Regular Governing Board Agenda - Fortuna Union High ...
321
Vision: To Provide an Environment of Opportunity that Encourages Excellence, Promotes Community, and Supports All Students to Maximize Their Potential. Regular Governing Board Agenda Wednesday, April 21, 2021 4:30 PM Closed Session 6:00 PM Open Session MEETING VIA ZOOM https://zoom.us/j/94587726371?pwd=ajVtQXV1UjVjd0tFQ29MUTQrWGt4QT09 Phone: 669-900-6833 Meeting ID: 945 8772 6371 Passcode: 647331 1.0 Call to Order – 4:30 PM 2.0 Public Comment – Closed Session To the extent permitted by law and in accordance with Board Policy, members of the public may address the Board concerning any item on the closed session agenda. Please keep your comments concise, brief and limited to three (3) minutes. The Board shall limit the total time for public input on each item to twenty (20) minutes. 3.0 Closed Session 3.1 Regarding every item of business pursuant to Government Code §54957: 1
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Transcript of Regular Governing Board Agenda - Fortuna Union High ...
Vision: To Provide an Environment of Opportunity that Encourages Excellence, Promotes Community, and Supports All Students to Maximize Their Potential.
Regular Governing Board Agenda
Wednesday, April 21, 2021 4:30 PM Closed Session 6:00 PM Open Session
MEETING VIA ZOOM https://zoom.us/j/94587726371?pwd=ajVtQXV1UjVjd0tFQ29MUTQrWGt4QT09
Phone: 669-900-6833 Meeting ID: 945 8772 6371
Passcode: 647331
1.0 Call to Order – 4:30 PM
2.0 Public Comment – Closed Session To the extent permitted by law and in accordance with Board Policy, members of the public may address the Board concerning any item on the closed session agenda. Please keep your comments concise, brief and limited to three (3) minutes. The Board shall limit the total time for public input on each item to twenty (20) minutes.
3.0 Closed Session 3.1 Regarding every item of business pursuant to Government Code §54957:
1
• Public Employment • Titles: Teachers
3.2 Regarding every item of business pursuant to Government Code §54957: • Public Employee: Discipline/Dismissal/Release
3.3 Regarding every item of business pursuant to Government Code §54957.6: • Conference with Labor Negotiators • Employee Organizations: FUHSTA/CTA and CSEA/ERV Chapter #317
3.4 Regarding every item of business pursuant to Government Code §54957 • Public Employee Performance Evaluation: District Superintendent
4.0 Open Session – 6:00 PM
Pledge of Allegiance President – Seth McGrath Vice President – Jeana McClendon Clerk – Carla Diaz Board Members – Kendra Dwelley Guimaraes and Anita Gage 4.1 Report action in closed session, if any.
5.0 Approval of Agenda Order
The Board reserves the right to change the order in which agenda items are discussed and/or acted upon at this meeting. Subject to further action by the Board, the agenda for this meeting is to be approved as presented. Items may be added to this agenda for discussion or action only as permitted by the Brown Act.
6.0 Public Comment To the extent permitted by law and in accordance with Board Policy, members of the public may address the Board concerning any item of interest within the subject matter jurisdiction of the Board. No discussion or action shall be taken on any item not appearing on the Agenda. Please keep your comments concise, brief and limited to three (3) minutes. The Board shall limit the total time for public input on each item to twenty (20) minutes.
7.0 Consent Calendar
The FUHSD Board of Trustees utilizes a consent calendar for items that require the approval of the Board, but are of routine nature. They act upon these items in one vote. Any member may remove an item for additional questions. Board members receive their agendas and back up materials five days in advance of our meetings. They have the opportunity to ask questions, and to do research prior to our meeting. It is their intent to handle the routine items expeditiously so they have time to address more serious issues. 7.1 Approval of Minutes
7.1.1 March 10, 2021 7.2 Approval of Financial Accounts
7.2.1 Student Body Accounts 7.2.2 District Accounts
7.3 Approve Quarterly Report on Williams Uniform Complaints – First Quarter
2
7.4 E-Waste Items: 001604 – Dell Optiplex 3800 computer 001685 – HP all in one computer 002631 – HP Prodesk computer 001492 – Lenovo laptop computer 002623 – Elmo Document Camera 001900 – Lenovo laptop computer 002296 – HP Stream notebook computer 001688 – HP all in one computer 001689 – HP all in one computer 001687 – HP all in one computer 001560 – Lenovo laptop computer 001602 – Dell Optiplex 3800 computer 001601 – Dell Optiplex 3800 computer 001668 – Dell 7010 computer 001901 – Lenovo laptop computer 001591 – Lenovo laptop computer
8.0 Deferred Consent Items 9.0 Student Reports
9.1 FFA Report – Report by Erin Hansen – no report submitted 9.2 ASB Reports
9.2.1 Academy of the Redwoods – Report by Salma Awwad 9.2.2 East High School – no report submitted 9.2.3 Fortuna High School – Report by Jenna Lewis – no report submitted
10.0 Associations
10.1 Fortuna Union High School Teachers Association (FUHSTA) – Report by Inma Thompson
10.2 California School Employees Association (CSEA) – ERV Chapter #317 – Report by Shane Dishman
11.0 Local Control Accountability Plan & Expanded Learning Opportunities Grant Plan
12.0 Items for Report, Discussion and Possible Action 12.1 Report, Discussion and Possible Action to accept the 2019-2020 Annual Audit –
Report by Sarah Poust 12.2 Report, Discussion and Possible Action to Certify the Corrective Actions for the
2019-2020 Annual Findings and Recommendations – Report by Sarah Poust 12.3 Report, Discussion and Possible Action to approve the Superintendent to sign the
CDE Contract for Professional Development – Report by Glen Senestraro 12.4 Report, Discussion and Possible Action to award the bid for the FHS Gym
Heating Replacement Project to Dinsmore Construction – Report by Glen Senestraro
3
12.5 Report and Discussion on FHS Block Schedule for the 2021-2022 school year – Report by Clint Duey and Brooke Raven
12.6 Report, Discussion and Possible Action to approve Time & Effort Procedures – Report by Sarah Poust
12.7 Report, Discussion and Possible Action to approve the updated Procurement Procedures for the Child Nutrition Program/Federal Programs – Report by Sarah Poust
12.8 Report, Discussion and Possible Action to approve the planned procurement of COVID related upgrades to FUHSD’s technology network services and hardware as a “Pressing Need” purchase – Report by Sarah Poust
12.9 Report, Discussion and Possible Action to approve the sale of used Google Chromebooks – Report by Ali Hodges
12.10 Report, Discussion and Possible Action to approve the updated 2021-2022 school calendar for Academy of the Redwoods – Report by Ali Hodges
12.11 Report, Discussion and Possible Action to approve updated Board Policy 5030 – Report by Glen Senestraro
13.0 Superintendent’s Report
• CDPH/HCPH Guidance update • Graduation update • Status for 2021-22 school year • Auto Xpo and other outdoor events
14.0 Finance Report - Report by Sarah Poust 15.0 School Reports
15.1 Academy of the Redwoods – Report by Ali Hodges 15.2 East High School – Report by Jack Millsap III 15.3 Fortuna High School – Report by Clint Duey
15.3.1 Operations Report
16.0 CTE Report - Report by Sandra Dale
17.0 Technology Report – Report by Derek DenOuden
18.0 Cafeteria Report – Report by Gina Salmon 19.0 Board Reports 20.0 Agenda Items for Future Meetings – Discussion Item Agendas for future meetings will be prepared in accordance with Board Bylaws. 21.0 Dates of Future Regular Meetings
May 12, 2021 June 9, 2021 July 14, 2021
4
22.0 Adjournment
In compliance with the American with Disabilities Act, if you need special assistance to participate in this meeting, please contact the Superintendent’s Office at (707) 725-4462 or [email protected]. Notification by Friday noon preceding the meeting will enable the District to make reasonable arrangements to ensure accessibility to this meeting. Written materials distributed to the FUHSD Board of Trustees within 72 hours of the Board meeting are available for public inspection immediately upon distribution at the Superintendent’s Office 379 Twelfth Street, Fortuna, CA 95540. NOTICE: Any writing, not exempt from public disclosure under Government code Section 6253.5, 6256, 6254.3, 6254.7, 6254.15, 6254.16, or 6254.22, which is distributed to all or a majority of the members of the governing board by any person in connection with a matter subject to discussion or consideration at an open regular meeting of the board is available for public inspection at the Superintendent’s office.
5
Vision: To Provide an Environment of Opportunity that Encourages Excellence, Promotes Community, and Supports All Students to Maximize Their Potential.
Regular Governing Board Minutes Wednesday, March 10, 2021
4:30 PM Closed Session 6:00 PM Open Session
MEETING VIA ZOOM https://zoom.us/j/99077106468?pwd=VnZCc3hUL2I5c1RDNnBEK0IyMnQ4UT09
Phone: 669-900-6833 Meeting ID: 990 7710 6468
Passcode: 282592
1.0 Call to Order – 4:35 PM
2.0 Public Comment – Closed Session To the extent permitted by law and in accordance with Board Policy, members of the public may address the Board concerning any item on the closed session agenda. Please keep your comments concise, brief and limited to three (3) minutes. The Board shall limit the total time for public input on each item to twenty (20) minutes.
3.0 Closed Session 3.1 Regarding every item of business pursuant to Government Code §54957:
• Public Employee Discipline/Dismissal/Release
3.2 Regarding every item of business pursuant to Government Code §54957.6: • Conference with Labor Negotiators• Employee Organizations: FUHSTA/CTA and CSEA/ERV Chapter #317
3.3 Regarding every item of business pursuant to Government Code §54957
7.1.1
6
• Public Employee Performance Evaluation: District Superintendent
4.0 Open Session – 6:10 PM Pledge of Allegiance President – Seth McGrath Vice President – Jeana McClendon Clerk – Carla Diaz Board Members – Kendra Dwelley Guimaraes and Anita Gage 4.1 Report action in closed session, if any.
The meeting was called to order at 6:10 PM by Board President Seth McGrath. Board Members present: Carla Diaz, Jeana McClendon, Anita Gage and Kendra Dwelley Guimaraes.. District Staff Members present: District Superintendent – Glen Senestraro, District Secretary – Rebecca Wilkinson, Fortuna High Principal – Clint Duey, Alternative Ed Director – Jack Millsap, Chief Business Official – Sarah Poust and AR Program Director – Ali Hodges
5.0 Approval of Agenda Order The Board reserves the right to change the order in which agenda items are discussed and/or acted upon at this meeting. Subject to further action by the Board, the agenda for this meeting is to be approved as presented. Items may be added to this agenda for discussion or action only as permitted by the Brown Act. Board Member Gage motioned to approve the Agenda Order. Board Member Diaz seconded the motion. Vote was unanimous.
6.0 Public Comment To the extent permitted by law and in accordance with Board Policy, members of the public may address the Board concerning any item of interest within the subject matter jurisdiction of the Board. No discussion or action shall be taken on any item not appearing on the Agenda. Please keep your comments concise, brief and limited to three (3) minutes. The Board shall limit the total time for public input on each item to twenty (20) minutes.
7.0 Consent Calendar The FUHSD Board of Trustees utilizes a consent calendar for items that require the approval of the Board, but are of routine nature. They act upon these items in one vote. Any member may remove an item for additional questions. Board members receive their agendas and back up materials five days in advance of our meetings. They have the opportunity to ask questions, and to do research prior to our meeting. It is their intent to handle the routine items expeditiously so they have time to address more serious issues. 7.1 Approval of Minutes
7.1.1 February 8, 2021 Special Board Meeting 7.1.2 February 10, 2021 Regular Board Meeting 7.1.3 February 12, 2021 Special Board Meeting
7.2 Approval of Financial Accounts 7.2.1 Student Body Accounts 7.2.2 District Accounts
Board Member Gage motioned to approve the Consent Calendar. Board Member Dwelley Guimaraes seconded the motion. Vote was unanimous.
8.0 Deferred Consent Items
7
9.0 Student Reports 9.1 FFA Report – Report by Erin Hansen – no report submitted – verbal report by Mrs. Kleiner 9.2 ASB Reports
9.2.1 Academy of the Redwoods – Report by Salma Awwad – verbal report provided 9.2.2 East High School – no report submitted 9.2.3 Fortuna High School – Report by Jenna Lewis – no report submitted – verbal report
provided
10.0 Associations 10.1 Fortuna Union High School Teachers Association (FUHSTA) – Report by Inma Thompson –
verbal report by Mr. Marshall 10.2 California School Employees Association (CSEA) – ERV Chapter #317 – Report by Shane
Dishman – verbal report by Ms. Engman
11.0 Local Control Accountability Plan
12.0 Items for Report, Discussion and Possible Action
12.1 Consideration of and Possible Action on Resolution 2020-2021.06 Regarding Certificated Reduction in Force (1.6 F.T.E. – Layoff) – Report by Glen Senestraro Board Member McClendon motioned to approve Resolution 2020-2021.06 Regarding Certificated Reduction in Force (1.6 F.T.E. – Layoff). Board Member Diaz seconded the motion. Vote was unanimous.
12.2 Report, Discussion and Possible Action to change the April regular board meeting date from April 14, 2021 to April 21, 2021 – Report by Glen Senestraro Board Member Gage motioned to change the April regular board meeting date from April 14, 2021 to April 21, 2021. Board Member McClendon seconded the motion. Vote was unanimous.
12.3 Report, Discussion and Possible Action to approve the 2021-22 school calendars – Report by Clint Duey, Alison Hodges, Jack Millsap and Glen Senestraro Board Member McClendon motioned to approve the 2021-22 school calendars. Board Member Gage seconded the motion. Vote was unanimous.
12.4 Report, Discussion and Possible Action to direct FHS Athletic Director to sign agreement to become a Nike athletic school – Report by Mike Benbow, Clint Duey and Glen Senestraro Board Member McClendon motioned to direct FHS Athletic Director to sign agreement to become a Nike athletic school. Board Member Diaz seconded the motion. Vote was unanimous.
12.5 Report, Discussion and Possible Action to certify courses for a course-based independent study during the 2020/2021 school year. – Report by Ali Hodges Board Member Gage motioned to certify courses for a course-based independent study during the 2020/2021 school year. Board Member Dwelley Guimaraes seconded the motion. Vote was unanimous.
12.6 Report, Discussion and Possible Action to select an auditor – Report by Sarah Poust Board Member McClendon motioned to select an auditor. Board Member Gage seconded the motion. Vote was unanimous.
12.7 Report, Discussion and Possible Action to Certify the 2020-2021 Second Interim Report – Report by Sarah Poust Board Member McClendon motioned to Certify the 2020-2021 Second Interim Report. Board Member Gage seconded the motion. Vote was unanimous.
8
13.0 Superintendent’s Report – Superintendent Senestraro updated the Board on status of staff receiving vaccines.
14.0 Finance Report - Report by Sarah Poust – verbal report provided
15.0 School Reports 15.1 Academy of the Redwoods – Report by Ali Hodges – verbal report provided 15.2 East High School – Report by Jack Millsap III – verbal report provided 15.3 Fortuna High School – Report by Clint Duey – verbal report provided
15.3.1 Operations Report
16.0 CTE Report - Report by Sandra Dale – no report submitted
17.0 Technology Report – Report by Derek DenOuden – no report submitted
18.0 Cafeteria Report – Report by Gina Salmon – no report submitted
19.0 Board Reports – Board Member Dwelley Guimaraes commented that she’d like the district to create an equity statement.
20.0 Agenda Items for Future Meetings – Discussion Item Agendas for future meetings will be prepared in accordance with Board Bylaws.
21.0 Dates of Future Regular Meetings April 14, 2021 – may change – Changed to April 21, 2021 May 12, 2021 June 9, 2021
22.0 Adjournment – 8:15 PM
In compliance with the American with Disabilities Act, if you need special assistance to participate in this meeting, please contact the Superintendent’s Office at (707) 725-4462 or [email protected]. Notification by Friday noon preceding the meeting will enable the District to make reasonable arrangements to ensure accessibility to this meeting.
Written materials distributed to the FUHSD Board of Trustees within 72 hours of the Board meeting are available for public inspection immediately upon distribution at the Superintendent’s Office 379 Twelfth Street, Fortuna, CA 95540.
NOTICE: Any writing, not exempt from public disclosure under Government code Section 6253.5, 6256, 6254.3, 6254.7, 6254.15, 6254.16, or 6254.22, which is distributed to all or a majority of the members of the governing board by any person in connection with a matter subject to discussion or consideration at an open regular meeting of the board is available for public inspection at the Superintendent’s office.
9
7.2.1
10
11
12
13
14
7.2.2
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
7.3
31
EventsAR teachers are now hosting a Writing Lab along with a Math Support to givestudents an opportunity to get extra help after classes.Planned Parenthood began presentations for sexual health in FoundationsClasses from April 5th-9th.
The College STEM Student Panel was on Saturday, April 17, 10-11:00am. It allowsstudents to have the chance to talk to current STEM students at variousuniversities and get a better understanding of the different STEM majors.
There was an AR Community Meeting on Friday, April 16th where we had aspecial schedule in order to accommodate an all-school community meetingwithin our regular school day. We had two guest presenters along with a coupleof AR Club presentations.
Minority Priority Club hosted a Multicultural Virtual Food Festival on April 16thafter the community meeting. The festival had games and a food competition,where you create a dish and tell everyone about the history. The categories are:Most Appetizing Meal/Appetizer/Dessert, Most Time Consuming Dish, MostColorful Dish.
9.2.1
32
Loca
l Con
trol
Acc
ount
abili
ty P
lan
The
inst
ruct
ions
for c
ompl
etin
g th
e Lo
cal C
ontr
ol a
nd A
ccou
ntab
ility
Pla
n (L
CA
P) fo
llow
the
tem
plat
e.
Loca
l Edu
catio
nal A
genc
y (L
EA) N
ame
Con
tact
Nam
e an
d Ti
tle
Emai
l and
Pho
ne
Fortu
na U
nion
Hig
h Sc
hool
Dis
trict
G
len
Sene
stra
ro
Supe
rinte
nden
t di
stric
t@fu
hsdi
stric
t.net
(7
07) 7
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462
Plan
Sum
mar
y [2
021-
22]
Gen
eral
Info
rmat
ion
A de
scrip
tion
of th
e LE
A, it
s sc
hool
s, a
nd it
s st
uden
ts.
The
Fortu
na U
nion
Hig
h Sc
hool
Dis
trict
(FU
HSD
) is
an in
tegr
al p
art o
f the
Eel
Riv
er V
alle
y co
mm
unity
and
it s
erve
s a
dive
rse
regi
on a
nd
popu
latio
n. F
UH
SD e
ncom
pass
es a
2,5
00 s
quar
e m
ile ra
nge
from
the
north
ern
tip o
f the
sou
th je
tty o
f Hum
bold
t Bay
, eas
t alo
ng H
ighw
ay 3
6 to
the
mou
ntai
nous
ridg
es, w
hich
div
ide
the
Van
Duz
en a
nd M
ad R
iver
wat
ersh
eds
near
Rut
h La
ke, a
nd s
outh
alo
ng th
e Av
enue
of t
he
Gia
nts
to th
e to
wn
of R
edcr
est.
Appr
oxim
atel
y si
xty-
five
perc
ent (
65%
) of t
he D
istri
ct’s
stu
dent
s liv
e ov
er a
mile
from
our
sch
ool s
ites.
The
mak
eup
of c
omm
uniti
es w
ithin
our
dis
trict
var
ies
wid
ely
in a
ge, i
ncom
e, e
duca
tion
leve
l and
rate
of g
row
th. T
he c
ity o
f For
tuna
and
its
surro
undi
ng a
reas
hav
e se
en a
n in
crea
se o
f man
y ne
w h
ousi
ng a
nd c
omm
erci
al d
evel
opm
ents
. Acc
ordi
ng to
the
2018
Ann
ual E
stim
ates
of
the
U.S
. Cen
sus
Bure
au, t
he p
opul
atio
n of
For
tuna
has
incr
ease
d 3.
7% fr
om 2
014
- 201
8. T
he d
evel
opm
ent o
f one
reta
il m
all h
as b
een
com
plet
ed a
nd a
com
mer
cial
zon
e is
cur
rent
ly u
nder
con
stru
ctio
n. T
he c
ity o
f Rio
Del
l has
bee
n us
ing
fund
s fro
m a
Com
mun
ity D
evel
opm
ent
Bloc
k G
rant
to fu
nd th
e G
atew
ay Im
prov
emen
t Pro
ject
, a m
ajor
pro
ject
for i
ts n
orth
ern
gate
way
, and
con
tinue
s to
impl
emen
t a d
ownt
own
revi
taliz
atio
n pr
ogra
m a
s w
ell.
The
Fore
st P
rodu
cts
indu
stry
con
tinue
s to
be
plag
ued
with
unc
erta
intie
s. T
he re
stric
tions
pla
ced
on lo
ggin
g ha
ve a
lso
redu
ced
num
erou
s ot
her t
imbe
r rel
ated
jobs
. The
une
mpl
oym
ent r
ate
in th
e ci
ty o
f For
tuna
was
6.9
% in
Jan
uary
202
1, a
ccor
ding
to la
borm
arke
tinfo
.edd
.ca.
gov.
Th
e Em
ploy
men
t Dev
elop
men
t Dep
artm
ent p
roje
cts
that
thes
e ra
tes
may
incr
ease
as
jobs
shi
ft fro
m ti
mbe
r and
agr
icul
ture
to th
ose
in re
tail,
he
alth
ser
vice
s, a
nd h
ospi
talit
y. T
he n
umbe
r of s
tude
nts
rece
ivin
g as
sist
ance
is h
igh:
50.
62%
are
cla
ssifi
ed a
s un
dupl
icat
ed.
11.0
33
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
2 o
f 63
The
City
of F
ortu
na is
hom
e to
two
scho
ol d
istri
cts:
FU
HSD
and
For
tuna
Ele
men
tary
Sch
ool D
istri
ct (F
ESD
). FE
SD is
com
pris
ed o
f tw
o K
– 4
scho
ols,
two
5 –
8 sc
hool
s an
d a
char
ter s
choo
l. Th
e ch
arte
r sch
ool,
Red
woo
d Pr
epar
ator
y C
harte
r Sch
ool,
prov
ides
a K
– 8
set
ting.
In
addi
tion,
FU
HSD
has
six
oth
er K
– 8
feed
er s
choo
l dis
trict
s. T
hey
are
Brid
gevi
lle S
choo
l Dis
trict
(loc
ated
thirt
y m
iles
to th
e ea
st),
Cud
deba
ck
Uni
on S
choo
l Dis
trict
(ten
mile
s to
the
sout
heas
t), H
ydes
ville
Sch
ool D
istri
ct (s
ix a
nd a
hal
f mile
s to
the
sout
heas
t), L
olet
a U
nion
Sch
ool
Dis
trict
(sev
en m
iles
to th
e no
rth),
Rio
Del
l Sch
ool D
istri
ct (l
ocat
ed e
ight
mile
s to
the
sout
h) a
nd S
cotia
Uni
on S
choo
l Dis
trict
(loc
ated
ten
mile
s to
the
sout
h).
The
Fortu
na U
nion
Hig
h Sc
hool
Dis
trict
is c
ompr
ised
of t
hree
hig
h sc
hool
s, s
ervi
ng s
tude
nts
in th
e ni
nth
thro
ugh
twel
fth g
rade
s. O
f FU
HSD
’s,
appr
oxim
atel
y 11
00 s
tude
nts,
25.
76%
are
His
pani
c or
Lat
ino
of A
ny R
ace,
4.0
3% a
re A
mer
ican
Indi
an o
r Ala
ska
Nat
ive,
1.6
5% a
re A
sian
, 0.
46%
are
Afri
can
Amer
ican
or P
acifi
c Is
land
er o
r Filip
ino,
60.
59%
are
whi
te, a
nd 7
.15%
are
two
or m
ore
race
s. 5
1.32
% o
f FU
HSD
stu
dent
s ar
e lo
w-in
com
e (re
ceiv
e fre
e or
redu
ced
lunc
h) a
nd a
ll th
ree
FUH
SD s
choo
l site
s ha
ve a
low
-inco
me
popu
latio
n ab
ove
40%
. For
tuna
Hig
h Sc
hool
(app
roxi
mat
ely
850
stud
ents
) is
a tra
ditio
nal c
ompr
ehen
sive
hig
h sc
hool
. Eas
t Hig
h Sc
hool
(app
roxi
mat
ely
70 s
tude
nts)
is a
co
ntin
uatio
n hi
gh s
choo
l, pr
imar
ily s
ervi
ng s
tude
nts
in g
rade
s 11
and
12.
Aca
dem
y of
the
Red
woo
ds (a
ppro
xim
atel
y 20
0 st
uden
ts) i
s an
ear
ly
colle
ge h
igh
scho
ol, l
ocat
ed o
n th
e C
olle
ge o
f the
Red
woo
ds c
ampu
s.
In d
evel
opin
g an
d an
alyz
ing
the
FUH
SD L
ocal
Con
trol A
ccou
ntab
ility
Plan
(LC
AP) i
t is
impo
rtant
to in
clud
e al
l dis
trict
sta
keho
lder
s. O
ur
Dis
trict
Adv
isor
y C
omm
ittee
(DAC
) inc
lude
s pa
rent
s, s
tude
nts,
and
sta
ff fro
m a
ll th
ree
scho
ol s
ites.
The
com
mitt
ee a
lso
incl
udes
a F
UH
SD
Boar
d m
embe
r and
sch
ool a
dmin
istra
tors
. Inp
ut is
gat
here
d fro
m a
ll un
dupl
icat
ed c
ount
stu
dent
gro
ups
(low
inco
me
pupi
ls, E
nglis
h le
arne
rs,
fost
er y
outh
, re-
desi
gnat
ed fl
uent
Eng
lish
prof
icie
nt, a
nd s
tude
nts
with
low
ach
ieve
men
t sco
res)
. In
addi
tion
to th
e D
istri
ct A
dvis
ory
Com
mitt
ee, s
take
hold
er in
put i
t sou
ght t
hrou
gh th
e us
e of
the
Cal
iforn
ia H
ealth
y Ki
ds s
urve
y an
d a
varie
ty o
f LC
AP in
put m
eetin
gs. S
epar
ate
LCAP
inpu
t mee
tings
targ
et g
roup
s du
ring
thei
r reg
ular
ly s
ched
uled
mee
ting
times
. The
se m
eetin
gs s
eek
inpu
t fro
m th
e D
istri
ct E
nglis
h Le
arne
r Adv
isor
y C
omm
ittee
(DEL
AC g
roup
), St
uden
ts w
ith U
niqu
e N
eeds
(SU
N) i
nput
gro
up, c
ertif
icat
ed s
taff,
cla
ssifi
ed s
taff,
and
ad
min
istra
tors
.
As a
hig
h sc
hool
dis
trict
, the
mid
dle
scho
ol d
ropo
ut ra
te is
not
an
appl
icab
le m
etric
. Add
ition
ally
, the
Ann
ual P
erfo
rman
ce In
dex
(API
) has
be
en d
isco
ntin
ued
sinc
e 20
13.
Ref
lect
ions
: Suc
cess
es
A de
scrip
tion
of s
ucce
sses
and
/or p
rogr
ess
base
d on
a re
view
of t
he C
alifo
rnia
Sch
ool D
ashb
oard
(Das
hboa
rd) a
nd lo
cal d
ata.
FUH
SD c
ontin
ues
to e
xcee
d th
e co
unty
and
sta
te g
radu
atio
n ra
tes.
Mos
t of t
he D
ashb
oard
dat
a is
sho
win
g im
prov
emen
t: E
LA in
crea
sed
by
18.1
poi
nts,
Mat
hem
atic
s in
crea
sed
by 4
.8 p
oint
s, C
olle
ge/C
aree
r Rea
dine
ss in
crea
sed
by 1
4.2%
, and
the
susp
ensi
on ra
te d
ecre
ased
by
3.3%
. Th
e nu
mbe
r of c
olle
ge u
nits
stu
dent
s at
Aca
dem
y of
the
Red
woo
ds c
ompl
ete
rem
ain
high
. The
Eng
lish
Lang
uage
Dev
elop
men
t cl
asse
s of
fere
d at
For
tuna
Hig
h ha
ve p
rove
n su
cces
sful
. The
se c
lass
es, a
long
with
the
bilin
gual
cou
nsel
ing
and
bilin
gual
aid
sup
port,
hav
e lik
ely
resu
lted
in th
e ve
ry h
igh
grad
uatio
n ra
te fo
r bot
h En
glis
h Le
arne
rs a
nd H
ispa
nic
stud
ent p
opul
atio
n in
gen
eral
.
34
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
3 o
f 63
Ref
lect
ions
: Ide
ntifi
ed N
eed
A de
scrip
tion
of a
ny a
reas
that
nee
d si
gnifi
cant
impr
ovem
ent b
ased
on
a re
view
of D
ashb
oard
and
loca
l dat
a, in
clud
ing
any
area
s of
low
pe
rform
ance
and
sig
nific
ant p
erfo
rman
ce g
aps
amon
g st
uden
t gro
ups
on D
ashb
oard
indi
cato
rs, a
nd a
ny s
teps
take
n to
add
ress
thos
e ar
eas.
The
LCFF
Eva
luat
ion
Rub
rics
iden
tify
susp
ensi
on ra
te a
s an
are
a of
con
cern
. The
Dis
trict
real
ized
a s
light
sus
pens
ion
rate
dec
line
yet i
t re
mai
ns h
igh
for t
he g
ener
al s
tude
nt p
opul
atio
n an
d al
l stu
dent
sub
grou
ps. T
he d
istri
ct c
ontin
ues
to e
mpl
oy th
e tw
o st
uden
t sup
port
coun
selo
rs in
an
effo
rt to
mee
t the
soc
ial/e
mot
iona
l nee
ds o
f stu
dent
s di
stric
t-wid
e. T
he s
uppo
rt co
unse
lors
regu
larly
mee
t with
stu
dent
s up
on re
turn
from
sus
pens
ion
in a
n ef
fort
to re
duce
reci
divi
sm. A
s th
e D
istri
ct's
sus
pens
ion
rate
con
tinue
s to
be
an a
rea
of c
once
rn, t
wo
new
ac
tions
wer
e ad
ded
in 2
017/
18 u
nder
Goa
l 2 in
ord
er to
impr
ove
supp
ort f
or D
istri
ct s
tude
nts.
The
Cal
iforn
ia D
ashb
oard
sho
ws
that
the
dist
rict g
radu
atio
n ra
te d
ropp
ed s
igni
fican
tly. I
n ac
tual
ity, t
he g
radu
atio
n is
muc
h hi
gher
than
repo
rted
due
to a
cle
rical
erro
r. Ea
st H
igh
is in
C
SI d
ue to
a lo
w g
radu
atio
n ra
te. A
pla
n to
incr
ease
the
grad
uatio
n ra
te is
bei
ng d
evel
oped
and
a n
ew a
ctio
n (G
1. A
9) w
as a
dded
to a
ddre
ss
the
CSI
fund
s an
d pl
an. T
he D
istri
ct c
ontin
ues
to fo
cus
on in
crea
sing
the
the
num
ber o
f stu
dent
s w
ho a
re c
olle
ge a
nd c
aree
r rea
dy,
incr
easi
ng th
e nu
mbe
r of s
tude
nts
com
plet
ing
a C
TE p
athw
ay, i
ncre
asin
g pa
rent
eng
agem
ent,
and
impr
ovin
g sc
hool
to h
ome
com
mun
icat
ion.
The
dis
trict
als
o co
ntin
ues
to fo
cus
on p
rovi
ding
app
ropr
iate
pro
fess
iona
l dev
elop
men
t and
attr
actin
g an
d re
tain
ing
high
qu
ality
teac
hers
.
Fortu
na H
igh
cont
inue
s to
col
labo
rate
with
Col
lege
of t
he R
edw
oods
in o
rder
to in
crea
se d
ual e
nrol
lmen
t opp
ortu
nitie
s fo
r stu
dent
s. T
he
inte
nt o
f the
For
tuna
Hig
h ze
ro p
erio
d m
ath
inte
rven
tion
is to
impr
ove
mat
h pr
epar
edne
ss. D
ata
will
be c
olle
cted
(CAA
SPP
data
201
9 an
d fin
al g
rade
s 20
19) s
o th
at th
e m
ath
inte
rven
tion
effe
ctiv
enes
s ca
n be
ade
quat
ely
anal
yzed
. The
Dis
trict
con
tinue
s to
nee
d a
mor
e co
mpr
ehen
sive
par
ent e
mai
l lis
t in
orde
r to
faci
litat
e im
prov
ed c
omm
unic
atio
ns w
ith p
aren
ts/g
uard
ians
. The
Dis
trict
con
tinue
s to
sup
port
prof
essi
onal
dev
elop
men
t for
teac
hers
and
rece
nt ra
ises
for c
lass
ified
and
cer
tific
ated
em
ploy
ees
shou
ld h
elp
with
the
recr
uitm
ent a
nd
rete
ntio
n of
hig
h qu
ality
edu
catio
n pr
ofes
sion
als.
LCA
P H
ighl
ight
s A
brie
f ove
rvie
w o
f the
LC
AP, i
nclu
ding
any
key
feat
ures
that
sho
uld
be e
mph
asiz
ed.
This
yea
r’s L
CAP
repr
esen
ts th
e D
istri
ct's
con
tinue
d de
sire
to m
eet s
choo
l and
com
mun
ity n
eeds
thro
ugh
thre
e go
als.
Col
lect
ivel
y, th
e th
ree
goal
s ad
dres
s th
e ei
ght s
tate
prio
ritie
s an
d ha
ve b
een
deve
lope
d/co
ntin
ued
base
d on
com
mun
ity in
put.
Goa
l 1 fo
cuse
s on
aca
dem
ic
achi
evem
ent a
nd g
radu
atin
g st
uden
ts c
olle
ge a
nd c
aree
r rea
dy. G
oal 2
focu
ses
on th
e st
uden
t-lea
rnin
g en
viro
nmen
t and
spe
cific
ally
id
entif
ies
the
incl
usio
n fa
milie
s an
d co
mm
unity
par
tner
s as
allie
s in
our
effo
rts to
enh
ance
stu
dent
lear
ning
. Goa
l 3 fo
cuse
s on
pro
vidi
ng
stud
ents
acc
ess
to h
igh
qual
ity in
stru
ctio
n. A
lthou
gh F
UH
SD g
oals
are
unc
hang
ed, s
ome
of th
e as
soci
ated
act
ions
/ser
vice
s ha
ve b
een
mod
ified
and
som
e of
the
goal
s in
clud
e ne
w a
ctio
ns/s
ervi
ces.
Goa
l 1 A
ctio
n 9
is n
ew a
nd fo
cuse
s on
impr
ovin
g th
e gr
adua
tion
rate
for E
ast
Hig
h Sc
hool
. The
Dis
trict
con
tinue
s to
focu
s on
Goa
l 2. T
he C
ente
r for
Alte
rnat
ive
Lear
ning
(Goa
l 2 A
ctio
n 12
) pro
gram
will
be in
its
third
ye
ar. P
rogr
am e
ffect
iven
ess
cont
inue
s to
be
mon
itore
d. T
he d
istri
ct c
ontin
ues
to p
rovi
de b
ilingu
al s
ervi
ces
(Goa
l 2, A
ctio
n 6)
to o
ur s
tude
nts
incl
udin
g a
bilin
gual
cou
nsel
or (G
oal 2
, Act
ion
1). A
dditi
onal
ly, s
tude
nt s
uppo
rt co
unse
lors
(Goa
l 2, A
ctio
n 3)
and
aca
dem
ic c
ouns
elor
s (G
oal
2, A
ctio
n 10
) are
ava
ilabl
e to
eve
ryon
e of
our
stu
dent
s st
uden
ts a
t all
thre
e sc
hool
s. T
he F
UH
SD L
CAP
is d
esig
ned
to m
eet t
he n
eeds
of a
ll st
uden
ts a
nd, i
n pa
rticu
lar,
the
undu
plic
ated
stu
dent
pop
ulat
ion.
The
pla
n pr
esen
ts o
ur D
istri
ct’s
vis
ion
alon
g w
ith a
ctio
ns a
nd s
ervi
ces
for a
ll st
uden
ts, i
nclu
ding
the
undu
plic
ated
stu
dent
pop
ulat
ion.
35
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
4 o
f 63
Com
preh
ensi
ve S
uppo
rt a
nd Im
prov
emen
t An
LEA
with
a s
choo
l or s
choo
ls e
ligib
le fo
r com
preh
ensi
ve s
uppo
rt an
d im
prov
emen
t mus
t res
pond
to th
e fo
llow
ing
prom
pts.
Sc
hool
s Id
entif
ied
A lis
t of t
he s
choo
ls in
the
LEA
that
are
elig
ible
for c
ompr
ehen
sive
sup
port
and
impr
ovem
ent.
East
(Con
tinua
tion)
Hig
h Sc
hool
Su
ppor
t for
Iden
tifie
d Sc
hool
s A
desc
riptio
n of
how
the
LEA
has
or w
ill su
ppor
t its
elig
ible
sch
ools
in d
evel
opin
g co
mpr
ehen
sive
sup
port
and
impr
ovem
ent p
lans
. Ea
st H
igh
will
cond
uct a
full
scho
ol c
limat
e st
udy
in th
e sp
ring
of 2
021.
Eas
t Hig
h w
ill us
e th
e re
sults
from
the
clim
ate
stud
y to
dev
elop
a p
lan
that
will
incr
ease
atte
ndan
ce a
nd th
e gr
adua
tion
rate
; pro
vide
add
ition
al a
cade
mic
sup
port
staf
f for
stu
dent
s; p
rovi
de a
dditi
onal
sup
ports
to
bi-li
ngua
l stu
dent
s; a
nd in
crea
se th
e te
chno
logy
stu
dent
-to-d
evic
e ra
tio u
p to
or e
xcee
d th
e di
stric
t rat
io.
M
onito
ring
and
Eval
uatin
g Ef
fect
iven
ess
A de
scrip
tion
of h
ow th
e LE
A w
ill m
onito
r and
eva
luat
e th
e pl
an to
sup
port
stud
ent a
nd s
choo
l im
prov
emen
t. Ea
st H
igh
will
eval
uate
the
effe
ctiv
enes
s of
the
plan
bas
ed o
n:
1. M
onth
ly m
onito
ring
of s
tude
nt c
redi
t com
plet
ion
tow
ards
gra
duat
ion
2. T
he im
prov
ed g
radu
atio
n pe
rcen
tage
for t
he 2
021-
2022
sch
ool y
ear.
36
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
5 o
f 63
Stak
ehol
der E
ngag
emen
t A
sum
mar
y of
the
stak
ehol
der p
roce
ss a
nd h
ow th
e st
akeh
olde
r eng
agem
ent w
as c
onsi
dere
d be
fore
fina
lizin
g th
e LC
AP.
In d
evel
opin
g an
d an
alyz
ing
the
Fortu
na U
nion
Hig
h Sc
hool
Dis
trict
(FU
HSD
) Loc
al C
ontro
l Acc
ount
abilit
y Pl
an (L
CAP
) it i
s im
porta
nt to
in
clud
e al
l dis
trict
sta
keho
lder
s. O
ur D
istri
ct A
dvis
ory
Com
mitt
ee (D
AC) i
nclu
des
pare
nts,
stu
dent
s, a
nd s
taff
from
all
thre
e sc
hool
site
s. S
taff
atte
ndin
g th
e D
AC in
clud
es re
pres
enta
tives
from
bot
h th
e cl
assi
fied
and
certi
ficat
ed b
arga
inin
g un
its. T
he c
omm
ittee
als
o in
clud
es tw
o FU
HSD
Boa
rd m
embe
rs a
nd s
choo
l adm
inis
trato
rs. I
nput
is g
athe
red
from
all
undu
plic
ated
cou
nt s
tude
nt g
roup
s (lo
w in
com
e pu
pils
, Eng
lish
lear
ners
, fos
ter y
outh
, re-
desi
gnat
ed fl
uent
Eng
lish
prof
icie
nt, a
nd s
tude
nts
with
low
ach
ieve
men
t sco
res)
. In
addi
tion
to th
e D
istri
ct A
dvis
ory
Com
mitt
ee, s
take
hold
er in
put i
s so
ught
thro
ugh
the
use
of th
e C
alifo
rnia
Hea
lthy
Kids
sur
vey
and
a va
riety
of L
CAP
inpu
t mee
tings
. Sep
arat
e LC
AP in
put m
eetin
gs ta
rget
gro
ups
durin
g th
eir r
egul
arly
sch
edul
ed m
eetin
g tim
es. T
hese
mee
tings
see
k in
put f
rom
the
Dis
trict
Eng
lish
Lear
ner A
dvis
ory
Com
mitt
ee (D
ELAC
gro
up),
Stud
ents
with
Uni
que
Nee
ds (S
UN
) inp
ut g
roup
, CTE
dis
trict
adv
isor
y gr
oup,
sch
ool s
ite
coun
cils
, cer
tific
ated
sta
ff, c
lass
ified
sta
ff, a
nd a
dmin
istra
tors
. Th
e D
AC h
eld
num
erou
s m
eetin
gs th
roug
hout
the
year
.
A su
mm
ary
of th
e fe
edba
ck p
rovi
ded
by s
peci
fic s
take
hold
er g
roup
s.
A
desc
riptio
n of
the
aspe
cts
of th
e LC
AP th
at w
ere
influ
ence
d by
spe
cific
sta
keho
lder
inpu
t.
37
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
6 o
f 63
Goa
ls a
nd A
ctio
ns
Goa
l
Goa
l #
Des
crip
tion
1 Al
l stu
dent
s w
ill de
mon
stra
te h
igh
acad
emic
ach
ieve
men
t and
gra
duat
e co
llege
and
car
eer r
eady
.
An e
xpla
natio
n of
why
the
LEA
has
deve
lope
d th
is g
oal.
The
Fortu
na U
nion
Hig
h Sc
hool
Dis
trict
des
ires
to in
crea
se th
e nu
mbe
r of s
tude
nts
grad
uatin
g co
llege
and
car
eer r
eady
, con
tinue
to in
crea
se
the
num
ber o
f stu
dent
s co
mpl
etin
g a
CTE
pat
hway
, con
tinue
to d
ecre
ase
the
perc
enta
ge o
f FH
S ni
nth
grad
ers
rece
ivin
g fa
iling
grad
es, a
nd
incr
easi
ng th
e nu
mbe
r of r
ecla
ssifi
ed E
L st
uden
ts.
M
easu
ring
and
Rep
ortin
g R
esul
ts
Met
ric
Base
line
Year
1 O
utco
me
Year
2 O
utco
me
Year
3 O
utco
me
Des
ired
Out
com
e fo
r 20
23–2
4 Pe
rcen
t of g
radu
ates
co
mpl
etin
g A-
G
elig
ibilit
y (P
4)
CTE
: Num
ber o
f st
uden
ts c
ompl
etin
g a
CTE
pat
hway
(P8)
35
40
Aver
age
num
ber o
f co
llege
uni
ts e
arne
d pe
r AR
gra
duat
e (P
8)
38.1
38
Bilit
erac
y: N
umbe
r of
stud
ents
rece
ivin
g th
e St
ate
Seal
of
Bilit
erac
y (P
8)
16
20
ELD
: Per
cent
age
of
EL s
tude
nts
recl
assi
fied
(P4)
11%
20%
Perc
ent o
f FH
S ni
nth
grad
e st
uden
ts w
ith
one
or m
ore
F's
(P4)
14%
12%
38
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
7 o
f 63
Met
ric
Base
line
Year
1 O
utco
me
Year
2 O
utco
me
Year
3 O
utco
me
Des
ired
Out
com
e fo
r 20
23–2
4 Pe
rcen
t of s
tude
nts
colle
ge a
nd c
aree
r re
ady:
So
cioe
cono
mic
ally
D
isad
vant
aged
(P
4,10
)
33.5
%
40
%
Perc
ent o
f stu
dent
s co
llege
and
car
eer
read
y: H
ispa
nic
(P4,
8)
31%
40%
Perc
ent o
f stu
dent
s co
llege
and
car
eer
read
y: H
omel
ess
(P4,
8)
44%
50%
Perc
ent o
f FH
S st
uden
ts g
radu
atin
g co
llege
and
car
eer
read
y (P
4,8)
48%
50%
Act
ions
Ac
tion
# Ti
tle
Des
crip
tion
Tota
l Fun
ds
Con
tribu
ting
1
$0.0
0
2
$0.0
0
3
$0.0
0
4
$0.0
0
5
$0
.00
39
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
8 o
f 63
Actio
n #
Title
D
escr
iptio
n To
tal F
unds
C
ontri
butin
g
6
$0.0
0
7
$0.0
0
8
$0.0
0
9
$0.0
0
10
$0.0
0
11
$0.0
0
12
$0.0
0
13
$0.0
0
14
$0.0
0
15
$0.0
0
16
$0.0
0
40
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
9 o
f 63
Actio
n #
Title
D
escr
iptio
n To
tal F
unds
C
ontri
butin
g 17
$0.0
0
18
$0.0
0
19
$0.0
0
20
$0.0
0
21
$0.0
0
22
$0.0
0
23
$0.0
0
24
$0.0
0
25
$0.0
0
26
$0.0
0
27
$0.0
0
28
$0.0
0
41
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
10
of 6
3
Actio
n #
Title
D
escr
iptio
n To
tal F
unds
C
ontri
butin
g 29
$0.0
0
30
$0.0
0
31
$0.0
0
32
$0.0
0
33
$0.0
0
34
$0.0
0
35
$0.0
0
36
$0.0
0
37
$0.0
0
38
$0.0
0
39
$0.0
0
40
$0.0
0
42
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
11
of 6
3
Actio
n #
Title
D
escr
iptio
n To
tal F
unds
C
ontri
butin
g 41
$0.0
0
42
$0.0
0
43
$0.0
0
44
$0.0
0
45
$0.0
0
46
$0.0
0
47
$0.0
0
48
$0.0
0
49
$0.0
0
50
$0.0
0
Goa
l Ana
lysi
s [2
021-
22]
An a
naly
sis
of h
ow th
is g
oal w
as c
arrie
d ou
t in
the
prev
ious
yea
r. A
desc
riptio
n of
any
sub
stan
tive
diffe
renc
es in
pla
nned
act
ions
and
act
ual i
mpl
emen
tatio
n of
thes
e ac
tions
. An
alys
is o
f the
202
1-22
goa
ls w
ill oc
cur d
urin
g th
e 20
22-2
3 up
date
cyc
le.
43
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
12
of 6
3
An e
xpla
natio
n of
mat
eria
l diff
eren
ces
betw
een
Budg
eted
Exp
endi
ture
s an
d Es
timat
ed A
ctua
l Exp
endi
ture
s.
Anal
ysis
of t
he 2
021-
22 g
oals
will
occu
r dur
ing
the
2022
-23
upda
te c
ycle
.
An e
xpla
natio
n of
how
effe
ctiv
e th
e sp
ecifi
c ac
tions
wer
e in
mak
ing
prog
ress
tow
ard
the
goal
. An
alys
is o
f the
202
1-22
goa
ls w
ill oc
cur d
urin
g th
e 20
22-2
3 up
date
cyc
le.
A
desc
riptio
n of
any
cha
nges
mad
e to
the
plan
ned
goal
, met
rics,
des
ired
outc
omes
, or a
ctio
ns fo
r the
com
ing
year
that
resu
lted
from
re
flect
ions
on
prio
r pra
ctic
e.
Anal
ysis
of t
he 2
021-
22 g
oals
will
occu
r dur
ing
the
2022
-23
upda
te c
ycle
.
A re
port
of t
he E
stim
ated
Act
ual E
xpen
ditu
res
for l
ast y
ear’s
act
ions
may
be
foun
d in
the
Ann
ual U
pdat
e Ex
pend
iture
s Ta
ble.
44
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
13
of 6
3
Goa
ls a
nd A
ctio
ns
Goa
l
Goa
l #
Des
crip
tion
2 Al
l stu
dent
s w
ill ha
ve a
cces
s to
a s
afe,
sup
porti
ve, a
nd e
ngag
ing
lear
ning
env
ironm
ent w
ith fa
milie
s ha
ving
an
oppo
rtuni
ty
to e
ngag
e in
stu
dent
lear
ning
and
com
mun
ity p
artn
ers
supp
ortin
g co
llege
and
car
eer r
eadi
ness
.
An e
xpla
natio
n of
why
the
LEA
has
deve
lope
d th
is g
oal.
The
Fortu
na U
nion
Hig
h Sc
hool
Dis
trict
des
ires
to in
crea
se p
aren
t eng
agem
ent a
nd in
volv
emen
t, co
ntin
ue to
dec
reas
e su
spen
sion
rate
, co
ntin
ue to
dec
reas
e su
spen
sion
rate
for s
tude
nts
with
dis
abilit
ies,
impr
ove
scho
ol to
hom
e co
mm
unic
atio
n, c
ontin
ue to
incr
ease
the
num
ber
of s
tude
nts
enro
lled
in C
TE c
ours
es, m
aint
ain
safe
faci
litie
s an
d re
liabl
e tra
nspo
rtatio
n se
rvic
es fo
r stu
dent
s an
d st
aff,
cont
inue
to p
rovi
de
beha
vior
al c
ouns
elin
g se
rvic
es, m
aint
ain
an h
ighl
y su
cces
sful
SAR
B, a
nd c
ontin
ue to
hav
e FU
HSD
stu
dent
s fe
el c
onne
cted
and
saf
e at
sc
hool
.
