California Adult Education Program
Fiscal Reporting

Produced: Sep 22, 2025, 08:10 PM UTC - By Elena Toscano

Consortium Summary| Total Expenditures: $2,998,174 Total Allocation: $3,527,271 Total Carryover: $529,097 (15%)

Calistoga Joint Unified

2024-25 Q2

Submitted by Elena Toscano MEd
Approved by Elena Toscano MEd
Object Code Year to Date (YTD) Expenditure YTD Forecast % Expended of YTD Forecast Project Budget % Expended of Project Budget Budget Remaining
1000 - Instructional Salaries

$0

$0
100%
$0
100%
$0
2000 - Non-Instructional Salaries

$0

$0
100%
$0
100%
$0
3000 - Employee Benefits

$0

$0
100%
$0
100%
$0
4000 - Supplies and Materials

$0

$0
100%
$0
100%
$0
5000 - Other Operating Expenses and Services

$20,475

$20,457
100.09%
$40,914
50.04%
$20,439
6000 - Capital Outlay

$0

$0
100%
$0
100%
$0
7000 - Other Outgo

$0

$0
100%
$0
100%
$0
Indirect Costs

$594

$594
100.08%
$1,187
50.04%
$593
Totals $21,069 $21,051 100.09% $42,101 50.04% $21,032
Member Carryover Compliance Status
Description
The Member Carryover Compliance Status table shows how the member's spending is tracking against the allocations for the displayed fiscal year(s) based on expenditures entered as of the time of viewing.
Expenditures
A negative value indicates that current fiscal year spending has not begun, as there are still unused funds from previous fiscal years.
Carryover Amount & Carryover %
If current fiscal year spending has not yet begun (a negative Expenditures amount), Carryover Amount will remain equal to Allocation and Carryover % will remain 100%.
Fiscal YearAllocationExpendituresCarryover AmountCarryover %Carryover Threshold %Locked
2024-25$42,101$21,069$21,032 49.96% 60%-
2023-24$41,879$41,879$0 0% 60%08/28/2024 08:41 PM PDT
Not Entered

Allocation Year 2022-23 Closeout

I have reviewed the fiscal reports for my agency and confirmed that all funds for this allocation year have been spent.

2022-23 Reverted Funds:
$0

Napa Co. Office of Education

2024-25 Q2

Submitted by Elena Toscano MEd
Approved by Elena Toscano MEd
Object Code Year to Date (YTD) Expenditure YTD Forecast % Expended of YTD Forecast Project Budget % Expended of Project Budget Budget Remaining
1000 - Instructional Salaries

$0

$0
100%
$0
100%
$0
2000 - Non-Instructional Salaries

$28,772

$32,000
89.91%
$64,000
44.96%
$35,228
3000 - Employee Benefits

$14,697

$14,221
103.35%
$28,442
51.67%
$13,745
4000 - Supplies and Materials

$373

$2,000
18.65%
$4,000
9.33%
$3,627
5000 - Other Operating Expenses and Services

$1,311

$3,000
43.7%
$6,000
21.85%
$4,689
6000 - Capital Outlay

$0

$0
100%
$0
100%
$0
7000 - Other Outgo

$0

$0
100%
$0
100%
$0
Indirect Costs

$2,257

$2,561
88.13%
$5,122
44.06%
$2,865
Totals $47,410 $53,782 88.15% $107,564 44.08% $60,154
Member Carryover Compliance Status
Description
The Member Carryover Compliance Status table shows how the member's spending is tracking against the allocations for the displayed fiscal year(s) based on expenditures entered as of the time of viewing.
Expenditures
A negative value indicates that current fiscal year spending has not begun, as there are still unused funds from previous fiscal years.
Carryover Amount & Carryover %
If current fiscal year spending has not yet begun (a negative Expenditures amount), Carryover Amount will remain equal to Allocation and Carryover % will remain 100%.
Fiscal YearAllocationExpendituresCarryover AmountCarryover %Carryover Threshold %Locked
2024-25$107,564$47,410$60,154 55.92% 60%-
2023-24$126,921$126,921$0 0% 60%08/28/2024 08:41 PM PDT
Not Entered

Allocation Year 2022-23 Closeout

I have reviewed the fiscal reports for my agency and confirmed that all funds for this allocation year have been spent.

