View
9
Download
0
Category
Preview:
Citation preview
CONTINUING DISCLOSURE ANNUAL REPORT
FISCAL YEAR ENDING JUNE 30, 2006
IN CONNECTION WITH THE CONTINUING DISCLOSUREOBLIGATIONS:
$16,620,000SAN JOSÉ UNIFIED SCHOOL DISTRICT
(Santa Clara County, California)2001 Certificates of Participation
$21,490,000SAN JOSÉ UNIFIED SCHOOL DISTRICT
County of Santa Clara, California2001 General Obligation Refunding Bonds
$84,000,000SAN JOSÉ UNIFIED SCHOOL DISTRICT
(Santa Clara County, California)2002 General Obligation Bonds
(Election of 2002, Series A)
$24,754,371.20SAN JOSÉ UNIFIED SCHOOL DISTRICT2002 Refunding Certificates Of Participation
$91,000,000SAN JOSÉ UNIFIED SCHOOL DISTRICT
(Santa Clara County, California)2005 General Obligation Bonds
(Election of 2002, Series B)
$148,148,960.80SAN JOSÉ UNIFIED SCHOOL DISTRICT
(Santa Clara County, California)2005 General Obligation Refunding Bonds
$149,999,025.35SAN JOSÉ UNIFIED SCHOOL DISTRICT
(Santa Clara County, California)2006 General Obligation Bonds
(Election of 2002, Series C)
$32,875,000SAN JOSÉ UNIFIED SCHOOL DISTRICT
(Santa Clara County, California)2006 Refunding Certificates of Participation
SAN JOSÉ UNIFIED SCHOOL DISTRICT645 Wool Creek Dr.
San José, California 95112
i
$16,620,000SAN JOSÉ UNIFIED SCHOOL DISTRICT
(Santa Clara County, California)2001 Certificates of Participation
MATURITY DATE(January 1) CUSIP
2012 798182DB42013 798182DC22014 798182DD02015 798182DE82016 798182DF52017 798182DG32018 798182DH12019 798182DJ72020 798182DK42021 798182DL22022 798182DM0
ii
$21,490,000SAN JOSÉ UNIFIED SCHOOL DISTRICT
County of Santa Clara, California2001 General Obligation Refunding Bonds
MATURITY DATE(August 1) CUSIP
2011 798186QA32012 798186QB12013 798186QC92014 798186QD72015 798186QE52016 798186QF22017 798186QG02018 798186QH82019 798186QJ42020 798186QK12021 798186QL92024 798186QM7
iii
$84,000,000SAN JOSÉ UNIFIED SCHOOL DISTRICT
(Santa Clara County, California)2002 General Obligation Bonds
(Election of 2002, Series A)
MATURITY DATE(August 1) CUSIP
2012 798186RU82013 798186RV62014 798186RW42015 798186RX22016 798186RY02017 798186RZ72018 798186SA12019 798186SB92020 798186SC72021 798186SD52022 798186SE32024 798186SF02027 798186SG8
iv
$24,754,371.20SAN JOSÉ UNIFIED SCHOOL DISTRICT2002 Refunding Certificates Of Participation
MATURITY DATE(January 1) CUSIP
2012 798182DU22013 798182DV02014 798182DW82015 798182DX62016 798182DY42017 798182DZ12018 798182EA52019 798182EB32020 798182EC12021 798182ED92022 798182EE72023 798182EF42024 798182EG22025 798182EH02026 798182EJ62027 798182EK32028 798182EL12029 798182EM9
v
$91,000,000SAN JOSÉ UNIFIED SCHOOL DISTRICT
(Santa Clara County, California)2002 General Obligation Bonds
(Election of 2002, Series B)
MATURITY DATE(August 1) CUSIP
2012 798186SU72013 798186SV52014 798186SW32015 798186SX12016 798186SY92017 798186SZ62018 798186TA02019 798186TB82020 798186TC62021 798186TD42022 798186TE22023 798186TF92024 798186TG72025 798186TH52026 798186TJ12029 798186TM4
vi
$148,148,960.80SAN JOSÉ UNIFIED SCHOOL DISTRICT
(Santa Clara County, California)2005 General Obligation Refunding Bonds
MATURITY DATE(August 1) CUSIP
2012 798186UC42012 798186UD22013 798186UE02013 798186UF72014 798186UG52015 798186UH32015 798186UJ92015 798186UN02016 798186UP52017 798186UK62017 798186UL42018 798186UM2
vii
$149,999,025.35SAN JOSÉ UNIFIED SCHOOL DISTRICT
(Santa Clara County, California)2006 General Obligation Bonds
(Election of 2002, Series C)
MATURITY DATE(August 1) CUSIP
2012 798186UV22013 798186UW02014 798186UX82015 798186UY62016 798186UZ32017 798186VA72018 798186VB52019 798186VC32020 798186VD12021 798186VE92022 798186VF62023 798186VG42024 798186VH22025 798186VJ82026 798186VK52027 798186VL32028 798186VM12029 798186VN92030 798186VP4
June 1, 2031 798186VQ2
viii
$32,875,000SAN JOSÉ UNIFIED SCHOOL DISTRICT
(Santa Clara County, California)2006 Refunding Certificates of Participation
MATURITY DATE(July 1) CUSIP
2012 798182ET42013 798182EU12014 798182EV92015 798182EW72016 798182EX52017 798182EY32018 798182EZ02019 798182FA42020 798182FB22021 798182FC02024 798182FD82011 798182FE62013 798182FF32014 798182FG12018 798182FH9
1
CONTINUING DISCLOSUREANNUAL REPORT FOR FISCAL YEAR ENDING JUNE 30, 2006
This Continuing Disclosure Annual Report has been prepared to satisfy the obligations of theSan José Unified School District (the “District”), as provided under that certain ContinuingDisclosure Certificate, dated August 21, 2001 (the “2001 COPs Disclosure Certificate”), executed byand between the District and the Union Bank, in connection with the issuance of the District’s$16,620,000 2001 Certificates of Participation (the “2001 COPs”); under that certain ContinuingDisclosure Certificate, dated July 12, 2001 (the “2001 Refunding Disclosure Certificate”), executedby the District in connection with the issuance of the District’s $21,490,000 2001 General ObligationRefunding Bonds (the “2001 Refunding Bonds”); under that certain Continuing DisclosureCertificate, dated July 24, 2002 (the “2002 Series A Disclosure Certificate”), executed by the Districtin connection with the issuance of the District’s $84,000,000 2002 General Obligation Bonds(Election of 2002, Series A) (the “2002 Series A Bonds”); under that certain Continuing DisclosureCertificate, dated November 6, 2002 (the “2002 Refunding Disclosure Certificate”), executed by theDistrict in connection with the issuance of the District’s $24,754,371.20 2002 Refunding Certificatesof Participation (the “2002 Refunding COPs”); under that certain Continuing Disclosure Certificate,dated May 3, 2005 (the “2002 Series B Disclosure Certificate”), executed by the District inconnection with the issuance of the District’s $91,000,000 2005 General Obligation Bonds (Electionof 2002, Series B) (the “2002 Series B Bonds”); under that certain Continuing Disclosure Certificate,dated January 4, 2006 (“the 2005 Refunding Disclosure Certificate”), executed by the District inconnection with the issuance of the District’s $148,148,960.80 2005 General Obligation RefundingBonds (the “2005 Refunding Bonds”); under that certain Continuing Disclosure Certificate, datedJune 27, 2006 (the “2002 Series C Disclosure Certificate”), executed by the District in connectionwith the issuance of the District’s $149,999,025.35 2006 General Obligation Bonds (Election of2002, Series C) (the “2006 Series C Bonds”); under that certain Continuing Disclosure Certificate,dated August 17, 2006 (the “2006 Refunding Disclosure Certificate.” and together with the2001 COPs Disclosure Certificate, the 2001 Refunding Disclosure Certificate, the 2002 Series ADisclosure Certificate, the 2002 Refunding Disclosure Certificate, the 2002 Series B DisclosureCertificate, the 2005 Refunding Disclosure Certificate and the 2002 Series C Disclosure Certificate,the “Disclosure Certificates”) executed by the District in connection with the issuance of theDistrict’s $32,875,000 2006 Refunding Certificates of Participation (the “2006 Refunding COPs,”and together with the 2001 COPs, the 2001 Refunding Bonds, the 2002 Series A Bonds, the 2002Refunding COPs, the 2002 Series B Bonds, the 2005 Refunding Bonds, and the 2002 Series CBonds, the “Bonds”).
The 2001 COPs have been issued pursuant to a Trust Agreement, dated as of August 1, 2001,by and among the District, Union Bank of California, N.A., as Trustee, and the San José UnifiedSchool District Financing Corporation (the “Corporation”). The 2001 Refunding Bonds have beenissued pursuant to a Resolution of the District dated June 7, 2001. The 2002 Series A Bonds havebeen issued pursuant to a Resolution of the District dated June 20, 2002 and a Resolution of theBoard of Supervisors of the County of Santa Clara (the “County”) adopted on June 25, 2002. The2002 Refunding COPs have been issued pursuant to a Trust Agreement, dated November 1, 2002, byand among the District, Union Bank of California, N.A., as Trustee, and the Corporation. The 2002Series B Bonds have been issued pursuant to a resolution of the District adopted March 10, 2005 anda resolution of the County adopted March 22, 2005. The 2005 Refunding Bonds have been issuedpursuant to a resolution of the District adopted November 3, 2005. The 2002 Series C Bonds havebeen issued pursuant to a resolution of the District adopted May 18, 2006 and a resolution of theCounty adopted May 23, 2006. The 2006 Refunding COPs have been issued pursuant to a Trust
2
Agreement, dated as of August 1, 2006, by and among the District, the Corporation and The Bank ofNew York Trust Company, N.A., as trustee.
As provided in Section 3 of the Disclosure Certificates, this Continuing Disclosure AnnualReport is being prepared to be forwarded to the Municipal Securities Rulemaking Board throughtheir EMMA website at http://emma.msrb.org for the benefit of the Beneficial Owners of the Bondsand the Participating Underwriter. All capitalized terms used herein shall have the meanings setforth in the Disclosure Certificates.
The following information is being provided as required under Section 4 of the DisclosureCertificates:
1. The audited financial statements of the District for the Fiscal Year ending June 30,2006 is attached hereto as Exhibit A.
2. The adopted annual budget of the District for the Fiscal Year ending June 30, 2007, isattached hereto as Exhibit B.
3. An update from the Official Statement, dated August 2, 2001, relating to the 2001COPs; the Official Statement, dated June 28, 2001, relating to the 2001 Refunding Bonds; theOfficial Statement, dated July 24, 2002, relating to the 2002 Series A Bonds, the Official Statement,dated October 17, 2002, relating to the 2002 Refunding COPs, the Official Statement dated May 3,2005, relating to the 2002 Series B Bonds; the Official Statement, dated December 14, 2005, relatingto the 2005 Refunding Bonds, the Official Statement, dated June 8, 2006, relating to the 2002Series C Bonds, and the Official Statement, dated August 3, 2006, relating to the 2006 RefundingCOPs, (collectively, the “Official Statements”), in regards to information contained in the followingsections of the Official Statements:
3
A. Assessed Valuation
The following table summarizes the taxable assessed valuation of property within theDistrict.
San José Unified ELEMENTARY SCHOOL DISTRICTAssessed Valuations
Fiscal Years 2005-06 to 2011-12
Fiscal YearNet Taxable
Assessed ValuationAnnual
% Change
2005-06 $27,829,793,657 8.8%2006-07 29,062,877,247 4.42007-08 32,660,744,891 12.42008-09 33,269,400,023 1.92009-10 34,857,012,427 4.82010-11 33,782,717,469 (3.08)2011-12 32,394,482,073 (4.11)
B. Secured Tax Levy and Delinquencies
The secured tax levy and year-end delinquencies for the District are included for the fiscalyears shown in the Table below.
SECURED TAX CHARGES AND DELINQUENCY RATESFiscal Years 1995-96 through 2008-09
County of Santa Clara
FiscalYear
SecuredTax Charge (1)
AmountDelinquent
June 30
PercentDelinquent
June 302005-06 $19,734,876.50 $344,397.64 1.75%2006-07 25,215,748.96 706,476.32 2.802007-08 28,460,003.03 1,061,809.34 3.732008-09 30,162,888.29 1,183,475.11 3.922009-10 33,144,206.90 871,762.37 2.63
(1) Debt service levy only.
4
C. Largest Secured Taxpayers
20 LARGEST LOCAL SECURED TAXPAYERS2006-07 Assessed Valuations
San Jose Unified School District
Property Owner Land Use2006-07
Assessed Valuation% ofTotal
1. Sobrato Group / Sobrato Development Co. Office Building $ 282,400,320 0.97%2. Oakridge Mall LP Shopping Center/Mall 217,059,449 0.753. Adobe Systems Inc. Office Building 210,020,874 0.724. Bay Apartment Communities Inc. Apartments 106,142,457 0.375. International Business Machines Corporation Manufacturing 94,928,408 0.336. CA 225 SC LLC Office Building 91,139,040 0.317. Light Tower Associates Commercial 89,059,611 0.318. San Jose Water Works Water Services 88,609,089 0.319. Legacy Partners I Riverpark I & II LLC Office Building 85,500,000 0.3010. F C Fairmont LLC Office Building 78,404,336 0.2711. CD Park Center Investors, LLC Office Building 77,877,000 0.2712. 10 Almaden Associates, LLC Office Building 76,800,000 0.2713. Irvine Community Development Co. Apartments 73,740,668 0.2514. Security Capital Pacific Trust Apartments 73,483,255 0.2515. WCSJ LLC Landfill 66,284,819 0.2316. Legacy Partners College Park LP Apartments 62,899,561 0.2217. 160 West Santa Clara Office Inc. Office Building 54,933,120 0.1918. SMS-VEF IV LLC Office Building 51,741,929 0.1819. Green Valley Corporation Office Building 50,748,545 0.1820. Walton San Jose Investors III LLC Commercial 50,557,768 0.17
$1,982,330,249 6.84%
5
D. General Fund Revenues and Expenditures
The table below summarizes the District’s budgeted General Fund Revenues andExpenditures for Fiscal Year 2006-07:
GENERAL FUND REVENUES AND EXPENDITURESFiscal Year 2006-07
REVENUESRevenue Limit Sources $169,872,996Federal Revenue 23,536,263Other State Revenues 81,217,520Other Local Revenues 15,052,723
Total Revenues 289,679,502
EXPENDITURESCertificated salaries 133,312,993Classified salaries 37,817,247Employee benefits 59,078,963Books and supplies 25,900,010Services and operating expenditures 24,783,876Other outgo -Capital outlay 5,124,106Debt service - principal 247,697Debt service - interest --
Total Expenditures 286,264,892Excess (deficiency) of Revenues
Over Expenditures 3,414,610Other Financing Sources (Uses):
Transfers in 1,439,678Other SourcesTransfers out (1,739,678)
Net Financing Sources (Uses) (300,000)
NET CHANGE IN FUND BALANCES 3,114,610Fund Balance - Beginning 19,349,565Fund Balance - Ending $22,464,175
6
The information set forth in Parts A, B and C above, which was obtained from California MunicipalStatistics, Inc., is believed by the District to be reliable but has not been independently verified by theDistrict and is not guaranteed as to accuracy by the District. There can be no assurance on to theaccuracy of such information and inquiries concerning the scope and methodology of procedurescarried out to complete such information should be directed to California Municipal Statistics, Inc.
SAN JOSÉ UNIFIED SCHOOL DISTRICT
/s/ Ann JonesChief Business Officer
A-1
EXHIBIT A
AUDITED FINANCIAL STATEMENTS OF THE DISTRICTFOR FISCAL YEAR ENDING JUNE 30, 2006
(see attachment)
2005 - 2006
BUDGET
'tine 16, 2
SAN JOSE IFIED SCHOOL DISTRICT
2005 - 200
BUDGET
June 1
SAN JOSE IFIED SCHOOL DISTRICT
SAN JOSE UNIFIED SCHOOL DISTRICT San Jose, California
June 2, 2005 (Bd. Mtg. 6/16/05)
SUBJECT: Adoption of Budget for the 2005-2006 Fiscal Year (ACTION)
REQUESTED That the Board of Education adopt the District's Budget for the ACTION: 2005-2006 Fiscal Year.
BACKGROUND: While legislative and legal budget issues at the State level have not been concluded for 2005-2006, it should be noted that these factors may have an important impact on the status of the 2005-2006 operating budget. Following State decisions, a fiscal report outlining consequent budget adjustments will be presented to the Board for review and approval on September 15, 2005.
Prepared by,
Rosemarie Pottage Director of Finance
Approved by,
Ann Jones Chief Business Officer
SAN JOSE UNIFIED SCHOOL DISTRICT 2005-2006
Adopted Budget
TABLE OF CONTENTS
Unrestricted General Fund (03)
Comments and Assumptions 1-6 Multi-year Assumption 7 Unrestricted Summary 8 - 9 Multi-Year Projections 10
Restricted General Fund (06)
Comments 11 Restricted Summary
Estimated Actuals (2004-2005) 12 Adopted Budget (2005-2006) 13
Components of the Restricted General Fund Community Day School 14-15 Routine Repair and Maintenance 16-17 Special Education 18-21 Categorical Programs 22-23 Desegregation — Targeted Instructional Improvement Grant 24-25 Transportation 26-27 Regional Occupational Center/Programs (ROC/P) 28-29 Vehicle Repair/ Fleet Maintenance 30-31 Federal Magnet Schools Assistance Program 32-33
SPECIAL PURPOSE FUNDS Fund Definitions 34 - 35
Special Revenue Funds Special Revenue Fund Overview 36 Charter School 37-38 Adult Education 39-40 Child Development 41-42 Cafeteria 43-44 Deferred Maintenance 45-46 Special Reserve/Contingency 47-48
Capital Projects Funds Capital Projects Overview 49 Capital Projects Fund Summary
Estimated Actuals (2004-2005) 50 Adopted Budget (2005-2006 51
SAN JOSE UNIFIED SCHOOL DISTRICT 2005 - 2006 Adopted Budget
TABLE OF CONTENTS
Building Child Care Facilities Bond Construction Projects
General Obligation Bond I- Measure C General Obligation Bond II — Measure F
Certificates of Participation Developer Fees State School Building Fund County Schools Facilities Fund
Debt Service Funds Bond Interest and Redemption Annual Repay — Earthquake- Safety
Internal Service Funds Self-Insurance Funds Summary Workers Compensation Self-Insurance Health and Welfare
Trust Funds Retiree Benefits
52 - 52 54-55
56 - 57 58-59 60-61 62-63 64-65 66-67
68 69
70 71-72 73-74
75-76
APPENDICES Appendix A: Appendix B: Appendix C: Appendix D:
District Paid Monthly Benefits School Finance Chronology Serrano v Priest Glossary of School Finance Terms
77-79 80 81
82-90
CALIFORNIA DEPARTMENT OF EDUCATION SACS REPORTS
F.T.E. Summary
O
O
0
oo oo m4
NM
co co 4 4
4
O
Ln
6 (0
O O
O O Tr
O O 0
O O U)
0 O O
0 O U1
O O
O O Ln
O O
0;
O O m 0; 1-1
0 Ln 71
N
O U) N
O O
0
N
O
N O O
O
N
co
O
N V";
cu cn
LA
01
O
0 z 0
5 0
X J
X> MI 0
O
O
CA
FE
TE
RIA
O O
6 O 4
4 6 N
0 z D LL U
NR
ES
TR
ICTE
D
O
00000000000 0000MC000000 M.NMN000M0 .46M44M6.44M.4
000 ti
0
0000000MONNmmON000N0 000MOMONONMNMOOMOMO MOOr.40NMONN00.mmo0 Lii.4M0NM06040M..46LriOr.40.
4 .N MN 7 NC01. 0 MO
N
ti 0
a; O
wm x
CL 0 0 0
O O
O O O
X
O W
> IL
0
0 U
1.4 5.4
0 z 0
0 z 0 g
0 0 U)
0
O O
O O m 6
O
N
0 U) N O
O
N m
00 OM OW 66
0 <CM Lfl NN O M.
MN
0000000 0000M00 mmrwmmow m;6 , 6.466
M NM.
0 0 OMUINCONMON't N 0 0 InNNNOMMOLON M LA 0 .N0 ommmo.m 0 ui .; a; . NI oil .44056
N ‘7.-INNNC MI' 0 .4
RE
STR
ICTE
D
V N
N
N N
N
0
17- 0 7o
0 0 0 00 00 0 0000M 00 0 000V. 00 o M in u-;
1-1 N
,c Z oo i-
ce z o
. (.5 o 5, z
z
„„i wn w
. _ s-5
, 2 -"w uwwm uon 17,2 E_ 0 2zw ,,-" ,...Dw < <c z w
Az w
L-1., m0 > zzot 0
Oit,c6Sap,,Li a, < _,wm w_,_,z 0 ‹z„,0m 0< _ z5.="cecz=, 0 -ce w ,.0„."Hu-_ow ,,—,,,,,,,0_ .iLdc7oiF.T.R,LAGI
00 00 00
00M0 MO 70 MONO .0 00 0 NMMO kON MM 0
mi 4 6r: Tr .m
M Y LUZ M M U i_Z Z 1-- ° Z>"
0 MO 0 LLJCLb P'(9
-IO W = gfl .4
2-.FCSS
Ot‹aLnced
wl_ w 0
mw mam-Pce
° z
L2 01- z m <gl- ozzw< m 2zw x _lomcc'4 1= Ei m= MAz w ,mu>:-. < --.Uom a w alnmb,LLIuE85cezzH0.. mtil 00 U cLw---. z --. ce<00 - be - zo zoom ><Lirw z< 0w < mou-l ommbb < m ‹<LIJ F- 0 ---- cc._ r- Z m gz i n, , E i_ r d .4 ...Z
Z C",C t°W01:J1512E-J OD (7). 6 LU <I-UwOZ..<mmmMM=Uw
0<<OW ‹ <DUWWD
00WWWOOM XWWMMMW
* Vac
anci
es in
clud
ed in
F.T
.E.
sum
mar
y.
00 W
< 1- U106
'5Cre
LL
rt'
0
0172
Unrestricted General Fund (03)
Comments and Assumptions Unrestricted summary Multi-year Projections
San Jose Unified School District Adopted Budget, 2005-2006
GENERAL FUND - UNRESTRICTED (FUND 0 3 ) COMMENTS AND ASSUMPTIONS
General Comments
The budget that is being presented to the Board of Education for adoption incorporates the governor's budget proposals, as revised in May 2005. The state budget, when adopted, may be different from these proposals. Budget revisions will be presented to the board after the passage of the state budget, which may or may not occur before the June 30 statutory deadline. Revenue projections for 2004-2005 have increased slightly over the Second Interim report, primarily due to an accounting reclassification. This accounting change does not affect the ending fund balance since it is offset by a change in expense. Other expenditures have been increased to incorporate an anticipated teacher salary increase, as required by a re-calculation of the SJTA formula. Additionally, an anticipated increase in support for Class Size Reduction from the Targeted Instructional Improvement Program has been recognized, reducing overall expense. Additional encroachments from Special Education and Transportation have been included. The net effect on the 2004-2005 ending fund balance is a deterioration of $1.1 million. Finally, anticipated school site carryovers are now recognized in the ending fund balance. Transfers from reserves were initially limited to leave a 2.3% reserve in the Special Reserve Fund (Fund 17), as part of the plan to increase the required reserve level to 3% over time, due to declining enrollment. However, the Unrestricted General Fund balance cannot be negative when submitted on the state software. This requires an additional transfer from Fund 17, leaving a 1.59% reserve in 2004-2005 and a 1.04% reserve in 2005-2006. The outlook for 2005-2006, 2006-2007 and 2007-2008 continues to be very challenging. Declining enrollment and the state budget continue to negatively impact the District throughout this period.
REVENUES
Revenue Limit The Revenue Limit is the largest component of the District's budget. Because of declines in other revenue sources such as mandated costs and interest, the Revenue Limit now provides 90% of unrestricted General Fund revenue. In Fiscal Year 2004-2005 the District's basic allocation per unit of average daily attendance (ADA) is $4,947.99, which includes a cost of living adjustment (COLA) of $111 and equalization of $17.19. The state imposed a deficit factor of 2.14%, leaving net per student funding at $4,841.94. Projected Revenue Limit COLA's are 4.23% in 05-06, and 3.2% in 06-07 and 2.7% 07-08. While the Cost of Living Adjustment in 2005-06 is higher than originally forecast, the state is proposing to shift additional expenses to the district, offsetting a portion of the additional revenue per student.
How Attendance is Calculated Regular student attendance is calculated from the start of the school year through the second attendance period (P-2). In 2004-2005 the original P-2 date was April 15. An analysis was conducted that revealed that ADA could be increased by moving the P-2 date to the earliest allowable date of March 24, 2005. Due to declining enrollment this increase will benefit the 2005-2006 budget. ADA is calculated by dividing the number of actual days of student
San Jose Unified School District Adopted Budget, 2005-2006
FUND 03 COMMENTS AND ASSUMPTIONS
attendance by the number of P-2 days. If the District experiences a decline in ADA over the prior year, the Education Code (Section 42238 et. seq.) allows the District to use the prior year's regular attendance figures as the basis for the Revenue Limit calculation. This number is adjusted downward to account for students who attended a district non-charter school in the prior year and elected to attend a district-sponsored charter school in the current year.
Since San Jose Unified School District is experiencing a declining enrollment trend, prior year attendance is used as the basis for the Revenue Limit calculation in the current year and the subsequent three years.
Charter Schools The district has one Charter School, Downtown College Preparatory. Through 2004-2005 the Charter school has received funding through the District. This means that the school's transactions have been incorporated into the District's Fund 09. Commencing with school year 2005-2006 the charter school will be "direct funded". This means that the Charter School will receive apportionment checks directly from the County Office of Education. The District will be responsible for issuing checks to the Charter school for it's share of property taxes. This change means that Fund 09 will no longer be used. Therefore fund 09 is not included in the 2005-2006 fiscal year. It must be noted that the state factors a penalty into the district's Revenue Limit calculation for each student in a Unified district that attends a high school charter school. The penalty in 04-05 is over $800 per student.
Lottery The forecast for Lottery in Fund 03, the Unrestricted General Fund, excludes the amount that has been restricted by Proposition 20. The restricted portion of Lottery funding is included in Fund 06, the Restricted General Fund.
Lottery forecasts have been revised upwards in recent months. It is assumed that in 2004-05 revenue will be $118 per student and in 2005-2006, $117 per student. Lottery funding is based on prior year annual ADA times the statewide excused absence rate of 1.04446 times the estimated per ADA funding amount.
K-2 Class Size Reduction California's Class Size Reduction program was established in 1996 to improve the educational program, especially in reading and mathematics, for children in kindergarten and grades one through three. Incentive funding is provided to participating school districts for the purpose of implementing an average pupil-teacher ratio of twenty-to-one in up to four grade levels. San Jose Unified School District operates Class Size Reduction in three grades: Kindergarten, Grade 1 and Grade 2. For the 2004-2005 school year the per-pupil full day rate is $928 and it is projected to be $967 in 2005-2006.
Mandated Costs The law in the state of California provides for the reimbursement of costs incurred by school districts for costs mandated by the state. A mandated cost is any increased cost which a school district is required to incur as a result of any statute or executive order which mandates a new program or a higher level of service of an existing program. San Jose Unified School District has
San Jose Unified School District Adopted Budget, 2005-2006
FUND 03 COMMENTS AND ASSUMPTIONS
been resolute in documenting and claiming all allowable mandated costs. State budget problems have resulted in a deferral of Mandated Cost payments. The budget projections no longer make any assumptions about when the major part of the deferred mandated cost claims will be paid. In 2004-2005 over $600,000 in deferred claims were paid. The remaining monies, when received, will be used to replenish the district's reserves. Currently the district is owed over $9 million in unpaid mandated cost payments.
Staff Development Buy-back The Instructional Time and Staff Development Reform Program, also referred to as "Staff Development Buy-back" is intended to enhance staff development opportunities and to increase the number of school days in a school year by providing funding to school districts to conduct staff development activities on days that are in addition to the 180 days currently required for the instructional school year. Funding for fiscal year 2004-2005 is projected to be $306.49 per certificated employee attending staff development training on a non-instructional day, for up to three days per certificated employee. In 2005-2006 the Instructional Time and Staff Development Reform Program will be incorporated into a categorical block grant. In 2005-06 and beyond, the revenue for this program is therefore removed from the Unrestricted General Fund. Several years ago the district and the teacher's bargaining unit agreed to place three days on the salary schedule because of the availability of this funding. For purposes of budget projections the three days remain on the salary schedule, despite the funding loss in the Unrestricted General Fund.
EXPENDITURES
Expenditures are grouped into categories by object. The object classifies expenditures according to types of items purchased or services obtained. The district continues t o implement spending reductions to align to ADA loss as well as unfunded revenue commitments at the state level.
1000-1999 Certificated Personnel Salaries Certificated salaries are salaries for positions that require a credential or permit issued by the Commission on Teacher Credentialing. Such salaries include classroom teachers, resource teachers, nurses, guidance counselors, and school and district administrators. This category also includes extra duty, substitutes, and hourly pay. Classroom teacher ratios for fiscal year 2004-2005 and 2005-2006 are as follows:
Grade Ratio_ K-2 20:1 3-5 30:1 6-12 31:1
It is assumed that in 2005-2006 and beyond there will be fewer teachers, in alignment with the drop in enrollment. The district is closing three schools in 2005-2006. School closure per se does not affect the size of the teacher workforce, which declines with the reduction in ADA
San Jose Unified School District Adopted Budget, 2005-2006
FUND 03 COMMENTS AND ASSUMPTIONS
independent of the number of schools. This expenditure category also includes principals and assistant principals, where a reduction in staffing will occur due to school closure.
2000-2999 Classified Personnel Salaries Classified salaries are for positions that do not require a credential or permit issued by the Commission on Teacher Credentialing. Such salaries include instructional associates, clerical and office personnel, maintenance and operations personnel, and classified administrators. This category also includes extra duty, substitutes, and hourly pay.
3000-3999 Employee Benefits Employee benefits include employer contributions to retirement plans (STRS and PERS) social security, unemployment insurance, workers compensation, Medicare and income protection. These benefits are tied to salary expense on a percentage basis.
In 2005-2006 and beyond the governor's budget proposes that costs associated with the State Teachers Retirement System (STRS) formerly paid by the state, be absorbed by school districts. The increased STRS payments are the equivalent of 2% of the salary of each STRS employee (generally teachers and certificated administrators). These additional costs are included in the expenditure budget for 2005-2006 and beyond.
Employer contributions to medical, dental and life insurance also fall into this object category. Costs relate directly to the number of regular positions employed as well as to the plans in which an employee chooses to participate. Medical and dental costs have been rising at a rate greater than inflation and are expected to continue to do so in the future. Rates increased by approximately 9% in 2004-2005. Due to cost savings measures undertaken by the district in cooperation with the various bargaining units, the renewal rate increase for 2005-06 is 1.76% for Foundation and 7.6% for Kaiser. A15% per year increase is assumed thereafter. AFSCME, Trades and CSEA bargaining unit members contribute to the cost of medical coverage.
4000-4999 Books and Supplies In 2003-2004, schools received a standard instructional supply allocation as follows:
K-5 $20 / student 6-8 $22 / student 9-12 $31 / student
These amounts represent cuts of $10, $12, and $15 respectively from 2001-2002 allocations.
In 2004-2005, further cuts reduced these allocations to:
K-5 $15 / student 6-8 $17 / student 9-12 $26 / student
In 2005-2006, these allocations will be reduced to:
San Jose Unified School District Adopted Budget, 2005-2006
FUND 03 COMMENTS AND ASSUMPTIONS
K-5 $5 / student 6-8 $6 / student 9-13 $9 / student
As part of the 2004-2005 year end closing process the district will identify qualifying costs to move to restricted lottery funding, effectively reducing the 04-05 allocations to the 05-06 levels.
This category also includes non-instructional supplies such as office supplies, maintenance, and custodial supplies. Central office supply budgets were cut 25% in 2004-2005 and the multi year projections assume that these lower allocations remain in the foreseeable future. Object 4400 records equipment that does not need to be capitalized. Budgets in this object range have been reduced to zero in most central office departments in 2004-2005 and beyond.
5000-5999 Services and Other Operating Expenditures These budgets represent estimated expenditures for utilities, insurance, consultants, dues, memberships, mileage, travel and conference, contracted repair, legal and audit services and other miscellaneous services. In 2004-2005 central office budgets for travel and conference have been cut by 50%. Central office budgets for contracted services have been cut by 25%. Energy cost savings reflect the impact of a rate reduction, based on a contract with a new vendor, as well as additional savings due to the installation of micro-turbines at schools with swimming pools, and an energy reduction program that includes behavioral changes. The multi-year projections assume that these reductions remain in place.
6000-6999 Capital Outlay This category records the purchase of new and replacement capital equipment for instructional and non-instructional use. Generally such costs no longer appear in the General Fund. In 2003-2004, certain capital items associated with the Gardner and Pioneer fires were recorded in Fund 03. In 2004-2005 there is a remaining budget in Fund 03 for fire related expenses. These costs are offset with insurance proceeds.
7000-7299 Other Outgo This category primarily reflects the transfer of an amount to the Charter School in lieu of property taxes. It also includes a transfer of Revenue Limit funding to the Central County Occupational Center (CCOC) at the Metropolitan Education District (MetroED). This is funding generated by students attending the Capitol High School program at CCOC. Funding is generated by ADA claimed and received by SJUSD.
7300-7399 Direct Support/Indirect Costs Direct Support Costs are direct costs for services or products. Costs are accumulated in a service program and are then distributed to user programs. An example is the allocation of administrative, maintenance, and operations costs to Special Education.
Indirect Costs reflect the cost of district administration. Such costs include data processing, payroll, personnel, accounting, budgeting, purchasing, as well as those maintenance and
San Jose Unified School District Adopted Budget, 2005-2006
FUND 03 COMMENTS AND ASSUMPTIONS
operations costs that are associated with district administration activities. The formula for the calculation of the indirect cost rate is determined by the state and the rate is certified each year by the state. The indirect cost rate for 2005-2006 is 5.01%. It is applied to restricted programs and the amount collected offsets central administration costs in the Unrestricted General Fund.
OTHER SOURCES AND USES
Contributions to Restricted Programs The Unrestricted General Fund contributes amounts to restricted programs either because there is a legal requirement to do so, or a restricted program has received insufficient revenues to fund necessary activities. In this last case the program is said to encroach on the Unrestricted General Fund. In 2002-2003 and again in 2003-2004 legislation permitted school districts to move categorical ending balances to the unrestricted general fund. This was recorded as a contribution from restricted to unrestricted. In 2004-2005 and beyond there is no provision in the law that allows the district to recapture restricted balances to help balance the Unrestricted General Fund.
Transfers In The budget will be partially balanced by a transfer from Fund 17, Special Reserve. This transfer will be repaid when mandated cost reimbursements resume. In 2004-2005 the required transfer is projected to be $5,720,000 and in 2005-2006 it is projected at $1,500,000.
This is a change in presentation from the Third Interim report. At that time the presentation-maintained the targeted reserves in Fund 17, and showed the shortfall in Fund 03. The state software for the Adopted Budget does not permit this treatment of the shortfall. Fund 03 therefore now shows as balanced in 2004-05 and 2005-06, however the targeted reserves are no longer met in Fund 17.
EXTRAORDINARY ITEMS
Fires at Gardner Elementary School and Pioneer High School In late 2003 there were two school fires, for which the District has received $5,438,971 (to date) in insurance proceeds. Of this amount, $749,438 has been spent over two years in Fund 03 for such items as site clean-up, replacement of books and supplies and student transportation to interim housing. The remaining insurance proceeds have been transferred to the Building Fund for reconstruction of school buildings. All—future anticipated fire insurance proceeds will be for building reconstruction and will be recorded in the Building Fund.
Supplies MATERIALS/SUPPLIES - NON SCHOOL SITES FUEL
Services & Other Operating
4310 4314-16
TRAVEL & CONFERENCE 5210 DUES & MEMEBERSHIPS 5310 INSURANCE - Broker Fee 5810 PROFESSIONAL SERVICES 5810 TRANSPORTATION CONTRACTS 5813
LEGAL COST (SPECIAL ED) 5820 SELF-INSURED CLAIMS 5821 SPECIAL EDUCATION CONTRACTS 5822
TOTAL DOLLAR BUDGETS ELECTION EXPENSE 5835 $42,000 INSURANCE PREMIUMS 5450 $496,919 LEGAL COST (UNRESTR. CENTRAL BUDGET) 5820
PER STUDENT ALLOCATIONS Fund/Prou MATERIALS/SUPPLIES - SCHOOL SITES 03-069 -Elementary $5 -Middle $6 -High $9
Fund/Resr MATERIALS/SUPPLIES - SCHOOL SITES 06-6300 -Elementary $10
-Middle $11 -High $17
0.00% 0.00% Budget allocations will be kept flat 0.00% 0.00%
0.00% 0.00% Budget allocations will be kept flat 0.00% 0.00% Budget allocations will be kept flat 0.00% 0. 00% $69,000 in 04-05 0.00% 0.00% Budget allocations will be kept flat 0.00% 0.00% # of routes will be reduced (Home to School)
0.00% 0.00% 0.00% 0.000/0 2.00% 2.00%
$188,000 $80,000 $0 Parcel tax 05-06, regular board election 06-07 $391,314 $391,394 $391,394
0.00% 0.00% 0.00% Legal budgets will again be centralized, redistributed, and monitored in 05-06
$5 $5 $5 In 04-05 a new method was established to allocated
$6 $6 $6 funds to sites. Prior to 04-05 tis allocation has come
$9 $9 $9 from fund 03
$10 $10 $10 $11 $11 $11 $17 $17 $17
0.00% 0.00%
0.00% 0.00% 0. 00% 0.00% 0.00%
5.00% 0.00% 5.00%
MULTI-YEAR ASSUMPTIONS
OBJECT 2004-2005 2005-06 2006-07 2007-08
31,360 30,644 29,881 29,081 29,889 29,266 28,479 27,717
2004-2005 ADA is being revised to earlier P-2 date. $ 4,947.99 $ 5,158.99 $ 5,323.99 $ 5,467.99 $ 4,841.94 $ 5,100.59 $ 5,263.72 $ 5,406.09
30,395 29,889 29,266 28,479 2.41% 4.230% 3.200% 2.700%
97.857% 98.868% 98.868% 98.868% $ 49.71 $ 1,455,893
2.41% 4.230% 3.200% 2.700%
- $ - $ 118.00 $ 117.00 $ 116.00 $ 115.00
20.00 21.00 $ 22.00 $ 23.00
REVENUE October Enrollment P-2 ADA (SJUSD K-12)
Base Revenue Limit per ADA Funded Base Revenue Limit per ADA Revenue Limit ADA (SJUSD K-12) REVENUE LIMIT COLA DEFICIT FACTOR Revenue Limit per ADA (each 1%) Est. Revenue for each 1% COLA CATEGORICAL COLA MANDATED COSTS LOTTERY (UNRESTRICTED) per ADA LOTTERY (RESTRICTED) per ADA
Comments
50 Additional ADA recognized in 05-06 Revenue
Revenue based on prior year, when declining
EXPENDITURES
EMPLOYER RATES STRS RATE PERS RATE MEDICARE SOCIAL SECURITY INCOME PROTECTION U/I W/C RETIREMENT PERS REDUCTION RATE
Classified Salary Total Rates Certificated Salary Total Rates
PERCENT INCREASES Salaries & Benefits
UFA Step Increase SJTA Formula Increase (estimated) AFSCME Step Increase AFSCME Salary Increase AFT Step Increase AFT Salary Increase CSEA Step Increase CSEA Salary Increase TRADES Step Increase TRADES Salary Increase SJAA Step Increase SJAA Salary Increase
OBJECT
3101/2 8.25% 3201/2 9.9520/0 3301/2 1.45% 3301/2 6.20% 3401/2 0.27% 3501/2 0.65% 3601/2 2.45% 3701/2 0.33% 3801/2 3.068%
24.370% 13.400%
2005-06 2006-07 2007-08
10.25% 10.25% 10.25% 9.116% 9.116% 9.116%
1.45% 1.45% 1.45% 6.20% 6.20% 6.20 0/0 0.27% 0.27% 0.27% 0.45% 0.45% 0.45% 2.45% 2.45% 2.45% 0.33% 0.33% 0.33%
3.904% 3.904% 3.904%
24.170% 24.170% 24.170% 15.200% 15.200% 15.200%
Comments
Incr. Benefit cost not paid by employee
Incr. Benefit cost not paid by employee
Incr. Benefit cost not paid by employee
Incr. Benefit cost not paid by employee The trades unit does not have steps 04-05 incr. Benefit cost paid by employee
Incr. Benefit cost not paid by employee
1.96% 1.96% 1.96% 4.66% 0.81%
1.16% 1.16% 1.16% 0.20% 0% 0% 0%
1.61% 1.61% 1.61% 1.15% 0% 0% 0%
1.10% 1.10% 1.10% 0.20% 0°/0 0% 0%
0 0/0 0% 0% 2.41% 0% 0% 0%
1.80% 1.80% 1.80% 0.00% 0% 0% 0%
FOUNDATION % INCREASE KAISER % INCREASE DENTAL % INCREASE LIFE INSURANCE
3401/2 3401/2 3401/2 3401/2
1.76% 15.00% 7.60% 15.00% 5.00% 5.00% 0.00% 0.00%
15.000/0 Reflects savings in 05-06, but nationwide, health 1 15.00% cost trend is for double digit annual increases. Cost 5.00% reductions in future years require employee 0.00% negotiations.
San Jose Unified School District Adopted Budget, 2005-2006
GENERAL FUND SACS FUND 01
UNRESTRICTED GENERAL FUND (FUND 03) REVENUE & EXPENSE SUMMARY
REVENUES
2004/05 EST. ACTUAL
2005/06 BUDGET
RESOURCE TITLE 0000 Property Taxes 126,142,759 126,142,759 0000 State Support 25,630,295 30,653,868 0000 Transfer to Special Education -4,068,935 -4,224,468 0000 Transfer to ROC/P -630,077 -630,077 0000 Transfer to Community Day School -543,376 -786,669 0000 Transfer to Charter School (Summer School) 1 -108,809 0 0000 PERS Reduction Transfer 647,615 660,693
Total Revenue Limit 147,069,472 151,816,106
0000 MediCal Administrative Activities 610,389 1,200,000 Total Federal 610,389 1,200,000
1110 State Lottery 4,122,162 3,964,428 0000 Mandated Costs 2 631,074 0 1300 K-3 Class Size Reduction 6,613,856 6,672,300 0000 Buy Back Day 3 1,245,228 0 0000 Other State Revenue 304,467 209,327
Total Other State 12,916,787 10,846,055
0000 Interest 1,000,000 700,000 0000 Leases and Rentals 700,000 700,000 0000 Other Local Revenue 733,622 1,532,024
Total Local Revenue 2,433,622 2,932,024
TOTAL REVENUES 163,030,270 166,794,185
EXPENDITURES OBJECT TITLE
1000-1999 Certificated Salaries 87,130,989 86,808,116 2000-2999 Classified Salaries 16,792,845 16,583,147 3000-3999 Employee Benefits 38,472,684 39,404,577 4000-4999 Books and Supplies 2,991,277 1,373,920 5000-5999 Services, Other Operating Exp. 6,661,604 5,798,669 7000-7299 Tuition and Transfers to Other Agencies 1,766,353 1,766,353 7300-7399 Indirect Cost -10,670,955 -10,431,119 7400-7499 Capital Lease Payments 25,200 25,200
TOTAL EXPENDITURES 143,169,997 141,328,863
REVENUES MINUS EXPENDITURES 19,860,273 25,465,322
NOTES 1 The Charter School has applied for direct funding. Their summer school revenues will no longer flow through the
district, commencing in 2005/2006.
2 The governor's budget proposal does not contain funding for mandated costs.
3 Buyback funding is rolled into a restricted categorical block grant in 2005-2006
San Jose Unified School District Adopted Budget, 2005-2006
GENERAL FUND SACS FUND 01
UNRESTRICTED GENERAL FUND (FUND 03)
OTHER FINANCING SOURCES/USES
TOTAL OTHER FINANCING SOURCES/USES
TRANSFERS IN AND OTHER SOURCES
TRANSFERS OUT 7600-7699 Transfer to Building Fund (Fire Insurance) 362,280 0
CONTRIBUTIONS
EXTRAORDINARY REVENUE
NET INCREASE (DECREASE) IN FUND BALANCE 223,475 11,970 BEGINNING BALANCE 785,111 1,008,586 ENDING BALANCE 1,008,586 1,020,556
COMPONENTS OF ENDING BALANCE Revolving Cash 120,000 120,000 Stores 60,000 60,000 School Site Carryover 800,000 800,000 Prepaid Expense Economic Uncertainties 28,586 40,556
Transfer In from Contingency (Fund 17) 1 5,720,000 1,500,000 Transfer In from Cafeteria Fund 253,035 300,000
8980 Special Education 18,642,219 19,213,812 8981 Restricted Maintenance 5,145,793 6,595,706 8984 Special Education Transportation 1,881,245 1,420,292 8985 Community Day School 275,223 23,542 8990 National Board Certification 1,030 0
8979 Fire Insurance Proceeds 697,957 0
2004/05 2005/06 EST ACTUAL BUDGET
Total Transfers In 5,973,035 1,800,000
Total Transfers Out and Contributions 25,945,510 27,253,352
-19,636,798 -25,453,352
1,008,586 1,020,556
NOTES 1 Contribution from Fund 17, Special Reserve, indicates amount required to keep the ending fund balance in Fund 03
positive. This is a change in presentation from the Third Interim report. The overall impact on the Districts reserves is unchanged.
San Jose Unified School District Adopted Budget, 2005-2006
GENERAL FUND SACS FUND 01
UNRESTRICTED GENERAL FUND (FUND 03) MULTI-YEAR PROJECTIONS
P-2 ADA (Excluding Charter) EFFECTIVE COLA
REVENUES RESOURCE TITLE
2003/04 ACTUAL
2004/05 EST ACTUAL
2005/06 BUDGET
2006/07 PROJECTED
2007/08 PROJECTED
30,392 1.86%
29,889 3.76%
29,226 5.34%
28,479 3.20%
27,717 2.70%
0000 Revenue Limit 143,974,408 147,069,472 151,816,106 153,052,566 153,054,199 0000 Federal 669,930 610,389 1,200,000 1,200,000 1,200,000
Various Other State 12,535,414 12,916,787 10,846,055 10,653,170 10,443,952 0000 Local Revenue 2,147,312 2,433,622 2,932,024 1,988,454 1,988,454
TOTAL REVENUES 159,327,064 163,030,270 166,794,185 166,894,190 166,686,605
EXPENDITURES OBJECT TITLE
1000-1999 Certificated Salaries 85,211,397 87,130,989 86,808,116 86,120,231 85,709,088 2000-2999 Classified Salaries 17,759,598 16,792,845 16,583,147 16,685,465 16,718,010 3000-3999 Employee Benefits 35,997,921 38,472,684 39,404,577 41,513,533 44,420,095 4000-4999 Books and Supplies 2,766,588 2,991,277 1,373,920 1,373,920 1,373,920 5000-5999 Services, Other Op. Exp. 8,449,288 6,661,604 5,798,669 6,921,359 6,841,359 7000-7299 Tuition and Transfers 1,704,880 1,766,353 1,766,353 1,801,680 1,837,714 7300-7399 Indirect Cost -10,691,322 -10,670,955 -10,431,119 -10,431,119 -10,431,119 7600-7699 Capital Lease Payments 0 25,200 25,200 0 0
TOTAL EXPENDITURES 141,198,350 143,169,997 141,328,863 143,985,069 146,469,067
REVENUES MINUS EXPENDITURES 18,128,714 19,860,273 25,465,322 22,909,121 20,217,538
OTHER FINANCING SOURCES AND USES TRANSFERS IN 8910-8929 Trf from Reserves 1,200,000 5,720,000 1,500,000 0 0 8910-8929 Trf from Cafeteria Fund 0 253,035 300,000 0 0 8910-8929 Insurance Proceeds 0 0 0 0 0
1,200,000 5,973,035 1,800,000 0 0 TRANSFERS OUT 7600-7699 Trf to Buiding Fund (Fire) 0 362,280 0 0 0
CONTRIBUTIONS 8980 Special Education 16,908,471 18,642,219 19,213,812 20,174,503 21,183,228 8981 Restricted Maintenance 5,009,478 5,145,793 6,595,706 6,595,706 6,595,706 8984 Special Ed. Transportation 1,524,476 1,881,245 1,420,292 1,491,307 1,565,872 8985 Community Day School 81,686 275,223 23,542 0 0 8990 To/from other Categorical -1,854,715 1,030 0 0 0
Total 21,669,396 25,945,510 27,253,352 28,261,515 29,344,806
EXTRAORDINARY REVENUE 8979 Fire Insurance Proceeds 413,761 697,957
TOTAL OTHER SOURCES AND (USES) -20,469,396 -19,636,798 -25,453,352 -28,261,515 -29,344,806
CHANGE IN FUND BALANCE -2,340,682 223,475 11,970 -5,352,394 -9,127,268 BEGINNING BALANCE 2,712,032 785,111 1,008,586 1,020,556 -4,331,838 ENDING BALANCE 371,350 1,008,586 1,020,556 -4,331,838 -13,459,106
COMPONENTS OF ENDING BALANCE Revolving Cash 120,000 120,000 120,000 120,000 120,000 Stores 57,788 60,000 60,000 60,000 60,000 School Site Carryover 800,000 800,000 800,000 800,000 Prepaid Expenditures 0 0 0 0 0 Economic Uncertainties 607,323 28,586 40,556 -5,311,838 -14,439,106
785,111 1,008,586 1,020,556 -4,331,838 -13,459,106
Restricted General Fund (06)
- Comments - Restricted Summary
• Community Day • Routine Repair & Maintenance Program • Special Education • Categorical Programs • Deseg- Targeted Instructional Improvement Grant
Transportation Regional Occupational Center/Programs (ROC/P) Vehicle Repair/Fleet Maintenance
• Federal Magnet Schools Assistance program
San Jose Unified School District Adopted Budget, 2005-2006
GENERAL FUND RESTRICTED RESOURCES (FUND 06) COMMENTS •
Restricted programs or activities within the General Fund must be identified, accounted for and reported separately. This requirement means that General Fund activities are separated into restricted and unrestricted segments. Restricted activities are funded from legally restricted revenue sources or from funds that are restricted by the donor for specific purposes. Programs funded from a combination of restricted and unrestricted funding (such as Special Education) are reported as restricted.
Federal Resources Around twenty-six percent of restricted funding comes from federal sources. Major programs are the "No Child Left Behind" programs (Title I - V) and Special Education.
State Resources About fifty-five percent of restricted funding is received from State sources. The largest category is Desegregation (now referred to as the Targeted Instructional Improvement Grant), followed by Special Education, School Improvement, Economic Impact Aid, and Transportation.
The state permits "flexibility transfers" between certain categorical programs. The district takes advantage of these flexibility provisions to support transportation. In 2005-2006 the state will place a number of resources into block grants. Additional flexibility provisions will be available. The district proposes to use some of this flexibility to support transportation.
Local Resources The district is also supported by local grants and donations. Funding is received from the City of San Jose in support of homework centers and other initiatives. Many other large and small contributors support the District, most notably Applied Materials. Fundraisers and other local donations are recorded in this category.
Contributions The Unrestricted General Fund contributes funds to the Restricted General Fund either because there is a legal requirement to do so, or program costs exceed available funding (for example, Special Education). Major contributions are for Routine Repair and Maintenance, Special Education and Special Education Transportation.
Revenue Limit Transfers The district also transfers funds generated through the Revenue Limit to programs serving the students generating the funds by their daily attendance. There are Revenue Limit transfers for Special Education, Community Day School, and Regional Occupational Centers and Programs (ROC/P).
Report Summaries The following pages contain separate reports for Community Day School, Routine Repair and Maintenance, Special Education, Targeted Instructional Improvement (TIIG), Transportation, Vehicle Repair, Federal Magnet, as well as pass-through funding for ROC/P. All other restricted funding, which includes Title 1, School Improvement, and Economic Impact Aid, are reported in the section "Categorical Programs".
1 CO 03
0 0 wC0 roV) Loa) Incr,
in CO cr) N 0
O N N .ch V-
.- u-7 r: .6 rsi oi ez' .-- M en el• 0 cr) ‘71- rn
7 4- a) c0 rn- M - so- Lri V; a- NJ M N N
0 0 0 0 0 0 0 0 0
2
0 0
O 0
0
N TY VN- Cp op
01
O o o :Tr U)
co K1.
O 0 0 Ill 10
LD
O 0 N LI.1 0 1,- 0 0 0 •(1- 0 I' I' 0 CO N CO 0) 0 CO °- to Kr d 05. LI) 01 0 CO i7 Nn IT 03 CO N
1.- cy)
MO 0 CD 0 0 0 0 0 0 0 11- 0 0 N 03 S N
O n CD co N: co co 01 e-
N N N M O W CD
L/C Lo
0 ni
0 0 0
0 0
m mi w0 7
00 0
0
ci)
O
0
N.
Cn st to
Ln
CO Co) CNI
N- 0
tc; cn
rr) cs)
cr)
cr) cr)
CD
sr
en
0 0
0 0
O
0
0
0
0
0
0 0 0 0 0
0 O
O O
18,6
42.2
19
Lr) Cri
Cic
0
co
CD
0 Lt; 0 CO (.1
CO
ao
Co N.
CO
cr; co rsi 0)
tt ca"
0 N NI CO Ls, 01
rsi W-
m 1--
0 0
O
0 N U) 03
O CD 0
O Nn O co
0 NJ a) M N US. N •Yr M Co
0 VI in M
CO CO Cr; 0; 0 0 M CY)
0 0) On N V) CV
Co N
REVE
NUES
MIN
US E
XPEN
DITU
RES
ut-C
hild
Dev
elop
men
t
TOTA
L EX
PEND
ITUR
ES
OTHE
R FI
NANC
ING
C
n U
nres
tric
ted
E 4:2
(- 01 0 01 CO LD
0 (7) 01
CO CO CO M N- M NJ 0) N •c1• N c5
N Lc)
O o o o
O
1r) M CO M r 0 0 0 0 N 01 CD N N V. NJ
N W 0 N V) 01 .- T1• C6 — c5 (13 CO CO N- •C1- n CO Lr) CD W NJ 00 01 CO 0 N1
O M (D a)" Ntr. to N
N./ Mid- M(00001'0 •:1- .- CO NJ I' CO N CO NJ 01 CD N 6 d mi. N: cn I,- co .1- NJ CO ,- N NI .--
CO
N:
‘1"
0
0 0
0 0
0 0
0 0
0 0000 0 0 11C
O h-
O o 0 01 c5 Tr" cr) CD I-
Cs1
0 0 0 0 0 0 CO 0 0 0
0 vi 0 00
O 0 m va. n 0 coLo
m .4t cn
c0 m m
0 0 0 0 0
O oolooN00000 O cn v) sr co O M in 1- CO V/ •cf CO Cf;. CO. in rn c.., d- o
co — rn op
0
0
O
0
0
0
m om al a) 1- N: N: 00 CO M
0 0 0
ADA
Assu
mpt
ion
TOTA
L OT
HER
SOUR
CES
0 OM Cc) N- M
0 CO n N CO 03 CO 01 LO co in <7 N CO co 1• co r-- in 01 (r) Lei Vi d
0
CO (D 0 0 o sr
V)
O. X
M i ; .:512 OW! T
I4.= ct ...., w
1:, vl ma) ,,, .c,L, 7,7C0 0 b ... a) re P o v) a) 1=
LL1 -0 .1--, 7 2) a 8 = -9-- F. .-.--
tn u) 0 4-'"O'Dc00=c0C ca 0) CD ,,,, 0 5 1= 12 E E Z N
L> 4-- >1 CU ■••= - V, '''=1 co CD6- Lilt 11: : Z .- .-. co 0
-o (I) CL c
a. 0 0 LIJ I-u c c° E o al (_3
-. CUCU CLI
L- ,-Ce =U0,11113000 C O 6 IL-m -it .L. ._ m z = - . - -1 z .-1 < w
ce
w c; '-,$) - 3‹ 0 woo
00o
0oo
00o
0oo
00ocn 0
>, 0 0 1- 2 Cl 000000 olmst I-- = o F..' w cc LA_ (4 _, o X .- N M TN Lo CO r-- N- N N 0 1- v, CC /- (11 1- 0
CO 0 0
1,- 07
csi
N 0 0 CO
N- M
cr)
('Si
C)
cr)
sr
cn7 N.
U
mw m u
LL ms a 5 u. co
Z < Z M
le4 z Z Z
2 w LIJ Z CJ 03 LU
0 V) N N- CO 0 0 0 CO Ln ,-- 1,- cr) CO N Ln Lo co co co .- N csi cr■ co o o N CO CO MI CO CO CO CD N 1- NI N
LIC
M 0 NJ 0) N 0 0 0 Lc) 0 (7) at NI LO 0 N
cr; d Ln cc' co N %- CO L/1 ID V CO CD 01 CO
cr;
c0 N 0 0 CO I- 0 0 U1 0 Ln rn Ln .-- CO Lo .-- cc) N co CV .-- - - .-- N r.- Lo W r- 07 CD 0 LD 1- CO .4- -cr a) co n•_ co
--- cr; 'xi' vi m co —
0 0 0 0
01 01 N •(J" 0 0 0 01 0 ts, r-- — co cr) CO 0 N CO .4- 03.--y-cn.:1- 0m01 in N. 0; NDm N N CO NI CO •:1- N. .1- NY c0 in c0 CO Cn 7 Lr; cti Di d:' ,-- r: _ M
Ado
pted
Bud
get,
200
5-20
06
1-
-1 1-
Q Z." 11J
< LU U. X
to
Z w
O F-
C7
z
LU
ce
(-)
D.
■ -• F-
CATE
GORI
CAL
San
Jose
Uni
fied
Scho
ol D
istr
ict
N
Lf; U)
01
Co 0
N
O O O
U)
LO N 0 LI; O CO N
N O
0 CO tNi
•-•
0
N- 0 U)
c0 6
CO 0 N C■F 0 cc) 1,7
0)
0 U)
N
U)
N
O
N 6
CO
0 N
0 0
CO N
00,-Nc000 N. 0 0 L- V M CO M 0.1 CO C1' CV 0 0) cO csi r-: c<1 ai Ki N- co co m -a- 0 cci vi 4- LA t•.:7 ,--
▪ (C 0 0 CONCOWL-ONCD • L-WCONOCON QD 6 05 M U) 6
O) co r••• N (.0 0 NO)NO COW.. Lci co"
ADA
Assu
mpt
ion
o0 CO 0
U) if; 0) 01
til co LI) ce
.- 0 .-- N
.-. .-- 'Tr N N U) 6 6 fr; ..- %-.. N 03 CO 1
N
0 CO CO 0 CO N 471
0 0 CO V'
O N N
0) 03 O CO • N CO cr■
0 CO N N 0 m 01 DD 01 0 03
02; N N
O CO 0 CO 0
C) N
O CD V U1
CO oi
O LO 0
0 If; 0
N
O
O
0 0
0 0
0 0
0 0
O
O
O
O O
O O
0 0 0 N N N in in 0 0 0 U) in U
N) (NO 0) V°'
0 0 M m (f) W 0 sr 0 o c6 c,-; C7.4: o5 01 2 a Lo in Li, Tr M 0, ''' e?
N NI cr) 0) <J- ,„,- 1-- r.. tar r;1 rri. N N N
0 0 0 0 0 0 0 0 0
0 0 CO CS.1 11) lf )
.4" (.0
(0 0
O 0 0 0 0
O
0 0 0 0 0 0 00 0 0
O
O
0
N N
CO CO M Cr;
N A--
• 1 1.
LD 0 0
L6 vi CO 01 U) Lel (0 (CT
N N V V M LI)
rej N N
TOTA
L OT
HER
SOUR
CES
0
U 5 Q
Z uj <
z <
u- j z0 <
Z Lu - co Z (-7 z Z Z < r.5
w Z CO DJ
0 W 0 0
14. In In
- N. CO N. 0 m N co CO 00 cj a co M. • mn c0 U) cr) 0
M
N 0 0 0
03 Cr;
N
00
O
O
0 0 0 0
O
O
0 0
0 N, 0 N cn L0 co
a) 6 co o M N CO U)
0 0 0
co O Cr) U)
O
O
O N
N
n Un
rest
rict
ed
CC I-
O N- 0 Cr)...
CS;' CO 0
0 0
0 0
0 0
N N m 0 0 cr)
N 0 0 N N V V:
0 0
0 CO0
0 N
0 0 0 0 O
TOTA
L EX
PEND
ITUR
ES
REVE
NUES
MIN
US E
XPEN
DITU
RES
Adop
ted B
udget
, 2005-2
006
W r N CO N 01 LO
N r Lo - cO
`1" - 0 01 0 cO v (6 o
N LO
o 0 co 0 0 CO
I.- 0
g LUZ
CO
LLI 0 < cc) i.s.i U- X
N
Lu 0 0 0 0 0 (-) 0
LI lj 0 cri- L) .<- co
LL1 LLJ LIJ > CD ILI
LL
0 N 0 0) 0 N. ',1-
...I CC 0 0) < CC 6 -4: Z Lu 0 co r, F- co .- 3 z c.1 w I'Ll Ce U
CO a) 0 V) MW0030 o3N0)1- N N OICOCCIVOD011.0.- cn(n1toaivin m6 N 0 CO CO I- 0) L0 CO 01
M O CO CO 01 01 N 1- 6 N sr -47 ▪ N r N
N V .- V N 0 0 0 0 Lo Lc) •Cr. LI1 .-- 01 CO sr 0.1 01 CO cs., cO cri Ci .--- oi cc N U) N Cl- U) •-• N C o •-• ,-
0 CD CO co NCO 0 0 0
• (0 01 CD CO
• (5 6 cci co N N 0 co to a?
0 0 0 0 0 W 0 0 0
O U)
03 N Cr) Cr) U) 0 1•••": N
O
C, )
N
CO CO
O oo N
0010.100100010 ✓ 1- 0 .- N N CO CO '4- O 01 ..-- LO ai R .- 00 0 M CO 01 N CO V LO I- g- M N ,... V.
m .- co .- 10 0000 m N c0 co CD N 1.- N 0 W N. N C.OL L-:". ci N:: vi . <a-- co 1.--. co co kr) I,- NON.- 01 LO
CATE
GORI
CAL
0
C- u)
0
San
Jos
e U
nifie
d Sch
ool D
istr
ict
0 o c0 N CO n CD ✓ CO Da CO • co COi - o r••• comma) cci cri
0 0 - 0 03 co
co co
co !xi CO
0 00)wco000m0 •:1- Ln co 0 CO NOCDO N
c5 ci ci. 0 co ON VI Cr) 01 'C . 0) 0) Cr) N -
CD
co lf) •-• 0 0 0 0 W CD 0 e- c- 0 0 W .-- cr) N. .:I- CO cci a
co -400 c6 06 c5
co -a- .- N. r, .4- -
0000
CO 0 0 0 CD (D CO CO N-
En co u) • u) a,
,- -c: tn ..-. ._ O. fa a) a-- -ei C
c: a) 0 V) ,....., V) n C 'i 7 L.- ..0 Ti)v) 1 V) =4) cmo ii: Vo E8 82
E ul a) -a 4•-• •■••• E w E 0) u) D ..-. CU -0 ocommu ca w CU a, in 8 ‘-
..-' wEEz (1)”, L) .--- >s .6 ° 4-' U U) Z .12 E 'til E _a Lu a 4"-.-- TA ° In 41)-- Ot 46 .-.. 1.1.1
0 cn 0) > t in a 0 c.) .c a) 4.,=" -0 0_ g (i) 73 ci 0 0 "I 0 W E o > ..-. .=". •-• 0, l.1.1 a) ,- ).- m 1::: u o u.., m co 0 o c0 n ,.._ O . TL5 CL CL 0 Z
CO z00000000cn< a.) CU +4 CO <
-
cc w 8 I'Ll > '0 CO c) i__ W0000000001
> CU 0 •-■ 0 cL000000rocc)-4-1- = N. Lu cc u_ (/) _10 Xe-NCOV MN N. N. N. 0 1- u-3 ce I- o
San Jose Unified School District Adopted Budget, 2005-2006
GENERAL FUND RESTRICTED GENERAL FUND (FUND 06)
COMMUNITY DAY SCHOOL REVENUE AND EXPENSE SUMMARY
Community Day Schools are established pursuant to Education Code Sections 48660-48667. They serve expelled students and students referred by a school attendance review board or other district level referral process. Funding for Community Day Schools is received through the Revenue Limit. The State requires that such funds be set aside for Community Day School activities in the restricted General Fund. SJUSD operates two Community Day Schools: San Jose Community Day High School and San Jose Community Day Middle School. Students are either served by San Jose Unified or by the Santa Clara County Office of Education (SCCOE). The SCCOE charges $2,950 in excess costs for each student served.
2004/05 2005/06 ESTIMATED ADOPTED
NOTES ACTUAL BUDGET ADA Assumption
REVENUES OBJECT TITLE
8091 Revenue Limit
Si COMMUNITY SCHOOL EXPENDITURES OBJECT TITLE
1000-1999 Certificated Salaries 2000-2999 Classified Salaries 3000-3999 Employee Benefits 4000-4999 Supplies 5000-5999 Services
SJ COMMUNITY SCHOOL EXPENDITURES
Interagency Transfers
46
543,376
85
786,669 543,376
387,703
80,809 177,470
6,716 18,401
786,669
442,169 87,609
184,516 6,716
18,401
1
671,099
147,500
-275,223
275,223
0 0
739,411
70,800
-23,542
23,542
0 0
7142 Payment to SCCOE/Excess Costs
REVENUE MINUS EXPENSE
OTHER SOURCES AND USES Contributions
8985 Contribution from Unrestricted
BEGINNING BALANCE ENDING BALANCE
NOTES: 1 Payment to SCCOE represents excess costs charged by the County Office of Education for SJUSD students served
in their programs
San Jose Unified School District Adopted Budget, 2005-2006
GENERAL FUND RESTRICTED GENERAL FUND (FUND 06)
COMMUNITY DAY SCHOOL MULTI-YEAR PROJECTION OF INCOME AND EXPENSE
NOTE
2003/04 UNAUDITED
ACTUAL
2004/05 EST
ACTUAL
2005/06 ADOPTED BUDGET
2006/07
PROJECTED
2007/2008
PROJECTED ADA Assumption 1 70.14 46 85 95 95
REVENUES RESOURCE TITLE
2430 Restricted Revenue Limit 548,560 543,376 786,669 909,019 932,341
548,560 543,376 786,669 909,019 932,341
TOTAL REVENUE & BEGINNING BALANCE 548,560 543,376 786,669 909,019 932,341
SJ COMMUNITY SCHOOL EXPENDITURES OBJECT TITLE
1000-1999 Certificated Salaries 614,474 387,703 442,169 509,015 524,285
2000-2999 Classified Salaries 111,474 80,809 87,609 100,853 103,879
3000-3999 Employee Benefits 211,861 177,470 184,516 212,410 218,783
4000-4999 Supplies 5,608 6,716 6,716 7,731 7,963
5000-5999 Services 5,370 18,401 18,401 21,183 21,818
SJ COMMUNITY SCHOOL EXPENDITURES 948,787 671,099 739,411 851,193 876,728
OTHER EXPENDITURES 7142 Excess Costs SCCOE 2 100,836 147,500 70,800 60,000 60,000
5710 Interprogram Transfer 3 -419,377 0 0 0 0
REVENUES MINUS EXPENSE -81,686 -275,223 -23,542 -2,174 -4,387
Contributions 81,686 275,223 23,542 2,174 4,387 8985 Contrib. from Unrestricted
CHANGE IN FUND BALANCE 0 0 0 0 0
BEGINNING BALANCE 0 0 0 0 0
ENDING BALANCE 0 0 0 0 0
NOTES: 1 ADA assumptions reflect projections of number of students served by SCCOE and numbers served by SJUSD 2 Payment to SCCOE represents excess costs charged by the County Office of Education for SJUSD students served in
3 This represents qualified costs chared to the TIIG grant
San Jose Unified School District Adopted Budget, 2005-2006
GENERAL FUND RESTRICTED GENERAL FUND (FUND 06)
ROUTINE REPAIR AND MAINTENANCE REVENUE AND EXPENSE SUMMARY
The District is required to establish a restricted account within it's General Fund for routine repair and onging maintenance purposes. A part of Fund 06 has been established to record such activities. The District is required to contribute a minimum of 3% of the General Fund expenditure budget toward repair and maintenance activites. One half of one percent is contributed to the Deferred Maintenance Fund and two and a half percent is contributed here in each fiscal year for 20 years until fiscal year 2017-2018. The three percent requirement was reduced to two percent for 2003-04 and 2004-05 only.
2004/05 2005/06 EST ACTUAL BUDGET
OTHER RESOURCES/TRANSFERS RESOURCE TITLE
8100 Transfer In - Restricted General Fund 03 5,145,793 6,595,706 TOTAL REVENUES 5,145,793 6,595,706
EXPENDITURES OBJECT TITLE
2000-2999 Classified Salaries 2,556,947 3000-3999 Employee Benefits 992,945 4000-4999 Materials & Supplies 800,000 5000-5999 Prof/Legal/Consultant/Other Services 688,667 7000-7999 Indirect Cost 271,074
TOTAL EXPENDITURES 5,309,633
REVENUES MINUS EXPENDITURES -163,840 BEGINNING BALANCE 163,840 ENDING BALANCE 0
2,900,249 1,457,856
950,868 950,000 336,733
6,595,706
0 0 0
ROUTINE RESTRICTED MAINTENANCE ACCOUNT CERTIFICATION Transfer from General Fund 03 Transfer from Measure F Bond Fund 23 to Deferred Maintenance
Total amount budgeted for Maintenance
6,595,706 =2.5% of(B) 1,322,354 =0.5% of(B) 7,918,060
5,145,793 =2% of (A) 1,322,354 =0.51% of (A) 6,468,147
Adopted General Fund Expenditure Budget: Restricted Expenditure Budget Unrestricted Expenditure Budget
Required Contribution to Maintenance: Restricted Routine Maintenance Deferred Maintenance
115,502,002 141,787,672
Total 257,289,674 (A)
5,145,793 = 2% of (A) 1,286,448 =0.5% of (A) 6,432,242
121,559,108 142,054,738 263,613,846 (B)
6,590,346 =2.5% of (B) 1,318,069 =0.5% of (B) 7,908,415
San Jose Unified School District Adopted Budget, 2005-2006
GENERAL FUND RESTRICTED GENERAL FUND (FUND 06)
ROUTINE REPAIR AND MAINTENANCE MULTI-YEAR PROJECTION OF INCOME AND EXPENSE
2003/04 ACTUAL
2004/05 EST ACTUAL
2005/06 BUDGET
2006/07 PROJECTED
2007/08 PROJECTED
OTHER RESOURCES/TRANSFERS RESOURCE TITLE
8100 Trf In - General Fund 03 5,009,478 5,145,793 6,595,706 6,595,706 6,595,706 TOTAL REVENUES 5,009,478 5,145,793 6,595,706 6,595,706 6,595,706
EXPENDITURES OBJECT TITLE
2000-2999 Classified Salaries 2,565,063 2,556,947 2,900,249 3,029,251 3,059,544 3000-3999 Employee Benefits 960,135 992,945 1,457,856 1,572,435 1,588,159 4000-4999 Materials & Supplies 594,528 800,000 950,868 707,287 661,270 5000-5999 Prof/Legal/Other Services 738,247 688,667 950,000 950,000 950,000 7000-7999 Indirect Cost 273,504 271,074 336,733 336,733 336,733
TOTAL EXPENDITURES 5,131,477 5,309,633 6,595,706 6,595,706 6,595,706
REVENUES MINUS EXPENDITURES -121,999 -163,840 0 0 0 BEGINNING BALANCE 285,839 163,840 0 0 0 ENDING BALANCE 163,840 0 0 0 0
Adopte
d B
udget,
2005-2
006
- J
F- 0
5 CD 0
co
-
co co
0 O 0 -C
cr, PI oc) o_
O 0 _c
Ln
u.) M ni r- o o m
o-) m Co c.6 cri co LO ar) N 0 V) m M
tY mi Lri LID
V) 01 0 0 LO 01 On
0 co LD cri 0 Ln
0 0 0 N
U)
•cr
0 0 Ln 0 o
0 0 N. 0 0
CY)
0 0 In 0 0 0 LD
0 0 v- 0 0
ti
0 0 v.) 0 0 L/)
Co
O
N-u)
Co
O 0
U)
37.3
76.3
42
Ln 0 ti) ari
e-- N1
N.
REV
ENU
E M
INU
M m 0
O O
co co 0 0
CoCo
0 0 00
O O o o
O O o o
0 0 00
O 0 0 0
0 0 00
O O o o
to
LU
CON
TRIB
UTI
ON
S 8900-8
999 C
ontr
ibution f
rom
Fund 0
3
m 01 Co LO
MCION.N1- 00010 N (9 CI) CO 0 CO NI CO ■- M 7 o co co 0.1 6 n N 01 a-n N. CO NI -I- LO
Nt' CO 01 1.10 co a IA is cri
N 1.11 LO 01 0 N. 0 a-- Co 0 in o Co U1 CO N. a- N O V) co O r: 0 u5 oi O r: r: 00 COMLONNUILD 0) CO ■- CO CO co ni" 1.6
a-U0L0000101,- 0 M CO a- a-- 0 a- N N O 0.I 'ICC 0 CD 05 cci ui cc Co
0 0 0 0 LO 0 CO 0 CO N. 0 M
0 0 0 0 co 0 Co 0 LD Lr)
Lc) 0000 ,1- 0,--o O .- Co co Co N- u) 4- ,- ,--
.-- 0001.11000000 N Lr) 0 U1 N. a) CV u-) n (.6 c6 t-si -1- ...— 1. .. CV CV
tt) Cr)
ci IJ1
Co
N 0 U10 0 0 01 0 N. 01 .-
Coc 1.15.
cr)
0 a- LO 0 0 0 Co 0 CO NI-
NI' CD r- cri N n to 0 (.9 01-
San J
ose
Unifie
d S
chool D
istr
ict
0. X LU
5 Ul CL C
-C w41 0 0 ›, 0 • L. ..--2 LL1 U 111 03 0) a) -J tr) c --I To ' o. =
I-- ± ."- v, E (3) o) I- u.) ra mo. -c F- f.- E a) If- a) I- ra co 0 "CI co 11 7_1 g
• I- - ._ .,-, • v) o_ cc Q.) fn co in u1
(..) .- a-, CU a-, U C tra a) -7'as cc l' cc cr) .-r,
,..
C.) w a) CL) 4-,
0 a) cc > u ea tococ a) a) o a) o a) +' 1.- = 0) X 4-, 0
CC LL1 CO __I oucaapcn a 25
cn
F- 0 Co a) 0) N 0) 0) 0) a) Z
b — 1.... c.) Lo n co Co co 1,-,
t a, cr, Co Co ce a, 0, cr, a, 0 r- CI. LLI
V) w cy) co op a? 0 u., .- N 0;) Lf)
O 6 o 6 — rn c7) 6 LL1 -) 00600 1- ")r-- r•-
• CO CO 00 0 0 al 000 ONNN ...1 Z 0 a--. M LO
0
Z 0 000 0 LLI CO CO CO IJJ a- N CO V) < > O. CU X CC LU F-
0 0 0 -0 NI
CV) W 0
CC 0
LII
C,1
0 0
N
0) 0)
0 0 cn 0 0 O) co cc;
Nr CO 0 (D O LO 0 co NI a) co o 0 C/J
CD M N O Cs1
OS di oi 07 Loi O (NI al Lc) CsJ 0 CD
N 01 Cs1 0 CD CO Nn cc;
co 01 CO sr 0 CO 0 tr) co cr) N (r) (D C(.1 CO UD CO 0 lD rn
0; CD N- O c,3 N-O
00 N- CO CD
I"- Sr Sr CO 01. CO csi ui pi-
co 0 N 0 re) 0 .4 0 tr) cr) NI' sr CID N: DI sr 00 N ti
0 0 0 0 - 0 L•li; 0
0 CO
N-
0 0 0 0 c0 0 01 0 N s7- C11
0 0 0 0 0 0 Lr/ CO sr CO N
Lc) 0 .4 (n 0 0 a) 0 01 CD Sr N CO N °R. N: O c6 ,- ..4- ,- co ,-
moalNiococ-- CO 00 sr r- o co Tr Co cri .4' cri cci N N N
0.4 .-- 0 0 0 Li, 0 .4- 1- sr sr 3 CO C \I (JD CO 1- tT) N Sy CV cri .-
32,8
00,1
49
■■•-•
CO N N 0 OD 0 CO 0 0 ID (D 0 St 0 01 •CY CO
cci <Y N r.1 co U) 0) N. M
M M N N V'- N LO CO Clc
N 0 0 CO CO 0 CD st 0 CO
N. 0.1 CO
ro
0 0 0 0 0
cc).
0 0 In 0 0
N:
0 0 N- 0 0
m
Adopte
d B
udget,
2005-2
006
13.5
86.3
38
0 ID
a)
to 0 5 en
0 0 0 ,t.
0 .4- cy) 0 .- CO cn
N .,-, v.)
a)
0 0 0 Lr) 0 0
CO
0 0 0 0
N-
0 0 CO Is) 0 0
1./1
Tr
LO 0 CD
LI) M U) cci" M
U) rc.)
a) OO (.5
0 0
0 0
co
San J
ose
Unifie
d S
chool D
istr
ict
0 0 00
O O o o
O O o o
O O o o
0 0 o 0
o O o 0
O O o o
x e
U
U) 0
a)
0 -ci
.c -0
tr) tri
2 c > a.)
O 0in cr, v,
ow co X co a,
8 c
v) > 0
(,) *d
ce) a) u) D
a) > ,... 4-,
(0 E _c
c
N o
Crl
cs.) 1- ‘-
‘1T3
'a 2 -c >, o O E E 2 E „_ 0
-to (L)
O E C
7 0 E co 1/1 • C 5)) t
O 4-0
CL (1) (- C
O
F- O
U 0
VI 0 o 0
0.1 0
Z c•J
0 UJ
c 0
.0 ‘... C O. a. c u) 0 0 LL.
T. v) a)
-,o E CU U LLI CU -I In c -I '',7 2 n. a) = a ..c 1.- I- .-' E w to) i- ca c 4-, .,-
to F- 7ts. (r) 1-j. '-',,,, ,.., 1- E m
=1 8 v) -0 .o c 0 tr) 0 ,..■ -0 ..-■ ,„ 0 ".--1
C) 0 ,.. c a) to co
c
in `1: .,.., (-) 0 o o_ ,o .7.,-, 9= 4-4 U)8 0 C.) .,_. Cfl c tr) ..,1) wu ww 4, LU O \
CC 4ji 0
U co to u, C C ❑ N N V5 —
61 Cr) 01 01 01 01 C1 0) CO 01
r gti t 01 01
N. CO NJ U1 N.
U-I t 01 41a) cn a) a) al cn 0 ,-. p_ 01
LLI CCI op op N".1 T .) 6-/ 0 6 0 0
CO°F; 0 0 0 0 0 trz
a:i0003 000 00000 0 0 Z 2 (-9 Z (.0 Z°00000
ZZ
LLI CO CO CO LLI N CO sr LO 00 0- 3
LIJ X LLI Z CC CO LLI
San Jose Unified School District Adopted Budget, 2005-2006
GENERAL FUND RESTRICTED GENERAL FUND (FUND 06)
SPECIAL EDUCATION REVENUE AND EXPENSE SUMMARY
The Special Education program records activities and/or services to students with exceptional needs who are assigned individualized education plans (IEPs). The activities and/or services include distictive techniques, materials, and arrangements to suit the student's learning needs. The Special Education program pages account for all funding available for Special Education. This includes federal resources 3310-3410 and state resource 6500.
REVENUES STATE FUNDING FORMULA REVENUE Resource/Object
2004/05 2005/06 NOTES EST ACTUAL BUDGET
6500/8097 Taxes Transfer 2,516,703 2,387,002 3310/8181 IDEA Basic Local Assistance 4,946,899 4,946,899 6500/8792 Special Education Apportioment 6,042,765 6,591,464
13,506,367 13,925,365 OTHER REVENUE SOURCES Revenue Limit
6500/8091 Revenue Limit Trf for SDC Students 4,068,935 4,224,468 Other State
6500/8792 Program Specialist/Out of Home Care 341,271 348,404 6500/8710 Inter-District Tuition (Selpa V & VI) 35,000 35,000
376,271 383,404 Other Federal
3315/8182 IDEA Preschool Grant 133,535 133,535 3320/8182 IDEA Preschool Local Entitlement 247,721 247,721 3340/8182 IDEA Local Staff Development Grants 15,605 15,605 3345/8182 IDEA Preschool Staff Development 3,127 3,127 3360/8590 IDEA Low Incidence Entitlement 7,415 7,415 3405/8590 Special Ed - Workability I, Part B 375,147 296,460
782,550 703,863
TOTAL REVENUES 18,734,123 19,237,100
EXPENDITURES OBJECT TITLE
1000-1999 Certificated Salaries 14,492,879 14,918,434 2000-2999 Classified Salaries 5,419,119 5,710,126 3000-3999 Benefits 6,877,167 6,998,690 4000-4999 Books and Supplies 71,394 258,361 5000-5999 Services & Other Oper Exp 3,980,480 4,075,716
7110 Inter-District Tuition(Selpa V & VI) 20,000 20,000 7311 Indirect Cost 1,647,983 1,602,265 7371 Direct Costs 4,867,320 4,867,320
TOTAL EXPENDITURES 37,376,342 38,450,912
REVENUES MINUS EXPENDITURES 6500/8980 Contribution from Fund 03 18,642,219 19,213,812
BEGINNING BALANCE 0 0 ENDING BALANCE 0 0
San Jose Unified School District Adopted Budget, 2005-2006
GENERAL FUND RESTRICTED GENERAL FUND (FUND 06)
SPECIAL EDUCATION MULTI-YEAR PROJECTION OF INCOME AND EXPENSE
REVENUES OBJECT TITLE
2003/2004 ACTUAL
2004/2005 EST ACTUAL
2005/2006 BUDGET
2006/2007 PROJECTED
2007/2008 PROJECTED
8090-8097 Revenue Limit 6,705,292 6,585,638 6,611,470 6,836,260 7,020,839
8100-8299 Federal Programs 4,575,072 5,346,887 5,346,887 5,400,356 5,454,359
8300-8599 State Programs 288,080 382,562 303,875 306,914 309,983
8600-8799 Local/Interagency 6,632,943 6,419,036 6,974,868 7,044,617 7,115,063
18,201,385 18,734,123 19,237,100 19,588,146 19,900,244
EXPENDITURES OBJECT TITLE 1000-1999 Certificated Salaries 14,587,365 14,492,879 14,918,434 15,216,803 15,521,139
2000-2999 Classified Salaries 4,802,060 5,419,119 5,710,126 5,824,329 5,940,816
3000-3999 Benefits 5,969,654 6,877,167 6,998,690 7,348,624 7,716,055
4000-4999 Books and Supplies 85,412 71,394 258,361 260,945 263,554
5000-5999 Services 3,015,347 3,980,480 4,075,716 4,000,000 4,000,000
7110 Inter-Distr. Tuition 15,421 20,000 20,000 30,000 30,000
7311 Indirect Cost 1,767,280 1,647,983 1,602,265 1,632,535 1,672,078
7311 Direct Cost 4,867,320 4,867,320 4,867,320 4,867,320 4,867,320
TOTAL EXPENDITURES 35,109,859 37,376,342 38,450,912 39,180,556 40,010,962
REVENUE MINUS EXPENSE -16,908,474 -18,642,219 -19,213,812 -19,592,410 -20,110,718
CONTRIBUTIONS 8900-8999 From Unrestricted 16,908,474 18,642,219 19,213,812 19,592,410 20,110,718
BEGINNING BALANCE 0 0 0 0 0
ENDING BALANCE 0 0 0 0 0
San Jose Unified School District Adopted Budget, 2005-2006
GENERAL FUND RESTRICTED GENERAL FUND (FUND 06)
CATEGORICAL PROGRAMS REVENUE AND EXPENSE SUMMARY
REVENUES
2004/05 EST. ACTUAL
2005/06 BUDGET
RESOURCE OBJECT TITLE 3000-5999 8100-8299 Federal 16,969,571 16,682,202 6000-8999 8300-8599 State 14,717,203 15,179,484 9000-9999 8600-8799 Local 4,457,133 3,338,584
TOTAL REVENUES 36,143,907 35,200,270
EXPENDITURES OBJECT TITLE
1000-1999 Certificated Salaries 13,461,658 13,650,029 2000-2999 Classified Salaries 5,407,132 5,579,854 3000-3999 Employee Benefits 3,961,310 4,363,722 4000-4999 Books and Supplies 3,815,270 5,414,343 5000-5999 Services, Other Operating Exp. 6,496,656 7,551,321 6000-6999 Capital Outlay 1,211 0 7000-7399 Other Outgo 1,103,185 1,042,937
TOTAL EXPENDITURES 34,246,422 37,602,206
REVENUES MINUS EXPENDITURES 1,897,485 -2,401,936
CONTRIBUTIONS 8984 Special Education Transportation -387,493 -590,871 8990 To/From Other Categoricals 1,030 0
Total Transfers Out and Contributions -386,463 -590,871
NET INCREASE (DECREASE) IN FUND BALANCE 1,511,022 -2,992,807 BEGINNING BALANCE 1,565,615 3,076,637 ENDING BALANCE 3,076,637 83,830
San Jose Unified School District Adopted Budget, 2005-2006
GENERAL FUND RESTRICTED GENERAL FUND (FUND 06)
CATEGORICAL PROGRAMS MULTI-YEAR PROJECTION OF INCOME AND EXPENSE
REVENUES OBJECT TITLE
2003/04 ACTUAL
2004/05 EST ACTUAL
2005/06 BUDGET
2006/07 PROJECTED
2007/08 PROJECTED
8100-8299 Federal 10,867,902 16,969,571 16,682,202 17,216,032 17,680,865 8300-8599 State 10,910,637 14,717,203 15,179,484 15,821,576 16,490,829 8600-8799 Local/Interagency 3,779,134 4,457,133 3,338,584 3,445,419 3,538,445
TOTAL REVENUES 25,557,673 36,143,907 35,200,270 36,483,027 37,710,139
EXPENDITURES OBJECT TITLE
1000-1999 Certificated Salaries 7,182,487 13,461,658 13,650,029 13,854,779 14,062,601 2000-2999 Classified Salaries 4,297,216 5,407,132 5,579,854 5,663,552 5,748,505 3000-3999 Employee Benefits 2,818,759 3,961,310 4,363,722 4,800,094 5,280,104 4000-4999 Books and Supplies 7,169,894 3,815,270 5,414,343 3,946,317 4,203,613 5000-5999 Services, Other Op. Exp. 2,395,482 6,496,656 7,551,321 6,574,298 6,752,391 6000-6999 Capital Outlay 0 1,211 0 0 0 7300-7399 Indirect Cost 918,101 1,103,185 1,042,937 1,042,937 1,042,937
TOTAL EXPENDITURES 24,781,939 34,246,422 37,602,206 35,881,977 37,090,151
REVENUES MINUS EXPENDITURES 775,734 1,897,485 -2,401,936 601,050 619,989
CONTRIBUTIONS 8984 Sp. Ed. Transportation -645,821 -387,493 -590,871 -608,597 -626,855 8990 To/from Fund 03 -1,854,716 1,030 0 0 0
Total -2,500,537 -386,463 -590,871 -608,597 -626,855
CHANGE IN FUND BALANCE -1,724,803 1,511,022 -2,992,807 -7,547 -6,866 BEGINNING BALANCE 3,290,419 1,565,615 3,076,637 83,830 76,283 ENDING BALANCE 1,565,615 3,076,637 83,830 76,283 69,416
San Jose Unified School District Adopted Budget, 2005-2006
GENERAL FUND RESTRICTED GENERAL FUND (FUND 06)
TARGETED INSTRUCTIONAL IMPROVEMENT GRANT REVENUE AND EXPENSE SUMMARY
The Targeted Instructional Improvement Grant (TIIG) replaces funding for court-ordered and voluntary desegregation programs. Funds are allocated on a per student basis to individual districts based on the amount received in 2000-01 for desegregation. Funds must first be used on any court-ordered desegregation program if the order exists and is still in force. In May 2003 the plaintiffs and the district entered into a settlement agreement, adopting a voluntary integration plan and releasing the district from court oversight. The district's voluntary integration plan is available on the district web site at www.sjusd.org . Funding from the TIIG grant is used to support the voluntary integration plan and to support the district's lowest performing students.
Pursuant to recent legislation (AB 825) the TIIG funds will be incorporated in the Targeted Instructional Improvement Block Grant in 2005-2006. Because of this change, the resource number will change to 7394 in 2005-2006.
REVENUES RESOURCE OBJECT TITLE 7045/7394 8590 Targeted Instructional Improvement
2004/05 EST ACTUAL
2005/06 BUDGET
Grant Program 32,362,725 32,995,776 TOTAL REVENUES 32,362,725 32,995,776
EXPENDITURES OBJECT TITLE
1000-1999 Certificated Salaries 12,631,993 11,786,133 2000-2999 Classified Salaries 5,424,240 5,071,221 3000-3999 Employee Benefits 5,319,572 5,290,085 4000-4999 Books and Supplies 870,079 3,157,651 5000-5999 Services, Other Operating Exp. 3,385,237 3,955,765 5000-5999 Direct Cost of Transportation 2,941,537 1,860,701
7310 Indirect Cost 1,652,225 1,574,220 TOTAL EXPENDITURES 32,224,883 32,695,776
REVENUES MINUS EXPENDITURES 137,842 300,000
OTHER FINANCING SOURCES TRANSFERS OUT
7611 Transfer Out-Child Development Fund 137,842 300,000
CHANGE IN FUND BALANCE 0 0 BEGINNING BALANCE 0 0 ENDING BALANCE 0 0
San Jose Unified School District Adopted Budget, 2005-2006
GENERAL FUND RESTRICTED GENERAL FUND (FUND 06)
TARGETED INSTRUCTIONAL IMPROVEMENT GRANT MULTI-YEAR PROJECTION OF INCOME AND EXPENSE
2003/04 ACTUAL
2004/05 EST ACTUAL
2005/06 BUDGET
2006/07 PROJECTED
2007/08 PROJECTED
REVENUES RESOURCE OBJECT TITLE
7045/7394 8590 TIIG 32,088,289 32,362,725 32,995,776 33,186,572 33,176,375 TOTAL REVENUES 32,088,289 32,362,725 32,995,776 33,186,572 33,176,375
EXPENDITURES OBJECT TITLE
1000-1999 Certificated Salaries 11,252,334 12,631,993 11,786,133 12,080,786 12,382,806 2000-2999 Classified Salaries 5,285,944 5,424,240 5,071,221 5,198,002 5,327,952 3000-3999 Employee Benefits 4,949,127 5,319,572 5,290,085 5,422,337 5,557,895 4000-4999 Book and Supplies 1,643,111 870,079 3,157,651 3,828,588 3,179,995 5000-5999 Services, Other Op. Exp. 4,081,956 3,385,237 3,955,765 2,855,765 2,855,765 5000-5999 Direct Cost Transportation 2,933,811 2,941,537 1,860,701 1,917,771 1,989,126
7314 Indirect Cost 1,722,013 1,652,225 1,574,220 1,583,323 1,582,836 TOTAL EXPENDITURES 31,868,296 32,224,883 32,695,776 32,886,572 32,876,375
REVENUES MINUS EXPENDITURES 219,993 137,842 300,000 300,000 300,000
OTHER FINANCING SOURCES TRANSFERS OUT
7611 Trf to Child Develop Fund 219,993 137,842 300,000 300,000 300,000
CHANGE IN FUND BALANCE 0 0 0 0 0 BEGINNING BALANCE o 0 0 0 0 ENDING BALANCE 0 0 0 0 0
San Jose Unified School District Adopted Budget, 2005-2006
GENERAL FUND RESTRICTED GENERAL FUND (FUND 06)
TRANSPORTATION REVENUE AND EXPENSE SUMMARY BY RESOURCE
The transportation pages show all activities related to home-to-school tansportation for regular K-12 students, as well as transportaion for Special Education students, when required by and individualized education plan (IEP). Special Education students who do not have transportation in an IEP are recorded under regular K-12 home-to-school. In 2005-2006 the district is reducing home-to-school transportation services and is implementing fees. It is projected that this will save over $800,000.
Home to School
2004/05 EST ACTUAL
Special Education
2004/05 EST ACTUAL
TOTAL
2004/05 EST ACTUAL
REVENUES RESOURCE 0131 TITLE
7230 8311 Regular Education 1,583,566 0 1,583,566 7240 8311 Special Education 0 1,061,975 1,061,975 7230 8699 Local Revenue 0 0 0
TOTAL REVENUES 1,583,566 1,061,975 2,645,541
EXPENDITURES OBJECT TITLE 2000-2999 Classified Salaries 1,222,120 153,435 1,375,555 3000-3999 Employee Benefits 552,651 79,865 632,516 4000-4999 Supplies 215,477 24,400 239,877 5000-5999 Services, OtherExp 1,885,736 2,799,272 4,685,008 5710-5750 Inter-Prog/Misc 475,952 0 475,952 5710-5750 Inter-Prog/Fleet Mtge 309,441 196,255 505,696 5710-5750 Inter-Prog/ Non-SH -539,798 -539,798
7316 Indirect Cost 95,670 155,219 250,889 7439 Debit Service 0 230,120 230.120
TOTAL 4,757,047 3,098,768 7,855,815
OTHER EXPENDITURES 5710-5750 Transfer Desegregation -2,941,536 0 -2,941,536
TOTAL EXPENDITURES 1,815,511 4,914,279
REVENUES MINUS EXPENDITURES -231,945 -2,036,793 -2,268,738
OTHER SOURCES/USES TRANSFERS IN
8998 Flexibility Transfer 231,945 155,548 387,493 8998 Categorical Block Grant
CONTRIBUTIONS 8984 Contribution Unrestricted 0 1,881,245 1,881,245
TOTAL OTHER SOURCES 231,945 2,036,793 2,268,738
BEGINNING BALANCE 0 0 0 ENDING BALANCE
Home to School
2005/06 BUDGET
Special Education
2005/06 BUDGET
TOTAL
2005/06 BUDGET
1,650,550 0 1,650,550 1,106,897 1,106,897
405,000 0 405,000 2,055,550 1,106,897 3,162,447
1,405,843 0 1,405,843 699,612 0 699,612 163,000 24,400 187,400 878,260 2,870,903 3,749,163 475,952 0 475,952 309,441 196,255 505,696
0 -539,798 -539,798 187,600 132,723 320,323
0 230,120 230,120 4,119,708 2,914,603 7,034,311
-1,860,701 0 -1,860,701
2,259,007 2,914,603 5,173,610
-203,457 -1,807,706 -2,011,163
115,335 166,035 281,370 88,122 221,379 309,501
0 1,420,292 1,420,292
203,457 1,807,706 2,011,163
0 0 0 0 0 0
San Jose Unified School District Adopted Budget, 2005-2006
GENERAL FUND RESTRICTED GENERAL FUND(FUND 06)
TRANSPORTATION MULTI-YEAR PROJECTION OF INCOME AND EXPENSE
2003/04 ACTUAL
2004/05 EST ACTUAL
2005/06 BUDGET
2006/07 PROJECTED
2007/08 PROJECTED
REVENUES RESOURCE TITLE
7230 Reg. Ed. Home to School 1,546,300 1,583,566 1,650,550 1,703,368 1,750,551 7240 Special Education 1,036,984 1,061,975 1,106,897 1,142,318 1,173,160 7230 Local Revenue 18,880 0 405,000 405,000 405,000
TOTAL REVENUES 2,602,164 2,645,541 3,162,447 3,250,685 3,328,711
EXPENDITURES OBJECT TITLE
2000-2999 Classified Salaries 1,415,538 1,375,555 1,405,843 1,443,801 1,482,783 3000-3999 Employee Benefits 645,342 632,517 699,612 718,502 737,901 4000-4999 Fuel/ Supplies 286,229 239,877 187,400 192,460 197,656 5000-5999 Services, Other Op. Exp 4,542,712 4,685,008 3,749,163 3,850,390 3,954,351
5710-5750 Inter-Prog/Misc. -179,590 -63,846 -63,846 -63,846 -63,846 5710-5750 Vehicle Repair 505,696 505,696 505,696 505,596 505,696
7316 Indirect Cost 260,225 250,889 320,323 320,323 320,323 7439 Debt Service 230,120 230,120 230,120 230,120 230,120
TOTAL 7,706,272 7,855,816 7,034,311 7,197,345 7,364,985
OTHER EXPENDITURES 5710-5750 Transfer in TIIG -2,933,811 -2,941,537 -1,860,701 -1,917,771 -1,989,126
TOTAL EXPENDITURES 4,772,461 4,914,279 5,173,610 5,279,574 5,375,859
REVENUES MINUS EXPENDITURES -2,170,297 -2,268,738 -2,011,163 -2,028,889 -2,047,147
OTHER SOURCES/USES TRANSFERS IN
8998 Flexibility Transfer 645,821 387,493 281,370 289,811 298,505 8998 Categorical Block Grant 0 0 309,501 318,786 328,350
645,821 387,493 590,871 608,597 626,855
CONTRIBUTIONS
8984 Fund 03 Unrestricted 1,524476 1,881,245 _1,420,292 1,420,292 1,420,292
1,524,476 1,881,245 1,420,292 1,420,292 1,420,292
TOTAL OTHER SOURCES AND USES 2,170,297 2,268,738 2,011,163 2,028,889 2,047,147
BEGINNING BALANCE 0 0 0 0 0 ENDING BALANCE 0 0 0 0 0
San Jose Unified School District Adopted Budget, 2005-2006
GENERAL FUND RESTRICTED GENERAL FUND (FUND 06) REGIONAL OCCUPATIONAL CENTER
REVENUE AND EXPENSE SUMMARY
Regional Occupational Classes and Programs (ROC/P) are conducted by the Metropolitan Education District (MetroED). MetroED was created under a Joint Powers Authority by six local school districts to provide vocational and adult education programs for high school students and adults in their geographic areas. Member districts are Campbell Union High School District, East Side Union High School District, Los Gatos-Saratoga Joint Union High School District, Milpitas Unified School District, San Jose Unified School District, and Santa Clara Unified School District. All income earned in this fund is transmitted to MetroED.
REVENUES
2004/05 EST. ACTUAL
2005/06 BUDGET
RESOURCE OBJECT TITLE 6350 8311 State Aid-Current Year 2,174,949 2,174,949
6350 8091 Beginning Teacher Incentive 0 0
6350 8091 Apprentice Hours Transfer 630,077 630,077
6360 8311 Pupils with Disabilities 0 0
TOTAL REVENUES 2,805,026 2,805,026
EXPENDITURES OBJECT TITLE 7223 Tuition 2,805,026 2,805,026
TOTAL EXPENDITURES 2,805,026 2,805,026
REVENUES MINUS EXPENDITURES 0 0
NET INCREASE (DECREASE) IN FUND BALANCE 0 0 BEGINNING BALANCE 0 0 ENDING BALANCE 0 0
San Jose Unifed School District Adopted Budget, 2005-2006
GENERAL FUND RESTRICTED GENERAL FUND (FUND 06) REGIONAL OCCUPATIONAL CENTER
MULTI-YEAR PROJECTIONS OF INCOME AND EXPENSE
REVENUES RESOURCE TITLE
2003/04 ACTUAL
2004/05 EST ACTUAL
2005/06 BUDGET
2006/07 PROJECTED
2007/08 PROJECTED
6350 State Aid 2,113,329 2,174,949 2,174,949 2,174,949 2,174,949
6350 Beg. Teacher Incentive 4,057 0 0 0 .0
6350 Apprentice Hours 813,856 630,077 630,077 630,077 630,077
6350 Pupils with Disabilites 0 0 0 0 0
TOTAL REVENUES 2,931,242 2,805,026 2,805,026 2,805,026 2,805,026
EXPENDITURES OBJECT TITLE 7223 Transfer to JPA 2,910,922 2,805,026 2,805,026 2,805,026 2,805,026
TOTAL EXPENDITURES 2,910,922 2,805,026 2,805,026 2,805,026 2,805,026
REVENUES MINUS EXPENDITURES 20,320 0 0 0 0
CHANGE IN FUND BALANCE 20,320 0 0 0 0
BEGINNING BALANCE -20,320 0 0 0 0
ENDING BALANCE 0 0 0 0 0
San Jose Unified School District Adopted Budget, 2005-2006
GENERAL FUND RESTRICTED GENERAL FUND (FUND 06)
VEHICLE REPAIR/FLEET MAINTENANCE REVENUE AND EXPENSE SUMMARY
The vehicle repair and fleet maintenance program was established to provide fuel and maintenance for district buses, vans and other vehices. Departments are assessed a fee per vehicle, which provides fuel, maintenance and eventually, vehicle replacement
REVENUE RESOURCE OBJECT TITLE
9210 8699 Local/ Outside Revenue
TOTAL REVENUES
EXPENDITURES OBJECT TITLE 2000-2999 Classified Salaries 3000-3999 Employee Benefits
4000-4999 Shop Supplies 5000-5999 Services, Other Operating Expenses
SUBTOTAL
INTERPROGRAM/INTERFUND TRANSFERS
2004/05 EST ACTUAL
2005/06 BUDGET
55,000 55,000
55,000
334,339 126,949 349,440 160,482
55,000
333,116 126,949 350,663 160,482
971,210
0 -17,104
-441,564 -505,696
971,210
0 -17,104
-441,564 -505,696
5710-5750 Vehicle Repair-Misc.
5710-5750 Vehicle Repair-Cafeteria
5710-5750 Vehicle Repair-District
5710-5750 Vehicle Repair-Transportation SUBTOTAL
TOTAL EXPENDITURES
REVENUES MINUS EXPENDITURES
BEGINNING BALANCE ENDING BALANCE 1
-964,364
6,846
48,154
313,304 361,458
-964,364
6,846
48,154
361,458 409,612
NOTES 1 The ending balance is designated for vehicle repair and vehicle replacement
San Jose Unified School District Adopted Budget, 2005-2006
GENERAL FUND RESTRICTED GENERAL FUND (FUND 06)
VEHICLE REPAIR/FLEET MAINTENANCE MULTI-YEAR PROJECTION OF INCOME AND EXPENSE
REVENUE RESOURCE TITLE
9210 Local/Outside Revenue 9210 Interest 9210 Prior Year Adjustment
TOTAL REVENUES
EXPENDITURES OBJECT TITLE
2000-2999 Classified Salaries 3000-3999 Employee Benefits 4000-4999 Supplies 5000-5999 Services, Other Op. Exp.
INTERPROGRAM/ INTERFUND TRANSFERS 5710-5750 Vehicle Repair-Misc. 5710-5750 Vehicle Repair-Cafeteria 5710-5750 Vehicle Repair-District 5710-5750 Vehicle Repair-Transp.
REVENUES MINUS EXPENSE
REVENUES MINUES EXPENDITURES
BEGINNING BALANCE ENDING BALANCE
NOTES
2003/04 ACTUAL
2004/05 EST ACTUAL
2005/06 BUDGET
2006/07 PROJECTED
2007/08 PROJECTED
75,635 -875
0
55,000 0 0
55,000 0 0
55,000 0 0
55,000 0 0
74,760
316,617 117,006 264,441 148,644
55,000
334,339 126,949 349,440 160,482
55,000
333,116 126,949 350,663 160,482
55,000
336,447 128,218 354,170 162,087
55,000
339,812 129,501 357,712 163,708
846,708
-532 -17,104
-453,864 -505,696
971,210
0 -17,104
-441,564 -505,696
971,210
0 -17,104
-441,564 -505,696
980,923
0 -17,104
-441,564 -505,696
990,732
0 -17,104
-441,564 -505,696
1
-977,196
-130,488
205,248
108,056 313,304
-964,364
6,846
48,154
313,304 361,458
-964,364
6,846
48,154
361,458 409,612
-964,364
16,559
38,441
409,612 448,053
-964,364
26,368
28,632
448,053 476,685
1 The ending balance is designated for vehicle repair and vehicle replacement
San Jose Unified School District Adopted Budget, 2005-2006
GENERAL FUND RESTRICTED GENERAL FUND (FUND 06)
FEDERAL MAGNET REVENUE AND EXPENSE SUMMARY
The Magnet Schools Assistance Program (MSAP) is a federal program that provides grants to eligible districts to support magnet schools that are part of an approved desegregation plan. The MSAP grant ends in 2007.
REVENUES RESOURCE OBJECT TITLE
5811 8290 Federal Magnet Schools
2004/05 EST ACTUAL
2005/06 BUDGET
Assistance Program 2,047,491 2,913,033 TOTAL REVENUES 2,047,491 2,913,033
EXPENDITURES OBJECT TITLE 1000-1999 Certificated Salaries 690,242 1,228,852 2000-2999 Classified Salaries 70,612 55,454 3000-3999 Employee Benefits 193,284 320,241 4000-4999 Books and Supplies 717,923 1,041,954 5000-5999 Services, Other Operating Exp. 247,646 153,312
7315 Indirect Costs 127,784 113,220 TOTAL EXPENDITURES 2,047,491 2,913,033
REVENUES MINUS EXPENDITURES 0 0
BEGINNING BALANCE 0 0 ENDING BALANCE
San Jose Unifed School District Adopted Budget, 2005-2006
GENERAL FUND RESTRICTED GENERAL FUND (FUND 06)
FEDERAL MAGNET SCHOOLS ASSISTANCE GRANT MULTI-YEAR PROJECTION OF INCOME AND EXPENSE
2003/04 ACTUAL
2004/05 EST ACTUAL
2005/06 BUDGET
2006/07 PROJECTED
2007/08 PROJECTED
REVENUES RESOURCE OBJECT TITLE
5811 8290 MSAP 2,335,368 2,047,491 2,913,033 2,351,690 0
2,335,368 2,047,491 2,913,033 2,351,690 0
TOTAL REVENUES
EXPENDITURES OBJECT TITLE
1000-1999 Certificated Salaries 808,662 690,242 1,228,852 1,259,573 0 2000-2999 Classified Salaries 37,162 70,612 55,454 56,840 0 3000-3999 Benefits 211,961 193,284 320,241 328,247 0 4000-4999 Books and Supplies 700,733 717,923 1,041,954 441,519 0 5000-5999 Svcs & Other Oper Exp 465,957 247,646 153,312 153,312 0
7315 Indirect Cost 110,893 127,784 113,220 112,199 0 TOTAL EXPENDITURES 2,335,368 2,047,491 2,913,033 2,351,690 0
REVENUES MINUS EXPENDITURES 0 0 0 0 0
BEGINNING BALANCE 0 0 0 ENDING BALANCE 0 0 0
Special Purpose Funds
- Fund Definitions
San Jose Unified School District Adopted Budget, 2005-2006
Special Revenue Funds are used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specific purposes. The District maintains six special revenue funds:
1. FUND 09: The Charter School Fund accounts separately for activities of charter schools.
2. FUND 11: The Adult Education Fund is used to account for adult education programs maintained on behalf of the District by a joint powers authority.
3. FUND 12: The Child Development Fund is used to account separately for federal, state, and local revenues to operate child development programs.
4. Fund 13: The Cafeteria Fund is used to account for revenues received and expenditures made to operate the District's food service program.
5. FUND 14: The Deferred Maintenance Fund is used to account for major repair or replacement of District property, under the District's five-year plan.
6. FUND 17: The Special Reserve Fund is used to account for 2% economic uncertainty reserve. Prior to 2001-2002 this fund was referred to as the Contingency Fund
Capital Projects Funds are used to account for the acquisition or construction of major governmental general fixed assets. The District maintains four funds that are considered to be Building Funds according to state accounting requirements (funds 21-24). For state reporting purposed these funds are combined and are reported as Fund 21. Fund 25 accounts for Developer Fees. The District also maintains two funds established by the state to account for state revenues for school modernization (funds 30 and 35)
1 . FUND 21: The Building Fund is used to account for the acquisition of major governmental capital facilities and buildings from the sale of bond proceeds. The district operates segments within this fund. a) The Building Fund accounts for rentals and leases of District property b) The Child Care Facilities Fund is used to account separately for expenditures
associated with child care facilities displaced by class size reduction, as well as the lease income on those facilities
2. FUND 22: The Bond Fund accounts for proceeds of general obligations bonds (Measure C)
3. FUND 23: A second Bond Fund accounts for proceeds of the Measure F general obligation bonds.
4. FUND 24: The Certificates of Participation Fund (COP) is a mechanism to provide capital for the purchase of equipment, to finance construction or to refinance existing leases.
5. Fund 25: The Capital Facilities Fund is used to account for resources received from developer impact fees.
6. FUND 30: The School Lease-Purchase Fund accounts for state modernization funds. 7. FUND 35: The County School Facilities Fund is used to account for the modernization
of school site facilities in accordance with the School Facilities Act of 1998.
San Jose Unified School District Adopted Budget, 2005-2006
Debt Service Funds are used to account for the accumulation of the following resources, and the payment of general long-term debt (principal, interest, and relates costs). The District maintains two debt service funds:
1. FUND 51: Bond Interest and Redemption Fund is used to account for the accumulation of resources for the repayment of District Bonds.
2. FUND 53: Tax Override Fund is used to the accumulation of resources from ad valorem tax levies for the repayment of State School Building Fund apportionments.
Internal Services Funds are used to account for services rendered on a cost reimbursement basis within the District. The District maintains two self-insurance funds (funds 67 and 68). For state reporting purposes these funds are combined and are reported as Fund 67.
1. FUND 67: The Worker's Compensation Fund accounts for worker's compensation insurance coverage.
2. FUND 68: The Health and Welfare Fund accounts for medical benefits, dental benefits and income protection to employees.
Trust Funds are used to account for assets held in trustee capacity. The district maintains one trust fund.
1. FUND 71: The Retiree Benefits Fund is used to account for retirement incentives offered to retirees.
Special Revenue Funds
- Charter School, Fund 09 - Adult Education, Fund 11
- Child Development, Fund 12 - Cafeteria Fund, Fund 13
- Deferred Maintenance, Fund 14 - Special Reserve, Fund 17
2005-2006 CHARTER ADULT CH. DEV CAFETERIA DEF MNT SP RESERVE
FUND 09 11 12 13 14 17 TOTAL REVENUES
Revenue Limit 4,795,920 0 0 0 0 4,795,920 Federal 0 4,821 5,127,012 0 0 5,131,833 State 0 1,860,764 382,649 500,000 0 2,743,413 Local 0 0 3,851,613 81,000 100,000 4,032,613
TOTAL REVENUES 4,795,920 1,865,585 9,361,274 581,000 100,000 16,703,779
6000 Capital Outlay 0 0 11,000 500,000 0 511,000 7000 Other Outgo 0 144,851 429,250 0 0 574,101
TOTAL 4,795,920 2,165,585 9,025,209 555,000 0 16,541,714
REVENUES MINUS EXP. 0 -300,000 336,065 26,000 100,000 162,065
TRANSFERS Transfer Out 0 0 300,000 0 1,500,000 1,800,000 Transfer In 0 300,000 0 1,322,354 0 1,622,354 Trf In minus Trf Out 0 300,000 -300,000 1,322,354 -1,500,000 - 177,646
CHANGE IN FUND BALANCE 0 0 0 36,065 1,348,354 -1,400,000 -15,581 BEGINNING BALANCE 0 0 0 49,790 8,271,681 4,150,942 12,472,413 ENDING BALANCE 0 0 0 85,855 9,620,035 2,750,942 12,456,832
EXPENDITURES 1000 Certificated Salaries 0 765,886 0 0 0 765,886 2000 Classified Salaries 0 410,469 2,662,571 0 0 3,073,040 3000 Employee Benefits 0 481,946 1,273,734 0 0 1,755,680 4000 Books and Supplies 0 7,228 4,485,363 5,000 0 4,497,591 5000 Svcs & Other Op.. Exp. 4,795,920 355,205 163,291 50,000 0 5,364,416
SPECIAL REVENUE FUNDS SUMMARY
CHARTER 2004-2005
ADULT CH. DEV CAFETERIA DEF MNT SP RESERVE FUND 09 11 12 13 14 17 TOTAL
REVENUES Revenue Limit 384,779 4,795,920 0 0 0 0 5,180,699 Federal 0 3,000 5,084,696 0 0 5,087,696 State 325,335 0 2,295,748 684,245 1,295,510 0 4,600,838 Local 2,839,353 0 0 3,515,647 80,000 100,000 6,535,000
TOTAL REVENUES 3,549,467 4,795,920 2,298,748 9,284,588 1,375,510 100,000 17,854,766
EXPENDITURES 1000 Certificated Salaries 1,412,482 0 750,868 0 0 0 2,163,350 2000 Classified Salaries 547,028 0 402,421 2,631,061 0 0 3,580,510 3000 Employee Benefits 463,448 0 472,496 1,131,416 0 0 2,067,360 4000 Books and Supplies 635,389 0 8,463 4,561,816 5,000 0 5,210,668 5000 Svcs & Other Op.. Exp. 732,451 4,795,920 657,491 225,384 50,000 0 6,461,246 6000 Capital Outlay 0 0 0 8,000 450,000 0 458,000 7000 Other Outgo 146,603 0 144,851 459,041 0 0 750,495
TOTAL 3,937,401 4,795,920 2,436,590 9,016,718 505,000 0 20,691,629
REVENUES MINUS EXP. -387,934 0 -137,842 267,870 870,510 100,000 712,604
TRANSFERS Transfer Out 0 0 0 253,035 0 5,720,000 5,973,035 Transfer In 0 0 137,842 0 1,322,354 5,000,000 6,460,196 Trf In minus Trf Out 0 0 137,842 -253,035 1,322,354 -720,000 487,161
CHANGE IN FUND BALANCE -387,934 0 0 14,835 2,192,864 -620,000 1,199,765 BEGINNING BALANCE 698,828 0 0 34,955 6,078,817 4,770,924 11,583,524 AUDIT ADJUSTMENT -307,781 ENDING BALANCE 3,113 0 0 49,790 8,271,681 4,150,924 12,475,508
San Jose Unified School District Adopted Budget , 2005-2006
San Jose Unified School District Adopted Budget, 2005-2006
CHARTER SCHOOL FUND 09
REVENUE AND EXPENSE SUMMARY
SJUSD has one charter school, Downtown College Preparatory. The school has chosen to be directly funded in 2005-2006. This means that the District will no longer record the charter school's activities in fund 09. The school will report its activities to the district and to the state through an alternative reporting format, developed and approved by the state.
REVENUES
2004/05 2005/06 EST. ACTUAL BUDGET
RESOURCE TITLE 0000 Supplemental Core Instruction 108,809 0000 In-lieu of Property Taxes 1,529,353 0000 State Block Grant 275,970 0000 Staff Development Buyout 18,000 0000 Categorical Block Grant 131,477 0000 All Other Federal Revenue 3,420 1100 State Lottery - Unrestricted 40,426 6030 All Other State Revenue 126,495 6300 State Lottery - Restricted 4,685 7156 Instructional Materials K-12 832 9236 Homework Center San Jose City 10,000 9251 Across the Bridge Foundation 1,300,000
TOTAL REVENUES 3,549,467
EXPENDITURES OBJECT TITLE
1000-1999 Certificated Salaries 1,412,482 2000-2999 Classified Salaries 547,028 3000-3999 Employee Benefits 463,448 4000-4999 Books and Supplies 635,389 5000-5999 Services, Other Operating Exp. 732,451 7000-7999 Other Outgo 146,603
TOTAL EXPENDITURES 3,937,401
REVENUES MINUS EXPENDITURES -387,934
TOTAL OTHER FINANCING SOURCES/USES
NET INCREASE (DECREASE) IN FUND BALANCE -387,934 BEGINNING BALANCE 698,828
AUDIT ADJUSTMENT -307,781
AJUSTED BEGINNING BALANCE 391,047 ENDING BALANCE 3,113
San Jose Unified School District Adopted Budget, 2005-2006
GENERAL FUND CHARTER SCHOOLS FUND (FUND 09)
MULTI-YEAR PROJECTIONS OF INCOME AND EXPENSE
REVENUES
2003/04 ACTUAL
2004/05 2005/06 2006/07 2007/08 EST ACTUAL BUDGET PROJECTED PROJECTED
OBJECT TITLE 8010-8099 Revenue Limit Sources 443,441 384,779 8100-8299 Federal Revenue 0 3,420 8300-8599 State Revenue 231,739 321,915 8600-8799 Local Revenue 2,648,345 2,839,353
TOTAL REVENUES 3,323,525 3,549,467
EXPENDITURES OBJECT TITLE
1000-1999 Certificated Salaries 1,363,143 1,412,482 2000-2999 Classified Salaries 392,836 547,028 3000-3999 Employee Benefits 400,680 463,448 4000-4999 Books and Supplies 615,275 635,389 5000-5999 Services 446,343 732,451
7000-7999 Other Outgo 187,969 146,603
TOTAL EXPENDITURES 3,406,246 3,937,401
REVENUES MINUS EXPENDITURES -82,721 -387,934
BEGINNING BALANCE 781,549 698,828 AUDIT ADJUSTMENT -307,781
ENDING BALANCE 698,828 3,113
San Jose Unified School District Adopted Budget, 2005-2006
ADULT EDUCATION FUND 11
REVENUE AND EXPENSE SUMMARY
Adult Education classes are conducted by the Metropolitan Education District (MetroED). MetroED was created under a Joint Powers Authority by six local school districts to provide vocational and adult education programs for high school students and adults in their geographic areas. Member districts are Campbell Union High School District, East Side Union High School District, Los Gatos-Saratoga Joint Union High School District, Milpitas Unified School District, San Jose Unified School District, and Santa Clara Unified School District. All income earned in this fund is transmitted to MetroED.
REVENUES
RESOURCE TITLE
2004/05
EST. ACTUAL
2005/06 BUDGET
0000 State Aid-Current Year 4,795,920 4,795,920
TOTAL REVENUES 4,795,920 4,795,920
EXPENDITURES OBJECT TITLE
5800 Tuition 4,795,920 4,795,920
TOTAL EXPENDITURES 4,795,920 4,795,920
REVENUES MINUS EXPENDITURES 0
BEGINNING BALANCE 0 ENDING BALANCE 0
San Jose Unified School District Adopted Budget, 2005-2006
ADULT EDUCATION FUND FUND 11
MULTI-YEAR PROJECTION OF INCOME AND EXPENSE
REVENUES RESOURCE TITLE
2003/04 ACTUAL
2004/05 EST ACTUAL
2005/06 BUDGET
2006/07 PROJECTED
2007/08 PROJECTED
0000 State Aid-Current Year 4733115 4795920 4795920 4795920 4795920 0000 State Aid-Prior Yr 29,629 0 0 0 0
TOTAL REVENUES 4,762,744 4,795,920 4,795,920 4,795,920 4,795,920
EXPENDITURES OBJECT TITLE
5810 Contracted Services 4,762,744 4,795,920 4795920 4795920 4795920
TOTAL EXPENDITURES 4,762,744 4,795,920 4,795,920 4,795,920 4,795,920
REVENUES MINUS EXPENDITURES 0 0 0 0 0
BEGINNING BALANCE 0 0 0 0 0 ENDING BALANCE
San Jose Unified School District Adopted Budget, 2005-2006
CHILD DEVELOPMENT FUND 12
REVENUE AND EXPENSE SUMMARY The Child Development Fund is a fund established under the authority of Section 8200 pf the Education Code. Funds received for child development can only be spent for that purpose. The Child Development program has two (2) year round sites and thirteen (13) Preschool programs at San Jose Unified Elementary Schools. All Child Development Fund transactions are accounted for in this Fund.
NOTES 2004/05
EST ACTUAL 2005/06 BUDGET
REVENUES RESOURCE TITLE
5035 Federal Child Care Centers 1,500 2,351
5080 Dependant Care - Before/After 1,500 2,470
6055 State Preschool 1,650,086 1,495,507
6060 General Center Child Care 170,018 174,115 6080 Extended Day - Latchkey 186,644 191,142
6145 Renovation & Repair 75,000 0
7815 Playground Compliance 214,000 0
TOTAL REVENUES 2,298,748 1,865,585
EXPENDITURES OBJECT TITLE
1000-1999 Certificated Salaries 750,868 765,885 2000-2999 Classified Salaries 402,421 410,469 3000-3999 Benefits 472,496 481,946 4000-4999 Books and Supplies 8,463 7,228
5000-5999 Services & Other Oper Exp 657,491 355,205 7351 Indirect Cost 108,347 108,347 7351 Direct Costs 36,504 36,504
TOTAL EXPENDITURES 2,436,590 2,165,585
REVENUES MINUS EXPENDITURES -137,842 -300,000
OTHER FINANCING SOURCES AND USES TRANSFERS IN
8911 To Child Development Fund from TIIG 137,842 300,000 137,842 300,000
CHANGE IN FUND BALANCE 0 0 BEGINNING BALANCE 0 0 ENDING BALANCE 0 0
San Jose Unified School District Adopted Budget, 2004-2005
GENERAL FUND RESTRICTED GENERAL FUND (FUND 12)
CHILD DEVELOPMENT MULTI-YEAR PROJECTION OF INCOME AND EXPENSE
2003/04 ACTUAL
2004/05 EST ACTUAL
2005/06 BUDGET
2006/07 PROJECTED
2007/08 PROJECTED
BEGINNING BALANCE 0 0 0 0 0
REVENUES INCOME TITLE
8100-8299 Federal Programs 7,729 3,000 4,821 0 0 8300-8599 State Programs 1,647,618 2,295,748 1,860,764 1,897,979 1,935,939 8600-8799 Local/Interagency 0 0 0 0 0
1,655,345 2,298,748 1,865,585 1,897,979 1,935,939
CONTRIBUTIONS 8900-8999 Contribution from TIIG 219,993 137,842 300,000 300,000 300,000
TOTAL REVENUES/OTHER SOURCES 1,875,338 2,436,590 2,165,585 2,197,979 2,235,939
EXPENDITURES OBJECT TITLE 1000-1999 Certificated Salaries 635,735 750,868 765,885 781,203 796,827
2000-2999 Classified Salaries 365,984 402,421 410,469 418,679 427,052
3000-3999 Benefits 377,826 472,496 481,946 491,585 501,417
4000-4999 Books and Supplies 7,963 8,463 7,228 7,300 7,373
5000-5999 Services & Other Oper Exp 352,089 657,491 355,205 354,362 358,419
7351 Indirect Cost 37,094 108,347 108,347 108,347 108,347
7351 Direct Cost 98,647 36,504 36,504 36,504 36,504 TOTAL EXPENDITURES 1,875,338 2,436,590 2,165,585 2,197,980 2,235,939
ENDING BALANCE 0 0 0 0 0
San Jose Unified School District Adopted Budget, 2005-2006
GENERAL FUND FUND 13
CAFETERIA FUND REVENUE AND EXPENSE SUMMARY
REVENUES RESOURCE FEDERAL
2004/05 EST ACTUAL
2005/06 BUDGET
5310 National School Lunch/Breakfast 4,905,873 4,900,064 5330 Summer Food Service Program 178,823 226,948
STATE 5310 Child Nutrition Program 384,245 382,649
LOCAL 5310 Student Lunch Sales 1,462,259 1,470,645 5310 Adult Lunch Sales 365,565 367,661 5310 Student Ala Carte Sales 1,096,694 1,102,984 5310 Student Breakfast Sales 731,129 735,323 5310 Other Local Sales 160,000 175,000
9,284,588 9,361,274
EXPENDITURES OBJECT
2000-2999 Classified Salaries 2,631,061 2,662,571 3000-3999 Employee Benefits 1,131,416 1,273,734 4000-4999 Food and Supplies 4,561,816 4,485,363 5000-5999 Services, Other Operating Expense 225,384 163,291 6000-6999 Equipment 8,000 11,000
7350 Indirect Cost 459,041 429,250 9,016,718 9,025,209
REVENUE MINUS EXPENSE 267,870 336,065
OTHER SOURCES AND USES 7619 Transfer Out 253,035 300,000
NET INCREASE (DECREASE) IN FUND BALANCE 14,835 36,065
BEGINNING BALANCE 34,955 49,790 ENDING BALANCE 49,790 85,855
San Jose Unified School District Adopted Budget, 2005-2006
GENERAL FUND FUND 13
CAFETERIA MULTI-YEAR PROJECTION OF INCOME AND EXPENSE
2003/04 ACTUALS
2004/05 BUDGET
2005/06 PROJECTED
2006/07 PROJECTED
2007/08 PROJECTED
REVENUES RESOURCE TITLE
Federal 5310 Nat. Schl Lunch/Breakfast 5,089,394 4,905,873 4,900,064 4,895,642 4,726,943 5330 Summer Food Service 213,421 178,823 226,948 235,089 243,654 State 5310 Child Nutrition Program 346,610 384,245 382,649 378,954 376,658 Local 5310 Student Lunch Sales 1,167,260 1,462,259 1,470,645 1,472,899 1,474,276 5310 Adult Lunch Sales 291,815 365,565 367,661 368,224 368,569 5310 Student ala Carte Sales 875,445 1,096,694 1,102,984 1,104,674 1,105,707 5310 Student Breakfast Sales 583,630 731,129 735,323 736,450 737,138 5310 Other Local Sales 136,571 160,000 175,000 182,000 182,000
8,704,145 9,284,588 9,361,274 9,373,932 9,214,946
EXPENDITURES OBJECT TITLE
2000-2999 Classified Salaries 2,631,058 2,631,061 2,662,571 2,662,945 2,682,945 3000-3999 Employee Benefits 1,084,322 1,131,416 1,273,734 1,369,320 1,496,683 4000-4999 Food and Supplies 4,688,224 4,561,816 4,485,363 4,369,256 4,436,982 5000-5999 Services, Other Op. Exp 135,217 225,384 163,291 172,360 165,833 6000-6999 Equipment 0 8,000 11,000 31,000 23,000
7350 Indirect Cost 485,370 459,041 429,250 428,694 439,122 9,024,191 9,016,718 9,025,209 9,033,575 9,244,565
REVENUE MINUS EXPENSE -320,046 267,870 336,065 340,357 -29,620
OTHER SOURCES AND USES 7619 Transfer Out To General Fur 0 253,035 300,000
CHANGE IN FUND BALANCE -320,046 14,835 36,065 340,357 -29,620
BEGINNING BALANCE 355,001 34,955 49,790 85,855 426,213 ENDING BALANCE 34,955 49,790 85,855 426,213 396,593
San Jose Unified School District Adopted Budget, 2005-2006
DEFERRED MAINTENANCE FUND SACS FUND 14 SJUSD FUND 14
REVENUE AND EXPENSE SUMMARY
The Deferred Maintenance Fund is used to account for State apportionments and the District's contribution to major maintenance projects. Under the Education Code Section 17070.75, the District is required to set aside a certain sum for the maintenance of schools. Since the District participates in the State's School Facility Grant program, the District is required to transfer an amount equal to 0.5% of the Adopted General Fund expenditures to the Deferred Maintenance Fund. Expenditures in this fund are intended for major repairs or replacements under the District's five year plan, as approved by the Office of Public School Construction.
REVENUES
2004/05 EST. ACTUAL
2005/06 BUDGET
RESOURCES TITLE 6205 State Revenue 1,295,510 500,000 6205 Interest 80,000 81,000
TOTAL REVENUES 1,375,510 581,000
EXPENDITURES OBJECT TITLE
4000-4999 Materials & Supplies 5,000 5,000 5000-5999 Prof/Legal/Consultant/Other Services 50,000 50,000 6000-6999 Capital Outlay 450,000 500,000
TOTAL EXPENDITURES 505,000 555,000
REVENUES MINUS EXPENDITURES 870,510 26,000
OTHER RESOURCES/TRANSFERS RESOURCES TITLE
9125 Fund 23 (Measure F Bond) 1,322,354 1,322,354 TOTAL SOURCES 1,322,354 1,322,354
CHANGE IN FUND BALANCE 2,192,864 1,348,354 BEGINNING BALANCE 6,078,817 8,271,681 ENDING BALANCE 8,271,681 9,620,035
DESIGNATED FOR: Major Maintenance 8,271,681 9,620,035
San Jose Unified School District Adopted Budget, 2005-2006
DEFERRED MAINTENANCE FUND FUND 14
MULTI-YEAR PROJECTION OF INCOME AND EXPENSE
REVENUES RESOURCES TITLE
2003/04 ACTUAL
2004/05 EST. ACTUAL
2005/06 PROJECTED
2006/07 PROJECTED
2007/08 PROJECTED
6205 State Revenue 396,128 1,295,510 500,000 500,000 500,000 6205 Interest 72,144 80,000 81,000 100,000 120,000
TOTAL REVENUES 468,272 1,375,510 581,000 600,000 620,000
EXPENDITURES OBJECT TITLE
4000-4999 Materials & Supplies 1,286 5,000 5,000 5,000 5,000 5000-5999 Prof./Other Services 19,282 50,000 50,000 50,000 50,000
6000-6999 Capital Outlay 697,957 450,000 500,000 711,775 500,000 TOTAL EXPENDITURES 718,525 505,000 555,000 766,775 555,000
REVENUES MINUS EXPENDITURES -250,253 870,510 26,000 -166,775 65,000
OTHER SOURCES/TRANSFERS IN RESOURCES TITLE
9125 Fund 23 (Bond) 1,284,462 1,322,354 1,322,354 1,322,354 1,322,354
TOTAL SOURCES 1,284,462 1,322,354 1,322,354 1,322,354 1,322,354
CHANGE IN FUND BALANCE 1,034,209 2,192,864 1,348,354 1,155,579 1,387,354
BEGINNING BALANCE 5,044,608 6,078,817 8,271,681 9,620,035 10,775,614
ENDING BALANCE 6,078,817 8,271,681 9,620,035 10,775,614 12,162,968
DESIGNATED FOR: Major Maintenance 6,078,817 8,271,681 9,620,035 10,775,614 12,162,968
San Jose Unified School District Adopted Budget, 2005-06
SPECIAL RESERVE FUND FUND 17
FUND SUMMARY
The Special Reserve Fund is used to account for the required General Fund economic uncertainties reserve. The reserve for economic uncertainties is 2% of General Fund expenditures and transfers out if the District's ADA is above 30,000 and 3% if under 30,000. The Special Reserve Fund permits the district to account for an economic uncertainties reserve in a separate fund.
REVENUES RESOURCE TITLE
2004/05 EST.ACTUAL
2005/06 BUDGET
0000 Interest 100,000 100,000
TOTAL REVENUES 100,000 100,000
OTHER SOURCES AND TRANSFERS
TRANSFERS IN Fund 24 Long Term Debt Repayment 2,000,000 0
Fund 67 Workers' Compensation 3,000,000 0
TOTAL TRANSFERS IN 5,000,000 0
TRANSFERS OUT Fund 03, Unrestricted General Fund -5,720,000 -1,500,000
TOTAL TRANSFERS OUT -5,720,000 -1,500,000
CHANGE IN FUND BALANCE -620,000 -1,400,000
BEGINNING BALANCE 4,770,924 4,150,924
ENDING BALANCE 4,150,924 2,750,924
Total General Fund Expenditures +Trf Out 256,761,522 263,143,957 268,682,191 270,225,923 272,518,567
Revenue Limit ADA 30,601 30,236 29,639 28,927 28,135
Reserve Requirement 2% 2% 3% 3% 3%
Reserve Amount Required 5,135,230 5,262,879 8,060,466 8,106,778 8,175,557
4,770,924 4,150,924 2,750,924 2,850,924 2,950,924
607,323 28,586 40,556 -5,311,838 -14,439,106
5,378,247 4,179,510 2,791,480 -2,460,914 -11,488,182
2.09% 1.59% 1.04% -0.91% -4.22%
Amount Reserved in Fund 17
Undesignated Fund 03 Ending Balanace
Reserves Available
Reserve Percentage
San Jose Unified School District Adopted Budget, 2005-2006
SPECIAL RESERVE FUND FUND 17
MULTI-YEAR PROJECTIONS OF INCOME AND EXPENSE
REVENUES RESOURCE TITLE
2003/04 UNAUDITED
ACTUAL
2004/05 ESTIMATED
ACTUAL
2005/06 ADOPTED BUDGET
2006/07
PROJECTED
2007/08
PROJECTED
0000 Interest 65,972 100,000 100,000 100,000 100,000
65,972 100,000 100,000 100,000 100,000
INTERFUND TRANSFERS IN Trf from Fund 24, Long Term Debt 1,200,000 2,000,000
Trf from Fund 67, Workers' Comp 3,000,000
INTERFUND TRANSFERS OUT Trf to Fund 03, Unrestricted 1 1,200,000 5,720,000 1,500,000
NET TRANSFERS 0 -720,000 -1,500,000 0
CHANGE IN FUND BALANCE 65,972 -620,000 -1,400,000 100,000 100,000
BEGINNING BALANCE 4,704,952 4,770,924 4,150,924 2,750,924 2,850,924 ENDING BALANCE 4,770,924 4,150,924 2,750,924 2,850,924 2,950,924
Reserve Calculation
NOTES 1 Transfers to the Unrestricted General Fund have been increased in 2004/2005 and 2005/2006 to reflect the amount needed to
maintain a positive ending balance in that fund. This is a change in presentation from the Third Interim report. The overall impact
on the District's reserves remains unchanged.
Capital Projects Funds
- Capital Project Fund Summary - Building, Fund 21
- Child Care Facilities, Fund 21 - Bond Construction Projects- Measure C, Fund 22
- Project Bond- Measure F, Fund 23 - Certificate of Participation, Fund 24
- Developer Fees, Fund 25 - State School Building, Fund 30
- County Schools Facilities, Fund 35
San Jose Unified School District Adopted Budget, 2005-2006
CAPITAL PROJECTS OVERVIEW
In 1997 Measure C, a $165 million general obligation bond was passed by the voters within the San Jose Unified School District. The Measure C bond funds are accounted for in Fund 22. An assessed need of $500 million had been identified for repair and rehabilitation of the District's facilities, and the funding available from Measure C was provided funding only for basic infrastructure upgrades and critical building protection elements. In order to procure the necessary additional funding an aggressive strategy was employed to obtain agency approval for the modernization construction documents as rapidly as possible and then submit to the Office of Public School Construction (OPSC) for State funding if and when that became available. A team of top educational facilities planners, architects, construction managers, and district staff was assembled and worked tirelessly to develop plans and specifications for numerous projects across the District. Many school districts across the State had employed a similar tactic and all were engaged in a sprint for the funding. Within six months of the passage of Measure C, twenty-three projeCts were submitted for review and approval by the Division of the State Architect.
