poway unified july 1 budget (single adoption) 37 68296 ...2011-12 budget school district...

Poway UnifiedSan Diego County

July 1 Budget (Single Adoption)FINANCIAL REPORTS

2011-12 BudgetSchool District Certification

37 68296 0000000Form CB

California Dept of EducationSACS Financial Reporting Software - 2011.1.0File: cb (Rev 04/29/2011) of 3 Printed: 6/14/2011 12:11 PM

ANNUAL BUDGET REPORT:July 1, 2011 Single Budget Adoption

This budget was developed using the state-adopted Criteria and Standards. It was filed and adopted subsequentto a public hearing by the governing board of the school district. (Pursuant to Education Code sections 33129 and42127)

Budget available for inspection at: Public Hearing:

Place: Poway Unified School District Place: Poway Unified School DistrictDate: June 15, 2011 Date: June 20, 2011

Time: 6:00 p.m.Adoption Date: June 20, 2011

Signed:Clerk/Secretary of the Governing Board

(Original signature required)

Contact person for additional information on the budget reports:

Name: Joy Ramiro Telephone: (858) 521-2781

Title: Director of Finance E-mail: [email protected]

Criteria and Standards Review Summary

The following summary is automatically completed based on data provided in the Criteria and Standards Review(Form 01CS). Criteria and standards that are "Not Met," and supplemental information and additional fiscalindicators that are "Yes," may indicate areas of potential concern for fiscal solvency purposes and should becarefully reviewed.

CRITERIA AND STANDARDS MetNotMet

1 Average Daily Attendance Budgeted (funded) ADA has not been overestimated by more than thestandard for the prior fiscal year, or two or more of the previous threefiscal years.

X

2 Enrollment Enrollment has not been overestimated by more than the standard forthe prior fiscal year, or two or more of the previous three fiscal years. X

3 ADA to Enrollment Projected second period (P-2) ADA to enrollment ratio is consistent withhistorical ratios for the budget and two subsequent fiscal years. X

4 Revenue Limit Projected change in revenue limit is within the standard for thebudget and two subsequent fiscal years. X




37 68296 0000000Form CB


CRITERIA AND STANDARDS (continued) MetNotMet

5 Salaries and Benefits Projected ratios of total unrestricted salaries and benefits to totalunrestricted general fund expenditures are consistent with historicalratios for the budget and two subsequent fiscal years.

X

6a Other Revenues Projected operating revenues (e.g., federal, other state, and otherlocal) are within the standard for the budget and two subsequentfiscal years.

X

6b Other Expenditures Projected operating expenditures (e.g., books and supplies, andservices and other operating) are within the standard for the budgetand two subsequent fiscal years.

X

7a Deferred Maintenance SBX3 4 (Chapter 12, Statutes of 2009) eliminates the local matchrequirement for Deferred Maintenance for a five-year period from2008-09 through 2012-13. Therefore, this item has been inactivatedfor that period.

7b Ongoing and MajorMaintenance Account

If applicable, required contribution to the ongoing and majormaintenance account (i.e., restricted maintenance account) isincluded in the budget.

X

8 Deficit Spending Unrestricted deficit spending, if any, has not exceeded the standardfor two or more of the last three fiscal years. X

9 Fund Balance Unrestricted general fund beginning balance has not beenoverestimated by more than the standard for two or more of the lastthree fiscal years.

X

10 Reserves Projected available reserves (e.g., reserve for economicuncertainties, unassigned/unappropriated amounts) meet minimumrequirements for the budget and two subsequent fiscal years.

X

SUPPLEMENTAL INFORMATION No YesS1 Contingent Liabilities Are there known or contingent liabilities (e.g., financial or program

audits, litigation, state compliance reviews) that may impact thebudget?

X

S2 Using One-time Revenuesto Fund OngoingExpenditures

Are there ongoing general fund expenditures in excess of onepercent of the total general fund expenditures that are funded withone-time resources?

X

S3 Using Ongoing Revenues toFund One-timeExpenditures

Are there large non-recurring general fund expenditures that arefunded with ongoing general fund revenues? X

S4 Contingent Revenues Are any projected revenues for the budget or two subsequent fiscalyears contingent on reauthorization by the local government, speciallegislation, or other definitive act (e.g., parcel tax, forest reserves)?

X

S5 Contributions Have contributions from unrestricted to restricted resources, ortransfers to or from the general fund to cover operating deficits,changed by more than the standard for the budget or two subsequentfiscal years?

X




37 68296 0000000Form CB


SUPPLEMENTAL INFORMATION (continued) No YesS6 Long-term Commitments Does the district have long-term (multiyear) commitments or debt

agreements? X

• If yes, have annual payments for the budget or two subsequentfiscal years increased over prior year's (2010-11) annualpayment?

X

S7a Postemployment BenefitsOther than Pensions

Does the district provide postemployment benefits other thanpensions (OPEB)? X

• If yes, are they lifetime benefits? X• If yes, do benefits continue beyond age 65? X• If yes, are benefits funded by pay-as-you-go? X

S7b Other Self-insuranceBenefits

Does the district provide other self-insurance benefits (e.g., workers'compensation)? X

S8 Status of Labor Are salary and benefit negotiations still open for:Agreements • Certificated? (Section S8A, Line 1) X

• Classified? (Section S8B, Line 1) X• Management/supervisor/confidential? (Section S8C, Line 1) X

ADDITIONAL FISCAL INDICATORS No YesA1 Negative Cash Flow Do cash flow projections show that the district will end the budget

year with a negative cash balance in the general fund? X

A2 Independent PositionControl

Is personnel position control independent from the payroll system?X

A3 Declining Enrollment Is enrollment decreasing in both the prior fiscal year and budgetyear? X

A4 New Charter SchoolsImpacting DistrictEnrollment

Are any new charter schools operating in district boundaries that areimpacting the district's enrollment, either in the prior fiscal year orbudget year?

X

A5 Salary Increases ExceedCOLA

Has the district entered into a bargaining agreement where any of thebudget or subsequent fiscal years of the agreement would result insalary increases that are expected to exceed the projected statefunded cost-of-living adjustment?

X

A6 Uncapped Health Benefits Does the district provide uncapped (100% employer paid) healthbenefits for current or retired employees? X

A7 Independent FinancialSystem

Is the district’s financial system independent from the county officesystem? X

A8 Fiscal Distress Reports Does the district have any reports that indicate fiscal distress? If yes,provide copies to the COE, pursuant to EC 42127.6(a). X

A9 Change of CBO orSuperintendent

Have there been personnel changes in the superintendent or chiefbusiness official (CBO) positions within the last 12 months? X


July 1 Budget (Single Adoption)2011-12 Budget

Workers' Compensation Certification37 68296 0000000

Form CC

California Dept of EducationSACS Financial Reporting Software - 2011.1.0File: cc (Rev 03/10/2010) Page 1 of 1 Printed: 6/13/2011 12:12 PM

ANNUAL CERTIFICATION REGARDING SELF-INSURED WORKERS' COMPENSATION CLAIMS

Pursuant to EC Section 42141, if a school district, either individually or as a member of a joint powers agency, is self-insured for workers' compensation claims, the superintendent of the school district annually shall provide informationto the governing board of the school district regarding the estimated accrued but unfunded cost of those claims. The governing board annually shall certify to the county superintendent of schools the amount of money, if any, that it hasdecided to reserve in its budget for the cost of those claims.

To the County Superintendent of Schools:

( ) Our district is self-insured for workers' compensation claims as defined in Education Code Section 42141(a):

Total liabilities actuarially determined: $Less: Amount of total liabilities reserved in budget: $Estimated accrued but unfunded liabilities: $ 0.00

( X ) This school district is self-insured for workers' compensation claimsthrough a JPA, and offers the following information:Our worker's compensation claims are fully insured through PIPS (Protective Insurance Programfor Schools) effective July 1, 2005.

( ) This school district is not self-insured for workers' compensation claims.

Signed Date of Meeting: Jun 20, 2011Clerk/Secretary of the Governing Board

(Original signature required)

For additional information on this certification, please contact:

Name: Steve Salvati

Title: Director of Risk Management

Telephone: (858) 521-2786

E-mail: [email protected]


July 1 Budget (Single Adoption)General Fund

Unrestricted and RestrictedExpenditures by Object

37 68296 0000000Form 01

California Dept of EducationSACS Financial Reporting Software - 2011.1.0File: fund-a (Rev 03/29/2011) Page 1 Printed: 6/13/2011 3:03 PM

2010-11 Estimated 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 169,459,769.00 5,590,393.00 175,050,162.00 171,085,258.00 5,579,218.00 176,664,476.00 0.9%

2) Federal Revenue 8100-8299 90,436.00 19,541,479.00 19,631,915.00 60,955.00 8,602,848.00 8,663,803.00 -55.9%

3) Other State Revenue 8300-8599 26,312,786.00 21,781,524.00 48,094,310.00 23,993,954.00 21,457,104.00 45,451,058.00 -5.5%

4) Other Local Revenue 8600-8799 8,826,320.00 6,124,722.00 14,951,042.00 4,037,301.00 5,255,766.00 9,293,067.00 -37.8%

5) TOTAL, REVENUES 204,689,311.00 53,038,118.00 257,727,429.00 199,177,468.00 40,894,936.00 240,072,404.00 -6.9%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 89,314,062.00 27,720,466.00 117,034,528.00 98,353,523.00 20,873,241.00 119,226,764.00 1.9%

2) Classified Salaries 2000-2999 23,986,042.00 17,566,099.00 41,552,141.00 23,006,991.00 18,371,960.00 41,378,951.00 -0.4%

3) Employee Benefits 3000-3999 35,261,814.00 14,017,364.00 49,279,178.00 40,029,881.00 14,161,915.00 54,191,796.00 10.0%

4) Books and Supplies 4000-4999 4,318,672.00 7,118,766.00 11,437,438.00 3,216,061.00 4,039,701.00 7,255,762.00 -36.6%

5) Services and Other Operating Expenditures 5000-5999 16,782,836.00 12,702,896.00 29,485,732.00 16,717,494.00 13,356,497.00 30,073,991.00 2.0%

6) Capital Outlay 6000-6999 696,699.00 381,830.00 1,078,529.00 341,549.00 106,700.00 448,249.00 -58.4%

7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 0.00 490,525.00 490,525.00 1,259,710.00 490,525.00 1,750,235.00 256.8%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (1,134,733.00) 742,565.00 (392,168.00) (1,073,930.00) 708,821.00 (365,109.00) -6.9%

9) TOTAL, EXPENDITURES 169,225,392.00 80,740,511.00 249,965,903.00 181,851,279.00 72,109,360.00 253,960,639.00 1.6%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 35,463,919.00 (27,702,393.00) 7,761,526.00 17,326,189.00 (31,214,424.00) (13,888,235.00) -278.9%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 1,360,000.00 0.00 1,360,000.00 360,000.00 0.00 360,000.00 -73.5%

b) Transfers Out 7600-7629 2,799,585.00 2,600.00 2,802,185.00 1,985,206.00 2,600.00 1,987,806.00 -29.1%

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 (26,796,811.00) 26,796,811.00 0.00 (30,727,802.00) 30,727,802.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (28,236,396.00) 26,794,211.00 (1,442,185.00) (32,353,008.00) 30,725,202.00 (1,627,806.00) 12.9%




37 68296 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 7,227,523.00 (908,182.00) 6,319,341.00 (15,026,819.00) (489,222.00) (15,516,041.00) -345.5%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 26,301,438.34 4,468,142.95 30,769,581.29 33,528,961.34 3,559,960.95 37,088,922.29 20.5%

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) 26,301,438.34 4,468,142.95 30,769,581.29 33,528,961.34 3,559,960.95 37,088,922.29 20.5%

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

e) Adjusted Beginning Balance (F1c + F1d) 26,301,438.34 4,468,142.95 30,769,581.29 33,528,961.34 3,559,960.95 37,088,922.29 20.5%

2) Ending Balance, June 30 (E + F1e) 33,528,961.34 3,559,960.95 37,088,922.29 18,502,142.34 3,070,738.95 21,572,881.29 -41.8%

Components of Ending Fund Balance (Actuals) a) Reserve for Revolving Cash 9711 107,500.00 0.00 107,500.00

Stores 9712 7,000.00 314,870.00 321,870.00

Prepaid Expenditures 9713 0.00 0.00 0.00

All Others 9719 0.00 0.00 0.00

General Reserve 9730 0.00 0.00 0.00

Legally Restricted Balance 9740 0.00 3,245,090.95 3,245,090.95

b) Designated Amounts Designated for Economic Uncertainties 9770 5,055,362.00 0.00 5,055,362.00

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

Other Designations 9780 23,383,750.00 0.00 23,383,750.00Sites Carryover (Projected) 0000 9780 2,000,000.00 2,000,000.00H&W Savings for Federal Mandates 0000 9780 600,000.00 600,000.00Revenue Limit 3.85% Reduction 0000 9780 8,101,548.00 8,101,548.00Federal Jobs Bill 0000 9780 6,276,589.00 6,276,589.00Increased in 2009-10 Ending Balance 0000 9780 6,405,613.00 6,405,613.00

c) Undesignated Amount 9790 4,975,349.34 0.00 4,975,349.34

d) Unappropriated Amount 9790

Components of Ending Fund Balance (Budget) a) Nonspendable Revolving Cash 9711 107,500.00 0.00 107,500.00

Stores 9712 7,000.00 314,869.00 321,869.00


All Others 9719 0.00 0.00 0.00

b) Restricted 9740 0.00 2,755,870.33 2,755,870.33

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 2,300,000.00 0.00 2,300,000.00Projected Carryover 0000 9780 54,831.00 54,831.00Projected Carryover 1100 9780 2,245,169.00 2,245,169.00

e) Unassigned/unappropriated

Reserve for Economic Uncertainties 9789 16,026,944.00 0.00 16,026,944.00

Unassigned/Unappropriated Amount 9790 60,698.34 (0.38) 60,697.96




37 68296 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

G. ASSETS

1) Cash a) in County Treasury 9110 0.00 0.00 0.00

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

b) in Banks 9120 0.00 0.00 0.00

c) in Revolving Fund 9130 0.00 0.00 0.00

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 0.00 0.00 0.00

4) Due from Grantor Government 9290 0.00 0.00 0.00

5) Due from Other Funds 9310 0.00 0.00 0.00

6) Stores 9320 0.00 0.00 0.00

7) Prepaid Expenditures 9330 0.00 0.00 0.00

8) Other Current Assets 9340 0.00 0.00 0.00

9) Fixed Assets 9400

10) TOTAL, ASSETS 0.00 0.00 0.00

H. LIABILITIES

1) Accounts Payable 9500 0.00 0.00 0.00

2) Due to Grantor Governments 9590 0.00 0.00 0.00

3) Due to Other Funds 9610 0.00 0.00 0.00

4) Current Loans 9640 0.00 0.00 0.00

5) Deferred Revenue 9650 0.00 0.00 0.00

6) Long-Term Liabilities 9660

7) TOTAL, LIABILITIES 0.00 0.00 0.00

I. FUND EQUITY

Ending Fund Balance, June 30 (G10 - H7) 0.00 0.00 0.00




37 68296 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 72,852,057.00 0.00 72,852,057.00 73,360,798.00 0.00 73,360,798.00 0.7%

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 88,753.00 0.00 88,753.00 0.00 0.00 0.00 -100.0%

Tax Relief Subventions Homeowners' Exemptions 8021 1,097,812.00 0.00 1,097,812.00 1,092,323.00 0.00 1,092,323.00 -0.5%

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 102,997,630.00 0.00 102,997,630.00 107,084,176.00 0.00 107,084,176.00 4.0%

Unsecured Roll Taxes 8042 3,866,273.00 0.00 3,866,273.00 3,866,273.00 0.00 3,866,273.00 0.0%

Prior Years' Taxes 8043 (2,809.00) 0.00 (2,809.00) 0.00 0.00 0.00 -100.0%

Supplemental Taxes 8044 1,160,856.00 0.00 1,160,856.00 1,161,127.00 0.00 1,161,127.00 0.0%

Education Revenue Augmentation Fund (ERAF) 8045 (11,429,647.00) 0.00 (11,429,647.00) (11,372,499.00) 0.00 (11,372,499.00) -0.5%

Supplemental Educational Revenue Augmentation Fund (SERAF) 8046 2,820,769.00 0.00 2,820,769.00

Community Redevelopment Funds (SB 617/699/1992) 8047 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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 173,451,694.00 0.00 173,451,694.00 175,192,198.00 0.00 175,192,198.00 1.0% Revenue Limit Transfers

Unrestricted Revenue Limit Transfers - Current Year 0000 8091 (4,559,395.00) (4,559,395.00) (4,559,395.00) (4,559,395.00) 0.0%

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 4,559,395.00 4,559,395.00 4,559,395.00 4,559,395.00 0.0%

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 567,470.00 0.00 567,470.00 452,455.00 0.00 452,455.00 -20.3%

Transfers to Charter Schools in Lieu of Property Taxes 8096 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Property Taxes Transfers 8097 0.00 1,030,998.00 1,030,998.00 0.00 1,019,823.00 1,019,823.00 -1.1%

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

TOTAL, REVENUE LIMIT SOURCES 169,459,769.00 5,590,393.00 175,050,162.00 171,085,258.00 5,579,218.00 176,664,476.00 0.9%

FEDERAL REVENUE

Maintenance and Operations 8110 80,521.00 75,925.00 156,446.00 60,592.00 63,135.00 123,727.00 -20.9%

Special Education Entitlement 8181 0.00 4,841,192.00 4,841,192.00 0.00 4,819,216.00 4,819,216.00 -0.5%

Special Education Discretionary Grants 8182 0.00 1,699,501.00 1,699,501.00 0.00 476,943.00 476,943.00 -71.9%

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 363.00 0.00 363.00 363.00 0.00 363.00 0.0%

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Interagency Contracts Between LEAs 8285 0.00 264,285.00 264,285.00 0.00 215,047.00 215,047.00 -18.6%

Pass-Through Revenues from Federal Sources 8287 0.00 117,525.00 117,525.00 0.00 117,525.00 117,525.00 0.0%

NCLB/IASA (incl. ARRA)

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

4610, 5510 8290 12,365,084.00 12,365,084.00 2,765,763.00 2,765,763.00 -77.6%

Vocational and Applied Technology Education 3500-3699 8290 117,114.00 117,114.00 117,114.00 117,114.00 0.0%

Safe and Drug Free Schools 3700-3799 8290 11.00 11.00 0.00 0.00 -100.0%

Other Federal Revenue (incl. ARRA) All Other 8290 9,552.00 60,842.00 70,394.00 0.00 28,105.00 28,105.00 -60.1%

TOTAL, FEDERAL REVENUE 90,436.00 19,541,479.00 19,631,915.00 60,955.00 8,602,848.00 8,663,803.00 -55.9%




37 68296 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 15,931,913.00 15,931,913.00 15,931,913.00 15,931,913.00 0.0%

Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.0%

Home-to-School Transportation 7230 8311 1,284,279.00 1,284,279.00 1,280,734.00 1,280,734.00 -0.3%

Economic Impact Aid 7090-7091 8311 2,035,817.00 2,035,817.00 2,035,817.00 2,035,817.00 0.0%

Spec. Ed. Transportation 7240 8311 541,822.00 541,822.00 540,326.00 540,326.00 -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 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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 5,959,044.00 0.00 5,959,044.00 5,959,044.00 0.00 5,959,044.00 0.0%

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

Mandated Costs Reimbursements 8550 1,788,332.00 0.00 1,788,332.00 0.00 0.00 0.00 -100.0%

Lottery - Unrestricted and Instructional Materials 8560 3,924,535.00 635,102.00 4,559,637.00 3,825,920.00 603,186.00 4,429,106.00 -2.9%

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 221,972.00 221,972.00 221,972.00 221,972.00 0.0%

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 14,640,875.00 1,130,619.00 15,771,494.00 14,208,990.00 843,156.00 15,052,146.00 -4.6%

TOTAL, OTHER STATE REVENUE 26,312,786.00 21,781,524.00 48,094,310.00 23,993,954.00 21,457,104.00 45,451,058.00 -5.5%




37 68296 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 0.00 0.00 0.00 0.00 0.00 0.0%

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 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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 12,500.00 0.00 12,500.00 7,500.00 0.00 7,500.00 -40.0%

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 395,724.00 0.00 395,724.00 460,000.00 0.00 460,000.00 16.2%

Interest 8660 740,890.00 0.00 740,890.00 610,000.00 0.00 610,000.00 -17.7%

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 1,220,777.00 1,220,777.00 0.00 1,235,000.00 1,235,000.00 1.2%

Transportation Services 7230, 7240 8677 0.00 0.00 0.00 0.00 0.0%

Interagency Services All Other 8677 444,218.00 4,530,064.00 4,974,282.00 464,506.00 3,920,766.00 4,385,272.00 -11.8%

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

All Other Fees and Contracts 8689 290,992.00 0.00 290,992.00 280,000.00 0.00 280,000.00 -3.8%

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 6,941,996.00 373,881.00 7,315,877.00 2,215,295.00 100,000.00 2,315,295.00 -68.4%

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 0.00 0.00 0.00 0.00 0.0%

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 8,826,320.00 6,124,722.00 14,951,042.00 4,037,301.00 5,255,766.00 9,293,067.00 -37.8%

TOTAL, REVENUES 204,689,311.00 53,038,118.00 257,727,429.00 199,177,468.00 40,894,936.00 240,072,404.00 -6.9%




37 68296 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

CERTIFICATED SALARIES

Certificated Teachers' Salaries 1100 73,925,143.00 24,877,154.00 98,802,297.00 83,011,465.00 18,390,853.00 101,402,318.00 2.6%

Certificated Pupil Support Salaries 1200 5,921,942.00 779,659.00 6,701,601.00 5,862,029.00 635,977.00 6,498,006.00 -3.0%

Certificated Supervisors' and Administrators' Salaries 1300 8,481,136.00 412,401.00 8,893,537.00 8,647,203.00 379,409.00 9,026,612.00 1.5%

Other Certificated Salaries 1900 985,841.00 1,651,252.00 2,637,093.00 832,826.00 1,467,002.00 2,299,828.00 -12.8%

TOTAL, CERTIFICATED SALARIES 89,314,062.00 27,720,466.00 117,034,528.00 98,353,523.00 20,873,241.00 119,226,764.00 1.9%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 1,702,511.00 9,449,178.00 11,151,689.00 1,168,834.00 9,843,252.00 11,012,086.00 -1.3%

Classified Support Salaries 2200 7,364,945.00 5,297,118.00 12,662,063.00 7,344,640.00 5,674,352.00 13,018,992.00 2.8%

Classified Supervisors' and Administrators' Salaries 2300 2,588,630.00 573,579.00 3,162,209.00 2,397,054.00 703,344.00 3,100,398.00 -2.0%

Clerical, Technical and Office Salaries 2400 10,925,024.00 1,071,165.00 11,996,189.00 10,410,227.00 1,118,985.00 11,529,212.00 -3.9%

Other Classified Salaries 2900 1,404,932.00 1,175,059.00 2,579,991.00 1,686,236.00 1,032,027.00 2,718,263.00 5.4%

TOTAL, CLASSIFIED SALARIES 23,986,042.00 17,566,099.00 41,552,141.00 23,006,991.00 18,371,960.00 41,378,951.00 -0.4%

EMPLOYEE BENEFITS

STRS 3101-3102 7,306,237.00 2,229,668.00 9,535,905.00 8,036,463.00 1,708,651.00 9,745,114.00 2.2%

PERS 3201-3202 3,167,226.00 2,270,121.00 5,437,347.00 3,243,656.00 2,299,878.00 5,543,534.00 2.0%

OASDI/Medicare/Alternative 3301-3302 2,987,086.00 1,796,207.00 4,783,293.00 3,129,729.00 1,692,638.00 4,822,367.00 0.8%

Health and Welfare Benefits 3401-3402 12,627,057.00 5,053,619.00 17,680,676.00 15,449,466.00 5,241,464.00 20,690,930.00 17.0%

Unemployment Insurance 3501-3502 837,014.00 344,465.00 1,181,479.00 2,096,716.00 644,653.00 2,741,369.00 132.0%

Workers' Compensation 3601-3602 2,682,484.00 1,116,593.00 3,799,077.00 2,869,208.00 941,533.00 3,810,741.00 0.3%

OPEB, Allocated 3701-3702 1,013,701.00 32,098.00 1,045,799.00 679,745.00 225,619.00 905,364.00 -13.4%

OPEB, Active Employees 3751-3752 1,030,609.00 33,537.00 1,064,146.00 972,720.00 361,464.00 1,334,184.00 25.4%

PERS Reduction 3801-3802 233,659.00 317,203.00 550,862.00 189,733.00 252,495.00 442,228.00 -19.7%

