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Judicial Watch • September 2004

September 2004

September 2004

Page 1: September 2004

Category:General

Number of Pages:24

Date Created:October 8, 2004

Date Uploaded to the Library:February 20, 2014

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Bulletin No. 
September 2004 
TO:  Business Administrators Los Angeles County School Districts, Regional Occupational Centers/Programs (ROC/Ps), and Joint Powers Agencies (JPAs)  
FROM:  Emmanuel Ogunji, Assistant Director Financial Management Services Division Business Advisory Services  
Josie Lomack, Assistant Director Accounting, Disbursements, and Financial Systems Division School Financial Services  
SUBJECT:  BUDGET REVISION PROCESS FOR 2004-05  

The Los Angeles County Office Educations (County Office) budget revision process, described this bulletin, intended expedite the processing budget revisions school districts and the County Office, provide accurate budget and financial information, and facilitate the posting unaudited actual and audit adjustments.  Also part this process, this bulletin describes optional procedure that local educational agencies (LEAs) may choose follow.  This procedure allows governing boards delegate administrative authority district staff certain circumstances. Please see Optional Processing Board Resolution Delegating Administrative Authority page for further details. 
LEGAL REQUIREMENTS 
Budget adjustment and budget transfer conditions are addressed Education Code (EC) Sections 42600, 42601, 42602, 42603, and 42610. According Section 42600, 
The total amount budgeted the proposed expenditure the school district for each major classification school district expenditures listed the school district budget formsshall the maximum amount which may expended for that classification expenditures for the school year. addition, Section 42600 also specifies that: 
Transfers may made from the designated fund balance the unappropriated fund balance any expenditure classification between expenditure classifications any time written resolution the board education any school district governed board education, when filed with the county superintendent schools and the county auditor, written resolution the board trustees any school district not governed board education, when approved the county superintendent schools and filed with the county auditor. resolution providing for the transfers specified this section shall approved majority vote the members the governing board. 
Generally speaking, this provision has been interpreted mean that all budget adjustments and budget transfers should approved official meetings the districts Board Education/Board Trustees prior submission the County Superintendent Schools. addition the budget adjustment and budget transfer procedures Section 42600, Section 42601 provides process for districts which permits the county superintendent, the close any school year, to: 
make the transfers between the designated fund balance the unappropriated fund balance and any expenditure classification classifications, balance any expenditure classifications the budgetas necessary permit the payment obligations the district incurred during that school year. 
While this provision may assist districts expediting certain year-end adjustments and transfers, including revising the budget generate estimated actual unaudited actual data, remind districts that, pursuant Section 42601, any such actions require the approval the districts governing board.  Therefore, prior requesting that the county superintendent process any year-end adjustments transfers, district should submit copy its governing boards resolution authorizing this procedure the County Office. 
BUDGET REVISIONS 
Standard Processing Using Form Nos. 503-056-A and 503-057-T 
There are two distinct types budget revisions that require districts use different manually prepared forms.  Both these types revisions require districts enter the related transactions into the PeopleSoft Financial System (PSFS), and obtain approval from the Divisions Business Advisory Services and/or School Financial Services. The budget revision forms and basic transactions are summarized below. 

Budget Adjustment Summary Form No. 503-056-A (Enclosure No. Use this form to: 
	 
change the overall total estimated income resulting from increases decreases 

	 
identify and make adjustments between revenue objects between different resource codes within revenue objects, including adjustments that result change the fund balance 

	 
change the overall total estimated appropriations for fund resulting from increases decreases 

	 
identify and make changes, i.e., increases decreases, the fund balance 

	 
increase, decrease, change the components the ending fund balance 

	 
designate portions the fund balance 

	 
transfer resources between different funds transfer-out from one more funds must have corresponding transfer-in one more funds, and reflected separate 503-056-A forms) 

Submit Form No. 503-056-A directly the Division Business Advisory Services for review and approval. Districts must enter the Journal Entry Budget Revision into the PSFS for further processing the Division School Financial Services upon approval. 
Budget Transfer Summary Form No. 503-057-T (Enclosure No. 
	 
Use this form only redistribute appropriations between objects between different resource codes within objects where the total changes revenues, expenditures, transfers, and other financing uses must always net zero and will result change the fund balance. 

	 
Submit the 503-057-T form directly the Division School Financial Services for review and approval and further processing. 

	 
Districts must enter the Journal Entry Budget Revision into the PSFS. one page reference guide (Enclosure No. provided with this bulletin reminder the various possible budget revision scenarios and the proper revision form used each situation.  Regardless the type budget adjustment which budget revision form used, budget adjustments transfers cannot approved the County Office until the districts budget frozen. Budget adjustments and transfers should entered PSFS before submitting the appropriate form the County Office.  These transactions are held suspense PSFS until they are approved.  Following review and approval the County Office, the Division School Financial Services will release the transactions held suspense and post them the districts PSFS financial records. 

Optional Processing Board Resolution Delegating Administrative Authority noted the Legal Requirements section this bulletin, Section 42600 authorizes school districts process budget adjustments and budget transfers subject the written resolution the governing board, when filed with the county superintendent schools.  This has routinely meant that budget adjustments and transfers are approved they occur formal meetings the governing board and official action the board, and then approved the County Office. 
Notwithstanding the traditional processing budget revisions, the governing board district, written resolution, may also take action that allows the administrative staff directly process certain budget adjustments and transfers and submit them the County Office prior their individual approval the board. This procedure may appeal district for reasons expediency.  However, any district that considers implementing this option should carefully weigh all its fiscal implications, including setting well-defined guidelines and parameters the amounts and kinds adjustments and transfers that district staff may process.  Such guidelines should include limiting this authority the routine transfer amounts between objects expenditure within funds and between funds, necessary, facilitate the payment district obligations and effect technical adjustments related the budget.   
Other non-routine adjustments and transfers, such revenue increases decreases and the related offsetting impact expenditures and/or fund balance, transactions involving other sources and uses, interfund transfers, transactions exceeding prescribed dollar amount, should continue processed and approved directly the governing board. addition, ensure that this practice does not become unmanageable, the County Office has established the following delegation authority guidelines: 
Delegation Budget Adjustment and Transfer Authority Guidelines 
 order for district utilize the delegation authority option, the districts governing board must annually adopt and file with the County Office original resolution delegating budget adjustment and transfer authority the superintendent and staff the district.  The approval this resolution the County Office shall required prior any budget adjustments transfers being processed district under the delegation authority. 

