Encinitas Union School District 2010-11 Proposed Budget

Encinitas Union School District

2010-11 Proposed Budget

Governor’s Budget 2010-11 1

The May Revision is, by statute, the Governor’s last chance to provide his Budget proposals to the Legislature

It may differ from January only slightly, or be dramatically differentOverall, the State Budget situation has gotten worseFederal dollars, upon which the January Budget depended, have been slow in comingInaction by the Legislature has caused planned savings to slip awayCosts of some programs have risen more than anticipatedRevenues are still falling below the state’s already low forecasts

Education was protected somewhat, relative to other programs, in JanuaryIn May, education continues to be better protected than other programsIt was anticipated that the best we could hope for was no new cuts, and that is, for the most part, what it’s been proposed


Education fares better than the rest of the BudgetThe rest of the Budget is absorbing even heavier cuts in order to protect education from deeper cuts

But there is no “free ride” – the nearly $1.5 billion taken from education in January remains unrestoredChild care takes a huge cutSocial and health programs that serve K-12 students and their families are hit even harderCalifornia Work Opportunities and Responsibility to Kids (CalWORKs), which is California’s main avenue to welfare payments, is on the chopping block

The Budget reflects two major unresolved problems:California’s finance system serves the state poorly in both good and bad timesThe current economic woes remain unresolved


Proposition 98 continues to provide little short-term protection

The Proposition 98 guarantee continues to fall and is therefore technically “overfunded”Education funding, at this point, is totally at the discretion of the state

In the longer term, Proposition 98 benefits educationRestoration of the base is requiredDuring the good years ahead, Proposition 98 will drive higher levels of funding

But until then, California faces a continuation of difficult budget years

2010-11 Governor’s Proposal – May Revise 4

For the most part, the May Revision contains no further cuts to K-12 education

Cuts proposed in January remainTargeted proposed administrative cut is eliminatedCuts to child care eliminate subsidized slots for 142,000 childrenNo new federal dollars

No new taxes are proposed

Major additional cuts to the noneducation portions of the Budget are proposed

The Legislature is expected to have great difficulty voting for the choices before them

Major May Revision Proposals 5

The revised Budget gap is projected to be $19.1 billion, slightly smaller than the $19.9 billion gap in the January Budget

The Governor proposes to close this gap without raising taxes$12.4 billion in cuts$3.4 billion in additional federal funds$3.4 billion in borrowing fund shifts, asset sales, and surcharges

A few programs are proposed for increases from the January Governor’s Budget:

Restores $140 million for state parksRestores $46 million for Cal GrantsWithdraws proposal to cut $112 million for University of California (UC) and California State University (CSU) enrollment growth

Major May Revision Proposals 6

Program cuts make up the majority of the Governor’s May Revision proposals, including:

$1.1 billion in savings from the elimination of CalWORKs, the state’s

welfare program for the poor

$637 million in savings from cuts to the In-Home Support Services program for the disabled

$750 million in savings from Medi-Cal, the state’s primary health care program for low-income residents

$244 million in savings from transferring state prisoners to county jails

$602 million in savings from reduced county mental health services

Potential Issues to the May Revised Budget Proposal

7

In January, there were several major risks to the Governor’s Budget proposals:

Federal funds – no guarantee that $6.9 billion could be securedVoter approval – required for fund shiftsEconomy and revenues – the economy and revenues could underperform forecasts

Some of these risks have in fact materialized:

Only $3.4 billion in federal funds are expected to be receivedFund shifts requiring voter approval will not be placed on the ballotCurrent-year revenues have fallen short by $1.6 billion

8

The May Revision, if enacted as proposed, contains other – but equally significant – risks

Court challenges – rebenching Proposition 98, elimination of CalWORKs, state worker pay cuts, health care reductions, and other cuts could face court challengesLate Budget – a late Budget would delay implementation of program reductions, resulting in the loss of budgeted savingsEconomic and revenue risks – the state and national economies face the possibility of a “double dip” recession, especially in light of the turmoil in overseas economies

These risks in turn could threaten California’s access to the capital markets, pushing borrowing costs even higher

