FONTANA UNIFIED SCHOOL DISTRICT JULY 1 BUDGET FINANCIAL REPORTS

Transcription

1 FONTANA UNIFIED SCHOOL DISTRICT JULY 1 BUDGET FINANCIAL REPORTS Citrus Avenue Fontana, CA 92335

2 TABLE OF CONTENTS Form CB Certification 2 Form CC Workers Compensation Certification 5 Form TC Table of Contents 6 Form 01 General Fund/County School Service Fund 8 Form 11 Adult Education Fund 28 Form 12 Child Development Fund 39 Form 13 Cafeteria Special Revenue Fund 48 Form 14 Deferred Maintenance Fund 57 Form 21 Building Fund 66 Form 25 Capital Facilities Fund 76 Form 35 County School Facilities Fund 85 Form 40 Special Reserve Fund For Capital Outlay Projects 95 Form 49 Capital Project Fund for Blended Component Units 105 Form 51 Bond Interest and Redemption Fund 115 Form 67 Self-Insurance Fund 123 Form 71 Retiree Benefit Fund 133 Form A Average Daily Attendance 140 Form CEA Current Expense Formula/Minimum Classroom Comp. Actuals 142 Form CEB - Current Expense Formula/Minimum Classroom Comp. 143 Form L Lottery Report 144 Form MYP Multiyear Projections General Fund 145 Form NCMOE No Child Left Behind Maintenance of Effort Expenditures 151 Form RL Revenue Limit Summary 156 Form SIAA Summary of Interfund Activities Actuals 158 Form SIAB - Summary of Interfund Activities 160 Form 01CS Criteria and Standards Review 162 Page 1 of 187

3 FINANCIAL REPORTS School District Certification Form CB ANNUAL BUDGET REPORT: July 1, 2011 Single Adoption This budget was developed using the state-adopted Criteria and Standards. It was filed and adopted subsequent to a public hearing by the governing board of the school district. (Pursuant to Education Code sections and 42127) available for inspection at: Public Hearing: Place: 9680 Citrus Ave., Fontana, CA Place: John D. Piazza Education Center Date: June 19-29, 2011 Date: June 29, 2011 Time: 06:30 PM Adoption Date: June 29, 2011 Signed: Clerk/Secretary of the Governing Board (Original signature required) Contact person for additional information on the budget reports: Name: Susan Killian Title: Director Fiscal Services Telephone: x killsk@fusd.net Criteria and Standards Review Summary The following summary is automatically completed based on data provided in the Criteria and Standards Review (Form 01CS). Criteria and standards that are "Not Met," and supplemental information and additional fiscal indicators that are "Yes," may indicate areas of potential concern for fiscal solvency purposes and should be carefully reviewed. CRITERIA AND STANDARDS 1 Average Daily Attendance ed (funded) ADA has not been overestimated by more than the standard for the prior fiscal year, or two or more of the previous three fiscal years. 2 Enrollment Enrollment has not been overestimated by more than the standard for the prior fiscal year, or two or more of the previous three fiscal years. 3 ADA to Enrollment Projected second period (P-2) ADA to enrollment ratio is consistent with historical ratios for the budget and two subsequent fiscal years. 4 Revenue Limit Projected change in revenue limit is within the standard for the budget and two subsequent fiscal years. Met X X X X Not Met File: cb (Rev 04/29/2011) Page 1 of 3 Printed: 6/23/2011 4:07 PM Page 2 of 187

4 FINANCIAL REPORTS School District Certification Form CB CRITERIA AND STANDARDS (continued) 5 Salaries and Benefits Projected ratios of total unrestricted salaries and benefits to total unrestricted general fund expenditures are consistent with historical ratios for the budget and two subsequent fiscal years. 6a Other Revenues Projected operating revenues (e.g., federal, other state, and other local) are within the standard for the budget and two subsequent fiscal years. 6b Other Expenditures Projected operating expenditures (e.g., books and supplies, and services and other operating) are within the standard for the budget and two subsequent fiscal years. 7a Deferred Maintenance SBX3 4 (Chapter 12, Statutes of 2009) eliminates the local match requirement for Deferred Maintenance for a five-year period from through Therefore, this item has been inactivated for that period. 7b Ongoing and Major Maintenance Account If applicable, required contribution to the ongoing and major maintenance account (i.e., restricted maintenance account) is included in the budget. 8 Deficit Spending Unrestricted deficit spending, if any, has not exceeded the standard for two or more of the last three fiscal years. 9 Fund Balance Unrestricted general fund beginning balance has not been overestimated by more than the standard for two or more of the last three fiscal years. 10 Reserves Projected available reserves (e.g., reserve for economic uncertainties, unassigned/unappropriated amounts) meet minimum requirements for the budget and two subsequent fiscal years. Met X X X X X X Not Met X SUPPLEMENTAL INFORMATION No Yes S1 Contingent Liabilities Are there known or contingent liabilities (e.g., financial or program audits, litigation, state compliance reviews) that may impact the X budget? S2 S3 Using One-time Revenues to Fund Ongoing Expenditures Using Ongoing Revenues to Fund One-time Expenditures Are there ongoing general fund expenditures in excess of one percent of the total general fund expenditures that are funded with one-time resources? Are there large non-recurring general fund expenditures that are funded with ongoing general fund revenues? S4 Contingent Revenues Are any projected revenues for the budget or two subsequent fiscal years contingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel tax, forest reserves)? S5 Contributions Have contributions from unrestricted to restricted resources, or transfers to or from the general fund to cover operating deficits, changed by more than the standard for the budget or two subsequent fiscal years? X X X X File: cb (Rev 04/29/2011) Page 2 of 3 Printed: 6/23/2011 4:07 PM Page 3 of 187

