unaudited actuals for school year 2011/2012 · 2015. 9. 23. · 2011-12 unaudited actuals school...

POWAY UNIFIED SCHOOL DISTRICT

UNAUDITED ACTUALS

FOR SCHOOL YEAR

2011/2012

MEETING OF THE GOVERNING BOARD

SEPTEMBER 10, 2012

Poway UnifiedSan Diego County

Unaudited ActualsFINANCIAL REPORTS

2011-12 Unaudited ActualsSummary of Unaudited Actual Data Submission

37 68296 0000000Form CA

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: ca (Rev 05/08/20112 Page 1 Printed: 8/24/2012 3:37 PM

Following is a summary of the critical data elements contained in your unaudited actual data. Since these data may have fiscal implications for your agency, please verify their accuracy before filing your unaudited actual financial reports.

Form Description ValueCEA Percent of Current Cost of Education Expended for Classroom Compensation 64.35%

Must equal or exceed 60% for elementary, 55% for unified, and 50% for high schooldistricts or future apportionments may be affected. (EC 41372)

CEA Deficiency Amount $0.00Applicable to districts not exempt from the requirement and not meeting the minimum classroom compensation percentage - see Form CEA for further details.

CORR Total Cost for Adults in Correctional FacilitiesIf the amount received for this program exceeds actual costs, the next apportionmentis subject to reduction (EC 1909, 41841.5, and the Budget Act).

GANN Adjustments to Appropriations Limit Per Government Code Section 7902.1 $0.00If this amount is not zero, it represents an increase to your appropriations limit. The Department of Finance must be notified of increases within 45 days of budget adoption.

Adjusted Appropriations Limit $185,608,913.10Appropriations Subject to Limit $184,223,730.77These amounts represent the board approved Appropriations Limit and Appropriations Subject toLimit pursuant to Government Code Section 7906 and EC 42132.

ICR Preliminary Proposed Indirect Cost Rate 5.93%Fixed-with-carry-forward indirect cost rate for use in 2013-14, subject to CDE approval.

NCMOE No Child Left Behind (NCLB) Maintenance of Effort (MOE) Determination MOE MetIf MOE Not Met, the 2013-14 apportionment may be reduced by the lesser of the following two percentages: MOE Deficiency Percentage - Based on Total Expenditures MOE Deficiency Percentage - Based on Expenditures Per ADA

TRAN Approved Transportation Expense - Home-to-School $3,335,314.13Approved Transportation Expense - SD/OI $5,302,851.75For each of these programs, if the amount received exceeds actual costs, the next apportionment is subject to reduction (EC 41851.5[c]).


Unaudited ActualsFINANCIAL REPORTS

2011-12 Unaudited ActualsSchool District Certification

37 68296 0000000Form CA

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: ca (Rev 03/25/2009) Page 1 Printed: 8/24/2012 3:37 PM

UNAUDITED ACTUAL FINANCIAL REPORT:

To the County Superintendent of Schools:

2011-12 UNAUDITED ACTUAL FINANCIAL REPORT. This report was prepared in accordance with Education Code Section 41010 and is hereby approved and filed by the governing board ofthe school district pursuant to Education Code Section 42100.

Signed Date of Meeting: Sept 10, 2012Clerk/Secretary of the Governing Board

(Original signature required)

To the Superintendent of Public Instruction:

2011-12 UNAUDITED ACTUAL FINANCIAL REPORT. This report has been verified for accuracyby the County Superintendent of Schools pursuant to Education Code Section 42100.

Signed Date:County Superintendent/Designee

(Original signature required)

For additional information on the unaudited actual reports, please contact:

For County Office of Education: For School District:

William Pickering Joy RamiroName NameFinancial Acctng & Data Support Manager Director of FinanceTitle Title(858) 292-3668 (858) 521-2781Telephone [email protected] [email protected] Address E-mail Address

SELECTION OF BUDGET ADOPTION CYCLE:

Pursuant to Education Code Section 42127(i), this school district elects to use the following budgetadoption cycle for the 2013-14 budget year:

( S ) Budget Adoption Cycle ('D' for Dual or 'S' for Single)


Unaudited ActualsTABLE OF CONTENTS 37 68296 0000000

Form TC

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: tc (Rev 02/22/2011) Page 1 of 2 Printed: 8/24/2012 3:39 PM

G = General Ledger Data; S = Supplemental DataData Supplied For:

Form Description 2011-12Unaudited

Actuals

2012-13Budget

01 General Fund/County School Service Fund GS GS09 Charter Schools Special Revenue Fund10 Special Education Pass-Through Fund11 Adult Education Fund G G12 Child Development Fund G G13 Cafeteria Special Revenue Fund G G14 Deferred Maintenance Fund G G15 Pupil Transportation Equipment Fund17 Special Reserve Fund for Other Than Capital Outlay Projects G G18 School Bus Emissions Reduction Fund19 Foundation Special Revenue Fund20 Special Reserve Fund for Postemployment Benefits21 Building Fund G G25 Capital Facilities Fund G G30 State School Building Lease-Purchase Fund35 County School Facilities Fund G G40 Special Reserve Fund for Capital Outlay Projects G G49 Capital Project Fund for Blended Component Units G G51 Bond Interest and Redemption Fund G G52 Debt Service Fund for Blended Component Units G G53 Tax Override Fund56 Debt Service Fund57 Foundation Permanent Fund61 Cafeteria Enterprise Fund62 Charter Schools Enterprise Fund63 Other Enterprise Fund G G66 Warehouse Revolving Fund67 Self-Insurance Fund G G71 Retiree Benefit Fund73 Foundation Private-Purpose Trust Fund G G76 Warrant/Pass-Through Fund95 Student Body Fund76A Changes in Assets and Liabilities (Warrant/Pass-Through)95A Changes in Assets and Liabilities (Student Body)A Average Daily Attendance S SASSET Schedule of Capital Assets SCA Unaudited Actuals Certification SCAT Schedule for Categoricals SCEA Current Expense Formula/Minimum Classroom Comp. - Actuals GSCHG Change Order FormCORR Adults in Correctional FacilitiesDEBT Schedule of Long-Term Liabilities SGANN Appropriations Limit Calculations GS GSICR Indirect Cost Rate Worksheet GSL Lottery Report GS


Unaudited ActualsTABLE OF CONTENTS 37 68296 0000000

Form TC

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: tc (Rev 02/22/2011) Page 2 of 2 Printed: 8/24/2012 3:39 PM

G = General Ledger Data; S = Supplemental DataData Supplied For:

Form Description 2011-12Unaudited

Actuals

2012-13Budget

NCMOE No Child Left Behind Maintenance of Effort GSPCRAF Program Cost Report Schedule of Allocation Factors GSPCR Program Cost Report GSRL Revenue Limit Summary S SSEA Special Education Revenue AllocationsSEAS Special Education Revenue Allocations Setup (SELPA Selection) S SSIAA Summary of Interfund Activities - Actuals GTRAN Annual Report of Pupil Transportation GS

District Funds


Unaudited ActualsGeneral Fund

Unrestricted and RestrictedExpenditures by Object

37 68296 0000000Form 01

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: fund-a (Rev 04/19/2012) Page 1 Printed: 8/24/2012 3:41 PM

2011-12 Unaudited Actuals 2012-13 Budget

Description Resource CodesObjectCodes

Unrestricted(A)

Restricted(B)

Total Fundcol. A + B

(C)Unrestricted

(D)Restricted

(E)

Total Fundcol. D + E

(F)

% DiffColumnC & F

A. REVENUES

1) Revenue Limit Sources 8010-8099 171,206,163.16 5,653,566.00 176,859,729.16 158,279,001.00 5,579,218.00 163,858,219.00 -7.4%

2) Federal Revenue 8100-8299 75,443.24 10,224,477.52 10,299,920.76 60,955.00 9,246,898.00 9,307,853.00 -9.6%

3) Other State Revenue 8300-8599 25,769,982.95 23,805,010.78 49,574,993.73 24,517,579.00 23,100,829.00 47,618,408.00 -3.9%

4) Other Local Revenue 8600-8799 10,179,605.81 5,365,787.29 15,545,393.10 8,212,450.00 5,404,923.00 13,617,373.00 -12.4%

5) TOTAL, REVENUES 207,231,195.16 45,048,841.59 252,280,036.75 191,069,985.00 43,331,868.00 234,401,853.00 -7.1%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 97,390,794.55 22,266,638.32 119,657,432.87 105,107,968.00 22,305,833.00 127,413,801.00 6.5%

2) Classified Salaries 2000-2999 23,965,973.18 17,582,095.97 41,548,069.15 24,726,682.00 19,904,803.00 44,631,485.00 7.4%

3) Employee Benefits 3000-3999 38,844,427.93 13,735,699.97 52,580,127.90 40,968,445.00 15,244,002.00 56,212,447.00 6.9%

4) Books and Supplies 4000-4999 4,525,259.23 4,273,726.30 8,798,985.53 5,067,370.00 4,096,074.00 9,163,444.00 4.1%

5) Services and Other Operating Expenditures 5000-5999 15,757,419.25 8,896,910.94 24,654,330.19 18,759,219.00 11,210,742.00 29,969,961.00 21.6%

6) Capital Outlay 6000-6999 280,937.38 146,614.10 427,551.48 217,476.00 7,821.00 225,297.00 -47.3%

7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 1,127,786.36 585,208.32 1,712,994.68 574,649.00 715,625.00 1,290,274.00 -24.7%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (1,249,140.20) 795,735.45 (453,404.75) (1,289,492.00) 916,468.00 (373,024.00) -17.7%

9) TOTAL, EXPENDITURES 180,643,457.68 68,282,629.37 248,926,087.05 194,132,317.00 74,401,368.00 268,533,685.00 7.9%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 26,587,737.48 (23,233,787.78) 3,353,949.70 (3,062,332.00) (31,069,500.00) (34,131,832.00) -1117.7%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 9,920,000.00 0.00 9,920,000.00 480,000.00 0.00 480,000.00 -95.2%

b) Transfers Out 7600-7629 4,214,506.31 10,415.13 4,224,921.44 1,946,284.00 2,600.00 1,948,884.00 -53.9%

2) Other Sources/Uses a) Sources 8930-8979 2,200,000.00 0.00 2,200,000.00 0.00 0.00 0.00 -100.0%

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

3) Contributions 8980-8999 (23,057,922.23) 23,057,922.23 0.00 (30,876,779.00) 30,876,779.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (15,152,428.54) 23,047,507.10 7,895,078.56 (32,343,063.00) 30,874,179.00 (1,468,884.00) -118.6%




37 68296 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 11,435,308.94 (186,280.68) 11,249,028.26 (35,405,395.00) (195,321.00) (35,600,716.00) -416.5%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 39,418,715.91 4,442,236.42 43,860,952.33 50,854,024.85 4,255,955.74 55,109,980.59 25.6%

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

c) As of July 1 - Audited (F1a + F1b) 39,418,715.91 4,442,236.42 43,860,952.33 50,854,024.85 4,255,955.74 55,109,980.59 25.6%

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

e) Adjusted Beginning Balance (F1c + F1d) 39,418,715.91 4,442,236.42 43,860,952.33 50,854,024.85 4,255,955.74 55,109,980.59 25.6%

2) Ending Balance, June 30 (E + F1e) 50,854,024.85 4,255,955.74 55,109,980.59 15,448,629.85 4,060,634.74 19,509,264.59 -64.6%

Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 107,500.00 0.00 107,500.00 107,500.00 0.00 107,500.00 0.0%

Stores 9712 23,565.45 323,229.64 346,795.09 23,565.45 323,229.64 346,795.09 0.0%

Prepaid Expenditures 9713 1,517,882.49 0.00 1,517,882.49 1,517,882.49 0.00 1,517,882.49 0.0%

All Others 9719 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

b) Restricted 9740 0.00 3,932,726.78 3,932,726.78 0.00 3,737,405.78 3,737,405.78 -5.0%

c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Other Commitments 9760 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

d) Assigned

Other Assignments 9780 6,540,104.00 0.00 6,540,104.00 6,540,104.00 0.00 6,540,104.00 0.0%

e) Unassigned/unappropriated

Reserve for Economic Uncertainties 9789 42,563,020.00 0.00 42,563,020.00 7,192,482.85 0.00 7,192,482.85 -83.1%

Unassigned/Unappropriated Amount 9790 101,952.91 (0.68) 101,952.23 67,095.06 (0.68) 67,094.38 -34.2%




37 68296 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

G. ASSETS

1) Cash a) in County Treasury 9110 12,136,927.71 (4,543,118.41) 7,593,809.30

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

b) in Banks 9120 408,872.26 8,743.77 417,616.03

c) in Revolving Fund 9130 107,500.00 0.00 107,500.00

d) with Fiscal Agent 9135 0.00 0.00 0.00

e) collections awaiting deposit 9140 0.00 0.00 0.00

2) Investments 9150 0.00 0.00 0.00

3) Accounts Receivable 9200 36,436,410.07 10,466,308.90 46,902,718.97

4) Due from Grantor Government 9290 0.00 0.00 0.00

5) Due from Other Funds 9310 5,688,128.32 142,305.09 5,830,433.41

6) Stores 9320 23,565.45 323,229.64 346,795.09

7) Prepaid Expenditures 9330 1,517,882.49 0.00 1,517,882.49

8) Other Current Assets 9340 0.00 0.00 0.00

9) Fixed Assets 9400

10) TOTAL, ASSETS 56,319,286.30 6,397,468.99 62,716,755.29

H. LIABILITIES

1) Accounts Payable 9500 3,890,546.76 1,417,474.22 5,308,020.98

2) Due to Grantor Governments 9590 0.00 0.00 0.00

3) Due to Other Funds 9610 1,554,013.16 445,293.59 1,999,306.75

4) Current Loans 9640 0.00 0.00 0.00

5) Deferred Revenue 9650 20,701.53 278,745.44 299,446.97

6) Long-Term Liabilities 9660

7) TOTAL, LIABILITIES 5,465,261.45 2,141,513.25 7,606,774.70

I. FUND EQUITY

Ending Fund Balance, June 30 (must agree with line F2) (G10 - H7) 50,854,024.85 4,255,955.74 55,109,980.59




37 68296 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

REVENUE LIMIT SOURCES Principal Apportionment State Aid - Current Year 8011 72,994,518.00 0.00 72,994,518.00 60,049,722.00 0.00 60,049,722.00 -17.7%

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

State Aid - Prior Years 8019 38,647.00 0.00 38,647.00 0.00 0.00 0.00 -100.0%

Tax Relief Subventions Homeowners' Exemptions 8021 1,099,866.86 0.00 1,099,866.86 1,099,868.00 0.00 1,099,868.00 0.0%

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

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

County & District Taxes Secured Roll Taxes 8041 108,715,450.69 0.00 108,715,450.69 108,762,355.00 0.00 108,762,355.00 0.0%

Unsecured Roll Taxes 8042 3,800,888.10 0.00 3,800,888.10 3,762,289.00 0.00 3,762,289.00 -1.0%

Prior Years' Taxes 8043 14,175.58 0.00 14,175.58 5,496.00 0.00 5,496.00 -61.2%

Supplemental Taxes 8044 1,157,079.91 0.00 1,157,079.91 1,030,225.00 0.00 1,030,225.00 -11.0%

Education Revenue Augmentation Fund (ERAF) 8045 (12,472,867.00) 0.00 (12,472,867.00) (12,244,280.00) 0.00 (12,244,280.00) -1.8%

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

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

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

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

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

Subtotal, Revenue Limit Sources 175,347,759.14 0.00 175,347,759.14 162,465,675.00 0.00 162,465,675.00 -7.3% Revenue Limit Transfers

Unrestricted Revenue Limit Transfers - Current Year 0000 8091 (4,629,994.00) (4,629,994.00) (4,559,395.00) (4,559,395.00) -1.5%

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

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

Special Education ADA Transfer 6500 8091 4,629,994.00 4,629,994.00 4,559,395.00 4,559,395.00 -1.5%

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

PERS Reduction Transfer 8092 488,398.02 0.00 488,398.02 372,721.00 0.00 372,721.00 -23.7%

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

Property Taxes Transfers 8097 0.00 1,023,572.00 1,023,572.00 0.00 1,019,823.00 1,019,823.00 -0.4%

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

TOTAL, REVENUE LIMIT SOURCES 171,206,163.16 5,653,566.00 176,859,729.16 158,279,001.00 5,579,218.00 163,858,219.00 -7.4%

FEDERAL REVENUE

Maintenance and Operations 8110 56,802.20 75,147.58 131,949.78 60,592.00 63,135.00 123,727.00 -6.2%

Special Education Entitlement 8181 0.00 4,874,411.00 4,874,411.00 0.00 4,873,732.00 4,873,732.00 0.0%

Special Education Discretionary Grants 8182 0.00 1,223,479.61 1,223,479.61 0.00 870,178.00 870,178.00 -28.9%

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

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

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

Wildlife Reserve Funds 8280 174.77 0.00 174.77 363.00 0.00 363.00 107.7%

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Interagency Contracts Between LEAs 8285 0.00 212,496.10 212,496.10 0.00 215,871.00 215,871.00 1.6%

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

NCLB/IASA

3000-3009, 3011-3024, 3026-3299,4000-4034, 4036-4139, 4202, 4204-

4215, 5510 8290 303,665.56 303,665.56 0.00 0.00 -100.0%

NCLB: Title I, Part A, Basic Grants Low- Income and Neglected 3010 8290 2,199,634.12 2,199,634.12 1,794,433.00 1,794,433.00 -18.4%

NCLB: Title I, Part D, Local Delinquent Programs 3025 8290 0.00 0.00 0.00 0.00 0.0%

NCLB: Title II, Part A, Teacher Quality 4035 8290 620,472.56 620,472.56 626,786.00 626,786.00 1.0%

NCLB: Title III, Immigrant Education Program 4201 8290 17,116.59 17,116.59 97,200.00 97,200.00 467.9%




37 68296 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

NCLB: Title III, Limited English Proficient (LEP) Student Program 4203 8290 450,747.54 450,747.54 484,049.00 484,049.00 7.4%

NCLB: Title V, Part B, Public Charter Schools Grant Program (PCSGP) 4610 8290 0.00 0.00 0.00 0.00 0.0%

Vocational and Applied Technology Education 3500-3699 8290 103,989.00 103,989.00 103,989.00 103,989.00 0.0%

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

Other Federal Revenue All Other 8290 18,466.27 25,792.86 44,259.13 0.00 0.00 0.00 -100.0%

TOTAL, FEDERAL REVENUE 75,443.24 10,224,477.52 10,299,920.76 60,955.00 9,246,898.00 9,307,853.00 -9.6%

OTHER STATE REVENUE

Other State Apportionments

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

Prior Years 2430 8319 0.00 0.00 0.00 0.00 0.0%

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

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

Special Education Master Plan Current Year 6500 8311 15,925,602.00 15,925,602.00 15,931,913.00 15,931,913.00 0.0%

Prior Years 6500 8319 26,983.00 26,983.00 0.00 0.00 -100.0%

Home-to-School Transportation 7230 8311 1,316,221.00 1,316,221.00 1,306,518.00 1,306,518.00 -0.7%

Economic Impact Aid 7090-7091 8311 2,068,698.00 2,068,698.00 2,068,983.00 2,068,983.00 0.0%

Spec. Ed. Transportation 7240 8311 555,279.00 555,279.00 551,185.00 551,185.00 -0.7%

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

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

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

Class Size Reduction, K-3 8434 6,099,932.00 0.00 6,099,932.00 5,959,044.00 0.00 5,959,044.00 -2.3%

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

Mandated Costs Reimbursements 8550 770,734.00 0.00 770,734.00 0.00 0.00 0.00 -100.0%

Lottery - Unrestricted and Instructional Materials 8560 4,337,299.65 1,013,246.59 5,350,546.24 4,120,898.00 829,418.00 4,950,316.00 -7.5%

Tax Relief Subventions Restricted Levies - Other

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

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

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

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

After School Education and Safety (ASES) 6010 8590 0.00 0.00 0.00 0.00 0.0%

Charter School Facility Grant 6030 8590 0.00 0.00 0.00 0.00 0.0%

Drug/Alcohol/Tobacco Funds 6650-6690 8590 218,602.04 218,602.04 222,973.00 222,973.00 2.0%

Healthy Start 6240 8590 0.00 0.00 0.00 0.00 0.0%

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

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

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

All Other State Revenue All Other 8590 14,562,017.30 2,680,379.15 17,242,396.45 14,437,637.00 2,189,839.00 16,627,476.00 -3.6%

TOTAL, OTHER STATE REVENUE 25,769,982.95 23,805,010.78 49,574,993.73 24,517,579.00 23,100,829.00 47,618,408.00 -3.9%




37 68296 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes

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

Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

Other 8622 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

Sales Sale of Equipment/Supplies 8631 10,832.31 14,347.98 25,180.29 7,500.00 7,500.00 15,000.00 -40.4%

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

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

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

Leases and Rentals 8650 590,195.52 0.00 590,195.52 460,000.00 0.00 460,000.00 -22.1%

Interest 8660 491,195.63 0.00 491,195.63 300,000.00 0.00 300,000.00 -38.9%

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

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

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

Transportation Fees From Individuals 8675 0.00 1,109,801.80 1,109,801.80 0.00 1,200,000.00 1,200,000.00 8.1%

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

Interagency Services All Other 8677 568,490.17 1,658,479.55 2,226,969.72 585,283.00 4,096,471.00 4,681,754.00 110.2%

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

All Other Fees and Contracts 8689 353,880.38 0.00 353,880.38 275,000.00 0.00 275,000.00 -22.3%

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

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

All Other Local Revenue 8699 8,053,031.80 129,752.96 8,182,784.76 6,584,667.00 100,952.00 6,685,619.00 -18.3%

Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Transfers In 8781-8783 111,980.00 2,453,405.00 2,565,385.00 0.00 0.00 0.00 -100.0%

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

From County Offices 6500 8792 0.00 0.00 0.00 0.00 0.0%

From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.0%

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

From County Offices 6360 8792 0.00 0.00 0.00 0.00 0.0%

From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.0%

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

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

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

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

TOTAL, OTHER LOCAL REVENUE 10,179,605.81 5,365,787.29 15,545,393.10 8,212,450.00 5,404,923.00 13,617,373.00 -12.4%

TOTAL, REVENUES 207,231,195.16 45,048,841.59 252,280,036.75 191,069,985.00 43,331,868.00 234,401,853.00 -7.1%




37 68296 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

CERTIFICATED SALARIES

Certificated Teachers' Salaries 1100 81,576,183.90 19,656,039.15 101,232,223.05 87,965,200.00 19,550,765.00 107,515,965.00 6.2%

Certificated Pupil Support Salaries 1200 5,821,450.89 786,445.66 6,607,896.55 6,463,199.00 572,865.00 7,036,064.00 6.5%

Certificated Supervisors' and Administrators' Salaries 1300 8,558,069.08 436,085.62 8,994,154.70 9,497,752.00 396,281.00 9,894,033.00 10.0%

Other Certificated Salaries 1900 1,435,090.68 1,388,067.89 2,823,158.57 1,181,817.00 1,785,922.00 2,967,739.00 5.1%

TOTAL, CERTIFICATED SALARIES 97,390,794.55 22,266,638.32 119,657,432.87 105,107,968.00 22,305,833.00 127,413,801.00 6.5%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 1,823,471.92 8,958,993.54 10,782,465.46 1,714,555.00 11,012,108.00 12,726,663.00 18.0%

Classified Support Salaries 2200 7,486,287.69 5,695,027.48 13,181,315.17 7,704,662.00 6,210,942.00 13,915,604.00 5.6%

Classified Supervisors' and Administrators' Salaries 2300 2,362,292.91 726,925.58 3,089,218.49 2,440,916.00 733,792.00 3,174,708.00 2.8%

Clerical, Technical and Office Salaries 2400 10,253,006.16 1,096,012.49 11,349,018.65 11,106,266.00 1,127,689.00 12,233,955.00 7.8%

Other Classified Salaries 2900 2,040,914.50 1,105,136.88 3,146,051.38 1,760,283.00 820,272.00 2,580,555.00 -18.0%

TOTAL, CLASSIFIED SALARIES 23,965,973.18 17,582,095.97 41,548,069.15 24,726,682.00 19,904,803.00 44,631,485.00 7.4%

EMPLOYEE BENEFITS

STRS 3101-3102 7,970,960.43 1,803,240.65 9,774,201.08 8,546,121.00 1,843,826.00 10,389,947.00 6.3%

PERS 3201-3202 3,150,116.23 2,232,198.74 5,382,314.97 3,476,591.00 2,546,203.00 6,022,794.00 11.9%

OASDI/Medicare/Alternative 3301-3302 3,084,012.25 1,616,726.54 4,700,738.79 3,300,946.00 1,841,085.00 5,142,031.00 9.4%

Health and Welfare Benefits 3401-3402 14,328,515.03 4,921,836.50 19,250,351.53 16,055,986.00 5,802,062.00 21,858,048.00 13.5%

Unemployment Insurance 3501-3502 1,997,474.65 655,859.35 2,653,334.00 1,521,611.00 474,153.00 1,995,764.00 -24.8%

Workers' Compensation 3601-3602 2,892,243.22 959,186.66 3,851,429.88 3,041,535.00 1,013,574.00 4,055,109.00 5.3%

OPEB, Allocated 3701-3702 611,969.64 180,769.10 792,738.74 717,890.00 237,720.00 955,610.00 20.5%

OPEB, Active Employees 3751-3752 799,538.68 253,040.06 1,052,578.74 758,630.00 375,441.00 1,134,071.00 7.7%

PERS Reduction 3801-3802 230,731.66 249,312.17 480,043.83 145,220.00 218,884.00 364,104.00 -24.2%

Other Employee Benefits 3901-3902 3,778,866.14 863,530.20 4,642,396.34 3,403,915.00 891,054.00 4,294,969.00 -7.5%

TOTAL, EMPLOYEE BENEFITS 38,844,427.93 13,735,699.97 52,580,127.90 40,968,445.00 15,244,002.00 56,212,447.00 6.9%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 70,662.96 673,903.42 744,566.38 63,799.00 7,400.00 71,199.00 -90.4%

Books and Other Reference Materials 4200 143,441.62 343,904.00 487,345.62 88,691.00 39,059.00 127,750.00 -73.8%

Materials and Supplies 4300 3,447,270.71 2,787,940.74 6,235,211.45 4,407,485.00 3,851,223.00 8,258,708.00 32.5%

Noncapitalized Equipment 4400 863,883.94 467,978.14 1,331,862.08 507,395.00 198,392.00 705,787.00 -47.0%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 4,525,259.23 4,273,726.30 8,798,985.53 5,067,370.00 4,096,074.00 9,163,444.00 4.1%

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services 5100 0.00 4,636,197.26 4,636,197.26 0.00 5,297,009.00 5,297,009.00 14.3%

Travel and Conferences 5200 374,929.74 277,352.39 652,282.13 377,870.00 125,184.00 503,054.00 -22.9%

Dues and Memberships 5300 65,971.54 4,786.00 70,757.54 61,754.00 4,201.00 65,955.00 -6.8%

Insurance 5400 - 5450 1,128,481.00 87,900.00 1,216,381.00 1,351,000.00 0.00 1,351,000.00 11.1%

Operations and Housekeeping Services 5500 8,543,839.71 0.00 8,543,839.71 9,131,496.00 0.00 9,131,496.00 6.9%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 1,982,022.68 856,394.02 2,838,416.70 2,449,648.00 881,627.00 3,331,275.00 17.4%

Transfers of Direct Costs 5710 830,766.65 (830,766.65) 0.00 688,260.00 (688,260.00) 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 (1,669,971.15) (149,988.03) (1,819,959.18) (1,652,015.00) (151,440.00) (1,803,455.00) -0.9%

Professional/Consulting Services and Operating Expenditures 5800 3,086,949.15 4,003,187.90 7,090,137.05 4,665,330.00 5,739,805.00 10,405,135.00 46.8%

Communications 5900 1,414,429.93 11,848.05 1,426,277.98 1,685,876.00 2,616.00 1,688,492.00 18.4%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 15,757,419.25 8,896,910.94 24,654,330.19 18,759,219.00 11,210,742.00 29,969,961.00 21.6%




37 68296 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Buildings and Improvements of Buildings 6200 0.00 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 0.00 0.0%

Equipment 6400 280,937.38 146,614.10 427,551.48 25,000.00 7,821.00 32,821.00 -92.3%

Equipment Replacement 6500 0.00 0.00 0.00 192,476.00 0.00 192,476.00 New

TOTAL, CAPITAL OUTLAY 280,937.38 146,614.10 427,551.48 217,476.00 7,821.00 225,297.00 -47.3%

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 0.00 0.0%

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

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

Payments to County Offices 7142 0.00 467,683.32 467,683.32 0.00 598,100.00 598,100.00 27.9%

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

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

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

To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

To County Offices 6500 7222 0.00 0.00 0.00 0.00 0.0%

To JPAs 6500 7223 0.00 0.00 0.00 0.00 0.0%

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

To County Offices 6360 7222 0.00 0.00 0.00 0.00 0.0%

To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.0%

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

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

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

Debt Service Debt Service - Interest 7438 53,813.58 0.00 53,813.58 44,507.00 0.00 44,507.00 -17.3%

Other Debt Service - Principal 7439 1,073,972.78 0.00 1,073,972.78 530,142.00 0.00 530,142.00 -50.6%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 1,127,786.36 585,208.32 1,712,994.68 574,649.00 715,625.00 1,290,274.00 -24.7%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs 7310 (795,735.45) 795,735.45 0.00 (916,468.00) 916,468.00 0.00 0.0%

Transfers of Indirect Costs - Interfund 7350 (453,404.75) 0.00 (453,404.75) (373,024.00) 0.00 (373,024.00) -17.7%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (1,249,140.20) 795,735.45 (453,404.75) (1,289,492.00) 916,468.00 (373,024.00) -17.7%

TOTAL, EXPENDITURES 180,643,457.68 68,282,629.37 248,926,087.05 194,132,317.00 74,401,368.00 268,533,685.00 7.9%




37 68296 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

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

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

Other Authorized Interfund Transfers In 8919 9,920,000.00 0.00 9,920,000.00 480,000.00 0.00 480,000.00 -95.2%

(a) TOTAL, INTERFUND TRANSFERS IN 9,920,000.00 0.00 9,920,000.00 480,000.00 0.00 480,000.00 -95.2%

INTERFUND TRANSFERS OUT

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

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

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

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

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

Other Authorized Interfund Transfers Out 7619 4,214,506.31 10,415.13 4,224,921.44 1,946,284.00 2,600.00 1,948,884.00 -53.9%

(b) TOTAL, INTERFUND TRANSFERS OUT 4,214,506.31 10,415.13 4,224,921.44 1,946,284.00 2,600.00 1,948,884.00 -53.9%

OTHER SOURCES/USES

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

Proceeds

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

Other Sources

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

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

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

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

All Other Financing Sources 8979 2,200,000.00 0.00 2,200,000.00 0.00 0.00 0.00 -100.0%

(c) TOTAL, SOURCES 2,200,000.00 0.00 2,200,000.00 0.00 0.00 0.00 -100.0%

USES

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

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

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

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 (23,057,924.60) 23,057,924.60 0.00 (30,876,779.00) 30,876,779.00 0.00 0.0%

Contributions from Restricted Revenues 8990 2.37 (2.37) 0.00 0.00 0.00 0.00 0.0%

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

(e) TOTAL, CONTRIBUTIONS (23,057,922.23) 23,057,922.23 0.00 (30,876,779.00) 30,876,779.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (15,152,428.54) 23,047,507.10 7,895,078.56 (32,343,063.00) 30,874,179.00 (1,468,884.00) -118.6%



Unrestricted and RestrictedExpenditures by Function

37 68296 0000000Form 01



Description Function CodesObjectCodes

Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

A. REVENUES

1) Revenue Limit Sources 8010-8099 171,206,163.16 5,653,566.00 176,859,729.16 158,279,001.00 5,579,218.00 163,858,219.00 -7.4%

2) Federal Revenue 8100-8299 75,443.24 10,224,477.52 10,299,920.76 60,955.00 9,246,898.00 9,307,853.00 -9.6%

3) Other State Revenue 8300-8599 25,769,982.95 23,805,010.78 49,574,993.73 24,517,579.00 23,100,829.00 47,618,408.00 -3.9%

4) Other Local Revenue 8600-8799 10,179,605.81 5,365,787.29 15,545,393.10 8,212,450.00 5,404,923.00 13,617,373.00 -12.4%

5) TOTAL, REVENUES 207,231,195.16 45,048,841.59 252,280,036.75 191,069,985.00 43,331,868.00 234,401,853.00 -7.1%

B. EXPENDITURES (Objects 1000-7999)

1) Instruction 1000-1999 113,740,953.96 46,517,555.20 160,258,509.16 122,149,920.00 51,267,886.00 173,417,806.00 8.2%

2) Instruction - Related Services 2000-2999 20,776,466.29 4,732,846.05 25,509,312.34 22,217,790.00 4,623,183.00 26,840,973.00 5.2%

3) Pupil Services 3000-3999 9,876,454.63 9,232,325.17 19,108,779.80 10,877,326.00 9,933,970.00 20,811,296.00 8.9%

4) Ancillary Services 4000-4999 2,151,843.93 2,133,656.30 4,285,500.23 1,367,647.00 2,138,256.00 3,505,903.00 -18.2%

5) Community Services 5000-5999 359,357.35 0.00 359,357.35 305,429.00 0.00 305,429.00 -15.0%

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

7) General Administration 7000-7999 12,013,065.44 947,974.12 12,961,039.56 14,319,321.00 1,072,341.00 15,391,662.00 18.8%

8) Plant Services 8000-8999 20,228,560.24 4,133,064.21 24,361,624.45 21,920,235.00 4,650,107.00 26,570,342.00 9.1%

9) Other Outgo 9000-9999Except

7600-7699 1,496,755.84 585,208.32 2,081,964.16 974,649.00 715,625.00 1,690,274.00 -18.8%

10) TOTAL, EXPENDITURES 180,643,457.68 68,282,629.37 248,926,087.05 194,132,317.00 74,401,368.00 268,533,685.00 7.9%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 26,587,737.48 (23,233,787.78) 3,353,949.70 (3,062,332.00) (31,069,500.00) (34,131,832.00) -1117.7%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 9,920,000.00 0.00 9,920,000.00 480,000.00 0.00 480,000.00 -95.2%

b) Transfers Out 7600-7629 4,214,506.31 10,415.13 4,224,921.44 1,946,284.00 2,600.00 1,948,884.00 -53.9%

2) Other Sources/Uses a) Sources 8930-8979 2,200,000.00 0.00 2,200,000.00 0.00 0.00 0.00 -100.0%

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

3) Contributions 8980-8999 (23,057,922.23) 23,057,922.23 0.00 (30,876,779.00) 30,876,779.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (15,152,428.54) 23,047,507.10 7,895,078.56 (32,343,063.00) 30,874,179.00 (1,468,884.00) -118.6%



Unrestricted and RestrictedExpenditures by Function

37 68296 0000000Form 01



Description Function CodesObjectCodes

Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 11,435,308.94 (186,280.68) 11,249,028.26 (35,405,395.00) (195,321.00) (35,600,716.00) -416.5%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 39,418,715.91 4,442,236.42 43,860,952.33 50,854,024.85 4,255,955.74 55,109,980.59 25.6%

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

c) As of July 1 - Audited (F1a + F1b) 39,418,715.91 4,442,236.42 43,860,952.33 50,854,024.85 4,255,955.74 55,109,980.59 25.6%

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

e) Adjusted Beginning Balance (F1c + F1d) 39,418,715.91 4,442,236.42 43,860,952.33 50,854,024.85 4,255,955.74 55,109,980.59 25.6%

2) Ending Balance, June 30 (E + F1e) 50,854,024.85 4,255,955.74 55,109,980.59 15,448,629.85 4,060,634.74 19,509,264.59 -64.6%

Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 107,500.00 0.00 107,500.00 107,500.00 0.00 107,500.00 0.0%

Stores 9712 23,565.45 323,229.64 346,795.09 23,565.45 323,229.64 346,795.09 0.0%

Prepaid Expenditures 9713 1,517,882.49 0.00 1,517,882.49 1,517,882.49 0.00 1,517,882.49 0.0%

All Others 9719 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

b) Restricted 9740 0.00 3,932,726.78 3,932,726.78 0.00 3,737,405.78 3,737,405.78 -5.0%

c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Other Commitments (by Resource/Object) 9760 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

d) Assigned

Other Assignments (by Resource/Object) 9780 6,540,104.00 0.00 6,540,104.00 6,540,104.00 0.00 6,540,104.00 0.0%

e) Unassigned/unappropriated

Reserve for Economic Uncertainties 9789 42,563,020.00 0.00 42,563,020.00 7,192,482.85 0.00 7,192,482.85 -83.1%

Unassigned/Unappropriated Amount 9790 101,952.91 (0.68) 101,952.23 67,095.06 (0.68) 67,094.38 -34.2%



Exhibit: Restricted Balance Detail37 68296 0000000

Form 01


2011-12 2012-13Resource Description Unaudited Actuals Budget

3345 Special Ed: IDEA Preschool Staff Development, Part B, Sec 619 0.59 0.594035 NCLB: Title II, Part A, Teacher Quality 0.05 0.056286 English Language Acquisition Program, Teacher Training & Student 2,042.53 2,042.536300 Lottery: Instructional Materials 996,583.02 996,583.026512 Special Ed: Mental Health Services 909,235.69 909,235.697090 Economic Impact Aid (EIA) 706,551.74 706,551.747091 Economic Impact Aid: Limited English Proficiency (LEP) 821,377.98 821,377.989010 Other Restricted Local 496,935.18 301,614.18

Total, Restricted Balance 3,932,726.78 3,737,405.78


Unaudited ActualsAdult Education Fund

Expenditures by Object37 68296 0000000

Form 11

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: fund-b (Rev 03/16/2012) Page 1 Printed: 8/24/2012 3:42 PM

Description Resource Codes Object Codes2011-12

Unaudited Actuals2012-13Budget

PercentDifference

A. REVENUES

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

2) Federal Revenue 8100-8299 194,280.00 194,280.00 0.0%

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

4) Other Local Revenue 8600-8799 668,908.10 828,362.00 23.8%

5) TOTAL, REVENUES 863,188.10 1,022,642.00 18.5%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 596,772.26 621,002.00 4.1%

2) Classified Salaries 2000-2999 249,617.77 229,229.00 -8.2%

3) Employee Benefits 3000-3999 199,732.25 215,285.00 7.8%

4) Books and Supplies 4000-4999 82,049.75 78,791.00 -4.0%

5) Services and Other Operating Expenditures 5000-5999 168,101.33 148,946.00 -11.4%

6) Capital Outlay 6000-6999 30,000.00 20,000.00 -33.3%

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

8) Other Outgo - Transfers of Indirect Costs 7300-7399 49,669.93 50,728.00 2.1%

9) TOTAL, EXPENDITURES 1,375,943.29 1,363,981.00 -0.9%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (512,755.19) (341,339.00) -33.4%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 372,877.44 347,966.00 -6.7%

b) Transfers Out 7600-7629 2,499.64 2,529.00 1.2%

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

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 370,377.80 345,437.00 -6.7%




Form 11




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (142,377.39) 4,098.00 -102.9%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 205,763.28 63,385.89 -69.2%

b) Audit Adjustments 9793 0.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 205,763.28 63,385.89 -69.2%

d) Other Restatements 9795 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 205,763.28 63,385.89 -69.2%

2) Ending Balance, June 30 (E + F1e) 63,385.89 67,483.89 6.5% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Expenditures 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%

c) Committed Stabilization Arrangements 9750 0.00 0.00 0.0%

Other Commitments 9760 63,386.39 67,484.39 6.5%

d) Assigned Other Assignments 9780 0.00 0.00 0.0%

e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.0%

Unassigned/Unappropriated Amount 9790 (0.50) (0.50) 0.0%




Form 11




PercentDifference

G. ASSETS 1) Cash a) in County Treasury 9110 272,531.24

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

b) in Banks 9120 9,308.85

c) in Revolving Fund 9130 0.00

d) with Fiscal Agent 9135 0.00

e) collections awaiting deposit 9140 0.00

2) Investments 9150 0.00

3) Accounts Receivable 9200 77,693.20

4) Due from Grantor Government 9290 0.00

5) Due from Other Funds 9310 46,898.41

6) Stores 9320 0.00

7) Prepaid Expenditures 9330 0.00

8) Other Current Assets 9340 0.00

9) Fixed Assets 9400 0.00

10) TOTAL, ASSETS 406,431.70

H. LIABILITIES

1) Accounts Payable 9500 48,330.36

2) Due to Grantor Governments 9590 0.00

3) Due to Other Funds 9610 200,158.57

4) Current Loans 9640

5) Deferred Revenue 9650 94,556.88


7) TOTAL, LIABILITIES 343,045.81

I. FUND EQUITY

Ending Fund Balance, June 30 (must agree with line F2) (G10 - H7) 63,385.89




Form 11




PercentDifference

FEDERAL REVENUE

Interagency Contracts Between LEAs 8285 0.00 0.00 0.0%

NCLB / IASA 3000-3299, 4000-4139,4201-4215, 4610, 5510 8290 0.00 0.00 0.0%

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

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

Other Federal Revenue All Other 8290 194,280.00 194,280.00 0.0%

TOTAL, FEDERAL REVENUE 194,280.00 194,280.00 0.0%

OTHER STATE REVENUE

Other State Apportionments

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

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

All Other State Revenue 8590 0.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 0.00 0.00 0.0%




Form 11




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue

Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.0%

Leases and Rentals 8650 0.00 0.00 0.0%

Interest 8660 1,181.47 750.00 -36.5%

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

Fees and Contracts Adult Education Fees 8671 662,904.34 826,912.00 24.7%

Interagency Services 8677 0.00 0.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 4,822.29 700.00 -85.5%

Tuition 8710 0.00 0.00 0.0%

TOTAL, OTHER LOCAL REVENUE 668,908.10 828,362.00 23.8%

TOTAL, REVENUES 863,188.10 1,022,642.00 18.5%




Form 11




PercentDifference


Certificated Teachers' Salaries 1100 365,467.62 369,728.00 1.2%

Certificated Pupil Support Salaries 1200 0.00 0.00 0.0%

Certificated Supervisors' and Administrators' Salaries 1300 112,337.04 117,021.00 4.2%

Other Certificated Salaries 1900 118,967.60 134,253.00 12.8%

TOTAL, CERTIFICATED SALARIES 596,772.26 621,002.00 4.1%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 5,449.10 1,723.00 -68.4%

Classified Support Salaries 2200 0.00 0.00 0.0%

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

Clerical, Technical and Office Salaries 2400 103,321.10 147,425.00 42.7%

Other Classified Salaries 2900 140,847.57 80,081.00 -43.1%

TOTAL, CLASSIFIED SALARIES 249,617.77 229,229.00 -8.2%

EMPLOYEE BENEFITS

STRS 3101-3102 36,825.85 41,140.00 11.7%

PERS 3201-3202 31,903.64 46,438.00 45.6%

OASDI/Medicare/Alternative 3301-3302 28,413.78 34,500.00 21.4%

Health and Welfare Benefits 3401-3402 48,790.12 42,370.00 -13.2%

Unemployment Insurance 3501-3502 13,617.06 9,187.00 -32.5%

Workers' Compensation 3601-3602 20,146.63 19,641.00 -2.5%

OPEB, Allocated 3701-3702 4,185.22 4,627.00 10.6%

OPEB, Active Employees 3751-3752 2,026.51 3,788.00 86.9%

PERS Reduction 3801-3802 3,730.70 4,811.00 29.0%

Other Employee Benefits 3901-3902 10,092.74 8,783.00 -13.0%

TOTAL, EMPLOYEE BENEFITS 199,732.25 215,285.00 7.8%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 9,395.74 14,654.00 56.0%

Books and Other Reference Materials 4200 70.37 0.00 -100.0%

Materials and Supplies 4300 65,620.86 59,152.00 -9.9%

Noncapitalized Equipment 4400 6,962.78 4,985.00 -28.4%

TOTAL, BOOKS AND SUPPLIES 82,049.75 78,791.00 -4.0%




Form 11




PercentDifference


Subagreements for Services 5100 0.00 0.00 0.0%

Travel and Conferences 5200 4,601.83 5,038.00 9.5%

Dues and Memberships 5300 818.28 513.00 -37.3%

Insurance 5400-5450 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 0.00 0.00 0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 6,802.70 4,706.00 -30.8%

Transfers of Direct Costs 5710 0.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 17,074.44 17,944.00 5.1%

Professional/Consulting Services and Operating Expenditures 5800 118,482.60 100,283.00 -15.4%

Communications 5900 20,321.48 20,462.00 0.7%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 168,101.33 148,946.00 -11.4%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%

Land Improvements 6170 0.00 0.00 0.0%

Buildings and Improvements of Buildings 6200 0.00 0.00 0.0%

Equipment 6400 30,000.00 20,000.00 -33.3%

Equipment Replacement 6500 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 30,000.00 20,000.00 -33.3%


Tuition

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

Payments to County Offices 7142 0.00 0.00 0.0%

Payments to JPAs 7143 0.00 0.00 0.0%

Debt Service

Debt Service - Interest 7438 0.00 0.00 0.0%

Other Debt Service - Principal 7439 0.00 0.00 0.0%

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




Form 11




PercentDifference


Transfers of Indirect Costs - Interfund 7350 49,669.93 50,728.00 2.1%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 49,669.93 50,728.00 2.1%

TOTAL, EXPENDITURES 1,375,943.29 1,363,981.00 -0.9%




Form 11




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 372,877.44 347,966.00 -6.7%

(a) TOTAL, INTERFUND TRANSFERS IN 372,877.44 347,966.00 -6.7%


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

Other Authorized Interfund Transfers Out 7619 2,499.64 2,529.00 1.2%

(b) TOTAL, INTERFUND TRANSFERS OUT 2,499.64 2,529.00 1.2%

OTHER SOURCES/USES

SOURCES

Other Sources

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

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

Proceeds from Capital Leases 8972 0.00 0.00 0.0%

All Other Financing Sources 8979 0.00 0.00 0.0%

(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES

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

All Other Financing Uses 7699 0.00 0.00 0.0%

(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 0.00 0.00 0.0%

Contributions from Restricted Revenues 8990 0.00 0.00 0.0%

Transfers of Restricted Balances 8997 0.00 0.00 0.0%

(e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 370,377.80 345,437.00 -6.7%



Expenditures by Function37 68296 0000000

Form 11


Description Function Codes Object Codes2011-12


PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 194,280.00 194,280.00 0.0%



5) TOTAL, REVENUES 863,188.10 1,022,642.00 18.5%


1) Instruction 1000-1999 827,680.85 729,766.00 -11.8%

2) Instruction - Related Services 2000-2999 462,562.51 544,279.00 17.7%

3) Pupil Services 3000-3999 36,030.00 39,208.00 8.8%

4) Ancillary Services 4000-4999 0.00 0.00 0.0%

5) Community Services 5000-5999 0.00 0.00 0.0%

6) Enterprise 6000-6999 0.00 0.00 0.0%

7) General Administration 7000-7999 49,669.93 50,728.00 2.1%

8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 0.00 0.00 0.0%



D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 372,877.44 347,966.00 -6.7%

b) Transfers Out 7600-7629 2,499.64 2,529.00 1.2%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 370,377.80 345,437.00 -6.7%




