OAKLAND UNIFIED
SCHOOL DISTRICT
Board Office Use: Legislative File Info. File ID Number 09-3339 Introduction Date 12-07-09 Enactment Number Enactment Date
Memo To
From
Board Meeting Date
Subject
every student. every dassroom. every day.
Board of Education
Tony Smith, Superintendent Vernon Hal, Chief Financial Officer
December 09, 2009
First Interim Financial Report - Fiscal Year 2009-2010
Action Requested
Background
Recommendation
Attachments
Approval by the Board of Education of the First Interim Financial Report and authorization for submittal to the Alameda County Superintendent of Schools as "Qualified" certification based upon the Oakland Unified School District's Fiscal Year 2009-2010 report.
The California Education Code Sections 42130,43131, (a)(1) , and 43131,(a)(2) , require school districts to prepare a financial and budgetary report for the period ending October 31, of each year. This report must certify whether or not the district is able to meet its financial obligation for the remainder of the fiscal year, and also to meet any mUlti-year commitments.
Approval by the Board of Education of the First Interim Financial Report and authorization for submittal to the Alameda County Superintendent of Schools as "Qualified" certification based upon the Oakland Unified School District's Fiscal Year 2009-2010 report.
• Form C 1 - District I nterim Certification • Form 01 - General Fund Summary Revenues Expenditures and Changes in
Fund Balance • Form 09-67 - All Funds Summary Revenues Expenditures and Changes in
Fund Balance • Form 11 - Adult Education Fund • Form 12 - Child Development Fund • Form 13 - Cafeteria Special Revenue Fund • Form 14 - Deferred Maintenance Fund • Form 17 - Special Reserve Fund for Other Than Capital Outlay Projects • Form 21 - Building Fund • Form 25 - Capital Facilities Fund • Form 30 - State School Building Lease-Purchase Fund • Form 35 - County School Facilities Fund • Form 40 - Special Reserve fund for Capital Outlay Projects • Form 51 - Bond Interest and Redemption Fund • Form 53 - Tax Override Fund
www.ouscLk12.ca.u§
www.ouscLk12.ca.u
File ID Number 09-3339 Introduction Date 12-07-09 Enactment Number Enactment Date
~ OAKLAND UNIFIED ~ SCHOOL DISTRICT
• Form 56 - Debt Service Fund • Form 67 - Self-Insurance Fund • Form A 1-Average Daily Attendance • Form CASH - Cash Flow Worksheet • Form 01 CSI - Criteria and Standards • Form MYP1 - Multiyear Projections • Form RL1 - Revenue Limit Summary
Page 2
OAKLAND UNIFIED ~..... SCHOOL DISTRICT
every tudent. eve.ry cla5sroom. '/:Very day.
Fir •r ..... •a
·sea Year 20 9-2
Prepared for
Board of Education Specia eeting
December 09, 2009
File ID Number: () q - 33 )'1 Introduction Date: l2 - '1 - 05 En,,'men' Numb." ~
Enactment Date: 0
By:
Form Cl - District Interim Certification
First Interim Oakland Unified DISTRICT CERTIFICATION OF INTERIM REPORT 01612590000000
Alameda County For the Fiscal Year 2009-10 Form CI
state-adopted Criteria an
Signed: ~"---t---I--"---""'R-------- Date: 1 10/09
action shall be taken on this report during a regular or authorized special meeting of the governing board.
To the County Superintendent of Schools:
This interim reem and certiflcation of financial condition are hereby filed by !he ~~:M ofthe school district (Pursuantto EC Section 42131)
Meeting Date: December 09, 2009
CERTIFICATION OF FINANCIAL CONDITION
Signed: P
~
iden! of the Governing Board
POSITIVE CERTIFICATION As President of the Governing Board of this school district, I certify that based upon current projections this district will meet its financial obligations for the current fiscal year and subsequent two fiscal years.
X QUALIFIED CERTIFICATION As President of the Governing Board of this school district, I certify that based upon current projections this district may not meet its financial obligations for the current fiscal year or two subsequent fiscal years.
NEGATIVE CERTIFICATION As President of the Governing Board of this school district, I certify that based upon current projections this district will be unable to meet its financial obligations for the remainder of the current fiscal year or for the subsequent fiscal year.
Contact person for additional information on the interim report:
Name: Vernon Hal Telephone: 510-879-4622
Title: Chief Financial Officer 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 (Form 01 CSI). Criteria and standards that are "Not Met," and supplemental information and additional fiscal indicators that are "Yes," may indicate areas of potential concern, which could affect the interim report certification.
Not
Funded ADA for any of the current or two subsequent fiscal years has not changed by more than two percent since budget adoption.
Met
California Dept of Education SACS Financial Reporting Software - 2009.2.0 File: ci (Rev 07/01/2009) Page 1 of 3 Printed: 1218/2009 6:36 PM
First Interim Oakland Unified DISTRICT CERTIFICATION OF INTERIM REPORT 01612590000000 Alameda County For the Fiscal Year 2009-10 FormCI
Not Met Met
5 and
Projected enrollment any current or two subsequent years has not changed by more than two percent since buqget adoption.
Projected revenue limit any current or two ""U'J",,"'''''''''''' years has not changed by more than two percent since buqget adoption.
requirement Deferred Maintenance for a five-year period from 2008-09 through 2012·13. Therefore, this item has been inactivated for that period.
occurring adoption meet the req contribution to the ongoing and major maintenance account (Le.• restricted maintenance account).
AV:::IllaOle reserves for undesignated amounts) meet minimum requirements for the current and two subsequent fiscal years.
X
X
X
X
X
X
X
X
X
SUPPLEMENTAL INFORMATION No Yes IContingent L.iabilities Have allY known or contingent liabilities (e.g., financial or program I
audits, litigation. state compliance reviews) occurred since budget i 81
XIadoption that may impact the budget?
I
82 Are there ongoing general fund expenditures funded with one·time I
to Fund Ongoing Using One·time Revenues
revenues that have changed since budget adoption by more than five X Ipercent?
:
83
Expenditures
.. Temporary Interfund Are there projected temporary borrowings betweell funds? XBorrowings
Are any projected revenues for any of the current or two subsequent cOntingent Revenues 84 Ifiscal years contingent on reauthorization by the local government, Ispecial legislation, or other definitive act (e.g., parcel tax, forest X ! reserves)?
Contributions Have contributions from unrestricted to restricted resources, orS5 transfers to or from the general fund to cover operating deficits, changed since budget adoption by more than $20.000 and more than
I
I X
5% for any of the current or two subsequent fiscal years? ii
California Dept of Education SACS Financial Reporting Software - 2009.2.0 File: ci (Rev 07/01/2009) Page 2of3 Printed: 12/812009 6:36 PM
First Interim Oakland Unified DISTRICT CERTIFICATION OF INTERIM REPORT 01 612590000000 Alameda County For the Fiscal Year 2009-10 FormCI
SUPPLEMENTAL INFORMATION (continlled) ... S6 Long-term Commitments Does the district have long-term (multiyear) commitments or debt
S7a Postemployment· Benefits Other than Pensions
i S7b Other Self-insurance
Benefits
S8 Status of Labor Agreements
SS Labor Agreement Budget Revisions
I S9 Status of Other Funds
I
agreements?
· If yes, have annual payments for the current or two subsequent fiscal years increased over prior year's (200S-09) annual payment?
· If yes, 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?
Does the district provide postemploymentbenefits other than pensions (OPE B)?
· If yes, have there been changes since budget adoption in OPEB liabilities? Does the district operate any self-insurance programs (e.g., workers' compensation )?
· If yes, have there been changes since budget adoption in self-insurance liabilities? As of first interim prOjections, are salary and benefit negotiations still unsettled for:
· Certificated? (Section S8A, Line 1 b) · Classified? (Section SSB, Line 1b) · Management/supervisor/confidential? (Section SSC, Line 1b) For negotiations settled since budget adoption, per Government Code Section 3547.5(c), are budget revisions still needed to meet the costs of the collective bargaining agreement(s) for:
· Certificated? (Section SSA, Line 3) • Classified? (Section SSB, Line 3) Are any funds other than the general fund projected to have a negative fund balance at the end of the current fiscal year?
No
I
X
i
I X
I
I
I X
i
I
!
n/a n/a
I X
Yes
X
X
I
I X
i
I
I X
X X
i X
I i
I
I ADDITIONAL FISCAL INDICATORS I A1
I I I A2
I I
I A3
A4 I
A5
Negative Cash Flow
Independent Position Control
DeClining Enrollment
New Charter Schools Impacting District Enrollment
Salary Increases Exceed COLA
I
i
I
i
I i
Do cash flow projections show that the district will end the current fiscal year with a negative cash balance in the general fund?
Is personnel position control independent from the payroll system?
Is enrollment decreasing in both the prior and current fiscal years?
Are any new charter schools operating in district boundaries that are impacting the district's enrollment, either in the prior or current fiscal year?
Has the district entered into a bargaining agreement where any of the current or subsequent fiscal years of the agreement would result in salary increases that are expected to exceed the projected state
- -. . . ?funded cost of liVing adjustment.
I I
I I
I I
No
X
X
Yes
X
X
X
A6 Uncapped Health Benefits Does the district provide uncapped (100% employer paid) health benefits for current or retired employees?
Independent Financial Is the district's financial system independent from the county office System system?
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).
A9 C::::Ch'"""a-n-g-e~o·-;f-;C~B;:-'O~o-r----l-"7H-;-a-v-e"7thC--ere been personnel changes in the superintendent or chief Superintendent business official (CBO) poSitions within the last 12 months?