Other Employee Benefits 3901-3902 3,376,741.00 823,853.00 4,200,594.00 3,362,445.00 793,520.00 4,155,965.00 -1.1%

TOTAL, EMPLOYEE BENEFITS 35,261,814.00 14,017,364.00 49,279,178.00 40,029,881.00 14,161,915.00 54,191,796.00 10.0%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 187,247.00 1,140,100.00 1,327,347.00 63,689.00 233,000.00 296,689.00 -77.6%

Books and Other Reference Materials 4200 156,800.00 997,140.00 1,153,940.00 2,921.00 104,436.00 107,357.00 -90.7%

Materials and Supplies 4300 3,286,060.00 4,717,499.00 8,003,559.00 2,793,557.00 3,603,380.00 6,396,937.00 -20.1%

Noncapitalized Equipment 4400 688,565.00 264,027.00 952,592.00 355,894.00 98,885.00 454,779.00 -52.3%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 4,318,672.00 7,118,766.00 11,437,438.00 3,216,061.00 4,039,701.00 7,255,762.00 -36.6%

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services 5100 0.00 7,171,246.00 7,171,246.00 0.00 8,425,617.00 8,425,617.00 17.5%

Travel and Conferences 5200 567,816.00 263,113.00 830,929.00 327,464.00 175,431.00 502,895.00 -39.5%

Dues and Memberships 5300 79,631.00 5,388.00 85,019.00 70,579.00 4,150.00 74,729.00 -12.1%

Insurance 5400 - 5450 1,219,597.00 87,900.00 1,307,497.00 1,220,000.00 87,900.00 1,307,900.00 0.0%

Operations and Housekeeping Services 5500 8,985,220.00 0.00 8,985,220.00 9,271,900.00 0.00 9,271,900.00 3.2%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 2,766,353.00 852,976.00 3,619,329.00 2,110,771.00 763,550.00 2,874,321.00 -20.6%

Transfers of Direct Costs 5710 783,841.00 (783,841.00) 0.00 679,003.00 (679,003.00) 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 (1,472,839.00) (132,680.00) (1,605,519.00) (1,419,626.00) (142,180.00) (1,561,806.00) -2.7%

Professional/Consulting Services and Operating Expenditures 5800 2,467,714.00 5,218,486.00 7,686,200.00 3,166,785.00 4,717,143.00 7,883,928.00 2.6%

Communications 5900 1,385,503.00 20,308.00 1,405,811.00 1,290,618.00 3,889.00 1,294,507.00 -7.9%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 16,782,836.00 12,702,896.00 29,485,732.00 16,717,494.00 13,356,497.00 30,073,991.00 2.0%




37 68296 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 0.00 0.00 0.00 0.00 0.00 0.0%

Buildings and Improvements of Buildings 6200 24,443.00 72,000.00 96,443.00 0.00 72,000.00 72,000.00 -25.3%

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 406,388.00 203,484.00 609,872.00 205,399.00 34,700.00 240,099.00 -60.6%

Equipment Replacement 6500 265,868.00 106,346.00 372,214.00 136,150.00 0.00 136,150.00 -63.4%

TOTAL, CAPITAL OUTLAY 696,699.00 381,830.00 1,078,529.00 341,549.00 106,700.00 448,249.00 -58.4%

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 0.00 373,000.00 373,000.00 0.00 373,000.00 373,000.00 0.0%

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 0.00 117,525.00 117,525.00 0.00 117,525.00 117,525.00 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 0.00 0.00 44,132.00 0.00 44,132.00 New

Other Debt Service - Principal 7439 0.00 0.00 0.00 1,215,578.00 0.00 1,215,578.00 New

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 490,525.00 490,525.00 1,259,710.00 490,525.00 1,750,235.00 256.8%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs 7310 (742,565.00) 742,565.00 0.00 (708,821.00) 708,821.00 0.00 0.0%

Transfers of Indirect Costs - Interfund 7350 (392,168.00) 0.00 (392,168.00) (365,109.00) 0.00 (365,109.00) -6.9%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (1,134,733.00) 742,565.00 (392,168.00) (1,073,930.00) 708,821.00 (365,109.00) -6.9%

TOTAL, EXPENDITURES 169,225,392.00 80,740,511.00 249,965,903.00 181,851,279.00 72,109,360.00 253,960,639.00 1.6%




37 68296 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 1,000,000.00 0.00 1,000,000.00 0.00 0.00 0.00 -100.0%

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 360,000.00 0.00 360,000.00 360,000.00 0.00 360,000.00 0.0%

(a) TOTAL, INTERFUND TRANSFERS IN 1,360,000.00 0.00 1,360,000.00 360,000.00 0.00 360,000.00 -73.5%

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 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Other Authorized Interfund Transfers Out 7619 2,799,585.00 2,600.00 2,802,185.00 1,985,206.00 2,600.00 1,987,806.00 -29.1%

(b) TOTAL, INTERFUND TRANSFERS OUT 2,799,585.00 2,600.00 2,802,185.00 1,985,206.00 2,600.00 1,987,806.00 -29.1%

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 (26,796,811.00) 26,796,811.00 0.00 (30,727,802.00) 30,727,802.00 0.00 0.0%

Contributions from Restricted Revenues 8990 0.00 0.00 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 (26,796,811.00) 26,796,811.00 0.00 (30,727,802.00) 30,727,802.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (28,236,396.00) 26,794,211.00 (1,442,185.00) (32,353,008.00) 30,725,202.00 (1,627,806.00) 12.9%



Unrestricted and RestrictedExpenditures by Function

37 68296 0000000Form 01



Description Function CodesObjectCodes

Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

A. REVENUES

1) Revenue Limit Sources 8010-8099 169,459,769.00 5,590,393.00 175,050,162.00 171,085,258.00 5,579,218.00 176,664,476.00 2.6%

2) Federal Revenue 8100-8299 90,436.00 19,541,479.00 19,631,915.00 60,955.00 8,602,848.00 8,663,803.00 -55.9%

3) Other State Revenue 8300-8599 26,312,786.00 21,781,524.00 48,094,310.00 23,993,954.00 21,457,104.00 45,451,058.00 -5.5%

4) Other Local Revenue 8600-8799 8,826,320.00 6,124,722.00 14,951,042.00 4,037,301.00 5,255,766.00 9,293,067.00 -37.8%

5) TOTAL, REVENUES 204,689,311.00 53,038,118.00 257,727,429.00 199,177,468.00 40,894,936.00 240,072,404.00 -5.8%

B. EXPENDITURES (Objects 1000-7999)

1) Instruction 1000-1999 101,539,844.00 58,091,078.00 159,630,922.00 114,380,242.00 50,407,956.00 164,788,198.00 3.2%

2) Instruction - Related Services 2000-2999 21,324,556.00 5,784,110.00 27,108,666.00 20,970,237.00 4,817,074.00 25,787,311.00 -4.9%

3) Pupil Services 3000-3999 10,023,566.00 9,004,711.00 19,028,277.00 9,565,602.00 9,141,665.00 18,707,267.00 -1.7%

4) Ancillary Services 4000-4999 1,567,314.00 2,408,888.00 3,976,202.00 679,470.00 2,142,335.00 2,821,805.00 -29.0%

5) Community Services 5000-5999 302,658.00 86,875.00 389,533.00 310,746.00 0.00 310,746.00 -20.2%

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

7) General Administration 7000-7999 12,705,469.00 860,192.00 13,565,661.00 13,029,167.00 877,517.00 13,906,684.00 2.5%

8) Plant Services 8000-8999 21,124,438.00 4,014,132.00 25,138,570.00 21,018,558.00 4,232,288.00 25,250,846.00 0.4%

9) Other Outgo 9000-9999Except

7600-7699 637,547.00 490,525.00 1,128,072.00 1,897,257.00 490,525.00 2,387,782.00 111.7%

10) TOTAL, EXPENDITURES 169,225,392.00 80,740,511.00 249,965,903.00 181,851,279.00 72,109,360.00 253,960,639.00 1.6%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 35,463,919.00 (27,702,393.00) 7,761,526.00 17,326,189.00 (31,214,424.00) (13,888,235.00) -278.9%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 1,360,000.00 0.00 1,360,000.00 360,000.00 0.00 360,000.00 -73.5%

b) Transfers Out 7600-7629 2,799,585.00 2,600.00 2,802,185.00 1,985,206.00 2,600.00 1,987,806.00 -29.1%

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 (26,796,811.00) 26,796,811.00 0.00 (30,727,802.00) 30,727,802.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (28,236,396.00) 26,794,211.00 (1,442,185.00) (32,353,008.00) 30,725,202.00 (1,627,806.00) 12.9%



Unrestricted and RestrictedExpenditures by Function

37 68296 0000000Form 01



Description Function CodesObjectCodes

Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 7,227,523.00 (908,182.00) 6,319,341.00 (15,026,819.00) (489,222.00) (15,516,041.00) -345.5%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 26,301,438.34 4,468,142.95 30,769,581.29 33,528,961.34 3,559,960.95 37,088,922.29 20.5%

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) 26,301,438.34 4,468,142.95 30,769,581.29 33,528,961.34 3,559,960.95 37,088,922.29 20.5%

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

e) Adjusted Beginning Balance (F1c + F1d) 26,301,438.34 4,468,142.95 30,769,581.29 33,528,961.34 3,559,960.95 37,088,922.29 20.5%

2) Ending Balance, June 30 (E + F1e) 33,528,961.34 3,559,960.95 37,088,922.29 18,502,142.34 3,070,738.95 21,572,881.29 -41.8%

Components of Ending Fund Balance (Actuals) a) Reserve for Revolving Cash 9711 107,500.00 0.00 107,500.00

Stores 9712 7,000.00 314,870.00 321,870.00


All Others 9719 0.00 0.00 0.00

General Reserve 9730 0.00 0.00 0.00

Legally Restricted Balance 9740 0.00 3,245,090.95 3,245,090.95

b) Designated Amounts Designated for Economic Uncertainties 9770 5,055,362.00 0.00 5,055,362.00

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 23,383,750.00 0.00 23,383,750.00Sites Carryover (Projected) 0000 9780 2,000,000.00 2,000,000.00H&W Savings for Federal Mandates 0000 9780 600,000.00 600,000.00Revenue Limit 3.85% Reduction 0000 9780 8,101,548.00 8,101,548.00Federal Jobs Bill 0000 9780 6,276,589.00 6,276,589.00Increased in 2009-10 Ending Balance 0000 9780 6,405,613.00 6,405,613.00

c) Undesignated Amount 9790 4,975,349.34 0.00 4,975,349.34


Components of Ending Fund Balance (Budget) a) Nonspendable Revolving Cash 9711 107,500.00 0.00 107,500.00

Stores 9712 7,000.00 314,869.00 321,869.00


All Others 9719 0.00 0.00 0.00

b) Restricted 9740 0.00 2,755,870.33 2,755,870.33

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 2,300,000.00 0.00 2,300,000.00Projected Carryover 0000 9780 54,831.00 54,831.00Projected Carryover 1100 9780 2,245,169.00 2,245,169.00

e) Unassigned/unappropriated

Reserve for Economic Uncertainties 9789 16,026,944.00 0.00 16,026,944.00

Unassigned/Unappropriated Amount 9790 60,698.34 (0.38) 60,697.96



Exhibit: Restricted Balance Detail37 68296 0000000

Form 01


2010-11 2011-12Resource Description Estimated Actuals Budget

3345 Special Ed: IDEA Preschool Staff Development, Part B, Sec 619 0.00 0.594035 NCLB: Title II, Part A, Teacher Quality 0.00 0.054036 NCLB: Title II, Part A, Administrator Training 0.00 0.396250 Early Mental Health Initiative (EMHI) (Department of Mental Health) 5.00 4.896286 English Language Acquisition Program, Teacher Training & Student A 0.00 0.366300 Lottery: Instructional Materials 769,407.33 769,407.086500 Special Education 0.00 0.747090 Economic Impact Aid (EIA) 429,900.42 264,246.427091 Economic Impact Aid: Limited English Proficiency (LEP) 1,616,543.20 1,616,543.207230 Transportation: Home to School 0.00 0.139010 Other Local 429,235.00 105,666.48

Total, Restricted Balance 3,245,090.95 2,755,870.33


July 1 Budget (Single Adoption)Adult Education Fund

Expenditures by Object37 68296 0000000

Form 11

California Dept of EducationSACS Financial Reporting Software - 2011.1.0File: fund-b (Rev 05/02/2011) Page 1 Printed: 6/14/2011 7:22 AM

Description Resource Codes Object Codes2010-11

Estimated Actuals2011-12Budget

PercentDifference

A. REVENUES

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

2) Federal Revenue 8100-8299 160,012.00 161,681.00 1.0%

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

4) Other Local Revenue 8600-8799 666,258.00 666,299.00 0.0%

5) TOTAL, REVENUES 826,270.00 827,980.00 0.2%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 438,472.00 510,766.00 16.5%

2) Classified Salaries 2000-2999 215,242.00 202,085.00 -6.1%

3) Employee Benefits 3000-3999 146,860.00 155,666.00 6.0%

4) Books and Supplies 4000-4999 368,539.00 89,695.00 -75.7%

5) Services and Other Operating Expenditures 5000-5999 124,092.00 143,415.00 15.6%

6) Capital Outlay 6000-6999 34,931.00 0.00 -100.0%

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 33,310.00 38,479.00 15.5%

9) TOTAL, EXPENDITURES 1,361,446.00 1,140,106.00 -16.3%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (535,176.00) (312,126.00) -41.7%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 470,580.00 353,316.00 -24.9%

b) Transfers Out 7600-7629 1,661.00 2,027.00 22.0%

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 468,919.00 351,289.00 -25.1%




Form 11




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (66,257.00) 39,163.00 -159.1%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 66,257.34 0.34 -100.0%

b) Audit Adjustments 9793 0.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 66,257.34 0.34 -100.0%

d) Other Restatements 9795 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 66,257.34 0.34 -100.0%

2) Ending Balance, June 30 (E + F1e) 0.34 39,163.34 11518529.4%

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 0.34

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

Stores 9712 0.00



b) Restricted 9740 0.50

c) Committed Stabilization Arrangements 9750 0.00

Other Commitments 9760 39,163.87

d) Assigned Other Assignments 9780 0.00

e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00

Unassigned/Unappropriated Amount 9790 (1.03)




Form 11




PercentDifference

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

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 0.00

H. LIABILITIES

1) Accounts Payable 9500 0.00

2) Due to Grantor Governments 9590 0.00

3) Due to Other Funds 9610 0.00

4) Current Loans 9640

5) Deferred Revenue 9650 0.00


7) TOTAL, LIABILITIES 0.00

I. FUND EQUITY

Ending Fund Balance, June 30 (G10 - H7) 0.00




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 160,012.00 161,681.00 1.0%

TOTAL, FEDERAL REVENUE 160,012.00 161,681.00 1.0%

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 770.00 700.00 -9.1%

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

Fees and Contracts Adult Education Fees 8671 664,965.00 664,599.00 -0.1%

Interagency Services 8677 0.00 0.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 523.00 1,000.00 91.2%

Tuition 8710 0.00 0.00 0.0%

TOTAL, OTHER LOCAL REVENUE 666,258.00 666,299.00 0.0%

TOTAL, REVENUES 826,270.00 827,980.00 0.2%




Form 11




PercentDifference


Certificated Teachers' Salaries 1100 291,188.00 305,339.00 4.9%

Certificated Pupil Support Salaries 1200 0.00 0.00 0.0%

Certificated Supervisors' and Administrators' Salaries 1300 56,169.00 112,337.00 100.0%

Other Certificated Salaries 1900 91,115.00 93,090.00 2.2%

TOTAL, CERTIFICATED SALARIES 438,472.00 510,766.00 16.5%

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 118,345.00 108,317.00 -8.5%

Other Classified Salaries 2900 96,897.00 93,768.00 -3.2%

TOTAL, CLASSIFIED SALARIES 215,242.00 202,085.00 -6.1%

EMPLOYEE BENEFITS

STRS 3101-3102 28,285.00 35,125.00 24.2%

PERS 3201-3202 28,606.00 39,099.00 36.7%

OASDI/Medicare/Alternative 3301-3302 24,961.00 24,216.00 -3.0%

Health and Welfare Benefits 3401-3402 30,502.00 13,911.00 -54.4%

Unemployment Insurance 3501-3502 4,568.00 11,545.00 152.7%

Workers' Compensation 3601-3602 15,587.00 16,869.00 8.2%

OPEB, Allocated 3701-3702 2,984.00 4,022.00 34.8%

OPEB, Active Employees 3751-3752 1,787.00 2,584.00 44.6%

PERS Reduction 3801-3802 3,197.00 5,100.00 59.5%

Other Employee Benefits 3901-3902 6,383.00 3,195.00 -49.9%

TOTAL, EMPLOYEE BENEFITS 146,860.00 155,666.00 6.0%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 13,808.00 14,541.00 5.3%

Books and Other Reference Materials 4200 0.00 0.00 0.0%

Materials and Supplies 4300 354,731.00 75,154.00 -78.8%

Noncapitalized Equipment 4400 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 368,539.00 89,695.00 -75.7%




Form 11




PercentDifference


Subagreements for Services 5100 0.00 0.00 0.0%

Travel and Conferences 5200 4,457.00 4,393.00 -1.4%

Dues and Memberships 5300 442.00 442.00 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 18,398.00 10,393.00 -43.5%

Transfers of Direct Costs 5710 0.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 20,936.00 20,393.00 -2.6%

Professional/Consulting Services and Operating Expenditures 5800 74,076.00 87,368.00 17.9%

Communications 5900 5,783.00 20,426.00 253.2%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 124,092.00 143,415.00 15.6%

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 34,931.00 0.00 -100.0%

Equipment Replacement 6500 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 34,931.00 0.00 -100.0%


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 33,310.00 38,479.00 15.5%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 33,310.00 38,479.00 15.5%

TOTAL, EXPENDITURES 1,361,446.00 1,140,106.00 -16.3%




Form 11




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 470,580.00 353,316.00 -24.9%

(a) TOTAL, INTERFUND TRANSFERS IN 470,580.00 353,316.00 -24.9%


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

Other Authorized Interfund Transfers Out 7619 1,661.00 2,027.00 22.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 1,661.00 2,027.00 22.0%

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) 468,919.00 351,289.00 -25.1%



Expenditures by Function37 68296 0000000

Form 11


Description Function Codes Object Codes2010-11


PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 160,012.00 161,681.00 1.0%


4) Other Local Revenue 8600-8799 666,258.00 666,299.00 0.0%

5) TOTAL, REVENUES 826,270.00 827,980.00 0.2%


1) Instruction 1000-1999 882,605.00 666,245.00 -24.5%

2) Instruction - Related Services 2000-2999 384,099.00 406,388.00 5.8%

3) Pupil Services 3000-3999 61,432.00 28,994.00 -52.8%

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 33,310.00 38,479.00 15.5%

8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 0.00 0.00 0.0%



D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 470,580.00 353,316.00 -24.9%

b) Transfers Out 7600-7629 1,661.00 2,027.00 22.0%


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 468,919.00 351,289.00 -25.1%




Form 11




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (66,257.00) 39,163.00 -159.1%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance

a) As of July 1 - Unaudited 9791 66,257.34 0.34 -100.0%


c) As of July 1 - Audited (F1a + F1b) 66,257.34 0.34 -100.0%


e) Adjusted Beginning Balance (F1c + F1d) 66,257.34 0.34 -100.0%

2) Ending Balance, June 30 (E + F1e) 0.34 39,163.34 11518529.4%


Stores 9712 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 (by Resource/Object) 9780 0.00



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

Stores 9712 0.00





Other Commitments (by Resource/Object) 9760 39,163.87

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


Unassigned/Unappropriated Amount 9790 (1.03)




Form 11



3911 Adult Education: English as a Second Language (ESL) 0.00 0.50

Total, Restricted Balance 0.00 0.50


July 1 Budget (Single Adoption)Child Development FundExpenditures by Object

37 68296 0000000Form 12

California Dept of EducationSACS Financial Reporting Software - 2011.1.0File: fund-b (Rev 05/02/2011) Page 1 Printed: 6/13/2011 1:51 PM



PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 344,213.00 292,582.00 -15.0%

4) Other Local Revenue 8600-8799 770.00 100.00 -87.0%

5) TOTAL, REVENUES 344,983.00 292,682.00 -15.2%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 148,299.00 110,398.00 -25.6%


3) Employee Benefits 3000-3999 90,562.00 80,229.00 -11.4%

4) Books and Supplies 4000-4999 7,255.00 8,270.00 14.0%

5) Services and Other Operating Expenditures 5000-5999 1,868.00 0.00 -100.0%

6) Capital Outlay 6000-6999 0.00 0.00 0.0%


8) Other Outgo - Transfers of Indirect Costs 7300-7399 13,810.00 15,804.00 14.4%

9) TOTAL, EXPENDITURES 344,983.00 292,682.00 -15.2%

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

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%



37 68296 0000000Form 12




PercentDifference

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

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 33,436.97 17,207.55 -48.5%


c) As of July 1 - Audited (F1a + F1b) 33,436.97 17,207.55 -48.5%

d) Other Restatements 9795 (16,229.42) 0.00 -100.0%

e) Adjusted Beginning Balance (F1c + F1d) 17,207.55 17,207.55 0.0%

2) Ending Balance, June 30 (E + F1e) 17,207.55 17,207.55 0.0%


Stores 9712 0.00




Legally Restricted Balance 9740 17,207.55







Stores 9712 0.00



b) Restricted 9740 17,207.55


Other Commitments 9760 0.00



Unassigned/Unappropriated Amount 9790 0.00



37 68296 0000000Form 12




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00





H. LIABILITIES








I. FUND EQUITY




37 68296 0000000Form 12




PercentDifference

FEDERAL REVENUE

Child Nutrition Programs 8220 0.00 0.00 0.0%

Interagency Contracts Between LEAs 8285 0.00 0.00 0.0%

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

TOTAL, FEDERAL REVENUE 0.00 0.00 0.0%

OTHER STATE REVENUE

Child Nutrition Programs 8520 0.00 0.00 0.0%

Child Development Apportionments 8530 0.00 0.00 0.0%

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

State Preschool 6055, 6056, 6105 8590 344,213.00 292,582.00 -15.0%

All Other State Revenue All Other 8590 0.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 344,213.00 292,582.00 -15.0%

OTHER LOCAL REVENUE

Other Local Revenue


Food Service Sales 8634 0.00 0.00 0.0%

Interest 8660 770.00 100.00 -87.0%


Fees and Contracts

Child Development Parent Fees 8673 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 0.00 0.00 0.0%

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

TOTAL, OTHER LOCAL REVENUE 770.00 100.00 -87.0%

TOTAL, REVENUES 344,983.00 292,682.00 -15.2%



37 68296 0000000Form 12




PercentDifference


Certificated Teachers' Salaries 1100 148,299.00 110,398.00 -25.6%


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

Other Certificated Salaries 1900 0.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 148,299.00 110,398.00 -25.6%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 83,189.00 69,668.00 -16.3%



Clerical, Technical and Office Salaries 2400 0.00 8,313.00 New

Other Classified Salaries 2900 0.00 0.00 0.0%


EMPLOYEE BENEFITS

STRS 3101-3102 13,142.00 9,520.00 -27.6%

PERS 3201-3202 7,464.00 7,157.00 -4.1%




Workers' Compensation 3601-3602 5,693.00 4,582.00 -19.5%

OPEB, Allocated 3701-3702 955.00 1,093.00 14.5%


PERS Reduction 3801-3802 224.00 837.00 273.7%


TOTAL, EMPLOYEE BENEFITS 90,562.00 80,229.00 -11.4%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.0%


Materials and Supplies 4300 7,255.00 8,270.00 14.0%


Food 4700 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 7,255.00 8,270.00 14.0%



37 68296 0000000Form 12




PercentDifference



Travel and Conferences 5200 0.00 0.00 0.0%


Insurance 5400-5450 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 0.0%


Transfers of Direct Costs - Interfund 5750 1,088.00 0.00 -100.0%

Professional/Consulting Services and Operating Expenditures 5800 780.00 0.00 -100.0%

Communications 5900 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 1,868.00 0.00 -100.0%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%



Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 0.00 0.00 0.0%


Other Transfers Out

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

Debt Service





Transfers of Indirect Costs - Interfund 7350 13,810.00 15,804.00 14.4%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 13,810.00 15,804.00 14.4%

TOTAL, EXPENDITURES 344,983.00 292,682.00 -15.2%



37 68296 0000000Form 12




PercentDifference

INTERFUND TRANSFERS


From: General Fund 8911 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 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