Form 11




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (142,377.39) 4,098.00 -102.9%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance

a) As of July 1 - Unaudited 9791 205,763.28 63,385.89 -69.2%





2) Ending Balance, June 30 (E + F1e) 63,385.89 67,483.89 6.5%

Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%


Other Commitments (by Resource/Object) 9760 63,386.39 67,484.39 6.5%

d) Assigned Other Assignments (by Resource/Object) 9780 0.00 0.00 0.0%


Unassigned/Unappropriated Amount 9790 (0.50) (0.50) 0.0%




Form 11



Total, Restricted Balance 0.00 0.00


Unaudited ActualsChild Development FundExpenditures by Object

37 68296 0000000Form 12




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 295,656.00 251,308.00 -15.0%

4) Other Local Revenue 8600-8799 221.33 150.00 -32.2%

5) TOTAL, REVENUES 295,877.33 251,458.00 -15.0%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 137,035.07 85,287.00 -37.8%

2) Classified Salaries 2000-2999 51,928.10 66,070.00 27.2%

3) Employee Benefits 3000-3999 85,462.58 61,992.00 -27.5%

4) Books and Supplies 4000-4999 4,844.94 22,860.00 371.8%

5) Services and Other Operating Expenditures 5000-5999 873.10 0.00 -100.0%

6) Capital Outlay 6000-6999 0.00 0.00 0.0%


8) Other Outgo - Transfers of Indirect Costs 7300-7399 15,970.00 15,249.00 -4.5%

9) TOTAL, EXPENDITURES 296,113.79 251,458.00 -15.1%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (236.46) 0.00 -100.0%

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

b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

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



37 68296 0000000Form 12




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (236.46) 0.00 -100.0%







Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 14,114.15 14,114.15 0.0%


Other Commitments 9760 0.00 0.00 0.0%



Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%



37 68296 0000000Form 12




PercentDifference



b) in Banks 9120 0.00







5) Due from Other Funds 9310 0.00

6) Stores 9320 0.00




10) TOTAL, ASSETS 33,862.25

H. LIABILITIES





5) Deferred Revenue 9650 0.00



I. FUND EQUITY




37 68296 0000000Form 12




PercentDifference

FEDERAL REVENUE

Child Nutrition Programs 8220 0.00 0.00 0.0%

Interagency Contracts Between LEAs 8285 0.00 0.00 0.0%

NCLB: Title I, Part A, Basic Grants Low- Income and Neglected 3010 8290 0.00 0.00 0.0%

Other Federal Revenue All Other 8290 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 0.00 0.00 0.0%

OTHER STATE REVENUE

Child Nutrition Programs 8520 0.00 0.00 0.0%

Child Development Apportionments 8530 0.00 0.00 0.0%

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

State Preschool 6055, 6056, 6105 8590 295,656.00 251,308.00 -15.0%

All Other State Revenue All Other 8590 0.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 295,656.00 251,308.00 -15.0%

OTHER LOCAL REVENUE

Other Local Revenue


Food Service Sales 8634 0.00 0.00 0.0%

Interest 8660 221.33 150.00 -32.2%


Fees and Contracts

Child Development Parent Fees 8673 0.00 0.00 0.0%


All Other Fees and Contracts 8689 0.00 0.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 0.00 0.00 0.0%

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

TOTAL, OTHER LOCAL REVENUE 221.33 150.00 -32.2%

TOTAL, REVENUES 295,877.33 251,458.00 -15.0%



37 68296 0000000Form 12




PercentDifference


Certificated Teachers' Salaries 1100 137,035.07 85,287.00 -37.8%


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

Other Certificated Salaries 1900 0.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 137,035.07 85,287.00 -37.8%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 51,783.85 66,070.00 27.6%



Clerical, Technical and Office Salaries 2400 0.00 0.00 0.0%

Other Classified Salaries 2900 144.25 0.00 -100.0%

TOTAL, CLASSIFIED SALARIES 51,928.10 66,070.00 27.2%

EMPLOYEE BENEFITS

STRS 3101-3102 11,745.01 7,048.00 -40.0%

PERS 3201-3202 6,713.05 5,491.00 -18.2%

OASDI/Medicare/Alternative 3301-3302 5,525.63 4,860.00 -12.0%

Health and Welfare Benefits 3401-3402 43,020.18 33,114.00 -23.0%



OPEB, Allocated 3701-3702 929.20 848.00 -8.7%

OPEB, Active Employees 3751-3752 1,417.44 984.00 -30.6%

PERS Reduction 3801-3802 785.84 477.00 -39.3%


TOTAL, EMPLOYEE BENEFITS 85,462.58 61,992.00 -27.5%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.0%

Books and Other Reference Materials 4200 0.00 0.00 0.0%

Materials and Supplies 4300 4,844.94 22,860.00 371.8%

Noncapitalized Equipment 4400 0.00 0.00 0.0%

Food 4700 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 4,844.94 22,860.00 371.8%



37 68296 0000000Form 12




PercentDifference



Travel and Conferences 5200 0.00 0.00 0.0%

Dues and Memberships 5300 0.00 0.00 0.0%

Insurance 5400-5450 0.00 0.00 0.0%


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


Transfers of Direct Costs - Interfund 5750 683.10 0.00 -100.0%

Professional/Consulting Services and Operating Expenditures 5800 190.00 0.00 -100.0%

Communications 5900 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 873.10 0.00 -100.0%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%



Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 0.00 0.00 0.0%


Other Transfers Out

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

Debt Service





Transfers of Indirect Costs - Interfund 7350 15,970.00 15,249.00 -4.5%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 15,970.00 15,249.00 -4.5%

TOTAL, EXPENDITURES 296,113.79 251,458.00 -15.1%



37 68296 0000000Form 12




PercentDifference

INTERFUND TRANSFERS


From: General Fund 8911 0.00 0.00 0.0%

Other Authorized Interfund Transfers In 8919 0.00 0.00 0.0%

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


Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.0%

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

OTHER SOURCES/USES

SOURCES

Other Sources





(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




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


Unaudited ActualsChild Development FundExpenditures by Function

37 68296 0000000Form 12




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 295,656.00 251,308.00 -15.0%


5) TOTAL, REVENUES 295,877.33 251,458.00 -15.0%


1) Instruction 1000-1999 280,143.79 236,209.00 -15.7%

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

3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%

7) General Administration 7000-7999 15,970.00 15,249.00 -4.5%

8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 0.00 0.00 0.0%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (236.46) 0.00 -100.0%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%



Unaudited ActualsChild Development FundExpenditures by Function

37 68296 0000000Form 12




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (236.46) 0.00 -100.0%







2) Ending Balance, June 30 (E + F1e) 14,114.15 14,114.15 0.0%


Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 14,114.15 14,114.15 0.0%


Other Commitments (by Resource/Object) 9760 0.00 0.00 0.0%





Unaudited ActualsChild Development Fund


Form 12



6130 Child Development: Center-Based Reserve Account 14,114.15 14,114.15

Total, Restricted Balance 14,114.15 14,114.15


Unaudited ActualsCafeteria Special Revenue Fund


Form 13




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 2,310,622.68 2,396,000.00 3.7%

3) Other State Revenue 8300-8599 139,884.92 142,800.00 2.1%

4) Other Local Revenue 8600-8799 6,265,856.15 6,461,200.00 3.1%

5) TOTAL, REVENUES 8,716,363.75 9,000,000.00 3.3%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 0.00 0.0%

2) Classified Salaries 2000-2999 3,356,358.47 3,727,303.00 11.1%

3) Employee Benefits 3000-3999 1,119,513.32 1,205,254.00 7.7%

4) Books and Supplies 4000-4999 3,056,634.38 3,894,100.00 27.4%


6) Capital Outlay 6000-6999 80,477.26 20,000.00 -75.1%


8) Other Outgo - Transfers of Indirect Costs 7300-7399 387,764.82 307,047.00 -20.8%

9) TOTAL, EXPENDITURES 8,546,675.82 9,693,432.00 13.4%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 169,687.93 (693,432.00) -508.7%


b) Transfers Out 7600-7629 17,145.34 19,738.00 15.1%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (17,145.34) (19,738.00) 15.1%




Form 13




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 152,542.59 (713,170.00) -567.5%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 2,870,403.40 3,022,945.99 5.3%


c) As of July 1 - Audited (F1a + F1b) 2,870,403.40 3,022,945.99 5.3%


e) Adjusted Beginning Balance (F1c + F1d) 2,870,403.40 3,022,945.99 5.3%

2) Ending Balance, June 30 (E + F1e) 3,022,945.99 2,309,775.99 -23.6% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 1,390.00 1,390.00 0.0%

Stores 9712 265,144.26 265,144.26 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 2,756,411.73 2,043,241.73 -25.9%









Form 13




PercentDifference

G. ASSETS 1) Cash a) in County Treasury 9110 3,126,029.83


b) in Banks 9120 157,532.63

c) in Revolving Fund 9130 1,390.00







6) Stores 9320 265,144.26




10) TOTAL, ASSETS 3,881,344.84

H. LIABILITIES








I. FUND EQUITY

Ending Fund Balance, June 30 (must agree with line F2) (G10 - H7) 3,022,945.99




Form 13




PercentDifference

REVENUE LIMIT SOURCES

Revenue Limit Transfers

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

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

Revenue Limit Transfers - Prior Years 8099 0.00 0.00 0.0%

TOTAL, REVENUE LIMIT SOURCES 0.00 0.00 0.0%

FEDERAL REVENUE

Child Nutrition Programs 8220 2,310,622.68 2,396,000.00 3.7%

Other Federal Revenue 8290 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 2,310,622.68 2,396,000.00 3.7%

OTHER STATE REVENUE

Child Nutrition Programs 8520 139,884.92 142,800.00 2.1%


TOTAL, OTHER STATE REVENUE 139,884.92 142,800.00 2.1%

OTHER LOCAL REVENUE

Other Local Revenue

Sales Sale of Equipment/Supplies 8631 6,575.15 0.00 -100.0%

Food Service Sales 8634 6,222,604.09 6,431,200.00 3.4%


Interest 8660 15,789.80 11,900.00 -24.6%


Fees and Contracts


Other Local Revenue

All Other Local Revenue 8699 20,887.11 18,100.00 -13.3%

TOTAL, OTHER LOCAL REVENUE 6,265,856.15 6,461,200.00 3.1%

TOTAL, REVENUES 8,716,363.75 9,000,000.00 3.3%




Form 13




PercentDifference




TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.0%

CLASSIFIED SALARIES

Classified Support Salaries 2200 2,038,597.74 2,332,857.00 14.4%

Classified Supervisors' and Administrators' Salaries 2300 1,049,220.78 1,100,100.00 4.8%


Other Classified Salaries 2900 0.00 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 3,356,358.47 3,727,303.00 11.1%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 245,717.09 266,175.00 8.3%


Health and Welfare Benefits 3401-3402 349,291.67 381,102.00 9.1%


Workers' Compensation 3601-3602 80,352.12 88,927.00 10.7%

OPEB, Allocated 3701-3702 16,504.46 20,870.00 26.5%


PERS Reduction 3801-3802 0.00 0.00 0.0%


TOTAL, EMPLOYEE BENEFITS 1,119,513.32 1,205,254.00 7.7%

BOOKS AND SUPPLIES



Noncapitalized Equipment 4400 74,884.97 605,300.00 708.3%

Food 4700 2,727,704.16 2,820,000.00 3.4%

TOTAL, BOOKS AND SUPPLIES 3,056,634.38 3,894,100.00 27.4%




Form 13




PercentDifference



Travel and Conferences 5200 19,891.59 19,228.00 -3.3%


Insurance 5400-5450 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 100,424.60 100,300.00 -0.1%



Transfers of Direct Costs - Interfund 5750 53,591.82 51,000.00 -4.8%

Professional/Consulting Services and Operating Expenditures 5800 43,604.05 44,500.00 2.1%

Communications 5900 5,259.14 3,100.00 -41.1%


CAPITAL OUTLAY


Equipment 6400 6,227.19 10,000.00 60.6%

Equipment Replacement 6500 74,250.07 10,000.00 -86.5%

TOTAL, CAPITAL OUTLAY 80,477.26 20,000.00 -75.1%


Debt Service





Transfers of Indirect Costs - Interfund 7350 387,764.82 307,047.00 -20.8%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 387,764.82 307,047.00 -20.8%

TOTAL, EXPENDITURES 8,546,675.82 9,693,432.00 13.4%




Form 13




PercentDifference

INTERFUND TRANSFERS


From: General Fund 8916 0.00 0.00 0.0%




Other Authorized Interfund Transfers Out 7619 17,145.34 19,738.00 15.1%

(b) TOTAL, INTERFUND TRANSFERS OUT 17,145.34 19,738.00 15.1%

OTHER SOURCES/USES

SOURCES

Other Sources


Long-Term Debt Proceeds



(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (17,145.34) (19,738.00) 15.1%




Form 13




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 2,310,622.68 2,396,000.00 3.7%

3) Other State Revenue 8300-8599 139,884.92 142,800.00 2.1%


5) TOTAL, REVENUES 8,716,363.75 9,000,000.00 3.3%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 8,058,486.40 9,286,085.00 15.2%



6) Enterprise 6000-6999 0.00 0.00 0.0%

7) General Administration 7000-7999 387,764.82 307,047.00 -20.8%

8) Plant Services 8000-8999 100,424.60 100,300.00 -0.1%


7600-7699 0.00 0.00 0.0%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 169,687.93 (693,432.00) -508.7%


b) Transfers Out 7600-7629 17,145.34 19,738.00 15.1%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (17,145.34) (19,738.00) 15.1%




Form 13




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 152,542.59 (713,170.00) -567.5%


a) As of July 1 - Unaudited 9791 2,870,403.40 3,022,945.99 5.3%





2) Ending Balance, June 30 (E + F1e) 3,022,945.99 2,309,775.99 -23.6%

Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 1,390.00 1,390.00 0.0%

Stores 9712 265,144.26 265,144.26 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 2,756,411.73 2,043,241.73 -25.9%







Unaudited ActualsCafeteria Special Revenue FundExhibit: Restricted Balance Detail

37 68296 0000000Form 13



5310 Child Nutrition: School Programs (e.g., School Lunch, School B 2,756,411.73 2,043,241.73



Unaudited ActualsDeferred Maintenance Fund


Form 14




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 860.72 0.00 -100.0%

B. EXPENDITURES


2) Classified Salaries 2000-2999 0.00 0.00 0.0%

3) Employee Benefits 3000-3999 0.00 0.00 0.0%

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

5) Services and Other Operating Expenditures 5000-5999 13,837.86 40,000.00 189.1%

6) Capital Outlay 6000-6999 109,706.84 0.00 -100.0%


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




b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 14




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (122,683.98) (40,000.00) -67.4%






2) Ending Balance, June 30 (E + F1e) 98,493.06 58,493.06 -40.6% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%


Other Commitments 9760 98,493.06 58,493.06 -40.6%







Form 14




PercentDifference



b) in Banks 9120 0.00





3) Accounts Receivable 9200 91.10



6) Stores 9320 0.00





H. LIABILITIES

1) Accounts Payable 9500 0.00


3) Due to Other Funds 9610 0.00




7) TOTAL, LIABILITIES 0.00

I. FUND EQUITY





Form 14




PercentDifference

OTHER STATE REVENUE



OTHER LOCAL REVENUE

Other Local Revenue


Interest 8660 860.72 0.00 -100.0%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 860.72 0.00 -100.0%

TOTAL, REVENUES 860.72 0.00 -100.0%




Form 14




PercentDifference

CLASSIFIED SALARIES



TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%

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

Health and Welfare Benefits 3401-3402 0.00 0.00 0.0%

Unemployment Insurance 3501-3502 0.00 0.00 0.0%

Workers' Compensation 3601-3602 0.00 0.00 0.0%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%

OPEB, Active Employees 3751-3752 0.00 0.00 0.0%

PERS Reduction 3801-3802 0.00 0.00 0.0%

Other Employee Benefits 3901-3902 0.00 0.00 0.0%

TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.0%

BOOKS AND SUPPLIES


Materials and Supplies 4300 0.00 0.00 0.0%


TOTAL, BOOKS AND SUPPLIES 0.00 0.00 0.0%




Form 14




PercentDifference




Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 13,337.86 40,000.00 199.9%


Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.0%

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

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 13,837.86 40,000.00 189.1%

CAPITAL OUTLAY

Land Improvements 6170 79,606.84 0.00 -100.0%

Buildings and Improvements of Buildings 6200 30,100.00 0.00 -100.0%

Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 109,706.84 0.00 -100.0%


Debt Service








Form 14




PercentDifference

INTERFUND TRANSFERS


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






OTHER SOURCES/USES

SOURCES

Other Sources


Long-Term Debt Proceeds



(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS









Form 14




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 860.72 0.00 -100.0%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%

7) General Administration 7000-7999 0.00 0.00 0.0%

8) Plant Services 8000-8999 123,544.70 40,000.00 -67.6%


7600-7699 0.00 0.00 0.0%




b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 14




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (122,683.98) (40,000.00) -67.4%







2) Ending Balance, June 30 (E + F1e) 98,493.06 58,493.06 -40.6%


Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%


Other Commitments (by Resource/Object) 9760 98,493.06 58,493.06 -40.6%







Form 14





Unaudited ActualsSpecial Reserve Fund for Other Than Capital Outlay Projects


Form 17




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%


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

5) TOTAL, REVENUES 0.00 0.00 0.0%

B. EXPENDITURES





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

6) Capital Outlay 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENDITURES 0.00 0.00 0.0%

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


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 17




PercentDifference

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






2) Ending Balance, June 30 (E + F1e) 1,631,211.52 1,631,211.52 0.0% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%




e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 1,631,211.52 1,631,211.52 0.0%





Form 17




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00




10) TOTAL, ASSETS 1,631,211.52

H. LIABILITIES








I. FUND EQUITY





Form 17




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue


Interest 8660 0.00 0.00 0.0%


TOTAL, OTHER LOCAL REVENUE 0.00 0.00 0.0%

TOTAL, REVENUES 0.00 0.00 0.0%




Form 17




PercentDifference

INTERFUND TRANSFERS


From: General Fund/CSSF 8912 0.00 0.00 0.0%




To: General Fund/CSSF 7612 0.00 0.00 0.0%


To: Deferred Maintenance Fund 7615 0.00 0.00 0.0%



OTHER SOURCES/USES

SOURCES

Other Sources


(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS







Form 17




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 0.00 0.00 0.0%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENDITURES 0.00 0.00 0.0%

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


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 17




PercentDifference








2) Ending Balance, June 30 (E + F1e) 1,631,211.52 1,631,211.52 0.0%


Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%




e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 1,631,211.52 1,631,211.52 0.0%





Form 17





Unaudited ActualsBuilding Fund


Form 21

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: fund-d (Rev 02/06/2012) Page 1 Printed: 8/24/2012 3:48 PM



PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 40,408.14 0.00 -100.0%

5) TOTAL, REVENUES 40,408.14 0.00 -100.0%

B. EXPENDITURES


2) Classified Salaries 2000-2999 11,069.00 0.00 -100.0%

3) Employee Benefits 3000-3999 1,029.60 0.00 -100.0%

4) Books and Supplies 4000-4999 2,446.50 0.00 -100.0%

5) Services and Other Operating Expenditures 5000-5999 2,516,889.73 0.00 -100.0%

6) Capital Outlay 6000-6999 747,507.72 0.00 -100.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 133,118,533.74 0.00 -100.0%


9) TOTAL, EXPENDITURES 136,397,476.29 0.00 -100.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (136,357,068.15) 0.00 -100.0%


b) Transfers Out 7600-7629 0.00 0.00 0.0%

2) Other Sources/Uses a) Sources 8930-8979 185,064,035.50 0.00 -100.0%

b) Uses 7630-7699 58,089,892.57 0.00 -100.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 126,974,142.93 0.00 -100.0%




Form 21




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (9,382,925.22) 0.00 -100.0%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 9,398,030.85 15,105.63 -99.8%


c) As of July 1 - Audited (F1a + F1b) 9,398,030.85 15,105.63 -99.8%


e) Adjusted Beginning Balance (F1c + F1d) 9,398,030.85 15,105.63 -99.8%


Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%



d) Assigned Other Assignments 9780 15,105.63 15,105.63 0.0%






Form 21




PercentDifference



b) in Banks 9120 0.00


d) with Fiscal Agent 9135 15,105.63






6) Stores 9320 0.00





H. LIABILITIES




4) Current Loans 9640 0.00




I. FUND EQUITY





Form 21




PercentDifference

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.0%



OTHER STATE REVENUE


Homeowners' Exemptions 8575 0.00 0.00 0.0%

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



OTHER LOCAL REVENUE


Other Restricted Levies Secured Roll 8615 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.0%

Prior Years' Taxes 8617 0.00 0.00 0.0%

Supplemental Taxes 8618 0.00 0.00 0.0%

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

Other 8622 0.00 0.00 0.0%

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

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



Interest 8660 104,238.77 0.00 -100.0%

Net Increase (Decrease) in the Fair Value of Investments 8662 (65,010.63) 0.00 -100.0%

Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 40,408.14 0.00 -100.0%

TOTAL, REVENUES 40,408.14 0.00 -100.0%




Form 21




PercentDifference

CLASSIFIED SALARIES

Classified Support Salaries 2200 6,520.58 0.00 -100.0%


Clerical, Technical and Office Salaries 2400 4,548.42 0.00 -100.0%


TOTAL, CLASSIFIED SALARIES 11,069.00 0.00 -100.0%

EMPLOYEE BENEFITS

STRS 3101-3102 106.74 0.00 -100.0%

PERS 3201-3202 0.00 0.00 0.0%

OASDI/Medicare/Alternative 3301-3302 484.59 0.00 -100.0%


Unemployment Insurance 3501-3502 178.19 0.00 -100.0%

Workers' Compensation 3601-3602 260.08 0.00 -100.0%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%


PERS Reduction 3801-3802 0.00 0.00 0.0%


TOTAL, EMPLOYEE BENEFITS 1,029.60 0.00 -100.0%

BOOKS AND SUPPLIES


Materials and Supplies 4300 1,869.54 0.00 -100.0%

Noncapitalized Equipment 4400 576.96 0.00 -100.0%

TOTAL, BOOKS AND SUPPLIES 2,446.50 0.00 -100.0%




Insurance 5400-5450 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 39,789.88 0.00 -100.0%






Form 21




PercentDifference

Professional/Consulting Services and Operating Expenditures 5800 2,476,883.92 0.00 -100.0%


TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 2,516,889.73 0.00 -100.0%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%

Land Improvements 6170 5,897.60 0.00 -100.0%


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

Equipment 6400 0.00 0.00 0.0%




Other Transfers Out


Debt Service

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

Debt Service - Interest 7438 451,827.12 0.00 -100.0%

Other Debt Service - Principal 7439 132,666,706.62 0.00 -100.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 133,118,533.74 0.00 -100.0%

TOTAL, EXPENDITURES 136,397,476.29 0.00 -100.0%




Form 21




PercentDifference

INTERFUND TRANSFERS












Form 21




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds Proceeds from Sale of Bonds 8951 105,000,149.70 0.00 -100.0%

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

Other Sources County School Bldg Aid 8961 0.00 0.00 0.0%




Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.0%

All Other Financing Sources 8979 80,063,885.80 0.00 -100.0%

(c) TOTAL, SOURCES 185,064,035.50 0.00 -100.0%

USES


All Other Financing Uses 7699 58,089,892.57 0.00 -100.0%

(d) TOTAL, USES 58,089,892.57 0.00 -100.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 126,974,142.93 0.00 -100.0%




Form 21




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 40,408.14 0.00 -100.0%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 1,282,239.93 0.00 -100.0%


7600-7699 135,115,236.36 0.00 -100.0%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (136,357,068.15) 0.00 -100.0%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 58,089,892.57 0.00 -100.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 126,974,142.93 0.00 -100.0%




Form 21




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (9,382,925.22) 0.00 -100.0%


a) As of July 1 - Unaudited 9791 9,398,030.85 15,105.63 -99.8%





2) Ending Balance, June 30 (E + F1e) 15,105.63 15,105.63 0.0% Components of Ending Fund Balance) a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%



d) Assigned Other Assignments (by Resource/Object) 9780 15,105.63 15,105.63 0.0%






Form 21





Unaudited ActualsCapital Facilities FundExpenditures by Object

37 68296 0000000Form 25




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 184,452.46 215,000.00 16.6%

B. EXPENDITURES


2) Classified Salaries 2000-2999 3,353.79 19,573.00 483.6%

3) Employee Benefits 3000-3999 396.33 11,098.00 2700.2%



6) Capital Outlay 6000-6999 0.00 0.00 0.0%




C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (99,442.92) (1.00) -100.0%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%




37 68296 0000000Form 25




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (99,442.92) (1.00) -100.0%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 2,647,461.49 2,548,018.57 -3.8%


c) As of July 1 - Audited (F1a + F1b) 2,647,461.49 2,548,018.57 -3.8%


e) Adjusted Beginning Balance (F1c + F1d) 2,647,461.49 2,548,018.57 -3.8%


Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%



d) Assigned Other Assignments 9780 2,548,018.57 2,548,017.57 0.0%





37 68296 0000000Form 25




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00




10) TOTAL, ASSETS 2,593,434.88

H. LIABILITIES








I. FUND EQUITY




37 68296 0000000Form 25




PercentDifference

OTHER STATE REVENUE






OTHER LOCAL REVENUE


Other Restricted Levies Secured Roll 8615 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.0%




Other 8622 0.00 0.00 0.0%




Interest 8660 12,378.80 15,000.00 21.2%


Fees and Contracts

Mitigation/Developer Fees 8681 172,073.66 200,000.00 16.2%

Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 184,452.46 215,000.00 16.6%

TOTAL, REVENUES 184,452.46 215,000.00 16.6%



37 68296 0000000Form 25




PercentDifference




CLASSIFIED SALARIES



Clerical, Technical and Office Salaries 2400 0.00 19,573.00 New


TOTAL, CLASSIFIED SALARIES 3,353.79 19,573.00 483.6%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 3,605.00 New

OASDI/Medicare/Alternative 3301-3302 256.56 1,498.00 483.9%

Health and Welfare Benefits 3401-3402 0.00 4,632.00 New



OPEB, Allocated 3701-3702 16.49 110.00 567.1%

OPEB, Active Employees 3751-3752 0.00 264.00 New

PERS Reduction 3801-3802 0.00 314.00 New


TOTAL, EMPLOYEE BENEFITS 396.33 11,098.00 2700.2%

BOOKS AND SUPPLIES








37 68296 0000000Form 25




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%




Transfers of Direct Costs - Interfund 5750 4,922.46 0.00 -100.0%

Professional/Consulting Services and Operating Expenditures 5800 57,064.41 44,180.00 -22.6%

Communications 5900 0.00 150.00 New


CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%




Equipment 6400 0.00 0.00 0.0%




Other Transfers Out


Debt Service







37 68296 0000000Form 25




PercentDifference

INTERFUND TRANSFERS








OTHER SOURCES/USES

SOURCES

Proceeds


Other Sources






(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS






Unaudited ActualsCapital Facilities Fund


Form 25




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 184,452.46 215,000.00 16.6%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%

7) General Administration 7000-7999 5,235.86 30,821.00 488.7%

8) Plant Services 8000-8999 278,659.52 184,180.00 -33.9%


7600-7699 0.00 0.00 0.0%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (99,442.92) (1.00) -100.0%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 25




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (99,442.92) (1.00) -100.0%


a) As of July 1 - Unaudited 9791 2,647,461.49 2,548,018.57 -3.8%


c) As of July 1 - Audited (F1a + F1b) 2,647,461.49 2,548,018.57 -3.8%


e) Adjusted Beginning Balance (F1c + F1d) 2,647,461.49 2,548,018.57 -3.8%

2) Ending Balance, June 30 (E + F1e) 2,548,018.57 2,548,017.57 0.0% Components of Ending Fund Balance) a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%



d) Assigned Other Assignments (by Resource/Object) 9780 2,548,018.57 2,548,017.57 0.0%






Form 25





Unaudited ActualsCounty School Facilities Fund


Form 35




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 12,095,509.00 0.00 -100.0%

4) Other Local Revenue 8600-8799 19,861.46 5,000.00 -74.8%

5) TOTAL, REVENUES 12,115,370.46 5,000.00 -100.0%

B. EXPENDITURES





5) Services and Other Operating Expenditures 5000-5999 1,150.00 0.00 -100.0%

6) Capital Outlay 6000-6999 578,612.49 0.00 -100.0%




C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 10,948,758.08 5,000.00 -100.0%


b) Transfers Out 7600-7629 8,500,000.00 0.00 -100.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (8,500,000.00) 0.00 -100.0%




Form 35




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 2,448,758.08 5,000.00 -99.8%







Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 4,515,019.66 4,520,019.66 0.1%









Form 35




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00




10) TOTAL, ASSETS 8,453,265.26

H. LIABILITIES



3) Due to Other Funds 9610 3,500,000.00




7) TOTAL, LIABILITIES 3,938,245.60

I. FUND EQUITY





Form 35




PercentDifference

FEDERAL REVENUE



OTHER STATE REVENUE

School Facilities Apportionments 8545 12,095,509.00 0.00 -100.0%



TOTAL, OTHER STATE REVENUE 12,095,509.00 0.00 -100.0%

OTHER LOCAL REVENUE



Interest 8660 19,861.46 5,000.00 -74.8%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 19,861.46 5,000.00 -74.8%

TOTAL, REVENUES 12,115,370.46 5,000.00 -100.0%




Form 35




PercentDifference

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.0%


PERS Reduction 3801-3802 0.00 0.00 0.0%



BOOKS AND SUPPLIES



Noncapitalized Equipment 4400 330,372.40 0.00 -100.0%





Form 35




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%


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


Transfers of Direct Costs - Interfund 5750 1,150.00 0.00 -100.0%

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


TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 1,150.00 0.00 -100.0%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%




Equipment 6400 136,759.39 0.00 -100.0%




Other Transfers Out

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

To County Offices 7212 0.00 0.00 0.0%

To JPAs 7213 0.00 0.00 0.0%


Debt Service




TOTAL, EXPENDITURES 1,166,612.38 0.00 -100.0%




Form 35




PercentDifference

INTERFUND TRANSFERS


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





Other Authorized Interfund Transfers Out 7619 8,500,000.00 0.00 -100.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 8,500,000.00 0.00 -100.0%




Form 35




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds


Other Sources






(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (8,500,000.00) 0.00 -100.0%




Form 35




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 12,095,509.00 0.00 -100.0%


5) TOTAL, REVENUES 12,115,370.46 5,000.00 -100.0%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 1,166,612.38 0.00 -100.0%


7600-7699 0.00 0.00 0.0%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 10,948,758.08 5,000.00 -100.0%


b) Transfers Out 7600-7629 8,500,000.00 0.00 -100.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 35




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 2,448,758.08 5,000.00 -99.8%







2) Ending Balance, June 30 (E + F1e) 4,515,019.66 4,520,019.66 0.1% Components of Ending Fund Balance) a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 4,515,019.66 4,520,019.66 0.1%









Form 35



7710 State School Facilities Projects 4,515,019.66 4,520,019.66



Unaudited ActualsSpecial Reserve Fund for Capital Outlay Projects


Form 40




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 9,455.29 5,000.00 -47.1%

B. EXPENDITURES


2) Classified Salaries 2000-2999 1,086.54 0.00 -100.0%

3) Employee Benefits 3000-3999 131.48 0.00 -100.0%


5) Services and Other Operating Expenditures 5000-5999 22,564.02 0.00 -100.0%

6) Capital Outlay 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENDITURES 29,171.62 0.00 -100.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (19,716.33) 5,000.00 -125.4%


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


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 40




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (1,019,716.33) 5,000.00 -100.5%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 1,335,676.12 315,959.79 -76.3%






Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%



d) Assigned Other Assignments 9780 315,959.79 320,959.79 1.6%






Form 40




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00




10) TOTAL, ASSETS 1,315,965.14

H. LIABILITIES



3) Due to Other Funds 9610 1,000,005.35





I. FUND EQUITY





Form 40




PercentDifference

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.0%



OTHER STATE REVENUE




OTHER LOCAL REVENUE

Other Local Revenue




Interest 8660 9,455.29 5,000.00 -47.1%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 9,455.29 5,000.00 -47.1%

TOTAL, REVENUES 9,455.29 5,000.00 -47.1%




Form 40




PercentDifference

CLASSIFIED SALARIES





TOTAL, CLASSIFIED SALARIES 1,086.54 0.00 -100.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 5.35 0.00 -100.0%


PERS Reduction 3801-3802 0.00 0.00 0.0%


TOTAL, EMPLOYEE BENEFITS 131.48 0.00 -100.0%

BOOKS AND SUPPLIES



Noncapitalized Equipment 4400 881.80 0.00 -100.0%





Form 40




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%





Professional/Consulting Services and Operating Expenditures 5800 13,138.58 0.00 -100.0%


TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 22,564.02 0.00 -100.0%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%




Equipment 6400 0.00 0.00 0.0%




Other Transfers Out



To JPAs 7213 0.00 0.00 0.0%


Debt Service




TOTAL, EXPENDITURES 29,171.62 0.00 -100.0%




Form 40




PercentDifference

INTERFUND TRANSFERS


From: General Fund/CSSF 8912 0.00 0.00 0.0%




To: General Fund/CSSF 7612 0.00 0.00 0.0%



Other Authorized Interfund Transfers Out 7619 1,000,000.00 0.00 -100.0%

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




Form 40




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds


Other Sources






(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (1,000,000.00) 0.00 -100.0%




Form 40




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 9,455.29 5,000.00 -47.1%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 29,171.62 0.00 -100.0%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENDITURES 29,171.62 0.00 -100.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (19,716.33) 5,000.00 -125.4%


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


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 40




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (1,019,716.33) 5,000.00 -100.5%


a) As of July 1 - Unaudited 9791 1,335,676.12 315,959.79 -76.3%





2) Ending Balance, June 30 (E + F1e) 315,959.79 320,959.79 1.6% Components of Ending Fund Balance) a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%



d) Assigned Other Assignments (by Resource/Object) 9780 315,959.79 320,959.79 1.6%






Form 40





Unaudited ActualsCapital Project Fund for Blended Component Units


Form 49




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 43,766,169.71 26,447,505.00 -39.6%

5) TOTAL, REVENUES 43,766,169.71 26,447,505.00 -39.6%

B. EXPENDITURES




4) Books and Supplies 4000-4999 15,016.34 1,000.00 -93.3%

5) Services and Other Operating Expenditures 5000-5999 3,912,284.12 1,118,500.00 -71.4%

6) Capital Outlay 6000-6999 3,578,256.92 150,000.00 -95.8%




C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 36,260,612.33 25,178,005.00 -30.6%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 32,514,994.11 0.00 -100.0%

b) Transfers Out 7600-7629 101,354,659.23 35,877,220.00 -64.6%


b) Uses 7630-7699 312,172.40 0.00 -100.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 9,086,000.08 (35,877,220.00) -494.9%




Form 49




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 45,346,612.41 (10,699,215.00) -123.6%






2) Ending Balance, June 30 (E + F1e) 165,419,228.88 154,720,013.88 -6.5% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 165,419,228.88 154,720,013.88 -6.5%









Form 49




PercentDifference

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


b) in Banks 9120 0.00


d) with Fiscal Agent 9135 165,419,228.88






6) Stores 9320 0.00




10) TOTAL, ASSETS 165,419,228.88

H. LIABILITIES








I. FUND EQUITY





Form 49




PercentDifference

FEDERAL REVENUE



OTHER STATE REVENUE






OTHER LOCAL REVENUE


Other Restricted Levies Secured Roll 8615 39,981,035.37 26,200,000.00 -34.5%

Unsecured Roll 8616 0.00 0.00 0.0%




Other 8622 0.00 0.00 0.0%





Interest 8660 530,429.81 97,505.00 -81.6%

Net Increase (Decrease) in the Fair Value of Investments 8662 (0.13) 0.00 -100.0%

Other Local Revenue

All Other Local Revenue 8699 3,254,704.66 150,000.00 -95.4%


TOTAL, OTHER LOCAL REVENUE 43,766,169.71 26,447,505.00 -39.6%

TOTAL, REVENUES 43,766,169.71 26,447,505.00 -39.6%




Form 49




PercentDifference

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.0%


PERS Reduction 3801-3802 0.00 0.00 0.0%



BOOKS AND SUPPLIES


Materials and Supplies 4300 3,536.76 1,000.00 -71.7%

Noncapitalized Equipment 4400 11,479.58 0.00 -100.0%

TOTAL, BOOKS AND SUPPLIES 15,016.34 1,000.00 -93.3%




Insurance 5400-5450 0.00 0.00 0.0%








Form 49




PercentDifference

Professional/Consulting Services and Operating Expenditures 5800 3,893,468.12 1,106,000.00 -71.6%


TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 3,912,284.12 1,118,500.00 -71.4%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%

Land Improvements 6170 2,135,169.91 0.00 -100.0%

Buildings and Improvements of Buildings 6200 1,443,087.01 150,000.00 -89.6%


Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 3,578,256.92 150,000.00 -95.8%


Other Transfers Out



To JPAs 7213 0.00 0.00 0.0%


Debt Service

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








Form 49




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 32,514,994.11 0.00 -100.0%

(a) TOTAL, INTERFUND TRANSFERS IN 32,514,994.11 0.00 -100.0%




Other Authorized Interfund Transfers Out 7619 101,354,659.23 35,877,220.00 -64.6%

(b) TOTAL, INTERFUND TRANSFERS OUT 101,354,659.23 35,877,220.00 -64.6%




Form 49




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds Proceeds from Sale of Bonds 8951 75,250,000.00 0.00 -100.0%

Other Sources County School Bldg Aid 8961 0.00 0.00 0.0%





All Other Financing Sources 8979 2,987,837.60 0.00 -100.0%

(c) TOTAL, SOURCES 78,237,837.60 0.00 -100.0%

USES


All Other Financing Uses 7699 312,172.40 0.00 -100.0%

(d) TOTAL, USES 312,172.40 0.00 -100.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 9,086,000.08 (35,877,220.00) -494.9%




Form 49




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 43,766,169.71 26,447,505.00 -39.6%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 5,728,654.63 1,269,500.00 -77.8%


7600-7699 1,776,902.75 0.00 -100.0%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 36,260,612.33 25,178,005.00 -30.6%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 32,514,994.11 0.00 0.0%

b) Transfers Out 7600-7629 101,354,659.23 35,877,220.00 0.0%


b) Uses 7630-7699 312,172.40 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 9,086,000.08 (35,877,220.00) -100.0%




Form 49




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 45,346,612.41 (10,699,215.00) -123.6%







2) Ending Balance, June 30 (E + F1e) 165,419,228.88 154,720,013.88 -6.5% Components of Ending Fund Balance) a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 165,419,228.88 154,720,013.88 -6.5%









Form 49



9010 Other Restricted Local 165,419,228.88 154,720,013.88



Unaudited ActualsBond Interest and Redemption Fund


Form 51




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 117,997.00 0.00 -100.0%


5) TOTAL, REVENUES 11,561,487.00 10,782,660.00 -6.7%

B. EXPENDITURES






6) Capital Outlay 6000-6999 0.00 0.00 0.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 9,790,034.00 11,450,425.00 17.0%



C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 1,771,453.00 (667,765.00) -137.7%


b) Transfers Out 7600-7629 0.00 0.00 0.0%

2) Other Sources/Uses a) Sources 8930-8979 38,827.00 0.00 -100.0%

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 38,827.00 0.00 -100.0%




Form 51




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 1,810,280.00 (667,765.00) -136.9%






2) Ending Balance, June 30 (E + F1e) 11,032,168.00 10,364,403.00 -6.1% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 11,032,168.00 10,364,403.00 -6.1%









Form 51




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00




10) TOTAL, ASSETS 11,032,168.00

H. LIABILITIES








I. FUND EQUITY





Form 51




PercentDifference

FEDERAL REVENUE



OTHER STATE REVENUE

Tax Relief Subventions Voted Indebtedness Levies

Homeowners' Exemptions 8571 117,997.00 0.00 -100.0%


TOTAL, OTHER STATE REVENUE 117,997.00 0.00 -100.0%

OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes Voted Indebtedness Levies Secured Roll 8611 10,866,319.00 10,357,981.00 -4.7%

Unsecured Roll 8612 415,144.00 424,679.00 2.3%

Prior Years' Taxes 8613 108,176.00 0.00 -100.0%

Supplemental Taxes 8614 25,411.00 0.00 -100.0%

Penalties and Interest from Delinquent Non-Revenue Limit Taxes 8629 (7,243.00) 0.00 -100.0%

Interest 8660 34,782.00 0.00 -100.0%


Other Local Revenue

All Other Local Revenue 8699 901.00 0.00 -100.0%



TOTAL, REVENUES 11,561,487.00 10,782,660.00 -6.7%




Form 51




PercentDifference


Debt Service

Bond Redemptions 7433 2,225,000.00 3,485,000.00 56.6%

Bond Interest and Other Service Charges 7434 7,565,034.00 7,965,425.00 5.3%



TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 9,790,034.00 11,450,425.00 17.0%

TOTAL, EXPENDITURES 9,790,034.00 11,450,425.00 17.0%




Form 51




PercentDifference

INTERFUND TRANSFERS





To: General Fund 7614 0.00 0.00 0.0%



OTHER SOURCES/USES

SOURCES

Other Sources


All Other Financing Sources 8979 38,827.00 0.00 -100.0%

(c) TOTAL, SOURCES 38,827.00 0.00 -100.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 38,827.00 0.00 -100.0%




Form 51




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 117,997.00 0.00 -100.0%


5) TOTAL, REVENUES 11,561,487.00 10,782,660.00 -6.7%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 9,790,034.00 11,450,425.00 17.0%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 1,771,453.00 (667,765.00) -137.7%


b) Transfers Out 7600-7629 0.00 0.00 0.0%

2) Other Sources/Uses a) Sources 8930-8979 38,827.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 38,827.00 0.00 0.0%




Form 51




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 1,810,280.00 (667,765.00) -136.9%







2) Ending Balance, June 30 (E + F1e) 11,032,168.00 10,364,403.00 -6.1% Components of Ending Fund Balance) a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 11,032,168.00 10,364,403.00 -6.1%









Form 51



9010 Other Restricted Local 11,032,168.00 10,364,403.00



Unaudited ActualsDebt Service Fund for Blended Component Units


Form 52




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 0.00 0.00 0.0%

B. EXPENDITURES






6) Capital Outlay 6000-6999 0.00 0.00 0.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 68,419,665.12 35,397,220.00 -48.3%



C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (68,419,665.12) (35,397,220.00) -48.3%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 68,419,665.12 35,397,220.00 -48.3%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 68,419,665.12 35,397,220.00 -48.3%




Form 52




PercentDifference


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


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


e) Adjusted Beginning Balance (F1c + F1d) 0.00 0.00 0.0%

2) Ending Balance, June 30 (E + F1e) 0.00 0.00 0.0% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%









Form 52




PercentDifference

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


b) in Banks 9120 0.00








6) Stores 9320 0.00




10) TOTAL, ASSETS 0.00

H. LIABILITIES








I. FUND EQUITY

Ending Fund Balance, June 30 (must agree with line F2) (G10 - H7) 0.00




Form 52




PercentDifference

FEDERAL REVENUE



OTHER STATE REVENUE

Tax Relief Subventions Voted Indebtedness Levies




OTHER LOCAL REVENUE

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

Unsecured Roll 8612 0.00 0.00 0.0%



Non-Ad Valorem Taxes

Other 8622 0.00 0.00 0.0%


Interest 8660 0.00 0.00 0.0%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 0.00 0.00 0.0%

TOTAL, REVENUES 0.00 0.00 0.0%




Form 52




PercentDifference


Debt Service

Bond Redemptions 7433 0.00 0.00 0.0%

Bond Interest and Other Service Charges 7434 0.00 0.00 0.0%

Debt Service - Interest 7438 25,890,565.12 22,709,670.00 -12.3%

Other Debt Service - Principal 7439 42,529,100.00 12,687,550.00 -70.2%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 68,419,665.12 35,397,220.00 -48.3%





Form 52




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 68,419,665.12 35,397,220.00 -48.3%

(a) TOTAL, INTERFUND TRANSFERS IN 68,419,665.12 35,397,220.00 -48.3%




OTHER SOURCES/USES

SOURCES

Other Sources



(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 68,419,665.12 35,397,220.00 -48.3%




Form 52




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 0.00 0.00 0.0%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 68,419,665.12 35,397,220.00 -48.3%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (68,419,665.12) (35,397,220.00) -48.3%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 68,419,665.12 35,397,220.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 68,419,665.12 35,397,220.00 0.0%




Form 52




PercentDifference



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


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


e) Adjusted Beginning Balance (F1c + F1d) 0.00 0.00 0.0%

2) Ending Balance, June 30 (E + F1e) 0.00 0.00 0.0% Components of Ending Fund Balance) a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%









Form 52





Unaudited ActualsOther Enterprise FundExpenses by Object

37 68296 0000000Form 63

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: fund-e (Rev 02/06/2012) Page 1 Printed: 8/24/2012 3:56 PM



PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 14,437,623.25 14,436,640.00 0.0%

B. EXPENSES

1) Certificated Salaries 1000-1999 1,544,850.79 1,596,448.00 3.3%

2) Classified Salaries 2000-2999 7,147,774.93 6,923,515.00 -3.1%

3) Employee Benefits 3000-3999 2,946,929.64 3,008,055.00 2.1%


5) Services and Other Operating Expenses 5000-5999 1,991,934.63 2,043,259.00 2.6%

6) Depreciation 6000-6999 107,108.96 107,100.00 0.0%



9) TOTAL, EXPENSES 14,277,162.88 14,268,115.00 -0.1%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 160,460.37 168,525.00 5.0%


b) Transfers Out 7600-7629 48,057.95 46,895.00 -2.4%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (48,057.95) (46,895.00) -2.4%



37 68296 0000000Form 63




PercentDifference

E. NET INCREASE (DECREASE) IN NET ASSETS/POSITION (C + D4) 112,402.42 121,630.00 8.2%

F. NET ASSETS/POSITION 1) Beginning Net Assets/Position a) As of July 1 - Unaudited 9791 2,695,355.56 2,807,757.98 4.2%




e) Adjusted Beginning Net Assets/Position (F1c + F1d) 2,695,355.56 2,807,757.98 4.2%