Potential Issues to the May Revised Budget Proposal

Revenue Limit Funding 9

Base revenue limit (BRL) funding under the May Revision would receive the following adjustments:

Funding for growth and a “fully funded” statutory cost-of-living adjustment (COLA) of -0.39%, essentially unchanged from the -0.38% estimate in January

No change in the deficit factor from the Governor’s January Budget Proposal18.355% for K-12 school districts

To implement the $1.5 billion cut to revenue limits, the DOF, was considering a 3.85% reduction to each district’s undeficited revenue limit

Revenue Limit – Without Deficit 10

District Type

Statutory COLA

2009-10 4.25%

2010-11 <.39%>

All Elementary Districts $250 <$24>

All High School Districts $300 <$29>

All Unified Districts $261 <$25>

Special Education 11

The May Revision provides a fully funded negative COLA of -0.38% for special education (AB 602) on the state share of funding

Growth is funded at $3.6 million, or $463.67 per ADA

There are several proposed adjustments for 2010-11, including:$1.1 million decrease in ongoing federal aid (technical adjustment)

$634 million decrease in one-time American Recovery and Reinvestment Act (ARRA) funding

$65 million remains in the May Revision for the Behavior Intervention Plans on the mandate settlement

Will add approximately $10.92 per ADA to AB 602 baseHowever, legislative action is required before funding will occur

Flexibility Opportunities Continue 12

The flexibility options introduced in 2008-09 continue without changes

42 Tier III flexible categorical programsIncluding suspension of deferred maintenance match requirements and instructional materials adoption timelines

Relaxation of K-3 Class-Size Reduction (CSR) funding penalties

Lowering of reserve for economic uncertainty requirements

Shorter school year

The May Revision proposes no changes to existing flexibility – nor does it offer answers to questions about the future of flexibility

Tier III flexibility continues through 2012-13

K-3 CSR funding penalties remain relaxed through 2011-12

Recap of Flexibility Plus Updates – Tier III Categorical Programs

13

Funding for 42 programs are permitted to be shifted to any other education purpose as of 2008-09 through 2012-13

In addition, SBX3 4 stated that a public hearing is required as a condition of exercising the allowed flexibility. The following programs and amounts will be applied toward the District’s obligation for the “Fair Share” repayment. These Tier III Programs are as follow:

Deferred Maintenance $186,043 Physical Education $ 87,710 Arts & Music Block Grant $ 27,356 Gifted & Talented (GATE) $ 13,909 State Instructional Materials – IMFRP $300,940 Peer Assistance & Review (PAR) $ 7,296 Math & Science Staff Development $ 26,973 Teacher Credential Block Grant $ 16,974 Staff Professional Development $ 39,167 Targeted Instruction (SLIP Supplemental) $ 97,393 School & Library Block Grant (SLIP) $179,893 English Language Acquisition (ELAP) $ 8,104 Community Based Tutoring $ 6,640

Federal Budget Proposals 14

2009-10(Actual)

2010-11(Estimated)

Special Education $1.3 billion $1.3 billion

Title I, Basic Grant $1.7 billion $1.7 billion

Title II, Part A, Improving Teacher Quality

$327.1 million $331.1 million

Title II, Part D, Educational Technology $29.1 million $10.6 million

Title III, Language Acquisition $168.5 million $173.3 million

Title IV, Safe and Drug Free Schools $35.2 million $0

Deferrals 15

What are the Budget Assumptions for EUSD for 2010-11? 16

2010-11 Key Budget Assumptions

Following are key budget assumptions for 2010-11 based on the Governor’s Budget:

17

Description Estimated Funding LevelsAverage Daily Attendance (ADA) Based on 5,225.91 ADA

Estimated Property Tax $32,752,632 (Approx. $567K less than 2009-10)

District of Choice funding It is anticipated that the funding is going to be continued (an estimated amount of $192,337)

Revenue Limit COLA -.39% with 18.355% Deficit

Basic Aid “Fair Share” A negative impact of 5.81% of Total R/L or $1,925,714

Targeted Reduction of Funding** Reduction of State Revenues by $191 to $230

Special Education income based on AB 602 Funding COLA

The Negative .38% COLA applies

LotteryFunded at $125.50 per ADA - $111.00 Unrestricted, $14.50 Prop. 20 (Restricted)