	 
The governing board resolution authorizing this delegation authority staff must define kinds budget adjustments and transfers, funds, and dollar limitations, any, those adjustments and transfers that may not directly processed the districts staff. 

	 
All budget adjustments and transfers processed the districts staff must entered into the PSFS and submitted the County Office for approval the appropriate budget revision summary form, e.g., Form Nos. 503-056-A 503-057-T.  The district should indicate the revision form the date which the governing board approved the written resolution establishing the delegation authority staff. This date should used the section the form requesting the date the revisions approval. 

	 
The governing board must ratify/approve, not less than three times annually (by October 31, January 31, and June 30) and formal meeting the board, all budget adjustments and transfers not previously board-approved but processed staff under the delegation authority. 

 district using this delegation authority shall submit the County Office, Division Business Advisory Services, within days the board meeting ratify/approve budget adjustments and transfers processed the districts staff, copies the board meeting agenda, minutes, and resolutions documenting the ratification/approval the governing board.  The adjustments and transfers approved the board should identified transaction numbers, dates, and amounts. 

	 
Enclosed with this bulletin sample resolution (Enclosure No. that districts may choose use for the governing boards delegation administrative authority process budget revisions, adjustments, and transfers. 

Cautionary Reminder event does the implementation this optional procedure imply indicate that this procedure means bypassing Education Code requirements County Office procedures for school districts obtaining governing board and County Office approvals budget revisions. addition, this procedure does not relieve school districts from the timely submission the standard budget revision documents and forms, initiating the necessary data input the PSFS support the budget revisions submitted under the provisions the governing boards written resolution. 
New Option for Correcting Budget Coding Errors 
The County Office also recognizes that corrections budget resource coding errors are sometimes necessary order accurately reflect program classifications. response, the County Office hasdeveloped the enclosed Budget Coding Error and Correction Summary (Form 503-024-BCE) (Enclosure No. for use districts exclusively for the purpose correcting, approving, and processing budgetresource coding errors within the same object code that not require governing board resolutions.  
Districts should use this form record and process corrections coding errors posted the PSFS, upon the approval the districts superintendent, assistant superintendent business (Chief Business Official), and director fiscal services. Districts should enter the Journal Entry Budget Coding Error Correction into the PSFS, and then submit the completed Form 503-024-BCE the Division School Financial Services for review, approval, and further processing. 
Please note that the process outlined this section does not relieve districts from the timely submission the standard budget revision documents and forms, from initiating the necessary data input into the PSFS support the budget revisions submitted under governing board resolutions. 

TIMELINES the responsibility the district identify and process transfers between classifications, adjustments revenues and/or expenditures, and budget coding and error corrections timely manner.  The County Office recommends that each district establish process for approval budget adjustments/transfers well budget coding and error corrections through their governing board regular basis and timely manner that all suspense items PSFS can cleared within 30-day period.   
These procedures are intended facilitate the production timely and accurate interim financial and unaudited actuals reports for your governing board, the County Office, and the California Department Education (CDE). addition the overall importance timeliness the processing budget revisions are the following specific timing concerns: 
Year-End Budget Revisions 
The districts Board Education/Board Trustees must approve budget adjustments and budget transfers for 2004-05 during the fiscal year, June 30, 2005, but later than the date which the governing board approves the 2004-05 unaudited actuals. 
Estimated Actual Adjustments 
Subsequent the adoption the annual budget, the Education Code requires governing boards periodically review their budgets during the fiscal year and approve corresponding financial reports, including the estimated actuals developed conjunction with the adopted budget, the year-end unaudited actual report, and the First and Second Interim Reports. The CDEs financial reporting software able record (upload) districts budget respective columns reflecting these various reporting periods.  
Districts that regularly review their budget ensure that technical agreement with the requirements the Standardized Account Code Structure (SACS) will help facilitate the speed and accuracy the automatic upload process. 
With this mind, the Division School Financial Services issued Informational Bulletin No. 511, dated June 17, 2003, titled Budget Revision Upload. This bulletin outlines process that streamlines the budget adjustment upload into PSFS.  Periodic budget revisions are essential for the monitoring districts financial condition and ensure that the budget accurately reflects the estimated revenues and expenditures for the fiscal year. 

Unaudited Actual Adjustments 
For single budget adoption districts, variances usually exist each year between the estimated fund balances submitted with the July adopted budget and the fund balances submitted with the unaudited actual reports. These fund balance adjustments must resolved annually districts the form board-approved budget revisions, using Form 503-056-A. 
Districts will notified these differences the Division Business Advisory Services Informational Bulletin planned for November 2004. that time, each district will asked verify these differences and make all budget adjustments necessary reflect the increases/decreases fund balances. request that these adjustments included the First Interim Report, even the budget adjustment forms and data input were not prepared and recorded until after October 31, 2004. 
Annual Audit Adjustments 
When districts annual independent audits are completed December, differences may exist between fund balances submitted with the Unaudited Actual Report and those determined correct the districts independent auditor. December 2004, the Division School Financial Services will issue its annual bulletin requesting that districts enter all 2003-04 audit adjustments PSFS January 31, 2005. This deadline necessary allow for the inclusion these adjustments the Second Interim PSFS Reports. you have questions regarding this bulletin, please call Emmanuel Ogunji (562) 922-6132, Josie Lomack (562) 922-6416. you have any questions regarding how complete the enclosed forms, please call the Business Services Consultant assigned your district (Enclosure No. 6). you have questions regarding entries the PSFS, please call the General Accounting Officer, Joyce Yeh, (562) 922-6880, the accounting technician assigned your district (Enclosure No. 7). 
Approved: Deborah Simons, Director Division Business Advisory Services 
Approved: Betty Ng, Director Division School Financial Services 
EO/JL:kw/wn/lc Enclosures 
Informational Bulletin No. BAS-14-2004-05 
Division Business Advisory Services 
Los Angeles County 
9300 Imperial Highway Downey, 90242-2890 
Office Education 
Submit Business Advisory Services --EC Room 212 
Budget Adjustment Summary 
K-12/ROPs/JPAs 