Mea
surin
g an
d R
epor
ting
Res
ults
Met
ric
Base
line
Year
1 O
utco
me
Year
2 O
utco
me
Year
3 O
utco
me
Des
ired
Out
com
e fo
r 20
23–2
4 D
istri
ct F
acilit
ies
(FIT
) (P
1)
Goo
d
Goo
d
Dis
trict
gra
duat
ion
rate
as
show
n on
CA
Das
hboa
rd (P
5)
90.7
%
92
%
Dis
trict
Sus
pens
ion
Rat
e (P
6)
12.9
%
10
%
Dis
trict
sus
pens
ion
rate
for s
tude
nts
with
di
sabi
litie
s (P
6)
23.7
%
10
%
Chr
onic
Abs
ente
eism
R
ate
(P5)
21
.1%
15%
Dire
ct p
artic
ipan
ts in
th
e LC
AP
deve
lopm
ent p
roce
ss
(P3)
41
50
45
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
14
of 6
3
Met
ric
Base
line
Year
1 O
utco
me
Year
2 O
utco
me
Year
3 O
utco
me
Des
ired
Out
com
e fo
r 20
23–2
4 Pe
rcen
t of F
HS
stud
ents
enr
olle
d in
a
CTE
cou
rse
(P5)
65.8
%
75
%
Num
ber o
f exp
elle
d st
uden
ts (P
9)
1
0
Num
ber o
f beh
avio
ral
supp
ort c
ouns
elor
s (P
7,9,
10)
2
2
Tota
l num
ber o
f co
unse
lors
and
ac
adem
ic a
dvis
ors
(P7,
9,10
)
6
6
Act
ions
Ac
tion
# Ti
tle
Des
crip
tion
Tota
l Fun
ds
Con
tribu
ting
1
$0.0
0
2
$0.0
0
3
$0.0
0
4
$0.0
0
5
$0.0
0
6
$0.0
0
46
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
15
of 6
3
Actio
n #
Title
D
escr
iptio
n To
tal F
unds
C
ontri
butin
g 7
$0.0
0
8
$0.0
0
9
$0.0
0
10
$0.0
0
11
$0.0
0
12
$0.0
0
13
$0.0
0
14
$0.0
0
15
$0.0
0
16
$0.0
0
17
$0.0
0
18
$0.0
0
47
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
16
of 6
3
Actio
n #
Title
D
escr
iptio
n To
tal F
unds
C
ontri
butin
g 19
$0.0
0
20
$0.0
0
21
$0.0
0
22
$0.0
0
23
$0.0
0
24
$0.0
0
25
$0.0
0
26
$0.0
0
27
$0.0
0
28
$0.0
0
29
$0.0
0
30
$0.0
0
48
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
17
of 6
3
Actio
n #
Title
D
escr
iptio
n To
tal F
unds
C
ontri
butin
g 31
$0.0
0
32
$0.0
0
33
$0.0
0
34
$0.0
0
35
$0.0
0
36
$0.0
0
37
$0.0
0
38
$0.0
0
39
$0.0
0
40
$0.0
0
41
$0.0
0
42
$0.0
0
49
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
18
of 6
3
Actio
n #
Title
D
escr
iptio
n To
tal F
unds
C
ontri
butin
g 43
$0.0
0
44
$0.0
0
45
$0.0
0
46
$0.0
0
47
$0.0
0
48
$0.0
0
49
$0.0
0
50
$0.0
0
Goa
l Ana
lysi
s [2
021-
22]
An a
naly
sis
of h
ow th
is g
oal w
as c
arrie
d ou
t in
the
prev
ious
yea
r. A
desc
riptio
n of
any
sub
stan
tive
diffe
renc
es in
pla
nned
act
ions
and
act
ual i
mpl
emen
tatio
n of
thes
e ac
tions
. An
alys
is o
f the
202
1-22
goa
ls w
ill oc
cur d
urin
g th
e 20
22-2
3 up
date
cyc
le.
An
exp
lana
tion
of m
ater
ial d
iffer
ence
s be
twee
n Bu
dget
ed E
xpen
ditu
res
and
Estim
ated
Act
ual E
xpen
ditu
res.
An
alys
is o
f the
202
1-22
goa
ls w
ill oc
cur d
urin
g th
e 20
22-2
3 up
date
cyc
le.
50
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
19
of 6
3
An e
xpla
natio
n of
how
effe
ctiv
e th
e sp
ecifi
c ac
tions
wer
e in
mak
ing
prog
ress
tow
ard
the
goal
. An
alys
is o
f the
202
1-22
goa
ls w
ill oc
cur d
urin
g th
e 20
22-2
3 up
date
cyc
le.
A
desc
riptio
n of
any
cha
nges
mad
e to
the
plan
ned
goal
, met
rics,
des
ired
outc
omes
, or a
ctio
ns fo
r the
com
ing
year
that
resu
lted
from
re
flect
ions
on
prio
r pra
ctic
e.
Anal
ysis
of t
he 2
021-
22 g
oals
will
occu
r dur
ing
the
2022
-23
upda
te c
ycle
.
A re
port
of t
he E
stim
ated
Act
ual E
xpen
ditu
res
for l
ast y
ear’s
act
ions
may
be
foun
d in
the
Ann
ual U
pdat
e Ex
pend
iture
s Ta
ble.
51
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
20
of 6
3
Goa
ls a
nd A
ctio
ns
Goa
l
Goa
l #
Des
crip
tion
3 Al
l stu
dent
s w
ill ha
ve a
cces
s to
hig
h qu
ality
inst
ruct
ion,
app
ropr
iate
cou
rse
acce
ss, S
tate
Sta
ndar
ds a
ligne
d m
ater
ials
, te
chno
logy
and
hig
hly
qual
ified
inst
ruct
ors.
An
exp
lana
tion
of w
hy th
e LE
A ha
s de
velo
ped
this
goa
l.
The
Fortu
na U
nion
Hig
h Sc
hool
Dis
trict
des
ires
to s
uppo
rt hi
gh q
ualit
y pr
ofes
sion
al d
evel
opm
ent o
ppor
tuni
ties
to e
ffect
ivel
y im
plem
ent t
he
Stat
e St
anda
rds
and
impr
ove
inst
ruct
ion,
attr
act a
nd re
tain
hig
h qu
ality
teac
hers
, inc
reas
e st
uden
t acc
ess
to te
chno
logy
, and
con
tinue
to
ensu
re a
ppro
pria
te c
ours
e ac
cess
.
Mea
surin
g an
d R
epor
ting
Res
ults
Met
ric
Base
line
Year
1 O
utco
me
Year
2 O
utco
me
Year
3 O
utco
me
Des
ired
Out
com
e fo
r 20
23–2
4 Pe
rcen
t of h
ighl
y qu
alifi
ed,
appr
opria
tely
cr
eden
tiale
d te
ache
rs
(P1)
100%
100%
Perc
ent o
f ap
prop
riate
ly q
ualif
ied
para
prof
essi
onal
s (P
1)
100%
100%
Perc
ent o
f stu
dent
s w
ith a
cces
s to
thei
r ow
n te
xtbo
oks
(P1,
2)
100%
100%
Perc
ent o
f in
stru
ctio
nal m
ater
ials
St
ate
Stan
dard
s al
igne
d (P
1,2)
100%
100%
Perc
ent o
f stu
dent
s ta
king
/com
plet
ing
CTE
cou
rses
(P7)
36.2
%
40
%
52
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
21
of 6
3
Met
ric
Base
line
Year
1 O
utco
me
Year
2 O
utco
me
Year
3 O
utco
me
Des
ired
Out
com
e fo
r 20
23–2
4 Pe
rcen
t of
soci
oeco
nom
ical
ly
disa
dvan
tage
d st
uden
ts
taki
ng/c
ompl
etin
g C
TE c
ours
es (P
7)
38.3
%
40
%
Perc
ent o
f stu
dent
s ta
king
/com
plet
ing
AP
or H
onor
s co
urse
s (P
7)
21.4
%
35
%
Perc
ent o
f so
cioe
cono
mic
ally
di
sadv
anta
ged
stud
ents
ta
king
/com
plet
ing
AP
or H
onor
s (P
7)
31.8
%
35
%
Perc
ent o
f elig
ible
st
uden
ts e
nter
ing
TPP
(P8,
10)
38%
40%
Perc
ent o
f Spe
cial
Ed
ucat
ion
goal
s m
et
(P8)
81%
90%
Perc
ent o
f tea
cher
s pa
rtici
patin
g in
pr
ofes
sion
al
deve
lopm
ent (
P2)
28%
50%
Perc
ent o
f hig
h qu
alifi
ed C
TE
cred
entia
led
teac
hers
(P
2)
100%
100%
Perc
ent o
f stu
dent
s w
ith a
cces
s to
chr
ome
book
s (P
1,2)
100%
100%
53
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
22
of 6
3
Act
ions
Ac
tion
# Ti
tle
Des
crip
tion
Tota
l Fun
ds
Con
tribu
ting
1
$0.0
0
2
$0.0
0
3
$0.0
0
4
$0.0
0
5
$0.0
0
6
$0.0
0
7
$0.0
0
8
$0.0
0
9
$0.0
0
10
$0.0
0
11
$0.0
0
54
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
23
of 6
3
Actio
n #
Title
D
escr
iptio
n To
tal F
unds
C
ontri
butin
g 12
$0.0
0
13
$0.0
0
14
$0.0
0
15
$0.0
0
16
$0.0
0
17
$0.0
0
18
$0.0
0
19
$0.0
0
20
$0.0
0
21
$0.0
0
22
$0.0
0
23
$0.0
0
55
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
24
of 6
3
Actio
n #
Title
D
escr
iptio
n To
tal F
unds
C
ontri
butin
g 24
$0.0
0
25
$0.0
0
26
$0.0
0
27
$0.0
0
28
$0.0
0
29
$0.0
0
30
$0.0
0
31
$0.0
0
32
$0.0
0
33
$0.0
0
34
$0.0
0
35
$0.0
0
56
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
25
of 6
3
Actio
n #
Title
D
escr
iptio
n To
tal F
unds
C
ontri
butin
g 36
$0.0
0
37
$0.0
0
38
$0.0
0
39
$0.0
0
40
$0.0
0
41
$0.0
0
42
$0.0
0
43
$0.0
0
44
$0.0
0
45
$0.0
0
46
$0.0
0
47
$0.0
0
57
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
26
of 6
3
Actio
n #
Title
D
escr
iptio
n To
tal F
unds
C
ontri
butin
g 48
$0.0
0
49
$0.0
0
50
$0.0
0
Goa
l Ana
lysi
s [2
021-
22]
An a
naly
sis
of h
ow th
is g
oal w
as c
arrie
d ou
t in
the
prev
ious
yea
r. A
desc
riptio
n of
any
sub
stan
tive
diffe
renc
es in
pla
nned
act
ions
and
act
ual i
mpl
emen
tatio
n of
thes
e ac
tions
. An
alys
is o
f the
202
1-22
goa
ls w
ill oc
cur d
urin
g th
e 20
22-2
3 up
date
cyc
le.
An
exp
lana
tion
of m
ater
ial d
iffer
ence
s be
twee
n Bu
dget
ed E
xpen
ditu
res
and
Estim
ated
Act
ual E
xpen
ditu
res.
An
alys
is o
f the
202
1-22
goa
ls w
ill oc
cur d
urin
g th
e 20
22-2
3 up
date
cyc
le.
An
exp
lana
tion
of h
ow e
ffect
ive
the
spec
ific
actio
ns w
ere
in m
akin
g pr
ogre
ss to
war
d th
e go
al.
Anal
ysis
of t
he 2
021-
22 g
oals
will
occu
r dur
ing
the
2022
-23
upda
te c
ycle
.
A de
scrip
tion
of a
ny c
hang
es m
ade
to th
e pl
anne
d go
al, m
etric
s, d
esire
d ou
tcom
es, o
r act
ions
for t
he c
omin
g ye
ar th
at re
sulte
d fro
m
refle
ctio
ns o
n pr
ior p
ract
ice.
An
alys
is o
f the
202
1-22
goa
ls w
ill oc
cur d
urin
g th
e 20
22-2
3 up
date
cyc
le.
A
repo
rt o
f the
Est
imat
ed A
ctua
l Exp
endi
ture
s fo
r las
t yea
r’s a
ctio
ns m
ay b
e fo
und
in th
e A
nnua
l Upd
ate
Expe
nditu
res
Tabl
e.
58
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
27
of 6
3
Goa
ls a
nd A
ctio
ns
Goa
l
Goa
l #
Des
crip
tion
4
An e
xpla
natio
n of
why
the
LEA
has
deve
lope
d th
is g
oal.
M
easu
ring
and
Rep
ortin
g R
esul
ts
Met
ric
Base
line
Year
1 O
utco
me
Year
2 O
utco
me
Year
3 O
utco
me
Des
ired
Out
com
e fo
r 20
23–2
4 st
artc
olla
pse
A
ctio
ns
Actio
n #
Title
D
escr
iptio
n To
tal F
unds
C
ontri
butin
g 1
$0.0
0
2
$0.0
0
3
$0.0
0
4
$0.0
0
5
$0.0
0
6
$0
.00
59
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
28
of 6
3
Actio
n #
Title
D
escr
iptio
n To
tal F
unds
C
ontri
butin
g
7
$0.0
0
8
$0.0
0
9
$0.0
0
10
$0.0
0
11
$0.0
0
12
$0.0
0
13
$0.0
0
14
$0.0
0
15
$0.0
0
16
$0.0
0
17
$0.0
0
60
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
29
of 6
3
Actio
n #
Title
D
escr
iptio
n To
tal F
unds
C
ontri
butin
g 18
$0.0
0
19
$0.0
0
20
$0.0
0
21
$0.0
0
22
$0.0
0
23
$0.0
0
24
$0.0
0
25
$0.0
0
26
$0.0
0
27
$0.0
0
28
$0.0
0
29
$0.0
0
61
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
30
of 6
3
Actio
n #
Title
D
escr
iptio
n To
tal F
unds
C
ontri
butin
g 30
$0.0
0
31
$0.0
0
32
$0.0
0
33
$0.0
0
34
$0.0
0
35
$0.0
0
36
$0.0
0
37
$0.0
0
38
$0.0
0
39
$0.0
0
40
$0.0
0
41
$0.0
0
62
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
31
of 6
3
Actio
n #
Title
D
escr
iptio
n To
tal F
unds
C
ontri
butin
g 42
$0.0
0
43
$0.0
0
44
$0.0
0
45
$0.0
0
46
$0.0
0
47
$0.0
0
48
$0.0
0
49
$0.0
0
50
$0.0
0
Goa
l Ana
lysi
s [2
021-
22]
An a
naly
sis
of h
ow th
is g
oal w
as c
arrie
d ou
t in
the
prev
ious
yea
r. A
desc
riptio
n of
any
sub
stan
tive
diffe
renc
es in
pla
nned
act
ions
and
act
ual i
mpl
emen
tatio
n of
thes
e ac
tions
. An
alys
is o
f the
202
1-22
goa
ls w
ill oc
cur d
urin
g th
e 20
22-2
3 up
date
cyc
le.
An
exp
lana
tion
of m
ater
ial d
iffer
ence
s be
twee
n Bu
dget
ed E
xpen
ditu
res
and
Estim
ated
Act
ual E
xpen
ditu
res.
An
alys
is o
f the
202
1-22
goa
ls w
ill oc
cur d
urin
g th
e 20
22-2
3 up
date
cyc
le.
63
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
32
of 6
3
An e
xpla
natio
n of
how
effe
ctiv
e th
e sp
ecifi
c ac
tions
wer
e in
mak
ing
prog
ress
tow
ard
the
goal
. An
alys
is o
f the
202
1-22
goa
ls w
ill oc
cur d
urin
g th
e 20
22-2
3 up
date
cyc
le.
A
desc
riptio
n of
any
cha
nges
mad
e to
the
plan
ned
goal
, met
rics,
des
ired
outc
omes
, or a
ctio
ns fo
r the
com
ing
year
that
resu
lted
from
re
flect
ions
on
prio
r pra
ctic
e.
Anal
ysis
of t
he 2
021-
22 g
oals
will
occu
r dur
ing
the
2022
-23
upda
te c
ycle
.
A re
port
of t
he E
stim
ated
Act
ual E
xpen
ditu
res
for l
ast y
ear’s
act
ions
may
be
foun
d in
the
Ann
ual U
pdat
e Ex
pend
iture
s Ta
ble.
64
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
33
of 6
3
Goa
ls a
nd A
ctio
ns
Goa
l
Goa
l #
Des
crip
tion
5
An e
xpla
natio
n of
why
the
LEA
has
deve
lope
d th
is g
oal.
M
easu
ring
and
Rep
ortin
g R
esul
ts
Met
ric
Base
line
Year
1 O
utco
me
Year
2 O
utco
me
Year
3 O
utco
me
Des
ired
Out
com
e fo
r 20
23–2
4 st
artc
olla
pse
A
ctio
ns
Actio
n #
Title
D
escr
iptio
n To
tal F
unds
C
ontri
butin
g 1
$0.0
0
2
$0.0
0
3
$0.0
0
4
$0.0
0
5
$0.0
0
6
$0
.00
65
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
34
of 6
3
Actio
n #
Title
D
escr
iptio
n To
tal F
unds
C
ontri
butin
g
7
$0.0
0
8
$0.0
0
9
$0.0
0
10
$0.0
0
11
$0.0
0
12
$0.0
0
13
$0.0
0
14
$0.0
0
15
$0.0
0
16
$0.0
0
17
$0.0
0
66
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
35
of 6
3
Actio
n #
Title
D
escr
iptio
n To
tal F
unds
C
ontri
butin
g 18
$0.0
0
19
$0.0
0
20
$0.0
0
21
$0.0
0
22
$0.0
0
23
$0.0
0
24
$0.0
0
25
$0.0
0
26
$0.0
0
27
$0.0
0
28
$0.0
0
29
$0.0
0
67
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
36
of 6
3
Actio
n #
Title
D
escr
iptio
n To
tal F
unds
C
ontri
butin
g 30
$0.0
0
31
$0.0
0
32
$0.0
0
33
$0.0
0
34
$0.0
0
35
$0.0
0
36
$0.0
0
37
$0.0
0
38
$0.0
0
39
$0.0
0
40
$0.0
0
41
$0.0
0
68
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
37
of 6
3
Actio
n #
Title
D
escr
iptio
n To
tal F
unds
C
ontri
butin
g 42
$0.0
0
43
$0.0
0
44
$0.0
0
45
$0.0
0
46
$0.0
0
47
$0.0
0
48
$0.0
0
49
$0.0
0
50
$0.0
0
Goa
l Ana
lysi
s [2
021-
22]
An a
naly
sis
of h
ow th
is g
oal w
as c
arrie
d ou
t in
the
prev
ious
yea
r. A
desc
riptio
n of
any
sub
stan
tive
diffe
renc
es in
pla
nned
act
ions
and
act
ual i
mpl
emen
tatio
n of
thes
e ac
tions
. An
alys
is o
f the
202
1-22
goa
ls w
ill oc
cur d
urin
g th
e 20
22-2
3 up
date
cyc
le.
An
exp
lana
tion
of m
ater
ial d
iffer
ence
s be
twee
n Bu
dget
ed E
xpen
ditu
res
and
Estim
ated
Act
ual E
xpen
ditu
res.
An
alys
is o
f the
202
1-22
goa
ls w
ill oc
cur d
urin
g th
e 20
22-2
3 up
date
cyc
le.
69
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
38
of 6
3
An e
xpla
natio
n of
how
effe
ctiv
e th
e sp
ecifi
c ac
tions
wer
e in
mak
ing
prog
ress
tow
ard
the
goal
. An
alys
is o
f the
202
1-22
goa
ls w
ill oc
cur d
urin
g th
e 20
22-2
3 up
date
cyc
le.
A
desc
riptio
n of
any
cha
nges
mad
e to
the
plan
ned
goal
, met
rics,
des
ired
outc
omes
, or a
ctio
ns fo
r the
com
ing
year
that
resu
lted
from
re
flect
ions
on
prio
r pra
ctic
e.
Anal
ysis
of t
he 2
021-
22 g
oals
will
occu
r dur
ing
the
2022
-23
upda
te c
ycle
.
A re
port
of t
he E
stim
ated
Act
ual E
xpen
ditu
res
for l
ast y
ear’s
act
ions
may
be
foun
d in
the
Ann
ual U
pdat
e Ex
pend
iture
s Ta
ble.
70
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
39
of 6
3
Incr
ease
d or
Impr
oved
Ser
vice
s fo
r Fos
ter Y
outh
, Eng
lish
Lear
ners
, and
Low
-In
com
e St
uden
ts [2
021-
22]
Perc
enta
ge to
Incr
ease
or I
mpr
ove
Serv
ices
Incr
ease
d Ap
porti
onm
ent b
ased
on
the
Enro
llmen
t of F
oste
r You
th, E
nglis
h Le
arne
rs, a
nd L
ow-
Inco
me
stud
ents
%
The
Bud
gete
d Ex
pend
iture
s fo
r Act
ions
iden
tifie
d as
Con
trib
utin
g m
ay b
e fo
und
in th
e In
crea
sed
or Im
prov
ed S
ervi
ces
Expe
nditu
res
Tabl
e.
Req
uire
d D
escr
iptio
ns
For e
ach
actio
n be
ing
prov
ided
to a
n en
tire
scho
ol, o
r acr
oss
the
entir
e sc
hool
dis
trict
or c
ount
y of
fice
of e
duca
tion
(CO
E), a
n ex
plan
atio
n of
(1
) how
the
need
s of
fost
er y
outh
, Eng
lish
lear
ners
, and
low
-inco
me
stud
ents
wer
e co
nsid
ered
firs
t, an
d (2
) how
thes
e ac
tions
are
effe
ctiv
e in
m
eetin
g th
e go
als
for t
hese
stu
dent
s.
star
tcol
laps
e A
desc
riptio
n of
how
ser
vice
s fo
r fos
ter y
outh
, Eng
lish
lear
ners
, and
low
-inco
me
stud
ents
are
bei
ng in
crea
sed
or im
prov
ed b
y th
e pe
rcen
tage
re
quire
d.
71
2021
-22
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l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
40
of 6
3
Inst
ruct
ions
Pl
an S
umm
ary
Stak
ehol
der E
ngag
emen
t
Goa
ls a
nd A
ctio
ns
Incr
ease
d or
Impr
oved
Ser
vice
s fo
r Fos
ter Y
outh
, Eng
lish
Lear
ners
, and
Low
-Inco
me
Stud
ents
For a
dditi
onal
que
stio
ns o
r tec
hnic
al a
ssis
tanc
e re
late
d to
the
com
plet
ion
of th
e LC
AP
tem
plat
e, p
leas
e co
ntac
t the
loca
l CO
E, o
r the
C
alifo
rnia
Dep
artm
ent o
f Edu
catio
n’s
(CD
E’s
) Loc
al A
genc
y S
yste
ms
Sup
port
Offi
ce b
y ph
one
at 9
16-3
19-0
809
or b
y em
ail a
t lc
ff@cd
e.ca
.gov
.
Intr
oduc
tion
and
Inst
ruct
ions
Th
e Lo
cal C
ontro
l Fun
ding
For
mul
a (L
CFF
) req
uire
s LE
As to
eng
age
thei
r loc
al s
take
hold
ers
in a
n an
nual
pla
nnin
g pr
oces
s to
eva
luat
e th
eir
prog
ress
with
in e
ight
sta
te p
riorit
y ar
eas
enco
mpa
ssin
g al
l sta
tuto
ry m
etric
s (C
OEs
hav
e te
n st
ate
prio
ritie
s). L
EAs
docu
men
t the
resu
lts o
f thi
s pl
anni
ng p
roce
ss in
the
Loca
l Con
trol a
nd A
ccou
ntab
ility
Plan
(LC
AP) u
sing
the
tem
plat
e ad
opte
d by
the
Stat
e Bo
ard
of E
duca
tion.
The
LCAP
dev
elop
men
t pro
cess
ser
ves
thre
e di
stin
ct, b
ut re
late
d fu
nctio
ns:
C
ompr
ehen
sive
Str
ateg
ic P
lann
ing:
The
pro
cess
of d
evel
opin
g an
d an
nual
ly u
pdat
ing
the
LCAP
sup
ports
com
preh
ensi
ve s
trate
gic
plan
ning
(C
alifo
rnia
Edu
catio
n C
ode
[EC
] 520
64(e
)(1)).
Stra
tegi
c pl
anni
ng th
at is
com
preh
ensi
ve c
onne
cts
budg
etar
y de
cisi
ons
to te
achi
ng a
nd le
arni
ng
perfo
rman
ce d
ata.
Loc
al e
duca
tiona
l age
ncie
s (L
EAs)
sho
uld
cont
inua
lly e
valu
ate
the
hard
cho
ices
they
mak
e ab
out t
he u
se o
f lim
ited
reso
urce
s to
m
eet s
tude
nt a
nd c
omm
unity
nee
ds to
ens
ure
oppo
rtuni
ties
and
outc
omes
are
impr
oved
for a
ll st
uden
ts.
M
eani
ngfu
l Sta
keho
lder
Eng
agem
ent:
The
LCAP
dev
elop
men
t pro
cess
sho
uld
resu
lt in
an
LCAP
that
refle
cts
deci
sion
s m
ade
thro
ugh
mea
ning
ful
stak
ehol
der e
ngag
emen
t (E
C 5
2064
(e)(1
)). L
ocal
sta
keho
lder
s po
sses
s va
luab
le p
ersp
ectiv
es a
nd in
sigh
ts a
bout
an
LEA'
s pr
ogra
ms
and
serv
ices
. Ef
fect
ive
stra
tegi
c pl
anni
ng w
ill in
corp
orat
e th
ese
pers
pect
ives
and
insi
ghts
in o
rder
to id
entif
y po
tent
ial g
oals
and
act
ions
to b
e in
clud
ed in
the
LCAP
.
A
ccou
ntab
ility
and
Com
plia
nce:
The
LC
AP s
erve
s an
impo
rtant
acc
ount
abilit
y fu
nctio
n be
caus
e as
pect
s of
the
LCAP
tem
plat
e re
quire
LEA
s to
sh
ow th
at th
ey h
ave
com
plie
d w
ith v
ario
us re
quire
men
ts s
peci
fied
in th
e LC
FF s
tatu
tes
and
regu
latio
ns, m
ost n
otab
ly:
o
Dem
onst
ratin
g th
at L
EAs
are
incr
easi
ng o
r im
prov
ing
serv
ices
for f
oste
r you
th, E
nglis
h le
arne
rs, a
nd lo
w-in
com
e st
uden
ts in
pro
porti
on to
th
e am
ount
of a
dditi
onal
fund
ing
thos
e st
uden
ts g
ener
ate
unde
r LC
FF (E
C 5
2064
(b)(4
-6)).
o
Esta
blis
hing
goa
ls, s
uppo
rted
by a
ctio
ns a
nd re
late
d ex
pend
iture
s, th
at a
ddre
ss th
e st
atut
ory
prio
rity
area
s an
d st
atut
ory
met
rics
(EC
52
064(
b)(1
) & (2
)).
o
Annu
ally
revi
ewin
g an
d up
datin
g th
e LC
AP to
refle
ct p
rogr
ess
tow
ard
the
goal
s (E
C 5
2064
(b)(7
)).
72
2021
-22
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l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
41
of 6
3
The
LCAP
tem
plat
e, li
ke e
ach
LEA’
s fin
al a
dopt
ed L
CAP
, is
a do
cum
ent,
not a
pro
cess
. LEA
s m
ust u
se th
e te
mpl
ate
to m
emor
ializ
e th
e ou
tcom
e of
thei
r LC
AP d
evel
opm
ent p
roce
ss, w
hich
sho
uld:
(a) r
efle
ct c
ompr
ehen
sive
stra
tegi
c pl
anni
ng (b
) thr
ough
mea
ning
ful e
ngag
emen
t w
ith s
take
hold
ers
that
(c) m
eets
lega
l req
uire
men
ts, a
s re
flect
ed in
the
final
ado
pted
LC
AP. T
he s
ectio
ns in
clud
ed w
ithin
the
LCAP
tem
plat
e do
not
and
can
not r
efle
ct th
e fu
ll de
velo
pmen
t pro
cess
, jus
t as
the
LCAP
tem
plat
e its
elf i
s no
t int
ende
d as
a s
take
hold
er e
ngag
emen
t too
l.
If a
coun
ty s
uper
inte
nden
t of s
choo
ls h
as ju
risdi
ctio
n ov
er a
sin
gle
scho
ol d
istri
ct, t
he c
ount
y bo
ard
of e
duca
tion
and
the
gove
rnin
g bo
ard
of
the
scho
ol d
istri
ct m
ay a
dopt
and
file
for r
evie
w a
nd a
ppro
val a
sin
gle
LCAP
con
sist
ent w
ith th
e re
quire
men
ts in
EC
sec
tions
520
60, 5
2062
, 52
066,
520
68, a
nd 5
2070
. The
LC
AP m
ust c
lear
ly a
rticu
late
to w
hich
ent
ity’s
bud
get (
scho
ol d
istri
ct o
r cou
nty
supe
rinte
nden
t of s
choo
ls) a
ll bu
dget
ed a
nd a
ctua
l exp
endi
ture
s ar
e al
igne
d.
The
revi
sed
LCAP
tem
plat
e fo
r the
202
1–22
, 202
2–23
, and
202
3–24
sch
ool y
ears
refle
cts
stat
utor
y ch
ange
s m
ade
thro
ugh
Asse
mbl
y Bi
ll 18
40 (C
omm
ittee
on
Budg
et),
Cha
pter
243
, Sta
tute
s of
201
8. T
hese
sta
tuto
ry c
hang
es e
nhan
ce tr
ansp
aren
cy re
gard
ing
expe
nditu
res
on
actio
ns in
clud
ed in
the
LCAP
, inc
ludi
ng a
ctio
ns th
at c
ontri
bute
to m
eetin
g th
e re
quire
men
t to
incr
ease
or i
mpr
ove
serv
ices
for f
oste
r you
th,
Engl
ish
lear
ners
, and
low
-inco
me
stud
ents
, and
to s
tream
line
the
info
rmat
ion
pres
ente
d w
ithin
the
LCAP
to m
ake
adop
ted
LCAP
s m
ore
acce
ssib
le fo
r sta
keho
lder
s an
d th
e pu
blic
.
At it
s m
ost b
asic
, the
ado
pted
LC
AP s
houl
d at
tem
pt to
dis
till n
ot ju
st w
hat t
he L
EA is
doi
ng, b
ut a
lso
allo
w s
take
hold
ers
to u
nder
stan
d w
hy,
and
whe
ther
thos
e st
rate
gies
are
lead
ing
to im
prov
ed o
ppor
tuni
ties
and
outc
omes
for s
tude
nts.
LEA
s ar
e st
rong
ly e
ncou
rage
d to
use
la
ngua
ge a
nd a
leve
l of d
etai
l in
thei
r ado
pted
LC
APs
inte
nded
to b
e m
eani
ngfu
l and
acc
essi
ble
for t
he L
EA’s
div
erse
sta
keho
lder
s an
d th
e br
oade
r pub
lic.
In d
evel
opin
g an
d fin
aliz
ing
the
LCAP
for a
dopt
ion,
LEA
s ar
e en
cour
aged
to k
eep
the
follo
win
g ov
erar
chin
g fra
me
at th
e fo
refro
nt o
f the
st
rate
gic
plan
ning
and
sta
keho
lder
eng
agem
ent f
unct
ions
:
Giv
en p
rese
nt p
erfo
rman
ce a
cros
s th
e st
ate
prio
ritie
s an
d on
indi
cato
rs in
the
Cal
iforn
ia S
choo
l Das
hboa
rd, h
ow is
the
LEA
usin
g its
bu
dget
ary
reso
urce
s to
resp
ond
to s
tude
nt a
nd c
omm
unity
nee
ds, a
nd a
ddre
ss a
ny p
erfo
rman
ce g
aps,
incl
udin
g by
mee
ting
its
oblig
atio
n to
incr
ease
or i
mpr
ove
serv
ices
for f
oste
r you
th, E
nglis
h le
arne
rs, a
nd lo
w-in
com
e st
uden
ts?
LEAs
are
enc
oura
ged
to fo
cus
on a
set
of m
etric
s or
a s
et o
f act
ions
that
the
LEA
belie
ves,
bas
ed o
n in
put g
athe
red
from
sta
keho
lder
s,
rese
arch
, and
exp
erie
nce,
will
have
the
bigg
est i
mpa
ct o
n be
half
of it
s st
uden
ts.
Thes
e in
stru
ctio
ns a
ddre
ss th
e re
quire
men
ts fo
r eac
h se
ctio
n of
the
LCAP
, but
may
incl
ude
info
rmat
ion
abou
t effe
ctiv
e pr
actic
es w
hen
deve
lopi
ng th
e LC
AP a
nd c
ompl
etin
g th
e LC
AP it
self.
Add
ition
ally
, inf
orm
atio
n is
incl
uded
at t
he b
egin
ning
of e
ach
sect
ion
emph
asiz
ing
the
purp
ose
that
eac
h se
ctio
n se
rves
.
73
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l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
42
of 6
3
Plan
Sum
mar
y
Purp
ose
A w
ell-d
evel
oped
Pla
n Su
mm
ary
sect
ion
prov
ides
a m
eani
ngfu
l con
text
for t
he L
CAP
. Thi
s se
ctio
n pr
ovid
es in
form
atio
n ab
out a
n LE
A’s
com
mun
ity a
s w
ell a
s re
leva
nt in
form
atio
n ab
out s
tude
nt n
eeds
and
per
form
ance
. In
orde
r to
prov
ide
a m
eani
ngfu
l con
text
for t
he re
st o
f the
LC
AP, t
he c
onte
nt o
f thi
s se
ctio
n sh
ould
be
clea
rly a
nd m
eani
ngfu
lly re
late
d to
the
cont
ent i
nclu
ded
in th
e su
bseq
uent
sec
tions
of t
he L
CAP
. R
equi
rem
ents
and
Inst
ruct
ions
G
ener
al In
form
atio
n –
Brie
fly d
escr
ibe
the
stud
ents
and
com
mun
ity. F
or e
xam
ple,
info
rmat
ion
abou
t an
LEA
in te
rms
of g
eogr
aphy
, en
rollm
ent,
or e
mpl
oym
ent,
the
num
ber a
nd s
ize
of s
peci
fic s
choo
ls, r
ecen
t com
mun
ity c
halle
nges
, and
oth
er s
uch
info
rmat
ion
as a
n LE
A w
ishe
s to
incl
ude
can
enab
le a
read
er to
mor
e fu
lly u
nder
stan
d an
LEA
’s L
CAP
.
Ref
lect
ions
: Suc
cess
es –
Bas
ed o
n a
revi
ew o
f per
form
ance
on
the
stat
e in
dica
tors
and
loca
l per
form
ance
indi
cato
rs in
clud
ed in
the
Das
hboa
rd, p
rogr
ess
tow
ard
LCAP
goa
ls, l
ocal
sel
f-ass
essm
ent t
ools
, sta
keho
lder
inpu
t, an
d an
y ot
her i
nfor
mat
ion,
wha
t pro
gres
s is
the
LEA
mos
t pro
ud o
f and
how
doe
s th
e LE
A pl
an to
mai
ntai
n or
bui
ld u
pon
that
suc
cess
? Th
is m
ay in
clud
e id
entif
ying
spe
cific
exa
mpl
es o
f how
pas
t in
crea
ses
or im
prov
emen
ts in
ser
vice
s fo
r fos
ter y
outh
, Eng
lish
lear
ners
, and
low
-inco
me
stud
ents
hav
e le
d to
impr
oved
per
form
ance
for t
hese
st
uden
ts.
Ref
lect
ions
: Ide
ntifi
ed N
eed
– R
efer
ring
to th
e D
ashb
oard
, ide
ntify
: (a)
any
sta
te in
dica
tor f
or w
hich
ove
rall
perfo
rman
ce w
as in
the
“Red
” or
“Ora
nge”
per
form
ance
cat
egor
y or
any
loca
l ind
icat
or w
here
the
LEA
rece
ived
a “N
ot M
et” o
r “N
ot M
et fo
r Tw
o or
Mor
e Ye
ars”
ratin
g AN
D (b
) an
y st
ate
indi
cato
r for
whi
ch p
erfo
rman
ce fo
r any
stu
dent
gro
up w
as tw
o or
mor
e pe
rform
ance
leve
ls b
elow
the
“all
stud
ent”
perfo
rman
ce.
Wha
t ste
ps is
the
LEA
plan
ning
to ta
ke to
add
ress
thes
e ar
eas
of lo
w p
erfo
rman
ce a
nd p
erfo
rman
ce g
aps?
Oth
er n
eeds
may
be
iden
tifie
d us
ing
loca
lly c
olle
cted
dat
a in
clud
ing
data
col
lect
ed to
info
rm th
e se
lf-re
flect
ion
tool
s an
d re
porti
ng lo
cal i
ndic
ator
s on
the
Das
hboa
rd.
LCA
P H
ighl
ight
s –
Iden
tify
and
brie
fly s
umm
ariz
e th
e ke
y fe
atur
es o
f thi
s ye
ar’s
LC
AP.
Com
preh
ensi
ve S
uppo
rt a
nd Im
prov
emen
t – A
n LE
A w
ith a
sch
ool o
r sch
ools
iden
tifie
d fo
r com
preh
ensi
ve s
uppo
rt an
d im
prov
emen
t (C
SI)
unde
r the
Eve
ry S
tude
nt S
ucce
eds
Act m
ust r
espo
nd to
the
follo
win
g pr
ompt
s:
● Sc
hool
s Id
entif
ied:
Iden
tify
the
scho
ols
with
in th
e LE
A th
at h
ave
been
iden
tifie
d fo
r CSI
.
● Su
ppor
t for
Iden
tifie
d Sc
hool
s: D
escr
ibe
how
the
LEA
has
or w
ill su
ppor
t the
iden
tifie
d sc
hool
s in
dev
elop
ing
CSI
pla
ns th
at in
clud
ed
a sc
hool
-leve
l nee
ds a
sses
smen
t, ev
iden
ce-b
ased
inte
rven
tions
, and
the
iden
tific
atio
n of
any
reso
urce
ineq
uitie
s to
be
addr
esse
d th
roug
h th
e im
plem
enta
tion
of th
e C
SI p
lan.
● M
onito
ring
and
Eval
uatin
g Ef
fect
iven
ess:
Des
crib
e ho
w th
e LE
A w
ill m
onito
r and
eva
luat
e th
e im
plem
enta
tion
and
effe
ctiv
enes
s of
th
e C
SI p
lan
to s
uppo
rt st
uden
t and
sch
ool i
mpr
ovem
ent.
74
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
43
of 6
3
Stak
ehol
der E
ngag
emen
t Pu
rpos
e Si
gnifi
cant
and
pur
pose
ful e
ngag
emen
t of p
aren
ts, s
tude
nts,
edu
cato
rs, a
nd o
ther
sta
keho
lder
s, in
clud
ing
thos
e re
pres
entin
g th
e st
uden
t gr
oups
iden
tifie
d by
LC
FF, i
s cr
itica
l to
the
deve
lopm
ent o
f the
LC
AP a
nd th
e bu
dget
pro
cess
. Con
sist
ent w
ith s
tatu
te, s
uch
stak
ehol
der
enga
gem
ent s
houl
d su
ppor
t com
preh
ensi
ve s
trate
gic
plan
ning
, acc
ount
abilit
y, a
nd im
prov
emen
t acr
oss
the
stat
e pr
iorit
ies
and
loca
lly
iden
tifie
d pr
iorit
ies
(EC
520
64(e
)(1)).
Sta
keho
lder
eng
agem
ent i
s an
ong
oing
, ann
ual p
roce
ss.
This
sec
tion
is d
esig
ned
to re
flect
how
sta
keho
lder
eng
agem
ent i
nflu
ence
d th
e de
cisi
ons
refle
cted
in th
e ad
opte
d LC
AP. T
he g
oal i
s to
allo
w
stak
ehol
ders
that
par
ticip
ated
in th
e LC
AP d
evel
opm
ent p
roce
ss a
nd th
e br
oade
r pub
lic u
nder
stan
d ho
w th
e LE
A en
gage
d st
akeh
olde
rs a
nd
the
impa
ct o
f tha
t eng
agem
ent.
LEAs
are
enc
oura
ged
to k
eep
this
goa
l in
the
fore
front
whe
n co
mpl
etin
g th
is s
ectio
n.
Stat
ute
and
regu
latio
ns s
peci
fy th
e st
akeh
olde
r gro
ups
that
sch
ool d
istri
cts
and
CO
Es m
ust c
onsu
lt w
hen
deve
lopi
ng th
e LC
AP: t
each
ers,
pr
inci
pals
, adm
inis
trato
rs, o
ther
sch
ool p
erso
nnel
, loc
al b
arga
inin
g un
its o
f the
LEA
, par
ents
, and
stu
dent
s. B
efor
e ad
optin
g th
e LC
AP, s
choo
l di
stric
ts a
nd C
OEs
mus
t sha
re it
with
the
Pare
nt A
dvis
ory
Com
mitt
ee a
nd, i
f app
licab
le, t
o its
Eng
lish
Lear
ner P
aren
t Adv
isor
y C
omm
ittee
. The
su
perin
tend
ent i
s re
quire
d by
sta
tute
to re
spon
d in
writ
ing
to th
e co
mm
ents
rece
ived
from
thes
e co
mm
ittee
s. S
choo
l dis
trict
s an
d C
OEs
mus
t al
so c
onsu
lt w
ith th
e sp
ecia
l edu
catio
n lo
cal p
lan
area
adm
inis
trato
r(s) w
hen
deve
lopi
ng th
e LC
AP. S
tatu
te re
quire
s ch
arte
r sch
ools
to c
onsu
lt w
ith te
ache
rs, p
rinci
pals
, adm
inis
trato
rs, o
ther
sch
ool p
erso
nnel
, par
ents
, and
stu
dent
s in
dev
elop
ing
the
LCAP
. The
LC
AP s
houl
d al
so b
e sh
ared
with
, and
LEA
s sh
ould
requ
est i
nput
from
, sch
ools
ite-le
vel a
dvis
ory
grou
ps, a
s ap
plic
able
(e.g
., sc
hool
site
cou
ncils
, Eng
lish
Lear
ner
Advi
sory
Cou
ncils
, stu
dent
adv
isor
y gr
oups
, etc
.), to
faci
litat
e al
ignm
ent b
etw
een
scho
olsi
te a
nd d
istri
ct-le
vel g
oals
and
act
ions
.
Info
rmat
ion
and
reso
urce
s th
at s
uppo
rt ef
fect
ive
stak
ehol
der e
ngag
emen
t, de
fine
stud
ent c
onsu
ltatio
n, a
nd p
rovi
de th
e re
quire
men
ts fo
r ad
viso
ry g
roup
com
posi
tion,
can
be
foun
d un
der R
esou
rces
on
the
follo
win
g w
eb p
age
of th
e C
DE’
s w
ebsi
te: h
ttps:
//ww
w.c
de.c
a.go
v/re
/lc/.
Req
uire
men
ts a
nd In
stru
ctio
ns
Belo
w is
an
exce
rpt f
rom
the
2018
–19
Gui
de fo
r Ann
ual A
udits
of K
–12
Loca
l Edu
catio
n A
genc
ies
and
Sta
te C
ompl
ianc
e R
epor
ting,
whi
ch is
pr
ovid
ed to
hig
hlig
ht th
e le
gal r
equi
rem
ents
for s
take
hold
er e
ngag
emen
t in
the
LCAP
dev
elop
men
t pro
cess
:
Loca
l Con
trol
and
Acc
ount
abili
ty P
lan:
Fo
r cou
nty
offic
es o
f edu
catio
n an
d sc
hool
dis
trict
s on
ly, v
erify
the
LEA:
a) P
rese
nted
the
loca
l con
trol a
nd a
ccou
ntab
ility
plan
to th
e pa
rent
adv
isor
y co
mm
ittee
in a
ccor
danc
e w
ith E
duca
tion
Cod
e se
ctio
n 52
062(
a)(1
) or 5
2068
(a)(1
), as
app
ropr
iate
.
b) I
f app
licab
le, p
rese
nted
the
loca
l con
trol a
nd a
ccou
ntab
ility
plan
to th
e En
glis
h le
arne
r par
ent a
dvis
ory
com
mitt
ee, i
n ac
cord
ance
w
ith E
duca
tion
Cod
e se
ctio
n 52
062(
a)(2
) or 5
2068
(a)(2
), as
app
ropr
iate
.
c) N
otifi
ed m
embe
rs o
f the
pub
lic o
f the
opp
ortu
nity
to s
ubm
it co
mm
ents
rega
rdin
g sp
ecifi
c ac
tions
and
exp
endi
ture
s pr
opos
ed to
be
incl
uded
in th
e lo
cal c
ontro
l and
acc
ount
abilit
y pl
an in
acc
orda
nce
with
Edu
catio
n C
ode
sect
ion
5206
2(a)
(3) o
r 520
68(a
)(3),
as a
ppro
pria
te.
75
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
44
of 6
3
d) H
eld
at le
ast o
ne p
ublic
hea
ring
in a
ccor
danc
e w
ith E
duca
tion
Cod
e se
ctio
n 52
062(
b)(1
) or 5
2068
(b)(1
), as
app
ropr
iate
.
e) A
dopt
ed th
e lo
cal c
ontro
l and
acc
ount
abilit
y pl
an in
a p
ublic
mee
ting
in a
ccor
danc
e w
ith E
duca
tion
Cod
e se
ctio
n 52
062(
b)(2
) or
5206
8(b)
(2),
as a
ppro
pria
te.
Prom
pt 1
: “A
sum
mar
y of
the
stak
ehol
der p
roce
ss a
nd h
ow th
e st
akeh
olde
r eng
agem
ent w
as c
onsi
dere
d be
fore
fina
lizin
g th
e LC
AP.”
Des
crib
e th
e st
akeh
olde
r eng
agem
ent p
roce
ss u
sed
by th
e LE
A to
invo
lve
stak
ehol
ders
in th
e de
velo
pmen
t of t
he L
CAP
, inc
ludi
ng, a
t a
min
imum
, des
crib
ing
how
the
LEA
met
its
oblig
atio
n to
con
sult
with
all
stat
utor
ily re
quire
d st
akeh
olde
r gro
ups
as a
pplic
able
to th
e ty
pe o
f LEA
. A
suffi
cien
t res
pons
e to
this
pro
mpt
mus
t inc
lude
gen
eral
info
rmat
ion
abou
t the
tim
elin
e of
the
proc
ess
and
mee
tings
or o
ther
eng
agem
ent
stra
tegi
es w
ith s
take
hold
ers.
A re
spon
se m
ay a
lso
incl
ude
info
rmat
ion
abou
t an
LEA’
s ph
iloso
phic
al a
ppro
ach
to s
take
hold
er e
ngag
emen
t.
Prom
pt 2
: “A
sum
mar
y of
the
feed
back
pro
vide
d by
spe
cific
sta
keho
lder
gro
ups.
”
Des
crib
e an
d su
mm
ariz
e th
e st
akeh
olde
r fee
dbac
k pr
ovid
ed b
y sp
ecifi
c st
akeh
olde
rs. A
suf
ficie
nt re
spon
se to
this
pro
mpt
will
indi
cate
idea
s,
trend
s, o
r inp
uts
that
em
erge
d fro
m a
n an
alys
is o
f the
feed
back
rece
ived
from
sta
keho
lder
s.
Prom
pt 3
: “A
desc
riptio
n of
the
aspe
cts
of th
e LC
AP th
at w
ere
influ
ence
d by
spe
cific
sta
keho
lder
inpu
t.”
A su
ffici
ent r
espo
nse
to th
is p
rom
pt w
ill pr
ovid
e st
akeh
olde
rs a
nd th
e pu
blic
cle
ar, s
peci
fic in
form
atio
n ab
out h
ow th
e st
akeh
olde
r eng
agem
ent
proc
ess
influ
ence
d th
e de
velo
pmen
t of t
he L
CAP
. The
resp
onse
mus
t des
crib
e as
pect
s of
the
LCAP
that
wer
e in
fluen
ced
by o
r dev
elop
ed in
re
spon
se to
the
stak
ehol
der f
eedb
ack
desc
ribed
in re
spon
se to
Pro
mpt
2. T
his
may
incl
ude
a de
scrip
tion
of h
ow th
e LE
A pr
iorit
ized
st
akeh
olde
r req
uest
s w
ithin
the
cont
ext o
f the
bud
geta
ry re
sour
ces
avai
labl
e or
oth
erw
ise
prio
ritiz
ed a
reas
of f
ocus
with
in th
e LC
AP. F
or th
e pu
rpos
es o
f thi
s pr
ompt
, “as
pect
s” o
f an
LCAP
that
may
hav
e be
en in
fluen
ced
by s
take
hold
er in
put c
an in
clud
e, b
ut a
re n
ot n
eces
saril
y lim
ited
to:
Incl
usio
n of
a g
oal o
r dec
isio
n to
pur
sue
a Fo
cus
Goa
l (as
des
crib
ed b
elow
)
Incl
usio
n of
met
rics
othe
r tha
n th
e st
atut
orily
requ
ired
met
rics
D
eter
min
atio
n of
the
desi
red
outc
ome
on o
ne o
r mor
e m
etric
s
Incl
usio
n of
per
form
ance
by
one
or m
ore
stud
ent g
roup
s in
the
Mea
surin
g an
d R
epor
ting
Res
ults
sub
sect
ion
In
clus
ion
of a
ctio
n(s)
or a
gro
up o
f act
ions
Elim
inat
ion
of a
ctio
n(s)
or g
roup
of a
ctio
ns
C
hang
es to
the
leve
l of p
ropo
sed
expe
nditu
res
for o
ne o
r mor
e ac
tions
Incl
usio
n of
act
ion(
s) a
s co
ntrib
utin
g to
incr
ease
d or
impr
oved
ser
vice
s fo
r und
uplic
ated
ser
vice
s
Det
erm
inat
ion
of e
ffect
iven
ess
of th
e sp
ecifi
c ac
tions
to a
chie
ve th
e go
al
D
eter
min
atio
n of
mat
eria
l diff
eren
ces
in e
xpen
ditu
res
D
eter
min
atio
n of
cha
nges
mad
e to
a g
oal f
or th
e en
suin
g LC
AP y
ear b
ased
on
the
annu
al u
pdat
e pr
oces
s
Det
erm
inat
ion
of c
halle
nges
or s
ucce
sses
in th
e im
plem
enta
tion
of a
ctio
ns
Goa
ls a
nd A
ctio
ns
76
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
45
of 6
3
Purp
ose
Wel
l-dev
elop
ed g
oals
will
clea
rly c
omm
unic
ate
to s
take
hold
ers
wha
t the
LEA
pla
ns to
acc
ompl
ish,
wha
t the
LEA
pla
ns to
do
in o
rder
to
acco
mpl
ish
the
goal
, and
how
the
LEA
will
know
whe
n it
has
acco
mpl
ishe
d th
e go
al. A
goa
l sta
tem
ent,
asso
ciat
ed m
etric
s an
d ex
pect
ed
outc
omes
, and
the
actio
ns in
clud
ed in
the
goal
sho
uld
be in
alig
nmen
t. Th
e ex
plan
atio
n fo
r why
the
LEA
incl
uded
a g
oal i
s an
opp
ortu
nity
for
LEAs
to c
lear
ly c
omm
unic
ate
to s
take
hold
ers
and
the
publ
ic w
hy, a
mon
g th
e va
rious
stre
ngth
s an
d ar
eas
for i
mpr
ovem
ent h
ighl
ight
ed b
y pe
rform
ance
dat
a an
d st
rate
gies
and
act
ions
that
cou
ld b
e pu
rsue
d, th
e LE
A de
cide
d to
pur
sue
this
goa
l, an
d th
e re
late
d m
etric
s, e
xpec
ted
outc
omes
, act
ions
, and
exp
endi
ture
s.
