2011-12 financial statistical report - archive.acoe.org

ALAMEDA COUNTY OFFICE OF EDUCATIONSHEILA JORDAN, SUPERINTENDENT

313 WEST WINTON AVE. • HAYWARD, CA 94544-1136www.acoe.org

2011-12FINANCIAL

STATISTICAL REPORT

Alameda County School Districts

2011-12 Financial Statistical Report Alameda County School Districts

ALAMEDA COUNTY OFFICE OF EDUCATION BUSINESS SERVICES DIVISION

313 West Winton Avenue • Hayward, CA 94544-1136 www.acoe.org

Sheila Jordan Superintendent of Schools

Damon R. Smith Associate Superintendent

Business Services

v

2011-12 ALAMEDA COUNTY BOARD OF EDUCATION

Ken Berrick President

Yvonne Cerrato Vice-President

Philip Ladew Member

Marlon McWilson Member

Joaquin Rivera Member

Eileen McDonald Member

Fred Sims Member

The Alameda County School Districts Financial Statistical Report is produced by the Alameda County Office of Education, District Business & Advisory Services Department.

Table of Contents

Introduction to School Districts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

County Map . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

ACOE and District & ROC/P Offices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

Business Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

Unified and Elementary School Districts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

Enrollment by Grade Level . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

Enrollment by Ethnicity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

Average Daily Attendance (ADA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

Comparison of Enrollment to K-12 (P-2) ADA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

Five-Year ADA Comparison, K-12 (P-2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

Total Base Revenue Limit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14

General Fund Revenue by Source . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16

General Fund Expenditures by Program (SACS) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18

General Fund Expenditures by Object . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22

Other Financing Sources/Uses and General Fund Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26

General Fund Ending Balance Components . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28

Appropriations Limit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32

General Assessed Valuations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33

Analysis of Minimum Classroom Compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .34

CDE-Approved Indirect Cost Rates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35

Statutory COLA and State Aid Deficits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36

Other Funds—Revenue and Expenditure Data . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38

Quarterly Interest Rates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42

Regional Occupational Centers/Programs—JPAs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43

Alameda County Office of Education . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47

CHARTS/GRAPHS

Deficited Revenue Limit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

General Fund Revenue by Source, Percent of Total Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

County School Service Fund Data, Revenue by Source & Expenditures by Object . . . . . . . . . . . . . . .52

1

INTRODUCTION TO SCHOOL DISTRICTSANNUAL STATISTICAL REPORT

2011-12

The Alameda County Office of Education is an intermediate public education agency serving the local school districts. One of its responsibilities is the dissemination of

information. The data contained in this report has been compiled from various state and county reports. It has been developed to assist school districts in their financial planning and to provide basic information for use by the general public.

Alameda County contains 18 school districts grades K-12; with 17 unified districts and one elementary district. Other local educational agencies include four regional occupational centers/programs (ROC/Ps) operated under joint powers agreements (JPAs), three community college districts, and the Alameda County Office of Education.

By studying the Financial Statistical Reports from year to year, it is possible to determine trends in financial activities that have developed over a period of time, and to project future trends. It is a valuable resource regarding the financial and statistical aspects of the school districts in Alameda County. The financial data contained herein should be viewed in the total context of the school districts.

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Alameda County School Districts

880

580

680

84

84

13

580

92

80

980

Fremont

San LorenzoSan Lorenzo

SunolUnion CityUnion City

Castro ValleyCastro Valley

HaywardHayward

AlamedaAlameda

DublinDublin

Newark

LivermoreLivermorePleasantonPleasanton

San LeandroSan Leandro

OaklandOakland

PiedmontPiedmont

EmeryvilleEmeryvilleEmeryville

AlbanyAlbany BerkeleyBerkeley

LIVERMORE VALLEY JOINT UNIFIED

MOUNTAIN HOUSE ELEMENTARY

SUNOL GLEN UNIFIED

PLEASANTON UNIFIED

DUBLIN UNIFIED

FREMONT UNIFIED

NEWARK UNIFIED

NEW HAVEN UNIFIED

HAYWARD UNIFIED

SAN LORENZO UNIFIED

CASTRO VALLEY UNIFIED

SAN LEANDRO UNIFIED

OAKLAND UNIFIEDALAMEDA

UNIFIED

PIEDMONT UNIFIED

EMERY UNIFIED

BERKELEY UNIFIED

ALBANY UNIFIED

3

Alameda County Office of Educationand District & ROC/P Offices

Alameda County Office of Education313 W. Winton Avenue

Hayward, CA 94544-1136(510) 887-0152

Alameda Unified2060 Challenger DriveAlameda, CA 94501(510) 337-7000

Mountain House Elementary3950 Mountain House RoadByron, CA 94514(209) 835-2283

Albany Unified1051 Monroe StreetAlbany, CA 94706(510) 558-3750

New Haven Unified34200 Alvarado Niles RoadUnion City, CA 94587(510) 471-1100

Berkeley Unified2020 Bonar Street, 2nd FloorBerkeley, CA 94702(510) 644-6206

Newark Unified5715 Musick AvenueNewark, CA 94560(510) 818-4103

Castro Valley Unified4400 Alma AvenueCastro Valley, CA 94546(510) 537-3000

Oakland Unified (Finance)2111 International BoulevardOakland, CA 94606(510) 434-7790

Dublin Unified7471 Larkdale AvenueDublin, CA 94568(925) 828-2551

Piedmont Unified760 Magnolia AvenuePiedmont, CA 94611(510) 594-2600

Emery Unified1275 61st StreetEmeryville, CA 94608(510) 601-4900

Pleasanton Unified4665 Bernal AvenuePleasanton, CA 94566(925) 462-5500

Fremont Unified4210 Technology DriveFremont, CA 94538(510) 657-2350

San Leandro Unified14735 Juniper StreetSan Leandro, CA 94579(510) 667-3500

Hayward Unified24411 Amador StreetHayward, CA 94544(510) 784-2600

San Lorenzo Unified15510 Usher StreetSan Lorenzo, CA 94580(510) 317-4600

Livermore Valley Joint Unified685 E. Jack London Blvd.Livermore, CA 94551(925) 606-3200

Sunol Glen Unified11601 Main StreetSunol, CA 94586(925) 862-2026

East Bay ROPMcClymonds Education Complex2607 Myrtle StreetOakland, CA 94607(510) 273-2360

Mission Valley ROP/C5019 Stevenson Blvd.Fremont, CA 94538(510) 657-1865

Eden Area ROPHayward Center26316 Hesperian Blvd.Hayward, CA 94545(510) 293-2900

Tri-Valley ROP1040 Florence RoadLivermore, CA 94550(925) 455-4800

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AlAmedA County offiCe of eduCAtion distriCt Business & Advisory serviCes

District Business and Advisory Services is composed of two units, District Business Services (DBS) and District Advisory Services (DAS). These departments provide the following:

District Business Services

• Acts as liaison between school districts and Alameda County Auditor-Controller’s Office on fiscal matters

• Reconciles and monitors school district cash accounts with the Alameda County Treasurer’s Office

• Distributes property taxes and state apportionments

• Processes district payroll and commercial warrants

• Posts budgets and maintains financial statements for all districts

• Coordinates student attendance reporting between school districts and state

District Advisory Services

• Reviews district budgets and interim reports for compliance with state criteria and standards, as well as fiscal solvency

• Provides technical assistance to school districts on school finance and elections

• Provides training and assistance in school finance and related areas

• Reviews and/or calculates deferred maintenance, tax override, and bond interest and redemption

• Coordinates and reviews state-mandated reports

• Provides financial management and support to small direct-service school districts

Visit our Website at www.acoe.org/acoe/BusServices/DistrictFinanceReports for an online ver-sion of this report as well as other news and items of interest.

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Unified and

elementary School diStrictS

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DISTRICT K 1 2 3 4 5 6 7 8 9 10 11 12 *Elem. *Sec. Total Enroll.

UNIFIED

(1) ALAMEDA 689 746 730 754 771 693 546 525 493 777 768 857 876 0 25 9,250 (1)

Charter Schools 36 36 37 36 41 38 257 313 256 98 119 64 88 0 0 1,419

(2) ALBANY 272 278 295 291 248 272 294 313 295 309 289 326 318 0 3 3,803 (2)

(3) BERKELEY 708 654 709 716 678 583 603 664 669 758 844 893 891 0 0 9,370 (3)

Charter Schools 0 0 0 0 0 1 94 0 0 79 1 0 0 0 0 175

(4) CASTRO VALLEY 598 609 612 655 650 641 698 745 736 729 830 782 755 0 12 9,052 (4)

(5) DUBLIN 660 620 600 620 547 554 506 454 453 456 435 432 410 0 1 6,748 (5)

(6) EMERY 60 66 66 51 54 56 52 45 59 60 59 51 41 0 1 721 (6)

(7) FREMONT 2,479 2,725 2,676 2,569 2,529 2,403 2,553 2,265 2,394 2,499 2,625 2,453 2,402 0 13 32,585 (7)

Charter Schools 4 9 3 22 14 13 14 28 25 8 31 33 40 0 0 244

(8) HAYWARD 1,821 1,908 1,791 1,753 1,737 1,672 1,668 1,631 1,527 1,264 1,234 1,251 1,336 0 1 20,594 (8)

Charter Schools 0 26 27 31 27 21 14 12 0 247 241 229 168 0 0 1,043

(9) LIVERMORE 1,005 943 909 981 934 934 932 910 906 973 1,077 1,151 1,102 0 24 12,781 (9)

(10) NEW HAVEN 898 981 957 1,002 915 915 987 953 972 1,025 1,008 1,085 1,204 0 49 12,951 (10)

(11) NEWARK 535 490 497 537 486 486 488 435 535 528 481 540 522 0 0 6,560 (11)

(12) OAKLAND 3,731 3,710 3,562 3,389 3,302 3,219 2,528 2,442 2,524 2,241 2,350 2,375 2,479 0 0 37,852 (12)

Charter Schools 529 521 473 485 487 580 1,008 919 820 849 726 564 564 0 0 8,525

(13) PIEDMONT 165 166 205 204 178 211 190 217 185 228 194 207 202 0 0 2,552 (13)

(14) PLEASANTON 915 1,049 1,035 1,090 1,117 1,126 1,171 1,165 1,183 1,235 1,282 1,258 1,273 0 0 14,899 (14)

(15) SAN LEANDRO 685 672 691 647 642 668 692 625 664 694 717 670 803 0 0 8,870 (15)

(16) SAN LORENZO 880 906 844 917 846 770 783 773 797 939 956 937 906 0 21 11,275 (16)

Charter Schools 0 0 0 0 0 100 100 100 97 139 111 114 87 0 0 848

(17) SUNOL GLEN 22 34 31 30 32 28 30 32 25 0 0 0 0 0 0 264 (17)

ELEMENTARY

(18) MOUNTAIN HOUSE 3 4 4 3 5 8 6 5 5 0 0 0 0 0 0 43 (18)

TOTAL 16,695 17,153 16,754 16,783 16,240 15,992 16,214 15,571 15,620 16,135 16,378 16,272 16,467 0 150 212,424

PERCENT 7.86% 8.07% 7.89% 7.90% 7.65% 7.53% 7.63% 7.33% 7.35% 7.60% 7.71% 7.66% 7.75% 0.00% 0.07% 100.00%

Enrollment by Grade Level2011-12

Source: October 2011-12 DataQuest Report

All percentage figures may be rounded.

7

DISTRICT K 1 2 3 4 5 6 7 8 9 10 11 12 *Elem. *Sec. Total Enroll.

UNIFIED

(1) ALAMEDA 689 746 730 754 771 693 546 525 493 777 768 857 876 0 25 9,250 (1)

Charter Schools 36 36 37 36 41 38 257 313 256 98 119 64 88 0 0 1,419

(2) ALBANY 272 278 295 291 248 272 294 313 295 309 289 326 318 0 3 3,803 (2)

(3) BERKELEY 708 654 709 716 678 583 603 664 669 758 844 893 891 0 0 9,370 (3)

Charter Schools 0 0 0 0 0 1 94 0 0 79 1 0 0 0 0 175

(4) CASTRO VALLEY 598 609 612 655 650 641 698 745 736 729 830 782 755 0 12 9,052 (4)

(5) DUBLIN 660 620 600 620 547 554 506 454 453 456 435 432 410 0 1 6,748 (5)

(6) EMERY 60 66 66 51 54 56 52 45 59 60 59 51 41 0 1 721 (6)

(7) FREMONT 2,479 2,725 2,676 2,569 2,529 2,403 2,553 2,265 2,394 2,499 2,625 2,453 2,402 0 13 32,585 (7)

Charter Schools 4 9 3 22 14 13 14 28 25 8 31 33 40 0 0 244

(8) HAYWARD 1,821 1,908 1,791 1,753 1,737 1,672 1,668 1,631 1,527 1,264 1,234 1,251 1,336 0 1 20,594 (8)

Charter Schools 0 26 27 31 27 21 14 12 0 247 241 229 168 0 0 1,043

(9) LIVERMORE 1,005 943 909 981 934 934 932 910 906 973 1,077 1,151 1,102 0 24 12,781 (9)

(10) NEW HAVEN 898 981 957 1,002 915 915 987 953 972 1,025 1,008 1,085 1,204 0 49 12,951 (10)

(11) NEWARK 535 490 497 537 486 486 488 435 535 528 481 540 522 0 0 6,560 (11)

(12) OAKLAND 3,731 3,710 3,562 3,389 3,302 3,219 2,528 2,442 2,524 2,241 2,350 2,375 2,479 0 0 37,852 (12)

Charter Schools 529 521 473 485 487 580 1,008 919 820 849 726 564 564 0 0 8,525

(13) PIEDMONT 165 166 205 204 178 211 190 217 185 228 194 207 202 0 0 2,552 (13)

(14) PLEASANTON 915 1,049 1,035 1,090 1,117 1,126 1,171 1,165 1,183 1,235 1,282 1,258 1,273 0 0 14,899 (14)

(15) SAN LEANDRO 685 672 691 647 642 668 692 625 664 694 717 670 803 0 0 8,870 (15)

(16) SAN LORENZO 880 906 844 917 846 770 783 773 797 939 956 937 906 0 21 11,275 (16)

Charter Schools 0 0 0 0 0 100 100 100 97 139 111 114 87 0 0 848

(17) SUNOL GLEN 22 34 31 30 32 28 30 32 25 0 0 0 0 0 0 264 (17)

ELEMENTARY

(18) MOUNTAIN HOUSE 3 4 4 3 5 8 6 5 5 0 0 0 0 0 0 43 (18)

TOTAL 16,695 17,153 16,754 16,783 16,240 15,992 16,214 15,571 15,620 16,135 16,378 16,272 16,467 0 150 212,424

PERCENT 7.86% 8.07% 7.89% 7.90% 7.65% 7.53% 7.63% 7.33% 7.35% 7.60% 7.71% 7.66% 7.75% 0.00% 0.07% 100.00%

Enrollment by Grade Level2011-12

*Ungraded Special Education Pupils

8

DISTRICT AMERICAN OR ALASKAN INDIAN ASIAN PACIFIC ISLANDER FILIPINO HISPANIC AFRICAN

AMERICAN WHITE TWO OR MORE

NONE REPORTED TOTAL

# % # % # % # % # % # % # % # % # % #

UNIFIED

(1) ALAMEDA 37 0.4% 2,978 32.2% 111 1.2% 746 8.1% 1,251 13.5% 1,018 11.0% 2,792 30.2% 310 3.4% 7 0.1% 9,250 (1)

Charter Schools 12 0.8% 219 15.4% 15 1.1% 102 7.2% 326 23.0% 223 15.7% 372 26.2% 106 7.5% 44 3.1% 1,419

(2) ALBANY 14 0.4% 1,148 30.2% 11 0.3% 35 0.9% 648 17.0% 172 4.5% 1,387 36.5% 380 10.0% 8 0.2% 3,803 (2)

(3) BERKELEY 29 0.3% 740 7.9% 23 0.2% 50 0.5% 2,009 21.4% 1,987 21.2% 3,101 33.1% 1,028 11.0% 403 4.3% 9,370 (3)

Charter Schools 0 0.0% 4 2.3% 2 1.1% 1 0.6% 105 60.0% 44 25.1% 12 6.9% 4 2.3% 3 1.7% 175

(4) CASTRO VALLEY 37 0.4% 2,085 23.0% 50 0.6% 264 2.9% 2,066 22.8% 556 6.1% 3,046 33.7% 877 9.7% 71 0.8% 9,052 (4)

(5) DUBLIN 23 0.3% 1,991 29.5% 36 0.5% 506 7.5% 988 14.6% 456 6.8% 2,554 37.8% 178 2.6% 16 0.2% 6,748 (5)

(6) EMERY 2 0.3% 88 12.2% 3 0.4% 4 0.6% 166 23.0% 406 56.3% 48 6.7% 2 0.3% 2 0.3% 721 (6)

(7) FREMONT 174 0.5% 17,408 53.4% 310 1.0% 2,102 6.5% 5,014 15.4% 1,470 4.5% 5,969 18.3% 11 0.0% 127 0.4% 32,585 (7)

Charter Schools 2 0.8% 72 29.5% 0 0.0% 6 2.5% 47 19.3% 13 5.3% 102 41.8% 2 0.8% 0 0.0% 244

(8) HAYWARD 112 0.5% 1,580 7.7% 759 3.7% 1,453 7.1% 12,151 59.0% 2,891 14.0% 1,515 7.4% 5 0.0% 128 0.6% 20,594 (8)