2022-23 Reverted Funds:
$0

Napa Valley CCD

2024-25 Q2

Submitted by Elena Toscano MEd
Approved by Elena Toscano MEd
Object Code Year to Date (YTD) Expenditure YTD Forecast % Expended of YTD Forecast Project Budget % Expended of Project Budget Budget Remaining
1000 - Instructional Salaries

$0

$1,360
0%
$3,400
0%
$3,400
2000 - Non-Instructional Salaries

$97,673

$88,184
110.76%
$220,460
44.3%
$122,787
3000 - Employee Benefits

$48,069

$34,800
138.13%
$87,000
55.25%
$38,931
4000 - Supplies and Materials

$1,916

$797
240.34%
$1,993
96.14%
$77
5000 - Other Operating Expenses and Services

$1,883

$10,516
17.91%
$26,290
7.16%
$24,407
6000 - Capital Outlay

$16,282

$6,520
249.72%
$16,300
99.89%
$18
7000 - Other Outgo

$0

$0
100%
$0
100%
$0
Indirect Costs

$10,307

$5,720
180.19%
$14,300
72.08%
$3,993
Totals $176,130 $147,897 119.09% $369,743 47.64% $193,613
Member Carryover Compliance Status
Description
The Member Carryover Compliance Status table shows how the member's spending is tracking against the allocations for the displayed fiscal year(s) based on expenditures entered as of the time of viewing.
Expenditures
A negative value indicates that current fiscal year spending has not begun, as there are still unused funds from previous fiscal years.
Carryover Amount & Carryover %
If current fiscal year spending has not yet begun (a negative Expenditures amount), Carryover Amount will remain equal to Allocation and Carryover % will remain 100%.
Member carryover exceeds the consortium-determined excessive carryover for at least two consecutive fiscal years. Your allocation is at risk of being reduced by no more than the excess carryover amount as authorized by EC 84914.
Fiscal YearAllocationExpendituresCarryover AmountCarryover %Carryover Threshold %Locked
2024-25$261,877$68,264$193,613 73.93% 60%-
2023-24$260,461$152,595$107,866 41.41% 60%08/28/2024 08:41 PM PDT

When we submitted in NOVA our closing financial reports for FY2023-24, unfortunately the numbers were not final amounts. In addition to “not final amounts” the budget was in need of revising. Because we could no longer revise the budget and what had been submitted and approved, we were in contact and working with Renee Collins (rcollins@scoe.net) and Elena Toscano (elenanvaec@gmail.com) for a solution -- the solution was to report (only) those missing prior year amounts in Q1 2024/25. We are now reporting those un-reported expenses, which includes the actual expenses for the "budget-adjustments" that we couldn't enter, including for the 2023/24 Indirect Costs budget amount. Note: the 2024/25 Budget amount for Indirect Costs reflects two-years-worth of expense - the unreported "last year’s" + the "current year’s" -- this is the reason the Indirect "appears" to be greater than 5%. (5% of all of last year +5% of the current year). I'm very grateful for the help of the CHEP crew with these adjustments, and to the staffing at the Chancellors Office and their understanding and accommodating these adjustments. Any questions or comments let me know and I will promptly address and reply David Prince Manager, Accounting Office: 707-256-7182 David.Prince@NapaValley.edu Additional Comments Q1 entries are the missing entries from 2023-24, reporting now as instructed. These "additional" expenses are included in the 2024-25 Budget.

Q2 includes a full 6 months of GL postings, which includes the Q1 reported entries (for those missing entries from 2023-24, reported in Q1 as previously instructed)  --  these "additional" expenses are included in the 2024-25 Budget. 

Allocation Year 2022-23 Closeout

I have reviewed the fiscal reports for my agency and confirmed that all funds for this allocation year have been spent.