Early indications showed the District's eligibility for State funding to be in the area of $27 million. The strategy employed proved to be successful beyond the early expectations. The District successfully obtained in excess of $93 million in State modernization and new construction funding. This state funding is accounted for in Fund 30. This combined with nearly $60 million in funding from various sources, Certificates of Participation, Qualified Zone Academy Bonds (accounted for in Fund 24), and partnerships with City and private entities, the District was able to nearly double the available funding to over $318 million. While this additional funding facilitated tremendous headway towards upgrading the District's facilities -providing new floor coverings, interior and exterior paint, replacement of old non-conforming portable facilities, new data networks, and the completion of all low voltage systems throughout the district - it still fell far short of satisfying all the identified need.
In early 2001, the district began studying the possibility of putting an additional bond measure on the ballot for the voters' consideration. This began a year long study to ascertain the remaining need and how it had changed from the earlier studies performed in 1997. This undertaking was performed by in-house facilities staff with the with the support of a small number of educational facility planning consultants taking demographics, enrollment trends, and changes in educational and operational programs into consideration. This information in conjunction with the new assessments being performed was the basis for the scope of work which eventually was published in the ballot for the March 5, 2002 election Measure F general obligation bond. Voters in the San Jose Unified School District approved Measure F with 69.6% of the vote. Measure F funds are accounted for in Fund 23. Passage of Measure 'F' followed the success of Measure 'C'. Measure 'F' is a $429 million general obligation bond that, in conjunction with funding from other sources, will allow additional modernization, expansion and replacement of facilities at the District's school sites over the next 6 to 9 years. This work further supports the District facilities modernization program resulting in modern, safe and educationally sound facilities which complement the efforts of our students and staff.
Further information on the district's construction programs can be found at www.sjusd.org/community.
CU
U.
N a z LL
cC LU 0- 0 -J LU
a
0
0 0
to
O
O
tT
O
0 0 0 0 0 0 0 0 0 0 0 W 0
N Or
• a,
N. O 0
0 0 0 0 0 0 N
to
0 0 0 o o 0 0 0
0 0 o o
o e:5 o 0 a
0 0 0 0 N 0
a- in o co o 0 N tD CO 0 Cn to 01 o e5 ei oi c5 m CV 0 Lel
In
0 0 0 0 0 0 0 0
In 0 0 0 0 0 0 0
ci•
to
O 0 0 0
O O O 0 0
err
r- m
O
0 0 0 O
0
0
0 0
N. 0
0
cn N O to
0 0 0 0 0 0 0
O co
m-
Oth
er
Loca
l Revenue
San
Jose
Uni
fied
Scho
ol D
istr
ict
6
0 F- R
EVEN
UES
MIN
US
EX
PEN
DIT
UR
ES
0 0 0 0 0 0 0 0 0 O 0 0 0 0 ID
en
0 en
0 to
0 0 0 In o o o o 0 0
ci en-
en
r- 01 a. In 0 e.- n olmuotoco M a tn ■-• o tsi e co CV 01 a- V) In
V) n 0 • '
0 0 0 0 0 CO 0 0 0 0 m 0 0 0 en
OO I:5 U)
0 o o •- 0..
a, 0 CD M 0 030100m 0 .-- m0002 5 . te O et? 0 PI el. 0 0 W
N 0 co - -
cnRoocno U.) o tn P- ei:, el- 0 a 0 cd. W. In -4 r-: A N N en 4.
a 4- •- ti
0 en
6 co
N
0 0 co-
O
N
END
ING
BA
LAN
CO
10
CO
et O CCF CO
0
N
O N
IA 0
N Cri
1,- N
O M NI in
ra .-- 01 VD 01
r: r: -7 4. N 0 .4. to •--
e6
0 m o 00)
0 Dj
0 0
r-
tD
N;
in W
6 W
0 0 0
01 n- 0 O
N 0 0 CD .-7
CD
cn N
N 0
LL 9 5 co
SA
CS
FU
ND
21
0 0 0 0 0 N 0 N 01
tD tD
CO (0
0 0 0 0 0 0 00 0
0
0 O
0 0 0 0 0 0 00
0
0
N
O In 0 0 0 0 0 0 N. o M o a: e.15 en U)
N.. 0 0 0 0 m 0 0 ri;
o o
oi csi e5 M m
'9 en
CO 0004. 000 In o en cn 0 en eri" e a .- r. 0 c",
.ii; co
op00000 to N.
0
O 0000000
N In
01 o o o o o o o N co o O) n.t o 5 csi ci M 10 0 Ul en U1
N c‘i
en to
oo
In Io
0
In
0
01
CD
CC;
Ado
pted
Bud
get,
200
5-20
06
TO
TA
L
N n1 0 .- N tD CO 05 4. - en 10 01 ,_
0 0 0 0 CS 0 o a-
4. rn 0 4: N A .-
0) 0 4 M 5 0 01 .--
01 .- a N Cn 01 en tty 0 45- ci r 01 M N co a m
Oc ,_
to CO M N LA 'I' W co CO st 0 rel ri .-- .5 a5 0 M .-- In W N. el 4. to M. ‘-- .- .._
CO in .4 r.: a 0 .4.- N
DI W q ,- to ....
ef ,-
0 0 0 a 0 0 0 02 0 0 Lel 0 0 0 NO0010001 es; ci c5 ri ci ci ci W 0 0 N 0 0 0 CO .1 0 Cn W 0 ID
ea' .-- .- cei Ncei m •
I
,
,
•
90
,53
9,9
26
-23
,61
1,1
39
135,9
62,5
43
-495
,230
1
ta9
S9
'L L
L
£ LE
'L9V
SE
SA
CS
FUN
D 2
1
SU
B-T
OTA
L
r- en 0 0 0 A
LID 01 co 4 .- cn CO .1 •--
a m 0 .4: N. N .-
N 0 In W a N. CO _ N
W ul ID a; tn CO Li
A al a 0 0 N. .- N al 0) In co Ni til In 4- Lel en ci M. O.5 .-- ai co 0 el) ) N 0.• en m ul ul tD al el ir- Vi Pi Ui .-
en
N 0 N ci 0 in m O
.- cr, 0 -
.1-to
•
7
0004.02 0 0 U) NOOM N c5 O N CO 0 0 N M V) 0
— m .....
v.+ ■,- .- a)
000
0 0
0 0 0 W ri al"
0 0
CF O
94
,13
9,9
26
-7,5
01
,12
5
119,5
90,5
89
-495,2
30 V
E2
1 ,6S' L
6S
E'S
60
'6 L
L
0
0
0
0
LL
en
0
LL
M _I co 0 /- 0 2 Ls C.) <
u_
Ado
pted
Bud
get,
2005-2
006
0 cn 0 0 00 cn to
a)
N 0 0 0 0 Sir 0 0 N 0 0 r:
00
Si. 0 co 0 .- N (Si
3 O
0 z LL
5 z
TOTA
L
(Si Cr) 0 0 0 .1 a N 0 0 0 I- 0.1 VI 0 0 m .- N.: NI' 6 c5 .-= 1v7 Si co 0 m Si- 0 .1 .1 .-- MI
N 0 N 07
r- tD 0 CO CD CO U1 0 •t N mo 0 .1- N ,I,' 0 ci ai r
, to .- mco .4- , •41- LC tO 0.1 01 : ,-. N VC cO
CV v.. --
Lc-, CD •-• NI- VI d (s; 0 V)
,-,
.-
.... N e-
Si.. cO
y. 0 0:, in N: ill 01 Ni
.-.
0 in In N N 01
0 4 0 • 0 C d r 0 p 0 , Cd CO I. L
S9L'LE
9'6
C-
04,0
.) /WO
O
a. 0: Ni N NT
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0
0 0 0
0 0
0 0
0
00000 0 0
0 to
N 0 co 0 0 .4. al 0
03 .- C7) 0 07 •-:- Lci 0 N .-- o o
m
O a o O
0 t0 O
0
0
0 0 0 0 In
SACS
FU
ND
21
SU
B-T
OT
AL
N ln Si- N N rn N: .4 .4- co 0 m N
0 0 0 U1 0 0.- 0 Lo .- d .- c,i
- 01 01 r‘i .- Ns 0 c4 eei - CO
0 CI 0 0 LO 01 0 Si- 0 0 U1 N .-, Si- m m 0 <2- CV •■Y tr, d d d r.i r d .1- 0m00.4- 0,:j .41 tO W •-• 0 M. .4.
.- N m oi .-- rz. N ■- en
.--
in N ..1.
oi N PI
cri NI
Si- 0 0 01 0 0 CO 0 0 ri d d N 0 0 01 C,J 0
.- M cc co 89
,877
,646
-39,5
00,7
79
111,
594,
235
72
,093
,456
1 0 0 0
0
0 00 0
0 N 0 tri NT CC
LO
f.0 03 0 0 0) 0 0 01 N-
O 0 0 NI- 01 C7 (5 VC Si CC
N 01 0 CO N., N
San
Jos
e U
nifie
d Sch
ool D
istr
ict
co co
N
N
0
0
0
0) 0
tD
N N co co el- en C;
0 r- o
`';
Vf en 0
N
N
0 0 .ce 0 0 0 0
to N 01 0) 1: 4:
0 O Q)
PI CO N- CO CO
0 1";
0 cr co
O O • m
0 O O
as
0 O O
N;
0 0 0
0
N
0 0 0
en
0 0 0 cn 0 0)
Si
)41 0
tD
01
0 00 0
O 0 0 N
125,
421,
028
-124
,421
,028
0 0 0
0 01 0
co
F-
03 0
Z
w Ca
'a ii 7 =
C0 M
—
w
u- in j 0
<
...
DEVE
LOPE
R
N 0 z U-
N
0
u_
0 0 0 0 00 0 O
O
0 n m 0 0 co 0 0 toN00cn
O) in 0 o L/5 0) a a to
0 0 as 0 0 .-
0- N sir 0 O N r- N
0 0 0 0 0
O
0 0 N
0 0 .1. 0 0 0 0 03 0 0 N 0 CO 113 0 0
O; 4: v.; d cd 0 m in o co N o.n sr
U as
1) to
lj .4-
-0 c 0
ir..
N 0 in
vs o Q W .-,
L t.,, NI- d u- _c 0.1 . V)
6 NJ
U- ..,. 0- Z
rC . F.3 12
tn _2 L. S '' in .92 ----- co c " 2 10 0
Z a, w
E 5 5
ij,2 ii c;
O E A .7. to d 0-
ce E
in a) 1 1 0
2 Z z
15- 12
0 C..) us 0 Z < 0 Z
ui
w 1- < z Z Z
4C
0 0 0 0 0 0 0 0 0
d md 0
0 N
0 h cl- 0 co 0 r- m o .-- co
m
,-- 0 m r... o 0.1 to •C
ct5 M a •ri M a U3 N 0 N N 0
‘C) CO .-- V)
N
O
0
San Jose Unified School District Adopted Budget, 2005-2006
BUILDING FUND SACS FUND 21 SJUSD FUND 21
REVENUE AND EXPENSE SUMMARY
The Building Fund (Fund 21) is used to account for proceeds from the sale of real property as well as revenue from rentals and leases of real property. The proceeds may be used to purchase equipment, move portables, renovate and construct buildings. For State reporting purposes, Funds 21, 22, 23 and 24 are combined on SACS Form 21.
REVENUES
2004/05 EST ACTUAL
2005/06 BUDGET
RESOURCES TITLE 9010 Stockton Avenue Rental 466,028 480,009 9010 Old Hacienda Rental 384,963 396,511 9010 Henderson Rental 460,000 490,000 9010 Erikson Rental 75,000 75,000 9010 Hammer Rental 53,673 322,039 9010 Crossroad Rental 17,948 71,792 9010 Other Closed Sites Rental 0 12,500 9010 Other Leases and Rental 161,005 199,391 9010 Other Local Income 596,113 2,100,000 9011 Almaden Smart Start 336,000 0 9010 Interest 30,000 30,000
TOTAL REVENUES 2,580,730 4,177,242
EXPENDITURES OBJECT TITLE
2000-2999 Classified Salaries 178,659 33,616
3000-3999 Employee Benefits 28,471 16,048
4000-4999 Materials & Supplies 23,000 25,000 5000-5999 Prof/Legal/Consultant/Other Services 854,450 854,450
57xx Interfund Transfer to LTD Repayment Fd 24 600,000 1,500,000
6000-6999 Capital Outlay 6,447,079 1,709,979
TOTAL EXPENDITURES 8,131,659 4,139,093
REVENUES MINUS EXPENDTIURES -5,550,929 38,149
OTHER RESOURCES/TRANSFERS 9012 Transfer In - Fire Insurance Fund 03 362,280 0 9012 Fire Insurance 2,500,000 0
TOTAL OTHER RESOURCES/TRANSFERS 2,862,280 0
CHANGE IN FUND BALANCE -2,688,649 38,149 BEGINNING BALANCE 2,779,247 90,598 ENDING BALANCE 90,598 128,747
San Jose Unified School District Adopted Budget, 2005-2006
BUILDING FUND FUND 21
MULTI-YEAR PROJECTIONS OF INCOME AND EXPENSE
Fund 21 is used to account for proceeds from the sale of real property as well as revenue from rentals and leases of real property. The proceeds may be used to purchase equipment, move portable, renovate and construct buildings. For State reporting purposes, Fund 21, 22, 23, and 24 are combined on SACS Form 21.
REVENUES RESOURCES TITLE
NOTE
2003/04
ACTUAL
2004/05 EST ACTUAL
BUDGET
2005/06
PROJECTED
2006/07
PROJECTED
2007/08
PROJECTED
9010 Stockton Avenue Rental 452,455 466,028 480,009 494,409 509,242 9010 Old Hacienda Rental 373,750 384,963 396,511 408,407 420,659 9010 Henderson Rental 429,996 460,000 490,000 520,000 550,000 9010 Erikson Rental 0 75,000 75,000 75,000 75,000 9010 Hammer Rental 0 53,673 322,039 331,700 341,651 9010 Crossroad Rental 0 17,948 71,792 73,946 76,165 9010 Other Closed Sites Rental 0 0 12,500 475,000 483,360 9010 Other Leases and Rental 98,472 161,005 199,391 333,821 369,852 9010 Other Local Revenue 1 1,795,777 596,113 2,100,000 2,100,000 100,000 9011 Almaden Smart Start 336,000 336,000 0 0 0 9010 Interest 685 30,000 30,000 30,000 30,000
TOTAL REVENUES 3,487,135 2,580,730 4,177,242 4,842,283 2,955,929
EXPENDITURES OBJECT TITLE
2000-2999 Classified Salaries 2 48,261 178,659 33,616 163,522 179,874 3000-3999 Employee Benefits 2 21,015 28,471 16,048 73,341 80,675 4000-4999 Materials & Supplies 16,434 23,000 25,000 3,000 3,000 5000-5999 Professional & Other Services
911,134 854,450 854,450 80,000 20,000 57xx Interfund Transfer to LTD
Repayment Fd 24 0 600,000 1,500,000 2,000,000 2,000,000 6000-6999 Capital Outlay 3,932,551 6,447,079 1,709,979 2,500,000 700,000
TOTAL EXPENDITURES 4,929,395 8,131,659 4,139,093 4,819,863 2,983,549
REVENUES MINUS EXPENDTIURES -1,442,260 -5,550,929 38,149 22,420 -27,620
OTHER RESOURCES/TRANSFERS 9012 Transfer In - Fire Insurance
Fund 03 4,327,253 362,280 9012 Fire Insurance 0 2,500,000 9010 Transfer Out-2000 QZAB
Fund 24 -411,300 0 0 0 0 TOTAL OTHER RESOURCES/TRANSFERS 3,915,953 2,862,280 0 0 0
CHANGE IN FUND BALANCE 2,473,693 -2,688,649 38,149 22,420 -27,620
BEGINNING BALANCE 305,554 2,779,247 90,598 128,747 151,167
ENDING BALANCE 2,779,247 90,598 128,747 151,167 123,547
NOTE: 1 In 03/04, the District received other local revenue as follows:
Family Early Leaming Center - Santa Clara County of 500,980 Historic Hoover Phase V - City of San Jose 100,000
Estrella - City of San Jose 1,194,797 1,795,777
2 Projected salaries & benefits in fiscal year 05/06 exclude 2.000 FTE which will be charged to Measure F and Measure C. Projected salaries & benefits in fiscal year 06/07 include the School Construction team, as the Measure C projects will be phased out in 06/07.
San Jose Unified School District Adopted Budget, 2005-2006
CHILD CARE FACILITIES FUND SACS FUND 21 SJUSD FUND 21
REVENUE AND EXPENSE SUMMARY
Part of SACS Fund 21 is used to account for child care lease and rental income. The major expenditures in prior years were for the construction of facilities for child care so that classrooms could be realeased for K-3 use. Now Child Care lease revenue is used to repay the City of San Jose Lease Revenue Bond.
REVENUES RESOURCE TITLE
2004/05 EST.ACTUAL
2005/06 BUDGET
9015 Rentals & Leases Child Care Providers 594,373 594,373
90)0( Interest 6,000 1,500
TOTAL REVENUES 600,373 595,873
EXPENDITURES OBJECT TITLE
4000-4999 Materials & Supplies 7,000 5,000
5000-5999 Prof/Legal/Consultant/Other Services 0 0
5700 Interfund Transfer to LTD Repayment Fund 24 910,163 652,210
6000-6999 Capital Outlay 13,000 10,000
7439 City of SJ Lease Revenue Bond Payment 0 0
TOTAL EXPENDITURES 930,163 667,210
REVENUES MINUS EXPENDITURES -329,790 -71,337
BEGINNING BALANCE 410,163 80,373
ENDING BALANCE 80,373 9,036
San Jose Unified School District Adopted Budget, 2005-2006
CHILD CARE FACILITIES FUND SACS FUND 21 SJUSD FUND 21
MULTI-YEAR PROJECTION OF INCOME AND EXPENSE
2003/04 ACTUAL
2004/05 EST. ACTUAL
2005/06 PROJECTED
2006/07 PROJECTED
2007/08 PROJECTED
REVENUES RESOURCE TITLE
9015 Child Care Leases 673,163 594,373 594,373 600,000 600,000 90)C< Interest 96 6,000 1,500 500 500
TOTAL REVENUES 673,259 600,373 595,873 600,500 600,500
EXPENDITURES OBJECT TITLE
4000-4999 Materials & Supplies 0 7,000 5,000 5,000 5,000 5000-5999 Professional & Other
Services 0 0 0 0 0 57xx Interfund Transfer to
LTD Repayment Fund 24 0 910,163 652,210 587,970 588,295
6000-6999 Capital Outlay 7,088 13,000 10,000 10,000 10,000 7438 City of SJ Lease
Revenue Bond Interest 108,985 0 0 0 0 7439 City of SJ Lease
Revenue Bond Principal Payment 190,000 0 0 0 0
TOTAL EXPENDITURES 306,072 930,163 667,210 602,970 603,295
REVENUES MINUS EXPENDITURES 367,187 -329,790 -71,337 -2,470 -2,795 BEGINNING BALANCE 42,977 410,163 80,373 9,036 6,566 ENDING BALANCE 410,163 80,373 9,036 6,566 3,771
DESIGNATED FOR: COP Payments 410,163 80,373 9,036 6,566 3,771
San Jose Unified School District Adopted Budget 2005-2006
BOND CONSTRUCTION PROJECTS FUND General Obligation Bond I - Measure C
SACS FUND 21 / SJUSD FUND 22 REVENUE AND EXPENSE SUMMARY
At the election held on June 3, 1997, San Jose Unified School District received authorization to issue $165 millions of General Obligation Bonds. SJUSD Fund 22 is used to account for proceeds from the sale of bonds an expenditures associated with the construction projects as follows: (1) repair existing neighborhood schools; (2) replace and repair roof, gas, sewer & water lines, heating, ventilation, and electrical systems; (3) wire classroom and computer labs for technology; (4) renovate, construct, and acquire classrooms; (5) remodel toilet and science facilities; and (6) improve the safety and security of school and playgrounds. For State reporting purposes, Fund 21, 22, 23, and 24 are combined on SACS Form 21.
REVENUES RESOURCES TITLE
9120 Interest 9120 Interest - Arbitrage 9120 Other Local Income
TOTAL REVENUES
EXPENDITURES OBJECT TITLE
2000-2999 Classified Salaries 3000-3999 Employee Benefits 4000-4999 Materials & Supplies 5000-5999 Prof/Legal/Consultant/Other Services 6000-6999 Capital Outlay
TOTAL EXPENDITURES
REVENUES MINUS EXPENDITURES
BEGINNING BALANCE RESTATEMENT REINSTATEMENT OF BEGINNING BALANCE
ENDING BALANCE
NOTES
2004/05 EST. ACTUAL
2005/06 BUDGET
1 200,000
0 0
200,000 0 0
200,000
1,135,181 446,599 200,000
1,001,000 7,864,833
200,000
134,380 55,604
0 500,000
4,488,020 10,647,613
-10,447,613
15,527,612 -101,995
5,178,004
-4,978,004
4,978,004 0
15,425,617
4,978,004
4,978,004
0
1 Arbitrage occurs when a government issues bonds at one interest rate and invests the proceeds at a higher rate of interest. Arbitrage earnings that exceed limits imposed by federal regulations must be remitted to the federal
San Jose Unified School District Adopted Budget, 2005-2006
BOND CONSTRUCTION PROJECTS FUND General Obligation Bond I - Measure C
SACS FUND 21 / SJUSD FUND 22 MULTI-YEAR PROJECTION OF INCOME AND EXPENSE
REVENUES RESOURCES TITLE
9120 Interest 9120 Interest - Arbitrage 9120 Other Local Income
TOTAL REVENUES
EXPENDITURES OBJECT TITLE
2000-2999 Classified Salaries
3000-3999 Employee Benefits 4000-4999 Materials & Supplies 5000-5999 Prof/Other Svcs 6000-6999 Capital Outlay
TOTAL EXPENDITURES
REVENUES MINUS EXPENDITURES
BEGINNING BALANCE RESTATEMENT ADJUSTED BEGINNING BALANCE
ENDING BALANCE
NOTES
2003/04 ACTUAL
2004/05 EST.ACTUAL
2005/06 PROJECTED
2006/07 PROJECTED
2007/08 PROJECTED
1 60,637
-755,984 206,517
200,000 0 0
200,000 0 0
0 0 0
0 0 0
-488,830
1,014,730 374,151 226,799
1,122,599 6,713,432
200,000
1,135,181 446,599 200,000
1,001,000 7,864,833
200,000
134,380 55,604
0 500,000
4,488,020
0
0 0 0 0 0
0
0 0 0 0 0
9,451,710
-9,940,541
27,066,470 -1,598,317
10,647,613
-10,447,613
15,527,612 -101,995
5,178,004
-4,978,004
4,978,004 0
0
0
0 0
0
0
0 0
25,468,153
15,527,612
15,425,617
4,978,004
4,978,004
0
0
0
0
0
1 Arbitrage occurs when a government issues bonds at one interest rate and invests the proceeds at a higher rate of interest. Arbitrage earnings that exceed limits imposed by federal regulations must be remitted to the federal
San Jose Unified School District Adopted Budget 2005-2006
BOND CONSTRUCTION PROJECT FUND General Obligation Bond II - Measure F
SACS FUND 21 / SJUSD FUND 23 REVENUE AND EXPENSE SUMMARY
At the election held on March 5, 2002, San Jose Unified School District received authorization to issue $429 million of General Obligation Bonds for the repair and rehabilitation of schools and various other projects. Fund 23 is used to account for proceeds from the sale of bonds and expenditures associated with the construction projects. For State reporting purposes, Funds 21, 22, 23 and 24 are combined on SACS Form 21.
REVENUES RESOURCE TITLE
2004/05 EST ACTUAL
2005/06 BUDGET
9125 Interest 1,000,000 1,000,000 9125 Other Local Income 0 0
TOTAL REVENUES 1,000,000 1,000,000
EXPENDITURES OBJECT TITLE
2000-2999 Classified Salaries 0 1,205,967 3000-3999 Employee Benefits 0 499,523 4000-4999 Materials & Supplies 2,000,000 2,000,000 5000-5999 Prof/Legal/Consult/Other Services 1,000,000 1,000,000 6000-6999 Capital Outlay 78,715,558 120,715,538
TOTAL EXPENDITURES 81,715,558 125,421,028
REVENUES MINUS EXPENDITURES -80,715,558 -124,421,028
OTHER RESOURCES/TRANSFERS RESOURCE TITLE
9125 G.O. Bond Series B 91,000,000 88,000,000 9125 Transfer Out - Deferred Maintenance Fund 14 -1,322,354 -1,322,354
TOTAL OTHER RESOURCES/TRANSFERS 89,677,646 86,677,646
CHANGE IN FUND BALANCE 8,962,088 -37,743,382
BEGINNING BALANCE 55,431,564 64,000,417 Reinstatement -393,235 0 RESTATEMENT OF BEGINNING BALANCE 55,038,329 64,000,417
ENDING BALANCE 64,000,417 26,257,035
San Jose Unified School District Adopted Budget 2005-2006
BOND CONSTRUCTION PROJECT FUND General Obligation Bond II - Measure F
SACS FUND 21 / SJUSD FUND 23 MULTI YEAR PROJECTIONS OF INCOME AND EXPENSE
REVENUES RESOURCE TITLE
2003/04 ACTUAL
2004/05 EST ACTUAL
2005/06 PROJECTED
2006/07 PROJECTED
2007/08 PROJECTED
9125 Interest 1,234,476 1,000,000 1,000,000 1,000,000 1,000,000 9125 Other Local Income 0 0 0 0 0
TOTAL REVENUES 1,234,476 1,000,000 1,000,000 1,000,000 1,000,000
EXPENDITURES OBJECT TITLE
2000-2999 Classified Salaries 0 0 1,205,967 1,326,564 1,459,220 3000-3999 Employee Benefits 0 0 499,523 549,475 604,423 4000-4999 Materials & Supplies 1,871,983 2,000,000 2,000,000 6,000,000 6,000,000 5000-5999 Prof//Other Services 1,152,084 1,000,000 1,000,000 6,000,000 6,000,000 6000-6999 Capital Outlay 22,233,722 78,715,558 120,715,538 57,000,000 35,000,000
TOTAL EXPENDITURES 25,257,789 81,715,558 125,421,028 70,876,039 49,063,643
REVENUES MINUS EXPENDITURES -24,023,313 -80,715,558 -124,421,028 -69,876,039 -48,063,643
OTHER RESOURCES/TRANSFERS RESOURCE TITLE
9125 Proceeds from sale of 0 91,000,000 88,000,000 76,000,000 45,000,000 9125 Trf Out - Deferred
Maintenance Fund 14 -1,284,462 -1,322,354 -1,322,354 -1,322,354 -1,322,354
TOTAL OTHER RESOURCES/TRANSFERS -1,284,462 89,677,646 86,677,646 74,677,646 43,677,646
CHANGE IN FUND BALANCE -25,307,775 8,962,088 -37,743,382 4,801,607 -4,385,997
BEGINNING BALANCE 80,739,339 55,431,564 64,000,417 26,257,035 31,058,642 RESTATEMENT 0 -393,235 0 0 0
RESTATEMENT OF BEGINNING BALANCE 80,739,339 55,038,329 64,000,417 26,257,035 31,058,642
ENDING BALANCE 55,431,564 64,000,417 26,257,035 31,058,642 26,672,645
San Jose Unified School District Adopted Budget, 2005-2006
CERTIFICATES OF PARTICIPATION FUND SACS FUND 21 / SJUSD FUND 24 REVENUE AND EXPENSE SUMMARY
Certificates of Participation (COPs) are lease financing agreements in the form of securities that can be marketed to investors in a manner similar to tax exempt debt. COPs are special limited obligations payable solely from available funds as provided in the leasing agreement and are not a general obligation to the tax payers. This financing technique provides long-term financing through a lease or lease-purchase agreement that legally does not constitute indebtedness under the State constitutional debt limitation.
Qualified Zone Academy Bonds (QZABs) are interest-free bonds, established by congress in 1997. Through the establishment of QZABs school districts with low-income populations can save on interest costs associated with financing. Funds may be used for renovating and repairing buildings, investing in equipment and technology, and other activities. For State reporting purposes, Fund 21, 22, 23 and F24 are combined on SACS Form 21.
REVENUES
2004/05 EST.ACTUAL
2005/06 BUDGET
RESOURCES TITLE 91>a Interest Income 1,636,632 2,000,000 91)0( Other Local Revenue 841,921 50,000
TOTAL REVENUES 2,478,553 2,050,000
EXPENDITURES OBJECT TITLE
2000-2999 Classified Salaries 66,377 66,577 3000-3999 Employee Benefits 28,459 29,734 4000-4999 Supplies & Equipments 3,330,594 600,000 5000-5999 Prof.Services/Expenses 1,059,000 828,000
57xx Interfund Transfers -289,000 0 57xx Interfund Transfer from Blgd Fd 21 -600,000 -1,500,000 57xx Interfund Transfer from CCF Fd 21 -910,163 -652,210
6000-6999 Capital Outlay 2,951,060 1,123,689 7438 Debt Ser.-Interest 789,387 825,415 7439 Debt Ser.-Principal 650,000 675,000
TOTAL EXPENDITURES 7,075,714 1,996,205
REVENUES MINUS EXPENDITURES -4,597,161 53,795
OTHER RESOURCES/TRANSFERS RESOURCES TITLE
9110 Transfer In - Developer Fees Fund 25 3,600,000 3,200,000 0000 Transfer Out - Special Reserve Fund 17 -2,000,000 0
TOTAL OTHER RESOURCES /TRANSFERS 1,600,000 3,200,000
CHANGE IN FUND BALANCE -2,997,161 3,253,795 BEGINNING BALANCE 45,442,004 42,444,843 ENDING FUND BALANCE 42,444,843 45,698,638
San Jose Unified School District Adopted Budget, 2005-2006
CERTIFICATES OF PARTICIPATION FUND SACS FUND 21 SJUSD FUND 24
MULTI-YEAR PROJECTION OF INCOME AND EXPENSE
Certificates of Participation (COPs) are lease financing agreements in the form of securities that can be marketed to investors in a manner similar to tax exempt debt. COPs are special limited obligations payable solely from available funds as provided in the leasing agreement and are not a general obligation to the tax payers. This financing technique provides long-term financing through a lease or lease-purchase agreement that legally does not constitute indebtedness under the State constitutional debt limitation.
Qualified Zone Academy Bonds (QZABs) are interest-free bonds, established by congress in 1997. Through the establishment of QZABs school districts with low-income populations can save on interest costs associated with financing. Funds may be used for renovating and repairing buildings, investing in equipment and technology, and other activities. For State reporting purposes, Fund 21, 22, 23 and F24 are combined on SACS Form 21.
2003/04 ACTUAL
2004/05 EST.ACTUAL
2005/06 PROJECTED
2006/07 PROJECTED
2007/08 PROJECTED
REVENUES RESOURCES TITLE
91)0( Interest Income 2,291,923 1,636,632 2,000,000 2,200,000 2,400,000
91XX Other Local Revenue 3,891,917 841,921 50,000 50,000 50,000
TOTAL REVENUES 6,183,840 2,478,553 2,050,000 2,250,000 2,450,000
EXPENDITURES RESOURCE TITLE 2000-2999 Classified Salaries 61,154 66,377 66,577 73,235 80,558
3000-3999 Employee Benefits 25,965 28,459 29,734 32,707 35,978
4000-4999 Supplies & Equipments 2,960,758 3,330,594 600,000 1,700,000 1,700,000
5000-5999 Prof.Services/Expenses 36,437 1,059,000 828,000 900,000 -2,000,000
57xx Interfund Transfers 0 -289,000 0 0 0
57xx Interfund Transfer from Blgd Fd 21 -411,300 -600,000 -1,500,000 -2,000,000 -588,295
57xx Interfund Transfer from CCF Fd 21 0 -910,163 -652,210 -587,970 900,000
6000-6999 Capital Outlay 10,853,813 2,951,060 1,123,689 2,200,000 2,200,000
7438 Debt Ser.-Interest 768,405 789,387 825,415 797,575 768,500
7439 Debt Ser.-Principal 430,000 650,000 675,000 700,000 730,000
TOTAL EXPENDITURES 14,725,232 7,075,714 1,996,205 3,815,547 3,826,741
REVENUES MINUS EXPENDITURES -8,541,392 -4,597,161 53,795 -1,565,547 -1,376,741
OTHER RESOURCES/TRANSFERS RESOURCE TITLE
9110 Transfer In - Developer Fees Fund 25 2,300,000 3,600,000 3,200,000 2,600,000 2,600,000
7710 Transfer In - Schools Facilities Fund 35 2,637,878 0 0 0 0
0000 Transfer Out - Special Reserve Fund 17 -1,200,000 -2,000,000 0 0 0
TOTAL OTHER RESOURCES /TRANSFERS 3,737,878 1,600,000 3,200,000 2,600,000 2,600,000
CHANGE IN FUND BALANCE -4,803,514 -2,997,161 3,253,795 1,034,453 1,223,259
BEGINNING BALANCE 62,438,983 45,442,004 42,444,843 45,698,638 46,733,091
RESTATMENT -12,193,465 0 0 0 0
RESTATEMENT OF BEGINNING BALANCE 50,245,518 45,442,004 42,444,843 45,698,638 46,733,091
ENDING FUND BALANCE 45,442,004 42,444,843 45,698,638 46,733,091 47,956,350
San Jose Unified School District Adopted Budget 2005-2006
DEVELOPER FEES FUND SACS FUND 25 / SJUSD FUND 25 REVENUE AND EXPENSE SUMMARY
SACS Fund 25 is used to account for moneys received from fees levied on developers or other agencies as a condition of approving a development. The District charges $2.24 per sq. foot for residential and $.36 per sq foot for commercial/industrial construction.
REVENUES
2004/05 EST. ACTUAL
2005/06 BUDGET
RESOURCES TITLE 9110 Developer Fees 4,000,000 3,500,000 9110 Interest 10,000 10,000
TOTAL REVENUES 4,010,000 3,510,000
EXPENDITURES OBJECT TITLE
2000-2999 Classified Salaries 50,374 23,841 3000-3999 Employee Benefits 23,565 11,147 4000-4999 Materials & Supplies 0 0 5600-5699 Lease Payment-Modular Space 103,998 103,998 5700-5899 Prof/Legal/Consultant/Other Services 2,000 2,000 6000-6999 Capital Outlay 350,000 300,000
TOTAL EXPENDITURES 529,937 440,986
REVENUES MINUS EXPENDITURES 3,480,063 3,069,014
OTHER RESOURCES/TRANSFERS Transfer Out - LTD Repayment Fund 24 -3,600,000 -3,200,000
TOTAL OTHER RESOURCES/TRANSFERS -3,600,000 -3,200,000
CHANGE IN FUND BALANCE -119,937 -130,986 BEGINNING BALANCE 381,877 261,940 ENDING BALANCE 261,940 130,954
San Jose Unified School District Adopted Budget 2005-2006
DEVELOPER FEES FUND SACS FUND 25 SJUSD FUND 25
MULTI-YEAR PROJECTION OF INCOME AND EXPENSE
SACS Fund 25 is used to account for moneys received from fees levied on developers or other agencies as a condition of approving a development. The District charges $2.24 per sq. foot for residential and $.36 per sq foot for commercial/industrial construction.
2003/04 ACTUAL
2004/05 EST. ACTUAL
2005/06 PROJECTED
2006/07 PROJECTED
2007/08 PROJECTED
REVENUES RESOURCES TITLE
9110 Developer Fees 2,691,705 4,000,000 3,500,000 3,500,000 3,500,000
9110 Interest 750 10,000 10,000 10,000 10,000
TOTAL REVENUES 2,692,455 4,010,000 3,510,000 3,510,000 3,510,000
EXPENDITURES OBJECT TITLE
2000-2999 Classified Salaries 43,055 50,374 23,841 24,079 24,320
3000-3999 Employee Benefits 18,991 23,565 11,147 11,258 11,371
4000-4999 Materials & Supplies 75 0 0 0 0
5600-5699 Lease Payment-Modular Space 103,998 103,998 103,998 103,998 103,998
5700-5899 Prof/Legal/Consultant/Other Services 6,907 2,000 2,000 3,000 3,000
6000-6999 Capital Outlay 329,070 350,000 300,000 300,000 300,000-
TOTAL EXPENDITURES 502,096 529,937 440,986 442,336 442,689
REVENUES MINUS EXPENDITURES 2,190,359 3,480,063 3,069,014 3,067,664 3,067,311
OTHER RESOURCES/TRANSFERS Transfer Out - LTD Repayment Fund 24 -2,300,000 -3,600,000 -3,200,000 -3,000,000 -3,100,000
TOTAL OTHER RESOURCES/TRANSFERS -2,300,000 -3,600,000 -3,200,000 -3,000,000 -3,100,000
CHANGE IN FUND BALANCE -109,641 -119,937 -130,986 67,664 -32,689
BEGINNING BALANCE 334,856 381,877 261,940 130,954 198,618
RESTATMENT 156,662 0 0 0 0
RESTATEMENT OF BEGINNING BALANCE 491,518 381,877 261,940 130,954 198,618
ENDING BALANCE 381,877 261,940 130,954 198,618 165,929
San Jose Unified School District Adopted Budget 2005-2006
STATE SCHOOL BUILDING FUND SACS FUND 30" SJUSD FUND 30
REVENUE AND EXPENSE SUMMARY
SACS Fund 30 is used to account for state apportionments under the State School Building Lease Program. The main purpose of the fund is for the modernization of school site facilities.
REVENUES RESOURCE TITLE
2004/05 EST ACTUAL
2005/06 BUDGET
7710 State Revenue 0 0 7710 Interest 4,337 0
TOTAL REVENUES 4,337 0
EXPENDITURES OBJECT TITLE 4000-4999 Materials & Supplies 0 0 5000-5999 Prof/Legal/Consultant/Other Services 0 0 6000-6999 Capital Outlay 4,337 0
TOTAL EXPENDITURES 4,337 0
REVENUES MINUS EXPENDITURES 0 0 BEGINNING BALANCE 0 0 ENDING BALANCE 0 0
San Jose Unified School District Adopted Budget 2005-2006
STATE SCHOOL BUILDING FUND SACS FUND 30 SJUSD FUND 30
MULTI-YEAR PROJECTION OF INCOME AND EXPENSE
SACS Fund 30 is used to account for state apportionments under the State School Building Lease Program. The main purpose of the fund is for the modernization of school site facilities.
2003/04 ACTUAL
2004/05 EST. ACTUAL
2005/06 PROJECTED
2006/07 PROJECTED
2007/08 PROJECTED
REVENUES RESOURCE TITLE
7710 State Revenue (1) -1,741,256 0 0 0 0
7710 Interest 11,587 4,337 0 0 0
7710 Other Local Income 2,928 0 0 TOTAL REVENUES -1,726,741 4,337 0 0 0
EXPENDITURES OBJECT TITLE 4000-4999 Materials & Supplies 0 0 0 0 0
5000-5999 Prof/Legal/Consultant/Other Svcs 0 0 0
6000-6999 Capital Outlay 1,260,181 4,337 0 0 0
TOTAL EXPENDITURES 1,260,181 4,337 0 0 0
REVENUES MINUS EXPENDITURES -2,986,922 0 0 0 0
BEGINNING BALANCE 2,986,922 0 0 0 0
ENDING BALANCE 0 0 0 0 0
(1 This amount represents Washington Elementary School State Apportionment of $1,665,830 which should be deposited to Fund 35 instead of Fund 30 and $75,426 which is the refund of Hoover Middle School to the State.
San Jose Unified School District Adopted Budget 2005-2006
COUNTY SCHOOLS FACILITIES FUND SACS FUND 35 SJUSD FUND 35
REVENUE AND EXPENSE SUMMARY
SACS Fund 35 is used to record apportionments from the State School Facilities Fund authorized by the Allocation Board for new school facility construction, modernization projects and facility hardship grants. In the past, funding was based on the square footage of eligible buildings at each site. New funding guidelines would be based on District ADA of eligible buildings.
REVENUES RESOURCE TITLE
7710 State School Facilities 7710 Interest
TOTAL REVENUES
EXPENDITURES OBJECT TITLE
4000-4999 Materials & Supplies 5000-5999 Prof/Legal/Consultant/Other Services 6000-6999 Capital Outlay
TOTAL EXPENDITURES
REVENUES MINUS EXPENDITURES
OTHER RESOURCES/TRANSFERS Transfer Out-1999 COPs Fund 24
TOTAL OTHER RESOURCES/TRANSFERS
CHANGE IN FUND BALANCE BEGINNING BALANCE ENDING BALANCE
2004/05 EST.ACTUAL
2005/06 BUDGET
(1) 0
-977,620 0 0
-977,620
42,261 0
14,970,196
0
0 0
15,012,457
-15,990,077
0
0
0
0 0
-15,990,077 15,990,077
0
0 0
0 0
(1) In 2004-05, the District returned a total of $1,127,619.57 interest to OPSC on various sites. This results in a negative interest budget.
San Jose Unified School District Adopted Budget 2005-2006
COUNTY SCHOOLS FACILITIES FUND SACS FUND 35 SJUSD FUND 35
MULTI-YEAR PROJECTION OF INCOME AND EXPENSE
SACS Fund 35 is used to record apportionments from the State School Facilities Fund authorized by the Allocation Board for new school facility construction, modernization projects and facility hardship grants. In the past, funding was based on the square footage of eligible buildings at each site. New funding guidelines would be based on District ADA of eligible buildings.
REVENUES RESOURCE TITLE
NOTE 2003/04 ACTUAL
2004/05 EST.ACTUAL
2005/06 PROJECTED
2006/07 PROJECTED
2007/08 PROJECTED
7710 State School Facilities 1,724,147 0 0 0 0
Interest (1) 446,022 -977,620 0 0 0
TOTAL REVENUES 2,170,169 -977,620 0 0 0
EXPENDITURES OBJECT TITLE
4000-4999 Materials & Supplies 775,680 42,261 0 0 0
5000-5999 Prof/Legal/Consult/Others Svcs 0 0 0 0 0
6000-6999 Capital Outlay 10,233,635 14,970,196 0 0 0
TOTAL EXPENDITURES 11,009,315 15,012,457 0 0 0
REVENUES MINUS EXPENDITURES -8,839,146 -15,990,077 0 0 0
OTHER RESOURCES/TRANSFERS Transfer Out-1999 COPs Fund 24 (2) -2,637,878 0 0 0 0
TOTAL OTHER RESOURCES/TRANSFERS -2,637,878 0 0 0 0
CHANGE IN FUND BALANCE -11,477,024 -15,990,077 0 0 0
BEGINNING BALANCE 27,467,101 15,990,077 0 0 0
ENDING BALANCE 15,990,077 0 0 0 0
NOTE: 1 In 2004-05, the District returned a total of $1,127,619.57 interest to OPSC on various sites. This results in a negative interest budget. 2 In 2004-05, the District returned a total of $1,127,619.57 interest to OPSC on various sites. This results in a negative interest budget.
Debt Service Funds
- Bond Interest and Redemption Fund, Fund 51 - Annual Repay- Earthquake Safety
San Jose Unified School District Adopted Budget, 2005-2006
BOND INTEREST AND REDEMPTION FUND FUND 51
In June, 1977 voters authorized the District to issue $165,000,000 in General Obligation Bonds to be used to fund a variety of repair and renovation projects to existing school facilities. Bonds have been issued, as follows:
Series A August,1997 $28,670,000 Series B August,1998 $50,000,000 Series C August, 2000 $20,000,000 Series D August, 2001 $66,330,000
In March, 2002 voters authorized the District to issue $429,000,000 in General Obligation Bonds to be used to fund renovation and repair of existing school facilities. Bonds have been issued, as follows:
Series A August, 2002 $84,000,000 Series B April, 2005 $91,000,000
Each Bond issue consists of two denominations, Current Interest Bonds and Capital Appreciation Bonds. Current Interest Bonds require a semi-annual interest payments and annual principal payments. Capital Appreciation Bonds accrue interest that is not paid in the early years of the bond. After twelve years, annual installments of principal and interest are required.
Resources to repay General Obligation Bonds come from ad valorem property tax overrides. Property taxes are collected by the County of Santa Clara and the County makes the bond payments.
REVENUES RESOURCE TITLE
2004/05 EST ACTUAL
2005/06 BUDGET
0000 Homeowners' Exemptions 341,997 241,997
0000 County & District Taxes 23,187,975 23,187,975
TOTAL REVENUES 23,529,972 23,429,972
DEBT SERVICE OBJECT TITLE 7400-7499 Bond Principal and Interest 23,019,756 23,019,756
TOTAL DEBT SERVICE 23,019,756 23,019,756
REVENUES MINUS DEBT SERVICE 510,216 410,216
NET INCREASE(DECREASE)IN FUND BALANCE 510,216 410,216
BEGINNING BALANCE 20,756,970 21,267,186
ENDING BALANCE 21,267,186 21,677,402
San Jose Unified School District Adopted Budget, 2005-2006
ANNUAL REPAY-EARTHQUAKE SAFETY FUND
This fund is maintained for the purpose of paying off loans from the State for rebuilding schools which did not conform with earthquake safety standards.
2004/05 2005/06
EST ACTUAL BUDGET
REVENUES
RESOURCE TITLE
0000 County & District Taxes 0 0
0 0
TOTAL REVENUES 0 0
EXPENDITURES
OBJECT TITLE
7000-7999 State School Building Repayment 0 0
TOTAL EXPENDITURES 0 0
REVENUES MINUS EXPENDITURES 0 0
NET INCREASE(DECREASE) IN FUND BALANCE 0 0
BEGINNING BALANCE 3,094 3,094
ENDING BALANCE 3,094 3,094
Internal Service Fund
- Workers Compensation - Self - Insurance Health & Welfare
San Jose Unified School District Adopted Budget, 2005 -2006
SELF INSURANCE FUNDS TOTAL FUND 67 AND 68 SUMMARY
2004-2005 ESTIMATED ACTUAL & 2005-2006 BUDGET
04-05 ESTIMATED ACTUAL WORKERS
COMP 67
HEALTH BENEFIS
68 TOTAL 67+68
4,157,891 22,859,470 27,017,361 99,046 25,735
108,361 0 108,361 4,365,298 22,885,205 27,250,503
63,697 55,908 119,605 24,266 19,378 43,644 11,135 0 11,135
2,893,273 20,752,673 23,645,946 2,992,371 20,827,959 23,820,330
1,372,927 2,057,246 3,430,173
3,000,000 0 3,000,000
-1,627,073 2,057,246 430,173 6,119,169 -579,035 5,540,134 4,492,096 1,478,211 5,970,307
2005-2006 BUDGET WORKERS
COMP 67
HEALTH BENEFIS
68 TOTAL 67+68
3,800,000 24,002,444 27,802,444 110,414 25,735 108,360 0 108,360
4,018,774 24,028,179 28,046,953
64,462 61,381 125,843 24,319 29,070 53,389 11,135 0 11,135
2,433,502 21,790,307 24,223,809 2,533,418 21,880,758 24,414,176
1,485,356 2,147,421 3,632,777
0 0 0
1,485,356 2,147,421 3,632,777 6,119,169 -579,035 5,970,307 7,604,525 1,568,386 9,603,084
FUND
REVENUE Self-Insurance Revenue Interest Other Local Revenue
OBJECT TITLE 2000-2999 Classified Salaries 3000-3999 Employee Benefits 4000-4999 Supplies 5000-5999 Services
REVENUES - EXPENDITURES
OTHER SOURCES / USES TRANSFERS OUT
Change in Fund Balance Beginning Balance Ending Balance
Amount reserved for claims in Balance Sheet
Amount reserved in Fund Balance
Total available to fund for claims
Actuarially determined liability (70% confidence)
2,633,790 2,633,790
4,492,096 5,977,452 7,125,886 8,611,242
6,644,000 6,644,000
San Jose Unified School District Adopted Budget, 2005-2006
WORKERS COMPENSATION FUND SACS FUND 67 / SJUSD FUND 67 REVENUE AND EXPENSE SUMMARY
2004/05 2005/06 EST. ACTUAL BUDGET
REVENUES RESOURCE TITLE
9051 Self-Insurance Revenue 4,157,891 3,800,000
9051 Interest 99,046 110,414
9051 Local Revenue 108,361 108,360 TOTAL REVENUES 4,365,298 4,018,774
EXPENDITURES OBJECT TITLE
2000-2999 Classified Salaries 63,697 64,462
3000-3999 Employee Benefits 24,266 24,319
4000-4999 Supplies 11,135 11,135
5000-5999 Services and Claims 2,893,273 2,433,502 TOTAL EXPENDITURES 2,992,371 2,533,418
REVENUES MINUS EXPENDITURES 1,372,927 1,485,356
OTHER FINANCING SOURCES/USES
TRANSFERS OUT 9051 Transfer to Fund 17
TOTAL OTHER FINANCING SOURCES/USES
NET INCREASE (DECREASE) IN FUND BALANCE BEGINNING BALANCE ENDING BALANCE (Reserved for claims)
3,000,000 0
3,000,000 0
-1,627,073 1,485,356
6,119,169 4,492,096
4,492,096 5,977,452
San Jose Unified School District Adopted Budget, 2005-2006
WORKERS COMPENSATION FUND SACS FUND 67 / SJUSD FUND 67
MULTI-YEAR PROJECTION OF INCOME AND EXPENSE
2003/04 ACTUAL
2004/05 EST ACTUAL
2005/06 BUDGET
2006/07 PROJECTED
2007/08 PROJECTED
REVENUES RESOURCE TITLE
9051 Self-Insurance Revenue 3,953,763 4,157,891 3,800,000 3,800,000 3,800,000 9051 Interest 125,259 99,046 110,414 110,414 110,414 9051 Local Revenue 108,361 108,360 108,360 108,360
TOTAL REVENUES 4,079,022 4,365,298 4,018,774 4,018,774 4,018,774
EXPENDITURES OBJECT TITLE
2000-2999 Classified Salaries 66,788 63,697 64,462 44,330 44,330 3000-3999 Employee Benefits 25,629 24,266 24,319 19,151 19,151 4000-4999 Supplies 4,241 11,135 11,135 11,135 11,135 5000-5999 Services and Claims 2,810,491 2,893,273 2,433,502 2,433,502 2,433,502
TOTAL EXPENDITURES 2,907,149 2,992,371 2,533,418 2,508,118 2,508,118
REVENUES MINUS EXPENDITURES 1,171,873 1,372,927 1,485,356 1,510,656 1,510,656
OTHER FINANCING SOURCES AND USES TRANSFERS OUT Transfer to Fund 17 0 3,000,000 0 0 0
CHANGE IN FUND BALANCE 1,171,873 -1,627,073 1,485,356 1,510,656 1,510,656 BEGINNING BALANCE 4,947,296 6,119,169 4,492,096 5,977,452 7,488,108 ENDING BALANCE 6,119,169 4,492,096 5,977,452 7,488,108 8,998,764
San Jose Unified School District Adopted Budget, 2005-2006
HEALTH AND WELFARE FUND SACS FUND 67 / SJUSD FUND 68 REVENUE AND EXPENSE SUMMARY
REVENUES RESOURCE TITLE
2004/05 EST. ACTUAL
2005/06 BUDGET
9052 Self-Insurance Premium 22,859,470 24,002,444
9052 Interest 25,735 25,735
TOTAL REVENUES 22,885,205 24,028,179
EXPENDITURES OBJECT TITLE
1000-1999 Certificated Salaries 0 0
2000-2999 Classified Salaries 55,908 61,381
3000-3999 Employee Benefits 19,378 29,070 4000-4999 Books and Supplies 0 0 5000-5999 Services and Claims 20,752,673 21,790,307
TOTAL EXPENDITURES 20,827,959 21,880,758
REVENUES MINUS EXPENDITURES 2,057,246 2,147,421
NET INCREASE (DECREASE) IN FUND BALANCE 2,057,246 2,147,421 BEGINNING BALANCE -579,035 1,478,211 ENDING BALANCE 1,478,211 3,625,632
San Jose Unified School District Adopted Budget, 2005-2006
HEALTH AND WELFARE FUND SACS FUND 67 / SJUSD FUND 68
MULTI-YEAR PROJECTION OF INCOME AND EXPENSE
REVENUES RESOURCE TITLE
2003/04 ACTUAL
2004/05 EST ACTUAL
2005/06 BUDGET
2006/07 PROJECTED
2007/08 PROJECTED
9052 Self-Insurance 21,762,260 22,859,470 24,002,444 27,602,811 31,743,232 9052 Interest 15,032 25,735 25,735 29,595 34,035
TOTAL REVENUES 21,777,292 22,885,205 24,028,179 27,632,406 31,777,267
EXPENDITURES OBJECT TITLE
1000-1999 Certificated Salaries 21,650 0 0 0 0 2000-2999 Classified Salaries 63,425 55,908 61,381 70,589 81,177 3000-3999 Employee Benefits 30,128 19,378 29,070 33,431 38,445 4000-4999 Books and Supplies 0 0 0 0 0 5000-5999 Services and Claims 21,891,789 20,752,673 21,790,307 25,058,853 28,817,681
TOTAL EXPENDITURES 22,006,992 20,827,959 21,880,758 25,162,872 28,937,303
REVENUES MINUS EXPENDITURES -229,700 2,057,246 2,147,421 2,469,534 2,839,964
CHANGE IN FUND BALANCE -229,700 2,057,246 2,147,421 2,469,534 2,839,964 BEGINNING BALANCE -405,781 -579,035 1,478,211 3,625,632 6,095,166 AUDIT ADJUSTMENT 56,446 0 0 0 0 ENDING BALANCE -579,035 1,478,211 3,625,632 6,095,166 8,935,129
Trust Service Funds
- Retiree Benefits, Fund 71
San Jose Unified School District Adopted Budget, 2005-2006
RETIREE BENEFIT FUND FUND 71
PARS SUPPLEMENTARY RETIREMENT PLAN & SEPARATION INCENTIVE The Public Agency Retirement System (PARS) is the third largest multiple employer retirement system in California, after the California Public Employee Retirement system (CaIPERS) and the California State Teachers Retirement System (STRS). One of the program options available through PARS is the Supplementary Retirement Plan (SRP) which allows member agencies to offer supplemental retirement packages to qualified employees. This package is designed to compliment regular retirement benefits that the employee will receive through PERS or STRS. The plan and the trust established to hold the assets of the plan are qualified under Section 401(a) and are tax-exempt under Section 501(a) of the Internal Revenue Code, in addition to meeting the requirements of a pension trust under California Government Code Sections 53215-53224. The PARS SRP trust is administered by Phase II Systems. Phase II Systems provides all administrative services relative to the program, plus retirement counseling for participants and guidance in meeting all federal and state reporting requirements.
2004/05 ESTIMATED
2005/06 ADOPTED
2006/07 PROJECTED
2007/08 PROJECTED
2008/09 PROJECTED
Retirement Group and Year ACTUAL BUDGET BUDGET BUDGET BUDGET 2002 Certificated, Non-Management 2,067,511 2,067,511 2,067,511 0 0 2002 Certificated Management 192,454 192,454 192,454 0 0 2003 Certificated, Non-Management 21,277 21,277 21,277 21,277 0 2003 Certificated Management 6,384 6,384 6,384 6,383 0 2003 AFSCME 38,298 38,298 38,298 38,298 0 2003 CSEA 76,596 76,596 76,596 76,596 0 2004 Certificated, Non-Management 548,758 548,758 548,758 548,758 548,758 2004 Certificated Management 174,219 174,219 174,219 174,219 174,219 TOTAL 3,125,496 3,125,496 3,125,496 865,530 722,977
HEALTH AND WELFARE PAYMENTS ASSOCIATED WITH RETIREMENT INCENTIVES The various early retirement packages offered to employees contained provisions to pay retiree's medical insurance for a period of seven years or until age 65, whichever occurs first (incentives in 2002 and earlier). The incentive in 2003 had a 2 year medical payment provision. The retirement incentive in 2004 had no provision for medical benefit payments. Retired teachers and certificated administrators may extend the start date of the seven year period by substituting in the classroom for benefits in the early years of their retirement. This option is often selected by those for whom the seven years of benefits do do extend until age 65.
Retirement Group and Year
2004/05 ESTIMATED
ACTUAL
2005/06 ADOPTED
BUDGET
2006/07 PROJECTED
BUDGET
2007/08 PROJECTED
BUDGET
2008/09 PROJECTED
BUDGET 1996 Certificated, Non-Management 16,166 0 0 0 0 1998 Certificated, Non-Management 333,551 133,420 53,368 0 0 1998 Certificated, Management 32,240 12,896 5,158 0 0 2002 Certificated, Non-Management 1,874,060 2,061,466 2,370,686 2,726,289 3,135,232 2002 Certificated Management 160,136 176,150 202,573 232,959 267,903 2003 Certificated, Non-Management 75,863 45,518 27,311 16,386 0 2003 Certificated Management 18,665 11,199 6,719 4,032 0 2003 AFSCME 81,962 0 0 0 0
TOTAL 2,592,643 2,440,649 2,665,815 2,979,666 3,403,135
Annuity & Medical Total 5,718,139 5,566,145 5,791,311 3,845,196 4,126,112
San Jose Unified School District Third Interim, 2004-2005
- RETIREE BENEFIT FUND FUND 71
MULTI-YEAR PROJECTION
RESOURCE TITLE
NOTE
2003/04
ACTUAL
2004/05 ESTIMATED
ACTUAL
2005/06 ADOPTED
BUDGET
2006/07 PROJECTED
BUDGET
2007/08 PROJECTED
BUDGET
9053 Incentives 1 4,369,046 5,718,139 5,566,145 5,791,311 3,845,196
9054 Non-Incentives 591,483 666,082 666,081 666,081 666,081
0000 Interest & Other 1,312 0 0 0 0 4,961,841 6,384,221 6,232,226 6,457,392 4,511,277
OBJECT TITLE 5810 Medical, Incentives 2 1,956,474 2,592,643 2,440,649 2,665,815 2,979,666
5810 Medical, Other 3 591,483 666,081 666,081 666,081 666,081
5810 Annuities PARS 2 2,412,572 3,125,496 3,125,496 3,125,496 865,530 4,960,529 6,384,220 6,232,226 6,457,392 4,511,277
CHANGE IN FUND BALANCE 1,312 1 0 0 0
BEGINNING BALANCE 56,539 57,851 57,852 57,852 57,852 ENDING BALANCE 57,851 57,852 57,852 57,852 57,852
NOTES: 1 The increased contribution in 2004-05 reflects an additional retirement incentive as of June 30, 2004 2 See PARS retirement incentive page for detailed information 3 Other retiree benefits include a monthly contribution of $80 to each retiree's medical beneifit cost ($35 after age
65), as well as the cost of the plan where certificated retirees can substitute for benefits
APPENDICES
San Jose Unified School District Adopted Budget, 2005-2006
SAN JOSE UNIFIED SCHOOL DISTRICT DISTRICT PAID MONTHLY BENEFITS FOR FY 2005-2006 APPENDIX A
AFSCME, CSEA
TYPE OF BENEFIT FULL-TIME EMPLOYEES PART-TIME EMPLOYEES
FOUNDATION PLUS-MEDICAL CERTIFICATED CLASSIFIED CERTIFICATED CLASSIFIED Employee NA $411.49 NA $411.49 District pays a pro-rata share of the premium Employee + 1 NA $826.31 NA $826.31 cost for individuals who are employed at least Employee + Family NA $1,158.11 NA $1,158.11 50% of time.
KAISER- MEDICAL Employee NA $360.78 NA $360.78 District pays a pro-rata share of the premium Employee + 1 NA $721.56 NA $721.56 cost for individuals who are employed at least
Employee + Family NA $1,021.01 NA $1,021.01 50% of time.
UNUM LIFE INSURANCE District pays a pro-rata share of the premium Admin & Confidential Emp. NA $9.05* NA $9.05 cost for individual who are employed at least All Other Employees NA $2.72* NA $2.72 50% of time.
SJUSD-DENTAL District pays a pro-rata share of the premium Employee NA $137.68* NA $80.66 cost for individuals who are employed at least Employee + Family NA $137.68* NA $161.32 50% of time.
STRS (Retirement) Mandatory for Certificated employees working
Regular N/A N/A N/A N/A at least 50%, for hourly employees if 60 hrs.
Reduced Work Load N/A N/A N/A N/A or more per pay period, and for substitutes if 100 days or more per school year. Voluntary: At any time for hourly and substitutes.
PERS (Retirement) N/A 13.02% N/A 13.02% Mandatory for Classified employees working 50%
Social Security 2005 Earnings Limit $90,000 N/A 6.20% N/A 6.20% Mandatory for all employees not covered
under PERS or STRS, effective 7-1-91. Exceptions are students and retirees.
MEDICARE Mandatory for all employees, except teachers
2005 No Earnings Limit N/A 1.45% N/A 1.45% hired prior to 4-1-86 who did not elect medicare.
WORKERS COMPENSATION N/A 2.45% N/A 2.45% Applies to all employees.
UNEMPLOYMENT INSURANCE N/A 0.65% N/A 0.65% Applies to all employees with certain exceptions, e.g. students, elected officials.
INCOME PROTECTION INS.-TEACHERS N/A N/A N/A N/A Applies to all employees in SJTA Bargaining Unit.
INCOME PROTECTION INS.-SJUSD • N/A 0.27% N/A 0.27% Applies to Administrators, Confidentials, Police, Trades & CSEA Bargaining Unit. Must be employed at least 50% of time or more.
RETIREE BENEFITS N/A 0.33% N/A 0.33%
* Composite Rates 7/05
San Jose Unified School District Adopted Budget 2005-2006
SAN JOSE UNIFIED SCHOOL DISTRICT DISTRICT PAID MONTHLY BENEFITS FOR FY 2005-2006 APPENDIX A
TRADES
TYPE OF BENEFIT FULL-TIME EMPLOYEES PART-TIME EMPLOYEES
FOUNDATION PLUS-MEDICAL CERTIFICATED CLASSIFIED CERTIFICATED CLASSIFIED Employee N/A $411.49 N/A $411.49 Employee + 1 N/A $826.31 N/A $826.31 Employee + Family N/A $1,158.11 N/A $1,158.11
KAISER- MEDICAL Employee N/A $360.78 N/A $360.78 Employee + 1 N/A $721.56 N/A $721.56 Employee + Family N/A $1,021.01 N/A $1,021.01
UNUM LIFE INSURANCE Admin & Confidential Emp. N/A $9.05* N/A 9.05 All Other Employees N/A $2.72* N/A $2.72
SJUSD-DENTAL Employee N/A $137.68* N/A $137.68 Employee + Family N/A $137.68* N/A $137.68
STRS (Retirement)
Regular N/A N/A N/A N/A
Reduced Work Load N/A N/A N/A N/A
PERS (Retirement) N/A 13.02% N/A 13.02%
Social Security 2005 Earnings Limit $90,000 N/A 6.20% N/A 6.20%
MEDICARE
2005 No Earnings Limit N/A 1.45% N/A 1.45%
WORKERS COMPENSATION N/A 2.45% N/A 2.45%
UNEMPLOYMENT INSURANCE N/A 0.65% N/A 0.65%
INCOME PROTECTION INS. TEACHERS N/A N/A N/A N/A
INCOME PROTECTION INS.-SJUSD N/A 0.27% N/A 0.27%
RETIREE BENEFITS N/A 0.33% N/A 0.33%
* Composite Rates 7/05
District pays a pro-rata share of the premium cost for individuals who are employed at least 50% of time.
District pays a pro-rata share of the premium cost for individuals who are employed at least 50% of time.
District pays a pro-rata share of the premium cost for individual who are employed at least 50% of time.
District pays a pro-rata share of the premium cost for individuals who are employed at least 50% of time.
Mandatory for Certificated employees working at least 50%, for hourly employees if 60 hrs. or more per pay period, and for substitutes if 100 days or more per school year. Voluntary: At any time for hourly and substitutes.
Mandatory for Classified employees working 50%
Mandatory for all employees not covered under PERS or STRS, effective 7-1-91. Exceptions are students and retirees.
Mandatory for all employees, except teachers hired prior to 4-1-86 who did not elect medicare.
Applies to all employees.
Applies to all employees with certain exceptions. e.g. students, elected
Applies to all employees in SJTA Bargaining Unit.
Applies to Administrators, Confidentials, Police, Trades & CSEA Bargaining Unit. Must be employed at least 50% of time or more.
San Jose Unified School District Adopted Budget 2005-2006
SAN JOSE UNIFIED SCHOOL DISTRICT DISTRICT PAID MONTHLY BENEFITS FOR FY 2005-2006 APPENDIX A
SJAA, SJTA, AFT
District pays a pro-rata share of the premium cost for individuals who are employed at least 50% of time.
District pays a pro-rata share of the premium cost for individuals who are employed at least 50% of time.
District pays a pro-rata share of the premium cost for individual who are employed at least 50% of time.
District pays a pro-rata share of the premium cost for individuals who are employed at least 50% of time.
TYPE OF BENEFIT FULL-TIME EMPLOYEES PART-TIME EMPLOYEES
FOUNDATION PLUS-MEDICAL CERTIFICATED CLASSIFIED CERTIFICATED CLASSIFIED Employee $915.84* $915.84* $411.49 $411.49 Employee + 1 $915.84* $915.84* $826.31 $826.31 Employee + Family $915.84* $915.84* $1,158.11 $1,158.11
KAISER- MEDICAL Employee $671.54* $671.54* $360.78 $360.78 Employee + 1 $671.54* $671.54* $721.56 $721.56 Employee + Family $671.54* $671.54* $1,021.01 $1,021.01
UNUM LIFE INSURANCE Admin & Confidential Emp. $9.05* $9.05* 9.05 9.05 All Other Employees $2.72* $2.72* $2.72 $2.72
SJUSD-DENTAL Employee $137.68* $137.68* $80.66 $80.66 Employee + Family $137.68* $137.68* $161.32 $161.32
STRS (Retirement) Regular 8.25% NA 8.25% NA
Reduced Work Load 24.70% NA 24.70% NA
PERS (Retirement) N/A 13.02% N/A 13.02%
Social Security 2005 Earnings Limit $90,000 N/A 6.20% N/A 6.20%
MEDICARE
2005 No Earnings Limit 1.45% 1.45% 1.45% 1.45%
WORKERS COMPENSATION 2.45% 2.45% 2.45% 2.45%
UNEMPLOYMENT INSURANCE 0.65% 0.65% 0.65% 0.65%
INCOME PROTECTION INS.-TEACHERS 0.27% N/A 0.27% N/A
INCOME PROTECTION INS.-SJUSD 0.27% 0.27% 0.27% 0.27%
RETIREE BENEFITS 0.33% 0.33% 0.33% 0.33%
* Composite Rates 7/05
Mandatory for Certificated employees working at least 50%, for hourly employees if 60 hrs. or more per pay period, and for substitutes if 100 days or more per school year. Voluntary: At any time for hourly and substitutes.
Mandatory for Classified employees working 50%
Mandatory for all employees not covered under PERS or STRS, effective 7-1-91. Exceptions are students and retirees.
Mandatory for all employees, except teachers hired prior to 4-1-86 who did not elect medicare.
Applies to all employees.
Applies to all employees with certain exceptions, e.g. students, elected
Applies to all employees in SJTA Bargaining Unit.
Applies to Administrators, Confidentials, Police, Trades & CSEA Bargaining Unit. Must be employed at least 50% of time or more.
San Jose Unified School District Adopted Budget, 2005-2006
APPENDIX B School Finance Chronology
1972 SB 90 - Established revenue limits, a ceiling on the amount of general-purpose money each school district can spend per pupil.
1977 Serrano v Priest - The California Supreme Court ruling that the system of school finance was inequitable.
1977 AB 65 - Long-term funding bill responding to the Serrano c Priest court decision. Initiated the School Improvement Program (SIP)
1978 Proposition 13 - The Constitutional amendment limiting property tax rates and increases.
1979 AB 8 - The funding structure for school after Proposition 13, with a revised formula for dividing property taxes. Created the "Serrano Squeeze" by granting larger increases t o low spending districts.
1981 AB 777 - Revisions to school finance formulas, procedures for requesting waivers from portions of the Education Code, and consolidation of some categorical programs at the local level.
1983 SB 813 - Major reform law to improve California schools through such programs as mentor teacher, longer school day/year, higher beginning teachers salaries, more rigorous graduation requirements, and statewide curriculum standards.
1984 Lottery - Constitutional amendment creating the California State Lottery, with a percentage of winnings for education.
1988 Proposition 98 - Constitutional amendment guaranteeing a minimum funding level for schools.
In years in which no special school finance laws are passed, funding for education is written into the Budget Act and follow-up legislation.
EdSource
San Jose Unified School District Adopted Budget, 2005-2006
APPENDIX C Serrano v Priest
The 1976 California Court decision that found the existing system of financing school unconstitutional because it violated the Equal Protection Clause of the State Constitution. The court ruled that property tax rates and per pupil expenditures should be equalized and that, by 1980, the difference in revenue limits per pupil should be less than $100 (Serrano band). Special purpose or categorical funds are excluded from the calculation.
October 1980 - Plaintiffs filed a "bill of particulars" stating that equalization had not been accomplished and the deadline for the $100 band had not been met. They asked that some expenditure in addition to revenue limits be equalized.
December 1982 - Superior Court in Los Angeles heard the Serrano v Priest, Gonzalez v. Riles, Placentia USD v. Riles, and Lucia Mar USD v Graves cases.
April 1983 - Superior Court trial judge found that the current school finance system is constitutional and that sufficient parity exists with the $100 band adjusted for inflation.
June 1985 - Plaintiffs filed an appeal in the Second District Court of Appeals.
May 1986 - Court of Appeals upheld the 1983 Superior Court decision.
September 1986 - California Supreme Court voted to hear the appeal of the Superior Court decision.
May 1987 - Defendants filed for dismissal of Supreme Court review.
April 1989 - Plaintiffs withdrew. Case was declared closed.
EdSource
San Jose Unified School District Adopted Budget, 2005-2006
APPENDIX D Glossary of Common School Finance Terms
ADA-Average Daily Attendance There are several kinds of attendance, and these are counted in different ways. For regular attendance, ADA is equal to the average number of pupils actually attending classes who are enrolled for at least the minimum school day, or have a valid excuse. In classes for adults and ROC/P, one unit of ADA is credited for each 525 classroom hours. Attendance is counted every day of the school year and is reported to the California Department of Education three times a year (see Attendance Reports). See also Concurrently Enrolled for a further definition of ADA.
AB 1200 Reference to AB 1200 (Chapter 1213/1991) that imposed major fiscal accountability controls on school districts and county offices of education, by establishing significant administrative hurdles and obligations for agency budgets and fiscal practices.
ABATEMENT A complete or partial cancellation of an expenditure or revenue.
AD VALOREM TAXES Taxes based on the value of property —such as the standard property tax- are called ad valorem taxes. The only new taxes bases on the value of property that are allowed today are those imposed with a two-thirds voter approval for capital facilities bonded indebtedness. Ever since Proposition 13, properties in California are adjusted to the true market value at the time of property transfer.
APPORTIONMENT State aid given to a school district or county office of education. Apportionments are calculated three times for each school year. The First Principal Apportionment (P-1) is calculated in February of the school year corresponding to the P-1 ADA (see Attendance Reports); the Second Principal Apportionment (P-2) is calculated in June corresponding to the P-2 ADA; and, the annual recalculation of the apportionment is made in February following the school year and is based on P-2 DA, except for programs where the annual count of ADA is used.
APPROPRIATION A bill before the Legislature authorizing the expenditure of public money and stipulating the amount, manner and purpose for the expenditure terms.
APPROPRIATION FOR CONTINGENCIES That portion of the current fiscal year's budget that is not appropriated for any specific purpose bus is held subject to intrabudget transfer; i.e. transfer to other specific appropriation accounts as needed during the fiscal year.
ASSESSED VALUATION (also, assessed value) The total value of property within a school district as determined by state and county assessors. The "AV" of a percentage growth in statewide AV from one year to the next is an important ingredient in determining appropriation levels required from the state for fully district and county revenue limits, as well as for Proposition 98 calculations.
San Jose Unified School District Adopted Budget, 2005-2006
APPENDIX D Glossary of Common School Finance Terms
ASSUMPTIONS Statements accepted as true without proof. They are necessary as to expected conditions, which will impact the outcome of events (i.e. enrollment, staffing, revenue, and costs).
ATTENDANCE REPORTS Each school district reports its attendance three times during a school year. The First Principal Apportionment ADA, called the P-1 ADA or the P-1 count, is counted from July 1 through the last school month ending on or before December 31 of a school year. The Second Principal Apportionment ADA, called the P-2 ADA, is counted from July 1 through the last school month ending on or before April 15 of a school year. Fiscal or annual ADA is based on the count from July 1 through June 30. The final recalculation of the apportionment is based on the P-2 ADA except for adult education programs, regional occupational centers and programs and nonpublic school funding, all of which use the annual count of ADA.
BASE REVENUE LIMIT See Revenue Limit.
BOND A certificate containing a written promise to pay as specified sum of money, called the face value, at a fixed time in the future, called the date of maturity, and specifying interest at a fixed rate, usually payable periodically.
BONDED INDEBTEDNESS An obligation incurred by the sale of bonds for acquisition of school facilities or other capital expenditures. Since 1986, districts have been able to levy a local property tax to amortize bonded indebtedness provided the taxes are approved by a two-thirds vote of the electorate.
BUDGET A plan of financial operation consisting of an estimate of proposed revenues and expenditures for a given period and purpose.
CAPITAL OUTLAY Expenditure for new equipment, major renovation or reconstruction, or new schools.
CATEGORICAL AID Funds from the state or federal government granted to qualifying school districts for specialized programs regulate and controlled by federal or state law or regulation. Examples include programs for children with special needs, such as special education, special programs, such as the School Improvement Program; or, special purpose, such as transportation. revenue limits.
CBEDS California Basic Education Data System —the statewide system of collecting enrollment, staffing, and salary data from all school districts on an "Information Day" each October.
San Jose Unified School District Adopted Budget, 2005-2006
APPENDIX D Glossary of Common School Finance Terms
CERTIFICATED PERSONNEL School employees who hold a position for which a credential is requires by the state — teachers, librarians, counselors, and most administrators.
CERTIFICATES OF PARTICIPATION A financing technique, which provides long term financing through a lease (with an option to purchase or a conditional sale agreement).
CHART OF ACCOUNTS A list of accounts, systematically arranged, that is applicable to a specific Local Educational Agency (LEA). Components are: Programs, Objects, Funds, and Sub-funds.
CLASS SIZE PENALTIES The penalties imposed on school districts that have classes in excess of certain maximum sizes. Class size penalties result in a reduction in ADA, which, in turn, results in a loss in revenue limit income.
CLASSIFIED PERSONNEL School employees who hold positions that do not require a credential, such as secretaries, aides, custodians, bus drivers and some management personnel.
COLLECTIVE BARGAINING Senate Bill 160 (1975) defines the manner and scope of negotiations between school districts and employees organizations. The law also mandates a state regulatory board. (See PERB)
CONCURRENTLY ENROLLED Pupils who are enrolled both in regular program for at least the minimum school day and also in a regional occupational center o program (ROC/P) or class for adults. Such a student will generate both regular ADA for the time in the regular programs plus currently enrolled ADA for the time in the regular program plus concurrently enrolled ADA for the time in ROC/P or adult classes. By qualifying for both regular ADA and concurrently enrolled ADA, such a student can generate more than one unit of ADA.
COST-OF-LIVING ADJUSTMENT (COLA) An increase in funding for government programs, including revenue limits or categorical programs. Current law ties the COLA to various indices of inflation, although different amounts are appropriated in some years.
CRITERIA AND STANDARDS Local district budgets must meet state-adopted provisions of "criteria and standards". These provisions establish minimum fiscal standards that school districts, county offices of education and the State use to monitor district fiscal solvency and accountability.
DECLINING ENROLLMENT ADJUSTMENT A Revenue Limit adjustment, which districts may receive as a result of a decline ADA. Under current law, districts can count the higher of either last or current year ADA.
San Jose Unified School District Adopted Budget, 2005-2006
APPENDIX D Glossary of Common School Finance Terms
DEFERRED MAINTENANCE Major repairs of building and equipment, which have been postponed by school districts. Some matching state funds are available to districts, which establish a deferred maintenance program.
DEFERRED REVENUE Revenue received in a given period, but unearned, which is set up as a liability to be included as revenue in subsequent period.
DEFICIT FACTOR When an appropriation to the State School Fund for revenue limits — or for any specific categorical program — is insufficient to pay all claims for state aid, a deficit factor is applied to reduce the allocation of state aid to the amount appropriated.
DEVELOPER FEES A specified charge per square foot on new residential and commercial construction. Developer fees are levied by school districts for building or renovating schools.
EDUCATION CODE The body of law, which regulates education in California. Additional regulations are contained in the California Administrative Code, Title 5 and 8, the Government Code, and general statutes.
ENCROACHMENT The expenditure of school districts general-purpose funds in support of a categorical expense encroaches into the district's general fund for support. Encroachment occurs in most districts and county offices that provide special education and transportation. Other encroachment is caused by deficit factors or local decisions to allocate general-purpose funds to special purpose programs.
ENCUMBRANCES Obligations in the form of purchase orders, contracts, salaries, and other commitments chargeable to appropriations for which a part of the appropriation is reserved.
ENTITLEMENT An apportionment that is based on specific qualifications.
EQUALIZATION AID The extra state aid provided in some years — such as 1995-96 — to a low revenue district to increase its vase revenue limit toward the statewide average.
FACT FINDING The culmination of the Impasse Procedures, Article 9, of the State's collective bargaining law. A tripartite panel, with the chairperson appointed and paid for by PERB, considers several specifically enumerated facts and makes findings of fact and recommendations in terms of settlement to a negotiation agreement. Such recommendations area advisory only and may be adopted or rejected in whole or in part by the parties.
FISCAL YEAR A period of one year, the beginning and the ending dates of which are fixed by statute; in California, the period beginning on July 1 and ending on June 30.
San Jose Unified School District Adopted Budget, 2005-2006
APPENDIX D Glossary of Common School Finance Terms
FOUNDATION AMOUNT The tax revenues, which count toward a school districts Gann limit. The districts other tax revenues are included in the state's limit.
FULL TIME EQUIVALENT (FTE) The ratio of time expended in a part-time position to that of a full-time position. The ratio is derived by dividing the amount of employed time required in the part-time position by the amount of employed time required in a corresponding full-time position.
GANN SPENDING LIMIT A ceiling, or limit, on each year's appropriations of tax dollars by the state, cities, countries, school districts, and special districts. Proposition 4, an initiative passed in November 1979, added appropriations limits in Article XIIIB of the California Constitution. Using 1978-79 as a base year, subsequent years' limits have been adjusted for: (1) an inflation increase equal to the change in the Consumer Price Index or per capita personal income, whichever is smaller; and, (2) the change in population or, for school agencies, change in ADA. Proposition 111, adopted in June 1990, amended the Gann limit inflation factor to be based only on the change in per.
GENERAL OBLIGATION BONDS Bonds that are a "general obligation" of the government agency issuing them, i.e. their repayment is not tied to a selected revenue stream. Bond elections in a school district must be approved by a two-thirds vote of the electorate, but state bond measures require only a majority vote.
GIFTED AND TALENTED (GATE) Student in grades 1 through 12 who have shown potential abilities of high performance capability and needing differentiated or accelerated education. "Gifted child educational programs" are those special instructional programs, supportive services, unique educational materials, learning setting, and other services which differentiate, supplement, and support the regular educational program in meeting the needs of gifted students.
GRANT A contribution, either in money or material goods, made by one government entity to another.
INDIRECT EXPENSE AND OVERHEAD Those elements of indirect cost necessary in the operation of the district or in the performance of a service that are of such nature that the amount applicable to each accounting unit cannot be separately identified.
LONG TERM DEBT Debt that matures more than one year after the date of issuance.
LOTTERY Approved by voters in November 1984, lottery games began in October 1985. The minimum of 34% of lottery revenues distributed to public schools and colleges must be used for "education of pupils". Lottery income has added about 2 to 3% to K-12 education funding.
San Jose Unified SchOol District Adopted Budget, 2005-2006
APPENDIX D Glossary of Common School Finance Terms
MANDATED COSTS School district expenses, which occur because of federal or state laws, decisions of state or federal courts, federal or state administrative regulations.
NECESSARY SMALL SCHOOL An elementary school with less than 101 ADA or high school increases or decreases in cash expenditures will have upon future budgets.
PARCEL TAX A special tax that is a flat amount per parcel and not ad valorem based (Le. not according to the value of the property). Parcel taxes must be approved by a two-thirds vote of the electorate.
PERB Public Employment Relations Boards. Five persons appointed by the Governor to regulate collective bargaining between school employers and employee organizations.
PERS Public Employees' Retirement System. State law requires that classified employees, their employer, and the state contribute to this retirement fund.
PL94-142 Federal law that mandates a "free and appropriate" education for all handicapped children.
PROCEEDS OF TAXES Revenues from taxes, licensing fees, user, charges, and user fees (in excess of expenses). The amount, which exceeds the state's Gann limit, must be rebated to taxpayers. (See Gann Spending Limit.)
PROPOSITION 1 3 An initiative amendment passed in June 1978 adding Article XIIIA to the California Constitution. Tax rates on secured property are restricted to no more than 1% full cash value. Proposition 13 also defined assessed value and required a two-thirds vote to change existing or levy other new taxes.
PROPOSITION 98 An initiative adopted in 1988 and then amended by Proposition 111 in 1990; Proposition 98 contains three major provisions: (1) a minimum level of state funding for K-14 school agencies (unless suspended by the Legislature); (2) a formula for allocating any state tax revenues in excess of the state's Gann Limit; (3) the requirement that a School Accountability Report Card be prepared for every school. The minimum funding base is set equal to the grater of the amount of state aid determined by two formulas, commonly called "Test 1" and "Test 2" — unless an alternative formula, know as "Test 3", applies.
"Test 1" originally provided that K-14 school agencies shall receive at least 40.319% of state general fund tax revenues in each year, the same percentage as was appropriated for K-14 school agencies in 1986-87. Due to the shift in property taxes from local government to K-14 agencies, the "Test 1" percentage has been reset at 34.0%
San Jose Unified School District Adopted Budget, 2005-2006
APPENDIX D Glossary of Common School Finance Terms
"Test 2" provides that K-14 school agencies shall receive at least the same amount of combined state aid and local tax dollar as was received in the prior year, adjusted for the statewide growth in K-12 ADA and an inflation factor equal to the annual percentage change in per capita personal income.
"Test 3" only applies in year in which the annual percentage change in per capita state general fund tax revenues plus 12% is lower than the "Test 2" inflation factor (i.e. change in per capita personal income), and in this case the "Test 2" inflation factor is reduced to the annual percentage change in per capita state general fund tax revenues plus 1/2%.
One of the provisions of Proposition 98/111 is that if the minimum funding level is reduced due to either to "Test 3" or the suspension of the minimum funding level by the Legislature and Governor, a "maintenance factor" is calculated as the amount of the funding reduction. In subsequent years when state taxes grow quickly, this "maintenance factor" is added t o the minimum funding level until the funding base is fully restored.
PURCHASE ORDER An encumbrance document that shows the vendor from whom a purchase is being made, what is being purchased by the school district, the amount of the purchase, the fund from which the purchase is being made (general, building or bond fun), an accounting code to which the purchase shall be applied, the signature or initial approval or the designed central office personnel responsible for approving.
RESERVES Funds set aside in a school district budget to provide for estimates future expenditures or to offset future losses, for working capital, or for other purposes.
RESTRICTED FUNDS Moneys whose use is for restricted by legal requirements or by the donor.
REVENUE LIMIT The amount of revenue that a district can collect annually for general purposes from local property taxes and state aid. The revenue limit is composed of a base revenue limit — a basic education amount per unit of ADA computed by formula each year from the previous year's base revenue limit — and any of the number of revenue limit adjustments that are computed a new each year.
The total revenue limit of a school district is generally determined by multiplying the district's P-2 ADA times the base revenue limit, adding the applicable revenue limit adjustments and applying a deficit factor.
ROC/P Regional Occupational Center or Program A vocational educational program for high school students and adults. A ROC/P may be operated by a single district, but a consortium of districts under a joint power agreement (JPA), or by a county office of education for districts within the county.
San Jose Unified School District Adopted Budget, 2005-2006
APPENDIX D Glossary of Common School Finance Terms
SB 90 Reference to senate Bill 90/1972 that established the revenue limit system for funding school districts. The first revenue limit amount was determined by dividing the district's 1972-73 state and local income by that year's ADA. This per-ADA amount is the historical base for all subsequent revenue limit calculations.
SB 813 Reference to Senate Bill 813/1983 that provides a series of education "reforms" in funding calculations. Longer day, longer year, mentor teachers, and beginning teacher salary adjustments are a few of the programs implemented by this 1983 legislation.
SCHOOL DISTRICTS Unified - A school district is serving students, kindergarten through 12th grade. Elementary - A school district serving students, kindergarten through 8th grade. High School - A school district serving students, 9th through 12th grade.
SERRANO vs PRIEST The California Supreme Court decision that declares the system of financing schools unconstitutional because it violated the Equal Protection clause of the state Constitution. The Court said that by 1980 the relative effort (tax rate) required of taxpayers for local school must be nearly same throughout the state and that differences in annual per pupil expenditures due to local wealth must be less than $100. The impact of Proposition 13 settled the taxpayer equity provision. In 1983 a court review determined that sufficient compliance in reducing expenditure disparities had been achieved; subsequent appeals have not succeeded.
SPECIAL EDUCATION Programs to identify and meet the educational needs of exceptional children, such as those with learning or physical handicaps. PL94-142 requires that all handicapped children between 3 and 21 years be provided free and appropriate education.
STAFFING Anticipating the staffing needs and the effects it will have on projected budgets is based on various enrollment assumptions.
STATE ALLOCATION BOARD (SAB) The regulatory agency that controls most state-aided capital outlay and deferred maintenance projects and distributes funds for them.
STATE SCHOOL FUND Each year the state appropriates money to this fund, which is then used to make state aid payments to school districts. Section A of the State School Fund is for K-12 education and Section B is for community college education.
STRS The State Teacher's Retirement System, funded by certificate employees, their employer and the state.
SUBVENTIONS The term used to describe assistance or financial support, usually from higher governmental units to local governments or school agencies. State aid to school agencies is a state subvention.
San Jose Unified School District Adopted Budget, 2005-2006
APPENDIX D Glossary of Common School Finance Terms
SUNSET The termination of a categorical program. A schedule is in current law for the Legislature to consider the "sunset" of most state categorical programs. If a program sunsets under this schedule, the funding for the program shall continue but the specific regulations shall no longer apply.
UNENCUMBERED BALANCE That portion of an appropriation or allotment not yet expended or obligated.
UNSECURED ROLL That portion of assessed property that is movable, such as boats, planes, etc.
WAIVERS Permission from the State Board of Education — or, in some cases, from the Superintendent of Public Instruction — to set aside the requirements of an Education Code provision upon the request of a school district.
School Services of California, Inc. Ed Source
CALIFORNIA DEPARTMENT OF
EDUCATION
SAC REPORT
July 1 Budget (Single Adoption) an Jose Unified FINANCIAL REPORTS 43 69666 0000000 anta Clara County
2005/06 Budget
Form CB School District Certification
ANNUAL BUDGET REPORT: July 1, 2005 Single Budget Adoption
( x ) ANNUAL BUDGET REPORT . This budget was developed using the state-adopted Criteria and Standards. It was filed and adopted subsequent to public hearing by the governing board of the school district. (Pursuant to E.C. 33129 and 42127)
Budget available for inspection at:
Place: 855 Lenzen Avenue, San Jose Date: Jun 13, 2005
Public Hearing:
Place: 855 Lenzen Avenue, San Jose Date: Jun 16, 2005 Time: 6:30:00 PM
Adoption Date: Jun 16, 2005
Signed Clerk/Secretary of the Governing Board
(Original signature required)
For additional information on the budget reports, please contact:
Budget Preparation Criteria & Standards Review
Rosemarie Pottage Name
Director, Finance
Rosemarie Pottage
Name
Director, Finance
Title Title
408 535-6142 408-535-6142 Telephone Telephone
rosemarie pottage@sjusd.org rosemarie pottage@sjusd.org E-mail Address E-mail Address
California Dept of Education SACS Financial Reporting Software - 2005.1.0
o 00 o E
O LL CO CO O
CD C')
% D
iff
Col
um
n
C &
F %
Z'e
1%L. 17 -1
.4%
1 1%s.
z 2.2%
I %1'0
I" ° loAct
I%0'6Z
1 %o.o
1 %0'001-
1%S .
7/05tZ-71
%VZ
%9' Z-
%6'69 -
%0'0
0
r)17,76-1
20
05
/06
Bu
dg
et
159,
844,
322.
00
26,1
42,1
21.4
6 I
64,2
57,5
86.4
0 I
13,7
05,4
75.9
7 I
263,
949,
505.
83 I
128,
981,
903.
75 I
9Z .I.L0'689`LE
I95196'6
E9'8
g I Z17.
8Z9'17ZEZ 25,8
03,2
21.5
5 100'0
4,91
7,49
9.00
( 00' LO L'tzg)
igrgrTR
W—
•
4 43
2 68
4.71
00'000'008' I.
00'000'00E
00'0
00'0
00'0
Res
tric
ted
(E
)
8,02
8,21
6.00
24,9
42,1
21.4
6
53,4
11,5
31.4
0
10,7
73,4
51.9
7
97,1
55,3
20.8
3
42,1
73,7
87.6
2
21,1
05,9
24.7
7
19,4
35,3
90.4
7
6 L.901098'1. 20
,004
,552
.28 00'0
00 .9176 SZ L'E 9,
857,
018.
33 991Z
C'ES
O'LZ
j29
898
006
.83
00'0
oo. 000'oo e
00'0
00'0
Z8' OgE'ESZ'LZ 26
,953
350
.82
00'90 V91.8' L9 I.
oo.000'ooz.
10,8
46,0
55.0
0
2,93
2,02
4.00
166,
794,
185.
00
86,8
08,1
16.1
3
16,5
83,1
46.4
9
39,4
04,5
77.0
9
1 37
3 92
0.23
I LZ.699'861.'
00'0
1,79
1,55
3.00
(E£'6 1E17' 0 1.) 14
1,32
8,86
2.88
25,4
65,3
22.1
2
00'000'009' I.
00'0
00'0
00'0
(mosc'Egz .
Lz)
•
•
•
•
•
sjen
pv p
alew
gs3 9011700Z
Tota
l Fu
nd
Un
re
stric
te
d R
estric
te
d c
ol.
A+
B
(A
) _
AB
) (C
)
154,
828,
563.
00
24,9
74,3
38.0
0 I
65,1
99,7
67.7
4 I
13,3
64,7
90.6
9 1
258,
367,
459.
43 I
128,
795,
464.
08
37,4
61,5
98.9
3 1
56,7
53,8
97.9
3 1 I 10'9L6'1,
99'6 I 017.
999'1.09'SZ
I 1.0'
.
4,99
4,19
9.00
1 (ZE464.0
9L) , 91
9,51
1§j4
552
060.
21 00.
SC0'EL6`g
.
00.ZZ1'009
00'L96'169
00'0
00'0
00'0
L9'0
L1'9
00'160 .69EL
!
00'6
46'8
9CW
69'89 V1..£6 .01.
tE096'Z
I3n9
.
95,3
37,1
89.4
3
.
...
, ,
1
CEL6
9'0
L9'9
99.£1Z 1.9Z 81.
£17.£9L 899 O
Z
Z I. 9LV t99 1 .17
'
10'112.1
61;1790 0171 61
00'917970Zt
i
■
Z1.0917.
0Z6'6
119,
749,
521.
48
(24,
412,
332.
05)
O O 6
137.
842.
00 00'0
! 00'0
LC:1'609'546'9Z 25 8
07 6
67.0
7
0
N N- V' cr) O o N- .q,- ,_
0 o ai 03 01 6 ‘- co
0 o o o n: coo.i 03 N r.- CD 6 coi •- C) 0) NI a N..-- 16
3.03
0.27
0.00
a op 6 0 CC) a) II) 0 N 0 3 Ili '7 N.: oo rt oP N.. 0 03 CD N 6 01 N•-• 01 CO N. C)
N. .4- C3) N.: 6 op csi co •- cop
‘- 0 N 0 g 6 CD v- CD CD CD
0 0
t il ID N- 0 NI s-
--,i- co
a) 0 N- W C •.- .... 14
3,16
9,99
8.16
179' 1.2.Z'099'61.
0 0 CC) V) o 01 N- 0)
CC)
0 0 6 CO N N CD V)
0 0 N- Co CD N. a) (.0
o 0 6
R 0 6 o to 6 ..:,r 0 Lri N
(L016L'989'61.)
•
•
•
•
•
Obj
ect
aertrintinn R
eso
urc
e C
od
es C
od
es
-RE
VE
NU
ES
1)
Revenue Lim
it Sources 8010-8099
2)
Federal Revenue 8100-8299
3)
Other State Revenue 8300-8599
Al Ilfh
.a
r I n
ro
l D
min
ni R
Rflfl
-87
519
.1
7
1
7
1
.
7
1
..!
. EX
PEN
DIT
UR
ES
1)
Certificated Salaries 1000-1999
2)
Classified Salaries 2000-2999
3)
Em
ployee Benefits 3000-3999
4)
Books and Supplies 4000-4999
5)
Serv
ices a
nd O
ther
Opera
ting E
xpenditure
s 5
000-5
999
6)
Capital O
utlay 6000-6999
7)
Oth
er
Outg
o (
exclu
din
g T
ransfe
rs o
f In
direct/
7100-7
299
Direct Support Costs) 7400-7499
8)
Tra
nsfe
rs o
f In
direct/
Direct
Support
Costs
7300-7399
TC
'TA
I FX
PF
NIII
TI I
RF
S
)
i
i
1
J
1
C
7
1
. EX
CE
SS
(D
EFI
CIE
NC
Y)
OF
RE
VE
NU
ES
O
VE
R E
XP
EN
DIT
UR
ES
BE
FOR
E O
TH
ER
F
INA
NC
ING
SO
UR
CE
S A
ND
US
ES
(A
S - R9
1
7
1
!
i
7
i
.
....
....
__
__
. OTH
ER F
INA
NC
ING
SO
UR
CES
/US
ES
1) I
nter
fund
Tra
nsfe
rs
a)
Transfers In 8910-8929
b)
Transfers O
ut 7610-7629
2) O
ther
Sou
rces
/Use
s
a)
Sources 8930-8979
b)
Uses 7630-7699
3) Contributions 8980-8999
4 T
OTAL
OTH
ER F
INAN
CIN
G S
OU
RCES/U
SES
lifn
rnin
nont
of Fri!
iratinn
0 E 8 LL
A '5' 3 uturno3
1%Z'
1%0'0
1 %z• Ls 1%o.
o
I%Z'L 9
1 %0'99-
I %0'0
1% o.o
ho.o 1%o.
o fr ac)
h
o.o
%0'0
1%0'0
100' 0
4,44
6,67
9.19
I 100'0
4,44
6,67
9.19
I
1,51
3,99
4.48
00'000'0Z I. 1 00'000'09
100'0 00'0
00'0
00'0
00'0
00'0
00000'009
2005
/06
Bud
get
Res
tric
ted
(E
) 1.0'99917176 Z
aro
0LT60'9E
4t
100'0
3,43
8,09
3.70
493,
437.
69 00-
0
00'0
00'0
00'0
00'0
00'0
00'0
00'0
00'0
493,
437.
69
OE'LL6
1 00
1,00
8,58
5.49
00'0
1,00
8,58
5.49
6E9S9 .0ZO'I•
120,
000.
00 00'000'09
00'0
00'0
00'0
00'0
00'0
00'0
00'000'009
20
04
/05
Es
tim
ate
d A
ctu
als
To
tal F
un
d
Un
re
stric
te
d R
estric
te
d c
ol.
A+
B
(A
) (B
) (C
)
6E609 919 I.
.
o wo
I 04'699'LMZ
.
100'0 I 04'699'LZ9`Z
.
4,44
6,67
9.19
I 00'000'0Z I. 1 00'000'09
00'0
00'0
00'0
00'0
00'0
00'0
00'000'009
6 V 6L9'9917'
ZO'SEV96E'
CO 0 CO 0 CO 0 (c co ar! co 40. N: (C O co 6 co ("I
U) U) U) a) n N-
0 0 0 '4' cs,[ 0. a 0,
0 o
o 0
6
00'0
00'0
00'0
0 o 6
00'0
0 0 6
o 0 a
00'0
OE
M:N
EV
E
00'0
223,
474.
77
CV 0 C..1 0 CV C) N. ° N. ° 1**: V ocio oo to
1S u-is 1.6 tri co C(0 co cc) c) r--- r- N- 0
.,_
0 0 0 0 0 0 6 0 o o o 0 0 6 cq co
6 .,—
0 0 6
0 0 0
0 0 6
o o 6
o o 6
o CD o -a-
co o U) 0 0 in 6 co" o CV CO
sepo
3
sep
ou
UU
.11
1V
50
jj
CO
U.1
1.“
0.”
1
NET
IN
CR
EAS
E (D
ECR
EAS
E) I
N F
UN
D
es
AI A
I.If 11
, J
. MA
I
(11 W
1Z w N W
F re 3 d • 0 ) - s
< in
i 2 L M 0 u_
...-- c..) Lo N-
a) a) N- 1.-- Ns. C7) 0) 0)
LT_ +
23 o y 1.7.. LI — — u_ + co + ca 0 c LLI
to ......,
a) . ra 0 0 .0- 03 V) C ,
-o a) -4 o) a)
as ca co 1/43 ,„c c c (a cc o., 'E o co = a) E c -, -o E , 2 El
c0 c .,- -r,,
• co a) 0 7 u_ >-, .= >, „u) _Ca coc 2, -1 .‹.° —a IX ai 76
— "'" '''' 0.- 6 CI3 C 0 -0 0 .c .7 0) C N o N..-• t 7 c
.5
« < 0 < "5 a) - c CO0-0 0m olii E-4.
-4- cg CI 0) 0 0 o in co GO) a) r- N- co a )
n 'I:- ti N- 12 it. r- I,- N- N- N- 01 03 0) C) C) 0) 0) 0) CI) C7) CS)
cn C a) E II a) C>
N ,._
a) o :c CC a) --
'2 co ,, co -= 0
-,E co 0 -0 ,..
03 a) ,- 13 a) .N1
0 c..) To 2 LL co E 2 2 CD
CO "C- 0 • - C n p2 z „ , 0 = 1 - 0 0
c co c o „, l's (n o E :,., = 17 7 0 ••• C c E -< E -c7).- a) a) w -c = o Lu
- ti E 0 < L° as a) a) --c < 8 8 0
c -o .
o .- 0 o_ ro -...- a) as 0 X a) U) -0 10 P .E .ED , c
-.) "-- a)
0) C c IL F2 re cle) 2. 0 0 _c g ,, . = . cp To N in o. (1) n O) 2 CD 5. o, 712 _c >. c c c co — To O.
GS -..• co 0 5 2 o. 0 ° TO 'ED .U) U) 2 .9) ° 4.5 •
(1) a 0. CA > C 0, U) -0 .c '0 m
a) a) .2 2 - a.) 4) o a) ca c ..... c c E cc re co a ''.:Z 0 _I 0 O 0 (13 0 D =
0(7 a 1 : - .., c; .
0 0 O
O O O
O O O O
O 0 O
O 0 O
0 0 O
0 O O
O O ci
O O
O O
O 0 O
0 0 0
O 0
O
0 O 0
a)
c d e
m
O o O LO 0 0 0 0 N ct U) 0 0)
C) 0 0) CI) 0) 01 CD 01 0 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - N N
04 CO V'
.0 0 0 0
0 V)
FUN
o 0 Co
(9
N
0 CD C .0 CO
co § -a c lL o) 03 C
D LLIC E
cr
2005
/06
Bud
get
O O O
2004
/05
Estim
ated
Act
uals
O O O
O O O
O O O
O O O
O O O
O O O
0 O O
O 0 O
O O O
O O O
0 0 O
O 0 0 O
O O ci
O O 0
0 0 0 0 0 N 0 0) t7) g c,)
ILO CO N. CO Cr) 0 0
cn
O O O
O O O
O O ci
O O O
O O O
0 0 O
O O O
O O O
O O O O
w
U)
O O O
O O O
0 0 0 0 0 0 0 Cr) <1' U) CO
C)) a) a) a) a) Ill In CO CO CD CO
. U) Cl
w
O O
O O O
0 O O
O ci
0 0 O
0 0 O
O O O
Due
O O O
0 0 O
0 0 O
Cu
O O O
O O O
O O
De
L
O O O
0 0 O
O O O
7
O O O
0 O O
0 0 O
0 E u_
ultim
o° JPG
%
lokao 1 %
ao
I%0'0 ho.
o I %
ao
I %0'0
1%o.o h
ao
I%0'0
l %ao
1 %ao
ro CI 0 h
ao
1 %ao
I %0'0 %
C'e
I 1
0.0%
44.8
%
20
05
/0
6 B
ud
ge
t I
o
100'0
I 00•09•VEZO' 1.
100'0
100'0
00'69Z .9E9'06 12
,150
,920
.00 I
100'0 I 0
0'0
00'E
LO 17
,657
,110
.00 I
oao
00'0
oao oao
00'0
156,
796,
627.
00 00'699`99L
00'0
4,22
4,46
8.00
630,
077.
00
Res
tric
ted
(E
) 100'0
1 00'0
100'O
1 00'0
1 00'0
00'0 I aro 100'O aro
00'0
00'O
00'0
00'0
00'0
00'0
00'0
00'699‘99L
00'0
4,22
4,46
8.00
aro I ayo
00'09VEZO
'
00'0
I 00 ' 0
00'69Z'9E9'06 I 00'0Z6‘091.'ZI,
I 00•0
4,67
3,00
0.00
00'01. L'L99'L1.
00'0
0 0 0
00'0
00'0
00'0
156,
796,
627.
00 00.0
00'0
00'0
00'0 2
00
41
05
Est
imat
ed A
ctu
als
Tota
l Fu
nd
Un
re
stric
te
d R
estric
te
d c
ol.
A +
B
(A) (B
) (C
)
•
.
I 00 0
00'0
1,02
3,46
0.00
00'0
•
100
'0
90,6
38,2
69.0
0
12.1
50,9
20.0
0 I 00'000.
£L917
00'01.1.`L29V.I.
00'0
00'0
•
100'0
00'0
100'0
00'0
151,
773,
054.
00
.
00'9LE .£179
00'0
4.06
8,93
5.00
00'LL0'0£9
I oao
00'0
00.0
0
00'9LE'E
t9
00'0 0. o
O U)
0
C) to ca 0 4
00'LLO'OC9
c., c)) ,-- .,_
O cf) (C O ri N:
o o o c) o o o o o o o o o o o C 00't790'
ELL'1.91.
(NI -ft N CT 0 ...-- •- CI CNI CO 1.0 F- 10 L71 CO 0 (0 ,-- 'P. 0 Cr 1.6 .f- ooi. ..a• N- Li
0 o 0 0 o o o o o o 0 o o o o C C o If; 6 O ci d O ai ci O6 o O 0 0 O ci r.: Oa) co co N 0 ,- a)
C 00'0
o
100'0
Obje
ct
a.r
rim
firsn R
esource C
odes C
odes
mu
=1
O O O C4 04
17 ) CD 03
CO C a) E a) FP_
oE .,... a) 0 o , 0 "2 u, ._
0 -- .0 in o
0 0 0 S. 8 8 - 8 8 ..:1-
a) u) . 0 o u) 2- 17i u_
)._ To c a) o) :.-•
c c CD } Z-I- CD --. X u) N CI) CO 41) fo fn a) a)
I- 't 5 0 2 > ,,o -0- 0 > a) u- - I- > a fn. 0 _c r 2 i. 0 .- 0 y -0- - ..... cc , 0. I 0 , CO 0 a) 2 g CO 2
CD uj c0 %-• ..- w
5 tu < 70 cn :0 '113 0 a) oll 13 m 0.)
: w> A-- m c.) co .2 x i= 0 o co m a u) u . 1 LL c..) a. 0 cc 0 -J /) IX
..... fa ‘... J E r., co
.- in C) ,- N C) v- N CI .4- LO N- 00 A-- N C) co N C) C) C) CT) C) O .1 O co O Oco co co co co co co co co co co co co co oo co co c0 00 co c0 00
*c 0 CNI N CD
C ii.") 1.11
0 0 co (
<
0 I-
ri) -o c ,, o a) c cr, 2 '41.' Zr) f, = 1 I a) (C) "'E' F- (D o < 2 c E I- '3 t-.... (/) 0. ) .3 = :Jr 0 1-- E I- Cl) = E a) o E E c E 0 up ■- < 0 0 Li 0. o n u, ,,, :.= E a) COc ;7) = re C Q) 0 W C/) '''' I CI) CI) < o In' a) --- a) Zi -.6 a) o tz) c ill 2- 0 0 a) 0 0 E 4... = 4-.co _c < 2
m 7:"D ..-- 0 7 en = u) 0 CL) :I. co
c c — CC F'" To' a) t: i .." CC flii "0 re en -0 m 2 Er co ''E" > = m ca a) cn
:''' cD al "E 0 0 ...1.- ,.....
0> Na) a).- a9 "E is xD 2 ,...E
a) o 7 C CD 14.. < weja )2 . . . ii 1 : 3: °:-: 1:1:35 .t: :Lii I F
c x x „c I- I- a) co c 0 E > o .-
L- m E w -9 r'-: to E 2 2 E 0 .--z - 0 -0 (3 = = n M To < 43 < '.. ° " (i) 2 o >- ° t. ,-. g r 0 = — z ° ru = 15 u) C E -..c`3 Le. 2. z 0- a) -c a) w (I) r, z- . CD ■- a o c E m 2 = -ir, co>, ft 0 ._,Lr) C (1) CC `O c ..., c U .-' CO ..' W E _c C C) (C) 0 0. 7 0 CD ■- CO C . CD 3 Ili c IP. -c Its. x 0 E ..- = a) c -- m -o o u) o cl) ce, o :5 .,1 1-1 >c■-000_C
O o 0 o o o
0 0 0 0 0 O 0 01 0 10 0 N .1- LO c+) CO
fn
E ci", ,.., u, CO 2 C -E. 0
a
0 0 0 o E o o 0 o CD CD CD rn CD co
% D
iff
Colu
mn
C &
F 1%
0'0
hoz
hz.g-
1%o.o
1 %Z' £
%0'0
ho.o
1%0'0
1%o.o 1%o.o
1%o.o 1%o.o
1%o.o
l%o.o
1%0'0
1 % I.' I.
1% V C) 1 %
vt I
No.o
I
2005
/06
Bud
get
00'0 1
00'£69`099
2,38
7,00
2.00
I 100'0
159,
844,
322.
00 I 00'0
4,94
6,89
9.00
I 1 00'886`66£
100'0 1 000
100'0
100'0
100'O
oo.o
00'0
9£•999t96171.
00 .291.:Z9Z 24
0,47
2.00
00'0
5,33
0,05
4.10
26,1
42,1
21.4
6
Res
tric
ted
(E
) 00'0
100'0
2,38
7,00
2.00
oo.o
8,02
8,21
6.00
00'0
4,94
6,89
9.00
00'986'66E
00'0 00.°
oo.o 00'0
00'0
00'0
00'0
9E'9G9'Z
96't
00791;Z9Z
240,
472.
00 00'0
4,13
0,05
4.10
00'0
00*E69‘099
00'0
00'0
00'901.'9 LS I.
00'0
aro
100'0
oo.o
1 00'0 00'0
oo.o
oo.o
00'0
00'0
00'0
00'0
00'0
00'0
oo.000'o oz'
oo.00
0 'ooz`
2004
/05
Estim
ated
Act
uals
To
tal F
und
Un
res
tric
ted
Re
str
icte
d c
ol. A
+ B
(A
l (B
) (C
)
00'0 I 00'S1.9 .
/.179
00'COL'91.S'Z
100'0
154,
828,
563.
00 00'0
4,94
6,89
9.00
I 1 00'886'66£
100'0
100'0
100'0
100'0 100'0 100'0
00'0
14,8
02,0
84.3
7
231,
837.
33 I L9
'6LL'0
8Z
00'0
4,31
2,74
9.63
I
24,9
74,3
38.0
0 00'0
00'0
00.£0L'91.57
00'0
00'1.606SL'L
00'0
4.94
6.89
9.00
399.
988.
00 00'0
I 00'0 00'0
00.0
00'0
100'0
00'0
14.8
02.0
84.3
7 I
7731.8
37.3
3
I
L9'6
LL'09Z
00'0
3.70
2.36
0.63
24,3
63,9
49.0
0
O 0 6
0 0 CO TO
•,:r
0 0 0
0 0 6
147.
069.
472.
00
0 0 6
0 0
0 0 0
0 0 0
0 0 6
CD
r
0 0 6
0 0 6
0 0 6
0 0 6 0 0
0 . 0
• 6
0 0 0
0 0 0
0 o ai co M a CO 61
0,38
9.00
) )
)
sepo3 sepoo eam
osaa ul,n4upuzu
POM
O
I
.).
All
Oth
er R
even
ue L
imit
Transfers - Current Year All O
ther 8091
PERS Reduction Transfer 8092
Property Taxes Transfers 8097
Revenue L
imit T
ransfe
rs -
Prio
r Y
ears 8
099
RFVFN
IJF I
IM
IT S
flLJR
CFS
O ..-- CV 0 0 0 0 .r•• CO CO CV CD N.. 03 CV CV CV DJ
OD CD OD CO CO CO OD
U) ) C I CD
0 i a" ) .C. CD ) e a) 0
0 E -,- ,1-7, o E en ,.- = c.) E u) cn 0 .-' 0 75 , c
I D 0 L L I CI 01 C 17 Z
' ili it 2 0
, .3 16 id . _ a) 0 0 0 A., 0 4)
IX 0 7 7 .- .... ) 0
CD V -0 V an's C
• ..n., co ILLI 111 45' CU
0 X Z c
- 2 a) To To .... 0 a) !...- ci 0.) CO
- ■_ 8 13
W 's g- g- i 9 . 9 r 7 ' '. : W C 5 5 c; 0"C1 —
a- CC) I,. 0 0 0 0 0 CO CO CD C) CO C) 0) 0) CV CV CV CV CV CV CV CV CO CO CO CO OD CO 03 CD
6 le Or O (NI o o
0)) CD ILC)
•Ch 1- ., 0) C■1 45 U.) CO r• CD _c Cli '‘. Lo . c? ca Lo co 0 CV C \ I 6 o 6 6 0 c? .1.G. o o o
in r- co Q o 1.0 44. 0 V) CI 01 U) o.- Co •cr
0 Lit _1 C ,0 E u..1
e co D 4- -5 Z
0 0 o L.LI 0 Q) .0 0
• '0 C C.) 7 11.1 4
7 c a) o in c ce c..) 0 t_ N(I) 0 E3 > a 0 2) --1 C 0 < 7 Et
u..
g g 0 0 0 .0 CZ 7
13 12 j co W Tli 0
>. 0 Q 5 r;,. 0 < a) tu c0 2 0) cn O. c; (1) -C a .< oc 0 Vc 1:3 1-1-
6- o 1-7 ■._ ....... _ , co -..... w _i co•CI) 13:1 -1-' .c
2 0c i ) V U c.) a) t g
0 0 'Co -EL -c 1+1 - C' Au t .?2 o ..... 1- on •
0 i•-••■ lifn
rnin
Pla
nt o
f F
rinn
V 1.5 c
co -o a 0 c LL O -0
— Cu) 00 C 0 ._
y 0 c a) Cl) a E
C LLI
%D
iff
Col
umn
C &
F
Zi•-•' O 0 0.
0%I 1%
0'0
1%o.o
1%t.
1 %C.
1.6 - 1%8. 1%
2 '4 0.0%
I 1%6'0
1%0'0
r A3073-1
1%0'0
rksW"---1
17"/;076-1
1.' 6 Z- 2
00
5/0
6 B
ud
ge
t
2,17
4,94
9.00
100'0
00'0
100'0 I oo. 000 .osz 1 00'099'099' 1 00'646'912
3,01
6,39
4.20
1 00168'901:1.
100'0
00.0
oo.o
00.00E
'ZL9'9
aro
00'0
aro
00.0
oo.ozi o
n't
00'0
00'0
00'0
00'0
00'0
00'489'408'1.
Rest
ricte
d (E
)
2,17
4,94
9.00
100'0 00'0
00'0 1 00'0
00'0 42 I 00'099'099'1..
215,
919.
00
3,01
6,39
4.20
1,10
6,89
7.00
00'0
00'0
100'0
1 00'0 ow°
100'0
oo.o
oo.o
416,
000.
00 1 00'0
00'0
00'0 1
00'0
00'0
00'0 1 00'0
00'0
100'0 100.0 1 00.
0
00.0 I 00'0 00'0
100'0 1 00
'0
00'0
6,67
2,30
0.00
00.0
00.0
1 00'0 00'0
3,96
4,42
8.00
00'0 I ".°
00'0
00'0
00'0
00'0 20
0410
5 Est
imat
ed A
ctua
ls
Tota
l Fun
d U
nre
str
icte
d R
es
tric
ted
co
l. A
+ B
(A
) (B
) (C
)
2,17
4,94
9.00
100'0 00'0
00'0
253,
575.
38 I
1,58
3,56
6.00
I 1 00'818'864'Z
. . 2,96
2,69
0.00
I I 00'9L6'1.90'1.
100'0 1 00'0
100'0 I 00'998'81.9'9
1 00'0 1 00'0 100'0
631,
074.
00 I 00Z91:88917
00'0
100'0 00'0
00'0
00'0
2,28
5,92
7.00
00'6i76"17L1.7
00'0
0
00'000'914
00'0
00'0
00'0
00'0
00'0
00'0
00'0
00'0
00'9/6'490'1
00 .069`z96'z
00'818'864'Z
00'999'889'1.
8£'9L9'89Z
00'0
00'0
0 0 0 co o 0 o o6 ci o c; co C .) co. C
) cs, . I a) CO 1 cr CI) • Cs1 Csi
00'0 00'0
00'0 00'0 00'0
001Z6'98eZ
0 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 0 0 C 0 C:) q q q q q q ° q q ° ° ° ° q ° °. 0 0 0 0 o 0000000000(00004c., o 0 0 o 0 Lo n. (0 O ,— (r) C71 (N ,.- CO e-
CD 4
00'0
sepoD sapcou dUJIILJbc1ef
••••••1”9"..-'w, POMO
I 1) i- 0
L.- CD v- CO - C0 - If) - CO O 0 0 0 0 1.0 CD N- 0 0 0 CO CO) - CV - CO - CO CO CNI LO CO CO Cr) Cr) CO CO CO CO CO CO Nr. g OD CO CO O N N CO C CO CO CO CO CO CO CO CO CO CO OD CO CO CO CO CO 00 CO CO 00
0 c) in In "-- T.: 7-.-- M
co c,-) co a) it t c•-) COO o o 0 Cs1 01 0 0 .c .c 0 0 QS c7 0 CO C9 0 0 -a- r7- tl- I; -a- co LC) 1.0 co CO 0 0 I° U) '- o o 0 01 0 0 Csl 0 ,..- •,- .r.' U) LO CO CO 1`.. N, co co 1,-. _ _ 1.... I,- N.. N.. N Cr) CI Cs/ CV 0 Q .c cD CO Is. 1..- t■ Ili c6
id 0) 4) ›.- RC- ., c >- 2 ,... 2
0 c u) a_ 0 cn a) c o co
N ca
c o u) a) Ea CD E CC co e) E c c as a) E F- E T. co 2 a) a.) > y TO CD C CD s- 0) oo en en -c a, t .2 :-1 "-„, Ul c ZI5 c E E E. v.) 2 2 cn 2= 2 0- a 2 cc co 0 .0 -0 1-1 C a) a. c CD -II) 7 (4) Q. 0 0 CO E -° a —
z E co a c = -..=. "a co = -c — c C a) Es E gs g 0 E -i-,, , o) ui c 2 v 2 ■._ -...7 a 0, . ,cf. c co c co 2 "'-d a) I_ a) --- o a a 0 t it; 0 0 w 0 e - 0 w 9 c3., co Ce tu :e CD C
cc 0 E -0. -E 7) a)E Po Loa Qa <Ca. f° -° ° cis (I .2 as > 5 in r.- W W a. . t C2 os CO .- CO co To 2 8 8 6 = .,, cc . ■- cp cn W E 1— Q= a, u) a a 2 }- 0 I.- C t 03 76 -0 it W = .2 o a.• u) c = •5•• s.) -s5- li - .... 0 >- .(5 >- a) -0 co o. — -- 2 -a (0
a 73 M , CO
I- — w a) W..., a) c . E . V) 7 r.-9 nia) ca --E -0 = a) .2 0 ,-. 0 c ,_ was , Co t To 2c >-,_ co , ..,... E Lu `-' L- in 6- z' -Po 3 --CD ...7° 22> 0" 1--"c co eL 5 = us a) a) w 2. w 0 *a ._ o 13 0 E en co r -0 -o 0 CC to' 0 -.E. c 0 t 0 W a ° m 1= a) = -L= a E = o a) 0 0 COit 'n u' as = „.9 -ra 0 'as- , L Occ 0 eL o. 0 a. — 0 0 o a cl) .= -C -C - 4- CO V) C9 2 V) C1.1 cn .ti '.,1 >- o 5 o o M cn 1.— 0- 0
CO O CO In C) DI LC) LC) 0) 10
N c5 Lc-) r--..
us u-) 11:. 17-
x c _c
C 0 2 . cm
'E) 4) > a.) CD ..=. 0 - 'ci _1 CD > -0_, a) _ ca .7
(/) 07 cp
Ca V) 2 ai
C 0
a)
E
o 00 o E o 0 o co CD CO Cr)
Diff
Col
um
n
C &
F rocro
%0'001-
1%0'0
1%0'0
1 %L.
Ez-
0.0%
1
0.0%
1%Z*9
20
05
/0
6 B
ud
ge
t
aro I aro
00'0 1 0
00
I 96'LL9'99
100'0
00'0 I ZZ'LEL'96L'ZI7 64
,257
,586
.40
I
Unre
str
icte
d R
estr
icte
d
(D
) (E
)
00'0
00'0
00'0
00'0
96'LL9
'99
00'0
00'0
42,5
87,4
10.2
2
53,4
11,5
31.4
0
aro oo.o
00'0
L
00.0
00'0
00'0
00'0
209,
327.
00
10,8
46,0
55.0
0
2004/0
5 E
stim
ated
Act
ual
s
Tota
l Fu
nd
Unrestr
icte
d R
estr
icte
d c
ol. A
+ B
(A) (B
) (C
)
oo.o 0017Z
VL9
00'0
00'0
247,
505.
33 1 00'0
00'0
40,2
85,7
46.0
3 I
65,1
99,7
67.7
4 I
00'0
00'PZ17'19
00'0
00'0
247.
505.
33 00'0
00'0
38.7
36.0
51.0
3
52,2
82,9
80.7
4
00'0
O O 0
O O 0
a 1::' 0
o 0:! o
00:0
00'0
g CA
(0.
12,9
16,7
87.0
0
Obje
ct
lescrintion Resource Codes Codes
7292
, 72
94,
7295
, Staff D
evelo
pm
ent 7305, 7315 8590
Tenth G
rade Counseling 7375 8590
Educ
atio
nal T
echn
olog
y Assis
tance G
rants 7100-7125 8590
School Based C
oordin
ation P
rogram
7250 8
590
Drug/Alc
ohol/
Tobacco F
unds 6
605-6680 8
590
Healthy Start 6240-6245 8590
Cla
ss S
ize
Red
uct
ion
Facilities 6200 8590
All O
ther State Revenue All O
ther 8590
TO
TAL
OTH
ER S
TATE R
EVEN
UE
lifn
rnio
rIn
nf o
f F
ri, in
nfin
n
t O 0. C O
C 0
co 0)
a) to. o 0 a> co _c Co
0
a) 0) E2 C
co CD
CO
0 C
a> LL
0.
O a 0 > 0
U) a) co To To co
0 fa C/)
Cc ro a) C
O 0 O LL
O
.E :E. h.) z 0
E v") .c E •-• 0 0 o O Z
% D
iff
Col
umn
C &
F
e 0 6
1%o.o 1%o.
o
1%o.o
1%0'0 1%
0.0
1%0'0
%0'0
1%0'0
1%0'0 0.
0%1 3ZVT:1-
1
%0'0
KO
V-1
17)/(77.) 79-1.7-
1
cl-%30T1-1 I oo•o I oo•o I oo•o
I oo•o I oo•o
00'0
00'0
I oo.o I oo•o oo.
o
oo.o
00' 000'0 01 00'000'00/
00'0
00'0
00'0 00'0
L17'4/9'666
00'0
00'0
.2
.205
/061
1 et
Res
tric
ted
(E) 100'0
100'0 100'°
1 oo.o I oo.o
00'0
00'0
I°
I oo.o I ocro
oo.o 00'0
00'0
00'0
00'0
00'0
00'0
/..17'Z617 .£69
00'0
00'0
1 00 o 100'0
100'0
100.0
oo.o
00'0
00'0
00'0
00'0
00'0
00'0
00'0 00'0 01 00'00 0
'001
00'0
00'0
00'0
00'0 A I
406,1
82.0
0 00'0
00'0
100'0
100'0
100'0
100'0 100'0
00'0
00'0
100'0
100'0 100'0
00'0
00'0 00'001
00'000'000'1.
00'0
00'0
00'0
00'0
09'999'698
00'0
00'0
o 0 0
0 co 0 0 6 0
0 0 o
o 0 6
o 0 o
0 0 0
0 0 0
0 0 6
00'0 , 0
0 , o
00'0
00'0
0 0 0 0 0 6
00'0
0 0 6
■
00'0
00'0
0 0 LO 0 ai 6 co ai
0 0 6
O O c)
O. o q c? .9 c:,
o c! 0
o o 6
o o o
O G
O O
o co 6
o o 6
o o o o o o
o o o o o 6 O o o o o ci O o N- o
',-
O O o
O o o
o co o
O O O
o o o o ci o o to- oi
o o 6
Obj
ect
Do
en
lire
n C
od
as
Cod
es
)
W D
> W cs
o co X
0 C -- L CI) 4-•
.E, a) re CI
in co r.- co 70 CO CO Z7, CO CO (O CO
CO o) a> Ci
73 7) g I- - CD ce • t6
t T3 17 In
...., IX co tra 5.D.
,- cs4 in 0) CV CV
CO CV
CO CD CV
0
C0 03 CO 00
= LL 0 2 'E E a) -5 0.,
.z (/) E m 2 ... 0
0,_ -0 4- I.- 0 a) y c.'
..... cc ..... 1 E 13 C C ty u) CD 0 0 -
rt ''' -0 z -.-. C u) 1 0
7 ?:, 9 co '.4 co .
N c
,- CV ..1' CY) 0 0 CV C.3 C') CI C') LO 0 CO CD CD CO 0 CD CO U3 (O 03 0030003 00
a) m To
LL a)
cc> _c .a) .c Cl
1.--) CL =
as
To a)
CD - CO i.)
6 u) co a) T E C 0 .... 0, p 0.) CD CD -• c .5 o co Ce 92 a)
CV 0 N. N. N- 0 t,- r•-• N. 1"-- 03 CO CO CD CO CO 0C0 00 00 00 00 00 03
0 -a- 'cr) cv _c r-- -.. 07 0 c,) — cs, 'TC r--
0 TO
ioE a a co
— o 9 E 0 co "ei o CO a) -C a
2 " a) U- LL 0 [ c o co ..- (..) . 73 CD I- C.) Ca_ '0 0 •;-
..... 0
0 CD CD - n '''' U- 0 E '' (T., co 0)
cp z> Q> cl C c s .....- , w 0
C c a)
9 4-1c 0 0
; .c1 'c-Ta ?;' 0 Lip " _
) o E
i LL
3
o o E o o 1:1 o CD CD C) CO CO
—
F 7 1%
0
. 1%0' )-
I%0'0
. .
I %0'0 I %
o o
. %0'0
•
1 %L
•
I % o o
• 1 °/00.0
•
N0' 0 %
0'0
I %0'0 rio(M-
1 1%C-
7o-
1 I 0
.0%
I 1%9
7
20
05
/06
Bu
dg
et
( ■
I DT
o
4,33
0,93
3.50
I
35,0
00.0
0 I 00'0
100' 0
00'0 1 00'899'6£6'9
100'0
00'0
00'0
00'0
00'0
00'0
00'0
00'0
13,7
05,4
75.9
7
INC
tar
MA
CS
,/
(E
) 00'0
3,20
5,09
1.50
I
35,0
00.0
0 00'0
00'0
00'0
00'999'6E6'9
00'0
00'0
00'0
00'0
00'0
00'0
00'0
00'0
10,7
73,4
51.9
7
97,1
55,3
20.8
3
I 00'0
1,12
5,84
2.00
I 00'0
00'0
1000
00'0
100'0
100'0
00'0
00'0
00'0
00'0
00'0
00'0
00'0
2,93
2,02
4.00
2004
/05
Estim
ated
Act
uals
•
•
.•
•
Un
res
tric
ted
Re
str
icte
d c
ol.
A+
et
(A
) (B
) (C
)
100'0 I 6 V69 4'9LE'1r
35,0
00.0
0 I 00'0
1 000
00'0
6,38
4,03
6.00
I I 00'0
00'0
00'0
00'0
00'0
00'0
00'0
00'0
13,3
64,7
90.6
9
00'0
00'000'9E
61
.19
n6
6t
00'0
00'0
00'0
o o 0 O
CO
0 o 0
0 0
00'0
00'0
00'0
0 a
00'0
00'0
69'991.'4E6'01. 95,3
37,1
89.4
3
00 0
• oo o o CV 0 csi C)
O
o 0 o
o 0. 0 0 0 0
cn
o o 0
o o 0
0 o 0
o . o
0
o o a
o 0 0
o 0 C
2,43
3,62
2.00
00'OLZ'0C0'C91 ,
F.) aU
""C CD E = < 897 O to
: ....• L _1
5'
cn co r-- C) o o
C) CD CD ,-
C) NCI C) co u? ‘- CNI CO C) C) ,-- N-
12) Cr) C) '," O.I CO
C) 0) C) CO CO N. N- N.- N. r.... N. N- N- N- N. N. N. 03 03 CO 03 70 00 03 0) OD 03 OD CO CO CO 03
N. OD
0 0 0 CO CO CO Cr) a) t) o o o cn cn cn _c _c .c O o o co co CO
la I.0 LI) 0. cF; a 0 0 0 o co co o o 0 CO CO CO ---; 4 '7: -C- .0 CO CO CO
43 'C F! 01 CI)
V)- -C 0 N
...q cn ....-0)CD C 0 LL
— = 0 co • 7 t z g
E E
O E LL }- c u- I- In. < 'E0 2 1.1 u)
0) -' C a_ LL Et cu S c 0 a) J 0 c " c -L.- Q. w a 0 a) o c 0 u) om < a9 oDc° o o :12 "4 c 4- a) C ° cL c f 1 _ — :E s . 0 -.- — . c Ce 0- 5 12 a 4 a) ca 0 En . 0 c
-C (4 = )) .8 u) 0 4ca z,
H c. 0 rn 0 Z. 42 0 Zs it? Ce 0 . 8 E cu 2 0
-c s co c -c g o -c c ca 1.... u; 2. 5 -J 2:7' Ei -4 EZ g _ E g 2 F- .c 63 tr, c4- (..) C".' b c.) --, 1.- b (.) -, ..- b n To 0 , 2 -- N C
2 , '..- i cr.) ,,,'- •- E E E --cl- E E E ■- E E E .15 .c •:--„., 8 2 2 2 ,(-2 2 2 2 .cCD 2 2 2 ---_-. .71. co o - o 0 ... - 0_ u_ u_ u_ ,..., LL u_ u_ 4,=. u_ LL u_ ...k - 0... -I ,,, F. g -C 0 C u) I: 0 I- 7 ._ ° — 12 C 1- 1- w Zst i- 1- O
TAL,
REV
ENU
ES
)1ifn
rnia
Ila
nt o
f F
ri!
ir•a
tin
n
a) "C 0
o u_
C cu a) 1:1 7 C CD 'cT3
fp_ C. C
>. C 7
. a) 0
" ° E
N @ cn —3 CO C
% D
iff
Colu
mn
C &
F %
9'0
1%L.t-
1% ez- frovo
%0'17
bozo 1%
617-
l% o.c 1 %
9. 0 L.- 1 %
9' 0
%1YEZ
I % L'4" I
r)T.7E-1
IlgtFEIT
-1
ro0'0
9--1
raW
E-1
rofs
tt, I 20
05/0
6 Bu
d .
et
06'4 E6'999'1.01
1 9£'£0£'440'9 11,7
12,3
87.3
8 I
9,56
8,87
8.12
128,
981,
903.
75
7,67
3,82
8.85
13,3
61,0
24.2
8 I Z
I.'94E'lL4
'Z
I 179'049'LOZ'Ll. 3,
034,
232.
37 9Z
'LL0'699'LE
99'6E4' LEZ'Ll. 3,55
2,11
5.28
01779 Z' Z£0`4 28,5
93,2
15.0
2 9n99`199
06'L9E'699'E
49'41.L'869'9
505,
179.
41 00'000'9
58,8
39,9
67.5
6
3,24
4,03
6.90
67,7
73.6
8
8,08
4,51
0.22
Res
tric
ted
(E
)
22,8
42,1
97.9
7
4,97
6,84
4.85
4,92
2,53
8.53
9,43
2,20
6.27
42,1
73,7
87.6
2
66'69E'6E4'L 7,20
3,68
1.04
I ILe.
c44.1.91.'L
LL'99. 17`ZEO‘V
ZL'17 4e
64 Z'
21,1
05,9
24.7
7
3,16
3,65
4.97
1,45
4,73
2.71
1,71
9,47
5.53
10,9
54,6
24.3
9
49'96 L'912
1,17
6,18
3.97
46'969'1.91 599,
825.
12 00'0
19,4
35,3
90.4
7 06' 9E6'EbeE
65,2
73.6
8 66'6
EE'LE9'9
78,8
14,1
36.9
3
1,06
7,45
8.50
6,78
9,84
8.85
136,
671.
85
86,8
08,1
16.1
3
234,
458.
86
6,15
7,34
3.24
I 1.9 . L.oz' t.
I E6'491.'9L I 99196179f:1
64'94 VE99'91. 8,06
7,78
4.69
L9'Z
9E'L6
0'Z
2,31
2,77
6.87
E9'0
69'9
E9'LL
1.9'994'9E17
2,39
3,20
3.93
09'L LO'L49`9
(94,
645.
71) 00'000'9
60'LL9
'404'6
E
00'001
2,50
0.00
CZ'O
L L'Lbt
■
■
2004
/05
Esti
mat
ed A
ctua
ls
Tota
l Fu
nd
Un
re
stric
te
d R
estric
te
d c
ol.
A +
B
(A
) (B
) (C
)
100,
832,
029.
50 I gt.
991..z99'9 1 9
0'1
.99'9
9n'.
I 90'91.0‘Z6Z
6
128,
795,
464.
08 I 9
EZ9V49E'L 13
,272
,746
.52
I I VE'99L'LE9'Z
10,8
79,4
74.2
9 I
.!
3,39
0,35
9.02
I
37,4
61,5
98.9
3 I
9,10
3,28
6.20
.
3,55
5,27
9.75
I
4,20
5,77
8.58
I
27,8
56,7
28.3
8 I 1 0 9'817€'096
99'E46'9L9'E
1.9'909`L.99'9
. 52
3,72
4.24
I 66'666'1. I.
56,7
53,8
97.9
3
6,48
8,78
7,59
112,
249.
29 19'994'1917'1
22,3
20,6
37.8
9
4.74
4.39
7.69
5,04
3,10
4.05
9.55
6.33
5.49
Z1.'9/.4'499'1.4 7,11
5,24
9.10
6,99
7,83
6.18
1,22
8,82
5.70
3,76
4,71
6.68
1.56
2.12
5.77
20,6
68,7
53.4
3
99'4179'099'1
91'1769`LE9‘Z
LE£6 L'E9Z'1,
Z970e9
EE
L9'164'891'01.
LL' £E9'4
08'
■
691617'99 I. 385.
055.
01 ,
00'0
18,2
81,2
13.8
8 I— co CC) .4 r.-- (6 a) 4 CD
N- ,— oi o N cc; o
(1,3
46,5
65.4
3)
CO CD Is- O ZS co
Cl. CI c0 .,-- co
10. s— CO 1— 1.-•
co a) CD IC) r•- co In lf) (C3 It) If) •st CI NN P--7 87
.130
,988
.961
CD 7 N co 3 o CO. CO N
co r•:. c6 O M If) Cl F) C7I) C3) 1.-- N cc+ 4- co" 4- cci CO t— 0 s— N N N Cl •e— CO
CO 1— Is: %— 16,7
92,8
45.5
0 CC) o co N O COCD ,7 in" CO 0 LO C) CO ,—
1-• N. co r...- co a) 4 co In ai ‘1- CO ,1- ..:1-
, s—. 1.-- ,— CD 1.6 It) 0 0) NN st CD CO NI- Csi h.: N ,—
r..... c; ,— co 0 Is- CO
CO N 6 CD _ co cO '— M
CD 0) 6 01 CC'. ,..
38.4
72,6
84.0
5
C■I N: ‘-- szl- 0 c4
CV
r....:, If) 0) CO
4 Z'1790' 9Z8' Z
Obj
ect
as
en
rin
ila
sn
Reso
urce C
od
es C
od
es
ERTI
FIC
ATE
D S
ALA
RIE
S
Teachers' Salaries 1100
Certific
ated Pupil Support Sala
rie
s 1200
Cert
ific
ate
d S
uperv
isors
' and A
dm
inis
trato
rs' Sala
ries 1
300
Other Certificated Salaries 1900
TrIT
AI n
ro-riri
nA
rpn
RA
I A
l21
FR
)
J
C
.
.
.
.
LAS
SIF
IED
SA
LAR
IES
Instructio
nal Aid
es' Sala
rie
s 2100
Classified Support Salaries 2200
Cla
ssifie
d S
uperv
isors
' and A
dm
inis
trato
rs' Sala
ries 2
300
Cle
ric
al, T
echnic
al and O
ffic
e S
ala
rie
s 2
400
Other Classified Salaries 2900
AR
CIF
IFrl
RA
I A
RIF
R
.
. .
.
.
MP
LOY
EE
BE
NE
FIT
S
STRS 3101-3102
PERS 3201-3202
OASD
I/M
edic
are/Alternativ
e 3301-3302
Health and W
elfare Benefits 3401-3402
Unem
plo
ym
ent Insurance 3501-3502
Workers' Com
pensatio
n 3601-3602
Retiree Benefits 3701-3702
PERS Reduction 3801-3802
Other Em
plo
yee Benefits 3901-3902
TrI
TA
I =
1\A
PI r
wcp
RP
AIF
FIT
R
.
: ,
;OO
KS
AN
D S
UP
PLI
ES
Appro
ved T
extb
ooks a
nd C
ore
Curr
icula
Mate
rials
4100
Books and O
ther Reference M
ateria
ls 4200
RA
nh
arin
le
e
nd
in
nlin
e 4
300
IC
3
oC o o
'— 0
LL 0
C') %
Dif
f C
olum
n C
& F
-25.
