no v a t o un i f i e d sc h o o l di s t r i c t business ... · 9/20/2011 · education program...

N O V A T O U N I F I E D S C H O O L D I S T R I C T

Business Services

TO: Board of Trustees

FROM: Karen Maloney, Chief Financial Officer

Nancy Walker, Director of Fiscal Services

DATE: September 20, 2011

RE: Discussion/Action: Approve the 2010/11 Unaudited Actual

Financial Report

Objective

To approve the 2010/11 Unaudited Actual Financial Report (Board Goal: Finance

#1 -- Ensure Fiscal Solvency)

Background

No later than September 15th of each year the Novato Unified School District is

required to submit a prior year unaudited actual financial report to the Marin

County Office of Education (MCOE). This report was submitted to MCOE on the

due date. However, the Board must still review and approve the report.

Enclosed is the 2010/11 Unaudited Actual Financial Report. In summary, the

2010/11 fiscal year ended on a positive note, with the ending fund balance

higher than projections.

The General Fund economic uncertainties reserve is calculated at 3%. The

unrestricted ending fund balance grew by $478,312, from $13,690,618 to

$14,168,930.

Funding Source/Cost

As noted in the enclosed report

Recommendation

The Superintendent and staff recommend approval of the 2010/11 Unaudited

Actual Financial Report as presented.

2010/2011 UNAUDITED ACTUAL FINANCIAL REPORT September 20, 2011

NARRATIVE

GENERAL FUND (Form 01) The 2010/11 combined general fund ending fund balance is $16,851,472, an increase of $229,825.

Attachment # 1 provides a summary of the general fund by major object code by unrestricted, restricted, and combined, in more detail. Below is a brief description describing the changes between the 2010/11 Second Interim projection and the September 15, 2011 unaudited actuals for each major revenue and expenditure group. Revenues Combined general fund revenues are $446,542 higher than projected. Revenue Limit Total revenue limit funding increased by $266,435 due to higher than projected ADA. The actual average daily attendance was 53.04 ADA higher than projected. Federal Revenues Federal revenues accounted for in the combined general fund shows a net decrease of $359,966 from the Second Interim projections. Federal revenues accounted for in the unrestricted general fund increased by $84,824, the increase was due to MAA revenues received in late May 2011; the MAA program is a reimbursement program and revenues are recognized as they are received. Restricted federal revenues accounted for in the restricted general fund show a decrease of $444,789 from the Second Interim reporting period. However, these revenues are subject to deferred revenue and therefore cannot be recognized unless they have been fully expended. Funds that are not earned will be available to the District in the 2011/12 fiscal year. The majority of the revenue sources that are included in deferred revenue are Title I, ARRA and Jobs Funding. Other State Revenues Other combined state revenues increased by $130,288 over the Second Interim projections. Of this amount, unrestricted revenues increased by $134,042. The majority of this increase is due to Intervention (Hourly) Funding and Tier III programs. Restricted other state revenues decreased by $3,754. Other Local Revenues Other combined local revenues are $409,784 higher than the Second Interim projections. Most of the District’s local revenues come from donations. The funds are posted and budgeted as they are received. The variance of $409,784 is due to additional contributions being received after the Second Interim reporting.

of 3 2010/11 Unaudited Actual Financial Report September 20, 2011 Expenditures Certificated Salaries Unrestricted certificated salaries are $391,839 less than projections, while restricted certificated salaries are $45,631 higher than projections. Classified Salaries Unrestricted classified salaries are $106,887 lower than projections, while restricted classified salaries are $14,191 higher than projections. Employee Benefits Total employee benefits are $209,714 lower than projections. Books and Supplies Books and supplies are $1,943,706 lower than projections.

Services and Other Operating Expenditures This category is $814,320 higher than projections. Large variances within this classification were attributed to under estimated/budgeted costs for sub agreements for services and NPS/NPA contracts within the Special Education program at the Second Interim reporting period. Additionally, the budgets for Marin Community Foundation grants were not recorded within the restricted general fund until after the Second Interim reporting period, the grant expended approximately $456,485 within the services/operating expenditures classification. Capital Outlay Capital outlay is $162,734 higher than projections. The District purchased/replaced a 24-passenger school bus. Other Outgo Excluding Indirect Costs Other outgo excluding indirect costs is $143,388 lower than projections. This is due entirely to the Marin County Office of Education excess charges for special education coming in lower than its projections given to the District earlier in the year. Other Outgo – Transfers of Indirect Costs Transfers of intra-fund indirect costs from unrestricted to restricted programs were $500,255 less than projected. Indirect costs transfers is the accounting method used to move administrative costs from unrestricted programs to the restricted programs which used these administrative services. These amounts are calculated using a state approved indirect percentage multiplied by the actual expenditures in each program. In this case, actual expenditures were lower than projected expenditures. Therefore, the indirect costs are less. Additionally, for 2010/11 indirect costs were not charged to the Special Education program in an effort to maintain and not exceed the District’s maintenance of effort level. Interfund Transfers In/Out Interfund transfers out were made to two funds: the Adult Education – 11 Fund (Form 11) and the Food and Nutritional Services-61 Fund (Form 61) in the amount of $82,021 and $97,683, respectively.

of 3 2010/11 Unaudited Actual Financial Report September 20, 2011 Contributions to Restricted Programs The contributions from unrestricted sources to restricted sources are $170,102 lower than projections. The decrease is because indirect cost charges were not charged to the Special Education program in an effort to maintain District’s maintenance of effort requirement level. Components of Ending Fund Balance The following provides the breakdown of the components of the 2010/11 unrestricted general fund balance as of June 30, 2011: Cash Balance The general fund unaudited cash balance as of June 30, 2011 is $8,409,060.59, which is an increase of $1,716,606.83 from the June 30, 2010 ending cash balance. Due to the fiscal crisis and deferrals, staff continues to monitor the cash balances weekly. OTHER FUNDS All of the other funds ended with positive fund and cash balances.

Components of Unrestricted Ending Fund Balance

Ending Fund Balance, June 30, 2011 $14,168,930

Revolving Cash $5,219

Prepaid Expenses $103,999

All Others $400

Reserve for Economic Uncertainty $1,894,696

Potential Mid-Year Reductions $2,400,000

Local Donations $392,391

MAA $105,817

Mandated Costs $1,759,735

Mandated Costs -File Server $40,000

RDA -Facility Use Only $249,527

Deferred Maintenance $1,520,046

Tier III $1,284,255

Tier III/CAHSEE $33,277

Tier III/IMFRP $91,803

District Wide Security $237,100

Self Insurance $74,855

Federal Advance Placement $4,944

Total Designations $10,198,065

Undesignated Amount $3,970,865

Attachment 2 Novato Unified School District

Comparison of the 2010-11 Second Interim Budget and Unaudited Actuals Unrestricted General Fund

Unrestricted General Fund Second Interim

Budget

Unaudited

ActualsVariance

Revenues

Revenue Limit $38,173,283 $38,188,642 $15,359 1

Federal Resources $87,192 $172,016 $84,824 2

Other State $7,013,333 $7,147,375 $134,042 3

Other Local $1,863,351 $1,427,844 -$435,507 4

Total Revenues $47,137,159 $46,935,876 -$201,283

Expenditures

Certificated Salaries $24,464,805 $24,072,966 -$391,839 5

Classified Salaries $5,563,909 $5,457,021 -$106,887 5

Employee Benefits $6,864,513 $6,668,588 -$195,925 5

Books and Supplies $1,809,102 $1,136,167 -$672,936 6

Services & Operating Expenses $3,739,415 $3,147,131 -$592,284 7

Capital Outlay $0 $71,317 $71,317 8

Transfers of Indirect Costs -$925,308 -$425,053 $500,255 9

Total Expenditures $41,516,437 $40,128,137 -$1,388,300

Excess (Deficiency) of Revenues Over Expenses

before Other Financing Sources and Uses $5,620,722 $6,807,739 $1,187,017

Intrafund Transfers Out -$143,438 -$179,704 -$36,266

Interfund Transfers In $0

Contributions to Restricted Programs -$6,319,825 -$6,149,723 $170,102 10

Total, Other Financing Sources/Uses -$6,463,263 -$6,329,427 $133,836

Net Increase/Decrease Fund Balance -$842,541 $478,312 $267,671

Beginning Balance (Unaudited) $13,690,618 $13,690,618

Ending Balance $12,848,078 $14,168,930

Reserve for Economic Uncertainty $1,946,255 $1,894,696

Designations $9,390,087 $8,303,369

Total Designations $11,336,342 $10,198,065

Undesignated Amount $1,511,735 $3,970,865

5 Net decrease in salary and benefit costs were likely due to the utilization of one-time ARRA stimulus dollars

6 School site/department supply/material budgets, unexpended dollars typically carryover

7 Transferred the accounting of the MCF grant to the restricted general fund (restricted local donation account

resource) subsequent to the Second Interim reporting period

8 Purchase/replacement of a 24-passenger school bus

9 Indirect costs (IC) were not charged to Special Education program in an effort to maintain and not exceed the

District's maintenance of effort level; certain restricted programs were not fully expended therefore IC can only be

charged against actual expenses, IC for those programs will be charged 2011-12 as the funds are expended

10 The contribution to the restricted general fund decreased as a result of not charging $394,997 in IC to the Special

Education (SE) program, utilizing SE ARRA dollars to offset costs within the SE program and transferring $251,077

more than budgeted in revenue limit funding to the SE program (the revenue limit transfer is calculated on the basis

of ADA generated by SE students; the increase in restricted RL revenues decreases in the contribution need)

1 Net increase of $277,000 in revenue limit funding due to an increase of 53.04 in ADA minus the increase in the

transfer of $251,077 in revenue limit funding to the Special Education program

2 MAA revenues received in late May (reimbursement program, revenues are recognized as they are received)

3 Slightly higher than projected Tier III funding

4 Transferred the proceeds/accounting of the Marin Community Foundation (MCF) grant to the restricted general

fund (restricted local donation account resource), received $48,000 less that estimated in interest earnings and

received approximately $106,000 more in facilities use fees than estimated


Comparison of the 2010-11 Second Interim Budget and Unaudited ActualsRestricted General Fund

Restricted General Fund Second Interim

Budget

Unaudited

Actuals Variance

Revenues

Revenue Limit 638,804 889,881 $251,077 1

Federal Resources 4,336,150 3,891,361 -$444,789 2

Other State 1,629,641 1,625,887 -$3,754

Other Local 9,198,059 10,043,350 $845,291 3

Total Revenues 15,802,654 16,450,479 $647,825

Expenditures

Certificated Salaries 6,560,126 6,605,757 $45,631 4

Classified Salaries 4,568,379 4,582,570 $14,191 4

Employee Benefits 3,070,273 3,056,484 -$13,789 4

Books and Supplies 2,119,310 848,540 -$1,270,770 5

Services & Operating Expenses 4,812,390 6,218,994 $1,406,604 6

Capital Outlay 54,940 146,357 $91,417 7

Other Outgo 1,198,855 1,055,467 -$143,388 8

Transfers of Indirect Costs 831,019 334,522 -$496,497 8

Total Expenditures 23,215,292 22,848,690 -$366,603

Excess (Deficiency) of Revenues Over Expenses before Other

Financing Sources and Uses (7,412,638) (6,398,211) $1,014,428

Intrafund Transfers In

Contributions to Restricted Programs 6,319,825 6,149,723 -$170,102 9

Total, Other Financing Sources/Uses 6,319,825 6,149,723 -$170,102

Net Increase/Decrease Fund Balance (1,092,813) (248,487)

Beginning Balance (Unaudited) 2,931,029 2,931,029

Legally Restricted Balance 1,838,216 2,682,542

9 The contribution to the restricted general fund decreased as a result of not charging $394,997 in IC to the Special Education

(SE) program, utilizing SE ARRA dollars to offset costs within the SE program and transferring $251,077 more than budgeted

in revenue limit funding to the SE program (the revenue limit transfer is calculated on the basis of ADA generated by SE

students; the increase in restricted RL revenues decreases in the contribution need)

1 Net increase of $277,000 in revenue limit funding due to an increase of 53.04 in ADA minus the increase in the transfer of

$251,077 in revenue limit funding to the Special Education program

2 Revenues subject to deferred revenues (revenue sources from certain federal/state grants may not t be recognized unless

they have been fully expended; unspent dollars are deferred to the next fiscal year)

3 Transferred the proceeds/accounting of the MCF Grant to the restricted general fund

4 Salaries and benefits slightly higher than projected at Second Interim

5 School site/department supply/material budgets, unexpended dollars typically carryover

6 Large variances within the classification were attributed to under estimated/budgeted costs for sub agreements for services

and NPS/NPA contracts within the Special Education program at the Second Interim period. Additionally, the budgets for the

MCF grants were not recorded within the restricted general fund until after the Second Interim reporting period, the grant

expended approximately $456,485 within the services/operating expenditures classifications

7 Purchase/replacement of a 24-passenger school bus

8 Indirect Costs (IC) were not charged to Special Education program in an effort to maintain and not exceed the District's

maintenance of effort level; certain restricted programs were not fully expended therefore IC can only be charged against

actual expenses, IC for those programs will be charged 2011-12 as the funds are expended

Restricted General Fund


Comparison of the 2010-11 Second Interim Budget and Unaudited ActualsCombined General Fund

Combined General Fund Second Interim

Budget

Unaudited

Actuals Variance

Revenues

Revenue Limit 38,812,087 39,078,522 $266,435

Federal Resources 4,423,342 4,063,376 -$359,966

Other State 8,642,974 8,773,262 $130,288

Other Local 11,061,410 11,471,194 $409,784

Total Revenues 62,939,813 63,386,355 $446,542

Expenditures

Certificated Salaries 31,024,931 30,678,722 -$346,209

Classified Salaries 10,132,288 10,039,591 -$92,697

Employee Benefits 9,934,786 9,725,072 -$209,714

Books and Supplies 3,928,413 1,984,707 -$1,943,706

Services & Operating Expenses 8,551,805 9,366,125 $814,320

Capital Outlay 54,940 217,674 $162,734

Other Outgo 1,198,855 1,055,467 -$143,388

Transfers of Indirect Costs (94,289) (90,531) $3,758

Total Expenditures 64,731,729 62,976,826 -$1,754,902

Excess (Deficiency) of Revenues Over

Expenses before Other Financing

Sources and Uses (1,791,916) 409,529 $2,201,444

Intrafund Transfers In (143,438) (179,704) -$36,266

Contributions to Restricted Programs 0 0 $0

Total, Other Financing Sources/Uses (143,438) (179,704) -$36,266

Net Increase/Decrease Fund Balance (1,935,354) 229,825

Beginning Balance (Unaudited) 16,621,647 16,621,647

Ending Balance 14,686,294 16,851,472

Novato UnifiedMarin County

Unaudited ActualsTABLE OF CONTENTS 21 65417 0000000

Form TC

California Dept of EducationSACS Financial Reporting Software - 2011.2.0File: tc (Rev 02/22/2011) Page 1 of 2 Printed: 9/15/2011 1:12 PM

G = General Ledger Data; S = Supplemental Data

Data Supplied For:Form Description 2010-11

UnauditedActuals

2011-12Budget

01 General Fund/County School Service Fund GS GS09 Charter Schools Special Revenue Fund10 Special Education Pass-Through Fund11 Adult Education Fund G G12 Child Development Fund13 Cafeteria Special Revenue Fund14 Deferred Maintenance Fund G G15 Pupil Transportation Equipment Fund17 Special Reserve Fund for Other Than Capital Outlay Projects18 School Bus Emissions Reduction Fund19 Foundation Special Revenue Fund20 Special Reserve Fund for Postemployment Benefits21 Building Fund G G25 Capital Facilities Fund G G30 State School Building Lease-Purchase Fund35 County School Facilities Fund G G40 Special Reserve Fund for Capital Outlay Projects G G49 Capital Project Fund for Blended Component Units51 Bond Interest and Redemption Fund G G52 Debt Service Fund for Blended Component Units53 Tax Override Fund56 Debt Service Fund G G57 Foundation Permanent Fund61 Cafeteria Enterprise Fund G G62 Charter Schools Enterprise Fund63 Other Enterprise Fund G66 Warehouse Revolving Fund67 Self-Insurance Fund G G71 Retiree Benefit Fund73 Foundation Private-Purpose Trust Fund76 Warrant/Pass-Through Fund95 Student Body Fund51A Analysis of Bonded Indebtedness S53A Analysis of Restricted Levies76A Changes in Assets and Liabilities (Warrant/Pass-Through)95A Changes in Assets and Liabilities (Student Body)A Average Daily Attendance S SASSET Schedule of Capital Assets SCA Unaudited Actuals Certification SCAT Schedule for Categoricals SCEA Current Expense Formula/Minimum Classroom Comp. - Actuals GSCHG Change Order FormCORR Adults in Correctional FacilitiesDAY Community Day SchoolsDEBT Schedule of Long-Term Liabilities GS


Unaudited ActualsTABLE OF CONTENTS 21 65417 0000000

Form TC

California Dept of EducationSACS Financial Reporting Software - 2011.2.0File: tc (Rev 02/22/2011) Page 2 of 2 Printed: 9/15/2011 1:12 PM

G = General Ledger Data; S = Supplemental Data

Data Supplied For:Form Description 2010-11

UnauditedActuals

2011-12Budget

GANN Appropriations Limit Calculations GS GSICR Indirect Cost Rate Worksheet GSL Lottery Report GSNCMOE No Child Left Behind Maintenance of Effort GSPCRAF Program Cost Report Schedule of Allocation Factors GSPCR Program Cost Report GSRL Revenue Limit Summary S SSEA Special Education Revenue AllocationsSEAS Special Education Revenue Allocations Setup (SELPA Selection)SIAA Summary of Interfund Activities - Actuals GTRAN Annual Report of Pupil Transportation GS


Unaudited ActualsGeneral Fund

Unrestricted and RestrictedExpenditures by Object

21 65417 0000000Form 01

California Dept of EducationSACS Financial Reporting Software - 2011.2.0File: fund-a (Rev 06/07/2011) Page 1 Printed: 9/15/2011 12:50 PM

2010-11 Unaudited Actuals 2011-12 Budget

Description Resource CodesObjectCodes

Unrestricted(A)

Restricted(B)

Total Fundcol. A + B

(C)Unrestricted

(D)Restricted

(E)

Total Fundcol. D + E

(F)

% DiffColumn

C & F

A. REVENUES

1) Revenue Limit Sources 8010-8099 38,188,641.62 889,880.62 39,078,522.24 38,545,221.00 831,321.00 39,376,542.00 0.8%

2) Federal Revenue 8100-8299 172,015.64 3,891,360.58 4,063,376.22 100,000.00 3,747,622.00 3,847,622.00 -5.3%

3) Other State Revenue 8300-8599 7,147,375.14 1,625,887.34 8,773,262.48 6,637,504.00 1,483,335.00 8,120,839.00 -7.4%

4) Other Local Revenue 8600-8799 1,427,843.57 10,043,350.46 11,471,194.03 772,807.00 8,568,604.00 9,341,411.00 -18.6%

5) TOTAL, REVENUES 46,935,875.97 16,450,479.00 63,386,354.97 46,055,532.00 14,630,882.00 60,686,414.00 -4.3%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 24,072,965.52 6,605,756.89 30,678,722.41 23,388,505.00 5,034,471.00 28,422,976.00 -7.4%

2) Classified Salaries 2000-2999 5,457,021.38 4,582,569.52 10,039,590.90 4,639,202.00 4,409,937.00 9,049,139.00 -9.9%

3) Employee Benefits 3000-3999 6,668,588.36 3,056,483.80 9,725,072.16 6,972,554.92 2,998,705.00 9,971,259.92 2.5%

4) Books and Supplies 4000-4999 1,136,166.61 848,540.11 1,984,706.72 1,521,055.00 1,403,400.00 2,924,455.00 47.3%

5) Services and Other Operating Expenditures 5000-5999 3,147,131.01 6,218,993.58 9,366,124.59 2,983,348.00 5,189,954.00 8,173,302.00 -12.7%

6) Capital Outlay 6000-6999 71,316.50 146,357.15 217,673.65 0.00 34,000.00 34,000.00 -84.4%

7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 0.00 1,055,467.00 1,055,467.00 0.00 1,330,617.00 1,330,617.00 26.1%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (425,052.72) 334,521.62 (90,531.10) (753,246.00) 651,420.00 (101,826.00) 12.5%

9) TOTAL, EXPENDITURES 40,128,136.66 22,848,689.67 62,976,826.33 38,751,418.92 21,052,504.00 59,803,922.92 -5.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 6,807,739.31 (6,398,210.67) 409,528.64 7,304,113.08 (6,421,622.00) 882,491.08 115.5%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

b) Transfers Out 7600-7629 179,704.00 0.00 179,704.00 359,565.00 0.00 359,565.00 100.1%

2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

3) Contributions 8980-8999 (6,149,723.28) 6,149,723.28 0.00 (6,559,360.00) 6,559,360.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (6,329,427.28) 6,149,723.28 (179,704.00) (6,918,925.00) 6,559,360.00 (359,565.00) 100.1%




21 65417 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 478,312.03 (248,487.39) 229,824.64 385,188.08 137,738.00 522,926.08 127.5%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 13,690,618.01 2,931,029.46 16,621,647.47 14,168,930.04 2,682,542.07 16,851,472.11 1.4%

b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 13,690,618.01 2,931,029.46 16,621,647.47 14,168,930.04 2,682,542.07 16,851,472.11 1.4%

d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 13,690,618.01 2,931,029.46 16,621,647.47 14,168,930.04 2,682,542.07 16,851,472.11 1.4%

2) Ending Balance, June 30 (E + F1e) 14,168,930.04 2,682,542.07 16,851,472.11 14,554,118.12 2,820,280.07 17,374,398.19 3.1%

Components of Ending Fund Balance (Actuals) a) Reserve for Revolving Cash 9711 5,218.57 0.00 5,218.57

Stores 9712 103,998.98 0.00 103,998.98

Prepaid Expenditures 9713 400.00 0.00 400.00

All Others 9719 0.00 0.00 0.00

General Reserve 9730 0.00 0.00 0.00

Legally Restricted Balance 9740 0.00 2,682,541.50 2,682,541.50

b) Designated Amounts Designated for Economic Uncertainties 9770 1,894,696.00 0.00 1,894,696.00

Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775 0.00 0.00 0.00

Other Designations 9780 8,193,751.00 0.00 8,193,751.00

c) Undesignated Amount 9790 3,970,865.49 0.57 3,970,866.06

d) Unappropriated Amount 9790

Components of Ending Fund Balance (Budget) a) Nonspendable Revolving Cash 9711 5,218.57 0.00 5,218.57

Stores 9712 0.00 0.00 0.00

Prepaid Expenditures 9713 103,998.98 0.00 103,998.98

All Others 9719 400.00 0.00 400.00

b) Restricted 9740 0.00 2,827,099.55 2,827,099.55

c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00

Other Commitments 9760 0.00 0.00 0.00

d) Assigned

Other Assignments 9780 7,424,871.00 0.00 7,424,871.00

e) Unassigned/unappropriated

Reserve for Economic Uncertainties 9789 1,804,905.00 0.00 1,804,905.00

Unassigned/Unappropriated Amount 9790 5,214,724.57 (6,819.48) 5,207,905.09




21 65417 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

G. ASSETS

1) Cash a) in County Treasury 9110 5,112,738.58 3,298,357.65 8,411,096.23

1) Fair Value Adjustment to Cash in County Treasury 9111 0.00 0.00 0.00

b) in Banks 9120 3,878.64 5,276.07 9,154.71

c) in Revolving Fund 9130 5,218.57 0.00 5,218.57

d) with Fiscal Agent 9135 0.00 0.00 0.00

e) collections awaiting deposit 9140 0.00 0.00 0.00

2) Investments 9150 0.00 0.00 0.00

3) Accounts Receivable 9200 10,793,157.41 1,854,531.41 12,647,688.82

4) Due from Grantor Government 9290 0.00 0.00 0.00

5) Due from Other Funds 9310 285,444.58 0.00 285,444.58

6) Stores 9320 103,998.98 0.00 103,998.98

7) Prepaid Expenditures 9330 400.00 0.00 400.00

8) Other Current Assets 9340 0.00 0.00 0.00

9) Fixed Assets 9400

10) TOTAL, ASSETS 16,304,836.76 5,158,165.13 21,463,001.89

H. LIABILITIES

1) Accounts Payable 9500 2,062,223.72 1,275,847.75 3,338,071.47

2) Due to Grantor Governments 9590 0.00 0.00 0.00

3) Due to Other Funds 9610 73,683.00 0.00 73,683.00

4) Current Loans 9640 0.00 0.00 0.00

5) Deferred Revenue 9650 0.00 1,199,775.31 1,199,775.31

6) Long-Term Liabilities 9660

7) TOTAL, LIABILITIES 2,135,906.72 2,475,623.06 4,611,529.78

I. FUND EQUITY

Ending Fund Balance, June 30 (must agree with line F2) (G10 - H7) 14,168,930.04 2,682,542.07 16,851,472.11




21 65417 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

REVENUE LIMIT SOURCES Principal Apportionment State Aid - Current Year 8011 28,861,745.21 0.00 28,861,745.21 29,199,685.00 0.00 29,199,685.00 1.2%

Charter Schools General Purpose Entitlement - State Aid 8015 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

State Aid - Prior Years 8019 28,669.00 0.00 28,669.00 0.00 0.00 0.00 -100.0%

Tax Relief Subventions Homeowners' Exemptions 8021 210,538.94 0.00 210,538.94 210,539.00 0.00 210,539.00 0.0%

Timber Yield Tax 8022 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Other Subventions/In-Lieu Taxes 8029 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

County & District Taxes Secured Roll Taxes 8041 27,885,065.80 0.00 27,885,065.80 28,328,038.00 0.00 28,328,038.00 1.6%

Unsecured Roll Taxes 8042 872,775.12 0.00 872,775.12 872,775.00 0.00 872,775.00 0.0%

Prior Years' Taxes 8043 144,449.98 0.00 144,449.98 49,044.00 0.00 49,044.00 -66.0%

Supplemental Taxes 8044 997,074.95 0.00 997,074.95 883,894.00 0.00 883,894.00 -11.4%

Education Revenue Augmentation Fund (ERAF) 8045 (20,445,220.00) 0.00 (20,445,220.00) (20,159,259.00) 0.00 (20,159,259.00) -1.4%

Supplemental Educational Revenue Augmentation Fund (SERAF) 8046 547,090.00 0.00 547,090.00

Community Redevelopment Funds (SB 617/699/1992) 8047 167,117.24 0.00 167,117.24 180,159.00 0.00 180,159.00 7.8%

Penalties and Interest from Delinquent Taxes 8048 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Miscellaneous Funds (EC 41604) Royalties and Bonuses 8081 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Other In-Lieu Taxes 8082 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Less: Non-Revenue Limit (50%) Adjustment 8089 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Subtotal, Revenue Limit Sources 39,269,306.24 0.00 39,269,306.24 39,564,875.00 0.00 39,564,875.00 0.8% Revenue Limit Transfers

Unrestricted Revenue Limit Transfers - Current Year 0000 8091 (889,880.62) (889,880.62) (831,321.00) (831,321.00) -6.6%

Continuation Education ADA Transfer 2200 8091 0.00 0.00 0.00 0.00 0.0%

Community Day Schools Transfer 2430 8091 0.00 0.00 0.00 0.00 0.0%

Special Education ADA Transfer 6500 8091 889,880.62 889,880.62 831,321.00 831,321.00 -6.6%

All Other Revenue Limit Transfers - Current Year All Other 8091 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

PERS Reduction Transfer 8092 153,331.00 0.00 153,331.00 127,627.00 0.00 127,627.00 -16.8%

Transfers to Charter Schools in Lieu of Property Taxes 8096 (344,115.00) 0.00 (344,115.00) (315,960.00) 0.00 (315,960.00) -8.2%

Property Taxes Transfers 8097 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Revenue Limit Transfers - Prior Years 8099 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, REVENUE LIMIT SOURCES 38,188,641.62 889,880.62 39,078,522.24 38,545,221.00 831,321.00 39,376,542.00 0.8%

FEDERAL REVENUE

Maintenance and Operations 8110 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Special Education Entitlement 8181 0.00 1,715,738.00 1,715,738.00 0.00 1,338,162.00 1,338,162.00 -22.0%

Special Education Discretionary Grants 8182 0.00 275,888.00 275,888.00 0.00 275,888.00 275,888.00 0.0%

Child Nutrition Programs 8220 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Forest Reserve Funds 8260 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Flood Control Funds 8270 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Interagency Contracts Between LEAs 8285 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Pass-Through Revenues from Federal Sources 8287 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

NCLB/IASA (incl. ARRA)

3000-3299, 4000-4139, 4201-4215,

4610, 5510 8290 1,644,105.25 1,644,105.25 1,925,671.00 1,925,671.00 17.1%

Vocational and Applied Technology Education 3500-3699 8290 33,954.00 33,954.00 33,326.00 33,326.00 -1.8%

Safe and Drug Free Schools 3700-3799 8290 10,388.00 10,388.00 0.00 0.00 -100.0%

Other Federal Revenue (incl. ARRA) All Other 8290 172,015.64 211,287.33 383,302.97 100,000.00 174,575.00 274,575.00 -28.4%

TOTAL, FEDERAL REVENUE 172,015.64 3,891,360.58 4,063,376.22 100,000.00 3,747,622.00 3,847,622.00 -5.3%




21 65417 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

OTHER STATE REVENUE

Other State Apportionments

Community Day School Additional Funding Current Year 2430 8311 0.00 0.00 0.00 0.00 0.0%

Prior Years 2430 8319 0.00 0.00 0.00 0.00 0.0%

ROC/P Entitlement Current Year 6355-6360 8311 0.00 0.00 0.00 0.00 0.0%

Prior Years 6355-6360 8319 0.00 0.00 0.00 0.00 0.0%

Special Education Master Plan Current Year 6500 8311 0.00 0.00 0.00 0.00 0.0%

Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.0%

Home-to-School Transportation 7230 8311 492,907.00 492,907.00 491,546.00 491,546.00 -0.3%

Economic Impact Aid 7090-7091 8311 616,104.00 616,104.00 492,883.00 492,883.00 -20.0%

Spec. Ed. Transportation 7240 8311 252,771.00 252,771.00 252,074.00 252,074.00 -0.3%

All Other State Apportionments - Current Year All Other 8311 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Other State Apportionments - Prior Years All Other 8319 (176.00) 0.00 (176.00) 0.00 0.00 0.00 -100.0%

