SACS Format - Edl · SACS Financial Reporting Software - 2008.1.0 File: cb (Rev 03/17/2008) CRITERIA AND STANDARDS ... iACS Finandal Reporting Software - 2008.1.0 . 1) - - -

SACS Format

L..

Presented: June 17,2008

Strategic Plan for 2006 - 2010

Mission The mission of the New Haven Unified School District, a partnership of students, families, staff and our richly diverse community, is to develop and empower every student to be a productive, responsible and successful 21si- century citizen by creating an exemplary, inclusive educational system characterized by a safe, caring learning environment and a challenging, comprehensive curriculum that ensures academic proficiency.

Obiectives By 2010, at least 85 percent of all students will be proficient on the California state assessment and the achievement gap for all subgroups will be narrowed.

All students will develop and consistently demonstrate the character attributes of a productive, responsible and successful citizen.

Every student will meet graduation requirements or achieve their Individualized Education Plan (IEP) goals.

Strategies 1. We will assure effective implementation of the standards-based curriculum throughout the system and use

assessment data to drive research-based instructional practices to ensure academic proficiency. 2. We will create effective internal and external communications to build trust by involving members of the

staff and community in the decision-making process. 3. We will engage and energize students, families, staff and our business community to ensure that every

student makes progress in achieving our mission and objectives. 4. We will identify character attributes that we will specifically teach, model and assess throughout the

learning environment, in partnership with student, families, staff and community. 5. We will provide a safe, caring and more personal learning environment.

Parameters 1. We will not accept any behavior that demeans the self-worth or dignity of any individual or group. 2. No new program or service will be accepted unless it is consistent with the strategic plan, benefits clearly

justify costs, and provisions are made for ongoing professional development and program evaluation. 3. School plans must always be consistent with the strategic plan of the system. 4. We will practice fiscal responsibility as we implement the strategic plan of the system. 5. We will always provide a well-balanced academic program that includes the arts and physical education.

Beliefs All people have equal worth; All people can and do learn throughout life; All people want to learn and succeed; The human capacity to learn is limitless; Individuals are responsible for their choices and actions; Integrity is essential for building a relationship of trust and respect; Hard work is necessary for people to achieve their full potential; High expectations bring higher results; A safe and caring environment is essential for people to thrive; Diversity is an asset which enriches and strengthens our community; The family experience is the primary influence in the development and learning of a child; A quality education expands opportunities and empowers individuals throughout life; Education is the shared responsibility of the entire community; Public education is essential to a democratic society.

NEW HAVEN UNIFIED SCHOOL DISTRICT 34200 Alvarado Niles Road

Union City, CA 94587

BOARD OF EDUCATION

President Kmin Harper Clerk Gertrude Gregorio Member Jonas Dino Member Gwen Estes Member Jenn Stringer

Dr. Pat Jaurequi Superintendent

Carol Gregorich Chief Business OQxer

Enrique Palacios Executive Director, Operatio~~s

Cal Scheid Director, Fbcal Services

New Haven Unified Alameda County

July 1 Budget (Single Adoption) 01 61242 FINANCIAL REPORTS Form CB

2008-09 Budget School District Certification

ANNUAL BUDGET REPORT: July 1, 2008 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: NHUSD Educational Services Center Place: NHUSD ESC Date: Date: June 17, 2008

Time: Adoption Date: June 17, 2008

Signed: ClerWSecretary of the Governing Board

(Original signature required)

Contact person for additional information on the budget reports:

Name: Carol Gregorich Telephone: 51 0471 -1 100 2206

Title: Chief Business Officer E-mail: [email protected]

Criteria and Standards Review Summary

The following summary is automatically completed based on data provided in the Criteria and Standards Review (Form O1CS). 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.

California Dept of Education SACS Financial Reporting Software - 2008.1.0 File: cb (Rev 03/17/2008)

CRITERIA AND STANDARDS

Page 1 of 3

1

2

3

4

Printed: 6/10/2008 5:03 PM

Average Daily Attendance Budgeted (funded) ADA has not been overestimated by more than the standard for the prior fiscal year, or two or more of the previous three x fiscal years.

Enrollment Enrollment has not been overestimated by more than the standard for the prior fiscal year, or two or more of the previous three fiscal years.

ADA to Enrollment Projected second period (P-2) ADA to enrollment ratio is consistent with historical ratios for the budget and two subsequent fiscal years.

pp

Revenue Limit Projected change in revenue limit is within the standard for the budget and two subsequent fiscal years. X


July 1 Budget (Single Adoption) FINANCIAL REPORTS


01 61242 Form CB

Not CRITERIA

5

6a

6b

7a

7b

8

9

10

SUPPLEMENTAL INFORMATION NO Yes

S2

AND STANDARDS (continued) Salaries and Benefits

Other Revenues

Other Expenditures

Deferred Maintenance

Ongoing and Major Maintenance Account

Deficit Spending

Fund Balance

Reserves

X

S3

Are there known or contingent liabilities (e.g., financial or program audits, litigation, state compliance reviews) that may impact the budget?

S1

Using One-time Revenues to Fund Ongoing Expenditures

Contingent Revenues

Long-term Commitments

Projected ratios of total unrestricted salaries and benefits to total unrestricted general fund expenditures are consistent with historical ratios for the budget and two subsequent fiscal years.

Projected operating revenues (e.g., federal, other state, and other local) are within the standard for the budget and two subsequent fiscal years.

Projected operating expenditures (e.g., books and supplies, and services and other operating) are within the standard for the budget and two subsequent fiscal years.

If applicable, required deferred maintenance facilities funding is included in the budget. If applicable, required contribution to the ongoing and major maintenance account (i.e., restricted maintenance account) is included in the budget.

Unrestricted deficit spending, if any, has not exceeded the standard for two or more of the last three fiscal years. Unrestricted general fund beginning balance has not been overestimated by more than the standard for two or more of the last three fiscal years.

Projected reserves (e.g., designated for economic uncertainties, unappropriated amounts) meet minimum requirements for the budget and two subsequent fiscal years.

Contingent Liabilities

Using Ongoing Revenues to Fund One-time Expenditures

Contributions

Are there ongoing general fund expenditures in excess of one percent of the total general fund expenditures that are funded with one-time resources?

Are any projected revenues for the budget or two subsequent fiscal years contingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel tax, forest reserves)?

California Deot of Education

Met

X

X

X

X

x

X

Are there large non-recurring general fund expenditures that are funded with ongoing general fund revenues?

X

Have contributions from unrestricted to restricted resources, or transfers to or from the general fund to cover operating deficits, changed by more than the standard for the budget or two subsequent fiscal years?

Does the district have long-term (multiyear) commitments or debt agreements?

If yes, have annual payments for the budget or two subsequent fiscal years increased over prior year's (2007-08) annual payment?

SACS ~ inandia l~~e~ort in~ Software - 2008.1.0 File: cb (Rev 0311 712008)

Met

X

X

X

X

X

X

X

Page 2 of 3 Printed: 6110/2008 5:03 PM


July 1 Budget (Single Adoption) FINANCIAL REPORTS


01 61242 Form CB

No Yes

California Dept of Education SACS Financial Reporting Sofhvare - 2008.1.0 File: cb (Rev 0311712008)

S7b

S8

ADDITIONAL FISCAL INDICATORS No Yes A1 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?

Page 3 of 3

A2

A3

A4

A5

A6

A7

A8

A9

Printed: 611012008 5 0 3 PM

Other than Pensions

Other Self-insurance Benefits Status of Labor

Agreements

Independent Position Control Declining Enrollment

New Charter Schools Impacting District Enrollment

Salary Increases Exceed COLA

Uncapped Health Benefits

Independent Financial System Fiscal Distress Reports

Change of CBO or Superintendent

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?

Does the district provide other self-insurance benefits (e.g., workers' compensation)? Are salary and benefit negotiations still open for:

Certificated? (Section S8A, Line 1) Classified? (Section S8B, Line 1) Management/supervisorlconfidential? (Section S8C, Line 1)

Is personnel position control independent from the payroll system?

Is enrollment decreasing in both the prior fiscal year and budget year? Are any new charter schools operating in district boundaries that are impacting the district's enrollment, either in the prior fiscal year or budget year?

Has the district entered into a bargaining agreement where any of the budget or subsequent fiscal years of the agreement would result in salary increases that are expected to exceed the projected state cost-of-living adjustment?

Does the district provide uncapped health benefits for current or retired employees? --

X

X

X

X X X

X X

X

X

X

X

X

Is the district's financial system independent from the county office system? Does the district have any reports that indicate fiscal distress? If yes, provide copies to the COE, pursuant to EC 42127.6(a). Have there been personnel changes in the superintendent or chief business official (CBO) positions within the last 12 months?

X

X

X

New Haven Untried Alameda Cwnty

2008-09 July 1 Budget (Single Adoption) General Fund

School Dlstrlct Criteria and Slandards Review 01 61242 0000000

Form OICS

Provide methodology and assumptions used to estimate ADA, enrollment, revenues, expenditures, reserves and fund balance, and multiyear commitments (including cost-of-living adjustments).

Deviations from the standards must be explained and may affect the approval of the budget.

CRITERIA AND STANDARDS

1. CRITERION: Average Dally Attendance

STANDARD: Funded average daily attendance (ADA) has not been overestimated in I ) the first prior fiscal year OR in 2) two or more of the previous three fiscal years by more than the following percentage levels:

Percentage Level Distn'd ADA 3.0% 0 to 300

301 to 1,000 1,001 and over

Dlstrict ADA (Form A. Estimated P-2 ADA column. lines 3.6. and 25): 1 12,412

IA. Caiculatina the District's ADA Varlances

Dlatrlct'a ADA Standard Percentage Level:

DATA ENTRY: Enter data In the Revenue Limit ADA. Original Budget column tor the First, Second, and Third Prior Years; all other data are extracted or calculated.

1.0%

I B . Comparison of District ADA t o the Standard

Revenue Limit (Funded) ADA ADA Variance Level Original Budget EstimatedIUnaudited Actuals (It Budget is greater

Fiscal Year (Form RL, Line 5b) (Form RL, Line 5b) than Actuals, else NIA) Status

DATA ENTRY: Enter an explanation if the standard is not met

Third Prior Year (200606) Second Prior Year (2006-07) First Prior Year (2007-08) Budget Year (2008-09) (Criterion 4A1. Step 2a)

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)

12,911.01 12,701.14 12,585.00 12,458.15

I b. STANDARD MET - Funded ADA has not been overestimated by more than the standard percentage level for two or more of the previous three years.


:aliornla Dept of Education iACS Finandal Reporting Software - 2008.1.0 :ile: cpa (Rev 04/30/2008)

Met Met Met

12,894.45 12,701.66 12,561.72

Page 1 of 26

0.1 O h

NIA 0.2Oh

Printed: 6/10/2008 5:01 PM

New Haven Unfied Alarneda County

2008-09 July 1 Bud@ (Single Adoption) General Fund

Schod DisMct Crfterla and Standards Review 01 61242 0000000

Form 01 CS

2. CRITERION: Enrollment

STANDARD: Projected enrollment has not been overestimated in 1) the first prior fiscal year OR in 2) two or more of the previous three fiscal years by more than the following percentage levels:

Percentage Level District ADA 3.0% 0 to 300 2.0% 301 to 1,000 1 .O% 1,001 and over

District ADA (Form A. Estimated P-2 ADA column. lines 3.6. and 25): 1 12,412

DATA ENTRY: Enter data In the Enrollment, Budget, cdumn for all fiscal yean and in the Enrollment, CBEDS Actual. cdumn for the First Prior Year; all other data are extracted or calculated.

Dlstrict'~ Enrollment Standard Percentage Level: 1.0%

2B. Comparison of District Enrollment to the Standard

2A Calculatlnq the District's Enrollment Variances

Enrollment Variance Level Enrollment (If Budget ia greater

Flscsl Year Budget CBEDS Actual than Actual, else NIA) Status

DATA ENTRY: Enter an explanation if the standard is not met

la. STANDARD MET - Enrollment has not been overestimated by more than the standard percentage level for the first prior year.

Third Prior Year (2005-06) Second Priw Year (2006-07) First Prlor Year (2007-08) Budget Year (200809)


13,318 13.170 13,021 12,854

13,274 13,104 13,004

1 1

l b . STANDARD MET - Enrollment has not been overestimated by more than the standard percentage level for two or more of the previous three years.


0.3% 0.5% 0.1%

2alifomia Dept of Education SACS Financial Reporting Software - 2008.1.0 :iie: a-8 (Rev M/30/2008)

Met Met Met

Page 2 of 26 Printed: 6/10/2008 5:01 PM


200809 Juiy 1 Budget (Singb Adoption) General Fund

S c h d Distrlct Crlteria and Standards Review 01 61 242 0000000

Form 01 CS

3. CRITERION: ADA to Enrollment

STANDARD: Projected second period (P-2) average dai ly attendance (ADA) to enrollment ratio for any of the budget year o r two subsequent fiscal years has not increased f rom the historical average ratio from the three prior fiscal years b y more than one half of one percent (0.5%).

3A. Calculating the District's ADA t o Enrollment Standard

DATA ENTRY: All data are extracted or calculated.

P-2 ADA Enrollment EstimatedlUnaudited Actuals CBEDS Actual Historical Ratio

Dlrtrlct'o ADA to Enrollment Standard (hlatorlcal avenge n t l o plua 0.6%): I 96.3%

Fiscal Year (Form A, Lines 3, 6, and 25) (Criterion 2, Item 2A) of ADA to Enrollment

3B. Calculating the District's Projected Ratlo o f ADA t o Enrollment

Third Prior Year (2005-06) Sewnd Prior Year (2006-07) First Prior Year (2007-08)

DATA ENTRY: If Form MYP edrts. Ertimated P-2 ADA for the two rubsequent years will be extracted if not, enter Estimated P-2 ADA data in the first cdumn Enter data in the Enrollment cdumn for the two rubsequent years. All other data am extracted or calculated.

12,706 12,561 12,458

3C. Comparlson of District ADA t o Enrollment Ratio t o the Standard

Hirtorical Average Ratio:

Ertimated P-2 ADA Budget Enrollment

(Form A. Lines 3. 6. and 25) BudgetlProjected Fiscal Year (Form MYP. Line F2) (Criterion 2, Item 2A) Ratio of ADA to Enrollment Status

DATA ENTRY: Enter an explanation if the standard is not met.

95.8%

13,274 13,104 13,004

la . STANDARD NOT MET - Projected P-2 ADA to enrollment ratio is above the standard for one or more of the budget or two subsequent fiscal years. Provide reasons why the projected ratio exceeds the district's historical average ratio by more than 0.5%.