5 FINANCIAL REPORTS School District Certification Form CB SUPPLEMENTAL INFORMATION (continued) No Yes S6 Long-term Commitments Does the district have long-term (multiyear) commitments or debt agreements? X S7a S7b Postemployment Benefits Other than Pensions Other Self-insurance Benefits If yes, have annual payments for the budget or two subsequent fiscal years increased over prior year's () annual payment? Does the district provide postemployment benefits other than pensions (OPEB)? If yes, are they lifetime benefits? X If yes, do benefits continue beyond age 65? X If yes, are benefits funded by pay-as-you-go? X Does the district provide other self-insurance benefits (e.g., workers' compensation)? X S8 Status of Labor Are salary and benefit negotiations still open for: Agreements Certificated? (Section S8A, Line 1) X Classified? (Section S8B, Line 1) X Management/supervisor/confidential? (Section S8C, Line 1) n/a X X ADDITIONAL FISCAL INDICATORS No Yes A1 Negative Cash Flow Do cash flow projections show that the district will end the budget year with a negative cash balance in the general fund? X A2 Independent Position Control Is personnel position control independent from the payroll system? A3 Declining Enrollment Is enrollment decreasing in both the prior fiscal year and budget year? A4 A5 New Charter Schools Impacting District Enrollment Salary Increases Exceed COLA Are any new charter schools operating in district boundaries that are impacting the district's enrollment, either in the prior fiscal year or budget year? Has the district entered into a bargaining agreement where any of the budget or subsequent fiscal years of the agreement would result in salary increases that are expected to exceed the projected state funded cost-of-living adjustment? A6 Uncapped Health Benefits Does the district provide uncapped (100% employer paid) health benefits for current or retired employees? A7 Independent Financial System Is the district s financial system independent from the county office system? A8 Fiscal Distress Reports Does the district have any reports that indicate fiscal distress? If yes, provide copies to the COE, pursuant to EC (a). A9 Change of CBO or Superintendent Have there been personnel changes in the superintendent or chief business official (CBO) positions within the last 12 months? X X X X X X X X File: cb (Rev 04/29/2011) Page 3 of 3 Printed: 6/23/2011 4:07 PM Page 4 of 187

6 Workers' Compensation Certification Form CC ANNUAL CERTIFICATION REGARDING SELF-INSURED WORKERS' COMPENSATION CLAIMS Pursuant to EC Section 42141, if a school district, either individually or as a member of a joint powers agency, is selfinsured for workers' compensation claims, the superintendent of the school district annually shall provide information to the governing board of the school district regarding the estimated accrued but unfunded cost of those claims. The governing board annually shall certify to the county superintendent of schools the amount of money, if any, that it has decided to reserve in its budget for the cost of those claims. To the County Superintendent of Schools: ( X ) Our district is self-insured for workers' compensation claims as defined in Education Code Section 42141(a): Total liabilities actuarially determined: $ 2,626, Less: Amount of total liabilities reserved in budget: $ 2,357, Estimated accrued but unfunded liabilities: $ 268, ( ) This school district is self-insured for workers' compensation claims through a JPA, and offers the following information: ( ) This school district is not self-insured for workers' compensation claims. Signed Date of Meeting: Jun 29, 2011 Clerk/Secretary of the Governing Board (Original signature required) For additional information on this certification, please contact: Name: Title: Cali Olsen-Binks Superintendent Telephone: BinkCL@fusd.net File: cc (Rev 03/10/2010) Page 1 of 1 Printed: 6/23/2011 4:07 PM Page 5 of 187