DATE SUMMARY NAME SCHOOL DISTRICT 
DISTRICT (UNIT) NUMBER JOURNAL NUMBER FUND NUMBER  
FUND NAME  UNRESTRICTED RESTRICTED Revenues/Other Financing Sources  Object Code  Specific Object Code  Specific Resource Code  Budget Adjustment Increase (Decrease) Revenue Limit  8011-8099 Federal  8100-8299 State  8300-8599 Local  8600-8799 
lnterfund Transfers 8910-8929 
Other Financing Sources 8930-8979 

Contributions Restricted 	
8980-8999

Programs Total Revenues/Other Financing Sources 	Expenditures/Other Financing Uses 
Cer tificated Personnel Salaries 
Classified Personnel Salaries 

Employee Benefits 
Books and Supplies 
Services, Other Operating Expenses 
Capital Outlay 
Other Outgoing 
Direct SupporUlndirect Costs 
Other Debt Services 

10. 
lnterfund Transfers Out 

11. 
Other Financing Uses 

Object Code  Resource Code  Budget Adjustment Increase  
1000-1999  
2000-2999  
3000-3999  
4000-4999  
5000-5999  
6000-6999  
7100-7299  
7300-7399  
7400-7499  
7610-7629  
7630-7699  

12. Total Expenditures, Transfers and Other Uses Subtotal -B11 (will increase/decrease Ending Fund Balance) 
NOTE: zero, narrative section reverse side form. Narrative and certification sections must completed. 
DISTRIBUTION: Original Business Advisory Services; Copy School Financial Services -Accounting Section; Copy returned district upon approval. 
Enclosure No. to: 
Continued reverse side. 
Form No. 503-056-A Page Rev. 08-27-2004 
Informational Bulletin No. BAS-14-2004-05 Components Ending Fund Balance  Object Code  Resource Code  Revision Increase (Decrease) Reserved Amounts Revolving Cash Fund  9711 Stores  9712 Prepaid Expenses  9713 General Reserve  9730 Restricted Balances (i.e., statutory only)  9740 Restricted Balances (i.e., statutory only)  9740 Restricted Balances (i.e., statutory only)  9740 Restricted Balances (i.e., statutory only)  9740 Restricted Balances (i.e., statutory only)  9740  
Total Reserved Amounts  Designated Amounts For Economic Uncertainties  Object Code 9770  Resource Code  Revision Increase (Decrease)  For Economic Uncertainties  For Economic Uncertainties  9770  For Economic Uncertainties  9770  For Economic Uncertainties  9770  For Other:  9780  For Other:  9780  
Total Designated Amounts  

Account Code 
Unappropriated/Undesignated Amount NOTE: The 
9790
sum Lines 01, and must equal Con Page Narrative Explanation for this Revision -Must Completed. School District Certification -Must Completed 
NAME SCHOOL DISTRICT'S CONTACT PERSON  
DATE BOARD APPROVAL THE SECRETARY THE BOARD  DATE SIGNED (MONTH/DAY/YEAR)  

(ELEPHON)NUMBER CONTACT PERSON 
Submit one (1) certified original and two (2) copies this summary to: Division Business Advisory Services, Room 212 Los Angeles County Office Education 9300 Imperial Highway Downey, 90242-2890 
Approved: 
Dr. Darline Robles 
Los Angeles County 
Superintendent 
SIGNATURE LOS ANGELES COUNTY SUPERINTENDENT SCHOOLS DEPUTY  DATE SIGNED (MONTH/DAY/YEAR)  
By:  

Form No. 503-056-A Page Rev. 08-27-2004 

LOS ANGELES COUNTY OFFICE EDUCATION 
BUDGET ADJUSTMENT SUMMARY 
INSTRUCTIONS 

GENERAL 
Use this form file revisions your adopted budget which require county approval under Education Code section 42600, 42601, 42602, 42603, 42610. This includes increases decreases the revenue accounts, expenditure accounts, transfers and from ending balances, and adjustments the components ending balances. 
All the budget revisions must approved your governing board prior submittal the County Office. Submit one budget adjustment for each fund summarizing the adjustments approved from one board meeting. The revisions list the amounts the adjustment only, not revised amounts. 
NEW ITEM FORM: required CDE's Standard Account Code Structure, the resource code has been added the Budget Adjustment Summary form. More than one resource may listed the form but each resource code must balanced between revenues, expenditures, and components ending fund balance. List the specific resource code under the appropriate column. 
When increase decrease its budget warranted, district must submit this form approved the governing board within reasonable time (i.e., days the next board meeting, whichever sooner). 
Submit properly completed and certified original and two copies the form the Division Business Advisory Services, Room 212. 
Show decreases negative figures, brackets 
Once revision approved the Division Business Advisory Services (BAS), the Division School Financial Services (SFS) will release the applicable budget adjustments previously entered the district. SFS will use the five-digit Journal Number listed the upper right hand corner page the form determine which budget transaction PeopleSoft approve deny. 
Form Heading 
Please sure the heading portion the form properly completed. Instructions regarding the elements are follows: 
 
Date School District -Self-explanatory. 

 	
District Number -Use the five-digit number assigned your district from the state (PeopleSoft ID). 

 Journal Number -List the five-digit Journal Number the budget transactions you have entered into the county PeopleSoft system which this budget revision covers. SFS will use this information determine which transactions approve deny. 

 	
Fund Number/Fund Name -List the name and number the fund affected this budget revision. Only one fund reported each budget revision summary. 

 	
Unrestricted/Restricted -For General Fund only, select "Unrestricted" for those resource codes which not have reporting requirements. Select "Restricted" for those resource codes that have reporting requirements are specified restricted. 

Section -Revenues/Other Financing Sources 
Use this section for: 
 	
the correction revenue/other financing sources; 

 	
recognition new revenue/other financing sources; and 

 	
decreases previously budgeted revenue/other financing sources. 