95.7% 95.9% 95.8%

Not Met Not Met Not Met


96.6% 96.5% 96.5%

Budget Year (200809) 1st Subsequent Year (2009-10) 2nd Subsequent Year (2010-1 1)

District staffs conservatively, and continues to work with sites to increase the ADA to enrollment ratios.

Callomia Dept of Education SACS Financial Reporting Software - 2008.1.0 File: cba (Rev 0413012008)

12,412 12.262 12,112

Page 3 of 26

12,854 12,704 12,554

Printed: 611012008 5:01 PM

New Haven Unified Alarnda County


School District Criteria and Standards Review 01 61 242 0000000

Form 01 CS

4. CRITERION: Revenue Limlt

STANDARD: Projected revenue limit for any of the budget year or two subsequent fiscal years has not changed from the prior fiscal year by more than the change in population and the funded costof-living adjustment (COLA) plus or minus one percent.

For basic aid districts, projected revenue l iml has not changed from the prior fiscal year by more than the percent change in property tax revenues plus or minus one percent.

For districts funded by necessary small school formulas, projected revenue limit has not changed from the prior fiscal year by more than the funded cost-of-living adjustment plus or minus one percent.

4Al. Calculatlnq the District's Revenue Llmit Standard

DATA ENTRY: M Form MYP exists, the 1st and 2nd Subsequent Year columns for Step l a and Step 2a will be extracted; it not. enter data for the two subsequent years. In addition, the deficit factor, Step I b, for the two subsequent yean wll be extracted from Form MYP it it exisb: if not, it will link fmrn the Budget Year column, but may be overwritten. All other data are extracted or calculated.

Projected Revenue Llmlt

Step 1 - Funded COLA a. B a n Revenue Llrnit (BRL) per ADA

(Form RL, Llne 4) (Form MYP. Unrestricted, Line Ala)

b. Deficlt Factor (Form RL, Line 16) (Form MYP. Unrestricted, Line Alf)

c. Funded BRL per ADA (Step l a times Step I b)

d. Prior Year Funded BRL per ADA

e. Dierence (Step I c minus Step Id)

f. Pertent Change Due to COLA (Step l e divided by Step Id )

Prior Year Budget Year 1st Subsequent Year 2nd Subsequent Year (2007-08) (2008-09) (2009-10) (2010-1 1)

1 .OOOOO

5,791.58

Step 2 - Change in Population

4A2. Alternate Revenue Llmit Standard - Baslc A ld

a. Revenue Limit (Funded) ADA (Form RL. Line 5b) (Form MYP, Unrestricted. Line A1 b)

Step 3 -Total Change in Funded COLA and Population (Step i f plus Step 2d)

Revenue LlmR Standard (Step 3, plurlmlnua IY.):

DATA ENTRY: If applicable to your district, input data in the 1st and 2nd Subsequent Year cdurnns for pmjected local pmperty taxes: all other data are extracted or calculated.

0.94643

5,792.70

5,791.58

1.12

0.02W

Baslc Ald District Projected Revenue Llmlt (appllcable If Form RL, Budget column, llne 31, Is zero)

Pmjected Local Property Taxes (Form RL, Lines 25 thru 27)

0.94643

6,073.79

5,792.70

281.09

4.85W

12,561.72

1.49%

-49% to 2.49%

-0.80%

-1.80Y. to 20%

Percent Change from Previous Year

0.94643

6,238.47

6,073.79

164.68

2.71%

12.308.15 12,458.15 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)

3.65%

2.65% to 4.66%

Prior Year Budget Year 1st Subsequent Year 2nd Subsequent Year (2007-08) (200E09) (2009-1 0) (2010-11)

12,158.15

12,458.15

( I 50.00)

-1.20%

12.561.72

(103.57)

-0.82%

12,308.15

(1 50.00)

-1.22%

:aliomia Dept of Education IACS Financial Reporling Software - 2008.1.0 :ik: cs-a (Rev M13012008)

Baslc Aid Standard (percent change from

prevlous year, pluslmlnua 1%):

Page 4 of 26 Printed: 611012008 501 PM

NIA

NIA

NIA

NIA

NIA

NIA

New Haven Unified Nameda County

200809 July 1 Budget (Single Adoption) General Fund

School District Criterla and Standards Review 01 61242 0000000

Form OICS

4A3. Alternate Revenue Llml t Standard - Necessary Small School


Necerrary Small School Dlstrlct ProJected Revenue Llrnlt (applicable tf Form RL, Budget column. Ilne 6, Is greater than zero, and llne 5b, RL ADA, Is zero)

48. Calculating the District's Projected Chanqe in Revenue Llmlt

Budget Yamr 1st Subsequent Year 2nd Subsequent Year (2008-09) (2009-1 0) (2010-11)

DATA ENTRY: Enter data in the 1st and 2nd Subsequent Year cdumns for Revenue Limit all other data am extracted or calculated.

Necessary Small School standard (Funded COLA change - Step I f , plualrnlnur 1%):

Revenue Limit

Prior Year Budget Year 1st Subsequent Year 2nd Subsequent Year (2007-08) (2008-09) (2009-10) (2010-11)

1

NIA

4C. Comparison of District Revenue Llml t t o the Standard

NIA

(Fund 01, Objects 801 1,8020-8089)


NIA

la. STANDARD MET - Projected change in revenue limit has met the standard for the budget and two subsequent fiscal years.

72,632,053.00


District's Projected Change in Revenue Limit Revenue Llrnlt Standard:

Status:

2aliornia Dept of Education SACS Financial Reporting Softwam - 2008.1.0 -Ile: cs-a (Rev 0413012008)

72,174,775.00

Page 5 of 26

-0.63% -1.80% to .20%

Met

Printed: 6/1012008 5:01 PM

74,765.564.00 75,856,686.00 3.59%

2.66% to 4.65% Met

1.46% .49% to 2.49%

Met

New Haven Unffied Alsmsda County


School District Criteria and Standards Review 01 61242 0000000

Form OlCS

5. CRITERION: Salarles and Benefits

STANDARD: Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures for any of the budget year or two subsequent fiscal years has not changed from the historical average ratio from the three prior fiscal years by more than the greater of three percent or the district's required reserves percentage.

5A. Calculating the District's Hlstorlcal Averaqe Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expendltures

DATA ENTRY: All data are extracted or calculated

58. Calculatlng the District's Projected Ratio of Unrestricted Salarles and Benefits to Total Unrestricted General Fund Expenditures

Estimated/Unaudited Actual8 - Unrestricted (Resources 0000-1999) Ratio

Salaries and Benefit8 Total Expenditures of Unrestricted Salaries and Benefits Fiscal Year (Form 01, Objecta 1000-3999) (Fonn 01, Objecta 1000-7499) to Total Unrestricted Expenditures

DATA ENTRY: If Form MYP exists, Unrestricted Salaries and Benefits, and Total Unrestricted Expenditures data for the 1st and 2nd Subsequent Years will be extracted; if not. enter data for the two subsequent years. All other data are extracted or calculated.

Third Prior Year (2005-06) Second Prior Year (2006-07) Fint Prior Year (2007-08)

5C. Comparison of District Salaries and Benefits Ratio to the Standard

64,027,039.48 66,480,621.37 69,250,458.62

Budget - Unrestricted (Resources 0000-1999)

Salaries and Benefits Total Expenditures Ratio

(Form 01. Objects 1000-3999) (Form 01. Objects 1000-7499) of Unrestricted Salaries and Benefits Fiscal Year (Form MYP, Lines 01-83) (Form MYP, Lines 81-80, Bl0) to Total Unrestricted Expenditures Status


Historical Average Ratio:

l a . STANDARD MET - Ratio of total unrestricted salaries and benefits to total unrestricted expenditures has met the standard for the budget and two subsequent fiscal yean.

94.4%

67,965,749.89 70,041,878.49 73,584,438.92

Met

Met Met


94.2% 94.9% 94.1 %

Budget Year (2008-09)

1st Subsequent Year (2009-10) 2nd Subsequent Year (2010-1 1)

Calfomla Dept of Education SACS Financial Reporting Software - 2008.1.0 File: cba (Rev 04/30/2008)

Budget Year 1st Subsequent Year 2nd Subsequent Year (2008-09) (2009-1 0) (2010-1 1)

71,276,637.1 8

72,010,639.00 73,441,980.00

66.910.338.96

67,537.844.00 68,770,577.00

Page 6 of 26

District's Reserve Standard Percentage (Criterion 1 OB, Llne 4):

Dlrtrlct's Salarler and Benetlta Standard (hlstorlcal average ratio, pludmlnur the gnator

of 3% or the dlrtrlct'r n re rve standard percentage):

93.9%

93.8% 93.6%

Printed: 6/10/2008 5:01 PM

3.0%

91.4% t o 97.4%

3.0%

91.4*/. to 97.4%

3.0%

91.4% to 97.4%

New Haven Unfied Akmda County


S c h d District Criteria and Standards Review 01 61 242 0000000

Form OlCS

6. CRITERION: Other Revenues and Expenditures

STANDARD: Projected operating revenues (including federal, other state, and other local) or expenditures (including books and supplies, and services and other operating), for any of the budget year or two subsequent fiscal years, have not changed from the prior fiscal year amount by more than the percentage change in population and the funded cost-of-living adjustment (COLA) plus or minus ten percent.

For each major object category, changes that exceed the percentage change in population and the funded COLA plus or minus five percent must be explained.

6A. Calculating the District's Other Revenues and Expenditures Standard Percentage Ranges

,TA ENTRY: All data are extracted or calculated. Budget Year 1st Subsequent Year 2nd Subsequent Year

(2008-09) (2009-10) (2010-11)

6%. Calculating the District's Chanpe by Major Object Category and Comparison to the Explanation Percentage Range (Section 6A, Line 3)

1. Disbids Change in Population and Funded COLA (Criterion 4A1, Step 3):

Standard Percentage Range (Line 1, p l u r l ~ l n u r 10%): 3. Distrids Other Revenues and Expenditures

Explanation Percentage Range (Line 1, pludminus 5%):

DATA ENTRY: If Form MYP exists. the 1st and 2nd Subsequent Year data tor each revenue and expenditure section will be extracted; if not enter data for the two subsequent yean. W other data are extracted or calculated.

Explanations must be entered for each category if the percent change for any year exceeds the disbids explanation percentage range.

2. Dlrtrlct'r Other Revenuer and Ex~end l tunr I

-0.80%

-10.80% to 9.20%

-5.80% to 4.20%

Percent Change Change is Outside Object Range / Fiscal Year Amount Over Previous Year Explanation Range

Federal Revenue (Fund 01, Objects 8100-8299) (Form MYP, Llne A2) Fimt Prior Year (2007-08) Budget Year (2008-09) 1st Subsequent Year (2009-10) 2nd Subsequent Year (2010-11)

3.65%

4.36% to 13.66%

-1.35% to 8.65%

Explanatlon: (required if Yes)

1.49%

-8.61% to 11.49%

-3.51% to 6.49%

District projects a conservative estimate for 2008-09, and keeps revenue flat for subsequent years.

6,165,301.34 5,172.357.00 5,172.357.00 5,172,357.00

Other State Revenue (Fund 01, Objects 83004599) (Form MYP, Llne A3) First Prior Year (2007-08) Budget Year (2008-09) 1st Subsequent Year (2009-10) 2nd Subsequent Year (2010-1 1)

-16.11% 0.001 O.OOOh

Yes No No

18,163,035.25 16,983,069.00 17,083,190.00 17,087,360.00

Expianatlon: (required if Yes)


-6.50% 0.59% 0.02Oh

District projects a wnsewative estimate for 2008-09, and keeps revenue Rat for subsequent years.

Other Local Revenue (Fund 01, Objects 86004799) (Form MYP, Llne A4)

District projects a consewative estimate for 2008-09, and keeps revenue flat for subsequent years.

Yes No No

First Prior Year (2007-08) Budget Year (2008-09) 1st Subsequent Year (2009-10) 2nd Subsequent Year (2010-1 1)

:aliomia Dept of Education ;ACS Financial ReporUng Sdtware - 2008.1.0 :ik: ca-a (Rev 04/30/2008)

9,825,406.99 8,692.316.85 8,692,316.00 8,692,316.00

Books and Suppller (Fund 01, Objects 40004999) (Form MYP, Llne 84) First Prior Year (2007-08) 5,549,662.66

Page 7 of 26 Printed: 6/10/2008 5:01 PM

-11.53% 0.00% 0.00%

1 Budget Year (2008-09) 4,835,220.60 -12.87% 1 1st Subsequent Year (2009-10) 1.45% 2nd Subsequent Year (2010-1 1) 4,985,740.00 1.64%

Yes No No

Yes

No 1 No

Explanation: (required if Yes)

Expenditures in this category have been reduced due to a decrease in revenue, and remain relatively Rat in subsequent years.

New Haven Unified Alamda County


Schod District Criteria and Standards Review 01 612420000000

Form OlCS

6C. Calculating the Dist r ic ts Change in Total Operating Revenues and Expenditures (Sectlon 6A, L ine 2)

Servlcea and Other Expenditurea (Fund 01, Objects 60006990) (Fonn MYP, Line BS)


Fint Prior Year (200708) Budgel Year (2008-09) 1st Subsequent Year (200910) 2nd Subsequent Year (2010-11)

Percent Change Obled Range I Fiscal Year Amount Over Previous Year Status

Total Federal. Other State, and Other Local Revenue (Criterion 6B) Fint Prior Year (2007-08) Budget Year (2008-09) 1st Subsequent Year (200910) 2nd Subsequent Year (2010-11)

9,504,015.70 8,375,194.75 8,412,619.00 8,528,701.00

Explrnatlon: (required if Yes)

-1 1.88% 0.45% 1.38%

Expenditures in this category have been reduced due to a decrease in revenue, and remain relatively flat in subsequent years.

34,153,743.58 30,847,742.85 30,947,863.00 30,952,033.00

6D. Comparison of Oistrlct Total Operating Revenues and Expenditures t o the Standard Percentaqe Range

Yes No No

Total Booka and Supplier, and Servlcea and Other Opentlng Expendkurea (Criterion 68)

DATA ENTRY: Explanations are linked from Section 68 if the status in Section 6C is not met; no entry is allowed below.

-9.68% 0.32% 0.01 %

Fint Prior Year (2007-08) Budget Year (2008-09) I st Subsequent Year (200910) 2nd Subsequent Year (2010-11)

la . STANDARD MET - Projected total operating revenues have not changed by more than the standard for the budget and two subsequent fiscal years.

Met Met Met

Explanation: Federal Revenue (linked from 68

if NOT met)

15,053,678.36 13,210,415.35 13,317,782.00 13,514,441.00

Explanatlon: Other State Revenue

(linked fmm 68

-12.24% 0.81% 1.48%

Not Met Met Met

if NOT met)

Ib. STANDARD NOT MET - Projected total operating expenditures have changed by more than the standard in one or more ot the budget or two subsequent fiscal years. Reasons for the projected change, descriptions of the methods and assumptions used in the pmjections, and what changes, if any, will be made to bring the projected operating expenditures within the standard must be entered in Section 6A above and will also display in the explanation box below.

