Action Item

TO: Board of Trustees and Superintendent

PREPARED BY: Patsy Thomas, Director Fiscal Services

PRESENTED BY: Stephen Dickinson, Assistant Superintendent – Administrative Services

BOARD AGENDA ITEM: Consideration of Approval of the Unaudited Actuals, Fiscal Year 2013-2014

BOARD MEETING DATE: August 27, 2014

BACKGROUND:

Section 42100 of the Education Code requires on or before September 15, the Governing Board of each school

district shall approve, in a format prescribed by the Superintendent of Public Instruction, an annual statement of all

receipts and expenditures of the District for the preceding fiscal year and shall file the statement with the County

Superintendent of Schools.

ADMINISTRATIVE DISCUSSION:

When the 2013-2014 district budget was adopted, the ending balance was estimated on budget assumptions and

changes in legislation. By year end, actual expenditures and revenues can change the budget assumptions made

during the budgeting process. The unaudited actuals reflect the final expenditures and revenues for fiscal year

2013-2014. These figures can only change if there is an audit adjustment as a result of a finding during the annual

audit.

FISCAL IMPLICATIONS:

Ending fund balance decreased during fiscal year 2013-2014 by $1,470,134.55; from a beginning balance of

$12,535,225.42 to an ending balance of $11,065,090.87.

RECOMMENDATION:

It is the recommendation of the District administration that the Board of Trustees approve the 2013-2014 Unaudited

Actual Financial Report and authorize the Superintendent or designee to sign the 2013-2014 Unaudited Actual

School District Certification.

2

2013-2014 General Fund Condition

2012-2013 2013-2014 Difference % Change

Prior-year fund balance $ 16,917,263 $ 12,535,225 $ (4,382,038) -25.90%

Restatements & Audit Adjustments 0 0 0

Adjusted Prior Year Fund Balance 16,917,263 12,535,225 (4,382,038) -25.90%

Revenues 125,766,934 138,083,189 12,316,255 9.79%

Transfers in 680,137 5,357 (674,780) -99.21%

Other Sources 0 0 0

Total resources available 143,364,334 150,623,771 7,259,437 5.06%

Expenditures 129,932,982 138,790,688 8,857,706 6.82%

Transfers out 896,127 767,993 (128,134) -14.30%

Ending Fund Balance 12,535,225 11,065,090 (1,470,135) -11.73%

Reserve for economic uncertainties 3,924,873 6,491,160 2,566,287 65.39%

Other reserves & restricted balances 2,941,094 4,573,930 1,632,836 55.52%

Unobligated Reserve $ 5,669,258 $ 0 $ (5,669,258) -100.00%

Reserves

General Fund Balance = $ 11,065,090

o Includes all reserves and restricted balances.

Reserve for Economic Uncertainties = $ 6,491,160

3

2013-2014 Major General Fund Revenue Features

Total General Fund Revenue increased 9.79% from the previous fiscal year. This is mainly due to the

change in funding model from revenue limit to Local Control Funding Formula (LCFF) and the receipt of

Common Core State Standards funding.

General Fund Revenue Comparison

Source 2012-2013 2013-2014 Increase (Decrease)

LCFF Sources $ 91,296,687 $112,114,039 $ 20,817,352

Federal Revenues 9,681,269 8,262,373 (1,418,896)

Other State Revenues 18,064,003 8,634,685 (9,429,318)

Other Local Revenues 6,724,976 9,072,092 2,347,116

125,766,935 138,083,189 12,316,254

Audit Adjustment - - 0

$ 125,766,935 $138,083,189 $ 12,316,254

General Fund Revenue Comparison-Percent

Source 2012-2013 2013-2014

LCFF Sources 72.6% 81.2%

Federal Revenues 7.7% 6.0%

Other State Revenues 14.4% 6.3%

Other Local Revenues 5.3% 6.6%

100.0% 100.0%

Audit Adjustment 0.0% 0.0%

100.0% 100.0%

Revenue Limit/LCFF

COLA = 1.57%

Funded LCFF ADA = 15,092.87 (based on P2 ADA 15,031.36 plus County SPED ADA of 35.10 and

