Las Lomitas Elementary School District — Adopted 2026–2027 Budget

School District Certification — Page 1

Las Lomitas Elementary
San Mateo County
Budget, July 1
FINANCIAL REPORTS
2026-27 Budget
School District Certification
41 68957 0000000
Form CB
H8BNZ4SEY3(2026-27)
ANNUAL BUDGET REPORT:
July 1, 2026 Budget Adoption
Select applicable boxes:
X
This budget was developed using the state-adopted Criteria and Standards. It includes the expenditures necessary to implement the Local Control and Accountability Plan (LCAP) or annual update to the LCAP that will be effective for the budget year. The budget was filed and adopted subsequent to a public hearing by the governing board of the school district pursuant to Education Code sections 33129, 42127, 52060, 52061, and 52062.
X
If the budget includes a combined assigned and unassigned ending fund balance above the minimum recommended reserve for economic uncertainties, at its public hearing, the school district complied with the requirements of subparagraphs (B) and (C) of paragraph (2) of subdivision (a) of Education Code Section 42127.
Budget available for inspection at:
Place: 1011 Altschul Avenue, Menlo Park
Date: June 1, 2026
Adoption Date: June 10, 2026
Signed:
Clerk/Secretary of the Governing Board
(Original signature required)
Public Hearing:
Place: La Entrada Middle School
Date: June 4, 2026
Time: 6:30 PM
Printed Name: Gautam Nadella
Title: Board Trustee
Contact person for additional information on the budget reports:
Name: Mei Chan
Title: Chief Business Officer
Telephone: 650-854-6311
E-mail: mchan@llesd.org
Criteria and Standards Review Summary
The following summary is automatically completed based on data provided in the Criteria and Standards Review (Form 01CS). Criteria and standards that are "Not Met," and supplemental information and additional fiscal indicators that are "Yes," may indicate areas of potential concern for fiscal solvency purposes and should be carefully reviewed.
CRITERIA AND STANDARDS Met Not Met
1 Average Daily Attendance Projected (funded) ADA has not been overestimated by more than the standard for the prior fiscal year, or two or more of the previous three fiscal years. X
2 Enrollment Enrollment has not been overestimated by more than the standard for the prior fiscal year, or two or more of the previous three fiscal years. X
3 ADA to Enrollment Projected second period (P-2) ADA to enrollment ratio is consistent with historical ratios for the budget and two subsequent fiscal years. X
4 Local Control Funding Formula (LCFF) Revenue Projected change in LCFF revenue is within the standard for the budget and two subsequent fiscal years. X
5 Salaries and Benefits Projected ratios of total unrestricted salaries and benefits to total unrestricted general fund expenditures are consistent with historical ratios for the budget and two subsequent fiscal years. X
6a Other Revenues Projected operating revenues (e.g., federal, other state, and other local) are within the standard for the budget and two subsequent fiscal years. X
6b Other Expenditures Projected operating expenditures (e.g., books and supplies, and services and other operating) are within the standard for the budget and two subsequent fiscal years. X
7 Ongoing and Major Maintenance Account If applicable, required contribution to the ongoing and major maintenance account (i.e., restricted maintenance account) is included in the budget. X
8 Deficit Spending Unrestricted deficit spending, if any, has not exceeded the standard for two or more of the last three fiscal years. X
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: CB_District, Version 6
Page 1
Printed: 5/27/2026 11:28 AM

School District Certification — Page 2

Las Lomitas Elementary
San Mateo County
Budget, July 1
FINANCIAL REPORTS
2026-27 Budget
School District Certification
41 68957 0000000
Form CB
H8BNZ4SEY3(2026-27)

Scroll horizontally to view all table columns, including the No and Yes response columns.

