1 west contra costa unified school district second interim report budget update for the period...
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West Contra Costa Unified School District
Second Interim ReportBudget Update
For the Period EndingJanuary 31, 2006
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2005-06 General Fund Revenues, Expenditures and Changes in Fund Balance
UnrestrictedRestricted
• Total Revenues $182,280,309$ 89,829,406
• Total Expenditures 160,025,280121,901,948
• Increase(Decrease)
In Fund Balance 22,255,029 (32,072,542)
• Total Other Financing
Sources and Uses (22,984,473) 23,608,977
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2005-06 General Fund Revenues, Expenditures and Changes in Fund Balance
continued
Unrestricted Restricted
• Net Change in
Fund Balance (729,444)(8,463,565)
• Beginning Fund Balance
July 1, 2005 17,391,0488,927,010
• Ending Fund Balance
June 30, 2006 $ 16,661,604$ 463,445
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2005-06 General Fund Components of Ending Fund Balance
UnrestrictedRestricted
Revolving Cash $ 70,000
Stores 258,986
State Reserve 8,240,000
Other Designations 1,027,669
MRAD 303,993
Undesignated 6,760,956
Legally Restricted Balance $463,445
$16,661,604$463,445
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2005-06 TOTAL GENERAL FUND REVENUES AND OTHER FINANCING SOURCES BY OBJECT
$278,095,215
Other State Revenues$60,924,947
21.91%
Other Local Revenues$18,328,339
6.59% Other Sources
$181,5240.06%
Indirect Cost Reimbursement$3,782,607
1.36% Interfund Transfers In
$2,021,3680.73%
Federal Revenue$33,365,148
12.00%
Revenue Limit Sources$159,491,282
57.35%
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2005-06 TOTAL GENERAL FUND EXPENDITURES AND OTHER FINANCING USES BY OBJECT
$ 287,288,223
Salaries and Benefits$214,533,469
74.68%
Books and Supplies$23,051,242
8.02%
Services/Other Operating$40,007,777
13.93%
Capital Outlay$3,757,986
1.31%
Other Outgo$1,413,394
0.49%
Indirect Costs$2,945,967
1.02%
Interfund Transfers Out$1,578,388
0.55%
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2005-06 Unrestricted General Fund Revenue Revisions
BudgetFirst Interim Revisions Operating
Budget January 31 BudgetRevenues• Revenue Limit Sources $150,664,939 $ 76,934
$150,741,873• Federal Revenues 16,200 12,505
28,705• Other State Revenues 14,715,435 222,593
14,938,028• Other Local Revenues 15,941,344 630,359
16,571,703
Total Revenues $181,337,918 $942,391$182,280,309
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2005-06 Unrestricted General FundRevenue Budget Revision Detail
January 31, 2006
Revenue Limit Adjustments $ 76,934 Hourly Programs
Federal Testing 12,505
Other State Revenues 222,593 K-3 CSR Lottery Medical MAA
Local Revenues 630,359 Donations Interest Income Parcel Tax
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2005-06 UNRESTRICTED GENERAL FUND REVENUES AND OTHER FINANCING SOURCES BY OBJECT
$186,994,440
Federal Revenue$28,7050.02%
Other State Revenues$14,938,028
7.99%
Other Local Revenues$16,571,703
8.86% Other Sources
$181,5240.10%
Interfund Transfers In$750,000
0.40% Indirect Cost Reimbursement
$3,782,6072.02%
Revenue Limit Sources$150,741,873
80.61%
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2005-06 Unrestricted General Fund Expenditure Revisions
Budget First Interim Revisions Operating
Budget January 31 BudgetExpenditures• Salaries and Benefits $143,953,359 $ 871,331 $144,824,690• Books and Supplies 2,996,998 51,312 3,048,310• Services/Other Operating 10,288,008 949,929 11,237,937• Capital Outlay 3,193,048 90,508 3,283,556• Other Outgo 1,413,394 1,413,394• Indirect Costs (3,778,148) (4,459) (3,782,607)
Total Expenditures $158,066,659 $ 1,958,621 $160,025,280
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2005-06 Unrestricted General Fund Expenditure Budget Revision Detail
January 31, 2006
Salary & Benefits $871,331 Funding Change Downer V.P. Savings Due to Vacancies UTR 3% effective January 1
Capital Outlay 90,508Community Counseling Projects 110,000Increase Indirect Costs (4,459)Operational Expenses 639,929Supply Budgets 51,312Utilities (Phone) 200,000
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2005-06 Unrestricted General FundOther Financing Sources and Uses Revisions
BudgetFirst Interim Revisions Operating
Budget January 31 BudgetOther Financing Sources/Uses• Transfers In $ 750,000 $ 750,000• Transfers Out (307,020) (307,020)• Financing Sources 181,524 181,524• Financing Uses• Contributions to
Restricted Programs (23,608,977) (23,608,977)
Total Other Sources/Uses $(22,984,473) 0 $(22,984,473)
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2005-06 UNRESTRICTED GENERAL FUND EXPENDITURESAND OTHER FINANCING USES BY OBJECT
$187,723,884
Books and Supplies$3,048,310
1.62%
Services/Other Operating$11,237,937
5.99% Capital Outlay$3,283,556
1.75%
Other Outgo$1,413,394
0.75% Interfund Transfers Out
$307,0200.16%
Support to Special Education$23,608,977
12.58%
Salaries and Benefits$144,824,690
77.15%
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2005-06 UNRESTRICTED GENERAL FUNDSALARIES AND BENEFITS
$144,824,690
Certificated Administration - Central
$1,336,7590.92%
Classified Administration$1,713,328
