second period interim financial report for fiscal year 2011-2012_ocr

8/2/2019 Second Period Interim Financial Report for Fiscal Year 2011-2012_ocr

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INTEROFFICE CORRESP()NDENCELos Unified School I)istrictOffice of the ChiefFinancial Off:leer

BMrd of Education RepOI"tNo. i 8 8 ~ l l l 1 2 For 3/13/12 Bourd Meeting

!viembers, Board of Education DATE; February 27, 2012Dr. John E. Deasy,Megan K, ReiHyChief Financial

L:.."' .. I .....L' FOR BOAR)) ITEl\f 188-11/12 -l\1ARCH 13,2012SECOND INTERIlVi REPOR'rFOR FISCALYEARcorrespondence provides an update on the status of the Second Interim

.... u .. "c u R e p o r t ~ which be proposed for approval at the March 13 th Boardmeeting.is the of three tlnancial reports for fiscal 2011-12 andmust include r e v e n u e ~ expenditure. and cash balance inforrnation throughJanuary 3L 2012. The process required Accounting and Budget Servicesstaff to prepare this report is lengthy invol'ves the compilation of of the

Districf s financial infonnation and i n ~ d e p t h analysis of the data. As a result,the report and accompanying inforrnativewill be submitted to the Boardregular subn1ission date. The documents will be delivered to you by March8, 2.'I'he Report will indicate that the District \vill be able to meet its f1nancialobligations for 2011-12. as has been case in last severalyears, also anticipates that Board \\I'i11 be requested to "'''''''' " , " , " I . , , , ."qualiHcd." which means that, in light o u t ~ y e a r deficits, the District may notbe able to nleet its financial for 2012-13 2013-2014.Please call Megan ReiHy at (213) 241-7888 if you wish background briefing onReport.

c: KingDavid Hohnquist

AquinoCrainLuis Buendia


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LOS ANGELES UNIFIED SCHOOL DISTRICTInter-Office CorrespondenceOffice of the Chief Financial Officer

Board of Education ReportNo. 188 - 11112For 03/13/12 Board Meeting

TO: Members, Board of Education INFORMATIVEDATE: March 13, 2012Dr. John E. Deasy, SuperintendentFROM: Megan K. ReillY:'Chief Financial OfficerSUBJECT: 2011-12 SECOND INTERIM FINANCIAL REPORTThis informative provides a background overview of the 2011-12 Second Interim Financial Report ("Report"),which, under Education Code sections 42130 and 42131, is to be submitted to the Los Angeles County Office ofEducation ("LACOE"). The Report contains current fiscal year revenue, expenditure, and cash projections forthe General Fund and funds impacting the General Fund. The Board is requested to certify the District'sfinancial condition as qualified, meaning the District may not be able to meet its financial obligations for 2011-12 and the two out-years. In addition, the Report contains a multi-year projection and fiscal stabilization planfor 2012-13.I. MAJOR HIGHLIGHTS The District will be able to meet its financial commitments in 2011-12 and meet the 50/0 General Fundending balance requirement set forth in the District's Budget and Finance Policy. The projected unassigned/unappropriated ending balance is $74.6 million, which is an increase of $56.5million from $18.1 million at First Interim. All of the unassigned ending balance has been assumed tosupport expenditures for 2012-13. The General Fund (Restricted and Unrestricted combined) cash balance is projected to be $173.6 million atthe end of2011-12. Inter-fund borrowing is projected to be necessary at various points towards the end ofthe year. In addition, an estimated cash offset of $68.8 million from redevelopment property taxes that State

is relying upon is uncertain and cannot be depended on for cash flow purposes in 2011-2012. The out-years show cumulative deficits for 2012-13 and 2013-14 of negative $377 million and negative$976 million, respectively. A fiscal stabilization plan for 2012-13 is attached.II. CHANGES IN REVENUES, EXPENDITURES, AND ENDING BALANCE

Decrease in 2011-12 Projected Revenues - Since First Interim, there has been a $20.6 million decreasein projected revenues for General Fund - Unrestricted. This decrease has taken into account the Statemid-year reduction triggers of $31.6 million, net of higher ADA revenue of $8.3 million. In addition,other federal reimbursement revenue sources decreased by $9 million, offset by an increase in StateLottery Revenue of $5.8 million.


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Members, Board of EducationDr. John E. Deasy, SuperintendentMarch 13,20122011-12 SECOND INTERIM FINANCIAL REPORTPage 2 of4 Increase in 2011-12 Projec ted Expenditures - Expenditures for General Fund - Unrestricted are higherby $26.4 million. The main reason for this increase is that furlough savings are uncertain and cannot be

factored into expenditure savings. This expenditure increase is offset by lower Health and Welfarecontributions of $15.4 million, due to lower participation. Increase in Projected Net Contributions/Transfers - The General Fund contributions to restrictedprograms increased by $14.4 million. The primary reasons are an offset for the presumption offurloughs in categorical programs and higher operating cost in some programs. Interfund transfers toSpecial Education Program and Cafeteria Fund increased by $11.8 million and $7.9 million,respectively. Conversely, transfers into the Federal Early Retirement Reimbursement Program and forCOP Debt Service declined by $7.8 million. Decrease in Ending Balance - The projected total ending balance was lower by $54.0 million. The

additional increase in unassigned/unappropriated balance of $56.5 million has been factored in the 2012-13 budget.

Components of Ending Balance (in millions)General Fund - Unrestricted

Fiscal Year 2011-12Second FirstInterim Interim

Nonspendable $9.5 $9.5

Assigned 357.9 468.3Unassigned-Reserve for EconomicUncertainties 65.4 65.4Unassigned/Unappropriated 74.6 18.12011-12 Ending Balance $507.3 $561.3

Variance$0.0

(110.4)0.0

56.5$54.0

Assigned Ending Balance: Certain account balances remain available to schools and offices forfuture use. Carryover accounts include school donation accounts, per pupil school discretionaryaccounts, school determined needs funds, new school opening funds, funds reserved for fire damage,reserve for funding the District's OPEB liability. The assigned fund balance (i.e. carryovers) atSecond Interim is lower than the First Interim by $110.4 million. The main factor is the release of$91.8 million of the revenue uncertainty reserve to cover the mid-year trigger cuts and furloughelimination.


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Members, Board of EducationDr. John E. Deasy, SuperintendentMarch 13,20122011-12 SECOND INTERIM FINANCIAL REPORTPage 3 of 4III. 2011-12 PROJECTED CASH BALANCE

The projected cash balance for the General Fund will be $173.6 million. This is net of a positive$119.3 million restricted cash balance and $54.3 million unrestricted cash balance as a result ofinterfund borrowing from other funds. Two significant changes since First Interim are theuncertainty of $68.5 million in additional redevelopment property taxes and changes in furloughsavings.IV. 2012-13 AND 2013-14 UNRESTRICTED GENERAL FUND (OUT-YEAR PROJECTIONS)

The Second Interim projection results in a deficit of$377 million and $976.5 million for 2012-13 and2013-14, respectively. A higher beginning balance, decreases in expenditures and changes in theassumptions about the State triggers led to a projected net improvement of $180 million in 2012-13... Decreased Revenues - There is a slight decrease in revenue of $2.3 million in 2012-13 and a netdecrease in revenue of$11 million in 2013-14. The changes in revenue estimates include thefollowing:

.. Zero cost of living adjustment (COLA) is assumed for 2012-13 and 2013-14.

.. Increase in lottery revenue due to a lottery rate changes of$7.3 million in 2012-13 and $6.6million in 2013-14.

.. Decrease in Medical Administrative Activities revenue of $5.2 million due to reduceparticipant.

.. Decrease in K-3 class size revenue of$4.5 million in 2012-13 and 2013-14.

.. Estimated revenue limit decrease of $21.8 million due to changes in Kindergarten enrollment in2013-14... Decreased Expenditures Unrestricted expenditures have decreased by $ 22.3 million and $28.8million in 2012-13 and 2013-14, respectively. The changes in expenditure estimates include thefollowing:

.. Decrease in salary of $7.9 million based on the 2011-12 Second Interim salary estimate.

.. Employee benefit cost decreased $22.5 million and $24.5 million in 2012-13 and 2013-14,respectively. This is due to a decrease in health and welfare cost contributions and PERS ratechanges.

.. Decrease in expenditures of $8.0 million attributable to changes in kindergarten enrollment... Decrease in expenditures is offset by the cost of parcel tax of $3.9 million, summer schools for2012-13 of $1 million, cost of splitting schools of $2.8 million, and changes in indirect cost of$6 million... 2011-12 State Trigger Assumptions -2012-13 Second Interim deficit assumed a $7.1 million revenuelimit impact with the Transportation revenue to be ongoing in 2012-13 but eliminated in 2013-14. Theestimated revenues do not contain any Weighted Student formula impact to the District.


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Members, Board of EducationDr. John E. Deasy, SuperintendentMarch 13,20122011-12 SECOND INTERIM FINANCIAL REPORTPage 4 of 4 Released Prior Year Deferrals - Revenue associated with cash deferrals in 2011-12 and 2012-13($334 million and $333 million) is used to support expenditures in 2012-13 and 2013-14. Part of the

2011-12 cash deferrals was used to offset the impact of the 2011-12 Trigger reduction of $3l.6 millionand loss of savings from furlough of $60.2 million. Anticipated 2012-13 State Trigger - The 2012-13 estimated budget deficit does not include the $370to $470 per ADA 2012-13 state trigger reduction in the event that the Governor's initiative does notpass.

It is important to note that there is still a great uncertainty regarding the out-year revenue projections due to thetrigger language included in the Governor's Proposed January 2012-13 Budget. There is still the addeduncertainty as to the impact of the proposed Weighted Student formula to the District.The Legislative Analyst Office (LAO) estimates that the State general fund may be $6.5 billion lower and itsrevenue estimate resulting froin the Governor's initiative continues to be lower than the administration's.Accordingly, if any of this lower revenue forecast proves to be accurate, the State will need to identifyadditional solutions and/or revenue s to balance 2012-13 State Budget.Attached is a list of proposed balancing alternatives. Attachment B is a chart that describes the variousalternatives that the District has to balance the projected deficit for 2012-13. Also included in Attachment B is alist of balancing solutions in the event that the District is unsuccessful in pursuing any of the other alternatives.Please contact me at 213-241-7888 or Matt Hill, Chief Strategy Officer at 213-241-7000 should you have anyquestions.c: Michelle KingDave HolmquistJefferson Crain

Matt HillLuis BuendiaTony Atienza


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Report Number:Date:Subject:Responsible Staff:

NameOffice/DivisionTelephone No.

BOARD REPORT

Action Proposed:

Background:

LOS ANGELES UNIFIED SCHOOL DISTRICTBoard of Education Report

188-11112March 13,20122011-12 Second Interim Report and Fiscal Stabilization PlanMegan ReillyOffice of the Chief Financial Officer213-241-7888

Staff requests that the Board approve the 2011-12 Second InterimFinancial Report, which contains a "qualified" certification (enclosedherewith as attachment "A"), and attached Fiscal Stabilization Plan(Attachment "B"). A qualified certification signifies that the District,based on current projections, may not be able to meet its financialobligations for the current or two subsequent fiscal years.Under Education Code Sections 35035(g), 42130 and 42131" Districtstaff must prepare and submit interim financial reports for certain fundsmust be prepared and submitted to the governing board at intervalsthroughout the fiscal year. These interim financial reportscertify to theCounty Superintendent of Schools, the State Controller, and the StateSuperintendent of Public Instruction whether the District is able to meetits financial obligations for the remainder of the fiscal year and the nexttwo fiscal years, using one of three certification scenarios: A positive certification indicates that based on current projections, the

district will meet its financial obligations for the current fiscal yearand two subsequent years.

A qualified certification indicates that the district may not be able toIneet its financial obligations for the current and two subsequent fiscalyears.

A negative certification indicates that the district will not be able toIneet its financial obligations for the current and subsequent fiscalyear.

In addition, the Los Angeles County Office of Education (LACOE) hasrequested that the Board approve to finalize the options it will consider inorder to meet its reserve requirements in 2012-13 and 2013-14 as part of

Bd. of Ed Rpt No. 188-11112 Page 1 of 4 Board of EducationMarch 13,2012


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Expected Outcomes:

Board Options andConsequences:

the updated fiscal stabilization plan, by March 15,2012, for inclusion withthe Second Interim Report.The District will file its Second Interim Financial Report and be incompliance with Education Code Requirements.

The Board may choose to adopt a positive certification only if itdetermines that the District will meet its financial obligations in thecurrent year and two subsequent years.The Board may choose to adopt a qualified certification of financialcondition based on the current projections if it determines that the Districtmayor may not meet its financial obligations in the current year or twosubsequent years.The Board may choose to adopt a negative certification if the Board findsthat the District will not be able to meet its financial obligations in thecurrent year or the subsequent year.A district with a qualified or negative certification at the second interimperiod may not, in that fiscal year or the next fiscal year, issue non-voterapproved debt unless the County Superintendent determines that theDistrict can make repayment of such debt issuance. LACOE may alsoimpose various sanctions or restrictions on districts that fail to deal withfinancial issues raised in interim reports. Finally, rating agencies mayconsider interim reports when making or revising credit ratings.LACOE will review the District's certification. It has the authority andresponsibility to change the certification if it determines that the Districtcertification was not appropriate.

Policy Implications: Certification of the District's 2011-12 Second Interim Financial Reportwill comply with Education Code and LACOE requirements.