7 TABLE OF CONTENTS Form TC G = General Ledger Data; S = Supplemental Data Data Supplied For: Form Description Estimated Actuals 01 General Fund/County School Service Fund GS GS 09 Charter Schools Special Revenue Fund 10 Special Education Pass-Through Fund 11 Adult Education Fund G G 12 Child Development Fund G G 13 Cafeteria Special Revenue Fund G G 14 Deferred Maintenance Fund G G 15 Pupil Transportation Equipment Fund 17 Special Reserve Fund for Other Than Capital Outlay Projects 18 School Bus Emissions Reduction Fund 19 Foundation Special Revenue Fund 20 Special Reserve Fund for Postemployment Benefits 21 Building Fund G G 25 Capital Facilities Fund G G 30 State School Building Lease-Purchase Fund 35 County School Facilities Fund G G 40 Special Reserve Fund for Capital Outlay Projects G G 49 Capital Project Fund for Blended Component Units G G 51 Bond Interest and Redemption Fund G G 52 Debt Service Fund for Blended Component Units 53 Tax Override Fund 56 Debt Service Fund 57 Foundation Permanent Fund 61 Cafeteria Enterprise Fund 62 Charter Schools Enterprise Fund 63 Other Enterprise Fund 66 Warehouse Revolving Fund 67 Self-Insurance Fund G G 71 Retiree Benefit Fund G G 73 Foundation Private-Purpose Trust Fund 76 Warrant/Pass-Through Fund 95 Student Body Fund 51A Analysis of Bonded Indebtedness 53A Analysis of Restricted Levies 76A Changes in Assets and Liabilities (Warrant/Pass-Through) 95A Changes in Assets and Liabilities (Student Body) A Average Daily Attendance S S ASSET Schedule of Capital Assets CASH Cashflow Worksheet CB Certification S CC Workers' Compensation Certification S CEA Current Expense Formula/Minimum Classroom Comp. - Actuals G CEB Current Expense Formula/Minimum Classroom Comp. - G CHG Change Order Form DEBT Schedule of Long-Term Liabilities File: tc (Rev 02/22/2011) Page 1 of 2 Printed: 6/23/2011 3:57 PM Page 6 of 187

8 TABLE OF CONTENTS Form TC G = General Ledger Data; S = Supplemental Data Data Supplied For: Form Description Estimated Actuals ICR Indirect Cost Rate Worksheet G L Lottery Report G MYP Multiyear Projections - General Fund GS NCMOE No Child Left Behind Maintenance of Effort G RL Revenue Limit Summary S S SEA Special Education Revenue Allocations SEAS Special Education Revenue Allocations Setup (SELPA Selection) SIAA Summary of Interfund Activities - Actuals G SIAB Summary of Interfund Activities - G 01CS Criteria and Standards Review GS GS File: tc (Rev 02/22/2011) Page 2 of 2 Printed: 6/23/2011 3:57 PM Page 7 of 187

9 General Fund Unrestricted and Restricted Expenditures by Object Form 01 Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F A. REVENUES 1) Revenue Limit Sources ,078, ,028, ,107, ,280, ,505, ,786, % 2) Federal Revenue , ,818, ,762, , ,834, ,734, % 3) Other State Revenue ,365, ,792, ,158, ,339, ,859, ,198, % 4) Other Local Revenue , ,072, ,920, , ,041, ,703, % 5) TOTAL, REVENUES 228,236, ,712, ,948, ,182, ,240, ,422, % B. EXPENDITURES 1) Certificated Salaries ,135, ,608, ,743, ,256, ,968, ,225, % 2) Classified Salaries ,146, ,234, ,381, ,238, ,386, ,624, % 3) Employee Benefits ,218, ,775, ,994, ,695, ,824, ,520, % 4) Books and Supplies ,094, ,059, ,153, ,895, ,760, ,655, % 5) Services and Other Operating Expenditures ,255, ,893, ,148, ,119, ,295, ,414, % 6) Capital Outlay , , , , , , % 7) Other Outgo (excluding Transfers of Indirect Costs) , , % 8) Other Outgo - Transfers of Indirect Costs (2,465,502.00) 1,402, (1,063,112.00) (2,491,539.00) 1,308, (1,183,413.00) 11.3% 9) TOTAL, EXPENDITURES 206,863, ,989, ,852, ,566, ,606, ,173, % C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 21,372, (6,277,251.00) 15,095, ,615, (12,366,044.00) 6,249, % D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In % b) Transfers Out ,134, ,134, % 2) Other Sources/Uses a) Sources % b) Uses % 3) Contributions (11,791,994.00) 11,791, (12,366,044.00) 12,366, % 4) TOTAL, OTHER FINANCING SOURCES/USES (13,926,190.00) 11,791, (2,134,196.00) (12,366,044.00) 12,366, % Page 8 of 187 File: fund-a (Rev 03/29/2011) Page 1 Printed: 6/23/2011 4:03 PM

