Fiscal Year - The fiscal year that this reporting represents:
For the 2024-2025 reporting year fy must be = 35

Cycle - The reporting cycle for which the data is submitted:

LEA, District - Local Education Agency, the unique seven-digit number assigned by the ADE to identify individual county, district, schools, cooperatives, and vocational institutions. The first two digits represent the county, the second two digits represent the district, and the last three digits represent the individual school, for example:

Standardized reasons for maintaining an Alternative Education (ALE) Fund Balance - ALE balance needed for expenditures due prior to October funds distribution.

Standardized reasons for maintaining an Alternative Education (ALE) Fund Balance - Received more funds than budgeted.

Standardized reasons for maintaining an Alternative Education (ALE) Fund Balance - Employee resignations reduced budgeted expenditures.

Standardized reasons for maintaining an Alternative Education (ALE) Fund Balance - Utilized other revenue sources for eligible categorical expenditures.

Standardized reasons for maintaining an Alternative Education (ALE) Fund Balance:  Balance will be budgeted in the next fiscal year.

Standardized reasons for maintaining an Alternative Education (ALE) Fund Balance - Funds received too late in the fiscal year to fully expend.

Standardized reasons for maintaining an Alternative Education (ALE) Fund Balance - New program to be implemented in the next fiscal year.

Standardized reasons for maintaining an Alternative Education (ALE) Fund Balance - ALE program at Coop.

Standardized reasons for maintaining an Alternative Education (ALE) Fund Balance - ALE program with other districts.

Standardized reasons for maintaining an Alternative Education (ALE) Fund Balance - No ALE program in the next school year.

Standardized reasons for maintaining an Alternative Education (ALE) Fund Balance - Will transfer to another categorical fund next year where it can be spent in accordance with ACSIP.

Standardized reasons for maintaining an Alternative Education (ALE) Fund Balance - To cover salary and benefit increases during the first or second year of the biennium when categorical funds per student did not increase

Standardized reasons for maintaining an Alternative Education (ALE) Fund Balance - None of the above

Standardized reasons for maintaining an ELL Fund Balance - ELL balance needed for expenditures due prior to January funds distribution.

Standardized reasons for maintaining an ELL Fund Balance - Received more funds than budgeted.

Standardized reasons for maintaining an ELL Fund Balance - Employee resignations reduced budgeted expenditures

Standardized reasons for maintaining an ELL Fund Balance - Utilized other revenue sources for eligible categorical expenditures

Standardized reasons for maintaining an ELL Fund Balance - Balance will be budgeted in the next fiscal year.

Standardized reasons for maintaining an ELL Fund Balance - Funds received too late in the fiscal year to fully expend

Standardized reasons for maintaining an ELL Fund Balance - New program to be implemented in the next fiscal year.

Standardized reasons for maintaining an ELL Fund Balance - Failed to find qualified staff.

Standardized reasons for maintaining an ELL Fund Balance - Federal funds were used in place of state funds.

Standardized reasons for maintaining an ELL Fund Balance - Coop program for multiple districts.

Standardized reasons for maintaining an ELL Fund Balance - No ELL program in the school year.

Standardized reasons for maintaining an ELL Fund Balance - Will transfer to another categorical fund next year where it can be spent in accordance with ACSIP.

Standardized reasons for maintaining an ELL Fund Balance - To cover salary and benefit increases during the first or second year of the biennium when categorical funds per student did not increase

Standardized reasons for maintaining an ELL Fund Balance - None of the above.

Standardized reasons for maintaining an ESA Fund Balance - ESA balance needed for expenditures due prior to August funds distribution

Standardized reasons for maintaining an ESA Fund Balance - Received more funds than budgeted.

Standardized reasons for maintaining an ESA Fund Balance - Employee resignations reduced budgeted expenditures.

Standardized reasons for maintaining an ESA Fund Balance - ESA balance needed for expenditures due prior to August funds distribution.

Standardized reasons for maintaining an ESA Fund Balance - Balance will be budgeted in the next fiscal year.

Standardized reasons for maintaining an ESA Fund Balance - Funds received too late in the fiscal year to fully expend

Standardized reasons for maintaining an ESA Fund Balance - New program to be implemented in the next fiscal year.

Standardized reasons for maintaining an ESA Fund Balance - Failed to find qualified staff.