California Dept of Education SACS Financial Reporting Software - 2009.2.0 File: ci (Rev 07/01/2009) Page 3 of 3 Printed: 1218/2009 6:36 PM
i
Form 01 - General Fund Summary Revenues
Expenditures and Changes in Fund Balance
2009-10 First Interim Oakland Unified General Fund 01 612590000000
Alameda County Unrestricted (Resources 0000-1999) Form 011
Revenues. Expenditures. and Changes in Fund Balance
8010-8099 I--==-=--'-'-!=--j-·······,·,===::.:.:.:'+--==-=:..:=="---t-·······,·,··:===.=..r-- ---=""-l--=9 8100-8~9 ~--~~~~----§§.:I.IL~------~~W---~~~1?~~______~~_~~ 8300-8599 1--"'''''''''-'-'''"'''''"-'-ii---'''='''-'-'=''-''-li----''''''''''-'-'-'=''''-j---'''=''-''-=''''-t------'''''''4---Y.C!U2.j
8600-8799 ~~~~~~-~~~~'+_-~~~~+--
3000-89~ ~~~~~~-~~~~~-~~~~+-~~~~~---~~+_~~~
4000~999 ~~~~~~-~~~~~~'~-~~~~+--2~~~'~~---~~+_~~
6000-8999 ~~~~~~~_~~~~'+_-~~~~L-~~~~~---~~+_~~
6000-8999 r--~~~~--~~~'+_--~~~+--~~~~---~~+-~~ 7100-7299
7400-7499 ~2~~~'.'!-r-~~~!:.':!.!'+_-~~~~+--2~~~~---~~+_~~
7300-73~ I---.\'~~~~_ 1££!.I~~~_-"~~~+- ......1~!li!l'!:l~
8900-8929 I---~~~~r----'~~~~~-~~~~-~~~~~---~~'+_-~~
7600-7629 ~-~~~~--2~~~!...I--~~~~+--.!E'~~~--.---.------':'~+_~~'!!1
REVENUES
1) Revenue LimH Sources
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
B. EXPENDITURES
1) Certificated Salaries
2) Classified Salaries
3) Employee Benefits
4) Books and Supplies
5) Services and Other Operating ExpendHures
6) Capital Outlay
7) Other Outgo (excluding Transfers of Indirect Costs)
8) Other Outgo - Transfers of Indirect Costs
1) Interfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
Califomia Dept of Education SACS Financial Reporting Software - 2009.2.0 File: fundi-a (Rev 05/26/2009) Page 1 Printed: 121412009 4:28 PM
2009-10 First Interim Oakland Unified General Fund 01 61259 0000000
Alameda County Unrestricted (Resources 0000-1999) Form 011
Revenues. Expenditures, and Changes in Fund Balance
1) Beginning Fund Balance
a) As of July 1 Unaudited 9791
c) As of July 1 -Audited (F1a + F1b)
e) Adjusted Beginning Balance (F1c + Fld)
2) Ending Balance, June 30 (E + F1e)
b) Audit Adjustments 9793
d) Other Restatements 9795
Components of Ending Fund Balance
a) Reserve for
Revolvlng Cash 9711
b) Designated Amounts
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740
Designated for Economic Uncertainties 9770
Designa1ed for the Unrealized Gains of Investments
and Cash in County Treasury 9775
Other Designations 9780
Program Operations 0000 9780
Program Operations 1100 9780
Audit Findings 0000 9780
Audit Findings 1100 9780
Audit Findings 0000 9780
Audit Findings 1100 9780
c) Undesignated Amount 9790
9790
Califomia Dept of Education SACS Financial Reporting Software - 2009.2.0 File: fundi-a (Rev 05/2612009) Page 2 Printed: 121412009 4:28 PM
2009-10 First Interim Oakland Unified General Fund 01 612590000000
Alameda County Unrestricted (Resources 0000-1999) FormOH
Revenues. Expenditures. and Changes in Fund Balance
REVENUE LIMIT SOURCES
Principal Apportionment State Aid - Current Year
Charter Schools General Purpose Entitlement - State Aid
State Aid - Prior Years
Tax Relief Subventions Homeowners' Exemptions
Timber Yield Tax
Other Subventions/In-Lieu Taxes
County & District Taxes Secured Roll Taxes
Unsecured Roll Taxes
Prior Years' Taxes
Supplemental Taxes
Education Revenue Augmentation Fund (ERAF)
Community Redevelopment Funds (S8617/699/1992)
Penalties and Interest from Delinquent Taxes
Miscellaneous Funds (EC 41604) Royalties and Bonuses
Less: Non-Revenue Lim~ (50%) Adjustment
Revenue Limit Transfers
Unrestricted Revenue Limit Transfers - Cunrent Year
Continuation Education ADA Transfer
Commun~ Day Schools Transfer
Special Education ADA Transfer
All Other Revenue Limit Transfers - Cunrent Year
PERS Reduction Transfer
0000
2200
2430
6500
All Other
Transfers to Charter Schools In Lieu of Property Taxes
Property Taxes Transfers
Revenue Limit Transfers - Prior Years
8011
8015
8019
8021
8022
8029
8041
8042
8043
8044
8045
8047
8048
8081
8082
8089
8091
8091
8091
8091
8091
8092
8096
8097
8099
8110
8181
8182
8220
8260
8270
8280
8281
8285
8287
FEDERAL REVENUE
Maintenance and Operations
Special Education EntiOement
Special Education Discretionary Grants
Child Nutrition Programs
Forest Reserve Funds
Flood Control Funds
Wildlife Reserve Funds
FEMA
Interagency Contracts Between LEAs
Pass-Through Revenues from Federal Sources
Page 3 Printed: 121412009 4:28 PM
2009-10 First Interim Oakland Unified General Fund 01 61259 0000000
Alameda County Unrestricted (Resources 0000-1999) Form 011
Revenues. Expenditures. and Changes in Fund Balance
Vocational and Applied Technology Education
Safe and Drug Free Schools 3700-3799
JTPAI WIA 5600-5625
Other Federal Revenue All Other
STATE REVENUE
Other State Apportionments
ROCIP Entitlement Current Year 6360
Prior Years 6360
Special Education Master Plan Current Year 6500
Prior Years 6500
Home-1o-School Transportation 7230
Economic Impact Aid 7090-7091
Spec. Ed. Transportation 7240
All Other State Apportionments - Current Year All Other
All Other State Apportionments - Prior Years All Other
Year Round School Incentive
Class Size Reduction, K-3
Child Nutrition Programs
Mandated Costs Reimbursements
Lottery - Unrestricted and Instructional Materials
Tax Relief Subventions Restricted Levies - Other
Homeowners' Exemptions
Other Subventionslln-Lieu Taxes
Pass-Through Revenues from State Sources
7155.7156.7157. Instructional Materials 7158. 7160.7170
School Based Coordination Program 7250
DrugiAicohollTobacco Funds 6650-6690
Healthy Start 6240
Class Size Reduction Facilities 6200
School Community Violence Prevention Grant 7391
Quality Education Investment Act 7400
All Other State Revenue All Other
8290
8290
8290
8311
8319
8311
8319
8311
8311
8311
8311
8319
8425
8434
8520
8550
8560
8575
8576
8587
8590
8590
8590
8590
8590
8590
8590
8590
Other Local Revenue County and District Taxes
Other Restricted Levies Secured Roll
Unsecured Roll
Prior Years' Taxes
Supplemental Taxes
Non-Ad Valorem Taxes Parcel Taxes
Other
8615
8616
8617
8618
8621
8622
8625
Page 4 Printed: 1214/2009 4:28 PM
2009-10 First Interim Oakland Unified General Fund 01 61259 0000000
Alameda County Unrestricted (Resources 0000-1999) FormOll
Revenues, Expenditures, and Changes in Fund Balance
Objec1 Resource Codes Codes
Penalties and Interest from Delinquent Non-Revenue
Limit Taxes
Sales Sale of Equipment/Supplies
Sale of Publications
Food Service Sales
All Other Sales
Leases and Rentals
Interest
Net Increase (Decrease) in the Fair Value of Investments
Fees and Contracts
Adult Education Fees
Non-Resident Students
Transportation Fees From Individuals
Transportation Services 7230,7240
Interagency Services All Other
Mitigation/Developer Fees
All Other Fees and Contracts
Other Local Revenue
Plus: Misc Funds Non-Revenue Limit (50%) Adjustment
Pass-Through Revenues From Local Sources
All Other Local Revenue
Tuition
All Other Transfers In
Transfers Of Apportionments Special Education SELPA Transfers
From Districts or Charter Schools 6500
From County Offices 6500
From JPAs 6500
ROC/P Transfers
From Districts or Charter Schools 6360
F rom County Offices 6360
FromJPAs 6360
Other Transfers of Apportionments
From Districts or Charter Schools All Other
From County Offices All Other
From JPAs All Other
All Other Transfers In from All Others
8629
8631
8632
8634
8639
8650
8660
8662
8671
8672
8675
8677
8677
8681
8689
8691
8697
8699
8710
8781-8783
8791
8792
8793
8791
8792
8793
8791
8792
8793
8799
California Dept of Education SACS Financial Reporting Software - 2009.2.0 File: fundi-a (Rev 05/26/2009) _____________________ ge_5 p.ri.nt.e.d:_121.4.1.20.0.9_4:.2.8.P.M__p_a.:.. ______________________
--~--~~~~~~------------------------------------------------------------------------
2009-10 First Interim Oakland Unified General Fund 01612590000000
Alameda County Unrestricted (Resources 0000-1999) Form 011
Revenues, Expenditures. and Changes in Fund Balance
Description
CERnFICATED SALARIES
Certificated Teachers' Salaries
Certificated Pupil Support Salaries
Resource Codes
Certificated Superviscrs' and Administrators' Salaries
Other Certificated Salaries
TOTAL, CERTIFICATED SALARIES
CLASSIFIED SALARIES
Classified I nstructional Salaries
Classified Support Salaries
Classified Superviscrs' and Administrators' Salaries
Clerical, Technical and Office Salaries
Other Classified Salaries
TOTAL CLASSIFIED SALARIES
EMPLOYEE BENEFITS
STRS
PERS
OASDVMedicarelAl1emative
Health and Welfare Benefits
Unemployment Insurance
Workers' Compensation
OPEB, Allocated
OPEB, Active Employees
PERS Reduction
Other Employee Benefits
TOTAL EMPLOYEE BENEFITS
BOOKS AND SUPPLIES
Approved Textbooks and Core Curricula Materials
Books and Other Reference Materials
Materials and Supplies
Noncapitalized Equipment
Food
TOTAL, BOOKS AND St,lPPLIES
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services
Travel and Conferences
Dues and Memberships
Insurance
Operations and Housekeeping Services
Rentals, Leases, Repairs, and Noncapitalized Improvements
Transfers of Direct Costs
Transfers of Direct Costs -Interfund
Professional/Consulting Services and Operating Expenditures
Communications
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
~
I Board Approved Object Origi~~~udget : Operating Budget Actual~c~o Date Codes • (13)
1100 93,560,333.74 90,508,034.34 18,940612.06
1200 2457820.03 2,559 293.61 536,850.49
1300 16580338.40 16,043,!}!}4.25 1 5,209,973.07 :
1900 1,900357.91 1 1,869,332.07 498,341.30 I 114498 850.08 110980654.27. 25,185776.92
2100 184,166.90 ?~:3.,~ 38,267.31
2200 14585,463.25 15 784 728.65 4,940459.72
2300 •
10,517695.33 10,606,462.07 3177674.79
2400 13,977,192.11 13,552,677.46
2900 93575.85 108,045.85
39,358,133.44 40295212.15 12,437,523.27 :
I 3101-3102 : 9214673.54 8,535,840.10 2033,678.20
3201-3202 3,374,202.52 3,515,169.39 1086 239.96
3301-3302 1 4,488,759.76 4136761.84 1 1,257 629.96
3401-3402 ~~8 679 175.97 28 315,586.14 6,544,854.00
3501-3502 450890.09 436,684.66 52,974.54
3601-3602 7933 761.62 1 7,528,632_13 1,979 276.29
3701-3702 0.00 0.00 0.00
3751-3752 . 0.00 0.00 : 0.00
3801-3802 722,217.17 315,900.16 347,535.88
3901-3902 1 213,688.22 1 1'1~:~ 480751.66 .56 087 568.89 53,96144 .....J ..378314O.59
4100 191,129.31 2223,502.82 1 900238.42
4200 ~306.22 454 726.07 53895.63
4300 1.512.69 11,678,838.39 1,321,241.76 1
4400 860,912.47 901,758.61 122384.88 1
4700 0.00 O.O() 0.00
15,109,860.69 15,258,825.89 • 2397740.69
5100 0.00 129,365.74 129,365.74
5200 r377 830.81 627701.35 61957.71
5300 253825.13 328489.25 73,239.25 i
5400-5450 0.00 400.00 1
0.00 :
5500 8 798,733.63 8598881.15 1,7
6100
6170
6200
6300
6400
6500
7110
7130
7141
7142
7143
7211
7212
7213
6500 7221
6500
6500
6350,6360
6350,6360
6350,6360
All Other
7222
7223
7221
7222
7223
7281-7283 ~~~~--==-+---==.!='-""'-r--~'=":';='-=''''-t---'=:..:.t='::':'-'::':::''f-----=':':'''-!