9a Fund Balance Unrestricted general fund beginning balance has not been overestimated by more than the standard for two or more of the last three fiscal years. X
9b Cash Balance Projected general fund cash balance will be positive at the end of the current fiscal year. X
10 Reserves Projected available reserves (e.g., reserve for economic uncertainties, unassigned/unappropriated amounts) meet minimum requirements for the budget and two subsequent fiscal years. X
SUPPLEMENTAL INFORMATION No Yes
S1 Contingent Liabilities Are there known or contingent liabilities (e.g., financial or program audits, litigation, state compliance reviews) that may impact the budget? X
S2 Using One-time Revenues to Fund Ongoing Expenditures Are there ongoing general fund expenditures in excess of one percent of the total general fund expenditures that are funded with one-time resources? X
S3 Using Ongoing Revenues to Fund One-time Expenditures Are there large non-recurring general fund expenditures that are funded with ongoing general fund revenues? X
S4 Contingent Revenues Are any projected revenues for the budget or two subsequent fiscal years contingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest reserves)? X
S5 Contributions Have contributions from unrestricted to restricted resources, or transfers to or from the general fund to cover operating deficits, changed by more than the standard for the budget or two subsequent fiscal years? X
SUPPLEMENTAL INFORMATION (continued) No Yes
S6 Long-term Commitments Does the district have long-term (multiyear) commitments or debt agreements? X
• If yes, have annual payments for the budget or two subsequent fiscal years increased over prior year's (2025-26) annual payment? n/a
S7a Postemployment Benefits Other than Pensions Does the district provide postemployment benefits other than pensions (OPEB)? X
• If yes, are they lifetime benefits? X
• If yes, do benefits continue beyond age 65? X
• If yes, are benefits funded by pay-as-you-go? X
S7b Other Self-insurance Benefits Does the district provide other self-insurance benefits (e.g., workers' compensation, employee health and welfare, or property and liability)? X
S8 Status of Labor Agreements Are salary and benefit negotiations still open for:
• Certificated? (Section S8A, Line 1) X
• Classified? (Section S8B, Line 1) X
• Management/supervisor/confidential? (Section S8C, Line 1) X
S9 Local Control and Accountability Plan (LCAP) • Did or will the school district's governing board adopt an LCAP or an update to the LCAP effective for the budget year? X
• Adoption date of the LCAP or an update to the LCAP: 06/10/2026
S10 LCAP Expenditures Does the school district's budget include the expenditures necessary to implement the LCAP or annual update to the LCAP as described in the Local Control and Accountability Plan and Annual Update Template? X
ADDITIONAL FISCAL INDICATORS No Yes
A1 Negative Cash Flow Do cash flow projections show that the district will end the budget year with a negative cash balance in the general fund? X
A2 Independent Position Control Is personnel position control independent from the payroll system? X
A3 Declining Enrollment Is enrollment decreasing in both the prior fiscal year and budget year? X
A4 New Charter Schools Impacting District Enrollment Are any new charter schools operating in district boundaries that are impacting the district's enrollment, either in the prior fiscal year or budget year? X
A5 Salary Increases Exceed COLA Has the district entered into a bargaining agreement where any of the budget or subsequent fiscal years of the agreement would result in salary increases that are expected to exceed the projected state funded cost-of-living adjustment? X
ADDITIONAL FISCAL INDICATORS (continued) No Yes
A6 Uncapped Health Benefits Does the district provide uncapped (100% employer paid) health benefits for current or retired employees? X
A7 Independent Financial System Is the district’s financial system independent from the county office system? X
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: CB_District, Version 6
Page 2
Printed: 5/27/2026 11:28 AM

School District Certification — Page 3

Las Lomitas Elementary
San Mateo County
Budget, July 1
FINANCIAL REPORTS
2026-27 Budget
School District Certification
41 68957 0000000
Form CB
H8BNZ4SEY3(2026-27)
A8 Fiscal Distress Reports Does the district have any reports that indicate fiscal distress? If yes, provide copies to the COE, pursuant to EC 42127.6(a). X
A9 Change of CBO or Superintendent Have there been personnel changes in the superintendent or chief business official (CBO) positions within the last 12 months? X
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: CB_District, Version 6
Page 3
Printed: 5/27/2026 11:28 AM