** This has not been determined how it would affect Basic Aid School Districts


Description Estimated Funding LevelsK-3 CSR $1,067 full day

Gifted and Talented Education $7.22 per ADA (After the Deficit)

Instructional Materials Block Grant $55.20 after the deficit per prior year CBEDS

Special Education Mandated Cost Settlement $4.25 per ADA (Year 10 of 10)

Summer School Core, Remedial Intervention $3.95 per pupil hour. However, planning on 47% reduction in funding in 2010-11

Transfer-In for General Operating budget expenses from Special Reserve and Employees Post-Employment Reserve Funds

$3,554,900

19

Annual Property Liability Premium of $254,242Total Regular Ed. FTE budgeted is 226Step and Column is budgeted for Certificated and Classified employeesNo salary increases included for any bargaining unitsStaffing @ 20:1 for K-1, 22:1 for 2nd -3rd, and 31:1 for 4-6Maintain retiree benefits as they now existEmployer Labor Related Costs:

STRS 8.25%PERS/PERS Reduction 13.02%Social Security 6.20%Medicare 1.45%SUI 0.72%Workers Comp. 1.802%Health & Welfare $10,680



Utilities Increase of 12%Funding of $37,500 for safety monitor positionsState Funding of Deferred Maintenance of $186,043. District match will be suspended for one more yearSite allocation of $34.50 per prior year CBEDS enrollment (will be adjusted at 2010-11 CBEDS)Site allocation of $5.50 per prior year CBEDS enrollment for Media books and supplies 10 days of teacher sick leave per FTECustodial supplies of $325 per classroomRoutine Restricted Maintenance to be funded at 2.5% of total General Fund expenditures if district match toward Deferred Maintenance Fund is suspended for one more yearTransportation expense of $487,666

21Average Daily Attendance

0

500

1,000

1,500

2,000

2,500

07/08 08/09 09/10 10/11

Kindergarten Grade 1-3 Grade 4-6 Special Ed

07/08 08/09 09/10 10/11Kindergarten 681 723 662 653Grade 1-3 2207 2275 2238 2195Grade 4-6 2282 2321 2281 2330Special Ed 59 53 78 75Total ADA 5229 5372 5259 5253CBEDS 5,449 5,562 5,451 5,443% of ADA 96.0 96.6 96.5 96.5

Unrestricted General FundRevenues, Expenditures, and Changes in Fund Balance

June 30, 201022

2007-08 2008-09 2009-10 2010-11Revenues Actual Actual Projection Budget------------------------------------------------------------- ------------------ ------------------ ------------------ ------------------State Aid 509,090 286,108 241,795 192,337Property Tax 32,363,125 33,729,349 33,319,748 32,752,632In Lieu Property Tax Transfer (1,547,654) 0 0 0Special Ed ADA TRNF (364,525) (353,635) (378,491) (383,184)

------------------ ------------------ ------------------ ------------------Total Revenue Limit Sources 8010-8099 30,960,036 33,661,821 33,183,052 32,561,785

Federal Revenues 8100-8299 42,953 295,181 107,087 158,960Other State Revenues 8300-8599 4,161,970 4,080,733 5,803,715 5,726,151Basic Aid Adjustment (Fair Share) 8300-8599 0 0 (1,359,032) (2,966,664)Other Local Revenues 8600-8799 2,722,954 2,484,410 2,297,256 681,154Transfers In 8910-8929 948,956 1,202,016 1,280,066 3,554,900Cont to Restricted - Special Education 8980-8999 (2,033,897) (2,578,715) (2,429,844) (2,850,526)Cont to Restricted - Routine Maintenance 8980-8999 (1,570,240) (1,484,560) (1,078,790) (1,085,128)Cont to Restricted - Special Ed. Transportation 8980-8999 (128,646) (122,409) (178,522) (194,486)Budget Act Flexibility 8980-8999 0 1,235,095 0 0