Standardized reasons for maintaining an ESA Fund Balance - Due to a decline in F&R percentage, balance to be used to transition program.

Standardized reasons for maintaining an ESA Fund Balance - Due to fewer students, expended less funds than budgeted.

Standardized reasons for maintaining an ESA Fund Balance - Will transfer to another categorical fund next year where it can be spent in accordance with ACSIP.

Standardized reasons for maintaining an ESA Fund Balance - To cover salary and benefit increases during the first or second year of the biennium when categorical funds per student did not increase.

Standardized reasons for maintaining an ESA Fund Balance - Fully utilize ARRA funds for expenses which might have been covered by ESA since there is a spending deadline for these funds while conserving state and local funds while using the ARRA fund first.

Standardized reasons for maintaining an ESA Fund Balance - None of the above.

Standardized reasons for maintaining a Professional Development Fund Balance - PD balance needed for expenditures due prior to August funds distribution.

Standardized reasons for maintaining a Professional Development Fund Balance - Received more funds than budgeted.

Standardized reasons for maintaining a Professional Development Fund Balance - Employee resignations reduced budgeted expenditures

Standardized reasons for maintaining a Professional Development Fund Balance - Utilized other revenue sources for eligible categorical expenditures.

Standardized reasons for maintaining a Professional Development Fund Balance - Balance will be budgeted in the next fiscal year.

Standardized reasons for maintaining a Professional Development Fund Balance - Funds received too late in the next fiscal year to fully expend.

Standardized reasons for maintaining a Professional Development Fund Balance - New program to be implemented in the next fiscal year.

Standardized reasons for maintaining a Professional Development Fund Balance - Balance used for summer programs.

Standardized reasons for maintaining a Professional Development Fund Balance - Will transfer funds to Alternative Education (ALE).

Standardized reasons for maintaining a Professional Development Fund Balance - Will transfer funds to ELL

Standardized reasons for maintaining a Professional Development Fund Balance - Will transfer funds to ESA.

Standardized reasons for maintaining a Professional Development Fund Balance - To cover salary and benefit increases during the first or second year of the biennium when categorical funds per student did not increase.

Standardized reasons for maintaining a Professional Development Fund Balance - None of the above.

Standardized reasons for maintaining a Legal Balance Fund Balance - Balance needed for expenditures due prior to August 31 funds distribution.

Standardized reasons for maintaining a Legal Balance Fund Balance - Received more funds than budgeted.

Standardized reasons for maintaining a Legal Balance Fund Balance - Funds received too late in fiscal year to fully expend.

Standardized reasons for maintaining a Legal Balance Fund - New program to be implemented in the next fiscal year.

Standardized reasons for maintaining a Legal Balance Fund - Failed to find qualified staff that were budgeted

Standardized reasons for maintaining a Legal Balance Fund - Federal funds were used in place of state funds that were budgeted.

Standardized reasons for maintaining a Legal Balance Fund - Due to fewer students, expended less funds than budgeted.

Standardized reasons for maintaining a Legal Balance Fund - Balance used for summer programs.

Standardized reasons for maintaining a Legal Balance Fund - It is prudent to carry over a balance for emergencies.

Standardized reasons for maintaining a Legal Balance Fund - Carry over for capital expenditures.

Standardized reasons for maintaining a Legal Balance Fund - Carry over for technology purchases

Standardized reasons for maintaining a Legal Balance Fund - No Comment.

Standardized reasons for maintaining a Legal Balance Fund - Balance is required to pay encumbrances from a prior year.

Standardized reasons for maintaining a Legal Balance Fund - A portion of the balance was used to purchase inventory that has not yet been placed into service and is reflected on the balance sheet.

Standardized reasons for maintaining a Legal Balance Fund - A portion of the balance includes accounts receivable that has not been collected. The balance should be maintained because of the risk of not collecting the full amount. The timing of collections is another consideration with regard to this item.

Standardized reasons for maintaining a Legal Balance Fund - The balance includes various debt service sinking funds obligated to pay debt principal and interest in a future year. Included in these are regular bond issue payments as well as QZAB escrow amounts.

Standardized reasons for maintaining a Legal Balance Fund - To ensure continuity of services in future years when funding sources decline, a reasonable balance is required.