2) Ending Net Assets/Position, June 30 (E + F1e) 2,807,757.98 2,929,387.98 4.3% Components of Ending Net Assets/Position a) Capital Assets, Net of Related Debt/Net Investment in Capital Assets 9796 0.00 0.00 0.0%

b) Restricted Net Assets/Position 9797 0.00 0.00 0.0%

c) Unrestricted Net Assets/Position 9790 2,807,757.98 2,929,387.98 4.3%



37 68296 0000000Form 63




PercentDifference



b) in Banks 9120 210,123.76







5) Due from Other Funds 9310 8,016.50

6) Stores 9320 0.00



9) Fixed Assets a) Land 9410 0.00

b) Land Improvements 9420 0.00

c) Accumulated Depreciation - Land Improvements 9425 0.00

d) Buildings 9430 4,767,384.32

e) Accumulated Depreciation - Buildings 9435 (1,853,982.77)

f) Equipment 9440 8,169.60

g) Accumulated Depreciation - Equipment 9445 (7,586.08)

h) Work in Progress 9450 0.00

10) TOTAL, ASSETS 3,891,465.04



37 68296 0000000Form 63




PercentDifference

H. LIABILITIES





5) Deferred Revenue 9650 94,600.00

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

b) Compensated Absences 9665 0.00

c) COPs Payable 9666 0.00

d) Capital Leases Payable 9667 0.00

e) Lease Revenue Bonds Payable 9668 0.00

f) Other General Long-Term Liabilities 9669 0.00


I. NET ASSETS/POSITION

Net Assets/Position, June 30 (must agree with line F2) (G10 - H7) 2,807,757.98



37 68296 0000000Form 63




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue

Sales

All Other Sales 8639 0.00 0.00 0.0%

Leases and Rentals 8650 53,478.00 54,000.00 1.0%

Interest 8660 3,283.41 3,500.00 6.6%


Fees and Contracts


Other Local Revenue

All Other Local Revenue 8699 14,380,861.84 14,379,140.00 0.0%

TOTAL, OTHER LOCAL REVENUE 14,437,623.25 14,436,640.00 0.0%

TOTAL, REVENUES 14,437,623.25 14,436,640.00 0.0%



37 68296 0000000Form 63




PercentDifference


Certificated Teachers' Salaries 1100 1,302,963.19 1,341,199.00 2.9%


Certificated Supervisors' and Administrators' Salaries 1300 241,887.60 255,249.00 5.5%


TOTAL, CERTIFICATED SALARIES 1,544,850.79 1,596,448.00 3.3%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 1,589,543.95 1,628,216.00 2.4%

Classified Support Salaries 2200 3,728,380.35 3,414,941.00 -8.4%

Classified Supervisors' and Administrators' Salaries 2300 1,432,655.80 1,481,291.00 3.4%


Other Classified Salaries 2900 2,142.59 0.00 -100.0%

TOTAL, CLASSIFIED SALARIES 7,147,774.93 6,923,515.00 -3.1%

EMPLOYEE BENEFITS

STRS 3101-3102 117,879.72 122,770.00 4.1%

PERS 3201-3202 805,901.67 755,615.00 -6.2%





OPEB, Allocated 3701-3702 42,744.87 47,706.00 11.6%


PERS Reduction 3801-3802 0.00 0.00 0.0%

Other Employee Benefits 3901-3902 173,406.62 177,059.00 2.1%

TOTAL, EMPLOYEE BENEFITS 2,946,929.64 3,008,055.00 2.1%

BOOKS AND SUPPLIES


Books and Other Reference Materials 4200 11,504.75 6,900.00 -40.0%


Noncapitalized Equipment 4400 18,742.11 31,000.00 65.4%

Food 4700 6,498.15 0.00 -100.0%




37 68296 0000000Form 63




PercentDifference

SERVICES AND OTHER OPERATING EXPENSES


Travel and Conferences 5200 17,572.14 11,836.00 -32.6%


Insurance 5400-5450 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 54,116.52 60,550.00 11.9%


Transfers of Direct Costs - Interfund 5750 1,535,481.81 1,554,924.00 1.3%

Professional/Consulting Services and Operating Expenditures 5800 379,957.74 409,354.00 7.7%

Communications 5900 4,611.42 6,400.00 38.8%

TOTAL, SERVICES AND OTHER OPERATING EXPENSES 1,991,934.63 2,043,259.00 2.6%

DEPRECIATION

Depreciation Expense 6900 107,108.96 107,100.00 0.0%

TOTAL, DEPRECIATION 107,108.96 107,100.00 0.0%


Other Transfers Out



TOTAL, EXPENSES 14,277,162.88 14,268,115.00 -0.1%



37 68296 0000000Form 63




PercentDifference

INTERFUND TRANSFERS





Other Authorized Interfund Transfers Out 7619 48,057.95 46,895.00 -2.4%

(b) TOTAL, INTERFUND TRANSFERS OUT 48,057.95 46,895.00 -2.4%

OTHER SOURCES/USES

SOURCES

Other Sources


(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (48,057.95) (46,895.00) -2.4%


Unaudited ActualsOther Enterprise FundExpenses by Function

37 68296 0000000Form 63




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 14,437,623.25 14,436,640.00 0.0%

B. EXPENSES (Objects 1000-7999)

1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 14,277,162.88 14,268,115.00 -0.1%


8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENSES 14,277,162.88 14,268,115.00 -0.1%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 160,460.37 168,525.00 5.0%


b) Transfers Out 7600-7629 48,057.95 46,895.00 -2.4%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (48,057.95) (46,895.00) -2.4%


Unaudited ActualsOther Enterprise FundExpenses by Function

37 68296 0000000Form 63




PercentDifference

E. NET INCREASE (DECREASE) IN NET ASSETS/POSITION (C + D4) 112,402.42 121,630.00 8.2%

F. NET ASSETS/POSITION 1) Beginning Net Assets/Position










Unaudited ActualsOther Enterprise Fund


Form 63





Unaudited ActualsSelf-Insurance FundExpenses by Object

37 68296 0000000Form 67




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 9,300,444.26 8,500,200.00 -8.6%

B. EXPENSES


2) Classified Salaries 2000-2999 202,337.90 193,047.00 -4.6%

3) Employee Benefits 3000-3999 88,368.49 91,902.00 4.0%


5) Services and Other Operating Expenses 5000-5999 8,742,135.32 8,673,847.00 -0.8%

6) Depreciation 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENSES 9,056,437.17 8,988,196.00 -0.8%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 244,007.09 (487,996.00) -300.0%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%




37 68296 0000000Form 67




PercentDifference

E. NET INCREASE (DECREASE) IN NET ASSETS/POSITION (C + D4) 4,163,754.02 1,182,084.00 -71.6%

F. NET ASSETS/POSITION 1) Beginning Net Assets/Position a) As of July 1 - Unaudited 9791 9,094,432.95 13,258,186.97 45.8%










37 68296 0000000Form 67




PercentDifference



b) in Banks 9120 293,218.06


d) with Fiscal Agent 9135 160,710.84





5) Due from Other Funds 9310 2,158,666.40

6) Stores 9320 0.00






d) Buildings 9430 0.00

e) Accumulated Depreciation - Buildings 9435 0.00

f) Equipment 9440 29,696.03

g) Accumulated Depreciation - Equipment 9445 (29,696.03)


10) TOTAL, ASSETS 14,335,498.54



37 68296 0000000Form 67




PercentDifference

H. LIABILITIES














Net Assets/Position, June 30 (must agree with line F2) (G10 - H7) 13,258,186.97



37 68296 0000000Form 67




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue


Interest 8660 41,458.68 30,200.00 -27.2%


Fees and Contracts

In-District Premiums/ Contributions 8674 8,759,259.87 8,270,000.00 -5.6%


Other Local Revenue

All Other Local Revenue 8699 499,725.71 200,000.00 -60.0%



TOTAL, REVENUES 9,300,444.26 8,500,200.00 -8.6%



37 68296 0000000Form 67




PercentDifference





CLASSIFIED SALARIES


Classified Supervisors' and Administrators' Salaries 2300 53,958.00 56,381.00 4.5%

Clerical, Technical and Office Salaries 2400 145,280.78 136,666.00 -5.9%

Other Classified Salaries 2900 1,658.32 0.00 -100.0%

TOTAL, CLASSIFIED SALARIES 202,337.90 193,047.00 -4.6%

EMPLOYEE BENEFITS

STRS 3101-3102 292.16 0.00 -100.0%

PERS 3201-3202 25,591.29 27,080.00 5.8%

OASDI/Medicare/Alternative 3301-3302 15,215.19 14,859.00 -2.3%




OPEB, Allocated 3701-3702 994.97 1,081.00 8.6%


PERS Reduction 3801-3802 3,837.65 3,015.00 -21.4%

Other Employee Benefits 3901-3902 2,774.14 3,503.00 26.3%

TOTAL, EMPLOYEE BENEFITS 88,368.49 91,902.00 4.0%

BOOKS AND SUPPLIES



Noncapitalized Equipment 4400 17,022.93 9,000.00 -47.1%




37 68296 0000000Form 67




PercentDifference



Travel and Conferences 5200 2,456.00 5,728.00 133.2%


Insurance 5400-5450 6,288,243.16 6,490,957.00 3.2%



Transfers of Direct Costs - Interfund 5750 206,164.62 179,587.00 -12.9%

Professional/Consulting Services and Operating Expenditures 5800 2,227,369.75 1,990,975.00 -10.6%

Communications 5900 91.53 100.00 9.3%

TOTAL, SERVICES AND OTHER OPERATING EXPENSES 8,742,135.32 8,673,847.00 -0.8%

DEPRECIATION

Depreciation Expense 6900 0.00 0.00 0.0%

TOTAL, DEPRECIATION 0.00 0.00 0.0%

TOTAL, EXPENSES 9,056,437.17 8,988,196.00 -0.8%



37 68296 0000000Form 67




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 3,919,746.93 1,670,080.00 -57.4%

(a) TOTAL, INTERFUND TRANSFERS IN 3,919,746.93 1,670,080.00 -57.4%




OTHER SOURCES/USES

SOURCES

Other Sources


(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 3,919,746.93 1,670,080.00 -57.4%


Unaudited ActualsSelf-Insurance Fund

Expenses by Function37 68296 0000000

Form 67




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 9,300,444.26 8,500,200.00 -8.6%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 9,056,437.17 8,988,196.00 -0.8%


8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENSES 9,056,437.17 8,988,196.00 -0.8%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 244,007.09 (487,996.00) -300.0%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 67




PercentDifference

E. NET INCREASE (DECREASE) IN NET ASSETS/POSITION (C + D4) 4,163,754.02 1,182,084.00 -71.6%













Form 67





Unaudited ActualsFoundation Private-Purpose Trust Fund

Expenses by Object37 68296 0000000

Form 73




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 16,087.73 0.00 -100.0%

B. EXPENSES

1) Certificated Salaries 1000-1999 3,472.00 0.00 -100.0%


3) Employee Benefits 3000-3999 491.35 0.00 -100.0%


5) Services and Other Operating Expenses 5000-5999 66,905.72 0.00 -100.0%

6) Depreciation 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENSES 72,144.83 0.00 -100.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (56,057.10) 0.00 -100.0%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 73




PercentDifference

E. NET INCREASE (DECREASE) IN NET ASSETS/POSITION (C + D4) (56,057.10) 0.00 -100.0%

F. NET ASSETS/POSITION 1) Beginning Net Assets/Position a) As of July 1 - Unaudited 9791 734,999.45 678,942.35 -7.6%




e) Adjusted Beginning Net Assets/Position (F1c + F1d) 734,999.45 678,942.35 -7.6%

2) Ending Net Assets/Position, June 30 (E + F1e) 678,942.35 678,942.35 0.0% Components of Ending Net Assets/Position a) Capital Assets, Net of Related Debt/Net Investment in Capital Assets 9796 0.00 0.00 0.0%

b) Restricted Net Assets/Position 9797 678,942.35 678,942.35 0.0%

c) Unrestricted Net Assets/Position 9790 0.00 0.00 0.0%




Form 73




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00






d) Buildings 9430 0.00

e) Accumulated Depreciation - Buildings 9435 0.00

f) Equipment 9440 0.00

g) Accumulated Depreciation - Equipment 9445 0.00


10) TOTAL, ASSETS 681,134.42




Form 73




PercentDifference

H. LIABILITIES














Net Assets/Position, June 30 (must agree with line F2) (G10 - H7) 678,942.35




Form 73




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue


Interest 8660 3,368.73 0.00 -100.0%


Other Local Revenue


TOTAL, OTHER LOCAL REVENUE 16,087.73 0.00 -100.0%

TOTAL, REVENUES 16,087.73 0.00 -100.0%




Form 73




PercentDifference


Certificated Teachers' Salaries 1100 0.00 0.00 0.0%



Other Certificated Salaries 1900 3,472.00 0.00 -100.0%

TOTAL, CERTIFICATED SALARIES 3,472.00 0.00 -100.0%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 0.00 0.00 0.0%






EMPLOYEE BENEFITS

STRS 3101-3102 286.44 0.00 -100.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 17.07 0.00 -100.0%


PERS Reduction 3801-3802 0.00 0.00 0.0%


TOTAL, EMPLOYEE BENEFITS 491.35 0.00 -100.0%

BOOKS AND SUPPLIES





Food 4700 0.00 0.00 0.0%





Form 73




PercentDifference





Insurance 5400-5450 0.00 0.00 0.0%





Professional/Consulting Services and Operating Expenditures 5800 61,255.60 0.00 -100.0%


TOTAL, SERVICES AND OTHER OPERATING EXPENSES 66,905.72 0.00 -100.0%

DEPRECIATION

Depreciation Expense 6900 0.00 0.00 0.0%

TOTAL, DEPRECIATION 0.00 0.00 0.0%




TOTAL, EXPENSES 72,144.83 0.00 -100.0%




Form 73




PercentDifference

INTERFUND TRANSFERS




OTHER SOURCES/USES

SOURCES

Other Sources



(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




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




Form 73




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 16,087.73 0.00 -100.0%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%


5) Community Services 5000-5999 72,144.83 0.00 -100.0%

6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENSES 72,144.83 0.00 -100.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (56,057.10) 0.00 -100.0%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 73




PercentDifference

E. NET INCREASE (DECREASE) IN NET ASSETS/POSITION (C + D4) (56,057.10) 0.00 -100.0%






e) Adjusted Beginning Net Assets/Position (F1c + F1d) 734,999.45 678,942.35 -7.6%

2) Ending Net Assets/Position, June 30 (E + F1e) 678,942.35 678,942.35 0.0% Components of Ending Net Assets/Position a) Capital Assets, Net of Related Debt/Net Investment in Capital Assets 9796 0.00 0.00 0.0%

b) Restricted Net Assets/Position 9797 678,942.35 678,942.35 0.0%

c) Unrestricted Net Assets/Position 9790 0.00 0.00 0.0%




Form 73



9010 Other Restricted Local 678,942.35 678,942.35

Total, Restricted Balance 678,942.35 678,942.35

Supplemental

Forms


2011-12 Unaudited ActualsAVERAGE DAILY ATTENDANCE 37 68296 0000000

Form A

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: ada-d (Rev 03/23/2012) Page 1 of 2 Printed: 8/24/2012 4:01 PM


Description P-2 ADA Annual ADARevenue Limit

ADAEstimatedP-2 ADA

EstimatedAnnual ADA

EstimatedRevenue Limit

ADAELEMENTARY 1. General Education 23,022.75 23,160.02 23,160.02 23,160.02 a. Kindergarten 2,708.82 2,718.50 b. Grades One through Three 7,335.95 7,345.69 c. Grades Four through Six 7,290.90 7,294.55 d. Grades Seven and Eight 5,046.12 5,044.03 e. Opportunity Schools and Full-Day Opportunity Classes f. Home and Hospital 3.85 4.47 g. Community Day School 2. Special Education a. Special Day Class 595.24 596.28 b. Nonpublic, Nonsectarian Schools (EC 56366[a][7]) 39.95 42.03 c. Nonpublic, Nonsectarian Schools - Licensed Children's Institutions 3. TOTAL, ELEMENTARY 23,020.83 23,045.55 23,022.75 23,160.02 23,160.02 23,160.02HIGH SCHOOL 4. General Education 10,428.88 10,493.01 10,493.01 10,493.01 a. Grades Nine through Twelve 9,970.59 9,995.11 b. Continuation Education 150.06 151.55 c. Opportunity Schools and Full-Day Opportunity Classes d. Home and Hospital 4.32 5.29 e. Community Day School 5. Special Education a. Special Day Class 251.64 251.90 b. Nonpublic, Nonsectarian Schools (EC 56366[a][7]) 52.32 51.92 c. Nonpublic, Nonsectarian Schools - Licensed Children's Institutions 6. TOTAL, HIGH SCHOOL 10,428.93 10,455.77 10,428.88 10,493.01 10,493.01 10,493.01COUNTY SUPPLEMENT 7. County Community Schools (EC 1982[a]) a. Elementary 2.94 3.10 3.10 b. High School 2.45 2.59 2.59 8. Special Education a. Special Day Class - Elementary b. Special Day Class - High School c. Nonpublic, Nonsectarian Schools - Elementary d. Nonpublic, Nonsectarian Schools - High School e. Nonpublic, Nonsectarian Schools - Licensed Children's Institutions - Elementary f. Nonpublic, Nonsectarian Schools - Licensed Children's Institutions - High School 9. TOTAL, ADA REPORTED BY COUNTY OFFICES 5.39 5.69 5.69 0.00 0.00 0.0010. TOTAL, K-12 ADA (sum lines 3, 6, and 9) 33,455.15 33,507.01 33,457.32 33,653.03 33,653.03 33,653.0311. ADA for Necessary Small Schools also included in lines 3 and 6.12. REGIONAL OCCUPATIONAL CENTERS & PROGRAMS*


2011-12 Unaudited ActualsAVERAGE DAILY ATTENDANCE 37 68296 0000000

Form A

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: ada-d (Rev 03/23/2012) Page 2 of 2 Printed: 8/24/2012 4:01 PM


Description P-2 ADA Annual ADARevenue Limit

ADAEstimatedP-2 ADA

EstimatedAnnual ADA

EstimatedRevenue Limit

ADACLASSES FOR ADULTS 13. Concurrently Enrolled Secondary Students*14. Adults Enrolled, State Apportioned*15. Students 21 Years or Older and Students 19 or Older Not Continuously Enrolled Since Their 18th Birthday, Participating in Full-Time Independent Study*16. TOTAL, CLASSES FOR ADULTS (sum lines 13 through 15)17. Adults in Correctional Facilities 18. TOTAL, ADA (sum lines 10, 12, 16, and 17) 33,455.15 33,507.01 33,457.32 33,653.03 33,653.03 33,653.03SUPPLEMENTAL INSTRUCTIONAL HOURS19. ELEMENTARY* 20. HIGH SCHOOL*21. TOTAL, SUPPLEMENTAL INSTRUCTIONAL HOURS (sum lines 19 and 20)COMMUNITY DAY SCHOOLS - Additional Funds22. ELEMENTARY a. 5th & 6th Hour (ADA) - Mandatory Expelled Pupils only b. 7th & 8th Hour Pupil Hours (Hours)* 23. HIGH SCHOOL a. 5th & 6th Hour (ADA) - Mandatory Expelled Pupils only b. 7th & 8th Hour Pupil Hours (Hours)* CHARTER SCHOOLS24. Charter ADA Funded Through the Block Grant a. Charters Sponsored by Unified Districts - Resident (EC 47660) (applicable only for unified districts with Charter School General Purpose Block Grant Offset recorded on line 30 in Form RL) b. All Other Block Grant Funded Charters25. Charter ADA Funded Through the Revenue Limit 26. TOTAL, CHARTER SCHOOLS ADA (sum lines 24a, 24b, and 25) 0.00 0.00 0.00 0.00 0.00 0.0027. SUPPLEMENTAL INSTRUCTIONAL HOURS*BASIC AID "CHOICE"/COURT ORDERED VOLUNTARY PUPIL TRANSFER28. Regular Elementary and High School ADA (SB 937)

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


Unaudited Actuals2011-12 Unaudited ActualsSchedule of Capital Assets

37 68296 0000000Form ASSET

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: asset (Rev 01/27/2009) Page 1 of 1 Printed: 8/24/2012 4:02 PM

Unaudited Balance July 1

AuditAdjustments/Restatements

AuditedBalance July 1 Increases Decreases

Ending BalanceJune 30

Governmental Activities:Capital assets not being depreciated: Land 75,636,954.21 75,636,954.21 75,636,954.21 Work in Progress 22,825,607.94 22,825,607.94 3,510,091.00 13,507,853.00 12,827,845.94 Total capital assets not being depreciated 98,462,562.15 0.00 98,462,562.15 3,510,091.00 13,507,853.00 88,464,800.15Capital assets being depreciated: Land Improvements 45,742,430.62 45,742,430.62 128,061.00 45,870,491.62 Buildings 914,269,214.61 914,269,214.61 13,379,791.00 927,649,005.61 Equipment 33,580,001.30 33,580,001.30 674,788.00 19,427.00 34,235,362.30 Total capital assets being depreciated 993,591,646.53 0.00 993,591,646.53 14,182,640.00 19,427.00 1,007,754,859.53 Accumulated Depreciation for: Land Improvements (18,345,004.01) (18,345,004.01) (1,794,251.00) (20,139,255.01) Buildings (115,622,029.06) (115,622,029.06) (20,736,679.00) (136,358,708.06) Equipment (24,703,166.54) (24,703,166.54) (1,758,876.00) (14,549.00) (26,447,493.54) Total accumulated depreciation (158,670,199.61) 0.00 (158,670,199.61) (24,289,806.00) (14,549.00) (182,945,456.61) Total capital assets being depreciated, net 834,921,446.92 0.00 834,921,446.92 (10,107,166.00) 4,878.00 824,809,402.92Governmental activity capital assets, net 933,384,009.07 0.00 933,384,009.07 (6,597,075.00) 13,512,731.00 913,274,203.07

Business-Type Activities:Capital assets not being depreciated: Land 0.00 0.00 Work in Progress 0.00 0.00 Total capital assets not being depreciated 0.00 0.00 0.00 0.00 0.00 0.00Capital assets being depreciated: Land Improvements 0.00 0.00 Buildings 4,767,384.00 4,767,384.00 4,767,384.00 Equipment 8,169.60 8,169.60 8,169.60 Total capital assets being depreciated 4,775,553.60 0.00 4,775,553.60 0.00 0.00 4,775,553.60 Accumulated Depreciation for: Land Improvements 0.00 0.00 Buildings (1,748,041.55) (1,748,041.55) (105,942.00) (1,853,983.55) Equipment (6,418.54) (6,418.54) (1,167.00) (7,585.54) Total accumulated depreciation (1,754,460.09) 0.00 (1,754,460.09) (107,109.00) 0.00 (1,861,569.09) Total capital assets being depreciated, net 3,021,093.51 0.00 3,021,093.51 (107,109.00) 0.00 2,913,984.51Business-type activity capital assets, net 3,021,093.51 0.00 3,021,093.51 (107,109.00) 0.00 2,913,984.51


2011-12 Unaudited ActualsFEDERAL GRANT AWARDS,

REVENUES, AND EXPENDITURES - ALL FUNDSSCHEDULE FOR CATEGORICALS SUBJECT TO DEFERRED REVENUES

37 68296 0000000Form CAT

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: cat (Rev 06/08/2009) Page 1 Printed: 8/24/2012 4:04 PM

FEDERAL PROGRAM NAME TITLE I TITLE I ARRA EDUC JOBS LOCAL ASSIST LOCAL ASSIST FED PRESCH PRESCH ENTITLFEDERAL CATALOG NUMBER 84.01 84.389 84.41 84.027 84.027 84.173 84.027ARESOURCE CODE 3010-XXX 3011-000 3250-000 3310-282 3311-000 3315-000 3320-000REVENUE OBJECT 8290-XXX 8290-000 8290-000 8181-000 8181-000 8182-019 8182-018LOCAL DESCRIPTION (if any)AWARD 1. Prior Year Carryover 931,978.00 57,929.00 147,591.00 679.00 0.00 74,955.00 0.00 2. a. Current Year Award 1,822,358.00 0.00 95,304.00 4,804,632.00 69,100.00 145,099.00 337,783.00 b. Transferability (NCLB) c. Other Adjustments d. Adj Curr Yr Award (sum lines 2a, 2b, & 2c) 1,822,358.00 0.00 95,304.00 4,804,632.00 69,100.00 145,099.00 337,783.00 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1, 2d, & 3) 2,754,336.00 57,929.00 242,895.00 4,805,311.00 69,100.00 220,054.00 337,783.00REVENUES 5. Revenue Deferred from Prior Year 0.00 52,027.26 0.00 0.00 0.00 39,632.78 0.00 6. Cash Received in Current Year 1,986,134.84 5,902.00 242,895.00 3,217,699.00 0.00 107,872.00 253,338.00 7. Contributed Matching Funds 8. Total Available (sum lines 5, 6, & 7) 1,986,134.84 57,929.26 242,895.00 3,217,699.00 0.00 147,504.78 253,338.00EXPENDITURES 9. Donor-Authorized Expenditures 2,199,634.12 57,929.00 242,895.00 4,805,311.00 69,100.00 204,440.61 337,783.0010. Non Donor-Authorized Expenditures11. Total Expenditures (lines 9 & 10) 2,199,634.12 57,929.00 242,895.00 4,805,311.00 69,100.00 204,440.61 337,783.0012. Amounts Included in Line 6 above for Prior Year Adjustments13. Calculation of Deferred Revenue or A/P, & A/R amounts (line 8 minus line 9 plus line 12) (213,499.28) 0.26 0.00 (1,587,612.00) (69,100.00) (56,935.83) (84,445.00) a. Deferred Revenue b. Accounts Payable c. Accounts Receivable 213,499.28 0.00 0.00 1,587,612.00 69,100.00 56,935.83 84,445.0014. Unused Grant Award Calculation (line 4 minus line 9) 554,701.88 0.00 0.00 0.00 0.00 15,613.39 0.0015. If Carryover is allowed, enter line 14 amount here 554,701.88 0.00 0.00 0.00 0.00 15,613.39 0.0016. Reconciliation of Revenue (line 5 plus line 6 minus line 13a minus line 13b plus line 13c) 2,199,634.12 57,929.26 242,895.00 4,805,311.00 69,100.00 204,440.61 337,783.00




37 68296 0000000Form CAT


FEDERAL PROGRAM NAMEFEDERAL CATALOG NUMBERRESOURCE CODEREVENUE OBJECTLOCAL DESCRIPTION (if any)AWARD 1. Prior Year Carryover 2. a. Current Year Award b. Transferability (NCLB) c. Other Adjustments d. Adj Curr Yr Award (sum lines 2a, 2b, & 2c) 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1, 2d, & 3)REVENUES 5. Revenue Deferred from Prior Year 6. Cash Received in Current Year 7. Contributed Matching Funds 8. Total Available (sum lines 5, 6, & 7)EXPENDITURES 9. Donor-Authorized Expenditures10. Non Donor-Authorized Expenditures11. Total Expenditures (lines 9 & 10)12. Amounts Included in Line 6 above for Prior Year Adjustments13. Calculation of Deferred Revenue or A/P, & A/R amounts (line 8 minus line 9 plus line 12) a. Deferred Revenue b. Accounts Payable c. Accounts Receivable 14. Unused Grant Award Calculation (line 4 minus line 9)15. If Carryover is allowed, enter line 14 amount here16. Reconciliation of Revenue (line 5 plus line 6 minus line 13a minus line 13b plus line 13c)

SP ED: IDEAMENTAL HEALTH

ALLOC PRESCH STAFF DV EARLY INTRV TRANS PARTNR PERKINS 131 TITLE IITITLE II ADMIN

TRAINING PROG84.027 84.027A 84.181 84.158 84.048 84.367 84.367

3327-000 3345-XXX 3385-003 3410-060 3550-651 4035-XXX 4036-0008182-000 8182-000 8287-000 8285-060 8290-003 8290-030 8290-000

0.00 3,042.00 0.00 (55.00) 0.00 232,673.00 2,840.00676,703.00 1,511.00 117,525.00 205,153.00 103,989.00 542,355.00 0.00

676,703.00 1,511.00 117,525.00 205,153.00 103,989.00 542,355.00 0.0063,097.00

676,703.00 4,553.00 117,525.00 268,195.00 103,989.00 775,028.00 2,840.00

0.00 1,282.85 0.00 0.00 0.00 0.00 0.00507,528.00 1,134.00 83,604.00 152,040.76 97,887.26 580,758.84 2,840.52

63,042.00507,528.00 2,416.85 83,604.00 215,082.76 97,887.26 580,758.84 2,840.52

676,703.00 4,553.00 117,525.00 268,195.00 103,989.00 620,472.56 2,840.91

676,703.00 4,553.00 117,525.00 268,195.00 103,989.00 620,472.56 2,840.91

2,075.00

(169,175.00) (2,136.15) (33,921.00) (53,112.24) (6,101.74) (37,638.72) (0.39)

169,175.00 2,136.15 33,921.00 53,112.24 6,101.74 39,713.72 0.00

0.00 0.00 0.00 0.00 0.00 154,555.44 (0.91)

0.00 0.00 0.00 0.00 0.00 154,555.44 0.00

676,703.00 4,553.00 117,525.00 205,153.00 103,989.00 620,472.56 2,840.52




37 68296 0000000Form CAT


FEDERAL PROGRAM NAMEFEDERAL CATALOG NUMBERRESOURCE CODEREVENUE OBJECTLOCAL DESCRIPTION (if any)AWARD 1. Prior Year Carryover 2. a. Current Year Award b. Transferability (NCLB) c. Other Adjustments d. Adj Curr Yr Award (sum lines 2a, 2b, & 2c) 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1, 2d, & 3)REVENUES 5. Revenue Deferred from Prior Year 6. Cash Received in Current Year 7. Contributed Matching Funds 8. Total Available (sum lines 5, 6, & 7)EXPENDITURES 9. Donor-Authorized Expenditures10. Non Donor-Authorized Expenditures11. Total Expenditures (lines 9 & 10)12. Amounts Included in Line 6 above for Prior Year Adjustments13. Calculation of Deferred Revenue or A/P, & A/R amounts (line 8 minus line 9 plus line 12) a. Deferred Revenue b. Accounts Payable c. Accounts Receivable 14. Unused Grant Award Calculation (line 4 minus line 9)15. If Carryover is allowed, enter line 14 amount here16. Reconciliation of Revenue (line 5 plus line 6 minus line 13a minus line 13b plus line 13c)

TITLE II TECHTITLE III

IMMIGRANT TITLE III LEP

TITLE X EDUCFOR HOMELESS

CHILDRENIMPACT AID PL81-

874 PERKINS 132 TOTAL84.318 84.365 84.365 84.196

4045-XXX 4201-000 4203-000 5630-000 5810-200 9010-0418290-032 8290-072 8290-020 8290-000 8110-000 8285-041

492.00 0.00 48,873.00 0.00 16,388.00 0.00 1,517,385.000.00 97,200.00 457,049.00 25,793.00 58,761.00 7,398.00 9,567,713.00

0.000.00

0.00 97,200.00 457,049.00 25,793.00 58,761.00 7,398.00 9,567,713.0063,097.00

492.00 97,200.00 505,922.00 25,793.00 75,149.00 7,398.00 11,148,195.00

0.00 0.00 18,208.58 0.00 0.00 0.00 111,151.470.00 35,425.00 459,070.00 7,401.30 75,147.90 4,872.00 7,821,550.42

63,042.000.00 35,425.00 477,278.58 7,401.30 75,147.90 4,872.00 7,995,743.89

0.00 17,116.59 450,747.54 25,793.00 75,149.00 7,398.00 10,287,575.33

0.000.00 17,116.59 450,747.54 25,793.00 75,149.00 7,398.00 10,287,575.33

2,075.00

0.00 18,308.41 26,531.04 (18,391.70) (1.10) (2,526.00) (2,289,756.44)18,308.41 26,531.04 44,839.45

0.000.00 0.00 0.00 18,391.70 0.00 2,526.00 2,336,669.66

492.00 80,083.41 55,174.46 0.00 0.00 0.00 860,619.67

492.00 80,083.41 55,174.46 0.00 0.00 0.00 860,620.58

0.00 17,116.59 450,747.54 25,793.00 75,147.90 7,398.00 10,224,532.10


2011-12 Unaudited ActualsSTATE GRANT AWARDS,


37 68296 0000000Form CAT


STATE PROGRAM NAME PIP POMPIP

MID/PV/SR/SDPIP

HR/MC/WW PIP VALPIP

LP/MR/RH PIP WGPIP

CR/GR/PRRESOURCE CODE 6250-003 6250-004 6250-013 6250-015 6250-016 6250-017 6250-018REVENUE OBJECT 8590-000 8590-000 8590-000 8590-000 8590-000 8590-000 8590-000LOCAL DESCRIPTION (if any)AWARD 1. a. Prior Year Carryover 0.00 0.00 0.00 0.00 0.00 0.00 0.00 b. Restr Bal Transfers (Obj 8997) c. Adjusted Prior Year Carryover (sum lines 1a & 1b) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2. a. Current Year Award 27,437.00 136,563.00 122,955.00 41,198.00 113,360.00 40,970.00 116,837.00 b. Other Adjustments 0.00 0.00 0.00 0.00 0.00 0.00 0.00 c. Adj Curr Yr Award (sum lines 2a & 2b) 27,437.00 136,563.00 122,955.00 41,198.00 113,360.00 40,970.00 116,837.00 3. Required Matching Funds/Other 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4. Total Available Award (sum lines 1c, 2c, & 3) 27,437.00 136,563.00 122,955.00 41,198.00 113,360.00 40,970.00 116,837.00REVENUES 5. Revenue Deferred from Prior Year 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6. Cash Received in Current Year 8,735.00 51,637.00 42,906.00 17,005.00 38,467.00 15,313.00 44,583.00 7. Contributed Matching Funds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8. Total Available (sum lines 5, 6, & 7) 8,735.00 51,637.00 42,906.00 17,005.00 38,467.00 15,313.00 44,583.00EXPENDITURES 9. Donor-Authorized Expenditures 27,437.00 136,563.00 122,955.00 41,198.00 113,360.00 40,970.00 116,837.0010. Non Donor-Authorized Expenditures 0.00 0.00 0.00 0.00 0.00 0.00 0.0011. Total Expenditures (lines 9 & 10) 27,437.00 136,563.00 122,955.00 41,198.00 113,360.00 40,970.00 116,837.0012. Amounts Included in Line 6 above for Prior Year Adjustments 0.00 0.00 0.00 0.00 0.00 0.00 0.0013. Calculation of Deferred Revenue or A/P, & A/R amounts (line 8 minus line 9 plus line 12) (18,702.00) (84,926.00) (80,049.00) (24,193.00) (74,893.00) (25,657.00) (72,254.00) a. Deferred Revenue 0.00 0.00 0.00 0.00 0.00 0.00 0.00 b. Accounts Payable 0.00 0.00 0.00 0.00 0.00 0.00 0.00 c. Accounts Receivable 18,702.00 84,926.00 80,049.00 24,193.00 74,893.00 25,657.00 72,254.0014. Unused Grant Award Calculation (line 4 minus line 9) 0.00 0.00 0.00 0.00 0.00 0.00 0.0015. If Carryover is allowed, enter line 14 amount here 0.00 0.00 0.00 0.00 0.00 0.00 0.0016. Reconciliation of Revenue (line 5 plus line 6 minus line 13a minus line 13b plus line 13c) 27,437.00 136,563.00 122,955.00 41,198.00 113,360.00 40,970.00 116,837.00


2011-12 Unaudited ActualsSTATE GRANT AWARDS,


37 68296 0000000Form CAT


STATE PROGRAM NAMERESOURCE CODEREVENUE OBJECTLOCAL DESCRIPTION (if any)AWARD 1. a. Prior Year Carryover b. Restr Bal Transfers (Obj 8997) c. Adjusted Prior Year Carryover (sum lines 1a & 1b) 2. a. Current Year Award b. Other Adjustments c. Adj Curr Yr Award (sum lines 2a & 2b) 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1c, 2c, & 3)REVENUES 5. Revenue Deferred from Prior Year 6. Cash Received in Current Year 7. Contributed Matching Funds 8. Total Available (sum lines 5, 6, & 7)EXPENDITURES 9. Donor-Authorized Expenditures10. Non Donor-Authorized Expenditures11. Total Expenditures (lines 9 & 10)12. Amounts Included in Line 6 above for Prior Year Adjustments13. Calculation of Deferred Revenue or A/P, & A/R amounts (line 8 minus line 9 plus line 12) a. Deferred Revenue b. Accounts Payable c. Accounts Receivable 14. Unused Grant Award Calculation (line 4 minus line 9)15. If Carryover is allowed, enter line 14 amount here16. Reconciliation of Revenue (line 5 plus line 6 minus line 13a minus line 13b plus line 13c)

WORKABILITY SP ED LOW INC SP ED LOC STAFF TUPE VOC AG ASES TOTAL6520-XXX 6530-000 6535-000 6690-000 7010-118 9065-XXX8590-033 8590-000 8590-000 8590-000 8590-218 8677-000

0.00 0.00 0.00 31,944.00 0.00 113.00 32,057.000.00

0.00 0.00 0.00 31,944.00 0.00 113.00 32,057.00217,240.00 8,395.00 14,650.00 221,972.00 8,656.00 1,649,513.00 2,719,746.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

217,240.00 8,395.00 14,650.00 221,972.00 8,656.00 1,649,513.00 2,719,746.000.00 0.00 0.00 0.00 0.00 0.00 0.00

217,240.00 8,395.00 14,650.00 253,916.00 8,656.00 1,649,626.00 2,751,803.00

0.00 0.00 0.00 142,929.86 0.00 0.00 142,929.86146,358.00 4,198.00 10,544.00 0.00 8,656.00 1,484,674.53 1,873,076.53

0.00 0.00 0.00 0.00 0.00 0.00 0.00146,358.00 4,198.00 10,544.00 142,929.86 8,656.00 1,484,674.53 2,016,006.39

217,240.00 8,395.00 14,650.00 218,602.04 8,656.00 1,649,512.29 2,716,375.33

0.00 0.00 0.00 0.00 0.00 0.00 0.00217,240.00 8,395.00 14,650.00 218,602.04 8,656.00 1,649,512.29 2,716,375.33

0.00 0.00 0.00 0.00 0.00 0.00 0.00

(70,882.00) (4,197.00) (4,106.00) (75,672.18) 0.00 (164,837.76) (700,368.94)0.00 0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00 0.00

70,882.00 4,197.00 4,106.00 75,672.18 0.00 164,837.76 700,368.94

0.00 0.00 0.00 35,313.96 0.00 113.71 35,427.67

0.00 0.00 0.00 0.00 0.00 0.00 0.00

217,240.00 8,395.00 14,650.00 218,602.04 8,656.00 1,649,512.29 2,716,375.33


2011-12 Unaudited ActualsLOCAL GRANT AWARDS,


37 68296 0000000Form CAT


LOCAL PROGRAM NAMEALLIED HEALTH

GRANT/302 NATL FND AUTISMCA SCH

PSYCHOLOGY WIN-WIN RBHS WILDFIRE COUNS.SAXTON/MCCARTHY FDN PLTW

RESOURCE CODE 9010-004 9010-006 9010-008 9010-009 9010-016 9010-017 9010-021REVENUE OBJECT 8677-302 8699-000 8699-000 8699-509 8699-000 8699-003 8699-521LOCAL DESCRIPTION (if any)AWARD 1. a. Prior Year Carryover 8,967.00 92.00 148.00 127.00 3,994.00 3,161.00 5,350.00 b. Restr Bal Transfers (Obj 8997) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 c. Adj Prior Year Carryover (sum lines 1a & 1b) 8,967.00 92.00 148.00 127.00 3,994.00 3,161.00 5,350.00 2. a. Current Year Award 0.00 0.00 0.00 0.00 0.00 0.00 0.00 b. Other Adjustments 0.00 0.00 0.00 0.00 0.00 0.00 0.00 c. Adj Curr Yr Award (sum lines 2a & 2b) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3. Required Matching Funds/Other 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4. Total Available Award (sum lines 1c, 2c, & 3) 8,967.00 92.00 148.00 127.00 3,994.00 3,161.00 5,350.00REVENUES 5. Revenue Deferred from Prior Year 8,967.26 92.37 147.77 126.57 3,993.20 3,160.77 5,350.99 6. Cash Received in Current Year 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7. Contributed Matching Funds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8. Total Available (sum lines 5, 6, & 7) 8,967.26 92.37 147.77 126.57 3,993.20 3,160.77 5,350.99EXPENDITURES 9. Donor-Authorized Expenditures 8,967.00 92.00 148.00 0.00 3,994.00 508.79 5,349.6110. Non Donor-Authorized Expenditures 0.00 0.00 0.00 0.00 0.00 0.00 0.0011. Total Expenditures (lines 9 & 10) 8,967.00 92.00 148.00 0.00 3,994.00 508.79 5,349.6112. Amounts Included in Line 6 above for Prior Year Adjustments 0.00 0.00 0.00 0.00 0.00 0.00 0.0013. Calculation of Deferred Revenue or A/P, & A/R amounts (line 8 minus line 9 plus line 12) 0.26 0.37 (0.23) 126.57 (0.80) 2,651.98 1.38 a. Deferred Revenue 0.00 0.00 0.00 126.57 0.00 2,651.98 0.00 b. Accounts Payable 0.00 0.00 0.00 0.00 0.00 0.00 0.00 c. Accounts Receivable 0.00 0.00 0.00 0.00 0.00 0.00 0.0014. Unused Grant Award Calculation (line 4 minus line 9) 0.00 0.00 0.00 127.00 0.00 2,652.21 0.3915. If Carryover is allowed, enter line 14 amount here 0.00 0.00 0.00 127.00 0.00 2,652.21 0.0016. Reconciliation of Revenue (line 5 plus line 6 minus line 13a minus line 13b plus line 13c) 8,967.26 92.37 147.77 0.00 3,993.20 508.79 5,350.99




37 68296 0000000Form CAT


LOCAL PROGRAM NAMERESOURCE CODEREVENUE OBJECTLOCAL DESCRIPTION (if any)AWARD 1. a. Prior Year Carryover b. Restr Bal Transfers (Obj 8997) c. Adj Prior Year Carryover (sum lines 1a & 1b) 2. a. Current Year Award b. Other Adjustments c. Adj Curr Yr Award (sum lines 2a & 2b) 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1c, 2c, & 3)REVENUES 5. Revenue Deferred from Prior Year 6. Cash Received in Current Year 7. Contributed Matching Funds 8. Total Available (sum lines 5, 6, & 7)EXPENDITURES 9. Donor-Authorized Expenditures10. Non Donor-Authorized Expenditures11. Total Expenditures (lines 9 & 10)12. Amounts Included in Line 6 above for Prior Year Adjustments13. Calculation of Deferred Revenue or A/P, & A/R amounts (line 8 minus line 9 plus line 12) a. Deferred Revenue b. Accounts Payable c. Accounts Receivable 14. Unused Grant Award Calculation (line 4 minus line 9)15. If Carryover is allowed, enter line 14 amount here16. Reconciliation of Revenue (line 5 plus line 6 minus line 13a minus line 13b plus line 13c)

NATL FDN AUTISM NATL FDN AUTISM CULTURAL DIVER NATL FDN AUTISM NATL FDN AUTISM VSLLY IMPAIRED NATL FDN AUTISM9010-024 9010-025 9010-026 9010-029 9010-032 9010-034 9010-0398699-098 8699-000 8699-090 8699-000 8699-000 8699-534 8699-000

50.00 184.00 5.00 205.00 300.00 6,385.00 106.000.00 0.00 0.00 0.00 0.00 0.00 0.00

50.00 184.00 5.00 205.00 300.00 6,385.00 106.000.00 0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00 0.00

50.00 184.00 5.00 205.00 300.00 6,385.00 106.00

49.64 183.95 5.02 205.22 299.50 6,384.27 106.080.00 0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00 0.00

49.64 183.95 5.02 205.22 299.50 6,384.27 106.08

50.00 73.57 5.00 205.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.0050.00 73.57 5.00 205.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

(0.36) 110.38 0.02 0.22 299.50 6,384.27 106.080.00 110.38 0.00 0.00 299.50 6,384.27 106.080.00 0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 110.43 0.00 0.00 300.00 6,385.00 106.00

0.00 110.43 0.00 0.00 300.00 6,385.00 106.00

49.64 73.57 5.02 205.22 0.00 0.00 0.00




37 68296 0000000Form CAT



APSM MINI GRNT/ SD FDN/ASS MATH CHAR COUNTS APSM MINI GRNT/ APSM MINI GRNT/ APSM MINI GRNT/ PIP DONATIONS9010-040 9010-049 9010-050 9010-052 9010-056 9010-061 9010-0658699-000 8699-000 8699-550 8699-000 8699-000 8699-000 8699-065

318.00 121.00 107,258.00 219.00 273.00 241.00 11,535.000.00 0.00 0.00 0.00 0.00 0.00 0.00

318.00 121.00 107,258.00 219.00 273.00 241.00 11,535.000.00 0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00 0.00

318.00 121.00 107,258.00 219.00 273.00 241.00 11,535.00

318.82 121.58 107,258.16 218.56 272.63 241.01 11,534.900.00 0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00 0.00

318.82 121.58 107,258.16 218.56 272.63 241.01 11,534.90

0.00 121.00 1,883.72 219.00 0.00 0.00 87.00

0.00 0.00 0.00 0.00 0.00 0.00 0.000.00 121.00 1,883.72 219.00 0.00 0.00 87.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

318.82 0.58 105,374.44 (0.44) 272.63 241.01 11,447.90318.82 0.00 105,374.44 0.00 272.63 241.01 11,447.90

0.00 0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00 0.00

318.00 0.00 105,374.28 0.00 273.00 241.00 11,448.00

318.00 0.00 105,374.28 0.00 273.00 241.00 11,448.00

0.00 121.58 1,883.72 218.56 0.00 0.00 87.00




37 68296 0000000Form CAT



APSM MINI GRNT/ APSM MINI GRNT/ SD FOUNDATION NATL FDN AUTISM NATL FDN AUTISMCTE TEACH/CRY

ROP GIS GRANT9010-067 9010-069 9010-073 9010-080 9010-082 9010-096 9010-0978699-000 8699-000 8699-000 8699-047 8699-047 8699-000 8699-000

1,564.00 2,454.00 87.00 298.00 251.00 23,125.00 5,287.000.00 0.00 0.00 0.00 0.00 0.00 0.00

1,564.00 2,454.00 87.00 298.00 251.00 23,125.00 5,287.000.00 0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00 0.00

1,564.00 2,454.00 87.00 298.00 251.00 23,125.00 5,287.00

1,563.95 2,453.65 87.04 297.52 250.96 23,124.52 5,286.680.00 0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00 0.00

1,563.95 2,453.65 87.04 297.52 250.96 23,124.52 5,286.68

64.00 550.00 87.00 0.00 0.00 16,694.76 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.0064.00 550.00 87.00 0.00 0.00 16,694.76 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

1,499.95 1,903.65 0.04 297.52 250.96 6,429.76 5,286.681,499.95 1,903.65 0.00 297.52 250.96 6,429.76 5,286.68

0.00 0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00 0.00

1,500.00 1,904.00 0.00 298.00 251.00 6,430.24 5,287.00

1,500.00 1,904.00 0.00 298.00 251.00 6,430.24 5,287.00

64.00 550.00 87.04 0.00 0.00 16,694.76 0.00




37 68296 0000000Form CAT



COSMOS/ENGINEERING

COSMOS/MOLECULAR SDACP/CNG

SDFDN/PROMETHEA

N BOARDSD FDN/COMMESSENTIALS

SD FDN/THETEACHERS FUND

SDFDN/DRAMATIC

ARTS9010-098 9010-099 9010-101 9010-104 9010-105 9010-106 9010-1078699-009 8699-099 8699-440 8699-065 8699-011 8699-074 8699-011

1,183.00 1,500.00 1,780.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00 0.00

1,183.00 1,500.00 1,780.00 0.00 0.00 0.00 0.000.00 0.00 0.00 1,000.00 630.00 1,000.00 550.000.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 1,000.00 630.00 1,000.00 550.000.00 0.00 0.00 0.00 0.00 0.00 0.00