NPS ADA of 26.41)

LCFF funding rate = 29.56%

LCFF Entitlement per ADA = $8,335

4

Federal Revenue Changes by Program

2012-2013 2013-2014 Increase/

Resource (excl contribution) (excl contribution) Decrease

NCLB, Title I 3010 2,663,875.33 3,000,825.87 336,950.54

MIGRANT 3060 427,593.98 309,465.12 (118,128.86)

MIGRANT/Summer 3061 148,460.64 137,084.70 (11,375.94)

Public Law 94-142 Regular-SPED 3310 2,678,683.00 2,511,906.00 (166,777.00)

Transition Partnership 3410 224,964.71 239,716.25 14,751.54

Carl Perkins 3550 394,938.65 381,854.70 (13,083.95)

Safe Supportive Schools 3725 514,138.12 553,316.44 39,178.32

NCLB Title II, Improving Teacher Quality 4035 376,186.05 378,503.58 2,317.53

NCLB Title II, Principal Training 4036 3,732.05 330.64 (3,401.41)

Title III-Immigrant Education Program 4201 1,815.81 48,568.78 46,752.97

Title III-LEP Student Program 4203 460,096.04 324,747.98 (135,348.06)

Medi-CAL 5640 492,368.93 222,870.59 (269,498.34)

National Park Service 5817 13,607.07 17,339.04 3,731.97

Total Categorical Federal Funding

8,400,460.38 8,126,529.69 (273,930.69)

5

State Revenue Changes by Program

Resource 2012-2013 2013-2014

Increase/

(Decrease)

California Clean Energy Jobs Act 6230 0.00 218,594.00 218,594.00

Restricted Lottery 6300 467,009.75 713,414.82 246,405.07

Link Learning 6381 0.00 80,000.00 80,000.00

CA Partnership Academies 6385 490,171.09 460,606.01 (29,565.08)

CPA Clean Tech & Renewable Energy 6386 80,305.92 134,913.07 54,607.15

SPED-Mental Health Services 6512 327,620.70 438,151.38 110,530.68

Project Workability 6520 109,453.38 95,087.65 (14,365.73)

PL 94-142 Low Incidence (included in LCFF) 6530 2,436.86 (2,436.86)

Tobacco Use Prevention 6690 116,773.77 228,592.51 111,818.74

AG Incentive 7010 9,851.00 9,500.00 (351.00)

EIA/LEP (included in LCFF) 7091 1,916,570.00 (1,916,570.00)

Transportation (included in LCFF) 7230 582,343.00 (582,343.00)

Common Core State Standards 7405 0.00 3,206,962.00 3,206,962.00

Total Categorical State Revenues

4,102,535.47 5,585,821.44 1,483,285.97

6

2013-2014 Total General Fund Expenditure Features

2012-2013 Change 2013-2014

Expenditures Categories Amount

% of

Total Amount

%

Change Amount

% of

Total

Certificated Salaries

62,291,156 47.9%

2,024,808 3.3%

64,315,964 46.3%

Classified Salaries

18,126,692 14.0%

1,123,679 6.2%

19,250,371 13.9%

Employee Benefits

30,914,252 23.8%

3,036,773 9.8%

33,951,025 24.5%

Books and Supplies

3,997,281 3.1%

1,758,194 44.0%

5,755,475 4.1%

Services & Other

Operating

10,734,217 8.3%

1,041,161 9.7%

11,775,378 8.5%

Capital Outlay

1,039,143 0.8%

(361,069) -34.7%

678,074 0.5%

Other Outgo

2,830,241 2.2%

234,160 8.3%

3,064,401 2.2%

TOTAL 129,932,982 100.0% 8,857,706 6.8% 138,790,688 100.0%

Certificated Salaries

46%

Employee Benefits 25%

Classified Salaries 14%

Supplies, Services & Other

14%

Total General Fund Expenditures

7

The following table compares the 2012-2013 versus 2013-2014 Unrestricted General Fund support to restricted

programs.

