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{"sheet":"1st Interim","index":0,"n_rows":295,"n_cols":15,"rows_kept":295,"merged":[[2,2,2,7],[2,10,2,15],[3,3,3,7],[3,10,3,15],[8,1,8,8],[10,1,10,10],[12,1,12,10],[15,1,15,10],[17,1,17,10],[19,1,19,10],[21,1,21,10],[22,11,22,14],[23,1,23,10],[24,11,24,14],[25,1,25,10],[27,1,27,10],[29,1,29,10],[31,1,31,10],[35,1,35,10],[37,1,37,10],[39,1,39,10],[40,1,40,11],[45,2,45,10],[48,2,48,10],[54,1,54,10],[56,1,56,10],[60,1,60,10],[62,1,62,10],[63,1,63,8],[64,1,64,11],[66,1,66,10],[68,1,68,10],[70,1,70,10],[73,1,73,10],[76,1,76,10],[79,1,79,10],[83,1,83,10],[85,1,85,9],[86,2,86,8],[88,2,88,10],[89,1,89,9],[90,2,90,8],[92,2,92,10],[98,2,98,10],[101,1,101,10],[103,2,103,10],[107,2,107,10],[109,7,109,8],[110,7,110,8],[117,1,117,10],[119,5,119,7],[120,5,120,7],[121,5,121,7],[122,1,122,10],[124,4,124,9],[125,2,125,10],[128,2,128,10],[130,2,130,10],[132,3,132,10],[135,3,135,10],[135,11,135,14],[136,3,136,10],[137,11,137,14],[138,3,138,10],[139,11,139,14],[140,3,140,10],[141,11,141,14],[142,3,142,10],[144,3,144,10],[146,3,146,10],[147,3,147,10],[149,2,149,10],[150,2,150,10],[152,2,152,10],[155,2,155,10],[157,4,157,6],[158,4,158,6],[159,2,159,10],[161,4,161,10],[162,2,162,10],[166,3,166,10],[168,3,168,10],[170,3,170,10],[171,12,171,14],[172,3,172,10],[173,12,173,14],[174,3,174,10],[177,3,177,10],[179,3,179,10],[181,3,181,10],[185,3,185,10],[187,3,187,10],[189,3,189,10],[190,12,190,14],[191,3,191,10],[194,3,194,10],[196,3,196,10],[198,3,198,10],[203,4,203,5],[204,4,204,5],[205,4,205,5],[208,2,208,10],[210,0,250,15],[254,9,254,11],[255,2,255,15],[256,9,256,11],[257,2,257,15],[258,9,258,11],[259,2,259,15],[260,9,260,11],[261,2,261,15],[262,9,262,11],[263,2,263,15],[264,9,264,11],[265,2,265,15],[266,9,266,11],[267,2,267,15],[268,9,268,11],[269,2,269,15],[270,9,270,11],[271,2,271,15],[272,9,272,11],[273,2,273,15],[274,9,274,11],[275,2,275,15],[276,9,276,11],[277,2,277,15],[278,9,278,11],[279,2,279,15],[280,9,280,11],[281,2,281,15],[282,9,282,11],[283,2,283,15],[284,9,284,11],[285,2,285,15],[286,9,286,11],[287,2,287,15],[288,9,288,11],[289,2,289,15],[290,9,290,11],[291,2,291,15],[292,9,292,11],[293,2,293,15],[294,1,294,5],[294,9,294,11]]}
["2011 - 12 SECOND INTERIM REVIEW CHECKLIST"]
[]
["DISTRICT:",null," ",{"$nulls":6},"OK TO ROLL:"]
["DATE RECEIVED:",{"$nulls":8},"ROLLED:"]
[]
["Fiscal Analyst Review:"]
[]
["n","Certification of financial condition:"]
[]
["n","The Notice of Review is signed by the Board President."]
[]
["n","The Criteria & Standards Review is signed by the Superintendent."]
[]
["n","The TRC is free from \"F\"atal errors and all \"W\"arning errors are properly"]
[null,"explained."]
[]
["n","Column A amounts agree with Adopted budget."]
[]
["n","Columns B, C & D beginning balances agree with FAR300."]
[]
["n","Column B amounts agree with any budget revisions to date."]
[]
["n","Column C agrees with FAR300 through estimated ending date:"]
[]
["n","Column D agrees with Budget adjustment transfers through:"]
[]
["n","Outstanding receivables & payables are reasonable."]
[]
["n","Due to/due from entries from 2010-11 have been cleared."]
[]
["n","Deferred revenue entries from 2010-11 have been cleared."]
[]
["Narrative"]
[]
["n","The narrative addresses Cash."]
[]
["n","The narrative addresses 2011-12 mid-year trigger cut for $13/ADA."]
[]
["n","The narrative addresses 2012-13 Governor's proposed budget,  "]
[null," including a $370/ADA cut and transportation adjustment."]
[]
["General Fund Second Interim Budget:"]
[]
["n","District budgeted 2011-12 Revenue Limit with 20.602% deficit"]
[null,"(Includes $13/ADA cut and transportation adjustment.)"]
