{"text_format":"2","workbook":"xlsx","n_sheets":2,"sheets":["Certification","MYP"],"not_rendered":{"charts":0,"images":0,"macros":0,"external_links":0,"defined_names":0,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"run_cost":"one","rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Certification","index":0,"n_rows":63,"n_cols":5,"rows_kept":63,"cut":false,"hidden":false,"merged":[[15,0,15,1],[12,0,12,1],[33,2,33,4],[48,2,48,4],[52,1,52,4],[47,2,47,4],[42,2,42,4],[34,2,34,4],[36,2,36,4],[39,2,39,4],[34,0,34,1],[45,2,45,4],[0,0,0,5],[8,0,8,1],[5,2,5,4],[31,0,31,1],[6,2,6,4],[30,2,30,4],[15,2,15,4],[18,2,18,4],[22,2,22,4],[26,2,26,4],[28,2,28,4],[31,2,31,4],[20,3,20,4],[20,0,20,1],[24,0,24,1],[24,2,24,4]]}
["DISCLOSURE OF NON-VOTER-APPROVED DEBT"]
["In accordance with Education Code Section 17150 and Assembly Bill 2197,  the following information must be provided to the County Superintendent of Schools and the County Auditor at least 30 days prior to the district's governing board approval of an issuance of non-voter approved debt.  This includes all new and refunded issuances."]
[null,"School District",null,"Date"]
[null,"Contact",null,"Phone"]
[]
[null,"Type of Issue"]
[null,null,"Indicate the type of debt instrument, ex: Certificates of Participation (COP), Direct Capital Lease, Land Bank."]
[]
["Tentative Date of     Board Approval",null,null,"Amount of Issue","$"]
[null,null,"The date the board will approve proceeding with the debt issuance.",null,"The total dollar amount the district is borrowing, including any amounts to refund existing debt issuances."]
[null,null,null,"Term of     Issue","years"]
[]
["Anticipated \nDate of Issue",null,null,"Interest     Rate %","oFixed        oVariable       oOther"]
[null,null,"The date the debt instrument is expected to be purchased by the investor(s).   ",null,"The projected rates of interest payable on the debt instrument for the term of the issue.  If variable, indicate what drives variability, expected rate ranges, and rate cap."]
[]
["Purpose of Issue"]
[]
[]
[null,null,"Describe the projects to be financed by this debt issuance, ex: building a multi-purpose room, district match to state school building project, refunding existing debt issuance for lower interest rate.  Provide the estimated cost for each project."]
[]
["Tentatively Pledged Source(s) of Funds for Debt Repayment"]
[]
[null,null,"Indicate the anticipated sources of funds the district is expecting to receive to repay this debt obligation, ex: state school building project apportionments, developer fees, redevelopment revenue, revenue limit apportionments.  If applicable, provide an analysis of projections for developer fees and/or calculations of anticipated student attendance growth for revenue limit pledges based on historical trends and adjusted for current conditions."]
[]
["Contingency Plan"]
[]
[null,null,"Indicate the district's contingency plan should the pledged sources of repayment do not materialize as projected."]
[]
[null,"Bond Counsel"]
[null,"Contact",null,"Phone"]
[null,null,"Indicate the company and individual contact person handling your debt financing."]
["Financial Advisor"]
[null,"Contact",null,"Phone"]
[null,null,"Indicate the company and individual contact person handling your debt financing."]
["Underwriter"]
[null,"Contact",null,"Phone"]
[null,null,"Indicate the company and individual contact person handling your debt financing."]
[]
[null,"             Attach copies of :","Preliminary statement"]
[null,null,"Provide selected pages of the Preliminary Statement for this debt issuance, including: (1) the front cover sheet with the amount and date of actual issuance, (2) listing that indicates the parties involved in the financing, (3) maturity schedule, (4) repayment schedule, (5) purpose of issue, (6) pledged sources of funds for debt repayment."]
[]
[null,null,"Estimated debt issuance costs"]
[null,null,"Include a detailed breakdown of the anticipated costs to be incurred with this financing.  Include the vendors, services to be provided and estimated costs."]
[]
[null,null,"Debt repayment schedule"]
[null,null,"Provide a copy of the semi-annual debt repayment schedule indicating specific principal and interest payments and dates of required payments throughout the term of issuance."]
[]
[null,null,"Multi-year financial projections and assumptions for each fund tentatively pledged for debt repayment."]
[null,null,"Provide a copy of updated multi-year financial projections for each fund indicated as a pledged source of repayment of the debt issuance.  Attach a listing of assumptions, including calculations of how these assumptions were determined.  For student attendance/growth this could include an analysis of students in each grade level, new housing information and the impact on the district.  For developer fees this could include an analysis of new housing permits or sales in the area."]