(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%


July 1 Budget (Single Adoption)Child Development FundExpenditures by Function

37 68296 0000000Form 12




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 770.00 100.00 -87.0%

5) TOTAL, REVENUES 344,983.00 292,682.00 -15.2%


1) Instruction 1000-1999 331,173.00 263,839.00 -20.3%

2) Instruction - Related Services 2000-2999 0.00 13,039.00 New

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 13,810.00 15,804.00 14.4%

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%



July 1 Budget (Single Adoption)Child Development FundExpenditures by Function

37 68296 0000000Form 12




PercentDifference



a) As of July 1 - Unaudited 9791 33,436.97 17,207.55 -48.5%



d) Other Restatements 9795 (16,229.42) 0.00 -100.0%

e) Adjusted Beginning Balance (F1c + F1d) 17,207.55 17,207.55 0.0%

2) Ending Balance, June 30 (E + F1e) 17,207.55 17,207.55 0.0%


Stores 9712 0.00




Legally Restricted Balance 9740 17,207.55 b) Designated Amounts Designated for Economic Uncertainties 9770 0.00






Stores 9712 0.00



b) Restricted 9740 17,207.55


Other Commitments (by Resource/Object) 9760 0.00





July 1 Budget (Single Adoption)Child Development Fund


Form 12



6130 Child Development: Center-Based Reserve Account 17,207.55 17,207.55

Total, Restricted Balance 17,207.55 17,207.55


July 1 Budget (Single Adoption)Cafeteria Special Revenue Fund


Form 13




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 2,172,000.00 2,174,000.00 0.1%


4) Other Local Revenue 8600-8799 6,374,807.00 5,742,875.00 -9.9%

5) TOTAL, REVENUES 8,671,807.00 8,038,875.00 -7.3%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 0.00 0.0%

2) Classified Salaries 2000-2999 3,404,315.00 3,548,301.00 4.2%

3) Employee Benefits 3000-3999 1,043,524.00 1,066,610.00 2.2%

4) Books and Supplies 4000-4999 3,319,420.00 2,750,795.00 -17.1%

5) Services and Other Operating Expenditures 5000-5999 550,605.00 450,078.00 -18.3%

6) Capital Outlay 6000-6999 143,280.00 296,500.00 106.9%


8) Other Outgo - Transfers of Indirect Costs 7300-7399 345,048.00 310,826.00 -9.9%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (134,385.00) (384,235.00) 185.9%


b) Transfers Out 7600-7629 18,298.00 19,169.00 4.8%


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 (18,298.00) (19,169.00) 4.8%




Form 13




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (152,683.00) (403,404.00) 164.2%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 2,980,949.33 2,828,266.33 -5.1%


c) As of July 1 - Audited (F1a + F1b) 2,980,949.33 2,828,266.33 -5.1%


e) Adjusted Beginning Balance (F1c + F1d) 2,980,949.33 2,828,266.33 -5.1%

2) Ending Balance, June 30 (E + F1e) 2,828,266.33 2,424,862.33 -14.3%


Stores 9712 0.00









c) Undesignated Amount 9790 2,828,266.33


Stores 9712 0.00



b) Restricted 9740 2,424,862.33









Form 13




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00





H. LIABILITIES








I. FUND EQUITY





Form 13




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 2,172,000.00 2,174,000.00 0.1%


TOTAL, FEDERAL REVENUE 2,172,000.00 2,174,000.00 0.1%

OTHER STATE REVENUE

Child Nutrition Programs 8520 125,000.00 122,000.00 -2.4%


TOTAL, OTHER STATE REVENUE 125,000.00 122,000.00 -2.4%

OTHER LOCAL REVENUE

Other Local Revenue

Sales Sale of Equipment/Supplies 8631 137.00 0.00 -100.0%

Food Service Sales 8634 6,340,203.00 5,704,500.00 -10.0%


Interest 8660 30,900.00 20,500.00 -33.7%


Fees and Contracts


Other Local Revenue

All Other Local Revenue 8699 3,567.00 17,875.00 401.1%

TOTAL, OTHER LOCAL REVENUE 6,374,807.00 5,742,875.00 -9.9%

TOTAL, REVENUES 8,671,807.00 8,038,875.00 -7.3%




Form 13




PercentDifference




TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.0%

CLASSIFIED SALARIES

Classified Support Salaries 2200 2,092,305.00 2,248,116.00 7.4%

Classified Supervisors' and Administrators' Salaries 2300 1,041,520.00 1,050,228.00 0.8%



TOTAL, CLASSIFIED SALARIES 3,404,315.00 3,548,301.00 4.2%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 259,302.00 246,870.00 -4.8%





OPEB, Allocated 3701-3702 15,947.00 20,219.00 26.8%


PERS Reduction 3801-3802 0.00 0.00 0.0%


TOTAL, EMPLOYEE BENEFITS 1,043,524.00 1,066,610.00 2.2%

BOOKS AND SUPPLIES



Noncapitalized Equipment 4400 36,597.00 39,000.00 6.6%

Food 4700 3,005,000.00 2,500,000.00 -16.8%

TOTAL, BOOKS AND SUPPLIES 3,319,420.00 2,750,795.00 -17.1%




Form 13




PercentDifference





Insurance 5400-5450 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 100,000.00 76,800.00 -23.2%




Professional/Consulting Services and Operating Expenditures 5800 49,652.00 35,300.00 -28.9%

Communications 5900 5,200.00 3,600.00 -30.8%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 550,605.00 450,078.00 -18.3%

CAPITAL OUTLAY


Equipment 6400 92,137.00 125,000.00 35.7%

Equipment Replacement 6500 51,143.00 171,500.00 235.3%

TOTAL, CAPITAL OUTLAY 143,280.00 296,500.00 106.9%


Debt Service





Transfers of Indirect Costs - Interfund 7350 345,048.00 310,826.00 -9.9%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 345,048.00 310,826.00 -9.9%





Form 13




PercentDifference

INTERFUND TRANSFERS


From: General Fund 8916 0.00 0.00 0.0%






OTHER SOURCES/USES

SOURCES

Other Sources


Long-Term Debt Proceeds



(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) (18,298.00) (19,169.00) 4.8%




Form 13




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 2,172,000.00 2,174,000.00 0.1%



5) TOTAL, REVENUES 8,671,807.00 8,038,875.00 -7.3%


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 8,361,144.00 8,035,484.00 -3.9%



6) Enterprise 6000-6999 0.00 0.00 0.0%

7) General Administration 7000-7999 345,048.00 310,826.00 -9.9%

8) Plant Services 8000-8999 100,000.00 76,800.00 -23.2%


7600-7699 0.00 0.00 0.0%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (134,385.00) (384,235.00) 185.9%


b) Transfers Out 7600-7629 18,298.00 19,169.00 4.8%


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 (18,298.00) (19,169.00) 4.8%




Form 13




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (152,683.00) (403,404.00) 164.2%


a) As of July 1 - Unaudited 9791 2,980,949.33 2,828,266.33 -5.1%







Stores 9712 0.00










Stores 9712 0.00



b) Restricted 9740 2,424,862.33







July 1 Budget (Single Adoption)Cafeteria Special Revenue FundExhibit: Restricted Balance Detail

37 68296 0000000Form 13



5310 Child Nutrition: School Programs (e.g., School Lunch, School B 0.00 2,424,862.33

Total, Restricted Balance 0.00 2,424,862.33


July 1 Budget (Single Adoption)Deferred Maintenance Fund


Form 14




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 1,727.00 500.00 -71.0%

5) TOTAL, REVENUES 1,727.00 500.00 -71.0%

B. EXPENDITURES


2) Classified Salaries 2000-2999 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%


6) Capital Outlay 6000-6999 335,300.00 60,000.00 -82.1%


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





Form 14




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (341,073.00) (59,500.00) -82.6%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 469,005.58 127,932.58 -72.7%




e) Adjusted Beginning Balance (F1c + F1d) 469,005.58 127,932.58 -72.7%

2) Ending Balance, June 30 (E + F1e) 127,932.58 68,432.58 -46.5%


Stores 9712 0.00








Other Designations 9780 127,932.58



Stores 9712 0.00





Other Commitments 9760 68,432.58







Form 14




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00





H. LIABILITIES








I. FUND EQUITY





Form 14




PercentDifference

OTHER STATE REVENUE



OTHER LOCAL REVENUE

Other Local Revenue


Interest 8660 1,727.00 500.00 -71.0%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 1,727.00 500.00 -71.0%

TOTAL, REVENUES 1,727.00 500.00 -71.0%




Form 14




PercentDifference

CLASSIFIED SALARIES



TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.0%

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%

Unemployment Insurance 3501-3502 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%

OPEB, Active Employees 3751-3752 0.00 0.00 0.0%

PERS Reduction 3801-3802 0.00 0.00 0.0%

Other Employee Benefits 3901-3902 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




Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 7,500.00 0.00 -100.0%


Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.0%

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


CAPITAL OUTLAY

Land Improvements 6170 75,000.00 0.00 -100.0%

Buildings and Improvements of Buildings 6200 260,300.00 60,000.00 -76.9%

Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 335,300.00 60,000.00 -82.1%


Debt Service








Form 14




PercentDifference

INTERFUND TRANSFERS


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






OTHER SOURCES/USES

SOURCES

Other Sources


Long-Term Debt Proceeds



(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS









Form 14




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 1,727.00 500.00 -71.0%


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%

7) General Administration 7000-7999 0.00 0.00 0.0%

8) Plant Services 8000-8999 342,800.00 60,000.00 -82.5%


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%





Form 14




PercentDifference







e) Adjusted Beginning Balance (F1c + F1d) 469,005.58 127,932.58 -72.7%

2) Ending Balance, June 30 (E + F1e) 127,932.58 68,432.58 -46.5%


Stores 9712 0.00






Other Designations (by Resource/Object) 9780 127,932.58




Stores 9712 0.00





Other Commitments (by Resource/Object) 9760 68,432.58







Form 14





July 1 Budget (Single Adoption)Special Reserve Fund for Other Than Capital Outlay Projects


Form 17




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 0.00 0.00 0.0%

5) TOTAL, REVENUES 0.00 0.00 0.0%

B. EXPENDITURES





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%



9) TOTAL, EXPENDITURES 0.00 0.00 0.0%


D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 470,131.00 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 470,131.00 0.00 -100.0%




Form 17




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 470,131.00 0.00 -100.0%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 979,806.52 1,449,937.52 48.0%


c) As of July 1 - Audited (F1a + F1b) 979,806.52 1,449,937.52 48.0%


e) Adjusted Beginning Balance (F1c + F1d) 979,806.52 1,449,937.52 48.0%

2) Ending Balance, June 30 (E + F1e) 1,449,937.52 1,449,937.52 0.0%


Stores 9712 0.00








Other Designations 9780 1,449,937.52



Stores 9712 0.00






d) Assigned Other Assignments 9780 1,449,937.52






Form 17




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00





H. LIABILITIES








I. FUND EQUITY





Form 17




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue


Interest 8660 0.00 0.00 0.0%


TOTAL, OTHER LOCAL REVENUE 0.00 0.00 0.0%

TOTAL, REVENUES 0.00 0.00 0.0%




Form 17




PercentDifference

INTERFUND TRANSFERS


From: General Fund/CSSF 8912 0.00 0.00 0.0%

Other Authorized Interfund Transfers In 8919 470,131.00 0.00 -100.0%

(a) TOTAL, INTERFUND TRANSFERS IN 470,131.00 0.00 -100.0%


To: General Fund/CSSF 7612 0.00 0.00 0.0%


To: Deferred Maintenance Fund 7615 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) 470,131.00 0.00 -100.0%




Form 17




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 0.00 0.00 0.0%


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%




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 470,131.00 0.00 -100.0%




Form 17




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 470,131.00 0.00 -100.0%


a) As of July 1 - Unaudited 9791 979,806.52 1,449,937.52 48.0%


c) As of July 1 - Audited (F1a + F1b) 979,806.52 1,449,937.52 48.0%


e) Adjusted Beginning Balance (F1c + F1d) 979,806.52 1,449,937.52 48.0%



Stores 9712 0.00






Other Designations (by Resource/Object) 9780 1,449,937.52




Stores 9712 0.00






d) Assigned Other Assignments (by Resource/Object) 9780 1,449,937.52






Form 17





July 1 Budget (Single Adoption)Building Fund


Form 21

California Dept of EducationSACS Financial Reporting Software - 2011.1.0File: fund-d (Rev 03/29/2011) Page 1 Printed: 6/14/2011 7:37 AM



PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 101,424.00 0.00 -100.0%

B. EXPENDITURES


2) Classified Salaries 2000-2999 462,941.00 0.00 -100.0%

3) Employee Benefits 3000-3999 136,361.00 0.00 -100.0%

4) Books and Supplies 4000-4999 271,203.00 0.00 -100.0%

5) Services and Other Operating Expenditures 5000-5999 1,485,689.00 0.00 -100.0%

6) Capital Outlay 6000-6999 23,496,893.00 120,000.00 -99.5%

7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 2,375,458.00 2,885,342.00 21.5%



C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (28,127,121.00) (3,005,342.00) -89.3%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 8,842,432.00 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 8,842,432.00 0.00 -100.0%




Form 21




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (19,284,689.00) (3,005,342.00) -84.4%








Stores 9712 0.00










Stores 9712 0.00












Form 21




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00





H. LIABILITIES








I. FUND EQUITY





Form 21




PercentDifference

FEDERAL REVENUE

FEMA 8281 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 101,274.00 0.00 -100.0%


Other Local Revenue

All Other Local Revenue 8699 150.00 0.00 -100.0%



TOTAL, REVENUES 101,424.00 0.00 -100.0%




Form 21




PercentDifference

CLASSIFIED SALARIES

Classified Support Salaries 2200 238,150.00 0.00 -100.0%

Classified Supervisors' and Administrators' Salaries 2300 137,968.00 0.00 -100.0%

Clerical, Technical and Office Salaries 2400 86,823.00 0.00 -100.0%


TOTAL, CLASSIFIED SALARIES 462,941.00 0.00 -100.0%

EMPLOYEE BENEFITS

STRS 3101-3102 5,894.00 0.00 -100.0%

PERS 3201-3202 36,629.00 0.00 -100.0%

OASDI/Medicare/Alternative 3301-3302 27,899.00 0.00 -100.0%

Health and Welfare Benefits 3401-3402 36,807.00 0.00 -100.0%

Unemployment Insurance 3501-3502 3,545.00 0.00 -100.0%

Workers' Compensation 3601-3602 11,022.00 0.00 -100.0%

OPEB, Allocated 3701-3702 245.00 0.00 -100.0%


PERS Reduction 3801-3802 7,196.00 0.00 -100.0%

Other Employee Benefits 3901-3902 7,124.00 0.00 -100.0%

TOTAL, EMPLOYEE BENEFITS 136,361.00 0.00 -100.0%

BOOKS AND SUPPLIES


Materials and Supplies 4300 163,355.00 0.00 -100.0%

Noncapitalized Equipment 4400 107,848.00 0.00 -100.0%

TOTAL, BOOKS AND SUPPLIES 271,203.00 0.00 -100.0%



Travel and Conferences 5200 96.00 0.00 -100.0%

Insurance 5400-5450 0.00 0.00 0.0%








Form 21




PercentDifference

Professional/Consulting Services and Operating Expenditures 5800 1,346,106.00 0.00 -100.0%

Communications 5900 600.00 0.00 -100.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 1,485,689.00 0.00 -100.0%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%


Buildings and Improvements of Buildings 6200 22,995,186.00 120,000.00 -99.5%

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

Equipment 6400 59,452.00 0.00 -100.0%


TOTAL, CAPITAL OUTLAY 23,496,893.00 120,000.00 -99.5%


Other Transfers Out


Debt Service

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

Debt Service - Interest 7438 2,107,201.00 2,527,666.00 20.0%

Other Debt Service - Principal 7439 268,257.00 357,676.00 33.3%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 2,375,458.00 2,885,342.00 21.5%





Form 21




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 8,842,432.00 0.00 -100.0%

(a) TOTAL, INTERFUND TRANSFERS IN 8,842,432.00 0.00 -100.0%









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) 8,842,432.00 0.00 -100.0%




Form 21




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 101,424.00 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 25,853,087.00 120,000.00 -99.5%


7600-7699 2,375,458.00 2,885,342.00 21.5%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (28,127,121.00) (3,005,342.00) -89.3%


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 8,842,432.00 0.00 -100.0%




Form 21




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (19,284,689.00) (3,005,342.00) -84.4%









Stores 9712 0.00










Stores 9712 0.00












Form 21





July 1 Budget (Single Adoption)Capital Facilities FundExpenditures by Object

37 68296 0000000Form 25




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 750,000.00 375,000.00 -50.0%

5) TOTAL, REVENUES 750,000.00 375,000.00 -50.0%

B. EXPENDITURES



3) Employee Benefits 3000-3999 9,003.00 9,377.00 4.2%


5) Services and Other Operating Expenditures 5000-5999 736,562.00 360,750.00 -51.0%

6) Capital Outlay 6000-6999 26,115.00 10,000.00 -61.7%






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%




37 68296 0000000Form 25




PercentDifference









Stores 9712 0.00










Stores 9712 0.00











37 68296 0000000Form 25




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00





H. LIABILITIES








I. FUND EQUITY




37 68296 0000000Form 25




PercentDifference

OTHER STATE REVENUE






OTHER LOCAL REVENUE


Other Restricted Levies Secured Roll 8615 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.0%




Other 8622 0.00 0.00 0.0%




Interest 8660 25,000.00 25,000.00 0.0%


Fees and Contracts

Mitigation/Developer Fees 8681 725,000.00 350,000.00 -51.7%

Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 750,000.00 375,000.00 -50.0%

TOTAL, REVENUES 750,000.00 375,000.00 -50.0%



37 68296 0000000Form 25




PercentDifference



TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.0%

CLASSIFIED SALARIES


Classified Supervisors' and Administrators' Salaries 2300 2,520.00 0.00 -100.0%




EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 3,244.00 2,532.00 -21.9%


Health and Welfare Benefits 3401-3402 11.00 4,632.00 42009.1%

Unemployment Insurance 3501-3502 232.00 227.00 -2.2%

Workers' Compensation 3601-3602 750.00 332.00 -55.7%

OPEB, Allocated 3701-3702 79.00 79.00 0.0%


PERS Reduction 3801-3802 425.00 296.00 -30.4%

Other Employee Benefits 3901-3902 1,649.00 0.00 -100.0%

TOTAL, EMPLOYEE BENEFITS 9,003.00 9,377.00 4.2%

BOOKS AND SUPPLIES








37 68296 0000000Form 25




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%





Professional/Consulting Services and Operating Expenditures 5800 151,907.00 80,000.00 -47.3%

Communications 5900 150.00 250.00 66.7%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 736,562.00 360,750.00 -51.0%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%


Buildings and Improvements of Buildings 6200 8,300.00 10,000.00 20.5%


Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 26,115.00 10,000.00 -61.7%


Other Transfers Out


Debt Service







37 68296 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






July 1 Budget (Single Adoption)Capital Facilities Fund


Form 25




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 750,000.00 375,000.00 -50.0%


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%

7) General Administration 7000-7999 98,966.00 23,749.00 -76.0%

8) Plant Services 8000-8999 713,612.00 374,000.00 -47.6%


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%





Form 25




PercentDifference










Stores 9712 0.00










Stores 9712 0.00












Form 25





July 1 Budget (Single Adoption)County 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 5,542,432.00 0.00 -100.0%


5) TOTAL, REVENUES 5,592,432.00 25,000.00 -99.6%

B. EXPENDITURES



3) Employee Benefits 3000-3999 198.00 0.00 -100.0%



6) Capital Outlay 6000-6999 1,060,046.00 0.00 -100.0%



9) TOTAL, EXPENDITURES 1,641,129.00 0.00 -100.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 3,951,303.00 25,000.00 -99.4%


b) Transfers Out 7600-7629 5,542,432.00 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 (5,542,432.00) 0.00 -100.0%




Form 35




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (1,591,129.00) 25,000.00 -101.6%








Stores 9712 0.00




Legally Restricted Balance 9740 1,030,018.09






Stores 9712 0.00



b) Restricted 9740 1,055,018.09









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 5,542,432.00 0.00 -100.0%



TOTAL, OTHER STATE REVENUE 5,542,432.00 0.00 -100.0%

OTHER LOCAL REVENUE



Interest 8660 50,000.00 25,000.00 -50.0%


Other Local Revenue




TOTAL, REVENUES 5,592,432.00 25,000.00 -99.6%




Form 35




PercentDifference

CLASSIFIED SALARIES



Clerical, Technical and Office Salaries 2400 0.00 0.00 0.0%



EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 8.00 0.00 -100.0%

OASDI/Medicare/Alternative 3301-3302 134.00 0.00 -100.0%




OPEB, Allocated 3701-3702 0.00 0.00 0.0%


PERS Reduction 3801-3802 2.00 0.00 -100.0%


TOTAL, EMPLOYEE BENEFITS 198.00 0.00 -100.0%

BOOKS AND SUPPLIES








Form 35




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 700.00 0.00 -100.0%



Professional/Consulting Services and Operating Expenditures 5800 2,000.00 0.00 -100.0%



CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%


Buildings and Improvements of Buildings 6200 7,834.00 0.00 -100.0%

Books and Media for New School Libraries or Major Expansion of School Libraries 6300 57,811.00 0.00 -100.0%

Equipment 6400 994,401.00 0.00 -100.0%


TOTAL, CAPITAL OUTLAY 1,060,046.00 0.00 -100.0%


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 1,641,129.00 0.00 -100.0%




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 5,542,432.00 0.00 -100.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 5,542,432.00 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) (5,542,432.00) 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 5,542,432.00 0.00 -100.0%


5) TOTAL, REVENUES 5,592,432.00 25,000.00 -99.6%


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 1,641,129.00 0.00 -100.0%


7600-7699 0.00 0.00 0.0%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 3,951,303.00 25,000.00 -99.4%


b) Transfers Out 7600-7629 5,542,432.00 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 (5,542,432.00) 0.00 -100.0%




Form 35




PercentDifference










Stores 9712 0.00










Stores 9712 0.00



b) Restricted 9740 1,055,018.09









Form 35



7710 State School Facilities Projects 1,030,018.09 1,055,018.09



July 1 Budget (Single Adoption)Special Reserve Fund for Capital Outlay Projects


Form 40

California Dept of EducationSACS Financial Reporting Software - 2011.1.0File: fund-d (Rev 03/29/2011) Page 1 Printed: 6/14/2011 12:26 PM



PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 86,389.00 5,000.00 -94.2%

B. EXPENDITURES



3) Employee Benefits 3000-3999 6,883.00 0.00 -100.0%



6) Capital Outlay 6000-6999 2,344,375.00 0.00 -100.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 1,374,322.00 0.00 -100.0%



C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (3,725,931.00) 5,000.00 -100.1%


b) Transfers Out 7600-7629 1,000,000.00 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 (793,233.00) 0.00 -100.0%




Form 40




PercentDifference









Stores 9712 0.00










Stores 9712 0.00












Form 40




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00





H. LIABILITIES








I. FUND EQUITY





Form 40




PercentDifference

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.0%



OTHER STATE REVENUE




OTHER LOCAL REVENUE

Other Local Revenue




Interest 8660 50,000.00 5,000.00 -90.0%


Other Local Revenue

All Other Local Revenue 8699 36,389.00 0.00 -100.0%



TOTAL, REVENUES 86,389.00 5,000.00 -94.2%




Form 40




PercentDifference

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 157.00 0.00 -100.0%

PERS 3201-3202 974.00 0.00 -100.0%

OASDI/Medicare/Alternative 3301-3302 3,922.00 0.00 -100.0%



Workers' Compensation 3601-3602 1,236.00 0.00 -100.0%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%


PERS Reduction 3801-3802 213.00 0.00 -100.0%


TOTAL, EMPLOYEE BENEFITS 6,883.00 0.00 -100.0%

BOOKS AND SUPPLIES


Materials and Supplies 4300 736.00 0.00 -100.0%






Form 40




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%








CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%


Buildings and Improvements of Buildings 6200 2,205,359.00 0.00 -100.0%


Equipment 6400 16,000.00 0.00 -100.0%


TOTAL, CAPITAL OUTLAY 2,344,375.00 0.00 -100.0%


Other Transfers Out



To JPAs 7213 0.00 0.00 0.0%


Debt Service

Debt Service - Interest 7438 93,080.00 0.00 -100.0%

Other Debt Service - Principal 7439 1,281,242.00 0.00 -100.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 1,374,322.00 0.00 -100.0%