List the specific object and resource code for the revenue/other financing sources being increased/(decreased) the space provided. more space required, attach supplemental sheet. Enter the amount the adjustment the Budget Adjustment's lncrease/(Decrease) column. Show Decrease decreases brackets The net amount revenue/other financing sources increases/(decreases) reported the "Total Revenues/Other Financing Sources" line. district budgeting new revenue/other financing sources, there must corresponding entry another section the document indicating where the money placed (i.e., expenditures, reserves unappropriated fund balance). 
Budgeted adjustments "lnterfund Transfers In" will also necessitate the filing budget adjustment summary for the other fund(s) affected. the district level, total incoming transfers (accounts 8910-8929) must equal total outgoing transfers (accounts 7610-7629). 
Budgeted contributions from Unrestricted Resources (8980) Contributions from Restricted Resources (8990) should net zero the total fund level. transfers under Budget Transfer Summary would used this section. However, errors have been made the adoption the budget, they must corrected the Budget Adjustment Summary under the Appropriation Organization Budget Journal (Expenditures) Revenue Estimate Journal (Income) and such cases the increases/(decreases) should equal zero. 
These are instances when revenue/other financing sources are increased decreased without corresponding increase decrease expenditures/other financing uses. these instances the increase decrease results adding subtracting from the unappropriated fund balance, the amount must reported section the Budget Adjustment Summary form. 
However, please note that the amount reported section memo entry and not for input into the PeopleSoft system. PeopleSoft, the unappropriated fund balance not identified account number, but rather calculated amount. 
Section Expenditures/Other Financing Uses
Use this section for: 
 	
the correction expenditures/other financing uses; 

 	
recognition new expenditures/other financing uses; and 

 	
decreases previously budgeted expenditures/other financing uses. 

Report amounts increases and decreases major objects only. Decreases must shown brackets 

Form No. 503-056-A Page Rev. 08-27-2004 district increasing decreasing expenditure/other financing use category, there must corresponding entry another section the document indicating where the money placed taken from (e.g., revenues. reserves, unappropriated fund balance.) Adjustments "lnterfund Transfers Out" will also necessitate the filing budget revision summary for the other fund(s) affected. the district level, outgoing transfers (accounts 7610-7629) must equal total incoming transfers (accounts 8910-8929). 
There are instances when expenditures/other financing uses are increased decreased without corresponding increase decrease revenues/other financing sources., these instances the increase decrease results adding subtracting from the unappropriated fund balance, the amount must reported section the budget adjustment summary form. However, please note that the amount reported section memo entry and not for input the PeopleSoft system. PeopleSoft, the unappropriated fund balance not identified account number, but rather calculated amount. 
Section -Subtotal 
Section minus Section equates the subtotal. zero, there effect the fund balance; therefore, not complete the rest this form except for the narrative and certification sections. 
Section Components Ending Fund Balance
The purpose this section report the adjustments the components (i.e., reserves) that make the district's projected ending balance. The reserve categories are: 	Reserved Amounts -These are the amounts the district has reserved cover the costs certain assets commitments setting the appropriate 9700 accounts (i.e., 9711 -9740). the district's budget adopted and approved with general reserve amount, that amount cannot used during that fiscal year for any purpose. However, the district adds new monies the general reserve after the adoption the budget, that addition can later re-appropriated for other purposes the district board during the same fiscal year. 
ii) 	Item File -Restricted Balances, only for statutorily restricted balances. the monies are donor restricted, the monies should placed under the "designed for" -Section Item D2b. 	
Designated Amounts -This reflects the amounts the board has designated cover risks associated with economic uncertainties, restricted resources ending balances, and the amounts the board has designated. You must specify what the reserve for (e.g., purchase new band uniforms). Detail object codes must also used for multiple designated amounts (i.e., 9780-purchase new band uniforms). 	
Unappropriated Amount -As discussed sections and there are instances when revenue/other financing sources are increased decreased without corresponding increase decrease expenditures/other financing uses, and visa versa. these instances the increase decrease results adding 
subtracting from the unappropriated fund balance, the amount must 
reported section the Budget Adjustment Summary form. 
However, please note that the amount reported section memo 
entry and not entered into the PeopleSoft system. PeopleSoft, 
the unappropriated fund balance identified account number, but 
rather calculated amount. 
The resulting figure reflected D3-Unappropriated/undesignated 
amount cannot, under any circumstance, negative. 
Narrative Explanation aid the proper processing this form, the district must provide short but specific explanation the transaction(s) being summarized this form. (Example: The district reducing Other State Income due drop lottery income per ADA. This being offset with matching decrease the 4000 expenditures-books and supplies.) 
Certification Section 
This section must completed. Please sure that the signature original signature and that the board approval date correct. Also, please sure the contact person and telephone number sections are filled in. 

Form No. 503-056-A Page Rev. 08-27-2004 
Division Business Advisory Services 
Los Angeles County 
9300 Imperial Highway Downey, 90242-2890
Office Education 
Submit School Financial Services --EC Room 215  DISTRICT (UNIT) NUMBER JOURNAL NUMBER  FUND NUMBER  
Budget Transfer Summary  FUND NAME  
K-12/ROPs/JPAs  UNRESTRICTED  RESTRICTED  

DATE SUMMARY NAME SCHOOL DISTRICT Expenditures/Other Financing Uses  Object Code  Resource Code (Optional)  Amount* Increase (Decrease) Certificated Personnel Salaries  1000-1999 Classified Personnel Salaries  2000-2999 Employee Benefits  3000-3999 Books and Supplies  4000-4999 Services, Other Operating Expenses  5000-5999 Capital Outlay  6000-6999 Other Outgoing  7100-7299 Direct Support/Indirect Costs  7300-7399 Other Debt Services  7400-7499  
10. lnterfund Transfers Out  7610-7629  
11. All Other Financing Uses  7630-7699  

12. Total Expenditures, Transfers and Other Financing Uses 
(Must Net Zero) 
*INPUT NOTE: this transfer increases the budget expenditure object code, enter the amount this form positive, and when inputting the system, use 
ORG BUD Transfer budget input panel, indicate the increase. this transfer decreases the budget expenditure object code, enter the amount this form negative, and when inputting the system, use 
ORG BUD Transfer From budget input panel, indicate the decrease. there are increases, begin with the first, before increasing the Organization Budget Ledger. there are decreases, begin with the first, before decreasing the Appropriation Budget Ledger. Narrative Explanation for this Revision -Must Completed. School District Certification -Must Completed 
NAME SCHOOL DISTRICT'S CONTACT PERSON  NUMBER CONTACT PERSON  
DATE BOARD APPROVAL SIGNATURE THE SECRETARY THE BOARD  DATE SIGNED (MONTHIDAY/YEAR)  

Submit original and two (2) copies this to: 	Division School Financial Services, Room 215 Los Angeles County Office Education 9300 Imperial Highway Downey, 90242-2890 
Approved: 
Dr. Darline Robles Los Angeles County Superintendent 