Year Round School Incentive 8425 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Class Size Reduction, K-3 8434 2,500,785.00 0.00 2,500,785.00 2,547,909.00 0.00 2,547,909.00 1.9%

Child Nutrition Programs 8520 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Mandated Costs Reimbursements 8550 368,340.00 0.00 368,340.00 0.00 0.00 0.00 -100.0%

Lottery - Unrestricted and Instructional Materials 8560 874,088.69 150,855.99 1,024,944.68 854,905.00 134,782.00 989,687.00 -3.4%

Tax Relief Subventions Restricted Levies - Other

Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Other Subventions/In-Lieu Taxes 8576 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Pass-Through Revenues from State Sources 8587 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

School Based Coordination Program 7250 8590 0.00 0.00 0.00 0.00 0.0%

Drug/Alcohol/Tobacco Funds 6650-6690 8590 1,199.35 1,199.35 0.00 0.00 -100.0%

Healthy Start 6240 8590 0.00 0.00 0.00 0.00 0.0%

Class Size Reduction Facilities 6200 8590 0.00 0.00 0.00 0.00 0.0%

School Community Violence Prevention Grant 7391 8590 0.00 0.00 0.00 0.00 0.0%

Quality Education Investment Act 7400 8590 0.00 0.00 0.00 0.00 0.0%

All Other State Revenue All Other 8590 3,404,337.45 112,050.00 3,516,387.45 3,234,690.00 112,050.00 3,346,740.00 -4.8%

TOTAL, OTHER STATE REVENUE 7,147,375.14 1,625,887.34 8,773,262.48 6,637,504.00 1,483,335.00 8,120,839.00 -7.4%




21 65417 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes

Other Restricted Levies Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Prior Years' Taxes 8617 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Non-Ad Valorem Taxes Parcel Taxes 8621 0.00 4,308,370.72 4,308,370.72 0.00 4,271,665.00 4,271,665.00 -0.9%

Other 8622 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Community Redevelopment Funds Not Subject to RL Deduction 8625 218,834.84 0.00 218,834.84 220,227.00 0.00 220,227.00 0.6%

Penalties and Interest from Delinquent Non-Revenue Limit Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Sale of Publications 8632 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Food Service Sales 8634 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Leases and Rentals 8650 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Interest 8660 51,945.96 (7.62) 51,938.34 50,000.00 4,500.00 54,500.00 4.9%

Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Fees and Contracts Adult Education Fees 8671 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Non-Resident Students 8672 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Transportation Fees From Individuals 8675 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Transportation Services 7230, 7240 8677 238,391.65 238,391.65 207,732.00 207,732.00 -12.9%

Interagency Services All Other 8677 2,400.00 140,285.41 142,685.41 2,400.00 0.00 2,400.00 -98.3%

Mitigation/Developer Fees 8681 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Fees and Contracts 8689 267,659.47 0.00 267,659.47 159,000.00 0.00 159,000.00 -40.6%

Other Local Revenue Plus: Misc Funds Non-Revenue Limit (50%) Adjustment 8691 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Pass-Through Revenues From Local Sources 8697 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Local Revenue 8699 887,003.30 1,576,303.61 2,463,306.91 341,180.00 381,096.00 722,276.00 -70.7%

Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Transfers In 8781-8783 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Transfers of Apportionments Special Education SELPA Transfers From Districts or Charter Schools 6500 8791 0.00 0.00 0.00 0.00 0.0%

From County Offices 6500 8792 3,780,006.69 3,780,006.69 3,703,611.00 3,703,611.00 -2.0%

From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.0%

ROC/P Transfers From Districts or Charter Schools 6360 8791 0.00 0.00 0.00 0.00 0.0%

From County Offices 6360 8792 0.00 0.00 0.00 0.00 0.0%

From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.0%

Other Transfers of Apportionments From Districts or Charter Schools All Other 8791 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

From County Offices All Other 8792 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

From JPAs All Other 8793 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER LOCAL REVENUE 1,427,843.57 10,043,350.46 11,471,194.03 772,807.00 8,568,604.00 9,341,411.00 -18.6%

TOTAL, REVENUES 46,935,875.97 16,450,479.00 63,386,354.97 46,055,532.00 14,630,882.00 60,686,414.00 -4.3%




21 65417 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

CERTIFICATED SALARIES

Certificated Teachers' Salaries 1100 20,471,874.49 4,760,938.14 25,232,812.63 20,206,671.00 3,548,896.00 23,755,567.00 -5.9%

Certificated Pupil Support Salaries 1200 174,419.70 1,017,966.97 1,192,386.67 172,005.00 992,644.00 1,164,649.00 -2.3%

Certificated Supervisors' and Administrators' Salaries 1300 3,241,277.01 192,149.97 3,433,426.98 2,805,538.00 122,665.00 2,928,203.00 -14.7%

Other Certificated Salaries 1900 185,394.32 634,701.81 820,096.13 204,291.00 370,266.00 574,557.00 -29.9%

TOTAL, CERTIFICATED SALARIES 24,072,965.52 6,605,756.89 30,678,722.41 23,388,505.00 5,034,471.00 28,422,976.00 -7.4%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 199,888.32 1,513,106.69 1,712,995.01 0.00 1,105,564.00 1,105,564.00 -35.5%

Classified Support Salaries 2200 1,826,535.13 2,141,561.62 3,968,096.75 1,849,008.00 2,092,069.00 3,941,077.00 -0.7%

Classified Supervisors' and Administrators' Salaries 2300 635,109.50 385,125.42 1,020,234.92 587,499.00 385,394.00 972,893.00 -4.6%

Clerical, Technical and Office Salaries 2400 2,224,425.33 296,044.41 2,520,469.74 2,131,598.00 229,176.00 2,360,774.00 -6.3%

Other Classified Salaries 2900 571,063.10 246,731.38 817,794.48 71,097.00 597,734.00 668,831.00 -18.2%

TOTAL, CLASSIFIED SALARIES 5,457,021.38 4,582,569.52 10,039,590.90 4,639,202.00 4,409,937.00 9,049,139.00 -9.9%

EMPLOYEE BENEFITS

STRS 3101-3102 1,926,120.06 489,822.06 2,415,942.12 1,942,395.89 399,706.00 2,342,101.89 -3.1%

PERS 3201-3202 500,758.90 424,408.26 925,167.16 496,702.00 459,016.00 955,718.00 3.3%

OASDI/Medicare/Alternative 3301-3302 747,037.58 403,568.26 1,150,605.84 677,392.71 404,612.00 1,082,004.71 -6.0%

Health and Welfare Benefits 3401-3402 2,768,578.50 1,138,124.19 3,906,702.69 2,903,891.96 1,187,971.00 4,091,862.96 4.7%

Unemployment Insurance 3501-3502 229,124.42 81,415.11 310,539.53 456,013.12 147,873.00 603,886.12 94.5%

Workers' Compensation 3601-3602 415,053.34 157,541.30 572,594.64 442,004.24 147,692.00 589,696.24 3.0%

OPEB, Allocated 3701-3702 0.00 294,706.88 294,706.88 0.00 200,000.00 200,000.00 -32.1%

OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

PERS Reduction 3801-3802 81,915.56 66,897.74 148,813.30 54,155.00 51,835.00 105,990.00 -28.8%

Other Employee Benefits 3901-3902 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, EMPLOYEE BENEFITS 6,668,588.36 3,056,483.80 9,725,072.16 6,972,554.92 2,998,705.00 9,971,259.92 2.5%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 330,603.10 88,958.58 419,561.68 274,002.00 0.00 274,002.00 -34.7%

Books and Other Reference Materials 4200 1,860.38 2,550.16 4,410.54 0.00 100.00 100.00 -97.7%

Materials and Supplies 4300 631,924.53 598,147.98 1,230,072.51 1,224,053.00 1,372,995.00 2,597,048.00 111.1%

Noncapitalized Equipment 4400 171,778.60 158,883.39 330,661.99 23,000.00 30,305.00 53,305.00 -83.9%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 1,136,166.61 848,540.11 1,984,706.72 1,521,055.00 1,403,400.00 2,924,455.00 47.3%

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services 5100 0.00 2,687,836.55 2,687,836.55 0.00 1,764,500.00 1,764,500.00 -34.4%

Travel and Conferences 5200 52,782.15 217,367.75 270,149.90 57,580.00 96,925.00 154,505.00 -42.8%

Dues and Memberships 5300 31,409.00 9,170.00 40,579.00 31,695.00 9,180.00 40,875.00 0.7%

Insurance 5400 - 5450 338,131.00 0.00 338,131.00 341,664.00 0.00 341,664.00 1.0%

Operations and Housekeeping Services 5500 1,266,947.02 3,156.99 1,270,104.01 1,270,050.00 3,000.00 1,273,050.00 0.2%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 215,737.38 76,864.91 292,602.29 99,406.00 74,200.00 173,606.00 -40.7%

Transfers of Direct Costs 5710 (12,693.08) 12,693.08 0.00 (8,200.00) 8,200.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 (4,675.48) 3,276.62 (1,398.86) (5,300.00) 1,000.00 (4,300.00) 207.4%

Professional/Consulting Services and Operating Expenditures 5800 1,162,775.04 3,197,175.61 4,359,950.65 1,056,123.00 3,215,249.00 4,271,372.00 -2.0%

Communications 5900 96,717.98 11,452.07 108,170.05 140,330.00 17,700.00 158,030.00 46.1%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 3,147,131.01 6,218,993.58 9,366,124.59 2,983,348.00 5,189,954.00 8,173,302.00 -12.7%




21 65417 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Land Improvements 6170 0.00 39,999.22 39,999.22 0.00 0.00 0.00 -100.0%

Buildings and Improvements of Buildings 6200 0.00 14,940.00 14,940.00 0.00 14,000.00 14,000.00 -6.3%

Books and Media for New School Libraries or Major Expansion of School Libraries 6300 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Equipment 6400 10,797.50 19,918.26 30,715.76 0.00 0.00 0.00 -100.0%

Equipment Replacement 6500 60,519.00 71,499.67 132,018.67 0.00 20,000.00 20,000.00 -84.9%

TOTAL, CAPITAL OUTLAY 71,316.50 146,357.15 217,673.65 0.00 34,000.00 34,000.00 -84.4%

OTHER OUTGO (excluding Transfers of Indirect Costs)

Tuition Tuition for Instruction Under Interdistrict Attendance Agreements 7110 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

State Special Schools 7130 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools 7141 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Payments to County Offices 7142 0.00 978,241.00 978,241.00 0.00 1,330,617.00 1,330,617.00 36.0%

Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Transfers of Pass-Through Revenues To Districts or Charter Schools 7211 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Special Education SELPA Transfers of Apportionments To Districts or Charter Schools 6500 7221 0.00 0.00 0.00 0.00 0.0%

To County Offices 6500 7222 0.00 0.00 0.00 0.00 0.0%

To JPAs 6500 7223 0.00 0.00 0.00 0.00 0.0%

ROC/P Transfers of Apportionments To Districts or Charter Schools 6360 7221 0.00 0.00 0.00 0.00 0.0%

To County Offices 6360 7222 0.00 0.00 0.00 0.00 0.0%

To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.0%

Other Transfers of Apportionments All Other 7221-7223 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Transfers 7281-7283 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Transfers Out to All Others 7299 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Debt Service Debt Service - Interest 7438 0.00 2,894.00 2,894.00 0.00 0.00 0.00 -100.0%

Other Debt Service - Principal 7439 0.00 74,332.00 74,332.00 0.00 0.00 0.00 -100.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 1,055,467.00 1,055,467.00 0.00 1,330,617.00 1,330,617.00 26.1%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs 7310 (334,521.62) 334,521.62 0.00 (651,420.00) 651,420.00 0.00 0.0%

Transfers of Indirect Costs - Interfund 7350 (90,531.10) 0.00 (90,531.10) (101,826.00) 0.00 (101,826.00) 12.5%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (425,052.72) 334,521.62 (90,531.10) (753,246.00) 651,420.00 (101,826.00) 12.5%

TOTAL, EXPENDITURES 40,128,136.66 22,848,689.67 62,976,826.33 38,751,418.92 21,052,504.00 59,803,922.92 -5.0%




21 65417 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

From: Special Reserve Fund 8912 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

From: Bond Interest and Redemption Fund 8914 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

(a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

INTERFUND TRANSFERS OUT

To: Child Development Fund 7611 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

To: Special Reserve Fund 7612 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

To: Deferred Maintenance Fund 7615 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

To: Cafeteria Fund 7616 97,683.00 0.00 97,683.00 194,525.00 0.00 194,525.00 99.1%

Other Authorized Interfund Transfers Out 7619 82,021.00 0.00 82,021.00 165,040.00 0.00 165,040.00 101.2%

(b) TOTAL, INTERFUND TRANSFERS OUT 179,704.00 0.00 179,704.00 359,565.00 0.00 359,565.00 100.1%

OTHER SOURCES/USES

SOURCES

State Apportionments Emergency Apportionments 8931 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Proceeds

Proceeds from Sale/Lease- Purchase of Land/Buildings 8953 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

(c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

USES

Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

(d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 (6,191,232.10) 6,191,232.10 0.00 (6,559,360.00) 6,559,360.00 0.00 0.0%

Contributions from Restricted Revenues 8990 41,508.82 (41,508.82) 0.00 0.00 0.00 0.00 0.0%

Transfers of Restricted Balances 8997 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

(e) TOTAL, CONTRIBUTIONS (6,149,723.28) 6,149,723.28 0.00 (6,559,360.00) 6,559,360.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (6,329,427.28) 6,149,723.28 (179,704.00) (6,918,925.00) 6,559,360.00 (359,565.00) 100.1%



Unrestricted and RestrictedExpenditures by Function

21 65417 0000000Form 01



Description Function CodesObjectCodes

Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

A. REVENUES

1) Revenue Limit Sources 8010-8099 38,188,641.62 889,880.62 39,078,522.24 38,545,221.00 831,321.00 39,376,542.00 2.1%

2) Federal Revenue 8100-8299 172,015.64 3,891,360.58 4,063,376.22 100,000.00 3,747,622.00 3,847,622.00 -5.3%

3) Other State Revenue 8300-8599 7,147,375.14 1,625,887.34 8,773,262.48 6,637,504.00 1,483,335.00 8,120,839.00 -7.4%

4) Other Local Revenue 8600-8799 1,427,843.57 10,043,350.46 11,471,194.03 772,807.00 8,568,604.00 9,341,411.00 -18.6%

5) TOTAL, REVENUES 46,935,875.97 16,450,479.00 63,386,354.97 46,055,532.00 14,630,882.00 60,686,414.00 -3.5%

B. EXPENDITURES (Objects 1000-7999)

1) Instruction 1000-1999 26,380,947.07 13,599,231.93 39,980,179.00 26,099,852.00 11,639,044.00 37,738,896.00 -5.6%

2) Instruction - Related Services 2000-2999 5,564,746.11 2,193,129.89 7,757,876.00 5,042,387.92 1,577,370.00 6,619,757.92 -14.7%

3) Pupil Services 3000-3999 701,819.72 3,629,116.74 4,330,936.46 524,285.00 3,539,222.00 4,063,507.00 -6.2%

4) Ancillary Services 4000-4999 0.00 465,132.67 465,132.67 500.00 404,305.00 404,805.00 -13.0%

5) Community Services 5000-5999 654.81 15,000.00 15,654.81 0.00 0.00 0.00 -100.0%

6) Enterprise 6000-6999 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

7) General Administration 7000-7999 3,195,122.77 334,521.62 3,529,644.39 2,907,667.00 659,529.00 3,567,196.00 1.1%

8) Plant Services 8000-8999 4,284,846.18 1,557,089.82 5,841,936.00 4,176,727.00 1,902,417.00 6,079,144.00 4.1%

9) Other Outgo 9000-9999Except

7600-7699 0.00 1,055,467.00 1,055,467.00 0.00 1,330,617.00 1,330,617.00 26.1%

10) TOTAL, EXPENDITURES 40,128,136.66 22,848,689.67 62,976,826.33 38,751,418.92 21,052,504.00 59,803,922.92 -5.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 6,807,739.31 (6,398,210.67) 409,528.64 7,304,113.08 (6,421,622.00) 882,491.08 115.5%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

b) Transfers Out 7600-7629 179,704.00 0.00 179,704.00 359,565.00 0.00 359,565.00 100.1%

2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

3) Contributions 8980-8999 (6,149,723.28) 6,149,723.28 0.00 (6,559,360.00) 6,559,360.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (6,329,427.28) 6,149,723.28 (179,704.00) (6,918,925.00) 6,559,360.00 (359,565.00) 100.1%



Unrestricted and RestrictedExpenditures by Function

21 65417 0000000Form 01



Description Function CodesObjectCodes

Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 478,312.03 (248,487.39) 229,824.64 385,188.08 137,738.00 522,926.08 127.5%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 13,690,618.01 2,931,029.46 16,621,647.47 14,168,930.04 2,682,542.07 16,851,472.11 1.4%

b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 13,690,618.01 2,931,029.46 16,621,647.47 14,168,930.04 2,682,542.07 16,851,472.11 1.4%

d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 13,690,618.01 2,931,029.46 16,621,647.47 14,168,930.04 2,682,542.07 16,851,472.11 1.4%

2) Ending Balance, June 30 (E + F1e) 14,168,930.04 2,682,542.07 16,851,472.11 14,554,118.12 2,820,280.07 17,374,398.19 3.1%

Components of Ending Fund Balance (Actuals) a) Reserve for Revolving Cash 9711 5,218.57 0.00 5,218.57

Stores 9712 103,998.98 0.00 103,998.98

Prepaid Expenditures 9713 400.00 0.00 400.00

All Others 9719 0.00 0.00 0.00

General Reserve 9730 0.00 0.00 0.00

Legally Restricted Balance 9740 0.00 2,682,541.50 2,682,541.50

b) Designated Amounts Designated for Economic Uncertainties 9770 1,894,696.00 0.00 1,894,696.00

Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775 0.00 0.00 0.00

Other Designations (by Resource/Object) 9780 8,193,751.00 0.00 8,193,751.00

c) Undesignated Amount 9790 3,970,865.49 0.57 3,970,866.06


Components of Ending Fund Balance (Budget) a) Nonspendable Revolving Cash 9711 5,218.57 0.00 5,218.57

Stores 9712 0.00 0.00 0.00

Prepaid Expenditures 9713 103,998.98 0.00 103,998.98

All Others 9719 400.00 0.00 400.00

b) Restricted 9740 0.00 2,827,099.55 2,827,099.55

c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00

Other Commitments (by Resource/Object) 9760 0.00 0.00 0.00

d) Assigned

Other Assignments (by Resource/Object) 9780 7,424,871.00 0.00 7,424,871.00

e) Unassigned/unappropriated

Reserve for Economic Uncertainties 9789 1,804,905.00 0.00 1,804,905.00

Unassigned/Unappropriated Amount 9790 5,214,724.57 (6,819.48) 5,207,905.09



Exhibit: Restricted Balance Detail21 65417 0000000

Form 01


2010-11 2011-12Resource Description Unaudited Actuals Budget

3200 ARRA: State Fiscal Stabilization Fund 428,824.85 428,824.85

5640 Medi-Cal Billing Option 96,914.16 96,914.16

5810 Other Restricted Federal 0.00 0.57

6286 English Language Acquisition Program, Teacher Training & Student A 37,284.46 37,284.46

6300 Lottery: Instructional Materials 290,126.11 393,908.11

6500 Special Education 1,122.52 0.00

7090 Economic Impact Aid (EIA) 92,849.82 92,849.82

7091 Economic Impact Aid: Limited English Proficiency (LEP) 195,208.64 195,208.64

9010 Other Restricted Local 1,540,210.94 1,582,108.94

Total, Restricted Balance 2,682,541.50 2,827,099.55


Unaudited ActualsAdult Education Fund

Expenditures by Object21 65417 0000000

Form 11

California Dept of EducationSACS Financial Reporting Software - 2011.2.0File: fund-b (Rev 06/01/2011) Page 1 Printed: 9/15/2011 12:51 PM

Description Resource Codes Object Codes2010-11

Unaudited Actuals2011-12Budget

PercentDifference

A. REVENUES

1) Revenue Limit Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 0.00 0.00 0.0%

4) Other Local Revenue 8600-8799 187.81 0.00 -100.0%

5) TOTAL, REVENUES 187.81 0.00 -100.0%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 64,510.62 50,000.00 -22.5%

2) Classified Salaries 2000-2999 0.00 0.00 0.0%

3) Employee Benefits 3000-3999 6,678.45 6,444.00 -3.5%

4) Books and Supplies 4000-4999 1,435.84 2,500.00 74.1%

5) Services and Other Operating Expenditures 5000-5999 483.46 1,100.00 127.5%

6) Capital Outlay 6000-6999 0.00 0.00 0.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.0%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 3,180.21 4,098.00 28.9%

9) TOTAL, EXPENDITURES 76,288.58 64,142.00 -15.9%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (76,100.77) (64,142.00) -15.7%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 82,021.00 90,185.00 10.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%

2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 82,021.00 90,185.00 10.0%




Form 11




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 5,920.23 26,043.00 339.9%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 10,219.83 16,140.06 57.9%

b) Audit Adjustments 9793 0.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 10,219.83 16,140.06 57.9%

d) Other Restatements 9795 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 10,219.83 16,140.06 57.9%

2) Ending Balance, June 30 (E + F1e) 16,140.06 42,183.06 161.4%

Components of Ending Fund Balance (Actuals) a) Reserve for Revolving Cash 9711 0.00

Stores 9712 0.00

Prepaid Expenditures 9713 0.00

All Others 9719 0.00

General Reserve 9730 0.00

Legally Restricted Balance 9740 0.00

b) Designated Amounts Designated for Economic Uncertainties 9770 0.00

Designated for the Unrealized Gains of

Investments and Cash in County Treasury 9775 0.00

Other Designations 9780 0.00

c) Undesignated Amount 9790 16,140.06

d) Unappropriated Amount 9790 Components of Ending Fund Balance (Budget) a) Nonspendable Revolving Cash 9711 0.00

Stores 9712 0.00



b) Restricted 9740 2,813.28

c) Committed Stabilization Arrangements 9750 0.00

Other Commitments 9760 0.00

d) Assigned Other Assignments 9780 0.00

e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00

Unassigned/Unappropriated Amount 9790 39,369.78




Form 11




PercentDifference

G. ASSETS 1) Cash a) in County Treasury 9110 19,884.71

1) Fair Value Adjustment to Cash in County Treasury 9111 0.00

b) in Banks 9120 0.00

c) in Revolving Fund 9130 0.00

d) with Fiscal Agent 9135 0.00

e) collections awaiting deposit 9140 0.00

2) Investments 9150 0.00

3) Accounts Receivable 9200 0.00

4) Due from Grantor Government 9290 0.00

5) Due from Other Funds 9310 0.00

6) Stores 9320 0.00

7) Prepaid Expenditures 9330 0.00

8) Other Current Assets 9340 0.00

9) Fixed Assets 9400 0.00

10) TOTAL, ASSETS 19,884.71

H. LIABILITIES

1) Accounts Payable 9500 564.44

2) Due to Grantor Governments 9590 0.00

3) Due to Other Funds 9610 3,180.21

4) Current Loans 9640

5) Deferred Revenue 9650 0.00


7) TOTAL, LIABILITIES 3,744.65

I. FUND EQUITY

Ending Fund Balance, June 30 (must agree with line F2) (G10 - H7) 16,140.06




Form 11




PercentDifference

FEDERAL REVENUE

Interagency Contracts Between LEAs 8285 0.00 0.00 0.0%

NCLB / IASA (incl. ARRA)3000-3299, 4000-4139,4201-4215, 4610, 5510 8290 0.00 0.00 0.0%

Vocational and Applied Technology Education 3500-3699 8290 0.00 0.00 0.0%

Safe and Drug Free Schools 3700-3799 8290 0.00 0.00 0.0%

Other Federal Revenue (incl. ARRA) All Other 8290 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 0.00 0.00 0.0%

OTHER STATE REVENUE

Other State Apportionments

All Other State Apportionments - Current Year All Other 8311 0.00 0.00 0.0%

All Other State Apportionments - Prior Years All Other 8319 0.00 0.00 0.0%

All Other State Revenue 8590 0.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 0.00 0.00 0.0%




Form 11




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue

Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.0%

Leases and Rentals 8650 0.00 0.00 0.0%

Interest 8660 187.81 0.00 -100.0%

Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.0%

Fees and Contracts Adult Education Fees 8671 0.00 0.00 0.0%

Interagency Services 8677 0.00 0.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 0.00 0.00 0.0%

Tuition 8710 0.00 0.00 0.0%

TOTAL, OTHER LOCAL REVENUE 187.81 0.00 -100.0%

TOTAL, REVENUES 187.81 0.00 -100.0%




Form 11




PercentDifference


Certificated Teachers' Salaries 1100 50,208.78 50,000.00 -0.4%

Certificated Pupil Support Salaries 1200 0.00 0.00 0.0%

Certificated Supervisors' and Administrators' Salaries 1300 12,801.84 0.00 -100.0%

Other Certificated Salaries 1900 1,500.00 0.00 -100.0%

TOTAL, CERTIFICATED SALARIES 64,510.62 50,000.00 -22.5%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 0.00 0.00 0.0%

Classified Support Salaries 2200 0.00 0.00 0.0%

Classified Supervisors' and Administrators' Salaries 2300 0.00 0.00 0.0%

Clerical, Technical and Office Salaries 2400 0.00 0.00 0.0%

Other Classified Salaries 2900 0.00 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 2,106.31 4,125.00 95.8%

PERS 3201-3202 94.57 0.00 -100.0%

OASDI/Medicare/Alternative 3301-3302 2,033.02 725.00 -64.3%

Health and Welfare Benefits 3401-3402 1,048.58 0.00 -100.0%

Unemployment Insurance 3501-3502 468.93 805.00 71.7%

Workers' Compensation 3601-3602 906.61 789.00 -13.0%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%

OPEB, Active Employees 3751-3752 0.00 0.00 0.0%

PERS Reduction 3801-3802 20.43 0.00 -100.0%

Other Employee Benefits 3901-3902 0.00 0.00 0.0%

TOTAL, EMPLOYEE BENEFITS 6,678.45 6,444.00 -3.5%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.0%

Books and Other Reference Materials 4200 0.00 0.00 0.0%

Materials and Supplies 4300 1,435.84 2,500.00 74.1%

Noncapitalized Equipment 4400 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 1,435.84 2,500.00 74.1%




Form 11




PercentDifference


Subagreements for Services 5100 0.00 0.00 0.0%

Travel and Conferences 5200 0.00 0.00 0.0%

Dues and Memberships 5300 0.00 0.00 0.0%

Insurance 5400-5450 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 0.00 0.00 0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 483.46 500.00 3.4%

Transfers of Direct Costs 5710 0.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.0%

Professional/Consulting Services and Operating Expenditures 5800 0.00 600.00 New

Communications 5900 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 483.46 1,100.00 127.5%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%

Land Improvements 6170 0.00 0.00 0.0%

Buildings and Improvements of Buildings 6200 0.00 0.00 0.0%

Equipment 6400 0.00 0.00 0.0%

Equipment Replacement 6500 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 0.00 0.00 0.0%


Tuition

Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools 7141 0.00 0.00 0.0%

Payments to County Offices 7142 0.00 0.00 0.0%

Payments to JPAs 7143 0.00 0.00 0.0%

Debt Service

Debt Service - Interest 7438 0.00 0.00 0.0%

Other Debt Service - Principal 7439 0.00 0.00 0.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.0%




Form 11




PercentDifference


Transfers of Indirect Costs - Interfund 7350 3,180.21 4,098.00 28.9%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 3,180.21 4,098.00 28.9%

TOTAL, EXPENDITURES 76,288.58 64,142.00 -15.9%




Form 11




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 82,021.00 90,185.00 10.0%

(a) TOTAL, INTERFUND TRANSFERS IN 82,021.00 90,185.00 10.0%


To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.0%

Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES

Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.0%

Long-Term Debt Proceeds

Proceeds from Certificates of Participation 8971 0.00 0.00 0.0%

Proceeds from Capital Leases 8972 0.00 0.00 0.0%

All Other Financing Sources 8979 0.00 0.00 0.0%

(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES

Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.0%

All Other Financing Uses 7699 0.00 0.00 0.0%

(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 0.00 0.00 0.0%

Contributions from Restricted Revenues 8990 0.00 0.00 0.0%

Transfers of Restricted Balances 8997 0.00 0.00 0.0%

(e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 82,021.00 90,185.00 10.0%



Expenditures by Function21 65417 0000000

Form 11


Description Function Codes Object Codes2010-11


PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 187.81 0.00 -100.0%


1) Instruction 1000-1999 56,074.94 60,044.00 7.1%

2) Instruction - Related Services 2000-2999 17,033.43 0.00 -100.0%

3) Pupil Services 3000-3999 0.00 0.00 0.0%

4) Ancillary Services 4000-4999 0.00 0.00 0.0%

5) Community Services 5000-5999 0.00 0.00 0.0%

6) Enterprise 6000-6999 0.00 0.00 0.0%

7) General Administration 7000-7999 3,180.21 4,098.00 28.9%

8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENDITURES 76,288.58 64,142.00 -15.9%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (76,100.77) (64,142.00) -15.7%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 11




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 5,920.23 26,043.00 339.9%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance

a) As of July 1 - Unaudited 9791 10,219.83 16,140.06 57.9%







Stores 9712 0.00




Legally Restricted Balance 9740 0.00 b) Designated Amounts Designated for Economic Uncertainties 9770 0.00



Other Designations (by Resource/Object) 9780 0.00



Components of Ending Fund Balance (Budget) a) Reserve for Revolving Cash 9711 0.00

Stores 9712 0.00



b) Restricted 9740 2,813.28


Other Commitments (by Resource/Object) 9760 0.00

d) Assigned Other Assignments (by Resource/Object) 9780 0.00






Form 11



9010 Other Restricted Local 0.00 2,813.28

Total, Restricted Balance 0.00 2,813.28


Unaudited ActualsDeferred Maintenance Fund


Form 14




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 5,074.47 0.00 -100.0%

5) TOTAL, REVENUES 5,074.47 0.00 -100.0%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 0.00 0.0%


3) Employee Benefits 3000-3999 0.00 0.00 0.0%

4) Books and Supplies 4000-4999 0.00 0.00 0.0%

5) Services and Other Operating Expenditures 5000-5999 0.00 0.00 0.0%

6) Capital Outlay 6000-6999 0.00 0.00 0.0%


8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.0%

9) TOTAL, EXPENDITURES 0.00 0.00 0.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 5,074.47 0.00 -100.0%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.0%




