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Palos Verdes Peninsula Unified School District

Isabella Ampudia Ms. Angeleri, 4th Grade Silver Spur

2009-10 Proposed Adopted Budget #1

06-08-09

PALOS VERDES PENINSULA UNIFIED SCHOOL DISTRICT

3801 Via La SelvaPalos Verdes Estates, CA 90274

Phone 310.378.9966 Fax 310.378.0732

2009-10 Proposed Adopted Budget #1

BOARD OF EDUCATION ADMINISTRATION

Larry Vanden Bos, President Walker Williams, Superintendent of SchoolsDora M. de la Rosa, Vice President Pearl A. Iizuka, Deputy Supt./ Business ServicesBarbara Lucky, Clerk Susan Liberati, Assistant Superintendent of CurriculumMalcolm S. Sharp, Member Lynn Busia, Administrator of Pupil ServicesGinny Snider, Member Trent Bahadursingh, Administrator of TechnologyNicole Bettencourt, Student Member Jody Pastell, Director of Educational ServicesChristopher Chiang, Student Member Ambur Borth, Director of Fiscal ServicesKelly Hann, Student Member William Franchini, Director of Human Resources

Shirley Resich, Director of Pupil Services

SCHOOLS

ELEMENTARY (K-5) - Principals INTERMEDIATE (6-8) - Principals

Dapplegray - Fred London Miraleste - Beth HadleyLunada Bay - Joan Romano Palos Verdes - Frank CalifanoMira Catalina - Jeffrey Keeney Ridgecrest - Patrick CorwinMontemalaga - Patricia StewartPedregal/ Cornerstone - Jody Pastell SECONDARY (9-12) - PrincipalsPoint Vicente - Becky CashRancho Vista - Debra Loob Palos Verdes High - Christopher BowlesSilver Spur - Meriam Wilhelm Palos Verdes Peninsula High - Kelly JohnsonSoleado - Kevin AllenVista Grande - Patricia Vincent

ELEMENTARY SATELLITE CONTINUATION (9-12) - Principal

Miraleste - Shirley Resich, Director Rancho Del Mar - Rosemary Humphrey Jeffrey Keeney, Principal

COMMUNITY PROGRAMS - Director

Adult Education,Child Care, Enrichment - Rosemary Humphrey


Proposed Adopted Budget #1

2009-10

TABLE OF CONTENTS

Page Calendar 1 Assumptions Used for Budgeting 3 General Fund No. 01.1 (Unrestricted) (Prior Fund No. 01) 8 General Fund No. 01.3 (Restricted) (Prior Fund No. 03) 15 General Fund Multiyear Projections 20 Other Funds Narrative 26 Adult Education Fund No. 11.0 (Prior Fund No. 29) 28 Cafeteria Fund No. 13.0 29 Deferred Maintenance Fund No. 14.0 (Prior Fund No. 27) 30 Special Reserve – Non Capital Outlay Fund No. 17.0 (Prior Fund No. 15) 31 Special Reserve – Retiree Benefit Fund No. 20.0 (Prior Fund No. 71) 33 Building Fund No. 21.0 (Prior Fund No. 70) 34 Capital Facilities Fund No. 25.0 (Prior Fund No. 73) 36 County School Facilities Fund No. 35.0 (Prior Fund No. 82) 37 Special Reserve - Capital Outlay Fund No. 40.0 (Prior Fund No. 60) 38 Summary of Income from Sales of Sites 39 Other Enterprise (Child Care) Fund No. 63.0 (Prior Fund No. 41) 43 Other Enterprise (Kindergarten Orientation) Fund No. 63.1 44 Other Enterprise (Preschool - M.E.L.A / V.E.L.A.) Fund 63.2 45 Other Enterprise (Camp Grins) Fund 63.3 46 Retiree Benefit Fund No. 71.0 (Prior Fund No. 36) 47 Facts and Trends 48 Second School Month Enrollment Statistics 49 Site Inventory 50 General Fund No. 01.1 (Summary of Expenditures by Program) 51 General Fund No. 01.1 (Site Comparison Summary) 53 General Fund No. 01.1 (Detail of Expenditures) 56


2009-10 BUDGET CALENDAR 2009 January 15 Governor’s proposed budget for 2009-10. January 15 – 30 Schools and departments requested to do line-by-line budget for 2009-10. Staff discusses any revisions needed to balance the budget. (Ongoing) January 22 Board Meeting – Impact of Governor’s proposed budget on PVPUSD. February 12 Board Meeting – Board Direction for Balancing the 2008-09 and/or 2009-10 Budget if

needed. Review and give input on budget assumptions and District Goals for 2009-10. February 17 County Office of Education review and analysis of Governor’s proposed budget for

2009-10. February 26 Board Meeting - Board Action for Balancing the Budget. March 12 Board Meeting - Second Interim Report to Board for 2008-09. March 15 Deadline to notify teachers of preliminary layoff. March 24-Apr 18 Schools and departments requested to do line-by-line budget for 2009-10. Staff discusses any revisions needed to balance the budget. March 26 Board Meeting – Review and give input on 2009-10 budget assumptions. March 31 Board Meeting – Review and give input on 2009-10 budget assumptions / Tier III

Categorical programs. April 15 P-2 Attendance Reporting Period – Revenue Limit changes. April 23 Board Meeting –- Review and give input on 2009-10 budget assumptions / Tier III

Categorical programs. April 24 - June 15* Review and update budget. May 14 Board Meeting – Preliminary Budget to Board for 2009-10. May 26 Governor revised proposed budget for 2009-10.(Tentative) May 28

Board Meeting – If available, impact of Governor’s May Revise on PVPUSD.

Review Preliminary Budget. June 8 Special Board Meeting (If needed) – Final Input and direction for 2009-10 Budget

Document. June 22-25 Proposed Budget Document available for public inspection for at least three days. June 25 Board Meeting - Public hearing and Board approval of Proposed Adopted Budget

(Education Code 42103). July 1 Adopted Budget must be filed with the State and County of Los Angeles within five

days of Board approval, but no later than July 1. To Be Determined Within 45 days after the Governor signs the Annual Budget Act, the District shall make

available for public review any revisions in revenues and expenditures that it has made to its budget to reflect the funding made available by the Budget Act (Education Code 42127).

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August 15 The county superintendent of schools approves or disapproves the budget. If the budget is disapproved, the county transmits recommendations, in writing, to the school district’s governing board. The county may assign a fiscal advisor to assist the school district in developing a budget in compliance with the county’s revision.

August 15-31 The Unaudited Actuals for 2008-09 are prepared. September 10 The Unaudited Actuals for 2008-09 are presented to the Board for approval at

September Board meeting and transmitted to the County of Los Angeles and the State of California by September 15.

Oct/Nov Annual Audit of District’s Financials for 2008-09. Dec 10 First Interim Report for 2009-10 Fiscal Year. Auditors’ Report to Board of Education on 2008-09 Annual Audit. 2010 January 15 Governor’s proposed budget 2010-11. March 11 Second Interim Report for 2009-10.

*Depending on the State Budget, additional budget workshops for the Board may be needed.

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√ Assumption based on direction from LACOE □ Assumption could change due to pending negotiations

BASIC ASSUMPTIONS FOR PROJECTING REVENUE AND EXPENDITURES FOR THE 2009-10 PVPUSD BUDGET

Background To prepare the 2009-10 fiscal year budget, it is necessary to project revenue and expenditures based upon certain assumptions. The assumptions used for the General Fund are enumerated below. Specific dollar amounts based on COLA (positive or negative), Categorical Programs and CPI index come directly from the County Office and must be incorporated into the budget development process. The Los Angeles County Office of Education (LACOE) requires that interim reports and budgets reflect the 2009-10 Budget Act signed by the Governor on February 20, 2009:

1. The budget goal is to maintain at least a minimum reserve for economic uncertainty of 4.5% through 2010-11. This reserve would be comprised of the 3% state mandated reserve and an additional 1.5% reserve for economic uncertainty.

2. No categorical or specially funded programs that will cause General Fund encroachment, other than Special Education (including transportation) and Continuation Education, will be included in the budget unless approved by the Board.

Mid-Year Cuts

1. On February 2, 2002, Governor Gray Davis signed legislation to cut K-12 education funding in the 2001-02 fiscal year; marking the fist time in history K-12 education had a mid-year budget reduction. The District’s reserve for economic uncertainty was 7.29% when the 2001-02 books closed.

2. On January 10, 2003, the Department of Finance clarified the 2002-03 mid-year reductions of 2.5% to K-12 revenue limit funding. This included the permanent deferral of the June apportionment. The District’s reserve for economic uncertainty was 4.84% when the 2002-03 books closed.

3. On February 20, 2009, Governor Schwarzenegger signed legislation approving a mid-year budget cut to K-12 education funding. The District is projecting to have a reserve for economic uncertainty of 5.12% when the 2008-09 books close.

4. Due to the uncertain economic condition of the State of California and the history of mid-year funding reductions to education, the District goal is to maintain a minimum reserve for economic uncertainty of 4.5% by 2010-11.

May / June Revision Expected Content 1. State-wide tax collections will be known. 2. Statutory COLA factors will be known. 3. Results of May 19th Special Election will be known. 4. Recognize changes in projected revenues, expenses, and reserves:

a. Additional programmatic cuts and/or revenue enhancements to solve current estimated $8 billion shortfall from February Adopted 2009-10 budget.

b. Consider additional programmatic cuts or revenue enhancements to address additional potential state budget shortfall, which could increase the short-term borrowing requirement to as much as $20 billion, from the February Adopted 2009-10 budget.

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5. State may correct any cash flow and borrowing issues (deferrals to education funding).

6. State may correct any oversights, disconnects or technical corrections found within the February Adopted 2009-10 Budget.

Revenue Assumptions for 2009-10

1. Revenue limit funding will be based on 2008-2009 Attendance for Revenue Limit Funding (P2) Average Daily Attendance (ADA*) of 11,713.03. When enrollment declines revenue limit funding is based upon prior year ADA.

√ 2. The net funded COLA for the base revenue limit is expected to decrease by an additional 0.958% over the 2008-2009 mid-year reduction of 2.63%. State categorical programs are divided into three tiers: Tier I programs will receive a 0.00% COLA and Tier II and III programs will receive a -4.5% COLA over the 2008-2009 mid-year reduction of 15.4%.

3. Class size reduction program revenue includes Option I for all primary programs with an estimated average class size of 24:1. Morgan-Hart class size reduction for 9th grade revenue is estimated based on the Tier III COLA and flexibility.

√ 4. Interest income will be at an estimated 3.00% rate. √ 5. Lottery income will be at $121.00 per ADA. However, Lottery income is

subject to change with the May 19th elections. 6. Parcel Tax revenues of approximately $4.2 million (year 2 of 5) will be

budgeted for 2009-10. 7. Peninsula Education Foundation gifting is estimated at $1.2 million. 8. Categorical Flexibility (Tier III) as approved in the 2009-10 Budget Act program

revenue will be received in the Unrestricted General Fund. Tier III programs are as follows:

Adult Education

Art & Music Block Grant

California High School Exit Exam (CAHSEE)

Child Oral Health Assessments

Community Based English Tutoring (CBET)

Deferred Maintenance

Gifted and Talented Education (GATE)

Instructional Materials (IMFRP)

Morgan Hart Class Size Reduction 9th Grade

Peer Assistance and Review (PAR)

Physical Education Teacher Incentive

Professional Development Block Grant

Pupil Retention Block Grant

Regional Occuptional Centers/Programs (ROP)

School & Library Improv Block Grant

School Safety Block Grants (Carl Washington)

Supplemental Hourly Programs

Supplemental School Counseling

Teacher Credentialing Block Grant (BTSA)

ADA is “Average Daily Attendance.” The revenue limit funding from the State is calculated on actual attendance of students. All absences, even those that are excused because of illness or any reason, are excluded from ADA.

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Expenditures 1. Expenditure reductions of approximately $6 million dollars have been built into

the budget as per Board Resolution No. 11-2008/09, 14-2008/09, 15-2008/09, 18-2008/09, and 20-2008/09. Additional expenditure reductions of approximately $1 million dollars will be brought forward to the board in the future.

□ 2 Classroom teacher staffing ratio will be based on contractual requirements for grades K-12 and/or District participation in Class Size Reduction Programs (using revised flexibility for grades K-3) and anticipated enrollment.

√ 3. The projected cost of utilities will increase as follows: per CPI Index for 2009-10 (0.8%), approximately $16,436 over 2008-09 current overall amount, for a total budget of $2,054,437

• Electricity: Southern California Edison reflects a 0.8% increase over 2008-09.

• Water: 2009-10 budget for water is increased by 0.8% over 2008-09.

• Gas: Gas bills are a combination of two types of charges: cost of gas and delivery charge. For 2009-10, budgeted amount for gas will be 0.8% above that increased rate of last fiscal year.

□ 4. The 2009-10 budget does not include salary schedule increases. However, the 2009-10 budget does include anticipated step and column movement for all employees.

□ 5. The District’s contribution for medical, dental, life, vision, and income protection insurance will continue at the capped dollar amount per employee according to union contracts. The health insurance premium increase represents an increased cost to the District for employees whose insurance premium did not reach the cap previously. Annual cap amounts are currently as follows: $4,430 (Employee only); $5,900 (Employee, one dependent); $6,700 (Family coverage).

√ 6. Statutory fringe benefits expenses are enumerated in the chart below: Statutory Fringe Benefit Rate /

Percentage Comments

STRS 8.25% State Teachers Retirement System

PERS 9.709% Public Employees Retirement System

OASDI 6.2% Max Wage Base $106,800; Social Security

ARP 3.75% Alternative Retirement Plan (PARS– Non PERS member)

MediCare 1.45% No Max Wage Base Limit

SUI .30% State Unemployment Insurance

Workers Comp 1.9% Employer Workers Compensation

Retirement (GASB) .5% Contributions to Retiree Benefit Fund

7. Parcel Tax budgeted expenditures will equal the approximate $4.2 million in revenue to be received in 2009-10.

8. Peninsula Education Foundation expenditures will equal $1.2 million in revenue estimated to be received in 2009-10.

9. CalPERS administrative fee for retirees, over the age of 65, annual increase from $1,212.00 to an estimated $1,260.00 per employee, and will result in an estimated total administrative cost of $344,540.

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Special Education – Revenue Assumptions 2009-10

1. AB 602 revenue at the SELPA level for the District is projected to remain the same for 2009-10 over the 2008-09 estimated allocations. The calculated Special Education apportionment amount that will be allocated to our District is estimated at $5,063,982.

2. Special Education Federal funding is anticipated to be the same as the 2008-09 estimated allocations. Federal Individuals with Disabilities Education Act (IDEA) Program revenues will be budgeted for 2009-10 as follows:

a. IDEA – Local Assistance Funds $1,843,957 b. IDEA – Federal Preschool Funds $ 170,431 c. IDEA – Local Preschool Funds $ 90,893 d. IDEA – Local Staff Development $ 3,994

Total Federal IDEA Revenues: $2,109,275 3. Special Education Transportation revenue will be budgeted for 2009-10 at

$400,060. Total estimated revenues for Special Education and Transportation from all sources at this time are budgeted at $9,060,904 for 2009-10. This is a decrease of $133,878 over current projected 2008-09 revenues.

4. Contribution to Special Education, otherwise known as encroachment, comes from the Unrestricted General Fund to cover expenditures in Special Education in excess of revenues. Current projected 2008-09 encroachment is projected at $13,703,440 and 2009-10 budgeted encroachment is assumed to be at least $15,204,386 at this time, or an estimated increase of approximately $1,500,000 over 2008-09 total encroachment. Details are enumerated below.

Special Education – Expenditure Assumptions 2009-10 1. Changes in Special Education population served will result in additional staffing

and/or other costs. Additional costs less corresponding funding from the SELPA or State results in an increase in encroachment to cover these growth costs. Current projected staffing costs for all Special Education are approximately $19,629,895. This is a total projected increase of $1,095,113 over 2008-09 current projected staffing costs. Included in this increase are current staffing projected at column/step movement for 2008-09 with applicable Board approved salary and statutory fringe benefit increases, as enumerated in paragraph 6 and paragraph 4.

2. Estimated legal costs for Special Education are budgeted at $273,901, which is a combination of fixed and variable legal costs, including CPI inflation, over the past three years. This represents a projected increase of $18,901 over 2008-09 estimated legal costs.

3. Estimated NPA/NPS Agreement costs are projected at $2,166,508 holding with trends over the past 4 years. This remains consistent with initial and adjusted 2008-09 NPA/NPS expenditures for Special Education and Preschool of $2,017,000 (increase of $149,508 over 2008-09). Other miscellaneous services and other consultant services will be budgeted at $779,596 or $53,093 over projected 2008-09 expenditures.

4. Transportation costs are expected to increase in 2009-10 as fuel and other related costs increase. Budgeted transportation costs for 2009-10 are $887,453 or an increase of $20,000 over 2008-09 projected transportation costs.

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5. Excess costs for pupils in the County program will be initially budgeted at approximately $397,145 for 2009-10, representing an increase over 2008-09 estimated costs of $27,406, per early SELPA calculations. However, should this initial amount change due to more substantive information, the budget will be adjusted accordingly.

6. Preschool Federal enrollment for 2008-09 is 107 and current projections for 2009-10 are 128 (net increase of 21).

7. Supplies will be budgeted at 0.8% CPI inflated 2008-09 rate and current expenditure trends, which equates to an amount of $51,473 budgeted. This is $3,046 over current 2008-09 projected expenditures.

8. Indirect costs (relief to the Unrestricted General Fund) will be budgeted at $79,319 representing zero change over projected 2008-09 indirect charges.

9. Total budgeted expenditures for Special Education, Transportation and Federal IDEA programs are $24,265,290. This projected amount is $15,204,386 in excess of state and federal funding therefore is the anticipated encroachment amount for 2009-10. Total increases outlined in paragraphs 1-7 = $1,367,067 plus reductions to income of $133,878 outlined in revenue assumptions, paragraph 3, equal total increase in encroachment of approximately $1,500,000 projected at this time.

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GENERAL FUND No. 01.1 (PRIOR FUND 01, UNRESTRICTED)

SUMMARY

2005-06 2006-07 2007-08 2008-09 2009-10

Actual Actual Actual Projected Budget

INCOME 70,740,830 78,281,356 81,014,232 80,490,950 79,453,068

EXPENDITURES (71,181,306) (77,293,790) (80,257,514) (82,724,010) (80,830,591)

NET SURPLUS (DEFICIT) (440,476) 987,566 756,718 (2,233,060) (1,377,523)

BEGINNING BALANCE 6,129,787 (1) 5,689,311 6,676,877 7,301,493 (2) 5,068,433

ENDING BALANCE 5,689,311 6,676,877 7,433,595 5,068,433 3,690,909

On-Going Income 70,740,830 78,281,356 81,014,232 78,749,921 79,453,068

On-Going Expenses (71,181,306) (77,293,790) (80,257,514) (82,724,010) (80,830,591)

Difference (440,476) 987,566 756,718 (3,974,089) (1,377,523)

Total Ending Balance 5,689,311 6,676,877 7,433,595 5,068,433 3,690,909

Less: Designated Carryovers (1,427,726) (869,297) (946,349) (1,096,539) (188,509)

Unrestricted Ending Balance 4,261,585 5,807,580 6,487,246 3,971,894 3,502,400

Designated Carryovers:

Revolving Cash 10,000 10,000 10,000 10,000 10,000

Inventory 141,360 184,148 178,509 178,509 178,509

Instructional Allocation - Schools 88,040 88,040 (20,098) 141,437 0

Gifts 406,469 474,075 565,564 509,427 0

PEF Site Allocations 44,181 0 203,097 161,316 0

Parcel Tax Site Allocations 0 0 58,246 95,850 0

Montemalaga Library 723,944 0 0 0 0

Point Vicente Technology Lab 0 75,000 34,696 0 0

Seed to Plate Program 2,146 0 0 0 0

F.L.A.P. Grant 3,474 38,034 1,324 0 0

Ed Services - Music 17420 8,112 0 (84,989) 0 0

1,427,726 869,297 946,349 1,096,539 188,509

(1) Beginning fund balance was changed per 04-05 audit adjustment - net decrease of (83,088)

(2) Beginning fund balance was changed per 07-08 audit adjustment and district restatement - net decrease of (132,102)

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INCOME

2005-06 2006-07 2007-08 2008-09 2009-10


INCOME - ONGOING

Revenue Limit-State 27,853,823 34,797,838 37,446,987 32,217,723 31,599,171

Revenue Limit-Pr.Yr. 0 0 553,449 0 0

Rev.Limit Prop.Taxes 28,214,591 30,103,891 30,289,151 32,298,439 32,321,472

Educ. Augmentation (1) 1,518,752 (1,730,969) (1,983,699) (185,297) (185,297)

57,587,166 63,170,760 66,305,888 64,330,865 63,735,346

State

Class Size Reduction

9th Grade English/ Math 405,888 414,255 370,832 313,724 299,606

Grades K-3 (2) 2,802,219 2,974,924 2,995,773 3,214,554 2,142,000

Lottery 1,541,728 1,543,143 1,434,930 1,352,901 1,352,901

Mandates (5) 131,015 913,143 6,128 0 0

Special Ed Mandates Settlement 44,097 44,097 44,097 44,097 44,097

Staff Development/ Buy Back (6) 0 0 0 0 0

Testing 31,403 23,570 24,271 20,533 19,609

CAHSEE 0 3,670 0 0 0

CELDT 0 4,790 0 0 0

CAPA 0 265 0 0 0

Oral Health Assessment Program 13,463 5,654 5,349

Summer School & Hourly Programs (7) 0 0 211,721 180,293 171,056

Tier III - Flexibility

PE Teacher Incentive 0 0 0 0 28,278

Community Based English Tutoring 0 0 0 0 25,398

SCROC / Transfer Out 0 0 0 0 323,172

School Safety Block Grant (Carl Washington) 0 0 0 0 172,702

Arts and Musci Block Grant 0 0 0 0 168,493

CAHSEE - CA Exit Scam 0 0 0 0 27,304

Supplemental Counselors, Grade 7-12 0 0 0 0 341,456

Gifted and Talented 0 0 0 0 87,999

Instr. Matl/.Block Grant 0 0 0 0 671,487

Peer Assistance & Review 0 0 0 0 44,792

Pupil Retention Block Grant 0 0 0 0 153,579

Teacher Development Blk Grant 0 0 0 0 359,006

Teacher Dev Blk Grant - Pass Through 0 0 0 0 153,839

Professional Development Block Grant 0 0 0 0 507,013

School & Library Improve Blk Grant 0 0 0 0 535,471

Adult Education 0 0 0 0 43,429

Deferred Maintenance 0 0 0 0 450,096

4,956,350 5,921,857 5,101,215 5,131,756 8,128,132

Local

Parcel tax 3,479,802 3,651,428 3,398,653 4,200,000 4,200,000

Interest (4) 526,501 1,239,534 1,190,030 250,000 250,000

Rents/Leases 852,485 529,067 454,126 450,000 250,000

Ed. Foundation 1,500,000 1,612,800 1,800,245 1,606,900 1,200,000

Save Our Teachers Now 0 0 0 1,290,000 0

Gifts 1,011,900 1,401,497 1,062,251 1,100,000 1,100,000

Miscellaneous 651,626 504,413 401,824 390,400 589,590

Trans. from Enterprise Fund (3) 175,000 200,000 500,000 0 0

Trans. from Enterprise Fund - 63.2 50,000 200,000 0 0

Trans. from Spec Res Fund 0 0 600,000 0 0

8,197,314 9,188,739 9,607,129 9,287,300 7,589,590

Total - Ongoing 70,740,830 78,281,356 81,014,232 78,749,921 79,453,068

INCOME - ONE TIME

FEMA 0 0 0 0 0

Special Ed Mandates Settlement 0 0 0 0 0

Workers Compensation Reserve 0 0 0 0 0

Trans. from Cap Fac. Fund 25.0 0 0 0 0 0

C. Care/Cornerstone/E-Rate Refunds 0 0 0 0 0

Trans. from Restricted Fund 01.3 0 0 0 1,741,029 0

Total - One Time 0 0 0 1,741,029 0

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INCOME

TOTAL ALL INCOME 70,740,830 78,281,356 81,014,232 80,490,950 79,453,068

(1) Education Revenue Augmentation Fund (ERAF) was established by the State legislature

beginning in 1992-93 to fund a portion of the revenue limit from other agencies.

(2) Third grade added in 1997-98.

(3) Child Care indirect percentage received as local income since 1996-97. This transfer also includes the costs

of utilities, custodians, and indirect costs.

(4) Interest includes interest earned in the General Fund plus earned interest proceeds From fund 17.0 (Special Reserve -

Non Capital Outlay), and Fund 40.0 (Special Reserve - Capital Outlay)

(5) Mandated Costs are not budgeted for at adoption, but will be adjusted should any income be received.

(6) No longer part of general unrestricted revenue - now part of Professional Development Block Grant

(7) Effective 2007-08 Summer school and Hourly programs are no longer included in the Revenue Limit

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GENERAL FUND No. 01.1 (Prior Fund 01, UNRESTRICTED)

EXPENDITURES

2005-06 2006-07 2007-08 2008-09 2009-10


EXPENDITURES-ONGOING

Certificated Salaries 34,113,588 36,370,646 38,858,557 39,424,663 36,530,102

Classified Salaries 8,451,036 9,377,958 9,190,031 9,688,377 8,498,289

Employee Benefits 9,578,380 10,028,037 10,442,220 10,814,898 10,396,795

Books and Supplies 2,489,737 2,397,008 1,388,551 1,499,778 1,491,492

Service Oper. Exp. 4,311,636 5,517,259 5,686,705 5,025,157 5,522,419

Capital Outlay 224,774 71,967 20,462 83,329 84,912

Other Outgo

SCROC Lottery / ADA 13,921 11,222 15,052 20,000 343,172

Tsfr Out - MM Library/Def Maint Match 0 767,911 0 0 0

Tsfr Out - State Def Maint Funding 450,096

Tsfr Out - State Adult Education 43,429

Tsfr Out - BTSA 359,006

State Special Schools 0 7,311 0 0 0

Indirect Costs (332,387) (378,457) (365,025) (451,102) (292,877)

Continuation Schl Revenue Lmt Pass through 0 298,345

Lease Purchase Payment 0 0 0 0 0

Encroachment - Special Education 9,328,301 9,978,774 11,753,821 13,236,047 14,716,993

Encroachment - RRMA 2,335,080 2,145,127 2,790,419 2,560,478 1,690,798

Encroachment - Continuation 107,617 238,328 137,703 354,992 508,571

Encroachment - Transportation / Spec Ed 559,623 462,355 339,018 467,393 487,393

TOTAL - ONGOING 71,181,306 77,293,790 80,257,514 82,724,010 80,830,591

TOTAL ALL EXPENDITURES 71,181,306 77,293,790 80,257,514 82,724,010 80,830,591

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PARCEL TAX SUMMARY

(RESOURCE 00500.0)

2005-06 2006-07 2007-08 2008-09 2009-10


INCOME

Parcel Tax Proceeds 3,479,802 3,651,428 3,398,653 4,200,000 4,200,000

3,479,802 3,651,428 3,398,653 4,200,000 4,200,000

EXPENDITURES


Classified Salaries 0 48,582 37,873 53,627 54,431

Fringe Benefits 617,798 415,106 443,588 465,961 472,950

Textbooks/Supplies 106,991 1,186,031 612,281 22,509 95,850

Other Services/Technology 168,863 23,938 64,079 138,034 138,119

Equipment/Technology 716,016 11,550 0 0 0

3,520,241 3,651,269 3,341,097 4,162,396 4,295,850

NET SURPLUS (DEFICIT) (40,438) 159 57,556 37,604 (95,850)

BEGINNING BALANCE 40,970 532 690 58,246 95,850

ENDING BALANCE 532 690 58,246 95,850 (0)

SITE CARRYOVER (Intervention)

Montemalaga 4,348 9,503 0

Dapplegray 3,916 9,157 0

Lunada Bay 6,874 9,041 0

Mira Catalina 434 2,750 0

Cornerstone 5,587 7,459 0

Point Vicente 8,000 12,942 0

Rancho Vista 7,862 15,862 0

Silver Spur 6,756 9,008 0

Soleado 760 8,128 0

Vista Grande 4,709 0 0

MIS 3,000 0 0

PVIS 3,000 6,000 0

RIS 3,000 6,000 0

TOTAL CARRYOVER 58,246 95,850 0

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PENINSULA EDUCATION FOUNDATION PROCEEDS

(Resource 00400.0)

2005-06 2006-07 2007-08 2008-09 2009-10


INCOME

Ed Foundation Proceeds 1,500,000 1,612,800 1,800,245 1,606,900 1,200,000

Save Our Teachers Now 0 0 0 1,290,000 0

Site Carryover 0 0 190,729 25,695 0

1,500,000 1,612,800 1,990,974 2,922,595 1,200,000

EXPENDITURES

Certificated Salaries - Counselors/PEF Music Programs 673,971 559,228 596,395 492,946 433,712

Classified Salaries - Aides/PEF Sponsored programs 279,046 712,233 780,602 606,432 546,838

Fringe Benefits 270,033 232,794 226,146 189,683 111,502

Certificated Salaries - Save Our Teachers Now 0 0 0 1,122,300 0

Fringe Benefits - Save Our Teachers Now 0 0 0 167,700 0

Textbooks/Supplies 280,170 139,158 129,689 248,322 113,757

Other Services 134,067 11,849 56,762 136,993 155,507

Equipment 0 0 0 0 0

1,637,288 1,655,263 1,789,595 2,964,376 1,361,316

NET SURPLUS (DEFICIT) (137,288) (42,463) 201,379 (41,781) (161,316)

BEGINNING BALANCE 181,469 44,181 1,718 203,097 161,316

ENDING BALANCE 44,181 (1) 1,718 203,097 161,316 (0)

SITE CARRYOVER

Montemalaga 18,342 9,652 0

Dapplegray 10,108 0 0

Lunada Bay 4,474 6,228 0

Mira Catalina 7,145 5,392 0

Cornerstone 22,406 11,296 0

Point Vicente 1,480 2,281 0

Rancho Vista 18,647 23,890 0

Silver Spur 5,851 2,125 0

Soleado 10,407 0 0

Vista Grande 19,824 10,490 0

MIS 24,600 0 0

PVIS 12,631 21,770 0

RIS 14,377 13,386 0

PVPHS 28,233 35,753 0

PVHS 0 11,881 0

RDM 4,575 7,173 0

TOTAL CARRYOVER 203,097 161,316 0

(1) 05-06 Site Carryover of prior year P.E.F. discretionary funds

13

GENERAL FUND No. 01.1 (UNRESTRICTED, PRIOR FUND 01)

STATE REVENUE LIMIT CALCULATIONS

2005-06 2006-07 2007-08 2008-09 2009-10


REVENUE LIMIT CALCULATIONS

Average Daily Attendance K-12 (1) 11,682 11,690 11,697 11,713 11,713

Base Revenue Limit 4,906 5,117 5,527 6,108 6,417

Equalization Funding 0 102 0 0 0

Inflation Factor (COLA) 211 308 252 0 0

BASE REVENUE LIMIT PER ADA 5,117 5,527 5,779 6,108 6,417

Base Revenue Limit 59,769,258 64,611,925 67,596,725 71,542,602 75,161,928

State Deficit (534,955) 0 0 0 0

Beginning Teachers Salary - $32,000 (3) 122,079 131,838 138,583 146,048 153,437

Beginning Teachers Salary - $34,000 (4) 81,159 86,374 90,174 95,822 100,683

REVENUE LIMIT SUBJECT TO DEFICIT 59,437,541 64,830,137 67,825,482 71,784,472 75,416,048

Deficit Factor 1.00000 1.00000 1.00000 0.92156 0.86906

TOTAL DEFICITED REVENUE LIMIT 59,437,541 64,830,137 67,825,482 66,153,698 65,541,071

ADDITIONAL REVENUE LIMIT

Unemployment Insurance (2) 54,930 6,926 30,938 30,871 30,841

County Operated Classes (108,095) (84,148) (50,329) (75,919) (75,218)

PERS Reduction from Revenue Limit (401,898) (492,210) (524,035) (404,811) (411,407)

Continuation School (5) 0 0 0 0 0

Summer School & Hourly Programs (6) 153,940 150,809 0 0 0

TOTAL REVENUE LIMIT 59,136,418 64,411,514 67,282,056 65,703,839 65,085,287

Transfer to Restricted Fund (1,951,153) (2,031,163) (2,053,653) (1,777,785) (1,761,348)

57,185,265 62,380,351 65,228,403 63,926,054 63,323,939

REVENUE LIMIT UNRESTRICTED

PERS Reduction Revenue 403,486 492,210 524,035 404,811 411,407

Prior Year Correction/ Settle up 0 0 0 0 0

TOTAL RECEIPTS 57,588,751 62,872,561 65,752,438 64,330,865 63,735,346

(1) Includes County Operated Special Day Classes. (Ranges between 10 and 35 students)

(2) Actual Cost Less 1975-76 Contribution of $21,570.(3)

(4)

(5)

(6)

Funding to bring beginning teacher's salary to $34,000 started in 00-01.

Funding to bring beginning teacher's salary to $32,000 started in 99-00 as a separate funding but is

included in revenue limit in 00-01 and subsequent years.

Beginning in 2007-08 Summer School and Hourly Programs are no longer included in the Revenue Limit

Effective 05-06, Continuation Education folded into one of six block grants - no longer part of revenue limit

transfer

14

GENERAL FUND No. 01.3 (PRIOR FUND 03, RESTRICTED/CATEGORICAL)

INCOME

2005-06 2006-07 2007-08 2008-09 2009-10


Revenue Limit

Special Education-ADA 1,613,398 1,836,395 1,728,009 1,501,465 1,487,587

Continuation ADA 0 ** 0 0 0 0

Continuation Base 337,752 ** 298,345 325,644 276,320 273,761

1,951,150 2,134,740 2,053,653 1,777,785 1,761,348

Federal

Title I 270,679 187,160 193,188 320,937 307,066

Deferred-Prior Year 0 12,252 0 29,838 0

Title II -Part A, Teacher Quality 319,869 162,343 157,751 224,417 200,000


Titel II - Part D, Technology 7,666 0 242 10,031 10,031


Title III - ESEA 105,472 45,026 57,001 80,940 80,940


Title V - Innovative Ed Strategy 20,188 5,091 1,337 500 500


IDEA-Special Education 1,665,082 1,915,646 1,792,080 1,843,957 1,843,957

IDEA -Preschool Local 185,175 158,685 260,804 260,699 260,699

IDEA - Staff Development 4,485 5,250 4,421 4,619 4,619

Vocational Ed. 31,829 32,450 30,959 38,769 33,481

Title IV Drug Free Schools 37,635 0 9,574 22,242 24,000


FEMA - Public Assistance Funds 129,142 0 0 0 0

F.L.A.P. Grant 223,574 204,757 26,834 599 0

3,000,796 3,012,351 2,534,190 2,952,925 2,765,293

State (3)

Tier I - No Cuts or Flexibility

Lottery 327,788 310,064 215,224 142,086 142,086

Special Education-Master Plan/AB602 3,682,293 4,494,917 4,978,564 4,957,356 4,957,356

Transportation - Special Education 360,057 383,098 401,335 400,060 400,060

Categorical Flexibility - Transfer In 51,643 29,241 120,000 120,000 * 0

TUPE (4-8) 15,969 0 0 31,900 15,417

TUPE (9-12) Grant 45,264 48,862 48,263 47,973 0

Economic Impact Aid 172,827 342,072 367,952 469,139 469,139

Tier II - Subject to Cuts, No Flexibility

English Language Learner (4-8) Grant 28,500 27,500 38,982 35,593 33,991

Categorical Flexibility - 0708 Ending Balance 0 0 0 (50,552) *** 0

Tier III - Subject to Cuts with Flexibility

PE Tchr Incentive 0 0 35,000 29,610 0

Categorical Flexibility - Transfer Out 0 0 0 (26,927) 0

Community Based English Tutoring 5,462 0 28,448 73,879 0


SCROC 161,221 390,270 551,692 400,000 0


School Safety Block Grant (Carl Washington) 175,563 200,399 213,759 180,840 0


Arts and Music Block Grant 0 197,643 (2) 208,389 (2) 176,432 0

Categorical Flexibility - Transfer Out 0 0 0 0 0

CAHSEE - CA Exit Exam 0 39,937 33,795 28,591 0


Supplemental Counselors, Grades 7-12 0 408,663 (2) 445,193 (2) 357,546 0


Gifted and Talented 96,773 105,287 110,589 92,146 0


Instr. Matl./Block Grant 755,320 832,858 749,573 706,128 0


Peer Assistance & Review 48,692 54,721 55,441 46,903 0


Pupil Retention Block Grant 178,794 (1) 191,084 184,644 160,816 0


Teacher Development Blk Grant 506,659 (1) 476,193 566,544 383,171 0

15


INCOME

2005-06 2006-07 2007-08 2008-09 2009-10


Tchr Dev Blk Grant - Pass Through 34,200 (1) 204,083 199,612 153,839 0


Professional Development Blk Grant 574,636 (1) 630,999 630,826 530,904 0


School & Library Improve Blk Grant 483,712 (1) 666,233 666,233 560,703 0

Categorical Flexibility - Transfer Out (51,643) 0 (120,000) (221,106) 0

Flexibility to Sweep 2007-08 Ending Fund Balance - Onetime Funding Source

New One Time Career Tech 0 0 (2) 7,940 (2) (4,522) 0

New One Time Arts, Music & PE 0 966,521 (2) 0 (2) (385,765) 0

New One Time Site Disc Blk Grant 0 725,158 (2) 3,240 (2) (9,760) 0

New One Time District Block Grant 0 241,105 (2) 376 (2) (216,199) 0

New One Time Inst Materials 0 191,072 (2) 0 (2) (4,273) 0

Supp Program: Special Secondary 125,000 18,750 0 0 0

Deferred Prior Year 1,563 31,250 0 0 0

Discontinued Programs

SIP - K-6 (72600.0) 0 0 0 0 0

Deferred-Prior Year 357,078 0 0 0 0

SIP - 7-8 (72650.0) 0 0 0 0 0

Deferred-Prior Year 17,612 0 0 0 0

Instr. Matl./ELL 0 0 18,200 0 0

BTSA - Beginning Teachers Inservice 96,343 ** 0 0 0 0

School Law Enforcement Part- Deferred 0 2,013 0 2,013 0


School Libraries (4-6 & 7-12) 7,892 0 0 0 0

Classroom Libraries (K-4) 0 0 0 0 0

Deferred 0 30,881 0 0 0

CAHSEE Instructional Materials 0 3,718 0 0 0

CBO Training 0 1,500 0 0 0

7,931,430 12,309,414 10,759,815 8,226,600 6,018,049

Local

Other Income: SELPA - Dahlman 154,635 294,802 1,300,000 0 0

Program Specialist/SELPA 96,273 98,198 106,626 106,626 106,626

Transportation 405,241 426,004 434,155 576,737 576,737

Interest for Instr. Materials 7,695 5,662 7,695 4,730 0

SCROC - (PV Teachers) 46,058 63,642 158,534 199,190 0

Honda Grant 0 0 42,000 0 0

Deferred 5,000 (1,195) 0 1,194 0

Project Lead the Way 0 43,859 14,525 72,339 72,339

Verizon Grant - Technology 25,000 0 0 0 0

Confidence Foundation 0 0 4,759 241 0

Special Children's League 0 0 0 11,841 0

China Field Study 0 0 0 40,000 0

New American High School- NAHS 0 (41) 0 0 0

Deferred-Prior Year 396 0 0 0 0

Elementary Music Hartley Fund 6,000 31,500

LA County Arts Commission 0 10,456 (5,375) 36,500 36,500

EISS 0 0 20,859 33,188 33,188

746,297 972,886 2,083,778 1,082,586 825,390

Subtotal 13,629,675 18,429,391 17,431,436 14,039,896 11,370,081

Transferred from General Fund

Special Ed. Encroachment 9,328,301 9,978,774 11,753,821 13,236,047 14,716,993

Routine Restricted Maintenance Acct 2,335,080 2,145,127 2,790,419 2,560,478 1,690,798

Continuation Encroachment 107,617 238,328 137,703 354,992 508,571

Transportation (72400) 559,623 462,355 339,018 467,393 487,393

12,330,621 12,824,584 15,020,961 16,618,910 17,403,755

25,960,296 31,253,975 32,452,398 30,658,806 28,773,836

** Beginning 05-06 fiscal year - Continuation ADA no longer part of Revenue Limit Transfer to fund 01.3,

and 10th Grade Counseling no longer its own program. Both are part of "Pupil Retention" Block Grant per AB 825

* Allowed to transfer funds into Special Education Transportation

*** SBX. 4 Allows for transfer of 2007-08 ending fund balance

(2) 2006-07 New Programs - One Time and On-Going

(1) First year of AB825 Block Grant Categorical Programs

(3) SBX3 4 - Allows Program Flexibility for 2008-09 to 2012-13. All Tier III programs will be accounted for in the Unrestricted General Fund

starting in 2009-10 through 2012-13

16


EXPENDITURES

2005-06 2006-07 2007-08 2008-09 2009-10


EXPENDITURES




Books and Supplies 1,466,983 3,078,593 1,899,807 1,536,132 540,333

Operating Expenses 5,423,133 5,429,812 5,856,494 5,329,890 4,977,847

Capital Outlay 52,051 15,652 74,964 122,591 41,681

Other Outgo 1,033,386 1,334,132 1,423,589 1,397,538 568,877

Transfer to Deferred Maint. 0 427,378 491,730 562,398 363,487

TOTAL EXPENDITURES 25,589,829 30,127,860 32,918,331 32,831,992 28,773,835

Net Surplus / (Deficit) 370,468 1,126,116 (465,933) (2,173,186) 0

Beginning Balance (Restricted) 1,035,659 1,770,928 2,897,044 2,396,812 223,626

Restatements (Restricted) 0 0 (34,299) 0 0

Ending Balance (Restricted) 1,439,629 2,897,044 2,396,812 223,626 223,626

CARRY OVER:

Title I 0 29,845 29,838 0 0

Carl Perkins 0 2,766 5,288 0 0

Title IV 0 6 18,629 0 0

Title II 0 0 53,983 0 0

Title V 0 0 12,391 0 0

Title III 0 505 30,374 0 0

F.L.A.P. Grant 32 4,389 599 0 0

CBET 0 47,284 47,284 0 0

Schl Law Enforcement 0 2,013 2,013 0 0

TUPE 4-8 0 0 16,483 0 0

TUPE 9-12 0 96,237 47,973 0 0

PE Teacher Incentive Prog (PETIP) 0 0 35,000 0 0

English Language Acquistion 0 0 50,552 0 0

English Language Learner 10,591 16,922 0 0 0

Lottery (Prop 20 - Restricted) 320,676 320,676 0 0 0

ROC/P 0 0 14,259 0 0

Career Tech Ed Equip (One time) 0 0 4,522 0 0

School Safety 0 26,139 34,178 0 0

Library Materials 32,283 0 0 0 0

Tenth Grade Counseling 100 100 0 0 0

Education Technology 2,716 0 0 0 0

Staff Development & Prin Training 0 0 0 0

Transportation 48,432 48,432 48,690 0 0

School Imp & Pupil Achievement 0 0 0 0

School Imp & Library Block Grant 53,676 (2) 29,241 131,451 0 0

Pupil Retention Block Grant 0 (2) 0 0 0 0

Professional Development Blk Grant 0 (2) 0 0 0 0

Teacher Credentialing Block Grant 195,703 (2) 394,057 486,562 127,562 0

CA H.S. Exit Exam Inst & Srvcs 0 17,914 33,975 0 0

CA H.S. Exit Exam Materials 0 3,718 1,290 0 0

Arts & Music Block Grant 0 127,930 (3) 558 0 0

One Time Arts, Music & PE Blk Grnt 0 556,819 (3) 430,180 0 0

One Time Site Discretionary Blk Grnt 0 72,460 (3) 9,760 0 0

One Time Dist. Discretionary Blk Grnt 0 239,288 (3) 221,249 0 0

One Time Inst. Materials Blk Grnt 0 111,671 (3) 4,273 0 0

Site Block Grant 2,961 1,745 1,745 0 0

Economic Impact Aid (EIA) 38,964 109,703 3,006 0 0

GATE 29,932 83,065 86,151 0 0

Instr. Materials Realignment Program 777,185 199,027 468,177 0 0

Instr. Materials ELL - One Time 354 354 18,554 0 0

Peer Assistance and Review 73,064 107,637 116,837 0 0

Supplemental School Counseling 0 0 14,443 0 0

Governor's Performance Awards 27,452 4,629 0 0 0

API bonus - sites 25,566 22,824 24,243 0 0

FEMA Assistance Funds 62,964 25,609 62,964 62,964 0

Elementary Music Hartley Fund 22,787 49,872 62,442 0 0

17


EXPENDITURESTRW Grant 5,000 1,195 1,195 0 0

New American HS Grant - NAHS 355 0 0 0 0

PVHS Scientific Research 2,040 2,040 2,040 0 0

Knabe Arts Education 3,527 3,527 3,527 0 0

Project Lead the Way (PVIT / SMERT) 0 40,291 33,566 0 0

Honda Grant 0 42,000 0 0 0

Honeywell 10,647 10,647 9,688 7,187 0

LA County Arts Commission 0 21,500 36,500 0 0

K-6 Summer Institute (1,272) 0 0 0 0

High School Summer Institute 0 0 0 0 0

Verizon Tech Grant 25,000 22,770 19,496 0 0

South Bay Counseling 193 193 0 0 0

Confidence Foundation 0 0 241 0 0

TOTAL ACTUAL RESTRICTED 1,439,629 2,897,042 2,736,168 197,713 0

(3) New Program - One Time and On-Going for 2006-07

(2) First Year of AB825 "Block Grant" Categorical Programs

(1) Change in beginning balance reflects difference of $41,500 representing Principal's Training

program SB1882 decrease - program not implemented

* Estimates only - all available categorical dollars are budgeted out to sites. Actual

carryover is only known when are closed. Actual carryover for the past three years are

shown (05-06 through 07-08).