4%I
0 . 0
%1 1 0
/0
0'6
Z
`AZ' 1 %
9. 91.- l okyoz-
% 0 0
208.
2% 1 %cro
'17.176-
1
%Z'9-
ho.o
20
05
/06
Bu
dg
et I n•LoCaze'
1 00'0
12,7
24,6
28.4
2
1,48
1,28
3.14
60,9
52.4
2
411,
124.
00
4,98
4,54
0.00
1,49
5,34
6.51
00 ' 0
(99'994'49)
0 VII 4 I.' 1L 9
'9l
880,
018.
03
Res
tric
ted
(E
)
1,20
4,15
7.62
100'0
11,3
50,7
08.1
9
1,33
7,88
4.93
00'06L'9
00'049'61.
00.0
9£'099'9Z0.4 2,
592,
195.
48
(7,8
08.8
0)
4'904'40Z:171.
327,
427.
16
20,0
04,5
52.2
8
124,
150.
00 00'0
1,37
3,92
0.23
12'969'9171. 54,1
62.4
2
391,
314.
00 00*Otg'S•96'17
S 4'9617'9917
(917'961'Z69'Z)
(73,
347.
85) 96'041.'699'4
552,
590.
87
2004
/05
Esti
mat
ed A
ctua
ls
Tota
l Fu
nd
Un
re
stric
te
d R
estric
te
d c
ol.
A +
B
(A
) (B
) (C
)
ZE 6 VP' 6
L
I 00 ' 0
1.0'9L6'499'6
01.8' £911'
74,7
53.8
3 I 00'6ZL'949
4,98
4,54
0.00
485,
216.
69
0.00
(265
,643
.00)
, .
17,6
62,1
02.8
7
880,
158.
84
I ZI.'9ZZ'ZZ9'1.
00'0
£L169'0L9'9
1.VZ40'0Z
LiTgLe gZe
M
C)
C)
, cr;
co
co.
..—
99'ZOW
E9Z
t'1'6£6' 4L9 GI.
09'649 Z4
96'6417E99
Z£'91.6'9L
00'0
00'049 61.
641790`0t74‘61
O N
4 "
u.)
C 0
C
9Z'LLZ`466'Z
o cs, CI "4: A ,—r st P.- c0- 01 in ,--
co o .-- "i7i -c5' oo (C °_ 0 0 CO CO 1•••• a) 01 d csi Ocsi cri
4 el •r- CD CO 11.0 C.7) WI. v-- ,t N <— VI cci
Q c.f. co o5 ci cO
a) co ao N.. a) 07 4 C to co N 01 IC
4- ,— ,--
4Z1709'1.99`9
)
)
Obj
ect
ne
rrin
firm
Re
so
urc
e C
od
es C
od
es
.
5
?
3
m
No
nca
pita
lize
d E
qu
ip
me
nt 4
40
0
zo
od
4
70
0
RM
ICS
AN
!" R
I IP
PI I
FS
)
]
)
1
;
.
,
ER
VIC
ES
AN
D O
TH
ER
OP
ER
AT
ING
EX
PE
ND
ITU
RE
S
tra
ve
l a
nd
C
on
fe
re
nce
s 5
20
0
Du
es a
nd
M
em
be
rsh
ip
s 5
30
0
nsu
ra
nce
5
40
0 - 5
45
0
Dpe
rati
ons
and
Hou
seke
epin
g S
ervice
s 5
50
0
Ren
tals
, Lea
ses,
Rep
airs
, and
N
on
ca
pit
ali
ze
d I
mp
ro
ve
me
nts 5
60
0
tra
nsfe
rs o
f D
ire
ct C
osts 5
71
0
tra
nsfe
rs o
f D
ire
ct C
osts -
In
te
rfu
nd
57
50
Prof
essi
onal
/Con
sult
ing
Serv
ices
and
O
pe
ra
tin
g E
xp
en
ditu
re
s 5
80
0
co
mm
un
ica
tio
ns 5
90
0
TOTA
L, S
ERV
ICES
AN
D O
THER
D
PE
RA
TIN
G E
XP
EN
DIT
UR
ES
ilifo
rnia
Den
t of
Edu
cati
on
D 0
3 E 3 ti D D
% D
iff
Col
umn
C &
F %
0'00) -
1%o.o 1%o .o
%0'0
frocro
1%0'0
1 %0'001.-
.3L.' O o
I vro
1%0'0
1% o.o
1%0'0 loko.o 1% o.o
rwo 1%0'0
FOTO-7
%0'0
rITC-7
1 °70121-7
20
05
/0
6 B
ud
ge
t
00'0 I ocr o 100'0
00'0
100'0 1 000 o
00'000 OZ
I og000'o
00'0
70,8
00.0
0 I
227,
000.
00 00'0
I ar o ar o
00'0
100'0 oo o
00'0
1 aro
2,80
5,02
6.00
oo.o I 00'ESC
'6ZS'
Res
tric
ted
(E
) 00'0
' ocro 00'0
00'0
00'0
00'0
00'0
00.0 00`0Z
00'0
00'0
oo*oo s'oL
ay o
00'0
00'0 1 0
00
00'0
aro 00'0
00'0
00'0
2,80
5,02
6.00
00'0
00'0
00'0
00'0
00'0
00'0
00'0
00'0
00'0
00'0
ocr000'o
00'0
I 00'0 oo.000' az
00'0
00'0 I oir
00'0 1°
00'0
00'0
00'0
00'0
00'0
00'ESC.6ZS'
1 2
00
4/0
5 E
sti
ma
ted
Actu
als
To
tal F
un
d U
nre
stric
te
d R
estric
te
d c
ol.
A+
B
(A
) (B
) (C
)
I.Z`
1430'0
00'0
00'0
00'0
00'0
20,0
00.0
0
1 00'000'01.
00'0
147,
500.
00 I
227,
000.
00 I
00'0
100'0 100'0
00'0
100'0 100'0
00'0 1 00 o
2,80
5,02
6.00
I 100'0
I 00'ESC6Z
9'
1.0' I. 2* I.
00'0
00'0
00'0
00'0
00'0
60'662'6
20,0
00.0
0 00'0
00'0
00'009'Ltd .
00'0
00'0
00'0
00'0
00'0
00'0
00'0
00'0
00'0
00'9Z0'909`Z
00'0
00'0
0 o ci
0 o 6
0 o o
0 o ci
0 o 6
0 o 6
00'0
0 o 6
0 o c; O O 6
, 00'0 6
ar000lzz
00'0
00'0
00'0
00'0
00'0
00'0
00'0
00'0
00'0
00'0
1,52
9,35
3.00
■
1
Obj
ect
es
crin
tio
n R
eso
urc
e C
od
es C
od
es
i
:
)
AP
ITA
L O
UT
LAY
_and 6100
_and Im
provem
ents 6170
3uildin
gs a
nd I
mprovem
ents
of
Buildin
gs 6
200
3ook
s an
d M
edia
for
New
Sch
ool L
ibra
ries
or M
ajo
r E
xpansio
n o
f School Lib
rarie
s 6
300
Equipm
ent 6400
Equipm
ent Replacem
ent 6500
IOTA
! C
:AP
ITA
I C
HIT
! A
Y
II to 0
C.) t o a. O. =
CO
0
0 Z V a) . ii c 4- o
0 '2 al A
1= • o)
C 3 ) c )
V X
I ‘1) = 0 ; 5 D o I ce
x 1—
0
M cv o o s— CV CO ,- CV CO ,- CV CO I-- CV CI " 0 •,- CO sr sr "4' CO
N. Z71. Z; CV CV CV CV CV CV
CV CV CV 1.1' CV CV CV CV
It- 1,- 17- 17- r7- N. N. N. N- N. N. N- N. N. c7, r- cv h-
o o o CD CD (0
0 0 0 NI ND VI a) _c o o o (D (D (D .,.., LO LO 111 (7 C C5 ° _
w CD CD CD LO LO ill V, CO M .7( Ca
C CD (0 CO a) a) x E co c I-
co o c f o a) o a a. E ca. 2 >, < a.
ri5 co a_ u) O O U) :,-- a) co a 7 E o
'13_ co c a) 'C' u) a) N a) a) c :71 a) a) O > a E a> c "C" a) C E --
a) CL 2 o a u) (i) '5 u)
C o ..c I— f o Z -o . -o O) < 0 --E o c -•-• a o O m 0- -E, D c 0 2 -J <
a a a) 0 cn- u) C i 0 " " .c Lt.! o. o 0 - c 1-7 0) 46 N cn < 4, .— Iv 0 0 ,- _.... a) 0 15 .0 1-.-, 2 .c 0 To ',.. co a) C 0- co 0 0 c.) i2 o r 2 _ea) (2 ,,, 5
,
0 —) co :..., cu u) .a rc) -- 0 o o o 0- 0 cu 4_ 0 . 0 u) 0 cli 0
C in >s 17) o .,
0
z. -0 .0 -E. 2 .L) r5 g a Lu g cs t FrE u) Lu E; = ''' 1— .;,,, ° g (' ifot i
0 Ca (n C 13 (f) d E E E .. -- ° 13- ro*— 0 a- Q- - 0- ' .= CO c a) 0 >, „ >, >, U) 0 0 75 CI 0 '....• CI 0 '-, — in
0 CD c ° 7"" '''' "-. al 03 O C 0 0 o a) o 0 o o 0 o E. = -52 = a a_ a E I-- 1— 1— a- 1— 1— 1— 0 I— I— I— "Z = i— < co F- i— cn ix 1—
a
C C/. O C CO 0 rE 7 c
c
O ctQ1 C =
ir- b-
0 C O o E
CD
CD
A 3
uw
moo
IC %
I %0'0
1%o.o
%O*0
1%611-
1%o.o
1 %9'£Z-
1 000 1 ocro
00'0
1 00'0ZE`99Z
00'664' L1,6'4
00'0
(574
,101
.00)
1 I oo.o cao
(oo' i.o[.`4 L9)
2005/0
6 B
udget
Res
tric
ted
(E) 00'0
00'0
00'0
00'0Z6'0£Z
00'9
46'9
Z re 4
,989,6
98.3
3 00'0
4,8
67,3
20.0
0 00'0
9,8
57,0
18.3
3
127,0
53,3
27.6
6
00'0
00'0
00'0
25,2
00.0
0 0
0T99'
(M969'6
96'0
(574
,101
.00)
(4,8
67,3
20.0
0) 00'0
(££'6 I. I: I.£17‘0
2004105 E
stim
ated A
ctuals
Tota
l Fu
nd
Unrestric
ted R
estric
ted c
ol. A
+ B
(A) (B) (C)
I 00'0
I 00'0
00'0
255,
320.
00 1
4,9
94,1
99.0
0 I 00'0
1 (00769'E09)
.
I 00'0 I (Z
EZ09'9
41•)
.
Z.1.1764‘09L)
00'0
00'0
00'0
00'0Z VOCZ
3,2
02,6
46.0
0 co
o o
O o o
ci c:i ci cs,
co
I-: co
co 4".
00'0
00'0
3C L9
9 t
00'0
ZI:0t71. £90 9
ZI.'09V
OZ6'6
119,7
49,5
21.4
8
0 O i
0 o co;
0 o d
0 o
CV 143 CV
1.79
1.55
3.00
0 C
iV.' P-
csi ci oi 0 CV C
v— CO CO CD C6 Ch L.. CC 113 0 CD "ct 0 GO CO •,— 1.6 •a:
.-,---..
(10,
670,
954.
84)
.
143,1
69,9
98.1
6
5
5
5
sepoo
sepo3 e3
Jn
osed
us.o9u1Ju5u
Pe
rcl0
]
All O
ther Transfers 7281-7283
All O
ther T
ransfe
rs O
ut t
o A
ll O
thers 7
299
Deb
t Ser
vice
D
ebt Service - Interest 7438
Other D
ebt Servic
e - Prin
cip
al 7439
In
TA
I C
ITI-IFR
ni I
T(Z
O u
lin
n T
ran
sfe
rs of
Indi
rent
/Dirn
et S
uppo
rt C
osts
)
i
;
5
FtAN
SFE
RS O
F IN
DIR
ECT/
DIR
ECT
SUPP
OR
T C
OST
S
Transfers of Indirect Costs 7310
Transfe
rs o
f Indirect C
osts -
Interfu
nd 7
350
Transfers of D
irect Support Costs 7370
Transfe
rs o
f D
irect
Support
Costs
- I
nte
rfu
nd 7
380
rOT
AI T
RA
NS
FF
RS
nF
INO
IRF
C.T
/OIR
FC
T S
UP
PO
RT
CO
STS
DTAL, EXPEN
DITU
RES
lifor
nia
Den
t of
Edu
cation
0 0 0 0 O
0 O O O O 0 0 CO
0 O O O O 0 0 CO
O co O
C)I U) CO 0)
CO CD 07) CD CO C.- I,- I,- I,- I,-
To: C
hild
Dev
elop
men
t Fun
d
To: S
peci
al R
eser
ve F
und
To: C
afet
eria
Fun
d
Oth
er A
utho
rized
Inte
rfund
Tra
nsfe
rs O
ut
To: D
efer
red
Mai
nten
ance
Fun
d
NI" 0)
co (C17) .; co
From
: Spe
cial
Res
erve
Fun
d
From
: Bon
d In
tere
st a
nd
Red
empt
ion
Fund
Oth
er A
utho
rized
Inte
rfund
Tra
nsfe
rs In
CO
INT
ER
FUN
D T
RA
NS
FER
S O
UT
(a) T
OTA
L, IN
TER
FUN
D T
RAN
SFER
S IN
ITH
ER S
OU
RC
ES/U
SES
(b) T
OTA
L, IN
TER
FUN
D T
RAN
SFER
S O
UT
0.0 J2 0 0 0
0 0
0
LL
TE
RFU
ND
TR
A
INTE
RFU
ND
TR
AN
SFE
RS
IN
C 0
U
a)
CV CI 0) N-
0) 0) 03 c0 03 OD 00
Tran
sfer
s fro
m F
unds
of
Laps
ed/R
eorg
aniz
ed D
istri
cts
Proc
eeds
from
Sal
e/Le
ase-
Oth
er S
ourc
es
Long
-Ter
m D
ebt P
roce
eds
C) co
Purc
hase
of L
and/
Build
ings
co a) co
fU
E 2 N
CI) 0_
2 0_ o Pr
ocee
ds fr
om C
apita
l Lea
ses
Proc
eeds
from
Lea
se R
even
ue B
onds
cn CU
e c 7 0
co . o C F.7) W
C of CW -
5 0 .c 0 "5"
0 D 0 3 E 3
LL
0 0 0 C
E 6 i3 0.5 lk' V 0
O O O
CD co
01 oi
° 0 e 6 0
0 6
0 6 co
0 6 i-
O -,352 `O
6 6 6 0
0 O O O O 0 0 CJ
O O O O O O O R.
O O O 0 O O O
O O O
O O O
O O O
0 O O
O O O
O 0 O O O O O
O O O
O O 0
0 O O
O O O
O O O
O O O
O O O
O O O
O
O
O O O
O O O
CD O
O O O
O O O O O
O co 0
O O O
O
O O O
O O O
O O O O O O O
-o m w "
O O O O O O O
O O O
O
1
2005
/06
Budg
et
O O O
0 O O
O co 0
O 0 0
O O
O co 0
O O 0
O O O
O O O
O O O O
0 O O
m
C a) 0 LL -o -0
To (73 -
•
1:3 C
U 1:3 C -C7) 0 x C 0
20
04
/05
Es
tim
ate
d A
ctu
als
To
tal F
un
d U
nre
stric
te
d R
estric
te
d c
ol.
A+
B
(A
) (B
) (C
)
00'000'0ZE9
00'0
253,
035.
00 I I 00'5CO
'CL6'S
137,
842.
00 100'0 00'0
100'0 1 00'0
I 00'09Z'Z9E 500,
122.
00 I 00'0
00'0
00'0
1
00'0
100'0
100'0 I o
olg
s'as
0
o O
00'0
00'0
00'0
00'0
00' Z179*Le
00'0
00'0
00'0
00'0
00'0
00'Zt9'L£
00'0
00'0
00'0
00'0
00'0
00'0
00'0
O o O O O o O 0 0
LO
o o to cl O C'i
5,97
3,03
5.00
o o 6
o o 6
o o 6
o o 6
o o 6
o o 6 oo CM CV CD CI 36
2,28
0.00
I o o o
o o
O o
o o 6
o o 6
o o 6
00'L96 . L69
D 0
3 E 3 t) D
0 0
0
lifor
nia
Dep
t of
Edu
cation
D 3 E 3 8 D LL
3 D
% D
iff
Col
um
n
C &
F
%Z
t
rort
1%9'Z
10/.27
%1.'17
1 %6' I.-
1%617-
1%91,
1%0'0
1%0'0
1%9
'0-
re.p 1%
9' L-
1% 1.'Z
%9'Z-
%6'69-
1 %0'04-
%0'001 -
11W10-
1 %L'9L -
20
05
/0
6 B
ud
ge
t
159,
844,
322.
00
26,1
42,1
21.4
6
64,2
57,5
86.4
0
13,7
05,4
75.9
7
263
949,
505.
83
164,
729,
790.
70
45,3
36,3
60.3
5
18,0
26,3
70.6
4
1 88
4,32
1.65
1000
100'0 1
6L l• Z6' ZtICZ 22,1
44,9
26.4
1 I
4,91
7,49
9.00
I
268
382
190.
54 14'1799 Z£1717
00'000'009 300,
000.
00 I 00'0
100'0
100'0
00'0
00'0
09'i.
Unre
str
icte
d R
estr
icte
d
(D
) A
E)
8,02
8,21
6.00
24,9
42,1
21.4
6
017'1,99'1.1.4'99 10,7
73,4
51.9
7
97,1
55,3
20.8
3
58,7
29,0
09.4
4
28,2
60,0
22.5
7
16,5
51,1
28.7
5
99'Z£L'091
00'0
00'0
8,59
1,48
4.40
11,6
15,0
03.8
5
3,12
5,94
6.00
127
,053
,32
7.66
(29,
898,
006.
83) 00'0
1 00'000'00£
00'0
00'0
27,2
53,3
50.8
2
26,9
53,3
50.8
2
151,
816,
106.
00 oo.
000'ooz'L
I10
,846
,055
.00
00'17Z0'396'Z
166,
794,
185.
00
106,
000,
781.
26 9E
L£C9LO
'L
69'1.17t9L17'
00'6
99t0
L
00'0
Loo.o
3,75
1,43
7.39
10,5
29,9
22.5
6 [00'999' 1.6L' l.
141,
328,
862.
881
465
322.
12 oo.
000'ooe' L ow()
00'0
1-00.0
(nTose'esz'a) (25,
453,
350.
82).
2004
/05 E
stim
ate
d A
ctua
ls
Tota
l Fu
nd
Un
res
tric
ted
Restric
ted c
ol. A
+ B
LA) (B
) (C
)
00'999'9Z9'1791,
I24
,974
,338
.00
1 65,1
99,7
67.7
4 96 '06.L.179E'E
258,
367,
459.
43 Ee 'L6O
'Ll.E '99 I. 46,1
90,9
63.5
8
18,9
45,8
82.7
0 1 69'964'949
00'0 1 00 . 0
1
-69'9
L6004'Z
21,2
23,9
03.4
5.1 1 00'661.'466'17
179'6 LS 61.6 Z9Z
I.Z'090 Z99 17 5,97
3,03
5.00
500,
122.
00 1
001;6
‘L69
100'0
100'0
6,17
0,87
0.00
I
7,75
9,09
1.00
1 24,3
63,9
49.0
0
17L'096'Z9Z'ZS 1 I
10,9
31,1
68.6
9
II
95,3
37,1
89.4
3
51,6
66,5
35.3
6
28,4
73,2
92.0
4
17,4
30,6
25.8
7
142,
907.
89 00'0
00'0
8,47
0,49
7.04
9Z'Llm
'e9e'0 3,2
02,6
46.0
0
119,
749,
521.
48 (90
7EVZ
I.17' 17Z)
00'0
00'Z179'Lel.
00'0
00'0
25,9
45,5
09.0
7 I L0
'L99'L0
9'S
Z
147.
069.
472.
00
610,
389.
00
I12
.916
.787
.00
2.43
3.62
2.00
00'0LZ'0e0t91,
1 L6' 1.99'099'90 I.
1.51
5.25
6.83
00*699TOL
00'0
00'0
3.9
30.4
79.6
5
10.8
60.8
86.1
7
I 00' e99'1,6L.'1.
143,
169,
998.
16
19 86
0,27
1.84
5.97
3.03
5.00
1 00'0
9Z79£
00196169
00'0
(25.
945.
509.
07)1
(19,
636,
797.
07)
Obje
ct
lescription Function Codes Codes _
L REVEN
UES
1)
Revenue Lim
it Sources 8010-8099
2)
Federal Revenue 8100-8299
3)
Other State Revenue 8300-8599
4)
Other Local Revenue 8600-8799
5)
TO
TAL.
REVEN
UES
1. E
XPEN
DIT
UR
ES (O
bjec
ts 1
000-
7999
)
1)
Instruction 1000-1999
2)
Instr
uction -
Rela
ted S
erv
ices 2
000-2999
3)
Pupil Servic
es 3000-3999
4)
Ancilla
ry Servic
es 4000-4999
5)
Com
munity Servic
es 5000-5999
6)
Enterprise 6000-6999
7)
General Adm
inis
tratio
n 7
000-7999
8)
Pla
nt Servic
es 8000-8999
9)
Other O
utgo 9000-9999 Except
10)
TO
TAL. EXPEN
DITU
RES 7610-7699
:. EX
CES
S (D
EFIC
IEN
CY)
OF
REV
ENU
ES
OVE
R E
XPEN
DIT
UR
ES B
EFO
RE
OTH
ER
FIN
AN
CIN
G S
OU
RC
ES A
ND
USE
S (A
5 - B
10)
I. O
THER
FIN
AN
CIN
G S
OU
RC
ES/U
SES
1) I
nter
fund
Tra
nsfe
rs
a)
Transfers In 8910-8929
b)
Transfers O
ut 7610-7629
2) O
ther
Sou
rces
/Use
s
a)
Sources 8930-8979
b)
Uses 7630-7699
3) Contributions 8980-8999
4 T
OTAL
OTH
ER F
INAN
CIN
G S
OU
RCES/U
SES
E c uj
% D
iff
Colu
mn
C &
F 1%
Z .
`YoZ'L9
1%o.o
1 %Z19
1%0'0
1 %Z'/.9
1 %0'99-
%0'0
1%0'0
1 % uo
I % uo
ho.
o
1%o.o
[1/00' 0
1%0'0
1%0'0
11'499 ZE6 Z 4,44
6,67
9.19
100'0 1 6 1.'6L9'9V .V
ir
100'0
4,44
6,67
9.19
1 84'466'E
oo.000 0zi. 1 00'000'09 1 000 ouo 00'0
00'0
00'0
00'0
00'000'009 533,
994.
48
2005
/06
Bud
get
Res
tric
ted
(E
)
944
656.
01
3,43
8,09
3.70
100'0
3,43
8,09
3.70
I I oo.o
3,43
8,09
3.70
I 691£17`£617
00'0
00'0
00'0
00'0
0040
00'0
00'0
00'0
00'0
OC" l.L6
1,00
8,58
5.49
00'0
1,00
8,58
5.49
RYC71-
1,00
8,58
5.49
1,02
0,55
6.79
I 00'000'0Z
1 00'000'09
00'0
0 0'O
00'0
00.0
00'0
00'0
00'000'009
6L'999'017
20
04
/05
Estim
ate
d A
ctu
als
Tota
l Fu
nd
Un
restric
ted
Restr
icte
d c
ol. A
+ B
(A) (B
) (C
)
62:609 8 69 6
2,82
7,86
9.40
100'0
2,82
7,86
9.40
I 100'0
2.82
7,86
9.40
I
4.44
6.67
9.19
I 00'000'01. 60
,000
.00
00.0
00'0
00'0
00'0
00'0
00'0
00'000'009
6 6'6L9'9917 .£
Z0.9££'566`1. 2.
042.
758.
68 00'0
2.04
2.75
8.68
00'0
99'9
9EZKIZ
OL'E60'8£4'E
00'0
00'0
00'0
00'0
00'0
00'0
00'0
0 0 ci
0 0 d
3.43
8.09
3.70
223,
474.
77
N N: c) - ,... 1.6
0 0 6
N 1,.. ca .- ,_ cri N-
0 0 d
N is: o •,-
LO co N.
CO .4: Lc) co Ix) co 0 0
0 0 0 0 o0 o o o o ci O P
CO
0 0 6
0 0 0 0 O0
0 0 0
0 o o
0 o ci
0 o 6 o o o 0 CO
CO -4: in co an co N
sepoo
sepop u
oguund
u.
Nup
:,a.
t
Po
RIO
E. N
ET I
NC
RE
AS
E (
DE
CR
EA
SE
) IN
FU
ND
P
Al e
un
r In
4 ni
t%
...
tv) 0 N- N CO 0) 0 0 0 U) 0 0 0 0 0 a) N- N- co a) 0) I,- Is- 1.... n 1Z T. N- N- N- r..- N. N.. N- N- CO 0) 0) CO 0) 0) CO 0) 0) CO 0) 0) 0) 01
V) C a) E iii C) > C
0 o ii. a. 0 IF + 0 c 0 ° :3 ti)
-a -c-6 LT a: — 2 co -c o cr)
•-••• LL 1 d a) o -o E ....,
+ 8 + co C 0 c o (/) W w w c -0 0
w i.: 0 •-• C 0 .0 l0 2 ce . > -0 = co E E F. > . -E rC 0 ° co 0 LL co m tn -03 co 0 c I- ID = ' la c .°
'0 -■-• Co
0 .LO, 0) 0 0)
E m ,.4 .2% co °, a, = CI) • — C C C .r.,•-q W CU .... "0 a) -- -. E. v
co c = - - 0 a) o w -c a o E< _,
r-- re co a) < E c -, Ej -c co -o c 7.5 ° '4 y o 2 -o P. a
CD -c < 6 :52- ' 1 u 1 17
D 1 E . ..9 'En CD- CO cn -
e...) c .,_ 4,-6 .,_ co 0 0 '.0 L- (..) a) cn v v -o .c .°' -2-') -c!' c 0 x
0
0 E
LL >, .2, >, IiICI) m CVC .12 0 al t) W E2 .9.2 0 0 _c 0' 2 8. ) -0 = ,x To = co co co cft 0 p a
) r.0) < -, 0 ..- 03 C
O) = --5 , 72 2 T2 >, c c c co "en 1 4 .= 4- ,- ■-. m c 0 .. 0 43 0 a C o 1:, T) 0 a 0 , '5', ,_ o.
O c co -- •- -
0) u) 0 0 _c '0 CO -0 • 111 ° co en ,..-S 'Er C
'u- a) a) 0 2 - a) C C 4-•
'2 p a a < 0 < 2 E w w c* EL Zi" 0 __I 0 0 0 co O m m o 03 CO 13 c) 17 41 10 O io Ta c.) la =
3 Ii- :::* EZ tlifor
nia
Dent
of E
duca
tion
July 1 tsuaget tingie /kowtow Jose Unified Charter Schools Special Revenue Fund 43 69666 000000 to Clara County Expenditures by Object Form 0
scription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
REVENUES
1) Revenue Limit Sources 8010-8099 384,779.00 0.00 -100.0%
2) Federal Revenue 8100-8299 3,420.00 0.00 -100.0%
3) Other State Revenue 8300-8599
4) Other Local Revenue 8600-8799
5) TOTAL, REVENUES
321,915.00 0.00 -100.0%
2,839,353.00 0.00 -100.0%
3,549,467.00 0.00 -100.0%
EXPENDITURES
1) Certificated Salaries 1000-1999
2) Classified Salaries 2000-2999
3) Employee Benefits 3000-3999
4) Books and Supplies 4000-4999
5) Services and Other Operating Expenditures 5000-5999
6) Capital Outlay 6000-6999
7) Other Outgo (excluding Transfers of Indirect/Direct 7100-7299, Support Costs) 7400-7499
8) Transfers of Indirect/Direct Support Costs 7300-7399
9) TOTAL, EXPENDITURES
1,412,481.60 0.00 -100.0%
547,028.00 0.00 -100.0%
463,447.98 0.00 -100.0%
635,389.34 0.00 -100.0%
732,451.20 0.00 -100.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
146,602.72 0.00 -100.0%
3,937,400.84 0.00 -100.0%
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (387,933.84) 0.00 -100.0%
OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In 8910-8929
b) Transfers Out 7610-7629
2) Other Sources/Uses a) Sources 8930-8979
b) Uses 7630-7699
3) Contributions 8980-8999
4) TOTAL, OTHER FINANCING SOURCES/USES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
alifornia Dept of Education
i Jose Unified its Clara County
Charter Schools Special Revenue Fund Expenditures by Object
43 69666 0000C Form
:seri • tion Resource Codes Ob'ect Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (387,933.84) 0.00 -100.0%
FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (Fla + Fl b)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + Fl e)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775
Other Designations 9780
c) Undesignated Amount 9790
d) Unappropriated Amount 9790
698,827.78 3,113.35 -99.6%
(307,780.59) 0.00 -100.0%
391,047.19 3,113.35 -99.2%
0.00 0.00 0.0%
391,047.19 3,113.35 -99.2%
3,113.35 3,113.35 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
3,113.35
3,113.35
:alifomia Dept of Education . . _
Jose Unified Charter Schools Special Revenue Fund 43 69666 000000 1 to Clara County Expenditures by Object Form
scription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
ASSETS 1) Cash
a) in County Treasury 9110 0.00
1) Fair Value Adjustment to Cash in County Treasury 9111 0.00
b) in Banks 9120 0.00
c) in Revolving Fund 9130 0.00
d) with Fiscal Agent 9135 0.00
e) collections awaiting deposit 9140 0.00
2) Investments 9150 0.00
3) Accounts Receivable 9200 0.00
4) Due from Grantor Government 9290 0.00
5) Due from Other Funds 9310 0.00
6) Stores 9320 0.00
7) Prepaid Expenditures 9330 0.00
8) Other Current Assets 9340 0.00
9) Fixed Assets 9400
0) TOTAL ASSETS 0.00
LIABILITIES
1) Accounts Payable 9500 0.00
2) Due to Grantor Governments 9590 0.00
3) Due to Other Funds 9610 0.00
4) Current Loans 9640 0.00
5) Deferred Revenue 9650 0.00
6) Long-Term Liabilities 9660
7) TOTAL LIABILITIES 0.00
FUND EQUITY
Ending Fund Balance, June 30 must agree with line F2) (G10 - H7 0.00
alifomia Dept of Education
Charter Schools Special Revenue Fund Expenditures by Object
43 69666 0000( Form
n Jose Unified nta Clara County
ascri .tion Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
EVENUE LIMIT SOURCES
Principal Apportionment State Aid - Current Year 8011 0.00 0.00 0.0%
Charter Schools General Purpose Entitlement - State Aid 8015 275,970.00 0.00 -100.0%
State Aid - Prior Years 8019 0.00 0.00 0.0%
Revenue Limit Transfers
Unrestricted Revenue Limit Transfers - Current Year 0000 8091 108,809.00 0.00 -100.0%
All Other Revenue Limit Transfers - Current Year All Other 8091 0.00 0.00 0.0%
Property Taxes Transfers 8097
Revenue Limit Transfers - Prior Years 8099
TOTAL, REVENUE LIMIT SOURCES
0.00 0.00 0.0%
0.00 0.00 0.0%
384,779.00 0.00 -100.0%
'EDERAL REVENUE
Maintenance and Operation 8110
Special Education Entitlement 8181
Special Education Discretionary Grants 8182
Child Nutrition Programs 8220
3000-3299, 4000-4135, NCLB / IASA 4201-4215, 4610, 5510 8290
Vocational and Applied Technology Education 3500-3699 8290
Safe and Drug Free Schools 3700-3799 8290
JTPA / WIA 5600-5625 8290
Other Federal Revenue All Other 8290
TOTAL, FEDERAL REVENUE
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
3,420.00 0.00 -100.0%
3,420.00 0.00 -100.0%
DTHER STATE REVENUE
Other State Apportionments
Special Education Master Plan Current Year 6500 8311
Prior Years 6500 8319
Gifted and Talented Pupils 7140 8311
Home-to-School Transportation 7230-7235 8311
School Improvement Program 7260-7265 8311
Economic Impact Aid 7090-7091 8311
Spec. Ed. Transportation 7240 8311
All Other State Apportionments - Current Year 8311
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0°A
0.00 0.00 0.0°A :,salifomia Dept of Education
Jose Unified Charter Schools Special Revenue Fund 43 69666 00000( rita Clara County Expenditures by Object Form (
ascription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
411 Other State Apportionments - Prior Years
Year Round School Incentive
Class Size Reduction K-3
Class Size Reduction, Grade 9
Charter Schools Categorical Block Grant
Child Nutrition Programs
Mandated Costs Reimbursements
State Lottery Revenue
Miller Unruh Reading Program
Demo Program, Reading & Math
Instructional Materials
Staff Development
Tenth Grade Counseling
Educational Technology Assistance Grants
School Based Coordination Program
Drug/Alcohol/Tobacco Funds
Healthy Start
Class Size Reduction Facilities
All Other State Revenue
TOTAL, OTHER STATE REVENUE
7200
7050
7155, 7156, 7157, 7158, 7160, 7170,
7180 7292, 7294, 7295,
7305, 7315
7375
7100-7125
7250
6605-6680
6240-6245
6200
All Other
8319
8425
8434
8435
8480
8520
8550
8560
8590
8590
8590
8590
8590
8590
8590
8590
8590
8590
8590
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
131,477.00 0.00 -100.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
45,111.00 0.00 -100.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
832.00 0.00 -100.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
144,495.00 0.00 -100.0%
321,915.00 0.00 -100.0%
alifomia Dept of Education . .
. , Charter Schools Special Revenue Fund
Expenditures by Object 43 69666 0000(
Form n Jose Unified nta Clara County
ascription Resource Codes Object Codes 2004105
Estimated Actuals 2005/06 Bud et
Percent Difference
THER LOCAL REVENUE
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
Child Development Parent Fees
Transportation Fees From Individuals
Transportation Services
Interagency Services
All Other Fees and Contracts
All Other Local Revenue
Tuition
Transfers from Sponsoring LEAs to Charter Schools in Lieu of Property Taxes
All Other Transfers In
Transfers Of Apportionments Special Education SELPA Transfers From Districts
From County Offices
From JPAs
Other Transfers of Apportionments From Districts
From County Offices
From JPAs
All Other Transfers In From All Others
TOTAL, OTHER LOCAL REVENUE
7230, 7240
6500
6500
6500
All Other
All Other
All Other
8631 0.00 0.00 0.0%
8632 0.00 0.00 0.0%
8634 0.00 0.00 0.0%
8639 0.00 0.00 0.0%
8650
8660
8662
8673
8675
8677
8677
8689
8699
8710
8780
8781-8783
8791
8792
8793
8791
8792
8793
8799
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
1,310,000.00 0.00 -100.0%
0.00 0.00 0.0%
1,529,353.00 0.00 -100.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
2,839,353.00 0.00 -100.0%
TOTAL REVENUES 3,549,467.00 0.00 -100.0%
;alifomia Dept of Education
Jose Unified Charter Schools Special Revenue Fund 43 69666 000000 to Clara County Expenditures by Object Form 0
scription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
RTIFICATED SALARIES
eachers' Salaries 1100 1,024,007.60 0.00 -100.0%
ertificated Pupil Support Salaries 1200 0.00 0.00 0.0%
ertificated Supervisors' and Administrators' Salaries 1300 388,474.00 0.00 -100.0%
ether Certificated Salaries 1900 0.00 0.00 0.0%
OTAL, CERTIFICATED SALARIES 1,412,481.60 0.00 -100.0%
ASSIFIED SALARIES
Istructional Aides' Salaries 2100
:lassified Support Salaries 2200
:lassified Supervisors' and Administrators' Salaries 2300
:lerical, Technical and Office Salaries 2400
)ther Classified Salaries 2900
OTAL, CLASSIFIED SALARIES
0.00 0.00 0.0%
0.00 0.00 0.0%
215,376.00 0.00 -100.0%
312,402.00 0.00 -100.0%
19,250.00 0.00 -100.0%
547,028.00 0.00 -100.0%
1PLOYEE BENEFITS
5TRS 3101-3102
) ERS 3201-3202
)ASDI/Medicare/Alternative 3301-3302
-lealth and Welfare Benefits 3401-3402
Jnemployment Insurance 3501-3502
/Yorkers' Compensation 3601-3602
Retiree Benefits 3701-3702
PERS Reduction 3801-3802
Other Employee Benefits 3901-3902
TOTAL, EMPLOYEE BENEFITS
96,884.59 0.00 -100.0%
35,157.95 0.00 -100.0%
259,163.85 0.00 -100.0%
51,473.79 0.00 -100.0%
9,929.08 0.00 -100.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
10,838.72 0.00 -100.0%
0.00 0.00 0.0%
463,447.98 0.00 -100.0%
,OOKS AND SUPPLIES
Approved Textbooks and Core Curricula Materials 4100
Books and Other Reference Materials 4200
Materials and Supplies 4300
Noncapitalized Equipment 4400
Food 4700
TOTAL, BOOKS AND SUPPLIES
25,000.00 0.00 -100.0%
0.00 0.00 0.0%
600,389.34 0.00 -100.0%
10,000.00 0.00 -100.0%
0.00 0.00 0.0%
635,389.34 0.00 -100.0%
alifomia Dept of Education
Charter Schools Special Revenue Fund Expenditures by Object
43 69666 0000( Form
in Jose Unified inta Clara County
escription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
ERVICES AND OTHER OPERATING EXPENDITURES
Travel and Conferences 5200 0.00 0.00 0.0%
Dues and Memberships 5300 0.00 0.00 0.0%
Insurance 5400 - 5450 30,116.20 0.00 -100.0%
Operations and Housekeeping Services 5500 40,700.00 0.00 -100.0%
Rentals, Leases, Repairs, and Noncapitalized Improvements 5600
Transfers of Direct Costs - Interfund 5750
Professional/Consulting Services and Operating Expenditures 5800
Communications 5900
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
204,792.00 0.00 -100.0%
127,327.00 0.00 -100.0%
315,016.00 0.00 -100.0%
14,500.00 0.00 -100.0%
732,451.20 0.00 -100.0%
:APITAL 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
TOTAL, CAPITAL OUTLAY
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
DTHER OUTGO (excluding Transfers of Indirect/Direct Support Costs)
Tuition Tuition for Instruction Under Interdistrict Attendance Agreements 7110
Tuition, Excess Costs, and/or Deficit Payments Payments to Districts 7141
Payments to County Offices 7142
Payments to JPAs 7143
Other Transfers Out
All Other Transfers 7281-7283
All Other Transfers Out to All Others 7299
Debt Service
Debt Service - Interest 7438
Other Debt Service - Principal 7439
TOTAL, OTHER OUTGO (excluding Transfers of Indirect/Direct Support Costs)
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
-..'alifomia Dept of Education
_ . Charter Schools Special Revenue Fund
Expenditures by Object 43 69666 000000
Form 0 Jose Unified to Clara County
scription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
ANSFERS OF INDIRECT/DIRECT SUPPORT COSTS
ransfers of Direct Support Costs - Interfund 7380
OTAL, TRANSFERS OF INDIRECT/DIRECT SUPPORT COSTS
146,602.72 0.00 -100.0%
146,602.72 0.00 -100.0%
iTAL, EXPENDITURES 3,937,400.84 0.00 -100.0%
alifomia Dept of Education
n Jose Unified nta Clara County
ouly
Charter Schools Special Revenue Fund Expenditures by Object
43 69666 00000 Form
ascription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
TERFUND TRANSFERS
NTERFUND TRANSFERS IN
Other Authorized Interfund Transfers In 8919 0.00 0.00 0.0%
a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.0%
NTERFUND TRANSFERS OUT
Other Authorized Interfund Transfers Out 7619
(b) TOTAL, INTERFUND TRANSFERS OUT
0.00 0.00 0.0%
0.00 0.00 0.0%
1THER SOURCES/USES
SOURCES
Long-Term Debt Proceeds
Proceeds from Capital Leases 8972
All Other Financing Sources 8979
(c) TOTAL, SOURCES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
USES
All Other Financing Uses 7699
(d) TOTAL, USES
0.00 0.00 0.0%
0.00 0.00 0.0%
.1ONTRIBUTIONS
Contributions from Unrestricted Revenues 8980
Contributions from Restricted Revenues 8990
Categorical Flexibility Transfers per Budget Act Section 12.40 8998
(e) TOTAL, CONTRIBUTIONS
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
TOTAL, OTHER FINANCING SOURCES/USES (a-b+c-d+e) 0.00 0.00 0.0%
3alifomia Dept of Education
Jose Unified Charter Schools Special Revenue Fund 43 69666 000000(
a Clara County Expenditures by Function Form OE
■escriOion Function Codes Object Codes 2004/05
Estimated Actuals 2005/06 Bud • et
Percent Difference
REVENUES
1) Revenue Limit Sources
2) Federal Revenues
3) Other State Revenues
4) Other Local Revenues
5 TOTAL, REVENUES
8010-8099 384,779.00 0.00 -100.0%
8100-8299 3,420.00 0.00 -100.0%
8300-8599 321,915.00 0.00 -100.0%
8600-8799 2,839,353.00 0.00 -100.0%
3,549,467.00 0.00 -100.0%
3. EXPENDITURES (Objects 1000-7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
8) Plant Services
9) Other Outgo
10) TOTAL, EXPENDITURES
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7000-7999
8000-8999
9000-9999 Except
7610-7699
1,598,717.20 0.00 -100.0%
1,504,107.88 0.00 -100.0%
35,000.00 0.00 -100.0%
118,830.34 0.00 -100.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
146,602.72 0.00 -100.0%
534,142.70 0.00 -100.0%
0.00 0.00 0.0%
3,937,400.84 0.00 -100.0%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (387,933.84) 0.00 -100.0%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES
8910-8929
7610-7629
8930-8979
7630-7699
8980-8999
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0°A
alifornia Dept of Education
1Jose Unified ita Clara County
. . Charter Schools Special Revenue Fund
Expenditures by Function
43 69666 00000 Form
Description Function Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
E. NET INCREASE (DECREASE) IN FUND
BALANCE (C + D4) - (387,933.84)
698,827.78
0.00
3,113.35
- -100.0%
-99.6%
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (Fla + Fl b)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + Fl e)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775
Other Designations (by Resource/Object) 9780
c) Undesignated Amount 9790
d) Unappropriated Amount 9790
(307,780.59) 0.00 -100.0%
391,047.19 3,113.35 -99.2%
0.00 0.00 0.0%
391,047.19 3,113.35 -99.2%
3,113.35 3,113.35 0.0%
0.00 0.00 0.05
0.00 0.00 0.05
0.00 0.00 0.09
0.00 0.00 0.09
0.00 0.00 0.09
0.00 0.00 0.09
0.00 0.00 0.0'
0.00 0.00 0.0'
0.00 0.00 0.0'
3,113.35
3,113.35
;alifornia Dept of Education . .
ouny lauuyv. k...mowc r-o-melauvl t/
Jose Unified Adult Education Fund 43 69666 000000( a Clara County Expenditures by Object Form 1'
;cription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
4,795,920.00
Percent Difference
0.0%
IEVENUES
) Revenue Limit Sources 8010-8099 4,795,920.00
t) Federal Revenue 8100-8299 0.00 0.00 0.0%
I) Other State Revenue 8300-8599
I) Other Local Revenue 8600-8799
5) TOTAL, REVENUES
0.00 0.00 0.0%
0.00 0.00 0.0%
4,795,920.00
0.00
4,795,920.00
0.00
0.0%
0.0%
EXPENDITURES
I) Certificated Salaries 1000-1999
a) Classified Salaries 2000-2999
3) Employee Benefits 3000-3999
1-) Books and Supplies 4000-4999
5) Services and Other Operating Expenditures 5000-5999
5) Capital Outlay 6000-6999
7) Other Outgo (excluding Transfers of Indirect/Direct 7100-7299, Support Costs) 7400-7499
8) Transfers of Indirect/Direct Support Costs 7300-7399
9) TOTAL, EXPENDITURES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
4,795,920.00 4,795,920.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
4,795,920.00 4,795,920.00 0.0%
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 0.0%
OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In 8910-8929
b) Transfers Out 7610-7629
2) Other Sources/Uses a) Sources 8930-8979
b) Uses 7630-7699
3) Contributions 8980-8999
4) TOTAL, OTHER FINANCING SOURCES/USES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
llifornia Dept of Education
m Jose Unified Adult Education Fund 43 69666 0000 inta Clara County Expenditures by Object Form
escription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
0.00
Percent Difference
0.0% . NET INCREASE (DECREASE) IN FUND
BALANCE (C + D4) 0.00
. FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (F1a + F1 b)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + Fie)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775
Other Designations 9780
c) Undesignated Amount 9790
d) Unappropriated Amount 9790
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00
0.00
.:alifomia Dept of Education
JUly I IJUUyUl. k1.711 iyic F1UUIJUUI I)
Jose Unified Adult Education Fund 43 69666 00000C :a Clara County Expenditures by Object Form '
>cription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
4SSETS
) Cash a) in County Treasury 9110 0.00
1) Fair Value Adjustment to Cash in County Treasury 9111 0.00
b) in Banks 9120 0.00
c) in Revolving Fund 9130 0.00
d) with Fiscal Agent 9135 0.00
e) collections awaiting deposit 9140 0.00
?) Investments 9150 0.00
3) Accounts Receivable 9200 0.00
t) Due from Grantor Government 9290 0.00
5) Due from Other Funds 9310 0.00
3) Stores 9320 0.00
7) Prepaid Expenditures 9330 0.00
B) Other Current Assets 9340 0.00
9) Fixed Assets 9400
D) TOTAL, ASSETS 0.00
LIABILITIES
1) Accounts Payable 9500 0.00
2) Due to Grantor Governments 9590 0.00
3) Due to Other Funds 9610 0.00
4) Current Loans 9640 0.00
5) Deferred Revenue 9650 0.00
6) Long-Term Liabilities 9660
7) TOTAL, LIABILITIES 0.00
FUND EQUITY
Ending Fund Balance, June 30 must agree with line F2) (G10 - H7 0.00
fifornia Dept of Education
n Jose Unified Adult EdtcatiOn Fund 43 69666 0000( nta Clara County Expenditures by Object Form
ascription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
EVENUE LIMIT SOURCES
'rincipal Apportionment State Aid - Current Year
State Aid - Prior Years
revenue Limit Transfers
Unrestricted Revenue Limit Transfers - Current Year
All Other Revenue Limit Transfers - Current Year
Revenue Limit Transfers - Prior Years
TOTAL, REVENUE LIMIT SOURCES
0000
All Other
8011
8019
8091
8091
8099
,
4,795,920.00 4,795,920.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
4,795,920.00 4,795,920.00 0.0%
EDERAL REVENUE
Interagency Contracts Between LEAs
NCLB / IASA
Vocational and Applied Technology Education
Safe and Drug Free Schools
JTPA / WIA
Other Federal Revenue
TOTAL, FEDERAL REVENUE
3000-3299, 4000-4135, 4201-4215, 4610, 5510
3500-3699
3700-3799
5600-5625
All Other
8285
8290
8290
8290
8290
8290
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%.
0.00 0.00 0.0%
ITHER STATE REVENUE
All Other State Revenue
TOTAL, OTHER STATE REVENUE
8590 0.00 0.00 0.0%
0.00 0.00 0.0%
alifornia Dept of Education
Jose Unified Adult Education Fund 43 69666 0000001 to Clara County Expenditures by Object Form 1
scription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
HER LOCAL REVENUE
ther Local Revenue
Sales Sale of Equipment/Supplies 8631
Leases and Rentals 8650
Interest 8660
Net Increase (Decrease) in the Fair Value of Investments 8662
Fees and Contracts Adult Education Fees 8671
Interagency Services 8677
Other Local Revenue
All Other Local Revenue 8699
uition 8710
'OTAL, OTHER LOCAL REVENUE
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
)TAL, REVENUES 4,795,920.00 4,795,920.00 0.0%
alifornia Dept of Education
Jose Unified ita Clara County
Adult Education Fund Expenditures by Object
43 69666 00000 , Form
,scription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
ERTIFICATED SALARIES
'eachers' Salaries 1100 0.00 0.00 0.0%
;ertificated Pupil Support Salaries 1200 0.00 0.00 0.0%
;ertificated Supervisors' and Administrators' Salaries 1300 0.00 0.00 0.0%
)ther Certificated Salaries 1900 0.00 0.00 0.0%
FOTAL CERTIFICATED SALARIES 0.00 0.00 0.0%
LASSIFIED SALARIES
nstructional Aides' Salaries 2100
3Iassified Support Salaries 2200
classified Supervisors' and Administrators' Salaries 2300
Clerical, Technical and Office Salaries 2400
Other Classified Salaries 2900
TOTAL, CLASSIFIED SALARIES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
MPLOYEE BENEFITS
STRS 3101-3102
PERS 3201-3202
OASDI/Medicare/Altemative 3301-3302
Health and Welfare Benefits 3401-3402
Unemployment Insurance 3501-3502
Workers' Compensation 3601-3602
Retiree Benefits 3701-3702
PERS Reduction 3801-3802
Other Employee Benefits 3901-3902
TOTAL, EMPLOYEE BENEFITS
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
300KS AND SUPPLIES
Approved Textbooks and Core Curricula Materials 4100
Books and Other Reference Materials 4200
Materials and Supplies 4300
Noncapitalized Equipment 4400
TOTAL, BOOKS AND SUPPLIES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
"Jalifomia Dept of Education
Jose Unified Adult Education Fund 43 69666 000000 to Clara County Expenditures by Object Form 1
scription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
RVICES AND OTHER OPERATING EXPENDITURES
ravel and Conferences 5200 0.00 0.00 0.0%
ues and Memberships 5300 0.00 0.00 0.0%
isurance 5400 - 5450 0.00 0.00 0.0%
perations and Housekeeping Services 5500 0.00 0.00 0.0%
entals, Leases, Repairs, and Noncapitalized nprovements 5600
ransfers of Direct Costs - Interfund 5750
rofessional/Consulting Services and )perating Expenditures 5800
:ommunications 5900
OTAL, SERVICES AND OTHER OPERATING EXPENDITURES
0.00 0.00 0.0%
0.00 0.00 0.0%
4,795,920.00 4,795,920.00 0.0%
0.00 0.00 0.0%
4,795,920.00 4,795,920.00 0.0%
kPITAL OUTLAY
and 6100
and Improvements 6170
luildings and Improvements of Buildings 6200
Equipment 6400
Equipment Replacement 6500
"OTAL, CAPITAL OUTLAY
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
THER OUTGO (excluding Transfers of Indirect/Direct Support Costs)
Tuition
Tuition, Excess Costs, and/or Deficit Payments Payments to Districts 7141
Payments to County Offices 7142
Payments to JPAs 7143
Debt Service
Debt Service - Interest 7438
Other Debt Service - Principal 7439
TOTAL, OTHER OUTGO (excluding Transfers of Indirect/Direct Support Costs)
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
RANSFERS OF INDIRECT/DIRECT SUPPORT COSTS
Transfers of Indirect Costs - Interfund 7350
Transfers of Direct Support Costs - Interfund 7380
TOTAL, TRANSFERS OF INDIRECT/DIRECT SUPPORT COSTS
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
OTAL, EXPENDITURES 4,795,920.00 4,795,920.00 0.0%
alifornia Dept of Education
n Jose Unified Adult Education Fund 43 69666 00001 inta Clara County Expenditures by Object Form
escription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
ITERFUND TRANSFERS
NTERFUND TRANSFERS IN
Other Authorized Interfund Transfers In 8919
ra) TOTAL, INTERFUND TRANSFERS IN
0.00 0.00 0.0%
0.00 0.00 0.0%
INTERFUND TRANSFERS OUT
To: State School Building Fund/ County School Facilities Fund 7613
Other Authorized Interfund Transfers Out 7619
(b) TOTAL, INTERFUND TRANSFERS OUT
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
alifomia Dept of Education Are nnt-Ir n
Jose Unified Adult Education Fund 43 69666 0000001 to Clara County Expenditures by Object Form 1
scription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
'HER SOURCES/USES
OURCES
Other Sources
Transfers from Funds of Lapsed/Reorganized Districts 8965
Long-Term Debt Proceeds
Proceeds from Capital Leases 8972
All Other Financing Sources 8979
:-.) TOTAL, SOURCES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
ISES .
Transfers from Funds of Lapsed/Reorganized Districts 7651
All Other Financing Uses 7699
d) TOTAL, USES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
DNTRIBUTIONS
Contributions from Unrestricted Revenues 8980
Contributions from Restricted Revenues 8990
e) TOTAL, CONTRIBUTIONS
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
DTAL, OTHER FINANCING SOURCES/USES 'a-b+c-d+e) 0.00 0.00 0.0%
alifomia Dept of Education
n Jose Unified nta Clara County
mutt Laucauon runu Expenditures by Function Form
Description Function Codes Object Codes 2004105 2005/06
Estimated Actuals [ Budget Percent
Difference
A. REVENUES
1) Revenue Limit Sources
2) Federal Revenues
3) Other State Revenues
4) Other Local Revenues
5) TOTAL, REVENUES
8010-8099 4,795,920.00 4,795,920.00 0.0%
8100-8299 0.00 0.00 0.0°i
8300-8599 0.00 0.00 0.09
8600-8799 0.00 0.00 0.09
4,795,920.00
0.00
4,795,920.00
0.00
0.09
0.0'
B. EXPENDITURES (Objects 1000-7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
8) Plant Services
9) Other Outgo
10) TOTAL, EXPENDITURES
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7000-7999
8000-8999
9000-9999 Except
7610-7699
4,795,920.00 4,795,920.00 0.0
0.00 0.00 0.0
0.00 0.00 0.0
0.00 0.00 0.0
0.00 0.00 0.0
0.00 0.00 0.(
0.00 0.00 0.1
0.00 0.00 0.1
4,795,920.00 4,795,920.00 0.1
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES A5 - B9) 0.00 0.00 0.
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES
8910-8929
7610-7629
8930-8979
7630-7699
8980-8999
0.00 0.00 0
0.00 0.00 0
0.00 0.00 0
0.00 0.00 C
0.00 0.00 C
0.00 0.00 (
California Dept of Education " onn n
Jose Unified Adult Education Fund 43 69666 0000001 La Clara County Expenditures by Function Form 1
lescription Function Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
i. NET INCREASE (DECREASE) IN FUND
BALANCE (C + D4) 0.00 0.00 0.0%
'. FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (Fla + Fl b)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + Fl e)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775
Other Designations (by Resource/Object) 9780
c) Undesignated Amount 9790
d) Unappropriated Amount 9790
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00
0.00
31ifornia Dept of Education
'Jose Unified ita Clara County
Child Development Fund Expenditures by Object
43 69666 00000 Form
scription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
REVENUES
1) Revenue Limit Sources 8010-8099 0.00 0.00 0.0%
2) Federal Revenue 8100-8299
3) Other State Revenue 8300-8599
4) Other Local Revenue 8600-8799
5 TOTAL REVENUES
3,000.00 4,821.00 60.7%
2,295,748.00 1,860,764.00 -18.9%
0.00 0.00 0.0%
2,298,748.00 1,865,585.00 -18.8%
EXPENDITURES
1) Certificated Salaries 1000-1999
2) Classified Salaries 2000-2999
3) Employee Benefits 3000-3999
4) Books and Supplies 4000-4999
5) Services and Other Operating Expenditures 5000-5999
6) Capital Outlay 6000-6999
7) Other Outgo (excluding Transfers of Indirect/Direct 7100-7299, Support Costs) 7400-7499
8) Transfers of Indirect/Direct Support Costs 7300-7399
9) TOTAL, EXPENDITURES
750,867.88 737,556.98 -1.8%
402,421.26 382,953.60 -4.8%
472,496.23 514,936.79 9.0%
8,463.32 18,490.32 118.5%
657,490.31 366,796.31 -44.2%
0.00 0.00 0.0%
0.00 0.00 0.0%
144,851.00 144,851.00 0.0%
2,436,590.00 2,165,585.00 -11.1%
. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (137,842.00) (300,000.00) 117.6%
,. OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In 8910-8929
b) Transfers Out 7610-7629
2) Other Sources/Uses a) Sources 8930-8979
b) Uses 7630-7699
3) Contributions 8980-8999
4) TOTAL, OTHER FINANCING SOURCES/USES
137,842.00 300,000.00 117.6%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
137,842.00 300,000.00 117.6%
alifomia Dept of Education _ _
au.), ilauuyok vole lulu ,UlOpLIVI I)
Jose Unified Child Development Fund 43 69666 000000 to Clara County Expenditures by Object Form 1
scription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
MET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 0.00 0.00 0.0%
:UND BALANCE, RESERVES
I) Beginning Fund Balance a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (Fla + Fl b)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + Fie)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775
Other Designations 9780
c) Undesignated Amount 9790
d) Unappropriated Amount 9790
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00
0.00
31ifomia Dept of Education
r Jose Unified Child Development Fund ita Clara County Expenditures by Object
ouly I uuuuct ksJII I VIC7 43 69666 000001
Form '
Percent Difference Object Codes
2004/05 Estimated Actuals
2005/06 Budget
9110 0.00
9111 0.00
9120 0.00
9130 0.00
9135 0.00
9140 0.00
9150 0.00
9200 0.00
9290 0.00
9310 0.00
9320 0.00
9330 0.00
9340 0.00
9400
0.00
9500 0.00
9590 0.00
9610 0.00
9640 0.00
9650 0.00
9660
0.00
0.00
scription Resource Codes
ASSETS 1) Cash
a) in County Treasury
1) Fair Value Adjustment to Cash in County Treasury
b) in Banks
c) in Revolving Fund
d) with Fiscal Agent
e) collections awaiting deposit
2) Investments
3) Accounts Receivable
4) Due from Grantor Government
5) Due from Other Funds
6) Stores
7) Prepaid Expenditures
8) Other Current Assets
9) Fixed Assets
10) TOTAL, ASSETS
I. LIABILITIES
1) Accounts Payable
2) Due to Grantor Governments
3) Due to Other Funds
4) Current Loans
5) Deferred Revenue
6) Long-Term Liabilities
7) TOTAL, LIABILITIES
. FUND EQUITY
Ending Fund Balance, June 30 (must agree with line F2) (G10 - H7)
;alifornia Dept of Education
lose Unified Clara County
July I LIUUVVI. 1,1,1 rlUllp1.11.411/
Child Development Fund Expenditures by Object
43 69666 0000000 Form 12
cription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
IERAL REVENUE
ild Nutrition Programs
eragency Contracts Between LEAs
her Federal Revenue
)TAL, FEDERAL REVENUE
8220
8285
8290
0.00 0.00 0.0%
0.00 0.00 0.0%
3,000.00 4,821.00 60.7%
3,000.00 4,821.00 60.7%
iER STATE REVENUE
;hild Nutrition Programs
;hild Development Apportionments
;tate Preschool
kit Other State Revenue
DTAL, OTHER STATE REVENUE
6055-6056 resources except
6055,6056
8520
8530
8590
8590
0.00 0.00 0.0%
365,257.00 365,257.00 0.0%
1,641,491.00 1,495,507.00 -8.9%
289,000.00 0.00 -100.0%
2,295,748.00 1,860,764.00 -18.9%
ilifornia Dept of Education
Jose Unified to Clara County
out), ouuuca 1,1JUIJMJ111
Child Development Fund Expenditures by Object
43 69666 000001 Form '
scription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
HER LOCAL REVENUE
Ither Local Revenue
Sales Sale of Equipment/Supplies
Food Service Sales
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 From All Others
TOTAL, OTHER LOCAL REVENUE
8631
8634
8660
8662
8673
8677
8689
8699
8799
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
OTAL, REVENUES 2,298,748.00 1,865,585.00 -18.8%
:alifomia Dept of Education
Jose Unified Child Development Fund 43 69666 000000 to Clara County Expenditures by Object Form 1
scription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Bud • et
Percent Difference
RTIFICATED SALARIES
eachers' Salaries
ertificated Pupil Support Salaries
ertificated Supervisors' and Administrators' Salaries
Ither Certificated Salaries
OTAL, CERTIFICATED SALARIES
1100 684,733.41 667,136.00 -2.6%
1200 0.00 0.00 0.0%
1300 66,134.47 70,420.98 6.5%
1900 0.00 0.00 0.0%
750 867.88 737,556.98 -1.8%
ASSIFIED SALARIES
istructional Aides' Salaries
:lassified Support Salaries
:lassified Supervisors' and Administrators' Salaries
;Ierical, Technical and Office Salaries
)ther Classified Salaries
'OTAL, CLASSIFIED SALARIES
2100
2200
2300
2400
2900
330,958.64 287,001.92 -13.3%
0.00 0.00 0.0%
0.00 0.00 0.0%
70,462.62 94,951.68 34.8%
1,000.00 1,000.00 0.0%
402,421.26 382,953.60 -4.8%
VIPLOYEE BENEFITS
;TRS
'ERS
)ASDI/Medicare/Altemative
iealth and Welfare Benefits
Jnemployment Insurance
Norkers' Compensation
Retiree Benefits
'ERS Reduction
Dther Employee Benefits
TOTAL, EMPLOYEE BENEFITS
3101-3102
3201-3202
3301-3302
3401-3402
3501-3502
3601-3602
3701-3702
3801-3802
3901-3902
59,883.55 75,599.50 26.2%
39,812.43 31,814.02 -20.1%
37,856.79 37,060.20 -2.1%
290,034.86 321,498.43 10.8%
7,116.21 4,923.33 -30.8%
26,824.20 26,806.39 -0.1%
3,612.52 3,610.45 -0.1%
7,355.67 13,624.47 85.2%
0.00 0.00 0.0%
472,496.23 514,936.79 9.0%
OOKS AND SUPPLIES
Approved Textbooks and Core Curricula Materials
Books and Other Reference Materials
Materials and Supplies
Noncapitalized Equipment
Food
TOTAL, BOOKS AND SUPPLIES
4100
4200
4300
4400
4700
0.00 0.00 0.0%
0.00 0.00 0.0%
3,463.32 13,490.32 289.5%
5,000.00 5,000.00 0.0%
0.00 0.00 0.0%
8,463.32 18,490.32 118.5%
alifomia Dept of Education
m Jose Unified Child Development Fund 43 69666 0000 rnta Clara County Expenditures by Object Form
escription Resource Codes Object Codes 2004/05
3,634.00
Estimated Actuals ___ Iludget 2005/06
3,634.00
Percent Difference
0.0%
ERVICES AND OTHER OPERATING EXPENDITURES
Travel and Conferences 5200
Dues and Memberships 5300
Insurance 5400 - 5450
Operations and Housekeeping Services 5500
Rentals, Leases, Repairs, and Noncapitalized Improvements 5600
Transfers of Direct Costs - Interfund 5750
Professional/Consulting Services and Operating Expenditures 5800
Communications 5900
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
200.00 200.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
10,186.00 10,186.00 0.0%
289,000.00 0.00 -100.0%
354,270.31 352,576.31 -0.5%
200.00 200.00 0.0%
657,490.31 366,796.31 -44.2%
:APITAL OUTLAY
Land 6100
Land Improvements 6170
Buildings and Improvements of Buildings 6200
Equipment 6400
Equipment Replacement 6500
TOTAL, CAPITAL OUTLAY
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
3THER OUTGO (excluding Transfers of Indirect/Direct Support Costs)
Other Transfers Out
All Other Transfers Out to All Others 7299
Debt Service
Debt Service - Interest 7438
Other Debt Service - Principal 7439
TOTAL OTHER OUTGO excluding Transfers of Indirect/Direct Support Costs)
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
TRANSFERS OF INDIRECT/DIRECT SUPPORT COSTS
Transfers of Indirect Costs - Interfund 7350
Transfers of Direct Support Costs - Interfund 7380
TOTAL, TRANSFERS OF INDIRECT/DIRECT SUPPORT COSTS
144,851.00 144,851.00 0.0%
0.00 0.00 0.0%
144,851.00 144,851.00 0.0%
TOTAL, EXPENDITURES 2,436,590.00 2,165,585.00 -11.1%
:alifornia Dept of Education • ant, • I 1, n nne.,
%July 1 LJULIUGL ',VII y o OnlMOIJkla./1 Pi
)se Unified Child Development Fund 43 69666 0000000 Clara County Expenditures by Object Form 12
ri tion Resource Codes Ob'ect Codes 2004/05
Estimated Actuals 2005/06 Bud • et
Percent Difference
RFUND TRANSFERS
ERFUND TRANSFERS IN
)m: General Fund 8911
her Authorized Interfund Transfers In 8919
TOTAL, INTERFUND TRANSFERS IN
137,842.00 300,000.00 117.6%
0.00 0.00 0.0%
137,842.00 300,000.00 117.6%
ERFUND TRANSFERS OUT
her Authorized Interfund Transfers Out 7619
TOTAL, INTERFUND TRANSFERS OUT
0.00 0.00 0.0%
0.00 0.00 0.0%
fomia Dept of Education
43 69666 00000 Form
Child Development Fund Expenditures by Object
n Jose Unified nta Clara County
3scLiption Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
THER SOURCES/USES
SOURCES
Other Sources
Transfers from Funds of Lapsed/Reorganized Districts 8965
Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971
Proceeds from Capital Leases 8972
All Other Financing Sources 8979
(c) TOTAL, SOURCES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00- 0.00 0.0%
USES
Transfers from Funds of Lapsed/Reorganized Districts 7651
All Other Financing Uses 7699
(d) TOTAL, USES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
:ONTRIBUTIONS
Contributions from Unrestricted Revenues 8980
Contributions from Restricted Revenues 8990
Categorical Flexibility Transfers per Budget Act Section 12.40 8998
(e) TOTAL, CONTRIBUTIONS
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 137,842.00 300,000.00 117.6%
.Jalifomia Dept of Education
July I DULJUCL 'ALA/JUL/I I)
Jose Unified Child Development Fund 43 69666 000000( :a Clara County Expenditures by Function Form 1:
lescriaam Function Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
∎. REVENUES
1) Revenue Limit Sources
2) Federal Revenues
3) Other State Revenues
4) Other Local Revenues
5) TOTAL, REVENUES
8010-8099 0.00 0.00 0.0%
8100-8299 3,000.00 4,821.00 60.7%
8300-8599 2,295,748.00 1,860,764.00 -18.9%
8600-8799 0.00 0.00 0.0%
2,298,748.00 1,865,585.00 -18.8%
3. EXPENDITURES (Objects 1000-7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
8) Plant Services
9) Other Outgo
10) TOTAL, EXPENDITURES
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7000-7999
8000-8999
9000-9999 Except
7610-7699
1,458,228.36 1,423,009.30 -2.4%
544,510.64 597,724.70 9.8%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
144,851.00 144,851.00 0.0%
289,000.00 0.00 -100.0%
0.00 0.00 0.0%
2,436,590.00 2,165,585.00 -11.1%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (137,842.00) (300,000.00) 117.6%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES
8910-8929
7610-7629
8930-8979
7630-7699
8980-8999
137,842.00 300,000.00 117.6°4
0.00 0.00 0.0°A
0.00 0.00 0.05
0.00 0.00 0.05
0.00 0.00 0.0`.)
137,842.00 300,000.00 117.69
;alifomia Deot of Education
43 69666 00000 Form
Child Development Fund Expenditures by Function
Jose Unified lta Clara County
Descri •tion Function Codes Ob'ect Codes 2004/05
Estimated Actuals 2005/06 Bud• et
Percent Difference
E. NET INCREASE (DECREASE) IN FUND
BALANCE (C + D4) 0.00 0.00 0.0%
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 0.00 0.00 0.0%
b) Audit Adjustments 9793
c) As of July 1 - Audited (Fla + Fib)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + Fl e)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775
Other Designations (by Resource/Object) 9780
c) Undesignated Amount 9790
d) Unappropriated Amount 9790
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0°A
0.00 0.00 0.0°A
0.00 0.00 0.0°A
0.00 0.00 0.05
0.00 0.00 0.05
0.00 0.00 0.09
0.00 0.00 0.09
0.00 0.00 0.09
0.00 0.00 0.09
0.00 0.00 0.0'
0.00 0.00 0:0'
0.00 0.00 0.0'
0.00
0.00
.7.alifomia Dept of Education _ . _
ose Unified Clara County
dwy I OULIVCI. l,JlI 91C
Cafeteria Special Revenue Fund Expenditures by Object
43 69666 0000000 Form 13
:ription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
EVENUES
Revenue Limit Sources 8010-8099 0.00 0.00 0.0%
1Federal Revenue 8100-8299 5,084,696.00 5,127,012.00 0.8%
) Other State Revenue 8300-8599 384,245.00 382,649.00 -0.4%
) Other Local Revenue 8600-8799 3,815,647.00 3,851,613.00 0.9%
) TOTAL, REVENUES 9 284 588.00 9 361 274.00 0.8%
EXPENDITURES
) Certificated Salaries 1000-1999
) Classified Salaries 2000-2999
,) Employee Benefits 3000-3999
.) Books and Supplies 4000-4999
i) Services and Other Operating Expenditures 5000-5999
i) Capital Outlay 6000-6999
') Other Outgo (excluding Transfers of Indirect/Direct 7100-7299, Support Costs) 7400-7499
3) Transfers of Indirect/Direct Support Costs 7300-7399
3) TOTAL, EXPENDITURES
0.00 0.00 0.0%
2,631,060.51 2,662,570.92 1.2%
1,131,416.00 1,273,733.60 12.6%
4,561,816.00 4,485,363.35 -1.7%
225,384.00 163,290.65 -27.6%
8,000.00 11,000.00 37.5%
0.00 0.00 0.0%
459,041.00 429,250.00 -6.5%
9,016,717.51 9,025,208.52 0.1%
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 267,870.49 336,065.48 25.5%
OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In 8910-8929
b) Transfers Out 7610-7629
2) Other Sources/Uses a) Sources 8930-8979
b) Uses 7630-7699
3) Contributions 8980-8999
4) TOTAL, OTHER FINANCING SOURCES/USES
0.00 0.00 0.0%
253,035.00 300,000.00 18.6%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
(253,035.00) (300,000.00) 18.6%
alifornia Dept of Education
.1 Jose Unified ita Clara County
Cafeteria Special Revenue Fund Expenditures by Object
43 69666 00000 Form
scription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 14,835A9 36,065.48 143.1%
FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (F1 a + Fl b)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + Fl e)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775
Other Designations 9780
c) Undesignated Amount 9790
d) Unappropriated Amount 9790
34,954.55 49 790.04 42.4%
0.00 0.00 0.0%
34,954.55 49 790.04 42.4%
0.00 0.00 0.0%
34,954.55 49,790.04 42.4%
49,790.04 85,855.52 72.4%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
49,790.04
85,855.52
:alifomia Dept of Education
Jose Unified a Clara County
ouly I out.ruct v.7111910
Cafeteria Special Revenue Fund Expenditures by Object
43 69666 000000C Form 1
icription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
kSSETS
) Cash a) in County Treasury 9110
1) Fair Value Adjustment to Cash in County Treasury 9111
b) in Banks 9120
c) in Revolving Fund 9130
d) with Fiscal Agent 9135
e) collections awaiting deposit 9140
?) Investments 9150
3) Accounts Receivable 9200
t) Due from Grantor Govemment 9290
5) Due from Other Funds 9310
5) Stores 9320
7) Prepaid Expenditures 9330
B) Other Current Assets 9340
9) Fixed Assets 9400
0) TOTAL, ASSETS
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
alifomia Dept of Education
Percent Difference
2005/06 Bud • et
a ree 9 must
,scri • tion
LIABILITIES
1) Accounts Payable
2) Due to Grantor Governments
3) Due to Other Funds
4) Current Loans
5) Deferred Revenue
6) Long-Term Liabilities
7) TOTAL, LIABILITIES
Resource Codes Ob'ect Codes
9500
9590
9610
9640
9650
9660
2004/05 Estimated Actuals
0.00
0.00
0.00
0.00
0.00
0.00
FUND EQUITY
Ending Fund Balance, June 30 with line F2) (G10 - H7 0.00
Jose Unified ita Clara County
4.01.11y 1 1,....yam. kV"
Cafeteria Special Revenue Fund Expenditures by Object
43 69666 00001 Form
alifornia Dept of Education
Jose Unified a Clara County
ow)! I .uuycr. (all ,IAVIJM.7111
Cafeteria Special Revenue Fund Expenditures by Object
43 69666 000000C Form 1:
icription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
✓ENUE LIMIT SOURCES
;venue Limit Transfers
Jnrestricted Revenue Limit Transfers - Current Year
MI Other Revenue Limit Transfers - Current Year
avenue Limit Transfers - Prior Years
DTAL, REVENUE LIMIT SOURCES
0000
All Other
8091 0.00 0.00 0.0%
8091 0.00 0.00 0.0%
8099 0.00 0.00 0.0%
0.00 0.00 0.0%
DERAL REVENUE
hild Nutrition Programs
ther Federal Revenue
DTAL, FEDERAL REVENUE
8220
8290
5,084,696.00 5,127,012.00 0.8%
0.00 0.00 0.0%
5,084,696.00 5,127,012.00 0.8%
HER STATE REVENUE
Child Nutrition Programs
All Other State Revenue
OTAL, OTHER STATE REVENUE
8520
8590
384,245.00 382,649.00 -0.4%
0.00 0.00 0.0%
384,245.00 382,649.00 -0.4%
'HER LOCAL REVENUE
ether Local Revenue
Sales Sale of Equipment/Supplies
Food Service Sales
Leases and Rentals
Interest
Net Increase (Decrease) in the Fair Value of Investments
Other Local Revenue
All Other Local Revenue
"OTAL, OTHER LOCAL REVENUE
8631
8634
8650
8660
8662
8699
0.00 0.00 0.0%
3,655,647.00 3,676,613.00 0.6%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
160,000.00 175,000.00 9.4%
3,815,647.00 3,851,613.00 0.9%
DTAL, REVENUES 9,284,588.00 9 361 274.00 0.8%
ilifomia Dept of Education
i Jose Unified Ita Clara County
Cafeteria Special Revenue Fund Expenditures by Object
43 69666 00000 Form
iscriptim Resource Codes Object Codes 2004/05
Estimated Actuals
0.00
2005/06 Budget
0.00
Percent Difference
0.0%
RTIFICATED SALARIES
;ertificated Supervisors' and Administrators' Salaries 1300
)ther Certificated Salaries 1900 0.00 0.00 0.0%
EOTAL CERTIFICATED SALARIES 0.00 0.00 0.0%
LASSIFIED SALARIES
:;lassified Support Salaries 2200
Dlassified Supervisors' and Administrators' Salaries 2300
;;Ierical, Technical and Office Salaries 2400
Dther Classified Salaries 2900
TOTAL CLASSIFIED SALARIES
2,070,141.81 2,044,479.81 -1.2%
291,973.35 352,403.63 20.7%
268,945.35 265,687.48 -1.2%
0.00 0.00 0.0%
2,631,060.51 2,662,570.92 1.2%
MPLOYEE BENEFITS
STRS 3101-3102
PERS 3201-3202
OASDI/Medicare/Altemative 3301-3302
Health and Welfare Benefits 3401-3402
Unemployment Insurance 3501-3502
Workers' Compensation 3601-3602
Retiree Benefits 3701-3702
PERS Reduction 3801-3802
Other Employee Benefits 3901-3902
TOTAL, EMPLOYEE BENEFITS
0.00 0.00 0.0%
209,047.47 187,377.94 -10.4%
160,526.58 157,731.64 -1.7%
625,470.71 781,747.34 25.0%
13,654.64 9,289.02 -32.0%
51,474.48 50,576.84 -1.7%
6,932.61 6,811.79 -1.7%
64,309.51 80,199.03 24.7%
0.00 0.00 0.0%
1,131,416.00 1,273,733.60 12.6%
ROOKS AND SUPPLIES
Books and Other Reference Materials 4200
Materials and Supplies 4300
Noncapitalized Equipment 4400
Food 4700
TOTAL, BOOKS AND SUPPLIES
0.00 0.00 0.0%
521,658.00 544,367.35 4.4%
95,219.00 95,219.00 0.0%
3,944,939.00 3,845,777.00 -2.5%
4,561,816.00 4,485,363.35 -1.7%
;alifomia Dept of Education
tout .). s.ouuyc• van lurc.
Jose Unified Cafeteria Special Revenue Fund 43 69666 000000( a Clara County Expenditures by Object Form 1:
icription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
RVICES AND OTHER OPERATING EXPENDITURES
avel and Conferences 5200 10,780.00 10,780.00 0.0%
Jes and Memberships 5300 0.00 0.00 0.0%
surance 5400 - 5450 0.00 0.00 0.0%
perations and Housekeeping Services 5500 0.00 0.00 0.0%
antals, Leases, Repairs, and Noncapitalized Iprovements 5600
-ansfers of Direct Costs - Interfund 5750
rofessional/Consulting Services and )perating Expenditures 5800
ommunications 5900
OTAL, SERVICES AND OTHER OPERATING EXPENDITURES
52,000.00 48,396.00 -6.9%
109,314.00 72,604.65 -33.6%
45,190.00 26,410.00 -41.6%
8,100.00 5,100.00 -37.0%
225,384.00 163,290.65 -27.6%
PITAL OUTLAY
uildings and Improvements of Buildings 6200
quipment 6400
quipment Replacement 6500
OTAL, CAPITAL OUTLAY
0.00 0.00 0.0%
7,000.00 7,000.00 0.0%
1,000.00 4,000.00 300.0%
8,000.00 11,000.00 37.5%
EHER OUTGO (excluding Transfers of Indirect/Direct Support Costs)
lebt Service
Debt Service - Interest 7438
Other Debt Service - Principal 7439
OTAL, OTHER OUTGO (excluding Transfers of Indirect/Direct Support Costs)
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
ZANSFERS OF INDIRECT/DIRECT SUPPORT COSTS
"ransfers of Indirect Costs - Interfund 7350
"ransfers of Direct Support Costs - Interfund 7380
EOTAL, TRANSFERS OF INDIRECT/DIRECT SUPPORT COSTS
459,041.00 429,250.00 -6.5%
0.00 0.00 0.0%
459,041.00 429,250.00 -6.5%
DTAL, EXPENDITURES 9,016,717.51 9,025,208.52 0.1%
Mamie Dept of Education
I Jose Unified ita Clara County
....sly IJULAUGL rlle..9.041,011/
Cafeteria Special Revenue Fund Expenditures by Object
43 69666 000001 Form
scri • tion Resource Codes Ob'ect Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
rERFUND TRANSFERS
■1TERFUND TRANSFERS IN
From: General Fund 8916
Other Authorized Interfund Transfers In 8919
a) TOTAL, INTERFUND TRANSFERS IN
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
NTERFUND TRANSFERS OUT
Other Authorized Interfund Transfers Out 7619
b) TOTAL, INTERFUND TRANSFERS OUT
253,035.00 300,000.00 18.6%
253,035.00 300,000.00 18.6%
:alifornia Dept of Education
vuty wumuca
lose Unified Cafeteria Special Revenue Fund 43 69666 0000000 I Clara County Expenditures by Object Form 13
cription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
IER SOURCES/USES
IURCES
1ther Sources
Transfers from Funds of Lapsed/Reorganized Districts
ong-Term Debt Proceeds
Proceeds from Capital Leases
∎Il Other Financing Sources
) TOTAL, SOURCES
8965
8972
8979
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
5ES
transfers from Funds of Lapsed/Reorganized Districts
kll Other Financing Uses
I) TOTAL, USES
7651
7699
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
1NTRIBUTIONS
;ontributions from Unrestricted Revenues
.:ontributions from Restricted Revenues
.3ategorical Flexibility Transfers per Budget Act Section 12.40
a) TOTAL, CONTRIBUTIONS
8980
8990
8998
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
)TAL, OTHER FINANCING SOURCES/USES a - b + c - d + e) (253,035.00) (300,000.00) 18.6%
alifomia Dept of Education
n Jose Unified nta Clara County
Cafeteria Special Revenue Fund Expenditures by Function
43 69666 0000C Form
Description Function Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
A. REVENUES
1) Revenue Limit Sources
2) Federal Revenues
3) Other State Revenues
4) Other Local Revenues
5) TOTAL, REVENUES
8010-8099 0.00 0.00 0.0%
8100-8299 5,084,696.00 5,127,012.00 0.8%
8300-8599
8600-8799
384,245.00 382,649.00 -0.4%
3,815,647.00 3,851,613.00 0.9%
9,284,588.00 9,361,274.00 0.8%
B. EXPENDITURES (Objects 1000-7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
8) Plant Services
9) Other Outgo
10) TOTAL, EXPENDITURES
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7000-7999
8000-8999
9000-9999 Except
7610-7699
0.00 0.00 0.0°/.
0.00 0.00 0.09
8,557,676.51 8,595,958.52 0.4°i
0.00 0.00 0.05
0.00 0.00 0.05
0.00 0.00 0.05
459,041.00 429,250.00 -6.59
0.00 0.00 0.09
0.00 0.00 0.09
9,016,717.51 9,025,208.52 0.1
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 267,870.49 336,065.48 25.5'
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES
8910-8929
7610-7629
8930-8979
7630-7699
8980-8999
0.00 0.00 0.0'
253,035.00 300,000.00 18.6'
0.00 0.00 0.0'
0.00 0.00 0.0'
0.00 0.00 0.0'
(253,035.00) (300,000.00) 18.6'
lalifomia Dept of Education . . _ _ _
Jose Unified to Clara County
Cafeteria Special Revenue Fund Expenditures by Function
43 69666 0000001 Form
)escription Function Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 14,835.49 36,065.48 143.1%
:. FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (F1 a + Fl b)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + Fl e)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775
Other Designations (by Resource/Object) 9780
c) Undesignated Amount 9790
d) Unappropriated Amount 9790
34,954.55 49,790.04 42.4%
0.00 0.00 0.0%
34,954.55 49,790.04 42.4%
0.00 0.00 0.0%
34,954.55 49,790.04 42.4%
49,790.04 85,855.52 72.4%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
49,790.04
85,855.52
alifornia Dept of Education . . _
n Jose Unified Deferred Maintenance Fund 43 69666 00000
nta Clara County Expenditures by Object Form
ascription Resource Codes 013"ect Codes 2004/05
Estimated Actuals 2005/06 Budget
0.00
■ Percent
Difference
0.0%
.REVENUES
1) Revenue Limit Sources 8010-8099 0.00
2) Federal Revenue 8100-8299 0.00 0.00 0.0%
3) Other State Revenue 8300-8599
4) Other Local Revenue 8600-8799
5) TOTAL, REVENUES
1,295,510.00 500,000.00 -61.4%
80,000.00 81,000.00 1.3%
1,375,510.00 581,000.00 -57.8%
. EXPENDITURES
1) Certificated Salaries 1000-1999
2) Classified Salaries 2000-2999
3) Employee Benefits 3000-3999
4) Books and Supplies 4000-4999
5) Services and Other Operating Expenditures 5000-5999
6) Capital Outlay 6000-6999
7) Other Outgo (excluding Transfers of Indirect/Direct 7100-7299, Support Costs) 7400-7499
8) Transfers of Indirect/Direct Support Costs 7300-7399
9) TOTAL, EXPENDITURES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
5,000.00 5,000.00 0.0%
50,000.00 50,000.00 0.0%
450,000.00 500,000.00 11.1%
0.00 0.00 0.0%
0.00 0.00 0.0%
505,000.00 555,000.00 9.9%
:. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 870,510.00
1,322,354.00
26,000.00
1,322,354.00
-97.0%
0.0%
). OTHER FINANCING SOURCES/USES
1) Interlund Transfers a) Transfers In 8910-8929
b) Transfers Out 7610-7629
2) Other Sources/Uses a) Sources 8930-8979
b) Uses 7630-7699
3) Contributions 8980-8999
4) TOTAL, OTHER FINANCING SOURCES/USES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
1,322,354.00 1,322,354.00 0.0%
'-'alifornia Dept of Education
Jose Unified a Clara County
Deferred Maintenance Fund Expenditures by Object
43 69666 0000000 Form 14
cription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
IET INCREASE (DECREASE) IN FUND 3ALANCE (C + D4) 2,192,864.00 1,348,354.00 -38.5%
UND BALANCE, RESERVES
) Beginning Fund Balance a) As of July 1 - Unaudited 9791 6,078,817.22 8,271,681.22 36.1%
b) Audit Adjustments 9793
c) As of July 1 - Audited (Fla + Fl b)
d) Other Restatements 9795
e) Adjusted Beginning Balance
!) Ending Balance, June 30 (E + Fie)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775
Other Designations 9780
c) Undesignated Amount 9790
d) Unappropriated Amount 9790
0.00 0.00 0.0%
6,078,817.22 8,271,681.22 36.1%
0.00 0.00 0.0%
6,078,817.22 8,271,681.22 36.1%
8,271,681.22 9,620,035.22 16.3%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
8,271,681.22
9,620,035.22
alifomia Dept of Education
Jose Unified its Clara County
Deferred Maintenance Fund Expenditures by Object
43 69666 00000( Form
scri • tion Resource Codes Ob'ect Codes 2004/05
Estimated Actuals 2005/06 Bud et
Percent Difference
ASSETS 1) Cash
a) in County Treasury 9110
1) Fair Value Adjustment to Cash in County Treasury 9111
b) in Banks 9120
c) in Revolving Fund 9130
d) with Fiscal Agent 9135
e) collections awaiting deposit 9140
2) Investments 9150
3) Accounts Receivable 9200
4) Due from Grantor Govemment 9290
5) Due from Other Funds 9310
6) Stores 9320
7) Prepaid Expenditures 9330
8) Other Current Assets 9340
9) Fixed Assets 9400
10) TOTAL, ASSETS
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
. LIABILITIES
1) Accounts Payable 9500
2) Due to Grantor Governments 9590
3) Due to Other Funds 9610
4) Current Loans 9640
5) Deferred Revenue 9650
6) Long-Term Liabilities 9660
0.00
0.00
0.00
0.00
0.00
0.00 7) TOTAL, LIABILITIES
. FUND EQUITY
Ending Fund Balance, June 30 must agree with line F2) (G10 - H7 0.00
:alifomia Dept of Education
Jose Unified Deferred Maintenance Fund 43 69666 0000001 a Clara County Expenditures by Object Form 14
wription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
HER STATE REVENUE
)eferred Maintenance Allowance 8540
kll Other State Revenue 8590
)TAL, OTHER STATE REVENUE
1,295,510.00 500,000.00 -61.4%
0.00 0.00 0.0%
1,295,510.00 500,000.00 -61.4%
HER LOCAL REVENUE
Cher Local Revenue
Sales Sale of Equipment/Supplies 8631
nterest 8660
Vet Increase (Decrease) in the Fair Value of Investments 8662
Other Local Revenue
All Other Local Revenue 8699
All Other Transfers In From All Others 8799
OTAL, OTHER LOCAL REVENUE
0.00 0.00 0.0%
80,000.00 81,000.00 1.3%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
80,000.00 81,000.00 1.3%
ITAL, REVENUES 1,375,510.00 581,000.00 -57.8%
Ilifomia Dept of Education . — -
n Jose Unified nta Clara County
Deferred Maintenance Fund Expenditures by Object
43 69666 0000C Form
ascription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
LASSIFIED SALARIES
Dlassified Support Salaries 2200 0.00 0.00 0.0%
)ther Classified Salaries 2900
TOTAL, CLASSIFIED SALARIES
0.00 0.00 0.0%
0.00 0.00 0.0%
MPLOYEE BENEFITS
STRS 3101-3102
PERS 3201-3202
OASDI/Medicare/Altemative 3301-3302
Health and Welfare Benefits 3401-3402
Unemployment Insurance 3501-3502
Workers' Compensation 3601-3602
Retiree Benefits 3701-3702
PERS Reduction 3801-3802
Other Employee Benefits 3901-3902
TOTAL, EMPLOYEE BENEFITS
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
lOOKS AND SUPPLIES
Books and Other Reference Materials 4200
Materials and Supplies 4300
Noncapitalized Equipment 4400
TOTAL, BOOKS AND SUPPLIES
0.00 0.00 0.0%
0.00 0.00 0.0%
5,000.00 5,000.00 0.0%
5,000.00 5,000.00 0.0%
;alifomia Dept of Education
Jose Unified Deferred Maintenance Fund 43 69666 0000001 a Clara County Expenditures by Object Form 1,
mription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
WICES AND OTHER OPERATING EXPENDITURES
avel and Conferences 5200
antals, Leases, Repairs, and Noncapitalized tprovements 5600
ansfers of Direct Costs - Interfund 5750
'ofessional/Consulting Services and Iperating Expenditures 5800
DIAL, SERVICES AND OTHER OPERATING EXPENDITURES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
50,000.00 50,000.00 0.0%
50,000.00 50,000.00 0.0%
PITAL OUTLAY
and 6100
and Improvements 6170
uildings and Improvements of Buildings 6200
quipment 6400
quipment Replacement 6500
OTAL, CAPITAL OUTLAY
0.00 0.00 0.0%
0.00 0.00 0.0%
450,000.00 500,000.00 11.1%
0.00 0.00 0.0%
0.00 0.00 0.0%
450,000.00 500,000.00 11.1%
HER OUTGO (excluding Transfers of Indirect/Direct Support Costs)
ebt Service
Debt Service - Interest 7438
Other Debt Service - Principal 7439
OTAL, OTHER OUTGO (excluding Transfers of Indirect/Direct Support Costs)
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
)TAL, EXPENDITURES 505,000.00 555,000.00 9.9%
ilifomia Dept of Education
'Jose Unified ita Clara County
Deferred Maintenance Fund Expenditures by Object
43 69666 000001 Form '
scription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
rERFUND TRANSFERS
4TERFUND TRANSFERS IN
From: General, Special Reserve, & Building Funds
a) TOTAL, INTERFUND TRANSFERS IN
8915 1,322,354.00 1,322,354.00 0.0%
1,322,354.00 1,322,354.00 0.0%
NTERFUND TRANSFERS OUT
Other Authorized Interfund Transfers Out
b) TOTAL, INTERFUND TRANSFERS OUT
7619 0.00 0.00 0.0%
0.00 0.00 0.0%
THER SOURCES/USES
SOURCES
Other Sources
Transfers from Funds of Lapsed/Reorganized Districts
Proceeds from Capital Leases
All Other Financing Sources
(c) TOTAL, SOURCES
8965
8972
8979
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
USES
Transfers from Funds of Lapsed/Reorganized Districts
All Other Financing Uses
(d) TOTAL, USES
7651
7699
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
:ONTRIBUTIONS
Contributions from Unrestricted Revenues
Contributions from Restricted Revenues
(e) TOTAL, CONTRIBUTIONS
8980
8990
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 1,322,354.00 1,322,354.00 0.0%
;alifomia Dept of Education
Jose Unified 3 Clara County
Deferred Maintenance Fund Expenditures by Function
43 69666 0000000 Form 14
escription Function Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
. REVENUES
1) Revenue Limit Sources
2) Federal Revenues
3) Other State Revenues
4) Other Local Revenues
5) TOTAL, REVENUES
8010-8099 0.00 0.00 0.0%
8100-8299 0.00 0.00 0.0%
8300-8599 1,295,510.00 500,000.00 -61.4%'
8600-8799 80,000.00 81,000.00 1.3%
1,375,510.00 581,000.00 -57.8%
1. EXPENDITURES (Objects 1000-7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
8) Plant Services
9) Other Outgo
10) TOTAL, EXPENDITURES
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7000-7999
8000-8999
9000-9999 Except
7610-7699
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
505,000.00 555,000.00 9.9%
0.00 0.00 0.0%
505,000.00 555,000.00 9.9%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 870,510.00 26,000.00 -97.0%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES
8910-8929
7610-7629
8930-8979
7630-7699
8980-8999
1,322,354.00 1,322,354.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
1,322,354.00 1,322,354.00 0.0%
alifomia Dept of Education
Jose Unified ita Clara County
Deferred Maintenance Fund Expenditures by Function
43 69666 00000( Form '
)escription Function Codes Object Codes 2004/05
Estimated Actuals
2 192,864.00
6,078,817.22
2005/06 Budget
1,348,354.00
8,271,681.22
Percent Difference
-38.5%
36.1%
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (Fla + Fl b)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + Fi e)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775
Other Designations (by Resource/Object) 9780
c) Undesignated Amount 9790
d) Unappropriated Amount 9790
0.00 0.00 0.0%
6,078,817.22 8,271,681.22 36.1%
0.00 0.00 0.0%
6,078,817.22 8,271,681.22 36.1%
8,271,681.22 9,620,035.22 16.3%
0.00 0.00 0.0°A
0.00 0.00 0.0°A
0.00 0.00 0.0°/
0.00 0.00 0.05
0.00 0.00 0.09
0.00 0.00 0.05
0.00 0.00 0.09
0.00 0.00 0.0°,
0.00 0.00 0.0c,
8,271,681.22
9,620,035.22
1:alifomia Dept of Education
July I [JUL k*-711 July i-tuvpusul
Jose Unified Special Reserve Fund for Other Than Capital Outlay Projects 43 69666 0000000
a Clara County Expenditures by Object Form 17
Resource Codes Ob'ect Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
tEVENUES
) Revenue Limit Sources 8010-8099 0.00 0.00 0.0%
) Federal Revenue 8100-8299 0.00 0.00 0.0%
■) Other State Revenue 8300-8599 0.00 0.00 0.0%
l) Other Local Revenue 8600-8799 100,000.00 100,000.00 0.0%
LUC:21-AL, REVENUES 100,000.00 100,000.00 0.0%
EXPENDITURES
I) Certificated Salaries 1000-1999 0.00 0.00 0:0%
a) Classified Salaries 2000-2999 0.00 0.00 0.0%
3) Employee Benefits 3000-3999 0.00 0.00 0.0%
4) Books and Supplies 4000-4999 0.00 0.00 0.0%
5) Services and Other Operating Expenditures 5000-5999 0.00 0.00 0.0%
6) Capital Outlay 6000-6999 0.00 0.00 0.0%
7) Other Outgo (excluding Transfers of Indirect/Direct 7100-7299,
Support Costs) 7400-7499 0.00 0.00 0.0%
8) Transfers of Indirect/Direct Support Costs 7300-7399 0.00 0.00 0.0%
9) TOTAL, EXPENDITURES 0.00 0.00 0.0%
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9 100,000.00 100,000.00 0.0%
OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In 8910-8929 5,000,000.00 0.00 -100.0%
b) Transfers Out 7610-7629 5,720,000.00 1,500,000.00 -73.8%
2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.0%
b) Uses 7630-7699 0.00 0.00 0:0%
3) Contributions 8980-8999 0.00 0.00 0.0%
4) TOTAL, OTHER FINANCING SOURCES/USES (720,000.00) (1,500,000.00) 108.3%
alifornia Dept of Education
Jose Unified ita Clara County
Special Reserve Fund for Other Than Capital Outlay Projects Expenditures by Object
43 69666 00000t Form •
ascription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (620,000.00) (1,400,000.00) 125.8%
FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 4,770,923.82 4,150,923.82 -13.0%
b) Audit Adjustments 9793
c) As of July 1 - Audited (F1 a + Fl b)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + Fl e)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775
Other Designations 9780
c) Undesignated Amount 9790
d) Unappropriated Amount 9790
0.00 0.00 0.0%
4,770,923.82 4,150,923.82 -13.0%
0.00 0.00 0.0%
4,770,923.82 4,150,923.82 -13.0%
4,150,923.82 2,750,923.82 -33.7%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
4,150,923.82
2,750,923.82
:alifomia Dept of Education - - - -
'Jose Unified Special Reserve Fund for Other Than Capital Outlay Projects 43 69666 0000001 la Clara County Expenditures by Object Form 1
scription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
ASSETS 1) Cash
a) in County Treasury 9110 0.00
1) Fair Value Adjustment to Cash in County Treasury 9111 0.00
b) in Banks 9120 0.00
c) in Revolving Fund 9130 0.00
d) with Fiscal Agent 9135 0.00
e) collections awaiting deposit 9140 0.00
2) Investments 9150 0.00
3) Accounts Receivable 9200 0.00
4) Due from Grantor Government 9290 0.00
5) Due from Other Funds 9310 0.00
6) Stores 9320 0.00
7) Prepaid Expenditures 9330 0.00
8) Other Current Assets 9340 0.00
9) Fixed Assets 9400
I 0) TOTAL, ASSETS 0.00
LIABILITIES
1) Accounts Payable 9500 0.00
2) Due to Grantor Governments 9590 0.00
3) Due to Other Funds 9610 0.00
4) Current Loans 9640 0.00
5) Deferred Revenue 9650 0.00
6) Long-Term Liabilities 9660
7) TOTAL, LIABILITIES 0.00
FUND EQUITY
Ending Fund Balance, June 30 must agree with line F2) (G10 - H7 0.00
alifomia Dept of Education . , .
Jose Unified ita Clara County
Special Reserve Fund for Other Than Capital Outlay Projects Expenditures by Object
43 6966b UUUUUL Form
,scription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
rHER LOCAL REVENUE
)ther Local Revenue
Sales Sale of Equipment/Supplies 8631
Interest 8660
Net Increase (Decrease) in the Fair Value of Investments 8662
"OTAL, OTHER LOCAL REVENUE
0.00 0.00 0.0%
100,000.00 100,000.00 0.0%
0.00 0.00 0.0%
100,000.00 100,000.00 0.0%
)TAL, REVENUES 100,000.00 100,000.00 0.0%
:alifomia Dept of Education
Jose Unified 43 69666 0000001 Form 1 •
Special Reserve Fund for Other Than Capital Outlay Projects Expenditures by Object la Clara County
;cription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
'ERFUND TRANSFERS
ITERFUND TRANSFERS IN
=rom: General Fund/CSSF 8912 0.00 0.00 0.0%
Dther Authorized Interfund Transfers In 8919 5,000,000.00 0.00 -100.0%
I) TOTAL, INTERFUND TRANSFERS IN 5,000,000.00 0.00 -100.0%
ITERFUND TRANSFERS OUT
To: General Fund/CSSF 7612
To: State School Building Fund/ County School Facilities Fund 7613
To: Deferred Maintenance Fund 7615
Other Authorized Interfund Transfers Out 7619
)) TOTAL, INTERFUND TRANSFERS OUT
5,720,000.00 1,500,000.00 -73.8%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
5,720,000.00 1,500,000.00 -73.8%
HER SOURCES/USES
iOURCES
Other Sources
Transfers from Funds of Lapsed/Reorganized Districts 8965
c) TOTAL, SOURCES
0.00 0.00 -. -
0.0%
0.00 0.00 0.0%
JSES
Transfers from Funds of Lapsed/Reorganized Districts 7651
d) TOTAL, USES
0.00 0.00 0.0%
0.00 0.00 0.0%
DTAL, OTHER FINANCING SOURCES/USES ;a-b+c-d) (720,000.00) (1,500,000.00) 108.3%
alifomia Dept of Education
Jose Unified 43 69666 000001 Form 1
Special Reserve Fund for Other Than Capital Outlay Projects Expenditures by Function to Clara County
Iescription Function Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
1.. REVENUES
1) Revenue Limit Sources
2) Federal Revenues
3) Other State Revenues
4) Other Local Revenues
5) TOTAL, REVENUES
8010-8099 0.00 0.00 0.0%
8100-8299
8300-8599
8600-8799
0.00 0.00 0.0%
0.00 0.00 0.0%
100,000.00 100,000.00 0.0%
100,000.00 100,000.00 0.0%
B. EXPENDITURES (Objects 1000-7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
8) Plant Services
9) Other Outgo
10) TOTAL, EXPENDITURES
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7000-7999
8000-8999
9000-9999 Except
7610-7699
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0°A
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 100,000.00 100,000.00 0.0%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES
8910-8929
7610-7629
8930-8979
7630-7699
8980-8999
5,000,000.00 0.00 -100.0°
5,720,000.00 1,500,000.00 -73.8°/
0.00 0.00 0.05
0.00 0.00 0.0°i
0.00 0.00 0.0°,
(720,000.00) (1,500,000.00) 108.3'
ilifomia Dept of Education 1 re Pin•nnnil Otanetriinn Onng 1 n
Jose Unified Special Reserve Fund for Other Than Capital Outlay Projects 43 69666 000000 to Clara County Expenditures by Function Form 1
)escription Function Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (620,000.00) (1 400 000.00) 125.8%
,. FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (Fla + Fl b)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + Fl e)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775
Other Designations (by Resource/Object) 9780
c) Undesignated Amount 9790
d) Unappropriated Amount 9790
4,770,923.82 4,150,923.82 -13.0%
0.00 0.00 0.0%
4,770,923.82 4,150,923.82 -13.0%
0.00 0.00 0.0%
4,770,923.82 4,150,923.82 -13.0%
4,150,923.82 2,750,923.82 -33.7%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
4,150,923.82
2,750,923.82
alifomia Dept of Education
Jose Unified 43 69666 000000 Form 2
Building Fund Expenditures by Object to Clara County
icription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
REVENUES
I) Revenue Limit Sources 8010-8099 0.00 0.00 0.0%
!) Federal Revenue 8100-8299 0.00 0.00 0.0%
1) Other State Revenue 8300-8599
t) Other Local Revenue 8600-8799
5) TOTAL, REVENUES
0.00 0.00 0.0%
6,859,656.31 8,023,115.00 17.0%
6,859,656.31 8,023,115.00 17.0%
EXPENDITURES
1) Certificated Salaries 1000-1999
2) Classified Salaries 2000-2999
3) Employee Benefits 3000-3999
4) Books and Supplies 4000-4999
5) Services and Other Operating Expenditures 5000-5999
6) Capital Outlay 6000-6999
7) Other Outgo (excluding Transfers of Indirect/Direct 7100-7299, Support Costs) 7400-7499
8) Transfers of Indirect/Direct Support Costs 7300-7399
9) TOTAL, EXPENDITURES
0.00 0.00 0.0%
1,380,217.67 1,440,540.79 4.4%
503,529.32 600,909.44 19.3%
5,560,594.00 2,630,000.00 -52.7%
3,625,450.00 3,182,449.99 -12.2%
95,991,530.00 128,047,226.00 33.4%
1,439,386.73 1,500,415.00 4.2%
0.00 0.00 0.0%
108,500,707.72 137,401,541.22 26.6%
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (101,641,051.41) (129,378,426.22)
._...
27.3%
OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In 8910-8929
b) Transfers Out 7610-7629
2) Other Sources/Uses a) Sources 8930-8979
b) Uses 7630-7699
3) Contributions 8980-8999
4) TOTAL, OTHER FINANCING SOURCES/USES
3,962,280.00 3,200,000.00 -19.2%
3,322,354.00 1,322,354.01 -60.2%
93,500,000.00 88,000,000.00 -5.9%
0.00 0.00 0.0%
0.00 0.00 0.0%
94,139,926.00 89 877,645.99 -4.5%
Iifomia Dept of Education -„. .
Jose Unified Building Fund 43 69666 000000 to Clara County Expenditures by Object Form 2
scription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (7,501,125.41) (39,500,780.23) 426.6%
FUND BALANCE, RESERVES
I) Beginning Fund Balance a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (Fla + Fl b)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + Fl e)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775
Other Designations 9780
c) Undesignated Amount 9790
d) Unappropriated Amount 9790
119,590,589.49 111,594,233.97 -6.7%
(495,230.11) 0.00 -100.0%
119,095,359.38 111,594,233.97 -6.3%
0.00 0.00 0.0%
119,095,359.38 111,594,233.97 -6.3%
111,594,233.97 72,093,453.74 -35.4%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
111,594,233.97
72,093,453.74
ilifomia Dept of Education
Jose Unified Building Fund 43 69666 00000
ita Clara County Expenditures by Object Form
scription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
ASSETS 1) Cash
a) in County Treasury 9110 1,700,000.00
1) Fair Value Adjustment to Cash in County Treasury 9111 0.00
b) in Banks 9120 0.00
c) in Revolving Fund 9130 0.00
d) with Fiscal Agent 9135 0.00
e) collections awaiting deposit 9140 0.00
2) Investments 9150 0.00
3) Accounts Receivable 9200 0.00
4) Due from Grantor Government 9290 0.00
5) Due from Other Funds 9310 0.00
6) Stores 9320 0.00
7) Prepaid Expenditures 9330 0.00
8) Other Current Assets 9340 0.00
9) Fixed Assets 9400
10 TOTAL ASSETS 1,700,000.00
I. LIABILITIES
1) Accounts Payable 9500 0.00
2) Due to Grantor Governments 9590 0.00
3) Due to Other Funds 9610 0.00
4) Current Loans 9640 0.00
5) Deferred Revenue 9650 0.00
6) Long-Term Liabilities 9660
7) TOTAL, LIABILITIES 0.00
. FUND EQUITY
Ending Fund Balance, June 30 must agree with line F2) G10 - H7 1,700,000.00
;alifomia Dept of Education
Jose Unified Building Fund 43 69666 000000( is Clara County Expenditures by Object Form 21
i. cription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
)ERAL REVENUE
=MA 8281
Cher Federal Revenue 8290
DTAL, FEDERAL REVENUE
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
HER STATE REVENUE
School Facilities Apportionments 8545
fax Relief Subventions Restricted Levies - Other
Homeowners' Exemptions 8575
Other Subventions/In-Lieu Taxes 8576
All Other State Revenue 8590
OTAL, OTHER STATE REVENUE
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
llifornia Dept of Education
Jose Unified to Clara County
ow), i 171.11-1 G• kJ11 ■ 91c
Building Fund Expenditures by Object
43 69666 00000C Form ';
scri • tion Resource Codes Ob'ect Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
HER LOCAL REVENUE
ther Local Revenue county and District Taxes
Other Restricted Levies Secured Roll 8615
Unsecured Roll 8616
Prior Years' Taxes 8617
Supplemental Taxes 8618
Non-Ad Valorem Taxes Parcel Taxes 8621
Other 8622
Community Redevelopment Funds Not Subject to RL Deduction 8625
Sales Sale of Equipment/Supplies 8631
Leases and Rentals 8650
Interest 8660
Net Increase (Decrease) in the Fair Value of Investments 8662
Other Local Revenue
All Other Local Revenue 8699
All Other Transfers In From All Others 8799
TOTAL, OTHER LOCAL REVENUE
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
2,212,990.00 2,641,615.00 19.4%
2,872,632.31 3,231,500.00 12.5%
0.00 0.00 0.0%
1,774,034.00 2,150,000.00 21.2%
0.00 0.00 0.0%
6,859,656.31 8,023,115.00 17.0%
OTAL REVENUES 6 859 656.31 8 023 115.00 17.0%
alifomia Dept of Education
cription Resource Codes
OSSIFIED SALARIES
ossified Support Salaries
ossified Supervisors' and Administrators' Salaries
srical, Technical and Office Salaries
her Classified Salaries
)TAL, CLASSIFIED SALARIES
PLOYEE BENEFITS
IRS
ERS
ASD I/Medicare/Alternative
aalth and Welfare Benefits
nemployment Insurance
Porkers' Compensation
etiree Benefits
ERS Reduction
tier Employee Benefits
OTAL, EMPLOYEE BENEFITS
)OKS AND SUPPLIES
,00ks and Other Reference Materials
iaterials and Supplies
loncapitalized Equipment
-OTAL, BOOKS AND SUPPLIES
ERVICES AND OTHER OPERATING EXPENDITURES
'ravel and Conferences
nsurance
)perations and Housekeeping Services
2entals, Leases, Repairs, and Noncapitalized mprovements
Transfers of Direct Costs - Interfund
Professional/Consulting Services and Operating Expenditures
3ommunications
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
lose Unified a Clara County
Building Fund Expenditures by Object
43 69666 0000000 Form 21
Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
2200 0.00 0.00 0.0%
2300 513,216.14 883,665.48 72.2%
2400 861,501.53 556,875.31 -35.4%
2900 5,500.00 0.00 -100.0%
1,380,217.67 1,440,540.79 4.4%
3101-3102 0.00 0.00 0.0%
3201-3202
3301-3302
3401-3402
3501-3502
3601-3602
3701-3702
3801-3802
3901-3902
109,465.25 131,319.59 20.0%
149,397.99 108,319.21 -27.5%
164,137.21 258,503.62 57.5%
8,443.87 6,482.15 -23.2%
31,824.85 35,292.98 10.9%
4,286.50 4,753.47 10.9%
35,973.65 56,238.42 56.3%
0.00 0.00 0.0%
503,529.32 600,909.44 19.3%
4200
4300
4400
0.00 0.00 0.0%
170,000.00 50,000.00 -70.6%
5,390,594.00 2,580,000.00 -52.1%
5,560,594.00 2,630,000.00 -52.7%
5200
5400 - 5450
5500
5600
5750
5800
5900
6,000.00 6,000.00 0.0%
0.00 0.00 0.0%
10,000.00 0.00 -100.0%
548,000.00 512,000.00 -6.6%
(259,998.00) 8,552.00 -103.3%
3,283,448.00 2,635,897.99 -19.7%
38,000.00 20,000.00 -47.4%
3,625,450.00 3,182,449.99 -12.2%
llifornia Dept of Education
n Jose Unified Building Fund 43 69666 0000C nta Clara County Expenditures by Object Form
ascription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
APITAL OUTLAY
and 6100
and Improvements 6170
3uildings and Improvements of Buildings 6200
Books and Media for New School Libraries or Major Expansion of School Libraries 6300
Equipment 6400
Equipment Replacement 6500
TOTAL, CAPITAL OUTLAY
133,120.00 33,120.00 -75.1%
0.00 0.00 0.0%
95,858,410.00 128,014,106.00 33.5%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
95,991,530.00 128,047,226.00 33.4%
1THER OUTGO (excluding Transfers of Indirect/Direct Support Costs)
Other Transfers Out
All Other Transfers Out to All Others 7299
Debt Service
Repayment of State School Building Fund Aid - Proceeds from Bonds 7435
Debt Service - Interest 7438
Other Debt Service - Principal 7439
TOTAL, OTHER OUTGO (excluding Transfers of Indirect/Direct Support Costs)
0.00 0.00 0.0%
0.00 0.00 0.0%
789,386.73 825,415.00 4.6%
650,000.00 675,000.00 3.8%
1,439,386.73 1,500,415.00 4.2%
-OTAL, EXPENDITURES 108,500,707.72 137,401,541.22 26.6%
;alifomia Dept of Education
I.O wly 0•ln-9.01.../1111
Jose Unified Building Fund 43 69666 000000( La Clara County Expenditures by Object Form 2'
icription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
'ERFUND TRANSFERS
TERFUND TRANSFERS IN
ether Authorized Interfund Transfers In 8919
) TOTAL, INTERFUND TRANSFERS IN
3,962,280.00 3,200,000.00 -19.2%
3,962,280.00 3,200,000.00 -19.2%
ITERFUND TRANSFERS OUT
ro: State School Building Fund/ County School Facilities Fund 7613
ro: Deferred Maintenance Fund 7615
Dther Authorized Interfund Transfers Out 7619
i) TOTAL, INTERFUND TRANSFERS OUT
0.00 0.00 0.0%
1,322,354.00 1,322,354.00 0.0%
2,000,000.00 0.01 -100.0%
3,322,354.00 1,322,354.01 -60.2%
lifomia Dept of Education
43 69666 00001 Form
Building Fund Expenditures by Object
in Jose Unified Rita Clara County
escription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
THER SOURCES/USES
SOURCES
Proceeds Proceeds from Sale of Bonds 8951
Proceeds from Sale/Lease- Purchase of Land/Buildings 8953
Other Sources County School Bldg Aid 8961
Transfers from Funds of Lapsed/Reorganized Districts 8965
Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971
Proceeds from Capital Leases 8972
Proceeds from Lease Revenue Bonds 8973
All Other Financing Sources 8979
(c) TOTAL, SOURCES
91,000,000.00 88,000,000.00 -3.3%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
2,500,000.00 0.00 -100.0%
93,500,000.00 88,000,000.00 -5.9%
USES
Transfers from Funds of Lapsed/Reorganized Districts 7651
All Other Financing Uses 7699
(d) TOTAL, USES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
CONTRIBUTIONS
Contributions from Unrestricted Revenues 8980
Contributions from Restricted Revenues 8990
(e) TOTAL, CONTRIBUTIONS
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 94,139,926.00 89,877,645.99 -4.5%
Dalifomia Dept of Education . , .
.••••7 • •-•••••••••••• % . -•"•U••••
Jose Unified Building Fund 43 69666 000000C a Clara County Expenditures by Function Form 21
lescriesti Function Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
REVENUES
1) Revenue Limit Sources
2) Federal Revenues
3) Other State Revenues
4) Other Local Revenues
5) TOTAL, REVENUES
8010-8099 0.00 0.00 0.0%
8100-8299 0.00 0.00 0.0%
8300-8599
8600-8799
0.00 0.00 0.0%
6,859,656.31 8,023,115.00 17.0%
6,859,656.31 8,023,115.00 17.0%
3. EXPENDITURES (Objects 1000 -7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
8) Plant Services
9) Other Outgo
10) TOTAL, EXPENDITURES
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7000-7999
8000-8999
9000-9999 Except
7610-7699
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0,00 0.00 0.0%
107,061,320.99 135,901,126.22 26.9%
1,439,386.73 1,500,415.00 4.2%
108,500,707.72 137,401,541.22 26.6%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (101,641,051.41) (129,378,426.22) 27.3%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES
8910-8929
7610-7629
8930-8979
7630-7699
8980-8999
3,962,280.00 3,200,000.00 -19.2%
3,322,354.00 1,322,354.01 -60.2%
93,500,000.00 88,000,000.00 -5.9%
0.00 0.00 0.0%
0.00 0.00 0.0%
94,139,926.00 89,877,645.99 -4.5%
ilifomia Dept of Education
43 69666 0000( Form
Building Fund Expenditures by Function
n Jose Unified nta Clara County
Description Function Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (7,501 125.41)
119,590,589.49
(39 500 780.23)
111,594,233.97
426.6%
-6.7%
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (Fl a + Fl b)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + F1e)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775
Other Designations (by Resource/Object) 9780
c) Undesignated Amount 9790
d) Unappropriated Amount 9790
(495,230.11) 0.00 -100.0%
119,095,359.38 111,594,233.97 -6.35
0.00 0.00 0.0°i
119,095,359.38 111,594,233.97 -6.35
111,594,233.97 72,093,453.74 -35.45
0.00 0.00 0.09
0.00 0.00 0.09
0.00 0.00 0.09
0.00 0.00 0.09
0.00 0.00 0.09
0.00 0.00 0.09
0.00 0.00 0.0'
0.00 0.00 0.0'
0.00 0.00 0.0'
111,594,233.97
72,093,453.74
:alifomia Dept of Education
'W .-• lose Unified Capital Facilities Fund 43 69666 0000001 Clara County Expenditures by Object Form Z
cription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
.EVENUES
► Revenue Limit Sources 8010-8099
► Federal Revenue 8100-8299
) Other State Revenue 8300-8599
) Other Local Revenue 8600-8799
TOTAL, REVENUES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
4,010,000.00 3,510,000.00 -12.5%
4,010,000.00
0.00
3,510,000.00
0.00
-12.5%
0.0%
EXPENDITURES
) Certificated Salaries 1000-1999
) Classified Salaries 2000-2999
) Employee Benefits 3000-3999
) Books and Supplies 4000-4999
) Services and Other Operating Expenditures 5000-5999
) Capital Outlay 6000-6999
') Other Outgo (excluding Transfers of Indirect/Direct 7100-7299, Support Costs) 7400-7499
I) Transfers of Indirect/Direct Support Costs 7300-7399
I) TOTAL, EXPENDITURES
50,373.80 23,840.78 -52.7%
23,565.00 11,147.14 -52.7%
0.00 0.00 0.0%
105,998.00 105,998.00 0.0%
350,000.00 300,000.00 -14.3%
0.00 0.00 0.0%
0.00 0.00 0.0%
529,936.80 440,985.92 -16.8%
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 3,480,063.20 3,069,014.08 -11.8%
DTHER FINANCING SOURCES/USES
I) Interfund Transfers a) Transfers In 8910-8929
b) Transfers Out 7610-7629
?) Other Sources/Uses a) Sources 8930-8979
b) Uses 7630-7699
3) Contributions 8980-8999
t) TOTAL, OTHER FINANCING SOURCES/USES
0.00 0.00 0.0%
3,600,000.00 3,200,000.00 -11.1%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
(3,600,000.00) (3,200,000.00) -11.1%
ifornia Dept of Education
in Jose Unified Capital Facilities Fund 43 69666 0000( inta Clara County Expenditures by Object Form
escription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (119,936.80) (130,985.92) 9.2%
. FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (F1 a + Fl b)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + Fl e)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775
Other Designations 9780
c) Undesignated Amount 9790
d Una . aro . dated Amount 9790
381,876.89 261,940.09 -31.4%
0.00 0.00 0.0%
381,876.89 261,940.09 -31.4%
0.00 0.00 0.0%
381 876.89 261,940.09 -31.4%
261,940.09 130,954.17 -50.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
261,940.09
130,954.17
alifomia Dept of Education ere none A n
• Jose Unified Capital Facilities Fund 43 69666 0000001 to Clara County Expenditures by Object Form 2;
>cription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
ASSETS I ) Cash
a) in County Treasury 9110 0.00
1) Fair Value Adjustment to Cash in County Treasury 9111 0.00
b) in Banks 9120 0.00
c) in Revolving Fund 9130 0.00
d) with Fiscal Agent 9135 0.00
e) collections awaiting deposit 9140 0.00
2) Investments 9150 0.00
3) Accounts Receivable 9200 0.00
1) Due from Grantor Govemment 9290 0.00
5) Due from Other Funds 9310 0.00
5) Stores 9320 0.00
7) Prepaid Expenditures 9330 0.00
8) Other Current Assets 9340 0.00
9) Fixed Assets 9400
0) TOTAL, ASSETS 0.00
LIABILITIES
1) Accounts Payable 9500 0.00
2) Due to Grantor Govemments 9590 0.00
3) Due to Other Funds 9610 0.00
4) Current Loans 9640 0.00
5) Deferred Revenue 9650 0.00
6) Long-Term Liabilities 9660
7) TOTAL, LIABILITIES 0.00
FUND EQUITY
Ending Fund Balance, June 30 must agree with line F2) (G10 - H7 0.00
ilifomia Dept of Education
Jose Unified la Clara County
Capital Facilities Fund Expenditures by Object
43 69666 00000 Form
ascription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
rHER STATE REVENUE
Tax Relief Subventions Restricted Levies - Other
Homeowners' Exemptions 8575 0.00 0.00 0.0%
Other Subventions/In-Lieu Taxes 8576
All Other State Revenue 8590
TOTAL, OTHER STATE REVENUE
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
THER LOCAL REVENUE
Dther Local Revenue County and District Taxes
Other Restricted Levies Secured Roll 8615
Unsecured Roll 8616
Prior Years' Taxes 8617
Supplemental Taxes 8618
Non-Ad Valorem Taxes Parcel Taxes 8621
Other 8622
Community Redevelopment Funds Not Subject to RL Deduction 8625
Sales Sale of Equipment/Supplies 8631
Interest 8660
Net Increase (Decrease) in the Fair Value of Investments 8662
Fees and Contracts
Mitigation/Developer Fees 8681
Other Local Revenue
All Other Local Revenue 8699
All Other Transfers In From All Others 8799
TOTAL, OTHER LOCAL REVENUE
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
10,000.00 10,000.00 0.0%
0.00 0.00 0.0%
4,000,000.00 3,500,000.00 -12.5%
0.00 0.00 0.0%
0.00 0.00 0.0%
4,010,000.00 3,510,000.00 -12.5%
"OTAL, REVENUES 4,010,000.00 3,510,000.00 -12.5%
:alifomia Dept of Education - „-
Jose Unified Capital Facilities Fund 43 69666 0000001 to Clara County Expenditures by Object Form 2
scription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
RTIFICATED SALARIES
Cher Certificated Salaries 1900 0.00 0.00 0.0%
NAL, CERTIFICATED SALARIES 0.00 0.00 0.0%
ASSIFIED SALARIES
lassified Support Salaries 2200
lassified Supervisors' and Administrators' Salaries 2300
lerical, Technical and Office Salaries 2400
Ither Classified Salaries 2900
OTAL, CLASSIFIED SALARIES
0.00 0.00 0.0%
0.00 0.00 0.0%
50,373.80 23,840.78 -52.7%
0.00 0.00 0.0%
50,373.80 23,840.78 -52.7%
APLOYEE BENEFITS
,TRS 3101-3102
'ERS 3201-3202
)ASDI/Medicare/Altemative 3301-3302
Iealth and Welfare Benefits 3401-3402
lnemployment Insurance 3501-3502
Yorkers' Compensation 3601-3602
Zetiree Benefits 3701-3702
'ERS Reduction 3801-3802
ether Employee Benefits 3901-3902
TOTAL, EMPLOYEE BENEFITS
0.00 0.00 0.0%
4,873.61 2,173.30 -55.4%
3,746.44 1,823.77 -51.3%
11,763.03 5,449.32 -53.7%
318.20 107.27 -66.3%
1,199.84 584.09 -51.3%
161.56 78.66 -51.3%
1,502.32 930.73 -38.0%
0.00 0.00 0.0%
23,565.00 11,147.14 -52.7%
DOKS AND SUPPLIES
\pproved Textbooks and Core Curricula Materials 4100
3ooks and Other Reference Materials 4200
Materials and Supplies 4300
Noncapitalized Equipment 4400
TOTAL, BOOKS AND SUPPLIES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
alifomia Dept of Education
n Jose Unified nta Clara County
Capital Facilities Fund Expenditures by Object
43 69666 00000 Form
ascription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
ERVICES AND OTHER OPERATING EXPENDITURES
(ravel and Conferences 5200 0.00 0.00 0.0%
nsurance 5400 - 5450 0.00 0.00 0.0%
3perations and Housekeeping Services 5500 0.00 0.00 0.0%
Rentals, Leases, Repairs, and Noncapitalized mprovements 5600
Transfers of Direct Costs - Interfund 5750
Professional/Consulting Services and Operating Expenditures 5800
Communications 5900
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
103,998.00 103,998.00 0.0%
0.00 0.00 0.0%
2,000.00 2,000.00 0.0%
0.00 0.00 0.0%
105 998.00 105 998.00 0.0%
:APITAL 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
TOTAL, CAPITAL OUTLAY
0.00 0.00 0.0%
0.00 0.00 0.0%
350,000.00 300,000.00 -14.3%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
350,000.00 300,000.00 -14.3%
)THER OUTGO (excluding Transfers of Indirect/Direct Support Costs)
Other Transfers Out
All Other Transfers Out to All Others 7299
Debt Service
Debt Service - Interest 7438
Other Debt Service - Principal 7439
TOTAL, OTHER OUTGO (excluding Transfers of Indirect/Direct Support Costs)
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
TRANSFERS OF INDIRECT/DIRECT SUPPORT COSTS
Transfers of Direct Support Costs - Interfund 7380
TOTAL, TRANSFERS OF INDIRECT/DIRECT SUPPORT COSTS
0.00 0.00 0.0%
0.00 0.00 0.0%
TOTAL, EXPENDITURES 529,936.80 440,985.92 -16.8%
;alifomia Dept of Education
Jose Unified Capital Facilities Fund 43 69666 0000001 to Clara County Expenditures by Object Form 2
scription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
'ERFUND TRANSFERS
ITERFUND TRANSFERS IN
)ther Authorized Interfund Transfers In 8919
) TOTAL, INTERFUND TRANSFERS IN
0.00 0.00 0.0%
0.00 0.00 0.0%
ITERFUND TRANSFERS OUT
ro: State School Building Fund/ County School Facilities Fund 7613
Dther Authorized Interfund Transfers Out 7619
)) TOTAL, INTERFUND TRANSFERS OUT
0.00 0.00 0.0%
3,600,000.00 3,200,000.00 -11.1%
3,600,000.00 3,200,000.00 -11.1%
ilifomia Dept of Education , .
in Jose Unified anta Clara County
Capital Facilities Fund Expenditures by Object
43 69666 00001 Form
escription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
1THER SOURCES/USES
SOURCES
Proceeds
Proceeds from Sale/Lease- Purchase of Land/Buildings 8953
Other Sources
Transfers from Funds of Lapsed/Reorganized Districts 8965
Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971
Proceeds from Capital Leases 8972
Proceeds from Lease Revenue Bonds 8973
All Other Financing Sources 8979
(c) TOTAL, SOURCES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
USES
Transfers from Funds of Lapsed/Reorganized Districts 7651
All Other Financing Uses 7699
(d) TOTAL, USES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
CONTRIBUTIONS
Contributions from Unrestricted Revenues 8980
Contributions from Restricted Revenues 8990
(e) TOTAL, CONTRIBUTIONS
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (3,600,000.00) (3,200,000.00) -11.1%
California Dept of Education . _ _
Jose Unified Capital Facilities Fund 43 69666 000000 to Clara County Expenditures by Function Form 2
)escription Function Codes Object Codes 2004105
Estimated Actuals 2005/06 Budget
Percent Difference
L. REVENUES
1) Revenue Limit Sources
2) Federal Revenues
3) Other State Revenues
4) Other Local Revenues
5) TOTAL, REVENUES
8010-8099 0.00 0.00 0.0%
8100-8299 0.00 0.00 0.0%
8300-8599 0.00 0.00 0.0%
8600-8799 4,010,000.00 3,510,000.00 -12.5%
4,010,000.00 3,510,000.00 -12.5%
3. EXPENDITURES (Objects 1000-7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
8) Plant Services
9) Other Outgo
10) TOTAL, EXPENDITURES
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7000-7999
8000-8999
9000-9999 Except
7610-7699
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0,0%
0.00 0.00 0.0%
529,936.80 440,985.92 -16.8%
0.00 0.00 0.0%
529,936.80 440,985.92 -16.8%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 3,480,063.20 3,069,014.08 -11.8%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES
8910-8929
7610-7629
8930-8979
7630-7699
8980-8999
0.00 0.00 0.0%
3,600,000.00 3,200,000.00 -11.1%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
(3,600,000.00) (3,200,000.00) -11.1°A
alifomia Dept of Education
43 69666 00000 Form
Capital Facilities Fund Expenditures by Function
n Jose Unified nta Clara County
Description Function Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (119,936.80)
381,876.89
(130,985.92)
261,940.09
9.2%
-31.4%
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (Fl a + Fl b)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + F1 e)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775
Other Designations (by Resource/Object) 9780
c) Undesignated Amount 9790
d) Unappropriated Amount 9790
0.00 0.00 0.0%
381,876.89 261,940.09 -31.4°A
0.00 0.00 0.0°A
381,876.89 261,940.09 -31.4%
261,940.09 130,954.17 -50.0°
0.00 0.00 0.05
0.00 0.00 0.01
0.00 0.00 0.09
0.00 0.00 0.0°,
0.00 0.00 0.0"
0.00 0.00 0.0'
0.00 0.00 0.0'
0.00 0.00 0.0'
0.00 0.00 0.0'
261,940.09
130,954.17
California Dept of Education
Jose Unified State School Building Lease-Purchase Fund 43 69666 000000 to Clara County Expenditures by Object Form 3
scription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
REVENUES
I) Revenue Limit Sources 8010-8099 0.00 0.00 0.0%
a) Federal Revenue 8100-8299 0.00 0.00 0.0%
3) Other State Revenue 8300-8599 0.00 0.00 0.0%
1) Other Local Revenue 8600-8799 4,336.89 0.00 -100.0%
5TOTAL, REVENUES 4,336.89 0.00 -100.0%
EXPENDITURES
1) Certificated Salaries 1000-1999
2) Classified Salaries 2000-2999
3) Employee Benefits 3000-3999
4) Books and Supplies 4000-4999
5) Services and Other Operating Expenditures 5000-5999
6) Capital Outlay 6000-6999
7) Other Outgo (excluding Transfers of Indirect/Direct 7100-7299, Support Costs) 7400-7499
8) Transfers of Indirect/Direct Support Costs 7300-7399
9) TOTAL, EXPENDITURES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
4,336.89 0.00 -100.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
4,336.89 0.00 -100.0%
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 0.0%
. OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In 8910-8929
b) Transfers Out 7610-7629
2) Other Sources/Uses a) Sources 8930-8979
b) Uses 7630-7699
3) Contributions 8980-8999
4) TOTAL, OTHER FINANCING SOURCES/USES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
- 0.00 0.00 0.0%
alifornia Dept of Education
43 69666 00000 Form
State School Building Lease-Purchase Fund Expenditures by Object
n Jose Unified nta Clara County
)scription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 0.00 0.00 0.0%
FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (F1 a + Fl b)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + Fl e)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775
Other Designations 9780
c) Undesignated Amount 9790
d) Unappropriated Amount 9790
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00
0.00
:;alifomia Dept of Education
lose Unified a Clara County
July 1 buogea tamgie Haopuon) State School Building Lease-Purchase Fund
Expenditures by Object 43 69666 0000000
Form 3C
cription
ISSETS ) Cash a) in County Treasury
1) Fair Value Adjustment to Cash in County Treasury
b) in Banks
c) in Revolving Fund
d) with Fiscal Agent
e) collections awaiting deposit
') Investments
I) Accounts Receivable
Due from Grantor Government
i) Due from Other Funds
i) Stores
r) Prepaid Expenditures
3) Other Current Assets
)) Fixed Assets
LIABILITIES
1) Accounts Payable
2) Due to Grantor Governments
3) Due to Other Funds
4) Current Loans
5) Deferred Revenue
6) Long-Term Liabilities
FUND EQUITY
Ending Fund Balance, June 30 must agree with line F2) (G10 - H7
Object Codes 2004/05
Estimated Actuals 2005/06 Bud et
9110 0.00
9111 0.00
9120 0.00
9130 0.00
9135 0.00
9140 0.00
9150 0.00
9200 0.00
9290 0.00
9310 0.00
9320 0.00
9330 0.00
9340 0.00
9400
0.00
9500 0.00
9590 0.00
9610 0.00
9640 0.00
9650 0.00
9660
0.00
0.00
Resource Codes
)) TOTAL, ASSETS
7) TOTAL, LIABILITIES
Percent Difference
ilifomia Dept of Education
43 69666 0000C Form
State School Building Lease-Purchase Fund Expenditures by Object
Jose Unified ita Clara County
scription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
:DERAL REVENUE
)ther Federal Revenue 8290
- OTAL, FEDERAL REVENUE
0.00 0.00 0.0%
0.00 0.00 0.0%
rHER STATE REVENUE
School Facilities Apportionments 8545
Pass-Through Revenues from State Sources 8587
All Other State Revenue 8590
TOTAL, OTHER STATE REVENUE
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
THER LOCAL REVENUE
Dther Local Revenue
Sales Sale of Equipment/Supplies 8631
Leases and Rentals 8650
Interest 8660
Net Increase (Decrease) in the Fair Value of Investments 8662
Other Local Revenue
All Other Local Revenue 8699
All Other Transfers In From All Others 8799
TOTAL, OTHER LOCAL REVENUE
0.00 0.00 0.0%
0.00 0.00 0.0%
4,336.89 0.00 -100.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
4,336.89 0.00 -100.0%
OTAL, REVENUES 4,336.89 0.00 -100.0%
,alifomia Dept of Education
Jose Unified State School Building Lease-Purchase Fund 43 69666 000000 to Clara County Expenditures by Object Form 3
scription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
ASSIFIED SALARIES
lassified Support Salaries 2200 0.00 0.00 0.0%
lassified Supervisors' and Administrators' Salaries 2300
!erica!, Technical and Office Salaries 2400
ther Classified Salaries 2900
DIAL, CLASSIFIED SALARIES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
1PLOYEE BENEFITS '
TRS 3101-3102
ERS 3201-3202
IASDI/Medicare/Altemative 3301-3302
lealth and Welfare Benefits 3401-3402
Inemployment Insurance 3501-3502
Vorkers' Compensation 3601-3602
tetiree Benefits 3701-3702
'ERS Reduction 3801-3802
)ther Employee Benefits 3901-3902
-OTAL, EMPLOYEE BENEFITS
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
DOKS AND SUPPLIES
3ooks and Other Reference Materials 4200
Materials and Supplies 4300
Ioncapitalized Equipment 4400
TOTAL, BOOKS AND SUPPLIES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
alifomia Dept of Education
43 69666 00001 Form,
State School Building Lease-Purchase Fund Expenditures by Object
in Jose Unified trite Clara County
escription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 I Percent Budget Difference
ERVICES AND OTHER OPERATING EXPENDITURES
Travel and Conferences 5200 0.00 0.00 0.0%
Insurance 5400 - 5450 0.00 0.00 0.0%
Operations and Housekeeping Services 5500 0.00 0.00 0.0%
Rentals, Leases, Repairs, and Noncapitalized Improvements 5600
Transfers of Direct Costs - Interfund 5750
Professional/Consulting Services and Operating Expenditures 5800
Communications 5900
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
:APITAL 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
TOTAL, CAPITAL OUTLAY
0.00 0.00 0.0%
0.00 0.00 ■
0.0%
4,336.89 0.00 -100.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
4,336.89 0.00 -100.0%
ETHER OUTGO (excluding Transfers of Indirect/Direct Support Costs)
Other Transfers Out
Transfers of Pass-Through Revenues To Districts 7211
To County Offices 7212
To JPAs 7213
All Other Transfers Out to All Others 7299
Debt Service
Debt Service - Interest 7438
Other Debt Service - Principal 7439
TOTAL, OTHER OUTGO (excluding Transfers of Indirect/Direct Support Costs)
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
TOTAL, EXPENDITURES 4,336.89 0.00 -100.0%
California Dept of Education
Jose Unified la Clara County
uuly i ouuvut ka7111y. .) State School Building Lease-Purchase Fund
Expenditures by Object 43 69666 000000(
Form 3(
>cription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
'ERFUND TRANSFERS
ITERFUND TRANSFERS IN
): State School Building Fund/ -.;ounty School Facilities Fund :rom: All Other Funds 8913
Dther Authorized Interfund Transfers In 8919
i) TOTAL, INTERFUND TRANSFERS IN
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
ITERFUND TRANSFERS OUT
To: State School Building Fund/ County School Facilities Fund 7613
Other Authorized Interfund Transfers Out 7619
)) TOTAL, INTERFUND TRANSFERS OUT
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
)1ifomia Dept of Education
n Jose Unified nta Clara County
State School Building Lease-Purchase Fund Expenditures by Object
43 69666 0000C Form
ascription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
FHER SOURCES/USES
iOURCES
Proceeds
Proceeds from Sale/Lease- Purchase of Land/Buildings 8953
Other Sources
Transfers from Funds of Lapsed/Reorganized Districts 8965
Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971
Proceeds from Capital Leases 8972
Proceeds from Lease Revenue Bonds 8973
All Other Financing Sources 8979
c TOTAL SOURCES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
USES
Transfers from Funds of Lapsed/Reorganized Districts 7651
(d) TOTAL, USES
0.00 0.00 0.0%
0.00 0.00 0.0%
:ONTRIBUTIONS
Contributions from Unrestricted Revenues 8980
Contributions from Restricted Revenues 8990
le) TOTAL, CONTRIBUTIONS
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0,00 0.0%
-OTAL, OTHER FINANCING SOURCES/USES (a-b+c-d+e) 0.00 0.00 0.0%
;alifomia Dept of Education
ose Unified I Clara County
State School Building Lease-Purchase Fund Expenditures by Function
43 69666 0000000 Form 30
ascription Function Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
REVENUES
1) Revenue Limit Sources
2) Federal Revenues
3) Other State Revenues
4) Other Local Revenues
5) TOTAL, REVENUES
8010-8099 0.00 0.00 0.0%
8100-8299 0.00 0.00 0.0%
8300-8599 0.00 0.00 0.0%
8600-8799 4,336.89 0.00 -100.0%
4,336.89 0.00 -100.0%
. EXPENDITURES (Objects 1000-7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
8) Plant Services
9) Other Outgo
10) TOTAL, EXPENDITURES
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7000-7999
8000-8999
9000-9999 Except
7610-7699
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
4,336.89 0.00 -100.0%
0.00 0.00 0.0%
4,336.89 0.00 -100.0%
1 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 0.0%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES
8910-8929
7610-7629
8930-8979
7630-7699
8980-8999
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
31ifomia Dept of Education
Jose Unified la Clara County
State School Building Lease-Purchase Fund Expenditures by Function
43 69666 0000C Form
Description Function Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 0.00 0.00 0.0%
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (Fla + Fl b)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + Fie)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775
Other Designations (by Resource/Object) 9780
c) Undesignated Amount 9790
d) Unappropriated Amount 9790
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0°/
0.00 0.00 0.05
0.00 0.00 0.05
0.00 0.00 0.09
0.00 0.00 0.09
0.00 0.00 0.01;
0.00 0.00 0.0`.