A w
ell-d
evel
oped
goa
l can
be
focu
sed
on th
e pe
rform
ance
rela
tive
to a
met
ric o
r met
rics
for a
ll st
uden
ts, a
spe
cific
stu
dent
gro
up(s
), na
rrow
ing
perfo
rman
ce g
aps,
or i
mpl
emen
ting
prog
ram
s or
stra
tegi
es e
xpec
ted
to im
pact
out
com
es. L
EAs
shou
ld a
sses
s th
e pe
rform
ance
of t
heir
stud
ent g
roup
s w
hen
deve
lopi
ng g
oals
and
the
rela
ted
actio
ns to
ach
ieve
suc
h go
als.
Req
uire
men
ts a
nd In
stru
ctio
ns
LEAs
sho
uld
prio
ritiz
e th
e go
als,
spe
cific
act
ions
, and
rela
ted
expe
nditu
res
incl
uded
with
in th
e LC
AP w
ithin
one
or m
ore
stat
e pr
iorit
ies.
LEA
s sh
ould
con
side
r per
form
ance
on
the
stat
e an
d lo
cal i
ndic
ator
s, in
clud
ing
thei
r loc
ally
col
lect
ed a
nd re
porte
d da
ta fo
r the
loca
l ind
icat
ors
that
ar
e in
clud
ed in
the
Das
hboa
rd in
det
erm
inin
g w
heth
er a
nd h
ow to
prio
ritiz
e its
goa
ls w
ithin
the
LCAP
.
In o
rder
to s
uppo
rt pr
iorit
izat
ion
of g
oals
, the
LC
AP te
mpl
ate
prov
ides
LEA
s w
ith th
e op
tion
of d
evel
opin
g th
ree
diffe
rent
kin
ds o
f goa
ls:
Fo
cus
Goa
l: A
Focu
s G
oal i
s re
lativ
ely
mor
e co
ncen
trate
d in
sco
pe a
nd m
ay fo
cus
on a
few
er n
umbe
r of m
etric
s to
mea
sure
impr
ovem
ent.
A Fo
cus
Goa
l sta
tem
ent w
ill be
tim
e bo
und
and
mak
e cl
ear h
ow th
e go
al is
to b
e m
easu
red.
Br
oad
Goa
l: A
Broa
d G
oal i
s re
lativ
ely
less
con
cent
rate
d in
its
scop
e an
d m
ay fo
cus
on im
prov
ing
perfo
rman
ce a
cros
s a
wid
e ra
nge
of m
etric
s.
M
aint
enan
ce o
f Pro
gres
s G
oal:
A M
aint
enan
ce o
f Pro
gres
s G
oal i
nclu
des
actio
ns th
at m
ay b
e on
goin
g w
ithou
t sig
nific
ant c
hang
es a
nd a
llow
s an
LE
A to
trac
k pe
rform
ance
on
any
met
rics
not a
ddre
ssed
in th
e ot
her g
oals
of t
he L
CAP
.
At a
min
imum
, the
LC
AP m
ust a
ddre
ss a
ll LC
FF p
riorit
ies
and
asso
ciat
ed m
etric
s.
Focu
s G
oal(s
) G
oal D
escr
iptio
n: T
he d
escr
iptio
n pr
ovid
ed fo
r a F
ocus
Goa
l mus
t be
spec
ific,
mea
sura
ble,
and
tim
e bo
und.
An
LEA
deve
lops
a F
ocus
Goa
l to
add
ress
are
as o
f nee
d th
at m
ay re
quire
or b
enef
it fro
m a
mor
e sp
ecifi
c an
d da
ta in
tens
ive
appr
oach
. The
Foc
us G
oal c
an e
xplic
itly
refe
renc
e th
e m
etric
(s) b
y w
hich
ach
ieve
men
t of t
he g
oal w
ill be
mea
sure
d an
d th
e tim
e fra
me
acco
rdin
g to
whi
ch th
e LE
A ex
pect
s to
ach
ieve
th
e go
al.
Expl
anat
ion
of w
hy th
e LE
A h
as d
evel
oped
this
goa
l: Ex
plai
n w
hy th
e LE
A ha
s ch
osen
to p
riorit
ize
this
goa
l. An
exp
lana
tion
mus
t be
base
d on
Das
hboa
rd d
ata
or o
ther
loca
lly c
olle
cted
dat
a. L
EAs
mus
t des
crib
e ho
w th
e LE
A id
entif
ied
this
goa
l for
focu
sed
atte
ntio
n, in
clud
ing
rele
vant
con
sulta
tion
with
sta
keho
lder
s. L
EAs
are
enco
urag
ed to
pro
mot
e tra
nspa
renc
y an
d un
ders
tand
ing
arou
nd th
e de
cisi
on to
pur
sue
a fo
cus
goal
.
77
2021
-22
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l Con
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Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
46
of 6
3
Bro
ad G
oal
Goa
l Des
crip
tion:
Des
crib
e w
hat t
he L
EA p
lans
to a
chie
ve th
roug
h th
e ac
tions
incl
uded
in th
e go
al. T
he d
escr
iptio
n of
a b
road
goa
l will
be
clea
rly a
ligne
d w
ith th
e ex
pect
ed m
easu
rabl
e ou
tcom
es in
clud
ed fo
r the
goa
l. Th
e go
al d
escr
iptio
n or
gani
zes
the
actio
ns a
nd e
xpec
ted
outc
omes
in a
coh
esiv
e an
d co
nsis
tent
man
ner.
A go
al d
escr
iptio
n is
spe
cific
eno
ugh
to b
e m
easu
rabl
e in
eith
er q
uant
itativ
e or
qua
litat
ive
term
s. A
bro
ad g
oal i
s no
t as
spec
ific
as a
focu
s go
al. W
hile
it is
spe
cific
eno
ugh
to b
e m
easu
rabl
e, th
ere
are
man
y di
ffere
nt m
etric
s fo
r m
easu
ring
prog
ress
tow
ard
the
goal
.
Expl
anat
ion
of w
hy th
e LE
A h
as d
evel
oped
this
goa
l: Ex
plai
n w
hy th
e LE
A de
velo
ped
this
goa
l and
how
the
actio
ns a
nd m
etric
s gr
oupe
d to
geth
er w
ill he
lp a
chie
ve th
e go
al.
Mai
nten
ance
of P
rogr
ess
Goa
l G
oal D
escr
iptio
n: D
escr
ibe
how
the
LEA
inte
nds
to m
aint
ain
the
prog
ress
mad
e in
the
LCFF
Sta
te P
riorit
ies
not a
ddre
ssed
by
the
othe
r goa
ls
in th
e LC
AP. U
se th
is ty
pe o
f goa
l to
addr
ess
the
stat
e pr
iorit
ies
and
appl
icab
le m
etric
s no
t add
ress
ed w
ithin
the
othe
r goa
ls in
the
LCAP
. The
st
ate
prio
ritie
s an
d m
etric
s to
be
addr
esse
d in
this
sec
tion
are
thos
e fo
r whi
ch th
e LE
A, in
con
sulta
tion
with
sta
keho
lder
s, h
as d
eter
min
ed to
m
aint
ain
actio
ns a
nd m
onito
r pro
gres
s w
hile
focu
sing
impl
emen
tatio
n ef
forts
on
the
actio
ns c
over
ed b
y ot
her g
oals
in th
e LC
AP.
Expl
anat
ion
of w
hy th
e LE
A h
as d
evel
oped
this
goa
l: Ex
plai
n ho
w th
e ac
tions
will
sust
ain
the
prog
ress
exe
mpl
ified
by
the
rela
ted
met
rics.
Mea
surin
g an
d R
epor
ting
Res
ults
: Fo
r eac
h LC
AP y
ear,
iden
tify
the
met
ric(s
) tha
t the
LEA
will
use
to tr
ack
prog
ress
tow
ard
the
expe
cted
out
com
es. L
EAs
are
enco
urag
ed to
id
entif
y m
etric
s fo
r spe
cific
stu
dent
gro
ups,
as
appr
opria
te, i
nclu
ding
exp
ecte
d ou
tcom
es th
at w
ould
refle
ct n
arro
win
g of
any
exi
stin
g pe
rform
ance
gap
s.
Incl
ude
in th
e ba
selin
e co
lum
n th
e m
ost r
ecen
t dat
a as
soci
ated
with
this
met
ric a
vaila
ble
at th
e tim
e of
ado
ptio
n of
the
LCAP
for t
he fi
rst y
ear
of th
e th
ree-
year
pla
n. L
EAs
may
use
dat
a as
repo
rted
on th
e 20
19 D
ashb
oard
for t
he b
asel
ine
of a
met
ric o
nly
if th
at d
ata
repr
esen
ts th
e m
ost r
ecen
t ava
ilabl
e (e
.g. h
igh
scho
ol g
radu
atio
n ra
te).
Usi
ng th
e m
ost r
ecen
t dat
a av
aila
ble
may
invo
lve
revi
ewin
g da
ta th
e LE
A is
pre
parin
g fo
r sub
mis
sion
to th
e C
alifo
rnia
Lon
gitu
dina
l Pup
il Ac
hiev
emen
t Dat
a Sy
stem
(CAL
PAD
S) o
r dat
a th
at th
e LE
A ha
s re
cent
ly s
ubm
itted
to C
ALPA
DS.
Bec
ause
fina
l 202
0–20
21 o
utco
mes
on
som
e m
etric
s m
ay n
ot b
e co
mpu
tabl
e at
the
time
the
2021
–24
LCAP
is a
dopt
ed (e
.g. g
radu
atio
n ra
te, s
uspe
nsio
n ra
te),
the
mos
t rec
ent d
ata
avai
labl
e m
ay in
clud
e a
poin
t in
time
calc
ulat
ion
take
n ea
ch y
ear o
n th
e sa
me
date
for c
ompa
rabi
lity
purp
oses
.
The
base
line
data
sha
ll re
mai
n un
chan
ged
thro
ugho
ut th
e th
ree-
year
LC
AP.
Com
plet
e th
e ta
ble
as fo
llow
s:
● M
etric
: Ind
icat
e ho
w p
rogr
ess
is b
eing
mea
sure
d us
ing
a m
etric
.
● B
asel
ine:
Ent
er th
e ba
selin
e w
hen
com
plet
ing
the
LCAP
for 2
021–
22. A
s de
scrib
ed a
bove
, the
bas
elin
e is
the
mos
t rec
ent d
ata
asso
ciat
ed w
ith a
met
ric. I
ndic
ate
the
scho
ol y
ear t
o w
hich
the
data
app
lies,
con
sist
ent w
ith th
e in
stru
ctio
ns a
bove
.
78
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
47
of 6
3
● Ye
ar 1
Out
com
e: W
hen
com
plet
ing
the
LCAP
for 2
022–
23, e
nter
the
mos
t rec
ent d
ata
avai
labl
e. In
dica
te th
e sc
hool
yea
r to
whi
ch th
e da
ta a
pplie
s, c
onsi
sten
t with
the
inst
ruct
ions
abo
ve.
● Ye
ar 2
Out
com
e: W
hen
com
plet
ing
the
LCAP
for 2
023–
24, e
nter
the
mos
t rec
ent d
ata
avai
labl
e. In
dica
te th
e sc
hool
yea
r to
whi
ch th
e da
ta a
pplie
s, c
onsi
sten
t with
the
inst
ruct
ions
abo
ve.
● Ye
ar 3
Out
com
e: W
hen
com
plet
ing
the
LCAP
for 2
024–
25, e
nter
the
mos
t rec
ent d
ata
avai
labl
e. In
dica
te th
e sc
hool
yea
r to
whi
ch th
e da
ta a
pplie
s, c
onsi
sten
t with
the
inst
ruct
ions
abo
ve. T
he 2
024–
25 L
CAP
will
be th
e fir
st y
ear i
n th
e ne
xt th
ree-
year
cyc
le. C
ompl
etin
g th
is c
olum
n w
ill be
par
t of t
he A
nnua
l Upd
ate
for t
hat y
ear.
● D
esire
d O
utco
me
for 2
023-
24: W
hen
com
plet
ing
the
first
yea
r of t
he L
CAP
, ent
er th
e de
sire
d ou
tcom
e fo
r the
rele
vant
met
ric th
e LE
A ex
pect
s to
ach
ieve
by
the
end
of th
e 20
23–2
4 LC
AP y
ear.
79
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
48
of 6
3
Tim
elin
e fo
r com
plet
ing
the
“Mea
surin
g an
d R
epor
ting
Res
ults
” par
t of t
he G
oal.
Met
ric
Base
line
Year
1 O
utco
me
Year
2 O
utco
me
Year
3 O
utco
me
Des
ired
Out
com
e fo
r Yea
r 3
(202
3-24
)
Ente
r inf
orm
atio
n in
this
box
whe
n co
mpl
etin
g th
e LC
AP fo
r 202
1–22
.
Ente
r inf
orm
atio
n in
this
box
whe
n co
mpl
etin
g th
e LC
AP fo
r 202
1–22
.
Ente
r inf
orm
atio
n in
this
box
whe
n co
mpl
etin
g th
e LC
AP fo
r 202
2–23
. Lea
ve b
lank
un
til th
en.
Ente
r inf
orm
atio
n in
this
box
whe
n co
mpl
etin
g th
e LC
AP fo
r 202
3–24
. Lea
ve b
lank
un
til th
en.
Ente
r inf
orm
atio
n in
this
box
whe
n co
mpl
etin
g th
e LC
AP fo
r 202
4–25
. Lea
ve b
lank
un
til th
en.
Ente
r inf
orm
atio
n in
this
box
whe
n co
mpl
etin
g th
e LC
AP fo
r 202
1–22
.
The
met
rics
may
be
quan
titat
ive
or q
ualit
ativ
e; b
ut a
t min
imum
, an
LEA’
s LC
AP m
ust i
nclu
de g
oals
that
are
mea
sure
d us
ing
all o
f the
ap
plic
able
met
rics
for t
he re
late
d st
ate
prio
ritie
s, in
eac
h LC
AP y
ear a
s ap
plic
able
to th
e ty
pe o
f LEA
. To
the
exte
nt a
sta
te p
riorit
y do
es n
ot
spec
ify o
ne o
r mor
e m
etric
s (e
.g.,
impl
emen
tatio
n of
sta
te a
cade
mic
con
tent
and
per
form
ance
sta
ndar
ds),
the
LEA
mus
t ide
ntify
a m
etric
to
use
with
in th
e LC
AP. F
or th
ese
stat
e pr
iorit
ies,
LEA
s ar
e en
cour
aged
to u
se m
etric
s ba
sed
on o
r rep
orte
d th
roug
h th
e re
leva
nt s
elf-r
efle
ctio
n to
ol fo
r loc
al in
dica
tors
with
in th
e D
ashb
oard
.
Act
ions
: Ent
er th
e ac
tion
num
ber.
Prov
ide
a sh
ort t
itle
for t
he a
ctio
n. T
his
title
will
also
app
ear i
n th
e ex
pend
iture
tabl
es. P
rovi
de a
des
crip
tion
of th
e ac
tion.
Ent
er th
e to
tal a
mou
nt o
f exp
endi
ture
s as
soci
ated
with
this
act
ion.
Bud
gete
d ex
pend
iture
s fro
m s
peci
fic fu
nd s
ourc
es w
ill be
pr
ovid
ed in
the
sum
mar
y ex
pend
iture
tabl
es. I
ndic
ate
whe
ther
the
actio
n co
ntrib
utes
to m
eetin
g th
e in
crea
se o
r im
prov
ed s
ervi
ces
requ
irem
ent
as d
escr
ibed
in th
e In
crea
sed
or Im
prov
ed S
ervi
ces
sect
ion
usin
g a
“Y” f
or Y
es o
r an
“N” f
or N
o. (N
ote:
for e
ach
such
act
ion
offe
red
on a
n LE
A-w
ide
or s
choo
lwid
e ba
sis,
the
LEA
will
need
to p
rovi
de a
dditi
onal
info
rmat
ion
in th
e In
crea
sed
or Im
prov
ed S
umm
ary
Sect
ion
to a
ddre
ss
the
requ
irem
ents
in C
alifo
rnia
Cod
e of
Reg
ulat
ions
, Titl
e 5
[5 C
CR
] Sec
tion
1549
6(b)
in th
e In
crea
sed
or Im
prov
ed S
ervi
ces
Sect
ion
of th
e LC
AP). A
ctio
ns fo
r Eng
lish
Lear
ners
: Sch
ool d
istri
cts,
CO
Es, a
nd c
harte
r sch
ools
that
hav
e a
num
eric
ally
sig
nific
ant E
nglis
h le
arne
r stu
dent
su
bgro
up m
ust i
nclu
de s
peci
fic a
ctio
ns in
the
LCAP
rela
ted
to, a
t a m
inim
um, t
he la
ngua
ge a
cqui
sitio
n pr
ogra
ms,
as
defin
ed in
EC
Se
ctio
n 30
6, p
rovi
ded
to s
tude
nts
and
prof
essi
onal
dev
elop
men
t act
iviti
es s
peci
fic to
Eng
lish
lear
ners
.
Act
ions
for F
oste
r You
th: S
choo
l dis
trict
s, C
OEs
, and
cha
rter s
choo
ls th
at h
ave
a nu
mer
ical
ly s
igni
fican
t Fos
ter Y
outh
stu
dent
su
bgro
up a
re e
ncou
rage
d to
incl
ude
spec
ific
actio
ns in
the
LCAP
des
igne
d to
mee
t nee
ds s
peci
fic to
Fos
ter Y
outh
stu
dent
s.
Goa
l Ana
lysi
s:
Ente
r the
LC
AP Y
ear
80
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
49
of 6
3
Usi
ng a
ctua
l ann
ual m
easu
rabl
e ou
tcom
e da
ta, i
nclu
ding
dat
a fro
m th
e D
ashb
oard
, ana
lyze
whe
ther
the
plan
ned
actio
ns w
ere
effe
ctiv
e in
ac
hiev
ing
the
goal
. Res
pond
to th
e pr
ompt
s as
inst
ruct
ed.
● D
escr
ibe
the
over
all i
mpl
emen
tatio
n of
the
actio
ns to
ach
ieve
the
artic
ulat
ed g
oal.
Incl
ude
a di
scus
sion
of r
elev
ant c
halle
nges
and
su
cces
ses
expe
rienc
ed w
ith th
e im
plem
enta
tion
proc
ess.
Thi
s m
ust i
nclu
de a
ny in
stan
ce w
here
the
LEA
did
not i
mpl
emen
t a p
lann
ed
actio
n or
impl
emen
ted
a pl
anne
d ac
tion
in a
man
ner t
hat d
iffer
s su
bsta
ntiv
ely
from
how
it w
as d
escr
ibed
in th
e ad
opte
d LC
AP.
● Ex
plai
n m
ater
ial d
iffer
ence
s be
twee
n Bu
dget
ed E
xpen
ditu
res
and
Estim
ated
Act
ual E
xpen
ditu
res.
Min
or v
aria
nces
in e
xpen
ditu
res
do
not n
eed
to b
e ad
dres
sed,
and
a d
olla
r-for
-dol
lar a
ccou
ntin
g is
not
requ
ired.
● D
escr
ibe
the
effe
ctiv
enes
s of
the
spec
ific
actio
ns to
ach
ieve
the
artic
ulat
ed g
oal a
s m
easu
red
by th
e LE
A. In
som
e ca
ses,
not
all
actio
ns in
a g
oal w
ill be
inte
nded
to im
prov
e pe
rform
ance
on
all o
f the
met
rics
asso
ciat
ed w
ith th
e go
al. W
hen
resp
ondi
ng to
this
pr
ompt
, LEA
s m
ay a
sses
s th
e ef
fect
iven
ess
of a
sin
gle
actio
n or
gro
up o
f act
ions
with
in th
e go
al in
the
cont
ext o
f per
form
ance
on
a si
ngle
met
ric o
r gro
up o
f spe
cific
met
rics
with
in th
e go
al th
at a
re a
pplic
able
to th
e ac
tion(
s). G
roup
ing
actio
ns w
ith m
etric
s w
ill al
low
for
mor
e ro
bust
ana
lysi
s of
whe
ther
the
stra
tegy
the
LEA
is u
sing
to im
pact
a s
peci
fied
set o
f met
rics
is w
orki
ng a
nd in
crea
se tr
ansp
aren
cy
for s
take
hold
ers.
LEA
s ar
e en
cour
aged
to u
se s
uch
an a
ppro
ach
whe
n go
als
incl
ude
mul
tiple
act
ions
and
met
rics
that
are
not
clo
sely
as
soci
ated
.
● D
escr
ibe
any
chan
ges
mad
e to
this
goa
l, ex
pect
ed o
utco
mes
, met
rics,
or a
ctio
ns to
ach
ieve
this
goa
l as
a re
sult
of th
is a
naly
sis
and
anal
ysis
of t
he d
ata
prov
ided
in th
e D
ashb
oard
or o
ther
loca
l dat
a, a
s ap
plic
able
.
Incr
ease
d or
Impr
oved
Ser
vice
s fo
r Fos
ter Y
outh
, Eng
lish
Lear
ners
, and
Low
-In
com
e St
uden
ts
Purp
ose
A w
ell-w
ritte
n In
crea
sed
or Im
prov
ed S
ervi
ces
sect
ion
prov
ides
sta
keho
lder
s w
ith a
com
preh
ensi
ve d
escr
iptio
n, w
ithin
a s
ingl
e de
dica
ted
sect
ion,
of h
ow a
n LE
A pl
ans
to in
crea
se o
r im
prov
ed s
ervi
ces
for i
ts u
ndup
licat
ed s
tude
nts
as c
ompa
red
to a
ll st
uden
ts a
nd h
ow L
EA-w
ide
or
scho
olw
ide
actio
ns id
entif
ied
for t
his
purp
ose
mee
t reg
ulat
ory
requ
irem
ents
. Des
crip
tions
pro
vide
d sh
ould
incl
ude
suffi
cien
t det
ail y
et b
e su
ffici
ently
suc
cinc
t to
prom
ote
a br
oade
r und
erst
andi
ng o
f sta
keho
lder
s to
faci
litat
e th
eir a
bilit
y to
pro
vide
inpu
t. An
LEA
’s d
escr
iptio
n in
this
se
ctio
n m
ust a
lign
with
the
actio
ns in
clud
ed in
the
Goa
ls a
nd A
ctio
ns s
ectio
n as
con
tribu
ting.
Req
uire
men
ts a
nd In
stru
ctio
ns
This
sec
tion
mus
t be
com
plet
ed fo
r eac
h LC
AP y
ear.
Whe
n de
velo
ping
the
LCAP
in y
ear 2
or y
ear 3
, cop
y th
e “In
crea
sed
or Im
prov
ed S
ervi
ces”
sec
tion
and
ente
r the
app
ropr
iate
LC
AP y
ear.
Usi
ng th
e co
py o
f the
sec
tion,
com
plet
e th
e se
ctio
n as
requ
ired
for t
he re
leva
nt L
CAP
yea
r. R
etai
n al
l prio
r yea
r sec
tions
for e
ach
of th
e th
ree
year
s w
ithin
the
LCAP
.
Perc
enta
ge to
Incr
ease
or I
mpr
ove
Serv
ices
: Ide
ntify
the
perc
enta
ge b
y w
hich
ser
vice
s fo
r und
uplic
ated
pup
ils m
ust b
e in
crea
sed
or
impr
oved
as
com
pare
d to
the
serv
ices
pro
vide
d to
all
stud
ents
in th
e LC
AP y
ear a
s ca
lcul
ated
pur
suan
t to
5 C
CR
Sec
tion
1549
6(a)
(7).
81
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ount
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ortu
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h Sc
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Dist
rict
Page
50
of 6
3
Incr
ease
d A
ppor
tionm
ent b
ased
on
the
enro
llmen
t of F
oste
r You
th, E
nglis
h Le
arne
rs, a
nd L
ow-In
com
e St
uden
ts: S
peci
fy th
e es
timat
e of
the
amou
nt o
f fun
ds a
ppor
tione
d on
the
basi
s of
the
num
ber a
nd c
once
ntra
tion
of u
ndup
licat
ed p
upils
for t
he L
CAP
yea
r.
Req
uire
d D
escr
iptio
ns:
For e
ach
actio
n be
ing
prov
ided
to a
n en
tire
scho
ol, o
r acr
oss
the
entir
e sc
hool
dis
tric
t or c
ount
y of
fice
of e
duca
tion
(CO
E), a
n ex
plan
atio
n of
(1) h
ow th
e ne
eds
of fo
ster
you
th, E
nglis
h le
arne
rs, a
nd lo
w-in
com
e st
uden
ts w
ere
cons
ider
ed fi
rst,
and
(2) h
ow
thes
e ac
tions
are
effe
ctiv
e in
mee
ting
the
goal
s fo
r the
se s
tude
nts.
For e
ach
actio
n in
clud
ed in
the
Goa
ls a
nd A
ctio
ns s
ectio
n as
con
tribu
ting
to th
e in
crea
sed
or im
prov
ed s
ervi
ces
requ
irem
ent f
or u
ndup
licat
ed
pupi
ls a
nd p
rovi
ded
on a
n LE
A-w
ide
or s
choo
lwid
e ba
sis,
the
LEA
mus
t inc
lude
an
expl
anat
ion
cons
iste
nt w
ith 5
CC
R S
ectio
n 15
496(
b). F
or
any
such
act
ions
con
tinue
d in
to th
e 20
21–2
4 LC
AP fr
om th
e 20
17–2
020
LCAP
, the
LEA
mus
t det
erm
ine
whe
ther
or n
ot th
e ac
tion
was
ef
fect
ive
as e
xpec
ted,
and
this
det
erm
inat
ion
mus
t ref
lect
evi
denc
e of
out
com
e da
ta o
r act
ual i
mpl
emen
tatio
n to
dat
e.
Prin
cipa
lly D
irect
ed a
nd E
ffect
ive:
An
LEA
dem
onst
rate
s ho
w a
n ac
tion
is p
rinci
pally
dire
cted
tow
ards
and
effe
ctiv
e in
mee
ting
the
LEA’
s go
als
for u
ndup
licat
ed s
tude
nts
whe
n th
e LE
A ex
plai
ns h
ow:
● It
cons
ider
s th
e ne
eds,
con
ditio
ns, o
r circ
umst
ance
s of
its
undu
plic
ated
pup
ils;
● Th
e ac
tion,
or a
spec
t(s) o
f the
act
ion
(incl
udin
g, fo
r exa
mpl
e, it
s de
sign
, con
tent
, met
hods
, or l
ocat
ion)
, is
base
d on
thes
e co
nsid
erat
ions
; and
● Th
e ac
tion
is in
tend
ed to
hel
p ac
hiev
e an
exp
ecte
d m
easu
rabl
e ou
tcom
e of
the
asso
ciat
ed g
oal.
As s
uch,
the
resp
onse
pro
vide
d in
this
sec
tion
may
rely
on
a ne
eds
asse
ssm
ent o
f und
uplic
ated
stu
dent
s.
Con
clus
ory
stat
emen
ts th
at a
ser
vice
will
help
ach
ieve
an
expe
cted
out
com
e fo
r the
goa
l, w
ithou
t an
expl
icit
conn
ectio
n or
furth
er e
xpla
natio
n as
to h
ow, a
re n
ot s
uffic
ient
. Fur
ther
, sim
ply
stat
ing
that
an
LEA
has
a hi
gh e
nrol
lmen
t per
cent
age
of a
spe
cific
stu
dent
gro
up o
r gro
ups
does
no
t mee
t the
incr
ease
or i
mpr
ove
serv
ices
sta
ndar
d be
caus
e en
rollin
g st
uden
ts is
not
the
sam
e as
ser
ving
stu
dent
s.
For e
xam
ple,
if a
n LE
A de
term
ines
that
low
-inco
me
stud
ents
hav
e a
sign
ifica
ntly
low
er a
ttend
ance
rate
than
the
atte
ndan
ce ra
te fo
r all
stud
ents
, it m
ight
just
ify L
EA-w
ide
or s
choo
lwid
e ac
tions
to a
ddre
ss th
is a
rea
of n
eed
in th
e fo
llow
ing
way
:
Afte
r ass
essi
ng th
e ne
eds,
con
ditio
ns, a
nd c
ircum
stan
ces
of o
ur lo
w-in
com
e st
uden
ts, w
e le
arne
d th
at th
e at
tend
ance
rate
of o
ur lo
w-
inco
me
stud
ents
is 7
% lo
wer
than
the
atte
ndan
ce ra
te fo
r all
stud
ents
. (N
eeds
, Con
ditio
ns, C
ircum
stan
ces
[Prin
cipa
lly D
irect
ed])
In o
rder
to a
ddre
ss th
is c
ondi
tion
of o
ur lo
w-in
com
e st
uden
ts, w
e w
ill de
velo
p an
d im
plem
ent a
new
atte
ndan
ce p
rogr
am th
at is
de
sign
ed to
add
ress
som
e of
the
maj
or c
ause
s of
abs
ente
eism
, inc
ludi
ng la
ck o
f rel
iabl
e tra
nspo
rtatio
n an
d fo
od, a
s w
ell a
s a
scho
ol
clim
ate
that
doe
s no
t em
phas
ize
the
impo
rtanc
e of
atte
ndan
ce. G
oal N
, Act
ions
X, Y
, and
Z p
rovi
de a
dditi
onal
tran
spor
tatio
n an
d nu
tritio
nal r
esou
rces
as
wel
l as
a di
stric
twid
e ed
ucat
iona
l cam
paig
n on
the
bene
fits
of h
igh
atte
ndan
ce ra
tes.
(Con
tribu
ting
Actio
n(s)
)
82
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l Con
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Acc
ount
abili
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for F
ortu
na U
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h Sc
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Dist
rict
Page
51
of 6
3
Thes
e ac
tions
are
bei
ng p
rovi
ded
on a
n LE
A-w
ide
basi
s an
d w
e ex
pect
/hop
e th
at a
ll st
uden
ts w
ith le
ss th
an a
100
% a
ttend
ance
rate
w
ill be
nefit
. How
ever
, bec
ause
of t
he s
igni
fican
tly lo
wer
atte
ndan
ce ra
te o
f low
-inco
me
stud
ents
, and
bec
ause
the
actio
ns m
eet n
eeds
m
ost a
ssoc
iate
d w
ith th
e ch
roni
c st
ress
es a
nd e
xper
ienc
es o
f a s
ocio
-eco
nom
ical
ly d
isad
vant
aged
sta
tus,
we
expe
ct th
at th
e at
tend
ance
rate
for o
ur lo
w-in
com
e st
uden
ts w
ill in
crea
se s
igni
fican
tly m
ore
than
the
aver
age
atte
ndan
ce ra
te o
f all
othe
r stu
dent
s.
(Mea
sura
ble
Out
com
es [E
ffect
ive
In])
CO
Es a
nd C
hart
er S
choo
ls: D
escr
ibe
how
act
ions
incl
uded
as
cont
ribut
ing
to m
eetin
g th
e in
crea
sed
or im
prov
ed s
ervi
ces
requ
irem
ent o
n an
LE
A-w
ide
basi
s ar
e pr
inci
pally
dire
cted
to a
nd e
ffect
ive
in m
eetin
g its
goa
ls fo
r und
uplic
ated
pup
ils in
the
stat
e an
d an
y lo
cal p
riorit
ies
as
desc
ribed
abo
ve. I
n th
e ca
se o
f CO
Es a
nd c
harte
r sch
ools
, sch
oolw
ide
and
LEA-
wid
e ar
e co
nsid
ered
to b
e sy
nony
mou
s.
For S
choo
l Dis
tric
ts O
nly:
Act
ions
Pro
vide
d on
an
LEA
-Wid
e B
asis
:
Und
uplic
ated
Per
cent
age
> 55
%: F
or s
choo
l dis
trict
s w
ith a
n un
dupl
icat
ed p
upil
perc
enta
ge o
f 55%
or m
ore,
des
crib
e ho
w th
ese
actio
ns a
re
prin
cipa
lly d
irect
ed to
and
effe
ctiv
e in
mee
ting
its g
oals
for u
ndup
licat
ed p
upils
in th
e st
ate
and
any
loca
l prio
ritie
s as
des
crib
ed a
bove
.
Und
uplic
ated
Per
cent
age
< 55
%: F
or s
choo
l dis
trict
s w
ith a
n un
dupl
icat
ed p
upil
perc
enta
ge o
f les
s th
an 5
5%, d
escr
ibe
how
thes
e ac
tions
ar
e pr
inci
pally
dire
cted
to a
nd e
ffect
ive
in m
eetin
g its
goa
ls fo
r und
uplic
ated
pup
ils in
the
stat
e an
d an
y lo
cal p
riorit
ies.
Als
o de
scrib
e ho
w th
e ac
tions
are
the
mos
t effe
ctiv
e us
e of
the
fund
s to
mee
t the
se g
oals
for i
ts u
ndup
licat
ed p
upils
. Pro
vide
the
basi
s fo
r thi
s de
term
inat
ion,
in
clud
ing
any
alte
rnat
ives
con
side
red,
sup
porti
ng re
sear
ch, e
xper
ienc
e, o
r edu
catio
nal t
heor
y.
Act
ions
Pro
vide
d on
a S
choo
lwid
e B
asis
:
Scho
ol D
istri
cts
mus
t ide
ntify
in th
e de
scrip
tion
thos
e ac
tions
bei
ng fu
nded
and
pro
vide
d on
a s
choo
lwid
e ba
sis,
and
incl
ude
the
requ
ired
desc
riptio
n su
ppor
ting
the
use
of th
e fu
nds
on a
sch
oolw
ide
basi
s.
For s
choo
ls w
ith 4
0% o
r mor
e en
rollm
ent o
f und
uplic
ated
pup
ils: D
escr
ibe
how
thes
e ac
tions
are
prin
cipa
lly d
irect
ed to
and
effe
ctiv
e in
m
eetin
g its
goa
ls fo
r its
und
uplic
ated
pup
ils in
the
stat
e an
d an
y lo
cal p
riorit
ies.
For s
choo
l dis
tric
ts e
xpen
ding
fund
s on
a s
choo
lwid
e ba
sis
at a
sch
ool w
ith le
ss th
an 4
0% e
nrol
lmen
t of u
ndup
licat
ed p
upils
: D
escr
ibe
how
thes
e ac
tions
are
prin
cipa
lly d
irect
ed to
and
how
the
actio
ns a
re th
e m
ost e
ffect
ive
use
of th
e fu
nds
to m
eet i
ts g
oals
for f
oste
r yo
uth,
Eng
lish
lear
ners
, and
low
-inco
me
stud
ents
in th
e st
ate
and
any
loca
l prio
ritie
s.
“A d
escr
iptio
n of
how
ser
vice
s fo
r fos
ter y
outh
, Eng
lish
lear
ners
, and
low
-inco
me
stud
ents
are
bei
ng in
crea
sed
or im
prov
ed b
y th
e pe
rcen
tage
requ
ired.
”
Con
sist
ent w
ith th
e re
quire
men
ts o
f 5 C
CR
Sec
tion
1549
6, d
escr
ibe
how
ser
vice
s pr
ovid
ed fo
r und
uplic
ated
pup
ils a
re in
crea
sed
or im
prov
ed
by a
t lea
st th
e pe
rcen
tage
cal
cula
ted
as c
ompa
red
to th
e se
rvic
es p
rovi
ded
for a
ll st
uden
ts in
the
LCAP
yea
r. To
impr
ove
serv
ices
mea
ns to
gr
ow s
ervi
ces
in q
ualit
y an
d to
incr
ease
ser
vice
s m
eans
to g
row
ser
vice
s in
qua
ntity
. Ser
vice
s ar
e in
crea
sed
or im
prov
ed b
y th
ose
actio
ns in
th
e LC
AP th
at a
re in
clud
ed in
the
Goa
ls a
nd A
ctio
ns s
ectio
n as
con
tribu
ting
to th
e in
crea
sed
or im
prov
ed s
ervi
ces
requ
irem
ent.
This
83
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rict
Page
52
of 6
3
desc
riptio
n m
ust a
ddre
ss h
ow th
ese
actio
n(s)
are
exp
ecte
d to
resu
lt in
the
requ
ired
prop
ortio
nal i
ncre
ase
or im
prov
emen
t in
serv
ices
for
undu
plic
ated
pup
ils a
s co
mpa
red
to th
e se
rvic
es th
e LE
A pr
ovid
es to
all
stud
ents
for t
he re
leva
nt L
CAP
yea
r.
Expe
nditu
re T
able
s C
ompl
ete
the
Dat
a En
try ta
ble
for e
ach
actio
n in
the
LCAP
. The
info
rmat
ion
ente
red
into
this
tabl
e w
ill au
tom
atic
ally
pop
ulat
e th
e ot
her
Expe
nditu
re T
able
s. A
ll in
form
atio
n is
ent
ered
into
the
Dat
a En
try ta
ble.
Do
not e
nter
dat
a in
to th
e ot
her t
able
s.
The
follo
win
g ex
pend
iture
tabl
es a
re re
quire
d to
be
incl
uded
in th
e LC
AP a
s ad
opte
d by
the
loca
l gov
erni
ng b
oard
or g
over
ning
bod
y:
Ta
ble
1: A
ctio
ns
Ta
ble
2: T
otal
Exp
endi
ture
s
Ta
ble
3: C
ontri
butin
g Ex
pend
iture
s
Ta
ble
4: A
nnua
l Upd
ate
Expe
nditu
res
The
Dat
a En
try ta
ble
may
be
incl
uded
in th
e LC
AP a
s ad
opte
d by
the
loca
l gov
erni
ng b
oard
or g
over
ning
bod
y, b
ut is
not
requ
ired
to b
e in
clud
ed.
In th
e D
ata
Entry
tabl
e, p
rovi
de th
e fo
llow
ing
info
rmat
ion
for e
ach
actio
n in
the
LCAP
for t
he re
leva
nt L
CAP
yea
r:
G
oal #
: Ent
er th
e LC
AP G
oal n
umbe
r for
the
actio
n.
A
ctio
n #:
Ent
er th
e ac
tion’
s nu
mbe
r as
indi
cate
d in
the
LCAP
Goa
l.
A
ctio
n Ti
tle: P
rovi
de a
title
of t
he a
ctio
n.
St
uden
t Gro
up(s
): In
dica
te th
e st
uden
t gro
up o
r gro
ups
who
will
be th
e pr
imar
y be
nefic
iary
of t
he a
ctio
n by
ent
erin
g “A
ll”, o
r by
ente
ring
a sp
ecifi
c st
uden
t gro
up o
r gro
ups.
In
crea
sed
/ Im
prov
ed: T
ype
“Yes
” if t
he a
ctio
n is
incl
uded
as
cont
ribut
ing
to m
eetin
g th
e in
crea
sed
or im
prov
ed s
ervi
ces;
OR
, typ
e “N
o” if
the
actio
n is
not
incl
uded
as
cont
ribut
ing
to m
eetin
g th
e in
crea
sed
or im
prov
ed s
ervi
ces.
If
“Yes
” is
ente
red
into
the
Con
tribu
ting
colu
mn,
then
com
plet
e th
e fo
llow
ing
colu
mns
:
o
Scop
e : T
he s
cope
of a
n ac
tion
may
be
LEA-
wid
e (i.
e. d
istri
ctw
ide,
cou
ntyw
ide,
or c
harte
rwid
e), s
choo
lwid
e, o
r lim
ited.
An
actio
n th
at is
LEA
-wid
e in
sco
pe u
pgra
des
the
entir
e ed
ucat
iona
l pro
gram
of t
he L
EA. A
n ac
tion
that
is s
choo
lwid
e in
sco
pe u
pgra
des
the
entir
e ed
ucat
iona
l pro
gram
of a
sin
gle
scho
ol. A
n ac
tion
that
is li
mite
d in
its
scop
e is
an
actio
n th
at s
erve
s on
ly o
ne o
r mor
e un
dupl
icat
ed s
tude
nt g
roup
s.
84
2021
-22
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l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
53
of 6
3
o
Und
uplic
ated
Stu
dent
Gro
up(s
): R
egar
dles
s of
sco
pe, c
ontri
butin
g ac
tions
ser
ve o
ne o
r mor
e un
dupl
icat
ed s
tude
nt g
roup
s.
Indi
cate
one
or m
ore
undu
plic
ated
stu
dent
gro
ups
for w
hom
ser
vice
s ar
e be
ing
incr
ease
d or
impr
oved
as
com
pare
d to
wha
t all
stud
ents
rece
ive.
o
Loca
tion:
Iden
tify
the
loca
tion
whe
re th
e ac
tion
will
be p
rovi
ded.
If th
e ac
tion
is p
rovi
ded
to a
ll sc
hool
s w
ithin
the
LEA,
the
LEA
mus
t ind
icat
e “A
ll Sc
hool
s”. I
f the
act
ion
is p
rovi
ded
to s
peci
fic s
choo
ls w
ithin
the
LEA
or s
peci
fic g
rade
spa
ns o
nly,
the
LEA
mus
t en
ter “
Spec
ific
Scho
ols”
or “
Spec
ific
Gra
de S
pans
”. Id
entif
y th
e in
divi
dual
sch
ool o
r a s
ubse
t of s
choo
ls o
r gra
de s
pans
(e.g
., al
l hi
gh s
choo
ls o
r gra
des
K-5)
, as
appr
opria
te.
Ti
me
Span
: Ent
er “o
ngoi
ng” i
f the
act
ion
will
be im
plem
ente
d fo
r an
inde
term
inat
e pe
riod
of ti
me.
Oth
erw
ise,
indi
cate
the
span
of t
ime
for w
hich
the
actio
n w
ill be
impl
emen
ted.
For
exa
mpl
e, a
n LE
A m
ight
ent
er “1
Yea
r”, o
r “2
Year
s”, o
r “6
Mon
ths”
.
Pe
rson
nel E
xpen
se: T
his
colu
mn
will
be a
utom
atic
ally
cal
cula
ted
base
d on
info
rmat
ion
prov
ided
in th
e fo
llow
ing
colu
mns
:
o
Tota
l Per
sonn
el: E
nter
the
tota
l am
ount
of p
erso
nnel
exp
endi
ture
s ut
ilized
to im
plem
ent t
his
actio
n.
o
Tota
l Non
-Per
sonn
el: T
his
amou
nt w
ill be
aut
omat
ical
ly c
alcu
late
d.
LC
FF F
unds
: Ent
er th
e to
tal a
mou
nt o
f LC
FF fu
nds
utiliz
ed to
impl
emen
t thi
s ac
tion,
if a
ny. L
CFF
fund
s in
clud
e al
l fun
ds th
at m
ake
up
an L
EA’s
tota
l LC
FF ta
rget
(i.e
. bas
e gr
ant,
grad
e sp
an a
djus
tmen
t, su
pple
men
tal g
rant
, con
cent
ratio
n gr
ant,
Targ
eted
Inst
ruct
iona
l Im
prov
emen
t Blo
ck G
rant
, and
Hom
e-To
-Sch
ool T
rans
porta
tion)
.
O
ther
Sta
te F
unds
: Ent
er th
e to
tal a
mou
nt o
f Oth
er S
tate
Fun
ds u
tiliz
ed to
impl
emen
t thi
s ac
tion,
if a
ny.
Lo
cal F
unds
: Ent
er th
e to
tal a
mou
nt o
f Loc
al F
unds
util
ized
to im
plem
ent t
his
actio
n, if
any
.
Fe
dera
l Fun
ds: E
nter
the
tota
l am
ount
of F
eder
al F
unds
util
ized
to im
plem
ent t
his
actio
n, if
any
.
To
tal F
unds
: Thi
s am
ount
is a
utom
atic
ally
cal
cula
ted
base
d on
am
ount
s en
tere
d in
the
prev
ious
four
col
umns
.
85
2021
-22
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l Con
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Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
54
of 6
3
Tota
l Exp
endi
ture
s Ta
ble
LC
FF F
unds
O
ther
Sta
te F
unds
Lo
cal F
unds
Fe
dera
l Fun
ds
Tota
l Fun
ds
Tota
ls:
Tota
l Per
sonn
el
Tota
l Non
-per
sonn
el
Tota
ls:
G
oal
Act
ion
# St
uden
t Gro
up(s
) Ti
tle
LCFF
Fun
ds
Oth
er S
tate
Fun
ds
Loca
l Fun
ds
Fede
ral F
unds
To
tal F
unds
1
1
$0
.00
1 2
$0.0
0 1
3
$0
.00
1 4
$0.0
0 1
5
$0
.00
1 6
$0.0
0 1
7
$0
.00
1 8
$0.0
0 1
9
$0
.00
1 10
$0
.00
1 11
$0
.00
1 12
$0
.00
1 13
$0
.00
1 14
$0
.00
1 15
$0
.00
1 16
$0
.00
1 17
$0
.00
1 18
$0
.00
1 19
$0
.00
1 20
$0
.00
1 21
$0
.00
1 22
$0
.00
1 23
$0
.00
1 24
$0
.00
1 25
$0
.00
1 26
$0
.00
86
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
55
of 6
3
Goa
l A
ctio
n #
Stud
ent G
roup
(s)
Title
LC
FF F
unds
O
ther
Sta
te F
unds
Lo
cal F
unds
Fe
dera
l Fun
ds
Tota
l Fun
ds
1 27
$0
.00
1 28
$0
.00
1 29
$0
.00
1 30
$0
.00
1 31
$0
.00
1 32
$0
.00
1 33
$0
.00
1 34
$0
.00
1 35
$0
.00
1 36
$0
.00
1 37
$0
.00
1 38
$0
.00
1 39
$0
.00
1 40
$0
.00
1 41
$0
.00
1 42
$0
.00
1 43
$0
.00
1 44
$0
.00
1 45
$0
.00
1 46
$0
.00
1 47
$0
.00
1 48
$0
.00
1 49
$0
.00
1 50
$0
.00
2 1
$0.0
0 2
2
$0
.00
2 3
$0.0
0 2
4
$0
.00
2 5
$0.0
0 2
6
$0
.00
2 7
$0.0
0 2
8
$0
.00
2 9
$0.0
0 2
10
$0.0
0 2
11
$0.0
0 2
12
$0.0
0
87
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
56
of 6
3
Goa
l A
ctio
n #
Stud
ent G
roup
(s)
Title
LC
FF F
unds
O
ther
Sta
te F
unds
Lo
cal F
unds
Fe
dera
l Fun
ds
Tota
l Fun
ds
2 13
$0
.00
2 14
$0
.00
2 15
$0
.00
2 16
$0
.00
2 17
$0
.00
2 18
$0
.00
2 19
$0
.00
2 20
$0
.00
2 21
$0
.00
2 22
$0
.00
2 23
$0
.00
2 24
$0
.00
2 25
$0
.00
2 26
$0
.00
2 27
$0
.00
2 28
$0
.00
2 29
$0
.00
2 30
$0
.00
2 31
$0
.00
2 32
$0
.00
2 33
$0
.00
2 34
$0
.00
2 35
$0
.00
2 36
$0
.00
2 37
$0
.00
2 38
$0
.00
2 39
$0
.00
2 40
$0
.00
2 41
$0
.00
2 42
$0
.00
2 43
$0
.00
2 44
$0
.00
2 45
$0
.00
2 46
$0
.00
2 47
$0
.00
2 48
$0
.00
88
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
57
of 6
3
Goa
l A
ctio
n #
Stud
ent G
roup
(s)
Title
LC
FF F
unds
O
ther
Sta
te F
unds
Lo
cal F
unds
Fe
dera
l Fun
ds
Tota
l Fun
ds
2 49
$0
.00
2 50
$0
.00
3 1
$0.0
0 3
2 $0
.00
3 3
$0.0
0 3
4 $0
.00
3 5
$0.0
0 3
6 $0
.00
3 7
$0.0
0 3
8 $0
.00
3 9
$0.0
0 3
10
$0.0
0 3
11
$0.0
0 3
12
$0.0
0 3
13
$0.0
0 3
14
$0.0
0 3
15
$0.0
0 3
16
$0.0
0 3
17
$0.0
0 3
18
$0.0
0 3
19
$0.0
0 3
20
$0.0
0 3
21
$0.0
0 3
22
$0.0
0 3
23
$0.0
0 3
24
$0.0
0 3
25
$0.0
0 3
26
$0.0
0 3
27
$0.0
0 3
28
$0.0
0 3
29
$0.0
0 3
30
$0.0
0 3
31
$0.0
0 3
32
$0.0
0 3
33
$0.0
0 3
34
$0.0
0
89
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
58
of 6
3
Goa
l A
ctio
n #
Stud
ent G
roup
(s)
Title
LC
FF F
unds
O
ther
Sta
te F
unds
Lo
cal F
unds
Fe
dera
l Fun
ds
Tota
l Fun
ds
3 35
$0
.00
3 36
$0
.00
3 37
$0
.00
3 38
$0
.00
3 39
$0
.00
3 40
$0
.00
3 41
$0
.00
3 42
$0
.00
3 43
$0
.00
3 44
$0
.00
3 45
$0
.00
3 46
$0
.00
3 47
$0
.00
3 48
$0
.00
3 49
$0
.00
3 50
$0
.00
4 1
$0.0
0 4
2 $0
.00
4 3
$0.0
0 4
4 $0
.00
4 5
$0.0
0 4
6 $0
.00
4 7
$0.0
0 4
8 $0
.00
4 9
$0.0
0 4
10
$0.0
0 4
11
$0.0
0 4
12
$0.0
0 4
13
$0.0
0 4
14
$0.0
0 4
15
$0.0
0 4
16
$0.0
0 4
17
$0.0
0 4
18
$0.0
0 4
19
$0.0
0 4
20
$0.0
0
90
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
59
of 6
3
Goa
l A
ctio
n #
Stud
ent G
roup
(s)
Title
LC
FF F
unds
O
ther
Sta
te F
unds
Lo
cal F
unds
Fe
dera
l Fun
ds
Tota
l Fun
ds
4 21
$0
.00
4 22
$0
.00
4 23
$0
.00
4 24
$0
.00
4 25
$0
.00
4 26
$0
.00
4 27
$0
.00
4 28
$0
.00
4 29
$0
.00
4 30
$0
.00
4 31
$0
.00
4 32
$0
.00
4 33
$0
.00
4 34
$0
.00
4 35
$0
.00
4 36
$0
.00
4 37
$0
.00
4 38
$0
.00
4 39
$0
.00
4 40
$0
.00
4 41
$0
.00
4 42
$0
.00
4 43
$0
.00
4 44
$0
.00
4 45
$0
.00
4 46
$0
.00
4 47
$0
.00
4 48
$0
.00
4 49
$0
.00
4 50
$0
.00
5 1
$0.0
0 5
2 $0
.00
5 3
$0.0
0 5
4 $0
.00
5 5
$0.0
0 5
6 $0
.00
91
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
60
of 6
3
Goa
l A
ctio
n #
Stud
ent G
roup
(s)
Title
LC
FF F
unds
O
ther
Sta
te F
unds
Lo
cal F
unds
Fe
dera
l Fun
ds
Tota
l Fun
ds
5 7
$0.0
0 5
8 $0
.00
5 9
$0.0
0 5
10
$0.0
0 5
11
$0.0
0 5
12
$0.0
0 5
13
$0.0
0 5
14
$0.0
0 5
15
$0.0
0 5
16
$0.0
0 5
17
$0.0
0 5
18
$0.0
0 5
19
$0.0
0 5
20
$0.0
0 5
21
$0.0
0 5
22
$0.0
0 5
23
$0.0
0 5
24
$0.0
0 5
25
$0.0
0 5
26
$0.0
0 5
27
$0.0
0 5
28
$0.0
0 5
29
$0.0
0 5
30
$0.0
0 5
31
$0.0
0 5
32
$0.0
0 5
33
$0.0
0 5
34
$0.0
0 5
35
$0.0
0 5
36
$0.0
0 5
37
$0.0
0 5
38
$0.0
0 5
39
$0.0
0 5
40
$0.0
0 5
41
$0.0
0 5
42
$0.0
0
92
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
61
of 6
3
Goa
l A
ctio
n #
Stud
ent G
roup
(s)
Title
LC
FF F
unds
O
ther
Sta
te F
unds
Lo
cal F
unds
Fe
dera
l Fun
ds
Tota
l Fun
ds
5 43
$0
.00
5 44
$0
.00
5 45
$0
.00
5 46
$0
.00
5 47
$0
.00
5 48
$0
.00
5 49
$0
.00
5 50
$0
.00
93
2021
-22
Loca
l Con
trol
Acc
ount
abili
ty P
lan
for F
ortu
na U
nion
Hig
h Sc
hool
Dist
rict
Page
62
of 6
3
Con
trib
utin
g Ex
pend
iture
s Ta
bles
Tota
ls b
y Ty
pe
Tota
l LC
FF F
unds
To
tal F
unds
Tota
l:
$0.0
0 $0
.00
LEA
-wid
e To
tal:
$0
.00
$0.0
0
Lim
ited
Tota
l:
$0.0
0 $0
.00
Scho
olw
ide
Tota
l:
$0.0
0 $0
.00
Goa
l A
ctio
n #
Act
ion
Title
Sc
ope
Und
uplic
ated
St
uden
t Gro
up(s
) Lo
catio
n LC
FF F
unds
To
tal F
unds
star
tcol
laps
e
94
2021
-22
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96
Allowable Uses ESSER II (CRRSA): • Coordination of LEA preparedness and response efforts to improve coordinated responses with other agencies toprevent, prepare for, and respond to coronavirus.