2009-10 First Interim Oakland Unified General Fund 01612590000000
Alameda County Unrestricted (Resources 0000-1999) Form 011
Revenues, Expenditures, and Changes in Fund Balance
OUTlAY
Land Improvements
Buildings and Improvements of Buildings
Books and Media for New School Libraries or Major Expansion of School Libraries
Tuition Tuition for Instruction Under Interdistrict Attendance Agreements
State Special Schools
Tuition, Excess Costs, and/or Deficit Payments PaymentsJo Districts or Charter Schools
Payments to County Offices
Payments toJPAs
Transfers of Pass-Through Revenues To Districts or Charter Schools
To County Offices
ToJPAs
Special Education SELPA Transfers of Apportionments To Districts or Charter Schools
To County Offices
To JPAs
ROCIP Transfers of Apportionments To Districts or Charter Schools
To County Offices
ToJPAs
Other Transfers ofApportionments
All Other Transfers
All Other Transfers Out to All Others 7299
Debt Service Debt Service - Interest 7438
Other Debt Service - Principal 7439
7310
7350
..---'''''-'''4
Califomia Dept of Education SACS Financial Reporting Software - 2009.2.0 File: fundi-a (Rev 05126/2009) Page 7 Printed: 1214/2009 4:28 PM
2009-10 First Interim Oakland Unified General Fund 01 612590000000
Alameda County Unrestricted (Resources 0000-1999) Form 011
Revenues, Expenditures, and Changes in Fund Balance
Description
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
From: Special Reserve Fund
From: Bond Interest and
Redemption Fund
Other Authorized Intenund Transfers In
(al TOTAL, INTERFUND TRANSFERS IN
INTERFUND TRANSFERS OUT
To: Child Development Fund
To: Special Reserve Fund
To: State School Building Fundi
County School Facilities Fund
To: Deferred Maintenance Fund
To: Cafeteria Fund
Other Authorized Interfund Transfers Out
(h) TOTAL INTERFUND TRANSFERS OUT
OTHER SOURCES/USES
SOURCES
State Apportionments
Emergency Apportionments
Proceeds
Proceeds from SalelLease-Purchase of land/Buildings
Other Sources
Transfers from Funds of
LapsedJReorganized LEAs
Long-Term Debt Proceeds
Proceeds from Certificates of Participation
Proceeds from Capital Leases
Proceeds from Lease Revenue Bonds
All Other Financing Sources
(c) TOTAL, SOURCES
USES
Transfers of Funds from
Lapsed/Reorganized LEAs
All Other Financing Uses
(ill TOTAL. USES
CONTRIBUTIONS
Contributions from Unrestricted Revenues
Contributions from Restricted Revenues
categorical Education Block Grant Transfers
I Transfers of Restricted Balances
(e) TOTAL, CONTRIBUTIONS
ITOTAL, OTHER FINANCING SOURCES/USES
(a - b + c - d + e)
Resource Codes
Board Approved I Object Original Budget Operating Budget Actuals To Date Codes (A) IB} IC)
1
6912 2,456,226.00 1,397,245.73 0.00 :
6914 0.00 0.00 0.00
8919 2,470,317.00 2,470,317.00 264.067.00
4,926,543.00 3,667,562.73 264,067.00
7611 0.00 0.00 0.00
7612 I
0.00 0.00: 0.00
7613 I 0.00 i 0.00 0.00 7615 i 0.00 0.00 0.00
7616 0.00 233790.00 0.00
7619 850,000.00 650,000.00 : 291892.00
850000.00 1,083 790.00 291892.00
8931 i 0.00 : 0.00. 0.00
I i
8953 0.00 0.00 0.00.
8965 0.00 I 0.00 0.00
8971 0.00 0.00 0.00
8972 0.00 i 0.00 0.00 :
8973 0.00 0.00 0.00 1
8979 0.00 153,191.00 153,191.00
0.00 i 153191.00 153191.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
8980 (25,544,L685.93 (30,578,537.94 0.00
8990 0,00 0.00 0.00
8995 0.00 . 0.00 0.00
8997 0.00 0.00 0.00
(25,544,685.93 . (30,578,537.94 0.00
I (21,468,142.93) I (27,641 574.21 125,366.00
Projected Year
ITotals (D)
1,397,245.73
0.00 I
2,470,317.00
3,667,562.73
0.00 I 0.00 i
0.00 I 0.00
233 790.00 !
850000.00 i
1 083,790.00
0.00 I
0.00
0.00
0.00
0.00
0.00 i !
153191.00 :
153191.00
0.00 i
0.00 I
0.00 i
(30,578,537.9)
0.00
0.00
0.00
(30,578,537.94
(27,641,574.21
Difference
I
%Dlff i (Col B &0) ('::)
IE} I
onol i
0.0%1
0.00 : 0.0%1
0.00 0.0% I
0.00 0.0%1
i
0.00 m 0.0%1
0.00 0.0%
0.00 0.0%1
0.00 0.0%
0.00 i 0.0%
0.00 ~
0.00 0.0%
i
m om'",0.00 . I
0.00 1 0.0%
0.00 I 0.0% !
: 0.00 0.0%
0.00 0.0%
0.00 Q.Q%I
0.00 : 0.0%
0.00 0.0%
I 0.00 1 0.0%
0.00 i 0.0%
0.00 0.0%
1
9,00
1
-~
... 0.00 ~
0.00. 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
California Dept of Education SACS Financial Reporting Software - 2009.2.0 File: fundi-a (Rev 0512612009) Page 8 Printed: 121412009 4:28 PM
2009-10 First Interim Oakland Unified General Fund 01 61259 0000000
Alameda County Restricted (Resources 2000-9999) Form 011
Revenue, Expenditures, and Changes in Fund Balance
8100~299 ~~~~,!~~__~~~~~__~~~~~__~~~~~......~____~~~__...~~
8300~599 ~~~~~~~2~'~~'!!4.--"2"'~~!!...j.--..~~~~~----__~~,+-__~~
8600-8799 f..-..~~~~!.£jf..-..--'~~~!1...j.....-~~~~!!L.--~~~'!'?:,;!...!-
1000-1999 f..-..-.:!.~~~~f..-..2~~~~--~~~~~--2:~!"£'!':'.:!~--....---~~~--~!Zl!;
2000-2999 f..-..-...!E~~~~-f-.--'~~~~'-I----2.~~~~._..E.~~~~'------_~!!Lj_-.!!.:.!!.l~
OTHER FINANCING SOURCES/USES
7400-7499 1-----'!!.~=""-I--__-'..'=~=_j---------""=_j----..!..C=~"'+---------'='+--~~
7300-7399 L __~~~~i---"":~~~!2..j____...l:'~l.'.:.'~__--'!.l!S!~~~
8900-8929 r-...... -~~~~~--'~""£~~--------.-J!:!~--~~~~~------~~'+---~~ 7600-7629 f..-..__~~~~I-_--,~~~~________.-J!:!~__~~~~~___-,~c.L_~~
7100-7299
REVENUES
1) Revenue Limit Sources
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
1) Certificated Salaries
2) Classified Salaries
3) Employee Benefits
4) Books and Supplies
5) Services and Other Operating Expenditures
6) Capital Outlay
7) Other Outgo (excluding Transfers of Indirect Costs)
8) Other Outgo - Transfers of Indirect Costs
1) Interfund Transfers a) Transfers In
b) Transfers Out
2) Other SourceslUses a) Sources
b) Uses
3) Contributions
California Dept of Education SACS Financial Reporting Software - 2009.2.0 File: fundi-a (Rev 0512612009) Page 1 Printed: 1214/2009 4:28 PM
2009-10 First Interim Oakland Unified General Fund 01 612590000000
Alameda County Restricted (Resources 2000-9999) Form 011
Revenue, Expenditures, and Changes in Fund Balance
1 ) Beginning Fund Balance a} As ofJuly 1 - Unaudited
b} Audit Adjustments
c)As of July 1 -Audited (F1a + Flb)
d) Other Restatements
e) Adjusted Beginning Balance (Flc + F1d)
2) Ending Balance, June 30 (E + Fle)
Components of Ending Fund Balance a) Reserve for
Revolving Cash
Stores
Prepaid Expenditures
AU Others
General Reserve
Legally Restricted Balance
b) Designated Amounts DeSignated for Economic Uncertainties
Designated for the Unrealized Gains of Investments and Cash in County Treasury
Other Designations
9791
9793
9795
9711
9712
9713
9719
9730
9740
9770
9775
9780
9790
9790
California Dept of Education SACS Financial Reporting Software - 2009.2.0 File: fundi-a (Rev 05126/2009) Page 2 Printed: 121412009 4:28 PM
2009-10 First Interim Oakland Unified General Fund 01 612590000000
Alameda County Restricted (Resources 2000-9999) Form 011
Revenue, Expenditures, and Changes in Fund Balance
Object
Resource Codes Codes
Ir
2009-10 First Interim Oakland Unified General Fund 01 612590000000
Alameda County Restricted (Resources 2000-9999) Form 011
Revenue. Expenditures. and Changes in Fund Balance
Vocational and Applied Technology Education
Safe and Drug Free Schools
JTPA/WIA
Other Federal Revenue
Other State Apportionments
ROC/P Entitlement
Current Year
Prior Years
Special Education Master Plan Current Year
Prior Years
Home-to-School Transportation
Economic Impact Aid
Spec. Ed. Transportation
All Other State Apportionments - Current Year
All Other State Apportionments - Prior Years
Year Round School Incentive
Class Size Reduction, K-3
Child Nu1rition Programs
Mandated Costs Reimbursements
Lottery - Unrestricted and Instructional Materh
Tax Relief Subventions Restricted Levies - Other
Homeowners' Exemptions
Other Subventions/In-Lieu Taxes
Pass-Through Revenues from State Sources
Instructional Materials
School Based Coordination Program
Drug/AicoholfTobacco Funds
Healthy Start
Class Size Reduction Facilities
School Community Violence
Prevention Grant
Quality Education Investment Act
All Other State Revenue
Other Local Revenue County and District Taxes
Other Restricted levies Secured Roll
Unsecured Roll
Prior Years' Taxes
Supplemental Taxes
Non-Ad Valorem Taxes Parcel Taxes
3700-3799 8290
5600-5625 8290
All Other 8290
6360
6360
6500
6500
7230
7090-7091
7240
All Other
All Other
7155.7156.7157,
7158.7160.7170
7250
6650-6690
6240
6200
7391
7400
All Other
8311
8319
6311
8319
8311
8311
8311
8311
8319
8425
6434
8520
8550
8560
8575
8576
8587
8590
8590
8590
8590
8590
8590
8590
8590
Page 4 Printed: 121412009 4:28 PM
2009-10 First Interim Oakland Unified General Fund 01 612590000000
Alameda County Restricted (Resources 2000-9999) FormOt!