Enclosure No. to: 
Form No. 503-057-T Page 1of2 Rev. 08-31-2004 	Informational Bulletin No. BAS-14-2004-05 
LOS ANGELES COUNTY OFFICE EDUCATION 
BUDGETTRANSFE RSUMMARV 
INSTRUCTIONS 

Within the same fund, use Appropriation Transfer and Organization Budget Transfer document transfers between major objects authorized Section 42600. Transfers within fund affect expenditures only and must net zero. Transfers between sub-funds, 01.1 and 01.3 for example, may not net zero individually; colletively they must net zero. Indicate decreases with brackets Please submit the certified original and two copies the Budget Transfer Summary directly the 
Division School Financial Services. 
NEW ITEM FORM: required CDE's Standard Account Code Structure, the resource code has been added the Budget Transfer Summary form. More than one resource may listed the form but must balanced between revenues, and expenditures. List the specific resource code under the appropriate column. 
Form Heading 
Please sure the heading portion the form properly completed. Instructions regarding the elements are follows: 
 
Date School District -Self-explanatory. 

 	
District Number -Use the five-digit number assigned your district from the state (PeopleSoft ID). 

 Journal Number -List the five-digit Journal Number the budget transactions you have entered into the county PeopleSoft system which this budget revision covers. SFS will use this information determine which transactions approve deny. 

 	
Fund Number/Fund Name -List the name and number the fund affected this budget revision. Only one fund reported each budget revision summary. 

 	
Unrestricted/Restricted -For General Fund only, select "Unrestricted" for those resource codes which not have reporting requirements. Select "Restricted" for those resource codes that have reporting requirements are specified restricted. 

Section Expenditures/Other Financing Uses
Use Section show transfers between account codes. Use major object only. Please note that any budget transfers involving objet codes 7610 -7629 "Transfers Out" cannot processed Appropriation Transfer Organization Budget Transfer, but must recorded using Appropriation Budget Journal, Organization Budget Journal, Revenue Estimate 
 
Journal. 
Pursuant Section 42600, "Transfers may made ... between expenditures classifications any time written resolution the board education ... written resolution the board trustees ... 
Section Narrative Explanation
Please provide short, but specific explanation the transfers being made. Example: "The district transferring excess funds from the other operating expenses cover additional expenditures capital outlay." 
Section -School District Certification Section. Must completed. 
Budget transfers must certified the district's Board Education, and submitted for approval the County Superintendent Schools. 
Completion this section allows staff the County Office contact the district for any additional information, soon possible, that the document can processed timely manner. 
Form No. 503-057-T Page Rev. 08-31-2004 
LOS ANGELES COUNTY OFFICE EDUCATION 
DIVISION BUSINESS ADVISORY SERVICES 
POSSIBLE BUDGET REVISION SCENARIOS  REFERENCE GUIDE 
Budget Adjustment Summary Form 503-A submit Division Business Advisory Services 

 ADJUSTMENT TYPE  ADJUSTMENT RESULTS  IMPACT ADJUSTMENT FUND BALANCE/SOLVENCY ISSUES  Unaudited Actuals  Increases decreases the beginning fund balance  These adjustments need done separately from adjustments that allocate any resulting increase/decrease ending fund balance to/from expenditures.  Annual Audit Findings  Increases decreases the beginning fund balance  These adjustments need done separately from adjustments that allocate any resulting increase/decrease ending fund balance to/from expenditures.  Revenue  Increase change fund balance. However, fund balance could decrease revenue budget increases are not valid and related expenditures are still incurred.  
Expenditure  Equal Increase  Revenue  Decrease change fund balance. However, fund balance could decrease expenditure budget decreases are not valid but related revenues still decrease.  
Expenditure  Equal Increase  Revenue  Increase  Increase fund balance.  
Expenditure  Smaller increase, net change, decrease  Revenue  Decrease  Decrease fund balance. 
Expenditure  Smaller decrease, net change, increase  Revenue  Smaller increase, net change, decrease  Decrease fund balance. 
Expenditure  Increase  Revenue  Smaller decrease, net change, increase  Increase fund balance.  
Expenditure  Decrease  Components ending balance net change change fund balance.  
10.  Designation ending balance net change change fund balance.  
11.  Revenue only net change change fund balance.  

Budget Transfer Summary Form 503-T submit Division School Financial Services 
ADJUSTMENT  ADJUSTMENT  IMPACT ADJUSTMENT FUND  
TYPE  RESULTS  BALANCE/SOLVENCY ISSUES  Expenditure only net change change fund balance.  

Enclosure No. to: Informational Bulletin No. BAS-14-2004-05 
ANNUAL DELEGATION ADMINISTRATIVE 
AUTHORITY PROCESS ROUTINE 
BUDGET REVISIONS, ADJUSTMENTS, AND TRANSFERS 

__________________________________________ School District 

GOVERNING BOARD RESOLUTION NUMBER: ___________________  
BOARD ADOPTION DATE: _____________________________________
 
The Governing Board the ___________________________________ School District authorizes, __________________________, Superintendent, make such routine budget revisions, adjustments, and transfers necessary for the payment District obligations and effect technical adjustments the board-adopted budget during the _________________fiscal year, accordance with the provisions this resolution.   
This resolution adopted for the purpose expediting the processing routine budget revisions, adjustments, and transfers, and shall remain effect for period one year, from July _________, June 30, ________, and subject annual review and renewal duly adopted resolution the Governing Board ________________________District. 
The amount any individual routine budget revision, adjustment, transfer shall not exceed ______________________. The total amount routine budget revisions, adjustments, and transfers any one time may not exceed $________________________. 
This resolution shall limited the administrative approval and processing routine budget revisions, adjustments, and transfers, within between account objects expenditures and within between resources and funds, including the following __________________________ 
This resolution shall not permit the administrative processing non-routine budget revisions, adjustments, and transfers which increase decrease revenues and other financing sources and uses, along with the corresponding revisions expenditures; budget revisions, adjustments, and transfers which reduce increase the fund balance any related fund; transfers between funds; transactions exceeding ____________________________. Such non-routine budget revisions, adjustments and transfers must continue presented the Governing Board for approval prior processing and submission the Los Angeles County Office Education for further review, approval and processing. 
Enclosure No. to: Informational Bulletin No. BAS-14-2004-05 summary report budget revisions, adjustments, and transfers approved and processed the Superintendent accordance with this resolution, listed major objects and funds, transaction numbers, dates, and amounts shall submitted the Governing Board for adoption/ratification, not less than three times annually (by October 31, January 31, and June 30) with the Districts First Interim, Second Interim, and conjunction with the annual close the Districts financial records and Unaudited Actuals Reports. 
All budget adjustments and transfers must made accordance with the provisions the Education Code Sections 42600, 42601, 42602, 42603, and 42610, and processed using the appropriate forms and documentation provided the County Office, and compliance with applicable district guidelines. 
This resolution the Governing Board and written authorization the persons herein designated may used the Los Angeles County Office Education permit budget revisions, adjustments, and transfers accordance with the foregoing guidelines.   
ADOPTED the _________________________School District Governing Board this ______ day _______________, 20___. 
______________________________ President, Governing Board 
______________________________ Vice President, Governing Board 
______________________________ Member, Governing Board 
______________________________ Secretary, Governing Board 
______________________________ Superintendent 