Charter Schools 2 0.2% 73 7.0% 36 3.5% 69 6.6% 541 51.9% 128 12.3% 132 12.7% 56 5.4% 6 0.6% 1,043

(9) LIVERMORE 51 0.4% 661 5.2% 53 0.4% 361 2.8% 3,773 29.5% 269 2.1% 6,703 52.4% 816 6.4% 94 0.7% 12,781 (9)

(10) NEW HAVEN 24 0.2% 2,860 22.1% 429 3.3% 2,448 18.9% 4,539 35.0% 1,062 8.2% 928 7.2% 653 5.0% 8 0.1% 12,951 (10)

(11) NEWARK 21 0.3% 802 12.2% 140 2.1% 573 8.7% 3,297 50.3% 423 6.4% 1,110 16.9% 188 2.9% 6 0.1% 6,560 (11)

(12) OAKLAND 140 0.4% 5,511 14.6% 456 1.2% 331 0.9% 14,474 38.2% 12,022 31.8% 3,728 9.8% 803 2.1% 387 1.0% 37,852 (12)

Charter Schools 42 0.5% 707 8.3% 44 0.5% 50 0.6% 4,540 53.3% 2,147 25.2% 371 4.4% 200 2.3% 424 5.0% 8,525

(13) PIEDMONT 4 0.2% 414 16.2% 4 0.2% 29 1.1% 111 4.3% 47 1.8% 1,798 70.5% 145 5.7% 0 0.0% 2,552 (13)

(14) PLEASANTON 78 0.5% 4,455 29.9% 53 0.4% 376 2.5% 1,394 9.4% 305 2.0% 7,857 52.7% 376 2.5% 5 0.0% 14,899 (14)

(15) SAN LEANDRO 36 0.4% 1,332 15.0% 110 1.2% 684 7.7% 4,009 45.2% 1,446 16.3% 1,007 11.4% 230 2.6% 16 0.2% 8,870 (15)

(16) SAN LORENZO 53 0.5% 1,249 11.1% 185 1.6% 897 8.0% 6,028 53.5% 1,459 12.9% 1,213 10.8% 134 1.2% 57 0.5% 11,275 (16)

Charter Schools 1 0.1% 217 25.6% 3 0.4% 28 3.3% 398 46.9% 112 13.2% 39 4.6% 15 1.8% 35 4.1% 848

(17) SUNOL GLEN 0 0.0% 29 11.0% 0 0.0% 1 0.4% 50 18.9% 2 0.8% 149 56.4% 33 12.5% 0 0.0% 264 (17)

ELEMENTARY

(18) MOUNTAIN HOUSE 1 2.3% 0 0.0% 0 0.0% 0 0.0% 25 58.1% 0 0.0% 17 39.5% 0 0.0% 0 0.0% 43 (18)

TOTAL 895 .4% 46,623 21.9% 2,833 1.3% 11,116 5.2% 67,950 32.0% 28,658 13.5% 45,950 21.6% 6,552 3.1% 1,847 1.0% 212,424 100%

Enrollment by Ethnicity2011-12

Source: October 2011-12 DataQuest Report


9

DISTRICT AMERICAN OR ALASKAN INDIAN ASIAN PACIFIC ISLANDER FILIPINO HISPANIC AFRICAN

AMERICAN WHITE TWO OR MORE

NONE REPORTED TOTAL

# % # % # % # % # % # % # % # % # % #

UNIFIED

(1) ALAMEDA 37 0.4% 2,978 32.2% 111 1.2% 746 8.1% 1,251 13.5% 1,018 11.0% 2,792 30.2% 310 3.4% 7 0.1% 9,250 (1)

Charter Schools 12 0.8% 219 15.4% 15 1.1% 102 7.2% 326 23.0% 223 15.7% 372 26.2% 106 7.5% 44 3.1% 1,419

(2) ALBANY 14 0.4% 1,148 30.2% 11 0.3% 35 0.9% 648 17.0% 172 4.5% 1,387 36.5% 380 10.0% 8 0.2% 3,803 (2)

(3) BERKELEY 29 0.3% 740 7.9% 23 0.2% 50 0.5% 2,009 21.4% 1,987 21.2% 3,101 33.1% 1,028 11.0% 403 4.3% 9,370 (3)

Charter Schools 0 0.0% 4 2.3% 2 1.1% 1 0.6% 105 60.0% 44 25.1% 12 6.9% 4 2.3% 3 1.7% 175

(4) CASTRO VALLEY 37 0.4% 2,085 23.0% 50 0.6% 264 2.9% 2,066 22.8% 556 6.1% 3,046 33.7% 877 9.7% 71 0.8% 9,052 (4)

(5) DUBLIN 23 0.3% 1,991 29.5% 36 0.5% 506 7.5% 988 14.6% 456 6.8% 2,554 37.8% 178 2.6% 16 0.2% 6,748 (5)

(6) EMERY 2 0.3% 88 12.2% 3 0.4% 4 0.6% 166 23.0% 406 56.3% 48 6.7% 2 0.3% 2 0.3% 721 (6)

(7) FREMONT 174 0.5% 17,408 53.4% 310 1.0% 2,102 6.5% 5,014 15.4% 1,470 4.5% 5,969 18.3% 11 0.0% 127 0.4% 32,585 (7)

Charter Schools 2 0.8% 72 29.5% 0 0.0% 6 2.5% 47 19.3% 13 5.3% 102 41.8% 2 0.8% 0 0.0% 244

(8) HAYWARD 112 0.5% 1,580 7.7% 759 3.7% 1,453 7.1% 12,151 59.0% 2,891 14.0% 1,515 7.4% 5 0.0% 128 0.6% 20,594 (8)

Charter Schools 2 0.2% 73 7.0% 36 3.5% 69 6.6% 541 51.9% 128 12.3% 132 12.7% 56 5.4% 6 0.6% 1,043

(9) LIVERMORE 51 0.4% 661 5.2% 53 0.4% 361 2.8% 3,773 29.5% 269 2.1% 6,703 52.4% 816 6.4% 94 0.7% 12,781 (9)

(10) NEW HAVEN 24 0.2% 2,860 22.1% 429 3.3% 2,448 18.9% 4,539 35.0% 1,062 8.2% 928 7.2% 653 5.0% 8 0.1% 12,951 (10)

(11) NEWARK 21 0.3% 802 12.2% 140 2.1% 573 8.7% 3,297 50.3% 423 6.4% 1,110 16.9% 188 2.9% 6 0.1% 6,560 (11)

(12) OAKLAND 140 0.4% 5,511 14.6% 456 1.2% 331 0.9% 14,474 38.2% 12,022 31.8% 3,728 9.8% 803 2.1% 387 1.0% 37,852 (12)

Charter Schools 42 0.5% 707 8.3% 44 0.5% 50 0.6% 4,540 53.3% 2,147 25.2% 371 4.4% 200 2.3% 424 5.0% 8,525

(13) PIEDMONT 4 0.2% 414 16.2% 4 0.2% 29 1.1% 111 4.3% 47 1.8% 1,798 70.5% 145 5.7% 0 0.0% 2,552 (13)

(14) PLEASANTON 78 0.5% 4,455 29.9% 53 0.4% 376 2.5% 1,394 9.4% 305 2.0% 7,857 52.7% 376 2.5% 5 0.0% 14,899 (14)

(15) SAN LEANDRO 36 0.4% 1,332 15.0% 110 1.2% 684 7.7% 4,009 45.2% 1,446 16.3% 1,007 11.4% 230 2.6% 16 0.2% 8,870 (15)

(16) SAN LORENZO 53 0.5% 1,249 11.1% 185 1.6% 897 8.0% 6,028 53.5% 1,459 12.9% 1,213 10.8% 134 1.2% 57 0.5% 11,275 (16)

Charter Schools 1 0.1% 217 25.6% 3 0.4% 28 3.3% 398 46.9% 112 13.2% 39 4.6% 15 1.8% 35 4.1% 848

(17) SUNOL GLEN 0 0.0% 29 11.0% 0 0.0% 1 0.4% 50 18.9% 2 0.8% 149 56.4% 33 12.5% 0 0.0% 264 (17)

ELEMENTARY

(18) MOUNTAIN HOUSE 1 2.3% 0 0.0% 0 0.0% 0 0.0% 25 58.1% 0 0.0% 17 39.5% 0 0.0% 0 0.0% 43 (18)

TOTAL 895 .4% 46,623 21.9% 2,833 1.3% 11,116 5.2% 67,950 32.0% 28,658 13.5% 45,950 21.6% 6,552 3.1% 1,847 1.0% 212,424 100%

Enrollment by Ethnicity2011-12

10

Average Daily Attendance 2011-12

Source: 2011-12 P-2 Attendance Report


Note: ROC/P and adult education excluded. Effective 2008-09, ROC/P and adult education are Tier III.

REGULAR SPECIAL EDUCATION COMMUNITYDAY SCHOOL

CHARTER SCHOOLS

DISTRICT K-8 9-12 K-8 9-12 K-8 9-12 K-12TOTAL RESIDENT

NONRESIDENT TOTAL

UNIFIED

(1) ALAMEDA 5,585 3,003 172 129 0 0 8,889 1030 307 10,226 (1)

(2) ALBANY 2,427 1,163 32 28 0 0 3,650 0 0 3,650 (2)

(3) BERKELEY 5,738 3,049 61 97 0 0 8,945 55 111 9,111 (3)

(4) CASTRO VALLEY 5,677 2,858 124 91 0 0 8,750 0 0 8,750 (4)

(5) DUBLIN 4,815 1,641 105 61 0 0 6,622 0 0 6,622 (5)

(6) EMERY 473 194 10 5 0 0 682 0 0 682 (6)

(7) FREMONT 21,212 9,227 792 391 0 0 31,622 184 57 31,863 (7)

(8) HAYWARD 14,340 4,441 452 260 0 0 19,493 874 123 20,490 (8)

(9) LIVERMORE 7,834 3,947 396 171 0 0 12,348 0 0 12,348 (9)

(10) NEW HAVEN 7,992 3,958 267 185 2 6 12,410 0 0 12,410 (10)

(11) NEWARK 4,216 1,950 136 54 0 0 6,356 0 0 6,356 (11)

(12) OAKLAND 26,196 8,087 1,033 636 25 15 35,992 7,580 665 44,237 (12)

(13) PIEDMONT 1,645 805 4 4 0 0 2,458 0 0 2,458 (13)

(14) PLEASANTON 9,398 4,741 226 134 0 0 14,499 0 0 14,499 (14)

(15) SAN LEANDRO 5,593 2,581 182 123 0 0 8,479 0 0 8,479 (15)

(16) SAN LORENZO 7,008 3,402 201 101 0 0 10,712 533 275 11,520 (16)

(17) SUNOL GLEN 253 0 0 0 0 0 253 0 0 253 (17)

ELEMENTARY

(18) MOUNTAIN HOUSE 37 0 0 0 0 0 37 0 0 37 (18)

TOTAL 130,439 55,047 4,193 2,470 27 21 192,197 10,256 1,538 203,991

PERCENT 63.94% 26.99% 2.06% 1.21% 0.01% 0.01% 94.22% 5.03% 0.75% 100.00%

11

Average Daily Attendance 2011-12

REGULAR SPECIAL EDUCATION COMMUNITYDAY SCHOOL

CHARTER SCHOOLS

DISTRICT K-8 9-12 K-8 9-12 K-8 9-12 K-12TOTAL RESIDENT

NONRESIDENT TOTAL

UNIFIED

(1) ALAMEDA 5,585 3,003 172 129 0 0 8,889 1030 307 10,226 (1)

(2) ALBANY 2,427 1,163 32 28 0 0 3,650 0 0 3,650 (2)

(3) BERKELEY 5,738 3,049 61 97 0 0 8,945 55 111 9,111 (3)

(4) CASTRO VALLEY 5,677 2,858 124 91 0 0 8,750 0 0 8,750 (4)

(5) DUBLIN 4,815 1,641 105 61 0 0 6,622 0 0 6,622 (5)

(6) EMERY 473 194 10 5 0 0 682 0 0 682 (6)

(7) FREMONT 21,212 9,227 792 391 0 0 31,622 184 57 31,863 (7)

(8) HAYWARD 14,340 4,441 452 260 0 0 19,493 874 123 20,490 (8)

(9) LIVERMORE 7,834 3,947 396 171 0 0 12,348 0 0 12,348 (9)

(10) NEW HAVEN 7,992 3,958 267 185 2 6 12,410 0 0 12,410 (10)

(11) NEWARK 4,216 1,950 136 54 0 0 6,356 0 0 6,356 (11)

(12) OAKLAND 26,196 8,087 1,033 636 25 15 35,992 7,580 665 44,237 (12)

(13) PIEDMONT 1,645 805 4 4 0 0 2,458 0 0 2,458 (13)

(14) PLEASANTON 9,398 4,741 226 134 0 0 14,499 0 0 14,499 (14)

(15) SAN LEANDRO 5,593 2,581 182 123 0 0 8,479 0 0 8,479 (15)

(16) SAN LORENZO 7,008 3,402 201 101 0 0 10,712 533 275 11,520 (16)

(17) SUNOL GLEN 253 0 0 0 0 0 253 0 0 253 (17)

ELEMENTARY

(18) MOUNTAIN HOUSE 37 0 0 0 0 0 37 0 0 37 (18)

TOTAL 130,439 55,047 4,193 2,470 27 21 192,197 10,256 1,538 203,991

PERCENT 63.94% 26.99% 2.06% 1.21% 0.01% 0.01% 94.22% 5.03% 0.75% 100.00%

12

DISTRICT DataQuest* Enrollment P-2 ADA** ADA to

Enrollment

UNIFIED

(1) ALAMEDA 9,250 8,889 96.10%

(2) ALBANY 3,803 3,650 95.98%

(3) BERKELEY 9,370 8,945 95.46%

(4) CASTRO VALLEY 9,052 8,750 96.66%

(5) DUBLIN 6,748 6,622 98.13%

(6) EMERY 721 682 94.59%

(7) FREMONT 32,585 31,622 97.04%

(8) HAYWARD 20,594 19,493 94.65%

(9) LIVERMORE 12,781 12,348 96.61%

(10) NEW HAVEN 12,951 12,410 95.82%

(11) NEWARK 6,560 6,356 96.89%

(12) OAKLAND 37,852 35,992 95.09%

(13) PIEDMONT 2,552 2,458 96.32%

(14) PLEASANTON 14,899 14,499 97.32%

(15) SAN LEANDRO 8,870 8,479 95.59%

(16) SAN LORENZO 11,275 10,712 95.01%

(17) SUNOL GLEN 264 253 95.83%

ELEMENTARY

(18) MOUNTAIN HOUSE 43 37 86.05%

TOTAL 200,170 192,197 96.02%

Comparison of Enrollment to K-12 (P-2) Average Daily Attendance

2011-12

Source: * DataQuest Report October 2011

** 2011-12 P-2 Attendance Report


Excluding ROC/P, adult education and charter school ADA.

13

DISTRICT 2007-08 2008-09 2009-10 2010-11 2011-12 % CHANGE OVER 10-11

UNIFIED

(1) ALAMEDA 9,606 9,550 9,397 8,903 8,889 -0.16%

(2) ALBANY 3,664 3,701 3,667 3,681 3,650 -0.84%

(3) BERKELEY 8,413 8,456 8,704 8,933 8,945 0.13%

(4) CASTRO VALLEY 8,467 8,606 8,570 8,739 8,750 0.13%

(5) DUBLIN 5,284 5,564 5,803 6,058 6,622 9.31%

(6) EMERY 770 743 727 726 682 -6.06%

(7) FREMONT 30,690 30,965 31,087 31,404 31,622 0.69%

(8) HAYWARD 20,283 20,307 19,852 19,603 19,493 -0.56%

(9) LIVERMORE 12,705 12,638 12,375 12,326 12,348 0.18%

(10) NEW HAVEN 12,458 12,385 12,439 12,435 12,410 -0.20%

(11) NEWARK 6,810 6,855 6,599 6,414 6,356 -0.90%

(12) OAKLAND 36,697 36,469 36,110 36,359 35,992 -1.01%

(13) PIEDMONT 2,482 2,476 2,467 2,479 2,458 -0.85%

(14) PLEASANTON 14,360 14,413 14,382 14,484 14,499 0.10%

(15) SAN LEANDRO 8,277 8,385 8,375 8,422 8,479 0.68%

(16) SAN LORENZO 10,680 10,803 10,544 10,502 10,712 2.00%

(17) SUNOL GLEN 216 227 241 255 253 -0.78%

ELEMENTARY

(18) MOUNTAIN HOUSE 39 43 47 46 37 -19.57%

TOTAL 191,901 192,586 191,386 191,769 192,197 0.22%

Five-Year ADA Comparison K-12 (P-2)

2007-08 to 2011-12

Source: 2011-12 P-2 Attendance Reports, excluding ROC/P, adult education and charter school ADA.