Revenue, Expenditures, and Changes in Fund Balance
Penalties and Interest from Delinquent Non-Revenue Limit Taxes 8629
Sales Sale of Equipment/Supplies 8631
Sale of Publications 8632
Food Service Sales 8634
All Other Sales 8639
Leases and Rentals 8650
Interest 8660
Net Increase (Decrease) in the Fair Value of Investments 8662
Fees and Contracts Adult Education Fees
Non-Resident Students
Transportation Fees From Individuals
Transportation Services
Interagency Services
MitlgationIDeveloper Fees
All Other Fees and Contracts
Other Local Revenue
Plus: Mlsc Funds Non-Revenue Limit (50%)
Pass-Through Revenues From Local Sources
All Other Local Revenue
Tuition
All Other Transfers In
Transfers Of Apportionments SpeCial Education SELPA Transfers From Districts or Charter Schools
From County Offices
FromJPAs
ROCIP Transfers From Districts or Charter Schools
From County Otfices
From JPAs
Other Transfers of Apportionments
From Districts or Charter Schools
From County Otfices
FromJPAs
All Other Transfers In from All Others
8671
8672
8675
7230, 7240 8677
All Other 8677
8681
8689
8691
8697
8699
8710
6500 8791
6500 8792
6500 8793
6360 8791
6360 8792
6360 8793
All Other 8791
All Other 8792
All Other 8793
8799
Califomia Dept of Education SACS Financial Reporting Software - 2009.2.0
_F_ile_:_fu_n_d_i-_a~(R_e_v_0512.6_1_200_9~)_____________________P_age-=-_5_____________________Printed: 1214/2009 4:28 PM
2009-10 First Interim Oakland Unified General Fund 01 61259 0000000
Alameda County Restricted (Resources 2000-9999) Form Oil
Revenue, Expenditures, and Changes in Fund Balance
Description
CERTIFICATED SALARIES
Certificated Teachers' Salaries
Certificated Pupil Support Salaries
Resource Codes
Certificated Supervisors' and Administrators' Salaries
Other Certificated Salaries
TOTAL CERTIFICATED SALARIES
CLASSIFIED SALARIES
Classified Instructional Salaries
Classified Support Salaries
Classified Supervisors' and Administrators' Salaries
Clerical, Technical and Office Salaries
Other Classified Salaries
TOTAL CLASSIFIED SALARIES .....
EMPLOYEE BENEFITS
STRS
PERS
OASDI/MedicarelAitemative
Health and Welfare Benefits
Unemployment Insurance
Workers' Compensation
OPEB. Allocated
OPEB, Active Employees
PERS Reduction
Other Employee Benefits
TOTAL EMPLOYEE BENEFITS ....
BOOKS AND SUPPLIES
Approved T ex1books and Core Curricula Materials
Books and Other Reference Materials
Materials and Supplies
Noncapitalized Equipment
Food
TOTAL BOOKS AND SUPPLIES
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services
Travel and Conferences
Dues and Memberships
Insurance
Operations and Housekeeping Services
Rentals. Leases, Repairs, and Noncapilalized Improvements
Transfers of Direct Costs
Transfers of Direct Costs - Interfund
Professional/Consulting Services and
Operating Expenditures
Communications
TOTAL, SERVICES AND OTHER
URES
BoardAp Object Original Budget Operating Codes (AI (B)
1100 29,211,557.32 31 614219.14
1200 7,021,905.10 7,499,443.55
1300 2529513.861 2498,767.44 !
1900 7,633217.78 i 10 364 856.62
46,396,194.06 51,977286.75
2100 8972123.49 9090,709.74
2200 6,585 823.47 7010836.09
2300 2,922267.31 3326651.46
2400 3,464,999.56 3,624,844.29
2900 91,343.00 i 211,041.42
22 036 556.83 ! 23,264,083.00 i
3101-3102 3,853,555.73 • 3,941
3201-3202 2146265.48
3301-3302 2508,898.28 2551477.30 ._.
3401-3402 1 13901.994.77 13.843,676.51
3501-3502 • 214811.02 214617.48
3601-3602 3 684 035.35 1 3,610.877.39
3701-3702 1 0.00 i 0.00
3751-3752 0.00 ! 0.00
3801-3802 685695.56 691226.45
3901-3902 742281.39 892""\1 ,,'"
27737537.58 27959 795.49
4100 2,073.026.87 1,131,593.64
4200 404467.87 485.020.80
4300 •
26646,419.97 1 32882479.80 ....
4400
I
452,885.06 I 1,520,234.53
4700 0.00 • 2,500.00
29576799.77 36021828.77
5100 0.00 880,380.49_ ... 5200 336,550.97 1544795.35
5300 9,000.00 199500.00
5400-5450 0.00 0.00
5500 60.000.00 46.402.09
5600 1 046,480.72 898,282.11
5710 (158,089.37 134.287.25
5750 12,000.00 (2.150.00
5800 .... MO.6.M.6.0 51,380,705.11
5900 39,232.42 84,430.42
'>& O?"l 55,166,632.82,
Projected Year uals To Date Totals
(C) (D)
7299254.68 31,614,219.14
1,635,163.76 7,499 443.55
784648.11 2,498,767.44
2479676.25 10,364,856.62
12,198742.80 51977,286.75
2,077 624.88 9,090,709.74
2,183746.00 7,010,836.09
1,011 087.98 3326651.46
1,084,036.81 3624844.29
67,354.69 211041.42
6423850.36 23,264,083.00
957,513.80 3,941742.951
604066.14 2,213,875.68
667271.58 2551477.30
3.206,230.25 13,843676.51
55722.48 214,617.48
981703.82 3,610,877.39
0.00
E30.00 157,880.47 691 '>""136.60 • 6987525.14 27 959 795.49
866,562.19 1,131,593.64
53840.56 485020.80 ._...
1.301,304.89 32,882479.80
159,440.79 1,520,234.53
0.00 2
360218
880380.49 880,380.49
124,364.30 1544795.35
19,404.17 199,500.00
0.00 1 0.00 •
20082.99 • 46,402.09
!i(j0,394.51 898,282.11 •
447015.00
1900.00 12,150.00
5,317,351.19 51,380,705.11
26,967.88 84,430.42
7 .... "nM".. ""1MI'l
2009-10 First Interim Oakland Unified General Fund 01 612590000000 Alameda County Restricted (Resources 2000-9999) Form Oil
Revenue, Expenditures. and Changes in Fund Balance
Projected Year Object , Original Budget Operating Budget
: I' Board Approved Actuals To Date TotalsI
Description Resource Codes Codes ,I (A) , (8) (C) (D)
I i
CAPITAL OUTLAY
Land 0.00.
Tuition Tuition for Instruction Under Interdistrlct Altendance Agreements
State Special Schools
Tuition. Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools
Payments to County Offices
7110
7130
7141
7142
0.00 0.00 0.00
1-~~--.;:.0,:=,00,,+-----,0:.:;.0:;;:0-c-------~
0.00 0.00, 0.00
0.00 ~ ~
0.00
0.00
0.00
Difference %OiffI (CoIB&D) I (E/B)
(El (F) I
0.00 0.0%1
0.00 0.0%1
0.00 0.0%,
0.0%:
0.00
_____-'O:.:..o:::.:o'-+-____o:::.:."'-OO~" 0.0%1
0.00 I 0.00 I 0.0% ~, ~ ~
Payments to JPAs 7143 ! _--"'O."'OO'+____-'O"-"W.~O-_--.---'O'-".O"'O+-.----~O.""OO""L-----"O.""OO~J!--: , 0.0%1 Transfers of Pass-Through Revenues To Districts or Charter Schools 7211 1.21 538.00 773,670.00 I 0.00 773670.00 I 0.00 0.0%1 To County Offices 7212 0.00 0.00 0.00 0.00 0.00 J 0.0%' ToJPAs 7213 1____~0.~00~----0:::.:1.. ~001~.---~0~.0~0~---~0~.00~.---~0~.00~_~O,_".O~%
Special Education SELPA Transfers of Apportionments To Districts or Charter Schools 6500 7221 I
, 0.00 0.00 0.00 0.00
I'
0.00 I
0.0%1
To County Offices 6500 7222 0.00 0.00 , 0.00 0.00 ' 0.00 0.0%
ToJPAs 6500 7223 0.00 0.00 0.00 0.00 0.00
ROC/P Transfers of Apportionments To Districts or Charter Schools 6350,6360 0.0%
To County Offices 6360,6360
ToJPAs 6350,6360
All Other
0.0%
California Dept of Education SACS Financial Reporting Software - 2009.2.0 File: fundi-a (Rev 0512612009) Page 7 Printed: 1214/2009 4:28 PM
2009-10 First Interi m Oakland Unified General Fund 01 61259 0000000
Alameda County Restricted (Resources 2000-9999) Form 011
Revenue, Expenditures, and Changes in Fund Balance
TRANSFERS
INTERFUND TRANSFERS IN
From: Special Reserve Fund
From: Bond Interest and Redemption Fund
Other Authorized Interfund Transfers In
INTERFUND TRANSFERS OUT
To: Child Development Fund
To: Special Reserve Fund
To: State School Building Fund/
County School Facilities Fund
To: Deferred Maintenance Fund
To: Cafeteria Fund
Other Authorized Interfund Transfers Out
8912
8914
8919
7611
7612
7613
7615
7616
7619
SOURCES
State Apportionments Emergency Apportionments
Proceeds
Proceeds from Sale/Lease-Purchase of Land/Buildings
Other Sources
Transfers from Funds of Lapsed/Reorganized LEAs
Long-Term Debt Proceeds Proceeds from Certificates of Participation
Proceeds from Capital Leases
Proceeds from Lease Revenue Bonds
All Other Financing Sources
8931
8953
8965
8971
8972
8973
8979
USES
Transfers of Funds from Lapsed/Reorganized LEAs 7651
All Other Financing Uses
Contributions from Unrestricted Revenues
Contributions from Restricted Revenues 8990
Categorical Education Block Grant Transfers 8995
Transfers of Restricted Balances 8997
Califomia Dept of Education SACS Financial Reporting Software - 2009.2.0
___F_ile_:_fu_n_di_~_(~R_e_v_O_~~09~)__________________________________________ ____________________________________________ ______ p_a~ge_8 P_rinted_:_1_~_~2009 4:28PM
2009-10 First Interim Oakland Unified General Fund 01 612590000000
Alameda County Summary - Unrestricted/Restricted Form 011
Revenues, Expenditures, and Changes in Fund Balance
1) Revenue Limit Sources
2) Federal Revenue
3) Other State Revenue
1) Certificated Salaries
2) Classified Salaries
3) Employee Benefits
4) Books and Supplies
5) Services and Other Operating Expenditures
6) Capital Outlay
7) Other Outgo (excluding Transfers of Indirect Costs)
8) Other Outgo - Transfers of Indirect Costs
OTHER FINANCING SOURCESIUSES
1) Interfund Transfers
a) Transfers In
b) Transfers Out
2) Other SourceslUses a) Sources
b) Uses
3) Contributions
8010-8099 L-.J.E;~35:'~!.£I_...!"':~cl.""'l.!:,ui-_-"!:'~"L().'!!~C4_.!.