• Providing principals and other school leaders with the resources necessary to address school needs.
• Activities to address the unique needs of low-income children or students, children with disabilities, English learners,racial and ethnic minorities, students experiencing homelessness, and foster care youth.
• Developing and implementing procedures and systems to improve LEA preparedness and response efforts.
• Training and professional development for LEA staff on sanitation and minimizing the spread of infectious diseases.
• Purchasing supplies to sanitize and clean LEA facilities.
• Planning for and coordinating during long-term closures, including how to provide meals, technology for onlinelearning, guidance on IDEA requirements, and ensuring other educational services can continue to be provided consistent with all applicable requirements.
• Purchasing educational technology (including hardware, software, and connectivity) for students served by the LEAthat aids in regular and substantive educational interactions between students and their classroom teachers, including assistance technology or adaptive equipment.
• Providing mental health services and supports.
• Planning and implementing activities related to summer learning and supplemental afterschool programs, includingproviding classroom instruction or online learning during the summer months and addressing the needs of low-income students, students with disabilities, English learners, migrant students, students experiencing homelessness, and children in foster care.
• Other activities that are necessary to maintain operations and continuity of services and continuing to employ existingstaff.
• Addressing learning loss among students, including low-income students, students with disabilities, Englishlearners, racial and ethnic minorities, students experiencing homelessness, and children in foster care, of the local educational agency, including by–
o Administering and using high-quality assessments to accurately assess students’ academic progressand assist educators in meeting students’ academic needs, including through differentiating instruction.
o Implementing evidence-based activities to meet the comprehensive needs of students.
o Providing information and assistance to parents and families on how they can effectively supportstudents, including in a distance learning environment.
o Tracking student attendance and improving student engagement in distance education.
• School facility repairs and improvements to reduce risk of virus transmission and to support studenthealth needs.
• Inspection, testing, maintenance, repair, replacement, and upgrade projects to improve the indoor air quality in
school facilities, including mechanical and non-mechanical heating, ventilation, and air conditioning systems, filtering,
purification, and other air cleaning, fans, control systems, and window and door repair and replacement.
97
Allowable Uses
ESSER III (American Rescue Plan):
Reserve at least 20% of funds to address learning loss through evidence-based interventions, such as summer learning,
extended day comprehensive afterschool programs, or extended school year programs, and ensure such interventions
respond to students’ academic, social, and emotional needs, and address the disproportionate impact of the pandemic
on the student populations that include low-income students, students with disabilities, students who are English
learners, racial and ethnic minorities, students experiencing homelessness and students who are in foster care.
AB/SB 86 In-person Instruction Grants
This grant may be used for any purpose consistent with providing in-person instruction for any pupil participating in in-
person instruction, including, but not limited to, COVID-19 testing, cleaning and disinfection, personal protective
equipment, ventilation and other school site upgrades necessary for health and safety, salaries for certificated or
classified employees providing in-person instruction or services, and social and mental health support services provided
in conjunction with in-person instruction.
AB/SB 86 Expanded learning Opportunity Grants
Learning recovery program to provide supplemental instruction, support for social and emotional well-being, and meals
to specified pupil groups. 85% of funds must go towards in-person instruction pursuant to a list of eligible uses. 15% may
be used for distance learning or preparing to reopen schools. LEAs must adopt an expenditure plan prior to June 1, 2021.
1. Increasing the instructional minutes/days during the school year, summer school or intersessional instructional
programs, etc.
2. Implementing/expanding learning supports: a. tutoring by certificated or classified staff b. Learning recovery programs
or materials to improve academic proficiency or for EL students c. Educator training in “accelerated learning strategies
and effectively addressing learning gaps”
3. Addressing other “barriers to learning,” including health, counseling, mental health services, school meal programs,
before/after school programs, trauma, social-emotional learning, and referrals for support for family or pupil needs.
4. Community learning hubs that provide access to technology, high-speed internet, and other academic supports.
5. Supports for credit deficient pupils to complete graduation or grade promotion and improve college eligibility.
6. Diagnostic, progress monitoring, and benchmark assessments of pupil learning.
7. Staff training for trauma-informed practices for pupils and families
98
Date: April 21, 2021
Item: Report, Discussion and Possible Action to accept the 2019-2020 Annual Audit
Overview: Education Code 41020.3 requires that the governing board is required to “review, at a public meeting, the annual audit of the local education agency for the prior year, any audit exceptions identified in that audit, the recommendations or findings of any management letter issued by the auditor, and any description of correction or plans to correct any exceptions or management letter issue.”
Recommendation: Board to accept the 2019-2020 Annual Audit.
Budget Considerations: NA
Funding Source: NA
Budgeted: NA
Amount: NA
Prepared by: Sarah Poust
Reviewed by: Glen Senestraro
Board Agenda Backup
Item No: 12.1
99
--·-·------·---~~---··"-···-- -·--·-
FORTUNA UNION HIGH SCHOOL DISTRICT County of Humboldt Fortuna, California
FINANCIAL STATEMENTS
Year Ended June 30, 2020
With
INDEPENDENT AUDITOR'S REPORT
12.1
100
FORTUNA UNION HIGH SCHOOL DISTRICT
TABLE OF CONTENTS
June 30, 2020
INTRODUCTION SECTION
Title Page Table of Contents
FINANCIAL SECTION
Independent Auditor's Report on Financial Statements
Management's Discussion and Analysis (Required Supplementary Information)
Basic Financial Statements
Government-wide Financial Statements: Statement of Net Position Statement of Activities
Fund Financial Statements: Balance Sheet - Governmental Funds Reconciliation of the Governmental Funds
Balance Sheet to the Statement of Net Position Statement of Revenues, Expenditures, and Changes in
Fund Balances - Governmental Funds Reconciliation of the Governmental Funds Statement of Revenues,
Expenditures, and Changes in Fund Balances to the Statement of Activities
Statement of Fiduciary Net Position -Fiduciary Funds Notes to the Financial Statements
REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Revenues, Expenditures, and Changes in Fund Balances: Budget and Actual (GAAP) - Major Funds
General Fund Building Fund Bond Interest and Redemption Fund
-------· -------~-·-·-·----------·--
1
4.1
5 6
7
8
9
10 11 12
49 50 51
101
FORTUNA UNION HIGH SCHOOL DISTRICT
TABLE OF CONTENTS
June 30, 2020
Schedule of Changes in the Net OPEB Llability and Related Ratios for the Last Ten Years
Schedule of the District's Proportionate Share of the Net Pension Llability for the Last Ten Years - California Public Employees' Retirement System
Schedule of the District's Proportionate Share of the Net Pension Llability for the Last Ten Years - California State Teachers' Retirement System
Schedule of Contributions for the Last Ten Years - California Public Employees' Retirement System
Schedule of Contributions for the Last Ten Years - California State Teachers' Retirement System
SUPPLEMENTARY INFORMATION
Combining Schedules - Nonmajor Funds: Combining Balance Sheet Combining Schedule of Revenues, Expenditures,
and Changes in Fund Balance (By Object)
Organization
Schedule of Average Daily Attendance
Schedule of Instructional Time
Schedule of Financial Trends and Analysis
Schedule of Charter Schools
52
53
54
55
56
57
58
59
60
61
62
63
102
FORTUNA UNION HIGH SCHOOL DISTRICT
TABLE OF CONTENTS
June 30, 2020
Schedule of Expenditures of Federal Awards
Notes to the Schedule of Expenditures of Federal Awards
Reconciliation of Annual Financial and Budget Report with Audited Financial Statements
OTHER INDEPENDENT AUDITOR'S REPORTS
Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards
Independent Auditor's Report on State Compliance
Independent Auditor's Report on Compliance For Each Major Program and on Internal Control Over Compliance Required by the Uniform Guidance
FINDINGS AND QUESTIONED COSTS SECTION
Schedule of Findings and Questioned Costs
District's Corrective Action Plan
Schedule of Prior Audit Findings
64
65
66
67
69
72
75
85
87
103
John R. Goff, CPA
Mark G. Wetzel, CPA
Michael R. Cline, CPA
DltlM DAVID L. MOONIE & CO., LLP
Certified Public Accountants
FORTUNA UNION HIGH SCHOOL DISTRICT
Kenneth X. Stringer, CPA
Aaron S. Weiss, CPA
Matthew J. Hague, CPA
INDEPENDENT AUDITOR'S REPORT ON FINANCIAL STATEMENTS
Board of Trustees Fortuna Union High School District 379 12th Street Fortuna, California 95540
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the Fortuna Union High School District (the "District") as of and for the year ended June 30, 2020, and the related notes to the financial statements, which collectively comprise the District's basic .financial statements as listed in the table of contents.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or
error.
Auditor's Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to
1
900 G Street, Suite 103 • Arcata, CA 95521 • 707.822.3337 (Bus.) • 707.442.5298 (Fax)
325 Second Street, Suite 301 • Eureka, CA 95501 • 707.442.1737 (Bus.) • 707.442.5298 (Fax) • [email protected] E-mail
104
FORTUNA UNION HIGH SCHOOL DISTRICT
INDEPENDENT AUDITOR'S REPORT ON FINANCIAL STATEMENTS - CONTINUED
design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, each major fund, and the aggregate remaining fund information of the District as of June 30, 2020, and the respective changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Other Matters
R.equired Supplementary Information
Accounting principles generally accepted in the United States of America require that the management's discussion and analysis, the budgetary comparison information, the schedule of changes in the net OPEB liability and related ratios, and the schedules of pension liabilities and contribution as listed in the Table of Contents be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Ieformation
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the District's basic financial statements. The combining nonmajor fund financial schedules and other supplementary schedules listed in the Table of Contents are presented for purposes of additional analysis and are not a required part of the basic financial statements. The schedule of expenditures of federal awards is presented for purposes of additional analysis as required by Title 2 U.S. Code ef Federal R.egulations (CFR) Part 200, Uniform Administrative R.equirements, Cost Principles, and Audit Requirements for Federal Awards, and is also not a required part of the basic financial statements.
2
105
FORTUNA UNION HIGH SCHOOL DISTRICT INDEPENDENT AUDITOR'S REPORT ON FINANCIAL STATEMENTS -
CONTINUED
The combining nonmajor fund financial schedules, the schedule of average daily attendance, the schedule of instructional time, the schedule of financial trends and analysis, the reconciliation of annual financial and budget report with audited financial statements, and the schedule of expenditures of federal awards are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining nonmajor fund financial schedules and the other supplementary schedules listed in the first sentence of this paragraph are fairly stated in all material respects in relation to the basic financial statements as a whole.
The Organization Schedule and the Schedule of Charter Schools have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them.
Other Reporting Required by Government Auditing Standards
In accordance with Government Attditing Standards, we have also issued our report dated March 5, 2021, on our consideration of the District's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Attditing Standards in considering the District's internal control over financial reporting and compliance.
CERT IFIED PUBLIC ACCOUNTANTS Eureka, California March 5, 2021
3
106
Introduction
Fortuna Union High School District Management's Discussion and Analysis For Fiscal Year Ending June 30, 2020
The Management's Discussion and Analysis section of the audit is management's view of the District's financial condition, and provides an opportunity to discuss important fiscal issues with the Governing Board and the public.
The mission of the Fortuna Union High School District is to graduate students who can function effectively as productive citizens in the modem world. In concert with our community, we will do everything we possibly can to teach our students to read, write, and do math at or above the minimum California State Standards. Further, we will teach our students to understand and use modem technology, work cooperatively to solve problems, understand and respect human differences, and accept the inevitability of change. Our motto - "What you are to be, you are now becoming" - means that our responsibility is to give students the academic and social tools they need to be positive contributing members of their community, state and country. At the present time, the District serves approximately one thousand one hundred students in three schools, Fortuna High School, East High School (Continuation School), and Academy of the Redwoods ( an Early College High School) on the campus of the nearby community college, College of the Redwoods.
Using This Annual Report This section of the District's annual financial report presents our discussion and analysis of our financial performance during the fiscal year that ended on June 30, 2020. It should be read in conjunction with the Independent Auditor's Report immediately preceding and the financial statements that follow this section. This annual report consists of a series of financial statements. The Statement of Net position and Statement of Activities provide information about the activities of the District as a whole and present a longer-term view of the District's finances. The fund financial statements for governmental activities provide information about how District services were financed in the short-term, and how much remains for future spending. Fund financial statements also report the District's operations in more detail than the government-wide statements by providing information about the District's most significant funds. The remaining statements provide financial information about activities for which the District acts solely as a trustee or agent for the benefit of those outside the District.
Financial Highlights > The District's total net position was -$787,526. > The District had an increase in net position for 2019-2020 of$125,79I. Total 2019-2020 expenses were $15,545,395 with
2019-2020 current year revenues of $15,671,186. > Capital assets increased by $1,689,825 Accumulated depreciation increased by $579,644. > California Longitudinal Pupil Achievement Data System (CALPADS) enrollment in October 2019 was reported at 1097. > The average daily attendance (ADA) as reported at the second period was 1,008.12. > The District maintains more than the State required minimum reserves for economic uncertainty of three percent (3%). The
reserve serves as a source of funds for uninsured losses as well as cash flow coverage. This calculation is based upon the combined General fund expenditures, transfers out and other uses (total outgo). For fiscal year 2019-20 expenditures and other uses totaled $14,061,624 for the General Fund. The Special Reserve fund balance was $702,832 which is 4.99% of expenditures and other outgo.
> The District's long-term debt includes two general obligation bonds. The first bond was passed by the voters in 2000 and involved the modernization of classroom buildings on the main campus that was completed in 2007. In June 2020, the bond debt from this bond was refinanced at a lower interest rate thereby lowering the cost to taxpayers by over $700,000 from the original bond rate.
> The District has completed the first of two major projects that are being funded by the bond approved by voters in 2012. The total amount of the bond is $10,000,000 with the first series sold in February 2013 in the amount of$3,500,000, the second series sold in October 2015 in the amount of$3,000,000 and the third (final) series sold in November 2016 in the amount of$3,500,000. The frrst project, the replacement of the East High School building, was completed in August 2014. The second project, the renovation of the two gyms on the main campus of Fortuna Union High School, is expected to begin in 2021.
> Standard and Poor's most recent bond rating for the District is A+.
4.1
107
The Financial Report
Fortuna Union High School District Management's Discussion and Analysis - Continued
For Fiscal Year Ending June 30, 2020
The full annual financial report consists of three separate parts, including the basic financial statements, supplementary information, and Management's Discussion and Analysis. The three sections together provide a comprehensive overview of the District. The basic financial statements are comprised of two kinds of statements that present financial information from different perspectives, government-wide and funds.
~ Government-wide financial statements, which comprise the first two statements, provide both short-term and long-term information about the District's overall financial position.
~ Individual parts of the District, which are reported as fund financial statements comprise the remaining statements.
•!• Basic services funding is described in the government funds statements. These statements include short-term financing and identify the balance remaining for future spending.
•!• Financial relationships, for which the District acts as an agent or trustee for the benefit of others to whom the resources belong, are presented in the fiduciary fund statements.
Notes to the financials, which are included in the financial statements, provide more detailed data and explain some of the information in the statements. The required supplementary information provides further explanations and provides additional support for the financial statements. A budgetary comparison of the District's General Fund, the Building Fund, and the Capital Outlay Fund is included.
Reporting the District as a Whole The District as a whole is reported in the Government-wide statements and uses accounting methods similar to those used by companies in the private sector. All of the District's assets and liabilities are included in the Statement of Net position. The Statement of Activities reports all of the current year's revenues and expenses regardless of when cash is received or paid.
The District's financial health or position (net position) can be measured by the difference between the District's assets and liabilities.
• Increases or decreases in the net position of the District over time are indicators of whether its financial position is providing or deteriorating, respectively.
• Additional non-financial factors such as the condition of school buildings and other facilities, as well as changes in the property tax base of the District need to be considered in assessing the overall health of the District.
Information included in the Statement of Net Position and the Statement of Activities, consists solely of the governmental activities of the District.
Governmental Activities are the basic services provided by the District, such as regular and special education, administration, and transportation which are included here, and are primarily financed by state apportionments, property taxes, impact aid, and other state and federal aid. Non-basic services, such as child nutrition are also included here, but are financed by a combination of state and federal contracts, grants, and local revenues.
Reporting the District's Most Significant Funds The District's fund-based financial statements provide detailed information about the District's most significant funds. Some funds are required to be established by State law, while other funds have been established to control and manage money for specific purposes.
Governmental Funds: The major governmental funds of the District are the General Fund, the Capital Outlay Fund, and Building Fund. Governmental reporting focuses on how money flows into and out of the funds and the balances that remain at the end of the year. A modified accrual basis of accounting measures cash and all other financial assets that can readily be converted to cash. The governmental fund statements provide a detailed short-term view of the District's operations and services. Governmental fund information helps to determine the level of financial resources available in the near future to finance the District's programs.
4.2
108
Fortuna Union High School District Management's Discussion and Analysis - Continued
For Fiscal Year Ending June 30, 2020
Financial Analvsis of the School District As A Whole 2019-2020
ComJ!arative Statement of Net Position Governmental Activities
2020 Assets: Cash $ 7,752,633 $ Receivables $ 1,624,626 $ Stores inventory $ 2,292 $ Capital Assets, net $ 13,044,879 $
Total Assets $ 22,424,430 $
Deferred Outflows of Resources: Deferred outflows related to pensions $ 3,138,477 $ Deferred outflows related to OPEB $ 237,222 $
Total Deferred Outflows $ 3,375,699 $
Total Assets and Deferred Outflows $ 25,800,129 $
Liabilities: Accounts Payable $ 214,855 $ Deferred Revenues $ 545,676 Long-term Liabilities: $ 24,630,568 $
Due within one year $ 230,585 $ Due in more than one year $ 24,399,983 $ Total Liabilities $ 25,391,099 $
Deferred Inflows of Resources: Deferred inflows related to other
postemployment benefits $ 432,905 $ Deferred inflows related to pensions $ 763,651 $
Total Deferred Inflows $ 1,196,556 $
Net Position:
Net Investment in Capital Assets $ 2,633,693 $ Restricted for:
Capital Projects $ 5,283,755 $ Debt Service $ 404,157 $ Educational Programs $ 200,349 $ Other Purposes (expendable) $ 16,753 $
Unrestricted $ {9,326,233) $ Total Net Position $ (787,526) $
Table includes financial data of combined governmental fends.
4.3
2019
8,992,598 731,003
2,170 11,934,698 21,660,469
2,983,459 168,417
3,151,876
24,812,345
340,855
24,333,369 197,247
24,136,122 24,674,224
64,335 987,103
1,051,438
7,055,525
813,607 365,012 218,884
14,667 {9,381,012)
(913,317)
109
Fortuna Union High School District Management's Discussion and Analysis - Continued
For Fiscal Year Ending June 30, 2020
Total District Revenues Exceeded Total District Expenses by $125,791 during fiscal year 2019-2020
Comparative Statement of Activities Governmental Activities
2020 2019
Program Revenues: Charges for Services $ 73,655 $ 47,167 Operating Grants and Contributions $ 2,784,370 $ 4,234,364 Capital Grants and Contributions $ 2,969 $ 813,607
General Revenues Taxes Levied $ 5,789,089 $ 5,529,281 Federal and State Aid $ 6,447,863 $ 6,512,077 Interest and Investment Earnings $ 55,888 $ 76,009 Interagency Revenues $ 238,735 $ 368,189 Miscellaneous $ 278,617 $ 290,973
Total Revenues $ 15,671,186 $ 17,871,667
Program Expenses: Instruction $ 8,189,104 $ 9,516,347 Instruction-Related Services $ 1,714,886 $ 1,865,821 Pupil Services $ 1,847,482 $ 2,188,712
General Adminstration $ 1,469,719 $ 1,910,905 Plant Services $ 1,281,995 $ 1,286,927
Ancillary Services $ 477,332 $ 403,801 Debt issuance costs $ 131,204 $ Interest on Long-term Debt $ 433,673 $ 374,156 Total Expenses $ 15,545,395 $ 17,546,669
Change in Net Position $ 125,791 $ 324,998
Table includes financial data of combined governmental fands.
4.4
110
Fortuna Union High School District Management's Discussion and Analysis - Continued
For Fiscal Year Ending June 30, 2020
The financial burden placed on the District's General Fund for providing the services listed below was $12,684,401
Total Cost of Services Total Cost of Services % Net Cost of Services Net Cost of Services %
2020 2019 Change 2020 2019 Change
Program Expenses: Instruction $ 8,189,104 $ 9,516,347 -13.9% $ (6,585,131) $ (5,772,820) Instruction-Related Services $ 1,714,886 $ 1,865,821 -8.1% $ (1,433,290) $ (1,509,751) Pupil Services $ 1,847,482 $ 2,188,712 -15.6% $ (1,391,530) $ (1,793,155) General Adminstration $ 1,469,719 $ 1,910,905 -23.1% $ (1,068,851) $ (1,530,275) Plant Services $ 1,281,995 $ 1,286,927 -0.4% $ (1,188,664) $ (1,094,684) Ancillary Services $ 477,332 $ 403,801 18.2% $ (452,058) $ (376,690) Debt issuance costs $ 131,204 $ 0.0% $ (131,204) $ Interest on Long-term Debt $ 433,673 $ 374,156 15.9% $ (433,673) $ (374,156)
Total Expenses $ 15,545,395 $ 17,546,669 -11.41% (12,684,401) (12,451,531)
Table includes financial data of combined governmental funds.
The table presented above shows the cost of major District activities. The table also shows each activity's net cost (total cost less fees generated by the activities and state and federal aid provided for specific programs).
The net cost shows the financial burden that was placed on the District's general revenues.
4.5
14.1% -5.1%
-22.4% -30.2%
8.6% 20.0%
0.0% 15.9%
1.9%
111
Fortuna Union High School District Management's Discussion and Analysis - Continued
For Fiscal Year Ending June 30, 2020
Summan: of Revenues For Governmental Activities
FYE 2020 Percent of FYE 2019
Amount Total Amount
Program Revenues: Charges for Services $ 73,655 0.47% $ 47,167 Operating Grants and Contributions $ 2,784,370 17.77% $ 4,234,364 Capital Grants and Contributions $ 2,969 0.02%
General Revenues Taxes Levied $ 5,789,089 36.94% Federal and State Aid $ 6,447,863 41.14% Interest and Investment Earnings $ 55,888 0.36% Interagency Revenues $ 238,735 1.52% Miscellaneous $ 278,617 1.78%
Total Revenues $ 15,671,186 100.00%
Table includes financial data of combined governmental fonds.
Miscellaneous
lnteragency Revenues 2%
Interest and Investment Earnings-------.
0%
4.6
$ 813,607
$ 5,529,281 $ 6,512,077 $ 76,009 $ 368,189 $ 290,973
$ 17,871,667
0%
lncrease(Decrease) Percent from FYE 2019 lncrease(Decrease)
$ 26,488 35.96% $ (1,449,994) -52.08% $ (810,638) -27303.40%
$ 259,808 4.49% $ (64,214) -1.00% $ (20,121) -36.00% $ (129,454) -54.22% $ (12,356) -4.43%
$ (2,200,481) -12.31%
112
Fortuna Union High School District Management's Discussion and Analysis - Continued
For Fiscal Year Ending June 30, 2020
Summarv of Expenses For Governmental Activities
FYE 2020 Percent of Amount Total
Program Expenses: Instruction $ 8,189,104 52.68% Instruction-Related Services $ 1,714,886 11.03% Pupil Services $ 1,847,482 11.88% General Adrninstration $ 1,469,719 9.45% Plant Services $ 1,281,995 8.25% Ancillary Services $ 477,332 3.07% Debt issuance costs $ 131,204 0.84% Interest on Long-term Debt $ 433,673 2.79%
Total Expenses: $ 15,545,395 100.00%
Table includes financial data of combined governmental funds.
Interest on Long-term Debt,
Ancillary Services, ______ ___:_$_38_1_:'_o_69_:,_2_.4_8_%_a $313,448, 2.04%
Plant Services, $1,241,176,-----:; 8.07%
General Adminstration, ___ _
$1,071,812, 6.97%
Pupil Services, $1,892,540, 12.30%
Instruction-Related Services, $1,958,110,
12.72%
4.7
FYE 2019
Amount
$ 9,516,347 $ 1,865,821 $ 2,188,712 $ 1,910,905 $ 1,286,927 $ 403,801 $ $ 374,156
$ 17,546,669
lncrease(Decrease) Percent
$ $ $ $ $ $ $ $
$
fromFYE2019 lncrease(Decrease)
(1,327,243) -13.95% (150,935) -8.09% (341,230) -15.59% (441,186) -23.09%
(4,932) -0.38% 73,531 18.21%
131,204 59,517 15.91%
(2,001,274) -11.41%
Instruction, $8,529,994, 55.43%
113
Fortuna Union High School District Management's Discussion and Analysis - Continued
For Fiscal Year Ending June 30, 2020
Comparative Schedule of Capital Assets
Comparative Statement of Capital Assets
2020 2019
Land $ 72,980 $ 72,980 Sites and Improvements $ 2,555,804 $ 1,557,671 Buildings & Improvements $ 17,557,808 $ 17,236,435 Furniture & Equipment $ 2,670,790 $ 2,598,303 Work In Progress $ 1,920,579 $ 1,622,747
Subtotals: $ 24,777,961 $ 23,088,136
Less: Accumulated Depreciation: $ (11,733,082) $ (11,153,438)
Capital Assets, Net $ 13,044,879 $ 11,934,698
Work In Progress includes Bond projects (FHS Gyms).
4.8
114
Fortuna Union High School District Management's Discussion and Analysis - Continued
For Fiscal Year Ending June 30, 2020
Budget vs Actuals
Final Budget Actuals
Total Revenue $ 14,689,904 $ 14,642,404 Total Expenditures $ 13,878,155 $ 13,817,487 Other Sources (Uses) $ (157,769) $ (244,137) Revenues Over (Under) Expenditures and Other Sources (Uses) $ 653,980 $ 580,780
Comparative Schedules of Fund Balances
Fund Balances Fund Balances June 30, 2020 June 30, 2019
General Fund* $ 2,031,182 $ 1,450,402 Cafeteria Fund $ 14,483 $ 17,066 Bldg Facilities Fund $ 5,283,755 $ 5,480,882 Capital Outlay Reserve Fund $ 885,443 $ 1,257,947 Bond Interest and Redemption Fund $ 404,157 $ 365,012 State School Facilities Fund $ $ 813,607
Totals $ 8,619,020 $ 9,384,916
Over (Under) Budget
$ (47,500) $ (60,668) $ (86,368)
$ (73,200)
Increase (Decrease)
$ 580,780 $ (2,583) $ (197,127) $ (372,504) $ 39,145 $ (813,607)
$ (765,896)
*Note: General Fund includes the balances from the Special Reserve Fund and the Retiree Benefit Fund.
The total of all Fund Balances decreased by$ 765,896 between July 1, 2019 and June 30, 2020 mainly due to the receipt of State School Facilities Funds.
4.9
115
Fiduciary Funds:
Fortuna Union High School District Management's Discussion and Analysis - Continued
For Fiscal Year Ending June 30, 2020
The District is the trustee, or fiduciary, for its student activity funds. All of the District's fiduciary activities are reported in separate Fiduciary Statements. We exclude these activities from the District's other financial statements because the District cannot use these assets to finance their operations. The District is responsible for ensuring that the assets reported in these funds are used for their intended purposes.
General Fund Budgetary Highlights
The District's budget is prepared in accordance with California law and is based on the modified accrual basis of accounting. Over the course of the year, the District revised its annual operating budget at various times to reflect the most recent financial information available. The most significant budget adjustments made during the year fall into the following categories: revisions to the adopted budget required after approval of the State budget and revisions to adjust program revenues and expenditures to final awards for state and federal categorical programs.
Economic Factors Bearing on the District's Future
2019-2020 the Local Control Funding Formula was fully implemented, and increases from year to year are projected to be based on the COLA only.
The enrollment as of October 2, 2019, for the Fortuna Union High School District (Fortuna Union High School, East High School, and the Academy of the Redwoods) was 1097. This was a decrease of 10 from the October 3, 2018 of 1107.
Contacting the District's Financial Management
The financial report is designed to provide our citizens, taxpayers, students, investors and creditors with a general overview of the District's finances and to demonstrate the District's accountability for the money it receives. If you have questions regarding this report or need additional financial information, contact the Superintendent, Fortuna Union High School District, 379 Twelfth Street, Fortuna, CA 95540.
4.10
116
FORTUNA UNION HIGH SCHOOL DISTRICT
STATEMENT OF NET POSITION
ASSETS
Cash
Accounts receivable
Stores
June 30, 2020
Invested in capital assets, net of depreciation
Total assets
DEFERRED OUTFLOWS OF RESOURCES
Deferred outflows related to pensions
Deferred outflows related to post employment benefits Total deferred outflows of resources
Total assets and def erred outflows of resources
LIABILITIES
Accounts payable
Unearned revenue
Long-term liabilities:
Due within one year
Due in more than one year
Total liabilities
DEFERRED INFLOWS OF RESOURCES
Deferred inflows related to pensions Deferred inflows related to other postemloyment benefits
Total deferred inflows of resources
NET POSITION
Net investment in capital assets
Restricted for:
Capital projects
Debt Service
Educational programs
Other purposes Unrestricted
Total net position
$
$
$
$
Governmental Activities
7,752,633
1,624,626
2,292
13,044,879
22,424,430
3,138,477
237,222 3,375,699
25,800,129
214,855
545,676
265,667
24,364,901
25,391,099
763,651 432,905
1,196,556
7,917,448
5,283,755
404,157
200,349
11,961
(14,605,196)
(787,526)
The notes to the financial statements are an integral part of this statement. 5
117
FORTUNA UNION HIGH SCHOOL DISTRICT
STATEMENT OF ACTNITIES
For The Year Ended June 30, 2020
Program Revenues
Governmental Activities
Instruction Instruction-related services:
Supervision of instruction
Instructional library, media and technology
School site administration
Pupil services: Home-to-school transportation
Food services
All other pupil services
General administration:
Data processing All other general administration
Plant services Ancillary services
Debt issuance costs
Interest on long-term debt
Total governmental activities
General revenues:
Taxes and subventions:
Taxes levied for general purposes
Taxes levied for debt service
Taxes levied for other specific purposes
Federal and state aid not restricted to specific purposes Interest and investment earnings
Interagency revenues
Miscellaneous Total general revenues
Change in net position
Net position, beginning
Net position, ending
$
$
Expenses
8,189,104
142,337
95,875 1,476,674
360,125 447,768
1,039,589
188,992 1,280,727
1,281,995
477,332
131,204 433,673
15,545,395
Charges for Services
Operating Grants and
Contributions
Capital Grants and
Contributions
$ 21,700 $ 1,579,304 $ 2,969
$
51,182
773
90,456
191,140
237,091
167,679
400,868
92,558 25,274
2,969 73,655 $ 2,784,370 $ ==========
The notes to the financial statements are an integral part of this statement.
6
Net (Expense)
Revenue and
changes in
Net Assets
Governmental Activities
$ (6,585,131)
(51,881)
(95,875)
(1,285,534)
(360,125)
(159,495)
(871,910)
(188,992) (879,859)
(1,188,664) (452,058)
(131,204) (433,673)
$ (12,684,401)
$ 5,044,961
550,398
193,730
6,447,863 55,888
238,735 278,617
12,810,192
125,791
(913,317)
$ (787,526)
118
FORTUNA UNION HIGH SCHOOL DISTRICT
BALANCE SHEET
GOVERN:tvIENTALFUNDS
June 30, 2020
Bond Interest and Other Total
Redemption Governmental Governmental General Building Fund Fund Funds Funds
ASSETS
Cash in County Treasury $ 1,415,230 $ 5,242,319 $ 404,157 $ 687,427 $ 7,749,133 Cash in banks 3,270 230 3,500 Accounts receivable 1,558,079 41,436 25,111 1,624,626 Due from other fund 193,730 193,730 Stores inventory 2,292 2,292
Total assets 2,976,579 5,283,755 404,157 908,790 9,573,281
DEFERRED OUTFLOWS OF RESOURCES
Total deferred outflows of resources
Total assets and deferred outflows of resources $ 2,976,579 $ 5,283,755 $ 404,157 $ 908,790 $ 9,573,281
LIABILITIES
Accounts payable $ 205,991 $ 8,864 $ 214,855 Due to other fund 193,730 193,730 Unearned revenue 545,676 545,676
Total liabilities 945,397 8,864 954,261
DEFERRED INFLOWS OF RESOURCES
Total deferred inflows of resources
FUND BALANCES
N onspendable 2,270 2,522 4,792 Restricted 200,349 $ 5,283,755 $ 404,157 11,961 5,900,222 Assigned 1,049,624 885,443 1,935,067 Unassigned 778,939 778,939
Total fund balances 2,031,182 5,283,755 404,157 899,926 8,619,020
Total liabilities, deferred inflows of resources and fund balances $ 2,976,579 $ 5,283,755 $ 404,157 $ 908,790 $ 9,573,281
The notes to the financial statements are an integral part of this statement.
7
119
FORTIJNA UNION HIGH SCHOOL DISTRICT
RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET
TO THE STATEMENT OF NET POSITION
June 30, 2020
Total fund balances - governmental funds balance sheet:
Amounts reported for assets and liabilities for governmental activities in the statement of net position are different from amounts reported in governmental funds because:
Capital assets: In governmental funds, only current assets are reported. In the statement of net position, all assets are reported, including capital assets and accumulated depreciation.
Capital assets at historical cost
Accumulated depreciation
Net
$ 24,777,961
(11,733,082)
Noncurrent obigations: In governmental funds, only current liabilities are reported. In the statement of net position, all liabilities, including noncurrent liabilities, are reported. Noncurrent liabilities relating to governmental activities consist of:
General obligation bonds payable
Net pension liability
Other postemployment benefits payable
Compensated absences payable
Total
$ (10,411,186)
(11,106,270)
(3,081,560)
(31,552)
Deferred outflows and inflows of resources relating to pensions and other postemployment benefits (OPEB): In governmental funds, deferred outflows and inflows of resources relating to pensions and OPEB are not reported because they are applicable to future periods. In the Statement of Net Position, deferred outflows and inflows of resources relating to pensions and OPEB are reported as follows:
Deferred outflows of resources related to pensions
Deferred outflows of resources related to post employment benefits
Deferred inflows of resources related to pensions
Deferred inflows of resources related to OPEB
Total
Total Net Position, Governmental Activities
$
The notes to the financial statements are an integral part of this statement. 8
------------------·-- -----· -
3,138,477
237,222
(763,651)
(432,905)
$ 8,619,020
13,044,879
(24,630,568)
2,179,143
$ (787,526)
120
Revenues:
Local control funding formula sources Federal Other state
Other local
Total revenues
Expenditures: Instruction
Instruction-related services Pupil services
Ancillary services General administration
Plant services Debt service - principal Debt service - interest
Total expenditures
Excess (deficiency) of revenues over (under) expenditures
Other financing sources (uses): Proceeds from debt
Refunding bond payments Operating transfers in
Operating transfers out
Total other financing sources (uses)
Excess of revenues and other financing
sources over (under) expenditures and other financing sources (uses)
Fund balances,July 1, 2019
Fund balances,June 30, 2020
FORTUNA UNION HIGH SCHOOL DISTRlCT
STATEMENT OF REVENUES. EXPENDITURES,
AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
For The Year Ended June 30, 2020
Bond Interest and
Redemption General Building Fund Fund
$ 11,350,002
719,999 1,508,097
1,064,306 $ 87,606 $ 552,891
14,642,404 87,606 552,891
7,825,071
1,513,677 1,419,354
467,683 1,464,941 131,204 1,108,955 284,733
17,121 143,000 685 436,646
13,817,487 284,733 710,850
824,917 (197,127) (157,959)
3,677,104
(3,480,000)
(244,13~
(244,13~ 197,104
580,780 (197,127) 39,145
1,450,402 5,480,882 365,012
$ 2,031,182 $ 5,283,755 $ 404,157
The notes to the financial statements are an integtal part of this statement.
9
Other Total Governmental Governmental
Funds Funds
$ 11,350,002
$ 221,012 941,011
19,109 1,527,206 71,800 1,776,603
311,921 15,594,822
7,825,071
1,513,677 403,503 1,822,857
467,683 1,596,145
1,341,249 2,734,937 160,121 437,331
1,744,752 16,557,822
(1,432,831) (963,000)
3,677,104
(3,480,000) 244,137 244,137
(244,13~
244,137 197,104
(1,188,694) (765,896)
2,088,620 9,384,916
$ 899,926 $ 8,619,020
121
FORTUNA UNION HIGH SCHOOL DISTRICT
RECONCILL'\.TION OF THE GOVERNMENTAL FUNDS STATEMENT OF
REVENUES, EXPENDITURES, AND CHANGES IN FUND BALA..NCE TO THE
STATEl\JIENT OF ACTIVITIES
For The Year Ended June 30, 2020
Total changes in fund balances, governmental funds:
Amounts reported for governmental activities in the statement of activities are different from amounts reported in governmental funds because:
Capital outlay: In governmental funds, the costs of capital assets are reported as expenditures in the period when the assets are acquired. In the statement of activities, costs of capital assets are allocated over their estimated useful lives as depreciation expense. The difference between capital outlay expenditures and depreciation expense for the period is:
Expenditures for capital outlay
Depreciation expense
Net
$ 1,689,825
(579,644)
Debt proceeds: In governmental funds, proceeds from debt are recognized as Other Financing Sources. In the government-wide statements, proceeds from debt are reported as increases to liabilities. Amounts recognized in governmental funds as proceeds from debt, net of issue, premium, or discount, were:
Debt service: In governmental funds, repayments of long-term debt are reported as expenditures. In the government-wide statements, repayments of long-term debt are reported as reductions of liabilities. Expenditures for repayment of the principal portion of long-term debt were:
Compensated absences: In governmental funds, compensated absences are measured by the
amounts paid during the period. In the statement of activities, compensated absences are measured by the amounts earned. The difference between compensated absences paid and compensated absences earned was:
Amortization of debt issue premium: In governmental funds, if debt is issued at a premium, the premium is recognized as an Other Financing Use in the period it is incurred. In the government-wide statements, the premium is amortized as interest over the life of the debt. Amortization of debt issue premium for the period is:
Pensions: In government funds, pension costs are recognized when employer contributions are made. In the statement of activities, pension costs are recognized on the accrual basis. This year, the difference between accrual-basis pension costs and actual employer contributions was:
Postemployment benefits other than pensions (OPEB): In governmental funds, OPEB costs are recognized when employer contributions are made. In the statement of activities, OPEB costs are recognized on the accrual basis. This year, the difference between OPEB costs and actual employer contributions was:
Changes In Net Position, Governmental Activities
The notes to the financial statements are an integral part of this statement. 10
$
$
(765,896)
1,110,181
(3,677,104)
3,640,121
5,574
2,973
73,461
(263,519)
125,791
122
FORTUNA UNION HIGH SCHOOL DISTRICT
STATEMENT OF FIDUCIARY NET POSITION
FIDUCIARY FUNDS
ASSETS
Cash on hand and in banks
Total assets
June 30, 2020
DEFERRED OUTFLOWS OF RESOURCES
Total deferred outflows of resources
Total assets and deferred outflows of resources
LIABILITIES
Due to student groups
Total liabilities
DEFERRED INFLOWS OF RESOURCES
Total deferred inflows of resources
NET POSITION
Total net position
$
$
$
$
$
Agency Funds
Student
Body
Fund
186,948
186,948
186,948
186,948
186,948
$
$
$
$
$
The notes to the financial statements are an integral part of this statement.
11
Total
Fiduciary
Funds
186,948
186,948
186,948
186,948
186,948
123
1.
FORTUNA UNION HIGH SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS
For The Year Ended June 30, 2020
Summary of Significant Accounting Policies
A. Accounting Policies
The District accounts for its financial transactions in accordance with the policies and procedures of the Department of Education's "California School Accounting Manual". The accounting policies of the District conform to accounting principles generally accepted in the United States of America (GAAP) as prescribed by the Governmental Accounting Standards Board (GASB) and the American Institute of Certified Public Accountants (AICPA).
B. Reporting Entity
The District has no oversight responsibility over any other governmental unit and is not included in any other governmental "reporting entity" as defined in Governmental Accounting Standards Board pronouncements, since the Board of Trustees of the District is elected by the public and has decision-making authority, the power to designate management, the ability to significantly influence operations, and the primary accountability for :fiscal matters. There are no component units included within the reporting entity.
The District participates in two joint ventures under joint powers agreements GPAs): the North Coast Schools' Insurance Group and the North Coast Schools' Medical Insurance Group. The relationship between the District and the JP As is such that neither JP A is a component unit of the District for financial reporting purposes.
C. Basis of Presentation
Government-wide Financial Statements:
The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non:fiduciary activities of the District and its component units.
The government-wide statements are prepared using the economic resources measurement focus. This is the same approach used in the preparation of the :fiduciary fund financial statements, but differs from the manner in which governmental fund financial statements are prepared. Governmental fund financial statements, therefore, include a reconciliation with brief explanations to better identify the relationship between the government-wide statements and the statements for the governmental funds.
12 124
FORTUNA UNION HIGH SCHOOL DISTRICT NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For The Year Ended June 30, 2020
The government-wide statement of acttvittes presents a comparison between direct expenses and program revenues for each function or program of the District's governmental activities. Direct expenses are those that are specifically associated with a service, program, or department and are therefore clearly identifiable to a particular function. The District does not allocate indirect expenses to functions in the statement of activities. Program revenues include charges paid by the recipients of goods or services offered by a program, as well as grants and contributions that are restricted to meeting the operational or capital requirements of a particular program. Revenues which are not classified as program revenues are presented as general revenues of the District, with certain exceptions. The comparison of direct expenses with program revenues identifies the extent to which each governmental function is self-financing or draws from the general revenues of the District.
Fund Financial Statements:
Fund financial statements report detailed information about the District. The focus of governmental fund financial statements is on major funds rather than reporting funds by type. Each major governmental fund is presented in a separate column, and all non-major funds are aggregated into one column. Fiduciary funds are reported by fund type.
The accounting and financial treatment applied to a fund is determined by its measurement focus. All governmental funds are accounted for using a flow of current financial resources measurement focus. With this measurement focus, only current assets and current liabilities are generally included on the balance sheet. The Statement of Revenues, Expenditures, and Changes in Fund Balances for these funds present increases (i.e., revenues and other financing sources) and decreases (i.e., expenditures and other financing uses) in net current assets.
Fiduciary funds are reported using the economic resources measurement focus.
D. Basis of Accounting
Basis of accounting refers to when revenues and expenditures are recognized in the accounts and reported in the financial statements. Government-wide financial statements are prepared using the accrual basis of accounting. Governmental funds use the modified accrual basis of accounting. Fiduciary funds use the accrual basis of accounting.
Revenues -Exchange and Non-exchange Transactions:
Revenue resulting from exchange transactions, in which each party gives and receives essentially equal value, is recorded under the accrual basis when the exchange takes place. On a modified accrual basis, revenue is recorded in the fiscal year in which the resources are measurable and become available. "Available" means the resources will be collected within the current fiscal year or are expected to be collected soon enough thereafter to be used to
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E.
FORTUNA UNION HIGH SCHOOL DISTRICT NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For The Year Ended June 30, 2020
pay liabilities of the current fiscal year. Generally, "available" means collectible within the current period or within 60 days after year-end. However, to achieve comparability of reporting among California school districts and so as not to distort normal revenue patterns, with specific respect to reimbursement grants and corrections to State-aid apportionments, the California Department of Education has defined "available" for school districts as collectible within one year.
Non-exchange transactions, in which the District receives value without directly giving equal value in return, include property taxes, grants and entitlements. Under the accrual basis, revenue from property taxes is recognized in the fiscal year for which the taxes are levied. Revenue from grants and entitlements is recognized in the fiscal year in which all eligibility requirements have been satisfied. Eligibility requirements include timing requirements, which specify the year when the resources are to be used or the fiscal year when use is first permitted; matching requirements, in which the District must provide local resources to be used for a specific purpose; and expenditure requirements, in which the resources are provided to the District on a reimbursement basis. Under the modified accrual basis, revenue from non-exchange transactions must be available before it can be recognized.
Expenses /Expenditures:
On the accrual basis of accounting, expenses are recognized at the time a liability is incurred. On the modified accrual basis of accounting, expenditures are generally recognized in the accounting period in which the related fund liability is incurred, as under the accrual basis of accounting. However, under the modified accrual basis of accounting, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. Allocations of cost, such as depreciation and amortization, are not recognized in the governmental funds.
When both restricted and unrestricted resources are available for use, it is the District's policy to use restricted resources first, then unrestricted resources as they are needed.
Fund Accounting
The accounts of the District are organized on the basis of funds, each of which is considered to be a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, deferred outflows, liabilities, deferred inflows, fund equity, revenues, and expenditures. Resources are allocated to and accounted for in individual funds based upon the purpose for which they are to be spent and the means by which spending activities are controlled. The District's accounts are organized into major, non-major, and fiduciary funds as follows:
14
------------·- ______ ,, ____ ----- - ··-·-
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FORTUNA UNION HIGH SCHOOL DISTRICT NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For The Year Ended June 30, 2020
Major Governmental Funds:
The General Fund is the operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund.
The Building Fund is used for the purpose of accumulating funds and tracking expenditures for the District's bond-funded capital outlay projects.
The Bond Interest and Redemption Fund is used to account for the accumulation of resources for, and the payment of, general long-term debt principal, interest, and related costs.
Non-major Governmental Funds:
Special Revenue Funds are used to account for the proceeds of specifi.c revenue sources that are legally restricted to expenditures for specific purposes. The District maintains one Non-major Special Revenue Fund: the Cafeteria Fund.
Capital Projects Funds are used to account for and report financial resources that are restricted, committed, or assigned to expenditure for capital outlay. The District maintains two Non-major Capital Projects Funds: the County Schools Facilities Fund and the Capital Outlay Fund.
Fiduciary Funds:
Agency Funds are used to account for assets of others for which the District acts as an agent. The District has one Student Body Fund to account for activities of student groups.
F. Budgets and Budgetary Accounting
Annual budgets are adopted on a basis consistent with generally accepted accounting principles for all government funds. By state law, the District's governing board must adopt a final budget no later than July 1. A public hearing must be conducted to receive comments prior to adoption. The District's governing board satisfied these requirements.