General Fund Expenditures by Object — Page 1

Las Lomitas Elementary San Mateo County
Budget, July 1 General Fund Unrestricted and Restricted Expenditures by Object
41 68957 0000000 Form 01 H8BNZ4SEY3(2026-27)
Scroll table horizontally to view full data →
Description Resource Codes Object Codes 2025-26 Estimated Actuals 2026-27 Budget % Diff
Column
C & F
Unrestricted Restricted Total Fund
col. A + B		 Unrestricted Restricted Total Fund
col. D + E
(A) (B) (C) (D) (E) (F)
A. REVENUES
1) LCFF Sources 8010-8099 30,809,304.00 950,812.00 31,760,116.00 32,237,159.00 950,812.00 33,187,971.00 4.5%
2) Federal Revenue 8100-8299 0.00 322,686.00 322,686.00 0.00 322,686.00 322,686.00 0.0%
3) Other State Revenue 8300-8599 920,103.00 2,237,062.00 3,157,165.00 893,000.00 2,153,473.00 3,046,473.00 -3.5%
4) Other Local Revenue 8600-8799 5,103,143.00 436,637.00 5,539,780.00 5,689,180.00 230,283.00 5,919,463.00 6.9%
5) TOTAL, REVENUES 36,832,550.00 3,947,197.00 40,779,747.00 38,819,339.00 3,657,254.00 42,476,593.00 4.2%
B. EXPENDITURES
1) Certificated Salaries 1000-1999 13,823,155.00 2,956,095.00 16,779,250.00 14,540,559.00 2,885,760.00 17,426,319.00 3.9%
2) Classified Salaries 2000-2999 4,741,491.00 2,205,792.00 6,947,283.00 4,782,365.00 2,199,169.00 6,981,534.00 0.5%
3) Employee Benefits 3000-3999 7,045,000.00 3,751,477.00 10,796,477.00 7,329,292.00 3,879,401.00 11,208,693.00 3.8%
4) Books and Supplies 4000-4999 973,111.00 617,958.00 1,591,069.00 977,979.00 119,532.00 1,097,511.00 -31.0%
5) Services and Other Operating Expenditures 5000-5999 2,987,841.00 2,679,024.00 5,666,865.00 2,980,710.00 2,353,867.00 5,334,577.00 -5.9%
6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
7) Other Outgo (excluding Transfers of Indirect Costs) 7100-7299
7400-7499		 0.00 350,000.00 350,000.00 0.00 350,000.00 350,000.00 0.0%
8) Other Outgo - Transfers of Indirect Costs 7300-7399 (350.00) 350.00 0.00 (350.00) 350.00 0.00 0.0%
9) TOTAL, EXPENDITURES 29,570,248.00 12,560,696.00 42,130,944.00 30,610,555.00 11,788,079.00 42,398,634.00 0.6%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 7,262,302.00 (8,613,499.00) (1,351,197.00) 8,208,784.00 (8,130,825.00) 77,959.00 -105.8%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In 8900-8929 0.00 0.00 0.00 4,683,574.00 0.00 4,683,574.00 New
b) Transfers Out 7600-7629 69,334.00 0.00 69,334.00 36,836.00 0.00 36,836.00 -46.9%
2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
3) Contributions 8980-8999 (7,895,403.00) 7,895,403.00 0.00 (8,235,148.00) 8,235,148.00 0.00 0.0%
4) TOTAL, OTHER FINANCING SOURCES/USES (7,964,737.00) 7,895,403.00 (69,334.00) (3,588,410.00) 8,235,148.00 4,646,738.00 -6,802.0%
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (702,435.00) (718,096.00) (1,420,531.00) 4,620,374.00 104,323.00 4,724,697.00 -432.6%
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 10,760,986.00 3,655,997.00 14,416,983.00 10,058,551.00 2,937,901.00 12,996,452.00 -9.9%
b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-A, Version 11
Page 1
Printed: 5/27/2026 11:28 AM