Form 14




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 5,074.47 0.00 -100.0%








Stores 9712 0.00











Stores 9712 0.00



b) Restricted 9740 0.00









Form 14




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00



9) Fixed Assets 9400 0.00


H. LIABILITIES



3) Due to Other Funds 9610 0.00




7) TOTAL, LIABILITIES 0.00

I. FUND EQUITY





Form 14




PercentDifference

OTHER STATE REVENUE



OTHER LOCAL REVENUE

Other Local Revenue


Interest 8660 5,074.47 0.00 -100.0%


Other Local Revenue


All Other Transfers In from All Others 8799 0.00 0.00 0.0%

TOTAL, OTHER LOCAL REVENUE 5,074.47 0.00 -100.0%

TOTAL, REVENUES 5,074.47 0.00 -100.0%




Form 14




PercentDifference

CLASSIFIED SALARIES




EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%

OASDI/Medicare/Alternative 3301-3302 0.00 0.00 0.0%

Health and Welfare Benefits 3401-3402 0.00 0.00 0.0%


Workers' Compensation 3601-3602 0.00 0.00 0.0%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%


PERS Reduction 3801-3802 0.00 0.00 0.0%


TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.0%

BOOKS AND SUPPLIES


Materials and Supplies 4300 0.00 0.00 0.0%


TOTAL, BOOKS AND SUPPLIES 0.00 0.00 0.0%




Form 14




PercentDifference







Professional/Consulting Services and Operating Expenditures 5800 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 0.00 0.0%

CAPITAL OUTLAY



Equipment 6400 0.00 0.00 0.0%




Debt Service




TOTAL, EXPENDITURES 0.00 0.00 0.0%




Form 14




PercentDifference

INTERFUND TRANSFERS


From: General, Special Reserve, & Building Funds 8915 0.00 0.00 0.0%

Other Authorized Interfund Transfers In 8919 0.00 0.00 0.0%

(a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.0%




OTHER SOURCES/USES

SOURCES

Other Sources





(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 0.00 0.0%


Unaudited ActualsDeferred Maintenance FundExpenditures by Function

21 65417 0000000Form 14




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 5,074.47 0.00 -100.0%


1) Instruction 1000-1999 0.00 0.00 0.0%

2) Instruction - Related Services 2000-2999 0.00 0.00 0.0%

3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%

7) General Administration 7000-7999 0.00 0.00 0.0%

8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 0.00 0.00 0.0%




b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%



Unaudited ActualsDeferred Maintenance FundExpenditures by Function

21 65417 0000000Form 14




PercentDifference










Stores 9712 0.00




Legally Restricted Balance 9740 0.00 b) Designated Amounts Designated for Economic Uncertainties 9770 0.00






Components of Ending Fund Balance (Budget) a) Reserve for Revolving Cash 9711 0.00

Stores 9712 0.00












Form 14



Total, Restricted Balance 0.00 0.00


Unaudited ActualsBuilding Fund


Form 21

California Dept of EducationSACS Financial Reporting Software - 2011.2.0File: fund-d (Rev 05/10/2011) Page 1 Printed: 9/15/2011 12:52 PM



PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 119,155.51 70,000.00 -41.3%

5) TOTAL, REVENUES 119,155.51 70,000.00 -41.3%

B. EXPENDITURES


2) Classified Salaries 2000-2999 221,138.53 147,907.00 -33.1%

3) Employee Benefits 3000-3999 59,238.68 53,375.00 -9.9%

4) Books and Supplies 4000-4999 148,886.92 110,500.00 -25.8%

5) Services and Other Operating Expenditures 5000-5999 108,092.59 83,000.00 -23.2%

6) Capital Outlay 6000-6999 7,359,030.07 5,390,380.00 -26.8%



9) TOTAL, EXPENDITURES 7,896,386.79 5,785,162.00 -26.7%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (7,777,231.28) (5,715,162.00) -26.5%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 4,759,067.06 0.00 -100.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 4,759,067.06 0.00 -100.0%




Form 21




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (3,018,164.22) (5,715,162.00) 89.4%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 25,328,662.88 22,310,498.66 -11.9%


c) As of July 1 - Audited (F1a + F1b) 25,328,662.88 22,310,498.66 -11.9%


e) Adjusted Beginning Balance (F1c + F1d) 25,328,662.88 22,310,498.66 -11.9%

2) Ending Balance, June 30 (E + F1e) 22,310,498.66 16,595,336.66 -25.6%


Stores 9712 0.00






Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775 0.00


c) Undesignated Amount 9790 22,310,498.66


Stores 9712 0.00








Unassigned/Unappropriated Amount 9790 16,595,336.66




Form 21




PercentDifference

G. ASSETS 1) Cash a) in County Treasury 9110 22,917,627.46


b) in Banks 9120 0.00


d) with Fiscal Agent 9135 (0.03)






6) Stores 9320 0.00




10) TOTAL, ASSETS 22,917,627.43

H. LIABILITIES

1) Accounts Payable 9500 607,120.91







I. FUND EQUITY

Ending Fund Balance, June 30 (must agree with line F2) (G10 - H7) 22,310,498.66




Form 21




PercentDifference

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.0%

Other Federal Revenue (incl. ARRA) 8290 0.00 0.00 0.0%


OTHER STATE REVENUE


Homeowners' Exemptions 8575 0.00 0.00 0.0%

Other Subventions/In-Lieu Taxes 8576 0.00 0.00 0.0%



OTHER LOCAL REVENUE


Other Restricted Levies Secured Roll 8615 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.0%

Prior Years' Taxes 8617 0.00 0.00 0.0%

Supplemental Taxes 8618 0.00 0.00 0.0%

Non-Ad Valorem Taxes Parcel Taxes 8621 0.00 0.00 0.0%

Other 8622 0.00 0.00 0.0%

Community Redevelopment Funds Not Subject to RL Deduction 8625 0.00 0.00 0.0%

Penalties and Interest from Delinquent Non-Revenue Limit Taxes 8629 0.00 0.00 0.0%



Interest 8660 117,970.51 70,000.00 -40.7%


Other Local Revenue

All Other Local Revenue 8699 1,185.00 0.00 -100.0%


TOTAL, OTHER LOCAL REVENUE 119,155.51 70,000.00 -41.3%

TOTAL, REVENUES 119,155.51 70,000.00 -41.3%




Form 21




PercentDifference

CLASSIFIED SALARIES

Classified Support Salaries 2200 9,434.88 0.00 -100.0%

Classified Supervisors' and Administrators' Salaries 2300 90,156.35 0.00 -100.0%


Other Classified Salaries 2900 121,547.30 147,907.00 21.7%

TOTAL, CLASSIFIED SALARIES 221,138.53 147,907.00 -33.1%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 20,817.87 16,156.00 -22.4%

OASDI/Medicare/Alternative 3301-3302 14,079.13 11,315.00 -19.6%

Health and Welfare Benefits 3401-3402 15,657.05 18,087.00 15.5%

Unemployment Insurance 3501-3502 1,081.60 2,381.00 120.1%

Workers' Compensation 3601-3602 3,105.76 2,334.00 -24.8%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%


PERS Reduction 3801-3802 4,497.27 3,102.00 -31.0%


TOTAL, EMPLOYEE BENEFITS 59,238.68 53,375.00 -9.9%

BOOKS AND SUPPLIES



Noncapitalized Equipment 4400 64,819.79 0.00 -100.0%

TOTAL, BOOKS AND SUPPLIES 148,886.92 110,500.00 -25.8%



Travel and Conferences 5200 4,933.81 5,000.00 1.3%

Insurance 5400-5450 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 1,760.76 2,000.00 13.6%


Transfers of Direct Costs - Interfund 5750 57.88 0.00 -100.0%




Form 21




PercentDifference

Professional/Consulting Services and Operating Expenditures 5800 100,431.85 75,000.00 -25.3%

Communications 5900 908.29 1,000.00 10.1%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 108,092.59 83,000.00 -23.2%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%

Land Improvements 6170 1,511,649.83 1,318,000.00 -12.8%

Buildings and Improvements of Buildings 6200 4,672,895.76 4,059,500.00 -13.1%

Books and Media for New School Libraries

or Major Expansion of School Libraries 6300 0.00 0.00 0.0%

Equipment 6400 513,022.41 12,880.00 -97.5%

Equipment Replacement 6500 661,462.07 0.00 -100.0%

TOTAL, CAPITAL OUTLAY 7,359,030.07 5,390,380.00 -26.8%


Other Transfers Out

All Other Transfers Out to All Others 7299 0.00 0.00 0.0%

Debt Service

Repayment of State School Building Fund Aid - Proceeds from Bonds 7435 0.00 0.00 0.0%




TOTAL, EXPENDITURES 7,896,386.79 5,785,162.00 -26.7%




Form 21




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 4,759,067.06 0.00 -100.0%

(a) TOTAL, INTERFUND TRANSFERS IN 4,759,067.06 0.00 -100.0%



To: Deferred Maintenance Fund 7615 0.00 0.00 0.0%






Form 21




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds Proceeds from Sale of Bonds 8951 0.00 0.00 0.0%

Proceeds from Sale/Lease- Purchase of Land/Buildings 8953 0.00 0.00 0.0%

Other Sources County School Bldg Aid 8961 0.00 0.00 0.0%





Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.0%


(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 4,759,067.06 0.00 -100.0%




Form 21




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 119,155.51 70,000.00 -41.3%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 7,896,386.79 5,785,162.00 -26.7%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENDITURES 7,896,386.79 5,785,162.00 -26.7%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (7,777,231.28) (5,715,162.00) -26.5%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 4,759,067.06 0.00 -100.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 4,759,067.06 0.00 -100.0%




Form 21




PercentDifference



a) As of July 1 - Unaudited 9791 25,328,662.88 22,310,498.66 -11.9%







Stores 9712 0.00










Stores 9712 0.00












Form 21





Unaudited ActualsCapital Facilities FundExpenditures by Object

21 65417 0000000Form 25




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 274,442.86 3,943,000.00 1336.7%

5) TOTAL, REVENUES 274,442.86 3,943,000.00 1336.7%

B. EXPENDITURES





5) Services and Other Operating Expenditures 5000-5999 191,620.06 70,510.00 -63.2%

6) Capital Outlay 6000-6999 1,388,864.86 7,354,200.00 429.5%

7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 249,316.25 260,337.00 4.4%


9) TOTAL, EXPENDITURES 1,871,081.86 7,695,047.00 311.3%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (1,596,639.00) (3,752,047.00) 135.0%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%




21 65417 0000000Form 25




PercentDifference









Stores 9712 0.00










Stores 9712 0.00











21 65417 0000000Form 25




PercentDifference



b) in Banks 9120 0.00





3) Accounts Receivable 9200 105,063.86



6) Stores 9320 0.00




10) TOTAL, ASSETS 5,297,983.59

H. LIABILITIES








I. FUND EQUITY




21 65417 0000000Form 25




PercentDifference

OTHER STATE REVENUE


Homeowners' Exemptions 8575 0.00 0.00 0.0%




OTHER LOCAL REVENUE


Other Restricted Levies Secured Roll 8615 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.0%

Prior Years' Taxes 8617 0.00 0.00 0.0%

Supplemental Taxes 8618 0.00 0.00 0.0%

Non-Ad Valorem Taxes Parcel Taxes 8621 0.00 0.00 0.0%

Other 8622 0.00 0.00 0.0%




Interest 8660 29,423.42 25,000.00 -15.0%


Fees and Contracts

Mitigation/Developer Fees 8681 139,593.58 100,000.00 -28.4%

Other Local Revenue

All Other Local Revenue 8699 105,425.86 3,818,000.00 3521.5%


TOTAL, OTHER LOCAL REVENUE 274,442.86 3,943,000.00 1336.7%

TOTAL, REVENUES 274,442.86 3,943,000.00 1336.7%



21 65417 0000000Form 25




PercentDifference


Other Certificated Salaries 1900 0.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.0%

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.0%


PERS Reduction 3801-3802 0.00 0.00 0.0%



BOOKS AND SUPPLIES








21 65417 0000000Form 25




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 60,429.47 70,510.00 16.7%



Professional/Consulting Services and Operating Expenditures 5800 131,190.59 0.00 -100.0%


TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 191,620.06 70,510.00 -63.2%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%

Land Improvements 6170 0.00 240,000.00 New

Buildings and Improvements of Buildings 6200 1,388,864.86 7,114,200.00 412.2%



Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 1,388,864.86 7,354,200.00 429.5%


Other Transfers Out


Debt Service

Debt Service - Interest 7438 19,581.25 20,337.00 3.9%

Other Debt Service - Principal 7439 229,735.00 240,000.00 4.5%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 249,316.25 260,337.00 4.4%

TOTAL, EXPENDITURES 1,871,081.86 7,695,047.00 311.3%



21 65417 0000000Form 25




PercentDifference

INTERFUND TRANSFERS








OTHER SOURCES/USES

SOURCES

Proceeds


Other Sources







(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS






Unaudited ActualsCapital Facilities Fund


Form 25




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 274,442.86 3,943,000.00 1336.7%

5) TOTAL, REVENUES 274,442.86 3,943,000.00 1336.7%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 1,621,765.61 7,434,710.00 358.4%


7600-7699 249,316.25 260,337.00 4.4%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (1,596,639.00) (3,752,047.00) 135.0%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 25




PercentDifference










Stores 9712 0.00










Stores 9712 0.00












Form 25





Unaudited ActualsCounty School Facilities Fund


Form 35




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 1,551,188.00 0.00 -100.0%


5) TOTAL, REVENUES 1,567,588.55 0.00 -100.0%

B. EXPENDITURES






6) Capital Outlay 6000-6999 0.00 0.00 0.0%




C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 1,567,588.55 0.00 -100.0%


b) Transfers Out 7600-7629 4,759,067.06 0.00 -100.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (4,759,067.06) 0.00 -100.0%




Form 35




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (3,191,478.51) 0.00 -100.0%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 3,195,773.94 4,295.43 -99.9%


c) As of July 1 - Audited (F1a + F1b) 3,195,773.94 4,295.43 -99.9%


e) Adjusted Beginning Balance (F1c + F1d) 3,195,773.94 4,295.43 -99.9%



Stores 9712 0.00










Stores 9712 0.00












Form 35




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00





H. LIABILITIES








I. FUND EQUITY





Form 35




PercentDifference

FEDERAL REVENUE



OTHER STATE REVENUE

School Facilities Apportionments 8545 1,551,188.00 0.00 -100.0%

Pass-Through Revenues from State Sources 8587 0.00 0.00 0.0%


TOTAL, OTHER STATE REVENUE 1,551,188.00 0.00 -100.0%

OTHER LOCAL REVENUE



Interest 8660 16,400.55 0.00 -100.0%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 16,400.55 0.00 -100.0%

TOTAL, REVENUES 1,567,588.55 0.00 -100.0%




Form 35




PercentDifference

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.0%


PERS Reduction 3801-3802 0.00 0.00 0.0%



BOOKS AND SUPPLIES








Form 35




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%







TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 0.00 0.0%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%





Equipment 6400 0.00 0.00 0.0%




Other Transfers Out

Transfers of Pass-Through Revenues To Districts or Charter Schools 7211 0.00 0.00 0.0%

To County Offices 7212 0.00 0.00 0.0%

To JPAs 7213 0.00 0.00 0.0%


Debt Service








Form 35




PercentDifference

INTERFUND TRANSFERS


To: State School Building Fund/ County School Facilities Fund From: All Other Funds 8913 0.00 0.00 0.0%





Other Authorized Interfund Transfers Out 7619 4,759,067.06 0.00 -100.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 4,759,067.06 0.00 -100.0%




Form 35




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds


Other Sources







(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (4,759,067.06) 0.00 -100.0%




Form 35




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 1,551,188.00 0.00 -100.0%


5) TOTAL, REVENUES 1,567,588.55 0.00 -100.0%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 0.00 0.00 0.0%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 1,567,588.55 0.00 -100.0%


b) Transfers Out 7600-7629 4,759,067.06 0.00 -100.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (4,759,067.06) 0.00 -100.0%




Form 35




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (3,191,478.51) 0.00 -100.0%


a) As of July 1 - Unaudited 9791 3,195,773.94 4,295.43 -99.9%


c) As of July 1 - Audited (F1a + F1b) 3,195,773.94 4,295.43 -99.9%


e) Adjusted Beginning Balance (F1c + F1d) 3,195,773.94 4,295.43 -99.9%



Stores 9712 0.00










Stores 9712 0.00












Form 35



7710 State School Facilities Projects 0.00 0.31



Unaudited ActualsSpecial Reserve Fund for Capital Outlay Projects


Form 40




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 9,058.10 6,500.00 -28.2%

B. EXPENDITURES





5) Services and Other Operating Expenditures 5000-5999 14,042.73 0.00 -100.0%

6) Capital Outlay 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENDITURES 14,042.73 0.00 -100.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (4,984.63) 6,500.00 -230.4%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 40




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (4,984.63) 6,500.00 -230.4%






2) Ending Balance, June 30 (E + F1e) 1,791,478.91 1,797,978.91 0.4%


Stores 9712 0.00










Stores 9712 0.00












Form 40




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00




10) TOTAL, ASSETS 1,794,601.47

H. LIABILITIES








I. FUND EQUITY





Form 40




PercentDifference

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.0%



OTHER STATE REVENUE

Pass-Through Revenues from State Sources 8587 0.00 0.00 0.0%



OTHER LOCAL REVENUE

Other Local Revenue




Interest 8660 9,058.10 6,500.00 -28.2%


Other Local Revenue




TOTAL, REVENUES 9,058.10 6,500.00 -28.2%




Form 40




PercentDifference

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.0%


PERS Reduction 3801-3802 0.00 0.00 0.0%



BOOKS AND SUPPLIES








Form 40




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%





Professional/Consulting Services and Operating Expenditures 5800 14,042.73 0.00 -100.0%


TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 14,042.73 0.00 -100.0%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%





Equipment 6400 0.00 0.00 0.0%




Other Transfers Out

Transfers of Pass-Through Revenues To Districts or Charter Schools 7211 0.00 0.00 0.0%

To County Offices 7212 0.00 0.00 0.0%

To JPAs 7213 0.00 0.00 0.0%


Debt Service




TOTAL, EXPENDITURES 14,042.73 0.00 -100.0%




Form 40




PercentDifference

INTERFUND TRANSFERS


From: General Fund/CSSF 8912 0.00 0.00 0.0%




To: General Fund/CSSF 7612 0.00 0.00 0.0%


To: Deferred Maintenance Fund 7615 0.00 0.00 0.0%






Form 40




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds


Other Sources







(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS








Form 40




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 9,058.10 6,500.00 -28.2%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 14,042.73 0.00 -100.0%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENDITURES 14,042.73 0.00 -100.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (4,984.63) 6,500.00 -230.4%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 40




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (4,984.63) 6,500.00 -230.4%









Stores 9712 0.00










Stores 9712 0.00












Form 40



9010 Other Restricted Local 0.00 321.25



Unaudited ActualsBond Interest and Redemption Fund


Form 51




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 58,926.12 30,000.00 -49.1%

4) Other Local Revenue 8600-8799 6,178,728.87 5,828,009.00 -5.7%

5) TOTAL, REVENUES 6,237,654.99 5,858,009.00 -6.1%

B. EXPENDITURES






6) Capital Outlay 6000-6999 0.00 0.00 0.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 5,592,027.51 5,858,009.00 4.8%





b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 51




PercentDifference


F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 3,357,153.43 4,002,780.91 19.2%


c) As of July 1 - Audited (F1a + F1b) 3,357,153.43 4,002,780.91 19.2%


e) Adjusted Beginning Balance (F1c + F1d) 3,357,153.43 4,002,780.91 19.2%



Stores 9712 0.00










Stores 9712 0.00












Form 51




PercentDifference



b) in Banks 9120 0.00





3) Accounts Receivable 9200 2,724,663.88



6) Stores 9320 0.00




10) TOTAL, ASSETS 4,002,780.91

H. LIABILITIES








I. FUND EQUITY





Form 51




PercentDifference

FEDERAL REVENUE



OTHER STATE REVENUE

Tax Relief Subventions Voted Indebtedness Levies

Homeowners' Exemptions 8571 58,926.12 30,000.00 -49.1%


TOTAL, OTHER STATE REVENUE 58,926.12 30,000.00 -49.1%

OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes Voted Indebtedness Levies Secured Roll 8611 5,997,138.39 5,683,009.00 -5.2%

Unsecured Roll 8612 134,909.90 110,000.00 -18.5%

Prior Years' Taxes 8613 7,745.98 5,000.00 -35.5%

Supplemental Taxes 8614 30,694.24 25,000.00 -18.6%


Interest 8660 8,240.36 5,000.00 -39.3%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 6,178,728.87 5,828,009.00 -5.7%

TOTAL, REVENUES 6,237,654.99 5,858,009.00 -6.1%




Form 51




PercentDifference


Debt Service

Bond Redemptions 7433 960,000.00 1,270,000.00 32.3%

Bond Interest and Other Service Charges 7434 4,632,027.51 4,588,009.00 -1.0%



TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 5,592,027.51 5,858,009.00 4.8%

TOTAL, EXPENDITURES 5,592,027.51 5,858,009.00 4.8%




Form 51




PercentDifference

INTERFUND TRANSFERS





To: General Fund 7614 0.00 0.00 0.0%



OTHER SOURCES/USES

SOURCES

Other Sources



(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d) 0.00 0.00 0.0%




Form 51




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 6,178,728.87 5,828,009.00 -5.7%

5) TOTAL, REVENUES 6,237,654.99 5,858,009.00 -6.1%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 5,592,027.51 5,858,009.00 4.8%




b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 51




PercentDifference



a) As of July 1 - Unaudited 9791 3,357,153.43 4,002,780.91 19.2%


c) As of July 1 - Audited (F1a + F1b) 3,357,153.43 4,002,780.91 19.2%


e) Adjusted Beginning Balance (F1c + F1d) 3,357,153.43 4,002,780.91 19.2%



Stores 9712 0.00










Stores 9712 0.00












Form 51





Unaudited ActualsDebt Service Fund


Form 56




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 119.70 0.00 -100.0%

B. EXPENDITURES






6) Capital Outlay 6000-6999 0.00 0.00 0.0%




C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 119.70 0.00 -100.0%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 56




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 119.70 0.00 -100.0%








Stores 9712 0.00










Stores 9712 0.00












Form 56




PercentDifference



b) in Banks 9120 0.00


d) with Fiscal Agent 9135 286,953.92






6) Stores 9320 0.00




10) TOTAL, ASSETS 300,213.76

H. LIABILITIES








I. FUND EQUITY





Form 56




PercentDifference

FEDERAL REVENUE



OTHER STATE REVENUE



OTHER LOCAL REVENUE

Interest 8660 119.70 0.00 -100.0%


Other Local Revenue


TOTAL, OTHER LOCAL REVENUE 119.70 0.00 -100.0%

TOTAL, REVENUES 119.70 0.00 -100.0%


Debt Service








Form 56




PercentDifference

INTERFUND TRANSFERS







OTHER SOURCES/USES

SOURCES

Other Sources




(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d) 0.00 0.00 0.0%




Form 56




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 119.70 0.00 -100.0%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 0.00 0.00 0.0%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 119.70 0.00 -100.0%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 56




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 119.70 0.00 -100.0%









Stores 9712 0.00










Stores 9712 0.00












Form 56





Unaudited ActualsCafeteria Enterprise Fund

Expenses by Object21 65417 0000000

Form 61

California Dept of EducationSACS Financial Reporting Software - 2011.2.0File: fund-e (Rev 06/15/2011) Page 1 Printed: 9/15/2011 1:02 PM



PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 1,235,447.24 1,248,800.00 1.1%


4) Other Local Revenue 8600-8799 532,723.70 565,400.00 6.1%

5) TOTAL, REVENUES 1,883,208.46 1,924,200.00 2.2%

B. EXPENSES


2) Classified Salaries 2000-2999 902,470.97 908,843.00 0.7%

3) Employee Benefits 3000-3999 261,707.64 327,254.00 25.0%


5) Services and Other Operating Expenses 5000-5999 39,672.02 48,900.00 23.3%

6) Depreciation 6000-6999 0.00 0.00 0.0%


8) Other Outgo - Transfers of Indirect Costs 7300-7399 87,350.89 97,728.00 11.9%

9) TOTAL, EXPENSES 2,057,657.43 2,131,225.00 3.6%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (174,448.97) (207,025.00) 18.7%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 61




PercentDifference

E. NET INCREASE (DECREASE) IN NET ASSETS (C + D4) (76,765.97) (12,500.00) -83.7%

F. NET ASSETS 1) Beginning Net Assets a) As of July 1 - Unaudited 9791 174,552.42 97,786.45 -44.0%


c) As of July 1 - Audited (F1a + F1b) 174,552.42 97,786.45 -44.0%


e) Adjusted Beginning Net Assets (F1c + F1d) 174,552.42 97,786.45 -44.0%

2) Ending Net Assets, June 30 (E + F1e) 97,786.45 85,286.45 -12.8%

Components of Ending Net Assets (Actuals) a) Reserve for Revolving Cash 9711 0.00

Stores 9712 24,899.61




Legally Restricted Balance 9740 0.00 b) Designated Amounts

Designated for Economic Uncertainties 9770 0.00




d) Unappropriated Amount 9790 Components of Ending Net Assets (Budget) a) Capital Assets, Net of Related Debt 9796 0.00

b) Restricted Net Assets 9797 0.00

c) Unrestricted Net Assets 9790 85,286.45




Form 61




PercentDifference



b) in Banks 9120 0.00





3) Accounts Receivable 9200 228,494.62


5) Due from Other Funds 9310 73,683.00

6) Stores 9320 24,899.61



9) Fixed Assets a) Land 9410 0.00

b) Land Improvements 9420 0.00

c) Accumulated Depreciation - Land Improvements 9425 0.00

d) Buildings 9430 0.00

e) Accumulated Depreciation - Buildings 9435 0.00

f) Equipment 9440 354,735.92

g) Accumulated Depreciation - Equipment 9445 (299,899.92)

h) Work in Progress 9450 0.00

10) TOTAL, ASSETS 399,703.31




Form 61




PercentDifference

H. LIABILITIES



3) Due to Other Funds 9610 282,256.52


5) Deferred Revenue 9650 3,757.09

6) Long-Term Liabilities a) Net OPEB Obligation 9664 0.00

b) Compensated Absences 9665 0.00

c) COPs Payable 9666 0.00

d) Capital Leases Payable 9667 (0.05)

e) Lease Revenue Bonds Payable 9668 0.00

f) Other General Long-Term Liabilities 9669 0.00


I. NET ASSETS

Net Assets, June 30 (must agree with line F2) (G10 - H7) 97,786.45




Form 61




PercentDifference

REVENUE LIMIT SOURCES

Revenue Limit Transfers

Unrestricted Revenue Limit Transfers - Current Year 0000 8091 0.00 0.00 0.0%

All Other Revenue Limit Transfers - Current Year All Other 8091 0.00 0.00 0.0%

Revenue Limit Transfers - Prior Years 8099 0.00 0.00 0.0%

TOTAL, REVENUE LIMIT SOURCES 0.00 0.00 0.0%

FEDERAL REVENUE

Child Nutrition Programs 8220 1,235,447.24 1,248,800.00 1.1%


TOTAL, FEDERAL REVENUE 1,235,447.24 1,248,800.00 1.1%

OTHER STATE REVENUE

Child Nutrition Programs 8520 115,037.52 110,000.00 -4.4%


TOTAL, OTHER STATE REVENUE 115,037.52 110,000.00 -4.4%

OTHER LOCAL REVENUE

Other Local Revenue


Food Service Sales 8634 519,942.66 562,500.00 8.2%

Interest 8660 634.46 700.00 10.3%


Other Local Revenue

All Other Local Revenue 8699 12,146.58 2,200.00 -81.9%

TOTAL, OTHER LOCAL REVENUE 532,723.70 565,400.00 6.1%

TOTAL, REVENUES 1,883,208.46 1,924,200.00 2.2%




Form 61




PercentDifference


Certificated Supervisors' and Administrators' Salaries 1300 0.00 0.00 0.0%

Other Certificated Salaries 1900 0.00 0.00 0.0%


CLASSIFIED SALARIES

Classified Support Salaries 2200 687,063.14 704,331.00 2.5%

Classified Supervisors' and Administrators' Salaries 2300 124,480.40 114,924.00 -7.7%

Clerical, Technical and Office Salaries 2400 88,564.93 89,588.00 1.2%

Other Classified Salaries 2900 2,362.50 0.00 -100.0%

TOTAL, CLASSIFIED SALARIES 902,470.97 908,843.00 0.7%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 74,040.72 99,273.00 34.1%

OASDI/Medicare/Alternative 3301-3302 58,491.13 69,023.00 18.0%

Health and Welfare Benefits 3401-3402 109,743.29 111,448.00 1.6%

Unemployment Insurance 3501-3502 6,656.20 14,632.00 119.8%

Workers' Compensation 3601-3602 12,776.30 14,343.00 12.3%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%


PERS Reduction 3801-3802 0.00 18,535.00 New


TOTAL, EMPLOYEE BENEFITS 261,707.64 327,254.00 25.0%

BOOKS AND SUPPLIES


Materials and Supplies 4300 66,655.80 63,500.00 -4.7%

Noncapitalized Equipment 4400 19,313.04 5,000.00 -74.1%

Food 4700 680,487.07 680,000.00 -0.1%





Form 61




PercentDifference

SERVICES AND OTHER OPERATING EXPENSES


Travel and Conferences 5200 7,576.99 3,500.00 -53.8%


Insurance 5400-5450 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 8,584.66 9,000.00 4.8%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 302.70 5,500.00 1717.0%


Transfers of Direct Costs - Interfund 5750 1,340.98 4,300.00 220.7%

Professional/Consulting Services and Operating Expenditures 5800 20,764.11 25,600.00 23.3%

Communications 5900 1,102.58 1,000.00 -9.3%

TOTAL, SERVICES AND OTHER OPERATING EXPENSES 39,672.02 48,900.00 23.3%

DEPRECIATION

Depreciation Expense 6900 0.00 0.00 0.0%

TOTAL, DEPRECIATION 0.00 0.00 0.0%


Transfers of Indirect Costs - Interfund 7350 87,350.89 97,728.00 11.9%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 87,350.89 97,728.00 11.9%