Los Angeles County Division Business Advisory Services Office Education 
9300 Imperial Highway Downey, 90242-2890 
Budget Coding Error Correction Summary K-12/ROPs/JPAs 
Submit Division School Financial Services 
DISTRICT UNIT NUMBER JOURNAL NUMBER APPROPRIATE BOX 
Unrestricted Restricted 
FUND NUMBER 	NAME 
DATE SUMMARY NAME SCHOOL DISTRICT 	Revenues/Other Financing Sources 	Revenue Limit 	Federal 	State 
Local 
lnterfund Transfers 	Other Sources 	Contributions Restricted Programs 
NewOldObject Code DescriptionResource Code Resource Code 
8011-8099 8100-8299 8300-8599 8600-8799 8910-8929 8930-8979 8980-8999 
II. Expenditures/Other Financing Uses  Object Code  Old Resource Code  New Resource Code Description Certificated Personnel Salaries  1000-1999 Classified Personnel Salaries  2000-2999 Employee Benefits  3000-3999 Books and Supplies 4000-4999 Services, Other Operating Expenses 5000-5999 Capital Outlay 6000-6999 Other Outgo 7100-7299 Direct Support/Indirect Costs 7300-7399 Other Debt Services 7400-7499  
10. lnterfund Transfers Out 7610-7629  
11. Other Financing Uses 7630-7699  

DISTRIBUTION: Original School Financial Services -Accounting Section; Copy Business Advisory Services; Copy returned district upon approval. 
Form No. 503-024 Page Rev. 08-26-2004 	Continued reverse side. 
Enclosure No. to: 
Informational Bulletin No. 
BAS-14-2004-05 
Ill. Narrative Explanation for this Revision -Must Completed. 

IV. School District Certification -Must Completed 
NAME SCHOOL DISTRICT'S DIRECTOR FISCAL SERVICES CONTACT PERSON 	NUMBER CONTACT PERSON 
DATE APPROVAL  SIGNATURE, DISTRICT ASSISTANT SUPERINTENDENT BUSINESS (CHIEF BUSSINESS OFFICIAL)  DATE SIGNED (MONTH/DAY/YEAR)  
DATE APPROVAL  SIGNATURE THE SUPERINTENDENT  DATE SIGNED (MONTH/DAY/YEAR)  

Send original and two (2) copies this to: 	Los Angeles County Office Education, Room 132 Division School Financial Services 9300 Imperial Highway Downey, 90242-2890 
Approved: 
Darline Robles, Ph.D. 
Los Angeles County Superintendent 

SIGNATURE LOS ANGELES COUNTY SUPERINTENDENT SCHOOLS  DATE SIGNED (MONTH/DAY/YEAR)  

Form No. 503-024 Page Rev. 08-26-2004 
LOS ANGELES COUNTY OFFICE EDUCATION 
DIVISION BUSINESS ADVISORY SERVICES 
FINANCIAL MANAGEMENT SERVICES 
BUSINESS SERVICES CONSULTANTS 

Mike Baker Mike Cirasole Joan Concklin Melvin Iizuka Teri Stockman 
(562) 922-6226 (562) 922-6802 (562) 940-1705 (562) 940-1704 (562) 922-6135 
ABC USD  Centinela Valley Union HSD  Alhambra City HSD  Bellflower USD  Acton-Agua Dulce USD  
Azusa USD  East Whittier City  Arcadia USD  Culver City USD  Antelope Valley Union HSD  
Baldwin Park USD Rancho USD  Burbank USD Monte City  Beverly Hills USD  
Bassett USD  Hawthorne  Compton USD Monte Union HSD  Castaic Union  
Bonita USD  Lawndale  Downey USD Segundo USD  Eastside Union  
Charter Oak USD  Lennox  Garvey  Hermosa Beach City  Gorman  
Claremont USD  Little Lake City   Glendale USD Canada USD  Hughes-Elizabeth Lakes  
Covina Valley USD  Los Angeles USD  Lynwood USD  Las Virgenes USD  Keppel  
Duarte USD  Los Nietos  Monrovia USD  Long Beach USD  Lancaster  
Glendora USD  Lowell Joint  Norwalk-La Mirada USD  Manhattan Beach USD  Newhall  
Hacienda-La Puente USD  Montebello USD  Palos Verdes Peninsula USD  Mountain View  Palmdale  
Inglewood USD  San Gabriel USD  Paramount USD  Redondo Beach USD  Saugus Union  
Pomona USD  South Whittier City  Pasadena USD  Rosemead  Sulphur Springs  
Rowland USD  Whittier City  San Marino USD  Santa Monica-Malibu USD  Westside Union  
Walnut Valley USD  Whittier Union HSD  South Pasadena USD  Torrance USD  William Hart Union HSD  
West Covina USD  Wiseburn  Temple City USD  Valle Lindo  Wilsona  