14

DISTRICT 2007-08 2008-09 2009-10 2010-11 2011-12

UNIFIED

(1) ALAMEDA $5,777 $6,106 $6,368 $6,387 $6,530

(2) ALBANY 5,796 6,125 6,387 6,362 6,505

(3) BERKELEY 5,987 6,316 6,578 6,553 6,830

(4) CASTRO VALLEY 5,806 6,135 6,397 6,415 6,559

(5) DUBLIN 6,680 7,009 7,271 7,350 7,495

(6) EMERY 6,607 6,936 7,198 7,173 7,759

(7) FREMONT 5,786 6,115 6,377 6,352 6,518

(8) HAYWARD 5,820 6,149 6,411 6,386 6,590

(9) LIVERMORE 5,778 6,107 6,369 6,365 6,509

(10) NEW HAVEN 5,792 6,121 6,383 6,358 6,539

(11) NEWARK 5,797 6,126 6,388 6,363 6,532

(12) OAKLAND 5,790 6,119 6,381 6,383 6,526

(13) PIEDMONT 5,838 6,167 6,429 6,412 6,564

(14) PLEASANTON 6,368 6,697 6,958 6,964 7,108

(15) SAN LEANDRO 5,812 6,141 6,403 6,399 6,544

(16) SAN LORENZO 5,807 6,136 6,398 6,477 6,622

(17) SUNOL GLEN 6,217 6,546 6,808 6,803 6,946

ELEMENTARY

(18) MOUNTAIN HOUSE 6,502 6,817 7,067 7,366 7,511

COUNTY AVERAGE $5,998 $6,326 $6,587 $6,604 $6,788

STATEWIDE AVERAGE— UNIFIED $5,821 $6,150 $6,411 $6,392 $6,536

Total Base Revenue Limit2007-08 to 2011-12

Source: California Department of Education Form K-12 (P-2) exhibits and School Services of California School District financial projection dartboard for the statewide average.

Notes: The Base Revenue Limit per ADA on this page was increased by the statutory COLA and the AB 851 Add-on, but excludes the deficit factor, and any other adjustments.

Please refer to page 36 for details on the deficit factor.

15

$5,964

$5,515

$5,258

$5,196

$5,644

$5,205

$5,182

$5,191

$5,192

$5,168

$5,232

$5,175

$6,160

$5,951

$5,208

$5,423

$5,174

$5,185

$1,547

$1,431

$1,364

$1,348

$1,464

$1,350

$1,344

$1,347

$1,347

$1,341

$1,358

$1,343

$1,599

$1,544

$1,351

$1,407

$1,343

$1,345

$0 $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000

MOUNTAIN HOUSE

SUNOL GLEN

SAN LORENZO

SAN LEANDRO

PLEASANTON

PIEDMONT

OAKLAND

NEWARK

NEW HAVEN

LIVERMORE

HAYWARD

FREMONT

EMERY

DUBLIN

CASTRO VALLEY

BERKELEY

ALBANY

ALAMEDA

Deficited Revenue Limit 2011-12

Funded Revenue Limit Including All Adjustments

Unfunded Revenue Limit (Deficit Factor) *

Including All Adjustments

* State applied a deficit factor of 20.602% to Revenue Limit funding in 2011-12.

UNIFIED

ELEMENTARY

$5,964

$5,515

$5,258

$5,196

$5,644

$5,205

$5,182

$5,191

$5,192

$5,168

$5,232

$5,175

$6,160

$5,951

$5,208

$5,423

$5,174

$5,185

$1,547

$1,431

$1,364

$1,348

$1,464

$1,350

$1,344

$1,347

$1,347

$1,341

$1,358

$1,343

$1,599

$1,544

$1,351

$1,407

$1,343

$1,345

$0 $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000

MOUNTAIN HOUSE

SUNOL GLEN

SAN LORENZO

SAN LEANDRO

PLEASANTON

PIEDMONT

OAKLAND

NEWARK

NEW HAVEN

LIVERMORE

HAYWARD

FREMONT

EMERY

DUBLIN

CASTRO VALLEY

BERKELEY

ALBANY

ALAMEDA

Deficited Revenue Limit 2011-12

Funded Revenue Limit Including All Adjustments

Unfunded Revenue Limit (Deficit Factor) *

Including All Adjustments

* State applied a deficit factor of 20.602% to Revenue Limit funding in 2011-12.

UNIFIED

ELEMENTARY

16

DISTRICTREVENUE LIMIT

SOURCES(8010-8099)

FEDERAL REVENUE

(8100-8299)

OTHER STATE REVENUE

(8300-8599)

OTHER LOCAL REVENUE

(8600-8799)

TOTAL REVENUE

UNIFIED

(1) ALAMEDA $47,210,027 $6,121,817 $13,098,796 $21,603,997 $88,034,637 (1)

53.63% 6.95% 14.88% 24.54% 100.00%

(2) ALBANY 19,529,774 1,244,104 6,234,275 7,560,875 34,569,028 (2)

56.50% 3.60% 18.03% 21.87% 100.00%

(3) BERKELEY 49,505,700 6,666,167 20,642,484 40,360,416 117,174,767 (3)

42.25% 5.69% 17.62% 34.44% 100.00%

(4) CASTRO VALLEY 46,604,342 4,264,456 15,463,628 2,793,169 69,125,595 (4)

67.42% 6.17% 22.37% 4.04% 100.00%

(5) DUBLIN 40,104,214 2,290,136 6,225,306 6,628,014 55,247,670 (5)

72.59% 4.15% 11.27% 11.99% 100.00%

(6) EMERY 4,803,414 928,696 932,758 3,806,624 10,471,492 (6)

45.87% 8.87% 8.91% 36.35% 100.00%

(7) FREMONT 167,591,075 17,837,580 53,572,874 11,583,800 250,585,329 (7)

66.88% 7.12% 21.38% 4.62% 100.00%

(8) HAYWARD 104,676,702 26,662,948 37,327,370 14,657,036 183,324,056 (8)

57.10% 14.54% 20.36% 8.00% 100.00%

(9) LIVERMORE 65,416,799 5,295,970 14,544,197 13,640,356 98,897,322 (9)

66.15% 5.36% 14.71% 13.78% 100.00%

(10) NEW HAVEN 66,130,439 5,219,920 16,745,945 9,366,424 97,462,728 (10)

67.85% 5.36% 17.18% 9.61% 100.00%

(11) NEWARK 33,996,524 4,251,624 10,310,770 4,576,589 53,135,507 (11)

63.99% 8.00% 19.40% 8.61% 100.00%

(12) OAKLAND 191,983,833 60,934,946 120,368,171 41,026,474 414,313,424 (12)

46.34% 14.71% 29.05% 9.90% 100.00%

(13) PIEDMONT 13,399,641 782,685 2,329,759 13,998,584 30,510,669 (13)

43.92% 2.57% 7.64% 45.87% 100.00%

(14) PLEASANTON 83,764,277 6,487,830 24,567,878 8,089,996 122,909,981 (14)

68.15% 5.28% 19.99% 6.58% 100.00%

(15) SAN LEANDRO 45,234,831 6,403,946 10,339,493 4,441,265 66,419,535 (15)

68.10% 9.64% 15.57% 6.69% 100.00%

(16) SAN LORENZO 57,819,719 7,924,134 15,406,987 7,095,492 88,246,332 (16)

65.52% 8.98% 17.46% 8.04% 100.00%

(17) SUNOL GLEN 1,435,737 66,066 308,144 419,604 2,229,551 (17)

64.40% 2.96% 13.82% 18.82% 100.00%

ELEMENTARY

(18) MOUNTAIN HOUSE 282,206 32,849 81,158 17,091 413,304 (18)

68.27% 7.95% 19.64% 4.14% 100.00%

TOTAL $1,039,489,254 $163,415,874 $368,499,993 $211,665,806 $1,783,070,927

PERCENT 58.30% 9.16% 20.67% 11.87% 100.00%

General Fund Revenue by SourcePercent of Total Revenue

2011-12

Source: 2011-12 Unaudited Actuals Financial Report — General Fund


17

General Fund Revenue by SourcePercent of Total Revenue

2011-12

(8010-8099) REVENUE LIMIT

SOURCES 58%

(8100-8299) FEDERAL REVENUE

9%

(8300-8599) OTHER STATE

REVENUE 21%

(8600- 8799) OTHER LOCAL

REVENUE 12%

General Fund Revenue by Source Percentage of Total Revenue 2011-12

(8600-8799)

OTHERLOCAL REVENUE(8300-8599)

OTHERSTATE REVENUE

(8100-8299)

FEDERALREVENUE

9%

REVENUE LIMITSOURCES

58%

21%

12%

(8010-8099)

18

DISTRICTPRE-

KINDER- GARTEN

(1)

REGULAREDUCATION

K-12(2)

ALTERNATIVESCHOOLS

(3)

CONTINUATIONSCHOOLS

(4)

INDEPENDENTSTUDY

CENTERS(5)

OPPORTUNITYSCHOOLS

(6)

COMMUNITYDAY

SCHOOLS(7)

SPECIALIZEDSECONDARYPROGRAMS

(8)

VOCATIONALEDUCATION

(9)

REGULAREDUCATION

ADULT(10)

ADULTINDEPENDENT

STUDY CENTERS(11)

ADULTCORRECTIONAL

EDUCATION(12)

ADULTVOCATIONALEDUCATION

(13)BILINGUAL

(14)

UNIFIED(1) ALAMEDA $0 $58,811,901 $0 $1,170,892 $224,336 $0 $0 $0 $0 $0 $0 $0 $0 $2,339 (1)

% 0.00% 67.77% 0.00% 1.35% 0.26% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

(2) ALBANY 0 25,866,404 0 477,296 0 0 0 0 0 0 0 0 0 7,093 (2)

% 0.00% 74.44% 0.00% 1.37% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.02%

(3) BERKELEY 0 82,626,569 0 1,825,340 180,514 0 0 0 0 76,852 0 0 0 0 (3)

% 0.00% 71.85% 0.00% 1.59% 0.16% 0.00% 0.00% 0.00% 0.00% 0.07% 0.00% 0.00% 0.00% 0.00%

(4) CASTRO VALLEY 21,952 49,094,574 0 1,458,431 93,214 1,601 0 0 126,191 0 0 0 0 0 (4)

% 0.03% 70.55% 0.00% 2.10% 0.13% 0.00% 0.00% 0.00% 0.18% 0.00% 0.00% 0.00% 0.00% 0.00%

(5) DUBLIN 0 41,725,566 0 992,082 138,026 0 0 0 0 327 0 0 0 0 (5)

% 0.00% 73.90% 0.00% 1.76% 0.24% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

(6) EMERY 0 8,244,748 0 0 0 0 0 0 0 0 0 0 0 0 (6)

% 0.00% 76.15% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

(7) FREMONT 66,986 180,580,699 633,002 3,153,317 0 567,657 0 0 0 0 0 0 0 4,699,520 (7)

% 0.03% 70.43% 0.25% 1.23% 0.00% 0.22% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.83%

(8) HAYWARD 18,526 132,257,898 192,585 1,690,655 946,797 0 0 0 0 0 0 0 0 7,854,284 (8)

% 0.01% 71.62% 0.10% 0.92% 0.51% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 4.25%

(9) LIVERMORE 32,898 77,591,858 0 1,140,692 557,277 0 0 1,260 0 0 0 0 0 0 (9)

% 0.03% 75.02% 0.00% 1.10% 0.54% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

(10) NEW HAVEN 9,064 70,914,500 0 1,624,961 770,778 69,341 97,549 0 60,216 668,560 0 0 0 38,117 (10)

% 0.01% 71.16% 0.00% 1.63% 0.77% 0.07% 0.10% 0.00% 0.06% 0.67% 0.00% 0.00% 0.00% 0.04%

(11) NEWARK 1,585 35,990,892 0 1,200,440 432,300 0 0 0 0 0 0 0 0 0 (11)

% 0.00% 71.09% 0.00% 2.37% 0.85% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

(12) OAKLAND 13,917 282,493,699 0 2,629,361 1,820,461 137,324 1,310,903 0 1,659,610 374,084 0 0 0 8,068,491 (12)

% 0.00% 68.75% 0.00% 0.64% 0.44% 0.03% 0.32% 0.00% 0.40% 0.09% 0.00% 0.00% 0.00% 1.96%

(13) PIEDMONT 0 22,945,761 0 831,662 0 0 0 0 0 0 0 0 0 0 (13)

% 0.00% 76.28% 0.00% 2.76% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

(14) PLEASANTON 0 88,965,009 0 1,530,966 181,970 0 0 0 1,359,001 0 0 0 0 0 (14)

% 0.00% 73.99% 0.00% 1.27% 0.15% 0.00% 0.00% 0.00% 1.13% 0.00% 0.00% 0.00% 0.00% 0.00%

(15) SAN LEANDRO 0 49,819,427 0 1,088,692 414,299 0 0 0 453,120 0 0 0 0 0 (15)

% 0.00% 73.26% 0.00% 1.60% 0.61% 0.00% 0.00% 0.00% 0.67% 0.00% 0.00% 0.00% 0.00% 0.00%

(16) SAN LORENZO 137,573 59,461,215 0 1,532,439 207,105 0 0 0 0 0 0 0 0 2,520,222 (16)

% 0.16% 68.82% 0.00% 1.77% 0.24% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 2.92%

(17) SUNOL 111,100 1,697,547 0 0 0 0 0 0 0 0 0 0 0 0 (17)

% 5.60% 85.55% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

ELEMENTARY(18) MOUNTAIN HOUSE 0 380,455 0 0 0 0 0 0 0 0 0 0 0 0 (18)

% 0.00% 88.98% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

TOTAL $413,601 $1,269,468,722 $825,587 $22,347,226 $5,967,077 $775,923 $1,408,452 $1,260 $3,658,138 $1,119,823 $0 $0 $0 $23,190.066

PERCENT 0.02% 71.07% 0.05% 1.25% 0.33% 0.04% 0.08% 0.00% 0.20% 0.06% 0.00% 0.00% 0.00% 1.30%

General Fund Expenditures by Program 2011-12

Source: 2011-12 Unaudited Actuals Financial Report— Program Cost Report (PCR)


19

DISTRICTPRE-

KINDER- GARTEN

(1)

REGULAREDUCATION

K-12(2)

ALTERNATIVESCHOOLS

(3)

CONTINUATIONSCHOOLS

(4)

INDEPENDENTSTUDY

CENTERS(5)

OPPORTUNITYSCHOOLS

(6)

COMMUNITYDAY

SCHOOLS(7)

SPECIALIZEDSECONDARYPROGRAMS

(8)

VOCATIONALEDUCATION

(9)

REGULAREDUCATION

ADULT(10)

ADULTINDEPENDENT

STUDY CENTERS(11)

ADULTCORRECTIONAL

EDUCATION(12)

ADULTVOCATIONALEDUCATION

(13)BILINGUAL

(14)

UNIFIED(1) ALAMEDA $0 $58,811,901 $0 $1,170,892 $224,336 $0 $0 $0 $0 $0 $0 $0 $0 $2,339 (1)

% 0.00% 67.77% 0.00% 1.35% 0.26% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

(2) ALBANY 0 25,866,404 0 477,296 0 0 0 0 0 0 0 0 0 7,093 (2)

% 0.00% 74.44% 0.00% 1.37% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.02%

(3) BERKELEY 0 82,626,569 0 1,825,340 180,514 0 0 0 0 76,852 0 0 0 0 (3)

% 0.00% 71.85% 0.00% 1.59% 0.16% 0.00% 0.00% 0.00% 0.00% 0.07% 0.00% 0.00% 0.00% 0.00%

(4) CASTRO VALLEY 21,952 49,094,574 0 1,458,431 93,214 1,601 0 0 126,191 0 0 0 0 0 (4)

% 0.03% 70.55% 0.00% 2.10% 0.13% 0.00% 0.00% 0.00% 0.18% 0.00% 0.00% 0.00% 0.00% 0.00%

(5) DUBLIN 0 41,725,566 0 992,082 138,026 0 0 0 0 327 0 0 0 0 (5)

% 0.00% 73.90% 0.00% 1.76% 0.24% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

(6) EMERY 0 8,244,748 0 0 0 0 0 0 0 0 0 0 0 0 (6)

% 0.00% 76.15% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

(7) FREMONT 66,986 180,580,699 633,002 3,153,317 0 567,657 0 0 0 0 0 0 0 4,699,520 (7)

% 0.03% 70.43% 0.25% 1.23% 0.00% 0.22% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.83%

(8) HAYWARD 18,526 132,257,898 192,585 1,690,655 946,797 0 0 0 0 0 0 0 0 7,854,284 (8)

% 0.01% 71.62% 0.10% 0.92% 0.51% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 4.25%

(9) LIVERMORE 32,898 77,591,858 0 1,140,692 557,277 0 0 1,260 0 0 0 0 0 0 (9)

% 0.03% 75.02% 0.00% 1.10% 0.54% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

(10) NEW HAVEN 9,064 70,914,500 0 1,624,961 770,778 69,341 97,549 0 60,216 668,560 0 0 0 38,117 (10)

% 0.01% 71.16% 0.00% 1.63% 0.77% 0.07% 0.10% 0.00% 0.06% 0.67% 0.00% 0.00% 0.00% 0.04%

(11) NEWARK 1,585 35,990,892 0 1,200,440 432,300 0 0 0 0 0 0 0 0 0 (11)

% 0.00% 71.09% 0.00% 2.37% 0.85% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

(12) OAKLAND 13,917 282,493,699 0 2,629,361 1,820,461 137,324 1,310,903 0 1,659,610 374,084 0 0 0 8,068,491 (12)

% 0.00% 68.75% 0.00% 0.64% 0.44% 0.03% 0.32% 0.00% 0.40% 0.09% 0.00% 0.00% 0.00% 1.96%

(13) PIEDMONT 0 22,945,761 0 831,662 0 0 0 0 0 0 0 0 0 0 (13)

% 0.00% 76.28% 0.00% 2.76% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

(14) PLEASANTON 0 88,965,009 0 1,530,966 181,970 0 0 0 1,359,001 0 0 0 0 0 (14)

