CRITERIA AND STANDARDS … · District's ADA to Enrollment Standard (historical average ratio plus 0.5%): 97.3% 3B. Calculating the District's Projected Ratio of ADA to Enrollment

Poway UnifiedSan Diego County

2010-11 First InterimGeneral Fund

School District Criteria and Standards Review37 68296 0000000

Form 01CSI

California Dept of EducationSACS Financial Reporting Software - 2010.2.0File: csi (Rev 04/26/2010) Page 1 of 28 Printed: 12/8/2010 8:13 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 interim certification.

CRITERIA AND STANDARDS

1. CRITERION: Average Daily Attendance

STANDARD: Funded average daily attendance (ADA) for any of the current fiscal year or two subsequent fiscal years has not changed by more thantwo percent since budget adoption.

District's ADA Standard Percentage Range: -2.0% to +2.0%

1A. Calculating the District's ADA Variances

DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise enter data into the first column for all fiscal years. First Interim Projected Year Totals data for Current Year areextracted. If First Interim Form MYPI exists, Projected Year Totals data will be extracted for the two subsequent years; if not, enter data into the second column.

Revenue Limit (Funded) ADABudget Adoption First Interim

Budget Projected Year Totals(Form 01CS, Item 4A1, (Form RLI, Line 5b)

Fiscal Year Step 2A) (Form MYPI, Unrestricted, A1b) Percent Change StatusCurrent Year (2010-11) 32,830.56 33,043.74 0.6% Met1st Subsequent Year (2011-12) 32,830.56 33,043.74 0.6% Met2nd Subsequent Year (2012-13) 32,830.56 33,043.74 0.6% Met

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 changed since budget adoption by more than two percent in any of the current year or two subsequent fiscal years.

Explanation:(required if NOT met)




Form 01CSI


2. CRITERION: Enrollment

STANDARD: Projected enrollment for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percent sincebudget adoption.

District's Enrollment Standard Percentage Range: -2.0% to +2.0%

2A. Calculating the District's Enrollment Variances

DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column for all fiscal years. Enter data in the second column for all fiscal years.

EnrollmentBudget Adoption First Interim

Fiscal Year (Form 01CS, Item 3B) CBEDS/Projected Percent Change StatusCurrent Year (2010-11) 33,944 34,090 0.4% Met1st Subsequent Year (2011-12) 33,944 34,090 0.4% Met2nd Subsequent Year (2012-13) 33,944 34,090 0.4% Met

2B. Comparison of District Enrollment to the Standard


1a. STANDARD MET - Enrollment projections have not changed since budget adoption by more than two percent for the current year and two subsequent fiscal years.





Form 01CSI


3. CRITERION: ADA to Enrollment

STANDARD: Projected second period (P-2) average daily attendance (ADA) to enrollment ratio for any of the current fiscal year or two subsequentfiscal years 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: Unaudited Actuals data that exist will be extracted into the P-2 ADA column for the First Prior Year; otherwise, enter First Prior Year data. P-2 ADA for the second and thirdprior years are preloaded. Budget Adoption data that exist will be extracted into the Enrollment column; otherwise, enter Enrollment data for all fiscal years.

P-2 ADA EnrollmentUnaudited Actuals CBEDS Actual Historical Ratio

Fiscal Year (Form A, Lines 3, 6, and 25) (Form 01CS, Item 2A) of ADA to EnrollmentThird Prior Year (2007-08) 32,075 33,283 96.4%Second Prior Year (2008-09) 32,359 33,305 97.2%First Prior Year (2009-10) 32,641 33,720 96.8%

Historical Average Ratio: 96.8%

District's ADA to Enrollment Standard (historical average ratio plus 0.5%): 97.3%

3B. Calculating the District's Projected Ratio of ADA to Enrollment

DATA ENTRY: If Form MYPI exists, Estimated P-2 ADA data for the two subsequent years will be extracted; if not, enter Estimated P-2 ADA data in the first column. All other data areextracted.

Estimated P-2 ADA Enrollment(Form AI, Lines 1-4 and 22) CBEDS/Projected

Fiscal Year (Form MYPI, Line F2) (Criterion 2, Item 2A) Ratio of ADA to Enrollment StatusCurrent Year (2010-11) 32,891 34,090 96.5% Met1st Subsequent Year (2011-12) 32,891 34,090 96.5% Met2nd Subsequent Year (2012-13) 32,891 34,090 96.5% 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 current year and two subsequent fiscal years.





Form 01CSI


4. CRITERION: Revenue Limit

STANDARD: Projected revenue limit for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percent sincebudget adoption.

District's Revenue Limit Standard Percentage Range: -2.0% to +2.0%

4A. Calculating the District's Projected Change in Revenue Limit

DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column. In the First Interim column, Current Year data are extracted; enter data for thetwo subsequent years.

Revenue Limit(Fund 01, Objects 8011, 8020-8089)

Budget Adoption First InterimFiscal Year (Form 01CS, Item 4B) Projected Year Totals Percent Change Status

Current Year (2010-11) 163,175,922.00 173,255,873.00 6.2% Not Met1st Subsequent Year (2011-12) 166,976,944.00 173,625,617.00 4.0% Not Met2nd Subsequent Year (2012-13) 171,574,341.00 177,492,626.00 3.4% Not Met

4B. Comparison of District Revenue Limit to the Standard


1a. STANDARD NOT MET - Projected revenue limit has changed since budget adoption by more than two percent in any of the current year or two subsequent fiscal years. Providereasons why the change(s) exceed the standard and a description of the methods and assumptions used in projecting revenue limit.


The Revenue Limit reduction of 3.85% has been eliminated based on the Governor's budget signed on 10/8/10. The district is also projecting anincrease of 213.18 in revenue limit ADA from 32,830.56 in adopted budget to 33,043.74 in first interim. (This increase is based on actual secondmonth enrollment times ADA rate of 96.7% plus 73 ADA for Special Education summer school).




Form 01CSI


5. CRITERION: Salaries and Benefits

STANDARD: Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures for any of the current fiscal yearor two subsequent fiscal years has not changed from the historical average ratio from the three prior fiscal years by more than the greater of threepercent or the district's required reserves percentage.

5A. Calculating the District's Historical Average Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures

DATA ENTRY: Unaudited Actuals data that exist for the First Prior Year will be extracted; otherwise, enter data for the First Prior Year. Unaudited Actuals data for the second and third prioryears are preloaded.

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 (2007-08) 171,663,348.69 188,310,509.26 91.2%Second Prior Year (2008-09) 163,584,444.66 179,888,125.34 90.9%First Prior Year (2009-10) 156,055,817.58 174,572,806.05 89.4%

Historical Average Ratio: 90.5%

Current Year 1st Subsequent Year 2nd Subsequent Year(2010-11) (2011-12) (2012-13)

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 reservestandard percentage): 87.5% to 93.5% 87.5% to 93.5% 87.5% to 93.5%

5B. Calculating the District's Projected Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures

DATA ENTRY: If Form MYPI exists, Projected Year Totals data for the two subsequent years will be extracted; if not, enter Projected Year Totals data. Projected Year Totals data forCurrent Year are extracted.

Projected Year Totals - Unrestricted(Resources 0000-1999)

Salaries and Benefits Total Expenditures Ratio(Form 01I, Objects 1000-3999) (Form 01I, Objects 1000-7499) of Unrestricted Salaries and Benefits

Fiscal Year (Form MYPI, Lines B1-B3) (Form MYPI, Lines B1-B8, B10) to Total Unrestricted Expenditures StatusCurrent Year (2010-11) 148,215,286.00 169,105,842.00 87.6% Met1st Subsequent Year (2011-12) 156,624,862.00 178,516,825.00 87.7% Met2nd Subsequent Year (2012-13) 152,107,070.00 170,881,510.00 89.0% 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 current year and two subsequent fiscal years.





Form 01CSI


6. CRITERION: Other Revenues and Expenditures

STANDARD: Projected operating revenues (including federal, other state and other local) or expenditures (including books and supplies, and servicesand other operating), for any of the current fiscal year or two subsequent fiscal years, have not changed by more than five percent since budgetadoption.

Changes that exceed five percent in any major object category must be explained.

District's Other Revenues and Expenditures Standard Percentage Range: -5.0% to +5.0%

District's Other Revenues and Expenditures Explanation Percentage Range: -5.0% to +5.0%

6A. Calculating the District's Change by Major Object Category and Comparison to the Explanation Percentage Range

DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column. First Interim data for the Current Year are extracted. If First Interim Form MYPIexists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years into the second column.

Explanations must be entered for each category if the percent change for any year exceeds the district's explanation percentage range.

Budget Adoption First InterimBudget Projected Year Totals Change Is Outside

Object Range / Fiscal Year (Form 01CS, Item 6B) (Fund 01) (Form MYPI) Percent Change Explanation Range

Federal Revenue (Fund 01, Objects 8100-8299) (Form MYPI, Line A2)Current Year (2010-11) 10,337,445.00 17,831,917.00 72.5% Yes1st Subsequent Year (2011-12) 9,095,345.00 8,757,257.00 -3.7% No2nd Subsequent Year (2012-13) 9,095,345.00 8,757,257.00 -3.7% No

Explanation:(required if Yes)

Federal Education Jobs Fund (SB 847, Steinberg) of $6,3 million and federal revenue carryover are recognized in the First Interim Budget which werenot in the adopted budget.

Other State Revenue (Fund 01, Objects 8300-8599) (Form MYPI, Line A3)Current Year (2010-11) 44,620,672.00 45,689,966.00 2.4% No1st Subsequent Year (2011-12) 45,143,750.00 45,364,736.00 0.5% No2nd Subsequent Year (2012-13) 50,690,350.00 50,692,366.00 0.0% No


Other Local Revenue (Fund 01, Objects 8600-8799) (Form MYPI, Line A4)Current Year (2010-11) 7,141,492.00 12,350,693.00 72.9% Yes1st Subsequent Year (2011-12) 7,141,492.00 12,100,067.00 69.4% Yes2nd Subsequent Year (2012-13) 7,141,492.00 12,100,067.00 69.4% Yes


We have recognized increase revenues in the following accounts: PTA, Fieldtrips, Donations and Local Grants.

Books and Supplies (Fund 01, Objects 4000-4999) (Form MYPI, Line B4)Current Year (2010-11) 7,552,264.00 10,311,236.00 36.5% Yes1st Subsequent Year (2011-12) 6,523,059.00 7,349,110.00 12.7% Yes2nd Subsequent Year (2012-13) 6,421,626.00 6,849,266.00 6.7% Yes


The increase in revenues recognized in PTA, Fieldtrips, Donations and Local Grants are budgeted in supplies.

Services and Other Operating Expenditures (Fund 01, Objects 5000-5999) (Form MYPI, Line B5)Current Year (2010-11) 29,419,667.00 28,463,631.99 -3.2% No1st Subsequent Year (2011-12) 30,134,326.00 30,580,331.00 1.5% No2nd Subsequent Year (2012-13) 31,339,329.00 30,455,771.00 -2.8% No





Form 01CSI





Form 01CSI


6B. Calculating the District's Change in Total Operating Revenues and Expenditures

DATA ENTRY: All data are extracted or calculated.

Budget Adoption First InterimObject Range / Fiscal Year Budget Projected Year Totals Percent Change Status

Total Federal, Other State, and Other Local Revenue (Section 6A)Current Year (2010-11) 62,099,609.00 75,872,576.00 22.2% Not Met1st Subsequent Year (2011-12) 61,380,587.00 66,222,060.00 7.9% Not Met2nd Subsequent Year (2012-13) 66,927,187.00 71,549,690.00 6.9% Not Met

Total Books and Supplies, and Services and Other Operating Expenditures (Section 6A)Current Year (2010-11) 36,971,931.00 38,774,867.99 4.9% Met1st Subsequent Year (2011-12) 36,657,385.00 37,929,441.00 3.5% Met2nd Subsequent Year (2012-13) 37,760,955.00 37,305,037.00 -1.2% Met

6C. Comparison of District Total Operating Revenues and Expenditures to the Standard Percentage Range

DATA ENTRY: Explanations are linked from Section 6A if the status in Section 6B is Not Met; no entry is allowed below.

1a. STANDARD NOT MET - One or more projected operating revenue have changed since budget adoption by more than the standard in one or more of the current year or twosubsequent fiscal years. Reasons for the projected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bringthe projected operating revenues within the standard must be entered in Section 6A above and will also display in the explanation box below.

Explanation:Federal Revenue(linked from 6A

if NOT met)

Federal Education Jobs Fund (SB 847, Steinberg) of $6,3 million and federal revenue carryover are recognized in the First Interim Budget which werenot in the adopted budget.

Explanation:Other State Revenue

(linked from 6A if NOT met)

Explanation:Other Local Revenue


We have recognized increase revenues in the following accounts: PTA, Fieldtrips, Donations and Local Grants.

1b. STANDARD MET - Projected total operating expenditures have not changed since budget adoption by more than the standard for the current year and two subsequent fiscal years.

Explanation:Books and Supplies


Explanation:Services and Other Exps





Form 01CSI


7. CRITERION: Facilities Maintenance

STANDARD: Identify changes that have occurred since budget adoption in the projected contributions for facilities maintenance funding as requiredpursuant to Education Code sections 17584 (Deferred Maintenance) and 17070.75 (Ongoing and Major Maintenance Account).

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 section has 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, effective2008-09 through 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: Budget Adoption data that exist will be extracted; otherwise, enter Budget Adoption data into lines 1 and 2. All other data are extracted.

Budget Adoption First Interim Contribution1% Required Projected Year Totals

Minimum Contribution (Fund 01, Resource 8150,(Form 01CS, Item 7B2c) Objects 8900-8999) Status

1. OMMA/RMA Contribution 2,389,837.52 3,910,220.00 Met

2. Budget Adoption Contribution (information only) 3,889,220.00(Form 01CS, Criterion 7B, Line 2c)

If status 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 01CSI


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 any of the current fiscal year or two subsequent fiscal years.

¹Available reserves are the unrestricted reserves in the Designated for Economic Uncertainties andthe Undesignated/Unappropriated accounts in the General Fund and the Special Reserve Fund forOther Than Capital Outlay Projects. Available reserves will be reduced by any negative endingbalances 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 expenditures the distribution of funds to its participating members.

8A. Calculating the District's Deficit Spending Standard Percentage Levels

DATA ENTRY: All data are extracted or calculated.


District's Available Reserves Percentage (Criterion 10C, Line 7) 3.6% 2.0% 2.2%

District's Deficit Spending Standard Percentage Levels(one-third of available reserves percentage): 1.2% 0.7% 0.7%

8B. Calculating the District's Deficit Spending Percentages

DATA ENTRY: Current Year data are extracted. If Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years into the first andsecond columns.

Projected Year TotalsNet Change in Total Unrestricted Expenditures

Unrestricted Fund Balance and Other Financing Uses Deficit Spending Level(Form 01I, Section E) (Form 01I, Objects 1000-7999) (If Net Change in Unrestricted Fund

Fiscal Year (Form MYPI, Line C) (Form MYPI, Line B11) Balance is negative, else N/A) StatusCurrent Year (2010-11) 6,469,141.00 170,301,721.00 N/A Met1st Subsequent Year (2011-12) (6,976,851.73) 180,242,096.00 3.9% Not Met2nd Subsequent Year (2012-13) 7,287,277.19 172,531,655.00 N/A Met

8C. Comparison of District Deficit Spending to the Standard


1a. STANDARD NOT MET - Unrestricted deficit spending has exceeded the standard percentage level in any of the current year or two subsequent fiscal years. Provide reasons for thedeficit spending, a description of the methods and assumptions used in balancing the unrestricted budget, and what changes will be made to ensure that the budget deficits areeliminated or are balanced within the standard.


We have not projected any revenue increases in FY 2011-12. However, we have regular on going expenses such as step and column adjustments,increases in health benefit costs and utility cost increases.




Form 01CSI


9. CRITERION: Fund and Cash Balances

A. FUND BALANCE STANDARD: Projected general fund balance will be positive at the end of the current fiscal year and two subsequent fiscal years.

9A-1. Determining if the District's General Fund Ending Balance is Positive

DATA ENTRY: Current Year data are extracted. If Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years.