10 General Fund Unrestricted and Restricted Expenditures by Object Form 01 Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 7,446, ,514, ,961, ,249, ,249, % F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited ,820, ,250, ,071, ,267, ,765, ,032, % b) Audit Adjustments % c) As of July 1 - Audited (F1a + F1b) 24,820, ,250, ,071, ,267, ,765, ,032, % d) Other Restatements % e) Adjusted Beginning Balance (F1c + F1d) 24,820, ,250, ,071, ,267, ,765, ,032, % 2) Ending Balance, June 30 (E + F1e) 32,267, ,765, ,032, ,517, ,765, ,282, % Components of Ending Fund Balance (Actuals) a) Reserve for Revolving Cash , , Stores , , Prepaid Expenditures , , All Others General Reserve Legally Restricted Balance ,765, ,765, b) Designated Amounts Designated for Economic Uncertainties ,773, ,773, Designated for the Unrealized Gains of Investments and Cash in County Treasury Other Designations c) Undesignated Amount ,061, ,061, d) Unappropriated Amount 9790 Components of Ending Fund Balance () a) Nonspendable Revolving Cash , , Stores , , Prepaid Expenditures , , All Others b) Restricted ,765, ,765, c) Committed Page 9 of 187 File: fund-a (Rev 03/29/2011) Page 2 Printed: 6/23/2011 4:03 PM

11 General Fund Unrestricted and Restricted Expenditures by Object Form 01 Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) Stabilization Arrangements ,000, ,000, % Diff Column C & F Other Commitments d) Assigned Other Assignments ,181, ,181, e) Unassigned/unappropriated Reserve for Economic Uncertainties ,903, ,903, Unassigned/Unappropriated Amount ,000, ,000, Page 10 of 187 File: fund-a (Rev 03/29/2011) Page 3 Printed: 6/23/2011 4:03 PM

12 General Fund Unrestricted and Restricted Expenditures by Object Form 01 Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F G. ASSETS 1) Cash a) in County Treasury ,835, ,765, ,600, ) Fair Value Adjustment to Cash in County Treasury b) in Banks c) in Revolving Fund , , d) with Fiscal Agent e) collections awaiting deposit ) Investments ) Accounts Receivable ) Due from Grantor Government ) Due from Other Funds ) Stores , , ) Prepaid Expenditures , , ) Other Current Assets ) Fixed Assets ) TOTAL, ASSETS 32,267, ,765, ,032, H. LIABILITIES 1) Accounts Payable ) Due to Grantor Governments ) Due to Other Funds ) Current Loans ) Deferred Revenue ) Long-Term Liabilities ) TOTAL, LIABILITIES I. FUND EQUITY Ending Fund Balance, June 30 (G10 - H7) 32,267, ,765, ,032, Page 11 of 187 File: fund-a (Rev 03/29/2011) Page 4 Printed: 6/23/2011 4:03 PM

13 General Fund Unrestricted and Restricted Expenditures by Object Form 01 Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F REVENUE LIMIT SOURCES Principal Apportionment State Aid - Current Year ,186, ,186, ,221, ,221, % Charter Schools General Purpose Entitlement - State Aid % State Aid - Prior Years % Tax Relief Subventions Homeowners' Exemptions , , , , % Timber Yield Tax % Other Subventions/In-Lieu Taxes % County & District Taxes Secured Roll Taxes ,722, ,722, ,722, ,722, % Unsecured Roll Taxes , , , , % Prior Years' Taxes , , , , % Supplemental Taxes , , , , % Education Revenue Augmentation Fund (ERAF) 8045 (5,034,553.00) 0.00 (5,034,553.00) (5,034,553.00) 0.00 (5,034,553.00) 0.0% Supplemental Educational Revenue Augmentation Fund (SERAF) Community Redevelopment Funds (SB 617/699/1992) , , , , % Penalties and Interest from Delinquent Taxes , , % Miscellaneous Funds (EC 41604) Royalties and Bonuses % Other In-Lieu Taxes % Less: Non-Revenue Limit (50%) Adjustment % Subtotal, Revenue Limit Sources 205,360, ,360, ,334, ,334, % Revenue Limit Transfers Unrestricted Revenue Limit Transfers - Current Year (11,028,832.00) (11,028,832.00) (11,505,460.00) (11,505,460.00) 4.3% Continuation Education ADA Transfer ,378, ,378, ,805, ,805, % Community Day Schools Transfer , , , , % Page 12 of 187 File: fund-a (Rev 03/29/2011) Page 5 Printed: 6/23/2011 4:03 PM