Budget Impact: This report includes the required budget adjustments to restore andmaintain reserves at the required level without using balancing methodsnot within the District's control.

Issues and Analysis: NoneAttachments:

Bd. of Ed Rpt No. 188-11112 Page 2 of 4 Board ofEducationMarch 13,2012


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iJx InformativeDesegregationImpact Statement

Bd. of Ed Rpt No. 188-11112 Page 3 of 4 Board of EducationMarch 13,2012


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as to

as to k ' , ) r i l n , c . i ' .. ""u,-,,- staternent.

Bd. No. 8 8 ~ 1 1 / l 2 4of4 March J3; 2012


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Los AngelesUnified SchoolDistrict's2012-13 BudgetBalancing PlanREDUCTION PLAN *ADDITIONALRESOURCES TOSCHOOLSRESTORATIONS(Total - $390 Million)

Attachment BPage 1 of 3

*Note: $390 million reduction plan is to address the Second Interim Deficit of $377 million andto allocate $13.7 million of additional resources to schools.


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YEAR 2012-13 fISCAL STABILIZATION PLAN (OPTION 4) ATTACHMENT B Pag

Occuoatlonal Center I-'roe:ramAfterschool Youth Services Programs $ $ 6.9 322

$ 18.1 I $ 1$ 18.1 I 720 I 1,219 I 1,939 IElimination of General Fund support to Early Childhood Ed beyondprogram-generated revenues

$ 3.3 I $ - $ 3.3 14 - 14 Implement MyPay initiative and expedite personnel investigations$ - $ 3.8 16 - 16 Funding expires in 12-13.Financial Managers 1$ 2.7 I $ - $ 2.7 - 43 43 Reduction of Financial Managers. Each middle schoo! will share aFinancial Manager with one other site.

Gifted Program 1$ 2.4 I $ - $ 2.4 - - Reduce support to schools for School fo r Advanced Studies and Giftand Talented Education programs.High School Support Services-SLC Auxi liary $ 7.3 $ - $ 7.3 57 10 67 Reductions to Athletics, Small Learning Communities, AcademicLead Teachers, Academic Decathlon, Decathl on and Science Centers.

$ 5.2 $,Is $ 1.7 $

National Board Cert - Differentials $ 10. $ $ 10. Differentials to be covered with appropriate categorical fundingNurses 1$ 4.2 $ 4.2 $ Redesign of the nursing allocation model from school-type allocatio

to enrollment based allocation.Ongoing & Major Maintenance 1$ 16.91 $ 1$ 16.91 1171 117 !consolidate of Maint Units to further reduce supervisory and

overhead requirements, reductions in journeyman (trades) andgardeners.

Services\2012-13 Budget Development\Budget Plan December\Stabilization List CRM 20120308 V3 tab 2P Fiscla Plan 3/8/2


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2012-13 FISCAL STABILIZATION PLAN (OPTION 4) ATTACHMENT B Pa

Closure and/or consolidation of option sites. Reduction of resourceallocated to option sites.

0.4 I IReduction of the budget used to pay fo r additional psychologist timon cam

3.3 28 15 43 Elimination of discretionary resources to non Title I schools.

$ 45.4 $ $ 45.4 786 43 829 Includes clerical and TPA allocation attributable to SRLDP enrollme$ 2.1 $ $ 2.1 1 131 81 20 IReduced resources for Beginning Teacher Support and Assessment;

may result in program eliminationze by 6 1$ 63.31 $ 63.31 $ ITeachers - Increase Grade 4-5 (6) class size

3Teachers - Increase Grades 6-8 class size byj $ 6.41 $ 6.41 $1Teachers -Increase Grades 9-10 class size I$ $ $Teachers - Increase Grades 11-12 class size I $ $ $

$ 34.9 $ 29.9 I $ 5. I 141 14 IReduction to transpotation required by state funding reductions torts intervention for grades 6-8 at middle

Services\2012-13 Budget Development\Budget Plan December\Stabilization List CRM 20120308 V3 tab 2P Fiscla Plan 3/8/2


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Attachment A

LOS ANGELES UNIFIEDSCHOOL DISTRICT

2011-12SECONDINTERIM

FINANCIALREPORT


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Second InterimDISTRICT CERTIFICATION OF INTERIM REPORTFor the Fiscal Year 2011-12

NOTICE OF CRITERIA AND STANDARDS REVIEW. This interim report was based upon and reviewed using thestate-adopted Criteria and Standards. (Pursuant to Education Code (EC) sections 33129 and 42130)

19 64733 000000Form C

Signed: _ ._________ _.____________________ _ Date:____________ _District Superintendent or Designee

NOTICE OF INTERIM REVIEW. All action shall be taken on this report during a regular or authorized specialmeeting of the governing board.To the County Superintendent of Schools:This interim report and certification of financial condition are hereby filed by the governing board

of the school district. (Pursuant to EC Section 42131)Meeting Date: ...:..:..:....=-=--'-'-'....:..1....::::::...::......:..=..._________ Signed: _ _ _ _ ._._ ._________ .__ ....

President of the Governing BoardCERTIFICATION OF FINANCIAL CONDITION

POSITIVE CERTIFICATIONAs President of the Governing Board of this school district, I certify that based upon current projections thisdistrict will meet its financial obligations for the current fiscal year and subsequent two fiscal years.QUALIFIED CERTIFICATIONAs President of the Governing Board of this school district, I certify that based upon current projections thisdistrict may not meet its financial obligations for the current fiscal year or two subsequent fiscal years.NEGATIVE CERTIFICATIONAs President o f the Governing Board of this school district, I certify that based upon current projections thisdistrict will be unable to meet its financial obligations for the remainder of the current fiscal year or for thesubsequent fiscal year.

Contact person for additional information on the interim report:

Name:___ _ _ _ _ _ _ _ _ _ _ _ _ _ _ ___ Telephone: ->-=...:...........


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CRITERIA AND STANDARDS (continued)2 Enrollment

3 ADA to Enrollment4 Revenue Limit

5 Salaries and Benefits

6a Other Revenues

6b Other ExpendituresI

7a Deferred Maintenance

7b Ongoing and MajorMaintenance Account8 Deficit Spending

9a Fund Balance9b Cash Balance10 Reserves

SUPPLEMENTAL INFORMATIONS1 CU111I118t:11l Liabilities

S2 Using One-time Revenuesto Fund OngoingExpendituresS3 Temporary InterfundBorrowings

S4 Contingent Revenues

S5 Contributions

rting Software - 2011,2,0ci (Rev 05/24/2011)

Projected enrollment for any of the current or two subsequent fiscalyears has not changed by more than two percent since first interim.Projected second period (P-2) ADA to enrollment ratio for the currentand two subsequent fiscal years is consistent with historical ratios.Projected revenue limit for any of the current or two subsequent fiscalyears has not changed by more than two percent since first interim.Projected ratio of total unrestricted salaries and benefits to totalunrestricted general fund expenditures has not changed by morethan the standard for the current and two subsequent fiscal years.Projected operating revenues (federal, other state, other local) for thecurrent and two subsequent fiscal years have not changed by morethan five percent since first interim.Projected operating expenditures (books and supplies, services andother expenditures) for the current and two subsequent fiscal yearshave not changed by more than five percent since first interim.SBX34 (Chapter 12, Statutes of 2009), as amended by SB 70(Chapter 7, Statutes of 2011), eliminates the local match requirementfor Deferred Maintenance from 2008-09 through 2014-15. Therefore,this item has been inactivated for that period.If applicable, changes occurring since first interim meet the requiredcontribution to the ongoing and major maintenance account (i.e.,restricted maintenance account).Unrestricted deficit spending, if any, has not exceeded the standardin any of the current or two subsequent fiscal years.Projected general fund balance will be positive at the end of thecurrent and two subsequent fiscal years.Projected general fund cash balance will be positive at the end of thecurrent fiscal year.Available reserves (e.g., reserve for economic uncertainties,unassigned/unappropriated amounts) meet minimum requirementsfor the current and two subsequent fiscal years.

Have any known or contingent liabilities (e.g., financial or programaudits, litigation, state compliance reviews) occurred since firstinterim that may impact the budget?Are there ongoing general fund expenditures funded with one-timerevenues that have changed since first interim by more than fivepercent?Are there projected temporary borrowings between funds?Are any projected revenues for any of the current or two subsequentfiscal years contingent on reauthorization by the local government,special legislation, or other definitive act (e.g., parcel tax, forestreserves)?Have contributions from unrestricted to restricted resources, ortransfers to or from the general fund to cover operating deficits,changed since first interim by more than $20,000 and more than 5%for any of the current or two subsequent fiscal years?

Page 2 of 3

MetX

X

X

X

XX

NoX

X

X

I

1964733000000Form C

NotMet

X

X

X

X

X

Yes

X

Printed: 318/2012 916 A


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SUPPLEMENTAL INFORMATION (continued)S6 Long-term Commitments

S7a Postemployment BenefitsOther than Pensions

S7b Other Self-insuranceI Benefits

S8 Status of Labor Agreements

-------------------------------S8 Labor Agreement BudgetRevisions

S9 Status of Other Funds

IADDITIONAL FISCAL INDICATORSA1 Negative Cash Flow

A2 I ndependent PositionControlA3 Declining EnrollmentA4 New Charter SchoolsImpacting DistrictEnrollmentA5 Salary Increases ExceedCOLA

A6 Uncapped Health BenefitsA7 Independent FinancialSystemA8 Fiscal Distress ReportsA9 Change of CBO orSuperintendent

ial Reporting Software - 2011.2.0ci (Rev 05124/2011)

Does the district have long-term (multiyear) commitments or debtagreements? If yes, have annual payments for the current or two subsequentfiscal years increased over prior year's (2010-11) annualpayment? If yes, will funding sources used to pay long-term commitmentsdecrease or expire prior to the end of the commitment period, orare they one-time sources?

Does the district provide postemployment benefits other thanpensions (OPEB)? If yes, have there been changes since first interim in OPEBliabilities?I Does the district operate any self-insurance programs (e.g., workers'com pensation)? If yes, have there been changes since first interim in self-insurance liabilities?

As of second interim projections, are salary and benefit negotiationsstill unsettled for: Certificated? (Section S8A, Line 1b) Classified? (Section S8B, Line 1b) Management/supervisor/confidential? (Section S8C, Line 1b)r - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -For negotiations settled since first interim, per Government CodeSection 3547.5(c), are budget revisions still needed to meet the costsof the collective bargaining agreement(s) for: Certificated? (Section S8A, Line 3) Classified? (Section S8B, Line 3)Are any funds other than the general fund projected to -have anegative fund balance at the end of the current fiscal year?Do cash flow projections show that the district will end the currentfiscal 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 areimpacting the district's enrollment, either in the prior or current fiscalyear?Has the district entered into a bargaining agreement where any of thecurrent or subsequent fiscal years of the agreement would result insalary increases that are expected to exceed the projected statefunded cost-of-living adjustment?Does the district provide uncapped (100% employer paid) healthbenefits for current or retired employees?Is the district's financial system independent from the county officesystem?Does the district have any reports that in-dicate fiscal distress? If yes,provide copies to the CaE, pursuant to EC 42127.6(a).Have there been personnel changes in the superintendent or chiefbusiness official (CBO) positions within the last 12 months?

Page 3 of 3

No

X

X

X

XX

n/an/aX

NoX

I

X

X

X

1964733000000Form C

YesX

X

X

X --

X

Yes

XiI X

X

X

XI

Printed: 318/2012 916AM


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Second Interim Financial RepOliFY 2011 -2012

TABLE OF CONTENTS

General Fund Summary - Unrestricted/RestrictedGeneral Fund Comments on Significant DifferencesGeneral Fund Average Daily AttendanceGeneral Fund - Revenue Limit SummaryGeneral Fund - AssumptionsGeneral Fund - Cash Flow Worksheet and AssumptionsGeneral Fund - Multiyear Projections for FY 2012-13 & FY 2013-14

General Fund Multiyear AssumptionsGeneral Fund - Criteria and Standards Review (Form 01 CSI)Glossary

Page

1 - 2425 -2627 - 2829 - 3031- 3435 - 3839 -44

45 -48CS 1 - 26


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2011-12 Second InterimGeneral FundSummary - UnrestrictedlRestrictedRevenues, Expenditures, and Changes in Fund Balance19 64733 0000Form

I Board Approved i Projected Year Difference i % DiffObject ' Original Budget ' Operating Budget ' Actua ls To Date Totals (Col B & D) (E/B)

t , ~ i o ~ n ~ ______________________ ~ R ~ e s ~ o ~ u ~ r c ~ e ~ C ~ o ~ d ~ e ~ s ~ ~ c ~ o ~ d ~ e ~ s __ ~ 1 ____ ~ ( A ~ ) ____ _ + , - - - - ~ ( B ~ ) ~ - - __ r - - - - - ( ~ C ~ ) - - - - _ + - - - - ~ ( D ~ ) L - __ __ ~ ( E ~ ) ~ __ +__ ~ ( ~ F ) I I