8300-8599 IL.._...!!'~~'!2:.!ll_--''2'+..1!?2''''''J,;!+--_---,~!..!J''~~_I!''~W'"i"".!.vJ"""1.
1000-1999 r.. ......:!~.~:..l!1:~~......!~'!E!..•~~+---'~~,.~~~_---.!!~L.ljl!)/.i~41~~ ____.!!.:2~.__-.Jl.~ 2000-2999 f-~~~~~4~._~~}""'''-l:J+------'~!i!!J-'''-'''-
2009-10 First Interim Oakland Unified General Fund 01 612590000000
Alameda County Summary - Unrestricted/Restricted Form 011
Revenues, Expenditures. and Changes in Fund Balance
Codes
1) Beginning Fund Balance a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 - Audited (Fla + Flb)
d) Other Restatements
e) Adjusted Beginning Balance (F1 c + F 1 d)
2) Ending Balance. June 30 (E + Fle)
Components of Ending Fund Balance a) Reserve for
Revolving Cash
Stores
Prepaid Expenditures
All Others
General Reserve
Legally Restricted Balance
b) Designated Amounts Designated for Economic Uncertainties
Designated for the Unrealized Gains of Investments and Cash in County Treasury
Other Designations
Program Operations
Program Operations
Audit Findings
Audit Findings
Audit Findings
Audit Findings
c) Undesignated Amount
0000
1100
0000
1100
0000
1100
9791
9793
9795
9711
9712
9713
9719
9730
9740
9770
9775
9780
9780
9780
9780
9780
9780
9780
California Dept of Education SACS Financial Reporting Software - 2009.2.0 File: Ii.lndi-a (Rev 05/2612009) Page 2 Printed: 121412009 4:28 PM
2009-10 First Interim Oakland Unified General Fund 01 61259 0000000
Alameda County Summary - Unrestricted/Restricted Form all
Revenues, Expenditures, and Changes In Fund Balance
Description
REVENUE LIMIT SOURCES
Principal Apportionment Stale Aid - Current Year
Resource Codes
Charter Schools General Purpose Entitlement - State Aid
State Aid - Prior Years
Tax Relief Subventions Homeowners' Exemptions
Timber Yield Tax
Other SubventionS/In-Lieu Taxes
County & District Taxes Secured Roll Taxes
Unsecured Roll Taxes
Prior Years' Taxes
Supplemental Taxes
Education Revenue Augmentation Fund (ERAF)
Community Redevelopment Funds (SB 6111699/1992)
Penalties and Interest from Delinquent Taxes
Miscellaneous Funds (EC 41604) Royalties and Bonuses
Other In-Lieu Taxes
Less: Non-Revenue Limit (50%) Adjustment
Subtotal, Revenue Limit Sources
Revenue Limit Transfers
Unrestricted Revenue Limit Transfers - Current Year 0000
Continuation Education ADA Transfer 2200
Community Day Schools Transfer 2430
Special Education ADA Transfer 6500
All Other Revenue Limit Transfers - Current Year All Other
PERS Reduction Transfer
Transfers to Charter Schools in Lieu of Property Taxes
Property Taxes Transfers
Revenue Limit Transfers - Prior Years
TOTAL REVENUE LIMIT SOURCES
FEDERAL REVENUE
Maintenance and Operations
Special Education Entitlement
Special Education Discretionary Grants
Child Nutrition Programs
Forest Reserve Funds
Flood Control Funds
Wildlife Reserve Funds
FEMA
Interagency Contracts Between LEAs
Pass-Through Revenues from Federal Sources
NCLBIIASA :alifomia Dept of Education
SACS Financial Reporting Sollware - 2009.2.0 File: fundi-a (Rev 0512612009)
3000-3299,40004139,4201-4215,
4610,5510
Board Approved Actuals To Date IObject Original Budget Operating Budget
Codes (Al (Sl leI
8011 123,279,399.72 113223 488.45 27,880,387.00
8015 0.00 0.001 000
8019 0.00 0.00 0.00
8021 671,732.00 668,822.00 0.00
8022 0.00 0.00 0.00
8029 1,603,184.00 2,136749. 1
8041 53,111,307.00 51 350 009.00 3604308.99
8042 4,684,587.00 3,732,802.00 3487099.44
8043 82,176.00 273,089.00 33 418.81
8044 1,257,665.00 769,672.00 521770.07 1
8045 15546,561.00 18,622,283.00 0.00
8047 3,415,946.00 3,415,946.00 1 716421.49
8048 0.00 0.00 0.00
8081 0.00 0.00 0.00
8082 0.00 0.00 0.00
8089 0.00 0.00 0.00
203,652,557.72 194,192,860.45 37319939.81 ..
8091 {8,875,479.00 {8,875479.00 0.00
8091 0.00 0.00 0.00
8091 156,224.00 0.00 0.00
8091 8,719,255.00 8,875479.00 0.00
8091 0.00 0.00 0.00
8092 1,731,106.00 1,336,801.00 572J~9.J6
8096 /12,991,443.00 /12,991,443.00 /4514501.00
8097 1.483,379.00 1 tlt'l'l7QI\I\ 0.00
8099 0.00 I 0.00 0.00 193,875,599.72 • 184,021,597.45 33 378 068.97
8110 36,359.00 36359.00 0.00
8181 18,916,825.00 18,182,468.00 1,907,212.00
8182 931,310.00 1,784813.00 173983.00
8220 0.00 0.00 0.00
8260 ! 0.00 0.00 0.00
8270 18,818.00 18,818.00 0.00
8280 0.00 0.00 0.00
8281 0.00 0.00 0.00
8285 0.00 0.00 0.00
8287 513,218.00 759,815.00 0.00
8290 •
.33 60,704,584.49 18190 565.89
Projected Year Totals
(01
113,223,488.45
0.00
0.00
668,822.00
0.00
2,1~(),749.00
51,350 009.00
3,732,802.00
273,089.00 1
769672.00
18622 283.00
3,415,946.00
0.00
0.00
0.00
0.00
194192860.45
(8,875,479.00
0.00
0.00 •
8,875,479.00
0.00
1,336,801.00
/12,991,443.00
1,483,379.00
0.00
184,021 597.45
I
36359.00 I
18,182,468.00 1
1,784,813.00
0.00
0.00
18818.00
0.00
0.00 •
0.00
759,815.00
..9Q,704,584.49
Difference %Diff (CoIB&D) (~:;:)
(E)
0.00 I 0.0%
0,00 0.0%
0.00 0.0%
0.001 0.0%
0.00 0.0%
0.00 I o.O%!
0.00 0.0%
0.00 0.0%
0.00 0.0%1
0.00 O.O%!
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 O.O%!
0.00 I O.O%!
!
0.00 o.O%!
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
Page 3 Printed: 1214/2009 4:28 PM
.--•... --~---~--~~----------------------------------------------------~
2009-10 First Interim Oakland Unified General Fund 01 61259 0000000
Alameda County Summary - Unrestricted/Restricted Form 011
Revenues, Expenditures. and Changes in Fund Balance
Object Resource Codes Codes
l__-",===-,--___5()9.985.00 : ____187,554.98 I ..~ ....~...~~__0""-.0""0'-'-___
Vocational and Applied Technology Education
Safe and Drug Free Schools
JTPA/WIA
Other Federal Revenue
TOTAL, FEDERAL REVENUE.
OTHER STATE REVENUE
Other State Apportionments
ROC/P Entitlement
Current Year
Prior Years
Special Education Master Plan Current Year
Prior Years
Home-to-5chool T ransporta1ion
Economic Impact Aid
Spec. Ed. Transportation
All Other Stale Apportionments - Current Year
All Other State Apportionments - Prior Years
Year Round School Incentive
Class Size Reduction, K-3
Child Nutrition Programs
Mandated Costs Reimbursements
Lottery - Unrestricted and Instructional Malen.