------------------ ------------------ ------------------ ------------------Total Other Income 4,144,051 5,111,750 4,441,936 3,024,361

Total Revenues 35,104,087 38,773,571 37,624,988 35,586,146

Expenditures ------------------------------------------------------------- Certificated Salaries 1000-1999 20,920,464 21,166,875 21,050,609 20,663,656Classified Salaries 2000-2999 3,615,490 3,686,704 3,668,929 3,797,848Employee Benefits 3000-3999 6,491,125 7,207,915 7,373,609 7,487,153Books/Supplies 4000-4999 840,152 845,269 3,112,814 1,184,092Services, Other Operating Serv. 5000-5999 3,210,780 3,497,601 3,967,451 3,433,362Capital Outlay 6000-6999 123,101 14,024 67,358 47,358Other Outgo/Direct Support/Indirect Cost 7100-7499 (512,357) (419,978) (462,159) (494,456)Transfers Out 7610-7629 413,189 1,591,356 197,464 0

------------------ ------------------ ------------------ ------------------Total Expenditures 35,101,944 37,589,767 38,976,075 36,119,013

Changes in Fund Balance 2,143 1,183,804 (1,351,087) (532,867)

Beginning Balance 6,166,156 6,168,299 7,352,103 6,001,016------------------ ------------------ ------------------ ------------------

Ending Balance 6,168,299 7,352,103 6,001,016 5,468,149=========== =========== =========== ===========

Unrestricted General Fund Revenues 23

Other State Revenues6.9%

R/L - Sources82.5%

Other Local Revenues1.7%

Transfers In8.9%

Unrestricted General Expenditures 24

Services, Other Oper. Exp./Cap. Outlay

9.5%

Employee Benefits20.5%

Salaries66.8%

Books/Supplies3.2%

Components of the Ending Fund BalanceJune 30, 2010

25

Ending Balance 2007-08 2008-09 2009-10 2010-11Designations Actual Actual Projection Budget------------------------------------------------------------- ------------------ ------------------ ------------------ ------------------Revolving Cash Fund 10,000 10,000 10,000 10,000Cash In Bank 20,000 20,000 20,000 20,000Stores 98,258 128,265 109,485 109,485Designated For: Lottery 668,468 567,973 538,363 543,071 Vacation Buyout 246,145 248,749 227,456 227,456 Excess Property Tax / Revenue Limits 1,527,252 1,371,290 0 0 Projected Fair Share 0 1,345,850 2,966,664 2,671,242 Carryover 286,257 1,239,995 0 0 Restricted Funding 9,801 134,535 0 0Reserve for Economic Uncertainties 1,911,470 2,013,962 2,012,557 1,827,693Undesignated Amount 1,390,648 271,484 116,491 59,202

------------------ ------------------ ------------------ ------------------Total Ending Balance 6,168,299 7,352,103 6,001,016 5,468,149

=========== =========== =========== ===========

Multi Year Projection 26

2010-11 2011-12 2012-13-0.39% 2.10% 2.40%

COLA (24) 128 150One Time Adjustment 24.16 - -

Prior Year Base Revenue 6,106.70 6,106.86 6,234.86 Base Revenue 6,106.86 6,234.86 6,384.86 ADA 5,225.91 5,219.57 5,152.64 Revenue Limits Calculation 31,913,901 32,543,288 32,898,885 Add On's - - - Total Revenue Limits 31,913,901 32,543,288 32,898,885 Deficit Factor 0.81645 0.81645 0.81645 Deficited Revenue Limits 26,056,104 26,569,968 26,860,295

Property Tax 32,752,632 33,080,158 33,410,141 District of Choice 192,337 171,336 130,885 Special Education ADA Transfer (383,184) (392,237) (400,082) Total Revenue Limits 32,561,785 32,859,257 33,140,944 Federal Revenues 158,960 181,912 252,450 State Revenues 5,726,151 5,907,493 5,949,180 State "Fair Share" adjustment (1,925,714) (1,925,714) (1,925,714) State "Targeted Reductions" (1,040,950) (1,040,950) (1,040,950) Local Revenues 681,154 700,745 709,253 Contributions to Other Programs:Special Education (2,850,526) (2,873,078) (3,016,414) Transportation (194,486) (187,448) (196,821) Routine Maintenance Account (1,085,128) (1,090,464) (1,145,305) Total Contributions to Other Programs (4,130,140) (4,150,990) (4,358,540) Transfers In 3,554,900 1,060,950 568,265 Total Revenues 35,586,146 33,592,703 33,294,888