Resource 2012-2013 Inc/(Dec) 2013-2014

Continuation HS (funded through LCFF) 2200 799,550.10 (799,550.10) 0.00

SPED 33xx, 34xx, 65xx 8,624,932.89 3,745,938.11 12,370,871.00

California Academic Partnership Program (CAPP) 9009 4,155.57

Transportation (funded through LCFF) 7230 858,993.82 (858,993.82) 0.00

Routine Restricted Maintenance 8150 2,469,421.83 750,516.09 3,219,937.92

Total Contribution 12,752,898.64 2,837,910.28 15,594,964.49

Total General Fund Expenditures by Function

The California State Accounting Manual defines a function as a general operational area in the district. The

purpose is to promote consistent accounting and reporting throughout the state. The following are definitions of the

main functions:

Instruction--Activities dealing directly with the interaction between students and teachers.

Instructional Related Services--Activities that provide administrative, technical and logistical support to

facilitate and enhance instruction and community services.

Pupil Services--Activities involving counseling for students or parents.

Ancillary Services--School sponsored activities during or after school that are not essential to instruction.

These activities generally are for motivation and enjoyment of skills in a competitive or non-competitive

setting.

Community Service--Activities that provide community services to participants other than students.

General Administration--Expenses related to district wide or countywide administrative activities.

Plant Services--Activities that maintain and safeguard buildings, grounds, and equipment.

Other Outgo--Debt service and transfers out to other funds and agencies.

Function 2013-2014 Amount % of Total

Instruction $ 84,554,001 60.92%

Instruction Related Services 15,758,444 11.35%

Pupil Services 11,701,222 8.43%

Ancillary Services 2,454,690 1.77%

Community Services 89,323 0.06%

General Administration 8,265,330 5.96%

Plant Services 12,747,198 9.18%

Other Outgo 3,220,480 2.32%

Total $ 138,790,688 100.00%

8

2013-2014 Student Related Financial Information

General Fund Revenue per P-2 ADA:

Total Revenue

Per Student

(P2 ADA not inc COE SPED)

General Fund 15,057.77

LCFF Sources $ 112,114,039 $ 7,445.59

Federal Revenues 8,262,373 548.71

Other State Revenues 8,634,685 573.44

Local Revenues 9,072,092 602.49

Revenue Total $ 138,083,189 $ 9,170.23

Enrollment and P-2 Average Daily Attendance History:

Fiscal Year CBEDS P-2 ADA Ratio

2004-05 16,029 14,479.96 90.34%

2005-06 16,138 14,564.91 90.25%

2006-07 16,324 14,935.57 91.49%

2007-08 16,522 15,127.63 91.56%

2008-09 16,476 15,168.80 92.07%

2009-10 16,359 15,044.42 91.96%

2010-11 15,969 14,811.77 92.75%

2011-12 15,991 14,873.98 93.01%

2012-13 15,958 14,739.12 92.36%

2013-14 16,121 15,057.77 93.40%

Average 10 Year Growth 9 58

P-2 ADA (Period 2 Average Daily Attendance): The number of days of attendance allowed in all full school

months during the period between July 1 and April 15 inclusive, divided by the number of days the schools are

actually taught. A school month is 20 school days including holidays but excluding weekends. See Education

Code § 41601- 41610.

P-2 Enrollment: Locally created benchmark to measure student to teacher ratio. Actual number of students

enrolled on the P-2 ADA cut off date.