Tax Relief Subventions Restricted Levies - Other
Homeowners' Exemptions
Other Subventions/In-Lieu Taxes
Pass-Through Revenues from State Sources
Instructional Malerials
School Based Coordinalion Program
Drug/Alcohol/Tobacco Funds
Healthy Start
Class Size Reduction Facilities
School Community Violence
Prevention Grant
Quality Education Investment Act
All Other State Revenue
6350
6360
6500
6500
7230
7090-7091
7240
All Other
All Other
I---'TO:-
2009-10 First Interim OakJand Unified General Fund 0161259 0000000
Alameda County Summary - Unrestricted/Restricted Form 011
Revenues, Expenditures, and Changes in Fund Balance
Object :Oeser! tion Resource Codes Codes
Penalties and Interest from Delinquent Non-Revenue Limit Taxes
Sales Sale of Equipment/Supplies
Sale of Publications
Food Service Sales
All Other Sales
Leases and Rentels
Interest
Net Increase (Decrease) in the Fair Value of Investments
Fees and Contracts Adult Education Fees
Non-Resident Students
Transportation Fees From Individuals
Transportation Services 7230,7240
Interagency Services All other
Mitigation/Developer Fees
All Other Fees and Contracts
other Local Revenue
Plus: Misc Funds Non-Revenue Limit (50%) Adjustment
Pass-Through Revenues From Local Sources
All other Local Revenue
Tuition
All other Transfers In
Transfers Of Apportionments Special Education SELPA Transfers From Districts or Charter Schools 6500
From County Offices 6500
From JPAs 6500
ROCIP Transfers From Districts or Charter Schools 6360
From County Offices 6360
FromJPAs 6360
other Transfers of Apportionments From Districts or Charter Schools All other
From County Offices All other
FromJPAs All other
All Other Transfers In from All others
TOTAL,
TOTAL REVENUES
8629
8631
8632
8634
8639
8650
8650
8862
8671
8672
8675
8677
8677
8681
8689
8691
8697
8699
8710
8781~783 ,L-------~~+-------~~4---------~~--------~~--------~~--~~
8791
8792
8793
8791
8792
8793
8791
8792
8793
8799
Califomia Dept of Education SACS Financial Reporting Software - 2009.2.0 File: fundi-a (Rev 0512512009) PageS Printed: 1214/2009 4:28 PM
2009-10 First Interim Oakland Unified General Fund 01612590000000 Alameda County Summary - UnrestrictediRestricted Form 011
Revenues, Expenditures, and Changes in Fund Balance
I '~Description Resource Codes
CERTIFICATED SALARIES
Certificated Teachers' Salaries
Certificated Pupil Support Salaries
Certificated Supel'\/isors' and Administrators' Salaries
Other Certificated Salaries
i TOTAL, CERTIFICATED SALARIES
CLASSIFIED SALARIES
Classified Instructional Salaries
Classified Support Salaries
Classified Supel'\/isors' and Administrators' Salaries
Clerical, Technical and Office Salaries
Other Classified Salaries
TOTAL CLASSIFIED SALARIES
EMPLOYEE BENEFITS
STRS
PERS
OASDIfMedicareiAltemative
Health and Welfare Benefits
Unemployment Insurance
Workers' Compensation
OPEB, Allocated
OPEB, Active Employees
PERS Reduction
Other Employee Benefits
TOTAL EMPLOYEE BENEFITS
BOOKS AND SUPPLIES
!~Board Approved Projected Year Object Original Budget ' Operating Budget Actuals To Date I Totals Codes (AI I lEI) IC} (D)
I 1
I __ 26,239,866.74 I 122122,253.48 i1100 122,771,891.06 122 12225348 ,~~~
~~~ 2,172,i)14.2Sl m 1200 9,479725.13 10,058737.16 10,058737.16 i
1300 19,109852.26 I 18542761.69 5,994,621.18 i 18.542.761.69 '
1900 9.533,575.69 12.234 188.69 2,978,017.551 12234.188.69
160 895 044.14 i ",,,7,,,"'" I 37,384,519.72 1 162.957941.02 I 1 i
i 2100 9156310.39 , 9,333 787.86 2,115892.19 ' 9,333787.86
2200 21.171.306.72 22 795 584.74 7124.205.721 22,795.56:4.74
2300 i
13,439.962,84 13933133,53J 4,188,762.77 1 13.933133.53
2400 17442,191.67 17177,721.75 ~~04~5.651 17177 721.75 I
319.087.27 I 92,097.30 I2900 184.918.85 319,087.27
61,394 690.27 I 63,559295.15 I 18861 373.631 63,559,295.15 ! I I 1 I
12,477,583.05\ 2.991,192.00 I3101-3102 I 13 068 429.27 12,477 583.05 1 690,306.10 i3201-3202 ' 5 ,729,045.07 • 5729045.07
3301-3302 I 6997658.04 6688259.14 1925101.54J 6688259.14
3401-3402 42,581 170.74 42159 262.65 ! 9,751 064.25 I 42159,262.65
3501-3502 675701.11 Afi1 om? 14 ! 106 697.12 1 651302.14
3601-3602 ~ __!!'!!.1.7:,796.97 52 2,960 980.11 ! 11 139,509.52 3701-3702 0.00 0.00 0.00 I 0.00
3751-3752 0.00 0.00 , 0.00 1 0.00
3801-3802 i
1,407,912.73 1,007,126.61 1 505416.35 ' 1,007 126.61
3901·3902 1955969.61 2069148.99 837888.26 2069148.99
81,921,237.17 183825106.47 81,921.237.17 1 20,770,665.73 , !
Difference I
%Diff I (CoIB& D) (E/B) •
(E) ~ IF) ,
0.00 O.O%!
0.00 0.0%1
0.00 0.0%1
0.00 o'Oo/j
0.00 0.0%
000 I 0..1 0.001 0.0%1
0.00 0.0%1
0.00 I 0.0%
0.00 0.0%
0.00 ' 0.0%
I
0.00 0.0%1 !
0.00 0.0%'
0.00 0.0% i
0.00 0.0%'
0.00 0.0%1
0.00 ... 0.0%!
0.00 i 0.0%1
0·00 O.Q'Y~ 0: ,.OO:~
0.00 0.0%1 •
0.00 I ~ 0.0%1
Approved Textbooks and Core Curricula Materials
Books and Other Reference Materials
, Materials and Supplies
Noncapitalized Equipment
Food
: TOTAL. BOOKS AND SUPPLIES
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Sel'\/ices
Travel and Conferences
Dues and Memberships
Insurance
Operations and Housekeeping Sel'\/ices
Rentals, Leases, Repairs, and Noncapitalized Improvements
Transfers of Direct Costs
Transfers of Direct Costs· Interfund
ProfessionallConsulting Sel'\/ices and Operating Expenditures
Communications
TOTAL, SERVICES AND OTHER
. .oPERATING EXPENDITURES___...___.___...
California Dept of Education SACS Financial Reporting Software· 2009.2.0 File: fundi-a (Rev 0512612009)
4100 2,284,156.18 • 3,355,096.46 3355096.46
4200 939746.87 939,746.87-~~-4300 40,258 932.66 ' 44 561 318.19 i 44561,318.19
4400 2421,993.14 2,421993.14
4700
714,381.78 .. _~..?,496.70
262825.13 527,989.25
0.00 400.00 , 400.00
8858733.63
I
0.00
0.00
0.00 , 0.0%'2500.001 0.00 : 2500.00 .. ---..
51,280,654.661" 4778,889.12 51 280,654.66 0.00 0.0%' ..~
5100 1,009746.23 1 1009746.23 1009746.23 0.00 0.0%1
5200
5300
5400-5450
5500
5600
5710
5750
0001
65104.887.39 1 6'680.06~ 65,104,887.39:5800 ~816400.54 ~!j1,736813.84 ! 692428.57 ' 1,736,813.845900 1840282.64 -~ ~~
! 57976,866.74 80 616,225.98 • 10.015814.19 80.616,225.98 0.00 I 0.0%___.
Page 6 Printed: 121412009 4:28 PM
http:80.616,225.98http:10.015814.19http:616,225.98http:57976,866.74http:1840282.64http:1,736,813.84http:692428.57http:1,736813.84http:816400.54http:65,104,887.39http:6'680.06http:65104.887.39http:1009746.23http:1009746.23http:1,009746.23http:280,654.66http:4778,889.12http:2,421993.14http:2421,993.14http:44561,318.19http:939,746.87http:939746.87http:3355096.46http:3,355,096.46http:2,284,156.18
2OO!1-10 First Interim Oakland Unified General Fund 01 61259 0000000
Alameda County Summary - UnrestrictedlRestricted Form 011
Revenues, Expenditures, and Changes in Fund Balance
OUTLAY
Land 6100
Land Improvements 6170
Buildings and Improvements of Buildings 6200
Books and Media for New School Libraries or Major Expansion of School Libraries 6300
Equipment 6400
Equipment Replacement 6500
Tuition Tuition for Instruction Under Interdistrict Attendance Agreements 7110
State Special SchoOls 7130
Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools 7141
Payments to County Offices 7142
Payments to JPAs 7143
Transfers of Pass-Through Revenues To Districts or Charter Schools 7211
To County Offices 7212
ToJPAs 7213
Special Education SELPA Transfers of Apportionments To Districts or Charter Schools 6500 7221
To County Offices 6500 7222
To JPAs 6500 7223
ROCIP Transfers of Apportionments To Districts or Charter Schools 6350,6360 7221
To County Offices 6350,6360 7222
ToJPAs 6350,6360 7223
Other Transfers of Apportionments All Other
All Other Transfers
All Other Transfers Out to All Others 7299
Debt Service Debt Service - Interest 7438
7439
Califomia Dept of Education SACS Financial Reporting Software - 2009.2.0 File: fundi-a (Rev 0512612009) Page 7 Printed: 1214/2009 4:28 PM
2009-10 First Interim Oakland Unified General Fund 01 61259 0000000 Alameda County Summary - Unrestricted/Restricted Form Oil
Revenues. Expenditures. and Changes in Fund Balance
INTERFUND TRANSFERS OUT
To: Child Development Fund
To: Special Reserve Fund
To: State School Building Fundi
County School Facilities Fund
To: Defenred Maintenance Fund
To: cafeteria Fund
Other Authorized Interfund Transfers Out
SOURCES
State Apportionments Emergency Apportionments
Proceeds
Proceeds from SalelLease-Purchase of Land/Buildings
Other Sources
Transfers from Funds of Lapsed/Reorganized LEAs
Long-Term Debt Proceeds Proceeds from Certificates of Participation
Proceeds from capital Leases
Proceeds from Lease Revenue Bonds
All Other Financing Sources
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
From: Special Reserve Fund
From: Bond Interest and Redemption Fund
Other Authorized Interfund Transfers In
USES
Transfers of Funds from LapsedlReorganized LEAs
All Other Financing Uses
Contributions from Unrestricted Revenues
Contributions from Restricted Revenues
categorical Education Block Grant Transfers
Transfers of Restricted Balances
8912
8914
8919
7611
7612
7613
7615
7616
7619
8931
8953
8965
8971
8972
8973
8979
7651
7699
8980
8990
8995
8997
0.00
california Dept of Education SACS Financial Reporting Software - 2009.2.0 File: fundi-a (Rev OS/2612009) Page 8 Printed: 121412009 4:28 PM
FornI 09-67 - All Funds Summary Revenues
Expenditures and Changes in Fund Balance
Form 11 - Adult Education Fund
2009-10 Firsllnlerim Oakland Unified Adull Education Fund 01 612590000000
Alameda County Revenues. Expenditures. and Changes in Fund Balance Form 111
DescnDtion
iA·R!!V!!NU!!S
1) Revenue Umi! Sources
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
ID TOTAL R!!VENUES
S. EXP!!NDITURES
1) Certificated SalarieS
2) Classified Salaries
3) Employee Benefits
4) Books and Supplies
5) Services and Other Operating Expendttures
6) Capltel Outlay
7) Other Outgo (excluding TI>lnsfers of Indirect Costs)
6) Other Outgo - Transfers of Indirect Costs
9lTOTAL EXPENDITURES
IC. EXCESS (DEFICIENCy) OF R!!VENUES OVER EXPENDITURES BEFORE OTHeR
1 FINANCING SOURCES AND USES IA5 - B91
D. OTHER FINANCING SOURCESIUSES
1) Interfund Transfers a) Transfers In
b) Transfers Ou!