Multi Year Projection 27

Total Revenues 35,586,146 33,592,703 33,294,888

Certificated Salaries 20,663,656 19,972,410 20,516,257 Classified Salaries 3,797,848 3,704,197 3,738,231 Employee Benefits 7,487,153 7,458,605 7,676,286 Books & Supplies 1,184,092 900,616 1,081,134 Services 3,433,362 3,265,776 3,257,855 Capital Equipments 47,358 20,758 18,500 Other Outgo (494,456) (311,744) (294,243) Transfer Out - - - Total Expenditures 36,119,013 35,010,618 35,994,020

Excess / Under (532,867) (1,417,915) (2,699,132)

Beginning Balance 6,001,016 5,468,149 4,050,234

Ending Balance 5,468,149 4,050,234 1,351,102

Restricted General FundRevenues, Expenditures, and Changes in Fund Balance

June 30, 201028

2007-08 2008-09 2009-10 2010-11Revenues Actual Actual Projection Budget------------------------------------------------------------- ------------------ ------------------ ------------------ ------------------Property Tax 172,803 185,311 168,498 168,498Special Ed ADA TRNF 364,525 353,635 378,491 383,184

------------------ ------------------ ------------------ ------------------Total Revenue Limit Sources 8010-8099 537,328 538,946 546,989 551,682

Federal Revenues 8100-8299 1,578,208 2,028,591 3,296,074 1,686,239Other State Revenues 8300-8599 3,444,175 3,070,873 965,598 966,539Other Local Revenues 8600-8799 2,542,162 2,567,035 2,463,181 2,276,285Cont to Restricted - Special Education 8980-8999 2,033,897 2,578,715 2,429,844 2,850,526Cont to Restricted - Routine Maintenance 8980-8999 1,570,240 1,484,560 1,078,790 1,085,128Cont to Restricted - Special Ed. Transportation 8980-8999 128,646 122,409 178,522 194,486Budget Act Flexibility 8980-8999 0 (1,235,095) 0 0

------------------ ------------------ ------------------ ------------------Total Other Income 11,297,327 10,617,088 10,412,009 9,059,203

Total Revenues 11,834,655 11,156,035 10,958,998 9,610,885

Expenditures ------------------------------------------------------------- Certificated Salaries 1000-1999 3,393,433 3,442,624 3,763,510 3,460,385Classified Salaries 2000-2999 2,151,819 2,084,832 2,112,807 2,196,235Employee Benefits 3000-3999 1,402,434 1,566,292 1,765,137 1,787,750Books/Supplies 4000-4999 1,527,881 1,362,800 725,389 378,484Services, Other Operating Serv. 5000-5999 3,002,322 3,646,757 2,683,429 1,315,935Capital Outlay 6000-6999 8,548 8,292 0 0Other Outgo/Direct Support/Indirect Cost 7100-7499 492,751 409,889 419,085 472,096Transfers Out 7610-7629 250,700 267,500 0 0

------------------ ------------------ ------------------ ------------------Total Expenditures 12,229,888 12,788,985 11,469,357 9,610,885

Changes in Fund Balance (395,233) (1,632,950) (510,359) 0

Beginning Balance 2,538,542 2,143,309 510,359 0------------------ ------------------ ------------------ ------------------

Ending Balance 2,143,309 510,359 0 0=========== =========== =========== ===========

Restricted General Fund Revenues 29

Cont to Restricted43.0%

Other Local Revenues23.7%

Other State Revenues10.1%

Revenue Limit - Special Ed ADA TRNF

4.0%

Revenue Limit - Property Tax

1.7%

Federal Revenues17.5%

Restricted General Fund Expenditures 30

Direct Support/Indirect Cost4.9%

Services, Other Operating Serv.