CBEDS (California Basic Educational Data System): A system of collecting student school data conducted by

the Educational Demographics Unit of the California Department of Education. Each October, every school in

California is required to fill out a census of students as of the 1st Wednesday in October, including enrollment by

grade and ethnic group, graduates and dropouts, as well as information about the staffing of the school. All teaching

personnel are required to fill out a form indicating their credential status, courses they teach and characteristics of

the students they serve. These data provide the CDE and the public with most of the demographic indicators that

are used to record changes and progress over the years. See Education Code § 10600-10610.

9

2013-2014 All Other Funds

FUND 130—CAFETERIA FUND (Form 13):

Cafeteria Fund operated with a $613,118.18 deficit.

Total revenues were $4,913,489.98.

Cafeteria Fund expenditures totaled $5,526,608.16.

The General Fund transferred $590,220.15 to cover the deficit, which leaves a fund balance of $51,405.28 for the

stores account.

FUND 212—QUALIFIED SCHOOL CONSTRUCTION BONDS (Form 21):

This fund was established during fiscal year 2010-2011 to account for the Qualified School Construction Bonds

(QSCB) through the California Department of Education to be used for “voter approved” projects. QSCB’s are

used to fund the Career Technical Education (CTE) projects.

Total revenues were $507.78 in interest. The expenditures totaled $465,956.36.

This project has been completed and the fund balance has been fully expended.

FUND 214—2004 MEASURE H (Form 21):

This fund was established during fiscal year 2010-2011 to account for the proceeds from the sale of 2004 Measure

H General Obligation Bonds.

Total revenues were $68,100.91 for the E-Rate reimbursement, $139,987.46 in interest income and $23 in local

revenue for a total of $208,111.37.

Series C bonds were issued for a total of $50,000,000 for Rancho Campana High School.

Total expenditures were $17,117,171.38. Included in the expenditures was $4,060,858.30 for the Camarillo High

School Pool, $4,125,031.81 for the Hueneme High School Pool, $8,919,292.18 for the new school in Camarillo,

$31,620.63 for the E-Rate project, and we transferred $19,631.54 of costs previously for solar projects to other

funds (due to interest income accumulated on the cash balance in those funds over the years).

An audit adjustment of <$277,167.57> to the fund balance was due to an over accrual of E-Rate reimbursement.

The fund balance increased over the prior fiscal year from $24,919,662.60 to $57,733,435.02.

10

FUND 250—CAPITAL FACILITIES FUND/DEVELOPER FEE FUND (Form 25):

The following schedule shows all Developer Fee Fund activities.

2013-2014 Developer Fee Fund Summary

Revenue and transfers-in

Developer fees collected $ 1,265,629

Developer fee refunds/settlements

Net developer fees 1,265,629

Community redevelopment funds 1,112,971

Interest income 29,529

Other Local income -

Net income 2,408,129

Transfer In - Shared Facility Migrant & Title I 16,070

Transfer In - Lease revenue from Bell Ranch 156,345

Total revenue and transfers-in $ 2,580,544

Expenditures and transfers-out

Total Supplies

Total Services, Other Operating and Capital Outlay 130,330

Direct Cost -

Debt Service 1,103,203

Total expenditures and transfers-out $ 1,233,533

Fund Balance

Fund balance, June 30, 2013 $ 7,924,775

Audit Adjustments -

Adjusted fund balance, June 30, 2013 7,924,775

Revenue and transfers-in 2,580,545

Expenditures and transfers-out (1,233,533)

Fund balance June 30, 2014 $ 9,271,787

11

FUND 350—COUNTY SCHOOLS FACILITIES FUND (Form 35):

This fund was established during fiscal year 1998-1999 to account for State Modernization apportionments.

Subsequent to the establishment of Fund 350 (formerly Fund 83), new State regulations (Education Code Section

17070.43) required that a separate fund be established to receive all apportionments from the State School Facilities

Fund authorized by the State Allocation Board for new facility construction, modernization projects and facility

hardship grants. Fund 350 is now used for that purpose. Statewide this fund is called the County School Facilities

Fund.

Interest income earned totals $50.51. Modernization related expenditures totaled $1,616.66 to complete projects

and meet DSA requirements for close-out.