18

SPECIAL EDUCATION BUDGET

INCORPORATED IN GENERAL FUND NO. 01.3 (Prior Fund 03, Restricted)

2005-06 2006-07 2007-08 2008-09 2009-10


INCOME

ADA 1,613,401 1,836,395 1,728,009 1,501,465 1,487,587

Federal 1,854,742 2,079,581 2,057,305 2,109,275 2,109,275

Transportation 360,057 383,098 401,335 400,060 400,060

Categorical Flexibility 51,643 29,241 120,000 120,000

SELPA Pass Through 250,908 393,000 1,300,000 0 0

Master Plan 3,682,293 4,494,917 5,085,190 5,063,982 5,063,982

7,813,044 9,216,233 10,691,839 9,194,782 9,060,904

EXPENDITURES




Books and Supplies 54,816 82,391 71,120 48,427 51,473

Operating Expenses

Non-Public Schools (NPS) 1,615,371 2,001,989 1,777,746 2,007,000 2,166,508

SELPA Pass through 250,908 393,000 1,290,000 10,000 0

Legal Fees 258,425 215,521 276,940 255,000 273,901

Transportation 971,323 845,078 889,969 867,453 887,453

Consultants/Cont Srvcs 545,825 624,284 477,847 430,700 462,585

Other (Misc/Services) 231,182 87,599 258,470 295,803 317,011

0 0 0 0 0

Other Outgo

Excess Costs - RB/MB 3,882 0 150,691 60,000 64,447

Excess Costs - County 643,796 606,646 322,153 309,739 332,698

Excess Costs - State 0 0 0 0 0

Excess Costs - Trans. 0 0 0 0 0

Mainstreaming Other Dist. 0 0 0 0 0

PERS Adjustment 0 0 0 0 0

Indirect Costs 97,401 29,617 0 79,319 79,319

17,700,965 19,657,362 22,814,295 22,898,222 24,265,290

NET INCOME (DEFICIT) (9,887,921) (10,441,129) (12,122,455) (13,703,440) (15,204,386)

Encroachment: 2004-05 8,663,892

2003-04 7,081,172

2002-03 5,855,835

2001-02 4,643,536

2000-01 4,184,169

1999-00 2,401,861

1998-99 1,873,828

1997-98 1,274,420

1996-97 688,002

1995-96 607,867

1994-95 854,782

1993-94 681,489

1992-93 835,877

Capital Outlay

19

Palos Verdes Peninsula UnifiedLos Angeles County

July 1 Budget (Single Adoption)General Fund

Multiyear ProjectionsUnrestricted

19 64865 0000000Form MYP

California Dept of EducationSACS Financial Reporting Software - 2009.1.0File: myp (Rev 04/17/2009) Page 1 Printed: 6/4/2009 10:11 AM

DescriptionObjectCodes

2009-10Budget

(Form 01)(A)

%Change

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

2010-11Projection

(C)

%Change

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

2011-12Projection

(E)

A. REVENUES AND OTHER FINANCING SOURCES(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted except line A1h) 1. Revenue Limit Sources 8010-8099 63,735,346.00 a. Base Revenue Limit per ADA (Form RL, line 4, ID 0024) 6,416.95 0.00% 6,416.95 2.26% 6,561.95 b. Revenue Limit ADA (Form RL, line 5b, ID 0033) 11,713.03 -0.85% 11,613.03 0.00% 11,613.03 c. Total Base Revenue Limit (Line A1a times line A1b, ID 0269) 75,161,927.86 -0.85% 74,520,232.86 2.26% 76,204,122.21 d. Other Revenue Limit (Form RL, lines 6 thru 14) 254,120.00 -0.03% 254,039.00 1.79% 258,582.00 e. Total Revenue Limit Subject to Deficit (Sum lines A1c plus A1d, ID 0082) 75,416,047.86 -0.85% 74,774,271.86 2.26% 76,462,704.21 f. Deficit Factor (Form RL, line 16) 0.86906 0.00% 0.86906 0.74% 0.87553 g. Deficited Revenue Limit (Line A1e times line A1f, ID 0284) 65,541,070.55 -0.85% 64,983,328.70 3.02% 66,945,391.42 h. Plus: Other Adjustments (e.g., basic aid, charter schools object 8015, prior year adjustments objects 8019 and 8099) 0.00% 0.00% i. Revenue Limit Transfers (Objects 8091 and 8097) (1,761,348.00) 0.00% (1,761,348.00) 3.02% (1,814,554.00) j. Other Adjustments (Form RL, lines 18 thru 20 and line 41) (44,377.00) 0.00% (44,377.00) 0.00% (44,377.00) k. Total Revenue Limit Sources (Sum lines A1g thru A1j) (Must equal line A1) 63,735,345.55 -0.88% 63,177,603.70 3.02% 65,086,460.42 2. Federal Revenues 8100-8299 0.00 0.00% 0.00 0.00% 0.00 3. Other State Revenues 8300-8599 8,128,132.00 0.00% 8,128,132.00 0.00% 8,128,132.00 4. Other Local Revenues 8600-8799 7,589,590.00 0.00% 7,589,590.00 0.00% 7,589,590.00 5. Other Financing Sources 8900-8999 (17,403,755.00) 5.75% (18,403,755.00) 8.15% (19,903,755.00) 6. Total (Sum lines A1k thru A5) 62,049,312.55 -2.51% 60,491,570.70 0.68% 60,900,427.42

B. EXPENDITURES AND OTHER FINANCING USES(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) 1. Certificated Salaries a. Base Salaries 36,530,102.00 33,988,053.53 b. Step & Column Adjustment 547,951.53 512,670.80 c. Cost-of-Living Adjustment d. Other Adjustments (3,090,000.00) (1,340,000.00) e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 36,530,102.00 -6.96% 33,988,053.53 -2.43% 33,160,724.33 2. Classified Salaries a. Base Salaries 8,498,289.00 8,625,763.34 b. Step & Column Adjustment 127,474.34 129,386.45 c. Cost-of-Living Adjustment d. Other Adjustments e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 8,498,289.00 1.50% 8,625,763.34 1.50% 8,755,149.79 3. Employee Benefits 3000-3999 10,396,795.00 1.01% 10,501,996.93 1.50% 10,659,526.88 4. Books and Supplies 4000-4999 1,491,492.00 1.90% 1,519,830.35 2.10% 1,551,746.79 5. Services and Other Operating Expenditures 5000-5999 5,522,419.00 1.90% 5,627,344.96 2.10% 5,745,519.20 6. Capital Outlay 6000-6999 84,912.00 1.90% 86,525.33 2.10% 88,342.36 7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 702,178.00 0.00% 702,178.00 0.00% 702,178.00 8. Other Outgo - Transfers of Indirect Costs 7300-7399 (292,877.00) 0.00% (292,877.00) 0.00% (292,877.00) 9. Other Financing Uses 7600-7699 493,525.00 0.00% 493,525.00 0.00% 493,525.0010. Other Adjustments (Explain in Section F below)11. Total (Sum lines B1 thru B10) 63,426,835.00 -3.43% 61,252,340.44 -0.63% 60,863,835.35C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11) (1,377,522.45) (760,769.74) 36,592.07

D. FUND BALANCE 1. Net Beginning Fund Balance (Form 01, line F1e) 5,068,434.00 3,690,911.55 2,930,141.81 2. Ending Fund Balance (Sum lines C and D1) 3,690,911.55 2,930,141.81 2,966,733.88

3. Components of Ending Fund Balance a. Fund Balance Reserves 9710-9740 188,509.00 188,509.00 188,509.00 b. Designated for Economic Uncertainties 9770 3,502,403.00 2,741,632.81 2,768,224.88 c. Fund Balance Designations 9775, 9780 0.00 d. Undesignated/Unappropriated Balance 9790 0.00 0.00 10,000.00 e. Total Components of Ending Fund Balance (Line D3e must agree with line D2) 3,690,912.00 2,930,141.81 2,966,733.88

20




19 64865 0000000Form MYP



2009-10Budget

(Form 01)(A)

%Change

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

2010-11Projection

(C)

%Change

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

2011-12Projection

(E)E. AVAILABLE RESERVES 1. General Fund a. Designated for Economic Uncertainties 9770 3,502,403.00 2,741,632.81 2,768,224.88 b. Undesignated/Unappropriated Amount 9790 0.00 0.00 10,000.00(Enter other reserve projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted.) 2. Special Reserve Fund - Noncapital Outlay (Fund 17) a. Designated for Economic Uncertainties 9770 b. Undesignated/Unappropriated Amount 9790 3. Total Available Reserves (Sum lines E1 thru E2b) 3,502,403.00 2,741,632.81 2,778,224.88F. ASSUMPTIONSPlease provide below or on a separate attachment, the assumptions used to determine the projections for the first and second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments projected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide.

Other Adjustments = future anticipated cutsOther Adjustments = future anticipated cuts

21



Multiyear ProjectionsRestricted

19 64865 0000000Form MYP



2009-10Budget

(Form 01)(A)

%Change

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

2010-11Projection

(C)

%Change

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

2011-12Projection

(E)

A. REVENUES AND OTHER FINANCING SOURCES(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) 1. Revenue Limit Sources 8010-8099 1,761,348.00 0.00% 1,761,348.00 3.02% 1,814,554.00 2. Federal Revenues 8100-8299 2,761,299.00 0.00% 2,761,299.00 0.00% 2,761,299.00 3. Other State Revenues 8300-8599 6,022,043.00 0.00% 6,022,043.00 0.00% 6,022,043.00 4. Other Local Revenues 8600-8799 825,391.00 0.00% 825,391.00 0.00% 825,391.00 5. Other Financing Sources 8900-8999 17,403,755.00 5.75% 18,403,755.00 8.15% 19,903,755.00 6. Total (Sum lines A1 thru A5) 28,773,836.00 3.48% 29,773,836.00 5.22% 31,327,042.00

B. EXPENDITURES AND OTHER FINANCING USES(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) 1. Certificated Salaries a. Base Salaries 9,641,283.00 10,135,902.25 b. Step & Column Adjustment 144,619.25 152,038.53 c. Cost-of-Living Adjustment d. Other Adjustments 350,000.00 667,532.70 e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 9,641,283.00 5.13% 10,135,902.25 8.09% 10,955,473.48 2. Classified Salaries a. Base Salaries 7,902,817.00 8,226,263.08 b. Step & Column Adjustment 118,542.26 123,393.95 c. Cost-of-Living Adjustment d. Other Adjustments 204,903.82 222,510.90 e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 7,902,817.00 4.09% 8,226,263.08 4.20% 8,572,167.93 3. Employee Benefits 3000-3999 4,737,509.00 1.50% 4,808,571.64 1.50% 4,880,700.21 4. Books and Supplies 4000-4999 540,333.00 1.90% 550,599.33 2.10% 562,161.92 5. Services and Other Operating Expenditures 5000-5999 4,977,847.00 5.87% 5,270,136.53 2.10% 5,380,809.40 6. Capital Outlay 6000-6999 41,681.00 1.90% 42,473.12 2.10% 43,365.06 7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 403,825.00 0.00% 403,825.00 0.00% 403,825.00 8. Other Outgo - Transfers of Indirect Costs 7300-7399 165,052.00 0.00% 165,052.00 0.00% 165,052.00 9. Other Financing Uses 7600-7699 363,487.00 0.00% 363,487.00 0.00% 363,487.0010. Other Adjustments (Explain in Section F below)11. Total (Sum lines B1 thru B10) 28,773,834.00 4.14% 29,966,309.95 4.54% 31,327,042.00C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11) 2.00 (192,473.95) 0.00

D. FUND BALANCE 1. Net Beginning Fund Balance (Form 01, line F1e) 223,624.00 223,626.00 31,152.05 2. Ending Fund Balance (Sum lines C and D1) 223,626.00 31,152.05 31,152.05 3. Components of Ending Fund Balance a. Fund Balance Reserves 9710-9740 183,621.00 b. Designated for Economic Uncertainties 9770 40,004.00 c. Fund Balance Designations 9775, 9780 0.00 d. Undesignated/Unappropriated Balance 9790 1.00 31,152.05 31,152.05 e. Total Components of Ending Fund Balance (Line D3e must agree with line D2) 223,626.00 31,152.05 31,152.05

22




19 64865 0000000Form MYP



2009-10Budget

(Form 01)(A)

%Change

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

2010-11Projection

(C)

%Change

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

2011-12Projection

(E)E. AVAILABLE RESERVES 1. General Fund a. Designated for Economic Uncertainties 9770 b. Undesignated/Unappropriated Amount 9790(Enter other reserve projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted.) 2. Special Reserve Fund - Noncapital Outlay (Fund 17) a. Designated for Economic Uncertainties 9770 b. Undesignated/Unappropriated Amount 9790 3. Total Available Reserves (Sum lines E1 thru E2b)F. ASSUMPTIONSPlease provide below or on a separate attachment, the assumptions used to determine the projections for the first andsecond subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustmentsprojected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide.

Other Adjustments = Anticipated Staffing Growth for Special EducationOther Adjustments = Anticipated Staffing Growth for Special Education

23



Multiyear ProjectionsUnrestricted/Restricted

19 64865 0000000Form MYP



2009-10Budget

(Form 01)(A)

%Change

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

2010-11Projection

(C)

%Change

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

2011-12Projection

(E)A. REVENUES AND OTHER FINANCING SOURCES(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) 1. Revenue Limit Sources 8010-8099 65,496,694.00 -0.85% 64,938,951.70 3.02% 66,901,014.42 2. Federal Revenues 8100-8299 2,761,299.00 0.00% 2,761,299.00 0.00% 2,761,299.00 3. Other State Revenues 8300-8599 14,150,175.00 0.00% 14,150,175.00 0.00% 14,150,175.00 4. Other Local Revenues 8600-8799 8,414,981.00 0.00% 8,414,981.00 0.00% 8,414,981.00 5. Other Financing Sources 8900-8999 0.00 0.00% 0.00 0.00% 0.00 6. Total (Sum lines A1 thru A5) 90,823,148.55 -0.61% 90,265,406.70 2.17% 92,227,469.42B. EXPENDITURES AND OTHER FINANCING USES(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) 1. Certificated Salaries a. Base Salaries 46,171,385.00 44,123,955.78 b. Step & Column Adjustment 692,570.78 664,709.33 c. Cost-of-Living Adjustment 0.00 0.00 d. Other Adjustments (2,740,000.00) (672,467.30) e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 46,171,385.00 -4.43% 44,123,955.78 -0.02% 44,116,197.81 2. Classified Salaries a. Base Salaries 16,401,106.00 16,852,026.42 b. Step & Column Adjustment 246,016.60 252,780.40 c. Cost-of-Living Adjustment 0.00 0.00 d. Other Adjustments 204,903.82 222,510.90 e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 16,401,106.00 2.75% 16,852,026.42 2.82% 17,327,317.72 3. Employee Benefits 3000-3999 15,134,304.00 1.16% 15,310,568.57 1.50% 15,540,227.09 4. Books and Supplies 4000-4999 2,031,825.00 1.90% 2,070,429.68 2.10% 2,113,908.71 5. Services and Other Operating Expenditures 5000-5999 10,500,266.00 3.78% 10,897,481.49 2.10% 11,126,328.60 6. Capital Outlay 6000-6999 126,593.00 1.90% 128,998.45 2.10% 131,707.42 7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 1,106,003.00 0.00% 1,106,003.00 0.00% 1,106,003.00 8. Other Outgo - Transfers of Indirect Costs 7300-7399 (127,825.00) 0.00% (127,825.00) 0.00% (127,825.00) 9. Other Financing Uses 7600-7699 857,012.00 0.00% 857,012.00 0.00% 857,012.0010. Other Adjustments 0.00 0.0011. Total (Sum lines B1 thru B10) 92,200,669.00 -1.07% 91,218,650.39 1.07% 92,190,877.35C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11) (1,377,520.45) (953,243.69) 36,592.07D. FUND BALANCE 1. Net Beginning Fund Balance (Form 01, line F1e) 5,292,058.00 3,914,537.55 2,961,293.86 2. Ending Fund Balance (Sum lines C and D1) 3,914,537.55 2,961,293.86 2,997,885.93 3. Components of Ending Fund Balance a. Fund Balance Reserves 9710-9740 372,130.00 188,509.00 188,509.00 b. Designated for Economic Uncertainties 9770 3,542,407.00 2,741,632.81 2,768,224.88 c. Fund Balance Designations 9775, 9780 0.00 0.00 0.00 d. Undesignated/Unappropriated Balance 9790 1.00 31,152.05 41,152.05 e. Total Components of Ending Fund Balance (Line D3e must agree with line D2) 3,914,538.00 2,961,293.86 2,997,885.93

24




19 64865 0000000Form MYP



2009-10Budget

(Form 01)(A)

%Change

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

2010-11Projection

(C)

%Change

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

2011-12Projection

(E)E. AVAILABLE RESERVES (Unrestricted except as noted) 1. General Fund a. Designated for Economic Uncertainties (Line D3b) 9770 3,502,403.00 2,741,632.81 2,768,224.88 b. Undesignated/Unappropriated Amount (Line D3d) 9790 0.00 0.00 10,000.00 c. Negative Restricted Ending Balances (Negative resources 2000-9999) (Enter projections) 979Z 2. Special Reserve Fund - Noncapital Outlay (Fund 17) a. Designated for Economic Uncertainties 9770 0.00 0.00 0.00 b. Undesignated/Unappropriated Amount 9790 0.00 0.00 0.00 3. Total Available Reserves - by Amount (Sum lines E1 thru E2b) 3,502,403.00 2,741,632.81 2,778,224.88 4. Total Available Reserves - by Percent (Line E3 divided by Line F3c) 3.80% 3.01% 3.01%F. RECOMMENDED RESERVES 1. Special Education Pass-through Exclusions For districts that serve as the administrative unit (AU) of a special education local plan area (SELPA): a. Do you choose to exclude from the reserve calculation the pass-through funds distributed to SELPA members? b. If you are the SELPA AU and answered Yes to excluding special education pass-through funds: 1. Enter the name(s) of the SELPA(s):

2. Special education pass-through funds (Column A: Fund 01, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223; enter projections for subsequent years 1 and 2 in Columns C and E) 0.00 2. District ADA Used to determine the reserve standard percentage level on line F3d (Col. A: Form A, Estimated P-2 ADA column, lines 3, 6, and 25; enter projections) 11,599.09 11,599.09 11,599.09 3. Calculating the Reserves a. Total Expenditures and Other Financing Uses (Line B11) 92,200,669.00 91,218,650.39 92,190,877.35 b. Less: Special Education Pass-through Funds (Line F1b2) 0.00 0.00 0.00 c. Net Expenditures and Other Financing Uses (Line F3a, minus line F3b if line F1a is Yes) 92,200,669.00 91,218,650.39 92,190,877.35 d. Reserve Standard Percentage Level (Refer to Form 01CS, Criterion 10 for calculation details) 3% 3% 3% e. Reserve Standard - By Percent (Line F3c times F3d) 2,766,020.07 2,736,559.51 2,765,726.32 f. Reserve Standard - By Amount (Refer to Form 01CS, Criterion 10 for calculation details) 0.00 0.00 0.00 g. Reserve Standard (Greater of Line F3e or F3f) 2,766,020.07 2,736,559.51 2,765,726.32 h. Available Reserves (Line E3) Meet Reserve Standard (Line F3g) YES YES YES

25

OTHER FUNDS In addition to the General Fund (Unrestricted), the Palos Verdes Peninsula Unified School District operates other funds with combined budgets of approximately $53 million. Each of these funds is authorized by law, and the monies in the budgets are restricted for specific purposes. I. General Fund (Restricted) No. 01.3 (Prior fund 03)

This fund includes all categorical programs funded by federal and State, local grants, special education and continuation education.

II. Adult Education Fund No. 11.0 (Prior fund 29) The Adult School began its first class in June, 1994; and the Adult Education Fund was

opened in November, 1994. It began with a zero balance. III. Cafeteria Fund No. 13.0 (Prior Cafeteria Account) The Cafeteria Fund is the operating fund for the District's food service program. A

central kitchen is operated at Miraleste with food delivery by truck to the elementary schools.

IV. Deferred Maintenance Fund No. 14.0 (Prior fund 27) This fund was established to record the expenditures for deferred maintenance. The

income is a combination of a State allocation of funds based on a dollar-for-dollar match with District funds transferred into the Deferred Maintenance Fund from the General Fund. The maximum allocation from the State is 0.5% of the average total expenditures and ending fund balances of the general funds and adult education funds for districts of similar size and type.

V. Special Reserve Fund – Non Capital Outlay No. 17.0 (Prior fund 15) This fund was established in 1997-98 from the proceeds of Proposition A money

received from the City of Palos Verdes Estates. VI. Special Reserve for Retiree Benefits Fund 20.0 (Prior fund 71.0)

This fund was established in 2007-08 from Fund 71.0.

VII. Building Fund No. 21.0 (Prior fund 70) This fund was used to account for expenditures from sale of site money. It has been used to account for proceeds from general obligation bond passed in June of 2000 (Measure K), November of 2005 (Measure R and Measure S), and related construction costs.

VIII. Capital Facilities (Developer Fees) Fund No. 25.0 (Prior fund 73) Funds received through the building permits process are to be used for construction or

reconstruction of facilities. IX. State Construction/Modernization Fund No. 35.0 (Prior fund 82)

This fund accounts for new construction and/or modernization projects funded out of State modernization apportionment.

26

X. Special Reserve – Capital Outlay Fund No. 40.0 (Prior fund 60) This Fund was established in 00-01 to separately account for sale of site money. These

funds can be used for qualified sale of site expenditures, deferred maintenance and/or capital outlay as authorized by the Board.

XI. Special Reserve – Capital Outlay Fund No. 40.1 Montemalaga Library Project This Fund was approved by the Board of Education on September 13, 2006 to account

for expenditures and income related to the capital campaign Montemalaga Library Project.

XII. Special Reserve – Capital Outlay Fund No. 40.3 Sea King (PVHS) Stadium Renovation

Project This Fund was approved by the Board of Education on June 26, 2008 to account for expenditures and income related to the capital campaign Sea King (PVHS) Stadium Renovation Project.

XIII. Special Reserve – Capital Outlay Fund No. 40.4 Sea King (PVHS) Pool Project This Fund was approved by the Board of Education on June 26, 2008 to account for expenditures and income related to the capital campaign Sea King (PVHS) Pool Project.

XIV. Other Enterprise (Child Care) Fund No. 63.0 (Prior fund 41) The Board of Education approved on March 25, 1996 the establishment of a before and

after school child care program for all elementary sites to begin in September of 1996. An enrichment program was added in 1997-98.

XV. Other Enterprise (Kindergarten Orientation) Fund No. 63.1

The Board of Education approved on May 8, 2003 the establishment of a pilot kindergarten orientation program to begin in June of 2003.

XVI. Other Enterprise (MELA - VELA Preschool) Fund 63.2

The Board of Education approved on March 11, 2004 the establishment of a preschool at Miraleste Elementary School which began operation in the fall of 2004. Expanding on this program, a preschool at the Valmonte Administration Center is began operation in the fall of 2006.

XVII. Other Enterprise (CAMP GRINS) Fund 63.3 The Board of Education approved the establishment and operation of a fee-based summer recreational program for children with special needs known as “Camp GRINS”. This program started in the 2004-05 fiscal year - taking place in the month of August. The final year of CAMP GRINS Program in Fund 63.3 was 2005-06.

XVIII. Retiree Benefit Fund No. 71.0 (Prior fund 36)

The Retiree Benefits Fund was established in 1995-96 to fund the unfunded liability of post retirement health benefits for retired employees. Starting from 00-01, this fund also pays for current costs of retiree benefits. Fund balance transferred to Fund 20.0 due to change definition of Fund 71.0.

27

ADULT EDUCATION FUND No. 11.0 (Prior Fund 29)

2005-06 2006-07 2007-08 2008-09 2009-10


INCOME

Revenue Limit 85,383 80,222 53,753 45,475 0

Priod Year Revenue Lmt 0 26,822 (11,316) 0 0

Site Block Grant 0 0 0 0 0

Fees 151,182 136,146 143,638 143,637 143,637

Lottery 0 0 0 0 0

Interest 3,544 5,264 5,704 3,000 3,000

Revenue Limit Transfer In 0 0 0 0 43,429

240,109 248,454 191,779 192,112 190,066

EXPENDITURES

Certificated Salaries 33,990 33,108 31,348 35,527 36,060

Classified Salaries 47,371 51,528 54,500 55,476 56,308

Employee Benefits 20,048 20,865 20,918 22,249 22,583

Books & Supplies 5,749 8,656 10,858 12,347 12,582

Other Exp./Instructors 85,715 73,615 71,915 65,460 66,704

Capital Outlay 0 0 0 0 0

Other Outgo 0 0 0 0 0

Indirect Cost 13,000 9,238 8,586 7,231 7,231

205,873 197,011 198,124 198,290 201,468

NET SURPLUS (DEFICIT) 34,236 51,443 (6,345) (6,178) (11,402)


ENDING BALANCE 97,297 148,740 142,395 136,217 124,815

28

CAFETERIA FUND No. 13.0

2005-06 2006-07 2007-08 2008-09 2009-10


INCOME

Subsidies 174,057 176,893 176,822 189,172 189,172

Sales 2,739,515 2,868,027 2,661,720 2,811,720 2,811,720

State 0 3,508 3,665 3,440 3,440

Miscellaneous 104,215 98,416 110,501 103,250 103,250

Interest 15,597 46,833 31,997 28,580 28,580

3,033,384 3,193,677 2,984,706 3,136,162 3,136,162

EXPENDITURES


Fringe Benefits 279,419 301,500 307,031 306,248 310,842

Food & Supplies 1,353,675 1,267,372 1,593,963 1,445,948 1,473,421

Other Expenses 101,691 122,665 113,120 216,488 220,601

Capital Outlay 42,800 0 0 63,000 0

Indirect Costs 134,000 133,790 125,558 120,594 120,594

2,916,832 2,886,403 3,265,142 3,375,434 3,366,961


BEGINNING BALANCE 501,505 (1) 618,056 985,978 (2) 705,541 466,269

ENDING BALANCE 618,056 925,331 705,541 466,269 235,470

(1) includes audit restatement of (106,396) to ending balance 04-05 and district restatement of (92,473) to beginning balance

05-06

(2) includes district restatement of (60,646) to beginning balance 07-08

29

DEFERRED MAINTENANCE FUND No. 14.0 (Prior fund 27)

2005-06 2006-07 2007-08 2008-09 2009-10


INCOME

State Allowance 0 0 0 0 0

State Allowance - Prior Year 438,265 461,351 457,019 475,789 0

Transfer from General Fund 01.1 or

01.3 (prior fund 01 or 03) 0 471,344 491,730 562,398 813,583

Transfer from Building Fund 21.0

(prior fund 70) 136,080 0 0 0 0

Interest 13,327 47,686 18,015 31,200 31,200

587,672 980,381 966,764 1,069,387 844,783

EXPENDITURES

Maint./Contracted Services 21,480 0 0 0 0

Capital Outlay 135,167 751,183 995,043 811,756 878,468

156,648 751,183 995,043 811,756 878,468

NET SURPLUS (DEFICIT) 431,024 229,198 (28,279) 257,631 (33,685)

BEGINNING BALANCE 235,744 666,768 895,966 867,687 1,125,318

ENDING BALANCE 666,768 895,966 867,687 1,125,318 1,091,633

30

SPECIAL RESERVE - NON CAPITAL OUTLAY FUND No. 17.0 (Prior fund 15)

2005-06 2006-07 2007-08 2008-09 2009-10


INCOME

Interest (1) 0 0 0 0 0

0 0 0 0 0

EXPENDITURES

Transfer to General Fund (Interest

Earnings) 0 0 0 0 0

0 0 0 0 0

NET SURPLUS (DEFICIT) 0 0 0 0 0

BEGINNING BALANCE 1,469,612 1,469,612 1,469,612 0 0

ENDING BALANCE 1,469,612 1,469,612 1,469,612 0 0

(1) All interest generated in this fund is transferred to the Unrestricted General Fund. Starting 2000-01, the transfer is taken directly

from interest revenue account instead of being shown as an interfund transfer as in the past.

31

SPECIAL RESERVE - NON CAPITAL OUTLAY FUND No. 17.1 (Prior fund 15)

2005-06 2006-07 2007-08 2008-09 2009-10


INCOME

Interest 0 0 0 545,164 0

0 0 0 545,164 0

EXPENDITURES

Transfer to General Fund (Interest

Earnings) 0 0 0 0 0

0 0 0 0 0

NET SURPLUS (DEFICIT) 0 0 0 545,164 0

BEGINNING BALANCE 0 0 0 0 545,164

ENDING BALANCE 0 0 0 545,164 545,164

32

SPECIAL RESERVE - RETIREE BENEFIT FUND No. 20.0 (Prior fund 71)

2005-06 2006-07 2007-08 2008-09 2009-10


INCOME

In district premiums 0 0 0 0 0

Interest 0 0 0 0 0

0 0 0 0 0

EXPENDITURES

H/W Payments Transfer to Fund 01.1 0 0 600,000 0 0

NET SURPLUS (DEFICIT) 0 0 (600,000) 0 0

BEGINNING BALANCE 0 0 2,319,481 1,719,481 1,719,481

ENDING BALANCE 0 0 1,719,481 1,719,481 1,719,481

Funded liability for retirees as of 6/30/02 is $2.4 million, unfunded $1.4 million.

Fund 20.0 established 2007-08

Fund 71.0 established 11/3/95. Unfunded liability on July 1, 2001, was $3.8 million for: current retirees, those eligible to retire, and

those working employees not yet eligible.

33

BUILDING FUND No. 21.0 - Measure R (Prior fund 70)

2005-06 2006-07 2007-08 2008-09 2009-10


INCOME

Proceeds from sale of bonds 23,004,233 (1) 0 0 0 6,691,451

Other local revenue 0 0 0 0 0

Transfer from County Schools

Facilities Fund 35.0 0 0 0 0 0

Interest 304,679 1,050,690 356,511 207,800 223,760

23,308,912 1,050,690 356,511 207,800 6,915,211

EXPENDITURES

Personnel costs 0 0 0 0 0

Supplies 0 0 0 0 0

Services, contracts, and other

operating expenses 0 0 0 0 0

Capital Outlay 2,241,755 8,803,966 3,309,837 11,221,569 2,236,446

Transfer to Deferred Maintenance

Fund 14.0 (prior fund 27) 136,080 (2) 0 0 0 0

2,377,835 8,803,966 3,309,837 11,221,569 2,236,446

NET SURPLUS (DEFICIT) 20,931,077 (7,753,276) (2,953,326) (11,013,769) 4,678,765

BEGINNING BALANCE 1,141,426 22,072,503 14,319,227 11,365,901 352,132

ENDING BALANCE 22,072,503 14,319,227 11,365,901 352,132 5,030,897

(1) Measures R Proceeds

(2) Deferred Maintenance "Match" Transfer to come from General-Restricted Fund 2006-07

34

BUILDING FUND No. 21.1 - Measure S (Prior fund 70)

2005-06 2006-07 2007-08 2008-09 2009-10


INCOME

Proceeds from sale of bonds 2,003,988 (1) 0 0 0 7,648,185

Other local revenue 0 0 0 0 0

Transfer from County Schools

Facilities Fund 35.0 0 0 0 0 0

Interest 25,116 102,825 98,750 25,000 128,765

2,029,104 102,825 98,750 25,000 7,776,950

EXPENDITURES

Personnel costs 0 0 0 0 0

Supplies 0 0 0 0 0

Services, contracts, and other

operating expenses 0 0 0 0 0

Capital Outlay 49,891 707,748 361,056 675,328 5,011,359

Transfer to Deferred Maintenance

Fund 14.0 (prior fund 27) 0 (2) 0 0 0 0

49,891 707,748 361,056 675,328 5,011,359

NET SURPLUS (DEFICIT) 1,979,213 (604,923) (262,306) (650,328) 2,765,591

BEGINNING BALANCE 0 1,979,213 1,374,290 1,111,984 461,656

ENDING BALANCE 1,979,213 1,374,290 1,111,984 461,656 3,227,247

(1) Measures S Proceeds

(2) Deferred Maintenance "Match" Transfer to come from General-Restricted Fund 2006-07

35

CAPITAL FACILITIES FUND No. 25.0 (Prior fund 73)

Developer Fees

2005-06 2006-07 2007-08 2008-09 2009-10


INCOME

Developer Fees 573,245 727,150 871,612 305,000 300,000

Interest 6,381 30,870 51,596 66,600 22,806

Transfer from County School

Facilities Fund 35.0 (prior

fund 82) 0 0 0 0 0

Transfer from Unrestricted

General Fund 01.1 (prior fund

01) 0 0 0 0 0

579,626 758,020 923,208 371,600 322,806

EXPENDITURES

Supplies 0 0 200,506 67,000 50,000

Rental/Lease 114,796 23,843 37,027 8,350 0

Other Operating Expenses 14,829 0 25,234 33,200 41,550

Capital Outlay 233,552 (68,229) 87,589 10,000 1,179,585

Indirect Cost (1) 0 0 0 0 0

Transfer to Unrestricted

General Fund 01.1 (prior fund

01) 0 0 0 0 0

363,177 (44,386) 350,356 118,550 1,271,135

NET SURPLUS (DEFICIT) 216,449 802,406 572,852 253,050 (948,329)

BEGINNING BALANCE 88,982 305,431 1,107,837 1,680,689 1,933,739

ENDING BALANCE 305,431 1,107,837 1,680,689 1,933,739 985,410

(1) Indirect cost rate is limited to 3.0% of the fees collected during the period

36

COUNTY SCHOOL FACILITIES FUND No. 35.0 (Prior fund 82)

2005-06 2006-07 2007-08 2008-09 2009-10


INCOME

State 0 2,882,443 7,244,541 384,889 3,398,177

Interest 83 36,024 39,313 11,400 0

83 2,918,467 7,283,854 396,289 3,398,177

EXPENDITURES

Capital Outlay 0 2,718,507 7,404,702 477,536 3,398,177

Transfer to Building Fund 21.0

(prior fund 70) 0 0 0 0 0

0 2,718,507 7,404,702 477,536 3,398,177

NET SURPLUS (DEFICIT) 83 199,960 (120,848) (81,247) 0

BEGINNING BALANCE 2,053 2,136 202,096 81,247 0

ENDING BALANCE 2,136 202,096 81,247 0 0

37

SPECIAL RESERVE - CAPITAL OUTLAY FUND No. 40.0 (Prior fund 60)

Sale of Site

2005-06 2006-07 2007-08 2008-09 2009-10


INCOME (1)

Local Income 0 0 0 0 4,000,000

0 0 0 0 4,000,000

EXPENDITURES

Capital Outlay 0 0 0 0 3,116,945

NET SURPLUS (DEFICIT) 0 0 0 0 883,055

BEGINNING BALANCE 4,007,083 4,007,083 4,007,083 4,007,083 4,007,083

ENDING BALANCE 4,007,083 4,007,083 4,007,083 4,007,083 4,890,138

(1) This fund was established in 00-01 to account for

sale of site money. All interest generated in this fund

is transferred to the Unrestricted General Fund.

38

3/1/1976 10/9/1978 5/30/1979 4/19/1979 4/15/1979 6/88

Crestmont Abalone Loma Del Mar/ Los Tierra Peninsula

Payment Highland Cove Ladera Linda Cerros Alta High

1975-76 380,000 0 0 0 0 0

1976-77 380,000 0 0 0 0 0

1977-78 380,000 0 0 0 0 0

1978-79 380,000 175,025 102,368(1)

100,000 98,500 0

1979-80 375,935 0 0 110,978 199,463 0

1980-81 0 501,412 143,400(1)

837,283 188,381 0

1981-82 0 306,836 267,865(1)

378,000 643,267 0

1982-83 0 288,787 124,800(1)

1,302,328 0 0

1983-84 0 270,737 118,600(1)

0 0 0

1984-85 0 252,688 112,400 0 0 0

1985-86 0 234,639 106,200 0 0 0

1986-87 0 396,192 0 0 0 0

1987-88 0 0 0 0 0 6,636,035

1988-89 0 0 0 0 0 0

1989-90 0 0 0 0 0 0

1990-91 0 0 0 0 0 0

1991-92 0 0 0 0 0 0

1992-93 0 0 0 0 0 0

1993-94 0 0 0 0 0 0

1994-95 0 0 0 0 0 0

1995-96 0 0 0 0 0 0

1996-97 0 0 0 0 0 0

TOTALS 1,895,935 2,426,316 218,600(2)

2,728,589 1,129,611 6,636,035

Total Income from Sale of Sites. 15,035,084

Expenditures for Capital Outlay and Deferred Maintenance since 1976. (11,028,001)

Balance of Sale of Site Fund, June 30, 2008. 4,007,083

Balance of Sale of Site Fund, June 30, 2009. (Projected) 4,007,083

(1) Monies received from the sale of the Loma del Mar site reverted to the State of California to

repay outstanding State School Building Fund loan, which was completely paid of 6/30/84.

Monies retained after that date.

(2) Funds retained after loan repayment.


Summary Of Income From Sales of Sites

39

SPECIAL RESERVE - CAPITAL OUTLAY

FUND No. 40.1

Montemalaga Library Project

2005-06 2006-07 2007-08 2008-09 2009-10

Actual Acutal Actual Projected Budget

INCOME (1)

Transfer from Fund 01.1 0 723,945 0 0 0

Donation 0 17,350 537,762 0 0

Interest 0 20,367 38,946 36,580 18,200

0 761,662 576,708 36,580 18,200

EXPENDITURES

Capital Outlay 0 1,681 0 633,000 714,351

NET SURPLUS (DEFICIT) 0 759,981 576,708 (596,420) (696,151)

BEGINNING BALANCE 0 0 759,981 1,336,689 740,269

ENDING BALANCE 0 759,981 1,336,689 740,269 44,118

(1) The Board approved moving these funds from the Unrestricted

General Fund 01.1 "Other Designations", object 9780 to this fund in 06-

07 to account for the Capital Campaign Library Project at Montemalaga.

40


FUND No. 40.3

Sea King (PVHS) Stadium Renovation Project

2005-06 2006-07 2007-08 2008-09 2009-10


INCOME

Donation 0 0 2,337,500 0 0

Interest 0 0 12,478 10,839 0

0 0 2,349,978 10,839 0

EXPENDITURES

Capital Outlay 0 0 915,367 1,445,449 0

NET SURPLUS (DEFICIT) 0 0 1,434,610 (1,434,610) 0

BEGINNING BALANCE 0 0 0 1,434,610 0

ENDING BALANCE 0 0 1,434,610 0 0

41


FUND No. 40.4

Sea King (PVHS) Pool Project

2005-06 2006-07 2007-08 2008-09 2009-10


INCOME

Donation 0 0 1,142,700 0 0

Interest 0 0 6,144 31,832 0

0 0 1,148,844 31,832 0

EXPENDITURES

Capital Outlay 0 0 0 1,079,176 0

Sea King Capital Campaign Refund 101,500

NET SURPLUS (DEFICIT) 0 0 1,148,844 (1,148,844) 0

BEGINNING BALANCE 0 0 0 1,148,844 0

ENDING BALANCE 0 0 1,148,844 0 0

42

OTHER ENTERPRISE FUND No. 63.0 (Prior fund 41)

Child Care

2005-06 2006-07 2007-08 2008-09 2009-10


INCOME

Parent Fees 2,956,324 3,119,354 2,988,503 2,493,483 2,493,483

Interest 22,882 65,244 48,562 32,375 32,375

Enrichment Fees 335,069 319,807 307,438 285,218 285,218

3,314,274 3,504,405 3,344,503 2,811,076 2,811,076

EXPENDITURES

Child Care Costs 2,352,236 2,459,070 2,752,448 2,673,385 2,713,487

Enrichment Costs 299,458 289,129 293,084 232,563 236,055

2,651,694 2,748,199 3,045,532 2,905,948 2,949,542

NET INCOME (DEFICIT) BEFORE TRANSFER

TO GENERAL FUND 662,580 756,206 298,971 (94,872) (138,466)

Transfer to Unrestricted General Fund (1) 175,000 200,000 500,000 0 0


BEGINNING BALANCE 456,682 943,432 1,499,638 1,298,609 1,203,736

ENDING BALANCE 943,432 (2) 1,499,638 1,298,609 1,203,736 1,065,270

(2) Includes (830.00) defict from CAMP GRINS - will be transferred out in 06-07

(1) Transfers to the Unrestricted General Fund include the costs of utilities,

43

OTHER ENTERPRISE FUND No. 63.1

Kindergarten Orientation

2005-06 2006-07 2007-08 2008-09 2009-10


INCOME

Parent Fees 65,674 46,408 56,734 58,059 58,059

Interest 942 1,116 702 918 918

66,616 47,524 57,436 58,977 58,977

EXPENDITURES

Personnel Costs 58,737 47,971 58,805 56,649 57,499

Supplies 4,793 5,395 4,999 2,002 2,040

63,530 53,366 63,805 58,651 59,539

NET SURPLUS (DEFICIT) 3,087 (5,842) (6,369) 326 (562)

BEGINNING BALANCE 9,665 12,752 6,909 541 867

ENDING BALANCE 12,752 6,909 541 867 305

44


Miraleste / Valmonte Early Learning Academy

2005-06 2006-07 2007-08 2008-09 2009-10


INCOME

Parent Fees (MELA) 441,887 485,598 580,242 630,967 630,967

Aftercare (MELA) 78,333 68,029 97,031 96,483 96,483

PreSchool (VELA) 0 225,289 306,689 412,130 412,130

Interest 5,529 12,280 14,158 11,637 11,637

Donation/Gifting (MELA) 10,821 17,273 18,037 21,865 21,865

Donation/Gifting (VELA) 0 0 0 4,000 4,000

Initial Loan from Unrest Gen Fund 01.1 (1) 0 (2) 0 0 0 0

536,571 808,469 1,016,157 1,177,082 1,177,082

EXPENDITURES

Personnel Costs (MELA) 315,441 383,752 484,824 684,124 694,386

Personnel Costs (MELA Aftercare) 58,790 53,479 70,726 77,474 78,636

Personnel Costs (VELA) 0 159,438 244,331 246,920 250,624

Supplies (MELA) 24,779 23,025 30,504 31,801 32,405

Supplies (MELA Aftercare) 674 908 2,492 2,059 2,098

Supplies (MELA Donation/Gifting) 0 0 17,097 20,146 20,529

Supplies (VELA) 0 14,424 11,466 14,817 15,099

Supplies (VELA Donation/Gifting) 0 0 0 2,000 2,038

Other Costs (MELA) 30,940 30,521 29,517 26,798 27,307

Other Costs (MELA Aftercare) 1,728 4,216 2,305 2,028 2,067

Other Costs (MELA Donation/Gifting) 9,829 11,195 0 2,000 2,038

Other Costs (VELA) 0 12,786 14,461 15,633 15,930

Other Costs (VELA Donation/Gifting) 0 120 0 0 0

Transfer to Unrest Gen Fund 01.1 0 50,000 200,000 0 0

442,181 743,866 1,107,724 1,125,800 1,143,156

NET SURPLUS (DEFICIT) 94,390 64,603 (91,567) 51,282 33,926


ENDING BALANCE 174,692 239,295 147,728 199,010 232,936

(2) No budgeted "transfer in" from the Unrestricted General Fund in 05-06

(1) Pilot year of Preschool for PVPUSD - initial

loan for start up costs: $50,000 (MELA)

45


Camp Grins

2005-06 (1) 2006-07 2007-08 2008-09 2009-10


INCOME

Fees 6,753 0 0 0 0

Interest 15 0 0 0 0

6,768 0 0 0 0

EXPENDITURES

Personnel Costs 6,768 0 0 0 0

Supplies 0 0 0 0 0

Other Costs 0 0 0 0 0

Transfer to Unrestricted Gen. Fund 01.1 0 0 0 0 0

6,768 0 0 0 0

NET SURPLUS (DEFICIT) 0 0 0 0 0

BEGINNING BALANCE 0 0 0 0 0

ENDING BALANCE 0 0 0 0 0

(1) Final year of CAMP GRINS Program - 2006-07 and on will be run through MELA/VELA programs in fund 63.2

46

RETIREE BENEFIT FUND No. 71.0 (Prior fund 36)

2005-06 2006-07 2007-08 2008-09 2009-10


INCOME

In district premiums 380,807 295,484 0 0 0

Interest 83,091 116,304 0 0 0

463,898 411,788 0 0 0

EXPENDITURES

H/W Payments 414,449 410,456 0 0 0

NET SURPLUS (DEFICIT) 49,448 1,332 0 0 0

TRANFSFER TO FUND 20.0 (2,319,480) 0 0

BEGINNING BALANCE 2,268,699 2,318,147 2,319,480 0 0

ENDING BALANCE 2,318,147 2,319,480 (0) 0 0

Funded liability for retirees as of 6/30/02 is $2.4 million, unfunded $1.4 million.