[]
[null,"Certified by:",null,"Phone:"]
[]
[null,"Submit this Disclosure of Non-Voter Approved Debt to District Fiscal Services (DFS) and the County Auditor at least 30 days prior to the district's governing board approval of an issuance of non-voter approved debt:"]
[]
[null,null,"Reyna Philp, Executive Director"]
[null,null,"District Fiscal Services"]
[null,null,"Riverside County Office of Education "]
[null,null,"P.O. Box 868"]
[null,null,"Riverside, California 92502-0868"]
[]
[null,null,"Riverside County Auditor-Controller"]
[null,null,"4080 Lemon Street, 11th Floor"]
[null,null,"Riverside, CA 92502"]

{"sheet":"MYP","index":1,"n_rows":49,"n_cols":15,"rows_kept":49,"cut":false,"hidden":false,"merged":[[1,0,1,14],[2,0,2,14],[0,0,0,14]]}
["_____________ School District"]
["________________ Fund"]
["Multi-Year Financial Projections 2022-23 to 2026-27"]
[]
[{"$nulls":5}," ","Percent",null,"Percent",null,"Percent",null,"Percent",null,"Percent"]
[{"$nulls":4},"Audited","Unaudited","of","Adopted","of","Revised","of","Projected","of","Projected","of"]
[{"$nulls":4},"Actuals","Actuals","Change","Budget","Change","Budget","Change","Budget","Change","Budget","Change"]
[{"$nulls":4},"2022-23","2023-24","over PY","2024-25","over PY","2024-25","over PY","2025-26","over PY","2026-27","over PY"]
[]
["REVENUES"]
[null,"LCFF Sources",{"$nulls":4},{"$f":"IFERROR((F11-E11)/E11,0)","v":0},null,{"$f":"IFERROR((H11-F11)/F11,0)","v":0},null,{"$f":"IFERROR((J11-F11)/F11,0)","v":0},null,{"$f":"IFERROR((L11-J11)/J11,0)","v":0},null,{"$f":"IFERROR((N11-L11)/L11,0)","v":0}]
[null,"Federal",{"$nulls":4},{"$f":"IFERROR((F12-E12)/E12,0)","v":0},null,{"$f":"IFERROR((H12-F12)/F12,0)","v":0},null,{"$f":"IFERROR((J12-F12)/F12,0)","v":0},null,{"$f":"IFERROR((L12-J12)/J12,0)","v":0},null,{"$f":"IFERROR((N12-L12)/L12,0)","v":0}]
[null,"State",{"$nulls":4},0,null,0,null,0,null,{"$f":"IFERROR((L13-J13)/J13,0)","v":0},null,0]
[null,"Local",{"$nulls":4},0,null,0,null,0,null,0,null,0]
[]
[null,"Total Revenues",null,null,{"$f":"SUM(E11:E14)","v":0},{"$f":"SUM(F11:F14)","v":0},{"$f":"IFERROR((F16-E16)/E16,0)","v":0},{"$f":"SUM(H11:H14)","v":0},{"$f":"IFERROR((H16-F16)/F16,0)","v":0},{"$f":"SUM(J11:J14)","v":0},{"$f":"IFERROR((J16-F16)/F16,0)","v":0},{"$f":"SUM(L11:L14)","v":0},{"$f":"IFERROR((L16-J16)/J16,0)","v":0},{"$f":"SUM(N11:N14)","v":0},{"$f":"IFERROR((N16-L16)/L16,0)","v":0}]
[]
["EXPENDITURES"]
[null,"Certificated Salaries",{"$nulls":4},{"$f":"IFERROR((F19-E19)/E19,0)","v":0},null,{"$f":"IFERROR((H19-F19)/F19,0)","v":0},null,{"$f":"IFERROR((J19-F19)/F19,0)","v":0},null,{"$f":"IFERROR((L19-J19)/J19,0)","v":0},null,{"$f":"IFERROR((N19-L19)/L19,0)","v":0}]
[null,"Classified Salaries",{"$nulls":4},0,null,0,null,0,null,0,null,0]
[null,"Benefits",{"$nulls":4},0,null,0,null,0,null,0,null,0]
[null,"Books & Supplies",{"$nulls":4},0,null,0,null,0,null,0,null,0]
[null,"Contracts & Services",{"$nulls":4},0,null,0,null,0,null,0,null,0]