The fund balance decreased over the prior fiscal year from $15,092.34 to $13,526.19.

FUND 351—CAREER TECHNICAL EDUCATION PROJECTS FUND (Form 35):

This fund was established during fiscal year 2009-2010 to account for the classroom expansion and facilities

improvement as provided for by the Career Technical Education Grant.

Interest income earned totaled $1.28. Expenditures totaled $1,538.53.

This project has been completed and the fund balance has been fully expended.

FUND 4XX—SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS (Form 40)

The state Unaudited Actual report combines five District funds into one fund. The following schedule shows the

five fund detail.

401 402 403 407 408 40X

COP Debt

Service

Camarillo

Growth

Pacifica

Startup

Qualified

Energy

Conservation

Bond

(QECB) E-Rate Total

Revenue and Transfers-in:

Interest Income 5,680 509 2,405 78 5,419 14,091

Contributions from Unrestricted

790,737 (790,737)

- -

5,680 791,246 (788,332) 78 5,419 14,091

Expenditures and Transfers-out:

Other Services

250 - 250

Capital Outlay-Buildings

29,960 60,367 90,327

- - - 30,210 60,367 90,577

Revenue Surplus (Deficit) 5,680 791,246 (788,332) (30,132) (54,948) (76,486)

Fund Balance:

Fund Balance, June 30, 2013, Unaudited 1,618,843 444,671 788,332 30,132 1,517,093 4,399,071

Audit Adjustment - - - - - -

Fund Balance, June 30, 2013 Audited 1,618,843 444,671 788,332 30,132 1,517,093 4,399,071

Revenue Surplus (Deficit) 5,680 791,246 (788,332) (30,132) (54,948) (76,486)

Fund Balance, June 30, 2014 1,624,523 1,235,917 - - 1,462,145 4,322,585

12

FUND 401—SPECIAL RESERVE FUND/COP REPAYMENT FUND (Form 40):

Fund 401 exists to accumulate funds for the repayment of long-term debt created by the issuance of Certificates of

Participation (COPs) and Lease Revenue Bonds (LRBs). In recent years the district increased the reserves in this

fund with generous transfers of unrestricted General Fund money. When the state economy improves the district

should consider returning to this practice.

Interest income earned was $5,680.09. There were no expenditures in 2013-2014.

The fund balance increased over the prior fiscal year from $1,618,843.30 to $1,624,523.39.

FUND 402—SPECIAL RESERVE FUND/RANCHO CAMPANA STARTUP FUND (Form-40):

This fund was established by Board Resolution 99-37 to set aside funds to be used for costs associated with the

establishment of a new growth high school in Camarillo. At the June 30, 2004 board meeting, Trustees approved

the request to change the wording of Board Resolution 99-37 to allow funds to be used for upgrading the school’s

home side football stadium bleachers.

Interest income totaled $ 508.67. There were no expenditures in 2013-2014.

The fund balance from Fund 403, Pacifica High School Startup in the amount of $790,736.84 was transferred to

Fund 402.

The fund balance increased over the prior fiscal year from $444,671.30 to $1,235,916.81.

FUND 403—SPECIAL RESERVE FUND/PACIFICA HIGH SCHOOL STARTUP (Form 40):

This fund was established by the Board of Trustees during fiscal year 1997-1998 to reserve funds to offset

anticipated General Fund deficits that would occur due to underutilization of facilities district wide until attendance

at the new high school reached design capacity. The district attempted to deposit into this fund:

1. An equivalent to the annual debt service cost of the 1995 Refunding Lease Revenue Bonds that were

defeased.

2. An amount that approximates the economic benefit accrued due to fully utilizing, and in some cases

exceeding, current capacity of existing facilities and staff due to a high rate of student growth.

3. Any other funds (including operating surpluses) that can be identified as available for this purpose.

Interest income totaled $2,405.27. There were no expenditures in 2013-2014.