Ending Fund BalanceGeneral Fund

Projected Year TotalsFiscal Year (Form 01I, Line F2 ) (Form MYPI, Line D2) Status

Current Year (2010-11) 37,329,189.30 Met1st Subsequent Year (2011-12) 29,724,679.47 Met2nd Subsequent Year (2012-13) 37,011,956.66 Met

9A-2. Comparison of the District's Ending Fund Balance to the Standard


1a. STANDARD MET - Projected general fund ending balance is positive for the current fiscal year and two subsequent fiscal years.


B. CASH BALANCE STANDARD: Projected general fund cash balance will be positive at the end of the current fiscal year.

9B-1. Determining if the District's Ending Cash Balance is Positive

DATA ENTRY: If Form CASH exists, data will be extracted; if not, data must be entered below.

Ending Cash BalanceGeneral Fund

Fiscal Year (Form CASH, Line F, June Column) StatusCurrent Year (2010-11) 870,096.46 Met

9B-2. Comparison of the District's Ending Cash Balance to the Standard


1a. STANDARD MET - Projected general fund cash balance will be positive at the end of the current fiscal year.





Form 01CSI


10. CRITERION: Reserves

STANDARD: Available reserves¹ for any of the current fiscal year or two subsequent fiscal years are not less than the following percentages oramounts² as applied 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 reserves in the Designated for Economic Uncertainties and theUndesignated/Unappropriated accounts in the General Fund and 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) 32,891 32,891 32,891

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 MYPI 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; Current Year data are extracted.

For districts that serve as the AU of a SELPA (Form MYPI, 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):

Current YearProjected Year Totals 1st Subsequent Year 2nd Subsequent Year

(2010-11) (2011-12) (2012-13)b. Special Education Pass-through Funds (Fund 01, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223) 117,525.00 117,525.00 117,525.00

10B. Calculating the District's Reserve Standard

DATA ENTRY: If Form MYPI exists, all data will be extracted or calculated. If not, enter data for line 1 for the two subsequent years; Current Year data are extracted.

Current YearProjected Year Totals 1st Subsequent Year 2nd Subsequent Year

(2010-11) (2011-12) (2012-13)1. Total Expenditures and Other Financing Uses

(Form 01I, objects 1000-7999) (Form MYPI, Line B11) 245,550,390.99 249,094,211.00 242,748,423.002. Less: Special Education Pass-through

(Line A2b, if Line A1 is Yes) 117,525.00 117,525.00 117,525.003. Net Expenditures and Other Financing Uses

(Line B1 minus Line B2) 245,432,865.99 248,976,686.00 242,630,898.004. Reserve Standard Percentage Level 2% 2% 2%5. Reserve Standard - by Percent

(Line B3 times Line B4) 4,908,657.32 4,979,533.72 4,852,617.966. Reserve Standard - by Amount

($60,000 for districts with less than 1,001 ADA, else 0) 0.00 0.00 0.007. District's Reserve Standard

(Greater of Line B5 or Line B6) 4,908,657.32 4,979,533.72 4,852,617.96




Form 01CSI


10C. Calculating the District's Available Reserve Amount

DATA ENTRY: All data are extracted from fund data and Form MYPI. If Form MYPI does not exist, enter data for the two subsequent years. If Fund 17 does not exist, enter data for thecurrent and two subsequent years, as appropriate.

Current YearDesignated Reserve Amounts Projected Year Totals 1st Subsequent Year 2nd Subsequent Year(Unrestricted resources 0000-1999 except Line 3) (2010-11) (2011-12) (2012-13)

1. General Fund - Designated for Economic Uncertainties(Fund 01, Object 9770) (Form MYPI, Line E1a) 4,911,008.34 4,981,884.00 4,854,968.00

2. General Fund - Undesignated Amount(Fund 01, Object 9790) (Form MYPI, Line E1b) 3,027,356.00 93,956.51 373,079.70

3. General Fund - Negative Ending Balances in Restricted Resources(Fund 01, Object 979Z, if negative, for each of resources 2000-9999)(Form MYPI, Line E1c) (0.38) 0.00 0.00

4. Special Reserve Fund - Designated for Economic Uncertainties(Fund 17, Object 9770) (Form MYPI, Line E2a) 0.00

5. Special Reserve Fund - Undesignated Amount(Fund 17, Object 9790) (Form MYPI, Line E2b) 979,806.52

6. District's Available Reserves Amount(Sum lines 1 thru 5) 8,918,170.48 5,075,840.51 5,228,047.70

7. District's Available Reserves Percentage (Information only)(Line 6 divided by Section 10B, Line 3) 3.63% 2.04% 2.15%

District's Reserve Standard (Section 10B, Line 7): 4,908,657.32 4,979,533.72 4,852,617.96

Status: Met Met Met

10D. Comparison of District Reserves to the Standard


1a. STANDARD MET - Available reserves have met the standard for the current year and two subsequent fiscal years.





Form 01CSI


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 have occurred since budget adoption 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 funded with one-time revenues that havechanged since budget adoption by more than five percent? 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. Temporary Interfund Borrowings

1a. Does your district have projected temporary borrowings between funds?(Refer to Education Code Section 42603) Yes

1b. If Yes, identify the interfund borrowings:

Enterprise Fund (Fund 63) borrows from the Unrestricted General Fund (Fund 03) in order to meet their payroll.

S4. Contingent Revenues

1a. Does your district have projected revenues for the current fiscal year or either of the two subsequent fiscal years contingent 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 01CSI


S5. Contributions

Identify projected contributions from unrestricted resources in the general fund to restricted resources in the general fund for the current fiscal year and two subsequent fiscal years.Provide an explanation if contributions have changed by more than $20,000 and more than five percent since budget adoption.

Identify projected transfers to or from the general fund to cover operating deficits in either the general fund or any other fund for the current fiscal year and two subsequent fiscalyears. Provide an explanation if transfers have changed by more than $20,000 and more than five percent since budget adoption.

Identify capital project cost overruns that have occurred since budget adoption that may impact the general fund budget.

District's Contributions and Transfers Standard:-5.0% to +5.0%

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: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column. Enter data into the second column, except for Current Year Contributions, whichare extracted.

Budget Adoption First Interim PercentDescription / Fiscal Year (Form 01CS, Item S5A) Projected Year Totals Change Amount of Change Status

1a. Contributions, Unrestricted General Fund(Fund 01, Resources 0000-1999, Object 8980)

Current Year (2010-11) (24,539,714.00) (24,646,608.00) 0.4% 106,894.00 Met1st Subsequent Year (2011-12) (27,415,081.00) (26,646,608.00) -2.8% (768,473.00) Met2nd Subsequent Year (2012-13) (28,987,156.00) (28,314,802.00) -2.3% (672,354.00) Met

1b. Transfers In, General Fund *Current Year (2010-11) 360,000.00 1,360,000.00 277.8% 1,000,000.00 Not Met1st Subsequent Year (2011-12) 360,000.00 360,000.00 0.0% 0.00 Met2nd Subsequent Year (2012-13) 360,000.00 360,000.00 0.0% 0.00 Met

1c. Transfers Out, General Fund *Current Year (2010-11) 605,295.00 1,198,479.00 98.0% 593,184.00 Not Met1st Subsequent Year (2011-12) 1,178,311.00 1,727,871.00 46.6% 549,560.00 Not Met2nd Subsequent Year (2012-13) 1,103,185.00 1,652,745.00 49.8% 549,560.00 Not Met

1d. Capital Project Cost OverrunsHave capital project cost overruns occurred since budget adoption that may impact thegeneral 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. MET - Projected contributions have not changed since budget adoption by more than the standard for the current year and two subsequent fiscal years.


1b. NOT MET - The projected transfers in to the general fund have changed since budget adoption by more than the standard for any of the current year or subsequent two fiscal years.Identify the amounts 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 eliminatingthe transfers.


One-time inter fund transfer from Fund 40 into unrestricted general fund of $1 million.




Form 01CSI


1c. NOT MET - The projected transfers out of the general fund have changed since budget adoption by more than the standard for any of the current year or subsequent two fiscalyears. Identify the amounts transferred, by fund, and whether transfers are ongoing or one-time in nature. If ongoing, explain the district's plan, with timeframes, for reducing oreliminating the transfers.


An ongoing transfer of funds out of unrestricted general fund to OPEB fund to cover early retirement coverage due to SERP.

1d. NO - There have been no capital project cost overruns occurring since budget adoption that may impact the general fund operational budget.

Project Information:(required if YES)




Form 01CSI


S6. Long-term Commitments

Identify all existing and new multiyear commitments¹ and their annual required payment for the current fiscal 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: If Budget Adoption data exist (Form 01CS, Item S6A), long-term commitment data will be extracted and it will only be necessary to click the appropriate button for Item 1b.Extracted data may be overwritten to update long-term commitment data in Item 2, as applicable. If no Budget Adoption data exist, click the appropriate buttons for items 1a and 1b, andenter all other data, as applicable.

1. a. Does your district have long-term (multiyear) commitments? (If No, skip items 1b and 2 and sections S6B and S6C) Yes

b. If Yes to Item 1a, have new long-term (multiyear) commitments been incurred since budget adoption? No

2. If Yes to Item 1a, list (or update) all new and existing multiyear commitments and required annual debt service amounts. Do not include long-term commitments for postemploymentbenefits other 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, 2010

Capital Leases 3 Fund 40 -00 and Fund 03-00 1,374,320.06 2,440,958Certificates of ParticipationGeneral Obligation Bonds 24 Fund 21-39 and Fund 51-00 10,219,863.00 251,833,256Supp 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 33 Fund 21-39 2,375,457.89 127,465,490Bond Anticipation Notes 1 Fund 21-39 0.00 24,998,007CFD Bonds 32 Fund 52-00 31,293,174.43 469,670,000

Prior Year Current Year 1st Subsequent Year 2nd Subsequent Year(2009-10) (2010-11) (2011-12) (2012-13)

Annual Payment Annual Payment Annual Payment Annual PaymentType of Commitment (continued) (P & I) (P & I) (P & I) (P & I)

Capital Leases 1,521,583 1,374,320 884,709 333,626Certificates of ParticipationGeneral Obligation Bonds 9,936,613 10,219,863 10,519,438 10,825,588Supp Early Retirement ProgramState School Building LoansCompensated Absences

Other Long-term Commitments (continued):Lease Revenue Bonds 847,813 2,375,458 2,885,342 3,292,670Bond Anticipation Notes 0 0 26,270,000 0CFD Bonds 29,904,923 31,173,674 31,752,334 32,391,814

Total Annual Payments: 42,210,932 45,143,315 72,311,823 46,843,698Has total annual payment increased over prior year (2009-10)? Yes Yes Yes




Form 01CSI


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 current or two subsequent fiscal years. Explain how the increase in annual payments will befunded.

Explanation:(Required if Yes

to increase in totalannual payments)

In 2010-11 principal payment is due to Lease Revenue Bonds, 2007. In 2011-12 the Bond Anticipation Notes is due to be fully paid. The district will beissuing the remaining authorization for Prop C in the Spring of 2011. That remaining authorization of $105 million will be used to collapse all of theinterim debt.

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.

Explanation:(Required if Yes)




Form 01CSI


S7. Unfunded Liabilities

Identify any changes in estimates for unfunded liabilities since budget adoption, and indicate whether the changes are the result of a new actuarial valuation.

S7A. Identification of the District's Estimated Unfunded Liability for Postemployment Benefits Other Than Pensions (OPEB)

DATA ENTRY: Click the appropriate button(s) for items 1a-1c, as applicable. Budget Adoption data that exist (Form 01CS, Item S7A) will be extracted; otherwise, enter Budget Adoption andFirst Interim data in items 2-4, as applicable.

1. a. Does your district provide postemployment benefits other than pensions (OPEB)? (If No, skip items 1b-4) Yes

b. If Yes to Item 1a, have there been changes since budget adoption in OPEB liabilities? (If Yes, complete items 2 and 4)

No

c. If Yes to Item 1a, have there been changes since budget adoption in OPEB contributions? (If Yes, complete items 3 and 4) No

Budget Adoption2. OPEB Liabilities (Form 01CS, Item S7A) First Interim

a. OPEB actuarial accrued liability (AAL) 40,681,511.00 40,681,511.00b. OPEB unfunded actuarial accrued liability (UAAL) 39,104,488.49 36,893,757.00

c. Are AAL and UAAL based on the district's estimate or an actuarial valuation? Actuarial Actuariald. If based on an actuarial valuation, indicate the date of the OPEB valuation. Jan 01, 2010 Jan 01, 2010

3. OPEB Contributionsa. OPEB annual required contribution (ARC) per actuarial valuation or Alternative Budget Adoption Measurement Method (may leave blank if valuation is not yet required) (Form 01CS, Item S7A) First Interim Current Year (2010-11) 4,739,237.00 4,739,237.00 1st Subsequent Year (2011-12) 4,739,237.00 4,739,237.00 2nd Subsequent Year (2012-13) 4,739,237.00 4,739,237.00

b. OPEB amount contributed (includes premiums paid to a self-insurance fund) (Funds 01-70, objects 3701-3752) Current Year (2010-11) 1,894,911.00 1,905,502.00 1st Subsequent Year (2011-12) 1,894,911.00 2,216,140.00 2nd Subsequent Year (2012-13) 1,894,911.00 2,216,140.00

c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount) Current Year (2010-11) 1,894,911.00 2,216,140.00 1st Subsequent Year (2011-12) 1,894,911.00 2,216,140.00 2nd Subsequent Year (2012-13) 1,894,911.00 2,216,140.00

d. Number of retirees receiving OPEB benefits Current Year (2010-11) 346 346 1st Subsequent Year (2011-12) 346 346 2nd Subsequent Year (2012-13) 346 346

4. Comments:




Form 01CSI


S7B. Identification of the District's Unfunded Liability for Self-insurance Programs

DATA ENTRY: Click the appropriate button(s) for items 1a-1c, as applicable. Budget Adoption data that exist (Form 01CS, Item S7B) will be extracted; otherwise, enter Budget Adoption andFirst Interim data in items 2-4, as applicable.

1. a. 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 is covered in Section S7A) (If No, skip items 1b-4)

Yes

b. If Yes to item 1a, have there been changes since budget adoption in self-insurance liabilities? (If Yes, complete items 2 and 4)

Yes

c. If Yes to item 1a, have there been changes since budget adoption in self-insurance contributions? (If Yes, complete items 3 and 4) No

Budget Adoption2. Self-Insurance Liabilities (Form 01CS, Item S7B) First Interim

a. Accrued liability for self-insurance programs 873,829.22 467,594.43b. Unfunded liability for self-insurance programs 2,600,857.00 2,311,833.00

3. Self-Insurance Contributions Budget Adoptiona. Required contribution (funding) for self-insurance programs (Form 01CS, Item S7B) First Interim Current Year (2010-11) 8,112,242.00 8,112,242.00 1st Subsequent Year (2011-12) 8,112,242.00 8,112,242.00 2nd Subsequent Year (2012-13) 8,112,242.00 8,112,242.00

b. Amount contributed (funded) for self-insurance programs Current Year (2010-11) 8,112,242.00 8,112,242.00 1st Subsequent Year (2011-12) 8,112,242.00 8,112,242.00 2nd Subsequent Year (2012-13) 8,112,242.00 8,112,242.00

4. Comments:

As of June 30, 2010 there were 17 open self-insured Worker's Compensation claims and the remaining liability including administratives costs is$467,594.43.




Form 01CSI


S8. Status of Labor Agreements

Analyze the status of employee labor agreements. Identify new labor agreements that have been ratified since budget adoption, as well as new commitments provided as part ofpreviously ratified multiyear agreements; and include all contracts, including all administrator contracts (and including all compensation). For new agreements, indicate the date ofthe required board meeting. Compare the increase in new commitments to the projected increase in ongoing revenues and explain how these commitments will be funded in futurefiscal years.

If salary and benefit negotiations are not finalized, upon settlement with certificated or classified staff:

The school district must determine the cost of the settlement, including salaries, benefits, and any other agreements that change costs, and providethe county 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: Click the appropriate Yes or No button for "Status of Certificated Labor Agreements as of the Previous Reporting Period." If Yes, nothing further is needed for section S8A. IfNo, enter data, as applicable, in the remainder of section S8A; there are no extractions in this section.