% 0.00% 73.99% 0.00% 1.27% 0.15% 0.00% 0.00% 0.00% 1.13% 0.00% 0.00% 0.00% 0.00% 0.00%

(15) SAN LEANDRO 0 49,819,427 0 1,088,692 414,299 0 0 0 453,120 0 0 0 0 0 (15)

% 0.00% 73.26% 0.00% 1.60% 0.61% 0.00% 0.00% 0.00% 0.67% 0.00% 0.00% 0.00% 0.00% 0.00%

(16) SAN LORENZO 137,573 59,461,215 0 1,532,439 207,105 0 0 0 0 0 0 0 0 2,520,222 (16)

% 0.16% 68.82% 0.00% 1.77% 0.24% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 2.92%

(17) SUNOL 111,100 1,697,547 0 0 0 0 0 0 0 0 0 0 0 0 (17)

% 5.60% 85.55% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

ELEMENTARY(18) MOUNTAIN HOUSE 0 380,455 0 0 0 0 0 0 0 0 0 0 0 0 (18)

% 0.00% 88.98% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

TOTAL $413,601 $1,269,468,722 $825,587 $22,347,226 $5,967,077 $775,923 $1,408,452 $1,260 $3,658,138 $1,119,823 $0 $0 $0 $23,190.066

PERCENT 0.02% 71.07% 0.05% 1.25% 0.33% 0.04% 0.08% 0.00% 0.20% 0.06% 0.00% 0.00% 0.00% 1.30%


20

DISTRICT MIGRANTEDUCATION

(15)

SPECIALEDUCATION

(16)

REGIONALOCCUPATIONAL

CENTERS(17)

NON-AGENCYEDUCATIONAL

(18)

NON-AGENCYOTHER

(19)

COMMUNITYSERVICES

(20)

DEVELOPMENTCHILD CARESERVICES

(21)

FOOD

SERVICES/ ENTERPRISE

(22)

FACILITIESACQUISITION &CONSTRUCTION

(23)

OTHEROUTGO

(24)

ADULT EDUCATIONCHILD

DEVELOPMENTCAFETERIA

(25)

INDIRECT COSTSCHARGED TO

OTHER FUNDS(26)

TOTALEXPENDITURES

(27)

UNIFIED(1) ALAMEDA $0 $20,296,487 $448,123 $509,500 $138,956 $74,526 $88,665 $5,731 $206,409 $4,062,730 $896,963 ($154,556) $86,783,002 (1)

% 0.00% 23.39% 0.52% 0.59% 0.16% 0.09% 0.10% 0.01% 0.24% 4.68% 1.03% -0.19% 100.00%

(2) ALBANY 0 6,953,518 0 232,707 20,462 188,952 23,842 0 0 847,812 265,073 (135,755) 34,747,404 (2)

% 0.00% 20.01% 0.00% 0.67% 0.06% 0.54% 0.07% 0.00% 0.00% 2.44% 0.76% -0.38% 100.00%

(3) BERKELEY 0 24,565,786 0 458,025 0 1,080,135 36,226 11,163 1,394 313,496 4,476,690 (650,991) 115,001,199 (3)

% 0.00% 21.36% 0.00% 0.40% 0.00% 0.94% 0.03% 0.01% 0.00% 0.27% 3.89% -0.57% 100.00%

(4) CASTRO VALLEY 0 15,914,723 386,498 0 0 385,489 0 2,630 20,574 1,647,247 729,289 (294,519) 69,587,894 (4)

% 0.00% 22.87% 0.56% 0.00% 0.00% 0.55% 0.00% 0.00% 0.03% 2.37% 1.05% -0.42% 100.00%

(5) DUBLIN 0 9,525,996 7,660 0 0 0 0 5,384 0 3,764,003 380,964 (77,956) 56,462,052 (5)

% 0.00% 16.87% 0.01% 0.00% 0.00% 0.00% 0.00% 0.01% 0.00% 6.67% 0.67% -0.13% 100.00%

(6) EMERY 0 1,534,266 0 0 0 0 0 1,683 0 850,080 195,931 0 10,826,708 (6)

% 0.00% 14.17% 0.00% 0.00% 0.00% 0.00% 0.00% 0.02% 0.00% 7.85% 1.81% 0.00% 100.00%

(7) FREMONT 0 60,335,206 0 110,563 0 509,211 0 31,559 884,587 4,775,082 471,885 (407,113) 256,412,161 (7)

% 0.00% 23.53% 0.00% 0.04% 0.00% 0.20% 0.00% 0.01% 0.34% 1.86% 0.18% -0.15% 100.00%

(8) HAYWARD 0 34,433,474 0 713,579 0 19,678 0 69,701 41,625 5,248,199 1,570,935 (391,854) 184,666,082 (8)

% 0.00% 18.65% 0.00% 0.39% 0.00% 0.01% 0.00% 0.04% 0.02% 2.84% 0.85% -0.21% 100.00%

(9) LIVERMORE 216,185 21,808,139 1,698 0 0 113,178 0 0 0 1,969,611 176,963 (183,195) 103,426,564 (9)

% 0.21% 21.09% 0.00% 0.00% 0.00% 0.11% 0.00% 0.00% 0.00% 1.90% 0.17% -0.17% 100.00%

(10) NEW HAVEN 0 22,659,959 145,523 724,250 0 91,736 0 193 0 1,723,191 198,833 (137,354) 99,659,417 (10)

% 0.00% 22.74% 0.15% 0.73% 0.00% 0.09% 0.00% 0.00% 0.00% 1.73% 0.20% -0.15% 100.00%

(11) NEWARK 0 10,328,775 498 305,549 0 226,724 0 0 0 1,853,560 434,373 (147,696) 50,627,000 (11)

% 0.00% 20.40% 0.00% 0.60% 0.00% 0.45% 0.00% 0.00% 0.00% 3.66% 0.86% -0.28% 100.00%

(12) OAKLAND 80,861 77,233,901 1,611,179 15,074,423 0 420,979 1,237,531 99,582 292,383 12,956,019 4,635,507 (1,257,207) 410,893,008 (12)

% 0.02% 18.80% 0.39% 3.67% 0.00% 0.10% 0.30% 0.02% 0.07% 3.15% 1.13% -0.28% 100.00%

(13) PIEDMONT 0 6,077,401 0 0 0 0 0 0 16,527 292,823 35,199 (120,000) 30,079,373 (13)

% 0.00% 20.20% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.05% 0.97% 0.12% -0.38% 100.00%

(14) PLEASANTON 0 23,245,619 0 0 0 0 0 0 16,879 4,845,589 284,467 (192,778) 120,236,722 (14)

% 0.00% 19.33% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.01% 4.03% 0.25% -0.16% 100.00%

(15) SAN LEANDRO 0 14,387,901 0 0 0 0 0 59,554 45,944 1,695,023 174,943 (137,258) 68,001,645 (15)

% 0.00% 21.16% 0.00% 0.00% 0.00% 0.00% 0.00% 0.09% 0.07% 2.49% 0.26% -0.21% 100.00%

(16) SAN LORENZO 0 18,647,782 0 357,225 0 68,277 0 57 62,850 3,119,578 520,161 (233,558) 86,400,926 (16)

% 0.00% 21.58% 0.00% 0.41% 0.00% 0.08% 0.00% 0.00% 0.07% 3.61% 0.60% -0.26% 100.00%

(17) SUNOL GLEN 0 165,616 0 0 0 0 0 0 0 8,490 1,445 0 1,984,198 (17)

% 0.00% 8.35% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.43% 0.07% 0.00% 100.00%

ELEMENTARY(18) MOUNTAIN HOUSE 0 45,788 0 0 0 0 0 0 0 0 1,339 0 427,582 (18)

% 0.00% 10.71% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.31% 0.00% 100.00%

TOTAL $297,046 $368,160,337 $2,601,179 $18,485,821 $159,418 $3,178,885 $1,386,264 $287,237 $1,589,172 $49,972,533 $15,450,960 ($4,521,790) $1,786,222,937 PERCENT 0.02% 20.61% 0.15% 1.03% 0.01% 0.18% 0.08% 0.02% 0.09% 2.80% 0.87% -0.26% 100.00%


21

DISTRICT MIGRANTEDUCATION

(15)

SPECIALEDUCATION

(16)

REGIONALOCCUPATIONAL

CENTERS(17)

NON-AGENCYEDUCATIONAL

(18)

NON-AGENCYOTHER

(19)

COMMUNITYSERVICES

(20)

DEVELOPMENTCHILD CARESERVICES

(21)

FOOD

SERVICES/ ENTERPRISE

(22)

FACILITIESACQUISITION &CONSTRUCTION

(23)

OTHEROUTGO

(24)

ADULT EDUCATIONCHILD

DEVELOPMENTCAFETERIA

(25)

INDIRECT COSTSCHARGED TO

OTHER FUNDS(26)

TOTALEXPENDITURES

(27)

UNIFIED(1) ALAMEDA $0 $20,296,487 $448,123 $509,500 $138,956 $74,526 $88,665 $5,731 $206,409 $4,062,730 $896,963 ($154,556) $86,783,002 (1)

% 0.00% 23.39% 0.52% 0.59% 0.16% 0.09% 0.10% 0.01% 0.24% 4.68% 1.03% -0.19% 100.00%

(2) ALBANY 0 6,953,518 0 232,707 20,462 188,952 23,842 0 0 847,812 265,073 (135,755) 34,747,404 (2)

% 0.00% 20.01% 0.00% 0.67% 0.06% 0.54% 0.07% 0.00% 0.00% 2.44% 0.76% -0.38% 100.00%

(3) BERKELEY 0 24,565,786 0 458,025 0 1,080,135 36,226 11,163 1,394 313,496 4,476,690 (650,991) 115,001,199 (3)

% 0.00% 21.36% 0.00% 0.40% 0.00% 0.94% 0.03% 0.01% 0.00% 0.27% 3.89% -0.57% 100.00%

(4) CASTRO VALLEY 0 15,914,723 386,498 0 0 385,489 0 2,630 20,574 1,647,247 729,289 (294,519) 69,587,894 (4)

% 0.00% 22.87% 0.56% 0.00% 0.00% 0.55% 0.00% 0.00% 0.03% 2.37% 1.05% -0.42% 100.00%

(5) DUBLIN 0 9,525,996 7,660 0 0 0 0 5,384 0 3,764,003 380,964 (77,956) 56,462,052 (5)

% 0.00% 16.87% 0.01% 0.00% 0.00% 0.00% 0.00% 0.01% 0.00% 6.67% 0.67% -0.13% 100.00%

(6) EMERY 0 1,534,266 0 0 0 0 0 1,683 0 850,080 195,931 0 10,826,708 (6)

% 0.00% 14.17% 0.00% 0.00% 0.00% 0.00% 0.00% 0.02% 0.00% 7.85% 1.81% 0.00% 100.00%

(7) FREMONT 0 60,335,206 0 110,563 0 509,211 0 31,559 884,587 4,775,082 471,885 (407,113) 256,412,161 (7)

% 0.00% 23.53% 0.00% 0.04% 0.00% 0.20% 0.00% 0.01% 0.34% 1.86% 0.18% -0.15% 100.00%

(8) HAYWARD 0 34,433,474 0 713,579 0 19,678 0 69,701 41,625 5,248,199 1,570,935 (391,854) 184,666,082 (8)

% 0.00% 18.65% 0.00% 0.39% 0.00% 0.01% 0.00% 0.04% 0.02% 2.84% 0.85% -0.21% 100.00%

(9) LIVERMORE 216,185 21,808,139 1,698 0 0 113,178 0 0 0 1,969,611 176,963 (183,195) 103,426,564 (9)

% 0.21% 21.09% 0.00% 0.00% 0.00% 0.11% 0.00% 0.00% 0.00% 1.90% 0.17% -0.17% 100.00%

(10) NEW HAVEN 0 22,659,959 145,523 724,250 0 91,736 0 193 0 1,723,191 198,833 (137,354) 99,659,417 (10)

% 0.00% 22.74% 0.15% 0.73% 0.00% 0.09% 0.00% 0.00% 0.00% 1.73% 0.20% -0.15% 100.00%

(11) NEWARK 0 10,328,775 498 305,549 0 226,724 0 0 0 1,853,560 434,373 (147,696) 50,627,000 (11)

% 0.00% 20.40% 0.00% 0.60% 0.00% 0.45% 0.00% 0.00% 0.00% 3.66% 0.86% -0.28% 100.00%

(12) OAKLAND 80,861 77,233,901 1,611,179 15,074,423 0 420,979 1,237,531 99,582 292,383 12,956,019 4,635,507 (1,257,207) 410,893,008 (12)

% 0.02% 18.80% 0.39% 3.67% 0.00% 0.10% 0.30% 0.02% 0.07% 3.15% 1.13% -0.28% 100.00%

(13) PIEDMONT 0 6,077,401 0 0 0 0 0 0 16,527 292,823 35,199 (120,000) 30,079,373 (13)

% 0.00% 20.20% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.05% 0.97% 0.12% -0.38% 100.00%

(14) PLEASANTON 0 23,245,619 0 0 0 0 0 0 16,879 4,845,589 284,467 (192,778) 120,236,722 (14)

% 0.00% 19.33% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.01% 4.03% 0.25% -0.16% 100.00%

(15) SAN LEANDRO 0 14,387,901 0 0 0 0 0 59,554 45,944 1,695,023 174,943 (137,258) 68,001,645 (15)

% 0.00% 21.16% 0.00% 0.00% 0.00% 0.00% 0.00% 0.09% 0.07% 2.49% 0.26% -0.21% 100.00%

(16) SAN LORENZO 0 18,647,782 0 357,225 0 68,277 0 57 62,850 3,119,578 520,161 (233,558) 86,400,926 (16)

% 0.00% 21.58% 0.00% 0.41% 0.00% 0.08% 0.00% 0.00% 0.07% 3.61% 0.60% -0.26% 100.00%

(17) SUNOL GLEN 0 165,616 0 0 0 0 0 0 0 8,490 1,445 0 1,984,198 (17)

% 0.00% 8.35% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.43% 0.07% 0.00% 100.00%

ELEMENTARY(18) MOUNTAIN HOUSE 0 45,788 0 0 0 0 0 0 0 0 1,339 0 427,582 (18)

% 0.00% 10.71% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.31% 0.00% 100.00%

TOTAL $297,046 $368,160,337 $2,601,179 $18,485,821 $159,418 $3,178,885 $1,386,264 $287,237 $1,589,172 $49,972,533 $15,450,960 ($4,521,790) $1,786,222,937 PERCENT 0.02% 20.61% 0.15% 1.03% 0.01% 0.18% 0.08% 0.02% 0.09% 2.80% 0.87% -0.26% 100.00%


22

DISTRICT *P-2 ADACERTIFICATED

SALARIES

(1000-1999)

CLASSIFIED SALARIES

(2000-2999)

EMPLOYEE BENEFITS

(3000-3999)

BOOKS & SUPPLIES

(4000-4999)

OPERATING EXPENSES

(5000-5999)

CAPITAL OUTLAY

(6000-6999)

OTHER OUTGO

(7100-7299)(7400-7499)

DIRECT SUPPORT INDIRECT COSTS

(7300-7399)

TOTAL EXPENDITURES (without Other

Financing Uses)

UNIFIED

(1) ALAMEDA 8,889 $40,516,147 $12,596,923 $13,103,035 $3,675,181 $12,686,723 $298,669 $609,298 ($154,556) $83,331,420 (1)

Cost Per ADA $4,558 $1,417 $1,474 $413 $1,427 $34 $69 ($17) $9,375

48.63% 15.12% 15.72% 4.41% 15.22% 0.36% 0.73% -0.19% 100.00%

(2) ALBANY 3,650 17,066,588 4,231,906 8,241,978 1,465,383 3,029,492 0 780,012 (135,755) 34,679,604 (2)

Cost Per ADA 4,676 1,159 2,258 401 830 0 214 (37) 9,501

49.20% 12.20% 23.77% 4.23% 8.74% 0.00% 2.25% -0.39% 100.00%

(3) BERKELEY 8,945 47,957,678 20,873,297 21,740,625 3,834,671 20,301,907 630,516 0 (650,991) 114,687,703 (3)

Cost Per ADA 5,361 2,334 2,430 429 2,270 70 0 (73) 12,821

43.13% 18.20% 18.96% 3.34% 17.70% 0.55% 0.00% -1.88% 100.00%

(4) CASTRO VALLEY 8,750 35,479,519 10,665,379 11,804,708 2,555,520 7,709,466 20,574 1,077,959 (294,519) 69,018,606 (4)

Cost Per ADA 4,055 1,219 1,349 292 881 2 123 (34) 7,887

51.42% 15.45% 17.10% 3.70% 11.17% 0.03% 1.56% -0.43% 100.00%

(5) DUBLIN 6,622 30,316,405 8,393,817 7,556,794 1,332,180 5,176,807 0 273,926 (77,956) 52,971,973 (5)

Cost Per ADA 4,578 1,268 1,141 201 782 0 41 (12) 7,999

57.19% 15.85% 14.27% 2.51% 9.77% 0.00% 0.52% -0.11% 100.00%

(6) EMERY 682 4,088,796 1,645,176 2,245,815 280,107 1,716,734 0 0 0 9,976,628 (6)

Cost Per ADA 5,995 2,412 3,293 411 2,517 0 0 0 14,628

40.98% 16.49% 22.51% 2.81% 17.21% 0.00% 0.00% 0.00% 100.00%

(7) FREMONT 31,622 138,378,412 42,800,978 33,053,411 9,976,740 25,093,844 1,072,243 4,772,504 (407,113) 254,741,019 (7)

Cost Per ADA 4,376 1,354 1,045 315 794 34 151 (13) 8,056

54.32% 16.80% 12.98% 3.92% 9.85% 0.42% 1.87% -0.16% 100.00%

(8) HAYWARD 19,493 88,565,761 31,573,270 21,781,518 10,990,011 26,655,449 264,646 3,576,047 (391,854) 183,014,848 (8)

Cost Per ADA 4,543 1,620 1,117 564 1,367 14 183 (20) 9,388

47.58% 17.25% 11.90% 6.00% 14.56% 0.14% 2.78% -0.21% 100.00%

(9) LIVERMORE 12,348 48,963,156 16,287,648 20,656,127 3,709,297 12,009,417 14,503 1,969,611 (183,195) 103,426,564 (9)

Cost Per ADA 3,965 1,319 1,673 300 973 1 160 (15) 8,376

47.35% 15.75% 19.97% 3.59% 11.61% 0.01% 1.90% -0.18% 100.00%

(10) NEW HAVEN 12,410 57,912,415 13,109,368 17,054,391 1,746,225 8,251,178 0 1,292,964 (137,354) 99,229,187 (10)

Cost Per ADA 4,667 1,056 1,374 141 665 0 104 (11) 7,996

58.36% 13.21% 17.19% 1.76% 8.32% 0.00% 1.30% -0.14% 100.00%

General Fund Expenditures by Object 2011-12

Cost per Unit of ADAPercent of Total Expenditures (Excludes Other Financing Uses)

Source: 2011-12 Unaudited Actuals Financial Report

* 2011-12 P-2 Attendance Report, excluding ROC/P, adult, and charter school ADA.