Mark Fazeli    
(562) 922-6743  
Antelope Val. Transportation Puente Valley ROP  Pupil Transportation Coop  Santa Clarita Valley Food Svcs  Southeast ROP  
East San Gabriel Val. ROP  PINCO  San Antonio ROP        SCROC  Tri-Cities ROP  
Citrus CCD  Los Angeles CCD  Cerritos CCD  Long Beach CCD  Antelope Valley Joint CCD  
Mt. San Antonio CCD  Rio Hondo CCD  Compton CCD  Santa Monica CCD  Santa Clarita CCD  
  Glendale CCD  
  Pasadena CCD San Gabriel Val. Benefits JPA San Gabriel Val. Prop/ Liab.JPA San Gabriel Valley SIA/JPA  Alliance School Coop. Ins. Prog. (ASCIP)MERGE Risk ManagementJPA Whittier Area School Ins. Auth. Whittier Area Liab./Property  Insurance  San Gabriel Val. Liability Ins. San Gabriel Valley SIA  So. Cal. Community CollegeSelf-Funded Ins. Agency Valley Insurance Program (VIP)Assoc. for Fair Annual Ins. (AFFAIR)Bellflower, Lynwood, Paramount Self Ins. Auth.  Assoc. Schools for Health Related Svcs Centinela-South Bay School Ins. Long Beach District Workers  Compensation L.A. Regionalized Ins. Services (LARISA)  School Links Ins. Mgmt. (SLIM)Self-Ins. Risk Mgmt. Auth. Self-ins. Risk Mgmt. Auth. IISelf-ins. Risk Mgmt. Auth. III  
(BLP)  

School Financial Services (SFS) Contact List School Financial Services (SFS) Contact List School Financial Services (SFS) Contact List School Financial Services (SFS) Contact List School Financial Services (SFS) Contact List 
PeopleSoft No.  District Name  General Ledger Contacts  
64212  ABC USD  Gilbert Lopez  
20016  Academia Semillas del Pueblo  Gilbert Lopez  
75309  Acton-Agua Dulce USD  Perla Nirza  
40725  Alhambra City High School  Gilbert Lopez  
20014  Animo Inglewood Charter High School  Gilbert Lopez  
20013  Animo Leadership High School  Gilbert Lopez  
64253  Antelope Valley  Gilbert Lopez  
40147  Antelope Valley Schools Transportation Agency  Gilbert Lopez  
64246  Antelope Valley UHSD  Gilbert Lopez  
64261  Arcadia USD  Gilbert Lopez  
20008  ASCIP JPA  Gilbert Lopez  
64279  Azusa USD  Gilbert Lopez  
64287  Baldwin Park USD  Gilbert Lopez  
64295  Bassett USD  Gilbert Lopez  
64303  Bellflower USD  Gilbert Lopez  
20090  BLP Schools Insurance Authority  Gilbert Lopez  
64311  Beverly Hills USD  Gilbert Lopez  
64329  Bonita USD  Gilbert Lopez  
64337  Burbank USD  Gilbert Lopez  
20118  California Academy for Liberal Studies  Gilbert Lopez  
20122  Camino Nuevo Charter Middle School  Gilbert Lopez  
20120  Camino Nuevo Charter School  Gilbert Lopez  
20131  Castaic Union Community Facilities  Gilbert Lopez  
64345  Castaic Union  Gilbert Lopez  
20145  Centinela -South Bay SIA  Gilbert Lopez  
64352  Centinela Valley UHSD  Gilbert Lopez  
20159  Central City Value School  Gilbert Lopez  
64740  Cerritos  Gilbert Lopez  
64378  Charter Oak USD  Gilbert Lopez  
20162  Chime Charter School  Gilbert Lopez  
64386  Citrus  Gilbert Lopez  
64394  Claremont USD  Gilbert Lopez  
20195  Community Charter Middle School  Gilbert Lopez  
20198  Community Harvest Charter School  Gilbert Lopez  
64428  Compton  Carolyn Dunn  
73437  Compton USD  Gilbert Lopez  
20218  Constellation Community Middle School  Gilbert Lopez  
00297  Cornerstone Prep School  Gilbert Lopez  
64436  Covina-Valley USD  Gilbert Lopez  
21659  Crenshaw Arts/Tech Charter  Gilbert Lopez  
20228  Culture and Language Academy Success  Gilbert Lopez  
64444  Culver City USD  Gilbert Lopez  
20237  Desert Sands Charter High School  Carolyn Dunn  
20735  Discovery Charter Prep School  Carolyn Dunn  

PeopleSoft No.  District Name  General Ledger Contacts  
64451  Downey USD  Gilbert Lopez  
20725  Downtown Value School  Carolyn Dunn  
64469  Duarte USD  Gilbert Lopez  
40154  East San Gabriel ROP  Gilbert Lopez  
64485  East Whittier City  Carolyn Dunn  
64477  Eastside Union  Carolyn Dunn  
64493 Camino  Carolyn Dunn  
64501 Monte City  Carolyn Dunn  
64519 Monte UHSD  Carolyn Dunn  
64527 Rancho USD  Carolyn Dunn  
64535 Segundo USD  Carolyn Dunn  
20321  Environmental Charter High School  Carolyn Dunn  
20330  Fenton Avenue  Carolyn Dunn  
64550  Garvey  Carolyn Dunn  
73486  Glendale  Carolyn Dunn  
64568  Glendale USD  Carolyn Dunn  
64576  Glendora USD  Carolyn Dunn  
96305  Gorman Learning Center  Carolyn Dunn  
64584  Gorman  Carolyn Dunn  
33746  Granada Hills Charter High School  Carolyn Dunn  
20878  Guidance Charter School  Carolyn Dunn  
73445  Hacienda Puente USD  Carolyn Dunn  
64592  Hawthorne  Carolyn Dunn  
20423  Henry Hearns Charter School  Carolyn Dunn  
64600  Hermosa Beach City  Carolyn Dunn  
64626  Hughes-Elizabeth Lakes Union  Carolyn Dunn  
00776  Imagine Academy Charter Schools  Carolyn Dunn  
20464  Inglewood Prep Academy Charter  Carolyn Dunn  
64634  Inglewood USD  Carolyn Dunn  
20465  Joint Educational Transit  Carolyn Dunn  
20471  Keppel Union Community Facilities  Gilbert Lopez  
64642  Keppel Union  Carolyn Dunn  
00867  Kipp Los Angeles Prep School  Carolyn Dunn  
64659 Canada USD  Carolyn Dunn  
10199 County Office Education  Perla Nirza  
40188 Puente Valley-ROP  Carolyn Dunn  
64667  Lancaster  Carolyn Dunn  
20504  LARISA  Carolyn Dunn  
20725  Las Familias del Pueblo  Carolyn Dunn  
64683  Las Virgenes USD  Carolyn Dunn  
64691  Lawndale  Bobbi Tanner  
64709  Lennox  Bobbi Tanner  
20538  Liability and Prop. Prot. SIRMA  Carolyn Dunn  
20535  Liability JPA-San Gabriel Valley Schools  Carolyn Dunn  
96677  Lifeline Education Center  Carolyn Dunn  