Status of Certificated Labor Agreements as of the Previous Reporting PeriodWere all certificated labor negotiations settled as of budget adoption? Yes

If Yes, skip to section S8B.If No, continue with section S8A.

Certificated (Non-management) Salary and Benefit NegotiationsPrior Year (2nd Interim) Current Year 1st Subsequent Year 2nd Subsequent Year

(2009-10) (2010-11) (2011-12) (2012-13)

Number of certificated (non-management) full-time-equivalent (FTE) positions

1a. Have any salary and benefit negotiations been settled since budget adoption? n/aIf Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3. If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5.If No, complete questions 6 and 7.

1b. Are any salary and benefit negotiations still unsettled?If Yes, complete questions 6 and 7. No

Negotiations Settled Since Budget Adoption2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting:

2b. Per Government Code Section 3547.5(b), was the collective bargaining agreementcertified by 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 collective bargaining agreement? n/a

If Yes, date of budget revision board adoption:

4. Period covered by the agreement: Begin Date: End Date:

5. Salary settlement: Current Year 1st Subsequent Year 2nd Subsequent Year(2010-11) (2011-12) (2012-13)

Is the cost of salary settlement included in the interim and multiyear projections (MYPs)?

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 01CSI





Form 01CSI


Negotiations Not Settled6. Cost of a one percent increase in salary and statutory benefits


7. Amount included for any tentative salary schedule increases

Current Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Health and Welfare (H&W) Benefits (2010-11) (2011-12) (2012-13)

1. Are costs of H&W benefit changes included in the interim and MYPs?

2. Total cost of H&W benefits3. Percent of H&W cost paid by employer4. Percent projected change in H&W cost over prior year

Certificated (Non-management) Prior Year Settlements NegotiatedSince Budget Adoption

Are any new costs negotiated since budget adoption for prior yearsettlements included in the interim?

If Yes, amount of new costs included in the interim and MYPsIf Yes, explain the nature of the new costs:

Current Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Step and Column Adjustments (2010-11) (2011-12) (2012-13)

1. Are step & column adjustments included in the interim and MYPs?2. Cost of step & column adjustments3. Percent change in step & column over prior year

Current Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Attrition (layoffs and retirements) (2010-11) (2011-12) (2012-13)

1. Are savings from attrition included in the budget and MYPs?

2. Are additional H&W benefits for those laid-off or retiredemployees included in the interim and MYPs?

Certificated (Non-management) - OtherList other significant contract changes that have occurred since budget adoption and the cost impact of each change (i.e., class size, hours of employment, leave of absence, bonuses, etc.):




Form 01CSI


S8B. Cost Analysis of District's Labor Agreements - Classified (Non-management) Employees

DATA ENTRY: Click the appropriate Yes or No button for "Status of Classified Labor Agreements as of the Previous Reporting Period." If Yes, nothing further is needed for section S8B. IfNo, enter data, as applicable, in the remainder of section S8B; there are no extractions in this section.

Status of Classified Labor Agreements as of the Previous Reporting PeriodWere all classified labor negotiations settled as of budget adoption?

If Yes, skip to section S8C. NoIf No, continue with section S8B.

Classified (Non-management) Salary and Benefit NegotiationsPrior Year (2nd Interim) Current Year 1st Subsequent Year 2nd Subsequent Year

(2009-10) (2010-11) (2011-12) (2012-13)Number of classified (non-management)FTE positions 1,177.9 1,119.9 1,119.9 1,119.9

1a. Have any salary and benefit negotiations been settled since budget adoption? NoIf Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3.If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5.If No, complete questions 6 and 7.

1b. Are any salary and benefit negotiations still unsettled?If Yes, complete questions 6 and 7. Yes

Negotiations Settled Since Budget Adoption2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting:

2b. Per Government Code Section 3547.5(b), was the collective bargaining agreementcertified by 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 collective bargaining agreement? n/a

If Yes, date of budget revision board adoption:

4. Period covered by the agreement: Begin Date: End Date:

5. Salary settlement: Current Year 1st Subsequent Year 2nd Subsequent Year(2010-11) (2011-12) (2012-13)


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:

Negotiations Not Settled

6. Cost of a one percent increase in salary and statutory benefits 303,246


7. Amount included for any tentative salary schedule increases (1,261,624) (1,261,624) 0




Form 01CSI


Current Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Health and Welfare (H&W) Benefits (2010-11) (2011-12) (2012-13)

1. Are costs of H&W benefit changes included in the interim and MYPs? Yes Yes Yes2. Total cost of H&W benefits 5,474,720 5,737,507 6,081,7573. Percent of H&W cost paid by employer 100%, staff only, lowest plan4. Percent projected change in H&W cost over prior year 5.2% 4.8% 6.0%

Classified (Non-management) Prior Year Settlements NegotiatedSince Budget Adoption

Are any new costs negotiated since budget adoption for prior yearsettlements included in the interim? No

If Yes, amount of new costs included in the interim and MYPsIf Yes, explain the nature of the new costs:

Current Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Step and Column Adjustments (2010-11) (2011-12) (2012-13)

1. Are step & column adjustments included in the interim and MYPs? Yes Yes Yes2. Cost of step & column adjustments 456,594 456,594 456,5943. Percent change in step & column over prior year 0.0% 0.0% 0.0%

Current Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Attrition (layoffs and retirements) (2010-11) (2011-12) (2012-13)

1. Are savings from attrition included in the interim and MYPs? Yes Yes Yes

2. Are additional H&W benefits for those laid-off or retiredemployees included in the interim and MYPs?

No No No

Classified (Non-management) - OtherList other significant contract changes that have occurred since budget adoption and the cost impact of each (i.e., hours of employment, leave of absence, bonuses, etc.):

Cost Analysis of District's Labor Agreements for Classified (Non-management) Employees includes PSEA and SEIU. Classified labor negotiations for SEIU is settled. PSEA labor negotiations is still unsettled.




Form 01CSI


S8C. Cost Analysis of District's Labor Agreements - Management/Supervisor/Confidential Employees

DATA ENTRY: Click the appropriate Yes or No button for "Status of Management/Supervisor/Confidential Labor Agreements as of the Previous Reporting Period." If Yes or n/a, nothingfurther is needed for section S8C. If No, enter data, as applicable, in the remainder of section S8C; there are no extractions in this section.

Status of Management/Supervisor/Confidential Labor Agreements as of the Previous Reporting PeriodWere all managerial/confidential labor negotiations settled as of budget adoption? Yes

If Yes or n/a, skip to S9.If No, continue with section S8C.

Management/Supervisor/Confidential Salary and Benefit NegotiationsPrior Year (2nd Interim) Current Year 1st Subsequent Year 2nd Subsequent Year

(2009-10) (2010-11) (2011-12) (2012-13)

Number of management, supervisor, andconfidential FTE positions

1a. Have any salary and benefit negotiations been settled since budget adoption? If Yes, complete question 2. n/a

If No, complete questions 3 and 4.

1b. Are any salary and benefit negotiations still unsettled? NoIf Yes, complete questions 3 and 4.

Negotiations Settled Since Budget Adoption2. Salary settlement: Current Year 1st Subsequent Year 2nd Subsequent Year

(2010-11) (2011-12) (2012-13)


Total cost of salary settlement

Change in salary schedule from prior year(may enter text, such as "Reopener")

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 Current Year 1st Subsequent Year 2nd Subsequent YearHealth and Welfare (H&W) Benefits (2010-11) (2011-12) (2012-13)

1. Are costs of H&W benefit changes included in the interim and MYPs?

2. Total cost of H&W benefits3. Percent of H&W cost paid by employer4. Percent projected change in H&W cost over prior year

Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent YearStep and Column Adjustments (2010-11) (2011-12) (2012-13)

1. Are step & column adjustments included in the budget and MYPs?2. Cost of step & column adjustments3. Percent change in step and column over prior year

Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent YearOther Benefits (mileage, bonuses, etc.) (2010-11) (2011-12) (2012-13)

1. Are costs of other benefits included in the interim and MYPs?2. Total cost of other benefits3. Percent change in cost of other benefits over prior year




Form 01CSI


S9. Status of Other Funds

Analyze the status of other funds that may have negative fund balances at the end of the current fiscal year. If any other fund has a projected negative fund balance, prepare aninterim report and multiyear projection for that fund. Explain plans for how and when the negative fund balance will be addressed.

S9A. Identification of Other Funds with Negative Ending Fund Balances

DATA ENTRY: Click the appropriate button in Item 1. If Yes, enter data in Item 2 and provide the reports referenced in Item 1.

1. Are any funds other than the general fund projected to have a negative fundbalance at the end of the current fiscal year? No

If Yes, prepare and submit to the reviewing agency a report of revenues, expenditures, and changes in fund balance (e.g., an interim fund report) and a multiyear projection reportfor each fund.

2. If Yes, identify each fund, by name and number, that is projected to have a negative ending fund balance for the current fiscal year. Provide reasons for the negative balance(s) andexplain the plan for how and when the problem(s) will be corrected.




Form 01CSI


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 A2 through A9; Item A1 is automatically completed based on data from Criterion 9.

A1. Do cash flow projections show that the district will end the current fiscal year with anegative cash balance in the general fund? (Data from Criterion 9B-1, Cash Balance, Noare used to determine Yes or No)

A2. Is the system of personnel position control independent from the payroll system?Yes

A3. Is enrollment decreasing in both the prior and current fiscal years? No

A4. Are new charter schools operating in district boundaries that impact the district'senrollment, either in the prior or current fiscal year? No

A5. Has the district entered into a bargaining agreement where any of the currentor subsequent fiscal 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? Yes

When providing comments for additional fiscal indicators, please include the item number applicable to each comment.

Comments:(optional)

End of School District First Interim Criteria and Standards Review


First Interim2010-11 INTERIM REPORT

Cashflow Worksheet37 68296 0000000

Form CASH

California Dept of EducationSACS Financial Reporting Software - 2010.2.0File: cashi (Rev 01/23/2009) Page 1 of 2 Printed: 12/3/2010 9:44 AM

ObjectACTUALS THROUGH THE MONTH OF

(Enter Month Name):A. 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

8,191,784.80 41,497,010.75 40,127,514.59 39,258,141.03 22,838,079.49 18,337,238.12

99,526.98 1,177,530.77 1,280,657.17 1,216,072.78 2,911,913.00 35,482,930.000.00 4,439,351.00 4,692,541.00 3,587,920.00 6,025,174.00 12,050,349.00

35,480.32 72,134.02 75,667.47 74,355.39 74,000.00 74,000.000.00 798,170.08 6,671,344.02 54,831.59 806,766.05 238,180.030.00 0.00 1.54 3,506,230.25 6,840,280.65 4,454,337.29

341,367.65 858,906.81 1,548,811.31 698,165.47 928,890.90 1,662,013.670.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00

27,559,781.78 (960,392.23) 458,862.71 209,405.94 0.00 0.0028,036,156.73 6,385,700.45 14,727,885.22 9,346,981.42 17,587,024.60 53,961,809.99

1,010,148.83 6,880,325.49 10,716,720.32 10,804,065.16 10,879,178.75 10,879,178.751,579,997.66 2,859,972.25 3,623,633.94 3,728,987.89 3,523,688.66 3,523,688.66

519,700.32 1,615,758.54 5,557,152.27 5,156,765.37 4,438,838.19 4,438,838.19991,834.64 4,572,969.11 451,625.77 2,841,699.59 3,339,592.17 3,339,592.17

0.00 66,550.94 2,738.21 301,342.83 42,957.68 42,957.680.00 0.00 0.00 2,556.76 500.00 500.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00

(310,646.55) (2,221,355.18) (461,084.33) 5,048,423.88 0.00 0.003,791,034.90 13,774,221.15 19,890,786.18 27,883,841.48 22,224,755.45 22,224,755.45

11,828,698.51 6,141,620.42 4,300,824.85 2,338,680.86 257,798.28 257,798.282,768,594.39 122,595.88 7,297.45 221,882.34 120,908.80 0.00

9,060,104.12 6,019,024.54 4,293,527.40 2,116,798.52 136,889.48 257,798.28

33,305,225.95 (1,369,496.16) (869,373.56) (16,420,061.54) (4,500,841.37) 31,994,852.8241,497,010.75 40,127,514.59 39,258,141.03 22,838,079.49 18,337,238.12 50,332,090.94



Cashflow Worksheet37 68296 0000000

Form CASH

California Dept of EducationSACS Financial Reporting Software - 2010.2.0File: cashi (Rev 01/23/2009) Page 2 of 2 Printed: 12/3/2010 9:44 AM

ObjectACTUALS THROUGH THE MONTH OF

(Enter Month Name):A. 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

50,332,090.94 38,217,772.30 26,213,377.32 8,502,113.60 18,662,085.21 8,052,716.43

10,050,561.00 4,842,124.00 996,687.00 28,738,960.00 9,045,488.00 5,153,782.00 0.00 100,996,232.706,025,174.00 97,190.00 0.00 8,794,344.00 690,485.00 0.00 25,857,112.00 72,259,640.00

74,000.00 451,334.51 74,000.00 151,506.55 74,000.00 638,981.94 (236,735.20) 1,632,725.0072,182.02 2,582,313.37 340,564.00 2,057,743.51 71,989.20 265,991.69 3,871,976.84 17,832,052.40

5,782,993.08 1,213,238.81 2,189,141.58 5,868,147.99 876,517.13 1,228,630.07 13,730,449.60 45,689,967.99878,736.49 776,361.51 655,300.88 547,234.80 599,109.07 1,496,951.51 1,363,543.66 12,355,393.73

1,000,000.00 0.00 0.00 0.00 0.00 0.00 360,000.00 1,360,000.000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 6,000,000.00 0.00 33,267,658.20

23,883,646.59 9,962,562.20 4,255,693.46 46,157,936.85 11,357,588.40 14,784,337.21 44,946,346.90 285,393,670.02

10,879,178.75 10,879,178.75 10,879,178.75 10,879,178.75 10,879,178.75 10,879,178.75 0.00 116,444,689.803,523,688.66 3,523,688.66 3,523,688.66 3,523,688.66 3,523,688.66 3,523,688.66 0.00 39,982,101.024,438,838.19 4,438,838.19 4,438,838.19 4,438,838.19 4,438,838.19 4,438,838.19 0.00 48,360,082.023,339,592.17 3,339,592.17 3,339,592.17 3,339,592.17 3,339,592.17 3,339,592.17 3,200,000.00 38,774,866.47

42,957.68 42,957.68 42,957.68 42,957.68 42,957.68 42,957.68 0.00 714,293.42500.00 500.00 500.00 500.00 500.00 500.00 94,744.24 101,301.00

0.00 0.00 0.00 0.00 0.00 0.00 1,198,479.00 1,198,479.000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

14,031,008.06 0.00 0.00 14,031,008.06 0.00 0.00 6,000,000.00 36,117,353.9436,255,763.51 22,224,755.45 22,224,755.45 36,255,763.51 22,224,755.45 22,224,755.45 10,493,223.24 281,693,166.67

257,798.28 257,798.27 257,798.27 257,798.27 257,798.27 257,798.27 0.00 26,672,210.830.00 0.00 0.00 0.00 0.00 0.00 0.00 3,241,278.86

257,798.28 257,798.27 257,798.27 257,798.27 257,798.27 257,798.27 0.00 23,430,931.97

(12,114,318.64) (12,004,394.98) (17,711,263.72) 10,159,971.61 (10,609,368.78) (7,182,619.97) 34,453,123.66 27,131,435.3238,217,772.30 26,213,377.32 8,502,113.60 18,662,085.21 8,052,716.43 870,096.46

35,323,220.12


First InterimDISTRICT CERTIFICATION OF INTERIM REPORT

For the Fiscal Year 2010-1137 68296 0000000

Form CI

California Dept of EducationSACS Financial Reporting Software - 2010.2.0File: ci (Rev 03/10/2010) Page 1 of 3 Printed: 12/8/2010 8:21 AM

NOTICE OF CRITERIA AND STANDARDS REVIEW. This interim report was based upon and reviewed using thestate-adopted Criteria and Standards. (Pursuant to Education Code (EC) sections 33129 and 42130)

Signed: Date:District Superintendent or Designee

NOTICE OF INTERIM REVIEW. All action shall be taken on this report during a regular or authorized specialmeeting of the governing board.