Al percentage figures may be rounded.

23


SALARIES

(1000-1999)

CLASSIFIED SALARIES

(2000-2999)

EMPLOYEE BENEFITS

(3000-3999)

BOOKS & SUPPLIES

(4000-4999)

OPERATING EXPENSES

(5000-5999)

CAPITAL OUTLAY

(6000-6999)

OTHER OUTGO

(7100-7299)(7400-7499)


(7300-7399)


Financing Uses)

UNIFIED

(1) ALAMEDA 8,889 $40,516,147 $12,596,923 $13,103,035 $3,675,181 $12,686,723 $298,669 $609,298 ($154,556) $83,331,420 (1)

Cost Per ADA $4,558 $1,417 $1,474 $413 $1,427 $34 $69 ($17) $9,375

48.63% 15.12% 15.72% 4.41% 15.22% 0.36% 0.73% -0.19% 100.00%

(2) ALBANY 3,650 17,066,588 4,231,906 8,241,978 1,465,383 3,029,492 0 780,012 (135,755) 34,679,604 (2)

Cost Per ADA 4,676 1,159 2,258 401 830 0 214 (37) 9,501

49.20% 12.20% 23.77% 4.23% 8.74% 0.00% 2.25% -0.39% 100.00%

(3) BERKELEY 8,945 47,957,678 20,873,297 21,740,625 3,834,671 20,301,907 630,516 0 (650,991) 114,687,703 (3)

Cost Per ADA 5,361 2,334 2,430 429 2,270 70 0 (73) 12,821

43.13% 18.20% 18.96% 3.34% 17.70% 0.55% 0.00% -1.88% 100.00%

(4) CASTRO VALLEY 8,750 35,479,519 10,665,379 11,804,708 2,555,520 7,709,466 20,574 1,077,959 (294,519) 69,018,606 (4)

Cost Per ADA 4,055 1,219 1,349 292 881 2 123 (34) 7,887

51.42% 15.45% 17.10% 3.70% 11.17% 0.03% 1.56% -0.43% 100.00%

(5) DUBLIN 6,622 30,316,405 8,393,817 7,556,794 1,332,180 5,176,807 0 273,926 (77,956) 52,971,973 (5)

Cost Per ADA 4,578 1,268 1,141 201 782 0 41 (12) 7,999

57.19% 15.85% 14.27% 2.51% 9.77% 0.00% 0.52% -0.11% 100.00%

(6) EMERY 682 4,088,796 1,645,176 2,245,815 280,107 1,716,734 0 0 0 9,976,628 (6)

Cost Per ADA 5,995 2,412 3,293 411 2,517 0 0 0 14,628

40.98% 16.49% 22.51% 2.81% 17.21% 0.00% 0.00% 0.00% 100.00%

(7) FREMONT 31,622 138,378,412 42,800,978 33,053,411 9,976,740 25,093,844 1,072,243 4,772,504 (407,113) 254,741,019 (7)

Cost Per ADA 4,376 1,354 1,045 315 794 34 151 (13) 8,056

54.32% 16.80% 12.98% 3.92% 9.85% 0.42% 1.87% -0.16% 100.00%

(8) HAYWARD 19,493 88,565,761 31,573,270 21,781,518 10,990,011 26,655,449 264,646 3,576,047 (391,854) 183,014,848 (8)

Cost Per ADA 4,543 1,620 1,117 564 1,367 14 183 (20) 9,388

47.58% 17.25% 11.90% 6.00% 14.56% 0.14% 2.78% -0.21% 100.00%

(9) LIVERMORE 12,348 48,963,156 16,287,648 20,656,127 3,709,297 12,009,417 14,503 1,969,611 (183,195) 103,426,564 (9)

Cost Per ADA 3,965 1,319 1,673 300 973 1 160 (15) 8,376

47.35% 15.75% 19.97% 3.59% 11.61% 0.01% 1.90% -0.18% 100.00%

(10) NEW HAVEN 12,410 57,912,415 13,109,368 17,054,391 1,746,225 8,251,178 0 1,292,964 (137,354) 99,229,187 (10)

Cost Per ADA 4,667 1,056 1,374 141 665 0 104 (11) 7,996

58.36% 13.21% 17.19% 1.76% 8.32% 0.00% 1.30% -0.14% 100.00%



24


SALARIES(1000-1999)

CLASSIFIED SALARIES(2000-2999)

EMPLOYEE BENEFITS(3000-3999)

BOOKS & SUPPLIES(4000-4999)

OPERATING EXPENSES(5000-5999)

CAPITAL OUTLAY

(6000-6999)

OTHER OUTGO(7100-7299)(7400-7499)


(7300-7399)


Financing Uses)

(11) NEWARK 6,356 26,436,361 7,666,862 7,777,065 1,627,223 5,386,655 26,970 1,802,875 (147,696) 50,576,315 (11)

Cost Per ADA 4,159 1,206 1,224 256 847 4 284 (23) 7,957

52.27% 15.16% 15.38% 3.22% 10.65% 0.05% 3.56% -0.29% 100.00%

(12) OAKLAND 35,992 151,313,848 58,632,692 95,711,748 17,084,755 75,691,587 759,566 9,539,820 (1,257,207) 407,476,809 (12)

Cost Per ADA 4,204 1,629 2,659 475 2,103 21 265 (35) 11,321

37.13% 14.39% 23.49% 4.19% 18.58% 0.19% 2.34% -0.31% 100.00%

(13) PIEDMONT 2,458 14,975,147 4,519,012 6,653,716 1,234,712 2,507,436 16,527 0 (120,000) 29,786,550 (13)

Cost Per ADA 6,092 1,838 2,707 502 1,020 7 0 (49) 12,117

49.89% 15.17% 22.34% 4.15% 8.42% 0.06% 0.00% -0.03% 100.00%

(14) PLEASANTON 14,499 68,001,965 15,381,067 16,483,254 3,397,389 12,136,472 183,764 1,658,634 (192,778) 117,049,767 (14)

Cost Per ADA 4,690 1,061 1,137 234 837 13 114 (13) 8,073

57.98% 13.14% 14.08% 2.90% 10.37% 0.16% 1.42% -0.05% 100.00%

(15) SAN LEANDRO 8,479 38,883,994 9,031,614 8,981,443 1,930,562 7,560,786 55,481 1,156,522 (137,258) 67,463,144 (15)

Cost Per ADA 4,586 1,065 1,059 228 892 7 136 (16) 7,957

57.64% 13.39% 13.31% 2.86% 11.21% 0.08% 1.71% -0.20% 100.00%

(16) SAN LORENZO 10,712 43,889,427 13,398,354 14,517,688 2,730,130 8,844,660 134,648 2,046,349 (233,558) 85,327,698 (16)

Cost Per ADA 4,097 1,251 1,355 255 826 13 191 (22) 7,966

51.43% 15.70% 17.01% 3.20% 10.37% 0.16% 2.40% -0.27% 100.00%

(17) SUNOL GLEN 253 930,907 423,954 271,071 89,474 260,301 0 0 0 1,975,707 (17)

Cost Per ADA 3,679 1,676 1,071 354 1,029 0 0 0 7,809

47.11% 21.46% 13.72% 4.53% 13.18% 0.00% 0.00% 0.00% 100.00%

ELEMENTARY

(18) MOUNTAIN HOUSE 37 115,625 109,686 87,093 24,125 91,053 0 0 0 427,582 (18)

Cost Per ADA 3,125 2,964 2,354 652 2,461 0 0 0 11,556

84.21% 5.55% 4.41% 1.22% 4.61% 0.00% 0.00% 0.00% 100.00%

TOTAL 192,197 853,792,151 271,341,003 307,721,480 67,683,685 235,109,967 3,478,107 30,556,521 (4,521,790) 1,765,161,124 Cost Per ADA $4,442 $1,412 $1,601 $352 $1,223 $18 $159 ($24) $9,183 PERCENT 48.38% 15.37% 17.43% 3.83% 13.32% 0.20% 1.73% -0.26% 100.00%




* 2011-12 P-2 Attendance Report, excluding ROC/P, adult, and charter school ADA.

Al percentage figures may be rounded.

25


SALARIES(1000-1999)

CLASSIFIED SALARIES(2000-2999)

EMPLOYEE BENEFITS(3000-3999)

BOOKS & SUPPLIES(4000-4999)

OPERATING EXPENSES(5000-5999)

CAPITAL OUTLAY

(6000-6999)

OTHER OUTGO(7100-7299)(7400-7499)


(7300-7399)


Financing Uses)

(11) NEWARK 6,356 26,436,361 7,666,862 7,777,065 1,627,223 5,386,655 26,970 1,802,875 (147,696) 50,576,315 (11)

Cost Per ADA 4,159 1,206 1,224 256 847 4 284 (23) 7,957

52.27% 15.16% 15.38% 3.22% 10.65% 0.05% 3.56% -0.29% 100.00%

(12) OAKLAND 35,992 151,313,848 58,632,692 95,711,748 17,084,755 75,691,587 759,566 9,539,820 (1,257,207) 407,476,809 (12)

Cost Per ADA 4,204 1,629 2,659 475 2,103 21 265 (35) 11,321

37.13% 14.39% 23.49% 4.19% 18.58% 0.19% 2.34% -0.31% 100.00%

(13) PIEDMONT 2,458 14,975,147 4,519,012 6,653,716 1,234,712 2,507,436 16,527 0 (120,000) 29,786,550 (13)

Cost Per ADA 6,092 1,838 2,707 502 1,020 7 0 (49) 12,117

49.89% 15.17% 22.34% 4.15% 8.42% 0.06% 0.00% -0.03% 100.00%

(14) PLEASANTON 14,499 68,001,965 15,381,067 16,483,254 3,397,389 12,136,472 183,764 1,658,634 (192,778) 117,049,767 (14)

Cost Per ADA 4,690 1,061 1,137 234 837 13 114 (13) 8,073

57.98% 13.14% 14.08% 2.90% 10.37% 0.16% 1.42% -0.05% 100.00%

(15) SAN LEANDRO 8,479 38,883,994 9,031,614 8,981,443 1,930,562 7,560,786 55,481 1,156,522 (137,258) 67,463,144 (15)

Cost Per ADA 4,586 1,065 1,059 228 892 7 136 (16) 7,957

57.64% 13.39% 13.31% 2.86% 11.21% 0.08% 1.71% -0.20% 100.00%

(16) SAN LORENZO 10,712 43,889,427 13,398,354 14,517,688 2,730,130 8,844,660 134,648 2,046,349 (233,558) 85,327,698 (16)

Cost Per ADA 4,097 1,251 1,355 255 826 13 191 (22) 7,966

51.43% 15.70% 17.01% 3.20% 10.37% 0.16% 2.40% -0.27% 100.00%

(17) SUNOL GLEN 253 930,907 423,954 271,071 89,474 260,301 0 0 0 1,975,707 (17)

Cost Per ADA 3,679 1,676 1,071 354 1,029 0 0 0 7,809

47.11% 21.46% 13.72% 4.53% 13.18% 0.00% 0.00% 0.00% 100.00%

ELEMENTARY

(18) MOUNTAIN HOUSE 37 115,625 109,686 87,093 24,125 91,053 0 0 0 427,582 (18)

Cost Per ADA 3,125 2,964 2,354 652 2,461 0 0 0 11,556

84.21% 5.55% 4.41% 1.22% 4.61% 0.00% 0.00% 0.00% 100.00%

TOTAL 192,197 853,792,151 271,341,003 307,721,480 67,683,685 235,109,967 3,478,107 30,556,521 (4,521,790) 1,765,161,124 Cost Per ADA $4,442 $1,412 $1,601 $352 $1,223 $18 $159 ($24) $9,183 PERCENT 48.38% 15.37% 17.43% 3.83% 13.32% 0.20% 1.73% -0.26% 100.00%



26

DISTRICTEXCESS (DEFICIENCY)

OF REVENUE OVER EXPENDITURES

NETINTERFUND TRANSFERS

NET OTHER SOURCES / USES

NET INCREASE (DECREASE) IN FUND

NET BEGINNING BALANCE ENDING BALANCE CHANGE %

UNIFIED

(1) ALAMEDA $4,703,218 ($3,451,582) $0 $1,251,636 $14,948,450 $16,200,086 8.37% (1)

(2) ALBANY (110,577) 1,059,200 0 948,623 6,407,195 7,355,818 14.81% (2)

(3) BERKELEY 2,487,065 (313,496) 0 2,173,569 15,290,497 17,464,066 14.22% (3)

(4) CASTRO VALLEY 106,989 (564,278) 0 (457,289) 17,280,243 16,822,954 -2.65% (4)

(5) DUBLIN 2,275,696 (3,490,077) 0 (1,214,381) 4,963,194 3,748,813 -24.47% (5)

(6) EMERY 494,864 (850,080) 0 (355,216) 3,328,028 2,972,812 -10.67% (6)

(7) FREMONT (4,155,692) 822,915 0 (3,332,777) 39,394,365 36,061,588 -8.46% (7)

(8) HAYWARD 309,207 (1,507,290) 0 (1,198,083) 23,560,414 22,362,331 -5.09% (8)

(9) LIVERMORE (4,529,242) 1,081,457 0 (3,447,785) 14,809,638 11,361,853 -23.28% (9)

(10) NEW HAVEN (1,766,458) 1,760,153 400,000 393,695 5,146,059 5,539,754 7.65% (10)

(11) NEWARK 2,559,193 78,126 0 2,637,319 4,948,805 7,586,124 53.29% (11)

(12) OAKLAND 6,836,614 4,326,328 0 11,162,942 36,045,935 47,208,877 30.97% (12)

(13) PIEDMONT 724,119 (292,823) 0 431,296 4,427,441 4,858,737 9.74% (13)

(14) PLEASANTON 5,860,215 (3,016,376) 0 2,843,839 12,591,830 15,435,669 22.58% (14)

(15) SAN LEANDRO (1,043,609) 592,070 0 (451,539) 8,685,880 8,234,341 -5.20% (15)

(16) SAN LORENZO 2,918,636 (879,899) 0 2,038,737 14,503,095 16,541,832 14.06% (16)

(17) SUNOL GLEN 253,843 (8,490) 0 245,353 646,188 891,541 37.97% (17)

ELEMENTARY

(18) MOUNTAIN HOUSE (14,277) 0 0 (14,277) 216,172 201,895 -6.60% (18)

TOTAL $17,909,804 ($4,654,142) $400,000 $13,655,662 $227,193,429 $240,849,091 6.01%

Other Financing Sources/Uses and General Fund Balance

2011-12



27

DISTRICTEXCESS (DEFICIENCY)

OF REVENUE OVER EXPENDITURES

NETINTERFUND TRANSFERS

NET OTHER SOURCES / USES

NET INCREASE (DECREASE) IN FUND

NET BEGINNING BALANCE ENDING BALANCE CHANGE %

UNIFIED

(1) ALAMEDA $4,703,218 ($3,451,582) $0 $1,251,636 $14,948,450 $16,200,086 8.37% (1)

(2) ALBANY (110,577) 1,059,200 0 948,623 6,407,195 7,355,818 14.81% (2)

(3) BERKELEY 2,487,065 (313,496) 0 2,173,569 15,290,497 17,464,066 14.22% (3)

(4) CASTRO VALLEY 106,989 (564,278) 0 (457,289) 17,280,243 16,822,954 -2.65% (4)

(5) DUBLIN 2,275,696 (3,490,077) 0 (1,214,381) 4,963,194 3,748,813 -24.47% (5)

(6) EMERY 494,864 (850,080) 0 (355,216) 3,328,028 2,972,812 -10.67% (6)

(7) FREMONT (4,155,692) 822,915 0 (3,332,777) 39,394,365 36,061,588 -8.46% (7)