1

if NOT met)

Explanatlon: Other Local Revenue

(linked fmm 60 I

if NOT met)

Explanatlon: Books and Supplies

(linked from 60


if NOT met)

Explanatlon: S a ~ l c e a and Other Expr

(linked fmm 68

California Dept of Education SACS Financial Reporting Software - 2008.1.0 File: cs-a (Rev 0413012008)


Page 8 ot 28 Printed: 6110/2008 5:01 PM



S c h d District Criteria and Standards Review 01 612420000000

Form OlCS

7. CRITERION: Facilities Maintenance

STANDARD: Confirm that the annual contribution for facilities maintenance funding is not less than the amounts required pursuant to Education Code sections 17584 (Deferred Maintenance) and 17070.75 (Ongoing and Major MaintenanceIRestricted Maintenance Account), if applicable.

7A Detennining the District's Compliance wi th t h e Contribution Requirement for EC Section 17584 - Deferred Maintenance

DATA ENTRY: Enter data In the Contributed column for Deferred Maintenance Contribution; a! other data are extncted or calculated. If atandard is not met, enter an X in the appropriate box and enter an explanation, if applicable.

Deferred Maintenance

' Represents the district's prior year defermd maintenance 'maximum match" amount released by the California Department of Education. a indude amounts budgeted per EC Section 17584(b) and unmatched carryover per California Code of Regulations, Title 2. Section 1866.4.4.

Deferred Maintenance Contribution

Required1 Contributedz Status

if standard is not met, enter an X in the box that best describes why the required contribution was not made:

590,423

ExplanatJon: (required if NOT met and Other is marked)

Not applicable (district d w s not participate in the deferred maintenance program) Other (explanation must be provided)

590,423

78. Determining the District's Compliance wi th the Contribution Requirement for EC Section 17070.75 -Ongoing and Major MaintenancelRestricted Maintenance Account (OMMNRMA)

Met

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 met, 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 OMMAIRMA required minimum contribution calculation?

b. Pass-through revenues and apportionments that may be excluded from the OMMAIRMA calculation per EC Section 17070.75(b)(2)(C) (Fund 01, objects 7211-7213 and 7221-7223 with resources 3300-3499 and 65004540)

2. Ongoing and Major MaintenancelReatricted Maintenance Account

a. Budgeted Expenditures and Other Financing Uses (Form 01, objects 1000-7999)

b. Less: Pass-through Revenues and Apportionments (Line Ib, if line l a is Yes)

c. Net Budgeted Expenditures and Other Financing Uses

Fund 01. Resource 8150. objects 8900-8999

105,024,934.29

105,024,934.29

If standard is not met, enter an X in the box that best describes why the minimum required contribution was not made:

Not applicable (district does not participate in the Leroy F. Green School Faciiities Act of 1998) Exempt (due to district's small size [EC Section 17070.75 (b)(2)(0)]) Other (explanation must be provided)

3% Required Budgeted Contribution ' Minimum Contribution to the Ongoing and Major

(Line 2c times 3%) Maintenance Account Status

Explanation: (required if NOT met and Other is marked)

District contribution is above 2 2 requirement per Governor's May budget revision.

Not Met 3,150,748.03

2alifornia Dept of Education SACS Financial Reporting Software - 2008.1.0 -ile: u-a (Rev 04/30/2008)

3,142,615.00


New Haven UnMed Alameda County

200809 Juty 1 Budget (Single Moption) General Fund

Schod Distrid Criteria and Standards Rwlew 01 61242 0000000

Form OICS

9. CRITERION: Fund Ba lance

STANDARD: Budgeted beginning unrestricted general fund balance has not been overestimated for two out of three prior fiscal years by more than the following percentage levels:

Percentage Level ' District ADA 1.7% 0 to 300 1.3% 301 to 1,000 1 .O% 1,001 to 30,000 0.7% 30,001 to 400,000 0.3% 400,001 and over

l Percentage levels equate to a rate cd deficit spending which would eliminate recommended reserves for economic uncertainties over a three year period.

9A. Calculating the Dlstrlct's Unrestricted General Fund Beglnnlna Balance Percentages

District ADA (Form A. Estimated P-2 ADA column. lines 3.6. and 25): 1 12,412

DATA ENTRY: Enter data in the Original Budget column for the Fint, Second, and Third Prior Yean; a l other data am extracted or calculated.

Dlstrlct'r Fund Balance Standard Percentage Level:

Unrestricted General Fund Beginning Balance ' (Form 01. Line Fie. Unrmtricted Column)

I .OX

Beginning Fund Balance Variance Level

Fiscal Year Original Budget EstimatedNnaudited Actuals (If overestimated, else NIA) Status

9B. Comparison of District Unrestricted Beginning Fund Balance to the Standard

Third Prior Year (2005-06) Second Prior Year (2006-07) First Prior Year (2007-08) Budget Year (2008-09) (Information only)

DATA ENTRY: Enter an explanation U the standard is not met.

3,512,394.93 1

l 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.

1

4,202,144.76 4,305,093.98 4,179,947.98

'Adjusted beginning balance, induding audit adjustments and other restatements (objects 9791-9795)

ExplanaUon: (required i f NOT met)

California Dept ci Education SACS Financial Reporting Software - 2008.1.0 File: cs-a (Rev 04/30/2008)

5,465,276.60 4,179,947.98 5,960,477.50

Page 11 of 26 Printed: 611012008 5:01 PM

NIA 2.9% NIA

Met Not Met

Met

New Haven Unified h m e d a County

200809 July 1 Budget (Singb Adoption) General Fund

S c h d Distrid Criteh and Standards Review 01 61 242 0000000

Form OICS

10. CRITERION: Reserves

STANDARD: Available reserves1 for any of the budget year or two subsequent fiscal years are not less than the following percentages or amounts2 as applied to total expenditures and other financing usess:

Percentage Level District ADA 5% or $55,000 (greater of) 0 to 300 4% or $55,000 (greater of) 301 to 1,000

3% 1,001 to 30.000 2% 30,001 to 400,000 1% 400,001 and over

' Available reserves are the unrestr im reserves in the Designated for Economic Uncertainties and the Undesignated/Unappmpriated accounts In the General Fund and the Special Reserve Fund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negative ending balances in restricted resources In the General Fund.

Dollar amounts to be adjusted annually by the prior year statutory wst-of-living adjustment (Education Code Section 42238), rounded to the nearest thousand.

'A school district that is the Administrative Unit (AU) of a Special Education Local Plan Area (SELPA) may exdude from ita expenditures the distribution of funds to its participating members.

Budaet Year 1st Subseauent Year 2nd Subseauent Year (200809) (2009-1 0) (2010-11)

District Estimated P-2 ADA (Criterion 3, Item 38): 1 12,412 12,262 12,112

Dlmtrlct's Reaerve Standard Percentage Level:

1 O k Calculatlng the Dlstrlct's Special Education Pass-through Exclusions (only for districts that serve as the AU of a SELPA)

DATA ENTRY: For SELPA AUs. if Form MYP exists, all data will be extracted induding the YesINo button selection. If not, dick the appropriate Yes or No button tor item 1 and. if Yes, enter data for item 2a and for the two subsequent years in item 2b: Budget Year data are extracted.

For districts that serve as the AU of a SELPA (Form MYP, Lines Fla. F lb l , and FIb2):

1. Do you choose to exdude from the reserve calculation the pastthrough funds distributed to SELPA members? 2. If you are the SELPA AU and are exduding special education pass-through funds:

a. Enter the name@) of h e SELPA(s):

Budget Year 1st Subsequent Year 2nd Subsequent Year

108. Calculating the Dlstrlct's Reserve Standard

(2008-09) (2009-1 0) (2010-11)

DATA ENTRY: If Form MYP exists. 1st and 2nd Subsequent Year data for lines 1 and 2 will be extracted; if not, enter data for the two subsequent years All other data are extracted or calculated.

b. Special Education Pass-through Funds (Fund 01, resources 3300-3499 and 65004540, objects 721 1-7213 and 7221-7223) 0.00

Budget Year I at Subsequent Year 2nd Subsequent Year (2008-09) (2009-10) (2010-1 1)

:altfomla Dept d Education SACS Flnandal Reporting Software - 2008.1.0 =ile: cs-a (Rev 04/30/2008)

I. Total Expenditures and Other Financing Usea (Fund 01, objects 1000-7999) (Form MYP. Line 81 1)

2. Leaa: Special Education Pass-through (Line A2b, N Line A1 is Yes)

3. Net Expenditures and Other Financing Uses (Line B l minus Line 82)

4. Reserve Standard Percentage Level

(Line 83 times Line 84)

Page 12 of 26

6. Reserve Standard - by Amount ($55,000 for districts with 0 to 1.000 ADA. elae 0)

7. Dlstrlct's Reserve Standard (Greater of Llne 85 or Llne 86)

Printed: 6/10/2008 5:01 PM

5. Reserve Standard - by Percent

107,634,913.00

107,634,913.00 3%

105,024,934.29

105,024,934.29 3%

0.00

3,160,748.03

105,925,563.00

105,925,563.00 3%

0.00

3,177,766.89

0.00

3,229,04739

New Haven Unified k m d a County

2008-09 July 1 Budget (Singb Adoption) General Fund


Form 01cs

1OC. Calculatlnq the District's Budgeted Reserve Amount

DATA ENTRY: H Form MYP exists, 1st and 2nd Subsequent Year data for lines 1 thmugh 5 will be extracted; if not, enter data for the two subsequent yearn. All other data are extracted or calculated.

Designated Resewe Amounts Budget Year 1st Subsquent Year 2nd Subsequent Year (Unrestricted resources 0000-1099 except Line 3): I. General Fund - Designated for Economic Uncertainties

(Fund 01. Object 9770) (Form MYP, Line Ela) 2. General Fund - Unappropriated Amount

(Fund 01, Object 9790) (Form MYP. Line E l b) 3. General Fund - Negative Ending Balances in Restricted Resources

(Fund 01, Object 9792. if negative, for each of resources 2000-9999) (Form MYP. Line Elc)

4. Spedal Reserve Fund - Designated for Economic Uncertainties (Fund 17. Object 9770) (Form MYP. Line E2a)

5. Spedal RbSe~e Fund - Unappmpliated Amount (Fund 17. Object 9790) (Form MYP, Line E2b)

6. District's Budgeted Rewwes Amount (Lines C l thm C5)

7. District's Budgeted Renewer Percentage (Line 6 divided by Section IOB. Line 3)

Dlrtrlct'r R ~ S ~ N O Standard (Sectlon lOB, Llne 7):

status: I Met Met Met

1OD. Comparison o f District Reserves to the Standard


la. STANDARD MET - Projected available reserves have met the standard for the budget and two subsequent fiscal years.

Explanatlon: (required if NOT met)

:allomla Dept of Education jACS Financial Reporling Software - 2008.1.0 'ile: cs-a (Rev 04/30/2008) Page 13 of 26 Printed: 6/10/2008 5:01 PM

New Haven Unified Alsmeda County

200809 July 1 Budget (Singk Adoption) General Fund

School District Critsrla and Standards Review

SUPPLEMENTAL INFORMATION

DATA ENTRY: Click the appropriate Yes or No button for items S l through S4. Enter an explanation f w each Yes answer.

Sf. Contlngent Llabllities

la . Dms your district have any known or contingent liabilities (e.g., financial or program audits, litigation. state compliance reviews) that may Impact the budget?

lb. I Yes, identity the liabilities and how they may impact the budget:

S2. Use of One-time Revenues for Ongolng Expenditures

Developer fee donations am used to fund the RMA and salary settlements.

l a . Does your district have ongoing generel fund expenditures in the budget in excess of one percent of the total general fund expenditures that are funded with onetime resources?

S3. Use of Ongoing Revenues for One-time Expenditures

Yes

la. Does your district have large non-recurring general fund expenditures that are funded with ongoing general fund revenues?

lb. If Yes, identity the expenditures and explain how the onetime m s w m s will be mplsced to continue funding the ongoing expenditures in the folbwing fiscal years:

lb. If Yes, identify the expenditures:

Cost of salary settlements are partially funded by Developer Fee Donations.

S4. Contingent Revenues

lb. I Yes, identify any of these revenues that are dedicated for ongoing expenses and explain how the revenues will be replaced or expenditures reduced:

la. Does your distrlct have projected revenues for the budget year or either ot the two subsequent fiscal years

:alifornla Dept of Education ;ACS Finandal Reporting Software - 2008.1.0 :ib: cs-a (Rev 04/30/2008)

contingent on reauthorization by the local government, special legislation, or other definitive act (e.g.. parcel taxes, forest reserves)?

Page 14 ot 26

No

Printed: 6/10/2008 5:01 PM

New Haven Unified Alsmda County

200509 Juty I Budget (Single Adoption) General Fund

Schod District Criteria and Standards Review

SS. Contributions

Identify projected contributions from unrestricted resources in the general fund to restricted resources in the general fund tor the budget year and two subaequent fiscal years. Prwide an explanation if contributions have changed from the prlor fiscal year amounto by more than 520.000 and more than ten percent Explanation should indude wheU~er contributions are ongoing or onetime In nature.

Identify projected transfers to or trom the general tund to cover operating deficits in either the general tund or any other fund tor the budget year and two subsequent fiscal years. Provide an explanation If transfern have changed trom the prior fiscal year amount8 by more than 520,000 and more than tan percent. Explanation should indude whether transfers are ongoing or onetime in nature.

Estimate the impact of any capital projects on the general tund operational budget.

SSA ldentlflcatlon o f the Dlstrlct's Projected Contrlbutlons, Transfers, and Capital Projects that may Impact the General Fund

DIstrlcCs ContrlbuUons and Transfen Standard:

DATA ENTRY: Enter data in the Projection column for contributions, transfers in, and transfers out for a l fiscal years, except the F i i t Prlor Year and Budget Year tor Contributions, which wll be extracted, and dick the appropriate button for item Id; all other data are extracted or calculated.

-10.0% to +lO.OY. or less than $20,001

Description I Fiscal Year Projection Amount of Change Percent Change Status

I b. Transfen In, General Fund Fint Prior Year (2007-08) Budget Year (200509) 1st Subsequent Year (2009-10) 2nd Subsequent Year (2010-11)

la . Contributions, Unrestricted General Fund (Fund 01, Rsrources 0000-1999, Object 8980)

Ic. Transfers Out, General Fund * First Prior Year (2007-08)

, Budget Year (2008-09) 1st Subsequent Year (2009-10) 2nd Subsequent Year (2010-11)

First Prlor Year (2007-08) Budget Year (200509) 1st Subsequent Year (2009-10) 2nd Subsequent Year (2010-11)

(7,264,256.35) (5,443,419.05) (6,645,242.00) (6,762,315.00)

1,887,410.00 2,003,029.00

904,880.00 1,104,880.00

id . Impact o f Capltal Projects Do you have any capital projects that may impact the general fund operational budget?