0.00 0.00 0.0'
0.00 0.00 0.0'
0.00 0.00 0.0'
0.00 0.00 0.0'
0.00
0.00
.:alifomia Dept of Education
..Y Jose Unified County School Facilities Fund 43 69666 00000C
ita Clara County Expenditures by Object Form
scription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
REVENUES
1) Revenue Limit Sources 8010-8099 0.00 0.00 0.0%
2) Federal Revenue 8100-8299 0.00 0.00 0.0%
3) Other State Revenue 8300-8599 0.00 0.00 0.0%
4) Other Local Revenue 8600-8799
5) TOTAL, REVENUES
(977,620.00) 0.00 -100.0%
(977,620.00) 0.00 -100.0%
EXPENDITURES
1) Certificated Salaries 1000-1999
2) Classified Salaries 2000-2999
3) Employee Benefits 3000-3999
4) Books and Supplies 4000-4999
5) Services and Other Operating Expenditures 5000-5999
6) Capital Outlay 6000-6999
7) Other Outgo (excluding Transfers of Indirect/Direct 7100-7299, Support Costs) 7400-7499
8) Transfers of Indirect/Direct Support Costs 7300-7399
9) TOTAL, EXPENDITURES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
42,261.26 0.00 -100.0%
0.00 0.00 0.0%
14,970,195.74 0.00 -100.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
15,012,457.00 0.00 -100.0%
. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (15,990,077.00) 0.00 -100.0%
. OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In 8910-8929
b) Transfers Out 7610-7629
2) Other Sources/Uses a) Sources 8930-8979
b) Uses 7630-7699
3) Contributions 8980-8999
4) TOTAL, OTHER FINANCING SOURCES/USES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
alifomia Dept of Education
in Jose Unified County School Facilities Fund . 43 69666 0000 rota Clara County Expenditures by Object Form
escription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (15,990,077.00) 0.00 -100.0%
. FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (Fl a + Fl b)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + Fl e)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775
Other Designations 9780
c) Undesignated Amount 9790
d) Unappropriated Amount 9790
15,990,077.07 0.07 -100.0%
0.00 0.00 0.0%
15 990,077.07 0.07 -100.0%
0.00 0.00 0.0%
15,990,077.07 0.07 -100.0%
0.07 0.07 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.07
0.07
.7.alifomia Dept of Education
Jose Unified County School Facilities Fund 43 69666 000000( a Clara County Expenditures by Object Form 3:
mription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Percent Budget Difference
4SSETS ) Cash a) in County Treasury 9110 0.00
1) Fair Value Adjustment to Cash in County Treasury 9111 0.00
b) in Banks 9120 0.00
c) in Revolving Fund 9130 0.00
d) with Fiscal Agent 9135 0.00
e) collections awaiting deposit 9140 0.00
?) Investments 9150 0.00
3) Accounts Receivable 9200 0.00
t) Due from Grantor Government 9290 0.00
5) Due from Other Funds 9310 0.00
3) Stores 9320 0.00
7) Prepaid Expenditures 9330 0.00
B) Other Current Assets 9340 0.00
9) Fixed Assets 9400
0) TOTAL, ASSETS 0.00
LIABILITIES
1) Accounts Payable 9500 0.00
2) Due to Grantor Governments 9590 0.00
3) Due to Other Funds 9610 0.00
4) Current Loans 9640 0.00
5) Deferred Revenue 9650 0.00
6) Long-Term Liabilities 9660
7) TOTAL, LIABILITIES 0.00
FUND EQUITY
Ending Fund Balance, June 30 must agree with line F2) (G10 - H7 0.00
lifomia Dept of Education
m Jose Unified mta Clara County
County School Fund Expenditures by Object
43 69666 0000 Form
escription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Bud • et
Percent Difference
EDERAL REVENUE
Other Federal Revenue 8290
TOTAL, FEDERAL REVENUE
0.00 0.00 0.0%
0.00 0.00 0.0%
ITHER STATE REVENUE
School Facilities Apportionments 8545
Pass-Through Revenues from State Sources 8587
All Other State Revenue 8590
TOTAL, OTHER STATE REVENUE
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0% i
0.00 0.00 0.0%
Sales Sale of Equipment/Supplies 8631
Leases and Rentals 8650
Interest 8660
Net Increase (Decrease) in the Fair Value of Investments 8662
Other Local Revenue
All Other Local Revenue 8699
All Other Transfers In From All Others 8799
TOTAL, OTHER LOCAL REVENUE
0.00 0.00 0.0%
0.00 0.00 0.0%
(977,620.00) 0.00 -100.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
(977 620.00) 0.00 -100.0%
TOTAL, REVENUES (977,620.00) 0.00 -100.0%
Dalifomia Dept of Education "I,
Jose Unified County School Facilities Fund 43 69666 00000( to Clara County Expenditures by Object Form
scription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
ASSIFIED SALARIES
lassified Support Salaries 2200
lassified Supervisors' and Administrators' Salaries 2300
lerical, Technical and Office Salaries 2400
ther Classified Salaries 2900
OTAL, CLASSIFIED SALARIES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
1PLOYEE BENEFITS
TRS 3101-3102
ERS 3201-3202
IASDI/Medicare/Alternative 3301-3302
lealth and Welfare Benefits 3401-3402
Inemployment Insurance 3501-3502
Yorkers' Compensation 3601-3602
etiree Benefits 3701-3702
'ERS Reduction 3801-3802
)ther Employee Benefits 3901-3902
'OTAL, EMPLOYEE BENEFITS
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
MKS AND SUPPLIES
3ooks and Other Reference Materials 4200
Aaterials and Supplies 4300
■Ioncapitalized Equipment 4400
-OTAL, BOOKS AND SUPPLIES
0.00 0.00 0.0%
42,261.26 0.00 -100.0%
0.00 0.00 0.0%
42,261.26 0.00 -100.0%
ilifomia Dept of Education
in Jose Unified County School Facilities Fund . 43 69666 000C inta Clara County Expenditures by Object Forrr
escription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
ERVICES AND OTHER OPERATING EXPENDITURES
Travel and Conferences 5200 0.00 0.00 0.0%
Insurance 5400 - 5450
Operations and Housekeeping Services 5500
Rentals, Leases, Repairs, and Noncapitalized Improvements 5600
Transfers of Direct Costs - Interfund 5750
Professional/Consulting Services and Operating Expenditures 5800
Communications 5900
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
:APITAL 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
TOTAL, CAPITAL OUTLAY
0.00 0.00 0.0%
0.00 0.00 0.0%
14,970,195.74 0.00 -100.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
14,970,195.74 0.00 -100.0%
3THER OUTGO (excluding Transfers of Indirect/Direct Support Costs)
Other Transfers Out
Transfers of Pass-Through Revenues To Districts 7211
To County Offices 7212
To JPAs 7213
All Other Transfers Out to All Others 7299
Debt Service
Debt Service - Interest 7438
Other Debt Service - Principal 7439
TOTAL, OTHER OUTGO (excluding Transfers of Indirect/Direct Support Costs)
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
TOTAL, EXPENDITURES 15,012,457.00 0.00 -100.0%
.1alifomia Dept of Education
Jose Unified County School Facilities Fund 43 69666 000000 to Clara County Expenditures by Object Form 3
scription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
"ERFUND TRANSFERS
ITERFUND TRANSFERS IN
x State School Building Fund/ bounty School Facilities Fund =rom: All Other Funds 8913
Dther Authorized Interfund Transfers In 8919
t) TOTAL, INTERFUND TRANSFERS IN
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
ITERFUND TRANSFERS OUT
To: State School Building Fund/ County School Facilities Fund 7613
Dther Authorized Interfund Transfers Out 7619
)) TOTAL, INTERFUND TRANSFERS OUT
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
lifomia Dept of Education
43 69666 00001 Form
County School Facilities Fund Expenditures by Object
n Jose Unified ,nta Clara County
escription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
THER SOURCES/USES
SOURCES
Proceeds
Proceeds from Sale/Lease- Purchase of Land/Buildings 8953
Other Sources
Transfers from Funds of Lapsed/Reorganized Districts 8965
Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971
Proceeds from Capital Leases 8972
Proceeds from Lease Revenue Bonds 8973
All Other Financing Sources 8979
(c) TOTAL, SOURCES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
USES
Transfers from Funds of Lapsed/Reorganized Districts 7651
(d) TOTAL, USES
0.00 0.00 0.0%
0.00 0.00 0.0%
:ONTRIBUTIONS
Contributions from Unrestricted Revenues 8980
Contributions from Restricted Revenues 8990
(e) TOTAL, CONTRIBUTIONS
- 0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
TOTAL, OTHER FINANCING SOURCES/USES (a-b+c-d+e) 0.00 0.00 0.0%
Dalifornia Dept of Education
Jose Unified County School Facilities Fund 43 69666 000000( la Clara County Expenditures by Function Form 3!
lescription Function Codes Object Codes 2004105
Estimated Actuals 2005/06 Budget
Percent Difference
L. REVENUES
1) Revenue Limit Sources
2) Federal Revenues
3) Other State Revenues
4) Other Local Revenues
5) TOTAL, REVENUES
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7000-7999
8000-8999
9000-9999
8010-8099 0.00 0.00 0.0%
8100-8299 0.00 0.00 0.0%
8300-8599 0.00 0.00 0.0%
8600-8799
Except
7610-7699
(977,620.00) 0.00 -100.0%
(977,620.00)
0.00
0.00
0.00
-100.0%
0.0%
3. EXPENDITURES (Objects 1000-7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
8) Plant Services
9) Other Outgo
10) TOTAL, EXPENDITURES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
15,012,457.00 0.00 -100.0%
0.00 0.00 0.0%
15,012,457.00 0.00 -100.0%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (15,990,077.00) 0.00 -100.0%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES
8910-8929
7610-7629
8930-8979
7630-7699
8980-8999
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
alifomia Dept of Education
43 69666 00001 Form
County School Facilities Fund Expenditures by Function
in Jose Unified Intl Clara County
Description Function Codes Object Codes 2004/05
Estimated Actuals 2005/06 Bud • et
Percent Difference
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (15,990,077.00) 0.00
0.07
-100.0°A
-100.00/
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (Fla + Fl b)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + Fie)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775
Other Designations (by Resource/Object) 9780
c) Undesignated Amount 9790
d) Unappropriated Amount 9790
15,990,077.07
0.00 0.00 0.05
15,990,077.07 0.07 -100.05
0.00 0.00 0.05
15,990,077.07 0.07 -100.09
0.07 0.07 0.05
0.00 0.00 0.0'
0.00 0.00 0.0'
0.00 0.00 0.0'
0.00 0.00 0.0'
0.00 0.00 0.0'
0.00 0.00 0.0'
0.00 0.00 0.0
0.00 0.00 0.0
0.00 0.00 0.0
0.07
0.07
3alifomia Dept of Education
lose Unified Clara County
JUly i ouuyet koti lye PM.11.4,LIL11 I)
Bond Interest and Redemption Fund Expenditures by Object
43 69666 0000000 Form 51
cription Resource Codes Ob'ect Codes 2004/05
Estimated Actuals 2005/06 Bud • et
Percent Difference
tEVENUES
) Revenue Limit Sources 8010-8099 0.00 0.00 0.0%
) Federal Revenue 8100-8299 0.00 0.00 0.0%
) Other State Revenue 8300-8599 241,997.00 241,997.00 0.0%
) Other Local Revenue 8600-8799 23,187,975.00 23,187,975.00 0.0%
) TOTAL, REVENUES 23,429,972.00
0.00
23,429,972.00
0.00
0.0%
0.0%
EXPENDITURES
) Certificated Salaries 1000-1999
) Classified Salaries 2000-2999
I) Employee Benefits 3000-3999
I) Books and Supplies 4000-4999
5) Services and Other Operating Expenditures 5000-5999
5) Capital Outlay 6000-6999
r) Other Outgo (excluding Transfers of Indirect/Direct 7100-7299, Support Costs) 7400-7499
3) Transfers of Indirect/Direct Support Costs 7300-7399
9) TOTAL, EXPENDITURES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
23,019,756.00 23,019,756.00 0.0%
0.00 0.00 0.0%
23,019,756.00 23,019,756.00 0.0%
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 410,216.00 410,216.00 0.0%
OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In 8910-8929
b) Transfers Out 7610-7629
2) Other Sources/Uses a) Sources 8930-8979
b) Uses 7630-7699
3) Contributions 8980-8999
4) TOTAL, OTHER FINANCING SOURCES/USES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
ilifornia Dept of Education
an Jose Unified Bond interest Redemption Fund 43 69666 0000 3nta Clara County Expenditures by Object Form
escription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 410,216.00 410,216.00 0.0%
. FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (Fla + Fl b)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + Fl e)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775
Other Designations 9780
c) Undesignated Amount 9790
d Una ..ro 'dated Amount 9790
20,756,970.00 21,167,186.00 2.0%
0.00 0.00 0.0%
20,756,970.00 21,167,186.00 2.0%
0.00 0.00 0.0%
20,756,970.00 21,167,186.00 2.0%
21,167,186.00 21,577,402.00 1.9%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
21,167,186.00
21 577 402.00
.:alifomia Dept of Education Ar•C De-4,4.446s.. nnn. 4 n
Jose Unified Bond Interest and Redemption Fund 43 69666 0000001 a Clara County Expenditures by Object Form 5'
;cription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
4SSETS ) Cash a) in County Treasury 9110 0.00
1) Fair Value Adjustment to Cash in County Treasury 9111 0.00
b) in Banks 9120 0.00
c) in Revolving Fund 9130 0.00
d) with Fiscal Agent 9135 0.00
e) collections awaiting deposit 9140 0.00
a) Investments 9150 0.00
3) Accounts Receivable 9200 173,503.00
1) Due from Grantor Government 9290 0.00
5) Due from Other Funds 9310 0.00
3) Stores 9320 0.00
7) Prepaid Expenditures 9330 0.00
B) Other Current Assets 9340 0.00
9) Fixed Assets 9400
0) TOTAL ASSETS 173,503.00
LIABILITIES
1) Accounts Payable 9500 0.00
2) Due to Grantor Govemments 9590 0.00
3) Due to Other Funds 9610 0.00
4) Current Loans 9640 0.00
5) Deferred Revenue 9650 0.00
6) Long-Term Liabilities 9660
7) TOTAL LIABILITIES 0.00
FUND EQUITY
Ending Fund Balance, June 30 must agree with line F2) (G10 - H7) 173,503.00
ilifomia Dept of Education
3n Jose Unified Bond Interest ana Redemption Fund 43 69666 0000 ante Clara County Expenditures by Object Form
lescription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
'EDERAL REVENUE
Other Federal Revenue 8290 0.00 0.00 0.0%
TOTAL, FEDERAL REVENUE 0.00 0.00 0.0%
)THER STATE REVENUE
Tax Relief Subventions Voted Indebtedness Levies
Homeowners' Exemptions 8571
Other Subventions/In-Lieu Taxes 8572
TOTAL, OTHER STATE REVENUE
241,997.00 241,997.00 0.0%
0.00 0.00 0.0%
241,997.00 241,997.00 0.0%
)THER LOCAL REVENUE
Other Local Revenue County and District Taxes Voted Indebtedness Levies
Secured Roll 8611
Unsecured Roll 8612
Prior Years' Taxes 8613
Supplemental Taxes 8614
Penalties and Interest from Delinquent Non-Revenue Limit Taxes 8629
Interest 8660
Net Increase (Decrease) in the Fair Value of Investments 8662
Other Local Revenue
All Other Local Revenue 8699
All Other Transfers In From All Others 8799
TOTAL, OTHER LOCAL REVENUE
20,491,532.00 20,491,532.00 0.0%
1,728,647.00 . 1,728,647.00 0.0%
(7,154.00) (7,154.00) 0.0%
840,410.00 840,410.00 0.0%
0.00 0.00 0.0%
134,540.00 134,540.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
23,187,975.00 23,187,975.00 0.0%
TOTAL, REVENUES 23,429,972.00 23,429,972.00 0.0%
California Dept of Education c arc Finonninl Onnnrlinel _ .7f-tng I n
Jose Unified Bond Interest and Redemption Fund 43 69666 000000 to Clara County Expenditures by Object Form 5
scription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
HER OUTGO (excluding Transfers of Indirect/Direct Support Costs)
ebt Service
Bond Redemptions 7433
Bond Interest and Other Service Charges 7434
Debt Service - Interest 7438
Other Debt Service - Principal 7439
OTAL, OTHER OUTGO (excluding Transfers of Indirect/Direct Support Costs)
13,890,000.00 13,890,000.00 0.0%
9,129,756.00 9,129,756.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
23,019,756.00 23,019,756.00 0.0%
)TAL, EXPENDITURES 23,019,756.00 23,019,756.00 0.0%
alifomia Dept of Education
n Jose Unified nta Clara County
Bond Interest and Redemption Fund Expenditures by Object
43 69666 0000( Form
asmiption Resource Codes Ob'ect Codes 2004/05
Estimated Actuals 2005/06 Budget
0.00
Percent Difference
0.0%
ITERFUND TRANSFERS
NTERFUND TRANSFERS IN
Other Authorized Interfund Transfers In
:a) TOTAL, INTERFUND TRANSFERS IN
8919 0.00
0.00 0.00 0.0%
INTERFUND TRANSFERS OUT
To: General Fund
Other Authorized Interfund Transfers Out
(b) TOTAL, INTERFUND TRANSFERS OUT
7614
7619
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
1THER SOURCES/USES
SOURCES
Other Sources
Transfers from Funds of Lapsed/Reorganized Districts
All Other Financing Sources
(c) TOTAL, SOURCES
8965
8979
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
USES
Transfers from Funds of Lapsed/Reorganized Districts
All Other Financing Uses
(d) TOTAL, USES *
7651
7699
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
TOTAL, OTHER FINANCING SOURCES/USES (a-b+c-d) 0.00 0.00 0.0%
;alifomia Dept of Education
JUly I ouuyeL kotilyie rwupuuli) IJose Unified Tax Override Fund 43 69666 000000 ita Clara County Expenditures by Object Form 5
letkIn Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
REVENUES
1) Revenue Limit Sources 8010-8099 0.00 0.00 0.0%
2) Federal Revenue 8100-8299 0.00 0.00 0.0%
3) Other State Revenue 8300-8599
4) Other Local Revenue 8600-8799
5) TOTAL, REVENUES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
EXPENDITURES
1) Certificated Salaries 1000-1999
2) Classified Salaries 2000-2999
3) Employee Benefits 3000-3999
4) Books and Supplies 4000-4999
5) Services and Other Operating Expenditures 5000-5999
6) Capital Outlay 6000-6999
7) Other Outgo (excluding Transfers of Indirect/Direct 7100-7299, Support Costs) 7400-7499
8) Transfers of Indirect/Direct Support Costs 7300-7399
9) TOTAL, EXPENDITURES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0,0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 0.0%
. OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In 8910-8929
b) Transfers Out 7610-7629
2) Other Sources/Uses a) Sources 8930-8979
b) Uses 7630-7699
3) Contributions 8980-8999
4) TOTAL, OTHER FINANCING SOURCES/USES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
- 0.00 0.00 0.0%
alifomia Dept of Education
1Jose Unified Ita Clara County
Tax Override Fund Expenditures by Object
43 69666 0000C Form
scription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 0.00 0.00 0.0%
FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 3,093.55 3,093.55 0.0%
b) Audit Adjustments 9793
c) As of July 1 - Audited (Fla + Fl b)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + Fle)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775
Other Designations 9780
c) Undesignated Amount 9790
d) Unappropriated Amount 9790
0.00 0.00 0.0%
3,093.55 3,093.55 0.0%
0.00 0.00 0.0%
3,093.55 3,093.55 0.0%
3,093.55 3,093.55 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
3,093.55
3,093.55
:alifomia Dept of Education
Jose Unified to Clara County
July 1 buoget taingie Haopuon) Tax Override Fund
Expenditures by Object 43 69666 000000
Form 5
5cription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
ASSETS I) Cash
a) in County Treasury 9110
1) Fair Value Adjustment to Cash in County Treasury 9111
b) in Banks 9120
c) in Revolving Fund 9130
d) with Fiscal Agent 9135
e) collections awaiting deposit 9140
2) Investments 9150
3) Accounts Receivable 9200
4) Due from Grantor Government 9290
5) Due from Other Funds 9310
6) Stores 9320
7) Prepaid Expenditures 9330
8) Other Current Assets 9340
9) Fixed Assets 9400
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) TOTAL, ASSETS
0.00
LIABILITIES
1) Accounts Payable 9500
2) Due to Grantor Governments 9590
3) Due to Other Funds 9610
4) Current Loans 9640
5) Deferred Revenue 9650
6) Long-Term Liabilities 9660
0.00
0.00
0.00
0.00
0.00
7) TOTAL, LIABILITIES 0.00
FUND EQUITY
Ending Fund Balance, June 30 must agree with line F2) (G10 - H7 0.00
alifomia Dept of Education
n Jose Unified Tax Override Fund 43 69666 0000(
nta Clara County Expenditures by Object Form
escri tion Resource Codes Ob'ect Codes 2004/05
Estimated Actuals 2005/06 Bud • et
Percent Difference
EDERAL REVENUE
Dther Federal Revenue 8290 0.00 0.00 0.0%
TOTAL, FEDERAL REVENUE 0.00 0.00 0.0%
THER STATE REVENUE
Tax Relief Subventions Voted Indebtedness Levies
Homeowners' Exemptions 8571
Other Subventions/In-Lieu Taxes 8572
TOTAL, OTHER STATE REVENUE
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
ITHER LOCAL REVENUE
Other Local Revenue County and District Taxes Voted Indebtedness Levies
Secured Roll 8611
Unsecured Roll 8612
Prior Years' Taxes 8613
Supplemental Taxes 8614
Non-Ad Valorem Taxes Parcel Taxes 8621
Penalties and Interest from Delinquent Non-Revenue Limit Taxes 8629
Interest 8660
Net Increase (Decrease) in the Fair Value of Investments 8662
Other Local Revenue
All Other Local Revenue 8699
TOTAL, OTHER LOCAL REVENUE
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0% 1
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
(DIAL, REVENUES 0.00 0.00 0.0%
:alifomia Dept of Education
Jose Unified a Clara County
ow), I wuuyol. kt..1111y1G
Tax Override Fund Expenditures by Object
43 69666 0000001 Form 5:
;cription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
HER OUTGO (excluding Transfers of Indirect/Direct Support Costs)
Ibt Service
State School Building Repayment 7432
Payments to Original District for Acquisition of Property 7436
)ebt Service - Interest 7438
)ther Debt Service - Principal 7439
DTAL, OTHER OUTGO (excluding Transfers of Indirect/Direct Support Costs)
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
TAL, EXPENDITURES 0.00 0.00 0.0%
3lifomia Dept of Education
i Jose Unified Tax Override Fund 43 69666 00000
its Clara County Expenditures by Object Form
scription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
TERFUND TRANSFERS
NTERFUND TRANSFERS IN
Other Authorized Interfund Transfers In 8919
a) TOTAL, INTERFUND TRANSFERS IN
0.00 0.00 0.0%
0.00 0.00 0.0%
NTERFUND TRANSFERS OUT
Other Authorized Interfund Transfers Out 7619
b) TOTAL, INTERFUND TRANSFERS OUT
0.00 0.00 0.0%
0.00 0.00 0.0%
THER SOURCES/USES
SOURCES
Other Sources County School Bldg Aid 8961
Transfers from Funds of Lapsed/Reorganized Districts 8965
(c) TOTAL, SOURCES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
USES
Transfers from Funds of Lapsed/Reorganized Districts 7651
(d) TOTAL, USES
0.00 0.00 0.0%
0.00 0.00 0.0%
'OTAL, OTHER FINANCING SOURCES/USES (a - b + c - d) 0.00 0.00 0.0%
:alifornia Dept of Education
Jose Unified a Clara County
■JUly I 1-.1.4lJUGI. Ibp. ',LA./1..1,011j
Tax Override Fund Expenditures by Function
43 69666 0000000 Form 53
ascription Function Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
. REVENUES
1) Revenue Limit Sources
2) Federal Revenues
3) Other State Revenues
4) Other Local Revenues
5 TOTAL REVENUES
8010-8099 0.00 0.00 0.0%
8100-8299 0.00 0.00 0.0%
8300-8599 0.00 0.00 0.0%
8600-8799 0.00 0.00 0.0%
0.00 0.00 0.0%
I. EXPENDITURES (Objects 1000 -7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
8) Plant Services
9) Other Outgo
10) TOTAL, EXPENDITURES
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7000-7999
8000-8999
9000-9999 Except
7610-7699
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0,0%
0.00 0.00 0.0%
0.00 0.00 0,0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 0.0%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES
8910-8929
7610-7629
8930-8979
7630-7699
8980-8999
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
alifornia Dept of Education
Jose Unified Ita Clara County
Tax Override Fund - Expenditures by Function
43 69666 00000 Form
Descri tion Function Codes Ob ect Codes 2004/05
Estimated Actuals 2005/06 Bud et
Percent Difference
E. NET INCREASE (DECREASE) IN FUND BALANCE C + D4 0.00 0.00 0.0%
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (Fla + Fl b)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + Fie)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775
Other Designations (by Resource/Object) 9780
c) Undesignated Amount 9790
d) Unappropriated Amount 9790
3,093.55 3,093.55 0.0%
0.00 0.00 0.0%
3,093.55 3,093.55 0.0%
0.00 0.00 0.0%
3,093.55 3,093.55 0.0%
3,093.55 3,093.55 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0°F
0.00 0.00 0.05
0.00 0.00 0.05
0.00 0.00 0.05
0.00 0.00 0.05
0.00 0.00 0.09
0.00 0.00 0.09
0.00 0.00 0.09
3,093.55
3,093.55
lalifomia Dept of Education
1 Jose Unified Self-Insurance Fund- 43 69666 00000C ita Clara County Expenses by Object Form E
scription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
REVENUES
1) Revenue Limit Sources 8010-8099 0.00 0.00 0.0%
2) Federal Revenue 8100-8299 0.00 0.00 0.0%
3) Other State Revenue 8300-8599
4) Other Local Revenue 8600-8799
5) TOTAL, REVENUES ,
0.00 0.00 0.0%
27,250,503.75 28,046,953.13 2.9%
27,250,503.75 28,046,953.13 2.9%
EXPENSES
1) Certificated Salaries 1000-1999
2) Classified Salaries 2000-2999
3) Employee Benefits 3000-3999
4) Books and Supplies 4000-4999
5) Services and Other Operating Expenses 5000-5999
6) Depreciation 6000-6999
7) Other Outgo (excluding Transfers of Indirect/Direct 7100-7299, Support Costs) 7400-7499
8) Transfers of Indirect/Direct Support Costs 7300-7399
9) TOTAL, EXPENSES
0.01 0.00 -100.0%
119,605.47 125,843.36 5.2%
43,643.40 53,388.61 22.3%
11,135.00 11,135.00 0.0%
23,645,946.30 24,223,808.52 2.4%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
23,820,330.18 24,414,175.49 2.5%
. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 3,430,173.57 3,632,777.64 5.9%
. OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In 8910-8929
b) Transfers Out 7610-7629
2) Other Sources/Uses a) Sources 8930-8979
b) Uses 7630-7699
3) Contributions 8980-8999
4) TOTAL, OTHER FINANCING SOURCES/USES
0.00 0.00 0.0%
3,000,000.00 0.00 -100.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
(3,000,000.00) 0.00 -100.0%
alifomia Dept of Education me C ...IN". 4 el
Jose Unified a Clara County
Self-Insurance Fund Expenses by Object
43 69666 00000C Form 6
>cription Resource Codes Object Codes 2004105
Estimated Actuals 2005106 Budget
Percent Difference
VET INCREASE (DECREASE) IN NET ASSETS (C + D4) 430,173.57 3,632,777.64 744.5%
VET ASSETS
I) Beginning Net Assets a) As of July 1 - Unaudited 9791 5,540,133.40 5,970,306.97 7.8%
b) Audit Adjustments 9793
c) As of July 1 - Audited (Fla + Fl b)
d) Other Restatements 9795
e) Adjusted Beginning Net Assets
2) Ending Net Assets, June 30 (E + Fl e)
Components of Ending Net Assets a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775
Other Designations 9780
c) Undesignated Amount 9790
d) Unappropriated Amount 9790
0.00 0.00 0.0%
5,540,133.40 5,970,306.97 7.8%
0.00 0.00 0.0%
5,540,133.40 5,970,306.97 7.8%
5,970,306.97 9,603,084.61 60.8%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
5,970,306.97
9,603,084.61
:alifomia Dept of Education
Jose Unified Self-Insurance Fund 43 69666 0000001 is Clara County Expenses by Object Form 6
;caption Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
ASSETS
Cash a) in County Treasury 9110 0.00
1) Fair Value Adjustment to Cash in County Treasury 9111 0.00
b) in Banks 9120 0.00
c) in Revolving Fund 9130 0.00
d) with Fiscal Agent 9135 0.00
e) collections awaiting deposit 9140 0.00
2) Investments 9150 0.00
3) Accounts Receivable 9200 0.00
4) Due from Grantor Govemment 9290 0.00
5) Due from Other Funds 9310 0.00
5) Stores 9320 0.00
7) Prepaid Expenditures 9330 0.00
8) Other Current Assets 9340 0.00
9) Fixed Assets a) Land 9410 0.00
b) Land Improvements 9420 0.00
c) Accumulated Depreciation - Land Improvements 9425 0.00
d) Buildings 9430 0.00
e) Accumulated Depreciation - Buildings 9435 0.00
f) Equipment 9440 0.00
g) Accumulated Depreciation - Equipment 9445 0.00
h) Work in Progress 9450 0.00
10) TOTAL, ASSETS 0.00
alifornia Dept of Education • .-.
2005/06 Budget
Percent Difference
Jose unmea Self-Insurance Fund 43 69666 0000( nta Clara County Expenses by Object Form
ascription Resource Codes Object Codes 2004/05
Estimated Actuals
. LIABILITIES
1) Accounts Payable 9500
2) Due to Grantor Governments 9590
3) Due to Other Funds 9610
4) Current Loans 9640
5) Deferred Revenue 9650
6) Long-Term Liabilities a) Other Postemployment Benefits 9664
b) Compensated Absences 9665
c) COPs Payable 9666
d) Capital Leases Payable 9667
e) Lease Revenue Bonds Payable 9668
f) Other General Long-Term Liabilities 9669
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
7) TOTAL, LIABILITIES 0.00
NET ASSETS
Net Assets, June 30 must agree with line F2) (G10 - H7 0.00
lifornia Dept of Education CS Financial Reporting Software - 2005.1.0
Jose Unified Self-Insurance Fund 43 69666 000000 to Clara County Expenses by Object Form 6
scription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
HER LOCAL REVENUE
ther Local Revenue
Sales Sale of Equipment/Supplies 8631
Interest 8660
Net Increase (Decrease) in the Fair Value of Investments 8662
Fees and Contracts
In-District Premiums/ Contributions 8674
All Other Fees and Contracts 8689
Other Local Revenue
All Other Local Revenue 8699
All Other Transfers In From All Others 8799
OTAL, OTHER LOCAL REVENUE
0.00 0.00 0.0%
124,781.01 136,149.36 9.1%
0.00 0.00 0.0%
27,017,361.25 27,802,443.77 2.9%
0.00 0.00 0.0%
108,361.49 108,360.00 0.0%
0.00 0.00 0.0%
27,250,503.75 28,046,953.13 2.9%
)TAL REVENUES 27 250 503.75 28 046,953.13 2.9%
3lifornia Dept of Education
n Jose Unified 'rite Clara County
Self-Insurance Fund Expenses by Object
43 69666 00001 Form
escription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Bud • et
Percent Difference
ERTIFICATED SALARIES
Certificated Pupil Support Salaries 1200 0.00 0.00 0.0%
Certificated Supervisors' and Administrators' Salaries 1300 0.01 0.00 -100.0%
TOTAL, CERTIFICATED SALARIES 0.01 0.00 -100.0%
LASSIFIED SALARIES
Classified Support Salaries 2200
Classified Supervisors' and Administrators' Salaries 2300
Clerical, Technical and Office Salaries 2400
Other Classified Salaries 2900
TOTAL, CLASSIFIED SALARIES
0.00 0.00 0.0%
11,728.04 10,555.19 -10.0%
94,492.38 105,249.38 11.4%
13,385.05 10,038.79 -25.0%
119,605.47 125,843.36 5.2%
EMPLOYEE BENEFITS
STRS 3101-3102
PERS 3201-3202
OASDI/Medicare/Alternative 3301-3302
Health and Welfare Benefits 3401-3402
Unemployment Insurance 3501-3502
Workers' Compensation 3601-3602
Retiree Benefits 3701-3702
PERS Reduction 3801-3802
Other Employee Benefits 3901-3902
TOTAL, EMPLOYEE BENEFITS
0.00 0.00 0.0%
12,685.79 10,556.70 -16.8%
9,441.67 8,762.54 -7.2%
13,244.00 25,808.12 94.9%
835.14 521.07 -37.6%
3,147.65 2,837.16 -9.9%
378.26 382.08 1.0%
3,910.89 4,520.94 15.6%
0.00 0.00 0.0%
43,643.40 53,388.61 22.3%
BOOKS AND SUPPLIES
Books and Other Reference Materials 4200
Materials and Supplies 4300
Noncapitalized Equipment 4400
TOTAL, BOOKS AND SUPPLIES
0.00 0.00 0.0%
11,135.00 11,135.00 0.0%
0.00 0.00 0.0%
11,135.00 11,135.00 0.0%
Dalifomia Dept of Education
'Jose Unified Self-Insurance Fund 43 69666 00000C ita Clara County Expenses by Object Form E
scription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
:RVICES AND OTHER OPERATING EXPENSES
ravel and Conferences 5200
ues and Memberships 5300
isurance 5400 - 5450
Iperations and Housekeeping Services 5500
ientals, Leases, Repairs, and Noncapitalized
nprovements 5600
ransfers of Direct Costs - Interfund 5750
'rofessional/Consulting Services and Dperating Expenditures 5800
;ommunications 5900
-OTAL, SERVICES AND OTHER OPERATING EXPENSES
731.87 1,000.00 36.6%
0.00 0.00 0.0%
463,777.59 290,000.00 -37.5%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
23,181,336.84 23,932,708.52 3.2%
100.00 100.00 0.0%
23,645,946.30 24,223,808.52 2.4%
EPRECIATION
)epreciation Expense 6900
-OTAL, DEPRECIATION
0.00 0.00 0.0%
0.00 0.00 0.0%
)TAL, EXPENSES 23,820,330.18 24,414,175.49 2.5%
alifomia Dept of Education . .
Jose Unified Self-Insurance Fund 43 69666 00000
lta Clara County Expenses by Object Form
iscri • tion Resource Codes Ob'ect Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
TERFUND TRANSFERS
NTERFUND TRANSFERS IN
Other Authorized Interfund Transfers In 8919
a) TOTAL, INTERFUND TRANSFERS IN
0.00 0.00 0.0%
0.00 0.00 0.0%
NTERFUND TRANSFERS OUT
Other Authorized Interfund Transfers Out 7619
b) TOTAL, INTERFUND TRANSFERS OUT
3,000,000.00 0.00 -100.0%
3,000,000.00 0.00 -100.0%
THER SOURCES/USES
SOURCES
Other Sources
Transfers from Funds of Lapsed/Reorganized Districts 8965
(c) TOTAL, SOURCES
0.00 0.00 0.0%
0.00 0.00 0.0%
USES
Transfers from Funds of Lapsed/Reorganized Districts 7651
(d) TOTAL, USES
0.00 0.00 0.0%
0.00 0.00 0.0%
'OTAL, OTHER FINANCING SOURCES/USES (a - b + c - d) (3,000,000.00) 0.00 -100.0%
;alifomia Dept of Education
vuoy i-ouvycl. kvie
Jose Unified Self-Insurance Fund 43 69666 000000C a Clara County Expenses by Function Form 6-4
escription Function Codes Object Codes 2004/05
Estimated Actuals 2005106 Budget
Percent Difference
,. REVENUES
1) Revenue Limit Sources
2) Federal Revenues
3) Other State Revenues
4) Other Local Revenues
5) TOTAL, REVENUES
8010-8099 0.00 0.00 0.0%
8100-8299 0.00 0.00 0.0%
8300-8599 0.00 0.00 0.0%
8600-8799 27,250,503.75 28,046,953.13 2.9%
27,250,503.75 28,046,953.13 2.9%
I. EXPENSES (Objects 1000 -7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
8) Plant Services
9) Other Outgo
10) TOTAL, EXPENSES
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7000-7999
8000-8999
9000-9999 Except
7610-7699
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
23,820,330.18 24,414,175.49 2.5%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
23,820,330.18 24,414,175.49 2.5%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 3,430,173.57 3 632 777.64 5.9%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES
8910-8929
7610-7629
8930-8979
7630-7699
8980-8999
0.00 0.00 0.0%
3,000,000.00 0.00 -100.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
(3,000,000.00) 0.00 -100.0%
ilifomia Dept of Education
Jose Unified -de Clara County
.1.11y I 1.01.4,1U1G4. 1, VIG
Self-Insurance Fund Expenses by Function
43 69666 00000 Form
Description Function Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
E. NET INCREASE (DECREASE) IN NET ASSETS (C + D4) 430,173.57 3,632,777.64 744.5%
F. NET ASSETS
1) Beginning Net Assets a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (Fla + Fl b)
d) Other Restatements 9795
e) Adjusted Beginning Net Assets
2) Ending Net Assets, June 30 (E + Fie)
Conponents of Ending Net Assets a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775
Other Designations (by Resource/Object) 9780
c) Undesignated Amount 9790
d) Unappropriated Amount 9790
5,540,133.40 5,970,306.97 7.8%
0.00 0.00 0.0%
5,540,133.40 5,970,306.97 7.8%
0.00 0.00 0.0%
5,540,133.40 5,970,306.97 7.8°A
5,970,306.97 9,603,084.61 60.8°
0.00 0.00 0.0°1
0.00 0.00 0.0
0.00 0.00 0.05
0.00 0.00 0.01
0.00 0.00 0.09
0.00 0.00 0.09
0.00 0.00 0.0c,
0.00 0.00 0.0'
0.00 0.00 0.0'
5,970,306.97
9 603 084 61
:alifomia Dept of Education
July 1 imager tAingle muopuonj ose Unified Retiree Benefit Fund 43 69666 0000000
[ Clara County Expenses by Object Form 71
:ription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
EVENUES
1Revenue Limit Sources 8010-8099 0.00 0.00 0.0%
1 Federal Revenue 8100-8299 0.00 0.00 0.0%
) Other State Revenue 8300-8599 0.00 0.00 0.0%
) Other Local Revenue 8600-8799 6,384,221.01 6,314,191.01 -1.1%
TOTAL REVENUES 6 384 221.01 6 314 191.01 -1.1%
EXPENSES
) Certificated Salaries 1000-1999
!) Classified Salaries 2000-2999
I) Employee Benefits 3000-3999
I) Books and Supplies 4000-4999
i) Services and Other Operating Expenses 5000-5999
5) Depreciation 6000-6999
r) Other Outgo (excluding Transfers of Indirect/Direct 7100-7299, Support Costs) 7400-7499
B) Transfers of Indirect/Direct Support Costs 7300-7399
9) TOTAL, EXPENSES ,
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 '0.0%
6,384,221.00 6,314,190.60 -1.1%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
6,384,221.00 6,314,190.60 -1.1%
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.01 0.41 4000.0%
OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In 8910-8929
b) Transfers Out 7610-7629
2) Other Sources/Uses a) Sources 8930-8979
b) Uses 7630-7699
3) Contributions 8980-8999
4) TOTAL, OTHER FINANCING SOURCES/USES
0.00 0.00 0.0%
. 0.00 0.00 .
0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
nlifnmia riant of Iratinn
n Jose Unified nta Clara County
- - - - - Retiree Benefit Fund Expenses by Object
43 69666 0000( Form
ascription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
NET INCREASE (DECREASE) IN NET ASSETS (C + D4) 0.01 0.41 4000.0%
NET ASSETS
1) Beginning Net Assets a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (Fl a + F1 b)
d) Other Restatements 9795
e) Adjusted Beginning Net Assets
2) Ending Net Assets, June 30 (E + Fie)
Components of Ending Net Assets a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775
Other Designations 9780
c) Undesignated Amount 9790
d Una ..ro. dated Amount 9790
57,851.64 57,851.65 0.0%
0.00 0.00 0.0%
57,851.64 57,851.65 0.0%
0.00 0.00 0.0%
57,851.64 57,851.65 0.0%
57,851.65 57,852.06 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
57,851.65
57 852.06
:alifomia Dept of Education . .
Jose Unified Retiree Benefit Fund 43 69666 0000001 to Clara County Expenses by Object Form 7
scription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
ASSETS
1) Cash a) in County Treasury 9110 0.00
1) Fair Value Adjustment to Cash in County Treasury 9111 0.00
b) in Banks 9120 0.00
c) in Revolving Fund 9130 0.00
d) with Fiscal Agent 9135 0.00
e) collections awaiting deposit 9140 0.00
2) Investments 9150 0.00
3) Accounts Receivable 9200 0.00
4) Due from Grantor Government 9290 0.00
5) Due from Other Funds 9310 0.00
6) Stores 9320 0.00
7) Prepaid Expenditures 9330 0.00
8) Other Current Assets 9340 0.00
9) Fixed Assets 9400
0) TOTAL, ASSETS 0.00
LIABILITIES
1) Accounts Payable 9500 0.00
2) Due to Grantor Governments 9590 0.00
3) Due to Other Funds 9610 0.00
4) Current Loans 9640 0.00
5) Deferred Revenue 9650 0.00
6) Long-Term Liabilities a) Other Postemployment Benefits 9664 0.00
b) Compensated Absences 9665 0.00
c) COPs Payable 9666 0.00
d) Capital Leases Payable 9667 0.00
e) Lease Revenue Bonds Payable 9668 0.00
f) Other General Long-Term Liabilities 9669 0.00
7) TOTAL, LIABILITIES 0.00
NET ASSETS
Net Assets, June 30 must agree with line F2) (G10 - H7 0.00
alifomia Dept of Education
Jose Unified Retiree Benefit Fund 43 69666 000000 to Clara County Expenses by Object Form 7
scription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
HER LOCAL REVENUE
ther Local Revenue
Interest 8660
Net Increase (Decrease) in the Fair Value of Investments 8662
Fees and Contracts
In-District Premiums/ Contributions 8674
Other Local Revenue
All Other Local Revenue 8699
"OTAL, OTHER LOCAL REVENUE
0.01 0.01 0.0%
0.00 0.00 0.0%
6,384,221.00 6,314,191.00 -1.1%
0.00 0.00 0.0%
6,384,221.01 6,314,191.01 -1.1%
)TAL, REVENUES 6,384,221.01 6,314,191.01 -1.1%
:alifornia Dept of Education
. , Jose Unified Retiree Benefit Fund 43 69666 000000( a Clara County Expenses by Object Form 71
cription Resource Codes Object Codes 2004/05
Estimated Actuals 2005/06 Budget
Percent Difference
WICES AND OTHER OPERATING EXPENSES
3fessional/Consulting Services and perating Expenditures 5800
)TAL, SERVICES AND OTHER OPERATING EXPENSES
6,384,221.00 6,314,190.60 -1.1%
6,384,221.00 6,314,190.60 -1.1%
FAL, EXPENSES 6,384,221.00 6,314,190.60 -1.1%
lifornia Dept of Education r•C ntlrl. 4
Jose Unified a Clara County
/- sus./V•0•01 , ./
Retiree Benefit Fund Expenses by Object
43 69666 000000i Form 7
;cription Resource Codes Object Codes 2004/05
Estimated Actuals 2005106 Budget
Percent Difference
ERFUND TRANSFERS
TERFUND TRANSFERS IN
)ther Authorized Interfund Transfers In
) TOTAL, INTERFUND TRANSFERS IN
8919 0.00 0.00 0.0%
0.00 0.00 0.0%
ITERFUND TRANSFERS OUT
Other Authorized Interfund Transfers Out
)) TOTAL, INTERFUND TRANSFERS OUT
7619 0 00 0.00 0.0%
0.00 0 00 0.0%
HER SOURCES/USES
;OURCES
Other Sources
Transfers from Funds of Lapsed/Reorganized Districts
All Other Financing Sources
c) TOTAL, SOURCES
8965
8979
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
JSES
Transfers from Funds of Lapsed/Reorganized Districts
All Other Financing. Uses
(d) TOTAL, USES
7651
7699
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
•OTAL, OTHER FINANCING SOURCES/USES (a - b + c - d) 0.00 0.00 0.0%
1:alifomia Dept of Education
July I ouuyet (oinyie rAut)ption) in Jose Unified Average Daily Attendance 43 69666 000000( [nta Clara County Form
escription
2004/05 Estimated Actuals 2005/06 Budget
P-2 ADA Annual ADA Revenue Limit
ADA Estimated P-2 ADA
Estimated Annual ADA
Estimated Revenue Limit
ADA LEMENTARY
General Education 30,592.90 20,224.00 20,224.00 30,225.00 a. Kindergarten 2,287.83 2,287.83 b. Grades One through Three 7,012.10 7,012.10 c. Grades Four through Six 7,034.80 7,034.80 d. Grades Seven and Eight e. Opportunity Schools f. Home and Hospital g. Community Day Schools
4,479.48 4,479.48
!. Special Education a. Special Day Class b. Skilled Nursing Facility - E.C. 56836.16 c. NPS - E.C. 56366(a)(7) d. NPS - E.C. 56836.16
613.62 613.62 614.00 614.00
17.92 17.92 22.00 22.00
1. TOTAL ELEMENTARY 21,445.75 21,445.75 30,592.90 20,860.00 20,860.00 30,225.00 IIGH SCHOOL 1. General Education 8,183.00 8,183.00
a. Grades Nine through Twelve 7,853.87 7,853.87 b. Continuation Education c. Opportunity Schools d. Home and Hospital
355.62 355.06
3.85 3.85 e. Community Day Schools 45.81 45.81
5. Special Education a. Special Day Class b. Skilled Nursing Facility - E.C. 56836.16 c. NPS - E.C. 56366(a)(7) d. NPS - E.C. 56836.16
231.58 231.58 231.00 231.00
2.33 2.33 2.00 2.00
3. TOTAL HIGH SCHOOL 8,493.06 8,492.50 0.00 8,416.00 8,416.00 0.0( :OUNTY SUPPLEMENT 7. County Community Schools
a. Elementary b. High School
3. Special Education a. Special Day Class - Elementary b. Special Day Class - High School c. Skilled Nursing Facility - Elementary d. Skilled Nursing Facility - High School e. NPS, Nonsectarian - Elementary f. NPS, Nonsectarian - High School g. NPS/LCI - Elementary h. NPS/LCI - High School
9. TOTAL, ADA REPORTED BY COUNTY OFFICES
119.04 119.04 125.00 125.00
5.90 5.90 7.00 7.00
124.94 124.94 0.00 132.00 132.00 0.01 10. TOTAL, K-12 ADA
(sum lines 3, 6, and 9) 11. ADA for Necessary Small Schools
also included in lines 3 and 6. 12. REGIONAL OCCUPATIONAL
CENTERS & PROGRAMS
30,063.75
668.66
30,063.19
668.66
30,592.90 29,408.00 29,408.00 30,225.0
667.41 667.41
:alifornia Dept of Education iACS Financial Renortino Software - 2005 1 n
2004/05 Estimated Actuals 2005/06 Budg
P-2 ADA Annual ADA Revenue Limit
ADA Estimated P-2 ADA
Estimated Annual ADA escription
Ln Jose Unified 'nth Clara County
• Average Daily Daily Attendance 43 69666 000000
Form
t
Estimated Revenue Lim
ADA
LASSES FOR ADULTS 3. Concurrently Enrolled Secondary Students 4. Adults Enrolled, State Apportioned 5. Students 21 Years or Older and
Students 19 or Older NOT Continuously Enrolled Since Their 18th Birthday, Participating in Full-Time Independent Study.
6. TOTAL, CLASSES FOR ADULTS (sum lines 13 through 15)
7. Adults in Correctional Facilities 8. TOTAL, ADA
(sum lines 10, 12, 16, and 17)
24.79 24.79 37.20 37.20 1,887.52 1,887.52 1,842.62 1,842.62
57.18 57.18 72.31 72.31
1,969.49 1,969.49 0.00 1,952.13 1,952.13 0.0(
32,701.90 32,701.34 30 592.90 32,027.54 32,027.54 30,225.01 ,UPPLEMENTAL INSTRUCTIONAL HOURS 9. ELEMENTARY 0. HIGH SCHOOL 1. TOTAL, SUPPLEMENTAL INSTRUCTIONAL HOURS
(sum lines 19 and 20)
161,688.00 161,688.00 57,005.00 57,005.00 268,448.00 268,448.00 211,443.00 211,443.00
430,136.00 430,136.00 0.00 268,448.00 268,448.00 0.01 :OMMUNITY DAY SCHOOLS - Additional Funds 2. ELEMENTARY
a. 5th & 6th Hours (ADA) b. 7th & 8th Pupil Hours (Hours)
3. HIGH SCHOOL a. 5th & 6th Hours (ADA) b. 7th & 8th Pupil Hours (Hours)
40.00 40.00 45.00 45.00 35.00 35.00 40.00 40.00
;HARTER SCHOOLS '.4. Block Grant Funded Charters
a. Charters Sponsored by Unified Districts (Only enter ADA for pupils residing in the Unified District)
b. All Other Block Grant Funded Charters 5. Revenue Limit Funded Charters 5. TOTAL, CHARTER SCHOOLS'ADA
(sum lines 24a, 24b and 25) g. SUPPLEMENTAL INSTRUCTIONAL HOURS
177.57 177.57 177.57 117.57
177.57 177.57 0.00 177.57 117.57 0.0
:alifornia Dept of Education iACS Financial Reporting Software - 2005.1.0
July 1 Budget (Single Adoption) San Jose Unified
2005/06 Budget
43 69666 0000000 Santa Clara County Workers' Compensation Certification Form CC
ANNUAL CERTIFICATION REGARDING SELF-INSURED WORKERS' COMPENSATION CLAIMS
Pursuant to E.C. Section 42141, if a school district, either individually or as a member of a joint powers agency, is self-insured for workers' compensation claims, the superintendent of the school district annually shall provide information to the governing board of the school district regarding the estimated accrued but unfunded cost of those claims. The governing board annually shall certify to the county superintendent of schools the amount of money, if any, that it has decided to reserve in its budget for the cost of those claims.
To the County Superintendent of Schools:
( x ) Our district is self-insured for workers' compensation claims as defined in Education Code Section 42141(a):
Total liabilities actuarially determined: $ 6,644,000.00 Less: Amount of total liabilities reserved in budget: $ 7,125,886.00 Estimated accrued but unfunded liabilities: (481,886.00)
( ) This school district is self-insured for workers' compensation claims through a JPA, and offers the following information:
( ) This school district is not self-insured for workers' compensation claims.
Signed Date of Meeting: Jun 16, 2005 Clerk/Secretary of the Governing Board (Original signature required)
For additional information on this certification, please contact:
Name: Rosemarie Pottage
Title: Director, Finance
Telephone: 408 535-6142
E-mail: rosemarie pottage@sjusd.org
California Dept of Education SACS Financial Reporting Software - 2005.1.0
n Jose Unified inta Clara County
2004/05 Estimated Actuals GENERAL FUND
Current Expense Formula/Minimum Classroom Compensation
43 ti9fitib UOUUU Form CI
Current Expense Reductions Reductions Current Expense- 4RT I - CURRENT Total Expense Reductions of Education (Extracted) (Overrides) Part II KPENSE FORMULA for Year EDP (See Note 1) EDP (Col 1 - Col 2) EDP (See Note 2) (See Note 2) EDP (Col 3 - Col 4) El
(1) No. (2) No. (3) No. (4a) (4b) No. (5) N
)00 - Certificated alaries 128,795,464.08 301 0.00 303 128,795,464.08 305 3,315,262.43 307 125,480,201.65 31
)00 - Classified Salaries 37,461,598.93 311 3,760.00 313 37,457,838.93 315 1,472,027.04 317 35,985,811.89
)00 - Employee Benefits Excluding 3800) 56,230,173.69 321 6,857,808.61 323 49,372,365.08 325 1,584,068.68 327 47,788,296.40
)00 - Books, Supplies quip Replace. (6500) 9,861,975.01 331 733.99 333 9 861 241.02 335 2,571,580.07 337 7,289,660.95 3
)00 - Services.. . & '300) Direct Support 25,051,173.68 341 30.10 343 25,051,143.58 345 8,547,626.82 347 16,503,516.76 3
TOTAL 250 538 052.69 3651 TOTAL 233,047,487.65 3
ote 1 - In Column 2, report expenditures for the following programs: Nonagency, Community Services, Food Services, Fringe Benefits for Retired Persons, and Facilities Acquisition & Construction.
lote 2 - In Column 4, report expenditures for: Transportation, Lottery Expenditures, Special Education Students in Nonpublic Schools, and other federal or state categorical aid in which funds were granted for expenditures in a program not incurring any teacher salary expenditures or requiring disbursement of the funds without regard to the requirements of E.C. Section 41372.
'ART II: MINIMUM CLASSROOM COMPENSATION (Function 1000-1999) Object E
. Teacher Salaries as Per E.C. 41011 ............................................................................................................ Salaries of Instruct. Aides Per E.C. 41011 .....................................................................................................
1100 2100
100,282,064.50 7,381,262.76
STRS .................................................................................................................................................. 3101 & 3102 7,184,395.03 PERS .................................................................................................................................................. 3201 & 3202 715,583.14
OASDI - Regular, Medicare and Alternative .................................................................................................... 3301 & 3302 1,917,533.57
Health & Welfare Benefits - Teachers & Aides (E.G. 41372) (Include Health, Dental, Vision, Pharmaceutical, and Annuity Plans) ....................................................................................................................................... 3401 & 3402 18,507,638.43
Unemployment Insurance for Teachers & Instruct. Aides .................................................................................... 3501 & 3502 631,579.33
Workers' Compensation Insurance for Teachers and Instruct. Aides ....................................................................................................................................... 3601 & 3602 2,428,215.31 Other Benefits (E.C. 22310) ....................................................................................................................... 3901 & 3902 — — 0.00
10. SUB - TOTAL Salaries and Benefits (Sum Lines 1 - 9) .................. 139,048,272.07 11. Less: Teacher and Instruct. Aide Salaries and
Benefits deducted in Column 2 ................... 0.00 12a. Less . Teacher and Instruct. Aide Salaries and
Benefits (other than Lottery) deducted in Column 4a ........................................................................................ b. Less: Teacher and Instruct. Aide Salaries and
249,374.67
Benefits (other than Lottery) deducted in Column 4b ........................................................................................ 13. TOTAL SALARIES AND BENEFITS .................. 138,798,897.40 14. Percent of Current Cost of Education Expended for Classroom
Compensation (EDP 397 divided by EDP 369) Line 14 must equal or exceed 60% for elementary, 55% for unified and 50% for high school districts to avoid penalty under provision of E.C. 41372 .................. 59.56%
15. District is exempt from E.C. 41372 because it meets the provisions under E.C. 41374. (If exempt, enter 'X')
PART III: DEFICIENCY AMOUNT
A deficiency amount (line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under E.C. 41372 and not exempt under the provisions of E.C. 41374. 1. Minimum percentage required (60% elementary, 55% unified, 50% high)
.................55.00%
2. Percentage spent by this district (Part II, Line 14) .................
59.56% 3. Percentage below the minimum (Part III, Line 1 minus Line 2)
..................0.00%
4. District's Current Expense of Education (Part I, EDP 369) .................................................................................................................... 5. Deficiency Amount (Part III Line 3 times Line 4)
........................0.00
California Dept of Education ZAr D.ru-srf Cr.fit.onre. _ OrirM e n
Jose Unified 2005/06 Budget 43 69666 000000 ita Clara County GENERAL FUND Form CEI
Current Expense Formula/Minimum Classroom Compensation
I - CURRENT PENSE FORMULA
Total Total Expense for Year
(1) EDP No.
Reductions (See Note 1)
(2) EDP No.
Current Expense of Education (Col 1 - Col 2)
(3) EDP No.
Reductions (Extracted)
(See Note 2) 4a
Reductions (Overrides) (See Note 2)
4b EDP No.
Current Expense- Part II
(Col 3 - Col 4) 5
EDI No
)0 - Certificated lades 128,981,903.75 301
311
321
331
341
0.00 303
313
323
333
343
128,981,903.75 305
315
325
335
345
4,314,144.59 307
317
327
337
347
124,667,759.16 30E
315
321
331
341
)0 - Classified Salaries 37,689,071.26 3,760.00 37,685,311.26 1,492,181.94 36,193,129.32
)0 - Employee Benefits (eluding 3800) 58,334,788.15 6,698,714.54 51,636,073.61 676,612.80 50,959,460.81
30 - Books, Supplies uip Replace. (6500) 12,724,628.42 733.99 12,723,894.43 5,678,549.83 7,045,344.60
30 - Services.. . & 100) Direct Support 25,229,120.55 0.00 25,229,120.55 7,882,241.40 17,346,879.15
TOTAL 256 256 303.60 365 TOTAL 236 212,573.04 361
to 1 - In Column 2, report expenditures for the following programs: Nonagency, Community Services, Food Services, Fringe Benefits for Retired Persons, and Facilities Acquisition & Construction.
Ite 2 - In Column 4, report expenditures for: Transportation, Lottery Expenditures, Special Education Students in Nonpublic Schools, and other federal or state categorical aid in which funds were granted for expenditures in a program not incurring any teacher salary expenditures or requiring disbursement of the funds without regard to the requirements of E.C. Section 41372.
kRT II: MINIMUM CLASSROOM COMPENSATION (Function 1000-1999) Object ED Mc
Teacher Salaries as Per E.C. 41011 ........................................................................................................... Salaries of Instruct. Aides Per E.C. 41011 .....................................................................................................
1100 2100
101,116,369.90 37 38 7,673,828.85
STRS .................................................................................................................................................. 3101 & 3102 8,910,285.53 38 PERS .................................................................................................................................................. 3201 & 3202 546,322.31 38 OASDI - Regular, Medicare and Alternative ................................................................................................... 3301 & 3302 1,842,753.56 38 Health & Welfare Benefits - Teachers & Aides (E.C. 41372) (Include Health, Dental, Vision, Pharmaceutical, and Annuity Plans) ....................................................................................................................................... 3401 & 3402 18,796,760.27 38 Unemployment Insurance for Teachers & Instruct. Aides ................................................................................... 3501 & 3502 432,140.32 Workers' Compensation Insurance for Teachers and Instruct. Aides ....................................................................................................................................... 3601 & 3602 2,363,904.19 Other Benefits (E.C. 22310) ....................................................................................................................... 3901 & 3902 0.00
I. SUB - TOTAL Salaries and Benefits (Sum Lines 1 - 9) .................. 141,682,364.93 35 I. Less: Teacher and Instruct. Aide Salaries and
Benefits deducted in Column 2 .................................................................................................................. la. Less: Teacher and Instruct. Aide Salaries and
0.00
Benefits (other than Lottery) deducted in Column 4a ........................................................................................ b. Less: Teacher and Instruct. Aide Salaries and
263,772.80 35.
Benefits (other than Lottery) deducted in Column 4b .................. 3C 3. TOTAL SALARIES AND BENEFITS .................. 141,418,592.13 3C I. Percent of Current Cost of Education Expended for Classroom
Compensation (EDP 397 divided by EDP 369) Line 14 must equal or exceed 60% for elementary, 55% for unified and 50% for high school districts to avoid penalty under provision of E.G. 41372 .................. 59.87%
5. District is exempt from E.C. 41372 because it meets the provisions under E.C. 41374. (If exempt, enter 'X') .....................................................................
ART III: DEFICIENCY AMOUNT
deficiency amount (line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under E.C. 41372 and not exempt under the rovisions of E.C. 41374.
Minimum percentage required (60% elementary, 55% unified, 50% high) ................................................................................................ 55.00% Percentage spent by this district (Part II, Line 14) ............................................................................................................................. 59.87%
• Percentage below the minimum (Part III, Line 1 minus Line 2) .............................................................................................................. 0.00% • District's Current Expense of Education (Part I, EDP 369) ................................................................................................................... • Deficiency Amount (Part III Line 3 times Line 4) .............................................................................................................................. 0.00
alifomia Dept of Education . .
Am
ount
s D
ue
With
in O
ne Y
ear 1
00'0
Endi
ng B
alan
ce
June
30
I oo o
101,
564,
181.
00 I 001179`0t79
I 00'000'096'1. I og 0 00'000 - oc 7,
678,
045.
00 I
494,
339.
00 I
461,
101,
861.
00 I oo .
o 100'0 I oo -
o I o o.
o 100'0 I oo . o oo.
o
De
cre
as
es
100'000'09V 334,
119.
00 I I oo. 0 00'o oz
3,08
5,13
3.00
19,3
64,2
52.0
0
00'0
Inc
rea
se
s 00'1.01.'1.09'E6
Aud
ited
Bal
ance
J
uly
1
•
00'0 00'9i79'999‘017Z
I 00'1.9VV1 ,0701.
.
00.0
00
`09
1.'Z
0
0'9
9L
'i7L
9
•
00'9L 6 `C9L'01. 0
0'0
00
'00
0'0
e
• 494,
339.
00 I
•
386,
965,
012.
00
•
100
'0
00'0 0
0'0
00
'0
00'0 00'0 00'0
00'0
Aud
it A
djus
tmen
ts/
Res
tate
men
ts c3 o ‘...
CD 0 (.6 1.-- ......
6 o o o 6 0; N 0 Ty_ .4: c,) co N LO N
s o N ts- co c6 of cs,
00'0
o O oi O CD •C1:
I,- ci vt N
ooc000co 000000 <- r.: o 6 CO ai oL000r...cn CD CO 0 O .— co r•-: c6 ci 6 c6 •:,- C., ,— CD 0 CO CD N CO .— 0 N- NI* c.1 c.i oi ci 0 CO •t— .—
o o co 0 CO 0 N 1--7 CO CO
00'0
..c.41)
: > u <
co C cu E c 1- a) > 0
CO 0 F. :5 co = a)
Ts 0E ‘1) 03 -C3 -CI >, ca a) 4-)
>, 13. co :5 -■-•„, 4._- CO Cm CL al 0 o_ 0 Occo (.1 c , >, ,
w co o ° E ° " o a) ..c) .0 1— 6 c > co -5 ca
- . ct ., c ag 6 E , w,a ) 1 710 3 o ca a_ o 0 _0 = 5 0- ID —I a a To
- CO co !,2 m — -0 -12—"Cir) cEE,„ c -7) 8 . co w 0 -rd g > c 0 .c 0 Ill cu a) 2 u) C _ 0 -J ix o ,., c ,... 2 co (5
Tri 1.1■ a)
0 a) F. g.3 (1) I.- I- a > c -.--. -c 8. ° ° ° E ° a) 0 a) as N --F, --..0 o CD
C O rn (1 C3 1 en el CI
.iii; —0 < to c). >. • • 0 co a) .c 1.7) 7
-r..,
CO a) F 3 CO. a)
0 ..17) a) E CO -0 _o >, 0 a) t) , >, CL co s7) .= 03 a c eL as ..., 0 >. C 0.. 2 >, LA c 03 o a) o- ca ca o ° E ec) Cl)
-os Co 0.) 0. ..o 10 , ti) , > c co c 6) -...o -- >. o E ° 0 c 5- = ca re% c >, 0 0 o ._ co a_ — 0 a -0 --7-. o a_ cl, --/ 5. CD 0 co 2 = — 0. .0 •45 0) c E E 1:' >4 0 h .n 8 co ..,,0 0 2 - 'm ch 0 _c CD 0 ii) C CO 6 Cl) ui
m
p _i ce e9 o c a) E co 6 0- 0 c ca 0 -- )- a) 0 K.:.. :... , to. '6E c -,, -c a. 0 .., _, E
0 .).2 0 CO u) •-• -.-. 0 CO . % rt r1 rn en tl f 1 r 1
0.00 4,162,588.00
0.00
115,714.69 420,685.00
0.00
115,714.69 4,583,273.00
0.00
July 1 Budget (Single Adoption) Jose Unified 2004/05 Estimated Actuals 43 69666 0000000 to Clara County LOTTERY REPORT Form L
Revenues, Expenditures and Ending Balances - All Funds
Transferred to Other Resources for Expenditure
Lottery Instructional
Materials Resource 6300 , scription
REVENUES 1. Beginning Balance 2. State Lottery Revenue 3. Other Local Revenue 4. Contributions from Unrestricted
Resources (Total must be zero) 5. Total Available
(Sum Lines Al through A4)
State Lottery (Unrestricted)
Object Codes (Resource 1100)
9791-9795 8560
8600-8799
8980
4,162,588.00
Totals
0.00 536,399.69 4,698,987.69
EXPENDITURES 1. Certificated Salaries 2. Classified Salaries 3. Employee Benefits 4. Books and Supplies
5. a. Services and Other Operating Expenditures (Resource 1100)
b. Services and Other Operating Expenditures (Resource 6300)
c. Duplicating Costs for Instructional Materials (Resource 6300)
6. Capital Outlay 7. Tuition 8. Other Transfers Out 9. Direct Support Costs
10. Debt Service 11. Other Uses 12. Total Expenditures
(Sum Lines B1 through B11 )
1000-1999 2000-2999 3000-3999 4000-4999
5000-5999
5000-5999, except 5710, 5800
5710, 5800 6000-6999 7100-7199 7200-7299 7300-7399 7400-7499 7630-7699
3,040,990.00
927,530.00 38,493.00
4,007,013.00 0.00 534,907.69 4,541,920.69
534,907.69
3,040,990.00 0.00
927,530.00 573,400.69
0.00 0.00 0.00
ENDING BALANCE (Must equal Line A5 minus Line B12) 979Z 155,575.00 0.00 1,492.00 157,067.00
ata from this report will be used to prepare a report to the Legislature as required by Control Section 24.60 of the Budget Act
) ursuant to Government Code Section 8880.4(a)(2) and the definition in Education Code Section 60010(h), Resource 6300 funds are to be used for the iurchase of instructional materials only. Any amounts in the shaded cells of this column should be reviewed for appropriateness.
alifornia Dept of Education
B. EXPENDITURES AND OTHER FINANCING USES (Enter estimated projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) 1. Certificated Salaries
a. Base Salaries b. Step & Colunm Adjustment c. Cost-of-Living Adjustment d. Other Adjustments e. Total Certificated Salaries (Sum lines B la thm B Id)
2. Classified Salaries a. Base Salaries b. Step & Column Adjustment c. Cost-of-Living Adjustment d. Other Adjustments e. Total Classified Salaries (Sum lines B2a thru B2d)
3. Employee Benefits 4. Books and Supplies 5. Services and Other Operating Expenditures 6. Capital Outlay 7. Other Outgo (excluding Direct Support/Indirect Costs) 8. Direct Support/Indirect Costs 9. Other Financing Uses
10. Other Adjustments (Explain in Section F below) 11. Total (Sum lines B1 thru B10)
1000-1999
2000-2999 3000-3999 4000-4999 5000-5999 6000-6999
7100-7299,7400-749 7300-7399 7610-7699
C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line 1311)
D. FUND BALANCE I. Net Beginning Fund Balance (Form 01, line Fle) 2. Endin Fund Balance Sum lines C and Dl
San Jose Unified Santa Clara County
General Fund Multiyear Projections
Unrestricted
43 69666 0000000 Form MYP
Description Object Codes
2006/07 Projection
(C)
2005/06 Budget
(Forms 01, 17) (A)
Change (Cols. C-A/A)
(B)
Change (Cols, E-C/C)
(ID)
2007/08 Projection
(E)
A. REVENUES AND OTHER FINANCING SOURCES (Enter estimated projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) I. Revenue Limit Sources
a. Base Revenue Limit per ADA (Form RL, line 4) b. Revenue Limit ADA (Form RL, line 5b) c. Total Base Revenue Limit (Line Ala times line Alb) d. Other Revenue Limit (Form RL, line 24 minus lines 5c
and 22, plus lines 21 and 39) e. Plus: Other Adjustments (e.g., basic aid, charter schools,
prior year adjustments) f. Revenue Limit Transfers (Objects 8091 and
8097) g. Total (Sum line Alc thru line Alf)
(Must equal line Al) 2. Federal Revenues 3. Other State Revenues 4. Other Local Revenues 5. Other Financing Sources 6. Total (Sum lines Al g thru A5)
3.20% 8010-8099
8100-8299 8300-8599 8600-8799 8910-8999
151,816,106.00 5,156.20
30,225.00 1 55,846,145.00
1,205,453.00
405,722.00
(5,641,214.00)
151,816,106.00 1,200,000.00
10,846,055.00 2,932,024.00
(25,453,350 82)
141,340,834.18
16,583,146.49
39,404,577.09
1,373,920.23
5,798,669.27
0.00
1,791,553.00
(10,431,119.33)
0.00
-100.00%
174.79%
32.18% -1.78%
-1.47%
2.24% 0.89%
19.36%
6.08%
0.81% 0.00%
8.54%
0.62%
0.00% 5.35%
0.00% 0.57% 0.00% 0.00%
86,808,116.13
153,052,566.00 1,200,000.00
10,653,170.00 1,988,454.00
(27 626,340.00)
139,267,850.00
5,321.20
57,236, 38.80
(10,431,119.00)
143,985,069 00
(5,298,449.00)
86,120,231.00
16,583,146.49
41,513,533.00 16 685 465.00
1 1 4 876.20
(4,717,219.00)
6,921,359.00
1,801,680.00
3 696 662.21 1,020,556.79
(687,885.13)
373,920.00
29 549.00
102,318.51
0.00
2.71% 5,465.20 -2.56% 28,792.00 0.07% 157 354,038.40
-1.38% 137,341,799.00
0.00%
0.16% 1,116,662.60
2.23% (5,416,502.00)
0.00% 153,054,199.00 0.00% 1,200,000.00 1 .96 10,443,952.00 0.00% 1,988,454.00 6.22% (29 344,806.00)
0.20%
7.00%
0.00%
-1.16%
0.00%
2.00%
0.00%
0.00%
1.73%
(411,143.00)
85,709,088.00
16,685,465.00
32,545.00
16,718,010.00
44 420 095.00
1 373 920.00
6,841,359.00
1 837 714.00
(10,431,119.00)
146 469 067.00
(9,127,268.00)
(3,696,662.21)
12 823 930.21
86,120,231.00
California Dept of Education
San Jose Unified General Fund 43 69666 0000000 Santa Clara County Multiyear Projections Form MYP
Unrestricted
Object Description Codes
2005/06 % Budget Change 2006/07
(Forms 01, 17) (Cols. C-A/A) Projection (A) B (C)
% Change
(Cols. E-C/C) D
2007/08 Projection
(E) E AVAILABLE RESERVES
I. General Fund a. Designated for Economic Uncertainties 9770 b. Undesignated/Unappropriated Amount 9790
(Enter other reserve projections in Columns C and E for subsequent years 1 and 2. Current year - Column A - is extracted.) 2. Special Reserve Fund - Noncapital Outlay
a. Designated for Economic Uncertainties 9770 b. Undesignated/Unappropriated Amount 9790
3. Total Available Reserves (Sum of lines El thru E2b)
(14,439,106.001
2,750,923.82 2,850,924.00 2,950,924.00 2,791,480.61 (2,460,914.00) (11,488,182.00)
F. ASSUMPTIONS Please provide below or on a separate attachment, the assumptions used to determine the projections for the first and second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments projected in lines B Id, B2d, and B 10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software Instruction Manual.
California Dept of Education
San Jose Unified General Fund 43 69666 0000000 Santa Clara County Multiyear Projections Form MYP
Restricted
Object Description Codes
2005/06 Budget
(Forms 01, 17) (A)
% Change
(Cols. C-A/A) (B)
2006/07 Projection
(C)
% Change
(Cols. E-C/C) (D)
2007/08 Projection
(E)
A. REVENUES AND OTHER FINANCING SOURCES (Enter estimated projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) 1. Revenue Limit Sources 8010-8099 2. Federal Revenues 8100-8299 3. Other State Revenues 8300-8599 4. Other Local Revenues 8600-8799 5. Other Financing Sources 8910-8999 6. Total (Sum lines Al thru. A5)
8,028,216.00 4.32% 8,375,356.00 2.48% 8,583,257.00 24,942 121.46 0.10% 24,968 078.00 -7.34% 23,135,224.00 53,411,531.40 1.73% 54 335 698.00 136% 55,075,847.00 10,773,451.97 1.64% 0 950 036.00 1.49% 11,113,508.00 27,253 350.82 137% 27 626,340.00 1.88% 28,147,020.00
124,408.671 65 1.48% 126 255,508.00 0.16% 126,054,856.00
B. EXPENDITURES AND OTHER FINANCING USES (Enter estimated projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) 1. Certificated Salaries
a. Base Salaries b. Step & Column Adjustment c. Cost-of-Living Adjustment d. Other Adjustments e. Total Certificated Salaries (Sum lines B la thru Bld) 1000-1999
2. Classified Salaries a. Base Salaries b. Step & Column Adjustment C. Cost-of-Living Adjustment d. Other Adjustments e. Total Classified Salaries (Sum lines B2a thm B2d) 2000-2999
3. Employee Benefits 3000-3999 4. Books and Supplies 4000-4999 5. Services and Other Operating Expenditures 5000-5999 6. Capital Outlay 6000-6999 7. Other Outgo (excluding Direct Support/Indirect Costs) 7100-7299, 7400-7494 8. Direct Support/Indirect Costs 7300-7399 9. Other Financing Uses 7610-7699
10. Other Adjustments (Explain in Section F below) 11. Total (Sum lines 131 thm B10)
,-,
4 I
42,173,787 62 43,071,350.00
897,562.38 (427,869.00) 2 I 3% 43,071,350.00 ■ ■ .99% 42,643,481.00
21,614,968.00 -.'
- -11 '
21,105,924.77
21,105,924.77
509,043 23 349 644 00 2.4 % 21,614,968.00 1.62% 21,964 612.00
19,435,390.47 5.60% 20,523,958.00 3.40% 21 220 798.00 11,350,708.19 -14.22% 9 736,797 00 -8.91% 8 869 339 00 20,004,552.28 -10.16% 17 971 686 00 0.73% 8,102 301.00
0.00 0.00% 0.00% 3,125,946.00 -0.03% 3,125,146.00 0.00% 3, 25 146.00 9 857 0 8.33 0.41% 9 896 949.00 -0.74% 9 823 822.00
100 000.00 0.00% 300 000.00 (1 on% 300 000.00 44:.?,.l ,
127,353,327.66 -0.87% 126,240,854.00 126,049,499.00 C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11) (2,944,656.01) 14,654.00 5,357.00
D. FUND BALANCE 1. Net Beginning Fund Balance (Form 01, line Fle) 2. Ending Fund Balance (Sum lines C and Dl)
3,438,093.70 493,437.69 508,091.69 493,437.69 508,091.69 513,448.69
California Dept of Education _ _
San Jose Unified General Fund 43 69666 0000000 Santa Clara County Multiyear Projections Form MYP
Restricted
Object Description Codes
2005/06 % Budget Change
(Forms 01, 17) (Cols. C-A/A) A B
2006/07 Projection
(C)
% Change
(Cols. E-C/C) (D)
2007/08 Projection
(M E. AVAILABLE RESERVES
1. General Fund a. Designated for Economic Uncertainties 9770 b. Undesignated/Unappropriated Amount 9790
(Enter current year reserve projections in Column A, and other reserve projections in Columns C and E for subsequent years 1 and 2)
a. Designated for Economic Uncertainties b. Undesignated/Unappropriated Amount
3. Total Available Reserves (Sum of lines El thru E2b)
2. Special Reserve Fund - Noncapital OutlaydL
- .4 ti
F. ASSUMPTIONS Please provide below or on a separate attachment, the assumptions used to determine the projections for the first and second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments projected in lines B ld, B2d, and B 10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software Instruction Manual.
California Dept of Education
San Jose Unified General Fund 43 69666 0000000 Santa Clara County Multiyear Projections Form MW
Unrestricted/Restricted
Description Object Codes
2005/06 Budget
(Forms 01, 17) (A)
% Change
(Cols. C-A/A) (B)
2006/07 Projection
(C)
% Change
(Cols. E-C/C) (D)
2007/08 Projection
(E) A. REVENUES AND OTHER FINANCING SOURCES (Enter estimated projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) 1. Revenue Limit Sources 8010-8099 159,844,322.00 0.99% 161,427,922.00 0.13% 161,637,456.00 2. Federal Revenues 8100-8299 26, 42,12 .46 0.10% 26,168,078.00 -7.00% 24,335,224.00 3. Other State Revenues 8300-8599 64,257,586.40 1.14% 64,988,868.00 0.82% 65,519,799.00 4. Other Local Revenues 8600-8799 13,705,475.97 -5.60% 12 938 490.00 1.26% 13,101,962.00 5. Other Financing Sources 8910-8999 1 800 000.00 -100.00% 0.00 0.00% (1,197,786.00)
6. Total (Sum lines Al then A5) 265 , 749 505 83 -0.09% 265 523 358.00 -0.80% 263 396,655.00 B. EXPENDITURES AND OTHER FINANCING USES (Enter estimated projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) 1. Certificated Salaries ti
a. Base Salaries s. 128 981 903.75 129 91,581.00 b. Step & Column Adjustment 0.00 0.00 c. Cost-of-Living Adjustment 0.00 0.00 d. Other Adjustments l a 209,677.25 (839,012.00) e. Total Certificated Salaries (Sum lines B 1 a thru B Id) 1000-1999 I ', -I ■ 1 , 16% 129,191,581.00 , ∎ .65%1 128,352,569.00
2. Classified Salaries --,-..r.
a. Base Salaries 37,689,071.26 38,300,433.00 b. Step & Column Adjustment c. Cost-of-Living Adjustment
,,-, 0.00 0.00 0.00 0.00
d. Other Adjustments 611,361.74 382,189.00 e. Total Classified Salaries (Sum lines B2a thin B2d) 2000-2999 37,689,071.26 1.62% 38,300,433.00 1.00% 38,682,622.00
3. Employee Benefits 3000-3999 58,839,967.56 5.43% 62,037,491.00 5.81% 65,640,893.00 4. Books and Supplies 4000-4999 12,724,628.42 -12.68% 11,110,717.00 -7.81% 10,243,259.00 5. Services and Other Operating Expenditures 5000-5999 25,803,221.55 -3.53% 24,893,045.00 0.20% 24,943,660.00 6. Capital Outlay 6000-6999 0.00 0.00% 0.00 0.00% 0.00 7. Other Outgo (excluding Direct Support/Indirect Costs) 7100-7299, 7400-7495 4,917,499.00 0.19% 4,926,826.00 0.73% 4,962,860.00 8. Direct Support/Indirect Costs 7300-7399 (574 10 .00) -6.96% (534,170.00) 13.69% (607,297.00) 9. Other Financing Uses 7610-7699 300 000.00 0.00% 300,000.00 0.00% 300,000.00
10. Other Adjustments 0.00 0.00 11. Total (Sum lines Ell thin B10) 268,682,190.54 ∎ 57%, 270 225 923.00 .85% 272 518 566.00 C NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11) (2,932,684.71 (4,702,565.00) (9,121,911.00)
D. FUND BALANCE 1. Net Beginning Fund Balance (Form 01, line Fle) 4 446 679.19
.,,
1513 994A8 (3,18837032) 2. Ending Fund Balance (Sum lines C and D1) 1,513,994.48 2.. (3,18857032) (12,310,481.52)
California Dept of Education
San Jose Unified General Fund 43 69666 0000000 Santa Clara County Multiyear Projections Form MYP
Unrestricted/Restricted
Object Description Codes
2005/06 Budget
(Forms 01, 17) (A)
% Change
(Cols. C-A/A) (B)
. 2006/07 Projection
(C)
% Change
(Cols. E-C/C) (D)
2007/08 Projection
(E) E. AVAILABLE RESERVES
1. General Fund a. Designated for Economic Uncertainties 9770 b. Undesignated/Unappropriated Amount 9790
(Enter current year reserve projections in Column A, and other reserve projections in Columns C and E for subsequent years 1 and 2) 2. Special Reserve Fund - Noncapital Outlay
a. Designated for Economic Uncertainties 9770 b. Undesignated/Unappropriated Amount 9790
3. Total Available Reserves (Sum of lines El thru E2b)
0.00 0.00 40,556.79 i_ (14,439,106.001
0.00 0.00 0.00 2,750,923.82 2,850,924.00 2,950,924.00 2,791,480.61 (2,460,914.00) (11,488,182.00)
F. RECOMMENDED RESERVES 1. Total Expenditures, Transfers Out, and Other Uses (Line Bl 1) 2. Less: Special Education Pass-Through Funds
(Form OICS, Criteria 3, Line 3) 3. Sub-Total (Line Fl minus F2) 4. Recommended Minimum Reserve Percentage
(Form 01 CS, Criteria 3, Line A4) 5. Recommended Minimum Reserve - By Percent (Line F3 times F4) 6. Recommended Minimum Reserve - By Amount
(Form 01CS, Criteria 3, Line A6) 7. Recommended Reserves (Greater of Line F5 or F6) 8. Available Reserves (Line E3) Meet Minimum Recommended Reserves (Line F7)
(If the Unrestricted Ending Fund Balance (Line D2, Unrestricted worksheet), or the combined Unrestricted and Restricted Ending Fund Balances if the Restricted Ending Fund Balance is negative, is less than the sum of Designated for Economic Uncertainties (Line El a) and the Undesignated/Unappropriated Amount (Line Elb), the difference is subtracted from the Total Available Reserves (Line E3) before comparing the Total Available Reserves to the Recommended Reserves (Line F7).)
268,682,190.54 270,225,923.00 272,518,566.00
0.00 268,682,190.54 272,518,566.00
2% 3% 3% 5,373,643.81 8,106,777.69 8,175,556.98
5,385,91129 5,507,089.81 5,385,91129 ''
:
5,507,089.81 NO
is
8,106,777.69 8,175,556.98 NO NO
G. If Line F8 is NO, for the subsequent fiscal years, explain why reserves are projected to fall below the minimum and what actions , if any, are being proposed to build reserves back up the the minimum levels.
California Dept of Education . _ _
July 1 Budget (Single Adoption) San Jose Unified General Fund 43 69666 00000( Santa Clara County Revenue Limit Summary Form F
Description
Principal Appt.
Software Data ID
2004105 Estimated Actuals
2005/06 Budget
BASE REVENUE LIMIT PER ADA 1. Base Revenue Limit per ADA (prior year) 2. Inflation Increase 3. All Other Adjustments 4. TOTAL, BASE REVENUE LIMIT PER ADA
(Sum Lines 1 through 3)
0025 0041
0042, 0525
0024
4,811.09 4,945.20 117.00 211.00
17.11
4,945.20 5,156.20 REVENUE LIMIT SUBJECT TO DEFICIT 5. Total Base Revenue Limit
a. Base Revenue Limit Per ADA (from Line 4) b. Total Revenue Limit ADA c. Total Base Revenue Limit (Lines 5a times 5b)
6. Allowance for Necessary Small School 7. Gain or Loss from Interdistrict Attendance Agreements
(PL 81-874) 8. Meals for Needy Pupils 9. Other Revenue Limit Adjustments 10. Beginning Teacher Salary Incentive Funding 11. Less: Class Size Penalties Adjustment 12. TOTAL, BEFORE DEFICIT
(Sum Lines 5c through 10 minus Line 11)
0024 0033 0269 0489
0272 0090 - - -
0138 0173
0082
4,945.20 5,156.20 30,592.90 30,225.00
151,288,009.08 155,846,145.00
519,060.00 529,715.00
151,807,069.08 156,375,860.00 DEFICIT CALCULATION 13. Deficit Factor (E.G. Section 42238.146(a)(1)) 14. REVENUE LIMIT (Line 12 times Line 13) 15. Deficit Factor (E.C. Section 42238.146(a)(2)) 16. DEFICITED REVENUE LIMIT (Line 14 times Line 15)
0281 0282 0283 0284
0.99677 1.00000 151,316,732.25 156,375,860.00
0.98174 0.98868 148,553,688.72 154,605,685.26
OTHER REVENUE LIMIT ITEMS NET OF ANY DEFICIT 17. Unemployment Insurance Revenue 18. Continuation High School Revenue 19. Less: Longer Day/Year Penalty 20. Less: Excess ROC/P Reserves Adjustment 21. Less: PERS Reduction 22. PERS Safety Adjustment 23. TOTAL, OTHER REVENUE LIMIT ITEMS NET
OF ANY DEFICIT (Sum Lines 17, 18 and 22, minus Lines 19 through 21)
0060 0066 0287 0288 0195 0205
0088
918,742.00 561,633.00 749,314.00 781,010.00
647,615.00 660,693.00
1,020,441.00 681,950.00 24. TOTAL, REVENUE LIMIT (Sum Lines 16 and 23) - - - 149,574,129.72 155,287,635.26
California Dept of Education SACS Financial Reporting Software - 2005.1.0 File: RL-D (Rev 03/11/2005)
July 1 Budget (Single Adoption) an Jose Unified General Fund 43 69666 0000000 anta Clara County Revenue Limit Summary Form RL
Description
Principal Appt.
Software Data ID
2004/05 Estimated Actuals
2005/06 Budget
REVENUE LIMIT - LOCAL SOURCES 25. Property Taxes 26. Miscellaneous Taxes 27. Community Redevelopment Funds 28. Less: Charter Schools In-lieu Taxes 29. TOTAL, REVENUE LIMIT - LOCAL SOURCES
(Sum Lines 25 through 27, minus Line 28)
0117 0078 0079 0124
- - -
126,142,759.00 126,142,759.00
1,420,197.00 1,438,469.00
124,722,562.00 124,704,290.00 30. Charter School General Purpose Block Grant Offset
(Unified Districts Only) 0293 1,012,149.00 1,032,747.00 31. STATE AID PORTION OF REVENUE LIMIT
(Sum Line 24, minus Lines 29 and 30. If negative, then zero) - - - 23,839,418.72 29,550,598.26
OTHER ITEMS 32. Less: County Office Funds Transfer 33. Core Academic Program 34. California High School Exit Exam 35. Pupil Promotion and Retention and Low STAR Score
Programs 36. Apprenticeship Funding 37. Community Day School Additional Funding 38. All Other Adjustments 39. TOTAL, OTHER ITEMS
(Sum Lines 33 through 38, minus Line 32) 40. TOTAL, STATE AID PORTION OF REVENUE
LIMIT (Sum Lines 31 and 39) (This amount should agree with object 8011)
9014/0458 9001 9002
9003 9006 9007 - - -
- - -
9999
503,522.00 628,343.00 271,102.00 0.00 727,169.00 727,169.00
335,366.00 0.00 630,077.00 631,800.00 330,685.00 372,644.00
(0.72) (0.26)
1,790,876.28 1,103,269.74
25,630,295.00 30,653,868.00
:::alifornia Dept of Education SACS Financial Reporting Software - 2005.1.0 =He: RL-D (Rev 03/11/2005)
San Jose Unified July 1 Budget (Single Adoption) 43 6966 Santa Clara County 2005/06 Budget Form RO
General Fund Regional Occupational Program
Revenues, Expenditures, and Changes in Fund Balances
Description (Resources 6350 and 6360) Object Codes
Total Program
630,077.00 A. REVENUES
1) Revenue Limit Sources 2) Federal Revenue 3) Other State Revenue 4) Other Local Revenue 5) TOTAL, REVENUES
8010-8099 8100-8299 8300-8599 2,174,949.00 8600-8799 0.00
2,805,026.00 B. EXPENDITURES
1) Certificated Salaries 1000-1999 0.00 2) Classified Salaries 2000-2999 0.00 1 3) Employee Benefits 3000-3999 0.00 4) Books and Supplies • 4000-4999 0.00 1 5) Services and Other Operating Expenditures 5000-5999 0.00 6) Capital Outlay 6000-6599 0.00 7) Other Outgo (excluding Direct Support/ 7100-7299,
Indirect Costs) 7400-7499 2,805,026.00 8) Direct Support/Indirect Costs 7300-7399 9) TOTAL EXPENDITURES 2 805,026 00
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5-B9) 0.00
D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers
a) Transfers In 8910-8929 0.00 b) Transfers Out 7610-7629
2) Other Sources/Uses a) Sources 8930-8979 0.00 b) Uses 7630-7699
3) Contributions 8980-8999 0.00 1 4) TOTAL, OTHER FINANCING SOURCES/USES 0.00
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 0.00
California Dept of Education SACS Financial Reporting Software - 2005.1.0
Int-sr% in-.. 11" 1.4 " le, IS
n Jose Unified nta Clara County
July 1 Budget (Single Adoption) 2005/06 Budget General Fund
Regional Occupational Program Revenues, Expenditures, and Changes in Fund Balances
43 69666 Form ROP
Description (Resources 6350 and 6360) Object Codes
Total Pro • ram
F. FUND BALANCE, RESERVES 1) Beginning Balance
a) As of July 1 - Unaudited 9791 0.00 b) Audit Adjustments 9793 0.00 c) As of July 1 - Audited (F1 a + F1 b) 0.00 d) Other Restatements 9795 0.00 e) Net Beginning Balance (Flc + F 1 d) I 0.00
2) Ending Balance, June 30 (E + Fl e) (Beginning Balance in budget year) 0.00 Components of Ending Fund Balance a) Reserved Amounts
1. Revolving Cash 9711 0.00 2. Stores 9712 0.00 3. Prepaid Expenditures 9713 0.00 4. All Others 9719 I 0.00 5. General Reserve
(EC 42124) 9730 0.00 6. Legally Restricted Balances
b) Designated Amounts 1. Designated for Economic Uncertainties
9740
9770
I 0.00
0.00 2. Designated for the Unrealized Gains of
Investments and Cash in County Treasury 9775 0.00 3. Capital Outlay & Equipment Replacement
Reserves/All Other Designations 9780 0.00 (Must equal line F2b3a4 plus line F2b3b)
a. Capital Outlay & Equipment Replacement Reserves
1. Beginning Balance 2. Less: Current Purchases 3. Plus: Current Contributions 4. Equals: Ending Balance
b. All Other Designations
0.00
Total All Other Designations 0.00 c) Undesignated / Unappropriated Amount 9790 I 0.00
California Dept of Education SACS Financial Reporting Software - 2005.1.0
San Jose Unified July 1 Budget (Single Adoption) 43 6966 Santa Clara County 2005/06 Budget Form RO
General Fund Regional Occupational Program
Revenues, Expenditures, and Changes in Fund Balances
Object Description (Resources 6350 and 6360) Codes
Total Program
Calculation of allowable reserves and ending balance in accordance with Education Code 52321. A. Contributions to Capital Outlay and Equipment
Replacement Reserve. 1) Total, Expenditures, Transfers Out, and Uses
(Page 1, Lines B9, D1b and D2b) 2,805,026.00 2) Allowable Contribution to Capital Outlay
and Equipment Replacement Reserve (Line 1 times 15%) 420,753.90
3) Current Contributions (Page 2, Line F2b3a3) 0.00
4) Amount in Excess of Allowable Contribution (Line 3 minus Line 2 or 0 if negative amount) 0.00
B. Net Ending Balance. 1) Total, Expenditures, Transfers Out, and Uses
(Page 1, Lines B9, Dlb and D2b) 2,805,026.00 2) Allowable Net Ending Balance
(Line 1 times 15%) 420,753.90 3) Ending Balance, June 30
(Page 2, Line F2) 0.00 4) Less: Capital Outlay & Equipment
Replacement Reserves - Beginning Balance (Page 2, Line F2b3a1) 0.00
5) Plus: Capital Outlay & Equipment Replacement Reserves - Current Purchases (Page 2, Line F2b3a2) 0.00
6) Adjusted Net Ending Balance (Line 3 minus Line 4 plus Line 5) 0.00
7) Amount in Excess of Allowable Ending Balance (Line 6 minus Line 2, or 0 if negative amount) 0.00
California Dept of Education SACS Financial Reporting Software - 2005.1.0
July 1 Budget (Single Adoption) )se Unified 2004/05 Estimated Actuals 43 69666 000000 Clara County SUMMARY OF INTERFUND ACTIVITIES Form SIA)
FOR ALL FUNDS
scription
Direct Costs-Interfund Transfers In
5750
Indirect/Direct Support Costs-Interfund Transfers Out Transfers In Transfers Out
5750 7350, 7380 7350, 7380
Interfund Transfers In
8910-8929
Interfund Transfers Out
7610.7629
Due From Other Funds
9310
Due To Other Funds
9610
GENERAL FUND Expenditure Detail 0.00 (265,643.00) 0.00 (750,494.72) Other Sources/Uses Detail 5,973,035.00 500,122.00 Fund Reconciliation 0.00 0.00
CHARTER SCHOOLS SPECIAL REVENUE FUND Expenditure Detail 127,327.00 0.00 146,602.72 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.00
ADULT EDUCATION FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.00
CHILD DEVELOPMENT FUND Expenditure Detail 289,000.00 0.00 144,851.00 0.00 Other Sources/Uses Detail 137,842.00 0.00 Fund Reconciliation 0.00 0.00
CAFETERIA SPECIAL REVENUE FUND Expenditure Detail 109,314.00 0.00 459.041.00 0.00 Other Sources/Uses Detail 0.00 253,035.00 Fund Reconciliation 0.00 0.00
DEFERRED MAINTENANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 1 322 354 00 0.00 Fund Reconciliation 0.00 0.00
PUPIL TRANSPORTATION EQUIPMENT FUND Expenditure Detail 0.00 o Other Sources/Uses Detail boo 0.00 Fund Reconciliation 0.00 0.00
SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY Expenditure Detail
Other Sources/Uses Detail • 5,000,000.00 5,720,000.00 Fund Reconciliation 0.00 0.00
I SCHOOL BUS EMISSIONS REDUCTION FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.00
I FOUNDATION SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.00
SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.00
I BUILDING FUND Expenditure Detail 0.00 259 998.00 Other Sources/Uses Detail 3,962,280.00 3,322,354.00 Fund Reconciliation 0.00 0.00
5 CAPITAL FACILITIES FUND j . Expenditure Detail 0.00 0.00 0.00 Other Sources/Uses Detail 11 0.00 3,600.000.00 Fund Reconciliation 0.00 0.00
I STATE SCHOOL BUILDING LEASE/PURCHASE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.00
5 COUNTY SCHOOL FACILITIES FUND Expenditure Detail 0.00 0.00 . Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation - 0.00 0.00
) SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.00
9 CAP PROJ FUND FOR BLENDED COMPONENT UNITS Expenditure Detail n On 0.00 Other Sources/Uses Detail ' 0.00 0.00 Fund Reconciliation 0.00 0.00
1 BOND INTEREST AND REDEMPTION FUND .:(.• . Expenditure Detail a.: Other Sources/Uses Detail
:'r tim 1:*. :i 0.00 0.00
Fund Reconciliation _ 0.00 0.00 2 DEBT SVC FUND FOR BLENDED COMPONENT UNITS .111 • 1+4, 1
Expenditure Detail ;11: Other Sources/Uses Detail Fund Reconciliation 'P..
0.00 0.00 0.00 0.00 •
3 TAX OVERRIDE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation V •
.;0. 0.00 0.00 i6 DEBT SERVICE FUND 0.,
Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.00
i7 FOUNDATION PERMANENT FUND 'i Expenditure Detail 0.00 0.00 ,.1 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation
i1 CAFETERIA ENTERPRISE FUND 0.00 0.00
Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation
i2 CHARTER SCHOOLS ENTERPRISE FUND 0.00 0.00
Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 aoo
frteni, ,
Jose Unified ta Clara County
July 1 Budget (Single Adoption) 2004/05 Estimated Actuals
SUMMARY OF INTERFUND ACTIVITIES FOR ALL FUNDS
43 69666 000( Form I
Description
Direct Costs4nterfund Transfers In Transfers Out
5750 5750
Indirect/Direct Support Costs4nterfund Transfers In Transfers Out 7350, 7380 7350, 7380
Interfund Transfers In
8910-8929
Interfund Transfers Out
7610-7629
Due From Other Funds
9310
Due To Other Funds
9610
53 OTHER ENTERPRISE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00
Fund Reconciliation 0.01 0.00
66 WAREHOUSE REVOLVING FUND n.F:r O Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00
Fund Reconciliation .
0.00 0.0i
67 SELF-INSURANCE FUND •...l. Expenditure Detail 0 00 Other Sources/Uses Detail r . „ 0,00 3,000,000.00 Fund Reconciliation
71 RETIREE BENEFIT FUND ,,,'. 0.00 0.0
Expenditure Detail ,,,, Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.0 0.00
73 FOUNDATION PRIVATE-PURPOSE TRUST FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0 nn n nn
Fund Reconciliation 0.00 0.0
76 WARRANT/PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 0.00 0.f
95 STUDENT BODY FUND Expenditure Detail Other Sources/Uses Detail .7. Fund Reconciliation 0.00 0.1
TOTALS 525,641.00 I (525,641.00) 750,494 72 (750,494.72) 16,395,511.00 16,395,511.00 0.00 0.(
•nlifnmi flaw. .,f
Direct Costs4nterfund Transfers In Transfers Out
5750 5750
Indirect/Direct Support Costs-Interfund Transfers In Transfers Out 7350, 7380 7350, 7380
Interfund Interfund Transfers In Transfers Out 8910-8929 7610.7629
Due From Other Funds
9310
Due To
Other Funds 9610
0.00 0.00 0.00
(81,156.65) (574,101.00) 0.00 0.00 1,800,000.00 300,000.00
0.00 0.00 0.00
0.00 0.00
144,85 00 300 000.00 0.00
72,604.65 429.250.00 0.00 300 000 00
1,322,354.00 0.00
0.00 0.00
0.00 1,500,000.00
0.00 0.00
0.00 0.00
8,552.00 3,200,000.00 1,322,354.01
0.00 3,200,000.00
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
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
ose Unified Clara County
July 1 Budget (Single Adoption) 2005/06 Budget
SUMMARY OF INTERFUND ACTIVITIES FOR ALL FUNDS
43 69666 000000 Form SIAI
ascription GENERAL FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
I CHARTER SCHOOLS SPECIAL REVENUE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
I ADULT EDUCATION FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
! CHILD DEVELOPMENT FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
I CAFETERIA SPECIAL REVENUE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
DEFERRED MAINTENANCE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
5 PUPIL TRANSPORTATION EQUIPMENT FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
B SCHOOL BUS EMISSIONS REDUCTION FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
9 FOUNDATION SPECIAL REVENUE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
D SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
1 BUILDING FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
5 CAPITAL FACILITIES FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
6 STATE SCHOOL BUILDING LEASE/PURCHASE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
15 COUNTY SCHOOL FACILITIES FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
10 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
19 CAP PROJ FUND FOR BLENDED COMPONENT UNITS Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
51 BOND INTEREST AND REDEMPTION FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
52 DEBT SVC FUND FOR BLENDED COMPONENT UNITS Expenditure Detail _ Other Sources/Uses Detail Fund Reconciliation
53 TAX OVERRIDE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
56 DEBT SERVICE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
57 FOUNDATION PERMANENT FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
61 CAFETERIA ENTERPRISE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
62 CHARTER SCHOOLS ENTERPRISE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
Direct Costs-Interfund Indirect/Direct Support Costs-interfund Transfers In Transfers Out Transfers In Transfers Out
5750 5750 7350, 7380 7350, 7380
Interfund Transfers Out
7610-7629
Interfund Transfers In
8910.8929
Due To
Other Funds 9610
0.00 0
81.156.65 (81,156.65) 574.101 00 (514,101 00) 6,622.354.00 6 622,354 01
Due From Other Funds
9310
Jose Unified ,ta Clara County
July 1 Budget (Single Adoption) 2005/06 Budget
SUMMARY OF INTERFUND ACTIVITIES FOR ALL FUNDS
43 69666 000C Form
Description 63 OTHER ENTERPRISE FUND
Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
66 WAREHOUSE REVOLVING FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
67 SELF-INSURANCE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
71 RETIREE BENEFIT FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
73 FOUNDATION PRIVATE-PURPOSE TRUST FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
76 WARRANT/PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
95 STUDENT BODY FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
TOTALS
•.lifnenin Iltanf nf FAQ ,,-aline
2005/06 July 1 Budget (Single Adoption) Jose Unified 01 General Fund 43 69666 0000000 a Clara County School District Criteria & Standards Review Form 01CS
First Tier
lis First Tier Review is for the General Fund ny deviation triggers a Second Tier review - the Second Tier is in idition to all items in the First Tier.
Criteria Standard ADA has not been overestimated in 1) The first prior year (2004/05) OR 2) Two or more of the previous three years by more than the following variance levels:
AVERAGE DAILY ATTENDANCE
Variance Level ADA Range 1.030 0 to 300 1.025 301 to 1,000 1.020 1,001 to 30,000 1.015 30,001 to 400,000 1.010 400,001 and Over
'our Variance Level is: 1.015 Based on Form A, lines 3, 6, and 25, REVENUE LIMIT Column.)
DA Variance Level
)etermine the ratio of budgeted ADA to actual ADA for each of the three prior years. inter ADA data from the Form A Form A, the sum of lines 3, 6, and 25, REVENUE LIMIT Column.)
'iscal Year Budget ADA
Actual ADA
Variance Level Budget divided by
Actual - hird Prior Year (2002/03) iecond Prior Year (2003/04) =first Prior Year (2004/05)
30,679.92 30,740.84 .9980
30,868.00 30,842.72 1.0008
30,474.38 30,592.90 .9961
3omparison to ADA Standard
a. Based on the data reported, your district meets the 1st ADA Standard (has not overestimated ADA in excess of the standard ADA variance level for your size district in 2004/05).
b. Based on the data reported, your district meets the 2nd ADA Standard (has not overestimated ADA in excess of the standard ADA variance level for your size district in 2 or more of the 3 previous years).
ilifornia Dept of Education
an Jose Unified anta Clara County
2005/06 July 1 Budget (Single Adoption) 01 General Fund
School District Criteria & Standards Review First Tier
43 69666 0000 Form 0'
Standard Deficit spending (Expenditures plus Other Financing Uses exceeds Revenues plus Other Financing Sources) in the 1) First and second prior years OR 2) First and third prior years has not exceeded the following variance levels:
Variance Level ADA Range .0165 0 to 300
.0132 301 to 1,000
.0099 1,001 to 30,000
.0066 30,001 to 400,000
.0033 400,001 and Over
Criteria 2. DEFICIT SPENDING
Your Variance Level is: .0066 (Based on Form A, lines 3, 6, and 25, REVENUE LIMIT Column.)
Deficit Spending Variance Level (Form 01)
Determine the ratio of deficit spending to expenditures for each of the three prior years and the budget year. Enter total expenditures and any deficit spending from Form 01:
Operating Expenditure
Deficit Spending *
Variance Level Deficit Spending divide
Fiscal Year (Form 01, Sec. B) (Form 01, Sec. E) by Expenditure Third Prior Year (2002/03) 263,293,781.69 7,560,070.99 .02 Second Prior Year (2003/04) 246,917,619.36 2,631,415.74 .011 First Prior Year (2004/05) 262,919,519.64 481,190.21 .00 Budget Year (2005/06) 268,382,190.54 4,432,684.71 .011
* If deficit spending, enter amount as a positive number; if not deficit spending, enter -0-.
Comparison to Deficit Spending Standard
a. Based on the data reported, your district meets the 1st Deficit Spending Standard (did not have a deficit spending level in excess of the standard deficit spending variance level for your size district in 2004/05 and 2003/04).
b. Based on the data reported, your district meets the 2nd Deficit Spending Standard (did not have a deficit spending level in excess of the standard deficit spending variance level for your size district in 2004/05 and 2002/03).
California Dept of Education cere nnnc n
Jose Unified ita Clara County
2005/06 July 1 Budget (Single Adoption) 01 General Fund
School District Criteria & Standards Review First Tier
43 69666 0000001 Form 01C!
Criteria Standard RESERVES Available reserves are not less than the following percentages as applied to total
expenditures*, transfers out, and other uses (except as provided for in Education Code Section 33128):
Percentage Level ADA Range 5% or 50,000 (greater of) 0 to 300 4% or 50,000 (greater of) 301 to 1,000
3% 1,001 to 30,000 2% 30,001 to 400,000 1% 400,001 and Over
(our Minimum Reserve Level is: 2% Based on Form A, lines 3, 6, and 25, REVENUE LIMIT Column.)
An Administrative Unit of a Special Education Local Plan Area (SELPA) may exclude the distribution of revenues to its participating members.
Special Education Pass-through Funds Reserve Exclusion 1. a. Does your office choose to exclude the pass-through funds distributed to a SELPA(s) from the reserve calculation? No
b. If yes, enter the name(s) of the SELPA(s):
2. a. Does your office serve as the Administrative Unit (AU) of the SELPA? No If no, pass-through funds cannot be excluded.
b. If yes, the amount of special education funds budgeted in resources 3300-3499, 6500 and 6510 that will be excluded is: Object 7211 (This amount extracts from funds 01 and 06, resources 3300-3499, 6500 and 6510, budget) Object 7212 (This amount extracts from funds 01 and 06, resources 3300-3499, 6500 and 6510, budget) Object 7213 (This amount extracts from funds 01 and 06, resources 3300-3499, 6500 and 6510, budget) Object 7221 (This amount extracts from funds 01 and 06, resources 3300-3499, 6500 and 6510, budget) Object 7222 (This amount extracts from funds 01 and 06, resources 3300-3499, 6500 and 6510, budget) Object 7223 (This amount extracts from funds 01 and 06, resources 3300-3499, 6500 and 6510, budget)
3. Total, Special Education Pass-through funds to be excluded: 0.00
Minimum Reserve Level (Funds 01 & 17)
Determine district's A) Recommended Reserve Amount & B) Budgeted Reserve Amount:
A. Recommended Reserve Amount
1. Total expenditures, transfers out, and other uses (Fund 01, Objects 1000-7999)
268,682,190.54
2. Special Education Pass-through Funds 0.00 (Special Education Pass-through Funds Reserve Exclusion Section, Line 3)
3. Net Expenditures, Transfers Out, and Other Uses (Line Al less Line A2) 268,682,190.54
4. Recommended minimum reserve percentage 2%
5. Total (Line A3 x Line A4) 5,373,643.81
6. Recommended minimum reserve amount for this district (Line A5 or the greater of Line A5 or $50,000 for a district with less than 1,001 ADA) 5,373,643.81
B. Budgeted Reserve Amount (AMOUNTS DESIGNATED FOR RESERVES MUST BE UNRESTRICTED)
1. General Fund (Fund 01) - Budgeted in Designated for Economic Uncertainties (Col. D - #9770) 0.00
2. General Fund (Fund 01) - Budgeted in the Unappropriated Account (Col. D - #9790) 40,556.79
3. Special Reserve Fund (Fund 17) - Budgeted in DEU Account #9770 0.00
31ifornia Dept of Education Nr. 0 nnric n
2005/06 July 1 Budget (Single Adoption) an Jose Unified 01 General Fund 43 69666 0000 anta Clara County School District Criteria & Standards Review Form 01
First Tier
4. Special Reserve Fund (Fund 17) - Budgeted in the Unappropriated Account #9790
Total District Budgeted UNRESTRICTED Reserves
2,750,923.82
2,791,480.61
Comparison to Minimum Reserve Standard
a. Based on the data reported, your district's budget year reserve amounts do not meet the recommended reserve amount for your size district and
completion of a Second Tier Review is required. Please explain below or on a separate attachment why the recommended reserve levels have not been met. The explanation must include how the reserves will be replenished.
SUPPLEMENTAL INFORMATION
A. Multiyear Projection Based on the required multiyear projection for the General Fund, if ending fund balances are projected to be negative for the current or two subsequent fiscal years, please explain the contributing factors.
B. Change in Fund Balance (Form 01, Line F-2) Determine the change in fund balance for the budget and two prior years
Fiscal Year Ending Fund
Balance Net Inc./(Dec.) Over Prior Year
Percentage Inc./(Dec.)
Second Prior Year (2003/04) First Prior Year (2004/05) Budget Year (2005/06)
1,929,304.82
417,374.37 21.6:: 2,346,679.19 13,994.48 (2,332,684.71) -99.4(
Provide an explanation if the fund balance has declined for the last two fiscal years:
California Dept of Education qAtsg rinnnriml Mannrtinn Cesfharnres _ 9nnc i n
Jose Unified to Clara County
2005/06 July 1 Budget (Single Adoption) 01 General Fund
School District Criteria & Standards Review First Tier
43 69666 000000C Form 01 CE
C. Components of Ending Fund Balance
1. Is the sum of the components of ending fund balance (Form 01, Lines F.2.a. and F.2.b., Column F) greater than the ending fund balance (Form 01, Line F.2., Column F)?
2. If yes, adjust the components of ending fund balance until the Unappropriated Amount (Form 01, Line F.2.d., Column F) is positive or zero.
D. Funding On-going General Fund Expenditures with One-time Resources
1. Does your budget include the use of one-time resources to fund more than 1% of on-going General Fund operating expenditures? No
2. If yes, what percentage of on-going General Fund operating expenditures does it represent? Explain how the one-time resources will be replaced to continue funding the on-going expenditures in the following years:
E. Analysis of Change in Special Education Funding
Resource Obiect Description 2004/05 Actual
2005/06 Budget
6500 8091 Special Education ADA Transfer - Current Year 4,068,935.00 4,224,468.00 6500 8097 Property Tax Transfers 2,516,703.00 2,387,002.00 6500 8311 Special Education Master Plan - Current Year 0.00 0.00 6500 8791- Special Education SELPA Transfers from Districts,
8793 County Offices, or JPAs 6,384,036.00 6,939,868.00 Less:6500 7221- Special Education SELPA Transfers to Districts,
7223 County Offices, or JPAs 0.00 0.00 3310 8181 Special Education, Entitlement Per UDC 4,946,899.00 4,946,899.00
Total Revenues 17,916,573.00 18,498,237.00
Percentage of Change 3.25%
Provide an explanation if the percentage of change reflects an increase or decrease greater than 5%:
ilifornia Dept of Education , cc Firtnnrinl Rctrtnriinn Crtfhlunrc. _ OrWIR I n
2005/06 July 1 Budget (Single Adoption) an Jose Unified 01 General Fund 43 69666 000(
Tanta Clara County School District Criteria & Standards Review Form 0 First Tier
F. Multiyear Commitments
Complete the following table for all significant multiyear commitments for the budget year and the following two years (include debt for all funds here). Clearly identify the number of years remaining and the total remaining principal amount of the commitment, the amount of principal and interest budgeted for the 2005/06 fiscal year and the following two years, and the funding source of the payment. If the source of the payment is not the same for each year, explain in the comments section. (EXCLUDE SALARY AND BENEFIT SETTLEMENTS, NON-CAPITAL OPERATING LEASES, AND MAINTENANCE AGREEMENTS.)
T .e of Commitment # of Years
Balance July 1, 2005
Princi.al Onl
2005/06 Payment
P & I
2006/07 Payment
P & I
2007/08 Payment
P & I Fund/Object Code/
Resource General Obligation Bonds State School Building Loans Other Postemployment Benefits Compensated Absences Certificate of Participation Capital Leases
Other Commitments:
318,864,649.00 28,518,461.00 21,761,636.00 21,942,368.00 21
10,763,178.00 1,573,397.00 1,544,064.00 1,523,924.00 494,339.00
101,564,181.00 1,198,206.00 1,199,606.00 8,300,506.00 540,647.00 282 120.00 230 121.00 115,060.00
Comments:
California Dept of Education SACS Financial Rpm-IT-firm Snfluvarta - 9nnc 9 n
Jose Unified to Clara County
2005/06 July 1 Budget (Single Adoption) 01 General Fund
School District Criteria & Standards Review First Tier
43 69666 000000( Form 010E
G. Change in Contributions
Determine the change in contributions for the budget and prior years.
Third Prior Year (2002/03) - Optional Contributions (Form 01, Unrestricted Column, Line D3)
Second Prior Year (2003/04) - Optional Contributions (Form 01, Unrestricted Column, Line D3) Percentage of change over prior year
First Prior Year (2004/05) Contributions (Form 01, Unrestricted Column, Line D3) Percentage of change over prior year
(21,453,407.32)
(21,932,760.48) 2.23%
(25,945,509.07) 18.30%
Budget Year (2005/06) Contributions (Form 01, Unrestricted Column, Line D3) Percentage of change over prior year
(27,253,350.82) 5.04%
Provide an explanation if the percentage of change in contributions for the budget year reflects an increase greater than 10%:
In 03-04 there was a "reverse" contribution of restricted ending balances from fund 06 to fund 03, as permitted by law.
This skewed the data from 03-04. The contributions in that year would have otherwise been higher and more in line with the overall trend line
H. Retiree Health and Welfare Benefits Liability
1. Are the health and welfare benefits for retired employees funded on a pay-as-you-go method or using an actuarial cost method? Pay-as-you-go
2. If accounted for on a pay-as-you-go basis, please disclose the following:
Budget Year Fiscal Year 2005/06 2006/07 2007/08 No. of Retirees Receiving Benefits 1,070.00 1,070.00 1,070.00 Total Annual Cost 7,937,833.00 9,128,508.00 10,497,784.00 Annual District Contribution 2,440,649.00 2,665,815.00 2,979,666.00 Annual Retiree Contribution 5,497,184.00 6,462,693.00 7,518,118.00
3. If your plan provides Health and Welfare benefits for retirees over the age of 65:
a. What is the unfunded liability for providing this benefit? 0.00
b. Enter the date of the actuarial report (refer to Education Code Section 42140) used as a basis for determining the unfunded liability.
alifomia Dept of Education ‘re 'ulna I 11
San Jose Unified ;with Clara County
2005/06 July 1 Budget (Single Adoption) 01 General Fund
School District Criteria & Standards Review First Tier
43 69666 000C Form 0
Temporary Borrowings Between Funds
Identify all transfers between funds which are accounted for as temporary borrowings for the budget year pursuant to Education Code Section 42603. For each borrowing, please identify the funds involved, the amount borrowed, the estimated repayment date, and the purpose for the temporary borrowing:
J. Status of Capital Projects
Identify all capital projects that may impact the budget year general fund operational budget. For each capital project, please provide a description of the capital project, estimated completion date, original project budget, original source of funding, and any estimated cost overruns identifying the source of funding that will cover the cost overruns:
K. Contingent Liabilities
Identify any known or contingent liabilities from financial or program audits, state compliance reviews, litigation, etc., that may impact the budget.
We are currently undergoing an extensive audit of our use tax back to the 01-02 fiscal year.
At this time it appears that we may owe as much as $200,000 in back taxes.
We are waiting for the final auditors report.
If known, the amount will be set up as a liability during the year-end close process
California Dept of Education SACS Financial Reoortino Software! - 7nnc I n
Jose Unified to Clara County
2005/06 July 1 Budget (Single Adoption) 01 General Fund
School District Criteria & Standards Review First Tier
43 69666 000000( Form 01Cf.
L. Status of Employee Salary and Benefit Negotiations
***PLEASE NOTE*** If salary and benefit negotiations are not finalized, upon settlement with certificated or classified staff, the school district must determine the cost of the settlement, including salaries, benefits and any other agreements that change costs, and provide the county office of education with an analysis of the cost of the settlement and its impact on the operating budget. The public disclosure documents prepared in compliance with Government Code Section 3547.5 will satisfy this salary settlement notification requirement. (Refer to CDE Management Advisory 92-01, dated May 15, 1992.) The governing board must certify to the validity of the analysis. The county superintendent shall review the analysis relative to the Criteria and Standards, and may provide written comments to the president of the district governing board, and the district superintendent.
Certificated Employees
1. Enter the number of certificated FTEs included in the budget. 1,793.68
2. Enter the number of certificated FTEs included in the prior year's second interim report. 1,816.74
3. Are salary and benefit negotiations for the certificated bargaining unit settled for the budget year? (Yes/No/NA) No
If settled, indicate the following:
a. Total cost of the salary settlement.
b. Amount of salary settlement included in the budget.
C. Period of agreement.
d. Percentage of change in salary over the prior year's salary schedule:
Fiscal Year Current Year (2004/05) Budget Year (2005/06) First Subsequent Year (2006/07) Second Subsequent Year (2007/08)
% Change in Salary Over Prior Year
e. Is salary increase on-going or a one-time bonus?
If not settled, indicate the following:
a. Enter the costs of a 1% increase in Salary and Statutory Benefits
b. Are any tentative salary increases included in the budget? (Yes/No/NA)
1,299,260.00
Yes
c. If yes, how much for each of the following: 1. Salaries 2. Health and Welfare Benefits
1,885,204.00
4. Are Step and Column adjustments included in the budget? (Yes/No/NA) Yes
Indicate the following for the budget and subsequent two years:
Cost of Step & Col. % Change In Step Fiscal Year Adjustment & Col. Over P.Y. Current Year (2004/05) 0.02 Budget Year (2005/06) 0.02 0.00% First Subsequent Year (2006/07) 0.02 0.00% Second Subsequent Year (2007/08) 0.02 0.00%
rlifomia Dept of Education ■r:S Financial Rrannrtinn .cnftuunra - 9ring 1 n
2005/06 July 1 Budget (Single Adoption) an Jose Unified 01 General Fund 43 69666 000( Santa Clara County School District Criteria & Standards Review Form 0
First Tier
5. Are changes in health benefit costs included in the budget? (Yes/No/NA) Yes
Fiscal Year Budget Year (2005/06) First Subsequent Year (2006/07) Second Subsequent Year (2007/08)
% Change in Health Benefits Over P.Y.
5.00 15.00 15.00
6. List the significant contract changes and the cost impact of each change (i.e., class size, hours of employment, leave of absence, etc.).
Health benefit increases are 1.76% for Foundation anf 7.6% for Kaiser, for a blended rate of about 5%
7. Identify the source of funding that will be used to support multiyear salary and benefits commitments.
California Dept of Education CArg rinnnriol Deane-04in" Cnffs.onr.n. _ onn=
Jose Unified 3 Clara County
2005/06 July 1 Budget (Single Adoption) 01 General Fund
School District Criteria & Standards Review First Tier
43 69666 0000000 Form 01 CS
Classified Employees
1. Enter the number of classified FTEs included in the budget.
2. Enter the number of classified FTEs included in the prior year's second interim report.
3. Are salary and benefit negotiations for the classified bargaining unit settled for the budget year? (Yes/No/NA)
If settled, indicate the following:
a. Total cost of the salary settlement.
b. Amount of salary settlement included in the budget.
c. Period of agreement.
d. Percentage of change in salary over the prior year's salary schedule:
Fiscal Year Current Year (2004/05) Budget Year (2005/06) First Subsequent Year (2006/07) Second Subsequent Year (2007/08)
% Change in Salary Over Prior Year
e. Is salary increase on-going or a one-time bonus?
If not settled, indicate the following:
a. Enter the costs of a 1% increase in Salary and Statutory Benefits
b. Are any tentative salary increases included in the budget? (Yes/No/NA)
353,881.00
No
c. If yes, how much for each of the following: 1. Salaries 2. Health and Welfare Benefits
4. Are Step and Column adjustments included in the budget? (Yes/No/NA) Yes
Indicate the following for the budget and subsequent two years:
Cost of Step & Col. % Change In Step Fiscal Year Adjustment & Col. Over P.Y.
Current Year (2004/05) 0.01 Budget Year (2005/06) 0.01 0.00%
First Subsequent Year (2006/07) 0.01 0.00%
Second Subsequent Year (2007/08) 0.01 0.00%
903.29
971.63
No
0.00
5. Are changes in health benefit costs included in the budget? (Yes/No/NA)
Fiscal Year Budget Year (2005/06) First Subsequent Year (2006/07) Second Subsequent Year (2007/08)
% Change in Health Benefits Over P.Y.
5.00% 15.00% 15.00%
2005/06 July 1 Budget (Single Adoption) San Jose Unified 01 General Fund 43 69666 0001 Santa Clara County School District Criteria & Standards Review Form C
First Tier
6. List the significant contract changes and the cost impact of each change (i.e., differential pay, hours of employment, leave of absence, etc.).
Health benefit increases are 1.76% for Foundation and 7.6% for Kaise for a blended rate of about 5%.
7. Identify the source of funding that will be used to support multiyear salary and benefits commitments.
THIS IS THE END OF THE FIRST TIER REVIEW.
You Must Complete the Second Tier Review Form — Please Click the Second Tier Tab Below
aalifornia Dept of Education SACS Financial Reporting Software - 2005.1.0
IJose Unified ita Clara County
2005/06 July 1 Budget (Single Adoption) 01 General Fund
School District Criteria & Standards Review Second Tier
43 69666 000000C Form 01CS
ECOND TIER REVIEW FOR THE BUDGET YEAR - GENERAL FUND :viations must be explained in writing. Explanations should be concise and to the point.
>mpletion of the Second Tier Review is required if at least one of the following four situations apply:
1. Your district has overestimated ADA in excess of the variance level for districts of your size in either a) 2004/05 or b) at least two of the three previous years, or
2. Your district has deficit spending levels in excess of the variance level for districts of your size in either a) 2003/04 and 2004/05 or b) 2002/03 and 2004/05, or
3. Your districts budgeted unrestricted reserves for economic uncertainties are below the state's recommended reserve levels for districts of your size, or
4. Your county office of education specifically requests such a review.
Criteria Standard
REVENUE LIMIT Budgeted revenue limit has not increased or decreased by more than the change in the Base Revenue Limit (BRL) per ADA plus the change in Revenue Limit ADA from the prior year.
(For Basic Aid Districts, calculate the change in revenue limit in Step 1 below by using the total revenue limit property taxes, miscellaneous taxes and community redevelopment funds reported on Form RL instead of the 'BRL per ADA.' Omit Step 2, and complete the remaining sections.)
Calculate the change in BRL per ADA plus Revenue Limit ADA by performing steps 1 and 2 below.
Step 1 - Change in BRL per ADA
a. Budget Year BRL per ADA (Form RL) 5,156.20
b. Prior Year BRL per ADA (Form RL) 4,945.20
c. Difference (a minus b) 211.00
d. Percentage change in BRL per ADA (c divided by b) 4.27°i
Step 2 - Change in Revenue Limit ADA
30,225.00 a. Budgeted estimated revenue limit ADA (Form A)
b. Prior Year actual revenue limit ADA (Form A) 30,592.9C
c. Difference (a minus b) (367.9C
d. Percentage change in revenue limit ADA (c divided by b) -1.209
Step 3 - Change in BRL per ADA plus revenue limit ADA (Sum of % from steps 1d and 2d) 3.079
alifornia Dept of Education ACR Financial Rpnnrtinn Rnftwarp - 2rim 1 n
ian Jose Unified Tanta Clara County
2005/06 July 1 Budget (Single Adoption) 01 General Fund
School District Criteria & Standards Review Second Tier
43 69666 00001 Form 01
District change in Revenue Limit
Determine the change in revenue limit for the budget and prior years.
Third Prior Year (2002/03) - Optional Total Revenue Limit (Form RL)
Second Prior Year (2003/04) - Optional Total Revenue Limit (Form RL) Percentage of change over prior year 0.01
First Prior Year (2004/05) Total Revenue Limit (Form RL) 149,574,129: Percentage of change over prior year 0.01
Budget Year (2005/06) Total Revenue Limit (Form RL) 155,287,635 Percentage of change over prior year 3.&
Comparison to Revenue Limit Standard
Provide an explanation if the percentage of change in revenue limit for the budget year reflects an increase or decrease greater than the change in BRL per ADA plus revenue limit ADA:
Deficit reduction is not factored in to the calculation above
California Dept of Education SACS Financial Reporting Software - 2005.1.0
Jose Unified ita Clara County
2005/06 July 1 Budget (Single Adoption) 01 General Fund
School District Criteria & Standards Review Second Tier
43 69666 0000000 Form 01CS
Criteria Standard
FEDERAL REVENUES Budgeted federal revenues have not increased or decreased by more than 10% from the prior year revenues.
Change in Federal Revenues
Determine the change in federal revenues for the budget and prior years.
Third Prior Year (2002/03) - Optional Federal Revenues (Form 01)
Second Prior Year (2003/04) - Optional Federal Revenues (Form 01) Percentage of change over prior year
First Prior Year (2004/05) Federal Revenues (Form 01) Percentage of change over prior year
Budget Year (2005/06) Federal Revenues (Form 01) Percentage of change over prior year
Comparison to Federal Revenue Standard
0.00%
24,974,338.00 0.00%
26,142,121.46
4.68%
Provide an explanation if the percentage of change in federal revenues for the budget year reflects an increase or decrease greater than 10%:
ilifornia Dept of Education CS Financial Reporting Software - 2005.1.0
an Jose Unified Tanta Clara County
2005/06 July 1 Budget (Single Adoption) 01 General Fund
School District Criteria & Standards Review Second Tier
43 69666 0000( Form 01
Criteria Standard
Budgeted other state revenues have not increased or decreased by more than 10% from the prior year revenues.
3. OTHER STATE REVENUES
Change in Other State Revenues
Determine the change in other state revenues for the budget and prior years.
Third Prior Year (2002/03) - Optional Other State Revenues (Form 01)
Second Prior Year (2003/04) - Optional Other State Revenues (Form 01)
Percentage of change over prior year 0.0(
First Prior Year (2004/05) Other State Revenues (Form 01) 65,199,767: Percentage of change over prior year 0.0(
Budget Year (2005/06) Other State Revenues (Form 01) 64,257,586. Percentage of change over prior year -1.4!
Comparison to Other State Revenues Standard
Provide an explanation if the percentage of change in other state revenues for the budget year reflects an increase or decrease greater than 10%:
California Dept of Education SACS Financial Reporting Software - 2005.1.0
'Jose Unified la Clara County
2005/06 July 1 Budget (Single Adoption) 01 General Fund
School District Criteria & Standards Review Second Tier
43 69666 0000000 Form 01CS
Criteria Standard
LOCAL REVENUES Budgeted local revenues have not increased or decreased by more than 10% from the prior year revenues.
Change in Local Revenues
Determine the change in local revenues for the budget and prior years.
Third Prior Year (2002/03) - Optional Local Revenues (Form 01)
Second Prior Year (2003/04) - Optional Local Revenues (Form 01) Percentage of change over prior year
First Prior Year (2004/05) Local Revenues (Form 01) Percentage of change over prior year
Budget Year (2005/06) Local Revenues (Form 01) Percentage of change over prior year
Comparison to Local Revenues Standard
0.00%
13,364,790.69 0.00%
13,705,475.97 2.55%
Provide an explanation if the percentage of change in local revenues for the budget year reflects an increase or decrease greater than 10%:
alifornia Dept of Education ACS Financial Rannrlinn Rnftwaria 9nns n
San Jose Unified Santa Clara County
2005/06 July 1 Budget (Single Adoption) 01 General Fund
School District Criteria & Standards Review Second Tier
43 69666 00001 Form 01
Criteria Standard
Budgeted salaries and benefits have not increased or decreased by more than the change in the Base Revenue Limit per ADA, plus the change in revenue limit ADA from the prior year.
5. SALARIES & BENEFITS
Change in BRL per ADA plus revenue limit ADA (Criteria #1, Step 3)
Chance in Salaries & Benefits
Determine the change in salaries and benefits for the budget and prior years.
Third Prior Year (2002/03) - Optional Certificated Salaries (Form 01, Line B.1) Classified Salaries (Form 01, Line B.2) Employee Benefits (Form 01, Line B.3) Total Salaries and Benefits
Second Prior Year (2003/04) - Optional Certificated Salaries (Form 01, Line B.1) Classified Salaries (Form 01, Line B.2) Employee Benefits (Form 01, Line B.3) Total Salaries and Benefits Percentage of change over prior year
3.0'
0.
0. 0.0
First Prior Year (2004/05) Certificated Salaries (Form 01, Line B.1) 128,795,464. Classified Salaries (Form 01, Line B.2) 37,461,598. Employee Benefits (Form 01, Line B.3) 56,753,897. Total Salaries and Benefits 223,010,960. Percentage of change over prior year 0.0
Budget Year (2005/06) Certificated Salaries (Form 01, Line B.1) Classified Salaries (Form 01, Line B.2) Employee Benefits (Form 01, Line B.3) Total Salaries and Benefits Percentage of change over prior year
128,981,903. 37,689,071. 58,839,967 .
225,510,942 .
1.1
Comparison to Salaries & Benefits Standard
Provide an explanation if the percentage of change in salaries and benefits for the budget year reflects an increase or decrease greater than the change in BRL per ADA plus the change in revenue limit ADA:
California Dept of Education SACS Financial Reporting Software - 2005.1.0
Jose Unified to Clara County
2005/06 July 1 Budget (Single Adoption) 01 General Fund
School District Criteria & Standards Review Second Tier
43 69666 0000000 Form 01CS
Criteria Standard
BOOKS AND SUPPLIES Budgeted books and supplies have not increased or decreased by more than 1) 10% or 2) the change in BRL per ADA plus revenue limit ADA (whichever is greater) from the prior year.
Books and Supplies Standard (Greater of % from Criteria #1, Step 3 or 10%) 10.00%
Change in Books & Supplies
Determine the change in books and supplies for the budget and prior years.
Third Prior Year (2002/03) - Optional Books and Supplies (Form 01, Line B.4)
Second Prior Year (2003/04) - Optional Books and Supplies (Form 01, Line B.4)
Percentage of change over prior year 0.00%
First Prior Year (2004/05) Books and Supplies (Form 01, Line BA) Percentage of change over prior year
Budget Year (2005/06) Books and Supplies (Form 01, Line B.4) Percentage of change over prior year
Comparison to Books and Supplies Standard
9,861,975.01 0.00%
12,724,628.42 29.03%
Provide an explanation if the percentage of change in books and supplies for the budget year reflects an increase or decrease greater than 1) 10% or 2) the change in BRL per ADA plus revenue limit ADA (whichever is greater):
A number of categorical budges are placed in supplies, pending develpment of program budgets.
alifornia Dept of Education .rS Financial RAnnrtinti Softwara 9nnc I n
an Jose Unified Tanta Clara County
2005/06 July 1 Budget (Single Adoption) 01 General Fund
School District Criteria & Standards Review Second Tier
43 69666 00001 Form 01
Criteria Standard
Budgeted services and other operating expenses have not increased or decreased by more than 1) 10% or 2) the change in BRL per ADA plus revenue limit ADA (whichever
is greater) from the prior year.
7. SERVICES AND OTHER OPERATING EXPENSES
Services and Other Operating Expenses Standard (Greater of % from Criteria #1, Step 3 or 10%)
Change in Services and Other Operating Expenses
Determine the change in services and other operating expenses for the budget and prior years.
Third Prior Year (2002/03) - Optional Services & Other Operating Expenses (Form 01, Line B.5)
Second Prior Year (2003/04) - Optional Services & Other Operating Expenses (Form 01, Line B.5) Percentage of change over prior year
First Prior Year (2004/05)
Services & Other Operating Expenses (Form 01, Line B.5) Percentage of change over prior year
Budget Year (2005/06) Services & Other Operating Expenses (Form 01, Line B.5) Percentage of change over prior year
Comparison to Services and Other Operating Expenses Standard
10.0(
0.01
25,801,668. , 0.01
25,803,221. 0.0
Provide an explanation if the percentage of change in services and other operating expenses for the budget year reflects an increase or decrease greater than 1) 10% or 2) the change in BRL per ADA plus revenue limit ADA (whichever is greater):
California Dept of Education SACS Financial Reporting Software - 2005.1.0
Jose Unified to Clara County
2005/06 July 1 Budget (Single Adoption) 01 General Fund
School District Criteria & Standards Review Second Tier
43 69666 0000000 Form 01CS
Criteria Standard
CAPITAL OUTLAY Budgeted capital outlay has not increased or decreased by more
than 40% from the prior year.
Change in Capital Outlay
Determine the change in capital outlay for the budget and prior years.
Third Prior Year (2002/03) - Optional Capital Outlay (Form 01, Line B.6)
Second Prior Year (2003/04) - Optional Capital Outlay (Form 01, Line B.6) Percentage of change over prior year
First Prior Year (2004/05) Capital Outlay (Form 01, Line B.6) Percentage of change over prior year
Budget Year (2005/06) Capital Outlay (Form 01, Line B.6) Percentage of change over prior year
Comparison to Capital Outlay Standard
Provide an explanation if the percentage of change in capital outlay for the budget year reflects an increase or decrease greater than 40%:
Budget in 04/05 will be corrected. It should be zero
0.00%
1,211.01
0.00%
0.00 -100.00%
;alifornia Dept of Education :ACC Financial Rannrlinn SnfhAtara - 9nric 1 n
an Jose Unified ante Clara County
2005/06 July 1 Budget (Single Adoption) 01 General Fund
School District Criteria & Standards Review Second Tier
43 69666 00000( Form 01C
Criteria Standard
). OTHER OUTGO Budgeted other outgo has not increased or decreased by more than 40% from the
prior year.
Change in Other Outgo
Determine the change in other outgo for the budget and prior years.