TOTAL, EXPENDITURES 3,812,320.00 0.00 -100.0%




Form 40




PercentDifference

INTERFUND TRANSFERS


From: General Fund/CSSF 8912 0.00 0.00 0.0%

Other Authorized Interfund Transfers In 8919 206,767.00 0.00 -100.0%

(a) TOTAL, INTERFUND TRANSFERS IN 206,767.00 0.00 -100.0%


To: General Fund/CSSF 7612 1,000,000.00 0.00 -100.0%




(b) TOTAL, INTERFUND TRANSFERS OUT 1,000,000.00 0.00 -100.0%




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




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (793,233.00) 0.00 -100.0%




Form 40




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 86,389.00 5,000.00 -94.2%


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 2,437,998.00 0.00 -100.0%


7600-7699 1,374,322.00 0.00 -100.0%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (3,725,931.00) 5,000.00 -100.1%


b) Transfers Out 7600-7629 1,000,000.00 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 (793,233.00) 0.00 -100.0%




Form 40




PercentDifference










Stores 9712 0.00










Stores 9712 0.00












Form 40





July 1 Budget (Single Adoption)Capital Project Fund for Blended Component Units


Form 49




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 26,433,952.00 18,304,500.00 -30.8%

B. EXPENDITURES





5) Services and Other Operating Expenditures 5000-5999 1,531,032.00 481,500.00 -68.6%

6) Capital Outlay 6000-6999 944,170.00 0.00 -100.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 452,215.00 0.00 -100.0%


9) TOTAL, EXPENDITURES 3,280,522.00 481,500.00 -85.3%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 23,153,430.00 17,823,000.00 -23.0%


b) Transfers Out 7600-7629 40,248,933.00 31,871,836.00 -20.8%

2) Other Sources/Uses a) Sources 8930-8979 5,640,253.00 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 (31,490,908.00) (31,871,836.00) 1.2%




Form 49




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (8,337,478.00) (14,048,836.00) 68.5%


b) Audit Adjustments 9793 (3,100,000.00) 0.00 -100.0%






Stores 9712 0.00










Stores 9712 0.00



b) Restricted 9740 90,224,399.05









Form 49




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00





H. LIABILITIES








I. FUND EQUITY





Form 49




PercentDifference

FEDERAL REVENUE



OTHER STATE REVENUE






OTHER LOCAL REVENUE


Other Restricted Levies Secured Roll 8615 23,477,010.00 18,125,000.00 -22.8%

Unsecured Roll 8616 0.00 0.00 0.0%




Other 8622 0.00 0.00 0.0%





Interest 8660 2,269,880.00 29,500.00 -98.7%

Net Increase (Decrease) in the Fair Value of Investments 8662 161,316.00 0.00 -100.0%

Other Local Revenue

All Other Local Revenue 8699 525,746.00 150,000.00 -71.5%



TOTAL, REVENUES 26,433,952.00 18,304,500.00 -30.8%




Form 49




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%


Unemployment Insurance 3501-3502 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








Insurance 5400-5450 0.00 0.00 0.0%








Form 49




PercentDifference

Professional/Consulting Services and Operating Expenditures 5800 1,513,139.00 481,500.00 -68.2%

Communications 5900 470.00 0.00 -100.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 1,531,032.00 481,500.00 -68.6%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%


Buildings and Improvements of Buildings 6200 807,970.00 0.00 -100.0%


Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 944,170.00 0.00 -100.0%


Other Transfers Out



To JPAs 7213 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%

Debt Service - Interest 7438 152,215.00 0.00 -100.0%

Other Debt Service - Principal 7439 300,000.00 0.00 -100.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 452,215.00 0.00 -100.0%

TOTAL, EXPENDITURES 3,280,522.00 481,500.00 -85.3%




Form 49




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 3,117,772.00 0.00 -100.0%

(a) TOTAL, INTERFUND TRANSFERS IN 3,117,772.00 0.00 -100.0%




Other Authorized Interfund Transfers Out 7619 40,248,933.00 31,871,836.00 -20.8%

(b) TOTAL, INTERFUND TRANSFERS OUT 40,248,933.00 31,871,836.00 -20.8%




Form 49




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds Proceeds from Sale of Bonds 8951 5,640,253.00 0.00 -100.0%

Other Sources County School Bldg Aid 8961 0.00 0.00 0.0%






(c) TOTAL, SOURCES 5,640,253.00 0.00 -100.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (31,490,908.00) (31,871,836.00) 1.2%




Form 49




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 26,433,952.00 18,304,500.00 -30.8%


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 2,828,307.00 481,500.00 -83.0%


7600-7699 452,215.00 0.00 -100.0%

10) TOTAL, EXPENDITURES 3,280,522.00 481,500.00 -85.3%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 23,153,430.00 17,823,000.00 -23.0%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 3,117,772.00 0.00 0.0%

b) Transfers Out 7600-7629 40,248,933.00 31,871,836.00 0.0%

2) Other Sources/Uses a) Sources 8930-8979 5,640,253.00 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 (31,490,908.00) (31,871,836.00) 0.0%




Form 49




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (8,337,478.00) (14,048,836.00) 68.5%



b) Audit Adjustments 9793 (3,100,000.00) 0.00 -100.0%






Stores 9712 0.00










Stores 9712 0.00



b) Restricted 9740 90,224,399.05









Form 49



9010 Other Local 104,273,235.05 90,224,399.05



July 1 Budget (Single Adoption)Bond Interest and Redemption Fund


Form 51




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 0.00 0.00 0.0%

B. EXPENDITURES






6) Capital Outlay 6000-6999 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%





Form 51




PercentDifference


F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 8,141,321.13 8,141,321.13 0.0%


c) As of July 1 - Audited (F1a + F1b) 8,141,321.13 8,141,321.13 0.0%


e) Adjusted Beginning Balance (F1c + F1d) 8,141,321.13 8,141,321.13 0.0%



Stores 9712 0.00










Stores 9712 0.00












Form 51




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00





H. LIABILITIES








I. FUND EQUITY





Form 51




PercentDifference

FEDERAL REVENUE



OTHER STATE REVENUE

Tax Relief Subventions Voted Indebtedness Levies




OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes Voted Indebtedness Levies Secured Roll 8611 0.00 0.00 0.0%

Unsecured Roll 8612 0.00 0.00 0.0%




Interest 8660 0.00 0.00 0.0%


Other Local Revenue








Form 51




PercentDifference


Debt Service

Bond Redemptions 7433 0.00 0.00 0.0%

Bond Interest and Other Service Charges 7434 0.00 0.00 0.0%




TOTAL, EXPENDITURES 0.00 0.00 0.0%




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%



5) TOTAL, REVENUES 0.00 0.00 0.0%


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%




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 8,141,321.13 8,141,321.13 0.0%




e) Adjusted Beginning Balance (F1c + F1d) 8,141,321.13 8,141,321.13 0.0%



Stores 9712 0.00










Stores 9712 0.00












Form 51





July 1 Budget (Single Adoption)Debt Service Fund for Blended Component Units


Form 52




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 0.00 0.00 0.0%

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 31,266,949.00 31,871,836.00 1.9%


9) TOTAL, EXPENDITURES 31,266,949.00 31,871,836.00 1.9%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (31,266,949.00) (31,871,836.00) 1.9%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 33,624,394.00 31,871,836.00 -5.2%

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 33,624,394.00 31,871,836.00 -5.2%




Form 52




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 2,357,445.00 0.00 -100.0%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 0.00 2,357,445.00 New


c) As of July 1 - Audited (F1a + F1b) 0.00 2,357,445.00 New


e) Adjusted Beginning Balance (F1c + F1d) 0.00 2,357,445.00 New



Stores 9712 0.00










Stores 9712 0.00



b) Restricted 9740 2,357,445.00









Form 52




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00





H. LIABILITIES








I. FUND EQUITY





Form 52




PercentDifference

FEDERAL REVENUE



OTHER STATE REVENUE

Tax Relief Subventions Voted Indebtedness Levies




OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes Voted Indebtedness Levies Secured Roll 8611 0.00 0.00 0.0%

Unsecured Roll 8612 0.00 0.00 0.0%



Non-Ad Valorem Taxes

Other 8622 0.00 0.00 0.0%


Interest 8660 0.00 0.00 0.0%


Other Local Revenue








Form 52




PercentDifference


Debt Service

Bond Redemptions 7433 0.00 0.00 0.0%

Bond Interest and Other Service Charges 7434 0.00 0.00 0.0%

Debt Service - Interest 7438 23,561,949.00 23,231,836.00 -1.4%

Other Debt Service - Principal 7439 7,705,000.00 8,640,000.00 12.1%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 31,266,949.00 31,871,836.00 1.9%

TOTAL, EXPENDITURES 31,266,949.00 31,871,836.00 1.9%




Form 52




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 33,624,394.00 31,871,836.00 -5.2%

(a) TOTAL, INTERFUND TRANSFERS IN 33,624,394.00 31,871,836.00 -5.2%




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) 33,624,394.00 31,871,836.00 -5.2%




Form 52




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 0.00 0.00 0.0%


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 31,266,949.00 31,871,836.00 1.9%

10) TOTAL, EXPENDITURES 31,266,949.00 31,871,836.00 1.9%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (31,266,949.00) (31,871,836.00) 1.9%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 33,624,394.00 31,871,836.00 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 33,624,394.00 31,871,836.00 0.0%




Form 52




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 2,357,445.00 0.00 -100.0%


a) As of July 1 - Unaudited 9791 0.00 2,357,445.00 New


c) As of July 1 - Audited (F1a + F1b) 0.00 2,357,445.00 New


e) Adjusted Beginning Balance (F1c + F1d) 0.00 2,357,445.00 New



Stores 9712 0.00










Stores 9712 0.00



b) Restricted 9740 2,357,445.00









Form 52



9010 Other Local 0.00 2,357,445.00

Total, Restricted Balance 0.00 2,357,445.00


July 1 Budget (Single Adoption)Other Enterprise FundExpenses by Object

37 68296 0000000Form 63

California Dept of EducationSACS Financial Reporting Software - 2011.1.0File: fund-e (Rev 03/29/2011) Page 1 Printed: 6/14/2011 1:53 PM



PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 13,405,342.00 14,289,500.00 6.6%

5) TOTAL, REVENUES 13,405,342.00 14,289,500.00 6.6%

B. EXPENSES

1) Certificated Salaries 1000-1999 1,476,300.00 1,517,952.00 2.8%

2) Classified Salaries 2000-2999 6,793,856.00 6,884,363.00 1.3%

3) Employee Benefits 3000-3999 2,713,646.00 2,858,256.00 5.3%


5) Services and Other Operating Expenses 5000-5999 1,928,133.00 1,963,284.00 1.8%

6) Depreciation 6000-6999 107,100.00 107,100.00 0.0%



9) TOTAL, EXPENSES 13,611,965.00 13,915,637.00 2.2%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (206,623.00) 373,863.00 -280.9%


b) Transfers Out 7600-7629 0.00 46,021.00 New


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 (46,021.00) New



37 68296 0000000Form 63




PercentDifference

E. NET INCREASE (DECREASE) IN NET ASSETS (C + D4) (206,623.00) 327,842.00 -258.7%

F. NET ASSETS 1) Beginning Net Assets a) As of July 1 - Unaudited 9791 2,926,485.74 2,736,092.16 -6.5%



d) Other Restatements 9795 16,229.42 0.00 -100.0%

e) Adjusted Beginning Net Assets (F1c + F1d) 2,942,715.16 2,736,092.16 -7.0%

2) Ending Net Assets, June 30 (E + F1e) 2,736,092.16 3,063,934.16 12.0%

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

Stores 9712 0.00




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 3,063,934.16



37 68296 0000000Form 63




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00



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 0.00

g) Accumulated Depreciation - Equipment 9445 0.00

h) Work in Progress 9450 0.00




37 68296 0000000Form 63




PercentDifference

H. LIABILITIES






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 0.00

e) Lease Revenue Bonds Payable 9668 0.00

f) Other General Long-Term Liabilities 9669 0.00


I. NET ASSETS

Net Assets, June 30 (G10 - H7) 0.00



37 68296 0000000Form 63




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue

Sales

All Other Sales 8639 0.00 0.00 0.0%

Leases and Rentals 8650 53,000.00 54,000.00 1.9%

Interest 8660 3,500.00 3,500.00 0.0%


Fees and Contracts


Other Local Revenue

All Other Local Revenue 8699 13,348,842.00 14,232,000.00 6.6%

TOTAL, OTHER LOCAL REVENUE 13,405,342.00 14,289,500.00 6.6%

TOTAL, REVENUES 13,405,342.00 14,289,500.00 6.6%



37 68296 0000000Form 63




PercentDifference


Certificated Teachers' Salaries 1100 1,233,955.00 1,276,064.00 3.4%


Certificated Supervisors' and Administrators' Salaries 1300 242,345.00 241,888.00 -0.2%


TOTAL, CERTIFICATED SALARIES 1,476,300.00 1,517,952.00 2.8%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 1,501,622.00 1,682,590.00 12.1%

Classified Support Salaries 2200 3,515,668.00 3,441,079.00 -2.1%

Classified Supervisors' and Administrators' Salaries 2300 1,378,344.00 1,382,437.00 0.3%



TOTAL, CLASSIFIED SALARIES 6,793,856.00 6,884,363.00 1.3%

EMPLOYEE BENEFITS

STRS 3101-3102 117,779.00 119,230.00 1.2%

PERS 3201-3202 761,278.00 674,548.00 -11.4%

OASDI/Medicare/Alternative 3301-3302 489,765.00 539,622.00 10.2%

Health and Welfare Benefits 3401-3402 822,236.00 888,096.00 8.0%


Workers' Compensation 3601-3602 193,982.00 201,886.00 4.1%

OPEB, Allocated 3701-3702 36,542.00 48,113.00 31.7%


PERS Reduction 3801-3802 0.00 0.00 0.0%

Other Employee Benefits 3901-3902 183,454.00 183,715.00 0.1%

TOTAL, EMPLOYEE BENEFITS 2,713,646.00 2,858,256.00 5.3%

BOOKS AND SUPPLIES


Books and Other Reference Materials 4200 4,448.00 2,300.00 -48.3%


Noncapitalized Equipment 4400 38,263.00 45,000.00 17.6%

Food 4700 9,782.00 0.00 -100.0%




37 68296 0000000Form 63




PercentDifference

SERVICES AND OTHER OPERATING EXPENSES




Insurance 5400-5450 0.00 0.00 0.0%




Transfers of Direct Costs - Interfund 5750 1,434,473.00 1,476,063.00 2.9%

Professional/Consulting Services and Operating Expenditures 5800 404,113.00 407,740.00 0.9%

Communications 5900 6,655.00 6,400.00 -3.8%

TOTAL, SERVICES AND OTHER OPERATING EXPENSES 1,928,133.00 1,963,284.00 1.8%

DEPRECIATION

Depreciation Expense 6900 107,100.00 107,100.00 0.0%

TOTAL, DEPRECIATION 107,100.00 107,100.00 0.0%


Other Transfers Out



TOTAL, EXPENSES 13,611,965.00 13,915,637.00 2.2%



37 68296 0000000Form 63




PercentDifference

INTERFUND TRANSFERS





Other Authorized Interfund Transfers Out 7619 0.00 46,021.00 New

(b) TOTAL, INTERFUND TRANSFERS OUT 0.00 46,021.00 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%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 (46,021.00) New


July 1 Budget (Single Adoption)Other Enterprise FundExpenses by Function

37 68296 0000000Form 63




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 13,405,342.00 14,289,500.00 6.6%

5) TOTAL, REVENUES 13,405,342.00 14,289,500.00 6.6%

B. EXPENSES (Objects 1000-7999)

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 13,611,965.00 13,915,637.00 2.2%


8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENSES 13,611,965.00 13,915,637.00 2.2%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (206,623.00) 373,863.00 -280.9%


b) Transfers Out 7600-7629 0.00 46,021.00 New


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 (46,021.00) New


July 1 Budget (Single Adoption)Other Enterprise FundExpenses by Function

37 68296 0000000Form 63




PercentDifference

E. NET INCREASE (DECREASE) IN NET ASSETS (C + D4) (206,623.00) 327,842.00 -258.7%

F. NET ASSETS 1) Beginning Net Assets




d) Other Restatements 9795 16,229.42 0.00 -100.0%

e) Adjusted Beginning Net Assets (F1c + F1d) 2,942,715.16 2,736,092.16 -7.0%


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

Revolving Cash 9711 0.00

Stores 9712 0.00





b) Designated Amounts




c) Undesignated Amount 9790 2,736,092.16 Components of Ending Net Assets (Budget) a) Capital Assets, Net of Related Debt 9796 0.00




July 1 Budget (Single Adoption)Other Enterprise Fund


Form 63





July 1 Budget (Single Adoption)Self-Insurance FundExpenses by Object

37 68296 0000000Form 67




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 8,873,899.00 8,250,000.00 -7.0%

B. EXPENSES

1) Certificated Salaries 1000-1999 36,400.00 0.00 -100.0%


3) Employee Benefits 3000-3999 121,856.00 86,661.00 -28.9%


5) Services and Other Operating Expenses 5000-5999 8,395,839.00 7,980,436.00 -4.9%

6) Depreciation 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENSES 8,882,287.00 8,301,542.00 -6.5%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (8,388.00) (51,542.00) 514.5%


b) Transfers Out 7600-7629 360,000.00 360,000.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%




37 68296 0000000Form 67




PercentDifference

E. NET INCREASE (DECREASE) IN NET ASSETS (C + D4) 1,513,045.00 1,290,165.00 -14.7%

F. NET ASSETS 1) Beginning Net Assets a) As of July 1 - Unaudited 9791 6,917,887.61 8,430,932.61 21.9%




e) Adjusted Beginning Net Assets (F1c + F1d) 6,917,887.61 8,430,932.61 21.9%



Stores 9712 0.00














37 68296 0000000Form 67




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00














37 68296 0000000Form 67




PercentDifference

H. LIABILITIES













I. NET ASSETS




37 68296 0000000Form 67




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue


Interest 8660 75,000.00 31,000.00 -58.7%


Fees and Contracts

In-District Premiums/ Contributions 8674 8,328,380.00 8,019,000.00 -3.7%


Other Local Revenue

All Other Local Revenue 8699 470,519.00 200,000.00 -57.5%



TOTAL, REVENUES 8,873,899.00 8,250,000.00 -7.0%



37 68296 0000000Form 67




PercentDifference


Certificated Pupil Support Salaries 1200 23,488.00 0.00 -100.0%

Certificated Supervisors' and Administrators' Salaries 1300 12,912.00 0.00 -100.0%

TOTAL, CERTIFICATED SALARIES 36,400.00 0.00 -100.0%

CLASSIFIED SALARIES


Classified Supervisors' and Administrators' Salaries 2300 53,177.00 53,958.00 1.5%


Other Classified Salaries 2900 1,500.00 0.00 -100.0%


EMPLOYEE BENEFITS

STRS 3101-3102 3,270.00 633.00 -80.6%

PERS 3201-3202 33,000.00 26,209.00 -20.6%





OPEB, Allocated 3701-3702 5,643.00 1,169.00 -79.3%


PERS Reduction 3801-3802 5,351.00 3,994.00 -25.4%


TOTAL, EMPLOYEE BENEFITS 121,856.00 86,661.00 -28.9%

BOOKS AND SUPPLIES



Noncapitalized Equipment 4400 60,217.00 4,000.00 -93.4%




37 68296 0000000Form 67




PercentDifference





Insurance 5400-5450 6,011,277.00 5,777,200.00 -3.9%




Professional/Consulting Services and Operating Expenditures 5800 2,304,990.00 2,176,800.00 -5.6%

Communications 5900 60.00 100.00 66.7%

TOTAL, SERVICES AND OTHER OPERATING EXPENSES 8,395,839.00 7,980,436.00 -4.9%

DEPRECIATION

Depreciation Expense 6900 0.00 0.00 0.0%

TOTAL, DEPRECIATION 0.00 0.00 0.0%

TOTAL, EXPENSES 8,882,287.00 8,301,542.00 -6.5%



37 68296 0000000Form 67




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 1,881,433.00 1,701,707.00 -9.6%

(a) TOTAL, INTERFUND TRANSFERS IN 1,881,433.00 1,701,707.00 -9.6%




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) 1,521,433.00 1,341,707.00 -11.8%


July 1 Budget (Single Adoption)Self-Insurance Fund

Expenses by Function37 68296 0000000

Form 67




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 8,873,899.00 8,250,000.00 -7.0%


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 8,882,287.00 8,301,542.00 -6.5%


8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENSES 8,882,287.00 8,301,542.00 -6.5%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (8,388.00) (51,542.00) 514.5%


b) Transfers Out 7600-7629 360,000.00 360,000.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 67




PercentDifference

E. NET INCREASE (DECREASE) IN NET ASSETS (C + D4) 1,513,045.00 1,290,165.00 -14.7%


a) As of July 1 - Unaudited 9791 6,917,887.61 8,430,932.61 21.9%




e) Adjusted Beginning Net Assets (F1c + F1d) 6,917,887.61 8,430,932.61 21.9%




Stores 9712 0.00









c) Undesignated Amount 9790 8,430,932.61 Components of Ending Net Assets (Budget) a) Capital Assets, Net of Related Debt 9796 0.00






Form 67





July 1 Budget (Single Adoption)Foundation Private-Purpose Trust Fund

Expenses by Object37 68296 0000000

Form 73




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 49,836.00 0.00 -100.0%

B. EXPENSES

1) Certificated Salaries 1000-1999 2,268.00 0.00 -100.0%


3) Employee Benefits 3000-3999 292.00 0.00 -100.0%


5) Services and Other Operating Expenses 5000-5999 88,686.00 0.00 -100.0%

6) Depreciation 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENSES 792,650.00 0.00 -100.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (742,814.00) 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 73




PercentDifference

E. NET INCREASE (DECREASE) IN NET ASSETS (C + D4) (742,814.00) 0.00 -100.0%

F. NET ASSETS 1) Beginning Net Assets a) As of July 1 - Unaudited 9791 752,813.70 9,999.70 -98.7%




e) Adjusted Beginning Net Assets (F1c + F1d) 752,813.70 9,999.70 -98.7%

2) Ending Net Assets, June 30 (E + F1e) 9,999.70 9,999.70 0.0%


Stores 9712 0.00








c) Undesignated Amount 9790 9,999.70



c) Unrestricted Net Assets 9790 9,999.70




Form 73




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00















Form 73




PercentDifference

H. LIABILITIES













I. NET ASSETS





Form 73




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue


Interest 8660 10,000.00 0.00 -100.0%


Other Local Revenue

All Other Local Revenue 8699 39,836.00 0.00 -100.0%


TOTAL, REVENUES 49,836.00 0.00 -100.0%




Form 73




PercentDifference


Certificated Teachers' Salaries 1100 0.00 0.00 0.0%



Other Certificated Salaries 1900 2,268.00 0.00 -100.0%

TOTAL, CERTIFICATED SALARIES 2,268.00 0.00 -100.0%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 0.00 0.00 0.0%






EMPLOYEE BENEFITS

STRS 3101-3102 188.00 0.00 -100.0%

PERS 3201-3202 0.00 0.00 0.0%

OASDI/Medicare/Alternative 3301-3302 33.00 0.00 -100.0%




OPEB, Allocated 3701-3702 0.00 0.00 0.0%


PERS Reduction 3801-3802 0.00 0.00 0.0%


TOTAL, EMPLOYEE BENEFITS 292.00 0.00 -100.0%

BOOKS AND SUPPLIES





Food 4700 0.00 0.00 0.0%





Form 73




PercentDifference





Insurance 5400-5450 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 0.0%





TOTAL, SERVICES AND OTHER OPERATING EXPENSES 88,686.00 0.00 -100.0%

DEPRECIATION

Depreciation Expense 6900 0.00 0.00 0.0%

TOTAL, DEPRECIATION 0.00 0.00 0.0%




TOTAL, EXPENSES 792,650.00 0.00 -100.0%




Form 73




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




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




Form 73




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 49,836.00 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%


5) Community Services 5000-5999 792,650.00 0.00 -100.0%

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%

10) TOTAL, EXPENSES 792,650.00 0.00 -100.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (742,814.00) 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 73




PercentDifference

E. NET INCREASE (DECREASE) IN NET ASSETS (C + D4) (742,814.00) 0.00 -100.0%






e) Adjusted Beginning Net Assets (F1c + F1d) 752,813.70 9,999.70 -98.7%

2) Ending Net Assets, June 30 (E + F1e) 9,999.70 9,999.70 0.0%



Stores 9712 0.00









c) Undesignated Amount 9790 9,999.70 Components of Ending Net Assets (Budget) a) Capital Assets, Net of Related Debt 9796 0.00


c) Unrestricted Net Assets 9790 9,999.70




Form 73





July 1 Budget (Single Adoption)Average Daily Attendance 37 68296 0000000

Form A

California Dept of EducationSACS Financial Reporting Software - 2011.1.0File: ada-d (Rev 01/14/2011) Page 1 of 2 Printed: 6/13/2011 12:27 PM


Description P-2 ADA Annual ADARevenue Limit

ADAEstimatedP-2 ADA

EstimatedAnnual ADA

EstimatedRevenue Limit

ADAELEMENTARY 1. General Education 22,474.36 22,474.36 22,474.36 22,474.36 a. Kindergarten 2,650.65 2,650.65 b. Grades One through Three 7,131.99 7,131.99 c. Grades Four through Six 7,168.12 7,168.12 d. Grades Seven and Eight 4,928.68 4,928.68 e. Opportunity Schools and Full-Day Opportunity Classes f. Home and Hospital 2.91 2.91 g. Community Day School 2. Special Education a. Special Day Class 555.53 555.53 b. Nonpublic, Nonsectarian Schools (EC 56366[a][7]) 36.48 36.48 c. Nonpublic, Nonsectarian Schools - Licensed Children's Institutions 3. TOTAL, ELEMENTARY 22,474.36 22,474.36 22,474.36 22,474.36 22,474.36 22,474.36HIGH SCHOOL 4. General Education 10,576.84 10,576.84 10,576.84 10,576.84 a. Grades Nine through Twelve 10,071.76 10,071.76 b. Continuation Education 169.01 169.01 c. Opportunity Schools and Full-Day Opportunity Classes d. Home and Hospital 5.26 5.26 e. Community Day School 5. Special Education a. Special Day Class 271.98 271.98 b. Nonpublic, Nonsectarian Schools (EC 56366[a][7]) 58.83 58.83 c. Nonpublic, Nonsectarian Schools - Licensed Children's Institutions 6. TOTAL, HIGH SCHOOL 10,576.84 10,576.84 10,576.84 10,576.84 10,576.84 10,576.84COUNTY SUPPLEMENT 7. County Community Schools (EC 1982[a]) a. Elementary b. High School 8. Special Education a. Special Day Class - Elementary 0.90 0.90 0.90 0.90 0.90 0.90 b. Special Day Class - High School 2.37 2.37 2.37 2.37 2.37 2.37 c. Nonpublic, Nonsectarian Schools - Elementary d. Nonpublic, Nonsectarian Schools - High School 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 3.27 3.27 3.27 3.27 3.27 3.2710. TOTAL, K-12 ADA (sum lines 3, 6, and 9) 33,054.47 33,054.47 33,054.47 33,054.47 33,054.47 33,054.4711. ADA for Necessary Small Schools also included in lines 3 and 6.12. REGIONAL OCCUPATIONAL CENTERS & PROGRAMS*


July 1 Budget (Single Adoption)Average Daily Attendance 37 68296 0000000

Form A

California Dept of EducationSACS Financial Reporting Software - 2011.1.0File: ada-d (Rev 01/14/2011) Page 2 of 2 Printed: 6/13/2011 12:27 PM


Description P-2 ADA Annual ADARevenue Limit

ADAEstimatedP-2 ADA

EstimatedAnnual ADA

EstimatedRevenue Limit

ADACLASSES 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) 33,054.47 33,054.47 33,054.47 33,054.47 33,054.47 33,054.47SUPPLEMENTAL 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), currently in effect for a five-year period from 2008-09through 2012-13.*ADA is no longer collected as a result of flexibility provisions of SBX3 4 (Chapter 12, Statutes of 2009), currently in effect for a five-year period from 2008-09through 2012-13.