[]
["n","The District demonstrates deficit spending on either lines C or E."]
[null,"v","If yes, deficit spending is:"]
[]
[]
[]
["n","Is the district incurring class size penalties?"]
[null,null,"If yes, has the district budgeted for penalties?"]
[null,null,"Or is the district applying for a class size waiver?"]
[]
["n","Have the multi-year commitments been checked to the audit?"]
[]
["Cash Flow: 2011 - 12 and 2012 - 13"]
[]
["n","Did the district use the COE/CDE apportionment documents?"]
[]
["n","Does the 2011-12 Ending Balance tie to the SACS General Fund EB?"]
[]
["n","Does the 2012-13 Ending Fund Balance tie to the MYP?"]
[]
["n","Does the District project negative cash in any month?"]
[]
["n","Are the amounts in the accrual column reasonable for 2011 - 12?"]
[]
["n","Are the amounts in the accrual column reasonable for 2012 - 13?"]
[]
["n","What months did the District project a cash deficit for 2011 -12?"]
[]
[]
["n","What months did the District project a cash deficit for 2012 -13?"]
[]
[]
["n","What are the plans to relieve cash flow concerns for 2011-12:"]
[]
[]
[]
["n","What are the plans to relieve cash flow concerns for 2012-13:"]
[]
[]
[]
["n","District plans to borrow at the end of the 2011 -12 year:"]
[null,"v","Does the district plan to borrow at the end of the year?"]
[{"$nulls":8},"$"]
[]
["n","District plans to borrow at the end of the 2012 -13 year:"]
[null,"v","Does the district plan to borrow at the end of the year?"]
[{"$nulls":8},"$"]
[]
["Multi-Year Projection / Criteria & Standards"]
[]
["n","COLA"]
[null,"v","What COLA is used for 2012-13?"]
[null,"v","What COLA is used for 2013-14?"]
[]
["n","Is the $370/ADA cut budgeted?"]
[null,null,"If no, is the $370/ADA cut designated in EFB?"]
[]
["n","Is the $455/ADA cut budgeted in lieu of a full transportation cut?"]
[]
[]
["n","Is the Home to School program reduction included?"]
[null,null,"If no, is the reduction designated in EFB?"]
[]
["n","Enrollment/ADA projections"]
[null,null,"CBEDS-based estimated ADA is:"]
[null,null,"P-1 ADA:"]
[null,null,"Is the District's estimated ADA reasonable?"]
[null,null,"The District is:"]
[null,null,"Projections are:",null,null,"Enrollment","/","ADA"]
[{"$nulls":4},"2011-12",null,"/"]
[{"$nulls":4},"2012-13",null,"/"]
[{"$nulls":4},"2013-14",null,"/"]
[]
["n","What is budgeted for Special Education bill-back?"]
[{"$nulls":4},"2011-12","$"]
[{"$nulls":4},"2012-13","$"]
[{"$nulls":4},"2013-14","$"]
[]
["n","If there are plans to offer new retirement incentives, are they budgeted?"]
[null,null,"If yes, elaborate:"]
[]
["n","Flexibility Provisions - CSR"]
[null,"v","Does the district currently provide CSR at the 20:1 ratio?"]
[]
[null,"v","Are funding & expense changes included in the MYP?"]
[]
["n","Budget Reductions"]
[]
[null,"v","2012-13"]
[null,null,"u","Did the District serve any March 1st layoff notices?"]
[{"$nulls":3},"If yes, how many?"]
[]
[null,null,"u","What is the total ongoing budget reduction target?",{"$nulls":7},"$"]
[]
[null,null,"u","What is the total one-time budget reduction target?",{"$nulls":7},"$"]
[]
[null,null,"u","How much needs to be negotiated?",{"$nulls":7},"$"]
[]
[null,null,"u","Are the budget reductions Board approved?"]
[]
[null,null,"u","What is the implementation timeline?"]
[]
[]
[null,"v","2013-14 - List any applicable budget reduction information:"]
[]
[]
[null,"v","List any other risk factors:"]
[]
[]
[null,"v","Are school closures being considered?"]
[]
[null,"v","Was the Fiscal Solvency Statement used for board approved undisclosed cuts?"]
[{"$nulls":3},"2012-13","$"]
[{"$nulls":3},"2013-14","$"]
[]
["n","Is there a trend of deficit spending (both lines C & E)"]
[null,null,"If yes, describe:"]
[]
["n","Collective Bargaining Update"]
[null,"v","Certificated"]
[null,null,"u","Are negotiations settled for 2011-12?"]
[]
[null,null,"u","Are any applicable salary increases/rollbacks budgeted?"]
[]
[null,null,"u","Are negotiations settled for 2012-13 / 2013-14?"]
[]
[null,null,"u","How many furlough days are budgeted?"]
[]
[null,null,"u","How many instructional days are budgeted?"]
[]
[null,null,"u","List any Health & Welfare changes (revisions, different carriers, change"]
[{"$nulls":3},"to cap/employee contributions, etc.)"]
[]
[null,null,"u","List any reopener language."]
[]
[null,null,"u","List any budgeted retirement incentives and funding sources."]