Third Prior Year (2002/03) - Optional Other Outgo (Form 01, Line B.7)
Second Prior Year (2003/04) - Optional Other Outgo (Form 01, Line B.7) Percentage of change over prior year
First Prior Year (2004/05) Other Outgo (Form 01, Line B.7) Percentage of change over prior year
Budget Year (2005/06) Other Outgo (Form 01, Line B.7) Percentage of change over prior year
Comparison to Other Outgo Standard
0.00
4,994,199.0 0.00
4,917,499.0 -1.54
Provide an explanation if the percentage of change in other outgo for the budget year reflects an increase or decrease greater than 40%:
California Dept of Education e Are n
Jose Unified rta Clara County
2005/06 July 1 Budget (Single Adoption) 01 General Fund
School District Criteria & Standards Review Second Tier
43 69666 000000C Form 01CS
Criteria Standard
. OTHER FINANCING SOURCES Budgeted other financing sources have not increased or decreased by more than 40% from the prior year.
Change in Other Financing Sources
Determine the change in other financing sources for the budget and prior years.
Third Prior Year (2002/03) - Optional Other Financing Sources (Form 01, Lines D1a plus D2a)
Second Prior Year (2003/04) - Optional Other Financing Sources (Form 01, Lines D1a plus D2a) Percentage of change over prior year
First Prior Year (2004/05) Other Financing Sources (Form 01, Lines D1a plus D2a) Percentage of change over prior year
0.00%
4,570,992.00
0.00%
Budget Year (2005/06) Other Financing Sources (Form 01, Lines D1a plus D2a) Percentage of change over prior year
Comparison to Other Financing Sources Standard
1,800,000.00 -60.62%
Provide an explanation if the percentage of change in other financing sources for the budget year reflects an increase or decrease greater than 40%:
THe district does not plan to make a transfer from the Special Reserve Fund in 05/06
alifornia Dept of Education 4CS Financial Reoortina Software - 2005.1.0
in Jose Unified inta Clara County
2005/06 July 1 Budget (Single Adoption) 01 General Fund
School District Criteria & Standards Review Second Tier
43 69666 00000( Form 01C
Criteria Standard Budgeted other financing uses have not increased or decreased by more than 40% from
the prior year. 1. OTHER FINANCING USES
Change in Other Financing Uses
Determine the change in other financing uses for the budget and prior years.
Third Prior Year (2002/03) - Optional Other Financing Uses (Form 01, Lines D1b plus D2b)
Second Prior Year (2003/04) - Optional Other Financing Uses (Form 01, Lines D1b plus D2b) Percentage of change over prior year
First Prior Year (2004/05) Other Financing Uses (Form 01, Lines D1b plus D2b) Percentage of change over prior year
Budget Year (2005/06) Other Financing Uses (Form 01, Lines D1b plus D2b) Percentage of change over prior year
Comparison to Other Financing Uses Standard
0.00'
500,122.0
0.00
300,000.0
-40.01
Provide an explanation if the percentage of change in other financing uses for the budget year reflects an increase or decrease greater
than 40%:
California Dept of Education c A no nnn= I n
2005/06 July 1 Budget (Single Adoption) Jose Unified 01 General Fund to Clara County School District Criteria & Standards Review
Second Tier
NERAL FUND TREND ANALYSIS )TE: Enter the most current data available (unaudited or audited).
YEAR AMOUNTS
12 REGULAR ADA CCLUDING ADULTS orm A, Annual Report Column, les 3, 6, and 25)
2002/03 Annual ADA 2003/04 Annual ADA 2004/05 Annual ADA Budgeted ADA
29,938.25
29,276.00
DERATING REVENUES orm 01, Section A)
2002/03 Revenues 2003/04 Revenues 2004/05 Revenues Budgeted Revenues
258,367,459.43 263,949,505.83
PERATING EXPENDITURES orm 01, Section B)
2002/03 Expenditures 2003/04 Expenditures 2004/05 Expenditures Budgeted Expenditures
263,293,781.69 246,917,619.36 262,919,519.64 268,382,190.54
PERATING SURPLUS OR EFICIT 'orm 01, Section C)
2002/03 Surplus/Deficit 2003/04 Surplus/Deficit 2004/05 Surplus/Deficit Budgeted Surplus/Deficit
(263,293,781.69) (246,917,619.36)
(4,552,060.21) (4,432,684.71)
NDING GENERAL FUND ALANCE =orm 01, Section F2)
2002/03 Fund Balance 2003/04 Fund Balance 2004/05 Fund Balance Budgeted Fund Balance
1,929,304.82 2,346,679.19
13,994.48
INRESTRICTED RESERVES ESIGNATED FOR ECONOMIC JNCERTAINTIES (DEU) Form 01, Section F, 2b )bject 9770, Unrestricted)
2002/03 DEU 2003/04 DEU 2004/05 DEU Budgeted DEU
0.00
0.00
THIS IS THE END OF THE SECOND TIER REVIEW
:alifomia Dept of Education ACS Financial Reporting Software - 2005.1.0
B-1
EXHIBIT B
ADOPTED BUDGET OF THE DISTRICTFOR FISCAL YEAR ENDING JUNE 30, 2007
(see attachment)
Prepared by,
Rosemarie Pottage Director of Finance
SAN JOSE UNIFIED SCHOOL DISTRICT San Jose, California
May 31, 2006 (Bd. Mtg. 6/20/2006
SUBJECT: Adoption of Budget for the 2006-2007 Fiscal Year (ACTION)
REQUESTED That the Board of Education adopt the District's Budget for the ACTION: 2006-2007 Fiscal Year.
BACKGROUND: - While legislative and legal budget issues at the State level have not been concluded for 2005-2006, it should be noted that these factors may have an important impact on the status of the 2006-2007 operating budget. Following State decisions, a fiscal report outlining consequent budget adjustments will be presented to the Board for review and approval on September 7, 2006
Approved by,
Ann Jones Chief Business Officer
SAN JOSE UNIFIED SCHOOL DISTRICT 2006-2007
Adopted Budget
TABLE OF CONTENTS
FTE
Unrestricted General Fund (03) (031)
Comments and Assumptions 1-6 Multi-year Assumptions 7-8 Unrestricted Fund Summary 9-10 Multi-Year Projections 11-13
Restricted General Fund (06) (06X)
Comments 14 Restricted Fund Summary 15-17
Estimated Actuals (2005-2006) 18 Adopted Budget (2006-2007) 19
Major Components of the Restricted General Fund 20-35
SPECIAL PURPOSE FUNDS Fund Definitions 36-37
Special Revenue Funds Special Revenue Fund Summary 38 Adult Education 39 Child Development 40 Cafeteria 41 Deferred Maintenance 42 Special Reserve/Contingency 43-45
Capital Projects Funds Capital Projects Overview 46 Capital Projects Fund Summary Estimated Actuals (2005-2006) 47 Adopted Budget (2006-2007) 48
Building 49-50 Bond Construction Projects
General Obligation Bond I- Measure C 51 General Obligation Bond II - Measure F 52
Certificates of Participation 53-55 Developer Fees 56 County Schools Facilities Fund 57
SAN JOSE UNIFIED SCHOOL DISTRICT 2005 — 2006 Adopted Budget
TABLE OF CONTENTS
Debt Service Funds Bond Interest and Redemption 58 Annual Repay - Earthquake Safety 59
Internal Service Funds Self-Insurance Funds Summary 60 Workers Compensation 61 Self-Insurance Health and Welfare 62
APPENDICES Appendix A: Appendix B: Appendix C: Appendix D:
District Paid Monthly Benefits School Finance Chronology Serrano v Priest Glossary of School Finance Terms
63-65 66 67
68-76
CALIFORNIA DEPARTMENT OF EDUCATION SACS REPORTS
F.T.E. Summary
rn cc
cc 0 3: Ui
0
0
U
g w
, , 0 Z 0 '-'
O
CD 7,-, CD •. Lt)
71 C (0
0 CD 0 0 CD CD CD CD CD CD CD CD CD CD CD VD LA CD CD CD C) CD cn N VD N VD W 0 CD un co CD
. 01 01 N co in co OD . . N ,4 Tf - CD cr . CO co
01 . .1 -'
CD CD CD CD U cn 0 N c) CD Ul . m CD r, ,Y C) CD N . CD CD CD CD N LO CO Lt)Ul Lfl N OD CD VD N c) c, C71 CD Ul CD 0 N CD N CD OD rn OD TV CD CD W . 01 Sr Tr . . . . . . . . . LO U1 N N Ch N L11 N CA N . '0 m t.0 N CD CO N N .. .., OD un ..d. N N CT Tr 01 rn CD VD CO N N ,4 .
1.0
00 0
.500
3.9
00
12.5
24 3
0.6
76
9.050 8
.550
0.500 7
.700
1211.3
60 7
5.3
00 1
9.0
00
4.9
00 1
39.7
50 1
.000
18.0
00
1.0
00
59.0
00 2
2.5
00
187.8
00
1.00
0 1
30
3.2
34
4
91
.7
76
2
0.0
00
0.500 5
.000
2.00
0 12
.000
89.7
05
52.0
29
1.5
00 4
.250
6.7
75 4
0.3
12
29.8
50
9.8
75 1
7.4
75
75.3
55 1
6.5
00
14.7
15 2
8.7
56 2
.000
156.200 51.183 2.750 2.050 19.400 1.000 0.500
6.0
00
37.6
67
152.8
28 4
7.2
21 0
.125
8.000 0
.300
167.4
97
41
6.4
22
51
0.8
66
18
.62
5 8
9.7
05
2.7
50
2.0
50
19
.40
0 1
.00
0 0
.50
0
13
03
.23
4 1
00
2.6
42
37
.50
0 8
7.5
42
1.7
50
2.8
50
18
.60
0 1
.00
0 0
.50
0
1 :
i
i
J 1
) J
) J
)
.
A 4 e . 1 A e c) , z - D 7 u_
w L ._ 0 E 0 U]
ATTEN
DAN
CE/S
OCIA
L W
ORK
GEN
ERAL
AD
MIN
ISTR
ATI
ON
G
UID
AN
CE/C
OU
NSELI
NG
H
EALT
H S
ERVIC
ES
INSTR
AD
MIN
SPE
CIA
L PR
J IN
STR
UCTI
ON
IN
STRU
CTIO
NAL
SU
PPO
RT
PSYC
HO
LOG
ICAL
SVC
PUPI
L SERVIC
ES
SCH
OO
L AD
MIN
ISTR
ATI
ON
SPE
CIA
L ED
UCATI
ON
SI
JPFR
INTE
ND
ENT
ATTEN
DAN
CE/S
OCIA
L W
ORK
BO
ARD
/SU
PERIN
TEN
DEN
T
DATA
PRO
CESSIN
G S
ERVIC
ES
FOO
D S
ERVIC
ES
GEN
ERAL
AD
MIN
ISTR
ATI
ON
G
UID
AN
CE/C
OU
NSELI
NG
H
EALT
H S
ERVIC
ES
INSTR
AD
MIN
SPE
CIA
L PR
J IN
STR L
IBRARY/
MED
IA
INSTR
UCTI
ON
IN
STRU
CTIO
NAL
SU
PPO
RT
MAIN
TEN
AN
CE/O
PERATI
ON
S
PAREN
T PA
RTI
CIP
ATI
ON
PU
PIL
TRAN
SPO
RTA
TIO
N
SCH
OO
L AD
MIN
ISTR
ATI
ON
SECU
RIT
Y SELF
IN
SU
RAN
CE
SPFCIA
I FBI
ICATIO
N
]
Z 0 .--. Q '''..
.Y. u2 L _J - 0
0
H 6 u_ r, cc w (..)
* Vac
anci
es incl
uded
in r
epor
t
Unrestricted General Fund (031)
Comments and Assumptions Multi-year Projections
Fund Summary
San Jose Unified School District Adopted Budget, 2006-2007
GENERAL FUND - UNRESTRICTED (FUND 03) COMMENTS AND ASSUMPTIONS
General Comments
The budget that is being presented to the Board of Education for adoption reflects the governor's budget proposals. These include a Cost of Living Adjustment of 5.92%, buyout of the Revenue Limit deficit, and equalization. It is assumed that enrollment continues to decline at the rate of 600 students per year. Expenditures include placeholder amounts for salary increases, pending conclusion if negotiations. It is not assumed that there will be further school closures in the budget year or subsequent two years. However enrollment decline affects the budget negatively in 07-08 and 08-09, as deficit spending trends re-appear.
Munis Conversion On July 1, 2006, the district will switch from the CIMS financial system to the Munis financial system. The conversion does not affect the account code structure, except that the district has chosen to add a sub-fund number to the two-digit fund number. In the future fund 03 will be referred to as fund 031. This provides the capacity to add other sub-funds as needs may arise.
REVENUES
Revenue Limit The Revenue Limit is the largest component of the District's budget. The Revenue Limit provides 90% of unrestricted General Fund revenue. In Fiscal Year 2005-06 the District's basic allocation per unit of average daily attendance (ADA) is $5,159.07, which includes a cost of living adjustment (COLA) of $211. The state imposed a deficit factor, leaving net per student funding at $5,113.05. Projected Revenue Limit COLA's are 5.92%% in 06-07, 4.7% in 07-08 and 2.7% in 08-09. In the budget year, 2006-07, the per student amount will be $5,521,49, an effective increase of 7.99% over 2005-06, due to the elimination of the deficit and anticipated equalization funding.
How Attendance is Calculated Regular student attendance is calculated from the start of the school year through the second attendance period (P-2), which this year falls on March 24, 2006. ADA is calculated by dividing the number of actual days of student attendance by the number of P-2 days (128). Each day of student attendance therefore earns $5,113.05/128 = $39.95. If the District experiences a decline in ADA over the prior year, the Education Code (Section 42238 et. seq.) allows the District to use the prior year's regular attendance figures as the basis for the Revenue Limit calculation. This number is adjusted downward to account for students who attended a district non-charter school in the prior year and elected to attend a district-sponsored charter school in the current year.
Since San Jose Unified School District is experiencing a declining enrollment trend, prior year attendance is used as the basis for the Revenue Limit calculation in the current year and the subsequent three years.
Charter Schools The district has one Charter School, Downtown College Preparatory. Through 2004-2005 the Charter school received funding through the District. This means that the school's transactions were incorporated into the District's Fund 09. Commencing with school year 2005-2006 the charter school is "direct funded". This means that the Charter School receives apportionment
1
San Jose Unified School District Adopted Budget, 2006-2007
FUND 03 COMMENTS AND ASSUMPTIONS
checks directly from the County Office of Education. The District is responsible for issuing checks to the Charter school for its share of property taxes. This change means that Fund 09 is no longer used. Therefore fund 09 is not included in the 2005-2006 fiscal year or beyond.
Lottery The forecast for Lottery in Fund 03, the Unrestricted General Fund, excludes the amount that has been restricted by Proposition 20. The restricted portion of Lottery funding is included in Fund 06, the Restricted General Fund.
Lottery forecasts have been revised upwards in recent months. It is assumed that in 2005-06 revenue will be $125 per student and in 2006-07, $123 per student. Lottery funding is based on prior year annual ADA times the statewide excused absence rate of 1.04446 times the estimated per ADA funding amount.
K-2 Class Size Reduction California's Class Size Reduction program was established in 1996 to improve the educational program, especially in reading and mathematics, for children in kindergarten and grades one through three. Incentive funding is provided to participating school districts for the purpose of implementing an average pupil-teacher ratio of twenty-to-one in up to four grade levels. San Jose Unified School District operates Class Size Reduction in three grades: Kindergarten, Grade 1 and Grade 2. For the 2005-06 school year the per-pupil full day rate is $967. This will increase to $1,024 in 2006-07.
Mandated Costs The law in the state of California provides for the reimbursement of costs incurred by school districts for activities mandated by the state. A mandated cost is any increased cost which a school district is required to incur as a result of any statute or executive order which mandates a new program or a higher level of service of an existing program. San Jose Unified School District has been resolute in documenting and claiming all allowable mandated costs. State budget problems have resulted in a deferral of Mandated Cost payments. The budget projections no longer make any assumptions about when the major part of the deferred mandated cost claims will be paid. In 2004-2005 over $600,000 in deferred claims were paid. In 2005-06 almost $300,000 has been received. The governor's proposed budget includes amounts anticipated to pay ongoing mandated cost claims annually, and also to restore some funding deferred in prior years. The district anticipates that it will receive almost $3.4 million in mandated cost payments in 2006-07 and$1.7 million annually thereafter.
Staff Development Buy-back The Instructional Time and Staff Development Reform Program, also referred to as "Staff Development Buy-back" was intended to enhance staff development opportunities and to increase the number of school days in a school year by providing funding to school districts to conduct staff development activities on days that are in addition to the 180 days currently required for the instructional school year. Funding for fiscal year 2004-2005 was $306.49 per certificated employee attending staff development training on a non-instructional day, for up to three days per certificated employee. In 2005-2006 the Instructional Time and Staff Development Reform Program was incorporated into a categorical block grant. In 2005-06 and beyond, the revenue for this program has therefore been removed from the Unrestricted General Fund. Several years ago the district and the teacher's bargaining unit agreed to place three days on the salary schedule because of the availability of this funding. The three days remain on the salary schedule, and two-thirds of the restricted funding is included in the teacher's formula calculation.
2
San Jose Unified School District Adopted Budget, 2006-2007
FUND 03 COMMENTS AND ASSUMPTIONS
EXPENDITURES Expenditures are grouped into categories by object. The object classifies expenditures according to types of items purchased or services obtained.
1000-1999 Certificated Personnel Salaries Certificated salaries are salaries for positions that require a credential or permit issued by the Commission on Teacher Credentialing. Such salaries include classroom teachers, resource teachers, nurses, guidance counselors, and school and district administrators. This category also includes extra duty, substitutes, and hourly pay. Classroom teacher ratios for fiscal year 2005-2006 and 2006-2007 are as follows:
Grade Ratio K-2 20:1 3-5 30:1 6-12 31:1
It is assumed that in 2006-2007 and beyond there will be fewer teachers, in alignment with the drop in enrollment.
2000-2999 Classified Personnel Salaries Classified salaries are for positions that do not require a credential or permit issued by the Commission on Teacher Credentialing. Such salaries include instructional associates, clerical and office personnel, maintenance and operations personnel, and classified administrators. This category also includes extra duty, substitutes, and hourly pay.
3000-3999 Employee Benefits Employee benefits include employer contributions to retirement plans (STRS and PERS), social security, unemployment insurance, workers' compensation, Medicare and income protection. These benefits are tied to salary expense on a percentage basis.
Employer contributions to medical, dental and life insurance also fall into this object category. Costs relate directly to the number of regular positions employed as well as to the plans in which an employee chooses to participate. Medical and dental costs have been rising at a rate greater than inflation and are expected to continue to do so in the future. The renewal rate increases for 2006-07 are 9% for Foundation and 16% for Kaiser. The dental renewal had a 0% increase. A 15% per year increase is assumed thereafter for health plans and 5% for the dental plan. AFSCME, Trades and CSEA bargaining unit members contribute to the cost of medical coverage. District administrators will start paying a portion of the cost in 2006-07. SJTA members have a total compensation salary formula that deducts the cost of members' health benefits before calculating amounts that may be available for raises.
4000-4999 Books and Supplies In 2003-2004, schools received a standard instructional supply allocation as follows:
K-5 $20 / student 6-8 $22 / student 9-12 $31 / student
These amounts represent cuts of $10, $12, and $15 respectively from 2001-2002 allocations.
San Jose Unified School District Adopted Budget, 2006-2007
FUND 03 COMMENTS AND ASSUMPTIONS
In 2004-2005, further cuts reduced these allocations to:
K-5 $15 / student 6-8 $17 / student 9-12 $26 / student
In 2005-2006, these allocations were reduced to:
K-5 $5 / student 6-8 $6 / student 9-12 $9 / student
School received allocations from Restricted Lottery funds to offset the per-student unrestricted allocation reduction. Allocations will continue at these reduced levels in 2006-07.
This category also includes non-instructional supplies such as office supplies, maintenance, and custodial supplies. Central office supply budgets were cut 25% in 2004-2005 and the multi year projections assume that these lower allocations remain in the foreseeable future. Object 4400 records equipment that does not need to be capitalized. Budgets in this object range were reduced to zero in most central office departments in 2004-2005 and beyond.
5000-5999 Services and Other Operating Expenditures These budgets represent estimated expenditures for utilities, insurance, consultants, dues, memberships, mileage, travel and conference, contracted repair, legal and audit services and other miscellaneous services. In 2004-2005 and ongoing, central office budgets for travel and conference were cut by 50%. Central office budgets for contracted services were cut by 25%. Energy costs have been increasing reflecting a nationwide trend. Additionally, due to increases in franchise fees, the cost of garbage removal has more that doubled in 2006-07.
6000-6999 Capital Outlay This category records the purchase of new and replacement capital equipment for instructional and non-instructional use. Generally such costs no longer appear in the General Fund
7000-7299 Other Outgo This category primarily reflects the transfer of an amount to the Charter School in lieu of property taxes. It also includes a transfer of Revenue Limit funding to the Central County Occupational Center (CCOC) at the Metropolitan Education District (MetroED). This is funding generated by students attending the Capitol High School program at CCOC. Funding is generated by ADA claimed and received by SJUSD.
7300-7399 Direct Support/Indirect Costs Direct Support Costs are direct costs for services or products. Costs are accumulated in a service program and are then distributed to user programs. An example is the allocation of administrative, maintenance, and operations costs to Special Education.
Indirect Costs reflect the cost of district administration. Such costs include data processing, payroll, personnel, accounting, budgeting, purchasing, as well as those maintenance and operations costs that are associated with district administration activities. The formula for the calculation of the indirect cost rate is determined by the state and the rate is certified each year by the state. The indirect cost rate for 2005-2006 is 5.01%. It is applied to restricted
4
San Jose Unified School District Adopted Budget, 2006-2007
FUND 03 COMMENTS AND ASSUMPTIONS
programs and the amount collected offsets central administration costs in the Unrestricted General Fund. The rate has dropped to 3.61% in 2006-07.
OTHER SOURCES AND USES
Contributions to Restricted Programs The Unrestricted General Fund contributes amounts to restricted programs either because there is a legal requirement to do so, or a restricted program has received insufficient revenues to fund necessary activities. In this last case the program is said to encroach on the Unrestricted General Fund.
Transfers In In 2005-06 there is a transfer of $470,000 from the Cafeteria Fund, which represents repayment of a prior year loan. There is also a small transfer in from the Building Fund of insurance proceeds to cover the purchase of furniture damaged in the Pioneer fire. There is no longer any need to transfer funds from Fund 17, the Special Reserve Fund, because the Unrestricted General fund is balanced.
5
AD
A b
y Y
ea
r
01-60
60-90
80-LO
L0-90
90-50
50-40
40-£0
£0-ZO
Z0-TO
10-00
00-66
66-86
86-L6
L6-96
96-56
56-176
46-£6
£6-Z6
Z6-16
o 0 0 0 o 0
0 0 0
0 0 0 as
0 0 0 0
0 0 0 n
0 0 0 u:;"
0 0 0
V1 P1 NNNNCNI
Date
Printe
d:
6/1
/06
TO
TA
L
33,8
32
33,1
97
32,7
11
- - I,
N.1- pl c
1 O
TH
ER
AD
A
.—.
(
P-2
Chart
er
P-2
P-2
in
Dis
t. R
OC
/P A
DU
LT 6
96'1
699
191 ZS6' I. L2
9
ZEZ
62. £17L
281
- -
- - -
-
_1 n 1 oo ,....
oo CD CO
CO CO mi
,
c ,
.
.
ADA
vs O
ct E
nrol
l.
30,7
28 9
5.0
7%
3
0,3
85
95.1
3%
29
,91
2 9
5.2
9%
,
,
%61'5
6 2
5£`62 I
28
,78
0 95
.19%
2
8,2
08
95.1
8%
27
,63
6 95
.18%
2
7,0
64
95.1
8%
1.'0/
12 (N
ON-C
HART
ER)
•ani3 Z'd
l-d
%
30
,72
8 99
.28%
3
0,3
85
99.5
1%
29
,91
2 99
.31
% %
91;6
6 Z
SV
6Z
-ic•Ju3 l'd
1-d10
%
30,9
52 9
5.9
9%
30,5
34 9
5.9
8%
3
0,1
20
96
.32
% %
61
'96
00
9'6
2 I
, .
31,8
58 9
8.8
0%
31,4
90 9
8.9
9%
30,9
91 9
9.1
0%
3
0,4
96
99
.10
%
29
,90
3 9
9.1
0%
2
9,3
10
99
.10
%
12
8,7
16
99
.10
%
28
,12
3 9
9.1
0%
.
r
32,2
45 9
9.7
6%
31,8
12 9
9.6
0%
31.2
72 9
9.6
3%
L
■
1
1%08 .
66
EL
L'O
£
:
30
,17
5 9
9.8
0%
2
9,5
76
99
.80
%
28
,97
7 9
9.8
0%
2
8,3
78
99
.80
%
CBED
S En
rollm
ent
/A
les
riln
ri-a
r) :
) 32,3
36 1
01.3
1%
31,9
63 9
8.8
6%
31.5
77 9
9.7
7%
Zig al 3 U.D. CO
1 N.
01 30
,63
5 10
1.32
%
30
,03
5 10
1.35
%
29
,43
5 10
1.38
%
28
,83
5 10
1.41
%
)
)
E 0176' L E 22£'2£
ul 01
) 00 0
) 01
u1 u1 uI u/ 01 01 0/ 0,-) N t!D 0 0 cr) a) 00 0') 0,1 0Q (\I
)
,
!
i
GJ
UIT
IOL
G
31,9
17
32,3
33
31 A4
ci
) 0,.1 r CD ) cc
- O 1 on
ul u1 u1 u1 0/ 0/ 0/ 01 0,4 Co CD NI.
ci cri of 06 De) N 0,4 vg
• 01 .1- cl CD C? CD
• cZ, en 4 0 0 0
CD CD in 0
r., 00 CD CD CD CD CD .-- () r•. do th 0 0 0 0
01-60
AD
A a
s %
of
En
roll
men
t
60-80
80- LO
LO-90
90-50
50-40
40-£0
£0-ZO
Z0-TO
TO-00
00-66
66-86
86-L6
L6-96
96-56
56-46
46-£6
£6-Z6
Z6-16
cf- el" cl .?: ,l g," cl.' el: o 0
o 0 0 0 0 o o o o' o o o o o
vi VI 7 r•i N •-i ci a; a, 01 01 01 Ch 01 C. CO
Est
imat
ed N
umbe
rs a
re in
Ital
ics
on a
e. A
cci %
cur
-1m
m n
ci A
nn
vkire-i
7 A
rIA
Restricted General Fund (06X)
Comments Restricted Summary Major Components of the Restricted General Fund
ONE PERCENT STATISTICS
Revenue Limit per ADA for each 1% COLA
Est. Revenue for each 1% COLA 1% Change in ADA Revenue Limit Gain/Loss for 1% Change in ADA 1% Reserve for Economic Uncertainties H&W - Cost of 1% Increase in Rates (all Funds) Salary Schedule 1% Increase (Unrestricted Only)
$ 51.13 $ 55.21 $ 57.81 $ 59.38
$ 1,546,069 $ 1,638,788 $ 1,682,886 $ 1,694,618 294 288 282 276
$ 1,500,758 $ 1,589,058 $ 1,630,815 $ 1,641,133
$ 2,719,821 $ 2,880,045 $ 2,921,559 $ 2,970,716
$ 277,576 $ 307,684 $ 341,731 $ 382,339
$ 1,162,098 $ 1,187,596 $ 1,212,256 $ 1,209,497
REVENUE Enrollment October Enrollment Enrollment Gain (Loss) Gain (Loss) Percentage
Budgeted Teacher Reduction
ADA P-2 ADA (SJUSD K-12, excluding Charter) ADA Loss ADA as Percent of Enrollment
Revenue Limit ADA (All)
Revenue Limit ADA Gain (Loss) Revenue Limit Revenue Limit COLA Amount Revenue Limit Equalization Amount Base Revenue Limit per ADA Funded Base Revenue Limit per ADA Revenue Limit COLA Special Education COLA (Bifurcated) Deficit Factor Effective COLA One-Time Prior Year ADA Revenue in Current Year Other Revenue CATEGORICAL COLA MANDATED COSTS MAA Revenue Lottery (Unrestricted) per ADA Lottery (Restricted) per ADA
EXPENDITURES Employer Rate STRS RATE PERS RATE MEDICARE SOCIAL SECURITY INCOME PROTECTION U/I W/C RETIREMENT PERS REDUCTION RATE Classified Salary Total Rates Certificated Salary Total Rates
Percent Increases
FOUNDATION % INCREASE
KAISER % INCREASE
DENTAL % INCREASE
LIFE INSURANCE Supplies
MATERIALS/SUPPLIES - NON SCHOOLS
FUEL Services & Other Operating
TRAVEL & CONFERENCE
DUES & MEMBERSHIPS
UTILITIES -Gas & Electric -Water
3101/2 3201/2 3301/2 3301/2 3401/2 3501/2 3601/2 3701/2 3801/2
3401/2
3401/2
3401/2
3401/2
4310
4314-16
5210
5310
5502 5503
MULTI-YEAR ASSUMPTIONS
OBJECT 2005-06 2006-07 2007-08 2008-09 Comments
30,835 30,235 29,635 29,035 (554) (600) (600) (600)
-1.76% -1.95% -1.98% -2.02% (26) Teacher increase for 4/5
release in 06/07
29,352 (560)
95.2%
30,238
28,780 (572)
95.2%
29,680
28,208 (572)
95.2%
29,108
27,636 (572)
95.2% Revenue based on prior year,
28,536 when declining
(433)
$211.00 $0.00
$ 5,159.07 $ 5,113.05
(558)
$308.00 $54.42
$ 5,521.49 $ 5,521.49
(572)
$260.00 $0.00
$ 5,781.49 $ 5,781.49
(572)
$157.00 $0.00
$ 5,938.49 $ 5,938.49
4.23% 5.92% 4.70% 2.70% 3.03% 4.24% 3.37% 1.94%
99.108% 100.000% 100.000% 100.000% 5.60% 7.99% 4.71% 2.72°/0
2,212,979 3,078,452 3,307,012 3,396,816
4.23% 5.92% 4.70°k 2.70% $ 296,016 $ 1,642,000 $ 821,000 $ 821,000 $ 1,205,279 $ 750,000 $ 750,000 $ 750,000 $ 125.00 $ 123.00 $ 123.00 $ 123.00
26.00 $ 25.00 $ 25.00 $ 25.00
8.25% 9.116%
1.45 0/0 6.200/0 0.27% 0.45% 2.45% 0.33./0
3.904°/0
8.25% 9.116%
1.45% 6.20 0/0 0.27% 0.05% 2.45% 0.33%
3.904%
8.25% 9.116%
1.45% 6.20% 0.27% 0.05% 2.45% 0.33%
3.904%
8.25% 9.116%
1.45°/0 6.20% 0.27% 0.05°k 2.45% 0.33%
3.904% 24.170% 23.770°/0 23.770% 23.770% 13.200% 12.800% 12.800% 12.800%
1.76% 9.00% 15.00% 15.00°k Health cost trend is for double
7.60% 16.00% 15.00% 15.000/0 digit annual increases. Cost
5.00% 0.00% 5.00% 5.00% reductions in future years
0.00% 0.00% 0.00% 0.00% require employee negotiations.
0.00% 0.00% 0.00% 0.00% Adjusted as needed, but no
across the board increases 0.00% 40.00% 0.00% 0.00%
0.00% 0.00% 0.00% 0.000/0 Adjusted as needed, but no across the board increases
0.00% 0.00% 0.00% 0.00% Adjusted as needed, but no across the board increases
0.00% 9.00% 2.00% 2.00% 1.00% 14.00% 2.00% 2.00%
(23) (11) (26)
7
MULTI-YEAR ASSUMPTIONS
OBJECT 2005-06 2006-07 2007-08 2008-09 Comments
5507 20.00% 121.00% 2.00% 2.00% Garbage franchise fee increase
5508 9.00% 0.00% 2.00% 2.00% 5450 -5.00% 8.50% 2.00% 2.00%
5810 0.00% 0.00% 0.00% Adjusted as needed, but no 0.00% across the board increases
5813 0.00% 12.00% 3.00% 3.00% 5820 0.00% 0.00% 0.00% 0.00%
5820 0.00% 0.00% 0.00% 0.00% Legal budgets are centralized
and monitored
5821 0.00% 195.00% -50.00% 0.00% One Time Claim Contingency set up in 06-07
5822 5.00% 10.00% 5.00% 5.00%
5835 $0 $120,000 $0 $120,000 Board elections in 06-07 and 08-09
7310 5.01% 3.61% 3% 3%
-Waste Disposal
-Sewer INSURANCE
PROFESSIONAL SERVICES
TRANSPORTATION CONTRACTS LEGAL COST (SPECIAL ED)
LEGAL COST (CENTRAL BUDGET)
SELF-INSURED CLAIMS
SPECIAL EDUCATION CONTRACTS
ELECTION EXPENSE
INDIRECT COST RATE
PER STUDENT ALLOCATIONS Fund/Prog
MATERIALS/SUPPLIES - SCHOOL SITES 03-069
-Elementary $5 $ 5 $5 $5
-Middle $6 $6 $6 $6
-High $9 $9 $9 $9
Fund/Resr
MATERIALS/SUPPLIES - SCHOOL SITES 06-6300
-Elementary $10 $10 $10 $10
-Middle $11 $11 $11 $11
-High $17 $17 $17 $17
In 04-05 a new method was established to allocated funds to sites. Prior to 04-05 this allocation has come from fund 03
8
San Jose Unified School District Fund Summary Adopted Budget, 2006-2007
03 General-Unrestricted
2005-2006 Estimated
Actuals
2006-2007 Adopted
Budget
2007-2008 Projection
2008-2009 Projection
03 General-Unrestricted
8 Revenue 80 Revenue Limit 152,652,187 161,113,932 165,358,083 166,457,035 82 Other Federal Revenue 1,205,279 750,000 750,000 750,000 84 State Revenue 6,924,687 7,129,088 7,162,017 7,148,196 85 Other State Revenue 4,865,629 7,704,163 5,936,222 5,863,037 86 Local Revenue 3,218,366 2,460,864 1,974,262 1,996,676 89 Other Sources/Contributions -23,220,406 -26,121,709 -28,444,666 -29,971,870 8 Revenue 145,645,742 153,036,338 152,735,918 152,243,074 03 General-Unrestricted - Income 145,645,742 153,036,338 152,735,918 152,243,074
03 General-Unrestricted
1 Certificated Salaries 11 Teachers 79,289,218 81,863,891 84,229,763 83,461,926 12 Certificated Pupil Support 1,207,522 1,451,440 1,443,341 1,508,590 13 Certificated Supv and Admin 6,693,785 7,442,805 7,772,919 7,997,359 19 Other Certificated 242,934 94,566 97,789 98,853 1 Certificated Salaries 87,433,459 90,852,702 93,543,812 93,066,728
2 Classified Salaries 21 Instructional Aides' 258,652 22 Classified Support 6,435,480 7,218,980 7,525,882 7,630,671 23 Classified Supv and Admin 1,235,452 1,212,103 1,287,326 1,326,283 24 Clerical and Office 7,071,540 7,788,110 8,113,261 8,179,940 29 Other Classified 1,500,207 1,669,005 1,727,412 1,762,788
2 Classified Salaries 16,501,331 17,888,198 18,653,881 18,899,682
3 Benefits 31 STRS 6,945,802 7,472,144 7,692,684 7,652,324 32 PERS 1,875,847 2,196,519 2,246,741 2,269,094 33 OASDI/MC 2,419,396 2,702,816 2,797,980 2,808,371 34 Health and Welfare 17,315,806 19,320,732 21,584,062 24,065,535 35 Unemployment Insurance 443,450 52,426 54,053 54,002 36 Worker's Comp 2,429,889 2,685,822 2,771,123 2,765,668 37 Retiree Benefits 5,245,994 5,101,509 2,692,731 2,272,787 38 PERS Reduction 233,504 80,488 129,891 139,458 39 Other Benefits 6,000 6,000 6,000 6,000
3 Benefits 36,915,688 39,618,456 39,975,265 42,033,239
4 Supplies 41 Textbooks Core Materials 1,107 100 100 100 42 Books and Reference Materials 2,707 2,500 2,500 2,500 43 Materials and Supplies 2,623,114 3,182,887 2,591,530 2,591,396 44 Non Capitalized Equip 247,064 197,292 197,292 197,292
4 Supplies 2,873,993 3,382,779 2,791,422 2,791,288
5 Services 52 Travel and Conference 160,701 159,463 159,463 159,463 53 Dues and Memberships 65,387 61,453 61,453 61,453 54 Insurance 526,635 580,808 592,424 604,272 55 Utilities 5,575,172 6,489,644 6,619,436 6,751,824 56 Rentals, Leases, and Repairs 503,833 445,694 445,694 445,694 57 Direct Costs -3,510,707 -2,845,435 -2,834,526 -2,834,526 58 Professional Services 2,266,343 2,422,176 2,167,840 2,287,840 59 Communications 504,897 491,070 491,070 491,070
5 Services 6,092,261 7,804,873 7,702,854 7,967,090
9
San Jose Unified School District Fund Summa Adopted Budget, 2006-2007
03 General-Unrestricted 2005-2006 Estimated
Actuals
2006-2007 Adopted
Budget
2007-2008 Projection
2008-2009 Projection
7 Other Outqo 71 Tuition 257,000 293,767 302,952 310,768 72 Transfers to Other Agencies 1,653,258 1,717,898 1,786,578 1,858,714 73 Direct/Indirect Costs -10,708,859 -9,545,904 -9,143,278 -9,175,133 74 Debt Service 25,200 17,577 17,577 17,577
7 Other Outgo -8,773,401 -7,516,662 -7,036,171 -6,988,074 03 General-Unrestricted - Expenditures 141,043,330 152,030,346 155,631,063 157,769,953
1 0
San Jose Unified School District Adopted Budget, 2006-2007
GENERAL FUND SACS FUND 01
UNRESTRICTED GENERAL FUND (FUND 031) MULTI-YEAR PROJECTIONS
2004/05 ACTUAL
2005/06 EST ACTUAL
2006/07 BUDGET
2007/08 PROJECTED
2008/09 PROJECTED
REVENUES RESOURCE TITLE
0000 Revenue Limit 147,363,352 152,652,187 161,113,932 165,358,083 166,457,035 0000 Federal 818,564 1,205,279 750,000 750,000 750,000
Various Other State 13,077,509 11,790,316 14,833,251 13,098,239 13,011,233 0000 Local Revenue 2,661,530 3,218,366 2,460,864 1,974,262 1,996,676
TOTAL REVENUES 163,920,955 168,866,148 179,158,047 181,180,584 182,214,944
EXPENDITURES OBJECT TITLE
1000-1999 Certificated Salaries 85,747,091 87,433,459 90,852,702 93,543,812 93,066,728 2000-2999 Classified Salaries 17,065,044 16,501,331 17,888,198 18,653,881 18,899,682 3000-3999 Employee Benefits 38,161,059 36,915,688 39,618,456 39,975,265 42,033,239 4000-4999 Books and Supplies 1,861,409 2,873,993 3,382,779 2,791,422 2,791,288 5000-5999 Services, Other Op. Exp. 5,981,053 6,092,261 7,804,873 7,702,854 7,967,090 7000-7299 Tuition and Transfers 1,621,665 1,910,258 2,011,665 2,089,530 2,169,482 7300-7399 Indirect Cost -10,441,208 -10,708,859 -9,545,904 -9,143,278 -9,175,133 7600-7699 Capital Lease Payments 25,151 25,200 17,577 17,577 17,577
TOTAL EXPENDITURES 140,021,264 141,043,331 152,030,346 155,631,063 157,769,953
REVENUES MINUS EXPENDITURES 23,899,691 27,822,817 27,127,701 25,549,521 24,444,991
OTHER FINANCING SOURCES AND USES TRANSFERS IN 8910-8929 Trf from Reserves 0 0 0 0 0 8910-8929 Trf from Cafeteria Fund 83,035 470,000 0 0 0 8910-8929 Insurance Proceeds 0 61,243 0 0 0
83,035 531,243 0 0 0 TRANSFERS OUT 7600-7699 Trf to Buiding Fund (Fire) 362,280 0 0 0 0
CONTRIBUTIONS 8980 Special Education 17,517,705 17,399,677 18,921,250 21,140,499 22,559,905 8981 Restricted Maintenance 5,145,793 6,717,055 7,200,459 7,304,167 7,411,965 8984 Special Ed. Transportation 1,209,473 1,113 0 0 0 8985 Community Day School 0 0 0 0 0 8990 To/from other Categorical 683 -366,196 0 0 0
Total 23,873,654 23,751,649 26,121,709 28,444,666 29,971,870
EXTRAORDINARY REVENUE 8979 Fire Insurance Proceeds 697,957 0
TOTAL OTHER SOURCES AND (USES) -23,454,942 -23,220,406 -26,121,709 -28,444,666 -29,971,870
CHANGE IN FUND BALANCE 444,749 4,602,411 1,005,992 -2,895,145 -5,526,879 BEGINNING BALANCE 785,111 1,229,860 5,832,271 6,838,263 3,943,118 ENDING BALANCE 1,229,860 5,832,271 6,838,263 3,943,118 -1,583,761
COMPONENTS OF ENDING BALANCE Revolving Cash 120,000 120,000 120,000 120,000 120,000 Stores 144,973 144,973 144,973 144,973 144,973 School Site Carryover 794,735 Prepaid Expenditures 94,369 94,369 94,369 94,369 94,369 Economic Uncertainties 75,783 5,472,929 6,478,921 3,583,776 -1,943,103
1,229,860 5,832,271 6,838,263 3,943,118 -1,583,761
11
a)
a) a) .;a5
a) U)
a) c).
o•
:oi
Unre
stric
ted
Reve
nue
and
Expe
nse
CO O
0 O
N O (C) 0 O
co O U) O O N
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ci; cis Os cC 6. 0 0 0 0 0 0 0 0 0 0 0 0 O Lt) c U) CD U) U) Tr Tr c.) p.1 ri 1.01 1,1 rl i l
O O O O O O O
12
O
O
O O
CD 0 (1) 0 O
0 0 0 a 0 a a
0. 0 0 0 0 0 0 0 o 0 0 0 0
O O O O Os O 0 0 0 g o 0 o o o o o o o CD cr c.i c.i .1. ci CO
1"R
San Jose Unified School District Adopted Budget, 2006-2007
GENERAL FUND RESTRICTED RESOURCES (FUND 06) COMMENTS
Restricted programs or activities within the General Fund must be identified, accounted for and reported separately. This requirement means that General Fund activities are separated into restricted and unrestricted segments. Restricted activities are funded from legally restricted revenue sources or from funds that are restricted by the donor for specific purposes. Programs funded from a combination of restricted and unrestricted funding (such as Special Education) are reported as restricted.
Munis Conversion With the conversion to the Munis financial system there will be three sub-funds within the Restricted General Fund. Sub-fund 062 will be used for Special Education and Sub-fund 063 will be used to account for Transportation. Sub-fund 061 will be used to account for all other restricted resources.
Revenue Limit About eight percent of the revenues in the Restricted General Fund are identified as Revenue Limit. This amount includes local taxes that are received to support Special Education. The district also transfers funds earned through the Revenue Limit to programs serving the students generating those funds through their daily attendance. These Revenue Limit transfers are for Special Education, Community Day School, and Regional Occupational Centers and Programs (ROC/P).
Federal Resources Around twenty-four percent of restricted funding comes from federal sources. Major programs are the "No Child Left Behind" programs (Title I - V) and Special Education.
State Resources About fifty-eight percent of restricted funding is received from State sources. The largest category is Desegregation (now referred to as the Targeted Instructional Improvement Grant), followed by Special Education, School Improvement, Economic Impact Aid, and Transportation.
The state permits "flexibility transfers" between certain categorical programs. The district takes advantage of these flexibility provisions to support transportation. In 2005-2006 the state has placed a number of resources into block grants. Additional flexibility provisions are available and the district uses some of this flexibility to support transportation.
Local Resources The district is also supported by local grants and donations. About ten percent of Restricted revenues come from this source. Funding is received from the City of San Jose in support of homework centers and other initiatives. Many other large and small contributors support the District. Fundraisers and other local donations are recorded in this category.
Contributions The Unrestricted General Fund contributes funds to the Restricted General Fund either because there is a legal requirement to do so, or program costs exceed available funding (for example, Special Education). Major contributions are for Routine Repair and Maintenance and Special Education.
Report Summaries The following pages contain a summary of the Restricted General Fund, separated into Community Day School, Routine Repair and Maintenance, Special Education, Targeted Instructional Improvement (TIIG), Transportation, Vehicle Repair, Federal Magnet, as well as pass-through funding for ROC/P. All other restricted funding, which includes Title I, School Improvement, and Economic Impact Aid, is reported in the section "Categorical Programs". Following the summary pages are reports that provide more detail of major restricted resources.
14
San Jose Unified School District Fund Summary Adopted Budget, 2006-2007
06 General-Restricted
2005-2006 Estimated
Actuals
2006-2007 Adopted
Budget
2007-2008 Projection
2008-2009 Projection
06 General-Restricted
8 Revenue 80 Revenue Limit 8,310,056 8,759,064 9,083,931 9,320,902 81 Federal Revenue 5,616,664 5,616,862 5,616,862 5,616,862 82 Other Federal Revenue 19,632,899 17,169,401 13,229,353 12,914,760 83 State Appotionments 9,367,093 9,361,638 9,384,848 9,651,763 85 Other State Revenue 50,019,858 57,022,631 58,825,012 59,625,045 86 Local Revenue 4,612,386 5,519,747 5,331,830 5,482,669 87 Local Revenue - Tuition Transfers 5,551,710 5,632,434 5,627,904 5,544,797 89 Other Sources/Contributions 25,095,060 27,561,387 29,905,179 31,472,055
8 Revenue 128,205,725 136,643,164 137,004,919 139,628,853 06 General-Restricted - Income 128,205,725 136,643,164 137,004,919 139,628,853
06 General-Restricted
1 Certificated Salaries 11 Teachers 21,699,395 22,209,623 22,722,599 23,519,214 12 Certificated Pupil Support 4,118,632 5,376,763 5,672,253 5,879,587 13 Certificated Supv and Admin 4,803,971 5,119,392 5,289,513 5,438,166 19 Other Certificated 9,091,633 9,754,514 9,414,288 9,737,002
1 Certificated Salaries 39,713,632 42,460,291 43,098,652 44,573,968
2 Classified Salaries 21 Instructional Aides' 6,566,276 6,684,115 7,313,980 7,191,878 22 Classified Support 7,254,948 7,154,819 7,509,956 7,706,937 23 Classified Supv and Admin 1,018,791 1,181,761 1,255,799 1,292,669 24 Clerical and Office 3,565,795 3,972,022 4,094,089 4,283,027 29 Other Classified 1,308,926 936,332 991,315 1,019,844 2 Classified Salaries 19,714,737 19,929,049 21,165,139 21,494,355
3 Benefits 31 STRS 2,823,786 3,135,314 3,219,633 3,331,725 32 PERS 1,728,782 1,762,675 1,859,547 1,913,164 33 OASDI/MC 1,794,807 2,050,271 2,145,383 2,210,182 34 Health and Welfare 9,047,214 10,084,404 11,052,198 12,436,777 35 Unemployment Insurance 238,259 29,597 30,473 31,663 36 Worker's Comp 1,272,419 1,442,864 1,494,395 1,542,465 37 Retiree Benefits 158,998 160,285 167,649 174,156 38 PERS Reduction 633,923 795,097 836,597 859,590 39 Other Benefits 1,000 3 Benefits 17,699,189 19,460,507 20,805,875 22,499,722
4 Supplies 41 Textbooks Core Materials 4,898,404 265,566 265,566 165,566 42 Books and Reference Materials 33,831 259,300 259,300 159,300 43 Materials and Supplies 14,206,095 19,685,889 17,816,944 17,503,679 44 Non Capitalized Equip 1,872,714 2,306,476 1,775,939 1,829,886 4 Supplies 21,011,044 22,517,231 20,117,749 19,658,431
5 Services 52 Travel and Conference 1,071,485 593,505 828,817 557,931 53 Dues and Memberships 18,885 2,000 2,000 2,000 54 Insurance 19,810 56 Rentals, Leases, and Repairs 1,171,272 922,312 716,812 716,812 57 Direct Costs 3,430,403 2,723,883 2,723,883 2,723,883 58 Professional Services 13,628,873 12,945,617 12,866,581 12,745,799 59 Communications 132,558 39,383 39,383 39,383 5 Services 19,473,287 17,226,700 17,177,476 16,785,808
15
San Jose Unified School District Fund Summary Adopted Budget, 2006-2007
06 General-Restricted 2005-2006 Estimated
Actuals
2006-2007 Adopted
Budget
2007-2008 Projection
2008-2009 Projection
7 Other Outgo 71 Tuition 360,189 238,552 234,937 231,322 72 Transfers to Other Agencies 2,899,909 3,048,494 3,161,077 3,228,791 73 Direct/Indirect Costs 10,134,066 9,123,602 8,773,396 8,799,008 74 Debt Service 230,120 230,120 230,120 230,120 76 Transfers Out/Other Uses 1,643,411 1,739,678 1,760,513 1,800,185 7 Other Outgo 15,267,695 14,380,446 14,160,043 14,289,426 06 General-Restricted - Expenditures 132,879,583 135,974,224 136,524,934 139,301,710
16
Res
tric
ted
Rev
enu
e an
d E
xpen
se
O
0 0 (.1
0 CO O 0 CV
CO O Cn O 0 CV
CO 0 0 N
o o o 0 0 0 o 0 0 0 0 O o o 0 o o o c.7 O ii vr
::: Co
.-1 -1 136,
000,
000 o 0 o 0
o o o o 0 o 0 o O O O o o o o o o o o o vz' t.. O CO Co C'9 M cq ,-, r-i ,-1 .--1 12
6,00
0,00
0 0 0 0 0 0
esr
122,
000,
000
17
Ado
pted
Bud
get,
2006
-200
7 Sa
n Jo
se U
nifie
d Sc
hool
Dis
trict
0 13) 0 0 0 0 01 0
LC; CO on
CO
Lai 0
vi
0 CD
CO CO CO
000
0
01 CO Nr.
N- 0 0
0
O co
CO 01
0 0 0 0
0 0 0 (0 0 0 0 0 un
0 cr) Cr) Tr- y)
CD
0 0 0 N
CD
000 0 "I- Nt • N LII
Tr
•
CM Lo
Ol CO CO CO CO C) 0 01 C) •:/- <3- 1N101'1. CD U1 V CO CD
CO N sF CV 0 cn ,r LO CO r- Ln
01 CV 0 CO cn r- CO Lri• L6 1--
O
sr Cn CD sf cr,
0 0 0
0 0 0
0 00
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0000
0 CD 00 01 Cr) CV CD C) CD 0 C) 00 CD 01 0- CD CY) OD r- 01 Ili coi 0 cri cr; ul SO 01 r- Ul
CO .— 0 Cu
CD c) — cn .-- OD CD CD oJ C) co CO O LO CV CD Cr) [1- CO CO
CST t— CO CO
N. Ol 0) ("\I 0 CO .- .- OD co - _ cLi ,- -
CD ONN .-000,1- 0 U1 CO 01 Ul VD CV CO NJNJNJCO Lo
• Lo cn 0.1 sY Cr) crL sr N co N
CO
Cr) 0.- CD CO Ul Tr CM C) I-0 C) CO r- d- .1- 0 CV NC CV C\J a) ,,i- 00 (0 LO CV r•-• CO C.• C) 4' I,: r--- oi r: cti r..: M o..] LO cr co n co OC N -0
NO N
cri L6 ,F. t.6 TF" Tr- .- - —
0 0 0 C) 0 Co 0 CD 0 0
cr; co
CO ul CD CO 0 0 00 CD CO 01 CO CV NC Tr Ns N-;,N- C) 01 LO Lri .,— 06 ,— N. ci a) r- co cr, Lo) (0
O.1 NI Cr)
N. CD CD CD CO ,-- CD CD CD CD cn cn CO ,I- CD 7/-
CF1. 01 CV r- U1 cn r- r- co-
Loi r: Lri in NI m 0 V un r- CV
a) 0 cn CI) cr) CO
cr)
to CO
CO
OD 0 O cr)
cn
0 an
0 M 0 0 0 0
CI Co oi 0) 01 co O c0 01- OS
U w z
O Z Eg. 0_ LU
(70- 0 L22 CL
CO N-
Z 0 1- th 0 ,, Z CD CO g to CQ I- N C)
CL
O
CD
sr r.- Lr)
co
CD
CO (.1
CO
03 CV O
CV
CO co
CO CO CD
CV N- CO CO 0, CO CD C0 0 corocosrODcnNst - NI 0 N-- 0 cLI 0 co r-
Lti cn r- CO CO (5) 01
N - CO 0,1- CV OD NN
0-7 CO. •— on" Tr' Vi CO r- r- CV r-
CV CV CO LII Tr 00 0 0 CO 0- 0- 01 CO Co CO 0") N.- CD CO 0 co Tr 00 CD 0- 0 . cr 0- ,C CO CD VD 1171-
1- 0 01 OJ
•-- `d: rn CD' 0
OJ
r-
(CT
CO
Cr) Ln
N O
0000 O 0
0 0 0 0
01 r- r- C) cn co CV CD 0 sr sr CD 0 OD CO 0") - Mr»O r-
st 0 Lr) N- 0 CM 01 N CO CO Cc) sr Lo — 7 N CO 7 oi v Lri 0.1 CV
0 0
0
0 Cr) 03 CO 0 0
v v or N N:
to co 0 Lr) Lc)
7
0 0 - 000 r- r-1-0 Ln
01 Ul LI)
r- r- CD 111 ,C CD CD ,C
0 CD
sr sr CV OD ,- c1cn N- 0 N CO ‘)r sr Cr) CY) mVP R. N N
'-- CD
0 0 0 0 0 0 0 0 0 C) C) CD 00 0 6 c5 o o o mm C
01 CV cn ni Lc)
0
Ln 0
0
CO N- VD VD 1—COOD CO
(ONO ni 0 sr Ln CO CO 0
CO
C)
0 0 N- 0 0
CO
CO
0 0 0 0 cr) 0 CO 0
O cO Tr
OD r- (.;
CO 1- •— 0 at VD r- CD LID U1 0- O CD Ln Ned Ln CV VD 00 Ul
ri Lij Ln
0 CO 0 0
0 co
Cn 71- VD CV
0 a) o o O
0
CO
O 0 z
-4 o 0 co p Lo° < WOWS
0 (/) wCO
O
Ln
8 cc
0m CO CO co CO LO 0 LO OLn00 CO O o (.6 ,F NJ co co • csi 0 «) ac 5 cri
CV V1 •--- CD
0 LO CD O LO OD CO
CV CO nt:. r: to mm LO a) 0 N N N V sr 0 c6 a;
O CO
CO CO O (I rQ CV sr sr C6 CO
0 N N CO 0 0 N 0 1- .-- v) 0 cci Lti ,- CO N Lo Cs{ .- N .- 06 M.. co N N
0 al Cr) 0 N. LO 111 NI 01 01 OD I,- CO r- 0 CV
CV sr Lo CD st-
0 LO rn co cc) CO n;;.
. . .
NI'
LO 0 0 Lc) 0 N-
CD
0 0 0
Res
ourc
e N
umbe
r
ci. x w co u) a, - ,.., - ._ co ro .cu .= a ct, m ■- 0 o. 0 t N
M EVI (nE
ti) 03 _0 0) ,....in L) ul cu C 7,_
as 1) 03 0 (1) 0
73 ,,, J... CI. •-. = I-
L cn L= >, .o „ u cn p
E tm 2 s3 Z & E .7) 2 .114' io u 22 ... Z v) n 2 Cn 6,
(A 0_ 2 2 p "ci) A Ea o° ? -c4-] •=4) -0.- i 111 C
r: C..) (..) w CO V) C) C) 1; CD !S
= To 13- 0- 0 Z 54-) 0 1-,- -1 z ooc000cDool-1 ce ) - :1 ti; 0 7t uj CD 0 0 C) CD CD CD C) cl .t CU a) a) ia o r-
oe cc u_ VI _J C) - CD C) CD C) C) CD cn on ,r F- ✓ 0,1 on ,r un r- r- r... r- c) 1--
)c
1- I- 0
18
TOTA
L EX
PENE
KTUR
ES
REVE
NUES
MIN
US E
XPEN
DFTU
RES
z
zol,cLgg zw_,<
z,c. oz CD zzLz < o ❑
z u m < w TO
TAL
OTHE
R SO
URCE
S
4-, LO C Z
a) to
(1) 13c `Fa) (15
E o. S
o -a-) cc CO 0 4- L) >
0 Fe u- 2 o a) °1--- fa L° CO I-- 0 LI) Z 45 1_7_ 73 -0 Lo 0 0 c 8.) Z 0 a) ,,, )., ' a— ..
0
E u-) i , v)
1
Z
E6 LL:2. L ' if 8 = 0
.....
cli )_ c_ r. r_ (1;5 LI- CU CU CeZOC° Ill Z if, 0 U1 .ct co cn cn g
it c c
O I.5 co 01 01 1 1..
00 CO CO H
0 F-
O CO
O
z • is 0 s,. 2P 0
g ce
▪ ce a
M 000 in c■I O
WNNVV NWLOMN VMMVW C6C6C6N'Cli V r- VI CO et VD W LO VD Ln <L6 via;
Nt.
CO
ao
O
0
O 8
N. .-O QD C) 0 CO0 V o CO CO CV OD CV
C) M N CO CD CO CV r- do6r, c6Rt.--(sid O N CO r- N OD CO M CO V0') et Ul N CO N N C\00)C4r.:0)44. •V" r-
Nmmc.Jmo01-0 mr-,-..-CD .1 0m--coo 0 cri dc40-i- r-7 MMWNN CV M r- r- r- CD r-
CsC6C6LCCV . .- r- r-
CD r- co co r- CD CD C) CD a) co CV r- 01
WWWCON ONNI-N CYCLCTFN MCOCOLOW NNM.-0 COC4U5.-Oc
NC01--0
CO
O
C) N N-C) CD CD CO LO 01 6-N7 .1 N- c) r, r- CO
a)
O CV
0 O 0 O
CD CD C) CD O CD o co
✓ Tt r- 01 Ns C) CD 0 01 CD M NVMWO ru S. VNMCOM .- 0) et N r- OD N CO
VI CD ul r- (\ CO UD
CV) r- r-
0 V 0 O 0
Ct.
cn O
CO
cn MWMWM0000 r- WNOCON in MMMMW C CO 6 CO csi
MMN • ul r-
co
O vt.
0
0 OD aD
Tr
0 0 O 0 CD
Cn O
U) CO
‘r_ U) 'r_ CO
In
COO
Cti OD CO
C.) on on r-
O
cn
O M M —00
Le)
-
LO CY) r- 00-)
(6.
LO N 0 CO r- 0 CO r- q
0 .- 0 N N 0 co N CO
V.. < CO
000
CO
N-
O
OD CO C"- N- U) CO CO6 CO MM
0 00
O
0 00 0 0 0 0
0 0 0000
O Nr- VOW M N-0 T■
M Mr- M W ec6 csi- 0) LO CT) LO • WN CO
N-
0 0 0000
0 0 0000
0 0 0000
TOTA
L O
THER
SO
UR
CES
N CO 0 0000 00 0 0 0 000 M p M MOM • C1 < r: N: co 01 Ul ul VD CD U) C. 17) N
O
VI
e■C
LO er 0000 00 0 L N LI, co U1 ✓ CM N N N
CO N N N N M v1 Tr CM CO e d 6 d
m
CV CD CO 03 CO CV CD 00
N- 1.0 CO CO CO CO CV N s r- 01 0 CO CO N CO 03
CD U) r- N- r- N LO 0 r- CY) r- r- r- CO N
ef- r-7
00000. - 000 O
aD
0
Adop
ted B
udget
, 2006-2
007
San
Jos
e U
nifie
d Sch
ool D
istr
ict
0000
00NO
Ns
0 0 m 0 co M-
N et C6Csi CO LO O
In 0 In M ■-00‘- MWO 11-. NVOW V V CD '1' Nt I,- h. 0 V N- 0 Lt) Lel N QD VD CO W 0 CO CO .- CO NF 1: Nt CO CO aTaici ai cl5cri CO CO CO Ln CO CO 0 r- UD 01 LO ru o.i .- st N CO CO (.0 CV CO TF TF Ili LO U
I CO CO NI NJ NI -
Lf 7 N r- r-
O C) r- V CD 0.1 CD CD N C) 01 CD CD v1 Ns MWMV u1 6(..1cOrsi R co NI V Ns CV r- CV C) 00
C) CD LO Cc) 01 CD CD C) C) V Ns CO CO r- LO QD QD Cr) 03 01 N CV C) • r- CO CO CV Ns 01 • NOV U1 r- CD
Le) CV Ul CO OD LO r- CO C\TuL6NTt r-
on CD 01 r- CD V CD CD r- CD CD WLOON MN On OD LO CD r- U1 --
enmom m(y)0.,
,_ 0 0.- CO
VNMM NN Cri ,_ ef.
0000
vr o 1- o 0) a) vi- l-
e 05
Ovt Nt. o oi oi
O 0 0 0000 oo a) o 0 00 W. M MOM - < <0< N U1 et LO N Ln 01 CV LO
0 00 0 0000
O 0 CD
0 0
O O O 0 0
0 0000
O 0 O rc)
0 00
0000
on
rn CI)
CD CD u)
ao
0 0 0 0 00
000 0 00
0 0 0 0 0 0
0, =0.-..w Q m .a) =Ti . 16,7(2) 0_ 0 cn T c = s_
0 H a
6 1- 4),,,0 0-0) ,4 m .„0.00 --.1.f U, a, ID.-- a 0 ..7. E v) Ln LU r'1:5000770C. ' W
ttEEE-3 „ co -_,L, co c) m
P c-5m..0 E a Ev.? m - w
c5 = "LT) - m to Uco
Yz (f)
:7.12cm'c5) imt(00-ou_cw-=-0 Lii c m moo w w ,_s_ Ewa'Eo>,■-,.="cw c) L) Lu 03 U0 CD CD I; C)
0- 03
6 1= R RE cl- o- CD Z yID 23 -65 7.7,.1 z C) c) CD CD C) CD CD C) cn .-1 a'> 77 m I) ;71! W W ., 0 r-
W C) C) CD CD CD CD CD C) 01 et LU W CCU_LOJO 8000000MMVI-
r- CV 01 et V1 Ns Ns Ns Ns CD
1- I- 0
1G
TOTA
L EX
PEN
DIT
UR
ES
REVE
NU
ES M
INU
S EX
PEN
DIT
URE
S C a
▪
) E a 0 a) a) 0 0
]E
C 0
W
•
W 4- 4-
CA V) C C CU CO HF R
esou
rce
Num
ber
San Jose Unified School District Special Education Adopted Budget, 2006-2007
06 General-Restricted
2005-2006 Estimated
Actuals
2006-2007 Adopted
Budget
2007-2008 Projection
2008-2009 Projection
06 General-Restricted
80 Revenue Limit 7,226,048 7,643,426 7,946,532 8,170,386 81 Federal Revenue 5,616,664 5,616,862 5,616,862 5,616,862 85 Other State Revenue 845,541 656,952 656,952 656,952 87 Local Revenue - Tuition Transfers 5,551,710 5,632,434 5,627,904 5,544,797 89 Other Sources/Contributions 17,399,677 18,921,250 21,140,499 22,559,905 8 Revenue 36,639,640 38,470,924 40,988,749 42,548,902
06 General-Restricted - Income 36,639,640 38,470,924 40,988,749 42,548,902
06 General-Restricted
11 Teachers 12,582,995 12,829,473 13,383,767 14,149,648 12 Certificated Pupil Support 1,693,640 1,995,881 2,146,978 2,257,399 13 Certificated Supv and Admin 281,051 481,761 501,237 507,985 19 Other Certificated 666,731 793,057 836,144 864,126 1 Certificated Salaries 15,224,417 16,100,172 16,868,126 17,779,158
21 Instructional Aides' 4,221,081 4,377,245 4,912,479 4,817,758
22 Classified Support 476,460 650,747 690,207 710,713 24 Clerical and Office 249,862 313,839 337,973 350,254 29 Other Classified 10,438 15,519 15,519 15,519 2 Classified Salaries 4,957,840 5,357,350 5,956,178 5,894,244
31 STRS 1,215,873 1,339,813 1,424,003 1,478,350 32 PERS 563,634 429,887 461,132 478,258 33 OASDI/MC 618,285 586,302 627,547 651,674
34 Health and Welfare 3,475,904 3,925,371 4,403,971 4,948,158 35 Unemployment Insurance 95,494 10,982 11,671 12,109
36 Worker's Comp 505,411 538,765 572,227 593,066 37 Retiree Benefits 65,057 63,725 67,815 70,737
38 PERS Reduction 207,990 222,244 235,633 243,006
3 Benefits 6,747,648 7,117,089 7,803,999 8,475,358
41 Textbooks Core Materials 566 566 566 566
43 Materials and Supplies 175,453 168,286 168,374 168,374
44 Non Capitalized Equip 7,486 7,486 7,486 7,486 4 Supplies 183,505 176,338 176,426 176,426
52 Travel and Conference 38,819 39,361 39,412 39,412
56 Rentals, Leases, and Repairs 6,415 6,584 6,584 6,584 57 Direct Costs -1,341,188 -590,446 -89,152 -46,079
58 Professional Services 4,026,644 4,068,560 3,991,060 3,987,683 59 Communications 5,346 5,428 5,428 5,428
5 Services 2,736,036 3,529,487 3,953,332 3,993,028
71 Tuition 188,149 121,292 121,292 121,292 73 Direct/Indirect Costs 6,602,045 6,069,196 6,109,396 6,109,396
7 Other Outgo 6,790,194 6,190,488 6,230,688 6,230,688
06 General-Restricted - Expenditures 36,639,640 38,470,924 40,988,749 42,548,902
2n
San Jose Unified School District Major Restriced Resources Adopted Budget, 2006-2007
2430 Community Day School
2005-2006 Estimated
Actuals
2006-2007 Adopted
Budget
2007-2008 Projection
2008-2009 Projection
2430 Community Day School
8 Revenue 80 Revenue Limit 431,997 462,519 484,280 497,397
8 Revenue 431,997 462,519 484,280 497,397
2430 Community Day School - Income 431,997 462,519 484,280 497,397
2430 Community Day School
1 Certificated Salaries 11 Teachers 348,464 349,006 376,684 399,753 12 Certificated Pupil Support 73,016 82,939 89,637 93,240 13 Certificated Supv and Admin 105,910 102,008 107,296 110,084
1 Certificated Salaries 527,390 533,953 573,617 603,077
2 Classified Salaries 21 Instructional Aides' 1,150 1,237 1,237 1,237 22 Classified Support 53,400 61,120 61,120 61,120 24 Clerical and Office 49,110 57,132 61,327 63,640 29 Other Classified 34,620 74,887 79,872 81,565
2 Classified Salaries 138,280 194,376 203,556 207,562
3 Benefits 31 STRS 42,933 44,053 47,325 49,754 32 PERS 5,514 17,721 18,557 18,922 33 OASDI/MC 17,044 22,612 23,887 24,623 34 Health and Welfare 118,989 158,758 178,359 200,066 35 Unemployment Insurance 2,515 365 392 408 36 Worker's Comp 14,055 17,843 19,038 19,861 37 Retiree Benefits 1,828 1,970 2,117 2,224 38 PERS Reduction 2,262 7,587 7,946 8,102 3 Benefits 205,140 270,909 297,621 323,960
4 Supplies 43 Materials and Supplies 6,373 6,395 6,395 6,395 44 Non Capitalized Equip 1,136 4 Supplies 7,509 6,395 6,395 6,395
5 Services
52 Travel and Conference 2,872 1,868 1,868 1,868 56 Rentals, Leases, and Repairs 720 57 Direct Costs -452,263 -545,937 -599,732 -646,420 58 Professional Services 34 59 Communications 2,315 955 955 955 5 Services -446,321 -543,114 -596,909 -643,597
7 Other Outgo 71 Tuition 7 Other Outgo
2430 Community Day School - Expenditures 431,997 462,519 484,280 497,397
7 1
San Jose Unified School District Major Restriced Resources Adopted Budget, 2006-2007
3010 IASA: Title I Basic Grant 2005-2006 Estimated
Actuals
2006-2007 Adopted
Budget
2007-2008 Projection
2008-2009 Projection
3010 IASA: Title I Basic Grant
8 Revenue 82 Other Federal Revenue 6,928,904 6,618,700 6,775,418 6,936,053 8 Revenue 6,928,904 6,618,700 6,775,418 6,936,053 3010 IASA: Title I Basic Grant - Income 6,928,904 6,618,700 6,775,418 6,936,053
3010 IASA: Title I Basic Grant
1 Certificated Salaries 11 Teachers 326,676 385,480 393,961 399,864 12 Certificated Pupil Support 50,831 73,248 76,874 79,894 13 Certificated Supv and Admin 109,546 126,392 132,536 135,316 19 Other Certificated 1,927,293 1,971,674 2,096,915 2,181,947 1 Certificated Salaries 2,414,347 2,556,794 2,700,286 2,797,021
2 Classified Salaries 21 Instructional Aides' 470,684 574,429 597,973 609,833 22 Classified Support 108,383 123,037 128,862 132,101 24 Clerical and Office 197,816 224,188 238,356 245,800 29 Other Classified 152,374 202,295 205,510 206,518 2 Classified Salaries 929,257 1,123,949 1,170,701 1,194,252
3 Benefits 31 STRS 205,098 206,131 217,734 225,497 32 PERS 56,794 97,092 101,054 102,970 33 OASDI/MC 77,095 126,675 132,507 135,877 34 Health and Welfare 409,734 508,340 563,964 625,787 35 Unemployment Insurance 14,224 1,839 1,945 2,007 36 Worker's Comp 74,449 90,184 94,841 97,793 37 Retiree Benefits 9,674 8,155 8,667 8,993 38 PERS Reduction 24,791 41,587 43,285 44,106 3 Benefits 871,859 1,080,003 1,163,997 1,243,030
4 Supplies 41 Textbooks Core Materials 6,976 43 Materials and Supplies 750,696 118,494 22,047 -21,315 44 Non Capitalized Equip 11,900 4 Supplies 769,572 118,494 22,047 -21,315
5 Services 52 Travel and Conference 58,357 56 Rentals, Leases, and Repairs 81,840 57 Direct Costs 7,272 58 Professional Services 1,463,537 1,521,045 1,521,045 1,521,045 59 Communications 2,287 5 Services 1,613,293 1,521,045 1,521,045 1,521,045
7 Other Outgo 73 Direct/Indirect Costs 330,576 218,415 197,342 202,020 7 Other Outgo 330,576 218,415 197,342 202,020 3010 IASA: Title I Basic Grant - Expenditures 6,928,904 6,618,700 6,775,418 6,936,053
22
San Jose Unified School District Major Restriced Resources Adopted Budget, 2006-2007
5811 Fed Magnet School Assist
2005-2006 Estimated
Actuals
2006-2007 2007-2008 2008-2009 Adopted Projection Projection
Budget
5811 Fed Magnet School Assist
8 Revenue 82 Other Federal Revenue 3,365,109 3,419,094
8 Revenue 3,365,109 3,419,094 5811 Fed Magnet School Assist - Income 3,365,109 3,419,094
5811 Fed Magnet School Assist
1 Certificated Salaries 11 Teachers 338,802 279,966 12 Certificated Pupil Support 175 13 Certificated Supv and Admin 109,431 93,798 19 Other Certificated 747,384 840,710 1 Certificated Salaries 1,195,791 1,214,474
2 Classified Salaries 21 Instructional Aides' 21,126 22 Classified Support 1,000 1,000 24 Clerical and Office 48,360 51,741 29 Other Classified 1,250 2 Classified Salaries 71,736 52,741
3 Benefits 31 STRS 74,876 99,009 32 PERS 14,808 4,808 33 OASDI/MC 17,751 22,539 34 Health and Welfare 152,857 138,532 35 Unemployment Insurance 2,973 638 36 Worker's Comp 22,600 31,050 37 Retiree Benefits 2,899 2,748 38 PERS Reduction 2,059 3 Benefits 288,765 301,383
4 Supplies 43 Materials and Supplies 320,519 1,068,706 44 Non Capitalized Equip 970,502 590,161 4 Supplies 1,291,020 1,658,867
5 Services 52 Travel and Conference 97,678 32,500 53 Dues and Memberships 15,005 56 Rentals, Leases, and Repairs 149,127 57 Direct Costs 5,274 58 Professional Services 72,062 40,000 59 Communications 18,101 5 Services 357,248 72,500
7 Other Outgo 73 Direct/Indirect Costs 160,548 119,129 7 Other Outgo 160,548 119,129 5811 Fed Magnet School Assist - Expenditure3,365,109 3,419,094
23
San Jose Unified School District Major Restriced Resources Adopted Budget, 2006-2007
6350 ROC/P . 2005-2006
Estimated Actuals
2006-2007 Adopted
Budget
2007-2008 Projection
2008-2009 Projection
6350 ROC/P
652,011 2,247,898
653,119 2,395,375
653,119 2,507,958
653,119 2,575,672
8 Revenue 80 Revenue Limit 83 State Appotionments 8 Revenue 2,899,909 3,048,494 3,161,077 3,228,791 6350 ROC/P - Income 2,899,909 3,048,494 3,161,077 3,228,791
6350 ROC/P
2,899,909 3,048,494 3,161,077 3,228,791
7 Other Outqo 72 Transfers to Other Agencies 7 Other Outgo 2,899,909 3,048,494 3,161,077 3,228,791 6350 ROC/P - Expenditures 2,899,909 3,048,494 3,161,077 3,228,791
24
San Jose Unified School District Major Restriced Resources Adopted Budget, 2006-2007
7091 Economic Impact Aid: Lep
2005-2006 Estimated
Actuals
2006-2007 Adopted
Budget
2007-2008 Projection
2008-2009 Projection
7091 Economic Impact Aid: Lep
8 Revenue 83 State Appotionments 2,498,736 2,710,000 2,663,870 2,726,345 89 Other Sources/Contributions -208,721 -221,000 -231,387 -237,635 8 Revenue 2,290,015 2,489,000 2,432,483 2,488,710 7091 Economic Impact Aid: Lep - Income 2,290,015 2,489,000 2,432,483 2,488,710
7091 Economic Impact Aid: Lep
1 Certificated Salaries 11 Teachers 99,010 117,677 121,222 124,028 12 Certificated Pupil Support 1,500 1,500 1,500 1,500 13 Certificated Supv and Admin 36,557 39,709 42,786 43,898 19 Other Certificated 119,985 96,488 103,568 107,373 1 Certificated Salaries 257,052 255,374 269,076 276,799
2 Classified Salaries 21 Instructional Aides' 212,606 209,318 221,456 228,240 22 Classified Support 2,700 3,700 3,853 3,997 24 Clerical and Office 58,555 55,730 59,129 61,236 29 Other Classified 81,367 57,021 57,372 57,705 2 Classified Salaries 355,228 325,769 341,810 351,178
3 Benefits 31 STRS 26,132 22,230 23,360 23,998 32 PERS 34,561 30,364 31,687 32,421 33 OASDI/MC 25,421 30,842 32,269 33,097 34 Health and Welfare 95,355 94,546 105,918 119,533 35 Unemployment Insurance 2,924 258 271 281 36 Worker's Comp 13,970 15,220 15,949 16,367 37 Retiree Benefits 1,580 1,252 1,327 1,372 38 PERS Reduction 9,449 13,009 13,577 13,892 3 Benefits 209,391 207,721 224,358 240,961
4 Supplies 41 Textbooks Core Materials 600 43 Materials and Supplies 1,225,375 1,409,577 1,276,390 1,297,285 44 Non Capitalized Equip 37,751 4 Supplies 1,263,725 1,409,577 1,276,390 1,297,285
5 Services 52 Travel and Conference 73,668 125,000 125,000 125,000 53 Dues and Memberships 1,000 56 Rentals, Leases, and Repairs 23,450 57 Direct Costs 8,174 58 Professional Services 29,750 125,000 125,000 125,000 59 Communications 4,519 5 Services 140,561 250,000 250,000 250,000
7 Other Outgo 73 Direct/Indirect Costs 64,058 40,559 70,849 72,487 7 Other Outgo 64,058 40,559 70,849 72,487 7091 Economic Impact Aid: Lep - Expenditur(2,290,015 2,489,000 2,432,483 2,488,710
25
San Jose Unified School District Major Restriced Resources Adopted Budget, 2006-2007
7230 Transport: Home To School
2005-2006 Estimated
Actuals
2006-2007 Adopted
Budget
2007-2008 Projection
2008-2009 Projection
7230 Transport: Home To School
8 Revenue 83 State Appotionments 1,677,728 1,789,311 1,873,409 1,923,991 86 Local Revenue 148,000 152,440 157,013 161,724 89 Other Sources/Contributions 260,244 278,650 312,975 321,425
8 Revenue 2,085,972 2,220,401 2,343,397 2,407,140
7230 Transport: Home To School - Income 2,085,972 2,220,401 2,343,397 2,407,140
7230 Transport: Home To School
2 Classified Salaries 22 Classified Support 1,221,618 1,272,850 1,355,304 1,397,076 23 Classified Supv and Admin 96,680 99,619 104,784 107,506 24 Clerical and Office 134,984 111,390 118,376 122,007
2 Classified Salaries 1,453,282 1,483,859 1,578,464 1,626,589
3 Benefits 32 PERS 137,463 135,273 143,889 148,277 33 OASDI/MC 111,493 112,987 119,904 123,409 34 Health and Welfare 355,287 391,917 443,241 502,116 35 Unemployment Insurance 6,059 745 785 822 36 Worker's Comp 33,918 36,353 38,670 39,857 37 Retiree Benefits 4,171 4,356 4,659 4,821 38 PERS Reduction 49,846 57,930 61,626 63,496
3 Benefits 698,237 739,561 812,774 882,798
4 Supplies 43 Materials and Supplies 238,458 300,000 300,000 300,000
4 Supplies 238,458 300,000 300,000 300,000
5 Services 52 Travel and Conference 3,000 4,000 4,000 4,000 53 Dues and Memberships 2,000 2,000 2,000 2,000 54 Insurance 19,810 56 Rentals, Leases, and Repairs 73,000 45,000 45,000 45,000 57 Direct Costs -1,393,265 -1,211,842 -1,212,052 -1,263,528 58 Professional Services 784,470 684,900 684,900 684,900 59 Communications 18,000 5,100 5,100 5,100
5 Services -492,985 -470,842 -471,052 -522,528
7 Other Outgo 73 Direct/Indirect Costs 71,236 167,823 123,211 120,281
7 Other Outgo 71,236 167,823 123,211 120,281
7230 Transport: Home To School - Expenditu1,968,228 2,220,401 2,343,397 2,407,140
2G
San Jose Unified School District Major Restriced Resources Adopted Budget, 2006-2007
7240 Transport: Spec Ed 2005-2006 Estimated
Actuals
2006-2007 Adopted
Budget
2007-2008 Projection
2008-2009 Projection
7240 Transport: Spec Ed
8 Revenue 83 State Appotionments 1,125,122 1,199,952 1,256,350 1,290,271
89 Other Sources/Contributions 393,792 278,650 312,976 321,427
8 Revenue 1,518,914 1,478,602 1,569,326 1,611,698
7240 Transport: Spec Ed - Income 1,518,914 1,478,602 1,569,326 1,611,698
7240 Transport: Spec Ed
4 Supplies 43 Materials and Supplies 53,793
4 Supplies 53,793
5 Services 56 Rentals, Leases, and Repairs 7,500 2,000 2,000 2,000
57 Direct Costs -1,834,663 -2,472,460 -2,448,744 -2,479,636
58 Professional Services 2,913,580 3,615,174 3,662,738 3,738,934
5 Services 1,086,417 1,144,714 1,215,994 1,261,298
7 Other Outgo 73 Direct/Indirect Costs 71,378 103,768 123,212 120,280
74 Debt Service 230,120 230,120 230,120 230,120
7 Other Outgo 301,498 333,888 353,332 350,400
7240 Transport: Spec Ed - Expenditures 1,441,708 1,478,602 1,569,326 1,611,698
27
San Jose Unified School District Major Restriced Resources Adopted Budget, 2006-2007
7390 Pupil Retention Blck Grnt
2005-2006 Estimated
Actuals
2006-2007 Adopted
Budget
2007-2008 Projection
2008-2009 Projection
7390 Pupil Retention Blck Grnt
8 Revenue 85 Other State Revenue 2,071,868 2,675,000 2,800,725 2,876,345
8 Revenue 2,071,868 2,675,000 2,800,725 2,876,345 7390 Pupil Retention Blck Grnt - Income 2,071,868 2,675,000 2,800,725 2,876,345
7390 Pupil Retention Blck Grnt
1 Certificated Salaries 12 Certificated Pupil Support 702,331 1,649,931 1,676,397 1,694,248 13 Certificated Supv and Admin 825,627 840,485 840,485 840,485
1 Certificated Salaries 1,527,958 2,490,416 2,516,882 2,534,733
2 Classified Salaries 21 Instructional Aides' 60,781 4,780 5,028 5,261 22 Classified Support 282,187
2 Classified Salaries 342,969 4,780 5,028 5,261
3 Benefits 31 STRS 31,094 ' 32,111 34,292 35,765 32 PERS 9,999 436 458 480 33 OASDI/MC 14,613 6,007 6,411 6,686 34 Health and Welfare 54,111 60,751 68,907 78,216 35 Unemployment Insurance 2,401 196 209 219 36 Worker's Comp 13,070 9,653 10,306 10,752 37 Retiree Benefits 1,206 1,301 1,387 1,447 38 PERS Reduction 4,282 187 196 205
3 Benefits 130,776 110,642 122,166 133,770
4 Supplies 43 Materials and Supplies -246,411
4 Supplies -246,411
5 Services 52 Travel and Conference 321,486 118,804
5 Services 321,486 118,804
7 Other Outgo 73 Direct/Indirect Costs 70,165 69,162 81,574 83,777
7 Other Outgo 70,165 69,162 81,574 83,777 7390 Pupil Retention Blck Grnt - Expenditure:2,071,868 2,675,000 2,800,725 2,876,345
28
San Jose Unified School District Major Restriced Resources Adopted Budget, 2006-2007
7392 Teacher Credntl Blck Grnt
2005-2006 Estimated
Actuals
2006-2007 Adopted
Budget
2007-2008 Projection
2008-2009 Projection
7392 Teacher Credntl Blck Grnt
8 Revenue 85 Other State Revenue 795,075 1,275,000 1,334,925 1,370,968
8 Revenue 795,075 1,275,000 1,334,925 1,370,968
7392 Teacher Credntl Blck Grnt - Income 795,075 1,275,000 1,334,925 1,370,968
7392 Teacher Credntl Blck Grnt
1 Certificated Salaries 11 Teachers 441,321 170,000 170,000 170,000 13 Certificated Supv and Admin 31,968 71,186 76,097 78,043 19 Other Certificated 62,600 195,000 195,000 195,000 1 Certificated Salaries 535,890 436,186 441,097 443,043
2 Classified Salaries 23 Classified Supv and Admin 22,649 22,182 23,332 23,939 24 Clerical and Office 42,580 43,909 48,515 52,286 2 Classified Salaries 65,229 66,091 71,847 76,225
3 Benefits 31 STRS 35,987 36,392 36,553 32 PERS 6,025 6,550 6,948 33 OASDI/MC 11,382 11,893 12,233 34 Health and Welfare 87,492 26,294 30,533 34,723 35 Unemployment Insurance 253 258 261 36 Worker's Comp 12,307 12,569 12,723 37 Retiree Benefits 453 488 510 38 PERS Reduction 2,580 2,805 2,976 3 Benefits 87,492 95,281 101,488 106,927
4 Supplies 43 Materials and Supplies 30,431 539,117 584,227 607,457 44 Non Capitalized Equip 5,000 4 Supplies 35,431 539,117 584,227 607,457
5 Services 52 Travel and Conference 15,000 56 Rentals, Leases, and Repairs 1,000 57 Direct Costs 4,600 58 Professional Services 11,000 97,385 97,385 97,385 59 Communications 1,500 5 Services 33,100 97,385 97,385 97,385
7 Other Outgo 73 Direct/Indirect Costs 37,933 40,940 38,881 39,931 7 Other Outgo 37,933 40,940 38,881 39,931 7392 Teacher Credntl Blck Grnt - Expenditures 795,075 1,275,000 1,334,925 1,370,968
San Jose Unified School District Major Restriced Resources Adopted Budget, 2006-2007
7393 Prof Dvlpmnt Block Grant
2005-2006 Estimated
Actuals
2006-2007 Adopted
Budget
2007-2008 Projection
2008-2009 Projection
7393 Prof Dvlpmnt Block Grant
1,903,446 1,950,000 2,041,065 2,096,174
8 Revenue 85 Other State Revenue
8 Revenue 1,903,446 1,950,000 2,041,065 2,096,174 7393 Prof Dvlpmnt Block Grant - Income 1,903,446 1,950,000 2,041,065 2,096,174
7393 Prof Dvlpmnt Block Grant
1,488,835 1,904,879 1,981,617 1,981,617
1 Certificated Salaries 11 Teachers
1 Certificated Salaries
3 Benefits
1,488,835
414,611
1,904,879 1,981,617 1,981,617
34 Health and Welfare
3 Benefits
4 Supplies
414,611
53,504 43 Materials and Supplies
4 Supplies
7 Other Outgo 45,121 59,448
53,504
61,053 73 Direct/Indirect Costs
7 Other Outgo 45,121 59,448 61,053 7393 Prof Dvlpmnt Block Grant - Expenditure1,903,446 1,950,000 2,041,065 2,096,174
3()
San Jose Unified School District Major Restriced Resources Adopted Budget, 2006-2007
7394 Targeted Inst Impv Blk Gr
2005-2006 Estimated
Actuals
2006-2007 Adopted
Budget
2007-2008 Projection
2008-2009 Projection
7394 Targeted Inst Impv Blk Gr
8 Revenue 85 Other State Revenue 34,694,407 37,571,112 39,336,954 40,399,052 8 Revenue 34,694,407 37,571,112 39,336,954 40,399,052
7394 Targeted Inst Impv Blk Gr - Income 34,694,407 37,571,112 39,336,954 40,399,052
7394 Targeted Inst Impv Blk Gr
1 Certificated Salaries 11 Teachers 3,533,365 3,809,108 4,069,163 4,249,795 12 Certificated Pupil Support 1,364,200 1,375,658 1,470,094 1,531,997 13 Certificated Supv and Admin 2,892,580 3,116,925 3,327,057 3,453,035 19 Other Certificated 3,526,897 3,910,950 4,155,094 4,316,022 1 Certificated Salaries 11,317,042 12,212,640 13,021,407 13,550,848
2 Classified Salaries 21 Instructional Aides' 503,268 597,784 632,916 650,247 22 Classified Support 2,237,693 2,165,882 2,242,529 2,284,769 23 Classified Supv and Admin 470,157 608,930 650,957 672,531 24 Clerical and Office 1,697,772 1,762,976 1,871,596 1,928,177 29 Other Classified 384,707 386,398 410,898 425,436 2 Classified Salaries 5,293,598 5,521,970 5,808,896 5,961,160
3 Benefits 31 STRS 976,974 997,896 1,063,920 1,107,132 32 PERS 375,033 499,850 525,799 539,512 33 OASDI/MC 472,116 603,699 637,152 656,358 34 Health and Welfare 2,561,465 3,084,475 3,485,024 3,926,920 35 Unemployment Insurance 68,632 8,884 9,426 9,776 36 Worker's Comp 386,680 434,501 461,337 478,046 37 Retiree Benefits 49,522 50,505 53,817 55,946 38 PERS Reduction 157,020 214,075 225,168 231,037 3 Benefits 5,047,443 5,893,885 6,461,643 7,004,727
4 Supplies 41 Textbooks Core Materials 14,575 265,000 265,000 165,000 42 Books and Reference Materials 31,622 259,300 259,300 159,300 43 Materials and Supplies 834,602 2,300,368 3,040,702 2,964,709 44 Non Capitalized Equip 71,325 18,725 18,725 18,725 4 Supplies 952,124 2,843,393 3,583,727 3,307,734
5 Services 52 Travel and Conference 45,438 37,750 37,750 37,750 56 Rentals, Leases, and Repairs 482,704 508,728 508,728 508,728 57 Direct Costs 8,574,137 8,337,237 7,866,232 7,952,215 58 Professional Services 843,994 481,289 481,289 481,289 59 Communications 9,740 7,900 7,900 7,900 5 Services 9,956,012 9,372,904 8,901,899 8,987,882
7 Other Outgo 71 Tuition 172,040 117,260 113,645 110,030 73 Direct/Indirect Costs 1,656,149 1,309,060 1,145,737 1,176,671 76 Transfers Out/Other Uses 300,000 300,000 300,000 300,000 7 Other Outgo 2,128,189 1,726,320 1,559,382 1,586,701 7394 Targeted Inst Impv Blk Gr - Expenditur34,694,407 37,571,112 39,336,954 40,399,052
31
San Jose Unified School District Major Restriced Resources Adopted Budget, 2006-2007
7395 Schl Libr Impry Blck Gr
2005-2006 Estimated
Actuals
2006-2007 Adopted
Budget
2007-2008 Projection
2008-2009 Projection
7395 Schl Libr Impry Blck Gr
8 Revenue 85 Other State Revenue 2,328,572 3,170,000 3,262,800 3,080,645 89 Other Sources/Contributions -349,286 -240,000 -293,738 -301,669
8 Revenue 1,979,286 2,930,000 2,969,062 2,778,976 7395 Schl Libr Impry Blck Gr - Income 1,979,286 2,930,000 2,969,062 2,778,976
7395 Schl Libr [mom Blck Gr
1 Certificated Salaries 11 Teachers 70,030 47,350 47,350 47,350 12 Certificated Pupil Support 31,097 10,365 11,423 12,261 13 Certificated Supv and Admin 51,412 54,335 57,843 59,233 19 Other Certificated 143,964 179,065 187,807 194,181
1 Certificated Salaries 296,503 291,115 304,423 313,025
2 Classified Salaries 21 Instructional Aides' 74,060 88,159 91,085 92,409 22 Classified Support 57,347 58,920 62,913 64,567 24 Clerical and Office 156,846 152,381 161,345 165,810 29 Other Classified 52,194 45,000 45,000 45,000
2 Classified Salaries 340,447 344,460 360,343 367,786
3 Benefits 31 STRS 22,921 24,018 25,115 25,825 32 PERS 25,292 29,965 31,317 31,961 33 OASDI/MC 26,864 30,576 31,987 32,675 34 Health and Welfare 61,097 97,200 106,230 116,640 35 Unemployment Insurance 2,871 319 335 343 36 Worker's Comp 12,976 15,569 16,287 16,676 37 Retiree Benefits 1,350 1,239 1,305 1,348 38 PERS Reduction 10,492 12,832 13,414 13,692
3 Benefits 163,863 211,718 225,990 239,160
4 Supplies 41 Textbooks Core Materials 70,119 43 Materials and Supplies 862,199 1,862,167 1,872,669 1,614,849 44 Non Capitalized Equip 12,348 4 Supplies 944,666 1,862,167 1,872,669 1,614,849
5 Services 52 Travel and Conference 24,436 -44,120 56 Rentals, Leases, and Repairs 66,050 57 Direct Costs 6,750 58 Professional Services 78,422 165,703 165,703 165,703 59 Communications 500
5 Services 176,158 165,703 121,583 165,703
7 Other Outdo 73 Direct/Indirect Costs 57,649 54,837 84,054 78,453
7 Other Outgo 57,649 54,837 84,054 78,453 7395 Schl Libr Imply Blck Gr - Expenditures 1,979,286 2,930,000 2,969,062 2,778,976
32
San Jose Unified School District Major Restriced Resources Adopted Budget, 2006-2007
8150 Routine Repair Maintenance
2005-2006 Estimated
Actuals
2006-2007 Adopted
Budget
2007-2008 Projection
2008-2009 Projection
8150 Routine Repair Maintenance
8 Revenue 89 Other Sources/Contributions 8,060,466 8,640,137 8,764,680 8,912,150 8 Revenue 8,060,466 8,640,137 8,764,680 8,912,150 8150 Routine Repair Maintenance - Income 8,060,466 8,640,137 8,764,680 8,912,150
8150 Routine Repair Maintenance
2 Classified Salaries 22 Classified Support 2,333,922 2,436,826 2,564,763 2,643,602 23 Classified Supv and Admin 232,352 245,299 257,880 265,385 24 Clerical and Office 404,757 478,266 510,017 527,555 2 Classified Salaries 2,971,031 3,160,391 3,332,660 3,436,542
3 Benefits 31 STRS 4,628 32 PERS 258,157 288,106 303,804 313,280 33 OASDI/MC 215,009 240,437 252,830 260,141 34 Health and Welfare 450,335 481,729 547,347 620,446 35 Unemployment Insurance 13,184 1,584 1,670 1,724 36 Worker's Comp 72,102 77,435 81,652 84,192 37 Retiree Benefits 9,201 9,927 10,495 10,830 38 PERS Reduction 105,752 123,386 130,109 134,161 39 Other Benefits 1,000 3 Benefits 1,129,369 1,222,604 1,327,907 1,424,774
4 Supplies 43 Materials and Supplies 942,512 660,000 700,000 725,000 44 Non Capitalized Equip 248,949 388,500 400,000 425,000 4 Supplies 1,191,461 1,048,500 1,100,000 1,150,000
5 Services 52 Travel and Conference 3,500 3,000 3,500 3,500 56 Rentals, Leases, and Repairs 19,000 16,000 17,000 17,000 57 Direct Costs 285,768 356,652 356,652 356,652 58 Professional Services 499,940 476,800 467,700 470,000 59 Communications 20,150 20,000 20,000 20,000 5 Services 828,358 872,452 864,852 867,152
7 Other Outgo 73 Direct/Indirect Costs 306,622 227,572 198,763 206,354 76 Transfers Out/Other Uses 1,343,411 1,439,678 1,460,513 1,500,185 7 Other Outgo 1,650,033 1,667,250 1,659,276 1,706,539 8150 Routine Repair Maintenance - Expendit7,770,252 7,971,197 8,284,695 8,585,007
33
San Jose Unified School District Adopted Budget, 2006 -2007
GENERAL FUND RESTRICTED GENERAL FUND (FUND 06/061)
ROUTINE REPAIR AND MAINTENANCE REVENUE AND EXPENSE SUMMARY
The District is required to establish a restricted account within it's General Fund for routine repair and onging maintenance purposes. A part of Fund 06 has been established to record such activities. The District is required to contribute a minimum of 3% of the General Fund expenditure budget toward repair and maintenance activites. One half of one percent is contributed to the Deferred Maintenance Fund and two and a half percent is contributed here in each fiscal year for 20 years until fiscal year 2017-2018. The three percent requirement was reduced to two percent for 2003-04 and 2004-05 only.
2005/06 2006/07 EST ACTUAL BUDGET
OTHER RESOURCES/TRANSFERS RESOURCE TITLE
8150 Transfer In - Restricted General Fund 03 6,717,055 7,200,459 TOTAL REVENUES 6,717,055 7,200,459
EXPENDITURES OBJECT TITLE
2000-2999 Classified Salaries 2,971,031 3000-3999 Employee Benefits 1,129,369 4000-4999 Materials & Supplies 1,191,461 5000-5999 Prof/Legal/Consultant/Other Services 828,358 7000-7999 Indirect Cost 306,622
TOTAL EXPENDITURES 6,426,841
REVENUES MINUS EXPENDITURES 290,214
BEGINNING BALANCE 2,890 ENDING BALANCE 293,104
3,160,391 1,222,604 1,048,500
872,452 227,572
6,531,519
668,940 293,104 962,044
ROUTINE RESTRICTED MAINTENANCE ACCOUNT CERTIFICATION Transfer from General Fund 03 6,717,055 =2.5% of (A) 7,200,459 =2.5% of(B)
Transfer from Measure F Bond Fund 23 to Deferred Maintenance 1,343,411 =0.5% of (A) 1,439,678 =0.5% of(B)
Total amount budgeted for Maintenance 8,060,466 8,640,137
Adopted General Fund Expenditure Budget: Restricted Expenditure Budget 127,353,328 152,030,346
Unrestricted Expenditure Budget 141,328,863 135,974,224 Total 268,682,191 (A) 288,004,570 (B)
Required Contribution to Maintenance: Restricted Routine Maintenance Deferred Maintenance
6,717,055 = 2.5% of (A) 7,200,114 =2.5% of (B) 1,343,411 =0.5% of (A) 1,440,023 =0.5% of (B) 8,060,466 8,640,137
"_14
San Jose Unified School District Major Restriced Resources Adopted Budget, 2006-2007
9210 Vehicle Repair/Fleet Main
2005-2006 Estimated
Actuals
2006-2007 Adopted
Budget
2007-2008 Projection
2008-2009 Projection
9210 Vehicle Repair/Fleet Main
8 Revenue 86 Local Revenue 55,000 60,000 60,000 60,000
8 Revenue 55,000 60,000 60,000 60,000 9210 Vehicle Repair/Fleet Main - Income 55,000 60,000 60,000 60,000
9210 Vehicle Repair/Fleet Main
2 Classified Salaries 22 Classified Support 293,908 301,904 321,115 329,460 23 Classified Supv and Admin 41,650 44,161 46,450 47,657 24 Clerical and Office 11,593 31,322 33,542 35,059 29 Other Classified 6,846 2 Classified Salaries 353,998 377,387 401,107 412,176
3 Benefits 32 PERS 32,159 34,403 36,565 37,573 33 OASDI/MC 30,179 28,661 30,334 31,103 34 Health and Welfare 48,170 57,482 65,446 74,213 35 Unemployment Insurance 1,786 190 200 206 36 Worker's Comp 9,721 9,245 9,827 10,098 37 Retiree Benefits 1,309 1,246 1,324 1,360 38 PERS Reduction 15,485 14,731 15,662 16,091 3 Benefits 138,809 145,958 159,358 170,644
4 Supplies 43 Materials and Supplies 700,184 311,126 274,006 251,651 44 Non Capitalized Equip 312,956 4 Supplies 1,013,140 311,126 274,006 251,651
5 Services 52 Travel and Conference 100 56 Rentals, Leases, and Repairs 89,466 95,000 95,000 95,000 57 Direct Costs -959,938 -873,971 -873,971 -873,971 58 Professional Services 9,500 4,500 4,500 4,500 59 Communications 1,500 5 Services -859,372 -774,471 -774,471 -774,471 9210 Vehicle Repair/Fleet Main - Expenditures 646,575 60,000 60,000 60,000
Special Purpose Funds -Fund Definitions
San Jose Unified School District Adopted Budget, 2006-2007
Special Revenue Funds are used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specific purposes. The District maintains six special revenue funds. The fund numbers are those used in the CIMS financial system. The number in parenthesis indicates the number that will be used in the budget year in the Munis Financial System. The Munis Fund number is a combination of the true SACS fund number and a sub-fund number.
1. FUND 11 (111): The Adult Education Fund is used to account for adult education programs maintained on behalf of the District by a joint powers authority (Metropolitan Education District).
2. FUND 12 (121): The Child Development Fund is used to account separately for federal, state, and local revenues to operate child development programs.
3. Fund 13 (131): The Cafeteria Fund is used to account for revenues received and expenditures made to operate the District's food service program.
4. FUND 14 (141): The Deferred Maintenance Fund is used to account for major repair or replacement of District property, under the District's five-year plan.
5. FUND 17 (171): The Special Reserve Fund is used to account for 3% economic uncertainty reserve.
6. FUND 20 (201): The Special Reserve for Post-Employment Benefits has been established to account for funds that have been set aside to pay for post-employment benefits on a pay-as-you-go basis. Balances have been transferred from Fund 71, the Retiree Benefit Fund. Fund 71 has not been closed. It will be used if the District chooses to set up an irrevocable trust to pre-fund post-employment benefits. The change in fund designation more properly reflects the fund designations required by the California Schools Accounting Manual.
Capital Projects Funds are used to account for the acquisition or construction of major governmental general fixed assets. The District maintains four funds that are considered to be Building Funds according to state accounting requirements (funds 21-24). For state reporting purposed these funds are combined and are reported as Fund 21. Fund 25 accounts for Developer Fees. The District also maintains two funds established by the state to account for state revenues for school modernization (funds 30 and 35)
1. FUND 21 (211): The Building Fund is used to account for the acquisition of major governmental capital facilities and buildings from the sale of bond proceeds. The district operates segments within this fund. a) The Building Fund accounts for rentals and leases of District property b) The Child Care Facilities Fund is used to account separately for expenditures
associated with child care facilities displaced by class size reduction, as well as the lease income on those facilities
2. FUND 22 (212): The Bond Fund accounts for proceeds of general obligations bonds (Measure C)
3. FUND 23 (213): A second Bond Fund accounts for proceeds of the Measure F general obligation bonds.
4. FUND 24 (214): The Certificates of Participation Fund (COP) is a mechanism to provide capital for the purchase of equipment, to finance construction or to refinance existing leases.
5. FUND 25 (215): The Capital Facilities Fund is used to account for resources received from developer impact fees.
6. FUND 30 (301): The School Lease-Purchase Fund accounts for state modernization funds. This fund no longer has any activity.
7. FUND 35 (351): The County School Facilities Fund accounts for the modernization of school site facilities in accordance with the School Facilities Act of 1998.
71e
San Jose Unified School District Adopted Budget, 2006-2007
Debt Service Funds are used to account for the accumulation of resources for the repayment of general long-term debt (principal, interest, and relates costs). The District maintains two debt service funds:
1. FUND 51 (511): Bond Interest and Redemption Fund is used to account for the accumulation of resources for the repayment of District Bonds.
2. FUND 53 (531): Tax Override Fund is used to the accumulation of resources from ad valorem tax levies for the repayment of State School Building Fund apportionments. This fund no longer has any activity and a small residual balance has been transferred to Fund 21, the Building Fund.
Internal Services Funds are used to account for services rendered on a cost reimbursement basis within the District. The District maintains two self-insurance funds (funds 67 and 68). For state reporting purposes these funds are combined and are reported as Fund 67.
1. FUND 67 (671): The Worker's Compensation Fund accounts for worker's compensation insurance coverage.
2. FUND 68 (672): The Health and Welfare Fund accounts for medical benefits, dental benefits and income protection to employees.
Trust Funds are used to account for assets held in trustee capacity. The district maintains one trust fund.
1. FUND 71 (711): The Retiree Benefits Fund is used to account for amounts set aside under an irrevocable trust to pre-fund post-employment benefits. Currently the District has not established an irrevocable trust, and all fund balances have been transferred to Fund 20, the Special Reserve for Post-Employment Benefits.
37
Special Revenue Funds • Adult Education (11) (111) • Child Development (12) (121) • Cafeteria Fund (13) (131) • Deferred Maintenance (14) (141) • Special Reserve (17) (171) • Post Employment Benefits (20) (201)
San Jose Unified School District Adopted Budget, 2006-2007
SPECIAL REVENUE FUNDS
2005-2006
FUND
REVENUES
ADULT
11 (111)
CHILD DEV
12 (121)
CAFETERIA
13 (131)
DEFERRED MAINT
14 (141)
SPECIAL RESERVE 17 (171)
POST EMPLOYMENT
BENEFITS 20 (201) TOTAL
Revenue Limit 5,175,567 0 0 0 0 0 5,175,567 Federal 0 8,224 5,813,548 0 0 0 5,821,772 State 0 1,932,206 368,582 1,282,177 0 0 3,582,965 Local 0 0 3,389,394 250,000 300,000 0 3,939,394
TOTAL REVENUES 5,175,567 1,940,430 9,571,524 1,532,177 300,000 0 18,519,698
EXPENDITURES 1000 Certificated Salaries 0 739,579 0 0 0 0 739,579 2000 Classified Salaries 0 409,167 2,662,571 0 0 0 3,071,738 3000 Employee Benefits 0 503,599 1,273,734 0 0 0 1,777,333 4000 Books and Supplies 0 40,792 4,514,945 5,000 0 0 4,560,737 5000 Svcs & Other Oper. Exp. 5,175,567 404,475 152,790 100,000 0 0 5,832,832 6000 Capital Outlay 0 0 11,000 500,000 0 0 511,000 7300 Indirect Cost 0 142,818 431,975 0 0 0 574,793 7439 Debt Service 0 0 0 0 0 0 0
TOTAL 5,175,567 2,240,430 9,047,015 605,000 0 0 17,068,012
REVENUES MINUS EXPENDITURES 0 -300,000 524,509 927,177 300,000 0 1,451,686
TRANSFERS Transfer Out 0 0 470,000 0 0 0 470,000 Transfer In 0 300,000 0 1,343,411 0 0 1,643,411
0 300,000 -470,000 1,343,411 0 0 1,173,411
CHANGE IN FUND BALANCE 0 0 54,509 2,270,588 300,000 0 2,625,097 BEGINNING BALANCE 0 0 79,218 8,855,486 9,873,447 882,530 18,808,151 ENDING BALANCE 0 0 133,727 11,126,074 10,173,447 882,530 21,433,248
2006-2007
FUND
REVENUES
ADULT
11 (111)
CHILD DEV
12 (121)
CAFETERIA
13 (131)
DEFERRED MAINT
14 (141)
SPECIAL RESERVE 17 (171)
POST EMPLOYMENT
BENEFITS 20 (201) TOTAL
Revenue Limit 5,620,444 0 0 0 0 0 5,620,444 Federal 0 10,343 5,653,949 0 0 0 5,664,292 State 0 2,034,793 370,648 1,282,177 0 0 3,687,618 Local 0 0 3,505,408 250,000 350,000 0 4,105,408
TOTAL REVENUES 5,620,444 2,045,136 9,530,005 1,532,177 350,000 0 19,077,762
EXPENDITURES 1000 Certificated Salaries 0 767,666 0 0 0 0 767,666 2000 Classified Salaries 0 484,137 3,046,946 0 0 0 3,531,083 3000 Employee Benefits 0 578,077 1,310,764 0 0 0 1,888,841 4000 Books and Supplies 0 13,098 4,429,256 5,000 0 0 4,447,354 5000 Svcs & Other Oper. Exp. 5,620,444 402,557 208,091 500,000 0 0 6,731,092 6000 Capital Outlay 0 0 42,000 1,571,000 0 0 1,613,000 7300 Indirect Cost 0 99,601 322,701 0 0 0 422,302 7439 Debt Service 0 0 0 0 0 0 0
TOTAL 5,620,444 2,345,136 9,359,758 2,076,000 0 0 19,401,338
REVENUES MINUS EXPENDITURES 0 -300,000 170,247 -543,823 350,000 0 -323,576
TRANSFERS Transfer Out 0 0 0 0 0 0 0 Transfer In 0 300,000 0 1,439,678 0 0 1,739,678
0 300,000 0 1,439,678 0 0 1,739,678
CHANGE IN FUND BALANCE 0 0 170,247 895,855 350,000 0 1,416,102 BEGINNING BALANCE 0 0 133,727 11,126,074 10,173,447 882,530 21,433,248 ENDING BALANCE 0 0 303,974 12,021,929 10,523,447 882,530 22,849,350
3 R
San Jose Unified School District Fund Summary Adopted Budget, 2006-2007
11 Adult Education
2005-2006 Est imated
Actuals
2006-2007 Adopted
Budget
2007-2008 Projection
2008-2009 Projection
11 Adult Education
5,175,567 5,620,444 5,884,605 6,043,489
8 Revenue 80 Revenue Limit
8 Revenue 5,175,567 5,620,444 5,884,605 6,043,489 11 Adult Education - Income 5,175,567 5,620,444 5,884,605 6,043,489
11 Adult Education
5,175,567 5,620,444 5,884,605 6,043,489
5 Services 58 Professional Services
5 Services 5,175,567 5,620,444 5,884,605 6,043,489 11 Adult Education - Expenditures 5,175,567 5,620,444 5,884,605 6,043,489
San Jose Unified School District Fund Summary Adopted Budget, 2006-2007
12 Child Development
2005-2006 Est imated
Actuals
2006-2007 Adopted
Budget
2007-2008 Projection
2008-2009 Projection
12 Child Development
8 Revenue 82 Other Federal Revenue 8,224 10,343 10,829 11,121
85 Other State Revenue 1,932,206 2,034,793 2,144,528 2,210,530
89 Other Sources/Contributions 300,000 300,000 300,000 300,000
8 Revenue 2,240,430 2,345,136 2,455,357 2,521,651 12 Child Development - Income 2,240,430 2,345,136 2,455,357 2,521,651
12 Child Development
1 Certificated Salaries 11 Teachers 652,582 670,815 699,547 705,958
13 Certificated Supv and Admin 86,997 96,851 106,966 109,746
1 Certificated Salaries 739,579 767,666 806,513 815,704
2 Classified Salaries 21 Instructional Aides' 312,612 402,278 421,302 420,763
24 Clerical and Office 96,555 81,859 87,803 90,505
2 Classified Salaries 409,167 484,137 509,105 511,268
3 Benefits 31 SIRS 66,177 63,333 58,962 47,376
32 PERS 42,348 41,100 43,912 45,178
33 OASDI/MC 38,354 48,170 51,391 52,916
34 Health and Welfare 305,886 372,973 415,391 464,126
35 Unemployment Insurance 5,252 619 664 686
36 Worker's Comp 28,246 30,660 32,644 33,574
37 Retiree Benefits 3,658 3,619 3,838 3,949
38 PERS Reduction 13,678 17,603 18,806 19,354
3 Benefits 503,599 578,077 625,608 667,159
4 Supplies 43 Materials and Supplies 35,792 13,098 12,212 12,541
44 Non Capitalized Equip 5,000
4 Supplies 40,792 13,098 12,212 12,541
5 Services 52 Travel and Conference 4,384 53 Dues and Memberships 200 56 Rentals, Leases, and Repairs 10,186 57 Direct Costs 19,648 10,909 58 Professional Services 369,857 391,648 412,468 423,605
59 Communications 200
5 Services 404,475 402,557 412,468 423,605
7 Other Outgo 73 Direct/Indirect Costs 142,818 99,601 89,451 91,374
7 Other Outgo 142,818 99,601 89,451 91,374 12 Child Development - Expenditures 2,240,430 2,345,136 2,455,357 2,521,651
4n
San Jose Unified School District Fund Summary Adopted Budget, 2006-2007
13 Cafeteria 2005-2006 Est imated
Actuals
2006-2007 Adopted
Budget
2007-2008 Projection
2008-2009 Projection
13 Cafeteria
8 Revenue 82 Other Federal Revenue 5,813,548 5,653,949 5,775,009 5,984,891 85 Other State Revenue 368,582 370,648 376,658 382,698 86 Local Revenue 3,389,394 3,505,408 3,573,287 3,555,236
8 Revenue 9,571,524 9,530,005 9,724,954 9,922,825 13 Cafeteria - Income 9,571,524 9,530,005 9,724,954 9,922,825
13 Cafeteria
2 Classified Salaries 22 Classified Support 2,044,480 2,362,805 2,492,795 2,568,660 23 Classified Supv and Admin 352,404 371,461 384,640 391,588 24 Clerical and Office 265,687 312,680 332,394 342,922
2 Classified Salaries 2,662,571 3,046,946 3,209,829 3,303,170
3 Benefits 32 PERS 187,378 221,132 235,786 244,105 33 OASDI/MC 157,732 232,569 244,647 251,581 34 Health and Welfare 781,747 654,976 739,364 836,332 35 Unemployment Insurance 9,289 1,517 1,614 1,652 36 Worker's Comp 50,577 74,642 78,651 80,928 37 Retiree Benefits 6,812 7,877 8,391 8,696 38 PERS Reduction 80,199 118,051 124,339 127,887
3 Benefits 1,273,734 1,310,764 1,432,792 1,551,181
4 Supplies 43 Materials and Supplies 404,367 404,367 202,467 206,516 44 Non Capitalized Equip 160,219 160,219 256,119 251,872 47 Food Services Food 3,950,359 3,864,670 4,038,396 3,970,868 4 Supplies 4,514,945 4,429,256 4,496,982 4,429,256
5 Services 52 Travel and Conference 10,780 10,780 10,780 10,780 56 Rentals, Leases, and Repairs 98,396 105,032 105,032 105,032 57 Direct Costs -12,896 35,769 35,769 35,769 58 Professional Services 51,410 51,410 51,410 51,410 59 Communications 5,100 5,100 5,100 5,100 5 Services 152,790 208,091 208,091 208,091
6 Ca • ital 64 Equipment 7,000 29,452 40,904 28,356 65 Equipment Replacement 4,000 12,548 12,548 12,548 6 Capital 11,000 42,000 53,452 40,904
7 Other Outgo 73 Direct/Indirect Costs 431,975 322,701 280,431 284,751 76 Transfers Out/Other Uses 470,000 7 Other Outgo 901,975 322,701 280,431 284,751 13 Cafeteria - Expenditures 9,517,015 9,359,758 9,681,577 9,817,353
41
San Jose Unified School District Fund Summary Adopted Budget, 2006-2007
14 Deferred Maintenance
2005-2006 Est imated
Actuals
2006-2007 Adopted
Budget
2007-2008 Projection
2008-2009 Projection
14 Deferred Maintenance
8 Revenue 85 Other State Revenue 1282,177 1,282,177 1,282,177 1,282,177 86 Local Revenue 250,000 250,000 270,000 300,000 89 Other Sources/Contributions 1,343,411 1,439,678 1,460,513 1,500,185 8 Revenue 2,875,588 2,971,855 3,012,690 3,082,362 14 Deferred Maintenance - Income 2,875,588 2,971,855 3,012,690 3,082,362
14 Deferred Maintenance
4 Supplies 44 Non Capitalized Equip 5,000 5,000 5,000 5,000 4 Supplies 5,000 5,000 5,000 5,000
5 Services 58 Professional Services 100,000 500,000 1 500,000 500,000 5 Services 100,000 500,000 500,000 500,000
6 Capital 62 Buildings and Imp of Buildings 500,000 1,571,000 1,028,000 767,000 6 Capital 500,000 1,571,000 1,028,000 767,000
14 Deferred Maintenance - Expenditures 605,000 2,076,000 1,533,000 1,272,000
42
San Jose Unified School District Adopted Budget, 2006-2007
SPECIAL RESERVE FUND FUND 17 (171)
MULTI-YEAR PROJECTIONS OF INCOME AND EXPENSE
The Special Reserve Fund is used to account for the required General Fund economic uncertainties reserve. The reserve for economic uncertainties is 2% of General Fund expenditures and transfers out if the District's ADA is above 30,000 and 3% if under 30,000. The Special Reserve Fund permits the district to account for an economic uncertainties reserve in a separate fund.
2004/05 2005/06 2006/07 2007/08 2008/09 ACTUAL EST ACTUAL PROJECTED PROJECTED PROJECTED
REVENUES RESOURCE TITLE
0000 Interest 102,523
300,000 350,000 400,000 450,000
102,523 300,000 350,000 400,000 450,000
INTERFUND TRANSFERS IN Trf from Fund 24, Long Term Debt 2,000,000 0 0 0 0 Trf from Fund 67, Workers' Comp 3,000,000 0 0 0 0
INTERFUND TRANSFERS OUT Trf to Fund 03, Unrestricted 0 0 0 0 0
NET TRANSFERS 5,000,Q00 0 0 0 0
CHANGE IN FUND BALANCE 5,102,523 300,000 350,000 400,000 450,000 BEGINNING BALANCE 4,770,924 9,873,447 10,173,447 10,523,447 10,923,447 ENDING BALANCE 9,873,447 10,173,447 10,523,447 10,923,447 11,373,447
Reserve Calculation Total General Fund Expenditures +Trf Out 248,745,116 271,982,115 288,004,570 292,155,997 297,071,663 Reserve Requirement 2% 3% 3% 3% 3% Reserve Amount Required 4,974,902 8,159,463 8,640,137 8,764,680 8,912,150
Amount Reserved in Fund 17 9,873,447 10,173,447 10,523,447 10,923,447 11,373,447 Undesignated Fund 03 Ending Balanace 75,783 5,472,929 6,478,921 3,583,776 -1 , 943,103 Reserves Available Reserve Percentage Over/(Under) Minimum Reserve
9,949,230 15,646,376 17,002,368 14,507,223 9,430,344 4.00% 5.75% 5.90% 4.97% 3.17%
4,974,328 7,486,913 8,362,231 5,742,543 518,194
43
U) a)
a) U) a) CC R
equi
red
Res
erve
s
O
O O
O ts) O O CV
Mul
ti-Ye
ar R
eser
ves
C
O =6 O O O O co O co o co 0
0
co CO .ct N c=) O CO Tr r.4
co O N O O
1.4 0 CO O O
San Jose Unified School District Fund Summary Adopted Budget, 2006-2007
17 Contingency
2005-2006 Est imated
Actuals
2006-2007 Adopted
Budget
2007-2008 Projection
2008-2009 Projection
17 Contingency
300,000 350,000 400,000 450,000
8 Revenue 86 Local Revenue
8 Revenue 300,000 350,000 400,000 450,000
17 Contingency - Income 300,000 350,000 400,000 450,000
45
Capital Projects Fund
'Building Fund (21) (211) 'Bond Construction Projects (Measure C) (22) (212) 'Project Bond (Measure F) (23) (213) 'Certificate of Participation (24) (214) 'Developer Fees (25) (215) 'School Lease Purchase (30) (301) 'County Schools Facilities Fund (35) (351)
San Jose Unified School District Adopted Budget, 2006-2007
CAPITAL PROJECTS OVERVIEW
In 1997 Measure C, a $165 million general obligation bond was passed by voters. The Measure C bond funds are accounted for in Fund 22 (Fund 212 in the Munis Financial System commencing July 1 2006). An assessed need of $500 million had been identified for repair and rehabilitation of the District's facilities, and the funding available from Measure C provided funding only for basic infrastructure upgrades and critical building protection. In order to procure the necessary additional funding a strategy was employed to obtain state approval for funding of additional projects if and when that funding became available. A team of facilities planners, architects, construction managers, and district staff was assembled and worked to develop plans and specifications for numerous projects across the District. Many school districts across the State had employed a similar tactic and all were engaged in a sprint for the funding. Within six months of the passage of Measure C, twenty-three projects were submitted to the Division of the State Architect for review and approval.
The strategy proved to be very successful. The District successfully obtained in excess of $93 million in State modernization and new construction funding. This state funding is accounted for in Fund 30 (Fund 301). This, combined with nearly $60 million in funding from various sources such as Certificates of Participation and Qualified Zone Academy Bonds, accounted for in Fund 24 (Fund 214), and partnerships with City and private entities, the District was able to nearly double the available funding to over $318 million. While this additional funding made headway towards upgrading the District's facilities - providing new floor coverings, interior and exterior paint, replacement of old non-conforming portable facilities, new data networks, and the completion of all low voltage systems throughout the district - it still fell short of satisfying all the identified need.
In early 2001, the district began studying the possibility of putting an additional bond measure on the ballot for the voters' consideration. This began a year-long study to ascertain the remaining need and how it had changed from earlier studies performed in 1997. This undertaking was performed by in-house facilities staff with the support of a small number of educational facility planning consultants taking demographics, enrollment trends, and changes in educational and operational programs into consideration. This information in conjunction with the new assessments being performed was the basis for the scope of work, which eventually was published in the ballot for the March 5, 2002 election Measure F general obligation bond. Voters approved Measure F with 69.6% of the vote. Measure F funds are accounted for in Fund 23 (Fund 213). Measure F is a $429 million general obligation bond that, in conjunction with funding from other sources, has allowed additional modernization, expansion and replacement of facilities at the District's school sites. This work further supports the District facilities modernization program resulting in modern, safe and educationally sound facilities, which complement the efforts of our students and staff.
Further information on the district's construction programs can be found at www.sjusd.org/community.
4G
8 0 000000
0 000000
TOTA
L
VOOMON rOQWOW NOOrtOW csi d d oi .. wi N CO 0 0) .- .-. N. ,
47 un .4.- r0 Ps NT .4: vir ..-
NMWMVWW NWOVrrN MWOVMVr ci oS ui <1 ci .6 oi in 01 C) .--r- CD ql CO ..4- CO P. .1 1.. r 0inirCe
o .- ‘-
V VOOMr0M00 M C000Wr V C N 000WV N r
0) yi ui d 6 oi PI r. . V 0 N V W t
CD .d. 0 V M.
N toed,- L 0 vl Cs.1 1 P
e r '7 r- I /3
,40
9,
I L
I3
68,4
44,8
09
149,
972,
701 D -
n
d: xi
00000000
O ✓ t0
c".."
0 0 0 0 0 0 0 0
00 0 0 0 00
0 0
CD
O N
SACS
FU
ND 2
1 S
UB
-TO
TA
L
TrOOODON r0 WOW NOru103 01. ci (71 01 pi NCO 01 CD (D N- CO 'et .-- 0 01 pi 0:
rrCOOVW01 WOOtOrrW VW0VMVr ,i, ci pi" r: ci d oi N 00 to .- 0 .- CD 0 .16 N. `et W. M - 0i oi r: .- CO
0
N. W N
.0. w N t-
VOOMr0M0 0100WrOVO 000waoqo oi ui d d m o .- Ci
.4. 0 N NY 0 (0 0 V 0 V Cc, N ' tD _ d d d - vi Oi
WN r182,
264,
103
71,0
09,8
16
141,
260,
189
r21
2,27
0,00
51
Adop
ted B
udget
, 2006-2
007
N CO
0 8 O O
OM
qg LON WW VM to N to
0 0 0 0
co
to
8 0 CD C7 N ei
San
Jos
e U
nifie
d Sch
ool D
istr
ict
N 0
Zi
8 O 0 to
P- 04
V
QI M WN Mr Di r: mm
c5 O
O
W DI 0 WM
OM MN ee
a)
N V)
v-
I" CD to Ci
ci
NW VM DI I, -
WW
P. r
O m0 0
N O O
CO to
O
N N:
0
00000 C)
0 CD
O 0 00 0 00 0 e-
0 N CD Ni Oi 0)
tO .1
00000000
NW NV
rW WN O
N
tc; COO
a)
00000 00 oo
ow
• •el- CO 0 N. V) • 010.- 0 .- CO N- O N CO et ui m oi WNVN00
WP-MIO
00000000 O
0 0
8 O
to
C71
CO
to (7)
0
0 NMO0r CD WNOOW W MMOON 0
O ci
o omoov N NVW01r
'- C‘ rcl: M
✓ VOOMO CO 0 0 0 CM CO CD 0 0 m
N
-
mmow mm
Ui oogot-000
n o ;7 N:
g 51 cr1 d 0) M
VCO W
000M0000 W
M M U7 C117 ui d a m N n .- a mi ri d
N
00000 0 0 mo
N{
0000, 0
(L) 0 wo d
mo N
0)
N
8
47
REVE
NUES
MIN
US E
XPEN
DITU
RES
ce
0
O 0
8
V000 0 0
N 00 01 0:d N 0 0 N- •- .- Csi
CD 0 CD CD N 0 W V C) Ln se • LO O V os ci oi r: ,F oi comoow
N •et 01 oS CO
01 V00000M0 N 01 0 ,I- 0 CO 0 0 N° 1 0- mi .-d o a wo m a ,,, oi ui yi
171
5 ;7' 5 0 caZ
LL
N
0
CO
00000 0 O Lri
0 0 0 0 0
0 0 0 0 0 O 0 0 0 0; O CO Ln ,F
VW MO Mr MO ui 0I Nr NO
O 0
Ln
0 0
8 LA
0 0 0 0 0 tr, 0 0 0 0 Cr 0 0 0 0
N 0 0 LO tr, to r N
M ri pi
CO c/- CO to Cl) 03 N.- CO I, -
LO 03 •-• CO, 01 LO pi of ui ci N. 03 cr, V o N 03 1.13 CD CO 01 N
CM n Cs' O
N to
O
0 0 0 0 8
O 0 0 0 0 0 0
03 tD 0 0 0 0 eeel 0 0 CD N 0 L5 cej In d N r IV 0
O eet
0 0 0 0 0 0 0
I- W 0 0 0 0 he N 0 N N 0 Mi tie co N. ol a,
N; CO
O
O
Lel
O
N
0 WenOn- 00 0 0 00 O
0 0
0 01 0 N en c0 0 03
0 0
0 0*
0 N
e-• 1,-7 d -a v V) lI1 .- to
6 0
IO
0 0
0 0 o o 0 0 0 0 0 6 0 CD
0 0 0 0 0 CD o o
o 0 .4' 00 R 0 to to
0 0 0 0 0 0 0 0 0 0 0 0
N CO 0 0 0 0 N 03 0 0 0
N 0 0 0 tri 05 O Ci Ci n-
to 01 0 0 to 0
0 0 0 o o o 0 o o
d o N N
0 o 0 0 00
0
0 N
CI' m N 0 0 01 ▪ tD 0 0 N- O N 0 0 Cn CC N: 0C eni CC N. LON010,003
CO to N CsS r-
a) 0 o co 0 • O o o CO
m 0 0 to O .4: ci ci N a 0 0
0 0 '- en en re- e—• N to
O
8 O
O
oi
0 z u,
a adza. 0
LL
tD
10:
00001
tD
If)
O
8 ID
03
CD
O •ct.
en
0
0-
O
ao
0 0 0 0
O 0 0 O N
• c0000
m CD
0
0 0
In
0 •eF co N O
8 0
a) O1
N N 0
to o c;
8 0
0
0
0 0
0 0
01;
0 O
0 O
CD
0 N
• tO COC N
to N
a)
• rn
0 .- 6 N 0 co en
O m
In Lei
to
CO N
0
cri
tr.) co
O .1: CO 0 N O
N
CO eD 0
of
0 0 O CD 0 0 cr■
CO OD CD r CD r M 00 N 01 to CO eel- en"
O
O CD
CO CO
a) O
Ado
pted
Bud
get,
200
6-20
07
O
tD to
.-- 03 0 0 0 40 N.
.
-
. O
N. 01 IN en ett .1-- ui 0
O
CD cei
en en 03 0 CO QS'
CO a0 0
N
ONE
O
ee-
u)
Zin 2 In
VJ
.c u
0 _ W
w
g 7*.S cn
LL
0- v, N 0
-j
w
LL
0 0 o o o 0 0 O to
0 0 0 0 0
00000 O o O O O 0 O
0 0 0 0 0 en
8 Lo O N cn cn
in
CD
01 CO
CO C•1 CO CO
•,1"
O
0 0
0
CO N N (15 tri n CD
LD
co cn CD
0 N
0 0 to o v o
o o o o o o o
0 tD eh
0 co N ..a- co to N. N. N LO Nee cn IN el- cre N. .- c0 en ,O 03
N CO 00
co o o In N. 0 .- U3 0
1455'654'601 I
V' 0 0 .-- ■4 CO R •4 .- 6 R cci ni of 6 N N LO
0 CD
en ,-
en CO
N C71
telt:On- 030.103N ID CO CO NI n eet
0 ul
rre 0 n- W
en w
SAI
FUN
C
SUB-
TI
05 05 N. ,— pi N. — .— CD 0 ..-
cc; 0
,— N .4- 5,
-102
, 21
2,
San
Jose
Uni
fied
Scho
ol D
istr
ict
0 .L3 ,.7, 45.-
CO NY IC o -0 1, U- 0 .4 -2 0 ,,-,
7?" a) 2 03 LL
.7.)
m .12_ u-, u_ .4- 0 ...9 „ ,W
E. 2 -5 1 . r‘l LL M- u. a . s 0 .:, 2 'k'
70- -'4'. .. ce, .5 '" ; 42. C ,
2 O 2 a)
co 4-, 0 Y1 .1, —
in :,3 Wm r.■ 2 7: t It
C) t 1) 2 ti w o
% :11, il ii E ,7 12 10
._ w CL c e0 en 0- e0 i n E 1 ci
<
Z
cZ A et ..3
0- ° ...' U.' (/)
.... 12 , .., 1:'
:I: .7) e: 8 : t v)
-7, a>, 1., a, 0 >, 2 „, o ,,,,„ _--:, o. ? tu,
ID >, .2 3 To g
m . 8 t 8-1 u>„ Lig
, ;2 -5 W
CO f...1 < 0 _ Z
W
tr., 2 cc i... 1 8 .g z--Jz 15 li tn-; R re, ro, ,:,.. v, — —di. _,:, z < „,e
to ,:, 0 ce s..-J Cg aC E ., 2 c4 a) L" g s, ,s, ac?.. 8 Lj z 0 <Q1 h
u. in j b -5 7 85 W u..., ._uc3
a' C ce 0 1. ....Z 00 0 § 0 to o Z -J
< u.1 < Z 2 Z 0 _J CD Z O ...J CZ 0
c, cr, ;3; 6 48 I.§ 6 1 S 2 „,
CD
EV
San Jose Unified School District Fund Summary Adopted Budget, 2006-2007
21 Building
2005-2006 Est imated
Actuals
2006-2007 Adopted
Budget
2007-2008 Projection
2008-2009 Projection
21 Buildin•
8 Revenue 86 Local Revenue 3,610,714 4,325,460 4,486,146 4,646,378 89 Other Sources/Contributions 10,048,094 4,532,613 8 Revenue 13,658,808 8,858,073 4,486,146 4,646,378 21 Building - Income 13,658,808 8,858,073 4,486,146 4,646,378
21 Building
2 Classified Salaries 22 Classified Support 111,640 67,056 70,419 73,157 24 Clerical and Office 68,616 78,066 82,111 85,125
2 Classified Salaries 180,256 145,122 152,530 158,282
3 Benefits 32 PERS 7,564 13,228 10,674 14,428 33 OASDI/MC 7,172 11,102 11,670 12,109 34 Health and Welfare 27,606 24,402 27,741 31,568 35 Unemployment Insurance 451 72 78 79 36 Worker's Comp 2,324 3,556 3,738 3,879 37 Retiree Benefits 211 257 271 281 38 PERS Reduction 7,312 5,666 4,573 6,181 3 Benefits 52,640 58,283 58,745 68,525
4 Supplies 43 Materials and Supplies 182,000 44 Non Capitalized Equip 30,000 35,000 37,000 37,000 4 Supplies 212,000 35,000 37,000 37,000
5 Services 56 Rentals, Leases, and Repairs 355,000 57 Direct Costs 2,212,210 2,660,000 2,660,000 2,660,000 58 Professional Services 490,450 440,000 440,000 440,000 5 Services 3,057,660 3,100,000 3,100,000 3,100,000
6 Caiital 62 Buildings and Imp of Buildings 8,998,747 1,005,000 605,000 605,000 6 Capital 8,998,747 1,005,000 605,000 605,000
7 Other Outgo 76 Transfers Out/Other Uses 61,243 7 Other Outgo 61,243 21 Building - Expenditures 12,562,546 4,343,405 3,953,275 3,968,807
4g
0
'5 U-03
Ado
pted
Bud
get,
200
6-20
07
N 0) N 0)
N
0)r c) c) cn 00 N N CD CO CD CD r- CD CD 0r 0 0 M 000)r O Nr ONO O CD ul 000 V- N. r- (Dr- N 00 CD CD c: (0 O Lri N Lri r O N r 0) 6 r. r.: 6 CO 01 01 N.. N CO 1"... LO VI- n r- N- 0) CD CD vt Cn Tr 01 N.1
00 CD C) CD CD N. • cr CD ul CD N c00 V- CD r- dc■ NTFccri cou100000
u) 0) e- CO
ar) a) -a- al N C.0 0) N. MV - 000 N.V- r-
CO
O M ONOOM MI- ._
nt el:. ni .-- LO 0 cci t-- LO CO 0-) o CO V- 0 CO CO N. U0 CO 0) . V- CO CD 0 CO cr) c.- CO t.6 rri ai .- CV- Cii r-
CD CD O C) CD CD C) C) CD CD CD C) C) CD CD co 0 0 0 0 0 0 0 0 00
0 0 0
0 0 O O O 1.0
0 0 0 0 O O
O O 0 0 0 CD
San
Jos
e U
nifie
d Sch
ool D
istr
ict
C • ca > (11 t
▪
5 m u_ -6 6 3 0 55 ca
O
t ..
•
0
- 0_0 - 2 2 r- CV
ZN at; U- 0) cc g z
4- 17 ZU_Z` OC EL0= 2 --J ULLa 0
to 5<0 2.1 03 mwo
0 > • _c 0 Cl)
E 2 vi
O _o co
utu o O 0- 8. 0)
8 ° 4- E c
▪
4-■ • c o U E U 0_ M.5 O m-
O ON W m
• EN
- 0- E N 0 8
LL C -o /.0 u_ W
CD C) CD C) C) CD C) CD CD C) CD C) C) O CD C) 000000 0 00
00 0 N O on ct) M w
41- co
C) 0
0 010 N. 0 MCDO 0 0 M- 0 .1- .-N 0 0 N CD 1.... N rCO
0"). I-00i 01 01 CO "0- CO r- 0 CO CA cn . .cr on to c-- cci CO (0 tit, c. N
et CO CO C/1 r- 0 CV 0 N
cricci 0) to N
0 01
vr -
17 .1-1 N C c 17 7 O LL U- M 7,3 p.". ....3 C Le) 0 CD 1.. c a) 0
a) 17 .../ E >, = 0— = ny CO U- U- LL Ud CI- CS) c a) a) 0 ut cc 0 0 Ta.c o
4... E ,: 0 UM C o c 1._ CD — CIL N ca 4-, aI I- 0 ,- U cc a) „, E' .., N13/ -.J -1C 7
co V) 11) U
c O ,_ ,-, 0 c 0 0 = C -I ••• ci, CL a, 7, 2.3 73 '''' cc = a) C 4, Q ,, yo c 1.- -Ta.wcwE-og 0 113 so 2 c ce
cu , o ,_ co so a_ x .4- t , ,::, U- = a) 4
c
-, CrJ 4-' C 0) M 7 C > 0C CC c 73 ..--' c - , 03 a) C a) IX LU . 0
ra w- u w wra....,
c a) -5 L1J VI MC,- , .. 0 >,
Z
4<> 6n W t CDC To I) LC oLU ,9 43E 0.8
02 To
0 . cc u) c0 L1-I 0 ,-1 v a = c g
7,-3 a) to E co „„ ..-, C.)
o 8 ‘2 8 w 0 < u m *-- "-- - 1 --I to 13 a .Y 1--
..- >, a) a) cn - ce 0 co CU - U- m :i3
ccmcelocioc-<cilmo
..t4uwEE'rtAc-1."■ -.00,-,-0
0, (13 VI E 0 (4
"To 420 cm IA w ..,- cr, 6
...) o w
7-T, o . up e. 2 p 0 - -. . . . . >, ›, ).„ -0 -0 0 0 t:
Lfl o=w=.:cuouow=00- , 0 .. 0 -0 c „Yr: a) 0 to t- :5- c C _F....5 a)
uwupa_Sow wa,V15: 0 a mEm,...'mcn it. LZ
c c CO ta 2 as ce
U Z
i= m
c 16 ....o UJ
W LO 01 cn cc.) a) cr) cn m 0 0 UJ W
m o
CD CD CD CD CD CD C) CD C2 C2 CD CD CD CD CD = u, L .) cn cn CD Cn x cn 0 Z CO LU UJ ,_. 01 a) a) a) cn 0 cx
= - - - - - - - - - - - - - - - - - - - - - - - - - - - - - EC!: :: rcljl. :Q> :: cmcc Z 0 0 LL c° Z
',.. 1. . T. 1... Lu Ce Z LuLuNCOVI- 0 XUDZ 0 Q0 0 0 C) CD CD C) C2 C) CD CD CD C) CD C) CD C) ., 2 6 cs cs 6 t; ' „, 0 cr, cr, cr.) cn cn c0'fcn cn cn cn cn cn cn cn cn c) o c> c> c) c) cd, cn cn cn cn F..