1,183.00 1,500.00 1,780.00 1,000.00 630.00 1,000.00 550.00

1,183.15 1,500.00 1,781.61 0.00 0.00 0.00 0.000.00 0.00 0.00 1,000.00 630.00 1,000.00 550.000.00 0.00 0.00 0.00 0.00 0.00 0.00

1,183.15 1,500.00 1,781.61 1,000.00 630.00 1,000.00 550.00

0.00 1,500.00 1,780.00 1,000.00 630.00 1,000.00 550.00

0.00 0.00 0.00 0.00 0.00 0.00 0.000.00 1,500.00 1,780.00 1,000.00 630.00 1,000.00 550.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

1,183.15 0.00 1.61 0.00 0.00 0.00 0.001,183.15 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00 0.00

1,183.00 0.00 0.00 0.00 0.00 0.00 0.00

1,183.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 1,500.00 1,781.61 1,000.00 630.00 1,000.00 550.00




37 68296 0000000Form CAT



SD FDN/MIMIOTEACH ME NATL FND AUTISM

APSM MINIGRANTS 2011-12

VILLAGE GARDENCLUB NATL FDN AUTISM NATL FDN AUTISM NATL FDN AUTISM

9010-108 9010-110 9010-111 9010-112 9010-113 9010-114 9010-1158699-072 8699-082 8699-XXX 8699-097 8699-097 8699-057 8699-0009

0.00 0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.001,540.00 500.00 2,425.00 300.00 500.00 500.00 717.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

1,540.00 500.00 2,425.00 300.00 500.00 500.00 717.000.00 0.00 0.00 0.00 0.00 0.00 0.00

1,540.00 500.00 2,425.00 300.00 500.00 500.00 717.00

0.00 0.00 0.00 0.00 0.00 0.00 0.001,540.00 500.00 2,425.00 300.00 500.00 500.00 717.15

0.00 0.00 0.00 0.00 0.00 0.00 0.001,540.00 500.00 2,425.00 300.00 500.00 500.00 717.15

1,290.00 500.00 2,311.24 205.34 500.00 150.25 717.00

0.00 0.00 0.00 0.00 0.00 0.00 0.001,290.00 500.00 2,311.24 205.34 500.00 150.25 717.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

250.00 0.00 113.76 94.66 0.00 349.75 0.15250.00 0.00 113.76 94.66 0.00 349.75 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00 0.00

250.00 0.00 113.76 94.66 0.00 349.75 0.00

250.00 0.00 113.76 94.66 0.00 349.75 0.00

1,290.00 500.00 2,311.24 205.34 500.00 150.25 717.15




37 68296 0000000Form CAT



NATL FDN AUTISM NATL FDN AUTISM NATL FDN AUTISM NATL FDN AUTISMNCOE CALSTAT

PROJ NATL FND AUTISM

COMM SERVGARDENING

CLASS9010-116 9010-117 9010-118 9010-119 9010-120 9010-121 9010-1228699-030 8699-098 8699-098 8699-040 8699-037 8699-047 8699-010

0.00 0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00480.00 455.00 500.00 547.00 11,700.00 471.00 300.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

480.00 455.00 500.00 547.00 11,700.00 471.00 300.000.00 0.00 0.00 0.00 0.00 0.00 0.00

480.00 455.00 500.00 547.00 11,700.00 471.00 300.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00480.00 455.00 500.00 547.28 11,700.00 470.97 300.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00480.00 455.00 500.00 547.28 11,700.00 470.97 300.00

0.00 455.00 282.55 547.00 869.49 0.00 300.00

0.00 0.00 0.00 0.00 0.00 0.00 0.000.00 455.00 282.55 547.00 869.49 0.00 300.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

480.00 0.00 217.45 0.28 10,830.51 470.97 0.00480.00 0.00 217.45 0.00 10,830.51 470.97 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00 0.00

480.00 0.00 217.45 0.00 10,830.51 471.00 0.00

480.00 0.00 217.45 0.00 10,830.51 471.00 0.00

0.00 455.00 282.55 547.28 869.49 0.00 300.00




37 68296 0000000Form CAT



AFCEA ROBOTICSPROG

SD FDN / IPODLAB PROJ

SD FDN / ADVLIBRARY

SD FDN / CHOICEPROJ NATL FDN AUTISM

KEBOKFOUNDATION SD FDN / 073

9010-123 9010-125 9010-126 9010-127 9010-129 9010-130 9010-1318699-010 8699-072 8699-072 8699-037 8699-097 8699-336 8699-073

0.00 0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00500.00 3,500.00 2,000.00 3,000.00 300.00 1,000.00 1,000.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

500.00 3,500.00 2,000.00 3,000.00 300.00 1,000.00 1,000.000.00 0.00 0.00 0.00 0.00 0.00 0.00

500.00 3,500.00 2,000.00 3,000.00 300.00 1,000.00 1,000.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00500.00 3,500.00 2,000.00 3,000.00 300.00 1,000.00 1,000.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00500.00 3,500.00 2,000.00 3,000.00 300.00 1,000.00 1,000.00

500.00 0.00 0.00 0.00 300.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00500.00 0.00 0.00 0.00 300.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 3,500.00 2,000.00 3,000.00 0.00 1,000.00 1,000.000.00 3,500.00 2,000.00 3,000.00 0.00 1,000.00 1,000.000.00 0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 3,500.00 2,000.00 3,000.00 0.00 1,000.00 1,000.00

0.00 3,500.00 2,000.00 3,000.00 0.00 1,000.00 1,000.00

500.00 0.00 0.00 0.00 300.00 0.00 0.00




37 68296 0000000Form CAT



RENNINGER MS VOUCHER EEII TOTAL9010-180 9010-329 9010-3428699-580 8699-328 8699-000

71,687.00 58,669.00 671.00 317,595.000.00 0.00 0.00 0.00

71,687.00 58,669.00 671.00 317,595.000.00 0.00 0.00 35,415.000.00 0.00 0.00 0.00

0.00 0.00 0.00 35,415.0081.00 0.00 0.00 81.00

71,768.00 58,669.00 671.00 353,091.00

71,686.74 0.00 671.14 258,925.2381.38 0.00 0.00 35,496.780.00 0.00 0.00 0.00

71,768.12 0.00 671.14 294,422.01

6,025.62 33,241.69 0.00 93,754.63

0.00 0.00 0.00 0.006,025.62 33,241.69 0.00 93,754.63

0.00 0.00 0.00 0.00

65,742.50 (33,241.69) 671.14 200,667.3865,742.50 0.00 671.14 233,905.99

0.00 0.00 0.00 0.000.00 33,241.69 0.00 33,241.69

65,742.38 25,427.31 671.00 259,336.37

65,742.38 25,427.31 671.00 259,335.98

6,025.62 33,241.69 0.00 93,757.71


2011-12 Unaudited ActualsFEDERAL AWARDS,

REVENUES, AND EXPENDITURES - ALL FUNDSSCHEDULE FOR CATEGORICALS SUBJECT TO RESTRICTED ENDING BALANCES

37 68296 0000000Form CAT


FEDERAL PROGRAM NAME TOTALFEDERAL CATALOG NUMBERRESOURCE CODEREVENUE OBJECTLOCAL DESCRIPTION (if any)AWARD 1. Prior Year Restricted Ending Balance 0.00 2. a. Current Year Award 0.00 b. Other Adjustments 0.00 c. Adj Curr Yr Award (sum lines 2a & 2b) 0.00 0.00 3. Required Matching Funds/Other 0.00 4. Total Available Award (sum lines 1, 2c, & 3) 0.00 0.00REVENUES 5. Cash Received in Current Year 0.00 6. Amounts Included in Line 5 for Prior Year Adjustments 0.00 7. a. Accounts Receivable (line 2c minus lines 5 & 6) 0.00 0.00 b. Noncurrent Accounts Receivable 0.00 c. Current Accounts Receivable (line 7a minus line 7b) 0.00 0.00 8. Contributed Matching Funds 0.00 9. Total Available (sum lines 5, 7c, & 8) 0.00 0.00EXPENDITURES10. Donor-Authorized Expenditures 0.0011. Non Donor-Authorized Expenditures 0.0012. Total Expenditures (line 10 plus line 11) 0.00 0.00RESTRICTED ENDING BALANCE13. Current Year (line 4 minus line 10) 0.00 0.00


2011-12 Unaudited ActualsSTATE AWARDS,


37 68296 0000000Form CAT


STATE PROGRAM NAME ELAP LOTTERY I/M LOTTERY I/M - ROP

SP ED: MENTALHEALTH

SERVICES EIA - SCE EIA - LEP EIA - ELAPRESOURCE CODE 6286-000 6300-000 6300-000 6512-000 7090-001 7091-XXX 7091-286REVENUE OBJECT 8590-203 8560-XXX 8782-XXX 8590-000 8311-000 8311-000 8311-000LOCAL DESCRIPTION (if any)AWARD 1. a. Prior Year Restricted Ending Balance 27,911.83 892,900.73 15,091.00 0.00 795,877.25 1,203,203.91 90,180.00 b. Restr Bal Transfers (Obj 8997) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 c. Adj PY Restricted Ending Bal (sum lines 1a & 1b) 27,911.83 892,900.73 15,091.00 0.00 795,877.25 1,203,203.91 90,180.00 2. a. Current Year Award 0.00 931,657.51 15,535.00 1,039,464.00 814,327.00 1,254,371.00 0.00 b. Other Adjustments 0.00 0.00 0.00 0.00 0.00 0.00 0.00 c. Adj Curr Yr Award (sum lines 2a & 2b) 0.00 931,657.51 15,535.00 1,039,464.00 814,327.00 1,254,371.00 0.00 3. Required Matching Funds/Other 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4. Total Available Award (sum lines 1c, 2c, & 3) 27,911.83 1,824,558.24 30,626.00 1,039,464.00 1,610,204.25 2,457,574.91 90,180.00REVENUES 5. Cash Received in Current Year 0.00 23,604.38 0.00 1,039,464.00 814,327.00 1,254,371.00 0.00 6. Amounts Included in Line 5 for Prior Year Adjustments 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7. a. Accounts Receivable (line 2c minus lines 5 & 6) 0.00 908,053.13 15,535.00 0.00 0.00 0.00 0.00 b. Noncurrent Accounts Receivable 0.00 0.00 0.00 0.00 0.00 0.00 0.00 c. Current Accounts Receivable (line 7a minus line 7b) 0.00 908,053.13 15,535.00 0.00 0.00 0.00 0.00 8. Contributed Matching Funds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 9. Total Available (sum lines 5, 7c, & 8) 0.00 931,657.51 15,535.00 1,039,464.00 814,327.00 1,254,371.00 0.00EXPENDITURES10. Donor-Authorized Expenditures 25,869.41 829,908.62 28,692.00 130,228.31 903,651.93 1,641,741.71 84,635.0011. Non Donor-Authorized Expenditures 0.00 0.00 0.00 0.00 0.00 0.00 0.0012. Total Expenditures (line 10 plus line 11) 25,869.41 829,908.62 28,692.00 130,228.31 903,651.93 1,641,741.71 84,635.00RESTRICTED ENDING BALANCE13. Current Year (line 4 minus line 10) 2,042.42 994,649.62 1,934.00 909,235.69 706,552.32 815,833.20 5,545.00


2011-12 Unaudited ActualsSTATE AWARDS,


37 68296 0000000Form CAT


STATE PROGRAM NAMERESOURCE CODEREVENUE OBJECTLOCAL DESCRIPTION (if any)AWARD 1. a. Prior Year Restricted Ending Balance b. Restr Bal Transfers (Obj 8997) c. Adj PY Restricted Ending Bal (sum lines 1a & 1b) 2. a. Current Year Award b. Other Adjustments c. Adj Curr Yr Award (sum lines 2a & 2b) 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1c, 2c, & 3)REVENUES 5. Cash Received in Current Year 6. Amounts Included in Line 5 for Prior Year Adjustments 7. a. Accounts Receivable (line 2c minus lines 5 & 6) b. Noncurrent Accounts Receivable c. Current Accounts Receivable (line 7a minus line 7b) 8. Contributed Matching Funds 9. Total Available (sum lines 5, 7c, & 8)EXPENDITURES10. Donor-Authorized Expenditures11. Non Donor-Authorized Expenditures12. Total Expenditures (line 10 plus line 11)RESTRICTED ENDING BALANCE13. Current Year (line 4 minus line 10)

SPECIAL ED TRANSP TRANSP - SP ED MAINT ROP TOTAL6500-XXX 7230-000 7240-000 8150-XXX 9025-XXX

8782-XXX

506,670.00 325,305.82 92,000.00 0.00 588,725.25 4,537,865.790.00 0.00 0.00 0.00 0.00 0.00

506,670.00 325,305.82 92,000.00 0.00 588,725.25 4,537,865.7922,398,805.00 2,485,333.00 555,279.00 0.00 2,422,779.00 31,917,550.51

0.00 0.00 0.00 0.00 0.00 0.00

22,398,805.00 2,485,333.00 555,279.00 0.00 2,422,779.00 31,917,550.5113,776,991.81 710,279.15 4,374,490.06 4,133,064.21 0.00 22,994,825.23

36,682,466.81 3,520,917.97 5,021,769.06 4,133,064.21 3,011,504.25 59,450,241.53

16,780,516.00 2,485,333.29 555,279.00 0.00 1,623,224.00 24,576,118.67

0.00 0.00 0.00 0.00 0.00 0.00

5,618,289.00 (0.29) 0.00 0.00 799,555.00 7,341,431.840.00 0.00 0.00 0.00 0.00 0.00

5,618,289.00 (0.29) 0.00 0.00 799,555.00 7,341,431.8413,776,991.81 710,279.15 4,374,490.06 4,133,064.21 0.00 22,994,825.23

36,175,796.81 3,195,612.15 4,929,769.06 4,133,064.21 2,422,779.00 54,912,375.74

36,682,467.55 3,197,688.62 5,021,769.06 4,133,064.21 2,515,548.98 55,195,265.40

0.00 0.00 0.00 0.00 0.00

36,682,467.55 3,197,688.62 5,021,769.06 4,133,064.21 2,515,548.98 55,195,265.40

(0.74) 323,229.35 0.00 0.00 495,955.27 4,254,976.13


2011-12 Unaudited ActualsLOCAL AWARDS,


37 68296 0000000Form CAT


LOCAL PROGRAM NAME P LOWERY N LOWERY TOTALRESOURCE CODE 9010-079 9010-081REVENUE OBJECT 8699-591 8699-598LOCAL DESCRIPTION (if any)AWARD 1. a. Prior Year Restricted Ending Balance 135.00 916.00 1,051.00 b. Restr Bal Transfers (Obj 8997) 0.00 0.00 0.00 c. Adj PY Restricted Ending Bal (sum lines 1a & 1b) 135.00 916.00 1,051.00 2. a. Current Year Award 0.00 0.00 0.00 b. Other Adjustments 0.00 0.00 0.00 c. Adj Curr Yr Award (sum lines 2a & 2b) 0.00 0.00 0.00 3. Required Matching Funds/Other 0.00 0.00 0.00 4. Total Available Award (sum lines 1c, 2c, & 3) 135.00 916.00 1,051.00REVENUES 5. Cash Received in Current Year 0.00 0.00 0.00 6. Amounts Included in Line 5 for Prior Year Adjustments 0.00 0.00 0.00 7. a. Accounts Receivable (line 2c minus lines 5 & 6) 0.00 0.00 0.00 b. Noncurrent Accounts Receivable 0.00 0.00 0.00 c. Current Accounts Receivable (line 7a minus line 7b) 0.00 0.00 0.00 8. Contributed Matching Funds 0.00 0.00 0.00 9. Total Available (sum lines 5, 7c, & 8) 0.00 0.00 0.00EXPENDITURES10. Donor-Authorized Expenditures 73.81 0.00 73.8111. Non Donor-Authorized Expenditures 0.00 0.00 0.0012. Total Expenditures (line 10 plus line 11) 73.81 0.00 73.81RESTRICTED ENDING BALANCE13. Current Year (line 4 minus line 10) 61.19 916.00 977.19


Unaudited Actuals2011-12 Unaudited Actuals

GENERAL FUNDCurrent Expense Formula/Minimum Classroom Compensation

37 68296 0000000Form CEA

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: cea (Rev 03/16/2012) Page 1 of 1 Printed: 8/24/2012 4:05 PM

PART I - CURRENTEXPENSE FORMULA

Total Expensefor Year

(1)EDPNo.

Reductions(See Note 1)

(2)EDPNo.

Current Expenseof Education(Col 1 - Col 2)

(3)EDPNo.

Reductions(Extracted)

(See Note 2)(4a)

Reductions(Overrides)*(See Note 2)

(4b)EDPNo.

Current Expense-Part II

(Col 3 - Col 4)(5)

EDPNo.

1000 - CertificatedSalaries 119,657,432.87 301 2,624,888.26 303 117,032,544.61 305 39,690.50 307 116,992,854.11 309

2000 - Classified Salaries 41,548,069.15 311 1,164,790.76 313 40,383,278.39 315 4,731,398.87 317 35,651,879.52 3193000 - Employee Benefits(Excluding 3800) 52,100,084.07 321 1,771,600.28 323 50,328,483.79 325 1,980,414.29 327 48,348,069.50 3294000 - Books, SuppliesEquip Replace. (6500) 8,798,985.53 331 228,530.40 333 8,570,455.13 335 2,504,215.02 337 6,066,240.11 3395000 - Services. . . &7300 - Indirect Costs 24,200,925.44 341 752,891.48 343 23,448,033.96 345 7,092,458.83 347 16,355,575.13 349

TOTAL 239,762,795.88 365 TOTAL 223,414,618.37 369

Note 1 - In Column 2, report expenditures for the following programs: Nonagency (Goals 7100-7199), Community Services (Goal 8100), Food Services (Function 3700), Fringe Benefits for Retired Persons (Objects 3701-3702), and Facilities Acquisition & Construction (Function 8500).

Note 2 - In Column 4, report expenditures for: Transportation (Function 3600), Lottery Expenditures (Resource 1100), Special Education Students in Nonpublic Schools (Function 1180), and other federal or state categorical aid in which funds were granted for expenditures in a program not incurring any teacher salary expenditures or requiring disbursement of the funds without regard to the requirements of EC Section 41372

* If an amount (even zero) is entered in any row of Column 4b or in Line 13b, the form uses only the values in Column 4b and Line 13b rather than the values in Column 4a and Line 13a.

PART II: MINIMUM CLASSROOM COMPENSATION (Instruction, Functions 1000-1999) ObjectEDPNo.

1. Teacher Salaries as Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1100 99,743,013.48 3752. Salaries of Instructional Aides Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2100 10,341,420.16 3803. STRS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3101 & 3102 8,138,619.99 3824. PERS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3201 & 3202 1,610,959.70 3835. OASDI - Regular, Medicare and Alternative. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3301 & 3302 2,256,475.21 3846. Health & Welfare Benefits (EC 41372) (Include Health, Dental, Vision, Pharmaceutical, and Annuity Plans). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3401 & 3402 13,266,014.47 3857. Unemployment Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3501 & 3502 1,813,505.07 3908. Workers' Compensation Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3601 & 3602 2,648,348.40 3929. OPEB, Active Employees (EC 41372). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3751 & 3752 700,569.2110. Other Benefits (EC 22310). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3901 & 3902 3,245,834.44 39311. SUBTOTAL Salaries and Benefits (Sum Lines 1 - 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 143,764,760.13 39512. Less: Teacher and Instructional Aide Salaries and Benefits deducted in Column 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,099.4613a. Less: Teacher and Instructional Aide Salaries and Benefits (other than Lottery) deducted in Column 4a (Extracted). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00 396 b. Less: Teacher and Instructional Aide Salaries and Benefits (other than Lottery) deducted in Column 4b (Overrides)*. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39614. TOTAL SALARIES AND BENEFITS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 143,763,660.67 39715. Percent of Current Cost of Education Expended for Classroom Compensation (EDP 397 divided by EDP 369) Line 15 must equal or exceed 60% for elementary, 55% for unified and 50% for high school districts to avoid penalty under provisions of EC 41372. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64.35%16. District is exempt from EC 41372 because it meets the provisions of EC 41374. (If exempt, enter 'X') . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART III: DEFICIENCY AMOUNT

A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under thprovisions of EC 41374.A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under thprovisions of EC 41374.1. Minimum percentage required (60% elementary, 55% unified, 50% high) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55.00%2. Percentage spent by this district (Part II, Line 15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64.35%3. Percentage below the minimum (Part III, Line 1 minus Line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00%4. District's Current Expense of Education after reductions in columns 4a or 4b (Part I, EDP 369). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 223,414,618.375. Deficiency Amount (Part III, Line 3 times Line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00



Schedule of Long-Term Liabilities37 68296 0000000

Form DEBT

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: debt (Rev 03/28/2008) Page 1 of 1 Printed: 8/24/2012 4:06 PM

Unaudited Balance July 1

AuditAdjustments/Restatements

AuditedBalance July 1 Increases Decreases

Ending BalanceJune 30

Amounts DueWithin One Year

Governmental Activities:

General Obligation Bonds Payable 173,368,013.00 173,368,013.00 53,605,216.00 57,135,000.00 169,838,229.00 3,485,000.00 State School Building Loans Payable 0.00 0.00 Certificates of Participation Payable 0.00 0.00 Capital Leases Payable 531,348.62 531,348.62 2,200,000.00 764,744.00 1,966,604.62 211,002.00 Lease Revenue Bonds Payable 140,422,492.00 140,422,492.00 9,803,083.00 106,796,707.00 43,428,868.00 400,000.00 Other General Long-Term Debt 601,215,100.30 (37,502.00) 601,177,598.30 223,204,376.00 72,892,524.00 751,489,450.30 14,585,004.00 Net OPEB Obligation 12,533,979.00 12,533,979.00 3,154,324.00 15,688,303.00 0.00 Compensated Absences Payable 4,503,617.12 4,503,617.12 89,624.87 4,593,241.99 4,593,241.99

Governmental activities long-term liabilities 932,574,550.04 (37,502.00) 932,537,048.04 292,056,623.87 237,588,975.00 987,004,696.91 23,274,247.99

Business-Type Activities:

General Obligation Bonds Payable 0.00 0.00 State School Building Loans Payable 0.00 0.00 Certificates of Participation Payable 0.00 0.00 Capital Leases Payable 0.00 0.00 Lease Revenue Bonds Payable 0.00 0.00 Other General Long-Term Debt 0.00 0.00 Net OPEB Obligation 0.00 0.00 Compensated Absences Payable 0.00 0.00

Business-type activities long-term liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00


Unaudited ActualsFiscal Year 2011-12

School District Appropriations Limit Calculations37 68296 0000000

Form GANN

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: gann-d (Rev 05/11/2012) Page 1 of 3 Printed: 8/24/2012 4:07 PM

2011-12Calculations

2012-13Calculations

Extracted Entered Data/ Extracted Entered Data/Data Adjustments* Totals Data Adjustments* Totals

A. PRIOR YEAR DATA 2010-11 Actual 2011-12 Actual(2010-11 Actual Appropriations Limit and Gann ADAare from district's prior year Gann data reported to the CDE)

1. FINAL PRIOR YEAR APPROPRIATIONS LIMIT(Preload/Line D11, PY column) 178,899,517.48 178,899,517.48 185,608,913.10

2. PRIOR YEAR GANN ADA (Preload/Line B9, PY column) 33,054.47 33,054.47 33,455.15

ADJUSTMENTS TO PRIOR YEAR LIMIT Adjustments to 2010-11 Adjustments to 2011-123. District Lapses, Reorganizations and Other Transfers4. Temporary Voter Approved Increases5. Less: Lapses of Voter Approved Increases6. TOTAL ADJUSTMENTS TO PRIOR YEAR LIMIT

(Lines A3 plus A4 minus A5) 0.00 0.00

7. ADJUSTMENTS TO PRIOR YEAR ADA(Only for district lapses, reorganizations and other transfers, and only if adjustments to the appropriations limit are entered in Line A3 above)

B. CURRENT YEAR GANN ADA 2011-12 P2 Report 2012-13 P2 Estimate(2011-12 data should tie to Principal ApportionmentAttendance Software reports)1. Total K-12 ADA (Form A, Line 10) 33,455.15 33,455.15 33,653.03 33,653.032. ROC/P ADA**3. Total Charter Schools ADA (Form A, Line 26) 0.00 0.00 0.00 0.004. Total Supplemental Instructional Hours**5. Divide Line B4 by 700 (Round to 2 decimal places)6. TOTAL P2 ADA (Lines B1 through B3 plus B5) 33,455.15 33,653.03

OTHER ADA(From Principal Apportionment Attendance Software)7. Apprentice Hours - High School8. Divide Line B7 by 525 (Round to 2 decimal places) 0.00 0.009. TOTAL CURRENT YEAR GANN ADA

(Sum Lines B6 plus B8) 33,455.15 33,653.03

C. LOCAL PROCEEDS OF TAXES/STATE AID RECEIVED 2011-12 Actual 2012-13 BudgetTAXES AND SUBVENTIONS (Funds 01, 09, and 62)1. Homeowners' Exemption (Object 8021) 1,099,866.86 1,099,866.86 1,099,868.00 1,099,868.002. Timber Yield Tax (Object 8022) 0.00 0.00 0.00 0.003. Other Subventions/In-Lieu Taxes (Object 8029) 0.00 0.00 0.00 0.004. Secured Roll Taxes (Object 8041) 108,715,450.69 108,715,450.69 108,762,355.00 108,762,355.005. Unsecured Roll Taxes (Object 8042) 3,800,888.10 3,800,888.10 3,762,289.00 3,762,289.006. Prior Years' Taxes (Object 8043) 14,175.58 14,175.58 5,496.00 5,496.007. Supplemental Taxes (Object 8044) 1,157,079.91 1,157,079.91 1,030,225.00 1,030,225.008. Ed. Rev. Augmentation Fund (ERAF) (Object 8045) (12,472,867.00) (12,472,867.00) (12,244,280.00) (12,244,280.00)9. Penalties and Int. from Delinquent Taxes (Object 8048) 0.00 0.00 0.00 0.0010. Other In-Lieu Taxes (Object 8082) 0.00 0.00 0.00 0.0011. Comm. Redevelopment Funds (Obj. 8047 & 8625) 0.00 0.00 0.00 0.0012. Parcel Taxes (Object 8621) 0.00 0.00 0.00 0.0013. Other Non-Ad Valorem Taxes (Object 8622) (Taxes only) 0.00 0.00 0.00 0.0014. Penalties and Int. from Delinquent Non-Revenue Limit

Taxes (Object 8629) (Only those for the above taxes) 0.00 0.00 0.00 0.0015. Transfers to Charter Schools

in Lieu of Property Taxes (Object 8096) 0.00 0.00 0.00 0.0016. TOTAL TAXES AND SUBVENTIONS

(Lines C1 through C15) 102,314,594.14 0.00 102,314,594.14 102,415,953.00 0.00 102,415,953.00

OTHER LOCAL REVENUES (Funds 01, 09, and 62)17. To General Fund from Bond Interest and Redemption

Fund (Excess debt service taxes) (Object 8914) 0.00 0.00 0.00 0.0018. TOTAL LOCAL PROCEEDS OF TAXES

(Lines C16 plus C17) 102,314,594.14 0.00 102,314,594.14 102,415,953.00 0.00 102,415,953.00




Form GANN


2011-12Calculations

2012-13Calculations


EXCLUDED APPROPRIATIONS

19. Medicare (Enter federally mandated amounts only fromobjs. 3301 & 3302; do not include negotiated amounts)

2,197,433.10 2,393,070.00

OTHER EXCLUSIONS20. Americans with Disabilities Act21. Unreimbursed Court Mandated Desegregation

Costs 22. Other Unfunded Court-ordered or Federal Mandates23. TOTAL EXCLUSIONS (Lines C19 through C22) 2,197,433.10 2,393,070.00

STATE AID RECEIVED (Funds 01, 09, and 62)24. Revenue Limit State Aid - Current Year (Object 8011) 72,994,518.00 72,994,518.00 60,049,722.00 60,049,722.0025. Revenue Limit State Aid - Prior Years (Object 8019) 38,647.00 38,647.00 0.00 0.0026. Supplemental Instruction - CY (Res. 0000, Object 8590)** 1,184,371.00 1,184,371.00 1,184,371.00 1,184,371.0027. Supplemental Instruction - PY (Res. 0000, Object 8590)** 0.00 0.0028. Comm Day Sch Addl Funding - CY

(Res. 2430, Obj. 8311 and Res. 0000, Obj. 8590)** 0.00 0.0029. Comm Day Sch Addl Funding - PY

(Res. 2430, Obj. 8319 and Res. 0000, Obj. 8590)** 0.00 0.0030. ROC/P Apportionment - CY (Res. 0000, Object 8590)** 2,422,779.00 2,422,779.00 2,446,958.00 2,446,958.0031. ROC/P Apportionment - PY (Res. 0000, Object 8590)** 0.00 0.0032. Charter Schs. Gen. Purpose Entitlement (Object 8015) 0.00 0.00 0.00 0.0033. Charter Schs. Categorical Block Grant (Object 8590)** 0.00 0.0034. Class Size Reduction, Grades K-3 (Object 8434) 6,099,932.00 6,099,932.00 5,959,044.00 5,959,044.0035. Class Size Reduction, Grade 9 (Object 8590)** 974,306.00 974,306.00 974,306.00 974,306.0036. SUBTOTAL STATE AID RECEIVED

(Lines C24 through C35) 79,133,097.00 4,581,456.00 83,714,553.00 66,008,766.00 4,605,635.00 70,614,401.00

ADD BACK TRANSFERS TO COUNTY 37. County Office Funds Transfer (Form RL, Line 32) 29,050.00 29,050.00 15,995.00 15,995.0038. TOTAL STATE AID (Lines C36 plus C37) 79,162,147.00 4,581,456.00 83,743,603.00 66,024,761.00 4,605,635.00 70,630,396.00

DATA FOR INTEREST CALCULATION39. Total Revenues (Funds 01, 09 & 62; objects 8000-8799) 252,280,036.75 252,280,036.75 234,401,853.00 234,401,853.0040. Total Interest and Return on Investments

(Funds 01, 09, and 62; objects 8660 and 8662) 491,195.63 491,195.63 300,000.00 300,000.00

APPROPRIATIONS LIMIT CALCULATIONS 2011-12 Actual 2012-13 BudgetD. PRELIMINARY APPROPRIATIONS LIMIT

1. Revised Prior Year Program Limit (Lines A1 plus A6) 178,899,517.48 185,608,913.102. Inflation Adjustment 1.0251 1.03773. Program Population Adjustment (Lines B9 divided

by [A2 plus A7]) (Round to four decimal places) 1.0121 1.00594. PRELIMINARY APPROPRIATIONS LIMIT

(Lines D1 times D2 times D3) 185,608,913.10 193,742,746.70

APPROPRIATIONS SUBJECT TO THE LIMIT5. Local Revenues Excluding Interest (Line C18) 102,314,594.14 102,415,953.006. Preliminary State Aid Calculation

a. Minimum State Aid in Local Limit (Greater of $120 times Line B9 or $2,400; but not greaterthan Line C38 or less than zero) 4,014,618.00 4,038,363.60

b. Maximum State Aid in Local Limit (Lesser of Line C38 or Lines D4 minus D5 plus C23; but not less than zero) 83,743,603.00 70,630,396.00

c. Preliminary State Aid in Local Limit(Greater of Lines D6a or D6b) 83,743,603.00 70,630,396.00

7. Local Revenues in Proceeds of Taxesa. Interest Counting in Local Limit (Line C40 divided by

[Lines C39 minus C40] times [Lines D5 plus D6c]) 362,966.73 221,757.77b. Total Local Proceeds of Taxes (Lines D5 plus D7a) 102,677,560.87 102,637,710.77

8. State Aid in Proceeds of Taxes (Greater of Line D6a, or Lines D4 minus D7b plus C23; but not greaterthan Line C38 or less than zero) 83,743,603.00 70,630,396.00

9. Total Appropriations Subject to the Limita. Local Revenues (Line D7b) 102,677,560.87b. State Subventions (Line D8) 83,743,603.00c. Less: Excluded Appropriations (Line C23) 2,197,433.10d. TOTAL APPROPRIATIONS SUBJECT TO THE LIMIT

(Lines D9a plus D9b minus D9c) 184,223,730.77




Form GANN


2011-12Calculations

2012-13Calculations


10. Adjustments to the Limit Per Government Code Section 7902.1(Line D9d minus D4; if negative, then zero) 0.00

If not zero report amount to:Ana J. Matosantos, DirectorState Department of FinanceAttention: School Gann LimitsState Capitol, Room 1145Sacramento, CA 95814

Summary 2011-12 Actual 2012-13 Budget11. Adjusted Appropriations Limit

(Lines D4 plus D10) 185,608,913.10 193,742,746.7012. Appropriations Subject to the Limit

(Line D9d) 184,223,730.77

* Please provide below an explanation for each entry in the adjustments column.** Impacted by the flexibility provisions of SBX3 4 (Chapter 12, Statutes of 2009), as amended by SB 70 (Chapter 7, Statutes of 2011). Amounts in Section C, State Aid Received, can no longer be extracted and must be manually input into the Adjustments column.

Joy Ramiro (858) 521-2781Gann Contact Person Contact Phone Number



Indirect Cost Rate Worksheet37 68296 0000000

Form ICR

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: icr (Rev 02/15/2012) Page 1 of 3 Printed: 8/24/2012 4:07 PM

Part I - General Administrative Share of Plant Services Costs California's indirect cost plan allows that the general administrative costs in the indirect cost pool may include that portion of plant services costs (maintenance and operations costs and facilities rents and leases costs) attributable to the general administrative offices. The calculation of the plant services costs attributed to general administration and included in the pool is standardized and automated using the percentage of salaries and benefits relating to general administration as proxy for the percentage of square footage occupied by general administration.

A. Salaries and Benefits - Other General Administration and Centralized Data Processing 1. Salaries and benefits paid through payroll (Funds 01, 09, and 62, objects 1000-3999 except 3701-3702) (Functions 7200-7700, goals 0000 and 9000) 9,908,010.37 2. Contracted general administrative positions not paid through payroll a. Enter the costs, if any, of general administrative positions performing services ON SITE but paid through a contract, rather than through payroll, in functions 7200-7700, goals 0000 and 9000, Object 5800. b. If an amount is entered on Line A2a, provide the title, duties, and approximate FTE of each general administrative position paid through a contract. Retain supporting documentation in case of audit.

B. Salaries and Benefits - All Other Activities 1. Salaries and benefits paid through payroll (Funds 01, 09, and 62, objects 1000-3999 except 3701-3702) (Functions 1000-6999, 7100-7180, & 8100-8400; Functions 7200-7700, all goals except 0000 & 9000) 203,084,880.81 C. Percentage of Plant Services Costs Attributable to General Administration (Line A1 plus Line A2a, divided by Line B1; zero if negative) (See Part III, Lines A5 and A6) 4.88%

Part II - Adjustments for Employment Separation Costs When an employee separates from service, the local educational agency (LEA) may incur costs associated with the separation in addition to the employee's regular salary and benefits for the final pay period. These additional costs can be categorized as "normal" or "abnormal or mass" separation costs.

Normal separation costs include items such as pay for accumulated unused leave or routine severance pay authorized by governing board policy. Normal separation costs are not allowable as direct costs to federal programs, but are allowable as indirect costs. State programs may have similar restrictions. Where federal or state program guidelines required that the LEA charge an employee's normal separation costs to an unrestricted resource rather than to the restricted program in which the employee worked, the LEA may identify and enter these costs on Line A for inclusion in the indirect cost pool.

Abnormal or mass separation costs are those costs resulting from actions taken by an LEA to influence employees to terminate their employment earlier than they normally would have. Abnormal or mass separation costs include retirement incentives such as a Golden Handshake or severance packages negotiated to effect termination. Abnormal or mass separation costs may not be charged to federal programs as either direct costs or indirect costs. Where an LEA paid abnormal or mass separation costs on behalf of positions in general administrative functions included in the indirect cost pool, the LEA must identify and enter these costs on Line B for exclusion from the pool.

A. Normal Separation Costs (optional) Enter any normal separation costs paid on behalf of employees of restricted state or federal programs that were charged to an unrestricted resource (0000-1999) in funds 01, 09, and 62 with functions 1000-6999 or 8100-8400 rather than to the restricted program. These costs will be moved in Part III from base costs to the indirect cost pool. Retain supporting documentation.

B. Abnormal or Mass Separation Costs (required) Enter any abnormal or mass separation costs paid on behalf of general administrative positions charged to unrestricted resources (0000-1999) in funds 01, 09, and 62 with functions 7200-7700. These costs will be moved in Part III from the indirect cost pool to base costs. If none, enter zero. 0.00




Form ICR


Part III - Indirect Cost Rate Calculation (Funds 01, 09, and 62, unless indicated otherwise)

A. Indirect Costs 1. Other General Administration, less portion charged to restricted resources or specific goals (Functions 7200-7600, objects 1000-5999, minus Line B9) 7,515,788.32 2. Centralized Data Processing, less portion charged to restricted resources or specific goals (Function 7700, objects 1000-5999, minus Line B10) 4,640,746.79 3. External Financial Audit - Single Audit (Function 7190, resources 0000-1999, goals 0000 and 9000, objects 5000-5999)

22,871.78 4. Staff Relations and Negotiations (Function 7120, resources 0000-1999, goals 0000 and 9000, objects 1000-5999) 0.00 5. Plant Maintenance and Operations (portion relating to general administrative offices only) (Functions 8100-8400, objects 1000-5999 except 5100, times Part I, Line C) 1,181,193.25 6. Facilities Rents and Leases (portion relating to general administrative offices only) (Function 8700, resources 0000-1999, objects 1000-5999 except 5100, times Part I, Line C) 5,332.14 7. Adjustment for Employment Separation Costs a. Plus: Normal Separation Costs (Part II, Line A) 0.00 b. Less: Abnormal or Mass Separation Costs (Part II, Line B) 0.00 8. Total Indirect Costs (Lines A1 through A7a, minus Line A7b) 13,365,932.28 9. Carry-Forward Adjustment (Part IV, Line F) 768,853.56 10. Total Adjusted Indirect Costs (Line A8 plus Line A9) 14,134,785.84

B. Base Costs 1. Instruction (Functions 1000-1999, objects 1000-5999 except 5100) 155,800,311.87 2. Instruction-Related Services (Functions 2000-2999, objects 1000-5999 except 5100) 25,254,903.77 3. Pupil Services (Functions 3000-3999, objects 1000-5999 except 5100) 19,009,649.80 4. Ancillary Services (Functions 4000-4999, objects 1000-5999 except 5100) 4,255,314.10 5. Community Services (Functions 5000-5999, objects 1000-5999 except 5100) 359,357.35 6. Enterprise (Function 6000, objects 1000-5999 except 5100) 0.00 7. Board and Superintendent (Functions 7100-7180, objects 1000-5999, minus Part III, Line A4) 908,551.60 8. External Financial Audit - Single Audit and Other (Functions 7190-7191, objects 5000-5999, minus Part III, Line A3) 0.00 9. Other General Administration (portion charged to restricted resources or specific goals only) (Functions 7200-7600, resources 2000-9999, objects 1000-5999; Functions 7200-7600, resources 0000-1999, all goals except 0000 and 9000, objects 1000-5999) 152,238.67 10. Centralized Data Processing (portion charged to restricted resources or specific goals only) (Function 7700, resources 2000-9999, objects 1000-5999; Function 7700, resources 0000-1999, all goals except 0000 and 9000, objects 1000-5999) 0.00 11. Plant Maintenance and Operations (all except portion relating to general administrative offices) (Functions 8100-8400, objects 1000-5999 except 5100, minus Part III, Line A5) 23,023,586.50 12. Facilities Rents and Leases (all except portion relating to general administrative offices) (Function 8700, objects 1000-5999 except 5100, minus Part III, Line A6) 103,932.96 13. Adjustment for Employment Separation Costs a. Less: Normal Separation Costs (Part II, Line A) 0.00 b. Plus: Abnormal or Mass Separation Costs (Part II, Line B) 0.00 14. Adult Education (Fund 11, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 1,296,273.36 15. Child Development (Fund 12, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 280,143.79 16. Cafeteria (Funds 13 and 61, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 8,078,433.74 17. Foundation (Funds 19 and 57, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 0.00 18. Total Base Costs (Lines B1 through B12 and Lines B13b through B17, minus Line B13a) 238,522,697.51

C. Straight Indirect Cost Percentage Before Carry-Forward Adjustment (For information only - not for use when claiming/recovering indirect costs) (Line A8 divided by Line B18) 5.60%

D. Preliminary Proposed Indirect Cost Rate (For final approved fixed-with-carry-forward rate for use in 2013-14 see www.cde.ca.gov/fg/ac/ic) (Line A10 divided by Line B18) 5.93%




Form ICR


Part IV - Carry-forward Adjustment

The carry-forward adjustment is an after-the-fact adjustment for the difference between indirect costs recoverable using the indirect cost rate approved for use in a given year, and the actual indirect costs incurred in that year. The carry-forward adjustment eliminates the need for LEAs to file amended federal reports when their actual indirect costs vary from the estimated indirect costs on which the approved rate was based.

Where the ratio of indirect costs incurred in the current year is less than the estimated ratio of indirect costs on which the approved rate for use in the current year was based, the carry-forward adjustment is limited by using either the approved rate times current year base costs, or the highest rate actually used to recover costs from any program times current year base costs, if the highest rate used was less than the approved rate. Rates used to recover costs from programs are displayed in Exhibit A.

A. Indirect costs incurred in the current year (Part III, Line A8) 13,365,932.28

B. Carry-forward adjustment from prior year(s)

1. Carry-forward adjustment from the second prior year 1,022,567.31

2. Carry-forward adjustment amount deferred from prior year(s), if any 0.00

C. Carry-forward adjustment for under- or over-recovery in the current year

1. Under-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus (approved indirect cost rate (5.71%) times Part III, Line B18); zero if negative 768,853.56

2. Over-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus the lesser of (approved indirect cost rate (5.71%) times Part III, Line B18) or (the highest rate used to recover costs from any program (5.71%) times Part III, Line B18); zero if positive 0.00

D. Preliminary carry-forward adjustment (Line C1 or C2) 768,853.56

E. Optional allocation of negative carry-forward adjustment over more than one year

Where a negative carry-forward adjustment causes the proposed approved rate to fall below zero or would reduce the rate at which the LEA could recover indirect costs to such an extent that it would cause the LEA significant fiscal harm, the LEA may request that the carry-forward adjustment be allocated over more than one year. Where allocation of a negative carry-forward adjustment over more than one year does not resolve a negative rate, the CDE will work with the LEA on a case-by-case basis to establish an approved rate.

Option 1. Preliminary proposed approved rate (Part III, Line D) if entire negative carry-forward adjustment is applied to the current year calculation: not applicable

Option 2. Preliminary proposed approved rate (Part III, Line D) if one-half of negative carry-forward adjustment is applied to the current year calculation and the remainder is deferred to one or more future years: not applicable

Option 3. Preliminary proposed approved rate (Part III, Line D) if one-third of negative carry-forward adjustment is applied to the current year calculation and the remainder is deferred to one or more future years: not applicable

LEA request for Option 1, Option 2, or Option 3

1

F. Carry-forward adjustment used in Part III, Line A9 (Line D minus amount deferred if Option 2 or Option 3 is selected) 768,853.56



Exhibit A: Indirect Cost Rates Charged to Programs37 68296 0000000

Form ICR


Approved indirect cost rate: 5.71%Highest rate used in any program: 5.71%

Fund Resource

Eligible Expenditures(Objects 1000-5999

except Object 5100)Indirect Costs Charged

(Objects 7310 and 7350)RateUsed

01 3010 2,080,819.34 118,814.78 5.71%01 3011 46,645.55 2,663.45 5.71%01 3310 4,545,749.00 259,562.00 5.71%01 3311 65,368.00 3,732.00 5.71%01 3315 193,397.61 11,043.00 5.71%01 3320 319,537.00 18,246.00 5.71%01 3327 260,693.84 14,886.00 5.71%01 3345 4,307.00 246.00 5.71%01 3410 257,114.00 11,081.00 4.31%01 3550 99,038.00 4,951.00 5.00%01 4035 586,957.30 33,515.26 5.71%01 4036 2,687.46 153.45 5.71%01 4201 16,192.03 924.56 5.71%01 4203 441,943.45 8,804.09 1.99%01 5630 24,400.00 1,393.00 5.71%01 6250 571,018.00 28,302.00 4.96%01 6286 24,472.06 1,397.35 5.71%01 6512 91,891.45 5,247.00 5.71%01 6520 205,506.00 11,734.00 5.71%01 6530 7,942.00 453.00 5.70%01 6535 13,859.00 791.00 5.71%01 6690 206,794.10 11,807.94 5.71%01 7090 877,331.97 26,319.96 3.00%01 7091 1,676,093.99 50,282.72 3.00%01 9010 3,843,472.27 169,384.89 4.41%12 6055 280,143.79 15,970.00 5.70%13 5310 8,078,433.74 387,764.82 4.80%



LOTTERY REPORTRevenues, Expenditures andEnding Balances - All Funds

37 68296 0000000Form L

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: lot (Rev 01/17/2012) Page 1 of 1 Printed: 8/24/2012 4:08 PM

Description Object Codes

Lottery:Unrestricted

(Resource 1100)

Transferred toOther

Resources forExpenditure

Lottery:Instructional

Materials(Resource 6300)* Totals

A. AMOUNT AVAILABLE FOR THIS FISCAL YEAR 1. Adjusted Beginning Fund Balance 9791-9795 1,932,099.77 811,310.63 2,743,410.40 2. State Lottery Revenue 8560 4,337,299.65 1,013,246.59 5,350,546.24 3. Other Local Revenue 8600-8799 111,980.00 30,626.00 142,606.00 4. Transfers from Funds of Lapsed/Reorganized Districts 8965 0.00 0.00 0.00 5. Contributions from Unrestricted Resources (Total must be zero) 8980 (5,000,000.00) 5,000,000.00 0.00 6. Total Available (Sum Lines A1 through A5) 1,381,379.42 5,000,000.00 1,855,183.22 8,236,562.64

B. EXPENDITURES AND OTHER FINANCING USES 1. Certificated Salaries 1000-1999 0.00 0.00 2. Classified Salaries 2000-2999 0.00 0.00 3. Employee Benefits 3000-3999 0.00 5,000,000.00 5,000,000.00 4. Books and Supplies 4000-4999 144,594.01 853,319.17 997,913.18 5. a. Services and Other Operating Expenditures (Resource 1100) 5000-5999 65,015.64 65,015.64 b. Services and Other Operating Expenditures (Resource 6300)

5000-5999, except5100, 5710, 5800

c. Duplicating Costs for Instructional Materials (Resource 6300) 5100, 5710, 5800 5,281.03 5,281.03 6. Capital Outlay 6000-6999 12,074.00 12,074.00 7. Tuition 7100-7199 0.00 0.00 8. Interagency Transfers Out a. To Other Districts, County Offices, and Charter Schools 7211,7212,7221,

7222,7281,7282 0.00 0.00 b. To JPAs and All Others 7213,7223,

7283,7299 0.00 0.00 9. Transfers of Indirect Costs 7300-7399 10. Debt Service 7400-7499 0.00 0.00 11. All Other Financing Uses 7630-7699 0.00 0.00 12. Total Expenditures and Other Financing Uses (Sum Lines B1 through B11 ) 221,683.65 5,000,000.00 858,600.20 6,080,283.85

C. ENDING BALANCE (Must equal Line A6 minus Line B12) 979Z 1,159,695.77 0.00 996,583.02 2,156,278.79D. COMMENTS:

Inter-program charges to publication of instructional materials.