The fund balance was transferred to Fund 402, for Rancho Campana High School startup funds.

13

FUND 407—QUALIFIED ENERGY CONSERVATION BONDS (Form 40)

This fund was established in fiscal 2010-2011 to account for the proceeds from the lease of Oxnard High School in

the amount equal to the proceeds from the sale of Qualified Energy Conservation Bonds (QECB) authorized by the

California Alternative Energy and Advanced Transportation Financing Authority (CAETFA) for the construction of

solar photovoltaic projects at six high schools.

Interest income totaled $77.96. Expenditures related to capital projects were $30,210.14.

This project has been completed and the fund balance has been fully expended.

FUND 408—E-RATE INTERNAL CONNECTIONS PROGRAM DISTRICT MATCH (Form 40)

This fund was established in fiscal 2012-2013 to account for the district matching funds required for the Federal

Communication Commission (FCC) E-Rate Internal Connections Program. The funds will be used for the required

20% match for four high schools which qualified for the E-Rate Internal Connections project and to provide wiring

upgrades for two high schools that did not qualify. The funds are for a communications infrastructure

modernization project.

Interest income totaled $5,419.36. Expenditures related to capital projects were $60,367.30.

The fund balance decreased over the prior fiscal year from $1,517,092.57 to $1,462,144.63.

FUND 510—GENERAL OBLIGATION FUND DEBT SERVICE FUND (Form 51)

This fund was established at the same time as Fund 210 to account for tax collections made to redeem the general

obligation bonds, the proceeds of which are deposited into Fund 210. The county treasurer's office administers this

fund.

Revenue from taxes, voted indebtedness, and interest income totaled $3,822,201.96. Bond redemption, bond

interest and other service charges totaled $3,839,951.26.

The fund balance decreased over the prior fiscal year from $3,103,080.41 to $3,085,331.11.

FUND 514—GENERAL OBLIGATION FUND DEBT SERVICE FUND (Form 51)

This fund was established at the same time as Fund 214 to account for tax collections made to redeem the 2004

Measure H General Obligation Bonds, the proceeds of which are deposited into Fund 214. The county treasurer's

office administers this fund.

Revenue from taxes, voted indebtedness, and interest income totaled $ 9,818,493.73. Bond redemption, interest

and other service charges totaled $3,325,241.29.

The fund balance decreased over the prior fiscal year from $4,835,916.60 to 11,329,169.04.

14

FUND 730—FOUNDATION TRUST FUND (Form 73):

This fund is used to account for scholarship funds established with public donations. The following table shows the

summary of scholarship transactions during fiscal year.

Scholarship Fund

June 30, 2013

Balance

Interest

Income

Other Cash

Receipts

Cash

Disbursements

June 30, 2014

Balance

Sorrell Berman (BER) $ 558.33 $ 2.44 $ 560.77

Canteen of Coastal California (CCC) 38.57 - 38.57

Carmen Camarillo Jones (CCJ) 50,133.53 175.73 224.00 50,085.26

Eric Duff (DUF) 885.15 3.64 1,200.00 800.00 1,288.79

Gary Davis Perpetual (GDS) 47.52 47.52

Geo Bowl (GEO) 133.08 133.08

Gary James Memorial (GJM) 0.51 500.00 500.50 0.01

Lincoln Mercury Subaru (LMS) 202.72 202.72

Madeline Miedema (MMM) 104.10 104.10

Rex E. Fulton (REF) 547.47 2.44 549.91

Robert L. Sorensen (RLS) 4.87 4.87

Shum Charitable Fund (SCF) 8,259.67 29.19 8,288.86

Total All Scholarship Funds $ 60,915.52 $ 213.44 $ 1,700.00 $ 1,524.50 $ 61,304.46

15

2013-2014 Summary of All Funds

The following tables and graphs compare the District’s current year revenues and expenditures to the prior year

amounts.