2) Other SourcesiUses a) Sources
b) Uses
3) Contributions
4l TOTAL OTHER FlIlANCING SOURCESIUSES
Original Budget Board Approved I
Operating Budget Actual. To oate Resource Codes Ob'eo! Codes .lA-I !B) I lC)
8010-8099 1 0.00 0.00 0.00 I
1 608 627.991 8100-6299 1609380.00 7922.00
10.569,538.991 I
2552 744.00 I8300-8599 10799550.19 I
8600-8799 0.00 71667.36 i 63 703,86
12 178 166,98 12480 597.55 ! 2 624,369.86
1000-1999 6741163.69 6568630.20 : 1818705.83
2000-2999 1 1,907,618,61 I 1,928,793.77 I 509 557,51 1
1,728,327,20 I I 783 61l2.38 J3000-3999 1 2,674,002.87 I i 1
4000-4999 414140.92 1 197283.24 I 47945.86
5000-5999 883653.17 947967,71 546640.50
8000-6999 0.00 14089,23 I 14089.23
7100-7299. 1
7400-7499 0.001 0.00 0.00 I 1
7300-7399 503263.39 685875.73 • O.ooJ
12178166.981 14036 642.75 3720631.41 I I I
0.00 (1 566 245.201 (1 096 261.55
I
8900-8929 0.00 0.00 : 0.00 I
7600-7629 0.00 0.00 0.00 I
8930-8979 I 0.00 I , 1
0.00 0.00
7630-761l9 I 0.00 0.00 0.00
8980-8999 I 0.00 0.00 0.00 I
MIL 0.00 0.JlQj
Projected Year Totals . (P)
0.00 I 1809360.00
10799550.191
71667.36
12480597.55
1 1
6 588 630.20 I
1 928 793.77 i
2674002.87 1
1197263.24 I 1
947967.71 1 1
14089.231
0.00
685875.73 1
14036 842.75 1
(1 556 245.20
0.00
0.00
0.00
0.00
0.00
0.00
%Diff Difference Column (CoIB&DI B&D
-.!!!) IF)
0.00 0.0%
0.00 0.0%,
0.00 0.0%
0.00 0.0%,
0,00 0,0%
0.00 0.0%1
0.00 0,0%
! 0.00 0,0%'
0.00 I 0.0%1
0.00 1
I
0.0%1
! 0.00 I 0.0%
0.00 i 0.0%1
O.ooJ 0.0%
0.00 i 0.0%
0.00 00%\
0.00 0.0%
0.00 0.0%
California Dept of Education SACS FinanCIal Reporting $oftvtrare - 2009.2 {I File: fundi--b {Rev (512812009) Printed: 121412009 2:15 PM
2009-10 First Interim Oakland Unified Adult Education Fund 01 61259 0000000
Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 111
OascriDtlon
E. NET INCREASE (DECREASE) IN FUND
BAlANCE IC + D41
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 • Unaudited
b) Audit Adjustments
c) As of July 1 • Audited (Fla + Flb)
d) Other Restatements
e) Adjusted Beginning Belance (Flc + Fld)
2) ending aalance, June 30 (E + F1e)
Components of ending Fund aalance 0) Reserve for
Revolving Cash
Sto....s
P....paid Expenditures
All Others
General Reserve
legally Rest"cled Balance b) Designated Amounts
Designated for EconomiC Uncertainties
DeSignated for the Unrealized Gains of
Investments and Casih in County Treasury
Olher Designations
0) Undesignated Amount
d\ Un.oorooriated Amount
1 BOard Approved Proj_dYear
Origilllli Budget Operating Budget Actuols To Date i
Totals Resource Codes Ob'ect Codes IAI IBI IC] IDI
0.00 . 11 556 245.20 11096 261.5511 11 556 245.20
i I9791 4054 532.70 4975626.13 4975626.13
9793 I 0.00 0.00 0.00
4054532.70 4975626.131 I 4975626.13 9795 0.00 508 859.45 i i 508,859.45
14054 532.70 ~,484 485.581 1 5454485.58
r---4,054 532.70 3928240.36 ; 3928240.38
i I 9711 0.00 ; 0.00 0.00
9712 0.00 0.00 1 0.00 .
9713 0.00 0.00 , 0.00
9719 0.00 0.00
9730 0.00 0.00 !
9740 0.00 0.00 0.00
9770 0.00 0.00 0.00 ;
9775 0.00 0.00 i 0.00
9780 0.00 0.00 1 0.00
9790 3928240.38
9790 4054532.70 3928240.38 1
%Diff Difference Column (CoIB&DI B&D
lEI IF!
I 0.00 0.0%
0.00 0.0%
0.00 0.0%
california Dept of Education SACs Financial Reporting Software - 2009.2.0 File: fundi-b (Rev 0SJ2aI2009) Page 2 Printed: 1214flOO9 2:15 PM
2009-10 First Interim Oakland Unified Adult Education Fund 01 612590000000
Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 111
! Description Resoul'l: Codes
IFEDERAL REVENUE
Interagency Contracts Between LEAs
300()'3299,4000-4139, NCLBIIASA 4201-4215,4610,5510
Vocational and Applied Technology Education 360()'3699
Safe and Drug Free Schools 3700·3799
JTPAIWlA 560()'5625
Olller Federal Revenue All Other
TOTAL FEDERAL REVENUE
OTHER STATE REVENUE
Olller State Apportionments
All Other Slate Apportionments· Current Year All Other
All Other State Apportionments· Prtor Years All Othar
All Other State Revenue
TOTAL OTHER STATE REVENUE ...
:OTHER LOCAL REVENUE
Sale. Sale of EquipmentlSupplies
Leases and Rentals
Interest
Net Increase (Decrease) in the Fair Value of Investments
Fees and Contracts Adult Education Fe.s
Interagency Services
Other Local Revenue
All Other Local Revenue
: Tuition
TOTAL OTHER LOCAL REVENUE
TOTAL REVEN ES
Ob' ect Codes
6285
6290
8290
8290
6290
8290
8311
8319
8590
8831
SS60
8660
S662
6671
8677
6699
8710
I Board Approved
Original Budget i
Operating Budget Actuals To Date IAI 1I:!1 ICI
I
0.00 i 0.00 . 0.00 I
I I I 0.00 . 0.00 0.00 i
319770.00 364356.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
1,256 657.99 1245022.00 7922.00 .
1608627.99 1609380.00 7922.00
I
10,489,011.20 I I
1 ..10259000.00 ... 0.00 I 0.00 0.00 0.00 I
i 310538.99 310538.99 2552744.00
19599538.99 1.0 799 550.19 2,552,744.00 I i I
I I
0.00 0.00 0.00
I 0.00 0.00 0.00
I I 0.00 732.43 732.43
I 0.00 : 0.00 0.00
i i
i 0.00 0.00 0.00 I 0.00 0.00 0.00
I
62971.4310.00 i 70934.83
0.00 0.00 0.00 :
0.00 71667.36 93 703.86
12178166.98 12490 597.55 2624389.SS
IProjectedVear
Totals 101
0.00 I
0.00
364369.00
0.00
0.00
1,245 022.00
1609380.00
10 489 011.20 i
0.00.
310538.99
.10799 560.19 •
I 0.00
0.00
732.43
0.00
0.00
0.00·
70934.93 •
0.00
71667.36
12480.597.55
%Diff Difference Column (Col B&D) B&D
lEI IFI
0.00 I 0.0%
0.00 I 0.0% 0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 . 0.0%
I
0.00 I 0.0%
0.00 0.0%
0.00 i 0.0%
().OO 0.0%
,
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
california: Dept 01 Education SACS Flnancial Reporting SOftware· 2009,'2,0 FlIe: fundi--b (RElY (512812009) PageS Printed: 12i4n009 2:15 PM
2009-10 First Interim Oakland Unified Adult Education Fund 01 612590000000 Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 111
CERTIFICATED SALARIES
Certificated Teachers' Salaries
Certificated Pupil Support SalaMes
Certificated Supervisors' and Administrators' Salaries
Other CertiflCaled Salaries
Resource Codes
1100
1200
1300
1900
Board Approved Origin~~~Udget l Operati~:leud9et
4495082.281
134 613,71 ;
1
4408,730,38 ;
131076,88 ;
1014371.68
1034651.48
Actual. To Date (Cl
1188 060.10
27314,77
344126.28
279204.68
Projected Year
l ' Totals 'OJ 1
1
4408730,38 ;
131078.68 I
1014371.88
1 034 851.48 ;
Diffe....nce (CoIB&D)
(E'
1
0.00; 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%t= "'1 020673.86 1
1060793.84
Jr'..:..TO~T~A~L.~,C""E""R-"T",IF-"IC""A-"T",E",D-"SA=LA,,,R.::.IE,"S~________________+:__ IS 741 ,188.69 , 6588830.20 1818705,83 6588830.20 0.00 0.0%
CLASSIFIED SALARIES
Classified Instructional Salaries
Classified Support SalaMes
Classified Supervisors' and Administrator:s' Salaries
Clerical, Technical and Office Salaries
Other Classified Salanes
TOTAL CLASSIFIED SALARIES
EMPLOYEE BENEFITS
. STRS
PERS
OASDIlMedicarelAkemative
Health and Welfare Sanefits
Unemployment Insurance
Workers' Compensation
OPEB, Allocated
OPES, Active Employees
PERS Reduction
2100 359 294.63 374994.63 50487.59 374994.88 ' 0.00 ' 0.0%'
2200 90 544.73 90544.73 12676.12 90544.73 0,00 0.0%
2300 389397.28 388352,38 138274.73 388352.33 ; 0.00 0.0%
2400 ____..~1~088~~38~1~.9~7~__~1~0~7z4~902~.O~8~;____~3O~7~3~54~.0~7Cf __~1~O~7~4~9O~2~.OB~r_--------~0~.00~----~0~.0~%'
2900 0.00 0.00 1
1907618.61 1928793.77
I
3101-3102 560 756.16 ' 529794.15 '
3201-3202 142688.22 149205.95
3301-3802 r-------~"'17c,;0"'7_"5"'.1C!4+-___ ~~~0 314.28 ;
3401-3402 249599.73
3501-3502 27051.72
3601-3502 432190.48
3701-3702 0.00
3751-3752 0,00
1194 335.56
29451.90
417926.45
0.00 1
0.00'
785.00
500557.51
142849.93
44232.87
_65110.20
371614.38
6998.76
123079.00
399.68
0.00
0.00 •
1928793.77
529794.151
149205.95 '
260314.28
1194335.56 •
29451.90
417926.45
0.00
0,00
0.00
0.00 1
i
0.00 ;
0.00
0.00
0.00 •
0.00
0.00
0.00
0.00
0.0%
0.0%\
0.0%
0.0%
0.0%1
0.0%
3601-3802 I-- ....,,55"'~2"'3"'8."'00"+____ ...~56=3"'2"'3."'85"+____1"'4"'1'-'4-"1.=25"+___ 56=3"'23"'."'5=-5+--_______0"'..::;00"+__-'0"'.0"''"'''1, 1
Other Employee Benefits 48651.03' 45851.03 0.00
j-i-"TO"'T.!.!A""L'-E"'M""P'-'L"'O'-'Y=E"'E"'B.'=.EN"E:!F--'-ITS=-___~__________________-+___.....,1'-'72"'8"'32"'7"'.2"'0+-~~2"'6"-74"'0"'O"'2"".8"-7+-__-'7"'83=69:::2::.:.3:.::8+--2:.6",7",4""00",2,,,,:::,;87:...+-1'______o"'..::;oo'-+-I__-"0,,,.0""11%' 3901-3902 'IS 727.75 15266.38
BOOKS AND SUPPLIES