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

*Pursuant to Government Code Section 8880.4.5(a)2(B) and the definition in Education Code Section 60010(h), Resource 6300 funds are to be used for purchase of instructional materials only. Any amounts in the shaded cells of this column should be reviewed for appropriatene



No Child Left Behind Maintenance of Effort Expenditures37 68296 0000000

Form NCMOE

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: ncmoe (Rev 04/03/2012) Page 1 Printed: 8/24/2012 4:09 PM

Funds 01, 09, and 62Section I - Expenditures Goals Functions Objects

2011-12Expenditures

A. Total state, federal, and local expenditures (all resources) All All 1000-7999 253,151,008.49

B. Less all federal expenditures not allowed for MOE(Resources 3000-5999, except 3330, 3340, 3355, 3360, 3370, 3375, 3385, and 3405) All All 1000-7999 10,162,652.33

C. Less state and local expenditures not allowed for MOE:(All resources, except federal as identified in Line B)

1. Community Services All 5000-5999

1000-7999except

3801-3802 359,245.66

2. Capital OutlayAll except7100-7199

All except5000-5999 6000-6999 406,857.48

3. Debt Service All 9100

5400-5450,5800, 7430-

7439 1,496,755.84

4. Other Transfers Out All 9200 7200-7299 117,525.00

5. Interfund Transfers Out All 9300 7600-7629 4,224,921.44

9100 76996. All Other Financing Uses All 9200 7651 0.00

7. Nonagency 7100-7199

All except5000-5999,9000-9999

1000-7999except

3801-3802 5,153,231.088. Tuition (Revenue, in lieu of expenditures, to approximate

costs of services for which tuition is received)All All 8710 0.00

9. PERS Reduction All All 3801-3802 480,043.83

10. Supplemental expenditures made as a result of aPresidentially declared disaster

Manually entered. Must not includeexpenditures in lines B, C1-C9, D1, or

D2.

11. Total state and local expenditures not allowed for MOE calculation(Sum lines C1 through C10) 12,238,580.33

1000-7143,D. Plus additional MOE expenditures: 7300-7439

1. Expenditures to cover deficits for food services(Funds 13 and 61) (If negative, then zero) All All

minus8000-8699 0.00

2. Expenditures to cover deficits for student body activitiesManually entered. Must not include

expenditures in lines A or D1.

E. Total expenditures before adjustments(Line A minus lines B and C11, plus lines D1 and D2) 230,749,775.83

F. Charter school expenditure adjustments (From Section V) 0.00

G. Total expenditures subject to MOE (Line E plus Line F) 230,749,775.83




Form NCMOE


Section II - Expenditures Per ADA

2011-12Annual ADA/

Exps. Per ADA

A. Average Daily Attendance(Form A, Annual ADA column, lines 3, 6, 26, and 28)

33,501.32

B. Supplemental Instructional Hours converted to ADA(Form A, Annual ADA column, lines 21 and 27 - Currentlynot collected due to flexibility provisions of SBX3 4 asamended by SB 70)

C. Total ADA before adjustments (Lines A plus B) 33,501.32

D. Charter school ADA adjustments (From Section V) 0.00

E. Adjusted total ADA (Lines C plus D) 33,501.32

F. Expenditures per ADA (Line I.G divided by Line II.E) 6,887.78

Section III - MOE Calculation (For data collection only. Finaldetermination will be done by CDE) Total Per ADA

A. Base expenditures (Preloaded expenditures from prior year official CDEMOE calculation). (Note: If the prior year MOE was not met, CDE hasadjusted the prior year base to 90 percent of the preceding prior yearamount rather than the actual prior year expenditure amount.)

216,087,117.42 6,537.641. Adjustment to base expenditure and expenditure per ADA amounts for

LEAs failing prior year MOE calculation (From Section VI) 0.00 0.002. Total adjusted base expenditure amounts (Line A plus Line A.1) 216,087,117.42 6,537.64

B. Required effort (Line A.2 times 90%) 194,478,405.68 5,883.88

C. Current year expenditures (Line I.G and Line II.F) 230,749,775.83 6,887.78

D. MOE deficiency amount, if any (Line B minus Line C)(If negative, then zero) 0.00 0.00

E. MOE determination(If one or both of the amounts in line D are zero, the MOE requirement MOE Metis met; if both amounts are positive, the MOE requirement is not met. Ifeither column in Line A.2 or Line C equals zero, the MOE calculation isincomplete.)

F. MOE deficiency percentage, if MOE not met; otherwise, zero(Line D divided by Line B)(Funding under NCLB covered programs in FY 2013-14 maybe reduced by the lower of the two percentages) 0.00% 0.00%




Form NCMOE


Section IV - ARRA State Fiscal Stabilization Fund (SFSF) Expenditures and/or Education Jobs Fund Expendituresto Meet MOE Requirement (If both amounts in Line D of Section III are positive)

Funds 01, 09, and 62

SFSF Expenditures (Resource 3200)/Education JobsFund Expenditures (Resource 3205) Goals Functions Objects

2011-12Expenditures

A. Expenditures available to apply to deficiency:

1. All Resource 3200 and/or Resource 3205 Expenditures All All 1000-7999 242,895.00

2. Less state and local expenditures not allowed for MOE:

a. Community Services All 5000-5999

1000-7999except

3801-3802 0.00

b. Capital OutlayAll except7100-7199

All except5000-5999 6000-6999 0.00

c. Debt Service All 9100

5400-5450,5800, 7430-

7439 0.00

d. Other Transfers Out All 9200 7200-7299 0.00

e. Interfund Transfers Out All 9300 7600-7629 0.009100 7699

f. All Other Financing Uses All 9200 7651 0.00

g. Nonagency 7100-7199

All except5000-5999,9000-9999

1000-7999except

3801-3802 0.00

h. PERS Reduction All All 3801-3802 0.00

i. Supplemental expenditures made as a result of aPresidentially declared disaster.

Manually entered. Must not includeexpenditures previously included.

j. Total state and local expenditures not allowed forMOE calculation (Sum lines A2a through A2i) 0.00

3. Plus additional MOE expenditures:

a. Expenditures to cover deficits for student body activitiesManually entered. Must not includeexpenditures previously included.

4. Total SFSF/Education Jobs Fund expenditures availableto apply to deficiency(Line IV.A1 minus Line IV.A2j plus Line IV.A3a) 242,895.00




Form NCMOE


Section IV - ARRA State Fiscal Stabilization Fund (SFSF) Expenditures and/or Education Jobs Fund Expendituresto Meet MOE Requirement (If both amounts in Line D of Section III are positive) (continued)

Aggregate Expenditures/Per ADA Expenditures Total Per ADA

B. MOE deficiency amount if MOE not metCol 1 (Line III.D) and Col 2 (Line III.D x Line II.E) 0.00 0.00

C. SFSF/Education Jobs Fund expenditures applied (Using lowest amountneeded)(Lowest amount in Line IV.B, up to amount available in Line IV.A4) 0.00 0.00

D. Total expenditures, with adjustments, Col 1 (Line I.G plus Line IV.C) 230,749,775.83

E. Total expenditures per ADA, with adjustments, Col 2(Col 1 Line IV.D divided by Line II.E) 6,887.78

F. Adjusted MOE expenditures deficiency amount, Col 1(Line IV.B minus Line IV.C) 0.00

G. Adjusted MOE per pupil expenditure deficiency amount, Col 2(Line III.B minus IV.E) (If negative, then zero) 0.00

H. MOE determination with SFSF/Education Jobs Fund expenditureadjustment. MOE Met

(If both amounts in lines F and G are positive, MOE not met. If eithercolumn in Line IV.F or IV.G equals zero, MOE requirement has been met)

I. MOE adjusted deficiency percentage, if MOE not met; otherwise zero.Col 1 (Line IV.F divided by Line III.B) and Col 2 (Line IV.G divided by Line III.B)(Funding under NCLB covered programs in FY 2013-14 maybe reduced by the lower of the two percentages) 0.00% 0.00%




Form NCMOE


SECTION V - Detail of Charter School Adjustments (used in Section I, Line F and Section II, Line D)

Charter School Name/Reason for AdjustmentExpenditureAdjustment ADA Adjustment

Total charter school adjustments 0.00 0.00

SECTION VI - Detail of Adjustments to Base Expenditures (used in Section III, Line A.1)

Description of AdjustmentsTotal

ExpendituresExpenditures

Per ADA

Total adjustments to base expenditures 0.00 0.00


Unaudited Actuals2011-12

General Fund and Charter Schools FundsProgram Cost Report

Schedule of Allocation Factors (AF) for Support Costs

37 68296 0000000Form PCRAF

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: pcraf (Rev 05/24/2010) Page 1 of 1 Printed: 8/24/2012 4:10 PM

- - - - - - - - - - - - - - - - - - - Teacher Full-Time Equivalents - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Classroom Units - - - - - - - - Pupils Transported

Instructional Supervisionand Administration

Library, Media,Technology and OtherInstructional Resources School Administration Pupil Support Services

Plant Maintenance andOperations

Facilities Rents andLeases Pupil Transportation

(Functions 2100-2200) (Functions 2420-2495) (Function 2700) (Functions 3100-3199 &3900)

(Functions 8100-8400) (Function 8700) (Function 3600)

A. Amount of Undistributed Expenditures, Funds 01, 09, and 62, Goals 0000 and 9000 (will be allocated based on factors input) 2,985,454.26 3,353,770.55 15,188,947.96 10,550,650.03 24,252,359.35 109,265.10 3,199,468.62B. Enter Allocation Factor(s) by Goal: FTE Factor(s) FTE Factor(s) FTE Factor(s) FTE Factor(s) CU Factor(s) CU Factor(s) PT Factor(s) (Note: Allocation factors are only needed for a column if there are undistributed expenditures in line A.)

Instructional Goals Description

0001 Pre-Kindergarten

1110 Regular Education, K–12 1,108.96 1,108.96 1,108.96 1,108.96 1,527.00 1,527.00 2,226.00

3100 Alternative Schools

3200 Continuation Schools 11.00 11.00 11.00 11.00 26.00 26.00

3300 Independent Study Centers 5.00 5.00 5.00 5.00

3400 Opportunity Schools

3550 Community Day Schools

3700 Specialized Secondary Programs

3800 Vocational Education

4110 Regular Education, Adult

4610 Adult Independent Study Centers

4620 Adult Correctional Education

4630 Adult Vocational Education

4760 Bilingual

4850 Migrant Education

5000-5999 Special Education (allocated to 5001) 220.44 220.44 220.44 220.44 111.00 111.00 847.00

6000 ROC/P

Other Goals Description

7110 Nonagency - Educational 13.68 13.68 13.68 13.68

7150 Nonagency - Other

8100 Community Services

8500 Child Care and Development Services

Other Funds Description

- - Adult Education (Fund 11)

- - Child Development (Fund 12)

- - Cafeteria (Funds 13 & 61)

C. Total Allocation Factors 1,359.08 1,359.08 1,359.08 1,359.08 1,664.00 1,664.00 3,073.00




37 68296 0000000Form PCR

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: pcr (Rev 02/22/2012) Page 1 Printed: 8/24/2012 4:10 PM

------------------------- Direct Costs ------------------------- Central Admin Total Costs byDirect Charged Allocated Subtotal Costs Other Costs Program(Schedule DCC) (Schedule AC) (col. 1 + 2) (col. 3 x Sch. CAC line E) (Schedule OC) (col. 3 + 4 + 5)

Goal Program/Activity Column 1 Column 2 Column 3 Column 4 Column 5 Column 6 Instructional

Goals0001 Pre-Kindergarten 0.00 0.00 0.00 0.00 0.001110 Regular Education, K–12 119,344,569.01 50,848,656.51 170,193,225.52 9,374,504.85 179,567,730.373100 Alternative Schools 0.00 0.00 0.00 0.00 0.003200 Continuation Schools 1,194,087.07 640,287.09 1,834,374.16 101,040.15 1,935,414.313300 Independent Study Centers 559,040.16 118,016.68 677,056.84 37,293.33 714,350.173400 Opportunity Schools 0.00 0.00 0.00 0.00 0.003550 Community Day Schools 0.00 0.00 0.00 0.00 0.003700 Specialized Secondary Programs 0.00 0.00 0.00 0.00 0.003800 Vocational Education 0.00 0.00 0.00 0.00 0.004110 Regular Education, Adult 0.00 0.00 0.00 0.00 0.004610 Adult Independent Study Centers 0.00 0.00 0.00 0.00 0.004620 Adult Correctional Education 0.00 0.00 0.00 0.00 0.004630 Adult Vocational Education 0.00 0.00 0.00 0.00 0.004760 Bilingual 0.00 0.00 0.00 0.00 0.004850 Migrant Education 0.00 0.00 0.00 0.00 0.00

5000-5999 Special Education 47,532,736.34 7,710,061.94 55,242,798.28 3,042,858.37 58,285,656.656000 Regional Occupational Ctr/Prg (ROC/P) 0.00 0.00 0.00 0.00 0.00

Other Goals7110 Nonagency - Educational 4,439,576.89 322,893.65 4,762,470.54 262,324.21 5,024,794.757150 Nonagency - Other 813,800.64 0.00 813,800.64 44,825.39 858,626.038100 Community Services 359,357.35 0.00 359,357.35 19,793.96 379,151.318500 Child Care and Development Services 0.00 0.00 0.00 0.00 0.00

Other Costs ---- Food Services 0.00 0.00---- Enterprise 0.00 0.00---- Facilities Acquisition & Construction 0.00 0.00---- Other Outgo 6,306,885.60 6,306,885.60

OtherFunds

----

Adult Education, Child Development,Cafeteria, Foundation ([Column 3 +CAC, line C5] times CAC, line E) 0.00 0.00 531,804.05 531,804.05

----

Indirect Cost Transfers to Other Funds(Net of Funds 01, 09, 62, Function 7210,Object 7350) (453,404.75) (453,404.75)

----Total General Fund and CharterSchools Funds Expenditures 174,243,167.46 59,639,915.87 233,883,083.33 12,961,039.56 6,306,885.60 253,151,008.49




Schedule of Direct Charged Costs (DCC)

37 68296 0000000Form PCR


Instruction

InstructionalSupervision andAdministration

Library, Media,Technology and

Other InstructionalResources

SchoolAdministration

Pupil SupportServices Pupil Transportation Ancillary Services Community Services

GeneralAdministration

Plant Maintenanceand Operations

Facilities Rents andLeases

Goal Type of Program(Functions 1000-

1999)(Functions 2100-

2200)(Functions 2420-

2495) (Function 2700)(Functions 3110-3160 and 3900) (Function 3600)

(Functions 4000-4999)

(Functions 5000-5999)

(Functions 7000-7999, except 7210)*

(Functions 8100-8400) (Function 8700) Total

InstructionalGoals

0001 Pre-Kindergarten 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

1110 Regular Education, K–12 117,384,570.52 26,938.92 719,617.04 241.10 1,466.76 0.00 1,211,734.67 0.00 0.00 119,344,569.01

3100 Alternative Schools 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3200 Continuation Schools 1,152,301.15 0.00 41,785.92 0.00 0.00 0.00 0.00 0.00 0.00 1,194,087.07

3300 Independent Study Centers 559,040.16 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 559,040.16

3400 Opportunity Schools 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3550 Community Day Schools 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3700Specialized SecondaryPrograms 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3800 Vocational Education 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4110 Regular Education, Adult 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4610Adult Independent StudyCenters 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4620 Adult Correctional Education 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4630 Adult Vocational Education 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4760 Bilingual 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4850 Migrant Education 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

5000-5999 Special Education 41,161,386.81 994,031.30 0.00 133,271.84 222,277.33 5,021,769.06 0.00 0.00 0.00 47,532,736.34

6000 ROC/P 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Other Goals

7110 Nonagency - Educational 1,210.52 603,166.10 1,462,087.35 0.00 113,148.00 0.00 2,259,964.92 0.00 0.00 0.00 0.00 4,439,576.89

7150 Nonagency - Other 0.00 0.00 0.00 0.00 0.00 0.00 813,800.64 0.00 0.00 0.00 0.00 813,800.64

8100 Community Services 0.00 0.00 0.00 0.00 0.00 359,357.35 0.00 0.00 0.00 359,357.35

8500Child Care and DevelopmentServices 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total Direct Charged Costs 160,258,509.16 1,624,136.32 2,223,490.31 133,512.94 336,892.09 5,021,769.06 4,285,500.23 359,357.35 0.00 0.00 0.00 174,243,167.46* Functions 7100-7199 for goals 8100 and 8500




Schedule of Allocated Support Costs (AC)

37 68296 0000000Form PCR


Allocated Support Costs (Based on factors input on Form PCRAF)

Goal Type of Program Full-Time Equivalents Classroom Units Pupils Transported Total Instructional Goals

0001 Pre-Kindergarten 0.00 0.00 0.00 0.001110 Regular Education, K–12 26,175,156.23 22,355,889.75 2,317,610.53 50,848,656.513100 Alternative Schools 0.00 0.00 0.00 0.003200 Continuation Schools 259,636.71 380,650.38 0.00 640,287.093300 Independent Study Centers 118,016.68 0.00 0.00 118,016.683400 Opportunity Schools 0.00 0.00 0.00 0.003550 Community Day Schools 0.00 0.00 0.00 0.003700 Specialized Secondary Programs 0.00 0.00 0.00 0.003800 Vocational Education 0.00 0.00 0.00 0.004110 Regular Education, Adult 0.00 0.00 0.00 0.004610 Adult Independent Study Centers 0.00 0.00 0.00 0.004620 Adult Correctional Education 0.00 0.00 0.00 0.004630 Adult Vocational Education 0.00 0.00 0.00 0.004760 Bilingual 0.00 0.00 0.00 0.004850 Migrant Education 0.00 0.00 0.00 0.00

5000-5999 Special Education (allocated to 5001) 5,203,119.52 1,625,084.33 881,858.09 7,710,061.946000 ROC/P 0.00 0.00 0.00 0.00

Other Goals7110 Nonagency - Educational 322,893.65 0.00 0.00 322,893.657150 Nonagency - Other 0.00 0.00 0.00 0.008100 Community Services 0.00 0.00 0.00 0.008500 Child Care and Development Svcs. 0.00 0.00 0.00 0.00

Other Funds- - Adult Education (Fund 11) 0.00 0.00- - Child Development (Fund 12) 0.00 0.00 0.00 0.00- - Cafeteria (Funds 13 and 61) 0.00 0.00

Total Allocated Support Costs 32,078,822.79 24,361,624.46 3,199,468.62 59,639,915.87



Program Cost ReportSchedule of Central Administration Costs (CAC)

37 68296 0000000Form PCR


A. Central Administration Costs in General Fund and Charter Schools Funds

1Board and Superintendent (Funds 01, 09, and 62, Functions 7100-7180, Goals 0000-6999 and9000, Objects 1000-7999) 908,551.60

2External Financial Audits (Funds 01, 09, and 62, Functions 7190-7191, Goals 0000-6999 and9000, Objects 1000-7999) 22,871.78

3Other General Administration (Funds 01, 09, and 62, Functions 7200-7600 except 7210, Goal0000, Objects 1000-7999) 7,702,162.97

4Centralized Data Processing (Funds 01, 09, and 62, Function 7700, Goal 0000, Objects 1000-7999) 4,780,857.96

5 Total Central Administration Costs in General Fund and Charter Schools Funds 13,414,444.31

B. Direct Charged and Allocated Costs in General Fund and Charter Schools Funds1 Total Direct Charged Costs (from Form PCR, Column 1, Total) 174,243,167.46

2 Total Allocated Costs (from Form PCR, Column 2, Total) 59,639,915.87

3 Total Direct Charged and Allocated Costs in General Fund and Charter Schools Funds 233,883,083.33

C. Direct Charged Costs in Other Funds1 Adult Education (Fund 11, Objects 1000-5999, except 5100) 1,296,273.36

2 Child Development (Fund 12, Objects 1000-5999, except 5100) 280,143.79

3 Cafeteria (Funds 13 & 61, Objects 1000-5999, except 5100) 8,078,433.74

4 Foundation (Funds 19 & 57, Objects 1000-5999, except 5100) 0.00

5 Total Direct Charged Costs in Other Funds 9,654,850.89

D. Total Direct Charged and Allocated Costs (B3 + C5) 243,537,934.22

E. Ratio of Central Administration Costs to Direct Charged and Allocated Costs (A5/D) 5.51%




Schedule of Other Costs (OC)

37 68296 0000000Form PCR


Type of Activity

Food Services

(Function 3700)

Enterprise

(Function 6000)

Facilities Acquisition &Construction

(Function 8500)

Other Outgo

(Functions 9000-9999) Total

Food Services(Objects 1000-5999, 6400, and 6500) 0.00 0.00

Enterprise(Objects 1000-5999, 6400, and 6500) 0.00 0.00

Facilities Acquisition & Construction(Objects 1000-6500) 0.00 0.00

Other Outgo(Objects 1000-7999) 6,306,885.60 6,306,885.60

Total Other Costs 0.00 0.00 0.00 6,306,885.60 6,306,885.60


2011-12 Unaudited ActualsGeneral Fund

Revenue Limit Summary

37 68296 0000000Form RL

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: rl-d (Rev 03/07/2012) Page 1 of 2 Printed: 8/24/2012 4:11 PM

Description

PrincipalAppt.

SoftwareData ID

2011-12Unaudited Actuals

2012-13Budget

BASE REVENUE LIMIT PER ADA 1. Base Revenue Limit per ADA (prior year) 0025 6,346.97 6,489.97 2. Inflation Increase 0041 143.00 212.00 3. All Other Adjustments 0042, 0525 4. TOTAL, BASE REVENUE LIMIT PER ADA (Sum Lines 1 through 3) 0024 6,489.97 6,701.97REVENUE LIMIT SUBJECT TO DEFICIT 5. Total Base Revenue Limit a. Base Revenue Limit per ADA (from Line 4) 0024 6,489.97 6,701.97 b. AB 851 Add-on (Meals, BTS, Special Adjustments) 0719 21.64 22.33 c. Revenue Limit ADA 0033 33,457.32 33,653.03 d. Total Base Revenue Limit (Lines 5a plus 5b, times 5c) 0034, 0724 217,861,019.49 226,293,069.63 6. Allowance for Necessary Small School 0489 7. Gain or Loss from Interdistrict Attendance Agreements 0272 8. Meals for Needy Pupils 0090 9. Special Revenue Limit Adjustments 027410. One-time Equalization Adjustments 027511. Miscellaneous Revenue Limit Adjustments 0276, 065912. Less: All Charter District Revenue Limit Adjustment 021713. Beginning Teacher Salary Incentive Funding 055214. Less: Class Size Penalties Adjustment 017315. REVENUE LIMIT SUBJECT TO DEFICIT (Sum Lines 5d through 11, plus Line 13, minus Lines 12 and 14) 0082 217,861,019.49 226,293,069.63DEFICIT CALCULATION16. Deficit Factor 0281 0.79398 0.7772817. TOTAL DEFICITED REVENUE LIMIT (Line 15 times Line 16) 0284 172,977,292.25 175,893,077.16OTHER REVENUE LIMIT ITEMS 18. Unemployment Insurance Revenue 0060 2,849,268.00 2,130,138.0019. Less: Longer Day/Year Penalty 028720. Less: Excess ROC/P Reserves Adjustment 028821. Less: PERS Reduction 0195 488,398.00 372,721.0022. PERS Safety Adjustment/SFUSD PERS Adjustment 0205, 065423. TOTAL, OTHER REVENUE LIMIT ITEMS (Sum Lines 18 and 22, minus Lines 19 through 21) - - - 2,360,870.00 1,757,417.0024. TOTAL REVENUE LIMIT (Sum Lines 17 and 23) 0088 175,338,162.25 177,650,494.16


2011-12 Unaudited ActualsGeneral Fund

Revenue Limit Summary

37 68296 0000000Form RL

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: rl-d (Rev 03/07/2012) Page 2 of 2 Printed: 8/24/2012 4:11 PM

Description

PrincipalAppt.

SoftwareData ID

2011-12Unaudited Actuals

2012-13Budget

REVENUE LIMIT - LOCAL SOURCES25. Property Taxes 0587 102,314,594.00 102,415,953.0026. Miscellaneous Funds 058827. Community Redevelopment Funds 0589, 072128. Less: Charter Schools In-lieu Taxes 059529. TOTAL, REVENUE LIMIT - LOCAL SOURCES (Sum Lines 25 through 27, minus Line 28) 0126 102,314,594.00 102,415,953.0030. Charter School General Purpose Block Grant Offset (Unified Districts Only) 029331. STATE AID PORTION OF REVENUE LIMIT (Sum Line 24, minus Lines 29 and 30. If negative, then zero) 0111 73,023,568.25 75,234,541.16OTHER ITEMS32. Less: County Office Funds Transfer 0458 29,050.00 15,995.0033. Core Academic Program 900134. California High School Exit Exam 900235. Pupil Promotion and Retention Programs (Retained and Recommended for Retention, and Low STAR and At Risk of Retention) 9016, 901736. Apprenticeship Funding 057037. Community Day School Additional Funding 3103, 900738. Basic Aid "Choice"/Court Ordered Voluntary Pupil Transfer 0634, 062939. Basic Aid Supplement Charter School Adjustment 901840. All Other Adjustments - - - (15,168,824.00)41. TOTAL, OTHER ITEMS (Sum Lines 33 through 40, minus Line 32) - - - (29,050.00) (15,184,819.00)42. TOTAL, STATE AID PORTION OF REVENUE LIMIT (Sum Lines 31 and 41) (This amount should agree with Object 8011) - - - 72,994,518.25 60,049,722.1643. Less: Revenue Limit State Apportionment Receipts - - - 43,730,048.0044. NET ACCRUAL TO STATE AID - REVENUE LIMIT (Line 42 minus Line 43) - - - 29,264,470.25

OTHER NON-REVENUE LIMIT ITEMS45. Core Academic Program 9001 495,965.00 495,965.0046. California High School Exit Exam 900247. Pupil Promotion and Retention Programs (Retained and Recommended for Retention, and Low STAR and At Risk of Retention) 9016, 9017 633,844.00 533,844.0048. Apprenticeship Funding 0570 54,562.00 54,562.0049. Community Day School Additional Funding 3103, 9007



SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS

37 68296 0000000Form SIAA

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: siaa (Rev 04/18/2012) Page 1 of 2 Printed: 8/24/2012 4:26 PM

Direct Costs - Interfund Indirect Costs - Interfund Interfund Interfund Due From Due To

DescriptionTransfers In

5750Transfers Out

5750Transfers In

7350Transfers Out

7350Transfers In8900-8929

Transfers Out7600-7629

Other Funds9310

Other Funds9610

01 GENERAL FUND Expenditure Detail 0.00 (1,819,959.18) 0.00 (453,404.75) Other Sources/Uses Detail 9,920,000.00 4,224,921.44 Fund Reconciliation 5,830,433.41 1,999,306.7509 CHARTER SCHOOLS SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0010 SPECIAL EDUCATION PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation11 ADULT EDUCATION FUND Expenditure Detail 17,074.44 0.00 49,669.93 0.00 Other Sources/Uses Detail 372,877.44 2,499.64 Fund Reconciliation 46,898.41 200,158.5712 CHILD DEVELOPMENT FUND Expenditure Detail 683.10 0.00 15,970.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 17,383.7613 CAFETERIA SPECIAL REVENUE FUND Expenditure Detail 53,591.82 0.00 387,764.82 0.00 Other Sources/Uses Detail 0.00 17,145.34 Fund Reconciliation 207.50 448,647.0914 DEFERRED MAINTENANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0015 PUPIL TRANSPORTATION EQUIPMENT FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0017 SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0018 SCHOOL BUS EMISSIONS REDUCTION FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0019 FOUNDATION SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0020 SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0021 BUILDING FUND Expenditure Detail 215.93 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0025 CAPITAL FACILITIES FUND Expenditure Detail 4,922.46 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 5,364.9530 STATE SCHOOL BUILDING LEASE/PURCHASE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0035 COUNTY SCHOOL FACILITIES FUND Expenditure Detail 1,150.00 0.00 Other Sources/Uses Detail 0.00 8,500,000.00 Fund Reconciliation 0.00 3,500,000.0040 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 1,000,000.00 Fund Reconciliation 0.00 1,000,005.3549 CAP PROJ FUND FOR BLENDED COMPONENT UNITS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 32,514,994.11 101,354,659.23 Fund Reconciliation 0.00 0.0051 BOND INTEREST AND REDEMPTION FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0052 DEBT SVC FUND FOR BLENDED COMPONENT UNITS Expenditure Detail Other Sources/Uses Detail 68,419,665.12 0.00 Fund Reconciliation 0.00 0.0053 TAX OVERRIDE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0056 DEBT SERVICE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0057 FOUNDATION PERMANENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0061 CAFETERIA ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.00



SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS

37 68296 0000000Form SIAA

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: siaa (Rev 04/18/2012) Page 2 of 2 Printed: 8/24/2012 4:26 PM

Direct Costs - Interfund Indirect Costs - Interfund Interfund Interfund Due From Due To

DescriptionTransfers In

5750Transfers Out

5750Transfers In

7350Transfers Out

7350Transfers In8900-8929

Transfers Out7600-7629

Other Funds9310

Other Funds9610

62 CHARTER SCHOOLS ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0063 OTHER ENTERPRISE FUND Expenditure Detail 1,535,481.81 0.00 Other Sources/Uses Detail 0.00 48,057.95 Fund Reconciliation 8,016.50 558,869.5966 WAREHOUSE REVOLVING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0067 SELF-INSURANCE FUND Expenditure Detail 206,164.62 0.00 Other Sources/Uses Detail 3,919,746.93 0.00 Fund Reconciliation 2,158,666.40 312,294.0971 RETIREE BENEFIT FUND Expenditure Detail Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0073 FOUNDATION PRIVATE-PURPOSE TRUST FUND Expenditure Detail 675.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 2,192.0776 WARRANT/PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 0.00 0.0095 STUDENT BODY FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 0.00 0.00 TOTALS 1,819,959.18 (1,819,959.18) 453,404.75 (453,404.75) 115,147,283.60 115,147,283.60 8,044,222.22 8,044,222.22



Annual Report of Pupil TransportationHome-to-School and Severely Disabled/Orthopedically Impaired

37 68296 0000000Form TRAN

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: tran (Rev 05/09/2012) Page 1 of 2 Printed: 8/24/2012 4:25 PM

Description EDP No. Home-to-School SD/OISCHEDULE I - PUPIL TRANSPORTATION DATA A. ENTER average number of buses used to transport pupils daily to/from school 008/006 34.0 73.0B. 1. ENTER average number of pupils transported daily one way to/from school

(excluding extended year) 020/019 2,226.0 847.02. ENTER number of pupils included on Line B1 with transportation in IEP 023/024 0.0 847.0

C. ENTER total number of miles driven to/from school 021/022 408,868.0 1,379,151.0D. ENTER 1 for traditional school year, 2 for year-round, or 3 for a combination

of both, for days pupils transported 030/033 1 1SCHEDULE II - COST DATA(Home-to-School: Unless otherwise specified, Fund 01, Resources 1100, 7230 and 7235, Function 3600)

(SD/OI: Unless otherwise specified, Fund 01, Resource 7240, Function 3600)A. Classified Salaries & Benefits (Objects 2100-2999, 3102, 3202, 3302, 3402, 3502, 3602, 3702,

3752, 3802, and 3902) 3,334,724.41 3,480,218.70B. Books & Supplies (Objects 4200, 4300, and 4400) 618,904.75 973,526.31C. 1. Subagreements for Services (Object 5100) 0.00 0.00

a. ENTER amount included on Line C1 paid to a private contractor to transport pupils 003/004 362,220.28 0.002. Travel/Conferences & Dues/Memberships (Objects 5200 and 5300) 8,271.75 0.003. Insurance (Objects 5400 and 5450) 87,900.00 0.004. Rentals, Leases, Repairs, and Noncapitalized Improvements (Object 5600) 206,592.23 162,509.705. Interprogram/Interfund Transfers (Objects 5710 and 5750) (1,503,272.42) 299,559.846. Other Services and Operating Expenditures (Object 5800)

(Contracts for repairs should be charged to Object 5600) 443,198.87 6,824.517. Communications (Object 5900) 1,369.03 0.00

D. Capital Outlay, Lease Purchase & Debt Service(Home-to-School: Funds 01, 15, & 18, all applicable Resources except 7240, Function 3600, Objects 6400 & 6500, plus Fund 01, Resources 7230, 7235, and 7236, Function 9100, Objects 7438 and 7439, plus Funds 15 & 18, Function 9100, Objects 7438 and 7439, minus Fund 01, Resources 7230 and 7235, Object 8972, minus Funds 15 & 18,Object 8972) (SD/OI: Fund 01, Resource 7240, Function 3600, Objects 6400 & 6500plus Fund 01, Resource 7240, Function 9100, Objects 7438 and 7439, minus Fund 01, Resource 7240, Object 8972) 0.00 99,130.001. ENTER amount of capital outlay, lease purchase & debt service

included on Line D in Home-to-School that belongs in SD/OI as a decreaseto Home-to-School and an increase to SD/OI. (Line D1 must net to zero)

E. Direct Support Costs1. Plant Maintenance & Operations and Facilities (Fund 01, Resource 7230 (HtoS) or 7240

(SD/OI), Functions 8100-8400 and 8700, Objects 2000-5999, 6400, and 6500) 0.00 0.00F. Direct and Direct Support Costs (Lines A through E1 except Line C1a) 096/095 3,197,688.62 5,021,769.06G. Reconciliation Amounts (For CDE's use; LEAs, refer to instructions)

1. Additions2. Deductions

H. Gross Transportation Expense (Line F plus Line G1 minus Line G2) 094/093 3,197,688.62 5,021,769.06I. Reimbursement from other districts/county offices/charter or private schools/agencies for transportation

expenses included in Line H (Fund 01, Resource 7230 (HtoS) or 7240 (SD/OI), Objects 8677 and 8699 44,962.51 0.001. ENTER amount of Line I that represents reimbursements other than for transportation services

(i.e., fuel tax reimbursement, insurance recovery, bus trade-in or sale, prior year refunds, etc.J. Subtotal, Pupil Transportation Expense (Line H minus Line I plus Line I1) 097/098 3,152,726.11 5,021,769.06K. Indirect Costs (Approved indirect cost rate of 5.71% times the sum of Line H minus lines C1, D, and D1.

If negative, then zero.) 182,588.02 281,082.69L. Net Pupil Transportation Expense (Lines J and K) 100/101 3,335,314.13 5,302,851.75



Annual Report of Pupil TransportationHome-to-School and Severely Disabled/Orthopedically Impaired

37 68296 0000000Form TRAN

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: tran (Rev 05/09/2012) Page 2 of 2 Printed: 8/24/2012 4:25 PM

Description EDP No. Home-to-School SD/OISCHEDULE III - ALLOWABLE TRANSPORTATION EXPENSEA. Net Pupil Transportation Expense (Schedule II, Line L) 3,335,314.13 5,302,851.75B. ENTER deduction for increased cost of court ordered transportation (Los Angeles Unified,

San Bernardino Unified and San Diego Unified only)C. Deduction for payments to common carriers and parents in lieu of transportation provided to your pupils

1. ENTER payments by your LEA, included in Schedule II,Line C1 363,220.28 0.00

2. ENTER payments by another LEA, included in Schedule II,Line C1 0.00 0.00

3. Less: ENTER payments to common carriers and parents, deducted on Line BD. Deduction for bus acquisition and/or replacement

1. ENTER portion of bus payments included in Schedule II, Line D plus Line D1 that wasfor your pupils (exclude portion other LEAs paid to you as part of their costs 0.00 0.00

2. ENTER portion of payments included in Schedule II, lines C1 and C6 paid to another LEAproviding services to your LEA 0.00 0.00

3. Less: ENTER bus acquisition and/or replacement included in deduction taken on Line BE. Deduction for unallowable costs

1. ENTER amount of unallowable costs included in Schedule II, lines C1 and C6 paid by you to another LEA

2. Less: ENTER unallowable costs amount included in deduction taken on Line BF. Total Deductions (Lines B, C1, C2, D1, D2, and E1 minus lines C3, D3, and E2) 363,220.28 0.00G. Bus Operating Expense (Line A minus Line F) 110/111 2,972,093.85 5,302,851.75H. 1. Cost Per Mile (Line G divided by Schedule I, Line C) 120/121 7.269 3.845

2. Cost Per Pupil (Line G divided by Schedule I, Line B1) 122/123 1,335.172 6,260.746I. Payments to common carriers and to parents in lieu of transportation (Lines C1 and C2 minus Line C3) 080/081 363,220.28 0.00J. 1. ENTER prior year unallowable costs paid to another LEA used in the current year

for bus purchases2. Bus acquisition and replacement (Lines J1, D1, and D2 minus D3) 085/086 0.00 0.00

K. Approved Transportation Expense (Lines G, I, and J2) 130/133 3,335,314.13 5,302,851.75L. Approved Non-SD/OI Home-to-School Transportation Expense

1. Calculated Expense (Line K divided by Schedule I, Line B1 times Schedule I, Line B2) 132c 0.002. ENTER LEA's computed expense if different than amount calculated in Line L1

(maintain documentation locally) 132a

Contact: Joy Ramiro

Title: Director of Finance

Agency: Poway Unified School District

Phone Number/Ext: (858) 521-2781

E-mail Address: [email protected]

Special Education


Unaudited ActualsSpecial Education Maintenance of Effort

2011-12 Actual vs. 2010-11 Actual Comparison2011-12 Expenditures by LEA (LE-CY)

37 68296 0000000Report SEMA

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: sema (Rev 05/13/2011) Page 1 of 2 Printed: 8/24/2012 4:33 PM

SpecialEducation,Unspecified

RegionalizedServices

RegionalizedProgram

SpecialistSpecial

Education, Infants

SpecialEducation,PreschoolStudents

Spec. Education,Ages 5-22

Severely Disabled


NonseverelyDisabled

Object Code Description (Goal 5001) (Goal 5050) (Goal 5060) (Goal 5710) (Goal 5730) (Goal 5750) (Goal 5770) Adjustments* Total

UNDUPLICATED PUPIL COUNT 3,616

TOTAL EXPENDITURES (Funds 01, 09, & 62; resources 0000-9999) 1000-1999 Certificated Salaries 22,173.94 0.00 454,609.04 0.00 324,878.87 6,053,380.49 10,055,046.00 16,910,088.342000-2999 Classified Salaries 82,120.87 0.00 0.00 0.00 0.00 6,771,564.94 3,918,250.14 10,771,935.953000-3999 Employee Benefits 38,148.28 0.00 99,259.03 0.00 74,074.18 5,295,358.20 4,529,420.93 10,036,260.624000-4999 Books and Supplies 51,202.87 0.00 8,359.95 0.00 103,508.18 1,128,007.07 252,940.03 1,544,018.105000-5999 Services and Other Operating Expenditures 161.56 0.00 21,200.31 0.00 4,017.10 7,873,817.95 240,084.31 8,139,281.236000-6999 Capital Outlay 7,820.02 0.00 0.00 0.00 0.00 99,130.00 24,202.08 131,152.10

7130 State Special Schools 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.007430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total Direct Costs 201,627.54 0.00 583,428.33 0.00 506,478.33 27,221,258.65 19,019,943.49 0.00 47,532,736.34

7310 Transfers of Indirect Costs 325,940.00 0.00 0.00 0.00 0.00 0.00 0.00 325,940.007350 Transfers of Indirect Costs - Interfund 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00PCRA Program Cost Report Allocations 7,710,062.00 7,710,062.00

Total Indirect Costs and PCR Allocations 8,036,002.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8,036,002.00TOTAL COSTS 8,237,629.54 0.00 583,428.33 0.00 506,478.33 27,221,258.65 19,019,943.49 0.00 55,568,738.34

FEDERAL EXPENDITURES (Funds 01, 09, and 62; resources 3000-5999, except 3330, 3340, 3355, 3360, 3370, 3375, 3385, & 3405)1000-1999 Certificated Salaries 7,537.94 0.00 0.00 0.00 324,878.87 0.00 111,371.77 443,788.582000-2999 Classified Salaries 0.00 0.00 0.00 0.00 0.00 1,929,550.21 861,461.91 2,791,012.123000-3999 Employee Benefits 1,672.40 0.00 0.00 0.00 74,064.20 1,219,029.79 570,007.88 1,864,774.274000-4999 Books and Supplies 0.00 0.00 0.00 0.00 24,806.52 0.00 0.00 24,806.525000-5999 Services and Other Operating Expenditures 0.00 0.00 0.00 0.00 3,977.12 661,817.00 75,149.00 740,943.126000-6999 Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


Total Direct Costs 9,210.34 0.00 0.00 0.00 427,726.71 3,810,397.00 1,617,990.56 0.00 5,865,324.61

7310 Transfers of Indirect Costs 307,715.00 0.00 0.00 0.00 0.00 0.00 0.00 307,715.007350 Transfers of Indirect Costs - Interfund 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total Indirect Costs 307,715.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 307,715.00TOTAL BEFORE OBJECT 8980 316,925.34 0.00 0.00 0.00 427,726.71 3,810,397.00 1,617,990.56 0.00 6,173,039.61

8980 Less: Contributions from Unrestricted Revenues to FederalResources (Resources 3310-3400, except 3330, 3340,3355, 3360, 3370, 3375, & 3385, all goals; resources3000-3178 & 3410-5810, goals 5000-5999)

0.33TOTAL COSTS 6,173,039.28



2011-12 Actual vs. 2010-11 Actual Comparison2011-12 Expenditures by LEA (LE-CY)

37 68296 0000000Report SEMA




RegionalizedProgram

SpecialistSpecial

Education, Infants



Severely Disabled


NonseverelyDisabled

Object Code Description (Goal 5001) (Goal 5050) (Goal 5060) (Goal 5710) (Goal 5730) (Goal 5750) (Goal 5770) Adjustments* TotalSTATE AND LOCAL EXPENDITURES (Funds 01, 09, & 62; resources 0000-2999, 3330, 3340, 3355, 3360, 3370, 3375, 3385, 3405, & 6000-9999)

1000-1999 Certificated Salaries 14,636.00 0.00 454,609.04 0.00 0.00 6,053,380.49 9,943,674.23 16,466,299.762000-2999 Classified Salaries 82,120.87 0.00 0.00 0.00 0.00 4,842,014.73 3,056,788.23 7,980,923.833000-3999 Employee Benefits 36,475.88 0.00 99,259.03 0.00 9.98 4,076,328.41 3,959,413.05 8,171,486.354000-4999 Books and Supplies 51,202.87 0.00 8,359.95 0.00 78,701.66 1,128,007.07 252,940.03 1,519,211.585000-5999 Services and Other Operating Expenditures 161.56 0.00 21,200.31 0.00 39.98 7,212,000.95 164,935.31 7,398,338.116000-6999 Capital Outlay 7,820.02 0.00 0.00 0.00 0.00 99,130.00 24,202.08 131,152.10



7310 Transfers of Indirect Costs 18,225.00 0.00 0.00 0.00 0.00 0.00 0.00 18,225.007350 Transfers of Indirect Costs - Interfund 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00PCRA Program Cost Report Allocations 7,710,062.00 7,710,062.00

Total Indirect Costs and PCR Allocations 7,728,287.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7,728,287.00TOTAL BEFORE OBJECT 8980 7,920,704.20 0.00 583,428.33 0.00 78,751.62 23,410,861.65 17,401,952.93 0.00 49,395,698.73

8980 Contributions from Unrestricted Revenues to FederalResources (from Federal Expenditures section) 0.33TOTAL COSTS 49,395,699.06

LOCAL EXPENDITURES (Funds 01, 09, & 62; resources 0000-1999 & 8000-9999)1000-1999 Certificated Salaries 0.00 0.00 0.00 0.00 0.00 210.00 2,173.40 2,383.402000-2999 Classified Salaries 0.00 0.00 0.00 0.00 0.00 127.36 107.74 235.103000-3999 Employee Benefits 101.26 0.00 0.00 0.00 9.98 39,275.28 17,173.21 56,559.734000-4999 Books and Supplies 2,248.00 0.00 0.00 0.00 0.00 0.00 16,635.90 18,883.905000-5999 Services and Other Operating Expenditures 0.00 0.00 0.00 0.00 0.00 0.00 508.00 508.006000-6999 Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


Total Direct Costs 2,349.26 0.00 0.00 0.00 9.98 39,612.64 36,598.25 0.00 78,570.13

7310 Transfers of Indirect Costs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.007350 Transfers of Indirect Costs - Interfund 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total Indirect Costs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00TOTAL BEFORE OBJECTS 8091, 8099, AND 8980 2,349.26 0.00 0.00 0.00 9.98 39,612.64 36,598.25 0.00 78,570.13

8091, 8099 Revenue Limit Transfers to Special Education (Allresources except 0000, goals 5000-5999) 4,629,994.00

8980 Contributions from Unrestricted Revenues to FederalResources (from Federal Expenditures section) 0.33

8980 Contributions from Unrestricted Revenues to StateResources (Resources 3330, 3340, 3355, 3360, 3370,3375, 3385, 3405, 6500, 6510, & 7240, all goals;resources 2000-2999 & 6010-7810, except 6500, 6510, &7240, goals 5000-5999)

18,151,481.87TOTAL COSTS 22,860,046.33

* Attach an additional sheet with explanations of any amounts in the Adjustments column.



2011-12 Actual vs. 2010-11 Actual Comparison2010-11 Expenditures by LEA (LE-PY)

37 68296 0000000Report SEMA


2010-11 Expenditures A. State and Local B. Local Only1. Enter Total Costs amounts from the 2010-11 Report SEMA, 2010-11 Expenditures by

LEA (LE-CY) worksheet, Total Column, for the State and Local Expenditures sectionand the Local Expenditures section 47,337,638.80 23,158,576.33

2. Enter audit adjustments of 2010-11 special education expenditures fromSACS2012ALL data, not included in Line 1 (explain below)(Funds 01, 09, and 62; resources 0000-2999 & 6000-9999; Object 9793)

3. Enter restatements of 2011-12 special education beginning fund balances fromSACS2012ALL data, not included in Line 1 (explain below)(Funds 01, 09, and 62; resources 0000-2999 & 6000-9999; Object 9795)

4. Enter any other adjustments, not included in Line 1 (explain below)

5. 2010-11 Expenditures, Adjusted for 2011-12 MOE Calculation(Sum lines 1 through 4) 47,337,638.80 23,158,576.33

C. Unduplicated Pupil Count1. Enter the unduplicated pupil count reported in 2010-11 Report SEMA,

2010-11 Expenditures by LEA (LE-CY) worksheet 3,497.00

2. Enter any adjustments not included in Line C1 (explain below)

3. 2010-11 Unduplicated Pupil Count, Adjusted for 2011-12 MOE Calculation(Line C1 plus Line C2) 3,497.00



2011-12 Actual vs. 2010-11 Actual ComparisonLEA Maintenance of Effort Calculation (LMC-A)

37 68296 0000000Report SEMA


SELPA: Poway (PW)

This form is used to check maintenance of effort (MOE) for an LEA, whether the LEA is a member of a SELPA or is a single-LEA SELPA. If amember of a SELPA, submit this form together with the 2011-12 Expenditures by LEA (LE-CY) and the 2010-11 Expenditures by LEA (LE-PY) tothe SELPA AU. If a single-LEA SELPA, submit the forms to the CDE.