Fund closed 2007-08. Re-established as Fund 20.0

Fund established 11/3/95. Unfunded liability on July 1, 2001, was

$3.8 million for: current retirees, those eligible to retire, and those

working employees not yet eligible.

47

Sch Yr Enrollment Change%

Change

RL Amnt per

ADA

RL Entitle

Before Deficit

%

ChangeTotal State RL

%

Change

1974-75 17,735 (101) (.57%) $1,096.62 3.87% Incr $20,472,097 2.54% Incr

1975-76 17,287 (448) (2.53%) $1,169.67 6.66% Incr $22,240,533 8.64% Incr

1976-77 16,839 (448) (2.59%) $1,258.18 7.57% Incr $23,381,219 5.13% Incr

1977-78 15,930 (909) (5.40%) $1,362.42 8.28% Incr $24,519,821 4.87% Incr

1978-79 14,950 (980) (6.15%) $1,459.55 7.13% Incr $23,427,531 (4.45%) Decr

1979-80 14,151 (799) (5.34%) $1,621.31 11.08% Incr $25,345,520 8.19% Incr

1980-81 13,346 (805) (5.69%) $1,753.61 8.16% Incr $25,351,369 .02% Incr

1981-82 12,554 (792) (5.93%) $1,892.49 7.92% Incr $26,156,438 3.18% Incr

1982-83 11,802 (752) (5.99%) $1,892.49 .00% Incr $26,084,904 (.27%) Decr

1983-84 11,200 (602) (5.10%) $2,217.20 17.16% Incr $26,456,209 1.42% Incr

1984-85 10,658 (542) (4.84%) $2,341.20 5.59% Incr $27,381,906 3.50% Incr

1985-86 10,412 (246) (2.31%) $2,543.31 8.63% Incr $28,035,894 2.39% Incr

1986-87 10,148 (264) (2.54%) $2,709.13 6.52% Incr $28,328,318 1.04% Incr

1987-88 9,826 (322) (3.17%) $2,803.50 3.48% Incr $28,543,518 .76% Incr

1988-89 9,299 (527) (5.36%) $2,913.50 3.92% Incr $28,467,485 (.27%) Decr

1989-90 8,914 (385) (4.14%) $3,043.50 4.46% Incr $28,835,567 1.29% Incr

1990-91 9,004 90 1.01% $3,155.10 3,184.50 3.67% Incr $28,372,515 (1.61%) Decr

1991-92 8,714 (290) (3.22%) $3,165.32 3,330.50 .32% Incr $28,661,471 1.02% Incr

1992-93 8,584 (130) (1.49%) $3,185.10 3,419.50 .62% Incr $27,874,991 (2.74%) Decr

1993-94 8,627 43 .50% $3,200.22 3,483.50 .47% Incr $27,796,858 (.28%) Decr

1994-95 8,742 115 1.33% $3,198.09 3,593.50 (.07%) Decr $28,112,760 1.14% Incr

1995-96 8,895 153 1.75% $3,283.29 3,689.50 2.66% Incr $29,681,376 5.58% Incr

1996-97 9,180 285 3.20% $3,427.11 3,812.42 4.38% Incr $31,623,721 6.54% Incr

1997-98 9,295 115 1.25% $3,586.83 3,914.42 4.66% Incr $33,430,789 5.71% Incr

1998-99 9,556 261 2.81% $3,834.37 4,204.40 6.90% Incr $35,786,385 7.05% Incr

1999-00 10,076 520 5.44% $3,966.06 4,264.40 3.43% Incr $39,078,151 9.20% Incr

2000-01 10,540 464 4.61% $4,402.40 11.00% Incr $45,558,428 16.58% Incr

2001-02 10,924 384 3.64% $4,588.65 4.23% Incr $49,187,909 7.97% Incr

2002-03 11,219 295 2.70% $4,669.40 1.76% Incr $51,437,967 4.57% Incr

2003-04 11,607 388 3.46% $4,613.37 4,669.40 (1.20%) Decr $51,495,566 .11% Incr

2004-05 11,805 198 1.71% $4,800.88 4,905.99 4.06% Incr $54,006,832 4.88% Incr

2005-06 12,040 235 1.99% $4,905.99 5,116.99 2.19% Incr $57,878,735 7.17% Incr

2006-07 12,034 (6) (.05%) $5,525.61 12.63% Incr $64,411,514 11.29% Incr

2007-08 11,974 (60) (.50%) $5,778.95 4.58% Incr $67,663,385 5.05% Incr

2008-09 12,013 39 .33% $5,628.84 6,107.95 (2.60%) Decr $65,779,798 (2.78%) (est.) Decr

ADA = Average Daily Attendance

Revenue limit per ADA is rebenched to reflect exclusion of excused absences in 1998-99.

Funding for minimum teachers salary at $32,000 is folded into revenue limits in 2000-2001 school year.

Funding for minimum teachers salary at $34,000 is folded into revenue limits in 2001-2002 school year.

PALOS VERDES PENINSULA UNIFIED SCHOOL DISTRICTFACTS AND TRENDS

1. Second School Month Enrollment 2. Revenue Limit per ADA 3. Total State Revenue Limit

48


SITE INVENTORY

Site Location of Site

Date of

Acquisition

Year

Occupied

Gross

Acreage

Usable

Acreage

Elementary (K-5)

1. Lunada Bay 520 Paseo Lunado, PVE 1938 1957 10.6 9.2

2. Mira Catalina 30511 Lucania Dr., RPV 1962 1963 10.4 8.4

3. Miraleste (K-1) 6245 Via Canada, RPV 1929 1929 6.0 5.0

4. Montemalaga 1121 Via Nogales, PVE 1938 1960 9.7 8.1

5. Pedregal/Cornerstone 6069 Groveoak Place, RPV 1959 1961 9.4 8.6

6. Point Vicente 30540 Rue de la Pierre, RPV 1958 1962 10.4 8.9

7. Rancho Vista 4323 P.V. Dr. North, RHE 1958 1961 10.4 9.0

8. Silver Spur 5500 Ironwood St., RPV 1957 1957 10.0 8.8

9. Soleado 27800 Longhill Dr., RPV 1964 1968 10.2 9.2

10. Vista Grande 7032 Purpleridge Dr., RPV 1964 1965 11.6 9.2

11. Dapplegray (formerly 6-8) 3011 P.V. Dr. North, RHE 1954 1955 42.9 25.0

Intermediate (6-8)

1. Miraleste 29323 P.V. Dr. East, RPV 1963 1968 34.0 25.6

2. Palos Verdes 2161 Via Olivera PVE 1938 1964 27.0 15.9

3. Ridgecrest 28915 Northbay Rd., RPV 1964 1966 20.0 14.2

High School (9-12)

1. Palos Verdes Peninsula

(former Rolling Hills High

occupied 1964)

27118 Silver Spur Rd., RHE

1961 1991 38.0 27.5

2. Palos Verdes 600 Cloyden Rd., PVE 1961 1962 35.0 30.0

3. Rancho Del Mar (former

La Cresta Elementary

occupied 1965)

38 Crest Rd. W., RH

1960 1984 15.2 7.9

Adult Ed & Child Care

1. Adult Ed & Child Care 38 Crest Rd. W., RH 1960 1984 15.2 7.9

District

1. Crest Rd. (former Adm.

Center)

38 Crest Rd. W., RH

1960 1965 19.2 10.0

2. Valmonte (Adm. Center

occupied 1984)

3801 Via La Selva, PVE

1938 1950 10.3 9.6

*3. Lots C & D 1290 blk. PV Dr. West & Via

Pacheco 1938 N/A 2 lots

*4. Campo Verde SE corner P.V. Dr. West & Via

Coronel, PVE 1938 N/A 18.0 10.0

*5. Loma Del Mar SW corner Paseo del Mar & La

Rotunda, RPV 1968 N/A 8.5 8.4

+6. Malaga Cove 300 Paseo del Mar, PVE (moved

from Malaga Cove Plaza) 1925 1926 13.9 13.4

*7. Portuguese Bend North end of Forrestal Dr., RPV1968 N/A 21.9 14.3

*8. Via Zurita Lot C of tract #7334, PVE

* Site only, no buildings.

+ Closed school sites. Currently housing SELPA programs. As of May 2009

Transferred to PVE & PV Homes

Association in 1988 with reversion right

50

I. DIRECT SITE COSTSA. ELEMENTARY SCHOOLS

Cornerstone @ Pedregal 1,812,127Dapplegray 2,690,245Lunada Bay 1,794,137Mira Catalina 1,449,184Miraleste Elementary 409,648Montemalaga 1,929,455Point Vicente 1,611,021Rancho Vista 1,790,351Silver Spur 2,137,451Soleado 1,886,402Valmonte 414,310Vista Grande 2,268,068

TOTAL ELEMENTARY SCHOOLS 20,192,399

B. INTERMEDIATE SCHOOLSMiraleste Intermediate 4,171,286Palos Verdes Intermediate 4,025,636Ridgecrest Intermediate 3,547,073

TOTAL INTERMEDIATE SCHOOLS 11,743,995

C. HIGH SCHOOLSPalos Verdes Peninsula High 11,385,221Palos Verdes High 8,638,056

TOTAL HIGH SCHOOLS 20,023,277

TOTAL DIRECT SITE COSTS 51,959,671

5/21/09 7:50 AM

PALOS VERDES PENINSULA UNIFIED SCHOOL DISTRICTSUMMARY OF 2009-2010 BUDGET

General Fund 01.1 Expenditures

51

II. DISTRICT WIDEA. Teachers/Sub Teachers 7,869B. Gift Expenditure 1,179,970C. Indirect Cost/Transfers (293,369)D. Ed Foundation Allocation 44,983E. Other District Expense 3,447,283F. Parent-Teacher Conference 28,101G. Rancho Del Mar/Community Day SchH. Summer School/Hourly Programs 263,995I. Supplies/School BudgetJ. Retiree SavingsK. Teacher GrowthL. Utilities (Net of Districtwide Savings) 211,030

TOTAL DISTRICT WIDE COSTS 4,889,862

III. SUPPORT SERVICESA. Board of Education 428,047B. Office of Superintendent 403,081C. Office of Deputy Superintendent 296,489D. Repro Services (13,452)E. Community Services 1,000F. Fiscal Services 637,019G. Care of District Offices Buildings 69,711H. Purchasing & Stores 400,500I. Office of Human Resources 915,418J. Pupil Services 525,698K. Student Records Management 42,857L. Office of Educational Services 640,119M. Technology 964,040N. Maintenance & Operation 1,266,284

TOTAL SUPPORT SERVICES COSTS 6,576,811

IV. RESTRICTED CONTRIBUTIONA. Special Education 14,716,993B. Routine Restricted Maintenance Account 1,690,798C. Continuation Education 508,571D. Transportation 487,393

TOTAL RESTRICTED CONTRIBUTION 17,403,755

TOTAL 2009-2010 GENERAL FUND 01.1 BUDGET 80,830,099$

5/21/09 7:50 AM

PALOS VERDES PENINSULA UNIFIED SCHOOL DISTRICTSUMMARY OF 2009-2010 BUDGET

General Fund 01.1 Expenditures

52

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1011121314151617181920212223242526272829303132333435363738394041424344454647484950515253545556575859606162

B C D E F G H I J K L M N

CORNERSTONE DAPPLEGRAY LUNADA BAY MIRA CATALINA MIRALESTE ELEM MONTEMALAGAFTE TOTAL FTE TOTAL FTE TOTAL FTE TOTAL FTE TOTAL FTE TOTAL

Principal .91 131,362 1.00 132,763 1.00 132,726 1.00 119,285 1.00 132,706Assistant/Associate Principal Teachers 16.00 1,361,828 26.00 2,149,014 16.00 1,372,317 13.00 998,898 3.00 259,190 18.00 1,490,972Teachers, Outdoor Science 675 1,349 730 787 1,009SuppliesTchr/Activity Director Other Certificated College Fair Tchrs/Substitutes 14,568 23,675 14,568 11,837 2,734 16,389Stipends, Dept Chair Non Ath Stipends, Athletic Athletic Supplies Acad Decath/Proctor Sup/Acad Decath/Proctor/Stdnt & Law Librarians Counselors Choral/Clsrm Music Specialist Choral/Clsrm Music Supp & Oth Oper Exp Instructional Aides/OtherPlayground Supervisors 25,518 25,518 25,518 25,518 25,518 25,518Campus Supervisors Study Hall Supvr Lifeguards Career Center Tech Supplies, Career Center Int Typ Clk, Work Exp Supplies, Work Exp Writing Skill Aides Technology AidesClerical-Media Services 0.75 34,623Res Tech Asst-Media Svcs Library AidesOffice Manager, Elem/Int 1.00 62,606 1.00 62,637 1.00 62,637 1.00 62,210 0.33 21,148 1.00 55,510Secretary, Sr. Secretary, Registrar Secretary Int Typ Clk/Attendance PBX Receptionist Accnt Clk, Student Body Clerks, Hourly 1 9,722 1 8,460Int Typ Clk 0.49 21,683Int Typ Clk, Guidance Int Typ Clk, Health Clerks, Health Aides 1 9,332 0.25 6,421 1 8,891 0.25 4,562 0.13 5,885 1 9,332Custodians 2.00 109,089 2.25 136,242 1.50 93,781 1.50 101,628 0.5 33,060 1.75 98,313Groundskeepers .42 26,268 0.42 29,824 0.33 10,981 0.42 29,824 0.42 29,824 .42 26,268Pool Maintenance Custodial Supplies 4,306 3,209 4,601 8,789 5,808Copier Maintenance/Lease Purchase 5,535 2,520 4,986 6,453 1,887 5,626Gas 2,460 4,538 2,705 2,674 1,454 3,561Electricity 28,838 41,951 19,819 32,693 13,491 27,366Water 10,699 24,542 23,861 13,196 10,168 16,074Telephone 4,160 4,528 3,214 3,155 2,293 3,598Waste Disposal 5,992 6,891 3,080 5,992 2,996 2,945C.P.R. TOTAL SCHOOL COSTS 1,812,127 2,690,245 1,794,137 1,449,184 409,648 1,929,455

COST PER STUDENT 4,694.63$ 4,003.34$ 4,105.58$ 4,378.20$ 5,057.38$ 4,335.85$

PALOS VERDES PENINSULA UNIFIED SCHOOL DISTRICTYEAR: 2009-2010 SCHOOL COMPARISON SUMMARY

53

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O P Q R S T U V W X Y Z AA

POINT VICENTE SILVER SPUR SOLEADOFTE TOTAL FTE TOTAL FTE TOTAL FTE TOTAL FTE TOTAL FTE TOTAL

Principal 1.00 123,143 1.00 125,984 1.00 130,564 1.00 123,584 1.00 131,553Assistant/Associate Principal Teachers 14.90 1,202,671 16.00 1,350,756 21.00 1,646,320 17.00 1,438,696 4.00 302,730 20.00 1,782,533Teachers, Outdoor Science 675 899 1,012 787 1,012Supplies Tchr/Activity Director Other Certificated College Fair Tchrs/Substitutes 13,568 14,568 19,122 15,479 3,642 18,211Stipends, Dept Chair Non Ath Stipends, AthleticAthletic Supplies Acad Decath/Proctor Sup/Acad Decath/Proctor/Stdnt & Law Librarians Counselors Choral/Clsrm Music Specialist Choral/Clsrm Music Supp & Oth Oper Exp Instructional Aides/OtherPlayground Supervisors 25,518 25,518 25,518 25,518 25,518Campus Supervisors Study Hall Supvr Lifeguards Career Center Tech Supplies, Career Center Int Typ Clk, Work Exp Supplies, Work Exp Writing Skill Aides Technology AidesClerical-Media Services Res Tech Asst-Media Svcs Library AidesOffice Manager, Elem/Int 1.00 59,883 1.00 54,797 1.00 55,510 1.00 56,267 1.00 75,105Secretary, Sr. Secretary, Registrar Secretary Int Typ Clk/Attendance PBX Receptionist Accnt Clk, Student Body Clerks, Hourly 1 10,758 1.00 20,978 1 17,213 1 9,788 1 23,160Int Typ ClkInt Typ Clk, Guidance Int Typ Clk, Health Clerks, Health Aides 0.25 8,028 0.25 8,865 1 8,891 1 9,808 1 8,891Custodians 1.50 96,741 1.50 92,131 1.75 116,523 1.50 95,001 0.63 39,900 1.50 90,105Groundskeepers 0.33 10,981 0.42 29,824 0.42 26,268 0.42 29,824 0.33 10,981 0.42 26,268Pool Maintenance Custodial Supplies 5,132 5,563 6,626 6,653 2,500 4,947Copier Maintenance/Lease Purchase 6,290 5,965 5,985 6,076 6,365Gas 2,960 3,375 5,441 5,532 3,561 2,722Electricity 21,028 30,162 45,166 41,773 27,366 44,149Water 16,757 11,487 20,497 14,690 16,074 18,995Telephone 3,943 3,588 3,850 3,981 4,611 3,022Waste Disposal 2,945 5,891 2,945 2,945 2,945 5,512C.P.R. TOTAL SCHOOL COSTS 1,611,021 1,790,351 2,137,451 1,886,402 414,310 2,268,068

COST PER STUDENT 4,152.12$ 4,183.06$ 3,995.24$ 4,091.98$ 6,905.17$ 4,215.74$


RANCHO VISTA VISTA GRANDEVALMONTE

54

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AB AC AD AE AF AG AH AI AJ AK AL

MIRALESTE INT RIDGECREST P.V. PEN HIGH P.V. HIGHFTE TOTAL FTE TOTAL FTE TOTAL FTE TOTAL FTE TOTAL

Principal 1.00 131,527 1.00 137,328 1.00 152,248 1.00 175,988 1.00 163,722Assistant/Associate Principal 1.00 107,009 1.00 93,531 2.00 242,954 3.00 357,511Teachers 32.60 2,880,079 33.20 2,909,406 33.60 2,603,651 82.30 7,527,130 64.20 5,488,561Teachers, Safe School CoordinatorSupplies/Norris ContractTchr/Activity Director Other Certificated College Fair Tchrs/Substitutes 29,684 30,231 30,595 74,939 58,459Stipends, Dept Chair Non Ath 16,861 16,861 16,861 112,400 112,400Stipends, Athletic 261,588 167,850Athletic Supplies 90,000 60,000Acad Decath/Proctor Sup/Acad Decath/Proctor/Stdnt & Law Librarians 1.00 107,749 1.00 97,854Counselors 1 97,905 2.60 251,062 1.00 89,759 5.00 435,964 3.00 251,262Choral/Clsrm Music Specialist Choral/Clsrm Music Supp & Oth Oper Exp Instructional Aides/Other 2 12,279 8 50,903Playground Supervisors 25,518 25,518 25,518 Campus Supervisors 1.00 45,114 1.00 39,583 1.00 37,910 4.00 155,030 4.00 168,377Study Hall Supvr 1.00 72,665Lifeguards 2 21,330 Career Center Tech 1.00 64,287 1.00 47,220Supplies, Career Center Int Typ Clk, Work Exp 3 61,190 Supplies, Work Exp Writing Skill Aides Technology Aides 1 20,047 2 25,392 1 16,926 1.88 78,427Clerical-Media Services 1.00 47,297Res Tech Asst-Media Svcs 1.00 60,303Media Svcs Aides 2 12,266Library Aides 2 16,496 2 15,357 2 20,495 Int Typ Clk 2.00 113,677Secretary, Sr. 1.00 88,791 1.00 62,620Secretary, Registrar 1.00 69,467 1.00 66,378Secretary 1.00 62,324 1.00 64,133 1.00 62,606 0.50 35,132 1.00 57,263Int Typ Clk/Attendance 1.00 57,289 1.00 47,959 1.00 54,855 2.00 112,060 1.00 66,109PBX Receptionist Accnt Clk, Student Body 2.00 130,804 2.00 127,645Typ Clerks, Hourly 2 32,992 1 15,698Int Typ Clk, Guidance 1.00 57,181 1.00 54,771 1.00 55,510 2.50 147,938 2.00 108,481Int Typ Clk, Health 1.00 59,239Clerks, Health Aides 1 6,669 1 7,957 1 6,669 Custodians 2.50 172,939 2.00 122,874 2.00 129,785 7.75 512,393 7.13 431,984Groundskeepers 1.00 64,948 0.42 26,268 0.42 29,824 2.00 141,683 2.00 151,427Pool Maintenance 0.33 20,218 0.33 20,218 0.33 20,218Custodial Supplies 9,066 10,138 10,571 19,361 18,490Copier Maintenance/Lease Purchase 20,367 18,270 8,658 39,958 42,980Gas 72,811 8,029 5,152 55,354 38,484Electricity 166,858 48,815 46,961 268,429 149,633Water 42,412 27,118 21,924 59,541 35,497Telephone 12,467 11,548 9,762 28,906 12,601Waste Disposal 14,167 8,836 8,836 23,859 23,466C.P.R.

4,171,286 4,025,636 3,547,073 11,385,221 8,638,056

COST PER STUDENT 4,442.26$ 4,145.87$ 3,604.75$ 4,611.27$ 4,748.79$

PALOS VERDES INT


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100

101

102103104105106

B C D E F G H I J K L M N O P Q

YEAR: 2009-2010 SCHOOL: CORNERSTONE @ PEDREGALENROLLMENT: 386

STRS PERS OASDI MC H/W SUI W/C ARP GASB PERS RL OTHPOSITION FTE SALARY 8.25% 9.709% 6.20% 1.45% .30% 1.90% 3.75% .50% 3.311% BEN TOTALPrincipal .91 112,350 9,269 1,629 5,080 337 2,135 562 131,362Assistant/Associate Principal Teachers 16.00 1,126,689 87,346 6,595 4,212 16,338 87,815 3,386 21,410 5,639 2,398 1,361,828Teachers, Outdoor Education 600 50 9 2 11 3 675Supplies Tchr/Activity Director Other Certificated College Fair Tchrs/Substitutes 13,440 222 195 40 255 403 13 14,568Stipends, Dept Chair Non Ath Stipends, AthleticAthletic Supplies Acad Decath/Proctor Supplies, Acad Decath/Proctor/Stdnt & Law Librarians Counselors Choral/Clsrm Music Specialist Choral/Clsrm Music Supp & Oth Oper Exp Instructional Aides/OtherPlayground Supervisors 23,760 345 71 451 891 25,518Campus Supervisors Study Hall Supvr Lifeguards Career Center Tech Supplies, Career Center Int Typ Clk, Work Exp Supplies, Work Exp Writing Skill Aides Technology AidesClerical-Media Services Res Tech Asst-Media Svcs Library AidesOffice Manager, Elem/Int 1.00 46,500 4,515 2,883 674 5,237 140 884 233 1,540 62,606Secretary, Sr. Secretary, Registrar Secretary Int Typ Clk/Attendance PBX Receptionist Accnt Clk, Student Body Clerks, HourlyInt Typ Clk 1 8,279 120 25 157 310 8,891Int Typ Clk, Guidance Int Typ Clk, Health Clerks, Health Aides 1 8,689 126 26 165 326 9,332Custodians 2.00 83,937 8,149 5,204 1,217 5,536 252 1,595 420 2,779 109,089Groundskeepers .42 20,006 1,942 1,240 290 1,588 60 380 100 662 26,268Pool Maintenance Custodial Supplies 4,306Copier Maintenance/Lease Purchase 5,535Gas 2,460Electricity 28,838Water 10,699Telephone 4,160Waste Disposal 5,992

TOTAL SCHOOL COSTS 1,812,127

COST PER STUDENT 4,694.63$

5/21/09 7:50 AM


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100101102103104105106107108109110111112113114115116117118119120121122123124125

126

127

128129130131132


YEAR: 2009-2010 SCHOOL: DAPPLEGRAYENROLLMENT: 672

STRS PERS OASDI MC H/W SUI W/C ARP GASB PERS RL OTHPOSITION FTE SALARY 8.25% 9.709% 6.20% 1.45% .30% 1.90% 3.75% .50% 3.311% BEN TOTALPrincipal 1.00 113,489 9,363 1,646 5,202 340 2,156 567 132,763Assistant/Associate Principal Teachers 26.00 1,760,996 145,284 25,539 169,637 5,287 33,466 8,805 2,149,014Teachers, Outdoor Education 1,200 99 17 4 23 6 1,349Supplies Tchr/Activity Director Other Certificated College Fair Tchrs/Substitutes 21,840 360 317 66 415 655 22 23,675Stipends, Dept Chair Non Ath Stipends, Athletic Athletic Supplies Acad Decath/Proctor Supplies, Acad Decath/Proctor/Stdnt & Law Librarians Counselors Choral/Clsrm Music Specialist Choral/Clsrm Music Supp & Oth Oper Exp Instructional Aides/OtherPlayground Supervisors 23,760 345 71 451 891 25,518Campus Supervisors Study Hall Supvr Lifeguards Career Center Tech Supplies, Career Center Int Typ Clk, Work Exp Supplies, Work Exp Writing Skill Aides Technology AidesClerical-Media Services .75 27,363 2,657 1,697 397 864 82 520 137 906 34,623Res Tech Asst-Media Svcs Library AidesOffice Manager, Elem/Int 1.00 46,500 4,515 2,883 674 5,268 140 884 233 1,540 62,637Secretary, Sr. Secretary, Registrar Secretary Int Typ Clk/Attendance PBX Receptionist Accnt Clk, Student Body Clerks, HourlyInt Typ ClkInt Typ Clk, Guidance Int Typ Clk, Health Clerks, Health Aides .25 5,205 505 323 75 16 99 26 172 6,421Custodians 2.25 100,485 9,756 6,230 1,457 12,275 301 1,909 502 3,327 136,242Groundskeepers .42 21,631 2,100 1,341 314 3,138 65 411 108 716 29,824Pool Maintenance Custodial Supplies 3,209Copier Maintenance/Lease Purchase 2,520Gas 4,538Electricity 41,951Water 24,542Telephone 4,528Waste Disposal 6,891



5/21/09 7:50 AM


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100101102103

104

105

106107108109110


YEAR: 2009-2010 SCHOOL: LUNADA BAYENROLLMENT: 437

STRS PERS OASDI MC H/W SUI W/C ARP GASB PERS RL OTHPOSITION FTE SALARY 8.25% 9.709% 6.20% 1.45% .30% 1.90% 3.75% .50% 3.311% BEN TOTALPrincipal 1.00 113,489 9,363 1,646 5,165 340 2,156 567 132,726Assistant/Associate Principal Teachers 16.00 1,162,850 95,933 14,355 68,556 3,494 22,094 0 5,035 1,372,317Teachers, Outdoor Education 650 54 9 2 12 3 730Supplies Tchr/Activity Director Other Certificated College Fair Tchrs/Substitutes 13,440 222 195 40 255 403 13 14,568Stipends, Dept Chair Non Ath Stipends, AthleticAthletic Supplies Acad Decath/Proctor Supplies, Acad Decath/Proctor/Stdnt & Law Librarians Counselors Choral/Clsrm Music Specialist Choral/Clsrm Music Supp & Oth Oper Exp Instructional Aides/Other Playground Supervisors 23,760 345 71 451 891 25,518Campus Supervisors Study Hall Supvr Lifeguards Career Center Tech Supplies, Career Center Int Typ Clk, Work Exp Supplies, Work Exp Writing Skill Aides Technology AidesClerical-Media Services Res Tech Asst-Media Svcs Library AidesOffice Manager, Elem/Int 1.00 46,500 4,515 2,883 674 5,268 140 884 233 1,540 62,637Secretary, Sr. Secretary, Registrar Secretary Int Typ Clk/Attendance PBX Receptionist Accnt Clk, Student Body Clerks, Hourly 1 9,053 131 27 172 339 9,722Int Typ ClkInt Typ Clk, Guidance Int Typ Clk, Health Clerks, Health Aides 1 8,279 120 25 157 310 8,891Custodians 1.50 69,602 6,758 4,315 1,009 7,913 209 1,322 348 2,305 93,781Groundskeepers .33 7,473 726 463 108 1,763 22 142 37 247 10,981Pool Maintenance Custodial Supplies 4,601Copier Maintenance/Lease Purchase 4,986Gas 2,705Electricity 19,819Water 23,861Telephone 3,214Waste Disposal 3,080



* FUNDED BY THE PENINSULA EDUCATION FOUNDATION # PARTIALLY PAID BY PARCEL TAX

5/21/09 7:50 AM


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94

95

96979899

100


YEAR: 2009-2010 SCHOOL: MIRA CATALINAENROLLMENT: 331

STRS PERS OASDI MC H/W SUI W/C ARP GASB PERS RL OTHPOSITION FTE SALARY 8.25% 9.709% 6.20% 1.45% .30% 1.90% 3.75% .50% 3.311% BEN TOTALPrincipal 1.00 99,192 8,183 1,438 7,793 298 1,885 496 119,285Assistant/Associate Principal Teachers 13.00 835,910 68,966 12,121 59,328 2,509 15,883 4,181 998,898Teachers, Outdoor Education 700 58 10 2 13 4 787Supplies Tchr/Activity Director Other Certificated College Fair Tchrs/Substitutes 10,920 180 158 33 207 328 11 11,837Stipends, Dept Chair Non Ath Stipends, AthleticAthletic Supplies Acad Decath/Proctor Supplies, Acad Decath/Proctor/Stdnt & Law Librarians Counselors Choral/Clsrm Music Specialist Choral/Clsrm Music Supp & Oth Oper Exp Instructional Aides/OtherPlayground Supervisors 23,760 345 71 451 891 25,518Campus Supervisors Study Hall Supvr Lifeguards Career Center Tech Supplies, Career Center Int Typ Clk, Work Exp Supplies, Work Exp Writing Skill Aides Technology AidesClerical-Media Services Res Tech Asst-Media Svcs Library AidesOffice Manager, Elem/Int 1.00 44,294 4,301 2,746 642 7,564 133 842 221 1,467 62,210Secretary, Sr. Secretary, Registrar Secretary Int Typ Clk/Attendance PBX Receptionist Accnt Clk, Student Body Clerks, HourlyInt Typ Clk .49 16,875 1,638 1,046 245 864 51 321 84 559 21,683Int Typ Clk, Guidance Int Typ Clk, Health Clerks, Health Aides .25 3,699 359 229 54 11 70 18 122 4,562Custodians 1.50 75,940 7,373 4,708 1,101 7,941 228 1,443 380 2,514 101,628Groundskeepers .42 21,631 2,100 1,341 314 3,138 65 411 108 716 29,824Custodial Supplies 8,789Pool Maintenance Copier Maintenance/Lease Purchase 6,453Gas 2,674Electricity 32,693Water 13,196Telephone 3,155Waste Disposal 5,992



5/21/09 7:50 AM


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63

64

65

66676869


YEAR: 2009-2010 SCHOOL: MIRALESTE ELEMENTARYENROLLMENT: 81

STRS PERS OASDI MC H/W SUI W/C ARP GASB PERS RL OTHPOSITION FTE SALARY 8.25% 9.709% 6.20% 1.45% .30% 1.90% 3.75% .50% 3.311% BEN TOTALPrincipal Assistant/Associate Principal Teachers 3.00 221,865 18,304 1,963 11,065 667 4,216 1,110 259,190Teachers, Outdoor Education Supplies Tchr/Activity Director Other Certificated College Fair Tchrs/Substitutes 2,520 42 37 8 48 76 3 2,734Stipends, Dept Chair Non Ath Stipends, Athletic Athletic Supplies Acad Decath/Proctor Supplies, Acad Decath/Proctor/Stdnt & Law Librarians Counselors Choral/Clsrm Music Specialist Choral/Clsrm Music Supp & Oth Oper Exp Instructional Aides/OtherPlayground Supervisors 23,760 345 71 451 891 25,518Campus Supervisors Study Hall Supvr Lifeguards Career Center Tech Supplies, Career Center Int Typ Clk, Work Exp Supplies, Work Exp Writing Skill Aides Technology Aides Clerical-Media Services Res Tech Asst-Media Svcs Library Aides Office Manager, Elem/Int .33 16,908 1,642 1,048 245 288 51 321 85 560 21,148Secretary, Sr. Secretary, Registrar Secretary Int Typ Clk/Attendance PBX Receptionist Accnt Clk, Student Body Clerks, HourlyInt Typ ClkInt Typ Clk, Guidance Int Typ Clk, Health Clerks, Health Aides .13 4,770 463 296 69 14 91 24 158 5,885Custodians .50 24,728 2,401 1,533 359 2,552 74 470 124 819 33,060Groundskeepers .42 21,631 2,100 1,341 314 3,138 65 411 108 716 29,824Pool Maintenance Copier Maintenance/Lease Purchase 1,887Gas 1,454Electricity 13,491Water 10,168Telephone 2,293Waste Disposal 2,996

TOTAL SCHOOL COSTS 409,648


5/21/09 7:50 AM


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100101

102

103

104105106107108


YEAR: 2009-2010 SCHOOL: MONTEMALAGAENROLLMENT: 445

STRS PERS OASDI MC H/W SUI W/C ARP GASB PERS RL OTHPOSITION FTE SALARY 8.25% 9.709% 6.20% 1.45% .30% 1.90% 3.75% .50% 3.311% BEN TOTALPrincipal 1.00 113,489 9,363 1,646 5,145 340 2,156 567 132,706Assistant/Associate Principal Teachers 18.00 1,253,710 103,431 18,180 82,126 3,764 23,823 5,938 1,490,972Teachers, Outdoor Education 900 74 13 17 5 1,009Supplies Tchr/Activity Director Other Certificated College Fair Tchrs/Substitutes 15,120 249 219 45 287 454 15 16,389Stipends, Dept Chair Non Ath Stipends, AthleticAthletic Supplies Acad Decath/Proctor Supplies, Acad Decath/Proctor/Stdnt & Law Librarians Counselors Choral/Clsrm Music Specialist Choral/Clsrm Music Supp & Oth Oper Exp Instructional Aides/OtherPlayground Supervisors 23,760 345 71 451 891 25,518Campus Supervisors Study Hall Supvr Lifeguards Career Center Tech Supplies, Career Center Int Typ Clk, Work Exp Supplies, Work Exp Writing Skill Aides Technology AidesClerical-Media Services Res Tech Asst-Media Svcs Library AidesOffice Manager, Elem/Int 1.00 44,294 4,301 2,746 642 864 133 842 221 1,467 55,510Secretary, Sr. Secretary, Registrar Secretary Int Typ Clk/Attendance PBX Receptionist Accnt Clk, Student Body Clerks, Hourly 1 7,877 114 24 150 295 8,460Int Typ ClkInt Typ Clk, Guidance Int Typ Clk, Health Clerks, Health Aides 1 8,689 126 26 165 326 9,332Custodians 1.75 71,858 6,977 4,455 1,042 9,662 216 1,365 359 2,379 98,313Groundskeepers .42 20,006 1,942 1,240 290 1,588 60 380 100 662 26,268Pool Maintenance Custodial Supplies 5,808Copier Maintenance/Lease Purchase 5,626Gas 3,561Electricity 27,366Water 16,074Telephone 3,598Waste Disposal 2,945



* FUNDED BY THE PENINSULA EDUCATION FOUNDATION 5/21/09 7:50 AM

# PARTIALLY FUNDED BY THE PARCEL TAX


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99

100

101102103104105


YEAR: 2009-2010 SCHOOL: POINT VICENTEENROLLMENT: 388

STRS PERS OASDI MC H/W SUI W/C ARP GASB PERS RL OTHPOSITION FTE SALARY 8.25% 9.709% 6.20% 1.45% .30% 1.90% 3.75% .50% 3.311% BEN TOTALPrincipal 1.00 103,280 8,521 1,498 7,056 310 1,962 516 123,143Assistant/Associate Principal Teachers 14.90 1,019,323 84,096 14,781 57,463 3,059 19,368 4,581 1,202,671Teachers, Outdoor Education 600 50 9 2 11 3 675Supplies Tchr/Activity Director Other Certificated College Fair Tchrs/Substitutes 12,516 207 181 38 238 375 13 13,568Stipends, Dept Chair Non Ath Stipends, AthleticAthletic Supplies Acad Decath/Proctor Supplies, Acad Decath/Proctor/Stdnt & Law Librarians Counselors Choral/Clsrm Music Specialist Choral/Clsrm Music Supp & Oth Oper Exp Instructional Aides/OtherPlayground Supervisors 23,760 345 71 451 891 25,518Campus Supervisors Study Hall Supvr Lifeguards Career Center Tech Supplies, Career Center Int Typ Clk, Work Exp Supplies, Work Exp Writing Skill Aides Technology AidesClerical-Media Services Res Tech Asst-Media Svcs Library AidesOffice Manager, Elem/Int 1.00 44,294 4,301 2,746 642 5,237 133 842 221 1,467 59,883Secretary, Sr. Secretary, Registrar Secretary Int Typ Clk/Attendance PBX Receptionist Accnt Clk, Student Body Clerks, Hourly 1 10,017 145 30 190 376 10,758Int Typ ClkInt Typ Clk, Guidance Int Typ Clk, Health Clerks, Health Aides 0.25 6,507 632 403 94 20 124 33 215 8,028Custodians 1.50 70,787 6,873 4,389 1,026 9,411 212 1,345 354 2,344 96,741Groundskeepers .33 7,473 726 463 108 1,763 22 142 37 247 10,981Pool Maintenance Custodial Supplies 5,132Copier Maintenance/Lease Purchase 6,290Gas 2,960Electricity 21,028Water 16,757Telephone 3,943Waste Disposal 2,945



5/21/09 7:50 AM


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100101102103104105106107108109

110

111

112113114115116


YEAR: 2009-2010 SCHOOL: RANCHO VISTAENROLLMENT: 428

STRS PERS OASDI MC H/W SUI W/C ARP GASB PERS RL OTHPOSITION FTE SALARY 8.25% 9.709% 6.20% 1.45% .30% 1.90% 3.75% .50% 3.311% BEN TOTALPrincipal 1.00 111,432 9,193 1,616 735 334 2,117 557 125,984Assistant/Associate Principal .Teachers 16.00 1,131,926 93,386 16,419 78,450 3,401 21,510 5,664 1,350,756Teachers, Outdoor Education 800 66 12 2 15 4 899Supplies Tchr/Activity DirectorOther Certificated College Fair Tchrs/Substitutes 13,440 222 195 40 255 403 13 14,568Stipends, Dept Chair Non Ath Stipends, AthleticAthletic Supplies Acad Decath/Proctor Supplies, Acad Decath/Proctor/Stdnt & Law Librarians Counselors Choral/Clsrm Music Specialist Choral/Clsrm Music Supp & Oth Oper Exp Instructional Aides/OtherPlayground Supervisors 23,760 345 71 451 891 25,518Campus Supervisors Study Hall Supvr Lifeguards Career Center Tech Supplies, Career Center Int Typ Clk, Work Exp Supplies, Work Exp Writing Skill Aides Technology AidesClerical-Media Services Res Tech Asst-Media Svcs Library AidesOffice Manager, Elem/Int 1.00 40,125 3,896 2,488 582 5,294 120 762 201 1,329 54,797Secretary, Sr. Secretary, Registrar Secretary Int Typ Clk/Attendance PBX Receptionist Accnt Clk, Student Body Clerks, Hourly 1 19,533 283 59 371 732 20,978Int Typ ClkInt Typ Clk, Guidance Int Typ Clk, Health Clerks, Health Aides .25 7,185 698 445 104 22 137 36 238 8,865Custodians 1.50 67,322 6,536 4,174 976 9,076 202 1,279 337 2,229 92,131Groundskeepers .42 21,631 2,100 1,341 314 3,138 65 411 108 716 29,824Pool Maintenance Custodial Supplies 5,563Copier Maintenance/Lease Purchase 5,965Gas 3,375Electricity 30,162Water 11,487Telephone 3,588Waste Disposal 5,891



5/21/09 7:50 AM


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100101102103104105106107

108

109

110111112113114


YEAR: 2009-2010 SCHOOL: SILVER SPURENROLLMENT: 535

STRS PERS OASDI MC H/W SUI W/C ARP GASB PERS RL OTHPOSITION FTE SALARY 8.25% 9.709% 6.20% 1.45% .30% 1.90% 3.75% .50% 3.311% BEN TOTALPrincipal 1.00 111,432 9,193 1,616 5,315 334 2,117 557 130,564Assistant/Associate Principal Teachers 21.00 1,381,963 114,014 20,042 92,980 4,154 26,258 6,909 1,646,320Teachers, Outdoor Education 900 74 13 3 17 5 1,012Supplies Tchr/Activity Director Other Certificated College Fair Tchrs/Substitutes 17,640 291 256 53 335 529 18 19,122Stipends, Dept Chair Non Ath Stipends, AthleticAthletic Supplies Acad Decath/Proctor Supplies, Acad Decath/Proctor/Stdnt & Law Librarians Counselors Choral/Clsrm Music Specialist Choral/Clsrm Music Supp & Oth Oper Exp Instructional Aides/OtherPlayground Supervisors 23,760 345 71 451 891 25,518Campus Supervisors Study Hall Supvr Lifeguards Career Center Tech Supplies, Career Center Int Typ Clk, Work Exp Supplies, Work Exp Writing Skill Aides Technology AidesClerical-Media Services Res Tech Asst-Media Svcs Library AidesOffice Manager, Elem/Int 1.00 44,294 4,301 2,746 642 864 133 842 221 1,467 55,510Secretary, Sr. Secretary, Registrar Secretary Int Typ Clk/Attendance PBX Receptionist Accnt Clk, Student Body Clerks, Hourly 1 16,027 232 48 305 601 17,213Int Typ ClkInt Typ Clk, Guidance Int Typ Clk, Health Clerks, Health Aides 1 8,279 120 25 157 310 8,891Custodians 1.75 86,600 8,408 5,369 1,256 9,685 260 1,645 433 2,867 116,523Groundskeepers .42 20,006 1,942 1,240 290 1,588 60 380 100 662 26,268Pool Maintenance Custodial Supplies 6,626Copier Maintenance/Lease Purchase 5,985Gas 5,441Electricity 45,166Water 20,497Telephone 3,850Waste Disposal 2,945



5/21/09 7:50 AM


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102

103

104105106107108


YEAR: 2009-2010 SCHOOL: SOLEADOENROLLMENT: 461

STRS PERS OASDI MC H/W SUI W/C ARP GASB PERS RL OTHPOSITION FTE SALARY 8.25% 9.709% 6.20% 1.45% .30% 1.90% 3.75% .50% 3.311% BEN TOTALPrincipal 1.00 105,349 8,691 1,528 5,171 316 2,002 527 123,584Assistant/Associate Principal Teachers 17.00 1,198,357 94,050 5,668 3,620 16,124 86,455 3,597 22,772 5,993 2,060 1,438,696Teachers, Outdoor Education 700 58 10 2 13 4 787Supplies Tchr/Activity Director Other Certificated College Fair Tchrs/Substitutes 14,280 236 207 43 271 428 14 15,479Stipends, Dept Chair Non Ath Stipends, AthleticAthletic Supplies Acad Decath/Proctor Supplies, Acad Decath/Proctor/Stdnt & Law Librarians Counselors Choral/Clsrm Music Specialist Choral/Clsrm Music Supp & Oth Oper Exp Instructional Aides/OtherPlayground Supervisors 23,760 345 71 451 891 25,518Campus Supervisors Study Hall Supvr Lifeguards Career Center Tech Supplies, Career Center Int Typ Clk, Work Exp Supplies, Work Exp Writing Skill Aides Technology AidesClerical-Media Services Res Tech Asst-Media Svcs Library AidesOffice Manager, Elem/Int 1.00 40,125 3,896 2,488 582 6,764 120 762 201 1,329 56,267Secretary, Sr. Secretary, Registrar Secretary Int Typ Clk/Attendance PBX Receptionist Accnt Clk, Student Body Clerks, Hourly 1 9,114 132 27 173 342 9,788Int Typ ClkInt Typ Clk, Guidance Int Typ Clk, Health Clerks, Health Aides 1 9,133 132 27 174 342 9,808Custodians 1.50 69,602 6,758 4,315 1,009 9,133 209 1,322 348 2,305 95,001Groundskeepers .42 21,631 2,100 1,341 314 3,138 65 411 108 716 29,824Pool Maintenance Custodial Supplies 6,653Copier Maintenance/Lease Purchase 6,076Gas 5,532Electricity 41,773Water 14,690Telephone 3,981Waste Disposal 2,945