Revenue Limit SourcesFederal Revenue

801 0 - 8 0 9 9 1 ~ , 0 0 7 ' 9 0 9 & 1 Q Q I , j l ~ 3 , ' 5 9 ' O " i ' Q O J ' M 7 ~ 5 6 ' 7!8c,d" g e 9 , 5 _ ~ n 2 Q I (",61ge07, 00)18100-8299l____9 ~ , 1 7 9 2 ~ : 9 9 + _ ~ ~ , ~ L E ) 6 L Q O _ t ___ ~ 0 _ 8 _ L 0 ~ Q - L 6 ~ 4 . ~ ~ _ ~ __ 2 I L 2 ~ 3 1 ~ ( 3 , Q g l _ ( J 2 8 , : 3 ( 3 ( 3 , 0 6 . O o } l 8300-8599 : ~ l Q : 3 6 , 8 3 , 2 5 ~ : 0 ( ) _ I 1 L 9 1 L98,846.QO i _1 , 0 4 ? J 0 : 3 5 A ~ ? : ( 3 : 3 1 1, 9 0 ~ 1 9 1 1 6 3 7 } 5 (3,OQ7,298.65)18600-8799 i124,142_,594.QO; 1A3,30,(331.00j 471348,148.38J 128,080,101.00 !-- . -- ---r

6,104,061,230.00 i 6,004,078,162.00 I 3,044,861,103,56' 5,833,815,251,351

iCertificated Salaries 1000-19991 2 - , ( 3 ~ ~ - , : 3 9 _ , . 4 4 7 . g Q J ] , 1 ~ 3 J ~ Q ~ J 1 3 _ ? : Q O J 1 , 5 4 ~ , 9 ' 7 ( ) 1 : 3 ~ ~ j __ 2 J ? 1 g , 6 2 _ 9 , 1 J ~ . Q ( ) I _ 11,276,733.00Classified Salaries 2000-2999) - . ? ~ 4 , 8 J 7 & 4 ~ . ( ) Q I _131?,H?,E3_60.0Q) _ 4 6 ? J 1 ' 7 f ~ 3 . 6 : 3 j 823.,41J&?LQQf(11,268,4?LQ02i_Employee Benefits 3000-3999 I J L 4 g : 3 1 3 L 4 ~ 3 , 9 g l _ J A 1 L 1 E ) 5 J : 3 ~ : 3 : Q Q _ : 7 ( 3 ~ 3 A 1 9 , 3 ~ _ I _ J i 3 . ( 3 _ ( 3 J E 3 E 3 1 9 ~ 4 , O o l 4 4 , ~ 9 J 4 g : Q O IBooks and Supplies 4000-4999 1,1 ~ 6 ~ , " Q , 1 ~ 0 ( ) j , 3 1 3 & 2 Q P 7 ~ . Q O I . 9 " , Q 9 0 , 1 Q L 9 , ~ ~ ' 1 6 , D L 5 , 5 1 0 0 ( ) 1 -'7.5"',5;;9,00;Services and Other Operating Expenditures 5000-5999 _ 1 3 1 ( ) ] 9 4 , J J O Q t _ _ ~ , 2 _ 8 L ( 3 7 7 ' Q O ~ __240L6Ji:3L837.(3t( __ ] A ~ L 3 4 _ - , ~ 5 _ ( 3 , O g l __t()4,9391-8?1()QiCapital Outlay 6000-6999 43.,882,32_6,00 j 85,81,46.00! _ J8,233,41916 !-- _5 3 J ~ ~ ? J ( l 3 . 0 . 0 Q f 31,86?,36.00 IOther Outgo (excluding Transfers of Indirect 7100-7299 I i i I !

Costs) 7400-7499 I 5,580,778.00 I 5,583,307.00; 138 ,067.891 :3,927,8(3,OOj 2,555J21 00 iI

-9&-13,,!-0.2-107

37.1

45.8Outgo - Transfers of Indirect Costs 7300-7399. .. (26,602,577.00)\ (26,802,568.00) (108,760,48). (26,529.:343:OO) (273,22500): )00

EXPEND1Il,JRES __________________ ______________ _ _ _ _ ~ - - , Q 9 6 , 0 ~ . E 3 . c 9 0 2 . 0 0 - t _ ~ ~ J l 3 . , 8 5 6 , Q . < L l - . : 3 - L 1 3 6 , 5 4 6 , 2 2 1 . 1 ' - 4 ' _ i ! - - = 5 . . L : . 9 : ; : : 2 c : c 8 ! . . . : : , 6 . : : c 8 2 = . . , : : : . . ; 5 7 : . . - = 9 :..:.0:.:;0-+1_____ -+___OF REVENUES Ii, '[ , .(ASB9) + ,004,328.00 I (175,640,694.00)1 (91.685,117.58)1 (94,867,327.64-_____-+-__FINANCING SOURCES/USES ' I [ I i 1,

Interfund Transfersa) Transfers Inb) Transfers OutOther Sources/Usesa) Sourcesb) UsesContributionsTOTAL, OTHER FINANCING SOURCESIUSES

Financial Reporting Software - 2011.2.0

I I : i I ! 35.7~ : : : ~ : : : c:: 2 1 ~ ; ; : ; , 9 ~ : ~ 0 ! : : ~ : : I I . ~ ; ~ ~ : : ~ : : J = ~ , ~ : ~ : : ; ~ : J ~ , ~ ~ ~ : ~ ~ ~ ~ J . . - ~ %i I I: I '

8930-8979 f _'?,91Q,00.Q,QDI_ 18,


19/92

IN FUND(C + 04)

Beginning Fund Balancea) As of July 1 Unauditedb) Audit Adjustmentsc) As of July 1 - Audited (F1 a + F1 b)d) Other Restatementse) Adjusted Beginning Balance (Fic + F1d)Ending Balance, June 30 (E +Fie)Components of Ending Fund Balancea) Nonspendable

Revolving CashStoresPrepaid ExpendituresAll Others

b) Restrictedc) Committed

Stabilization ArrangementsOther Commitments

d) AssignedOther Assignments

2011-12 Second InterimGeneral FundSummary - Unrestricted/RestrictedRevenues, Expenditures, and Changes in Fund Balance

97919793

9795

97119712971397199740

97509760

9780

2,802,437.007,968,092.00 I

0.00 I():OO i

I.. -_Q:QQ ._. _. ___ (J.Q()

_ . _JL()()

3 9 8 , 3 9 J : 3 8 5 : 6 ~ 1 375,033,986.65[1ie) UnaSSigned/Unappropriated . I I

Reserve for Economic Uncertainties 9789 i 65,375,789.OO 1 6!3]5]80.00 IU n a s s i g n e d / L J n l E E ~ i a t e d Amount ________ ~ _ ~ 9 7 9 0 -L..._______QJ2Q.L__27,048,332.71 I

Dept of EducationFinancial Reporting Software - 2011.2.0 Page 2

__8 9 9 , S . ~ ~ J 7 S . ? : 3 ~ ~ _ ~ ( l l ( ) ~ : 3 ! ~ ~ : J . ~ _ 1

___ _ ~ ~ L 4 I ( ) 1 : 3 9 9 . 2 } 1 ___ _ _ _ . ! 9 ~ L 3 ~ 4 . ? 6 t _ _ 9 ( ) : 3 ! ? 9 , 7 9 3 . 4 ~ 1 70,"624,981 c84j

I2,892,678.00 iy,523,64;:1

0:()9i1 . ~ l 2 5 3 J ~ 9 & ~ 1

I

1-------------- ~ ~ ~ I Ii~ . s 2 L 9 8 , 7 1 4 : 8 ~

",375,780,0_0 I

19 64733 0000Form

~ ~ 0 , 4 2 ~ ___ ________ _.__

2 Printed: 3/8/2012 8:26


20/92

___________ --,-"R:..es;:.;o=-:u::.:r:..c;:.;e-=C-=o-=d:..es=-

e Aid - Current YearPurpose Entitlement - State Aid

Prior Years

& District Taxes

In-Lieu Taxes

(50%) Adjustment

rs - Current Yearn Education ADA Transfer

Current Year

0000220024306500

All Other

in Lieu of Property Taxes

ransfers - Prior YearsSOUgCE?

REVENUE

Reserve Funds

,A,S,A,(incL ARRA)of EducationSoftware 2011.2.0

3000-3299,4000-4139,4201-4215,461Q,5510

2011-12 Second InterimGeneral FundSummary - Unrestricted/RestrictedRevenues, Expenditures, and Changes in Fund Balance19 64733 0000Form

ObjectCodes

801180158019

802180228029

8041804280438044

8045

80478048

80818082

8089

8091809180918091

80918092809680978099

8110818181828220826082708280828182858287

8290

rIiI

! Board Approved iOriginal Budget I Operating Budget i Actuals To Date

(A) I (B) I (C)

I 1 iI

Projected YearTotals(D)

2,159J81J1??Q().[. ?,1]Qt71.1,5.90:00) 1J46J4Q,7?9 .QCLi ...g,994&!,908,OO .

Difference(Col B & D)(E)

% Dif(E/B)(F)

27,516,756.00 I 50,831,078.00 I. .._- " . . . . . . . . . . "1"-- .......... ..... . ... " -1 ' ' .......... ,CC ' 1 . C: C . .O_L . ..0.00 i 0.00.65A4!,E31.?cO_0 ! . 4 ~ J 5 5 , ! 5 4 ! g ( ) i.--r ... - . _ ] .

I I~ , 6 4 3 , 6 ? ( ) . Q 4 1 7 , 3 6 2 , 1 6 7 g Q t 0.00 I Q.Qoj--1

. _.Q ..o .O j . __ . __OJ)Q :J , 3 5 " , i l l ' 7 ~ , 0 0 i 1,3g ,,,001

.0001 O.OO!73,942.09. . 5,!sQ9,!3.f:!!'00 i (5,956,643.07 i.

I747,49!,67600 I 7 3 2 , 3 6 7 J ! ~ 4 0 0 l 410,090,82218f 747,01!S,08900!

3 7 , 8 0 0 , 5 9 . ~ ' 0 0 f 32,613,291.00 I :,39,274,6Q9.06 1 3 2 & 1 3 , 2 ~ 1 : ( ) 0 . j .t;'8,6!?,3!:3c.00 ' ! s ~ ~ 1 ~ ~ ] ~ . ! 0 ~ ' I I __ 43JA1,!83.79 : J ) 3 , 4 4 ~ ! ~ 1 Z . 9 Q : , __ , 5 ! 2 6 2 & : 3 ~ . Q O II.

I1?,05? . 39.1.go l. . 3J82,3,?3LQQi . 3.JQ?8,64:6.6 1 QJ!611.6.6.!OOI 352,929.001_21 ,21 ~ , 6 1 , Q O 2g , 1 1 9 , ~ 8 ,00 I ~ ~ , ~ e ; 8 , 94'1, 3 8 ~ 1 4 ~ 1 L 7 8 ~ , Q < l J 1 ~ ~ ( ~ 3 , 5 } 6 , 997J1m'

9.04 0

-H8.g

I' 3 ' ~ ~ : : 1 1 . ~ 3,000""::: I - : : : : : : : ~ I ~ ~ M l ' 5 : : f ~ e ; " 3 7 5 ' : : 1 ~ 2 7 :IIII

lI

IfI

i I1Q&!QQ9-r ... _. ___ 000 ..__ _ ...__ . 0.:99.( JO.&I.Q.9.0 t- __ 10,6]()cOQ\ ..... N e( 5 ' ~ _ : ~ :::j :::l(5'33::1 (5,33:::1 ON

I 13,1 1 2 J 9 4 ~ , ? 5 . Q O i 3,097,!S4J.c139.00i1,6,9L:3!3.1.62E):64! . ~ , O _ 6 ? , 8 4 . 9 , 9 E 3 4 : 0 0 f _29,6,91,475 00)1.

I(181, 1 1 6 , 7 ~ 6 . 0 0 ) i ( 1 7 0 , ~ 5 9 & ? 5 . 0 0 ) i 18 , 3 9 2 , 6 4 ~ .0017,895,149.00 f ...

1 5 4 , 8 2 ~ J 9 g 4 g o j ..i

0.00 I- - - ~ ' - - - - " ' 1 -

18,392,61:3:00 1 ..0.00 I- '1

151 ! ~ 6 ! ~ i ! . 2 : 0 . 0 j

7 , 1 6 J ~ Q . ~ Q " Q Q I .6, ! S ~ . L 3 . ~ ~ . 00. (11 ?J20Q.}Q:3 .QQ)l_ ... { 1 J O , 9 6 ~ l 4 L ( ) 0 2 . . _ . Q ~ Q . 0 I _ _ ____.____0: og

II{99,851 ,086.00) .. (16,8,908,1115.00)J

10,115,954.00 I 19,X83,823:00 l1 ' ~ ; ~ ' 1 8 ; . 0 ~ ! 0.00 1

85,1155 ,9.45:001 . 11g,1,21,292,00j

I

1,451.419:001,391,180.00 i.

0.00 I. ( ? ! ? 4 2 , 5 ~ 0 . 0 ~ l

II().Q9+Q:oOL_.QOSLI_

(i4,::,::::)j 1 1 0 ~ : : : : : ; : : a , ~ ~ : : ~ ! ~ .- .... - ... -()OOf .9:90l 9.0Q.l

0.00 [1 _ _Q.QQ.j 0.00 I goO 1_ . .():()QJ3 007 90. -6.1. 2-0-0 2 993 159 024 00 I 1.. .647.,456..,7.78 2.6 , I I, . . . . . . ..... _ ......... .. . ,. , . _ .. .....1 _ ..... ,969,,5:,39,9.1]'()0 I {23,61 9,107.0()J,

i I. gO.0_.9 . 00

1 3 1 , 0 ~ , 6 9 L ( ) ( J I ' - ' } , m , 9 1 4 , 0 ~ ~ 22,J03.4,4l0'()()j 2 . L 1 Q , g ~ ! S , ( ) 0 1 1 () :Q.O.j . .Ogo !9._1 __ CLOQ i

1

~ ! ~ I ~ ~ ! ~ ~ J 703,395.00 i

1,490,743.00 I0.00 j

651,992,317. 00 1

Page 3

2,130,41_400 11.9.1:3,17Q.o9ol

Qgo1iII62,163 !.54,OOi

.0,09 1_ ~ 7 , ~ 9 ~ _ , 9 . 2 T Q Q i ... E3,:3()0.JQ1J2

9,01...Q:9Qj

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(127,826.00)1798,69,6.53j

.O.OQ!