14 General Fund Unrestricted and Restricted Expenditures by Object Form 01 Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F Special Education ADA Transfer ,579, ,579, ,605, ,605, % All Other Revenue Limit Transfers - Current Year All Other % PERS Reduction Transfer , , , , % Transfers to Charter Schools in Lieu of Property Taxes % Property Taxes Transfers % Revenue Limit Transfers - Prior Years % TOTAL, REVENUE LIMIT SOURCES 195,078, ,028, ,107, ,280, ,505, ,786, % FEDERAL REVENUE Maintenance and Operations % Special Education Entitlement ,742, ,742, ,545, ,545, % Special Education Discretionary Grants ,076, ,076, , , % Child Nutrition Programs % Forest Reserve Funds % Flood Control Funds % Wildlife Reserve Funds % FEMA % Interagency Contracts Between LEAs , , % Pass-Through Revenues from Federal Sources % NCLB/IASA (incl. ARRA) , , , 4610, ,806, ,806, ,999, ,999, % Vocational and Applied Technology Education , , , , % Safe and Drug Free Schools , , % Other Federal Revenue (incl. ARRA) All Other , , ,448, , , ,369, % TOTAL, FEDERAL REVENUE 943, ,818, ,762, , ,834, ,734, % Page 13 of 187 File: fund-a (Rev 03/29/2011) Page 6 Printed: 6/23/2011 4:03 PM

15 General Fund Unrestricted and Restricted Expenditures by Object Form 01 Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F OTHER STATE REVENUE Other State Apportionments Community Day School Additional Funding Current Year , , , , % Prior Years , , % ROC/P Entitlement Current Year % Prior Years % Special Education Master Plan Current Year ,187, ,187, ,187, ,187, % Prior Years (97.00) (97.00) % Home-to-School Transportation ,019, ,019, ,022, ,022, % Economic Impact Aid ,518, ,518, ,666, ,666, % Spec. Ed. Transportation , , , , % All Other State Apportionments - Current Year All Other % All Other State Apportionments - Prior Years All Other % Year Round School Incentive % Class Size Reduction, K ,195, ,195, ,195, ,195, % Child Nutrition Programs % Mandated Costs Reimbursements ,235, ,235, % Lottery - Unrestricted and Instructional Materials ,702, , ,532, ,616, , ,344, % Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions % Other Subventions/In-Lieu Taxes % Pass-Through Revenues from State Sources % School Based Coordination Program % Drug/Alcohol/Tobacco Funds , , % Healthy Start % Class Size Reduction Facilities % Page 14 of 187 File: fund-a (Rev 03/29/2011) Page 7 Printed: 6/23/2011 4:03 PM

16 General Fund Unrestricted and Restricted Expenditures by Object Form 01 Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F School Community Violence Prevention Grant % Quality Education Investment Act ,120, ,120, ,120, ,120, % All Other State Revenue All Other ,231, ,542, ,774, ,527, ,606, ,133, % TOTAL, OTHER STATE REVENUE 31,365, ,792, ,158, ,339, ,859, ,198, % Page 15 of 187 File: fund-a (Rev 03/29/2011) Page 8 Printed: 6/23/2011 4:03 PM

17 General Fund Unrestricted and Restricted Expenditures by Object Form 01 Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F OTHER LOCAL REVENUE Other Local Revenue County and District Taxes Other Restricted Levies Secured Roll % Unsecured Roll % Prior Years' Taxes % Supplemental Taxes % Non-Ad Valorem Taxes Parcel Taxes % Other % Community Redevelopment Funds Not Subject to RL Deduction , , , , % Penalties and Interest from Delinquent Non-Revenue Limit Taxes % Sales Sale of Equipment/Supplies % Sale of Publications % Food Service Sales % All Other Sales % Leases and Rentals , , , , % Interest , , , , % Net Increase (Decrease) in the Fair Value of Investments % Fees and Contracts Adult Education Fees % Non-Resident Students % Transportation Fees From Individuals , , , , % Transportation Services 7230, % Interagency Services All Other ,026, ,026, ,001, ,001, % Mitigation/Developer Fees % All Other Fees and Contracts , , New Page 16 of 187 File: fund-a (Rev 03/29/2011) Page 9 Printed: 6/23/2011 4:03 PM