5/21/09 7:50 AM


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68

69

7071727374


YEAR: 2009-2010 SCHOOL: VALMONTEENROLLMENT: 60

STRS PERS OASDI MC H/W SUI W/C ARP GASB PERS RL OTHPOSITION FTE SALARY 8.25% 9.709% 6.20% 1.45% .30% 1.90% 3.75% .50% 3.311% BEN TOTALPrincipalAssistant/Associate Principal Teachers 4.00 248,930 20,537 3,610 22,928 748 4,731 1,246 302,730Teachers, Outdoor Education Supplies Tchr/Activity Director Other Certificated College Fair Tchrs/Substitutes 3,360 55 49 10 64 101 3 3,642Stipends, Dept Chair Non Ath Stipends, AthleticAthletic Supplies Acad Decath/Proctor Supplies, Acad Decath/Proctor/Stdnt & Law Librarians Counselors Choral/Clsrm Music Specialist Choral/Clsrm Music Supp & Oth Oper Exp Instructional Aides/OtherPlayground Supervisors Campus Supervisors Study Hall Supvr Lifeguards Career Center Tech Supplies, Career Center Int Typ Clk, Work Exp Supplies, Work Exp Writing Skill Aides Technology AidesClerical-Media Services Res Tech Asst-Media Svcs Library AidesOffice Manager, Elem/IntSecretary, Sr. Secretary, Registrar Secretary Int Typ Clk/Attendance PBX Receptionist Accnt Clk, Student Body Clerks, HourlyInt Typ ClkInt Typ Clk, GuidanceInt Typ Clk, HealthClerks, Health AidesCustodians .63 28,051 2,723 1,739 407 5,294 84 533 140 929 39,900Groundskeepers .33 7,473 726 463 108 1,763 22 142 37 247 10,981Custodial Supplies 2,500Pool Maintenance Copier Maintenance/Lease PurchaseGas 3,561Electricity 27,366Water 16,074Telephone 4,611Waste Disposal 2,945



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YEAR: 2009-2010 SCHOOL: VISTA GRANDEENROLLMENT: 538

STRS PERS OASDI MC H/W SUI W/C ARP GASB PERS RL OTHPOSITION FTE SALARY 8.25% 9.709% 6.20% 1.45% .30% 1.90% 3.75% .50% 3.311% BEN TOTALPrincipal 1.00 112,467 9,279 1,631 5,140 337 2,137 562 131,553Assistant/Associate Principal Teachers 20.00 1,474,229 117,178 5,231 3,341 20,123 120,724 4,426 28,012 7,368 1,901 1,782,533Teachers, Outdoor Education 900 74 13 3 17 5 1,012Supplies Tchr/Activity Director Other Certificated College Fair Tchrs/Substitutes 16,800 277 244 50 319 504 17 18,211Stipends, Dept Chair Non Ath Stipends, AthleticAthletic Supplies Acad Decath/Proctor Supplies, Acad Decath/Proctor/Stdnt & Law Librarians Counselors Choral/Clsrm Music Specialist Choral/Clsrm Music Supp & Oth Oper Exp Instructional Aides/OtherPlayground Supervisors 23,760 345 71 451 891 25,518Campus Supervisors Study Hall Supvr Lifeguards Career Center Tech Supplies, Career Center Int Typ Clk, Work Exp Supplies, Work Exp Writing Skill Aides Technology AidesClerical-Media Services Res Tech Asst-Media Svcs Library AidesOffice Manager, Elem/Int 1.00 56,607 5,496 3,510 821 5,268 170 1,076 283 1,874 75,105Secretary, Sr. Secretary, Registrar Secretary Int Typ Clk/Attendance PBX Receptionist Accnt Clk, Student Body Clerks, Hourly 1 21,563 313 65 410 809 23,160Int Typ ClkInt Typ Clk, Guidance Int Typ Clk, Health Clerks, Health Aides 1 8,279 120 25 157 310 8,891Custodians 1.50 70,787 6,873 4,389 1,026 2,775 212 1,345 354 2,344 90,105Groundskeepers .42 20,006 1,942 1,240 290 1,588 60 380 100 662 26,268Pool Maintenance Custodial Supplies 4,947Copier Maintenance/Lease Purchase 6,365Gas 2,722Electricity 44,149Water 18,995Telephone 3,022Waste Disposal 5,512



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YEAR: 2009-2010 SCHOOL: MIRALESTE INTERMEDIATEENROLLMENT: 939

STRS PERS OASDI MC H/W SUI W/C ARP GASB PERS RL OTHPOSITION FTE SALARY 8.25% 9.709% 6.20% 1.45% .30% 1.90% 3.75% .50% 3.311% BEN TOTALPrincipal 1.00 110,028 9,077 1,595 7,856 330 2,091 550 131,527Assistant/Associate Principal 1.00 88,588 7,309 1,285 7,435 266 1,683 443 107,009

# Teachers 32.60 2,416,774 199,387 35,047 163,611 7,248 45,922 12,090 2,880,079Teachers, Outdoor Education Supplies Tchr/Activity Director Other Certificated College Fair Tchrs/Substitutes 27,384 452 397 82 520 822 27 29,684Stipends, Dept Chair, Non Ath 15,000 1,238 218 45 285 75 16,861Stipends, Athletic Athletic Supplies Acad Decath/Proctor Supplies, Acad Decath/Proctor/Stdnt & Law Librarians Counselors 1.00 80,420 6,635 1,166 7,513 241 1,528 402 97,905Choral/Clsrm Music SpecialistChoral/Clsrm Music Supp & Oth Oper Exp Instructional Aides/Other Playground Supervisors 23,760 345 71 451 891 25,518Campus Supervisors 1.00 32,277 3,134 2,001 468 5,294 97 613 161 1,069 45,114Study Hall Supvr Lifeguards 2 19,860 288 60 377 745 21,330Career Center Tech Supplies, Career Center Int Typ Clk, Work Exp Supplies, Work Exp Writing Skill Aides

* Technology Aides .55 17,756 257 978 53 337 666 20,047Clerical-Media Services Res Tech Asst-Media Svcs Media Svcs Aides

* Library Aides 2 15,359 223 46 292 576 16,496Office Manager, Elem/IntSecretary, Sr. Secretary, Registrar Secretary 1.00 44,294 4,301 2,746 642 7,678 133 842 221 1,467 62,324Int Typ Clk/Attendance 1.00 42,146 4,092 2,613 611 5,294 126 801 211 1,395 57,289PBX Receptionist Accnt Clk, Student Body Typ Clerks, Hourly Int Typ Clk, Guidance 1.00 40,125 3,896 2,488 582 7,678 120 762 201 1,329 57,181Int Typ Clk, Health Clerks, Health Aides 1 6,209 90 19 118 233 6,669Custodians 2.50 125,408 12,176 7,775 1,818 18,224 376 2,383 627 4,152 172,939Groundskeepers 1.00 47,162 4,579 2,924 684 6,764 141 896 236 1,562 64,948Pool Maintenance .33 14,959 1,452 927 217 1,764 45 284 75 495 20,218Custodial Supplies 9,066Copier Maintenance/Lease Purchase 20,367Gas 72,811Electricity 166,858Water 42,412Telephone 12,467Waste Disposal 14,167



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* Partially funded by the Peninsula Education Foundation


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YEAR: 2009-2010 SCHOOL: PALOS VERDES INTERMEDIATEENROLLMENT: 971

STRS PERS OASDI MC H/W SUI W/C ARP GASB PERS RL OTHPOSITION FTE SALARY 8.25% 9.709% 6.20% 1.45% .30% 1.90% 3.75% .50% 3.311% BEN TOTALPrincipal 1.00 109,006 8,993 1,581 14,805 327 2,071 545 137,328Assistant/Associate Principal .83 103,401 8,531 1,499 4,287 310 1,965 517 120,510

# Teachers 33.20 2,453,373 202,407 34,324 153,336 7,366 46,621 11,979 2,909,406Teachers, Outdoor Education Supplies Tchr/Activity Director Other Certificated College Fair Tchrs/Substitutes 27,888 460 404 84 530 837 28 30,231Stipends, Dept Chair Non Ath 15,000 1,238 218 45 285 75 16,861Stipends, Athletic Athletic Supplies Acad Decath/Proctor Supplies, Acad Decath/Proctor/Stdnt & Law Librarians

* Counselors 2.60 208,019 17,162 3,016 17,247 625 3,953 1,040 251,062Choral/Clsrm Music Specialist Choral/Clsrm Music Supp & Oth Oper Exp Instructional Aides/Other Playground Supervisors 23,760 345 71 451 891 25,518Campus Supervisors 1.00 27,794 2,699 1,723 403 5,294 83 528 139 920 39,583Study Hall Supvr Lifeguards Career Center Tech Supplies, Career Center Int Typ Clk, Work Exp Supplies, Work Exp Writing Skill AidesTechnology Aides 2 21,476 311 64 408 805 23,064Clerical-Media Services Res Tech Asst-Media Svcs Media Svcs AidesLibrary Aides 2 14,299 207 43 272 536 15,357Office Manager, Elem/Int Secretary, Sr. Secretary, Registrar Secretary 1.00 46,500 4,515 2,883 674 6,764 140 884 233 1,540 64,133Int Typ Clk/Attendance 1.00 38,173 3,706 2,367 554 864 115 725 191 1,264 47,959PBX Receptionist Accnt Clk, Student Body Typ Clerks, Hourly Int Typ Clk, Guidance 1.00 40,125 3,896 2,488 582 5,268 120 762 201 1,329 54,771Int Typ Clk, Health Clerks, Health Aides 1 7,409 107 22 141 278 7,957Custodians 2.00 89,825 8,721 5,569 1,302 12,058 269 1,707 449 2,974 122,874Groundskeepers .42 20,006 1,942 1,240 290 1,588 60 380 100 662 26,268Pool MaintenanceCustodial Supplies 10,138Copier Maintenance/Lease Purchase 18,270Gas 8,029Electricity 48,815Water 27,118Telephone 11,548Waste Disposal 8,836



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YEAR: 2009-2010 SCHOOL: RIDGECREST INTERMEDIATEENROLLMENT: 984

STRS PERS OASDI MC H/W SUI W/C ARP GASB PERS RL OTHPOSITION FTE SALARY 8.25% 9.709% 6.20% 1.45% .30% 1.90% 3.75% .50% 3.311% BEN TOTALPrincipal 1.00 121,263 10,004 1,758 15,949 364 2,304 606 152,248Assistant/Associate Principal 1.00 78,667 6,490 1,141 5,109 236 1,495 393 93,531

# Teachers 33.60 2,161,386 178,314 29,838 176,113 6,488 41,071 10,441 2,603,651Teachers, Outdoor Education Supplies Tchr/Activity Director Other Certificated College Fair Tchrs/Substitutes 28,224 466 409 85 536 847 28 30,595Stipends, Dept Chair Non Ath 15,000 1,238 218 45 285 75 16,861Stipends, Athletic Athletic Supplies Acad Decath/Proctor Supplies, Acad Decath/Proctor/Stdnt & Law Librarians Counselors 1.00 69,770 5,756 1,012 11,337 209 1,326 349 89,759Choral/Clsrm Music Specialist Choral/Clsrm Music Supp & Oth Oper Exp Instructional Aides/Other Playground Supervisors 23,760 345 71 451 891 25,518Campus Supervisors 1.00 26,439 2,567 1,639 383 5,294 79 502 132 875 37,910Study Hall Supvr Lifeguards Career Center Tech Supplies, Career Center Int Typ Clk, Work Exp Supplies, Work Exp Writing Skill AidesTechnology Aides 2 23,642 343 71 449 887 25,392Clerical-Media Services Res Tech Asst-Media Svcs Media Svcs AidesLibrary Aides 2 19,082 277 57 363 716 20,495Office Manager, Elem/Int Secretary, Sr. Secretary, Registrar Secretary 1.00 46,500 4,515 2,883 674 5,237 140 884 233 1,540 62,606Int Typ Clk/Attendance 1.00 40,125 3,896 2,488 582 5,352 120 762 201 1,329 54,855PBX Receptionist Accnt Clk, Student Body Typ Clerks, Hourly Int Typ Clk, Guidance 1.00 44,294 4,301 2,746 642 864 133 842 221 1,467 55,510Int Typ Clk, Health Clerks, Health Aides 1 6,209 90 19 118 233 6,669Custodians 2.00 96,617 9,381 5,990 1,401 10,588 290 1,836 483 3,199 129,785Groundskeepers .42 21,631 2,100 1,341 314 3,138 65 411 108 716 29,824Pool Maintenance Custodial Supplies 10,571Copier Maintenance/Lease Purchase 8,658Gas 5,152Electricity 46,961Water 21,924Telephone 9,762Waste Disposal 8,836



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YEAR: 2009-2010 SCHOOL: PALOS VERDES PENINSULA HIGHENROLLMENT: 2,469

STRS PERS OASDI MC H/W SUI W/C ARP GASB PERS RL OTHPOSITION FTE SALARY 8.25% 9.709% 6.20% 1.45% .30% 1.90% 3.75% .50% 3.311% BEN TOTALPrincipal 1.00 147,398 12,160 2,137 10,313 442 2,801 737 175,988Assistant/Associate Principal 2.00 205,581 16,960 2,981 11,881 617 3,906 1,028 242,954

# Teachers 82.30 6,297,444 519,557 85,199 456,188 18,905 119,651 30,186 7,527,130Teachers, Outdoor Education Supplies Tchr/Activity DirectorOther Certificated College Fair Tchrs/Substitutes 69,132 1,141 1,002 207 1,314 2,074 69 74,939Stipends, Dept Chair Non Ath 100,000 8,250 1,450 300 1,900 500 112,400Stipends, Athletic 200,000 10,775 19,418 12,400 2,900 600 3,800 2,625 1,030 8,040 261,588Athletic Supplies 90,000Acad Decath/Proctor Supplies, Acad Decath/Proctor/Stdnt 1,000Librarians 1.00 83,047 8,063 5,149 1,204 5,294 249 1,578 415 2,750 107,749

* Counselors 5.00 353,449 24,164 5,879 3,754 5,124 31,913 1,061 6,716 1,767 2,137 435,964Choral/Clsrm Music Specialist Choral/Clsrm Music Supp & Oth Op Instructional Aides/Other 2 11,421 166 34 217 428 13 12,279Playground Supervisors Campus Supervisors 4.00 114,637 9,743 6,222 1,662 15,883 344 2,178 536 502 3,323 155,030Study Hall Supvr 1.00 54,608 5,302 3,386 792 5,294 164 1,038 273 1,808 72,665Lifeguards Career Center Tech 1.00 45,977 4,464 2,851 667 7,564 138 874 230 1,522 64,287Supplies, Career Center Int Typ Clk, Work Exp 3 57,834 839 174 174 2,169 61,190Supplies, Work Exp Writing Skill AidesTechnology Aides 1 15,760 229 47 299 591 16,926Clerical-Media ServicesRes Tech Asst-Media Svcs 1.00 48,776 4,736 3,024 707 128 146 927 244 1,615 60,303Media Svcs Aides 2 11,421 166 34 217 428 12,266Library Aides Int Typ Clk 2.00 87,620 8,507 5,432 1,270 5,581 263 1,665 438 2,901 113,677Secretary, Sr. 1.00 66,528 6,459 4,125 965 6,714 200 1,264 333 2,203 88,791Secretary, Registrar 1.00 52,038 5,052 3,226 755 5,268 156 989 260 1,723 69,467Secretary .50 25,364 2,463 1,573 368 3,839 76 482 127 840 35,132Int Typ Clk/Attendance 2.00 82,271 7,988 5,101 1,193 10,562 247 1,563 411 2,724 112,060PBX ReceptionistAccnt Clk, Student Body 2.00 96,251 9,345 5,968 1,396 12,058 289 1,829 481 3,187 130,804Typ Clerks, Hourly 2 30,719 445 92 584 1,152 32,992Int Typ Clk, Guidance 2.50 112,290 10,902 6,962 1,628 9,406 337 2,134 561 3,718 147,938Int Typ Clk, HealthClerks, Health Aides Custodians 7.75 376,823 36,586 23,363 5,464 47,506 1,130 7,160 1,884 12,477 512,393Groundskeepers 2.00 105,071 10,201 6,514 1,524 12,058 315 1,996 525 3,479 141,683Pool Maintenance .33 14,959 1,452 927 217 1,764 45 284 75 495 20,218Custodial Supplies 19,361Copier Maintenance/Lease Purchase 39,958Gas 55,354Electricity 268,429Water 59,541Telephone 28,906Waste Disposal 23,859



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YEAR: 2009-2010 SCHOOL: PALOS VERDES HIGH SCHOOLENROLLMENT: 1,819

STRS PERS OASDI MC H/W SUI W/C ARP GASB PERS RL OTHPOSITION FTE SALARY 8.25% 9.709% 6.20% 1.45% .30% 1.90% 3.75% .50% 3.311% BEN TOTALPrincipal 1.00 137,128 11,313 1,988 9,591 411 2,605 686 163,722Assistant/Associate Principal 3.00 296,868 24,492 4,305 23,831 891 5,640 1,484 357,511Teachers 64.20 4,579,237 377,796 64,896 344,035 13,745 87,002 21,850 5,488,561Teachers, Outdoor Education Teachers, Safe School Coordinator Supplies Tchr/Activity DirectorOther Certificated College Fair Tchrs/Substitutes 53,928 890 782 162 1,025 1,618 54 58,459Stipends, Dept Chair Non Ath 100,000 8,250 1,450 300 1,900 500 112,400Stipends, Athletic 150,000 12,375 2,175 450 2,850 167,850Athletic Supplies 60,000Acad Decath/Proctor Supplies, Acad Decath/Proctor/Stdnt & La Librarians 1.00 82,464 6,803 1,196 5,165 247 1,567 412 97,854

* Counselors 3.00 213,699 17,630 3,099 11,065 642 4,059 1,068 251,262Choral/Clsrm Music Specialist Choral/Clsrm Music Supp & Oth Oper Ex Instructional Aides/Other 8 47,396 687 142 901 1,777 50,903Playground Supervisors Campus Supervisors 4.00 119,805 11,632 7,428 1,737 20,574 359 2,276 599 3,967 168,377Study Hall Supvr LifeguardsCareer Center Tech 1.00 38,985 2,727 1,742 565 864 117 741 409 140 930 47,220Supplies, Career Center Int Typ Clk, Work Exp Supplies, Work Exp Writing Skill Aides

* Technology Aides 1.88 59,028 5,731 3,660 856 5,604 177 1,122 295 1,954 78,427Clerical-Media Services 1.00 38,173 3,706 2,367 554 202 115 725 191 1,264 47,297Res Tech Asst-Media Svcs Media Svcs AidesLibrary Aides Int Typ ClkSecretary, Sr. 1.00 50,058 4,860 3,104 726 864 150 951 250 1,657 62,620Secretary, Registrar 1.00 48,321 4,691 2,996 701 6,764 145 918 242 1,600 66,378Secretary 1.00 42,146 4,092 2,613 611 5,268 126 801 211 1,395 57,263Int Typ Clk/Attendance 1.00 49,295 4,786 3,056 715 5,294 148 937 246 1,632 66,109PBX ReceptionistAccnt Clk, Student Body 2.00 98,381 9,552 6,100 1,427 6,272 295 1,869 492 3,257 127,645Typ Clerks, Hourly 1 14,616 212 44 278 548 15,698Int Typ Clk, Guidance 2.00 86,440 8,392 5,359 1,253 1,842 259 1,642 432 2,862 108,481Int Typ Clk, Health 1.00 43,772 4,250 2,714 635 5,237 131 832 219 1,449 59,239Clerks, Health Aides Custodians 7.13 319,503 31,021 19,809 4,633 37,811 959 6,071 1,598 10,579 431,984Groundskeepers 2.00 112,228 10,896 6,958 1,627 12,972 337 2,132 561 3,716 151,427Pool Maintenance .33 14,959 1,452 927 217 1,764 45 284 75 495 20,218Custodial Supplies 18,490Copier Maintenance/Lease Purchase 42,980Gas 38,484Electricity 149,633Water 35,497Telephone 12,601Waste Disposal 23,466



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* Partially funded by the Peninsula Education Foundation


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YEAR: 2009-2010 SCHOOL: RANCHO DEL MARENROLLMENT: 47

STRS PERS OASDI MC H/W SUI W/C ARP GASB PERS RL OTHPOSITION FTE SALARY 8.25% 9.709% 6.20% 1.45% .30% 1.90% 3.75% .50% 3.311% BEN TOTALPrincipal .50 68,463 5,648 993 3,913 205 1,301 342 80,865Assistant/Associate Principal .40 37,142 3,064 539 111 706 186 41,748Teachers 5.00 376,220 31,038 5,455 24,309 1,129 7,148 1,881 447,180Teachers, Outdoor EducationSuppliesTchr/Activity DirectorOther Certificated College FairTchrs/Substitutes 4,200 69 61 13 80 126 4 4,553Stipends, Dept Chair Non AthStipends, AthleticAthletic SuppliesAcad Decath/ProctorSupplies, /Acad Decath/Proctor/Stdnt & LawLibrariansCounselors .60 49,355 4,072 716 5,165 148 938 247 60,641Choral/Clsrm Music SpecialistChoral/Clsrm Music Supp & Oth Oper ExpInstructional Aides/OtherPlayground SupervisorsCampus Supervisors .63 19,173 1,862 1,189 278 4,805 58 364 96 635 28,460Study Hall SupvrLifeguardsCareer Center TechSupplies, Career CenterInt Typ Clk, Work ExpSupplies, Work ExpWriting Skill AidesTechnology AidesClerical-Media ServicesRes Tech Asst-Media SvcsLibrary AidesInt Typ ClkSecretary, Sr.Secretary, RegistrarSecretary 1.00 48,776 4,736 3,024 707 5,117 146 927 244 1,615 65,292Int Typ Clk/AttendancePBX ReceptionistAccnt Clk, Student BodyTyp Clerks, HourlyInt Typ Clk, GuidanceInt Typ Clk, HealthClerks, Health AidesCustodians .31 13,747 1,335 852 199 41 261 69 455 16,959Groundskeepers .25 11,227 1,090 696 163 2,619 34 213 56 372 16,470Pool MaintenanceCustodial Supplies 900Copier Maintenance/Lease Purchase 2,163Gas 3,369Electricity 12,537Water 10,681Telephone 2,719Waste Disposal 3,388



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A B C D E F G H I J K L M N O P Q

YEAR: 2009-2010 DISTRICT WIDE EXPENSE

STRS PERS OASDI MC H/W SUI W/C ARP GASB PERS RL OTHPOSITION FTE SALARY 8.25% 9.709% 6.20% 1.45% .30% 1.90% 3.75% .50% 3.311% BEN TOTAL

TEACHERS/SUBSTITUTE TEACHERSCombo Teachers 7,000 578 102 21 133 35 7,869Teachers-Extra DutyLong Term Substitute TeachersTOTAL COMBO/LONG TERM SUBSTITUTE TEACHERS 7,869

GIFT EXPENDITURETeachers-Extra Duty 135,768 11,201 1,969 407 2,580 679 152,604Instructional Aides Hourly 46,250 671 139 879 1,734 49,673Instructional Supplies 917,516Conference & Travel 60,177TOTAL GIFT EXPENDITURE 1,179,970

INDIRECT COSTIndirect Cost-Categorical/Special Ed (293,369)Indirect Cost-Developer Fees/Adult Education/CafeteriaTransferTOTAL INDIRECT COST (293,369)

ED FOUNDATION ALLOCATIONInstructional Support 41,885 607 126 796 1,569 44,983

TOTAL ED FOUNDATION ALLOCATION 44,983

OTHER DISTRICT EXPENSEClerical SubstituteCustodial SubstituteOther Supplies-District 10,000Other Operating Expense 133,852Insurance-District 425,000Interest AB1668 3,000Kindergarten Screening 3,500 289 51 11 67 18 3,936Other Operating Expense-PeopleSoft 100,000Parcel Tax Election 250,000PARS Supplemental Retirement Plan 564,235GASB 45 OPEB Annual Contribution 761,557Replacement of Equipment/DisasterSCROC 343,172State Deferred Maintenance Funding 450,096State Adult Education 43,429BTSA 359,006Continuation School Revenue Limit Pass ThroughTOTAL OTHER DISTRICT EXPENSE 3,447,283

PARENT-TEACHER CONFERENCEParent-Teacher Conference 25,000 2,063 363 75 475 125 28,101

TOTAL PARENT-TEACHER CONFERENCE 28,101

RANCHO DEL MARCommunity Day School Other Operating ExpensePhones/Kids CornerGasElectricityWaterTelephoneWaste Disposal

TOTAL RANCHO DEL MAR 005/21/09 7:50 AM


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YEAR: 2009-2010 DISTRICT WIDE EXPENSE


SUMMER SCHOOL/OTHER HOURLY PROGRAMSGrades K-8 Teachers K-8 Core 40,000 40,000Supplies & Books K-8 Core 1,500Other Operating Expense K-8 Core 5,000Teachers/7-8 Remedial 35,000 2,888 508 105 665 175 39,341Teachers/7-8 Algebra AcademyGrades 9-12Teachers 9-12 Core 20,000 1,650 290 60 380 100 22,480Supplies & Books 9-12 Core 1,500Other Operating Expense 9-12 CoreTeachers 9-12 Remedial 35,000 2,888 508 105 665 175 39,341Teachers/Work Experience InternshipInstructional Aide/Work ExperienceSupplies & Books Work Exp InternOther Operating Expense Work Exp InternSchool Administrator 12,500 1,031 181 38 238 63 14,051Clerical Hourly 10,000 971 620 145 30 190 50 331 12,337Total Summer School 175,550

Reading/Math Intervention & Retention ProgramsTeachers 70,088 5,782 1,016 210 1,332 350 78,778Instructional Aides 9,000 131 27 171 338 9,667Total Reading/Math Intervention & Retention Programs 88,445

TOTAL SUMMER SCHOOL/OTHER HOURLY PROGRAMS 263,995

SUPPLIES/SCHOOL BUDGETIndependent Study Instructional SuppliesSupplies-5% School BudgetParcel Tax Expenditures

TOTAL SUPPLIES/SCHOOL BUDGET 0

RETIREE SAVINGSTeachers Retiring

TOTAL RETIREE SAVINGS 0

TEACHER GROWTHTeachers for GrowthSubstitute Teachers for GrowthTeaching & Support Growth

TOTAL TEACHER GROWTH 0

UTILITIESGas 11,394Electricity 67,856Water 43,441Telephone 53,517Waste Disposal 34,822

TOTAL UTILITIES 211,030

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YEAR: 2009-2010 SUPPORT SERVICESDISTRICT OFFICES


BOARD OF EDUCATIONSecretary to the Board 1.00 63,298 6,146 3,924 918 5,715 190 1,203 316 2,096 83,806Health/Welfare for Board Members 42,741 42,741Supplies & Books 1,500Other Operating Expense 300,000Equipment

TOTAL BOARD OF EDUCATION 428,047

OFFICE OF SUPERINTENDENT Superintendent 1.00 217,268 17,925 3,150 1,156 652 4,128 1,086 245,365

# Executive Assistant 1.00 73,417 7,128 4,552 1,065 10,093 220 1,395 367 2,431 100,668Supplies & Books 3,500Other Operating Expense 50,000Xerox 3,548Equipment

TOTAL OFFICE OF SUPERINTENDENT 403,081

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7172737475767778798081828384858687888990919293949596979899

100101102103104105106107108109110111112113114115116117118119120121122123124125126127128129130131132133134135136137138



STRS PERS SS MC H/W SUI W/C ARP GASB PERS RL OTHPOSITION FTE SALARY 8.25% 9.709% 6.20% 1.45% .30% 1.90% 3.75% .50% 3.311% BEN TOTAL

OFFICE OF BUSINESS SERVICES# Deputy Superintendent .51 83,003 8,059 5,146 1,204 1,728 249 1,577 415 2,748 104,129

Secretary 1.00 60,416 5,866 3,746 876 6,824 181 1,148 302 2,000 81,359Intermediate Typist ClerkOvertimeSupplies & Books 7,700Other Operating Expense 38,000Xerox 5,301Insurance-Deductible Paid 60,000Energy Grant

TOTAL OFFICE OF DEPUTY SUPERINTENDENT 296,489

REPRO SERVICESClerical Regular 2.00 103,202 10,047 6,416 1,501 10,801 396 1,966 517 3,427 138,273Clerical HourlyClerical OvertimeSupplies & Books 13,266Other Operating ExpenseXerox 122,875EquipmentRepro Services (287,866)

TOTAL REPRO SERVICES (13,452)

COMMUNITY SERVICESAdministrative Aide IISupplies & BooksOther Operating Expense 1,000Equipment

TOTAL COMMUNITY SERVICES 1,000

FISCAL SERVICES# Director of Fiscal Services .63 75,717 7,351 4,694 1,098 3,417 227 1,439 379 2,507 96,829

Assistant Director of Fiscal Services .45 35,358 3,433 2,192 513 3,588 106 672 177 1,171 47,210Secretary .91 47,229 4,585 2,928 685 226 142 897 236 1,564 58,492Senior Account Clerk 5.00 249,858 24,259 15,491 3,623 31,238 750 4,747 1,249 8,273 339,488Intermediate Account ClerksClerical HourlyClerical OvertimeSupplies & Books 3,000Other Operating Expense 92,000Equipment

TOTAL FISCAL SERVICES 637,019

CARE OF BUILDINGS FOR DISTRICT OFFICESCustodian/District Office 1.38 30,618 2,973 1,898 444 5,669 92 582 153 1,014 43,443Custodian Overtime/District OfficeGroundsman .42 20,006 1,942 1,240 290 1,588 60 380 100 662 26,268

TOTAL CARE OF BUILDINGS FOR DISTRICT OFFICES 69,711

05/21/09 7:50 AM0


77

139140141142143144145146147148149150151152153154155156157158159160161162163164165166167168169170171172173174175176177178179180181182183184185186187188189190191192193194195196197198199200201202203204205206207




PURCHASING & STORESDirector of Purchasing & Stores .81 80,925 7,857 5,017 1,173 5,544 243 1,538 405 2,679 105,381Administrative Aide III 1.00 50,728 4,925 3,145 736 864 152 964 254 1,680 63,448Purchasing ClerkClerical HourlySenior Warehouse Worker 1.00 52,038 5,052 3,226 755 128 156 989 260 1,723 64,327Driver/Warehouse Worker .67 29,109 2,826 1,805 422 1,624 87 553 146 964 37,536OvertimeSubstitutes 1,500 22 5 29 56 1,612Supplies & Books 4,000Custodial Supplies 750Other Operating Expense 50,000Xerox 2,471EquipmentOther Supplies-Water CouponsPostage 70,975

TOTAL PURCHASING & STORES 400,500

05/21/09 7:50 AM0


78

208209210211212213214215216217218219220221222223224225226227228229230231232233234235236237238239240241242243244245246247248249250251252253254255256257258259260261262263264265266267268269270271272273




OFFICE OF HUMAN RESOURCES Director 1.00 138,892 13,485 8,611 2,014 181 417 2,639 694 4,599 171,532Other Certificated SalariesSecretary 1.00 60,416 5,866 3,746 876 5,294 181 1,148 302 2,000 79,829Human Resource Specialists 2.00 139,843 13,577 8,670 2,028 14,174 420 2,657 699 4,630 186,698Employee Insurance Tech 1.00 53,210 5,166 3,299 772 6,738 160 1,011 266 1,762 72,384Data Base Tech/Acct Clerk Ins. .25 11,794 1,145 731 171 35 224 59 390 14,549Administrative Aide I .50 26,605 2,583 1,650 386 5,534 80 505 133 881 38,357Clerical HourlyClerical OvertimeClerical SubstituteSupplies & Books 4,000Other Operating Expense 345,000Xerox 3,069Equipment

TOTAL HUMAN RESOURCES 915,418

PUPIL SERVICESDistrict Pupil Services OfficeAdministrator .60 80,781 6,664 1,171 4,714 242 1,535 404 95,511Administrative Aide III 1.00 50,728 4,925 3,145 736 202 152 964 254 1,680 62,786Administrative Aide I 1.00 45,977 4,464 2,851 667 5,237 138 874 230 1,522 61,960Intermediate Typist ClerkClerical HourlySupplies & Books 3,500Custodial Supplies (Sunrise) 4,000Other Operating Expense 15,000Xerox 3,237EquipmentTotal Office of Pupil Services 245,994

Home InstructionTeachers Hourly 35,000 2,888 508 105 665 1,313 175 40,654Other Operating ExpenseTotal Home Instruction 40,654

NursesNurses 2.30 169,569 13,989 2,459 10,137 509 3,222 848 200,733Nurses Hourly 9,000 743 131 27 171 45 10,117Nurses Substitutes 1,000 83 15 3 19 5 1,125Nurses Extra DutyOther Classified Hourly 1,000 15 3 19 38 1,075Supplies & Books 25,000Other Operating Expense 1,000EquipmentTotal Nurses 239,050

TOTAL PUPIL SERVICES 525,698

STUDENT RECORDS MANAGEMENTClerical - Regular .50 26,605 2,583 1,650 386 5,534 80 505 133 881 38,357Supplies & Books 500Other Operating Expense 4,000Equipment

TOTAL STUDENT RECORDS MANAGEMENT 42,857

05/21/09 7:50 AM0


79

274275276277278279280281282283284285286287288289290291292293294295296297298299300301302303304305306307308309310311312313314315316317318319320321322323324325326327328329330331332333334335336337338339340341342343344345346




EDUCATIONAL SERVICESOffice of Educational Services & Special ProjectsAssistant SuperintendentDirector .25 30,945 2,553 449 1,318 93 588 155 36,101AP on Special AssignmentSubstitute Teachers-CurriculumOther Certificated SalariesSecretary 1.00 67,763 6,579 4,201 983 5,715 203 1,287 339 2,244 89,314Administrative Aide IIIInt Typ ClerkClerical HourlyClerical SubstituteSupplies & Books 10,000Other Operating Expense 50,000Xerox 4,729EquipmentTotal Office of Educational Services 190,144

Classroom InstructionArts Specialist

* Teacher-Hourly 105,605 5,778 1,423 1,618 49 2,054 350 116,877* Music Specialists Hourly 11 123,160 1,382 48 1,984 3,565 130,139

Supplies & Books 1,500Other Operating Expense 2,500EquipmentTotal Classroom Instruction 251,016

Instrumental MusicTeacher-Regular 18,558 1,531 269 147 56 353 93 21,007Music Specialists Hourly 20 118,853 1,723 357 2,258 4,457 127,648Total K-5 Music 148,655

Reading SpecialistsTeachers-RegularTeacher-HourlyTeacher-SubstituteSupplies & BooksOther Operating ExpenseEquipmentTotal Reading Specialists 0

Buy BackOther Classified HourlySupplies & BooksOther Operating ExpenseEquipmentTotal Buy Back 0

Testing/EvaluationOther Certificated Hourly 13,500 1,114 196 41 257 68 15,176Clerical Hourly 22,000 319 66 418 825 23,628Supplies & Books 1,500Other Operating Expense 10,000EquipmentTotal Testing/Evaluation 50,304

TextbooksDistrictwideTotal Textbooks 0

TOTAL EDUCATIONAL SERVICES 640,119

05/21/09 7:50 AM0


80

347348349350351352353354355356357358359360361362363364365366367368369370371372373374375376377378379380381382383384385386387388389390391392393394395396397398399400401402403404405406407408409410411412413414415416




TECHNOLOGYOffice of TechnologyAdministrator/Technology 1.00 134,626 11,107 1,952 7,851 404 2,558 673 159,171Teacher-Digital High SchoolNetwork Administrator 1.00 75,335 7,314 4,671 1,092 5,294 226 1,431 377 2,494 98,234Resource Technology Assistant 1.00 61,753 5,996 3,829 895 838 185 1,173 309 2,045 77,023

* Technology Aide 0.49 14,952 217 561 45 284 561 16,620Clerical OvertimeOther Classified SalariesOther Certificated SalariesSupplies & Books 1,500Other Operating Expense 60,000Xerox 2,052EquipmentTotal Office of Technology 414,600

Student Information SystemData Base Tech-SIS 1.00 61,753 5,996 3,829 895 6,910 185 1,173 309 2,045 83,095Clerical OvertimeSupplies & Books 4,000Other Operating Expense 35,000EquipmentTotal Student Information System 122,095

Technology Equipment MaintenanceOffice Equipment Techs 3.00 197,933 19,217 12,272 2,870 23,242 594 3,761 990 6,554 267,433Supplies & BooksOther Operating Expense 75,000Equipment 84,912Total Technology Equipment Maintenance 427,345

TOTAL TECHNOLOGY SERVICES 964,040

05/21/09 7:50 AM0


81

417418419420421422423424425426427428429430431432433434435436437438439440441442443444445446447448449450451452453454455456457458459460461462463464465466467468469470471472473474475476477478479480481482483484485486487488489490




MAINTENANCE & OPERATIONSVehicleMechanic 1.00 69,917 6,788 4,335 1,014 6,738 210 1,328 350 2,315 92,995Mechanic SubstituteSupplies 125,000Other Operating Expense 250,000EquipmentTotal Vehicle 467,995

Audio VisualElectronics Technician 1.00 66,528 6,459 4,125 965 7,678 200 1,264 333 2,203 89,755Electronics Technician OvertimeSupplies 5,000Other Operating Expense 85,000EquipmentTotal Audio Visual 179,755

Care of BuildingsDirector .05 6,141 596 381 89 520 18 117 31 203 8,096Secretary, SeniorClerical Substitute 1,000 15 3 19 38 1,075Custodian 1.00 42,664 4,142 2,645 619 5,294 128 811 213 1,413 57,929Custodian Substitute 16,000 232 304 600 17,136Supplies 15,000Other Operating Expense 150,000EquipmentTotal Care of Buildings 249,236

Upkeep of GroundsDirector .05 6,141 596 381 89 520 18 117 31 203 8,096Secretary, SeniorClerical SubstituteGroundsmen 2.00 106,646 10,354 6,612 1,546 12,972 320 2,026 533 3,531 144,540Weed Crew 75,000 1,088 225 1,425 2,813 80,551Groundsmen OvertimeGroundsmen Substitute 15,000 218 45 285 563 16,111SuppliesOther Operating Expense 40,000EquipmentTotal Upkeep of Grounds 289,298

Swim PoolsSupplies 50,000Other Operating Expense 30,000EquipmentTotal Swim Pools 80,000

TOTAL MAINTENANCE & OPERATIONS 1,266,284

* Partially funded by the Peninsula Education Foundation# Partially funded by Parcel Tax

05/21/09 7:50 AM


82

123456789

1011121314151617181920212223242526272829303132333435363738394041424344454647484950515253545556575859606162636465666768697071727374

C D E F G H I J K L M N O P Q

YEAR: 2009-2010 RESTRICTED CONTRIBUTION


SPECIAL EDUCATION 14,716,993

ROUTINE RESTRICTED MAINTENANCE ACCOUNT 1,690,798

CONTINUATION EDUCATION 508,571

TRANSPORTATION 487,393

TOTAL RESTRICTED CONTRIBUTION 17,403,755

`

05/21/09 7:50 AM


83

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1011121314151617181920212223242526272829303132333435363738394041424344454647484950515253545556575859606162636465666768697071727374757677787980818283848586

C D E F G H I J K L M N O P Q

YEAR: 2009-2010 SUPPORT SERVICESROUTINE RESTRICTED MAINTENANCE ACCOUNT

STRS PERS OASDI MC H/W SUI W/C ARP GASB PERS RL OTHPOSITION FTE SALARY 8.25% 9.709% 6.20% 1.45% .30% 1.90% 3.75% .50% 3.311% BEN TOTALMAINTENANCE & OPERATIONSMaintenanceDeputy Superintendent .49 79,750 7,743 4,945 1,156 864 239 1,515 399 2,641 99,252Director .52 63,861 6,200 3,959 926 5,410 192 1,213 319 2,114 84,194Secretary, SeniorClerical Substitute 1,000 15 3 19 38 1,075Maintenance Supervisor 1.00 82,917 8,050 5,141 1,202 5,438 249 1,575 415 2,745 107,732Carp, Painter, Plumb, Elect, HVAC 12.00 729,225 70,800 45,212 10,574 70,083 2,188 13,855 3,646 24,145 969,728Head Custodians (15%)Maintenance Hourly 5,000 73 15 95 188 5,371Maintenance Overtime 10,000 620 145 30 190 10,985Maintenance Substitute 5,000 73 15 95 188 5,371Supplies 5,000Other Operating Expense 21,732Xerox 2,219Equipment 10,000Total Maintenance 1,322,659

VehicleMechanicSupplies 1,000Other Operating Expense 1,000Total Vehicle 2,000

CarpentrySupplies 15,000Other Operating Expense 14,000Equipment 5,000Total Carpentry 34,000

Electrical ShopSupplies 15,000Other Operating Expense 5,000Equipment 5,000Total Electrical Shop 25,000

Heating & VentilationSupplies 10,000Other Operating Expense 5,000Equipment 5,000Total Heating & Ventilation 20,000

LocksmithSupplies 5,000Other Operating Expense 1,000Equipment 5,000Total Locksmith 11,000

Paint ShopSupplies 12,500Other Operating Expense 1,000Equipment 5,000Total Paint Shop 18,500

Plumbing ShopSupplies 10,000Other Operating Expense 1,000Equipment 5,000Total Plumbing Shop 16,000

Upkeep of GroundsEquipment Operator & Pipefitter 2.50 139,866 13,580 8,672 2,028 13,086 420 2,657 699 4,631 185,639Supplies 15,000Other Operating Expense 15,000Equipment 5,000Total Upkeep of Grounds 220,639

SprinklerSupplies 1,000Other Operating Expense 15,000Equipment 5,000Total Sprinkler 21,000

Transfer from Maintenance & Operations 0District Match for Deferred Maintenance 0

TOTAL ROUTINE RESTRICTED MAINTENANCE ACCOUNT 1,690,798

5/21/09 7:50 AM


84


July 1 Budget (Single Adoption)FINANCIAL REPORTS

2009-10 BudgetSchool District Certification

19 64865 0000000Form CB

California Dept of EducationSACS Financial Reporting Software - 2009.1.0File: cb (Rev 05/01/2009) Page 1 of 3 Printed: 6/4/2009 10:07 AM

ANNUAL BUDGET REPORT:July 1, 2009 Single Budget Adoption

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

Budget available for inspection at: Public Hearing:

Place: 3801 Via La Selva, PVE, 90274 Place: 3801 Via La Selva, PVE, 90274Date: June 22, 2009 Date: June 25, 2009

Time: 07:00 PMAdoption Date: June 25, 2009

Signed:Clerk/Secretary of the Governing Board

(Original signature required)

Contact person for additional information on the budget reports:

Name: Ambur Borth Telephone: (310) 378-9966 x237

Title: Director, Fiscal Services E-mail: [email protected]

Criteria and Standards Review Summary

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

CRITERIA AND STANDARDS MetNotMet

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

X

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

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

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

85




19 64865 0000000Form CB


CRITERIA AND STANDARDS (continued) MetNotMet

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

X

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

X

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

X

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

7b Ongoing and MajorMaintenance Account

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

X

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

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

X

10 Reserves Projected available reserves (e.g., designated for economicuncertainties, unappropriated amounts) meet minimum requirementsfor the budget and two subsequent fiscal years.

X

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

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

X

S2 Using One-time Revenuesto Fund OngoingExpenditures

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

X

S3 Using Ongoing Revenues toFund One-timeExpenditures

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

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

X

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

X

86




19 64865 0000000Form CB


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

agreements? X

• If yes, have annual payments for the budget or two subsequentfiscal years increased over prior year's (2008-09) annualpayment?