22()'E)36,Q1Q86j

3

.1,710,112.9+I0.00 iI

0.00 I(4 ,4()9,92; ;-O)r

.(4,801,3.15.QO)110.00 I

0.00 I_().ooL0.00 I-._.- 1-

0,1()?,875,()().1( 2 Q ~ , 0 5 8 Q Q ) i

0.001i

Printed: 3/8/2012 8:26


21/92

2011-12 Second InterimGeneral FundSummary UnrestrictedlRestrictedRevenues, Expenditures, and Changes in Fund Balance19 64733 0000Form

--------------------------------------- ,-------------r------------- ,------------- ,------------- ,-----------I

Board ApprovedOriginal Budget Operating Budgettion Resource Codes3500-3699

ree Schools 3700-3799Federal Revenue (inc!. ARRA) All OtherF E : [ ) ' E : ~ A L R E V E N L J E

STATE REVENUE

Current YearPrior Years

EntitlementCurrent YearPrior Years


Ed. Transportatione Apportionments - Current Year

ionments - Prior Years

Unrestricted and Instructional Materi.

Restricted Levies - OtherHomeowners' ExemptionsOther Subventions/ln-Lieu Taxes

revention Grant

S1ATE REVENUELOCAL REVENUE

Other Restricted LeviesSecured RollUnsecured RollPrior Years' TaxesSupplemental Taxes

Non-Ad Valorem TaxesParcel TaxesOther

Community Redevelopment Funds}'l.Qt L l ~ j ~ c : L 1 2 . . B 1 . , Q e d L l , g i g , f ) _

of Education 2011.2.006/07/2011)

24302430

6355-63606355-6360

650065007230

7090-70917240

All OtherAll Other

72506650-6690

62406200

73917400

All Other

ObjectCodes829082908290

83118319

83118319

831183198311831183118311831984258434852085508560

8575857685878590859085908590

859085908590

8615861686178618

86218622

A B

'346,409.00 iI

0,00 I" , - 1 -iI

, J?, )3.,oOj 35,()3.98' ' o . ~ ~ r ' - _'1I ,():OO-! ,,():()Qf

2 ' ~ ? Q & O Q , ( ) Q J , _ _ 3 J ' 1 ~ t ( ) ( ) J 3 : ~ : : : : : : t 1 0 9 2 l 2 ~ 3 : : 1

0,00 i o , -oO 0.00 i" 'r 1- , 'r'3 6 ! . t 5 _ 8 , ~ Z ? : . . o g i , 35.L??:L754c00-t __16,31?L848.00I'

130,616,068.00 I" . 3Q,2_43,?6L{)0_; n,tj.6,J06,26L,40, 156,17(3:90i _ 1 0 ! ~ 6 7 , ! : , ) ~ 7 . g 0 _ ; ,18,466,?4000;

I2 .35..0..... 00.'.0 :0 0...... '._ , ___ 0 ,00_

: , ) 2 1 . ~ 6 ! 6 4 : 0 0 .. 1

_ 12,1?,,:,}_67,,O()j_ , 1 ? Q & ~ 3 J 7 9 ( ) t __ ?,474.,()6:,),QQ_f

366,993,231.000. 001,

,35,475,7_.00 i129,14,?66,OO:40, 1 4 ~ , 9 9 8 : 0 0 . i

?&96,853.00

I

lo- ___0.91, ,_ _4?.B.1?3_.ClCll, _Clgo L _ O.oOiT ,"", , _ 1 . 4 ! J ~ . 2 . 1 2 ~ 0 : O O J , , . 1 , 4 J 1 . . 2 : 2 . ? ~ g : o o f ___ 1 1 , ? ? ~ . . t L 4 Q L H . ~ ? ~ , O J 7 ( ) Q I 1__ , . , . 1 ? ? . 9 g ~ ! ? . . ( ) 9 , 1?,O_Q,3,6.()Q.+ ____ ~ . L 8 7 : 3 & 1 _ ~ : . . o Q l - _1,Cl();3.l6?I3,goJI . . . . ~ ~ ~ - ~ ! ! - - - ~ ~ : j = - - . --. : ~ ! :

85,.30Z,4J2.0Q . BMl-'U300_1_ 7Q,I1.,522N 1 9.7,3.5.8,583.00i I

IIIi

I 0.00O.O()j 0.00 I ---Ig,go I O:()OjO,oglO,goi o,gg I g . o o ~ 0.001 _().QO: 0.00 I

31,12.0Q.L,691,452,00

Page 4

S1,7gQO L.7 3 ~ , 5 7 ~ . 0 0 + _

Q.OO,

_50,801.60 !438,938.23 j

0,00 \

0.000,000.000.00

51,752.00256,726,00

4

358,038,98O.go

5 J 3 ~ ? L 5 Q ~ Q O f-0,0.0 l

(1081.996.00)1C1,()97,301.00)_i( 1 2 3 , 3 3 ~ . O O ) i i(115,067,46400 )1( 4 3 8 , ~ ~ 5 , 0 0 ) f 10Z2Z,001

_Q090.00 I- ~ - o ~ l

1 L9?3,43Q:9()i

O.()OO,O()0,000,00 1_I0.00 i

( 4 7 6 ! 8 4 7 , 0 0 ) ~

OO.

96,580,094.37.j(3,007,2086511,

N.0,0

0,0.

-65.

0.,11.4

Printed: 3/8/2012 8:26


22/92

Resource CodesPenalties and Interest from Delinquent Non-RevenueLimit Taxes

Sale of Equipment/SuppliesSale of PublicationsFood Service SalesAll Other Sales

in the Fair Value of Investments

Adult Education FeesNon-Resident StudentsTransportation Fees From IndividualsTransportation ServicesInteragency ServicesMitigationlDeveloper FeesAll Other Fees and Contracts

local Revenue

7230,7240All Other

Plus: Misc Funds Non-Revenue Limit (50%) AdjustmentPass-Through Revenues From Local SourcesAll Other local Revenue

In

Special Education SELPA TransfersFrom Districts or Charter SchoolsFrom County OfficesFrom JPAsOC/P TransfersFrom Districts or Charter SchoolsFrom County OfficesFrom JPAs

From Districts or Charter SchoolsFrom County OfficesFrom JPAsAll Other Transfers In from All Others

L O C . A . I , . R E V E N U ~

2011.2.006/07/2011)

650065006500

636063606360

All OtherAll OtherAll Other

2011-12 Second InterimGeneral FundSummary - Unrestricted/Restricted 19 64733 0000FormRevenues, Expenditures, and Changes in Fund Balance

ObjectCodes

8629

8631863286348639865086608662

8671867286758677867786818689

8691869786998710

8781-8783

879187928793

879187928793

8791879287938799

37(),000,OO_!0.00 l

1

_O.OO!

375,000.00 I-_. __ .... [0.00 i-"-,

403,911.64 !- r_OOC))_

O - , D O ! _ _ O . O o ~ 0.9040,00000 i ..... 40,000.001 O , D ( ) ~ 49J()00,OQj9 , 8 9 0 , ~ 0 0 f---- . -~ , 8 ~ 0 , ~ 0 0 . 0 ( ) r . _ 6 , ! 5 _ O L 9 7 . ~ ? I _ 10,?4?!21,ELOQII' ---,--, ." -- ,

20,70200000 I - - _ ~ O ! 7 0 ~ : 0 ~ ~ ~ 9 1 - __ . ? , ( ) T M ~ ~ ~ 2 t 4 __ _J ~ j ? ~ 9 , 8 4 . ( ) , Q Q . i . ___-',.L .~ = L =.:::.::::lj _._ . _ . ___ .-' .0.00 i _ ~ 9 0 1 ... ______ . ___._ ____ . O,_OQ_l .0:001-.... _____.__ .. ._. _. ::L. ._ - ~ o 9 J o . O Q L ",001

1 4 5 , ~ 5 2 . ( ) 0 1

O,OO!0.000.00 Io.ooi

19, 74,934,OOI

150,052.00 i' - - ; . ~ O ~

0.00 :5,OQO,00 i

0.00 I-I23,653,240.00 i

_ ! 5 L 3 ~ ? . o O _1__ 0 .00 110,00 I _ _ ~ ~ Q _ ,

J?,989pOg,OOJ ____ 8,2E3191500 Ii 1248,364.001 248,364.001

0.00 0.901

Page 5

3 5 L 1 9 } . 3 0 ~ _ 379,000.00 10 001_ 0.00 !0.00

5,000.00 I0.00 ;

I10,368,543,54L

_9.,ooj,.Q : O O _ ~

? L ~ 5 , 0 7 4.01\225,813.0Qj

I0.00 l

5

0,00.5,000.00 i

0.00 i24,392,684.00:i0.091.

0.00173,130,992.00 i---""1

24,3400 IQ.QO:'

0.000.000.000.00 ;

739,444.00 :

0,10,001

I0!5,15,983,OO)10.0010,00;

OO0,00,00.03.1

Printed: 3/8/2012 8:26


23/92

2011-12 Second InterimGeneral FundSummary - UnrestrictedlRestrictedRevenues, Expenditures, and Changes in Fund Balance19 64733 0000Form

I Board Approved : Projec ted Year Difference % DifObject I Original Budget i Operating Budget i Actua ls To Date Totals (Col B 8. D) (E/B)

______________________ ~ R e ~ s ~ o ~ u ~ r c ~ e ~ C ~ o ~ d ~ e ~ s ~ ~ C ~ o ~ d ~ e ~ s ~ ____ ~ ( ~ A ~ ) ____ _ + - - - - ~ ( B ~ ) ~ - - __ ____ ~ ( ~ C ~ ) ____ _ + - - - - ~ ( D ~ ) L - - - ~ ~ - - ~ ( E ~ ) - - - - _ + - - ~ ( F ~ )

and Administrators' Salaries

c;ERIlflC;A I E g S _ 8 L . A I 3 I r : : ~

and Administrators' Salariesand Office Salaries

9 L , , ~ $ I F I E D S A L A R I E ~ YEE BENEFITS

and Supplies

and Housekeeping Services

s of Direct Costs - Interfundlting Services and

EXPENDITUBJ=S

ting Software - 2011.2.006107/2011)

110012001300

i I2 , 1 3 1 A 1 2 X 5 ~ , Q O ! 2 ,n9,139,640.00J 1 , ~ ~ 2 , J 9 4 , 7 5 3 . 6 ~ 1 2, t 2 l , ~ Z 1 , 5 E l : 3 , 0 9 _ 1 5,768,047.00 i

___. 2 0 ! ~ 5 Q & 1 L Q O : _2 1 3 , 4 _ ? 1 . 8 ~ ? 9 9 J __ J _ : 2 . ~ , t 3 5 , 6 1 8 . ~ 1 _ 1 ? J 7 - - , ~ 8 g , 4 L O O _ I _ _{4,459,005.0Q}!? 5 ~ L ~ t i S ) , 3 J 1 ' ( ) 9 - 1 - ? 6 6 ! 4 : 5 ~ L ~ ~ 2 : 9 0 i _ _ J l ! h ? 5 J 7 2 ~ , 3 6 i __ 2 5 ~ , J ~ ~ L 8 ? ? , . Q Q _ i __ Jl,66,070.Qoi

1900 ____ 11--___ ~ , J ~ , 4 : 3 0 . 00 t--- __1H,8_8AA I?:9Q+ _____ 4, 9 8 1 - ? ? Q . Q ~ t J_EE_8_2.,?tiZ:QQ 1 _ - - . i ? _ & ~ 8 , 3 Z ~ QO) 1I 2 , 6 ~ E O , 4 4 7.00 t : S 7 2 3 ~ 9 0 _ 5 ~ ! ' O O _ r 4 9 ' 9 7 " 3 6 5 ' W _ I _ 2 ' i l l J l ~ ' 1 J ' l , Q ~ I ' --'1"76,733,00 i--21002200230024002900

3101-31023201-32023301-33023401-34023501-35023601-36023701-37023751-37523801-38023901-3902

41004200430044004700

510052005300

5400-54505500560057105750

58005900

I. _ 2 g o " , , 9 ( l A 5 ! J l O 1 2 J 3 ' 2 4 1 , 4 _ 5 1 ' 0 0 _ ~ _ 1 1 1 , i i 1 9 ~ 4 " M 8 1 222Jl55"5.3JlQ1 (9,713,699,od259,I77,2..oo 258,I?9'?I6_,OO+ J6.?.i54'?F7 284,Q14J3ti.QOi (25,114,859.00)1

18,l)89,42.0Q 20,829, 755.00 1 1 1 , 6 ~ 8 ! ~ 7 0 , 0 8 2 0 , 1 7 3 , 2 0 _ 0 ' O O I 656,555.00 i. __ W.L),15.()Q .. ; ; - ~ , ~ J ~ , ; ~ ~ . ; Q r 1~ ~ , 1 ~ 7 . , 0 9 0 . Q E 3 2.13,891,4l.00i 11,527,879.00~ , ? _ 9 _ , 5 n O O I 9 3 , 7 1 _ 2 , : 3 ? J . ( ) 0 + 4?,816,14J:2 1 8_2,346,}Q.QO 11,375,697.00

794_,81],844.001 812,.142,660.00 (__ 462,715,763.63J 823,411,O7.00 i (11,268,4?7.00)[

I211,810,49Q.Q.O'i94,146,521.00 !-1

21SA05,826.00 1_ 12A,551,535,671.218,1.33.JQ80o.l93,98Q,705.00 1 5 5 , 0 7 ~ , 0 2 ? , 5 7 1 E 1 8 1 3 E 3 ~ , Q 9 . 0 Q i

{2,727,482 ,00)(4, ~ 8 2 ,364,00)

100,762,244.001-,.-------,.- --j575,80518.4,OO I61,291 .c!3..9.00 I

104,022,6490 i 54,480,070.24 1 98,21},6.t8Q.Qi5 ? ~ , l 8 7 , E 3 { ) 4 . 0 0 1 . _ ~ J 3 , 9 _ 4 _ 2 , 1 9 4 . 4 , _ 558,7A9,7nQO t 1 , 8 Q 9 , Q ~ 0 . 0 0 r16,237,831QO i6?J4:,368.00 ___ glil_8&5041 i 6Q,_347,1?l:QQ I2,399,239.00 :

.