13.7%

Books/Supplies3.9%

Employee Benefits18.6%

Salaries58.9%

General Fund Expenditures(Unrestricted & Restricted)

31

Capital Outlay0.1%

Services, Other Operating Serv.

10.4%

Books/Supplies3.4%

Employee Benefits

20.3%

Classified Salaries13.1%

Certificated Salaries52.7%

District Expenditures by Function 32

Pupil Services5.6%

Community Services1.4%

District Administration5.0%

Plant Services9.2%

Board & Superintendent

1.3%

Instruction-Related Services

9.6%

Instruction67.9%

Child Nutrition FundRevenues, Expenditures, and Changes in Fund Balance

June 30, 2010

33

2007-08 2008-09 2009-10 2010-11Revenues Actual Actual Projection Budget------------------------------------------------------------- ------------------ ------------------ ------------------ ------------------Revenue Limit Sources 8010-8099 0 0 0 0Federal Revenues 8100-8299 297,282 325,633 329,191 319,315Other State Revenues 8300-8599 23,623 19,250 16,425 14,750Other Local Revenues 8600-8799 675,833 618,196 637,975 595,327

------------------ ------------------ ------------------ ------------------Total Revenues 996,738 963,080 983,591 929,392

Expenditures-------------------------------------------------------------Certificated Salaries 1000-1999 0 0 0 0Classified Salaries 2000-2999 491,038 509,529 469,714 472,178Employee Benefits 3000-3999 112,976 135,810 137,310 136,069Books/Supplies 4000-4999 344,657 299,968 312,050 273,377Services, Other Operating Serv. 5000-5999 31,632 36,675 33,458 33,458Capital Outlay 6000-6999 0 0 0 0Other Outgo/Direct Support/Indirect Cost 7100-7499 19,606 10,089 43,074 22,359 ------------------ ------------------ ------------------ ------------------Total Expenditures 999,908 992,071 995,606 937,441

Changes in Fund Balance (3,170) (28,991) (12,015) (8,049)Audit Adjustment 0 0 0 0Beginning Fund Balance 183,060 179,891 150,899 138,884

------------------ ------------------ ------------------ ------------------Ending Fund Balance 179,891 150,899 138,884 130,835

=========== =========== =========== ===========

Deferred Maintenance FundRevenues, Expenditures, and Changes in Fund Balance

June 30, 2010

34

2007-08 2008-09 2009-10 2010-11Revenues Actual Actual Projection Budget------------------------------------------------------------- ------------------ ------------------ ------------------ ------------------Revenue Limit Sources 8010-8099 0 0 0 0Federal Revenues 8100-8299 0 0 0 0Other State Revenues 8300-8599 222,623 186,043 0 0Other Local Revenues 8600-8799 13,546 10,426 6,600 1,750Transfers In 8910-8929 250,700 267,500 197,464 0

------------------ ------------------ ------------------ ------------------Total Revenues 486,869 463,969 204,064 1,750

Expenditures-------------------------------------------------------------Certificated Salaries 1000-1999 0 0 0 0Classified Salaries 2000-2999 0 0 0 0Employee Benefits 3000-3999 0 0 0 0Books/Supplies 4000-4999 0 0 0 0Services, Other Operating Serv. 5000-5999 594,245 192,925 187,081 450,000Capital Outlay 6000-6999 0 0 0 0Other Outgo/Direct Support/Indirect Cost 7100-7499 0 0 0 0 ------------------ ------------------ ------------------ ------------------Total Expenditures 594,245 192,925 187,081 450,000

Changes in Fund Balance (107,376) 271,044 16,983 (448,250)Audit Adjustment 0 0 0 0Beginning Fund Balance 485,548 378,172 649,216 666,199


=========== =========== =========== ===========

Special Reserve – Non Capital FundRevenues, Expenditures, and Changes in Fund Balance

June 30, 2010

35

2007-08 2008-09 2009-10 2010-11Revenues Actual Actual Projection Budget------------------------------------------------------------- ------------------ ------------------ ------------------ ------------------Revenue Limit Sources 8010-8099 0 0 0 0Federal Revenues 8100-8299 0 0 0 0Other State Revenues 8300-8599 0 0 0 0Other Local Revenues 8600-8799 206,601 115,918 65,500 18,750Transfers In 8910-8929 413,189 1,591,356 0 0