To the County Superintendent of Schools:This interim report and certification of financial condition are hereby filed by the governing board of the school district. (Pursuant to EC Section 42131)

Meeting Date: December 13, 2010 Signed:President of the Governing Board

CERTIFICATION OF FINANCIAL CONDITION

X POSITIVE CERTIFICATIONAs President of the Governing Board of this school district, I certify that based upon current projections thisdistrict will meet its financial obligations for the current fiscal year and subsequent two fiscal years.

QUALIFIED CERTIFICATIONAs President of the Governing Board of this school district, I certify that based upon current projections thisdistrict may not meet its financial obligations for the current fiscal year or two subsequent fiscal years.

NEGATIVE CERTIFICATIONAs President of the Governing Board of this school district, I certify that based upon current projections thisdistrict will be unable to meet its financial obligations for the remainder of the current fiscal year or for the subsequent fiscal year.

Contact person for additional information on the interim report:

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 Reviewform (Form 01CSI). Criteria and standards that are "Not Met," and supplemental information and additional fiscalindicators that are "Yes," may indicate areas of potential concern, which could affect the interim reportcertification, and should be carefully reviewed.

CRITERIA AND STANDARDS MetNotMet

1 Average Daily Attendance Funded ADA for any of the current or two subsequent fiscal years hasnot changed by more than two percent since budget adoption. X




Form CI


CRITERIA AND STANDARDS (continued) MetNotMet

2 Enrollment Projected enrollment for any of the current or two subsequent fiscalyears has not changed by more than two percent since budgetadoption.

X

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

4 Revenue Limit Projected revenue limit for any of the current or two subsequent fiscalyears has not changed by more than two percent since budgetadoption.

X

5 Salaries and Benefits Projected ratio of total unrestricted salaries and benefits to totalunrestricted general fund expenditures has not changed by morethan the standard for the current and two subsequent fiscal years.

X

6a Other Revenues Projected operating revenues (federal, other state, other local) for thecurrent and two subsequent fiscal years have not changed by morethan five percent since budget adoption.

X

6b Other Expenditures Projected operating expenditures (books and supplies, services andother expenditures) for the current and two subsequent fiscal yearshave not changed by more than five percent since budget adoption.

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, changes occurring since budget adoption meet therequired contribution to the ongoing and major maintenance account(i.e., restricted maintenance account).

X

8 Deficit Spending Unrestricted deficit spending, if any, has not exceeded the standardin any of the current or two subsequent fiscal years. X

9a Fund Balance Projected general fund balance will be positive at the end of thecurrent and two subsequent fiscal years. X

9b Cash Balance Projected general fund cash balance will be positive at the end of thecurrent fiscal year. X

10 Reserves Available reserves (e.g., designated for economic uncertainties,undesignated amounts) meet minimum requirements for the currentand two subsequent fiscal years.

X

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

audits, litigation, state compliance reviews) occurred since budgetadoption that may impact the budget?

X

S2 Using One-time Revenuesto Fund OngoingExpenditures

Are there ongoing general fund expenditures funded with one-timerevenues that have changed since budget adoption by more than fivepercent?

X

S3 Temporary InterfundBorrowings

Are there projected temporary borrowings between funds?X

S4 Contingent Revenues Are any projected revenues for any of the current or two subsequentfiscal years contingent on reauthorization by the local government,special legislation, or other definitive act (e.g., parcel tax, forestreserves)?

X

S5 Contributions Have contributions from unrestricted to restricted resources, ortransfers to or from the general fund to cover operating deficits,changed since budget adoption by more than $20,000 and more than5% for any of the current or two subsequent fiscal years?

X




Form CI


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 current or two subsequentfiscal years increased over prior year's (2009-10) annualpayment?

X

• If yes, will funding sources used to pay long-term commitmentsdecrease or expire prior to the end of the commitment period, orare they one-time sources?

X

S7a Postemployment BenefitsOther than Pensions

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

• If yes, have there been changes since budget adoption in OPEBliabilities? X

S7b Other Self-insuranceBenefits

Does the district operate any self-insurance programs (e.g., workers'compensation)? X

• If yes, have there been changes since budget adoption in self-insurance liabilities? X

S8 Status of Labor Agreements As of first interim projections, are salary and benefit negotiations stillunsettled for:• Certificated? (Section S8A, Line 1b) X• Classified? (Section S8B, Line 1b) X• Management/supervisor/confidential? (Section S8C, Line 1b) X

S8 Labor Agreement BudgetRevisions

For negotiations settled since budget adoption, per GovernmentCode Section 3547.5(c), are budget revisions still needed to meet thecosts of the collective bargaining agreement(s) for:• Certificated? (Section S8A, Line 3) n/a• Classified? (Section S8B, Line 3) n/a

S9 Status of Other Funds Are any funds other than the general fund projected to have anegative fund balance at the end of the current fiscal year? X

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

fiscal 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 and current fiscal years?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 or current fiscalyear?

X

A5 Salary Increases ExceedCOLA

Has the district entered into a bargaining agreement where any of thecurrent 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



Unrestricted (Resources 0000-1999)Revenues, Expenditures, and Changes in Fund Balance

37 68296 0000000Form 01I

California Dept of EducationSACS Financial Reporting Software - 2010.2.0File: fundi-a (Rev 06/10/2010) Page 1 Printed: 12/6/2010 9:31 AM

Description Resource CodesObjectCodes

Original Budget(A)

Board ApprovedOperating Budget

(B)Actuals To Date

(C)

Projected YearTotals

(D)

Difference(Col B & D)

(E)

% Diff(E/B)(F)

A. REVENUES

1) Revenue Limit Sources 8010-8099 159,204,642.00 168,415,454.00 16,740,061.90 169,298,205.00 882,751.00 0.5%

2) Federal Revenue 8100-8299 44,277.00 44,277.00 0.00 44,277.00 0.00 0.0%

3) Other State Revenue 8300-8599 23,796,794.00 24,328,657.00 447,249.99 24,291,230.00 (37,427.00) -0.2%

4) Other Local Revenue 8600-8799 3,049,368.00 4,923,758.00 2,222,041.89 6,423,758.00 1,500,000.00 30.5%

5) TOTAL, REVENUES 186,095,081.00 197,712,146.00 19,409,353.78 200,057,470.00

B. EXPENDITURES

1) Certificated Salaries 1000-1999 95,559,585.00 95,848,906.00 19,342,077.00 91,104,220.00 4,744,686.00 5.0%

2) Classified Salaries 2000-2999 22,517,514.00 23,068,846.00 7,128,035.70 22,476,905.00 591,941.00 2.6%

3) Employee Benefits 3000-3999 33,774,494.00 36,220,034.00 8,861,693.29 34,634,161.00 1,585,873.00 4.4%

4) Books and Supplies 4000-4999 3,512,128.00 6,419,877.00 1,113,644.68 3,606,980.00 2,812,897.00 43.8%

5) Services and Other Operating Expenditures 5000-5999 17,971,400.00 17,176,033.00 4,981,710.86 17,985,663.00 (809,630.00) -4.7%

6) Capital Outlay 6000-6999 139,703.00 375,939.00 207,945.82 374,939.00 1,000.00 0.3%

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

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (1,013,970.00) (1,146,291.00) (24,921.29) (1,077,026.00) (69,265.00) 6.0%

9) TOTAL, EXPENDITURES 172,460,854.00 177,963,344.00 41,610,186.06 169,105,842.00

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 13,634,227.00 19,748,802.00 (22,200,832.28) 30,951,628.00

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 360,000.00 360,000.00 0.00 1,360,000.00 1,000,000.00 277.8%

b) Transfers Out 7600-7629 602,695.00 1,175,279.00 0.00 1,195,879.00 (20,600.00) -1.8%

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

3) Contributions 8980-8999 (24,539,714.00) (24,279,714.00) 0.00 (24,646,608.00) (366,894.00) 1.5%

4) TOTAL, OTHER FINANCING SOURCES/USES (24,782,409.00) (25,094,993.00) 0.00 (24,482,487.00)




37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (11,148,182.00) (5,346,191.00) (22,200,832.28) 6,469,141.00

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 26,301,438.34 26,301,438.34 26,301,438.34 0.00 0.0%

b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 26,301,438.34 26,301,438.34 26,301,438.34

d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 26,301,438.34 26,301,438.34 26,301,438.34

2) Ending Balance, June 30 (E + F1e) 15,153,256.34 20,955,247.34 32,770,579.34

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

Stores 9712 7,000.00 7,000.00 7,000.00

Prepaid Expenditures 9713 0.00 0.00 0.00

All Others 9719 1,261,624.00 1,261,624.00 1,261,624.00

General Reserve 9730 0.00 0.00 0.00

Legally Restricted Balance 9740 0.00 0.00 0.00

b) Designated Amounts Designated for Economic Uncertainties 9770 4,782,026.00 4,782,026.00 4,911,008.34

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

Other Designations 9780 2,280,349.00 0.00 23,456,091.00

H&W Savings for Federal Mandates 0000 9780 300,000.00

Revenue Limit Reduction of 3.85% 0000 9780 8,101,548.00

Federal Jobs Bill 0000 9780 5,648,930.00

Sites Carryover (Projected) 0000 9780 3,000,000.00

Increase in 2009-10 Ending Balance 0000 9780 6,405,613.00

c) Undesignated Amount 9790 3,027,356.00

d) Unappropriated Amount 9790 6,714,757.34 14,797,097.34




37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

REVENUE LIMIT SOURCES Principal Apportionment State Aid - Current Year 8011 60,386,366.00 69,253,929.00 12,719,812.00 72,259,640.00 3,005,711.00 4.3%

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

State Aid - Prior Years 8019 0.00 0.00 0.00 0.00 0.00 0.0%

Tax Relief Subventions Homeowners' Exemptions 8021 1,080,019.00 1,094,348.00 50.75 1,087,677.00 (6,671.00) -0.6%

Timber Yield Tax 8022 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 0.0%

County & District Taxes Secured Roll Taxes 8041 103,320,456.00 104,096,980.00 (184,228.04) 103,771,841.00 (325,139.00) -0.3%

Unsecured Roll Taxes 8042 4,067,513.00 4,031,102.00 3,747,495.47 3,832,589.00 (198,513.00) -4.9%

Prior Years' Taxes 8043 0.00 0.00 55,582.42 (26,442.00) (26,442.00) New

Supplemental Taxes 8044 960,076.00 1,056,821.00 154,887.10 598,789.00 (458,032.00) -43.3%

Education Revenue Augmentation Fund (ERAF) 8045 (9,459,278.00) (9,967,216.00) 0.00 (11,088,990.00) (1,121,774.00) 11.3%

Supplemental Educational Revenue Augmentation Fund (SERAF) 8046 2,820,770.00 2,820,770.00 0.00 2,820,769.00 (1.00) 0.0%

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

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

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

Subtotal, Revenue Limit Sources 163,175,922.00 172,386,734.00 16,493,599.70 173,255,873.00 869,139.00 0.5% Revenue Limit Transfers

Unrestricted Revenue Limit Transfers - Current Year 0000 8091 (4,559,395.00) (4,559,395.00) 0.00 (4,559,395.00) 0.00 0.0%

Continuation Education ADA Transfer 2200 8091

Community Day Schools Transfer 2430 8091

Special Education ADA Transfer 6500 8091

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

PERS Reduction Transfer 8092 588,115.00 588,115.00 246,462.20 601,727.00 13,612.00 2.3%

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

Property Taxes Transfers 8097 0.00 0.00 0.00 0.00 0.00 0.0%

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

TOTAL, REVENUE LIMIT SOURCES 159,204,642.00 168,415,454.00 16,740,061.90 169,298,205.00 882,751.00 0.5%

FEDERAL REVENUE

Maintenance and Operations 8110 43,914.00 43,914.00 0.00 43,914.00 0.00 0.0%

Special Education Entitlement 8181 0.00 0.00 0.00 0.00

Special Education Discretionary Grants 8182 0.00 0.00 0.00 0.00

Child Nutrition Programs 8220 0.00 0.00 0.00 0.00

Forest Reserve Funds 8260 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 0.0%

Wildlife Reserve Funds 8280 363.00 363.00 0.00 363.00 0.00 0.0%

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0%

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

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




37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

NCLB/IASA (incl. ARRA)

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

4610, 5510 8290

Vocational and Applied Technology Education 3500-3699 8290

Safe and Drug Free Schools 3700-3799 8290

JTPA / WIA 5600-5625 8290

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

TOTAL, FEDERAL REVENUE 44,277.00 44,277.00 0.00 44,277.00 0.00 0.0%

OTHER STATE REVENUE

Other State Apportionments

Community Day School Additional Funding Current Year 2430 8311

Prior Years 2430 8319

ROC/P Entitlement Current Year 6355-6360 8311

Prior Years 6355-6360 8319

Special Education Master Plan Current Year 6500 8311

Prior Years 6500 8319

Home-to-School Transportation 7230 8311

Economic Impact Aid 7090-7091 8311

Spec. Ed. Transportation 7240 8311

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

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

Class Size Reduction, K-3 8434 5,978,868.00 5,942,979.00 0.00 5,942,979.00 0.00 0.0%

Child Nutrition Programs 8520 0.00 0.00 0.00 0.00

Mandated Costs Reimbursements 8550 0.00 0.00 0.00 0.00 0.00 0.0%

Lottery - Unrestricted and Instructional Materials 8560 3,559,130.00 3,924,535.00 46,912.99 3,924,535.00 0.00 0.0%

Tax Relief Subventions Restricted Levies - Other

Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00

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

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

School Based Coordination Program 7250 8590

Drug/Alcohol/Tobacco Funds 6650-6690 8590

Healthy Start 6240 8590

Class Size Reduction Facilities 6200 8590

School Community Violence Prevention Grant 7391 8590

Quality Education Investment Act 7400 8590

All Other State Revenue All Other 8590 14,258,796.00 14,461,143.00 400,337.00 14,423,716.00 (37,427.00) -0.3%

TOTAL, OTHER STATE REVENUE 23,796,794.00 24,328,657.00 447,249.99 24,291,230.00 (37,427.00) -0.2%

OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes

Other Restricted Levies Secured Roll 8615 0.00 0.00 0.00 0.00

Unsecured Roll 8616 0.00 0.00 0.00 0.00

Prior Years' Taxes 8617 0.00 0.00 0.00 0.00

Supplemental Taxes 8618 0.00 0.00 0.00 0.00

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

Other 8622 0.00 0.00 0.00 0.00 0.00 0.0%




37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

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

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

Sales Sale of Equipment/Supplies 8631 7,500.00 7,500.00 2,035.46 7,500.00 0.00 0.0%

Sale of Publications 8632 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 0.0%

All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0%

Leases and Rentals 8650 420,000.00 420,000.00 106,144.07 420,000.00 0.00 0.0%

Interest 8660 780,120.00 780,120.00 334,692.91 780,120.00 0.00 0.0%

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

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

Transportation Fees From Individuals 8675 0.00 0.00 0.00 0.00

Transportation Services 7230, 7240 8677

Interagency Services All Other 8677 448,103.00 559,878.00 22,934.27 559,878.00 0.00 0.0%

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

All Other Fees and Contracts 8689 275,300.00 278,893.00 152,852.88 278,893.00 0.00 0.0%

Other Local Revenue

Plus: Misc Funds Non-Revenue Limit (50%) Adjustment 8691 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

All Other Local Revenue 8699 1,118,345.00 2,877,367.00 1,603,382.30 4,377,367.00 1,500,000.00 52.1%

Tuition 8710 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 0.0%

Transfers Of Apportionments Special Education SELPA Transfers From Districts or Charter Schools 6500 8791

From County Offices 6500 8792

From JPAs 6500 8793

ROC/P Transfers From Districts or Charter Schools 6360 8791

From County Offices 6360 8792

From JPAs 6360 8793

Other Transfers of Apportionments

From Districts or Charter Schools All Other 8791 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 0.0%

From JPAs All Other 8793 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 0.0%

TOTAL, OTHER LOCAL REVENUE 3,049,368.00 4,923,758.00 2,222,041.89 6,423,758.00 1,500,000.00 30.5%

TOTAL, REVENUES 186,095,081.00 197,712,146.00 19,409,353.78 200,057,470.00 2,345,324.00 1.2%




37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

CERTIFICATED SALARIES

Certificated Teachers' Salaries 1100 80,607,370.00 80,559,852.00 14,796,956.44 75,815,166.00 4,744,686.00 5.9%