July 1 Budget (Single Adoption)2010-11 Estimated Actuals

GENERAL FUNDCurrent Expense Formula/Minimum Classroom Compensation

37 68296 0000000Form CEA

California Dept of EducationSACS Financial Reporting Software - 2011.1.0File: cea (Rev 03/03/2010) Page 1 of 1 Printed: 6/13/2011 12:53 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 117,034,528.00 301 2,463,574.00 303 114,570,954.00 305 31,477.00 307 114,539,477.00 309

2000 - Classified Salaries 41,552,141.00 311 1,107,069.00 313 40,445,072.00 315 4,457,782.00 317 35,987,290.00 3193000 - Employee Benefits(Excluding 3800) 48,728,316.00 321 1,930,248.00 323 46,798,068.00 325 1,846,975.00 327 44,951,093.00 3294000 - Books, SuppliesEquip Replace. (6500) 11,809,652.00 331 480,587.00 333 11,329,065.00 335 3,318,044.00 337 8,011,021.00 3395000 - Services. . . &7300 - Indirect Costs 29,093,564.00 341 859,305.00 343 28,234,259.00 345 10,700,218.00 347 17,534,041.00 349

TOTAL 241,377,418.00 365 TOTAL 221,022,922.00 369

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 97,282,663.00 3752. Salaries of Instructional Aides Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2100 10,782,977.00 3803. STRS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3101 & 3102 7,892,660.00 3824. PERS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3201 & 3202 1,679,213.00 3835. OASDI - Regular, Medicare and Alternative. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3301 & 3302 2,340,978.00 3846. Health & Welfare Benefits (EC 41372) (Include Health, Dental, Vision, Pharmaceutical, and Annuity Plans). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3401 & 3402 12,023,985.00 3857. Unemployment Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3501 & 3502 812,132.00 3908. Workers' Compensation Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3601 & 3602 2,629,740.00 3929. OPEB, Active Employees (EC 41372). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3751 & 3752 708,834.0010. Other Benefits (EC 22310). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3901 & 3902 3,240,802.00 39311. SUBTOTAL Salaries and Benefits (Sum Lines 1 - 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 139,393,984.00 39512. Less: Teacher and Instructional Aide Salaries and Benefits deducted in Column 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 704.0013a. Less: Teacher and Instructional Aide Salaries and Benefits (other than Lottery) deducted in Column 4a (Extracted). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00 396 b. Less: Teacher and Instructional Aide Salaries and Benefits (other than Lottery) deducted in Column 4b (Overrides)*. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39614. TOTAL SALARIES AND BENEFITS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 139,393,280.00 39715. 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63.07%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 the provisionsof 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 the provisionsof EC 41374.1. Minimum percentage required (60% elementary, 55% unified, 50% high) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55.00%2. Percentage spent by this district (Part II, Line 15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63.07%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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 221,022,922.005. Deficiency Amount (Part III, Line 3 times Line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00



GENERAL FUNDCurrent Expense Formula/Minimum Classroom Compensation

37 68296 0000000Form CEB

California Dept of EducationSACS Financial Reporting Software - 2011.1.0File: ceb (Rev 03/03/2010) Page 1 of 1 Printed: 6/13/2011 1:04 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 119,226,764.00 301 2,432,929.00 303 116,793,835.00 305 0.00 307 116,793,835.00 309

2000 - Classified Salaries 41,378,951.00 311 1,036,085.00 313 40,342,866.00 315 4,734,549.00 317 35,608,317.00 3193000 - Employee Benefits(Excluding 3800) 53,749,568.00 321 1,802,551.00 323 51,947,017.00 325 1,980,199.00 327 49,966,818.00 3294000 - Books, SuppliesEquip Replace. (6500) 7,391,912.00 331 167,556.00 333 7,224,356.00 335 2,530,199.00 337 4,694,157.00 3395000 - Services. . . &7300 - Indirect Costs 29,708,882.00 341 735,240.00 343 28,973,642.00 345 11,657,892.00 347 17,315,750.00 349

TOTAL 245,281,716.00 365 TOTAL 224,378,877.00 369

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 99,996,703.00 3752. Salaries of Instructional Aides Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2100 10,977,309.00 3803. STRS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3101 & 3102 8,130,542.00 3824. PERS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3201 & 3202 1,781,944.00 3835. OASDI - Regular, Medicare and Alternative. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3301 & 3302 2,356,477.00 3846. Health & Welfare Benefits (EC 41372) (Include Health, Dental, Vision, Pharmaceutical, and Annuity Plans). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3401 & 3402 14,597,448.00 3857. Unemployment Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3501 & 3502 1,820,654.00 3908. Workers' Compensation Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3601 & 3602 2,657,488.00 3929. OPEB, Active Employees (EC 41372). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3751 & 3752 916,574.0010. Other Benefits (EC 22310). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3901 & 3902 3,222,446.00 39311. SUBTOTAL Salaries and Benefits (Sum Lines 1 - 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 146,457,585.00 39512. Less: Teacher and Instructional Aide Salaries and Benefits deducted in Column 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,226.0013a. Less: Teacher and Instructional Aide Salaries and Benefits (other than Lottery) deducted in Column 4a (Extracted). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00 396 b. Less: Teacher and Instructional Aide Salaries and Benefits (other than Lottery) deducted in Column 4b (Overrides)*. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39614. TOTAL SALARIES AND BENEFITS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 146,456,359.00 39715. 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65.27%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 the provisionsof 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 the provisionsof EC 41374.1. Minimum percentage required (60% elementary, 55% unified, 50% high) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55.00%2. Percentage spent by this district (Part II, Line 15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65.27%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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 224,378,877.005. Deficiency Amount (Part III, Line 3 times Line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00



LOTTERY REPORTRevenues, Expenditures andEnding Balances - All Funds

37 68296 0000000Form L

California Dept of EducationSACS Financial Reporting Software - 2011.1.0File: lot (Rev 04/05/2011) Page 1 of 1 Printed: 6/13/2011 2:33 PM

Description Object Codes

Lottery:Unrestricted

(Resource 1100)

Transferred toOther Resourcesfor Expenditure

Lottery:Instructional

Materials(Resource 6300)* Totals

A. AMOUNT AVAILABLE FOR THIS FISCAL YEAR 1. Adjusted Beginning Fund Balance 9791-9795 1,035,993.87 1,348,527.65 2,384,521.52 2. State Lottery Revenue 8560 3,924,535.00 635,102.00 4,559,637.00 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 (3,000,000.00) 3,000,000.00 0.00 6. Total Available (Sum Lines A1 through A5) 1,960,528.87 3,000,000.00 1,983,629.65 6,944,158.52

B. EXPENDITURES AND OTHER FINANCING USES 1. Certificated Salaries 1000-1999 0.00 0.00 2. Classified Salaries 2000-2999 0.00 0.00 3. Employee Benefits 3000-3999 0.00 0.00 4. Books and Supplies 4000-4999 203,278.00 1,197,395.00 1,400,673.00 5. a. Services and Other Operating Expenditures (Resource 1100) 5000-5999 44,000.00 44,000.00 b. Services and Other Operating Expenditures (Resource 6300)

5000-5999, except5100, 5710, 5800

c. Duplicating Costs for Instructional Materials (Resource 6300) 5100, 5710, 5800 11,828.00 11,828.00 6. Capital Outlay 6000-6999 0.00 5,000.00 5,000.00 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 ) 247,278.00 0.00 1,214,223.00 1,461,501.00

C. ENDING BALANCE (Must equal Line A6 minus Line B12) 979Z 1,713,250.87 3,000,000.00 769,406.65 5,482,657.52D. COMMENTS:

Expense budget in 5710 is for inter-program charges for publications of instructional materials and the expense budget in 6000 is for software.

Data from this report will be used to prepare a report to the Legislature as required by Control Section 24.60 of the Budget Act

*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 the purchase of instructional materials only. Any amounts in the shaded cells of this column should be reviewed for appropriateness



Multiyear ProjectionsUnrestricted

37 68296 0000000Form MYP

California Dept of EducationSACS Financial Reporting Software - 2011.1.0File: myp (Rev 03/24/2011) Page 1 Printed: 6/14/2011 10:28 AM

DescriptionObjectCodes

2011-12Budget

(Form 01)(A)

%Change

(Cols. C-A/A)(B)

2012-13Projection

(C)

%Change

(Cols. E-C/C)(D)

2013-14Projection

(E)

A. REVENUES AND OTHER FINANCING SOURCES(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted except line A1h) 1. Revenue Limit Sources 8010-8099 171,085,258.00 a. Base Revenue Limit per ADA (Form RL, line 4, ID 0024) 6,511.61 3.22% 6,720.96 2.71% 6,902.96 b. Revenue Limit ADA (Form RL, line 5b, ID 0033) 33,054.47 0.00% 33,054.47 0.00% 33,054.47 c. Total Base Revenue Limit (Line A1a times line A1b, ID 0269) 215,237,817.40 3.22% 222,157,770.69 2.71% 228,173,684.23 d. Other Revenue Limit (Form RL, lines 6 thru 14) 0.00 0.00% 0.00 0.00% 0.00 e. Total Revenue Limit Subject to Deficit (Sum lines A1c plus A1d, ID 0082) 215,237,817.40 3.22% 222,157,770.69 2.71% 228,173,684.23 f. Deficit Factor (Form RL, line 16) 0.80246 0.00% 0.80246 0.00% 0.80246 g. Deficited Revenue Limit (Line A1e times line A1f, ID 0284) 172,719,738.95 3.22% 178,272,724.67 2.71% 183,100,254.65 h. Plus: Other Adjustments (e.g., basic aid, charter schools object 8015, prior year adjustments objects 8019 and 8099) 0.00% 0.00% i. Revenue Limit Transfers (Objects 8091 and 8097) (4,559,395.00) 1.90% (4,646,195.00) 0.00% (4,646,195.00) j. Other Adjustments (Form RL, lines 18 thru 20 and line 41) 2,924,914.00 -0.01% 2,924,550.00 0.00% 2,924,550.00 k. Total Revenue Limit Sources (Sum lines A1g thru A1j) (Must equal line A1) 171,085,257.95 3.19% 176,551,079.67 2.73% 181,378,609.65 2. Federal Revenues 8100-8299 60,955.00 0.00% 60,955.00 0.00% 60,955.00 3. Other State Revenues 8300-8599 23,993,954.00 1.75% 24,414,174.00 1.45% 24,767,009.00 4. Other Local Revenues 8600-8799 4,037,301.00 0.00% 4,037,301.00 0.00% 4,037,301.00 5. Other Financing Sources 8900-8999 (30,367,802.00) 4.72% (31,799,708.00) 4.73% (33,305,039.00) 6. Total (Sum lines A1k thru A5) 168,809,665.95 2.64% 173,263,801.67 2.12% 176,938,835.65

B. EXPENDITURES AND OTHER FINANCING USES(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) 1. Certificated Salaries a. Base Salaries 98,353,523.00 88,774,664.00 b. Step & Column Adjustment 1,654,870.00 1,654,870.00 c. Cost-of-Living Adjustment d. Other Adjustments (11,233,729.00) e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 98,353,523.00 -9.74% 88,774,664.00 1.86% 90,429,534.00 2. Classified Salaries a. Base Salaries 23,006,991.00 19,830,619.00 b. Step & Column Adjustment 150,125.00 150,125.00 c. Cost-of-Living Adjustment d. Other Adjustments (3,326,497.00) e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 23,006,991.00 -13.81% 19,830,619.00 0.76% 19,980,744.00 3. Employee Benefits 3000-3999 40,029,881.00 -14.16% 34,362,853.00 3.97% 35,728,052.00 4. Books and Supplies 4000-4999 3,216,061.00 -17.13% 2,665,056.00 0.00% 2,665,056.00 5. Services and Other Operating Expenditures 5000-5999 16,717,494.00 -16.27% 13,998,319.00 2.86% 14,398,319.00 6. Capital Outlay 6000-6999 341,549.00 -17.13% 283,032.00 0.00% 283,032.00 7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 1,259,710.00 -53.38% 587,220.00 0.00% 587,220.00 8. Other Outgo - Transfers of Indirect Costs 7300-7399 (1,073,930.00) -17.13% (889,935.00) 0.00% (889,935.00) 9. Other Financing Uses 7600-7699 1,985,206.00 -3.78% 1,910,080.00 -6.28% 1,790,174.0010. Other Adjustments (Explain in Section F below)11. Total (Sum lines B1 thru B10) 183,836,485.00 -12.14% 161,521,908.00 2.14% 164,972,196.00C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11) (15,026,819.05) 11,741,893.67 11,966,639.65

D. FUND BALANCE 1. Net Beginning Fund Balance (Form 01, line F1e) 33,528,961.34 18,502,142.29 30,244,035.96 2. Ending Fund Balance (Sum lines C and D1) 18,502,142.29 30,244,035.96 42,210,675.61

3. Components of Ending Fund Balance a. Nonspendable 9710-9719 114,500.00 114,500.00 114,500.00 b. Restricted 9740 c. Committed 1. Stabilization Arrangements 9750 0.00 2. Other Commitments 9760 0.00 d. Assigned 9780 2,300,000.00 3,000,000.00 3,000,000.00 e. Unassigned/Unappropriated 1. Reserve for Economic Uncertainties 9789 16,026,944.00 26,519,792.00 37,539,520.00 2. Unassigned/Unappropriated 9790 60,698.34 609,743.96 1,556,655.61 f. Total Components of Ending Fund Balance (Line D3f must agree with line D2) 18,502,142.34 30,244,035.96 42,210,675.61



Multiyear ProjectionsUnrestricted

37 68296 0000000Form MYP



2011-12Budget

(Form 01)(A)

%Change

(Cols. C-A/A)(B)

2012-13Projection

(C)

%Change

(Cols. E-C/C)(D)

2013-14Projection

(E)E. AVAILABLE RESERVES 1. General Fund a. Stabilization Arrangements 9750 0.00 0.00 0.00 b. Reserve for Economic Uncertainties 9789 16,026,944.00 26,519,792.00 37,539,520.00 c. Unassigned/Unappropriated 9790 60,698.34 609,743.96 1,556,655.61(Enter reserve projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted.) 2. Special Reserve Fund - Noncapital Outlay (Fund 17) a. Stabilization Arrangements 9750 b. Reserve for Economic Uncertainties 9789 c. Unassigned/Unappropriated 9790 3. Total Available Reserves (Sum lines E1a thru E2c) 16,087,642.34 27,129,535.96 39,096,175.61F. ASSUMPTIONSPlease provide below or on a separate attachment, the assumptions used to determine the projections for the first and second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments projected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide.

Expenditure adjustments projected in Line B1d is the expense reduction to certificated salaries after the reinstatement of rollback and Line B2d is the projected expense reduction to classifiedsalaries after the reinstatement of rollback.Expenditure adjustments projected in Line B1d is the expense reduction to certificated salaries after the reinstatement of rollback and Line B2d is the projected expense reduction to classifiedsalaries after the reinstatement of rollback.



Multiyear ProjectionsRestricted

37 68296 0000000Form MYP



2011-12Budget

(Form 01)(A)

%Change

(Cols. C-A/A)(B)

2012-13Projection

(C)

%Change

(Cols. E-C/C)(D)

2013-14Projection

(E)

A. REVENUES AND OTHER FINANCING SOURCES(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) 1. Revenue Limit Sources 8010-8099 5,579,218.00 0.00% 5,579,218.00 0.00% 5,579,218.00 2. Federal Revenues 8100-8299 8,602,848.00 0.00% 8,602,848.00 0.00% 8,602,848.00 3. Other State Revenues 8300-8599 21,457,104.00 3.00% 22,099,960.00 2.57% 22,668,732.00 4. Other Local Revenues 8600-8799 5,255,766.00 -0.52% 5,228,446.00 1.21% 5,291,732.00 5. Other Financing Sources 8900-8999 30,727,802.00 4.66% 32,159,708.00 4.68% 33,665,039.00 6. Total (Sum lines A1 thru A5) 71,622,738.00 2.86% 73,670,180.00 2.90% 75,807,569.00

B. EXPENDITURES AND OTHER FINANCING USES(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) 1. Certificated Salaries a. Base Salaries 20,873,241.00 20,873,241.00 b. Step & Column Adjustment c. Cost-of-Living Adjustment d. Other Adjustments e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 20,873,241.00 0.00% 20,873,241.00 0.00% 20,873,241.00 2. Classified Salaries a. Base Salaries 18,371,960.00 18,371,960.00 b. Step & Column Adjustment c. Cost-of-Living Adjustment d. Other Adjustments e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 18,371,960.00 0.00% 18,371,960.00 0.00% 18,371,960.00 3. Employee Benefits 3000-3999 14,161,915.00 0.00% 14,161,915.00 0.00% 14,161,915.00 4. Books and Supplies 4000-4999 4,039,701.00 -10.94% 3,597,921.00 3.82% 3,735,310.00 5. Services and Other Operating Expenditures 5000-5999 13,356,497.00 14.97% 15,356,497.00 13.02% 17,356,497.00 6. Capital Outlay 6000-6999 106,700.00 0.00% 106,700.00 0.00% 106,700.00 7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 490,525.00 0.00% 490,525.00 0.00% 490,525.00 8. Other Outgo - Transfers of Indirect Costs 7300-7399 708,821.00 0.00% 708,821.00 0.00% 708,821.00 9. Other Financing Uses 7600-7699 2,600.00 0.00% 2,600.00 0.00% 2,600.0010. Other Adjustments (Explain in Section F below)11. Total (Sum lines B1 thru B10) 72,111,960.00 2.16% 73,670,180.00 2.90% 75,807,569.00C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11) (489,222.00) 0.00 0.00

D. FUND BALANCE 1. Net Beginning Fund Balance (Form 01, line F1e) 3,559,960.95 3,070,738.95 3,070,738.95 2. Ending Fund Balance (Sum lines C and D1) 3,070,738.95 3,070,738.95 3,070,738.95 3. Components of Ending Fund Balance a. Nonspendable 9710-9719 314,869.00 314,869.00 314,869.00 b. Restricted 9740 2,755,870.33 2,755,869.95 2,755,869.95 c. Committed 1. Stabilization Arrangements 9750 2. Other Commitments 9760 d. Assigned 9780 e. Unassigned/Unappropriated 1. Reserve for Economic Uncertainties 9789 2. Unassigned/Unappropriated 9790 (0.38) 0.00 0.00 f. Total Components of Ending Fund Balance (Line D3f must agree with line D2) 3,070,738.95 3,070,738.95 3,070,738.95



Multiyear ProjectionsRestricted

37 68296 0000000Form MYP



2011-12Budget

(Form 01)(A)

%Change

(Cols. C-A/A)(B)

2012-13Projection

(C)

%Change

(Cols. E-C/C)(D)

2013-14Projection

(E)E. AVAILABLE RESERVES 1. General Fund a. Stabilization Arrangements 9750 b. Reserve for Economic Uncertainties 9789 c. Unassigned/Unappropriated 9790(Enter reserve projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted.) 2. Special Reserve Fund - Noncapital Outlay (Fund 17) a. Stabilization Arrangements 9750 b. Reserve for Economic Uncertainties 9789 c. Unassigned/Unappropriated 9790 3. Total Available Reserves (Sum lines E1a thru E2c)F. ASSUMPTIONSPlease provide below or on a separate attachment, the assumptions used to determine the projections for the first andsecond subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustmentsprojected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide.

Expenditure adjustments projected on line B2d is reinstatement of rollback to classified salaries.Expenditure adjustments projected on line B2d is reinstatement of rollback to classified salaries.