------------------ ------------------ ------------------ ------------------Total Revenues 619,790 1,707,274 65,500 18,750

Expenditures-------------------------------------------------------------Certificated Salaries 1000-1999 0 0 0 0Classified Salaries 2000-2999 0 0 0 0Employee Benefits 3000-3999 0 0 0 0Books/Supplies 4000-4999 0 0 0 0Services, Other Operating Serv. 5000-5999 0 0 0 0Capital Outlay 6000-6999 0 0 0 0Other Outgo/Direct Support/Indirect Cost 7100-7499 0 0 0 0Transfers Out 7610-7629 913,193 1,104,713 1,235,772 3,500,000 ------------------ ------------------ ------------------ ------------------Total Expenditures 913,193 1,104,713 1,235,772 3,500,000

Changes in Fund Balance (293,403) 602,561 (1,170,272) (3,481,250)Audit Adjustment 0 0 0 0Beginning Fund Balance 6,103,697 5,810,294 6,412,855 5,242,583

------------------ ------------------ ------------------ ------------------Ending Fund Balance 5,810,294 6,412,855 5,242,583 1,761,333

=========== =========== =========== ===========

Special Reserve - Post Employment Benefits FundRevenues, Expenditures, and Changes in Fund Balance

June 30, 201036

2007-08 2008-09 2009-10 2010-11Revenues Actual Actual Projection Budget------------------------------------------------------------- ------------------ ------------------ ------------------ ------------------Revenue Limit Sources 8010-8099 0 0 0 0Federal Revenues 8100-8299 0 0 0 0Other State Revenues 8300-8599 0 0 0 0Other Local Revenues 8600-8799 24,905 12,332 6,750 6,900Transfers In 8910-8929 0 0 0 0

------------------ ------------------ ------------------ ------------------Total Revenues 24,905 12,332 6,750 6,900

Expenditures-------------------------------------------------------------Certificated Salaries 1000-1999 0 0 0 0Classified Salaries 2000-2999 0 0 0 0Employee Benefits 3000-3999 0 0 0 0Books/Supplies 4000-4999 0 0 0 0Services, Other Operating Serv. 5000-5999 0 0 0 0Capital Outlay 6000-6999 0 0 0 0Other Outgo/Direct Support/Indirect Cost 7100-7499 0 0 0 0Transfers Out 7610-7629 35,763 41,150 44,294 54,900 ------------------ ------------------ ------------------ ------------------Total Expenditures 35,763 41,150 44,294 54,900

Changes in Fund Balance (10,858) (28,818) (37,544) (48,000)Audit Adjustment 0 0 0 0Beginning Fund Balance 562,748 551,890 523,072 485,528


=========== =========== =========== ===========

Capital Facilities FundRevenues, Expenditures, and Changes in Fund Balance

June 30, 2010

37

2007-08 2008-09 2009-10 2010-11Revenues Actual Actual Projection Budget------------------------------------------------------------- ------------------ ------------------ ------------------ ------------------Revenue Limit Sources 8010-8099 0 0 0 0Federal Revenues 8100-8299 0 0 0 0Other State Revenues 8300-8599 0 0 0 0Other Local Revenues 8600-8799 609,779 337,386 129,500 104,000Transfers In 8910-8929 500,000 0 0 0

------------------ ------------------ ------------------ ------------------Total Revenues 1,109,779 337,386 129,500 104,000

Expenditures-------------------------------------------------------------Certificated Salaries 1000-1999 0 0 0 0Classified Salaries 2000-2999 0 0 0 0Employee Benefits 3000-3999 0 0 0 0Books/Supplies 4000-4999 0 0 0 0Services, Other Operating Serv. 5000-5999 125,368 117,880 43,500 43,500Capital Outlay 6000-6999 3,150,266 2,850,321 900,000 0Other Outgo/Direct Support/Indirect Cost 7100-7499 108,393 108,393 108,393 108,393Transfers Out 7610-7629 0 0 0 0 ------------------ ------------------ ------------------ ------------------Total Expenditures 3,384,026 3,076,594 1,051,893 151,893