Approved Textbooks and Core Curricula Matenals
Books and Other Reference Materials
Matenals and Supplies
Noncapitalized Equipment
4100
4200 r-=•• 4300
4400
39504.16
4300.00
1
306338.76
84000.00
1 33974.28 8668.49 33 974.28 0.00 ; 0.0%'
11920.99 0.00 11920.99 0.00 0.0%
1068032.97 30487.59 1068032,97 0.00
83355.00 8789.78 83355.00 0.00 I 0.0%
L.-'-TO"-T"'A""l'-B""OO=cK.:::S~A_"N.:::D'-'S"'U""P..:.P-=L"'IE~S_______________.________•.L___--"'41.;:4"-1"'4,,0.""92.. L-_--"1""19",7""2",83,,,.2,,,4 '__-'!.47c,9"'4"'5"'.55"'-L___l"-1"'9"'7"'28"'S"'.2"'4'"--_____ -"0"".0",°-"-_-,0"".0,-,%,,,11
California Dept of Education SACS Financial Reporting Sofl.wiiire ~ 2009.2,0 File: 1undJ..b {Rev 05t2aJ2009) Page 4 Print«l: 121,412009 :2:15 PM
2009-10 First Interim Oakland Unified Adult Education Fund 01 61259 0000000
Alameda County Revenues, Expenditures. and Changes in Fund Balance Form 111
, Descriotion Resource Codes
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services
Trayel and Conferences
Dues and Memberships
Insurance
Operalions and Housekeeping Services
Rentals, Leases, Repairs, and Noncapitalized Improvements
Transfers of Direct Cosls
Transfers of Direct Cosls - Inlerfund
Professional/Consulting Services and Operating Expenditures
Communications
~QTAL, SERVICES AND OTHER OPERATING EXPENDITURES
CAPITAL OUTLAY
Land
Land Improyemenls
Buildings and Improvements of Buildings
Equipment
Equipment Replacement
TOTAL CAPITAL OUTLAY
OTHER OUTGO (exl;.luding Transfers of Indirect Costs)
Tuition
Tuition, Excess Costs, andlor Deficit Payments Payments to DiSllicts or Charter Schools
Payments to County Offices
Payments to JPAs
Debt Service
Debt Service - Interest
Other Debt Service· Principal
TOTAL OTHER OUTGO (exciudin. Transfers of Indirect Cosls)
r\TUCI> '" TOO _TRANSFERS OF INDIRECT COSTS
Transfers of Indirect Costs ·Interfund
TOTAL OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
TOTAL EXPENDITURES
Obl!lctCodes
5100
5200
5300
5400-5450
5500
5600
5710
5750
5800
5900
6100
6170
6200
6400
6500
7141
7142
7143
7438
7439
7350
I Board Approved Original Budget Operating Budget Actuals To Date
(A) (B) (C)... I
0,00 1 0.00 0,00
69422,59 : 69597.591 4864.43
C---'" 10000,00 10000.00 8149.00
0.00 I 0.00 , 0,00 55772,00 55 772.00 13879,06
139185.00 149060,00 71964.61
0.00 ' 0.00 i 0,00
442454,00 453154,00 440354,00
1
164 819.58 207818,52 6883,90
2000,00 2545,60 545.80
883653,17 947967,71 545640,80
0,00: 0.00 0,00-'" 0.00 0,00 0.00
0.00 0,00 0,00
: 0.00 14089.23 14089.23
0,00 0.00 0,00
0,00 14089,23 14089.23
0,00 i 0.00 I 0.00 0,00 0,00 0.00
0,00 ! 0,00 i 0,00
0.00 0,00 0.00
: 0,00 i0,00 0.00
0,00 0.00 0,00 I
503283,39 685875.731 0,00
503283,39 895875,7$ 0,00
12 178 189.98 14036642,75 i 3720631.41
Projected Year Totals
(D)
0,00'
69597.59
10000.00,
0,00
55772.00
149080.00
0,00
453154.00
207818.52
2545.80
947967.71,
0,00
0.00:
0.00
14089.23
0.00 !
14 089,23
0.00
0.00 1
0.00
O,OO!
0.00
0.00
685875.73
685875.73
14038642,75
Difference %Diff ~
Column' (CoIB8.D) B8.D
(E) IF)
0,00 I 0,0%'
0,00 0,0%
0,00 0,0%
0,00 0,0%1
0,00 I 0,0%
0,00 0,0%
0,00 0,0%
0,00 i 0,0%
0,00 0,0%'
0,00 i 0,0%
0,00 0,0%
I
0,00 i 0,0%
0,00 : 0.0%
0,00 0,0%
0,00 i 0.0%
0,00 ' 0,0% I
0,00 0,0%'
0,00 0,0%
0,00 0.0%
0,00 0,0%
1
0.00 0,0%
0,00 0,0%
i 0,00 I 0,0%
0,00 0,0%
0,00 0,0%
I I
Callfomia Oept of Education SACS Financial Reporting SOftware - 2009,2,0 File: fundl-b (Rev0SJ2SJ'20OQ) Pag4t5 Printed; 1214f2009 2::15 PM
2009·10 First Interim Oakland Unified Adult Education Fund 01 61259 0000000
Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 111
Des.notion
!INTERFUNO TRANSFERS
lNTERFUND TRANSFERS IN
Other Authorized In!erfund Transfers In
i lal TOTAL INTERFUND TRANSFERS IN
Ii INTERFUNO TRANSFERS OUT
To: State School Building Fundi County SchOOl Facilities Fund
Other Authorized Interfund Transfers Out
Ib) TOTAL INTEf.\EUND TRANSFERS OUT
:OTHER SOURCES/USES
i SOURCES
Other Sources
Transfers from Funds of Lapsed/ReorganiZed LEAs
Long-Term Debt Proceeds
Proceeds from Certificate. of Participation
Procaeds from Capital Leases
All Other Financing Sources
(c)TOTAl SOURCES
USES
Transfers of Funds from Lapsed/Reorganized LEAs
All Other Financing Use.
IdlTOTAL US~
CONTRIBUTIONS
Contributions from Unrestricted Revenues
Contributions from Restricted Revenues
Cotegorical Education Block Grant Transfers
Transfers of Restricted Balances
Ie) TOTAL CONTRIBUTIONS
TOTAL, OTHER FINANCING SOURCES/USES (a - b + • - d + 0)
I Board AP(B~=t I Ob'ec! Codes!
Original Budget Operating Actual. To Date Resource Codes tAl lSI tCI
8919 0.00 0.00 i 0.00
0.00 0.00 0.00
7613 0.00· 0.00 , 0.00
7619 0.00 0.00 0.00
0.00 0.00 0.00 i
I
8965 0.00 0.00 0.00
8971 0.00 0.00 0.00
8972 0.00 0.00: 0.00
8979 0.00 0.00 0.00
0.00 0.00 0.00
7651 0.00 0.00 0.00
7699 0.00 0.00 0.00
0.00 0.00 0.00
I
8960 0.00 0.00 i 0.00
8990 0.00 0.00 0.00
8895 0.00 0.00 0.00
8997 0.00 0.00 0.00:
0.00 0.00 0.00
0.00 0.00 0.00
ProjectedVear Totals
tDI
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
%Diff Difference Column (CoIB&D) B{~D
lEI
! 0.00 0.0%
0.00 i 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 i 0.0%
0.00 0.0%.
0.00 0.0%'
0.00 0.0%
0.00 i 0.0%
0.00 0.0%·
0.00 0.0%1
0.00 0.0%
0 I
0.00 0.0%
0.00 i 0.0%
0.00 0.0%
California Dept of EducatiOn SACS Financial Repor1lng Software - 2009.2.0 Fila: fundi-b (Rev 0512812OO9} PageS Printed: 121412009 2:15 PM
Form 12 - Child Development Fund
2009-10 First Interim Oakland Unified Child Development Fund 01 612590000000
Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 121
i
Desericllon
A.REVENUES
1) Revenue Limit Sources
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
.5) ToTAL REVENUES
la. EXPENDITURES
1) Certificated Salalias
2) Classified Salalias
3) Employee Benenl"
4) Bool
2009-10 First Interim Oakland Unified Child Development Fund 01 612590000000
Alameda County Revenues. Expencfrtures. and Changes in Fund Balance Form 121
'IDescn~~n E. NET INCREASE (DECREASE) IN FUND
SAlANCE IC +D4)
F. FUND BAlANCE, RESERVES
1) Beginning Fund Balance aJ As of July 1 - Unaudited
b) Audit Adjustments
0) AS of July 1 - Audited (Fla + Flb)
d) Other Restatements
e) Adjusted Beginning Balance (Flo + Fld)
2) Ending Balance, June 30 (E + Fle)
Components of Ending Fund Balance a) Reserve for
Revolving Cash
Stores
Prepaid Expenditures
All Others
General Reserve
Legally Restricted Balance b) Designated Amounts
Designated for Economic Uncertain~es
DeSignated for the Unrealized Gains of
Investments and Cash in County Treasury
Other Designations
II
0) Undesignated Amount
d\ UnaooroOliated Amount
Aetu·,;C~O Date I Board Approved Original Budget Operating Budget Resource Codes Ob'eo! Codea lA' (S)
0,00 3664,38 1 702,059.24 i
1
9791 2478,579,09 1297052,62 I I
0,00 !
9793 0,00 '
2478579,09 I1 297052,62 ' I
9795 0.00 0,00 '
2478579,091 1297052.62 I !
2478579,09 '''''',moo 1
I
I9711 0,00 0.00, !
9712 0,00 0,00 '
: 9713 0,00 0.00
9719 0,00 a !.00
9730 0,00 0,00 i
9740 0.00 0,00
9770 0,00 i 0,00
9775 i 0.00 0.00 : I
9780 0,00' 0,00
9790 i i
9790 2478579,09 1300 717,00
IProjected Year
T:'S
3664.38
1297052.62
0,00
1297052,62
0,00 i
1297052.62
1300717,00
0,00
0,00
0,00
0.00
Q.OO
I},OO
0,00 i
0,00 i
0,00
1300717,00
%Diff Difference
i Column
(Col B&D) i
B&D (el IF)
i
I
000 I 0.0%
0,00 0,0%
0,00 0,0%
I
Califomla Dept of Education SACS Financial Reporting Software - 2000.2.0 F'Ie, fundi·b (Rev 05l2at2009) Page 2 Printed: 121412009 2:16 PM
2009-10 First Interim Oakland Unified Child Development Fund 01 612590000000
Alameda County Revenues, Expenditures, and Changes in Fund Balance Form 121
DescriDtlon
FEDERAL REVENUE
Child Nutrition Programs
Interagency Contracts 8etween LEAs
Other Federal Revenue
REVENUE
OTHER STATE REVENUE
Child Nutrition Programs
Child Development Apportionments
Pass-Through Revenues from Slale Sources
State Preschool
All Other State Revenue
TOTAL OTHER STATE REVENUE
OTHER LOCAL REVENUE
Seles Sale of EquipmentlSupplies
Food Service Selas
Interest
Net Increase (Decrease) in the Fair Value of Investments
Fees and Contracts
Child Development Parent Fees
Interagency Services
All Other Fees and Contracts
Other Local Revenue
All Other Local Revenue
All Other Transfers In f
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