Multiyear ProjectionsUnrestricted/Restricted

37 68296 0000000Form MYP



2011-12Budget

(Form 01)(A)

%Change

(Cols. C-A/A)(B)

2012-13Projection

(C)

%Change

(Cols. E-C/C)(D)

2013-14Projection

(E)A. REVENUES AND OTHER FINANCING SOURCES(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) 1. Revenue Limit Sources 8010-8099 176,664,476.00 3.09% 182,130,297.67 2.65% 186,957,827.65 2. Federal Revenues 8100-8299 8,663,803.00 0.00% 8,663,803.00 0.00% 8,663,803.00 3. Other State Revenues 8300-8599 45,451,058.00 2.34% 46,514,134.00 1.98% 47,435,741.00 4. Other Local Revenues 8600-8799 9,293,067.00 -0.29% 9,265,747.00 0.68% 9,329,033.00 5. Other Financing Sources 8900-8999 360,000.00 0.00% 360,000.00 0.00% 360,000.00 6. Total (Sum lines A1 thru A5) 240,432,403.95 2.70% 246,933,981.67 2.35% 252,746,404.65B. EXPENDITURES AND OTHER FINANCING USES(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) 1. Certificated Salaries a. Base Salaries 119,226,764.00 109,647,905.00 b. Step & Column Adjustment 1,654,870.00 1,654,870.00 c. Cost-of-Living Adjustment 0.00 0.00 d. Other Adjustments (11,233,729.00) 0.00 e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 119,226,764.00 -8.03% 109,647,905.00 1.51% 111,302,775.00 2. Classified Salaries a. Base Salaries 41,378,951.00 38,202,579.00 b. Step & Column Adjustment 150,125.00 150,125.00 c. Cost-of-Living Adjustment 0.00 0.00 d. Other Adjustments (3,326,497.00) 0.00 e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 41,378,951.00 -7.68% 38,202,579.00 0.39% 38,352,704.00 3. Employee Benefits 3000-3999 54,191,796.00 -10.46% 48,524,768.00 2.81% 49,889,967.00 4. Books and Supplies 4000-4999 7,255,762.00 -13.68% 6,262,977.00 2.19% 6,400,366.00 5. Services and Other Operating Expenditures 5000-5999 30,073,991.00 -2.39% 29,354,816.00 8.18% 31,754,816.00 6. Capital Outlay 6000-6999 448,249.00 -13.05% 389,732.00 0.00% 389,732.00 7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 1,750,235.00 -38.42% 1,077,745.00 0.00% 1,077,745.00 8. Other Outgo - Transfers of Indirect Costs 7300-7399 (365,109.00) -50.39% (181,114.00) 0.00% (181,114.00) 9. Other Financing Uses 7600-7699 1,987,806.00 -3.78% 1,912,680.00 -6.27% 1,792,774.0010. Other Adjustments 0.00 0.0011. Total (Sum lines B1 thru B10) 255,948,445.00 -8.11% 235,192,088.00 2.38% 240,779,765.00C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11) (15,516,041.05) 11,741,893.67 11,966,639.65D. FUND BALANCE 1. Net Beginning Fund Balance (Form 01, line F1e) 37,088,922.29 21,572,881.24 33,314,774.91 2. Ending Fund Balance (Sum lines C and D1) 21,572,881.24 33,314,774.91 45,281,414.56 3. Components of Ending Fund Balance a. Nonspendable 9710-9719 429,369.00 429,369.00 429,369.00 b. Restricted 9740 2,755,870.33 2,755,869.95 2,755,869.95 c. Committed 1. Stabilization Arrangements 9750 0.00 0.00 0.00 2. Other Commitments 9760 0.00 0.00 0.00 d. Assigned 9780 2,300,000.00 3,000,000.00 3,000,000.00 e. Unassigned/Unappropriated 1. Reserve for Economic Uncertainties 9789 16,026,944.00 26,519,792.00 37,539,520.00 2. Unassigned/Unappropriated 9790 60,697.96 609,743.96 1,556,655.61 f. Total Components of Ending Fund Balance (Line D3f must agree with line D2) 21,572,881.29 33,314,774.91 45,281,414.56



Multiyear ProjectionsUnrestricted/Restricted

37 68296 0000000Form MYP



2011-12Budget

(Form 01)(A)

%Change

(Cols. C-A/A)(B)

2012-13Projection

(C)

%Change

(Cols. E-C/C)(D)

2013-14Projection

(E)E. AVAILABLE RESERVES 1. General Fund a. Stabilization Arrangements 9750 0.00 0.00 0.00 b. Reserve for Economic Uncertainties 9789 16,026,944.00 26,519,792.00 37,539,520.00 c. Unassigned/Unappropriated 9790 60,698.34 609,743.96 1,556,655.61 d. Negative Restricted Ending Balances (Negative resources 2000-9999) (Enter projections) 979Z (0.38) 0.00 0.00 2. Special Reserve Fund - Noncapital Outlay (Fund 17) a. Stabilization Arrangements 9750 0.00 0.00 0.00 b. Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 c. Unassigned/Unappropriated 9790 0.00 0.00 0.00 3. Total Available Reserves - by Amount (Sum lines E1a thru E2c) 16,087,641.96 27,129,535.96 39,096,175.61 4. Total Available Reserves - by Percent (Line E3 divided by Line F3c) 6.29% 11.54% 16.24%F. RECOMMENDED RESERVES 1. Special Education Pass-through Exclusions For districts that serve as the administrative unit (AU) of a special education local plan area (SELPA): a. Do you choose to exclude from the reserve calculation the pass-through funds distributed to SELPA members? Yes b. If you are the SELPA AU and are excluding special education pass-through funds: 1. Enter the name(s) of the SELPA(s):

2. Special education pass-through funds (Column A: Fund 10, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223; enter projections for subsequent years 1 and 2 in Columns C and E) 0.00 2. District ADA Used to determine the reserve standard percentage level on line F3d (Col. A: Form A, Estimated P-2 ADA column, lines 3, 6, and 25; enter projections) 33,051.20 33,051.20 33,051.20 3. Calculating the Reserves a. Expenditures and Other Financing Uses (Line B11) 255,948,445.00 235,192,088.00 240,779,765.00 b. Plus: Special Education Pass-through Funds (Line F1b2, if Line F1a is No) 0.00 0.00 0.00 c. Total Expenditures and Other Financing Uses (Line F3a plus line F3b) 255,948,445.00 235,192,088.00 240,779,765.00 d. Reserve Standard Percentage Level (Refer to Form 01CS, Criterion 10 for calculation details) 2% 2% 2% e. Reserve Standard - By Percent (Line F3c times F3d) 5,118,968.90 4,703,841.76 4,815,595.30 f. Reserve Standard - By Amount (Refer to Form 01CS, Criterion 10 for calculation details) 0.00 0.00 0.00 g. Reserve Standard (Greater of Line F3e or F3f) 5,118,968.90 4,703,841.76 4,815,595.30 h. Available Reserves (Line E3) Meet Reserve Standard (Line F3g) YES YES YES



Revenue Limit Summary37 68296 0000000

Form RL

California Dept of EducationSACS Financial Reporting Software - 2011.1.0File: rl-d (Rev 03/08/2011) Page 1 of 2 Printed: 6/13/2011 12:29 PM

Description

PrincipalAppt.

SoftwareData ID

2010-11Estimated Actuals

2011-12Budget

BASE REVENUE LIMIT PER ADA 1. Base Revenue Limit per ADA (prior year) 0025 6,371.97 6,346.97 2. Inflation Increase 0041 (25.00) 143.00

3. All Other Adjustments0042, 0525,

0719 21.17 21.64 4. TOTAL, BASE REVENUE LIMIT PER ADA (Sum Lines 1 through 3) 0024 6,368.14 6,511.61REVENUE LIMIT SUBJECT TO DEFICIT 5. Total Base Revenue Limit a. Base Revenue Limit per ADA (from Line 4) 0024 6,368.14 6,511.61 b. Revenue Limit ADA 0033 33,054.47 33,054.47 c. Total Base Revenue Limit (Line 5a times Line 5b) 0269 210,495,492.59 215,237,817.40 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 210,495,492.59 215,237,817.40DEFICIT CALCULATION16. Deficit Factor 0281 0.82037 0.8024617. TOTAL DEFICITED REVENUE LIMIT (Line 15 times Line 16) 0284 172,684,187.26 172,719,738.95OTHER REVENUE LIMIT ITEMS 18. Unemployment Insurance Revenue 0060 1,262,485.00 2,941,178.0019. Less: Longer Day/Year Penalty 028720. Less: Excess ROC/P Reserves Adjustment 028821. Less: PERS Reduction 0195 567,470.00 452,455.0022. PERS Safety Adjustment/SFUSD PERS Adjustment 0205, 065423. TOTAL, OTHER REVENUE LIMIT ITEMS (Sum Lines 18 and 22, minus Lines 19 through 21) - - - 695,015.00 2,488,723.0024. TOTAL REVENUE LIMIT (Sum Lines 17 and 23) 0088 173,379,202.26 175,208,461.95



Revenue Limit Summary37 68296 0000000

Form RL

California Dept of EducationSACS Financial Reporting Software - 2011.1.0File: rl-d (Rev 03/08/2011) Page 2 of 2 Printed: 6/13/2011 12:29 PM

Description

PrincipalAppt.

SoftwareData ID

2010-11Estimated Actuals

2011-12Budget

REVENUE LIMIT - LOCAL SOURCES25. Property Taxes 0587, 0660 100,510,884.00 101,831,400.0026. Miscellaneous Funds 058827. Community Redevelopment Funds 058928. Less: Charter Schools In-lieu Taxes 059529. TOTAL, REVENUE LIMIT - LOCAL SOURCES (Sum Lines 25 through 27, minus Line 28) 0126 100,510,884.00 101,831,400.0030. 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 72,868,318.26 73,377,061.95OTHER ITEMS32. Less: County Office Funds Transfer 0458 16,261.00 16,264.0033. 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 - - -41. TOTAL, OTHER ITEMS (Sum Lines 33 through 40, minus Line 32) - - - (16,261.00) (16,264.00)42. TOTAL, STATE AID PORTION OF REVENUE LIMIT (Sum Lines 31 and 41) (This amount should agree with Object 8011) - - - 72,852,057.26 73,360,797.9543. Less: Revenue Limit State Apportionment Receipts - - - 49,783,617.0044. NET ACCRUAL TO STATE AID - REVENUE LIMIT (Line 42 minus Line 43) - - - 23,068,440.26

OTHER NON-REVENUE LIMIT ITEMS45. Core Academic Program 9001 496,114.00 496,114.0046. 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 634,036.00 634,036.0048. Apprenticeship Funding 0570 54,578.00 54,578.0049. Community Day School Additional Funding 3103, 9007



SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS

37 68296 0000000Form SIAA

California Dept of EducationSACS Financial Reporting Software - 2011.1.0File: siaa (Rev 04/06/2011) Page 1 of 3 Printed: 6/13/2011 2:41 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 (1,605,519.00) 0.00 (392,168.00) Other Sources/Uses Detail 1,360,000.00 2,802,185.00 Fund Reconciliation 0.00 0.0009 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 20,936.00 0.00 33,310.00 0.00 Other Sources/Uses Detail 470,580.00 1,661.00 Fund Reconciliation 0.00 0.0012 CHILD DEVELOPMENT FUND Expenditure Detail 1,088.00 0.00 13,810.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0013 CAFETERIA SPECIAL REVENUE FUND Expenditure Detail 52,504.00 0.00 345,048.00 0.00 Other Sources/Uses Detail 0.00 18,298.00 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 470,131.00 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 27,026.00 0.00 Other Sources/Uses Detail 8,842,432.00 0.00 Fund Reconciliation 0.00 0.0025 CAPITAL FACILITIES FUND Expenditure Detail 27,740.00 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 8,820.00 0.00 Other Sources/Uses Detail 0.00 5,542,432.00 Fund Reconciliation 0.00 0.0040 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS Expenditure Detail 7,732.00 0.00 Other Sources/Uses Detail 206,767.00 1,000,000.00 Fund Reconciliation 0.00 0.0049 CAP PROJ FUND FOR BLENDED COMPONENT UNITS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 3,117,772.00 40,248,933.00 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 33,624,394.00 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 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00




37 68296 0000000Form SIAA




5750Transfers Out

5750Transfers In

7350Transfers Out



Other Funds9310

Other Funds9610

Fund Reconciliation 0.00 0.00




37 68296 0000000Form SIAA




5750Transfers Out

5750Transfers In

7350Transfers Out



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 1,434,473.00 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 25,200.00 0.00 Other Sources/Uses Detail 1,881,433.00 360,000.00 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 1,605,519.00 (1,605,519.00) 392,168.00 (392,168.00) 49,973,509.00 49,973,509.00 0.00 0.00




37 68296 0000000Form SIAB

California Dept of EducationSACS Financial Reporting Software - 2011.1.0File: siab (Rev 04/06/2011) Page 1 of 3 Printed: 6/13/2011 2:51 PM



5750Transfers Out

5750Transfers In

7350Transfers Out



Other Funds9310

Other Funds9610

01 GENERAL FUND Expenditure Detail 0.00 (1,561,806.00) 0.00 (365,109.00) Other Sources/Uses Detail 360,000.00 1,987,806.00 Fund Reconciliation09 CHARTER SCHOOLS SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation10 SPECIAL EDUCATION PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation11 ADULT EDUCATION FUND Expenditure Detail 20,393.00 0.00 38,479.00 0.00 Other Sources/Uses Detail 353,316.00 2,027.00 Fund Reconciliation12 CHILD DEVELOPMENT FUND Expenditure Detail 0.00 0.00 15,804.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation13 CAFETERIA SPECIAL REVENUE FUND Expenditure Detail 42,950.00 0.00 310,826.00 0.00 Other Sources/Uses Detail 0.00 19,169.00 Fund Reconciliation14 DEFERRED MAINTENANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation15 PUPIL TRANSPORTATION EQUIPMENT FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation17 SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation18 SCHOOL BUS EMISSIONS REDUCTION FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation19 FOUNDATION SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation20 SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation21 BUILDING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation25 CAPITAL FACILITIES FUND Expenditure Detail 5,000.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation30 STATE SCHOOL BUILDING LEASE/PURCHASE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation35 COUNTY SCHOOL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation40 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation49 CAP PROJ FUND FOR BLENDED COMPONENT UNITS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 31,871,836.00 Fund Reconciliation51 BOND INTEREST AND REDEMPTION FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation52 DEBT SVC FUND FOR BLENDED COMPONENT UNITS Expenditure Detail Other Sources/Uses Detail 31,871,836.00 0.00 Fund Reconciliation53 TAX OVERRIDE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation56 DEBT SERVICE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation57 FOUNDATION PERMANENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation61 CAFETERIA ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00




37 68296 0000000Form SIAB




5750Transfers Out

5750Transfers In

7350Transfers Out



Other Funds9310

Other Funds9610

Fund Reconciliation




37 68296 0000000Form SIAB




5750Transfers Out

5750Transfers In

7350Transfers Out



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 Reconciliation63 OTHER ENTERPRISE FUND Expenditure Detail 1,476,063.00 0.00 Other Sources/Uses Detail 0.00 46,021.00 Fund Reconciliation66 WAREHOUSE REVOLVING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation67 SELF-INSURANCE FUND Expenditure Detail 17,400.00 0.00 Other Sources/Uses Detail 1,701,707.00 360,000.00 Fund Reconciliation71 RETIREE BENEFIT FUND Expenditure Detail Other Sources/Uses Detail 0.00 Fund Reconciliation73 FOUNDATION PRIVATE-PURPOSE TRUST FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation76 WARRANT/PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation95 STUDENT BODY FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation TOTALS 1,561,806.00 (1,561,806.00) 365,109.00 (365,109.00) 34,286,859.00 34,286,859.00


2011-12 July 1 Budget (Single Adoption)General Fund

School District Criteria and Standards Review37 68296 0000000

Form 01CS

California Dept of EducationSACS Financial Reporting Software - 2011.1.0File: cs-a (Rev 03/28/2011) Page 1 of 26 Printed: 6/14/2011 8:33 AM

Provide methodology and assumptions used to estimate ADA, enrollment, revenues, expenditures, reserves and fund balance, and multiyear commitments (including cost-of-living adjustments).

Deviations from the standards must be explained and may affect the approval of the budget.

CRITERIA AND STANDARDS

1. CRITERION: Average Daily Attendance

STANDARD: Funded average daily attendance (ADA) has not been overestimated in 1) the first prior fiscal year OR in 2) two or more of the previous three fiscal years by more than the following percentage levels:

Percentage Level District ADA3.0% 0 to 3002.0% 301 to 1,0001.0% 1,001 and over

District ADA (Form A, Estimated P-2 ADA column, lines 3, 6, and 25): 33,051

District's ADA Standard Percentage Level: 1.0%

1A. Calculating the District's ADA Variances

DATA ENTRY: Enter data in the Revenue Limit ADA, Original Budget column for the First, Second, and Third Prior Years; all other data are extracted or calculated

Revenue Limit (Funded) ADA ADA Variance LevelOriginal Budget Estimated/Unaudited Actuals (If Budget is greater

Fiscal Year (Use Form RL, Line 5b) (Form RL, Line 5b) than Actuals, else N/A) StatusThird Prior Year (2008-09) 32,156.08 32,366.99 N/A MetSecond Prior Year (2009-10) 32,368.00 32,646.48 N/A MetFirst Prior Year (2010-11) 32,830.56 33,054.47 N/A MetBudget Year (2011-12) (Criterion 4A1, Step 2a) 33,054.47

1B. Comparison of District ADA to the Standard

DATA ENTRY: Enter an explanation if the standard is not met.

1a. STANDARD MET - Funded ADA has not been overestimated by more than the standard percentage level for the first prior year.

Explanation:(required if NOT met)

1b. STANDARD MET - Funded ADA has not been overestimated by more than the standard percentage level for two or more of the previous three years.





Form 01CS


2. CRITERION: Enrollment

STANDARD: Projected enrollment has not been overestimated in 1) the first prior fiscal year OR in 2) two or more of the previous three fiscal years by more than the following percentage levels:

Percentage Level District ADA3.0% 0 to 3002.0% 301 to 1,0001.0% 1,001 and over


District's Enrollment Standard Percentage Level: 1.0%

2A. Calculating the District's Enrollment Variances

DATA ENTRY: Enter data in the Enrollment, Budget, column for all fiscal years and in the Enrollment, CBEDS Actual, column for the First Prior Year; all other data are extracted or calculated.

Enrollment Variance LevelEnrollment (If Budget is greater

Fiscal Year Budget CBEDS Actual than Actual, else N/A) StatusThird Prior Year (2008-09) 33,241 33,305 N/A MetSecond Prior Year (2009-10) 33,464 33,797 N/A MetFirst Prior Year (2010-11) 33,944 34,135 N/A MetBudget Year (2011-12) 34,165

2B. Comparison of District Enrollment to the Standard


1a. STANDARD MET - Enrollment has not been overestimated by more than the standard percentage level for the first prior year.


1b. STANDARD MET - Enrollment has not been overestimated by more than the standard percentage level for two or more of the previous three years.





Form 01CS


3. CRITERION: ADA to Enrollment

STANDARD: Projected second period (P-2) average daily attendance (ADA) to enrollment ratio for any of the budget year or two subsequent fiscalyears has not increased from the historical average ratio from the three prior fiscal years by more than one half of one percent (0.5%).

3A. Calculating the District's ADA to Enrollment Standard

DATA ENTRY: All data are extracted or calculated.

P-2 ADA EnrollmentEstimated/Unaudited Actuals CBEDS Actual Historical Ratio

Fiscal Year (Form A, Lines 3, 6, and 25) (Criterion 2, Item 2A) of ADA to EnrollmentThird Prior Year (2008-09) 32,359 33,305 97.2%Second Prior Year (2009-10) 32,640 33,797 96.6%First Prior Year (2010-11) 33,051 34,135 96.8%

Historical Average Ratio: 96.9%

District's ADA to Enrollment Standard (historical average ratio plus 0.5%): 97.4%

3B. Calculating the District's Projected Ratio of ADA to Enrollment

DATA ENTRY: If Form MYP exists, Estimated P-2 ADA for the two subsequent years will be extracted; if not, enter Estimated P-2 ADA data in the first column. Enter data in the Enrollment column for the two subsequent years. All other data are extracted or calculated.

Estimated P-2 ADABudget Enrollment

(Form A, Lines 3, 6, and 25) Budget/ProjectedFiscal Year (Form MYP, Line F2) (Criterion 2, Item 2A) Ratio of ADA to Enrollment Status

Budget Year (2011-12) 33,051 34,165 96.7% Met1st Subsequent Year (2012-13) 33,051 34,165 96.7% Met2nd Subsequent Year (2013-14) 33,051 34,165 96.7% Met

3C. Comparison of District ADA to Enrollment Ratio to the Standard


1a. STANDARD MET - Projected P-2 ADA to enrollment ratio has not exceeded the standard for the budget and two subsequent fiscal years.





Form 01CS


4. CRITERION: Revenue Limit

STANDARD: Projected revenue limit for any of the budget year or two subsequent fiscal years has not changed from the prior fiscal year by morethan the change in population and the funded cost-of-living adjustment (COLA) plus or minus one percent.

For basic aid districts, projected revenue limit has not changed from the prior fiscal year by more than the percent change in property tax revenuesplus or minus one percent.

For districts funded by necessary small school formulas, projected revenue limit has not changed from the prior fiscal year by more than the fundedcost-of-living adjustment plus or minus one percent.

4A1. Calculating the District's Revenue Limit Standard

DATA ENTRY: If Form MYP exists, the 1st and 2nd Subsequent Year columns for Step 1a and Step 2a will be extracted; if not, enter data for the two subsequent years. In addition, the deficit factor, Step 1b, for the two subsequent years will be extracted from Form MYP if it exists; if not, it will link from the Budget Year column, but may be overwritten. Allother data are extracted or calculated.

Projected Revenue LimitPrior Year Budget Year 1st Subsequent Year 2nd Subsequent Year

Step 1 - Funded COLA (2010-11) (2011-12) (2012-13) (2013-14)a. Base Revenue Limit (BRL) per ADA

(Form RL, Line 4) (Form MYP,Unrestricted, Line A1a) 6,368.14 6,511.61 6,720.96 6,902.96

b. Deficit Factor(Form RL, Line 16) (Form MYP,Unrestricted, Line A1f) 0.82037 0.80246 0.80246 0.80246

c. Funded BRL per ADA(Step 1a times Step 1b) 5,224.23 5,225.31 5,393.30 5,539.35

d. Prior Year Funded BRLper ADA 5,224.23 5,225.31 5,393.30

e. Difference(Step 1c minus Step 1d) 1.08 167.99 146.05

f. Percent Change Due to COLA(Step 1e divided by Step 1d) 0.02% 3.21% 2.71%

Step 2 - Change in Population a. Revenue Limit (Funded) ADA

(Form RL, Line 5b) (Form MYP,Unrestricted, Line A1b) 33,054.47 33,054.47 33,054.47 33,054.47

b. Prior Year RevenueLimit (Funded) ADA 33,054.47 33,054.47 33,054.47

c. Difference(Step 2a minus Step 2b) 0.00 0.00 0.00

d. Percent Change Due to Population(Step 2c divided by Step 2b) 0.00% 0.00% 0.00%

Step 3 - Total Change in Funded COLA and Population(Step 1f plus Step 2d) 0.02% 3.21% 2.71%

Revenue Limit Standard (Step 3, plus/minus 1%): -.98% to 1.02% 2.21% to 4.21% 1.71% to 3.71%

4A2. Alternate Revenue Limit Standard - Basic Aid

DATA ENTRY: If applicable to your district, input data in the 1st and 2nd Subsequent Year columns for projected local property taxes; all other data are extracted or calculated.

Basic Aid District Projected Revenue Limit (applicable if Form RL, Budget column, line 31, is zero)

Prior Year Budget Year 1st Subsequent Year 2nd Subsequent Year(2010-11) (2011-12) (2012-13) (2013-14)

Projected Local Property Taxes(Form RL, Lines 25 thru 27) 100,510,884.00 101,831,400.00

Percent Change from Previous Year N/A N/A N/ABasic Aid Standard

(percent change fromprevious year, plus/minus 1%): N/A N/A N/A




Form 01CS


4A3. Alternate Revenue Limit Standard - Necessary Small Schoo


Necessary Small School District Projected Revenue Limit (applicable if Form RL, Budget column, line 6, is greater than zero, and line 5b, RL ADA, is zero

Budget Year 1st Subsequent Year 2nd Subsequent Year(2011-12) (2012-13) (2013-14)

Necessary Small School Standard(Funded COLA change - Step 1f, plus/minus 1%): N/A N/A N/A

4B. Calculating the District's Projected Change in Revenue Limit

DATA ENTRY: Enter data in the 1st and 2nd Subsequent Year columns for Revenue Limit; all other data are extracted or calculated.


Revenue Limit(Fund 01, Objects 8011, 8020-8089) 173,362,941.00 175,192,198.00 181,404,596.00 186,232,126.00

District's Projected Change in Revenue Limit: 1.06% 3.55% 2.66%Revenue Limit Standard: -.98% to 1.02% 2.21% to 4.21% 1.71% to 3.71%

Status: Not Met Met Met

4C. Comparison of District Revenue Limit to the Standard


1a. STANDARD NOT MET - Projected change in revenue limit is outside the standard in one or more of the budget or two subsequent fiscal years. Provide reasons why theprojection(s) exceed the standard(s) and a description of the methods and assumptions used in projecting revenue limit.


The projected increase in revenue limit is due to the Unemployment Insurance Revenue. The SUI (State Unemployment Insurance) rate went up from.72% in 2010-11 to 1.61% in 2011-12.




Form 01CS


5. CRITERION: Salaries and Benefits

STANDARD: Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures for any of the budget year or twosubsequent fiscal years has not changed from the historical average ratio from the three prior fiscal years by more than the greater of three percent orthe district's required reserves percentage.

5A. Calculating the District's Historical Average Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures


Estimated/Unaudited Actuals - Unrestricted(Resources 0000-1999) Ratio

Salaries and Benefits Total Expenditures of Unrestricted Salaries and BenefitsFiscal Year (Form 01, Objects 1000-3999) (Form 01, Objects 1000-7499) to Total Unrestricted Expenditures

Third Prior Year (2008-09) 163,584,444.66 179,888,125.34 90.9%Second Prior Year (2009-10) 156,055,817.58 174,572,806.05 89.4%First Prior Year (2010-11) 148,561,918.00 169,225,392.00 87.8%

Historical Average Ratio: 89.4%


District's Reserve Standard Percentage(Criterion 10B, Line 4): 2.0% 2.0% 2.0%

District's Salaries and Benefits Standard(historical average ratio, plus/minus the greater

of 3% or the district's reserve standard percentage): 86.4% to 92.4% 86.4% to 92.4% 86.4% to 92.4%

5B. Calculating the District's Projected Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures

DATA ENTRY: If Form MYP exists, Unrestricted Salaries and Benefits, and Total Unrestricted Expenditures data for the 1st and 2nd Subsequent Years will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated.