CC W LU W 0000 0 CC 0 UJ Z._ LI- m cc 0 -4- cr.) co _, < U.1 71( Lz' '.2 z --I Z CC
g
1-- <
0 0
0 1- 0 /00
F.- 0w wz
• c) c) cn oo N N C) 00 C) 01 r- CD CD (0 r- C2 CD 01 CO 01 r- C) N r- CD N co co O c) co co .
1" r- N 00 CD CD 6 CDi 0 Lri N 1.6 r O N r cr; c: r.: r. c:i co 0) 0) 1`,. N CO N. U1 V1- N. 0) 00 • 01 Ny M N N r- r- r-
,cr CO CD CD CD 1.0 vt CD u1 CD V- CD N
C) N CV COOV- ON-0 o 0) 6 N Lri 4- 0 CO 0) C-5 cri N 03 111 N 0 CD CV 01 0) cn up up 0 CO '- N .- N
01 N-
I-
F
REV
San Jose Unified School District Fund Summary Adopted Budget, 2006-2007
22 Bond I
2005-2006 Est imated
Actuals
2006-2007 Adopted
Budget
2007-2008 Projection
2008-2009 Projection
22 Bond I
8 Revenue 86 Local Revenue 591,668 200,000 150,000 100,000 89 Other Sources/Contributions 20,420,663 8 Revenue 21,012,331 200,000 150,000 100,000 22 Bond I - Income 21,012,331 200,000 150,000 100,000
22 Bond I
2 Classified Salaries 23 Classified Supv and Admin 85,367 89,059 94,894 98,416 24 Clerical and Office 86,015 52,247 55,859 57,575
2 Classified Salaries 171,381 141,306 150,753 155,991
3 Benefits 32 PERS 14,450 12,880 13,741 14,218 33 OASDI/MC 11,792 10,626 11,233 11,524 34 Health and Welfare 21,275 24,921 28,575 32,235 35 Unemployment Insurance 715 72 77 77 36 Worker's Comp 3,842 3,462 3,695 3,820 37 Retiree Benefits 503 417 446 465 38 PERS Reduction 6,026 5,517 5,885 6,086
3 Benefits 58,604 57,895 63,652 68,425
4 Supplies 43 Materials and Supplies 50,000 50,000 50,000 44 Non Capitalized Equip 50,000 4 Supplies 50,000 50,000 50,000 50,000
5 Services 52 Travel and Conference 6,000 56 Rentals, Leases, and Repairs 8,000 57 Direct Costs 8,552 14,874 14,874 14,874 58 Professional Services 457,448 1,500,000 1,000,000 500,000 59 Communications 20,000 5 Services 500,000 1,514,874 1,014,874 514,874
6 Ca • ital 61 Sites and Improvement of Sites 10,000 62 Buildings and Imp of Buildings 2,956,999 8,500,000 7,500,000 9,500,000 6 Capital 2,966,999 8,500,000 7,500,000 9,500,000 22 Bond I - Expenditures 3,746,985 10,264,075 8,779,279 10,289,290
5 1
San Jose Unified School District Fund Summary Adopted Budget, 2006-2007
23 Bond II 2005-2006 Est imated
Actuals
2006-2007 Adopted
Budget
2007-2008 Projection
2008-2009 Projection
23 Bond II
8 Revenue 86 Local Revenue 1,200,500 1,200,000 500,000 900,000 89 Other Sources/Contributions 150,000,000 104,000,000
8 Revenue 151,200,500 1,200,000 104,500,000 900,000 23 Bond II - Income 151,200,500 1,200,000 104,500,000 900,000
23 Bond II
2 Classified Salaries 23 Classified Supv and Admin 795,299 880,958 941,762 975,747 24 Clerical and Office 410,668 439,540 471,870 487,200
2 Classified Salaries 1,205,967 1,320,498 1,413,632 1,462,947
3 Benefits 32 PERS 109,936 120,375 128,868 133,363 33 OASDI/MC 90,562 99,381 105,468 108,206
34 Health and Welfare 212,993 236,226 269,157 303,083 35 Unemployment Insurance 5,427 659 707 730 36 Worker's Comp 29,546 32,352 34,631 35,840 37 Retiree Benefits 3,979 3,754 3,994 4,142 38 PERS Reduction 47,081 51,554 55,188 57,110
3 Benefits 499,523 544,301 598,013 642,474
4 Supplies 44 Non Capitalized Equip 2,600,000 2,000,000 2,000,000 2,000,000
4 Supplies 2,600,000 2,000,000 2,000,000 2,000,000
5 Services 58 Professional Services 1,900,000 5,000,000 5,000,000 5,000,000
5 Services 1,900,000 5,000,000 5,000,000 5,000,000
6 Ca • ital 62 Buildings and Imp of Buildings 94,142,761 91,715,538 55,000,000 33,000,000
6 Capital 94,142,761 91,715,538 55,000,000 33,000,000
7 Other Outgo 76 Transfers Out/Other Uses 1,343,411 1,439,678 1,460,513 1,500,185
7 Other Outgo 1,343,411 1,439,678 1,460,513 1,500,185 23 Bond II - Expenditures 101,691,662 102,020,015 65,472,158 43,605,606
•
52
San Jose Unified School District Fund Summary Adopted Budget, 2006-2007
24 COPS
2005-2006 Est imated
Actuals
2006-2007 Adopted
Budget
2007-2008 Projection
2008-2009 Projection
24 COPS
8 Revenue 86 Local Revenue 1,661,000 2,250,000 2,250,000 2,450,000
89 Other Sources/Contributions 3,200,000 2,600,000 2,600,000 2,600,000
8 Revenue 4,861,000 4,850,000 4,850,000 5,050,000
24 COPS - Income 4,861,000 4,850,000 4,850,000 5,050,000
24 COPS
2 Classified Salaries 24 Clerical and Office 66,877 50,044 52,639 54,007
2 Classified Salaries 66,877 50,044 52,639 54,007
3 Benefits 32 PERS 6,069 4,562 4,799 4,923
33 OASDI/MC 5,093 3,829 4,027 4,131
34 Health and Welfare 13,822 15,488 17,628 20,076
35 Unemployment Insurance 300 25 26 27
36 Worker's Comp 1,631 1,226 1,290 1,323
37 Retiree Benefits 220 165 174 178
38 PERS Reduction 2,599 1,954 2,055 2,108
3 Benefits 29,734 27,249 29,999 32,766
4 Supplies 44 Non Capitalized Equip 543,008 1,759,162 1,190,219 600,000
4 Supplies 543,008 1,759,162 1,190,219 600,000
5 Services 56 Rentals, Leases, and Repairs 352,000 57 Direct Costs -2,147,210 -2,600,000 -2,600,000 -2,600,000 58 Professional Services 75,000 267,000 500,000 500,000
5 Services -1,720,210 -2,333,000 -2,100,000 -2,100,000
6 Capital 62 Buildings and Imp of Buildings 1,301,807 500,000 600,000 1,000,000
6 Capital 1,301,807 500,000 600,000 1,000,000
7 Other Outgo 74 Debt Service 1,500,415 1,287,575 8,388,799 8,394,426
7 Other Outgo 1,500,415 1,287,575 8,388,799 8,394,426 24 COPS - Expenditures 1,721,631 1,291,030 8,161,656 7,981,199
O
0
ct 03 CD CD CD CD M- vl C) CD M.- 01 C) CD 00-0 O 03 OO CD CV 00 ct C)
CO CM 01 CV ONr v1 .1 CO CO OD d'01 CD v1 CD CV tD .1 .1- .1 CO 01 c0 VD
.-- C) CD CM 01 c.1 PI 01 0 0 CO 0• .c• u) 0 CD 01 r- Ul
N UD CD CD 01 01 M- 0J CV r- r- CV
..... MMi to cr) OTT ct Ch
0 C) CD CD 0 .1 CD CD CD CD C)
°.. °N 0 CV CV CD
CO 06 0 C) CO CD 1
K
0 CM r- .-- CO V) CO C \.I
- - .
CD CD CD CD CD .1 0 CD CD LO CD C) CD CD CD CD CD CD CD CD CD CV CD CV CD
6 6 Lf;' C6 Lri Crc LII r.... 0 Cr) al VD on CO r- ,- 01 ,- 01 M.- CY
0 0 O 0 CO
CD 0 00 CD CD CD 0 CD CD CD M.- CD CD N- 0 .cr- .4=6
0..)
Lr) N
CV Cr) CS) CO CO VD 03
NJ 0
0 0 01 01 0 CI 01
Omni ol tn
ONJJ c6 .- CO
N N
01 VD CM 03 06. CV CJ
0 0 CD C) tri Cry 6 6
CD VD
0 01
O CQ
C) O C) 0 00 CD 0 CD C) 0 0
0
UD
0)
O C■I
0 (D
0
VD
O CQ
0 0 O O
0 0 CD C) 00 O
CO 0 to
O O 0 o O O
E
6 6 cpc -
to O) a) C 0 -1
Zi E5
NZ
0 0 O O 0
Ul vl 00 .1 CV M- C) C4 0 C> CM MD r- NI N.. 0O M.. NI CD 6 6 6 6 6 6 6 .-- co
° (NJ c.9 °° u" N CO 6.).4- 6 c,-; 6 r-- 6
O
O C) OD OD 0 VD (0 O CO. tD
COM6 E 5i
O O O c5 6 O cn CO
CV
CV..
C?
O N 01 CV ct
N 0, CD
VD m
CV
(0
N
N
r- O u1 Cr cn CD
CO (1)
(0
(JD
Lf) O
C 41
N
M- 01
M: CD
CV
6 6
<
z2 m LL Z
C7 LL
Z Z Z 5 5 u.1 z
L.) CO LO
Desi
anat
ed fo
r:
0n
O vi
cc) O
CO 0 tr)
tD Or UD 00 01 r.
v)
L.0 N- 03 03 CV
03 CO
0 0 0 0 0 0
0 0 0 o O 0
°0 0
M- Tr CD CD CD CD CD M- CD CD Ms 01 on CD CD CD CO M- r- C) CD to Lci cri LO c5 6 c\T LO N 01 cl- 0 e--
..-
0
Cr)
C) CD CD 0 0 0 C> C) CD 00 00
M)
Adopte
d B
udget
, 2006-2
007
San
Jos
e U
nifie
d S
choo
l D
istr
ict
.3 cn W
., a
JD J= CO 0 CCI CD i- 4., o_
.c >-; ..., ..:. ,,, w 4-• 0) ,Q5 -c > o >, 4
' 0 ,
0 a, 0 C x a ‘-- 4-, a) a) u -c CD
N -0 CU
Ca C 4-) CO 4-, M V) ''''' 4-,
i5 C 0 (33
_C M C
1- 4-, CO 0 C 0 .0 C = a-, "0 U 0
E a) C 4, 0 C
C V) 0 ..0 to D_ .4:7, .... e" ..... CU Ca "0 .:( C Cr .0) C
.- V , a.) ca -° a) c 'Li o E 4_,
c CU 4"'
C C c 47, - CD
CU 0 a) 1.2 o.) 0 > O ,,, C 4-,
4-, ._
cn 0 C > c CD
CM
C
4-,
15 0 0:1 0
-to a) '5 - 1:5 0 .0 -0 CI) >, 4-) 4.-, 03 = .0 CD QS 03 ...Y 4-' 0) C7)
C:..1 ).- C 03 W
Z W
2 O' E E , r
Li. in a) , -c) Z
0) ca (7J c cm , -... a,
0
• c
IT as w
31 31 O a) c " Vs c - c
< CI ...c ca <1, c ru gy, Z >,_ 4-, a) a) - > u)
0 2 .4eCe Uw a) c 0
V (n c _c a) -. L. Ca ce N x = = 2 CO
< D u
Jri■ 6/) (n 0 0 L. 77 >., W
LL N... 0 4-0 :§1 =
0- n v, 0 I—. Z.n E ,9- 61)„, -o Z V) " LT- L, o_
a m .c n a)
W CI u., a) In 0) i•-• Z cu m
7o c 8 < M s= +-, -au' 0 0
(.) 1- C In ct 4-. c
LT 6 .. . . 4.. M
a) c
P < cc) vs
ce IA c 4-'
T3 .1= - 111 E c° M 0 5 ,,
0 a) (Ta .c n
L> C)
17
0) E 2 (1) w L. 03
CD a) 4.4 m
Y .E-.) cs) 2
2
4-.u., 0
C 4- ' - a) '''' 0 >, ca L.. Uc a) 0 C
ca a) o 0.) ID C 1.- (..)
C(/) .0 ..= CC
IS +., N 0 E (.0 Q.)
ca. v - < ,,S) ° u) i._ V a
0, V *- U1 0 C C CL 47, ° to
0 0 03 27 (...) 0) an E c a) ..._,
5 0 0 u„ ay>
c 32 - 33 o o > ca T., -10 2 .4-' >, c ca a) ciffE° a :1.-• == cu u
- (7) E a) +.4 13 U' CD C 40 = 0 JD L. .ar a.) (J 0 03 -65 < ..P
CL C -0 CO -6 -C a) cr 4 a) 0 o c 0 a) ° 01- 0 ti, 0
o ..4 0 >
a) .-.4.7, _ ',0 2 a) c -0 u CO (
.(7c .4., (1) a) ct (...) ) •-' c E %--
.4.7, CL os c ii• 0 4.1
a) c z 0 U
0 0 0 .p u V •c 8
54
a)
U)
Ic5
_c-,
•
a) 4 -0 If)
C • 7 a)
.4- tn
CD c 27, (13'5 4-,
E •1.-
•
° Ca cal a)
• > ■_ as • E 0) 2
'1- 2 C >s as C (no 2 O 0 mai _0 61 Ca m C
Ca Ca 0- E
• 51) • C 4-, CI) 0
CL `e O C6 0
• L.- , -C2 a;
oc ° 70 -o N 0 0 0- C. 0. 7-5 E t
m0- .0. C 4-- 0
-C 0. trs 4-, Cl" (13 .0
C.) ▪ 0- a, a) 0 c u
that
can
be
mar
kete
d
San
Jos
e U
nifie
d Sch
ool D
istr
ict
0 7-a 651
E 4-, a)
L Ca C O
N C O
a) 4-, Ca 4-4 V) a) _c
a) 4-•
-o C
tr, a) C -a a) .0 a)
C a) 4-,
C 0
O C to a) 0 -0
65
CD
C
▪
a
a
▪
) E a)
C)
CD Cn 65 0
Adop
ted B
udget
, 2005-2
006
4J
a) -0
0_ E a) X. a)
O
E
a) C C
E
C
O
4-4
a) C 0
1- CD
0-
a) -C 4-4
0
C O
1:r)
.0 O
to
C a) a)
O C a)
-0 C
C 4-,
a)
to)
0) C ca a) a)
C
4-4
-cs a)
70 5 (2
4, .0 W4. 0 5
to
a) a) C ce J
>- 4-- 0 o co N Z
ILI
ca u.i b c■J al 1.1.1 0 -.1 0 0 ay 1:e a. N- 0 us
0 0 CV
o cal o 0 tv
a) V) a) Ct. a) 0
N 61
0 0 0 0 0 0 N..' 0 Lf) Lf)
0 0 0 0 O O M
0 0 0 0 O .4-
0 000cotn00000 O_ o o o r-- o o CD 0 0 CI 0 1`.7 Cr;' 6. ci Nu) co o o as ,--.
CD us o CO C., .-q
0 0000tn000Loo o 0 o o o o o
o 00(0 o CD 0 6 6 6' ai c •
a: LfC 0 Lf) 0 CO tr) 0 CO M
'- 9' — Ln c:1-
00 00N00 00
00000 LO
0 a-- 0 0 6
O O O an
cn a) 4.1
0 rs.1
erT cri
.4- as o o o o o o o o
.4. .- o o o o 061000 0 0 N: 0 6 c5 c5 to c..i us co o sr)
0 0 0 0 0 0 0 0 0 0 0 0 C)
O 00 0 in
0 0 0 0 0 0 0
0 0 61.
00 0 0 0 0 0
0 O 0
00
0 0 0 0 0 0 0
o o CO CD N a
0 0 0 0 0 0 0 O O 0 0 CO CD N a
0 0 CO CO CO CD CO CD_
"4. I- It- CO CD
00
0 N
• If) cO CD Ln N-u) 61 • cO
U1 Lr; Cr), CR.
V)
65 ‘51-
en
0 CO CD 0 a- O
0 N. N 0 61 4r
41) N• O o
0 D) CD cn
0 0 a) an 0 in en o N N CO co a
O O o tri to
0 0 CO ID 0 0 a-a) al Cv;;' E; an
00 O 0 0
REVE
NUES
MIN
US E
XPEN
DITU
RES
a) • E O
-a 0:5
▪
0
*Ca. 4-, 5, CI) 0)
55 0 IT)
O C O -C
(-) U CD cn cn 0 CO c < NJ 0' 05
o E
•
a C a) cr
_c c
C fn Cr/ w a) C
_c ▪ N .0 Ca C 0 la
2 .- _c 0)
0) a) 0_ - a)
tc)
C co ca
cy) c C O ca U >0 >a C -0
CL) 0 -C 4- -SL) -0 -0 a) as si) 4 ,
a) a) cr7. ca -o c C - o CU C Qom) ‘C
I 4., ▪ • - cn a) 1.- -o a.) (1)
.c C
-
Ya . c7)
12 0 as i
r•-■ Ca
• U)
< 17) NI 0 • (-) • 4_,
.4
•
•2 -0 a_ C 4.) O 4-,
0:1
E C0
CD a„, >
as co < C a) ca C L-) O sr) NJ C -0
acCU 0 ' as a
0 0' ca.
0000 Lr) 0 0 0 N 0 0 C 0 0 c5 ci N.: (5 000 co o O CO DI r•••
CD
v- en
CV 4 \I
1:5 -0 LL u_ -a u_ ra) (..) co u
us E E (r, 0 4., 0 0 C 6n I.- l- a) CD V) ,,_ I,
cn +3 E 0. 4-) ',33 (t)
4, ,73 an 0. a) aC 0. X 4- 4- .4- C a.) c
\ 5.11 0 C E 0
C (7, cr ct) ra 2 c C 2 o>" 4-,° •2 m LLI 0 a- .a- rt- ....-... c n
Cr) M 0 .0 I- i- I-
r.- = , -c, a w
, 0 -0 0 , , a) to >, a) c c c CD 51) 0 = C.% 4-D 2 si- 75 in V) WV, 0- '- ,_ ,_ .,-- 4-,
Li
c 0 0 C0_ (/) 65 C
C.) teal 4.-
' +e' 4 0 E' 3 0 CU cS" W
as as a) as an E wu) b 0
000,
01 0 a) M CS) XX X a) 00 Cf) Z
g 511 No Cl)6 1- 6Ln _x x x LID en cn 11.1 0 1-- 5-- h Tr 0 V) Ln 0 5.. Ti■
. 8 0 0 0 in 0 0 0 0 -J Z 61 co -4- Ln LO LU
8 I-
0
O
a
▪
) CV
CD
O aA
L.r) a)
Cn
a) CD Cc). a--
O o CD
an
7
• 00
0) O
0 0 0
0
‘155'
0 0 0 O 6 O
S S
San Jose Unified School District Fund Summary Adopted Budget, 2006-2007
25 Developer Fees
2005-2006 Est imated
Actuals
2006-2007 Adopted
Budget
2007-2008 Projection
2008-2009 Projection
25 Developer Fees
8 Revenue 86 Local Revenue 4,535,000 3,540,000 3,545,000 3,550,000
8 Revenue 4,535,000 3,540,000 3,545,000 3,550,000 25 Developer Fees - Income 4,535,000 3,540,000 3,545,000 3,550,000
25 Developer Fees
2 Classified Salaries 24 Clerical and Office 25,841 26,648 28,029 28,757
2 Classified Salaries 25,841 26,648 28,029 28,757
3 Benefits 32 PERS 2,293 2,429 2,555 2,622
33 OASDI/MC 1,914 2,038 2,144 2,200 34 Health and Welfare 5,459 5,865 6,652 7,552 35 Unemployment Insurance 117 13 14 14
36 Worker's Comp 584 653 687 705
37 Retiree Benefits 89 88 92 95
38 PERS Reduction 1,711 1,040 1,094 1,123
3 Benefits 12,167 12,126 13,238 14,311
5 Services 58 Professional Services 76,999 25,000 25,000 25,000
5 Services 76,999 25,000 25,000 25,000
6 Capital 62 Buildings and Imp of Buildings 300,000 500,000 300,000 300,000
6 Capital 300,000 500,000 300,000 300,000
7 Other Outgo 76 Transfers Out/Other Uses 3,200,000 2,600,000 2,600,000 2,600,000
7 Other Outgo 3,200,000 2,600,000 2,600,000 2,600,000 25 Developer Fees - Expenditures 3,615,007 3,163,774 2,966,267 2,968,068
56
San Jose Unified School District Fund Summary Adopted Budget, 2006-2007
35 County School Facilities
2005-2006 Est imated
Actuals
2006-2007 2007-2008 2008-2009 Adopted Projection Projection
Budget
35 County School Facilities
115,000 50,000 8 Revenue 86 Local Revenue 8 Revenue 115,000 50,000 35 County School Facilities - Income 115,000 50,000
35 County School Facilities
3,600,000 4,532,613
7 Other Outgo 76 Transfers Out/Other Uses 7 Other Outgo 3,600,000 4,532,613 35 County School Facilities - Expenditures 3,600,000 4,532,613
C7
Debt Service Funds • Bond Interest and Redemption Fund
• Repay Earthquake Safety
San Jose Unified School District Adopted Budget, 2006-2007
BOND INTEREST AND REDEMPTION FUND FUND 51 (511)
In June, 1977 voters authorized the District to issue $165,000,000 in General Obligation Bonds to be used to fund a variety of repair and renovation projects to existing school facilities. Bonds have been issued, as follows:
Series A August,1997 $28,670,000 Series B August,1998 $50,000,000 Series C August, 2000 $20,000,000 Series D August, 2001 $66,330,000
In March, 2002 voters authorized the District to issue $429,000,000 in General Obligation Bonds to be used to fund renovation and repair of existing school facilities. Bonds have been issued, as follows:
Series A August, 2002 $84,000,000 Series B April, 2005 $91,000,000 Series C June, 2006 $150,000,000
Each Bond issue consists of two denominations, Current Interest Bonds and Capital Appreciation Bonds. Current Interest Bonds require a semi-annual interest payments and annual principal payments. Capital Appreciation Bonds accrue interest that is not paid in the early years of the bond. After twelve years, annual installments of principal and interest are required.
Resources to repay General Obligation Bonds come by the County of Santa Clara and the County makes
REVENUES
from ad valorem property tax overrides. the bond payments.
2005/06 EST ACTUAL
Property taxes are collected
2006/07 BUDGET
RESOURCE TITLE 0000 Homeowners' Exemptions 238,656 238,656 0000 County & District Taxes 21,663,012 21,663,012
TOTAL REVENUES 21,901,668 21,901,668
DEBT SERVICE OBJECT TITLE 7400-7499 Bond Principal and Interest 23,018,736 23,018,736
TOTAL DEBT SERVICE 23,018,736 23,018,736
REVENUES MINUS DEBT SERVICE -1,117,068 -1,117,068
NET INCREASE(DECREASE)IN FUND BALANCE -1,117,068 -1,117,068 BEGINNING BALANCE 19,229,686 18,112,618
ENDING BALANCE 18,112,618 16,995,550
cR
San Jose Unified School District Fund Summary Adopted Budget, 2006-2007
53 Repay Earthq Safe
2005-2006 2006-2007 2007-2008 2008-2009 Est imated Adopted Projection Projection
Actuals Budget
53 Repay Earthq Safe
3,094
7 Other Outgo 76 Transfers Out/Other Uses
7 Other Outgo 3,094 53 Repay Earthq Safe - Expenditures 3,094
59
Internal Service Funds • Workers Compensation
• Self-Insurance Health & Welfare
U
co
ECIu7
C 20:0 u.,E5
mow Ca C
C
<
fC t:Ss- liTS . 0 C
W C U m <
REVE
NUE
S M
INUS
EXP
ENDI
TURE
S
Adopte
d B
udget,
2006-2
007
co N- O O
GI z 80 C■1
LL co < z t <
(/) Z ILJ
F—
LA— ‹X 2
O O
V)
LA 0 0
San J
ose
Unifie
d S
chool D
istr
ict
TOTA
L 6
7+
68
27,8
42,7
49
Tr in 00 Lc, Cr) .4- .-- cp ro N... (.3 1-comcn
CrT N: 0- c6 Cr) c.1 irs ,- irs
00 VS N N
a -- a --
07
11.£17`6i7C92 _
CO CO (.0 0 CS, '— co c)) 00 co o) N .,
.— co If) 00 CO LO CO al CO CT) 0)
.-- ,- CV Tr-
06
-07
BU
DG
ET
HEA
LTH
BE
NEFI
S 6
8
4,1
85
,68
6 2
3,6
57
,06
3
25
7,0
40
31,4
55
4,4
42
,72
6 2
3,6
88
,51
8
59
,22
9 6
4,1
86
2
6,1
91
31
,11
7
10
,3
35
0
2
,36
5,3
80
23,5
92,9
93 [9
62'8
89`£2
SE 1
:1.9
t7`
2
1,9
81
,59
1 2
22
1,9
81
,59
1 2
22
1
,35
7,7
79
1,5
96
,20
7
0 0
3,3
39,3
70 1
,596,4
29
WO
RKER
S CO
MP
67
1V IL
TOTA
L 6
7+
68
26,2
74,8
87 mi
.(1- CO cO in u-) CO N
CO co v) Cfl 1-- CO CO CO CO C■.I CO N (.6 .:1-- ci LA CV ir) ,- .- •-- co
-1- 0.1 24
,506
,680
CV (D (0
ir1 cz) C \
N6) (.11 (.0 CO 0 CO CO CO CO N 01 .---- c.1 ci cri in LO ii-) i.r) o co Ti- a)
(NI Lri .1- c\I
05
-06
ESTI
MAT
ED A
C1
HEA
LTH
BE
NEFI
S 6
8
4,0
83
,59
6 2
2,1
91
,29
1
25
2,0
00
31,4
55
63
,59
5 6
3,2
23
2
4,7
18
29
,52
0
10
,3
35
0
078'Z16'1.Z 8£813SS`Z
1,7
76
,75
8 2
74
,90
4
4,0
31
,30
6 1
,32
1,3
03
-4
,4
50
,2
85
0
1,3
57,7
79 1
,596,2
07
WO
RKER
S CO
MP
67
a) 4-e> z
U)
a)
-o
-o • w ti) N x
U uj 72 ra- •E
E Sot' f
a) 0-) cs) C) cr) C) W cs) d7 0-) cr)
u j NCO •Ct Lel 6 6 6 6
E o 8 8 8 8 W (N1 tr)
a)
Tot
al R
even
ue
a •17: a)
C ( I)
V) CO
0
0 a)
O C
4-,
4-,
.0
a)
C
SC5,
a) ‘4-
In a)
0
C E
0
*C co 4-,
CO (1.) -C 4-, 0 C ,1- >s
0 4-, 0 a) 0 a) a) C 4-' C
O E C
C
C
a) 0
(D -0
C6
to
C a) E (.0
a)
4-,
-C (1) H 4-, 0
60
San Jose Unified School District Fund Summary Adopted Budget, 2006-2007
67 Workers Compensation
2005-2006 Est imated
Actuals
2006-2007 Adopted
Budget
2007-2008 Projection
2008-2009 Projection
67 Workers Compensation
8 Revenue 86 Local Revenue 4,335,596 4,442,726 2,450,674 2,511,091 8 Revenue 4,335,596 4,442,726 2,450,674 2,511,091 67 Workers Compensation - Income 4,335,596 4,442,726 2,450,674 2,511,091
67 Workers Compensation
2 Classified Salaries 23 Classified Supv and Admin 10,872 11,199 11,780 12,086 24 Clerical and Office 45,184 48,030 51,116 53,090 29 Other Classified 7,539 2 Classified Salaries 63,595 59,229 62,896 65,176
3 Benefits 32 PERS 5,174 5,399 5,733 5,942 33 OASDI/MC 4,192 4,420 4,665 4,820 34 Health and Welfare 11,414 12,384 14,128 16,047 35 Unemployment Insurance 255 30 31 33 36 Worker's Comp 1,373 1,451 1,541 1,597 37 Retiree Benefits 185 195 208 215 38 PERS Reduction 2,125 2,312 2,456 2,544 3 Benefits 24,718 26,191 28,762 31,198
4 Supplies 43 Materials and Supplies 10,335 10,335 10,335 10,335 4 Supplies 10,335 10,335 10,335 10,335
5 Services 52 Travel and Conference 1,000 1,000 1,000 1,000 54 Insurance 251,505 260,980 271,419 282,276 56 Rentals, Leases, and Repairs 800 800 800 800 58 Professional Services 2,206,885 2,102,600 2,118,485 2,108,485 5 Services 2,460,190 2,365,380 2,391,704 2,392,561 67 Workers Compensation - Expenditures 2,558,837 2,461,135 2,493,697 2,499,270
61
San Jose Unified School District Fund Summary Adopted Budget, 2006-2007
68 Self Insurance
2005-2006 Estimated
Actuals
2006-2007 Adopted
Budget
2007-2008 Projection
2008-2009 Projection
68 Self Insurance
31,455 22,191,291
31,455 23,657,063
31,455 26,599,040
31,455 29,954,943
8 Revenue 8660 Interest 8674 In-Dist Premiums/Contrib 86 Local Revenue 22,222,746 23,688,518 26,630,495 29,986,398
8 Revenue 22,222,746 23,688,518 26,630,495 29,986,398
68 Self Insurance - Income 22,222,746 23,688,518 26,630,495 29,986,398
68 Self Insurance
63,223 64,186 69,031 73,187 2 Classified Salaries 2410 Cler/Tech Off Staff Sal 24 Clerical and Office 63,223 64,186 69,031 73,187
2 Classified Salaries
3 Benefits
63,223
5,835
64,186
5,851
69,031
6,293
73,187
6,672 3202 Pers Classified 32 PERS
3302 OASDI Class
5,835
4,837
5,851
4,910
6,293
5,281
6,672
5,598
33 OASDI/MC
3402 Health Welfare Bene Class
4,837
14,406
4,910
16,034
5,281
18,189
5,598
20,655 34 Health and Welfare
3502 St Unemploy Ins Class
14,406
288
16,034
32
18,189
34
20,655
37 35 Unemployment Insurance
3602 Workers Comp Ins Class
288
1,549
32
1,572
34
1,691
37
1,793 36 Workers Comp
3702 Retiree Benefits, Classif
1,549
209
1,572
212
1,691
228
1,793
241 37 Retiree Benefits
3802 Pers Reduction Class
209
2,396
212
2,506
228
2,695
241
2,857 38 PERS Reduction 2,396 2,506 2,695 2,857
3 Benefits
5 Services
29,520
21,855,099
31,117
23,592,993
34,411
26,527,053
37,853
29,875,358 5810 Prof/Cons Services 58 Professional Services 21,855,099 23,592,993 26,527,053 29,875,358
5 Services 21,855,099 23,592,993 26,527,053 29,875,358 68 Self Insurance - Expenditures 21,947,842 23,688,296 26,630,495 29,986,398
62
Appendices
Adopted Budget, 2006-2007 San Jose Unified School District
SAN JOSE UNIFIED SCHOOL DISTRICT DISTRICT PAID MONTHLY BENEFITS FOR FY 2006-2007
SJAA, SJTA, AFT
TYPE OF BENEFIT FULL-TIME EMPLOYEES PART-TIME EMPLOYEES
FOUNDATION PLUS-MEDICAL CERTIFICATED CLASSIFIED CERTIFICATED CLASSIFIED Employee $915.84* $915.84* $411.49 $411.49 Employee + 1 $91 5.84* $915.84* $826.31 $826.31 Employee + Family $915.84* $915.84* $1,158.11 $1,158.11
KAISER- MEDICAL Employee $671.54* $671.54* $360.78 $360.78 Employee + 1 $671.54* $671.54* $721.56 $721.56 Employee + Family $671.54* $671.54* $1,021.01 $1,021.01
UNUM LIFE INSURANCE Admin & Confidential Emp. $9.05* $9.05* 9.05 9.05 All Other Employees $2.72* $2.72* $2.72 $2.72
SJUSD-DENTAL Employee $137.68* $137.68* $80.66 $80.66 Employee + Family $137.68* $137.68* $161.32 $161.32
STRS (Retirement)
Regular 8.25% NA 8.25% NA
Reduced Work Load 24.70% NA 24.70% NA
PERS (Retirement) N/A 13.02% N/A 13.02%
Social Security 2005 Earnings Limit $90,000 N/A 6.20% N/A 6.20%
MEDICARE 2005 No Earnings Limit 1.45% 1.45% 1.45% 1.45%
WORKERS COMPENSATION 2.45% 2.45% 2.45% 2.45%
UNEMPLOYMENT INSURANCE 0.65% 0.65% 0.65% 0.65%
INCOME PROTECTION INS.-TEACHERS 0.27% N/A 0.27% N/A
INCOME PROTECTION INS.-SJUSD 0.27% 0.27% 0.27% 0.27%
RETIREE BENEFITS 0.33% 0.33% 0.33% 0.33%
* Composite Rates 7/05
APPENDIX A
District pays a pro-rata share of the premium cost for individuals who are employed at least 50% of time.
District pays a pro-rata share of the premium cost for individuals who are employed at least 50% of time.
District pays a pro-rata share of the premium cost for individual who are employed at least 50% of time.
District pays a pro-rata share of the premium cost for individuals who are employed at least 50% of time.
Mandatory for Certificated employees working at least 50%, for hourly employees if 60 hrs. or more per pay period, and for substitutes if 100 days or more per school year. Voluntary: At any time for hourly and substitutes.
Mandatory for Classified employees working 50%
Mandatory for all employees not covered under PERS or STRS, effective 7-1-91. Exceptions are students and retirees.
Mandatory for all employees, except teachers hired prior to 4-1-86 who did not elect medicare.
Applies to all employees.
Applies to all employees with certain exceptions, e.g. students, elected
Applies to all employees in SJTA Bargaining Unit.
Applies to Administrators, Confidentials, Police, Trades & CSEA Bargaining Unit. Must be employed at least 50% of time or more.
San Jose Unified School District Adopted Budget, 2006-2007
SAN JOSE UNIFIED SCHOOL DISTRICT DISTRICT PAID MONTHLY BENEFITS FOR FY 2006-2007 APPENDIX A
AFSCME, CSEA
TYPE OF BENEFIT FULL-TIME EMPLOYEES PART-TIME EMPLOYEES
FOUNDATION PLUS-MEDICAL CERTIFICATED CLASSIFIED CERTIFICATED CLASSIFIED Employee NA $448.52 NA $448.52 District pays a pro-rata share of the premium Employee + 1 NA $900.68 NA $900.68 cost for individuals who are employed at least Employee + Family NA $1,262.34 NA $1,262.34 50% of time.
KAISER- MEDICAL Employee NA $418.59 NA $418.59 District pays a pro-rata share of the premium Employee + 1 NA $837.18 NA $837.18 cost for individuals who are employed at least Employee + Family NA $1,184.61 NA $1,184.61 50% of time.
UNUM UFE INSURANCE District pays a pro-rata share of the premium Admin & Confidential Emp. NA $9.05* NA $9.05 cost for individual who are employed at least All Other Employees NA $2.72* NA $2.72 50% of time.
SJUSD-DENTAL District pays a pro-rata share of the premium Employee NA $137.68* NA $80.66 cost for individuals who are employed at least Employee + Family NA $137.68* NA $161.32 50% of time.
SIRS (Retirement) Mandatory for Certificated employees working Regular N/A N/A N/A N/A at least 50%, for hourly employees if 60 hrs.
Reduced Work Load N/A N/A N/A N/A or more per pay period, and for substitutes if 100 days or more per school year. Voluntary: At any time for hourly and substitutes.
PERS (Retirement) N/A 13.02% N/A 13.02% Mandatory for Classified employees working 50%
Social Security Mandatory for all employees not covered 2005 Earnings Limit $90,000 N/A 6.20% N/A 6.20% under PERS or STRS, effective 7-1-91.
MEDICARE Mandatory for all employees, except teachers 2005 No Earnings Limit N/A 1.45% N/A 1.45% hired prior to 4-1-86 who did not elect
WORKERS COMPENSATION N/A 2.45% N/A 2.45% Applies to all employees.
UNEMPLOYMENT INSURANCE N/A 0.65% N/A 0.65% Applies to all employees with certain exceptions, e.g. students, elected officials.
INCOME PROTECTION INS.-TEACHERS N/A N/A N/A N/A Applies to all employees in SJTA Bargaining Unit.
INCOME PROTECTION INS.-SJUSD N/A 0.27% N/A 0.27% Applies to Administrators, Confidentials, Police, Trades & CSEA Bargaining Unit. Must be employed at least 50% of time or more.
RETIREE BENEFITS N/A 0.33% N/A 0.33%
* Composite Rates 7/05
64
San Jose Unified School District Adopted Budget, 2006-2007
SAN JOSE UNIFIED SCHOOL DISTRICT DISTRICT PAID MONTHLY BENEFITS FOR FY 2006-2007 APPENDIX A
TRADES
TYPE OF BENEFIT FULL-TIME EMPLOYEES PART-TIME EMPLOYEES
FOUNDATION PLUS-MEDICAL CERTIFICATED CLASSIFIED CERTIFICATED CLASSIFIED Employee N/A $411.49 N/A $411.49 Employee + 1 N/A $826.31 N/A $826.31 Employee + Family N/A $1,158.11 N/A $1,158.11
KAISER- MEDICAL Employee N/A $360.78 N/A $360.78 Employee + 1 N/A $721.56 N/A $721.56 Employee + Family N/A $1,021.01 N/A $1,021.01
UNUM LIFE INSURANCE Admin & Confidential Emp. N/A $9.05* N/A 9.05 All Other Employees N/A $2.72* N/A $2.72
SJUSD-DENTAL Employee N/A $137.68* N/A $137.68 Employee + Family N/A $137.68* N/A $137.68
STRS (Retirement) Regular N/A N/A N/A N/A
Reduced Work Load N/A N/A N/A N/A
PERS (Retirement) N/A 13.02% N/A 13.02%
Social Security 2005 Earnings limit $90,000 N/A 6.20% N/A 6.20%
MEDICARE 2005 No Earnings Limit N/A 1.45% N/A 1.45%
WORKERS COMPENSATION N/A 2.45% N/A 2.45%
UNEMPLOYMENT INSURANCE N/A 0.65% N/A 0.65%
INCOME PROTECTION INS.-TEACHERS N/A N/A N/A N/A
INCOME PROTECTION INS.-SJUSD N/A 0.27% N/A 0.27%
RETIREE BENEFITS N/A 0.33% N/A 0.33%
* Composite Rates 7/05
District pays a pro-rata share of the premium cost for individuals who are employed at least 50% of time.
District pays a pro-rata share of the premium cost for individuals who are employed at least 50% of time.
District pays a pro-rata share of the premium cost for individual who are employed at least 50% of time.
District pays a pro-rata share of the premium cost for individuals who are employed at least 50% of time.
Mandatory for Certificated employees working at least 50%, for hourly employees if 60 hrs. or more per pay period, and for substitutes if 100 days or more per school year. Voluntary: At any time for hourly and substitutes.
Mandatory for Classified employees working 50%
Mandatory for all employees not covered under PERS or STRS, effective 7 1-91. Exceptions are students and retirees.
Mandatory for all employees, except teachers hired prior to 4-1-86 who did
Applies to all employees.
Applies to all employees with certain exceptions, e.q. students, elected
Applies to all employees in SJTA Bargaining Unit.
Applies to Administrators, Confidentials, Police, Trades & CSEA Bargaining Unit. Must be employed at least 50% of time
65
San Jose Unified School District Adopted Budget , 2006-2007
APPENDIX B School Finance Chronology
1972 SB 90 - Established revenue limits, a ceiling on the amount of general-purpose money each school district can spend per pupil.
1977 Serrano v Priest - The California Supreme Court ruling that the system of school finance was inequitable.
1977 AB 65 - Long-term funding bill responding to the Serrano c Priest court decision. Initiated the School Improvement Program (SIP)
1978 Proposition 13 - The Constitutional amendment limiting property tax rates and increases.
1979 AB 8 - The funding structure for school after Proposition 13, with a revised formula for dividing property taxes. Created the "Serrano Squeeze" by granting larger increases to low spending districts.
1981 AB 777 - Revisions to school finance formulas, procedures for requesting waivers from portions of the Education Code, and consolidation of some categorical programs at the local level.
1983 SB 813 - Major reform law to improve California schools through such programs as mentor teacher, longer school day/year, higher beginning teachers salaries, more rigorous graduation requirements, and statewide curriculum standards.
1984 Lottery - Constitutional amendment creating the California State Lottery, with a percentage of winnings for education.
1988 Proposition 98 - Constitutional amendment guaranteeing a minimum funding level for schools.
In years in which no special school finance laws are passed, funding for education is written into the Budget Act and follow-up legislation.
EdSource
66
San Jose Unified School District Adopted Budget , 2006-2007
APPENDIX C Serrano v Priest
The 1976 California Court decision that found the existing system of financing school unconstitutional because it violated the Equal Protection Clause of the State Constitution. The court ruled that property tax rates and per pupil expenditures should be equalized and that, by 1980, the difference in revenue limits per pupil should be less than $100 (Serrano band). Special purpose or categorical funds are excluded from the calculation.
October 1980 - Plaintiffs filed a "bill of particulars" stating that equalization had not been accomplished and the deadline for the $100 band had not been met. They asked that some expenditure in addition to revenue limits be equalized.
December 1982 - Superior Court in Los Angeles heard the Serrano v Priest, Gonzalez v. Riles, Placentia USD v. Riles, and Lucia Mar USD v Graves cases.
April 1983 - Superior Court trial judge found that the current school finance system is constitutional and that sufficient parity exists with the $100 band adjusted for inflation.
June 1985 - Plaintiffs filed an appeal in the Second District Court of Appeals.
May 1986 - Court of Appeals upheld the 1983 Superior Court decision.
September 1986 - California Supreme Court voted to hear the appeal of the Superior Court decision.
May 1987 - Defendants filed for dismissal of Supreme Court review.
April 1989 - Plaintiffs withdrew. Case was declared closed.
Ed Source
G7
San Jose Unified School District Adopted Budget, 2006-2007
APPENDIX D Glossary of Common School Finance Terms
ADA-Average Daily Attendance There are several kinds of attendance, and these are counted in different ways. For regular attendance, ADA is equal to the average number of pupils actually attending classes who are enrolled for at least the minimum school day, or have a valid excuse. In classes for adults and ROC/P, one unit of ADA is credited for each 525 classroom hours. Attendance is counted every day of the school year and is reported to the California Department of Education three times a year (see Attendance Reports). See also Concurrently Enrolled for a further definition of ADA.
AB 1200 Reference to AB 1200 (Chapter 1213/1991) that imposed major fiscal accountability controls on school districts and county offices of education, by establishing significant administrative hurdles and obligations for agency budgets and fiscal practices.
ABATEMENT A complete or partial cancellation of an expenditure or revenue.
AD VALOREM TAXES Taxes based on the value of property -such as the standard property tax- are called ad valorem taxes. The only new taxes bases on the value of property that are allowed today are those imposed with a two-thirds voter approval for capital facilities bonded indebtedness. Ever since Proposition 13, properties in California are adjusted to the true market value at the time of property transfer.
APPORTIONMENT State aid given to a school district or county office of education. Apportionments are calculated three times for each school year. The First Principal Apportionment (P-1) is calculated in February of the school year corresponding to the P-1 ADA (see Attendance Reports); the Second Principal Apportionment (P-2) is calculated in June corresponding to the P-2 ADA; and, the annual recalculation of the apportionment is made in February following the school year and is based on P-2 DA, except for programs where the annual count of ADA is used.
APPROPRIATION A bill before the Legislature authorizing the expenditure of public money and stipulating the amount, manner and purpose for the expenditure terms.
APPROPRIATION FOR CONTINGENCIES That portion of the current fiscal year's budget that is not appropriated for any specific purpose bus is held subject to intrabudget transfer; i.e. transfer to other specific appropriation accounts as needed during the fiscal year.
ASSESSED VALUATION (also, assessed value) The total value of property within a school district as determined by state and county assessors. The "AV" of a percentage growth in statewide AV from one year to the next is an important ingredient in determining appropriation levels required from the state for fully district and county revenue limits, as well as for Proposition 98 calculations.
68
San Jose Unified School District Adopted Budget, 2006-2007
APPENDIX D Glossary of Common School Finance Terms
ASSUMPTIONS Statements accepted as true without proof. They are necessary as to expected conditions, which will impact the outcome of events (i.e. enrollment, staffing, revenue, and costs).
ATTENDANCE REPORTS Each school district reports its attendance three times during a school year. The First Principal Apportionment ADA, called the P-1 ADA or the P-1 count, is counted from July 1 through the last school month ending on or before December 31 of a school year. The Second Principal Apportionment ADA, called the P-2 ADA, is counted from July 1 through the last school month ending on or before April 15 of a school year. Fiscal or annual ADA is based on the count from July 1 through June 30. The final recalculation of the apportionment is based on the P-2 ADA except for adult education programs, regional occupational centers and programs and nonpublic school funding, all of which use the annual count of ADA.
BASE REVENUE LIMIT See Revenue Limit.
BOND A certificate containing a written promise to pay as specified sum of money, called the face value, at a fixed time in the future, called the date of maturity, and specifying interest at a fixed rate, usually payable periodically.
BONDED INDEBTEDNESS An obligation incurred by the sale of bonds for acquisition of school facilities or other capital expenditures. Since 1986, districts have been able to levy a local property tax to amortize bonded indebtedness provided the taxes are approved by a two-thirds vote of the electorate.
BUDGET A plan of financial operation consisting of an estimate of proposed revenues and expenditures for a given period and purpose.
CAPITAL OUTLAY Expenditure for new equipment, major renovation or reconstruction, or new schools.
CATEGORICAL AID Funds from the state or federal government granted to qualifying school districts for specialized programs regulate and controlled by federal or state law or regulation. Examples include programs for children with special needs, such as special education, special programs, such as the School Improvement Program; or, special purpose, such as transportation. Expenditure of most categorical aid is restricted to its particular purpose. The funds are granted to districts in addition to their revenue limits.
CBEDS California Basic Education Data System -the statewide system of collecting enrollment, staffing, and salary data from all school districts on an "Information Day" each October.
CERTIFICATED PERSONNEL School employees who hold a position for which a credential is requires by the state - teachers, librarians, counselors, and most administrators.
69
San Jose Unified School District Adopted Budget, 2006-2007
APPENDIX D Glossary of Common School Finance Terms
CERTIFICATES OF PARTICIPATION A financing technique, which provides long term financing through a lease (with an option to purchase or a conditional sale agreement).
CHART OF ACCOUNTS A list of accounts, systematically arranged, that are applicable to a specific Local Educational Agency (LEA). Components are: Programs, Objects, Funds, and Sub-funds.
CLASS SIZE PENALTIES The penalties imposed on school districts that have classes in excess of certain maximum sizes. Class size penalties result in a reduction in ADA, which, in turn, results in a loss in revenue limit income.
CLASSIFIED PERSONNEL School employees who hold positions that do not require a credential, such as secretaries, aides, custodians, bus drivers and some management personnel.
COLLECTIVE BARGAINING Senate Bill 160 (1975) defines the manner and scope of negotiations between school districts and employees' organizations. The law also mandates a state regulatory board. (See PERB)
CONCURRENTLY ENROLLED Pupils who are enrolled both in regular program for at least the minimum school day and also in a regional occupational center o program (ROC/P) or class for adults. Such a student will generate both regular ADA for the time in the regular programs plus currently enrolled ADA for the time in the regular program plus concurrently enrolled ADA for the time in ROC/P or adult classes. By qualifying for both regular ADA and concurrently enrolled ADA, such a student can generate more than one unit of ADA.
COST-OF-LIVING ADJUSTMENT (COLA) An increase in funding for government programs, including revenue limits or categorical programs. Current law ties the COLA to various indices of inflation, although different amounts are appropriated in some years.
CRITERIA AND STANDARDS Local district budgets must meet state-adopted provisions of "criteria and standards". These provisions establish minimum fiscal standards that school districts, county offices of education and the State use to monitor district fiscal solvency and accountability.
DECLINING ENROLLMENT ADJUSTMENT A Revenue Limit adjustment, which districts may receive as a result of a decline ADA. Under current law, districts can count the higher of either last or current year ADA.
DEFERRED MAINTENANCE Major repairs of building and equipment, which have been postponed by school districts. Some matching state funds are available to districts, which establish a deferred maintenance program.
70
San Jose Unified School District Adopted Budget, 2006-2007
APPENDIX D Glossary of Common School Finance Terms
DEFERRED REVENUE Revenue received in a given period, but unearned, which is set up as a liability to be included as revenue in subsequent period.
DEFICIT FACTOR When an appropriation to the State School Fund for revenue limits - or for any specific categorical program - is insufficient to pay all claims for state aid, a deficit factor is applied to reduce the allocation of state aid to the amount appropriated.
DEVELOPER FEES A specified charge per square foot on new residential and commercial construction. Developer fees are levied by school districts for building or renovating schools.
EDUCATION CODE The body of law, which regulates education in California. Additional regulations are contained in the California Administrative Code, Title 5 and 8, the Government Code, and general statutes.
ENCROACHMENT The expenditure of school districts general-purpose funds in support of a categorical expense encroaches into the district's general fund for support. Encroachment occurs in most districts and county offices that provide special education and transportation. Other encroachment is caused by deficit factors or local decisions to allocate general-purpose funds to special purpose programs.
ENCUMBRANCES Obligations in the form of purchase orders, contracts, salaries, and other commitments chargeable to an appropriation for which a part of the appropriation is reserved.
ENTITLEMENT An apportionment that is based on specific qualifications.
EQUALIZATION AID The extra state aid provided in some years - such as 1995-96 - to a low revenue district to increase its vase revenue limit toward the statewide average.
FACT FINDING The culmination of the Impasse Procedures, Article 9, of the State's collective bargaining law. A tripartite panel, with the chairperson appointed and paid for by PERB, considers several specifically enumerated facts and makes findings of fact and recommendations in terms of settlement to a negotiation agreement. Such recommendations area advisory only and may be adopted or rejected in whole or in part by the parties.
FISCAL YEAR A period of one year, the beginning and the ending dates of which are fixed by statute; in California, the period beginning on July 1 and ending on June 30.
FOUNDATION AMOUNT The tax revenues, which count toward a school districts Gann limit. The districts other tax revenues are included in the state's limit.
71
San Jose Unified School District Adopted Budget, 2006-2007
APPENDIX D Glossary of Common School Finance Terms
FULL TIME EQUIVALENT (FTE) The ratio of time expended in a part-time position to that of a full-time position. The ratio is derived by dividing the amount of employed time required in the part-time position by the amount of employed time required in a corresponding full-time position.
GANN SPENDING LIMIT A ceiling, or limit, on each year's appropriations of tax dollars by the state, cities, countries, school districts, and special districts. Proposition 4, an initiative passed in November 1979, added appropriations limits in Article XIIIB of the California Constitution. Using 1978-79 as a base year, subsequent years' limits have been adjusted for: (1) an inflation increase equal to the change in the Consumer Price Index or per capita personal income, whichever is smaller; and, (2) the change in population or, for school agencies, change in ADA. Proposition 111, adopted in June 1990, amended the Gann limit inflation factor to be based only on the change in per.
GENERAL OBLIGATION BONDS Bonds that are a "general obligation" of the government agency issuing them, i.e. their repayment is not tied to a selected revenue stream. Bond elections in a school district must be approved by a two-thirds vote of the electorate, but state bond measures require only a majority vote.
GIFTED AND TALENTED (GATE) Student in grades 1 through 12 who have shown potential abilities of high performance capability and needing differentiated or accelerated education. "Gifted child educational programs" are those special instructional programs, supportive services, unique educational materials, learning setting, and other services which differentiate, supplement, and support the regular educational program in meeting the needs of gifted students.
GRANT A contribution, either in money or material goods, made by one government entity to another.
INDIRECT EXPENSE AND OVERHEAD Those elements of indirect cost necessary in the operation of the district or in the performance of a service that are of such nature that the amount applicable to each accounting unit cannot be separately identified.
LONG TERM DEBT Debt that matures more than one year after the date of issuance.
LOTTERY Approved by voters in November 1984, lottery games began in October 1985. The minimum of 34% of lottery revenues distributed to public schools and colleges must be used for "education of pupils". Lottery income has added about 2 to 3% to K-12 education funding.
MANDATED COSTS School district expenses, which occur because of federal or state laws, decisions of state or federal courts, federal or state administrative regulations.
72
San Jose Unified School District Adopted Budget, 2006-2007
APPENDIX D Glossary of Common School Finance Terms
NECESSARY SMALL SCHOOL An elementary school with less than 101 ADA or high school increases or decreases in cash expenditures will have upon future budgets.
PARCEL TAX A special tax that is a flat amount per parcel and not ad valorem based (i.e. not according to the value of the property). Parcel taxes must be approved by a two-thirds vote of the electorate.
PERB Public Employment Relations Boards. Five persons appointed by the Governor to regulate collective bargaining between school employers and employee organizations.
PERS Public Employees' Retirement System. State law requires that classified employees, their employer, and the state contribute to this retirement fund.
PL94-142 Federal law that mandates a "free and appropriate" education for all handicapped children.
PROCEEDS OF TAXES Revenues from taxes, licensing fees, user, charges, and user fees (in excess of expenses). The amount, which exceeds the state's Gann limit, must be rebated to taxpayers. (See Gann Spending Limit.)
PROPOSITION 13 An initiative amendment passed in June 1978 adding Article XIIIA to the California Constitution. Tax rates on secured property are restricted to no more than 1% full cash value. Proposition 13 also defined assessed value and required a two-thirds vote to change existing or levy other new taxes.
PROPOSITION 98 An initiative adopted in 1988 and then amended by Proposition 111 in 1990; Proposition 98 contains three major provisions: (1) a minimum level of state funding for K-14 school agencies (unless suspended by the Legislature); (2) a formula for allocating any state tax revenues in excess of the state's Gann Limit; (3) the requirement that a School Accountability Report Card be prepared for every school. The minimum funding base is set equal to the grater of the amount of state aid determined by two formulas, commonly called "Test 1" and "Test 2" - unless an alternative formula, know as "Test 3", applies.
* "Test 1" originally provided that K-14 school agencies shall receive at least 40.319% of state general fund tax revenues in each year, the same percentage as was appropriated for K-14 school agencies in 1986-87. Due to the shift in property taxes from local government to K-14 agencies, the "Test 1" percentage has been reset at 34.0%
* "Test 2" provides that K-14 school agencies shall receive at least the same amount of combined state aid and local tax dollar as was received in the prior year, adjusted for the statewide growth in K-12 ADA and an inflation factor equal to the annual percentage change in per capita personal income.
7
San Jose Unified School District Adopted Budget, 2006-2007
APPENDIX D Glossary of Common School Finance Terms
"Test 3" only applies in year in which the annual percentage change in per capita state general fund tax revenues plus 12% is lower than the "Test 2" inflation factor (i.e. change in per capita personal income), and in this case the "Test 2" inflation factor is reduced to the annual percentage change in per capita state general fund tax revenues plus 1/2%.
One of the provisions of Proposition 98/111 is that if the minimum funding level is reduced due to either to "Test 3" or the suspension of the minimum funding level by the Legislature and Governor, a "maintenance factor" is calculated as the amount of the funding reduction. In subsequent years when state taxes grow quickly, this "maintenance factor" is added to the minimum funding level until the funding base is fully restored.
PURCHASE ORDER An encumbrance document that shows the vendor from whom a purchase is being made, what is being purchased by the school district, the amount of the purchase, the fund from which the purchase is being made (general, building or bond fun), an accounting code to which the purchase shall be applied, the signature or initial approval or the designed central office personnel responsible for approving.
RESERVES Funds set aside in a school district budget to provide for estimates future expenditures or to offset future losses, for working capital, or for other purposes.
RESTRICTED FUNDS Moneys whose use is for restricted by legal requirements or by the donor.
REVENUE LIMIT The amount of revenue that a district can collect annually for general purposes from local property taxes and state aid. The revenue limit is composed of a base revenue limit - a basic education amount per unit of ADA computed by formula each year from the previous year's base revenue limit - and any of the number of revenue limit adjustments that are computed a new each year.
The total revenue limit of a school district is generally determined by multiplying the district's P-2 ADA times the base revenue limit, adding the applicable revenue limit adjustments and applying a deficit factor.
ROC/P Regional Occupational Center or Program A vocational educational program for high school students and adults. A ROC/P may be operated by a single district, but a consortium of districts under a joint power agreement (JPA), or by a county office of education for districts within the county.
SB 90 Reference to senate Bill 90/1972 that established the revenue limit system for funding school districts. The first revenue limit amount was determined by dividing the district's 1972-73 state and local income by that year's ADA. This per-ADA amount is the historical base for all subsequent revenue limit calculations.
74
San Jose Unified School District Adopted Budget, 2006-2007
APPENDIX D Glossary of Common School Finance Terms
SB 813 Reference to Senate Bill 813/1983 that provides a series of education "reforms" in funding calculations. Longer day, longer year, mentor teachers, and beginning teacher salary adjustments are a few of the programs implemented by this 1983 legislation.
SCHOOL DISTRICTS Unified - A school district is serving students, kindergarten through 12th grade. Elementary - A school district serving students, kindergarten through 8th grade. High School - A school district serving students, 9th through 12th grade.
SERRANO v PRIEST The California Supreme Court decision which declare the system of financing schools unconstitutional because it violated the Equal Protection clause of the state Constitution. The Court said that by 1980 the relative effort (tax rate ) required of taxpayers for local school must be nearly same throughout the state and that differences in annual per pupil expenditures due to local wealth must be less than $100. The impact of Proposition 13 settled the taxpayer equity provision. In 1983 a court review determined that sufficient compliance in reducing expenditure disparities had been achieved; subsequent appeals have not succeeded.
SPECIAL EDUCATION Programs to identify and meet the educational needs of exceptional children, such as those with learning or physical handicaps. PL94-142 requires that all handicapped children between 3 and 21 years be provided free and appropriate education.
STAFFING Anticipating the staffing needs and the effects it will have on projected budgets is based on various enrollment assumptions.
STATE ALLOCATION BOARD (SAB) The regulatory agency that controls most state-aided capital outlay and deferred maintenance projects and distributes funds for them.
STATE SCHOOL FUND Each year the state appropriates money to this fund, which is then used to make state aid payments to school districts. Section A of the State School Fund is for K-12 education and Section B is for community college education.
STRS The State Teacher's Retirement System, funded by certificate employees, their employer and the state.
SUBVENTIONS The term used to describe assistance or financial support, usually from higher governmental units to local governments or school agencies. State aid to school agencies is a state subvention.
SUNSET The termination of a categorical program. A schedule is in current law for the Legislature to consider the "sunset" of most state categorical programs. If a program sunsets under this schedule, the funding for the program shall continue but the specific regulations shall no longer apply.
75
San Jose Unified School District Adopted Budget, 2006-2007
APPENDIX D Glossary of Common School Finance Terms
UNENCUMBERED BALANCE That portion of an appropriation or allotment not yet expended or obligated.
UNSECURED ROLL That portion of assessed property that is movable, such as boats, planes, etc.
WAIVERS Permission from the State Board of Education - or, in some cases, from the Superintendent of Public Instruction - to set aside the requirements of an Education Code provision upon the request of a school district.
School Services of California, Inc. Ed Source
76
CALIFORNIA DEPARTMENT OF
EDUCATION
SACS EP ORT
-a"
N
z3-9, 0 O
cr) CO
O 6
CY/
C.14
O O
O
co
coal Cn N
O
N •-• CV
N CD
O O O O O Lri CD
286,
264,
892.
27
O O O O
O
47
O
CD
O
csi
O r-
co
O
Co O
C15co
Cn co
O O O
O
25,0
31,5
73.0
0 O O
CD CO
N O
LO 133,
312,
993.
36
O
44- N CO 61 co N
N 00
O O
O O 6
N
O 0
CO
C.6
LO Cr) N
O 0
CD N
co h- csi
169,
872,
996.
00
0 C‘i
CV" N
6 O O O O
O O O
co
N co
O cri
O LS
CD
N
Ni7:1
N- CD
O
Csi 26,0
86,9
47.0
0 O O O N
0- r- co
134,
234,
546.
27
O CD CD
r-
O O
O O 0 O
CC.;
N-
O O
N 17). N
O O
O CD
C)
Cn.
co N ••7
q CV
O 6
O O O
O O C) CD
co coCfl CO
CO
N
O O C<I O
CV
C)
O
2006
/07
Bud
get
OD
O C3)
C)
N O Cn
C)
N h. N
11) O
O
O
O
N
(26,
086,
947.
00)
(26,
086,
947.
00)
O O
O O
152
030.
346.
00
0 O N N
N O N
O O
.4- v) C)
O O ai N
co
c•i"
O O CD
CD Clc CO
O O
C)
OD
O N
O O O
CO O
csi
179
158
047.
00
co O
O O
LO
03
161,
113,
932.
00
O 0 Cs..1
N
LC)
O C)
O O O 6 0 0 N N O
O h-
O 0.
O O O
O
C)
4:1 ' r•-• Lc)
O
CD
N ti O
272
279.
502.
33
oLL O CD N co
CD
tr.)
oo
127,
147,
090.
57
O
271,
976,
813.
25
160,
962,
243.
00
O Co N OD 1.6
uC
O O
O L6 CO OD
N N
8 4.6 CV (f)
N
co
Lo
N
Cs1 CD CD
N N
N
O O O C) 00 CD
O CO
cio
c•L co co
2005
/06 E
stim
ated
Act
uals
23,4
51,6
48.8
4
(28,
125,
506.
81)
23,7
51,6
48.8
4 0 0 00 Q Q.
=T- c...)
A CD
O 0
-
0 oi o N N
Cn
131,
236,
172,
22
N co a) ▪ tf) 0
CD C) 4 Cp
oo h-
co 4 a; CD
C) CA
0 0
19,4
73,2
86.6
0
O - ocr 1-- N
6 CO LO -lo Lo co L
•
6
O a) 11: o co a) o o --," Tz co ..a-
•
oo CD 4.. - CO CV CO -.-. N
,
CL I cCi' I.6 cri 6
CL CV LO .-- 103
110
665.
41
6 6
C
(23,
220,
405.
74)
(23,
751,
648.
84)
0 0 0 0
(10,
708,
859.
15)
27,8
22,8
17.7
3 C) C) co CD 1.0 CI CO
oo O NN co co a)
co a) co co N
141,
043,
330.
11
N- 0 I,- st N O 1.0. CO
Ci CD LO ,7
In N 0 CD CO CO 0 (C
csi O
r"-- N co LO 0) 00 0 O
152,
652,
187.
00
6 6 O cci
LO
C) C) C) C) C) • 0)
CCs]
O CID C) co a) °°_ N- °?
O o 6 o o co co co CO CD
COD 0)
00 N. CO N. CO
`
0) 0) CI 0) CY) 0) 0) CO 0) 0) 0) 0) 01 0, 0) 0) 0) 0) 0) CO CI) 01 CO CO CV -,:r co
6 N c`,) I" L9 -c? NZ N- N -
O O o o o o o 6 o o o o o o (CO o
o o o o o o ,- ..cr CO N CO 47 If) CO N. N. N.
C) C) 0) C) CO CO CO CO 0 CV 00
O 0 0 0 0 0 0
01- CS) CD CO CO OD
1.5
.t2 0 0 0
Re
C)
w wX < Z 0 to
W W a°
Ce 0 4. IL
LLI Z w < cn
• 0 w w • z
wa
•
UT. X w z co w o LU
• U
O
-
Z
- X > < Z C7 111 0 11: . O
THER
FIN
AN
CIN
G S
OU
RC
ES/U
SES
a) Co
CO
CO C.)
Cr)
0 a)
a)
a) CO a) >. 0 C. E w
z
3
CV CO NI- ir) CO cr)
E LL
N 15 0
V) In p 0 '5 L -0 -0
T/ 0 17 C -0
X c D
% D
iff
Co
lum
n
C &
F
-244
4.3%
1 I % 0 0 0
1.- 1 %z.
I.-
% (
r2 I
fr oc.Lz
% 0 0 0 V
ho.
00 t-
ho.o
1 0/00'0
1%0'0
1 %Z'SZZ
% 0 • 0
ro.o
I 200
6/07
Bud
get
£L' (£61'L9 I.
oo.o
I£17'9L£ 1
9Z619
100'0
6,12
5,37
5.43
1 19 (10£ 1
0081L
00'0
ocro 100'0
100'0
100'0
962,
043.
62 I 0 0 ' 0
00'0 I oo o
6,83
8,26
3,54
Res
tric
ted
(E
) CL'6£6 999
00.o
293,
103.
89 00'0
293,
103.
89 1 Z9'£1701Z96
00'0
00'0
00'0
00'0
00'0
962,
043.
62 00'0
00'0
00'0
00'0
1,00
5,99
2.00
1 00.0
5,83
2,27
1.54
1 000
5,83
2,27
1.54
6,83
8,26
3.54
00'0
00'0
1 oo.o
1°
1 oo•o 10
00'0
00'0
oo.o
6 83
8 26
3.54
■ ■
1 2
00
5/
06
Estim
ated
Actu
als
To
tal Fu
nd
U
nrestric
ted
Restric
ted
co
l. A
+ B
(A
) (B
) (C
)
J.17
1 44
5.98
1 ( 0 0 ' 0 9 6 17 6 ( ) ,
6.19
6,82
1.41
100'0
.
117' 128'96 6 .9
I CV
SLE
'SZ
V9
0 0'0 0 0 ' 0 Z I. I 8 VeL6'441..
100'0 1
00'0
100'0
293,
103.
89 I
00'0
00'0
100'0 I 9£'86Z1
L9g'S
(L61
99 1
EL9'17)
CO 0 CO 0
0) Cr) -
CO l- CO 0)
CO CO <-
0) - ... CO CD
C) ..:J
0 0 ci
CO CO
CD 01
CO CO CI) ..4:'
C) CO ri 0 •r-
CC) C)
0 O
00'0
CV
00'0 0 0 0
00'0
293,
103.
89 0 0 ' 0
00'0
00'0
0 0 '
4,60
2,41
1.99
10 0 LO 0
N c;
LO CO Cr).
U) 10 a) LO CO O CV CV ,-
0 0 o
10 LO 6 0 CO 0) CV O.,1 <-
<1- 0
1.7. CV OS CO CO LO
0 0 d 0 0 d CV <--
CO <-
N- 0) 0) .4 .1. ,--
0 0 O
0 0 d
0 0 d
0 0 (0
0 0 d
0 0 0 0 O O
CO 07 ad 0) CV r.-: Lil Ili
■
I
ri
Li
Ob
ject
lo
cerin
tin
n R
eso
urce C
od
es C
od
es
i
1.
E. N
ET I
NC
RE
AS
E (
DE
CR
EA
SE
) IN
FU
ND
R
AI
AN
CE
(C
+
.-
W
cc ill u) W CC
1 uf Z ).. 5
1
I Ci Z =
1 w ..
0) La ,.- CV VI 0) 0 0 0 LO 0 0 0 C7) CO 0) N- N. CO 0) 07 N.. N. 1.-- 'Rs `r.: T.-- nP. g. N.. N. N.. N. N- 0) CY) C) 0) 0) C77 CD 07 C) Cr) C7) CD Cr) 07
Co C a) E '65 a) > C -,7,
co 4.- Ti: o 0 -. u, + a) C C ,:c-,:, .. o *cT3 co ,-- a) c 't E o
co a) •--- LI- Ta 0 -0
+ 0 + 03 C 0 C.) D N 7
<-- L1.1 -0 a) .._ cn co --- c c..) c.) a3 co
a.) ....CD LL co 0 -
o „
-8 17 o C
-0 03 Cn en To co 0 e I-- 4g c3 CD -4 C7) a) 22 co c 5 . a- u) o E N Lb- c C C c co ca 1- ._. -to c.) - c C E < co c c m 2 "E = '5c .c =
0 a> o w -0 = o CC D 0 < r- .c -3
WC/3 -0 C
-6- E -to , E • 112 En ai 4_ co a) a) C < 8 8 0 C -0 0
X 0 ...-. a) co
u _ >, .m >, 7' 1:13 C77 0 42 cs) W j co CC iy
a' a) a) a) _c al E CS Iti -{a g —, a , — C 0 C -) 0
7
A -P
715 m cw a)) .
05 Co
a) 72 co -e.- 0
2 —>" c5) go toc 3 ■-• iii a 0 _c .-. , L
CD CL
U) en ..-- -0 -
° en > ■ • - - 0 a3 "Th c7) c7) -o co eL a) a> 0 2 — a) N a) a) a) ° -c c c ci, < < < 0 < '12 0E
0 co ,.....cc ft in 0_ .7 0 __I 0 (0 Oct 0 0 D
1.-5- CO Jo C) -o a) LU co 0 -,s --- ‘- F.4-..
‘c5 j LL
7
2006
/07
Bud
get
O O
O O
O O
0 O 0
O 0
O 0
O O O
0 O O 0
O O
O O
O O
0 0 0 O O O
O 0 0 0 O 0
6 6 O O O O O O O O O O O O O O O O
2005
/06
Estim
ated
Act
uals
O O O 0 0 O O
O O O O
O O
O O C3 O
0 CD 0 0 0 0 0 0 0 0 0 O 0 CD 0 0 O 0
O O O O O O O O O O O O O O O O O O O
O O
O O
O O
O O
O O
0 O
0 0 0 O
O O
O O O
co O
O O 0
O O
O O
0 O
O O O 0 O
O 6 ci O O
.4
O O O O O O O O O O O O O O O
15 2,-cs
at o
0 C.)
0 0 0 U) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Cl3 CD (") LO 0 C) CV C0 ...I- 0 0 0) .3— ...I- LO CO
CV CV C') M C0 O It) CO CD CD CO 33) 0 0) 0) CD 0 01 0) 0) 0) 0) 0) CD 0) 0) CD CT) 07 0)
Res
ourc
e C
odes
C
C C
a
C c V. .9. c
ta D
C Wa
.co E o n
o
CD
CV u_ 0 a) C •c co — co -c
-§- a -o c 2
LL co -o c E
I
co a) O
a O
a 0
D co C
L F
FU
CV CD M CO t-3. c0 0) 0 CV CD CD 1•33. I.
E o U-
OO CO OD CO
-o a) .5 () -c 0 u) D a) 0 -o (7)
a) -o C a) O -o 0 -c
CO . a) x CW
% D
iff
Colu
mn
C &
F %
CIE
110/00.0
1%o-o
I %0'0 loko .o 1 0/00'0
10,097
1%0'0
1%o-
o 1 0/00•0
%0'0
1 0,00.001._
%0'0
% 0 0
roT6-7
%CIO
%9'9
%L. L L
%0•0
I
2006
/07
Bud
get
0 O'Z 9 9 '17 I ouo
I ocyo
1,05
3,22
4.00
1 I oo.o
I oo-o
108,
986,
134.
00 I 007Z
6 .£ 1.0`Z
I ouo oif0
00'L
00.91.9'9Z1.'8
00'0
00'0
00'0
I oo-o
0 0 0
165,
413,
948.
00
(5,3
81,8
04.0
0) 00'0
462,
519.
00 00'991.‘99Z`b
653,
119.
00
Res
tric
ted
(E
) 0 0 ' 0
1 offo
1 00.0
0 0 ' 0 1° 1 000
00'0
1 oo-o 100 °
1 oo.o
0 0 ' 0
00'0
00'0
00'0
1 oo.o 0 0 0
00'0
00'0
462,5
19.0
0
4,26
6,16
6.00
00'6 I. VES9
21,9
14,8
52.0
0 00'0
00'0
00.17ZZ`E90'1.
00'0
00'0
108,
986,
134.
00 00'ZZ6`E10'Z
00'0
3,31
7,00
0.00
I
18,1
28,8
16.0
0 00'0
00'0
00'0
00'0
00'0
165,
413,
948.
00
15,3
81,8
04.0
0)
2005
/06
Estim
ated
Act
uals
Tota
l Fun
d U
nre
str
icte
d R
es
tric
ted
co
l. A
+ B
(A
) (B
) (C
)
00'EL9'1.96'91.
1 00'0
00'0
1,05
3,22
4.00
00'0
00'0
105,
997,
694.
00
12,0
13,9
22.0
0 I 1 00'0
I 00'000'L l£'£
00 • 9 I. 9 Z V91.
1174
,732
.00 00'0
00'0
I 00'0
00'0
156,
646,
961.
00 (oo- eznzo's)
I off o
01:Q.66' I.EV
3,94
1,32
0.00
652,
011.
00
100'0
00'0
O 0 0
00'0
00'0 0
00'0
00'0
00'0
00-0
00'0
0 0 ' 0
00'0
00'0
00'0
00'0
00'0
0 0 ' 0
1 00'0
431.
997.
00
1 00'0Z£' 1476'E
652,
011.
00
0 0 oi N. LO
CO CD 1.6
0 0 6
0 0 O
0 c) si C.1 CV Vi If) O
0 0 6
o o 6
0 o Qom) CD CD N:
c,,
1.6 0 A--
0 c) csi Cs1 CD ui E,
CNI T-
0 o 6
0 o 6 0 0 N: ..-
C)
0 o 6 OD 00- N ,-
CO
c) o csi C)
N- 4 N. •■-•
00'0
0 co 6
00'0
0 o 6
156,
646,
961.
00
o .36
CD U)
■
Obj
ect
)e
sc
rio
tio
n R
es
ou
rc
e C
od
es
Co
de
s
‘- LO C) <- CV 0 1-- CNI VI mr 1.0 F- 00 A-- C \ I C) 04 Cs/ C \ I '1- ,I- .4- ,I- st v. ..u- co co co E, Fp cS o o o o o o o o o o o o o C7 co co co co oo co co co oo co co oo CD co co
< a) co u)
C a) E a)
.-7=- "E Lu CO cn CO 0 CO -o CO o a) a) ..--. co X co m x vt E- co u_ o co o
H C
1..... 0 ■._ CA CL cf) m a) "C. ...=. -71- n 1.11 E a) 0 ,...- a) u) o o) E c E 0 E V CB :2 c --..:. . a 0 D w u, ,t- rL a) CD cn ,,, ..7..- ....D -.E. E D 0 >- c Oc °- c CD CO tn < 0 ti) a, ,— 0
E — ..,) a) 0 E ta C C t.L.I ).- += CD
— X 0 X ':.1 CD CO a) co u) ) > (!)( S T..) .—. CD = C!) D CO CV ,,,..- c CD c
a) N E c x x I— x I-- a) a3 c '-- 0 ai (0 0 .... ca _ x 1_ Q)
CO 41 a) c 0 x c — -a co c > = — co 0 ) I= f `5 8 .2 > I— +=, 0 I-- Z Ca > a) ,-- — a) u.. u■ F- > = c 2 o , , ,..,,- -0 'in c ...7 C
Ca `•-• _c LL. 7 „,, ,....a.) -87, 0 w Cr; ,_
0 7
c
0 CO0
c -0 CD CD
> C7) .- -,-, 7 .- CD .1- < 0- , 0 . (/) cso e___o _IS 5 -- "c; 12 Ea) c g rt.' ") ai C 0 a3 LI .--- 0 < -0 0) LS 45 ,■-• 2 0 CD a) cn CL 111 E ° III S I'• `c?) o c 0 C .3 m To .,: ZiT) < -- 0 ,- (/) c"5 le) ›.. :;::. -..... , ,.., o a) a, E
co ,...,. cr co 4_-. — O To z SI co -c a) w 4) so '- -.?'. = a) k, c7). 0 ',:), E co 2 _.2 —a) >,co a)'- 0. 0 .....U/
W 5 .- Ca •-• Et E 2 c 0 co op = 0 .c CO C ,2 -C CU x 0 = I= 0 0 u) ) 0 (1) Cl)C/) co _ u) W 11- c..)
Cl)(1)-- a_a) Ow Su 2 ci '3 z
11. Rev
enue
Lim
it Tr
ansf
ers
Unr
estri
cted
Rev
enue
Lim
it Transfers - Current Year 0000 8091
Continuation E
ducation A
DA T
ransfe
r 2200 8
091
Com
munity D
ay S
chools
Transfe
r 2
430 8
091
Specia
l Educatio
n A
DA T
ransfe
r 6
500 8
091
RO
C/P A
pprentice H
ours T
ransfe
r 6
350 8
091
D D 0 D E
0 D LL
D
% D
iff
Col
umn
C &
F %
0'0
h o.s 11"Wt7 h o.o 1:570-
1
%0'0
1%0'0
1%0'0
ho.o
h o.o 1%
0'0
fr
o 0'0
No-0
ri3
7(57
%0'0
%CY LI.- -5
.5%
1 1%
0'0
hz-s
1
20
06
/0
7 B
ud
ge
t
000
1,08
1,78
8.00
I
3,37
7,26
0.00
1 oo-o 00'966'Z
L9'69
00'0
5,20
3,90
6.00
1 00'996'Z lb
1 00'0 ouo oo.o
1 oo.o 1 oo.o
oo.o
00'0 1
12,5
69,3
07.0
0
225,
000.
00
175,
000.
00 00'0
00'17 60'09 6'17
Res
tric
ted
(E
) 00'0
00'0
00'093'LLC'E
00'0
8,75
9,06
4.00
00'0
00'906'C0Z'S
00'996'Z I.17
00'0
00'0
00'0
00'0
00'0
00'0
00'0
00109'699'Z t
I
225,
000.
00
175,
000.
00 00'0
00't760 .00Z`17 22
,786
,263
.00
00'0
00'992.' L90'
00'0
00'0
161,
113,
932.
00 00'0
1 00'0 00'0
00'0
00'0
00'0
00'0
00'0
00'0
00.0
750,
000.
00
2005
/06
Estim
ated
Act
uals
Tota
l Fun
d U
nre
str
icte
d R
es
tric
ted
co
l. A
+ B
(A
) (B
) (C
)
00'0
1,03
0,55
4.00
I oo.
eu'v
stE
00'0
00'ettZ
96'0
91.
00'0 I 0
0'9
06'9
0t9
412,
758.
00 I
1 00.0
1 oo.o 100'0 1 00'0 1 00'0 1 00'0
00'0
14,5
41,9
58.4
2
96'900' tLZ
40'9E1.'99 t
00'0
5,84
0,07
6.27
I
26,4
54,8
42.7
1 00'0
00'0
3,28
4,72
8.00
00'0
00'990'0 te'13
0.0
0
5,20
3,90
6.00
412,
758.
00 00'0
00'0
00'0
00'0
00'0
00'0
00'0
14.5
41.9
58.4
2
271,
008.
98
185,
135.
04
1 000
4.63
4.79
7.00
174'C99'617Z'SZ
O o O 0 o tr) vi- LO
0 -,--
1 00'0
0 o O
00'L9 L'Z99`Z9
, 0.
0 ' 0
0
■ 0 0
00'0
00'0
00'0
0 0 0
0 0 o
00'0
0 0 0 000 O O o
o o 0
r-cs1 a) r- 91 Ili o csi .,-
LZ' 6LZ`90Z'
■
Obj
ect
la
errin
tin
n R
es
ou
rce
Co
de
s C
od
es
2
All
Oth
er R
even
ue L
imit
Transfers - Current Year All O
ther 8091
PERS Reduction Transfer 8092
Property Taxes Transfers 8097
Revenue L
imit T
ransfe
rs -
Prio
r Y
ears 8
099
TO
TA
L R
EV
EN
UE
LIM
IT S
OU
RC
ES
.
,ED
ERA
L R
EVEN
UE
Main
tenance and O
peratio
ns 8110
Specia
l Educatio
n Entitle
ment 8181
Specia
l Educatio
n D
iscretio
nary G
rants 8
182
Child N
utrition Program
s 8220
Forest Reserve Funds 8260
Flood Control Funds 8270
Wildlife Reserve Funds 8280
FEM
A 8281
Interagency Contracts Betw
een LEAs 8285
Pass
-Thr
ough
Rev
enue
s fr
om
Federal Sources 8287
3000
-329
9, 4
000-
41
39,
4201
-421
5,
NCLB/IASA 4610, 5510 8290
Voc
atio
nal a
nd A
pplie
d Technolo
gy Educatio
n 3500-3699 8290
Safe
and D
rug F
ree S
chools
3700-3799 8
290
JTPA / W
IA 5600-5625 8290
Other Federal Revenue All O
ther 8290
TO
TAL,
FED
ERAL
REVEN
UE
G .2 3 9
C
fu O
CL
To
O O o
E OO 0LL O ao O CD
%D
iff
Col
umn
C &
F
..Q CI. 0
boo.°
1%0'0
ho.
o 47.3
%1 1%1
9
l %S'LL -
1%E.L
1%L .
9 1 °/00'0
1%0'0
(%0 '0
IITXTF-1
ITiO7O-1
1%0.
0 1 °,60.
0 fr oo.svo 1%g. e
1
ri)076-
11
%0' 0
183.
1%1
2006/07 Budget
2,39
5,37
5.00
1 o0.0
00'0 1 00'0
00.000'L9C
1,78
9,31
1.00
1
200,
000.
00 1 oif0
0 0.014'c 1,19
9,95
2.00
I I 00'0
100.0
oo.o
1 00.280'6
Z L
oo.o
1 00.0
00'O
00' Z1. 9 .613E'E
0019t91,9'17
00.0
00'0
00'0
00'0
5,64
6,00
0.00
Res
tric
ted
(E
) 00 .
9LE'S6E'Z
100'0
00'0
100'0
00.000.
L9E
1 00' I. w
'sez
1 00.000.00
2
1 oo.000`o 1 00'Z
96'661. 160_°
100'0
100'0
100'0 1 oo.o 1 oo.o 00'0
00'0
766,0
00.0
0 00'0
00'0
00'0
00'0
5,64
6,00
0.00
1-oo.o 1. 000
00'0
7,12
9,08
8.00
00'0
00'0
1 oo.o 00'Z 1.9'68£'£ 4,
050,
267.
00 00'0
00'0
2005
/06
Esti
mat
ed A
ctua
ls
Tota
l Fu
nd
Un
re
stric
te
d R
estric
te
d c
ol.
A+
B
(A
) (B
) (C
)
00.868'L
1n
100.0
00'0
00'0
00'1.91.'6173
1,67
7,72
8.00
I
889,
140.
53 I
3,17
8,04
3.00
I I 00'ZZ 1.`SZ
I 00.0
1 00'0 1 00'0
6,92
4,68
7.00
I 1
00'0
100'0
100'0 I 00'9 LO
'96Z
4,65
3,49
7.00
I 100'0
00'0
00.0
00'0
1,99
4,29
2.00
2.24
7.89
8.00
00'0
00'0
00'0
00 .1.91.'617Z
1.67
7.72
8.00
889.
140.
53
3.17
8.04
3.00
1.12
5.12
2.00
1 00'0 00'0
00'0
00'0
00'0
O C7 0
00'0
00'0
416.
000.
00 00'0
00'0
00.0
00'0
00.Z6Z1766'
0 0 0
0 0 0
co 0 6
co 0 N- co -c cv CD) cc
0 0 6
co 0 6
0 0 o
0 0 cci
c.6 a) Cs!
0 0 n: a)
r-- CO CNI .1-
0 0 0
0 0 6
0 0 6
Obj
ect
la
scrin
tio
n R
eso
urce
C
od
es C
od
es
11.1 D z w > W CL Lii I— F co ix
• Ili Z F
a) s-- CD) - - CO - - 0 - - ,c1- - - LO 0 0 0 0 - - CV - - CO - - CO - - - - - -CV - - LC) - - 0 F.; M M
CO CI CI CO CO v.) oo co cn -cr z -4-. Lo in LO
OD CO CO OD C0 03 03 03 C0 03 03 00 CO C0 00 00
O 0 0 In 1 a — a ) CO 01 OD 0)
tii 'cr) 0 0 C-'1 Usi ° ,.0 _0 '9 '9 co c) 'a- 1'- 1-- 11- -a- •-•
0 111 in v-- o O o CV 0 0 L0
CI LO 0D 0 N- (.1 <0 cy) N- CI CO CV CV 0 TIC -.. CO CO 1... I,. I,-
.071 a) >- co •-• a) >- 2 L. Es
0 0 0
0 a_ a) -- co _c 8 C C c CO CO E a)
° E co :,,.. c a) c co -op LL co E a) > To a) (n cn t cy, E E ."--c c? 2 2 E2 5
43 75- g. 2 c c c cD y 0 5 CO a) o , -c.,- o 0 , r, ..„ o o 0 co E -° E co 2 a- ,c
C — -,c) ca '2 ' 0 E E ,C1) 0 g
0 -.. CI , „g,. -C 0 0 o o —... . . co a) c__—. •— C C CI) I— CD --` 0 CL CI. '-' 1.5 15. 0 0 W CD c 2 -t a) o E -r., 0- 0- 0- 0 > 0 0 a) CO 2 a a -E 0, E --t-T, , -0 (1) 11 .f1.3 co _cm 0 a co ?a c..) 'al To 2 8 ,C- CO a) a) co _a) ...,a) TS 0 _ ce, = _, a):72.< a'sco n co E I-- o ti. 0 i_ co co -0 .c -1--- 0 co
..E. ›- 'CO -0 ›- CO t-1 'CI
5 0 0 w
a)
> -5
0) E S e e
-D c) 2 Lu a) La 2 (9 . ' CI) CI) S gi gi en - -0 E :
.f..°. >- -.=. •E >- co -9. E 0 E 1 „,-- - 0 -th -,„ ,._ 5 sp, 0 _ 13
co 0- E w o ■ -5 0 - CD ce 0 z co J CD 7.7. b 7.5 '.- o "c' 0 C a -...G --S co co 'C -0
-o Ca re iii 'cr) 2 5 . 2 E .c o a) 0 0 c`a co c -. co
..c L.' 0 CL 0- 0 a_ == o c.) E.) a_ CO CU C° -C ..—C CD V. co CC -.. CD 0= 0) co Q:,-c > - (7.) 2 in F— 0
0 CO N. 0 0 0 N- N- CO
0 0)
0 in co a) a) 0 0
CO CO CO CO 00 CO
1-... 6 in N- 'I ■ Ir-
0 0 cc; C.' co to 1.0 uo CO CV 0 ,— N- n. il.T. rt-
trial 0 0
17,--- 'CZ
. a) x _c co
E -' ° a) m 0 2 c CD ..- . o ;._ I- 4 . 0 *6
1 C ) 2 co) a. N c) "--, 2 x C 0)
0/ 1 TO
Lij .2 ,?..; 0
15 ct 'cr) _ -ca c X ca ° E ,- a) = 0 Et > al c _o CO 0 _c 7 7 1- = 0., TO
0 u) 2 ,- 0 o O c L- c
a) .- _c 0 m fi E co 1.- ...7.. c.) 0 F 4, a) L- o = 2 0 en co E .._
-'-di 0 0 0_ CI) c
0 ..... difo
rnia
Dep
t of
Edu
catio
n
D
3 E 3 D LL
% D
iff
Col
umn
C &
F 1%
zt-
loko.o
1%0'0
I%0*0
%0'0
1%0'0
60.4
%I 1%
17.z
1%8'8
1%1;98
hves-
2006
/07
Bud
get
I o o 000'ogl I oo o
00'0
oo o
188,
225.
00 I I oo.o 00'0
I 00'000'9L9'Z
00'0
1,27
5,00
0.00
1 00'000'096' I. 37,5
71,1
12.0
0 00'000 .0L L 'E
1 00'9L9'968'£
Rest
ricte
d (E
)
150,
000.
00 00'0
00'0
00'0
188,
225.
00 00'0
00'0
00'000'9
L9'Z
00'0
1,27
5,00
0.00
00'000'096'
00'Z I. l'I.L9'LE
00'00 0'0
L
3,63
1,29
4.00
66,3
84,2
69.0
0
264,
384.
00
2005
/06
Estim
ated
Act
uals
Tota
l Fun
d U
nre
str
icte
d R
es
tric
ted
co
l. A
+ B
(A
) (B
) (C
)
155,
000.
00 100'O
00'0
00'0
.V91712'891
00'0
00'0
2,07
1,86
8.00
I 00'0
00'SLO
'96L
1,90
3,44
6.00
34,6
94,4
07.0
0
2,32
8,57
2.00
5,82
5,09
9.03
00'000'991.
00'0
00'0
00'0
49'171.Z'89
.
00'0
00'0
00'899' l.L.O'Z
00'0
00'9
L0'9
6L
.
00'9417'806' 1.
.
00'L041769'4e
00'ZL9'9Z
E'Z 5.49
2,98
3.03
.
OZ'096'99E'69
O O Co
CSi Cn V)
00'91. C'06L'I.
Obj
ect
In
errin
fin
n R
eso
urc
e C
od
es C
od
es
7292
, 72
94,
7295
, Staff D
evelo
pm
ent 7305, 7315 8590
Tenth G
rade Counseling 7375 8590
Educ
atio
nal T
echn
olog
y Assis
tance G
rants 7100-7125 8590
School Based C
oordin
ation P
rogram
7250 8
590
Drug/Alc
ohol/
Tobacco F
unds 6
605-6680 8
590
Healthy Start 6240-6245 8590
Cla
ss S
ize
Red
uction
Facilities 6200 8590
Pupil Retentio
n Blo
ck G
rant 7390 8590
Sch
ool C
omm
unity
Vio
lenc
e Prevention G
rant 7391 8590
Teacher C
redentia
ling B
lock G
rant 7
392 8
590
Profe
ssio
nal D
evelo
pm
ent
Blo
ck G
rant
7393 8
590
Targ
eted
Ins
truc
tiona
l Im
prov
emen
t Block G
rant 7394 8590
Sch
ool a
nd L
ibra
ry I
mpr
ovem
ent
Block G
rant 7395 8590
All O
ther State Revenue All O
ther 8590
TO
TAL,
OTH
ER S
TATE R
EVEN
UE
00 o E c) c, 0 0I-14 CO 03 CD C) CD
5 -a 41)„ ...=1
C (C O D s c
(Co5i)
. O -a 3 o c ° '06)
c 5
% D
iff
Col
um
n
C &
F
'e o O
1%0'0
loko.o
1%0'0
1%0.0
I wyo
%0.0
%0'0
%0'0
1%0'0
r7;671
:T7
%0'0
re1E
re9
17
2006
/07
Bud
get
100'0
100'0
I oo.o
00'0
100'0
00'0
00'0
00'0
I oo.o
100'0 I oo.o
583,5
66.0
0 I
1,12
2,00
0.00
00'0
152,4
40.0
0 00'0
00'99L'L.94
00'0
00'00L` 494
Un
restr
icte
d R
estr
icte
d
(D
) (E
)
00'0
00'0
00'0
00'0 I 000
00'0
00'0
00"0
00'0
00'0
00'0
00'0
00'0
00'0
152,4
40.0
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
oo.o
00.0
00'0 1 00'999`£89
00'000'ZZ 4' 4
00'0
loo-o
00'99f L94
00'0
00'00L'494 20
05/0
6 Es
tim
ated
Act
uals
Tota
l Fu
nd
Un
re
stric
te
d R
estric
te
d c
ol.
A+
B
(A
) (B
) (C
) 00'0
00'0
00'0
00'0
00'0
00'0
00'0
00'0
100'0
00'0
00'0
583,
566.
00 I 1 00'000'00 4' 4
00'0
I oo'000'817
100'0
406,
182.
00 I 100'0
162,
214.
00
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
00'000'9t4
00'0
00'0
00'0
O O o
c) o . o c) 0 . o
00'0
o o ci 0
o o 0
o o c:i
o o 0
o 0 0,
00'0
o o CD CD lt) Cri co Lo
o o d 0 0 0 o ,-
00'0
o o 0
o o C.
I 00'Z94'904
o o 0
00'17 1.ZZ 9
•
■
■
Obj
ect
De
scrip
tio
n R
eso
urce
C
od
es C
od
es
!.
11J
Z
11J
_1 < 0 0 _1 re W I 1.- n
0 a) x co
ci, I- -■-• 7 0
c .=
..) a) b W 13 To c 0 CE; 0 z, -_) c '- = a) .c 0 — o 0
0 C)
co N- 03 4- CV LO C) ,- CV cr 0) 0 0 CV Z; ZD CO ZCD CV CV
CD CD CV CD
CV W
Cr) C) VI U) CO CD CD CO CO CD CD
CD CD
03 CO 00 CO 00 03 CO CO CO 03 03 03 03 CO 03
CD 0
TO
o > -0 " c (15 o L.L.
I.L. , a) -•-c-• o co a, t; E a) .a) c
0 co E 7 2 a -0 ...- c a 0 0 a) iii 5. _ a) x o ,,a) V) ? 0 co
a) - x as Li 1.1..) <r) u, co as 0 co 1_. c 0 0 -I - X i_ > -i a) LL' cu c 0 E .Corn 76 c.) -0 (3 LT' E -a cK **C- C CI) = CO C.) 0 co 0 (7) a) o — o E to co co "E" a
c in .,..,,- re -0 z .o. .0 ,„ 0 CD 444 c -c tx -0 ,a2 „sc 8 (>`' ai ce CD 0 •L' - CO >. r) 2 — ° 0 cu 0 -ti; 0 L- 0 E -,' i- ::-... 4) c ,,a) cr m E (/) o 0 E (-) a) :12 B >- 0
''- c -2,- co 0 a ul a_ a) .,,, S CU R' , u, a -0 -6 ..- 0 , .s.) 2,_ 1._ 2 17). 1--‘ ,_ . 0 8 O. < 2 2 E u) 5., , — a " "6 (i) g "'
Cr 1 V) I . > j) 2 a) = as .- E ..... a• = -E co 0 as -8 0 0 o c c 0 -.F.. at) n a. (/) o_ 0 0 ° 0 0 (3 (a 0 0 Ci) a) 0 z OZ o-C1 :-.1 TO u) u) u_ .: 2,' -2 r) "5 a) u) _1 = z u_
CV LO N N. 4- C) N- N N N CO CO (D CD CD CD CD CD CO CO 00 CO CO 03
0 vt CV a) r-- -c 6- 0 cY) - CV Tt N
0 (C z :0 5 Es co C
E ,.. 03 0 ■- 0 u, c. .y..?.? LI-. a)
0 u_ 0 c 0 ._ 0 cu co > 0 0
7 0 CD -9 D I) o c c LL U) CO CD CO 0 T.) ,_, 0 0 c c ,,, >
CD co cD
> C ., CD ,,
--° - - cu 2 u- Ta (7) cl) 2 'a-) 8
0 0 0 a a
0
ce g 1-6 -.€ --1 ca 0 ,-- 0 NEa 0 :.E, — a) z 1.- I-- 'E' zc --s 0 3l
iforn
ia D
ept o
f Edu
catio
n
0 0
3 E
3 D O 0
d-
= C ._ Ei = as -. 5 0 0 0
ron
%0•0
1%0'0
%0'0
.1-g1:76-1
%0.
0
I°/u00
%0'0
rotn7)
%0'0
rh:1 7(5-1
1%0 .
o
1% o.o
%L.
o cro
00'0
5,49
3,14
9.00
35,0
00.0
0 00'0
oo.o
00'0
5,59
7,43
4.00
1 100'0
00'0
100'0 100'0
00'0
oo.o o n
a
ro
00'61 0'£ 49'E 4
Res
tric
ted
(E
) 00'0
00'0
0010E'L9
E'9
00'000'6E
00'0
oo.o
00'0
5,59
7,43
4.00
00'0
00'0
00'0 1 00'0
000
00'0
00'0
00'0
00' 49 I.'Zg 4 10
9,08
1,77
7.00
00'0
00'0
00 Z479'GZ 00'0
00"0
00'0
00'0
00'0
00'0
00'0
00' P99.0917'Z
2005
/06
Esti
mat
ed A
ctua
ls
Tota
l Fu
nd
Un
re
stric
te
d R
estric
te
d c
ol.
A+
B
(A
) (B
) (C
)
00•0
00'0
5,43
0,78
9.34
I
35,0
00.0
0 I 00'0
00'0
00'0
00.04L'94g'S
00'0
000
00'0
00'0
00'0
00'0
00'0
00'0
17E' 4917 .Z9E'E
9tE49'9L6' LLZ
00'0
00'0
00.000'5E
LE 98£'. 179V
00'0 00'0
00'0
00'04L'949'9
00'0
00'0
00'0
00'0
00'0
00'0
00'0
00'0
10,1
64,0
95.7
7
I. 4'999'044'EO 4
0 O
0 C
LC) 0 C) 6 O -4- co- co C)
0 d
0 6
c.-z, c;
o ci
o 6
o ci
3,21
8,36
5.57
1791174'999'994
Obj
ect
la
errin
fin
n R
eso
urc
e C
od
es C
od
es co
0:, N. C) 0 C) C) .-
0 NZ.r--)
0:, 0? - NVI 00 0) C)
x- C 01 C) C) C)
x- C \ I VI 0) C) CZ C) C)
CID 00 N. r-- N- N- N- N. N. N. N. N. N. 1 00 00 00 00 OD ;73 CO CO 00 OD 0 00 00 CO CO CO
t- oo
o co o 4) a)
- 01 01 c•-) o c) c) _c _c
o c) o co co co in LO LO CS C5 CS 0 0 0 CO CO CO
CO CO COO C CO '---.0 Q 00 CID 0
4.). -e 12 N a) _c cn .c o E" cn
a) E
2 a, cn C 0 LL c E .Z z
0 U) CDX EL5 c E 111
CD LLI
<
HCD I- 0 > t IL J 19 < 2 LL 0 a) ca o) -e-• c eL o LL. E a) a)
= .c cu o_ c C "u; 2 E w o. Z= o a) oc 6 o _
O u) a9) a9 < 9 cn 7S- z i5. > > 0 U c.) C; a) cn 2 c o CO
- - C 13 .22 C cn < CD Ce 0 t 0 IL3 "-- "0 ,..., Ct a_ . 0 0 a) 0 2 c a a) a) u) 0) - o a.) a m ,..- o_ c.) .0 l's 12 Ix Cy a) To cn cn ti l' Ci5 t .
u. 0 3 ,-) 8 cn .- .- c u) E ...:0) 2 a „ .1- S `4 2 --,9 S < "' '-=. < 1- LL 0 .L.2.. Q '5 -J C 0 z 2 ---1 2 ‘..- - .., o a_ ,-- - o ay 0 ,... x
. cn ..., : E ,... 4- C I.... OrtjUj (.) .C5 0 .- a CD }— 5 —f E F - ( i ) 2 I — -g, C To , , se co— 4) E E El: E E E 2 - E E E o
L Ul -I 2 0 0 C i'4 g -= 41.; 'di 2 2 2 5--; 2 2 2 . 2 2 2 - - 0 0 0 u_ u_ u_ u_ ,...,_ u_ u_ - u_ u_ r_ i E a. _I 74 F. c = 0 c co
5 2 ° 2 cC 0 C I- i- cr) Q F- i- -OTAL,
REVEN
UES
E O o 0 O u- co co co CD O C")
% D
iff
Col
um
n
C &
F %
28.2
%I 1°".6
1 °/0 9'9
%8
'17
%I. 7-
1%0'9
1%Z*9
1 %9'01.
%9'8
1%8'6
1 c/0 87
1.
1%g.
1 %0'88-
1 %9' 171 7
1
1°A-
7-£771.7-
1
°/09'176-
I 35
.9%
I
2006
/07
Bud
!et
104,
073,
513.
86
6,82
8,20
2.50
1 1 00161:Z99'Z I. 1
00'080'6178'6 I
9£'£66'ZI.E'E£1.
6,68
4,11
5.00
1 00'66L'ELE171. 2,39
3,86
4.00
1 1 1.6'1.£1.`09L' 1. 2,60
5,33
7.00
1
37,8
17,2
46.9
1
10,6
07,4
58.0
0
3,95
9,19
4.00
1
4,75
3,08
7.00
29,4
05,1
36.0
0
82,0
23.0
0
4,12
8,68
6.00
00'176L'1.9Z'S
875,
585.
00
6,00
0.00
59,0
78,9
63.0
0
00'999'99Z 26
1,80
0.00
22,8
68,7
76.0
0
Res
tric
ted
(E
) 98'Z
Z9'60Z
'ZZ 5,
376,
762.
50 00Z6E'61.1.'9 9,
754,
514.
00
42,4
60,2
91.3
6
6,68
4,11
5,00
7,15
4,81
9.00
00'1.9L'1.8
1.6'120`ZL6'£
936,
332.
00
19,9
29,0
48.9
1
00'171.£'9£
1,76
2,67
5.00
2,05
0,27
1.00
10,0
84,4
04.0
0
00169'6
Z
1,44
2,86
4.00
160,
285.
00 00'L60'961.
00'0
19,4
60,5
07.0
0 00'999'99Z
0 0'00£'69Z
00'688'989'61.
81,8
63,8
91.0
0
1,45
1,44
0.00
7,44
2,80
5.00
00'999'176
90,8
52,7
02.0
0 00'0
7,21
8,98
0.00
00.£01.'Z
00'0
813L'L 1,66
9,00
5.00
17,8
88,1
98.0
0
00•17171'ZL17' L
it
2,19
6,51
9.00
00'9
1.8
tOZZ 19
,320
,732
.00
52,4
26.0
0
2,68
5,82
2.00
00'609'1.0 80,4
88.0
0 00'000'9
39,6
18,4
56.0
0 00'001
00.009,
Z [
3,18
2,88
7.00
2005
/06
Esti
mat
ed A
ctua
ls
Tota
l Fu
nd
U
nre
stric
te
d R
estric
te
d c
ol.
A+
B
(A
) (B
) (C
)
100,
988,
613.
17
5,3
26,1
54.4
9 I 8£'99/..L617'1.1.
.
9,33
4,56
6.53
I
127,
147,
090.
57 9. 17'8Z6`17Z8'9
I 961Z17'069 .£ 1.
1.8'Z17Z'179Z .Z 10
,637
,334
.92
1
2,80
9,13
3.06
1
12'L9
0'9
1.n
e 9,76
9,58
8.72
.
3,60
4,62
9.35
I 0970Z171.Z .17
.
Z9'0Z
0'£9E'9Z
681,
708.
93 I
3,70
2,30
7.89
1
5,40
4,99
1.68
I £6'9Z17',/.98
7,00
0.00
I Z9'9L9'1749 .
179
.
1717' 41.9 .668.
17 I 1. Z' 8C
9'9E
1.9'80e6Z8'91.
-
21,6
99,3
95.4
9
4,11
8,63
2.44
4,80
3,97
1.35
9.09
1.63
2.50
8L' 4E9'E 4L'6£ 6.56
6.27
6.34
17t8176'179Z1 1,01
8,79
0.84
3.56
5.79
4.73
.
Zi7'9Z6'80£'
2.9'9EL't
2,82
3,78
6.43
1.72
8.78
2.02
. ,
1.79
4.80
6.77
. .
9.04
7.21
4.40
238.
258.
56 I L£'644'Z
LZ' 1.
I
60'866'891.
6£'£ZW
EE9
00'000' I.
£0'68 4'669'L 4.89
8.40
4.00
L6'0
E8t£
14,2
06,0
94.7
3
CO CO CO CI CD 0 0 0
t-- N1.6 : ,--- cs, co -4 co 04 LC) h.. 0) a)" N-7 c6 cs co o C) NI- N N CO N 0) A- 05 N- 87
,433
,458
.79 N
A-
csi CO CO o5 Co N
N h..
N.. NI-
in v.) ,I-
CO
N- C) 0) A-- . .-- o LO A:1- ,t.. LO
,-- co N- CV 0
N-
.0- CD
CID 0 N O o LO
A- 16.5
01,3
30.6
4
0) CO N CI
Nh.: 0 CO
1.6 to NI- N- CT) CO
(.6 A-
CO CO
Lri 0) CO a) .,-- Azt- N
N A-
cci 0 CO in ,-- CI I, :
N.. CO
o LO V- cf) , cr At
N LC)
06 CO c0 a) N cl-
N
0) ID
c") 0) 0)
to NI- N
10
cf.) 0 LC) co CO N
0
O 0 0
ce,
36.9
15,6
87.5
9 I
NI-
N.. 0 A- ,-
.:1- N N. 0 h- csi
88'£ l t'EZ9'Z
I
Obj
ect
)e
scrin
tio
n R
eso
urce
C
od
es C
od
es
CER
TIFI
CA
TED
SA
LAR
IES
Teachers' Salaries 1100
Certific
ated Pupil Support Sala
rie
s 1200
Cert
ific
ate
d S
uperv
isors
' and A
dm
inis
trato
rs' Sala
ries 1
300
Other Certificated Salaries 1900
ToTAI
r:FR
TIF
ICATFO
SAI
ARIF
S )
;
?
i
1
I
.
5
:
]
I
.
I
_ .
Classified Support Salaries 2200
Cla
ssifie
d S
uperv
isors
' and A
dm
inis
trato
rs' Sala
ries 2
300
Cle
ric
al, T
echnic
al and O
ffic
e S
ala
rie
s 2
400
Other Classified Salaries 2900
TO
TA
I C
i A
RS
IFIF
n S
AI
AR
IES
)
1
I
I
)
I
.
I
EMP
LOY
EE B
ENEF
ITS
STRS 3101-3102
PERS 3201-3202
OASD
I/M
edic
are/Alternativ
e 3301-3302
Health and W
elfare Benefits 3401-3402
Unem
plo
ym
ent Insurance 3501-3502
Workers' Com
pensatio
n 3601-3602
Retiree Benefits 3701-3702
PERS Reduction 3801-3802
Other Em
plo
yee Benefits 3901-3902
TO
TAL
EM
PLO
YEE B
EN
EFIT
S )
.
i
i
I
I
.
i
:
)
I
,
1O
OK
S A
ND
SU
PP
LIES
Appro
ved T
extb
ooks a
nd C
ore
Curr
icula
Mate
rials
4100
Books and O
ther Reference M
ateria
ls 4200
Materials and Supplies 4300
piifn
rnia
rant o
f FrI
tinat
inn
C
(.1 C C
D 0
O
O U
3 E
Diff
Col
um
n
C &
F 10/4 .8
%0 '0 8.
4%I %
6•11E-
%17*9
%C'8L-
1%0'0
I %17' LS
%E'£-
%8
' 9 I.-
2091 e
t 1 I 0
0'9
9Z£09 .
Z
oo'o
25,9
00,0
10.0
01 00'996'Z
SL 63
,453
.001
1 00'809'089
6,48
9,64
4.00
1,36
8,00
6.00
(121
,552
.00)
1 00t6L'L.9£'91.
00'£917'0£9
Res
tric
ted
(E
)
2,30
6,47
6.00
00'0
22,5
17,2
31.0
0
593,
505.
00 00'000'3
00'0
00'0
922,
312.
00 00' [6L'96L'Z
(71,
908.
00)
12,9
45,6
17.0
0
00T
9C6
17,2
26,7
00.0
0
00Z6Z
`L6
I 00'0
3,38
2,77
9.00
159,
463.
00 00.
£917'
00'909'099
6,48
9,64
4.00
445,
694.
00 1 (00' I-6L'96/:Z)
(49,
644.
00) 00'9L1.`ZZ17`Z
00'0L0'1,617
20
05
/06
Est
imate
d A
ctuals
Tota
l Fu
nd
Unrestric
ted R
estric
ted c
ol. A
+ B
(A) (B
) (C
)
2,11
9,77
8.76
■
100'0
23,8
85,0
37.0
2 OL'98l'Z
EZ'
84,2
72.3
71
546,
445.
001
5,57
5,17
1.89
1,67
5,10
5.55
100'0
(80,
304,
46) Z
Z'9 IZ
G69'9
637,
455.
64
00'0
6E' 4 I. 2: ZL9'
60'4V0' 1,1.0'12
1,07
1,48
4.96
18.8
85.0
0 00'01.9'6 I.
00'0
ZC'ZLZ't.
90'6
CL'9
ZVE
3,66
3.46
13.6
28.8
73.4
4
132.
558.
34 09' 99Z'CL17'6
1,- 0 CI 0
ci CD 0 I,: 'I' Cs.'
E6'Z66.
£L9'Z
, I- N- 1,- CO <5 N.: 0 CO N- VI ci U) CD CD ,-.
0 0 tri VI CD r.6 CN 10
C) °R
N- ,- U) r-- U) U)
C) Cs4 cri CU CO CU c) LO
CO 0 C) CU N- CO Cs1 .1- Pi
CV 00 CD N- r.: (-.3 CD Nr 01 01 cn CDi 00 CD '-' CV
C•1
0 CO r--: C) c0 -a' C LO
6,09
2,26
1.31
Obje
ct
la
errin
f in
n R
esourc
e C
odes C
odes
Noncapitalized Equipm
ent 4400
Food 4700
TfI
TA
I R(Y
WS A
wn S
I IP
PI IF
S
]
SERVIC
ES A
ND
OTH
ER O
PERATIN
G E
XPEN
DIT
URES
Travel and Conferences 5200
Dues and M
em
berships 5300
Insurance 5400 - 5450
Ope
ration
s an
d H
ouse
keep
ing
Services 5500
Ren
tals
, Le
ases
, Rep
airs
, an
d N
oncapitalized Im
provem
ents 5600
Transfers of D
irect Costs 5710
Transfers of D
irect Costs - Interfund 5750
Prof
essi
onal
/Con
sultin
g Ser
vice
s an
d O
perating Expenditures 5800
Com
munications 5900
TO
TAL,
SERVIC
ES A
ND
OTH
ER
OPERATIN
G E
XPEN
DIT
URES
00 o E o 0 00 u_ CD CD CD
CD
C
LADI &
F
U i I %
0'0
%0'0
I %0'0 l oAo.o
1 ,
1 %0'0
-e-L.c) in c?
%CIO
°kg'
h o.0 1"6/T10-
-1
°A0'0
I 0.0
94,1
%0'0
;3/47370-1
I % vs I
1%0'0
2006
/07
Bud
get
00'0
100'0 100'0
00'0
100'0 00'0
00'0
00* Z6Z' 4Z 4 1 00'000`9Z
00'0
00•09n 1.4 I 0019L`99Z
00'0
00'0
00'0
00'0
00'0
00'0
00'0
00'0
3,04
8,49
4.00
00'0
00'969`L
Res
tric
ted
(E
) 00'0
00'0
100'0
00'0
00'0
00'0
00'0
00'Z6V1ZI ,
100'0 00'0
117,
260.
00 00'0
00'0
00'0
00'0
00'0
00'0
00'0
00'0
00'0
3,04
8,49
4.00
00'0
00'0
00'0
00'0
I 00.0
00'0
00'0
00'0
00'0
00'0 25
,000
.00
00'0
1 00'0 0019L'99Z
00'0
00'0
00'0
00'0
1,71
7,89
8.00
2005
/06
Est
imat
ed A
ctua
ls
■
Un
res
tric
ted
Re
str
icte
d c
ol.
A +
B
(A)
00'0
100'0 00'0
00'0
100'0
00'0
00'0
188,
149.
00
25,0
00.0
0 I 00'0
I 00' oKrzt 232,
000.
00 I 00'0
00'0
00'0
00'0
00'0
00'0
00'0
00'0
00'606'669'Z
00'0
00'9GZ.£99'
00'0
00'0
00'0
00'0
o o o
00'0
00'0
o c) ai ..4-
c6 co
00'0
o o 6
00'0170'U:1
00'0
00'0 t
00'0
ca 0 o
00'0
00'0
00'0
00'0
00'0
0 o 6 o a) ai a) co csi
o o 6
00'0
0 o 6
0o o c). 6 o
o c) 6
o o 6
o o C
00'0
0 o 6
o o o O O In DJ
o o 6
o o 6
o o 6 o o cNi () CV
0 o 6
ca o o
c. o 6
C C C -
--
1,65
3,25
8.00
i
3
CA
PIT
AL
OU
TLA
Y
La
nd
6
10
0
La
nd
Im
pro
ve
me
nts 6
17
0
Bu
ild
ing
s a
nd
Im
pro
ve
me
nts
of
Bu
ild
ing
s 6
20
0
Book
s an
d M
edia
for N
ew S
choo
l Lib
rarie
s o
r M
ajo
r E
xp
an
sio
n o
f S
ch
oo
l L
ibra
rie
s 6
30
0
Eq
uip
me
nt 6
40
0
Eq
uip
me
nt R
ep
lace
me
nt 6
50
0
TrI
TA
I n
AP
ITA
I (
11
MI A
Y
in' o o 0 t o0. o. = (I)
o a) ...r.
E 5 c
" 6 e o „_ IA c to
- o) c - a ) - ) X
- 0 -
I- > m
_ w ) m
0
t t:
1 ),
CO Cs/
0 0 1.- CN1 CO N-- Cs1 CO a-- Cs1 CI x- CNI co C•I 0 ..- CO 'I' "Kr 'cr' CO
Cs/ C4 C \ I N CV CV r; DJ Cs1 IN CN
N. Z71 Kl
NC•1 Cs1
TZ 17. I- N- E. N. N- N- N- N- N- N- N- N- i7,1 N- N t--
0 0 0 CD 0 co ■-
ca o o co co co cu ..o c) 0 0 CD CD CD .... Ill 1.0 Lo 6 6 °
0 CO CD CD If) ID 1.0 — CO CO CO -( u)
C CD CO CD Z
a) o X E co c I--
u) 0 c
--E a) a) o a. a E r. 2 co CL
o >-. <
CL co 15 5 rn .7.._ a) u) u) 0 a .,... 4- c V) 0
a) ..--0°) a) c D cu c
a) E a) 0 > c -'"C' a) E -- E g c 0 4-)
"c5 o Q.
}- "-E o T) 3.3 w -o in c a) < o --2 o C 4- co a n o -c n c 0 2 u) ui CD < a (/) w ,- g E .7) -,7, -.6 2" -c < „,. a) o r- .,.(' I- ca ca "a ca c11) 0 2 -c
o 0 14)
S o (;) a) C CU 0 t y o CL cn o cp o ca ti , o 2 co J) u) b 0 --) co z--- '''' a) E E -c a) <a) :it 8
0, o o o ..._°- 0 0 0 0 0 a 0 a ,--,(1) C ci)
0..) 0 u) o o 5 x w 0 0
O o Z" -0 0 Z. 2 .0 Z".. c -.--. 6
to ath,_ w E c c En_ -1_=--, S (.k) 1. i . v c S F- c S .fki 2 2
CD 0 0 cn 0 -`A Li-..,.17; 00 a_ H LE
>, cn 0 0 o 0 0 -3 cr)
0 --,- +-:: --,„ 4., co a3 co mc 0 0 o a) o 0 o ,-„ _c co ■- :E. "z .z.:-; '5 0_ 0_ 0 c F- I- I- 0- F- I- I- •-• I- I- I- - 1- a i-- < cn 1.- }- in cC 0 1- .-d
ifn
retim
fl.n
t o
f Frio ir
otin
n
D 0
E 0 '-
j LL
D 7)
% D
iff
Col
um
n
C &
F h
uo
1 0/00.0
1%0'0
`I/00•0
rol.IFCC-1
1 %0'09 -
1 %9'9Z-
2006/07 Budget
00.0
o(ro
00'0 I 00'L69‘Lt 7
Z
5,54
6,40
8.00
00'0 1 (o0'ogo'to t)
100'0 I (00'Z9Z'94) 1 (o0'zoe'zzy)
Res
tric
ted
(E) 00'0
00'0
00'0
00'0Z rOCZ
00'991:L 49'E 3,9
88,7
57.0
0 00'L06'96
4,8
67,3
20.0
0 00'91. 9'0LI.
9,1
23,6
02.0
0
134,2
34,5
46.2
7
00'0
00'0
00'0
oo. LLg'LL 00*Z1736Z0`Z (3
,988
,757
.00)
(00'LS6009)
(4,8
67,3
20.0
0)
(188
,870
.00)
(9,5
45,9
04.0
0)
2005/0
6 E
stim
ated
Act
ual
s
Tota
l Fu
nd
Unrestric
ted R
estric
ted c
ol. A
+ B
(A) (B) (C)
100'0
100'0
00'0
255,
320.
00 I
5,4
25,6
76.0
0 00'0
(538
,289
.00)
1 t)0'0 1 (00'170 9
'90 (5
74,7
93.0
0)
00'0
00'0
00'0
230.
120.
00
3,4
90,2
18.0
0 00'0
00'0ZE'L99'17
00'0
94'94L'99Z'9
10,1
34,0
66.1
5 ZZ'ZL1.'9£Z' 4£
O o o
o o o
o o d
o o d o N
1.6 cv
1
1,93
5,45
8.00
a-) o o S' <- coo o0 ai ci -a' , ..r t.- N CO tO ai 05 N: ai cD co co CO CN V) (0 -- Le 4.
(10,
708,
859.
15)
141,0
43,3
30.1
1
I
Obje
ct
ifte
rrin
fin
n Resourc
e C
odes C
odes
n All O
ther Transfers 7281-7283
All O
ther T
ransfe
rs O
ut t
o A
ll O
thers 7
299
Deb
t Ser
vice
D
ebt Service - Interest 7438
Other D
ebt Servic
e - Prin
cip
al 7439
TO
TA
I C
H r
mn ipyn
iiirlin
n T
ran
sfe
rs o
f Ind
irec
t/D
irec
t Su0
00rt
Cos
ts)
)
i
RAN
SFE
RS O
F IN
DIR
ECT/D
IRECT S
UPPO
RT C
OSTS
Transfers of Indirect Costs 7310
Transfe
rs o
f Indirect C
osts -
Interfu
nd 7
350
Transfers of D
irect Support Costs 7370
Transfe
rs o
f D
irect
Support
Costs
- I
nte
rfu
nd 7
38
0
TrIT
AI T
RA
NS
FFR
S nF iN
niR
Fc
-r/D
IREcT
SU
PPO
RT C
OSTS
I
)
]
■ )
,
OTAL,
EXPEN
DIT
URES
o N- o o o E o 0 O LL CD CD 0
(0
c E II'
6 c 06
e 6 0 0
--.9. a:, c6
%0'0
fro6'9
Z -
%0
0
1 %tro
%0'0
1%0'Z
1%o.o
FAL
..,,,,,z o d
%0"0
%0'0
%0'0
1 WTO
rocro I
00'0
00'0 I oo.
z i7L'occ' 1,37
0,74
2.00
00'000'00E
100'0 00'0
1,37
0,74
2.00
I 100'0 100'0
1,67
0,74
2.00
00'0
00'0
00'0
00'0
00'0
Res
tric
ted
(E
) 00'0
00'0
1,37
0,74
2.00
1,37
0,74
2.00
300,
000.
00 1 oo.
o
00'0
1 oo.n7L'oL E'
oo.o
oo.o
00' Zi7L'0L9`
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
00'0
00'0
00'0
00'0
00 "0
20
05
/06
Es
tim
ate
d A
ctu
als
Tota
l Fu
nd
Un
re
stric
te
d R
estric
te
d c
ol.
A +
B
(A
) (B
) (C
)
00'0
00'0 I 0 L'17S9'17L8' L 1,
874,
654.
10 I
300,
000.
00
100'0 00'0 I 00'1. ',V
ete' ti
100"0
100'0 00' 1..1.17'£179'
00'0
00'0
00'0
00'0
00'0
00'0
00'0
00'0
1.34
3.41
1.00
1,34
3,41
1.00
300.
000.
00 00'0
00'0 1.
343.
411.
00 00'0
00'0
1,64
3,41
1.00
0 . O 0
0 d
00'0
00'0
0 o ci
00'0
O o 6
o o c;
o .,- 6 vt c4 C-, In 53
1,24
3.10
o o ei
o o 6
o o ci
o o d
o o ci
o o ci
00'0
o o d
o o ci
o o 6
o o ci
C o C
00'0
1
Obj
ect
la
errin
fin
n R
eso
urc
e C
od
es C
od
es
7
:I:
:
?
_ VT
ER
FUN
D T
RA
NS
FER
S
INTE
RFU
ND
TR
AN
SFE
RS
IN
Fro
m: S
pe
cia
l R
ese
rve
Fu
nd
89
12
From
: Bon
d In
tere
st a
nd
Re
de
mp
tio
n F
un
d 8
91
4
Oth
er
Au
tho
rize
d I
nte
rfu
nd
Tra
nsfe
rs I
n 8
91
9
(al T
nT
AI IN
TF
RF
I IN
D T
RA
NS
FE
RS
IN
.
)
INT
ER
FUN
D T
RA
NS
FER
S O
UT
To
: C
hild
De
ve
lop
me
nt F
un
d 7
61
1
To
: S
pe
cia
l R
ese
rve
F
un
d 7
61
2
To: S
tate
Sch
ool B
uild
ing
Fund
/ C
ou
nty
Sch
oo
l F
acilitie
s F
un
d 7
61
3
To
: D
efe
rre
d M
ain
ten
an
ce
Fu
nd
76
15
To
: C
afe
te
ria
F
un
d 7
61
6
Oth
er
Au
tho
rize
d In
terf
un
d T
ran
sfe
rs O
ut 7
61
9
(hl T
C)T
AI IN
TF
RF
I INn
TRAN
SFER
S (I
NT
1TH
ER S
OU
RC
ES/U
SES
SO
UR
CE
S
Stat
e Ap
porti
onm
ents
E
me
rg
en
cy A
pp
ortio
nm
en
ts 8
93
1
Proc
eeds
Proc
eeds
from
Sal
e/Le
ase-
P
urch
ase
of L
an
d/B
uild
ing
s 8
95
3
Oth
er S
ourc
es
Tran
sfer
s fro
m F
unds
of
La
pse
d/R
eo
rg
an
ize
d D
istr
icts
89
65
Long
-Ter
m D
ebt P
roce
eds
Proc
eeds
from
Cer
tific
ates
o
f P
articip
atio
n 8
97
1
Pro
ce
ed
s f
ro
m C
ap
ita
l L
ea
se
s 8
97
2
Prn
ra
nrIc fro
m I p
acc+
R
pvP
ril is
R
nn
ris
8973
iforn
ia D
ent o
f Edu
catio
n
% D
iff
Col
umn
C &
F /01:1-
1
g 0 6
r,15 7(1—
%0'0
1°/.(---
)T11-1
rhTir-
1 %ThjrT)-
1
r/;(3---1
2006
/07
Budg
et oo.
o 1 00'0
00'0
ocro 00'0
00'0
00'0
00'0
00'0
00'0
Res
tric
ted
(E
) oo.
o 00'0
00'0
00'0
00'0
26,0
86,9
47.0
0 00'0
00'0
00'0
26,0
86,9
47.0
0
25 7
86 9
47.0
0
oo.o
00'0
00'0
00'0
00'0
(26,0
86,9
47.0
0)
00'0
00'0
00'0
(26,0
86,9
47.0
0)
2005
/06
Esti
mat
ed A
ctua
ls
Tota
l Fu
nd
U
nre
stric
te
d R
estric
te
d c
ol.
A+
B
(A
) (B
) (C
)
I oo o
00'0
00'0
00'0
00'0
00'0
100'0
00'0
00'0
00'0
00'0
00'0
00'0
00'0
00'0
EZ'S17911.6't7Z
(6£'961:99E)
00'0
00'0
23,7
51,6
48.8
4
451
648.
84
o 6
00'0
O o o 6
o 0 6
00'0
v.) N Lti .4- co r.-: ..-. .–.
a) CO
CD a) .,-- cr!' CD C0
,I:
N
o 0 6
o 0 6
(23,
751,
648.
84) (111 '9017.
0ZZ'C
Z)
ll
Ob
ject
In
errin
fin
n R
eso
urc
e C
od
es C
od
es
All O
ther Fin
ancin
g Sources 8979
tr.\
TrI
TA
I R
ol
IRC
:FS
.
.
.
US
ES
Tran
sfer
s fr
om F
unds
of
Lapsed/Reorganiz
ed D
istric
ts 7651
All O
ther Financing U
ses 7699
TrY
rill I M
PS
.
.
.•
.
,
. . „ .
:ON
TRIB
UTI
ON
S
Contr
ibutions f
rom
Unrestr
icte
d R
evenues 8
980
Contrib
utio
ns from
Restric
ted R
evenues 8
990
Cate
goric
al Education B
lock G
rant
Transfe
rs 8
995
Cate
gorica
l Fle
xib
ility
Tra
nsf
ers
per
Budget
Act
Sect
ion 1
2.4
0 8
998
1.1
TrI
TA
I r
flA
ITR
IRI !T
in A
1S
.
N
:
.
.
.
i
'OTA
L, O
THER
FIN
AN
CIN
G S
OU
RC
ES/U
SES
(a
-b+
c-d
+e)
O C) o E
■- o 0
O O C) CD C)
% D
iff
Col
umn
C &
F m
eN
I%L*
%9.
69
%8 g
1%9'0
1%£6
1%9'17
1%0'0
1%6'9
1%£' 9
I%z. z 1701.77-
1
-752
,5%
%6' 9Z -
17-1 --,...------,...--,..--,
%0'0
%0 '0
1%0'0
I 20
06/0
7 Bu
dget
169,
872,
996.
00
23,5
36,2
63.0
0 1
81,2
17,5
20.0
0 I
13,6
13,0
45.0
0
288
239
824.
00
174,
894,
833.
86
48,7
16,7
02.9
3 I
20,3
56,5
26.4
8 1 I00'99E
'LL6
100'0 100'0
9,75
4,53
7.00
I
26,0
18,4
96.0
0
I00. 90V9179`g
286
264
892
27
L97
4 93
1.
1 73
.........,_ j
1,37
0,74
2.00
1,67
0,74
2.00
00'0
00'0
00'0
Rest
ricte
d (E
) 00 .
1790'69Z9 22,7
86,2
63.0
0 I I00 . 69Z`179£'99
00.1.91:zs1.
757271776617—
99'L 6
9'b
91.
IE6V.99 .
99L. 93 17,7
08,8
73.4
8 I 00'1,17Z '901.
100'0 00'0
4,08
5,66
4.00
00.9 izsoe .
1.1,
00'996'L 19'E
LZ*9179 KZ 17£
152
769.
27 00'Z17L'O
LE'
00' Z17L'OL9'
00'0
00'0
I26
,08
6,9
47
.00
25 7
86,9
47.0
0
00.ZE6'£11.'196
750,
000.
00
14,8
33,2
51.0
0
2,46
0,86
4.00
179,
158,
047.
00
106,
730,
016.
00
19,9
60,1
35.0
0
2,64
7,65
3.00
871,
147.
00 00'0
00'0
00'CL9'999'9 14
,123
,280
.00
2,02
9,24
2.00
152,
030,
346.
00
L27 12
7,70
1.00
00'0
00'0
00'0
00'0
I(2
6,0
86
,94
7.0
0)
2005
/06
Estim
ated
Act
uals
Tota
l Fun
d U
nre
str
icte
d R
es
tric
ted
co
l. A
+ B
(A
) (B
) (C
)
160,
962,
243.
00 I 1,L71791,
917 .9Z
•
•
71,1
77,2
66.2
0 I
13.3
82,4
61.3
4 I
271,
976,
813.
25
165,
230,
921.
89
,
48,4
48,1
77.0
1
.
18,6
31,5
58.4
7 I I ZL'09617E6
00'0
630.0
0
9.12
8,10
5.42
Z9" ZLZ'OEW
VZ 5,42
5,67
6.00
I ££ .Z09`6LZ' ZLZ
90'699 ZOE
1,87
4,65
4.10
00'1617'£179'1
00'0
00'0
00'0
231,
243.
10
00'990'0 6E'8
N LO
O
o
.4 O
ci
Li:960'491;01
0Z.096.
99C69
174.£99'617t9Z
W999'01. £01..
0 N o
r-
0
4 r- r-.
(.6 o
N
tri
ZL'PLL•99C9
00'0
00'0
ZE9Z
6'99
6Z' bZE'00t7 91.
0£'9ZE'9L0'0£
Z1,-LZ9'Z61:£9
N o
C6 r- o
c4 C.,
CO cNi
00 .96Z*0611£
LO'ELO
'ZZVZI ,
■ ZZ'Z
LI;9£Z' It (28,
125,
506.
81)
0 c! v- ..-.
C') 4- v.) y-
00' 1,1.17 .£t'9.
0 0 c:i
00'0
179 .9179.
69EEZ
-779- "06"1.9V
EZ
0 O N co
C`i In cr) ci in
N 0 r N 0 LO C) cm 6 r- ,- co NCOCI LC) O o a) .- N 1•••• Cs ,-. .,-- O
T--
.
168,
866,
147.
84
0 0 0 0 rs. 1..... ‘—' 0001••• 4 o 4 csi o o d C) Lc) CO CO CO CO CO CO N N CD CO cd ai <- 05 .,- C') (C co .4 cm 0 CO N I, - CO csi cO mi c.•.i O ,- ,..
LC) C I', 0 6 O CO LO T" V.
co in Lc) o) CO 01 - .,-. .t- .L-
- - -
,
141,
043,
330.
11
27.8
22,8
17.7
3 0
v.) 4 (V
0
0
0 0 0
0 0 o
g
C •:1- (C
r- C.
(23,
220,
405.
74)
Obj
ect
na
ertrin
tin
n Fu
ncti
on
Co
des C
od
es
.
1
i
1
A.
RE
VE
NU
ES
1)
Re
ve
nu
e L
imit S
ou
rce
s 80
10-8
099
2)
Fe
de
ra
l R
eve
nu
e 81
00-8
299
3)
Oth
er S
ta
te
R
eve
nu
e 83
00-8
599
4)
Oth
er L
oca
l R
eve
nu
e 86
00-8
799
RI
TrI
TAI
PPVFAII
IFC
J
■
■
)
)
B. E
XPEN
DIT
UR
ES (O
bjec
ts 1
000-
7999
)
1)
In
stru
ctio
n 10
00-1
999
2)
Instr
uctio
n -
Re
late
d S
erv
ice
s 20
00-2
999
3)
Pu
pil S
ervice
s 30
00-3
999
4)
An
cilla
ry S
ervic
es 40
00-4
999
5)
Co
mm
un
ity S
ervic
es 50
00-5
999
6)
En
te
rp
rise
6000
-699
9
7)
Ge
ne
ra
l A
dm
inis
tra
tio
n 70
00-7
999
8)
Pla
nt S
ervice
s 80
00-8
999
9)
Oth
er O
utg
o 9000-9999 Ex
cept
TrITAI PYPFAIN
TI !PPR 761
0-76
99
.
2
.
.
.
.
C. E
XCES
S (D
EFIC
IEN
CY)
OF
REV
ENU
ES
OVE
R E
XPEN
DIT
UR
ES B
EFO
RE
OTH
ER
FIN
Ata
tIN
(1 S
CIIIP
CF
S a
rm ii
sFs
(As
- R10
1
)
)
)
)
)
)
1
.
.
.
D. O
THER
FIN
AN
CIN
G S
OU
RC
ES/U
SES
1) In
terfu
nd T
rans
fers
a)
Tra
nsfe
rs In
8910
-892
9
b)
Tra
nsfe
rs O
ut 76
10-7
629
2) O
ther
Sou
rces
/Use
s
a)
So
urce
s 89
30-8
979
b)
Use
s 76
30-7
699
3) C
on
trib
utio
ns 89
80-8
999
4 TO
TAL
OTH
ER F
INAN
CIN
G S
OU
RC
ES/U
SES
alifo
rnia
Dent
of
Education
D
D E
D LL- O
O
0
0 0 0
D E °
(..)
'7 CO C C CO CO
% D
iff
Col
umn
C &
F
1_ -2
444.
3%
OCs Csl
1 %0'00 I. -
1 %z.
1%0'0
1 %z. y
1 %E.Lz
%0'004-
1
1%o.
00
1%0'0
ho'o
1%0'0
ho.o
%CIO
%0'0
ho.
o
2006
/07
Bud
get
£L
' 1E6 tiL9
Et7'9LV9Z 1'9 1 0
00
6,12
5,37
5.43
I 100'0
£17.9LC
9Z1'9 I
L;Loc'oo9V.
00'0
oo.o 1 000
100'0
100'0 1 0
00
00'0
00'0
1 00.0
9 I71
7=---
Res
tric
ted
(E
)
634
69'901'96Z
00'0
293,
103.
89 00'0
293,
103.
89
927,
281.
62 00'0
00'0
00'0
00'0
00'0
00'0
00'0
00'0
00'0
927
281.
62
1,04
0,75
4.00
5,83
2,27
1.54
00'0
5,83
2,27
1.54
00'0
179'LLZ'zar9 6,87
3,02
5.54
00'0
00'0
00'0
00'0
00'0
00'0
00'0
00'0
00'0
179'9ZO'C
L97 -
2005
/06
Est
imat
ed A
ctua
ls
Tot
al F
und
Un
restr
icte
d R
estr
icte
d c
ol. A
+ B
(A
) (B
) (C
)
71 4
45.9
8 1.17'
( 00'096'1761.)
W139'961'9
00'0
117' 1Z8'961'9
£17'9LC9Z1'9
00'000'031
91'CL6'17171
00'0
00
0
00'0
00'0
00'0
00'0
00'0
5,86
0,40
2.25
I
(4,6
73,8
57.9
7) 99'116'191'9
.
.
(194
,950
.00)
.
.
4,96
6,96
1.86
0.0
0
4.96
6.96
1.86
293,
103.
89
.
00'0
00'0
00'0
00'0
00'0
00'0
00'0
00'0 0.0
0
293.
103.
89
•
66'1147'30917
co to CD m co
C) CNI csi 1.-
00'0 ... 0 U) LC) 0 LO 0 o6 LO m c0 CO C) a C.1 04 CV " +- .s--
7 LI1
r 0.1 csi V) ...s°3 ...
0 co 0 .s- c5 () co 1.... 0 CO ci ..:i Csl V .- A--
0 0 d
0 0 0 0 o6
0 0 0
0 0 O
0 0 d
0 CD 0 CO OM
CO 0.1 r...: O C
LO Ili
■
Obj
ect
De
sc
rin
tio
n F
un
ctio
n C
od
es C
od
es
i
)
i
i !