These budgets are revised by the District's governing board and the District Superintendent during the year to give consideration to unanticipated income and expenditures. The original and :final revised budgets are presented for the major funds in the :financial statements.
Formal budgetary integration was employed as a management control device during the year for all budgeted funds. The District employs budget control by minor object and by individual appropriation accounts. Expenditures cannot legally exceed appropriations by major object account.
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FORTUNA UNION HIGH SCHOOL DISTRICT NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For The Year Ended June 30, 2020
G. Assets, Deferred Outflows, Llabilities, Deferred Inflows, and Equity
1. Deposits and Investments
Cash balances held in banks and in the Revolving Fund are insured up to $250,000 by the Federal Depository Insurance Corporation. All cash held by the financial institutions is fully insured or collateralized.
In accordance with Education Code Section 41001, the District maintains substantially all of its cash in the Humboldt County Treasury. The County pools these funds with those of other districts in the County and invests the cash. These pooled funds are carried at cost which approximates market value. Interest earned is deposited quarterly into participating funds. Any investment losses are proportionately shared by all funds in the pool.
The County is authorized to deposit cash and invest excess funds by California Government Code Section 53648 et seq.
The Humboldt County Treasury has no investments in derivatives.
The District does not have a specific policy which relates to interest rate risk.
2. Stores Inventories and Prepaid Expenditures
Inventories are recorded using the purchase method in that the cost is recorded as an expenditure at the time individual inventory items are purchased. Inventories are valued at average cost and consist of expendable supplies held for consumption. Reported inventories are equally offset by a fund balance reserve, which indicates that these amounts are not "available for appropriation and expenditure" even though they are a component of net current assets.
The District has the option of reporting an expenditure in governmental funds for prepaid items either when purchased or during the benefiting period. The District has chosen to report the expenditures when incurred.
3. Capital Assets
Purchased or constructed capital assets are reported at cost or estimated historical cost. Donated fixed assets are recorded at their estimated acquisition value at the date of the
donation. The cost of normal maintenance and repairs that do not add to the value of the asset or materially extend assets' lives are not capitalized. A capitalization threshold of $5,000 is used.
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FORTUNA UNION HIGH SCHOOL DISTRICT NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For The Year Ended June 30, 2020
Capital assets are being depreciated using the straight-line method over the following estimated useful lives:
Asset Class Infrastructure Buildings Building Improvements Vehicles Office Equipment Computer Equipment
4. Unearned Revenue
Estimated Useful Lives
30 so 20
2-15 3-15 3-15
Unearned revenue arises when resources are received before the "measurable" and "available" revenue recognition criteria have been satisfied, or when resources are received prior to the incurrence of qualifying expenditures. Certain grants and entitlements received before eligibility requirements are met are also recorded as unearned revenue.
5. Deferred Inflows and Outflows of Resources
In addition to assets, the statement of net position will sometimes report a separate section for deferred outflows of resources. This separate :financial statement element, deferred outflows of resources, represents a consumption of net position or fund balance that applies to a future period( s) and thus, will not be recognized as an outflow of resources (expense/expenditure) until that future period. The items that qualified for reporting in this category are related to the District's net pension liability and the total OPEB (other postemployment benefits) liability, and are listed in detail in subsection B of the "Pension Plans" Note and the "Post-Employment Benefits Other Than Pension Benefits" Note in these :financial statements.
In addition to liabilities, the statement of net position will sometimes report a separate section for deferred inflows of resources. This separate :financial statement element, deferred inflows of resources, represents an acquisition of net position or fund balance that applies to a future period( s) and so will not be recognized as an inflow of resources (revenue) until that future period. The items that qualified for reporting in this category are all related to the District's net pension liability and the total OPEB (other postemployment benefits) liability, and are listed in detail in the "Post-Employment Benefits Other Than Pension Benefits" Note and in subsection B of the "Pension Plans" Note in these :financial statements.
The District's deferred inflows and outflows will be taken into the calculation of expense and liability in future Statements of Net Position and Statements of Activities using the following amortization periods:
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FORTUNA UNION HIGH SCHOOL DISTRICT NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For The Year Ended June 30, 2020
Amortization Period (Years)
Pension Expense and Net Pension Liability: Pension contributions subsequent to measurement date Changes in net pension liability due to the difference between
projected and actual earnings on pension plan investments Differences between actual and expected experience - CalPERS
CalSTRS
Change in employer's proportion and differences between the employer's contributions and the employer's proportionate share of contributions
Change in actuarial assumptions
OPEB Expense and Total OPEB Liability: OPEB contributions subsequent to measurement date Change in assumptions Experience gains and losses
6. Compensated Absences
1
5 3.9 7
5 3.9
1 13.4 13.4
All vacation pay is accrued when incurred in the government-wide financial statements. A liability for these amounts is reported in the governmental funds only if they have matured, for example, as a result of employee resignations and retirements.
Accumulated sick leave benefits are not recognized as liabilities of the District. The District's policy is to record sick leave as an operating expense in the period taken since such benefits do not vest nor is payment probable; however, unused sick leave is added to the creditable service period for calculation of retirement benefits when the employee retires.
7. Interfund Activitv
Interfund activity results from loans, services provided, reimbursements or transfers between funds. Loans are reported as interfund receivables and payables as appropriate. Services provided, deemed to be at market or near market rates, are treated as revenues and expenditures or expenses. Reimbursements occur when one fund incurs a cost, charges the appropriate benefiting fund and reduces its related cost as a reimbursement. All other interfund transactions are treated as transfers. Transfers In and Transfers Out are netted and presented as a single "Transfers" line on the government-wide statement of activities. Similarly, interfund receivables and payables are netted and presented as a single "Internal Balances" line of the government-wide statement of net position.
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FORTUNA UNION HIGH SCHOOL DISTRICT NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For The Year Ended June 30, 2020
8. Pensions
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the District's California State Teachers Retirement System (CalSTRS) and California Public Employees' Retirement System (CalPERS) plans and addition to/ deductions from the Plans' fiduciary net position have been determined on the same basis as they are reported by CalSTRS and CalPERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.
9. Other Postemployment Benefits
For purposes of measuring the net OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position of the District's plan (OPEB Plan) and additions to/ deductions from the OPEB Plan's fiduciary net position have been determined on the same basis. For this purpose, benefit payments are recognized when currently due and payable in accordance with the benefit terms. Investments, if any, are reported at fair value. Generally accepted accounting principles require that the reported results must pertain to liability and asset information within certain defined timeframes. For this report, the following timeframes are used:
Valuation Date June 30, 2019 Measurement Date June 30, 2019 Measurement Period July 1, 2018 to June 30, 2019
10. Noncurrent Obligations
In the government-wide financial statements, noncurrent debt and other noncurrent obligations are reported as liabilities in the statement of net position. Bond premiums and discounts, if any, are deferred and amortized over the life of the bonds using the effectiveinterest method. Bonds payable, if any, are reported net of applicable bond premium or discount. Bond issuance costs, if any, are expensed as incurred The District's proportionate share of CalSTRS' and CalPERS' net pension liability is reported and adjusted annually based on actuarial computations.
In the fund financial statements, governmental funds recognize bond premiums and discounts as well as bond issuance costs, during the current period. The face amount of the debt issued, premiums, or discount is reported as other financing sources/uses.
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FORTUNA UNION HIGH SCHOOL DISTRICT NOTES TO THE FINANCIAL STATEMENTS- CONTINUED
For The Year Ended June 30, 2020
11. Fund Balance
GASB Statement No. 54, "Fund Balance Reporting and Governmental Fund Type Definitions" provides clearly defined fund balance categories to make the nature and extent of the constraints placed on a government's fund balances more transparent. The following classifications describe the relative strength of the spending constraints:
Nonspendable - amounts that cannot be spent either because they are in nonspendable form or because they are legally or contractually required to be maintained intact.
Restricted - amounts that can be spent only for specific purposes because of constitutional provisions or enabling legislation or because of constraints that are externally imposed by creditors, grantors, contributors, or the laws or regulations of other governments.
Committed - amounts that can be used only for specific purposes determined by a formal action of the District's Governing Board. The District's Governing Board is the highest level of decision-making authority for the District. Commitments may be established, modified, or rescinded only through resolutions approved by the Governing Board.
Assigned - amounts that do not meet the criteria to be classified as restricted or committed but that are intended to be used for specific purposes. Under the District's adopted policy, only the Governing Board may assign amounts for specific purposes.
Unassigned - all other spendable amounts.
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FORTUNA UNION HIGH SCHOOL DISTRICT NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For The Year Ended June 30, 2020
As of June 30, 2020, fund balances were composed of the following:
Bond Interest Nonmajor Total General Building and Redemption Governmental Governmental Fund Fund Fund Funds Funds
N onspendable:
Revolving cash $ 2,270 $ 230 $ 2,500 Inventories 2,292 2,292
Total Nonspendable 2,270 2,522 4,792 Restricted:
Medi-Cal Billing 5,231 5,231 Lottery Instructional Materials 176,259 176,259 Low-Performing Students 18,859 18,859 Building $ 5,283,755 5,283,755 Cafeteria programs 11,961 11,961 Debt service $ 404,157 404,157
Total Restricted 200,349 5,283,755 404,157 11,961 5,900,222
Assigned:
Donations 43,953 43,953
Medi-Cal Unrestricted 101,685 101,685
Autoshop 4,658 4,658
Local Reserves 433,652 433,652
Deferred maintenance 128,705 128,705
Lottery 135,615 135,615
Technology 13,570 13,570
Capital projects 885,443 885,443
Retiree benefits 187,786 187,786
Total Assigned 1,049,624 885,443 1,935,067
Unassigned:
Designated for
economic uncertainties 778,939 778,939
Total Unassigned 778,939 778,939
Total Fund Balance $2,031,182 $5,283,755 $ 404,157 $ 899,926 $ 8,619,020
When an expenditure is incurred for purposes for which both restricted and unrestricted fund balance is available, the District considers restricted funds to have been spent :first. When an expenditure is incurred for which committed, assigned, or unassigned fund balances are available, the District considers amounts to have been spent first out of committed funds, then assigned funds, and finally unassigned funds, as needed, unless the District's Governing Board has provided otherwise in its commitment or assignment actions.
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FORTUNA UNION HIGH SCHOOL DISTRICT NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For The Year Ended June 30, 2020
The District is committed to maintaining a prudent level of financial resources to protect against the need to reduce service levels because of temporary revenue shortfalls or unpredicted expenditures. The District's Minimum Fund Balance Policy requires a Reserve for Economic Uncertainties, consisting of unassigned amounts, equal to no less than ten percent of General Fund expenditures and other financing uses.
12. Net Position
Net position is classified into three components: net investment in capital assets; restricted; and unrestricted. These classifications are defined as follows:
Net investment in capital assets - This component of net position consists of capital assets, including restricted capital assets, net of accumulated depreciation and reduced by the outstanding balances of any bonds, mortgages, notes, or other borrowings that are attributable to the acquisition, construction, or improvement of those assets. If there are significant unspent related debt proceeds at year-end, the portion of the debt attributable to the unspent proceeds are not included in the calculation of net investment in capital assets. Rather, that portion of the debt is included in the same net position component as the unspent proceeds.
Restricted - This component of net position consists of constraints placed on net position use through external constraints imposed by creditors ( such as through debt covenants), grantors, contributors, or laws or regulations of other governments or constraints imposed by law through constitutional provisions or enabling legislation.
Unrestricted net position - This component of net position consists of net position that does not meet the definition of "net investment in capital assets" or "restricted".
When both restricted and unrestricted resources are available for use, it is the District's policy to use restricted resources first, then unrestricted resources as they are needed.
13. Local Control Funding Formula/Property Taxes
The District's Local Control Funding Formula ("LCFF") is received from a combination of local property taxes, state apportionments, and other local sources.
The County of Humboldt is responsible for assessing, collecting, and apportioning property taxes. Taxes are levied for each fiscal year on taxable real and personal property in the county. The levy is based on the assessed values as of the preceding March 1, which is also the lien date. Property taxes on the secured roll are due on November 1 and February 1, and taxes become delinquent after December 10 and April 10, respectively. Property taxes
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FORTUNA UNION HIGH SCHOOL DISTRICT NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For The Year Ended June 30, 2020
on the unsecured roll are due on the lien date (March 1), and become delinquent if unpaid by August 31.
Secured property taxes are recorded as revenue when apportioned, in the fiscal year of the levy. The County of Humboldt apportions secured property tax revenue in accordance with the alternate method of distribution prescribed by Section 4705 of the California Revenue and Taxation Code. Tbis alternate method provides for crediting each applicable fund with its total secured taxes upon completion of the secured tax roll-approximately October 1 of each year.
The County Auditor-Controller reports the amount of the District's allocated property tax revenue to the California Department of Education. Property taxes are recorded as local LCFF sources by the District.
The California Department of Education reduces the District's entitlement by the District's local property tax revenue. The balance is paid from the state General Fund, and is known as the State Apportionment.
The District's base LCFF is the amount of general purpose tax revenue, per average daily attendance (ADA), that the District is entitled to by law. This amount is multiplied by the second period ADA to derive the District's total entitlement.
H. Use of Estimates
The preparation of :financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the :financial statements and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates.
I. New Governmental Accounting Standards Board (GASB) Standards
GASB Statement no. 84 - In January 2017, GASB issued Statement No. 84, Fiduciary Activities. This standard's primary objective is to establish criteria for identifying fiduciary activities and to provide guidance on reporting those activities. The Statement is effective for periods beginning after December 15, 2019. The District has not determined this Statement's impact on the financial statements.
GASB Statement no. 87 - In June 2017, GASB issued Statement No. 87, Leases. This standard's primary objective is to better meet the information needs of :financial statement users by improving accounting and :financial reporting for leases by governments. The Statement is effective for periods beginning after June 15, 2021. The District has not determined this Statement's impact on the :financial statements.
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FORTUNA UNION HIGH SCHOOL DISTRICT NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For The Year Ended June 30, 2020
2. Cash and Investments
Cash and investments at June 30, 2020 consisted of the following:
Statement of net position and Governmental Funds
balance sheet:
Cash in Revolving Fund $ 2,500 Cash in Credit Card Clearing Account 1,000
Pooled Cash in County Treasury 7,749,133 Sub-total $ 7,752,633
Fiduciary Funds:
Cashin bank 184,978 Cash on hand 1,970
Total Cash and Investments $ 7,939,581
Cash balances held in banks are insured up to $250,000 by the Federal Depository Insurance Corporation. All cash held by the financial institutions is fully insured or collateralized. Cash in banks at June 30, 2020 consisted of the following:
Cash in Revolving Fund
Credit Card Clearing Account
Fiduciary Funds Cash in bank
Total
$
$
Reported
Amount
2,500
1,000
184,978
188,478
Bank
Balance
$ 2,240
918
197,687
$ 200,845
The bank balance is the balance prior to adjustment for items that had not yet cleared the bank as of June 30, 2020.
In accordance with Education Code Section 41001, the District maintains substantially all of its cash in the Humboldt County Treasury as part of the common investment pool. The County is restricted by Government Code Section 53635, pursuant to Section 53601, to invest in time deposits, U.S. Government securities, state registered warrants, notes or bonds, State Treasurer's investment pooi banker's acceptances, commercial paper, negotiable certificates of deposit, and repurchase or reverse repurchase agreements.
Fair Value Measurements
The District categorizes its fair value measurements "\vithin the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to
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FORTUNA UNION HIGH SCHOOL DISTRICT NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For The Year Ended June 30, 2020
measure the fair value of the asset. The three levels of the fair value hierarchy under generally accepted accounting principles are as follows:
Level 1 - inputs are quoted prices in active markets for identical assets or liabilities.
Level 2 - inputs include: a) Quoted prices for similar assets or liabilities in active markets; b) Quoted prices for identical assets or liabilities in inactive markets; c) Inputs other than quoted prices that are observable for the asset or liability; d) Inputs that are derived principally from or corroborated by observable
market data by correlation or other means.
Level 3 - inputs are significant unobse1-vable inputs.
As of June 30, 2020, the District held no individual investments. The District's fair value measurements were as follows at June 30, 2020:
Investment Type Fair Value Level
Pooled Cash in County Treasury $ 7,765,561 2
The District has not recorded fair value adjustments in the basic financial statements as they were determined to be immaterial to the District.
Credit Risk - Investments
Credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. Tbis is measured by the assignment of a rating by a nationally recognized statistical rating organization.
The County Treasurer's investments consist of 37.99 percent federal agencies, 39.93 percent money markets, 3.09 percent municipal bonds, 9.98 percent treasury coupons, 6.50 percent medium term notes, and 2.51 percent certificates of deposit. The S & P credit ratings for these investments include AAA, AA, A +e, and Ae, and non-rated for certificates of deposit and the California State Treasurer's local agency investment fund.
Custodial Credit Risk - Deposits
Custodial credit risk for deposits is the risk that in the event of a bank failure, the District will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that in the event of a failure of the counter party (e.g. broker-dealer) to a transaction, the District will not be able to recover the value of its investment or collateral securities that are in the possession of another party. Neither the California Government Code nor the County's
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FORTUNA UNION HIGH SCHOOL DISTRICT NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For The Year Ended June 30, 2020
investment policy contains legal or policy requirements that would limit the District's exposure to custodial credit risk for deposits or investments, except that the California Government Code requires that a financial institution secure deposits made by state or local government units by pledging securities in an undivided collateral pool held by a depository regulated under state law. The market value of the pledged securities in the collateral pool must equal at least 110 percent of the total amount deposited by the public agencies. California law also allows financial institutions to secure District deposits by pledging first trust deed mortgage notes having a value of 150 percent of the secured public deposits. As of June 30, 2020, none of the District's deposits were exposed to custodial credit risk.
Interest Rate Risk - Investments
Interest rate risk is the measurement of how changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the more sensitive to changes in market interest rates of its fair value. One of the ways the County of Humboldt Treasurer manages its exposure to interest rate risk is by purchasing a combination of short-term and long-term investments and by timing cash flows from maturities so a portion of its portfolio is maturing or coming close to maturity to ensure the cash flow and liquidity of operations. The weighted average maturity of the County of Humboldt Treasurer's investments is 442 days.
3. Receivables
Receivables at June 30, 2020 consist of the following:
Federal Government:
Federal Programs
State Government:
Categorical Aid Programs
LCFF
Lottery
Total State Government
Local Government:
Other
Interest
Total Local Government
Total Receivables
·---·-----~----- ··-----·-----
General
$ 377,434
238,689
893,491
25,260
1,157,440
4,275
18,930
23,205
$1,558,079
Building
$ 41,436
41,436
$ 41,436
26
Bond Interest Other
and Governmental
Redemption Funds Total
$ 17,374 $ 394,808
1,490
1,490
6,247
6,247
$ $ 25,111
240,179
893,491
25,260
1,158,930
4,275
66,613
70,888
$1,624,626
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FORTUNA UNION HIGH SCHOOL DISTRICT NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For The Year Ended June 30, 2020
4. Interfund Transactions
Interfund Receivables /Payables
Interfund receivables/payables as of June 30, 2020 were as follows:
Interfund Interfund Fund Receivables Payables
Capital Outlay Fund $ 193,730 General Fund $ 193,730
$ 193,730 $ 193,730
Interfund Transfers
Interfund transfers consist of operating transfers from funds rece1vmg revenue to funds through which the resources are to be expended.
Interfund transfers for fiscal year 2019-2020 were as follows:
Fund Transfers In Transfers Out
General Fund $ 244,137
Capital Outlay Fund $ 129,750
Cafeteria Fund 114,387
$ 244,137 $ 244,137
Transfer from the General Fund to the Capital Outlay Fund was for current capital projects.
Transfer from the General Fund to the Cafeteria Fund was for cafeteria program operating expenses.
27
----.. -------~"
139
5.
FORTUNA UNION HIGH SCHOOL DISTRICT NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For The Year Ended June 30, 2020
Capital Assets
Capital asset activity for the period ended June 30, 2020, was as follows:
Governmental activities:
Capita! assets not being depreciated:
Land
Work in progress
Total capital assets not being depreciated
Capita! assets being depreciated:
Buildings
Improvements
Equipment
Total capital assets being depreciated
Less: accumulated depreciation for:
Buildings
Improvements
Equipment
Total accumulated depreciation
Total capital assets being
depreciated, net
Governmental activities capital assets, net
$
Beginning
Balance
72,980
1,622,747
1,695,727
17,236,435
1,557,671
2,598,303
21,392,409
8,094,441
1,123,425
1,935,572
11,153,438
10,238,971
$ 11,934,698
Increases
$ 297,832
297,832
321,373
998,133
72,487
1,391,993
380,784
92,221
106,639
579,644
812,349
$1,110,181
Depreciation was charged to functions as follows:
Current Year
Instruction $ 315,510
Instructional Library, Media and Tech 2,400
School Site Administration 12,904
Home-to-school Transportation 21,938
Food Services 23,102
Ancillary Services 9,549
Data processing services 5,476
Plant Services 188,765
$ 579,644
28
Decreases
$
$
Ending
Balance
72,980
1,920,579
1,993,559
17,557,808
2,555,804
2,670,790
22,784,402
8,475,225
1,215,646
2,042,211
11,733,082
11,051,320
$13,044,879
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FORTUNA UNION HIGH SCHOOL DISTRICT NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For The Year Ended June 30, 2020
Joint Ventures
The District participates in two joint ventures under joint powers agreements (JPAs): the North Coast Schools' Insurance Group and the North Coast Schools' Medical Insurance Group.
North Coast Schools' Insurance Group (NCSIG) - The NCSIG arranges for and provides workers compensation and property and liability insurance for its members: all of the Humboldt and Del Norte County School Districts and their County Offices of Education. The NCSIG is governed by a commission composed of one representative from each member agency. A nine member executive committee elected by and from the commission controls the operations of the NCSIG, including selection of management and approval of operating budgets. The NCSIG is independent of any influence by the member districts beyond their representation on the commission. Each member district pays a premium commensurate with the level of coverage requested and shares surpluses and deficits proportionately to its participation in the NCSIG.
North Coast Schools' Medical Insurance Group (NCSMIG) - The NCSMIG arranges for and provides medical, dental and vision insurance for its members: Humboldt County Office of Education and all Humboldt County School Districts. The NCSMIG is governed by a board of directors composed of representatives from member districts which have one hundred or more insured lives and one representative for those member districts with less than one hundred insured lives. The Board controls the operations of the NCSMIG including selection of management and approval of operating budgets. NCSMIG is independent of influence by the member districts beyond their representation on the Board. Each member district pays a premium commensurate with the level of coverage requested and shares surpluses and deficits proportionately to its participation in the NCSMIG.
The following is a summary of financial information for NCSIG and NCSMIG at June 30, 2019 (the most recent information available):
NCSIG NCSMIG
Total assets $ 5,547,532 $ 7,643,414
Total liabilities 1,187,183 5,420,057
Total net position $ 4,360,349 $ 2,223,357
Total revenues $ 7,319,421 $ 55,589,329
Total expenses 6,949,819 55,079,951
Change in net position $ 369,602 $ 509,378
A copy of the most recent financial statements for NCSIG and NCSMIG can be requested by writing to 901 Myrtle Ave., Eureka, CA 95501.
29 141
FORTUNA UNION HIGH SCHOOL DISTRICT NOTES TO THE FINANCIAL STATEMENTS- CONTINUED
For The Year Ended June 30, 2020
7. General Obbgp.tion and Refunding Bonds Payable
The District issued general obligation bonds in 1999 in the amount of $1,500,000 with an average interest rate of 5.6 percent. In 2010/11 the District did an advance refunding of these bonds. The District completed the refunding to reduce its total debt service payments by $100,328.
On November 6, 2012 the qualified electors of the District approved the issuance of general obligation bonds in the maximum amount of $10,000,000 under the procedures specified in Proposition 39. In February 2013 the District authorized the sale of the first series of bonds in the aggregate amount of $3,500,000 (the "2012 Series 2013" bonds). In October 2015 the District authorized the sale of the second series of bonds in the aggregate amount of $3,000,000 (the "2012 Series B" bonds). In November 2016 the District authorized the sale of the third series of bonds in the aggregate amount of $3,425,000 (the "2012 Series C" bonds).
In 2020, refunding bonds were issued in the amount of $3,667,104 to refund the "2012 Series 2013" bonds. The refunding will reduce the District's payments over the term of the refunding bond by $700,488. The present value of the reduction in future debt service payments is $374,176, using a discount rate of 2.66 percent. The amount of defeased debt, held in trust by the bonding agent and not reportable on the District's financial statement, still outstanding at June 30, 2020 was $3,480,000.
The outstanding general obligation bonded debt of the District as of June 30, 2020 is:
Amount
Date of Interest Maturity of Original Outstanding Outstanding
Description Issue Rate Date Issue July 1, 2019 Additions Deductions June 30, 2020
2011 Refunding 2/24/2011 4.50% 8/1/2024 $ 1,226,500 $ 618,000 $ 93,000 $ 525,000
2012, Series 2013 2/28/2013 1.45% - 4.00% 8/1/2043 3,500,000 3,490,000 3,490,000
2012, Series B 10/23/2015 2.00%-3.875% 8/1/2044 3,000,000 2,760,000 40,000 2,720,000
2012, Series C 11/17/2016 3.00% - 4.00% 8/1/2042 3,425,000 3,425,000 3,425,000
2020 Refunding 5/4/2020 2.66% 8/1/2041 3,677,104 $ 3,677,104 3,677,104
Total Bond Face Value $ 14,828,604 10,293,000 3,677,104 3,623,000 10,347,104
Bond Pr=iums 67,055 2,973 64,082
Total Bond Liability $ 10,360,055 $ 3,677,104 $ 3,625,973 $ 10,411,186
30 142
FORTUNA UNION HIGH SCHOOL DISTRICT NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For The Year Ended June 30, 2020
The annual requirements to amortize the general obligation bonds payable outstanding as of June 30, 2020, are as follows:
Year Ended June
30, Principal Interest Total
2021 $ 234,115 $ 305,455 $ 539,570 2022 213,779 323,219 536,998 2023 225,905 315,825 541,730 2024 237,671 307,975 545,646 2025 264,347 299,479 563,826
2026-2030 1,390,140 1,385,700 2,775,840
2031-2035 2,148,609 1,133,636 3,282,245 2036-2040 3,137,309 733,063 3,870,372
2041-2045 2,495,229 190,902 2,686,131 Totals $ 10,347,104 $ 4,995,254 $ 15,342,358
8. Other Postemployment Benefits
Plan Description
The District has established the Fortuna Union High School District Retiree Healthcare Plan (HC Plan), a single-employer plan. The HC Plan has not established or accumulated any assets in a trust. A separate financial report is not prepared for the HC Plan. The following table summarizes the current HC Plan:
Benefit types provided Duration of Benefits Required Service Minimum.Age Dependent Coverage District Contribution%
District Cap
Certificated
Medical only Until Medicare Eligible
15 years* 55
Yes 4% of District
contribution times years of service*
District contribution increases limited to 8%
Classified
Medical only Until Medicare Eligible
15 years** 55 No
4% of District contribution times years
of service ** District contribution
increases limited to 8%
* 100% of District contribution with 5 years if hired prior to 7 /1/12 ** 100% of District contribution with 10 years if hired prior to 7 /1/12
31
Management
Medical only Until Medicare Eligible
15 years* 55
Yes 4% of District
contribution times years of service*
District contribution increases limited to 8%
143
FORTUNA UNION HIGH SCHOOL DISTRICT NOTES TO THE FINANCIAL STATEMENTS- CONTINUED
For The Year Ended June 30, 2020
Employees Covered
As of the June 30, 2020 actuarial valuation, the following current and former employees were covered by the benefit terms under the HC Plan:
Active employees
Inactive employees or beneficiaries currently receiving benefits
Inactive employees entitled to, but not yet receiving benefits
Total
Contributions
The HC Plan and its contribution requirements are established by agreements with the applicable employee bargaining units and may be amended by agreements between the District and the bargaining units. The annual contribution is based on the current insurance premiums due for the participating retirees. For the :fiscal year ended June 30, 2020, the District's cash contributions were $180,107, and there was no estimated implied subsidy, resulting in total payments of $180,107. No trust has been created for the purpose of prefunding obligations for past services.
Total OPEB Liabilitv
The District's total OPEB liability was determined by an actuarial valuation dated June 30, 2019, rolled forward to June 30, 2020, based on the following actuarial methods and assumptions:
Actuarial Assumptions:
Actuarial Cost Method
Discount Rate
Inflation
Salary Increases
Investment Rate of Return
Mortality Rate
Pre-Retirement Turnover
Healthcare Trend Rate
--------·-----
32
Entry-age actuarial cost method
3.50%
2.75%
2. 7 5 % per annum, in aggregate
3.50%
Derived using 2009 CalSTRS Mortality study
and 2014 CalPERS Active Mortality for
Miscellaneous Employees study.
Derived using 2009 CalSTRS Termination
Rates study and 2009 CalPERS Termination
Rates for School Employees study.
4.00%
107
9
0
116
144
FORTUNA UNION HIGH SCHOOL DISTRICT NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For The Year Ended June 30, 2020
There were no plan assets as of June 30, 2020.
Discount Rate
The discount rate used to measure the total OPEB liability was 3.5 percent, based on an index of 20-year General Obligation municipal bonds. The projection of cash flows used to determine the discount rate assumed that District contributions would be sufficient to fully fund the obligation over a period not to exceed 30 years.
Changes in the OPEB Liability
The changes in the total OPEB liability for the HC Plan are as follows:
Balance at June 30, 2019
(Measurement Date June 30, 2018)
Changes recognized for the measurement period:
Service cost
Interest
Changes of assumptions
Expected minus Actual Benefit Payments
Benefits payments
Experience (gains)/Losses
Net Changes
Balance at June 30, 2020
(Measurement Date June 30, 2019)
Increase
(Decrease)
Total
OPEB
Liability
$ 3,117,806
351,528
121,851
61,721
(5,534)
(168,417)
(397,395)
(36,246)
$ 3,081,560
Sensitivity of the Total OPEB Liability to Changes in the Discount Rate
The following presents the total OPEB liability of the District if it were calculated using a discount rate that is one percentage point lower or one percentage point higher than the current rate, for measurement period ended June 30, 2019:
1 % Decrease
(2.5%)
Total OPEB Liability $ 3,296,402 $
33
Current
Discount Rate
(3.5%)
3,081,560 $
1 % Increase
(4.5%)
2,881,514
145
FORTUNA UNION HIGH SCHOOL DISTRICT NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For The Year Ended June 30, 2020
Sensitiv:itv of the Total OPEB Liability to Changes in the Health Care Cost Trend Rates
The following presents the net OPEB liability of the District if it were calculated using health care cost trend rates that are one percentage point lower or one percentage point higher than the current rate, for measurement period ended June 30, 2019:
1 % Decrease
(3.0%)
Total OPEB Liability $ 2,950,688
Current Healthcare
Cost Trend Rate
(4.0%)
$ 3,081,560
Recognition of Deferred Outflows and Deferred Inflows of Resources
1 % Increase
(5.0%)
$ 3,171,520
Gains and losses related to changes in total OPEB liability and fiduciary net position are recognized in OPEB expense systematically over time.
Amounts are first recognized in OPEB expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to OPEB and are to be recognized in future OPEB expense. The recognition period differs depending on the source of the gain or loss.
Net difference between projected and
actual earnings on OPEB plan investments 5 years
All other amounts Expected average remaining service
lifetime (EARSL)
OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB
For the fiscal year ended June 30, 2020, the District recognized OPEB expense of $443,627. As of fiscal year ended June 30, 2020, the District reported deferred outflows of resources and deferred inflows of resources related to OPEB as follows:
34 146
FORTUNA UNION HIGH SCHOOL DISTRICT NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For The Year Ended June 30, 2020
OPEB contributions subsequent to
measurement date
Changes of assumptions
Dfference between expected and
actual experience
Total
$
$
Deferred
Outflows of
Resources
180,107
57,114
237,221
$
$
Deferred
Inflows of
Resources
60,046
372,859
432,905
The $180,107 reported as deferred outflows of resources related to contributions subsequent to the June 30, 2019 measurement date will be recognized as a reduction of the net OPEB liability during the fiscal year ending June 30, 2021. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized as OPEB expense in future years as follows:
Fiscal Year
Ended June 30:
2021
2022
2023
2024 2025
Thereafter
Total
Pavable to the HC Plan
Increase
(Decrease) In
OPEB Expense
$ (29,752)
(29,752)
(29,752)
(29,752) (68,353)
(188,430)
$ (375,791)
At June 30, 2020, the District reported no amount payable for any outstanding amount of contributions to the HC plan required for the year ended June 30, 2020.
9. Pension Plans
A. General Information about the Pension Plans
All qualified employees are covered under cost-sharing multiple-employer defined benefit pension plans maintained by agencies of the State of California. Certificated employees are eligible to participate in the California State Teachers' Retirement System (CalSTRS), and classified employees are eligible to participate in the California Public Employees' Retirement System (CalPERS).
35 147
FORTUNA UNION HIGH SCHOOL DISTRICT NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For The Year Ended June 30, 2020
Public Employees' Retirement System (PERS) Plan Description
The District contributes to the School Employer Pool under the California Public Employees' Retirement System (CalPERS), a cost-sharing multiple-employer public employee retirement system defined benefit pension plan administered by CalPERS. All qualified full-time and part-time classified employees of the public school system are eligible to participate in the District's PERS Plan. The plan provides retirement and disability benefits, annual cost-of-living adjustments, and death benefits to plan members and beneficiaries. Benefit provisions are established by state statutes, as legislatively amended, within the Public Employees' Retirement Law. CalPERS issues a separate comprehensive annual financial report that includes financial statements and required supplementary information. Copies of the CalPERS annual financial report may be obtained from the CalPERS Headquarters, 400 Q Street, Sacramento, California 95811.
The Plan's provisions and benefits ill effect at June 30, 2020 are summarized as follows:
Hire date
Benefit formula
Benefit vesting schedule
Benefit payments
Retirement age
Monthly benefits, as a % of eligible compensation
Required employee contribution rates
Required employer contribution rates
Contributions
CalPERS Prior to January 1,
2013
2%@55
5 years service
Monthly for life
55
2.00%
7.0%
19.721 %
On or After January
1, 2013
2%@62
5 years service
Monthly for life
62
2.00%
7.0%
19.721%
Section 20814(c) of the California Public Employees' Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. The total plan contributions are determined through CalPERS' annual actuarial valuation process. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The District is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. It is the responsibility of the District to make necessary accounting adjustments to reflect the impact due to any Employer Paid Member Contributions or situations where members are paying a portion of the employer contribution.
36 148
FORTUNA UNION HIGH SCHOOL DISTRICT NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For The Year Ended June 30, 2020
For the year ended June 30, 2020, the CalPERS contributions recognized as part of pension expense for the Plan were as follows:
Contributions - employer Contributions - employee (paid by employer)
Total
State Teachers' Retirement System (STRS)
Plan Description
$ 274,588
$ 274,588
The District contributes to the State Teachers' Retirement System (STRS), a costsharing, multiple-employer, public employee retirement system defined benefit pension plan administered by STRS. All qualified full-time and part-time public school teachers and certain other employees of the public school system are eligible to participate in the District's STRS Plan. The plan provides retirement and disability benefits and survivor benefits to beneficiaries. Benefit provisions are established by state statutes, as legislatively amended, within the State Teachers' Retirement Law. STRS issues a separate comprehensive annual financial report that includes :financial statements and required supplementary information. Copies of the STRS annual :financial report may be obtained from the STRS Headquarters, 100 Waterfront Place, West Sacramento, California 95605.
The Plan's provisions and benefits ill effect at June 30, 2020 are summarized as follows:
Hire date Benefit formula Benefit vesting schedule Benefit payments Retirement age Monthly benefits, as a % of eligible compensation Required employee contribution rates Required employer contribution rates
Contributions
CalSTRS
Prior to January 1,
2013
2%@60
5 years service Monthly for life 60
2.00%
10.25%
17.10%
On or After January 1, 2013
2%@62
5 years service Monthly for life
62
2.00%
10.205%
17.10%
Required member, employer and state contribution rates are set by the California Legislature and Governor and detailed in Teachers' Retirement Law. Contribution rates are expressed as a level percentage of payroll using the entry age normal actuarial cost method.
37 149
FORTUNA UNION HIGH SCHOOL DISTRICT NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For The Year Ended June 30, 2020
For the year ended June 30, 2020, the CalSTRS contributions recognized as part of pension expense for the Plan were as follows:
Contributions - employer
Contributions - employee (paid by employer) Total
$ 766,145
$ 766,145
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions
As of June 30, 2020, the District reported net pension liabilities for its proportionate shares of the net pension liability as follows:
PERS Plan
STRS Plan
Total
$
$
3,198,800
7,907,470
11,106,270
The District's net pension liability for each Plan is measured as its proportionate share of the net pension liability for the Plan as a whole. The net pension liability of each of the Plans is measured as of June 30, 2019, and the total pension liability for each Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2018 rolled forward to June 30, 2019 using standard update procedures. The District's proportion of the net pension liability was based on a projection of the District's long-term share of contributions to each pension plan relative to the projected contributions of all participating employers, actuarially determined. The District's proportionate share of the net pension liability for each Plan as of June 30, 2019 was as follows:
Proportion - June 30, 2018
Proportion - June 30, 2019 Change - Increase (Decrease)
CalPERS
0.011486%
0.010976% -0.000510%
CalSTRS
0.008420%
0.008755% 0.000335%
For the year ended June 30, 2020, the District recognized pension expense of $1,749,215. At June 30, 2020, the District reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:
38 150
FORTUNA UNION HIGH SCHOOL DISTRICT NOTES TO THE FINANCIAL STATEMENTS- CONTINUED
For The Year Ended June 30, 2020
Deferred Outflows Deferred Inflows of
Pension contributions subsequent to
measurement date - CalPERS
Pension contributions subsequent to
measurement date - CalSTRS
Differences between actual and expected
experience - CalPERS
Differences between actual and expected
experience - CalSTRS
Changes in assumptions - CalPERS
Changes in assumptions - CalSTRS
Change in employer's proportion - CalSTRS
Change in employer's proportion -
CalPERS
Net differences between projected and
actual earnings on plan investments -
CalPERS
Net differences between projected and
actual earnings on plan investments -
CalSTRS
$
$
of Resources Resources
296,029
851,522
232,361
19,962 $ 222,823
152,273
1,000,122
564,115 106,631
22,093 99,930
29,669
304,598
3,138,477 $ 763,651
$1,147,551 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2021. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:
Increase
(Decrease)
Year Ended Pension
June 30 Expense
2021 $ 655,954
2022 42,918
2023 220,408
2024 273,199
2025 17,257
Thereafter 17,539
Total $ 1,227,275
39 151
FORTUNA UNION HIGH SCHOOL DISTRICT NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For The Year Ended June 30, 2020
Actuarial Assumptions
For the measurement period ended June 30, 2019 (the measurement date), the total pension liability for each Plan was determined by rolling forward the June 30, 2018 total pension liability. The June 30, 2019 total pension liabilities for each plan were based on the following actuarial assumptions:
Public Employees' Retirement System (PERS)
Valuation Date
Measurement Date
Actuarial Cost Method
Discount Rate
Inflation
Payroll Growth
Projected Salary Increase
Investment Rate of Return
Asset valuation method
Mortality Rate Table
Post Retirement Benefit Increase
June 30, 2018
June 30, 2019
Entry-age normal cost method
7.15%
2.50%
2.75%
Varies by age and length of service
7.15% (a) Market value
Custom (b)
2.0% until purchasing power protection allowance floor applies, 2.50% thereafter
(a) - Net of pension plan investment and administrative expenses, including inflation
(b) - The mortality table used was developed based on CalPERS-specific data. The table includes 15
years of mortality improvements using the Society of Actuaries Scale 90% of scale MP 2016. For more
details on this table, please refer to the December 2017 experience study report (based on CalPERS
demographic data from 1997 to 2015) that can be found on the CalPERS website.
40 152
FORTUNA UNION HIGH SCHOOL DISTRICT NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For The Year Ended June 30, 2020
State Teachers' Retirement System (STRS)
Valuation Date
Measurement Date
Actuarial Cost Method
Discount Rate
Inflation
Payroll Growth
Projected Salary Increase
Investment Rate of Return
Asset valuation method
Mortality
Post Retirement Benefit Increase
June 30, 2018
June 30, 2019 Entry-age normal cost method
7.10%
2.75%
3.50%
Varies by age and length of service
7.1 % (a) Expected actuarial value of assets plus one
third of the difference between the expected
actuarial value of assets and the fair market
value of assets.
Custom (b) 2.0% simple
(a) - Net of investment expenses but gross of administrative expenses.
(b) - CalSTRS uses a generational mortality assumption, which involves the use of a base mortality
table and projection scales to reflect expected annual reductions in mortality rates at each age,
resulting in increases in life expectancies each year into the future. The base mortality tables are
CalSTRS custom tables derived to best fit the patterns of mortality among our members. The
projection scale was set equal to 110% of the ultimate improvement factor from the Mortality
Improvement Scale (MP-2016) table, issued by the Society of Actuaries.
Discount Rate
State Teachers' Retirement System (STRS)
The discount rate used to measure the total pension liability was 7.10%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members and employers will be made at statutory contribution rates. Projected inflows from investment earnings were calculated using the long-term assumed investment rate of return (7.10%) and assuming that contributions, benefit payments and administrative expenses occur midyear. Based on those assumptions, the Plan's fiduciary net position was projected to be available to make all projected future benefit payments to current plan members. Therefore, the long-term assumed investment rate of return was applied to all periods of projected benefit payments to determine the total pension liability.
The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return
41 153
FORTUNA UNION HIGH SCHOOL DISTRICT NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For The Year Ended June 30, 2020
( expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. The best-estimate ranges were developed using capital market assumptions from CalSTRS general investment consultant (Pension Consulting Alliance -PCA) as an input to the process. The actuarial investment rate of return assumption was adopted by the CalSTRS board in February 2017 in conjunction with the most recent experience study. For each future valuation, the consulting actuary (Milliman) reviews the return assumptions for reasonableness based on the most current capital market assumptions.
Best estimates of 20-year geometrically linked real rates of return and the assumed asset allocation for each major asset class are summarized in the following table:
Long-term (20-Y ear)
Assumed Asset Expected Real
Asset Class Allocation Rate of Return
Global Equity
Fixed Income
Real Estate
Private Equity
47% 4.75%
12% 1.25%
13% 3.55%
13% 6.25%
9% 1.75% Risk Mitigating Strategies
Inflation Sensitive 4% 3.25%
Cash / Liquidity 2% -0.35% \
Total 100%
I
Public Employees' Retirement System (PERS)
The discount rate used to measure the total pension liability for the Plan was 7.15%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan's fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability.
The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return ( expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.
In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations as well as the expected pension fund cash flows. Using historical returns of all the funds' asset classes, expected compound
42 154
FORTUNA UNION HIGH SCHOOL DISTRICT NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For The Year Ended June 30, 2020
(geometric) returns were calculated over the short-term (first 10 years) and the long-term (11 + years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equivalent to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses.
The table below reflects the long-term expected real rate of return by asset class.
Assumed Real Return Real Return Asset Class Allocation Years 1 -10 (a) Years 11+ ~)
Global Equity
Fixed Income
Inflation Sensitive
Private Equity
Real Estate
Liquidity
Total
(a) -An expected inflation rate of 2.0% was used for this period.
(b) -An expected inflation rate of2.92% was used for this period.
50.0% 4.80%
28.0% 1.00%
0.0% 0.77%
8.0% 6.30%
13.0% 3.75%
1.0% 0.00%
100.0%
Sensitivitv of the Proportionate Share of the Net Pension Liability to Changes ill the Discount Rate
The following presents the District's proportionate share of the net pension liability for the plans, calculated using the discount rate for the plans, as well as what the District's proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:
43
5.98%
2.62%
1.81%
7.23%
4.93%
-0.92%
155
FORTUNA UNION HIGH SCHOOL DISTRICT NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For The Year Ended June 30, 2020
PERS Discount Rate Current
less 1 % Discount
C6.1s%) c1.1s%) Plan's net pension liability $ 4,610,859 $ 3,198,800
STRS Discount Rate Current
less 1 % Discount
C6.1 %) c1.1%) Plan's net pension liability $ 11,774,877 $ 7,907,470
Pension Plan Fiduciarv Net Position
Discount Rate
plus 1%
cs.15%)
$ 2,027,399
Discount Rate
plus 1 %
cs.1 %)
$ 4,700,653
Detailed information about the pension plans' :fiduciary net position is available in the separately issued CalPERS and CalSTRS financial reports available on the CalPERS' and CalSTRS' websites.
C. Pavable to the Pension Plan
The District reported no amount payable for the outstanding amount of contributions to the pension plan required for the year ended June 30, 2020.
D. Special Funding Situation
The State of California is legally responsible for making contributions directly to the STRS Pension Plan on behalf of school districts. This is considered a "special funding situation". The following are required disclosures regarding the special funding situation for the STRS Pension Plan:
State of California nonemployer contributing entity's
proportionate share of net pension liability associated
with the District
District's proportionate share of net pension liability
Total of State of California and District Share of the
Net Pension Liability
Revenue recognized in Statement of Activities for support provided
by the State of California as a nonemployer contributing entity
44
$
$
$
4,314,053
7,907,470
12,221,523
678,134
156
FORTUNA UNION HIGH SCHOOL DISTRICT NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For The Year Ended June 30, 2020
10. Noncurrent Obligations
Noncurrent obligations include debt and other noncurrent obligations. Changes in noncurrent obligations for the period ended June 30, 2020 are as follows:
Amount
Due
Beginning Ending Within Balance Increases Decreases Balance One Year
Governmental Activities:
Accrued vacation $ 37,126 $ 5,574 $ 31,552 $ 31,552
Bond principal 10,293,000 $3,677,104 3,623,000 10,347,104 234,115
Bond premium 67,055 2,973 64,082
Net pension liability 10,801,261 305,009 11,106,270
Capital lease 17,121 17,121
Other postemployment
benefits 3,117,806 36,246 3,081,560
Total Governmental Activities $24,333,369 $3,982,113 $3,684,914 $24,630,568 $265,667
The funds typically used to liquidate other long-term liabilities in the past are as follows:
Liabilitv Accrued vacation Bonds payable Net pension liability Capital lease Other postemployment benefits
Activity Type Governmental Governmental Governmental Governmental Governmental
45
Fund General Bond Interest and Redemption General General General
157
FORTUNA UNION HIGH SCHOOL DISTRICT NOTES TO THE FINANCIAL STATEMENTS- CONTINUED
For The Year Ended June 30, 2020
11. Excess of Expenditures Over Appropriations
As of June 30, 2020, expenditures exceeded appropriations in individual major funds as follows:
Appropriations Category
General Fund:
Employee benefits
Debt service - principal
Debt service - interest
Other outgo
Building Fund:
Contracted services
Debt Service Fund:
12. Risk Management
Debt isuance costs
Debt service - interest
Excess Expenditure
$ 172,627
17,121
685
23,077
13,020
131,204
65,910
The District is exposed to various risks of loss related to torts, theft or destruction of assets, errors and omissions, and natural disasters. The District manages these risks of loss through participation in public entity risk pools, as described in the note regarding '1oint Ventures". There have been no significant reductions in insurance coverage from the prior year.
46 158
FORTUNA UNION HIGH SCHOOL DISTRICT NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For The Year Ended June 30, 2020
13. Leases - Operating Leases
The District has entered into operating leases for equipment with terms in excess of one year. These agreements do not contain a purchase option. These agreements contain a termination clause providing for cancellation. It is unlikely that the District will cancel the agreements prior to the expiration date. Future minimum lease payments under these agreements are as follows:
Year Ended
June 30 Total
2021 $ 45,356
2022 45,356
2023 45,356
2024 45,356
2025 34,017
Total $ 215,441
Total rental expenditures for 2019-2020 were $56,067. The District will receive no sublease rental revenues nor pay any contingent rentals associated with these leases.
14. Commitments and Contingencies
State and Federal Allowances, Awards and Grants
The District has received state and federal funds for specific purposes that are subject to review and audit by the grantor agencies. Although such audits could generate expenditure disallowances under terms of the grants, it is believed that any required reimbursement will not be material.
COVID-19 Impact and Considerations
In March 2020 the World Health Organization declared the outbreak of the novel coronavirus COVID-19 a global pandemic. The nature of the pandemic resulted in a mandatory school property closure affecting the District from March 2020 and continuing into the Fall of 2020-21 school year. California Governor Gavin Newsom issued a state-wide executive order mandating that schools remain closed until the county in which the school is located is off the COVID-19 watch list for fourteen consecutive days.
The extent to which the COVID-19 pandemic may impact the District will depend on future developments which are uncertain, such as the duration of the outbreak, additional governmental mandates issued to mitigate the spread of the disease, business closures, economic disruptions, and the effectiveness of actions taken to contain and treat the virus. Accordingly, the COVID-19 pandemic may have a negative impact on the District's future
47 159
FORTUNA UNION HIGH SCHOOL DISTRICT NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For The Year Ended June 30, 2020
operations, the size and duration of which is difficult to predict. The District's management will continue to actively monitor the situation and may take further actions altering operations that the District's management determines are in the best interests of its employees and students, or as required by federal, state, or local authorities.
48 160
REQUIRED SUPPLEMENTARY INFORMATION
161
FORTUNA UNION HIGH SCHOOL DISTRICT
SCHEDULE OF REVENUES EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (GA.AP)
GENERAL FUND
For The Year Ended June 30, 2020
Budgeted Amounts
Variance with Final Budget
Actual (GAAP Positive -Original Final Basis) (Negative)
Revenues:
Local control funding formula sources $ 11,140,416 $ 11,195,242 $ 11,350,002 $ 154,760 Federal revenues 733,696 727,827 719,999 (7,828) Other state revenues 1,510,302 1,858,701 1,508,097 (350,604) Other local revenues 830,713 908,134 1,064,306 156,172
Total revenues 14,215,127 14,689,904 14,642,404 (47,500)
Expenditures:
Certificated salaries 5,139,013 5,188,585 5,179,034 9,551 Classified salaries 1,426,068 1,471,792 1,459,787 12,005 Employee benefits 3,733,885 3,784,304 3,956,931 (172,627) Books and supplies 616,666 707,215 562,686 144,529 Services and other operating expenditures 2,180,476 1,706,367 1,602,105 104,262 Capital outlay 133,680 76,196 72,365 3,831 Other outgo 905,745 943,696 966,773 (23,077) Debt service - principal 17,121 (17,121) Debt service - interest 685 (685)
Total expenditures 14,135,533 13,878,155 13,817,487 60,668
Excess of revenues over expenditures 79,594 811,749 824,917 13,168
Other financing sources (uses): Transfers in 120,000 Transfers out (199,755) (157,769) (244,137) (86,368)
Total other financing uses (79,755) (157,769) (244,137) (86,368)
Excess (deficiency) of revenues and other financing sources over (under) expenditures and other uses (161) 653,980 580,780 (73,200)
Fund balances,July 1, 2019 1,450,402 1,450,402 1,450,402
Fund balances,June 30, 2020 $ 1,450,241 $ 2,104,382 $ 2,031,182 $ (73,200)
The notes to the financial statements are an integral part of this statement.