General Fund Expenditures by Object — Page 2

Las Lomitas Elementary
San Mateo County
Budget, July 1
General Fund
Unrestricted and Restricted
Expenditures by Object
41 68957 0000000
Form 01
H8BNZ4SEY3(2026-27)
Description Resource Codes Object Codes 2025-26 Estimated Actuals 2026-27 Budget % Diff
Column
C & F
Unrestricted Restricted Total Fund
col. A + B		 Unrestricted Restricted Total Fund
col. D + E
(A) (B) (C) (D) (E) (F)
c) As of July 1 - Audited (F1a + F1b) 10,760,986.00 3,655,997.00 14,416,983.00 10,058,551.00 2,937,901.00 12,996,452.00 -9.9%
d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
e) Adjusted Beginning Balance (F1c + F1d) 10,760,986.00 3,655,997.00 14,416,983.00 10,058,551.00 2,937,901.00 12,996,452.00 -9.9%
2) Ending Balance, June 30 (E + F1e) 10,058,551.00 2,937,901.00 12,996,452.00 14,678,925.00 3,042,224.00 17,721,149.00 36.4%
Components of Ending Fund Balance
a) Nonspendable
Revolving Cash 9711 1,000.00 0.00 1,000.00 1,000.00 0.00 1,000.00 0.0%
Stores 9712 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Prepaid Items 9713 0.00 7,209.59 7,209.59 0.00 0.00 0.00 -100.0%
All Others 9719 4,284,837.00 0.00 4,284,837.00 4,284,837.00 0.00 4,284,837.00 0.0%
b) Restricted 9740 0.00 2,930,691.41 2,930,691.41 0.00 3,042,224.00 3,042,224.00 3.8%
c) Committed
Stabilization Arrangements 9750 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Other Commitments 9760 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
d) Assigned
Other Assignments 9780 0.00 0.00 0.00 158,312.00 0.00 158,312.00 New
Genentech Settlement 2000-2005 0000 9780 0.00 158,312.00 158,312.00
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties 9789 1,263,928.00 0.00 1,263,928.00 8,479,727.00 0.00 8,479,727.00 570.9%
Unassigned/Unappropriated Amount 9790 4,508,786.00 0.00 4,508,786.00 1,755,049.00 0.00 1,755,049.00 -61.1%
G. ASSETS
1) Cash
a) in County Treasury 9110 16,847,129.10 (2,197,064.18) 14,650,064.92
1) Fair Value Adjustment to Cash in
    County Treasury		 9111 0.00 0.00 0.00
b) in Banks 9120 0.00 0.00 0.00
c) in Revolving Cash Account 9130 1,000.00 0.00 1,000.00
d) with Fiscal Agent/Trustee 9135 2.47 0.00 2.47
e) Collections Awaiting Deposit 9140 0.00 0.00 0.00
2) Investments 9150 0.00 0.00 0.00
3) Accounts Receivable 9200 (2,982.15) 190,926.17 187,944.02
4) Due from Grantor Government 9290 0.00 6,049.84 6,049.84
5) Due from Other Funds 9310 0.00 0.00 0.00
6) Stores 9320 0.00 0.00 0.00
7) Prepaid Expenditures 9330 0.00 7,209.59 7,209.59
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-A, Version 11
Page 2
Printed: 5/27/2026 11:28 AM

General Fund Expenditures by Object — Page 3

Las Lomitas Elementary
San Mateo County
Budget, July 1
General Fund
Unrestricted and Restricted
Expenditures by Object
41 68957 0000000
Form 01
H8BNZ4SEY3(2026-27)
Description Resource Codes Object
Codes		 2025-26 Estimated Actuals 2026-27 Budget % Diff
Column
C & F
Unrestricted
(A)		 Restricted
(B)		 Total Fund
col. A + B
(C)		 Unrestricted
(D)		 Restricted
(E)		 Total Fund
col. D + E
(F)
8) Other Current Assets 9340 0.00 0.00 0.00
9) Lease Receivable 9380 13,688,348.00 0.00 13,688,348.00
10) TOTAL, ASSETS 30,533,497.42 (1,992,878.58) 28,540,618.84
H. DEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources 9490 0.00 0.00 0.00
2) TOTAL, DEFERRED OUTFLOWS 0.00 0.00 0.00
I. LIABILITIES
1) Accounts Payable 9500 461,447.82 255,935.00 717,382.82
2) Due to Grantor Governments 9590 0.00 83,498.00 83,498.00
3) Due to Other Funds 9610 0.00 0.00 0.00
4) Current Loans 9640 0.00 0.00 0.00
5) Unearned Revenue 9650 160,718.30 0.00 160,718.30
6) TOTAL, LIABILITIES 622,166.12 339,433.00 961,599.12
J. DEFERRED INFLOWS OF RESOURCES
1) Deferred Inflows of Resources 9690 9,640,769.00 0.00 9,640,769.00
2) TOTAL, DEFERRED INFLOWS 9,640,769.00 0.00 9,640,769.00
K. FUND EQUITY
Ending Fund Balance, June 30
(G10 + H2) - (I6 + J2) 20,270,562.30 (2,332,311.58) 17,938,250.72
LCFF SOURCES
Principal Apportionment
State Aid - Current Year 8011 868,336.00 0.00 868,336.00 868,336.00 0.00 868,336.00 0.0%
Education Protection Account State Aid - Current Year 8012 234,254.00 0.00 234,254.00 234,254.00 0.00 234,254.00 0.0%
State Aid - Prior Years 8019 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Tax Relief Subventions
Homeowners' Exemptions 8021 68,747.00 0.00 68,747.00 68,747.00 0.00 68,747.00 0.0%
Timber Yield Tax 8022 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Other Subventions/In-Lieu Taxes 8029 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
County & District Taxes
Secured Roll Taxes 8041 28,526,098.00 0.00 28,526,098.00 29,952,403.00 0.00 29,952,403.00 5.0%
Unsecured Roll Taxes 8042 1,138,419.00 0.00 1,138,419.00 1,138,419.00 0.00 1,138,419.00 0.0%
Prior Years' Taxes 8043 (26,550.00) 0.00 (26,550.00) (25,000.00) 0.00 (25,000.00) -5.8%
Supplemental Taxes 8044 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Education Revenue Augmentation Fund (ERAF) 8045 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-A, Version 11
Page 3
Printed: 5/27/2026 11:28 AM