PeopleSoft No.  District Name  General Ledger Contacts  
64717  Little Lake City  Carolyn Dunn  
73494  Long Beach  Bobbi Tanner  
64725  Long Beach USD  Bobbi Tanner  
20552  Long Beach Worker's Comp. Agency  Carolyn Dunn  
20491  Los Angeles Leadership Academy  Carolyn Dunn  
64733  Los Angeles USD  Bobbi Tanner  
64758  Los Nietos  Bobbi Tanner  
64766  Lowell Joint  Bobbi Tanner  
64774  Lynwood USD  Bobbi Tanner  
19945  Magnolia Science Academy  Bobbi Tanner  
75333  Manhattan Beach USD  Bobbi Tanner  
20597  MERGE Risk Management- JPA  Carolyn Dunn  
64790  Monrovia USD  Bobbi Tanner  
20615  Montague Charter School  Bobbi Tanner  
64808  Montebello USD  Bobbi Tanner  
64824  Mount San Antonio  Bobbi Tanner  
64816  Mountain View  Bobbi Tanner  
20641  Multicultural Learning Center  Bobbi Tanner  
20654  New City Charter School  Bobbi Tanner  
20158  New West Charter Middle School  Bobbi Tanner  
20651  Newhall Community Facilities  Bobbi Tanner  
64832  Newhall  Bobbi Tanner  
64840  Norwalk-La Mirada USD  Bobbi Tanner  
20662  Nueva Ezperanza Charter Academy  Bobbi Tanner  
20661  Odyssey Charter School  Bobbi Tanner  
96479  Opportunity for Learning  Baldwin Park  Ofelia Fernandez  
96271  Opportunity for Learning  Hacienda Puente  Ofelia Fernandez  
96263  Opportunity for Learning  Santa Clarita  Ofelia Fernandez  
20670  Pacifica Community Charter School  Bobbi Tanner  
20675  Pacoima Charter School  Bobbi Tanner  
95836  Palisades Charter High School  Perla Nirza  
64857  Palmdale  Bobbi Tanner  
20681  Palmdale CFD# 90-1  Bobbi Tanner  
64865  Palos Verdes Peninsula USD  Bobbi Tanner  
20489  Para Los Ninos Charter  Carolyn Dunn  
64873  Paramount USD  Bobbi Tanner  
40683  Partners Nutrition Cooperative  Bobbi Tanner  
64899  Pasadena Area  Bobbi Tanner  
64881  Pasadena USD  Bobbi Tanner  
64907  Pomona USD  Bobbi Tanner  
20726  Progressive Entrep Charter  Perla Nirza  
20472  Puente Charter School  Carolyn Dunn  
40139  Pupil Transportation Cooperative  Bobbi Tanner  
75341  Redondo Beach USD  Bobbi Tanner  
20742  Regional Energy Management Coalition  Bobbi Tanner  

PeopleSoft No.  District Name  General Ledger Contacts  
64923  Rio Hondo  Bobbi Tanner  
64931  Rosemaed  Bobbi Tanner  
73452  Rowland USD  Perla Nirza  
40691  San Antonio ROP  Bobbi Tanner  
75291  San Gabriel USD  Perla Nirza  
20845  San Gabriel Valley SIA  Perla Nirza  
64964  San Marino USD  Perla Nirza  
64972  Santa Clarita  Perla Nirza  
40709  Santa Clarita Valley School Food Service Agency  Perla Nirza  
20804  Santa Monica Blvd. Community Charter School  Perla Nirza  
73502  Santa Monica  Perla Nirza  
64980  Santa Monica-Malibu USD  Perla Nirza  
64998  Saugus Union  Perla Nirza  
20811  Saugus/Hart Community Facilities  Perla Nirza  
20867  Self Insurance Risk Management Authority  Perla Nirza  
13995  SFS_ Legal Claims  Ofelia Fernandez  
20825  SIRMA III for Employee Benefits  Bobbi Tanner  
20820  SLIM-JPA  Bobbi Tanner  
20883  Soledad Enrichment Action Charter  Perla Nirza  
65029  South Pasadena USD  Perla Nirza  
65037  South Whittier  Perla Nirza  
40170  Southeast ROP  Perla Nirza  
20864  Southern California CC- SFIA  Bobbi Tanner  
40196  Southern California-ROC  Perla Nirza  
00669  Stella Academy Charter  Bobbi Tanner  
65045  Sulphur Springs Union  Perla Nirza  
65052  Temple City USD  Perla Nirza  
20885  The Accelerated School  Perla Nirza  
20877  The School Arts and Enterprise  Perla Nirza  
65060  Torrance USD  Perla Nirza  
40162  Tri-Cities ROP  Perla Nirza  
65078  Valle Lindo USD  Perla Nirza  
20912  Valley Community Charter School  Perla Nirza   
20105  Valley Insurance Programs- JPA  Gilbert Lopez  
20913  Vaughn Next Century Learning Center  Perla Nirza  
20915  View Park Prep. Accelerated Charter School  Perla Nirza  
73460  Walnut Valley USD  Perla Nirza  
20925  Watts Learning Center  Perla Nirza  
65094  West Covina USD  Perla Nirza  
20931  West San Gabriel Benefits JPA  Perla Nirza  
20932  West San Gabriel Liab./Prop. SIA  Perla Nirza  
20935  West San Gabriel Valley -SIA  Perla Nirza  
65102  Westside Union  Perla Nirza  
20942  Whittier Area Liability/Property SIA  Perla Nirza  
20945  Whittier Area SIA  Perla Nirza  

PeopleSoft No.  District Name  General Ledger Contacts  
65110  Whittier City  Perla Nirza  
20952  Whittier City Community Facilities  Perla Nirza  
65128  Whittier UHSD  Perla Nirza  
20971  William Hart Community Facilities  Perla Nirza  
65136  William Hart USD   Perla Nirza  
65151  Wilsona  Perla Nirza  
65169  Wiseburn  Perla Nirza  

General Ledger Staff
 Gilbert Lopez  Carolyn Dunn  Bobbi Tanner  Perla Nirza  Bert Rodriguez  Ming Chien



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