Budget - Unrestricted(Resources 0000-1999)

Salaries and Benefits Total Expenditures Ratio(Form 01, Objects 1000-3999) (Form 01, Objects 1000-7499) of Unrestricted Salaries and Benefits

Fiscal Year (Form MYP, Lines B1-B3) (Form MYP, Lines B1-B8, B10) to Total Unrestricted Expenditures StatusBudget Year (2011-12) 161,390,395.00 181,851,279.00 88.7% Met1st Subsequent Year (2012-13) 142,968,136.00 159,611,828.00 89.6% Met2nd Subsequent Year (2013-14) 146,138,330.00 163,182,022.00 89.6% Met

5C. Comparison of District Salaries and Benefits Ratio to the Standard


1a. STANDARD MET - Ratio of total unrestricted salaries and benefits to total unrestricted expenditures has met the standard for the budget and two subsequent fiscal years.





Form 01CS


6. CRITERION: Other Revenues and Expenditures

STANDARD: Projected operating revenues (including federal, other state, and other local) or expenditures (including books and supplies,and services and other operating), for any of the budget year or two subsequent fiscal years, have not changed from the prior fiscal year amount bymore than the percentage change in population and the funded cost-of-living adjustment (COLA) plus or minus ten percent.

For each major object category, changes that exceed the percentage change in population and the funded COLA plus or minus five percent must beexplained.

6A. Calculating the District's Other Revenues and Expenditures Standard Percentage Ranges

DATA ENTRY: All data are extracted or calculated.Budget Year 1st Subsequent Year 2nd Subsequent Year

(2011-12) (2012-13) (2013-14)1. District's Change in Population and Funded COLA

(Criterion 4A1, Step 3): 0.02% 3.21% 2.71%2. District's Other Revenues and Expenditures

Standard Percentage Range (Line 1, plus/minus 10%): -9.98% to 10.02% -6.79% to 13.21% -7.29% to 12.71%3. District's Other Revenues and Expenditures

Explanation Percentage Range (Line 1, plus/minus 5%): -4.98% to 5.02% -1.79% to 8.21% -2.29% to 7.71%

6B. Calculating the District's Change by Major Object Category and Comparison to the Explanation Percentage Range (Section 6A, Line 3)

DATA ENTRY: If Form MYP exists, the 1st and 2nd Subsequent Year data for each revenue and expenditure section will be extracted; if not, enter data for the two subsequentyears. All other data are extracted or calculated.

Explanations must be entered for each category if the percent change for any year exceeds the district's explanation percentage range

Percent Change Change Is OutsideObject Range / Fiscal Year Amount Over Previous Year Explanation Range

Federal Revenue (Fund 01, Objects 8100-8299) (Form MYP, Line A2)First Prior Year (2010-11) 19,631,915.00Budget Year (2011-12) 8,663,803.00 -55.87% Yes1st Subsequent Year (2012-13) 8,663,803.00 0.00% No2nd Subsequent Year (2013-14) 8,663,803.00 0.00% No

Explanation:(required if Yes)

There are one-time ARRA funds, State Fiscal Stabilization Fund (SFSF) and Education Jobs Fund included in the budget for FY 2010-11. These itemshave been removed from the 2011-12 budget.

Other State Revenue (Fund 01, Objects 8300-8599) (Form MYP, Line A3)First Prior Year (2010-11) 48,094,310.00Budget Year (2011-12) 45,451,058.00 -5.50% Yes1st Subsequent Year (2012-13) 46,514,134.00 2.34% No2nd Subsequent Year (2013-14) 47,435,741.00 1.98% No


One-time revenue received in FY 2010-11 was reversed in FY 2011-12, Example of these state revenues are Mandated Costs, Math & ReadingProfessional Development and prior year revenue adjusments. The 10 year Special Education mandate settlement and some EMHI (Early MentalHealth Initiative) grants ended in FY 2010-11.

Other Local Revenue (Fund 01, Objects 8600-8799) (Form MYP, Line A4)First Prior Year (2010-11) 14,951,042.00Budget Year (2011-12) 9,293,067.00 -37.84% Yes1st Subsequent Year (2012-13) 9,265,747.00 -0.29% No2nd Subsequent Year (2013-14) 9,329,033.00 0.68% No


Donation revenues and other one-time local revenues are not included in the district's proposed budget for 2011-12.

Books and Supplies (Fund 01, Objects 4000-4999) (Form MYP, Line B4)First Prior Year (2010-11) 11,437,438.00Budget Year (2011-12) 7,255,762.00 -36.56% Yes1st Subsequent Year (2012-13) 6,262,977.00 -13.68% Yes2nd Subsequent Year (2013-14) 6,400,366.00 2.19% No


We have reversed the supply budget in donation accounts in FY 2010-11 to correlate with the reduction of donation revenues. We have reduced thesupply budget in FY 2012-13 since we are expecting to make budget reductions to bring the budget in balance.




Form 01CS


Services and Other Operating Expenditures (Fund 01, Objects 5000-5999) (Form MYP, Line B5)First Prior Year (2010-11) 29,485,732.00Budget Year (2011-12) 30,073,991.00 2.00% No1st Subsequent Year (2012-13) 29,354,816.00 -2.39% Yes2nd Subsequent Year (2013-14) 31,754,816.00 8.18% Yes


The district is projecting to make budget reduction in FY 2012-13. In FY 2013-14, increase of $2 million is projected in the Special Education programexpenditures.

6C. Calculating the District's Change in Total Operating Revenues and Expenditures (Section 6A, Line 2)


Percent ChangeObject Range / Fiscal Year Amount Over Previous Year Status

Total Federal, Other State, and Other Local Revenue (Criterion 6B)First Prior Year (2010-11) 82,677,267.00Budget Year (2011-12) 63,407,928.00 -23.31% Not Met1st Subsequent Year (2012-13) 64,443,684.00 1.63% Met2nd Subsequent Year (2013-14) 65,428,577.00 1.53% Met

Total Books and Supplies, and Services and Other Operating Expenditures (Criterion 6B)First Prior Year (2010-11) 40,923,170.00Budget Year (2011-12) 37,329,753.00 -8.78% Met1st Subsequent Year (2012-13) 35,617,793.00 -4.59% Met2nd Subsequent Year (2013-14) 38,155,182.00 7.12% Met

6D. Comparison of District Total Operating Revenues and Expenditures to the Standard Percentage Range

DATA ENTRY: Explanations are linked from Section 6B if the status in Section 6C is not met; no entry is allowed below.

1a. STANDARD NOT MET - Projected total operating revenues have changed by more than the standard in one or more of the budget or two subsequent fiscal years. Reasons for theprojected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring the projected operating revenues within thestandard must be entered in Section 6A above and will also display in the explanation box below.

Explanation:Federal Revenue(linked from 6B

if NOT met)

There are one-time ARRA funds, State Fiscal Stabilization Fund (SFSF) and Education Jobs Fund included in the budget for FY 2010-11. These itemshave been removed from the 2011-12 budget.

Explanation:Other State Revenue

(linked from 6B if NOT met)

One-time revenue received in FY 2010-11 was reversed in FY 2011-12, Example of these state revenues are Mandated Costs, Math & ReadingProfessional Development and prior year revenue adjusments. The 10 year Special Education mandate settlement and some EMHI (Early MentalHealth Initiative) grants ended in FY 2010-11.

Explanation:Other Local Revenue


Donation revenues and other one-time local revenues are not included in the district's proposed budget for 2011-12.

1b. STANDARD MET - Projected total operating expenditures have not changed by more than the standard for the budget and two subsequent fiscal years.

Explanation:Books and Supplies


Explanation:Services and Other Exps





Form 01CS


7. CRITERION: Facilities Maintenance

STANDARD: Confirm that the annual contribution for facilities maintenance funding is not less than the amounts required pursuant to Education Codesections 17584 (Deferred Maintenance) and 17070.75 (Ongoing and Major Maintenance/Restricted Maintenance Account), if applicable.

7A. Determining the District's Compliance with the Contribution Requirement for EC Section 17584 - Deferred Maintenance

NOTE: SBX3 4 (Chapter 12, Statutes of 2009) eliminates the local match requirement for Deferred Maintenance for a five-year period from 2008-09 through 2012-13. Therefore, this sectionhas been inactivated for that period.

7B. Determining the District's Compliance with the Contribution Requirement for EC Section 17070.75 as modified by Section 17070.766, effective 2008-09through 2012-13 - Ongoing and Major Maintenance/Restricted Maintenance Account (OMMA/RMA)

NOTE: EC Section 17070.766 reduces the contributions required in EC Section 17070.75 from 3 percent to 1 percent for a five-year period from 2008-09 through 2012-13. Therefore, thecalculation in this section has been revised accordingly for that period.

DATA ENTRY: Click the appropriate Yes or No button for special education local plan area (SELPA) administrative units (AUs); all other data are extracted or calculated. If standard is notmet, enter an X in the appropriate box and enter an explanation, if applicable.

1. a. For districts that are the AU of a SELPA, do you choose to exclude revenue that are passed through to participating members of the SELPA from the OMMA/RMA required minimum contribution calculation? Yes

b. Pass-through revenues and apportionments that may be excluded from the OMMA/RMA calculation per EC Section 17070.75(b)(2)(C) (Fund 10, objects 7211-7213 and 7221-7223 with resources 3300-3499 and 6500-6540) 0.00

2. Ongoing and Major Maintenance/Restricted Maintenance Account

a. Budgeted Expenditures and Other Financing Uses (Form 01, objects 1000-7999) 255,948,445.00b. Plus: Pass-through Revenues 1% Required Budgeted Contribution ¹ and Apportionments Minimum Contribution to the Ongoing and Major (Line 1b, if line 1a is No) (Line 2c times 1%) Maintenance Account Statusc. Net Budgeted Expenditures and Other Financing Uses 255,948,445.00 2,559,484.45 4,160,288.00 Met

¹ Fund 01, Resource 8150, Objects 8900-8999

If standard is not met, enter an X in the box that best describes why the minimum required contribution was not made:

Not applicable (district does not participate in the Leroy F. Green School Facilities Act of 1998) Exempt (due to district's small size [EC Section 17070.75 (b)(2)(D)]) Other (explanation must be provided)

Explanation:(required if NOT metand Other is marked)




Form 01CS


8. CRITERION: Deficit Spending

STANDARD: Unrestricted deficit spending (total unrestricted expenditures and other financing uses is greater than total unrestricted revenues andother financing sources) as a percentage of total unrestricted expenditures and other financing uses, has not exceeded one-third of the district'savailable reserves¹ as a percentage of total expenditures and other financing uses² in two out of three prior fiscal years.

8A. Calculating the District's Deficit Spending Standard Percentage Levels


Third Prior Year Second Prior Year First Prior Year(2008-09) (2009-10) (2010-11)

1. District's Available Reserve Amounts (resources 0000-1999)a. Designated for Economic Uncertainties (Funds 01 and 17, Object 9770) 5,298,862.00 4,988,013.00 5,055,362.00b. Undesignated Amounts (Funds 01 and 17, Object 9790) 8,227,501.37 16,051,123.84 4,975,349.34c. Negative General Fund Ending Balances in Restricted Resources (Fund 01, Object 979Z, if negative, for each of resources 2000-9999) (1.77) (0.32) (0.38)d. Available Reserves (Lines 1a through 1c) 13,526,363.37 21,039,136.52 10,030,710.96

2. Expenditures and Other Financing Usesa. District's Total Expenditures and Other Financing Uses (Fund 01, objects 1000-7999) 264,943,069.21 247,019,549.69 252,768,088.00b. Less: Special Education Pass-through Funds (Fund 01, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223) 141,030.00 117,525.00 117,525.00c. Net Expenditures and Other Financing Uses (Line 2a minus Line 2b) 264,802,039.21 246,902,024.69 252,650,563.00

3. District's Available Reserve Percentage(Line 1d divided by Line 2c) 5.1% 8.5% 4.0%

District's Deficit Spending Standard Percentage Levels(Line 3 times 1/3): 1.7% 2.8% 1.3%

¹Available reserves are the unrestricted amounts in the Reserve for Economic Uncertaintiesand the Unassigned/Unappropriated accounts in the General Fund and the Special ReserveFund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negativeending balances in restricted resources in the General Fund.

²A school district that is the Administrative Unit of a Special Education Local Plan Area (SELPA)may exclude from its expeditures the distribution of funds to its participating members.

8B. Calculating the District's Deficit Spending Percentages


Net Change in Total Unrestricted Expenditures Deficit Spending LevelUnrestricted Fund Balance and Other Financing Uses (If Net Change in Unrestricted Fund

Fiscal Year (Form 01, Section E) (Form 01, Objects 1000-7999) Balance is negative, else N/A) StatusThird Prior Year (2008-09) 15,316,587.80 180,747,705.45 N/A MetSecond Prior Year (2009-10) 1,592,155.77 178,531,960.32 N/A MetFirst Prior Year (2010-11) 7,227,523.00 172,024,977.00 N/A MetBudget Year (2011-12) (Information only) (15,026,819.00) 183,836,485.00

8C. Comparison of District Deficit Spending to the Standard


1a. STANDARD MET - Unrestricted deficit spending, if any, has not exceeded the standard percentage level in two or more of the three prior years.





Form 01CS


9. CRITERION: Fund Balance

STANDARD: Budgeted beginning unrestricted general fund balance has not been overestimated for two out of three prior fiscal years by more thanthe following percentage levels:

Percentage Level ¹ District ADA 1.7% 0 to 3001.3% 301 to 1,0001.0% 1,001 to 30,0000.7% 30,001 to 400,0000.3% 400,001 and over

¹ Percentage levels equate to a rate of deficit spending which would eliminate recommended reserves foreconomic uncertainties over a three year period.


District's Fund Balance Standard Percentage Level: 0.7%

9A. Calculating the District's Unrestricted General Fund Beginning Balance Percentages

DATA ENTRY: Enter data in the Original Budget column for the First, Second, and Third Prior Years; all other data are extracted or calculated.

Unrestricted General Fund Beginning Balance ² Beginning Fund Balance(Form 01, Line F1e, Unrestricted Column) Variance Level

Fiscal Year Original Budget Estimated/Unaudited Actuals (If overestimated, else N/A) StatusThird Prior Year (2008-09) 9,233,863.56 9,392,694.77 N/A MetSecond Prior Year (2009-10) 13,130,452.77 24,709,282.57 N/A MetFirst Prior Year (2010-11) 19,895,825.57 26,301,438.34 N/A MetBudget Year (2011-12) (Information only) 33,528,961.34

² Adjusted beginning balance, including audit adjustments and other restatements (objects 9791-9795)

9B. Comparison of District Unrestricted Beginning Fund Balance to the Standard


1a. STANDARD MET - Unrestricted general fund beginning fund balance has not been overestimated by more than the standard percentage level for two or more of the previous threeyears.





Form 01CS


10. CRITERION: Reserves

STANDARD: Available reserves¹ for any of the budget year or two subsequent fiscal years are not less than the following percentages or amounts² asapplied to total expenditures and other financing uses³:

Percentage Level District ADA 5% or $60,000 (greater of) 0 to 3004% or $60,000 (greater of) 301 to 1,000

3% 1,001 to 30,0002% 30,001 to 400,0001% 400,001 and over

¹ Available reserves are the unrestricted amounts in the Reserve for Economic Uncertainties and theUnassigned/Unappropriated accounts in the General Fund and the Special Reserve Fund for Other ThanCapital Outlay Projects. Available reserves will be reduced by any negative ending balances in restrictedresources in the General Fund.

² Dollar amounts to be adjusted annually by the prior year statutory cost-of-living adjustment (EducationCode Section 42238), rounded to the nearest thousand.

³ A school district that is the Administrative Unit (AU) of a Special Education Local Plan Area (SELPA)may exclude from its expenditures the distribution of funds to its participating members.


District Estimated P-2 ADA (Criterion 3, Item 3B): 33,051 33,051 33,051

District's Reserve Standard Percentage Level: 2% 2% 2%

10A. Calculating the District's Special Education Pass-through Exclusions (only for districts that serve as the AU of a SELPA

DATA ENTRY: For SELPA AUs, if Form MYP exists, all data will be extracted including the Yes/No button selection. If not, click the appropriate Yes or No button for item 1 and, if Yes, enter data for item 2a and for the two subsequent years in item 2b; Budget Year data are extracted

For districts that serve as the AU of a SELPA (Form MYP, Lines F1a, F1b1, and F1b2):

1. Do you choose to exclude from the reserve calculation the pass-through funds distributed to SELPA members? Yes2. If you are the SELPA AU and are excluding special education pass-through funds:

a. Enter the name(s) of the SELPA(s):


b. Special Education Pass-through Funds (Fund 10, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223) 0.00

10B. Calculating the District's Reserve Standard

DATA ENTRY: If Form MYP exists, 1st and 2nd Subsequent Year data for lines 1 and 2 will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated.


1. Expenditures and Other Financing Uses(Fund 01, objects 1000-7999) (Form MYP, Line B11) 255,948,445.00 235,192,088.00 240,779,765.00

2. Plus: Special Education Pass-through(Criterion 10A, Line 2b, if Criterion 10A, Line 1 is No)

3. Total Expenditures and Other Financing Uses(Line B1 plus Line B2) 255,948,445.00 235,192,088.00 240,779,765.00

4. Reserve Standard Percentage Level 2% 2% 2%5. Reserve Standard - by Percent

(Line B3 times Line B4) 5,118,968.90 4,703,841.76 4,815,595.306. Reserve Standard - by Amount

($60,000 for districts with 0 to 1,000 ADA, else 0) 0.00 0.00 0.007. District's Reserve Standard

(Greater of Line B5 or Line B6) 5,118,968.90 4,703,841.76 4,815,595.30




Form 01CS


10C. Calculating the District's Budgeted Reserve Amount

DATA ENTRY: If Form MYP exists, 1st and 2nd Subsequent Year data for lines 1 through 7 will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated.

Reserve Amounts(Unrestricted resources 0000-1999 except Line 4):

Budget Year(2011-12)

1st Subsequent Year(2012-13)

2nd Subsequent Year(2013-14)

1. General Fund - Stabilization Arrangements(Fund 01, Object 9750) (Form MYP, Line E1a) 0.00

2. General Fund - Reserve for Economic Uncertainties(Fund 01, Object 9789) (Form MYP, Line E1b) 16,026,944.00 26,519,792.00 37,539,520.00

3. General Fund - Unassigned/Unappropriated Amount(Fund 01, Object 9790) (Form MYP, Line E1c) 60,698.34 609,743.96 1,556,655.61

4. General Fund - Negative Ending Balances in Restricted Resources(Fund 01, Object 979Z, if negative, for each of resources 2000-9999)(Form MYP, Line E1d) (0.38) 0.00 0.00

5. Special Reserve Fund - Stabilization Arrangements(Fund 17, Object 9750) (Form MYP, Line E2a) 0.00

6. Special Reserve Fund - Reserve for Economic Uncertainties(Fund 17, Object 9789) (Form MYP, Line E2b) 0.00

7. Special Reserve Fund - Unassigned/Unappropriated Amount(Fund 17, Object 9790) (Form MYP, Line E2c) 0.00

8. District's Budgeted Reserve Amount(Lines C1 thru C7) 16,087,641.96 27,129,535.96 39,096,175.61

9. District's Budgeted Reserve Percentage (Information only)(Line 8 divided by Section 10B, Line 3) 6.29% 11.54% 16.24%

District's Reserve Standard (Section 10B, Line 7): 5,118,968.90 4,703,841.76 4,815,595.30

Status: Met Met Met

10D. Comparison of District Reserve Amount to the Standard


1a. STANDARD MET - Projected available reserves have met the standard for the budget and two subsequent fiscal years.





Form 01CS


SUPPLEMENTAL INFORMATION

DATA ENTRY: Click the appropriate Yes or No button for items S1 through S4. Enter an explanation for each Yes answer.

S1. Contingent Liabilities

1a. Does your district have any known or contingent liabilities (e.g., financial or program audits, litigation,state compliance reviews) that may impact the budget? No

1b. If Yes, identify the liabilities and how they may impact the budget:

S2. Use of One-time Revenues for Ongoing Expenditures

1a. Does your district have ongoing general fund expenditures in the budget in excess of one percent ofthe total general fund expenditures that are funded with one-time resources? No

1b. If Yes, identify the expenditures and explain how the one-time resources will be replaced to continue funding the ongoing expenditures in the following fiscal years:

S3. Use of Ongoing Revenues for One-time Expenditures

1a. Does your district have large non-recurring general fund expenditures that are funded with ongoinggeneral fund revenues? No

1b. If Yes, identify the expenditures:

S4. Contingent Revenues

1a. Does your district have projected revenues for the budget year or either of the two subsequent fiscal yearscontingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest reserves)? No

1b. If Yes, identify any of these revenues that are dedicated for ongoing expenses and explain how the revenues will be replaced or expenditures reduced




Form 01CS


S5. Contributions

Identify projected contributions from unrestricted resources in the general fund to restricted resources in the general fund for the budget year and two subsequent fiscal years.Provide an explanation if contributions have changed from the prior fiscal year amounts by more than $20,000 and more than ten percent. Explanation should include whethercontributions are ongoing or one-time in nature.

Identify projected transfers to or from the general fund to cover operating deficits in either the general fund or any other fund for the budget year and two subsequent fiscal years.Provide an explanation if transfers have changed from the prior fiscal year amounts by more than $20,000 and more than ten percent. Explanation should include whether transfersare ongoing or one-time in nature.

Estimate the impact of any capital projects on the general fund operational budget.

District's Contributions and Transfers Standard:-10.0% to +10.0%

or -$20,000 to +$20,000

S5A. Identification of the District's Projected Contributions, Transfers, and Capital Projects that may Impact the General Fund

DATA ENTRY: Enter data in the Projection column for contributions, transfers in, and transfers out for all fiscal years, except the First Prior Year and Budget Year for Contributions, whichwill be extracted, and click the appropriate button for item 1d; all other data are extracted or calculated.

Description / Fiscal Year Projection Amount of Change Percent Change Status

1a. Contributions, Unrestricted General Fund (Fund 01, Resources 0000-1999, Object 8980)First Prior Year (2010-11) (26,796,811.00)Budget Year (2011-12) (30,727,802.00) 3,930,991.00 14.7% Not Met1st Subsequent Year (2012-13) (32,159,708.00) 1,431,906.00 4.7% Met2nd Subsequent Year (2013-14) (33,665,039.00) 1,505,331.00 4.7% Met

1b. Transfers In, General Fund *First Prior Year (2010-11) 1,360,000.00Budget Year (2011-12) 360,000.00 (1,000,000.00) -73.5% Not Met1st Subsequent Year (2012-13) 360,000.00 0.00 0.0% Met2nd Subsequent Year (2013-14) 360,000.00 0.00 0.0% Met

1c. Transfers Out, General Fund *First Prior Year (2010-11) 2,802,185.00Budget Year (2011-12) 1,987,806.00 (814,379.00) -29.1% Not Met1st Subsequent Year (2012-13) 1,912,680.00 (75,126.00) -3.8% Met2nd Subsequent Year (2013-14) 1,792,773.00 (119,907.00) -6.3% Met

1d. Impact of Capital ProjectsDo you have any capital projects that may impact the general fund operational budget? No

* Include transfers used to cover operating deficits in either the general fund or any other fund

S5B. Status of the District's Projected Contributions, Transfers, and Capital Projects

DATA ENTRY: Enter an explanation if Not Met for items 1a-1c or if Yes for item 1d.

1a. NOT MET - The projected contributions from the unrestricted general fund to restricted general fund programs have changed by more than the standard for one or more of thebudget or subsequent two fiscal years. Identify restricted programs and amount of contribution for each program and whether contributions are ongoing or one-time in nature.Explain the district's plan, with timeframes, for reducing or eliminating the contribution.


In FY 2011-12 contribution to Special Education has been increased due to additional expenses for County Mental Health Services. We also added aprojected increase in Special Education program expenditures.

1b. NOT MET - The projected transfers in to the general fund have changed by more than the standard for one or more of the budget or subsequent two fiscal years. Identify theamount(s) transferred, by fund, and whether transfers are ongoing or one-time in nature. If ongoing, explain the district's plan, with timelines, for reducing or eliminating the transfers.


Reversed one time inter-fund transfer of $1 million from Fund 40 (Special Reserve Capital Project Fund).




Form 01CS


1c. NOT MET - The projected transfers out of the general fund have changed by more than the standard for one or more of the budget or subsequent two fiscal years. Identify theamount(s) transferred, by fund, and whether transfers are ongoing or one-time in nature. If ongoing, explain the district's plan, with timeframes, for reducing or eliminating thetransfers.