49
162
FORTUNA UNION HIGH SCHOOL DISTRICT
SCHEDULE OF REVENUES EXPENDITURES AND CHANGES IN FUND
BALANCE - BUDGET AND ACTUAL (GAAP)
BUILDING FUND
For The Year Ended June 30, 2020
Revenues:
Other local revenues
Total revenues
Expenditures:
Classified salaries
Employee benefits
Services and other operating expenditures Capital outlay
Total expenditures
Deficiency of revenues under expenditures
Other financing sources (uses):
Total other financing sources (uses)
Deficiency of revenues and other financing sources under expenditures and other uses
Fund balances,July 1, 2019
Fund balances,June 30, 2020
$
$
$
Budgeted _,\mounts
Original
10,000 $
10,000
3,980,629
3,980,629
(3,970,629)
(3,970,629)
5,480,882
1,510,253 $
Final
80,000
80,000
5,375
183
154,605
121,139
281,302
(201,302)
(201,302)
5,480,882
5,279,580
Actual (GAAP Basis)
$ 87,606
87,606
5,374
182
167,625
111,552
284,733
(197,127)
(197,127)
5,480,882
$ 5,283,755
The notes to the financial statements are an integral part of this statement.
50
Variance with Final Budget
Positive -(Negative)
$ 7,606
7,606
1
1
(13,020)
9,587
(3,431)
4,175
4,175
$ 4,175
163
FORTUNA UNION HIGH SCHOOL DISTRICT
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND
BALANCE - BUDGET AND ACTUAL (GAAP)
BOND INTEREST AND REDEMPTION FUND
For The Year Ended June 30, 2020
Budgeted A.mounts
Variance with Final Budget
Actual (GAAP Positive -Original Final Basis) (Negative)
Revenues:
Taxes levied for debt service $ 536,421 $ 536,421 $ 550,398 $ 13,977 Other local revenues 3,279 3,279 2,493 (786)
Total revenues 539,700 539,700 552,891 13,191
Expenditures:
Debt issuance costs 131,204 (131,204) Debt service - principal 143,000 143,000 143,000 Debt service - interest 370,736 370,736 436,646 (65,910)
Total expenditures 513,736 513,736 710,850 (197,114)
Excess ( deficiency) of revenues over (under)expenditures 25,964 25,964 (157,959) (183,923)
Other financing sources (uses):
Proceeds from debt 3,677,104 3,677,104
Refunding bond payments (3,480,000) (3,480,000)
Total other financing sources (uses) 197,104 197,104
Excess of revenues and other financing sources over expenditures and other uses 25,964 25,964 39,145 13,181
Fund balances,July 1, 2019 365,012 365,012 365,012
Fund balances,June 30, 2020 $ 390,976 $ 390,976 $ 404,157 $ 13,181
51
164
FORTUNA UNION HIGH SCHOOL DISTRICT
SCHEDULE OF CHANGES IN THE NET OPEB LLABILITY AND RELATED RATIOS * For The Year Ended June 30, 2020
Measurement Period, June 30
Total OPEB Liability:
Service cost
Interest on the total OPEB liability
Actual and expected experience difference
Changes in ass=ptions Experience gain
Benefit payments
Net change in OPEB liability
Total OPEB liability- beginning Total OPEB liability- ending
Covered-employee payroll
Net OPEB liability as a percentage of
covered-employee payroll
Notes to Schedule
$
$
$
2019
351,528
121,851
(5,534)
61,721
(397,395)
(168,417)
(36,246)
3,117,806
3,081,560
6,746,412
45.68%
2018
$ 358,856 $ 112,906
(68,624)
(154,225)
248,913
2,868,893
$ 3,117,806 $
$ 6,859,047 $
45.46%
2017
349,252
93,455
(148,291)
294,416
2,574,477
2,868,893
6,477,094
44.29%
The District's retiree healthcare plan has no assets acc=ulated in a trust that meets the criteria in Governmental Accounting Standards Board Statement no. 75, paragraph 4.
*
Changes in assumptions Discount rate and investment rate were changed from 3.8% to
3.5%
Discount rate and investment
rate were changed from 3.5% to 3.8%
None
Historical information is required only for measurement periods for which GASB 75 is applicable. Future years' information will be displayed up to 10 years as information becomes available.
52 165
FORTUNA UNION HIGH SCHOOL DISTRICT
SCHEDULE OF THE DISTRICTS PROPORTIONATE SHARE OF THE NET PENSION LIABILITY FOR THE LAST TEN YEARS* -
CALIFORNIA PUBLIC EMPLOYEES' RETIREMENT SYSTEM (EERS)
For The Year Ended June 30, 2020
June 30, June 30, June 30, June 30, June 30, June 30, 2020 2019 2018 2017 2016 2015
Proportion of the net pension liability 0.010976% 0.011490% 0.011320% 0.011241% 0.011458% 0.011775%
Proportionate share of the net pension liability $ 3,198,800 $ 3,062,486 $ 2,702,383 $ 2,220,100 $ 1,689,000 $ 1,337,000
Covered-employee pa1Toll $ 1,522,703 1,512,510 $ 1,443,373 $ 1,348,590 $ 1,268,555 $ 1,236,051
Proportionate share of the net pension liability as percentage of covered-employee payroll 210.1% 202.5% 187.2% 164.6% 133.1% 108.2%
CalPERS State-wide fiduciary net position (m thousands) $ 68,156,741 $ 64,796,136 $ 60,998,386 s 55,912,965 $ 56,911,066 $ 56,940,365
CalPERS State-wide total pension liability (m thousands) $ 97,300,992 $ 91,459,284 $ 84,871,026 $ 75,663,026 $ 71,651,164 $ 68,292,799
Plan fiduciary net position as a percentage of
the total pension liability
NOTES TO SCHEDULE: Benefit changes
Changes in assumptions
70.05%
None
None
70.85%
None
The inflation rate was changed from 2.75% to 2.5% and the payroll gwwth rate was changed
from 3.0% to
2.75%.
71.87%
None
The discount rate was lowered from 7.65% to 7.15%.
73.90%
None
None
79.43%
None
The discount rate was changed from 7.50% to 7.65%.
83.38%
None
None
* - Historical information is required only for measurement periods for which GASB 68 is applicable. GASB 68 was implemented in the year ended June 30, 2015. Future years' information will be displayed up to 10 years as information becomes available.
53 166
FORTUNA UNION HIGH SCHOOL DISTRICT
SCHEDULE OF THE DISTRICTS PROPORTIONATE SHARE OF THE NET PENSION LIABILITY FOR THE LAST TEN YEARS*-
CALIFORNIA STATE TEACHERS' RETIREMENT SYSTEM (STRS)
District's proportion of the net pension liability
District's proportionate share of the net pension liability
State of California's nonemployer contributing
entity's proportionate share of the net pension liability associated '.vi.th the District
Total District and State of California share of net pension liability
Covered-employee payroll
Proportionate share of the net pension liability
as percentage of covered-employee payroll
Ca!STRS State-wide fiduciary net position (111 thousands)
Ca!STRS State-,,~de total pension liability (111 thousands)
Plan fiduciary net position as a percentage of
the total pension liability
NOTES TO SCHEDULE: Benefit changes
Changes in assumptions
For The Year Ended June 30, 2020
June 30, June 30,
2020 2019
0.00876% 0.00842%
$ 7,907,470 $ 7,738,775
4,314,053 4,430,715
$ 12,221,523 $ 12,169,490
$ 4,972,225 $ 4,566,541
159.0% 169.5%
$ 238,862,000 $ 224,869,000
$ 329,178,000 $ 316,776,000
72.56% 70.99%
None None
None None
June 30,
2018
0.84100%
$ 7,777;2.70
4,600,966
$ 12,378,236
$ 4,543,170
171.2%
s 210,290,000
$ 302,769,000
69.46%
None
The inflation rate v.ras
lowered from 3.0% to 2.75%, the
investment rate was lowered from 7.6%
to 7.1%, and the payroll growth was
lowered from 3.75% to 3.5%.
* - Historical information is required only for measurement periods for which GASB 68 is applicable. GASB 68 ,vas implemented in the year ended June 30, 2015. Future years' information "'ill be displayed up to 10 years as information becomes available.
54
June 30, June 30, June 30,
2017 2016 2015
0.00865% 0.00842% 0.00821%
$ 6,992,800 $ 5,666,000 $ 4,799,000
3,981,000 2,997,000 2,898,000
$ 10,973,800 $ 8,663,000 $ 7,697,000
$ 4,343,284 $ 3,906,684 $ 3,657,498
161.0% 145.0% 131.2%
$ 189,113,000 $ 191,882,000 $ 190,474,016
$ 269,994,000 $ 259,146,000 $ 248,911,000
70.04% 74.04% 76.52% ======
None None None
None None None
167
FORTUNA UNION HIGH SCHOOL DISTRlCT
SCHEDULE OF CONTRJBUTIONS FOR THE LAST TEN YEARS*
CALIFORNIA PUBLIC EMPLOYEES' RETIREJ\<IENT SYSTEM (PERS)
For The Year Ended June 30, 2020
June 30, 2020
June 30, 2019
June 30, 2018
June 30, 2017
June 30, 2016
Contractually required contribution (actuarially
detennined)
$ 274,588 $ 235,291 $ 200,456 $ 159,767 $ 149,321
Contribution in relation to the actuarially
detennined contribution
Contribution deficiency (e.'Ccess)
Covered-employee payroll
Contributions as a percentage of covered
employee payroll
NOTES TO SCHEDULE: Actuarial valuation date
Actuarial funding method
Amortization method
Discount Rate
Inflation
Payroll growth Projected Salary Increase
Investment rate of return
Asset valuation method
Mortality Post Retirement Benefit Increase
274,588 235,291 200,456 159,767 149,321
$ $ $ $ $ =====
$ 1,522,703 $ 1,512,510 $ 1,443,373 $ 1,348,590 $ 1,268,555
18.03% 15.56% 13.89% 11.85% 11.77%
6/30/2018 6/30/2017
Entry age normal cost
Level percentage of payroll, closed 7.15%
2.50% 2.75%
Varies by age and length of service
7.15%, net of pension plan investment expense
Market value Custom (a)
6/30/2016 6/30/2015
2.0% until purchasing power protection allowance floor applies, 2.50% thereafter
6/30/2014
June 30, 2015
S 141,429
141,429
$
$ 1,236,051
11.44%
6/30/2013
(a) - The mortality table used was developed based on CalPERS-specific data. The table includes 15 years of mortality improvements using the Society of Actuaries Scale 90% of scale MP 2016. For more details on this table, please refer to the December 2017 e>.-perience study report (based on CalPERS demographic data from 1997 to 2015) that can be found on the CalPERS website.
* - Historical information is required only for measurement periods for which GASB 68 is applicable. GASB 68 was implemented in the year ended June 30, 2015. Future years' information will be displayed up to 10 years as information becomes available.
55 168
FORTUNA UNION HIGH SCHOOL DISTRICT
SCHEDULE OF CONTRIBUTIONS FOR THE LAST TEN YEARS * CALIFORNIA STATE TEACHERS' RETIREMENT SYSTEM (STRS)
For The Year Ended June 30, 2020
June 30, June 30, June 30, June 30, 2020 2019 2018 2017
Contractually required contribution (actuarially
determined) $ 766,145 $ 646,782 $ 560,706 $ 462,333
Contribution in relation to the actuarially
detennined contribution Contribution deficiency (excess)
Covered-employee payroll
Contributions as a percentage of covered
employee payroll
NOTES TO SCHEDULE: Actuarial valuation date
766,145
$
$ 4,972,225
15.41%
6/30/2018
646,782
$
$ 4,566,541
14.16%
6/30/2017
Methods and assumptions used to determine contribution rates:
Actuarial cost method Entry age normal cost
Amortization method Level percentage of payroll, closed Discount Rate
Inflation
Payroll Growth
7.1% 2.75%
3.5%
Varies by age and lenth of service
560,706 462,333
$ $
$ 4,543,170 $ 4,343,284
12.34% 10.64%
6/30/2016 6/30/2015
Projected Salary Increase
Investment Rate of Return Asset valuation method
7.1 %, net of investment e,qJenses but gross of administrative e,q,enses. Expected actuarial value of assets plus one-third of
Mortality
Post Retirement Benefit Increase
the difference between the expected actuarial value of assets and the fair market value of assets.
Custom (a)
2.0% simple
June 30, 2016
$ 339,965
339,965
$
$ 3,906,684
8.70%
6/30/2014
(a) - Ca!STRS uses a generational mortality assumption, which involves the use of a base mortality table and projection scales to reflect e,q,ected annual reductions in mortality rates at each age, resulting in increases in life expectancies each year into the future. The base mortality tables are Ca!STRS custom tables derived to best fit the patterns of mortality among our members. The projection scale was set equal to 110% of the ultimate improvement factor from the Mortality Improvement Scale (MP-2016) table, issued by the Society of Actuaries.
* - Historical information is required only for measurement periods for which GASB 68 is applicable. GASB 68 was implemented in the year ended June 30, 2015. Future years' information will be displayed up to 10 years as information becomes available.
56
June 30, 2015
$ 301,744
301,744
$
$ 3,657,498
8.25%
6/30/2013
169
SUPPLEMENTARY INFORMATION
170
FORTUNA UNION HIGH SCHOOL DISTRICT COMBINING BALANCE SHEET
NONMAJOR FUNDS June 30, 2020
County Total School Capital Other
Cafeteria Facilities Outlay Governmental Fund Fund Fund Funds
ASSETS
Cash in County Treasury $ 687,427 $ 687,427 Cash in revolving fund $ 230 230 Accounts receivable 19,205 5,906 25,111 Due from other fund 193,730 193,730 Stores inventory 2,292 2,292
Total assets 21,727 887,063 908,790
DEFERRED OUTFLOWS OF RESOURCES
Total deferred outflows of resources
Total assets and deferred outflows of resources $ 21,727 $ $ 887,063 $ 908,790
LIABILITIES
Accounts payable $ 7,244 $ 1,620 $ 8,864
Total liabilities 7,244 1,620 8,864
DEFERRED INFLOWS OF RESOURCES
Total deferred inflows of resources
FUND BALANCES
N onspendable 2,522 2,522
Restricted 11,961 11,961
Assigned 885,443 885,443
Total fund balances 14,483 885,443 899,926
Total liabilities, deferred inflows of resources and fund balances $ 21,727 $ $ 887,063 $ 908,790
57 171
FORTUNA UNION HIGH SCHOOL DISTRICT COMBINING SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE -
NONMAJOR FUNDS (BY OBJEC1) For The Year Ended June 30, 2020
County Total School Capital Other
Cafeteria Facilities Outlay Governmental Fund Fund Fund Funds
Revenues:
Federal revenue $ 221,012 $ 221,012 Other state revenue 19,109 19,109 Other local revenue 52,503 $ 2,969 $ 16,328 71,800
Total revenues 292,624 2,969 16,328 311,921
Expenditures:
Classified salaries 107,591 107,591 Employee benefits 92,896 92,896 Books and supplies 207,728 207,728 Services and other
operating expenses 1,379 2,431 3,810 Capital outlay 816,576 516,151 1,332,727
Total expenditures 409,594 816,576 518,582 1,744,752
Excess ( deficiency) of revenues over (under) expenditures (116,970} (813,60Z) (502,254} (1,432,831}
Other financing sources (uses): Transfers in 114,387 129,750 244,137
Total other financing sources (uses) 114,387 129,750 244,137
Net change in fund balance (2,583) (813,607) (372,504) (1,188,694)
Fund balances,July 1, 2019 17,066 813,607 1,257,947 2,088,620
Fund balances, June 30, 2020 $ 14,483 $ $ 885,443 $ 899,926
58 172
FORTUNA UNION HIGH SCHOOL DISTRICT
ORGANIZATION
June 30, 2020
The Fortuna Union High School District was formed in 1903. In 1917, a number of elementary school districts were annexed for high school purposes to form the Fortuna Union High School District. At present, there are eight elementary schools comprising the high school district. They are all located in Humboldt County, as follows:
Fortuna Elementary
Loleta
Scotia Union
Hydesville
Bridgeville
Rio Dell
Cuddeback
The Board of Trustees for the fiscal year ended June 30, 2020 was composed of the following members, each with four year terms:
Name
Charles Ellebrecht
Seth McGrath
Carla Diaz
Anita Gage
Jeana McClendon
GOVERNING BOARD
Office
President
Vice President
Clerk
Member
Member
ADMINISTRATION
Glen Senestraro District Superintendent
Sarah Poust
Chief Business Official
59
Term Expires
2020
2022
2022
2022
2020
173
High School:
Grades 9 through 12
FORTUNA UNION HIGH SCHOOL DISTRICT
SCHEDULE OF AVERAGE DAILY ATTENDANCE
For The Year Ended June 30, 2020
Second Period Report
As As
Annual Report
As As
Reported Audited Reported Audited
Total High School
1,008.12
1,008.12
1,004.90
1,004.90
1,008.12
1,008.12
1,004.90
1,004.90
Average daily attendance is a measurement of the number of pupils attending classes of the District. The purpose of attendance accounting from a fiscal standpoint is to provide the basis on which apportionments of state funds are made to school districts. This schedule provides information regarding the attendance of students at various grade levels and in different programs.
60
174
Grade Level
9
10 11
12
FORTUNA UNION HIGH SCHOOL DISTRICT
SCHEDULE OF INSTRUCTIONAL TIME
For The Year Ended June 30, 2020
Minutes
Requirement
64,800
64,800 64,800
64,800
2019-20
Actual
Minutes
64,795 64,795
64,795
64,795
Number
of Days Traditional
Calendar*
180
180 180
180
Status
Not Complied
Not Complied Not Complied
Not Complied
Districts, including basic aid districts, must maintain their instructional minutes at the requirements pursuant to Education Code Section 46207(a). This schedule is required for all districts, including basic aid districts.
This schedule presents information on the amount of instruction time offered by the District and whether the District complied with the provisions of Education Code Section 46200 through 46208.
* The District did not operate under a Multitrack Calendar.
61
175
FORTUNA UNION HIGH SCHOOL DISTRICT
SCHEDULE OF FINANCIAL TRENDS AND ANALYSIS
For The Year Ended June 30, 2020
For The Year Ended
Budget General Fund 6/30/2021 6/30/2020 6/30/2019 6/30/2018
Revenues and other financial
sources $ 15,539,342 $ 14,642,404 $ 16,098,919 $ 13,955,747
Expenditures 15,478,186 13,817,487 15,828,944 13,951,116 Other uses and transfers out 155,897 244,137 270,311 271,156
Total Outgo 15,634,083 14,061,624 16,099,255 14,222,272
Change in Fund Balance $ (94,741) $ 580,780 $ (336) $ (266,525)
Ending Fund Balance $ 1,936,441 $ 2,031,182 $ 1,450,402 $ 1,450,738
Available Reserves $ 704,832 $ 778,939 $ 693,108 $ 681,613
Designated for Economic Uncertainties $ 704,832 $ 778,939 $ 693,108 $ 681,613
Undesignated Fund Balance $ $ $ $
Available Reserves as a Percentage of Total Outgo 4.51% 5.54% 4.31% 4.79%
Total Long-Tenn Debt $ 24,396,453 $ 24,630,568 $ 24,333,369 $ 23,913,807
Average Daily Attendance at P-2 1,028 1,005 1,021 996
This schedule discloses the District's financial trends by displaying past years' data along ·with current budget information. These financial trend disclosures are used to evaluate the District's ability to continue as a going concern for a reasonable amount of time.
The General Fund balance has increased $580,444 over the past two years. The fiscal year 2020-2021 budget projects a decrease of $94,741 (4.7%). For a district this size, the State recommends available reserves of at least three percent of total expenditures, transfers out, and other uses (total outgo).
The District incurred an operating deficit in two of the last three years and anticipates incurring an operating deficit during the 2020-2021 fiscal year. Total long-term debt has increased by $716,761 over the past two years, mainly due to the implementation in 2014/15 of GASB 68 and the resulting requirement to recognize the District's proportionate share of the State-wide STRS and PERS net pension liability, and the implementation of GASB 75 and the resulting increase in the required amount of post-employment benefits liability to be recognized in the Statement of Net Position.
Regular average daily attendance increased by 9 ADA over the past two years. The District anticipates an increase of 23 ADA during the fiscal year 2020-2021.
62
176
FORTUNA UNION HIGH SCHOOL DISTRICT
SCHEDULE OF CHARTER SCHOOLS
For The Year Ended June 30, 2020
Charter Schools Chartered by District
There are currently no charter schools under the jurisdiction of the District
63
--- -·--~----------·-··-~···-----.
Included in District Financial Statements, or
Separate Report
177
FORTUNA UNION HIGH SCHOOL DISTRICT
SCHEDULE OF EXPENDITURES OF FEDERAL A WARDS
For The Year Ended June 30, 2020
Federal Programs:
Federal Grantor/Pass Through Grantor/ Program or Cluster Title
U.S. Department of Education: Passed through California Department of Education (CDE):
Special Ed: IDEA Basic Loe. Assist. Entitlement Part B
ESEA: Title I
ESE.A: ESSA School Improvement (CSI) Funding for LEAs Total CFDA 84.010
ESEA: Title II, Part A, Improving Teacher Quality
ESEA: Title N, Part A, Student Support and Academic Enrichment
Carl D. Perkins Career & Technical Education Department of Rehabilitation: Workability II, Transitions
Partnership Program
Total Passed Through California Department of Education (CDE) Total U.S. Department of Education
U.S. Department of Agriculture: Passed through California Department of Education (CDE):
National School Lunch
National School Lunch Seamless Summer Option National School Breakfast
National School Breakfast Seamless Summer Option
Total Child Nutrition Cluster Total Passed Through California Department of Education (CDE)
Passed through Humboldt County Office of Education
Forest Reserve Total Passed Through Humboldt County Office of Education Total U.S. Department of Agriculture
TOTAL EXPENDITURES OF FEDERAL A WARDS
Federal CFDA
Number
84.027
84.010 84.010
84.367
84.424
84.048
84.126
10.555 10.555 10.553
10.553
10.665
The accompanying notes are an integral part of this schedule.
64
Pass-Through Entity Identifying
Number
13379
13797 15438
14341
15396
14894
10006
13523
13523 13526
13526
10044
Federal
Expenditures
$ 203,708
195,238 90,669
285,907
35,597
13,777
30,604
138,203
707,796 707,796
57,841
70,235 48,789
44,147 221,012 221,012
12,203 12,203
233,215
$ 941,011
178
FORTUNA UNION HIGH SCHOOL DISTRICT
NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For The Year Ended June 30, 2020
Basis of Presentation
The accompanying schedule of expenditures of federal awards includes the federal grant activity of the District and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the general purpose financial statements.
The District did not use the ten percent de minimis indirect cost rate.
65
179
FORTUNA UNION HIGH SCHOOL DISTRICT
RECONCILIATION OF ANNUAL FINANCIAL AND BUDGET REPORT WITH AUDITED FINANCIAL STATEMENTS
For The Year Ended June 30, 2020
Special Retiree General Reserve Benefits
Fund Fund Fund
June 30, 2020 Annual Financial and Budget Report Fund Balance $ 1,043,699 $ 702,832 $ 187,786
Adjustments and Reclassifications Increasing and (Decreasing) the Fund Balance -
Reclassify Special Reserve and Retiree Benefits Fund 890,618 (702,832) (187,786)
Increase transfers in Increase accounts receivable 96,865
June 30, 2020 Audited Financial Statements Fund Balance $ 2,031,182 $ $
66
Capital Outlay Fund
$ 788,578
96,865
$ 885,443
180
John R. Goff, CPA
Mark G. Wetzel, CPA
Michael R. Cline, CPA DAVID L. MOONIE & co., LLP
Certified Public Accountants
FORTUNA UNION HIGH SCHOOL DISTRICT
Kenneth X. Stringer, CPA
Aaron S. Weiss, CPA
Matthew J. Hague, CPA
INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT
OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
Board of Trustees Fortuna Union High School District 379 12th Street Fortuna, California 95540
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the Fortuna Union High School District (the "District") as of and for the year ended June 30, 2020, and the related notes to the financial statements, which collectively comprise the District's basic financial statements, and have issued our report thereon dated March 5, 2021.
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District's internal control over financial reporting (internal control) as a basis for designing the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District's internal control. Accordingly, we do not express an opinion on the effectiveness of the
District's internal control.
A deficienry in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficienry is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those
charged with governance.
67
900 G Street, Suite 103 • Arcata, CA 95521 • 707.822.3337 (Bus.) • 707.442.5298 (Fax)
325 Second Street, Suite 301 • Eureka, CA 95501 • 707.442.1737 (Bus.) • 707.442.5298 (Fax) • [email protected] E-mail
181
FORTUNA UNION HIGH SCHOOL DISTRICT
INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MA TIERS BASED ON AN AUDIT
OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDIDNG STANDARDS -CONTINUED
Our consideration of internal control was for the limited pmpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that were not identified.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed instances of noncompliance or other matters that are required to be reported under GovemmentAttditing Standards and which are described in the accompanying Schedule of Findings and Questioned Costs as Findings 2020-001 through 2020-006.
District's Response to Findings
The District's responses to the findings identified in our audit are described in the accompanying Schedule of Findings and Questioned Costs. The District's responses were not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on them.
Purpose of this Report
The pmpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Attditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other pmpose.
r{)MJit cy 4t1«J4t4 , ~ -) Wf CERTIFIED PUBLIC ACCOUNTANTS Eureka, California March 5, 2021
68
182
John R. Goff, CPA
Mark G. Wetzel, CPA
Michael R. Cline, CPA DAVID L. MOONIE & CO., LLP
Certified Public Accountants
FORTUNA UNION HIGH SCHOOL DISTRICT
INDEPENDENT AUDITOR'S REPORT ON STATE COMPLIANCE
Board of Trustees Fortuna Union High School District 379 12th Street Fortuna, California 95540
Compliance
Kenneth X. Stringer, CPA
Aaron S. Weiss, CPA
Matthew J. Hague, CPA
We have audited the Fortuna Union High School District's (the District) compliance with the requirements specified in the 2019-20 Guide For Annual Audits of K-12 Local Education Agencies and State Compliance Repotting, issued by the California Education Audit Appeals Panel, that are applicable to the District's educational programs for the year ended June 30, 2020.
Management's Responsibility
Compliance with the applicable compliance requirements referred to above is the responsibility of the District's management
Auditor's Responsibility
Our responsibility is to express an opinion on the District's compliance with the applicable compliance requirements referred to above based on our compliance audit.
Our compliance audit was conducted in accordance with auditing standards generally accepted in the United States of America; the standards applicable to :financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the 2019-20 Guide For Annual Audits of K-12 Local Education Agencies and State Compliance Repotting, prescribed in the California Code of Regulations, Title 5, Section 19810 and following. The compliance audit included examining, on a test basis, evidence about the District's compliance with those requirements and performing such other procedures as we considered necessary under the circumstances. We believe that our compliance audit provides a reasonable basis for our opinion. Our compliance audit does not provide a legal determination of the District's compliance.
69
900 G Street, Suite 103 • Arcata, CA 95521 • 707.822.3337 (Bus.) • 707.442.5298 (Fax)
325 Second Street, Suite 301 • Eureka, CA 95501 • 707.442.1737 (Bus.) • 707.442.5298 (Fax) • [email protected] E-mail
183
FORTUNA UNION HIGH SCHOOL DISTRICT
INDEPENDENT AUDITOR'S REPORT ON STATE COMPLIANCE - CONTINUED
In connection with our compliance audit referred to above, we tested the following compliance requirements:
Description
Attendance Teacher certification and misassignments Kindergarten Continuance Independent study Continuation education Instructional Time Instructional Materials Ratio of Administrative Employees to Teachers Classroom Teacher Salaries Early Retirement Incentive Program GANN Limit Calculation School Accountability Report Card Juvenile Court Schools Middle or Early College High School K-3 Grade Span Adjustment Transportation Maintenance of Effort Apprenticeship: Related and Supplemental Instruction Comprehensive School Safety Plan School Districts of Choice California Clean Energy Jobs Act After/Before School Education and Safety Program:
After school Before school General
Proper Expenditure of Education Protection Account Funds Unduplicated Local Control Funding Formula Pupil Counts Local Control and Accountability Plan Independent Study-Course Based Charter Schools:
Attendance Mode of Instruction N onclassroom-Based Instruction/Independent Study
for Charter Schools Determination of Funding for Nonclassroom-Based Instruction Annual Instructional Minutes - Classroom Based Charter School Facility Grant Program
70
Procedures Performed
Yes Yes
Not applicable Yes Yes Yes Yes Yes Yes
Not applicable Yes Yes
Not applicable Yes
Not applicable Yes
Not applicable Yes
Not applicable Yes
Not applicable Not applicable Not applicable
Yes Yes Yes Yes
Not applicable Not applicable
Not applicable Not applicable Not applicable Not applicable
184
FORTUNA C>JIO~ HIGH SCHOOL DISTRICT
INDEPENDE:\TT AUDITOR'S REPORT ON STATE CO~!PLIANCE - CO:\!TINCED
Opinion
In our opinion, the District complied, in all material respects, with the compli'lnce requirements refened to above that are applicable to the District's educational programs for the year ended June 30, 2020.
Other Matters
The results of our auditing procedures disclosed instances of noncompliance which are required to be t·cported in accordance with the California Education Audit Appeals Panel's 2019-20 G1,1ide For Ammal AudzJs of K-12 Local Education Agemies and Stale Compliance Reportittg, and which arc described in the accompanying Schedule of Findings and Questioned Costs as Findings 2020-004 through 2020-005. Om opinion on the District's compliance with the requirements specified in the 2019-20 Guide .For Annual Audits ofK-12 Local Rducation /lgencies and State Compliance Reporting is not modified with respect to these matters.
District's Responses to Finding
The District's responses to the findings identified in our audit are described in the accompanying Schedule of Findings and Questioned Costs. The District's responses were not subjected to the auditing procedures applied in the audit of compliance and, accordingly, \VC express no opinion on them.
Purpose of th.is Report
The pu1pose of this report on state compliance is solely to describe the scope of our testing of the District's state compliance and the results of that testing based on the requirements specified in the 2019-20 Gt1ide For Anmta! AHclits of K-12 Local Edittcttion Agencies and S tt1te Crm1plia11ce Reporting. Accordingly, th.is report is not suitable for any other purpose.
CERTIFIED PUBLIC ACCOCNTJ\NTS Eureka, California March 5, 2021
71
185
John R. Goff, CPA
Mark G. Wetzel, CPA
Michael R. Cline, CPA
Dlir(IM DAVID L. MOONIE & CO., LLP
Certified Public Accountants
Kenneth X. Stringer, CPA
Aaron S. Weiss, CPA
Matthew J. Hague, CPA
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAT OR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY
THE UNIFORM GUIDANCE
Board of Trustees Fortuna Union High School District 379 12th Street
Fortuna, California 95540
Report on Compliance for Each Major Federal Program
We have audited Fortuna Union High School District's (the "District") compliance with the types of compliance requirements described in the 0MB Compliance Supplement that could have a direct and material effect on each of the District's major federal programs for the year ended June 30, 2020. The District's major federal programs are identified in the summary of auditor's results section of the accompanying Schedule of Findings and Questioned Costs.
Management's Responsibility
Management is responsible for compliance with federal statutes, regulations, and the terms and conditions of its federal awards applicable to its federal programs.
Auditor's Responsibility
Our responsibility is to express an opinion on compliance for each of the District's major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit
Requirements far Federal Awards (Uniform Guidance). Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the District's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances.
72
900 G Street, Suite 103 • Arcata, CA 95521 • 707.822.3337 (Bus.) • 707.442.5298 (Fax)
325 Second Street, Suite 301 • Eureka, CA 95501 • 707.442.1737 (Bus.) • 707.442.5298 (Fax) • [email protected] E-mail
186
FORTUNA UNION HIGH SCHOOL DISTRICT
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY
THE UNIFORM GUIDANCE
We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of the District's compliance.
Opinion on Each Major Federal Program
In our opinion, the District complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2020.
Other Matters
The results of our auditing procedures disclosed instances of noncompliance, which are required to be reported in accordance with the Uniform Guidance and which are described in the accompanying schedule of findings and questioned costs as Findings 2020-001 through 2020-003. Our opinion on each major federal program is not modified with respect to this matter.
The District's responses to the noncompliance findings identified in our audit are described in the accompanying schedule of findings and questioned costs. The District's responses were not subjected to the auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on them.
Report on Internal Control Over Compliance
The management of the District is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered the District's internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the District's internal control over compliance.
A dificienry in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A signijicant dificienry in internal control over compliance is a deficiency, or a combination of deficiencies, in internal
73
187
FORTUNA UNION HIGH SCHOOL DISTRICT
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH JvlAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY
THE UNIF01Th1 GUIDANCE
control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.
Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
The purpose of this repoi-t on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.
n;_{Jot)4 ct /41~/61 c(/~ CERTIFIED PUBLIC ACCOUNTANTS Eureka, California March 5 2021
74
188
FINDINGS AND QUESTIONED COSTS
189
FORTUNA UNION HIGH SCHOOL DISTRICT
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
June 30, 2020
Section I - Summarv of Auditor's Results Financial Statements
Type of auditor's report issued:
Internal control over :financial reporting: Material weakness(es) identified? Significant deficiencies identified not considered
to be material weaknesses?
Noncompliance material to financial statements noted?
Federal Awards Internal control over major programs:
Material weakness(es) identified? Significant deficiencies identified not considered
to be material weaknesses?
Type of auditor's report issued on compliance for maJor programs:
Any audit :findings disclosed that are required to be reported in accordance with the Uniform Guidance Section 200.516(a)
Identification of major programs: CFDA Numbers Name of Federal Program or Cluster
Child Nutrition Cluster:
Unmodified
No
No
Yes
No
None reported
Unmodified
Yes
10.553 10.553
Child Nutrition: National School Breakfast Program
10.555 10.555
84.010
Child Nutrition: National School Breakfast Program Seamless Summer Option Child Nutrition: National School Lunch Program Child Nutrition: National School Breakfast Program Seamless Summer Option
ESEA: Title I
Dollar threshold used to distinguish between Type A and Type B programs: $750,000
Auditee qualified as low-risk auditee? No
75
190
FORTUNA UNION HIGH SCHOOL DISTRICT
SCHEDULE OF FINDINGS AND QUESTIONED COSTS - CONTINUED
June 30, 2020
Section I - Financial Statement Findings
None noted.
Section II - Federal Award Findings and Questioned Costs
2020-001: DOCUMENTATION OF PROCUREMENT, SUSPENSION, AND DEBARMENT PROCEDURES.(CODE 50000)
Programs Affected
National School Lunch Program (U.S. Department of Agriculture, CFDA Number 10.555, Passed through the California Department of Education, award year 2019 /20, award number not available).
National School Lunch Program Seamless Summer Option (U.S. Department of Agriculture, CFDA Number 10.555, Passed through the California Department of Education, award year 2019/20, award number not available).
National School Breakfast Program, (U.S. Department of Agriculture, CFDA number 10.553, passed through the California Department of Education, award year 2019 /20, award number not available).
National School Breakfast Program Seamless Summer Option, (U.S. Department of Agriculture, CFDA number 10.553, passed through the California Department of Education, award year 2019 /20, award number not available).
Criteria
Title 2, Section 200.318 (2 CFR 200.318) of the Code of Federal Regulations (CFR), requires written policies and procedures regarding procurement of goods and services for federal awards. 2 CFR 200.320 requires that one of three procurement methods be used: Procurements by micro-purchases for acquisition of supplies or services, the aggregate dollar amount of which does not exceed the micro-purchase threshold (currently $3,500); Procurements by small purchase procedures, for securing goods or services that do not cost more than the Simplified Acquisition Threshold (currently $150,000); or Procurement by sealed bids, for goods and services in excess of the Simplified Acquisition Threshold. In addition, 2 CFR 200.213 requires that written procedures be in place for checking suspension and debarment status of certain vendors receiving federal funds from the District.
76
191
FORTUNA UNION HIGH SCHOOL DISTRICT
SCHEDULE OF FINDINGS AND QUESTIONED COSTS - CONTINUED
June 30, 2020
Condition
The District did not document small purchase procedures and vendor suspension/ debarment review for purchases for the Child Nutrition Program.
The District did not have policies or procedures for procurement, suspension, and debarment during 2019/20.
Documentation verifying that quotes from multiple contractors and vendors were reviewed and that vendors were checked for suspension or debarment status was not available. Based on review of all federal expenditures, there were no vendors or contractors who exceeded the Simplified Acquisition Threshold, and based on audit testing of significant vendors used by the District during the year, no vendors or contractors were noted who were suspended or debarred.
Questioned Costs
There are no questioned costs. However, the District did not document that it utilized the lowest cost vendor possible. The District has limited options available for large food purchases, and it is unlikely that a reliable lower cost vendor would be found.
Recommendation
We recommend that the District establish forms to document review of multiple vendor quotes for services and for verifying that vendors are not suspended or debarred from receiving federal funds.
Views of Responsible Officials and Planned Corrective Actions
The District agrees and will adhere to the corrective action plan described in the "District's Corrective Action Plan" section immediately following this section of the audit report.
2020-002: FEDERAL SCHOOL NUTRITION PROGRAM - FREE AND REDUCED APPLICATIONS (CODE 50000)
Programs Affected
National School Lunch Program, U.S. Department of Agriculture, CFDA number 10.555, Passed through the California Department of Education, award year 2019 /20, award
77
192
FORTUNA UNION HIGH SCHOOL DISTRICT
SCHEDULE OF FINDINGS AND QUESTIONED COSTS - CONTINUED
June 30, 2020
number not available). National School Lunch Program Seamless Summer Option (U.S. Department of Agriculture,
CFDA Number 10.555, Passed through the California Department of Education, award year 2019 /20, award number not available).
National School Breakfast Program, (U.S. Department of Agriculture, CFDA number 10.553, passed through the California Department of Education, award year 2019 /20, award number not available).
National School Breakfast Program Seamless Summer Option, (U.S. Department of Agriculture, CFDA number 10.553, passed through the California Department of Education, award year 2019 /20, award number not available).
Criteria
Title 7, Section 245.10 of the Code of Federal Regulations requires, among other things, that a local education agency have approved policies for obtaining documentation for determining children's eligibility for free and reduced meals.
Condition
During out testing of free and reduced applications, in which we tested 14 applications, the District miscalculated the income for one student classified as free who should have been reduced Because of the immaterial dollar amount of any potential over-reimbursement to the District, we do not consider this to be a material instance of noncompliance with the requirements of the Child Nutrition Program. However, the District does need to carefully review applications and the approved free and reduced status of all students.
Clerical error.
Questioned Costs
The District received approximately $80 of additional federal and state reimbursements.
Recommendation
We recommend that the District carefully review each application to ensure clerical accuracy. In addition, we recommend training relevant staff regarding obtaining applications each year.
Views of Responsible Officials and Planned Corrective Actions
The District agrees and will adhere to the corrective action plan described in the "District's Corrective Action Plan" section immediately following this section of the audit report.
78
193
FORTUNA UNION HIGH SCHOOL DISTRICT
SCHEDULE OF FINDINGS AND QUESTIONED COSTS - CONTINUED
June 30, 2020
2020-003: FEDERAL TIME CERTIFICATION (CODE 50000)
Programs Affected National School Lunch Program (U.S. Department of Agriculture, CFDA Number 10.555,
Passed through the California Department of Education, award year 2019 /20, award number not available).
National School Lunch Program Seamless Summer Option (U.S. Department of Agriculture, CFDA Number 10.555, Passed through the California Department of Education, award year 2019/20, award number not available).
National School Breakfast Program, (U.S. Department of Agriculture, CFDA number 10.553, passed through the California Department of Education, award year 2019 /20, award number not available).
National School Breakfast Program Seamless Summer Option, (U.S. Department of Agriculture, CFDA number 10.553, passed through the California Department of Education, award year 2019 /20, award number not available).
ESEA: Title I (U.S. Department of Education, CFDA Number 84.010, Passed through the California Department of Education, award year 2019 /20, award number not available).
ESEA: Title II, Part A, Improving Teacher Quality (U.S. Department of Education, CFDA Number 84.367, Passed through the California Department of Education, award year 2019 /20, award number not available).
ESEA: Title IV, Part A, Student Support and Academic Enrichment (U.S. Department of Education, CFDA Number 84.424, Passed through the California Department of Education, award year 2019 /20, award number not available).
Special Ed: IDEA Basic Local Assistance Entitlement Part B (U.S. Department of Education, CFDA Number 84.027, Passed through the California Department of Education, award year 2019/20, award number not available).
Workability II, Transitions Partnership Program (U.S. Department of Education, CFDA Number 84.126, Passed through the Department of Rehabilitation, award year 2019/20, award number not available)
Criteria
The Code of Federal Regulations, 2 CFR 225 requires that employees being funded fully or partially from federal programs complete monthly or semi-annual time certifications documenting the amount of time spent on the federal program. An employee who works solely on a single federal program may complete semi-annual certification. Employees who work on multiple programs must complete monthly time certifications.
Condition
During testing of payroll, we noted that the District is not requiring all federally-funded employees to complete time certifications.
79
------------··----------
194
FORTUNA lJNION HIGH SCHOOL DISTRICT
SCHEDULE OF FINDINGS AND QUESTIONED COSTS - CONTINUED
June 30, 2020
Wages charged to federal programs were not supported by the required time certifications. Based on review of job classifications, it does not appear that wages were over-charged to the federal programs.
Questioned Costs
Total wages charged to all federal programs during the year were $107,592. Based on review of job classifications and payroll records, it does not appear that wages were over-charged to the federal programs.
The District did not have a policy requiring completion of monthly time certifications for employees who work in multiple programs.
Recommendation
We recommend that the District implement a policy to obtain monthly time certifications from employees who are just partially funded through federal programs, and semi-annual certifications from employees who work solely in one federal program.
Views of Responsible Officials and Planned Corrective Actions
The District agrees to the recommendation and will adhere to the corrective action plan described in the "District's Corrective Action Plan" section immediately following this section of the audit report.
Section III - State Award Fin~ and Questioned Costs
2020-004: INSTRUCTIONAL MATERIALS PUBLIC HEARING (CODE 70000)
Criteria
California Education Code Section 60119(a) requires that in order to be eligible to receive funds available for purposes of Instructional Materials, the governing board of a school district shall, among other things, hold a public hearing or hearings before the eighth week from the first day pupils attended school, at which the governing board shall encourage participation by parents, teachers, members of the community interested in the affairs of the school district, and bargaining unit leaders, and shall make a determination, through a
80
195
FORTUNA UNION HIGH SCHOOL DISTRICT
SCHEDULE OF FINDINGS AND QUESTIONED COSTS - CONTINUED
June 30, 2020
resolution, as to whether each pupil in each school in the school district has sufficient textbooks or instructional materials, or both, that are aligned to the content standards adopted pursuant to Section 60605 or 60605.8.
Condition
The District's Governing Board held the required public hearing on instructional materials on October 8, 2019, which is in the ninth week of instruction.
The District was not in compliance with requirements of Education Code Section 60119(a).
The District did not hold the public hearing on or before the end of the eighth week from the first day pupils attended school.
Recommendation
We recommend that the District ensure that each year a public hearing regarding the sufficiency of instructional materials is held by the end of the eighth week from the first day pupils attend school for the year.
Views of Responsible Officials and Planned Corrective Actions
The District agrees to the recommendation and will adhere to the corrective action plan described in the "District's Corrective Action Plan" section immediately following this section of the audit report
2020-005: INSTRUCTIONAL TIME (CODE 40000)
Criteria
Education Code Section 46207 requires that school districts that did not meet its LCFF target and participated in Longer Day incentive funding offer minimum instructional minutes as follows:
Grades 9-12: 64,800
81
196
FORTUNA UNION HIGH SCHOOL DISTRICT
SCHEDULE OF FINDINGS AND QUESTIONED COSTS - CONTINUED
June 30, 2020
Failure to offer the minimum instructional minutes results in fiscal penalties. Education Code 46207 allows the State Board of Education to waive the penalties if the District maintains minutes and days of instruction equal to those lost and in addition to the amount required, for two years commencing with the 2020/2021 year.
Condition
During our testing of instructional time, we noted that the District did not offer the required minimum instructional minutes for grades nine through twelve for Fortuna High School. The total shortfall in minutes is as follows:
Fortuna High School
Minutes 2019-20
Grade Level Requirement Actual Minutes
Grades 9-12 64,800 64,795
Mintues
Shortfall
s
The shortfall of instructional time results in a penalty to the District of $1,065.
The District did not adjust its calculation of instructional time.
Recommendation
We recommend that the District contact the state and apply for a waiver of the penalty pursuant to Education Code Section 46206.
2020-006: INDEPENDENT STUDY - COURSE BASED (CODE 10000 AND 40000)
Criteria
Education Code Section 41601 requires that the governing board of each school district shall report to the Superintendent of Public Instruction during each fiscal year the average daily attendance of the district for all full school months during (1) the period between July 1 and December 31, inclusive, to be known as the "first period" report for the first principal apportionment, (2) the period between July 1 and April 15, inclusive, to be known as the
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FORTUNA UNION HIGH SCHOOL DISTRICT
SCHEDULE OF FINDINGS AND QUESTIONED COSTS - CONTINUED
June 30, 2020
"second period" (P-2) report, and (3) the period between July 1 and the last day of the school year, to be known as the "annual" report. Each report shall be prepared in accordance with instructions on forms prescribed and furnished by the Superintendent of Public Instruction. California Senate Bill SB-117 changed the P-2 and Annual reporting period for the 2019-20 school year to only include full school months from July 1, 2019 to February 29, 2020.
California Education Code Section 51749.5(4)(A) requires that in order to claim ADA for Independent Study - Course Based, the governing board of a school district shall annually certify the courses offered are of the same rigor and educational quality as equivalent classroom-based courses. The certification shall, at a minimum, include the duration, number of equivalent daily instructional minutes for each schoolday that the pupil is enrolled, number of equivalent total instructional minutes, and the number of course credits for each course.
Condition
During our testing of independent study - course based, we noted that the District's Governing Board did not certify the course based instruction courses as required.
The District was not in compliance with requirements of Education Code Section 51749.5(4)(A). A total of 3.13 ADA was claimed for the P-2 period. For 2019/20 the District is being funded on prior year ADA, so there is no fiscal effect to the District for 2019/20. However, these adjustments may affect future funding in the Local Control Funding Formula in 2020/21.
The District governing board did not certify the course based instruction as required by California Education Code Section 51749.5(4)(A).
Recommendation
We recommend that the District ensure that each year the governing board certify the courses offered for Independent Study - Course Based. In addition, we recommend the District amend the P-2/ Annual report as follows:
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FORTUNA UNION HIGH SCHOOL DISTRICT
SCHEDULE OF FINDINGS AND QUESTIONED COSTS - CONTINUED
June 30, 2020
Grades 9 through 12
Total
Second Period/ Annual Report
Originally
Reported
1,008.12
1,008.12
Audited
1,004.99
1,004.99
Views of Responsible Officials and Planned Corrective Actions
The District agrees to the recommendation and will adhere to the corrective action plan described in the "District's Corrective Action Plan" section immediately following this section of the audit report
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FORTUNA UNION HIGH SCHOOL DISTRICT 379 TwELFTH STREET
FORTUNA, CA 95540
PHONE: 707.725.4462
FAX: 707.725.6085
WWW.FUHSDISTRICT.ORG Oedkated to a Tradition of
Educarional &celleno,. Integnt'y,. and Community GLEN SENESTRARO, SUPERINTENDENT
DISTRICT'S CORRECTIVE ACTION PLAN
FINDING 2020-001: DOCUMENTATION OF PROCUREMENT, SUSPENSION, AND
DEBARMENT PROCEDURES. (CODE 50000)
Name of contact person: Glen Senestraro, Superintendent
Corrective Action: FUHSD CBO and Food Service Manager will establish forms to document
review of multiple vendor quotes for services and for verifying that vendors are not suspended or debarred from receiving federal funds.
Proposed Completion Date: Spring 2021
FINDING 2020-002: FEDERAL SCHOOL NUTRITION PROGRAM -FREE AND REDUCED
APPLICATIONS (CODE 50000)
Name of contact person: Glen Senestraro, Superintendent
Corrective Action: FUHSD Food Service Manager will carefully review each application to ensure
clerical accuracy before each Cal Pads Certification period. Professional development
opportunities will be offered to staff responsible for collection and calculation of meal
applications.
Proposed Completion Date: Fall 2021
FINDING 2020-003: FEDERAL TIME CERTIFICATION (CODE 50000)
Name of contact person: Glen Senestraro, Superintendent
Corrective Action: FUHSD CBO and Superintendent will establish written Federal Time & Effort
policies and procedures to include proper tracking of multi-funded positions.