TOTAL, EXPENSES 2,057,657.43 2,131,225.00 3.6%




Form 61




PercentDifference

INTERFUND TRANSFERS


From: General Fund 8916 97,683.00 194,525.00 99.1%


(a) TOTAL, INTERFUND TRANSFERS IN 97,683.00 194,525.00 99.1%




OTHER SOURCES/USES

SOURCES

Other Sources


(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 97,683.00 194,525.00 99.1%



Expenses by Function21 65417 0000000

Form 61




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 1,235,447.24 1,248,800.00 1.1%


4) Other Local Revenue 8600-8799 532,723.70 565,400.00 6.1%

5) TOTAL, REVENUES 1,883,208.46 1,924,200.00 2.2%

B. EXPENSES (Objects 1000-7999)

1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 1,961,721.88 2,024,497.00 3.2%



6) Enterprise 6000-6999 0.00 0.00 0.0%

7) General Administration 7000-7999 87,350.89 97,728.00 11.9%

8) Plant Services 8000-8999 8,584.66 9,000.00 4.8%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENSES 2,057,657.43 2,131,225.00 3.6%



b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 61




PercentDifference

E. NET INCREASE (DECREASE) IN NET ASSETS (C + D4) (76,765.97) (12,500.00) -83.7%

F. NET ASSETS 1) Beginning Net Assets

a) As of July 1 - Unaudited 9791 174,552.42 97,786.45 -44.0%





2) Ending Net Assets, June 30 (E + F1e) 97,786.45 85,286.45 -12.8%

Components of Ending Net Assets (Actuals) a) Reserve for

Revolving Cash 9711 0.00

Stores 9712 24,899.61





b) Designated Amounts





Components of Ending Net Assets (Budget)

a) Capital Assets, Net of Related Debt 9796 0.00






Form 61





Unaudited ActualsOther Enterprise FundExpenses by Object

21 65417 0000000Form 63




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 0.00 258,805.00 New

5) TOTAL, REVENUES 0.00 258,805.00 New

B. EXPENSES

1) Certificated Salaries 1000-1999 0.00 176,147.00 New


3) Employee Benefits 3000-3999 0.00 42,158.00 New

4) Books and Supplies 4000-4999 0.00 21,500.00 New

5) Services and Other Operating Expenses 5000-5999 0.00 19,000.00 New

6) Depreciation 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENSES 0.00 258,805.00 New

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 0.0%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%




21 65417 0000000Form 63




PercentDifference

E. NET INCREASE (DECREASE) IN NET ASSETS (C + D4) 0.00 0.00 0.0%

F. NET ASSETS 1) Beginning Net Assets a) As of July 1 - Unaudited 9791 0.00 0.00 0.0%


c) As of July 1 - Audited (F1a + F1b) 0.00 0.00 0.0%


e) Adjusted Beginning Net Assets (F1c + F1d) 0.00 0.00 0.0%

2) Ending Net Assets, June 30 (E + F1e) 0.00 0.00 0.0%


Stores 9712 0.00








c) Undesignated Amount 9790 0.00



c) Unrestricted Net Assets 9790 0.00



21 65417 0000000Form 63




PercentDifference

G. ASSETS 1) Cash a) in County Treasury 9110 0.00


b) in Banks 9120 0.00








6) Stores 9320 0.00








f) Equipment 9440 0.00

g) Accumulated Depreciation - Equipment 9445 0.00


10) TOTAL, ASSETS 0.00



21 65417 0000000Form 63




PercentDifference

H. LIABILITIES









d) Capital Leases Payable 9667 0.00


f) Other General Long-Term Liabilities 9669 0.00


I. NET ASSETS

Net Assets, June 30 (must agree with line F2) (G10 - H7) 0.00



21 65417 0000000Form 63




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue

Sales

All Other Sales 8639 0.00 0.00 0.0%


Interest 8660 0.00 0.00 0.0%


Fees and Contracts

All Other Fees and Contracts 8689 0.00 0.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 0.00 258,805.00 New

TOTAL, OTHER LOCAL REVENUE 0.00 258,805.00 New

TOTAL, REVENUES 0.00 258,805.00 New



21 65417 0000000Form 63




PercentDifference


Certificated Teachers' Salaries 1100 0.00 108,000.00 New



Other Certificated Salaries 1900 0.00 68,147.00 New

TOTAL, CERTIFICATED SALARIES 0.00 176,147.00 New

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 0.00 0.00 0.0%






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 14,532.00 New

OASDI/Medicare/Alternative 3301-3302 0.00 2,554.00 New

Health and Welfare Benefits 3401-3402 0.00 19,456.00 New

Unemployment Insurance 3501-3502 0.00 2,836.00 New

Workers' Compensation 3601-3602 0.00 2,780.00 New

OPEB, Allocated 3701-3702 0.00 0.00 0.0%


PERS Reduction 3801-3802 0.00 0.00 0.0%


TOTAL, EMPLOYEE BENEFITS 0.00 42,158.00 New

BOOKS AND SUPPLIES



Materials and Supplies 4300 0.00 21,500.00 New


Food 4700 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 0.00 21,500.00 New



21 65417 0000000Form 63




PercentDifference



Travel and Conferences 5200 0.00 19,000.00 New


Insurance 5400-5450 0.00 0.00 0.0%







TOTAL, SERVICES AND OTHER OPERATING EXPENSES 0.00 19,000.00 New

DEPRECIATION




Other Transfers Out



TOTAL, EXPENSES 0.00 258,805.00 New



21 65417 0000000Form 63




PercentDifference

INTERFUND TRANSFERS







OTHER SOURCES/USES

SOURCES

Other Sources


(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS






Unaudited ActualsOther Enterprise FundExpenses by Function

21 65417 0000000Form 63




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 0.00 258,805.00 New

5) TOTAL, REVENUES 0.00 258,805.00 New


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 258,805.00 New


8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENSES 0.00 258,805.00 New

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 0.00 0.00 0.0%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%



Unaudited ActualsOther Enterprise FundExpenses by Function

21 65417 0000000Form 63




PercentDifference

E. NET INCREASE (DECREASE) IN NET ASSETS (C + D4) 0.00 0.00 0.0%


a) As of July 1 - Unaudited 9791 0.00 0.00 0.0%


c) As of July 1 - Audited (F1a + F1b) 0.00 0.00 0.0%


e) Adjusted Beginning Net Assets (F1c + F1d) 0.00 0.00 0.0%

2) Ending Net Assets, June 30 (E + F1e) 0.00 0.00 0.0%



Stores 9712 0.00









c) Undesignated Amount 9790 0.00




c) Unrestricted Net Assets 9790 0.00


Unaudited ActualsOther Enterprise Fund


Form 63





Unaudited ActualsSelf-Insurance FundExpenses by Object

21 65417 0000000Form 67




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 40,257.16 1,000.00 -97.5%

B. EXPENSES




4) Books and Supplies 4000-4999 8,739.01 0.00 -100.0%

5) Services and Other Operating Expenses 5000-5999 46,221.78 70,000.00 51.4%

6) Depreciation 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENSES 54,960.79 70,000.00 27.4%


D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 0.00 74,855.00 New

b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 74,855.00 New



21 65417 0000000Form 67




PercentDifference

E. NET INCREASE (DECREASE) IN NET ASSETS (C + D4) (14,703.63) 5,855.00 -139.8%

F. NET ASSETS 1) Beginning Net Assets a) As of July 1 - Unaudited 9791 100,274.18 85,570.55 -14.7%





2) Ending Net Assets, June 30 (E + F1e) 85,570.55 91,425.55 6.8%


Stores 9712 0.00














21 65417 0000000Form 67




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00








f) Equipment 9440 0.00

g) Accumulated Depreciation - Equipment 9445 0.00


10) TOTAL, ASSETS 285,960.37



21 65417 0000000Form 67




PercentDifference

H. LIABILITIES









d) Capital Leases Payable 9667 0.00


f) Other General Long-Term Liabilities 9669 200,000.00


I. NET ASSETS

Net Assets, June 30 (must agree with line F2) (G10 - H7) 85,570.55



21 65417 0000000Form 67




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue


Interest 8660 1,218.75 1,000.00 -17.9%


Fees and Contracts

In-District Premiums/ Contributions 8674 0.00 0.00 0.0%

All Other Fees and Contracts 8689 0.00 0.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 39,038.41 0.00 -100.0%



TOTAL, REVENUES 40,257.16 1,000.00 -97.5%



21 65417 0000000Form 67




PercentDifference





CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.0%


PERS Reduction 3801-3802 0.00 0.00 0.0%



BOOKS AND SUPPLIES




TOTAL, BOOKS AND SUPPLIES 8,739.01 0.00 -100.0%



21 65417 0000000Form 67




PercentDifference





Insurance 5400-5450 45,721.78 70,000.00 53.1%




Professional/Consulting Services and Operating Expenditures 5800 500.00 0.00 -100.0%


TOTAL, SERVICES AND OTHER OPERATING EXPENSES 46,221.78 70,000.00 51.4%

DEPRECIATION



TOTAL, EXPENSES 54,960.79 70,000.00 27.4%



21 65417 0000000Form 67




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 0.00 74,855.00 New

(a) TOTAL, INTERFUND TRANSFERS IN 0.00 74,855.00 New




OTHER SOURCES/USES

SOURCES

Other Sources


(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d) 0.00 74,855.00 New


Unaudited ActualsSelf-Insurance Fund


Form 67




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 40,257.16 1,000.00 -97.5%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 54,960.79 70,000.00 27.4%


8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENSES 54,960.79 70,000.00 27.4%


D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 0.00 74,855.00 New

b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 74,855.00 New




Form 67




PercentDifference

E. NET INCREASE (DECREASE) IN NET ASSETS (C + D4) (14,703.63) 5,855.00 -139.8%


a) As of July 1 - Unaudited 9791 100,274.18 85,570.55 -14.7%





2) Ending Net Assets, June 30 (E + F1e) 85,570.55 91,425.55 6.8%



Stores 9712 0.00

















Form 67





Unaudited Actuals2010-11 Unaudited Actuals

Bond Interest and Redemption FundAnalysis of Bonded Indebtedness

21 65417 0000000Form 51A

California Dept of EducationSACS Financial Reporting Software - 2011.2.0File: 51a (Rev 03/16/2011) Page 1 of 2 Printed: 1:04 PM 9/15/2011

BOND DESCRIPTION SB3 - 50510 SB4 - 50511 SB5 - 50512 OUTSTANDING BONDED INDEBTEDNESS July 1 27,465,000.00 28,645,000.00 39,870,000.00 Bonds from Acquired District Bonds Sold Subtotal 27,465,000.00 28,645,000.00 39,870,000.00 Less: Bonds to Acquiring District Less: Bonds Redeemed 390,000.00 65,000.00 505,000.00 OUTSTANDING BONDED INDEBTEDNESS June 30 27,075,000.00 28,580,000.00 39,365,000.00

1. Restricted Balance, July 1 2010-11 1,113,689.89 756,142.44 1,487,321.13 2. Tax Receipts 2010-11 1,923,768.76 1,538,569.65 2,708,150.10 3. State and Federal Apportionments 2010-11 18,118.72 14,672.40 26,135.00 4. Other Designated Revenue 2010-11 2,757.68 1,866.28 3,616.40 5. Subtotal (Sum of lines 1 through 4) 3,058,335.05 2,311,250.77 4,225,222.63 6. Less: Actual Expenditures or Other Uses 2010-11 1,739,467.50 1,402,510.01 2,450,050.00 7. Restricted Balance, June 30 (Line 5 minus 6) 2010-11 1,318,867.55 908,740.76 1,775,172.63 8. Estimated Tax Receipts on the Unsecured Roll 2011-12 1,927,250.00 1,540,100.00 2,709,550.00 9. Estimated State and Federal Apportionments 2011-12 18,200.00 14,700.00 26,200.00 10. Other Estimated Revenue 2011-12 2,800.00 1,900.00 3,700.00 11. Subtotal (Sum of lines 7 through 10) 3,267,117.55 2,465,440.76 4,514,622.63 12. Amount Budgeted for Expenditures, Other Uses, Transfers, and/or Reserve 2011-12 1,816,967.50 1,469,091.26 2,571,950.00 13. Maximum Amount: District Secured Tax Requirements (Line 12 minus 11) 2011-12 (1,450,150.05) (996,349.50) (1,942,672.63) 14. TAX RATE (For use by County Auditor or entry of data secured from auditor) a) COMPUTED 2011-12 b) LEVIED 2011-12



Bond Interest and Redemption FundAnalysis of Bonded Indebtedness

21 65417 0000000Form 51A

California Dept of EducationSACS Financial Reporting Software - 2011.2.0File: 51a (Rev 03/16/2011) Page 2 of 2 Printed: 1:04 PM 9/15/2011

BOND DESCRIPTION OUTSTANDING BONDED INDEBTEDNESS July 1 Bonds from Acquired District Bonds Sold Subtotal Less: Bonds to Acquiring District Less: Bonds Redeemed OUTSTANDING BONDED INDEBTEDNESS June 30

1. Restricted Balance, July 1 2010-11 2. Tax Receipts 2010-11 3. State and Federal Apportionments 2010-11 4. Other Designated Revenue 2010-11 5. Subtotal (Sum of lines 1 through 4) 6. Less: Actual Expenditures or Other Uses 2010-11 7. Restricted Balance, June 30 (Line 5 minus 6) 2010-11 8. Estimated Tax Receipts on the Unsecured Roll 2011-12 9. Estimated State and Federal Apportionments 2011-12 10. Other Estimated Revenue 2011-12 11. Subtotal (Sum of lines 7 through 10) 12. Amount Budgeted for Expenditures, Other Uses, Transfers, and/or Reserve 2011-12 13. Maximum Amount: District Secured Tax Requirements (Line 12 minus 11) 2011-12 14. TAX RATE (For use by County Auditor or entry of data secured from auditor) a) COMPUTED 2011-12 b) LEVIED 2011-12

Total95,980,000.00

0.000.00

95,980,000.000.00

960,000.0095,020,000.00

3,357,153.466,170,488.51

58,926.128,240.36

9,594,808.455,592,027.51

4,002,780.94

6,176,900.00

59,100.008,400.00

10,247,180.94

5,858,008.76

(4,389,172.18)

0.000000.00000


Unaudited ActualsAverage Daily Attendance 21 65417 0000000

Form A

California Dept of EducationSACS Financial Reporting Software - 2011.2.0File: ada-d (Rev 06/03/2011) Page 1 of 2 Printed: 9/15/2011 1:04 PM


Description P-2 ADA Annual ADARevenue Limit

ADAEstimatedP-2 ADA

EstimatedAnnual ADA

EstimatedRevenue Limit

ADAELEMENTARY 1. General Education 5,028.32 5,028.47 5,028.47 5,028.47 a. Kindergarten 595.67 594.71 b. Grades One through Three 1,742.92 1,738.07 c. Grades Four through Six 1,608.78 1,605.99 d. Grades Seven and Eight 1,078.51 1,077.42 e. Opportunity Schools and Full-Day Opportunity Classes f. Home and Hospital 2.44 3.17 g. Community Day School 2. Special Education a. Special Day Class 81.02 82.56 81.02 80.26 80.26 80.26 b. Nonpublic, Nonsectarian Schools (EC 56366[a][7]) 24.17 25.23 25.23 24.21 24.21 24.21 c. Nonpublic, Nonsectarian Schools - Licensed Children's Institutions 3. TOTAL, ELEMENTARY 5,133.51 5,127.15 5,134.57 5,132.94 5,132.94 5,132.94HIGH SCHOOL 4. General Education 2,217.55 2,220.64 2,220.64 2,220.64 a. Grades Nine through Twelve 2,118.33 2,105.44 b. Continuation Education 95.85 93.27 c. Opportunity Schools and Full-Day Opportunity Classes d. Home and Hospital 3.37 3.53 e. Community Day School 0.00 0.00 5. Special Education a. Special Day Class 46.79 46.03 46.79 45.92 45.92 45.92 b. Nonpublic, Nonsectarian Schools (EC 56366[a][7]) 16.00 16.70 16.70 16.02 16.02 16.02 c. Nonpublic, Nonsectarian Schools - Licensed Children's Institutions 6. TOTAL, HIGH SCHOOL 2,280.34 2,264.97 2,281.04 2,282.58 2,282.58 2,282.58COUNTY SUPPLEMENT 7. County Community Schools (EC 1982[a]) a. Elementary 0.00 b. High School 3.34 3.12 3.34 3.34 3.34 3.34 8. Special Education a. Special Day Class - Elementary 41.24 41.98 41.24 41.24 41.24 41.24 b. Special Day Class - High School 30.89 30.26 30.89 30.96 30.96 30.96 c. Nonpublic, Nonsectarian Schools - Elementary d. Nonpublic, Nonsectarian Schools - High School 0.68 0.67 0.67 0.68 0.68 0.68 e. Nonpublic, Nonsectarian Schools - Licensed Children's Institutions - Elementary f. Nonpublic, Nonsectarian Schools - Licensed Children's Institutions - High School 9. TOTAL, ADA REPORTED BY COUNTY OFFICES 76.15 76.03 76.14 76.22 76.22 76.2210. TOTAL, K-12 ADA (sum lines 3, 6, and 9) 7,490.00 7,468.15 7,491.75 7,491.74 7,491.74 7,491.7411. ADA for Necessary Small Schools also included in lines 3 and 6.12. REGIONAL OCCUPATIONAL CENTERS & PROGRAMS*


Unaudited ActualsAverage Daily Attendance 21 65417 0000000

Form A

California Dept of EducationSACS Financial Reporting Software - 2011.2.0File: ada-d (Rev 06/03/2011) Page 2 of 2 Printed: 9/15/2011 1:04 PM


Description P-2 ADA Annual ADARevenue Limit

ADAEstimatedP-2 ADA

EstimatedAnnual ADA

EstimatedRevenue Limit

ADA

CLASSES FOR ADULTS 13. Concurrently Enrolled Secondary Students*14. Adults Enrolled, State Apportioned*15. Students 21 Years or Older and Students 19 or Older Not Continuously Enrolled Since Their 18th Birthday, Participating in Full-Time Independent Study*16. TOTAL, CLASSES FOR ADULTS (sum lines 13 through 15)17. Adults in Correctional Facilities 18. TOTAL, ADA (sum lines 10, 12, 16, and 17) 7,490.00 7,468.15 7,491.75 7,491.74 7,491.74 7,491.74SUPPLEMENTAL INSTRUCTIONAL HOURS19. ELEMENTARY* 20. HIGH SCHOOL*21. TOTAL, SUPPLEMENTAL INSTRUCTIONAL HOURS (sum lines 19 and 20)COMMUNITY DAY SCHOOLS - Additional Funds22. ELEMENTARY a. 5th & 6th Hour (ADA) - Mandatory Expelled Pupils only b. 7th & 8th Hour Pupil Hours (Hours)* 23. HIGH SCHOOL a. 5th & 6th Hour (ADA) - Mandatory Expelled Pupils only b. 7th & 8th Hour Pupil Hours (Hours)* CHARTER SCHOOLS24. Charter ADA Funded Through the Block Grant a. Charters Sponsored by Unified Districts - Resident (EC 47660) (applicable only for unified districts with Charter School General Purpose Block Grant Offset recorded on line 30 in Form RL) b. All Other Block Grant Funded Charters25. Charter ADA Funded Through the Revenue Limit 26. TOTAL, CHARTER SCHOOLS ADA (sum lines 24a, 24b, and 25) 0.00 0.00 0.00 0.00 0.00 0.0027. SUPPLEMENTAL INSTRUCTIONAL HOURS*

*ADA is no longer collected as a result of flexibility provisions of SBX3 4 (Chapter 12, Statutes of 2009), as amended by SB 70 (Chapter 7, Statutes of 2011),currently in effect from 2008-09 through 2014-15.*ADA is no longer collected as a result of flexibility provisions of SBX3 4 (Chapter 12, Statutes of 2009), as amended by SB 70 (Chapter 7, Statutes of 2011),currently in effect from 2008-09 through 2014-15.


Unaudited Actuals2010-11 Unaudited ActualsSchedule of Capital Assets

21 65417 0000000Form ASSET

California Dept of EducationSACS Financial Reporting Software - 2011.2.0File: asset (Rev 01/27/2009) Page 1 of 1 Printed: 9/15/2011 1:05 PM

Unaudited Balance July 1

AuditAdjustments/Restatements

AuditedBalance July 1 Increases Decreases

Ending BalanceJune 30

Governmental Activities:

Capital assets not being depreciated:

Land 8,431,737.00 8,431,737.00 8,431,737.00

Work in Progress 2,111,957.00 (102,490.00) 2,009,467.00 2,653,301.96 2,009,467.00 2,653,301.96

Total capital assets not being depreciated 10,543,694.00 (102,490.00) 10,441,204.00 2,653,301.96 2,009,467.00 11,085,038.96

Capital assets being depreciated:

Land Improvements 24,294,604.00 269,778.00 24,564,382.00 24,564,382.00

Buildings 148,376,038.00 (110,120.00) 148,265,918.00 5,001,030.78 153,266,948.78

Equipment 3,543,243.00 3,543,243.00 1,311,235.84 4,854,478.84

Total capital assets being depreciated 176,213,885.00 159,658.00 176,373,543.00 6,312,266.62 0.00 182,685,809.62

Accumulated Depreciation for:

Land Improvements (17,773,828.00) (1,850.00) (17,775,678.00) 1,399,550.00 (19,175,228.00)

Buildings (55,713,711.00) (55,713,711.00) 5,881,987.00 (61,595,698.00)

Equipment (2,776,651.00) 4,985.00 (2,771,666.00) 205,978.00 (2,977,644.00)

Total accumulated depreciation (76,264,190.00) 3,135.00 (76,261,055.00) 0.00 7,487,515.00 (83,748,570.00)

Total capital assets being depreciated, net 99,949,695.00 162,793.00 100,112,488.00 6,312,266.62 7,487,515.00 98,937,239.62

Governmental activity capital assets, net 110,493,389.00 60,303.00 110,553,692.00 8,965,568.58 9,496,982.00 110,022,278.58

Business-Type Activities:

Capital assets not being depreciated:

Land 0.00 0.00

Work in Progress 0.00 0.00

Total capital assets not being depreciated 0.00 0.00 0.00 0.00 0.00 0.00

Capital assets being depreciated:

Land Improvements 0.00 0.00

Buildings 0.00 0.00

Equipment 74,776.00 74,776.00 74,776.00

Total capital assets being depreciated 74,776.00 0.00 74,776.00 0.00 0.00 74,776.00

Accumulated Depreciation for:

Land Improvements 0.00 0.00

Buildings 0.00 0.00

Equipment (24,925.00) (24,925.00) 4,985.00 (29,910.00)

Total accumulated depreciation (24,925.00) 0.00 (24,925.00) 0.00 4,985.00 (29,910.00)

Total capital assets being depreciated, net 49,851.00 0.00 49,851.00 0.00 4,985.00 44,866.00

Business-type activity capital assets, net 49,851.00 0.00 49,851.00 0.00 4,985.00 44,866.00


Unaudited ActualsFINANCIAL REPORTS

2010-11 Unaudited ActualsSummary of Unaudited Actual Data Submission

21 65417 0000000Form CA

California Dept of EducationSACS Financial Reporting Software - 2011.2.0File: ca (Rev 06/23/2010) Page 1 Printed: 9/15/2011 1:05 PM

Following is a summary of the critical data elements contained in your unaudited actual data. Since these data may have fiscal implications for your agency, please verify their accuracy before filing your unaudited actual financial reports.

Form Description Value

CEA Percent of Current Cost of Education Expended for Classroom Compensation 59.66%

Must equal or exceed 60% for elementary, 55% for unified, and 50% for high school

districts or future apportionments may be affected. (EC 41372)

CEA Deficiency Amount $0.00

Applicable to districts not exempt from the requirement and not meeting the minimum classroom

compensation percentage - see Form CEA for further details.

CORR Total Cost for Adults in Correctional FacilitiesIf the amount received for this program exceeds actual costs, the next apportionment

is subject to reduction (EC 1909, 41841.5, and the Budget Act).

DAY Excess Program RevenuesMust spend 90% of revenues on direct instructional and documented support costs (EC 48660.2[b]). A positive

number here indicates that less than 90% was spent, subjecting the next apportionment to reduction.

GANN Adjustments to Appropriations Limit Per Government Code Section 7902.1 $0.00

If this amount is not zero, it represents an increase to your appropriations limit. The Department of

Finance must be notified of increases within 45 days of budget adoption.

Adjusted Appropriations Limit $45,286,431.95

Appropriations Subject to Limit $45,286,431.95

These amounts represent the board approved Appropriations Limit and Appropriations Subject to

Limit pursuant to Government Code Section 7906 and EC 42132.

ICR Preliminary Proposed Indirect Cost Rate 5.02%

Fixed-with-carry-forward indirect cost rate for use in 2012-13, subject to CDE approval.

NCMOE No Child Left Behind (NCLB) Maintenance of Effort (MOE) Determination MOE Met

If MOE Not Met, the 2012-13 apportionment may be reduced by the lesser of the following two percentages:

MOE Deficiency Percentage - Based on Total Expenditures

MOE Deficiency Percentage - Based on Expenditures Per ADA

TRAN Approved Transportation Expense - Home-to-School $700,066.69

Approved Transportation Expense - SD/OI $1,464,855.93

For each of these programs, if the amount received exceeds actual costs, the next apportionment is

subject to reduction (EC 41851.5[c]).


Unaudited ActualsFINANCIAL REPORTS

2010-11 Unaudited ActualsSchool District Certification

21 65417 0000000Form CA

California Dept of EducationSACS Financial Reporting Software - 2011.2.0File: ca (Rev 03/25/2009) Page 1 Printed: 9/15/2011 1:05 PM

UNAUDITED ACTUAL FINANCIAL REPORT:

To the County Superintendent of Schools:

2010-11 UNAUDITED ACTUAL FINANCIAL REPORT. This report was prepared in accordance with Education Code Section 41010 and is hereby approved and filed by the governing board ofthe school district pursuant to Education Code Section 42100.

Signed Date of Meeting: Sep 20, 2011Clerk/Secretary of the Governing Board

(Original signature required)

To the Superintendent of Public Instruction:

2010-11 UNAUDITED ACTUAL FINANCIAL REPORT. This report has been verified for accuracyby the County Superintendent of Schools pursuant to Education Code Section 42100.