Certificated Pupil Support Salaries 1200 5,890,602.00 5,943,852.00 1,604,391.35 5,943,852.00 0.00 0.0%

Certificated Supervisors' and Administrators' Salaries 1300 8,440,336.00 8,434,786.00 2,660,744.27 8,434,786.00 0.00 0.0%

Other Certificated Salaries 1900 621,277.00 910,416.00 279,984.94 910,416.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 95,559,585.00 95,848,906.00 19,342,077.00 91,104,220.00 4,744,686.00 5.0%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 1,083,831.00 1,261,789.00 374,301.78 1,261,789.00 0.00 0.0%

Classified Support Salaries 2200 7,327,367.00 7,324,264.00 2,388,965.82 7,032,323.00 291,941.00 4.0%

Classified Supervisors' and Administrators' Salaries 2300 2,544,332.00 2,592,182.00 861,951.38 2,592,182.00 0.00 0.0%

Clerical, Technical and Office Salaries 2400 9,947,651.00 10,183,083.00 3,163,864.76 10,183,083.00 0.00 0.0%

Other Classified Salaries 2900 1,614,333.00 1,707,528.00 338,951.96 1,407,528.00 300,000.00 17.6%

TOTAL, CLASSIFIED SALARIES 22,517,514.00 23,068,846.00 7,128,035.70 22,476,905.00 591,941.00 2.6%

EMPLOYEE BENEFITS

STRS 3101-3102 7,800,113.00 7,856,300.00 1,077,191.05 7,482,652.00 373,648.00 4.8%

PERS 3201-3202 3,070,797.00 3,095,532.00 888,751.63 3,090,148.00 5,384.00 0.2%

OASDI/Medicare/Alternative 3301-3302 3,010,627.00 3,039,036.00 744,691.58 2,976,917.00 62,119.00 2.0%

Health and Welfare Benefits 3401-3402 13,265,600.00 13,188,949.00 2,494,133.74 12,170,800.00 1,018,149.00 7.7%

Unemployment Insurance 3501-3502 848,008.00 860,917.00 225,015.54 828,067.00 32,850.00 3.8%

Workers' Compensation 3601-3602 2,774,877.00 2,806,889.00 737,210.40 2,699,554.00 107,335.00 3.8%

OPEB, Allocated 3701-3702 667,657.00 667,657.00 0.00 667,657.00 0.00 0.0%

OPEB, Active Employees 3751-3752 1,030,609.00 1,030,609.00 0.00 1,030,609.00 0.00 0.0%

PERS Reduction 3801-3802 335,649.00 300,796.00 147,245.32 314,408.00 (13,612.00) -4.5%

Other Employee Benefits 3901-3902 970,557.00 3,373,349.00 2,547,454.03 3,373,349.00 0.00 0.0%

TOTAL, EMPLOYEE BENEFITS 33,774,494.00 36,220,034.00 8,861,693.29 34,634,161.00 1,585,873.00 4.4%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 60,592.00 175,690.00 48,810.58 175,690.00 0.00 0.0%

Books and Other Reference Materials 4200 3,081.00 76,762.00 29,949.12 76,762.00 0.00 0.0%

Materials and Supplies 4300 3,187,285.00 5,757,572.00 925,545.48 2,944,675.00 2,812,897.00 48.9%

Noncapitalized Equipment 4400 261,170.00 409,853.00 109,339.50 409,853.00 0.00 0.0%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 3,512,128.00 6,419,877.00 1,113,644.68 3,606,980.00 2,812,897.00 43.8%

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.0%

Travel and Conferences 5200 306,351.00 333,980.00 107,972.25 333,980.00 0.00 0.0%

Dues and Memberships 5300 65,191.00 75,999.00 60,952.17 75,999.00 0.00 0.0%

Insurance 5400-5450 1,219,597.00 1,219,597.00 621,248.00 1,219,597.00 0.00 0.0%

Operations and Housekeeping Services 5500 8,738,702.00 8,834,695.00 2,423,636.41 9,644,325.00 (809,630.00) -9.2%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 2,268,258.00 2,797,402.00 1,256,136.49 2,797,402.00 0.00 0.0%

Transfers of Direct Costs 5710 9,767.00 381,916.00 83,548.22 381,916.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 (1,539,983.00) (1,448,018.00) (386,717.80) (1,448,018.00) 0.00 0.0%

Professional/Consulting Services and Operating Expenditures 5800 5,716,036.00 3,600,052.00 753,630.68 3,600,052.00 0.00 0.0%

Communications 5900 1,187,481.00 1,380,410.00 61,304.44 1,380,410.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 17,971,400.00 17,176,033.00 4,981,710.86 17,985,663.00 (809,630.00) -4.7%




37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

CAPITAL OUTLAY

Land 6100 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 0.0%

Buildings and Improvements of Buildings 6200 0.00 0.00 0.00 0.00 0.00 0.0%

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

Equipment 6400 96,749.00 330,385.00 196,308.32 329,385.00 1,000.00 0.3%

Equipment Replacement 6500 42,954.00 45,554.00 11,637.50 45,554.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 139,703.00 375,939.00 207,945.82 374,939.00 1,000.00 0.3%

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 0.0%

State Special Schools 7130 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 0.0%

Payments to County Offices 7142 0.00 0.00 0.00 0.00 0.00 0.0%

Payments to JPAs 7143 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 0.0%

To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.0%

To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0%

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

To County Offices 6500 7222

To JPAs 6500 7223

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

To County Offices 6360 7222

To JPAs 6360 7223

Other Transfers of Apportionments All Other 7221-7223 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 0.0%

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

Debt Service Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0%

Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0%

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

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs 7310 (620,777.00) (753,067.00) (22,821.29) (683,802.00) (69,265.00) 9.2%

Transfers of Indirect Costs - Interfund 7350 (393,193.00) (393,224.00) (2,100.00) (393,224.00) 0.00 0.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (1,013,970.00) (1,146,291.00) (24,921.29) (1,077,026.00) (69,265.00) 6.0%

TOTAL, EXPENDITURES 172,460,854.00 177,963,344.00 41,610,186.06 169,105,842.00 8,857,502.00 5.0%




37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

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

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

Other Authorized Interfund Transfers In 8919 360,000.00 360,000.00 0.00 1,360,000.00 1,000,000.00 277.8%

(a) TOTAL, INTERFUND TRANSFERS IN 360,000.00 360,000.00 0.00 1,360,000.00 1,000,000.00 277.8%

INTERFUND TRANSFERS OUT

To: Child Development Fund 7611 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 0.0%

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

To: Cafeteria Fund 7616 0.00 0.00 0.00 0.00 0.00 0.0%

Other Authorized Interfund Transfers Out 7619 602,695.00 1,175,279.00 0.00 1,195,879.00 (20,600.00) -1.8%

(b) TOTAL, INTERFUND TRANSFERS OUT 602,695.00 1,175,279.00 0.00 1,195,879.00 (20,600.00) -1.8%

OTHER SOURCES/USES

SOURCES State Apportionments Emergency Apportionments 8931 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 0.0%

Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs 8965 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 0.0%

Proceeds from Capital Leases 8972 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 0.0%

All Other Financing Sources 8979 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 0.0%

USES

Transfers of Funds from Lapsed/Reorganized LEAs 7651 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 0.0%

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

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 (24,539,714.00) (24,279,714.00) 0.00 (24,646,608.00) (366,894.00) 1.5%

Contributions from Restricted Revenues 8990 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 0.0%

(e) TOTAL, CONTRIBUTIONS (24,539,714.00) (24,279,714.00) 0.00 (24,646,608.00) (366,894.00) 1.5%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (24,782,409.00) (25,094,993.00) 0.00 (24,482,487.00) 612,506.00 -2.4%



Restricted (Resources 2000-9999)Revenue, Expenditures, and Changes in Fund Balance

37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

A. REVENUES

1) Revenue Limit Sources 8010-8099 5,579,218.00 5,579,218.00 11,175.00 5,579,218.00 0.00 0.0%

2) Federal Revenue 8100-8299 10,293,168.00 17,159,982.00 7,524,345.69 17,787,640.00 627,658.00 3.7%

3) Other State Revenue 8300-8599 20,823,878.00 21,380,021.00 3,058,981.80 21,398,736.00 18,715.00 0.1%

4) Other Local Revenue 8600-8799 4,092,124.00 5,926,935.00 1,225,209.35 5,926,935.00 0.00 0.0%

5) TOTAL, REVENUES 40,788,388.00 50,046,156.00 11,819,711.84 50,692,529.00

B. EXPENDITURES

1) Certificated Salaries 1000-1999 20,318,737.00 25,668,073.00 10,069,182.80 25,315,047.00 353,026.00 1.4%

2) Classified Salaries 2000-2999 17,144,142.00 17,937,540.00 4,664,556.04 17,505,196.00 432,344.00 2.4%

3) Employee Benefits 3000-3999 11,963,158.00 13,725,921.00 3,987,683.21 13,725,921.00 0.00 0.0%


5) Services and Other Operating Expenditures 5000-5999 11,448,267.00 10,036,775.00 1,532,159.57 10,477,968.99 (441,193.99) -4.4%

6) Capital Outlay 6000-6999 5,386.00 339,354.00 162,686.16 339,354.00 0.00 0.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 494,525.00 494,525.00 4,656.76 494,525.00 0.00 0.0%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 620,777.00 753,067.00 22,821.29 683,802.00 69,265.00 9.2%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (25,246,740.00) (28,430,374.00) (9,854,647.99) (24,553,540.99)

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

b) Transfers Out 7600-7629 2,600.00 2,600.00 0.00 2,600.00 0.00 0.0%


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

3) Contributions 8980-8999 24,539,714.00 24,279,714.00 0.00 24,646,608.00 366,894.00 1.5%

4) TOTAL, OTHER FINANCING SOURCES/USES 24,537,114.00 24,277,114.00 0.00 24,644,008.00




37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (709,626.00) (4,153,260.00) (9,854,647.99) 90,467.01






2) Ending Balance, June 30 (E + F1e) 3,758,516.95 314,882.95 4,558,609.96

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

Stores 9712 332,870.13 314,870.13 314,870.13


All Others 9719 0.00 0.00 0.00


Legally Restricted Balance 9740 3,425,646.82 12.82 3,616,081.47

b) Designated Amounts Designated for Economic Uncertainties 9770 0.00 0.00 0.00


Other Designations 9780 0.00 0.00 627,658.00

Federal Jobs Bill 3205 9780 627,658.00

c) Undesignated Amount 9790 0.36

d) Unappropriated Amount 9790 0.00 0.00




37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

REVENUE LIMIT SOURCES Principal Apportionment State Aid - Current Year 8011 0.00 0.00 0.00 0.00

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

State Aid - Prior Years 8019 0.00 0.00 0.00 0.00

Tax Relief Subventions Homeowners' Exemptions 8021 0.00 0.00 0.00 0.00

Timber Yield Tax 8022 0.00 0.00 0.00 0.00

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

County & District Taxes Secured Roll Taxes 8041 0.00 0.00 0.00 0.00

Unsecured Roll Taxes 8042 0.00 0.00 0.00 0.00

Prior Years' Taxes 8043 0.00 0.00 0.00 0.00

Supplemental Taxes 8044 0.00 0.00 0.00 0.00

Education Revenue Augmentation Fund (ERAF) 8045 0.00 0.00 0.00 0.00

Supplemental Educational Revenue Augmentation Fund (SERAF) 8046 0.00 0.00 0.00 0.00

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

Penalties and Interest from Delinquent Taxes 8048 0.00 0.00 0.00 0.00

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

Other In-Lieu Taxes 8082 0.00 0.00 0.00 0.00

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

Subtotal, Revenue Limit Sources 0.00 0.00 0.00 0.00 Revenue Limit Transfers

Unrestricted Revenue Limit Transfers - Current Year 0000 8091

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

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

Special Education ADA Transfer 6500 8091 4,559,395.00 4,559,395.00 0.00 4,559,395.00 0.00 0.0%


PERS Reduction Transfer 8092 0.00 0.00 0.00 0.00

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

Property Taxes Transfers 8097 1,019,823.00 1,019,823.00 11,175.00 1,019,823.00 0.00 0.0%


TOTAL, REVENUE LIMIT SOURCES 5,579,218.00 5,579,218.00 11,175.00 5,579,218.00 0.00 0.0%

FEDERAL REVENUE

Maintenance and Operations 8110 58,887.00 58,887.00 18,774.03 58,887.00 0.00 0.0%

Special Education Entitlement 8181 5,987,919.00 4,767,795.00 0.00 4,767,795.00 0.00 0.0%

Special Education Discretionary Grants 8182 471,106.00 1,691,725.00 809,640.18 1,691,725.00 0.00 0.0%

Child Nutrition Programs 8220 0.00 0.00 0.00 0.00 0.00 0.0%

Forest Reserve Funds 8260 0.00 0.00 0.00 0.00

Flood Control Funds 8270 0.00 0.00 0.00 0.00

Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0%

Interagency Contracts Between LEAs 8285 220,795.00 249,591.00 133.79 249,591.00 0.00 0.0%

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




37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)


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

4610, 5510 8290 3,266,094.00 10,096,989.00 6,688,945.17 10,724,647.00 627,658.00 6.2%

Vocational and Applied Technology Education 3500-3699 8290 117,406.00 117,114.00 0.26 117,114.00 0.00 0.0%

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

JTPA / WIA 5600-5625 8290 0.00 0.00 0.00 0.00 0.00 0.0%

Other Federal Revenue (incl. ARRA) All Other 8290 53,436.00 60,356.00 6,852.26 60,356.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 10,293,168.00 17,159,982.00 7,524,345.69 17,787,640.00 627,658.00 3.7%

OTHER STATE REVENUE


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

Prior Years 2430 8319 0.00 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 0.00 0.0%

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

Special Education Master Plan Current Year 6500 8311 15,650,036.00 15,650,036.00 3,027,064.00 15,668,751.00 18,715.00 0.1%

Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.00 0.0%

Home-to-School Transportation 7230 8311 1,275,378.00 1,275,378.00 0.00 1,275,378.00 0.00 0.0%

Economic Impact Aid 7090-7091 8311 1,771,399.00 1,771,399.00 0.00 1,771,399.00 0.00 0.0%

Spec. Ed. Transportation 7240 8311 538,067.00 538,067.00 0.00 538,067.00 0.00 0.0%




Class Size Reduction, K-3 8434 0.00 0.00 0.00 0.00



Lottery - Unrestricted and Instructional Material 8560 464,931.00 635,102.00 31,915.84 635,102.00 0.00 0.0%


Homeowners' Exemptions 8575 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 0.00 0.0%

Drug/Alcohol/Tobacco Funds 6650-6690 8590 27,367.00 249,339.00 0.42 249,339.00 0.00 0.0%

Healthy Start 6240 8590 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

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

All Other State Revenue All Other 8590 1,096,700.00 1,260,700.00 1.54 1,260,700.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 20,823,878.00 21,380,021.00 3,058,981.80 21,398,736.00 (18,715.00) 0.1%

OTHER LOCAL REVENUE


Other Restricted Levies Secured Roll 8615 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 0.0%

Prior Years' Taxes 8617 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 0.0%


Other 8622 0.00 0.00 0.00 0.00 0.00 0.0%




37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

Community Redevelopment Funds Not Subject to RL Deduction 8625 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 0.0%

Sales Sale of Equipment/Supplies 8631 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 0.0%

Leases and Rentals 8650 0.00 0.00 0.00 0.00 0.00 0.0%

Interest 8660 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

Non-Resident Students 8672 0.00 0.00 0.00 0.00

Transportation Fees From Individuals 8675 19,295.00 1,219,295.00 846,100.00 1,219,295.00 0.00 0.0%

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

Interagency Services All Other 8677 4,014,458.00 4,412,724.00 139,919.82 4,412,724.00 0.00 0.0%


All Other Fees and Contracts 8689 0.00 0.00 0.00 0.00 0.00 0.0%

Other Local Revenue

Plus: Misc Funds Non-Revenue Limit (50%) A 8691 0.00 0.00 0.00 0.00

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

All Other Local Revenue 8699 58,371.00 294,916.00 239,189.53 294,916.00 0.00 0.0%