General Fund Expenditures by Object — Page 4

Las Lomitas Elementary
San Mateo County
Budget, July 1
General Fund
Unrestricted and Restricted
Expenditures by Object
41 68957 0000000
Form 01
H8BNZ4SEY3(2026-27)
Description Resource Codes Object
Codes		 2025-26 Estimated Actuals 2026-27 Budget % Diff
Column
C & F
Unrestricted
(A)		 Restricted
(B)		 Total Fund
col. A + B
(C)		 Unrestricted
(D)		 Restricted
(E)		 Total Fund
col. D + E
(F)
Community Redevelopment Funds (SB 617/699/1992) 8047 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Penalties and Interest from Delinquent Taxes 8048 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Miscellaneous Funds (EC 41604)
Royalties and Bonuses 8081 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Other In-Lieu Taxes 8082 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Less: Non-LCFF (50%) Adjustment 8089 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Subtotal, LCFF Sources 30,809,304.00 0.00 30,809,304.00 32,237,159.00 0.00 32,237,159.00 4.6%
LCFF Transfers
Unrestricted LCFF Transfers - Current Year 0000 8091 0.00 0.00 0.00 0.00 0.0%
All Other LCFF Transfers - Current Year All Other 8091 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Transfers to Charter Schools in Lieu of Property Taxes 8096 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Property Taxes Transfers 8097 0.00 950,812.00 950,812.00 0.00 950,812.00 950,812.00 0.0%
LCFF Transfers - Prior Years 8099 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
TOTAL, LCFF SOURCES 30,809,304.00 950,812.00 31,760,116.00 32,237,159.00 950,812.00 33,187,971.00 4.5%
FEDERAL REVENUE
Maintenance and Operations 8110 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Special Education Entitlement 8181 0.00 259,544.00 259,544.00 0.00 259,544.00 259,544.00 0.0%
Special Education Discretionary Grants 8182 0.00 22,019.00 22,019.00 0.00 22,019.00 22,019.00 0.0%
Child Nutrition Programs 8220 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Donated Food Commodities 8221 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Forest Reserve Funds 8260 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Flood Control Funds 8270 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Interagency Contracts Between LEAs 8285 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Pass-Through Revenues from Federal Sources 8287 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Title I, Part A, Basic 3010 8290 0.00 0.00 0.00 0.00 0.0%
Title I, Part D, Local Delinquent Programs 3025 8290 0.00 0.00 0.00 0.00 0.0%
Title II, Part A, Supporting Effective Instruction 4035 8290 13,236.00 13,236.00 13,236.00 13,236.00 0.0%
Title III, Immigrant Student Program 4201 8290 0.00 0.00 0.00 0.00 0.0%
Title III, English Learner Program 4203 8290 17,887.00 17,887.00 17,887.00 17,887.00 0.0%
Public Charter Schools Grant Program (PCSGP) 4610 8290 0.00 0.00 0.00 0.00 0.0%
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-A, Version 11
Page 4
Printed: 5/27/2026 11:28 AM