[null,"Capital Outlay",{"$nulls":4},0,null,0,null,0,null,0,null,0]
[null,"Other Outgo",{"$nulls":4},0,null,0,null,0,null,0,null,0]
[null,"Support Costs",{"$nulls":4},0,null,0,null,0,null,0,null,0]
[]
[null,"Total Expenditures",null,null,{"$f":"SUM(E19:E27)","v":0},{"$f":"SUM(F19:F27)","v":0},{"$f":"IFERROR((F28-E28)/E28,0)","v":0},{"$f":"SUM(H19:H27)","v":0},{"$f":"IFERROR((H28-F28)/F28,0)","v":0},{"$f":"SUM(J19:J27)","v":0},{"$f":"IFERROR((J28-F28)/F28,0)","v":0},{"$f":"SUM(L19:L27)","v":0},{"$f":"IFERROR((L28-J28)/J28,0)","v":0},{"$f":"SUM(N19:N27)","v":0},{"$f":"IFERROR((N28-L28)/L28,0)","v":0}]
[]
["OTHER SOURCES & USES"]
[null,"Transfers In & Other Sources",{"$nulls":4},{"$f":"IFERROR((F31-E31)/E31,0)","v":0},null,{"$f":"IFERROR((H31-F31)/F31,0)","v":0},null,{"$f":"IFERROR((J31-F31)/F31,0)","v":0},null,{"$f":"IFERROR((L31-J31)/J31,0)","v":0},null,{"$f":"IFERROR((N31-L31)/L31,0)","v":0}]
[null,"Transfers Out & Other Uses",{"$nulls":4},0,null,0,null,0,null,0,null,0]
[null,"Total Expenditures & Uses",null,null,{"$f":"E28+E32","v":0},{"$f":"F28+F32","v":0},0,{"$f":"H28+H32","v":0},0,{"$f":"J28+J32","v":0},0,{"$f":"L28+L32","v":0},0,{"$f":"N28+N32","v":0},0]
[]
["NET INCREASE (DECREASE) IN FUND BALANCE",null,null,null,{"$f":"SUM(E16+E31-E33)","v":0},{"$f":"SUM(F16+F31-F33)","v":0},{"$f":"IFERROR((F35-E35)/E35,0)","v":0},{"$f":"SUM(H16+H31-H33)","v":0},{"$f":"IFERROR((H35-F35)/F35,0)","v":0},{"$f":"SUM(J16+J31-J33)","v":0},{"$f":"IFERROR((J35-F35)/F35,0)","v":0},{"$f":"SUM(L16+L31-L33)","v":0},{"$f":"IFERROR((L35-J35)/J35,0)","v":0},{"$f":"SUM(N16+N31-N33)","v":0},{"$f":"IFERROR((N35-L35)/L35,0)","v":0}]
[]
["FUND BALANCE, RESERVES"]
[null,"Beginning Balance",null,null,null,{"$f":"+E39","v":0},{"$f":"IFERROR((F38-E38)/E38,0)","v":0},null,{"$f":"IFERROR((H38-F38)/F38,0)","v":0},null,{"$f":"IFERROR((J38-F38)/F38,0)","v":0},null,{"$f":"IFERROR((L38-J38)/J38,0)","v":0},null,{"$f":"IFERROR((N38-L38)/L38,0)","v":0}]
[null,"Ending Balance",null,null,{"$f":"E38+E35","v":0},{"$f":"F38+F35","v":0},0,{"$f":"H38+H35","v":0},0,{"$f":"J38+J35","v":0},0,{"$f":"L38+L35","v":0},0,{"$f":"N38+N35","v":0},0]
[]
["Components of Ending Fund Balance:"]
[null,"Nonspendable"]
[null,"Restricted"]
[null,"Committed"]
[null,"Assigned"]
[null,"Reserve for Economic Uncertainties"]
[null,"Unassigned/Unappropriated",null,null,{"$f":"E39-(E42+E43+E44+E45+E46)","v":0},{"$f":"F39-(F42+F43+F44+F45+F46)","v":0},null,0,null,{"$f":"J39-(J42+J43+J44+J45+J46)","v":0},null,0,null,0]
[null,null,"Total Ending Balance",null,{"$f":"SUM(E42:E47)","v":0},{"$f":"SUM(F41:F47)","v":0},null,{"$f":"SUM(H41:H47)","v":0},null,{"$f":"SUM(J41:J47)","v":0},null,{"$f":"SUM(L41:L47)","v":0},null,{"$f":"SUM(N41:N47)","v":0}]
[null,null,"% Reserve (9789 and 9790)",null,{"$f":"(SUM(E46:E47)/E33)","v":{"$error":"#DIV/0!"}},{"$f":"(SUM(F46:F47)/F33)","v":{"$error":"#DIV/0!"}},null,{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"}]