626,423.00 622.423.00 626,423.00 626,423.00

Indude transfers used to cover operating deficits in either the general fund or any other fund.

1,820,837.30 (1,201,822.95)

(1 17,073.00)

SSB. Status o f the Dist r ic ts Projected Contributions. Transfers, and Capital Projects

Met Not Met Not Met

115,619.00 (1,098.149.00)

200.000.00

DATA ENTRY: Enter an explanation if Not Met tor items la - l c or if Yes for item id.

-25.1% 22.1% 1.8%

6.1% -54.8% 22.1%

Met Met Met

(4.000.00) 4.000.00

0.00

la . NOT MET - The projected contributions trom the unrestricted general fund to restricted general tund programs have changed by more than the standard for one or more of the budget or subsequent two fiscal years. Identify restricted programs and amount of contribution for each program and whether contributions are ongoing or onetime in nature. Explain the district's plan, with timeframes, for reducing or eliminating the contribution.

Not Met Not Met

Met

-0.6% 0.656 0.0%

I b. NOT MET - The projected transfers in to the general fund have changed by more than the standard 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 onetime in nature. It ongoing, explain the district's plan, with timelines, for reducing or eliminating the transfers.


There is a projected decrease in Special Education and Trasportation going into 2008-09 due to program changes. There was also a decrease in RRMA contributions in 200509 that will be restored in 2009-10. The remaining differences can be attributed to salary and benefit increases.

:alifomia Dept of Education ;ACS Financial Reporting Sottware - 2008.1.0 :ik: a -a (Rev 0413012008)


Page 15 of 26

The amount of Developer F w Donation contributions varies from year-to-year depending on the deficit funding need.

Printed: 6110/2008 5:01 PM



School Dlstrict Cdteria and Standards Review 01 61 242 0000000

Form OICS

Ic. MET - Projected transfen out have not changed by more than the standard for the budget and two subsequent fiscal years.


Id. NO - There are no capital pmjecta that may impact the general fund operational budget.

Project Information: (required if YES)

:alifomia Dept of Education SACS Financial Reporting Software - 2008.1.0 :ile: u t a (Rev 04/30/2008) Page 16 of 26 Printed: 6/10/2008 5:01 PM


200M9 July 1 Budget (Single Adoption) General Fund

School District Criteria and Standards Revlew 01 61 242 0000000

Form 01 CS

S6. Long-term Commitments

Identity all existing and new muitiyear commitments1 and their annual required payments tor the budget year and two subsequent fiscal years.

Explain how any increase in annual payments wiU be funded. Also explain how any decrease to funding sources used to pay long-term commitments wiH.be replaced.

l lndude multiyear commitments, multiyear debt agreements. and new pmgrams or contracts that result in long-term obligations.

S6k Identification of the District's Long-tenn Commitments

DATA ENTRY: Click the appmpriate button in item 1 and enter data in ail columns of item 2 foc applicable long-term commitments; there are no extractions in this section.

1. Does your district have long-term (multiyear) commitments? (I No, skip item 2 and Sections S6B and S6C)

2. If Yes to item 1, list aU new and existing multiyear commitments and required annual debt service amounts. Do not indude long-term commmitments for postemployment benefits other than pensions (OPEB); OPEB Is disdosed in item S7A.

#of Yean SACS Fund and Object Codes Usad For: Principal Balance Type of Commitment Remaining Funding Sources (Revenues) Debt Service (Expenditures) as of July I , 2008

Other Long-term Commitments (do not indude OPEB):

I I I I

Capital Leases Certificates at Participation General OMigation Bonds Supp Eady Retirement Pmgram State Schod Building Loans Compensated Abwnces

Prior Year (2007-08)

Budget Year (2008-09)

1

24

1

1st Subsequent Year 2nd Subsequent Year (2009-1 0) (2010-11)

1 101-Various revenue sources 1 0 1 - 1 ~ 2 x x x 572,665

Certificates of Participation General Obligation Bonds Supp Early Retirement Pmgram Stste School Building Loans Compensated Absences

196,685

192,238,515

Fund 25 Donations

51-TaxRevenues

Annual Payment Annual Payment Annual Payment Annual Payment Type of Commitment (continued) (P 8 1) (P 8 1) (P 8 1) (P 8 1)

Other Long-term Commitments (continued):

I I I I

25-7439

51 -743317434

Capital Leases 98,737 1 196,685 1 0 1 0

:aliomia Dept of Education iACS Financial Reporting Software - 2008.1.0 318: cd-8 (Rev 04/30/2008)

Total Annual Payments:


9,618,510 Has total annual payment Increased over prlor year (200708)?

10,912,852 Yes

11,337,578 11,630,836 Yes Yes

New Haven Unified Alemeda County

200808 July 1 Budget (Singb Adoption) General Fund

School Dlatrict Criteria and Standards Review 01 61242 0000000

Form OICS

S6B. Comparison of the District's Annual Payments to Prior Year Annual Payment

DATA ENTRY: Enter an explanation if Yes.

la. Yea - Annual payments tor long-term commitments have I m a s e d in one or more of the budget or two subsequent fiscal years. Explain how the incraase in annual payments will be funded.

S6C. identification of Decreases to Funding Sources Used to Pay Long-term Commltments

DATA ENTRY: Click the appropriate Yes or No button in item I; if Yes, an explanation is required In Item 2.

I. Will funding sources used to pay long-tenn commitments decrease or expire prior to the end d the commitment period, or are they onetime sources?

Explanation: (required if Yea

to increase in total annual payments)

No

2. No - Funding sources will not decrease or expire prior to the end of the commitment period, and onetime funds are not being used for long-tenn commitment annual payments.

The capital leases will be paid in full next year from Fund 25. The GOBS are paid from tax collections.


:alifomia Dept of Education jACS Financial Reporting Software - 2008.1.0 :ib: cba (Rev 0413012008) Page 16 of 26 Printed: 611012008 501 PM

New Haven Unified Nameda County

2008-09 July I Budget (Single Adoption) General Fund

School District Criteria and Standards Review 01 612420000000

Form OICS

S7. Unfunded Liabilities

Estimate the unfunded liability for posternployment benefits other than pensions (OPEB) based on an actuarial valuation. if required, or other method; identify or estimate the annual required contribution; and indicate how the obligation is funded (pay-as-you-go, amortized over a specific period, etc.).

Estimate tha unfunded liability for sew-insurance programs such as workem' compensation based on an actuarial valuation, if required, or other method; identify or estimate the required contribution; and indicate how the obligation is funded (level of risk retained. funding approach. etc.).

S7A identiflcation of the District's Estimated Unfunded Liability for Postemployment Beneflb Other than Pensions (OPEB)

DATA ENTRY: Click the appropriate button in item 1 and enter data in all other applicable items; there are no extractions in this section except the budget year data on line 5b.

1. Does your district provide postemployment benefits other than pensions (OPEB)? (If No, skip items 2-5)

2. For the district's OPEB: a. Am they IIfetime benefits? Yes

c. Describe any other characteristics of the disbict's OPEB program induding eligibility criteria and amounts, If any, that retirees are required to contribute toward thelr own benefits:

b. Do benefits continue past age 657

The District funds the H&W benefii for retired Superintendents and former Board Members. This includes their spouse8 as well. The estimates were based on Social Security Actuarial tables. The actuarial study should be compbkl by 6/30108. 3b is based on 7/1/08. 5b is contribution for other

Yes

trusts. The District has no AAL or UAAL for these. 5d Is for the Board/Superintendent Trust of the District. (Sea furVler comments and end of CSI due to lack of space here.)

3. a. Are OPEB financed on a pay-as-you-go, actuarial cost, or other method?

b. Indicate any accumulated amounts earmarked for OPEB in a self-insurance or governmental fund

4. OPEB Liabilities a. OPEB actuarial accrued liability (AAL) b. OPEB unfunded actuarial accrued liability (UAAL) c. Are AAL and UAAL based on the district's estimate or an

actuarial valuation? d. If based on an actuarial valuation, indicate the date of the OPEB valuation

Pay-as-you-go

Self-Insurance Fund Governmental Fund 454,929 1

Budget Year 1st Subsequent Year 2nd Subsequent Year 5. OPEB Contributions 2008-09 2009-1 0 2010-11

a. OPEB annual required contribution (ARC) per actuarial valuation or Alternative Measurement Method (may leave blank if valuation is not yet required)

b. OPEB amount contributed (indudes premiums paid to a self-insurance fund) (funds 01-70, objects 3701-3752)

c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount) 629,431 .OO

d. Number of retirees receiving OPEB benefits

California Dept of Education SACS Financial Reporting Software - 2008.1.0 File: cs-a (Rev 0413012008) Page IQ of 26 Printed: 611012008 501 PM

NW Haven Unified Alameda County


School District Criteria and Standards Review 01 61 242 0000000

Form 01 CS

578. identlflcation of the District's Unfunded Llabllltv for Self-insurance Programs

DATA ENTRY: Click the appropriate button in item I and enter data in a l other appliubk items; there are no extractions in this section.

1. Does your district operate any self-insurance programs such as worken' compensation. employee health and wenare, or property and liability? (Do not indude OPEB, which is covered in Section S7A) (if No. skip items 2-4)

2. Describe each self-insurance program operated by the district, induding details for each such as b v d of risk retained, funding approach, basis for valuation (district's estimate or actuarial), and date of the valuation:

3. Sen-Insurance Liabilities a. Accrued liability for sen-insurance programs b. Unfunded liability for sM-insurance programs

Budget Year lat Subsequent Year 2nd Subsequent Year 4. SeFlnsurance Contributions (2008-09) (2009-10) (2010-1 1)

a. Required contribution (funding) for sen-insurance programs b. Amount contributed (funded) for self-insurance programs

2aliomia Dept of Education SACS Financial Reporting Software - 2008.1.0 :ile: cba (Rev 04/30/2008) Page 20 of 26 Printed: 6/10/2008 5:01 PM



School District Criteria and Standards Review 01 612420000000

Form OICS

S8. Status of Labor Agreements

Analyze the status of employw labor agreements. Identify new labor agreements, as wail as new commitmenb pmvidad as part of previousty ratified multiyear agreements; and indude all contracts, induding aU administrator contract8 (and induding a# compenaation). For new agreements, indicate the date of the required board meeting. Compare the Increase in new comrnitments to the projected increase in ongoing revenues, and explain how these commitments will be funded in future fiscal years.

If aalaty and benefit negotlatlona a n not finallzed at budget adoptlon, upon settlement with certificated or classified staff: The schod district must detennine the cost of tha settlement, induding 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 4s 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.

SEA Cost Analysis o f District's Labor Agreements - Certificated (Non-management) Employees

DATA ENTRY: Enter all applicable data items; there are no extractions in this section.

Certificated (Nonmanagement) Salaty and Benefit Negotlatlons 1. Am salary and benefit negotiations settled for the budget year?

Prior Year (2nd Interim) Budget Year 1st Subsequent Year 2nd Subsequent Year (2007-08) (2008-09) (2009-1 0) (2010-1 1)

If Yes, and the corresponding public disdosure documents have bwn filed with the COE, complete questions 2 and 3.

Number of certificated (non-management) fuCtime-equivalent (FTE) positions

If Yes, and the corresponding public disdosure documents have not been filed with the COE, complete questions 2-5.

if No, complete questions 6 and 7.

709.8

Neaotiations Settled 2a. Per Govemment Code Section 3547.5(a), date of public

disdosure 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:

658.4

3. Per Govemment 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. Period covered by the agreement:

653.4

Jun 17 2008

649.4

5. Salary settlement: Budget Year 1st Subsequent Year 2nd Subsequent Year (2008-09) (2009-1 0) (2010-11) I

Begin Date: I Jul01, 2008 End Date: I Jun 30,2011

One Year Agreement Total cost of salary settlement

Is the cost of saiary settlement indudad in the budget and multiyear projections (MYPs)? Yes

% change in salary schedule from prior year1 I or

Multiyear Agreement

Identify the source of funding that win be used to support multiyear salary commitments:

Total cost of salary settlement

% change in salary schedule from prior year (may enter text. such as "Reopenet')

General Fund is the source of funding. There are staffing reductions and other expenditures reductions to fund the settlement. One-time Developer Fee Donation contributions will be made into the General Fund.

Yes

1,496,631 1 3,199,325 1 4,493,441

:alfomia Dept of Education SACS Finandal Reporting Software - 2008.1.0 File: -a (Rev 04/30/2008)

Yes

See AB 1200 Details


See ABI 200 Details See AB 1200 Details

New Haven Unified Alameda Cwnty

200849 July 1 Budget (Singb Adoption) Geneml Fund

School Dirtrict Criteria and Standard8 Review 01 61 242 0000000

Form OlCS

flwotiations Not Settled 6. Cost of a one percent increase in salary and statutory benefits

7. Amount Included for any tentative salary increases

Budget Year 1st Subsequent Year 2nd Subsequent Year (200809) (2009-10) (2010-11)

I I I I

Budget Year 1st Subsequent Year 2nd Subsequent Year Certlflcated (Nonmanagament) Health and Welfare (HLW) Benefka I2008-09) (2009-1 0) (2010-11)

I I I I

CerWcrted (Nonmrnagement) Prior Year Settlements Are any new costs from prior year settlements included in the budget?

If Yes, amwnt of new m t s included in the budget and MYPs If Yes, explain the nature of the new costs:

1. Are costs d H I W benefit changes included in the budget and MYPs?

2. Total cost of HAW benefits 3. Percent of H&W cost paid by employer 4. Percent projected change in HLW cost over prior year

Budget Year 1st Subsequent Year 2nd Subsequent Year Certlflcated (Nonmanagement) Step and Column Adjustments (2008-09) (2009-1 0) (2010-11)

Yes On Salary Schedule 100% 15.0%

Budget Year 1st Subsequent Year 2nd Subsequent Year Certificated (Non-management) Attritlon (layoff8 and retirements) (2008-09) (2009-1 0) (2010-1 1)

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

Yes On Salary Schedule

100% 15.0%

Yes On Salary Schedule

100% 10.0%

Yes 500,000

0.0%

1. Are savings from attrition included in the budget and MYPs?

Cartlflcated (Nonmanagement) - Other List other significant contract changes and the cost impact of each change (i.e.. class size, hours of employment, leave of absence, bonuses, etc.):

2. Are additional HBW benefits for those laid-off or retired employees included in the budget and MYPs?

:atifomla Dept of Education SACS Financial Reporting Software - 2008.1.0 :ib: cba (Rev 04130/2008)

Yes 500,000

0.0%

Yes

Page 22 d 26

Yes 500,000

0.0%

No

Printed: 611012008 5:Ol PM

Yes Yes

No I

NO

N w Haven Unined ALPmeda County


S c h d Dlstrict Criteria and Standards Review 01 61 242 0000000

Form OlCS

-

SEE. Cost Analysis o f District's Labor Agreements - ClassMed (Non-management) Employees


Prior Year (2nd Interlm) Budget Year 1st Subsequent Year 2nd Subsequent Year

Claaslfled (Non-management) Salary and Beneflt NegoUaUona 1. A n salary and benefit negotiations sew for the budget year?