Signed Date:County Superintendent/Designee

(Original signature required)

For additional information on the unaudited actual reports, please contact:

For County Office of Education: For School District:

Cherie Cahn Nancy WalkerName Name

Director, External Business Services Director Fiscal ServicesTitle Title

415-499-5822 415-493-4219Telephone Telephone

[email protected] [email protected] Address E-mail Address

SELECTION OF BUDGET ADOPTION CYCLE:

Pursuant to Education Code Section 42127(i), this school district elects to use the following budgetadoption cycle for the 2012-13 budget year:

( S ) Budget Adoption Cycle ('D' for Dual or 'S' for Single)


2010-11 Unaudited ActualsFEDERAL GRANT AWARDS,

REVENUES, AND EXPENDITURES - ALL FUNDSSCHEDULE FOR CATEGORICALS SUBJECT TO DEFERRED REVENUES

21 65417 0000000Form CAT

California Dept of EducationSACS Financial Reporting Software - 2011.2.0File: cat (Rev 06/08/2009) Page 1 Printed: 9/15/2011 1:05 PM

FEDERAL PROGRAM NAME Title I Part A ARRA Title I Education JOBS Special Ed IDEA ARRA IDEAIDEA Preschool

GrantIDEA Preschool

GrantFEDERAL CATALOG NUMBERRESOURCE CODE 3010 3011 3205 3310 3313 3315 3320REVENUE OBJECT 8290 8290 8290 82 8181 8181LOCAL DESCRIPTION (if any)AWARD 1. Prior Year Carryover 180,667.66 243,509.00 0.00 0.00 575,047.00 2. a. Current Year Award 555,424.34 1,442,014.00 1,147,019.00 0.00 81,967.00 193,921.00 b. Transferability (NCLB) (6,328.00) c. Other Adjustments d. Adj Curr Yr Award (sum lines 2a, 2b, & 2c) 555,424.34 0.00 1,442,014.00 1,147,019.00 (6,328.00) 81,967.00 193,921.00 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1, 2d, & 3) 736,092.00 243,509.00 1,442,014.00 1,147,019.00 568,719.00 81,967.00 193,921.00REVENUES 5. Revenue Deferred from Prior Year 82,192.55 109,579.00 35,614.00 0.00 6. Cash Received in Current Year 391,131.00 32,194.00 1,281,506.00 664,734.00 533,105.00 41,061.00 97,862.00 7. Contributed Matching Funds 8. Total Available (sum lines 5, 6, & 7) 473,323.55 141,773.00 1,281,506.00 664,734.00 568,719.00 41,061.00 97,862.00EXPENDITURES 9. Donor-Authorized Expenditures 508,994.95 207,803.66 116,175.40 1,147,019.00 568,719.00 81,967.00 193,921.0010. Non Donor-Authorized Expenditures11. Total Expenditures (lines 9 & 10) 508,994.95 207,803.66 116,175.40 1,147,019.00 568,719.00 81,967.00 193,921.0012. Amounts Included in Line 6 above for Prior Year Adjustments13. Calculation of Deferred Revenue or A/P, & A/R amounts (line 8 minus line 9 plus line 12) (35,671.40) (66,030.66) 1,165,330.60 (482,285.00) 0.00 (40,906.00) (96,059.00) a. Deferred Revenue 1,165,330.60 b. Accounts Payable c. Accounts Receivable 35,671.40 66,030.66 482,285.00 40,906.00 96,059.0014. Unused Grant Award Calculation (line 4 minus line 9) 227,097.05 35,705.34 1,325,838.60 0.00 0.00 0.00 0.0015. If Carryover is allowed, enter line 14 amount here 227,097.05 35,705.34 1,325,838.60 0.0016. Reconciliation of Revenue (line 5 plus line 6 minus line 13a minus line 13b plus line 13c) 508,994.95 207,803.66 116,175.40 1,147,019.00 568,719.00 81,967.00 193,921.00




21 65417 0000000Form CAT


FEDERAL PROGRAM NAMEFEDERAL CATALOG NUMBERRESOURCE CODEREVENUE OBJECTLOCAL DESCRIPTION (if any)AWARD 1. Prior Year Carryover 2. a. Current Year Award b. Transferability (NCLB) c. Other Adjustments d. Adj Curr Yr Award (sum lines 2a, 2b, & 2c) 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1, 2d, & 3)REVENUES 5. Revenue Deferred from Prior Year 6. Cash Received in Current Year 7. Contributed Matching Funds 8. Total Available (sum lines 5, 6, & 7)EXPENDITURES 9. Donor-Authorized Expenditures10. Non Donor-Authorized Expenditures11. Total Expenditures (lines 9 & 10)12. Amounts Included in Line 6 above for Prior Year Adjustments13. Calculation of Deferred Revenue or A/P, & A/R amounts (line 8 minus line 9 plus line 12) a. Deferred Revenue b. Accounts Payable c. Accounts Receivable 14. Unused Grant Award Calculation (line 4 minus line 9)15. If Carryover is allowed, enter line 14 amount here16. Reconciliation of Revenue (line 5 plus line 6 minus line 13a minus line 13b plus line 13c)

Voc Ed Perkins Title IV Part A Title II Part A Title III ARRA Title II EETT Title III LEPMcKinnley-Vento

Homeless

3550 3710 4035 4201 4047 4203 56308290 8290 8290

0.00 10,388.00 12,422.34 14,401.00 9,678.59 84,713.99 0.0033,954.00 319,354.66 127,746.01 27,619.00

0.00(7.62)

33,954.00 0.00 319,354.66 0.00 (7.62) 127,746.01 27,619.003,328.59 44,113.00

33,954.00 13,716.59 375,890.00 14,401.00 9,670.97 212,460.00 27,619.00

1,738.72 19,739.34 0.0010,838.23 4,795.00 215,647.18 8,549.79 133,884.52 27,503.03

3,328.59 44,113.0010,838.23 9,862.31 279,499.52 8,549.79 0.00 133,884.52 27,503.03

33,954.00 13,716.59 282,142.58 14,401.00 9,670.97 145,163.07 27,503.03

0.0033,954.00 13,716.59 282,142.58 14,401.00 9,670.97 145,163.07 27,503.03

(23,115.77) (3,854.28) (2,643.06) (5,851.21) (9,670.97) (11,278.55) 0.00

23,115.77 3,854.28 2,643.06 5,851.21 9,670.97 11,278.55

0.00 0.00 93,747.42 0.00 0.00 67,296.93 115.97

93,747.42 0.00 67,296.93 115.97

33,954.00 10,388.00 238,029.58 14,401.00 9,670.97 145,163.07 27,503.03




21 65417 0000000Form CAT


FEDERAL PROGRAM NAMEFEDERAL CATALOG NUMBERRESOURCE CODEREVENUE OBJECTLOCAL DESCRIPTION (if any)AWARD 1. Prior Year Carryover 2. a. Current Year Award b. Transferability (NCLB) c. Other Adjustments d. Adj Curr Yr Award (sum lines 2a, 2b, & 2c) 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1, 2d, & 3)REVENUES 5. Revenue Deferred from Prior Year 6. Cash Received in Current Year 7. Contributed Matching Funds 8. Total Available (sum lines 5, 6, & 7)EXPENDITURES 9. Donor-Authorized Expenditures10. Non Donor-Authorized Expenditures11. Total Expenditures (lines 9 & 10)12. Amounts Included in Line 6 above for Prior Year Adjustments13. Calculation of Deferred Revenue or A/P, & A/R amounts (line 8 minus line 9 plus line 12) a. Deferred Revenue b. Accounts Payable c. Accounts Receivable 14. Unused Grant Award Calculation (line 4 minus line 9)15. If Carryover is allowed, enter line 14 amount here16. Reconciliation of Revenue (line 5 plus line 6 minus line 13a minus line 13b plus line 13c)

McKinnley-VentoARRA Homeless TOTAL

56358290

18,737.00 1,149,564.580.00 3,929,019.01

(6,328.00)0.00 (7.62)

0.00 3,922,683.3947,441.59

18,737.00 5,119,689.56

2,537.29 251,400.900.00 3,442,810.75

47,441.592,537.29 3,741,653.24

6,117.63 3,357,268.88

0.006,117.63 3,357,268.88

0.00

(3,580.34) 384,384.363,580.34 1,168,910.94

0.003,580.34 780,946.24

12,619.37 1,762,420.68

12,619.37 1,762,420.68

2,537.29 3,306,246.95


2010-11 Unaudited ActualsSTATE GRANT AWARDS,


21 65417 0000000Form CAT


STATE PROGRAM NAME ASES TUPE TOTAL

RESOURCE CODE 6010 6660REVENUE OBJECT 8590 8590LOCAL DESCRIPTION (if any)AWARD 1. a. Prior Year Carryover 0.00 3,619.33 3,619.33 b. Restr Bal Transfers (Obj 8997) 0.00 c. Adjusted Prior Year Carryover (sum lines 1a & 1b) 0.00 3,619.33 3,619.33 2. a. Current Year Award 112,050.00 112,050.00 b. Other Adjustments 0.00 c. Adj Curr Yr Award (sum lines 2a & 2b) 112,050.00 0.00 112,050.00 3. Required Matching Funds/Other 0.00 4. Total Available Award (sum lines 1c, 2c, & 3) 112,050.00 3,619.33 115,669.33REVENUES 5. Revenue Deferred from Prior Year 3,619.33 3,619.33 6. Cash Received in Current Year 100,845.00 100,845.00 7. Contributed Matching Funds 0.00 8. Total Available (sum lines 5, 6, & 7) 100,845.00 3,619.33 104,464.33EXPENDITURES 9. Donor-Authorized Expenditures 112,050.00 1,199.35 113,249.3510. Non Donor-Authorized Expenditures 0.0011. Total Expenditures (lines 9 & 10) 112,050.00 1,199.35 113,249.3512. Amounts Included in Line 6 above for Prior Year Adjustments 0.0013. Calculation of Deferred Revenue or A/P, & A/R amounts (line 8 minus line 9 plus line 12) (11,205.00) 2,419.98 (8,785.02) a. Deferred Revenue 2,419.98 2,419.98 b. Accounts Payable 0.00 c. Accounts Receivable 11,205.00 11,205.0014. Unused Grant Award Calculation (line 4 minus line 9) 0.00 2,419.98 2,419.9815. If Carryover is allowed, enter line 14 amount here 0.00 2,419.98 2,419.9816. Reconciliation of Revenue (line 5 plus line 6 minus line 13a minus line 13b plus line 13c) 112,050.00 1,199.35 113,249.35


2010-11 Unaudited ActualsLOCAL GRANT AWARDS,


21 65417 0000000Form CAT


LOCAL PROGRAM NAME TOTAL

RESOURCE CODEREVENUE OBJECTLOCAL DESCRIPTION (if any)AWARD 1. a. Prior Year Carryover 0.00 b. Restr Bal Transfers (Obj 8997) 0.00 c. Adj Prior Year Carryover (sum lines 1a & 1b) 0.00 0.00 2. a. Current Year Award 0.00 b. Other Adjustments 0.00 c. Adj Curr Yr Award (sum lines 2a & 2b) 0.00 0.00 3. Required Matching Funds/Other 0.00 4. Total Available Award (sum lines 1c, 2c, & 3) 0.00 0.00REVENUES 5. Revenue Deferred from Prior Year 0.00 6. Cash Received in Current Year 0.00 7. Contributed Matching Funds 0.00 8. Total Available (sum lines 5, 6, & 7) 0.00 0.00EXPENDITURES 9. Donor-Authorized Expenditures 0.0010. Non Donor-Authorized Expenditures 0.0011. Total Expenditures (lines 9 & 10) 0.00 0.0012. Amounts Included in Line 6 above for Prior Year Adjustments 0.0013. Calculation of Deferred Revenue or A/P, & A/R amounts (line 8 minus line 9 plus line 12) 0.00 0.00 a. Deferred Revenue 0.00 b. Accounts Payable 0.00 c. Accounts Receivable 0.0014. Unused Grant Award Calculation (line 4 minus line 9) 0.00 0.0015. If Carryover is allowed, enter line 14 amount here 0.0016. Reconciliation of Revenue (line 5 plus line 6 minus line 13a minus line 13b plus line 13c) 0.00 0.00


2010-11 Unaudited ActualsFEDERAL AWARDS,

REVENUES, AND EXPENDITURES - ALL FUNDSSCHEDULE FOR CATEGORICALS SUBJECT TO RESTRICTED ENDING BALANCES

21 65417 0000000Form CAT


FEDERAL PROGRAM NAME SFSF ARRA MEDI-CAL Other Federal TOTALFEDERAL CATALOG NUMBERRESOURCE CODE 3200 5640 5810REVENUE OBJECT 8290 8290 8290LOCAL DESCRIPTION (if any) ROTCAWARD 1. Prior Year Restricted Ending Balance 484,741.85 56,296.63 0.00 541,038.48 2. a. Current Year Award 403,859.00 96,667.67 80,999.00 581,525.67 b. Other Adjustments 0.00 0.00 c. Adj Curr Yr Award (sum lines 2a & 2b) 403,859.00 96,667.67 80,999.00 581,525.67 3. Required Matching Funds/Other 0.00 4. Total Available Award (sum lines 1, 2c, & 3) 888,600.85 152,964.30 80,999.00 1,122,564.15REVENUES 5. Cash Received in Current Year 403,859.00 89,357.21 44,829.53 538,045.74 6. Amounts Included in Line 5 for Prior Year Adjustments 0.00 0.00 7. a. Accounts Receivable (line 2c minus lines 5 & 6) 0.00 7,310.46 36,169.47 43,479.93 b. Noncurrent Accounts Receivable 0.00 c. Current Accounts Receivable (line 7a minus line 7b) 0.00 7,310.46 36,169.47 43,479.93 8. Contributed Matching Funds 0.00 9. Total Available (sum lines 5, 7c, & 8) 403,859.00 96,667.67 80,999.00 581,525.67EXPENDITURES10. Donor-Authorized Expenditures 459,776.00 56,050.14 80,998.43 596,824.5711. Non Donor-Authorized Expenditures 0.0012. Total Expenditures (line 10 plus line 11) 459,776.00 56,050.14 80,998.43 596,824.57RESTRICTED ENDING BALANCE13. Current Year (line 4 minus line 10) 428,824.85 96,914.16 0.57 525,739.58


2010-11 Unaudited ActualsSTATE AWARDS,


21 65417 0000000Form CAT


STATE PROGRAM NAME ELAP Lottery K-3 CSR Lottery Special EdSpecial Ed Mental

Health SPE ED CAHSEE

RESOURCE CODE 6286 1100 1300 6300 6500 6506 6507REVENUE OBJECTLOCAL DESCRIPTION (if any) 8590 8560 8434 8590 8792 8792 8792AWARD 1. a. Prior Year Restricted Ending Balance 70,450.56 0.00 2,509,225.00 272,511.93 0.00 0.00 8,078.15 b. Restr Bal Transfers (Obj 8997) c. Adj PY Restricted Ending Bal (sum lines 1a & 1b) 70,450.56 0.00 2,509,225.00 272,511.93 0.00 0.00 8,078.15 2. a. Current Year Award 874,088.69 2,500,785.00 150,855.99 3,888,665.98 40,129.00 b. Other Adjustments c. Adj Curr Yr Award (sum lines 2a & 2b) 0.00 874,088.69 2,500,785.00 150,855.99 3,888,665.98 40,129.00 0.00 3. Required Matching Funds/Other (500,757.00) 4,594,274.64 4. Total Available Award (sum lines 1c, 2c, & 3) 70,450.56 373,331.69 5,010,010.00 423,367.92 8,482,940.62 40,129.00 8,078.15REVENUES 5. Cash Received in Current Year 491,275.23 1,295,512.00 20,333.47 3,239,521.01 35,418.00 0.00 6. Amounts Included in Line 5 for Prior Year Adjustments 0.00 7. a. Accounts Receivable (line 2c minus lines 5 & 6) 0.00 382,813.46 1,205,273.00 130,522.52 649,144.97 4,711.00 0.00 b. Noncurrent Accounts Receivable c. Current Accounts Receivable (line 7a minus line 7b) 0.00 382,813.46 1,205,273.00 130,522.52 649,144.97 4,711.00 0.00 8. Contributed Matching Funds 4,594,274.64 9. Total Available (sum lines 5, 7c, & 8) 0.00 874,088.69 2,500,785.00 150,855.99 8,482,940.62 40,129.00 0.00EXPENDITURES10. Donor-Authorized Expenditures 33,166.10 360,674.13 2,222,282.31 133,241.81 8,482,940.62 40,129.00 6,955.6311. Non Donor-Authorized Expenditures12. Total Expenditures (line 10 plus line 11) 33,166.10 360,674.13 2,222,282.31 133,241.81 8,482,940.62 40,129.00 6,955.63RESTRICTED ENDING BALANCE13. Current Year (line 4 minus line 10) 37,284.46 12,657.56 2,787,727.69 290,126.11 0.00 0.00 1,122.52




21 65417 0000000Form CAT


STATE PROGRAM NAME

RESOURCE CODEREVENUE OBJECTLOCAL DESCRIPTION (if any)AWARD 1. a. Prior Year Restricted Ending Balance b. Restr Bal Transfers (Obj 8997) c. Adj PY Restricted Ending Bal (sum lines 1a & 1b) 2. a. Current Year Award b. Other Adjustments c. Adj Curr Yr Award (sum lines 2a & 2b) 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1c, 2c, & 3)REVENUES 5. Cash Received in Current Year 6. Amounts Included in Line 5 for Prior Year Adjustments 7. a. Accounts Receivable (line 2c minus lines 5 & 6) b. Noncurrent Accounts Receivable c. Current Accounts Receivable (line 7a minus line 7b) 8. Contributed Matching Funds 9. Total Available (sum lines 5, 7c, & 8)EXPENDITURES10. Donor-Authorized Expenditures11. Non Donor-Authorized Expenditures12. Total Expenditures (line 10 plus line 11)RESTRICTED ENDING BALANCE13. Current Year (line 4 minus line 10)

SPEC ED CAHSEE EIA SCE EIA LEPHome to SchoolTransportation

Special EducationTransportation RRMA

6530 7055 7090 7091 7230 7240 8150

8699 8311 8311 8980

41,508.82 86,166.36 183,291.26 0.00 0.00 87,321.450.00 (41,508.82)

0.00 0.00 86,166.36 183,291.26 0.00 0.00 87,321.457,121.65 200,458.00 415,646.00 744,788.61 264,051.00 4,270.89

7,121.65 0.00 200,458.00 415,646.00 744,788.61 264,051.00 4,270.898,824.84 74,174.56 1,217,986.30 1,445,844.82

15,946.49 0.00 286,624.36 598,937.26 818,963.17 1,482,037.30 1,537,437.16

7,121.65 200,458.00 415,646.00 554,713.16 262,251.00 4,270.89

0.00 0.00 0.00 0.00 190,075.45 1,800.00 0.00

0.00 0.00 0.00 0.00 190,075.45 1,800.00 0.008,824.84 74,174.56 1,217,986.30 1,445,844.82

15,946.49 0.00 200,458.00 415,646.00 818,963.17 1,482,037.30 1,450,115.71

15,946.49 193,774.54 403,728.62 818,963.17 1,482,037.30 1,537,437.16

15,946.49 0.00 193,774.54 403,728.62 818,963.17 1,482,037.30 1,537,437.16

0.00 0.00 92,849.82 195,208.64 0.00 0.00 0.00




21 65417 0000000Form CAT


STATE PROGRAM NAME


TOTAL

3,258,553.53(41,508.82)

3,217,044.719,090,860.81

0.00

9,090,860.816,840,348.16

19,148,253.68

6,526,520.41

0.00

2,564,340.400.00

2,564,340.407,341,105.16

16,431,965.97

15,731,276.88

0.00

15,731,276.88

3,416,976.80


2010-11 Unaudited ActualsLOCAL AWARDS,


21 65417 0000000Form CAT


LOCAL PROGRAM NAME MCOE XS Costs Other Local E-Rate Ed-Tech Voucher SERV Grant NHS PTA/C Foundation

RESOURCE CODE 9001 9010 9012 9015 9017 9020 9030REVENUE OBJECT 8980 8699 8699 8699 8699 8699 8699LOCAL DESCRIPTION (if any)AWARD 1. a. Prior Year Restricted Ending Balance 0.00 241.16 8,429.46 0.00 27,777.62 1,072.58 b. Restr Bal Transfers (Obj 8997) c. Adj PY Restricted Ending Bal (sum lines 1a & 1b) 0.00 241.16 8,429.46 0.00 0.00 27,777.62 1,072.58 2. a. Current Year Award 1,595.00 2,487.54 12,800.00 188,650.90 b. Other Adjustments (11,445.60) c. Adj Curr Yr Award (sum lines 2a & 2b) 0.00 1,595.00 2,487.54 (11,445.60) 12,800.00 188,650.90 0.00 3. Required Matching Funds/Other 1,041,571.00 18,670.33 11,445.60 4. Total Available Award (sum lines 1c, 2c, & 3) 1,041,571.00 1,836.16 29,587.33 0.00 12,800.00 216,428.52 1,072.58REVENUES 5. Cash Received in Current Year 1,595.00 2,487.54 172,165.57 6. Amounts Included in Line 5 for Prior Year Adjustments 7. a. Accounts Receivable (line 2c minus lines 5 & 6) 0.00 0.00 0.00 (11,445.60) 12,800.00 16,485.33 0.00 b. Noncurrent Accounts Receivable c. Current Accounts Receivable (line 7a minus line 7b) 0.00 0.00 0.00 (11,445.60) 12,800.00 16,485.33 0.00 8. Contributed Matching Funds 1,041,571.00 18,670.33 11,445.60 9. Total Available (sum lines 5, 7c, & 8) 1,041,571.00 1,595.00 21,157.87 0.00 12,800.00 188,650.90 0.00EXPENDITURES10. Donor-Authorized Expenditures 1,040,647.00 1,639.42 29,587.33 11,110.89 181,488.02 587.9411. Non Donor-Authorized Expenditures12. Total Expenditures (line 10 plus line 11) 1,040,647.00 1,639.42 29,587.33 0.00 11,110.89 181,488.02 587.94RESTRICTED ENDING BALANCE13. Current Year (line 4 minus line 10) 924.00 196.74 0.00 0.00 1,689.11 34,940.50 484.64




21 65417 0000000Form CAT


LOCAL PROGRAM NAME


TextbookReplacement

Library BookReplacement Student Clubs MSA Boosters School Fuel

Toyota TapestryGrant

Ocean GardenGrant

9039 9040 9042 9044 9046 9047 90488699 8699 8699 8699 8699 8699 8699

34,975.07 18,645.35 0.00 57,640.02 21,420.81 31.62

34,975.07 18,645.35 0.00 57,640.02 21,420.81 31.62 0.008,918.05 3,838.88 19,389.70 45,775.35 228,758.00 6,000.00

8,918.05 3,838.88 19,389.70 45,775.35 228,758.00 0.00 6,000.00

43,893.12 22,484.23 19,389.70 103,415.37 250,178.81 31.62 6,000.00

7,838.05 3,818.88 16,960.98 45,775.35 228,758.00 6,000.00

1,080.00 20.00 2,428.72 0.00 0.00 0.00 0.00

1,080.00 20.00 2,428.72 0.00 0.00 0.00 0.00

8,918.05 3,838.88 19,389.70 45,775.35 228,758.00 0.00 6,000.00

2,731.77 6,618.30 19,389.70 101,032.54 237,290.53 5,414.42

2,731.77 6,618.30 19,389.70 101,032.54 237,290.53 0.00 5,414.42

41,161.35 15,865.93 0.00 2,382.83 12,888.28 31.62 585.58




21 65417 0000000Form CAT


LOCAL PROGRAM NAME


Parcel TaxBay Area

School ReformHealth & Human

Services

MCFTransformation

Grant MCF Grant K-3HAAS Grant

Pre-K-3KIPP Academy

Hamilton

9050 9010 9181 9282 9284 9285 92868621 8699 8699 8699 8699 8699 8699

1,290,643.58 1,290.10 484.05

1,290,643.58 1,290.10 484.05 0.00 0.00 0.00 0.004,308,370.72 0.00 150,000.00 485,250.00 236,130.00 205.00

4,308,370.72 0.00 0.00 150,000.00 485,250.00 236,130.00 205.00(1,731,300.00)

3,867,714.30 1,290.10 484.05 150,000.00 485,250.00 236,130.00 205.00

4,308,370.72 0.00 150,000.00 485,250.00 236,130.00 205.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00(1,731,300.00)

2,577,070.72 0.00 0.00 150,000.00 485,250.00 236,130.00 205.00

2,653,986.72 1,275.00 0.00 142,217.39 445,884.51 228,993.70 169.00

2,653,986.72 1,275.00 0.00 142,217.39 445,884.51 228,993.70 169.00

1,213,727.58 15.10 484.05 7,782.61 39,365.49 7,136.30 36.00




21 65417 0000000Form CAT


LOCAL PROGRAM NAME


REX Rollie AwardNovato Health

PartnershipNovato School

Linked Services ROP Retiree Benefit Donations Mandated Costs

9287 9351 9401 9635 9711 1 208699 8699 8699 8677 8699 8690 8699

13,241.16 15,000.45 0.00 149,770.00 447,019.51 1,512,106.10

0.00 13,241.16 15,000.45 0.00 149,770.00 447,019.51 1,512,106.101,000.00 12,000.00 140,285.41 533,918.98 368,340.00

1,000.00 12,000.00 0.00 140,285.41 0.00 533,918.98 368,340.0040,300.79 475,611.58

1,000.00 25,241.16 15,000.45 180,586.20 625,381.58 980,938.49 1,880,446.10

1,000.00 12,000.00 140,285.41 270,458.89 368,340.00

0.00 0.00 0.00 0.00 0.00 263,460.09 0.00

0.00 0.00 0.00 0.00 0.00 263,460.09 0.0040,300.79 475,611.58

1,000.00 12,000.00 0.00 180,586.20 475,611.58 533,918.98 368,340.00

14,574.38 15,000.00 180,586.20 475,611.58 588,547.02 120,711.38

0.00 14,574.38 15,000.00 180,586.20 475,611.58 588,547.02 120,711.38

1,000.00 10,666.78 0.45 0.00 149,770.00 392,391.47 1,759,734.72




21 65417 0000000Form CAT


LOCAL PROGRAM NAME


RDA Tier III CAHSEE/Tier III IMFRP TOTAL

25 300 355 3568625 8590 8590

53,166.36 1,018,562.87 0.00 78,093.53 4,749,611.400.00

53,166.36 1,018,562.87 0.00 78,093.53 4,749,611.40218,834.84 2,427,526.54 0.00 421,728.00 9,821,802.91

(11,445.60)

218,834.84 2,427,526.54 0.00 421,728.00 9,810,357.31(100,157.00) 41,508.82 (202,348.88)

272,001.20 3,345,932.41 41,508.82 499,821.53 14,357,619.83

218,834.84 2,305,857.29 0.00 421,728.00 9,403,859.52

0.00

0.00 121,669.25 0.00 0.00 406,497.79

0.00

0.00 121,669.25 0.00 0.00 406,497.79(100,157.00) 41,508.82 (202,348.88)

218,834.84 2,327,369.54 41,508.82 421,728.00 9,608,008.43

22,473.72 2,061,676.98 8,232.29 408,018.14 9,005,495.87

0.00

22,473.72 2,061,676.98 8,232.29 408,018.14 9,005,495.87

249,527.48 1,284,255.43 33,276.53 91,803.39 5,352,123.96



GENERAL FUNDCurrent Expense Formula/Minimum Classroom Compensation

21 65417 0000000Form CEA

California Dept of EducationSACS Financial Reporting Software - 2011.2.0File: cea (Rev 03/03/2010) Page 1 of 1 Printed: 9/15/2011 1:06 PM

PART I - CURRENTEXPENSE FORMULA

Total Expensefor Year

(1)EDPNo.

Reductions(See Note 1)

(2)EDPNo.

Current Expenseof Education(Col 1 - Col 2)

(3)EDPNo.

Reductions(Extracted)

(See Note 2)(4a)

Reductions(Overrides)*(See Note 2)

(4b)EDPNo.

Current Expense-Part II

(Col 3 - Col 4)(5)

EDPNo.

1000 - CertificatedSalaries 30,678,722.41 301 4,282.84 303 30,674,439.57 305 333,802.88 307 30,340,636.69 309

2000 - Classified Salaries 10,039,590.90 311 16,878.57 313 10,022,712.33 315 1,326,093.53 317 8,696,618.80 319

3000 - Employee Benefits(Excluding 3800) 9,576,258.86 321 300,817.62 323 9,275,441.24 325 443,377.60 327 8,832,063.64 329

4000 - Books, SuppliesEquip Replace. (6500) 2,116,725.39 331 654.81 333 2,116,070.58 335 550,770.94 337 1,565,299.64 339

5000 - Services. . . &7300 - Indirect Costs 9,275,593.49 341 27,125.94 343 9,248,467.55 345 4,697,544.72 347 4,550,922.83 349

TOTAL 61,337,131.27 365 TOTAL 53,985,541.60 369

Note 1 - In Column 2, report expenditures for the following programs: Nonagency (Goals 7100-7199), Community Services (Goal 8100), Food Services

(Function 3700), Fringe Benefits for Retired Persons (Objects 3701-3702), and Facilities Acquisition & Construction (Function 8500).

Note 2 - In Column 4, report expenditures for: Transportation (Function 3600), Lottery Expenditures (Resource 1100), Special Education Students in

Nonpublic Schools (Function 1180), and other federal or state categorical aid in which funds were granted for expenditures in a program not

incurring any teacher salary expenditures or requiring disbursement of the funds without regard to the requirements of EC Section 41372

* If an amount (even zero) is entered in any row of Column 4b or in Line 13b, the form uses only the values in Column 4b and Line 13b rather than the

values in Column 4a and Line 13a.

PART II: MINIMUM CLASSROOM COMPENSATION (Instruction, Functions 1000-1999) ObjectEDPNo.

1. Teacher Salaries as Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1100 24,919,759.50 375

2. Salaries of Instructional Aides Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2100 1,575,309.01 380

3. STRS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3101 & 3102 1,989,836.82 382

4. PERS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3201 & 3202 168,166.90 383

5. OASDI - Regular, Medicare and Alternative. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3301 & 3302 466,629.71 384

6. Health & Welfare Benefits (EC 41372)

(Include Health, Dental, Vision, Pharmaceutical, and

Annuity Plans). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3401 & 3402 2,602,473.75 385

7. Unemployment Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3501 & 3502 194,662.67 390

8. Workers' Compensation Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3601 & 3602 378,010.55 392

9. OPEB, Active Employees (EC 41372). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3751 & 3752 0.00

10. Other Benefits (EC 22310). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3901 & 3902 0.00 393

11. SUBTOTAL Salaries and Benefits (Sum Lines 1 - 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32,294,848.91 395

12. Less: Teacher and Instructional Aide Salaries and

Benefits deducted in Column 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,693.35

13a. Less: Teacher and Instructional Aide Salaries and

Benefits (other than Lottery) deducted in Column 4a (Extracted). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84,196.75 396 b. Less: Teacher and Instructional Aide Salaries and Benefits (other than Lottery) deducted in Column 4b (Overrides)*. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 396

14. TOTAL SALARIES AND BENEFITS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32,208,958.81 397

15. Percent of Current Cost of Education Expended for Classroom

Compensation (EDP 397 divided by EDP 369) Line 15 must

equal or exceed 60% for elementary, 55% for unified and 50%

for high school districts to avoid penalty under provisions of EC 41372. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59.66%

16. District is exempt from EC 41372 because it meets the provisions

of EC 41374. (If exempt, enter 'X') . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART III: DEFICIENCY AMOUNT

A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under thprovisions of EC 41374.A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under thprovisions of EC 41374.1. Minimum percentage required (60% elementary, 55% unified, 50% high) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55.00%2. Percentage spent by this district (Part II, Line 15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59.66%3. Percentage below the minimum (Part III, Line 1 minus Line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00%4. District's Current Expense of Education after reductions in columns 4a or 4b (Part I, EDP 369). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53,985,541.60

5. Deficiency Amount (Part III, Line 3 times Line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00



Schedule of Long-Term Liabilities21 65417 0000000

Form DEBT

California Dept of EducationSACS Financial Reporting Software - 2011.2.0File: debt (Rev 03/28/2008) Page 1 of 1 Printed: 9/15/2011 1:07 PM

Unaudited Balance July 1

AuditAdjustments/Restatements

AuditedBalance July 1 Increases Decreases

Ending BalanceJune 30

Amounts DueWithin One Year

Governmental Activities:

General Obligation Bonds Payable 95,980,000.00 95,980,000.00 960,000.00 95,020,000.00 1,270,000.00 State School Building Loans Payable 0.00 0.00 Certificates of Participation Payable 725,000.00 725,000.00 240,000.00 485,000.00 255,000.00 Capital Leases Payable 74,331.72 0.28 74,332.00 74,332.00 0.00 Lease Revenue Bonds Payable 0.00 0.00 Other General Long-Term Debt 1,949,628.00 200,000.00 2,149,628.00 116,916.00 2,032,712.00 116,916.00 Net OPEB Obligation 0.00 0.00 Compensated Absences Payable 416,143.36 416,143.36 18,541.45 434,684.81

Governmental activities long-term liabilities 99,145,103.08 200,000.28 99,345,103.36 18,541.45 1,391,248.00 97,972,396.81 1,641,916.00

Business-Type Activities:

General Obligation Bonds Payable 0.00 0.00 State School Building Loans Payable 0.00 0.00 Certificates of Participation Payable 0.00 0.00 Capital Leases Payable 0.00 0.00 Lease Revenue Bonds Payable 0.00 0.00 Other General Long-Term Debt 0.00 0.00 Net OPEB Obligation 0.00 0.00 Compensated Absences Payable 0.00 0.00

Business-type activities long-term liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00


Unaudited ActualsFiscal Year 2010-11

School District Appropriations Limit Calculations21 65417 0000000

Form GANN

California Dept of EducationSACS Financial Reporting Software - 2011.2.0File: gann-d (Rev 05/16/2011) Page 1 of 3 Printed: 9/15/2011 1:08 PM

2010-11Calculations

2011-12Calculations

Extracted Entered Data/ Extracted Entered Data/

Data Adjustments* Totals Data Adjustments* Totals

A. PRIOR YEAR DATA 2009-10 Actual 2010-11 Actual

(2009-10 Actual Appropriations Limit and Gann ADA

are from district's prior year Gann data reported to the CDE)