X

S7a Postemployment BenefitsOther than Pensions

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

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

S7b Other Self-insuranceBenefits

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

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

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

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

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

A2 Independent PositionControl

Is personnel position control independent from the payroll system?X

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

A4 New Charter SchoolsImpacting DistrictEnrollment

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

X

A5 Salary Increases ExceedCOLA

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

X

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

A7 Independent FinancialSystem

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

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

A9 Change of CBO orSuperintendent

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

87


July 1 Budget (Single Adoption)2009-10 Budget

Workers' Compensation Certification19 64865 0000000

Form CC

California Dept of EducationSACS Financial Reporting Software - 2009.1.0File: cc (Rev 03/26/2009) Page 1 of 1 Printed: 6/4/2009 10:07 AM

ANNUAL CERTIFICATION REGARDING SELF-INSURED WORKERS' COMPENSATION CLAIMS

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

To the County Superintendent of Schools:

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

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

( ) This school district is self-insured for workers' compensation claimsthrough a JPA, and offers the following information:

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

Signed Date of Meeting:Clerk/Secretary of the Governing Board

(Original signature required)

For additional information on this certification, please contact:

Name: Ambur Borth

Title: Director, Fiscal Services

Telephone: (310) 378-9966 x237

E-mail: [email protected]

88



Unrestricted and RestrictedExpenditures by Object

19 64865 0000000Form 01

California Dept of EducationSACS Financial Reporting Software - 2009.1.0File: fund-a (Rev 04/27/2009) Page 1 Printed: 6/4/2009 10:08 AM

2008-09 Estimated Actuals 2009-10 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 64,330,865.00 1,777,785.00 66,108,650.00 63,735,346.00 1,761,348.00 65,496,694.00 -0.9%

2) Federal Revenue 8100-8299 0.00 2,948,931.00 2,948,931.00 0.00 2,761,299.00 2,761,299.00 -6.4%

3) Other State Revenue 8300-8599 5,131,756.00 9,971,622.00 15,103,378.00 8,128,132.00 6,022,043.00 14,150,175.00 -6.3%

4) Other Local Revenue 8600-8799 9,287,300.00 1,082,586.00 10,369,886.00 7,589,590.00 825,391.00 8,414,981.00 -18.9%

5) TOTAL, REVENUES 78,749,921.00 15,780,924.00 94,530,845.00 79,453,068.00 11,370,081.00 90,823,149.00 -3.9%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 39,424,663.00 10,942,338.00 50,367,001.00 36,530,102.00 9,641,283.00 46,171,385.00 -8.3%

2) Classified Salaries 2000-2999 9,688,377.00 8,052,297.00 17,740,674.00 8,498,289.00 7,902,817.00 16,401,106.00 -7.6%

3) Employee Benefits 3000-3999 10,814,898.00 4,888,808.00 15,703,706.00 10,396,795.00 4,737,509.00 15,134,304.00 -3.6%

4) Books and Supplies 4000-4999 1,499,778.00 1,536,133.00 3,035,911.00 1,491,492.00 540,333.00 2,031,825.00 -33.1%

5) Services and Other Operating Expenditures 5000-5999 5,025,156.00 5,329,889.00 10,355,045.00 5,522,419.00 4,977,847.00 10,500,266.00 1.4%

6) Capital Outlay 6000-6999 83,329.00 122,591.00 205,920.00 84,912.00 41,681.00 126,593.00 -38.5%

7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 20,000.00 1,074,261.00 1,094,261.00 702,178.00 403,825.00 1,106,003.00 1.1%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (451,102.00) 323,277.00 (127,825.00) (292,877.00) 165,052.00 (127,825.00) 0.0%

9) TOTAL, EXPENDITURES 66,105,099.00 32,269,594.00 98,374,693.00 62,933,310.00 28,410,347.00 91,343,657.00 -7.1%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 12,644,822.00 (16,488,670.00) (3,843,848.00) 16,519,758.00 (17,040,266.00) (520,508.00) -86.5%

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

b) Transfers Out 7600-7629 0.00 562,398.00 562,398.00 493,525.00 363,487.00 857,012.00 52.4%

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

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

3) Contributions 8980-8999 (14,877,881.00) 14,877,881.00 0.00 (17,403,755.00) 17,403,755.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (14,877,881.00) 14,315,483.00 (562,398.00) (17,897,280.00) 17,040,268.00 (857,012.00) 52.4%

89




19 64865 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (2,233,059.00) (2,173,187.00) (4,406,246.00) (1,377,522.00) 2.00 (1,377,520.00) -68.7%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 7,433,592.00 2,396,811.00 9,830,403.00 5,068,434.00 223,624.00 5,292,058.00 -46.2%

b) Audit Adjustments 9793 (74,822.00) 0.00 (74,822.00) 0.00 0.00 0.00 -100.0%

c) As of July 1 - Audited (F1a + F1b) 7,358,770.00 2,396,811.00 9,755,581.00 5,068,434.00 223,624.00 5,292,058.00 -45.8%

d) Other Restatements 9795 (57,277.00) 0.00 (57,277.00) 0.00 0.00 0.00 -100.0%

e) Adjusted Beginning Balance (F1c + F1d) 7,301,493.00 2,396,811.00 9,698,304.00 5,068,434.00 223,624.00 5,292,058.00 -45.4%

2) Ending Balance, June 30 (E + F1e) 5,068,434.00 223,624.00 5,292,058.00 3,690,912.00 223,626.00 3,914,538.00 -26.0%

Components of Ending Fund Balance a) Reserve for Revolving Cash 9711 10,000.00 0.00 10,000.00 10,000.00 0.00 10,000.00 0.0%

Stores 9712 178,509.00 0.00 178,509.00 178,509.00 0.00 178,509.00 0.0%

Prepaid Expenditures 9713 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

General Reserve 9730 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Legally Restricted Balance 9740 0.00 223,624.00 223,624.00 0.00 183,621.00 183,621.00 -17.9%

b) Designated Amounts Designated for Economic Uncertainties 9770 4,879,925.00 0.00 4,879,925.00 3,502,403.00 40,004.00 3,542,407.00 -27.4%

Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Other Designations 9780 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

c) Undesignated Amount 9790 0.00 0.00 0.00

d) Unappropriated Amount 9790 0.00 1.00 1.00

90




19 64865 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

G. ASSETS

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

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

b) in Banks 9120 0.00 0.00 0.00

c) in Revolving Fund 9130 0.00 0.00 0.00

d) with Fiscal Agent 9135 0.00 0.00 0.00

e) collections awaiting deposit 9140 0.00 0.00 0.00

2) Investments 9150 0.00 0.00 0.00

3) Accounts Receivable 9200 0.00 0.00 0.00

4) Due from Grantor Government 9290 0.00 0.00 0.00

5) Due from Other Funds 9310 0.00 0.00 0.00

6) Stores 9320 0.00 0.00 0.00

7) Prepaid Expenditures 9330 0.00 0.00 0.00

8) Other Current Assets 9340 0.00 0.00 0.00

9) Fixed Assets 9400

10) TOTAL, ASSETS 0.00 0.00 0.00

H. LIABILITIES

1) Accounts Payable 9500 0.00 0.00 0.00

2) Due to Grantor Governments 9590 0.00 0.00 0.00

3) Due to Other Funds 9610 0.00 0.00 0.00

4) Current Loans 9640 0.00 0.00 0.00

5) Deferred Revenue 9650 0.00 0.00 0.00

6) Long-Term Liabilities 9660

7) TOTAL, LIABILITIES 0.00 0.00 0.00

I. FUND EQUITY

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

91




19 64865 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

REVENUE LIMIT SOURCES Principal Apportionment State Aid - Current Year 8011 32,217,723.00 0.00 32,217,723.00 31,599,171.00 0.00 31,599,171.00 -1.9%

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 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Tax Relief Subventions Homeowners' Exemptions 8021 292,405.00 0.00 292,405.00 292,405.00 0.00 292,405.00 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 140.00 0.00 140.00 140.00 0.00 140.00 0.0%

County & District Taxes Secured Roll Taxes 8041 29,095,932.00 0.00 29,095,932.00 29,095,932.00 0.00 29,095,932.00 0.0%

Unsecured Roll Taxes 8042 1,306,837.00 0.00 1,306,837.00 1,306,837.00 0.00 1,306,837.00 0.0%

Prior Years' Taxes 8043 2,452,493.00 0.00 2,452,493.00 2,452,493.00 0.00 2,452,493.00 0.0%

Supplemental Taxes 8044 523,606.00 0.00 523,606.00 523,606.00 0.00 523,606.00 0.0%

Education Revenue Augmentation Fund (ERAF) 8045 (185,297.00) 0.00 (185,297.00) (185,297.00) 0.00 (185,297.00) 0.0%

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 65,703,839.00 0.00 65,703,839.00 65,085,287.00 0.00 65,085,287.00 -0.9% Revenue Limit Transfers

Unrestricted Revenue Limit Transfers - Current Year 0000 8091 (1,777,785.00) (1,777,785.00) (1,761,348.00) (1,761,348.00) -0.9%

Continuation Education ADA Transfer 2200 8091 276,320.00 276,320.00 273,761.00 273,761.00 -0.9%

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

Special Education ADA Transfer 6500 8091 1,501,465.00 1,501,465.00 1,487,587.00 1,487,587.00 -0.9%

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 404,811.00 0.00 404,811.00 411,407.00 0.00 411,407.00 1.6%

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 0.00 0.00 0.00 0.00 0.00 0.0%

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

TOTAL, REVENUE LIMIT SOURCES 64,330,865.00 1,777,785.00 66,108,650.00 63,735,346.00 1,761,348.00 65,496,694.00 -0.9%

FEDERAL REVENUE

Maintenance and Operations 8110 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Special Education Entitlement 8181 0.00 1,843,957.00 1,843,957.00 0.00 1,843,957.00 1,843,957.00 0.0%

Special Education Discretionary Grants 8182 0.00 261,324.00 261,324.00 0.00 261,324.00 261,324.00 0.0%

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 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

Pass-Through Revenues from Federal Sources 8287 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

NCLB/IASA

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

4610, 5510 8290 763,411.00 763,411.00 598,537.00 598,537.00 -21.6%

Vocational and Applied Technology Education 3500-3699 8290 38,769.00 38,769.00 33,481.00 33,481.00 -13.6%

Safe and Drug Free Schools 3700-3799 8290 40,871.00 40,871.00 24,000.00 24,000.00 -41.3%

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

Other Federal Revenue All Other 8290 0.00 599.00 599.00 0.00 0.00 0.00 -100.0%

TOTAL, FEDERAL REVENUE 0.00 2,948,931.00 2,948,931.00 0.00 2,761,299.00 2,761,299.00 -6.4%

92




19 64865 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

OTHER STATE REVENUE

Other State Apportionments Supplemental Instruction Programs Current Year 0000 8311 180,293.00 180,293.00 171,056.00 171,056.00 -5.1%

Prior Years 0000 8319 0.00 0.00 0.00 0.00 0.0%

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 6350-6360 8311 400,000.00 400,000.00 0.00 0.00 -100.0%

Prior Years 6350-6360 8319 0.00 0.00 0.00 0.00 0.0%

Special Education Master Plan Current Year 6500 8311 4,957,356.00 4,957,356.00 4,957,356.00 4,957,356.00 0.0%

Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.0%

Gifted and Talented Pupils 7140 8311 92,146.00 92,146.00 0.00 0.00 -100.0%

Home-to-School Transportation 7230 8311 0.00 0.00 0.00 0.00 0.0%

School Improvement Program 7260-7265 8311 0.00 0.00 0.00 0.00 0.0%

Economic Impact Aid 7090-7091 8311 469,139.00 469,139.00 469,139.00 469,139.00 0.0%

Spec. Ed. Transportation 7240 8311 400,060.00 400,060.00 400,060.00 400,060.00 0.0%

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 3,214,554.00 0.00 3,214,554.00 2,142,000.00 0.00 2,142,000.00 -33.4%

Class Size Reduction, Grade Nine 8435 313,724.00 0.00 313,724.00 299,606.00 0.00 299,606.00 -4.5%

Charter Schools Categorical Block Grant 8480 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

Mandated Costs Reimbursements 8550 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Lottery - Unrestricted and Instructional Materials 8560 1,352,901.00 142,086.00 1,494,987.00 1,352,901.00 142,086.00 1,494,987.00 0.0%

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 0.00 208,917.00 208,917.00 359,006.00 0.00 359,006.00 71.8%

Arts and Music Block Grant 6760 8590 176,432.00 176,432.00 0.00 0.00 -100.0%

Miller Unruh Reading Program 7200 8590 0.00 0.00 0.00 0.00 0.0%

Supplemental School Counseling Program 7080 8590 357,546.00 357,546.00 0.00 0.00 -100.0%

Instructional Materials7155, 7156, 7157,7158, 7160, 7170 8590 706,128.00 706,128.00 0.00 0.00 -100.0%

Staff Development 7294, 7295, 7296 8590 0.00 0.00 0.00 0.00 0.0%

Tenth Grade Counseling 7375 8590 0.00 0.00 0.00 0.00 0.0%

Educational Technology Assistance Grants 7100-7125 8590 0.00 0.00 0.00 0.00 0.0%

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

Drug/Alcohol/Tobacco Funds 6605-6680 8590 79,873.00 79,873.00 15,417.00 15,417.00 -80.7%

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%

Pupil Retention Block Grant 7390 8590 160,816.00 160,816.00 0.00 0.00 -100.0%

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

Teacher Credentialing Block Grant 7392 8590 328,093.00 328,093.00 0.00 0.00 -100.0%

Professional Development Block Grant 7393 8590 530,904.00 530,904.00 0.00 0.00 -100.0%

Targeted Instructional Improvement Block Grant 7394 8590 0.00 0.00 0.00 0.00 0.0%

School and Library Improvement Block Grant 7395 8590 560,703.00 560,703.00 0.00 0.00 -100.0%

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

All Other State Revenue All Other 8590 70,284.00 401,423.00 471,707.00 3,803,563.00 37,985.00 3,841,548.00 714.4%

TOTAL, OTHER STATE REVENUE 5,131,756.00 9,971,622.00 15,103,378.00 8,128,132.00 6,022,043.00 14,150,175.00 -6.3%

93




19 64865 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 4,200,000.00 0.00 4,200,000.00 4,200,000.00 0.00 4,200,000.00 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 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

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

Leases and Rentals 8650 450,000.00 0.00 450,000.00 250,000.00 0.00 250,000.00 -44.4%

Interest 8660 250,000.00 4,730.00 254,730.00 250,000.00 0.00 250,000.00 -1.9%

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

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 0.00 0.00 0.00 0.00 0.00 0.0%

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

Interagency Services All Other 8677 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

Other Local Revenue Plus: Misc Funds Non-Revenue Limit (50%) Adjustment 8691 0.00 0.00 0.00 0.00 0.00 0.00 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 4,387,300.00 971,230.00 5,358,530.00 2,889,590.00 718,765.00 3,608,355.00 -32.7%

Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Transfers In 8781-8783 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

From County Offices 6500 8792 106,626.00 106,626.00 106,626.00 106,626.00 0.0%

From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.0%

ROC/P Transfers From Districts or Charter Schools 6350, 6360 8791 0.00 0.00 0.00 0.00 0.0%

From County Offices 6350, 6360 8792 0.00 0.00 0.00 0.00 0.0%

From JPAs 6350, 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 9,287,300.00 1,082,586.00 10,369,886.00 7,589,590.00 825,391.00 8,414,981.00 -18.9%

TOTAL, REVENUES 78,749,921.00 15,780,924.00 94,530,845.00 79,453,068.00 11,370,081.00 90,823,149.00 -3.9%

94




19 64865 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

CERTIFICATED SALARIES

Certificated Teachers' Salaries 1100 35,203,484.00 8,225,784.00 43,429,268.00 31,908,910.00 7,517,783.00 39,426,693.00 -9.2%

Certificated Pupil Support Salaries 1200 1,248,119.00 1,783,247.00 3,031,366.00 1,675,902.00 1,443,991.00 3,119,893.00 2.9%

Certificated Supervisors' and Administrators' Salaries 1300 2,895,308.00 694,403.00 3,589,711.00 2,932,095.00 452,673.00 3,384,768.00 -5.7%

Other Certificated Salaries 1900 77,752.00 238,904.00 316,656.00 13,195.00 226,836.00 240,031.00 -24.2%

TOTAL, CERTIFICATED SALARIES 39,424,663.00 10,942,338.00 50,367,001.00 36,530,102.00 9,641,283.00 46,171,385.00 -8.3%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 291,949.00 4,028,784.00 4,320,733.00 462,912.00 4,132,026.00 4,594,938.00 6.3%

Classified Support Salaries 2200 3,330,484.00 806,714.00 4,137,198.00 2,867,073.00 442,771.00 3,309,844.00 -20.0%

Classified Supervisors' and Administrators' Salaries 2300 486,349.00 217,171.00 703,520.00 421,650.00 223,045.00 644,695.00 -8.4%

Clerical, Technical and Office Salaries 2400 3,486,197.00 377,060.00 3,863,257.00 3,314,157.00 438,496.00 3,752,653.00 -2.9%

Other Classified Salaries 2900 2,093,398.00 2,622,568.00 4,715,966.00 1,432,497.00 2,666,479.00 4,098,976.00 -13.1%

TOTAL, CLASSIFIED SALARIES 9,688,377.00 8,052,297.00 17,740,674.00 8,498,289.00 7,902,817.00 16,401,106.00 -7.6%

EMPLOYEE BENEFITS

STRS 3101-3102 3,433,276.00 922,825.00 4,356,101.00 2,976,789.00 725,746.00 3,702,535.00 -15.0%

PERS 3201-3202 761,749.00 795,368.00 1,557,117.00 825,790.00 833,847.00 1,659,637.00 6.6%

OASDI/Medicare/Alternative 3301-3302 1,204,391.00 797,857.00 2,002,248.00 1,273,121.00 781,311.00 2,054,432.00 2.6%

Health and Welfare Benefits 3401-3402 3,935,699.00 1,605,777.00 5,541,476.00 3,832,327.00 1,670,573.00 5,502,900.00 -0.7%

Unemployment Insurance 3501-3502 142,331.00 23,584.00 165,915.00 144,110.00 17,546.00 161,656.00 -2.6%

Workers' Compensation 3601-3602 1,042,415.00 389,177.00 1,431,592.00 1,050,934.00 352,356.00 1,403,290.00 -2.0%

OPEB, Allocated 3701-3702 221,983.00 83,975.00 305,958.00 223,496.00 79,301.00 302,797.00 -1.0%

OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

PERS Reduction 3801-3802 60,570.00 262,331.00 322,901.00 58,048.00 270,222.00 328,270.00 1.7%

Other Employee Benefits 3901-3902 12,484.00 7,914.00 20,398.00 12,180.00 6,607.00 18,787.00 -7.9%

TOTAL, EMPLOYEE BENEFITS 10,814,898.00 4,888,808.00 15,703,706.00 10,396,795.00 4,737,509.00 15,134,304.00 -3.6%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 18,815.00 662,346.00 681,161.00 0.00 87,024.00 87,024.00 -87.2%

Books and Other Reference Materials 4200 8,194.00 33,034.00 41,228.00 1,601.00 8,357.00 9,958.00 -75.8%

Materials and Supplies 4300 1,188,037.00 687,392.00 1,875,429.00 1,392,714.00 396,217.00 1,788,931.00 -4.6%

Noncapitalized Equipment 4400 284,732.00 153,361.00 438,093.00 97,177.00 48,735.00 145,912.00 -66.7%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 1,499,778.00 1,536,133.00 3,035,911.00 1,491,492.00 540,333.00 2,031,825.00 -33.1%

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Travel and Conferences 5200 32,231.00 39,512.00 71,743.00 23,368.00 200,900.00 224,268.00 212.6%

Dues and Memberships 5300 10,507.00 0.00 10,507.00 10,382.00 0.00 10,382.00 -1.2%

Insurance 5400 - 5450 502,535.00 0.00 502,535.00 510,073.00 0.00 510,073.00 1.5%

Operations and Housekeeping Services 5500 1,777,163.00 0.00 1,777,163.00 1,786,824.00 0.00 1,786,824.00 0.5%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 520,072.00 369,848.00 889,920.00 438,166.00 37,662.00 475,828.00 -46.5%

Transfers of Direct Costs 5710 (29,563.00) 29,563.00 0.00 0.00 0.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 (4,313.00) 0.00 (4,313.00) (4,392.00) 0.00 (4,392.00) 1.8%

Professional/Consulting Services and Operating Expenditures 5800 1,880,607.00 4,889,109.00 6,769,716.00 2,464,981.00 4,738,211.00 7,203,192.00 6.4%

Communications 5900 335,917.00 1,857.00 337,774.00 293,017.00 1,074.00 294,091.00 -12.9%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 5,025,156.00 5,329,889.00 10,355,045.00 5,522,419.00 4,977,847.00 10,500,266.00 1.4%

95




19 64865 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

CAPITAL OUTLAY

Land 6100 10,400.00 62,964.00 73,364.00 0.00 0.00 0.00 -100.0%

Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Buildings and Improvements of Buildings 6200 68,117.00 4,423.00 72,540.00 5,808.00 0.00 5,808.00 -92.0%

Books and Media for New School Libraries or Major Expansion of School Libraries 6300 0.00 0.00 0.00 79,104.00 10,262.00 89,366.00 New

Equipment 6400 0.00 55,204.00 55,204.00 0.00 31,419.00 31,419.00 -43.1%

Equipment Replacement 6500 4,812.00 0.00 4,812.00 0.00 0.00 0.00 -100.0%

TOTAL, CAPITAL OUTLAY 83,329.00 122,591.00 205,920.00 84,912.00 41,681.00 126,593.00 -38.5%

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 60,000.00 60,000.00 0.00 64,447.00 64,447.00 7.4%

Payments to County Offices 7142 0.00 309,739.00 309,739.00 0.00 332,698.00 332,698.00 7.4%

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 0.00 208,917.00 208,917.00 359,006.00 0.00 359,006.00 71.8%

To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.00 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 6350, 6360 7221 0.00 0.00 0.00 0.00 0.0%

To County Offices 6350, 6360 7222 0.00 0.00 0.00 0.00 0.0%

To JPAs 6350, 6360 7223 488,925.00 488,925.00 0.00 0.00 -100.0%

Other Transfers of Apportionments All Other 7221-7223 20,000.00 6,680.00 26,680.00 343,172.00 6,680.00 349,852.00 1211.3%

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

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

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

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

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 20,000.00 1,074,261.00 1,094,261.00 702,178.00 403,825.00 1,106,003.00 1.1%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs 7310 (323,277.00) 323,277.00 0.00 (165,052.00) 165,052.00 0.00 0.0%

Transfers of Indirect Costs - Interfund 7350 (127,825.00) 0.00 (127,825.00) (127,825.00) 0.00 (127,825.00) 0.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (451,102.00) 323,277.00 (127,825.00) (292,877.00) 165,052.00 (127,825.00) 0.0%

TOTAL, EXPENDITURES 66,105,099.00 32,269,594.00 98,374,693.00 62,933,310.00 28,410,347.00 91,343,657.00 -7.1%

96




19 64865 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 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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 0.00 562,398.00 562,398.00 493,525.00 363,487.00 857,012.00 52.4%

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

Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 0.00 562,398.00 562,398.00 493,525.00 363,487.00 857,012.00 52.4%

OTHER SOURCES/USES

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

Proceeds

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

Other Sources

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

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

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

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

All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

USES

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

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

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

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 (16,618,910.00) 16,618,910.00 0.00 (17,403,755.00) 17,403,755.00 0.00 0.0%

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

Categorical Education Block Grant Transfers 8995 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Transfers of Restricted Balances 8997 997,687.00 (997,687.00) 0.00 0.00 0.00 0.00 0.0%

Categorical Flexibility Transfers 8998 743,342.00 (743,342.00) 0.00 0.00 0.00 0.00 0.0%

(e) TOTAL, CONTRIBUTIONS (14,877,881.00) 14,877,881.00 0.00 (17,403,755.00) 17,403,755.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (14,877,881.00) 14,315,483.00 (562,398.00) (17,897,280.00) 17,040,268.00 (857,012.00) 52.4%

97



Unrestricted and RestrictedExpenditures by Function

19 64865 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 64,330,865.00 1,777,785.00 66,108,650.00 63,735,346.00 1,761,348.00 65,496,694.00 -0.9%

2) Federal Revenue 8100-8299 0.00 2,948,931.00 2,948,931.00 0.00 2,761,299.00 2,761,299.00 -6.4%

3) Other State Revenue 8300-8599 5,131,756.00 9,971,622.00 15,103,378.00 8,128,132.00 6,022,043.00 14,150,175.00 -6.3%

4) Other Local Revenue 8600-8799 9,287,300.00 1,082,586.00 10,369,886.00 7,589,590.00 825,391.00 8,414,981.00 -18.9%

5) TOTAL, REVENUES 78,749,921.00 15,780,924.00 94,530,845.00 79,453,068.00 11,370,081.00 90,823,149.00 -3.9%

B. EXPENDITURES (Objects 1000-7999)

1) Instruction 1000-1999 44,385,722.00 22,489,302.00 66,875,024.00 40,957,593.00 21,358,137.00 62,315,730.00 -6.8%

2) Instruction - Related Services 2000-2999 6,144,565.00 2,118,656.00 8,263,221.00 6,198,583.00 1,333,188.00 7,531,771.00 -8.9%

3) Pupil Services 3000-3999 2,623,490.00 3,509,841.00 6,133,331.00 3,006,872.00 3,127,435.00 6,134,307.00 0.0%

4) Ancillary Services 4000-4999 1,312,509.00 625,426.00 1,937,935.00 596,500.00 576,737.00 1,173,237.00 -39.5%

5) Community Services 5000-5999 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

7) General Administration 7000-7999 4,169,762.00 323,277.00 4,493,039.00 4,474,013.00 165,052.00 4,639,065.00 3.3%

8) Plant Services 8000-8999 7,213,058.00 2,128,831.00 9,341,889.00 6,757,094.00 1,445,973.00 8,203,067.00 -12.2%

9) Other Outgo 9000-9999Except

7600-7699 255,993.00 1,074,261.00 1,330,254.00 942,655.00 403,825.00 1,346,480.00 1.2%

10) TOTAL, EXPENDITURES 66,105,099.00 32,269,594.00 98,374,693.00 62,933,310.00 28,410,347.00 91,343,657.00 -7.1%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 12,644,822.00 (16,488,670.00) (3,843,848.00) 16,519,758.00 (17,040,266.00) (520,508.00) -86.5%

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

b) Transfers Out 7600-7629 0.00 562,398.00 562,398.00 493,525.00 363,487.00 857,012.00 52.4%

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

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

3) Contributions 8980-8999 (14,877,881.00) 14,877,881.00 0.00 (17,403,755.00) 17,403,755.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (14,877,881.00) 14,315,483.00 (562,398.00) (17,897,280.00) 17,040,268.00 (857,012.00) 52.4%

98



Unrestricted and RestrictedExpenditures by Function

19 64865 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) (2,233,059.00) (2,173,187.00) (4,406,246.00) (1,377,522.00) 2.00 (1,377,520.00) -68.7%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 7,433,592.00 2,396,811.00 9,830,403.00 5,068,434.00 223,624.00 5,292,058.00 -46.2%

b) Audit Adjustments 9793 (74,822.00) 0.00 (74,822.00) 0.00 0.00 0.00 -100.0%

c) As of July 1 - Audited (F1a + F1b) 7,358,770.00 2,396,811.00 9,755,581.00 5,068,434.00 223,624.00 5,292,058.00 -45.8%

d) Other Restatements 9795 (57,277.00) 0.00 (57,277.00) 0.00 0.00 0.00 -100.0%

e) Adjusted Beginning Balance (F1c + F1d) 7,301,493.00 2,396,811.00 9,698,304.00 5,068,434.00 223,624.00 5,292,058.00 -45.4%

2) Ending Balance, June 30 (E + F1e) 5,068,434.00 223,624.00 5,292,058.00 3,690,912.00 223,626.00 3,914,538.00 -26.0%

Components of Ending Fund Balance a) Reserve for Revolving Cash 9711 10,000.00 0.00 10,000.00 10,000.00 0.00 10,000.00 0.0%

Stores 9712 178,509.00 0.00 178,509.00 178,509.00 0.00 178,509.00 0.0%

Prepaid Expenditures 9713 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

General Reserve 9730 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Legally Restricted Balance 9740 0.00 223,624.00 223,624.00 0.00 183,621.00 183,621.00 -17.9%

b) Designated Amounts Designated for Economic Uncertainties 9770 4,879,925.00 0.00 4,879,925.00 3,502,403.00 40,004.00 3,542,407.00 -27.4%

Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Other Designations (by Resource/Object) 9780 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

c) Undesignated Amount 9790 0.00 0.00 0.00

d) Unappropriated Amount 9790 0.00 1.00 1.00

99



Exhibit: Legally Restricted Balance Detail (Object 9740)19 64865 0000000

Form 01


2008-09 2009-10Resource Description Estimated Actuals Budget

6660 Tobacco-Use Prevention Education: Elementary Grades 4-8 0.00 1.007056 CAHSEE Individual Intervention Materials 1.00 1.007090 Economic Impact Aid (EIA) 172,962.00 172,962.007156 Instructional Materials Realignment, IMFRP (AB 1781) 4,730.00 4,730.008150 Ongoing & Major Maintenance Account (RMA: Education Code Secti 5,927.00 5,927.009010 Other Local 40,004.00 0.00

Total, Legally Restricted Balance 223,624.00 183,621.00

100


July 1 Budget (Single Adoption)Average Daily Attendance 19 64865 0000000

Form A

California Dept of EducationSACS Financial Reporting Software - 2009.1.0File: ada-d (Rev 02/27/2008) Page 1 of 2 Printed: 6/4/2009 10:08 AM


Description P-2 ADA Annual ADARevenue Limit

ADAEstimatedP-2 ADA

EstimatedAnnual ADA

EstimatedRevenue Limit

ADAELEMENTARY 1. General Education 7,291.17 7,191.17 7,191.17 7,291.17 a. Kindergarten 749.13 749.13 b. Grades One through Three 2,239.83 2,239.83 c. Grades Four through Six 2,477.14 2,477.14 d. Grades Seven and Eight 1,824.20 1,824.20 e. Opportunity Schools and Full-day Opportunity Classes 0.00 0.00 f. Home and Hospital 0.87 0.87 g. Community Day School 0.00 0.00 2. Special Education a. Special Day Class 188.78 188.78 188.78 188.78 188.78 188.78 b. Nonpublic, Nonsectarian Schools (E.C. 56366[a][7]) 6.78 6.78 6.78 6.78 6.78 6.78 c. Nonpublic, Nonsectarian Schools - Licensed Children's Institution 0.00 0.00 0.00 0.00 0.00 0.00 3. TOTAL, ELEMENTARY 7,486.73 7,486.73 7,486.73 7,386.73 7,386.73 7,486.73HIGH SCHOOL 4. General Education 4,098.00 4,098.00 4,098.00 4,098.00 a. Grades Nine through Twelve 4,047.42 4,047.42 b. Continuation Education 49.09 49.09 c. Opportunity Schools and Full-day Opportunity Classes 0.00 0.00 d. Home and Hospital 4.90 4.90 e. Community Day School 0.00 0.00 5. Special Education a. Special Day Class 102.34 102.34 102.34 102.34 102.34 102.34 b. Nonpublic, Nonsectarian Schools (E.C. 56366[a][7]) 12.02 12.02 12.02 12.02 12.02 12.02 c. Nonpublic, Nonsectarian Schools - Licensed Children's Institution 0.00 0.00 0.00 0.00 0.00 0.00 6. TOTAL, HIGH SCHOOL 4,215.77 4,215.77 4,212.36 4,212.36 4,212.36 4,212.36COUNTY SUPPLEMENT 7. County Community Schools (E.C.1982[a]) a. Elementary b. High School 3.90 3.90 3.90 3.90 3.90 3.90 8. Special Education a. Special Day Class - Elementary b. Special Day Class - High School 10.04 10.04 10.04 10.04 10.04 10.04 c. Nonpublic, Nonsectarian Schools - Elementary d. Nonpublic, Nonsectarian Schools - High School e. Nonpublic, Nonsectarian Schools - Licensed Children's Institution - Elementary f. Nonpublic, Nonsectarian Schools - Licensed Children's Institution - High School 9. TOTAL, ADA REPORTED BY COUNTY OFFICES 13.94 13.94 13.94 13.94 13.94 13.9410. TOTAL, K-12 ADA (sum lines 3, 6, and 9) 11,716.44 11,716.44 11,713.03 11,613.03 11,613.03 11,713.0311. ADA for Necessary Small Schools also included in lines 3 and 6.12. REGIONAL OCCUPATIONAL CENTERS & PROGRAMS

101


July 1 Budget (Single Adoption)Average Daily Attendance 19 64865 0000000

Form A

California Dept of EducationSACS Financial Reporting Software - 2009.1.0File: ada-d (Rev 02/27/2008) Page 2 of 2 Printed: 6/4/2009 10:08 AM


Description P-2 ADA Annual ADARevenue Limit

ADAEstimatedP-2 ADA

EstimatedAnnual ADA

EstimatedRevenue Limit

ADACLASSES FOR ADULTS 13. Concurrently Enrolled Secondary Students14. Adults Enrolled, State Apportioned 20.43 20.43 20.43 20.43 20.43 20.4315. Students 21 Years or Older and Students 19 or Older Not Continuously Enrolled Since Their 18th Birthday, Participating in Full-Time Independent Study16. TOTAL, CLASSES FOR ADULTS (sum lines 13 through 15) 20.43 20.43 20.43 20.43 20.43 20.4317. Adults in Correctional Facilities 18. TOTAL, ADA (sum lines 10, 12, 16, and 17) 11,736.87 11,736.87 11,733.46 11,633.46 11,633.46 11,733.46SUPPLEMENTAL INSTRUCTIONAL HOURS19. ELEMENTARY 42,513.00 42,513.00 42,513.00 42,513.00 42,513.00 42,513.0020. HIGH SCHOOL 4,387.00 4,387.00 4,387.00 4,387.00 4,387.00 4,387.0021. TOTAL, SUPPLEMENTAL INSTRUCTIONAL HOURS (sum lines 19 and 20) 46,900.00 46,900.00 46,900.00 46,900.00 46,900.00 46,900.00COMMUNITY DAY SCHOOLS - Additional Funds22. ELEMENTARY a. ADA for 5th & 6th Hours b. Pupils Hours for 7th & 8th Hours 23. HIGH SCHOOL a. ADA for 5th & 6th Hours b. Pupils Hours for 7th & 8th Hours CHARTER SCHOOLS24. Charter ADA Funded Through the Block Grant a. Charters Sponsored by Unified Districts - Resident (E.C. 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

102


July 1 Budget (Single Adoption)2008-09 Estimated Actuals

GENERAL FUNDCurrent Expense Formula/Minimum Classroom Compensation

19 64865 0000000Form CEA

California Dept of EducationSACS Financial Reporting Software - 2009.1.0File: cea (Rev 04/06/2009) Page 1 of 1 Printed: 6/4/2009 10:09 AM

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 50,367,001.00 301 0.00 303 50,367,001.00 305 411,881.00 307 49,955,120.00 309

2000 - Classified Salaries 17,740,674.00 311 0.00 313 17,740,674.00 315 0.00 317 17,740,674.00 3193000 - Employee Benefits(Excluding 3800) 15,380,805.00 321 305,958.00 323 15,074,847.00 325 298,683.00 327 14,776,164.00 3294000 - Books, SuppliesEquip Replace. (6500) 3,040,723.00 331 4,812.00 333 3,035,911.00 335 760,952.00 337 2,274,959.00 3395000 - Services. . . &7300 - Indirect Costs 10,227,220.00 341 0.00 343 10,227,220.00 345 3,066,890.00 347 7,160,330.00 349

TOTAL 96,445,653.00 365 TOTAL 91,907,247.00 369

Note 1 - In Column 2, report expenditures for the following programs: Nonagency (Goals 7100-7199), Community Services (Goal 8100), Food Services (Function 3700), Fringe Benefits for Retired Persons (Objects 3701-3702), and Facilities Acquisition & Construction (Function 8500).

Note 2 - In Column 4, report expenditures for: Transportation (Function 3600), Lottery Expenditures (Resource 1100), Special Education Students in Nonpublic Schools (Function 1180), and other federal or state categorical aid in which funds were granted for expenditures in a program not incurring any teacher salary expenditures or requiring disbursement of the funds without regard to the requirements of EC Section 41372

* If an amount (even zero) is entered in any row of Column 4b or in Line 13b, the form uses only the values in Column 4b and Line 13b rather than the values in Column 4a and Line 13a.

PART II: MINIMUM CLASSROOM COMPENSATION (Instruction, Functions 1000-1999) ObjectEDPNo.

1. Teacher Salaries as Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1100 42,592,909.00 3752. Salaries of Instructional Aides Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2100 4,320,733.00 3803. STRS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3101 & 3102 3,683,227.00 3824. PERS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3201 & 3202 641,951.00 3835. OASDI - Regular, Medicare and Alternative. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3301 & 3302 1,167,092.00 3846. Health & Welfare Benefits (EC 41372) (Include Health, Dental, Vision, Pharmaceutical, and Annuity Plans). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3401 & 3402 4,028,416.00 3857. Unemployment Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3501 & 3502 120,725.00 3908. Workers' Compensation Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3601 & 3602 1,067,294.00 3929. OPEB, Active Employees (EC 41372). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3751 & 3752 0.0010. Other Benefits (EC 22310). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3901 & 3902 920.00 39311. SUBTOTAL Salaries and Benefits (Sum Lines 1 - 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57,623,267.00 39512. Less: Teacher and Instructional Aide Salaries and Benefits deducted in Column 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.0013a. Less: Teacher and Instructional Aide Salaries and Benefits (other than Lottery) deducted in Column 4a (Extracted). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,500.00 396 b. Less: Teacher and Instructional Aide Salaries and Benefits (other than Lottery) deducted in Column 4b (Overrides)*. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39614. TOTAL SALARIES AND BENEFITS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57,621,767.00 39715. Percent of Current Cost of Education Expended for Classroom Compensation (EDP 397 divided by EDP 369) Line 15 must equal or exceed 60% for elementary, 55% for unified and 50% for high school districts to avoid penalty under provisions of EC 41372. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62.70%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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62.70%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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91,907,247.005. Deficiency Amount (Part III, Line 3 times Line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00

103



GENERAL FUNDCurrent Expense Formula/Minimum Classroom Compensation

19 64865 0000000Form CEB

California Dept of EducationSACS Financial Reporting Software - 2009.1.0File: ceb (Rev 04/06/2009) Page 1 of 1 Printed: 6/4/2009 10:09 AM

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 46,171,385.00 301 0.00 303 46,171,385.00 305 1,488,696.00 307 44,682,689.00 309

2000 - Classified Salaries 16,401,106.00 311 0.00 313 16,401,106.00 315 0.00 317 16,401,106.00 3193000 - Employee Benefits(Excluding 3800) 14,806,034.00 321 302,797.00 323 14,503,237.00 325 195,646.00 327 14,307,591.00 3294000 - Books, SuppliesEquip Replace. (6500) 2,031,825.00 331 0.00 333 2,031,825.00 335 114,537.00 337 1,917,288.00 3395000 - Services. . . &7300 - Indirect Costs 10,372,441.00 341 0.00 343 10,372,441.00 345 3,176,330.00 347 7,196,111.00 349

TOTAL 89,479,994.00 365 TOTAL 84,504,785.00 369

Note 1 - In Column 2, report expenditures for the following programs: Nonagency (Goals 7100-7199), Community Services (Goal 8100), Food Services (Function 3700), Fringe Benefits for Retired Persons (Objects 3701-3702), and Facilities Acquisition & Construction (Function 8500).

Note 2 - In Column 4, report expenditures for: Transportation (Function 3600), Lottery Expenditures (Resource 1100), Special Education Students in Nonpublic Schools (Function 1180), and other federal or state categorical aid in which funds were granted for expenditures in a program not incurring any teacher salary expenditures or requiring disbursement of the funds without regard to the requirements of EC Section 41372

* If an amount (even zero) is entered in any row of Column 4b or in Line 13b, the form uses only the values in Column 4b and Line 13b rather than the values in Column 4a and Line 13a.

PART II: MINIMUM CLASSROOM COMPENSATION (Instruction, Functions 1000-1999) ObjectEDPNo.