If Yes, and the corresponding public disdosure documents have b a n filed with the COE, complete questions 2 and 3.

(2007-08) (2008-09) (2009-1 0) (2010-11)

If Yes, and the corresponding public disdosure documents have not been filed with the COE, complete questions 2-5.

Number of dassified (non-managment) FTE positions

If No. complete questions 6 and 7.

Neaotiations Settled 2a. Per Government Code Section 3547.5(a). date of public disdosure

board meeting:

460.5

2b. Per Government Code Section 3547.5(b). was the agreement certified by the distrid 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:

386.1

4. Period covered by the agreement: Begin Date: I I End Date:

386.1

5. Salary settlement: Budget Year 1st Subsequent Year 2nd Subsequent Year (2008-09) (2009-1 0) (2010-11)

Is the cost of salary settlement included in the budget and multiyear projections (MYPs)?

386.1

One Year Agreement Total cost of salary settlement

O h change in salary schedule from prior year) 1 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 supporl multiyear salary commitments:

Neaotiations Not Settled

6. Cost of a one percent increase in salary and statutory benefits

7. Amount induded for any tentative salary increases

Budget Year 1st Subsequent Year 2nd Subsequent Year (2008-09) (2009-1 0) (2010-1 1)

See Comments Below 1 See Comments Below1 See Comments Below 1

:aliornia Dept of Education SACS Financial Reporting Software - 2008.1.0 :ile: a - a (Rev 04/30/2008) Page 23 of 26 Printed: 6/10/2008 5:01 PM

New Haven Unified Alsmeda County

2008-09 July 1 Budget (Singb Adoption) General Fund

School District Crlterla and Standards Review 01 61 242 0000000

Form OICS

Budget Year 1st Subsequent Year 2nd Subsequent Year CIaaalUd (Nonmanagement) Health and Welfare (HLW) Benefltr (2008-09) (20091 0) (2010-11)

I I I

Claaslfled (Nonmanagement) Prlor Year Settlement. Are any new costs from prior year settlements lnduded in the budget?

If Yes, amount of new costs induded in the budget and MYPs If Yes, explain the nature of the new costs:

I. Are costs of HBW benefit changes induded in the budget and MYPs?

2. Total cost of HBW benefits 3. Pereent of HBW cost paid by employer 4. Pereent projected change in HBW cost over prior year

Budget Year 1st Subsequent Year 2nd Subsequent Year Claaslf ld (Nonmanagemmt) Step and Column Adjustmmtr (2008-09) (2009-1 0) (2010-11)

No

Budget Year 1st Subsequent Year 2nd Subsequent Year Claaslf ld (Nonmsnagemant) Attrltlon (layoff. and retirements) (200849) (20091 0) (2010-11)

1. Are step & column adjustments induded in the budget and MYPs? 2. Cost of step 6 column adjustments 3. Percent change in step &column over prior year

I. Are savings from attrition induded in the budget and MYPs?

No

2. Are additional HBW benefits for those laid-off or retired employees included in the budget and MYPs?

No

Yes Already lumped into Cert

NIA

Clarrlfled (Non-management) -Other List other significant contract changes and the cost impact of each change (i.e.. hours of employment, leave of absence, bonuses, etc.):


NIA

Yes

No

Designated with Management as "Reserve for Salary Increases" $857,315, $1,817,508, and $2,673,720 in 2008-09, 2009-10, and 2010-11 MYP.


NIA

Caliiomla Dept of Education SACS Financial Reporting Software - 2008.1.0 File: cs-a (Rev 04/30/2008)

Yes

No

Page 24 of 26

Yes

No

Printed: 6/10/2008 5:01 PM

New Haven Unified h d a County

2008-09 Juiy 1 Budgel ( S i n ~ k Adoption) Genenl Fund


Form 01 CS

S8C. Cost Analy8ls of District's Labor Agreements - ManaqementlSupe~lsorlConndential Employees


~ana~emenUSupewlrorlConfldentlaI Salary and Beneflt Negotlatlons

1. Are salary and benefit negotiations settled for the budget year?

If Yes, complete question 2.

Prior Year (2nd Interim) B u d ~ t Year 1st Subsequent Year 2nd Subsequent Year (2007-08) (200809) (2009-1 0) (2010-11)

If No, complete questions 3 and 4.

Number of management, supervisor, and confidential FTE positions

If nla, skip the remainder of Section S8C. Neaotiations Settled

2. Salary settlement: Budget Year 1st Subsequent Year 2nd Subsequent Year (200809) (2009-1 0) (2010-11)

Is the cost of salary settlement induded in the budget and multiyear proJections (MYPs)?

Total cost of salary settbment

% change in salary schedule from prior year (may enter text, such as "Reopener) I

85.0

4. Amount induded for any tentative salary increases

82.0

Negotiations Not Settled

~anagemenUSupewlror/Confidential Health and Welfare (H8W) Benefits

3. Cost of a one pertent increase in salary and statutory benefits

Budget Year 1st Subsequent Year 2nd Subsequent Year (2008-09) (2009-1 0) (2010-11)

I See comment above for Class1 See comment above for ClassI See Comment above for Class I

82.0

1,000.325 1

Budget Year 1st Subsequent Year 2nd Subsequent Year (2008-09) (2009-1 0) (2010-11)

I I I

82.0

~anagemenUSupewiror/Confidential Step and Column Adjustments

1. Are costs of H&W benefit changes induded 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

Budget Year 1st Subsequent Year 2nd Subsequent Year (200809) (2009-1 0) (2010-11)

1. Are step &column adjustements induded in the budget and MYPs? 2. Cost of step and column adjustments 3. Percent change in step &column over prior year

No

~anagemenUSupewlror/Confldential Other Beneflts (mileage, bonuses, etc.)

Budget Year 1st Subsequent Year 2nd Subsequent Year (2008-09) (2009-10) (2010-11)

No

1. Are costs of other benefits induded in the budget and MYPs? 2. Total cost of other benefits 3. Pertent change in cost of other benefits over prior year

No

:alifomia Dept of Education SACS Financial Reportin~ Software - 2008.1.0 :ile: cs-a (Rev 0413012008) Page 25 of 26 Printed: 611012008 5:01 PM

New Haven Unified Abmeda County


School Dlstrict Criteria and Standards Review 01 612420000000

Form OICS

ADDITIONAL FISCAL INDICATORS

DATA ENTRY: Click the appropriate Yes or No button tor items A1 through A9 except item A3, which is automatically completed based on data in Criterion 2.

Al. Do cash flow projections show that the district will end the budget year with a negative cash balance in the general fund?

A2. Is the system of personnel position control independent from the payroll system?

A3. 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)

A4. Are new charter schools operating in district boundaries that impact the district's enrollment, either in the prior or budget year7

Yes

AS. Has the district entered into a bargainlng agreement where any d the budget or subsequent years d the agreement would result in salary increases that No

A6. Doss the district provide uncapped (100% employer paid) health benefits for current or retired employees?

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)

are expected to exceed the projected state costof-living adjustment'?

Yes

A7. Is the district's financial system independent of the county office system?

A9. Have there been personnel changes in the superintendent or chief business official positions within the last 12 months?

Yes

When providing comments for additional fiscal indicatom, please indude the item number applicable to each comment.

$41 1,509.70 in 2008-09, and is estimated to increase 5% per year. This increase is reflected in the budget

Comments: (optional)

End of School District Budget Criteria and Standards Review

From S7A previously ... The District funds the H&W benefits for retired Superintendents and former Board Members. This indudes their spouses as well. The estimates were based on Soclal Security Actuarial tables. There am also hidden costs to health benefits for all employees. Since retirees are in the H&W pool to determine rates, the rates for current employees is about SZSlmonth higher. The additional cost is calculated to be

:alifomia Dept of Education ;ACS Financial ReporUng Sofhvare - 2008.1.0 =ib: cs-a (Rev 04/30/2008) Page 26 d 26 Printed: 6/10/2008 5:01 PM


July 1 Budget (Single Adoption) 2008-09 Budget

Workers' Compensation Certification 01 61242 0000000

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 c e t i i 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:

(-) Our district is self-insured for workers' compensation claims as defined in Education Code Section 421 41 (a):

Total liabilities actuarially determined: Less: Amount of total liabilities reserved in budget: Estimated accrued but unfunded liabilities:

(X) This school district is self-insured for workers' compensation claims through a JPA, and offers the following information: Alameda County Schools Insurance Group, PO Box 2487, Dublin, CA 94568 Phone: 925-225-061 1 www.acsig.com

(-) This school district is not self-insured for workers' compensation claims.

Signed CleMSecretary of the Governing Board

(Original signature required)

Date of Meeting: Jun 17, 2008

For additional information on this certification, please contact:

Name: Janice Chin

Title: Risk Manager

Telephone: 510-471-2200 ext. 2207

E-mail: [email protected]

California Dept of Education SACS Financial Reporting Software - 2008.1.0 File: cc (Rev 0411 112007) Page 1 of 1 Printed: 611012008 11 :30 AM


July 1 Budget (Single Adoption) Average Daily Attendance 01 612420000000

Form A

Description

a. Special Day Class b. Nonpublic, Nonsectarian Schools (E.C. 56366[a][7]) c. Nonpublic, Nonsectarian Schools - Licensed

Children's Institution 6.42 1

2. Special Education a. Special Day Class b. Nonpublic, Nonsectarian Schools (E.C. 56366[a][7]) c. Nonpublic, Nonsectarian Schools - Licensed

Children's Institution 3. TOTAL, ELEMENTARY

2007-08 Estimated Actuals

1 HlGH SCHOOL 4. 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

5. Special Education

250.68 13.05

2.20 8,415.37

6. TOTAL, HIGH SCHOOL

(sum lines 3. 6, and 9) 11. ADA for Necessary Small Schools

also included in lines 3 and 6. 12. REGIONAL OCCUPATIONAL

2008-09 Budget

4,042.78 1 3,994.50 1 4,071.83 1 4,021.83 1 3,976.00 1 4.042.78

1 CENTERS & PROGRAMS 469.15 1 490.00 1 490.00 1 469.15 1 490.00 1 490.00 1

Revenue Limit ADA P-2 ADA

Estimated P-2 ADA

253.00 13.00

2.00 8,437.00

COUNTY SUPPLEMENT 7. County Community Schools (E.C.l982[a])

a. Elementary b. High School 0.00 0.00 0.00 0.00 0.00

8. 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 9. TOTAL, ADA REPORTED BY

California Dept of Education SACS Financial Reporting Software - 2008.1.0 File: ada-d (Rev 02/27/2008)

Annual ADA

0.00 0.00 0.00 0.00

0.00

0.00

0.00 0.00 0.00 0.00

0.00

0.00

Page 1 of 2

Estimated Annual ADA

245.94 17.45

0.36 8,489.89

COUNTY OFFICES 10. TOTAL. K-12 ADA

Printed: 6/10/2008 11:25 AM

Estimated Revenue Limit

ADA

0.00 0.00 0.00 0.00

0.00

0.00

0.00 0.00 0.00 0.00 0.00

245.94 17.45

0.36 8,389.89

0.00 0.00 0.00 0.00

0.00

0.00

248.00 17.00

0.30 8,395.30

250.68 13.05

2.20 8,415.37

0.00 0.00 0.00 0.00

0.00

0.00

0.00 1 0.00 0.00 0.00

0.00

0.00


July 1 Budget (Single Adoption) Average Daily Attendance 01 612420000000

Form A

Full-Time Independent study 16. TOTAL, CLASSES FOR ADULTS

(sum lines 13 through 15) 17. Adults in Correctional Facilities 18. TOTAL, ADA

2007-08 Estimated Actuals 2008-09 Budget

(sum lines 10, 12, 16, and 17)

a. ADA for 5th 8 6th Hours b. Pupils Hours for 7th 8 8th Hours

23. HlGH SCHOOL

Description

13,403.65 1 13,454.90 1 13,585.12 1 13,276.87 1 13,419.30 13,506.15

20 . HIGH SCHOOL 21. TOTAL, SUPPLEMENTAL INSTRUCTIONAL HOURS

(sum lines 19 and 20)

SUPPLEMENTAL INSTRUCTIONAL HOURS 19. ELEMENTARY 1 96,193.00 1 98,624.00 1 98,624.00 1 93,000.00 1 98,024.00 1 98,024.00

California Dept of Education SACS Financial Reporting Software - 2008.1.0 File: ada-d (Rev 02/27/2008)

P-2 ADA

COMMUNITY DAY SCHOOLS -Additional Funds 22. ELEMENTARY

105,118.00

201,311 .OO

1 a. ADA for 5th 8 6th Hours b. Pupils Hours for 7th & 8th Hours

CHARTER SCHOOLS 24. Charter ADA Funded Through the Block Grant

a. Charters Sponsored by Unified Districts - Resident (E.C. 47660) (applicable only for unified districts with Charter School General Purpose Block Grant Offset recorded on line 30 in Form RL)

b. All Other Block Grant Funded Charters 25. Charter ADA Funded Through the Revenue Limit 26. TOTAL, CHARTER SCHOOLS ADA

(sum lines 24a, 24b and 25) 27. SUPPLEMENTAL INSTRUCTIONAL HOURS

Page 2 of 2

CLASSES FOR ADULTS 13. Concurrently Enrolled 11.80 14. Adults Enrolled, State Apportioned 464.55 15. Students 21 Years or Older and

Students 19 or Older Not Continuously Enrolled Since Their 18th Birthday, Participating in

Printed: 611 012008 1 1 :25 AM

Annual ADA

127,238.00

225,862.00

5.23 4.73

0.00

15.40 518.00

Revenue Limit ADA

127,238.00

225,862.00

5.00 4.00

0.00

15.40 518.00

Estimated P-2 ADA

95,000.00

188,000.00

5.23 4.73

0.00

11.00 385.00

Estimated Annual ADA

120,046.00

218,070.00

5.23 4.73

0.00

Estimated Revenue Limit

ADA

18.00 540.00

218,070.00

18.00 540.00

5.00 4.00

0.00

5.23 4.73

0.00


July 1 Budget (Single Adoption) General Fund

Revenue Limit Summary 01612420000000

Form RL

Principal APPt.