1. FINAL PRIOR YEAR APPROPRIATIONS LIMIT

(Preload/Line D11, PY column) 46,002,064.91 46,002,064.91 45,286,431.95

2. PRIOR YEAR GANN ADA (Preload/Line B9, PY column) 7,415.36 7,415.36 7,490.00

ADJUSTMENTS TO PRIOR YEAR LIMIT Adjustments to 2009-10 Adjustments to 2010-11

3. District Lapses, Reorganizations and Other Transfers4. Temporary Voter Approved Increases5. Less: Lapses of Voter Approved Increases6. TOTAL ADJUSTMENTS TO PRIOR YEAR LIMIT

(Lines A3 plus A4 minus A5) 0.00 0.00

7. ADJUSTMENTS TO PRIOR YEAR ADA(Only for district lapses, reorganizations and

other transfers, and only if adjustments to the

appropriations limit are entered in Line A3 above)

B. CURRENT YEAR GANN ADA 2010-11 P2 Report 2011-12 P2 Estimate(2010-11 data should tie to Principal Apportionment

Attendance Software reports)

1. Total K-12 ADA (Form A, Line 10) 7,490.00 7,490.00 7,491.74 7,491.74

2. ROC/P ADA**3. Total Charter Schools ADA (Form A, Line 26) 0.00 0.00 0.00 0.00

4. Total Supplemental Instructional Hours**5. Divide Line B4 by 700 (Round to 2 decimal places)6. TOTAL P2 ADA (Lines B1 through B3 plus B5) 7,490.00 7,491.74

OTHER ADA

(From Principal Apportionment Attendance Software)

7. Apprentice Hours - High School8. Divide Line B7 by 525 (Round to 2 decimal places) 0.00 0.00

9. TOTAL CURRENT YEAR GANN ADA

(Sum Lines B6 plus B8) 7,490.00 7,491.74

C. LOCAL PROCEEDS OF TAXES/STATE AID RECEIVED 2010-11 Actual 2011-12 BudgetTAXES AND SUBVENTIONS (Funds 01, 09, and 62)

1. Homeowners' Exemption (Object 8021) 210,538.94 210,538.94 210,539.00 210,539.00

2. Timber Yield Tax (Object 8022) 0.00 0.00 0.00 0.00

3. Other Subventions/In-Lieu Taxes (Object 8029) 0.00 0.00 0.00 0.00

4. Secured Roll Taxes (Object 8041) 27,885,065.80 27,885,065.80 28,328,038.00 28,328,038.00

5. Unsecured Roll Taxes (Object 8042) 872,775.12 872,775.12 872,775.00 872,775.00

6. Prior Years' Taxes (Object 8043) 144,449.98 144,449.98 49,044.00 49,044.00

7. Supplemental Taxes (Object 8044) 997,074.95 997,074.95 883,894.00 883,894.00

8. Ed. Rev. Augmentation Fund (ERAF) (Object 8045) (20,445,220.00) (20,445,220.00) (20,159,259.00) (20,159,259.00)

9. Penalties and Int. from Delinquent Taxes (Object 8048) 0.00 0.00 0.00 0.00

10. Other In-Lieu Taxes (Object 8082) 0.00 0.00 0.00 0.00

11. Comm. Redevelopment Funds (Obj. 8046, 8047 & 8625)

(Only if not counted in redevelopment agency's limit) 933,042.08 933,042.08 400,386.00 400,386.00

12. Parcel Taxes (Object 8621) 4,308,370.72 4,308,370.72 4,271,665.00 4,271,665.00

13. Other Non-Ad Valorem Taxes (Object 8622) (Taxes only) 0.00 0.00 0.00 0.00

14. Penalties and Int. from Delinquent Non-Revenue Limit

Taxes (Object 8629) (Only those for the above taxes) 0.00 0.00 0.00 0.00

15. Transfers to Charter Schools

in Lieu of Property Taxes (Object 8096) (344,115.00) (344,115.00) (315,960.00) (315,960.00)

16. TOTAL TAXES AND SUBVENTIONS

(Lines C1 through C15) 14,561,982.59 0.00 14,561,982.59 14,541,122.00 0.00 14,541,122.00

OTHER LOCAL REVENUES (Funds 01, 09, and 62)

17. To General Fund from Bond Interest and Redemption

Fund (Excess debt service taxes) (Object 8914) 0.00 0.00 0.00 0.00

18. TOTAL LOCAL PROCEEDS OF TAXES

(Lines C16 plus C17) 14,561,982.59 0.00 14,561,982.59 14,541,122.00 0.00 14,541,122.00




Form GANN


2010-11Calculations

2011-12Calculations



EXCLUDED APPROPRIATIONS

19. Medicare (Enter federally mandated amounts only fromobjs. 3301 & 3302; do not include negotiated amounts)

555,653.73 621,453.00

OTHER EXCLUSIONS

20. Americans with Disabilities Act21. Unreimbursed Court Mandated Desegregation

Costs 22. Other Unfunded Court-ordered or Federal Mandates23. TOTAL EXCLUSIONS (Lines C19 through C22) 555,653.73 621,453.00

STATE AID RECEIVED (Funds 01, 09, and 62)

24. Revenue Limit State Aid - Current Year (Object 8011) 28,861,745.21 28,861,745.21 29,199,685.00 29,199,685.00

25. Revenue Limit State Aid - Prior Years (Object 8019) 28,669.00 28,669.00 0.00 0.00

26. Supplemental Instruction - CY (Res. 0000, Object 8590)** 302,011.00 302,011.00 303,200.00 303,200.00

27. Supplemental Instruction - PY (Res. 0000, Object 8590)** 0.00 0.0028. Comm Day Sch Addl Funding - CY

(Res. 2430, Obj. 8311 and Res. 0000, Obj. 8590)** 86,158.00 86,158.00 86,473.00 86,473.0029. Comm Day Sch Addl Funding - PY

(Res. 2430, Obj. 8319 and Res. 0000, Obj. 8590)** 0.00 0.0030. ROC/P Apportionment - CY (Res. 0000, Object 8590)** 0.00 0.00

31. ROC/P Apportionment - PY (Res. 0000, Object 8590)** 0.00 0.00

32. Charter Schs. Gen. Purpose Entitlement (Object 8015) 0.00 0.00 0.00 0.00

33. Charter Schs. Categorical Block Grant (Object 8590)** 0.00 0.00

34. Class Size Reduction, Grades K-3 (Object 8434) 2,500,785.00 2,500,785.00 2,547,909.00 2,547,909.00

35. Class Size Reduction, Grade 9 (Object 8590)** 0.00 0.00

36. SUBTOTAL STATE AID RECEIVED

(Lines C24 through C35) 31,391,199.21 388,169.00 31,779,368.21 31,747,594.00 389,673.00 32,137,267.00

ADD BACK TRANSFERS TO COUNTY

37. County Office Funds Transfer (Form RL, Line 32) 379,777.00 379,777.00 380,256.00 380,256.00

38. TOTAL STATE AID (Lines C36 plus C37) 31,770,976.21 388,169.00 32,159,145.21 32,127,850.00 389,673.00 32,517,523.00

DATA FOR INTEREST CALCULATION

39. Total Revenues (Funds 01, 09 & 62; objects 8000-8799) 63,386,354.97 63,386,354.97 60,686,414.00 60,686,414.00

40. Total Interest and Return on Investments

(Funds 01, 09, and 62; objects 8660 and 8662) 51,938.34 51,938.34 54,500.00 54,500.00

APPROPRIATIONS LIMIT CALCULATIONS 2010-11 Actual 2011-12 Budget

D. PRELIMINARY APPROPRIATIONS LIMIT

1. Revised Prior Year Program Limit (Lines A1 plus A6) 46,002,064.91 45,286,431.95

2. Inflation Adjustment 0.9746 1.0251

3. Program Population Adjustment (Lines B9 divided

by [A2 plus A7]) (Round to four decimal places) 1.0101 1.0002

4. PRELIMINARY APPROPRIATIONS LIMIT

(Lines D1 times D2 times D3) 45,286,431.95 46,432,406.02

APPROPRIATIONS SUBJECT TO THE LIMIT

5. Local Revenues Excluding Interest (Line C18) 14,561,982.59 14,541,122.00

6. Preliminary State Aid Calculation

a. Minimum State Aid in Local Limit (Greater of

$120 times Line B9 or $2,400; but not greater

than Line C38 or less than zero) 898,800.00 899,008.80

b. Maximum State Aid in Local Limit

(Lesser of Line C38 or Lines D4 minus D5 plus C23;

but not less than zero) 31,280,103.09 32,512,737.02

c. Preliminary State Aid in Local Limit

(Greater of Lines D6a or D6b) 31,280,103.09 32,512,737.027. Local Revenues in Proceeds of Taxes

a. Interest Counting in Local Limit (Line C40 divided by

[Lines C39 minus C40] times [Lines D5 plus D6c]) 37,593.49 42,295.14

b. Total Local Proceeds of Taxes (Lines D5 plus D7a) 14,599,576.08 14,583,417.14

8. State Aid in Proceeds of Taxes (Greater of Line D6a,

or Lines D4 minus D7b plus C23; but not greater

than Line C38 or less than zero) 31,242,509.60 32,470,441.88

9. Total Appropriations Subject to the Limita. Local Revenues (Line D7b) 14,599,576.08

b. State Subventions (Line D8) 31,242,509.60

c. Less: Excluded Appropriations (Line C23) 555,653.73

d. TOTAL APPROPRIATIONS SUBJECT TO THE LIMIT

(Lines D9a plus D9b minus D9c) 45,286,431.95




Form GANN


2010-11Calculations

2011-12Calculations



10. Adjustments to the Limit Per

Government Code Section 7902.1

(Line D9d minus D4; if negative, then zero) 0.00

If not zero report amount to:

Ana J. Matosantos, Director

State Department of Finance

Attention: School Gann Limits

State Capitol, Room 1145

Sacramento, CA 95814

Summary 2010-11 Actual 2011-12 Budget11. Adjusted Appropriations Limit

(Lines D4 plus D10) 45,286,431.95 46,432,406.02

12. Appropriations Subject to the Limit

(Line D9d) 45,286,431.95

* Please provide below an explanation for each entry in the adjustments column.** Impacted by the flexibility provisions of SBX3 4 (Chapter 12, Statutes of 2009), as amended by SB 70 (Chapter 7, Statutes of 2011). Amounts in Section C, State Aid Received, can no longer be extracted and must be manually input into the Adjustments column.

Nancy Walker 415-493-4219

Gann Contact Person Contact Phone Number



Indirect Cost Rate Worksheet21 65417 0000000

Form ICR

California Dept of EducationSACS Financial Reporting Software - 2011.2.0File: icr (Rev 04/12/2011) Page 1 of 3 Printed: 9/15/2011 1:08 PM

Part I - General Administrative Share of Plant Services Costs

California's indirect cost plan allows that the general administrative costs in the indirect cost pool may include that portion of plant services costs (maintenance and operations costs and facilities rents and leases costs) attributable to the general administrative offices. The calculation of the plant services costs attributed to general administration and included in the pool is standardized and automated using the percentage of salaries and benefits relating to general administration as proxy for the percentage of square footage occupied by general administration.

A. Salaries and Benefits - Other General Administration and Centralized Data Processing

1. Salaries and benefits paid through payroll (Funds 01, 09, and 62, objects 1000-3999 except 3701-3702)

(Functions 7200-7700, goals 0000 and 9000) 1,992,499.19

2. Contracted general administrative positions not paid through payroll

a. Enter the costs, if any, of general administrative positions performing services on site but paid through a

contract, rather than through payroll, in functions 7200-7700, goals 0000 and 9000, Object 5800. b. If an amount is entered on Line A2a, provide the title, duties, and approximate FTE of each general administrative position paid through a contract. Retain supporting documentation in case of audit.

B. Salaries and Benefits - All Other Activities 1. Salaries and benefits paid through payroll (Funds 01, 09, and 62, objects 1000-3999 except 3701-3702) (Functions 1000-6999, 7100-7180, & 8100-8400; Functions 7200-7700, all goals except 0000 & 9000) 48,156,179.40 C. Percentage of Plant Services Costs Attributable to General Administration (Line A1 plus Line A2a, divided by Line B1; zero if negative) (See Part III, Lines A5 and A6) 4.14%

Part II - Adjustments for Employment Separation Costs

When an employee separates from service, the local educational agency (LEA) may incur costs associated with the separation in addition to the employee's regular salary and benefits for the final pay period. These additional costs can be categorized as "normal" or "abnormal or mass" separation costs.

Normal separation costs include items such as pay for accumulated unused leave or routine severance pay authorized by governing board policy. Normal separation costs are not allowable as direct costs to federal programs, but are allowable as indirect costs. State programs may have similar restrictions. Where federal or state program guidelines required that the LEA charge an employee's normal separation costs to an unrestricted resource rather than to the restricted program in which the employee worked, the LEA may identify and enter these costs on Line A for inclusion in the indirect cost pool.

Abnormal or mass separation costs are those costs resulting from actions taken by an LEA to influence employees to terminate their employment earlier than they normally would have. Abnormal or mass separation costs include retirement incentives such as a Golden Handshake or severance packages negotiated to effect termination. Abnormal or mass separation costs may not be charged to federal programs as either direct costs or indirect costs. Where an LEA paid abnormal or mass separation costs on behalf of positions in general administrative functions included in the indirect cost pool, the LEA must identify and enter these costs on Line B for exclusion from the pool.

A. Normal Separation Costs (optional) Enter any normal separation costs paid on behalf of employees of restricted state or federal programs that were charged to an unrestricted resource (0000-1999) in funds 01, 09, and 62 with functions 1000-6999 or 8100-8400 rather than to the restricted program. These costs will be moved in Part III from base costs to the indirect cost pool. 0.00 Retain supporting documentation.

B. Abnormal or Mass Separation Costs (required) Enter any abnormal or mass separation costs paid on behalf of general administrative positions charged to unrestricted resources (0000-1999) in funds 01, 09, and 62 with functions 7200-7700. These costs will be moved in Part III from the indirect cost pool to base costs. If none, enter zero. 0.00




Form ICR


Part III - Indirect Cost Rate Calculation (Funds 01, 09, and 62, unless indicated otherwise)

A. Indirect Costs

1. Other General Administration, less portion charged to restricted resources or specific goals

(Functions 7200-7600, objects 1000-5999, minus Line B9) 2,289,047.89

2. Centralized Data Processing, less portion charged to restricted resources or specific goals

(Function 7700, objects 1000-5999, minus Line B10) 626,906.32 3. External Financial Audit - Single Audit (Function 7190, resources 0000-1999, goals 0000 and 9000, objects 5000-5999)

0.00 4. Staff Relations and Negotiations (Function 7120, resources 0000-1999, goals 0000 and 9000, objects 1000-5999) 0.00 5. Plant Maintenance and Operations (portion relating to general administrative offices only)

(Functions 8100-8400, objects 1000-5999 except 5100, times Part I, Line C) 238,738.88 6. Facilities Rents and Leases (portion relating to general administrative offices only) (Function 8700, resources 0000-1999, objects 1000-5999 except 5100, times Part I, Line C) 0.00 7. Adjustment for Employment Separation Costs a. Plus: Normal Separation Costs (Part II, Line A) 0.00

b. Less: Abnormal or Mass Separation Costs (Part II, Line B) 0.00 8. Total Indirect Costs (Lines A1 through A7a, minus Line A7b) 3,154,693.09 9. Carry-Forward Adjustment (Part IV, Line F) (244,078.25) 10. Total Adjusted Indirect Costs (Line A8 plus Line A9) 2,910,614.84

B. Base Costs

1. Instruction (Functions 1000-1999, objects 1000-5999 except 5100) 37,383,413.03

2. Instruction-Related Services (Functions 2000-2999, objects 1000-5999 except 5100) 7,757,876.00

3. Pupil Services (Functions 3000-3999, objects 1000-5999 except 5100) 4,107,847.21

4. Ancillary Services (Functions 4000-4999, objects 1000-5999 except 5100) 465,132.67

5. Community Services (Functions 5000-5999, objects 1000-5999 except 5100) 15,654.81

6. Enterprise (Function 6000, objects 1000-5999 except 5100) 0.00 7. Board and Superintendent (Functions 7100-7180, objects 1000-5999, minus Part III, Line A4) 693,423.78 8. External Financial Audit - Single Audit and Other (Functions 7190-7191, objects 5000-5999, minus Part III, Line A3) 0.00

9. Other General Administration (portion charged to restricted resources or specific goals only)

(Functions 7200-7600, resources 2000-9999, objects 1000-5999; Functions 7200-7600, resources 0000-1999, all goals except 0000 and 9000, objects 1000-5999) 0.00

10. Centralized Data Processing (portion charged to restricted resources or specific goals only)

(Function 7700, resources 2000-9999, objects 1000-5999; Function 7700, resources 0000-1999, all goals except 0000 and 9000, objects 1000-5999) 0.00 11. Plant Maintenance and Operations (all except portion relating to general administrative offices)

(Functions 8100-8400, objects 1000-5999 except 5100, minus Part III, Line A5) 5,527,900.64

12. Facilities Rents and Leases (all except portion relating to general administrative offices)

(Function 8700, objects 1000-5999 except 5100, minus Part III, Line A6) 0.00 13. Adjustment for Employment Separation Costs a. Less: Normal Separation Costs (Part II, Line A) 0.00 b. Plus: Abnormal or Mass Separation Costs (Part II, Line B) 0.00 14. Adult Education (Fund 11, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 73,108.37

15. Child Development (Fund 12, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 0.00

16. Cafeteria (Funds 13 and 61, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 1,970,306.54

17. Foundation (Funds 19 and 57, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 0.00

18. Total Base Costs (Lines B1 through B12 and Lines B13b through B17, minus Line B13a) 57,994,663.05

C. Straight Indirect Cost Percentage Before Carry-Forward Adjustment (For information only - not for use when claiming/recovering indirect costs) (Line A8 divided by Line B18) 5.44%

D. Preliminary Proposed Indirect Cost Rate (For final approved fixed-with-carry-forward rate for use in 2012-13 see www.cde.ca.gov/fg/ac/ic)

(Line A10 divided by Line B18) 5.02%




Form ICR


Part IV - Carry-forward Adjustment

The carry-forward adjustment is an after-the-fact adjustment for the difference between indirect costs recoverable using the indirect cost rate approved for use in a given year, and the actual indirect costs incurred in that year. The carry-forward adjustment eliminates the need for LEAs to file amended federal reports when their actual indirect costs vary from the estimated indirect costs on which the approved rate was based.

Where the ratio of indirect costs incurred in the current year is less than the estimated ratio of indirect costs on which the approved rate for use in the current year was based, the carry-forward adjustment is limited by using either the approved rate times current year base costs, or the highest rate actually used to recover costs from any program times current year base costs, if the highest rate used was less than the approved rate. Rates used to recover costs from programs are displayed in Exhibit A.

A. Indirect costs incurred in the current year (Part III, Line A8) 3,154,693.09

B. Carry-forward adjustment from prior year(s)

1. Carry-forward adjustment from the second prior year 115,204.59

2. Carry-forward adjustment amount deferred from prior year(s), if any 0.00

C. Carry-forward adjustment for under- or over-recovery in the current year

1. Under-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus (approved indirect cost rate (6.48%) times Part III, Line B18); zero if negative 0.00

2. Over-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus the lesser of (approved indirect cost rate (6.48%) times Part III, Line B18) or (the highest rate used to recover costs from any program (6.48%) times Part III, Line B18); zero if positive (488,156.49)

D. Preliminary carry-forward adjustment (Line C1 or C2) (488,156.49)

E. Optional allocation of negative carry-forward adjustment over more than one year

Where a negative carry-forward adjustment causes the proposed approved rate to fall below zero or would reduce the rate at which the LEA could recover indirect costs to such an extent that it would cause the LEA significant fiscal harm, the LEA may request that the carry-forward adjustment be allocated over more than one year. Where allocation of a negative carry-forward adjustment over more than one year does not resolve a negative rate, the CDE will work with the LEA on a case-by-case basis to establish an approved rate.

Option 1. Preliminary proposed approved rate (Part III, Line D) if entire negative carry-forward adjustment is applied to the current year calculation: 4.60%

Option 2. Preliminary proposed approved rate (Part III, Line D) if one-half of negative carry-forward adjustment ($-244,078.25) is applied to the current year calculation and the remainder ($-244,078.24) is deferred to one or more future years: 5.02%

Option 3. Preliminary proposed approved rate (Part III, Line D) if one-third of negative carry-forward adjustment ($-162,718.83) is applied to the current year calculation and the remainder ($-325,437.66) is deferred to one or more future years: 5.16%

LEA request for Option 1, Option 2, or Option 3

2

F. Carry-forward adjustment used in Part III, Line A9 (Line D minus amount deferred if Option 2 or Option 3 is selected) (244,078.25)



Exhibit A: Indirect Cost Rates Charged to Programs21 65417 0000000

Form ICR


Approved indirect cost rate: 6.48%Highest rate used in any program: 6.48%

Fund Resource

Eligible Expenditures(Objects 1000-5999

except Object 5100)Indirect Costs Charged

(Objects 7310 and 7350)RateUsed

01 3010 494,309.48 14,685.47 2.97%01 3310 1,077,508.55 69,510.45 6.45%01 3315 (43,551.33) 2,333.72 -5.36%01 3320 188,774.10 5,146.90 2.73%01 3550 32,428.97 1,524.45 4.70%01 3710 13,447.64 268.95 2.00%01 4035 264,973.03 17,169.55 6.48%01 4047 9,163.74 507.23 5.54%01 4201 13,559.19 841.81 6.21%01 4203 142,279.11 2,883.96 2.03%01 5630 25,829.29 1,673.74 6.48%01 5635 5,780.75 336.88 5.83%01 6010 106,714.30 5,335.70 5.00%01 6286 31,147.73 2,018.37 6.48%01 6660 1,126.36 72.99 6.48%01 7090 188,130.62 5,643.92 3.00%01 7091 391,969.53 11,759.09 3.00%01 7230 733,768.44 47,547.69 6.48%01 7240 1,264,511.97 81,930.75 6.48%01 9010 4,755,189.34 63,330.00 1.33%61 5310 1,969,646.63 87,350.89 4.43%



LOTTERY REPORTRevenues, Expenditures andEnding Balances - All Funds

21 65417 0000000Form L

California Dept of EducationSACS Financial Reporting Software - 2011.2.0File: lot (Rev 04/05/2011) Page 1 of 1 Printed: 9/15/2011 1:08 PM

Description Object Codes

Lottery:Unrestricted

(Resource 1100)

Transferred toOther

Resources forExpenditure

Lottery:Instructional

Materials(Resource 6300)* Totals

A. AMOUNT AVAILABLE FOR THIS FISCAL YEAR 1. Adjusted Beginning Fund Balance 9791-9795 0.00 272,511.93 272,511.93 2. State Lottery Revenue 8560 874,088.69 150,855.99 1,024,944.68 3. Other Local Revenue 8600-8799 0.00 0.00 0.00

4. Transfers from Funds of Lapsed/Reorganized Districts 8965 0.00 0.00 0.00 5. Contributions from Unrestricted Resources (Total must be zero) 8980 (500,757.00) 500,757.00 0.00 6. Total Available (Sum Lines A1 through A5) 373,331.69 500,757.00 423,367.92 1,297,456.61

B. EXPENDITURES AND OTHER FINANCING USES 1. Certificated Salaries 1000-1999 301,681.87 301,681.87 2. Classified Salaries 2000-2999 0.00 0.00 3. Employee Benefits 3000-3999 58,992.26 58,992.26 4. Books and Supplies 4000-4999 0.00 133,241.81 133,241.81

5. a. Services and Other Operating Expenditures (Resource 1100) 5000-5999 0.00 0.00

b. Services and Other Operating Expenditures (Resource 6300)

5000-5999, except5100, 5710, 5800

c. Duplicating Costs for Instructional Materials (Resource 6300) 5100, 5710, 5800 6. Capital Outlay 6000-6999 0.00 0.00 7. Tuition 7100-7199 0.00 0.00 8. Interagency Transfers Out a. To Other Districts, County Offices, and Charter Schools

7211,7212,7221,7222,7281,7282 0.00 0.00

b. To JPAs and All Others 7213,7223,7283,7299 0.00 0.00

9. Transfers of Indirect Costs 7300-7399 10. Debt Service 7400-7499 0.00 0.00 11. All Other Financing Uses 7630-7699 0.00 0.00 12. Total Expenditures and Other Financing Uses (Sum Lines B1 through B11 ) 360,674.13 0.00 133,241.81 493,915.94

C. ENDING BALANCE (Must equal Line A6 minus Line B12) 979Z 12,657.56 500,757.00 290,126.11 803,540.67D. COMMENTS:

A contribution of $500,757 was made from Unrestricted Lottery resources to the Unrestricted General Fund to offset instructional salary, benefitand supply costs.

Data from this report will be used to prepare a report to the Legislature as required by Control Section 24.60 of the Budget A

*Pursuant to Government Code Section 8880.4.5(a)2(B) and the definition in Education Code Section 60010(h), Resource 6300 funds are to be used for purchase of instructional materials only. Any amounts in the shaded cells of this column should be reviewed for appropriatene



No Child Left Behind Maintenance of Effort Expenditures21 65417 0000000

Form NCMOE

California Dept of EducationSACS Financial Reporting Software - 2011.2.0File: ncmoe (Rev 05/27/2011) Page 1 Printed: 9/15/2011 1:08 PM

Funds 01, 09, and 62

Section I - Expenditures Goals Functions Objects

2010-11Expenditures

A. Total state, federal, and local expenditures (all resources) All All 1000-7999 63,156,530.33

B. Less all federal expenditures not allowed for MOE(Resources 3000-5999, except 3330, 3340, 3355, 3360, 3370, 3375, 3385, and 3405) All All 1000-7999 3,954,092.87

C. Less state and local expenditures not allowed for MOE:(All resources, except federal as identified in Line B)

1. Community Services All 5000-5999

1000-7999except

3801-3802 15,654.81

2. Capital OutlayAll except7100-7199

All except5000-5999 6000-6999 177,674.43

3. Debt Service All 9100

5400-5450,5800, 7430-

7439 77,226.00

4. Other Transfers Out All 9200 7200-7299 0.00

5. Interfund Transfers Out All 9300 7600-7629 179,704.00

9100 7699

6. All Other Financing Uses All 9200 7651 0.00

7. Nonagency 7100-7199

All except5000-5999,9000-9999

1000-7999except

3801-3802 1,693.35

8. Tuition (Revenue, in lieu of expenditures, to approximatecosts of services for which tuition is received)

All All 8710 0.00

9. PERS Reduction All All 3801-3802 147,893.85

10. Supplemental expenditures made as a result of aPresidentially declared disaster

Manually entered. Must not includeexpenditures in lines B, C1-C9, D1, or

D2.

11. Total state and local expenditures not allowed for MOE calculation(Sum lines C1 through C10) 599,846.44

1000-7143,

D. Plus additional MOE expenditures: 7300-7439

1. Expenditures to cover deficits for food services(Funds 13 and 61) (If negative, then zero) All All

minus8000-8699 174,448.97

2. Expenditures to cover deficits for student body activitiesManually entered. Must not include

expenditures in lines A or D1.

E. Total expenditures before adjustments(Line A minus lines B and C11, plus lines D1 and D2) 58,777,039.99

F. Charter school expenditure adjustments (From Section V) 0.00

G. Total expenditures subject to MOE (Line E plus Line F) 58,777,039.99




Form NCMOE


Section II - Expenditures Per ADA

2010-11Annual ADA/

Exps. Per ADA

A. Average Daily Attendance(Form A, Annual ADA column, lines 3, 6, and 26)

7,392.12

B. Supplemental Instructional Hours converted to ADA(Form A, Annual ADA column, lines 21 and 27 - Currentlynot collected due to flexibility provisions of SBX3 4 asamended by SB 70)

C. Total ADA before adjustments (Lines A plus B) 7,392.12

D. Charter school ADA adjustments (From Section V) 0.00

E. Adjusted total ADA (Lines C plus D) 7,392.12

F. Expenditures per ADA (Line I.G divided by Line II.E) 7,951.31

Section III - MOE Calculation (For data collection only. Finaldetermination will be done by CDE) Total Per ADA

A. Base expenditures (Preloaded expenditures from prior year official CDEMOE calculation). (Note: If the prior year MOE was not met, CDE hasadjusted the prior year base to 90 percent of the preceding prior yearamount rather than the actual prior year expenditure amount.)

54,330,761.71 7,415.651. Adjustment to base expenditure and expenditure per ADA amounts for

LEAs failing prior year MOE calculation (From Section VI) 0.00 0.00

2. Total adjusted base expenditure amounts (Line A plus Line A.1) 54,330,761.71 7,415.65

B. Required effort (Line A.2 times 90%) 48,897,685.54 6,674.09

C. Current year expenditures (Line I.G and Line II.F) 58,777,039.99 7,951.31

D. MOE deficiency amount, if any (Line B minus Line C)(If negative, then zero) 0.00 0.00

E. MOE determination(If one or both of the amounts in line D are zero, the MOE requirement MOE Metis met; if both amounts are positive, the MOE requirement is not met. Ifeither column in Line A.2 or Line C equals zero, the MOE calculation isincomplete.)

F. MOE deficiency percentage, if MOE not met; otherwise, zero(Line D divided by Line B)(Funding under NCLB covered programs in FY 2012-13 maybe reduced by the lower of the two percentages) 0.00% 0.00%




Form NCMOE


Section IV - ARRA State Fiscal Stabilization Fund (SFSF) Expenditures and/or Education Jobs Fund Expendituresto Meet MOE Requirement (If both amounts in Line D of Section III are positive)

Funds 01, 09, and 62

SFSF Expenditures (Resource 3200)/Education JobsFund Expenditures (Resource 3205) Goals Functions Objects

2010-11Expenditures

A. Expenditures available to apply to deficiency:

1. All Resource 3200 and/or Resource 3205 Expenditures All All 1000-7999 575,951.40

2. Less state and local expenditures not allowed for MOE:

a. Community Services All 5000-5999

1000-7999except

3801-3802 0.00

b. Capital OutlayAll except7100-7199

All except5000-5999 6000-6999 0.00

c. Debt Service All 9100

5400-5450,5800, 7430-

7439 0.00

d. Other Transfers Out All 9200 7200-7299 0.00

e. Interfund Transfers Out All 9300 7600-7629 0.009100 7699

f. All Other Financing Uses All 9200 7651 0.00

g. Nonagency 7100-7199

All except5000-5999,9000-9999

1000-7999except

3801-3802 0.00

h. PERS Reduction All All 3801-3802 919.45

i. Supplemental expenditures made as a result of aPresidentially declared disaster.

