balance (Sum lines C and D1) 566,342.05 0.05 0.05 3. Components of Ending Fund Balance (Form 01I) a. Nonspendable 9710-9719 0.00 b. Restricted 9740 566,342.05 0.05 0.05 c. Committed 1. Stabilization Arrangements 9750 2. Other Commitments 9760 d. Assigned 9780 e. Unassigned/Unappropriated 1. Reserve for Economic Uncertainties 9789 2. Unassigned/Unappropriated 9790 0.00 0.00 0.00 f. Total Components of Ending Fund Balance (Line D3f must agree with line D2) 566,342.05 0.05 0.05 California Dept of Education SACS Financial Reporting Software - 2017.2.0 File: mypi (Rev 03/30/2015) Page 1 Printed: 2/15/2018 1:42 PM

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