Proposed Completion Date: Spring 2021
ACADEMY OF THE REDWOODS 7351 TOMPKINS HILL ROAD
EUREKA, CA 95501
707.476.4203 AR.FUHSDISTR!CT.ORG
85
EAsT HIGH SCHOOL 392 SIXTEENTH STREET
FORTUNA, CA 95540
PHONE: 707.725.4463 FAX: 707.725.1628
EASTHIGHFORTUNA.ORG
FORTUNA HIGH SCHOOL 379 TwELFTH STREET
FORTUNA, CA 95540
PHONE: 707.725-446! FAX: 707.725.5511 FORTUNAHIGH.ORG 200
FORTUNA UNION HIGH SCHOOL DISTRICT 379 TWELFTH STREET
FORTUNA, CA 95540
PHONE: 707.725.4462
FAX: 707.725.6085
WWW.FUHSDISTRICT.ORG Dedi<:ated to a 'lhdhlon <>f
Educational Exeellem:e,. In'tegriey~ and Community GLEN SENESTRARO, SUPERINTENDENT
FINDING 2020-004: INSTRUCTIONAL MATERIALS PUBLIC HEARING (CODE 30000)
Name of contact person: Glen Senestraro, Superintendent
Corrective Action: FUHSD Superintendent and District Secretary will ensure each year a public
hearing regarding the sufficiency of instructional materials is held in September, by the end of
the eighth week from the first day pupils attend school for the year.
Proposed Completion Date: Completed September 2020
FINDING 2020-005: INSTRUCTIONAL TIME (CODE 40000)
Name of contact person: Glen Senestraro, Superintendent
Corrective Action: The FUHSD Superintendent will contact the state and apply for a waiver of
the penalty pursuant to Education Code Section 46206. The Fortuna High Principal will adjust
the finals schedule to cover the shortage of minutes.
Proposed Completion Date: Spring 2021
FINDING 2020-006: INDEPENDENT STUDY -COURSE BASED (CODE 1000 AND 40000)
Name of contact person: Glen Senestraro, Superintendent
Corrective Action: The Academy of the Redwoods Program Director will ensure that each year
the governing board certify the courses offered for Independent Study - Course Based. FUHSD
Superintendent and CBO will amend the P-2/ Annual reports.
Proposed Completion Date: Spring 2021
ACADEMY OF THE REDWOODS 7351 TOMPKINS HILL ROAD
EUREKA, CA 95501
707.476-4203 AR.FUHSDISTRICT.ORG
86
EAsT HIGH SCHOOL 392 SIXTEENTH STREET
FORTUNA, CA 95540
PHONE: 707.725.4463 FAX: 707.725.1628
EASTHIGHFORTUNA.ORG
FORTUNA HIGH SCHOOL 379 TWELFTH STREET
FORTUNA, CA 95540
PHONE: 707.725-4461 FAX: 707.725.5511 FORTUNAHIGH.ORG
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FORTUNA UNION HIGH SCHOOL DISTRICT
SCHEDULE OF PRIOR AUDIT FINDINGS
June 30, 2020
2019-001: STUDENT BODY ACCOUNTS EXPENDITURES (CODE 30000)
Criteria
STUDENT AUTHORIZATION OF
California Education Code Section 48933 requires, among other things, that expenditures from Student Body accounts be approved by a student representative.
Condition
During our testing of student body expenditures, in which we selected 55 disbursements making up approximately 54 percent of all expenditures from the student body accounts, we noted seven exceptions where a student representative had not signed the purchase order request form.
Recommendation
We recommend that the District instruct all student body advisors that all purchase order requests for expenditures from Student Body accounts must be signed by a student representative of the applicable student organization.
Current Status
Implemented.
2019-002: PAYROLL TIMECARDS (CODE 30000)
Condition
During our testing of payroll, in which we selected eight paychecks for detail testing, we found three employee time cards which were not signed by the employees' supervisor.
Recommendation
We recommend that the District instruct all department supervisors, or school principals if no other immediate employee supervisor, to review and sign all employee time cards prior to submittal to District business office for processing.
Current Status
Implemented.
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FORTUNA UNION HIGH SCHOOL DISTRICT
SCHEDULE OF PRIOR YEAR AUDIT FINDINGS - CONTINUED
June 30, 2020
2019-003: UNDUPLICATED PUPIL COUNTS (CODE 40000)
Condition
During our testing of the unduplicated student counts, we noted three students listed as unduplicated based on eligibility for free/ reduced meals whose family income levels per the Household Income form indicated they would not qualify for free or reduced meals. All three of these exceptions were from East High, which used a household income form rather than a formal free/ reduced meals application since they have moved to providing free meals to all students. Our sample included 100 % of the students from East High listed as eligible for free/ reduced meals on the CalPads reports of unduplicated students. No errors were noted for the District's other schools.
Recommendation
We recommend that the District more carefully review the East High household income forms to ensure that all students listed as eligible for free/reduced meals actually do not exceed the income levels for free/ reduced meals.
Current Status
Implemented.
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Date:
Item:
April 21, 2021
Report, Discussion and Possible Action to Certify the Corrective
Actions for the 2019-2020 Annual Findings and Recommendations
Overview: The Board must approve the Corrective Actions for the 2019-2020 Audit Findings and Recommendations per Ed Code 41020.
Recommendation: Staff has reviewed the corrective actions and recommends approval.
Budget Considerations: N/A
Funding Source: N/A
Budgeted: N/A
Amount: N/A
Prepared by: Sarah Poust
Reviewed by: Glen Senestraro
Board Agenda Backup
Item No: 12.2
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Humboldt County Office of Education
2019-2020 AUDIT FINDING CORRECTIVE ACTION
DISTRICT NAME: Fortuna Union High School District FINDING CATEGORY: Section II - Federal Award Findings and Questioned Costs (from audit)
FINDING NUMBER: 2020-001 AUDIT PAGE NUMBER: 76-77 (from matrix)
Describe below specific corrective action used in resolving audit findings:
Specifically address each individual item within the finding. Be certain that your responses are specific and concise. You will need to provide all documentation which supports the action taken toward resolving the finding such as copies of amended reports and corrective actions.
ATTACH ALL PERTINENT DOCUMENTATION.
Number of pages attached for this finding: 0
FINDING 2020-001: DOCUMENTATION OF PROCUREMENT, SUSPENSION, AND DEBARMENT PROCEDURES. (CODE 50000)
Condition/Cause The District did not document small purchase procedures and vendor suspension/debarment review for purchases for the Child Nutrition Program. The District did not have policies or procedures for procurement, suspension, and debarment during 2019/20.
Action Plan FUHSD CBO and Food Service Manager will establish forms to document review of multiple vendor quotes for services and for verifying that vendors are not suspended or debarred from receiving federal funds.
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Humboldt County Office of Education
2019-2020 AUDIT FINDING CORRECTIVE ACTION
DISTRICT NAME: Fortuna Union High School District FINDING CATEGORY: Section II - Federal Award Findings and Questioned Costs (from audit) FINDING NUMBER: 2020-002 AUDIT PAGE NUMBER: 77-78 (from matrix) Describe below specific corrective action used in resolving audit findings: Specifically address each individual item within the finding. Be certain that your responses are specific and concise. You will need to provide all documentation which supports the action taken toward resolving the finding such as copies of amended reports and corrective actions. ATTACH ALL PERTINENT DOCUMENTATION. Number of pages attached for this finding: 0 FINDING 2020-002: FEDERAL SCHOOL NUTRITION PROGRAM – FREE AND REDUCED
APPLICATIONS (CODE 50000) Condition/Cause
The District miscalculated the income for one student classified as free who should have been reduced. Action Plan FUHSD Food Service Manager will carefully review each application to ensure clerical accuracy before each Cal Pads Certification period. Professional development opportunities will be offered to staff responsible for collection and calculation of meal applications.
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Humboldt County Office of Education
2019-2020 AUDIT FINDING CORRECTIVE ACTION
DISTRICT NAME: Fortuna Union High School District
FINDING CATEGORY: Section II - Federal Award Findings and Questioned Costs (from audit)
FINDING NUMBER: 2020-003 AUDIT PAGE NUMBER: 78-80 (from matrix)
Describe below specific corrective action used in resolving audit findings:
Specifically address each individual item within the finding. Be certain that your responses are specific and concise. You will need to provide all documentation which supports the action taken toward resolving the finding such as copies of amended reports and corrective actions.
ATTACH ALL PERTINENT DOCUMENTATION.
Number of pages attached for this finding: 0
FINDING 2020-003: FEDERAL TIME CERTIFICATION (CODE 50000)
Condition/Cause The District is not requiring all federally funded employees to complete time certifications and did not have a policy requiring completion of monthly time certifications for employees who work in multiple programs.
Action Plan FUHSD CBO and Superintendent will establish written Federal Time & Effort policies and procedures to include proper tracking of multi-funded positions.
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Humboldt County Office of Education
2019-2020 AUDIT FINDING CORRECTIVE ACTION
DISTRICT NAME: Fortuna Union High School District
FINDING CATEGORY: Section III – State Award Findings and Questioned Costs (from audit)
FINDING NUMBER: 2020-004 AUDIT PAGE NUMBER: 80-81 (from matrix)
Describe below specific corrective action used in resolving audit findings:
Specifically address each individual item within the finding. Be certain that your responses are specific and concise. You will need to provide all documentation which supports the action taken toward resolving the finding such as copies of amended reports and corrective actions.
ATTACH ALL PERTINENT DOCUMENTATION.
Number of pages attached for this finding: 0
FINDING 2020-004: INSTRUCTIONAL MATERIALS PUBLIC HEARING (CODE 30000)
Condition/Cause The District's Governing Board held the required public hearing on instructional materials on October 8, 2019, which is in the ninth week of instruction. The District did not hold the public hearing on or before the end of the eighth week from the first day pupils attended school.
Action Plan FUHSD Superintendent and District Secretary will ensure each year a public hearing regarding the sufficiency of instructional materials is held in September, by the end of the eighth week from the first day pupils attend school for the year.
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Humboldt County Office of Education
2019-2020 AUDIT FINDING CORRECTIVE ACTION
DISTRICT NAME: Fortuna Union High School District FINDING CATEGORY: Section III – State Award Findings and Questioned Costs (from audit) FINDING NUMBER: 2020-005 AUDIT PAGE NUMBER: 81-82 (from matrix) Describe below specific corrective action used in resolving audit findings: Specifically address each individual item within the finding. Be certain that your responses are specific and concise. You will need to provide all documentation which supports the action taken toward resolving the finding such as copies of amended reports and corrective actions. ATTACH ALL PERTINENT DOCUMENTATION. Number of pages attached for this finding: 0
FINDING 2020-005: INSTRUCTIONAL TIME (CODE 40000) Condition/Cause The District did not offer the required minimum instructional minutes for grades nine through twelve for Fortuna High School. The District did not adjust its calculation of instructional time for the finals schedule. Action Plan
The FUHSD Superintendent will contact the state and apply for a waiver of the penalty pursuant to Education Code Section 46206. The Fortuna High Principal will adjust the finals schedule to cover the shortage of minutes.
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Humboldt County Office of Education
2019-2020 AUDIT FINDING CORRECTIVE ACTION
DISTRICT NAME: Fortuna Union High School District
FINDING CATEGORY: Section III – State Award Findings and Questioned Costs (from audit)
FINDING NUMBER: 2020-006 AUDIT PAGE NUMBER: 82-83 (from matrix)
Describe below specific corrective action used in resolving audit findings:
Specifically address each individual item within the finding. Be certain that your responses are specific and concise. You will need to provide all documentation which supports the action taken toward resolving the finding such as copies of amended reports and corrective actions.
ATTACH ALL PERTINENT DOCUMENTATION.
Number of pages attached for this finding: 6
FINDING 2020-006: INDEPENDENT STUDY –COURSE BASED (CODE 1000 AND 40000)
Condition/Cause The District governing board did not certify the course based instruction as required by California Education Code Section 51749.5(4)(A).
Action Plan The Academy of the Redwoods Program Director will ensure that each year the governing board certify the courses offered for Independent Study – Course Based. FUHSD Superintendent and CBO will amend the P-2/Annual reports.
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Humboldt County Office of Education
DISTRICT CERTIFICATION OF CORRECTIVE ACTIONS 2019-2020 AUDIT FINDINGS AND RECOMMENDATIONS
DISTRICT NAME: Fortuna Union High School District
2019-2020 Certification of Corrective Actions is hereby filed by the Governing Board of the school district.
___________________________________________ ____________________________ President of the Governing Board Date of Meeting
2019-2020 Certification of Corrective Action:
As regards to the 2019-2020 audit, the District Superintendent certifies that all corrective action(s) specified in the attached page(s) have been reviewed by the district's Governing Board and assures that corrective procedures have or will be implemented and will be used in the ensuing years.
___________________________________________ __________________________ District Superintendent Date
Number of corrective actions certified: 6
SUPPLEMENTAL INFORMATION
Date prepared 2/26/2021 Report prepared by: Sarah Poust
Telephone Number: 707-725-4462 x 3050 FAX Number: 707-725-6085
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Item No. 12.3
Date: April 21, 2021
Item: Report, Discussion and Possible Action to approve the Superintendent to sign the CDE Contract for Professional Development
Overview: The CDE Contract for 2021-2022 requires a signature from the Superintendent for processing. A draft of the contract has been submitted and is currently under review with the CDE.
Recommendation: Staff recommends approval
Prepared by: Sandra Dale
Reviewed by: Glen Senestraro
Board Agenda Backup
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FORTUNA UNION HIGH SCHOOL DISTRICT CDE Agreement # CN200080
EXHIBIT A
SCOPE OF WORK
I. GENERAL SCOPE:
The Contractor shall administer and coordinate a statewide program of professional development, including preservice education and training for teachers and in-service education for practicing professionals in Agricultural Education, as described herein.
II. CONTRACT MONITORS:
The CDE assigns Jill Sperling, [email protected], (916) 319-0494 as theState Contract Monitor to oversee this project. Said State Contract Monitor is notauthorized by the State to make any commitments or make any changes whichwill affect the price, terms or conditions of this agreement without a formalcontract amendment.
The Contractor assigns Sandra Dale, [email protected], (707) 725-4461as the Contractor Contract Monitor to oversee this project. Said ContractorContract Monitor is not authorized by the State to make any commitments ormake any changes which will affect the price, terms or conditions of thisagreement without a formal contract amendment.
III. PROGRESS REPORTS:
The Contractor must submit a written progress report with each invoice. Theprogress report shall include: Task number and title; description of Task;deliverable (if applicable); date completed; Task amount; and the results andprogress of the project/work.
12.3
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FORTUNA UNION HIGH SCHOOL DISTRICT CDE Agreement # CN200080
Fortuna Union High School District California Agricultural Education Professional Development Project
August 1, 2021–June 30, 2022
Scope of Work
IV. Purpose:The purpose of the California Agricultural Education–Professional Development Project is to continue with the development and delivery of a comprehensive and articulated program of professional development for agricultural educators in California. This project focuses on the critical need to recruit, prepare, and support agricultural educators statewide. Given the critical shortage and need for agricultural educators in grades 7–12, this contract effort is necessary to help improve the number of prepared teachers entering the profession (preservice). The project is also designed to support current teachers in the field (inservice) by enhancing and improving teaching content and effectiveness. This effort is necessary to improve overall teacher retention, with particular emphasis on supporting new professionals. This project has been designed as a collaborative effort between the California Department of Education (CDE) Agricultural Education State Staff and five universities involved in teacher preparation in agriculture. The five collaborating universities involved are California Polytechnic State University (Cal Poly) San Luis Obispo (SLO), Cal Poly Pomona, California State University (CSU) Chico, CSU Fresno, and the University of California (UC) Davis. This project will align preservice and inservice efforts such as standards-based instruction; teaching effectiveness; and student transition to postsecondary instruction, advanced training or career entry. Fortuna Union High School District (FUHSD) will be the lead institution delivering the components of the project in partnership with five universities as centers for optimizing use of expertise and scarce resources. FUHSD has been selected as the lead institution since they successfully completed the California Agricultural Education Professional Development Project of 2017–18 and successfully operated the $4.3 million North Coast Region Agriculture Education Pathways Grant. FUHSD has a highly skilled staff that has worked with the teacher education institutions in California which gives them added expertise which can be utilized in coordinating this project. Since the scope of this project is focused on professional development for aspiring and newly credentialed teachers, FUHSD has firsthand knowledge of the effectiveness and expertise of many of the agriculture teachers in the North Coast Region due to their involvement in the AgEd Pathway Grant. Having this direct involvement with so many of the profession’s teachers during inservice and preservice training makes them uniquely qualified to provide continuing professional development that is current and relevant through this project. Sandra Dale will serve as the Project Director, and Sarah Poust will serve as the Fiscal Operations Officer to this project. To ensure collaboration throughout the design and delivery of the activities contained in this project, a steering committee involving the CDE Agricultural Education State Staff, a representative(s) of the California Agricultural Teachers’ Association (CATA), and
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FORTUNA UNION HIGH SCHOOL DISTRICT CDE Agreement # CN200080
representatives of college/university teacher education institutions will be created. The committee, working with project staff, will provide a high level of expertise, and provide for a comprehensive approach to the state agricultural education preservice and inservice programs. Contract staff will be carefully selected and will have extensive experience working with the types of activities contained in this project.
V. Scope of Services: By June 30, 2022, the Contractor will complete the following five tasks and provide the products and services necessary. It is the role and responsibility of the Project Director, and Fiscal Operations Officer to plan, deliver, and monitor the contract’s tasks. All activities and services are planned and completed in cooperation with, and approved by, the CDE Agricultural Education State Staff. The specific tasks to be accomplished through this contract are:
Task 1. Professional Development Institutes and/or Conferences
A. Preservice Institute
The Contractor and subcontracted Institute Coordinator will plan, develop, and conduct a two-day in-service institute for student teachers to be held at Modesto Junior College, with the option of changing to a virtual format to meet COVID-19 guidelines, during the month of January (depending on availability of facilities). The subcontractor was selected based on their previous experience of assisting in organizing and coordinating this Preservice Institute in the past.
The purpose of this Preservice Institute is to provide an opportunity for preservice student teachers to improve their skills and abilities in such areas as, instructional techniques, classroom and program management, and student organization implementation. The format of this institute allows participants to participate in professional sessions presented by expert agriculture teachers and teacher educators from schools and universities statewide.
This institute will be developed collaboratively by the Project Director, Institute Coordinator, CDE Agricultural Education State Staff, and agricultural teacher educators from the five collaborating universities. The institute will include approximately 100 student teachers who are all fall or spring student teachers involved in the credential program at those respective universities in 2022-2022. The draft program will be forwarded to the CDE Agricultural Education State Staff for review and comment prior to being finalized and approved by the CDE Contract Monitor.
1) Planning of the institute will include:
a) A survey to identify areas/topics of needed professional development tobe developed by the Institute Coordinator. The survey will be reviewedand approved by the CDE Agricultural Education State Staff and approvedby the CDE Contract Monitor in November. After approval, the survey will
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FORTUNA UNION HIGH SCHOOL DISTRICT CDE Agreement # CN200080
be distributed to all student teachers via email or hard copy in mid-November.
b) Sharing the survey results of identified professional development needswith CDE Agriculture Education State Staff in early December. Institutetopics will be approved by the CDE Contract Monitor by December 1,2021.
c) Preparing a notice/invitation announcing the institute to all studentteachers in agriculture education in 2021–2022. Invitations must bereviewed by the CDE Agricultural Education State Staff. The CDEContract Monitor will approve the invitations for distribution.
d) Invitations, which include registration information, to the institute will bedistributed via mail and/or email by the Institute Coordinator in December.
e) Conducting an in-person meeting with the Project Director, the InstituteCoordinator and at least one teacher educator from the five collaboratinguniversities to plan the inservice program which includes format, workshoptopics, and suggested presenters. The committee members will beselected and approved by the CDE Contract Monitor. The meeting will beheld in conjunction with the Agricultural Education State Staff Meeting inSeptember 2021 in Galt, CA. The program will be reviewed by the CDEAgricultural Education State Staff and approved by the CDE ContractMonitor. Provide travel expenses (at state rates) for Project Director,Institute Coordinator, and the teacher educator to attend this in-personmeeting.
f) Selecting and securing a facility and location utilizing the following steps:
1. Identify facility needs for institute delivery and participant lodging2. Secure CDE Contract Monitor’s approval of facility and dates
selected3. Secure facility contract(s) within state rates
2) Development of the institute will include:
a) Registering student teacher participants utilizing email system. Theinstitute coordinator will provide a master spreadsheet of registrants to theCDE Agricultural Education State Staff by January 8, 2022.
b) Selecting 15 expert presenters and secure services including agreementto fee for service rate, travel, and lodging (at state rate). Expert presenterswill be identified by the Institute Coordinator based on their experienceswith secondary and postsecondary teachers, industry representatives, andcommunity members. Other suggested experts will be solicited from theCDE Agricultural Education State Staff, university agricultural educators,
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FORTUNA UNION HIGH SCHOOL DISTRICT CDE Agreement # CN200080
and secondary teachers. All selected presenters must be approved by the CDE Contract Monitor prior to contracting.
c) Program and institute evaluation layout and printing. Steps to include:
1. Developing program format including presentation titles, presenters’names/titles, and times. The program is to be reviewed and approvedby the CDE Contract Monitor.
2. Determining number of programs and evaluations needed based onstudent teacher registrations.
3. Preparing electronic copy of program and evaluation form for transferto the printer. Program and evaluation form will be reviewed andapproved by the CDE Contract Monitor.
4. Securing bids for printing and select printer. Bid for printing will bereviewed and approved by the CDE Contract Monitor.
5. Ordering programs and evaluation forms and establishing deliverydate.
6. Duplicating presentation materials submitted by expert presenters.Materials will be reviewed and approved by the CDE Contract Monitor.
7. Purchase folders, pens, carry cases/portfolios, and identifiedsupplemental instructional materials for each participant. These items will be reviewed and approved by the CDE Contract Monitor.
3) Conducting the institute will include:
a) Checking in participants and issuing institute materials.
b) Monitoring all logistics including specified room set-ups, audio visualequipment, and working lunches, as per contract.
c) Travel expenses (at state rates) for the Project Director, InstituteCoordinator, 15 presenters, and 100 participants to travel to thePreservice Institute.
d) Distributing travel reimbursement forms and fee for service request formsto expert presenters and providing instructions for proper completion.
e) Having all participants fill out an evaluation of the institute. A summaryevaluation will be presented to the CDE Agricultural Education State Staffat the Agricultural Education State Staff Meeting in Galt, CA held in June2022.
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FORTUNA UNION HIGH SCHOOL DISTRICT CDE Agreement # CN200080
B. New Professionals Institute
The subcontracted New Professional Institute Coordinators will plan and conduct a two-day “New Professionals Institute” for agriculture teachers having taught three years or less to be held in Fresno, CA, during the month of November with the option of changing to a virtual format to meet COVID-19 guidelines, This institute will be developed collaboratively by a committee made up of one agricultural teacher educator from each of the five collaborating universities which conducts a teacher credentialing program in agriculture. The committee members will be approved by the CDE Contract Monitor. The institute will include approximately 170 participants who are new professionals who have begun teaching agriculture education in the past three years. There are a little over 70 new teachers certified in agricultural education annually so the pool of invitees would be approximately 210 individuals with an estimated 80 percent of them participating in this conference. The New Professionals Institute is being conducted in an effort to assist in retention of agriculture teachers. Agriculture education enrollment is increasing in California and we are in need of teachers. Since research shows a large drop-out rate of new teachers, this institute focuses on providing resources, skills, and support to help new professionals stay in the profession and achieve success. The institute program will be developed by the teacher educator collaborators who will identify topics and presenters. The draft program will be forwarded to the CDE Agricultural Education State Staff for review and comment prior to final approval by the CDE Contract Monitor.
1) Planning of the institute will include:
a) Securing a statewide list of agriculture teachers with three years or lessexperience from the CDE regional supervisors in agricultural education.
b) A survey to identify areas/topics of needed professional development tobe developed by the Institute Coordinators. The survey will be reviewedand approved by the CDE Agricultural Education State Staff and approvedby the CDE Contract Monitor. After approval, the survey will be distributedby September 15, 2021 to all agriculture teachers with three years or less(new professionals) of teaching experience via email or hard copy.
c) Surveying new professionals to determine areas/topics of perceivedprofessional development needs. Survey results will be shared with theCDE Agriculture Education staff and topics approved for workshops by theCDE Contract Monitor prior to the institute being scheduled. Allprofessional development evaluations will be based on “TheSuperintendent’s Quality Professional Learning Standards” (CDE, 2015).
d) Preparing an electronic notice/invitation announcing the institute andregistration information to all new professionals in agriculture education in 2021–2022. Invitations and a list of invitees must be reviewed for distribution by the CDE Agricultural Education State Staff and approved by
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FORTUNA UNION HIGH SCHOOL DISTRICT CDE Agreement # CN200080
the CDE Contract Monitor. Distribution via email will be made by the Institute Coordinators in October.
e) Conducting an in-person meeting with the Project Director, Institute
Coordinators and the teacher educators from the five collaborating universities to plan the institute program and identify possible expert presenters. The meeting will be held in conjunction with the Agricultural Education State Staff Meeting in Galt, CA held in September. The committee members as well as the program, including topics and suggested presenters, will be reviewed and approved by the CDE Agricultural Education State Staff and approved by the CDE Contract Monitor.
f) Select and secure a facility and location utilizing the following steps:
1. Identify facility needs for institute delivery and participant lodging 2. Secure the CDE Contract Monitor’s approval of facility and dates 3. Secure facility contract(s) within state rates 4. Secure a date that is not in conflict with regional professional
development activities 2) Development of the institute will include:
a) Registering of new professional participants utilizing email system. Record registered participants on a master spreadsheet that will be provided to the CDE Agricultural Education State Staff.
b) Selecting a keynote speaker and approximately 15 expert presenters,
secure their services, set a fee for service rate and travel reimbursements (at state rates). All selected presenters must be approved by the CDE Contract Monitor prior to contracting.
c) Program and institute evaluation layout and printing. Steps to include:
1. Developing program format including presentation titles, presenters’
names/titles, and times. The program will be reviewed and approved by the CDE Contract Monitor.
2. Determining number of programs and evaluations needed based on
the new professional teacher registrations.
3. Preparing electronic copy of program and evaluation form for transfer to the printer. The program and the evaluation form will be reviewed and approved by the CDE Contract Monitor.
4. Securing bids for printing and select printer. Bid for printing will be
reviewed and approved by the CDE Contract Monitor.
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5. Ordering programs and evaluation forms and establish delivery date.
6. Duplicating materials developed by the expert presenters for their presentations
d) Purchase folders, pens, carry bags/portfolios, and identified supplemental
instructional materials for each participant. Materials will be reviewed and approved by the CDE Contract Monitor.
3) Conducting the institute will include:
a) Checking in participants and issuing institute materials.
b) Overseeing all institute logistics including rooms, audio visuals, and
working lunches.
c) Travel expenses (at state rates) for the Project Director, Institute Coordinators, keynote speaker, 15 presenters, and 170 participants to travel to the New Professionals Institute. Travel expenses also include for the Project Director, Institute Coordinators and teacher educators to travel to the Agricultural Education State Staff Meeting.
d) Distributing travel reimbursement forms and fee for service request
forms to expert presenters and providing instructions for proper completion.
e) Creating an evaluation form, which must be reviewed and approved by
the CDE Contract Monitor prior to being used. Conducting evaluation of institute by all participants. Evaluation to be summarized and presented to the CDE Agricultural Education State Staff.
C. Supervising Teacher Institute
The Supervising Teacher Institute Coordinator will be subcontracted to plan and conduct a two-day “Supervising Teacher Institute” for agriculture teachers who will likely be working with student teachers held in Sacramento, CA, with the option of changing to a virtual format to meet COVID-19 guidelines, during the month of February under the direction of the Contractor. This institute will be developed collaboratively by a committee made up of one agricultural teacher educator from each of the five collaborating universities which conducts a teacher credentialing program in agriculture, and key leaders of the CATA. The committee members will be approved by the CDE Contract Monitor. The institute will include approximately 100 participants who have been identified and recommended by CDE Regional Supervisors. The Supervising Teacher Institute is being conducted in an effort to strengthen the preparation of new teachers and provide assistance to those teachers who serve as Supervising Teachers. In addition, the institute will begin to cultivate new Supervising Teachers and prepare
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them for the important role of mentoring new teachers into the profession. It is well documented that in order to prepare strong teachers, student teachers must be placed at schools with a professional and nurturing Supervising Teacher. Effective supervising teacher techniques are a must for working with student teachers. This task will develop the skills of Supervising Teachers for classroom, Future Farmers of America (FFA), and supervised occupational experience supervising and mentoring. The draft program will be forwarded to the CDE Agricultural Education State Staff for review and comment prior to final approval by the CDE Contract Monitor.
1) Planning of the institute will include:
a) Secure a statewide list of current and potential Supervising Teachers fromthe CDE Regional Supervisors in agricultural education.
b) Develop a program for the Supervising Institute that focuses on clinicalsupervision models and utilize “best practices” for student teachersupervision and mentoring. The institute topics will be approved by theCDE Contract Monitor.
c) Prepare an electronic notice/invitation announcing the institute and invitingparticipants. Invitations and a list of invitees must be reviewed fordistribution by the CDE Agricultural Education State Staff and approved bythe CDE Contract Monitor. Distribution via email will be made by theSupervising Teacher Institute Coordinator in December 2021.
d) Conduct a meeting with the Project Director, teacher educators from thefive collaborating universities, and key members of the CATA to plan theinstitute program and identify possible expert presenters. The in-personmeeting will be held in conjunction with the Agricultural Education StateStaff Meeting in Galt, CA in January 2022. The committee members aswell as the program, including topics and suggested presenters, will bereviewed and approved by the CDE Agricultural Education State Staff andapproved by the CDE Contract Monitor.
e) Select and secure a facility and location utilizing the following steps:
1. Identify facility needs for institute delivery and participant lodging2. Secure the CDE Contract Monitor’s approval of facility and date3. Secure facility contract(s) within state rates
2) Development of the institute will include:
a) Registering of Supervising Teachers utilizing email system.Record registered participants on a master spreadsheet that will beprovided to the CDE Agricultural Education State Staff and CDE ContractMonitor.
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b) Selecting a keynote speaker and approximately 12 expert presenters,secure their services, set a fee for service rate and travel reimbursements(at state rates). All selected presenters must be approved by the CDEContract Monitor prior to contracting.
c) Institute evaluation layout and duplication. Steps to include:
1. Developing program format including presentation titles, presenters’names/titles, and times. The program will be reviewed andapproved by the CDE Contract Monitor.
2. Determining number of programs and evaluations needed based onthe Supervising Teacher and invited participant registrations.
3. Preparing electronic copy of program and evaluation form fortransfer to the vendor. The program and the evaluation form will bereviewed and approved by the CDE Contract Monitor.
4. Securing bids for duplication. Bid for duplication will be reviewedand approved by the CDE Contract Monitor.
5. Ordering programs and evaluation forms and establish deliverydate.
6. Duplicating materials developed by the expert presenters for theirpresentations
7. Purchase folders, pens, carry bags/portfolios, and identifiedsupplemental instructional materials for each participant. Materialswill be reviewed and approved by the CDE Contract Monitor.
3) Conducting of the institute will include:
a) Checking in participants and issuing institute materials.
b) Overseeing all institute logistics including rooms, audio visuals, andworking meals.
c) Travel expenses (at state rates) for the Project Director, InstituteCoordinator, 1 keynote speaker, 12 presenters, and 100 participants totravel to the Supervising Teacher Institute. Travel expenses also includethe Project Director, Institute Coordinator and teacher educators to travelto the Agricultural Education State Staff Meeting.
d) Distributing travel reimbursement forms and fee for service request formsto expert presenters and providing instructions for proper completion.
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e) Conducting evaluation of institute by all participants. Evaluation will be
summarized and presented to the CDE Agricultural Education State Staff.
D. Advanced Leadership Conference, CA Delta Conference
The Contractor and a subcontracted Conference Coordinator(s) will plan, develop, and conduct a two-day in-service conference for experienced teachers to be held at a site yet to be determined, during the month of January (depending on availability of facilities) with the option of changing to a virtual format to meet COVID-19 guidelines. The subcontractor will be selected based on previous experience of assisting in organizing and coordinating Advanced Leadership Conference activities in the past. This conference will be developed collaboratively by leadership of CATA. The purpose of the CA Delta Conference is to further develop the Agriculture teacher who falls into the 7-15 year category. The main focus of the conference is to assist teachers in reducing burn out, building new strategies into teaching, and developing skills that will help them become leaders in the profession.
A. Planning of the conference will include:
1. A survey to identify areas/topics of needed professional development to be developed by the Project Director. The survey will be reviewed and approved by the CDE Agricultural Education State Staff on or before September 10, 2021. After approval, the survey will be distributed to all experienced teachers via email or hard copy in early October.
2. Sharing the survey results of identified professional development needs with the CDE Agriculture Education State Staff in early September. Conference topics will be approved by the CDE Contract Monitor by October 15, 2021.
3. Preparing a notice/invitation announcing the conference to 50
experienced teachers in agriculture education. The CDE Agricultural Education State Staff, in conjunction with the Agriculture Education teacher educators will recommend the selection of the 50 teacher participants. The participant selection will be based on geographical location and involvement in regional and state CATA leadership positions. Invitations and the list of invitees will be reviewed by the CDE Agricultural Education State Staff and the CDE Contract Monitor will review and approve for distribution.
4. Invitations, which include registration information, to the conference will
be distributed via mail and/or email by the Conference Coordinator in late October.
5. Conducting a meeting with teacher educators from the five collaborating
universities to plan the in-service program which includes format,
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workshop topics, and suggested presenters. The meeting will be an in-person meeting chaired by the Project Director, and include the Conference Coordinator and at least one teacher educator from each of the other four universities. The committee members will be selected and approved by the CDE Contract Monitor. The meeting will be held in conjunction with the Agricultural Education State Staff Meeting. The program will be reviewed by the CDE Agricultural Education State Staff, and approved by the CDE Contract Monitor.
6. Selecting and securing a facility and location utilizing the followingsteps:
1. Identify facility needs for conference delivery and participantlodging
2. Secure the CDE Contract Monitor’s approval of facility selected
3. Secure facility contract(s) within state rates
B. Development of the conference will include:
1) Registering agriculture education teacher participants utilizing emailsystem. The Conference Coordinator will electronically send a masterspreadsheet of registrants to the CDE Agricultural Education StateStaff.
2) Selecting a key note speaker and 6 expert presenters and securingservices including agreement of fee for service rate, travel, and lodging(at state rate). Expert presenters will be identified by the ProjectDirector, based on experience with secondary and postsecondaryteachers, industry representatives, and community members. TheProject Director of this contract is also the Special Projects Director andAgriculture Department Chair of Fortuna Union High School District.Other suggested experts will be solicited from the CDE AgriculturalEducation State Staff, college and university agricultural educators, andsecondary teachers. All selected presenters must be approved by theCDE Contract Monitor prior to contracting.
3) Program and institute evaluation layout and printing. Steps to include:
a) Developing the program format, including presentation titles,presenters’ names/titles, and times. The program is to bereviewed and approved by the CDE Contract Monitor.
b) Determining the number of programs and evaluations neededbased on teacher registrations.
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c) Preparing an electronic copy of the program and evaluation
form for transfer to the printer. The program and evaluation form will be reviewed and approved by the CDE Contract Monitor.
d) Securing bids for printing and select a printer. The bid will be
printing materials for the conference, including programs and presenters’ materials. The bid for printing will be reviewed and approved by the CDE Contract Monitor.
e) Ordering programs and evaluation forms and establishing
delivery date.
f) Duplicating presentation materials submitted by expert presenters. The materials will be reviewed and approved by the CDE Contract Monitor.
C. Conducting the conference will include:
1) Recommending and contacting the presenters and a keynote speaker,
developing the agenda, arranging the breakout rooms, and developing a rooming list of participants.
2) Checking in participants and issuing conference materials.
3) Monitoring all logistics, including specified room set-ups, and audio visual equipment, as per contract. There will be no working lunch.
4) Distributing travel reimbursement forms and fee for service request
forms to participants and expert presenters and providing instructions for proper completion.
5) Having all participants fill out an evaluation of the conference. A
summary evaluation will be presented to the CDE Agricultural Education State Staff at the Agricultural Education State Staff Meeting held in January 2022.
E. State Summer Conference
The Conference Coordinator and an Assistant Coordinator will be subcontracted to plan, develop, and conduct a four-day Agricultural Education Professional Development Conference for 900 secondary agriculture teachers to be held at Cal Poly SLO with the option of changing to a virtual format to meet COVID-19 guidelines, held June, 2022 under the direction of the Project Director. The subcontractors will be selected based on previous experience of assisting in organizing and coordinating State Summer conference activities in the past. This conference will be developed collaboratively by leadership of CATA. The draft program will be forwarded to the CDE Agricultural
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Education State Staff for review and comment prior to being finalized and approved by the CDE Contract Monitor.
The goal of this conference is to provide workshops that will improve the technical, academic, and instructional pedagogy skills of all new and veteran teachers, as well as improve their knowledge in current educational, business, and industry practices. In addition, workshops will be presented dealing with Middle Grades agriculture students and programs, industry-based student certification, and strategies dealing with intervention and student support.
1) Planning of the conference will include:
a) A survey to identify areas/topics of needed professional development to bedeveloped by the Project Director. The survey will be reviewed and approvedby the CDE Contract Monitor on or before December 31, 2021. Afterapproval, the survey will be distributed to all teachers via email or hard copyearly January. The surveys will be due back to the Project Director byJanuary 30, 2022.
b) Sharing the survey results of identified professional development needs withthe CDE Agriculture Education State Staff in early February. Conferencetopics will be approved by the CDE Contract Monitor by February 15, 2022.
c) Preparing a notice and/or announcing of the State Summer Conference withbe done by the Conference Coordinator and sent to all agriculture teachers inCalifornia. The notice will be reviewed by the CDE Contract Monitor, who willreview and approve for distribution.
d) Notices, which include registration information, for the conference will bedistributed via mail and/or email by the Conference Coordinator in lateFebruary.
2) Development of the conference will include:
a) Registering agriculture education teacher participants utilizing email system.The Conference Coordinator will electronically send a master spreadsheet ofregistrants to the CDE Agricultural Education State Staff.
b) Selecting up to 12 expert presenters and 2 keynote speakers and securingservices including agreement of fee for service rate. Expert presenters will beidentified by the Project Director, based on experience with secondary andpostsecondary teachers, industry representatives, and community members.Other suggested experts will be solicited from the CDE Agricultural EducationState Staff, university agricultural educators, and secondary teachers. Allselected presenters must be approved by the CDE Contract Monitor prior tocontracting.
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c) Recommending and contacting the presenters and 2 keynote speakers,developing the agenda, arranging the breakout rooms, and developing arooming list of participants.
d) Program and conference evaluation layout and printing. Steps to include:
1. Developing the program format, including presentation titles, presenters’names/titles, and times. The program is to be reviewed and approved bythe CDE Contract Monitor.
2. Determining the number of programs and evaluations needed based onteacher registrations.
3. Preparing an electronic copy of the program and evaluation form totransfer to the printer. The program and evaluation form will be reviewedand approved by the CDE Contract Monitor.
4. Securing bids for duplicating and select a vendor. The bid will be forduplicating materials for the conference, including programs andpresenters’ materials. The duplicating bid will be reviewed and approvedby the CDE Contract Monitor.
5. Ordering programs and evaluation forms and establishing delivery date.
6. Duplicating presentation materials submitted by expert presenters. Thematerials will be reviewed and approved by the CDE Contract Monitor.
7. Securing workshop room assignments and audio-visual equipment at CalPoly SLO.
3) Conducting the conference will include:
a) Checking in participants and issuing conference materials.
b) Monitoring all logistics including specified room set-ups, and audio visualequipment as per contract. There will be no working lunch.
c) Distributing fee for service request forms to the keynote speakers and expertpresenters and providing instructions for proper completion.
d) Having all participants fill out an evaluation of the conference. A summaryevaluation will be presented via email to the CDE Agricultural Education StateStaff no later than June 28, 2022.
Task 2. Agricultural Educator Recruitment and Support
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This task, under the direction of the Project Director, involves activities to provide information and support that will assist in recruiting and preparing qualified agriculture teachers. Activities and support will include: supervision and evaluation of student teachers at school sites by university teacher educators, providing for travel expenses (at state rates) to attend Preservice Institute, state staff meetings, registration costs for attending conferences that will help to recruit and support teaching candidates, and developing and disseminating information regarding Agricultural Education teaching as a career. All of the activities included in this task will be conducted collaboratively by the agriculture education staff members at five collaborating universities. This task, in support of pre-service education in agriculture, has been designed to increase the quantity and quality of new teachers, since agriculture education is in need of more quality teachers as enrollment in secondary school programs has increased. The Contractor will provide: A. A systematic review of student teacher effectiveness and progress. This review is
conducted by supervising teacher educators in Agricultural Education of approximately 100 student teachers who are assigned full-time to high schools statewide who under the daily supervision of a “supervising teacher” of agriculture at that school performs instructional, supervisory, and professional duties expected of a certified teacher in agricultural education. Cooperating teachers are teachers selected by the CDE Agricultural Education State Staff and the teacher education institutions collaboratively to train and mentor aspiring teacher candidates due to their high degree of teaching skill, program management, student engagement strategies, and professional conduct.
1) Schedule site visits by 11 professors of Agricultural Education from the five
collaborating universities, and other expert consultants/supervisors to school sites to observe and evaluate in writing the performance of student teachers from their respective campuses. Performance is measured against teaching standards required for certification and is conducted in consultation with the cooperating teacher(s) at the respective high school sites.
2) Teacher educators and other expert consultants/supervisors will observe and
evaluate student teachers in classroom/laboratory instruction, supervision of student agricultural experience programs, and leadership development during site visits utilizing criteria approved by respective student teachers college/university teacher preparation program. Each student teacher will be visited and evaluated at least twice per semester.
3) Teacher educators and other expert consultants/supervisors will gather feedback regarding the student teacher’s effectiveness and progress from school site Cooperating Teachers to assist in identification of student teacher strengths/weaknesses, and improve performance.
4) Send follow-up evaluation reports (in electronic or hardcopy format) of each evaluation visit and final evaluation, prepared by the evaluating teacher educator to student teachers, Cooperating Teachers, and the CDE Agricultural Education
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State Staff. Reports will indicate current performance levels against teaching standards, indicate areas of strength, areas needing improvement, and suggested corrective actions.
B. Information regarding agricultural teaching as a career to be compiled and
disseminated via the California Agricultural Education Web site at http://www.calaged.org/. Information will be gathered by the Project director from existing resources, reviewed, updated, and prepared for dissemination. All final information will be submitted to the CDE Agricultural Education State Staff for review and comment prior to dissemination. Information will include, but will not be limited to:
1. Teaching and supervision duties 2. Salary and benefits 3. Preparation and credentialing requirements 4. Credentialing options 5. Supply and demand 6. Practicing teacher testimonials
C. Travel expenses (at state rates) and conference registration costs to support the work
of teacher educators to attend and make presentations at the conferences to recruit and support new teachers to the agricultural teaching profession. Teacher educators will attend the following conferences to recruit and or support new teachers.
1. State FFA Leadership Conference, Sacramento, CA (9 Teacher educators, to be
determined by the Project Director and approved by the CDE Contract Monitor)
2. Community College Agriculture and Natural Resources Midwinter Meeting, Location To Be Determined, December 2021 (1 Teacher educator, to be determined by the Project Director and approved by the CDE Contract Monitor)
3. Preservice Institute, Modesto, CA, January 2022 (5 Teacher educators, to be
determined by the Project Director and approved by the CDE Contract Monitor)
4. State Summer Conference, San Luis Obispo, CA, June 2022 (5 Teacher educators, to be determined by the Project Director and approved by the CDE Contract Monitor)
Recruitment activities will include oral and visual presentations that will contain career facts regarding agricultural teaching as a career including: salary, benefits, job duties and expectations, credentialing requirements, and testimonials from current teachers. Media to be utilized in the presentation may include PowerPoint presentations, Web site linkages, video clips of educational activities, and teacher testimonials regarding career fulfillment. All materials must be reviewed and approved by the CDE Contract Monitor prior to being presented.
Teacher support activities will include presentations regarding: professional conduct and professional development opportunities, developing leadership qualities through
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involvement, utilizing mentors and community resources, and strategies for utilizing career technical student organizations and supervised agricultural experience programs to increase student engagement and learning. The media to be utilized in presentations may include PowerPoint presentations, Web site linkages, and video clips on highlighting successful professional conduct and strategies for effective instruction. All materials must be reviewed and approved by the CDE Contract Monitor prior to being presented.
Task 3. Regional Professional Development Workshops
The Project Director will plan and conduct regional professional development workshops for agriculture teachers, administrators, and counselors. The one-day workshops will be held at locations selected by the CDE regional supervisors in Agricultural Education in collaboration with the agriculture teachers in each of the regions of Agriculture Education as identified by the CDE (North Coast, South Coast, Central, Southern, San Joaquin, and Superior Regions). The workshops will be designed to improve the technical and instructional skills of teachers, as well as improve their knowledge in current educational, business, and industry practices. The workshops will be held from November through December on dates selected by the respective regional teachers with the approval of the CDE regional supervisors in agricultural education responsible for that respective region, and the Project Director.
A. Planning of workshops will include:
1) Identification of workshop dates that will be determined by the CDE regionalsupervisors for the respective geographical regions. They will work with therespective regional teachers and identify areas needing professionaldevelopment by surveying teachers with surveys developed by the CDEregional supervisors of agricultural education.
2) Identification of approximately 17 expert educational or industry presentersand secure their services; including an agreement to fee for service andreimbursement for travel (at state rates).
3) Expert presenter selection is based on recommendations by teachers,administrators, business and industry representatives, and approved by theCDE Contract Monitor.
4) Establishing regional workshop programs in electronic format, includingtopics, schedule, and presenters, and secure approval of the respective CDEregional supervisor of Agricultural Education and the CDE Contract Monitor.
5) Duplicating instructional materials submitted by expert presenters orsecuring free or fee based instructional materials identified by presenters asavailable from other sources. These materials will be used by presenters inthe workshops. All materials must be reviewed and approved by the CDEContract Monitor prior to being used.
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B. Conducting of workshops will include:
1) Recording a list of all workshop participants and providing electronic copy ofall participants to the CDE Regional Agricultural Education State Staff.
2) Checking in all participants and issuing instructional resources for workshops
3) Distributing travel reimbursement forms and fee for service request forms toexpert presenters and providing instructions for proper completion
4) Gathering and summarizing participant’s evaluations of workshops qualityand developing summary evaluation which will be presented to the CDE Agricultural Education State Staff for review, comment, and suggested changes. All professional development evaluations will be based on “The Superintendent’s Quality Professional Learning Standards” (CDE, 2015).
Task 4. Agricultural Education Recruitment Coordinator
The Recruitment Coordinator will work under the direction of the Project Director to manage a holistic approach to the recruitment of new agriculture teachers into the profession. Specifically, the Recruitment Coordinator will direct recruitment and retention efforts, develop promotional materials, develop and maintain social media websites used to promote the agriculture teaching profession, create and distribute positive videos to be used at FFA and other high school activities. Set-up and man recruitment booths, attend key student events (i.e. State FFA Leadership Conference) to promote agriculture teaching as a career, develop and maintain a database of interested students who might become teachers, reach out to students in the database on a regular basis to continually encourage them to consider teaching as a career, work with California community college and university agriculture programs to attract agriculture students to become teachers, foster relationships with high schools counselors, and track the progress of teacher recruitment efforts.
This task, under the direction of the Project Director, involves activities to provide information and support that will assist in recruiting potential high school and community college students for the 5 universities conducting agriculture education teacher preparation programs. All of the activities included in this task will be conducted collaboratively by the agriculture education staff members at Cal Poly SLO; Cal Poly Pomona; CSU, Fresno; CSU, Chico; and UC Davis. This task will provide:
A. Travel expenses (at state rates) for Recruitment Coordinator to attend various agriculture education and FFA meetings including the State FFA Leadership Conference, Community College Field Days, and Regional CATA/FFA meetings.
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B. Securing information regarding agricultural teaching as a career to be developed to include brochures and videos that are approved by the CDE Contract Monitor.
C. Securing practicing teacher testimonials to be posted on social media websites that promote the agriculture teaching profession.
D. As the Recruitment Coordinator travels to the different school sites, workshops, institutes, and conferences, they will be securing young teachers to speak to groups of students to share the benefits of becoming an agriculture teacher.
E. Travel expenses (at state rates) and conference registration costs to support the work of teacher educators to attend and make presentations at the conferences to recruit and support new teachers to the agricultural teaching profession. Teacher educators will attend the following conferences to recruit and or support new teachers: New Professionals Institute, Student Teacher Conclave, Supervising Teacher Conference, State FFA Leadership Conference, and State Summer Conference, others as deemed necessary.
Recruitment activities will include oral and visual presentations that will contain career facts regarding agricultural teaching as a career including: salary, benefits, job duties and expectations, credentialing requirements, and testimonials from current teachers. The media to be utilized in the presentation may include PowerPoint presentations, Web site linkages, video clips of educational activities, and teacher testimonials regarding career fulfillment. All materials must be reviewed and approved by the CDE Contract Monitor prior to being presented.
Task 5. Agriculture Education Mentor Consultants
The Project Director will contract with agriculture education experts in the field to provide guidance and assistance to those young agriculture educators that are struggling with classroom management, discipline problems, curriculum development, career development events, leadership development, supervised agricultural experiences, or other instructional areas. Agriculture Education Mentor Consultants, with specific subject matter experience, will prepare for and provide mentoring assistance time and services regarding the various areas in which it has been identified that young agriculture educators are struggling with.
This task, under the direction of the Project Director, involves identifying those struggling young teachers who require assistance. Referrals will come from the CDE Agricultural Education State Staff and the agriculture education teacher preparation staff members at Cal Poly SLO; Cal Poly Pomona; CSU, Fresno; CSU Chico; and UC Davis. This task will provide:
A. Selection of the appropriate Agriculture Education Mentor Consultants for providing mentoring assistance to the identified struggling teacher(s). All selected experts must be approved by the CDE Contract Monitor prior to contracting.
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B. Travel expenses (at state rates) for the Agriculture Education Mentor Consultants to include transportation, lodging, and per diem.
C. Securing feedback information from the Agriculture Education Mentor
Consultants about the mentoring services that were provided to the struggling teacher(s).
D. Substitute teacher costs for young agriculture educators while they are being
mentored by the Agriculture Education Mentor’s.