6 3 , 5 8 1 J ~ ~ 0 0 205,765.00 i----- - - -- i3J86,S)6400 I _ 36,2,?4.7? II I2 8 _ 8 J ~ 9 S ) ! 5 _90 I -278,479,?A9:00 I .'.'43. 42._.. 42_ - " . 6 ~ . - . 4 0 .. 3 0 0 0 0 07.. I' _ 2 5 2 L ~ 6 4 ' 2 0 ~ : ~ : i - 2 6 ' 1 1 5 ~ 0 : 3 : . : : I

r .. 1 ~ : ~ ; : : : : 1 , : : : ~ : , : ~ ... _. ' 1 ~ : : ~ : : ~ ! ~ ! ( : : : ' : : : : : ) 1 11, 1 1 2 & 3 8 ' 4 5 3 C ~ I _ M1J,1 , : 3 8 _ ~ , Q Q '

1. . z s ~ : ; : ~ ~ : ' : : I. ! , e ~ J 6 6 , 9 g 4 ~ ; I __4439M5900

I I I Ii -- ~ 1 , ~ 5 _ 4 L Q n . Q Q j ____ 4 L 4 1 ? , ~ . Q ! . Q 0 + ___ { 1 1 2 5 3 . & 9 ~ ' ~ E } 1 " 8L4g9_2J99_f{22,02Q,614002!_1 999,4:i2 00 1 _2,.2lQ&01:QO_.f__ J .!,?83.49 ._ 6 6 l , ~ 4 1 : 0 Q . ! _ _ J ! 6 n ~ 6 0 9 0 \

297,177,90 600 236,208,823 00 1 _ l : 4 : , ~ 1 1 , z E 3 1 . 4 147,362,387.00 i 88,846,436.00 I- 1~ , 4 5 3 , 7;;' ;8,050 161 1 8 6 = " 7 8 8 g ~ , : :.~ . ~ :_:... ~ . ~ . T . I _ ._... ,(1 , 1 ~ 9 ,642.QQ)

454,95900 j 657,987 00 1 ? 2 ~ ? I ~ : Q ? 1 '.' , ,236,91l.00.:35,4401t20.00 313,620,Q7900 I l ~ . L Q E l Q , J Q7.9 I 24.6,07tiL520.00j., 6!,s44,559,OOr

I Ii I8 3 , 7 1 ~ , l l ( ) Q O l ?8,105,??.OQ.j , 4 Z J 5 1 0 , 7 8 ~ : 3 2 i

8,515,916.00 i----.. 1I445,942.00

29,377,373.00110,321,108.00 I 6 , 1 ~ , 3 7 ? , O O iI0.00 I--I

__Q,QOi

1 0 , 1 0 0 , ~ 6 6 , O O I551,603.00;

29,377,663.00 l110,453,801.00 I

_ 60,975,666.QO I, - 0. 09 1

O:OQ: __ _I

5,716,058.50403,818.28

7,209,128.00 .50,377,952.0922JJi5t247.41

0,00 !o_Qol! I_ A ~ ~ L 8 1 7 ~ 314:9_0-L_ _ i 5 ~ 1 , ! Z L 2 Q l : 9 . o ~ ____ ~ : 3 , - Q . ~ 1 J . ? z : : 3 1

2 1 , ~ T ! A 9 3 . 0 0 1___2?L96Jti1:3 oQ_j___ 1 ~ ~ 3 1 , ? ? - , - f 3 I _ 819,]9AL?ttO_QJ , 8 5 j , ? ? 8 ' ? 7 ? Q o J . 2 A Q 1 E 3 5 ~ L 8 ~ ? : 6 J _ i

Page 6

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589 86Q.QO23,916, 7 2 ~ , O O

106,936,858.00.I45,410,659.00 l

Q,ooi_,_O .oOi

3,599,304.00)(38,257.00)1

5,460,940.00 i3,516,943.00 I

15,565,007.000.00

__?:112_??,O?7-0Q_!11Q,414,18?QO I_ ? 4 1 F ? ~ 6 7 - 9 Q i __J1,216,154.00)i

I I7 ~ 9 , l ~ i 3 & t i _ ? Q Q L1Q.4,939,821.00 I

6 Printed: 3/8/2012 8:26


24/92

Resource Codes

(excluding Transfers of Indirect Costs)

Attendance Agreements

Payments to Districts or Charter SchoolsPayments to County OfficesPayments to JPAs

of Pass-Through RevenuesTo Districts or Charter SchoolsTo County OfficesTo JPAs

To Districts or Charter Schools 6500To County OfficesTo JPAs

To Districts or Charter SchoolsTo County OfficesTo JPAs

of Apportionments

Debt Service - InterestOther Debt Service - Principal

65006500

636063606360

All Other

OTHER gUTGO(e)(cluding Transfers ()f/lldirect9gsts)TRANSFERS OF INDIRECT COSTS

Indirect Costsosts - Interfund

tjERQU_T t.7Q - TRAt\jFE':R$ O f l f \ J Q I R E : C T ( ~ Q S I

~ ) ( E E : N [ ) I I 1 H 3 E : _ $ _

cial Reporting Software - 2011.2.0fundi-a (Rev 06/07/2011)


ObjectCodes

19 64733 0000Form

_!)89..1}0.2

610061706200

__ ~ 9 4 , 7 5 0 . 0 0 _(/{752 1.002j

' . . ~ . c+ .......... ,." =. .., . --= ... -=+- .... 1 ~ L ~ 1 6 . J 6 2 . 0 0 1_630064006500

71107130

714171427143

721172127213

722172227223

722172227223

7221-72237281-7283

7299

74387439

73107350

43 ,882 326.00

384,487.00 .< l , 5 < t ~ , 8 2 . . O O I

.. 5 _ , 5 8 Q , n ~ 0 0 .

2.,522,801,931 ~ , 2 3 ~ , 4 1 9 1 E l

I

o.ooi1 J 1 , ~ 6 0 , 7 Z l 1a8,OElZ.89i

198,00..000,I. 1 64(),08 ti,QO I

~ , 0 2 7 , 5 ~ 6 0 0 _ i

o.,QQ.) _.. ........... 9 . Q Q _ ~ _ 0.00 i _a.QO.l(2.6LElQ2.,E)lLQQ)i- (26,802,568.00)1 .fIO, 7 . 6 0 ~ ~ ~ ~ r ___ ( 2 _ 6 , 5 2 9 , . ? < t ~ ( ) Q ) l

---lj: .. . ( ? ~ 2 ' 5 7 7 0 0 t ~ ( ~ 6 ~ ~ ~ , ; o ~ ) 1 . . . ( 1 % L 6 0 ~ 8 ) 1 ( 2 6 , 5 , 9 " 3 4 3 ~ 1 6,09_


25/92

IN

Redemption Fund

Special Reserve Fund

SOURCES/USES

Emergency Apportionments

Proceeds from Sale/LeasePurchase of Land/Buildings

Transfers from Funds ofLapsed/Reorganized LEAs

Proceeds from Certificatesof ParticipationProceeds from Capital LeasesProceeds from Lease Revenue Bonds

of Funds fromLapsed/Reorganized LEAs

Other Financing Uses

Education 2011.2.006/07/2011)


8912

89148919

76117612

7613761576167619

8931

8953

8965

8971897289738979

76517699

898089908997

0.00

1,0(34,000000,00

17,?46,000.oq.LI18,91 C W o o . O O ~

.0,001D,OQiO,OO!

Page 8

47,960,349.00103,051,201.00

22,236,550.00.000

,000

45,994,79200 i128,215,321.00 .

8

19 64733 0000Form

0.00 i688,096002,173,641001

I

I(4:,488,752.00)1. i090 i

i

0.001OW:

(22,640,925.00)11,965,55700 I-

(25,164,120.00):

0.000.00

0.00.0

0.0.

Printed: 3/8/2012 826


26/92

County

Revenue Limit SourcesFederal RevenueOther State RevenueOther Local Revenue

Certificated SalariesClassified SalariesEmployee BenefitsBooks and SuppliesServices and Other Operating ExpendituresCapital OutlayOther Outgo (excluding Transfers of IndirectCosts)Other Outgo Transfers of Indirect Costs

Resource Codes

2011-12 Second InterimGeneral FundUnrestricted (Resources 0000-1999)Revenues, Expenditures, and Changes in Fund Balance19 64733 0000Form

Actuals To Date I IBoard Approved Projected Year DifferenceObject Original Budget Operating Budget Totals i (Col B & D)1Codes (A) (B) (C) I (D) I (E)I I I 1II I 1 I

8010-8099 1 __2,826, 7 9 _ ~ , 8 ~ . Q O j 2 L 8 ~ 2 ' I 9 ~ ' 1 9 5 ! Q Q I __ 1,547L()Q?,E312'2I ? " ~ O Q , 3 . 1 , 0 ~ : 9 Q . I_ (22,17,9],OO)j8100-8299 I _ n 2 8 L 3 _ ~ 5 _ : 9 Q f _ 22,925,000,00 1 Z L 4 ~ g 5 ' - E 3 - t _ ~ _ ? 1 ! ~ ! j 9 1 : Q O + _ J L 5 ~ ~ L ~ Q , Q - Q 4 - -8300-8599 1 ! 2 J 1 , 2 4 : , ~ 2 6 , O O l . 1 ! 0 1 ~ ! Q 2 9 L 9 ~ , - O O _ i _ ~ " t J L 7 Q 1 1 , L Q ~ 1 ! ~ 1 5 , ] 4 J : 3 Z L ~ & 8 5 , 8 0 2 } L

8600-8799 I 4, , : : : : ~ ! ! : ~ 1 4 ' 0 ~ : = ~ ! ! +; , ~ ! : : : ! ~ : ~ : : l n ; ~ ~ : ~ : ~ ! : : : : : ~ i 548.25800 ,Iii I i::::: I " : ~ : ~ ! : : : : ~ ~ - r " ; ! : : : : ~ : ~ ~ f l " ~ ~ ~ : ~ ~ ! : I ~ ~ : ~ : : : ~ ! ; ~ t

3000-3999 1 _ ~ ~ ~ ~ : ; 8 ~ ' ~ ~ ; ~ ~ ~ I - ~ ~ _ ~ , ~ ~ ; : ; ~ ; ' ~ 0 ~ _.- A I L 6 _ ~ ~ J 8 , 9 9 _ 1 ~ _~ g z ,(314,133,00Ji],9(36, [34:09Q I

. (9,125,QO,OO)i27,435 824,OO i

4000-4999 i 13.:2,580,?4:.QO l _ 1 1 6 J 3 _ 2 _ 2 L ~ Z , Q O _ I , ... _ 4 ~ 3 1 , 3 3 5 : 2 9 J 137,597,775,QQ_; __ ( 2 Q , 7 7 4 , 8 9 7 , Q 0 1 ~ [-5000-5999 1_ 2 2 ~ , 4 ~ 8 , 5 8 T Q O i 2 ? , . l ' ) l ~ 1 2 . Q _ 0 1 1 1 ? 7 ~ , 3 1 7 , Q 2 j 20z,5n 1 : 3 ~ , Q O r _ 49,418,353,OQ_16000.6999\ _18,242,25rQO i g72,5Q4,OOi 9,639,862,52 f _2:3,559,5Z:3,90 I 30,168,931:Q9i71007299 ! I 1 ; I I: : : : ~ : : : : i - -?Lt )8Q,n--Qo+ _ t ) ! t ) ~ : 3 0 } : _ 0 0 + ____ J:3,067-'8_9_11_ ___3,027&8600+ Z,555J21,OO !