Tuition 8710 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 0.00 0.0%

From County Offices 6500 8792 0.00 0.00 0.00 0.00 0.00 0.0%

From JPAs 6500 8793 0.00 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 0.00 0.0%


From JPAs 6360 8793 0.00 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 0.0%




TOTAL, OTHER LOCAL REVENUE 4,092,124.00 5,926,935.00 1,225,209.35 5,926,935.00 0.00 0.0%

TOTAL, REVENUES 40,788,388.00 50,046,156.00 11,819,711.84 50,692,529.00 646,373.00 1.3%




37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)


Certificated Teachers' Salaries 1100 17,499,913.00 22,732,678.00 9,337,907.93 22,379,652.00 353,026.00 1.6%

Certificated Pupil Support Salaries 1200 597,443.00 771,673.00 183,095.65 771,673.00 0.00 0.0%

Certificated Supervisors' and Administrators' Salaries 1300 441,950.00 425,587.00 140,266.14 425,587.00 0.00 0.0%

Other Certificated Salaries 1900 1,779,431.00 1,738,135.00 407,913.08 1,738,135.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 20,318,737.00 25,668,073.00 10,069,182.80 25,315,047.00 353,026.00 1.4%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 9,446,928.00 9,538,869.00 2,263,377.15 9,338,824.00 200,045.00 2.1%

Classified Support Salaries 2200 5,052,539.00 5,498,201.00 1,659,444.92 5,498,201.00 0.00 0.0%

Classified Supervisors' and Administrators' Salaries 2300 575,130.00 573,079.00 194,423.70 573,079.00 0.00 0.0%

Clerical, Technical and Office Salaries 2400 1,003,468.00 1,013,154.00 313,827.21 1,013,154.00 0.00 0.0%


TOTAL, CLASSIFIED SALARIES 17,144,142.00 17,937,540.00 4,664,556.04 17,505,196.00 432,344.00 2.4%

EMPLOYEE BENEFITS

STRS 3101-3102 1,594,151.00 2,044,833.00 820,489.03 2,044,833.00 0.00 0.0%

PERS 3201-3202 2,018,495.00 2,165,147.00 609,979.63 2,165,147.00 0.00 0.0%

OASDI/Medicare/Alternative 3301-3302 1,540,378.00 1,698,208.00 487,438.63 1,698,208.00 0.00 0.0%

Health and Welfare Benefits 3401-3402 4,597,563.00 5,330,741.00 1,356,839.09 5,330,741.00 0.00 0.0%

Unemployment Insurance 3501-3502 268,421.00 313,367.00 107,365.64 313,367.00 0.00 0.0%

Workers' Compensation 3601-3602 877,095.00 1,022,966.00 351,696.01 1,022,966.00 0.00 0.0%

OPEB, Allocated 3701-3702 32,064.00 36,180.00 0.00 36,180.00 0.00 0.0%

OPEB, Active Employees 3751-3752 27,871.00 35,546.00 0.00 35,546.00 0.00 0.0%

PERS Reduction 3801-3802 240,833.00 269,884.00 94,416.24 269,884.00 0.00 0.0%

Other Employee Benefits 3901-3902 766,287.00 809,049.00 159,458.94 809,049.00 0.00 0.0%

TOTAL, EMPLOYEE BENEFITS 11,963,158.00 13,725,921.00 3,987,683.21 13,725,921.00 0.00 0.0%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 758,390.00 846,028.00 496,638.64 693,587.00 152,441.00 18.0%


Materials and Supplies 4300 3,177,175.00 8,252,977.00 607,019.33 5,588,399.00 2,664,578.00 32.3%


Food 4700 0.00 0.00 0.00 0.00 0.00 0.0%



Subagreements for Services 5100 4,903,544.00 4,891,772.00 422,498.20 4,891,772.00 0.00 0.0%

Travel and Conferences 5200 190,829.00 220,328.00 37,308.30 221,522.42 (1,194.42) -0.5%


Insurance 5400-5450 87,900.00 87,900.00 0.00 87,900.00 0.00 0.0%

Operations and Housekeeping Services 5500 0.00 0.00 0.00 0.00 0.00 0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 899,703.00 865,602.00 217,594.37 865,602.00 0.00 0.0%

Transfers of Direct Costs 5710 (9,767.00) (381,916.00) (83,548.22) (381,916.00) 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 (124,880.00) (129,683.00) (93,112.93) (129,683.00) 0.00 0.0%

Professional/Consulting Services and Operating Expenditures 5800 5,476,616.00 4,458,902.00 1,024,218.79 4,898,901.57 (439,999.57) -9.9%

Communications 5900 17,737.00 18,086.00 5,198.06 18,086.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 11,448,267.00 10,036,775.00 1,532,159.57 10,477,968.99 (441,193.99) -4.4%




37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%


Buildings and Improvements of Buildings 6200 0.00 72,000.00 72,000.00 72,000.00 0.00 0.0%


Equipment 6400 5,386.00 254,812.00 78,143.77 254,812.00 0.00 0.0%

Equipment Replacement 6500 0.00 12,542.00 12,542.39 12,542.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 5,386.00 339,354.00 162,686.16 339,354.00 0.00 0.0%



State Special Schools 7130 4,000.00 4,000.00 0.00 4,000.00 0.00 0.0%


Payments to County Offices 7142 373,000.00 373,000.00 4,656.76 373,000.00 0.00 0.0%

Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0%


To County Offices 7212 117,525.00 117,525.00 0.00 117,525.00 0.00 0.0%

To JPAs 7213 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 0.00 0.0%

To County Offices 6500 7222 0.00 0.00 0.00 0.00 0.00 0.0%

To JPAs 6500 7223 0.00 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 0.00 0.0%


To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.00 0.0%






TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 494,525.00 494,525.00 4,656.76 494,525.00 0.00 0.0%


Transfers of Indirect Costs 7310 620,777.00 753,067.00 22,821.29 683,802.00 69,265.00 9.2%

Transfers of Indirect Costs - Interfund 7350 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 620,777.00 753,067.00 22,821.29 683,802.00 69,265.00 9.2%





37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

INTERFUND TRANSFERS



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

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

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







Other Authorized Interfund Transfers Out 7619 2,600.00 2,600.00 0.00 2,600.00 0.00 0.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 2,600.00 2,600.00 0.00 2,600.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES State Apportionments Emergency Apportionments 8931 0.00 0.00 0.00 0.00

Proceeds


Other Sources






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

USES



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

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 24,539,714.00 24,279,714.00 0.00 24,646,608.00 366,894.00 1.5%

Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0%


(e) TOTAL, CONTRIBUTIONS 24,539,714.00 24,279,714.00 0.00 24,646,608.00 366,894.00 1.5%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 24,537,114.00 24,277,114.00 0.00 24,644,008.00 (366,894.00) 1.5%



Summary - Unrestricted/RestrictedRevenues, Expenditures, and Changes in Fund Balance

37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

A. REVENUES

1) Revenue Limit Sources 8010-8099 164,783,860.00 173,994,672.00 16,751,236.90 174,877,423.00 882,751.00 0.5%

2) Federal Revenue 8100-8299 10,337,445.00 17,204,259.00 7,524,345.69 17,831,917.00 627,658.00 3.6%

3) Other State Revenue 8300-8599 44,620,672.00 45,708,678.00 3,506,231.79 45,689,966.00 (18,712.00) 0.0%

4) Other Local Revenue 8600-8799 7,141,492.00 10,850,693.00 3,447,251.24 12,350,693.00 1,500,000.00 13.8%

5) TOTAL, REVENUES 226,883,469.00 247,758,302.00 31,229,065.62 250,749,999.00

B. EXPENDITURES

1) Certificated Salaries 1000-1999 115,878,322.00 121,516,979.00 29,411,259.80 116,419,267.00 5,097,712.00 4.2%

2) Classified Salaries 2000-2999 39,661,656.00 41,006,386.00 11,792,591.74 39,982,101.00 1,024,285.00 2.5%

3) Employee Benefits 3000-3999 45,737,652.00 49,945,955.00 12,849,376.50 48,360,082.00 1,585,873.00 3.2%


5) Services and Other Operating Expenditures 5000-5999 29,419,667.00 27,212,808.00 6,513,870.43 28,463,631.99 (1,250,823.99) -4.6%

6) Capital Outlay 6000-6999 145,089.00 715,293.00 370,631.98 714,293.00 1,000.00 0.1%

7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 494,525.00 494,525.00 4,656.76 494,525.00 0.00 0.0%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (393,193.00) (393,224.00) (2,100.00) (393,224.00) 0.00 0.0%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (11,612,513.00) (8,681,572.00) (32,055,480.27) 6,398,087.01

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 360,000.00 360,000.00 0.00 1,360,000.00 1,000,000.00 277.8%

b) Transfers Out 7600-7629 605,295.00 1,177,879.00 0.00 1,198,479.00 (20,600.00) -1.7%


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

3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (245,295.00) (817,879.00) 0.00 161,521.00




37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (11,857,808.00) (9,499,451.00) (32,055,480.27) 6,559,608.01






2) Ending Balance, June 30 (E + F1e) 18,911,773.29 21,270,130.29 37,329,189.30

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

Stores 9712 339,870.13 321,870.13 321,870.13


All Others 9719 1,261,624.00 1,261,624.00 1,261,624.00


Legally Restricted Balance 9740 3,425,646.82 12.82 3,616,081.47

b) Designated Amounts Designated for Economic Uncertainties 9770 4,782,026.00 4,782,026.00 4,911,008.34


Other Designations 9780 2,280,349.00 0.00 24,083,749.00

H&W Savings for Federal Mandates 0000 9780 300,000.00

Revenue Limit Reduction of 3.85% 0000 9780 8,101,548.00

Federal Jobs Bill 0000 9780 5,648,930.00

Sites Carryover (Projected) 0000 9780 3,000,000.00

Increase in 2009-10 Ending Balance 0000 9780 6,405,613.00

Federal Jobs Bill 3205 9780 627,658.00

c) Undesignated Amount 9790 3,027,356.36

d) Unappropriated Amount 9790 6,714,757.34 14,797,097.34




37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

REVENUE LIMIT SOURCES Principal Apportionment State Aid - Current Year 8011 60,386,366.00 69,253,929.00 12,719,812.00 72,259,640.00 3,005,711.00 4.3%

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

State Aid - Prior Years 8019 0.00 0.00 0.00 0.00 0.00 0.0%

Tax Relief Subventions Homeowners' Exemptions 8021 1,080,019.00 1,094,348.00 50.75 1,087,677.00 (6,671.00) -0.6%

Timber Yield Tax 8022 0.00 0.00 0.00 0.00 0.00 0.0%


County & District Taxes Secured Roll Taxes 8041 103,320,456.00 104,096,980.00 (184,228.04) 103,771,841.00 (325,139.00) -0.3%

Unsecured Roll Taxes 8042 4,067,513.00 4,031,102.00 3,747,495.47 3,832,589.00 (198,513.00) -4.9%

Prior Years' Taxes 8043 0.00 0.00 55,582.42 (26,442.00) (26,442.00) New

Supplemental Taxes 8044 960,076.00 1,056,821.00 154,887.10 598,789.00 (458,032.00) -43.3%

Education Revenue Augmentation Fund (ERAF) 8045 (9,459,278.00) (9,967,216.00) 0.00 (11,088,990.00) (1,121,774.00) 11.3%

Supplemental Educational Revenue Augmentat Fund (SERAF) 8046 2,820,770.00 2,820,770.00 0.00 2,820,769.00 (1.00) 0.0%

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

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

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

Subtotal, Revenue Limit Sources 163,175,922.00 172,386,734.00 16,493,599.70 173,255,873.00 869,139.00 0.5% Revenue Limit Transfers

Unrestricted Revenue Limit Transfers - Current Year 0000 8091 (4,559,395.00) (4,559,395.00) 0.00 (4,559,395.00) 0.00 0.0%

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

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

Special Education ADA Transfer 6500 8091 4,559,395.00 4,559,395.00 0.00 4,559,395.00 0.00 0.0%


PERS Reduction Transfer 8092 588,115.00 588,115.00 246,462.20 601,727.00 13,612.00 2.3%

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

Property Taxes Transfers 8097 1,019,823.00 1,019,823.00 11,175.00 1,019,823.00 0.00 0.0%


TOTAL, REVENUE LIMIT SOURCES 164,783,860.00 173,994,672.00 16,751,236.90 174,877,423.00 882,751.00 0.5%

FEDERAL REVENUE

Maintenance and Operations 8110 102,801.00 102,801.00 18,774.03 102,801.00 0.00 0.0%

Special Education Entitlement 8181 5,987,919.00 4,767,795.00 0.00 4,767,795.00 0.00 0.0%

Special Education Discretionary Grants 8182 471,106.00 1,691,725.00 809,640.18 1,691,725.00 0.00 0.0%


Forest Reserve Funds 8260 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 0.0%

Wildlife Reserve Funds 8280 363.00 363.00 0.00 363.00 0.00 0.0%

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0%

Interagency Contracts Between LEAs 8285 220,795.00 249,591.00 133.79 249,591.00 0.00 0.0%

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




37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)


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

4610, 5510 8290 3,266,094.00 10,096,989.00 6,688,945.17 10,724,647.00 627,658.00 6.2%

Vocational and Applied Technology Education 3500-3699 8290 117,406.00 117,114.00 0.26 117,114.00 0.00 0.0%

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

JTPA / WIA 5600-5625 8290 0.00 0.00 0.00 0.00 0.00 0.0%

Other Federal Revenue (incl. ARRA) All Other 8290 53,436.00 60,356.00 6,852.26 60,356.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 10,337,445.00 17,204,259.00 7,524,345.69 17,831,917.00 627,658.00 3.6%

OTHER STATE REVENUE


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

Prior Years 2430 8319 0.00 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 0.00 0.0%

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

Special Education Master Plan Current Year 6500 8311 15,650,036.00 15,650,036.00 3,027,064.00 15,668,751.00 18,715.00 0.1%

Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.00 0.0%

Home-to-School Transportation 7230 8311 1,275,378.00 1,275,378.00 0.00 1,275,378.00 0.00 0.0%

Economic Impact Aid 7090-7091 8311 1,771,399.00 1,771,399.00 0.00 1,771,399.00 0.00 0.0%

Spec. Ed. Transportation 7240 8311 538,067.00 538,067.00 0.00 538,067.00 0.00 0.0%




Class Size Reduction, K-3 8434 5,978,868.00 5,942,979.00 0.00 5,942,979.00 0.00 0.0%



Lottery - Unrestricted and Instructional Material 8560 4,024,061.00 4,559,637.00 78,828.83 4,559,637.00 0.00 0.0%


Homeowners' Exemptions 8575 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 0.00 0.0%

Drug/Alcohol/Tobacco Funds 6650-6690 8590 27,367.00 249,339.00 0.42 249,339.00 0.00 0.0%

Healthy Start 6240 8590 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

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

All Other State Revenue All Other 8590 15,355,496.00 15,721,843.00 400,338.54 15,684,416.00 (37,427.00) -0.2%

TOTAL, OTHER STATE REVENUE 44,620,672.00 45,708,678.00 3,506,231.79 45,689,966.00 (18,712.00) 0.0%

OTHER LOCAL REVENUE


Other Restricted Levies Secured Roll 8615 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 0.0%

Prior Years' Taxes 8617 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 0.0%


Other 8622 0.00 0.00 0.00 0.00 0.00 0.0%




37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

Community Redevelopment Funds Not Subject to RL Deduction 8625 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 0.0%

Sales Sale of Equipment/Supplies 8631 7,500.00 7,500.00 2,035.46 7,500.00 0.00 0.0%



All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0%

Leases and Rentals 8650 420,000.00 420,000.00 106,144.07 420,000.00 0.00 0.0%

Interest 8660 780,120.00 780,120.00 334,692.91 780,120.00 0.00 0.0%


Fees and Contracts Adult Education Fees 8671 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 0.0%

Transportation Fees From Individuals 8675 19,295.00 1,219,295.00 846,100.00 1,219,295.00 0.00 0.0%

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

Interagency Services All Other 8677 4,462,561.00 4,972,602.00 162,854.09 4,972,602.00 0.00 0.0%