Manually entered. Must not includeexpenditures previously included.

j. Total state and local expenditures not allowed forMOE calculation (Sum lines A2a through A2i) 919.45

3. Plus additional MOE expenditures:

a. Expenditures to cover deficits for student body activities

Manually entered. Must not includeexpenditures previously included.

4. Total SFSF/Education Jobs Fund expenditures availableto apply to deficiency(Line IV.A1 minus Line IV.A2j plus Line IV.A3a) 575,031.95




Form NCMOE


Section IV - ARRA State Fiscal Stabilization Fund (SFSF) Expenditures and/or Education Jobs Fund Expendituresto Meet MOE Requirement (If both amounts in Line D of Section III are positive) (continued)

Aggregate Expenditures/Per ADA Expenditures Total Per ADA

B. MOE deficiency amount if MOE not metCol 1 (Line III.D) and Col 2 (Line III.D x Line II.E) 0.00 0.00

C. SFSF/Education Jobs Fund expenditures applied (Using lowest amountneeded)(Lowest amount in Line IV.B, up to amount available in Line IV.A4) 0.00 0.00

D. Total expenditures, with adjustments, Col 1 (Line I.G plus Line IV.C) 58,777,039.99

E. Total expenditures per ADA, with adjustments, Col 2(Col 1 Line IV.D divided by Line II.E) 7,951.31

F. Adjusted MOE expenditures deficiency amount, Col 1(Line IV.B minus Line IV.C) 0.00

G. Adjusted MOE per pupil expenditure deficiency amount, Col 2(Line III.B minus IV.E) (If negative, then zero) 0.00

H. MOE determination with SFSF/Education Jobs Fund expenditureadjustment. MOE Met

(If both amounts in lines F and G are positive, MOE not met. If eithercolumn in Line IV.F or IV.G equals zero, MOE requirement has been met)

I. MOE adjusted deficiency percentage, if MOE not met; otherwise zero.Col 1 (Line IV.F divided by Line III.B) and Col 2 (Line IV.G divided by Line III.B)(Funding under NCLB covered programs in FY 2012-13 maybe reduced by the lower of the two percentages) 0.00% 0.00%




Form NCMOE


SECTION V - Detail of Charter School Adjustments (used in Section I, Line F and Section II, Line D)

Charter School NameExpenditureAdjustment ADA Adjustment

Total charter school adjustments 0.00 0.00

SECTION VI - Detail of Adjustments to Base Expenditures (used in Section III, Line A.1)

Description of AdjustmentsTotal

ExpendituresExpenditures

Per ADA

Total adjustments to base expenditures 0.00 0.00


Unaudited Actuals2010-11

General Fund and Charter Schools FundsProgram Cost Report

Schedule of Allocation Factors (AF) for Support Costs

21 65417 0000000Form PCRAF

California Dept of EducationSACS Financial Reporting Software - 2011.2.0File: pcraf (Rev 05/24/2010) Page 1 of 1 Printed: 9/15/2011 1:09 PM

- - - - - - - - - - - - - - - - - - - Teacher Full-Time Equivalents - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Classroom Units - - - - - - - - Pupils Transported

Instructional Supervisionand Administration

Library, Media,Technology and OtherInstructional Resources School Administration Pupil Support Services

Plant Maintenance andOperations

Facilities Rents andLeases Pupil Transportation

(Functions 2100-2200) (Functions 2420-2495) (Function 2700) (Functions 3100-3199 &3900)

(Functions 8100-8400) (Function 8700) (Function 3600)

A. Amount of Undistributed Expenditures, Funds 01, 09, and 62, Goals 0000 and 9000 (will be allocated based on factors input) 663,665.34 100,587.99 0.00 30,701.61 5,357,620.17 0.00 132,985.13B. Enter Allocation Factor(s) by Goal: FTE Factor(s) FTE Factor(s) FTE Factor(s) FTE Factor(s) CU Factor(s) CU Factor(s) PT Factor(s) (Note: Allocation factors are only needed for a column if there are undistributed expenditures in line A.)

Instructional Goals Description

0001 Pre-Kindergarten

1110 Regular Education, K–12 349.90 349.90 349.90 656.00 50.00

3100 Alternative Schools

3200 Continuation Schools 4.20 4.20 4.20 3.50

3300 Independent Study Centers 3.20 3.20 3.20 3.00

3400 Opportunity Schools

3550 Community Day Schools

3700 Specialized Secondary Programs

3800 Vocational Education

4110 Regular Education, Adult

4610 Adult Independent Study Centers

4620 Adult Correctional Education

4630 Adult Vocational Education

4760 Bilingual

4850 Migrant Education

5000-5999 Special Education (allocated to 5001) 45.00 45.00 45.00 41.00 136.00

6000 ROC/P

Other Goals Description

7110 Nonagency - Educational

7150 Nonagency - Other

8100 Community Services

8500 Child Care and Development Services

Other Funds Description

- - Adult Education (Fund 11)

- - Child Development (Fund 12)

- - Cafeteria (Funds 13 & 61)

C. Total Allocation Factors 402.30 402.30 0.00 402.30 703.50 0.00 186.00




21 65417 0000000Form PCR

California Dept of EducationSACS Financial Reporting Software - 2011.2.0File: pcr (Rev 05/24/2011) Page 1 Printed: 9/15/2011 1:10 PM

------------------------- Direct Costs ------------------------- Central Admin Total Costs byDirect Charged Allocated Subtotal Costs Other Costs Program(Schedule DCC) (Schedule AC) (col. 1 + 2) (col. 3 x Sch. CAC line E) (Schedule OC) (col. 3 + 4 + 5)

Goal Program/Activity Column 1 Column 2 Column 3 Column 4 Column 5 Column 6 Instructional

Goals0001 Pre-Kindergarten 15,886.32 0.00 15,886.32 952.49 16,838.811110 Regular Education, K–12 38,853,001.48 5,723,036.00 44,576,037.48 2,672,635.68 47,248,673.163100 Alternative Schools 0.00 0.00 0.00 0.00 0.003200 Continuation Schools 511,608.21 34,954.14 546,562.35 32,770.12 579,332.473300 Independent Study Centers 430,701.57 29,170.27 459,871.84 27,572.43 487,444.273400 Opportunity Schools 0.00 0.00 0.00 0.00 0.003550 Community Day Schools 0.00 0.00 0.00 0.00 0.003700 Specialized Secondary Programs 0.00 0.00 0.00 0.00 0.003800 Vocational Education 0.00 0.00 0.00 0.00 0.004110 Regular Education, Adult 1,721.20 0.00 1,721.20 103.20 1,824.404610 Adult Independent Study Centers 0.00 0.00 0.00 0.00 0.004620 Adult Correctional Education 0.00 0.00 0.00 0.00 0.004630 Adult Vocational Education 0.00 0.00 0.00 0.00 0.004760 Bilingual 0.00 0.00 0.00 0.00 0.004850 Migrant Education 0.00 0.00 0.00 0.00 0.00

5000-5999 Special Education 12,182,853.38 498,399.83 12,681,253.21 760,327.11 13,441,580.326000 Regional Occupational Ctr/Prg (ROC/P) 0.00 0.00 0.00 0.00 0.00

Other Goals7110 Nonagency - Educational 1,693.35 0.00 1,693.35 101.53 1,794.887150 Nonagency - Other 0.00 0.00 0.00 0.00 0.008100 Community Services 53,310.97 0.00 53,310.97 3,196.35 56,507.328500 Child Care and Development Services 0.00 0.00 0.00 0.00 0.00

Other Costs ---- Food Services 0.00 0.00---- Enterprise 0.00 0.00---- Facilities Acquisition & Construction 55,378.22 55,378.22---- Other Outgo 1,235,171.00 1,235,171.00

OtherFunds

----

Adult Education, Child Development,Cafeteria, Foundation ([Column 3 +CAC, line C5] times CAC, line E) 0.00 0.00 122,516.58 122,516.58

----

Indirect Costs Charged to Other Funds(Fund 01, Functions 7200-7600, Object7350) (90,531.10) (90,531.10)

----Total General Fund and CharterSchools Funds Expenditures 52,050,776.48 6,285,560.24 58,336,336.72 3,529,644.39 1,290,549.22 63,156,530.33




Schedule of Direct Charged Costs (DCC)

21 65417 0000000Form PCR


Instruction

InstructionalSupervision andAdministration

Library, Media,Technology and

Other InstructionalResources

SchoolAdministration

Pupil SupportServices Pupil Transportation Ancillary Services

CommunityServices

GeneralAdministration

Plant Maintenanceand Operations

Facilities Rents andLeases

Goal Type of Program(Functions 1000-

1999)(Functions 2100-

2200)(Functions 2420-

2495) (Function 2700)(Functions 3110-3160 and 3900) (Function 3600)

(Functions 4000-4999)

(Functions 5000-5999)

(Functions 7000-7999, except

7210)*(Functions 8100-

8400) (Function 8700) TotalInstructional

Goals

0001 Pre-Kindergarten 15,886.32 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 15,886.32

1110 Regular Education, K–12 30,264,939.87 799,039.05 672,196.52 4,428,907.98 1,519,272.91 307,630.35 465,132.67 395,882.13 0.00 38,853,001.48

3100 Alternative Schools 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3200 Continuation Schools 321,792.51 593.48 0.00 175,229.39 4,266.47 0.00 0.00 9,726.36 0.00 511,608.21

3300 Independent Study Centers 244,772.30 411.90 0.00 185,464.71 52.66 0.00 0.00 0.00 0.00 430,701.57

3400 Opportunity Schools 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3550 Community Day Schools 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3700Specialized SecondaryPrograms 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3800 Vocational Education 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4110 Regular Education, Adult 0.00 0.00 1,721.20 0.00 0.00 0.00 0.00 0.00 0.00 1,721.20

4610Adult Independent StudyCenters 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4620 Adult Correctional Education 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4630 Adult Vocational Education 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4760 Bilingual 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4850 Migrant Education 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

5000-5999 Special Education 9,131,094.65 678,232.25 0.00 51,826.19 515,702.79 1,805,750.16 0.00 247.34 0.00 12,182,853.38

6000 ROC/P 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Other Goals

7110 Nonagency - Educational 1,693.35 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,693.35

7150 Nonagency - Other 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

8100 Community Services 0.00 0.00 0.00 14,574.38 0.00 15,654.81 0.00 23,081.78 0.00 53,310.97

8500Child Care and DevelopmentServices 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total Direct Charged Costs 39,980,179.00 1,478,276.68 673,917.72 4,841,428.27 2,053,869.21 2,113,380.51 465,132.67 15,654.81 0.00 428,937.61 0.00 52,050,776.48* Functions 7100-7199 for goals 8100 and 8500




Schedule of Allocated Support Costs (AC)

21 65417 0000000Form PCR


Allocated Support Costs (Based on factors input on Form PCRAF)

Goal Type of Program Full-Time Equivalents Classroom Units Pupils Transported Total Instructional Goals

0001 Pre-Kindergarten 0.00 0.00 0.00 0.001110 Regular Education, K–12 691,411.22 4,995,876.09 35,748.69 5,723,036.003100 Alternative Schools 0.00 0.00 0.00 0.003200 Continuation Schools 8,299.31 26,654.83 0.00 34,954.143300 Independent Study Centers 6,323.28 22,846.99 0.00 29,170.273400 Opportunity Schools 0.00 0.00 0.00 0.003550 Community Day Schools 0.00 0.00 0.00 0.003700 Specialized Secondary Programs 0.00 0.00 0.00 0.003800 Vocational Education 0.00 0.00 0.00 0.004110 Regular Education, Adult 0.00 0.00 0.00 0.004610 Adult Independent Study Centers 0.00 0.00 0.00 0.004620 Adult Correctional Education 0.00 0.00 0.00 0.004630 Adult Vocational Education 0.00 0.00 0.00 0.004760 Bilingual 0.00 0.00 0.00 0.004850 Migrant Education 0.00 0.00 0.00 0.00

5000-5999 Special Education (allocated to 5001) 88,921.13 312,242.26 97,236.44 498,399.836000 ROC/P 0.00 0.00 0.00 0.00

Other Goals7110 Nonagency - Educational 0.00 0.00 0.00 0.007150 Nonagency - Other 0.00 0.00 0.00 0.008100 Community Services 0.00 0.00 0.00 0.008500 Child Care and Development Svcs 0.00 0.00 0.00 0.00

Other Funds- - Adult Education (Fund 11) 0.00 0.00- - Child Development (Fund 12) 0.00 0.00 0.00 0.00- - Cafeteria (Funds 13 and 61) 0.00 0.00

Total Allocated Support Costs 794,954.94 5,357,620.17 132,985.13 6,285,560.24



Program Cost ReportSchedule of Central Administration Costs (CAC)

21 65417 0000000Form PCR


A. Central Administration Costs in General Fund and Charter Schools Funds

1Board and Superintendent (Funds 01, 09, and 62, Functions 7100-7180, Goals 0000-6999 and9000, Objects 1000-7999) 693,423.78

2External Financial Audits (Funds 01, 09, and 62, Functions 7190-7191, Goals 0000-6999 and9000, Objects 1000-7999) 0.00

3Other General Administration (Funds 01, 09, and 62, Functions 7200-7600 except 7210, Goal0000, Objects 1000-7999) 2,299,845.39

4Centralized Data Processing (Funds 01, 09, and 62, Function 7700, Goal 0000, Objects 1000-7999) 626,906.32

5 Total Central Administration Costs in General Fund and Charter Schools Funds 3,620,175.49

B. Direct Charged and Allocated Costs in General Fund and Charter Schools Funds1 Total Direct Charged Costs (from Form PCR, Column 1, Total) 52,050,776.48

2 Total Allocated Costs (from Form PCR, Column 2, Total) 6,285,560.24

3 Total Direct Charged and Allocated Costs in General Fund and Charter Schools Funds 58,336,336.72

C. Direct Charged Costs in Other Funds1 Adult Education (Fund 11, Objects 1000-5999, except 5100) 73,108.37

2 Child Development (Fund 12, Objects 1000-5999, except 5100) 0.00

3 Cafeteria (Funds 13 & 61, Objects 1000-5999, except 5100) 1,970,306.54

4 Foundation (Funds 19 & 57, Objects 1000-5999, except 5100) 0.00

5 Total Direct Charged Costs in Other Funds 2,043,414.91

D. Total Direct Charged and Allocated Costs (B3 + C5) 60,379,751.63

E. Ratio of Central Administration Costs to Direct Charged and Allocated Costs (A5/D) 6.00%




Schedule of Other Costs (OC)

21 65417 0000000Form PCR


Type of Activity

Food Services

(Function 3700)

Enterprise

(Function 6000)

Facilities Acquisition &Construction

(Function 8500)

Other Outgo

(Functions 9000-9999) Total

Food Services(Objects 1000-5999, 6400, and 6500) 0.00 0.00

Enterprise(Objects 1000-5999, 6400, and 6500) 0.00 0.00

Facilities Acquisition & Construction(Objects 1000-6500) 55,378.22 55,378.22

Other Outgo(Objects 1000-7999) 1,235,171.00 1,235,171.00

Total Other Costs 0.00 0.00 55,378.22 1,235,171.00 1,290,549.22



Revenue Limit Summary21 65417 0000000

Form RL

California Dept of EducationSACS Financial Reporting Software - 2011.2.0File: rl-d (Rev 05/23/2011) Page 1 of 2 Printed: 9/15/2011 1:10 PM

Description

PrincipalAppt.

SoftwareData ID

2010-11Unaudited Actuals

2011-12Budget

BASE REVENUE LIMIT PER ADA 1. Base Revenue Limit per ADA (prior year) 0025 6,372.53 6,347.53 2. Inflation Increase 0041 (25.00) 143.00

3. All Other Adjustments0042, 0525,

0719 20.73 21.33 4. TOTAL, BASE REVENUE LIMIT PER ADA (Sum Lines 1 through 3) 0024 6,368.26 6,511.86REVENUE LIMIT SUBJECT TO DEFICIT 5. Total Base Revenue Limit a. Base Revenue Limit per ADA (from Line 4) 0024 6,368.26 6,511.86 b. Revenue Limit ADA 0033 7,491.75 7,491.74 c. Total Base Revenue Limit (Line 5a times Line 5b) 0269 47,709,411.86 48,785,162.04 6. Allowance for Necessary Small School 0489 7. Gain or Loss from Interdistrict Attendance Agreements 0272 8. Meals for Needy Pupils 0090 9. Special Revenue Limit Adjustments 027410. One-time Equalization Adjustments 027511. Miscellaneous Revenue Limit Adjustments 0276, 065912. Less: All Charter District Revenue Limit Adjustment 021713. Beginning Teacher Salary Incentive Funding 055214. Less: Class Size Penalties Adjustment 017315. REVENUE LIMIT SUBJECT TO DEFICIT (Sum Lines 5c through 11, plus Line 13, minus Lines 12 and 14) 0082 47,709,411.86 48,785,162.04DEFICIT CALCULATION16. Deficit Factor 0281 0.82037 0.8024617. TOTAL DEFICITED REVENUE LIMIT (Line 15 times Line 16) 0284 39,139,370.21 39,148,141.13OTHER REVENUE LIMIT ITEMS 18. Unemployment Insurance Revenue 0060 290,260.00 608,657.0019. Less: Longer Day/Year Penalty 028720. Less: Excess ROC/P Reserves Adjustment 028821. Less: PERS Reduction 019522. PERS Safety Adjustment/SFUSD PERS Adjustment 0205, 0654 (153,331.00) (127,627.00)23. TOTAL, OTHER REVENUE LIMIT ITEMS (Sum Lines 18 and 22, minus Lines 19 through 21) - - - 136,929.00 481,030.0024. TOTAL REVENUE LIMIT (Sum Lines 17 and 23) 0088 39,276,299.21 39,629,171.13



Revenue Limit Summary21 65417 0000000

Form RL

California Dept of EducationSACS Financial Reporting Software - 2011.2.0File: rl-d (Rev 05/23/2011) Page 2 of 2 Printed: 9/15/2011 1:10 PM

Description

PrincipalAppt.

SoftwareData ID

2010-11Unaudited Actuals

2011-12Budget

REVENUE LIMIT - LOCAL SOURCES25. Property Taxes 0587, 0660 10,211,775.00 10,185,031.0026. Miscellaneous Funds 058827. Community Redevelopment Funds 0589 167,117.00 180,159.0028. Less: Charter Schools In-lieu Taxes 0595 344,115.00 315,960.0029. TOTAL, REVENUE LIMIT - LOCAL SOURCES (Sum Lines 25 through 27, minus Line 28) 0126 10,034,777.00 10,049,230.0030. Charter School General Purpose Block Grant Offset (Unified Districts Only) 029331. STATE AID PORTION OF REVENUE LIMIT (Sum Line 24, minus Lines 29 and 30. If negative, then zero) 0111 29,241,522.21 29,579,941.13OTHER ITEMS32. Less: County Office Funds Transfer 0458 379,777.00 380,256.0033. Core Academic Program 900134. California High School Exit Exam 900235. Pupil Promotion and Retention Programs (Retained and Recommended for Retention, and Low STAR and At Risk of Retention) 9016, 901736. Apprenticeship Funding 057037. Community Day School Additional Funding 3103, 900738. Basic Aid "Choice"/Court Ordered Voluntary Pupil Transfer 0634, 062939. Basic Aid Supplement Charter School Adjustment 901840. All Other Adjustments - - - 0.0041. TOTAL, OTHER ITEMS (Sum Lines 33 through 40, minus Line 32) - - - (379,777.00) (380,256.00)42. TOTAL, STATE AID PORTION OF REVENUE LIMIT (Sum Lines 31 and 41) (This amount should agree with Object 8011) - - - 28,861,745.21 29,199,685.1343. Less: Revenue Limit State Apportionment Receipts - - -44. NET ACCRUAL TO STATE AID - REVENUE LIMIT (Line 42 minus Line 43) - - - 28,861,745.21

OTHER NON-REVENUE LIMIT ITEMS

45. Core Academic Program 9001 53,394.00 52,962.0046. California High School Exit Exam 900247. Pupil Promotion and Retention Programs (Retained and Recommended for Retention, and Low STAR and At Risk of Retention) 9016, 9017 248,616.00 250,238.0048. Apprenticeship Funding 057049. Community Day School Additional Funding 3103, 9007 86,158.00 86,473.00



SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS

21 65417 0000000Form SIAA

California Dept of EducationSACS Financial Reporting Software - 2011.2.0File: siaa (Rev 04/06/2011) Page 1 of 2 Printed: 9/15/2011 1:12 PM

Direct Costs - Interfund Indirect Costs - Interfund Interfund Interfund Due From Due To

DescriptionTransfers In

5750Transfers Out

5750Transfers In

7350Transfers Out

7350Transfers In8900-8929

Transfers Out7600-7629

Other Funds9310

Other Funds9610

01 GENERAL FUND Expenditure Detail 0.00 (1,398.86) 0.00 (90,531.10) Other Sources/Uses Detail 0.00 179,704.00 Fund Reconciliation 285,444.58 73,683.0009 CHARTER SCHOOLS SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0010 SPECIAL EDUCATION PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation11 ADULT EDUCATION FUND Expenditure Detail 0.00 0.00 3,180.21 0.00 Other Sources/Uses Detail 82,021.00 0.00 Fund Reconciliation 0.00 3,180.2112 CHILD DEVELOPMENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0013 CAFETERIA SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0014 DEFERRED MAINTENANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0015 PUPIL TRANSPORTATION EQUIPMENT FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0017 SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY

Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0018 SCHOOL BUS EMISSIONS REDUCTION FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0019 FOUNDATION SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0020 SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS

Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0021 BUILDING FUND Expenditure Detail 57.88 0.00 Other Sources/Uses Detail 4,759,067.06 0.00 Fund Reconciliation 0.00 7.8625 CAPITAL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0030 STATE SCHOOL BUILDING LEASE/PURCHASE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0035 COUNTY SCHOOL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 4,759,067.06 Fund Reconciliation 0.00 0.0040 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS

Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0049 CAP PROJ FUND FOR BLENDED COMPONENT UNITS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0051 BOND INTEREST AND REDEMPTION FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0052 DEBT SVC FUND FOR BLENDED COMPONENT UNITS Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0053 TAX OVERRIDE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0056 DEBT SERVICE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0057 FOUNDATION PERMANENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0061 CAFETERIA ENTERPRISE FUND Expenditure Detail 1,340.98 0.00 87,350.89 0.00 Other Sources/Uses Detail 97,683.00 0.00 Fund Reconciliation 73,683.00 282,256.52



SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS

21 65417 0000000Form SIAA

California Dept of EducationSACS Financial Reporting Software - 2011.2.0File: siaa (Rev 04/06/2011) Page 2 of 2 Printed: 9/15/2011 1:12 PM

Direct Costs - Interfund Indirect Costs - Interfund Interfund Interfund Due From Due To

DescriptionTransfers In

5750Transfers Out

5750Transfers In

7350Transfers Out

7350Transfers In8900-8929

Transfers Out7600-7629

Other Funds9310

Other Funds9610

62 CHARTER SCHOOLS ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0063 OTHER ENTERPRISE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0066 WAREHOUSE REVOLVING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0067 SELF-INSURANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0071 RETIREE BENEFIT FUND Expenditure Detail Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0073 FOUNDATION PRIVATE-PURPOSE TRUST FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0076 WARRANT/PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 0.00 0.0095 STUDENT BODY FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 0.00 0.00 TOTALS 1,398.86 (1,398.86) 90,531.10 (90,531.10) 4,938,771.06 4,938,771.06 359,127.58 359,127.59



Annual Report of Pupil TransportationHome-to-School and Severely Disabled/Orthopedically Impaired

21 65417 0000000Form TRAN

California Dept of EducationSACS Financial Reporting Software - 2011.2.0File: tran (Rev 04/25/2011) Page 1 of 2 Printed: 9/15/2011 1:12 PM

Description EDP No. Home-to-School SD/OISCHEDULE I - PUPIL TRANSPORTATION DATA A. ENTER average number of buses used to transport pupils daily to/from school 008/006 12.0 14.0B. 1. ENTER average number of pupils transported daily one way to/from school

(excluding extended year) 020/019 82.0 107.02. ENTER number of pupils included on Line B1 with transportation in IEP 023/024 32.0 107.0

C. ENTER total number of miles driven to/from school 021/022 176,768.3 177,814.0D. ENTER 1 for traditional school year, 2 for year-round, or 3 for a combination

of both, for days pupils transported 030/033 1 1SCHEDULE II - COST DATA

(Home-to-School: Unless otherwise specified, Fund 01, Resources 1100, 7230

and 7235, Function 3600)

(SD/OI: Unless otherwise specified, Fund 01, Resource 7240, Function 3600)

A. Classified Salaries & Benefits (Objects 2100-2999, 3102, 3202, 3302, 3402, 3502, 3602, 3702,

3752, 3802, and 3902) 613,527.23 1,050,199.99

B. Books & Supplies (Objects 4200, 4300, and 4400) 134,174.50 136,512.31

C. 1. Subagreements for Services (Object 5100) 0.00 91,070.58

a. ENTER amount included on Line C1 paid to a private contractor to transport pupils 003/004 0.00 91,070.582. Travel/Conferences & Dues/Memberships (Objects 5200 and 5300) 548.55 0.00

3. Insurance (Objects 5400 and 5450) 0.00 0.00

4. Rentals, Leases, Repairs, and Noncapitalized Improvements (Object 5600) 6,246.94 4,064.005. Interprogram/Interfund Transfers (Objects 5710 and 5750) (33,643.84) 7,878.956. Other Services and Operating Expenditures (Object 5800)

(Contracts for repairs should be charged to Object 5600) 6,880.34 65,856.727. Communications (Object 5900) 5,378.37 0.00

D. Capital Outlay, Lease Purchase & Debt Service

(Home-to-School: Funds 01, 15, & 18, all applicable Resources except 7240, Function

3600, Objects 6400 & 6500, plus Fund 01, Resources 7230, 7235, and 7236, Function 9100,

Objects 7438 and 7439, plus Funds 15 & 18, Function 9100, Objects 7438 and 7439,

minus Fund 01, Resources 7230 and 7235, Object 8972, minus Funds 15 & 18,

Object 8972)

(SD/OI: Fund 01, Resource 7240, Function 3600, Objects 6400 & 6500

plus Fund 01, Resource 7240, Function 9100, Objects 7438 and 7439,

minus Fund 01, Resource 7240, Object 8972) 170,631.67 38,613.001. ENTER amount of capital outlay, lease purchase & debt service

included on Line D in Home-to-School that belongs in SD/OI as a decrease

to Home-to-School and an increase to SD/OI. (Line D1 must net to zero)

E. Direct Support Costs

1. Plant Maintenance & Operations and Facilities (Fund 01, Resource 7230 (HtoS) or 7240

(SD/OI), Functions 8100-8400 and 8700, Objects 2000-5999, 6400, and 6500) 656.35 0.00F. Direct and Direct Support Costs (Lines A through E1 except Line C1a) 096/095 904,400.11 1,394,195.55G. Reconciliation Amounts (For CDE's use; LEAs, refer to instructions)

1. Additions

2. Deductions

H. Gross Transportation Expense (Line F plus Line G1 minus Line G2) 094/093 904,400.11 1,394,195.55I. Reimbursement from other districts/county offices/charter or private schools/agencies for transportation

expenses included in Line H (Fund 01, Resource 7230 (HtoS) or 7240 (SD/OI), Objects 8677 and 8699 251,881.61 11,280.001. ENTER amount of Line I that represents reimbursements other than for transportation services

(i.e., fuel tax reimbursement, insurance recovery, bus trade-in or sale, prior year refunds, etc.

J. Subtotal, Pupil Transportation Expense (Line H minus Line I plus Line I1) 097/098 652,518.50 1,382,915.55K. Indirect Costs (Approved indirect cost rate of 6.48% times the sum of Line H minus lines C1, D, and D1.

