Superintendent Los Angeies County Board of Education Rebecca J. Turrentine President Katie Braude Vice President Douglas Ft. Boyd Jos? Z. Calderon Rude? 8. Freer Raymond Fieisler Thomas A. Saenz Los Angeles County Office of Education Sewing Students I Supporting Communities I Leading Educators September 5, 2014 Dr. Richard Vladovic Board President Los Angeles Uni?ed School District 333 South Beaudry Avenue, 24th Floor Los Angeles, CA 90017?5 141 Dear Dr. Vladovic: In our letter dated August 13, 2014, we indicated that the Los Angeles Uni?ed School District?s (District) Local Control and Accountability Plan (LCAP) and budget for ?scal year 2014-15 had been ?conditionally approved? by the Los Angeles County Superintendent of Schools (County Superintendent). That meant that the County Superintendent approved the budget on the condition that the District provides clari?cation of speci?c items included in the 2014-15 LCAP. CONDITION FOR APPROVAL In our supplemental letter dated August 13, 2014, we requested clari?cation of $700 million in 2013?14 expenditures to support unduplicated pupils identi?ed in the District?s LCAP. This clari?cation from the District that supports the District?s inclusion of those expenditures is the condition for approving the District?s LCAP and, subsequently, the 201445 budget. We have received the District?s response letter dated August 19, 2014, that provided the requested clari?cation. Based upon the District?s overall unduplicated count of 84 percent, and the unduplicated count within the District?s special education population .of 79 percent, we determined that the inclusion of unrestricted general fund expenditures, as re?ected in the District?s LCAP, is appropriate. Therefore, the condition for budget and LCAP approval has been met, and both the 2014-15 LCAP and the 2014?15 budget are approved. CONCLUSION We appreciate the District staff 5 cooperation in providing clari?cation for the 2014-15 LCAP. If our of?ce may be of further assistance, please call me at (562) 922-6127 or Dr. Scott Price at (562) 922-6124. 9300 imperial Highway, Downey, Californa 90242-2890 (562) 922-6111 Dr. Richard Vladovic, Board President Los Angeles Uni?ed School District September 5, 2014 Page 2 uro Delgado, Superintendent ncerely, Los Angeles County Of?ce of Education CC: Dr. Deasy, Superintendent Ms. Reilly, Chief Financial Of?cer Mr. Hill, Chief Strategy Of?cer Dr. Walsh, Director of Finance Policy Mr. Buendia, Controller, Accounting and Disbursements Division Ms. Mayor, Director, General Accounting Branch Mr. Atienza, Director, Budget Services and Financial Flaming Division Ms. Lam, Deputy Budget Director Mr? Zazueta, Chief of Staff External Affairs Mr. Holmquist, General Counsel Dr. Price, Los Angeles County Of?ce of Education (LACOE) Ms. Andrade, LACOE Ms. Dunn, LACOE Mr. Faulkner, LACOE Mr. Burdy, LACOE Mr. Young, LACOE Ms. Berry, LACOE Ms. Smith, LACOE Ms. Minor, LACOE - Ms. Fuentes, LACOE Ms. McFarland, LACOE