[]
[]
[null,"v","Classified"]
[null,null,"u","Are negotiations settled for 2011-12?"]
[]
[null,null,"u","Are any applicable salary increases/rollbacks budgeted?"]
[]
[null,null,"u","Are negotiations settled for 2012-13 / 2013-14?"]
[]
[null,null,"u","How many furlough days are budgeted?"]
[]
[null,null,"u","List any Health & Welfare changes (revisions, different carriers, change"]
[{"$nulls":3},"to cap/employee contributions, etc.)"]
[]
[null,null,"u","List any reopener language."]
[]
[null,null,"u","List any budgeted retirement incentives and funding sources."]
[]
[]
[]
["n","The District's reserves are projected to be:"]
[null,null,"Fiscal Year",null,null,"Reserve $",null,null,"Reserve %"]
[null,null,"2011-12",{"$nulls":6},"%"]
[null,null,"2012-13",{"$nulls":6},"%"]
[null,null,"2013-14",{"$nulls":6},"%"]
[]
[null,"v","Does the district meet the minimum reserve each year?"]
[]
["Notes:"]
{"$rows_empty":41}
["FUND Data: mark n/a if district does not have fund; deficit spending yes or no"]
["(if yes, annotate how much and why on following page)"]
[]
[null,"Form 01 General Fund",{"$nulls":6},"Unrestricted EFB=",{"$nulls":3},";",null,"Def Spdg?"]
[]
[null,"Fund 09 Charter",{"$nulls":6},"EFB=",{"$nulls":3},";",null,"Def Spdg?"]
[]
[null,"Fund 11 Adult",{"$nulls":6},"EFB=",{"$nulls":3},";",null,"Def Spdg?"]
[]
[null,"Fund 12 Child Development",{"$nulls":6},"EFB=",{"$nulls":3},";",null,"Def Spdg?"]
[]
[null,"Fund 13 Cafeteria",{"$nulls":6},"EFB=",{"$nulls":3},";",null,"Def Spdg?"]
[]
[null,"Fund 14 Deferred Maintenance",{"$nulls":6},"EFB=",{"$nulls":3},";",null,"Def Spdg?"]
[]
[null,"Fund 15 Pupil Transportation",{"$nulls":6},"EFB=",{"$nulls":3},";",null,"Def Spdg?"]
[]
[null,"Fund 17 Special Reserve for Other than Capital Outlay",{"$nulls":6},"EFB=",{"$nulls":3},";",null,"Trsfs in/out"]
[]
[null,"Fund 20 Special Reserve for Retirees",{"$nulls":6},"EFB=",{"$nulls":3},";",null,"Trsfs in/out"]
[]
[null,"Fund 21 Building Fund",{"$nulls":6},"EFB=",{"$nulls":3},";",null,"Def Spdg?"]
[]
[null,"Fund 25 Capital Facilities/Developer Fees",{"$nulls":6},"EFB=",{"$nulls":3},";",null,"Def Spdg?"]
[]
[null,"Fund 30 State School Building Lease-Purchase (SSBLP)",{"$nulls":6},"EFB=",{"$nulls":3},";",null,"Def Spdg?"]
[]
[null,"Fund 35 County School Facilities Fund (CSSF)",{"$nulls":6},"EFB=",{"$nulls":3},";",null,"Def Spdg?"]
[]
[null,"Fund 40 Special Reserve for Capital Outlay",{"$nulls":6},"EFB=",{"$nulls":3},";",null,"Def Spdg?"]
[]
[null,"Fund 51 Bond Interest & Redemption",{"$nulls":6},"EFB=",{"$nulls":3},";",null,"Def Spdg?"]
[]
[null,"Fund 53 Tax Override",{"$nulls":6},"EFB=",{"$nulls":3},";",null,"Def Spdg?"]
[]
[null,"Fund 56 Debt Services",{"$nulls":6},"EFB=",{"$nulls":3},";",null,"Def Spdg?"]
[]
[null,"Fund 63 Other Enterprise",{"$nulls":6},"EFB=",{"$nulls":3},";",null,"Def Spdg?"]
[]
[null,"Fund 67 Self Insurance",{"$nulls":6},"EFB=",{"$nulls":3},";",null,"Def Spdg?"]
[]
[null,"Fund 71 Trust Fund",{"$nulls":6},"EFB=",{"$nulls":3},";",null,"Def Spdg?"]
[]
[{"$nulls":8},"EFB=",{"$nulls":3},";",null,"Def Spdg?"]

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[]
[" "]
["01 Atwater"]
["02 Ballico"]
["03 Delhi"]
["05 El Nido"]
["06 Hilmar"]
["07 Merced River"]
["09 Le Grand Elem"]
["10 Livingston"]
["11 Los Banos"]
["12 McSwain"]
["13 Merced City"]
["14 Gustine"]
["15 Plainsburg"]
["16 Planada"]
["17 Snelling"]
["19 Dos Palos"]
["20 Weaver"]
["21 Winton"]
["23 Le Grand High"]
["24 Merced High"]
["53 EMCPFFA"]