2022-23 Reverted Funds:
$0

Napa Valley Unified

2024-25 Q2

Submitted by Coleen Petersen
Approved by Elena Toscano MEd
Object Code Year to Date (YTD) Expenditure YTD Forecast % Expended of YTD Forecast Project Budget % Expended of Project Budget Budget Remaining
1000 - Instructional Salaries

$601,843

$494,163
121.79%
$1,235,407
48.72%
$633,564
2000 - Non-Instructional Salaries

$477,362

$391,082
122.06%
$977,705
48.82%
$500,343
3000 - Employee Benefits

$322,539

$269,881
119.51%
$674,703
47.8%
$352,164
4000 - Supplies and Materials

$82,220

$84,300
97.53%
$210,750
39.01%
$128,530
5000 - Other Operating Expenses and Services

$139,756

$112,960
123.72%
$282,401
49.49%
$142,645
6000 - Capital Outlay

$0

$0
100%
$0
100%
$0
7000 - Other Outgo

$0

$0
100%
$0
100%
$0
Indirect Costs

$80,884

$67,620
119.62%
$169,050
47.85%
$88,166
Totals $1,704,604 $1,420,006 120.04% $3,550,016 48.02% $1,845,412
Member Carryover Compliance Status
Description
The Member Carryover Compliance Status table shows how the member's spending is tracking against the allocations for the displayed fiscal year(s) based on expenditures entered as of the time of viewing.
Expenditures
A negative value indicates that current fiscal year spending has not begun, as there are still unused funds from previous fiscal years.
Carryover Amount & Carryover %
If current fiscal year spending has not yet begun (a negative Expenditures amount), Carryover Amount will remain equal to Allocation and Carryover % will remain 100%.
Fiscal YearAllocationExpendituresCarryover AmountCarryover %Carryover Threshold %Locked
2024-25$3,085,557$1,240,145$1,845,412 59.81% 60%-
2023-24$3,030,651$2,566,192$464,459 15.33% 60%08/28/2024 08:41 PM PDT
Not Entered

Allocation Year 2022-23 Closeout

I have reviewed the fiscal reports for my agency and confirmed that all funds for this allocation year have been spent.

2022-23 Reverted Funds:
$0

St. Helena Unified School District

2024-25 Q2

Submitted by Elena Toscano MEd
Approved by Elena Toscano MEd
Object Code Year to Date (YTD) Expenditure YTD Forecast % Expended of YTD Forecast Project Budget % Expended of Project Budget Budget Remaining
1000 - Instructional Salaries

$0

$0
100%
$0
100%
$0
2000 - Non-Instructional Salaries

$0

$0
100%
$0
100%
$0
3000 - Employee Benefits

$0

$0
100%
$0
100%
$0
4000 - Supplies and Materials

$0

$0
100%
$0
100%
$0
5000 - Other Operating Expenses and Services

$14,368

$14,368
100%
$28,735
50%
$14,367
6000 - Capital Outlay

$0

$0
100%
$0
100%
$0
7000 - Other Outgo

$0

$0
100%
$0
100%
$0
Indirect Costs

$719

$719
100.07%
$1,437
50.03%
$718
Totals $15,087 $15,086 100.01% $30,172 50% $15,085
Member Carryover Compliance Status
Description
The Member Carryover Compliance Status table shows how the member's spending is tracking against the allocations for the displayed fiscal year(s) based on expenditures entered as of the time of viewing.
Expenditures
A negative value indicates that current fiscal year spending has not begun, as there are still unused funds from previous fiscal years.
Carryover Amount & Carryover %
If current fiscal year spending has not yet begun (a negative Expenditures amount), Carryover Amount will remain equal to Allocation and Carryover % will remain 100%.
Fiscal YearAllocationExpendituresCarryover AmountCarryover %Carryover Threshold %Locked
2024-25$30,172$15,087$15,085 50% 60%-
2023-24$30,014$30,014$0 0% 60%08/28/2024 08:41 PM PDT
Not Entered

Allocation Year 2022-23 Closeout

I have reviewed the fiscal reports for my agency and confirmed that all funds for this allocation year have been spent.

2022-23 Reverted Funds:
$0