Software Description I Data ID I Estimated ~ c t u a l s l Budget BASE REVENUE LlMlT PER ADA

2007-08

1. Base Revenue Limit per ADA (prior year) 2. Inflation Increase 3. All Other Adjustments 4. TOTAL, BASE REVENUE LlMlT PER ADA

(Sum Lines 1 through 3)

2008-09

5c through 11, plus Line 13, minus Lines 12 and 14)

0025

REVENUE LlMlT SUBJECT TO DEFICIT

b. Revenue Limit ADA c. Total Base Revenue Limit (Line 5a times Line 5b)

6. Allowance for Necessary Small School 7. Gain or Loss from lnterdistrict 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 I-IMIT SUBJECT TO DEFICIT (Sum Lines

0041 0042,0525

0024

16. Deficit Factor 17. TOTAL DEFlClTED REVENUE LlMlT

(Line 15 times Line 16) OTHER REVENUE LlMlT ITEMS 18. Unemployment Insurance Revenue 19. Less: Longer DaytYear Penalty 20. Less: Excess ROCIP Reserves Adjustment 21. Less: PERS Reduction 22. PERS Safety Ac(justment1SFUSD PERS Adjustment 23. TOTAL, OTHER REVENUE LIMIT ITEMS

California Dept of Education SACS Financial Reporting Software - 2008.1.0 File: rl-d (Rev 0310712008)

5,539.58 1 5,791.58

DEFICIT CALCULATION 0082

(Sum Lines 18 and 22, minus Lines 19 through 21)

Page I of 2

252.00

5,791.58

73,216,808.321 76,735,423.73

0281

0284

0060 0287 0288 01 95

0205,0654

Printed: 611 012008 11 :26 AM

329.00

6,120.58

- - -

1.00000

73,216,808.32

22,578.00 0.00 0.00

607,333.00 0.00

(584,755.00)l (449,932.00)

0.94643

72,624,707.08

20,214.00 0.00 0.00

470,146.00 O.Oo /

72,632,053.32 1 72,174,775.08 24. TOTAL REVENUE LIMIT (Sum Lines 17 and 23) 0088



Revenue Limit Summary 01 61242 0000000

Form RL

Principal APPt.

Software 2007-08 2008-09 Data ID Estimated Actuals Budget

REVENLIE I-IMIT PORTION OF LOCAL SOLIRCES 18,859,811 .OO 18,859,811 00

0078 0.00 0.00 0079 0.00 0.00 0124 0.00 0.00

(Sum Lines 25 through 27, minus Line 28) 01 26 18,859,811 .OO 18,859,811 .OO 30. Charter School General Purpose Block Grant Offset

(Unified Districts Only) 0293 0.00 0.00 31. STATE AID PORTION OF REVENUE LlMlT

(Sum Line 24, minus Lines 29 and 30. If negatrve, then zero) 01 11 53,772,242.32 53,314,964 08

LlMlT (Sum Lines 31 and 41) (This amount should agree with Object 801 1)

California Dept of Education SACS Financial Reporting Software - 2008.1.0 File: rl-d (Rev 03/07/2008)

OTHER NON REVENUE LlMlT ITEMS (Should be recorded in Object 831 1 beginning in 2007-08)

Page 2 of 2

45. Core Academic Program 46. California High School Exit Exam 47. Pupil Promotion and Retention and Low STAR Score

Programs 48. Apprenticeship Funding 49. Community Day School Additional Funding

Printed: 611 012008 1 1 :26 AM

9001 9002

9003 9006 9007

307,573.00 1 256,113.00 383,846.001 387,600.00

61,200.00

36,204.00

67,728.00

27,318.00


July 1 Budget (Single Adoption) 2007-08 Estimated Actuals

SUMMARY OF INTERFUND ACTIVITIES FOR ALL FUNDS

01 61242 0000000 Form SlAA

Expenditure Detail Other SourcedUses Delail Fund Reconciliation

09 CHARTER SCHOOLS SPECIAL REVENUE FUND Expenditure Detail Olher SourceslUses Detail Fund Reconciliation

11 ADULT EDUCATION FUND Expenditure Detail Other SourcssIUses Detail Fund Recondliation

12 CHILD DEVELOPMENT FUND Expenditure Delail Olher SourceslUses Detail Fund Reconciliation

13 CAFETERIA SPECIAL REVENUE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation

14 DEFERRED MAINTENANCE FUND Expenditure Detail Other Sources/Uses Detail Fund Rewnuliation

15 PUPIL TRANSPORTATION EQUIPMENT FUND Expenditure Detail Other SourcedUses Detail Fund Rewncilialion

17 SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY Expenditure Detail Other Sourcesluses Detail Fund Reconciliation

18 SCHOOL BUS EMISSIONS REDUCTION FUND Expenditure Detail Other SourcedUses Detail Fund Reconciliation

19 FOUNDATION SPECIAL REVENUE FUND Expenditure Detail Other SourcedUses Detail Fund Reconciliation

20 SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS Expanditure Detail Other SourcedUses Detaii Fund Reconcil~ation

21 BUILDING FUND Expendblurs Delail Other SourcesIUses Detail Fund Reconcilial~on

25 CAPITAL FACILITIES FUND Expenditure Detail Other SourceslUses Detail Fund Reconciliation

30 STATE SCHOOL BUILDING LEASEPURCHASE FUND Expenditure Detail Other SoumdUses Delail Fund Reconcilialion

35 COUNTY SCHOOL FACILITIES FUND Expenditure Detail Other So~r~esIUses Detail Fund Reconctl~at~on

10 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS Expendltura Detail Other SourcesIUses Detaii Fund Reconciliation

48 CAP PROJ FUND FOR BLENDED COMPONENT UNITS Expenditure Detail Other SourcesIUses Dslaii Fund Reconciliation

51 BOND INTEREST AND REDEMPTION FUND Expenditure Detail Other SourceslUses Datail Fund Reconciliation

52 DEBT SVC FUND FOR BLENDED COMPONENT UNITS Expenditure Detail Other SourceslUses Detail Fund Reconciliation

53 TAX OVERRIDE FUND Expenditure Delail Other SourwdUses Detail Fund Reconciliation

56 DEBT SERVICE FUND Expenditure Detail Other SourceslUses Detail Fund Recondliation

57 FOUNDATION PERMANENT FUND Expenditure Detaii Other SourcedUses Detail Fund Reconciliation

61 CAFETERIA ENTERPRISE FUND Expenditure Detail Other SoumslUses Detaii Fund Rewncilialion

62 CHARTER SCHOOLS ENTERPRISE FUND

California Dept of Education SACS Financial Reporting Software - 20081.0 File: siaa (Rev 01/25/2008) Printed: W1012008 11:26 AM




01 612420000000 Form SlAA

Expenditure Dotall Other SourcesIUses Detail Fund Reconciliation

56 WAREHOUSE REVOLVING FUND Expenditure Detail Other SourcedUses Detail Fund Rewnuliation

67 SELF-INSURANCE FUND Expenditurn Detail Other SourcsdUses Detail Fund Rewnclliation

71 RETIREE BENEFIT FUND Expenditure Detail Other SoutceslUses Detail Fund Reconciliation

73 FOUNDATION PRIVATE-PURPOSE TRUST FUND Expenditurn Detail Other SourceslUses Detail Fund Reconciliation

76 WARRANTIPASS-THROUGH FUND Expenditurn Detail Other SourcedUses Detail Fund Reconciliation

95 STUDENT BODY FUND

California Dept of Education SACS Financial Reporting Solbare - 2008.1.0 File: slaa (Rev 01/25/2008) Printed: 8/1012008 11 :26 AM

Nsw Havsn Unified Alamsda County



01 612420000000 Form SlAB

Expenditure Detail Other SourcedUsss Detail Fund Reconciliation

09 CHARTER SCHOOLS SPECIAL REVENUE FUND Expenditure Detail Other SourcedUsss Deta~l Fund Rewnciliation

11 ADULT EDUCATION FUND Expenditure Detail Other SourceslUsss Datail Fund Rewnciliation

12 CHILD DEVELOPMENT FUND Expenditure Detail Other SourceslUses Detail Fund Reconciliation

13 CAFETERIA SPECIAL REVENUE FUND Expenditure Detail Other SourceslUses Detail Fund Reconciliation

14 DEFERRED MAINTENANCE FUND Expenditure Detail Other SourceslUses Detail Fund Reconciliation

15 PUPIL TRANSPORTATION EQUIPMENT FUND Expenditurn Detail Other Sourceduses Detail Fund Reconciliation

17 SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUT Expenditure Detail Other SourcedUses Detail Fund Rewnciliation

18 SCHOOL BUS EMISSIONS REDUCTION FUND Expenditure Detail Other SourceslUses Detail Fund Reconcil~ation

19 FOUNDATION SPECIAL REVENUE FUND Expendlture Detail Other SourcedUses Detail Fund Reconcillallon

20 SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFI Expend~ture Detail Other SourcesIUses Detail Fund Reconc~llatlon

21 BUILDING FUND Expenditure Detail Other SourceslUses Detail Fund Reconciliation

25 CAPITAL FACILITIES FUND Expenditure Detail Other SourwdUses Detall Fund Rawnciliation

30 STATE SCHOOL BUiLDlNG LEASEPURCHASE FUND Expenditure Detail Other SourceslUses Detall Fund Reconciliation

35 COUNTY SCHOOL FACILITIES FUND Expend~ture Detall Other SourceslUses Detail Fund Reconciliation

40 SPECIAL RESERVE FUND FOR CAPlTALOUTlAY PROJECTS Expenditure Detail Other SourcedUses Detail Fund Reconciliation

48 CAP PRW FUND FOR BLENDED COMPONENT UNlT Expenditure Detail Other SourceslUses Detell Fund Rewnciliation

51 BOND INTEREST AND REDEMPTION FUND Expenditure Detail Other SourceslUses Detail Fund Reconc~lial~on

52 DEBT SVC FUND FOR BLENDED COMPONENT UNlT Expend~ture Detall Other SourceslUses Detail Fund Reconciliation

53 TAX OVERRIDE FUND Expenditure Detall Other SourceslUses Detail Fund Reconcil~ation

56 DEBT SERVICE FUND Expendllure Deta~l Other SourceslUses Delall Fund Reconciliat~on

57 FOUNDATION PERMANENT FUND Expenddture Detali Other SourcedUses Detail Fund Reconciliation

61 CAFETERIA ENTERPRISE FUND Expenditure Detail Other SourcedUses Detall Fund Rewnciliation

62 CHARTER SCHOOLS ENTERPRISE FUND

California Depl of Education SACS Financial Reporilng Software - 2008 1 0 File' slab (Rev 02/27/2008)




01 61242 0000000 Form SlAB

Expandlture Detail Other SourcndUses Detail Fund Rewncil~ation

66 WAREHOUSE REVOLVING FUND Expenditure Detail Other SourcnslUses Detail Fund Raconcfljation

67 SELF-INSURANCE FUND Expenditure Detail Other S o u r c s s l U ~ ~ r Detail Fund Rsconciliat~on

71 RETIREE BENEFIT FUND Expenditure Detail Other SourcesIUses Detail Fund Reconciliet~on

73 FOUNDATION PRIVATE-PURPOSE TRUST FUND Expenditure Detail Other SourcedUses Detail Fund Rewndiiation

76 WARRANTIPASS-THROUGH FUND Expenditure Detail Other SourceslUses Detail Fund Reconciliation

95 STUDENT BODY FUND

California Dept of Educptlon SACS Financial Reporting Sonware - 2008 1 0 File: siab (Rev 02/27/2008) Printed: 6/10/2008 11:26 AM



GENERAL FUND Current Expense Formulahlinimum Classroom Compensation

01 61242 0000000 Form CEA

Note 1 - In Column 2, report expenditures for the following programs: Nonagency (Goals 7100-7199), Community Services (Goal 8100), Food Services (Function 3700), Fringe Benefits for Retired Persons (Objects 3701-3702). and Facilities Acquisition & Construction (Function 8500).

PART I - CURRENT EXPENSE FORMULA

1000 - Certificated Salaries

2000 - Classified Salaries

3000 - Employee Benefits (Excluding 3800)

4000 - Books, Supplies Equip Replace. (6500)

5000 - Services. . . & (7300) Direct Support

Note 2 - In Column 4, report expenditures for: Transportation (Function 3600), Lottery Expenditures (Resource 1 loo), Special Education Students in Nonpublic Schools (Function 1180), 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.

If an amount (even zero) is entered in any row of Column 4b or in Line 13b, the form uses only the values in Column 4b and Line 13b rather than the values in Column 4a and Line 13a.

~ ~ t ~ l E~~~~~~ for Year (I)

63,867,931 .OO

15,507,504.83

15,419,557.72

5,550,662.66

9,247,816.95 TOTAL

PART Ill: DEFICIENCY AMOUNT

EDP No.

301

31 1

321

331

341 108.220.275.81

EDF No. PART II: MINIMUM CLASSROOM COMPENSATION (Instruction, Functions 1000-1999)

California Dept of Education SACS Financial Reporting Software - 2008.1.0 File: cea (Rev 02/27/2008)

Reductions (See Note I )

(2)

300,118.00

235,689.61

754,045.03

68.41 9.31

14,925.40

Object

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.

Page 1 of 1

365

1. TeacherSalariesasPerE.C.41011 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Salaries of Instructional Aides Per E.C. 41 01 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. STRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. PERS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. OASDl - Regular, Medicare and Alternative. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. Health 8 Welfare Benefits (E.C. 41372)

(Include Health. Dental. Vision. Pharmaceutical, and AnnuityPlans) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7. Unemploymentlnsurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. Workers' Compensation Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. OPEB, Active Employees (E.C. 41372). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. OtherBenefits(E.C.22310) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1. Minimum percentage required (60% elementary. 55% unified, 50% high). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Percentage spent by this district (Part II, Line 15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Percentage below the minimum (Part Ill. Line 1 minus Line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . 4. District's Current Expense of Education after reductions in columns 4a or 4b (Part I, EDP 369). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Printed: 6/10/2008 11:27 AM

EDP No.

303

313

323

333

343

1100 2100

3101 & 3102 3201 & 3202 3301 & 3302

3401 & 3402 3501 & 3502 3601 & 3602 3751 & 3752 3901 & 3902

55.00% 67.68%

0.00% 97,762,303.51

TOTAL

Current Expense of Education (Col I - Col2)

(3)

63,567,813.00

15,271,815.22

14,665,512.69

5,482,243.35

9,232.891.55

11. SUBTOTAL Salaries and Benefits (Sum Lines 1 - 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , , . . . . . . . . . . 12. Less: Teacher and lnstructional Aide Salaries and

BenefitsdeductedinColumn2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13a. Less: Teacher and Instructional Aide Salaries and

Benefits (other than Lottery) deducted in Column 4a (Extracted). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b. Less: Teacher and lnstructional Aide Salaries and

Benefits (other than Lottery) deducted in Column 4b (Overrides)'. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. TOTAL SALARIES AND BENEFITS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. Percent of Current Cost of Education Expended for Classroom

Compensation (EDP 397 divided by EDP 369) Line 15 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16. District is exempt from E.C. 41372 because it meets the provisions underE.C.41374.(Ifexempt.enter'X') . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

97,762,303.51

EDP No.