_ ( t 1 3 - 1 Q 4 3 J g Z ~ Q Q t _ 041,11,414:OQ21 _J 1 4 : d : 3 ? , Q 1 ~ J ' ) L ( 1 ~ ( ) & ( 3 1 ! 3 4 Q , O O J i ( 1 E 3 , 2 8 8 , 1 3 4 0 0 ) i

% Diff(E/B)(F)

EXPEN.:.:D::...:I.:.TU;::..Rc.;:E=-S=--______________ - t - . . . c 3 = - < . : , 2 : : . . . : 1 - " - 7 = , 3 - = - 8 o : J . . . : . : 1 9 : , . . : : 8 - ' - " , O " " 0 - t - - - ~ 3 " " , 2 - ' - 7 4 ' - ' - , 0 : : . . : 9 _ " 0 . c ; : , 3 _ = . 0 . : : . : 3 , _ = _ 0 0 ; : ; . + _ 1 ' - L , 8 : : . . : . 7 - ' - 7 . c , 8 - = - 8 5 : : . L , 6 . : : _ : 5 : . : : 0 - : , : : , 8 c . : . 4 - t - - - - = - 3 e , 2 ; ; . . : 0 2 = - e , 7 : . . . ; ; 3 : c : : 2 ' - ' - , 7 . : . 7 7 C - : , . : : . ; 0 0 = - t -_____ t---_ _OF REVENUESEXPENDITURES BEFORE OTHER

USES A5 - B9

Interfund Transfersa) Transfers Inb) Transfers OutOther SourceslUsesa) Sourcesb) UsesContributionsTOTAL, OTHER FINANCING SOURCES/USES

Dept of Educationing Software - 2011.2.0fundi-a (Rev 06107/2011)

939,191,682,00

I8900-8929 f- . _ . O.:OQji76007629 i _ 2 1 3 , 1 , ! s ~ L Q Q : .

I .8930-89791 18 910 , Q 0 9 ~ 0 0 7630-7699 f 0:09)8980-8999 l {816,612,591 ,8711I 1,011,321,188,87)1

Page 1

I749,724,639,00 II

___ O,go J.103,051,201,00 i-.-------- -----1

18,9J_0,Q90,QO[0,00 i

{820,855,093.36)1(904,996,294.36)1

251,396,718.84

31,699,727,20 I - - ~ - - - - _ - _ I -

I

~ 6 , 4 ? 4 , 0 1 1 !0.00 I-~ ' "

( 4 9 4 , 6 0 4 , 7 4 7 . 0 0 ) ~ (526,268,000,19)1

800,778,722,37

O,()O_ 1 ? , 2 1 5 , ~ 2 1 , O O 1

18,910,000,00 !- .. - . 10.00 '. . . . t

{820y214,274.21 )j(929,519,595.21 )1

9

0.00 0.0

Printed: 3/8/2012 8:26


27/92

2011-12 Second InterimGeneral FundUnrestricted (Resources 000 0-1999)Revenues, Expenditures, and Changes in Fund BalanceIi Board Approved I

19 64733 0000Form

% DifObject Original Budget I Operating Budget I

________________________ R ~ e ~ s ~ o ~ u ~ r c ~ e ~ C ~ o ~ d ~ e ~ s __ ~ C ~ o ~ d ~ e ~ s ~ ~ __ ~ ( ~ A ~ ) ____ +i____ ~ ( B ~ ) ~ ____ l- - - - - ~ ~ - - - - + - - - - - ~ L - - - ~ - - - - ~ ~ - - - - r _ - ~ : IN FUND

(C + D4)

Beginning Fund Balancea) As of July 1 - Unauditedb) Audit Adjustmentsc) As of July 1 - Audited (F1a + F1 b)d) Other Restatementse) Adjusted Beginning Balance (F1c + F1d)Ending Balance, June 30 (E + F1e)Components of Ending Fund Balancea) Nonspendable





e) Unassigned/UnappropriatedReserve for Economic UncertaintiesUnassigned/Unappropriated Amount

f EducationFinancial Reporting Software 2011.2.06/07/2011)

97919793

9795

97119712971397199740

97509760

9780

97899790

I. --,,3],1I0,66072 ___ 6 3 2 ' 1 7 9 " 6 6 0 ~

0.00 i 00 0 I~ ; 2 ' ; 7 0 ' 6 6 0 7 2 1 - - 6 3 2 ; ; ~ , 6 6 0 ~ 1

(86,480,995 16)1 o . ( ) ~ l I 5 4 5 , 6 8 ~ , 6 6 5 . 5 i 63?L1ZOQ}2 11__ 1 n ~ Q ! 1 5 ~ ' E > ~ ~ ___ 1 7 - , ~ 9 , 0 0 5 , 3 E > _ I If .. __ 0 8 0 2 , m . 0 ~ _ _ M,,


28/92

tion

Aid Current Year

Resource Codes

Entitlement - State AidPrior Years

& District Taxes

Fund (ERAF)

(SB 617/699/1992)Delinquent Taxes

(50%) AdjustmentB _ e v ~ n L l e L i r n i t o u l c e s

ransfers - Current Year

s - Current Year

0000220024306500

All Other


ers - Prior Years

Reserve Funds

ARRAl

of Educationng Software - 2011.2.006/07/2011)

3000-3299,4000-4139,4201-4215,410, !3JO

2011-12 Second InterimGeneral FundUnrestricted (Resources 0000-1999)Revenues, Expenditures, and Changes in Fund Balance19647330000Form

ObjectCodes

801180158019

802180228029

8041804280438044

8045

80478048

80818082

8089

8091809180918091

80918092809680978099

8110818181828220826082708280828182858287

8?9()_

'

1II

.J.-, _1 5.il,.J,-,1,lL12,2. ,9_01_6 5 L447,642,.9Q_0.00 i

7,355,09'7.00 !

5,OQ,887.000.00 i

5,956,643:07 ii

0.00 :

. { ! S . , ~ 3 4 ! 6 ? J , O Q ) l _ ___ '1,2'74, 1,QQJ_

-.. - -.-,--.-- r' -I

I

__ 1,362, 1 6 7 . 0 0 _ ~ o.oQi,

__ !3,599,881.ooL

0.00 r- IQ.OQ\0.00

.7 4 7 A ~ 7 L 6 7 , Q . 9 1 _73.2..dLn4.go [ 4",.1,.010.-. ~ Q , 8 . - . 2 , 2 ...1.. .,-.1I,.. 747"015, 0 ~ 9 , . O O ~ 14,647,3SSc091& Q . o , . 0 ~ . 9 Q _ f . 3? ,g?9 tOO i 3Q,2Z.1,69 9:06 ___ ~ . b . 6 1 3 , 2 ~ 1 . 0 . Q _ j _ g.OOI

1__ 58'672'373'00l 58,186, 778.00 i _ 4 _ ~ ! ? 1 1 2 8 3 } Q l __ _6 . 3 , 4 4 ~ , 3 J I . o . o _ + _ , 2 6 2 , 5 ~ ~ , . 9 0 , ~ _ 1:_ : -.-,::.: _ ~ _ : _ . _ : , : . : . - . ' . - . ' ._ ' . - - - ~ ~ ~ ~ - ; ; . ; ; _ - ' - .__3})88 84,6i-- ___ ~ ! E 6 L 1 : Q ( ) _ ~ _ - 3 5 _ 2 , ~ ? 9 . Q O j _ 4.. _ ? ~ , 4 . 1 9 , ' < ~ 0 8 . Q Q ___ 1 4 - , - ~ ? ! ~ 4 3 , 3 _ ~ .'. _. JJ.4,117J?il,Q()li_ , ( 4 3 , 5 ~ ! ~ 9 7 0 0 J , _ -148:I II

,.?,OOQLQ.Q.9,0Q _I

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I10,670.00 I---"-r0.00 i

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},?2,755.43 1I

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!_71J371 .OO\

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I

( 5 ! 3 ~ . ( ) . o ) 1-_ 1 , ~ h : 3 ? ~ ! 6 2 , 4 :. _ ? , g 6 7 , 8 . 4 9 , 9 E ) 4 . 9 0 _ ~

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68,137,515.00O.OO_f

10,670 00 ;o.O()i

(5,335,002L{29,()91A7.OO)j

._1,451,41000) ~ 0

Printed: 3/8/2012 8:26


29/92

School Additional FundingCurrent YearPrior Years



Ed. TransportationApportionments - Current Year

nts - Prior Years

- Unrestricted and Instructional MaterialsSubventions

Restricted Levies - OtherHomeowners' ExemptionsOther Subventions/ln-Lieu Taxes

AlcohollT obacco Funds

Reduction Facilities

Prevention Grant

OTHERSTATE RE\iENUELOCAL REVENUE



Community Redevelopment FundsNotSubjecttoRL R ~ d u g t i g n

Educationg Software - 2011.2.006/07/2011)

24302430

6355-63606355-6360

650065007230

7090-70917240All OtherAll Other

72506650-6690

62406200

73917400

All Other

2011-12 Second InterimGeneral FundUnrestricted (Resources 0000-1999)Revenues, Expenditures, and Changes in Fund Balance

83118319

83118319

831183198311831183118311831984258434852085508560

8575857685878590859085908590

859085908590

8615861686178618

86218622

Page 4

.717,634)976.001,079,029,939.00

423,239,950,.32534,577,750.11

I

19 64733 0000Form

. (115,Q67,44,00)i

% Dif(E/S)(F)

. ( 1 3 8 ~ ~ ~ ? , O Q ) I ...... .C.C :106J27.QO I

I0.00 I

0.005,915,97200

0.00

830,004,378.37 j 112,369,402.37--- "--"--- 11,0811 915,741.37 2,885,802.37

.0.00.

12 Printed: 3/8/2012 8:26


30/92

Penalties and Interest from Delinquent Non-RevenueLimit Taxes


in the Fair Value of Investments

Adult Education FeesNon-Resident StudentsTransportation Fees From IndividualsTransportation ServicesInteragency ServicesMitigation/Developer FeesAll Other Fees and Contracts

7230, 7240All Other

Plus: Misc Funds Non-Revenue Limit (50%) AdjustmentPass-Through Revenues From Local SourcesAll Other Local Revenue

InOf Apportionments

Special Education SELPA TransfersFrom Districts or Charter SchoolsFrom County OfficesFrom JPAs

ROC/P TransfersFrom Districts or Charter SchoolsFrom County OfficesFrom JPAs

Other Transfers of ApportionmentsFrom Districts or Charter SchoolsFrom County OfficesFrom JPAsAll Other Transfers In from All Others

REVENUE,

of Education 2011.2.006/07/2011)

650065006500

636063606360



8629

8631863286348639865086608662

8671867286758677867786818689

8691869786998710

8781-8783

879187928793

879187928793

8791879287938799

Original Budget(Al

Board ApprovedOperating Budget(B)

rOWl,O,.()OI_

1 9 ) 7 4 6 , 9 ~ 4 : ( ) o i ,

I5 , 3 ~ ? " - 0 0 1 ! 0.00

44,002.1212 :90 j0.00 !

I0.09J

Page 5

0.000.00

,44,,2..51,2.12.:00

Actuals To DateIC)

0.00 I1 9 , 8 ? 4 , 4 5 ~ . 3 1 i

().Qoj0,001

Projected YearTotals

13

(D)

4()!),00Q,09_0 .00

0.00 .

0.00a.o()2.4,3_92,684.00

19 64733 0000Form

Difference(Col B & OJ(E)

30,000.00 :--'--' I

_0001,goo

0,00 ;358,t?16.00 i

( 1 A ~ 5 , 9 0 0 a O ) 1 _0.00 i

0.00 I

665,650.000.00_ 10.00 '

0,3:

Printed: 3/8/2012 8:26


31/92

and Administrators' Salaries

BENEFITS

Insurance

BenefitsBENEFIT?

AND SUPPLIES

IES

of Direct CostsInterfund

sulting Services and

ERATING EXPE:f\JDITURES

Dept of EducationReporting Software - 2011,2,0fundi-a (Rev 06/07/2011)

2011-12 Second InterimGeneral FundUnrestricted (Resources 0000-1999)Revenues, Expenditures, and Changes in Fund Balance19 64733 0000Form

,, i ' , I '

f " 4 : : : : : ~ ~ : ~ : : i .1 4 ~ : ~ : : : : ~ : : : 1 _ 8 : : : ~ : ~ : ; : : : J L 4 ~ : : ! : ; : : : : : ~ I ; : : : : : o : : : : ~ 100120013001900

~ _ 1 ! ! O L 8 ~ , 7 7 4 , 0 0 I 1 ~ 4 , 0 5 8 , 9 6 2 , 0 0 _ 1 _ 8 0 , 9 0 ~ ~ i ' ~ 1 ~ 6 _ 1 ~ _ 1 J 4 , 6 8 6 , 8 4 5 ~ O O I 9 - , - ~ 7 1 , 1JLOO _20,531L2QLQQ! 2 5 , 9 2 3 , 0 - ! ~ 00 r _ ~ , 5 _ 6 6 1 a 3 3 2 1 __ 0,(3,674 5,256,3]500_:

-0,3~ ~ ' 4

__tL?O}

0,5--"76'h 02,El4MQt 1 75,6J.L821,OO 1 " O Q 1 J 5 0 , ~ 0 7 ,461 ,J4L51 ,067 00 ;__ 7,966,734,00j21002200230024002900