General Fund Expenditures by Object — Page 5

Las Lomitas Elementary
San Mateo County
Budget, July 1
General Fund
Unrestricted and Restricted
Expenditures by Object
41 68957 0000000
Form 01
H8BNZ4SEY3(2026-27)
Description Resource Codes Object Codes 2025-26 Estimated Actuals 2026-27 Budget % Diff
Column
C & F
Unrestricted
(A)		 Restricted
(B)		 Total Fund
col. A + B
(C)		 Unrestricted
(D)		 Restricted
(E)		 Total Fund
col. D + E
(F)
Other Every Student Succeeds Act 3040, 3060, 3061, 3110, 3150, 3155, 3182, 4037, 4123, 4124, 4126, 4127, 5630 8290 10,000.00 10,000.00 10,000.00 10,000.00 0.0%
Career and Technical Education 3500-3599 8290 0.00 0.00 0.00 0.00 0.0%
All Other Federal Revenue All Other 8290 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
TOTAL, FEDERAL REVENUE 0.00 322,686.00 322,686.00 0.00 322,686.00 322,686.00 0.0%
OTHER STATE REVENUE
Other State Apportionments
Special Education Master Plan
Current Year 6500 8311 0.00 0.00 0.00 0.00 0.0%
Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.0%
All Other State Apportionments - Current Year All Other 8311 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
All Other State Apportionments - Prior Years All Other 8319 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Child Nutrition Programs 8520 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Mandated Costs Reimbursements 8550 42,819.00 0.00 42,819.00 43,000.00 0.00 43,000.00 0.4%
Lottery - Unrestricted and Instructional Materials 8560 200,000.00 83,000.00 283,000.00 200,000.00 80,000.00 280,000.00 -1.1%
Tax Relief Subventions
Restricted Levies - Other
Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Other Subventions/In-Lieu Taxes 8576 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Pass-Through Revenues from State Sources 8587 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Expanded Learning Opportunities Program (ELO-P) 2600 8590 (208,742.00) (208,742.00) 0.00 0.00 -100.0%
After School Education and Safety (ASES) 6010 8590 0.00 0.00 0.00 0.00 0.0%
Charter School Facility Grant 6030 8590 0.00 0.00 0.00 0.00 0.0%
Drug/Alcohol/Tobacco Funds 6650, 6690, 6695 8590 0.00 0.00 0.00 0.00 0.0%
California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.00 0.00 0.0%
Career Technical Education Incentive Grant Program 6387 8590 0.00 0.00 0.00 0.00 0.0%
Arts and Music in Schools (Prop 28) 6770 8590 146,858.00 146,858.00 146,858.00 146,858.00 0.0%
American Indian Early Childhood Education 7210 8590 0.00 0.00 0.00 0.00 0.0%
Specialized Secondary 7370 8590 0.00 0.00 0.00 0.00 0.0%
All Other State Revenue All Other 8590 677,284.00 2,215,946.00 2,893,230.00 650,000.00 1,926,615.00 2,576,615.00 -10.9%
TOTAL, OTHER STATE REVENUE 920,103.00 2,237,062.00 3,157,165.00 893,000.00 2,153,473.00 3,046,473.00 -3.5%
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-A, Version 11
Page 5
Printed: 5/27/2026 11:28 AM

General Fund Expenditures by Object — Page 6

Las Lomitas Elementary
San Mateo County
Budget, July 1
General Fund
Unrestricted and Restricted
Expenditures by Object
41 68957 0000000
Form 01
H8BNZ4SEY3(2026-27)
Description Resource Codes Object
Codes		 2025-26 Estimated Actuals 2026-27 Budget % Diff
Column
C & F
Unrestricted Restricted Total Fund
col. A + B		 Unrestricted Restricted Total Fund
col. D + E
(A) (B) (C) (D) (E) (F)
OTHER LOCAL REVENUE
Other Local Revenue
County and District Taxes
Other Restricted Levies
Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Prior Years' Taxes 8617 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Non-Ad Valorem Taxes
Parcel Taxes 8621 1,200,000.00 0.00 1,200,000.00 1,200,000.00 0.00 1,200,000.00 0.0%
Other 8622 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Community Redevelopment Funds Not Subject
  to LCFF Deduction		 8625 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Penalties and Interest from Delinquent Non-
  LCFF Taxes		 8629 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Sales
Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Sale of Publications 8632 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Food Service Sales 8634 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Leases and Rentals 8650 2,882,877.00 0.00 2,882,877.00 2,959,480.00 0.00 2,959,480.00 2.7%
Interest 8660 369,000.00 0.00 369,000.00 350,000.00 0.00 350,000.00 -5.1%
Net Increase (Decrease) in the Fair Value of
  Investments		 8662 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Fees and Contracts
Adult Education Fees 8671 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Non-Resident Students 8672 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Transportation Fees From Individuals 8675 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Interagency Services 8677 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Mitigation/Developer Fees 8681 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
All Other Fees and Contracts 8689 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Other Local Revenue
Plus: Miscellaneous Funds Non-LCFF (50
  Percent) Adjustment		 8691 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Pass-Through Revenue from Local Sources 8697 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
All Other Local Revenue 8699 651,266.00 436,637.00 1,087,903.00 1,179,700.00 230,283.00 1,409,983.00 29.6%
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-A, Version 11
Page 6
Printed: 5/27/2026 11:28 AM