305

315

325

335

345 369

66,247,378.76

0.00

82,892.00

66,164,486.76

67.68%

395

396

396 397

Reductions (Extracted) (See Note 2)

(4a)

2,465,148.30

1,235,729.65

631,040.92

2,838,986.02

3,287,067.41

Reductions (Overrides)' (See Note 2)

(4 b) EDP No.

307

317

327

337

347

Current Expense- Part II

(Col 3 - Col4) (5)

61,102,664.70

14,036,085.57

14,034,471.77

2,643,257.33

5,945,824.14

EDP No.

309

319

329

339

349



GENERAL FUND Current Expense FormulalMinimum Classroom Compensation

01 61242 0000000 Form CEB

4000 - Books, Supplies

5000 -Services. . . 8 7300 - Indirect Costs 8.082.426.20 341 1 15,425.40 1 343 8,067,000.80 345 2,356,332.40 347

EDP No.

309

Note 1 - In Column 2, report expenditures for the following programs: Nonagency (Goals 7100-7199), Community Services (Goal 8100). Food Services (Function 3700), Fringe Benefits for Retired Persons (Objects 3701-3702). and Facilities Acquisition 8 Construction (Function 8500).

Note 2 - In Column 4, report expenditures for: Transportation (Function 3600). Lottery Expenditures (Resource IIOO), Special Education Students in Nonpublic Schools (Function 1180), 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.

EDP No.

If an amount (even zero) is entered in any row of Column 4b or in Line 13b, the form uses only the values in Column 4b and Line 13b rather than the values in Column 4a and Line 13a.

Current Expense- Part II

(Col3 - Col4) (5)

Current Expense of Education (Col I - Col2)

(3)

, 60,945,050.47

PART I - CURRENT EXPENSE FORMULA

1000 - Certificated Salaries 307 58,593,15747

Reductions (See Note I )

(2)

207,418.00

PART Ill: DEFICIENCY AMOUNT

EDP No.

305

EDP No.

303

Total Expense for Year

( I ) 1

61,152,468.47

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 1

EDP No.

301

c PART II: MINIMUM CLASSROOM COMPENSATION (Instruction, Functions 1000-1999

Reductions (Extracted) (See Note 2)

(4a)

2,351,893.00

EDP

1. TeacherSalariesasPerE.C.41011 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Salaries of Instructional Aides Per E.C. 41 01 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. STRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. PERS 5. OASDl - Regular, Medicare and Alternative. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. Health 8 Welfare Benefits (E.C. 41372)

(Include Health. Dental, Vision, Pharmaceutical, and AnnuityPlans) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7. Unemploymentlnsuran ce...................................................................,,.,.,,,,.., 8. Workers'CompensationInsurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. OPEB, Active Employees (E.C. 41 372). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , 10. OtherBenefits(E.C.22310) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15. Deficiency Amount (Part Ill, Line 3 times Line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .I 0.00 1 1

Reductions (Overrides)' (See Note 2)

(4b)

51,518,436.47 3,500,182.00 4,144,103.00

448,640.00 1,074,151.00 ,

821,070.00 27,660.00

1,156,463.00 0.00

808,551.00 63,499,256.47

0.00

1100 2100

3101 8 3102 3201 B 3202 3301 B 3302

3401 B 3402 3501 8 3502 3601 B 3602 3751 B 3752 3901 B 3902

Benefits (other than Lottery) deducted in Column 4a (Extracted). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b. Less: Teacher and lnstructional Aide Salaries and

Minimum percentage required (60% elementary, 55% unified, 50% high). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . 1 minus Line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

reductions in columns 4a or 4b (Part I, EDP 369). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

California Dept of Education SACS Financial Reporting Software - 2008.1.0

No. 375 380 382 383 384

385 390 392

393 395 11. SUBTOTAL Salaries and Benefits (Sum Lines 1 - 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , , , , . . . , , . . . . , , .

12. Less: Teacher and lnstructional Aide Salaries and BenefitsdeductedinColumn2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13a. Less: Teacher and lnstructional Aide Salaries and

Benefits (other than Lottery) deducted in Column 4b (Overrides).. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , , . . . . 14. TOTAL SALARIES AND BENEFITS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . 15. Percent of Current Cost of Education Expended for Classroom

Compensation (EDP 397 divided by EDP 369) Line 15 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16. District is exempt from E.C. 41 372 because it meets the provisions underE.C.41374.(Ifexempt,enter'X) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

File: ceb (Rev 02/27/2008)

55.00% 67.84% 0.00%

93,599,232.17

Page 1 of 1

.

63,499,256.47

67.84%

,

Printed: 611 012008 11 :27 AM

396 397

New Haven Unified School District Annual Budget Comparison Adopted - Estimated Actuals

Total General Fund

DESCRIPTION

REVENUES: Revenue Limit Federal Revenue Other State Revenue Other Local Revenue Total Revenues

Object Code Range

Adopted Budget June 2007

200708

First lnterim December 2007

2007-2008

Second lnterim Report March 2008 2007-2008

Estimated Actuals June 2008 2007-2008

Restricted 1 Total $4.293.656 1 $73,543.288

Unrestricted I Restricted I Total $69,450.176 1 $4,271,666 1 $73,721,842

EXPENDITURES: Certificated Wages Classified Wages Employee Benefits Books li Supplies Other Operating Expenses Capital Outlay Other Outgo +7439 Direct SupporVlndirect Cost Total Expenditures

I Excess (Deficiency) Of Revenues Over Expenses Before Other Sources

OTHER FINANCING SOURCES: lnterfund Transfers In lnterfund Transfers Out Other Sources Other Uses

I Contributions to Restricted Pgs Total Sources

I NET INCREASE (DECREASE) IN FUND BALANCE

FUND BALANCE Budgeted Beginning Fund Balance Adjustments for Unaudited Actuals ~ u d i t AdjustmentslRestatements

Adjusted Beginning Fund Balance Ending Fund Balance

COMPONENTS OF FUND BALANCE Resewed Amounts (revolving) Other, Prepaid Legally Restricted

Site Carry Over Total Components 3% Economic Uncertainty Resewe in Excess of 3% Reserve for Strategic Planning Reserve for Salaw Increases

Undesignated Fund Balance

July 1 Budget (Single Adoption) New Haven Unifled General Fund 01 612420000000 Alameda County Unrestricted and Restricted Form 01

Expenditures by Object


Total Fund Total Fund % Din Object 1 Unrestricted Restricted col. A + B Restricted col. D + E Column

Description Resource Codes Codes (A) (8) (C) (E) (F) C L F

A. REVENUES

I 1) Revenue Limit Sources

2) Federal Revenue 8100-8299

3) Other State Revenue

4) Other Local Revenue 8600-8799

5 ) T A L . REVENUES 78,240.077.40 29,520.704.18 107,760,781.58 77,332,192.41 103,864,048 85 -3.8%

B. EXPENDITURES

1) Certificated Salaries

2) Classified Salaries

3) Employee Benefits

4) Books and Supplies 4000-4999

5) Services and Other Operating Expenditures

6) Capital Outlay 6000-8999 1 30,59770 190.724.87 1 221,32257 20,000.00 248.734.53 268,734.53 21 4%

7) Other Outgo (excluding Transfers of indirecV Direct Support Costs)

8) Transfers of IndirecVDirect Support Costs

9) TOTAL EXPENDITURES

C. EXCESS (DEFICIENCY) OF REVENUES

538,462.44) -87.6%

1) Interfund Transfers a) Transfers In

b) Transfers Out 32,000.00 590.423.00 1 622,423.00 -0.6%

Cailfornia Dept of Education SACS Financial Reporting Sottware - 2008.1.0 File: fund-a (Rev 04/01/2008)

2) Other Sources/Uses a) Sources 8930-8979 1 :::: b) Uses 7630-7699

3) Contributions 8980-8999 (7,264,256351

4) TOTAL, OTHER FINANCING SOURCESIUSES 1 (7,103,721.05)

Printed: 611012008 933 AM

I 0.00

0.00 0.00 0.00 0.00 0.0%

7,264,256.35

6,164,256.35

E. NET INCREASE (DECREASE) IN FUND I

BALANCE (C t D4)

F. FUND BALANCE, RESERVES 1

July 1 Budget (Single Adoption) New Haven Unified General Fund 01 612420000WO Alameda County Unreslrined and Restricted Form 01


1) Beg~nning Fund Balance a) As of July 1 - Unaudited

Object Descripti~n Resource Codes Codes

b) Audit Adjustments

200748 Estimated Actuals 2008-09 Budpet

Total Fund Total Fund K Diff Unnstricted Restricted col. A + B Unrestricted Restricted col. D + E Column

(A) (B) (C) (D) (El (F) C a F

c) As of July 1 -Audited (Fla + Flb)

d) Other Restatements

e) Adjusted Beginning Balance (F lc + Fld)

2) Ending Balance, June 30 (E + Fle)

Components of Ending Fund Balance a) Reserve for

Revolving Cash

Stores

Prepaid Expenditures

All Others

General Reserve

Legally Restricted Balance

b) Designated Amounts Designated for Economic Uncerlainties

Designated for the Unrealized Gains of Investments and Cash in County Treasury

Other Designations Reserve for Salary lnueases 0000

c) Undesigneted Amount

d) Unappropriated Amount

0.00 1 0.00 857 315.00 New 1500 , 1 0.00 1 857,315.00 I +______________ 857,315.W

California Dept of Education SACS Financial Reporling Sobare - 2008.1.0 File: fund-a (Rev 04/01/2008) Printed: 6/10/2W8 933 AM

July 1 Budget (Single Adoption) New Haven Un~f~ed General Fund 01 612420000000 Alameda County Unreslncted and Reslncted Form 01



I) Cash a) ~n County Treasury 9 1 1 0 0001

Object Description Resource Codes Coder

G. ASSETS

Total Fund Total Fund Diff Unrestricted Restricted col. A + q Unrestticted Restricted col. D + E Column

(A) (81 (c) (Dl (E) (F] C L F

4) Due from Grantor Government 9290 1 0.00 0.00 1 0.00

1) Fair Value Adjustment to Cash in County Treasury 9111

b) in Banks 9120

c) in Revolving Fund 9130

d) wlth Fiscal Agent 9135

e) collections awaiting deposit 9140

2) Investments 9150

1) Accounts Payable 9500 0.00 1 0.00 1 0 00

0 00

0.00

0.00

0.00

0.00

0.00

5) Due from Other Funds 9310

6) Stores 9320

7) Prepaid Expenditures 9330

8) Other Current Assets 9340

9) Flxed Assets 9400

10) TOTAL. ASSETS

H. LIABILITIES

2) Due to Grantor Governments 9590 /- 0.00 1 0.00 0.00

0.00

0.00

0.00

0.00

0.00

0.00

3) Accounts Receivable 9200

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

3) Due to Other Funds 9610

4) Current Loans 9640

5) Deferred Revenue 9650

6) Long-Term Liabilities 9660

7) TOTAL. LIABILITIES

I. FUND EQUITY

California Dept of Education SACS Flnanclal Reporting Software - 2008.1 0 File, fund-a (Rev 04/01/2008)

0.00

0.00

0.00

0.00

0.00

0.00

Ending Fund Balance. June 30 (G10 - H7)

Pnnted: 8H012008 9:33 AM

0.00

0 00

0.00

0 00

0.00

0.00 0.00

0 00

I

0.00

0.00

0.00

0.00

0 00 0.00

0.00

0.00

0.00

0.00

0.00

0 00


Description Resource Codes

REVENUE LIMIT SOURCES

July 1 Budget (Single Adoption) General Fund 01 612420000000

Unrestlicted and Restricted Form 01 Expenditures by Object

Pnnc~pal Apportionment State Aid - Current Year

Object Codes

Charter Schools General Purpose Entitlement - State Ald


Total Fund Total Fund *h Diff Unrertrlcted Restricted col. A + B Unrestricted Restricted col. D + E Column

(A) (6) (C) (Dl (El (F) C & F

i

State Aid - Prior Years

Tax Relief Subventions Homeowners' Exemptions

T~mber Yield Tax

Other Subventions/ln-Ueu Taxes

County 8 District Taxes Secured Roll Taxes

Unsecured Roll Taxes

Pnor Years' Taxes

Supplemental Taxes

Education Revenue Augmentation Fund (ERAF)

Community Redevelopment Funds (SB 6171699/1992)

Penalties and Interest from Delinquent Revenue Limit Taxes

Mlswllaneous Funds (EC 41604) Royalties and Bonuses

Other In-L~eu Taxes

Less: Non-Revenue Limit (50%) Adjustment

Subtotal, Revenue Limit Sources ._

Revenue Limlt Transfers

Unrestricted Revenue Llmlt Transfers - Current Year 0000

Continuation Education ADA Trensfer 2200

Community Day Schools Transfer 2430

Special Education ADA Transfer 6500

All Other Revenue Limit Transfers - Current Year All Other

PERS Reduction Transfer

Transfers to Challer Schools In Lleu of Property Taxes

Property Taxes Transfers

Revenue Limit Transfers - Prior Years

TOTAL, REVENUE LIMIT SOURCES -. - - - .- - -.

FEDERAL REVENUE

Maintenance and Operations

Special Education Entitlement

Special Education Discretionav Grants

Child Nutrition Programs

Forest Reserve Funds

Flood Control Funds

Wildlife Reserve Funds

FEMA

Interagency Contracts Between LEAS

Pass-Through Revenues from Federal Sources

3000-3299. 4000- 4139. 4201-4215.

NCLBIIASA 4610.5510

Vocational and Applied Technology Education 350C-3699

Safe and Drug Free Schools 37OC-3799

JTPA I WIA 5600-5625

Other Federal Revenue All Other

TOTAL, F E D E M V E N U E ~- .