E. N
ET
INC
RE
AS
E (D
EC
RE
AS
E) I
N F
UN
D
BA
LAN
CE
(C +
D41
.- CO 10 ‘-- NCO 0) 0 0 0 LI) 0 CO
CO CO Ca N-- N- OD CO 01 N- N- N- I,- ‘C--- 17- N- N- I,- r.. N- N- N- N- M CD CO CO CO 01 0) 0) CD 0) C7) 0) 01 CO
en C a) E U) a) > C 4..7...
o co .- a..) LT. a.) 0 ._ r.c. u, Jo + a) 0 c 0 ..._... L, .-.. 0 .CIS c.T -Cr)
N-- CD C "C 0 E ,... CO a) P
_ 0 ,---- LL Tel 0 -0 ...` 0 + CI) + M C a) C-
CO CO 0
a) N 3
--- c la c W -0 0 0 To 2 cc
C m co W 4,5
0 -?-1 o) a) o) ca 2 m c 8 „., >^ co 2)
ui as R3 en )5 c c c as c = - a- =
-- 7) a) 0 o Lu -0 . ce m D o < E c --) L5 5) '5
c = o
E ti E
W 0 -.a < -o
r -cs , E . -2 . c3) ai ._ ca a) CO a) .c < 0 co 0 lo
CO 0
C .,- r, CIS 0 0 0 L- 0 -..., CI) C c rn 03 c 0
a. x a) 0 -0 'CS -0 C gP. '''' *--
Z u_ >, .= >, a) o 0 .- o) W 1 I e 2 f X .122 .9.. 2 C
49 ccu ra" cnc 2 a --, m a.) co co co to o) ,_
,... -17; c 0 c - 5 -5 cr
-C, T,-, o ' .72 2 _3 >. c c c co 0 -,,, ca < E it. - o m co
. , T, , st..3. ...-..., cp ..,, 0) 0) o) 0 ,, a) a -co 0 0 en > )..- "- 1-) c '-'-' (7) (7) a - -0 o ..c — c co c CO 7 0 .- -0 CI 0 CD 0 EL) — CD ST a) a) 0 '2 -.E. c c - - - c
E m cc - co - -d 0 _1 co m co 0 m m « < 0 < i3 Z
o mo _o 0 -o a) LIJ 0 13 U ii)- M
17: ..:, .--.. Fs? u. ,_
u:
0
0
o 0)
CO .0 O O N CO
CD O ir) 0 O N
Estim
ated
Act
uals
o O O
co
a) Co0)
O
0
Tota
l, Le
gally
Res
trict
ed B
alan
ce
O
ti 0)
0 N
0 C o
Q No -0 0 < -o a) a) c
c — T2 g
CD C or) a)
0 5-2 7, u) a)
>,
0) -) CO
a) - J
_o
C CD O ° D a) va u) 0
C CO CU
ox-- 00
o E o L 0 o
CO 0)
July 1 Budget (Single Adoption) San Jose Unified
Charter Schools Special Revenue Fund
43 69666 0000000 Santa Clara County Expenditures by Object Form 09
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
A. REVENUES
1) Revenue Limit Sources 8010-8099
2) Federal Revenue 8100-8299
3) Other State Revenue 8300-8599
4) Other Local Revenue 8600-8799
5) TOTAL, REVENUES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
B. EXPENDITURES
1) Certificated Salaries 1000-1999
2) Classified Salaries 2000-2999
3) Employee Benefits 3000-3999
4) Books and Supplies 4000-4999
5) Services and Other Operating Expenditures 5000-5999
6) Capital Outlay 6000-6999
7) Other Outgo (excluding Transfers of Indirect/Direct 7100-7299, Support Costs) 7400-7499
8) Transfers of Indirect/Direct Support Costs 7300-7399
9) TOTAL, EXPENDITURES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 0.0%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In 8910-8929
b) Transfers Out 7610-7629
2) Other Sources/Uses a) Sources 8930-8979
b) Uses 7630-7699
3) Contributions 8980-8999
4) TOTAL, OTHER FINANCING SOURCES/USES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Charter Schools Special Revenue Fund
Expenditures by Object 43 69666 0000000
Form 09
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
E. NET INCREASE (DECREASE) IN FUND
BALANCE (C + D4) 0.00 0.00 0.0%
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (F1 a + Fl b)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + Fl e)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775
Other Designations 9780
c) Undesignated Amount 9790
d) Unappropriated Amount 9790
254,684.91 0.00 -100.0%
0.00 0.00 0.0%
254,684.91 0.00 -100.0%
(254,684.91) 0.00 -100.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00
0.00
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified
Charter Schools Special Revenue Fund
43 69666 0000000 Santa Clara County Expenditures by Object Form 09
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Bud et
Percent Difference
G. ASSETS . 1) Cash
a) in County Treasury 9110 0.00
1) Fair Value Adjustment to Cash in County Treasury 9111 0.00
b) in Banks 9120 0.00
c) in Revolving Fund 9130 0.00
d) with Fiscal Agent 9135 0.00
e) collections awaiting deposit 9140 0.00
2) Investments 9150 0.00
3) Accounts Receivable 9200 0.00
4) Due from Grantor Government 9290 0.00
5) Due from Other Funds 9310 0.00
6) Stores 9320 0.00
7) Prepaid Expenditures 9330 0.00
8) Other Current Assets 9340 0.00
9) Fixed Assets 9400
10) TOTAL, ASSETS 0.00
H. LIABILITIES
1) Accounts Payable 9500 0.00
2) Due to Grantor Governments 9590 0.00
3) Due to Other Funds 9610 0.00
4) Current Loans 9640 0.00
5) Deferred Revenue 9650 0.00
6) Long-Term Liabilities 9660
7 TOTAL, LIABILITIES 0.00
I. FUND EQUITY
Ending Fund Balance, June 30 _(must agree with line F2) (G10 - H7) 0.00
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Charter Schools Special Revenue Fund
Expenditures by Object 43 69666 0000000
Form 09
Description Resource Codes Ob'ect Codes 2005/06
Estimated Actuals 2006/07 Bud et
Percent Difference
REVENUE LIMIT SOURCES
Principal Apportionment State Aid - Current Year 8011 0.00 0.00 0.0%
Charter Schools General Purpose Entitlement - State Aid 8015 0.00 0.00 0.0%
State Aid - Prior Years 8019 0.00 0.00 0.0%
Revenue Limit Transfers
Unrestricted Revenue Limit Transfers - Current Year 0000 8091 0.00 0.00 0.0%
All Other Revenue Limit Transfers - Current Year All Other 8091
Property Taxes Transfers 8097
Revenue Limit Transfers - Prior Years 8099
TOTAL, REVENUE LIMIT SOURCES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
FEDERAL REVENUE
Maintenance and Operation 8110
Special Education Entitlement 8181
Special Education Discretionary Grants 8182
Child Nutrition Programs 8220
Interagency Contracts Between LEAs 8285
3000-3299, 4000-4139, NCLB / IASA 4201-4215, 4610, 5510 8290
Vocational and Applied Technology Education 3500-3699 8290
Safe and Drug Free Schools 3700-3799 8290
JTPA / W IA 5600-5625 8290
Other Federal Revenue All Other 8290
TOTAL, FEDERAL REVENUE
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
OTHER STATE REVENUE
Other State Apportionments
Special Education Master Plan Current Year 6500 8311
Prior Years 6500 8319
Gifted and Talented Pupils 7140 8311
Home-to-School Transportation 7230-7235 8311
School Improvement Program 7260-7265 8311
Economic Impact Aid 7090-7091 8311
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
Califomia Dept of Education
July 1 Budget (Single Adoption) San Jose Unified
Charter Schools Special Revenue Fund
43 69666 0000000 Santa Clara County Expenditures by Object Form 09
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
Special Education Transportation
All Other State Apportionments - Current Year
All Other State Apportionments - Prior Years
Year Round School Incentive
Class Size Reduction, K-3
Class Size Reduction, Grade Nine
Charter Schools Categorical Block Grant
Child Nutrition Programs
Mandated Costs Reimbursements
State Lottery Revenue
Miller Unruh Reading Program
Demo Program, Reading & Math
Instructional Materials
Staff Development
Tenth Grade Counseling
Educational Technology Assistance Grants
School Based Coordination Program
Drug/Alcohol/Tobacco Funds
Healthy Start
Class Size Reduction Facilities
Pupil Retention Block Grant
School Community Violence Prevention Grant
Teacher Credentialing Block Grant
Professional Development Block Grant
Targeted Instructional Improvement Block Grant
School and Library Improvement Block Grant
All Other State Revenue
TOTAL, OTHER STATE REVENUE
7240
7200
7050
7155, 7156, 7157, 7158, 7160, 7170, 7180
7292, 7294, 7295, 7305, 7315
7375
7100-7125
7250
6605-6680
6240-6245
6200
7390
7391
7392
7393
7394
7395
All Other
8311 0.00 0.00 0.0%
8311 0.00 0.00 0.0%
8319 0.00 0.00 0.0%
8425 0.00 0.00 0.0%
8434 0.00 0.00 0.0%
8435
8480
8520
8550
8560
8590
8590
8590
8590
8590
8590
8590
8590
8590
8590
8590
8590
8590
8590
8590
8590
8590
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 am am
0.00 0.00 ao%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
Califomia Dept of Education . .
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Charter Schools Special Revenue Fund
Expenditures by Object 43 69666 0000000
Form 09
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
OTHER LOCAL REVENUE
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
Child Development Parent Fees
Transportation Fees From Individuals
Transportation Services
Interagency Services
All Other Fees and Contracts
All Other Local Revenue
Tuition
Transfers from Sponsoring LEAs to Charter Schools in Lieu of Property Taxes
All Other Transfers In
Transfers Of Apportionments Special Education SELPA Transfers From Districts
From County Offices
From JPAs
Other Transfers of Apportionments From Districts
From County Offices
From JPAs
All Other Transfers In From All Others
TOTAL, OTHER LOCAL REVENUE
7230, 7240
6500
6500
6500
All Other
All Other
All Other
8631 0.00 0.00 0.0%
8632 0.00 0.00 0.0%
8634 0.00 0.00 0.0%
8639
8650
8660
8662
8673
8675
8677
8677
8689
8699
8710
8780
8781-8783
8791
8792
8793
8791
8792
8793
8799
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
TOTAL, REVENUES 0.00 0.00 0.0%
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified
Charter Schools Special Revenue Fund
43 69666 0000000 Santa Clara County Expenditures by Object Form 09
Description Resource Codes Ob'ect Codes 2005/06
Estimated Actuals 2006/07 Bud. et
Percent Difference
CERTIFICATED SALARIES
Teachers' Salaries 1100
Certificated Pupil Support Salaries 1200
Certificated Supervisors' and Administrators' Salaries 1300
Other Certificated Salaries 1900
TOTAL, CERTIFICATED SALARIES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
CLASSIFIED SALARIES
Instructional Aides' Salaries 2100
Classified Support Salaries 2200
Classified Supervisors' and Administrators' Salaries 2300
Clerical, Technical and Office Salaries 2400
Other Classified Salaries 2900
TOTAL, CLASSIFIED SALARIES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
EMPLOYEE BENEFITS
STRS 3101-3102
PERS 3201-3202
OASDI/Medicare/Alternative 3301-3302
Health and Welfare Benefits 3401-3402
Unemployment Insurance 3501-3502
Workers' Compensation 3601-3602
Retiree Benefits 3701-3702
PERS Reduction 3801-3802
Other Employee Benefits 3901-3902
TOTAL, EMPLOYEE BENEFITS
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
BOOKS AND SUPPLIES
Approved Textbooks and Core Curricula Materials 4100
Books and Other Reference Materials 4200
Materials and Supplies 4300
Noncapitalized Equipment 4400
Food 4700
TOTAL, BOOKS AND SUPPLIES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
Califomia Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Charter Schools Special Revenue Fund
Expenditures by Object 43 69666 0000000
Form 09
Descri m Resource Codes Object Codes 2005/06
Estimated Actuals
0.00
2006/07 Budget
0.00
Percent Difference
0.0%
SERVICES AND OTHER OPERATING EXPENDITURES
Travel and Conferences 5200
Dues and Memberships 5300 0.00 0.00 0.0%
Insurance 5400 - 5450 0.00 0.00 0.0%
Operations and Housekeeping Services 5500
Rentals, Leases, Repairs, and Noncapitalized Improvements 5600
Transfers of Direct Costs 5710
Transfers of Direct Costs - Interfund 5750
Professional/Consulting Services and Operating Expenditures 5800
Communications 5900
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
CAPITAL 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
TOTAL, CAPITAL OUTLAY
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
OTHER OUTGO (excluding Transfers of Indirect/Direct Support Costs)
Tuition Tuition for Instruction Under Interdistrict Attendance Agreements 7110
Tuition, Excess Costs, and/or Deficit Payments Payments to Districts 7141
Payments to County Offices 7142
Payments to JPAs 7143
Other Transfers Out
All Other Transfers 7281-7283
All Other Transfers Out to All Others 7299
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified
Charter Schools Special Revenue Fund
43 69666 0000000 Santa Clara County Expenditures by Object Form 09
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent
_ Difference
Debt Service
Debt Service - Interest 7438
Other Debt Service - Principal 7439
TOTAL, OTHER OUTGO (excluding Transfers of Indirect/Direct Support Costs)
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
TRANSFERS OF INDIRECT/DIRECT SUPPORT COSTS
Transfers of Indirect Costs 7310
Transfers of Indirect Costs - Interfund 7350
Transfers of Direct Support Costs 7370
Transfers of Direct Support Costs - Interfund 7380
TOTAL, TRANSFERS OF INDIRECT/DIRECT SUPPORT COSTS
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
TOTAL, EXPENDITURES 0.00 0.00 0.0%
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Charter Schools Special Revenue Fund
Expenditures by Object 43 69666 0000000
Form 09
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
Other Authorized Interfund Transfers In 8919 0.00 0.00 0.0%
(a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.0%
INTERFUND TRANSFERS OUT
Other Authorized Interfund Transfers Out 7619
(b) TOTAL, INTERFUND TRANSFERS OUT
0.00 0.00 0.0%
0.00 0.00 0.0%
OTHER SOURCES/USES
SOURCES
Long-Term Debt Proceeds
Proceeds from Capital Leases 8972
All Other Financing Sources 8979
(c) TOTAL, SOURCES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
USES
All Other Financing Uses 7699
(d) TOTAL, USES
0.00 0.00 0.0%
0.00 0.00 0.0%
CONTRIBUTIONS
Contributions from Unrestricted Revenues 8980
Contributions from Restricted Revenues 8990
Categorical Education Block Grant Transfers 8995
Categorical Flexibility Transfers per Budget Act Section 12.40 8998
(e) TOTAL, CONTRIBUTIONS
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.0CI OM 0.0%
0 it O 0.00 0.0%
TOTAL, OTHER FINANCING SOURCES/USES (a-b+c-d+e) 0.00 0.130 0.0%
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified
Charter Schools Special Revenue Fund
43 69666 0000000 Santa Clara County Expenditures by Function Form 09
Description Function Codes Object Codes
8010-8099
2005/06 Estimated Actuals
0.00
2006/07 Budget
0.00
Percent Difference
0.0%
A. REVENUES
1) Revenue Limit Sources
2) Federal Revenues
3) Other State Revenues
4) Other Local Revenues
5 TOTAL REVENUES
8100-8299 0.00 0.00 0.0%
8300-8599 0.00 0.00 0.0%
8600-8799 0.00 0.00 0.0%
0.00 0.00 0.0%
B. EXPENDITURES (Objects 1000-7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
8) Plant Services
9) Other Outgo
10) TOTAL, EXPENDITURES
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7000-7999
8000-8999
9000-9999 Except
7610-7699
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 0.0%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses
a) Sources
b) Uses
3) Contributions -
4) TOTAL, OTHER FINANCING SOURCES/USES
8910-8929
7610-7629
8930-8979
7630-7699
8980-8999
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Charter Schools Special Revenue Fund
Expenditures by Function 43 69666 0000000
Form 09
Description Function Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
0.00
Percent Difference
0.0% E. NET INCREASE (DECREASE) IN FUND
BALANCE (C + D4) 0.00
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (Fl a + F1 b)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + F1 e)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of
Investments and Cash in County Treasury 9775
Other Designations (by Resource/Object) 9780
c) Undesignated Amount 9790
d) Unappropriated Amount 9790
254,684.91 0.00 -100.0%
0.00 0.00 0.0%
254,684.91 0.00 -100.0%
(254,684.91) 0.00 -100.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00
0.00
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Charter Schools Special Revenue Fund
Exhibit: Legally Restricted Balance Detail (Object 9740) 43 69666 0000000
Form 09
2005/06 2006/07 Resource Description Estimated Actuals Budget
Total, Legally Restricted Balance 0.00 0.00
California Dept of Education SACS Financial Reporting Software - 2006.1.0 File: FUND-B (Rev 04/26/2006) Page 13
July 1 Budget (Single Adoption) San Jose Unified Adult Education Fund 43 69666 0000000 Santa Clara County Expenditures by Object Form 11
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
A. REVENUES
1) Revenue Limit Sources 8010-8099
2) Federal Revenue 8100-8299
3) Other State Revenue 8300-8599
4) Other Local Revenue 8600-8799
5 TOTAL, REVENUES
5,175,567.00 5,620,444.00 8.6%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
5,175,567.00 5,620,444.00 8.6%
B. EXPENDITURES
1) Certificated Salaries 1000-1999
2) Classified Salaries 2000-2999
3) Employee Benefits 3000-3999
4) Books and Supplies 4000-4999
5) Services and Other Operating Expenditures 5000-5999
6) Capital Outlay 6000-6999
7) Other Outgo (excluding Transfers of Indirect/Direct 7100-7299, Support Costs) 7400-7499
8) Transfers of Indirect/Direct Support Costs 7300-7399
9) TOTAL, EXPENDITURES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
5,175,567.00 5,620,444.00 8.6%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
5 175 567.00 5 620 444.00 8.6%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 0.0%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In 8910-8929
b) Transfers Out 7610-7629
2) Other Sources/Uses a) Sources 8930-8979
b) Uses 7630-7699
3) Contributions 8980-8999
4) TOTAL, OTHER FINANCING SOURCES/USES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Adult Education Fund
Expenditures by Object 43 69666 0000000
Form 11
Description Resource Codes Object Codes 2005/06
Estimated Actuals
0.00
2006/07 Bud . et
0.00
Percent Difference
0.0% E. NET INCREASE (DECREASE) IN FUND
BALANCE (C + D4)
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (Fla + Fl b)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + Fl e)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775
Other Designations 9780
c) Undesignated Amount 9790
d) Unappropriated Amount 9790
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00
0.00
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified Adult Education Fund 43 69666 0000000 Santa Clara County Expenditures by Object Form 11
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
G. ASSETS . 1) Cash
a) in County Treasury 9110 0.00
1) Fair Value Adjustment to Cash in County Treasury 9111 0.00
b) in Banks 9120 0.00
c) in Revolving Fund 9130 0.00
d) with Fiscal Agent 9135 0.00
e) collections awaiting deposit 9140 0.00
2) Investments 9150 0.00
3) Accounts Receivable 9200 0.00
4) Due from Grantor Government 9290 0.00
5) Due from Other Funds 9310 0.00
6) Stores 9320 0.00
7) Prepaid Expenditures 9330 0.00
8) Other Current Assets 9340 0.00
9) Fixed Assets 9400
10 TOTAL, ASSETS 0.00
H. LIABILITIES
1) Accounts Payable 9500 0.00
2) Due to Grantor Governments 9590 0.00
3) Due to Other Funds 9610 0.00
4) Current Loans 9640 0.00
5) Deferred Revenue 9650 0.00
6) Long-Term Liabilities 9660
7) TOTAL, LIABILITIES 0.00
I. FUND EQUITY
Ending Fund Balance, June 30 (must agree with line F2) (G10 - H7) 0.00
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Adult Education Fund Expenditures by Object
43 69666 0000000 Form 11
Descri .tion Resource Codes Ob'ect Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
REVENUE LIMIT SOURCES
Principal Apportionment State Aid - Current Year
State Aid - Prior Years
Revenue Limit Transfers
Unrestricted Revenue Limit Transfers - Current Year
All Other Revenue Limit Transfers - Current Year
Revenue Limit Transfers - Prior Years
TOTAL, REVENUE LIMIT SOURCES
0000
All Other
8011
8019
8091
8091
8099
5,175,567.00 5,620,444.00 8.6%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
5,175,567.00 5,620,444.00 8.6%
FEDERAL REVENUE
Interagency Contracts Between LEAs
NCLB / IASA
Vocational and Applied Technology Education
Safe and Drug Free Schools
JTPA / WIA
Other Federal Revenue
TOTAL, FEDERAL REVENUE
3000-3299, 4000-4139, 4201-4215, 4610, 5510
3500-3699
3700-3799
5600-5625
All Other
8285
8290
8290
8290
8290
8290
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0,00 0.00 10%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
OTHER STATE REVENUE
All Other State Revenue
TOTAL, OTHER STATE REVENUE
8590 0.00 0.00 0.0%
0.00 0.00 0.0%
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified Adult Education Fund 43 69666 0000000 Santa Clara County Expenditures by Object Form 11
Descritp ion Resource Codes Ob'ect Codes 2005/06
Estimated Actuals 2006/07 Bud et
Percent Difference
OTHER LOCAL REVENUE
Other Local Revenue
Sales Sale of Equipment/Supplies
Leases and Rentals
Interest
Net Increase (Decrease) in the Fair Value of Investments
Fees and Contracts Adult Education Fees
Interagency Services
Other Local Revenue
All Other Local Revenue
Tuition
TOTAL, OTHER LOCAL REVENUE
8631
8650
8660
8662
8671
8677
8699
8710
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
TOTAL, REVENUES 5 175 567.00 5 620 444.00 8.6%
California Dept of Education • —
July 1 Budget (Single Adoption) San Jose Unified Adult Education Fund 43 69666 0000000 Santa Clara County Expenditures by Object Form 11
Descri .tion Resource Codes Ob'ect Codes 2005/06
Estimated Actuals 2006/07 Bud et
Percent Difference
CERTIFICATED SALARIES
Teachers' Salaries 1100 0.00 0.00 0.0%
Certificated Pupil Support Salaries 1200 0.00 0.00 0.0%
Certificated Supervisors' and Administrators' Salaries 1300 0.00 0.00 0.0%
Other Certificated Salaries 1900 0.00 0.00 0,0%
TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.0%
CLASSIFIED SALARIES
Instructional Aides' Salaries 2100
Classified Support Salaries 2200
Classified Supervisors' and Administrators' Salaries 2300
Clerical, Technical and Office Salaries 2400
Other Classified Salaries 2900
TOTAL, CLASSIFIED SALARIES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
EMPLOYEE BENEFITS
STRS 3101-3102
PERS 3201-3202
OASDI/Medicare/Alternative 3301-3302
Health and Welfare Benefits 3401-3402
Unemployment Insurance 3501-3502
Workers' Compensation 3601-3602
Retiree Benefits 3701-3702
PERS Reduction 3801-3802
Other Employee Benefits 3901-3902
TOTAL EMPLOYEE BENEFITS
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
BOOKS AND SUPPLIES
Approved Textbooks and Core Curricula Materials 4100
Books and Other Reference Materials 4200
Materials and Supplies 4300
Noncapitalized Equipment 4400
TOTAL, BOOKS AND SUPPLIES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
California Dept of Education , _
July 1 Budget (Single Adoption) San Jose Unified Adult Education Fund 43 69666 0000000 Santa Clara County Expenditures by Object Form 11
Descri i bon Resource Codes Ob'ect Codes 2005/06
Estimated Actuals 2006/07 Bud. et
Percent Difference
SERVICES AND OTHER OPERATING EXPENDITURES
Travel and Conferences 5200 0.00 0.00 0.0%
Dues and Memberships 5300
Insurance 5400 - 5450
Operations and Housekeeping Services 5500
Rentals, Leases, Repairs, and Noncapitalized Improvements 5600
Transfers of Direct Costs 5710
Transfers of Direct Costs - Interfund 5750
Professional/Consulting Services and Operating Expenditures 5800
Communications 5900
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
5,175,567.00 5,620,444.00 8.6%
0.00 0.00 0.0%
5,175,567.00 5,620,444.00 8.6%
CAPITAL OUTLAY
Land 6100
Land Improvements 6170
Buildings and Improvements of Buildings 6200
Equipment 6400
Equipment Replacement 6500
TOTAL, CAPITAL OUTLAY
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
OTHER OUTGO (excluding Transfers of Indirect/Direct Support Costs)
Tuition
Tuition, Excess Costs, and/or Deficit Payments Payments to Districts 7141
Payments to County Offices 7142
Payments to JPAs 7143
Debt Service
Debt Service - Interest 7438
Other Debt Service - Principal 7439
TOTAL, OTHER OUTGO (excluding Transfers of Indirect/Direct Support Costs)
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Adult Education Fund
Expenditures by Object 43 69666 0000000
Form 11
Description Resource Codes Ob'ect Codes 2005/06
Estimated Actuals 2006/07 Bud • et
Percent Difference
TRANSFERS OF INDIRECT/DIRECT SUPPORT COSTS
Transfers of Indirect Costs - Interfund 7350
Transfers of Direct Support Costs 7370
Transfers of Direct Support Costs - Interfund 7380
TOTAL, TRANSFERS OF INDIRECT/DIRECT SUPPORT COSTS
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
TOTAL EXPENDITURES 5,175,567.00 5,620,444.00 8.6%
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
Other Authorized Interfund Transfers In 8919
(a) TOTAL, INTERFUND TRANSFERS IN
0.00 0.00 0.0%
0.00 0.00 0.0%
INTERFUND TRANSFERS OUT
To: State School Building Fund/ County School Facilities Fund 7613
Other Authorized Interfund Transfers Out 7619
(b) TOTAL, INTERFUND TRANSFERS OUT
0.00 • 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
Califomia Dept of Education
July 1 Budget (Single Adoption) San Jose Unified Adult Education Fund 43 69666 0000000 Santa Clara County Expenditures by Object Form 11
Description Resource Codes Object Codes .
2005/06 Estimated Actuals
0.00
2006/07 Budget
0.00
Percent Difference
0.0%
OTHER SOURCES/USES
SOURCES
Other Sources
Transfers from Funds of
Lapsed/Reorganized Districts 8965
Long-Term Debt Proceeds
Proceeds from Certificates of Participation 8971
Proceeds from Capital Leases 8972
All Other Financing Sources 8979
(c) TOTAL, SOURCES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
USES
Transfers from Funds of Lapsed/Reorganized Districts 7651
All Other Financing Uses 7699
(d) TOTAL, USES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
CONTRIBUTIONS
Contributions from Unrestricted Revenues 8980
Contributions from Restricted Revenues 8990
Categorical Education Block Grant Transfers 8995
(e) TOTAL, CONTRIBUTIONS
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
TOTAL, OTHER FINANCING SOURCES/USES (a-b+c-d+e) 0.00 0.00 0.0%
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Adult Education Fund
Expenditures by Function 43 69666 0000000
Form 11
Descri&L.m Function Codes Object Codes
8010-8099
2005/06 Estimated Actuals
5,175,567.00
2006/07 Budget
5,620,444.00
Percent Difference
8.6%
A. REVENUES
1) Revenue Limit Sources
2) Federal Revenues
3) Other State Revenues
4) Other Local Revenues
5) TOTAL REVENUES
8100-8299 0.00 0.00 0.0%
8300-8599
8600-8799
0.00 0.00 0.0%
0.00 0.00 0.0%
5,175,567.00 5,620,444.00 8.6%
B. EXPENDITURES (Objects 1000-7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
8) Plant Services
9) Other Outgo
10) TOTAL, EXPENDITURES
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7000-7999
8000-8999
9000-9999 Except
7610-7699
0.00 0.00 0.0%
5,175,567.00 5,620,444.00 8.6%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
5 175 567 00 5,620,444.00 8.6%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 0.0%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES
8910-8929
7610-7629
8930-8979
7630-7699
8980-8999
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
California Dept of Education . _ _
July 1 Budget (Single Adoption) San Jose Unified
Adult Education Fund
43 69666 0000000 Santa Clara County Expenditures by Function Form 11
Description Function Codes Object Codes 2005/06
Estimated Actuals
0.00
2006/07 Budget
0.00
Percent Difference
0.0%
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (Fl a + F1 b)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + Fle)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of
Investments and Cash in County Treasury 9775
Other Designations (by Resource/Object) 9780
c) Undesignated Amount 9790
d) Unappropriated Amount 9790
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00
0.00
California Dept of Education • . -
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Adult Education Fund
Exhibit: Legally Restricted Balance Detail (Object 9740) 43 69666 0000000
Form 11
2005/06 2006/07 Resource Description Estimated Actuals Budget
Total, Legally Restricted Balance 0.00 0.00
California Dept of Education SACS Financial Reporting Software - 2006.1.0 File: FUND-B (Rev 04/26/2006) Page 12
July 1 Budget (Single Adoption) San Jose Unified Child Development Fund 43 69666 0000000 Santa Clara County Expenditures by Object Form 12
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
A. REVENUES
1) Revenue Limit Sources 8010-8099 0.00 0.00 0.0%
2) Federal Revenue 8100-8299 8,224.00 10,343.00 25.8%
3) Other State Revenue 8300-8599 1,932,206.00 2,034,793.00 5.3%
4) Other Local Revenue 8600-8799
5) TOTAL, REVENUES
0.00 0.00 0.0%
1 940,430.00 2 045 136.00 5.4%
B. EXPENDITURES
1) Certificated Salaries 1000-1999
2) Classified Salaries 2000-2999
3) Employee Benefits 3000-3999
4) Books and Supplies 4000-4999
5) Services and Other Operating Expenditures 5000-5999
6) Capital Outlay 6000-6999
7) Other Outgo (excluding Transfers of Indirect/Direct 7100-7299,
Support Costs) 7400-7499
8) Transfers of Indirect/Direct Support Costs 7300-7399
9) TOTAL, EXPENDITURES
739,578.81 767,666.00 3.8%
409,167.10 484,137.00 18.3%
503,598.63 578,077.00 14.8%
40,792.00 13,098.00 -67.9%
404,475.46 402,557.00 -0.5%
0.00 0.00 0.0%
0.00 0.00 0.0%
142,818.00 99,601.00 -30.3%
2,240,430.00 2,345,136.00 4.7%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES A5 - B9) (300,000.00) (300,000.00) 0.0%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In 8910-8929
b) Transfers Out 7610-7629
2) Other Sources/Uses
a) Sources 8930-8979
b) Uses 7630-7699
3) Contributions 8980-8999
4 TOTAL OTHER FINANCING SOURCES/USES
300,000.00 300,000.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
300 000.00 300 000.00 0.0%
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Child Development Fund Expenditures by Object
43 69666 0000000 Form 12
Descriem Resource Codes Object Codes 2005/06
Estimated Actuals
0.00
2006/07 Budget
0.00
Percent Difference
0.0% E. NET INCREASE (DECREASE) IN FUND
BALANCE (C + D4)
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (Fl a + F 1 b)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + F1e)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775
Other Designations 9780
c) Undesignated Amount 9790
d) Unappropriated Amount 9790
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00
0.00
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified Child Development Fund 43 69666 0000000 Santa Clara County Expenditures by Object Form 12
Description Resource Codes Ob'ect Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
G. ASSETS . 1) Cash
a) in County Treasury 9110 0.00
1) Fair Value Adjustment to Cash in County Treasury 9111 0.00
b) in Banks 9120 0.00
c) in Revolving Fund 9130 0.00
d) with Fiscal Agent 9135 0.00
e) collections awaiting deposit 9140 0.00
2) Investments 9150 0.00
3) Accounts Receivable 9200 0.00
4) Due from Grantor Government 9290 0.00
5) Due from Other Funds 9310 0.00
6) Stores 9320 0.00
7) Prepaid Expenditures 9330 0.00
8) Other Current Assets 9340 0.00
9) Fixed Assets 9400
10) TOTAL, ASSETS 0.00
H. LIABILITIES
1) Accounts Payable 9500 0.00
2) Due to Grantor Governments 9590 0.00
3) Due to Other Funds 9610 0.00
4) Current Loans 9640 0.00
5) Deferred Revenue 9650 0.00
6) Long-Term Liabilities 9660
7) TOTAL, LIABILITIES 0.00
I. FUND EQUITY
Ending Fund Balance, June 30 (must agree with line F2) (G10 - H7) 0.00
California Dept of Education . _
July 1 Budget (Single Adoption) San Jose Unified Child Development Fund 43 69666 0000000 Santa Clara County Expenditures by Object Form 12
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
FEDERAL REVENUE
Child Nutrition Programs
Interagency Contracts Between LEAs
Other Federal Revenue
TOTAL, FEDERAL REVENUE
8220
8285
8290
0.00 0.00 0.0%
0.00 0.00 0.0%
8,224.00 10,343.00 25.8%
8,224.00 10,343.00 25.8%
OTHER STATE REVENUE
Child Nutrition Programs
Child Development Apportionments
Pass-Through Revenues from State Sources
State Preschool
All Other State Revenue
TOTAL, OTHER STATE REVENUE
6055-6056 resources except
6055,6056
8520
8530
8587
8590
8590
0.00 0.00 0.0%
380,707.00 211,000.00 -44.6%
0.00 0.00 0.0%
1,519,923.00 1,627,662.00 7.1%
31,576.00 196,131.00 521.1%
1,932,206.00 2,034,793.00 5.3%
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified Child Development Fund 43 69666 0000000 Santa Clara County Expenditures by Object Form 12
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Bud • et
Percent Difference
OTHER LOCAL REVENUE
Other Local Revenue
Sales Sale of Equipment/Supplies
Food Service Sales
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 From All Others
TOTAL, OTHER LOCAL REVENUE
8631
8634
8660
8662
8673
8677
8689
8699
8799
0.00 0.00 0.0%
0.00
0.00
0.00
0.00
0.0%
0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
TOTAL, REVENUES 1 940 430 00 2,045,136.00 5.4%
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Child Development Fund Expenditures by Object
43 69666 0000000 Form 12
Description Resource Codes Object Codes 2005/06
Estimated Actuals
652,582.01
2006/07 Budget
670,815.00
Percent Difference
2.8%
CERTIFICATED SALARIES
Teachers' Salaries 1100
Certificated Pupil Support Salaries 1200 0.00 0.00 0.0%
Certificated Supervisors' and Administrators' Salaries 1300 86,996.80 96,851.00 11.3%
Other Certificated Salaries 1900 0.00 0.00 0.0%
TOTAL, CERTIFICATED SALARIES 739,578.81 767,666.00 3.8%
CLASSIFIED SALARIES
Instructional Aides' Salaries 2100
Classified Support Salaries 2200
Classified Supervisors' and Administrators' Salaries 2300
Clerical, Technical and Office Salaries 2400
Other Classified Salaries 2900
TOTAL, CLASSIFIED SALARIES
312,612.24 402,278.00 28.7%
0.00 0.00 0.0%
0.00 0.00 0.0%
96,554.86 81,859.00 -15.2%
0.00 0.00 0.0%
409,167.10 484,137.00 18.3%
EMPLOYEE BENEFITS
STRS 3101-3102
PERS 3201-3202
OASDI/Medicare/Altemative 3301-3302
Health and Welfare Benefits 3401-3402
Unemployment Insurance 3501-3502
Workers' Compensation 3601-3602
Retiree Benefits 3701-3702
PERS Reduction 3801-3802
Other Employee Benefits 3901-3902
TOTAL, EMPLOYEE BENEFITS
66,177.08 63,333.00 -4.3%
42,347.83 41,100.00 -2.9%
38,353.60 48,170.00 25.6%
305,886.41 372,973.00 21.9%
5,251.83 619.00 -88.2%
28,245.81 30,660.00 8.5%
3,658.11 3,619.00 -1.1%
13,677.96 17,603.00 28.7%
0.00 0.00 0.0%
503,598.63 578,077.00 14.8%
BOOKS AND SUPPLIES
Approved Textbooks and Core Curricula Materials 4100
Books and Other Reference Materials 4200
Materials and Supplies 4300
Noncapitalized Equipment 4400
Food 4700
TOTAL, BOOKS AND SUPPLIES
0.00 0.00 0.0%
0.00 0.00 0.0%
35,792.00 13,098.00 -63.4%
5,000.00 0.00 -100.0%
0.00 0.00 0.0%
40,792.00 13,098.00 -67.9%
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified Child Development Fund 43 69666 0000000 Santa Clara County Expenditures by Object Form 12
Descri • tion Resource Codes Ob'ect Codes 2005/06
Estimated Actuals 2006/07 Bud • et
Percent Difference
SERVICES AND OTHER OPERATING EXPENDITURES
Travel and Conferences 5200 4,384.00 0.00 -100.0%
Dues and Memberships 5300 200.00 0.00 -100.0%
Insurance 5400 - 5450 0.00 0.00 0.0%
Operations and Housekeeping Services 5500
Rentals, Leases, Repairs, and Noncapitalized
Improvements 5600
Transfers of Direct Costs 5710
Transfers of Direct Costs - Interfund 5750
Professional/Consulting Services and
Operating Expenditures 5800
Communications 5900
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
0.00 0.00 0.0%
10,186.00 0.00 -100.0%
0.00 0.00 0.0%
19,648.46 10,909.00 -44.5%
369,857.00 391,648.00 5.9%
200.00 0.00 -100.0%
404,475.46 402,557.00 -0.5%
CAPITAL OUTLAY
Land 6100
Land Improvements 6170
Buildings and Improvements of Buildings 6200
Equipment 6400
Equipment Replacement 6500
TOTAL, CAPITAL OUTLAY
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
OTHER OUTGO (excluding Transfers of Indirect/Direct Support Costs)
Other Transfers Out
All Other Transfers Out to All Others 7299
Debt Service
Debt Service - Interest 7438
Other Debt Service - Principal 7439
TOTAL, OTHER OUTGO (excluding Transfers of Indirect/Direct Support Costs)
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Child Development Fund Expenditures by Object
43 69666 0000000 Form 12
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
TRANSFERS OF INDIRECT/DIRECT SUPPORT COSTS
Transfers of Indirect Costs - Interfund
Transfers of Direct Support Costs
Transfers of Direct Support Costs - Interfund
TOTAL, TRANSFERS OF INDIRECT/DIRECT SUPPORT COSTS
7350
7370
7380
106,314.00 81,349.00 -23.5%
0.00 0.00 0.0%
36,504.00 18,252.00 -50.0%
142,818.00 99,601.00 -30.3%
TOTAL, EXPENDITURES 2 240 430.00 2,345,136.00
300,000.00
4.7%
0.0%
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
From: General Fund
Other Authorized Interfund Transfers In
(a) TOTAL, INTERFUND TRANSFERS IN
8911
8919
300,000.00
0.00 0.00 0.0%
300,000.00 300,000.00 0.0%
INTERFUND TRANSFERS OUT
Other Authorized Interfund Transfers Out
(b) TOTAL, INTERFUND TRANSFERS OUT
7619 0.00 0.00 0.0%
0.00 0.00 0.0%
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified Child Development Fund 43 69666 0000000 Santa Clara County Expenditures by Object Form 12
Description Resource Codes Ob'ect Codes 2005/06
Estimated Actuals
0.00
2006/07 Budget
0.00
Percent Difference
0.0%
OTHER SOURCES/USES
SOURCES
Other Sources
Transfers from Funds of
Lapsed/Reorganized Districts 8965
Long-Term Debt Proceeds
Proceeds from Certificates of Participation 8971
Proceeds from Capital Leases 8972
All Other Financing Sources 8979
(c) TOTAL, SOURCES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
USES
Transfers from Funds of
Lapsed/Reorganized Districts 7651
All Other Financing Uses 7699
(d) TOTAL, USES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
CONTRIBUTIONS
Contributions from Unrestricted Revenues 8980
Contributions from Restricted Revenues 8990
Categorical Education Block Grant Transfers 8995
Categorical Flexibility Transfers per Budget Act Section 12.40 8998
(e) TOTAL, CONTRIBUTIONS
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
TOTAL, OTHER FINANCING SOURCES/USES
(a - b + c - d + e) 300,000.00 300,000.00 0.0%
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Child Development Fund Expenditures by Function
43 69666 0000000 Form 12
Description Function Codes Object Codes 2005/06
Estimated Actuals 2006/07 Bud • et
Percent Difference
A. REVENUES
1) Revenue Limit Sources
2) Federal Revenues
3) Other State Revenues
4) Other Local Revenues
5) TOTAL, REVENUES
8010-8099 0.00 0.00 0.0%
8100-8299 8,224.00 10,343.00 25.8%
8300-8599 1,932,206.00 2,034,793.00 5.3%
8600-8799 0.00 0.00 0.0%
1,940,430.00 2,045,136.00 5.4%
B. EXPENDITURES (Objects 1000-7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
8) Plant Services
9) Other Outgo
10 TOTAL, EXPENDITURES
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7000-7999
8000-8999
9000-9999 Except
7610-7699
1,455,801.03 1,600,743.00 10.0%
641,810.97 644,792.00 0.5%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
106,314.00 81,349.00 -23.5%
36,504.00 18,252.00 -50.0%
0.00 0.00 0.0%
2 240 430.00 2,345,136.00 4.7%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (300,000.00) (300,000.00) 0.0%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES
8910-8929
7610-7629
8930-8979
7630-7699
8980-8999
300,000.00 300,000.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
300,000.00 300,000.00 0.0%
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified Child Development Fund 43 69666 0000000 Santa Clara County Expenditures by Function Form 12
Description Function Codes Otrect Codes 2005/06
Estimated Actuals 2006/07 Bud . et
Percent Difference
E. NET INCREASE (DECREASE) IN FUND BALANCE C + D4 0.00 0.00 0.0%
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (Fl a + F1 b)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + F1 e)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of
Investments and Cash in County Treasury 9775
Other Designations (by Resource/Object) 9780
c) Undesignated Amount 9790
d) Unappropriated Amount 9790
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
OMO OMO OM%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00
0.00
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Child Development Fund
Exhibit: Legally Restricted Balance Detail (Object 9740) 43 69666 0000000
Form 12
2005/06 2006/07 Resource Description Estimated Actuals Budget
Total, Legally Restricted Balance 0.00 0.00
California Dept of Education SACS Financial Reporting Software - 2006.1.0 File: FUND-B (Rev 04/26/2006) Page 12
July 1 Budget (Single Adoption) San Jose Unified
Cafeteria Special Revenue Fund
43 69666 0000000 Santa Clara County Expenditures by Object Form 13
Descri .tion Resource Codes Ob'ect Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
A. REVENUES
1) Revenue Limit Sources 8010-8099 0.00 0.00 0.0%
2) Federal Revenue 8100-8299 5,813,548.00 5,653,949.00 -2.7%
3) Other State Revenue 8300-8599
4) Other Local Revenue 8600-8799
5 TOTAL, REVENUES
368,582.00 370,648.00 0.6%
3,389,394.00 3,505,408.00 3.4%
9,571,524.00 9,530,005.00 -0.4%
B. EXPENDITURES
1) Certificated Salaries 1000-1999
2) Classified Salaries 2000-2999
3) Employee Benefits 3000-3999
4) Books and Supplies 4000-4999
5) Services and Other Operating Expenditures 5000-5999
6) Capital Outlay 6000-6999
7) Other Outgo (excluding Transfers of Indirect/Direct 7100-7299, Support Costs) 7400-7499
8) Transfers of Indirect/Direct Support Costs 7300-7399
9 TOTAL EXPENDITURES
0.00 0.00 0.0%
2,662,570.92 3,046,946.00 14.4%
1,273,733.60 1,310,764.00 2.9%
4,514,945.00 4,429,256.00 -1.9%
152,790.00 208,091.00 36.2%
11,000.00 42,000.00 281.8%
0.00 0.00 0.0%
431,975.00 322,701.00 -25.3%
9 047 014.52 9,359,758.00 3.5%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - 89) 524,509.48 170,247.00 -67.5%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In 8910-8929
b) Transfers Out 7610-7629
2) Other Sources/Uses a) Sources 8930-8979
b) Uses 7630-7699
3) Contributions 8980-8999
4) TOTAL, OTHER FINANCING SOURCES/USES
0.00 0.00 0.0%
470,000.00 0.00 -100.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
(470,000.00) 0.00 -100.0%
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Cafeteria Special Revenue Fund
Expenditures by Object 43 69666 0000000
Form 13
Description Resource Codes Ob'ect Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 54 509.48
79,218.15
170 247.00
133,727.63
212.3%
68.8%
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (Fla + F1 b)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + Fle)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775
Other Designations 9780
c) Undesignated Amount 9790
d) Unappropriated Amount 9790
0.00 0.00 0.0%
79,218.15 133,727.63 68.8%
0.00 0.00 0.0%
79,218.15 133,727.63 68.8%
133,727.63 303,974.63 127.3%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
133,727.63
303,974.63
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified
Cafeteria Special Revenue Fund
43 69666 0000000 Banta Clara County Expenditures by Object Form 13
Descri tion Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Bud et
Percent Difference
G. ASSETS . 1) Cash
a) in County Treasury 9110 0.00
1) Fair Value Adjustment to Cash in County Treasury 9111 0.00
b) in Banks 9120 0.00
c) in Revolving Fund 9130 0.00
d) with Fiscal Agent 9135 0.00
e) collections awaiting deposit 9140 0.00
2) Investments 9150 0.00
3) Accounts Receivable 9200 0.00
4) Due from Grantor Government 9290 0.00
5) Due from Other Funds 9310 0.00
6) Stores 9320 0.00
7) Prepaid Expenditures 9330 0.00
8) Other Current Assets 9340 0.00
9) Fixed Assets 9400
10 TOTAL ASSETS 0.00
California Dept of Education . —
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Cafeteria Special Revenue Fund
Expenditures by Object 43 69666 0000000
Form 13
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
H. LIABILITIES
1) Accounts Payable 9500 0.00
2) Due to Grantor Governments 9590 0.00
3) Due to Other Funds 9610 0.00
4) Current Loans 9640 0.00
5) Deferred Revenue 9650 0.00
6) Long-Term Liabilities 9660
7) TOTAL, LIABILITIES 0.00
I. FUND EQUITY
Ending Fund Balance, June 30 (must agree with line F2) (G10 - H7) 0.00
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified
Cafeteria Special Revenue Fund
43 69666 0000000 Santa Clara County Expenditures by Object Form 13
Description Resource Codes
0000
All Other
Object Codes
8091
2005/06 Estimated Actuals
0.00
2006/07 Budget
0.00
Percent Difference
0.0%
REVENUE LIMIT SOURCES
Revenue Limit Transfers
Unrestricted Revenue Limit Transfers - Current Year
All Other Revenue Limit Transfers - Current Year
Revenue Limit Transfers - Prior Years
TOTAL, REVENUE LIMIT SOURCES
8091 0.00 0.00 0.0%
8099 0.00 0.00 0.0%
0.00 0.00 0.0%
FEDERAL REVENUE
Child Nutrition Programs
Other Federal Revenue
TOTAL FEDERAL REVENUE
8220
8290
5,813,548.00 5,653,949.00 -2.7%
0.00 0.00 0.0%
5 813,548.00 5,653,949.00 -2.7%
OTHER STATE REVENUE
Child Nutrition Programs
All Other State Revenue
TOTAL, OTHER STATE REVENUE
8520
8590
368,582.00 370,648.00 0.6%
0.00 0.00 0.0%
368,582.00
0.00
370 648.00
0.00
0.6%
0.0%
OTHER LOCAL REVENUE
Other Local Revenue
Sales Sale of Equipment/Supplies
Food Service Sales
Leases and Rentals
Interest
Net Increase (Decrease) in the Fair Value of Investments
Fees and Contracts
Interagency Services
Other Local Revenue
All Other Local Revenue
TOTAL, OTHER LOCAL REVENUE
8631
8634
8650
8660
8662
8677
8699
3,170,459.00 3,248,901.00 2.5%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
218,935.00 256,507.00 17.2%
3,389,394.00 3,505,408.00 3.4%
TOTAL, REVENUES 9,571,524.00 9,530,005.00 -0.4%
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Cafeteria Special Revenue Fund
Expenditures by Object 43 69666 0000000
Form 13
Description Resource Codes Ob'ect Codes 2005/06
Estimated Actuals 2006/07 Bud • et
Percent Difference
CERTIFICATED SALARIES
Certificated Supervisors' and Administrators' Salaries 1300 0.00 0.00 0.0%
Other Certificated Salaries 1900 0.00 0.00 0.0%
TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.0%
CLASSIFIED SALARIES
Classified Support Salaries 2200
Classified Supervisors' and Administrators' Salaries 2300
Clerical, Technical and Office Salaries 2400
Other Classified Salaries 2900
TOTAL, CLASSIFIED SALARIES
2,044,479.81 2,362,805.00 15.6%
352,403.63 371,461.00 5.4%
265,687.48 312,680.00 17.7%
0.00 0.00 0.0%
2,662,570.92 3,046,946.00 14.4%
EMPLOYEE BENEFITS
STRS 3101-3102
PERS 3201-3202
OASDI/Medicare/Alternative 3301-3302
Health and Welfare Benefits 3401-3402
Unemployment Insurance 3501-3502
Workers' Compensation 3601-3602
Retiree Benefits 3701-3702
PERS Reduction 3801-3802
Other Employee Benefits 3901-3902
TOTAL, EMPLOYEE BENEFITS
0.00 0.00 0.0%
187,377.94 221,132.00 18.0%
157,731.64 232,569.00 47.4%
781,747.34 654,976.00 -16.2%
9,289.02 1,517.00 -83.7%
50,576.84 74,642.00 47.6%
6,811.79 7,877.00 15.6%
80,199.03 118,051.00 47.2%
0.00 0.00 0.0%
1,273,733.60 1,310,764.00 2.9%
BOOKS AND SUPPLIES
Books and Other Reference Materials 4200
Materials and Supplies 4300
Noncapitalized Equipment 4400
Food 4700
TOTAL, BOOKS AND SUPPLIES
0.00 0.00 0.0%
404,367.35 404,367.00 0.0%
160,219.00 160,219.00 0.0%
3,950,358.65 3,864,670.00 -2.2%
4,514,945.00 4,429,256.00 -1.9%
California Dept of Education _ .
an Jose Unified ;anta Clara County
July 1 Budget (Single Adoption) Cafeteria Special Revenue Fund
Expenditures by Object 43 69666 0000000
Form 13
DescripIL:n ..1 Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
10,780.00
Percent Difference
0.0%
SERVICES AND OTHER OPERATING EXPENDITURES
Travel and Conferences 5200 10,780.00
Dues and Memberships 5300 0.00 0.00 0.0%
Insurance 5400 - 5450
Operations and Housekeeping Services 5500
Rentals, Leases, Repairs, and Noncapitalized Improvements 5600
Transfers of Direct Costs 5710
Transfers of Direct Costs - Interfund 5750
Professional/Consulting Services and Operating Expenditures 5800
Communications 5900
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
0.00 0.00 0.0%
0.00 0.00 0.0%
98,396.00 105,032.00 6.7%
0.00 0.00 0.0%
(12,896.00) 35,769.00 -377.4%
51,410.00 51,410.00 0.0%
5,100.00 5,100.00 0.0%
152,790.00 208,091.00 36.2%
CAPITAL OUTLAY
Buildings and Improvements of Buildings 6200
Equipment 6400
Equipment Replacement 6500
TOTAL, CAPITAL OUTLAY
0.00 0.00 0.0%
7,000.00 29,452.00 320.7%
4,000.00 12,548.00 213.7%
11,000.00 42,000.00 281.8%
OTHER OUTGO (excluding Transfers of Indirect/Direct Support Costs)
Debt Service
Debt Service - Interest 7438
Other Debt Service - Principal 7439
TOTAL, OTHER OUTGO (excluding Transfers of Indirect/Direct Support Costs)
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
C`nilfnrnin nont of Fr1i ir2tinn
July 1 Budget (Single Adoption) San Jose Unified
Cafeteria Special Revenue Fund
43 69666 0000000 Santa Clara County Expenditures by Object Form 13
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
322,701.00
Percent Difference
-25.3%
TRANSFERS OF INDIRECT/DIRECT SUPPORT COSTS
Transfers of Indirect Costs - Interfund 7350
Transfers of Direct Support Costs 7370
Transfers of Direct Support Costs - Interfund 7380
TOTAL, TRANSFERS OF INDIRECT/DIRECT SUPPORT COSTS
431,975.00
0.00 0.00 0.0%
0.00 0.00 0.0%
431,975.00 322,701.00 -25.3%
TOTAL, EXPENDITURES 9,047,014.52 9,359,758.00 3.5%
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
From: General Fund 8916
Other Authorized Interfund Transfers In 8919
(a) TOTAL, INTERFUND TRANSFERS IN
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
INTERFUND TRANSFERS OUT
Other Authorized Interfund Transfers Out 7619
(b) TOTAL, INTERFUND TRANSFERS OUT
470,000.00 0.00 -100.0%
470,000.00 0.00 -100.0%
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified
Cafeteria Special Revenue Fund
43 69666 0000000 Santa Clara County Expenditures by Object Form 13
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
OTHER SOURCES/USES
SOURCES
Other Sources
Transfers from Funds of
Lapsed/Reorganized Districts 8965
Long-Term Debt Proceeds
Proceeds from Capital Leases 8972
All Other Financing Sources 8979
(c) TOTAL, SOURCES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
USES
Transfers from Funds of Lapsed/Reorganized Districts 7651
All Other Financing Uses 7699
(d) TOTAL, USES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
CONTRIBUTIONS
Contributions from Unrestricted Revenues 8980
Contributions from Restricted Revenues 8990
Categorical Education Block Grant Transfers 8995
Categorical Flexibility Transfers per Budget Act Section 12.40 8998
(e) TOTAL, CONTRIBUTIONS
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (470,000.00) 0.00 -100.0%
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Cafeteria Special Revenue Fund
Expenditures by Function 43 69666 0000000
Form 13
,Description Function Codes
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7000-7999
8000-8999
9000-9999
Object Codes
8010-8099
2005/06 Estimated Actuals
0.00
2006/07 Bud•et
0.00
Percent Difference
0.0%
A. REVENUES
1) Revenue Limit Sources
2) Federal Revenues
3) Other State Revenues
4) Other Local Revenues
5) TOTAL, REVENUES
8100-8299 5,813,548.00 5,653,949.00 -2.7%
8300-8599
8600-8799
Except 7610-7699
368,582.00 370,648.00 0.6%
3,389,394.00 3,505,408.00 3.4%
9,571,524.00
0.00
9 530 005.00
0.00
-0.4%
0.0%
B. EXPENDITURES (Objects 1000-7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
8) Plant Services
9) Other Outgo
10 TOTAL EXPENDITURES
0.00 0.00 0.0%
8,615,039.52 9,037,057.00 4.9%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
431,975.00 322,701.00 -25.3%
0.00 0.00 0.0%
0.00 0.00 0.0%
9 047 014.52 9,359,758.00 3.5%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 524,509.48 170,247.00 -67.5%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4 TOTAL OTHER FINANCING SOURCES/USES
8910-8929
7610-7629
8930-8979
7630-7699
8980-8999
0.00 0.00 0.0%
470,000.00 0.00 -100.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
470 000.00 0.00 -100.0%
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified
Cafeteria Special Revenue Fund
43 69666 0000000 Santa Clara County Expenditures by Function Form 13
Description Function Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 54,509 48
79,218.15
170 247.00
133 727.63
212.3%
68.8%
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (Fl a + F1 b)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + F1 e)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740
b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of
Investments and Cash in County Treasury 9775
Other Designations (by Resource/Object) 9780
c) Undesignated Amount 9790
d) Unappropriated Amount 9790
0.00 0.00 0.0%
79,218.15 133,727.63 68.8%
0.00 0.00 0.0%
79,218.15 133,727.63 68.8%
133,727.63 303,974.63 127.3%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
133,727.63
303 974 63
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified
Cafeteria Special Revenue Fund
43 69666 0000000 Santa Clara County Exhibit: Legally Restricted Balance Detail (Object 9740) Form 13
2005/06 2006/07 Resource Description Estimated Actuals Budget
Total, Legally Restricted Balance 0.00 0.00
California Dept of Education SACS Financial Reporting Software - 2006.1.0 File: FUND-B (Rev 04/26/2006) Page 12
July 1 Budget (Single Adoption) San Jose Unified
Deferred Maintenance Fund
43 69666 0000000 Santa Clara County Expenditures by Object Form 14
Descri .tion Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
A. REVENUES
1) Revenue Limit Sources 8010-8099 0.00 0.00 0.0%
2) Federal Revenue 8100-8299 0.00 0.00 0.0%
3) Other State Revenue 8300-8599
4) Other Local Revenue 8600-8799
5 TOTAL, REVENUES
1,282,177.00 1,282,177.00 0.0%
250,000.00 250,000.00 0.0%
1,532 177.00 1,532,177.00 0.0%
B. EXPENDITURES
1) Certificated Salaries 1000-1999
2) Classified Salaries 2000-2999
3) Employee Benefits 3000-3999
4) Books and Supplies 4000-4999
5) Services and Other Operating Expenditures 5000-5999
6) Capital Outlay 6000-6999
7) Other Outgo (excluding Transfers of Indirect/Direct 7100-7299, Support Costs) 7400-7499
8) Transfers of Indirect/Direct Support Costs 7300-7399
9) TOTAL, EXPENDITURES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
5,000.00 5,000.00 0.0%
100,000.00 500,000.00 400.0%
500,000.00 1,571,000.00 214.2%
0.00 0.00 0.0%
0.00 0.00 0.0%
605,000.00 2,076,000.00 243.1%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 927,177.00 (543,823.00) -158.7%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In 8910-8929
b) Transfers Out 7610-7629
2) Other Sources/Uses a) Sources 8930-8979
b) Uses 7630-7699
3) Contributions 8980-8999
4) TOTAL, OTHER FINANCING SOURCES/USES
1,343,411.00 1,370,742.00 2.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
1,343,411.00 1,370,742.00 2.0%
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Deferred Maintenance Fund
Expenditures by Object 43 69666 0000000
Form 14
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
E. NET INCREASE (DECREASE) IN FUND
BALANCE (C + D4) 2,270,588.00
8,855,485.85
826,919.00
11,126,073.85
-63.6%
25.6%
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (F1 a + Fl b)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + Fl e)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775
Other Designations 9780
c) Undesignated Amount 9790
d) Unappropriated Amount 9790
0.00 0.00 0.0%
8,855,485.85 11,126,073.85 25.6%
0.00 0.00 0.0%
8,855,485.85 11,126,073.85 25.6%
11,126,073.85 11,952,992.85 7.4%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
11,126,073.85
11,952,992.85
California Dept of Education
July 1 Budget (Single Adoption) an Jose Unified Deferred Maintenance Fund 43 69666 0000000
;ante Clara County Expenditures by Object Form 14
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
G. ASSETS .
1) Cash a) in County Treasury 9110 0.00
1) Fair Value Adjustment to Cash in County Treasury 9111 0.00
b) in Banks 9120 0.00
c) in Revolving Fund 9130 0.00
d) with Fiscal Agent 9135 0.00
e) collections awaiting deposit 9140 0.00
2) Investments 9150 0.00
3) Accounts Receivable 9200 0.00
4) Due from Grantor Government 9290 0.00
5) Due from Other Funds 9310 0.00
6) Stores 9320 0.00
7) Prepaid Expenditures 9330 0.00
8) Other Current Assets 9340 0.00
9) Fixed Assets 9400
10) TOTAL, ASSETS 0.00
H. LIABILITIES
1) Accounts Payable 9500 0.00
2) Due to Grantor Governments 9590 0.00
3) Due to Other Funds 9610 0.00
4) Current Loans 9640 0.00
5) Deferred Revenue 9650 0.00
6) Long-Term Liabilities 9660
7) TOTAL, LIABILITIES 0.00
I. FUND EQUITY
Ending Fund Balance, June 30 must a ree with line F2 G10 - H7 0.00
Califomia Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Deferred Maintenance Fund
Expenditures by Object 43 69666 0000000
Form 14
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
OTHER STATE REVENUE
Deferred Maintenance Allowance 8540
All Other State Revenue 8590
TOTAL, OTHER STATE REVENUE
1,282,177.00 1,282,177.00 0.0%
0.00 0.00 0.0%
1 282 177.00 1 282 177.00 0.0%
OTHER LOCAL REVENUE
Other Local Revenue
Sales Sale of Equipment/Supplies 8631
Interest 8660
Net Increase (Decrease) in the Fair Value of Investments 8662
Other Local Revenue
All Other Local Revenue 8699
All Other Transfers In From All Others 8799
TOTAL, OTHER LOCAL REVENUE
0.00 0.00 0.0%
250,000.00 250,000.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
250,000.00 250,000.00 0.0%
TOTAL, REVENUES 1,532,177.00 1,532,177.00 0.0%
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified
Deferred Maintenance Fund
43 69666 0000000 Santa Clara County Expenditures by Object Form 14
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
CLASSIFIED SALARIES
Classified Support Salaries 2200
Other Classified Salaries 2900
TOTAL, CLASSIFIED SALARIES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
EMPLOYEE BENEFITS
STRS 3101-3102
PERS 3201-3202
OASDI/Medicare/Alternative 3301-3302
Health and Welfare Benefits 3401-3402
Unemployment Insurance 3501-3502
Workers' Compensation 3601-3602
Retiree Benefits 3701-3702
PERS Reduction 3801-3802
Other Employee Benefits 3901-3902
TOTAL, EMPLOYEE BENEFITS
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
BOOKS AND SUPPLIES
Books and Other Reference Materials 4200
Materials and Supplies 4300
Noncapitalized Equipment 4400
TOTAL, BOOKS AND SUPPLIES
0.00 0.00 0.0%
0.00 0.00 0.0%
5,000.00 5,000.00 0.0%
5,000.00 5,000.00 0.0%
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified
Deferred Maintenance Fund
43 69666 0000000 Santa Clara County Expenditures by Object Form 14
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
SERVICES AND OTHER OPERATING EXPENDITURES
Travel and Conferences 5200
Rentals, Leases, Repairs, and Noncapitalized Improvements 5600
Transfers of Direct Costs 5710
Transfers of Direct Costs - Interfund 5750
Professional/Consulting Services and Operating Expenditures 5800
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
100,000.00 500,000.00 400.0%
100,000.00 500,000.00 400.0%
CAPITAL OUTLAY
Land 6100
Land Improvements 6170
Buildings and Improvements of Buildings 6200
Equipment 6400
Equipment Replacement 6500
TOTAL, CAPITAL OUTLAY
0.00 0.00 0.0%
0.00 0.00 0.0%
500,000.00 1,571,000.00 214.2%
0.00 0.00 0.0%
0.00 0.00 0.0%
500,000.00 1,571,000.00 214.2%
OTHER OUTGO (excluding Transfers of Indirect/Direct Support Costs)
Debt Service
Debt Service - Interest 7438
Other Debt Service - Principal 7439
TOTAL, OTHER OUTGO (excluding Transfers of Indirect/Direct Support Costs)
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
TRANSFERS OF INDIRECT/DIRECT SUPPORT COSTS
Transfers of Direct Support Costs 7370
TOTAL, TRANSFERS OF INDIRECT/DIRECT SUPPORT COSTS
0.00 0.00 0.0%
0.00 0.00 0.0%
TOTAL, EXPENDITURES 605,000.00 2,076,000.00 243.1%
California Dept of Education
July 1 Budget (Single Adoption) Tan Jose Unified
Deferred Maintenance Fund
43 69666 0000000 Tanta Clara County Expenditures by Object Form 14
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
From: General, Special Reserve, & Building Funds 8915 1,343,411.00 1,370,742.00 2.0%
(a) TOTAL, INTERFUND TRANSFERS IN 1,343,411.00 1,370,742.00 2.0%
INTERFUND TRANSFERS OUT
Other Authorized Interfund Transfers Out 7619
(b) TOTAL, INTERFUND TRANSFERS OUT
0.00 0.00 0.0%
0.00 0.00 0.0%
OTHER SOURCES/USES
SOURCES
Other Sources
Transfers from Funds of
Lapsed/Reorganized Districts 8965
Proceeds from Capital Leases 8972
All Other Financing Sources 8979
(c) TOTAL, SOURCES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
USES
Transfers from Funds of Lapsed/Reorganized Districts 7651
All Other Financing Uses 7699
(d) TOTAL, USES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
CONTRIBUTIONS
Contributions from Unrestricted Revenues 8980
Contributions from Restricted Revenues 8990
Categorical Education Block Grant Transfers 8995
(e) TOTAL, CONTRIBUTIONS
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
TOTAL, OTHER FINANCING SOURCES/USES (a-b+c-d+e) 1,343,411.00 1,370,742.00 2.0%
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Deferred Maintenance Fund
Expenditures by Function 43 69666 0000000
Form 14
Descri .tion Function Codes Ob'ect Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
A. REVENUES
1) Revenue Limit Sources
2) Federal Revenues
3) Other State Revenues
4) Other Local Revenues
5) TOTAL REVENUES
8010-8099 0.00 0.00 0.0%
8100-8299 0.00 0.00 0.0%
8300-8599 1,282,177.00 1,282,177.00 0.0%
8600-8799 250 000.00 250,000.00 0.0%
1,532,177.00
0.00
1,532,177.00
0.00
0.0%
0.0%
B. EXPENDITURES (Objects 1000-7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
8) Plant Services
9) Other Outgo
10) TOTAL, EXPENDITURES
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7000-7999
8000-8999
9000-9999 Except
7610-7699
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
605,000.00 2,076,000.00 243.1%
0.00 0.00 0.0%
605,000.00 2,076,000.00 243.1%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 927,177.00 (543,823.00) -158.7%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES
8910-8929
7610-7629
8930-8979
7630-7699
8980-8999
1,343,411.00 1,370,742.00 2.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
1,343,411.00 1,370,742.00 2.0%
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified
Deferred Maintenance Fund
43 69666 0000000 Santa Clara County Expenditures by Function Form 14
Description Function Codes Object Codes 2005/06
Estimated Actuals 2006/07 Bud et
Percent Difference
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4 2,270,588.00 826,919.00 -63.6%
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (F1 a + Fl b)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + Fie)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of
Investments and Cash in County Treasury 9775
Other Designations (by Resource/Object) 9780
c) Undesignated Amount 9790
d) Unappropriated Amount 9790
8,855,485.85 11,126,073.85 25.6%
0.00 0.00 0.0%
8,855,485.85 11,126,073.85 25.6%
0.00 0.00 0.0%
8,855,485.85 11,126,073.85 25.6%
11,126,073.85 11,952,992.85 7.4%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
11,126,073.85
11,952,992.85
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Deferred Maintenance Fund
Exhibit: Legally Restricted Balance Detail (Object 9740) 43 69666 0000000
Form 14
2005/06 2006/07 Resource Description Estimated Actuals Budget
Total, Legally Restricted Balance 0.00 0.00
California Dept of Education SACS Financial Reporting Software - 2006.1.0 File: FUND-B (Rev 04/26/2006) Page 10
July 1 Budget (Single Adoption) San Jose Unified
Special Reserve Fund for Other Than Capital Outlay Projects
43 69666 0000000 Santa Clara County Expenditures by Object Form 17
Description Resource Codes Object Codes 2005/06
Estimated Actuals
0.00
2006/07 Budget
0.00
Percent Difference
0.0%
A. REVENUES
1) Revenue Limit Sources 8010-8099
2) Federal Revenue 8100-8299 0.00 0.00 0.0%
3) Other State Revenue 8300-8599
4) Other Local Revenue 8600-8799
5) TOTAL, REVENUES
0.00 0.00 0.0%
300,000.00 350,000.00 16.7%
300,000.00 350,000.00 16.7%
B. EXPENDITURES
1) Certificated Salaries 1000-1999
2) Classified Salaries 2000-2999
3) Employee Benefits 3000-3999
4) Books and Supplies 4000-4999
5) Services and Other Operating Expenditures 5000-5999
6) Capital Outlay 6000-6999
7) Other Outgo (excluding Transfers of Indirect/Direct 7100-7299, Support Costs) 7400-7499
8) Transfers of Indirect/Direct Support Costs 7300-7399
9) TOTAL, EXPENDITURES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 300,000.00 350,000.00 16.7%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In 8910-8929
b) Transfers Out 7610-7629
2) Other Sources/Uses a) Sources 8930-8979
b) Uses 7630-7699
3) Contributions 8980-8999
4) TOTAL, OTHER FINANCING SOURCES/USES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Special Reserve Fund for Other Than Capital Outlay Projects
Expenditures by Object 43 69666 0000000
Form 17
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
350,000.00
Percent Difference
16.7% E. NET INCREASE (DECREASE) IN FUND
BALANCE (C + D4) 300 000.00
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (Fla + Fl b)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + Fl e)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775
Other Designations 9780
c) Undesignated Amount 9790
d) Unappropriated Amount 9790
9,873,446.67 10, 73,446.67 3.0%
0.00 0.00 0.0%
9,873,446.67 10 173,446.67 3.0%
0.00 0.00 0.0%
9,873,446.67 10,173,446.67 3.0%
10,173,446.67 10,523,446.67 3.4%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
10,173,446.67
10 523 446.67
Califomia Dept of Education
July 1 Budget (Single Adoption) San Jose Unified
Special Reserve Fund for Other Than Capital Outlay Projects
43 69666 0000000 Santa Clara County Expenditures by Object Form 17
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Bud et
Percent Difference
G. ASSETS .
1) Cash
a) in County Treasury 9110 0.00
1) Fair Value Adjustment to Cash in County Treasury 9111 0.00
b) in Banks 9120 0.00
c) in Revolving Fund 9130 0.00
d) with Fiscal Agent 9135 0.00
e) collections awaiting deposit 9140 0.00
2) Investments 9150 0.00
3) Accounts Receivable 9200 0.00
4) Due from Grantor Government 9290 0.00
5) Due from Other Funds 9310 0.00
6) Stores 9320 0.00
7) Prepaid Expenditures 9330 0.00
8) Other Current Assets 9340 0.00
9) Fixed Assets 9400
10) TOTAL, ASSETS aoo
H. LIABILITIES
1) Accounts Payable 9500 0.00
2) Due to Grantor Governments 9590 0.00
3) Due to Other Funds 9610 0.00
4) Current Loans 9640 0.00
5) Deferred Revenue 9650 0.00
6) Long-Term Liabilities 9660
7) TOTAL LIABILITIES 0.00
I. FUND EQUITY
Ending Fund Balance, June 30 (must agree with line F2) (G10 - H7) 0.00
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Special Reserve Fund for Other Than Capital Outlay Projects
Expenditures by Object 43 69666 0000000
Form 17
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
OTHER LOCAL REVENUE
Other Local Revenue
Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.0%
Interest 8660 300,000.00 350,000.00 16.7%
Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.0%
TOTAL, OTHER LOCAL REVENUE 300,000.00 350,000.00 16.7%
TOTAL, REVENUES 300,000.00 350,000.00 16.7%
California Dept of Education
July 1 Budget (Single Adoption) an Jose Unified
Special Reserve Fund for Other Than Capital Outlay Projects
43 69666 0000000 ;anta Clara County Expenditures by Object Form 17
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
From: General Fund/CSSF 8912
Other Authorized Interfund Transfers In 8919
(a) TOTAL, INTERFUND TRANSFERS IN
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
INTERFUND TRANSFERS OUT
To: General Fund/CSSF 7612
To: State School Building Fund/ County School Facilities Fund 7613
To: Deferred Maintenance Fund 7615
Other Authorized Interfund Transfers Out 7619
(b) TOTAL, INTERFUND TRANSFERS OUT
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
OTHER SOURCES/USES
SOURCES
Other Sources
Transfers from Funds of
Lapsed/Reorganized Districts 8965
(c) TOTAL, SOURCES
0.00 0.00 0.0%
0.00 0.00 0.0%
USES
Transfers from Funds of Lapsed/Reorganized Districts 7651
(d) TOTAL, USES
0.00 0.00 0.0%
0.00 0.00 0.0%
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d) 0.00 0.00 0.0%
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Special Reserve Fund for Other Than Capital Outlay Projects
Expenditures by Function 43 69666 0000000
Form 17 ,
Description Function Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
A. REVENUES
1) Revenue Limit Sources
2) Federal Revenues
3) Other State Revenues
4) Other Local Revenues
5 TOTAL REVENUES
8010-8099 0.00 0.00 0.0%
8100-8299 0.00 0.00 0.0%
8300-8599 0.00 0.00 0.0%
8600-8799 300,000.00 350,000.00 16.7%
300,000.00 350,000.00 16.7%
B. EXPENDITURES (Objects 1000-7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
8) Plant Services
9) Other Outgo
10 TOTAL, EXPENDITURES
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7000-7999
8000-8999
9000-9999 Except
7610-7699
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 300,000.00
0.00
350,000.00
0.00
16.7%
0.0%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES
8910-8929
7610-7629
8930-8979
7630-7699
8980-8999
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified
Special Reserve Fund for Other Than Capital Outlay Projects 43 69666 0000000 Santa Clara County Expenditures by Function Form 17
Description Function Codes Ob'ect Codes 2005/06
Estimated Actuals 2006/07 Bud1et
Percent Difference
E. NET INCREASE (DECREASE) IN FUND
BALANCE (C + D4) 300 000.00 350 000.00 16.7%
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 - Audited (Fla + Fl b)
d) Other Restatements
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + Fl e)
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 (by Resource/Object)
c) Undesignated Amount
d) Unappropriated Amount
9791
9793
9795
9711
9712
9713
9719
9730
9740
9770
9775
9780
9790
9790
9,873,446.67 e 3.0%
0.00 e e e 0.0%
9,873,446.67 e 3.0%
0.00 e e e 0.0%
9,873,446.67 e 3.0%
10,173,446.67 e 3.4%
0.00 e e e 0.0%
0.00 a ee 0.0%
0.00 e e e 0.0%
0.00 e e e 0.0%
0.00 e e e 0.0%
0.00 e e e 0.0%
0.00 e e e 0.0%
0.00 e e e 0.0%
0.00 e e e 0.0%
10,173,446.67
Califomia Dept of Education _ . —
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Special Reserve Fund for Other Than Capital Outlay Projects
Exhibit: Legally Restricted Balance Detail (Object 9740) 43 69666 0000000
Form 17
2005/06 2006/07 Resource Description Estimated Actuals Budget
Total, Legally Restricted Balance 0.00 0.00
California Dept of Education SACS Financial Reporting Software - 2006.1.0 File: FUND-B (Rev 04/26/2006) Page 8
July 1 Budget (Single Adoption) San Jose Unified
Special Reserve Fund for Postemployment Benefits
43 69666 0000000
Santa Clara County Expenditures by Object Form 20
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
A. REVENUES
1) Revenue Limit Sources 8010-8099 0.00 0.00 0.0%
2) Federal Revenue 8100-8299 0.00 0.00 0.0%
3) Other State Revenue 8300-8599
4) Other Local Revenue 8600-8799
5) TOTAL, REVENUES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
B. EXPENDITURES
1) Certificated Salaries 1000-1999
2) Classified Salaries 2000-2999
3) Employee Benefits 3000-3999
4) Books and Supplies 4000-4999
5) Services and Other Operating Expenditures 5000-5999
6) Capital Outlay 6000-6999
7) Other Outgo (excluding Transfers of Indirect/Direct 7100-7299, Support Costs) 7400-7499
8) Transfers of Indirect/Direct Support Costs 7300-7399
9) TOTAL, EXPENDITURES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 0.0%
D. OTHER FINANCING SOURCES/USES
1) interfund Transfers a) Transfers In 8910-8929
b) Transfers Out 7610-7629
2) Other Sources/Uses a) Sources 8930-8979
b) Uses 7630-7699
3) Contributions 8980-8999
4) TOTAL, OTHER FINANCING SOURCES/USES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
California Deot of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Special Reserve Fund for Postemployment Benefits
Expenditures by Object 43 69666 0000000
Form 20
Description Resource Codes Object Codes 2005/06
Estimated Actuals
0.00
2006/07 Budget
0.00
Percent Difference
0.0% E. NET INCREASE (DECREASE) IN FUND
BALANCE (C + D4)
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (F1 a + Fl b)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + Fl e)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775
Other Designations 9780
c) Undesignated Amount 9790
d) Unappropriated Amount 9790
0.00 882,530.46 New
0.00 0.00 0.0%
0.00 882,530.46 New
882,530.46 0.00 -100.0%
882,530.46 882,530.46 0.0%
882,530.46 882,530.46 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
882,530.46
882,530.46
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified
Special Reserve Fund for Postemployment Benefits
43 69666 0000000 Santa Clara County Expenditures by Object Form 20
2005/06 2006/07 Percent Description Resource Codes Object Codes Estimated Actuals Budget Difference
G. ASSETS 1) Cash
a) in County Treasury 9110 0.00
1) Fair Value Adjustment to Cash in County Treasury 9111 0.00
b) in Banks 9120 0.00
c) in Revolving Fund 9130 0.00
d) with Fiscal Agent 9135 0.00
e) collections awaiting deposit 9140 0.00
2) Investments 9150 0.00
3) Accounts Receivable 9200 0.00
4) Due from Grantor Government 9290 0.00
5) Due from Other Funds 9310 0.00
6) Stores 9320 0.00
7) Prepaid Expenditures 9330 0.00
8) Other Current Assets 9340 0.00
9) Fixed Assets 9400
10) TOTAL, ASSETS 0.00
H. LIABILITIES
1) Accounts Payable 9500 0.00
2) Due to Grantor Governments 9590 0.00
3) Due to Other Funds 9610 0.00
4) Current Loans 9640 0.00
5) Deferred Revenue 9650 0.00
6) Long-Term Liabilities 9660
7) TOTAL, LIABILITIES 0.00
I. FUND EQUITY
Ending Fund Balance, June 30 (must agree with line F2) G10 - H7) 0.00
Califnmia rent of Fdiiratinn
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Special Reserve Fund for Postemployment Benefits
Expenditures by Object 43 69666 0000000
Form 20
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
OTHER LOCAL REVENUE
Other Local Revenue
Interest 8660
Net Increase (Decrease) in the Fair Value of Investments 8662
TOTAL, OTHER LOCAL REVENUE
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
TOTAL, REVENUES 0.00 0.00 0.0%
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified
Special Reserve Fund for Postemployment Benefits
43 69666 0000000 Santa Clara County Expenditures by Object Form 20
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
From: General Fund/CSSF 8912
Other Authorized Interfund Transfers In 8919
(a) TOTAL, INTERFUND TRANSFERS IN
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
INTERFUND TRANSFERS OUT
To: General Fund/CSSF 7612
To: State School Building Fund/ County School Facilities Fund 7613
To: Deferred Maintenance Fund 7615
Other Authorized Interfund Transfers Out 7619
(b) TOTAL, INTERFUND TRANSFERS OUT
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
OTHER SOURCES/USES
SOURCES
Other Sources
Transfers from Funds of
Lapsed/Reorganized Districts 8965
(c) TOTAL, SOURCES
0.00 0.00 0.0%
0.00 0.00 0.0%
USES
Transfers from Funds of Lapsed/Reorganized Districts 7651
(d) TOTAL, USES
0.00 0.00 0.0%
0.00 0.00 0.0%
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d) 0.00 0.00 0.0%
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Special Reserve Fund for Postemployment Benefits
Expenditures by Function 43 69666 0000000
Form 20
Descri n Function Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
A. REVENUES
1) Revenue Limit Sources
2) Federal Revenues
3) Other State Revenues
4) Other Local Revenues
5 TOTAL REVENUES
8010-8099 0.00 0.00 0.0%
8100-8299 0.00 0.00 0.0%
8300-8599 0.00 0.00 0.0%
8600-8799 0.00 0.00 0.0%
0.00 0.00 0:0%
B. EXPENDITURES (Objects 1000-7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
8) Plant Services
9) Other Outgo
10) TOTAL, EXPENDITURES
1000-1999
2000-2999
3000-3999
40004999
5000-5999
6000-6999
7000-7999
8000-8999
9000-9999 Except
7610-7699
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 0.0%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES
8910-8929
7610-7629
8930-8979
7630-7699
8980-8999
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified
Special Reserve Fund for Postemployment Benefits
43 69666 0000000 Santa Clara County Expenditures by Function Form 20
Description Function Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 0.00 0.00 0.0%
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (Fl a + F1 b)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + Fie)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of
Investments and Cash in County Treasury 9775
Other Designations (by Resource/Object) 9780
c) Undesignated Amount 9790
d) Unappropriated Amount 9790
0.00 882,530.46 New
0.00 0.00 0.0%
0.00 882,530.46 New
882,530.46 0.00 -100.0%
882,530.46 882,530.46 0.0%
882,530.46 882,530.46 0.0%
0.00 0.00 0.0%
OMO 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 OMO 0.0%
0.00 0.00 OM%
0.00 0.00 0.0%
0.00 0.00 0.0%
882,530.46
882 530 46
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Special Reserve Fund for Postemployment Benefits
Exhibit: Legally Restricted Balance Detail (Object 9740) 43 69666 0000000
Form 20
Resource Description
2005/06 2006/07 Estimated Actuals Budget
Total, Legally Restricted Balance 0.00 0.00
California Dept of Education SACS Financial Reporting Software - 2006.1.0 File: FUND-B (Rev 04/26/2006) Page 8
July 1 Budget (Single Adoption) -3an Jose Unified Building Fund 43 69666 0000000 Santa Clara County Expenditures by Object Form 21
Description Resource Codes Object Codes
8010-8099
2005/06 Estimated Actuals
0.00
2006/07 Budget
0.00
Percent Difference
0.0%
A. REVENUES
1) Revenue Limit Sources
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5) TOTAL, REVENUES
8100-8299 0.00 0.00 0.0%
8300-8599 0.00 0.00 0.0%
8600-8799 7,063,882.00 7,975,460.00 12.9%
7,063 882.00 7,975,460.00 12.9%
B. EXPENDITURES
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/Direct
Support Costs)
8) Transfers of Indirect/Direct Support Costs
9 TOTAL, EXPENDITURES
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7100-7299,
7400-7499
7300-7399
0.00 0.00 0.0%
1,624,481.77 1,656,970.00 2.0%
640,501.37 687,728.00 7.4%
3,405,007.88 3,844,162.11 12.9%
3,737,450.00 7,281,874.00 94.8%
107,410,314.40 101,720,538.00 -5.3%
1,500,415.00 1,287,575.00 -14.2%
0.00 0.00 0.0%
118,318,170.42 116,478,847.11 -1.6%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (111,254,288.42) (108,503,387.11) -2.5%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In
b) Transfers Out
2) Other Sources/Uses
a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES
8910-8929
7610-7629
8930-8979
7630-7699
8980-8999
6,803,093.55 7,132,613.00 4.8%
1,404,654.11 1,370,742.00 -2.4%
176,865,662.99 0.00 -100.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
182,264,102.43 5,761,871.00 -96.8%
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified
Building Fund
43 69666 000000C Santa Clara County Expenditures by Object Form 21
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 71,009,814 01
141,260,189.03
(102 741 516 11)
212,270,003.04
-244.7%
50.3%
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (Fla + Fl b)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + Fl e)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775
Other Designations 9780
c) Undesignated Amount 9790
d) Unappropriated Amount 9790
0.00 0.00 0.0%
141,260,189.03 212,270,003.04 50.3%
0.00 0.00 0.0%
141,260,189.03 212,270,003.04 50.3%
212,270,003.04 109,528,486.93 -48.4%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
aoo aoo 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
212,270,003.04
109,528,486.93
California Dept of Education cnrs Pinnnriml gisannrtinn Cnfht.,nre. _ ,nng n
July 1 Budget (Single Adoption) San Jose Unified Building Fund 43 69666 0000000 Santa Clara County Expenditures by Object Form 21
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
G. ASSETS
1) Cash
a) in County Treasury 9110 0.00
1) Fair Value Adjustment to Cash in County Treasury 9111 0.00
b) in Banks 9120 0.00
c) in Revolving Fund 9130 0.00
d) with Fiscal Agent 9135 0.00
e) collections awaiting deposit 9140 0.00
2) Investments 9150 0.00
3) Accounts Receivable 9200 0.00
4) Due from Grantor Government 9290 0.00
5) Due from Other Funds 9310 0.00
6) Stores 9320 0.00
7) Prepaid Expenditures 9330 0.00
8) Other Current Assets 9340 0.00
9) Fixed Assets 9400
10 TOTAL, ASSETS 0.00
H. LIABILITIES
1) Accounts Payable 9500 0.00
2) Due to Grantor Governments 9590 0.00
3) Due to Other Funds 9610 0.00
4) Current Loans 9640 0.00
5) Deferred Revenue 9650 0.00
6) Long-Term Liabilities 9660
7) TOTAL, LIABILITIES 0.00
I. FUND EQUITY
Ending Fund Balance, June 30
(must agree with line F2) (G10 - H7) 0.00
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified
Building Fund
43 69666 000000( Santa Clara County Expenditures by Object Form 2'
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
FEDERAL REVENUE
FEMA 8281
Other Federal Revenue 8290
TOTAL, FEDERAL REVENUE
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
OTHER STATE REVENUE
School Facilities Apportionments 8545
Tax Relief Subventions Restricted Levies - Other
Homeowners' Exemptions 8575
Other Subventions/In-Lieu Taxes 8576
All Other State Revenue 8590
TOTAL, OTHER STATE REVENUE
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified
Building Fund
43 69666 0000000 Santa Clara County Expenditures by Object Form 21
DescriesT Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
OTHER LOCAL REVENUE
Other Local Revenue County and District Taxes
Other Restricted Levies Secured Roll 8615
Unsecured Roll 8616
Prior Years' Taxes 8617
Supplemental Taxes 8618
Non-Ad Valorem Taxes Parcel Taxes 8621
Other 8622
Community Redevelopment Funds Not Subject to RL Deduction 8625
Sales Sale of Equipment/Supplies 8631
Leases and Rentals 8650
Interest 8660
Net Increase (Decrease) in the Fair Value of Investments 8662
Other Local Revenue
All Other Local Revenue 8699
All Other Transfers In From All Others 8799
TOTAL, OTHER LOCAL REVENUE
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
3,402,214.00 4,174,460.00 22.7%
3,162,500.00 3,651,000.00 15.4%
0.00 0.00 0.0%
499,168.00 150,000.00 -69.9%
0.00 0.00 0.0%
7,063,882.00 7,975,460.00 12.9%
TOTAL, REVENUES 7,063,882.00 7,975,460.00 12.9%
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified Building Fund 43 69666 0000000 Santa Clara County Expenditures by Object Form 21
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
67,056.00
Percent Difference
-39.9%
CLASSIFIED SALARIES
Classified Support Salaries
Classified Supervisors' and Administrators' Salaries
Clerical, Technical and Office Salaries
Other Classified Salaries
TOTAL, CLASSIFIED SALARIES
2200 111,640.00
2300 880,665.47 970,017.00 10.1%
2400 632,176.30 619,897.00 -1.9%
2900 0.00 0.00 0.0%
1 624 481.77 1 656,970.00 2.0%
EMPLOYEE BENEFITS
STRS
PERS
OASDI/Medicare/Alternative
Health and Welfare Benefits
Unemployment Insurance
Workers' Compensation
Retiree Benefits
PERS Reduction
Other Employee Benefits
TOTAL, EMPLOYEE BENEFITS
3101-3102
3201-3202
3301-3302
3401-3402
3501-3502
3601-3602
3701-3702
3801-3802
3901-3902
0.00 0.00 0.0%
138,019.58 151,045.00 9.4%
114,619.20 124,938.00 9.0%
275,695.61 301,037.00 9.2%
6,892.14 828.00 -88.0%
37,342.97 40,596.00 8.7%
4,913.46 4,593.00 -6.5%
63,018.41 64,691.00 2.7%
0.00 0.00 0.0%
640,501.37 687,728.00 7.4%
BOOKS AND SUPPLIES
Books and Other Reference Materials
Materials and Supplies
Noncapitalized Equipment
TOTAL, BOOKS AND SUPPLIES
4200
4300
4400
0.00 0.00 0.0%
232,000.00 50,000.00 -78.4%
3,173,007.88 3,794,162.11 19.6%
3,405,007.88 3,844,162.11 12.9%
SERVICES AND OTHER OPERATING EXPENDITURES
Travel and Conferences
Insurance
Operations and Housekeeping Services
Rentals, Leases, Repairs, and Noncapitalized Improvements
Transfers of Direct Costs
Transfers of Direct Costs - Interfund
5200
5400 - 5450
5500
5600
5710
5750
6,000.00 0.00 -100.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
715,000.00 0.00 -100.0%
0.00 0.00 0.0%
73,552.00 74,874.00 1.8%
California Dept of Education SACS Finanrial Rannrtinn Rnftwnra - 9nnn 1 n
July 1 Budget (Single Adoption) San Jose Unified Building Fund 43 69666 0000000 Santa Clara County Expenditures by Object Form 21
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
7,207,000.00
Percent Difference
146.6%
Professional/Consulting Services and
Operating Expenditures 5800 2,922,898.00
Communications 5900 20,000.00 0.00 -100.0%
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 3,737,450.00 7,281,874.00 94.8%
CAPITAL 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
TOTAL, CAPITAL OUTLAY
10,000.00 0.00 -100.0%
0.00 0.00 0.0%
107,400,314.40 101,720,538.00 -5.3%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
107,410,314.40 101,720,538.00 -5.3%
OTHER OUTGO (excluding Transfers of Indirect/Direct Support Costs)
Other Transfers Out
All Other Transfers Out to All Others 7299
Debt Service
Repayment of State School Building Fund
Aid - Proceeds from Bonds 7435
Debt Service - Interest 7438
Other Debt Service - Principal 7439
TOTAL, OTHER OUTGO (excluding Transfers of Indirect/Direct Support Costs)
0.00 0.00 0.0%
0.00 0.00 0.0%
825,415.00 587,575.00 -28.8%
675,000.00 700,000.00 3.7%
1,500,415.00 1,287,575.00 -14.2%
TOTAL, EXPENDITURES 118,318,170.42 116,478,847.11 -1.6%
California Dept of Education - , -
July 1 Budget (Single Adoption) San Jose Unified
Building Fund
43 69666 0000000 Santa Clara County Expenditures by Object Form 21
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
Other Authorized Interfund Transfers In 8919
(a) TOTAL, INTERFUND TRANSFERS IN
6,803,093.55 7,132,613.00 4.8%
6,803,093.55 7,132,613.00 4.8%
INTERFUND TRANSFERS OUT
To: State School Building Fund/
County School Facilities Fund 7613
To: Deferred Maintenance Fund 7615
Other Authorized Interfund Transfers Out 7619
(b) TOTAL, INTERFUND TRANSFERS OUT
0.00 0.00 0.0%
0.00 0.00 0.0%
1,404,654.11 1,370,742.00 -2.4%
1,404,654.11 1,370,742.00 -2.4%
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified Building Fund 43 69666 0000000 Santa Clara County Expenditures by Object Form 21
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Bud • et
Percent Difference
OTHER SOURCES/USES
SOURCES
Proceeds Proceeds from Sale of Bonds 8951 170,420,662.99 0.00 -100.0%
Proceeds from Sale/Lease- Purchase of Land/Buildings 8953
Other Sources County School Bldg Aid 8961
Transfers from Funds of
Lapsed/Reorganized Districts 8965
Long-Term Debt Proceeds
Proceeds from Certificates of Participation 8971
Proceeds from Capital Leases 8972
Proceeds from Lease Revenue Bonds 8973
All Other Financing Sources 8979
c TOTAL SOURCES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
6,445,000.00 0.00 -100.0%
176 865 662.99 0.00 -100.0%
USES
Transfers from Funds of Lapsed/Reorganized Districts 7651
All Other Financing Uses 7699
(d) TOTAL, USES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
CONTRIBUTIONS
Contributions from Unrestricted Revenues 8980
Contributions from Restricted Revenues 8990
(e) TOTAL, CONTRIBUTIONS
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 182,264,102.43 5,761,871.00 -96.8%
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified Building Fund 43 69666 000000C Santa Clara County Expenditures by Function Form 21
Descri .tion Function Codes Object Codes 2005/06
Estimated Actuals 2006/07 Bud a et
Percent Difference
A. REVENUES
1) Revenue Limit Sources
2) Federal Revenues
3) Other State Revenues
4) Other Local Revenues
5) TOTAL, REVENUES
8010-8099 0.00 0.00 0.0%
8100-8299 0.00 0.00 0.0%
8300-8599 0.00 0.00 0.0%
8600-8799 7,063,882.00 7,975,460.00 12.9%
7,063,882.00 7,975,460.00 12.9%
B. EXPENDITURES (Objects 1000-7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
8) Plant Services
9) Other Outgo
10 TOTAL, EXPENDITURES
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7000-7999
8000-8999
9000-9999 Except
7610-7699
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
116,817,755.42 115,191,272.11 -1.4%
1,500,415.00 1,287,575.00 -14.2%
118 318,170.42 116 478 847 11 -1.6%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (111,254,288.42) (108,503,387.11) -2.5%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES
8910-8929
7610-7629
8930-8979
7630-7699
8980-8999
6,803,093.55 7,132,613.00 4.8%
1,404,654.11 1,370,742.00 -2.4%
176,865,662.99 0.00 -100.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
182,264,102.43 5,761,871.00 -96.8%
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified
Building Fund
43 69666 0000000 Santa Clara County Expenditures by Function Form 21
Description Function Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 71,009,814.01 (102,741,516.11) -244.7%
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (Fla + Fl b)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + El e)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of
Investments and Cash in County Treasury 9775
Other Designations (by Resource/Object) 9780
c) Undesignated Amount 9790
d Una.. o• hated Amount 9790
141,260,189.03 212,270,003.04 50.3%
0.00 0.00 0.0%
141,260,189.03 212,270,003.04 50.3%
0.00 0.00 0.0%
141,260,189.03 212,270,003.04 50.3%
212,270,003.04 109,528,486.93 -48.4%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
212,270,003.04
109 528 486.93
California Dent of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Building Fund
Exhibit: Legally Restricted Balance Detail (Object 9740) 43 69666 0000000
Form 21
2005/06 2006/07
Resource Description Estimated Actuals Budget
Total, Legally Restricted Balance 0.00 0.00
California Dept of Education SACS Financial Reporting Software - 2006.1.0 File: FUND-B (Rev 04/26/2006) Page 12
July 1 Budget (Single Adoption) an Jose Unified Capital Facilities Fund 43 69666 0000000
Santa Clara County Expenditures by Object Form 25
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
A. REVENUES
1) Revenue Limit Sources
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5 TOTAL REVENUES
8010-8099 0.00 0.00 0.0%
8100-8299 0.00 0.00 0.0%
8300-8599 0.00 0.00 0.0%
8600-8799 4,535,000.00 3,540,000.00 -21.9%
4,535,000.00 3 540 000.00 -21.9%
B. EXPENDITURES
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/Direct Support Costs)
8) Transfers of Indirect/Direct Support Costs
9 TOTAL, EXPENDITURES
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7100-7299, 7400-7499
7300-7399
0.00 0.00 0.0%
25,840.78 26,648.00 3.1%
12,167.14 12,126.00 -0.3%
0.00 0.00 0.0%
76,999.00 25,000.00 -67.5%
300,000.00 500,000.00 66.7%
0.00 0.00 0.0%
0.00 0.00 0.0%
415,006.92 563,774.00 35.8%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 4,119,993.08 2,976,226.00 -27.8%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4 TOTAL OTHER FINANCING SOURCES/USES
8910-8929
7610-7629
8930-8979
7630-7699
8980-8999
0.00 0.00 0.0%
3,200,000.00 2,600,000.00 -18.8%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
(3,200,000.00) (2,600,000.00) -18.8%
California Dept of Education
San Jose Unified Santa Clara County
July 'I Budget (Single Adoption) Capital Facilities Fund Expenditures by Object
43 69666 0000000 Form 25
Description Resource Codes 01Yect Codes 2005/06
Estimated Actuals 2006107 Budget
Percent Difference
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 919,993.08
744,898.90
376,226.00
1,664,891.98
-59.1%
123.5%
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (Eta + F1 b)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + F1e)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740
b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775
Other Designations 9780
c) Undesignated Amount 9790
d Una ro riated Amount 9790
0.00 0.00 0.0%
744,898.90 1,664,891.98 123.5%
0.00 0.00 0.0%
744,898.90 1,664,891.98 123.5%
1,664,891.98 2,041,117.98 22.6%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00= 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
1,664,891.98
2 041 117.98
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified Capital Facilities Fund 43 69666 0000000 Santa Clara County Expenditures by Object Form 25
2005/06 2006/07 Percent Description Resource Codes Object Codes Estimated Actuals Budget Difference
G. ASSETS
1) Cash a) in County Treasury 9110 0.00
1) Fair Value Adjustment to Cash in County Treasury 9111 0.00
b) in Banks 9120 0.00
c) in Revolving Fund 9130 0.00
d) with Fiscal Agent 9135 0.00
e) collections awaiting deposit 9140 0.00
2) Investments 9150 0.00
3) Accounts Receivable 9200 0.00
4) Due from Grantor Government 9290 0.00
5) Due from Other Funds 9310 0.00
6) Stores 9320 0.00
7) Prepaid Expenditures 9330 0.00
8) Other Current Assets 9340 0.00
9) Fixed Assets 9400
10) TOTAL, ASSETS 0.00
H. LIABILITIES
1) Accounts Payable 9500 0.00
2) Due to Grantor Govemments 9590 0.00
3) Due to Other Funds 9610 0.00
4) Current Loans 9640 0.00
5) Deferred Revenue 9650 0.00
6) Long-Term Liabilities 9660
7.) TOTAL LIABILITIES 0.00
I. FUND EQUITY
Ending Fund Balance, June 30
,must agree with line F2) (G10 - H7) 0.00
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified Capital Facilities Fund 43 69666 000000C Santa Clara County Expenditures by Object Form 2E
Descrietion Resource Codes Ob'ect Codes 2005/06
Estimated Actuals 2006/07 Budget
0.00
Percent Difference
0.0%
OTHER STATE REVENUE
Tax Relief Subventions Restricted Levies - Other
Homeowners' Exemptions 8575 0.00
Other Subventions/In-Lieu Taxes 8576
All Other State Revenue 8590
TOTAL OTHER STATE REVENUE
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
OTHER LOCAL REVENUE
Other Local Revenue County and District Taxes
Other Restricted Levies Secured Roll 8615
Unsecured Roll 8616
Prior Years' Taxes 8617
Supplemental Taxes 8618
Non-Ad Valorem Taxes Parcel Taxes 8621
Other 8622
Community Redevelopment Funds Not Subject to RL Deduction 8625
Sales Sale of Equipment/Supplies 8631
Interest 8660
Net Increase (Decrease) in the Fair Value of Investments 8662
Fees and Contracts
Mitigation/Developer Fees 8681
Other Local Revenue
All Other Local Revenue 8699
All Other Transfers In From All Others 8799
TOTAL, OTHER LOCAL REVENUE
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%,
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
35,000.00 40,000.00 14.3%
0.00 0.00 0.0%
4,500,000.00 3,500,000.00 -22.2%
0.00 0.00 0.0%
0.00 0.00 0.0%
4,535,000.00 3,540,000.00 -21.9%
TOTAL, REVENUES 4,535,000.00 3,540,000.00 -21.9%
Califomia Dept of Education
July1 Budget (Single Adoption) tan Jose Unified Capital Facilities Fund 43 69666 0000000 Tanta Clara County Expenditures by Object Form 25
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006107 Budget
Percent Difference
CERTIFICATED SALARIES
Other Certificated Salaries 1900 0.00 0.00 0.0%
TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.0%
CLASSIFIED SALARIES
Classified Support Salaries 2200
Classified Supervisors' and Administrators' Salaries 2300
Clerical, Technical and Office Salaries 2400
Other Classified Salaries 2900
TOTAL, CLASSIFIED SALARIES
0.00 0.00 0.0%
0.00 0.00 0.0%
25,840.78 26,648.00 3.1%
0.00 0.00 0.0%
25,840.78 26,648.00 3.1%
EMPLOYEE BENEFITS
STRS 3101-3102
PERS 3201-3202
OASDI/Medicare/Altemative 3301-3302
Health and Welfare Benefits 3401-3402
Unemployment Insurance 3501-3502
Workers' Compensation 3601-3602
Retiree Benefits 3701-3702
PERS Reduction 3801-3802
Other Employee Benefits 3901-3902
TOTAL, EMPLOYEE BENEFITS
0.00 0.00 0.0%
2,293.30 2,429.00 5.9%
1,913.77 2,038.00 6.5%
5,459.32 5,865.00 7.4%
117.27 13.00 -88.9%
584.09 653.00 11.8%
88.66 88.00 -0.7%
1,710.73 1,040.00 -39.2%
0.00 0.00 0.0%
12,167.14 12,126.00 -0.3%
BOOKS AND SUPPLIES
Approved Textbooks and Core Curricula Materials 4100
Books and Other Reference Materials 4200
Materials and Supplies 4300
Noncapitalized Equipment 4400
TOTAL, BOOKS AND SUPPLIES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Capital Facilities Fund Expenditures by Object
43 69666 0000000 Form 25
Descriell:9 Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
SERVICES AND OTHER OPERATING EXPENDITURES
Travel and Conferences 5200 0.00 0.00 0.0%
Insurance 5400 - 5450 0.00 0.00 0.0%
Operations and Housekeeping Services 5500 0.00 0.00 0.0%
Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 0.0%
Transfers of Direct Costs 5710 0.00 0.00 0.0%
Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.0%
Professional/Consulting Services and Operating Expenditures 5800
Communications 5900
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
76,999.00 25,000.00 -67.5%
0.00 0.00 0.0%
76,999.00 25 000.00 -67.5%
CAPITAL 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
TOTAL, CAPITAL OUTLAY
0.00 0.00 0.0%
0.00 0.00 0.0%
300,000.00 500,000.00 66.7%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
300,000.00 500,000.00 66.7%
OTHER OUTGO (excluding Transfers of Indirect/Direct Support Costs)
Other Transfers Out
All Other Transfers Out to All Others 7299
Debt Service
Debt Service - Interest 7438
Other Debt Service - Principal 7439
TOTAL, OTHER OUTGO (excluding Transfers of Indirect/Direct Support Costs)
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
TRANSFERS OF INDIRECT/DIRECT SUPPORT COSTS
Transfers of Direct Support Costs - Interfund 7380
TOTAL, TRANSFERS OF INDIRECT/DIRECT SUPPORT COSTS
0.00 0.00 0.0%
0.00 0.00 0.0%
TOTAL, EXPENDITURES 415,006.92 563,774.00 35.8%
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified Capital Facilities Fund 43 69666 0000000 Santa Clara County Expenditures by Object Form 25
Description Resource Codes Object Codes 2005/06
Estimated Actuals
0.00
2006/07 Budget
0.00
Percent Difference
0.0%
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
Other Authorized Interfund Transfers In 8919
(a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.0%
INTERFUND TRANSFERS OUT
To: State School Building Fund/ County School Facilities Fund 7613
Other Authorized Interfund Transfers Out 7619
(b) TOTAL, INTERFUND TRANSFERS OUT
0.00 0.00 0.0%
3,200,000.00 2,600,000.00 -18.8%
3,200,000.00 2,600,000.00 -18.8%
California Dept of Education — —
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Capital Facilities Fund Expenditures by Object
43 69666 0000000 Form 25
Description Resource Codes Object Codes 2005/06
Estimated Actuals
0.00
2006/07 Budget
0.00
Percent Difference
0.0%
OTHER SOURCES/USES
SOURCES
Proceeds
Proceeds from Sale/Lease- Purchase of Land/Buildings 8953
Other Sources
Transfers from Funds of
Lapsed/Reorganized Districts 8965
Long-Term Debt Proceeds
Proceeds from Certificates of Participation 8971
Proceeds from Capital Leases 8972
Proceeds from Lease Revenue Bonds 8973
All Other Financing Sources 8979
(c) TOTAL, SOURCES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
USES
Transfers from Funds of Lapsed/Reorganized Districts 7651
All Other Financing Uses 7699
(d) TOTAL, USES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
CONTRIBUTIONS
Contributions from Unrestricted Revenues 8980
Contributions from Restricted Revenues 8990
(e) TOTAL, CONTRIBUTIONS
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (3,200,000.00) (2,600,000.00) -18.8%
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified Capital Facilities Fund 43 69666 0000000 Santa Clara County Expenditures by Function Form 25
Description Function Codes Object Codes 2005/06
Estimated Actuals 2006/07 Bud . et
Percent Difference
A. REVENUES
1) Revenue Limit Sources
2) Federal Revenues
3) Other State Revenues
4) Other Local Revenues
5) TOTAL REVENUES
8010-8099 0.00 0.00 0.0%
8100-8299 0.00 0.00 0.0%
8300-8599 0.00 0.00 0.0%
8600-8799 4,535,000.00 3,540,000.00 -21.9%
4,535,000.00 3,540,000.00 -21.9%
B. EXPENDITURES (Objects 1000-7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
8) Plant Services
9) Other Outgo
10 TOTAL EXPENDITURES
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7000-7999
8000-8999
9000-9999 Except
7610-7699
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
415,006.92 563,774.00 35.8%
0.00 0.00 0.0%
415,006.92 563,774.00 35.8%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 4,119,993.08 2,976 226.00 -27.8%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions •
4) TOTAL, OTHER FINANCING SOURCES/USES
8910-8929
7610-7629
8930-8979
7630-7699
8980-8999
0.00 0.00 0.0%
3,200,000.00 2,600,000.00 -18.8%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
(3,200,000.00) (2,600,000.00) -18.8%
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Capital Facilities Fund
Expenditures by Function 43 69666 0000000
Form 25
Description Function Codes Object Codes 2005/06
Estimated Actuals
919,993.08
2006/07 Budget
376,226.00
Percent Difference
-59.1% E. NET INCREASE (DECREASE) IN FUND
BALANCE (C + D4)
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 744,898.90 1,664,891.98 123.5%
b) Audit Adjustments 9793
c) As of July 1 - Audited (Fl a + Fl b)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + Fl e)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of
Investments and Cash in County Treasury 9775
Other Designations (by Resource/Object) 9780
c) Undesignated Amount 9790
d Una.. ro. dated Amount 9790
0.00 0.00 0.0%
744,898.90 1,664,891.98 123.5%
0.00 0.00 0.0%
744,898.90 1,664,891.98 123.5%
1,664,891.98 2,041,117.98 22.6%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
1,664,891.98
2 041 117.98
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified
Capital Facilities Fund
43 69666 0000000 Santa Clara County Exhibit: Legally Restricted Balance Detail (Object 9740) Form 25
2005/06 2006/07 Resource Description Estimated Actuals Budget
Total, Legally Restricted Balance 0.00 0.00
California Dept of Education SACS Financial Reporting Software - 2006.1.0 File: FUND-B (Rev 04/26/2006) Page 11
July 1 Budget (Single Adoption) San Jose Unified County School Facilities Fund 43 69666 0000000 Santa Clara County Expenditures by Object Form 35
Descri .tion Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
A. REVENUES
1) Revenue Limit Sources 8010-8099 0.00 0.00 0.0%
2) Federal Revenue 8100-8299 0.00 0.00 0.0%
3) Other State Revenue 8300-8599 0.00 0.00 0.0%
4) Other Local Revenue 8600-8799
5 TOTAL REVENUES
115,000.00 50,000.00 -56.5%
115,000.00 50 000.00 -56.5%
B. EXPENDITURES
1) Certificated Salaries 1000-1999
2) Classified Salaries 2000-2999
3) Employee Benefits 3000-3999
4) Books and Supplies 4000-4999
5) Services and Other Operating Expenditures 5000-5999
6) Capital Outlay 6000-6999
7) Other Outgo (excluding Transfers of Indirect/Direct 7100-7299, Support Costs) 7400-7499
8) Transfers of Indirect/Direct Support Costs 7300-7399
9 TOTAL EXPENDITURES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 115,000.00 50,000.00 -56.5%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In 8910-8929
b) Transfers Out 7610-7629
2) Other Sources/Uses
a) Sources 8930-8979
b) Uses 7630-7699
3) Contributions 8980-8999
4) TOTAL, OTHER FINANCING SOURCES/USES
0.00 0.00 0.0%
3,600,000.00 4,532,613.00 25.9%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
(3,600,000.00) (4,532,613.00) 25.9%
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) County School Facilities Fund
Expenditures by Object 43 69666 0000000
Form 35
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Bud • et
Percent Difference
E. NET INCREASE (DECREASE) IN FUND BALANCE LC + D4) (3,485,000.00) 4 482 613.00) 28.6%
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (Fla + Fl b)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + Fl e)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775
Other Designations 9780
c) Undesignated Amount 9790
d) Unappropriated Amount 9790
7,967,612.82 4,482,612.82 -43.7%
0.00 0.00 0.0%
7,967,612.82 4,482,612.82 -43.7%
0.00 0.00 0.0%
7,967,612.82 4,482,612.82 -43.7%
4,482,612.82 (0.18) -100.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
4,482,612.82
(0.18)
California Dept of Education
July 1 Budget (Single Adoption) 3an Jose Unified County School Facilities Fund 43 69666 0000000 Santa Clara County Expenditures by Object Form 35
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
G. ASSETS . 1) Cash
a) in County Treasury 9110 0.00
1) Fair Value Adjustment to Cash in County Treasury 9111 0.00
b) in Banks 9120 0.00
c) in Revolving Fund 9130 0.00
d) with Fiscal Agent 9135 0.00
e) collections awaiting deposit 9140 0.00
2) Investments 9150 0.00
3) Accounts Receivable 9200 0.00
4) Due from Grantor Government 9290 0.00
5) Due from Other Funds 9310 0.00
6) Stores 9320 0.00
7) Prepaid Expenditures 9330 0.00
8) Other Current Assets 9340 0.00
9) Fixed Assets 9400
10 TOTAL, ASSETS 0.00
H. LIABILITIES
1) Accounts Payable 9500 0.00
2) Due to Grantor Governments 9590 0.00
3) Due to Other Funds 9610 0.00
4) Current Loans 9640 0.00
5) Deferred Revenue 9650 0.00
6) Long-Term Liabilities 9660
7) TOTAL, LIABILITIES 0.00
1. FUND EQUITY
Ending Fund Balance, June 30 (must agree with line F2) (G10 - H7) 0.00
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified
County School Facilities Fund
43 69666 0000000 Santa Clara County Expenditures by Object Form 35
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
FEDERAL REVENUE
Other Federal Revenue 8290
TOTAL FEDERAL REVENUE
0.00 0.00 0.0%
0.00 0.00 0.0%
OTHER STATE REVENUE
School Facilities Apportionments 8545
Pass-Through Revenues from State Sources 8587
All Other State Revenue 8590
TOTAL, OTHER STATE REVENUE
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
OTHER LOCAL REVENUE
Sales Sale of Equipment/Supplies 8631
Leases and Rentals 8650
Interest 8660
Net Increase (Decrease) in the Fair Value of Investments 8662
Other Local Revenue
All Other Local Revenue 8699
All Other Transfers In From All Others 8799
TOTAL, OTHER LOCAL REVENUE
0.00 0.00 0.0%
0.00 0.00 0.0%
115,000.00 50,000.00 -56.5%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
115,000.00 50,000.00 -56.5%
TOTAL, REVENUES 115 000.00 50 000.00 -56.5%
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified
County School Facilities Fund
43 69666 0000000 Santa Clara County Expenditures by Object Form 35
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
CLASSIFIED SALARIES
Classified Support Salaries 2200 0.00 0.00 0.0%
Classified Supervisors' and Administrators' Salaries 2300
Clerical, Technical and Office Salaries 2400
Other Classified Salaries 2900
TOTAL, CLASSIFIED SALARIES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
EMPLOYEE BENEFITS
STRS 3101-3102
PERS 3201-3202
OASDI/Medicare/Alternative 3301-3302
Health and Welfare Benefits 3401-3402
Unemployment Insurance 3501-3502
Workers' Compensation 3601-3602
Retiree Benefits 3701-3702
PERS Reduction 3801-3802
Other Employee Benefits 3901-3902
TOTAL, EMPLOYEE BENEFITS
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
BOOKS AND SUPPLIES
Books and Other Reference Materials 4200
Materials and Supplies 4300
Noncapitalized Equipment 4400
TOTAL, BOOKS AND SUPPLIES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) County School Facilities Fund
Expenditures by Object 43 69666 0000000
Form 35
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
SERVICES AND OTHER OPERATING EXPENDITURES
Travel and Conferences 5200 0.00 0.00 0.0%
Insurance 5400 - 5450 0.00 0.00 0.0%
Operations and Housekeeping Services 5500 0.00 0.00 0.0%
Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 0.0%
Transfers of Direct Costs 5710
Transfers of Direct Costs - Interfund 5750
Professional/Consulting Services and Operating Expenditures 5800
Communications 5900
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
CAPITAL 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
TOTAL, CAPITAL OUTLAY
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
OTHER OUTGO (excluding Transfers of Indirect/Direct Support Costs)
Other Transfers Out
Transfers of Pass-Through Revenues To Districts 7211
To County Offices 7212
To JPAs 7213
All Other Transfers Out to All Others 7299
Debt Service
Debt Service - Interest 7438
Other Debt Service - Principal 7439
TOTAL, OTHER OUTGO (excluding Transfers of Indirect/Direct Support Costs)
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
TOTAL, EXPENDITURES 0.00 0.00 0.0%
California Deot of Education
July 1 Budget (Single Adoption) San Jose Unified
County School Facilities Fund
43 69666 0000000 Santa Clara County Expenditures by Object Form 35
Description Resource Codes Ob'ect Codes 2005/06
Estimated Actuals
0.00
2006/07 Budget
0.00
Percent Difference
0.0%
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
To: State School Building Fund/ County School Facilities Fund From: All Other Funds 8913
Other Authorized Interfund Transfers In 8919
(a) TOTAL, INTERFUND TRANSFERS IN
0.00 0.00 0.0%
0.00 0.00 0.0%
INTERFUND TRANSFERS OUT
To: State School Building Fund/ County School Facilities Fund 7613
Other Authorized Interfund Transfers Out 7619
(b) TOTAL, INTERFUND TRANSFERS OUT
0.00 0.00 0.0%
3,600,000.00 4,532,613.00 25.9%
3,600,000.00 4,532,613.00 25.9%
California Dept of Education • —
July 1 Budget (Single Adoption) San Jose Unified County School Facilities Fund 43 69666 0000000 Santa Clara County Expenditures by Object Form 35
Description Resource Codes Ob'ect Codes 2005/06
Estimated Actuals
0.00
2006/07 Budget
0.00
Percent Difference
0.0%
OTHER SOURCES/USES
SOURCES
Proceeds
Proceeds from Sale/Lease- Purchase of Land/Buildings 8953
Other Sources
Transfers from Funds of
Lapsed/Reorganized Districts 8965
Long-Term Debt Proceeds
Proceeds from Certificates of Participation 8971
Proceeds from Capital Leases 8972
Proceeds from Lease Revenue Bonds 8973
All Other Financing Sources 8979
(c) TOTAL, SOURCES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
USES
Transfers from Funds of Lapsed/Reorganized Districts 7651
(d) TOTAL, USES
0.00 0.00 0.0%
0.00 0.00 0.0%
CONTRIBUTIONS
Contributions from Unrestricted Revenues 8980
Contributions from Restricted Revenues 8990
Categorical Education Block Grant Transfers 8995
(e) TOTAL, CONTRIBUTIONS
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (3,600,000.00) (4,532,613.00) 25.9%
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified County School Facilities Fund 43 69666 0000000 Santa Clara County Expenditures by Function Form 35
Description Function Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
A. REVENUES
1) Revenue Limit Sources
2) Federal Revenues
3) Other State Revenues
4) Other Local Revenues
5 TOTAL REVENUES
8010-8099 0.00 0.00 0.0%
8100-8299 0.00 0.00 0.0%
8300-8599 0.00 0.00 0.0%
8600-8799 115,000.00 50,000.00 -56.5%
115,000.00 50,000.00 -56.5%
B. EXPENDITURES (Objects 1000-7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
8) Plant Services
9) Other Outgo
10 TOTAL EXPENDITURES
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7000-7999
8000-8999
9000-9999 Except
7610-7699
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 115,000.00 50,000.00 -56.5%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES
8910-8929
7610-7629
8930-8979
7630-7699
8980-8999
0.00 0.00 0.0%
3,600,000.00 4,532,613.00 25.9%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
(3,600,000.00) 4 532,613.00) 25.9%
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) County School Facilities Fund
Expenditures by Function 43 69666 000000(
Form 3f
Description Function Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
28.6%
-43.7%
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (3,485,000.00)
7,967,612.82
(4 482 613 00)
4,482,612.82
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (Fl a + Fl b)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + Fl e)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of
Investments and Cash in County Treasury 9775
Other Designations (by Resource/Object) 9780
c) Undesignated Amount 9790
d) Unappropriated Amount 9790
0.00 0.00 0.0%
7,967,612.82 4,482,612.82 -43.7%
0.00 0.00 0.0%
7,967,612.82 4,482,612.82 -43.7%
4,482,612.82 (0.18) -100.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
o.00 o.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
4,482,612.82
(0.18)
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) County School Facilities Fund
Exhibit: Legally Restricted Balance Detail (Object 9740) 43 69666 0000000
Form 35
2005/06 2006/07
Resource Description Estimated Actuals Budget
Total, Legally Restricted Balance 0.00 0.00
California Dept of Education SACS Financial Reporting Software - 2006.1.0 File: FUND-B (Rev 04/26/2006) Page 11
July 1 Budget (Single Adoption) Ban Jose Unified
Bond Interest and Redemption Fund
43 69666 0000000 Banta Clara County Expenditures by Object Form 51
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
0.00
Percent Difference
0.0%
A. REVENUES
1) Revenue Limit Sources
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5) TOTAL , REVENUES
8010-8099 0.00
8100-8299 0.00 0.00 0.0%
8300-8599 241,997.00 241,997.00 0.0%
8600-8799 23,187,975.00 22,716,764.00 -2.0%
23,429,972.00 22 958 761.00 -2.0%
B. EXPENDITURES
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/Direct Support Costs)
8) Transfers of Indirect/Direct Support Costs
9) TOTAL, EXPENDITURES
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7100-7299, 7400-7499
7300-7399
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
26,019,756.00 23,019,756.00 -11.5%
0.00 0.00 0.0%
26,019,756.00 23,019,756.00 -11.5%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (2,589,784.00) (60,995.00) -97.6%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES
8910-8929
7610-7629
8930-8979
7630-7699
8980-8999
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Bond Interest and Redemption Fund
Expenditures by Object 43 69666 000000C
Form 51
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 2 589 784.00 60 995.00 -97.6%
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 18,361,455.00 15,771,671.00 -14.1%
b) Audit Adjustments 9793
c) As of July 1 - Audited (F1 a + F1 b)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + Fl e)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775
Other Designations 9780
c) Undesignated Amount 9790
d) Unappropriated Amount 9790
0.00 0.00 0.0%
18,361,455.00 15,771,671.00 -14.1%
0.00 0.00 0.0%
18,361,455.00 15,771,671.00 -14.1%
15,771,671.00 15,710,676.00 -0.4%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
15,771,671.00
15,710,676.00
California Dept of Education - . .