18 General Fund Unrestricted and Restricted Expenditures by Object Form 01 Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F Other Local Revenue Plus: Misc Funds Non-Revenue Limit (50%) Adjustment % Pass-Through Revenues From Local Sources % All Other Local Revenue , , , , % Tuition % All Other Transfers In % Transfers of Apportionments Special Education SELPA Transfers From Districts or Charter Schools % From County Offices % From JPAs % ROC/P Transfers From Districts or Charter Schools % From County Offices % From JPAs % Other Transfers of Apportionments From Districts or Charter Schools All Other % From County Offices All Other % From JPAs All Other % All Other Transfers In from All Others % TOTAL, OTHER LOCAL REVENUE 847, ,072, ,920, , ,041, ,703, % TOTAL, REVENUES 228,236, ,712, ,948, ,182, ,240, ,422, % Page 17 of 187 File: fund-a (Rev 03/29/2011) Page 10 Printed: 6/23/2011 4:03 PM

19 General Fund Unrestricted and Restricted Expenditures by Object Form 01 Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F CERTIFICATED SALARIES Certificated Teachers' Salaries ,639, ,880, ,519, ,344, ,167, ,511, % Certificated Pupil Support Salaries ,625, ,362, ,987, , ,615, ,440, % Certificated Supervisors' and Administrators' Salaries ,051, ,454, ,505, ,343, ,455, ,798, % Other Certificated Salaries , ,911, ,731, , ,730, ,474, % TOTAL, CERTIFICATED SALARIES 106,135, ,608, ,743, ,256, ,968, ,225, % CLASSIFIED SALARIES Classified Instructional Salaries ,806, ,806, , ,223, ,775, % Classified Support Salaries ,995, ,389, ,384, ,774, ,486, ,261, % Classified Supervisors' and Administrators' Salaries ,710, , ,269, ,531, , ,775, % Clerical, Technical and Office Salaries ,773, ,461, ,234, ,048, ,408, ,456, % Other Classified Salaries , ,017, ,685, , ,023, ,355, % TOTAL, CLASSIFIED SALARIES 28,146, ,234, ,381, ,238, ,386, ,624, % EMPLOYEE BENEFITS STRS ,426, ,551, ,977, ,138, ,851, ,989, % PERS ,129, ,589, ,718, ,002, ,677, ,679, % OASDI/Medicare/Alternative ,530, ,610, ,141, ,524, ,683, ,208, % Health and Welfare Benefits ,537, ,752, ,290, ,811, ,580, ,391, % Unemployment Insurance , , ,331, ,213, , ,021, % Workers' Compensation ,567, , ,233, , , , % OPEB, Allocated ,784, ,784, ,613, ,613, % OPEB, Active Employees % PERS Reduction , , , , , , % Other Employee Benefits ,906, ,906, ,087, ,087, % TOTAL, EMPLOYEE BENEFITS 54,218, ,775, ,994, ,695, ,824, ,520, % BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials ,070, , ,232, , , ,331, % Books and Other Reference Materials , , , , , , % Page 18 of 187 File: fund-a (Rev 03/29/2011) Page 11 Printed: 6/23/2011 4:03 PM

20 General Fund Unrestricted and Restricted Expenditures by Object Form 01 Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F Materials and Supplies ,760, ,363, ,124, ,008, ,618, ,627, % Noncapitalized Equipment , , , , , , % Food % TOTAL, BOOKS AND SUPPLIES 4,094, ,059, ,153, ,895, ,760, ,655, % SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services ,819, ,819, ,610, ,610, % Travel and Conferences , ,490, ,701, , ,172, ,322, % Dues and Memberships , , , , , , % Insurance ,327, , ,370, ,475, ,475, % Operations and Housekeeping Services ,053, ,053, ,056, ,056, % Rentals, Leases, Repairs, and Noncapitalized Improvements ,255, , ,688, , , , % Transfers of Direct Costs 5710 (14,345.00) 14, % Transfers of Direct Costs - Interfund 5750 (239,552.00) 9, (230,173.00) (12,000.00) 0.00 (12,000.00) -94.8% Professional/Consulting Services and Operating Expenditures ,198, ,072, ,270, ,044, ,270, ,315, % Communications , , , , , , % TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 16,255, ,893, ,148, ,119, ,295, ,414, % Page 19 of 187 File: fund-a (Rev 03/29/2011) Page 12 Printed: 6/23/2011 4:03 PM