All Other Fees and Contracts 8689 275,300.00 278,893.00 152,852.88 278,893.00 0.00 0.0%

Other Local Revenue

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

All Other Local Revenue 8699 1,176,716.00 3,172,283.00 1,842,571.83 4,672,283.00 1,500,000.00 47.3%

Tuition 8710 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 0.00 0.0%


From JPAs 6500 8793 0.00 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 0.00 0.0%


From JPAs 6360 8793 0.00 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 0.0%




TOTAL, OTHER LOCAL REVENUE 7,141,492.00 10,850,693.00 3,447,251.24 12,350,693.00 1,500,000.00 13.8%

TOTAL, REVENUES 226,883,469.00 247,758,302.00 31,229,065.62 250,749,999.00 2,991,697.00 1.2%




37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)


Certificated Teachers' Salaries 1100 98,107,283.00 103,292,530.00 24,134,864.37 98,194,818.00 5,097,712.00 4.9%

Certificated Pupil Support Salaries 1200 6,488,045.00 6,715,525.00 1,787,487.00 6,715,525.00 0.00 0.0%

Certificated Supervisors' and Administrators' Salaries 1300 8,882,286.00 8,860,373.00 2,801,010.41 8,860,373.00 0.00 0.0%

Other Certificated Salaries 1900 2,400,708.00 2,648,551.00 687,898.02 2,648,551.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 115,878,322.00 121,516,979.00 29,411,259.80 116,419,267.00 5,097,712.00 4.2%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 10,530,759.00 10,800,658.00 2,637,678.93 10,600,613.00 200,045.00 1.9%

Classified Support Salaries 2200 12,379,906.00 12,822,465.00 4,048,410.74 12,530,524.00 291,941.00 2.3%

Classified Supervisors' and Administrators' Salaries 2300 3,119,462.00 3,165,261.00 1,056,375.08 3,165,261.00 0.00 0.0%

Clerical, Technical and Office Salaries 2400 10,951,119.00 11,196,237.00 3,477,691.97 11,196,237.00 0.00 0.0%


TOTAL, CLASSIFIED SALARIES 39,661,656.00 41,006,386.00 11,792,591.74 39,982,101.00 1,024,285.00 2.5%

EMPLOYEE BENEFITS

STRS 3101-3102 9,394,264.00 9,901,133.00 1,897,680.08 9,527,485.00 373,648.00 3.8%

PERS 3201-3202 5,089,292.00 5,260,679.00 1,498,731.26 5,255,295.00 5,384.00 0.1%

OASDI/Medicare/Alternative 3301-3302 4,551,005.00 4,737,244.00 1,232,130.21 4,675,125.00 62,119.00 1.3%

Health and Welfare Benefits 3401-3402 17,863,163.00 18,519,690.00 3,850,972.83 17,501,541.00 1,018,149.00 5.5%

Unemployment Insurance 3501-3502 1,116,429.00 1,174,284.00 332,381.18 1,141,434.00 32,850.00 2.8%

Workers' Compensation 3601-3602 3,651,972.00 3,829,855.00 1,088,906.41 3,722,520.00 107,335.00 2.8%

OPEB, Allocated 3701-3702 699,721.00 703,837.00 0.00 703,837.00 0.00 0.0%

OPEB, Active Employees 3751-3752 1,058,480.00 1,066,155.00 0.00 1,066,155.00 0.00 0.0%

PERS Reduction 3801-3802 576,482.00 570,680.00 241,661.56 584,292.00 (13,612.00) -2.4%

Other Employee Benefits 3901-3902 1,736,844.00 4,182,398.00 2,706,912.97 4,182,398.00 0.00 0.0%

TOTAL, EMPLOYEE BENEFITS 45,737,652.00 49,945,955.00 12,849,376.50 48,360,082.00 1,585,873.00 3.2%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 818,982.00 1,021,718.00 545,449.22 869,277.00 152,441.00 14.9%


Materials and Supplies 4300 6,364,460.00 14,010,549.00 1,532,564.81 8,533,074.00 5,477,475.00 39.1%


Food 4700 0.00 0.00 0.00 0.00 0.00 0.0%



Subagreements for Services 5100 4,903,544.00 4,891,772.00 422,498.20 4,891,772.00 0.00 0.0%

Travel and Conferences 5200 497,180.00 554,308.00 145,280.55 555,502.42 (1,194.42) -0.2%


Insurance 5400-5450 1,307,497.00 1,307,497.00 621,248.00 1,307,497.00 0.00 0.0%

Operations and Housekeeping Services 5500 8,738,702.00 8,834,695.00 2,423,636.41 9,644,325.00 (809,630.00) -9.2%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 3,167,961.00 3,663,004.00 1,473,730.86 3,663,004.00 0.00 0.0%

Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 (1,664,863.00) (1,577,701.00) (479,830.73) (1,577,701.00) 0.00 0.0%

Professional/Consulting Services and Operating Expenditures 5800 11,192,652.00 8,058,954.00 1,777,849.47 8,498,953.57 (439,999.57) -5.5%

Communications 5900 1,205,218.00 1,398,496.00 66,502.50 1,398,496.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 29,419,667.00 27,212,808.00 6,513,870.43 28,463,631.99 (1,250,823.99) -4.6%




37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%


Buildings and Improvements of Buildings 6200 0.00 72,000.00 72,000.00 72,000.00 0.00 0.0%


Equipment 6400 102,135.00 585,197.00 274,452.09 584,197.00 1,000.00 0.2%

Equipment Replacement 6500 42,954.00 58,096.00 24,179.89 58,096.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 145,089.00 715,293.00 370,631.98 714,293.00 1,000.00 0.1%



State Special Schools 7130 4,000.00 4,000.00 0.00 4,000.00 0.00 0.0%


Payments to County Offices 7142 373,000.00 373,000.00 4,656.76 373,000.00 0.00 0.0%

Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0%


To County Offices 7212 117,525.00 117,525.00 0.00 117,525.00 0.00 0.0%

To JPAs 7213 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 0.00 0.0%


To JPAs 6500 7223 0.00 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 0.00 0.0%


To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.00 0.0%






TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 494,525.00 494,525.00 4,656.76 494,525.00 0.00 0.0%


Transfers of Indirect Costs 7310 0.00 0.00 0.00 0.00

Transfers of Indirect Costs - Interfund 7350 (393,193.00) (393,224.00) (2,100.00) (393,224.00) 0.00 0.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (393,193.00) (393,224.00) (2,100.00) (393,224.00) 0.00 0.0%





37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

INTERFUND TRANSFERS



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

Other Authorized Interfund Transfers In 8919 360,000.00 360,000.00 0.00 1,360,000.00 1,000,000.00 277.8%

(a) TOTAL, INTERFUND TRANSFERS IN 360,000.00 360,000.00 0.00 1,360,000.00 1,000,000.00 277.8%







Other Authorized Interfund Transfers Out 7619 605,295.00 1,177,879.00 0.00 1,198,479.00 (20,600.00) -1.7%

(b) TOTAL, INTERFUND TRANSFERS OUT 605,295.00 1,177,879.00 0.00 1,198,479.00 (20,600.00) -1.7%

OTHER SOURCES/USES

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

Proceeds


Other Sources






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

USES



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

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00

Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00


(e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (245,295.00) (817,879.00) 0.00 161,521.00 (979,400.00) -119.7%



General FundRevenue Limit Summary

37 68296 0000000Form RLI

California Dept of EducationSACS Financial Reporting Software - 2010.2.0File: rli-d (Rev 04/08/2010) Page 1 of 2 Printed: 12/3/2010 9:45 AM

Description

PrincipalAppt.

SoftwareData ID

OriginalBudget



BASE REVENUE LIMIT PER ADA 1. Base Revenue Limit per ADA (prior year) 0025 6,371.97 6,371.97 6,371.97 2. Inflation Increase 0041 (25.00) (25.00) (25.00) 3. All Other Adjustments 0042, 0525 19.29 19.29 21.25 4. TOTAL, BASE REVENUE LIMIT PER ADA (Sum Lines 1 through 3) 0024 6,366.26 6,366.26 6,368.22REVENUE LIMIT SUBJECT TO DEFICIT 5. Total Base Revenue Limit a. Base Revenue Limit per ADA (from Line 4) 0024 6,366.26 6,366.26 6,368.22 b. Revenue Limit ADA 0033 32,830.56 32,896.56 33,043.74 c. Total Base Revenue Limit (Line 5a times Line 5b) 0269 209,007,880.91 209,428,054.07 210,429,805.94 6. Allowance for Necessary Small School 0489 0.00 0.00 0.00 7. Gain or Loss from Interdistrict Attendance Agreements 0272 0.00 0.00 0.00 8. Meals for Needy Pupils 0090 0.00 0.00 0.00 9. Special Revenue Limit Adjustments 0274 0.00 0.00 0.0010. One-time Equalization Adjustments 027511. Miscellaneous Revenue Limit Adjustments 0276, 0659 0.00 0.00 0.0012. Less: All Charter District Revenue Limit Adjustment 0217 0.00 0.00 0.0013. Beginning Teacher Salary Incentive Funding 0552 0.00 0.00 0.0014. Less: Class Size Penalties Adjustment 0173 0.00 0.00 0.0015. REVENUE LIMIT SUBJECT TO DEFICIT (Sum Lines 5c through 11, plus Line 13, minus Lines 12 and 14) 0082 209,007,880.91 209,428,054.07 210,429,805.94DEFICIT CALCULATION16. Deficit Factor 0281 0.81645 0.82037 0.8203717. TOTAL, DEFICITED REVENUE LIMIT (Line 15 times Line 16) 0284 170,644,484.37 171,808,492.72 172,630,299.90OTHER REVENUE LIMIT ITEMS 18. Unemployment Insurance Revenue 0060 1,194,853.00 1,194,853.00 1,255,943.0019. Less: Longer Day/Year Penalty 0287 0.00 0.00 0.0020. Less: Excess ROC/P Reserves Adjustment 0288 0.00 0.00 0.0021. Less: PERS Reduction 0195 588,115.00 588,115.00 601,727.0022. PERS Safety Adjustment/SFUSD PERS Adjustment 0205, 0654 0.00 0.00 0.0023. TOTAL, OTHER REVENUE LIMIT ITEMS (Sum Lines 18 and 22, minus Lines 19 through 21) - - - 606,738.00 606,738.00 654,216.0024. TOTAL REVENUE LIMIT (Sum Lines 17 and 23) 0088 171,251,222.37 172,415,230.72 173,284,515.90



General FundRevenue Limit Summary

37 68296 0000000Form RLI

California Dept of EducationSACS Financial Reporting Software - 2010.2.0File: rli-d (Rev 04/08/2010) Page 2 of 2 Printed: 12/3/2010 9:45 AM

Description

PrincipalAppt.

SoftwareData ID

OriginalBudget



REVENUE LIMIT - LOCAL SOURCES25. Property Taxes 0587, 0660 102,789,556.00 103,132,805.00 100,996,233.0026. Miscellaneous Funds 0588 0.00 0.00 0.0027. Community Redevelopment Funds 0589 0.00 0.00 0.0028. Less: Charter Schools In-lieu Taxes 0595 0.00 0.00 0.0029. TOTAL, REVENUE LIMIT - LOCAL SOURCES (Sum Lines 25 through 27, minus Line 28) 0126 102,789,556.00 103,132,805.00 100,996,233.0030. Charter School General Purpose Block Grant Offset (Unified Districts Only) 0293 0.00 0.00 0.0031. STATE AID PORTION OF REVENUE LIMIT (Sum Line 24, minus Lines 29 and 30. If negative, then zero) 0111 68,461,666.37 69,282,425.72 72,288,282.90OTHER ITEMS32. Less: County Office Funds Transfer 0458 28,497.00 28,497.00 28,643.0033. 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, 0629 0.00 0.00 0.0039. Basic Aid Supplement Charter School Adjustment 9018 0.00 0.00 0.0040. All Other Adjustments - - - (8,046,803.00) 0.00 0.0041. TOTAL, OTHER ITEMS (Sum Lines 33 through 40, minus Line 32) - - - (8,075,300.00) (28,497.00) (28,643.00)42. TOTAL, STATE AID PORTION OF REVENUE LIMIT (Sum Lines 31 and 41) (This amount should agree with Object 8011) - - - 60,386,366.37 69,253,928.72 72,259,639.90

OTHER NON-REVENUE LIMIT ITEMS43. Core Academic Program 9001 569,456.00 569,456.00 496,114.0044. California High School Exit Exam 9002 597,383.00 597,383.00 634,036.0045. Pupil Promotion and Retention Programs (Retained and Recommended for Retention, and Low STAR and At Risk of Retention) 9016, 9017 55,316.00 55,316.00 54,578.0046. Apprenticeship Funding 0570 0.00 0.00 0.0047. Community Day School Additional Funding 3103, 9007 0.00 0.00 0.00



AVERAGE DAILY ATTENDANCE37 68296 0000000

Form AI

California Dept of EducationSACS Financial Reporting Software - 2010.2.0File: adai-d (Rev 04/02/2010) Page 1 of 2 Printed: 12/3/2010 9:43 AM

Description

ESTIMATEDREVENUE LIMIT ADA

Original Budget(A)



(B)

ESTIMATEDP-2 REPORT ADA

Projected Year Totals(C)


ProjectedYear Totals

(D)

DIFFERENCE(Col. D - B)

(E)

PERCENTAGEDIFFERENCE

(Col. E / B)(F)

ELEMENTARY

1. General Education 21,576.48 21,635.22 21,635.22 21,734.81 99.59 0%

2. Special Education 582.98 582.98 582.98 582.98 0.00 0%HIGH SCHOOL

3. General Education 10,331.55 10,338.81 10,338.81 10,386.40 47.59 0%

4. Special Education 333.81 333.81 333.81 333.81 0.00 0%COUNTY SUPPLEMENT

5. County Community Schools 0.00 0.00 0.00 0.00 0.00 0%

6. Special Education 5.74 5.74 5.74 5.74 0.00 0%

7. TOTAL, K-12 ADA 32,830.56 32,896.56 32,896.56 33,043.74 147.18 0%

8. ADA for Necessary Small Schools also included in lines 1 - 4. 0.00 0.00 0.00 0.00 0.00 0%

9. Regional Occupational Centers/Programs (ROC/P)*CLASSES FOR ADULTS

10. Concurrently Enrolled Secondary Students*

11. Adults Enrolled, State Apportioned*

12. Independent Study - (Students 21 years or older and students 19 years or older and not continuously enrolled since their 18th birthday)*

13. TOTAL, CLASSES FOR ADULTS

14. Adults in Correctional Facilities 0.00 0.00 0.00 0.00 0.00 0%

15. ADA TOTALS (Sum of lines 7, 9, 13, & 14) 32,830.56 32,896.56 32,896.56 33,043.74 147.18 0%SUPPLEMENTAL INSTRUCTIONAL HOURS

16. Elementary*

17. High School*

18. TOTAL, SUPPLEMENTAL HOURS



AVERAGE DAILY ATTENDANCE37 68296 0000000

Form AI

California Dept of EducationSACS Financial Reporting Software - 2010.2.0File: adai-d (Rev 04/02/2010) Page 2 of 2 Printed: 12/3/2010 9:43 AM

Description


Original Budget(A)



(B)

ESTIMATEDP-2 REPORT ADA

Projected Year Totals(C)


ProjectedYear Totals

(D)

DIFFERENCE(Col. D - B)

(E)

PERCENTAGEDIFFERENCE

(Col. E / B)(F)

COMMUNITY DAY SCHOOLS - Additional Funds

19. ELEMENTARY a. 5th & 6th Hour (ADA) - Mandatory Expelled Pupils only 0.00 0.00 0.00 0.00 0.00 0% b. 7th & 8th Hour Pupil Hours (Hours)*

20. HIGH SCHOOL a. 5th & 6th Hour (ADA) - Mandatory Expelled Pupils only 0.00 0.00 0.00 0.00 0.00 0% b. 7th & 8th Hour Pupil Hours (Hours)* CHARTER SCHOOLS 21. Charter ADA funded thru 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 RLI) 0.00 0.00 0.00 0.00 0.00 0% b. All Other Block Grant Funded Charters 0.00 0.00 0.00 0.00 0.00 0%

22. Charter ADA funded thru the Revenue Limit 0.00 0.00 0.00 0.00 0.00 0%

23. TOTAL, CHARTER SCHOOLS ADA (sum lines 21a, 21b, and 22) 0.00 0.00 0.00 0.00 0.00 0%

24. 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 2008-09 through 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 2008-09 through 2012-13.