Changes in Fund Balance (2,274,248) (2,739,208) (922,393) (47,893)Audit Adjustment 0 0 0 0Beginning Fund Balance 6,436,055 4,161,807 1,422,599 500,206

------------------ ------------------ ------------------ ------------------Ending Fund Balance 4,161,807 1,422,599 500,206 452,313

=========== =========== =========== ===========

Special Reserve – Capital Facilities FundRevenues, Expenditures, and Changes in Fund Balance

June 30, 2010

38


------------------ ------------------ ------------------ ------------------Total Revenues 219,970 107,109 41,580 35,250

Expenditures-------------------------------------------------------------Certificated Salaries 1000-1999 0 0 0 0Classified Salaries 2000-2999 0 0 0 0Employee Benefits 3000-3999 0 0 0 0Books/Supplies 4000-4999 10,304 11,386 80,000 40,000Services, Other Operating Serv. 5000-5999 206,355 255,212 38,641 38,000Capital Outlay 6000-6999 136,318 379,581 2,153,722 1,750,000Other Outgo/Direct Support/Indirect Cost 7100-7499 0 0 0 0Transfers Out 7610-7629 0 0 0 0 ------------------ ------------------ ------------------ ------------------Total Expenditures 352,977 646,179 2,272,363 1,828,000

Changes in Fund Balance (133,006) (539,070) (2,230,783) (1,792,750)Audit Adjustment 0 0 0 0Beginning Fund Balance 4,834,348 4,701,341 4,162,271 1,931,488

------------------ ------------------ ------------------ ------------------Ending Fund Balance 4,701,341 4,162,271 1,931,488 138,738

=========== =========== =========== ===========

Paul Ecke Central Trust Fund Revenues, Expenditures, and Changes in Fund Balance

June 30, 2010 39


------------------ ------------------ ------------------ ------------------Total Revenues 5,130 2,671 1,125 1,025

Expenditures-------------------------------------------------------------Certificated Salaries 1000-1999 0 0 0 0Classified Salaries 2000-2999 0 0 0 0Employee Benefits 3000-3999 0 0 0 0Books/Supplies 4000-4999 6,000 2,459 3,275 2,275Services, Other Operating Serv. 5000-5999 0 0 0 0Capital Outlay 6000-6999 0 0 0 0Other Outgo/Direct Support/Indirect Cost 7100-7499 0 0 0 0Transfers Out 7610-7629 0 0 0 0 ------------------ ------------------ ------------------ ------------------Total Expenditures 6,000 2,459 3,275 2,275

Changes in Fund Balance (870) 212 (2,150) (1,250)Audit Adjustment 0 0 0 0Beginning Fund Balance 113,591 112,720 112,933 110,783


=========== =========== =========== ===========Note: Under the terms of the trust, only the interest earned in the prior years may be expended.

Self Insurance FundRevenues, Expenditures, and Changes in Fund Balance

June 30, 2010 41


------------------ ------------------ ------------------ ------------------Total Revenues 322,564 663,849 671,950 667,220

Expenditures-------------------------------------------------------------Certificated Salaries 1000-1999 0 0 0 0Classified Salaries 2000-2999 0 0 0 0Employee Benefits 3000-3999 0 0 0 0Books/Supplies 4000-4999 0 0 0 0Services, Other Operating Serv. 5000-5999 296,468 354,187 398,055 405,125OPEB Obligation 9664-9664 0 267,230 223,362 216,292Other Outgo/Direct Support/Indirect Cost 7100-7499 0 0 0 0Transfers Out 7610-7629 0 0 0 0 ------------------ ------------------ ------------------ ------------------Total Expenditures 296,468 621,417 621,417 621,417

Changes in Fund Balance 26,096 42,431 50,533 45,803Audit Adjustment 0 0 0 0Beginning Fund Balance 0 26,096 68,527 119,060


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Documents

Encinitas Union School District 2010-11 Proposed Budget