General Fund Expenditures by Object — Page 7

Las Lomitas Elementary
San Mateo County
Budget, July 1
General Fund
Unrestricted and Restricted
Expenditures by Object
41 68957 0000000
Form 01
H8BNZ4SEY3(2026-27)
Description Resource Codes Object Codes 2025-26 Estimated Actuals 2026-27 Budget % Diff
Column
C & F
Unrestricted
(A)		 Restricted
(B)		 Total Fund
col. A + B
(C)		 Unrestricted
(D)		 Restricted
(E)		 Total Fund
col. D + E
(F)
Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
All Other Transfers In 8781-8783 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Transfers of Apportionments
Special Education SELPA Transfers
From Districts or Charter Schools 6500 8791 0.00 0.00 0.00 0.00 0.0%
From County Offices 6500 8792 0.00 0.00 0.00 0.00 0.0%
From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.0%
Other Transfers of Apportionments
From Districts or Charter Schools All Other 8791 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
From County Offices All Other 8792 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
From JPAs All Other 8793 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
TOTAL, OTHER LOCAL REVENUE 5,103,143.00 436,637.00 5,539,780.00 5,689,180.00 230,283.00 5,919,463.00 6.9%
TOTAL, REVENUES 36,832,550.00 3,947,197.00 40,779,747.00 38,819,339.00 3,657,254.00 42,476,593.00 4.2%
CERTIFICATED SALARIES
Certificated Teachers' Salaries 1100 11,707,505.00 1,997,832.00 13,705,337.00 12,253,980.00 2,007,404.00 14,261,384.00 4.1%
Certificated Pupil Support Salaries 1200 692,050.00 688,983.00 1,381,033.00 730,311.00 751,536.00 1,481,847.00 7.3%
Certificated Supervisors' and Administrators' Salaries 1300 1,423,600.00 269,280.00 1,692,880.00 1,556,268.00 126,820.00 1,683,088.00 -0.6%
Other Certificated Salaries 1900 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
TOTAL, CERTIFICATED SALARIES 13,823,155.00 2,956,095.00 16,779,250.00 14,540,559.00 2,885,760.00 17,426,319.00 3.9%
CLASSIFIED SALARIES
Classified Instructional Salaries 2100 562,869.00 1,453,751.00 2,016,620.00 472,557.00 1,470,297.00 1,942,854.00 -3.7%
Classified Support Salaries 2200 1,740,601.00 583,068.00 2,323,669.00 1,805,280.00 570,802.00 2,376,082.00 2.3%
Classified Supervisors' and Administrators' Salaries 2300 605,832.00 76,811.00 682,643.00 642,420.00 81,451.00 723,871.00 6.0%
Clerical, Technical and Office Salaries 2400 1,635,496.00 92,162.00 1,727,658.00 1,682,402.00 76,619.00 1,759,021.00 1.8%
Other Classified Salaries 2900 196,693.00 0.00 196,693.00 179,706.00 0.00 179,706.00 -8.6%
TOTAL, CLASSIFIED SALARIES 4,741,491.00 2,205,792.00 6,947,283.00 4,782,365.00 2,199,169.00 6,981,534.00 0.5%
EMPLOYEE BENEFITS
STRS 3101-3102 2,596,947.00 2,190,735.00 4,787,682.00 2,692,586.00 2,187,248.00 4,879,834.00 1.9%
PERS 3201-3202 1,246,377.00 587,837.00 1,834,214.00 1,267,368.00 621,440.00 1,888,808.00 3.0%
OASDI/Medicare/Alternative 3301-3302 578,447.00 229,301.00 807,748.00 637,551.00 258,274.00 895,825.00 10.9%
Health and Welfare Benefits 3401-3402 1,000,002.00 297,139.00 1,297,141.00 1,016,192.00 346,487.00 1,362,679.00 5.1%
Unemployment Insurance 3501-3502 9,881.00 2,552.00 12,433.00 9,741.00 2,688.00 12,429.00 0.0%
Workers' Compensation 3601-3602 261,912.00 78,504.00 340,416.00 247,814.00 67,177.00 314,991.00 -7.5%
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-A, Version 11
Page 7
Printed: 5/27/2026 11:28 AM