After reviewing all sections of this form, please select which of the following methods your LEA chooses to use to meet the 2011-12MOE requirement.

If you select the local expenditures only method to meet the MOE requirement, then the level of effort in the local expenditures only method will bethe base level of effort the next time you use that method to meet MOE. For example, choosing the local expenditures only method will mean thatthe dollar amount listed in B2a of Section 3 or B2c of Section 3 will become the base for the next time you use the local expenditures only methodto meet the level of effort requirement.

X Combined state and local expenditures

Local expenditures only

SECTION 1 Exempt Reduction Under 34 CFR Section 300.204

If your LEA determines that a reduction in expenditures occurred as a result of one or more of the following conditions, you maycalculate a reduction to the required MOE standard. Reductions may apply to local only MOE standard, combined state and localMOE standard, or both.

1. Voluntary departure, by retirement or otherwise, or departure for just cause, of special education or related services personnel.

2. A decrease in the enrollment of children with disabilities.

3. The termination of the obligation of the agency to provide a program of special education to a particular child with a disability that is an exceptionally costly program, as determined by the SEA, because the child

a. Has left the jurisdiction of the agency; b. Has reached the age at which the obligation of the agency to provide free appropriate public education (FAPE) to the child has terminated; or c. No longer needs the program of special education.

4. The termination of costly expenditures for long-term purchases, such as the acquisition of equipment or the construction of school facilities.

5. The assumption of cost by the high cost fund operated by the SEA under 34 CFR Sec. 300.704(c).

List exempt reductions, if any, to be used in the calculation below: State and Local Local Only

Total exempt reductions 0.00 0.00




37 68296 0000000Report SEMA


SELPA: Poway (PW)

SECTION 2 Reduction to MOE Requirement Under IDEA, Section 613 (a)(2)(C) (34 CFR Sec. 300.205(d))IMPORTANT NOTE: Only LEAs that have a "meets requirement" compliance determination and that are not found significantly disproportionate for the current year are eligible to use this option to reduce their MOE requirement.

Up to 50% of the increase in IDEA Part B Section 611 funding in current year compared with prior year may be usedto reduce the required level of state and local expenditures. This option is available only if the LEA used or will usethe freed up funds for activities authorized under the Elementary and Secondary Education Act of 1965. Also, the amount of Part B funds used for early intervening services (34 CFR 300.226(a)) will count toward the maximum amount by which the LEA may reduce its MOE requirement under this exception [P.L. 108-446].

State and Local Local Only Current year funding (IDEA Section 611 Local Assistance Grant Awards - Resources 3310 and3320)

Less: Prior year's funding (IDEA Section 611 LocalAssistance Grant Awards - Resources 3310 and3320)

Increase in funding (if difference is positive) 0.00

Maximum available for MOE reduction (50% ofincrease in funding) 0.00 (a)

Current year funding (IDEA Section 619 - Resource 3315)

Maximum available for early intervening services(EIS) (15% of current year funding - Resources3310, 3315, and 3320) 0.00 (b)

If (b) is greater than (a).Enter portion to set aside for EIS (cannot exceedline (b), Maximum available for EIS) (c)

Available for MOE reduction.(line (a) minus line (c), zero if negative) 0.00 (d)

Enter portion used to reduce MOE requirement(cannot exceed line (d), Available for MOE reduction).

If (b) is less than (a).Enter portion used to reduce MOE requirement(first column cannot exceed line (a), Maximum available for MOE reduction, second and third columns cannot exceed (e), Portion used to reduce MOErequirement). (e)

Available to set aside for EIS(line (b) minus line (e), zero if negative) 0.00 (f)




37 68296 0000000Report SEMA


SELPA: Poway (PW)

SECTION 3 Column A Column B Column C

Actual Expenditures Actual ExpendituresFY 2011-12 FY 2010-11 Difference

(LE-CY Worksheet) (LE-PY Worksheet) (A - B)A. COMBINED STATE AND LOCAL EXPENDITURES METHOD

1. Total special education expenditures 55,568,738.34

2. Less: Expenditures paid from federal sources 6,173,039.28

3. Expenditures paid from state and local sources 49,395,699.06 47,337,638.80Less: Exempt reduction(s) from SECTION 1 0.00Less: 50% reduction from SECTION 2 0.00Net expenditures paid from state and local sources 49,395,699.06 47,337,638.80 2,058,060.26

4. Special education unduplicated pupil count 3,616 3,497

5. Per capita state and local expenditures (A3/A4) 13,660.32 13,536.64 123.68

If one or both of the differences in lines A3 and A5, Column C, are positive (current year state and local expenditures, in total or per capita, are greater than prior year's net state and local expenditures), the MOE requirement is met; Part B can still be completed.

If both lines A3 and A5, Column C, are negative, the MOE is not met based on combined state and local expenditures, and Part B must be completed.




37 68296 0000000Report SEMA


SELPA: Poway (PW)

B. LOCAL EXPENDITURES ONLY METHOD If MOE was not met in Part A and this Local Expenditures Only Method applies, complete either B1 or B2, but not both. Complete B1 if the MOE "actual vs. actual" requirement was met last year using local expenditures (whether or not the requirement was also met using combined state and local expenditures); otherwise, complete B2.

Click on the button that applies: FY 2011-12 FY 2010-11 Difference

1. Last year's local expenditures met MOE requirement:

a. Expenditures paid from local sources Less: Exempt reduction(s) from SECTION 1 Less: 50% reduction from SECTION 2 Net expenditures paid from local sources

b. Per capita local expenditures (B1a/A4)

Base FY

FY 2011-12 Difference

2. Enter in the second column, Base FY, the special educationexpenditures paid from local funds and the special educationunduplicated pupil count, for the most recent fiscal year when MOE actual vs. actual requirement was met based on local expenditures. Enter the fiscal year in the column heading. If you have not previously used this method to meet the level of effort requirement, the earliest base year that can be usedis 2006-07.


b. Special education unduplicated pupil count

c. Per capita local expenditures (B2a/B2b)

If one or both of the differences in Column C for the checked section (B1 or B2) are positive, the MOE requirement is met.

After reviewing all sections of this form, please select which of the above methods your LEA chooses to use to meet the 2011-12 MOErequirement and make the selection on Page 1.

Jeanette Chang (858) 521-2779Contact Name Telephone Number

Assistant Director of Finance [email protected] E-mail Address



2012-13 Budget vs. 2011-12 Actual Comparison2012-13 Budget by LEA (LB-B)

37 68296 0000000Report SEMB

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: semb (Rev 04/27/2010) Page 1 of 2 Printed: 8/24/2012 4:40 PM



RegionalizedProgram

SpecialistSpecial

Education, Infants



Severely Disabled


NonseverelyDisabled



TOTAL BUDGET (Funds 01, 09, & 62; resources 0000-9999) 1000-1999 Certificated Salaries 9,836.00 0.00 556,428.00 0.00 208,772.00 5,878,545.00 11,380,279.00 18,033,860.002000-2999 Classified Salaries 76,753.00 0.00 0.00 0.00 0.00 7,704,913.00 5,195,768.00 12,977,434.003000-3999 Employee Benefits 40,104.00 0.00 119,741.00 0.00 45,043.00 5,910,753.00 5,322,216.00 11,437,857.004000-4999 Books and Supplies 52,980.00 0.00 700.00 0.00 196,539.00 1,157,818.00 140,952.00 1,548,989.005000-5999 Services and Other Operating Expenditures 2,046.00 0.00 23,308.00 0.00 6,550.00 9,794,934.00 334,306.00 10,161,144.006000-6999 Capital Outlay 7,821.00 0.00 0.00 0.00 0.00 0.00 0.00 7,821.00




Total Indirect Costs 469,687.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 469,687.00TOTAL COSTS 659,227.00 0.00 700,177.00 0.00 456,904.00 30,446,963.00 22,373,521.00 0.00 54,636,792.00

STATE AND LOCAL BUDGET (Funds 01, 09, & 62; resources 0000-2999, 3330, 3340, 3355, 3360, 3370, 3375, 3385, 3405, & 6000-9999)1000-1999 Certificated Salaries 9,836.00 0.00 556,428.00 0.00 0.00 5,878,545.00 11,380,279.00 17,825,088.002000-2999 Classified Salaries 76,753.00 0.00 0.00 0.00 0.00 5,860,348.00 4,231,413.00 10,168,514.003000-3999 Employee Benefits 40,104.00 0.00 119,741.00 0.00 0.00 4,783,870.00 4,729,205.00 9,672,920.004000-4999 Books and Supplies 52,980.00 0.00 700.00 0.00 0.00 1,108,638.00 140,952.00 1,303,270.005000-5999 Services and Other Operating Expenditures 2,046.00 0.00 23,308.00 0.00 0.00 9,423,272.00 271,171.00 9,719,797.006000-6999 Capital Outlay 7,821.00 0.00 0.00 0.00 0.00 0.00 0.00 7,821.00


Total Direct Costs 189,540.00 0.00 700,177.00 0.00 0.00 27,054,673.00 20,753,020.00 0.00 48,697,410.00


Total Indirect Costs 132,337.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 132,337.00TOTAL BEFORE OBJECT 8980 321,877.00 0.00 700,177.00 0.00 0.00 27,054,673.00 20,753,020.00 0.00 48,829,747.00

8980 Contributions from Unrestricted Revenues to FederalResources (Resources 3310-3400, except 3330,3340, 3355, 3360, 3370, 3375, & 3385, all goals;resources 3000-3178 & 3410-5810, goals 5000-5999)

0.00TOTAL COSTS 48,829,747.00



2012-13 Budget vs. 2011-12 Actual Comparison2012-13 Budget by LEA (LB-B)

37 68296 0000000Report SEMB




RegionalizedProgram

SpecialistSpecial

Education, Infants



Severely Disabled


NonseverelyDisabled

Object Code Description (Goal 5001) (Goal 5050) (Goal 5060) (Goal 5710) (Goal 5730) (Goal 5750) (Goal 5770) Adjustments* TotalLOCAL BUDGET (Funds 01, 09, & 62; resources 0000-1999 & 8000-9999)

1000-1999 Certificated Salaries 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.002000-2999 Classified Salaries 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.003000-3999 Employee Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.004000-4999 Books and Supplies 0.00 0.00 0.00 0.00 0.00 0.00 1,060.00 1,060.005000-5999 Services and Other Operating Expenditures 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.006000-6999 Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


Total Direct Costs 0.00 0.00 0.00 0.00 0.00 0.00 1,060.00 0.00 1,060.00


Total Indirect Costs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00TOTAL BEFORE OBJECTS 8091, 8099, AND 8980 0.00 0.00 0.00 0.00 0.00 0.00 1,060.00 0.00 1,060.00


8980 Contributions from Unrestricted Revenues to FederalResources (from State and Local Budget section) 0.00

8980 Contributions from Unrestricted Revenues to StateResources (Resources 3330, 3340, 3355, 3360,3370, 3375, 3385, 3405, 6500-6540, & 7240, allgoals; resources 2000-2999 & 6010-7810, except6500-6540, & 7240, goals 5000-5999)

25,183,565.00

TOTAL COSTS 29,744,020.00




2012-13 Budget vs. 2011-12 Actual Comparison2011-12 Expenditures by LEA (LE-B)

37 68296 0000000Report SEMB




RegionalizedProgram

SpecialistSpecial

Education, Infants



Severely Disabled


NonseverelyDisabled



TOTAL EXPENDITURES (Funds 01, 09, & 62; resources 0000-9999) 1000-1999 Certificated Salaries 22,173.94 0.00 454,609.04 0.00 324,878.87 6,053,380.49 10,055,046.00 16,910,088.342000-2999 Classified Salaries 82,120.87 0.00 0.00 0.00 0.00 6,771,564.94 3,918,250.14 10,771,935.953000-3999 Employee Benefits 38,148.28 0.00 99,259.03 0.00 74,074.18 5,295,358.20 4,529,420.93 10,036,260.624000-4999 Books and Supplies 51,202.87 0.00 8,359.95 0.00 103,508.18 1,128,007.07 252,940.03 1,544,018.105000-5999 Services and Other Operating Expenditures 161.56 0.00 21,200.31 0.00 4,017.10 7,873,817.95 240,084.31 8,139,281.236000-6999 Capital Outlay 7,820.02 0.00 0.00 0.00 0.00 99,130.00 24,202.08 131,152.10



7310 Transfers of Indirect Costs 325,940.00 0.00 0.00 0.00 0.00 0.00 0.00 325,940.007350 Transfers of Indirect Costs - Interfund 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00PCRA Program Cost Report Allocations (non-add) 7,710,062.00 7,710,062.00

Total Indirect Costs 325,940.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 325,940.00TOTAL COSTS 527,567.54 0.00 583,428.33 0.00 506,478.33 27,221,258.65 19,019,943.49 0.00 47,858,676.34

FEDERAL EXPENDITURES (Funds 01, 09, and 62; resources 3000-5999, except 3330, 3340, 3355, 3360, 3370, 3375, 3385, & 3405)1000-1999 Certificated Salaries 7,537.94 0.00 0.00 0.00 324,878.87 0.00 111,371.77 443,788.582000-2999 Classified Salaries 0.00 0.00 0.00 0.00 0.00 1,929,550.21 861,461.91 2,791,012.123000-3999 Employee Benefits 1,672.40 0.00 0.00 0.00 74,064.20 1,219,029.79 570,007.88 1,864,774.274000-4999 Books and Supplies 0.00 0.00 0.00 0.00 24,806.52 0.00 0.00 24,806.525000-5999 Services and Other Operating Expenditures 0.00 0.00 0.00 0.00 3,977.12 661,817.00 75,149.00 740,943.126000-6999 Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


Total Direct Costs 9,210.34 0.00 0.00 0.00 427,726.71 3,810,397.00 1,617,990.56 0.00 5,865,324.61


Total Indirect Costs 307,715.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 307,715.00TOTAL BEFORE OBJECT 8980 316,925.34 0.00 0.00 0.00 427,726.71 3,810,397.00 1,617,990.56 0.00 6,173,039.61

8980 Less: Contributions from Unrestricted Revenues toFederal Resources (Resources 3310-3400, except3330, 3340, 3355, 3360, 3370, 3375, & 3385, allgoals; resources 3000-3178 & 3410-5810, goals5000-5999) 0.33TOTAL COSTS 6,173,039.28



2012-13 Budget vs. 2011-12 Actual Comparison2011-12 Expenditures by LEA (LE-B)

37 68296 0000000Report SEMB




RegionalizedProgram

SpecialistSpecial

Education, Infants



Severely Disabled


NonseverelyDisabled

Object Code Description (Goal 5001) (Goal 5050) (Goal 5060) (Goal 5710) (Goal 5730) (Goal 5750) (Goal 5770) Adjustments* TotalSTATE AND LOCAL EXPENDITURES (Funds 01, 09, & 62; resources 0000-2999, 3330, 3340, 3355, 3360, 3370, 3375, 3385, 3405, & 6000-9999)

1000-1999 Certificated Salaries 14,636.00 0.00 454,609.04 0.00 0.00 6,053,380.49 9,943,674.23 16,466,299.762000-2999 Classified Salaries 82,120.87 0.00 0.00 0.00 0.00 4,842,014.73 3,056,788.23 7,980,923.833000-3999 Employee Benefits 36,475.88 0.00 99,259.03 0.00 9.98 4,076,328.41 3,959,413.05 8,171,486.354000-4999 Books and Supplies 51,202.87 0.00 8,359.95 0.00 78,701.66 1,128,007.07 252,940.03 1,519,211.585000-5999 Services and Other Operating Expenditures 161.56 0.00 21,200.31 0.00 39.98 7,212,000.95 164,935.31 7,398,338.116000-6999 Capital Outlay 7,820.02 0.00 0.00 0.00 0.00 99,130.00 24,202.08 131,152.10



7310 Transfers of Indirect Costs 18,225.00 0.00 0.00 0.00 0.00 0.00 0.00 18,225.007350 Transfers of Indirect Costs - Interfund 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00PCRA Program Cost Report Allocations (non-add) 7,710,062.00 7,710,062.00

Total Indirect Costs 18,225.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 18,225.00TOTAL BEFORE OBJECT 8980 210,642.20 0.00 583,428.33 0.00 78,751.62 23,410,861.65 17,401,952.93 0.00 41,685,636.73

8980 Contributions from Unrestricted Revenues to FederalResources (from Federal Expenditures section) 0.33TOTAL COSTS 41,685,637.06

LOCAL EXPENDITURES (Funds 01, 09, & 62; resources 0000-1999 & 8000-9999)1000-1999 Certificated Salaries 0.00 0.00 0.00 0.00 0.00 210.00 2,173.40 2,383.402000-2999 Classified Salaries 0.00 0.00 0.00 0.00 0.00 127.36 107.74 235.103000-3999 Employee Benefits 101.26 0.00 0.00 0.00 9.98 39,275.28 17,173.21 56,559.734000-4999 Books and Supplies 2,248.00 0.00 0.00 0.00 0.00 0.00 16,635.90 18,883.905000-5999 Services and Other Operating Expenditures 0.00 0.00 0.00 0.00 0.00 0.00 508.00 508.006000-6999 Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


Total Direct Costs 2,349.26 0.00 0.00 0.00 9.98 39,612.64 36,598.25 0.00 78,570.13


Total Indirect Costs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00TOTAL BEFORE OBJECTS 8091, 8099, AND 8980 2,349.26 0.00 0.00 0.00 9.98 39,612.64 36,598.25 0.00 78,570.13


8980 Contributions from Unrestricted Revenues to FederalResources (from Federal Expenditures section) 0.33

8980 Contributions from Unrestricted Revenues to StateResources (Resources 3330, 3340, 3355, 3360,3370, 3375, 3385, 3405, 6500, 6510, & 7240, allgoals; resources 2000-2999 & 6010-7810, except6500, 6510, & 7240, goals 5000-5999)

18,151,481.87TOTAL COSTS 22,860,046.33




2012-13 Budget vs. 2011-12 Actual ComparisonLEA Maintenance of Effort Calculation (LMC-B)

37 68296 0000000Report SEMB


SELPA: Poway (PW)

This form is used to check maintenance of effort (MOE) for an LEA, whether the LEA is a member of a SELPA or is a single-LEA SELPA. If amember of a SELPA, submit this form together with the 2012-13 Budget by LEA (LB-B) and the 2011-12 Expenditures by LEA (LE-B) to the SELPAAU. If a single-LEA SELPA, submit the forms to the CDE.

After reviewing all sections of this form, please select which of the following methods your LEA chooses to use to meet the 2012-13 MOErequirement.

If you select the local expenditures only method to meet the MOE requirement, then the level of effort in the local expenditures only method will bethe base level of effort the next time you use that method to meet MOE. For example, choosing the local expenditures only method will mean that thedollar amount listed in B2a of Section 3 or B2c of Section 3 will become the base for the next time you use the local expenditures only method tomeet the level of effort requirement.

X Combined state and local expenditures

Local expenditures only

SECTION 1 Exempt Reduction Under 34 CFR Section 300.204

If your LEA determines that a reduction in expenditures occurred as a result of one or more of the following conditions, you maycalculate a reduction to the required MOE standard. Reductions may apply to local only MOE standard, combined state and localMOE standard, or both.

1. Voluntary departure, by retirement or otherwise, or departure for just cause, of special education or related services personnel.

2. A decrease in the enrollment of children with disabilities.

3. The termination of the obligation of the agency to provide a program of special education to a particular child with a disability that is an exceptionally costly program, as determined by the SEA, because the child

a. Has left the jurisdiction of the agency; b. Has reached the age at which the obligation of the agency to provide free appropriate public education (FAPE) to the child has terminated; or c. No longer needs the program of special education.

4. The termination of costly expenditures for long-term purchases, such as the acquisition of equipment or the construction of school facilities.

5. The assumption of cost by the high cost fund operated by the SEA under 34 CFR Sec. 300.704(c).

List exempt reductions, if any, to be used in the calculation below: State and Local Local Only

Total exempt reductions 0.00 0.00




37 68296 0000000Report SEMB


SELPA: Poway (PW)

SECTION 2 Reduction to MOE Requirement Under IDEA, Section 613 (a)(2)(C) (34 CFR Sec. 300.205(d))IMPORTANT NOTE: Only LEAs that have a "meets requirement" compliance determination and that are not found significantly disproportionate for the current year are eligible to use this option to reduce their MOE requirement.

Up to 50% of the increase in IDEA Part B Section 611 funding in current year compared with prior year may be usedto reduce the required level of state and local expenditures. This option is available only if the LEA used or will usethe freed up funds for activities authorized under the Elementary and Secondary Education Act of 1965. Also, the amount of Part B funds used for early intervening services (34 CFR 300.226(a)) will count toward the maximum amount by which the LEA may reduce its MOE requirement under this exception [P.L. 108-446].

State and Local Local Only Current year funding (IDEA Section 611 Local Assistance Grant Awards - Resources 3310 and3320)

Less: Prior year's funding (IDEA Section 611 LocalAssistance Grant Awards - Resources 3310 and3320)

Increase in funding (if difference is positive) 0.00

Maximum available for MOE reduction (50% ofincrease in funding) 0.00 (a)

Current year funding (IDEA Section 619 - Resource 3315)

Maximum available for early intervening services(EIS) (15% of current year funding - Resources3310, 3315, and 3320) 0.00 (b)

If (b) is greater than (a).Enter portion to set aside for EIS (cannot exceedline (b), Maximum available for EIS) (c)

Available for MOE reduction.(line (a) minus line (c), zero if negative) 0.00 (d)

Enter portion used to reduce MOE requirement(cannot exceed line (d), Available for MOE reduction).

If (b) is less than (a).Enter portion used to reduce MOE requirement(first column cannot exceed line (a), Maximum available for MOE reduction, second and third columns cannot exceed (e), Portion used to reduce MOErequirement). (e)

Available to set aside for EIS(line (b) minus line (e), zero if negative) 0.00 (f)




37 68296 0000000Report SEMB


SELPA: Poway (PW)

SECTION 3 Column A Column B Column C

Budgeted Amounts Actual ExpendituresFY 2012-13 FY 2011-12 Difference

(LB-B Worksheet) (LE-B Worksheet) (A - B)A. COMBINED STATE AND LOCAL EXPENDITURES METHOD

1. Total special education expenditures 54,636,792.00

2. Less: Expenditures paid from federal sources 5,807,045.00

3. Expenditures paid from state and local sources 48,829,747.00 41,685,637.06Less: Exempt reduction(s) from SECTION 1 0.00Less: 50% reduction from SECTION 2 0.00Net expenditures paid from state and local sources 48,829,747.00 41,685,637.06 7,144,109.94

4. Special education unduplicated pupil count 3,616 3,616

5. Per capita state and local expenditures (A3/A4) 13,503.80 11,528.11 1,975.69

If one or both of the differences in lines A3 and A5, Column C, are positive (current year budgeted state and local expenditures, in totaor per capita, are greater than prior year's net state and local expenditures), the MOE requirement is met; Part B can still be completed.

If both lines A3 and A5, Column C, are negative, the MOE is not met based on combined state and local expenditures, and Part B must be completed.




37 68296 0000000Report SEMB


SELPA: Poway (PW)

B. LOCAL EXPENDITURES ONLY METHOD If MOE was not met in Part A and this Local Expenditures Only Method applies, complete either B1 or B2, but not both. Complete B1 if the MOE "budget vs. actual" requirement was met last year using local expenditures (whether or not the requirement was also met using combined state and local expenditures); otherwise, complete B2.

Budget ActualClick on the button that applies: FY 2012-13 FY 2011-12 Difference

1. Last year's local expenditures met MOE requirement:


b. Per capita local expenditures (B1a/A4)

Budget Base FY

FY 2012-13 Difference

2. Enter in the second column, Base FY, the special educationexpenditures paid from local funds and the special educationunduplicated pupil count, for the most recent fiscal year when MOE budget vs. actual requirement was met based on local expenditures. Enter the fiscal year in the column heading. If you have not previously used this method to meet the level of effort requirement, the earliest base year that can be usedis 2006-07.


b. Special education unduplicated pupil count

c. Per capita local expenditures (B2a/B2b)

If one or both of the differences in Column C for the checked section (B1 or B2) are positive, the MOE requirement is met.

After reviewing all sections of this form, please select which of the above methods your LEA chooses to use to meet the 2012-13 MOErequirement and make the selection on Page 1.

Jeanette Chang (858) 521-2779Contact Name Telephone Number

Assistant Director of Finance [email protected] E-mail Address

Government-wide

Financial

Statements



Conversion from Governmental Funds to Governmental ActivitiesFund Consolidation

37 68296 0000000Report CNVRT

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: cnvrt (Rev 06/13/2012) Page 1 Printed: 8/24/2012 4:44 PM

Fund 01 Fund 11 Fund 12 Fund 13 Fund 14 Fund 17 Fund 21

Resource Function Object General Fund Adult Education FundChild Development

FundCafeteria Special

Revenue FundDeferred Maintenance

Fund

Special Reserve Fundfor Other Than Capital

Outlay Projects Building Fund

Assets Funds 01-57, except where indicated

Cash 9110-9140 8,118,925.33 281,840.09 7,616.11 3,284,952.46 98,401.96 1,631,211.52 74,506.49

Investments 9150 0.00 0.00 0.00 0.00 0.00 0.00 0.00Receivables 9200-9290 46,902,718.97 77,693.20 26,246.14 331,040.62 91.10 0.00 53.86

Due from Other Funds 9310 5,830,433.41 46,898.41 0.00 207.50 0.00 0.00 0.00Stores 9320 346,795.09 0.00 0.00 265,144.26 0.00 0.00 0.00Prepaids 9330 1,517,882.49 0.00 0.00 0.00 0.00 0.00 0.00Other Current Assets 9340 0.00 0.00 0.00 0.00 0.00 0.00 0.00Land 9410

Land Improvements 9420Accumulated Depreciation - Land Improvements 9425Buildings 9430

Accumulated Depreciation - Buildings 9435Equipment 9440Accumulated Depreciation - Equipment 9445Work in Progress 9450

Liabilities

Accounts Payable and Other Current Liabilities9500-9599,9620 5,308,020.98 48,330.36 2,364.34 409,751.76 0.00 0.00 59,454.72

Due to Other Funds 9610 1,999,306.75 200,158.57 17,383.76 448,647.09 0.00 0.00 0.00Current Loans 9640 0.00 0.00 0.00 0.00 0.00 0.00 0.00Deferred Revenue 9650 299,446.97 94,556.88 0.00 0.00 0.00 0.00 0.00General Obligation Bonds Payable 9661State School Building Loan Payable 9662Net OPEB Obligation 9664Compensated Absences Payable 9665COPs Payable 9666Capital Leases Payable 9667Lease Revenue Bonds Payable 9668Other General Long-Term Debt 9669

Fund Balance / Net Assets 979Z 55,109,980.59 63,385.89 14,114.15 3,022,945.99 98,493.06 1,631,211.52 15,105.63




37 68296 0000000Report CNVRT


Resource Function Object


Cash 9110-9140

Investments 9150Receivables 9200-9290

Due from Other Funds 9310Stores 9320Prepaids 9330Other Current Assets 9340Land 9410



Liabilities

Accounts Payable and Other Current Liabilities9500-9599,9620

Due to Other Funds 9610Current Loans 9640Deferred Revenue 9650General Obligation Bonds Payable 9661State School Building Loan Payable 9662Net OPEB Obligation 9664Compensated Absences Payable 9665COPs Payable 9666Capital Leases Payable 9667Lease Revenue Bonds Payable 9668Other General Long-Term Debt 9669

Fund Balance / Net Assets 979Z

Fund 25 Fund 35 Fund 40 Fund 49 Fund 51 Fund 52

Capital Facilities FundCounty SchoolFacilities Fund

Special Reserve Fundfor Capital Outlay

Projects

Capital Project Fundfor Blended

Component UnitsBond Interest andRedemption Fund

Debt Service Fund forBlended Component

UnitsTotal Governmental

Funds

2,590,663.84 8,442,226.62 1,314,768.64 165,419,228.88 11,032,168.00 0.00 202,296,510

0.00 0.00 0.00 0.00 0.00 0.00 02,771.04 11,038.64 1,196.50 0.00 0.00 0.00 47,352,850

0.00 0.00 0.00 0.00 0.00 0.00 5,877,5390.00 0.00 0.00 0.00 0.00 0.00 611,9390.00 0.00 0.00 0.00 0.00 0.00 1,517,8820.00 0.00 0.00 0.00 0.00 0.00 0

40,051.36 438,245.60 0.00 0.00 0.00 0.00 6,306,2195,364.95 3,500,000.00 1,000,005.35 0.00 0.00 0.00 7,170,866

0.00 0.00 0.00 0.00 0.00 0.00 00.00 0.00 0.00 0.00 0.00 0.00 394,004

2,548,018.57 4,515,019.66 315,959.79 165,419,228.88 11,032,168.00 0.00 243,785,631




37 68296 0000000Report CNVRT




Cash 9110-9140

Investments 9150Receivables 9200-9290

Due from Other Funds 9310Stores 9320Prepaids 9330Other Current Assets 9340Land 9410



Liabilities

Accounts Payable and Other Current Liabilities9500-9599,9620

Due to Other Funds 9610Current Loans 9640Deferred Revenue 9650General Obligation Bonds Payable 9661State School Building Loan Payable 9662Net OPEB Obligation 9664Compensated Absences Payable 9665COPs Payable 9666Capital Leases Payable 9667Lease Revenue Bonds Payable 9668Other General Long-Term Debt 9669

Fund Balance / Net Assets 979Z

Capital Assets andLong-Term Liabilities

Total GovernmentalFunds, Capital Assets

and Long-TermLiabilities

202,296,510

047,352,850

5,877,539611,939

18,389,059 19,906,9410

75,636,954 75,636,954

45,742,430 45,742,430(18,345,005) (18,345,005)914,269,214 914,269,214

(115,622,029) (115,622,029)33,550,306 33,550,306

(24,673,470) (24,673,470)22,825,608 22,825,608

6,306,2197,170,866

0394,004

173,368,013 173,368,0130 0

12,533,979 12,533,9794,503,617 4,503,617

0 0531,349 531,349

140,422,492 140,422,492601,177,598 601,177,598

19,236,019 263,021,650




37 68296 0000000Report CNVRT






Fund



General RevenuesTaxes and Subventions:

Taxes Levied for General Purposes 0000-99998020-8079,8097 103,338,166.14 0.00 0.00 0.00 0.00 0.00 0.00

Taxes Levied for Debt Service 0000-99998571-8572,8610-8614 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Taxes Levied for Other Specific Purposes 0000-99998575-8576,8615-8629 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Federal and State Aid Not Restricted to SpecificPurposes 0000-1999

8010-8019,8092, 8096,8100-8544,8546-8560,8587-8590 99,366,989.21 0.00 0.00 0.00 0.00 0.00 0.00

Interest and Investment Earnings 0000-1999 8660-8662 491,195.63 1,181.47 0.00 0.00 860.72 0.00 39,228.14

Interagency Revenues 0000-19998677,8780-8799 680,470.17 0.00 0.00 0.00 0.00 0.00 0.00

Miscellaneous 0000-1999

8081-8089,8631-8659,8663-8676,8678-8710 9,007,940.01 667,726.63 0.00 0.00 0.00 0.00 1,180.00

Program Revenues

Charges for Services 2000-9999

8081-8089,8631-8659,8663-8698,8700-8710 2,782,629.33 0.00 0.00 6,229,179.24 0.00 0.00 0.00

6200, 77108290, 8587,8699

2000-6199,6201-7709,

8010-8019,8100-8544,8546-8560,8587-8590,8660-8662,8699,

Operating Grants and Contributions 7711-9999 8780-8799 36,612,646.26 194,280.00 295,877.33 2,487,184.51 0.00 0.00 0.000000-7709,7711-9999 8545

77108545,8660-8662

Capital Grants and Contributions 62008590,8660-8662 0.00 0.00 0.00 0.00 0.00 0.00 0.00

ExpendituresInstruction 1000-1999 1000-7999 160,258,509.16 827,680.85 280,143.79 0.00 0.00 0.00 0.00Instruction - Related Services:

Instructional Supervision and Administration

2000-2999,except 2420,2700 1000-7999 6,833,080.89 462,562.51 0.00 0.00 0.00 0.00 0.00

Instructional Library, Media and Technology 2420 1000-7999 3,353,770.55 0.00 0.00 0.00 0.00 0.00 0.00

School Site Administration 2700 1000-7999 15,322,460.90 0.00 0.00 0.00 0.00 0.00 0.00




37 68296 0000000Report CNVRT






Projects





Funds


Taxes Levied for General Purposes 0000-99998020-8079,8097

Taxes Levied for Debt Service 0000-99998571-8572,8610-8614

Taxes Levied for Other Specific Purposes 0000-99998575-8576,8615-8629


8010-8019,8092, 8096,8100-8544,8546-8560,8587-8590

Interest and Investment Earnings 0000-1999 8660-8662

Interagency Revenues 0000-19998677,8780-8799


8081-8089,8631-8659,8663-8676,8678-8710

Program Revenues


8081-8089,8631-8659,8663-8698,8700-8710

6200, 77108290, 8587,8699

2000-6199,6201-7709,

8010-8019,8100-8544,8546-8560,8587-8590,8660-8662,8699,

Operating Grants and Contributions 7711-9999 8780-87990000-7709,7711-9999 8545

77108545,8660-8662

Capital Grants and Contributions 62008590,8660-8662

ExpendituresInstruction 1000-1999 1000-7999Instruction - Related Services:


2000-2999,except 2420,2700 1000-7999

Instructional Library, Media and Technology 2420 1000-7999

School Site Administration 2700 1000-7999

0.00 0.00 0.00 0.00 0.00 0.00 103,338,166

0.00 0.00 0.00 0.00 11,533,047.00 0.00 11,533,047

0.00 0.00 0.00 39,981,035.37 (7,243.00) 0.00 39,973,792

0.00 0.00 0.00 0.00 0.00 0.00 99,366,98912,378.80 0.00 9,455.29 0.00 0.00 0.00 554,300

0.00 0.00 0.00 0.00 0.00 0.00 680,470

172,073.66 0.00 0.00 0.00 0.00 0.00 9,848,920

0.00 0.00 0.00 0.00 0.00 0.00 9,011,809

0.00 0.00 0.00 3,785,134.34 35,683.00 0.00 43,410,805

0.00 12,115,370.46 0.00 0.00 0.00 0.00 12,115,370

0.00 0.00 0.00 0.00 0.00 0.00 161,366,334

0.00 0.00 0.00 0.00 0.00 0.00 7,295,6430.00 0.00 0.00 0.00 0.00 0.00 3,353,771

0.00 0.00 0.00 0.00 0.00 0.00 15,322,461




37 68296 0000000Report CNVRT


Resource Function ObjectCapital Assets and

Long-Term Liabilities




Taxes Levied for General Purposes 0000-99998020-8079,8097

Taxes Levied for Debt Service 0000-99998571-8572,8610-8614

Taxes Levied for Other Specific Purposes 0000-99998575-8576,8615-8629


8010-8019,8092, 8096,8100-8544,8546-8560,8587-8590

Interest and Investment Earnings 0000-1999 8660-8662

Interagency Revenues 0000-19998677,8780-8799


8081-8089,8631-8659,8663-8676,8678-8710

Program Revenues


8081-8089,8631-8659,8663-8698,8700-8710

6200, 77108290, 8587,8699

2000-6199,6201-7709,

8010-8019,8100-8544,8546-8560,8587-8590,8660-8662,8699,

Operating Grants and Contributions 7711-9999 8780-87990000-7709,7711-9999 8545

77108545,8660-8662

Capital Grants and Contributions 62008590,8660-8662

ExpendituresInstruction 1000-1999 1000-7999Instruction - Related Services:


2000-2999,except 2420,2700 1000-7999

Instructional Library, Media and Technology 2420 1000-7999

School Site Administration 2700 1000-7999

103,338,166

11,533,047

39,973,792

99,366,989554,300

680,470

9,848,920

9,011,809

43,410,805

12,115,370

161,366,334

7,295,6433,353,771

15,322,461




37 68296 0000000Report CNVRT






Fund



Pupil Services: Home-To-School Transportation 3600 1000-7999 8,221,237.68 0.00 0.00 0.00 0.00 0.00 0.00

Food Services 3700 1000-7999 0.00 0.00 0.00 8,058,486.40 0.00 0.00 0.00

All Other Pupil Services

3000-3999,except 3600,3700 1000-7999 10,887,542.12 36,030.00 0.00 0.00 0.00 0.00 0.00

General Administration: Centralized Data Processing 7700 1000-7999 4,780,857.96 0.00 0.00 0.00 0.00 0.00 0.00 All Other General Administration 7100-7699 1000-7999 8,180,181.60 49,669.93 15,970.00 387,764.82 0.00 0.00 0.00

Plant Services8000-8999,except 8500 1000-7999 24,361,624.45 0.00 0.00 100,424.60 13,837.86 0.00 534,732.21

Facility Acquisition and Construction 8500 1000-7999 0.00 0.00 0.00 0.00 109,706.84 0.00 747,507.72Ancillary Services 4000-4999 1000-7999 4,285,500.23 0.00 0.00 0.00 0.00 0.00 0.00Community Services 5000-5999 1000-7999 359,357.35 0.00 0.00 0.00 0.00 0.00 0.00Enterprise Activities 6000-6999 1000-7999 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Other Outgo: Transfers Between Agencies 9200 7110-7299 585,208.32 0.00 0.00 0.00 0.00 0.00 0.00

Debt Service - Principal 9100, 9101

7431-7439,except 7434and 7438 1,073,972.78 0.00 0.00 0.00 0.00 0.00 132,666,706.62

Debt Service - Interest 9100, 9102 7434, 7438 53,813.58 0.00 0.00 0.00 0.00 0.00 451,827.12

Debt Service - Issuance Costs and Discounts 9100, 91035400, 5450,5800, 7699 368,969.48 0.00 0.00 0.00 0.00 0.00 60,086,595.19

All Other Outgo 9100-9300

1000-6999,except 5400,5450, and5800 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Depreciation (Unallocated) 0000 6900 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Other Financing Sources and UsesInterfund Transfers In 8910-8929 9,920,000.00 372,877.44 0.00 0.00 0.00 0.00 0.00Interfund Transfers Out 9300 7600-7629 4,224,921.44 2,499.64 0.00 17,145.34 0.00 0.00 0.00

Proceeds from Long-Term Debt8931-8951,8971-8973 0.00 0.00 0.00 0.00 0.00 0.00 105,000,149.70

Proceeds from Sale or Lease-Purchase of Land andBuildings 8953 0.00 0.00 0.00 0.00 0.00 0.00 0.00

All Other Financing Sources8961-8965,8979 2,200,000.00 0.00 0.00 0.00 0.00 0.00 80,063,885.80

All Other Financing Uses 9200 7651-7699 0.00 0.00 0.00 0.00 0.00 0.00 0.00




37 68296 0000000Report CNVRT






Projects





Funds

Pupil Services: Home-To-School Transportation 3600 1000-7999

Food Services 3700 1000-7999


3000-3999,except 3600,3700 1000-7999

General Administration: Centralized Data Processing 7700 1000-7999 All Other General Administration 7100-7699 1000-7999

Plant Services8000-8999,except 8500 1000-7999

Facility Acquisition and Construction 8500 1000-7999Ancillary Services 4000-4999 1000-7999Community Services 5000-5999 1000-7999Enterprise Activities 6000-6999 1000-7999

Other Outgo: Transfers Between Agencies 9200 7110-7299


7431-7439,except 7434and 7438

Debt Service - Interest 9100, 9102 7434, 7438

Debt Service - Issuance Costs and Discounts 9100, 91035400, 5450,5800, 7699


1000-6999,except 5400,5450, and5800

Depreciation (Unallocated) 0000 6900

Other Financing Sources and UsesInterfund Transfers In 8910-8929Interfund Transfers Out 9300 7600-7629

Proceeds from Long-Term Debt8931-8951,8971-8973

Proceeds from Sale or Lease-Purchase of Land andBuildings 8953

All Other Financing Sources8961-8965,8979

All Other Financing Uses 9200 7651-7699

0.00 0.00 0.00 0.00 0.00 0.00 8,221,238

0.00 0.00 0.00 0.00 0.00 0.00 8,058,486

0.00 0.00 0.00 0.00 0.00 0.00 10,923,572

0.00 0.00 0.00 0.00 0.00 0.00 4,780,8585,235.86 0.00 0.00 0.00 0.00 0.00 8,638,822

278,659.52 650,044.89 29,171.62 2,150,397.71 0.00 0.00 28,118,893

0.00 516,567.49 0.00 3,578,256.92 0.00 0.00 4,952,0390.00 0.00 0.00 0.00 0.00 0.00 4,285,5000.00 0.00 0.00 0.00 0.00 0.00 359,3570.00 0.00 0.00 0.00 0.00 0.00 0

0.00 0.00 0.00 0.00 0.00 0.00 585,208

0.00 0.00 0.00 0.00 2,225,000.00 42,529,100.00 178,494,779

0.00 0.00 0.00 0.00 7,565,034.00 25,890,565.12 33,961,240

0.00 0.00 0.00 2,089,075.15 0.00 0.00 62,544,640

0.00 0.00 0.00 0.00 0.00 0.00 00.00 0.00 0.00 0.00 0.00 0.00 0

0.00 0.00 0.00 32,514,994.11 0.00 68,419,665.12 111,227,5370.00 8,500,000.00 1,000,000.00 101,354,659.23 0.00 0.00 115,099,226

0.00 0.00 0.00 75,250,000.00 0.00 0.00 180,250,150

0.00 0.00 0.00 0.00 0.00 0.00 0

0.00 0.00 0.00 2,987,837.60 38,827.00 0.00 85,290,5500.00 0.00 0.00 0.00 0.00 0.00 0




37 68296 0000000Report CNVRT


Resource Function ObjectCapital Assets and

Long-Term Liabilities



Pupil Services: Home-To-School Transportation 3600 1000-7999

Food Services 3700 1000-7999


3000-3999,except 3600,3700 1000-7999

General Administration: Centralized Data Processing 7700 1000-7999 All Other General Administration 7100-7699 1000-7999

Plant Services8000-8999,except 8500 1000-7999

Facility Acquisition and Construction 8500 1000-7999Ancillary Services 4000-4999 1000-7999Community Services 5000-5999 1000-7999Enterprise Activities 6000-6999 1000-7999

Other Outgo: Transfers Between Agencies 9200 7110-7299


7431-7439,except 7434and 7438

Debt Service - Interest 9100, 9102 7434, 7438

Debt Service - Issuance Costs and Discounts 9100, 91035400, 5450,5800, 7699


1000-6999,except 5400,5450, and5800

Depreciation (Unallocated) 0000 6900

Other Financing Sources and UsesInterfund Transfers In 8910-8929Interfund Transfers Out 9300 7600-7629

Proceeds from Long-Term Debt8931-8951,8971-8973

Proceeds from Sale or Lease-Purchase of Land andBuildings 8953

All Other Financing Sources8961-8965,8979

All Other Financing Uses 9200 7651-7699

8,221,238

8,058,486

10,923,572

4,780,8588,638,822

28,118,893

4,952,0394,285,500

359,3570

585,208

178,494,779

33,961,240

62,544,640

00

111,227,537115,099,226

180,250,150

0

85,290,5500



Conversion from Governmental Funds to Governmental ActivitiesConversion Worksheet

37 68296 0000000Report CNVRT


Conversion Entries


Governmental Funds,Capital Assets and

Long-Term Liabilities Entry Amounts Entry NumbersOther Worksheet

Adjustments * Statement of ActivitiesStatement of Net

Assets

Assets Funds 01-57, except where indicatedCash 9110-9140 202,296,510 11,952,524 CE014 214,249,034Investments 9150 0 0 CE014 0Receivables 9200-9290 47,352,850 226,500 CE014, CE018 47,579,350Due from Other Funds 9310 5,877,539 (5,318,669) CE014, CE018, CE020 558,870Stores 9320 611,939 0 CE014 611,939Prepaids 9330 19,906,941 (1,449,811) CE003, CE013, CE014 18,457,130Other Current Assets 9340 0 0 CE014 0

Land 9410 75,636,954 0CE001, CE004, CE005,CE011, CE014 75,636,954

Land Improvements 9420 45,742,430 128,061CE001, CE004, CE005,CE011, CE014 45,870,491

Accumulated Depreciation - LandImprovements 9425 (18,345,005) (1,794,250) CE005, CE012, CE014 (20,139,255)

Buildings 9430 914,269,214 13,379,792CE001, CE004, CE005,CE011, CE014 927,649,006

Accumulated Depreciation - Buildings 9435 (115,622,029) (20,736,679) CE005, CE012, CE014 (136,358,708)

Equipment 9440 33,550,306 685,057CE001, CE004, CE005,CE011, CE014 34,235,363

Accumulated Depreciation - Equipment 9445 (24,673,470) (1,774,024) CE005, CE012, CE014 (26,447,494)

Work in Progress 9450 22,825,608 (9,997,763)CE001, CE004, CE005,CE011, CE014 12,827,845

Liabilities

Accounts Payable and Other CurrentLiabilities 9500-9599, 9620 6,306,219 11,590,623 CE008, CE014, CE018 17,896,842Due to Other Funds 9610 7,170,866 (7,162,849) CE014, CE018, CE020 8,017Current Loans 9640 0 0Deferred Revenue 9650 394,004 (238,356) CE006, CE007, CE014 155,648

General Obligation Bonds Payable 9661 173,368,013 (3,529,784)CE002, CE003, CE008,CE013 169,838,229

State School Building Loan Payable 9662 0 0 CE002, CE003, CE013 0Net OPEB Obligation 9664 12,533,979 3,154,324 CE014, CE021 15,688,303Compensated Absences Payable 9665 4,503,617 89,625 CE009, CE014 4,593,242

COPs Payable 9666 0 0CE002, CE003, CE013,CE014 0

Capital Leases Payable 9667 531,349 1,435,256CE002, CE003, CE013,CE014 1,966,605

Lease Revenue Bonds Payable 9668 140,422,492 (96,993,624)CE002, CE003, CE013,CE014 43,428,868

Other General Long-Term Debt 9669 601,177,598 150,311,852CE002, CE003, CE010,CE013, CE014, CE022 751,489,450

Fund Balance / Net Assets 979Z 263,021,650 (73,356,329) 0 189,665,321




37 68296 0000000Report CNVRT


Conversion Entries





Assets

General RevenuesTaxes and Subventions: Taxes Levied for General Purposes 0000-9999 8020-8079, 8097 103,338,166 103,338,166 Taxes Levied for Debt Service 0000-9999 8571-8572, 8610-8614 11,533,047 11,533,047 Taxes Levied for Other Specific Purposes 0000-9999 8575-8576, 8615-8629 39,973,792 39,973,792

Federal and State Aid Not Restricted toSpecific Purposes 0000-1999

8010-8019, 8092,8096,8100-8544, 8546-8560,8587-8590 99,366,989 0

CE006, CE007, CE010,CE022 99,366,989

Interest and Investment Earnings 0000-1999 8660-8662 554,300 0 CE006, CE007, CE016 554,300

Interagency Revenue 0000-1999 8677, 8780-8799 680,470 0CE010, CE016, CE017,CE022 680,470

8081-8089, 8631-8659, CE004, CE005, CE006

Miscellaneous 0000-1999 8663-8676, 8678-8710 9,848,920 1,090CE007, CE010, CE016,CE022 9,850,010

Program Revenues

Charges for Services 2000-99998081-8089, 8631-8659,8663-8698, 8700-8710 9,011,809 0

CE005, CE010, CE016,CE022 9,011,809

6200, 7710 8290, 8587, 8699

8010-8019, 8100-8544,8546-8560, 8587-8590,

Operating Grants and Contributions

2000-6199,6201-7709,7711-9999

8660-8662, 8699,8780-8799 43,410,805 (1,895)

CE004, CE006, CE007,CE010, CE016, CE017,CE022 43,408,910

0000-7709,7711-9999 85457710 8545, 8660-8662

Capital Grants and Contributions 6200 8590, 8660-8662 12,115,370 0 CE010, CE022 12,115,370

Expenditures

Instruction 1000-1999 1000-7999 161,366,334 15,269,357

CE001, CE009, CE010,CE012, CE015, CE021,CE022 176,635,691

Instruction-Related Services:


2000-2999, except2420, 2700 1000-7999 7,295,643 5,739

CE001, CE009, CE010,CE012, CE015, CE021,CE022 7,301,382

Instructional Library, Media and Technology 2420 1000-7999 3,353,771 2,404,415

CE001, CE009, CE010,CE012, CE015, CE021,CE022 5,758,186

School Site Administration 2700 1000-7999 15,322,461 2,234,612

CE001, CE009, CE010,CE012, CE015, CE021,CE022 17,557,073

Pupil Services:

Home-To-School Transportation 3600 1000-7999 8,221,238 444,993

CE001, CE009, CE010,CE012, CE015, CE021,CE022 8,666,231

Food Services 3700 1000-7999 8,058,486 1,343,028

CE001, CE009, CE010,CE012, CE015, CE021,CE022 9,401,514




37 68296 0000000Report CNVRT


Conversion Entries





Assets

All Other Pupil Services3000-3999, except3600, 3700 1000-7999 10,923,572 150,424

CE001, CE009, CE010,CE012, CE015, CE021,CE022 11,073,996

General Administration:

Centralized Data Processing 7700 1000-7999 4,780,858 334,669

CE001, CE009, CE010,CE012, CE015, CE021,CE022 5,115,527

All Other General Administration 7100-7699 1000-7999 8,638,822 758,986

CE001, CE005, CE009,CE010, CE011, CE012,CE015, CE021, CE022 9,397,808

Plant Services8000-8999, except8500 1000-7999 28,118,893 2,544,977

CE001, CE009, CE010,CE012, CE015, CE021,CE022 30,663,870

Facility Acquisition and Construction 8500 1000-7999 4,952,039 (4,952,039) CE001

Ancillary Services 4000-4999 1000-7999 4,285,500 60,681

CE001, CE009, CE010,CE012, CE015, CE021,CE022 4,346,181

Community Services 5000-5999 1000-7999 359,357 7,910

CE001, CE009, CE010,CE012, CE015, CE021,CE022 367,267

Enterprise Activities 6000-6999 1000-7999 0 (19,264)

CE001, CE009, CE010,CE012, CE015, CE016,CE021, CE022 (19,264)

Other Outgo: Transfers Between Agencies 9200 7110-7299 585,208 0 CE016, CE017 585,208

Debt Service - Principal 9100, 91017431-7439, except 7434,7438 178,494,779 (178,494,779) CE002, CE015

Debt Service - Interest 9100, 9102 7434, 7438 33,961,240 22,663,817CE008, CE010, CE013,CE015 56,625,057

Debt Service - Issuance Costs and Discounts 9100, 9103

5400, 5450,5800, 7699 62,544,640 (53,313,464) CE003, CE013, CE015 9,231,176

All Other Outgo 9100-93001000-6999, except 5400,5450, 5800 0 0

Depreciation (Unallocated) 0000 6900 0 0 CE012 0

Other Financing Sources and UsesInterfund Transfers In 8910-8929 111,227,537 (111,179,479) CE016, CE017, CE019 48,058Interfund Transfers Out 9300 7600-7629 115,099,226 (115,099,226) CE016, CE017, CE019 0Proceeds from Long-Term Debt 8931-8951, 8971-8973 180,250,150 (180,250,150) CE003

Proceeds from Sale or Lease-Purchase ofLand and Buildings 8953 0 0 CE005, CE006, CE007 0All Other Financing Sources 8961-8965, 8979 85,290,550 (83,665,550) CE003, CE016 1,625,000All Other Financing Uses 9200 7651 0 0

* The Other Worksheet Adjustments column is to allow the user to make any other entry, not provided for in the Conversion Entries 1 through 22. Generally, worksheet adjustments should not be necessary. See the SACS Software User Guide for additional guidelines.