REVENUES (incl transfers-in)

Fund # Fund Name 2012-2013 2013-2014 Difference % Change

010 General Fund-Unrestricted 87,253,761 101,427,205 14,173,444 16.24%

010 General Fund-Restricted Special Ed 23,394,582 22,760,509 (634,073) -2.71%

010 General Fund-Restricted Categorical 13,329,306 10,680,894 (2,648,412) -19.87%

010 General Fund-Restricted Routine Maintenance 2,469,422 3,219,938 750,516 30.39%

212 Qualified School Construction 2,759 508 (2,251) -81.60%

214 2004 Measure H 6,706,910 50,208,111 43,501,201 648.60%

250 Developer Fee Fund 3,377,876 2,580,545 (797,331) -23.60%

350 County Schools Facilities Fund 135 51 (84) -62.48%

351 CA Education Tech Projects 38 1 (37) -96.65%

402 Rancho Campana Startup 197 791,246 791,049 401955.65%

403 Pacifica Startup 3,668 (788,332) (792,000) -21591.26%

407 Qualified Energy Conservation 20,857 78 (20,779) -99.63%

408 E-Rate Project 9,048 5,419 (3,629) -40.10%

130 Cafeteria Fund 5,135,615 5,503,710 368,095 7.17%

173 Special Reserve Fund 3,170 0 (3,170) -100.00%

730 Foundation Trust 1,581 1,913 332 21.01%

401 COP Repayment 9,682 5,680 (4,002) -41.33%

510 GOB Debt Service 3,694,105 3,822,202 128,097 3.47%

514 GOB Debt Service Measure H 3,152,342 9,818,494 6,666,152 211.47%

Total 148,565,054 210,038,172 61,473,118 41.38%

$0

$50,000,000

$100,000,000

$150,000,000

$200,000,000

$250,000,000

2012-2013 2013-2014

Revenue All Funds

GOB Debt Service

Special Revenue Funds

Facilities

Gen Fund - Restricted

Restricted SpEd

Gen Fund -Unrestricted

16

EXPENDITURES (incl transfers out)

Fund # Fund Name 2012-2013 2013-2014 Difference Change %

010 General Fund Unrestricted 91,763,639 104,562,941 12,799,302 13.95%

010 General Fund Restricted-Special Education 23,421,573 22,787,582 (633,991) -2.71%

010 General Fund Restricted-Categorical 13,174,475 8,988,220 (4,186,255) -31.78%

010 General Fund Restricted-Routine Maintenance 2,469,422 3,219,938 750,516 30.39%

212 Qualified School Construction 27,776 465,956 438,180 1577.57%

214 2004 Measure H 12,101,914 17,117,171 5,015,257 41.44%

250 Developer Fee Fund 3,292,203 1,233,533 (2,058,670) -62.53%

350 County Schools Facilities Fund 24,700 1,617 (23,083) -93.45%

351 CA Education Tech Projects 0 1,539 1,539 0.00%

402 Rancho Campana Startup 0.00%

403 Pacifica Startup 0.00%

407 Qualified Energy Conservation 3,912,321 30,210 (3,882,111) -99.23%

408 E-Rate Project 1,494,408 60,367 (1,434,041) -95.96%

130 Cafeteria Fund 5,160,710 5,526,608 365,898 7.09%

173 Special Reserve Fund 673,981 (673,981) 0.00%

730 Foundation Trust 1,821 1,525 (296) -16.30%

401 COP Debt Service 0 0 0.00%

510 GOB Debt Service 3,865,391 3,839,951 (25,440) -0.66%

514 GOB Debt Service Measure H 3,286,956 3,325,241 38,285 1.16%

TOTAL OUHSD EXPENDITURES 164,671,290 171,162,399 6,491,109 3.94%

Unrestricted GF 61.09%

Special Education 13.31%

Restricted GF 5.25%

Facilities 12.93%

Special Revenue Funds 3.23%

Debt Service 4.19%

Expenditures All Funds