If negative, then zero.) 47,548.19 81,940.38L. Net Pupil Transportation Expense (Lines J and K) 100/101 700,066.69 1,464,855.93



Annual Report of Pupil TransportationHome-to-School and Severely Disabled/Orthopedically Impaired

21 65417 0000000Form TRAN

California Dept of EducationSACS Financial Reporting Software - 2011.2.0File: tran (Rev 04/25/2011) Page 2 of 2 Printed: 9/15/2011 1:12 PM

Description EDP No. Home-to-School SD/OISCHEDULE III - ALLOWABLE TRANSPORTATION EXPENSE

A. Net Pupil Transportation Expense (Schedule II, Line L) 700,066.69 1,464,855.93

B. ENTER deduction for increased cost of court ordered transportation (Los Angeles Unified,

San Bernardino Unified and San Diego Unified only)

C. Deduction for payments to common carriers and parents in lieu of transportation provided to your pupils

1. ENTER payments by your LEA, included in Schedule II,

Line C1 0.00 91,070.58

2. ENTER payments by another LEA, included in Schedule II,

Line C1 0.00 0.00

3. Less: ENTER payments to common carriers and parents, deducted on Line B

D. Deduction for bus acquisition and/or replacement

1. ENTER portion of bus payments included in Schedule II, Line D plus Line D1 that was

for your pupils (exclude portion other LEAs paid to you as part of their costs 170,631.67 38,613.002. ENTER portion of payments included in Schedule II, lines C1 and C6 paid to another LEA

providing services to your LEA 0.00 0.00

3. Less: ENTER bus acquisition and/or replacement included in deduction taken on Line B

E. Deduction for unallowable costs

1. ENTER amount of unallowable costs included in Schedule II, lines C1 and C6 paid by you to

another LEA

2. Less: ENTER unallowable costs amount included in deduction taken on Line B

F. Total Deductions (Lines B, C1, C2, D1, D2, and E1 minus lines C3, D3, and E2) 170,631.67 129,683.58

G. Bus Operating Expense (Line A minus Line F) 110/111 529,435.02 1,335,172.35

H. 1. Cost Per Mile (Line G divided by Schedule I, Line C) 120/121 2.995 7.5092. Cost Per Pupil (Line G divided by Schedule I, Line B1) 122/123 6,456.525 12,478.246

I. Payments to common carriers and to parents in lieu of transportation (Lines C1 and C2 minus Line C3) 080/081 0.00 91,070.58

J. 1. ENTER prior year unallowable costs paid to another LEA used in the current year

for bus purchases

2. Bus acquisition and replacement (Lines J1, D1, and D2 minus D3) 085/086 170,631.67 38,613.00

K. Approved Transportation Expense (Lines G, I, and J2) 130/133 700,066.69 1,464,855.93

L. Approved Non-SD/OI Home-to-School Transportation Expense

1. Calculated Expense (Line K divided by Schedule I, Line B1 times Schedule I, Line B2) 132c 273,196.762. ENTER LEA's computed expense if different than amount calculated in Line L1

(maintain documentation locally) 132a

Contact: Nancy Walker

Title: Director of Fiscal Services

Agency: Novato Unifid School District

Phone Number/Ext: 415-493-4219

E-mail Address: [email protected]


Unaudited ActualsSpecial Education Maintenance of Effort

2010-11 Actual vs. 2009-10 Actual Comparison2010-11 Expenditures by LEA (LE-CY)

21 65417 0000000Report SEMA

California Dept of EducationSACS Financial Reporting Software - 2011.2.0File: sema (Rev 05/13/2011) Page 1 of 2 Printed: 9/15/2011 1:13 PM

SpecialEducation,Unspecified

RegionalizedServices

RegionalizedProgram

SpecialistSpecial

Education, Infants

SpecialEducation,PreschoolStudents

Spec. Education,Ages 5-22

Severely Disabled


NonseverelyDisabled

Object Code Description (Goal 5001) (Goal 5050) (Goal 5060) (Goal 5710) (Goal 5730) (Goal 5750) (Goal 5770) Adjustments* Total

UNDUPLICATED PUPIL COUNT 949

TOTAL EXPENDITURES (Funds 01, 09, & 62; resources 0000-9999)

1000-1999 Certificated Salaries 0.00 0.00 0.00 0.00 244,337.63 0.00 3,192,005.33 3,436,342.96

2000-2999 Classified Salaries 0.00 0.00 0.00 0.00 98,438.49 0.00 2,061,757.89 2,160,196.38

3000-3999 Employee Benefits 0.00 0.00 0.00 0.00 88,356.02 0.00 1,412,803.37 1,501,159.39

4000-4999 Books and Supplies 0.00 0.00 0.00 0.00 23,349.44 0.00 226,941.75 250,291.19

5000-5999 Services and Other Operating Expenditures 0.00 0.00 0.00 0.00 333,438.21 0.00 4,501,425.25 4,834,863.46

6000-6999 Capital Outlay 0.00 0.00 0.00 0.00 39,999.22 0.00 0.00 39,999.22

7130 State Special Schools 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

7430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 77,226.00 77,226.00

Total Direct Costs 0.00 0.00 0.00 0.00 827,919.01 0.00 11,472,159.59 0.00 12,300,078.60

7310 Transfers of Indirect Costs 0.00 0.00 0.00 0.00 7,480.62 0.00 244,807.66 252,288.28

7350 Transfers of Indirect Costs - Interfund 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

PCRA Program Cost Report Allocations 498,399.84 498,399.84

Total Indirect Costs and PCR Allocations 498,399.84 0.00 0.00 0.00 7,480.62 0.00 244,807.66 0.00 750,688.12

TOTAL COSTS 498,399.84 0.00 0.00 0.00 835,399.63 0.00 11,716,967.25 0.00 13,050,766.72FEDERAL EXPENDITURES (Funds 01, 09, and 62; resources 3000-5999, except 3330, 3340, 3355, 3360, 3370, 3375, 3385, & 3405)

1000-1999 Certificated Salaries 0.00 0.00 0.00 0.00 244,337.63 0.00 101,165.36 345,502.992000-2999 Classified Salaries 0.00 0.00 0.00 0.00 38,716.87 0.00 826,598.31 865,315.183000-3999 Employee Benefits 0.00 0.00 0.00 0.00 66,333.38 0.00 398,741.51 465,074.894000-4999 Books and Supplies 0.00 0.00 0.00 0.00 17,522.07 0.00 9,905.76 27,427.835000-5999 Services and Other Operating Expenditures 0.00 0.00 0.00 0.00 330,051.91 0.00 (158,737.09) 171,314.826000-6999 Capital Outlay 0.00 0.00 0.00 0.00 39,999.22 0.00 0.00 39,999.22

7130 State Special Schools 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.007430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


7310 Transfers of Indirect Costs 0.00 0.00 0.00 0.00 7,480.62 0.00 69,510.45 76,991.077350 Transfers of Indirect Costs - Interfund 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total Indirect Costs 0.00 0.00 0.00 0.00 7,480.62 0.00 69,510.45 0.00 76,991.07TOTAL BEFORE OBJECT 8980 0.00 0.00 0.00 0.00 744,441.70 0.00 1,247,184.30 0.00 1,991,626.00

8980 Less: Contributions from Unrestricted Revenues to FederalResources (Resources 3310-3400, except 3330, 3340,3355, 3360, 3370, 3375, & 3385, all goals; resources3000-3178 & 3410-5810, goals 5000-5999)

0.00TOTAL COSTS 1,991,626.00



2010-11 Actual vs. 2009-10 Actual Comparison2010-11 Expenditures by LEA (LE-CY)

21 65417 0000000Report SEMA




RegionalizedProgram

SpecialistSpecial

Education, Infants



Severely Disabled


NonseverelyDisabled


STATE AND LOCAL EXPENDITURES (Funds 01, 09, & 62; resources 0000-2999, 3330, 3340, 3355, 3360, 3370, 3375, 3385, 3405, & 6000-9999)

1000-1999 Certificated Salaries 0.00 0.00 0.00 0.00 0.00 0.00 3,090,839.97 3,090,839.97





6000-6999 Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


7430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 77,226.00 77,226.00


7310 Transfers of Indirect Costs 0.00 0.00 0.00 0.00 0.00 0.00 175,297.21 175,297.21


PCRA Program Cost Report Allocations 498,399.84 498,399.84

Total Indirect Costs and PCR Allocations 498,399.84 0.00 0.00 0.00 0.00 0.00 175,297.21 0.00 673,697.05

TOTAL BEFORE OBJECT 8980 498,399.84 0.00 0.00 0.00 90,957.93 0.00 10,469,782.95 0.00 11,059,140.72

8980 Contributions from Unrestricted Revenues to FederalResources (from Federal Expenditures section) 0.00

TOTAL COSTS 11,059,140.72LOCAL EXPENDITURES (Funds 01, 09, & 62; resources 0000-1999 & 8000-9999)

1000-1999 Certificated Salaries 0.00 0.00 0.00 0.00 0.00 0.00 96,031.81 96,031.81

2000-2999 Classified Salaries 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3000-3999 Employee Benefits 0.00 0.00 0.00 0.00 0.00 0.00 19,193.64 19,193.64

4000-4999 Books and Supplies 0.00 0.00 0.00 0.00 0.00 0.00 58.61 58.61

5000-5999 Services and Other Operating Expenditures 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6000-6999 Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


7430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total Direct Costs 0.00 0.00 0.00 0.00 0.00 0.00 115,284.06 0.00 115,284.06



Total Indirect Costs 0.00 0.00 0.00 0.00 0.00 0.00 63,330.00 0.00 63,330.00

TOTAL BEFORE OBJECTS 8091, 8099, AND 8980 0.00 0.00 0.00 0.00 0.00 0.00 178,614.06 0.00 178,614.06

8091, 8099 Revenue Limit Transfers to Special Education (Allresources except 0000, goals 5000-5999) 889,880.62


8980 Contributions from Unrestricted Revenues to StateResources (Resources 3330, 3340, 3355, 3360, 3370,3375, 3385, 3405, 6500, 6510, & 7240, all goals;resources 2000-2999 & 6010-7810, except 6500, 6510, &7240, goals 5000-5999)

4,811,554.83

TOTAL COSTS 5,880,049.51

* Attach an additional sheet with explanations of any amounts

in the Adjustments column.



2010-11 Actual vs. 2009-10 Actual Comparison2009-10 Expenditures by LEA (LE-PY)

21 65417 0000000Report SEMA


2009-10 Expenditures A. State and Local B. Local Only1. Enter Total Costs amounts from the 2009-10 Report SEMA, 2009-10 Expenditures by

LEA (LE-CY) worksheet, Total Column, for the State and Local Expenditures sectionand the Local Expenditures section 9,302,440.84 4,421,173.50

2. Enter audit adjustments of 2009-10 special education expenditures fromSACS2011ALL data, not included in Line 1 (explain below)(Funds 01, 09, and 62; resources 0000-2999 & 6000-9999; Object 9793)

3. Enter restatements of 2010-11 special education beginning fund balances fromSACS2011ALL data, not included in Line 1 (explain below)(Funds 01, 09, and 62; resources 0000-2999 & 6000-9999; Object 9795)

4. Enter any other adjustments, not included in Line 1 (explain below)

5. 2009-10 Expenditures, Adjusted for 2010-11 MOE Calculation(Sum lines 1 through 4) 9,302,440.84 4,421,173.50

C. Unduplicated Pupil Count1. Enter the unduplicated pupil count reported in 2009-10 Report SEMA,

2009-10 Expenditures by LEA (LE-CY) worksheet 845.00

2. Enter any adjustments not included in Line C1 (explain below)

3. 2009-10 Unduplicated Pupil Count, Adjusted for 2010-11 MOE Calculation(Line C1 plus Line C2) 845.00



2010-11 Actual vs. 2009-10 Actual ComparisonLEA Maintenance of Effort Calculation (LMC-A)

21 65417 0000000Report SEMA


SELPA: (??)

This form is used to check maintenance of effort (MOE) for an LEA, whether the LEA is a member of a SELPA or is a single-LEA SELPA. If amember of a SELPA, submit this form together with the 2010-11 Expenditures by LEA (LE-CY) and the 2009-10 Expenditures by LEA (LE-PY) tothe SELPA AU. If a single-LEA SELPA, submit the forms to the CDE.

After reviewing all sections of this form, please select which of the following methods your LEA chooses to use to meet the 2010-11MOE requirement.

If you select the local expenditures only method to meet the MOE requirement, then the level of effort in the local expenditures only method will bethe base level of effort the next time you use that method to meet MOE. For example, choosing the local expenditures only method will mean thatthe dollar amount listed in B2a of Section 3 or B2c of Section 3 will become the base for the next time you use the local expenditures only methodto meet the level of effort requirement.

X Combined state and local expenditures

Local expenditures only

SECTION 1 Exempt Reduction Under 34 CFR Section 300.204

If your LEA determines that a reduction in expenditures occurred as a result of one or more of the following conditions, you maycalculate a reduction to the required MOE standard. Reductions may apply to local only MOE standard, combined state and localMOE standard, or both.

1. Voluntary departure, by retirement or otherwise, or departure for just cause, of special education or related services personnel.

2. A decrease in the enrollment of children with disabilities.

3. The termination of the obligation of the agency to provide a program of special education to a particular child with a disability that is an exceptionally costly program, as determined by the SEA, because the child

a. Has left the jurisdiction of the agency; b. Has reached the age at which the obligation of the agency to provide free appropriate public education (FAPE) to the child has terminated; or c. No longer needs the program of special education.

4. The termination of costly expenditures for long-term purchases, such as the acquisition of equipment or the construction of school facilities.

5. The assumption of cost by the high cost fund operated by the SEA under 34 CFR Sec. 300.704(c).

List exempt reductions, if any, to be used in the calculation below: State and Local Local Only

Total exempt reductions 0.00 0.00




21 65417 0000000Report SEMA


SELPA: (??)

SECTION 2 Reduction to MOE Requirement Under IDEA, Section 613 (a)(2)(C) (34 CFR Sec. 300.205)IMPORTANT NOTE: Only LEAs that have a "meets requirement" compliance determination and that are not found significantlydisproportionate for both the current year and prior year are eligible to use this option to reduce their MOE requirement.

Up to 50% of the increase in IDEA Part B Section 611 funding in current year compared with prior year may be usedto reduce the required level of state and local expenditures. This option is available only if the LEA used or will usethe freed up funds for activities authorized under the Elementary and Secondary Education Act of 1965. Also, the amount of Part B funds used for early intervening services will count toward the maximum amount by which the LEA may reduce its MOE requirement under this exception (P.L. 108-446).

State and Local Local Only Current year funding (IDEA Section 611 Local Assistance Grant Awards - Resources 3310 and3320)

Less: Prior year's funding (IDEA Section 611 LocalAssistance Grant Awards - Resources 3310 and3320)

Increase in funding (if difference is positive) 0.00

50% of increase in funding 0.00

Enter portion used to reduce MOE requirement (cannot exceed 50% of increase in funding less Part B funds usedfor early intervening services)

SECTION 3 Column A Column B Column C

Actual Expenditures Actual ExpendituresFY 2010-11 FY 2009-10 Difference

(LE-CY Worksheet) (LE-PY Worksheet) (A - B)

A. COMBINED STATE AND LOCAL EXPENDITURES METHOD

1. Total special education expenditures 13,050,766.72

2. Less: Expenditures paid from federal sources 1,991,626.00

3. Expenditures paid from state and local sources 11,059,140.72 9,302,440.84Less: Exempt reduction(s) from SECTION 1 0.00

Less: 50% reduction from SECTION 2 0.00Net expenditures paid from state and local sources 11,059,140.72 9,302,440.84 1,756,699.88

4. Special education unduplicated pupil count 949 845

5. Per capita state and local expenditures (A3/A4) 11,653.47 11,008.81 644.66

If one or both of the differences in lines A3 and A5, Column C, are positive (current year state and local expenditures, in total or per

capita, are greater than prior year's net state and local expenditures), the MOE requirement is met; Part B can still be completed.

If both lines A3 and A5, Column C, are negative, the MOE is not met based on combined state and local expenditures, and

Part B must be completed.




21 65417 0000000Report SEMA


SELPA: (??)

B. LOCAL EXPENDITURES ONLY METHOD If MOE was not met in Part A and this Local Expenditures Only Method applies, complete either B1 or B2, but not both. Complete B1 if the MOE "actual vs. actual" requirement was met last year using local expenditures (whether or not the requirement was also met using combined state and local expenditures); otherwise, complete B2.

Click on the button that applies: FY 2010-11 FY 2009-10 Difference

1. Last year's local expenditures met MOE requirement:

a. Expenditures paid from local sources Less: Exempt reduction(s) from SECTION 1 Less: 50% reduction from SECTION 2 Net expenditures paid from local sources

b. Per capita local expenditures (B1a/A4)

Base FY

FY 2010-11 Difference

2. Enter in the second column, Base FY, the special educationexpenditures paid from local funds and the special educationunduplicated pupil count, for the most recent fiscal year when MOE actual vs. actual requirement was met based on local expenditures. Enter the fiscal year in the column heading. If you have not previously used this method to meet the level of effort requirement, the earliest base year that can be usedis 2006-07.


b. Special education unduplicated pupil count

c. Per capita local expenditures (B2a/B2b)

If one or both of the differences in Column C for the checked section (B1 or B2) are positive, the MOE requirement is met.

After reviewing all sections of this form, please select which of the above methods your LEA chooses to use to meet the 2010-11 MOErequirement and make the selection on Page 1.


Contact Name Telephone Number

Director of Fiscal Services [email protected]

Title E-mail Address



2010-11 Actual vs. 2009-10 Actual Comparison2010-11 Expenditures by SELPA (SE-CY)

21 65417 0000000Report SEMA


SELPA: (??)

Object Code Description Adjustments* Total

TOTAL EXPENDITURES - All Sources

1000-1999 Certificated Salaries 0.00

2000-2999 Classified Salaries 0.00

3000-3999 Employee Benefits 0.00

4000-4999 Books and Supplies 0.00

5000-5999 Services and Other Operating Expenditures 0.00

6000-6999 Capital Outlay 0.00

7130 State Special Schools 0.00

7430-7439 Debt Service 0.00

Total Direct Costs 0.00 0.00

7310 Transfers of Indirect Costs 0.00

7350 Transfers of Indirect Costs - Interfund 0.00PCRA Program Cost Report Allocations 0.00

Total Indirect Costs and PCR Allocations 0.00 0.00

TOTAL COSTS 0.00 0.00EXPENDITURES - Paid from State and Local Sources











7350 Transfers of Indirect Costs - Interfund 0.00PCRA Program Cost Report Allocations 0.00

Total Indirect Costs and PCR Allocations 0.00 0.00

TOTAL BEFORE OBJECT 8980 0.00 0.00

8980 Contributions from Unrestricted Revenues to FederalResources 0.00

TOTAL COSTS 0.00 0.00



2010-11 Actual vs. 2009-10 Actual Comparison2010-11 Expenditures by SELPA (SE-CY)

21 65417 0000000Report SEMA


SELPA: (??)

Object Code Description Adjustments* Total

EXPENDITURES - Paid from Local Sources











7350 Transfers of Indirect Costs - Interfund 0.00

Total Indirect Costs 0.00 0.00

TOTAL BEFORE OBJECTS 8091, 8099, AND 8980 0.00 0.00

8091, 8099 Revenue Limit Transfers to Special Education 0.008980 Contributions from Unrestricted Revenues to Federal

Resources (from EXPENDITURES - Paid from State and LocalSources section) 0.00

8980 Contributions from Unrestricted Revenues to State Resources 0.00

TOTAL COSTS 0.00 0.00UNDUPLICATED PUPIL COUNT 0

* Attach an additional sheet with explanations of any amounts in the Adjustments column.



2010-11 Actual vs. 2009-10 Actual Comparison2009-10 Expenditures by SELPA (SE-PY)

21 65417 0000000Report SEMA


SELPA: (??)

(Enter from LEAs' Report SEMA, 2010-11 Actual vs. 2009-10 ActualComparison, 2009-10 Expenditures by LEA (LE-PY) worksheets) Adjustments* TOTAL

A. Total 2009-10 State and Local Expenditures (LE-PY, Column A)1. Total Costs amounts from the 2009-10 Report SEMA, 2009-10

Expenditures by LEA (LE-CY) worksheets 0.00

2. Audit adjustments of 2009-10 special education expenditures notincluded in Line 1 0.00

3. Restatements of 2010-11 special education beginning fundbalances not included in Line 1 0.00

4. Other adjustments not included in Line 1 0.00

5. 2009-10 State and Local Expenditures, Adjusted for 2010-11 MOECalculation (Sum lines A1 through A4) 0.00 0.00

B. Total 2009-10 Local Expenditures (LE-PY, Column B)

1. Total Costs amounts from the 2009-10 Report SEMA, 2009-10Expenditures by LEA (LE-CY) worksheets 0.00

2. Audit adjustments of 2009-10 special education expenditures notincluded in Line 1 0.00

3. Restatements of 2010-11 special education beginning fundbalances not included in Line 1 0.00

4. Other adjustments not included in Line 1 0.00

5. 2009-10 Local Expenditures, Adjusted for 2010-11 MOE Calculation(Sum lines B1 through B4) 0.00 0.00

C. Unduplicated Pupil Count1. Amount reported in 2009-10 Report SEMA, LE-CY 0

2. Adjustments not included in Line C1 0

3. 2009-10 Unduplicated Pupil Count, Adjusted for 2010-11 MOECalculation (Line C1 plus Line C2)

0 0* Attach an additional sheet with explanations of any amounts in the

Adjustments column



2011-12 Budget vs. 2010-11 Actual Comparison2011-12 Budget by LEA (LB-B)

21 65417 0000000Report SEMB

California Dept of EducationSACS Financial Reporting Software - 2011.2.0File: semb (Rev 04/27/2010) Page 1 of 2 Printed: 9/15/2011 1:14 PM



RegionalizedProgram

SpecialistSpecial

Education, Infants



Severely Disabled


NonseverelyDisabled



TOTAL BUDGET (Funds 01, 09, & 62; resources 0000-9999)




4000-4999 Books and Supplies 0.00 0.00 0.00 0.00 0.00 0.00 214,300.00 214,300.00

5000-5999 Services and Other Operating Expenditures 0.00 0.00 0.00 0.00 0.00 0.00 4,576,851.00 4,576,851.00

6000-6999 Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


7430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00





TOTAL COSTS 0.00 0.00 0.00 0.00 473,753.00 0.00 11,788,269.00 0.00 12,262,022.00STATE AND LOCAL BUDGET (Funds 01, 09, & 62; resources 0000-2999, 3330, 3340, 3355, 3360, 3370, 3375, 3385, 3405, & 6000-9999)




4000-4999 Books and Supplies 0.00 0.00 0.00 0.00 0.00 0.00 214,300.00 214,300.00


6000-6999 Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


7430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00





TOTAL BEFORE OBJECT 8980 0.00 0.00 0.00 0.00 117,513.00 0.00 10,363,802.00 0.00 10,481,315.00

8980 Contributions from Unrestricted Revenues to FederalResources (Resources 3310-3400, except 3330,3340, 3355, 3360, 3370, 3375, & 3385, all goals;resources 3000-3178 & 3410-5810, goals 5000-5999)

0.00




2011-12 Budget vs. 2010-11 Actual Comparison2011-12 Budget by LEA (LB-B)

21 65417 0000000Report SEMB




RegionalizedProgram

SpecialistSpecial

Education, Infants



Severely Disabled


NonseverelyDisabled


LOCAL BUDGET (Funds 01, 09, & 62; resources 0000-1999 & 8000-9999)






6000-6999 Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


7430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00






8091, 8099 Revenue Limit Transfers to Special Education (Allresources except 0000, goals 5000-5999) 831,321.00

8980 Contributions from Unrestricted Revenues to FederalResources (from State and Local Budget section)

0.008980 Contributions from Unrestricted Revenues to State

Resources (Resources 3330, 3340, 3355, 3360,3370, 3375, 3385, 3405, 6500-6540, & 7240, allgoals; resources 2000-2999 & 6010-7810, except6500-6540, & 7240, goals 5000-5999)

4,904,420.00






2011-12 Budget vs. 2010-11 Actual Comparison2010-11 Expenditures by LEA (LE-B)

21 65417 0000000Report SEMB




RegionalizedProgram

SpecialistSpecial

Education, Infants



Severely Disabled


NonseverelyDisabled



TOTAL EXPENDITURES (Funds 01, 09, & 62; resources 0000-9999)






6000-6999 Capital Outlay 0.00 0.00 0.00 0.00 39,999.22 0.00 0.00 39,999.22


7430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 77,226.00 77,226.00




PCRA Program Cost Report Allocations (non-add) 498,399.84 498,399.84

Total Indirect Costs 0.00 0.00 0.00 0.00 7,480.62 0.00 244,807.66 0.00 252,288.28

TOTAL COSTS 0.00 0.00 0.00 0.00 835,399.63 0.00 11,716,967.25 0.00 12,552,366.88FEDERAL EXPENDITURES (Funds 01, 09, and 62; resources 3000-5999, except 3330, 3340, 3355, 3360, 3370, 3375, 3385, & 3405)

1000-1999 Certificated Salaries 0.00 0.00 0.00 0.00 244,337.63 0.00 101,165.36 345,502.99

2000-2999 Classified Salaries 0.00 0.00 0.00 0.00 38,716.87 0.00 826,598.31 865,315.18

3000-3999 Employee Benefits 0.00 0.00 0.00 0.00 66,333.38 0.00 398,741.51 465,074.89


5000-5999 Services and Other Operating Expenditures 0.00 0.00 0.00 0.00 330,051.91 0.00 (158,737.09) 171,314.82

6000-6999 Capital Outlay 0.00 0.00 0.00 0.00 39,999.22 0.00 0.00 39,999.22


7430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00




Total Indirect Costs 0.00 0.00 0.00 0.00 7,480.62 0.00 69,510.45 0.00 76,991.07


8980 Less: Contributions from Unrestricted Revenues toFederal Resources (Resources 3310-3400, except3330, 3340, 3355, 3360, 3370, 3375, & 3385, allgoals; resources 3000-3178 & 3410-5810, goals5000-5999)

0.00




2011-12 Budget vs. 2010-11 Actual Comparison2010-11 Expenditures by LEA (LE-B)

21 65417 0000000Report SEMB




RegionalizedProgram

SpecialistSpecial

Education, Infants



Severely Disabled


NonseverelyDisabled


STATE AND LOCAL EXPENDITURES (Funds 01, 09, & 62; resources 0000-2999, 3330, 3340, 3355, 3360, 3370, 3375, 3385, 3405, & 6000-9999)






6000-6999 Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


7430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 77,226.00 77,226.00




PCRA Program Cost Report Allocations (non-add) 498,399.84 498,399.84




TOTAL COSTS 10,560,740.88LOCAL EXPENDITURES (Funds 01, 09, & 62; resources 0000-1999 & 8000-9999)






6000-6999 Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


7430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00






8091, 8099 Revenue Limit Transfers to Special Education (Allresources except 0000, goals 5000-5999)

889,880.628980 Contributions from Unrestricted Revenues to Federal

Resources (from Federal Expenditures section)0.00

8980 Contributions from Unrestricted Revenues to StateResources (Resources 3330, 3340, 3355, 3360,3370, 3375, 3385, 3405, 6500, 6510, & 7240, allgoals; resources 2000-2999 & 6010-7810, except6500, 6510, & 7240, goals 5000-5999)

4,811,554.83






2011-12 Budget vs. 2010-11 Actual ComparisonLEA Maintenance of Effort Calculation (LMC-B)

21 65417 0000000Report SEMB


SELPA: (??)

This form is used to check maintenance of effort (MOE) for an LEA, whether the LEA is a member of a SELPA or is a single-LEA SELPA. If amember of a SELPA, submit this form together with the 2011-12 Budget by LEA (LB-B) and the 2010-11 Expenditures by LEA (LE-B) to the SELPAAU. If a single-LEA SELPA, submit the forms to the CDE.

After reviewing all sections of this form, please select which of the following methods your LEA chooses to use to meet the 2011-12 MOErequirement.

If you select the local expenditures only method to meet the MOE requirement, then the level of effort in the local expenditures only method will bethe base level of effort the next time you use that method to meet MOE. For example, choosing the local expenditures only method will mean that thedollar amount listed in B2a of Section 3 or B2c of Section 3 will become the base for the next time you use the local expenditures only method tomeet the level of effort requirement.

X Combined state and local expenditures

Local expenditures only

SECTION 1 Exempt Reduction Under 34 CFR Section 300.204

If your LEA determines that a reduction in expenditures occurred as a result of one or more of the following conditions, you maycalculate a reduction to the required MOE standard. Reductions may apply to local only MOE standard, combined state and localMOE standard, or both.

1. Voluntary departure, by retirement or otherwise, or departure for just cause, of special education or related services personnel.

2. A decrease in the enrollment of children with disabilities.

3. The termination of the obligation of the agency to provide a program of special education to a particular child with a disability that is an exceptionally costly program, as determined by the SEA, because the child

a. Has left the jurisdiction of the agency; b. Has reached the age at which the obligation of the agency to provide free appropriate public education (FAPE) to the child has terminated; or c. No longer needs the program of special education.

4. The termination of costly expenditures for long-term purchases, such as the acquisition of equipment or the construction of school facilities.

5. The assumption of cost by the high cost fund operated by the SEA under 34 CFR Sec. 300.704(c).

List exempt reductions, if any, to be used in the calculation below: State and Local Local Only

Total exempt reductions 0.00 0.00




21 65417 0000000Report SEMB


SELPA: (??)

SECTION 2 Reduction to MOE Requirement Under IDEA, Section 613 (a)(2)(C) (34 CFR Sec. 300.205)IMPORTANT NOTE: Only LEAs that have a "meets requirement" compliance determination and that are not found significantlydisproportionate for both the current year and prior year are eligible to use this option to reduce their MOE requirement.

Up to 50% of the increase in IDEA Part B Section 611 funding in current year compared with prior year may be usedto reduce the required level of state and local expenditures. This option is available only if the LEA used or will usethe freed up funds for activities authorized under the Elementary and Secondary Education Act of 1965. Also, the amount of Part B funds used for early intervening services will count toward the maximum amount by which the LEA may reduce its MOE requirement under this exception (P.L. 108-446).

State and Local Local Only Current year funding (IDEA Section 611 Local Assistance Grant Awards - Resources 3310 and3320)

Less: Prior year's funding (IDEA Section 611 LocalAssistance Grant Awards - Resources 3310 and3320)

Increase in funding (if difference is positive) 0.00

50% of increase in funding 0.00

Enter portion used to reduce MOE requirement (cannot exceed 50% of increase in funding less Part B funds usedfor early intervening services)

SECTION 3 Column A Column B Column C

Budgeted Amounts Actual Expenditures

FY 2011-12 FY 2010-11 Difference(LB-B Worksheet) (LE-B Worksheet) (A - B)

A. COMBINED STATE AND LOCAL EXPENDITURES METHOD

1. Total special education expenditures 12,262,022.00

2. Less: Expenditures paid from federal sources 1,780,707.00

3. Expenditures paid from state and local sources 10,481,315.00 10,560,740.88Less: Exempt reduction(s) from SECTION 1 0.00Less: 50% reduction from SECTION 2 0.00Net expenditures paid from state and local sources 10,481,315.00 10,560,740.88 (79,425.88)

4. Special education unduplicated pupil count 949 949

5. Per capita state and local expenditures (A3/A4) 11,044.59 11,128.28 (83.69)

If one or both of the differences in lines A3 and A5, Column C, are positive (current year budgeted state and local expenditures, in tota

or per capita, are greater than prior year's net state and local expenditures), the MOE requirement is met; Part B can still be completed.

If both lines A3 and A5, Column C, are negative, the MOE is not met based on combined state and local expenditures, and Part B must be completed.




21 65417 0000000Report SEMB


SELPA: (??)

B. LOCAL EXPENDITURES ONLY METHOD If MOE was not met in Part A and this Local Expenditures Only Method applies, complete either B1 or B2, but not both. Complete B1 if the MOE "budget vs. actual" requirement was met last year using local expenditures (whether or not the requirement was also met using combined state and local expenditures); otherwise, complete B2.

Budget ActualClick on the button that applies: FY 2011-12 FY 2010-11 Difference

1. Last year's local expenditures met MOE requirement:


b. Per capita local expenditures (B1a/A4)

Budget Base FY

FY 2011-12 Difference

2. Enter in the second column, Base FY, the special educationexpenditures paid from local funds and the special educationunduplicated pupil count, for the most recent fiscal year when MOE budget vs. actual requirement was met based on local expenditures. Enter the fiscal year in the column heading. If you have not previously used this method to meet the level of effort requirement, the earliest base year that can be usedis 2006-07.


b. Special education unduplicated pupil count

c. Per capita local expenditures (B2a/B2b)

If one or both of the differences in Column C for the checked section (B1 or B2) are positive, the MOE requirement is met.

After reviewing all sections of this form, please select which of the above methods your LEA chooses to use to meet the 2011-12 MOErequirement and make the selection on Page 1.


Contact Name Telephone Number

Director Fiscal Services [email protected]

Title E-mail Address

no v a t o un i f i e d sc h o o l di s t r i c t business ... · 9/20/2011 · education program...

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