(8) HAYWARD 309,207 (1,507,290) 0 (1,198,083) 23,560,414 22,362,331 -5.09% (8)

(9) LIVERMORE (4,529,242) 1,081,457 0 (3,447,785) 14,809,638 11,361,853 -23.28% (9)

(10) NEW HAVEN (1,766,458) 1,760,153 400,000 393,695 5,146,059 5,539,754 7.65% (10)

(11) NEWARK 2,559,193 78,126 0 2,637,319 4,948,805 7,586,124 53.29% (11)

(12) OAKLAND 6,836,614 4,326,328 0 11,162,942 36,045,935 47,208,877 30.97% (12)

(13) PIEDMONT 724,119 (292,823) 0 431,296 4,427,441 4,858,737 9.74% (13)

(14) PLEASANTON 5,860,215 (3,016,376) 0 2,843,839 12,591,830 15,435,669 22.58% (14)

(15) SAN LEANDRO (1,043,609) 592,070 0 (451,539) 8,685,880 8,234,341 -5.20% (15)

(16) SAN LORENZO 2,918,636 (879,899) 0 2,038,737 14,503,095 16,541,832 14.06% (16)

(17) SUNOL GLEN 253,843 (8,490) 0 245,353 646,188 891,541 37.97% (17)

ELEMENTARY

(18) MOUNTAIN HOUSE (14,277) 0 0 (14,277) 216,172 201,895 -6.60% (18)

TOTAL $17,909,804 ($4,654,142) $400,000 $13,655,662 $227,193,429 $240,849,091 6.01%

Other Financing Sources/Uses and General Fund Balance

2011-12

28

DISTRICT REVOLVINGFUND STORES PREPAID

EXPENSESALL

OTHERS

RESTRICTED PROGRAM BALANCES

COMMITTED OTHER

COMMITMENTS

ASSIGNED OTHER

ASSIGNMENTS

RESERVED FOR ECONOMIC

UNCERTAINTIES

UNASSIGNED UNAPPROPRIATED

AMOUNTSENDING

BALANCE

UNIFIED

(1) ALAMEDA $50,000 $0 $0 $0 $4,116,550 $0 $2,502,505 $0 $9,531,031 $16,200,086 (1)

% 0.31% 0.00% 0.00% 0.00% 25.41% 0.00% 15.45% 0.00% 58.83% 100.00%

(2) ALBANY 25,000 0 29,819 0 577,464 0 227,926 0 6,495,609 $7,355,818 (2)

% 0.34% 0.00% 0.41% 0.00% 7.85% 0.00% 3.10% 0.00% 88.30% 100.00%

(3) BERKELEY 100,000 0 0 0 2,869,203 4,752,163 0 916,126 8,826,574 17,464,066 (3)

% 0.57% 0.00% 0.00% 0.00% 16.43% 27.21% 0.00% 5.25% 50.54% 100.00%

(4) CASTRO VALLEY 100,000 28,372 29,072 0 2,628,372 0 8,147,910 2,087,637 3,801,591 16,822,954 (4)

% 0.59% 0.17% 0.17% 0.00% 15.62% 0.00% 48.43% 12.41% 22.61% 100.00%

(5) DUBLIN 25,000 29,094 15,490 0 398,788 0 823,453 2,449,991 6,997 3,748,813 (5)

% 0.67% 0.78% 0.41% 0.00% 10.64% 0.00% 21.96% 65.35% 0.19% 100.00%

(6) EMERY 10,000 0 0 0 337,570 0 0 433,068 2,192,174 2,972,812 (6)

% 0.34% 0.00% 0.00% 0.00% 11.36% 0.00% 0.00% 14.57% 73.73% 100.00%

(7) FREMONT 100,000 235,731 81,988 0 5,792,391 0 4,020,476 5,094,822 20,736,180 36,061,588 (7)

% 0.28% 0.65% 0.23% 0.00% 16.06% 0.00% 11.15% 14.13% 57.50% 100.00%

(8) HAYWARD 100,000 180,669 451,804 0 3,200,880 0 0 5,539,982 12,888,996 22,362,331 (8)

% 0.45% 0.81% 2.02% 0.00% 14.31% 0.00% 0.00% 24.77% 57.64% 100.00%

(9) LIVERMORE 50,000 208,873 0 0 1,567,375 1,220,241 4,178,303 4,137,061 0 11,361,853 (9)

% 0.44% 1.84% 0.00% 0.00% 13.80% 10.74% 36.77% 36.41% 0.00% 100.00%

(10) NEW HAVEN 48,000 0 204 0 2,347,902 0 80,000 3,063,648 0 5,539,754 (10)

% 0.87% 0.00% 0.00% 0.00% 42.38% 0.00% 1.44% 55.31% 0.00% 100.00%

General Fund Ending Balance Components2011-12


29


EXPENSESALL

OTHERS

RESTRICTED PROGRAM BALANCES

COMMITTED OTHER

COMMITMENTS

ASSIGNED OTHER

ASSIGNMENTS


UNCERTAINTIES


AMOUNTSENDING

BALANCE

UNIFIED

(1) ALAMEDA $50,000 $0 $0 $0 $4,116,550 $0 $2,502,505 $0 $9,531,031 $16,200,086 (1)

% 0.31% 0.00% 0.00% 0.00% 25.41% 0.00% 15.45% 0.00% 58.83% 100.00%

(2) ALBANY 25,000 0 29,819 0 577,464 0 227,926 0 6,495,609 $7,355,818 (2)

% 0.34% 0.00% 0.41% 0.00% 7.85% 0.00% 3.10% 0.00% 88.30% 100.00%

(3) BERKELEY 100,000 0 0 0 2,869,203 4,752,163 0 916,126 8,826,574 17,464,066 (3)

% 0.57% 0.00% 0.00% 0.00% 16.43% 27.21% 0.00% 5.25% 50.54% 100.00%

(4) CASTRO VALLEY 100,000 28,372 29,072 0 2,628,372 0 8,147,910 2,087,637 3,801,591 16,822,954 (4)

% 0.59% 0.17% 0.17% 0.00% 15.62% 0.00% 48.43% 12.41% 22.61% 100.00%

(5) DUBLIN 25,000 29,094 15,490 0 398,788 0 823,453 2,449,991 6,997 3,748,813 (5)

% 0.67% 0.78% 0.41% 0.00% 10.64% 0.00% 21.96% 65.35% 0.19% 100.00%

(6) EMERY 10,000 0 0 0 337,570 0 0 433,068 2,192,174 2,972,812 (6)

% 0.34% 0.00% 0.00% 0.00% 11.36% 0.00% 0.00% 14.57% 73.73% 100.00%

(7) FREMONT 100,000 235,731 81,988 0 5,792,391 0 4,020,476 5,094,822 20,736,180 36,061,588 (7)

% 0.28% 0.65% 0.23% 0.00% 16.06% 0.00% 11.15% 14.13% 57.50% 100.00%

(8) HAYWARD 100,000 180,669 451,804 0 3,200,880 0 0 5,539,982 12,888,996 22,362,331 (8)

% 0.45% 0.81% 2.02% 0.00% 14.31% 0.00% 0.00% 24.77% 57.64% 100.00%

(9) LIVERMORE 50,000 208,873 0 0 1,567,375 1,220,241 4,178,303 4,137,061 0 11,361,853 (9)

% 0.44% 1.84% 0.00% 0.00% 13.80% 10.74% 36.77% 36.41% 0.00% 100.00%

(10) NEW HAVEN 48,000 0 204 0 2,347,902 0 80,000 3,063,648 0 5,539,754 (10)

% 0.87% 0.00% 0.00% 0.00% 42.38% 0.00% 1.44% 55.31% 0.00% 100.00%



30


EXPENSESALL

OTHERSRESTRICTED

PROGRAM BALANCES

COMMITTED OTHER

COMMITMENTS

ASSIGNED OTHER

ASSIGNMENTS


UNCERTAINTIES


AMOUNTSENDING

BALANCE

(11) NEWARK 25,000 78,597 0 0 837,099 0 2,800,000 1,517,300 2,328,128 7,586,124 (11)

% 0.33% 1.04% 0.00% 0.00% 11.03% 0.00% 36.91% 20.00% 30.69% 100.00%

(12) OAKLAND 145,468 0 0 0 12,382,673 19,931,595 0 12,326,790 2,422,351 47,208,877 (12)

% 0.31% 0.00% 0.00% 0.00% 26.23% 42.22% 0.00% 26.11% 5.13% 100.00%

(13) PIEDMONT 25,000 0 32,457 0 12,052 315,630 3,571,216 902,382 0 4,858,737 (13)

% 0.51% 0.00% 0.67% 0.00% 0.25% 6.50% 73.50% 18.57% 0.00% 100.00%

(14) PLEASANTON 57,250 61,011 99,131 0 2,675,766 999,525 0 3,607,102 7,935,884 15,435,669 (14)

% 0.37% 0.40% 0.64% 0.00% 17.33% 6.48% 0.00% 23.37% 51.41% 100.00%

(15) SAN LEANDRO 40,000 0 0 0 1,394,239 0 5,325,962 0 1,474,140 8,234,341 (15)

% 0.49% 0.00% 0.00% 0.00% 16.93% 0.00% 64.68% 0.00% 17.90% 100.00%

(16) SAN LORENZO 35,000 232,099 0 0 2,159,862 0 8,930,814 5,184,057 0 16,541,832 (16)

% 0.21% 1.40% 0.00% 0.00% 13.06% 0.00% 53.99% 31.34% 0.00% 100.00%

(17) SUNOL GLEN 4,000 0 0 0 27,083 0 145,250 106,177 609,031 891,541 (17)

% 0.45% 0.00% 0.00% 0.00% 3.04% 0.00% 16.29% 11.91% 68.31% 100.00%

ELEMENTARY

(18) MOUNTAIN HOUSE 1,000 0 0 0 0 0 13,124 62,000 125,771 201,895 (18)

% 0.50% 0.00% 0.00% 0.00% 0.00% 0.00% 6.50% 30.71% 62.29% 100.00%

TOTAL $940,718 $1,054,446 $739,965 $0 $43,325,269 $27,219,154 $40,766,939 $47,428,143 $79,374,457 $240,849,091 PERCENT 0.39% 0.44% 0.31% 0.00% 17.99% 11.30% 16.93% 19.69% 32.95% 100.00%



31


EXPENSESALL

OTHERSRESTRICTED

PROGRAM BALANCES

COMMITTED OTHER

COMMITMENTS

ASSIGNED OTHER

ASSIGNMENTS


UNCERTAINTIES


AMOUNTSENDING

BALANCE

(11) NEWARK 25,000 78,597 0 0 837,099 0 2,800,000 1,517,300 2,328,128 7,586,124 (11)

% 0.33% 1.04% 0.00% 0.00% 11.03% 0.00% 36.91% 20.00% 30.69% 100.00%

(12) OAKLAND 145,468 0 0 0 12,382,673 19,931,595 0 12,326,790 2,422,351 47,208,877 (12)

% 0.31% 0.00% 0.00% 0.00% 26.23% 42.22% 0.00% 26.11% 5.13% 100.00%

(13) PIEDMONT 25,000 0 32,457 0 12,052 315,630 3,571,216 902,382 0 4,858,737 (13)

% 0.51% 0.00% 0.67% 0.00% 0.25% 6.50% 73.50% 18.57% 0.00% 100.00%

(14) PLEASANTON 57,250 61,011 99,131 0 2,675,766 999,525 0 3,607,102 7,935,884 15,435,669 (14)

% 0.37% 0.40% 0.64% 0.00% 17.33% 6.48% 0.00% 23.37% 51.41% 100.00%

(15) SAN LEANDRO 40,000 0 0 0 1,394,239 0 5,325,962 0 1,474,140 8,234,341 (15)

% 0.49% 0.00% 0.00% 0.00% 16.93% 0.00% 64.68% 0.00% 17.90% 100.00%

(16) SAN LORENZO 35,000 232,099 0 0 2,159,862 0 8,930,814 5,184,057 0 16,541,832 (16)

% 0.21% 1.40% 0.00% 0.00% 13.06% 0.00% 53.99% 31.34% 0.00% 100.00%

(17) SUNOL GLEN 4,000 0 0 0 27,083 0 145,250 106,177 609,031 891,541 (17)

% 0.45% 0.00% 0.00% 0.00% 3.04% 0.00% 16.29% 11.91% 68.31% 100.00%

ELEMENTARY

(18) MOUNTAIN HOUSE 1,000 0 0 0 0 0 13,124 62,000 125,771 201,895 (18)

% 0.50% 0.00% 0.00% 0.00% 0.00% 0.00% 6.50% 30.71% 62.29% 100.00%

TOTAL $940,718 $1,054,446 $739,965 $0 $43,325,269 $27,219,154 $40,766,939 $47,428,143 $79,374,457 $240,849,091 PERCENT 0.39% 0.44% 0.31% 0.00% 17.99% 11.30% 16.93% 19.69% 32.95% 100.00%



32

2011-12 2012-13 (EST.)DISTRICT

APPROPRIATIONS LIMIT

APPROPRIATIONS SUBJECT TO LIMIT

APPROPRIATIONS LIMIT

UNIFIED

(1) ALAMEDA $45,176,416 $45,176,416 $46,884,255 (1)

(2) ALBANY 20,755,028 20,755,028 21,541,800 (2)

(3) BERKELEY 63,092,421 63,092,421 64,934,143 (3)

(4) CASTRO VALLEY 46,423,520 46,423,520 48,265,217 (4)

(5) DUBLIN 36,527,773 36,527,773 39,705,351 (5)

(6) EMERY 4,495,830 4,495,829 4,521,631 (6)

.

(7) FREMONT 174,968,608 174,968,608 181,401,516 (7)

(8) HAYWARD 105,955,728 105,955,728 109,048,667 (8)

(9) LIVERMORE 67,729,488 67,729,488 70,655,389 (9)

(10) NEW HAVEN 64,178,770 64,178,770 66,764,806 (10)

(11) NEWARK 33,553,995 33,553,995 34,119,119 (11)

(12) OAKLAND 395,523,673 223,630,432 403,498,565 (12)

(13) PIEDMONT 20,831,615 20,831,615 21,818,005 (13)

(14) PLEASANTON 79,674,655 79,674,655 82,678,389 (14)

(15) SAN LEANDRO 50,089,152 46,266,372 51,977,513 (15)

(16) SAN LORENZO 58,475,720 58,475,720 60,516,418 (16)

(17) SUNOL GLEN 1,691,424 1,528,972 1,735,006 (17)

ELEMENTARY

(18) MOUNTAIN HOUSE 384,319 289,926 316,813 (18)

TOTAL $1,269,528,135 $1,093,555,268 $1,310,382,603

Appropriations Limit (Gann Limit)2011-12 and 2012-13

Source: 2011-12 Unaudited Actuals Financial Report — Form GANN

33

DISTRICT SECURED STATE UTILITY UNSECURED TOTAL

UNIFIED

(1) ALAMEDA $8,761,189 $10,495 $523,957 $9,295,641 (1)

(2) ALBANY 1,868,015 56 26,201 1,894,272 (2)

(3) BERKELEY 12,407,591 556 667,638 13,075,785 (3)

(4) CASTRO VALLEY 6,074,319 0 58,418 6,132,737 (4)

(5) DUBLIN 8,121,174 1,019 184,765 8,306,958 (5)

(6) EMERY 3,433,966 523 385,276 3,819,765 (6)

(7) FREMONT 30,870,874 3,093 2,415,265 33,289,232 (7)

(8) HAYWARD 13,598,577 8,895 745,228 14,352,700 (8)

(9) LIVERMORE 13,073,055 16,677 684,057 13,773,789 (9)

(10) NEW HAVEN 8,215,889 2,415 455,181 8,673,485 (10)

(11) NEWARK 5,198,881 166 270,168 5,469,215 (11)

(12) OAKLAND 35,373,239 19,641 2,727,388 38,120,268 (12)

(13) PIEDMONT 3,059,745 0 3,429 3,063,174 (13)

(14) PLEASANTON 16,279,051 1,583 653,387 16,934,021 (14)

(15) SAN LEANDRO 7,812,274 1,531 1,121,175 8,934,980 (15)

(16) SAN LORENZO 5,610,994 382 277,459 5,888,835 (16)

(17) SUNOL GLEN 319,293 0 54,903 374,196 (17)

ELEMENTARY

(18) MOUNTAIN HOUSE 47,105 4,492 19,025 70,622 (18)

TOTAL $180,125,231 $71,524 $11,272,920 $191,469,675

General Assessed Valuations2011-12

(in thousands)

Source: Alameda County Auditor Controller Assessed Valuations by District—dated 08/03/11.

Note: Assessed values do not apply to charter schools, which are encompassed within the tax areas of established school districts.