21 General Fund Unrestricted and Restricted Expenditures by Object Form 01 Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F CAPITAL OUTLAY Land % Land Improvements % Buildings and Improvements of Buildings , , , , , % Books and Media for New School Libraries or Major Expansion of School Libraries % Equipment , , , , , , % Equipment Replacement , , , , % TOTAL, CAPITAL OUTLAY 455, , , , , , % OTHER OUTGO (excluding Transfers of Indirect Costs) Tuition Tuition for Instruction Under Interdistrict Attendance Agreements % State Special Schools % Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools % Payments to County Offices % Payments to JPAs % Transfers of Pass-Through Revenues To Districts or Charter Schools % To County Offices % To JPAs % Special Education SELPA Transfers of Apportionments To Districts or Charter Schools % To County Offices % To JPAs % ROC/P Transfers of Apportionments To Districts or Charter Schools % To County Offices % To JPAs % Other Transfers of Apportionments All Other % All Other Transfers % Page 20 of 187 File: fund-a (Rev 03/29/2011) Page 13 Printed: 6/23/2011 4:03 PM

22 General Fund Unrestricted and Restricted Expenditures by Object Form 01 Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F All Other Transfers Out to All Others % Debt Service Debt Service - Interest % Other Debt Service - Principal , , % TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 23, , % OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs 7310 (1,402,390.00) 1,402, (1,308,126.00) 1,308, % Transfers of Indirect Costs - Interfund 7350 (1,063,112.00) 0.00 (1,063,112.00) (1,183,413.00) 0.00 (1,183,413.00) 11.3% TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (2,465,502.00) 1,402, (1,063,112.00) (2,491,539.00) 1,308, (1,183,413.00) 11.3% TOTAL, EXPENDITURES 206,863, ,989, ,852, ,566, ,606, ,173, % Page 21 of 187 File: fund-a (Rev 03/29/2011) Page 14 Printed: 6/23/2011 4:03 PM

23 General Fund Unrestricted and Restricted Expenditures by Object Form 01 Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: Special Reserve Fund % From: Bond Interest and Redemption Fund % Other Authorized Interfund Transfers In % (a) TOTAL, INTERFUND TRANSFERS IN % INTERFUND TRANSFERS OUT To: Child Development Fund % To: Special Reserve Fund % To: State School Building Fund/ County School Facilities Fund % To: Deferred Maintenance Fund ,438, ,438, % To: Cafeteria Fund % Other Authorized Interfund Transfers Out , , % (b) TOTAL, INTERFUND TRANSFERS OUT 2,134, ,134, % OTHER SOURCES/USES SOURCES State Apportionments Emergency Apportionments % Proceeds Proceeds from Sale/Lease- Purchase of Land/Buildings % Other Sources Transfers from Funds of Lapsed/Reorganized LEAs % Long-Term Debt Proceeds Proceeds from Certificates of Participation % Proceeds from Capital Leases % Proceeds from Lease Revenue Bonds % Page 22 of 187 File: fund-a (Rev 03/29/2011) Page 15 Printed: 6/23/2011 4:03 PM

24 General Fund Unrestricted and Restricted Expenditures by Object Form 01 Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F All Other Financing Sources % (c) TOTAL, SOURCES % USES Transfers of Funds from Lapsed/Reorganized LEAs % All Other Financing Uses % (d) TOTAL, USES % CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 (11,791,994.00) 11,791, (12,366,044.00) 12,366, % Contributions from Restricted Revenues % Transfers of Restricted Balances % (e) TOTAL, CONTRIBUTIONS (11,791,994.00) 11,791, (12,366,044.00) 12,366, % TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (13,926,190.00) 11,791, (2,134,196.00) (12,366,044.00) 12,366, % Page 23 of 187 File: fund-a (Rev 03/29/2011) Page 16 Printed: 6/23/2011 4:03 PM

25 General Fund Unrestricted and Restricted Expenditures by Function Form 01 Description Function Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F A. REVENUES 1) Revenue Limit Sources ,078, ,028, ,107, ,280, ,505, ,786, % 2) Federal Revenue , ,818, ,762, , ,834, ,734, % 3) Other State Revenue ,365, ,792, ,158, ,339, ,859, ,198, % 4) Other Local Revenue , ,072, ,920, , ,041, ,703, % 5) TOTAL, REVENUES 228,236, ,712, ,948, ,182, ,240, ,422, % B. EXPENDITURES (Objects ) 1) Instruction ,578, ,386, ,965, ,753, ,232, ,985, % 2) Instruction - Related Services ,004, ,486, ,490, ,226, ,502, ,728, % 3) Pupil Services ,042, ,810, ,852, ,755, ,681, ,436, % 4) Ancillary Services % 5) Community Services , , % 6) Enterprise % 7) General Administration ,784, ,649, ,434, ,427, ,308, ,735, % 8) Plant Services ,428, ,882, ,311, ,404, ,883, ,287, % 9) Other Outgo Except , , % 10) TOTAL, EXPENDITURES 206,863, ,989, ,852, ,566, ,606, ,173, % C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 21,372, (6,277,251.00) 15,095, ,615, (12,366,044.00) 6,249, % D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In % b) Transfers Out ,134, ,134, % 2) Other Sources/Uses a) Sources % b) Uses % 3) Contributions (11,791,994.00) 11,791, (12,366,044.00) 12,366, % 4) TOTAL, OTHER FINANCING SOURCES/USES (13,926,190.00) 11,791, (2,134,196.00) (12,366,044.00) 12,366, % Page 24 of 187 File: fund-a (Rev 03/29/2011) Page 1 Printed: 6/23/2011 4:03 PM