3101-31023201-32023301-3302340134023501-3502 [

I36010360213701-3702 I3751-3752 'L_I3801-3802 [3901-3902 f

I-r!I

4100 I4200

I4300 t1-4400 i14700 l

II510052005300

5400-5450 i550056005710 i,5750 [-580O5900

,I! I3,961,158(3:01 4,383,491,001 ?,640,21t601 5,4:46j 886,Qq j" n . Q 6 ~ , 3 9 5 , 0 ( ) 2 i ~ 2 4 31 7 , ! ) 8 7 ' ~ 4 : E i , ( ) Q ' I ' 1 1 6 ~ & ! ! - ' - i ' 3 7 , 0 , Q l i 1 , 1 , 6 _ L O ? 7 J 7 3 ~ a 4 , 189,402,600,00 i (19,,_5,,13,863,,0,,02,1 _ _1",1,_",_ 1 . 3 , ~ 0 5 _ J ? 0 , O Q , i , ,14,7:2 ..'708 ,00 I 9 L Q ~ , 2 7 0 , 8 0 ' ' ~ ~ ~ ; ~ , Q ; 2 , ~ ( ) J (753,324,()()1 -5,1156,865,115,00 I 166,439,901,00 ' 104,061,843,161 161,150,353,00 I ? , ? ~ , 5 4 : . o o L ~ ~ ~ 1 8 ~ ~ ~ ~ ~ ~ ~ ~ ] ' , ' ; ; ~ ~ 5 ~ ~ ~ ~ ~ ~ ~ J - ' ~ ~ ; ~ ; ~ ~ ; ' ; ; ~ ' ~ ; I : ' ' ~ ~ ' 6 4 ; , ; ; ~ , 0 - ~ j i

37(3,508,448,00 i 3 9 2 , 9 4 1 , 8 1 8 , ( ) 0 1 2 4 7 , 6 8 4 ~ 6 3 , 8 , 6 , 4Q2,066,824,90,i6,916,028,00 I---",.- ._-- .... --"1

( 9 . , 1 2 5 , 0 0 6 : 0 0 ) ~ __

138,811 13159.,00.\47,957,86712,


32/92

and Media for New School Libraries

\L OUTLAY

Resource Codes

(excluding Transfers of Indirect Costs)

Payments to Districts or Charter SchoolsPayments to County OfficesPayments to JPAs


SELPA Transfers of ApportionmentsTo Districts or Charter Schools 6500To County OfficesTo JPAs


Debt Service - Interest

65006500

636063606360

All Other

Other Debt Service - Principal

OUTGO TRANSFERS OF INDIRECT COSTS

t Costs - InterfundO U T G 9 ~ . T R A f \ J ? F r : : R S OFINQIf3ECT CQST$

EXPENDITURES

Dept of Educationing Software - 2011.2.006/07/2011)


ObjectCodes

610061706200

630064006500

71107130

714171427143

721172127213

722172227223

7221

722272237221-72237281-7283

7299

i2 . 9 6 ~ 0 0 Q 9 0 1 .7Q,()Q9:00 i

4,761,564.00 !------------11

12,3413,090.90 1I7m),150.00 l69,.13'nOO

.. . 1 8 J 2 4 ~ l : 2 ! 3 7 . 0 0 f

O:OOj._

- ~ ~ ~ I 0.00 '---10.00 I- ~ - , - ~ r

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131,5.4309.5 3 1 7 ~ l l 5 0 4 . 9 0 j

,I. ....9:QO_I

_ ?!30A_6,OO l1

i0.00

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5,136J36.85 I:4,201,844:1 i

55,020.140:001

.9,639,l2:52 !1

0.00 I ~ ~ ~ ; ~ ~ - 1 ~ ~ 1

Q:9()J 0.00 I 0.00 I.... . - . - - ~ - . - - ...... ... i

1 ~ 7 , 2 4 3 : 0 Q i _?3,559,573Qo.i

I

9 ~ , 9 4 6 : 0 0 ( _ 0.00

19 64733 0000Form

1],307,26 l,90 Ii. (457,73 9:09)(_.

-282.730,168,931.00

74387439

-- -- - -- OjlO L -- -- 000r-- 000 j384,18]. 00 J ""4,4,,7 .001_ __ _ O,OOt1fl8,00oo.QL

4, !345.,8.2.QOi. . . . 4 1 5 4 . ! L ~ 1 3 ~ . O O J _ . 1 t L . ~ 6 Q , I 7 . ~ . _ _ .. _ l , 4 g ~ 9 8 5 " O O . i.

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33/92

IN

Redemption FundInIN

ounty School Facilities Fund

I ~ T E R F U N D TRANSFERS_gUTSOURCES/USES

ApportionmentsEmergency Apportionments

Proceeds from Sale/LeasePurchase of Land/Buildings

Transfers from Funds ofLapsed/Reorganized LEAs

Proceeds from Certificatesof ParticipationProceeds from Capital LeasesProceeds from Lease Revenue Bonds

of Funds fromLapsed/Reorganized LEAs

USES

, OTHER FINANCING SOURCES/USESb + c - d + e)

of Education 2011,2006/07/2011)


8912

89148919

76117612

7613761576167619

8931

8953

8965

8971897289738979

76517699

898089908997

'I

IIr-II -J.-

14,946,604,000,00

o,go 0,09I'

0.00 I 0.Q


34/92

2011-12 Second InterimGeneral FundRestricted (Resources 2000-9999) 19647330000Form

Resource Codes

Revenue Limit SourcesFederal RevenueOther State Revenue

Revenue, Expenditures, and Changes in Fund Balance

ObjectCodes I

I

I80108099 i8100-8299 Ii8300-8599 i

t8600-8799 !

, Board Approved iOriginal Budget i Operating Budget I(A) i (B) :

\II

I I181L116,Z86,00j _ 1 7 0 J 3 5 9 , ~ 2 5 , ~ ( ) 0 1 ~ 1 1 , 5 4 2 L 3 7 4 , Q 0 ~ .. .9 : 3 ~ 2 , 6 7 4 , E 3 6 1 . , Q O i~ g ! ) J ~ 9 3 , O ? ~ ,90 1 8:32 9:38, ~ ( ) L Q o . i

I I?S1Jn161,QOi 44,1.90,1,27,OQ

Actuals To Date(C)

.9)&5J & ~ 2 , 0 0 1 : 3 Q O ! ~ J 6 1 7 J 3 3 ii5 9 7 . , 4 ~ Z , H ? , 5 2 i},714,?ZLI3 !

Projected Year ITotals(D)

II

Difference(Col B 8. D)(E)

12 8 , . 9 0 ~ ~ . 1 1 J , ( ) Q I t141,410,OQ)1805&7AQ2,()Q! (122,796,259,00)18 2 7 , Q 4 : , ? 9 ~ L 9 8 j [email protected]?93,011,02)[. ??A71,3:39091 (15,818,188002:

1,947,489,350,00! 1,980,263,220,00 I 915,578,733,88 i 1,830,303,751.98 i

Certifioa'.d Sala,'e, 100-19991_ 9 2 B ~ 2 0 : z , 6 0 7 J ) < J 1 9B6, ,66,0_31 00 1 5 1 6 ' ~ 1 9 ' 55Jh31'Classif ied Salaries 2000-2999 I 418,309,396,00 1 4 1 ~ ' 2 ( ) O J ! 3 4 2 . ( ) Q l . . . 2 J , ( ) 3 1 , 1 ~ 9 J 7 1 Employee Benefits 3 0 0 0 - 3 9 9 9 1 ~ 7 7 , ? 5 ? l 4 ~ ' ( ) ( ) . i .. ~ 7 5 , 9 1 ! ) , 4 ? O O i .?93,1?3J30AO j . ~

I~ f 3 4 , 9 ? 8 L 0 3 2 . 0 ( ) . j 4 2 1 , 3 4 4 ! 2 6 ~ , O Q I

I558,952,791,00 !..... .. ............ r10?,4UJ1:0()j

3 , ~ 0 9 , 999,00 i(2,143 ,421,00)11 6 J ~ 6 ? ! 6 3 5 , O O i 8 8 . 1 3 1 9 , 4 5 6 , O ( ) I ~ ) Books and Supplies 40004999 2 3 2 , 8 5 ~ 9 , 5 5 6 , 0 0 1 1 9 6 , Z W ! . 2 g 1 . Q 9 . ~ I ~ ~ ~ 4 L 7 ? 8 , n ? : 6 6 ; .

Services and Other Operating Expenditures 5000-5999 i 5 . 8 1 L 3 6 } ) ? 4 . 0 ~ L i _ ! ) ~ L 2 9 3 1 1 8 . , Q Q i J ? : 3 , O ? ~ . 2 0 ..~ ~ j .41, 7]1J17:00 r _ ~ 2 1 , 4 ( 3 ? : O O i ~ Capital Outlay 6000-6999 l 2 5 , 6 ~ , 0 6 ~ . Q ( ) . ~ . 32..o.?6,962,gO 1. ? , 5 . 9 : 3 ! 5 ( 3 ' E > 4 1 ~ 3 0 , 3 9 3 ! ? ~ 7 , 0 0 1 1,693,705.00 jOther Outgo (excluding Transfers of Indirect 7100-7299 , I I [I I I

% Diff(E/B)(F)

Costs) 7400-7499 [ . . . . Q , ( ) ( ) . I . . . ~ Q & Q j ~ 0,00+9,OC)i~ ~ ~ : : ~ : : ~ : ~ ~ ~ ~ : : f Indi,ect C o ~ s 7300-7399 i' 2 ' : = : : ~ ~ ~ ~ ~ i 2 ' ~ : : ! : : : : ~ : ~ ~ j 1' 2 : ~ : : ~ : ! : ~ : _____ -__' i I "i i__________ ... ....:(c:;,93=-.:1CL:, c::.8.:..J,7,-=-:35:..,.:4.:.::,0':: 0)CJ...-.... .C(9:,::2:.=,.5,>=.36::.,.:5:J..:,3:,.:::3.::::3,.::::00::.L,)L(343,081 ,836.42)1 _ ~ 5 , 6 4 6 , 0 5 0 , 0 2 ) r Interfund Transfersa) Transfers Inb) Transfers OutOther SourceslUsesa) Sourcesb) Uses

Dept of Educationncial Reporting Software - 2011.2,0fundi-a (Rev 06/07/2011)

8900-89297600-7629

8930-89797630-76998980-8999

Page 1 17 Printed: 318/2012 8:26


35/92

tionIN FUND+ D4

RESERVESBeginning Fund Balancea) As of July 1 - Unauditedb) Audit Adjustmentsc) As of July 1 - Audited (F1a + Fib)d) Other Restatementse) Adjusted Beginning Balance (Fic + Fid)

(E + Fie)Components of Ending Fund Balancea) Nonspendable





e) UnassignedlUnappropriatedReserve for Economic Uncertainties

of EducationFinancial Reporting Software - 2011.2.006/07/2011)

Resource Codes

2011 12 Second InterimGeneral FundRestricted (Resources 2000-9999)Revenue, Expenditures, and Changes in Fund Balance

ObjectCodes

97919793

9795

97119712971397199740

97509760

9780

9789

Page 2

151,666.900.581

267,393,091.64 i.. = ~ - - ~ ~ - - ~ - ~ c ~ ; T . . . ~ E 3 7 J ~ 9 3 , 9 _ 9 1 6 4 f .

0.00 '

: : ~ ~ : ' ~ : : l

lR

19 64733 0000Form

Printed: 3/8/2012 8:26


36/92

2011-12 Second InterimGeneral FundRestricted (Resources 2000-9999)Revenue, Expenditures, and Changes in Fund Balance

,,, ... ,, .. "" LIMIT SOURCES

Current YearEntitlement - State Aid

Prior Years

& District Taxes

Fund (ERAF)

(SB 617/699/1992)Delinquent Taxes

41604)

(50%) Adjustmenttal ,RevenueLirn itSources

ransfers Current Year

ransfers - Current Year

0000220024306500

All Other


Transfers Prio r YearsLlI'v1ITQLJBCE

e and Operations

801180158019802180228029

8041804280438044

8045

80478048

80818082

8089

8091809180918091

80918092809680978099

811081818182822082608270

Reserve Funds 8280828182858287

3000-3299,4000-4139,4201-4215,L AREA) _ 4 6 1 0 ~ _ 5 2 1 ~ _

2011.2.006/07/2011) Page 3 19

19 64733 0000Form

I1 , ~ 3 ~ ~ L 1 ~ O ' O O I

000(2,842,590W)j

I

0.00 i~ ti

0.00 II0.00

. (1,41 ,410.00)\

I0.00 !