Multiyear ProjectionsUnrestricted

37 68296 0000000Form MYPI

California Dept of EducationSACS Financial Reporting Software - 2010.2.0File: mypi (Rev 04/22/2010) Page 1 Printed: 12/3/2010 9:49 AM

DescriptionObjectCodes


(Form 01I)(A)

%Change

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

2011-12Projection

(C)

%Change

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

2012-13Projection

(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 169,298,205.00 a. Base Revenue Limit per ADA (Form RLI, line 4, ID 0024) 6,368.22 1.71% 6,477.22 1.90% 6,600.22 b. Revenue Limit ADA (Form RLI, line 5b, ID 0033) 33,043.74 0.00% 33,043.74 0.00% 33,043.74 c. Total Base Revenue Limit (Line A1a times line A1b, ID 0269) 210,429,805.94 1.71% 214,031,573.60 1.90% 218,095,953.62 d. Other Revenue Limit (Form RLI, lines 6 thru 14) 0.00 0.00% 0.00% e. Total Revenue Limit Subject to Deficit (Sum lines A1c plus A1d, ID 0082) 210,429,805.94 1.71% 214,031,573.60 1.90% 218,095,953.62 f. Deficit Factor (Form RLI, line 16) 0.82037 -1.68% 0.80660 0.00% 0.80660 g. Deficited Revenue Limit (Line A1e times line A1f, ID 0284) 172,630,299.90 0.00% 172,637,867.27 1.90% 175,916,196.19 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) 0.00% (4,559,614.00) 1.90% (4,646,195.00) j. Other Adjustments (Form RLI, lines 18 thru 20 and line 41) 1,227,300.00 1.86% 1,250,170.00 2.13% 1,276,791.00 k. Total Revenue Limit Sources (Sum lines A1g thru A1j) (Must equal line A1) 169,298,204.90 0.02% 169,328,423.27 1.90% 172,546,792.19 2. Federal Revenues 8100-8299 44,277.00 0.00% 44,277.00 0.00% 44,277.00 3. Other State Revenues 8300-8599 24,291,230.00 -1.21% 23,997,916.00 20.85% 29,001,429.00 4. Other Local Revenues 8600-8799 6,423,758.00 -3.78% 6,181,236.00 0.00% 6,181,236.00 5. Other Financing Sources 8900-8999 (23,286,608.00) 12.88% (26,286,608.00) 6.35% (27,954,802.00) 6. Total (Sum lines A1k thru A5) 176,770,861.90 -1.98% 173,265,244.27 3.78% 179,818,932.19

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 91,104,220.00 97,265,075.00 b. Step & Column Adjustment 1,664,362.00 1,664,362.00 c. Cost-of-Living Adjustment d. Other Adjustments 4,496,493.00 (1,215,975.00) e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 91,104,220.00 6.76% 97,265,075.00 0.46% 97,713,462.00 2. Classified Salaries a. Base Salaries 22,476,905.00 23,035,357.00 b. Step & Column Adjustment 456,594.00 456,594.00 c. Cost-of-Living Adjustment d. Other Adjustments 101,858.00 (1,554,660.00) e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 22,476,905.00 2.48% 23,035,357.00 -4.77% 21,937,291.00 3. Employee Benefits 3000-3999 34,634,161.00 4.88% 36,324,430.00 -10.65% 32,456,317.00 4. Books and Supplies 4000-4999 3,606,980.00 0.00% 3,606,980.00 -13.64% 3,114,825.00 5. Services and Other Operating Expenditures 5000-5999 17,985,663.00 0.65% 18,102,362.00 -11.74% 15,977,802.00 6. Capital Outlay 6000-6999 374,939.00 0.00% 374,939.00 -13.64% 323,780.00 7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 0.00 0.00% 884,708.00 -67.44% 288,104.00 8. Other Outgo - Transfers of Indirect Costs 7300-7399 (1,077,026.00) 0.00% (1,077,026.00) -13.64% (930,071.00) 9. Other Financing Uses 7600-7699 1,195,879.00 44.27% 1,725,271.00 -4.35% 1,650,145.0010. Other Adjustments (Explain in Section F below)11. Total (Sum lines B1 thru B10) 170,301,721.00 5.84% 180,242,096.00 -4.28% 172,531,655.00C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11) 6,469,140.90 (6,976,851.73) 7,287,277.19

D. FUND BALANCE 1. Net Beginning Fund Balance (Form 01I, line F1e) 26,301,438.34 32,770,579.24 25,793,727.51 2. Ending Fund Balance (Sum lines C and D1) 32,770,579.24 25,793,727.51 33,081,004.70

3. Components of Ending Fund Balance (Form 01I) a. Fund Balance Reserves 9710-9740 1,376,124.00 1,376,124.00 114,500.00 b. Designated for Economic Uncertainties 9770 4,911,008.00 4,981,884.00 4,854,968.00 c. Fund Balance Designations 9775, 9780 17,050,478.00 19,341,763.00 27,738,457.00 d. Undesignated/Unappropriated Balance 9790 9,432,969.34 93,956.51 373,079.70 e. Total Components of Ending Fund Balance (Line D3e must agree with line D2) 32,770,579.34 25,793,727.51 33,081,004.70



Multiyear ProjectionsUnrestricted

37 68296 0000000Form MYPI




(Form 01I)(A)

%Change

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

2011-12Projection

(C)

%Change

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

2012-13Projection

(E)E. AVAILABLE RESERVES 1. General Fund a. Designated for Economic Uncertainties 9770 4,911,008.00 4,981,884.00 4,854,968.00 b. Undesignated/Unappropriated Amount 9790 9,432,969.34 93,956.51 373,079.70 If GL data does not exist, key enter lines E2a and E2b. 2. Special Reserve Fund - Noncapital Outlay (Fund 17) a. Designated for Economic Uncertainties 9770 b. Undesignated/Unappropriated Amount 9790 979,806.52 3. Total Available Reserves (Sum lines E1 thru E2b) 15,323,783.86 5,075,840.51 5,228,047.70F. 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.

Federal Jobs Bill funding used to pay teacher salaries in 2010-11 is not available in 2011-12. In 2012-13, salary reduction is included in the projection. Federal Jobs Bill funding used to pay teacher salaries in 2010-11 is not available in 2011-12. In 2012-13, salary reduction is included in the projection.



Multiyear ProjectionsRestricted

37 68296 0000000Form MYPI




(Form 01I)(A)

%Change

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

2011-12Projection

(C)

%Change

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

2012-13Projection

(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 17,787,640.00 -51.02% 8,712,980.00 0.00% 8,712,980.00 3. Other State Revenues 8300-8599 21,398,736.00 -0.15% 21,366,820.00 1.52% 21,690,937.00 4. Other Local Revenues 8600-8799 5,926,935.00 -0.14% 5,918,831.00 0.00% 5,918,831.00 5. Other Financing Sources 8900-8999 24,646,608.00 8.11% 26,646,608.00 6.26% 28,314,802.00 6. Total (Sum lines A1 thru A5) 75,339,137.00 -9.44% 68,224,457.00 2.92% 70,216,768.00

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 25,315,047.00 20,860,755.00 b. Step & Column Adjustment c. Cost-of-Living Adjustment d. Other Adjustments (4,454,292.00) (505,202.00) e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 25,315,047.00 -17.60% 20,860,755.00 -2.42% 20,355,553.00 2. Classified Salaries a. Base Salaries 17,505,196.00 17,505,196.00 b. Step & Column Adjustment c. Cost-of-Living Adjustment d. Other Adjustments 0.00 e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 17,505,196.00 0.00% 17,505,196.00 0.00% 17,505,196.00 3. Employee Benefits 3000-3999 13,725,921.00 -7.14% 12,745,784.00 -0.96% 12,623,328.00 4. Books and Supplies 4000-4999 6,704,256.00 -44.18% 3,742,130.00 -0.21% 3,734,441.00 5. Services and Other Operating Expenditures 5000-5999 10,477,968.99 19.09% 12,477,969.00 16.03% 14,477,969.00 6. Capital Outlay 6000-6999 339,354.00 0.00% 339,354.00 0.00% 339,354.00 7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 494,525.00 0.00% 494,525.00 0.00% 494,525.00 8. Other Outgo - Transfers of Indirect Costs 7300-7399 683,802.00 0.00% 683,802.00 0.00% 683,802.00 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) 75,248,669.99 -8.50% 68,852,115.00 1.98% 70,216,768.00C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11) 90,467.01 (627,658.00) 0.00

D. FUND BALANCE 1. Net Beginning Fund Balance (Form 01I, line F1e) 4,468,142.95 4,558,609.96 3,930,951.96 2. Ending Fund Balance (Sum lines C and D1) 4,558,609.96 3,930,951.96 3,930,951.96 3. Components of Ending Fund Balance (Form 01I) a. Fund Balance Reserves 9710-9740 3,930,951.60 3,930,951.96 3,930,951.96 b. Designated for Economic Uncertainties 9770 0.00 0.00 c. Fund Balance Designations 9775, 9780 627,658.00 0.00 d. Undesignated/Unappropriated Balance 9790 0.36 0.00 0.00 e. Total Components of Ending Fund Balance (Line D3e must agree with line D2) 4,558,609.96 3,930,951.96 3,930,951.96



Multiyear ProjectionsRestricted

37 68296 0000000Form MYPI




(Form 01I)(A)

%Change

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

2011-12Projection

(C)

%Change

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

2012-13Projection

(E)E. AVAILABLE RESERVES 1. General Fund a. Designated for Economic Uncertainties 9770 b. Undesignated/Unappropriated Amount 9790 2. Special Reserve Fund - Noncapital Outlay (Fund 17) a. Designated for Economic Uncertainties 9770 b. Undesignated/Unappropriated Amount 9790 3. Total Available Reserves (Sum lines E1 thru E2b)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.

Federal Jobs Bill funding used to pay teacher salaries in 2010-11 is not available in 2011-12.Federal Jobs Bill funding used to pay teacher salaries in 2010-11 is not available in 2011-12.



Multiyear ProjectionsUnrestricted/Restricted

37 68296 0000000Form MYPI




(Form 01I)(A)

%Change

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

2011-12Projection

(C)

%Change

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

2012-13Projection

(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 174,877,423.00 0.02% 174,907,641.27 1.84% 178,126,010.19 2. Federal Revenues 8100-8299 17,831,917.00 -50.89% 8,757,257.00 0.00% 8,757,257.00 3. Other State Revenues 8300-8599 45,689,966.00 -0.71% 45,364,736.00 11.74% 50,692,366.00 4. Other Local Revenues 8600-8799 12,350,693.00 -2.03% 12,100,067.00 0.00% 12,100,067.00 5. Other Financing Sources 8900-8999 1,360,000.00 -73.53% 360,000.00 0.00% 360,000.00 6. Total (Sum lines A1 thru A5) 252,109,998.90 -4.21% 241,489,701.27 3.54% 250,035,700.19B. 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 116,419,267.00 118,125,830.00 b. Step & Column Adjustment 1,664,362.00 1,664,362.00 c. Cost-of-Living Adjustment 0.00 0.00 d. Other Adjustments 42,201.00 (1,721,177.00) e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 116,419,267.00 1.47% 118,125,830.00 -0.05% 118,069,015.00 2. Classified Salaries a. Base Salaries 39,982,101.00 40,540,553.00 b. Step & Column Adjustment 456,594.00 456,594.00 c. Cost-of-Living Adjustment 0.00 0.00 d. Other Adjustments 101,858.00 (1,554,660.00) e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 39,982,101.00 1.40% 40,540,553.00 -2.71% 39,442,487.00 3. Employee Benefits 3000-3999 48,360,082.00 1.47% 49,070,214.00 -8.13% 45,079,645.00 4. Books and Supplies 4000-4999 10,311,236.00 -28.73% 7,349,110.00 -6.80% 6,849,266.00 5. Services and Other Operating Expenditures 5000-5999 28,463,631.99 7.44% 30,580,331.00 -0.41% 30,455,771.00 6. Capital Outlay 6000-6999 714,293.00 0.00% 714,293.00 -7.16% 663,134.00 7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 494,525.00 178.90% 1,379,233.00 -43.26% 782,629.00 8. Other Outgo - Transfers of Indirect Costs 7300-7399 (393,224.00) 0.00% (393,224.00) -37.37% (246,269.00) 9. Other Financing Uses 7600-7699 1,198,479.00 44.17% 1,727,871.00 -4.35% 1,652,745.0010. Other Adjustments 0.00 0.0011. Total (Sum lines B1 thru B10) 245,550,390.99 1.44% 249,094,211.00 -2.55% 242,748,423.00C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11) 6,559,607.91 (7,604,509.73) 7,287,277.19D. FUND BALANCE 1. Net Beginning Fund Balance (Form 01I, line F1e) 30,769,581.29 37,329,189.20 29,724,679.47 2. Ending Fund Balance (Sum lines C and D1) 37,329,189.20 29,724,679.47 37,011,956.66 3. Components of Ending Fund Balance (Form 01I) a. Fund Balance Reserves 9710-9740 5,307,075.60 5,307,075.96 4,045,451.96 b. Designated for Economic Uncertainties 9770 4,911,008.00 4,981,884.00 4,854,968.00 c. Fund Balance Designations 9775, 9780 17,678,136.00 19,341,763.00 27,738,457.00 d. Undesignated/Unappropriated Balance 9790 9,432,969.70 93,956.51 373,079.70 e. Total Components of Ending Fund Balance (Line D3e must agree with line D2) 37,329,189.30 29,724,679.47 37,011,956.66



Multiyear ProjectionsUnrestricted/Restricted

37 68296 0000000Form MYPI




(Form 01I)(A)

%Change

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

2011-12Projection

(C)

%Change

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

2012-13Projection

(E)E. AVAILABLE RESERVES (Unrestricted except as noted) 1. General Fund a. Designated for Economic Uncertainties 9770 4,911,008.00 4,981,884.00 4,854,968.00 b. Undesignated/Unappropriated Amount 9790 9,432,969.34 93,956.51 373,079.70 c. 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. Designated for Economic Uncertainties 9770 0.00 0.00 0.00 b. Undesignated/Unappropriated Amount 9790 979,806.52 0.00 0.00 3. Total Available Reserves - by Amount (Sum lines E1 thru E2b) 15,323,783.48 5,075,840.51 5,228,047.70 4. Total Available Reserves - by Percent (Line E3 divided by Line F3c) 6.24% 2.04% 2.15%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 answered Yes to excluding special education pass-through funds: 1. Enter the name(s) of the SELPA(s):

2. Special education pass-through funds (Column A: Fund 01, 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) 117,525.00 117,525.00 117,525.00 2. District ADA Used to determine the reserve standard percentage level on line F3d (Column A: Form AI, Estimated P-2 ADA column, lines 1-4 and 22; enter projections) 32,890.82 32,890.82 32,890.82 3. Calculating the Reserves a. Total Expenditures and Other Financing Uses (Line B11) 245,550,390.99 249,094,211.00 242,748,423.00 b. Less: Special Education Pass-through Funds (Line F1b2) 117,525.00 117,525.00 117,525.00 c. Net Expenditures and Other Financing Uses (Line F3a, minus line F3b if line F1a is Yes) 245,432,865.99 248,976,686.00 242,630,898.00 d. Reserve Standard Percentage Level (Refer to Form 01CSI, Criterion 10 for calculation details) 2% 2% 2% e. Reserve Standard - By Percent (Line F3c times F3d) 4,908,657.32 4,979,533.72 4,852,617.96 f. Reserve Standard - By Amount (Refer to Form 01CSI, Criterion 10 for calculation details) 0.00 0.00 0.00 g. Reserve Standard (Greater of Line F3e or F3f) 4,908,657.32 4,979,533.72 4,852,617.96 h. Available Reserves (Line E3) Meet Reserve Standard (Line F3g) YES YES YES

Documents

CRITERIA AND STANDARDS … · District's ADA to Enrollment Standard (historical average ratio plus 0.5%): 97.3% 3B. Calculating the District's Projected Ratio of ADA to Enrollment