26 General Fund Unrestricted and Restricted Expenditures by Function Form 01 Description Function Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 7,446, ,514, ,961, ,249, ,249, % F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited ,820, ,250, ,071, ,267, ,765, ,032, % b) Audit Adjustments % c) As of July 1 - Audited (F1a + F1b) 24,820, ,250, ,071, ,267, ,765, ,032, % d) Other Restatements % e) Adjusted Beginning Balance (F1c + F1d) 24,820, ,250, ,071, ,267, ,765, ,032, % 2) Ending Balance, June 30 (E + F1e) 32,267, ,765, ,032, ,517, ,765, ,282, % Components of Ending Fund Balance (Actuals) a) Reserve for Revolving Cash , , Stores , , Prepaid Expenditures , , All Others General Reserve Legally Restricted Balance ,765, ,765, b) Designated Amounts Designated for Economic Uncertainties ,773, ,773, Designated for the Unrealized Gains of Investments and Cash in County Treasury Other Designations (by Resource/Object) c) Undesignated Amount ,061, ,061, d) Unappropriated Amount 9790 Components of Ending Fund Balance () a) Nonspendable Revolving Cash , , Stores , , Prepaid Expenditures , , All Others b) Restricted ,765, ,765, Page 25 of 187 File: fund-a (Rev 03/29/2011) Page 2 Printed: 6/23/2011 4:03 PM

27 General Fund Unrestricted and Restricted Expenditures by Function Form 01 Description Function Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F c) Committed Stabilization Arrangements ,000, ,000, Other Commitments (by Resource/Object) d) Assigned Other Assignments (by Resource/Object) ,181, ,181, e) Unassigned/unappropriated Reserve for Economic Uncertainties ,903, ,903, Unassigned/Unappropriated Amount ,000, ,000, Page 26 of 187 File: fund-a (Rev 03/29/2011) Page 3 Printed: 6/23/2011 4:03 PM

28 General Fund Exhibit: Restricted Balance Detail Form 01 Resource Description 5640 Medi-Cal Billing Option 11, , English Language Acquisition Program, Teacher Training & Student A 1,062, ,062, Lottery: Instructional Materials 1,204, ,204, Economic Impact Aid (EIA) 269, , Economic Impact Aid: Limited English Proficiency (LEP) 317, , School Based Coordination Program (SBCP) 10,574, ,574, Quality Education Investment Act 124, , Ongoing & Major Maintenance Account (RMA: Education Code Sectio 1,347, ,347, Other Local 1,852, ,852, Total, Restricted Balance 16,765, ,765, File: fund-a (Rev 04/06/2011) Page 1 Printed: 6/23/2011 4:03 PM Page 27 of 187

29 Adult Education Fund Expenditures by Object Form 11 Description Resource Codes Object Codes A. REVENUES 1) Revenue Limit Sources % 2) Federal Revenue , , % 3) Other State Revenue , % 4) Other Local Revenue , % 5) TOTAL, REVENUES 888, , % B. EXPENDITURES 1) Certificated Salaries , , % 2) Classified Salaries , , % 3) Employee Benefits , , % 4) Books and Supplies , , % 5) Services and Other Operating Expenditures , , % 6) Capital Outlay % 7) Other Outgo (excluding Transfers of Indirect , Costs) % 8) Other Outgo - Transfers of Indirect Costs , % 9) TOTAL, EXPENDITURES 1,271, , % C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (382,562.00) (306,793.00) -19.8% D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In , % b) Transfers Out % 2) Other Sources/Uses a) Sources % b) Uses % 3) Contributions % 4) TOTAL, OTHER FINANCING SOURCES/USES 696, % File: fund-b (Rev 05/02/2011) Page 1 Printed: 6/23/2011 4:03 PM Page 28 of 187