July 1 Budget (Single Adoption) an Jose Unified Bond Interest and Redemption Fund 43 69666 0000000
Santa Clara County Expenditures by Object Form 51
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
G. ASSETS
1) Cash a) in County Treasury 9110 0.00
1) Fair Value Adjustment to Cash in County Treasury 9111 0.00
b) in Banks 9120 0.00
c) in Revolving Fund 9130 0.00
d) with Fiscal Agent 9135 0.00
e) collections awaiting deposit 9140 0.00
2) Investments 9150 0.00
3) Accounts Receivable 9200 0.00
4) Due from Grantor Government 9290 0.00
5) Due from Other Funds 9310 0.00
6) Stores 9320 0.00
7) Prepaid Expenditures 9330 0.00
8) Other Current Assets 9340 0.00
9) Fixed Assets 9400
1 0 TOTAL, ASSETS 0.00
H. LIABILITIES
1) Accounts Payable 9500 0.00
2) Due to Grantor Governments 9590 0.00
3) Due to Other Funds 9610 0.00
4) Current Loans 9640 0.00
5) Deferred Revenue 9650 0.00
6) Long-Term Liabilities 9660
7) TOTAL, LIABILITIES 0.00
I. FUND EQUITY
Ending Fund Balance, June 30 (must agree with line F2) (G10 - H7) 0.00
California Dept of Education
an Jose Unified Banta Clara County
July 1 Budget (Single Adoption) Bond Interest and Redemption Fund
Expenditures by Object 43 69666 0000000
Form 51
1
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Bud et
Percent Difference
FEDERAL REVENUE
Other Federal Revenue 8290 0.00 0.00 0.0%
TOTAL, FEDERAL REVENUE 0.00 0.00 0.0%
OTHER STATE REVENUE
Tax Relief Subventions Voted Indebtedness Levies
Homeowners' Exemptions 8571
Other Subventions/In-Lieu Taxes 8572
TOTAL OTHER STATE REVENUE
241,997.00 241,997.00 0.0%
0.00 0.00 0.0%
241,997.00 241 997.00 0.0%
OTHER LOCAL REVENUE
Other Local Revenue County and District Taxes Voted Indebtedness Levies
Secured Roll 8611
Unsecured Roll 8612
Prior Years' Taxes 8613
Supplemental Taxes 8614
Penalties and Interest from Delinquent Non-Revenue Limit Taxes 8629
Interest 8660
Net Increase (Decrease) in the Fair Value of Investments 8662
Other Local Revenue
All Other Local Revenue 8699
All Other Transfers In From All Others 8799
TOTAL, OTHER LOCAL REVENUE
20,491,532.00 20,491,532.00 0.0%
1,728,647.00 1,728,647.00 0.0%
(7,154.00) (7,154.00) 0.0%
840,410.00 369,199.00 -56.1%
0.00 0.00 0.0%
134,540.00 134,540.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
23,187,975.00 22,716,764.00 -2.0%
TOTAL, REVENUES 23 429 972.00 22 958 761.00 -2.0%
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified
Bond Interest and Redemption Fund
43 69666 0000000 Santa Clara County Expenditures by Object Form 51
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
OTHER OUTGO (excluding Transfers of Indirect/Direct Support Costs)
Debt Service
Bond Redemptions 7433
Bond Interest and Other Service Charges 7434
Debt Service - Interest 7438
Other Debt Service - Principal 7439
TOTAL, OTHER OUTGO (excluding Transfers of Indirect/Direct Support Costs)
16,890,000.00 13,890,000.00 -17.8%
9,129,756.00 9,129,756.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
26,019,756.00 23,019,756.00 -11.5%
TOTAL, EXPENDITURES 26,019,756.00 23,019,756.00 -11.5%
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified
Bond Interest and Redemption Fund
43 69666 0000000 Santa Clara County Expenditures by Object Form 51
Description Resource Codes Object Codes 2005/06
Estimated Actuals
0.00
2006/07 Budget
0.00
Percent Difference
0.0%
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
Other Authorized Interfund Transfers In 8919
(a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.0%
INTERFUND TRANSFERS OUT
To: General Fund 7614
Other Authorized Interfund Transfers Out 7619
(b) TOTAL, INTERFUND TRANSFERS OUT
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
OTHER SOURCES/USES
SOURCES
Other Sources
Transfers from Funds of
Lapsed/Reorganized Districts 8965
All Other Financing Sources 8979
(c) TOTAL, SOURCES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
USES
Transfers from Funds of Lapsed/Reorganized Districts 7651
All Other Financing Uses 7699
(d) TOTAL, USES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d) 0.00 0.00 0.0%
California Dept of Education care P;nnnnini nnne
July 1 Budget (Single Adoption) San Jose Unified
Bond Interest and Redemption Fund
43 69666 0000000 Santa Clara County Expenditures by Function Form 51
Description Function Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
A. REVENUES
1) Revenue Limit Sources
2) Federal Revenues
3) Other State Revenues
4) Other Local Revenues
5 TOTAL REVENUES
8010-8099 0.00 0.00 0.0%
8100-8299
8300-8599
8600-8799
0.00 0.00 0.0%
241,997.00 241,997.00 0.0%
23,187,975.00 22,716,764.00 -2.0%
23,429,972.00 22,958,761.00 -2.0%
B. EXPENDITURES (Objects 1000-7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
8) Plant Services
9) Other Outgo
10 TOTAL EXPENDITURES
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7000-7999
8000-8999
9000-9999 Except
7610-7699
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00: 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
26,019,756.00 23,019,756.00 -11.5%
26 019 756 00 23,019 756.00 -11.5%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (2,589,784.00) (60,995.00) -97.6%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES
8910-8929
7610-7629
8930-8979
7630-7699
8980-8999
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Bond Interest and Redemption Fund
Expenditures by Function 43 69666 0000000
Form 51
Descrietim Function Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (2589,784.00) (60,995.00) -97.6%
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (F1 a + Fib)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + Fie)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of
Investments and Cash in County Treasury 9775
Other Designations (by Resource/Object) 9780
c) Undesignated Amount 9790
d) Unappropriated Amount 9790
18,361,455.00 15,771,671.00 -14.1%
0.00 0.00 0.0%
18,361,455.00 15,771,671.00 -14.1%
0.00 0.00 0.0%
18,361,455.00 15,771,671.00 -14.1%
15,771,671.00 15,710,676.00 -0.4%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
15,771,671.00
15,710,676.00
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Bond Interest and Redemption Fund
Exhibit: Legally Restricted Balance Detail (Object 9740) 43 69666 0000000
Form 51
2005/06 2006/07
Resource Description Estimated Actuals Budget
Total, Legally Restricted Balance 0.00 0.00
California Dept of Education SACS Financial Reporting Software - 2006.1.0 File: FUND-B (Rev 04/26/2006) Page 9
July 1 Budget (Single Adoption) San Jose Unified
Tax Override Fund
43 69666 0000000 Santa Clara County Expenditures by Object Form 53
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Bud . et
Percent Difference
A. REVENUES
1) Revenue Limit Sources 8010-8099 0.00 0.00 0.0%
2) Federal Revenue 8100-8299 0.00 0.00 0.0%
3) Other State Revenue 8300-8599 0.00 0.00 0.0%
4) Other Local Revenue 8600-8799
5) TOTAL, REVENUES ,
0.00 0.00 0.0%
0.00 0.00 0.0%
B. EXPENDITURES
1) Certificated Salaries 1000-1999
2) Classified Salaries 2000-2999
3) Employee Benefits 3000-3999
4) Books and Supplies 4000-4999
5) Services and Other Operating Expenditures 5000-5999
6) Capital Outlay 6000-6999
7) Other Outgo (excluding Transfers of Indirect/Direct 7100-7299, Support Costs) 7400-7499
8) Transfers of Indirect/Direct Support Costs 7300-7399
9) TOTAL, EXPENDITURES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 0.0%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In 8910-8929
b) Transfers Out 7610-7629
2) Other Sources/Uses a) Sources 8930-8979
b) Uses 7630-7699
3) Contributions 8980-8999
4) TOTAL, OTHER FINANCING SOURCES/USES
0.00 0.00 0.0%
3,093.55 0.00 -100.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
(3,093.55) 0.00 -100.0%
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Tax Override Fund
Expenditures by Object 43 69666 0000000
Form 53
Description Resource Codes Ob'ect Codes 2005/06
Estimated Actuals 2006/07 Bud • et
Percent Difference
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (3,093.55)
3,093.55
0.00
0.00
-100.0%
-100.0%
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (Fla + Flb)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + Fle)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775
Other Designations 9780
c) Undesignated Amount 9790
d Una . •ro. dated Amount 9790
0.00 0.00 0.0%
3,093.55 0.00 -100.0%
0.00 0.00 0.0%
3,093.55 0.00 -100.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 am
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00
0.00
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified
Tax Override Fund
43 69666 0000000 Santa Clara County Expenditures by Object Form 53
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
G. ASSETS 1) Cash
a) in County Treasury 9110 0.00
1) Fair Value Adjustment to Cash in County Treasury 9111 0.00
b) in Banks 9120 0.00
c) in Revolving Fund 9130 0.00
d) with Fiscal Agent 9135 0.00
e) collections awaiting deposit 9140 0.00
2) Investments 9150 0.00
3) Accounts Receivable 9200 0.00
4) Due from Grantor Government 9290 0.00
5) Due from Other Funds 9310 0.00
6) Stores 9320 0.00
7) Prepaid Expenditures 9330 0.00
8) Other Current Assets 9340 0.00
9) Fixed Assets 9400
10) TOTAL, ASSETS 0.00
H. LIABILITIES
1) Accounts Payable 9500 0.00
2) Due to Grantor Governments 9590 0.00
3) Due to Other Funds 9610 0.00
4) Current Loans 9640 0.00
5) Deferred Revenue 9650 0.00
6) Long-Term Liabilities 9660
7) TOTAL, LIABILITIES 0.00
I. FUND EQUITY
Ending Fund Balance, June 30 (must agree with line F2) (G10 - H7) 0.00
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Tax Override Fund
Expenditures by Object 43 69666 0000000
Form 53
Description Resource Codes Ob'ect Codes 2005/06
Estimated Actuals 2006/07 Bud • et
Percent Difference
FEDERAL REVENUE
Other Federal Revenue 8290 0.00 0.00 0.0%
TOTAL, FEDERAL REVENUE 0.00 0.00 0.0%
OTHER STATE REVENUE
Tax Relief Subventions Voted Indebtedness Levies
Homeowners' Exemptions 8571
Other Subventions/In-Lieu Taxes 8572
TOTAL, OTHER STATE REVENUE
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
OTHER LOCAL REVENUE
Other Local Revenue County and District Taxes Voted Indebtedness Levies
Secured Roll 8611
Unsecured Roll 8612
Prior Years' Taxes 8613
Supplemental Taxes 8614
Non-Ad Valorem Taxes Parcel Taxes 8621
Penalties and Interest from Delinquent Non-Revenue Limit Taxes 8629
Interest 8660
Net Increase (Decrease) in the Fair Value of Investments 8662
Other Local Revenue
All Other Local Revenue 8699
TOTAL, OTHER LOCAL REVENUE
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
TOTAL, REVENUES 0.00 0.00 0.0%
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified
Tax Override Fund
43 69666 0000000 Santa Clara County Expenditures by Object Form 53
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
OTHER OUTGO (excluding Transfers of Indirect/Direct Support Costs)
Debt Service
State School Building Repayment 7432
Payments to Original District for Acquisition of Property 7436
Debt Service - Interest 7438
Other Debt Service - Principal 7439
TOTAL, OTHER OUTGO (excluding Transfers of Indirect/Direct Support Costs)
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
TOTAL, EXPENDITURES 0.00 0.00 0.0%
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Tax Override Fund
Expenditures by Object 43 69666 0000000
Form 53
I
Description Resource Codes Oliect Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
Other Authorized Interfund Transfers In 8919
(a) TOTAL, INTERFUND TRANSFERS IN
0.00 0.00 0.0%
0.00 0.00 0.0%
INTERFUND TRANSFERS OUT
Other Authorized Interfund Transfers Out 7619
(b) TOTAL, INTERFUND TRANSFERS OUT
3,093.55 0.00 -100.0%
3,093.55 0.00 -100.0%
OTHER SOURCES/USES
SOURCES
Other Sources County School Bldg Aid 8961
Transfers from Funds of
Lapsed/Reorganized Districts 8965
(c) TOTAL, SOURCES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
USES
Transfers from Funds of Lapsed/Reorganized Districts 7651
(d) TOTAL, USES
0.00 0.00 0.0%
0.00 0.00 0.0%
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d) (3,093.55) 0.00 -100.0%
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified
Tax Override Fund
43 69666 0000000 Santa Clara County Expenditures by Function Form 53
Description Function Codes Ob'ect Codes 2005/06
Estimated Actuals 2006/07 Budget
0.00
Percent Difference
0.0%
A. REVENUES
1) Revenue Limit Sources
2) Federal Revenues
3) Other State Revenues
4) Other Local Revenues
5) TOTAL, REVENUES
8010-8099 0.00
8100-8299 0.00 0.00 0.0%
8300-8599
8600-8799
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
B. EXPENDITURES (Objects 1000-7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
8) Plant Services
9) Other Outgo
10) TOTAL, EXPENDITURES
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7000-7999
8000-8999
9000-9999 Except
7610-7699
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 0.0%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES
8910-8929
7610-7629
8930-8979
7630-7699
8980-8999
0.00 0.00 0.0%
3,093.55 0.00 -100.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
(3,093.55) 0.00 -100.0%
Califomia Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Tax Override Fund
Expenditures by Function 43 69666 0000000
Form 53
Description Function Codes Ob'ect Codes 2005/06
Estimated Actuals 2006/07 Bud • et
Percent Difference
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (3,093.55)
3,093.55
0.00
0.00
-100.0%
-100.0%
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (Fl a + F1 b)
d) Other Restatements 9795
e) Adjusted Beginning Balance
2) Ending Balance, June 30 (E + Fie)
Components of Ending Fund Balance a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of
Investments and Cash in County Treasury 9775
Other Designations (by Resource/Object) 9780
c) Undesignated Amount 9790
d) Unappropriated Amount 9790
0.00 0.00 0.0%
3,093.55 0.00 -100.0%
0.00 0.00 0.0%
3,093.55 0.00 -100.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00
0.00
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified
Tax Override Fund
43 69666 0000000 Santa Clara County Exhibit: Legally Restricted Balance Detail (Object 9740) Form 53
2005/06 2006/07 Resource Description Estimated Actuals Budget
Total, Legally Restricted Balance 0.00 0.00
California Dept of Education SACS Financial Reporting Software - 2006.1.0 File: FUND-B (Rev 04/26/2006) Page 9
July 1 Budget (Single Adoption) an Jose Unified Self-Insurance Fund 43 69666 0000000
Tanta Clara County Expenses by Object Form 67
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
A. REVENUES
1) Revenue Limit Sources 8010-8099 0.00 0.00 0.0%
2) Federal Revenue 8100-8299
3) Other State Revenue 8300-8599
4) Other Local Revenue 8600-8799
5) TOTAL REVENUES
0.00 0.00 0.0%
0.00 0.00 0.0%
26,558,342.00 28,131,244.00 5.9%
26,558,342.00 28,131,244.00 5.9%
B. EXPENSES
1) Certificated Salaries 1000-1999
2) Classified Salaries 2000-2999
3) Employee Benefits 3000-3999
4) Books and Supplies 4000-4999
5) Services and Other Operating Expenses 5000-5999
6) Depreciation 6000-6999
7) Other Outgo (excluding Transfers of Indirect/Direct 7100-7299, Support Costs) 7400-7499
8) Transfers of Indirect/Direct Support Costs 7300-7399
9) TOTAL, EXPENSES
0.00 0.00 0.0%
126,817.51 123,415.00 -2.7%
54,237.36 57,308.00 5.7%
10,335.00 10,335.00 0.0%
24,315,289.00 25,958,373.00 6.8%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
24,506,678.87 26,149,431.00 6.7%
C. EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENSES BEFORE OTHER
FINANCING SOURCES AND USES (A5 - B9) 2,051,663.13 1 981 813.00 -3.4%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In 8910-8929
b) Transfers Out 7610-7629
2) Other Sources/Uses a) Sources 8930-8979
b) Uses 7630-7699
3) Contributions 8980-8999
4) TOTAL, OTHER FINANCING SOURCES/USES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Self-Insurance Fund Expenses by Object
43 69666 0000000 Form 67
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
E. NET INCREASE (DECREASE) IN
NET ASSETS (C + D4) 2,051,663.13 1,981,813.00 -3.4%
F. NET ASSETS
1) Beginning Net Assets a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (F1 a + Fl b)
d) Other Restatements 9795
e) Adjusted Beginning Net Assets
2) Ending Net Assets, June 30 (E + F1 e)
Components of Ending Net Assets a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of Investments and Cash in County Treasury 9775
Other Designations 9780
c) Undesignated Amount 9790
d) Unappropriated Amount 9790
5,352,608.33 2,953,986.35 -44.8%
(4,450,285.11) 0.00 -100.0%
902,323.22 2,953,986.35 227.4%
0.00 0.00 0.0%
902,323.22 2,953,986.35 227.4%
2,953,986.35 4,935,799.35 67.1%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0,0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
2,953,986.35
4,935,799.35
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified Self-Insurance Fund 43 69666 0000000 Santa Clara County Expenses by Object Form 67
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
G. ASSETS . 1) Cash
a) in County Treasury 9110 0.00
1) Fair Value Adjustment to Cash in County Treasury 9111 0.00
b) in Banks 9120 0.00
c) in Revolving Fund 9130 0.00
d) with Fiscal Agent 9135 0.00
e) collections awaiting deposit 9140 0.00
2) Investments 9150 0.00
3) Accounts Receivable 9200 0.00
4) Due from Grantor Government 9290 0.00
5) Due from Other Funds 9310 0.00
6) Stores 9320 0.00
7) Prepaid Expenditures 9330 0.00
8) Other Current Assets 9340 0.00
9) Fixed Assets
a) Land 9410 0.00
b) Land Improvements 9420 0.00
c) Accumulated Depreciation - Land Improvements 9425 0.00
d) Buildings 9430 0.00
e) Accumulated Depreciation - Buildings 9435 0.00
f) Equipment 9440 0.00
g) Accumulated Depreciation - Equipment 9445 0.00
h) Work in Progress 9450 0.00
10) TOTAL, ASSETS 0.00
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Self-Insurance Fund Expenses by Object
43 69666 0000000 Form 67
2005/06 2006/07 Percent
Description Resource Codes Object Codes Estimated Actuals Budget Difference
H. LIABILITIES
1) Accounts Payable 9500 0.00
2) Due to Grantor Governments 9590 0.00
3) Due to Other Funds 9610 0.00
4) Current Loans 9640 0.00
5) Deferred Revenue 9650 0.00
6) Long-Term Liabilities a) Other Postemployment Benefits 9664 0.00
b) Compensated Absences 9665 0.00
c) COPs Payable 9666 0.00
d) Capital Leases Payable 9667 0.00
e) Lease Revenue Bonds Payable 9668 0.00
f) Other General Long-Term Liabilities 9669 0.00
7) TOTAL, LIABILITIES 0.00
I. NET ASSETS
Net Assets, June 30 (must agree with line F2) (G10 - H7) 0.00
California Deot of Education
July 1 Budget (Single Adoption) San Jose Unified Self-Insurance Fund 43 69666 0000000 Santa Clara County Expenses by Object Form 67
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
OTHER LOCAL REVENUE
Other Local Revenue
Sales Sale of Equipment/Supplies 8631
Interest 8660
Net Increase (Decrease) in the Fair Value of Investments 8662
Fees and Contracts
In-District Premiums/ Contributions 8674
All Other Fees and Contracts 8689
Other Local Revenue
All Other Local Revenue 8699
All Other Transfers In From All Others 8799
TOTAL, OTHER LOCAL REVENUE
0.00 0.00 0.0%
283,455.00 288,495.00 1.8%
0.00 0.00 0.0%
26,274,887.00 27,842,749.00 6.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
26,558,342.00 28,131,244.00 5.9%
TOTAL, REVENUES 26 558 342.00 28 131 244.00 5.9%
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Self-Insurance Fund Expenses by Object
43 69666 0000000 Form 67
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
CERTIFICATED SALARIES
Certificated Pupil Support Salaries 1200 0.00 0.00 0.0%
Certificated Supervisors' and Administrators' Salaries 1300 0.00 0.00 0.0%
TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.0%
CLASSIFIED SALARIES
Classified Support Salaries 2200
Classified Supervisors' and Administrators' Salaries 2300
Clerical, Technical and Office Salaries 2400
Other Classified Salaries 2900
TOTAL, CLASSIFIED SALARIES
0,00 0.00 0.0%
10,871.85 11,199.00 3.0%
108,406.87 112,216.00 3.5%
7,538.79 0.00 -100.0%
126,817.51 123,415.00 -2.7%
EMPLOYEE BENEFITS
STRS 3101-3102
PERS 3201-3202
OASDI/Medicare/Alternative 3301-3302
Health and Welfare Benefits 3401-3402
Unemployment Insurance 3501-3502
Workers' Compensation 3601-3602
Retiree Benefits 3701-3702
PERS Reduction 3801-3802
Other Employee Benefits 3901-3902
TOTAL, EMPLOYEE BENEFITS
0.00 0.00 0.0%
11,009.04 11,250.00 2.2%
9,028.31 9,330.00 3.3%
25,819.59 28,418.00 10.1%
543.65 62.00 -88.6%
2,922.28 3,023.00 3.4%
393.55 407.00 3.4%
4,520.94 4,818.00 6.6%
0.00 0.00 0.0%
54,237.36 57,308.00 5.7%
BOOKS AND SUPPLIES
Books and Other Reference Materials 4200
Materials and Supplies 4300
Noncapitalized Equipment 4400
TOTAL, BOOKS AND SUPPLIES
0.00 0.00 0.0%
10,335.00 10,335.00 0.0%
0.00 0.00 0.0%
10,335.00 10,335.00 0.0%
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified Self-Insurance Fund 43 69666 0000000 Santa Clara County Expenses by Object Form 67
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
SERVICES AND OTHER OPERATING EXPENSES
Travel and Conferences 5200
Dues and Memberships 5300
Insurance 5400 - 5450
Operations and Housekeeping Services 5500
Rentals, Leases, Repairs, and Noncapitalized
Improvements 5600
Transfers of Direct Costs - Interfund 5750
Professional/Consulting Services and Operating Expenditures 5800
Communications 5900
TOTAL, SERVICES AND OTHER OPERATING EXPENSES
1,000.00 1,000.00 0.0%
0.00 0.00 0.0%
251,505.00 260,980.00 3.8%
0.00 0.00 0.0%
800.00 800.00 0.0%
0.00 0.00 0.0%
24,061,984.00 25,695,593.00 6.8%
0.00 0.00 0.0%
24,315,289.00 25,958,373.00 6.8%
DEPRECIATION
Depreciation Expense 6900
TOTAL, DEPRECIATION
0.00 0.00 0.0%
0.00 0.00 0.0%
TOTAL, EXPENSES 24,506,678.87 26,149,431.00 6.7%
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Self-Insurance Fund Expenses by Object
43 69666 0000000 Form 67
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
Other Authorized Interfund Transfers In 8919
(a) TOTAL, INTERFUND TRANSFERS IN
0.00 0.00 0.0%
0.00 0.00 0.0%
INTERFUND TRANSFERS OUT
Other Authorized Interfund Transfers Out 7619
(b) TOTAL, INTERFUND TRANSFERS OUT
0.00 0.00 0.0%
0.00 0.00 0.0%
OTHER SOURCES/USES
SOURCES
Other Sources
Transfers from Funds of
Lapsed/Reorganized Districts 8965
(c) TOTAL, SOURCES
0.00 0.00 0.0%
0.00 0.00 0.0%
USES
Transfers from Funds of Lapsed/Reorganized Districts 7651
(d) TOTAL, USES
0.00 0.00 0.0%
0.00 0.00 0.0%
TOTAL, OTHER FINANCING SOURCES/USES (a-b+c-d) 0.00 0.00 0.0%
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified Self-Insurance Fund 43 69666 0000000 Santa Clara County Expenses by Function Form 67
Description Function Codes Object Codes 2005/06
Estimated Actuals 2006/07 Bud • et
Percent Difference
A. REVENUES
1) Revenue Limit Sources
2) Federal Revenues
3) Other State Revenues
4) Other Local Revenues
5) TOTAL, REVENUES
8010-8099 0.00 0.00 0.0%
8100-8299 0.00 0.00 0.0%
8300-8599 0.00 0.00 0.0%
8600-8799 26,558,342.00 28,131,244.00 5.9%
26,558 342 00 28,131,244.00 5 .9%
B. EXPENSES (Objects 1000-7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
8) Plant Services
9) Other Outgo
10) TOTAL, EXPENSES
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7000-7999
8000-8999
9000-9999 Except
7610-7699
0.00 0.00 0.0%
0.00 0,00 0.0%
0.00 0 00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
24,506,678.87 26,149,431.00 6.7%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
24,506,678.87 26,149,431.00 6.7%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 2,051,663.13 1 981 813.00 -3.4%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4) TOTAL, OTHER FINANCING SOURCES/USES
8910-8929
7610-7629
8930-8979
7630-7699
8980-8999
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
California Dept of Education
July 1 Budget (Single Adoption) San Jose Unified Self-Insurance Fund 43 69666 0000000 Santa Clara County Expenses by Function Form 67
Description Function Codes Oliect Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
E. NET INCREASE (DECREASE) IN NET ASSETS (C + D4) 2,051 663.13 1,981,813.00 -3.4%
F. NET ASSETS
1) Beginning Net Assets
a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (Fl a + Fl b)
d) Other Restatements 9795
e) Adjusted Beginning Net Assets
2) Ending Net Assets, June 30 (E + Fl e)
Conponents of Ending Net Assets a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of
Investments and Cash in County Treasury 9775
Other Designations (by Resource/Object) 9780
c) Undesignated Amount 9790
d) Unappropriated Amount 9790
5,352,608.33 2,953,986.35 -44.8%
(4,450,285.11) 0.00 -100.0%
902,323.22 2,953,986.35 227.4%
0.00 0.00 0.0%
902,323.22 2,953,986.35 227.4%
2,953,986.35 4,935,799.35 67.1%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
2,953,986.35
4 935 799.35
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Self-Insurance Fund
Exhibit: Legally Restricted Balance Detail (Object 9740) 43 69666 0000000
Form 67
2005/06 2006/07 Resource Description Estimated Actuals Budget
Total, Legally Restricted Balance 0.00 0.00
California Dept of Education SACS Financial Reporting Software - 2006.1.0 File: FUND-B (Rev 04/26/2006) Page 11
,an Jose Unified ,ants Clara County
July 1 Budget (Single Adoption) Retiree Benefit Fund Expenses by Object
43 69666 0000000 Form 71
Description Resource Codes Object Codes 2005/06
Estimated Actuals
0.00
2006/07 Budget
0.00
Percent Difference
0.0%
A. REVENUES
1) Revenue Limit Sources 8010-8099
2) Federal Revenue 8100-8299 0.00 0.00 0.0%
3) Other State Revenue 8300-8599 0.00 0.00 0.0%
4) Other Local Revenue 8600-8799 0.00 5,290,789.00 New
5) TOTAL, REVENUES 0.00 5,290,789.00 New
B. EXPENSES
1) Certificated Salaries 1000-1999
2) Classified Salaries 2000-2999
3) Employee Benefits 3000-3999
4) Books and Supplies 4000-4999
5) Services and Other Operating Expenses 5000-5999
6) Depreciation 6000-6999
7) Other Outgo (excluding Transfers of Indirect/Direct 7100-7299, Support Costs) 7400-7499
8) Transfers of Indirect/Direct Support Costs 7300-7399
9) TOTAL, EXPENSES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 5,290,789.00 New
0.00 0 ♦00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 5,290,789.00 New
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 0.0%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In 8910-8929
b) Transfers Out 7610-7629
2) Other Sources/Uses a) Sources 8930-8979
b) Uses 7630-7699
3) Contributions 8980-8999
4) TOTAL, OTHER FINANCING SOURCES/USES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
(!nlifnmia flant nf iratinn
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Retiree Benefit Fund Expenses by Object
43 69666 0000000 Form 71
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
E. NET INCREASE (DECREASE) IN NET ASSETS (C + D4) 0.00 0.00 0.0%
F. NET ASSETS
1) Beginning Net Assets a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 - Audited (Fla + F1b)
d) Other Restatements
e) Adjusted Beginning Net Assets
2) Ending Net Assets, June 30 (E + F1 e)
Components of Ending Net Assets 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
c) Undesignated Amount
d) Unappropriated Amount
9791
9793
9795
9711
9712
9713
9719
9730
9740
9770
9775
9780
9790
9790
882,530.46 0.00 -100.0%
0.00 0.00 0.0%
882,530.46 0.00 -100.0%
(882,530.46) 0.00 -100.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00
0.00
California Dept of Education
July 1 Budget (Single Adoption) 3an Jose Unified Retiree Benefit Fund 43 69666 0000000 Santa Clara County Expenses by Object Form 71
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
G. ASSETS 1) Cash
a) in County Treasury 9110 0.00
1) Fair Value Adjustment to Cash in County Treasury 9111 0.00
b) in Banks 9120 0.00
c) in Revolving Fund 9130 0.00
d) with Fiscal Agent 9135 0.00
e) collections awaiting deposit 9140 0.00
2) Investments 9150 0.00
3) Accounts Receivable 9200 0.00
4) Due from Grantor Government 9290 0.00
5) Due from Other Funds 9310 0.00
6) Stores 9320 0.00
7) Prepaid Expenditures 9330 0.00
8) Other Current Assets 9340 0.00
9) Fixed Assets 9400
10) TOTAL, ASSETS 0.00
H. LIABILITIES
1) Accounts Payable 9500 0.00
2) Due to Grantor Governments 9590 0.00
3) Due to Other Funds 9610 0.00
4) Current Loans 9640 0.00
5) Deferred Revenue 9650 0.00
6) Long-Term Liabilities a) Other Postemployment Benefits 9664 0.00
b) Compensated Absences 9665 0.00
c) COPs Payable 9666 0.00
d) Capital Leases Payable 9667 0.00
e) Lease Revenue Bonds Payable 9668 0.00
f) Other General Long-Term Liabilities 9669 0.00
7) TOTAL, LIABILITIES 0.00
I. NET ASSETS
Net Assets, June 30 (must agree with line F2) (G10 - H7) 0.00
California Dent of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Retiree Benefit Fund Expenses by Object
43 69666 0000000 Form 71
Description Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
OTHER LOCAL REVENUE
Other Local Revenue
Interest 8660
Net Increase (Decrease) in the Fair Value of Investments 8662
Fees and Contracts
In-District Premiums/ Contributions 8674
Other Local Revenue
All Other Local Revenue 8699
TOTAL, OTHER LOCAL REVENUE
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 5,290,789.00 New
0.00 0.00 0.0%
0.00 5,290,789.00 New
TOTAL, REVENUES 0.00 5,290,789.00 New
California Dept of Education
July 1 Budget (Single Adoption) ian Jose Unified Retiree Benefit Fund 43 69666 0000000 Santa Clara County Expenses by Object Form 71
Descri .tion Resource Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
SERVICES AND OTHER OPERATING EXPENSES
Professional/Consulting Services and Operating Expenditures 5800
TOTAL, SERVICES AND OTHER OPERATING EXPENSES
0.00 5,290,789.00 New
0.00 5,290,789.00 New
TOTAL, EXPENSES 0.00 5,290,789.00 New
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Retiree Benefit Fund Expenses by Object
43 69666 0000000 Form 71
Description Resource Codes Ob'ect Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
Other Authorized Interfund Transfers In 8919
(a) TOTAL, INTERFUND TRANSFERS IN
0.00 0.00 0.0%
0.00 0.00 0.0%
INTERFUND TRANSFERS OUT
Other Authorized Interfund Transfers Out 7619
(b) TOTAL, INTERFUND TRANSFERS OUT
0.00 0.00 0.0%
0.00 0.00 0.0%
OTHER SOURCES/USES
SOURCES
Other Sources
Transfers from Funds of
Lapsed/Reorganized Districts 8965
All Other Financing Sources 8979
(c) TOTAL, SOURCES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
USES
Transfers from Funds of Lapsed/Reorganized Districts 7651
All Other Financing Uses 7699
(d) TOTAL, USES
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d) 0.00 0.00 0.0%
California Dept of Education
July 1 Budget (Single Adoption) an Jose Unified Retiree Benefit Fund 43 69666 0000000 ;ants Clara County Expenses by Function Form 71
Description Function Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
A. REVENUES
1) Revenue Limit Sources
2) Federal Revenues
3) Other State Revenues
4) Other Local Revenues
5 TOTAL, REVENUES
8010-8099 0.00 0.00 0.0%
8100-8299 0.00 0.00 0.0%
8300-8599 0.00 0.00 0.0%
8600-8799 0.00 5,290,789.00 New
0.00 5,290,789.00 New
B. EXPENSES (Objects 1000-7999)
1) Instruction
2) Instruction - Related Services
3) Pupil Services
4) Ancillary Services
5) Community Services
6) Enterprise
7) General Administration
8) Plant Services
9) Other Outgo
10) TOTAL, EXPENSES
1000-1999
2000-2999
3000-3999
40004999
5000-5999
6000-6999
7000-7999
8000-8999
9000-9999 Except
7610-7699
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 5,290,789.00 New
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 5,290,789.00 New
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 0.0%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4 TOTAL OTHER FINANCING SOURCES/USES
8910-8929
7610-7629
8930-8979
7630-7699
8980-8999
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Retiree Benefit Fund Expenses by Function
43 69666 0000000 Form 71
Descriegai Function Codes Object Codes 2005/06
Estimated Actuals 2006/07 Budget
Percent Difference
E. NET INCREASE (DECREASE) IN NET ASSETS (C + D4) 0.00 0.00 0.0%
F. NET ASSETS
1) Beginning Net Assets
a) As of July 1 - Unaudited 9791
b) Audit Adjustments 9793
c) As of July 1 - Audited (Fl a + Fl b)
d) Other Restatements 9795
e) Adjusted Beginning Net Assets
2) Ending Net Assets, June 30 (E + Fl e)
Conponents of Ending Net Assets a) Reserve for
Revolving Cash 9711
Stores 9712
Prepaid Expenditures 9713
All Others 9719
General Reserve 9730
Legally Restricted Balance 9740 b) Designated Amounts
Designated for Economic Uncertainties 9770
Designated for the Unrealized Gains of
Investments and Cash in County Treasury 9775
Other Designations (by Resource/Object) 9780
c) Undesignated Amount 9790
d Una.. o.nated Amount 9790
882,530.46 0.00 -100.0%
0.00 0.00 0.0%
882,530.46 0.00 -100.0%
(882,530.46) 0.00 -100.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0. 0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00
0.00
California Dept of Education
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) Retiree Benefit Fund
Exhibit: Legally Restricted Balance Detail (Object 9740) 43 69666 0000000
Form 71
2005/06 2006/07 Resource Description Estimated Actuals Budget
Total, Legally Restricted Balance 0.00 0.00
California Dept of Education SACS Financial Reporting Software - 2006.1.0 File: FUND-B (Rev 04/26/2006) Page 9
2005106 Estimated Actuals 2006/07 Budget
P-2 ADA Annual ADA Revenue Limit
ADA Estimated P-2 ADA
Estimated Annual ADA
Estimated Revenue Limit
ADA
20,799.16 19,709 97 19 709 97
517.80
20,281 97
517.80
2,239.74 2,239.74 6,930.13 6,930.13 6,682.65 6,682.65 4,414.61 4,414.61
1.18 1.18 13.66 13.66
517.80 517.80 528.36 517.80
7.14 7.14 7.14 7.14 7.14 7.14
20 806.91 20 806.91 21 334.66 20 234.91 20 234.91 20 806.91
5cription EMENTARY General Education a. Kindergarten b. Grades One through Three c. Grades Four through Six d. Grades Seven and Eight e. Opportunity Schools and Full-day Opportunity Classes f. Home and Hospital g. Community Day School Special Education a. Special Day Class b. Skilled Nursing Facility - E.G. 56836.16 c. Nonpublic, Nonsectarian Schools - E.G. 56366(a)(7) d. Nonpublic, Nonsectarian Schools - Licensed
Children's Institution - E.C. 56836.16 TOTAL, ELEMENTARY
6.98 6.98 6.98 6.98 6.98 6.98
8,254.35 8,248.70 8,448.70 8,248.70 7,833.82 7,833.82
378.50 378.50
3.25 3.25 33.13 33.13
313.07 288.93 288.93 288.93 288.93 288.93
8,544.61 8,544.61 8,574.40 8,544.61 8,744.61 8,544.61
Juiy 1 tsuaget (binge '<motion) Jose Unified Average Daily Attendance a Clara County
43 69666 0000000 Form A
3H SCHOOL General Education a. Grades Nine through Twelve b. Continuation Education c. Opportunity Schools and Full-day Opportunity Classes d. Home and Hospital e. Community Day School Special Education a. Special Day Class b. Skilled Nursing Facility - E.C. 56836.16 c. Nonpublic, Nonsectarian Schools - E.C. 56366(a)(7) d. Nonpublic, Nonsectarian Schools - Licensed
Children's Institution - E.C. 56836.16 TOTAL HIGH SCHOOL
)UNTY SUPPLEMENT . County Community Schools
a. Elementary b. High School
. Special Education a. Special Day Class - Elementary b. Special Day Class - High School c. Nonpublic, Nonsectarian Schools - Elementary d. Nonpublic, Nonsectarian Schools - High School e. Nonpublic, Nonsectarian Schools - Licensed
Children's Institution - Elementary f. Nonpublic, Nonsectarian Schools - Licensed
Children's Institution - High School I. TOTAL, ADA REPORTED BY
COUNTY OFFICES
72.06 70.00 70.00 70.00 70.00 70.00 52.02 50.00 50.00 50.00 50.00 50.00
2.04 3.00 3.00 3.00 3.00 3.00
2.44 4.00 4.00 4.00 4.00 4.00
128.56 127.00 127.00 127.00 127.00 127.0C 3. TOTAL, K-12 ADA
(sum lines 3, 6, and 9) 1. ADA for Necessary Small Schools
also included in lines 3 and 6. 2. REGIONAL OCCUPATIONAL
CENTERS & PROGRAMS
29,480.08
667.57
29,478.52
667.57
30,036.06 28,906.52 29,106.52 29,478.5'4-
667.57 667.57 667.57 667.51
alifornia Dept of Education nc• Ce.14../nrea - n
2005/06 Estimated Actuals 2006107 Budg
Annual ADA Revenue Limit Estimated
ADA P-2 ADA Estimated
Annual ADA P-2 ADA
an Jose Unified anta Clara County
JUly I ouuyuL lolliyie PkUUptlUI
Average Daily Attendance 43 69666 00000 Forrr
)escription
Estimated Revenue Lin
ADA
LASSES FOR ADULTS 13. Concurrently Enrolled Secondary Students 14. Adults Enrolled, State Apportioned 15. Students 21 Years or Older and
Students 19 or Older Not Continuously Enrolled Since Their 18th Birthday, Participating in Full-Time Independent Study
16. TOTAL, CLASSES FOR ADULTS (sum lines 13 through 15)
17. Adults in Correctional Facilities 18. TOTAL, ADA
sum lines 10 12 16 and 17
57.58 57.58 57.58 57.58 57.58 57.5 1,831.19 1,831.19 1,831.19 1,831.19 1,831.19 1,831.1
77.57 77.57 77.57 77.57 77.57 77.E
1,966.34 1,966.34 1,966.34 1,966.34 1,966.34 1,966.::
32 113.99 32 112.43 32 669.97 31 540.43 31 740.43 32 112.4 SUPPLEMENTAL INSTRUCTIONAL HOURS 19. ELEMENTARY 245,005.00 245,005.00 245,005.00 245,005.00 245,005.00 245,005.( 20. HIGH SCHOOL 154,244.00 154,244.00 154,244.00 154,244.00 154,244.00 154,244.( 21. TOTAL, SUPPLEMENTAL INSTRUCTIONAL HOURS
(sum lines 19 and 20) 399,249.00 399,249.00 399,249.00 399,249.00 399,249.00 399,249.( COMMUNITY DAY SCHOOLS - Additional Funds 22. ELEMENTARY
a. ADA for 5th & 6th Hours b. Pupil Hours for 7th & 8th Hours
23. HIGH SCHOOL a. ADA for 5th & 6th Hours b. Pupil Hours for 7th & 8th Hours
27.21 20.79 20.79 20.79 20.79 20.
65.37 67.11 67.11 67.11 67.11 67.'
CHARTER SCHOOLS 24. Charters ADA Funded Through the Block Grant
a. Charters Sponsored by Unified Districts (Only enter ADA for pupils residing in the Unified District)
b. All Other Block Grant Funded Charters 25. Charters ADA Funded Through the Revenue Limit 26. TOTAL, CHARTER SCHOOLS ADA
(sum lines 24a, 24b and 25) 27. SUPPLEMENTAL INSTRUCTIONAL HOURS
201.65 201.65 201.65 201.65 201.65 (59.:
201.65 201.65 201.65 201.65 201.65 (59..
California Dept of Education SACS Financial Recortina Software - 2006 1 n
San Jose Unified July 1 Budget (Single Adoption) 43 69666 Santa Clara County FINANCIAL REPORTS Form CB
2006/07 Budget School District Certification
ANNUAL BUDGET REPORT: July 1, 2006 Single Budget Adoption
This budget was developed using the state-adopted Criteria and Standards. It was filed and adopted subsequent to a public hearing by the governing board of the school district. (Pursuant to Education Code sections 33129 and 42127)
Budget available for inspection at: Public Hearing:
Place: 855 Lenzen Avenue San Jose Date: June 16, 2006
Place: 855 Lenzen Avenue San Jose Date: June 20, 2006 Time: 06:30 PM
Adoption Date: June 20, 2006
Signed: Clerk/Secretary of the Governing Board
(Original signature required)
Contact person for additional information on the budget reports:
Name: Rosemarie Pottage Telephone: 408-535-6091
Title: Director, Finance E-mail: rosemarie_pottage@sjusd.org
Criteria and Standards Review Summary
The following summary is automatically completed based on data provided in the Criteria and Standards Review (Form 01CS). Criteria and standards that are "Not Met," and supplemental information and additional fiscal indicators that are "Yes," may indicate areas of potential concern for fiscal solvency purposes and should be carefully reviewed.
Not CRITERIA AND STANDARDS Met Met
1 Average Daily Attendance Budgeted (funded) ADA has not been overestimated by more than the standard for the prior year, or two or more of the previous three years. X
2 Enrollment Enrollment has not been overestimated by more than the standard for the prior year, or two or more of the previous three years. X
3 ADA to Enrollment Ratio Projected second period (P-2) ADA to enrollment ratio is consistent with historical ratios for the budget and two subsequent years. X
4 Revenue Limit Projected change in revenue limit is within the standard for the budget and two subsequent years. X
California Dept of Education SACS Financial Reporting Software - 2006.1.0
San Jose Unified Santa Clara County
July 1 Budget (Single Adoption) FINANCIAL REPORTS
2006/07 Budget School District Certification
43 69666 Form CB
Not CRITERIA AND STANDARDS (continued) Met Met
5 Salaries and Benefits Projected ratios of salaries and benefits to total expenditures are consistent with historical ratios for the budget and two subsequent years.
X
6 Other Revenues and Expenditures
Projected other operating revenues and expenditures (e.g., federal revenue, other state revenue, books and supplies) are consistent with historical amounts for the budget and two subsequent years.
X
7a Deferred Maintenance If applicable, required deferred maintenance facilities funding is included in the budget. X
7b Ongoing and Major Maintenance Account
If applicable, required contribution to the ongoing and major maintenance account (i.e., restricted maintenance account) is included in the budget.
X
8 Deficit Spending Deficit spending, if any, has not exceeded the standard for two or more of the last three years. X
9 Fund Balance Unrestricted general fund beginning balance has not been overestimated by more than the standard for two or more of the last three years.
X
10 Reserves Projected reserves (e.g., designated for economic uncertainties, unappropriated amounts) meet minimum requirements for the budget and two subsequent years.
X
SUPPLEMENTAL INFORMATION No Yes S1 Contingent Liabilities Are there known or contingent liabilities (e.g., financial or program
audits, litigation, state compliance reviews) that may impact the budget?
X
S2 Using One-time Revenues to Fund Ongoing Expenditures
Are there ongoing general fund expenditures in excess of one percent of the total general fund expenditures that are funded with one-time resources?
X
S3 Using Ongoing Revenues to Fund One-time Expenditures
Are there large non-recurring general fund expenditures that are funded with ongoing general fund revenues? X
S4 Contingent Revenues Are any projected revenues for the budget or two subsequent years contingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel tax, forest reserves)?
X
S5 Contributions Have contributions from unrestricted to restricted programs, or transfers to or from the general fund to cover operating deficits, changed by more than ten percent for the budget or two subsequent years?
X
S6 Long-term Commitments Does the district have long-term (multiyear) commitments or debt agreements?
• If yes, is the change in long-term commitments and debt agreements greater than the change in revenues for the budget or two subsequent years?
X
X
California Dept of Education SACS Financial Reporting Software - 2006.1.0
San Jose Unified July 1 Budget (Single Adoption) 43 69666 Santa Clara County FINANCIAL REPORTS Form CB
2006/07 Budget School District Certification
SUPPLEMENTAL INFORMATION (continued) No Yes S7a Postemployment Benefits
Other than Pensions Does the district provide postemployment benefits other than pensions (OPEB)?
• If yes, are they lifetime benefits?
• If yes, do benefits continue beyond age 65?
• If yes, are benefits funded by pay-as-you-go?
X X X X
S7b Other Self-insured Benefits Does the district provide other self-insured benefits (e.g., workers' compensation)?
• If yes, are benefits funded by pay-as-you-go?
X
X S8 Status of Labor
Agreements
Are salary and benefit negotiations still open for:
• Certificated? • Classified? • Management/supervisor/confidential?
X X X
ADDITIONAL FISCAL INDICATORS No Yes Al Negative Cash Flow Do cash flow projections show that the district will end the budget
year with a negative cash balance in the general fund? X
A2 Independent Position Control
Is personnel position control independent from the payroll system? X
A3 Declining Enrollment Is enrollment decreasing in both the prior year and budget year? X
A4 New Charter Schools Impacting District Enrollment
Are any new charter schools operating in district boundaries that are impacting the district's enrollment, either in the prior year or budget year?
X
A5 Salary Increases Exceed COLA
Has the district entered into a bargaining agreement where any of the budget or subsequent years of the agreement would result in salary increases that are expected to exceed the projected state cost-of- living adjustment?
X
A6 Uncapped Health Benefits Does the district provide uncapped health benefits for current or retired employees? X
A7 Independent Financial System
Is the district's financial system independent from the county office system? X
A8 Fiscal Distress Reports Does the district have any reports that indicate fiscal distress? If yes, provide copies to the COE, pursuant to EC 42127.6(a). X
A9 Change of CBO or Superintendent
Have there been personnel changes in the superintendent or chief business official (CBO) positions within the last 12 months? X
California Dept of Education SACS Financial Reporting Software - 2006.1.0
July 1 Budget (Single Adoption) San Jose Unified 2006/07 Budget 43 69666 0000000 Santa Clara County Workers' Compensation Certification Form CC
ANNUAL CERTIFICATION REGARDING SELF-INSURED WORKERS' COMPENSATION CLAIMS
Pursuant to E.C. Section 42141, if a school district, either individually or as a member of a joint powers agency, is self-insured for workers' compensation claims, the superintendent of the school district annually shall provide information to the governing board of the school district regarding the estimated accrued but unfunded cost of those claims. The governing board annually shall certify to the county superintendent of schools the amount of money, if any, that it has decided to reserve in its budget for the cost of those claims.
To the County Superintendent of Schools:
( x ) Our district is self-insured for workers' compensation claims as defined in Education Code Section 42141(a):
Total liabilities actuarially determined: $ 7,325,000.00 Less: Amount of total liabilities reserved in budget: $ 7,325,000.00 Estimated accrued but unfunded liabilities: 0.00
( ) This school district is self-insured for workers' compensation claims through a JPA, and offers the following information:
( ) This school district is not self-insured for workers' compensation claims.
Signed Date of Meeting: Jun 20, 2006 Clerk/Secretary of the Governing Board (Original signature required)
For additional information on this certification, please contact:
Name: Rosemarie Pottage
Title: Director, Finance
Telephone: 408-535-6142
E-mail: rosemarie pottaqesjusd.orq
California Dept of Education SACS Financial Reporting Software - 2006.1.0
Jose Unified a Clara County
2005/06 Estimated Actuals GENERAL FUND
Current Expense Formula/Minimum Classroom Compensation
43 69666 0000000 Form CEA
rl- I - CURRENT 'ENSE FORMULA
Total Expense for Year
(1) EDP No.
Reductions (See Note 1)
(2) EDP No.
Current Expense of Education (Col 1 - Col 2)
(3)
EDP No.
Reductions (Extracted)
(See Note 2) (4a)
Reductions (Overrides) (See Note 2)
(4b) EDP No.
Current Expense- Part II
(Col 3 - Col 4) (5)
EDP No.
D - Certificated ries 127,147,090.57 301
311
321
331
341
0.00 303
313
323
333
343
127,147,090.57 305
315
325
335
345
4,748,384.62 307
317
327
337
347
122,398,705.95 309
319
329
339
349
0 - Classified Salaries 36,216,067.21 2,506.00 36,213,561.21 1,548,684.35 34,664,876.86
0 - Employee Benefits 7:luding 3800) 53,747,449.69 5,404,991.68 48,342,458.01 761,040.44 47,581,417.57
0 - Books, Supplies iip Replace. (6500) 23,885,037.02 733.99 23,884,303.03 7,006,433.12 16,877,869.91
0 - Services. .. & )0) Direct Support 24,990,754.91 0.00 24,990,754.91 8 638,875.80 16,351,879.11
TOTAL 260,578167.73 365 TOTAL, 237 874 749.40 369
e 1 - In Column 2, report expenditures for the following programs: Nonagency, Community Services, Food Services, Fringe
Benefits for Retired Persons, and Facilities Acquisition & Construction.
e 2 - In Column 4, report expenditures for: Transportation, Lottery Expenditures, Special Education Students in Nonpublic
Schools, and other federal or state categorical aid in which funds were granted for expenditures in a program not
incurring any teacher salary expenditures or requiring disbursement of the funds without regard to the requirements of
E.C. Section 41372.
RT II: MINIMUM CLASSROOM COMPENSATION Function 1000-1999 Ob'ect EDI No
Teacher Salaries as Per E.C. 41011 ............................................................................................................................. 1100 100,423 167.96 37;
Salaries of Instruct. Aides Per E.G. 41011 ...................................................................................................................... 2100 6,819,228.46 38(
STRS ........................................................................................................................................................................... 3101 & 3102 7,612,741.61 38:
PERS .......................................................................................................................................................................... 3201 & 3202 713,302.91 38:
OASDI - Regular, Medicare and Alternative .................................................................................................................... 3301 & 3302 1,860,625.92 38,
Health & Welfare Benefits - Teachers & Aides (E.C. 41372)
(Include Health, Dental, Vision, Pharmaceutical, and
Annuity Plans) ............................................................................................................................................................. 3401 & 3402 17,267,580.24 38!
Unemployment Insurance for Teachers & Instruct. Aides ................................................................................................. 3501 & 3502 448,237.07 391
Workers' Compensation Insurance for Teachers and
Instruct. Aides ............................................................................................................................................................. 3601 & 3602 2,435,083.04 39
Other Benefits (E.C. 22310) ........................................................................................................................................... 3901 & 3902 0.00 39
SUB - TOTAL Salaries and Benefits (Sum Lines 1 - 9) ....................................... 137,579,967.21 39
Less: Teacher and Instruct. Aide Salaries and
Benefits deducted in Column 2 .......................................................................................................................................
a. Less: Teacher and Instruct. Aide Salaries and
0.00
Benefits (other than Lottery) deducted in Column 4a .......................................................................................................
b. Less: Teacher and Instruct. Aide Salaries and
476,931.98 39
Benefits (other than Lottery) deducted in Column 4b ....................................... 39
TOTAL SALARIES AND BENEFITS ....................................... 137,103,035.23 39
Percent of Current Cost of Education Expended for Classroom
Compensation (EDP 397 divided by EDP 369) Line 14 must
equal or exceed 60% for elementary, 55% for unified and 50%
for high school districts to avoid penalty under provision of E.G. 41372 ....................................... 57.64%
■ . District is exempt from E.C. 41372 because it meets the provisions
under E.G. 41374. (If exempt, enter 'X')
4RT III: DEFICIENCY AMOUNT
deficiency amount (line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under E.C. 41372 and not exempt under the ovisions of E.G. 41374.
Minimum percentage required (60% elementary, 55% unified, 50% high) ................................................................................................................
Percentage spent by this district (Part II, Line 14) .................................................................................................................................................. Percentage below the minimum (Part III, Line 1 minus Line 2) ................................................................................................................................. District's Current Expense of Education (Part I, EDP 369) .......................................................................................................................................
Deficiency Amount (Part III Line 3 times Line 4) ....................................................................................................................................................
55.00% 57.64% 0.00%
0.00
alifomia Dept of Education . . _
Jose Unified 2006/07 Budget 43 69666 000000 to Clara County GENERAL FUND Form CE
Current Expense Formula/Minimum Classroom Compensation
RT I - CURRENT PENSE FORMULA
Total Expense for Year
(1) EDP No.
Reductions (See Note 1)
(2) EDP No.
Current Expense of Education (Col 1 - Col 2)
(3) EDP No.
Reductions (Extracted) (See Note 2)
(4a)
Reductions (Overrides) (See Note 2)
(4b) EDP No.
Current Expense- Part II
(Col 3 - Col 4) (5)
EDI No
)0 - Certificated lanes 133,312,993.36 301
311
321
331
341
0.00 303
313
323
333
343
133,312,993.36 305
315
325
335
345
4,208,160.00 307
317
327
337
347
129,104,833.36 301
311
32!
331
34
)0 - Classified Salaries 37,817,246.91 0.00 37,817,246.91 1,525,073.00 36,292,173.91
)0 - Employee Benefits :cluding 3800) 58,203,378.00 5,261 794.00 52,941,584.00 759,118.00 52,182,466.00
)0 - Books, Supplies uip Replace. (6500) 25,900,010.00 0.00 25 900 010.00 8,031,555.00 17,868,455.00
)0 - Services.. . & 100) Direct Support 24,609,271.00 0.00 24,609,271.00 8,713,490.00 15,895,781.00
TOTAL 274,581,105.27 365 TOTAL 251,343,709.27 36'
te 1 - In Column 2, report expenditures for the following programs: Nonagency, Community Services, Food Services, Fringe Benefits for Retired Persons, and Facilities Acquisition & Construction.
te 2 - In Column 4, report expenditures for: Transportation, Lottery Expenditures, Special Education Students in Nonpublic Schools, and other federal or state categorical aid in which funds were granted for expenditures in a program not incurring any teacher salary expenditures or requiring disbursement of the funds without regard to the requirements of E.C. Section 41372.
iRT II: MINIMUM CLASSROOM COMPENSATION Function 1000-1999 Ob'ect EC N(
Teacher Salaries as Per E.C. 41011 ........................................................................................................... 1100 103,535,033.86 37 Salaries of Instruct. Aides Per E.C. 41011 ..................................................................................................... 2100 6,684,115.00 38 STRS .................................................................................................................................................. 3101 & 3102 8,323,508.00 38 PERS .................................................................................................................................................. 3201 & 3202 543,671.00 38 OASDI - Regular, Medicare and Alternative ................................................................................................... 3301 & 3302 1,944,731.00 38 Health & Welfare Benefits - Teachers & Aides (E.C. 41372) (Include Health, Dental, Vision, Pharmaceutical, and Annuity Plans) ...................................................................................................................................... 3401 & 3402 18,749,918.00 3E Unemployment Insurance for Teachers & Instruct. Aides ................................................................................... 3501 & 3502 52,134.00 3c Workers' Compensation Insurance for Teachers and Instruct. Aides ...................................................................................................................................... 3601 & 3602 2,677,924.00 3E Other Benefits (E.C. 22310) ...................................................................................................................... 3901 & 3902 0.00 35.
1. SUB - TOTAL Salaries and Benefits (Sum Lines 1 - 9) .................................. 142,511,034.86 31 Less: Teacher and Instruct. Aide Salaries and Benefits deducted in Column 2 ...................................................................................................................
a. Less: Teacher and Instruct. Aide Salaries and 0.00
Benefits (other than Lottery) deducted in Column 4a ........................................................................................ b. Less: Teacher and Instruct. Aide Salaries and
207,369.00 3t
Benefits (other than Lottery) deducted in Column 4b .................................. 31 1. TOTAL SALARIES AND BENEFITS .................................. 142,303,665 86 31
Percent of Current Cost of Education Expended for Classroom Compensation (EDP 397 divided by EDP 369) Line 14 must equal or exceed 60% for elementary, 55% for unified and 50% for high school districts to avoid penalty under provision of E.C. 41372 ................................ 56.62%
1. District is exempt from E.C. 41372 because it meets the provisions under E.C. 41374. (If exempt, enter 'X')
ART III: DEFICIENCY AMOUNT
deficiency amount (line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under E.C. 41372 and not exempt under the °visions of E.C. 41374.
Minimum percentage required (60% elementary, 55% unified, 50% high) ................................................................................................ Percentage spent by this district (Part II, Line 14) ............................................................................................................................. Percentage below the minimum (Part III, Line 1 minus Line 2) .............................................................................................................. District's Current Expense of Education (Part I, EDP 369) ................................................................................................................... Deficiency Amount (Part III Line 3 times Line 4) ..................................................................................................................................................................................
55.00% 56.62% 0.00%
0.00
alifomia Dept of Education
Pri
nto
rl• A
/7/7
1111A 5
'54 P
Amou
nts
Due
With
in O
ne Y
ear
485,0
00.0
0 I
216,2
84.0
0 I
215,0
00.0
0 I 001E
9'
I oo.i.ze'Zge'12
Endi
ng B
alan
ce
Ju
ne
30
I oo•o
99,7
25,6
84.0
0 I
370,3
25.0
0 I I ocroon9L'L
I oo•000'000`oe 4,7
06,3
83.0
0 I 00'000'099
747,7
27,4
96.0
0 100'0
oo.o I oo•o
oo. o 100'0 I oo•o I oo•o
oo.o
Decr
ease
s
00'000'99917
260,1
23.0
0
210,0
00.0
0
2,9
71,6
62.0
0
17,6
51,7
85.0
0
Incr
ease
s
1,4
48,8
19.0
0
112,1
28.0
0
298,6
88,8
38.0
0 00'0
Aud
ited
Bala
nce
July
1 00'0
102,
941,
865.
00 0
0'9
17V0E9
1,96
0,00
0.00
I oo.000'oo c
oe
7,67
8,04
5.00
53
7,87
2.00
466,
690,
443.
00 00'0
00'0 00'0
00'0 00'0 00'0 00'0
00'0
Aud
it A
djus
tmen
ts/
Res
tate
men
ts 00'9Z9 .
£91.17
00'0
Unau
dite
d Ba
lanc
e Ju
ly 1
0 O 6 CO CO 05 Nco 05 ,-- Co
0 o 1.6 CO CO N— .1- o) c\i o N.-
0 0 0 0 0 o o o o o 6 6 ci 6 c\i <3' 0 0 .1- N.. `1- 0 0 0 CO (5 Ci 6 o5 r.--- (o o r-- co COOCDOCDID
--- 6 1.7 co
o o 6 '— OD CO co 121 CV" co
00'0
u i
a) > 47.,.. c.) < Co
0 E C
u
CO a) P Ii5
a) = _13 a) E (4). co 7o _u >, co a) c
V) 15 , >-• 0_ co zi -° .4= co 6 03 11 co ,...,C° Cll >, C a. co >, .--. C 03 o C C . 6/ 3 001 . 0 0 ..0 1 3 , .! 0 34 ) c 0 ( iii a a) c __I f0 a) ,„ a) a) .- — op c 0 t.-• .-, 03 >s c.3) E 0 •- c :5--E cti o c>..a) C.) .8 0 co a_ Ca 0 0 _0 CO < = 5 a_ a) —I < To CO in co , _ 0. a) 32 15 0 c 2 E -° c o. -, -6 co a) a) 2 a) >, X 0 fiq CU > c E 17 v .0 — a) CD el, U) CO c
0 2 ....1,, •••• 0 c In -}i-, co ...- co ci_ a) a)
"
to 4= WI
co ," . c 2 , , ,0 — 0 .z..: 0 0 0 .... ...., 0 s-, 0 (i) u) 00 i n n 0 m
(I) a) --,-= 1c7) co a)
J7) a) as la _o >-, as a) tr) co CO D, a) = co n >, (1 CU 23 "-• C C. e- C° 13- co a) 0 CO>, C
c >, 1:11 C CO 0 CO (13 0 a3 E a) .
co -0 0 47-1 0. s- 03 cn a.) c _i co 41) a) co •-• a) ..7. L... c 0 • CO
c C)- 6) E C :X5 := CO>
olo° c >, 0 0 .0 = co a — 0 0 0 CI .,=, o a. a) —I < CD MI 03 u) 0 0_ Q. .2) "c5 ,,,a) c Eli E 7,3 >- i- o •••• Q) Q) .0. 0 0 00 > c -- CO CO = a) CD a) „ 0) to co
0 co -1 ce s. CD = a C c,.lit co 0 CD 1.1. (L) To
c). (1) ° ° E = a) 0 a) co cal --F, -•E o co
to (i) 0 0 i n n ()
July 1 Budget (Single Adoption) n Jose Unified
2005/06 Estimated Actuals
43 69666 000000 nta Clara County LOTTERY REPORT Form
Revenues, Expenditures and Ending Balances - All Funds
escri *bon 013 -ect Codes
State Lottery (Unrestricted)
(Resource 1100)
Transferred to Other Resources for Expenditure
Lottery Instructional
Materials (Resource 6300)* Totals
. REVENUES 1. Beginning Balance 9791-9795 2. State Lottery Revenue 8560 3. Other Local Revenue 8600-8799 4. Transfers from Funds of
Lapsed/Reorganized Districts 8965 5. Contributions from Unrestricted
Resources (Total must be zero) 8980 6. Total Available
(Sum Lines Al through A5)
90.99 418,216.92 418,307.91 4,237,497.00 416 000.00 4,653,497.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00
4,237,587.99 0.00 834,216.92 5,071,804.91
I. EXPENDITURES 1. Certificated Salaries 1000-1999 2. Classified Salaries 2000-2999 3. Employee Benefits 3000-3999 4. Books and Supplies 4000-4999 5. a. Services and Other Operating
Expenditures (Resource 1100) 5000-5999 b. Services and Other Operating 5000-5999, except
Expenditures (Resource 6300) 5710, 5800
c. Duplicating Costs for Instructional Materials (Resource 6300) 5710, 5800
6. Capital Outlay 6000-6999 7. Tuition 7100-7199 8. Other Transfers Out 7200-7299 9. Direct Support Costs 7300-7399
10. Debt Service 7400-7499 11. Other Uses 7630-7699 12. Total Expenditures
(Sum Lines B1 through B11 )
4,024,254.00 4,024,254.00 0.00 0.00 0.00 0.00 0.00 834 216.92 834,216.92
0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
4,024,254.00 0.00 834,216.92 4,858,470.92
213,333.99 ;. ENDING BALANCE
(Must equal Line A6 minus Line B12) 979Z 213,333.99 0.00 0.00
)ata from this report will be used to prepare a report to the Legislature as required by Control Section 24.60 of the Budget Act
Pursuant to Government Code Section 8880.4(a)(2) and the definition in Education Code Section 60010(h), Resource 6300 funds are to be used for the purchase of instructional materials only. Any amounts in the shaded cells of this column should be reviewed for appropriateness.
alifornia Dept of Education ACS Financial Renortino Software - 200R 1 0
_ . San Jose Unified General Fund 43 69666 0000000 Santa Clara County
Multiyear Projections
Form MYP Unrestricted
Object Description Codes
2006/07 % Budget Change
(Form 01) (Cols. C-A/A) (A) (B)
2007/08 Projection
(C)
% Change
(Cols. E-C/C) (D)
2008/09 Projection
(E)
A. REVENUES AND OTHER FINANCING SOURCES (Enter estimated projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted except line Alh) 1. Revenue Limit Sources 8010-8099
a. Base Revenue Limit per ADA (Form RL, line 4, ID 0024) b. Revenue Limit ADA (Form RL, line 5b, ID 0033) c. Total Base Revenue Limit (Line Ala times line Alb, ID 0269) d. Other Revenue Limit (Form RL, lines 6 thru 14) e. Total Revenue Limit Subject to Deficit (Sum lines
Alc plus Ald, ID 0082) F. Deficit Factor g. Deficited Revenue Limit (Line Ale times line Alf, ID 0284) h. Plus: Other Adjustments (e.g., basic aid, charter schools
object 8015, prior year adjustments objects 8019 and 8099) i. Revenue Limit Transfers (Objects 8091 and 8097) j. Other Adjustments (Form RL, lines 18 then 20 and line 41) k. Total Revenue Limit Sources (Sum line Alg thm line Alj)
(Must equal line AI) 2. Federal Revenues 8100-8299 3. Other State Revenues 8300-8599 4. Other Local Revenues 8600-8799 5. Other Financing Sources 8910-8999 6. Total (Sum lines Alk thru A5)
61 113,932.00 5,521.49 4.71% 5,781.49 2.72% 5,938.49
29,419.27 -1.06% 29,108.17 -1.97% 28,536.17 162,438,205.11 3.60% 168,288,593.77 0.70% 169 461,760.18
552,367.00 2.68% 567,187.00 0.72% 571,268.00
162,990,572.11 3.60% 168,855,780.77 0.70% 170,033,028.18 1.00000 0.00% 1.00000 0.00% 1.00000
162 990,572. 1 3.60% 168,855,780.77 0.70% 170,033,028.18
1,717,898.32 -80.32% 338,047.23 10.69% 374,191.82 (5,381,804.00) 4.35% (5,616,066.00) 2.56% (5,759,743.00) 1,787,265.57 -0.39% 1,780,318.00 1.64% 1,809,558.00
161,113,932.00 2.63% 165,358,080.00 0.66% 166,457,035.00 750,000.00 0.00% 750,000.00 0.00% 750,000.00
14,833,251.00 -11.70% 13,098,239.00 -0.66% 13,011,233.00 2,460,864.00 -19.77% 1,974,262.00 1.14% 1,996,676.00
(26,121,709.00) 8.89% (28 444,666.00) 5.37% (29 971,870.00) 153,036,338.00 -0.20% 152 735 915.00 -0.32% 52 243 074 00
B. EXPENDITURES AND OTHER FINANCING USES (Enter estimated projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) . Certificated Salaries a. Base Salaries b. Step & Column Adjustment c. Cost-of-Living Adjustment d. Other Adjustments e. Total Certificated Salaries (Sum lines B la thru B 1 d) 1000-1999
2. Classified Salaries a. Base Salaries b. Step & Column Adjustment c. Cost-of-Living Adjustment d. Other Adjustments e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999
3. Employee Benefits 3000-3999 4. Books and Supplies 4000-4999 5. Services and Other Operating Expenditures 5000-5999 6. Capital Outlay 6000-6999 7. Other Outgo (excluding Direct Support/Indirect Costs) 7100-7299, 7400-74% 8. Direct Support/Indirect Costs 7300-7399 9. Other Financing Uses 7610-7699
10. Other Adjustments (Explain in Section F below) 11. Total (Sum lines B1 thru B10)
90,852,702.00 93,543,812.00
2,691,110.00 (477,084.00) _.96% 93,543,812 00 I O 93,066,728.00
17,888,198.00 I 18,653,881.00
765,683.00 245 801.00 17,888,198.00 4.28% 18,653,881.00 1.32% 18,899,682.00 39,618,456.00 0.90% 39,975,265.00 5.15% 42,033,239.00 3,382,779.00 -17.48% 2 79 422.00 0.00% 2,791,288.00 7,804,873.00 -1.31% 7 702 854.00 3.43% 7,967,090.00
0.00 0.00% 0.00 0.00% 0.00
2,029,242 00 3.84% 2 107 107.00 3.79% 2,187 059 00
(9,545,904.00) -4.22% (9,143,278.00) 0.35% (9,175,133.00) 0.00 0.00% 0.00 0.00% 0.00
152,030,346.0.. / 17W. 155 63 063 00 I Yo 57 769 953.00 C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11) 1,005,992.00
I
(2,895,148.00) (5,526,879.00)
3 ,943,115.54 D. FUND BALANCE
I. Net Beginning Fund Balance (Form 01, line Fle) 2. Ending Fund Balance (Sum lines C and DI)
3. Components of Ending Fund Balance a. Fund Balance Reserves 9710-9740 b. Designated for Economic Uncertainties 9770 c. Fund Balance Designations 9775, 9780 d. Undesignated/Unappropriated Balance 9790 e. Total Components of Ending Fund Balance
(Line D3e must agree with Line D2)
5,832,271.54 6,838,26334 6 838 263 54 3,943,115.54 (1,583 ,763 A6)
0.00 , -
0.00 0.00
(1,583,763.46)
(1,583,763.46)
6,838,263.54 3,943,115.54
6,838,263.54 3,943,115.54
California Dept of Education
Change (Cols. E-C/C)
(DI
2007/08 Projection
(C)
Change (Cols. C-A/A)
_1B)
10,923,447.00 14,866,562.54
San Jose Unified Santa Clara County
General Fund Multiyear Projections
Unrestricted
43 69666 UOUOUUU
Form MYP
Object Codes Description
E. AVAILABLE RESERVES 1. General Fund
a. Designated for Economic Uncertainties b. Undesignated/Unappropriated Amount
(Enter other reserve projections in Columns C and E for subsequent years 1 and 2. Current year - Column A - is extracted.) 2. Special Reserve Fund - Noncapital Outlay (Fund 17)
a. Designated for Economic Uncertainties b. Undesignated/Unappropriated Amount
3. Total Available Reserves Sum of lines El thru E2b
2006/07 Budget
(Form 01) (A)
0.00
6,838,263 54
10,523,446.67 17,361,710.21
2008/09 Projection
(E)
0.00
(1,583,763.46)
11,373,447.00 9,789,683.54
9770 9790
9770 9790
F. ASSUMPTIONS Please provide below or on a separate attachment, the assumptions used to determine the projections for the first and second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments projected in lines B Id, 132d, and B 10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide.
COLA, Revenue Limit, Lottery revenues are based on School Services assumptions. Salary Increases assumed: 4.37% in 06-07, 3.79% in 08-09 and 0% in 08-09. These amounts represent estimates of what the teacher's formula might yield in salary improvement. Health Insurance rates assumed to increase 15% in 07-08 and 08-09. Rates for 06-07 are known and are as follows: Foundation Health: 9%, Kaiser 16% and Dental 0%. Teacher retirements assumed are 40 in 06-07 and 20 per year thereafter. Step and Column is budgeted by individual employee and/or position, using the Analytic system. Teacher reductions based on an enrollment loss of 600 per year. Reduction in certificated salaries in fiscal year 2008-2009 based on reduction of 26 teachers, high health insurance rates and no raise, as projected using teacher's formula. Reduction in supply expense is due one time revenues in 06-07 (mandated cost) that are budgeted to support purchasing of supplies at school sites. The revenue and the budgeted expenseare both reduced in 2007-2008.
California Dept of Education
San Jose Unified General Fund 43 69666 0000000 Santa Clara County Multiyear Projections Form MYP
Restricted
Object Description Codes
2006/07 Budget
(Form 01) (A)
% Change
(Cols. C-A/A) (B)
2007/08 Projection
(C)
% Change
(Cols. E-C/C) (D)
2008/09 Projection
(E)
A. REVENUES AND OTHER FINANCING SOURCES (Enter estimated projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) 1. Revenue Limit Sources 8010-8099 8,759,064.00 3.71% 9,083,931.00 2.61% 9,320,902.00 2. Federal Revenues 8100-8299 22,786,263.00 -17.29% 18,846,215.00 -1.67% 18 531 622 00 3. Other State Revenues 8300-8599 66,384,269 00 2.75% 68,209,860.00 1.56% 69,276,808.00 4. Other Local Revenues 8600-8799 11,152,181.00 -1.73% 10,959,734.00 0.62% 11,027,466.00 5. Other Financing Sources 8910-8999 27,56 387.00 8.50% 29,905,179.00 5.24% 31,472,055.00
6. Total (Sum lines Al thru A5) 136 643 164.00 0.26% 137 004 919.00 1.92% 139 628 853.00
B. EXPENDITURES AND OTHER FINANCING USES (Enter estimated projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) 1. Certificated Salaries
a. Base Salaries b. Step & Column Adjustment c. Cost-of-Living Adjustment d. Other Adjustments e. Total Certificated Salaries (Sum lines B la thm Bld) 1000-1999
2. Classified Salaries a. Base Salaries b. Step & Column Adjustment c. Cost-of-Living Adjustment d. Other Adjustments e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999
3. Employee Benefits 3000-3999
4. Books and Supplies 4000-4999 5. Services and Other Operating Expenditures 5000-5999 6. Capital Outlay 6000-6999 7. Other Outgo (excluding Direct Support/Indirect Costs) 7100-7299, 7400-7491 8. Direct Support/Indirect Costs 7300-7399 9. Other Financing Uses 7610-7699
10. Other Adjustments (Explain in Section F below) 1. Total (Sum lines B1 thru B10)
42 460 291.36 43 098,652.00
638,360.64 1,475,316.00 42,460,291 36 1.50% 43 098 652.00 3 42% 44 573,968.00
19,929,048.91 21,165,139.00
1,236,090.09 329,216.00
19,929,048.91 6.20% 21 165 139.00 1.56% 21,494 355.00
19,460,507.00 6.91 % 20,805,875.00 8.14% 22,499 722 00
22,517,231.00 -10.66% 20,117,749.00 -2.28% 19 658,431 00
17,226 700.00 -0.29% 17 77 476.00 -2.28% 16,785,808.00 0.00 0.00% 0.00 0.00% 0.00
3 517,166 00 3.10% 3,626 134.00 1.77% 3 690 233 00
9,123 602.00 -3.84% 8,773,396.00 0.29% 8 799 008.00
1,739.678.00 1.20% 1,760,513.00 2.25% 1,800,185.00
135,974,224-27 0 41% 136 524,934 00 ' 3% 139,301 7 0.00
C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11) 668 939.73 479,985.00 327,143.00
D. FUND BALANCE 1. Net Beginning Fund Balance (Form 01, line F le) 2. Ending Fund Balance (Sum fines C and DI) 3. Components of Ending Fund Balance
a. Fund Balance Reserves 9710-9740
b. Designated for Economic Uncertainties 9770
c. Fund Balance Designations 9775, 9780 d. Undesignated/Unappropriated Balance 9790
e. Total Components of Ending Fund Balance Line D3e must ay ee with Line D2
293,103.89 962,043.62 1,442,028.62 962,043.62 1,442,028.62 1,769,171.62
962,043.62 1,442,028.62 1,769,171.62
0.00 0.00 0.00 0.00 0.00
962 043.62 1 442 028.62 1 769 171.62
California Dept of Education . _
San Jose Unified General Fund 43 69666 0000000
Santa Clara County Multiyear Projections Form MYP Restricted
Object Codes Description
2006/07 Budget
(Form 01) (A)
Change (Cols. C-A/A)
(B)
2007/08 Projection
(C)
Change (Cols. E-C/C)
(D)
2008/09 Projection
(E)
E. AVAILABLE RESERVES 1. General Fund
a. Designated for Economic Uncertainties b. Undesignated/Unappropriated Amount
(Enter current year reserve projections in Column A, and other reserve projections in Columns C and E for subsequent years 1 and 2) 2. Special Reserve Fund - Noncapital Outlay (Fund 17)
a. Designated for Economic Uncertainties b. Undesignated/Unappropriated Amount
3. Total Available Reserves (Sum of lines El thru E2b
9770 9790
9770 9790
F. ASSUMPTIONS Please provide below or on a separate attachment, the assumptions used to determine the projections for the first and second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments projected in lines Bld, B2d, and BIO. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide.
In 2007-2008 the federal magnet grant ends, reduccing federal revenue and accompanying expenditures. Other federal grants are being reduced (such as Titel II) or are slated to receive no COLA. It is anticipated that the district will receive additional restricted revenues, based on the governor's budget propsal. These proposals have not been budgeted, because the state budget has not been adopted and the nature and timing of the funding may change.
California Dept of Education . . .
San Jose Unified General Fund 43 69666 0000000 Santa Clara County Multiyear Projections Form MYP
Unrestricted/Restricted
Object Description Codes
2006/07 Budget
(Form 01) (A)
% Change
(Cols. C-A/A) (B)
2007/08 Projection
(C)
% Change
(Cols. E-C/C) (D)
2008/09 Projection
(E) A. REVENUES AND OTHER FINANCING SOURCES (Enter estimated projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) 1. Revenue Limit Sources 8010-8099 169 872 996.00 2.69% 174,442,011.00 0.77% 175,777,937.00 2. Federal Revenues 8100-8299 23,536 263 00 -16.74% 19,596,215.00 -1.61% 19 281,622.00 3. Other State Revenues 8300-8599 4. Other Local Revenues 8600-8799 5. Other Financing Sources 8910-8999 6. Total (Sum lines Al thru A5)
81,217,520.00 0.11% 81,308,099.00 1.21% 82 288,04 00 13,6 3 045.00 -4.99% 12 933,996.00 0.70% 13 024,142.00
1 ,439,678.00 1.45% 1,460,513.00 2.72% 1,500, 85.00 289-679-502.00 0 02% 289,740,834.00 0.74% 291,871,927.00
B. EXPENDITURES AND OTHER FINANCING USES (Enter estimated projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) 1. Certificated Salaries
a. Base Salaries b. Step & Column Adjustment c. Cost-of-Living Adjustment d. Other Adjustments e. Total Certificated Salaries (Sum lines B 1 a thru B 1d) 1000-1999
2. Classified Salaries a. Base Salaries b. Step & Column Adjustment c. Cost-of-Living Adjustment d. Other Adjustments e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999
3. Employee Benefits 3000-3999 4. Books and Supplies 4000-4999 5. Services and Other Operating Expenditures 5000-5999 6. Capital Outlay 6000-6999 7. Other Outgo (excluding Direct Support/Indirect Costs) 7100-7299, 7400-7499 8. Direct Support/Indirect Costs 7300-7399 9. Other Financing Uses 7610-7699 0. Other Adjustments
11. Total (Sum lines B 1 thm 1310)
133,312,993.36 136,642,464.00 0.00 0.00 0.00 0.00
3 329 470.64 998 232.00 133,312,993.36 250% 136,642,464.00 , 1% 137,640,696.00
37,817,246.91 39,819,020.00 0.00 0.00 0.00 0.00
2,001,773.09 575,0 7.00 37,817,246.91 5.29% 39,819,020.00 1.44% 40,394 037.00 59,078,963.00 2.88% 60,781,140.00 6.17% 64,532,961.00 25,900,010.00 -11.55% 22,909,171.00 -2.01% 22,449,719.00 25 031,573 00 -0.60% 24,880,330.00 -0.51% 24,752,898.00
0.00 0.00% 0.00 0.00% 0.00 5,546 408.00 3.37% 5,733,241.00 2.51% 5,877,292.00 (422,302.00) -12.41% (369,882.00) 1.69% (376,125.00)
1,739.678.00 1 20% 1,760,513.00 2.25% 1,800,185.00 ' - 0.00 0.00
288,004,57027 1.44% 292 155 997.00 1.68% 297,071,663.00 C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11) 1,674,931.73 (2,415 63.00) (5,199,736.00)
D. FUND BALANCE 1. Net Beginning Fund Balance (Form 01, line Fle) 2. Ending Fund Balance (Sum lines C and Dl) 3. Components of Ending Fund Balance
a. Fund Balance Reserves 9710-9740 b. Designated for Economic Uncertainties 9770 c. Fund Balance Designations 9775, 9780 d. Undesignated/Unappropriated Balance 9790 e. Total Components of Ending Fund Balance
(Line D3e must agree with Line D2)
6,125,375.43 7 800 307. 6 5,385,144.16 7,800,307 16 5,385 144.16 185 408 16
962,043.62 1,442,028.62 1,769,171.62 0.00 0.00 0.00 0.00 0.00 0.00
6 838,263 54 3,943,115.54 (1,583,763.46)
7,800,307.16 5,385,144.16 185,408.16
California Dept of Education
San Jose Unified General Fund 43 69666 0000000
Santa Clara County Multiyear Projections Form MYP Unrestricted/Restricted
Object Description Codes
2006/07 Budget
(Form 01) (A)
% Change
(Cols. C-A/A) (B)
2007/08 Projection
(C)
% Change
(Cols. E-C/C) (D)
2008/09 Projection
(E)
E. AVAILABLE RESERVES (Unrestricted only) 1. General Fund
a. Designated for Economic Uncertainties 9770 b. Undesignated/Unappropriated Amount 9790
(Enter current year reserve projections in Column A, and other reserve projections in Columns C and E for subsequent years 1 and 2) 2. Special Reserve Fund - Noncapital Outlay (Fund 17)
a. Designated for Economic Uncertainties 9770 b. Undesignated/Unappropriated Amount 9790
3. Total Available Reserves Sum of lines El thru E2b
0.00 0.00 0.00 6 838 263 54 3,943,115.54 (1,583,763.46 )
0.00 0.00 l 0.00
10,523,446.67 10,923,447.00 11,373,447.00 7,36 ,7 0.21 14,866,562.54 9,789,683.54
F. RECOMMENDED RESERVES 1. Total Expenditures, Transfers Out, and Uses (Line B11) 2. Less: Special Education Pass-Through
(Form OICS, Criterion 10, Line 10B2) 3. Sub-Total (Line Fl minus F2) 4. Reserve Standard Percentage Level
(Form OICS, Criterion 10, Line 10B4) 5. Reserve Standard - By Percent (Line F3 times F4) 6. Reserve Standard - By Amount
(Form OICS, Criterion 10, Line 10B6) 7. Reserve Standard (Greater of Line F5 or F6) 8. Available Reserves (Line E3) Meet the Reserve Standard (Line F7)
(If the Unrestricted Ending Fund Balance (Line D2, Unrestricted worksheet), or the combined Unrestricted and Restricted Ending Fund Balances if the Restricted Ending Fund Balance is negative, is less than the sum of Designated for Economic Uncertainties (Line Ela) and the Undesignated/Unappropriated Amount (Line E lb), the difference is subtracted from the Total Available Reserves (Line E3) before comparing the Total Available Reserves to the Reserve Standard (Line F7).)
288 ,004,57027 292,155,997.00 297,071,663.00
288,004 570.27 292,155,997.00 297 071 663 00
3% 3% 3%
8 ,640,137.11 8 764 679.91 8 912,149 89
0.00 0.00 0.00
8,640,137.11 8 764 679.91 8,912,149.89
YES YES YES
California Dept of Education
3n Jose Unified 3nta Clara County
July 1 Budget (Single Adoption) General Fund
Revenue Limit Summary 43 69666 0000000
Form RL
Description
Principal Appt.
Software Data ID
2005/06 Estimated Actuals
2006/07 Budget
BASE REVENUE LIMIT PER ADA 1. Base Revenue Limit per ADA (prior year) 2. Inflation Increase 3. All Other Adjustments 4. TOTAL, BASE REVENUE LIMIT PER ADA
(Sum Lines 1 through 3)
0025 0041
0042, 0525
0024
4,948.07 5,159.07 211.00 308.00
54.42
5 159.07 5,521.49 REVENUE LIMIT SUBJECT TO DEFICIT 5. Total Base Revenue Limit
a. Base Revenue Limit Per ADA (from Line 4) b. Revenue Limit ADA c. Total Base Revenue Limit (Lines 5a times 5b)
6. Allowance for Necessary Small School 7. Gain or Loss from Interdistrict Attendance Agreements 8. Meals for Needy Pupils 9. Special Revenue Limit Adjustments 10. One-time Equalization Adjustments 11. Miscellaneous Revenue Limit Adjustments 12. Less: All Charter District Revenue Limit Adjustment 13. Beginning Teacher Salary Incentive Funding 14. Less: Class Size Penalties Adjustment 15. REVENUE LIMIT SUBJECT TO DEFICIT (Sum Lines
5c through 11, plus Line 13 , minus Lines 12 and 14)
0024 0033 0269 0489 0272 0090 0274 0275 0276 0217 0138 0173
0082
5,159.07 5,521.49 30,237.71 29,419.27
155,998,462.53 162,438,205.11
530,892.00 552,367.00
156,529,354.53 162,990,572.11 DEFICIT CALCULATION 16. Deficit Factor (E.C. Section 42238.146(a)(4)) 17. TOTAL DEFICITED REVENUE LIMIT
(Line 15 times Line 16)
0281
0284
0.99108 1.00000
155,133,112.69 162,990,572.11 OTHER REVENUE LIMIT ITEMS 18. Unemployment Insurance Revenue 19. Less: Longer Day/Year Penalty 20. Less: Excess ROC/P Reserves Adjustment 21. Less: PERS Reduction 22. PERS Safety Adjustment 23. TOTAL, OTHER REVENUE LIMIT ITEMS
(Sum Lines 18 and 22, minus Lines 19 through 21)
0060 0287 0288 0195 0205
- - -
658,100 00 55,129.00
1,030,554.00 1,081,788.00
(372,454.00) (1,026,659.00) 161,963,913.11 24. TOTAL REVENUE LIMIT(Sum Lines 17 and 23) 0088 154,760,658.69
California Dept of Education SACS Financial Reporting Software - 2006.1.0 File: RL-D (Rev 03/21/2006) Page 1 of 2
an Jose Unified Tanta Clara County
July 1 1:Suaget Agoption) General Fund
Revenue Limit Summary 43 69666 000000(
Form RI
Description
Principal Appt.
Software Data ID
2005/06 Estimated Actuals
2006/07 Budget
REVENUE LIMIT - LOCAL SOURCES 25. Property Taxes 26. Miscellaneous Funds 27. Community Redevelopment Funds 28. Less: Charter Schools In-lieu Taxes 29. TOTAL, REVENUE LIMIT - LOCAL SOURCES
(Sum Lines 25 through 27, minus Line 28)
0117 0078 0079 0124
0126
140,685,388.00 143,499,096.00
1,653,258.00 1,717,898.00
139,032,130.00 141,781,198.00 30. Charter School General Purpose Block Grant Offset
(Unified Districts Only) 0293 1,570,357.00 31. STATE AID PORTION OF REVENUE LIMIT
(Sum Line 24, minus Lines 29 and 30. If negative, then zero) 0111 14,158,171.69 20,182,715.11
OTHER ITEMS 32. Less: County Office Funds Transfer 33. Core Academic Program 34. California High School Exit Exam 35. Pupil Promotion and Retention and Low STAR Score
Programs 36. Apprenticeship Funding 37. Community Day School Additional Funding 38. Basic Aid "Choice"/Court Ordered Voluntary
Pupil Transfer 39. Basic Aid Supplement Charter School Adjustment 40. All Other Adjustments 41. TOTAL, OTHER ITEMS
(Sum Lines 33 through 40, minus Line 32) 42. TOTAL, STATE AID PORTION OF REVENUE
LIMIT (Sum Lines 31 and 41) (This amount should agree with object 8011)
43. Less: Actual Revenue Limit State Apportionment Receipts
44. NET ACCRUAL TO STATE AID - REVENUE LIMIT (Line 42 minus Line 43)
0458 9001 9002
9003 9006 9007
0266 0493 - - -
- - -
- - -
- - -
- - -
620,465.00 671,604.00 261,915.31 276,206.57 760,078.00 805,517.00
450,193.00 477,107.00 640,742.00 640,742.00 192,757.00 204,168.00
118,181.00
1,803,401.31 1,732,136.57
15,961,573.00 21,914,851.68
15,961,573.00 21,914,851.68
California Dept of Education SACS Financial Reporting Software - 2006.1.0 File: RL-D (Rev 03/21/2006) Page 2 of 2
an Jose Unified July 1 Budget (Single Adoption) 43 69666 anta Clara County
2006/07 Budget
Form ROP General Fund
Regional Occupational Program Revenues, Expenditures, and Changes in Fund Balances
Description (Resources 6350 and 6360) Object Codes
Total Program
A. REVENUES 1) Revenue Limit Sources 8010-8099 653,119.00 2) Federal Revenue 8100-8299 3) Other State Revenue 8300-8599 2,395,375.00 4) Other Local Revenue 8600-8799 0.00 5) TOTAL, REVENUES 3,048,494.00
B. EXPENDITURES 1) Certificated Salaries 1000-1999 0.00 2) Classified Salaries 2000-2999 I 0.00 3) Employee Benefits 3000-3999 0.00 4) Books and Supplies 4000-4999 I 0.00 5) Services and Other Operating Expenditures 5000-5999 0.00 6) Capital Outlay 6000-6599 0.00 7) Other Outgo (excluding Direct Support/ 7100-7299,
Indirect Costs) 7400-7499 3,048,494.00 8) Direct Support/Indirect Costs 7300-7399 9) TOTAL, EXPENDITURES 3,048,494.00
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5-B9) 0.00
D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers
a) Transfers In 8910-8929 0.00 b) Transfers Out 7610-7629
2) Other Sources/Uses a) Sources 8930-8979 0.00 b) Uses 7630-7699
3) Contributions 8980-8999 0.00 4) TOTAL, OTHER FINANCING SOURCES/USES 0.00
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 0.00
California Dept of Education SACS Financial Reporting Software - 2006.1.0
an Jose Unified July 1 Budget (Single Adoption) 43 6966E anta Clara County
2006/07 Budget
Form ROE General Fund
Regional Occupational Program Revenues, Expenditures, and Changes in Fund Balances
Description (Resources 6350 and 6360) Object Codes
Total Program
F. FUND BALANCE, RESERVES 1) Beginning Balance
a) As of July 1 - Unaudited 9791 0.00 b) Audit Adjustments 9793 0.00 c) As of July 1 - Audited (Fl a + F1 b) 0.00 d) Other Restatements 9795 0.00 e) Net Beginning Balance (F1 c + F1d) 0.00
2) Ending Balance, June 30 (E + F1 e) (Beginning Balance in budget year) 0.00 Components of Ending Fund Balance a) Reserved Amounts
1. Revolving Cash 9711 0.00 2. Stores 9712 0.00 3. Prepaid Expenditures 9713 0.00 4. All Others 9719 0.00 5. General Reserve
(EC 42124) 9730 0.00 6. Legally Restricted Balances
b) Designated Amounts 1. Designated for Economic Uncertainties
9740
9770
0.00
0.00 2. Designated for the Unrealized Gains of
Investments and Cash in County Treasury 9775 0.00 3. Capital Outlay & Equipment Replacement
Reserves/All Other Designations 9780 0.00 (Must equal line F2b3a4 plus line F2b3b)
a. Capital Outlay & Equipment Replacement Reserves
1. Beginning Balance 2. Less: Current Purchases 3. Plus: Current Contributions 4. Equals: Ending Balance
b. All Other Designations
0.00
Total All Other Designations 0.00 c) Undesignated / Unappropriated Amount 9790 0.00 I
California Dept of Education SACS Financial Reporting Software - 2006.1.0
an Jose Unified July 1 Budget (Single Adoption) 43 69666 3nta Clara County 2006/07 Budget Form ROP
General Fund Regional Occupational Program
Revenues, Expenditures, and Changes in Fund Balances
Object Description (Resources 6350 and 6360) Codes ,
Total Pro. ram
Calculation of allowable reserves and ending balance in accordance with Education Code 52321. A. Contributions to Capital Outlay and Equipment
Replacement Reserve. 1) Total, Expenditures, Transfers Out, and Uses
(Page 1, Lines B9, Dl b and D2b) 3,048,494.00 2) Allowable Contribution to Capital Outlay
and Equipment Replacement Reserve (Line 1 times 15%) 457,274.10
3) Current Contributions (Page 2, Line F2b3a3) 0.00
4) Amount in Excess of Allowable Contribution (Line 3 minus Line 2, or 0 if negative amount) 0.00
B. Net Ending Balance. 1) Total, Expenditures, Transfers Out, and Uses
(Page 1, Lines B9, D1b and D2b) 3,048,494.00 2) Allowable Net Ending Balance
(Line 1 times 15%) 457,274.10 3) Ending Balance, June 30
(Page 2, Line F2) 0.00 4) Less: Capital Outlay & Equipment
Replacement Reserves - Beginning Balance (Page 2, Line F2b3a1) 0.00
5) Plus: Capital Outlay & Equipment Replacement Reserves - Current Purchases (Page 2, Line F2b3a2) 0.00
6) Adjusted Net Ending Balance (Line 3 minus Line 4 plus Line 5) 0.00
7) Amount in Excess of Allowable Ending Balance (Line 6 minus Line 2, or 0 if negative amount) 0.00
California Dept of Education SACS Financial Reporting Software - 2006.1.0
July 1 Budget (Single Adoption) ose Unified 2005/06 Estimated Actuals 43 69666 000001 ICIara County SUMMARY OF INTERFUND ACTIVITIES Form SI/
FOR ALL FUNDS
ascription
Direct Costs-Interfund Transfers In
5750 Transfers Out
5750
Indirect/Direct Support Transfers In 7350, 7380
Costs-Interfund T Transfers Out
7350, 7380
Interfund Transfers In
89104929
Interfund Transfers Out
7610-7629
Due From Other Funds
9310
Due To Other Funds
9610
GENERAL FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
i CHARTER SCHOOLS SPECIAL REVENUE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
ADULT EDUCATION FUND Expenditure Detail Other Sources/Uses Detail
' Fund Reconciliation CHILD DEVELOPMENT FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
) CAFETERIA SPECIAL REVENUE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
1 DEFERRED MAINTENANCE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
5 PUPIL TRANSPORTATION EQUIPMENT FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
' SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
8 SCHOOL BUS EMISSIONS REDUCTION FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
9 FOUNDATION SPECIAL REVENUE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
0 SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
1 BUILDING FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
5 CAPITAL FACILITIES FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
10 STATE SCHOOL BUILDING LEASE/PURCHASE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
15 COUNTY SCHOOL FACILITIES FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
10 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
19 CAP PROJ FUND FOR BLENDED COMPONENT UNITS Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
51 BOND INTEREST AND REDEMPTION FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
52 DEBT SVC FUND FOR BLENDED COMPONENT UNITS Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
53 TAX OVERRIDE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
56 DEBT SERVICE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
57 FOUNDATION PERMANENT FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
61 CAFETERIA ENTERPRISE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
62 CHARTER SCHOOLS ENTERPRISE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
0.00 (80,304.46) 0.00 (574,793.00) 1,874,654.10 1,643,411.00
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
19,648.46 0.00 142,818.00 0.00 300,000.00 0.00
0.00 0.00
0.00 (12,896.00) 431,975.00 0.00 0.00 470,000.00
0.00 0.00
0.00 0.00 1,343,411.00 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 0.00
0.00 0.1 , 0.00 0.00
0.00 0.00
0.00 0.00 0.00 0.00
73,552.00 0 00 6,803,093.55 1,404,654.11
0.00 0.00
0.00 0.00 0.00 3,200,000.00
0.00
0.00 0.00
0.00 0.00 0.00
0.00 0.00
0.00 0.00 0.00 3,600,000.00
0.00 0.0C
0.00 0.00 0.00 0.00
0.00 0.09
0.00 0,nn 0.00 0.00
0.00 0.01
0.00 0.00 0.00 0.01
0.00 0.00 0.00 0.01
0.00 3,093.55 0.00 0.01
0.00 spa 0.00 0.01
0.00 0.00 0.00 0.00
0.00 0.01
0.00 0.00 0.00 0.00 0.00
0.00 0.01
0.00 0.00 0_00 0.00
0.00
0.00 0.00 0.a
0.00
lifomia Dent of Education
Jose Unified a Clara County
July 1 Budget (Single Adoption) 2005/06 Estimated Actuals
SUMMARY OF INTERFUND ACTIVITIES FOR ALL FUNDS
43 69666 0000 Form S
lescrIption
Direct Costs-Interfund Transfers In
5750 Transfers Out
5750
Indirect/Direct Support Costs-Interfund Transfers in I Transfers Out 7350, 7380 7350, 7380
Interfund Transfers In 8910-8929
Interfund Transfers Out
7610-7629
Due From Other Funds
9310
Due To Other Funds
9610
3 OTHER ENTERPRISE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00
Fund Reconciliation 0.00 0.0C,
6 WAREHOUSE REVOLVING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00
Fund Reconciliation 0.00 0.00
7 SELF-INSURANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00
Fund Reconciliation 0.00 0.0t
'1 RETIREE BENEFIT FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00
Fund Reconciliation 0.00 0.01
'3 FOUNDATION PRIVATE-PURPOSE TRUST FUND Expenditure Detail 0.00 a00
Other Sources/Uses Detail 0.00 0.00
Fund Reconciliation 0.00 0.01
'6 WARRANT/PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 0.00 0.01
15 STUDENT BODY FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 0.00 0.0
TOTALS 93,20U.46 193,200.451 574,79100 I (574,793.00) 10,321,158.65 10,321,158.66 0.00 0,0
alifomia Dept of Education
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
10,909.00 0.00 99,601.00 0.00
0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00
Direct Costs4nterfund Transfers In Transfers Out
5750 5750
IndIrecVEhrect Support Costs-Interfund Transfers In Transfers Out 7350, 7380 7350, 7380
Interfund Transfers In 8910-8929
Interfund Due From Transfers Out Other Funds
7610-7629 9310
Due To
Other Funds 9610
0.00 (121,552.00) 0.00 (422,302.00) 1,370,742.00 1,670,742.00
0.00
0.00
0.00 0.00 35,769.00 322,701.00
0.0
0.00 74,874.00 7,132,613.00 1,370,742.00
0.00
0.00 0.00
0.00 0.00 0.00 4,532,613.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00 0.0n
0.00
0.00
0.00
0.00
300,000.00
0.00
1,370,742.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
2,600,000.00
0.00
0.00
July 1 Budget (Single Adoption) ose Unified 2006/07 Budget 43 69666 00000
Clara County SUMMARY OF INTERFUND ACTIVITIES Form SU FOR ALL FUNDS
ascription GENERAL FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
I CHARTER SCHOOLS SPECIAL REVENUE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
I ADULT EDUCATION FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
? CHILD DEVELOPMENT FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
3 CAFETERIA SPECIAL REVENUE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
4 DEFERRED MAINTENANCE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
5 PUPIL TRANSPORTATION EQUIPMENT FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
7 SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY
Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
8 SCHOOL BUS EMISSIONS REDUCTION FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
9 FOUNDATION SPECIAL REVENUE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
0 SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS
Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
II BUILDING FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
I5 CAPITAL FACILITIES FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
30 STATE SCHOOL BUILDING LEASE/PURCHASE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
35 COUNTY SCHOOL FACILITIES FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
30 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS
Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
49 CAP PROJ FUND FOR BLENDED COMPONENT UNITS Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
51 BOND INTEREST AND REDEMPTION FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
52 DEBT SVC FUND FOR BLENDED COMPONENT UNITS Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
53 TAX OVERRIDE FUND Expenditure Detail Other Sources/Uses Detajl Fund Reconciliation
56 DEBT SERVICE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
57 FOUNDATION PERMANENT FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
61 CAFETERIA ENTERPRISE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
62 CHARTER SCHOOLS ENTERPRISE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
lifomia Dent of Education
121,552.00 (121,552.00) 422,302.00 (422,302.00)_ 10,174,097.00 10,174,097.00
Direct Cos s-Interfund Transfers In Transfers Out
5750 5750
Indirect/Direct Support Costs-Interfund Transfers In Transfers Out 7350, 7380 7350, 7380
Interfund Transfers In 8910-8929
Interfund Transfers Out
7610.7629
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
Due To
Other Funds 9610
Due From Other Funds
9310
Jose Unified la Clara County
July 1 Budget (Single Adoption) 2006/07 Budget
SUMMARY OF INTERFUND ACTIVITIES FOR ALL FUNDS
43 69666 000 Form
Description 53 OTHER ENTERPRISE FUND
Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
56 WAREHOUSE REVOLVING FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
07 SELF-INSURANCE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
71 RETIREE BENEFIT FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
73 FOUNDATION PRIVATE-PURPOSE TRUST FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
76 WARRANT/PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
95 STUDENT BODY FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation
TOTALS
alifomia Dept of Education
2006/07 July 1 Budget (Single Adoption) Jose Unified General Fund 43 69666 0000000
lta Clara County School District Criteria and Standards Review Form 01CS
ovide methodology and assumptions used to estimate ADA, enrollment, revenues, expenditures, reserves and fund balance, and multiyear immitments (including cost-of-living adjustments).
aviations from the standards must be explained and may affect the approval of the budget.
RITE RIA AND STANDARDS
1. CRITERION: Average Daily Attendance
STANDARD: Funded average daily attendance (ADA) has not been overestimated in 1) the first prior year OR in 2) two or more of the previous three years by more than the following percentage levels:
Percentage Level 3.0% 2.0% 1.0%
District ADA 0 to 300
301 to 1,000 1,001 and over
District ADA (Form A, Estimated P-2 ADA column, lines 3, 6, and 25): 28,780
1.0%
District's ADA Standard Percentage Level:
Calculatin • the District's ADA Variances
ATA ENTRY: Enter data in the Revenue Limit ADA, Original Budget column for the First, Second, and Third Prior Years; all other data are extracted or calculated.
Revenue Limit Revenue Limit (Funded) ADA (Funded) ADA ADA Variance Level Original Budget Estimated/Unaudited Actuals (If Budget is greater
Fiscal Year Form RL, Line 5b Form RL, Line 5b) than Actuals, else N/A) Status
hird Prior Year (2003/04) econd Prior Year (2004/05) irst Prior Year (2005/06) ,udget Year (2006/07) (Criterion 4A1, Step 2a)
31,107.00 30,991.12 0.4% Met 30,655,00 30,597.34 0.2% Met 30,225.00 30,237.71 N/A Met 29,419.27
B. Comparison of District ADA to the Standard
IATA ENTRY: Enter an explanation if the standard is not met.
la. STANDARD MET - Funded ADA has not been overestimated by more than the standard percentage level for the first prior year.
Explanation: (required if NOT met)
lb. STANDARD MET - Funded ADA has not been overestimated by more than the standard percentage level for two or more of the previous three years.
Explanation:
(required if NOT met)
:alifomia Dept of Education SACS Financial Reporting Software - 2006.1.0
Explanation: (required if NOT met)
in Jose Unified mta Clara County
2006/07 July 1 Budget (Single Adoption) General Fund
School District Criteria and Standards Review
43 69666 000000 Form 01C
2. CRITERION: Enrollment
STANDARD: Projected enrollment has not been overestimated in 1) the first prior year OR in 2) two or more of the previous three years by more than the following percentage levels:
Percentage Level 3.0% 2.0% 1.0%
District ADA 0 to 300
301 to 1,000 1,001 and over
District ADA (Form A, Estimated P-2 ADA column, lines 3, 6, and 25): 28,780
District's Enrollment Standard Percentage Level:
1.0%
A. Calculating the District's Enrollment Variances
)ATA ENTRY: Enter data in the Enrollment, Budget, column for all fiscal years and in the Enrollment, CBEDS Actual, column for the First Prior Year; all other data are extracted or alculated.
Enrollment Variance Level Enrollment Enrollment (If Budget is greater
Fiscal Year Budget CBEDS Actual than Actual, else N/A) Status
third Prior Year (2003/04) Second Prior Year (2004/05) =irst Prior Year (2005/06) 3udget Year (2006/07)
32,565 32,314 0.8% Met
31,810 31,874 N/A Met
31,052 31,646 N/A Met 30,635
2B. Corn arison of District Enrollment to the Standard
DATA ENTRY: Enter an explanation if the standard is not met.
1 a. STANDARD MET - Enrollment has not been overestimated by more than the standard percentage level for the first prior year.
Explanation: (required if NOT met)
lb. STANDARD MET - Enrollment has not been overestimated by more than the standard percentage level for two or more of the previous three years.
California Dept of Education SACS Financial Reporting Software - 2006.1.0
2006/07 July 1 Budget (Single Adoption) :I Jose Unified General Fund 43 69666 0000000 ita Clara County School District Criteria and Standards Review Form 01CS
3. CRITERION: ADA to Enrollment Ratio
STANDARD: Projected second period (P-2) average daily attendance (ADA) to enrollment ratio for any of the budget year or two subsequent fiscal years has not increased by more than one half of one percent (0.5%) from the historical average ratio from the three prior fiscal years.
1. Calculating the District's Historical ADA to Enrollment Ratio Standard
\TA ENTRY: All data are extracted or calculated.
Fiscal Year
P-2 ADA Estimated/Unaudited Actuals Form A, Lines 3, 6, and 25)
Enrollment Historical Ratio CBEDS Actual of ADA to Enrollment
iird Prior Year (2003/04) 30,385 32,314 94.0% :cond Prior Year (2004105) 29,881 31,874 93.7% rst Prior Year (2005/06) 29,352 31,646 92.8%
Historical Average Ratio: 93.5%
District's ADA to Enrollment Ratio Standard (historical average ratio plus 0.5%): 94.0%
B. Calculating the District's Projected Ratio of ADA to Enrollment
ATA ENTRY: Enter data in the Estimated P-2 ADA and Enrollment columns for the 1st and 2nd Subsequent Years; all other data are extracted or calculated.
Estimated P-2 ADA Budget Enrollment
Fiscal Year Form A, Lines 3, 6, and 25 Budget Ratio of ADA to Enrollment Status udget Year (2006/07) st Subsequent Year (2007/08) nd Subsequent Year (2008/09)
28,780 30,635 93.9% Met 28,208 30,035 93.9% Met 27,636 29,435 93.9% Met
C. Comparison of District ADA to Enrollment Ratio to the Standard
1ATA ENTRY: Enter an explanation if the standard is not met.
a. STANDARD MET - Projected P-2 ADA to enrollment ratio has not exceeded the standard for the budget and two subsequent fiscal years.
Explanation:
(required if NOT met)
NOTE: Budgeted enrollment and ADA do not contain Charter school students.
,:alifomia Dept of Education SACS Financial Reporting Software - 2006.1.0
140,685,388.00 143,499,096.00 146,369,078.00 149,296,459.00 Basic Aid Standard
t change over previous year): N/A N/A N/A
Projected local property taxes (Form RL, Lines 25 thru 27)
(Perce
in Jose Unified inta Clara County
2006/07 July 1 Budget (Single Adoption) General Fund
School District Criteria and Standards Review 43 69666 000000
Form 01C
4. CRITERION: Revenue Limit
STANDARD: Projected revenue limit for any of the budget year or two subsequent fiscal years has not changed by more than one percent plus or minus the change in population growth and the funded cost-of-living adjustment (COLA) from the prior year.
For basic aid districts, projected revenue limit has not changed by more than the percent increase in property tax revenues from the prior fiscal year.
For districts funded by necessary small school formulas, projected revenue limit has not changed by more than the prior year amount plus the funded cost-of-living adjustment.
Al. Calculatin the District's Revenue Limit Standard
iATA ENTRY: Enter data in the 1st and 2nd Subsequent Year columns for Step la and Step 2a; all other data are extracted or calculated.
'rojected Revenue Limit
itep 1 - Funded COLA a. Base Revenue Limit (BRL) per ADA
(Form RL, Line 4) b. Deficit Factor
(Form RL, Line 16) c. Funded BRL per ADA
(Step 1a times Step lb) d. Prior Year Funded BRL
per ADA e. Difference
(Step lc minus Step 1d) f. Percent Change Due to COLA
(Step le divided by Step 1d)
Step 2 - Change in Population a. Revenue Limit (Funded) ADA
(Form RL, Line 5b) b. Prior Year Revenue
Limit (Funded) ADA c. Difference
(Step 2a minus Step 2b) d. Percent Change Due to Population
(Step 2c divided by Step 2b)
5,159.07 5,521.49 5,781.49 5,938.49
0.99108 1.00000 1.00000 1.00000
5,113.05 5,521.49 5,781.49 5,938.49
5,113.05 5,521.49 5,781.49
408.44 260.00 157.00
8.0% 4.7% 2.7%
30,237.71 29,419.27 29,108.17 28,536.17
30,237.71 29,419.27 29,108.17
(818.44) (311.10) (572.00)
-2.7% -1.1% -2.0%
Prior Year Budget Year 1st Subsequent Year 2nd Subsequent Year (2005/06 ) (2006/07) 2007/08 2008/09)
5.3% 3.6% 0.7%
4.3% to 6.3% 2.6% to 4.6% -.3% to 1.7%
Step 3 - Total Change in Funded COLA and Population (Step if plus Step 2d)
Revenue Limit Standard (Step 3, plus/minus 1%):
4A2. Alternate Revenue Limit Standard - Basic Aid
DATA ENTRY: If applicable to your district, input data in the 1st and 2nd Subsequent Year columns for projected local property taxes; all other data are extracted or calculated.
Basic Aid District Projected Revenue Limit (Applicable if Form RL, Budget column, line 31, is zero)
Prior Year Budget Year 1st Subsequent Year 2nd Subsequent Year (2005/06 ) (2006/07) 2007/08 2008/09
4A3. Alternate Revenue Limit Standard - Necessary Small School
DATA ENTRY: All data are extracted or calculated.
Necessary Small School District Projected Revenue Limit (Applicable if Form RL, Budget column, line 6, is greater than zero, and line 5b, RL ADA, is zero)
Budget Year (2006/07)
1st Subsequent Year 2007/08
2nd Subsequent Year (2008/09
Necessary Small School Standard (Funded COLA change - Step If plus 1%):
N/A N/A N/A
California Dept of Education SACS Financial Reporting Software - 2006.1.0
156,646,961.00 165,413,948.00 169,838,614.00 171,024,872.00
ected Change in Revenue Limit: Revenue Limit Standard:
Status:
5.6% 2.7% 0.7%
4.3% to 6.3% 2.6% to 4.6% -.3% to 1.7%
Met Met Met
ienue Limit
nd 01, Objects 8011, 8020-8089) District's Pro
2006/07 July 1 Budget (Single Adoption) Jose Unified General Fund 43 69666 0000000 to Clara County School District Criteria and Standards Review Form 01CS
Calculating the District's Projected Change in Revenue Limit
TA ENTRY: Enter data in the 1st and 2nd Subsequent Year columns for Revenue Limit; all other data are extracted or calculated.
Prior Year Budget Year 1st Subsequent Year 2nd Subsequent Year
(2005/06 ) (2006/07 ) 2007/08 2008/09
. Comparison of District Revenue Limit to the Standard
TA ENTRY: Enter an explanation if the standard is not met.
I a. STANDARD MET - Projected change in revenue limit has met the standard for the budget and two subsequent fiscal years.
Explanation:
(required if NOT met)
:alifornia Dept of Education ACS Pinnnrinl Ponnrtinn Snftwart? - 9006 1 0
an Jose Unified unta Clara County
2006/07 July 1 Budget (Single Adoption) General Fund
School District Criteria and Standards Review 43 69666 00000C
Form 01C
5. CRITERION: Salaries and Benefits
STANDARD: Projected ratio of total salaries and benefits to total general fund expenditures (excluding transfers out and other financing uses) for any of the budget year or two subsequent fiscal years has not changed by more than two percent from the historical average ratio from the three prior fiscal years.
iA. Calculatin a the District's Historical Avera e Ratio of Salaries and Wa a es to Total General Fund Ex • enditures
)ATA ENTRY: All data are extracted or calculated.
Estimated/Unaudited Actuals Salaries and Benefits Total Expenditures Ratio of Salaries and Benefits
Fiscal Year Fund 01, Objects 1000-3999) (Fund 01, Objects 1000-7499 to Total Expenditures
third Prior Year (2003/04) 208,129,156.51 248,608,428.83 83.7%
Second Prior Year (2004/05) 212,392,765.56 248,171,032.23 85.6%
=first Prior Year (2005/06) 217,978,034.40 272,279,502.33 80.1% Historical Average Ratio: 83.1%
District's Salaries and Benefits Standard
(historical average ratio plus/minus 2%): 81.1% to 85.1%
5B. Calculating the District's Projected Ratio of Salaries and Wages to Total General Fund Expenditures
DATA ENTRY: Enter data in the Salaries and Benefits, and Total Expenditures columns for the 1st and 2nd Subsequent Years; all other data are extracted or calculated.
Budget Salaries and Benefits Total Expenditures Ratio of Salaries and Benefits
Fiscal Year Fund 01, Objects 1000-3999) (Fund 01, Objects 1000-7499 to Total Expenditures Status
Budget Year (2006/07) 1st Subsequent Year (2007/08) 2nd Subsequent Year (2008/09)
230,209,203.27 286,264,892.27 80.4% Not Met 237,242,624.00 290,395,484.00 81.7% Met 245,577,366.00 298,281,150.00 82.3% Met
5C. Comparison of District Salaries and Benefits Ratio to the Standard
DATA ENTRY: Enter an explanation if the standard is not met.
la. STANDARD NOT MET - Projected ratio(s) of salary and benefit costs to total expenditures are outside the standard in one or more of the budget or two subsequent fiscal years. Provide reasons why the projection(s) exceed the standard, a description of the methods and assumptions used in projecting salaries and benefits, and what changes, if any, will be made to bring the projected salary and benefit costs within the standard.
Explanation: (required if NOT met)
The ratio for 06/07 is in line with the ratio for 2005/05, which reflects a positive trend in the salary to total budget ratio.
California Dept of Education SACS Financial Reporting Software - 2006.1.0
2006/07 July 1 Budget (Single Adoption) Jose Unified General Fund 43 69666 0000000
ita Clara County School District Criteria and Standards Review Form 01CS
CRITERION: Other Revenues and Expenditures
STANDARD: Projected operating revenues and expenditures by major object category for any of the budget year or two subsequent fiscal years have not changed by more than five percent from the prior year amount.
District's Other Revenues and Expenditures Percentage Range: -5.0% to +5.0%
Calculating the District's Change by Major Object Category
\TA ENTRY: Enter data in the Amount column for the 1st and 2nd Subsequent Years of each revenue and expenditure section; all other data are extracted or calculated.
)ject Range / Fiscal Year
Percent Change Amount Over Previous Year Status
26,454,842.71 23,536,263.00 -11.0% Not Met 19,956,215.00 -15.2% Not Met 19,281,622.00 -3.4% Met
71,177,266.20 81,217,520.00 14.1% Not Met 81,308,099.00 0.1% Met 82,288,041.00 1.2% Met
13,382,461.34 13,613,045.00 1.7% Met 12,933,996.00 -5.0% Met 13,024,142.00 0.7% Met
23,885,037.02 25,900,010.00 8.4% Not Met 22,909,171.00 -11.5% Not Met 22,449,719.00 -2.0% Met
25,565,547.91 25,031,573.00 -2.1% Met 24,880,330.00 -0.6% Met 24,752,898.00 -0.5% Met
Federal Revenue (Fund 01, Objects 8100-8299)
rst Prior Year (2005/06) fidget Year (2006/07) 4 Subsequent Year (2007/08) id Subsequent Year (2008/09)
Other State Revenue (Fund 01, Objects 8300 -8599)
rst Prior Year (2005/06) Jdget Year (2006/07) st Subsequent Year (2007/08) id Subsequent Year (2008/09)
Other Local Revenue (Fund 01, Objects 8600 -8799)
irst Prior Year (2005/06) udget Year (2006/07) st Subsequent Year (2007/08) rid Subsequent Year (2008/09)
Books and Supplies (Fund 01, Objects 4000-4999)
irst Prior Year (2005/06) udget Year (2006/07) st Subsequent Year (2007/08) nd Subsequent Year (2008/09)
Services and Other Expenditures (Fund 01, Objects 5000-5999)
irst Prior Year (2005/06) ludget Year (2006/07) St Subsequent Year (2007/08) nd Subsequent Year (2008/09)
B. Comparison of District Other Revenues and Expenditures to the Standard
)ATA ENTRY: Enter an explanation if the standard is not met.
la. STANDARD NOT MET - One or more projected operating revenue or expenditure object categories have changed by more than the standard in one or more of the budget or two subsequent fiscal years. Provide reasons for the projected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring the projected revenues and expenditures within the standard.
Explanation:
(required if NOT met)
Federal Revenues: Loss federal grants, and no COLA; State Revenue: Increased revenue, including mandated cost; Books and Supplies: increased funding (including mandated costs) budgetd for supplies, not salary
Dalifornia Dept of Education SACS Financial Renortina Software - 2006.1.0
Not applicable (district does not participate in the deferred maintenance program) Other (explanation must be provided)
D. Determining the District's Compliance with the Contribution Requirement for EC Section 17070.75 - Ongoing and Major Maintenance/Restricted Maintenance Account (OMMA/RMA)
Explanation:
(required if NOT met and Other is marked)
n Jose Unified nta Clara County
2006/07 July 1 Budget (Single Adoption) General Fund
School District Criteria and Standards Review 43 69666 000000
Form 01C,
T. CRITERION: Facilities Maintenance
STANDARD: Confirm that the annual contribution for facilities maintenance funding is not less than the amounts required pursuant to Education Code (EC) Section 17584 (Deferred Maintenance) and EC Section 17070.75 (Ongoing and Major Maintenance/Restricted Maintenance Account).
A. Determining the District's Compliance with the Contribution Requirement for EC Section 17584 - Deferred Maintenance
ATA ENTRY: Enter data in the Contributed column for Deferred Maintenance Contribution; all other data are extracted or calculated. If standard is not met, enter an X in the appropriate )x and enter an explanation, if applicable.
Deferred Maintenance Contribution
Required' Contributed Status
ieferred Maintenance 1,282,177 1,282,177 Met
' Represents the districts prior year deferred maintenance "maximum match" amount released by the California Department of Education and includes maximum match amounts for district direct-funded charter schools. Also includes any applicable deferred maintenance deficit factor as determined by the State Allocation Board.
standard is not met, enter an X in the box that best describes why the required contribution was not made:
DATA ENTRY: Click the appropriate Yes or No button for special education local plan area (SELPA) administrative units (AUs); all other data are extracted or calculated. If standard is not net, enter an X in the appropriate box and enter an explanation, if applicable.
1. a. For districts that are the AU of a SELPA, do you choose to exclude revenue that are passed through to participating members of the SELPA from the OMMA/RMA required minimum contribution calculation?
b. Pass-through revenues and apportionments that may be excluded from the OMMA/RMA calculation per EC Section 17070.75(b)(2)(C) (Fund 01, objects 7211-7223 with resources 3300-3499, 6500 and 6510)
2. Ongoing and Major Maintenance/Restricted Maintenance Account
a. Budgeted Expenditures, Transfers Out, and Uses (Fund 01, objects 1000-7999) 288,004,570.27
b. Less: Pass-through Revenues 3% Required Budgeted Contribution and Apportionments Minimum Contribution to the Ongoing and Major (Line lb, if line 1a is Yes)
c. Net Budgeted Expenditures, Transfers Out, and Uses
(Line 2c times 3%) Maintenance Account Status
288,004,570.27 8,640,137.11 8,640,137.00 Not Met
All funds, resources 8100 and 8150, objects 8900-8999
If standard is not met, enter an X in the box that best describes why the minimum required contribution was not made:
Explanation: (required if NOT met and Other is marked)
Not applicable (district does not participate in the Leroy F. Green School Facilities Act of 1998) Exempt (due to district's small size [EC Section 17070.75 (b)(2)(D)]) Other (explanation must be provided)
x
This standerd is met. The software has a bug that does not accept rounding.
California Dept of Education SACS Financial Reporting Software - 2006.1.0
2006/07 July 1 Budget (Single Adoption) n Jose Unified General Fund 43 69666 0000000 Inta Clara County School District Criteria and Standards Review Form 01CS
8. CRITERION: Deficit Spending
STANDARD: Deficit spending (revenues plus transfers in and other financing sources, less expenditures, transfers out and other financing uses) resulting in a negative amount, as a percentage of total expenditures, transfers out and other financing uses, has not exceeded the following absolute percentage levels in two out of three prior fiscal years:
Percentage Level ' District ADA 1.7% 0 to 300 1.3% 301 to 1,000 1.0% 1,001 to 30,000 0.7% 30,001 to 400,000 0.3% 400,001 and over
' Percentage levels equate to a rate of deficit spending which would eliminate recommended reserves for economic uncertainties over a three year period.
District ADA (Form A, Estimated P-2 ADA column, fines 3, 6, and 25): 28,780
District's Deficit Spending Standard Percentage Level: 1.0%
A. Calculating the District's Deficit Spending Percentages
IATA ENTRY: All data are extracted or calculated.
Net Change in Total Expenditures, Deficit Spending Level Fund Balance Transfers Out, and Uses (If Net Change in Fund
Fiscal Year Form 01. Section E Fund 01. Objects 1000-7999 Balance is negative, else N/A Status hird Prior Year (2003/04) (3,548,154.06) 253,155,675.25 1.4% Not Met Iecond Prior Year (2004/05) 3,563,901.98 248,745,116.47 N/A Met irst Prior Year (2005/06) (71,445.98) 273,922,913.33 0.0% Met ludget Year (2006/07) 1,674,931.73 288,004,570.27
SB. Comparison of District Deficit Spending to the Standard
)ATA ENTRY: Enter an explanation if the standard is not met.
1 a. STANDARD MET - Deficit spending, if any, has not exceeded the standard percentage level in two or more of the three prior years.
Explanation: (required if NOT met)
California Dept of Education SACS Financial Reporting Software - 2006.1.0
2006/07 July 1 Budget (Single Adoption) n Jose Unified
General Fund
43 69666 000000 , nta Clara County School District Criteria and Standards Review Form 01G
9. CRITERION: Fund Balance
STANDARD: Budgeted beginning unrestricted general fund balance has not been overestimated for two out of three prior fiscal years by the following percentage levels:
Percentage Level' District ADA 1.7% 0 to 300 1.3% 301 to 1,000 1.0% 1,001 to 30,000 0.7% 30,001 to 400,000 0.3% 400,001 and over
' Percentage levels equate to a rate of deficit spending which would eliminate recommended reserves for economic uncertainties over a three year period.
District ADA (Form A, Estimated P-2 ADA column, lines 3, 6, and 25): 28,780
District's Fund Balance Standard Percentage Level: 1.0%
A. Calculating the District's Unrestricted General Fund Beginning Balance Percentages
IATA ENTRY: Enter data in the Original Budget column for the First, Second, and Third Prior Years; all other data are extracted or calculated.
Unrestricted General Fund Beginning Balance Beginning Fund Balance (Form 01, Line F1e, Unrestricted Column) Variance Level
Fiscal Year Original Budget Estimated/Unaudited Actuals If overestimated, else N/A) Status "hird Prior Year (2003/04) iecond Prior Year (2004/05) =first Prior Year (2005/06)
583,850.71 2,712,031.34 N/A Met 929,200.31 785,110.72 15.5% Not Met
1,008,585.49 1,229,859.55 N/A Met
Adjusted beginning balance, including audit adjustments and other restatements (objects 9791-9795)
)B. Comparison of District Unrestricted Beginning Fund Balance to the Standard
DATA ENTRY: Enter an explanation if the standard is not met.
1 a. STANDARD MET - Unrestricted general fund beginning fund balance has not been overestimated by more than the standard percentage level for two or more of the previous three years.
Explanation: (required if NOT met)
California Dept of Education SACS Financial Reporting Software - 2006.1.0
2006/07 July 1 Budget (Single Adoption) 1 Jose Unified General Fund 43 69666 0000000 nta Clara County School District Criteria and Standards Review Form 01CS
10. CRITERION: Reserves
STANDARD: Available reserves for any of the budget year or two subsequent fiscal years are not less than the following percentages or amounts as applied to total expenditures, transfers out' and other financing uses:
Percentage Level District ADA 5% or $50,0002 (greater of) 0 to 300 4% or $50,0002 (greater of) 301 to 1,000
3% 1,001 to 30,000 2% 30,001 to 400,000 1% 400,001 and over
' An administrative unit (AU) of a special education local plan area (SELPA) may exclude the distribution of revenues to its participating members.
2 Dollar thresholds to be adjusted annually by the prior year statutory cost-of-living adjustment (Education Code Section 42238) and then rounded to the nearest thousand.
District ADA (Form A, Estimated P-2 ADA column, lines 3, 6, and 25): 28,780
3% District's Reserve Standard Percentage Level:
DA. Calculating the District's Special Education Pass -through Exclusions (only for districts that serve as the AU of a SELPA)
ATA ENTRY: For SELPA AUs, click the appropriate Yes or No button and enter the SELPA name(s), if applicable; all other data are extracted or calculated.
or districts that serve as the AU of a SELPA:
1. Do you choose to exclude from the reserve calculation the pass-through funds distributed to SELPA members? 2. If you are the SELPA AU and are excluding special education pass-through funds:
a. Enter the name(s) of the SELPA(s):
b. Amount to be excluded from the reserve calculation for special education pass-through funds (Fund 01, resources 3300-3499, 6500 and 6510, objects 7211-7213 and 7221-7223):
OB. Calculating the District's Reserve Standard
iATA ENTRY: Enter data in the 1st and 2nd Subsequent Year columns for lines 1 and 2; all other data are extracted or calculated.
Budget Year 1st Subsequent Year 2nd Subsequent Year 2006/07 2007/08 2008/09
1. Total Expenditures, Transfers Out, and Uses (Fund 01, objects 1000-7999)
2. Less: Special Education Pass-through (Line A2b, if line Al is Yes)
3. Net Expenditures, Transfers Out, and Uses (Line B1 minus line B2)
4. Reserve Standard Percentage Level 5. Reserve Standard - by Percent
(Line B3 times line B4) 6. Reserve Standard - by Amount
($50,000 for districts with 0 to 1,000 ADA, else 0) 7. District's Reserve Standard
(Greater of line 85 or line B6)
288,004,570.27 292,155,997.00 300,081,335.00
288,004,570.27 292,155,997.00 300,081,335.00
3% 3% 3%
8,640,137.11 8,764,679.91 9,002,440.05
0.00 0.00 0.00
8,640,137.11 8,764,679.91 9,002,440.05
:alifornia Dept of Education lACS Financial Reoortino Software - 2006.1.0
Budget Year 1st Subsequent Year 2nd Subsequent Year
(2006/07) 2007/08 2008/09
0.00
6,838,263.54 3,943,118.00 (1,583,761.00)
0.00
10,523,446.67 10,923,447.00 11,373,447.00
17,361,710.21 14,866,565.00 9,789,686.00
8,640,137.11 8,764,679.91 9,002,440.05
Met Met Met
esignated Reserve Amounts (Unrestricted, resources 0000-1999):
1. General Fund - Designated for Economic Uncertainties
(Fund 01, Object 9770)
2. General Fund - Unappropriated Amount (Fund 01, Object 9790)
3. Special Reserve Fund - Designated for Economic Uncertainties
(Fund 17, Object 9770)
4. Special Reserve Fund - Unappropriated Amount
(Fund 17, Object 9790)
5. District's Budgeted Reserves
(Lines C1 thru C4)
District's Reserve Standard
(Line B7):
Status:
Explanation:
(required if NOT met)
2006/07 July 1 Budget (Single Adoption) n Jose Unified General Fund 43 69666 000000 nta Clara County School District Criteria and Standards Review Form 01C,
)C. Calculating the District's Budgeted Reserve Amount
ATA ENTRY: Enter data in the 1st and 2nd Subsequent Year columns for lines 1 through 4; all other data are extracted or calculated.
10D. Comparison of District Reserves to the Standard
)ATA ENTRY: Enter an explanation if the standard is not met.
1a. STANDARD MET - Projected available reserves have met the standard for the budget and two subsequent fiscal years.
California Dept of Education SACS Financial Reporting Software - 2006.1.0
2006/07 July 1 Budget (Single Adoption) Jose Unified General Fund 43 69666 0000000
nta Clara County School District Criteria and Standards Review Form 01CS
UPPLEMENTAL INFORMATION
kTA ENTRY: Click the appropriate Yes or No button for items S1 through S4. Enter an explanation for each Yes answer.
51. Contingent Liabilities
la. Does your district have any known or contingent liabilities (e.g., financial or program audits, litigation, state compliance reviews) that may impact the budget? No
1 b. If Yes, identify the liabilities and how they may impact the budget:
S2. Use of One -time Revenues for Ongoing Expenditures
la. Does your district have ongoing general fund expenditures in the budget in excess of one percent of the total general fund expenditures that are funded with one-time resources? No
1 b. If Yes, identify the expenditures and explain how the one-time resources will be replaced to continue funding the ongoing expenditures in the following years:
S3. Use of Ongoing Revenues for One -time Expenditures
la. Does your district have large non-recurring general fund expenditures that are funded with ongoing general fund revenues? No
lb. If Yes, identify the expenditures:
S4. Contingent Revenues
la. Does your district have projected revenues for any of the budget year or two subsequent fiscal years contingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest reserves)?
No
1 b. If Yes, identify any of these revenues that are dedicated for ongoing expenses and explain how the revenues will be replaced or expenditures reduced:
"jalifornia Dept of Education SACS Financial Reporting Software - 2006.1.0
Explanation: (required if NOT met)
in Jose Unified inta Clara County
2006/07 July 1 Budget (Single Adoption) General Fund
School District Criteria and Standards Review
43 69666 000000' Form 01C,
S5. Contributions
Identify projected contributions from the unrestricted general fund to restricted programs in the general fund for any of the budget year or two subsequent fiscal years. Provide an explanation if contributions have changed by more than ten percent from prior year amounts. Explanation should include whether contributions are ongoing or one-time in nature.
Identify projected transfers to or from the general fund to cover operating deficits in either the general fund or any other fund for any of the budget year or two subsequent fiscal years. Provide an explanation if transfers have changed by more than ten percent from prior year amounts. Explanation should include whether transfers are ongoing or one-time in nature.
Estimate the impact of any capital projects on the general fund operational budget.
District's Contributions and Transfers Percentage Range: -10.0% to +10.0%
i5A. Identification of the District's Pro'ected Contributions Transfers and Capital Pro'ects that ma Im • act the General Fund
/ATA ENTRY: Enter data in the Projection column for contributions, transfers in, and transfers out for all fiscal years, except the First Prior Year and Budget Year for Contributions, which gill be extracted, and click the appropriate button for item ld; all other data are extracted or calculated.
)escription / Fiscal Year Projection Percent Change Status
la. Contributions, Unrestricted General Fund (Fund 01, Resources 0000-1999, Object 8980
:first Prior Year (2005/06) (24,117,845.23) ludget Year (2006/07) (26,121,709.00) 8.3% Met
1st Subsequent Year (2007/08) (28,444,666.00) 8.9% Met
?rid Subsequent Year (2008/09) (30,062,160.00) 5.7% Met
1b. Transfers In, General Fund * =irst Prior Year (2005/06) 1,874,654.00 3udget Year (2006/07) 1,439,678.00 -23.2% Not Met
I st Subsequent Year (2007/08) 1,460,513.00 1.4% Met
?nd Subsequent Year (2008/09)
lc. Transfers Out, General Fund *
1,500,185.00 2.7% Met
=first Prior Year (2005/06) 1,643,411.00 3udget Year (2006/07) 1,739,678.00 5.9% Met 1st Subsequent Year (2007/08) 1,760,513.00 1.2% Met 2nd Subsequent Year (2008/09) 1,800,185.00 2.3% Met
1d. Impact of Capital Projects Do you have any capital projects that may impact the general fund operational budget?
Include transfers used to cover operating deficits in either the general fund or any other fund.
No
S5B. Status of the District's Pro'ected Contributions Transfers and Ca • ital Projects
DATA ENTRY: Enter an explanation if Not Met for items la-lc or if Yes for item ld.
la. MET - Projected contributions have not changed by more than ten percent for the budget and two subsequent fiscal years.
lb. NOT MET - The projected transfers in to the general fund have changed by more than ten percent for one or more of the budget or subsequent two fiscal years. Identify the amount(s) transferred, by fund, and whether transfers are ongoing or one-time in nature. If ongoing, explain the district's plan, with timelines, for reducing or eliminating the transfers.
Explanation: (required if NOT met)
In 2005/06 there was a transfer from the Cafeteria fund repaying a prior year loan. In subsequent years the transfer reflects the 0.5% Restricted Maintenance match from the bond that is transferred into and then trasferred out of the General Fund
California Dept of Education SACS Financial Reporting Software - 2006.1.0
Jose Unified nta Clara County
2006/07 July 1 Budget (Single Adoption) General Fund
School District Criteria and Standards Review 43 69666 0000000
Form 01CS
1 c. MET - Projected transfers out have not changed by more than ten percent for the budget and two subsequent fiscal years.
Explanation: (required if NOT met)
id. NO - There are no capital projects that may impact the general fund operational budget.
Project Information:
(required if YES)
3alifomia Dept of Education 'SACS Financial Reporting Software - 2006.1.0
Prior Year (2005/06)
Budget Year (2006/07)
1st Subsequent Year (2007/08
2nd Subsequent Year 2008/09
Revenue Limit (Fund 01, Objects 8011, 8020-8089) (Criterion 4B) 156,646,961.00 165,413,948.00 169,838,614.00 171,024,872.00
Percent Change Over Previous Year:
Status:
S6C. Comparison of the District's Long -term Commitments to Revenues
5.6% 2.7% 0.7%
Met Not Met Met
In Jose Unified inta Clara County
2006/07 July 1 Budget (Single Adoption) General Fund
School District Criteria and Standards Review
43 69666 00000C Form 01G.
S6. Long -term Commitments
Identify all existing multiyear commitments and their annual required payment, and all new multiyear commitments and their annual fiscal impact. Also identify continuing and new multiyear debt agreements and new programs.
Compare the increase in long-term commitments to the projected increase in ongoing revenues, and explain how these commitments will be funded in future years.
6tL Identification of the District's Long-term Commitments
ATA ENTRY: Click the appropriate button in item 1 and enter data in all columns of item 2 for applicable long-term commitments; there are no extractions in this section.
1. Does your district have long-term (multiyear) commitments? (If No, skip item 2)
2. List all new and existing multiyear commitments and required annual
Principal Balance
ype of Commitment # of Years as of
SACS Codes Used Remaining July 1, 2006
Yes
Budget Year
(2006/07)
Annual Payment
(P & I)
1st Subsequent Year
(2007/08)
Annual Payment
(P &I)
2nd Subsequent Year
(2008/09)
Annual Payment
(P &I)
debt service amounts.
Prior Year
(2005/06)
Annual Payment (P &I)
;apital Leases Fund/Resource/Object:
;ertificates of Participation Fund/Resource/Object:
)ther Postemployment Benefits Fund/Resource/Object:
3upp Early Retirement Program Fund/Resource/Object:
State School Building Loans Fund/Resource/Object:
2ompensated Absences Fund/Resource/Object:
Other Long-term Commitments:
2 1 313,210 307,265 255,266 1 115,060
01/various/5610
21 99,725,684 726.603 989,605 8.090,505 8,091,481
21/9010/7438-7439
3 1 4,706,383 5,453,124 5,290,732 2,865,824 ,438,370
01/0000/370x
650,000
Commitment Type:
Fund/Resource/Object: Total Annual Payments: 6,486,992 6,535,603 11,071 389 10.529.851
Percent Change Over Previous Year: 0.7% 69.4% -4.9%
56B. Calculatin a the District's Chan e in Revenues
DATA ENTRY: All data are extracted or calculated.
DATA ENTRY: Enter an explanation if Not Met.
la. NOT MET - The percent change in annual payments for long-term commitments exceeds the change in revenues for any of the budget or two subsequent fiscal years. Explain how these long-term commitments will be funded in future years. For funding sources that will expire prior to the end of the commitment period, or are funded with one-time sources, provide an explanation for how those funds will be replaced to continue annual debt service commitments.
Explanation: (required if NOT met)
In 2007-2008, payments on certificates of participation increase. COPS were refunded and payments were suspended for five years. Repayment comes from lease income that is being set aside outside the gneral fund, and the district has a repayment plan sufficient to fund all required COP payments.
California Dept of Education SACS Financial Reporting Software - 2006.1.0
Yes
Yes
Yes
2006/07 July 1 Budget (Single Adoption) n Jose Unified
General Fund
43 69666 0000001 inta Clara County School District Criteria and Standards Review Form Ct
S7. Unfunded Liabilities
Estimate the unfunded liability for postemployment benefits based on an actuarial study, if required, or other method; and identify the estimated or required annual contribution and how the costs are accounted for (pay-as-you-go, amortized over a specific period, etc.)
Estimate the unfunded liability for any other self-insured benefits programs (e.g. workers' compensation), based on an actuarial study, if required, or other method; and identify the estimated or required annual contribution and how the costs are accounted for (pay-as-you-go, amortized over a specific period, etc.).
7A. Identification of the District's Estimated Unfunded Liability for Postemployment Benefits Other than Pensions (OPEB)
ATA ENTRY: Click the appropriate button in item 1 and enter data in all other applicable items; there are no extractions in this section.
1. Does your district provide postemployment benefits? (If No, skip items 2-6)
2. For the district's postemployment benefits: a. Are they lifetime benefits?
b. Do benefits continue past age 65?
c. Describe any other characteristics of the district's postemployment benefits program including eligibility information:
If an employe has worked for the district for at least 10 years the district will contribute $80 monthly toward the cost of benefits. After age 65 this amount drops to $35 per month. Additionally the district has offered several retirement incentives that offer full benefit coverage for up to seven years. These benefits will expire in 07/08 (unless extended under very limited circumstances).
3. Are postemployment benefits funded on a pay-as-you-go, actuarial cost, or other method? Pay-as-you-go
4. If Pay-as-you-go, disclose the following information: Budget Year 1st Subsequent Year 2nd Subsequent Year 2006/07 2007/08 2008/09
Number of retirees receiving benefits Total annual cost Percent of total annual cost paid by retiree Percent of total annual cost paid by employer (100% minus retiree %)
5. Total liability for postemployment benefits
a. Is total liability based on an estimate or actuarial study? b. If based on an actuarial study, indicate the date of the study.
6. Amount of total liability that is unfunded
1,245 1,255 1,265 8,576,000 9,748,000 11,079,471
75% 79% 85% 25% 21% 15%
17,500,000
Actuarial April 2006
17,500,000
57B. Identification of the District's Unfunded Liability for Other Self -insured Benefits
DATA ENTRY: Click the appropriate button in item 1 and enter data in all other applicable items; there are no extractions in this section.
1. Does your district provide other self-insured benefits (e.g., workers' compensation)? (If No, skip items 2-6) Yes
2. Describe any other self-insured benefit programs operated by the district. Include details on whether the programs are lifetime or limited, and eligibility information:
Worker's compensation IBNR is funded and reserved.
3. Are other self-insured benefit programs funded on a pay-as-you-go, actuarial cost, or other method? Actuarial
Budget Year 1st Subsequent Year 2nd Subsequent Year (2006/07) (2007/08) (2008/09)
4. If Pay-as-you-go, what is the total annual cost?
5. Total liability for providing the other self-insured benefits
a. Is total liability based on an estimate or actuarial study? b. If based on an actuarial study, indicate the date of the study.
7,325,000
Actuarial June 2005
6. Amount of total liability that is unfunded of
California Dept of Education SACS Financial Reporting Software - 2006.1.0
Yes :ertificated (Non -management) Salary and Benefit Negotiations
1. Are salary and benefit negotiations settled for the budget year?
dumber of certificated (non-management) ull-time-equivalent (FTE) positions
1st Subsequent Year Prior Year (2nd Interim) )
Budget Year (2006/07) (2005/06 2007/08
2nd Subsequent Year 2008/09
1,546.7 1,572.7 1,598.7 1,658.8
in Jose Unified inta Clara County
2006/07 July 1 Budget (Single Adoption) General Fund
School District Criteria and Standards Review 43 69666 000000
Form 01C,
S8. Status of Labor Agreements
Analyze the status of employee labor agreements. Identify new labor agreements, as well as new commitments provided as part of previously ratified multiyear agreements; include all contracts, including all administrator contracts (and including all compensation). For new agreements, indicate the date of the required board meeting. Compare the increase in new commitments to the projected increase in ongoing revenues, and explain how these commitments will be funded in future years.
If salary and benefit negotiations are not finalized at budget adoption, upon settlement with certificated or classified staff: The school district must determine the cost of the settlement, including salaries, benefits, and any other agreements that change costs, and provide the county office of education (COE) with an analysis of the cost of the settlement and its impact on the operating budget.
The county superintendent shall review the analysis relative to the criteria and standards, and may provide written comments to the president of the district governing board and superintendent.
MA. Cost Analysis of District's Labor Agreements - Certificated (Non -management) Employees
)ATA ENTRY: Enter all applicable data items; there are no extractions in this section.
If Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3.
If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5.
If No, complete questions 6 and 7.
Negotiations Settled 2a. Per Government Code Section 3547.5(a), date of public
disclosure board meeting: Jun 20, 2006
2b. Per Government Code Section 3547.5(b), was the agreement certified by the district superintendent and chief business official? Yes
If Yes, date of Superintendent and CBO certification: Jun 20, 2006
3. Per Government Code Section 3547.5(c), was a budget revision adopted to meet the costs of the agreement? No
If Yes, date of budget revision board adoption:
4. End Date: Period covered by the agreement: Begin Date: Jul 01, 2006 Jun 30, 2009
5. Salary settlement Budget Year 1st Subsequent Year 2nd Subsequent Year
Is the cost of salary settlement included in the budget and multiyear projections (MYPs)?
One Year Agreement Total cost of salary settlement
(2006/07) 2007/08 ) (2008/09
Yes Yes
Yes
5,002,943 5,901,065 0
Estimated, Per formula Per Formula Per Formula
% change in salary schedule from prior year Or
Multiyear Agreement Total cost of salary settlement
% change in salary schedule from prior year (may enter text, such as "Reopener")
Identify the source of funding that will be used to support multiyear salary commitments:
Ongoing General Fund revenues
California Dept of Education SACS Financial Reporting Software - 2006.1.0
Budget Year 1st Subsequent Year 2nd Subsequent Year
(2006/07) 2007/08 2008/09
Yes Yes Yes
Yes Yes Yes
rtificated (Non-management) Attrition (layoffs and retirements)
1. Are savings from attrition included in the budget and MYPs?
2. Are additional H&W benefits for those laid-off or retired employees included in the budget and MYPs?
Jose Unified a Clara County
2006/07 July 1 Budget (Single Adoption) General Fund
School District Criteria and Standards Review 43 69666 0000000
Form 01CS
lotiations Not Settled Cost of a one percent increase in salary and statutory benefits
Budget Year 1st Subsequent Year 2nd Subsequent Year
(2006/07) (2007/08) (2008/09)
Amount included for any tentative salary increases
lificated (Non-management) Health and Welfare (H&W) Benefits
I. Are costs of H&W benefit changes included in the budget and MYPs?
2. Total cost of H&W benefits 3. Percent of H&W cost paid by employer I. Percent projected change in H&W cost over prior year
Budget Year 1st Subsequent Year 2nd Subsequent Year
(2006/07) 2007/08 2008/09
Yes Yes Yes
18,741,480 20,923,555 23,296,803
100% 100% 100%
13.0% 15.0% 15.0%
rtificated (Non-management) Prior Year Settlements any new costs from prior year settlements included in the budget?
If Yes, amount of new costs included in the budget and MYPs If Yes, explain the nature of the new costs:
Yes 1,600,000 1,600,000 1,600,000
Additional retroactive pay increase anticipated for 2005/06 is included in the budget
Budget Year 1st Subsequent Year 2nd Subsequent Year
(2006/07) 2007/08 2008/09
Yes Yes Yes
2,243,883 2,341,941 2,457,602
1.9% 1.9% 1.9%
rtificated (Non-management) Step and Column Adjustments
1. Are step & column adjustments included in the budget and MYPs?
2. Cost of step & column adjustments
3. Percent change in step & column over prior year
srtificated (Non-management) - Other st other significant contract changes and the cost impact of each change (i.e., class size, hours of employment, leave of absence, bonuses, etc.):
:alifomia Dept of Education ACS Financial Reporting Software - 2006.1.0
1st Subsequent Year 2nd Subsequent Year Prior Year (2nd Interim) 2005/06 2007/08
Budget Year (2006/07) (2008/09 )
900.5 900.5 900.5 900.5 Number of classified (non-managment) FTE positions
) (2006/07 (2007/08 2008/09
San Jose Unified Santa Clara County
2006/07 July 1 Budget (Single Adoption) General Fund
School District Criteria and Standards Review 43 69666 0000(
Form 01
S8B. Cost Ana sis of District's Labor Agreements - Classified (Non-management) Employees
DATA ENTRY: Enter all applicable data items; there are no extractions in this section.
Classified (Non-management) Salary and Benefit Negotiations
1. Are salary and benefit negotiations settled for the budget year? If Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3.
No
If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5.
If No, complete questions 6 and 7.
Negotiations Settled 2a. Per Government Code Section 3547.5(a), date of public disclosure
board meeting:
2b. Per Government Code Section 3547.5(b), was the agreement certified by the district superintendent and chief business official?
If Yes, date of Superintendent and CBO certification:
3. Per Government Code Section 3547.5(c), was a budget revision adopted to meet the costs of the agreement?
If Yes, date of budget revision board adoption:
4. End Date: Period covered by the agreement: Begin Date:
5. Salary settlement: Budget Year 1st Subsequent Year 2nd Subsequent Year
Is the cost of salary settlement included in the budget and multiyear projections (MVPs)?
One Year Agreement
Total cost of salary settlement
% change in salary schedule from prior year Or
Multiyear Agreement Total cost of salary settlement
% change in salary schedule from prior year (may enter text, such as "Reopener")
Identify the source of funding that will be used to support multiyear salary commitments:
Negotiations Not Settled
6. Cost of a one percent increase in salary and statutory benefits
371,897
Budget Year (2006/07)
1,625,189 I
1st Subsequent Year 2nd Subsequent Year (2007/08) (2008/09)
1,409,489 I 966,932 7. Amount included for any tentative salary increases
California Dept of Education SACS Financial Reporting Software - 2006.1.0 — .
Budget Year 1st Subsequent Year 2nd Subsequent Year
(2006/07) 2007/08 2008/09
No No No
No No No
assified (Non -management) Attrition (layoffs and retirements)
1. Are savings from attrition included in the budget and MYPs?
2. Are additional H&W benefits for those laid-off or retired employees included in the budget and MYPs?
2006/07 July 1 Budget (Single Adoption) Jose Unified General Fund 43 69666 0000000 to Clara County School District Criteria and Standards Review Form 01CS
Budget Year 1st Subsequent Year 2nd Subsequent Year
(2006/07 ) 2007/08 2008/09
Yes Yes Yes
8,487,920 9,761,109 11,225,275
94% 94% 94%
13.0% 15.0% 15.0%
issified (Non -management) Health and Welfare (H&W) Benefits
1. Are costs of H&W benefit changes included in the budget and MYPs?
2. Total cost of H&W benefits
3. Percent of H&W cost paid by employer
4. Percent projected change in H&W cost over prior year
issified (Non -management) Prior Year Settlements
any new costs from prior year settlements included in the budget?
If Yes, amount of new costs included in the budget and MYPs If Yes, explain the nature of the new costs:
No
Budget Year 1st Subsequent Year 2nd Subsequent Year
(2006/07) 2007/08 2008/09
Yes Yes Yes
464,871 464,871 464,871
1.3% 1.3% 1.3%
assified (Non -management) Step and Column Adjustments
1. Are step & column adjustments included in the budget and MYPs?
2. Cost of step & column adjustments
3. Percent change in step & column over prior year
lassified (Non -management) - Other st other significant contract changes and the cost impact of each change (i.e., hours of employment, leave of absence, bonuses, etc.):
;alifornia Dept of Education IACS Financial Reporting Software - 2006.1.0
2006/07 July 1 Budget (Single Adoption) San Jose Unified General Fund 43 69666 0000( Tanta Clara County School District Criteria and Standards Review Form 01
S8C. Cost Analysis of District's Labor Agreements - Management/Supervisor/Confidential Employees
DATA ENTRY: Enter all applicable data items; there are no extractions in this section.
Prior Year (2nd Interim) 2005/06
Budget Year (2006/07)
1st Subsequent Year 2007/08 )
2nd Subsequent Year 2008/09
Number of management, supervisor, and confidential FTE positions 140.2 140.2 140.2 140.2
Management/Supervisor/Confidential Salary and Benefit Negotiations
1. Are salary and benefit negotiations settled for the budget year? No
If Yes, complete question 2.
If No, complete questions 3 and 4.
Negotiations Settled 2. Salary settlement: Budget Year 1st Subsequent Year 2nd Subsequent Year
(2006/07 2007/08 ) 2008/09
Is the cost of salary settlement included in the budget and multiyear projections (MYPs)?
Total cost of salary settlement
% change in salary schedule from prior year (may enter text, such as "Reopenern)
Negotiations Not Settled 3. Cost of a one percent increase in salary and statutory benefits 168,385
Budget Year 1st Subsequent Year 2nd Subsequent Year (2006/07) (2007/08) (2008/09)
4. Amount included for any tentative salary increases 735,842 638,179 437,801
Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent Year Health and Welfare (H&W) Benefits (2006/07) 2007/08 2008/09
1. Are costs of H&W benefit changes included in the budget and MYPs?
2. Total cost of H&W benefits 3. Percent of H&W cost paid by employer 4. Percent projected change in H&W cost over prior year
Yes Yes Yes 1,755,751 2,019,114 2,321,981
95% 95% 95% 13.0% 15.0% 15.0%
Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent Year Other Benefits (mileage, bonuses, etc.) (2006/07) 2007/08 2008/09
1. Are costs of other benefits included in the budget and MVPs? 2. Total cost of other benefits 3. Percent change in cost of other benefits over prior year
Yes Yes Yes 18,600 18,600 18,600
0.0% 0.0% 0.0%
California Dept of Education SACS Financial Reporting Software - 2006.1.0
Comments: (optional)
2006/07 July 1 Budget (Single Adoption) Jose Unified General Fund 43 69666 0000000
to Clara County School District Criteria and Standards Review Form 01CS
)DITIONAL FISCAL INDICATORS
TA ENTRY: Click the appropriate Yes or No button for items Al through A9 except item A3, which is automatically completed based on data in Criterion 2.
1. Do cash flow projections show that the district will end the budget year with a negative cash balance in the general fund?
12. Is the system of personnel position control independent from the payroll system?
U. Is enrollment decreasing in both the prior and budget years? (Data from the enrollment budget column of Criterion 2A are used to determine Yes or No)
‘4. Are new charter schools operating in district boundaries that impact the districts enrollment, either in the prior or budget year?
45. Has the district entered into a bargaining agreement where any of the budget or subsequent years of the agreement would result in salary increases that are expected to exceed the projected state cost-of-living adjustment?
A6. Does the district provide uncapped (100% employer paid) health benefits for current or retired employees?
A7. Is the districts financial system independent of the county office system?
A8. Does the district have any reports that indicate fiscal distress pursuant to Education Code Section 42127.6(a)? (If Yes, provide copies to the county office of education)
A9. Have there been personnel changes in the superintendent or chief business official positions within the last 12 months?
No
Yes
Yes
No
No
Yes
Yes
No
No
then providing comments for additional fiscal indicators, please include the item number applicable to each comment.
End of School District Budget Criteria and Standards Review
:alifornia Dept of Education ACS Financial Reporting Software - 2006.1.0
Recommended