( 4 ' 4 0 9 L ~ n ~ 0 ) r (4,891,31500)1

I

Printed: 318/2012 8:26


37/92

F E D E R , A , ~ ~ R E V E N U E STATE REVENUE

FundingCurrent YearPrior Years



Apportionments - Current YearApportionments - Prior Years

Unrestricted and Instructional Materi,

Restricted Levies - OtherHomeowners' ExemptionsOther Subventions/In-Lieu Taxes

revention Grant



Community Redevelopment FundsN o t S u j J j ~ c t t o RL [ ) ~ c l ~ ! i ( ) n

Software - 2011.2.0

Resource Codes3500-36993700-3799All Other

24302430

6355-63606355-6360

650065007230

7090-70917240

All OtherAll Other

72506650-6690

62406200

73917400

All Other

2011-12 Second Inter'lmGeneral FundRestricted (Resources 2000-9999) 19 64733 0000FormRevenue, Expenditures, and Changes in Fund Balance

ObjectCodes829082908290

83118319

83118319

831183198311831183118311831984258434852085508560

8575857685878590859085908590

859085908590

8615861686178618

86218622

i Board Appro ved DifferenceOriginal Budget I Operating Budget (Col B & D)ABE~ . ~ ~ ~ : I - - - = " ~ : : : : ~ ~ : - I = 7=73+ .. _ ~ o : : : ~ ~ l ( 5 5 0 4 ~ ~ - ~ ~ i .. ~ ~ 9 ~ A 0 1 ~ ~ Q Q L _ t ) - ' ~ ? L ~ ~ 3 c O O _ ; _ J , t 3 1 ~ , t ) 1 i ) J ] I _ ~ 1 , A ~ , 6 9 1 , ( ) Q I (4Q,!524,562.(J0)I,

I I .1 _ ~ l J J , 5 1 2 , 3 7 1 . 0 Q + ~ 9 ~ 3 ~ 2 & Z 4 / 3 6 1 Q Q ~ i 3 Q O & ! 5 ! 5 , ~ 7 . 6 3 1 805,f3'78A02,OO! ( 1 2 6 , 7 ~ 6 , 2 5 9 : 0 0 ) i

I Ii .346'4"::1f 2 " 3 = ~ : i

- ~ ~ ~ i 1_ 16,,006,664,901I 0.00 i! 36,158,97200;

130,616,068.00140,156,176.00

I

~ j ) g Q I 0 , 9 ~ 0 1

I

= ~ 3 5 - " R ~ : j . .~ n L E 3 Q ' f 3 7 8 ~ . o o ~ 1

0.00 I!35,584,754.00 !130,243,567.0040,267,337.00

126,036.00 I............ ~ . ~ ... i~ O . O ( ) t

? ~ 1 ) 3 4 4 . 0 ( ) j I

( ) . Q O ~ j ~

I~ 2 Q ~ J E ? 1 0 3 ~ O g + ~ OOOi

16,318,848.00 L77 466, 106,26 118,466,240.001 , 1 ~ J 1 1 : 0 0

3i)8,Q3. ~ 8 1 ~ a.Qo1

.1,706L245,OOj__9 - , - 0 ( ) j ~

3 f 3 1 ~ 9 3 , 2 ~ t o()LIO'()()j

35,47(3,758.001129,146,266.00 I.... . ... ... 140,143,t)98,OO j

I~ 3 5 & ~ 8 . 9 8 l

o.QOr( 6 4 ~ , 7 5 5 , OQ}lI0.00 I

~ - l ~ L 3 3 2 , 5 5 3 , O g ~ j

I0.00 i(108,996.00)1

(1,097,301.00}1( 123,339.00}i

o.ooj

0.000.00

O~ 4 2 -136

U0.

-0.

N0.

o.~ (0:

Page 4 ?Jl Printed 3/8/2012 8:26


38/92

2011-12 Second InterimGeneral FundRestricted (Resources 2000-9999)Revenue, Expenditures, and Changes in Fund BalanceI I

19 64733 0000Form

I Board Approved ! Projected Year Difference % DifObject I Original Budget II' Operating BUdget!, Actuals To Date Totals (Col B & D) (E/B)______________________ ~ R ~ e s ~ o ~ u ~ r ~ c e ~ C = o ~ d e ~ s ~ ~ C ~ o ~ d ~ e ~ s __ ____ ~ ( A 4 ) ____ +,____ ~ ( B ~ L ) ____ +:____ ~ ( C ~ ) ____ ____ ~ ( = D L ) ____ ____ ~ ( = E L I ____ ~ , ~ -

!

Penalties and Interest from Delinquent Non-RevenueLimit Taxes


of Investments

Adult Education FeesNon-Resident StudentsTransportation Fees From IndividualsTransportation ServicesInteragency ServicesMitigation/Developer FeesAll Other Fees and Contracts

Plus: Misc Funds Non-Revenue Limit (50%)Pass-Through Revenues From Local SourcesAll Other Local Revenue

InOf Apportionments

Special Education SELPA TransfersFrom Districts or Charter SchoolsFrom County OfficesFrom JPAs

ROC/P TransfersFrom Districts or Charter SchoolsFrom County OfficesFrom JPAs

Other Transfers of ApportionmentsFrom Districts or Charter SchoolsFrom County OfficesFrom JPAsAll Other Transfers In from All Others

O T H E R L O C A L B E \ t ' E N U ~

Dept of EducationFinancial Reporting Software - 2011.2.006/07/2011)

7230, 7240All Other

650065006500636063606360


8629

8631863286348639865086608662

8671867286758677867786818689

8691869786998710

8781-8783

879187928793879187928793

8791879287938799

t_i

I

0.00 ii0.00 I-- - 1

.- Q.Q()j0.00 !---,,--,-10.00 !- ------------r--0.00 i- .__ .--)

~ " Q ( ) ( ) . : . O Q - t - -0.00 II

0.000.00

Page 5

i0,00 II0.001""'TI_(),O() 1,-I_(),OOj

__ .___ -,_CL()_I0.00.- I -.2 ~ O O ~ ~ ~ J .

().091I0.00 i-r

O-'O()0.00 j------t

- - - - - Q ~ Q Q - l 0.00 !_-------1

.___1..&..41,Q}L __0.00 I- ' - 1

.ow_I_I

1o.oOi0.09.11(),ocd0.00 i------iO c C L Q ~ _

4,845.00 !-.----...--- --1--(),OOi

____ o ~ o J 0.000.00 !0.00 .

O,QO

0.00 00

Printed: 3/8/2012 8:26


39/92

County

Resource Codes

TEJ26L6BLES

Salaries

Compensation

BENEfiTSAND SUPPLIES

Equipment

BOQKS AN[) SUPPblr::OTHER OPERATING EXPENDITURES

Interfundsulting Services and

2011.2.0fundi-a (Rev 06107/2011)

2011-12 Second InterimGeneral FundRestricted (Resources 2000-9999) 19 64733 0000FormRevenue, Expenditures, and Changes in Fund Balance

ObjectCodes

1100120013001900

21002200230024002900

3101-31023201-32023301-33023401-34023501-35023601-36023701-37023751-37523801-38023901-3902

I Board Approved IOriginal Budget i Operating Budget! Actuals To Date

(AI I (B) (C)Projected YearTotals(D)

Difference(Col B& D)(El

1 i37,962,6QO.OqJ ......1486,7:,10:90 '1... 3 4 ' 3 2 5 J ~ 5 : 4 7 ! .46!5.1. 158:00 l 9!970,572.().Oj .I I137,Qn144?()Q+ . . .14Q,438,,42.g0 ? J A ~ 4 , : 3 ? 3 : 9 . \ 1 A ~ , 4 3 . J 1 4 . 0 0 i Ct9.9l"-I?2.00)I

?3,5151.5:3Lo.O.I . . ?2,10.oL93Q,Q()+ . . . ?&5tl!lL10 I. 79.to.6,977 :OQ.j.. 3 . , ~ .9 . : 3 ! ~ 5 3 . 0 0 i . n 1 . , 2 ~ : 3 . . Q 0 1 ~ .. . ? ~ 9 E 3 1 , 4 ~ l : ( ) O . t - _ . 5 A 1 L 1 : 3 . ? : ? J L 96,916,183.00 I .lL9.4J!54.o021. 9 2 . E 3 . L 2 0 ~ 1 9 I Q Q 1 .. . ~ , 2 . . ? ! ( ) : 3 1 : 9 ( ) . ~ . . 4'? 191.?!53 .... ~ ~ ~ ; ~ ; ~ ~ : , ~ ; ~ ; ( ) r .... : 3 . . : 3 Q ~ ! ~ ~ ~ ( ) L

! Ii I,216, 12?,865,OO 1_?0J!5.?,9.63.QQ[

92,189,,31:3.()Qj ?9,,041 ,0:39,00 I4,784,302.00: 6,157,047.00.1

I53,100,041.QO! .. 58,979,44].QO\I!52, 1061875 .0Qj56 ,1 .65 ,346.()()iI

1 0 ( l J 9 0 9 ~ ? 6 . 8 8 I46A2?,143.9?i

21662,099.281I3.0,135,246:9.0 !

26,897,482.791- . ,.--- .. -_.,- .. - - - - -- - - - - ~ ---r---2 1 5 , 0 3 1 ! 1 9 ~ ] 7 . :

I2 1 7 ! ( ) 8 ~ 2 ( 3 ? 9 Q L

I9.4 ,64?,035,OO ii4,747,168.00,1

?2,74Q 16.QO I5 1 , 7 0 5 J 6 E Q g . ~

421 , : 3 . 1 4 : , ~ 6 3 : 0 . 9 1 iI I I i

{,?tiO3Q4.00)1I(5,600,99,00)'1

1 . 4 0 9 . 8 7 ~ . 0 0 j i6,238,331.00 I

4,,459!669.QOi(2,143A2,1.0Q);

I( 8 , : 3 ~ 9 . . Q ( ) ) I

% Dif(E/B)(F)

15

.. ~ . : 4J??,54:00 . . . . . 4 4 . A ~ ( ) l Q q ~ ,Q(). . __ 2 . ( ~ ~ 7 4 . L f 3 Z ? : 4 . .__4.4.J8 1Q13.Q() .' 7 2 . ! l . ~ l , Q 4 ' L Q Q . . ..._ . J ~ . : 3 . . L ? 4 : ? : O().' ...4:3!2.Q'E9..:l. ...... .z.6']2. 1, 58:()()

.. ._:,13L9 . 1j)0 I ............... .I.

!r'-'-

..4...745,75.:3. QQ4 a l : 3 9 . J . ~ : ( ) Q . _ .. . 'Q,:3.()4J4f3,()g. . .. .2, 86 L8J .2.. ___ . 4.,.?.29:,1,Q()r

2 : : ~ : ! : : : ! ~ : 1 ~ ~ : ; ~ ~ : ~ : : . ' = : : ! ~ : i - ' ~ ~ : : ~ ~ ! ~ ~ ~ ~ t .. 1,48.J'.?2.:.9.() l' ... 5"-f3:39&.8c90 I .. 1MZL1tl'li_ 2 L O ~ 1 , ( ) - 4 . 0 9 1 _1J7,n5 ,796.Q.0;_ ' 1 1 . 0 ~ Q . 2 . 0 , 1 1 . 6 c o g l .5-4..tL5l&88.(31 J .J()5!..8.30 ,08.()9.. 11

... . .04. 0 0 00 \-. . ogo l . - O.QQ I .. 0.00' . f 2 J 2 ~ 1 , ~ 5 ; , t O O 1 3 : 3 2 , J 8 ' l . ~ ~ 1 4,07!015 ,OO 1

'l:oo I . 110.()() 5830791 81 I 11,49'?'QQj.5I7,85'AOOO l 5 , ' M ~ 6 0 0 ~ ~ ~ ; ; ~ . ~ ~ : 5 5 8 c 9 5 2 , 7 ~ ' 1 ) { ) j

I I i I11 ! 2 8 J , ~ ? 8 : 0 0 ! .. 2,Q50c4.1 1 U 9 0 , 3 0 ~ . ' . 9 ( ) + . (6,(J()8,3:3.1:00}i1,618,()f3Q.Q()j376,243.00 540):351,00 i 7Q,81 9 ,()3/ 264,357.00 . ~ . 2 7 5 , ~ 9 4 . 0 0 j

~ 0 9 , 8 6 9 . , 1 1 3 . 4 0 0 I.. 161,054,687.00\ 38,07E3.!349:E37L 6 8 , 4 9 4 , J 3 6 , O ( ) J ~ ~ ! 5 5 9 , 9 . 1 9 0 II I10,541,2,86,OQI_ ? 3 , 2 6 ~ , f 3 7 4 . 0 0 16,329,257.68 22,026,44.()() I .. 1,?43,2,1Q.00 I.

454.Atl?.QQ ,"1.. .6 .50,5.1.1.....0..0. 2 ~ ~ ~ ~ 5 ; ; 401 879 00 I 248 632 00232,85M;'OOI' 16]97 ' 2 0 J O O ; 4 ' 7 ; ; 7 - ' ~ ~ ~ 1 ;0;,;7,:;4 5 0 ~ ~ c 3 ; 9 : ~ 5 ~ ~ 0 j6 3 , ~ g g o , O ~ . B8,LD


40/92

OUTLAY

Replacement"L QUTLA Y(excluding Transfers of Indirect Costs)

andlor Deficit PaymentsPayments to Districts or Charter SchoolsPayments to County OfficesPayments to JPAs


To Districts or Charter Schools 6500To County OfficesTo JPAs


Apportionments

Debt Service - InterestOther Debt Service - Principal

65006500

636063606360

All Other

OTHER QYTGO(exfluding Iransfersoflndirect Costs)GO - TRANSFERS OF INDIRECT COSTS

InterfundIAL, QTIjEROUTG() - I R " N S F ~ R S 9fINDIRECTC()STS

Education 2011.2.006107/2011)

2011-12 Second InterimGeneral FundRestricted (Resources 2000-9999)Revenue, Expenditures, and Changes in Fund Balance

610061706200630064006500

71107130

714171427143

721172127213

722172227223

722172227223

7221-72237281-7283

7299

74387439

73107350

25,640,069.00

116,440,502.000.00

116,440,50200I

2 , 8 7 8 , ~ 7 6 , 7 0 4 . 0 Q : .

Page 7

116,046,906.000.00

0.000.00

Q.OOQ:OO

0,00 1O.go J

.. Q,OOI

II100,031,9970Q-I_000

19 64733 0000Form

Q.QOl( 8 0 , 3 8 _ ~ . 0 0 2 ! (56,71600);.

1,693,70.ool

0.001 ~ , 2 2 8 , 3 3 1 . 7 1 1

second period interim financial report for fiscal year 2011-2012_ocr

Documents