1. Teacher Salaries as Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1100 38,801,232.00 3752. Salaries of Instructional Aides Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2100 4,594,938.00 3803. STRS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3101 & 3102 3,078,348.00 3824. PERS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3201 & 3202 665,420.00 3835. OASDI - Regular, Medicare and Alternative. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3301 & 3302 1,226,913.00 3846. Health & Welfare Benefits (EC 41372) (Include Health, Dental, Vision, Pharmaceutical, and Annuity Plans). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3401 & 3402 3,991,277.00 3857. Unemployment Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3501 & 3502 117,435.00 3908. Workers' Compensation Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3601 & 3602 1,045,670.00 3929. OPEB, Active Employees (EC 41372). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3751 & 3752 0.0010. Other Benefits (EC 22310). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3901 & 3902 9.00 39311. SUBTOTAL Salaries and Benefits (Sum Lines 1 - 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53,521,242.00 39512. Less: Teacher and Instructional Aide Salaries and Benefits deducted in Column 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.0013a. Less: Teacher and Instructional Aide Salaries and Benefits (other than Lottery) deducted in Column 4a (Extracted). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00 396 b. Less: Teacher and Instructional Aide Salaries and Benefits (other than Lottery) deducted in Column 4b (Overrides)*. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39614. TOTAL SALARIES AND BENEFITS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53,521,242.00 39715. Percent of Current Cost of Education Expended for Classroom Compensation (EDP 397 divided by EDP 369) Line 15 must equal or exceed 60% for elementary, 55% for unified and 50% for high school districts to avoid penalty under provisions of EC 41372. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63.34%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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63.34%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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84,504,785.005. Deficiency Amount (Part III, Line 3 times Line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00

104



LOTTERY REPORTRevenues, Expenditures andEnding Balances - All Funds

19 64865 0000000Form L

California Dept of EducationSACS Financial Reporting Software - 2009.1.0File: lot (Rev 03/02/2009) Page 1 of 1 Printed: 6/4/2009 10:10 AM

Description Object Codes

Lottery:Unrestricted

(Resource 1100)

Transferred toOther

Resources forExpenditure

Lottery:Instructional

Materials(Resource 6300)* Totals

A. REVENUES AND OTHER FINANCING SOURCES 1. Beginning Balance 9791-9795 2,915,198.00 0.00 2,915,198.00 2. State Lottery Revenue 8560 1,352,901.00 142,086.00 1,494,987.00 3. Other Local Revenue 8600-8799 0.00 0.00 0.00 4. Transfers from Funds of Lapsed/Reorganized Districts 8965 0.00 0.00 0.00 5. Contributions from Unrestricted Resources (Total must be zero) 8980 0.00 0.00 6. Total Available (Sum Lines A1 through A5) 4,268,099.00 0.00 142,086.00 4,410,185.00

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 192,755.00 192,755.00 4. Books and Supplies 4000-4999 0.00 114,822.00 114,822.00 5. a. Services and Other Operating Expenditures (Resource 1100) 5000-5999 100,000.00 100,000.00 b. Services and Other Operating Expenditures (Resource 6300)

5000-5999, except5100, 5710, 5800

c. Duplicating Costs for Instructional Materials (Resource 6300) 5100, 5710, 5800 15,000.00 15,000.00 6. Capital Outlay 6000-6999 0.00 0.00 7. Tuition 7100-7199 0.00 0.00 8. Interagency Transfers Out 7200-7299 20,000.00 6,680.00 26,680.00 9. Transfers of Indirect Costs 7300-7399 5,584.00 5,584.00 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 ) 312,755.00 0.00 142,086.00 454,841.00

C. ENDING BALANCE (Must equal Line A6 minus Line B12) 979Z 3,955,344.00 0.00 0.00 3,955,344.00

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(a)(2) 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

105



Bond Interest and Redemption FundAnalysis of Bonded Indebtedness

19 64865 0000000Form 51A

California Dept of EducationSACS Financial Reporting Software - 2009.1.0File: 51a (Rev 02/13/2008) Page 1 of 1 Printed: 10:10 AM 6/4/2009

BOND DESCRIPTION

Meas. K(June 2000)Meas. R & S(June 2006) Total

OUTSTANDING BONDED INDEBTEDNESS July 1 71,835,681.00 71,835,681.00 Bonds from Acquired District 0.00 Bonds Sold 0.00 Subtotal 71,835,681.00 71,835,681.00 Less: Bonds to Acquiring District 0.00 Less: Bonds Redeemed 0.00 OUTSTANDING BONDED INDEBTEDNESS June 30 71,835,681.00 71,835,681.00

1. Restricted Balance, July 1 2008-09 2,831,497.00 2,831,497.00 2. Tax Receipts 2008-09 2,291,262.00 2,291,262.00 3. State and Federal Apportionments 2008-09 16,263.00 16,263.00 4. Other Designated Revenue 2008-09 117,680.00 117,680.00 5. Subtotal (Sum of lines 1 through 4) 5,256,702.00 5,256,702.00 6. Less: Actual Expenditures or Other Uses 2008-09 2,979,304.00 2,979,304.00 7. Restricted Balance, June 30 (Line 5 minus 6) 2008-09 2,277,398.00 2,277,398.00 8. Estimated Tax Receipts on the Unsecured Roll 2009-10 9,205.00 9,205.00 9. Estimated State and Federal Apportionments 2009-10 0.00 10. Other Estimated Revenue 2009-10 205,006.00 205,006.00 11. Subtotal (Sum of lines 7 through 10) 2,491,609.00 2,491,609.00 12. Amount Budgeted for Expenditures, Other Uses, Transfers, and/or Reserve 2009-10 5,492,366.00 5,492,366.00 13. Maximum Amount: District Secured Tax Requirements (Line 12 minus 11) 2009-10 3,000,757.00 3,000,757.00 14. TAX RATE (For use by County Auditor or entry of data secured from auditor) a) COMPUTED 2009-10 0.00000 0.00000 b) LEVIED 2009-10 0.00000 0.00000

106




19 64865 0000000Form MYP



2009-10Budget

(Form 01)(A)

%Change

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

2010-11Projection

(C)

%Change

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

2011-12Projection

(E)

A. REVENUES AND OTHER FINANCING SOURCES(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted except line A1h) 1. Revenue Limit Sources 8010-8099 63,735,346.00 a. Base Revenue Limit per ADA (Form RL, line 4, ID 0024) 6,416.95 0.00% 6,416.95 2.26% 6,561.95 b. Revenue Limit ADA (Form RL, line 5b, ID 0033) 11,713.03 -0.85% 11,613.03 0.00% 11,613.03 c. Total Base Revenue Limit (Line A1a times line A1b, ID 0269) 75,161,927.86 -0.85% 74,520,232.86 2.26% 76,204,122.21 d. Other Revenue Limit (Form RL, lines 6 thru 14) 254,120.00 -0.03% 254,039.00 1.79% 258,582.00 e. Total Revenue Limit Subject to Deficit (Sum lines A1c plus A1d, ID 0082) 75,416,047.86 -0.85% 74,774,271.86 2.26% 76,462,704.21 f. Deficit Factor (Form RL, line 16) 0.86906 0.00% 0.86906 0.74% 0.87553 g. Deficited Revenue Limit (Line A1e times line A1f, ID 0284) 65,541,070.55 -0.85% 64,983,328.70 3.02% 66,945,391.42 h. Plus: Other Adjustments (e.g., basic aid, charter schools object 8015, prior year adjustments objects 8019 and 8099) 0.00% 0.00% i. Revenue Limit Transfers (Objects 8091 and 8097) (1,761,348.00) 0.00% (1,761,348.00) 3.02% (1,814,554.00) j. Other Adjustments (Form RL, lines 18 thru 20 and line 41) (44,377.00) 0.00% (44,377.00) 0.00% (44,377.00) k. Total Revenue Limit Sources (Sum lines A1g thru A1j) (Must equal line A1) 63,735,345.55 -0.88% 63,177,603.70 3.02% 65,086,460.42 2. Federal Revenues 8100-8299 0.00 0.00% 0.00 0.00% 0.00 3. Other State Revenues 8300-8599 8,128,132.00 0.00% 8,128,132.00 0.00% 8,128,132.00 4. Other Local Revenues 8600-8799 7,589,590.00 0.00% 7,589,590.00 0.00% 7,589,590.00 5. Other Financing Sources 8900-8999 (17,403,755.00) 5.75% (18,403,755.00) 8.15% (19,903,755.00) 6. Total (Sum lines A1k thru A5) 62,049,312.55 -2.51% 60,491,570.70 0.68% 60,900,427.42

B. EXPENDITURES AND OTHER FINANCING USES(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) 1. Certificated Salaries a. Base Salaries 36,530,102.00 33,988,053.53 b. Step & Column Adjustment 547,951.53 512,670.80 c. Cost-of-Living Adjustment d. Other Adjustments (3,090,000.00) (1,340,000.00) e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 36,530,102.00 -6.96% 33,988,053.53 -2.43% 33,160,724.33 2. Classified Salaries a. Base Salaries 8,498,289.00 8,625,763.34 b. Step & Column Adjustment 127,474.34 129,386.45 c. Cost-of-Living Adjustment d. Other Adjustments e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 8,498,289.00 1.50% 8,625,763.34 1.50% 8,755,149.79 3. Employee Benefits 3000-3999 10,396,795.00 1.01% 10,501,996.93 1.50% 10,659,526.88 4. Books and Supplies 4000-4999 1,491,492.00 1.90% 1,519,830.35 2.10% 1,551,746.79 5. Services and Other Operating Expenditures 5000-5999 5,522,419.00 1.90% 5,627,344.96 2.10% 5,745,519.20 6. Capital Outlay 6000-6999 84,912.00 1.90% 86,525.33 2.10% 88,342.36 7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 702,178.00 0.00% 702,178.00 0.00% 702,178.00 8. Other Outgo - Transfers of Indirect Costs 7300-7399 (292,877.00) 0.00% (292,877.00) 0.00% (292,877.00) 9. Other Financing Uses 7600-7699 493,525.00 0.00% 493,525.00 0.00% 493,525.0010. Other Adjustments (Explain in Section F below)11. Total (Sum lines B1 thru B10) 63,426,835.00 -3.43% 61,252,340.44 -0.63% 60,863,835.35C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11) (1,377,522.45) (760,769.74) 36,592.07

D. FUND BALANCE 1. Net Beginning Fund Balance (Form 01, line F1e) 5,068,434.00 3,690,911.55 2,930,141.81 2. Ending Fund Balance (Sum lines C and D1) 3,690,911.55 2,930,141.81 2,966,733.88

3. Components of Ending Fund Balance a. Fund Balance Reserves 9710-9740 188,509.00 188,509.00 188,509.00 b. Designated for Economic Uncertainties 9770 3,502,403.00 2,741,632.81 2,768,224.88 c. Fund Balance Designations 9775, 9780 0.00 d. Undesignated/Unappropriated Balance 9790 0.00 0.00 10,000.00 e. Total Components of Ending Fund Balance (Line D3e must agree with line D2) 3,690,912.00 2,930,141.81 2,966,733.88

107




19 64865 0000000Form MYP



2009-10Budget

(Form 01)(A)

%Change

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

2010-11Projection

(C)

%Change

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

2011-12Projection

(E)E. AVAILABLE RESERVES 1. General Fund a. Designated for Economic Uncertainties 9770 3,502,403.00 2,741,632.81 2,768,224.88 b. Undesignated/Unappropriated Amount 9790 0.00 0.00 10,000.00(Enter other reserve projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted.) 2. Special Reserve Fund - Noncapital Outlay (Fund 17) a. Designated for Economic Uncertainties 9770 b. Undesignated/Unappropriated Amount 9790 3. Total Available Reserves (Sum lines E1 thru E2b) 3,502,403.00 2,741,632.81 2,778,224.88F. ASSUMPTIONSPlease provide below or on a separate attachment, the assumptions used to determine the projections for the first and second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments projected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide.

Other Adjustments = future anticipated cutsOther Adjustments = future anticipated cuts

108




19 64865 0000000Form MYP



2009-10Budget

(Form 01)(A)

%Change

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

2010-11Projection

(C)

%Change

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

2011-12Projection

(E)

A. REVENUES AND OTHER FINANCING SOURCES(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) 1. Revenue Limit Sources 8010-8099 1,761,348.00 0.00% 1,761,348.00 3.02% 1,814,554.00 2. Federal Revenues 8100-8299 2,761,299.00 0.00% 2,761,299.00 0.00% 2,761,299.00 3. Other State Revenues 8300-8599 6,022,043.00 0.00% 6,022,043.00 0.00% 6,022,043.00 4. Other Local Revenues 8600-8799 825,391.00 0.00% 825,391.00 0.00% 825,391.00 5. Other Financing Sources 8900-8999 17,403,755.00 5.75% 18,403,755.00 8.15% 19,903,755.00 6. Total (Sum lines A1 thru A5) 28,773,836.00 3.48% 29,773,836.00 5.22% 31,327,042.00

B. EXPENDITURES AND OTHER FINANCING USES(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) 1. Certificated Salaries a. Base Salaries 9,641,283.00 10,135,902.25 b. Step & Column Adjustment 144,619.25 152,038.53 c. Cost-of-Living Adjustment d. Other Adjustments 350,000.00 667,532.70 e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 9,641,283.00 5.13% 10,135,902.25 8.09% 10,955,473.48 2. Classified Salaries a. Base Salaries 7,902,817.00 8,226,263.08 b. Step & Column Adjustment 118,542.26 123,393.95 c. Cost-of-Living Adjustment d. Other Adjustments 204,903.82 222,510.90 e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 7,902,817.00 4.09% 8,226,263.08 4.20% 8,572,167.93 3. Employee Benefits 3000-3999 4,737,509.00 1.50% 4,808,571.64 1.50% 4,880,700.21 4. Books and Supplies 4000-4999 540,333.00 1.90% 550,599.33 2.10% 562,161.92 5. Services and Other Operating Expenditures 5000-5999 4,977,847.00 5.87% 5,270,136.53 2.10% 5,380,809.40 6. Capital Outlay 6000-6999 41,681.00 1.90% 42,473.12 2.10% 43,365.06 7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 403,825.00 0.00% 403,825.00 0.00% 403,825.00 8. Other Outgo - Transfers of Indirect Costs 7300-7399 165,052.00 0.00% 165,052.00 0.00% 165,052.00 9. Other Financing Uses 7600-7699 363,487.00 0.00% 363,487.00 0.00% 363,487.0010. Other Adjustments (Explain in Section F below)11. Total (Sum lines B1 thru B10) 28,773,834.00 4.14% 29,966,309.95 4.54% 31,327,042.00C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11) 2.00 (192,473.95) 0.00

D. FUND BALANCE 1. Net Beginning Fund Balance (Form 01, line F1e) 223,624.00 223,626.00 31,152.05 2. Ending Fund Balance (Sum lines C and D1) 223,626.00 31,152.05 31,152.05 3. Components of Ending Fund Balance a. Fund Balance Reserves 9710-9740 183,621.00 b. Designated for Economic Uncertainties 9770 40,004.00 c. Fund Balance Designations 9775, 9780 0.00 d. Undesignated/Unappropriated Balance 9790 1.00 31,152.05 31,152.05 e. Total Components of Ending Fund Balance (Line D3e must agree with line D2) 223,626.00 31,152.05 31,152.05

109




19 64865 0000000Form MYP



2009-10Budget

(Form 01)(A)

%Change

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

2010-11Projection

(C)

%Change

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

2011-12Projection

(E)E. AVAILABLE RESERVES 1. General Fund a. Designated for Economic Uncertainties 9770 b. Undesignated/Unappropriated Amount 9790(Enter other reserve projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted.) 2. Special Reserve Fund - Noncapital Outlay (Fund 17) a. Designated for Economic Uncertainties 9770 b. Undesignated/Unappropriated Amount 9790 3. Total Available Reserves (Sum lines E1 thru E2b)F. ASSUMPTIONSPlease provide below or on a separate attachment, the assumptions used to determine the projections for the first andsecond subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustmentsprojected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide.

Other Adjustments = Anticipated Staffing Growth for Special EducationOther Adjustments = Anticipated Staffing Growth for Special Education

110




19 64865 0000000Form MYP



2009-10Budget

(Form 01)(A)

%Change

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

2010-11Projection

(C)

%Change

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

2011-12Projection

(E)A. REVENUES AND OTHER FINANCING SOURCES(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) 1. Revenue Limit Sources 8010-8099 65,496,694.00 -0.85% 64,938,951.70 3.02% 66,901,014.42 2. Federal Revenues 8100-8299 2,761,299.00 0.00% 2,761,299.00 0.00% 2,761,299.00 3. Other State Revenues 8300-8599 14,150,175.00 0.00% 14,150,175.00 0.00% 14,150,175.00 4. Other Local Revenues 8600-8799 8,414,981.00 0.00% 8,414,981.00 0.00% 8,414,981.00 5. Other Financing Sources 8900-8999 0.00 0.00% 0.00 0.00% 0.00 6. Total (Sum lines A1 thru A5) 90,823,148.55 -0.61% 90,265,406.70 2.17% 92,227,469.42B. EXPENDITURES AND OTHER FINANCING USES(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) 1. Certificated Salaries a. Base Salaries 46,171,385.00 44,123,955.78 b. Step & Column Adjustment 692,570.78 664,709.33 c. Cost-of-Living Adjustment 0.00 0.00 d. Other Adjustments (2,740,000.00) (672,467.30) e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 46,171,385.00 -4.43% 44,123,955.78 -0.02% 44,116,197.81 2. Classified Salaries a. Base Salaries 16,401,106.00 16,852,026.42 b. Step & Column Adjustment 246,016.60 252,780.40 c. Cost-of-Living Adjustment 0.00 0.00 d. Other Adjustments 204,903.82 222,510.90 e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 16,401,106.00 2.75% 16,852,026.42 2.82% 17,327,317.72 3. Employee Benefits 3000-3999 15,134,304.00 1.16% 15,310,568.57 1.50% 15,540,227.09 4. Books and Supplies 4000-4999 2,031,825.00 1.90% 2,070,429.68 2.10% 2,113,908.71 5. Services and Other Operating Expenditures 5000-5999 10,500,266.00 3.78% 10,897,481.49 2.10% 11,126,328.60 6. Capital Outlay 6000-6999 126,593.00 1.90% 128,998.45 2.10% 131,707.42 7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 1,106,003.00 0.00% 1,106,003.00 0.00% 1,106,003.00 8. Other Outgo - Transfers of Indirect Costs 7300-7399 (127,825.00) 0.00% (127,825.00) 0.00% (127,825.00) 9. Other Financing Uses 7600-7699 857,012.00 0.00% 857,012.00 0.00% 857,012.0010. Other Adjustments 0.00 0.0011. Total (Sum lines B1 thru B10) 92,200,669.00 -1.07% 91,218,650.39 1.07% 92,190,877.35C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11) (1,377,520.45) (953,243.69) 36,592.07D. FUND BALANCE 1. Net Beginning Fund Balance (Form 01, line F1e) 5,292,058.00 3,914,537.55 2,961,293.86 2. Ending Fund Balance (Sum lines C and D1) 3,914,537.55 2,961,293.86 2,997,885.93 3. Components of Ending Fund Balance a. Fund Balance Reserves 9710-9740 372,130.00 188,509.00 188,509.00 b. Designated for Economic Uncertainties 9770 3,542,407.00 2,741,632.81 2,768,224.88 c. Fund Balance Designations 9775, 9780 0.00 0.00 0.00 d. Undesignated/Unappropriated Balance 9790 1.00 31,152.05 41,152.05 e. Total Components of Ending Fund Balance (Line D3e must agree with line D2) 3,914,538.00 2,961,293.86 2,997,885.93

111




19 64865 0000000Form MYP



2009-10Budget

(Form 01)(A)

%Change

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

2010-11Projection

(C)

%Change

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

2011-12Projection

(E)E. AVAILABLE RESERVES (Unrestricted except as noted) 1. General Fund a. Designated for Economic Uncertainties (Line D3b) 9770 3,502,403.00 2,741,632.81 2,768,224.88 b. Undesignated/Unappropriated Amount (Line D3d) 9790 0.00 0.00 10,000.00 c. Negative Restricted Ending Balances (Negative resources 2000-9999) (Enter projections) 979Z 2. Special Reserve Fund - Noncapital Outlay (Fund 17) a. Designated for Economic Uncertainties 9770 0.00 0.00 0.00 b. Undesignated/Unappropriated Amount 9790 0.00 0.00 0.00 3. Total Available Reserves - by Amount (Sum lines E1 thru E2b) 3,502,403.00 2,741,632.81 2,778,224.88 4. Total Available Reserves - by Percent (Line E3 divided by Line F3c) 3.80% 3.01% 3.01%F. RECOMMENDED RESERVES 1. Special Education Pass-through Exclusions For districts that serve as the administrative unit (AU) of a special education local plan area (SELPA): a. Do you choose to exclude from the reserve calculation the pass-through funds distributed to SELPA members? b. If you are the SELPA AU and answered Yes to excluding special education pass-through funds: 1. Enter the name(s) of the SELPA(s):

2. Special education pass-through funds (Column A: Fund 01, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223; enter projections for subsequent years 1 and 2 in Columns C and E) 0.00 2. District ADA Used to determine the reserve standard percentage level on line F3d (Col. A: Form A, Estimated P-2 ADA column, lines 3, 6, and 25; enter projections) 11,599.09 11,599.09 11,599.09 3. Calculating the Reserves a. Total Expenditures and Other Financing Uses (Line B11) 92,200,669.00 91,218,650.39 92,190,877.35 b. Less: Special Education Pass-through Funds (Line F1b2) 0.00 0.00 0.00 c. Net Expenditures and Other Financing Uses (Line F3a, minus line F3b if line F1a is Yes) 92,200,669.00 91,218,650.39 92,190,877.35 d. Reserve Standard Percentage Level (Refer to Form 01CS, Criterion 10 for calculation details) 3% 3% 3% e. Reserve Standard - By Percent (Line F3c times F3d) 2,766,020.07 2,736,559.51 2,765,726.32 f. Reserve Standard - By Amount (Refer to Form 01CS, Criterion 10 for calculation details) 0.00 0.00 0.00 g. Reserve Standard (Greater of Line F3e or F3f) 2,766,020.07 2,736,559.51 2,765,726.32 h. Available Reserves (Line E3) Meet Reserve Standard (Line F3g) YES YES YES

112



Revenue Limit Summary19 64865 0000000

Form RL

California Dept of EducationSACS Financial Reporting Software - 2009.1.0File: rl-d (Rev 04/10/2009) Page 1 of 2 Printed: 6/4/2009 10:11 AM

Description

PrincipalAppt.

SoftwareData ID

2008-09Estimated Actuals

2009-10Budget

BASE REVENUE LIMIT PER ADA 1. Base Revenue Limit per ADA (prior year) 0025 5,778.95 6,107.95 2. Inflation Increase 0041 329.00 309.00 3. All Other Adjustments 0042, 0525 0.00 0.00 4. TOTAL, BASE REVENUE LIMIT PER ADA (Sum Lines 1 through 3) 0024 6,107.95 6,416.95REVENUE LIMIT SUBJECT TO DEFICIT 5. Total Base Revenue Limit a. Base Revenue Limit per ADA (from Line 4) 0024 6,107.95 6,416.95 b. Revenue Limit ADA 0033 11,713.03 11,713.03 c. Total Base Revenue Limit (Line 5a times Line 5b) 0269 71,542,601.59 75,161,927.86 6. Allowance for Necessary Small School 0489 0.00 0.00 7. Gain or Loss from Interdistrict Attendance Agreements 0272 0.00 0.00 8. Meals for Needy Pupils 0090 0.00 0.00 9. Special Revenue Limit Adjustments 0274 0.00 0.0010. One-time Equalization Adjustments 027511. Miscellaneous Revenue Limit Adjustments 0276, 0659 0.00 0.0012. Less: All Charter District Revenue Limit Adjustment 0217 0.00 0.0013. Beginning Teacher Salary Incentive Funding 0552 241,914.00 254,120.0014. Less: Class Size Penalties Adjustment 0173 0.00 0.0015. REVENUE LIMIT SUBJECT TO DEFICIT (Sum Lines 5c through 11, plus Line 13, minus Lines 12 and 14) 0082 71,784,515.59 75,416,047.86DEFICIT CALCULATION16. Deficit Factor 0281 0.92156 0.8690617. TOTAL DEFICITED REVENUE LIMIT (Line 15 times Line 16) 0284 66,153,738.19 65,541,070.55OTHER REVENUE LIMIT ITEMS 18. Unemployment Insurance Revenue 0060 30,871.00 30,841.0019. Less: Longer Day/Year Penalty 0287 0.00 0.0020. Less: Excess ROC/P Reserves Adjustment 0288 0.00 0.0021. Less: PERS Reduction 0195 404,811.00 411,407.0022. PERS Safety Adjustment/SFUSD PERS Adjustment 0205, 0654 0.00 0.0023. TOTAL, OTHER REVENUE LIMIT ITEMS (Sum Lines 18 and 22, minus Lines 19 through 21) - - - (373,940.00) (380,566.00)24. TOTAL REVENUE LIMIT (Sum Lines 17 and 23) 0088 65,779,798.19 65,160,504.55

113



Revenue Limit Summary19 64865 0000000

Form RL

California Dept of EducationSACS Financial Reporting Software - 2009.1.0File: rl-d (Rev 04/10/2009) Page 2 of 2 Printed: 6/4/2009 10:11 AM

Description

PrincipalAppt.

SoftwareData ID

2008-09Estimated Actuals

2009-10Budget

REVENUE LIMIT - LOCAL SOURCES25. Property Taxes 0587 33,486,116.00 33,486,116.0026. Miscellaneous Funds 0588 0.00 0.0027. Community Redevelopment Funds 0589 0.00 0.0028. Less: Charter Schools In-lieu Taxes 0595 0.00 0.0029. TOTAL, REVENUE LIMIT - LOCAL SOURCES (Sum Lines 25 through 27, minus Line 28) 0126 33,486,116.00 33,486,116.0030. Charter School General Purpose Block Grant Offset (Unified Districts Only) 0293 0.00 0.0031. STATE AID PORTION OF REVENUE LIMIT (Sum Line 24, minus Lines 29 and 30. If negative, then zero) 0111 32,293,682.19 31,674,388.55OTHER ITEMS32. Less: County Office Funds Transfer 0458 75,919.00 75,218.0033. 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 9006/057037. Community Day School Additional Funding 900738. Basic Aid "Choice"/Court Ordered Voluntary Pupil Transfer 0634, 0629 0.00 0.0039. Basic Aid Supplement Charter School Adjustment 0493 0.00 0.0040. All Other Adjustments - - - 0.00 0.0041. TOTAL, OTHER ITEMS (Sum Lines 33 through 40, minus Line 32) - - - (75,919.00) (75,218.00)42. TOTAL, STATE AID PORTION OF REVENUE LIMIT (Sum Lines 31 and 41) (This amount should agree with Object 8011) - - - 32,217,763.19 31,599,170.5543. Less: Revenue Limit State Apportionment Receipts - - - 0.0044. NET ACCRUAL TO STATE AID - REVENUE LIMIT (Line 42 minus Line 43) - - - 32,217,763.19

OTHER NON-REVENUE LIMIT ITEMS(Should be recorded in Object 8311 beginning in 2007-08)45. Core Academic Program 9001 41,192.00 39,338.0046. California High School Exit Exam 9002 36,222.00 34,592.0047. Pupil Promotion and Retention Programs (Retained and Recommended for Retention, and Low STAR and At Risk of Retention) 9016, 9017 56,717.00 75,229.0048. Apprenticeship Funding 9006/0570 0.00 0.0049. Community Day School Additional Funding 9007 0.00 0.00

114



SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS

19 64865 0000000Form SIAA

California Dept of EducationSACS Financial Reporting Software - 2009.1.0File: siaa (Rev 04/29/2009) Page 1 of 2 Printed: 6/4/2009 10:12 AM

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 (4,313.00) 0.00 (127,825.00) Other Sources/Uses Detail 0.00 562,398.00 Fund Reconciliation 0.00 0.0009 CHARTER SCHOOLS SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0011 ADULT EDUCATION FUND Expenditure Detail 3,700.00 0.00 7,231.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0012 CHILD DEVELOPMENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0013 CAFETERIA SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 120,594.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0014 DEFERRED MAINTENANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 562,398.00 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 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0025 CAPITAL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0030 STATE SCHOOL BUILDING LEASE/PURCHASE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0035 COUNTY SCHOOL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0040 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0049 CAP PROJ FUND FOR BLENDED COMPONENT UNITS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0051 BOND INTEREST AND REDEMPTION FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0052 DEBT SVC FUND FOR BLENDED COMPONENT UNITS Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0053 TAX OVERRIDE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0056 DEBT SERVICE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0057 FOUNDATION PERMANENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0061 CAFETERIA ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0062 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 0.00

115




19 64865 0000000Form SIAA

California Dept of EducationSACS Financial Reporting Software - 2009.1.0File: siaa (Rev 04/29/2009) Page 2 of 2 Printed: 6/4/2009 10:12 AM



5750Transfers Out

5750Transfers In

7350Transfers Out



Other Funds9310

Other Funds9610

63 OTHER ENTERPRISE FUND Expenditure Detail 613.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0066 WAREHOUSE REVOLVING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0067 SELF-INSURANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0071 RETIREE BENEFIT FUND Expenditure Detail Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0073 FOUNDATION PRIVATE-PURPOSE TRUST FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0076 WARRANT/PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 0.00 0.0095 STUDENT BODY FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 0.00 0.00 TOTALS 4,313.00 (4,313.00) 127,825.00 (127,825.00) 562,398.00 562,398.00 0.00 0.00

116




19 64865 0000000Form SIAB

California Dept of EducationSACS Financial Reporting Software - 2009.1.0File: siab (Rev 04/21/2009) Page 1 of 2 Printed: 6/4/2009 10:12 AM



5750Transfers Out

5750Transfers In

7350Transfers Out



Other Funds9310

Other Funds9610

01 GENERAL FUND Expenditure Detail 0.00 (4,392.00) 0.00 (127,825.00) Other Sources/Uses Detail 0.00 857,012.00 Fund Reconciliation09 CHARTER SCHOOLS SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation11 ADULT EDUCATION FUND Expenditure Detail 3,770.00 0.00 7,231.00 0.00 Other Sources/Uses Detail 43,429.00 0.00 Fund Reconciliation12 CHILD DEVELOPMENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation13 CAFETERIA SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 120,594.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation14 DEFERRED MAINTENANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 813,583.00 0.00 Fund Reconciliation15 PUPIL TRANSPORTATION EQUIPMENT FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation17 SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation18 SCHOOL BUS EMISSIONS REDUCTION FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation19 FOUNDATION SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation20 SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation21 BUILDING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation25 CAPITAL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation30 STATE SCHOOL BUILDING LEASE/PURCHASE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation35 COUNTY SCHOOL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation40 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation49 CAP PROJ FUND FOR BLENDED COMPONENT UNITS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation51 BOND INTEREST AND REDEMPTION FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation52 DEBT SVC FUND FOR BLENDED COMPONENT UNITS Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation53 TAX OVERRIDE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation56 DEBT SERVICE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation57 FOUNDATION PERMANENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation61 CAFETERIA ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation62 CHARTER SCHOOLS ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation

117




19 64865 0000000Form SIAB

California Dept of EducationSACS Financial Reporting Software - 2009.1.0File: siab (Rev 04/21/2009) Page 2 of 2 Printed: 6/4/2009 10:12 AM



5750Transfers Out

5750Transfers In

7350Transfers Out



Other Funds9310

Other Funds9610

63 OTHER ENTERPRISE FUND Expenditure Detail 622.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation66 WAREHOUSE REVOLVING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation67 SELF-INSURANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation71 RETIREE BENEFIT FUND Expenditure Detail Other Sources/Uses Detail 0.00 Fund Reconciliation73 FOUNDATION PRIVATE-PURPOSE TRUST FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation76 WARRANT/PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation95 STUDENT BODY FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation TOTALS 4,392.00 (4,392.00) 127,825.00 (127,825.00) 857,012.00 857,012.00

118


2009-10 July 1 Budget (Single Adoption)General Fund

School District Criteria and Standards Review19 64865 0000000

Form 01CS

California Dept of EducationSACS Financial Reporting Software - 2009.1.0File: cs-a (Rev 05/01/2009) Page 1 of 26 Printed: 6/4/2009 10:13 AM

Provide methodology and assumptions used to estimate ADA, enrollment, revenues, expenditures, reserves and fund balance, and multiyear commitments (including cost-of-living adjustments).

Deviations from the standards must be explained and may affect the approval of the budget.

CRITERIA AND STANDARDS

1. CRITERION: Average Daily Attendance

STANDARD: Funded average daily attendance (ADA) has not been overestimated in 1) the first prior fiscal year OR in 2) two or more of the previous three fiscal years by more than the following percentage levels:

Percentage Level District ADA3.0% 0 to 3002.0% 301 to 1,0001.0% 1,001 and over

District ADA (Form A, Estimated P-2 ADA column, lines 3, 6, and 25): 11,599

District's ADA Standard Percentage Level: 1.0%

1A. Calculating the District's ADA Variances

DATA ENTRY: Enter data in the Revenue Limit ADA, Original Budget column for the First, Second, and Third Prior Years; all other data are extracted or calculated.

Revenue Limit (Funded) ADA ADA Variance LevelOriginal Budget Estimated/Unaudited Actuals (If Budget is greater

Fiscal Year (Use Form RL, Line 5b) (Form RL, Line 5b) than Actuals, else N/A) StatusThird Prior Year (2006-07) 11,805.02 11,690.34 1.0% MetSecond Prior Year (2007-08) 11,611.25 11,697.06 N/A MetFirst Prior Year (2008-09) 11,628.71 11,713.03 N/A MetBudget Year (2009-10) (Criterion 4A1, Step 2a) 11,713.03

1B. Comparison of District ADA to the Standard

DATA ENTRY: Enter an explanation if the standard is not met.

1a. STANDARD MET - Funded ADA has not been overestimated by more than the standard percentage level for the first prior year.

Explanation:(required if NOT met)

1b. STANDARD MET - Funded ADA has not been overestimated by more than the standard percentage level for two or more of the previous three years.


119




Form 01CS


2. CRITERION: Enrollment

STANDARD: Projected enrollment has not been overestimated in 1) the first prior fiscal year OR in 2) two or more of the previous three fiscal years by more than the following percentage levels:

Percentage Level District ADA3.0% 0 to 3002.0% 301 to 1,0001.0% 1,001 and over


District's Enrollment Standard Percentage Level: 1.0%

2A. Calculating the District's Enrollment Variances

DATA ENTRY: Enter data in the Enrollment, Budget, column for all fiscal years and in the Enrollment, CBEDS Actual, column for the First Prior Year; all other data are extracted or calculated.

Enrollment Variance LevelEnrollment (If Budget is greater

Fiscal Year Budget CBEDS Actual than Actual, else N/A) StatusThird Prior Year (2006-07) 12,128 12,030 0.8% MetSecond Prior Year (2007-08) 11,970 12,000 N/A MetFirst Prior Year (2008-09) 11,884 12,033 N/A MetBudget Year (2009-10) 11,933

2B. Comparison of District Enrollment to the Standard


1a. STANDARD MET - Enrollment has not been overestimated by more than the standard percentage level for the first prior year.


1b. STANDARD MET - Enrollment has not been overestimated by more than the standard percentage level for two or more of the previous three years.


120




Form 01CS


3. CRITERION: ADA to Enrollment

STANDARD: Projected second period (P-2) average daily attendance (ADA) to enrollment ratio for any of the budget year or two subsequent fiscalyears has not increased from the historical average ratio from the three prior fiscal years by more than one half of one percent (0.5%).

3A. Calculating the District's ADA to Enrollment Standard

DATA ENTRY: All data are extracted or calculated.

P-2 ADA EnrollmentEstimated/Unaudited Actuals CBEDS Actual Historical Ratio

Fiscal Year (Form A, Lines 3, 6, and 25) (Criterion 2, Item 2A) of ADA to EnrollmentThird Prior Year (2006-07) 11,649 12,030 96.8%Second Prior Year (2007-08) 11,623 12,000 96.9%First Prior Year (2008-09) 11,703 12,033 97.3%

Historical Average Ratio: 97.0%

District's ADA to Enrollment Standard (historical average ratio plus 0.5%): 97.5%

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

DATA ENTRY: If Form MYP exists, Estimated P-2 ADA for the two subsequent years will be extracted; if not, enter Estimated P-2 ADA data in the first column. Enter data in the Enrollment column for the two subsequent years. All other data are extracted or calculated.

Estimated P-2 ADABudget Enrollment

(Form A, Lines 3, 6, and 25) Budget/ProjectedFiscal Year (Form MYP, Line F2) (Criterion 2, Item 2A) Ratio of ADA to Enrollment Status

Budget Year (2009-10) 11,599 11,933 97.2% Met1st Subsequent Year (2010-11) 11,599 11,933 97.2% Met2nd Subsequent Year (2011-12) 11,599 11,933 97.2% Met

3C. Comparison of District ADA to Enrollment Ratio to the Standard


1a. STANDARD MET - Projected P-2 ADA to enrollment ratio has not exceeded the standard for the budget and two subsequent fiscal years.


121




Form 01CS


4. CRITERION: Revenue Limit

STANDARD: Projected revenue limit for any of the budget year or two subsequent fiscal years has not changed from the prior fiscal year by morethan the change in population and the funded cost-of-living adjustment (COLA) plus or minus one percent.

For basic aid districts, projected revenue limit has not changed from the prior fiscal year by more than the percent change in property tax revenuesplus or minus one percent.

For districts funded by necessary small school formulas, projected revenue limit has not changed from the prior fiscal year by more than the fundedcost-of-living adjustment plus or minus one percent.

4A1. Calculating the District's Revenue Limit Standard

DATA ENTRY: If Form MYP exists, the 1st and 2nd Subsequent Year columns for Step 1a and Step 2a will be extracted; if not, enter data for the two subsequent years. In addition, the deficit factor, Step 1b, for the two subsequent years will be extracted from Form MYP if it exists; if not, it will link from the Budget Year column, but may be overwritten. Allother data are extracted or calculated.

Projected Revenue LimitPrior Year Budget Year 1st Subsequent Year 2nd Subsequent Year

Step 1 - Funded COLA (2008-09) (2009-10) (2010-11) (2011-12)a. Base Revenue Limit (BRL) per ADA

(Form RL, Line 4) (Form MYP,Unrestricted, Line A1a) 6,107.95 6,416.95 6,416.95 6,561.95

b. Deficit Factor(Form RL, Line 16) (Form MYP,Unrestricted, Line A1f) 0.92156 0.86906 0.86906 0.87553

c. Funded BRL per ADA(Step 1a times Step 1b) 5,628.84 5,576.71 5,576.71 5,745.18

d. Prior Year Funded BRLper ADA 5,628.84 5,576.71 5,576.71

e. Difference(Step 1c minus Step 1d) (52.13) 0.00 168.47

f. Percent Change Due to COLA(Step 1e divided by Step 1d) -0.93% 0.00% 3.02%

Step 2 - Change in Population a. Revenue Limit (Funded) ADA

(Form RL, Line 5b) (Form MYP,Unrestricted, Line A1b) 11,713.03 11,713.03 11,613.03 11,613.03

b. Prior Year RevenueLimit (Funded) ADA 11,713.03 11,713.03 11,613.03

c. Difference(Step 2a minus Step 2b) 0.00 (100.00) 0.00

d. Percent Change Due to Population(Step 2c divided by Step 2b) 0.00% -0.85% 0.00%

Step 3 - Total Change in Funded COLA and Population(Step 1f plus Step 2d) -0.93% -0.85% 3.02%

Revenue Limit Standard (Step 3, plus/minus 1%): -1.93% to .07% -1.85% to .15% 2.02% to 4.02%

4A2. Alternate Revenue Limit Standard - Basic Aid

DATA ENTRY: If applicable to your district, input data in the 1st and 2nd Subsequent Year columns for projected local property taxes; all other data are extracted or calculated.

Basic Aid District Projected Revenue Limit (applicable if Form RL, Budget column, line 31, is zero)

Prior Year Budget Year 1st Subsequent Year 2nd Subsequent Year(2008-09) (2009-10) (2010-11) (2011-12)

Projected Local Property Taxes(Form RL, Lines 25 thru 27) 33,486,116.00 33,486,116.00 33,292,983.00 33,292,983.00

Percent Change from Previous Year N/A N/A N/ABasic Aid Standard

(percent change fromprevious year, plus/minus 1%): N/A N/A N/A

122




Form 01CS


4A3. Alternate Revenue Limit Standard - Necessary Small School


Necessary Small School District Projected Revenue Limit (applicable if Form RL, Budget column, line 6, is greater than zero, and line 5b, RL ADA, is zero)

Budget Year 1st Subsequent Year 2nd Subsequent Year(2009-10) (2010-11) (2011-12)

Necessary Small School Standard(Funded COLA change - Step 1f, plus/minus 1%): N/A N/A N/A

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

DATA ENTRY: Enter data in the 1st and 2nd Subsequent Year columns for Revenue Limit; all other data are extracted or calculated.


Revenue Limit(Fund 01, Objects 8011, 8020-8089) 65,703,839.00 65,085,287.00 64,983,328.70 66,945,391.42

District's Projected Change in Revenue Limit: -0.94% -0.16% 3.02%Revenue Limit Standard: -1.93% to .07% -1.85% to .15% 2.02% to 4.02%

Status: Met Met Met

4C. Comparison of District Revenue Limit to the Standard


1a. STANDARD MET - Projected change in revenue limit has met the standard for the budget and two subsequent fiscal years.


123




Form 01CS


5. CRITERION: Salaries and Benefits

STANDARD: Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures for any of the budget year or twosubsequent fiscal years has not changed from the historical average ratio from the three prior fiscal years by more than the greater of three percent orthe district's required reserves percentage.

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


Estimated/Unaudited Actuals - Unrestricted(Resources 0000-1999) Ratio

Salaries and Benefits Total Expenditures of Unrestricted Salaries and BenefitsFiscal Year (Form 01, Objects 1000-3999) (Form 01, Objects 1000-7499) to Total Unrestricted Expenditures

Third Prior Year (2006-07) 55,776,641.07 63,402,950.45 88.0%Second Prior Year (2007-08) 58,490,807.19 65,236,552.34 89.7%First Prior Year (2008-09) 59,927,938.00 66,105,099.00 90.7%

Historical Average Ratio: 89.5%


District's Reserve Standard Percentage(Criterion 10B, Line 4): 3.0% 3.0% 3.0%

District's Salaries and Benefits Standard(historical average ratio, plus/minus the greater

of 3% or the district's reserve standard percentage): 86.5% to 92.5% 86.5% to 92.5% 86.5% to 92.5%

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

DATA ENTRY: If Form MYP exists, Unrestricted Salaries and Benefits, and Total Unrestricted Expenditures data for the 1st and 2nd Subsequent Years will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated.

Budget - Unrestricted(Resources 0000-1999)

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

Fiscal Year (Form MYP, Lines B1-B3) (Form MYP, Lines B1-B8, B10) to Total Unrestricted Expenditures StatusBudget Year (2009-10) 55,425,186.00 62,933,310.00 88.1% Met1st Subsequent Year (2010-11) 53,115,813.80 60,758,815.44 87.4% Met2nd Subsequent Year (2011-12) 52,575,401.00 60,370,310.35 87.1% Met

5C. Comparison of District Salaries and Benefits Ratio to the Standard


1a. STANDARD MET - Ratio of total unrestricted salaries and benefits to total unrestricted expenditures has met the standard for the budget and two subsequent fiscal years.


124




Form 01CS


6. CRITERION: Other Revenues and Expenditures

STANDARD: Projected operating revenues (including federal, other state, and other local) or expenditures (including books and supplies,and services and other operating), for any of the budget year or two subsequent fiscal years, have not changed from the prior fiscal year amount bymore than the percentage change in population and the funded cost-of-living adjustment (COLA) plus or minus ten percent.

For each major object category, changes that exceed the percentage change in population and the funded COLA plus or minus five percent must beexplained.

6A. Calculating the District's Other Revenues and Expenditures Standard Percentage Ranges

DATA ENTRY: All data are extracted or calculated.Budget Year 1st Subsequent Year 2nd Subsequent Year

(2009-10) (2010-11) (2011-12)1. District's Change in Population and Funded COLA

(Criterion 4A1, Step 3): -0.93% -0.85% 3.02%2. District's Other Revenues and Expenditures

Standard Percentage Range (Line 1, plus/minus 10%): -10.93% to 9.07% -10.85% to 9.15% -6.98% to 13.02%3. District's Other Revenues and Expenditures

Explanation Percentage Range (Line 1, plus/minus 5%): -5.93% to 4.07% -5.85% to 4.15% -1.98% to 8.02%

6B. Calculating the District's Change by Major Object Category and Comparison to the Explanation Percentage Range (Section 6A, Line 3)

DATA ENTRY: If Form MYP exists, the 1st and 2nd Subsequent Year data for each revenue and expenditure section will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated.

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

Percent Change Change Is OutsideObject Range / Fiscal Year Amount Over Previous Year Explanation Range

Federal Revenue (Fund 01, Objects 8100-8299) (Form MYP, Line A2)First Prior Year (2008-09) 2,948,931.00Budget Year (2009-10) 2,761,299.00 -6.36% Yes1st Subsequent Year (2010-11) 2,761,299.00 0.00% No2nd Subsequent Year (2011-12) 2,761,299.00 0.00% No

Explanation:(required if Yes)

Estimated slight reduction in all federal funding.

Other State Revenue (Fund 01, Objects 8300-8599) (Form MYP, Line A3)First Prior Year (2008-09) 15,103,378.00Budget Year (2009-10) 14,150,175.00 -6.31% Yes1st Subsequent Year (2010-11) 14,150,175.00 0.00% No2nd Subsequent Year (2011-12) 14,150,175.00 0.00% No


Estimated reduced state funding as per the February Adopted Budget.

Other Local Revenue (Fund 01, Objects 8600-8799) (Form MYP, Line A4)First Prior Year (2008-09) 10,369,886.00Budget Year (2009-10) 8,414,981.00 -18.85% Yes1st Subsequent Year (2010-11) 8,414,981.00 0.00% No2nd Subsequent Year (2011-12) 8,414,981.00 0.00% No


Estimated reduced donations, including reduction of $300,000 from Education Foundation.

Books and Supplies (Fund 01, Objects 4000-4999) (Form MYP, Line B4)First Prior Year (2008-09) 3,035,911.00Budget Year (2009-10) 2,031,825.00 -33.07% Yes1st Subsequent Year (2010-11) 2,070,429.68 1.90% No2nd Subsequent Year (2011-12) 2,113,908.71 2.10% No


District is not planning on textbook adoption in 2009-10.

125




Form 01CS


Services and Other Expenditures (Fund 01, Objects 5000-5999) (Form MYP, Line B5)First Prior Year (2008-09) 10,355,045.00Budget Year (2009-10) 10,500,266.00 1.40% No1st Subsequent Year (2010-11) 10,897,481.49 3.78% No2nd Subsequent Year (2011-12) 11,126,328.60 2.10% No


6C. Calculating the District's Change in Total Operating Revenues and Expenditures (Section 6A, Line 2)


Percent ChangeObject Range / Fiscal Year Amount Over Previous Year Status

Total Federal, Other State, and Other Local Revenue (Criterion 6B)First Prior Year (2008-09) 28,422,195.00Budget Year (2009-10) 25,326,455.00 -10.89% Met1st Subsequent Year (2010-11) 25,326,455.00 0.00% Met2nd Subsequent Year (2011-12) 25,326,455.00 0.00% Met

Total Books and Supplies, and Services and Other Operating Expenditures (Criterion 6B)First Prior Year (2008-09) 13,390,956.00Budget Year (2009-10) 12,532,091.00 -6.41% Met1st Subsequent Year (2010-11) 12,967,911.17 3.48% Met2nd Subsequent Year (2011-12) 13,240,237.31 2.10% Met

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

DATA ENTRY: Explanations are linked from Section 6B if the status in Section 6C is not met; no entry is allowed below.

1a. STANDARD MET - Projected total operating revenues have not changed by more than the standard for the budget and two subsequent fiscal years.

Explanation:Federal Revenue(linked from 6B

if NOT met)

Explanation:Other State Revenue

(linked from 6B if NOT met)

Explanation:Other Local Revenue


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

Explanation:Books and Supplies


Explanation:Services and Other Exps


126




Form 01CS


7. CRITERION: Facilities Maintenance

STANDARD: Confirm that the annual contribution for facilities maintenance funding is not less than the amounts required pursuant to Education Codesections 17584 (Deferred Maintenance) and 17070.75 (Ongoing and Major Maintenance/Restricted Maintenance Account), if applicable.

7A. Determining the District's Compliance with the Contribution Requirement for EC Section 17584 - Deferred Maintenance

NOTE: SBX3 4 (Chapter 12, Statutes of 2009) eliminates the local match requirement for Deferred Maintenance for a five-year period from 2008-09 through 2012-13. Therefore, thissection has been inactivated for that period.

7B. Determining the District's Compliance with the Contribution Requirement for EC Section 17070.75 as modified by Section 17070.766, effective 2008-09through 2012-13 - Ongoing and Major Maintenance/Restricted Maintenance Account (OMMA/RMA)

NOTE: EC Section 17070.766 reduces the contributions required in EC Section 17070.75 from 3 percent to 1 percent for a five-year period from 2008-09 through 2012-13. Therefore, thecalculation in this section has been revised accordingly for that period.

DATA ENTRY: Click the appropriate Yes or No button for special education local plan area (SELPA) administrative units (AUs); all other data are extracted or calculated. If standard is notmet, enter an X in the appropriate box and enter an explanation, if applicable.