Conversion from Governmental Funds to Governmental ActivitiesIdentification of Program Revenues by Function

Detail

37 68296 0000000Report CNVRT


Charges for Services: Governmental Activities Extracted expenditures by function, default identification of program revenues by function, and user adjustmenExtracted expenditures by function, default identification of program revenues by function, and user adjustmenProgram Revenues

Funds Resource by Resource Function: 1000 2100 2420 2700 3600 3700 3900 4000 5000 6000 7200 7700 8100 8500 9000 Total

01-57 5310 Child Nutrition: School Programs (e.g. 6,229,179 Expenditures by function - - - - - 8,058,486 - - - - 387,765 - 100,425 - 17,145 8,563,821Percentage of total 94.09919% 4.52794% 1.17267% 0.20020% 100.00000%Default revenue by function - - - - - 5,861,607 - - - - 282,053 - 73,048 - 12,471 6,229,179User adjustments -Adjusted revenue by function - - - - - 5,861,607 - - - - 282,053 - 73,048 - 12,471 6,229,179

01-57 7230 Transportation: Home to Schoo 1,124,150 Expenditures by function - - - - 3,197,689 - - - - - - - - - - 3,197,689Percentage of total 100.00000% 100.00000%Default revenue by function - - - - 1,124,150 - - - - - - - - - - 1,124,150User adjustments -Adjusted revenue by function - - - - 1,124,150 - - - - - - - - - - 1,124,150

01-57 9010 Other Restricted Loca 1,658,480 Expenditures by function 58,186 2,072,383 - - 1,780 - 117,142 1,847,412 - - 169,385 - 2,150,398 3,578,257 181,653,434 191,648,377Percentage of total 0.03036% 1.08135% 0.00093% 0.06112% 0.96396% 0.08838% 1.12205% 1.86709% 94.78475% 99.99999%Default revenue by function 504 17,934 - - 15 - 1,014 15,987 - - 1,466 - 18,609 30,965 1,571,986 1,658,480User adjustments 30,965 (30,965) -Adjusted revenue by function 504 17,934 - - 15 - 1,014 15,987 - - 1,466 - 49,574 - 1,571,986 1,658,480

Total Charges for Services (from fundconsolidation worksheet) 9,011,809

Subtotal of Charges for Services by function 504 17,934 1,124,165 5,861,607 1,014 15,987 283,519 122,622 1,584,457 9,011,809User identification of conversion entries, adjustments, and rounding differences, by functio -

Adjusted Charges for Services by function (agrees to conversion worksheet 504 17,934 - - 1,124,165 5,861,607 1,014 15,987 - - 283,519 - 122,622 1,584,457 9,011,809




Detail

37 68296 0000000Report CNVRT


Operating Grants and Contributions: Governmental Activities Extracted expenditures by function, default identification of program revenues by function, and user adjustmenExtracted expenditures by function, default identification of program revenues by function, and user adjustmen

Funds Resource

ProgramRevenues by

Resource Function: 1000 2100 2420 2700 3600 3700 3900 4000 5000 6000 7200 7700 8100 8500 9000 Total

01-57 3010 NCLB: Title I, Part A, Basic Grants Low 2,199,634 Expenditures by function 1,516,716 141,651 4,111 21,595 - - 329,744 116 - - 185,701 - - - - 2,199,634Percentage of total 68.95311% 6.43975% 0.18689% 0.98175% 14.99086% 0.00527% 8.44236% 99.99999%Default revenue by function 1,516,716 141,651 4,111 21,595 - - 329,744 116 - - 185,701 - - - - 2,199,634User adjustments -Adjusted revenue by function 1,516,716 141,651 4,111 21,595 - - 329,744 116 - - 185,701 - - - - 2,199,634

01-57 3011 NCLB: ARRA Title I, Part A, Basic Gra 57,929 Expenditures by function 45,513 - - - - - 9,752 - - - 2,663 - - - - 57,928Percentage of total 78.56822% 16.83469% 4.59709% 100.00000%Default revenue by function 45,514 - - - - - 9,752 - - - 2,663 - - - - 57,929User adjustments -Adjusted revenue by function 45,514 - - - - - 9,752 - - - 2,663 - - - - 57,929

01-57 3105 NCLB: Title I, Even Start Family Litera 1 Expenditures by function - - - - - - - - - - - - - - - -Percentage of totalDefault revenue by function - - - - - - - - - - - - - - - -User adjustments 1 1Adjusted revenue by function - 1 - - - - - - - - - - - - - 1

01-57 3205 Education Jobs Fund 242,895 Expenditures by function 242,895 - - - - - - - - - - - - - - 242,895Percentage of total 100.00000% 100.00000%Default revenue by function 242,895 - - - - - - - - - - - - - - 242,895User adjustments -Adjusted revenue by function 242,895 - - - - - - - - - - - - - - 242,895

01-57 3310 Special Ed: IDEA Basic Local Assistan 4,805,311 Expenditures by function 4,545,749 - - - - - - - - - 259,562 - - - - 4,805,311Percentage of total 94.59843% 5.40157% 100.00000%Default revenue by function 4,545,749 - - - - - - - - - 259,562 - - - - 4,805,311User adjustments -Adjusted revenue by function 4,545,749 - - - - - - - - - 259,562 - - - - 4,805,311

01-57 3311 Special Ed: IDEA Local Assistance, Pa 69,100 Expenditures by function 56,158 9,210 - - - - - - - - 3,732 - - - - 69,100Percentage of total 81.27062% 13.32851% 5.40087% 100.00000%Default revenue by function 56,158 9,210 - - - - - - - - 3,732 - - - - 69,100User adjustments -Adjusted revenue by function 56,158 9,210 - - - - - - - - 3,732 - - - - 69,100

01-57 3315 Special Ed: IDEA Preschool Grants, P 204,441 Expenditures by function 118,565 21,272 - - - - 53,560 - - - 11,043 - - - - 204,440Percentage of total 57.99501% 10.40501% 26.19840% 5.40158% 100.00000%Default revenue by function 118,566 21,272 - - - - 53,560 - - - 11,043 - - - - 204,441User adjustments -Adjusted revenue by function 118,566 21,272 - - - - 53,560 - - - 11,043 - - - - 204,441

01-57 3320 Special Ed: IDEA Preschool Local Ent 337,783 Expenditures by function 179,127 59,713 - - - - 80,697 - - - 18,246 - - - - 337,783Percentage of total 53.03020% 17.67792% 23.89019% 5.40169% 100.00000%Default revenue by function 179,127 59,713 - - - - 80,697 - - - 18,246 - - - - 337,783User adjustments -Adjusted revenue by function 179,127 59,713 - - - - 80,697 - - - 18,246 - - - - 337,783

01-57 3327 Special Ed: IDEA Mental Health Alloca 676,703 Expenditures by function 661,817 - - - - - - - - - 14,886 - - - - 676,703Percentage of total 97.80022% 2.19978% 100.00000%Default revenue by function 661,817 - - - - - - - - - 14,886 - - - - 676,703User adjustments -Adjusted revenue by function 661,817 - - - - - - - - - 14,886 - - - - 676,703

01-57 3345 Special Ed: IDEA Preschool Staff Dev 4,553 Expenditures by function - 4,307 - - - - - - - - 246 - - - - 4,553Percentage of total 94.59697% 5.40303% 100.00000%Default revenue by function - 4,307 - - - - - - - - 246 - - - - 4,553User adjustments -Adjusted revenue by function - 4,307 - - - - - - - - 246 - - - - 4,553

01-57 3385 Special Ed: IDEA Early Intervention G 117,525 Expenditures by function - - - - - - - - - - - - - - 117,525 117,525Percentage of total 100.00000% 100.00000%Default revenue by function - - - - - - - - - - - - - - 117,525 117,525User adjustments -Adjusted revenue by function - - - - - - - - - - - - - - 117,525 117,525

01-57 3410 Department of Rehab: Workability II, T 205,098 Expenditures by function - - - - - - - 257,114 - - 11,081 - - - - 268,195Percentage of total 95.86830% 4.13170% 100.00000%Default revenue by function - - - - - - - 196,624 - - 8,474 - - - - 205,098User adjustments -




Detail

37 68296 0000000Report CNVRT


Adjusted revenue by function - - - - - - - 196,624 - - 8,474 - - - - 205,098

01-57 3550 Carl D. Perkins Career and Technical 103,989 Expenditures by function 99,038 - - - - - - - - - 4,951 - - - - 103,989Percentage of total 95.23892% 4.76108% 100.00000%Default revenue by function 99,038 - - - - - - - - - 4,951 - - - - 103,989User adjustments -Adjusted revenue by function 99,038 - - - - - - - - - 4,951 - - - - 103,989

01-57 3905 Adult Education: Adult Basic Educatio 61,644 Expenditures by function 45,912 15,732 - - - - - - - - - - - - - 61,644Percentage of total 74.47927% 25.52073% 100.00000%Default revenue by function 45,912 15,732 - - - - - - - - - - - - - 61,644User adjustments -Adjusted revenue by function 45,912 15,732 - - - - - - - - - - - - - 61,644

01-57 3913 Adult Education: Adult Secondary Edu 77,841 Expenditures by function 41,811 - - - - - 36,030 - - - - - - - - 77,841Percentage of total 53.71334% 46.28666% 100.00000%Default revenue by function 41,811 - - - - - 36,030 - - - - - - - - 77,841User adjustments -Adjusted revenue by function 41,811 - - - - - 36,030 - - - - - - - - 77,841

01-57 3926 Adult Education: English Literacy & C 54,795 Expenditures by function 41,852 12,943 - - - - - - - - - - - - - 54,795Percentage of total 76.37923% 23.62077% 100.00000%Default revenue by function 41,852 12,943 - - - - - - - - - - - - - 54,795User adjustments -Adjusted revenue by function 41,852 12,943 - - - - - - - - - - - - - 54,795

01-57 4035 NCLB: Title II, Part A, Teacher Quality 620,473 Expenditures by function 126,110 376,495 - - - - - - - - 117,868 - - - - 620,473Percentage of total 20.32482% 60.67871% 18.99648% 100.00001%Default revenue by function 126,110 376,495 - - - - - - - - 117,868 - - - - 620,473User adjustments -Adjusted revenue by function 126,110 376,495 - - - - - - - - 117,868 - - - - 620,473

01-57 4036 NCLB: Title II, Part A, Administrator Tr 2,841 Expenditures by function - 1,687 - - - - - - - - 1,153 - - - - 2,840Percentage of total 59.40141% 40.59859% 100.00000%Default revenue by function - 1,688 - - - - - - - - 1,153 - - - - 2,841User adjustments -Adjusted revenue by function - 1,688 - - - - - - - - 1,153 - - - - 2,841

01-57 4201 NCLB: Title III, Immigrant Education P 17,117 Expenditures by function 16,192 - - - - - - - - - 925 - - - - 17,117Percentage of total 94.59602% 5.40398% 100.00000%Default revenue by function 16,192 - - - - - - - - - 925 - - - - 17,117User adjustments -Adjusted revenue by function 16,192 - - - - - - - - - 925 - - - - 17,117

01-57 4203 NCLB: Title III, Limited English Proficie 450,748 Expenditures by function 337,910 104,033 - - - - - - - - 8,804 - - - - 450,747Percentage of total 74.96667% 23.08013% 1.95320% 100.00000%Default revenue by function 337,911 104,033 - - - - - - - - 8,804 - - - - 450,748User adjustments -Adjusted revenue by function 337,911 104,033 - - - - - - - - 8,804 - - - - 450,748

01-57 5310 Child Nutrition: School Programs (e.g. 2,487,185 Expenditures by function - - - - - 8,058,486 - - - - 387,765 - 100,425 - 17,145 8,563,821Percentage of total 94.09919% 4.52794% 1.17267% 0.20020% 100.00000%Default revenue by function - - - - - 2,340,421 - - - - 112,618 - 29,166 - 4,979 2,487,184User adjustments 1 1Adjusted revenue by function - - - - - 2,340,422 - - - - 112,618 - 29,166 - 4,979 2,487,185

01-57 5630 NCLB: Title X McKinney-Vento Homel 25,793 Expenditures by function 24,400 - - - - - - - - - 1,393 - - - - 25,793Percentage of total 94.59931% 5.40069% 100.00000%Default revenue by function 24,400 - - - - - - - - - 1,393 - - - - 25,793User adjustments -Adjusted revenue by function 24,400 - - - - - - - - - 1,393 - - - - 25,793

01-57 5810 Other Restricted Federa 75,147 Expenditures by function 75,149 - - - - - - - - - - - - - - 75,149Percentage of total 100.00000% 100.00000%Default revenue by function 75,147 - - - - - - - - - - - - - - 75,147User adjustments -Adjusted revenue by function 75,147 - - - - - - - - - - - - - - 75,147

01-57 6055 Child Development: State Preschool (0 295,656 Expenditures by function 280,144 - - - - - - - - - 15,970 - - - - 296,114Percentage of total 94.60681% 5.39319% 100.00000%Default revenue by function 279,711 - - - - - - - - - 15,945 - - - - 295,656User adjustments -Adjusted revenue by function 279,711 - - - - - - - - - 15,945 - - - - 295,656

01-57 6130 Child Development: Center-Based Re 221 Expenditures by function - - - - - - - - - - - - - - - -Percentage of totalDefault revenue by function - - - - - - - - - - - - - - - -




Detail

37 68296 0000000Report CNVRT


User adjustments 221 221Adjusted revenue by function 221 - - - - - - - - - - - - - - 221

01-57 6250 Early Mental Health Initiative (EMHI) ( 599,321 Expenditures by function - 445,654 - - - - 125,364 - - - 28,302 - - - - 599,320Percentage of total 74.35994% 20.91771% 4.72235% 100.00000%Default revenue by function - 445,655 - - - - 125,364 - - - 28,302 - - - - 599,321User adjustments -Adjusted revenue by function - 445,655 - - - - 125,364 - - - 28,302 - - - - 599,321

01-57 6300 Lottery: Instructional Materials 1,043,873 Expenditures by function 823,405 - 6,503 - - - - 28,692 - - - - - - 10,415 869,015Percentage of total 94.75153% 0.74832% 3.30167% 1.19848% 100.00000%Default revenue by function 989,086 - 7,812 - - - - 34,465 - - - - - - 12,511 1,043,874User adjustments (1) (1)Adjusted revenue by function 989,085 - 7,812 - - - - 34,465 - - - - - - 12,511 1,043,873

01-57 6500 Special Education 16,745,239 Expenditures by function 35,350,718 695,994 - 133,272 - - 34,801 - - - - - - - 467,683 36,682,468Percentage of total 96.36952% 1.89735% 0.36331% 0.09487% 1.27495% 100.00000%Default revenue by function 16,137,306 317,716 - 60,837 - - 15,886 - - - - - - - 213,493 16,745,238User adjustments 1 1Adjusted revenue by function 16,137,307 317,716 - 60,837 - - 15,886 - - - - - - - 213,493 16,745,239

01-57 6512 Special Ed: Mental Health Services 1,039,464 Expenditures by function 71,762 - - - - - 53,219 - - - 5,247 - - - - 130,228Percentage of total 55.10489% 40.86602% 4.02909% 100.00000%Default revenue by function 572,795 - - - - - 424,788 - - - 41,881 - - - - 1,039,464User adjustments -Adjusted revenue by function 572,795 - - - - - 424,788 - - - 41,881 - - - - 1,039,464

01-57 6520 Special Ed: Project Workability I LEA 217,240 Expenditures by function 20,970 184,536 - - - - - - - - 11,734 - - - - 217,240Percentage of total 9.65292% 84.94568% 5.40140% 100.00000%Default revenue by function 20,970 184,536 - - - - - - - - 11,734 - - - - 217,240User adjustments -Adjusted revenue by function 20,970 184,536 - - - - - - - - 11,734 - - - - 217,240

01-57 6530 Special Ed: Low Incidence Entitlemen 8,395 Expenditures by function 7,942 - - - - - - - - - 453 - - - - 8,395Percentage of total 94.60393% 5.39607% 100.00000%Default revenue by function 7,942 - - - - - - - - - 453 - - - - 8,395User adjustments -Adjusted revenue by function 7,942 - - - - - - - - - 453 - - - - 8,395

01-57 6535 Special Ed: Personnel Staff Developm 14,649 Expenditures by function - 13,859 - - - - - - - - 791 - - - - 14,650Percentage of total 94.60068% 5.39932% 100.00000%Default revenue by function - 13,858 - - - - - - - - 791 - - - - 14,649User adjustments -Adjusted revenue by function - 13,858 - - - - - - - - 791 - - - - 14,649

01-57 6690 Tobacco-Use Prevention Education: G 218,602 Expenditures by function - 206,794 - - - - - - - - 11,808 - - - - 218,602Percentage of total 94.59840% 5.40160% 100.00000%Default revenue by function - 206,794 - - - - - - - - 11,808 - - - - 218,602User adjustments -Adjusted revenue by function - 206,794 - - - - - - - - 11,808 - - - - 218,602

01-57 7010 Agricultural Vocational Incentive Gran 8,656 Expenditures by function 8,656 - - - - - - - - - - - - - - 8,656Percentage of total 100.00000% 100.00000%Default revenue by function 8,656 - - - - - - - - - - - - - - 8,656User adjustments -Adjusted revenue by function 8,656 - - - - - - - - - - - - - - 8,656

01-57 7090 Economic Impact Aid (EIA) 814,327 Expenditures by function 605,146 65,011 367 - - - 206,808 - - - 26,320 - - - - 903,652Percentage of total 66.96671% 7.19425% 0.04061% 22.88580% 2.91263% 100.00000%Default revenue by function 545,328 58,585 331 - - - 186,365 - - - 23,718 - - - - 814,327User adjustments -Adjusted revenue by function 545,328 58,585 331 - - - 186,365 - - - 23,718 - - - - 814,327

01-57 7091 Economic Impact Aid: Limited English 1,254,371 Expenditures by function 1,511,707 164,121 215 51 - - - - - - 50,283 - - - - 1,726,377Percentage of total 87.56529% 9.50667% 0.01245% 0.00295% 2.91263% 99.99999%Default revenue by function 1,098,394 119,249 156 37 - - - - - - 36,535 - - - - 1,254,371User adjustments -Adjusted revenue by function 1,098,394 119,249 156 37 - - - - - - 36,535 - - - - 1,254,371

01-57 7230 Transportation: Home to Schoo 1,361,184 Expenditures by function - - - - 3,197,689 - - - - - - - - - - 3,197,689Percentage of total 100.00000% 100.00000%Default revenue by function - - - - 1,361,184 - - - - - - - - - - 1,361,184User adjustments -Adjusted revenue by function - - - - 1,361,184 - - - - - - - - - - 1,361,184

01-57 7240 Transportation: Special Education (Se 555,279 Expenditures by function - - - - 5,021,769 - - - - - - - - - - 5,021,769Percentage of total 100.00000% 100.00000%




Detail

37 68296 0000000Report CNVRT


Default revenue by function - - - - 555,279 - - - - - - - - - - 555,279User adjustments -Adjusted revenue by function - - - - 555,279 - - - - - - - - - - 555,279

01-57 9010 Other Restricted Loca 6,335,785 Expenditures by function 58,186 2,072,383 - - 1,780 - 117,142 1,847,412 - - 169,385 - 2,150,398 3,578,257 181,653,434 191,648,377Percentage of total 0.03036% 1.08135% 0.00093% 0.06112% 0.96396% 0.08838% 1.12205% 1.86709% 94.78475% 99.99999%Default revenue by function 1,924 68,512 - - 59 - 3,872 61,074 - - 5,600 - 71,091 118,295 6,005,358 6,335,785User adjustments 118,295 (118,295) -Adjusted revenue by function 1,924 68,512 - - 59 - 3,872 61,074 - - 5,600 - 189,386 - 6,005,358 6,335,785

Total Operating Grants & Contributions (from fundconsolidation worksheet) 43,410,808

Subtotal of Operating Grants and Contributions by function 27,837,248 2,161,950 12,410 82,469 1,916,522 2,340,422 1,266,058 292,279 929,032 218,552 6,353,866 43,410,808User identification of conversion entries, adjustments, and rounding differences, by functio (1,898) (1,898)Adjusted Operating Grants and Contributions by function (agrees to conversion workshee 27,835,350 2,161,950 12,410 82,469 1,916,522 2,340,422 1,266,058 292,279 - - 929,032 - 218,552 6,353,866 43,408,910




Detail

37 68296 0000000Report CNVRT


Capital Grants and Contributions: Governmental Activities Note: Extracted expenditures are not used as the basis for identification of Capital Grants and Contributions to functions. Capital Grants and Contributions are program revenues of the function that will utilize the aNote: Extracted expenditures are not used as the basis for identification of Capital Grants and Contributions to functions. Capital Grants and Contributions are program revenues of the function that will utilize the a

Funds Resource

ProgramRevenues by


7710 State School Facilities Projects 12,115,370 Expenditures by function -Percentage of totalDefault revenue by function 12,115,370 - - - - - - - - - - - - - - 12,115,370User adjustments -Adjusted revenue by function 12,115,370 12,115,370

Total Capital Grants & Contributions (from fundconsolidation worksheet) 12,115,370

Subtotal of Capital Grants and Contributions by function 12,115,370 12,115,370User identification of conversion entries, adjustments, and rounding differences, by functio -

Adjusted Capital Grants and Contributions by function (agrees to conversion workshee 12,115,370 - - - - - - - - - - - - - 12,115,370




Detail

37 68296 0000000Report CNVRT


Charges for Services: Business-type Activities Extracted expenditures by function, default identification of program revenues by function, and user adjustmenExtracted expenditures by function, default identification of program revenues by function, and user adjustmenProgram Revenues

Funds Resource by Resource Function: 1000 2100 2420 2700 3600 3700 3900 4000 5000 6000 7200 7700 8100 8500 9000 Total

Total Charges for Services -

Adjusted Charges for Services by function




Detail

37 68296 0000000Report CNVRT


Operating Grants and Contributions: Business-type Activities Extracted expenditures by function, default identification of program revenues by function, and user adjustmenExtracted expenditures by function, default identification of program revenues by function, and user adjustmen

Funds Resource

ProgramRevenues by


Total Operating Grants & Contributions -

Adjusted Operating Grants and Contributions by function




Detail

37 68296 0000000Report CNVRT


Capital Grants and Contributions: Business-type Activities Note: Extracted expenditures are not used as the basis for identification of Capital Grants and Contributions to functions. Capital Grants and Contributions are program revenues of the function that will utilize the aNote: Extracted expenditures are not used as the basis for identification of Capital Grants and Contributions to functions. Capital Grants and Contributions are program revenues of the function that will utilize the a

Funds Resource

ProgramRevenues by


Total Capital Grants & Contributions -

Adjusted Capital Grants and Contributions by function




Summary

37 68296 0000000Report CNVRT


Charges for Services: Governmental Activities Summary of revenues by functionSummary of revenues by functionProgram Revenues Function

Resource by Resource 1000 2100 2420 2700 3600 3700 3900 4000 5000 6000 7200 7700 8100 8500 9000 Total

5310 Child Nutrition: School Programs (e.g. 6,229,179 - - - - - 5,861,607 - - - - 282,053 - 73,048 - 12,471 6,229,1797230 Transportation: Home to Schoo 1,124,150 - - - - 1,124,150 - - - - - - - - - - 1,124,1509010 Other Restricted Loca 1,658,480 504 17,934 - - 15 - 1,014 15,987 - - 1,466 - 49,574 - 1,571,986 1,658,480

Total Charges for Services (from fundconsolidation worksheet) 9,011,809

Subtotal of Charges for Services by function 504 17,934 - - 1,124,165 5,861,607 1,014 15,987 - - 283,519 - 122,622 - 1,584,457 9,011,809

User identification of conversion entries, adjustments, and roundingdifferences, by function: -

Adjusted Charges for Services by function (agrees to conversionworksheet): 504 17,934 - - 1,124,165 5,861,607 1,014 15,987 - - 283,519 - 122,622 - 1,584,457 9,011,809




Summary

37 68296 0000000Report CNVRT


Operating Grants and Contributions: Governmental Activitie Summary of revenues by functionSummary of revenues by function

Resource

ProgramRevenues by

ResourceFunction

1000 2100 2420 2700 3600 3700 3900 4000 5000 6000 7200 7700 8100 8500 9000 Total

3010 NCLB: Title I, Part A, Basic Grants Low 2,199,634 1,516,716 141,651 4,111 21,595 - - 329,744 116 - - 185,701 - - - - 2,199,6343011 NCLB: ARRA Title I, Part A, Basic Gra 57,929 45,514 - - - - - 9,752 - - - 2,663 - - - - 57,9293105 NCLB: Title I, Even Start Family Litera 1 - 1 - - - - - - - - - - - - - 13205 Education Jobs Fund 242,895 242,895 - - - - - - - - - - - - - - 242,8953310 Special Ed: IDEA Basic Local Assistan 4,805,311 4,545,749 - - - - - - - - - 259,562 - - - - 4,805,3113311 Special Ed: IDEA Local Assistance, Pa 69,100 56,158 9,210 - - - - - - - - 3,732 - - - - 69,1003315 Special Ed: IDEA Preschool Grants, P 204,441 118,566 21,272 - - - - 53,560 - - - 11,043 - - - - 204,4413320 Special Ed: IDEA Preschool Local Ent 337,783 179,127 59,713 - - - - 80,697 - - - 18,246 - - - - 337,7833327 Special Ed: IDEA Mental Health Alloca 676,703 661,817 - - - - - - - - - 14,886 - - - - 676,7033345 Special Ed: IDEA Preschool Staff Dev 4,553 - 4,307 - - - - - - - - 246 - - - - 4,5533385 Special Ed: IDEA Early Intervention G 117,525 - - - - - - - - - - - - - - 117,525 117,5253410 Department of Rehab: Workability II, T 205,098 - - - - - - - 196,624 - - 8,474 - - - - 205,0983550 Carl D. Perkins Career and Technical 103,989 99,038 - - - - - - - - - 4,951 - - - - 103,9893905 Adult Education: Adult Basic Educatio 61,644 45,912 15,732 - - - - - - - - - - - - - 61,6443913 Adult Education: Adult Secondary Edu 77,841 41,811 - - - - - 36,030 - - - - - - - - 77,8413926 Adult Education: English Literacy & C 54,795 41,852 12,943 - - - - - - - - - - - - - 54,7954035 NCLB: Title II, Part A, Teacher Quality 620,473 126,110 376,495 - - - - - - - - 117,868 - - - - 620,4734036 NCLB: Title II, Part A, Administrator Tr 2,841 - 1,688 - - - - - - - - 1,153 - - - - 2,8414201 NCLB: Title III, Immigrant Education P 17,117 16,192 - - - - - - - - - 925 - - - - 17,1174203 NCLB: Title III, Limited English Proficie 450,748 337,911 104,033 - - - - - - - - 8,804 - - - - 450,7485310 Child Nutrition: School Programs (e.g. 2,487,185 - - - - - 2,340,422 - - - - 112,618 - 29,166 - 4,979 2,487,1855630 NCLB: Title X McKinney-Vento Homel 25,793 24,400 - - - - - - - - - 1,393 - - - - 25,7935810 Other Restricted Federa 75,147 75,147 - - - - - - - - - - - - - - 75,1476055 Child Development: State Preschool (0 295,656 279,711 - - - - - - - - - 15,945 - - - - 295,6566130 Child Development: Center-Based Re 221 221 - - - - - - - - - - - - - - 2216250 Early Mental Health Initiative (EMHI) ( 599,321 - 445,655 - - - - 125,364 - - - 28,302 - - - - 599,3216300 Lottery: Instructional Materials 1,043,873 989,085 - 7,812 - - - - 34,465 - - - - - - 12,511 1,043,8736500 Special Education 16,745,239 16,137,307 317,716 - 60,837 - - 15,886 - - - - - - - 213,493 16,745,2396512 Special Ed: Mental Health Services 1,039,464 572,795 - - - - - 424,788 - - - 41,881 - - - - 1,039,4646520 Special Ed: Project Workability I LEA 217,240 20,970 184,536 - - - - - - - - 11,734 - - - - 217,2406530 Special Ed: Low Incidence Entitlemen 8,395 7,942 - - - - - - - - - 453 - - - - 8,3956535 Special Ed: Personnel Staff Developm 14,649 - 13,858 - - - - - - - - 791 - - - - 14,6496690 Tobacco-Use Prevention Education: G 218,602 - 206,794 - - - - - - - - 11,808 - - - - 218,6027010 Agricultural Vocational Incentive Gran 8,656 8,656 - - - - - - - - - - - - - - 8,6567090 Economic Impact Aid (EIA) 814,327 545,328 58,585 331 - - - 186,365 - - - 23,718 - - - - 814,3277091 Economic Impact Aid: Limited English 1,254,371 1,098,394 119,249 156 37 - - - - - - 36,535 - - - - 1,254,3717230 Transportation: Home to Schoo 1,361,184 - - - - 1,361,184 - - - - - - - - - - 1,361,1847240 Transportation: Special Education (Se 555,279 - - - - 555,279 - - - - - - - - - - 555,2799010 Other Restricted Loca 6,335,785 1,924 68,512 - - 59 - 3,872 61,074 - - 5,600 - 189,386 - 6,005,358 6,335,785

Total Operating Grants & Contributions (from fundconsolidation worksheet) 43,410,808

Subtotal of Operating Grants and Contributions by function 27,837,248 2,161,950 12,410 82,469 1,916,522 2,340,422 1,266,058 292,279 - - 929,032 - 218,552 - 6,353,866 43,410,808

User identification of conversion entries, adjustments, and roundingdifferences, by function: (1,898) (1,898)

Adjusted Operating Grants and Contributions by function (agrees toconversion worksheet): 27,835,350 2,161,950 12,410 82,469 1,916,522 2,340,422 1,266,058 292,279 - - 929,032 - 218,552 - 6,353,866 43,408,910




Summary

37 68296 0000000Report CNVRT


Capital Grants and Contributions: Governmental Activities Summary of revenues by functionSummary of revenues by function

Resource

ProgramRevenues by

ResourceFunction

1000 2100 2420 2700 3600 3700 3900 4000 5000 6000 7200 7700 8100 8500 9000 Total

7710 State School Facilities Projects 12,115,370 12,115,370 - - - - - - - - - - - - - - 12,115,370

Total Capital Grants & Contributions (from fundconsolidation worksheet) 12,115,370

Subtotal of Capital Grants and Contributions by function 12,115,370 12,115,370

User identification of conversion entries, adjustments, and roundingdifferences, by function: -

Adjusted Capital Grants and Contributions by function (agrees to conversionworksheet): 12,115,370 - - - - - - - - - - - - - - 12,115,370




Summary

37 68296 0000000Report CNVRT


Charges for Services: Business-type Activities Summary of revenues by functionSummary of revenues by functionProgram Revenues Function

Resource by Resource 1000 2100 2420 2700 3600 3700 3900 4000 5000 6000 7200 7700 8100 8500 9000 Total

Total Charges for Services -

Adjusted Charges for Services by function




Summary

37 68296 0000000Report CNVRT


Operating Grants and Contributions: Business-type Activitie Summary of revenues by functionSummary of revenues by function

Resource

ProgramRevenues by

ResourceFunction

1000 2100 2420 2700 3600 3700 3900 4000 5000 6000 7200 7700 8100 8500 9000 Total

Total Operating Grants & Contributions -

Adjusted Operating Grants and Contributions by function




Summary

37 68296 0000000Report CNVRT


Capital Grants and Contributions: Business-type Activities Summary of revenues by functionSummary of revenues by function

Resource

ProgramRevenues by

ResourceFunction

1000 2100 2420 2700 3600 3700 3900 4000 5000 6000 7200 7700 8100 8500 9000 Total

Total Capital Grants & Contributions -

Adjusted Capital Grants and Contributions by function



Conversion from Governmental Funds to Governmental ActivitiesConversion Entry - Detail

37 68296 0000000Report ENTRY

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: entry (Rev 05/30/2007) Page 1 Printed: 8/24/2012 4:42 PM

Entry CE001 Capital Outlay Expenditures

To eliminate capital outlay expenditures made in governmental funds for acquisition or construction of capital assets, and instead report capital assets on the statement of net assets.

Function Extracted Default Conversion User ConversionObject (Resource) Data of Extracted Data Adjustments Entry Account Description

Debit Credit Debit Credit Debit Credit[see extract] 1000 68,589 - 68,589 - 68,589 Instruction[see extract] 2100 37,820 - 37,820 - 37,820 Instructional Supervision and Administration[see extract] 2420 0 - - - - Instructional Library, Media and Technology[see extract] 2700 0 - - - - School Site Administration[see extract] 3600 99,130 - 99,130 - 99,130 Home-to-School Transportation[see extract] 3700 80,477 - 80,477 - 80,477 Food Services[see extract] 3900 0 - - - - All Other Pupil Services[see extract] 4000 30,186 - 30,186 - 30,186 Ancillary Services[see extract] 5000 0 - - - - Community Services[see extract] 6000 0 - - - - Enterprise Activities[see extract] 7200 34,136 - 34,136 - 34,136 All Other General Administration[see extract] 7700 140,111 - 140,111 - 140,111 Centralized Data Processing[see extract] 8100 109,625 - 109,625 1,367,235 1,257,610 - Plant Services[see extract] 8500 4,952,039 - 4,952,039 - 4,952,039 Facilities Acquisition and Construction

9410 - - - - Land9420 2,220,674 - 2,220,674 - - Land Improvements9430 2,656,650 - 2,656,650 - - Buildings9440 674,788 - 674,788 - Equipment9450 3,510,090 3,510,090 - Work In Progress

TOTALS 5,552,112 5,552,113 4,877,325 4,877,324 5,442,488 5,442,488

Entry CE002 Debt Service Expenditures

To eliminate expenditures for debt service - principal, and instead reduce the related liabilities.


Debit Credit Debit Credit Debit Credit7432 9100 0 - - - - Debt Service, State School Building Repayment7433 9100 2,225,000 - 2,225,000 - 2,225,000 Debt Service, Bond Redemptions

7435 9100 0 - - - -Debt Service, Repayment of State School Building Aid Funds - Proceeds FromBonds

7436 9100 0 - - - - Debt Service, Payments to Original District for Acquisition of Property7439 9100 176,269,779 - 176,269,779 - 176,269,779 Debt Service, Other Debt Service - Principal

9661 2,225,000 - 2,225,000 - General Obligation Bonds Payable9662 - - - - State School Building Loan Payable9666 - - COPS Payable9667 764,744 764,744 - Capital Leases Payable9668 106,796,707 106,796,707 - Lease Revenue Bonds Payable9669 176,269,779 - 107,561,451 68,708,328 - Other General Long-Term Debt

TOTALS 178,494,779 178,494,779 107,561,451 107,561,451 178,494,779 178,494,779




37 68296 0000000Report ENTRY


Entry CE003 Debt Issuance

To eliminate other financing sources, other financing uses, and expenditures relating to the issuance of debt, and instead reflect long-term liabilities, net of discount or premium, and deferred charges for debt issuance costs.

Function Extracted Default Conversion User ConversionObject (Resource) Data of Extracted Data Adjustments Entry Account description

Debit Credit Debit Credit Debit Credit5400 9100 0 - - - - Debt Service, Insurance5450 9100 0 - - - - Debt Service, Other Insurance5800 9100 4,142,575 - 4,142,575 368,969 - 3,773,606 Debt Service, Professional/Consulting Services and Operating Expenditures7699 9100 58,402,065 - 58,402,065 4,786,914 - 53,615,151 Debt Service, Other Financing Uses

8931 0 - - - - Emergency Apportionments8951 180,250,150 180,250,150 - 180,250,150 - Proceeds from Sale of Bonds8961 0 - - - - County School Building Aid8971 0 - - - - Proceeds from Certificates of Participation8972 0 - - - - Proceeds from Capital Leases8973 0 - - - - Proceeds from Lease Revenue Bonds8979 85,290,550 85,290,550 - 1,625,000 83,665,550 - All Other Financing Sources

9330 4,142,575 - 368,969 3,773,606 - Prepaid Expense

9661 - 180,250,150 181,875,150 1,625,000 - General Obligation Bonds Payable9662 - - State School Building Loan Payable9666 - - - - COPS Payable9667 - - 2,200,000 - 2,200,000 Capital Leases Payable9668 - - - - Lease Revenue Bonds Payable9669 - 26,888,485 2,200,000 185,037,064 - 209,725,549 Other General Long-Term Debt

TOTALS 269,683,275 269,683,275 189,231,033 189,231,033 269,314,306 269,314,306

Entry CE004 Donated and Contributed Capital Assets

To recognize donations or contributions of capital assets, not reported within governmental funds but reported in the government-wide statements, at market value on the date of donation.


Debit Credit Debit Credit Debit Credit

8699 (0000-1999) - - Local Revenues (General Revenues)8699 (2000-9999) - - Local Revenues (Program Revenues)

9410 - - Land9420 - - Land Improvements9430 - - Buildings9440 - - Equipment9450 - - Work In Progress

TOTALS 0 0 0 0




37 68296 0000000Report ENTRY


Entry CE005 Disposal of Capital Assets

To report sales and disposals of capital assets and any resulting gain or loss.



5800 7200 4,878 4,878 - General Administration, Other Operating Expenditures

8631 (0000-1999) 10,832 - - Sale of Equipment and Supplies (General Revenues)8631 (2000-9999) 20,923 - - Sale of Equipment and Supplies (Program Revenues)8953 0 - - Proceeds from Sale/Lease Purchase of Land and Buildings

9410 - - Land9420 - - Land Improvements9425 - - Accumulated Depreciation - Land Improvements9430 - - Buildings9435 - - Accumulated Depreciation - Buildings9440 19,427 - 19,427 Equipment9445 14,549 14,549 - Accumulated Depreciation - Equipment9450 - - Work in Progress

TOTALS 19,427 19,427 19,427 19,427

Entry CE006 Earned But Unavailable Revenues

To recognize revenues that were earned but not available, meaning they were not collectible soon enough following the end of the period to finance expenditures of the period, so were deferred in the governmental funds.



8550 (0000-1999) - - Mandated Cost Reimbursements (General Revenues)8550 (2000-9999) - - Mandated Cost Reimbursements (Program Revenues)8590 (0000-1999) - - All Other State Revenue (General Revenues)8590 (2000-9999) - - All Other State Revenue (Program Revenues)8660 (0000-1999) - - Interest (General Revenues)8699 (0000-1999) 4,450 - 4,450 Local Revenues (General Revenues)8699 (2000-9999) 233,906 - 233,906 Local Revenues (Program Revenues)8953 - - Proceeds from Sale/Lease Purchase of Land and Buildings

9650 238,356 238,356 - Deferred Revenue

TOTALS 238,356 238,356 238,356 238,356




37 68296 0000000Report ENTRY


Entry CE007 Elimination of Revenues Relating to Prior Periods

To eliminate certain revenues and deferred revenues that were recognized in the government-wide statements in a prior period, but that were reported in governmental funds in the current period.



8550 (0000-1999) - - Mandated Cost Reimbursements (General Revenues)8550 (2000-9999) - - Mandated Cost Reimbursements (Program Revenues)8590 (0000-1999) - - All Other State Revenue (General Revenues)8590 (2000-9999) - - All Other State Revenue (Program Revenues)8660 (0000-1999) - - Interest (General Revenues)8699 (0000-1999) 3,360 3,360 - Local Revenues (General Revenues)8699 (2000-9999) 235,801 235,801 - Local Revenues (Program Revenues)8953 - - Proceeds from Sale/Lease Purchase of Land and Buildings

9650 - - Deferred Revenue979Z - 239,161 - 239,161 Fund Balance/Net Assets

TOTALS 239,161 239,161 239,161 239,161

Entry CE008 Liability for Unmatured Interest on Long-Term Debt

In governmental funds, unmatured interest on long-term debt is recognized in the period when it is due. On the government-wide statements, unmatured interest on long-term debt is recognized when it is incurred.



7434 9100 - - Debt Service, Bond Interest and Other Service Charges7438 9100 10,825,606 10,825,606 - Debt Service, Debt Service - Interest

9500 10,825,606 - 10,825,606 Accounts Payable9661 - - General Obligation Bonds Payable

TOTALS 10,825,606 10,825,606 10,825,606 10,825,606




37 68296 0000000Report ENTRY


Entry CE009 Liability for Compensated Absences

To adjust for the change in liabilities for compensated absences, not accrued in governmental funds because they are not normally expected to be liquidated with current financial resources.


Debit Credit Debit Credit Debit Creditn/a 1000 13,902 11,109 2,793 - Instructionn/a 2100 27,861 - 27,861 Instructional Supervision and Administrationn/a 2420 9,726 - 9,726 Instructional Library, Media and Technologyn/a 2700 94,487 - 94,487 School Site Administrationn/a 3600 32,307 3,878 28,429 - Home-to-School Transportationn/a 3700 2,117 - 2,117 Food Servicesn/a 3900 - - All Other Pupil Servicesn/a 4000 13,672 13,672 - Ancillary Servicesn/a 5000 569 - 569 Community Servicesn/a 6000 57,821 57,821 - Enterprise Activitiesn/a 7200 53,478 53,478 - All Other General Administrationn/a 7700 2,182 - 2,182 Centralized Data Processingn/a 8100 70,374 70,374 - Plant Services

9665 89,625 - 89,625 Compensated Absences Payable

TOTALS 241,554 241,554 226,567 226,567




37 68296 0000000Report ENTRY


Entry CE010 Expenditures Relating to Prior Periods

To eliminate expenditures in governmental funds relating to a prior period that were not recognized in the prior period because they did not involve the use of current financial resources. Typical examples are interest on long term debt that maturedand was paid in the current period, payments on structured legal settlements or revenue repayment plans, and retirement incentives paid over time.


Debit Credit Debit Credit Debit Creditn/a 1000 2,521,260 - 2,521,260 Instructionn/a 2100 - - Instructional Supervision and Administrationn/a 2420 - - Instructional Library, Media and Technologyn/a 2700 - - School Site Administrationn/a 3600 - - Home-to-School Transportationn/a 3700 - - Food Servicesn/a 3900 - - All Other Pupil Servicesn/a 4000 - - Ancillary Servicesn/a 5000 - - Community Servicesn/a 6000 - - Enterprise Activitiesn/a 7200 - - All Other General Administrationn/a 7700 - - Centralized Data Processingn/a 8100 - - Plant Services7434 9100 - - Debt Service, Bond Interest and Other Charges7438 9100 11,249,103 - 11,249,103 Debt Service, Debt Service - Interest8XXX [ranges per Fund Consolidation] - - General Revenues: Federal and State Aid Not Restricted to Specific Purposes8XXX [ranges per Fund Consolidation] - - General Revenues: Interagency Revenue8XXX [ranges per Fund Consolidation] - - General Revenues: Miscellaneous8XXX [ranges per Fund Consolidation] - - Program Revenues: Charges for Services8XXX [ranges per Fund Consolidation] - - Program Revenues: Operating Grants and Contributions8XXX [ranges per Fund Consolidation] - - Program Revenues: Capital Grants and Contributions

9669 2,521,260 2,521,260 - Other General Long-Term Debt979Z 11,249,103 11,249,103 - Fund Balance/Net Assets

TOTALS 13,770,363 13,770,363 13,770,363 13,770,363

Entry CE011 Adjustments to Work in Progress

To adjust the Work in Progress account for previously capitalized projects now completed, or to write off previously capitalized planning costs for canceled projects that will not be completed.