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Fortuna Union High School District California Agricultural Education Professional Development Project
Budget Narrative July 1, 2021–June 30, 2022
1000 Note: The salary rates are based on the Fortuna Union High School District established salary rate paid during the 2021–2022 Academic year (July 1 – June 30). The costs associated with salaries are calculated over the life of the contract period. The percentage of time/amount charged may fluctuate depending on project activities, but the amount invoiced will not exceed the annual totals referenced below. The rates shown are for budgetary purposes; the actual rates in effect at the time the work is performed will be charged to the project. Project Director (Sandra Dale) – This .40 full-time employee (FTE) position will provide leadership and oversight of this contract. Responsibilities include providing direction to the Project Coordinators, collaborative partners (agriculture colleges/universities offering preservice programs), and Fiscal Operations Officer. Director will review and approve all fiscal and narrative claims and reports. Annual (11-month employee) = $111,785.94 $111,785.94 /11 months = 10,162.36 $10,162.36 X .40 FTE X 11 months = $44,714.37 Permanent Intermittent Employee Recruitment Coordinator (Bonnie Baxter) – This position will be filled by a Fortuna UHS District part-time employee who will provide leadership and coordination for tasks included in this contract. The recruitment coordinator position will direct all recruitment and retention efforts in agriculture education, develop promotional materials, develop and maintain social media websites used to promote the agriculture teaching profession, create and distribute recruitment videos, work with community college and university agriculture programs to attract agriculture students to become teachers, foster relations with high school counselors, and track the progress of teacher recruitment efforts. Bonnie Baxter is a ten-month employee. Permanent Intermittent Employee ($43.27 per hour) $43.27 per hour x 532 hours = $23,019.64 Total 1000 = 67,734.01
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2000
Note: The salary rates are based on the Fortuna Union High School District established salary rate paid during the 2021–2022 Academic year (July 1– June 30). The costs associated with salary are calculated over the life of the contract period. The percentage of time/amount charged may fluctuate depending on project activities, but the amount invoiced will not exceed the annual totals referenced below. The rates shown are for budgetary purposes; the actual rates in effect at the time the work is performed will be charged to the project.
Fiscal Operations Officer (Sarah Poust) – This .40 FTE position will provide accounting functions for all expenditures related to the contract’s defined tasks. The Fiscal Operations Officer will coordinate all expense claims for collaborators and expert presenters and cost account these items to the approved contract budget. The officer will maintain records of all expenses and will prepare invoices and claims for timely submittal to the California Department of Education. The Fiscal Operations Officer will assist the Project Director in preparing contracts claims and any requests for contract amendments.
Annual (12-month employee) = $77,052.05 $77,052.05/12 = $6,421.00 $6,421.00 X .40 FTE X 11 months = $28,252.42
Total 2000 = $28,252.42
3000
Note: The costs associated with benefits are calculated over the life of the contract period. The percentage of time/amount charged may fluctuate depending on project activities, but the amount invoiced will not exceed the annual totals referenced below. Full time benefits for Faculty/Staff Release time and Assigned time include a benefit package consisting of State Unemployment Insurance (SUI), Worker's Compensation, non-industrial leave including vacation and sick leave, medical, dental, and vision, and retirement benefits (STRS).
Benefits Total Per Year for Sandra Dale $43,903.69 $43,903.69/11 = $3,991.24 X .40 FTE X 11 months = $17,561.47
Benefits Total Per Year for Sarah Poust $49,077.86 $49,077.86/12 = $4,089.82 $4,089.82 X .40 FTE X 11 months = $17,995.22
Benefits for Bonnie Baxter (19.58%) 19.58% X 23,019.64 = $4,507.25
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Benefit costs for 11 months are $17,561.47 for the Project Director, $17,995.21 for the Fiscal Operations Officer, and $4,507.25 for the Recruitment Coordinator.
Total 3000 = $40,063.91
4000
Books and Supplies – This budget provides for books and other print and non-print materials that would relate to identified areas of needed preservice professional development. Identified materials will be secured and provided to participants to support the topics of instruction/presentation. In addition, supplies will be secured related to computers, printers, copy machines, stationery, file folders, writing instruments, and other office supplies for project staff. Costs have been allocated based on the estimated use associated with the timeline for respective task development and delivery.
Total 4000 = $13,128.15
5000
Travel – This budget is required to carry out the scope of the work tasks which include visits to student teachers, travel of project staff to preservice and inservice conferences, and state agriculture education program planning meetings and events. The budget allows for travel and per diem costs according to approved state rates.
Task 1A: two-day Preservice Institute (Modesto, CA) 1 staff (1 Project Director): $650.00 2 Institute Coordinators: $300.00 15 presenters: $300.00 100 participants: $8,999.00
Task 1B: two-day New Professional Institute (Fresno, CA) 1 staff (1 Project Director) $1,135.00 2 Institute Coordinators: $300.00 1 keynote speaker and 15 presenters: $800.00 140 participants: $9,350.00
Task 1C: two-day Supervising Teacher Institute (Fresno, CA) 1 staff (1 Project Director): $810.00 1 Workshop Coordinator: $350.00 1 keynote speaker and 12 presenters: $ 500.00 100 participants: $8,600.00
Task 1D: two-day Advanced Leadership Conference (Wonder Valley, CA) 1 staff (1 Project Director): $1,135.00 1 Conference Coordinator: $425.00 1 key note speaker and 6 presenters: $1,000.00
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50 participants: $6,000.00
Task 1E: five-day State Summer Conference (San Luis Obispo, CA) 1 staff (1 Project Director): $1,000.00
Task 1A and 1B: CDE Agricultural Education State Staff Meeting/Committee Meeting (1 day), (Galt, CA) 1 staff (Project Director): $300.00 5 teacher educators: $600.00
Task 1C: CDE Agricultural Education State Staff Meeting/Committee Meeting (1 day), (Galt, CA) 1 staff (1 project director): $300.00 5 teacher educators: $600.00
Task 2A: Student Teachers visits (various locations) 11 Agricultural Education Teacher Educators: $20,204.00
Task 2C (1): State FFA Leadership Conference (2 days), (Sacramento, CA) 9 teacher educators: $2,000.00
Task 2C (2): Community College Agriculture and Natural Resource Midwinter Meeting (1 day), (location to be determined) 1 teacher educator: $150.00
Task 2C (3): two-day Preservice Institute (1 day), (Modesto, CA) 5 teacher educators: $1,000.00
Task 2C (4): State Summer Conference (5 days), (San Luis Obispo, CA) 5 teacher educators: $2,500.00
Task 3A (2): Regional Professional Development Workshops (various locations) 17 presenters: $1000.00
Task 4: Travel of Recruitment Coordinator (various locations) 1 staff (Recruitment Coordinator): $4,000.00
Task 5: Travel of Agriculture Education Mentor Consultants (various locations) Agriculture Education Mentor Consultants: $ 500.00
Travel Total = $ 74,808
Conference Registration Costs – This budget provides support for the work of teacher educators and Recruitment Coordinator to make presentations at the conferences and to recruit and support new teachers to the agriculture teaching profession. Registration
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fees will be limited to meeting and conferences which are part of the state program of professional development in agricultural education (Task 2C).
Task 2C: State Summer Conference: 8 teacher educators X $300.00 = $2,400.00 Task 5: Registration costs for various career and recruitment fairs for Recruitment Coordinator to host information booth. Total 730.00
Total Conference Registration Costs = $3,130.00
Postage/FedEx – This budget provides for, but is not limited to, postage for general mail deliveries for meeting announcements, registration materials, and resource materials, FedEx charges, supplies and envelopes. The costs are budgeted related to the specific tasks and their respective timelines. The annual cost is anticipated at $1,100.00.
Duplication – This provides for the reproducing of materials for the Regional Professional Development Workshops, Preservice Institute and Workshop, New Professionals Institute, and meetings, as well as general communications and daily copying needs. The costs have been anticipated based on cost for duplication costs for similar materials at prior years’ conferences and with regards to the specific tasks to which the duplication is needed. Therefore, the cost is $3,000.00.
Room Rental – This budget item provides for the rental of meeting rooms for the Preservice Institute (Task 1), New Professionals Institute (Task 1), Cooperating Teacher Workshop (Task 1), and State Summer Conference (Task 1).
Task 1A: two-day Preservice Institute (Modesto, CA) = $6,000.00
Task 1B: two-day New Professionals Institute (Fresno, CA) = $6,000.00
Task 1C: two-day Cooperating Teacher Workshop= $6,000.00
Task 1D: two-day Advanced Leadership Conference = $6,000.00
Task 1D: five-day State Summer Conference = $9,500.00
Room Rent Total = $33,500.00
Agriculture Education Teacher Substitute Pay (Task 6D) – 10 participant days X $120.00 per day = $1,200.00
Presenter Honorarium– This budget is for securing the services of experts for business and industry and education to address identified need areas for teacher professional development. Topics identified and addressed by presenters will be based on surveyed areas of need and include, but are not limited to, teacher effectiveness, student organization operation and coordination, specific skill development, curriculum
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development, assessment, program management, industry trends, and use of technology. The estimated expert presenter days and costs are as follows:
(a) Preservice Institute (Task 1A) – 1 keynote speaker at $1,000 = $1,000, 15 presenter days X $250.00 per day = $3,750.00; Total = $4,750
(b) New Professionals Institute (Task 1B) – 1 keynote speaker at $1,000.00 = $1,000.00, 15 presenter days X $250.00 per day = $3,750.00; Total = $4,750.00
(c) Cooperating Teacher Workshop (Task 1C) – 1 keynote speaker at $1,000.00 = $1,000.00, 12 presenter days X $250.00 per day = $3,000.00; Total = $4,000.00
(d) Advanced Leadership Conference (Task 1D) – 2 keynote speakers at $1,000.00 = $2,000, 12 presenter days X $250.00 per day = $3,000.00; Total = $5,000.00
(e) State Summer Conference (Task 1E) – 2 keynote speakers at $1,000.00 = $2,000.00, 12 presenter days X $250.00 per day = $3,000.00; Total = $5,000.00
(f) Regional Professional Development Workshops (Task 3) – 42 presenter days X $250.00 per day = $10,500.00
(g) Agriculture Education Mentor Consultants (Task 6A) – 24 mentor presenter days X $250.00 per day = $8,500.00
Total presenter honorarium cost = $ 42,500
Subcontracted Services – This budget item provides a stipend for the coordination of planning and conducting the Preservice Institute (Task 1A), New Professionals Institute (Task 1B), Cooperating Teacher Workshop (Task 1C), Advanced Leadership Conference (Task 1D), State Summer Conference (Task 1E), and Teacher Placement (Task 4).
The specific duties being performed by the Preservice Institute Coordinator is identified in the Scope of Work section of this document in Task 1A. The contract services amount is $3,000.00 per person X 1 = $3,000.00
The specific duties being performed by two New Professional Institute Coordinators are identified in the Scope of Work section of this document in Task 1B. The contract services amount is $3,000.00 = $3,000.00
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The specific duties being performed by the Supervising Teacher Institute Coordinator are identified in the Scope of Work section of this document in Task 1C. The contract services amount is $3,000.00.
The specific duties being performed by the Advanced Leadership Conference Coordinator(s) are identified in the Scope of Work section of this document in Task 1D. The contract services amount is $3,000.00.
The specific duties being performed by the State Summer Conference Coordinator ($3,000.00) and Assistant Coordinator ($1,500.00) are identified in the Scope of Work section of this document in Task 1E. The contract services amount is $4,500.00.
Total Contract Services amount = $ 16,500
Total 5000 = $ 175,738.00
Total Direct Operation Costs = $ 324,916.49
Indirect Costs – Fortuna Union High School District has a state agreed indirect rate of 7.72 percent of direct operation costs to cover various expenses for human resources, payroll, and other necessary costs. This cost is $25,083.55
CONTRACT TOTAL = $350,000.00
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Date: April 21, 2021
Item: Report, Discussion and Possible Action to award the bid for the FHS Gym Heating Replacement Project to Dinsmore Construction
Overview: Please see attached heating replacement bids from Dinsmore Construction and Beacom Construction
Recommendation: Staff has reviewed the changes and recommends acceptance of Dinsmore Construction’s bid
Budget Considerations: N/A
Funding Source: N/A
Budgeted: N/A
Amount: N/A
Prepared by: Rebecca Wilkinson
Reviewed by: Glen Senestraro
Board Agenda Backup
Item No: 12.4
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12.4
250
251
Date: April 21, 2021
Item: Report, Discussion and Possible Action to approve Time & Effort
Procedures.
Overview: Title 2, Code of Federal Regulations (2 CFR), Section 200.430, requires employees who are paid with federal funds to document their time and effort within the federal program. The federally funded portion of the employee salary must be reflective of the actual time and effort the individual has put forth for that federal program.
The purpose of documenting time and effort is to ensure that LEAs use federal funds to compensate an employee only for time spent on work activities allowed under the terms and conditions of the federal funding source. The level of time and effort documentation needed is predominately determined by whether an employee works on a single cost objective or on multiple cost objectives.
Recommendation: Staff has reviewed and recommends the board approve.
Budget Considerations: NA
Funding Source: NA
Budgeted: NA
Amount: NA
Prepared by: Sarah Poust
Reviewed by: Glen Senestraro
Board Agenda Backup
Item No: 12.6
252
Time and Effort
Time and Effort Standards
All employees who are paid in full or in part with federal funds must keep specific documents to
demonstrate the amount of time they spent on grant activities. (2 C.F.R. Part 200.430(i)(1)) In addition,
employees who are paid from state and local funds, but whose salaries are used for cost sharing or
matching, must also keep time and effort documentation. (§ 200.430(i)(4)) Charges to federal awards for
salaries and wages must be based on records that accurately reflect the work performed. In accordance
with § 200.430(i)(1), these records must:
• Be supported by a system of internal controls which provides reasonable assurance that the
charges are accurate, allowable, and properly allocated;
• Be incorporated into official records;
• Reasonably reflect total activity for which the employee is compensated, not exceeding 100% of
compensated activities;
• Encompass both federally-assisted and all other activities compensated by the agency on an
integrated basis;
• Comply with the established accounting policies and practices of the agency; and
• Support the distribution of the employee’s salary or wages among specific activities or cost
objectives. Budget estimates or other distribution percentages determined before the services
are performed do not qualify as support for charges to federal awards, but may be used for
interim accounting purposes provided that the system for establishing the estimates produces
reasonable approximations of the activity actually performed. (§ 200.430(i)(1)(viii))
Time and Effort Procedures
To meet the above requirements, all employees who must complete time and effort forms must
submit either a semi-annual certification or a personnel activity report (PAR) as required below.
The type of form depends on the number of cost objectives that an employee works on.
A cost objective is a program, function, activity, award, organizational subdivision, contract, or
work unit of which cost data are desired and for which provision is made to accumulate and
measure the cost of processes, products, jobs, capital projects, etc. (2 C.F.R. Part 200.28)
All employees whose work is funded fully (100%) by a single cost objective or grant award must
complete a semi-annual certification. The semi-annual certification must be:
1. Completed at least every six (6) months (twice a year);
2. Be signed by the employee or the supervisor with direct knowledge of the work being
performed;
3. Reflect an after-the-fact distribution of the actual activity; and
4. Account for the total activity for which each employee is compensated.
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A PAR must be completed if an employee is funded partially on one (1) or more grant cost
objective(s). It provides a written record of an employee’s work activities used to document that
employee’s time to grants or projects. It must be completed monthly and supported by a daily
calendar of activities. All employees who work on multiple cost objectives must complete PARs
that support the distribution of their salaries /wages that meet the following standards:
1. Reflect an after-the-fact distribution of the actual activity, not a budget estimate;
2. Account for the total work activity for which each employee is compensated;
3. Be prepared at least monthly (a separate PAR for each month) and coincide with one (1) or
more pay periods; and
4. Be signed by the employee.
All employees who are paid in full or in part with federal funds must keep specific
documents to support the amount of time they spent on grant activities as reflected in each
PAR. This includes an employee whose salary is paid with state or local funds but is used to
meet a required “match” in a federal program. These time and effort records should be
maintained in order to charge the costs of personnel compensation to federal grants.
Examples of records used to support the time entered in a PAR include desk calendars or
written records of activity for each day/week, etc.
See Appendix for Sample PAR and Semi-Annual Certification forms
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APPENDIX
FORTUNA UNION HIGH SCHOOL DISTRICTSemi-Annual Personnel Activity Report
2020-2021 School Year
Employee Name: Program Duties:
Department: Fund:
School:
Employee's
Signature: Date:
Supervisor's
Signature: Date:
1st Semester
I certify that 100% of the above employee's job duties were related to activities in compliance with and funded by the
above mentioned program during the period of July 1, 2020 through December 31, 2020.
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256
Date: April 21, 2021
Item: Report, Discussion and Possible Action to approve the updated
Procurement Procedures for the Child Nutrition Program/Federal
Programs.
Overview: The District is required to have approved procurement procedures for the Cafeteria program (CNP – Child Nutrition Program) and all federally funded programs. Procurement is defined as a multistep process for obtaining goods and services at the lowest possible price. The steps in this process include planning, writing specifications, advertising the procurement, awarding a contract, and managing the contract. Procurement standards for the CNPs are located in 2 CFR, sections 200.317–200.326 and in Appendix II to Part 200. At a minimum, the regulations require CNP participating districts and agencies to: Conduct procurements in a manner that promotes full and
open competition. Develop and maintain a written Standard (or Code) of Conduct
that covers conflicts of interest, including organizationalconflicts of interest, and governs the performance ofemployees engaged in the selection, award, andadministration of contracts.
Develop and maintain written procurement proceduresdesigned to avoid the acquisition of unnecessary orduplicative items.
Recommendation: Staff has reviewed and recommends the board approve.
Budget Considerations: NA
Funding Source: NA
Budgeted: NA
Amount: NA
Prepared by: Sarah Poust
Reviewed by: Glen Senestraro
Board Agenda Backup
Item No: 12.7
257
Procurement Procedures
General Procurement
1. The Fortuna Union High School District’s plan for procuring items for use in the Child
Nutrition Program is as follows. The procurement procedures maximize full and open
competition, transparency in transactions, comparability, and documentation of all
procurement activities.
2. If the amount of purchases is greater than $96,700 (CA Small Purchase Threshold for
2021 –adjusted each year for inflation) Formal procurement procedures will be used as
required by 2 CFR 200.318-200.326 and any state or local procurement code
regulations. Informal procurement procedures will be used if greater than $10,000
(Micro Purchase Threshold). Non Competitive purchasing will be use on anything less
than $10,000.
3. The following procedures will be used for all purchases. (See attached templates)
4. Because of the potential for purchasing more than $250,000, it will be the responsibility
of the Chief Business Official to document the amounts to be purchased so the correct
method of procurement will be followed.
Formal Procurement
When a formal procurement method is required, the following competitive sealed bid
known as an Invitation for Bid (IFB) or Competitive Proposals in the form of a Request
for Proposal (RFP) procedures will apply:
1. An announcement will be placed in the local newspaper, district website
and or county website to publicize the intent of the SFA to purchase
needed items. The advertisement for bids/proposals or legal notice will
be run for 2 weeks.
2. An advertisement is required for all purchases over the district’s small
purchase threshold of $96,700. The announcement will contain:
General description of the items to be purchased;
Deadline for submission of questions and the date written
responses will be provided, including addenda to bid
specifications, terms, and conditions as needed:
Date of pre-bid meeting, if provided, and if attendance is a
requirement for bid award;
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258
Deadline for submission of sealed bids or proposals; and
Address of location where complete specifications and bid forms
may be obtained.
3. In an IFB or RFP, each vendor will be given an opportunity to bid on the
same specifications.
4. The developer of written specifications or descriptions for procurements
will be prohibited from submitting bids or proposals for such products or
services.
5. The IFB or RFP will clearly define the purchase conditions. The following
list includes requirements, not exclusive, to be addressed in the
procurement document:
Contract period
SFA is responsible for all contracts awarded
Date, time, and location of IFB/RFP opening
How vendor is to be informed of bid acceptance or rejection
Delivery schedule
Requirements (terms and conditions) that bidder must fulfill in
order for bid to be evaluated
Benefits to which the SFA will be entitled of the contractor cannot
or will not perform as required
Statement assuring positive efforts will be made to involve
minority and small business
Statement regarding the return of purchase incentives, discounts,
rebates, and credits, to the SFA’s nonprofit school food service
account
Contract provisions as required in Appendix II to 2 CFR 200
Contract provisions as required in 7 CFR 210.21(f) for all cost
reimbursable contracts
Contract provisions as required in 7 CFR 210.16(a) (1-10)and 7 CFR
250.53 for service management company contracts
Procuring instrument to be used are purchase orders from firm
fixed prices after formal bidding
Price adjustment clause (tied to a standard index, i.e. consumer
price index or other as stated in terms and conditions for pricing
and price adjustments)
Method of award announcement and defective date (if intent to
award is required by state or local procurement requirements)
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Specific bid protest procedures including contact information of
person and address and the date by which a written protest must
be received
Provision requiring access by duly authorized representatives of
the SFA, CDE, or USDA to any books, documents, papers and
records of the contractor which are directly pertinent to all
negotiated contracts
Method of shipment or delivery upon contract award
Provision requiring contractor to maintain all required records for
three years after final payment and all other pending matters
(audits) are closed for all negotiated contracts
Description of process for enabling vendors to receive or pick up
orders upon contract award
Signed Statement of non-collusion
Signed Debarment/Suspension Certificate
Provision requiring “Buy American” as outlined in 7 CFR 210.21(d)
and SP 24-2016
Specifications and estimated quantities of products and services
prepared by the SFA and provided to potential contractors
desiring to submit bids/proposals for the products or services
requested.
6. If any potential vendor is in doubt as to the true meaning of specifications
or purchase conditions, interpretation will be provided in writing to all
potential bidders by the Fortuna Union High School District and will
specify the deadline for all questions
The Superintendent will be responsible for securing all bids or
proposals.
The Superintendent will be responsible to ensure all SFA
procurements are conducted in compliance with applicable
federal, state, and local procurement regulations.
The following criteria will be used in awarding contracts as a
result of bids/ proposals. Price must be the highest weighted
criteria. Examples of other possible criteria include quality,
service, delivery, and availability.
7. In awarding a RFP, a set of award criteria in the form of a weighted
evaluations sheet will be provided to each bidder in the initial bid
document materials. Price alone is not the sole basis for award, but
260
remains the primary consideration among all factors when awarding a
contract. Following evaluation and negotiations, a firm fixed price or cost
reimbursable contract is awarded.
The contracts will be awarded to the responsible bidder/proposer
whose bid or proposal is responsive to the invitation and is most
advantageous to the SFA, price as the primary and other factors
considered. Any and all bids or proposals may be rejected in
accordance with the law.
The Superintendent is required to sign on the bid tabulation of
competitive sealed bids or the evaluation criterion score sheet of
competitive proposals signifying a review and approval of the
selections.
The Superintendent reviews the procurement system to ensure
compliance with applicable laws.
The Chief Business Official is responsible for documentation the
actual product specified is received.
Any time and accepted item is not available, the Chief Business
Official will select the acceptable alternate. The contractor must
inform the Chief Business Official by 10 days if a product is not
available. In the event a non-domestic agricultural product is to
be provided to the SFA, the contractor must obtain, in advance,
written approval for the product. The Fortuna Union High School
District must comply with the Buy American Provision.
Full documentation regarding the reason an accepted item was
unavailable, and the procedure used in determining acceptable
alternates, will be available for audit and review. The person
responsible for this documentation is the Superintendent.
The District Office is responsible for maintaining all procurement
documentation.
261
Informal Procedures-Small Purchase
If the amount of purchases for items is less than the district’s small purchase threshold, of
$96,700, the following small purchase procedures including quotes will be used. Quotes from an
adequate number of qualifies sources will be required.
1. Written specifications will be prepared and provided to the vendor.
2. Each vendor will be contacted and given an opportunity to provide a price quote on
the same specifications. A minimum of 3 vendors (as practical) shall be contacted.
3. The Food Service Manager will be responsible for contacting potential vendors when
price quotes are needed.
4. The price quotes will be evaluated and receive appropriate confidentiality before
award.
5. Quotes will be awarded by the Superintendent. Quotes will be awarded to the lowest
and best quote based upon price, quality, service, delivery, availability
6. The Food Service Manager will be responsible for documentation that the actual
product specified is received.
7. The Food Service Manager will be responsible for documentation of records to show
selection of vendor, reasons for selection, names of all vendors contacted, price
quotes from each vendor, and written specifications.
8. Any time an accepted item is not available, the Superintendent will select the
acceptable alternate. Full documentation will be made available as to selection of
the acceptable item.
9. Bids will be awarded on the following criteria. Price must be the highest weighted
criteria. Examples of other possible criteria include quality, service, delivery and
availability, etc… (See attached template)
10. The Superintendent is required to sign all quote tabulations, signifying a review and
approval of the selections.
Micro Purchase-Noncompetitive Proposal Procedures
If items are available only from a single source when the award of a contract is not feasible under
small purchase, sealed bid or competitive negotiation, noncompetitive proposal procedures will
be used:
1. Written specifications will be prepared and provided to the vendor.
2. The Food Service Manager will be responsible for the documentation of records to fully
explain the decision to use the noncompetitive proposal. The records will be available for
audit and review.
262
3. The Food Service Manager will be responsible for documentation that the actual product
or service specified was received.
4. The Chief Business Official will be responsible for reviewing the procedures to be certain
all requirements for using single source or noncompetitive proposals are met.
5. A record of noncompetitive negotiation purchases shall be maintained by the
Superintendent. At a minimum, the record of noncompetitive purchases shall include.
Item name
Dollar amount
Vendor
Reason for noncompetitive procurement
6. A member or representative of the local board of education or governing board will
approve, in advance, all procurements that result from noncompetitive negotiations.
Emergency or “Pressing Need” Purchases
1. If it is necessary to make a one-time emergency procurement to continue service or
obtain good, the purchase must be authorized by the Superintendent. The following
emergency procedures should be documented
Item name
Dollar amount
Vendor
Reason for emergency
The Chief Business Official shall retain all books, records, and other documents for 3 years after
final payment. They maintain, at a minimum, the following documents:
Written rationale for the method of procurement
A copy of the original solicitation
The selection of contract type
Bidding and negotiation history and working papers
The basis for contractor selection
Approval from the state agency to support a lack of competition when competitive bids
or offers are not obtained
The basis for award cost or price
Terms and conditions of the contract
Any changes to the contract and negotiation history
Billing and payment records
A history of any contractor claims or breaches.
263
Debarment, Suspension, and Other Responsibility Matters
All vendors with contracts or purchase orders to be paid from federal funds at or above $25,000
will be checked against the current federal “SAM – System for Award Management” as
published by the U.S. General Services Administration Office.
Documents will be maintained annually of this search result for each applicable vendor. No
contract or purchase order to be paid from federal funds shall be executed with any vendor
currently listed as suspended or debarred.
The Procurement procedures contained on the following pages will be implemented beginning
_______________ until amended. All procurements must maximize full and open competition.
Source documentation must be available to determine open competition, the reasonableness,
the allow ability and the allocation of costs.
The Fortuna Union High School District intentionally seeks to prohibit conflicts of interest in all
procurement of goods and services.
President, Board of Trustees: _____________________________________ Date: __________
Superintendent: ________________________________________________ Date: ___________
Chief Business Official: ________________________________________________Date: ___________
Food Service Manager: __________________________________________ Date: ___________
264
265
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96,700
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10,000
266
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Identify and notify at least 3 sources (as practical) that are eligible, able and willing to provide products.
267
268
269
270
271
Date: April 21, 2021
Item: Report, Discussion and Possible Action to approve the planned
procurement of COVID related upgrades to FUHSD’s technology
network services and hardware as a “Pressing Need” purchase.
Overview: While using Federal COVID sources to improve and upgrade technology network infrastructure, standard district small purchase procurement procedures may not be practicable. Planned procurements include network-monitoring services, wireless access points and firewall upgrades. The district will make efforts to gather three quotes as practicable, but may not be able to obtain from multiple sources, as access to secure network systems and service to existing hardware is limited.
Emergency or “Pressing Need” Purchases
1. If it is necessary to make a one-time emergency procurement to
continue service or obtain goods, the Superintendent must
authorize the purchase. The following emergency procedures
should be documented
Item name
Dollar amount
Vendor
Reason for emergency
Recommendation: Staff has reviewed and recommends the board approve.
Budget Considerations: Yes
Funding Source: ESSER II/III
Budgeted: No
Amount: Wireless Access Points: $54,000; CDW-G Network Monitoring: $50,000; DGI Firewall Upgrades: To Be Determined, Est. $35,000
Prepared by: Sarah Poust
Reviewed by: Glen Senestraro
Board Agenda Backup
Item No: 12.8
272
12.8
273
274
275
276
277
278
279
280
281
282
283
284
285
286
12.9
287
288
Academy of the RedwoodsProposed 2021-2022 School Calendar
SchoolMonth
Mon Tues Wed Thurs Fri DaysTaught
August 9To
September 3FIRST MONTH
(9)16
[23]30
(10)172431
11▼18251
1219262
1320273
18 8/9 Staff Duty Day8/10 REBAR New StudentOrientation 8/11▼ Start 1st
Semester8/23 [CR Fall Semester Begins]
September 6To
October 1SECOND MONTH
{6}132027
7142128
8152229
9162330
1017241
19 9/6 Labor Day – No School
October 4To
October 29THIRD MONTH
4111825
5121926
6132027
7142128
8152229
20 10/8 End of Progress Period
November 1To
November 26FOURTH MONTH
18
29
310
4{11}
512
14 11/11 Veteran’s Day – No School11/22–11/26 Thanksgiving – NoSchool
15 16 17 18 19
22 23 24 {25} 26
November 29To
December 24FIFTH MONTH
296
13*
307
14*
18
15*
29
310
15 (86)
12/11*–12/17* CR Final Exams12/17 [CR Fall Semester Ends]12/15-12/16 AR Final Exams12/17▲ End 1st Semester (P1 Report)16* 17▲ER
20 21 22 23 24
December 27To
January 21SIXTH MONTH
273
10
28411
[18]
295▼1219
306
1320
317
1421
12 12/20/2021-1/4/2022 WinterBreak 1/5▼ Start 2nd Semester1/17 M.L. King Day – No School1/15 [CR Spring Semester Begins]
{17}
January 24To
February 18SEVENTH MONTH
24317
14
2518
15
2629
16
273
1017
28411
19 2/18 Lincoln’s Birthday – No School
{18}
February 21To
March 18EIGHTH MONTH
{21}28
221
232
243
254
14 2/21 President’s Day – NoSchool 3/11 End of ProgressPeriod3/14–18/2022 Spring Break – No
School(P2Report)
7 8 9 10 11
14 15 16 17 18
12.10
289
March 21To
April 15NINTH MONTH
2128411
22295
12
23306
13
24317
14
2518
15
20
April 18To
May 13TENTH MONTH
182529*
19263
10*
20274
11*
21285
12*
22296
[13*]
20 5/7* – 5/13* CR Final Exams5/13 [CR Spring Semester Ends]
May 16To
June 10ELEVENTH MONTH
1623
1724
1825
1926▲ER
2027
9(94) 5/24-5/25 AR Final Exams5/26▲ End 2nd Semester
(P3 Report)30 31 1 2 3
6 7 8 9 10
1st Semester: 86 Days ( ) Staff Duty Days (2)2nd Semester: 94 Days [*] Important CR DatesTotal 180 Teaching Days { } Legal Holidays
ER Early Release DayNo School
ARSchoolCalendar2021-2022
290
Date: April 21, 2021
Item: Report, Discussion and Possible Action to approve Board Policy 5030 and Administrative Regulation 5030 updating the Wellness Policy to be compliant with USDA policy.
Overview: With the new USDA policy, additions needed to be added to the District’s Wellness Policy (AR 5030) and related board policy (BP 5030). The District’s Wellness Committee has met to do the annual assessment and review the changes to the policy.
Recommendation: Staff has reviewed the changes and recommends approval.
Budget Considerations: N/A
Funding Source: N/A
Budgeted: N/A
Amount: N/A
Prepared by: Sarah Poust
Reviewed by: Glen Senestraro
Board Agenda Backup
Item No: 12.11
291
OLD 12.11
292
293
294
295
296
297
298
299
NEW
300
301
302
303
304
305
306
307
308
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03.7
650
8,68
7.04
798,
446.
9661
.08%
Boo
ks a
nd S
uppl
ies
(400
0 to
499
9)49
3,51
9.00
1,00
6,53
3.00
513,
014.
0010
3.95
%10
,559
.99
677,
687.
9732
8,84
5.03
32.6
7%
Ser
vice
s an
d O
pera
ting
Exp
endi
ture
s (5
000
to 5
999)
811,
048.
0086
8,55
2.00
57,5
04.0
07.
09%
26,8
16.9
742
6,55
2.26
441,
999.
7450
.89%
Cap
ital O
utla
y (6
000
to 6
999)
166,
132.
0038
5,81
2.00
219,
680.
0013
2.23
%22
,000
.00
285,
175.
7310
0,63
6.27
26.0
8%
Oth
er O
utgo
(71
00 to
749
9)99
1,85
2.00
1,01
2,51
5.00
20,6
63.0
02.
08%
0.00
19,2
51.7
899
3,26
3.22
98.1
0%
To
tal E
xpen
dit
ure
4,69
5,47
6.00
5,99
1,30
5.00
1,29
5,82
9.00
266,
394.
662,
900,
460.
353,
090,
844.
65
- In
c/(D
ec)
in F
und
Bal
ance
(317
,204
.00)
1,22
8,07
6.00
1,54
5,28
0.00
-487
.16%
(231
,359
.66)
(769
,841
.77)
1,99
7,91
7.77
162.
69%
Beg
inn
ing
Fu
nd
Bal
ance
Co
mp
on
ents
BE
GIN
NIN
G B
ALA
NC
E-A
DP
TD
BD
GT
(97
91)
179,
592.
7117
9,59
2.71
0.00
0.00
%0.
0017
9,59
2.71
0.00
0.00
%
To
tal B
egin
nin
g F
un
d B
alan
ce C
om
po
nen
ts17
9,59
2.71
179,
592.
710.
000.
0017
9,59
2.71
0.00
En
din
g F
un
d B
alan
ce C
om
po
nen
ts
(97
40 to
974
0)30
2,22
4.12
1,84
7,50
4.12
1,54
5,28
0.00
511.
30%
0.00
302,
224.
121,
545,
280.
0083
.64%
(97
90 to
979
0)(4
39,8
35.4
1)(4
39,8
35.4
1)0.
000.
00%
0.00
(439
,835
.41)
0.00
0.00
%
To
tal E
nd
ing
Fu
nd
Bal
ance
Co
mp
on
ents
(137
,611
.29)
1,40
7,66
8.71
1,54
5,28
0.00
0.00
(137
,611
.29)
1,54
5,28
0.00
310
HU
MB
OL
DT
CO
UN
TY
OF
FIC
E O
F E
DU
CA
TIO
N17
- F
ort
un
a U
nio
n H
igh
Bu
dg
et F
inan
cial
Rep
ort
- (
Fro
m:
3/1/
2021
To
: 3/
31/2
021)
Bu
dg
et F
inan
cial
Rep
ort
Pri
or
Mo
nth
Pag
e 3
of 3
Crit
eria
: Rep
ort S
umm
ary
Opt
ions
= U
nRes
tric
ted,
Res
tric
ted,
Fun
d S
umm
ary;
Bud
get C
ompa
rison
= A
dopt
ed; O
bjec
t Gro
up b
y =
Maj
or R
ange
; In
clud
e R
ange
Det
ail =
No;
Sum
mar
ize
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und;
Pag
e B
reak
by
Sum
mar
ize
= Y
es; F
und
=01
Run
: 4/8
/202
1 3:
28 P
M C
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© 1
998
The
Cal
iforn
ia E
duca
tiona
l Com
pute
r C
onso
rtiu
m J
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Pow
ers
Aut
horit
y. A
ll R
ight
s R
eser
ved.
Maj
or R
ange
Des
crip
tion
Ado
pted
Bud
get
Rev
ised
Bud
get
Yea
r T
o D
ate
Rev
isio
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Cur
rent
Act
ivity
Yea
r T
o D
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Act
ivity
Rem
aini
ngB
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Fu
nd
01
GE
NE
RA
L F
UN
D
Fu
nd
Su
mm
ary
Rev
enu
e
Rev
enue
Lim
it S
ourc
es (
8010
to 8
099)
10,5
23,6
65.0
011
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1,19
7,13
7.00
11.3
8%87
,186
.00
6,89
4,92
5.51
4,82
5,87
6.49
41.1
7%
Fed
eral
Rev
enue
(81
00 to
829
9)86
9,72
5.00
1,92
3,43
3.00
1,05
3,70
8.00
121.
15%
24,2
00.0
093
0,20
0.15
993,
232.
8551
.64%
Oth
er S
tate
Rev
enue
(83
00 to
859
9)1,
385,
791.
003,
352,
174.
001,
966,
383.
0014
1.90
%0.
001,
028,
196.
172,
323,
977.
8369
.33%
Oth
er L
ocal
Rev
enue
(86
00 to
879
9)97
8,23
9.00
944,
690.
00(3
3,54
9.00
)-3
.43%
13,7
77.5
057
1,94
8.64
372,
741.
3639
.46%
Inte
rfun
d T
rans
fers
In (
8900
to 8
929)
302,
134.
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00(3
02,1
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To
tal R
even
ue
14,0
59,5
54.0
017
,941
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3,88
1,54
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125,
163.
509,
425,
270.
478,
515,
828.
53
Exp
end
itu
re
Cer
tific
ated
Sal
ary
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0 to
199
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214.
005,
567,
920.
0019
7,70
6.00
3.68
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5,32
3.28
3,78
4,14
4.75
1,78
3,77
5.25
32.0
4%
Cla
ssifi
ed S
alar
y (2
000
to 2
999)
1,52
0,80
3.00
1,57
1,39
9.00
50,5
96.0
03.
33%
122,
637.
211,
050,
162.
0452
1,23
6.96
33.1
7%
Em
ploy
ee B
enef
it (3
000
to 3
999)
3,87
0,28
6.00
4,13
0,64
2.00
260,
356.
006.
73%
290,
645.
332,
531,
436.
011,
599,
205.
9938
.72%
Boo
ks a
nd S
uppl
ies
(400
0 to
499
9)87
9,25
1.00
1,41
2,81
6.00
533,
565.
0060
.68%
28,0
40.2
586
1,92
9.16
550,
886.
8438
.99%
Ser
vice
s an
d O
pera
ting
Exp
endi
ture
s (5
000
to 5
999)
1,91
1,43
7.00
2,02
9,27
1.00
117,
834.
006.
16%
75,4
41.9
21,
174,
994.
8185
4,27
6.19
42.1
0%
Cap
ital O
utla
y (6
000
to 6
999)
166,
132.
0039
9,74
2.00
233,
610.
0014
0.62
%35
,929
.22
299,
104.
9510
0,63
7.05
25.1
8%
Oth
er O
utgo
(71
00 to
749
9)91
7,18
4.00
984,
843.
0067
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7.38
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007.
0041
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.00
943,
186.
0095
.77%
Inte
rfun
d T
rans
fers
Out
(76
00 to
762
9)15
5,89
7.00
888,
030.
0073
2,13
3.00
469.
63%
0.00
105,
836.
0078
2,19
4.00
88.0
8%
To
tal E
xpen
dit
ure
14,7
91,2
04.0
016
,984
,663
.00
2,19
3,45
9.00
1,02
9,02
4.21
9,84
9,26
4.72
7,13
5,39
8.28
- In
c/(D
ec)
in F
und
Bal
ance
(731
,650
.00)
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436.
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688,
086.
00-2
30.7
2%(9
03,8
60.7
1)(4
23,9
94.2
5)1,
380,
430.
2514
4.33
%
Beg
inn
ing
Fu
nd
Bal
ance
Co
mp
on
ents
BE
GIN
NIN
G B
ALA
NC
E-A
DP
TD
BD
GT
(97
91)
1,04
3,69
8.96
1,04
3,69
8.96
0.00
0.00
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001,
043,
698.
960.
000.
00%
To
tal B
egin
nin
g F
un
d B
alan
ce C
om
po
nen
ts1,
043,
698.
961,
043,
698.
960.
000.
001,
043,
698.
960.
00
En
din
g F
un
d B
alan
ce C
om
po
nen
ts
(97
40 to
974
0)30
2,22
4.12
1,84
7,50
4.12
1,54
5,28
0.00
511.
30%
0.00
302,
224.
121,
545,
280.
0083
.64%
(97
90 to
979
0)9,
824.
8415
2,63
0.84
142,
806.
0014
53.5
2%0.
009,
824.
8414
2,80
6.00
93.5
6%
To
tal E
nd
ing
Fu
nd
Bal
ance
Co
mp
on
ents
312,
048.
962,
000,
134.
961,
688,
086.
000.
0031
2,04
8.96
1,68
8,08
6.00
311
HU
MB
OL
DT
CO
UN
TY
OF
FIC
E O
F E
DU
CA
TIO
N17
- F
ort
un
a U
nio
n H
igh
Bu
dg
et F
inan
cial
Rep
ort
- (
Fro
m:
3/1/
2021
To
: 3/
31/2
021)
Bu
dg
et F
inan
cial
Rep
ort
Pri
or
Mo
nth
Pag
e 1
of 5
Crit
eria
: Rep
ort S
umm
ary
Opt
ions
= F
und
Sum
mar
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udge
t Com
paris
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Ado
pted
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Yes
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d =
!01
Run
: 4/8
/202
1 3:
30 P
M C
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ight
© 1
998
The
Cal
iforn
ia E
duca
tiona
l Com
pute
r C
onso
rtiu
m J
oint
Pow
ers
Aut
horit
y. A
ll R
ight
s R
eser
ved.
Maj
or R
ange
Des
crip
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Ado
pted
Bud
get
Rev
ised
Bud
get
Yea
r T
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ate
Rev
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Cur
rent
Act
ivity
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r T
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ate
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ivity
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aini
ngB
alan
ce%
Fu
nd
13
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RIA
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ND
Fu
nd
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mm
ary
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eral
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enue
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829
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140,
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0078
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62,3
40.0
744
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Oth
er S
tate
Rev
enue
(83
00 to
859
9)12
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10,2
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0(2
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4,28
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5,96
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Oth
er L
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Rev
enue
(86
00 to
879
9)63
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31,0
49.0
0(3
2,83
5.00
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1.40
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006,
804.
0624
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78.0
9%
Inte
rfun
d T
rans
fers
In (
8900
to 8
929)
155,
897.
0015
5,13
8.00
(759
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0010
5,83
6.00
49,3
02.0
031
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To
tal R
even
ue
379,
531.
0033
7,14
1.00
(42,
390.
00)
0.00
195,
287.
6414
1,85
3.36
Exp
end
itu
re
Cla
ssifi
ed S
alar
y (2
000
to 2
999)
99,0
12.0
098
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00)
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406.
1970
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28,0
79.9
228
.37%
Em
ploy
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enef
it (3
000
to 3
999)
94,7
47.0
097
,139
.00
2,39
2.00
2.52
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436.
5572
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.14
24,8
99.8
625
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Boo
ks a
nd S
uppl
ies
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0 to
499
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1,21
4.00
134,
843.
00(4
6,37
1.00
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5.59
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363.
6175
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59,4
36.9
744
.08%
Ser
vice
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d O
pera
ting
Exp
endi
ture
s (5
000
to 5
999)
4,55
8.00
6,19
8.00
1,64
0.00
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3,29
3.50
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46.8
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To
tal E
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dit
ure
379,
531.
0033
7,14
1.00
(42,
390.
00)
18,2
53.0
822
1,81
9.75
115,
321.
25
- In
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ec)
in F
und
Bal
ance
0.00
0.00
0.00
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8,25
3.08
)(2
6,53
2.11
)26
,532
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-
Beg
inn
ing
Fu
nd
Bal
ance
Co
mp
on
ents
BE
GIN
NIN
G B
ALA
NC
E-A
DP
TD
BD
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14,4
82.9
414
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0.00
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0.00
%
To
tal B
egin
nin
g F
un
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En
din
g F
un
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alan
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40 to
974
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17,0
65.6
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17,0
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979
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3)0.
000.
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0.00
(2,5
82.7
3)0.
000.
00%
To
tal E
nd
ing
Fu
nd
Bal
ance
Co
mp
on
ents
14,4
82.9
414
,482
.94
0.00
0.00
14,4
82.9
40.
00
312
HU
MB
OL
DT
CO
UN
TY
OF
FIC
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F E
DU
CA
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ort
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igh
Bu
dg
et F
inan
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- (
Fro
m:
3/1/
2021
To
: 3/
31/2
021)
Bu
dg
et F
inan
cial
Rep
ort
Pri
or
Mo
nth
Pag
e 2
of 5
Crit
eria
: Rep
ort S
umm
ary
Opt
ions
= F
und
Sum
mar
y; B
udge
t Com
paris
on =
Ado
pted
; Obj
ect G
roup
by
= M
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ge ;
Incl
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ge D
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l = N
o; S
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ariz
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Fun
d; P
age
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umm
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e =
Yes
; Fun
d =
!01
Run
: 4/8
/202
1 3:
30 P
M C
opyr
ight
© 1
998
The
Cal
iforn
ia E
duca
tiona
l Com
pute
r C
onso
rtiu
m J
oint
Pow
ers
Aut
horit
y. A
ll R
ight
s R
eser
ved.
Maj
or R
ange
Des
crip
tion
Ado
pted
Bud
get
Rev
ised
Bud
get
Yea
r T
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ate
Rev
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Cur
rent
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r T
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ivity
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aini
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Fu
nd
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RE
SE
RV
E F
UN
D
Fu
nd
Su
mm
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Rev
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e
Oth
er L
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Rev
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00 to
879
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684.
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Inte
rfun
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rans
fers
In (
8900
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929)
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662,
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664,
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2,89
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Exp
end
itu
re
Inte
rfun
d T
rans
fers
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(76
00 to
762
9)90
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.00
0.00
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194.
00)
-100
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0.00
0.00
0.00
-
To
tal E
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dit
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und
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ance
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194.
00)
664,
892.
0075
3,08
6.00
-853
.90%
0.00
(2,6
84.2
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7,57
6.27
100.
40%
Beg
inn
ing
Fu
nd
Bal
ance
Co
mp
on
ents
BE
GIN
NIN
G B
ALA
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E-A
DP
TD
BD
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702,
831.
8970
2,83
1.89
0.00
0.00
%0.
0070
2,83
1.89
0.00
0.00
%
To
tal B
egin
nin
g F
un
d B
alan
ce C
om
po
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ts70
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702,
831.
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000.
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317
April 2021 Student of the Month: Imagine MoralesImagine is the son of Frank and Krista Morales. In his free time,Imagine likes to play Dungeons and Dragons and watch cartoons.After high school, Imagine plans on attending a UC, but he hasalso applied to both Cornell and Harvard Universities. Imagineplans to major in Biology, and wants to do something that involvesresearch and figuring out new things. Imagine says, “AR has beena very positive experience. I have gotten a lot of freedom both inand out of class, and have met many friends who I would like tostay close with long after graduation.” Imagine will graduate highschool with a total of 44 college units earned.
Math Assessment for 2021-2022 Applicants:We are continuing to test our 72 applicants to ensure Algebra 1 readiness as a part of the ARapplication process. Based on our initial data, it seems there is a slight overall decrease in testscores. This means more students are not passing on their first attempt and there is anincrease of students who are passing with a borderline score. We have adjusted our entryscores slightly to accommodate COVID related learning loss and we are also offeringorganized peer tutoring to students who did not pass on their first attempt but plan to retest.This information supports the need to increase our Math Lab sections from one to two in theupcoming school year and for AR to continue to offer after school math tutoring.
NAACP Book Donation to AR:AR would like to express appreciation to the Eureka NAACP for selecting our school and theFortuna High District to receive a donation of books. Each year the NAACP holds an annualbook drive and donates books to local k-12 schools that focus on Black, African American andAfrican authors, illustrators and stories. We were informed that we will receive a secondshipment of books in late April that will be purchased by the NAACP from local bookstores.
Biology Students Hatch Chicks During Genetics Unit:For the second year in a row, students donated fertile chicken eggs to Mrs. Holtski’s Biologyclass. This year’s class successfully hatched 7 chicks during a unit on cell specialization,development, and genetics. Students voted to name the chicks, winning names includeChickquille O’neil, Hen Solo and Oprah Henfy.
15.1
318
AR Student on Exchange in Italy Organizes Conference Call with English Students BackHome:AR student Trinity Vogel who is studying abroad in Italy put together a merged Italian and USstudents lesson. We all met during our regularly scheduled English 3/4 class on Zoom. Weoutnumbered the Italians 32 to 10, but it was an interesting and great learning experience. Webroke out into smaller groups and each set of students had questions prepared or they couldjust ask whatever came to mind. We then had a larger group discussion about education andpopular culture. One of the most intriguing discussions was around multiple choice tests. TheItalian students were horrified to learn multiple choice tests are considered a form ofassessment that is a valid measurement of learning. We also learned about true Italian food,how to order a pizza in Italy, and that most teenagers are very similar no matter what countrythey live in! We were joined but a profesora in Italy, Hodges, Sami and Brewer and along withall the students were given surveys to share feedback with Trinity. Everyone enjoyed it somuch we will most likely be doing a bi monthly meeting to continue.
Upcoming Important Dates:
319
4/17 AR Applicant Interview Day4/21 FUHS District Board Meeting5/5 AR School Site Council Meeting5/8-5/14: CR Final Exams5/12: FUHS District Board Meeting5/14: CR Spring Semester Ends5/25-26: AR Final Exams5/27: End of the Year Virtual Assembly
Class of 2021 Graduation Ceremony (Time & Location TBD)
320
April 21, 2021East High SchoolBoard Report
Current Enrollment:10th Grade - 1111th Grade - 3912th Grade - 45Total Students - 95*60 of these students are utilizing Distance Learning, 21 in person, and 14 are hybrid.
- We had the Blood Mobile on campus last month. We had 18 students and staff donateor attempt to donate.
- Seniors are filling out scholarship applications, ordering caps and gowns and gettingexcited for graduation.
- Staff has begun the Trauma Informed Schools training.
- A School Site Council meeting was held the week of the 5th.
- A couple of staff members attended the CPI refresher training.
- Planned Parenthood conducted a two week Sex-Ed zoom course which was verysuccessful.
15.2
321