1. a. For districts that are the AU of a SELPA, do you choose to exclude revenue that are passed through to participating members of the SELPA from the OMMA/RMA required minimum contribution calculation?

b. Pass-through revenues and apportionments that may be excluded from the OMMA/RMA calculation per EC Section 17070.75(b)(2)(C) (Fund 01, objects 7211-7213 and 7221-7223 with resources 3300-3499 and 6500-6540)

2. Ongoing and Major Maintenance/Restricted Maintenance Account

a. Budgeted Expenditures and Other Financing Uses (Form 01, objects 1000-7999) 92,200,669.00b. Less: Pass-through Revenues 1% Required Budgeted Contribution ¹ and Apportionments Minimum Contribution to the Ongoing and Major (Line 1b, if line 1a is Yes) (Line 2c times 1%) Maintenance Account Statusc. Net Budgeted Expenditures and Other Financing Uses 92,200,669.00 922,006.69 1,690,798.00 Met

¹ Fund 01, Resource 8150, objects 8900-8999

If standard is not met, enter an X in the box that best describes why the minimum required contribution was not made:

Not applicable (district does not participate in the Leroy F. Green School Facilities Act of 1998) Exempt (due to district's small size [EC Section 17070.75 (b)(2)(D)]) Other (explanation must be provided)

Explanation:(required if NOT metand Other is marked)

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Form 01CS


8. CRITERION: Deficit Spending

STANDARD: Unrestricted deficit spending (total unrestricted expenditures and other financing uses is greater than total unrestricted revenues andother financing sources) as a percentage of total unrestricted expenditures and other financing uses, has not exceeded one-third of the district'savailable reserves¹ as a percentage of total expenditures and other financing uses² in two out of three prior fiscal years.

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


Third Prior Year Second Prior Year First Prior Year(2006-07) (2007-08) (2008-09)

1. District's Available Reserves Amount (resources 0000-1999)a. Designated for Economic Uncertainties (Funds 01 and 17, Object 9770) 5,465,639.01 2,941,227.84 4,879,925.00b. Undesignated Amounts (Funds 01 and 17, Object 9790) 0.00 0.00 0.00c. Negative General Fund Ending Balances in Restricted Resources (Fund 01, Object 979Z, if negative, for each of resources 2000-9999) (effective beginning 2008-09)d. Available Reserves (Lines 1a through 1c) 5,465,639.01 2,941,227.84 4,879,925.00

2. Expenditures and Other Financing Usesa. District's Total Expenditures and Other Financing Uses (Fund 01, objects 1000-7999) 94,298,721.53 98,154,883.26 98,937,091.00b. Less: Special Education Pass-through Funds (Fund 01, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223) 0.00c. Net Expenditures and Other Financing Uses (Line 2a minus Line 2b) 94,298,721.53 98,154,883.26 98,937,091.00

3. District's Available Reserves Percentage(Line 1d divided by Line 2c) 5.8% 3.0% 4.9%

District's Deficit Spending Standard Percentage Levels(Line 3 times 1/3): 1.9% 1.0% 1.6%

¹Available reserves are the unrestricted reserves in the Designated for Economic Uncertaintiesand the Undesignated/Unappropriated accounts in the General Fund and the Special ReserveFund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negativeending balances in restricted resources in the General Fund.

²A school district that is the Administrative Unit of a Special Education Local Plan Area (SELPA)may exclude from its expeditures the distribution of funds to its participating members.

8B. Calculating the District's Deficit Spending Percentages


Net Change in Total Unrestricted Expenditures Deficit Spending LevelUnrestricted Fund Balance and Other Financing Uses (If Net Change in Unrestricted Fund

Fiscal Year (Form 01, Section E) (Form 01, Objects 1000-7999) Balance is negative, else N/A) StatusThird Prior Year (2006-07) 987,565.90 64,170,861.45 N/A MetSecond Prior Year (2007-08) 756,716.83 65,236,552.34 N/A MetFirst Prior Year (2008-09) (2,233,059.00) 66,105,099.00 3.4% Not MetBudget Year (2009-10) (Information only) (1,377,522.00) 63,426,835.00

8C. Comparison of District Deficit Spending to the Standard


1a. STANDARD MET - Unrestricted deficit spending, if any, has not exceeded the standard percentage level in two or more of the three prior years.


District experienced mid year cuts due to Febuary Adopted Budget of approximately $2.2 million.

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Form 01CS


9. CRITERION: Fund Balance

STANDARD: Budgeted beginning unrestricted general fund balance has not been overestimated for two out of three prior fiscal years by more thanthe following percentage levels:

Percentage Level ¹ District ADA 1.7% 0 to 3001.3% 301 to 1,0001.0% 1,001 to 30,0000.7% 30,001 to 400,0000.3% 400,001 and over

¹ Percentage levels equate to a rate of deficit spending which would eliminate recommended reserves foreconomic uncertainties over a three year period.


District's Fund Balance Standard Percentage Level: 1.0%

9A. Calculating the District's Unrestricted General Fund Beginning Balance Percentages

DATA ENTRY: Enter data in the Original Budget column for the First, Second, and Third Prior Years; all other data are extracted or calculated.

Unrestricted General Fund Beginning Balance ² Beginning Fund Balance(Form 01, Line F1e, Unrestricted Column) Variance Level

Fiscal Year Original Budget Estimated/Unaudited Actuals (If overestimated, else N/A) StatusThird Prior Year (2006-07) 5,443,965.96 5,689,309.84 N/A MetSecond Prior Year (2007-08) 6,524,944.84 6,676,875.74 N/A MetFirst Prior Year (2008-09) 7,465,512.00 7,301,493.00 2.2% Not MetBudget Year (2009-10) (Information only) 5,068,434.00

² Adjusted beginning balance, including audit adjustments and other restatements (objects 9791-9795)

9B. Comparison of District Unrestricted Beginning Fund Balance to the Standard


1a. STANDARD MET - Unrestricted general fund beginning fund balance has not been overestimated by more than the standard percentage level for two or more of the previous threeyears.


Audit adjustment and District restatement of ($132,102).

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Form 01CS


10. CRITERION: Reserves

STANDARD: Available reserves¹ for any of the budget year or two subsequent fiscal years are not less than the following percentages or amounts² asapplied to total expenditures and other financing uses³:

Percentage Level District ADA 5% or $58,000 (greater of) 0 to 3004% or $58,000 (greater of) 301 to 1,000

3% 1,001 to 30,0002% 30,001 to 400,0001% 400,001 and over

¹ Available reserves are the unrestricted reserves in the Designated for Economic Uncertainties and theUndesignated/Unappropriated accounts in the General Fund and the Special Reserve Fund for OtherThan Capital Outlay Projects. Available reserves will be reduced by any negative ending balances inrestricted resources in the General Fund.² Dollar amounts to be adjusted annually by the prior year statutory cost-of-living adjustment (EducationCode Section 42238), rounded to the nearest thousand.

³ A school district that is the Administrative Unit (AU) of a Special Education Local Plan Area (SELPA)may exclude from its expenditures the distribution of funds to its participating members.


District Estimated P-2 ADA (Criterion 3, Item 3B): 11,599 11,599 11,599

District's Reserve Standard Percentage Level: 3% 3% 3%

10A. Calculating the District's Special Education Pass-through Exclusions (only for districts that serve as the AU of a SELPA)

DATA ENTRY: For SELPA AUs, if Form MYP exists, all data will be extracted including the Yes/No button selection. If not, click the appropriate Yes or No button for item 1 and, if Yes, enter data for item 2a and for the two subsequent years in item 2b; Budget Year data are extracted.

For districts that serve as the AU of a SELPA (Form MYP, Lines F1a, F1b1, and F1b2):

1. Do you choose to exclude from the reserve calculation the pass-through funds distributed to SELPA members?2. If you are the SELPA AU and are excluding special education pass-through funds:

a. Enter the name(s) of the SELPA(s):


b. Special Education Pass-through Funds (Fund 01, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223) 0.00

10B. Calculating the District's Reserve Standard

DATA ENTRY: If Form MYP exists, 1st and 2nd Subsequent Year data for lines 1 and 2 will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated.


1. Total Expenditures and Other Financing Uses(Fund 01, objects 1000-7999) (Form MYP, Line B11) 92,200,669.00 91,218,650.39 92,190,877.35

2. Less: Special Education Pass-through(Line A2b, if Line A1 is Yes)

3. Net Expenditures and Other Financing Uses(Line B1 minus Line B2) 92,200,669.00 91,218,650.39 92,190,877.35

4. Reserve Standard Percentage Level 3% 3% 3%5. Reserve Standard - by Percent

(Line B3 times Line B4) 2,766,020.07 2,736,559.51 2,765,726.326. Reserve Standard - by Amount

($58,000 for districts with 0 to 1,000 ADA, else 0) 0.00 0.00 0.007. District's Reserve Standard

(Greater of Line B5 or Line B6) 2,766,020.07 2,736,559.51 2,765,726.32

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Form 01CS


10C. Calculating the District's Budgeted Reserve Amount

DATA ENTRY: If Form MYP exists, 1st and 2nd Subsequent Year data for lines 1 through 5 will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated.

Designated Reserve Amounts(Unrestricted resources 0000-1999 except Line 3):

Budget Year(2009-10)

1st Subsequent Year(2010-11)

2nd Subsequent Year(2011-12)

1. General Fund - Designated for Economic Uncertainties(Fund 01, Object 9770) (Form MYP, Line E1a) 3,502,403.00 2,741,632.81 2,768,224.88

2. General Fund - Unappropriated Amount(Fund 01, Object 9790) (Form MYP, Line E1b) 0.00 0.00 10,000.00

3. General Fund - Negative Ending Balances in Restricted Resources(Fund 01, Object 979Z, if negative, for each of resources 2000-9999)(Form MYP, Line E1c) .00 0.00 0.00

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

5. Special Reserve Fund - Unappropriated Amount(Fund 17, Object 9790) (Form MYP, Line E2b) 0.00

6. District's Budgeted Reserves Amount(Lines C1 thru C5) 3,502,403.00 2,741,632.81 2,778,224.88

7. District's Budgeted Reserves Percentage (Information only)(Line 6 divided by Section 10B, Line 3) 3.80% 3.01% 3.01%

District's Reserve Standard (Section 10B, Line 7): 2,766,020.07 2,736,559.51 2,765,726.32

Status: Met Met Met

10D. Comparison of District Reserves to the Standard


1a. STANDARD MET - Projected available reserves have met the standard for the budget and two subsequent fiscal years.


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Form 01CS


SUPPLEMENTAL INFORMATION

DATA ENTRY: Click the appropriate Yes or No button for items S1 through S4. Enter an explanation for each Yes answer.

S1. Contingent Liabilities

1a. Does your district have any known or contingent liabilities (e.g., financial or program audits, litigation,state compliance reviews) that may impact the budget? No

1b. If Yes, identify the liabilities and how they may impact the budget:

S2. Use of One-time Revenues for Ongoing Expenditures

1a. Does your district have ongoing general fund expenditures in the budget in excess of one percent ofthe total general fund expenditures that are funded with one-time resources? No

1b. If Yes, identify the expenditures and explain how the one-time resources will be replaced to continue funding the ongoing expenditures in the following fiscal years:

S3. Use of Ongoing Revenues for One-time Expenditures

1a. Does your district have large non-recurring general fund expenditures that are funded with ongoinggeneral fund revenues? No

1b. If Yes, identify the expenditures:

S4. Contingent Revenues

1a. Does your district have projected revenues for the budget year or either of the two subsequent fiscal yearscontingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest reserves)? No

1b. If Yes, identify any of these revenues that are dedicated for ongoing expenses and explain how the revenues will be replaced or expenditures reduced:

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Form 01CS


S5. Contributions

Identify projected contributions from unrestricted resources in the general fund to restricted resources in the general fund for the budget year and two subsequent fiscal years.Provide an explanation if contributions have changed from the prior fiscal year amounts by more than $20,000 and more than ten percent. Explanation should include whethercontributions are ongoing or one-time in nature.

Identify projected transfers to or from the general fund to cover operating deficits in either the general fund or any other fund for the budget year and two subsequent fiscal years.Provide an explanation if transfers have changed from the prior fiscal year amounts by more than $20,000 and more than ten percent. Explanation should include whether transfersare ongoing or one-time in nature.

Estimate the impact of any capital projects on the general fund operational budget.

District's Contributions and Transfers Standard:-10.0% to +10.0%

or -$20,000 to +$20,000

S5A. Identification of the District's Projected Contributions, Transfers, and Capital Projects that may Impact the General Fund

DATA ENTRY: Enter data in the Projection column for contributions, transfers in, and transfers out for all fiscal years, except the First Prior Year and Budget Year for Contributions, whichwill be extracted, and click the appropriate button for item 1d; all other data are extracted or calculated.

Description / Fiscal Year Projection Amount of Change Percent Change Status

1a. Contributions, Unrestricted General Fund (Fund 01, Resources 0000-1999, Object 8980)First Prior Year (2008-09) (16,618,910.00)Budget Year (2009-10) (17,403,755.00) 784,845.00 4.7% Met1st Subsequent Year (2010-11) (18,403,755.00) 1,000,000.00 5.7% Met2nd Subsequent Year (2011-12) (19,903,755.00) 1,500,000.00 8.2% Met

1b. Transfers In, General Fund *First Prior Year (2008-09) 0.00Budget Year (2009-10) 0.00 0.00 0.0% Met1st Subsequent Year (2010-11) 0.00 0.00 0.0% Met2nd Subsequent Year (2011-12) 0.00 0.00 0.0% Met

1c. Transfers Out, General Fund *First Prior Year (2008-09) 0.00Budget Year (2009-10) 0.00 0.00 0.0% Met1st Subsequent Year (2010-11) 0.00 0.00 0.0% Met2nd Subsequent Year (2011-12) 0.00 0.00 0.0% Met

1d. Impact of Capital ProjectsDo you have any capital projects that may impact the general fund operational budget? No

* Include transfers used to cover operating deficits in either the general fund or any other fund.

S5B. Status of the District's Projected Contributions, Transfers, and Capital Projects

DATA ENTRY: Enter an explanation if Not Met for items 1a-1c or if Yes for item 1d.

1a. MET - Projected contributions have not changed by more than the standard for the budget and two subsequent fiscal years.


1b. MET - Projected transfers in have not changed by more than the standard for the budget and two subsequent fiscal years.


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Form 01CS


1c. MET - Projected transfers out have not changed by more than the standard for the budget and two subsequent fiscal years.


1d. NO - There are no capital projects that may impact the general fund operational budget.

Project Information:(required if YES)

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Form 01CS


S6. Long-term Commitments

Identify all existing and new multiyear commitments¹ and their annual required payments for the budget year and two subsequent fiscal years.

Explain how any increase in annual payments will be funded. Also explain how any decrease to funding sources used to pay long-term commitments will be replaced.

¹ Include multiyear commitments, multiyear debt agreements, and new programs or contracts that result in long-term obligations.

S6A. Identification of the District's Long-term Commitments

DATA ENTRY: Click the appropriate button in item 1 and enter data in all columns of item 2 for applicable long-term commitments; there are no extractions in this section.

1. Does your district have long-term (multiyear) commitments?(If No, skip item 2 and Sections S6B and S6C) Yes

2. If Yes to item 1, list all new and existing multiyear commitments and required annual debt service amounts. Do not include long-term commmitments for postemployment benefitsother than pensions (OPEB); OPEB is disclosed in item S7A.

# of Years SACS Fund and Object Codes Used For: Principal BalanceType of Commitment Remaining Funding Sources (Revenues) Debt Service (Expenditures) as of July 1, 2009

Capital LeasesCertificates of ParticipationGeneral Obligation BondsSupp Early Retirement Program 3 01-5890 1,692,704State School Building LoansCompensated Absences

Other Long-term Commitments (do not include OPEB):


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

Capital LeasesCertificates of ParticipationGeneral Obligation BondsSupp Early Retirement Program 564,235 564,235 564,235 564,235State School Building LoansCompensated Absences

Other Long-term Commitments (continued):

Total Annual Payments: 564,235 564,235 564,235 564,235Has total annual payment increased over prior year (2008-09)? No No No

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Form 01CS


S6B. Comparison of the District's Annual Payments to Prior Year Annual Payment

DATA ENTRY: Enter an explanation if Yes.

1a. No - Annual payments for long-term commitments have not increased in one or more of the budget and two subsequent fiscal years.

Explanation:(required if Yes

to increase in totalannual payments)

S6C. Identification of Decreases to Funding Sources Used to Pay Long-term Commitments

DATA ENTRY: Click the appropriate Yes or No button in item 1; if Yes, an explanation is required in item 2.

1. Will funding sources used to pay long-term commitments decrease or expire prior to the end of the commitment period, or are they one-time sources?

No

2.No - Funding sources will not decrease or expire prior to the end of the commitment period, and one-time funds are not being used for long-term commitment annual payments.


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Form 01CS


S7. Unfunded Liabilities

Estimate the unfunded liability for postemployment benefits other than pensions (OPEB) based on an actuarial valuation, if required, or other method; identify or estimate theannual required contribution; and indicate how the obligation is funded (pay-as-you-go, amortized over a specific period, etc.).

Estimate the unfunded liability for self-insurance programs such as workers' compensation based on an actuarial valuation, if required, or other method; identify or estimate therequired contribution; and indicate how the obligation is funded (level of risk retained, funding approach, etc.).

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

DATA ENTRY: Click the appropriate button in item 1 and enter data in all other applicable items; there are no extractions in this section except the budget year data on line 5b.

1. Does your district provide postemployment benefits otherthan pensions (OPEB)? (If No, skip items 2-5) Yes

2. For the district's OPEB:a. Are they lifetime benefits? No

b. Do benefits continue past age 65? No

c. Describe any other characteristics of the district's OPEB program including eligibility criteria and amounts, if any, that retirees are required to contribute toward their own benefits:

3. a. Are OPEB financed on a pay-as-you-go, actuarial cost, or other method?

b. Indicate any accumulated amounts earmarked for OPEB in a self-insurance or Self-Insurance Fund Governmental Fund governmental fund

4. OPEB Liabilitiesa. OPEB actuarial accrued liability (AAL)b. OPEB unfunded actuarial accrued liability (UAAL)c. Are AAL and UAAL based on the district's estimate or an actuarial valuation? Actuariald. If based on an actuarial valuation, indicate the date of the OPEB valuation

Budget Year 1st Subsequent Year 2nd Subsequent Year5. OPEB Contributions (2009-10) (2010-11) (2011-12)

a. OPEB annual required contribution (ARC) per actuarial valuation or Alternative Measurement Method (may leave blank if valuation is not yet required)b. OPEB amount contributed (includes premiums paid to a self-insurance fund) (funds 01-70, objects 3701-3752) 314,228.00 318,941.42 323,725.54c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount) 446,472.00 446,472.00 446,472.00d. Number of retirees receiving OPEB benefits

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Form 01CS


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

DATA ENTRY: Click the appropriate button in item 1 and enter data in all other applicable items; there are no extractions in this section.

1. Does your district operate any self-insurance programs such as workers' compensation,employee health and welfare, or property and liability? (Do not include OPEB, which iscovered in Section S7A) (If No, skip items 2-4)

No

2. Describe each self-insurance program operated by the district, including details for each such as level of risk retained, funding approach, basis for valuation (district's estimate oractuarial), and date of the valuation:

3. Self-Insurance Liabilitiesa. Accrued liability for self-insurance programsb. Unfunded liability for self-insurance programs

Budget Year 1st Subsequent Year 2nd Subsequent Year4. Self-Insurance Contributions (2009-10) (2010-11) (2011-12)

a. Required contribution (funding) for self-insurance programsb. Amount contributed (funded) for self-insurance programs

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Form 01CS


S8. Status of Labor Agreements

Analyze the status of employee labor agreements. Identify new labor agreements, as well as new commitments provided as part of previously ratified multiyear agreements; andinclude all contracts, including all administrator contracts (and including all compensation). For new agreements, indicate the date of the required board meeting. Compare theincrease in new commitments to the projected increase in ongoing revenues, and explain how these commitments will be funded in future fiscal years.

If salary and benefit negotiations are not finalized at budget adoption, upon settlement with certificated or classified staff:The school district must determine the cost of the settlement, including salaries, benefits, and any other agreements that change costs, and providethe county office of education (COE) with an analysis of the cost of the settlement and its impact on the operating budget.

The county superintendent shall review the analysis relative to the criteria and standards, and may provide written comments to the president of thedistrict governing board and superintendent.

S8A. Cost Analysis of District's Labor Agreements - Certificated (Non-management) Employees

DATA ENTRY: Enter all applicable data items; there are no extractions in this section.

Prior Year (2nd Interim) Budget Year 1st Subsequent Year 2nd Subsequent Year(2008-09) (2009-10) (2010-11) (2011-12)

Number of certificated (non-management)full-time-equivalent (FTE) positions 592.0 517.0 517.0 517.0

Certificated (Non-management) Salary and Benefit Negotiations1. Are salary and benefit negotiations settled for the budget year? No

If Yes, and the corresponding public disclosure documentshave been filed with the COE, complete questions 2 and 3.

If Yes, and the corresponding public disclosure documentshave not been filed with the COE, complete questions 2-5.

If No, complete questions 6 and 7.

Negotiations Settled2a. Per Government Code Section 3547.5(a), date of public

disclosure board meeting:

2b. Per Government Code Section 3547.5(b), was the agreement certifiedby the district superintendent and chief business official?

If Yes, date of Superintendent and CBO certification:

3. Per Government Code Section 3547.5(c), was a budget revision adoptedto meet the costs of the agreement?

If Yes, date of budget revision board adoption:

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

5. Salary settlement: Budget Year 1st Subsequent Year 2nd Subsequent Year(2009-10) (2010-11) (2011-12)

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

One Year AgreementTotal cost of salary settlement

% change in salary schedule from prior yearor

Multiyear AgreementTotal cost of salary settlement

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

Identify the source of funding that will be used to support multiyear salary commitments:

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Form 01CS


Negotiations Not Settled6. Cost of a one percent increase in salary and statutory benefits 692,571


7. Amount included for any tentative salary increases

Budget Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Health and Welfare (H&W) Benefits (2009-10) (2010-11) (2011-12)

1. Are costs of H&W benefit changes included in the budget and MYPs? No No No2. Total cost of H&W benefits3. Percent of H&W cost paid by employer4. Percent projected change in H&W cost over prior year

Certificated (Non-management) Prior Year SettlementsAre any new costs from prior year settlements included in the budget? No

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

Budget Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Step and Column Adjustments (2009-10) (2010-11) (2011-12)

1. Are step & column adjustments included in the budget and MYPs? No No No2. Cost of step & column adjustments3. Percent change in step & column over prior year

Budget Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Attrition (layoffs and retirements) (2009-10) (2010-11) (2011-12)

1. Are savings from attrition included in the budget and MYPs? No No No

2. Are additional H&W benefits for those laid-off or retiredemployees included in the budget and MYPs? No No No

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

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Form 01CS


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



Number of classified (non-managment)FTE positions 623.0 569.0 569.0 569.0

Classified (Non-management) Salary and Benefit Negotiations1. Are salary and benefit negotiations settled for the budget year? No

If Yes, and the corresponding public disclosure documentshave been filed with the COE, complete questions 2 and 3.

If Yes, and the corresponding public disclosure documentshave not been filed with the COE, complete questions 2-5.


Negotiations Settled2a. Per Government Code Section 3547.5(a), date of public disclosure

board meeting:

2b. Per Government Code Section 3547.5(b), was the agreement certifiedby the district superintendent and chief business official?

If Yes, date of Superintendent and CBO certification:

3. Per Government Code Section 3547.5(c), was a budget revision adoptedto meet the costs of the agreement?

If Yes, date of budget revision board adoption:

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



One Year AgreementTotal cost of salary settlement

% change in salary schedule from prior yearor

Multiyear AgreementTotal cost of salary settlement


Identify the source of funding that will be used to support multiyear salary commitments:

Negotiations Not Settled

6. Cost of a one percent increase in salary and statutory benefits 246,016



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Form 01CS


Budget Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Health and Welfare (H&W) Benefits (2009-10) (2010-11) (2011-12)


Classified (Non-management) Prior Year SettlementsAre any new costs from prior year settlements included in the budget? No

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

Budget Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Step and Column Adjustments (2009-10) (2010-11) (2011-12)

1. Are step & column adjustments included in the budget and MYPs? No No No2. Cost of step & column adjustments3. Percent change in step & column over prior year

Budget Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Attrition (layoffs and retirements) (2009-10) (2010-11) (2011-12)

1. Are savings from attrition included in the budget and MYPs? No No No

2. Are additional H&W benefits for those laid-off or retiredemployees included in the budget and MYPs? No No No

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

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Form 01CS


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



Number of management, supervisor, andconfidential FTE positions 62.0 58.0 58.0 58.0

Management/Supervisor/Confidential Salary and Benefit Negotiations

1. Are salary and benefit negotiations settled for the budget year? n/a

If Yes, complete question 2.


If n/a, skip the remainder of Section S8C.Negotiations Settled



Total cost of salary settlement


Negotiations Not Settled3. Cost of a one percent increase in salary and statutory benefits 55,617



Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent YearHealth and Welfare (H&W) Benefits (2009-10) (2010-11) (2011-12)


Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent YearStep and Column Adjustments (2009-10) (2010-11) (2011-12)

1. Are step & column adjustements included in the budget and MYPs? No No No2. Cost of step and column adjustments 74,088 74,088 74,0883. Percent change in step & column over prior year 0.0% 0.0% 0.0%

Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent YearOther Benefits (mileage, bonuses, etc.) (2009-10) (2010-11) (2011-12)

1. Are costs of other benefits included in the budget and MYPs? No No No2. Total cost of other benefits 0 0 03. Percent change in cost of other benefits over prior year 0.0% 0.0% 0.0%

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Form 01CS


ADDITIONAL FISCAL INDICATORS

The following fiscal indicators are designed to provide additional data for reviewing agencies. A "Yes" answer to any single indicator does not necessarily suggest a cause for concern, butmay alert the reviewing agency to the need for additional review.

DATA ENTRY: Click the appropriate Yes or No button for items A1 through A9 except item A3, which is automatically completed based on data in Criterion 2.

A1. Do cash flow projections show that the district will end the budget year with anegative cash balance in the general fund? No

A2. Is the system of personnel position control independent from the payroll system?No

A3. Is enrollment decreasing in both the prior fiscal year and budget year? (Data from theenrollment budget column of Criterion 2A are used to determine Yes or No) No

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

A5. Has the district entered into a bargaining agreement where any of the budgetor subsequent years of the agreement would result in salary increases that Noare expected to exceed the projected state funded cost-of-living adjustment?

A6. Does the district provide uncapped (100% employer paid) health benefits for current orretired employees? No

A7. Is the district's financial system independent of the county office system?No

A8. Does the district have any reports that indicate fiscal distress pursuant to EducationCode Section 42127.6(a)? (If Yes, provide copies to the county office of education) No

A9. Have there been personnel changes in the superintendent or chief businessofficial positions within the last 12 months? No

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

Comments:(optional)

End of School District Budget Criteria and Standards Review

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SACS2009 Financial Reporting Software - 2009.1.06/4/2009 10:13:44 AM 19-64865-0000000

July 1 Budget (Single Adoption)2008-09 Estimated ActualsTechnical Review Checks

Palos Verdes Peninsula Unified Los Angeles County

Following is a chart of the various types of technical review checks and related requirements:

F - Fatal (Data must be corrected; an explanation is not allowed)W/WC - Warning/Warning with Calculation (If data are not correct,

correct the data; if data are correct an explanation is required)

O - Informational (If data are not correct, correct the data; if data are correct an explanation is optional, but encouraged)

IMPORT CHECKSCHECKFUND - (F) - All FUND codes must be valid. PASSED

CHECKRESOURCE - (W) - All RESOURCE codes must be valid. PASSED

CHECKGOAL - (F) - All GOAL codes must be valid. PASSED

CHECKFUNCTION - (F) - All FUNCTION codes must be valid. PASSED

CHECKOBJECT - (F) - All OBJECT codes must be valid. PASSED

CHK-FUNDxOBJECT - (F) - All FUND and OBJECT account code combinations must be valid. PASSED

CHK-FUNDxRESOURCE - (W) - All FUND and RESOURCE account code combinations should be valid. PASSED

CHK-FUNDxGOAL - (W) - All FUND and GOAL account code combinations should be valid. PASSED

CHK-FUNDxFUNCTION-A - (W) - All FUND (funds 01 through 12, 19, 57, 62, and 73) and FUNCTION account code combinations should be valid. PASSED

CHK-FUNDxFUNCTION-B - (F) - All FUND (all funds except for 01 through 12, 19, 57, 62, and 73) and FUNCTION account code combinations must be valid. PASSED

CHK-RESOURCExOBJECTA - (W) - The following combinations for RESOURCE and OBJECT (objects 8000 through 9999, except for 8998, 9791, 9793, and 9795) are invalid. Data should be corrected or narrative must be provided explaining why the exception(s) should be considered appropriate. EXCEPTION

ACCOUNTFD - RS - PY - GO - FN - OB RESOURCE OBJECT VALUE

01-7240-0-5001-0000-8997 7240 8997 120,000.00

CHK-RESOURCExOBJECTB - (O) - All RESOURCE and OBJECT (objects 9791, 9793, and 9795) account code combinations should be valid. PASSED

CHK-RESOURCExOB-8998 - (W) - Categorical Flexibility Transfers (Object 8998)

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SACS2009 Financial Reporting Software - 2009.1.019-64865-0000000-Palos Verdes Peninsula Unified-July 1 Budget (Single Adoption) 2008-09 Estimated Actuals6/4/2009 10:13:44 AM

are applicable only to programs specified in Education Code Section 42605 (SBX3 4), Section 15). PASSED

CHK-FUNCTIONxOBJECT - (F) - All FUNCTION and OBJECT account code combinations must be valid. PASSED

CHK-GOALxFUNCTION-A - (F) - GOAL and FUNCTION account code combinations (all goals with expenditure objects 1000-7999 in functions 1000-1999 and 4000-5999) must be valid. NOTE: functions not included in the GOALxFUNCTION table (0000, 2000-3999, 6000-6999, 7100-7199, 7210, 8000-8999) are not checked and will pass the TRC. PASSED

CHK-GOALxFUNCTION-B - (F) - General administration costs (functions 7200-7999, except 7210) must be direct-charged to an Undistributed, Nonagency, or County Services to Districts goal (Goal 0000, 7100-7199, or 8600-8699). PASSED

SPECIAL-ED-GOAL - (F) - Special Education revenue and expenditure transactions (resources 3300-3405, 6500-6540, and 7240, objects 1000-8999) must be coded to a Special Education 5000 goal or to Goal 7110, Nonagency-Educational. PASSED

PY-EFB=CY-BFB - (F) - Prior year ending fund balance (preloaded from last year's unaudited actuals submission) must equal current year beginning fund balance (Object 9791). PASSED

PY-EFB=CY-BFB-RES - (F) - Prior year ending balance (preloaded from last year's unaudited actuals submission) must equal current year beginning balance (Object 9791), by fund and resource. PASSED

GENERAL LEDGER CHECKSINTERFD-DIR-COST - (F) - Transfers of Direct Costs - Interfund (Object 5750) must net to zero for all funds. PASSED

INTERFD-INDIRECT - (F) - Transfers of Indirect Costs - Interfund (Object 7350) must net to zero for all funds. PASSED

INTERFD-INDIRECT-FN - (F) - Transfers of Indirect Costs - Interfund (Object 7350) must net to zero by function. PASSED

INTERFD-IN-OUT - (F) - Interfund Transfers In (objects 8910-8929) must equal Interfund Transfers Out (objects 7610-7629). PASSED

DUE-FROM=DUE-TO - (F) - Due from Other Funds (Object 9310) must equal Due to Other Funds (Object 9610). PASSED

PERS-REDUCTION - (F) - PERS Reduction Transfer (Object 8092) in the General Fund must equal PERS Reduction, certificated and classified positions (objects 3801-3802) in all funds. PASSED

RL-TRANSFER - (F) - Revenue Limit Transfers (objects 8091 and 8099) must net to zero, individually. PASSED

INTRAFD-DIR-COST - (F) - Transfers of Direct Costs (Object 5710) must net to zero by fund. PASSED

INTRAFD-INDIRECT - (F) - Transfers of Indirect Costs (Object 7310) must net to zero by fund. PASSED

146


INTRAFD-INDIRECT-FN - (F) - Transfers of Indirect Costs (Object 7310) must net to zero by function. PASSED

CONTRIB-UNREST-REV - (F) - Contributions from Unrestricted Revenues (Object 8980) must net to zero by fund. PASSED

CONTRIB-RESTR-REV - (F) - Contributions from Restricted Revenues (Object 8990) must net to zero by fund. PASSED

BLOCK-GRANT-TRANSFER - (F) - Categorical Education Block Grant Transfers (Object 8995) must net to zero by fund. PASSED

RESTR-BAL-TRANSFER - (F) - Transfers of Restricted Balances (Object 8997) must net to zero. PASSED

CAT-TRANSFER - (F) - Categorical Flexibility Transfers (Object 8998) must net to zero. PASSED

LOTTERY-CONTRIB - (F) - There should be no contributions (objects 8980-8999) to the lottery (resources 1100 and 6300) or from the Lottery: Instructional Materials (Resource 6300). PASSED

PASS-THRU-REV=EXP - (W) - Pass-through revenues from all sources (objects 8287, 8587, and 8697) should equal transfers of pass-through revenues to other agencies (objects 7211 through 7213, plus 7299 for resources 3327 and 3328), by resource. PASSED

EXCESS-DESIGNATIONSA - (F) - Legally restricted and other designation amounts reported in objects 9740 through 9780 should not create a negative undesignated/unappropriated balance (Object 9790) by fund and resource (for all funds except Fund 67). PASSED

EXCESS-DESIGNATIONSB - (W) - Legally restricted and other designation amounts reported in Fund 67, Self-Insurance Fund, objects 9740 through 9780, with rare exceptions should not create a negative undesignated/unappropriated balance (Object 9790) by resource. PASSED

EFB-POSITIVE - (W) - All ending fund balances (Object 979Z) should be positive by resource, by fund. PASSED

OBJ-POSITIVE - (W) - All applicable objects should have a positive balance by resource, by fund. PASSED

REV-POSITIVE - (W) - Revenue amounts exclusive of contributions (objects 8000-8979) should be positive by resource, by fund. PASSED

EXP-POSITIVE - (W) - Expenditure amounts (objects 1000-7999) should be positive by function, resource, and fund. PASSED

AR-AP-POSITIVE - (W) - Accounts Receivable (Object 9200), Due from Other Funds (Object 9310), Accounts Payable (Object 9500), and Due to Other Funds (Object 9610) should have a positive balance by resource, by fund. PASSED

CEFB-POSITIVE - (F) - Components of Ending Fund Balance (objects 9700-9789) must be positive individually by resource, by fund. PASSED

SUPPLEMENTAL CHECKS

147


RL-CALC - (F) - Revenue Limit Sources (objects 8010-8089) minus Charter Schools General Purpose Entitlement - State Aid (Object 8015) minus Revenue Limit State Aid - Prior Years (Object 8019) should agree with Property Taxes (ID 0587), plus Miscellaneous Funds (ID 0588), plus Community Redevelopment Funds (ID 0589), plus Total State Aid Portion of Revenue Limit (Line 42) in Form RL. PASSED

RL-STATE-AID - (F) - RL State Aid - Current Year (Object 8011) should agree with Total State Aid Portion of Revenue Limit calculated in Form RL (Line 42).

PASSED

RL-LOCAL-REVENUES - (F) - The sum of RL Local Revenues (objects 8020-8089) should agree with the sum of Local Revenues (IDs 0587, 0588, and 0589) in Form RL. PASSED

ADA-RL-COMPARISON - (F) - In Form A, Total Revenue Limit - K-12 ADA (Line 10) minus ADA from Necessary Small Schools (Line 11) plus ADA for Block Grant Funded Charters Sponsored by a Unified District, pupils residing in the Unified District (Line 24a), plus ADA for Revenue Limit Funded Charters (Line 25) should agree with the ADA reported in Form RL, Line 5b. PASSED

RL-PERS-REDUCTION - (WC) - The PERS Reduction Transfer (Object 8092) should equal PERS Reduction (ID 0195) minus PERS Safety Adjustment/SFUSD PERS Adjustment (IDs 0205 and 0654) in Form RL (unless Line 31 is zero). PASSED

ASSET-ACCUM-DEPR-NEG - (F) - In Form ASSET, accumulated depreciation for governmental and business-type activities must be zero or negative. PASSED

DEBT-ACTIVITY - (O) - If long-term debt exists, there should be activity entered in the Schedule of Long-Term Liabilities (Form DEBT) for each type of debt. PASSED

DEBT-POSITIVE - (F) - In Form DEBT, long-term liability ending balances must be positive. PASSED

EXPORT CHECKSFORM01-PROVIDE - (F) - Form 01 (Form 01I) must be opened and saved. PASSED

RL-SUPP-PROVIDE - (F) - Revenue Limit supplemental data (Form RL) must be provided. PASSED

ADA-PROVIDE - (F) - Average Daily Attendance data (Form A) must be provided.PASSED

CHK-UNBALANCED-A - (W) - Unbalanced and/or incomplete data in any of the forms should be corrected before an official export is completed. PASSED

CHK-UNBALANCED-B - (F) - Unbalanced and/or incomplete data in any of the forms must be corrected before an official export can be completed. PASSED

CHK-DEPENDENCY - (F) - If data have changed that affect other forms, the affected forms must be opened and saved. PASSED

Checks Completed.

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SACS2009 Financial Reporting Software - 2009.1.06/4/2009 10:15:16 AM 19-64865-0000000


Technical Review ChecksPalos Verdes Peninsula Unified Los Angeles County

Following is a chart of the various types of technical review checks and related requirements:

F - Fatal (Data must be corrected; an explanation is not allowed)W/WC - Warning/Warning with Calculation (If data are not correct,

correct the data; if data are correct an explanation is required)

O - Informational (If data are not correct, correct the data; if data are correct an explanation is optional, but encouraged)

IMPORT CHECKSCHECKFUND - (F) - All FUND codes must be valid. PASSED

CHECKRESOURCE - (W) - All RESOURCE codes must be valid. PASSED

CHECKGOAL - (F) - All GOAL codes must be valid. PASSED

CHECKFUNCTION - (F) - All FUNCTION codes must be valid. PASSED

CHECKOBJECT - (F) - All OBJECT codes must be valid. PASSED

CHK-FUNDxOBJECT - (F) - All FUND and OBJECT account code combinations must be valid. PASSED

CHK-FUNDxRESOURCE - (W) - All FUND and RESOURCE account code combinations should be valid. PASSED

CHK-FUNDxGOAL - (W) - All FUND and GOAL account code combinations should be valid. PASSED

CHK-FUNDxFUNCTION-A - (W) - All FUND (funds 01 through 12, 19, 57, 62, and 73) and FUNCTION account code combinations should be valid. PASSED

CHK-FUNDxFUNCTION-B - (F) - All FUND (all funds except for 01 through 12, 19, 57, 62, and 73) and FUNCTION account code combinations must be valid. PASSED

CHK-RESOURCExOBJECTA - (W) - All RESOURCE and OBJECT (objects 8000 through 9999, except for 8998, 9791, 9793, and 9795) account code combinations should be valid. PASSED

CHK-RESOURCExOBJECTB - (O) - All RESOURCE and OBJECT (objects 9791, 9793, and 9795) account code combinations should be valid. PASSED

CHK-FUNCTIONxOBJECT - (F) - All FUNCTION and OBJECT account code combinations must be valid. PASSED

CHK-GOALxFUNCTION-A - (F) - GOAL and FUNCTION account code combinations (all goals with expenditure objects 1000-7999 in functions 1000-1999 and 4000-5999) must be valid. NOTE: functions not included in the GOALxFUNCTION table (0000, 2000-3999, 6000-6999, 7100-7199, 7210, 8000-8999) are not checked and will pass the TRC. PASSED

149

SACS2009 Financial Reporting Software - 2009.1.019-64865-0000000-Palos Verdes Peninsula Unified-July 1 Budget (Single Adoption) 2009-10 Budget6/4/2009 10:15:16 AM

CHK-GOALxFUNCTION-B - (F) - General administration costs (functions 7200-7999, except 7210) must be direct-charged to an Undistributed, Nonagency, or County Services to Districts goal (Goal 0000, 7100-7199, or 8600-8699). PASSED

SPECIAL-ED-GOAL - (F) - Special Education revenue and expenditure transactions (resources 3300-3405, 6500-6540, and 7240, objects 1000-8999) must be coded to a Special Education 5000 goal or to Goal 7110, Nonagency-Educational. PASSED

GENERAL LEDGER CHECKSINTERFD-DIR-COST - (F) - Transfers of Direct Costs - Interfund (Object 5750) must net to zero for all funds. PASSED

INTERFD-INDIRECT - (F) - Transfers of Indirect Costs - Interfund (Object 7350) must net to zero for all funds. PASSED

INTERFD-INDIRECT-FN - (F) - Transfers of Indirect Costs - Interfund (Object 7350) must net to zero by function. PASSED

INTERFD-IN-OUT - (F) - Interfund Transfers In (objects 8910-8929) must equal Interfund Transfers Out (objects 7610-7629). PASSED

PERS-REDUCTION - (F) - PERS Reduction Transfer (Object 8092) in the General Fund must equal PERS Reduction, certificated and classified positions (objects 3801-3802) in all funds. PASSED

RL-TRANSFER - (F) - Revenue Limit Transfers (objects 8091 and 8099) must net to zero, individually. PASSED

INTRAFD-DIR-COST - (F) - Transfers of Direct Costs (Object 5710) must net to zero by fund. PASSED

INTRAFD-INDIRECT - (F) - Transfers of Indirect Costs (Object 7310) must net to zero by fund. PASSED

INTRAFD-INDIRECT-FN - (F) - Transfers of Indirect Costs (Object 7310) must net to zero by function. PASSED

CONTRIB-UNREST-REV - (F) - Contributions from Unrestricted Revenues (Object 8980) must net to zero by fund. PASSED

CONTRIB-RESTR-REV - (F) - Contributions from Restricted Revenues (Object 8990) must net to zero by fund. PASSED

BLOCK-GRANT-TRANSFER - (F) - Categorical Education Block Grant Transfers (Object 8995) must net to zero by fund. PASSED

RESTR-BAL-TRANSFER - (F) - Transfers of Restricted Balances (Object 8997) must net to zero. PASSED

LOTTERY-CONTRIB - (F) - There should be no contributions (objects 8980-8999) to the lottery (resources 1100 and 6300) or from the Lottery: Instructional Materials (Resource 6300). PASSED

PASS-THRU-REV=EXP - (W) - Pass-through revenues from all sources (objects 8287, 8587, and 8697) should equal transfers of pass-through revenues to other agencies (objects 7211 through 7213, plus 7299 for resources 3327 and 3328), by

150


resource. PASSED

EXCESS-DESIGNATIONSA - (F) - Legally restricted and other designation amounts reported in objects 9740 through 9780 should not create a negative undesignated/unappropriated balance (Object 9790) by fund and resource (for all funds except Fund 67). PASSED

EXCESS-DESIGNATIONSB - (W) - Legally restricted and other designation amounts reported in Fund 67, Self-Insurance Fund, objects 9740 through 9780, with rare exceptions should not create a negative undesignated/unappropriated balance (Object 9790) by resource. PASSED

EFB-POSITIVE - (W) - All ending fund balances (Object 979Z) should be positive by resource, by fund. PASSED

OBJ-POSITIVE - (W) - All applicable objects should have a positive balance by resource, by fund. PASSED

REV-POSITIVE - (W) - Revenue amounts exclusive of contributions (objects 8000-8979) should be positive by resource, by fund. PASSED

EXP-POSITIVE - (W) - Expenditure amounts (objects 1000-7999) should be positive by function, resource, and fund. PASSED

CEFB-POSITIVE - (F) - Components of Ending Fund Balance (objects 9700-9789) must be positive individually by resource, by fund. PASSED

SUPPLEMENTAL CHECKSRL-CALC - (F) - Revenue Limit Sources (objects 8010-8089) minus Charter Schools General Purpose Entitlement - State Aid (Object 8015) minus Revenue Limit State Aid - Prior Years (Object 8019) should agree with Property Taxes (ID 0587), plus Miscellaneous Funds (ID 0588), plus Community Redevelopment Funds (ID 0589), plus Total State Aid Portion of Revenue Limit (Line 42) in Form RL. PASSED

RL-STATE-AID - (F) - RL State Aid - Current Year (Object 8011) should agree with Total State Aid Portion of Revenue Limit calculated in Form RL (Line 42).