7200 - - All Other General Administration

9410 - - Land9420 128,061 128,061 - Land Improvements9430 13,379,792 13,379,792 - Buildings9440 - - Equipment9450 13,507,853 - 13,507,853 Work in Progress

TOTALS 13,507,853 13,507,853 13,507,853 13,507,853




37 68296 0000000Report ENTRY


Entry CE012 Depreciation

To recognize the current year depreciation or permanent impairment of capital assets and adjust the related contra-asset accounts for accumulated depreciation.



6900 1000 15,823,766 15,823,766 - Instruction6900 2100 9,634 9,634 - Instructional Supervision and Administration6900 2420 2,351,181 2,351,181 - Instructional Library, Media and Technology6900 2700 2,126,172 2,126,172 - School Site Administration6900 3600 430,173 430,173 - Home-to-School Transportation6900 3700 1,364,955 1,364,955 - Food Services6900 3900 13,471 13,471 - All Other Pupil Services6900 4000 25,911 25,911 - Ancillary Services6900 5000 2,515 2,515 - Community Services6900 6000 6,144 6,144 - Enterprise Activities6900 7200 634,762 634,762 - All Other General Administration6900 7700 440,429 440,429 - Centralized Data Processing6900 8100 1,060,693 1,060,693 - Plant Services6900 0000 - - Depreciation (Unallocated)

9425 1,794,250 - 1,794,250 Accumulated Depreciation - Land Improvements9435 20,736,679 - 20,736,679 Accumulated Depreciation - Buildings9445 1,758,877 - 1,758,877 Accumulated Depreciation - Equipment

TOTALS 24,289,806 24,289,806 24,289,806 24,289,806

Entry CE013 Amortization

To recognize amortization of premiums, discounts, and deferred charges relating to long-term debt.



5800 9100 4,075,293 4,075,293 - Debt Service, Other Operating Expenditures7434 9100 1,148,124 1,662,936 - 514,812 Debt Service, Bond Interest and Other Service Charges7438 9100 23,602,126 23,602,126 - Debt Service, Debt Service - Interest

9330 5,223,417 - 5,223,417 Prepaid Expense9661 320,216 - 320,216 General Obligation Bonds Payable9662 - - State School Building Loan Payable9666 - - COPS Payable9667 - - Capital Leases Payable9668 9,803,083 - 9,803,083 Lease Revenue Bonds Payable9669 1,662,936 13,478,827 - 11,815,891 Other General Long-Term Debt

TOTALS 30,488,479 30,488,479 27,677,419 27,677,419




37 68296 0000000Report ENTRY


Entry CE014 Incorporation of Assets and Liabilities of Internal Service Funds

To incorporate assets and liabilities of internal service funds, which primarily serve governmental funds, with those of governmental funds for purposes of government-wide reporting.



9110 11,498,595 11,498,595 - 11,498,595 - Cash in County Treasury9111 0 - - - - Fair Value Adjustment to Cash in County Treasury9120 293,218 293,218 - 293,218 - Cash In Banks9130 0 - - - - Revolving Cash Account9135 160,711 160,711 - 160,711 - Cash with a Fiscal Agent/Trustee9140 0 - - - - Cash Collections Awaiting Deposit9150 0 - - - - Investments9200 224,308 224,308 - 224,308 - Accounts Receivable9310 2,158,666 2,158,666 - 2,158,666 - Due from Other Funds9320 0 - - - - Stores9330 0 - - - - Prepaid Expenditures (Expenses)9340 0 - - - - Other Current Assets9410 0 - - - - Land9420 0 - - - - Land Improvements9425 0 - - - - Accumulated Depreciation-Land Improvements9430 0 - - - - Buildings9435 0 - - - - Accumulated Depreciation-Buildings9440 29,696 29,696 - 29,696 - Equipment9445 (29,696) - 29,696 - 29,696 Accumulated Depreciation-Equipment9450 0 - - - - Work in Progress

9500 765,017 - 765,017 - 765,017 Accounts Payable9610 312,294 - 312,294 - 312,294 Due to Other Funds9650 0 - - - - Deferred Revenue9664 0 - - - - Net OPEB Obligation9665 0 - - - - Compensated Absences Payable9666 0 - - - - COPs Payable9667 0 - - - - Capital Leases Payable9668 0 - - - - Lease Revenue Bonds Payable9669 0 - - - - Other General Long-Term Debt

979Z - 13,258,187 - 13,258,187 Fund Balance/Net Assets

TOTALS 14,365,194 14,365,194 14,365,194 14,365,194




37 68296 0000000Report ENTRY


Entry CE015 Elimination of Internal Service Funds Profit or Loss Generated Within the LEA

To eliminate net profit or loss in internal service funds resulting from internal activity within the LEA, using a "lookback" allocation to adjust the costs charged to governmental functions by the internal service fund.


Debit Credit Debit Credit Debit Creditn/a 1000 - - Instructionn/a 2100 - - Instructional Supervision and Administrationn/a 2420 - - Instructional Library, Media and Technologyn/a 2700 - - School Site Administrationn/a 3600 - - Home-to-School Transportationn/a 3700 - - Food Servicesn/a 3900 - - All Other Pupil Servicesn/a 4000 - - Ancillary Servicesn/a 5000 - - Community Servicesn/a 6000 244,007 - 244,007 Enterprise Activitiesn/a 7200 - - All Other General Administrationn/a 7700 - - Centralized Data Processingn/a 8100 - - Plant Services n/a 9101 - - Debt Service - Principaln/a 9102 - - Debt Service - Interestn/a 9103 - - Debt Service - Issuance Costs and Discounts

979Z 244,007 - 244,007 - Fund Balance/Net Assets

TOTALS 244,007 244,007 244,007 244,007




37 68296 0000000Report ENTRY


Entry CE016 Incorporation of Internal Service Fund External Activities and Interfund Transfers

To include that portion of internal service fund revenues, expenses and net profit generated by parties outside the LEA, and any interfund transfers within the LEA.


Debit Credit Debit Credit Debit Creditn/a 6000 - - Enterprise Activitiesn/a 9200 - - Transfers Between Agencies

7619 9300 0 - - - - Interfund Transfers, Other Authorized Transfers Out 8631 (0000-1999) - - Sale of Equipment and Supplies (General Revenues)8631 (2000-9999) - - Sale of Equipment and Supplies (Program Revenues)8639 (0000-1999) - - All Other Sales (General Revenues)8639 (2000-9999) - - All Other Sales (Program Revenues)8660 (0000-1999) - - Interest (General Revenues)8660 (2000-9999) - - Interest (Program Revenues)8662 (0000-1999) - - Net Increase (Decrease) in the Fair Value of Investments (General Revenues)8662 (2000-9999) - - Net Increase (Decrease) in the Fair Value of Investments (Program Revenues)8689 (0000-1999) - - Fees and Contracts (General Revenues)8689 (2000-9999) - - Fees and Contracts (Program Revenues)8699 (0000-1999) - - Other Local Revenue (General Revenues)8699 (2000-9999) - - Other Local Revenue (Program Revenues)8799 (0000-1999) - - Other Transfers In from All Others (General Revenues)8799 (2000-9999) - - Other Transfers In from All Others (Program Revenues)8919 3,919,747 - 3,919,747 - 3,919,747 Interfund Transfers, Other Authorized Transfers In 8965 - - Transfers From Funds of Lapsed/Reorganized Districts

979Z 3,919,747 - - - 3,919,747 - Fund Balance/Net Assets

TOTALS 0 0 3,919,747 3,919,747




37 68296 0000000Report ENTRY


Entry CE017 Reclassification of Interfund Transfers Involving Fiduciary Funds

To reclassify interfund transfers involving fiduciary funds as transactions with external parties, rather than internal transactions. Note: Entry CE017 must be completed and saved before preparing Entry CE019.


Debit Credit Debit Credit Debit CreditGovernmental Funds (Funds 01-60)7299 9200 - - - - Transfers Between Agencies, All Other Transfers to All Others7619 9300 115,099,226 - - - - Interfund Transfers, Other Authorized Interfund Transfers Out

8799 (0000-1999) - - - - Other Transfers In from All Others (General Revenues)8799 (2000-9999) - - Other Transfers In from All Others (Program Revenues)8919 111,227,537 - - - - Interfund Transfers, Other Authorized Interfund Transfers In

Proprietary Funds:Enterprise Funds (Funds 61-65)7299 9200 - - Transfers Between Agencies, All Other Transfers to All Others7619 9300 48,058 - - Interfund Transfers, Other Authorized Interfund Transfers Out

8799 (0000-1999) - - Other Transfers In from All Others (General Revenues)8799 (2000-9999) - - Other Transfers In from All Others (Program Revenues)8919 0 - - Interfund Transfers, Other Authorized Interfund Transfers In

Proprietary Funds:Internal Service Funds (Funds 66-70)7299 9200 - - Transfers Between Agencies, All Other Transfers to All Others7619 9300 0 - - Interfund Transfers, Other Authorized Interfund Transfers Out

8799 (0000-1999) - - Other Transfers In from All Others (General Revenues)8799 (2000-9999) - - Other Transfers In from All Others (Program Revenues)8919 3,919,747 - - Interfund Transfers, Other Authorized Interfund Transfers In

Fiduciary Funds (Funds 71-95)7299 9200 - - - - Transfers Between Agencies, All Other Transfers to All Others7619 9300 0 - - - - Interfund Transfers, Other Authorized Interfund Transfers Out

8799 - - - - Other Transfers In from All Others 8919 0 - - - - Interfund Transfers, Other Authorized Interfund Transfers In

TOTALS 0 0 0 0 0 0




37 68296 0000000Report ENTRY


Entry CE018 Reclassification of Interfund Balances Involving Fiduciary Funds

To reclassify Interfund balances involving fiduciary funds as balances due to or due from external parties, rather than internal transactions. Note: Entry CE018 must be completed and saved before preparing Entry CE020.


Debit Credit Debit Credit Debit CreditGovernmental Funds (Funds 01-60)9200 2,192 - 2,192 - Accounts Receivable9310 5,877,539 - 2,192 - 2,192 Due from Other Funds9500 - - - - Accounts Payable9610 7,170,866 - - - - Due to Other Funds

Proprietary Funds:Enterprise Funds (Funds 61-65)9200 - - Accounts Receivable9310 8,017 - - Due from Other Funds9500 - - Accounts Payable9610 558,870 - - Due to Other Funds

Proprietary Funds:Internal Service Funds (Funds 66-70)9200 - - Accounts Receivable9310 2,158,666 - - Due from Other Funds9500 - - Accounts Payable9610 312,294 - - Due to Other Funds

Fiduciary Funds (Funds 71-95)9200 - - - - Accounts Receivable9310 0 - - - - Due from Other Funds9500 - 2,192 - 2,192 Accounts Payable9610 2,192 2,192 - 2,192 - Due to Other Funds

TOTALS 4,384 4,384 0 0 4,384 4,384




37 68296 0000000Report ENTRY


Entry CE019 Elimination of Internal Transfers

To eliminate interfund transfers among governmental and internal service funds consolidated in the government-wide statement of activities. Note: Entry CE017 must be completed and saved before preparing Entry CE019.

Function Extracted Data, Default Conversion User ConversionObject (Resource) net of CE017 of Extracted Data Adjustments Entry Account Description

Debit Credit Debit Credit Debit CreditGovernmental Funds (Funds 01-60)7611 9300 0 - - - - Interfund Transfers, From General Fund to Child Development Fund7612 9300 0 - - - - Interfund Transfers, Between General Fund and Special Reserve Fund7613 9300 0 - - - - Interfund Transfers, To State School Building Fund/County School Facility Fund7614 9300 0 - - - - Interfund Transfers, From Bond Interest and Redemption Fund to the General Fund

7615 9300 0 - - - -Interfund Transfers, From General, Special Reserve, and Building Funds toDeferred Maintenance Fund

7616 9300 0 - - - - Interfund Transfers, From General Fund to Cafeteria Fund7619 9300 115,099,226 - 115,099,226 - 115,099,226 Interfund Transfers, Other Authorized Interfund Transfers Out

8911 0 - - - - Interfund Transfers, To Child Development Fund from General Fund8912 0 - - - - Interfund Transfers, Between General Fund and Special Reserve Fund

8913 0 - - - -Interfund Transfers, To State School Building Fund/County School Facility Fundfrom All Other Funds

8914 0 - - - - Interfund Transfers, To General Fund From Bond Interest and Redemption Fund

8915 0 - - - -Interfund Transfers, To Deferred Maintenance Fund From General, SpecialReserve, and Building Funds

8916 0 - - - - Interfund Transfers, To Cafeteria Fund From General Fund8919 111,227,537 111,179,479 - 111,179,479 - Interfund Transfers, Other Authorized Interfund Transfers InProprietary Funds:Enterprise Funds (Funds 61-65)7619 9300 48,058 Interfund Transfers, Other Authorized Interfund Transfers Out

8916 0 Interfund Transfers, To Cafeteria Fund From General Fund 8919 0 Interfund Transfers, Other Authorized Interfund Transfers InProprietary Funds:Internal Service Funds (Funds 66-70)7619 9300 0 - - - - Interfund Transfers, Other Authorized Interfund Transfers Out

8919 3,919,747 3,919,747 - 3,919,747 - Interfund Transfers, Other Authorized Interfund Transfers InFiduciary Funds (Funds 71-95)7619 9300 0 Interfund Transfers, Other Authorized Interfund Transfers Out

8919 0 Interfund Transfers, Other Authorized Interfund Transfers InTOTALS 115,099,226 115,099,226 0 0 115,099,226 115,099,226




37 68296 0000000Report ENTRY


Entry CE020 Elimination of Internal Balances

To eliminate internal balances among governmental and internal service funds for consolidation in the government-wide statement of activities. Note: Entry CE018 must be completed and saved before preparing Entry CE020.

Function Extracted Data, Default Conversion User ConversionObject (Resource) net of CE018 of Extracted Data Adjustments Entry Account Description

Debit Credit Debit Credit Debit CreditGovernmental Funds (Funds 01-60)9310 5,875,347 - 5,316,477 - 5,316,477 Due From Other Funds9610 7,170,866 7,162,849 - 7,162,849 - Due To Other Funds

Proprietary Funds:Enterprise Funds (Funds 61-65)9310 8,017 Due From Other Funds9610 558,870 Due To Other Funds

Proprietary Funds:Internal Service Funds (Funds 66-70)9310 2,158,666 - 2,158,666 - 2,158,666 Due From Other Funds9610 312,294 312,294 - 312,294 - Due To Other Funds

Fiduciary Funds (Funds 71-95)9310 0 Due From Other Funds9610 0 Due To Other Funds

TOTALS 7,475,143 7,475,143 0 0 7,475,143 7,475,143

Entry CE021 Postemployment Benefits Other Than Pensions (OPEB)

To recognize any difference between OPEB costs as defined by generally accepted accounting principles, and amounts actually contributed.


Debit Credit Debit Credit Debit Creditn/a 1000 2,032,647 2,032,647 - Instructionn/a 2100 61,786 61,786 - Instructional Supervision and Administrationn/a 2420 62,960 62,960 - Instructional Library, Media and Technologyn/a 2700 202,927 202,927 - School Site Administrationn/a 3600 85,521 85,521 - Home-to-School Transportationn/a 3700 60,667 60,667 - Food Servicesn/a 3900 136,953 136,953 - All Other Pupil Servicesn/a 4000 51,284 51,284 - Ancillary Servicesn/a 5000 5,964 5,964 - Community Servicesn/a 6000 160,778 160,778 - Enterprise Activitiesn/a 7200 100,004 100,004 - All Other General Administrationn/a 7700 36,533 36,533 - Centralized Data Processingn/a 8100 156,300 156,300 - Plant Services

9664 3,154,324 - 3,154,324 Net OPEB Obligation

TOTALS 3,154,324 3,154,324 3,154,324 3,154,324




37 68296 0000000Report ENTRY


Entry CE022 Other Liabilities Not Normally Liquidated with Current Financial Resources

To accrue expenses and liabilities for obligations incurred during the year that will not be liquidated with current financial resources, other than compensated absences and long-term debt. Examples include special termination benefits such asretirement incentives financed over time, and structured legal settlements.


Debit Credit Debit Credit Debit Creditn/a 1000 - - Instructionn/a 2100 - - Instructional Supervision and Administrationn/a 2420 - - Instructional Library, Media and Technologyn/a 2700 - - School Site Administrationn/a 3600 - - Home-to-School Transportationn/a 3700 - - Food Servicesn/a 3900 - - All Other Pupil Servicesn/a 4000 - - Ancillary Servicesn/a 5000 - - Community Servicesn/a 6000 - - Enterprise Activitiesn/a 7200 - - All Other General Administrationn/a 7700 - - Centralized Data Processingn/a 8100 - - Plant Services8XXX [ranges per Fund Consolidation] - - General Revenues: Federal and State Aid Not Restricted to Specific Purposes8XXX [ranges per Fund Consolidation] - - General Revenues: Interagency Revenue8XXX [ranges per Fund Consolidation] - - General Revenues: Miscellaneous8XXX [ranges per Fund Consolidation] - - Program Revenues: Charges for Services8XXX [ranges per Fund Consolidation] - - Program Revenues: Operating Grants and Contributions8XXX [ranges per Fund Consolidation] - - Program Revenues: Capital Grants and Contributions

9669 - - Other General Long-Term Debt

TOTALS 0 0 0 0



Conversion from Governmental Funds to Governmental ActivitiesConversion Entry - Beginning Balances

37 68296 0000000Report ENTRY


Entry BB001 Capital Assets

To record beginning balances for capital assetsand accumulated depreciation relating to generalgovernmental activities.

Object Debit Credit Account Description

9410 75,636,954 Land9420 45,742,430 Land Improvements9425 18,345,005 Accumulated Depreciation - Land Improvements9430 914,269,214 Buildings9435 115,622,029 Accumulated Depreciation - Buildings9440 33,550,306 Equipment9445 24,673,470 Accumulated Depreciation - Equipment9450 22,825,608 Work In Progress

979Z - 933,384,008 Fund Balance/Net Assets

Total 1,092,024,512 1,092,024,512

Entry BB002 Long-Term Liabilities

To record the beginning balances of unmaturedprincipal of long-term liabilities relating to generalgovernmental activities, net of unamortizeddiscount or premium, and deferred charges fordebt issuance costs.

Object Debit Credit Account Description

9330 18,389,059 Prepaid Expense

9661 173,368,013 General Obligation Bonds Payable9662 State School Building Loan Payable9664 12,533,979 Net OPEB Obligation9665 4,503,617 Compensated Absences Payable9666 COPs Payable9667 531,349 Capital Leases Payable9668 140,422,492 Lease Revenue Bonds Payable9669 601,177,598 Other General Long-Term Debt

979Z 914,147,989 - Fund Balance/Net Assets

Total 932,537,048 932,537,048



Conversion from Governmental Funds to Governmental ActivitiesConversion Entry - CE001 Data by Function

37 68296 0000000Report ENTRY


By Function

Fund ResourceProjectYear Goal Function Object Value

01 0000 0 1110 1000 6400 28,924.5001 3011 0 1110 1000 6400 8,620.0001 6500 0 5770 1190 6400 24,202.0801 9010 0 1110 1000 6400 6,842.00Total, Instruction (Functions 1000-1999) 68,588.58

01 6500 0 5001 2100 6400 7,820.0211 0000 0 0000 2100 6400 30,000.00Total, Instructional Supervision and Administration (Functions 2000-2999except 2420 and 2700)

37,820.02

Total, Instructional Library, Media, and Technology (Function 2420) 0.00

Total, School Site Administration (Function 2700) 0.00

Total, All Other Pupil Services (Functions 3000-3999 except 3600 and3700)

0.00

01 7240 0 5750 3600 6400 99,130.00Total, Home-to-School Transportation (Function 3600) 99,130.00

13 5310 0 0000 3700 6400 6,227.1913 5310 0 0000 3700 6500 74,250.07Total, Food Services (Function 3700) 80,477.26

01 0000 0 1110 4000 6400 18,112.1301 1100 0 7110 4000 6400 12,074.00Total, Ancillary Services (Functions 4000-4999) 30,186.13

Total, Community Services (Functions 5000-5999) 0.00

Total, Enterprise Activities (Functions 6000-6999) 0.00

01 0000 0 0000 7200 6400 34,135.98Total, All Other General Administration(Functions 7000-7999 except 7700)

34,135.98

01 0000 0 0000 7700 6400 140,111.17Total, Centralized Data Processing (Function 7700) 140,111.17

01 0000 0 0000 8100 6400 47,579.6035 7710 0 0000 8100 6400 62,045.00Total, Plant Services (Functions 8000-8999 except 8500) 109,624.60



Conversion from Governmental Funds to Governmental ActivitiesConversion Entry - CE001 Data by Function

37 68296 0000000Report ENTRY


By Function


14 0000 0 0000 8500 6170 79,606.8414 0000 0 0000 8500 6200 30,100.0021 0000 0 0000 8500 6170 5,897.6021 0000 0 0000 8500 6200 741,610.1235 7710 0 0000 8500 6200 441,853.1035 7710 0 0000 8500 6400 74,714.3949 9010 0 0000 8500 6170 2,135,169.9149 9010 0 0000 8500 6200 1,443,087.01Total, Facilities Acquisition and Construction (Function 8500) 4,952,038.97

5,552,112.71



Conversion from Governmental Funds to Governmental ActivitiesConversion Entry - CE001 Data by Object

37 68296 0000000Report ENTRY


By Object


Total, Certificated Personnel Salaries (Objects 1000-1999) 0.00

Total, Classified Personnel Salaries (Objects 2000-2999) 0.00

Total, Employee Benefits (Objects 3000-3999) 0.00

Total, Books and Supplies (Objects 4000-4999 except 4400) 0.00

Total, Noncapitalized Equipment (Object 4400) 0.00

Total, Services and Other Operating Expenditures (Objects 5000-5999) 0.00

Total, Land (Object 6100) 0.00

14 0000 0 0000 8500 6170 79,606.8421 0000 0 0000 8500 6170 5,897.6049 9010 0 0000 8500 6170 2,135,169.91Total, Land Improvements (Object 6170) 2,220,674.35

14 0000 0 0000 8500 6200 30,100.0021 0000 0 0000 8500 6200 741,610.1235 7710 0 0000 8500 6200 441,853.1049 9010 0 0000 8500 6200 1,443,087.01Total, Buildings and Improvement of Buildings (Object 6200) 2,656,650.23

Total, Books and Media for New School Libraries (Object 6300) 0.00

01 0000 0 0000 7200 6400 34,135.9801 0000 0 0000 7700 6400 140,111.1701 0000 0 0000 8100 6400 47,579.6001 0000 0 1110 1000 6400 28,924.5001 0000 0 1110 4000 6400 18,112.1301 1100 0 7110 4000 6400 12,074.0001 3011 0 1110 1000 6400 8,620.0001 6500 0 5001 2100 6400 7,820.0201 6500 0 5770 1190 6400 24,202.0801 7240 0 5750 3600 6400 99,130.0001 9010 0 1110 1000 6400 6,842.0011 0000 0 0000 2100 6400 30,000.0013 5310 0 0000 3700 6400 6,227.1935 7710 0 0000 8100 6400 62,045.0035 7710 0 0000 8500 6400 74,714.39Total, Equipment (Object 6400) 600,538.06



Conversion from Governmental Funds to Governmental ActivitiesConversion Entry - CE001 Data by Object

37 68296 0000000Report ENTRY


By Object


13 5310 0 0000 3700 6500 74,250.07Total, Equipment Replacement (Object 6500) 74,250.07

5,552,112.71



Conversion from Governmental Funds to Governmental ActivitiesConversion Entry - Summary

37 68296 0000000Report ENTRY


(Note: After completion of Conversion Entry - Detail, and before completion of the Conversion Entry - Summary, the ConversionEntry workbook must be saved, closed and reopened.)

Entry # Object Function Debit Credit

CE001 Capital Outlay ExpendituresTo eliminate capital outlay expenditures made in governmental funds for acquisition orconstruction of capital assets, and instead report capital assets on the statement ofnet assets.

Plant Services 8100 1,257,610Equipment 9440 674,788Work In Progress 9450 3,510,090

Instruction 1000 68,589Instructional Supervision and Administration 2100 37,820Home-to-School Transportation 3600 99,130Food Services 3700 80,477Ancillary Services 4000 30,186All Other General Administration 7200 34,136Centralized Data Processing 7700 140,111Facilities Acquisition and Construction 8500 4,952,039

Total 5,442,488 5,442,488


CE002 Debt Service ExpendituresTo eliminate expenditures for debt service - principal, and instead reduce the relatedliabilities.

General Obligation Bonds Payable 9661 2,225,000Capital Leases Payable 9667 764,744Lease Revenue Bonds Payable 9668 106,796,707Other General Long-Term Debt 9669 68,708,328

Debt Service-Principal 9101 178,494,779

Total 178,494,779 178,494,779




37 68296 0000000Report ENTRY



CE003 Debt IssuanceTo eliminate other financing sources, other financing uses, and expenditures relatingto the issuance of debt, and instead reflect long-term liabilities, net of discount orpremium, and deferred charges for debt issuance costs.

Proceeds from Sale of Bonds 8951 180,250,150All Other Financing Sources 8979 83,665,550Prepaid Expense 9330 3,773,606General Obligation Bonds Payable 9661 1,625,000

Debt Service-Issuance Costs and Discounts 9103 57,388,757Capital Leases Payable 9667 2,200,000Other General Long-Term Debt 9669 209,725,549

Total 269,314,306 269,314,306


CE004 Donated and Contributed Capital AssetsTo recognize donations or contributions of capital assets, not reported withingovernmental funds but reported in the government-wide statements, at market valueon the date of donation.

Total 0 0




37 68296 0000000Report ENTRY



CE005 Disposal of Capital AssetsTo report sales and disposals of capital assets and any resulting gain or loss.

All Other General Administration 7200 4,878Accumulated Depreciation - Equipment 9445 14,549

Equipment 9440 19,427

Total 19,427 19,427


CE006 Earned But Unavailable RevenuesTo recognize revenues that were earned but not available, meaning they were notcollectible soon enough following the end of the period to finance expenditures of theperiod, so were deferred in the governmental funds.

Deferred Revenue 9650 238,356

Local Revenues (General Revenues) 8699 4,450Local Revenues (Program Revenues) 8699 233,906

Total 238,356 238,356




37 68296 0000000Report ENTRY



CE007 Elimination of Revenues Relating to Prior PeriodsTo eliminate certain revenues and deferred revenues that were recognized in thegovernment-wide statements in a prior period, but that were reported in governmentalfunds in the current period.

Local Revenues (General Revenues) 8699 3,360Local Revenues (Program Revenues) 8699 235,801

Fund Balance/Net Assets 979Z 239,161

Total 239,161 239,161


CE008 Liability for Unmatured Interest on Long-Term DebtIn governmental funds, unmatured interest on long-term debt is recognized in theperiod when it is due. On the government-wide statements, unmatured interest onlong-term debt is recognized when it is incurred.

Debt Service - Interest 9102 10,825,606

Accounts Payable 9500 10,825,606

Total 10,825,606 10,825,606


CE009 Liability for Compensated AbsencesTo adjust for the change in liabilities for compensated absences, not accrued ingovernmental funds because they are not normally expected to be liquidated withcurrent financial resources.

Instruction 1000 2,793Home-to-School Transportation 3600 28,429Ancillary Services 4000 13,672Enterprise Activities 6000 57,821All Other General Administration 7200 53,478Plant Services 8100 70,374

Instructional Supervision and Administration 2100 27,861Instructional Library, Media and Technology 2420 9,726School Site Administration 2700 94,487Food Services 3700 2,117Community Services 5000 569Centralized Data Processing 7700 2,182Compensated Absences Payable 9665 89,625

Total 226,567 226,567




37 68296 0000000Report ENTRY



CE010 Expenditures Relating to Prior PeriodsTo eliminate expenditures in governmental funds relating to a prior period that werenot recognized in the prior period because they did not involve the use of currentfinancial resources. Typical examples are interest on long term debt that matured andwas paid in the current period, payments on structured legal settlements or revenuerepayment plans, and retirement incentives paid over time.

Other General Long-Term Debt 9669 2,521,260Fund Balance/Net Assets 979Z 11,249,103

Instruction 1000 2,521,260Debt Service - Interest 9102 11,249,103

Total 13,770,363 13,770,363


CE011 Adjustments to Work in ProgressTo adjust the Work in Progress account for previously capitalized projects nowcompleted, or to write off previously capitalized planning costs for canceled projectsthat will not be completed.

Land Improvements 9420 128,061Buildings 9430 13,379,792

Work in Progress 9450 13,507,853

Total 13,507,853 13,507,853




37 68296 0000000Report ENTRY



CE012 DepreciationTo recognize the current year depreciation or permanent impairment of capital assetsand adjust the related contra-asset accounts for accumulated depreciation.

Instruction 1000 15,823,766Instructional Supervision and Administration 2100 9,634Instructional Library, Media and Technology 2420 2,351,181School Site Administration 2700 2,126,172Home-to-School Transportation 3600 430,173Food Services 3700 1,364,955All Other Pupil Services 3900 13,471Ancillary Services 4000 25,911Community Services 5000 2,515Enterprise Activities 6000 6,144All Other General Administration 7200 634,762Centralized Data Processing 7700 440,429Plant Services 8100 1,060,693

Accumulated Depreciation - Land Improvements 9425 1,794,250Accumulated Depreciation - Buildings 9435 20,736,679Accumulated Depreciation - Equipment 9445 1,758,877

Total 24,289,806 24,289,806


CE013 AmortizationTo recognize amortization of premiums, discounts, and deferred charges relating tolong-term debt.

Debt Service - Interest 9102 23,087,314Debt Service - Issue Costs 9103 4,075,293

Prepaid Expense 9330 5,223,417General Obligation Bonds Payable 9661 320,216Lease Revenue Bonds Payable 9668 9,803,083Other General Long-Term Debt 9669 11,815,891

Total 27,162,607 27,162,607




37 68296 0000000Report ENTRY



CE014 Incorporation of Assets and Liabilities of Internal Service FundsTo incorporate assets and liabilities of internal service funds, which primarily servegovernmental funds, with those of governmental funds for purposes of government-wide reporting.

Cash in County Treasury 9110 11,498,595Cash In Banks 9120 293,218Cash with a Fiscal Agent/Trustee 9135 160,711Accounts Receivable 9200 224,308Due from Other Funds 9310 2,158,666Equipment 9440 29,696

Accumulated Depreciation-Equipment 9445 29,696Accounts Payable 9500 765,017Due to Other Funds 9610 312,294Fund Balance/Net Assets 979Z 13,258,187

Total 14,365,194 14,365,194


CE015 Elimination of Internal Service Funds Profit or Loss Generated Within the LEATo eliminate net profit or loss in internal service funds resulting from internal activitywithin the LEA, using a "lookback" allocation to adjust the costs charged togovernmental functions by the internal service fund.

Fund Balance/Net Assets 979Z 244,007

Enterprise Activities 6000 244,007

Total 244,007 244,007




37 68296 0000000Report ENTRY



CE016 Incorporation of Internal Service Fund External Activities and Interfund Transfers To include that portion of internal service fund revenues, expenses and net profitgenerated by parties outside the LEA, and any interfund transfers within the LEA.

Fund Balance/Net Assets 979Z 3,919,747

Interfund Transfers, Other Authorized Transfers In 8919 3,919,747

Total 3,919,747 3,919,747


CE017 Reclassification of Interfund Transfers Involving Fiduciary FundsTo reclassify interfund transfers involving fiduciary funds as transactions with externalparties, rather than internal transactions.

Governmental Funds (Funds 01-60)

Proprietary Funds:Enterprise Funds (Funds 61-65)

Proprietary Funds:Internal Service Funds (Funds 66-70)

Fiduciary Funds (Funds 71-95)

Total 0 0




37 68296 0000000Report ENTRY



CE018 Reclassification of Interfund Balances Involving Fiduciary FundsTo reclassify Interfund balances involving fiduciary funds as balances due to or duefrom external parties, rather than internal transactions.

Governmental Funds (Funds 01-60)Accounts Receivable 9200 2,192

Due from Other Funds 9310 2,192

Proprietary Funds:Enterprise Funds (Funds 61-65)

Proprietary Funds:Internal Service Funds (Funds 66-70)

Fiduciary Funds (Funds 71-95)Due to Other Funds 9610 2,192

Accounts Payable 9500 2,192

Total 4,384 4,384


CE019 Elimination of Internal Transfers To eliminate interfund transfers among governmental and internal service fundsconsolidated in the government-wide statement of activities.

Interfund Transfers, Other Authorized Interfund Transfers In 8919 115,099,226

Interfund Transfers 9300 115,099,226

Total 115,099,226 115,099,226




37 68296 0000000Report ENTRY



CE020 Elimination of Internal Balances To eliminate internal balances among governmental and internal service funds forconsolidation in the government-wide statement of activities.

Due To Other Funds 9610 7,475,143

Due From Other Funds 9310 7,475,143

Total 7,475,143 7,475,143


CE021 Postemployment Benefits Other Than Pensions (OPEB) To recognize any difference between OPEB costs as defined by generally acceptedaccounting principles, and amounts actually contributed.

Instruction 1000 2,032,647Instructional Supervision and Administration 2100 61,786Instructional Library, Media and Technology 2420 62,960School Site Administration 2700 202,927Home-to-School Transportation 3600 85,521Food Services 3700 60,667All Other Pupil Services 3900 136,953Ancillary Services 4000 51,284Community Services 5000 5,964Enterprise Activities 6000 160,778All Other General Administration 7200 100,004Centralized Data Processing 7700 36,533Plant Services 8100 156,300

Net OPEB Obligation 9664 3,154,324

Total 3,154,324 3,154,324


CE022 Other Liabilities Not Normally Liquidated with Current Financial Resources To accrue expenses and liabilities for obligations incurred during the year that will notbe liquidated with current financial resources, other than compensated absences andlong-term debt. Examples include special termination benefits such as retirementincentives financed over time, and structured legal settlements.

Total 0 0



Government-wide Statement of Activities37 68296 0000000

Report GSA

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: gsa (Rev 05/30/2007) Page 1 Printed: 8/24/2012 4:45 PM

Net (Expense) Revenue andProgram Revenues Changes in Net Assets

Operating CapitalCharges for Grants and Grants and Governmental Business-type

Functions Expenses Services Contributions Contributions Activities Activities TotalGovernmental activities

Instruction 176,635,691 504 27,835,350 12,115,370 (136,684,467) (136,684,467)Instruction-related services:

Instructional supervision and administration 7,301,382 17,934 2,161,950 0 (5,121,498) (5,121,498)Instructional library, media and technology 5,758,186 0 12,410 0 (5,745,776) (5,745,776)School site administration 17,557,073 0 82,469 0 (17,474,604) (17,474,604)

Pupil services:Home-to-school transportation 8,666,231 1,124,165 1,916,522 0 (5,625,544) (5,625,544)Food services 9,401,514 5,861,607 2,340,422 0 (1,199,485) (1,199,485)All other pupil services 11,073,996 1,014 1,266,058 0 (9,806,924) (9,806,924)

General administration:Centralized data processing 5,115,527 0 0 0 (5,115,527) (5,115,527)All other general administration 9,397,808 283,519 929,032 0 (8,185,257) (8,185,257)

Plant services 30,663,870 122,622 218,552 0 (30,322,696) (30,322,696)Ancillary services 4,346,181 15,987 292,279 0 (4,037,915) (4,037,915)Community services 367,267 0 0 0 (367,267) (367,267)Enterprise activities (19,264) 0 0 0 19,264 19,264Interest on long-term debt 56,625,057 (56,625,057) (56,625,057)Other outgo 9,816,384 1,584,457 6,353,866 0 (1,878,061) (1,878,061)Depreciation (unallocated)* 0 0 0

Business-type activitiesInstruction 0 0 0 0 0 0Instruction-related services:

Instructional supervision and administration 0 0 0 0 0 0Instructional library, media and technology 0 0 0 0 0 0School site administration 0 0 0 0 0 0

Pupil services:Home-to-school transportation 0 0 0 0 0 0Food services 0 0 0 0 0 0All other pupil services 0 0 0 0 0 0

General administration:Centralized data processing 0 0 0 0 0 0All other general administration 0 0 0 0 0 0

Plant services 0 0 0 0 0 0Ancillary services 0 0 0 0 0 0Community services 0 0 0 0 0 0Enterprise activities 14,277,163 0 0 0 (14,277,163) (14,277,163)Interest on long-term debt 0 0 0Other outgo 0 0 0 0 0 0

Total expenses 366,984,066 9,011,809 43,408,910 12,115,370 (288,170,814) (14,277,163) (302,447,977)

General revenues: Taxes and subventions: Taxes levied for general purposes 103,338,166 0 103,338,166 Taxes levied for debt service 11,533,047 0 11,533,047 Taxes levied for other specific purposes 39,973,792 0 39,973,792 Federal and state aid not restricted to specific purposes 99,366,989 0 99,366,989 Interest and investment earnings 554,300 3,283 557,583 Interagency revenues 680,470 0 680,470 Miscellaneous 9,850,010 14,434,340 24,284,350Special and extraordinary items 1,625,000 0 1,625,000Internal transfers 48,058 (48,058) 0

Total general revenues, special and extraordinary items, and transfers 266,969,832 14,389,565 281,359,397

Change in net assets (21,200,982) 112,402 (21,088,580)

Net assets beginning 210,866,303 2,695,356 213,561,659Net assets ending 189,665,321 2,807,758 192,473,079

*This amount excludes depreciation that is included in the direct expenses of various programs.



Reconciliation of the Governmental Funds Statement of Revenues,Expenditures, and Changes in Fund Balances to the

Statement of Activities

37 68296 0000000Report GSA

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: gsa (Rev 05/09/2007) Page 1 Printed: 8/24/2012 4:45 PM

Total change in fund balances, governmental funds: 50,239,839

Amounts reported for governmental activities in the statement of activities are different from amounts reported in governmental funds because

Capital outlay: In governmental funds, the costs of capital assets are reported as expenditures in the period when the assets are acquired. In thstatement of activities, costs of capital assets are allocated over their estimated useful lives as depreciation expense. The difference betweencapital outlay expenditures and depreciation expense for the period is

Expenditures for capital outlay 4,184,878Depreciation expense: (24,289,806)

Net: (20,104,928)

Debt service: In governmental funds, repayments of long-term debt are reported as expenditures. In the government-wide statements, repaymentof long-term debt are reported as reductions of liabilities. Expenditures for repayment of the principal portion of long-term debt wer 178,494,779

Debt proceeds: In governmental funds, proceeds from debt are recognized as Other Financing Sources. In the government-wide statementsproceeds from debt are reported as increases to liabilities. Amounts recognized in governmental funds as proceeds from debt, net of issuepremium or discount, were: (210,300,549)

Debt issue costs: In governmental funds, debt issue costs are recognized as expenditures in the period they are incurred. In the government-widstatements, issue costs are amortized over the life of the debt. The difference between debt issue costs recognized in the current period and issuecosts amortized for the period is:

Issue costs incurred during the period 3,773,606Issue costs amortized for the period (4,075,293)

Net: (301,687)

Donated capital assets: In governmental funds, donated capital assets are not reported because they do not affect current financial resources. In thgovernment-wide statements, donated capital assets are reported as revenue and as increasesto capital assets, at their fair market value on the dateof donation. The fair market value of capital assets donated was -

Gain or loss from disposal of capital assets: In governmental funds, the entire proceeds from disposal of capital assets are reported as revenue. In thestatement of activities, only the resulting gain or loss is reported. The difference between the proceeds from disposal of capital assets and theresulting gain or loss is (4,878)

Earned but unavailable revenues: In governmental funds, revenues are recognized only to the extent that they are "available," meaning they will bcollected soon enough after the end of the period to finance expenditures of that period. In the government-wide statements, revenue is recognizewhen earned, regardless of availability. The amount of earned but unavailable revenues relating to the current period, less revenues that becamavailable in the current period but related to a prior period, is (805)

Unmatured interest on long-term debt: In governmental funds, interest on long-term debt is recognized in the period that it becomes due. In thgovernment-wide statement of activities, it is recognized in the period that it is incurred. Unmatured interest owing at the end of the period, lesmatured interest paid during the period but owing from the prior period, was 423,497

Compensated absences: In governmental funds, compensated absences are measured by the amounts paid during the period. In the statement oactivities, compensated absences are measured by the amounts earned. The difference between compensated absences paid and compensatedabsences earned was: (89,625)

Other expenditures relating to prior periods: Certain expenditures recognized in governmental funds relate to prior periods. Typical examples, in additioto compensated absences and interest on long-term debt, are payments on structured legal settlements or retirement incentives paid over time. Thesexpenditures are recognized in the government-wide statement of activities in the period in which the obligations are first incurred, so they must nbe recognized again in the current period. Expenditures relating to prior periods (described below) were 2,521,260

Postemployment benefits other than pensions (OPEB): In governmental funds, OPEB costs are recognized when employer contributionare made. In the statement of activities, OPEB costs are recognized on the accrual basis. This year, the difference between OPEB costsand actual employer contributions was (3,154,324)

Other liabilities not normally liquidated with current financial resources: In the government-wide statements, expenses must be accrued in connectiowith any liabilities incurred during the period that are not expected to be liquidated with current financial resources, in addition to compensated absenceand long-term debt. Examples include special termination benefits such as retirement incentives financed over time, and structured legal settlementThis year, expenses incurred for such obligations were -

Cost write-off for canceled capital projects: If a planned capital project is canceled and will not be completed, costs previously capitalized aWork in Progress must be written off to expense. Costs written off for canceled projects were -

Amortization of debt issue premium or discount: In governmental funds, if debt is issued at a premium or at a discount, the premium or discount recognized as an Other Financing Source or an Other Financing Use in the period it is incurred. In the government-wide statements, the premium odiscount is amortized as interest over the life of the debt. Amortization of premium or discount for the period is (23,087,314)

Internal Service Funds: Internal service funds are used to conduct certain activities for which costs are charged to other funds on a full cost-recoverbasis. Because internal service funds are presumed to benefit governmental activities, internal service activities are reported as governmentain the statement of activities. The net increase or decrease in internal service funds was 4,163,754

Change in net assets of governmental activities (minor differences may be due to rounding): (21,200,981)



Government-wide Statement of Net Assets37 68296 0000000

Report GSNA

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: gsna (Rev 05/22/2007) Page 1 of 1 Printed: 8/24/2012 4:45 PM

Governmental Business-typeActivities Activities Total

AssetsCash 214,249,034 651,081 214,900,115Investments 0 0 0Receivables 47,579,350 318,382 47,897,732Due from (to) other funds 550,853 (550,853) 0Stores 611,939 0 611,939Prepaid expenses 18,457,130 0 18,457,130Other current assets 0 0 0Capital assets:

Land 75,636,954 0 75,636,954Land Improvements 45,870,491 0 45,870,491Buildings 927,649,006 4,767,384 932,416,390Equipment 34,235,363 8,170 34,243,533Work in progress 12,827,845 0 12,827,845

Less accumulated depreciation (182,945,457) (1,861,569) (184,807,026)Total assets 1,194,722,508 3,332,595 1,198,055,103

LiabilitiesAccounts payable and other current liabilities 17,896,842 430,237 18,327,079Current loans 0 0 0Deferred revenue 155,648 94,600 250,248Long-term liabilities: 987,004,697 0 987,004,697

Due within one year 23,274,248 23,274,248Due in more than one year 963,730,449 963,730,449

Total liabilities 1,005,057,187 524,837 1,005,582,024

Net AssetsInvested in capital assets, net of related debt 0 0Restricted for:

Capital projects 4,628,618 4,628,618Debt service 18,052,490 18,052,490Educational programs 97,210,738 97,210,738Other purposes (expendable) 6,299,332 6,299,332Other purposes (nonexpendable) 19,177,959 19,177,959

Unrestricted 44,296,184 2,807,758 47,103,942Total net assets 189,665,321 2,807,758 192,473,079



Reconciliation of theGovernmental Funds Balance Sheet to the

Statement of Net Assets

37 68296 0000000Report GSNA

California Dept of EducationSACS Financial Reporting Software - 2012.2.0File: gsna (Rev 05/28/2009) Page 1 of 1 Printed: 8/24/2012 4:45 PM

Total fund balances, governmental funds: 243,785,632

Amounts reported for assets and liabilities for governmental activities in the statement of net assets are different from amounts reported in governmental funds because:

Capital assets: In governmental funds, only current assets are reported. In the statement of net assets, all assets are reported, including

capital assets and accumulated depreciation.

Capital assets relating to governmental activities, at historical cost: 1,096,189,963

Accumulated depreciation: (182,915,761)

Net: 913,274,202

Unamortized costs: In governmental funds, debt issue costs are recognized as expenditures in the period they are incurred. In the

government-wide statements, debt issue costs are amortized over the life of the debt. Unamortized debt issue costs included in prepaid

expense on the statement of net assets are: 16,939,248

Unmatured interest on long-term debt: In governmental funds, interest on long-term debt is not recognized until the period in which it matures

and is paid. In the government-wide statement of activities, it is recognized in the period that it is incurred. The additional liability for

unmatured interest owing at the end of the period was: (10,825,606)

Deferred recognition of earned but unavailable revenues: In governmental funds, revenue is recognized only to the extent that it is "available,"

meaning it will be collected soon enough after the end of the period to finance expenditures of that period. Receivables for revenues that are

earned but unavailable are deferred until the period in which the revenues become available. In the government-wide statements, revenue is

recognized when earned, regardless of availability. The amount of unavailable revenues that were deferred as a liability in governmental funds,

but are recognized in the government-wide statements, is: 238,356

Long-term liabilities: In governmental funds, only current liabilities are reported. In the statement of net assets, all liabilities, including

long-term liaibilities, are reported. Long-term liabilities relating to governmental activities consist of:

General obligation bonds payable 169,838,229

State school building loans payable -

Net OPEB Obligation 15,688,303

Compensated absences payable 4,593,242

Certificates of participation payable -

Capital leases payable 1,966,605

Lease revenue bonds payable 43,428,868

Other general long-term debt 751,489,450

Total: (987,004,697)

Internal service funds: Internal service funds are used to conduct certain activities for which costs are charged to other funds on a full

cost-recovery basis. Because internal service funds are presumed to operate for the benefit of governmental activities, assets and liabilities

of internal service funds are reported with governmental activities in the statement of net assets. Net assets for internal service funds are: 13,258,187

Total net assets, governmental activities (minor differences may be due to rounding): 189,665,322

unaudited actuals for school year 2011/2012 · 2015. 9. 23. · 2011-12 unaudited actuals school...

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