34

DISTRICTADJUSTED CURRENT

EXPENSE OF EDUCATION

TOTALSALARIES

ANDBENEFITS*

PERCENT**(E.C. 41372)

AVERAGEENROLLMENT PER

TEACHER***G R A D E S

K 1-3 4-8

UNIFIED

(1) ALAMEDA $75,641,814 $43,308,733 57.26% 24.4 24.0 26.8 (1)

(2) ALBANY 31,332,985 20,248,746 64.62% 25.3 24.3 21.4 (2)

(3) BERKELEY 97,032,537 55,874,155 57.58% 20.6 19.8 17.6 (3)

(4) CASTRO VALLEY 62,231,716 38,190,289 61.37% 23.6 23.7 28.1 (4)

(5) DUBLIN 50,527,828 32,289,294 63.90% 23.2 24.7 25.0 (5)

(6) EMERY 8,625,241 4,776,067 55.37% 19.3 18.6 24.0 (6)

(7) FREMONT 229,993,778 152,756,244 66.42% 25.5 27.3 28.7 (7)

(8) HAYWARD 156,413,446 93,329,574 59.67% 27.5 29.1 28.0 (8)

(9) LIVERMORE 93,182,106 58,574,975 62.86% 23.2 23.5 29.8 (9)

(10) NEW HAVEN 91,600,532 63,456,423 69.28% 26.0 26.1 28.2 (10)

(11) NEWARK 45,401,442 27,462,182 60.49% 28.5 27.8 31.3 (11)

(12) OAKLAND 335,370,981 184,531,712 55.02% 22.6 22.6 19.0 (12)

(13) PIEDMONT 28,334,573 17,852,928 63.01% 20.8 21.3 20.1 (13)

(14) PLEASANTON 107,330,387 73,891,860 68.85% 24.4 21.2 29.4 (14)

(15) SAN LEANDRO 59,957,359 40,121,870 66.92% 25.8 26.2 26.0 (15)

(16) SAN LORENZO 75,729,234 48,586,298 64.16% 27.3 27.3 25.9 (16)

(17) SUNOL GLEN 1,641,768 949,746 57.85% **** 19.7 29.0 (17)

ELEMENTARY

(18) MOUNTAIN HOUSE 373,588 205,827 55.09% **** **** **** (18)

AVERAGE $86,151,184 $53,133,718 61.67% 22.8 24.0 25.8

Analysis of Minimum Classroom CompensationAverage Enrollment Per Teacher

2011-12

Sources: * Current Expense and Salary: 2011-12 Unauditied Actual Financial Report, Current Expense Formula/Minimum Classroom Compensation (Form CEA)

** State requirements: Elementary 60%, Secondary 50%, Unified 55% Mountain House is exempted from requirements by E.C. 41374

*** Average Enrollment: 2011-12 (P-2) Class Size Penalties/Report of Regular Day Classes and Enrollment. State does not require Class Size Penalties Report for districts with less than 101 ADA or for charter schools.

**** Combined classes.

35

DISTRICT 2009-10 2010-11 2011-12 2012-13

UNIFIED

(1) ALAMEDA 3.40% 4.02% 5.74% 7.53%

(2) ALBANY 4.21% 4.46% 7.43% 6.72%

(3) BERKELEY 5.84% 6.27% 6.70% 6.39%

(4) CASTRO VALLEY 6.90% 7.85% 6.28% 5.59%

(5) DUBLIN 4.32% 3.16% 6.90% 6.54%

(6) EMERY 8.62% 10.42% 14.05% 9.39%

(7) FREMONT 4.90% 4.95% 4.32% 4.07%

(8) HAYWARD 4.17% 4.08% 3.09% 3.92%

(9) LIVERMORE 4.23% 4.65% 5.45% 5.98%

(10) NEW HAVEN 5.30% 3.37% 4.20% 3.95%

(11) NEWARK 5.33% 5.52% 6.76% 6.96%

(12) OAKLAND 4.75% 5.17% 4.25% 4.57%

(13) PIEDMONT 4.23% 4.02% 4.33% 5.00%

(14) PLEASANTON 5.62% 5.19% 6.26% 5.45%

(15) SAN LEANDRO 5.33% 3.94% 3.34% 3.06%

(16) SAN LORENZO 6.33% 6.09% 6.20% 7.07%

(17) SUNOL GLEN 8.63% 8.49% 7.48% 5.96%

ELEMENTARY

(18) MOUNTAIN HOUSE 4.15% 4.58% 5.83% 5.17%

CDE-Approved Indirect Cost Rates

Source: California Department of Education Indirect Cost Rate Listing by County.

The Indirect Cost Rate is determined based on the second prior year. For example, the 2012-13 rate is based on 2010-11 expenditures.


36

DESCRIPTION 2007-08 2008-09 2009-10 2010-11 2011-12

DISTRICTS

REVENUE LIMITStatutory COLA 4.53% 5.66% 4.25% -0.39% 2.24%

R/L Deficit 0.000% 7.844% 18.355% 17.963% 20.602%

R/L Deficit Factor 1.00000 0.92516 0.81645 0.82037 0.79398

SPECIAL EDUCATIONStatutory COLA 4.53% 0.00% 0.00% 0.00% 0.00%

R/L Deficit 0.000% 0.000% 0.000% 0.000% 0.000%


ROC/PStatutory COLA 4.53% 0.00% 0.00% 0.00% 0.00%

R/L Deficit 0.000% 15.380% 4.460% 0.000% 0.000%


ADULT EDUCATIONStatutory COLA 4.53% 0.00% 0.00% 0.00% 0.00%

R/L Deficit 0.000% 15.380% 4.460% 0.000% 0.000%


COUNTY OFFICESStatutory COLA 4.53% 5.66% 4.25% -0.39% 2.24%

R/L Deficit 0.000% 7.839% 18.621% 18.250% 20.889%


Statutory COLA and State Aid DeficitsRevenue Limit, Special Education, ROC/P & Adult Education

2007-08 to 2011-12

Source: School Services of California Financial Projection Dartboard


37

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38

DISTRICT/FUNDS REVENUE EXPENDITURES EXCESS (DEFICIENCY)

OTHER SOURCES

(USES)

NET INCREASE

(DECREASE)

NET BEGINNING BALANCE

ENDING BALANCE

UNIFIED

(1) ALAMEDA Adult Education 377,998 753,070 (375,072) 480,000 104,928 144,757 249,685 Child Development 1,479,543 1,527,161 (47,618) 52,072 4,454 66,338 70,792 Cafeteria 1,636,392 1,695,759 (59,367) 0 (59,367) 976,593 917,226 Deferred Maintenance 378,147 649,513 (271,366) 0 (271,366) 1,758,227 1,486,861 Special Reserve–Non-capital Projects 27,556 0 27,556 2,919,510 2,947,066 5,719,355 8,666,421 Building 7,075 543,410 (536,335) 0 (536,335) 3,269,075 2,732,740 Capital Facilities 637,581 23,638 613,943 0 613,943 987,138 1,601,081 Special Reserve–Capital Projects 397,490 691,351 (293,861) 0 (293,861) 4,638,163 4,344,302 Bond Interest and Redemption 4,980,006 4,894,068 85,938 0 85,938 990,643 1,076,581

(2) ALBANY

Adult Education 126,235 141,621 (15,386) 10,772 (4,614) 4,614 0 Child Development 1,968,744 2,002,422 (33,678) 0 (33,678) 33,678 0 Cafeteria 1,014,337 946,354 67,983 0 67,983 90,897 158,880 Deferred Maintenance 196,224 307,496 (111,272) 0 (111,272) 770,554 659,282 Special Education Pass-Through Fund 16,393,868 16,393,868 0 0 0 0 0 Special Reserve–Non-capital Projects 4,912 0 4,912 (1,127,000) (1,122,088) 1,123,258 1,170 Special Reserve–Postemployment 3,594 0 3,594 57,028 60,622 1,203,875 1,264,497 Building 16,778 3,969,684 (3,952,906) 5 (3,952,901) 5,973,287 2,020,386 Capital Facilities 28,322 20,409 7,913 0 7,913 46,293 54,206 County School Facilities 4 0 4 (5) (1) 1 0 Bond Interest and Redemption 3,588,909 4,531,352 (942,443) 1,268,235 325,792 2,706,686 3,032,478

(3) BERKELEY Adult Education 4,209,007 3,815,543 393,464 0 393,464 390,794 784,258 Child Development 5,194,701 5,249,299 (54,598) 70,000 15,402 118,920 134,322 Cafeteria 3,329,626 3,414,636 (85,010) 0 (85,010) 895,327 810,317 Deferred Maintenance 0 0 0 0 0 0 0 Pupil Transportation Equipment 38 0 38 0 38 9,145 9,183 Special Reserve–Non-capital Projects 10,764 0 10,764 0 10,764 2,571,762 2,582,526 Building 250,886 18,300,748 (18,049,862) 0 (18,049,862) 66,638,926 48,589,064 State School Building 0 0 0 0 0 0 0 County School Facilities 0 0 0 0 0 0 0 Bond Interest and Redemption 20,377,886 21,665,602 (1,287,716) 1,528,211 240,495 15,771,882 16,012,377 Tax Override 0 0 0 0 0 61,364 61,364 Self-Insurance 1,896,955 1,636,864 260,091 243,496 503,587 2,568,692 3,072,279

(4) CASTRO VALLEY Adult Education 3,551,359 3,905,881 (354,522) 110,092 (244,430) 1,341,254 1,096,824 Child Development 77,141 83,328 (6,186) 6,186 0 0 0 Cafeteria 2,338,771 2,237,053 101,718 0 101,718 268,740 370,458 Special Reserve–Non-capital Projects 0 0 0 0 0 0 0 Special Education Pass-Through Fund 27,970,078 27,970,078 0 0 0 0 0 Building 89,694 8,445,200 (8,355,506) 8,530,695 175,189 2,464,240 2,639,429 Capital Facilities 162,601 28,385 134,216 0 134,216 720,502 854,718 County School Facilities 18,038 0 18,038 (789,308) (771,270) 5,346,773 4,575,503 Special Reserve–Capital Projects 1,537 0 1,537 (328,640) (327,103) 519,857 192,754 Bond Interest and Redemption 6,288,801 6,822,913 (534,112) 515,123 (18,989) 4,840,664 4,821,675 Self-Insurance 1,162,365 1,162,365 0 0 0 0 0

(5) DUBLIN Adult Education 99,697 98,587 1,110 0 1,110 0 1,110 Cafeteria 1,665,394 1,715,754 (50,360) 12,806 (37,554) 72,904 35,350 Deferred Maintenance 148 77,659 (77,511) 89,052 11,541 24,771 36,312 Special Reserve–Non-capital Projects 10,282 0 10,282 3,490,077 3,500,359 4,523,455 8,023,814 Building 307,604 10,994,410 (10,686,806) 20,077,864 9,391,058 50,276,219 59,667,277 Capital Facilities 6,889,722 1,912,199 4,977,523 (12,806) 4,964,717 3,184,458 8,149,175 County School Facilities 137,954 2,646,055 (2,508,101) (20,166,916) (22,675,017) 25,517,350 2,842,333 Bond Interest and Redemption 8,436,928 8,442,976 (6,048) 0 (6,048) 6,364,691 6,358,643

Other FundsRevenue and Expenditure Data

2011-12

39


OTHER SOURCES

(USES)

NET INCREASE

(DECREASE)


ENDING BALANCE

UNIFIED

(6) EMERY Child Development 154,238 154,238 0 7,410 7,410 0 7,410 Cafeteria 262,600 603,424 (340,824) 342,670 1,846 11,346 13,192 Deferred Maintenance 156 33,149 (32,993) 0 (32,993) 66,449 33,456 Special Reserve–Postemployment 104 0 104 0 104 34,924 35,028 Building 97,591 2,191,664 (2,094,073) 22,419,987 20,325,914 24,380,148 44,706,062 Capital Facilities 31,803 376,933 (345,130) 500,000 154,870 2,112,282 2,267,152 County School Facilities 0 0 0 0 0 0 0 Bond Interest and Redemption 2,524,484 1,962,348 562,136 220,013 782,149 672,811 1,454,960

(7) FREMONT Charter Schools 1,607,358 1,671,141 (63,783) 0 (63,783) 1,179,123 1,115,340 Special Education Pass-Through Fund 13,797,772 13,797,772 0 0 0 0 0 Adult Education 3,875,729 3,420,843 454,886 0 454,886 2,514,286 2,969,172 Child Development 1,266,261 1,249,990 16,271 0 16,271 116,745 133,016 Cafeteria 6,042,690 5,816,500 226,190 0 226,190 743,157 969,347 Deferred Maintenance 1,034,020 530,816 503,204 0 503,204 2,537,576 3,040,780 Building 3,846 941,968 (938,122) 0 (938,122) 1,273,584 335,462 Capital Facilities 2,775,989 177,915 2,598,074 425,234 3,023,308 6,284,515 9,307,823 State School Building 66 0 66 0 66 15,676 15,742 County School Facilities 630,889 0 630,889 (629,524) 1,365 1,444 2,809 Special Reserve–Capital Projects 1,182,877 2,005,236 (822,359) (618,626) (1,440,985) 25,632,283 24,191,298 Bond Interest and Redemption 15,058,920 17,730,683 (2,671,763) 2,797,019 125,256 10,798,350 10,923,606 Self Insurance 166,668 166,633 35 0 35 9,475 9,510

(8) HAYWARD Adult Education 4,434,584 4,838,273 (403,689) 0 (403,689) 1,070,981 667,292 Child Development 2,930,858 2,995,438 (64,580) 139,219 74,639 31 74,670 Cafeteria 7,116,125 5,720,612 1,395,513 (841,500) 554,013 3,087,842 3,641,855 Deferred Maintenance 891,675 1,340,137 (448,462) 0 (448,462) 653,310 204,848

Building 587,670 72,837,541 (72,249,871) 2,596,613 (69,653,258) 115,551,494 45,898,236 Capital Facilities 303,212 12,725 290,487 (1,084,599) (794,112) 1,024,245 230,133 County School Facilities 5,007 431,932 (426,925) 0 (426,925) 1,463,953 1,037,028 Special Reserve–Capital Projects 12 925,560 (925,548) 697,558 (227,990) 233,881 5,891 Bond Interest and Redemption 10,882,023 10,747,065 134,958 0 134,958 8,032,791 8,167,749

(9) LIVERMORE

Adult Education 171,436 434,658 (263,222) (1,081) (264,303) 395,969 131,666 Child Development 613,095 613,277 (182) 0 (182) 191 9 Cafeteria 3,155,506 3,145,817 9,689 (9,526) 163 1,051,189 1,051,352 Deferred Maintenance 485,620 493,114 (7,494) (1,144) (8,638) 800,971 792,333 Special Reserve–Non-capital Projects 3,613 0 3,613 (1,069,000) (1,065,387) 1,066,509 1,122 Special Reserve–Postemployment 4,004 0 4,004 0 4,004 1,093,316 1,097,320 Building 16,908 502,834 (485,926) 0 (485,926) 8,817,691 8,331,765 Capital Facilities 1,373,784 484,292 889,492 (707) 888,785 3,111,876 4,000,661 County School Facilities 12,694 0 12,694 0 12,694 3,020,822 3,033,516 Bond Interest and Redemption 8,957,339 9,523,472 (566,133) 0 (566,133) 7,902,293 7,336,160 Self-Insurance 453,025 772,453 (319,428) 0 (319,428) 1,092,072 772,644

Foundation Trust 2,584 6,011 (3,427) 0 (3,427) 103,394 99,967


2011-12

40


OTHER SOURCES

(USES)

NET INCREASE

(DECREASE)


ENDING BALANCE

UNIFIED(10) NEW HAVEN

Adult Education 411,027 411,027 0 0 0 0 0 Child Development 1,684,094 1,613,655 70,439 (70,439) 0 0 0

Cafeteria 3,567,268 3,453,507 113,761 0 113,761 844,221 957,982 Special Reserve–Non-capital Projects 1,349 0 1,349 130,382 131,731 297,320 429,051 Building 152,498 1,937,565 (1,785,067) 5,487,219 3,702,152 5,766,080 9,468,232 Capital Facilities 41,786 36,434 5,352 (2,065,879) (2,060,527) 2,497,747 437,220 County School Facilities 5,471,663 0 5,471,663 (5,471,663) 0 0 0 Special Reserve–Capital Projects 12,665 13,559 (894) 0 (894) 427,162 426,268 Bond Interest and Redemption 11,437,792 12,272,232 (834,440) 1,152,690 318,250 7,872,246 8,190,496 Enterprise 1,480,156 1,510,556 (30,400) 0 (30,400) 184,027 153,627 Retiree Benefits 422,376 1,194,261 (771,885) 670,840 (101,045) 134,845 33,800

(11) NEWARK Adult Education 100,912 192,397 (91,485) 0 (91,485) 122,711 31,226 Child Development 650,560 700,685 (50,125) 50,685 560 0 560 Cafeteria 2,299,054 2,131,935 167,119 0 167,119 767,638 934,757 Deferred Maintenance 147 0 147 0 147 34,866 35,013 Special Reserve–Non-capital Projects 20,734 0 20,734 0 20,734 5,034,363 5,055,097

Building 1,523 30,830 (29,307) 0 (29,307) 528,644 499,337 Capital Facilities 16,010 96,507 (80,497) 0 (80,497) 597,923 517,426 Special Reserve–Capital Projects 812 156,828 (156,016) (128,812) (284,828) 416,795 131,967 Bond Interest and Redemption 5,244,905 5,067,638 177,267 0 177,267 4,447,125 4,624,392 Tax Override 0 0 0 0 0 0 0 Self-Insurance 1,090,904 1,145,155 (54,251) 0 (54,251) 171,696 117,445

(12) OAKLAND Adult Education 1,430,765 2,295,566 (864,801) (1,247,977) (2,112,778) 2,931,383 818,605