PASSED

RL-LOCAL-REVENUES - (F) - The sum of RL Local Revenues (objects 8020-8089) should agree with the sum of Local Revenues (IDs 0587, 0588, and 0589) in Form RL. PASSED

ADA-RL-COMPARISON - (F) - In Form A, Total Revenue Limit - K-12 ADA (Line 10) minus ADA from Necessary Small Schools (Line 11) plus ADA for Block Grant Funded Charters Sponsored by a Unified District, pupils residing in the Unified District (Line 24a), plus ADA for Revenue Limit Funded Charters (Line 25) should agree with the ADA reported in Form RL, Line 5b. PASSED

RL-PERS-REDUCTION - (WC) - The PERS Reduction Transfer (Object 8092) should equal PERS Reduction (ID 0195) minus PERS Safety Adjustment/SFUSD PERS Adjustment (IDs 0205 and 0654) in Form RL (unless Line 31 is zero). PASSED

CS-EXPLANATIONS - (F) - Explanations must be provided in the Criteria and Standards Review (Form 01CS) for all criteria and for supplemental information items S1 through S6 where the standard has not been met or where the status is

151


Not Met or Yes. PASSED

CS-YES-NO - (F) - Supplemental information items and additional fiscal indicator items in the Criteria and Standards Review (Form 01CS) must be answered Yes or No, where applicable, for the form to be complete. PASSED

EXPORT CHECKSFORM01-PROVIDE - (F) - Form 01 (Form 01I) must be opened and saved. PASSED

RL-SUPP-PROVIDE - (F) - Revenue Limit supplemental data (Form RL) must be provided. PASSED

BUDGET-CERT-PROVIDE - (F) - Budget Certification (Form CB) must be provided.PASSED

WK-COMP-CERT-PROVIDE - (F) - Workers' Compensation Certification (Form CC) must be provided. PASSED

ADA-PROVIDE - (F) - Average Daily Attendance data (Form A) must be provided.PASSED

CS-PROVIDE - (F) - The Criteria and Standards Review (Form 01CS) has been provided. PASSED

MYP-PROVIDE - (W) - A Multiyear Projection Worksheet must be provided with your Budget. (Note: LEAs may use a multiyear projection worksheet other than Form MYP, with approval of their reviewing agency, as long as it provides current year and at least two subsequent fiscal years, and separately projects unrestricted resources, restricted resources, and combined total resources.)

PASSED

CHK-UNBALANCED-A - (W) - Unbalanced and/or incomplete data in any of the forms should be corrected before an official export is completed. PASSED

CHK-UNBALANCED-B - (F) - Unbalanced and/or incomplete data in any of the forms must be corrected before an official export can be completed. PASSED

CHK-DEPENDENCY - (F) - If data have changed that affect other forms, the affected forms must be opened and saved. PASSED

Checks Completed.

152


July 1 Budget (Single Adoption)Adult Education Fund

Expenditures by Object19 64865 0000000

Form 11

California Dept of EducationSACS Financial Reporting Software - 2009.1.0File: fund-b (Rev 04/30/2009) Page 1 Printed: 6/4/2009 10:16 AM

Description Resource Codes Object Codes2008-09

Estimated Actuals2009-10Budget

PercentDifference

A. REVENUES

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

2) Federal Revenue 8100-8299 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 45,475.00 0.00 -100.0%

4) Other Local Revenue 8600-8799 146,637.00 146,637.00 0.0%

5) TOTAL, REVENUES 192,112.00 146,637.00 -23.7%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 35,527.00 36,060.00 1.5%

2) Classified Salaries 2000-2999 55,476.00 56,308.00 1.5%

3) Employee Benefits 3000-3999 22,249.00 22,583.00 1.5%

4) Books and Supplies 4000-4999 12,347.00 12,582.00 1.9%

5) Services and Other Operating Expenditures 5000-5999 65,460.00 66,704.00 1.9%

6) Capital Outlay 6000-6999 0.00 0.00 0.0%

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

8) Other Outgo - Transfers of Indirect Costs 7300-7399 7,231.00 7,231.00 0.0%

9) TOTAL, EXPENDITURES 198,290.00 201,468.00 1.6%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (6,178.00) (54,831.00) 787.5%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 0.00 43,429.00 New

b) Transfers Out 7600-7629 0.00 0.00 0.0%

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

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 43,429.00 New

153




Form 11




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (6,178.00) (11,402.00) 84.6%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 142,394.00 136,216.00 -4.3%

b) Audit Adjustments 9793 0.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 142,394.00 136,216.00 -4.3%

d) Other Restatements 9795 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 142,394.00 136,216.00 -4.3%

2) Ending Balance, June 30 (E + F1e) 136,216.00 124,814.00 -8.4%

Components of Ending Fund Balance a) Reserve for 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%

General Reserve 9730 0.00 0.00 0.0%

Legally Restricted Balance 9740 73,270.00 61,868.00 -15.6% b) Designated Amounts

Designated for Economic Uncertainties 9770 62,946.00 62,946.00 0.0%

Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775 0.00 0.00 0.0%

Other Designations 9780 0.00 0.00 0.0%

c) Undesignated Amount 9790 0.00

d) Unappropriated Amount 9790 0.00

154




Form 11




PercentDifference

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

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

b) in Banks 9120 0.00

c) in Revolving Fund 9130 0.00

d) with Fiscal Agent 9135 0.00

e) collections awaiting deposit 9140 0.00

2) Investments 9150 0.00

3) Accounts Receivable 9200 0.00

4) Due from Grantor Government 9290 0.00

5) Due from Other Funds 9310 0.00

6) Stores 9320 0.00

7) Prepaid Expenditures 9330 0.00

8) Other Current Assets 9340 0.00


10) TOTAL, ASSETS 0.00

H. LIABILITIES

1) Accounts Payable 9500 0.00

2) Due to Grantor Governments 9590 0.00

3) Due to Other Funds 9610 0.00

4) Current Loans 9640

5) Deferred Revenue 9650 0.00


7) TOTAL, LIABILITIES 0.00

I. FUND EQUITY

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

155




Form 11




PercentDifference

FEDERAL REVENUE

Interagency Contracts Between LEAs 8285 0.00 0.00 0.0%

NCLB / IASA3000-3299, 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%

JTPA / WIA 5600-5625 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

Other State Apportionments Adult Education Current Year 6390 8311 45,475.00 0.00 -100.0%

Prior Years 6390 8319 0.00 0.00 0.0%

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 45,475.00 0.00 -100.0%

156




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 3,000.00 3,000.00 0.0%

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

Fees and Contracts Adult Education Fees 8671 143,637.00 143,637.00 0.0%

Interagency Services 8677 0.00 0.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 0.00 0.00 0.0%

Tuition 8710 0.00 0.00 0.0%

TOTAL, OTHER LOCAL REVENUE 146,637.00 146,637.00 0.0%

TOTAL, REVENUES 192,112.00 146,637.00 -23.7%

157




Form 11




PercentDifference


Certificated Teachers' Salaries 1100 35,527.00 36,060.00 1.5%

Certificated Pupil Support Salaries 1200 0.00 0.00 0.0%

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 35,527.00 36,060.00 1.5%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 5,916.00 6,005.00 1.5%

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 49,560.00 50,303.00 1.5%

Other Classified Salaries 2900 0.00 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 55,476.00 56,308.00 1.5%

EMPLOYEE BENEFITS

STRS 3101-3102 1,122.00 1,139.00 1.5%

PERS 3201-3202 4,673.00 4,743.00 1.5%

OASDI/Medicare/Alternative 3301-3302 5,601.00 5,686.00 1.5%

Health and Welfare Benefits 3401-3402 6,878.00 6,981.00 1.5%

Unemployment Insurance 3501-3502 168.00 170.00 1.2%

Workers' Compensation 3601-3602 1,810.00 1,837.00 1.5%

OPEB, Allocated 3701-3702 248.00 252.00 1.6%

OPEB, Active Employees 3751-3752 0.00 0.00 0.0%

PERS Reduction 3801-3802 1,749.00 1,775.00 1.5%

Other Employee Benefits 3901-3902 0.00 0.00 0.0%

TOTAL, EMPLOYEE BENEFITS 22,249.00 22,583.00 1.5%

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 12,347.00 12,582.00 1.9%

Noncapitalized Equipment 4400 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 12,347.00 12,582.00 1.9%

158




Form 11




PercentDifference


Subagreements for Services 5100 0.00 0.00 0.0%

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%

Operations and Housekeeping Services 5500 0.00 0.00 0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 568.00 579.00 1.9%

Transfers of Direct Costs 5710 0.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 3,700.00 3,770.00 1.9%

Professional/Consulting Services and Operating Expenditures 5800 61,192.00 62,355.00 1.9%

Communications 5900 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 65,460.00 66,704.00 1.9%

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 0.00 0.00 0.0%

Equipment Replacement 6500 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 0.00 0.00 0.0%


Tuition

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

Payments to County Offices 7142 0.00 0.00 0.0%

Payments to JPAs 7143 0.00 0.00 0.0%

Debt Service

Debt Service - Interest 7438 0.00 0.00 0.0%

Other Debt Service - Principal 7439 0.00 0.00 0.0%

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

159




Form 11




PercentDifference


Transfers of Indirect Costs - Interfund 7350 7,231.00 7,231.00 0.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 7,231.00 7,231.00 0.0%

TOTAL, EXPENDITURES 198,290.00 201,468.00 1.6%

160




Form 11




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 0.00 43,429.00 New

(a) TOTAL, INTERFUND TRANSFERS IN 0.00 43,429.00 New


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

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%

Categorical Education Block Grant Transfers 8995 0.00 0.00 0.0%

Categorical Flexibility Transfers 8998 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) 0.00 43,429.00 New

161



Expenditures by Function19 64865 0000000

Form 11


Description Function Codes Object Codes2008-09


PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 192,112.00 146,637.00 -23.7%


1) Instruction 1000-1999 102,033.00 103,793.00 1.7%

2) Instruction - Related Services 2000-2999 89,026.00 90,444.00 1.6%

3) Pupil Services 3000-3999 0.00 0.00 0.0%

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 7,231.00 7,231.00 0.0%

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 0.00 43,429.00 New

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 43,429.00 New

162




Form 11




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (6,178.00) (11,402.00) 84.6%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance

a) As of July 1 - Unaudited 9791 142,394.00 136,216.00 -4.3%






Components of Ending Fund Balance a) Reserve for

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%


Legally Restricted Balance 9740 73,270.00 61,868.00 -15.6% b) Designated Amounts

Designated for Economic Uncertainties 9770 62,946.00 62,946.00 0.0%


Other Designations (by Resource/Object) 9780 0.00 0.00 0.0%



163




Form 11



6390 Adult Education Apportionment 73,270.00 61,868.00

Total, Legally Restricted Balance 73,270.00 61,868.00

164


July 1 Budget (Single Adoption)Cafeteria Special Revenue Fund


Form 13




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 189,172.00 189,172.00 0.0%

3) Other State Revenue 8300-8599 3,440.00 3,440.00 0.0%

4) Other Local Revenue 8600-8799 2,943,550.00 2,943,550.00 0.0%

5) TOTAL, REVENUES 3,136,162.00 3,136,162.00 0.0%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 0.00 0.0%

2) Classified Salaries 2000-2999 1,223,156.00 1,241,504.00 1.5%


4) Books and Supplies 4000-4999 1,547,436.00 1,576,836.00 1.9%


6) Capital Outlay 6000-6999 63,000.00 0.00 -100.0%


8) Other Outgo - Transfers of Indirect Costs 7300-7399 120,594.00 120,594.00 0.0%

9) TOTAL, EXPENDITURES 3,375,434.00 3,366,961.00 -0.3%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (239,272.00) (230,799.00) -3.5%

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%

165




Form 13




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (239,272.00) (230,799.00) -3.5%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 708,277.00 468,529.00 -33.8%



d) Other Restatements 9795 (476.00) 0.00 -100.0%




Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%


Legally Restricted Balance 9740 0.00 0.00 0.0% b) Designated Amounts

Designated for Economic Uncertainties 9770 468,529.00 237,730.00 -49.3%





166




Form 13




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00





H. LIABILITIES








I. FUND EQUITY


167




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 189,172.00 189,172.00 0.0%

Other Federal Revenue 8290 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 189,172.00 189,172.00 0.0%

OTHER STATE REVENUE

Child Nutrition Programs 8520 3,440.00 3,440.00 0.0%


TOTAL, OTHER STATE REVENUE 3,440.00 3,440.00 0.0%

OTHER LOCAL REVENUE

Other Local Revenue


Food Service Sales 8634 2,811,720.00 2,811,720.00 0.0%


Interest 8660 28,580.00 28,580.00 0.0%


Fees and Contracts

Interagency Services 8677 0.00 0.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 103,250.00 103,250.00 0.0%

TOTAL, OTHER LOCAL REVENUE 2,943,550.00 2,943,550.00 0.0%

TOTAL, REVENUES 3,136,162.00 3,136,162.00 0.0%

168




Form 13




PercentDifference


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


TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.0%

CLASSIFIED SALARIES

Classified Support Salaries 2200 999,480.00 1,014,472.00 1.5%

Classified Supervisors' and Administrators' Salaries 2300 94,320.00 95,735.00 1.5%



TOTAL, CLASSIFIED SALARIES 1,223,156.00 1,241,504.00 1.5%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 78,845.00 80,024.00 1.5%



Unemployment Insurance 3501-3502 2,567.00 2,608.00 1.6%


OPEB, Allocated 3701-3702 3,725.00 3,781.00 1.5%


PERS Reduction 3801-3802 29,512.00 29,954.00 1.5%



BOOKS AND SUPPLIES



Noncapitalized Equipment 4400 7,000.00 7,133.00 1.9%

Food 4700 1,445,948.00 1,473,420.00 1.9%

TOTAL, BOOKS AND SUPPLIES 1,547,436.00 1,576,836.00 1.9%

169




Form 13




PercentDifference



Travel and Conferences 5200 5,000.00 5,095.00 1.9%


Insurance 5400-5450 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 22,000.00 22,418.00 1.9%


Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.0%

Professional/Consulting Services and Operating Expenditures 5800 88,000.00 89,672.00 1.9%



CAPITAL OUTLAY

Buildings and Improvements of Buildings 6200 0.00 0.00 0.0%

Equipment 6400 0.00 0.00 0.0%

Equipment Replacement 6500 63,000.00 0.00 -100.0%

TOTAL, CAPITAL OUTLAY 63,000.00 0.00 -100.0%


Debt Service





Transfers of Indirect Costs - Interfund 7350 120,594.00 120,594.00 0.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 120,594.00 120,594.00 0.0%

TOTAL, EXPENDITURES 3,375,434.00 3,366,961.00 -0.3%

170




Form 13




PercentDifference

INTERFUND TRANSFERS


From: General Fund 8916 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 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




Transfers of Restricted Balances 8997 0.00 0.00 0.0%



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

171




Form 13




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 189,172.00 189,172.00 0.0%

3) Other State Revenue 8300-8599 3,440.00 3,440.00 0.0%


5) TOTAL, REVENUES 3,136,162.00 3,136,162.00 0.0%


1) Instruction 1000-1999 0.00 0.00 0.0%

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

3) Pupil Services 3000-3999 3,254,840.00 3,246,367.00 -0.3%



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%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (239,272.00) (230,799.00) -3.5%


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%


172




Form 13




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (239,272.00) (230,799.00) -3.5%


a) As of July 1 - Unaudited 9791 708,277.00 468,529.00 -33.8%



d) Other Restatements 9795 (476.00) 0.00 -100.0%




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%



Designated for Economic Uncertainties 9770 468,529.00 237,730.00 -49.3%





173




Form 13



Total, Legally Restricted Balance 0.00 0.00

174


July 1 Budget (Single Adoption)Deferred Maintenance Fund


Form 14




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 506,989.00 31,200.00 -93.8%

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 0.00 0.00 0.0%

6) Capital Outlay 6000-6999 811,756.00 878,468.00 8.2%


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



D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 562,398.00 813,583.00 44.7%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 562,398.00 813,583.00 44.7%

175




Form 14




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 257,631.00 (33,685.00) -113.1%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 867,687.00 1,125,318.00 29.7%


c) As of July 1 - Audited (F1a + F1b) 867,687.00 1,125,318.00 29.7%


e) Adjusted Beginning Balance (F1c + F1d) 867,687.00 1,125,318.00 29.7%

2) Ending Balance, June 30 (E + F1e) 1,125,318.00 1,091,633.00 -3.0%


Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%



Designated for Economic Uncertainties 9770 0.00 0.00 0.0%


Other Designations 9780 1,125,318.00 1,091,633.00 -3.0%

Facilities Master Plan 0000 9780 253,237.00






176




Form 14




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00





H. LIABILITIES








I. FUND EQUITY


177




Form 14




PercentDifference

OTHER STATE REVENUE

Deferred Maintenance Allowance 8540 475,789.00 0.00 -100.0%


TOTAL, OTHER STATE REVENUE 475,789.00 0.00 -100.0%

OTHER LOCAL REVENUE

Other Local Revenue


Interest 8660 31,200.00 31,200.00 0.0%


Other Local Revenue


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


TOTAL, REVENUES 506,989.00 31,200.00 -93.8%

178




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%


Workers' Compensation 3601-3602 0.00 0.00 0.0%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%


PERS Reduction 3801-3802 0.00 0.00 0.0%


TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.0%

BOOKS AND SUPPLIES


Materials and Supplies 4300 0.00 0.00 0.0%


TOTAL, BOOKS AND SUPPLIES 0.00 0.00 0.0%

179




Form 14




PercentDifference







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

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 0.00 0.0%

CAPITAL OUTLAY


Buildings and Improvements of Buildings 6200 811,756.00 878,468.00 8.2%

Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 811,756.00 878,468.00 8.2%


Debt Service




TOTAL, EXPENDITURES 811,756.00 878,468.00 8.2%

180




Form 14




PercentDifference

INTERFUND TRANSFERS


From: General, Special Reserve, & Building Funds 8915 562,398.00 813,583.00 44.7%


(a) TOTAL, INTERFUND TRANSFERS IN 562,398.00 813,583.00 44.7%




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) 562,398.00 813,583.00 44.7%

181




Form 14




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 506,989.00 31,200.00 -93.8%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%

7) General Administration 7000-7999 0.00 0.00 0.0%

8) Plant Services 8000-8999 811,756.00 878,468.00 8.2%


7600-7699 0.00 0.00 0.0%



D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 562,398.00 813,583.00 44.7%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 562,398.00 813,583.00 44.7%

182




Form 14




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 257,631.00 (33,685.00) -113.1%


a) As of July 1 - Unaudited 9791 867,687.00 1,125,318.00 29.7%


c) As of July 1 - Audited (F1a + F1b) 867,687.00 1,125,318.00 29.7%


e) Adjusted Beginning Balance (F1c + F1d) 867,687.00 1,125,318.00 29.7%

2) Ending Balance, June 30 (E + F1e) 1,125,318.00 1,091,633.00 -3.0%


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%





Other Designations (by Resource/Object) 9780 1,125,318.00 1,091,633.00 -3.0%Facilities Master Plan 0000 9780 253,237.00Facilities Master Plan 6205 9780 838,396.00Facilities Master Plan 0000 9780 253,237.00Facilities Master Plan 6205 9780 872,081.00



183




Form 14




184


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


Form 17




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%

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

4) Other Local Revenue 8600-8799 545,164.00 0.00 -100.0%

5) TOTAL, REVENUES 545,164.00 0.00 -100.0%

B. EXPENDITURES






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) 545,164.00 0.00 -100.0%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


185




Form 17




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 545,164.00 0.00 -100.0%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 1,469,612.00 2,014,776.00 37.1%


c) As of July 1 - Audited (F1a + F1b) 1,469,612.00 2,014,776.00 37.1%


e) Adjusted Beginning Balance (F1c + F1d) 1,469,612.00 2,014,776.00 37.1%

2) Ending Balance, June 30 (E + F1e) 2,014,776.00 2,014,776.00 0.0%


Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%





Other Designations 9780 2,014,776.00 2,014,776.00 0.0%

Facilities Master Plan 0000 9780 2,014,776.00




186




Form 17




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00





H. LIABILITIES








I. FUND EQUITY


187




Form 17




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue


Interest 8660 545,164.00 0.00 -100.0%


TOTAL, OTHER LOCAL REVENUE 545,164.00 0.00 -100.0%

TOTAL, REVENUES 545,164.00 0.00 -100.0%

188




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

To: Deferred Maintenance Fund 7615 0.00 0.00 0.0%



OTHER SOURCES/USES

SOURCES

Other Sources


(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

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

189




Form 17




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 545,164.00 0.00 -100.0%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 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) 545,164.00 0.00 -100.0%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


190




Form 17




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 545,164.00 0.00 -100.0%


a) As of July 1 - Unaudited 9791 1,469,612.00 2,014,776.00 37.1%







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%





Other Designations (by Resource/Object) 9780 2,014,776.00 2,014,776.00 0.0%Facilities Master Plan 0000 9780 2,014,776.00Facilities Master Plan 0000 9780 2,014,776.00



191




Form 17




192


July 1 Budget (Single Adoption)Special Reserve Fund for Postemployment Benefits


Form 20




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






6) Capital Outlay 6000-6999 0.00 0.00 0.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299,

Costs) 7400-7499 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%

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%

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%


193




Form 20




PercentDifference

E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4) 0.00 0.00 0.0%

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance







Components of Ending Fund Balance

a) Reserve for

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%


Legally Restricted Balance 9740 0.00 0.00 0.0%

b) Designated Amounts


Designated for the Unrealized Gains of

Investments and Cash in County Treasury 9775 0.00 0.00 0.0%


Retiree Benefits 0000 9780 1,719,481.00




194




Form 20




PercentDifference

G. ASSETS

1) Cash

a) in County Treasury 9110 0.00


b) in Banks 9120 0.00








6) Stores 9320 0.00





H. LIABILITIES








I. FUND EQUITY

Ending Fund Balance, June 30

(G10 - H7) 0.00

195




Form 20




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%

196




Form 20




PercentDifference

INTERFUND TRANSFERS







To: State School Building Fund/

County School Facilities Fund 7613 0.00 0.00 0.0%




OTHER SOURCES/USES

SOURCES

Other Sources

Transfers from Funds of

Lapsed/Reorganized LEAs 8965 0.00 0.00 0.0%

(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES

Transfers of Funds from


(d) TOTAL, USES 0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES

(a - b + c - d) 0.00 0.00 0.0%

197




Form 20




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%







a) Transfers In 8900-8929 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


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%


198




Form 20




PercentDifference


BALANCE (C + D4) 0.00 0.00 0.0%










a) Reserve for

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%







Other Designations (by Resource/Object) 9780 1,719,481.00 1,719,481.00 0.0%





199




Form 20


2008-09 2009-10

Resource Description Estimated Actuals Budget


200


July 1 Budget (Single Adoption)Building Fund


Form 21

California Dept of EducationSACS Financial Reporting Software - 2009.1.0File: fund-d (Rev 04/29/2009) Page 1 Printed: 6/4/2009 10:21 AM



PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 232,800.00 352,525.00 51.4%

B. EXPENDITURES






6) Capital Outlay 6000-6999 11,896,897.00 7,247,805.00 -39.1%


Costs) 7400-7499 0.00 0.00 0.0%





FINANCING SOURCES AND USES (A5 - B9) (11,664,097.00) (6,895,280.00) -40.9%



a) Transfers In 8900-8929 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


a) Sources 8930-8979 0.00 14,339,636.00 New

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 14,339,636.00 New

201




Form 21




PercentDifference


BALANCE (C + D4) (11,664,097.00) 7,444,356.00 -163.8%



a) As of July 1 - Unaudited 9791 12,477,885.00 888,610.00 -92.9%

b) Audit Adjustments 9793 74,822.00 0.00 -100.0%

c) As of July 1 - Audited (F1a + F1b) 12,552,707.00 888,610.00 -92.9%


e) Adjusted Beginning Balance (F1c + F1d) 12,552,707.00 888,610.00 -92.9%

2) Ending Balance, June 30 (E + F1e) 888,610.00 8,332,966.00 837.8%


a) Reserve for

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%







Other Designations 9780 888,610.00 8,332,966.00 837.8%





202




Form 21




PercentDifference

G. ASSETS

1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00





H. LIABILITIES








I. FUND EQUITY


(G10 - H7) 0.00

203




Form 21




PercentDifference

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.0%



OTHER STATE REVENUE

Tax Relief Subventions

Restricted Levies - Other

Homeowners' Exemptions 8575 0.00 0.00 0.0%

Other Subventions/In-Lieu

Taxes 8576 0.00 0.00 0.0%


TOTAL, OTHER STATE REVENUE 0.00 0.00 0.0%

OTHER LOCAL REVENUE

Other Local Revenue

County and District Taxes

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%

Sales

Sale of Equipment/Supplies 8631 0.00 0.00 0.0%


Interest 8660 232,800.00 352,525.00 51.4%


Other Local Revenue




TOTAL, REVENUES 232,800.00 352,525.00 51.4%

204




Form 21




PercentDifference

CLASSIFIED SALARIES



Clerical, Technical and Office Salaries 2400 0.00 0.00 0.0%



EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 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








Insurance 5400-5450 0.00 0.00 0.0%





205




Form 21




PercentDifference

Professional/Consulting Services and

Operating Expenditures 5800 0.00 0.00 0.0%



CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%

Land Improvements 6170 58,375.00 0.00 -100.0%

Buildings and Improvements of Buildings 6200 11,834,522.00 7,247,805.00 -38.8%

Books and Media for New School Libraries

or Major Expansion of School Libraries 6300 0.00 0.00 0.0%

Equipment 6400 4,000.00 0.00 -100.0%


TOTAL, CAPITAL OUTLAY 11,896,897.00 7,247,805.00 -39.1%


Other Transfers Out

All Other Transfers Out to All Others 7299 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%




TOTAL, EXPENDITURES 11,896,897.00 7,247,805.00 -39.1%

206




Form 21




PercentDifference

INTERFUND TRANSFERS










207




Form 21




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds

Proceeds from Sale of Bonds 8951 0.00 14,339,636.00 New

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 Certificates

of Participation 8971 0.00 0.00 0.0%


Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.0%


(c) TOTAL, SOURCES 0.00 14,339,636.00 New

USES




(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





(a - b + c - d + e) 0.00 14,339,636.00 New

208




Form 21




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 232,800.00 352,525.00 51.4%


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 11,896,897.00 7,247,805.00 -39.1%


7600-7699 0.00 0.00 0.0%




FINANCING SOURCES AND USES (A5 - B10) (11,664,097.00) (6,895,280.00) -40.9%



a) Transfers In 8900-8929 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


a) Sources 8930-8979 0.00 14,339,636.00 New

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 14,339,636.00 New

209




Form 21




PercentDifference


BALANCE (C + D4) (11,664,097.00) 7,444,356.00 -163.8%



a) As of July 1 - Unaudited 9791 12,477,885.00 888,610.00 -92.9%

b) Audit Adjustments 9793 74,822.00 0.00 -100.0%

c) As of July 1 - Audited (F1a + F1b) 12,552,707.00 888,610.00 -92.9%


e) Adjusted Beginning Balance (F1c + F1d) 12,552,707.00 888,610.00 -92.9%

2) Ending Balance, June 30 (E + F1e) 888,610.00 8,332,966.00 837.8%


a) Reserve for

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%







Other Designations (by Resource/Object) 9780 888,610.00 8,332,966.00 837.8%





210




Form 21


2008-09 2009-10



211


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

19 64865 0000000Form 25




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 371,600.00 322,806.00 -13.1%

5) TOTAL, REVENUES 371,600.00 322,806.00 -13.1%

B. EXPENDITURES




4) Books and Supplies 4000-4999 67,000.00 50,000.00 -25.4%


6) Capital Outlay 6000-6999 10,000.00 1,179,585.00 11695.9%


Costs) 7400-7499 0.00 0.00 0.0%


9) TOTAL, EXPENDITURES 118,550.00 1,271,135.00 972.2%



FINANCING SOURCES AND USES (A5 - B9) 253,050.00 (948,329.00) -474.8%



a) Transfers In 8900-8929 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


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%


212



19 64865 0000000Form 25




PercentDifference


BALANCE (C + D4) 253,050.00 (948,329.00) -474.8%








2) Ending Balance, June 30 (E + F1e) 1,933,712.00 985,383.00 -49.0%


a) Reserve for

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%







Other Designations 9780 1,933,712.00 985,383.00 -49.0%





213



19 64865 0000000Form 25




PercentDifference

G. ASSETS

1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00





H. LIABILITIES








I. FUND EQUITY


(G10 - H7) 0.00

214



19 64865 0000000Form 25




PercentDifference

OTHER STATE REVENUE


Restricted Levies - Other



Taxes 8576 0.00 0.00 0.0%



OTHER LOCAL 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%



Non-Ad Valorem Taxes

Parcel Taxes 8621 0.00 0.00 0.0%

Other 8622 0.00 0.00 0.0%





Limit Taxes 8629 0.00 0.00 0.0%

Sales


Interest 8660 66,600.00 22,806.00 -65.8%


Fees and Contracts

Mitigation/Developer Fees 8681 305,000.00 300,000.00 -1.6%

Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 371,600.00 322,806.00 -13.1%

TOTAL, REVENUES 371,600.00 322,806.00 -13.1%

215



19 64865 0000000Form 25




PercentDifference



TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.0%

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 48,000.00 29,000.00 -39.6%

TOTAL, BOOKS AND SUPPLIES 67,000.00 50,000.00 -25.4%

216



19 64865 0000000Form 25




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%






Operating Expenditures 5800 33,200.00 33,200.00 0.0%



CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%


Buildings and Improvements of Buildings 6200 5,000.00 1,179,585.00 23491.7%



Equipment 6400 5,000.00 0.00 -100.0%


TOTAL, CAPITAL OUTLAY 10,000.00 1,179,585.00 11695.9%


Other Transfers Out


Debt Service




TOTAL, EXPENDITURES 118,550.00 1,271,135.00 972.2%

217



19 64865 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





(a - b + c - d + e) 0.00 0.00 0.0% 218


July 1 Budget (Single Adoption)Capital Facilities Fund


Form 25




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 371,600.00 322,806.00 -13.1%

5) TOTAL, REVENUES 371,600.00 322,806.00 -13.1%


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 85,350.00 1,237,935.00 1350.4%


7600-7699 0.00 0.00 0.0%




FINANCING SOURCES AND USES (A5 - B10) 253,050.00 (948,329.00) -474.8%



a) Transfers In 8900-8929 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


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%


219




Form 25




PercentDifference


BALANCE (C + D4) 253,050.00 (948,329.00) -474.8%








2) Ending Balance, June 30 (E + F1e) 1,933,712.00 985,383.00 -49.0%


a) Reserve for

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%







Other Designations (by Resource/Object) 9780 1,933,712.00 985,383.00 -49.0%





220




Form 25


2008-09 2009-10



221


July 1 Budget (Single Adoption)County School Facilities Fund


Form 35




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 384,899.00 3,398,177.00 782.9%


5) TOTAL, REVENUES 396,299.00 3,398,177.00 757.5%

B. EXPENDITURES






6) Capital Outlay 6000-6999 477,545.00 3,398,177.00 611.6%


Costs) 7400-7499 0.00 0.00 0.0%





FINANCING SOURCES AND USES (A5 - B9) (81,246.00) 0.00 -100.0%



a) Transfers In 8900-8929 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


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%


222




Form 35




PercentDifference


BALANCE (C + D4) (81,246.00) 0.00 -100.0%



a) As of July 1 - Unaudited 9791 81,247.00 1.00 -100.0%


c) As of July 1 - Audited (F1a + F1b) 81,247.00 1.00 -100.0%


e) Adjusted Beginning Balance (F1c + F1d) 81,247.00 1.00 -100.0%

2) Ending Balance, June 30 (E + F1e) 1.00 1.00 0.0%


a) Reserve for

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%








Facilities Master Plan 0000 9780 1.00




223




Form 35




PercentDifference

G. ASSETS

1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00





H. LIABILITIES








I. FUND EQUITY


(G10 - H7) 0.00

224




Form 35




PercentDifference

FEDERAL REVENUE



OTHER STATE REVENUE

School Facilities Apportionments 8545 384,899.00 3,398,177.00 782.9%

Pass-Through Revenues from

State Sources 8587 0.00 0.00 0.0%


TOTAL, OTHER STATE REVENUE 384,899.00 3,398,177.00 782.9%

OTHER LOCAL REVENUE

Sales



Interest 8660 11,400.00 0.00 -100.0%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 11,400.00 0.00 -100.0%

TOTAL, REVENUES 396,299.00 3,398,177.00 757.5%

225




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





226




Form 35




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%









CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%


Buildings and Improvements of Buildings 6200 477,545.00 3,398,177.00 611.6%



Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 477,545.00 3,398,177.00 611.6%


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 477,545.00 3,398,177.00 611.6%

227




Form 35




PercentDifference

INTERFUND TRANSFERS



County School Facilities Fund

From: All Other Funds 8913 0.00 0.00 0.0%








228




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






(a - b + c - d + e) 0.00 0.00 0.0%

229




Form 35




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 384,899.00 3,398,177.00 782.9%


5) TOTAL, REVENUES 396,299.00 3,398,177.00 757.5%


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 477,545.00 3,398,177.00 611.6%


7600-7699 0.00 0.00 0.0%




FINANCING SOURCES AND USES (A5 - B10) (81,246.00) 0.00 -100.0%



a) Transfers In 8900-8929 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


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%


230




Form 35




PercentDifference


BALANCE (C + D4) (81,246.00) 0.00 -100.0%



a) As of July 1 - Unaudited 9791 81,247.00 1.00 -100.0%


c) As of July 1 - Audited (F1a + F1b) 81,247.00 1.00 -100.0%


e) Adjusted Beginning Balance (F1c + F1d) 81,247.00 1.00 -100.0%

2) Ending Balance, June 30 (E + F1e) 1.00 1.00 0.0%


a) Reserve for

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%












231




Form 35


2008-09 2009-10



232


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


Form 40




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 83,827.00 4,018,200.00 4693.4%

5) TOTAL, REVENUES 83,827.00 4,018,200.00 4693.4%

B. EXPENDITURES






6) Capital Outlay 6000-6999 1,787,725.00 3,831,296.00 114.3%


Costs) 7400-7499 0.00 0.00 0.0%


9) TOTAL, EXPENDITURES 1,787,725.00 3,831,296.00 114.3%



FINANCING SOURCES AND USES (A5 - B9) (1,703,898.00) 186,904.00 -111.0%



a) Transfers In 8900-8929 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


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%


233




Form 40




PercentDifference


BALANCE (C + D4) (1,703,898.00) 186,904.00 -111.0%



a) As of July 1 - Unaudited 9791 7,927,226.00 6,223,328.00 -21.5%


c) As of July 1 - Audited (F1a + F1b) 7,927,226.00 6,223,328.00 -21.5%


e) Adjusted Beginning Balance (F1c + F1d) 7,927,226.00 6,223,328.00 -21.5%



a) Reserve for

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%












234




Form 40




PercentDifference

G. ASSETS

1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00





H. LIABILITIES








I. FUND EQUITY


(G10 - H7) 0.00

235




Form 40




PercentDifference

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.0%



OTHER STATE REVENUE

Pass-Through Revenues from

State Sources 8587 0.00 0.00 0.0%



OTHER LOCAL REVENUE

Other Local Revenue



Sales



Interest 8660 68,680.00 18,200.00 -73.5%


Other Local Revenue

All Other Local Revenue 8699 15,147.00 4,000,000.00 26307.9%


TOTAL, OTHER LOCAL REVENUE 83,827.00 4,018,200.00 4693.4%

TOTAL, REVENUES 83,827.00 4,018,200.00 4693.4%

236




Form 40




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





237




Form 40




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%









CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%


Buildings and Improvements of Buildings 6200 1,787,725.00 3,831,296.00 114.3%



Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 1,787,725.00 3,831,296.00 114.3%


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 1,787,725.00 3,831,296.00 114.3%

238




Form 40




PercentDifference

INTERFUND TRANSFERS












239




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






(a - b + c - d + e) 0.00 0.00 0.0%

240




Form 40




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 83,827.00 4,018,200.00 4693.4%

5) TOTAL, REVENUES 83,827.00 4,018,200.00 4693.4%


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 1,787,725.00 3,831,296.00 114.3%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENDITURES 1,787,725.00 3,831,296.00 114.3%



FINANCING SOURCES AND USES (A5 - B10) (1,703,898.00) 186,904.00 -111.0%



a) Transfers In 8900-8929 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


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%


241




Form 40




PercentDifference


BALANCE (C + D4) (1,703,898.00) 186,904.00 -111.0%







e) Adjusted Beginning Balance (F1c + F1d) 7,927,226.00 6,223,328.00 -21.5%



a) Reserve for

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%







Other Designations (by Resource/Object) 9780 6,223,328.00 6,410,232.00 3.0%





242




Form 40


2008-09 2009-10



243


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


Form 51




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 0.00 0.00 0.0%

B. EXPENDITURES






6) Capital Outlay 6000-6999 0.00 0.00 0.0%


Costs) 7400-7499 0.00 0.00 0.0%








a) Transfers In 8900-8929 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


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%


244




Form 51




PercentDifference


BALANCE (C + D4) 0.00 0.00 0.0%










a) Reserve for

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%






Investments and Cash in County Treasury 9775 2,407,922.00 2,407,922.00 0.0%




245




Form 51




PercentDifference

G. ASSETS

1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00





H. LIABILITIES








I. FUND EQUITY


(G10 - H7) 0.00

246




Form 51




PercentDifference

FEDERAL REVENUE



OTHER STATE REVENUE


Voted Indebtedness Levies



Taxes 8572 0.00 0.00 0.0%


OTHER LOCAL REVENUE

Other Local Revenue


Voted Indebtedness Levies

Secured Roll 8611 0.00 0.00 0.0%

Unsecured Roll 8612 0.00 0.00 0.0%





Limit Taxes 8629 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%

247




Form 51




PercentDifference


Debt Service

Bond Redemptions 7433 0.00 0.00 0.0%

Bond Interest and Other Service

Charges 7434 0.00 0.00 0.0%




TOTAL, EXPENDITURES 0.00 0.00 0.0%

248




Form 51




PercentDifference

INTERFUND TRANSFERS





To: General Fund 7614 0.00 0.00 0.0%



OTHER SOURCES/USES

SOURCES

Other Sources




(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES




(d) TOTAL, USES 0.00 0.00 0.0%


(a - b + c - d) 0.00 0.00 0.0%

249




Form 51




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 0.00 0.00 0.0%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 0.00 0.00 0.0%







a) Transfers In 8900-8929 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


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%


250




Form 51




PercentDifference


BALANCE (C + D4) 0.00 0.00 0.0%










a) Reserve for

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%






Investments and Cash in County Treasury 9775 2,407,922.00 2,407,922.00 0.0%




251




Form 51


2008-09 2009-10



252


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

19 64865 0000000Form 63

California Dept of EducationSACS Financial Reporting Software - 2009.1.0File: fund-e (Rev 04/22/2009) Page 1 Printed: 6/4/2009 10:23 AM



PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 4,047,135.00 4,047,135.00 0.0%

B. EXPENSES

1) Certificated Salaries 1000-1999 126,522.00 128,420.00 1.5%

2) Classified Salaries 2000-2999 2,887,752.00 2,931,072.00 1.5%


4) Books and Supplies 4000-4999 234,321.00 238,126.00 1.6%

5) Services and Other Operating Expenses 5000-5999 285,468.00 289,938.00 1.6%

6) Depreciation 6000-6999 0.00 0.00 0.0%


Costs) 7400-7499 0.00 0.00 0.0%


9) TOTAL, EXPENSES 4,090,399.00 4,152,238.00 1.5%


OVER EXPENSES BEFORE OTHER

FINANCING SOURCES AND USES (A5 - B9) (43,264.00) (105,103.00) 142.9%



a) Transfers In 8900-8929 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


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%


253



19 64865 0000000Form 63




PercentDifference

E. NET INCREASE (DECREASE) IN

NET ASSETS (C + D4) (43,264.00) (105,103.00) 142.9%

F. NET ASSETS

1) Beginning Net Assets





e) Adjusted Beginning Net Assets (F1c + F1d) 1,446,866.00 1,403,602.00 -3.0%

2) Ending Net Assets, June 30 (E + F1e) 1,403,602.00 1,298,499.00 -7.5%

Components of Ending Net Assets

a) Reserve for

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%




Designated for Economic Uncertainties 9770 1,403,602.00 0.00 -100.0%





d) Unappropriated Amount 9790 1,298,499.00

254



19 64865 0000000Form 63




PercentDifference

G. ASSETS

1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00



9) Fixed Assets

a) Land 9410 0.00

b) Land Improvements 9420 0.00

c) Accumulated Depreciation - Land Improvements 9425 0.00

d) Buildings 9430 0.00

e) Accumulated Depreciation - Buildings 9435 0.00

f) Equipment 9440 0.00

g) Accumulated Depreciation - Equipment 9445 0.00

h) Work in Progress 9450 0.00


255



19 64865 0000000Form 63




PercentDifference

H. LIABILITIES






6) Long-Term Liabilities

a) Net OPEB Obligation 9664 0.00

b) Compensated Absences 9665 0.00

c) COPs Payable 9666 0.00

d) Capital Leases Payable 9667 0.00

e) Lease Revenue Bonds Payable 9668 0.00

f) Other General Long-Term Liabilities 9669 0.00


I. NET ASSETS

Net Assets, June 30

(G10 - H7) 0.00

256



19 64865 0000000Form 63




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue

Sales

All Other Sales 8639 0.00 0.00 0.0%


Interest 8660 44,930.00 44,930.00 0.0%


Fees and Contracts

All Other Fees and Contracts 8689 3,976,340.00 3,976,340.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 25,865.00 25,865.00 0.0%

TOTAL, OTHER LOCAL REVENUE 4,047,135.00 4,047,135.00 0.0%

TOTAL, REVENUES 4,047,135.00 4,047,135.00 0.0%

257



19 64865 0000000Form 63




PercentDifference


Certificated Teachers' Salaries 1100 25,700.00 26,086.00 1.5%

Certificated Pupil Support Salaries 1200 0.00 0.00 0.0%

Certificated Supervisors' and Administrators' Salaries 1300 100,822.00 102,334.00 1.5%


TOTAL, CERTIFICATED SALARIES 126,522.00 128,420.00 1.5%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 530,280.00 538,235.00 1.5%

Classified Support Salaries 2200 46,792.00 47,494.00 1.5%



Other Classified Salaries 2900 2,120,906.00 2,152,721.00 1.5%

TOTAL, CLASSIFIED SALARIES 2,887,752.00 2,931,072.00 1.5%

EMPLOYEE BENEFITS

STRS 3101-3102 10,602.00 10,761.00 1.5%

PERS 3201-3202 135,511.00 137,543.00 1.5%



Unemployment Insurance 3501-3502 4,748.00 4,819.00 1.5%


OPEB, Allocated 3701-3702 7,289.00 7,398.00 1.5%


PERS Reduction 3801-3802 50,649.00 51,408.00 1.5%



BOOKS AND SUPPLIES




Noncapitalized Equipment 4400 4,907.00 4,994.00 1.8%

Food 4700 67,768.00 68,789.00 1.5%

TOTAL, BOOKS AND SUPPLIES 234,321.00 238,126.00 1.6% 258



19 64865 0000000Form 63




PercentDifference

SERVICES AND OTHER OPERATING EXPENSES


Travel and Conferences 5200 3,994.00 4,053.00 1.5%


Insurance 5400-5450 0.00 0.00 0.0%






Operating Expenditures 5800 274,335.00 278,626.00 1.6%

Communications 5900 1,000.00 1,019.00 1.9%

TOTAL, SERVICES AND OTHER OPERATING EXPENSES 285,468.00 289,938.00 1.6%

DEPRECIATION

Depreciation Expense 6900 0.00 0.00 0.0%

TOTAL, DEPRECIATION 0.00 0.00 0.0%


Other Transfers Out



TOTAL, EXPENSES 4,090,399.00 4,152,238.00 1.5%

259



19 64865 0000000Form 63




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





(a - b + c - d + e) 0.00 0.00 0.0%

260


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

19 64865 0000000Form 63




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 4,047,135.00 4,047,135.00 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 4,090,399.00 4,152,238.00 1.5%


8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENSES 4,090,399.00 4,152,238.00 1.5%


OVER EXPENSES BEFORE OTHER

FINANCING SOURCES AND USES (A5 - B10) (43,264.00) (105,103.00) 142.9%



a) Transfers In 8900-8929 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


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%


261


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

19 64865 0000000Form 63




PercentDifference

E. NET INCREASE (DECREASE) IN

NET ASSETS (C + D4) (43,264.00) (105,103.00) 142.9%

F. NET ASSETS

1) Beginning Net Assets





e) Adjusted Beginning Net Assets (F1c + F1d) 1,446,866.00 1,403,602.00 -3.0%

2) Ending Net Assets, June 30 (E + F1e) 1,403,602.00 1,298,499.00 -7.5%

Components of Ending Net Assets

a) Reserve for

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%




Designated for Economic Uncertainties 9770 1,403,602.00 0.00 -100.0%





d) Unappropriated Amount 9790 1,298,499.00

262

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