1.18%
Certificated Administration - Site$5,855,123
4.04%
Counselors, Nurses and PA's$3,838,022
2.65%
Classified$19,545,242
13.50%
Statutory Benefits$15,724,530
10.86%
Health and Welfare$17,102,860
11.81%
Post Retirement Health$8,715,410
6.02%Teachers
$70,993,41649.02%
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2005-06 UNRESTRICTED GENERAL FUND SERVICES AND OTHER OPERATING EXPENSES
$11,237,937
Transportation$176,651
1.57%
Consultants$900,013
8.01%
Other Operating Expense$923,973
8.22%
Mileage and Travel$165,397
1.47%
Rental, Repair and Service Contracts
$1,303,44511.60%
Insurance$1,425,000
12.68%
Utilities$6,343,458
56.45%
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2005-06 Unrestricted General FundEnding Balance Revisions
BudgetFirst Interim Revisions Operating
Budget January 31 BudgetNet Increase/Decrease
In Fund Balance $ 286,786 $(1,016,230)$ (729,444)
Beginning Fund Balance 17,391,04817,391,048
Audit Adjustments 0 0 0
Ending Fund Balance $17,677,834 $(1,016,230) $16,661,604
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2005-06 Restricted General FundRevenue Revisions
Budget First Interim Revisions Operating Budget January 31 Budget
Revenues• Revenue Limit Sources $ 8,749,409
$ 8,749,409• Federal Revenues 32,440,935 $ 895,508
33,336,443• Other State Revenues 44,315,856 1,671,063
45,986,919• Other Local Revenues 1,727,901 28,735 1,756,636
Total Revenues $87,234,101 $2,595,305$89,829,406
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2005-06 Restricted General FundRevenue Budget Revision Detail
January 31, 2006
Federal Revenues$ 895,508
• Title I• SAIT Award• Program Improvement• Title III Immigrant• Workforce Investment
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2005-06 Restricted General FundRevenue Budget Revision Detail
January 31, 2006Continued
State Revenues $1,671,063• Alt Teaching & Paraprofessional Grants• LEP• Pinole School Policing• Instructional Materials• AB 466• TIIG Block Grant• SLIP Block Grant• Healthy Start• Lottery/Other Miscellaneous State Grants
Local Revenues $ 28,735
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2005-06 RESTRICTED GENERAL FUNDREVENUES AND OTHER FINANCING SOURCES BY OBJECT
$114,709,752
Federal Revenue$33,336,443
29.06%
Revenue Limit Sources$8,749,409
7.63%
Interfund Transfers In$1,271,368
1.11%
Other Local Revenues$1,756,636
1.53%
Contribution from Unrestricted$23,608,977
20.58%
Other State Revenues$45,986,919
40.09%
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2005-06 Restricted General FundExpenditure Revisions
Budget First Interim Revisions Operating Budget January 31 Budget
Expenditures• Salaries and Benefits $66,281,301 $ 3,427,478 $ 69,708,779• Books and Supplies 24,109,613 (4,106,681) 20,002,932• Services/Other Operating 24,913,894 3,855,946 28,769,840• Capital Outlay 295,965 178,465 474,430• Other Outgo• Indirect Costs 2,944,923 1,044 2,945,967
Total Expenditures $118,545,696 $3,356,252 $121,901,948
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2005-06 Restricted General FundExpenditure Budget Revision Detail
January 31, 2006
Expenditures $3,356,252
• Corresponding expenditures for grant awards
• Expenditure budgets for restricted ending balances
Net Change to Fund Balance $(760,947)
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2005-06 Restricted General Fund Other Financing Sources and Uses Revisions
Budget First Interim Revisions Operating Budget January 31 Budget
Other Financing Sources/Uses• Transfers In• Transfers Out• Financing Sources• Financing Uses
• Contributions to Restricted Programs $23,608,977 $23,608,977
Total Other Sources/Uses $23,608,977 $0$23,608,977
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2005-06 RESTRICTED GENERAL FUNDEXPENDITURES AND OTHER FINANCING USES BY OBJECT
$123,173,316
Indirect Costs$2,945,967
2.39% Transfers Out
$1,271,3681.03%
Capital Outlay$474,430
0.39%
Services/Other Operating$28,769,840
23.36%
Books and Supplies$20,002,932
16.24%
Salaries and Benefits$69,708,779
56.59%
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2005-06 RESTRICTED GENERAL FUND SALARIES AND BENEFITS
$69,708,779
Counselors, Nurses and PA's$6,516,403
9.35%
Certificated Administration - Site$1,203,954
1.73%
Certificated Administration - Central
$2,457,4523.52%
Classified Administration$499,758
0.72%
Classified$17,647,750
25.32%
Statutory Benefits$8,031,738
11.52%
Health and Welfare$7,653,304
10.98%
Post Retirement Health$3,831,167
5.49% Teachers$21,867,253
31.37%
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2005-06 RESTRICTED GENERAL FUND SERVICES AND OTHER OPERATING EXPENSES
$28,769,840
Non-Public Schools$6,863,218
23.86%
Utilities$78,5790.27%
Rental, Repair and Service Contracts
$2,040,4347.09%
Mileage and Travel$644,353
2.24%Other Operating Expense
$2,550,1858.86%
Consultants$9,921,191
34.49%
Transportation$6,671,880
23.19%
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2005-06 Restricted General Fund Fund Balance Revisions
Budget First Interim Revisions Operating Budget January 31 Budget
Net Increase/DecreaseIn Fund Balance $(7,702,618) $(760,947) $(8,463,565)
Beginning Fund Balance $8,927,0108,927,010
Audit Adjustments 0 0 0
Ending Fund Balance $1,224,392 $(760,947) $ 463,445