Child Development 15,698,694 15,959,497 (260,803) (226,306) (487,109) 703,547 216,438 Cafeteria 17,624,331 16,600,039 1,024,292 (37,761) 986,531 1,630,247 2,616,778 Deferred Maintenance 2,176 1,178,512 (1,176,336) 2,093,782 917,446 73,624 991,070 Special Reserve–Non-capital Projects 6,113 0 6,113 (2,094,903) (2,088,790) 2,684,096 595,306 Building 514,029 93,864,855 (93,350,826) 52,906,218 (40,444,608) 112,794,432 72,349,824 Capital Facilities 5,400,806 2,675,308 2,725,498 0 2,725,498 4,859,605 7,585,103 State School Building 6,301 0 6,301 0 6,301 (6,301) 0 County School Facilities 16,462,262 2,285,974 14,176,288 0 14,176,288 13,733,824 27,910,112 Special Reserve–Capital Projects 4,373,341 5,397,959 (1,024,618) 0 (1,024,618) 2,274,536 1,249,918 Bond Interest and Redemption 57,684,172 52,660,503 5,023,669 1,025,763 6,049,432 38,888,720 44,938,152 Tax Override 13,706 1,305 12,401 0 12,401 101 12,502 Debt Service–COPS 1 0 1 0 1 0 1 Self-Insurance 16,313,111 15,740,902 572,209 (719,381) (147,172) 11,844,079 11,696,907

(13) PIEDMONT Adult Education 594,451 493,392 101,059 0 101,059 126,667 227,726 Cafeteria 136,666 132,991 3,675 0 3,675 5,456 9,131

Deferred Maintenance 96,032 63,583 32,449 0 32,449 218,200 250,649 Special Reserve–Non-capital Projects 362 0 362 244,350 244,712 98,245 342,957 Building 280,269 3,401,647 (3,121,378) 0 (3,121,378) 6,659,599 3,538,221 County School Facililties Fund 8,457,610 7,497,405 960,205 0 960,205 7,455 967,660 Special Reserve–Capital Projects 10,716 36,075 (25,359) 48,473 23,114 271,398 294,512 Bond Interest and Redemption 5,373,662 5,166,821 206,841 0 206,841 3,698,992 3,905,833


2011-12

41


OTHER SOURCES

(USES)

NET INCREASE

(DECREASE)


ENDING BALANCE

UNIFIED(14) PLEASANTON

Adult Education 906,988 959,071 (52,083) 22,500 (29,583) 29,583 0 Cafeteria 3,984,893 3,949,398 35,495 (51,837) (16,342) 167,058 150,716 Deferred Maintenance 1,327 52,362 (51,035) 355,171 304,136 237,909 542,045

Special Reserve–Non-capital Projects 5,646 0 5,646 1,396,914 1,402,560 675,404 2,077,964 Special Education Pass-Through Fund 13,674,152 13,674,153 (1) 0 (1) 0 (1) Building 1,476 108,028 (106,552) (6,872) (113,424) 317,276 203,852 Capital Facilities 821,327 1,104,495 (283,168) 550,222 267,054 49,147 316,201 County School Facilities Fund 13,572 0 13,572 0 13,572 2,865,850 2,879,422 Special Reserve–Capital Projects 21,495 0 21,495 913,986 935,481 4,906,370 5,841,851 Bond Interest and Redemption 15,224,883 14,797,569 427,314 0 427,314 13,670,101 14,097,415 Other Enterprise 1,851,622 1,644,005 207,617 (163,708) 43,909 210,511 254,420

(15) SAN LEANDRO Adult Education 2,320,405 2,148,574 171,831 (470,000) (298,169) 2,162,971 1,864,802

Child Development 0 0 0 0 0 0 0 Cafeteria 3,188,057 3,069,623 118,434 0 118,434 1,082,400 1,200,834

Deferred Maintenance 332,938 149,003 183,935 (660,572) (476,637) 637,711 161,074 Special Reserve–Non-capital Projects 12,383 0 12,383 0 12,383 2,958,770 2,971,153

Special Reserve–Postemployment 0 0 0 0 0 0 0 Building 262,765 15,937,797 (15,675,032) 129,369 (15,545,663) 64,156,102 48,610,439 Capital Facilities 655,533 416,289 239,244 0 239,244 1,086,304 1,325,548 County School Facilities 789,948 812,581 (22,633) 0 (22,633) 296,208 273,575 Special Reserve–Capital Projects 938,989 611,597 327,392 0 327,392 1,347,668 1,675,060 Bond Interest and Redemption 9,964,579 9,634,269 330,310 550,579 880,889 5,901,443 6,782,332 Self-Insurance 1,431,992 1,973,259 (541,267) 538,501 (2,766) 994,149 991,383

(16) SAN LORENZO Adult Education 685,082 585,069 100,013 0 100,013 227,660 327,673

Child Development 144,497 144,250 247 0 247 8,678 8,925 Cafeteria 6,175,814 4,824,846 1,350,968 (1,000,000) 350,968 2,035,605 2,386,573

Deferred Maintenance 41 0 41 0 41 9,707 9,748 Special Reserve–Non-capital Projects 1 0 1 (82) (82) 82 0 Special Reserve–Postemployment 1,815 0 1,815 460,165 461,980 657,469 1,119,449 Building 534,482 16,058,299 (15,523,817) 0 (15,523,817) 41,705,490 26,181,673 Capital Facilities 48,156 41,721 6,435 0 6,434 25,668 32,102 County School Facilities 11,809 0 11,809 0 11,809 2,805,083 2,816,892 Special Reserve–Capital Projects 1,947,276 391,536 1,555,740 25,736 1,581,476 5,614,654 7,196,130 Bond Interest and Redemption 5,440,778 7,980,470 (2,539,692) 0 (2,539,692) 6,076,851 3,537,159 Debt Service Fund 1,677,722 1,686,778 (9,056) 1,269,081 1,260,025 7,989,165 9,249,190 Self Insurance 12,323 94,546 (82,223) 125,000 42,777 439,870 482,647

(17) SUNOL GLEN

Cafeteria 11,559 17,557 (5,998) 8,490 2,492 43 2,535 Deferred Maintenance 233,790 21,882 211,908 0 211,908 582,907 794,815 Pupil Transportation Equipment 117 0 117 0 117 27,764 27,881 Building 41 6,818 (6,777) 0 (6,777) 6,785 8

Capital Facilities 1,976 2,066 (90) 0 (90) 28,114 28,024 County School Facilities 0 0 0 0 0 33 33 Special Reserve–Capital Projects 1 0 1 0 1 219 220 Bond Interest and Redemption 199,152 183,295 15,857 0 15,857 6 15,863

ELEMENTARY

(18) MOUNTAIN HOUSE Cafeteria 13,830 14,061 (231) 0 (231) 2,812 2,581 Deferred Maintenance 128,549 25,789 102,760 0 102,760 136,314 239,074 Special Reserve–Non-capital Projects 118 0 118 0 118 27,842 27,960 Capital Facilities 12 2,789 (2,777) 0 (2,777) 3,265 488


2011-12

Source: 2011-12 Unaudited Actuals Financial Reports

42

FISCAL YEAR JUL-SEP OCT-DEC JAN-MAR APR-JUN ANNUAL

1996-1997 4.59% 5.90% 3.79% 6.04% 5.17%

1997-1998 4.48% 5.50% 4.77% 6.07% 5.24%

1998-1999 4.70% 5.03% 4.99% 4.84% 4.91%

1999-2000 4.69% 4.53% 4.86% 5.49% 4.93%

2000-2001 6.27% 5.77% 6.56% 2.10% 5.09%

2001-2002 4.05% 3.96% 2.86% 2.67% 3.51%

2002-2003 3.39% 5.62% 1.44% 1.56% 2.89%

2003-2004 1.10% 1.35% 1.50% 1.19% 1.29%

2004-2005 1.52% 1.66% 1.61% 2.83% 1.92%

2005-2006 2.50% 3.10% 2.94% 4.44% 3.51%

2006-2007 3.75% 4.47% 3.98% 5.40% 4.45%

2007-2008 4.46% 5.04% 4.17% 3.17% 4.18%

2008-2009 2.82% 2.37% 2.13% 1.63% 2.24%

2009-2010 1.03% 0.84% 0.41% 0.65% 0.73%

2010-2011 0.66% 0.45% 0.35% 0.70% 0.54%

2011-2012 0.63% 0.31% 0.25% 0.49% 0.49%

Quarterly Interest Rates Cash in County Treasury

1996-97 to 2011-12

Source: Alameda County Treasurer


43

regional occUpational

centerS/programS

44

DESCRIPTION EAST BAY EDEN AREA MISSION VALLEY TRI-VALLEY

Federal Revenue $0 $0 $0 $182,312

(8100-8299) 0.00% 0.00% 0.00% 3.83%

Other State Revenue 0 272,531 37,043 10,460

(8300-8599) 0.00% 3.57% 0.51% 0.22%

Other Local Revenue 627 7,369,216 7,170,442 4,573,192

(8600-8799) 100.00% 96.43% 99.49% 95.95%

Total $627 $7,641,747 $7,207,485 $4,765,964 Percent 100.00% 100.00% 100.00% 100.00%

Regional Occupational Centers/ProgramsRevenue by Source

Percent of Total Revenue2011-12



45

DESCRIPTION EASTBAY

EDENAREA

MISSION VALLEY TRI-VALLEY

Certificated Salaries $0 $2,234,523 $2,781,628 $2,787,681

(1000-1999) 0.00% 32.44% 43.88% 63.67%

Classified Salaries 0 701,290 1,014,387 308,134

(2000-2999) 0.00% 10.18% 16.00% 7.04%

Employee Benefits 0 606,825 685,614 575,623

(3000-3999) 0.00% 8.81% 10.81% 13.15%

Books & Supplies 0 177,855 314,397 104,823

(4000-4999) 0.00% 2.58% 4.96% 2.39%

Services & Other Operating 52,632 1,104,582 1,200,844 552,267

(5000-5999) 3.58% 16.04% 18.94% 12.61%

Capital Outlay 0 0 332,011 20,399

(6000-6999) 0.00% 0.00% 5.24% 0.47%

Other Outgo 1,415,929 2,063,362 10,838 29,562

(7100-7299, 7400-7499) 96.42% 29.95% 0.17% 0.68%

Direct Support/Indirect Costs 0 0 0 0

(7300-7399) 0.00% 0.00% 0.00% 0.00%

TOTAL $1,468,561 $6,888,437 $6,339,719 $4,378,489 PERCENT 100.00% 100.00% 100.00% 100.00%

Regional Occupational Centers/ProgramsExpenditures by Object

Percent of Total Expenditures2011-12



46

DESCRIPTION EASTBAY

EDENAREA

MISSIONVALLEY TRI-VALLEY

OTHER SOURCES / USES AND FUND BALANCE

Excess / (Deficiency) of Revenue Over Expenditures

($1,467,933) $753,310 $867,767 $387,474

Interfund Transfers 0 0 0 (17,640)

Other Sources / Uses 0 0 0 0

Net Increase (Decrease) In Fund (1,467,933) 753,310 867,767 369,834

Net Beginning Balance 1,715,929 6,002,589 4,851,835 1,224,709

ENDING BALANCE $247,996 $6,755,899 $5,719,602 $1,594,543

COMPONENTS OF ENDING FUND BALANCE

Revolving Fund $0 $15,000 $7,500 $20,250

Stores 0 2,015 0 0

Prepaid Expenses 0 3,588 5,085 0

Legally Restricted Balance 0 352,330 223,632 408,684

Assigned – Other Assignments 0 6,008,082 4,523,832 0

Reserve for Economic Uncertainties 2,632 374,884 959,553 0

Unassigned Amounts 245,364 0 0 1,165,609

TOTAL $247,996 $6,755,899 $5,719,602 $1,594,543

Regional Occupational Centers/Programs Other Financing Sources/Uses

Components of Ending Fund Balance 2011-12


47

alameda coUnty office of edUcation

48

DESCRIPTION ANNUAL

ELEMENTARYJuvenile Court Schools 16

Community Schools 15

Opportunity Schools 1

Cal-SAFE 0

TOTAL 32

SECONDARYJuvenile Court Schools 312

Community Schools 185

Opportunity Schools 71

Cal-SAFE 0

TOTAL 568

TOTAL ADA 600

Source: 2011-12 P-2 Attendance Report

Alameda County Office of EducationAverage Daily Attendance (ADA)

2011-12

DESCRIPTION 2011-12 (Actual)

2012-13 (Estimated)

Appropriations Limit $59,409,640 $53.018,470

Appropriations Subject to Limit $21,641,701

Source: 2011-12 Unaudited Actuals Financial Report — Form GANN

Appropriations Limit 2011-12 to 2012-13

49

DESCRIPTION UNRESTRICTED RESTRICTED TOTAL PERCENT

REVENUE BY SOURCE

Revenue Limit Sources

(8010-8099) $9,896,303 $4,888,514 $14,784,817 34.19%

Federal Revenue

(8100-8299) 36,670 6,743,889 6,780,559 15.68%

Other State Revenue

(8300-8599) 6,599,188 3,273,775 9,872,963 22.83%

Other Local Revenue

(8600-8799) 2,687,786 9,115,045 11,802,831 27.30%

TOTAL $19,219,947 $24,021,223 $43,241,170 100.00%PERCENT 44.45% 55.55% 100.00%

EXPENDITURES BY OBJECT

Certificated Salaries(1000-1999) $2,081,609 $7,032,317 $9,113,926 22.16%

Classified Salaries (2000-2999) 7,803,105 5,198,401 13,001,506 31.61%

Employee Benefits(3000-3999) 2,763,935 2,856,116 5,620,051 13.67%

Books & Supplies(4000-4999) 723,674 1,094,050 1,817,724 4.42%

Services/Operating Expenses(5000-5999) 3,711,538 5,616,537 9,328,075 22.68%

Capital Outlay(6000-6599) 0 0 0 0.00%

Other Outgo(7100-7299) 924,545 1,319,998 2,244,543 5.46%(7400-7499)

Direct Support/Indirect Costs(7300-7399) (1,896,250) 1,896,250 0 0.00%

TOTAL $16,112,156 $25,013,669 $41,125,825 100.00%PERCENT 39.18% 60.82% 100.00%

Alameda County Office of EducationCounty School Service Fund Data

2011-12


50

DESCRIPTION UNRESTRICTED RESTRICTED TOTAL

OTHER FINANCING SOURCES / USES

Excess / (Deficiency) of Revenue Over Expenditures $3,107,791 ($992,447) $2,115,344

Interfund Transfers (241,665) 0 (241,665)

Other Sources / Uses 0 0 0

Contributions to Restricted Programs (523,431) 523,431 0

Net Increase / (Decrease) in Fund 2,342,695 (469,016) 1,873,679

Net Beginning Balance 19,805,392 3,224,023 23,029,415

ENDING BALANCE $22,148,087 $2,755,007 $24,903,094

COMPONENTS OF ENDING BALANCE

Revolving Fund $35,000 $0 $35,000

Stores 0 0 0

Prepaid Expenses 5,542 0 5,542

Restricted Programs 0 2,755,007 2,755,007

Assigned-Other Assignments 19,622,974 0 19,622,974

Reserve for Economic Uncertainties 2,482,049 0 2,482,049

Unassigned/Unappropriated Amount 2,522 0 2,522

TOTAL $22,148,087 $2,755,007 $24,903,094


2011-12


51

Fund DeferredMaintenance

Special Reserve for Non-Capital

Projects

Building Fund

Special Reserve for

Capital Projects

SelfInsurance

Revenue $10,347 $16,594 $9,664 $237,174 $198,297

Expenditures 27,232 0 0 316,518 638,100

Excess / (Deficiency) (16,885) 16,594 9,664 (79,344) (439,803)

Other Financing Sources / Uses 221,114 0 0 20,551 0

Net Increase / (Decrease) 204,229 16,594 9,664 (58,793) (439,803)

Adjusted Beginning Balance 2,371,430 3,952,476 2,301,699 847,598 723,262

ENDING BALANCE $2,575,659 $3,969,070 $2,311,363 $788,805 $283,459

Alameda County Office of EducationOther Funds Data

2011-12

Source: 2011-12 Unaudited Actuals Financial Report — Other Funds

52

Expenditures by Object

Revenue by Source


2011-12

Revenue by Source


Alameda County Office of Education County School Service Fund Data

Revenue Limit Sources, 34.19%

Federal Revenues,

15.68%

Other State Revenues,

22.83%

Other Local Revenues, 27.30%

Certificated Salaries

22%

Classified Salaries

32%

Employee Benefits

14%

Books & Supplies

4%

Services/ Operating Expenses

23%

Capital Outlay 0%

Other Outgo 5% Direct Support/

Indirect Costs 0%

Revenue by Source


Alameda County Office of Education County School Service Fund Data

Revenue Limit Sources, 34.19%

Federal Revenues,

15.68%

Other State Revenues,

22.83%

Other Local Revenues, 27.30%

Certificated Salaries

22%

Classified Salaries

32%

Employee Benefits

14%

Books & Supplies

4%

Services/ Operating Expenses

23%

Capital Outlay 0%

Other Outgo 5% Direct Support/

Indirect Costs 0%

OTHER STATE REVENUES

OTHER LOCAL REVENUES

REVENUE LIMIT SOURCES

FEDERAL REVENUES

CAPITAL OUTLAY 0%

DIRECT SUPPORT/ INDIRECT COSTS

0%

CERTIFICATED SALARIES

22%

CLASSIFIED SALARIES

32%

BOOKS & SUPPLIES

4%

EMPLOYEE BENEFITS

14%

OTHER OUTGOSERVICES/ OPERATING EXPENSES

23%

22.83% 27.30%

34.19%

5%

15.68%

2011-12 financial statistical report - archive.acoe.org

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