Reduce transfer to OPEB account - stair stepping of costs in SERP worksheet.

1d. NO - There are no capital projects that may impact the general fund operational budget.

Project Information:(required if YES)




Form 01CS


S6. Long-term Commitments

Identify all existing and new multiyear commitments¹ and their annual required payments for the budget year and two subsequent fiscal years.

Explain how any increase in annual payments will be funded. Also explain how any decrease to funding sources used to pay long-term commitments will be replaced.

¹ Include multiyear commitments, multiyear debt agreements, and new programs or contracts that result in long-term obligations.

S6A. Identification of the District's Long-term Commitments

DATA ENTRY: Click the appropriate button in item 1 and enter data in all columns of item 2 for applicable long-term commitments; there are no extractions in this section.

1. Does your district have long-term (multiyear) commitments?(If No, skip item 2 and Sections S6B and S6C) Yes

2. If Yes to item 1, list all new and existing multiyear commitments and required annual debt service amounts. Do not include long-term commmitments for postemployment benefitsother than pensions (OPEB); OPEB is disclosed in item S7A.

# of Years SACS Fund and Object Codes Used For: Principal BalanceType of Commitment Remaining Funding Sources (Revenues) Debt Service (Expenditures) as of July 1, 2011

Capital Leases 2 Fund 03-00 884,708.74 1,159,716Certificates of ParticipationGeneral Obligation Bonds 23 Fund 21-39 and Fund 51-00 10,519,438.00 249,998,256Supp Early Retirement ProgramState School Building LoansCompensated Absences 1 Various funds that have payroll expenses 3,500,000

Other Long-term Commitments (do not include OPEB):Lease Revenue Bonds 32 Fund 21-39 2,885,341.89 127,197,233Bond Anticipation Notes 0 Fund 21-39 26,270,000.00 24,998,007CFD Bonds 31 Fund 52-00 32,729,086.80 467,740,000


Annual Payment Annual Payment Annual Payment Annual PaymentType of Commitment (continued) (P & I) (P & I) (P & I) (P & I)

Capital Leases 1,374,321 884,709 333,626 0Certificates of ParticipationGeneral Obligation Bonds 10,219,863 10,519,438 10,825,588 11,142,088Supp Early Retirement ProgramState School Building LoansCompensated Absences

Other Long-term Commitments (continued):Lease Revenue Bonds 2,375,458 2,885,342 3,292,670 3,370,592Bond Anticipation Notes 0 26,270,000 0 0CFD Bonds 31,173,674 32,729,087 35,162,984 33,001,117

Total Annual Payments: 45,143,316 73,288,576 49,614,868 47,513,797Has total annual payment increased over prior year (2010-11)? Yes Yes Yes




Form 01CS


S6B. Comparison of the District's Annual Payments to Prior Year Annual Payment

DATA ENTRY: Enter an explanation if Yes.

1a. Yes - Annual payments for long-term commitments have increased in one or more of the budget or two subsequent fiscal years. Explain how the increase in annual payments will befunded.

Explanation:(required if Yes

to increase in totalannual payments)

In 2011-12 the debt service payment of the Bond Anticipation Notes (BAN) of the School Facilities Improvement District (SFID) is due. The district willbe issuing the remaining authorization of $105 million for Proposition C to be used to collapse all of the interim debt. The district has funds reservedwith the Trustee account at Zions First National Bank Corporate Trust for principal and interest payment of Community Facilities District (CFD) bonds.

S6C. Identification of Decreases to Funding Sources Used to Pay Long-term Commitments

DATA ENTRY: Click the appropriate Yes or No button in item 1; if Yes, an explanation is required in item 2.

1. Will funding sources used to pay long-term commitments decrease or expire prior to the end of the commitment period, or are they one-time sources?

No

2.No - Funding sources will not decrease or expire prior to the end of the commitment period, and one-time funds are not being used for long-term commitment annual payments.





Form 01CS


S7. Unfunded Liabilities

Estimate the unfunded liability for postemployment benefits other than pensions (OPEB) based on an actuarial valuation, if required, or other method; identify or estimate the annualrequired contribution; and indicate how the obligation is funded (pay-as-you-go, amortized over a specific period, etc.).

Estimate the unfunded liability for self-insurance programs such as workers' compensation based on an actuarial valuation, if required, or other method; identify or estimate therequired contribution; and indicate how the obligation is funded (level of risk retained, funding approach, etc.).

S7A. Identification of the District's Estimated Unfunded Liability for Postemployment Benefits Other than Pensions (OPEB)

DATA ENTRY: Click the appropriate button in item 1 and enter data in all other applicable items; there are no extractions in this section except the budget year data on line 5b

1. Does your district provide postemployment benefits otherthan pensions (OPEB)? (If No, skip items 2-5) Yes

2. For the district's OPEB:a. Are they lifetime benefits? No

b. Do benefits continue past age 65? No

c. Describe any other characteristics of the district's OPEB program including eligibility criteria and amounts, if any, that retirees are required to contribute toward their own benefits:

3. a. Are OPEB financed on a pay-as-you-go, actuarial cost, or other method? Other

b. Indicate any accumulated amounts earmarked for OPEB in a self-insurance or Self-Insurance Fund Governmental Fund governmental fund 5,316,327 0

4. OPEB Liabilitiesa. OPEB actuarial accrued liability (AAL) 40,681,511.00b. OPEB unfunded actuarial accrued liability (UAAL) 36,700,613.69c. Are AAL and UAAL based on the district's estimate or an actuarial valuation? Actuariald. If based on an actuarial valuation, indicate the date of the OPEB valuation Jan 01, 2010

Budget Year 1st Subsequent Year 2nd Subsequent Year5. OPEB Contributions (2011-12) (2012-13) (2013-14)

a. OPEB annual required contribution (ARC) per actuarial valuation or Alternative Measurement Method 4,739,237.00 4,739,237.00 4,739,237.00b. OPEB amount contributed (for this purpose, include premiums paid to a self-insurance fund) (funds 01-70, objects 3701-3752) 2,409,283.00 2,409,283.00 2,409,283.00c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount) 2,409,283.00 2,409,283.00 2,409,283.00d. Number of retirees receiving OPEB benefits 424 424 424




Form 01CS


S7B. Identification of the District's Unfunded Liability for Self-Insurance Programs

DATA ENTRY: Click the appropriate button in item 1 and enter data in all other applicable items; there are no extractions in this section.

1. Does your district operate any self-insurance programs such as workers' compensation,employee health and welfare, or property and liability? (Do not include OPEB, which iscovered in Section S7A) (If No, skip items 2-4)

Yes

2. Describe each self-insurance program operated by the district, including details for each such as level of risk retained, funding approach, basis for valuation (district's estimate oractuarial), and date of the valuation:

The district has self-insured dental, vision and pharmacy plans. In addition to the district contribution to these plans, the pharmacy plan receivesrebates from pharmaceutical companies. The actuarial valuation of self-funded dental, vision and pharmacy plans was done on December 14, 2010.The district is self-insured for worker's compensation for claims accrued from 7/01/1998 through 6/30/2005. Effective 7/01/2005 our worker'scompensation claims are fully insured through PIPS (Protective Insurance Program for Schools).

3. Self-Insurance Liabilitiesa. Accrued liability for self-insurance programs 2,536,636.00b. Unfunded liability for self-insurance programs 1,886,636.00

Budget Year 1st Subsequent Year 2nd Subsequent Year4. Self-Insurance Contributions (2011-12) (2012-13) (2013-14)

a. Required contribution (funding) for self-insurance programs 9,656,615.00 9,656,615.00 9,656,615.00b. Amount contributed (funded) for self-insurance programs 9,656,615.00 9,656,615.00 9,656,615.00




Form 01CS


S8. Status of Labor Agreements

Analyze the status of employee labor agreements. Identify new labor agreements, as well as new commitments provided as part of previously ratified multiyear agreements; andinclude all contracts, including all administrator contracts (and including all compensation). For new agreements, indicate the date of the required board meeting. Compare theincrease in new commitments to the projected increase in ongoing revenues, and explain how these commitments will be funded in future fiscal years.

If salary and benefit negotiations are not finalized at budget adoption, upon settlement with certificated or classified staffThe school district must determine the cost of the settlement, including salaries, benefits, and any other agreements that change costs, and provide thecounty office of education (COE) with an analysis of the cost of the settlement and its impact on the operating budget.

The county superintendent shall review the analysis relative to the criteria and standards, and may provide written comments to the president of thedistrict governing board and superintendent.

S8A. Cost Analysis of District's Labor Agreements - Certificated (Non-management) Employees

DATA ENTRY: Enter all applicable data items; there are no extractions in this section.

Prior Year (2nd Interim) Budget Year 1st Subsequent Year 2nd Subsequent Year(2010-11) (2011-12) (2012-13) (2013-14)

Number of certificated (non-management)full-time-equivalent (FTE) positions 1,363.7 1,363.7 1,363.7 1,363.7

Certificated (Non-management) Salary and Benefit Negotiations1. Are salary and benefit negotiations settled for the budget year? Yes

If Yes, and the corresponding public disclosure documentshave been filed with the COE, complete questions 2 and 3.

If Yes, and the corresponding public disclosure documentshave not been filed with the COE, complete questions 2-5.

If No, identify the unsettled negotiations including any prior year unsettled negotiations and then complete questions 6 and 7

Negotiations Settled2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting: May 10, 2010

2b. Per Government Code Section 3547.5(b), was the agreement certifiedby the district superintendent and chief business official? Yes

If Yes, date of Superintendent and CBO certification: Apr 30, 2010

3. Per Government Code Section 3547.5(c), was a budget revision adoptedto meet the costs of the agreement? Yes

If Yes, date of budget revision board adoption: Jun 21, 2010

4. Period covered by the agreement: Begin Date: End Date:

5. Salary settlement: Budget Year 1st Subsequent Year 2nd Subsequent Year(2011-12) (2012-13) (2013-14)

Is the cost of salary settlement included in the budget and multiyear projections (MYPs)? Yes Yes Yes

One Year AgreementTotal cost of salary settlement

% change in salary schedule from prior yearor

Multiyear AgreementTotal cost of salary settlement

% change in salary schedule from prior year(may enter text, such as "Reopener")

Identify the source of funding that will be used to support multiyear salary commitments:




Form 01CS


Negotiations Not Settled6. Cost of a one percent increase in salary and statutory benefits


7. Amount included for any tentative salary schedule increases

Budget Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Health and Welfare (H&W) Benefits (2011-12) (2012-13) (2013-14)

1. Are costs of H&W benefit changes included in the budget and MYPs? Yes Yes Yes2. Total cost of H&W benefits 11,913,750 13,343,400 14,944,6083. Percent of H&W cost paid by employer Depends on the plan4. Percent projected change in H&W cost over prior year 11.0% 12.0% 12.0%

Certificated (Non-management) Prior Year SettlementsAre any new costs from prior year settlements included in the budget? No

If Yes, amount of new costs included in the budget and MYPsIf Yes, explain the nature of the new costs:

Budget Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Step and Column Adjustments (2011-12) (2012-13) (2013-14)

1. Are step & column adjustments included in the budget and MYPs? Yes Yes Yes2. Cost of step & column adjustments 1,427,740 1,427,740 1,427,7403. Percent change in step & column over prior year

Budget Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Attrition (layoffs and retirements) (2011-12) (2012-13) (2013-14)

1. Are savings from attrition included in the budget and MYPs? Yes Yes Yes

2. Are additional H&W benefits for those laid-off or retiredemployees included in the budget and MYPs?

Yes Yes Yes

Certificated (Non-management) - OtherList other significant contract changes and the cost impact of each change (i.e., class size, hours of employment, leave of absence, bonuses, etc.):




Form 01CS


S8B. Cost Analysis of District's Labor Agreements - Classified (Non-management) Employees



Number of classified (non-managment)FTE positions 958.9 958.9 958.9 958.9

Classified (Non-management) Salary and Benefit Negotiations1. Are salary and benefit negotiations settled for the budget year? No

If Yes, and the corresponding public disclosure documentshave been filed with the COE, complete questions 2 and 3.

If Yes, and the corresponding public disclosure documentshave not been filed with the COE, complete questions 2-5.


SEIU - settled. PSEA - unsettled for 2010-11 and 2011-12. For 2011-12, Board has unilaterally adopted an 8 day layoff for all PSEA members.

Negotiations Settled2a. Per Government Code Section 3547.5(a), date of public disclosure

board meeting:

2b. Per Government Code Section 3547.5(b), was the agreement certifiedby the district superintendent and chief business official?

If Yes, date of Superintendent and CBO certification:

3. Per Government Code Section 3547.5(c), was a budget revision adoptedto meet the costs of the agreement?

If Yes, date of budget revision board adoption:

4. Period covered by the agreement: Begin Date: End Date:


Is the cost of salary settlement included in the budget and multiyear projections (MYPs)? No No No

One Year AgreementTotal cost of salary settlement

% change in salary schedule from prior yearor

Multiyear AgreementTotal cost of salary settlement


Identify the source of funding that will be used to support multiyear salary commitments:

Negotiations Not Settled

6. Cost of a one percent increase in salary and statutory benefits 312,270


7. Amount included for any tentative salary schedule increases N/A N/A N/A




Form 01CS


Budget Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Health and Welfare (H&W) Benefits (2011-12) (2012-13) (2013-14)


Classified (Non-management) Prior Year SettlementsAre any new costs from prior year settlements included in the budget? No

If Yes, amount of new costs included in the budget and MYPsIf Yes, explain the nature of the new costs:

Budget Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Step and Column Adjustments (2011-12) (2012-13) (2013-14)

1. Are step & column adjustments included in the budget and MYPs? Yes Yes Yes2. Cost of step & column adjustments 307,335 307,335 307,3353. Percent change in step & column over prior year

Budget Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Attrition (layoffs and retirements) (2011-12) (2012-13) (2013-14)

1. Are savings from attrition included in the budget and MYPs? Yes Yes Yes

2. Are additional H&W benefits for those laid-off or retiredemployees included in the budget and MYPs? Yes Yes Yes

Classified (Non-management) - OtherList other significant contract changes and the cost impact of each change (i.e., hours of employment, leave of absence, bonuses, etc.):




Form 01CS


S8C. Cost Analysis of District's Labor Agreements - Management/Supervisor/Confidential Employees



Number of management, supervisor, andconfidential FTE positions 192.1 194.7 194.7 194.7

Management/Supervisor/Confidential Salary and Benefit Negotiations

1. Are salary and benefit negotiations settled for the budget year? Yes

If Yes, complete question 2.


If n/a, skip the remainder of Section S8C.Negotiations Settled


Is the cost of salary settlement included in the budget and multiyear projections (MYPs)? Yes Yes Yes

Total cost of salary settlement (921,481) 921,481 0


Negotiations Not Settled3. Cost of a one percent increase in salary and statutory benefits


4. Amount included for any tentative salary schedule increases

Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent YearHealth and Welfare (H&W) Benefits (2011-12) (2012-13) (2013-14)


Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent YearStep and Column Adjustments (2011-12) (2012-13) (2013-14)

1. Are step & column adjustements included in the budget and MYPs? Yes Yes Yes2. Cost of step and column adjustments 88,054 88,054 88,0543. Percent change in step & column over prior year

Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent YearOther Benefits (mileage, bonuses, etc.) (2011-12) (2012-13) (2013-14)

1. Are costs of other benefits included in the budget and MYPs? Yes Yes Yes2. Total cost of other benefits 219,775 219,775 219,7753. Percent change in cost of other benefits over prior year




Form 01CS


ADDITIONAL FISCAL INDICATORS

The following fiscal indicators are designed to provide additional data for reviewing agencies. A "Yes" answer to any single indicator does not necessarily suggest a cause for concern, butmay alert the reviewing agency to the need for additional review.

DATA ENTRY: Click the appropriate Yes or No button for items A1 through A9 except item A3, which is automatically completed based on data in Criterion 2.

A1. Do cash flow projections show that the district will end the budget year with anegative cash balance in the general fund? No

A2. Is the system of personnel position control independent from the payroll system?Yes

A3. Is enrollment decreasing in both the prior fiscal year and budget year? (Data from theenrollment budget column of Criterion 2A are used to determine Yes or No) No

A4. Are new charter schools operating in district boundaries that impact the district'senrollment, either in the prior fiscal year or budget year? No

A5. Has the district entered into a bargaining agreement where any of the budgetor subsequent years of the agreement would result in salary increases that Noare expected to exceed the projected state funded cost-of-living adjustment?

A6. Does the district provide uncapped (100% employer paid) health benefits for current orretired employees? No

A7. Is the district's financial system independent of the county office system?No

A8. Does the district have any reports that indicate fiscal distress pursuant to EducationCode Section 42127.6(a)? (If Yes, provide copies to the county office of education) No

A9. Have there been personnel changes in the superintendent or chief businessofficial positions within the last 12 months? No

When providing comments for additional fiscal indicators, please include the item number applicable to each comment.

Comments:(optional)

End of School District Budget Criteria and Standards Review



Cashflow Worksheet37 68296 0000000

Form CASH

California Dept of EducationSACS Financial Reporting Software - 2011.1.0File: cashi (Rev 03/14/2011) Page 1 of 2 Printed: 6/13/2011 11:52 AM

ObjectESTIMATES THROUGH THE MONTH

OF JUNEA. BEGINNING CASH 9110B. RECEIPTS Revenue Limit Sources Property Taxes 8020-8079 Principal Apportionment 8010-8019 Miscellaneous Funds 8080-8099 Federal Revenue 8100-8299 Other State Revenue 8300-8599 Other Local Revenue 8600-8799 Interfund Transfers In 8910-8929 All Other Financing Sources 8930-8979 Other Receipts/Non-Revenue TOTAL RECEIPTSC. DISBURSEMENTS Certificated Salaries 1000-1999 Classified Salaries 2000-2999 Employee Benefits 3000-3999 Books, Supplies and Services 4000-5999 Capital Outlay 6000-6599 Other Outgo 7000-7499 Interfund Transfers Out 7600-7629 All Other Financing Uses 7630-7699 Other Disbursements/ Non Expenditures TOTAL DISBURSEMENTSD. PRIOR YEAR TRANSACTIONS Accounts Receivable 9200 Accounts Payable 9500 TOTAL PRIOR YEAR TRANSACTIONSE. NET INCREASE/DECREASE (B - C + D)F. ENDING CASH (A + E)

G. ENDING CASH, PLUS ACCRUALS

July August September October November December

8,228,098.00 40,771,713.00 39,465,139.00 36,680,619.00 19,624,314.00 10,438,802.00

36,115.00 6,019.00 1,730,684.00 1,365,483.00 1,924,599.00 36,925,392.007,182,075.00 5,620,754.00 5,620,754.00

37,705.00 37,703.00 37,705.00 37,705.00 37,704.00 37,704.00721,984.00 721,984.00 721,984.00 721,984.00 721,984.00 721,984.00286,567.00 286,567.00 3,513,563.00 1,965,388.00 3,660,528.00 2,846,201.00774,422.00 774,422.00 774,422.00 774,422.00 774,422.00 774,422.00360,000.00

22,000,000.00 24,216,793.00 1,826,695.00 13,960,433.00 4,864,982.00 12,739,991.00 46,926,457.00

1,804,887.00 6,590,802.00 11,548,071.00 11,427,534.00 10,995,908.00 10,673,569.00626,405.00 2,287,410.00 4,007,884.00 3,966,050.00 3,816,250.00 3,704,379.00782,113.00 2,856,000.00 5,004,138.00 4,951,906.00 4,764,869.00 4,625,190.00

2,768,947.00 2,876,112.00 2,618,343.00 2,942,277.00 2,573,243.00 2,382,475.0033,249.00 34,536.00 31,441.00 35,330.00 30,899.00 28,608.00

115,427.00 115,427.00 115,427.00 115,427.00 115,427.00 115,427.00

6,131,028.00 14,760,287.00 23,325,304.00 23,438,524.00 22,296,596.00 21,529,648.00

16,057,850.00 12,427,018.00 7,380,351.00 1,517,237.00 371,093.00 371,093.001,600,000.00 800,000.00 800,000.00

14,457,850.00 11,627,018.00 6,580,351.00 1,517,237.00 371,093.00 371,093.00

32,543,615.00 (1,306,574.00) (2,784,520.00) (17,056,305.00) (9,185,512.00) 25,767,902.0040,771,713.00 39,465,139.00 36,680,619.00 19,624,314.00 10,438,802.00 36,206,704.00



Cashflow Worksheet37 68296 0000000

Form CASH

California Dept of EducationSACS Financial Reporting Software - 2011.1.0File: cashi (Rev 03/14/2011) Page 2 of 2 Printed: 6/13/2011 11:52 AM

ObjectESTIMATES THROUGH THE MONTH

OF JUNEA. BEGINNING CASH 9110B. RECEIPTS Revenue Limit Sources Property Taxes 8020-8079 Principal Apportionment 8010-8019 Miscellaneous Funds 8080-8099 Federal Revenue 8100-8299 Other State Revenue 8300-8599 Other Local Revenue 8600-8799 Interfund Transfers In 8910-8929 All Other Financing Sources 8930-8979 Other Receipts/Non-Revenue TOTAL RECEIPTSC. DISBURSEMENTS Certificated Salaries 1000-1999 Classified Salaries 2000-2999 Employee Benefits 3000-3999 Books, Supplies and Services 4000-5999 Capital Outlay 6000-6599 Other Outgo 7000-7499 Interfund Transfers Out 7600-7629 All Other Financing Uses 7630-7699 Other Disbursements/ Non Expenditures TOTAL DISBURSEMENTSD. PRIOR YEAR TRANSACTIONS Accounts Receivable 9200 Accounts Payable 9500 TOTAL PRIOR YEAR TRANSACTIONSE. NET INCREASE/DECREASE (B - C + D)F. ENDING CASH (A + E)

G. ENDING CASH, PLUS ACCRUALS

January February March April May June Accruals TOTAL

36,206,704.00 38,805,431.00 26,803,152.00 8,902,977.00 14,511,339.00 5,724,308.00

10,003,988.00 4,819,727.00 992,395.00 28,604,137.00 9,003,363.00 6,419,498.00 0.00 101,831,400.0015,925,469.00 1,555,075.00 2,772,906.00 949,283.00 22,826,507.00 62,452,823.00

272,264.00 37,705.00 37,705.00 241,669.00 37,705.00 619,004.00 0.00 1,472,278.00721,984.00 721,984.00 721,984.00 721,984.00 721,984.00 721,979.00 0.00 8,663,803.00

8,388,402.00 2,075,643.00 1,877,869.00 5,693,095.00 1,900,161.00 1,283,266.00 11,673,808.00 45,451,058.00774,422.00 774,422.00 774,422.00 774,422.00 774,422.00 774,425.00 0.00 9,293,067.00

0.00 360,000.00 0.00 0.00 8,000,000.00 0.00 30,000,000.00

36,086,529.00 9,984,556.00 4,404,375.00 38,808,213.00 13,386,918.00 17,818,172.00 34,500,315.00 259,524,429.00

10,896,511.00 10,959,507.00 11,053,394.00 11,038,515.00 11,137,605.00 11,100,461.00 0.00 119,226,764.003,781,754.00 3,803,616.00 3,836,201.00 3,831,037.00 3,865,428.00 3,852,537.00 0.00 41,378,951.004,721,798.00 4,749,095.00 4,789,779.00 4,783,332.00 4,826,270.00 4,810,174.00 2,527,132.00 54,191,796.003,303,734.00 2,697,887.00 2,846,660.00 2,769,379.00 2,569,458.00 3,819,207.00 3,162,031.00 37,329,753.00

39,671.00 32,396.00 34,182.00 33,254.00 30,854.00 45,860.00 37,969.00 448,249.00115,427.00 115,427.00 115,427.00 115,427.00 115,427.00 115,429.00 0.00 1,385,126.00

1,987,806.00 1,987,806.00 0.00 0.00

11,000,000.00 11,000,000.00 8,000,000.00 30,000,000.0033,858,895.00 22,357,928.00 22,675,643.00 33,570,944.00 22,545,042.00 23,743,668.00 15,714,938.00 285,948,445.00

371,093.00 371,093.00 371,093.00 371,093.00 371,093.00 371,093.00 0.00 40,351,200.00 0.00 3,200,000.00

371,093.00 371,093.00 371,093.00 371,093.00 371,093.00 371,093.00 0.00 37,151,200.00

2,598,727.00 (12,002,279.00) (17,900,175.00) 5,608,362.00 (8,787,031.00) (5,554,403.00) 18,785,377.00 10,727,184.0038,805,431.00 26,803,152.00 8,902,977.00 14,511,339.00 5,724,308.00 169,905.00

18,955,282.00

poway unified july 1 budget (single adoption) 37 68296 ...2011-12 budget school district...

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