Callfomla Dept of Education SACS Financial Reporting Software - 2008.1.0 File fund-a (Rev 04/01/2006)



Unrestricted and Restricted 01 612420000000

Farm 01 Expenditures by Object


Description Resource Codes

OTHERSTATEREVENUE

Object Codes

Other State Apportionments Supplemental Instruction Programs Current Year

Total Fund Total Fund % Diff Unmstricted Restricted col. A + B Unrestricted Restricted col. D + E Column

B (A1 ( I . (C1 (Dl (E) ( F I C a F

Prior Years

Community Day School Additional Funding Current Year

Prior Years

ROCIP Ent~tlement Current Year

Prior Years

Special Education Master Plan Current Year 6500

6500

7140

7230

7260-7265

7090-7091

7240

All Other

All Other

Prior Years

Gifted and Talented Puplls

Home-t*School Transportation

School lmprovement Program

Economic impact Aid

Spec. Ed. Transportation

All Other State Apportionments - Current Year

Ail Other State Apportionments - Prior Years

Year Round School lncenbve

Class Size Reduction. K-3

Class Size Reduction, Grade Nine

Charter Schools Categorical Block Grant

Chlid Nutrition Programs

Mandated Costs Reimbursements

Loliery - Unrestricted and Instructional Materials

Tax Relief Subventions Restricted Levies -Other

Homeowners' Exemptions

Other Subventlons/ln-Lleu Taxes

Pass-Through Revenues from State Sources

Arts and Music Block Grant

Miller Unruh Reading Program

Supplemental School Counseling Program

Instructional Matenals

Staff Development

Tenlh Grade Counseling

Educational Technology Assistance Grants

School Based Coordination Program

Drug/Alcohol~Tobacco Funds

Healthy Start

Class Size Reduction Facil~ties

Pupil Retention Block Grant

School Community Violence Prevention Grant

Teacher Credentialing Block Grant

Profess~onai Development Block Grant

Targeted instruct~onal Improvement Block Grant

School and Library lmprovement Block Grant 7395

7400

All Other

Quality Education Investment Act

All Other State Revenue

TOTAL, OTHER STATE REVENUE

Callfomla Dept of Education SACS Financial Reporting Software - 2008 1.0 File: fund-a (Rev 04/01/2008) Printed: 6/10/2006 933 AM



Unrestricted and Restricted Expenditures by Object

Other Local Revenue County and District Taxes

Object Description Resource Codes Codes

OTHER LOCAL REVENUE

Other Restricted Levles Secured Roll

Unsecured Roll

Prior Years' Taxes

Supplemental Taxes

Non-Ad Valorem Taxes Parcel Taxes

Other


Total Fund Total Fund % Diff Unrestricted Restricted col. A + B Unrestricted Restricted col. D + E Column

(A) (61 (C) (D ) (E) IF) C 6 F

Community Redevelopment Funds Not Subject to RL Deduction

Penalties and Interest from Delinquent Non-Revenue Limit Taxes

Sales Sale of EquipmentlSupplies

Sale of Publ~cat~ons

Food Service Sales

All Other Sales

Leases and Rentals

Interest

Net Increase (Dacrease) in the Fair Value of Investments

Fees and Contracts

Non-Resident Students

Transpollation Faes Fmm Individuals

Transpollation Servlces

Interagency Services

MitigationIDeveloper Fees

All Other Fees and Contracts

Other Local Revenue Plus: Misc Funds Non-Revenue

Limit (50%) Adjustment

Pass-Through Revenues Fmm Local Sources

All Other Local Revenue

Tu~tion

All Other Transfers In

Transfers of Appollionments Special Education SELPA Transfers

From Districts or Challer Schools

From County Offices

From JPAs

ROCIP Transfers From Districts or Challer Schools

From County Offices

From JPAs

Other Transfers of Apportionments From Districts or Charter Schools

From County Off~ces

From JPAs

All Other Transfers In fmm All Others

TOTAL, OTHER LOCAL REVENUE

7230.7240

All Other

All Other

All Other

All Other

Callfomla Dept of Education SACS Financial Repolling Sohvare - 2008 1.0 File- fund-a (Rev 0410112008) Printed: 6H012008 9 33 AM

New Haven Unlfled Alameda County


Unrestricted and Restricted ExDendltures bv Obiect

01 612420000000 Form 01

C 2007-08 Estimated Actuals 2008-09 Budget

Ced~flcaled Teachers' Salaries 1100 44,046,047 12 9,638.714.46 53,684.761.56 43,446.444.47 6.713.261.00 j 52,161.725 47 -2 6%

Cert~f~cated Pupil Support Salaries 1200 2,246,622.00 1,197,560.49 3,444,402.49

Certificated Supervisors' and Administrators' Salaries

Other Certificated Salaries 1900 87.112.00 1.185.356.53 1,272,468.53

TOTAL. CERTIFICATED SALARIES - ..-.

CLASSIFIED SALARIES


CERTIFICATED SALARIES

Total Fund Total Fund % Din Unrestricted Restricted col. A + B Unrestricted Restricted col. D + E Column

(A] (B 1 (C) (Dl (El (F) C 8 F

I !

STRS

PERS

OASDI/MedicarelAllemative

Health and Welfare Benefits

Unemployment Insurance

Workers' Compensation

OPEB, Allocated

OPEB, Active Employees

PERS Reduction

Classified Instructional Salaries 2100

Classified Suppod Salaries 2200

Class~f~ed Supervisors' and Administrators' Salaries 2300

Clerical. Technical and Onlce Salaries 2400

Other Classified Salanes 2900

Other Employee Benefits

TOTAL, EMPLOYEE BENEFITS

BOOKS AND SUPPLIES

TOTAL. CLASSIFIED SALARIES 7,721,061.70 7.786.423.13 15,507,504.83 6,998,612.00

EMPLOYEE BENEFITS

175,099.00

2,814,386.70

720.535.37

3,368,853.73

622,226.90

Subagreements for Services

Travel and Conferences

Dues and Memberships

Insurance

Operations and Housekeeping Services

4,206,773.00

2,234,344.76

419,590.00

592.057.01

333,656.34

Approved Textbooks and Core Cumcula Materials 4100 4,83900

Rentals. Leases. Repairs, and Noncapitalized Improvements

1,065.150.99

781.592.64

2,426,950.49

353.593.09

0.00

4,627,287.21

Books and Other Reference Materials 4200

Materials and Supplies 4300

Noncapitallzed Equipment 4400

Food 4700

TOTAL. BOOKS AND SUPPLIES -- .- -

SERVICES AND OTHER OPERATING EXPENDITURES

Transfers of Direct Costs

4,361,672.00 143,052.00

5,048,71148 2,364,046.00

1,140.125.37 566,142.00

3.980.910.74 3,325,511.00

955,885 24 597,659.00

32,069.64

844.791.78

40,675.03

0.00 - .. -

922,375.45

Transfers of Direct Costs - Interfund

1,069,98999 9,261.00

Profess~onal/Consult~ng Servlces and Operating Expenditures

3,357.130.00

2,147.427.00

297,649.00

491,274_00

305,717.00

Communications

3,500,182.00 -20.1%

4,511.475.00 -106%

865.791.00 -24 1%

3,816,785.00 -4.1%

903,576.00 -5.5%

708,066.23

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES - - --

61 3,662.28 30.041.00

3,271,742.27 976,406.37

394.268.12 61,039 00

0.00 0 00

5,549,662.66 1,076,747.37_

717,327.23 -33.0%

California Dept of Education SACS Financial Reporting Soflware - 2008 1.0 File: fund-a (Rev 04/01/2008)

389,051 66

--. 2,511,147.07

150,206.27

0.00

-- 3,758,473.23

419,092.66 -48.5%

3,467,553 44 6.6%

211,247.27 -46 4%

0 0 0 00%

4,835,220 60 -12.9%


July I Budget (Single Adoption) General Fund

Unrestdcted and Restricted Expenditures by Object

01 612420000000 Form 01


1 Total Fund Total Fund Diff

CAPITAL OUTLAY

Land

Land Improvements

Buildings and lmpmvements of Buildings 6200 1 .. 0.00 / 0.00 0.00 0.00 0.00 0.0%

Books and Media for New Schwl Libraries or Major Expansion of School Libraries

Equipment 6400

Equ~pmenl Replacement 6500

TOTAL. CAPITAL OUTLAY

OTHER OUTGO (excludlng Transfers of IndirecUDirect Suppoti Costs)

Tu~t~on Tu~t~on for lnstwctlon Under Inlerd~slnct Attendance Agreements 000 00%

State Specla1 Schools 7130 0 00 000 00%

Tu~t~on Excess Costs, andlor Deflc~l Payments Payments to Dlstncts or Charter Schools 7141 0 00 0 0 0 1 000 00%

I I

Payments to JPAs 7143 1 0.00 1 00.0 1 0.00 0.00 0 00 0 00 0 0%

Payments lo County Offices 7142

Transfers of Pass-Through Revenues To Dlstncts or Charter Schools 0 00 0 0%

TO County offices

To JPAs 7213

Spec~al Educat~on SELPA Transfers of Apportionments To D~stncts or Charter Schools 6500 7221 0 00 0 00 000 00%

0.00 1 0.00 ~ 0 00 0.00 1 0.00 1 0.00 0 0%

To County Offices

To JPAs

ROCIP Transfsrs of Apportionments To D~slricls or Charter Schools 6350.6360

To County Off~cas 6350.6360

To JPAs 6350.6360 7223

Other Transfers of Apportionments All Other 7221-7223 0.00 0 0% I

AII Other Transfers 7281-7283 C- 0.00 0.00 / 0.00 0.0%

Debt Service Debt Service - Interest

Other Debt Service - Principal 7439 0.00 -100.0%

TOTAL. OTHER OUTGO (excludlngTransfers of IndirectlD~rect Support Costs)

TRANSFERS OF INDlRECTlDlRECT SUPPORT COSTS

All Other Transfers Out to All Others 7299

Transfers of Indirect Costs 968.219.00

Transfers of Direct Support Costs

Transfers of Indirect Costs - Interfund

Transfers of Direct Support Costs - Interfund 7380

TOTAL, TRANSFERS OF INDIRECTIDIRECT SUPPORT COSTS

66,152.68

California Dept of Education SACS Financial Reporting Software - 2008.1.0 File: fund-a (Rev 04101RW8)

TOTAL. EXPENDITURES . .- - ---

Printed: 8llOROO8 9.33AM

I I 0.66

73,584,438 92

66,153.54 65,407.00

38,535,005 38

0.00 / 65,407 00 -1 1%

112,119,444 30 71,276,637 16 I 33.125.874 11 / 704,402,511 29 -6 9%

INTERFUND TRANSFERS IN I I I I

July 1 Budget (Single Adoption) New Haven Unified General Fund 01 612420000000 Aiameda County Unrestricted and Resbicted Form 01



INTERFUND TRANSFERS

From: Bond Interest and Redemption Fund

Other Authorized Interfund Transfers In

0.001 8914 , , o.oo

, , 0.Wi

0 0 0 0 . 0 0 ~ , 0.00 0.0Yo.

8919 187,415.30 1,590 423.00 1 777,838.30 12,606.00 1.990.423.00 2,003,029.00 12.7%

(a) TOTAL, INTERFUND TRANSFERS IN 196,535.30 1 590,423.00 1,786 958.30 12,606.00 1 1,990,423 00 2.003 029.00 12.1% I

2007-08 Estimated Actualr 2008-09 Budget

Total Fund Total Fund % Diff Unrestricted Restricted col. A + q Unrestricted Restricted col. D + E Column

(A1 (8) ('2 (0) iE) (F) C B F

From: Special Reserve Fund 8912 9,120.00 1 0.00

INTERFUND TRANSFERS OUT I

I

To: Child Development Fund 7611 L. 0 0 0 L 0.00 0.00 0.00 1 0.00 0 0%

I 9,120.00 0.00

To: Special Reserve Fund 7612 ) 36.000.00 000 36,000 W 32,000.00 0.00 1 32.000.00 -111%

0.00 -100.0%

To: State School Building Fund/ County School Facilities Fund

To. Deferred Maintenance Fund

To: Cafeteria Fund

Other Authorized Intetlund Transfers Out

(b) TOTAL, INTERFUND TRANSFERS OUT k 6 , 0 0 0 . 0 0 1 590.423.00 626,423.00 32,000.00 590,423.00 I 622.423.00 -0.6%

OTHER SOURCESIUSES

SOURCES

State Apportionments Emergency Apportionments

Proceeds I I I I I Proceeds from SaleILease- Purchase of LandIBuildings

Other Sources

Transfers from Funds of LapsedlReorganizea LEAS

Long-Term Debt Pmceeds Proceeds from Certificates Of Participation

Proceeds from Capital Leases

Proceeds from Lease Revenue Bonds

All Other Finanung Sources

(c) TOTAL. SOURCES 0.00 0.00 1 0.00 0.00 0.0% I

USES I I I Transfers of Funds from Lapsed/Reorganized LEAS

All Other Financing Uses 7899 i 0.00 0.00 000 0.00 1 000 0.00 O.OO/o.

Contributions from Unrestricted Revenues

Contributions from Restricted Revenues

Categorical Education Block Grant Transfers

Categorical Flexibility Transfers per Budget Act Secbon 12.40 8998 . 0 0 0 0.0%

(e) TOTAL. CONTRIBUTIONS (0.05) _ New

(d) TOTAL. USE&,--_- r 0.00 1 0.00 1 0.00 0.00 1 000

CONTRIBUTIONS

0.00 0.0%

I

California Dept of Education SACS Finanual Reporting Software - 2008.1.0 File: fund-a (Rev 04/01/2008)

TOTAL, OTHER FINANCING SOURCESIUSES I

( a - b + c - d + e ) (7,103,721.05)

Page 9 Printed: 6llOROO8 9 3 3 AM

8,264,256.35 1,160,535.30 (5,462,813.05) 6,843.419.00 1,380,605.95 19.0%



Exhibit: Legally Restricted Balance Detail (Object 9740) 01 61242 0000000

Form 01

2007-08 2008-09 Resource Description Estimated Actuals Budget

Class Size Reduction, Grade Nine

NCLB: Title I, Part A, Basic Grants Low-Income and Neglected

NCLB: Title IV, Part A, Drug-Free Schools

Other Federal

Community-Based English Tutoring

English Language Acquisition Program, Teacher Training 8 Student

Calif. Public School Library Act of 1998

School Safety 8 Violence Prevention, Grades 8-12

Special Education

Arts and Music Block Grant

Arts, Music, and Physical Education Supplies and Equipment

CAHSEE Intensive Instruction and Services

CAHSEE Individual Intervention Materials

Supplemental School Counseling Program

Economic Impact Aid: Limited English Proficiency (LEP)

Gifted 8 Talented Education (GATE)

lnstructional Materials Realignment, IMFRP (AB 1781)

lnstructional Materials: English Language Learners

Transportation: Home to School

Transportation: Special Education (Severely DisabledlOrthopedicaIly

California Peer Assistance 8 Review Program for Teacher (CPARP)

Pupil Retention Block Grant

Teacher Credentialing Block Grant

Professional Development Block Grant

School and Library Improvement Block Grant

Discretionary Block Grant - School Site

Discretionary Block Grant - School District

Instructional Materials, Library Materials and Education Technology

Ongoing 8 Major Maintenance Account (RMA: Education Code Secti

Other Local

Total, Legally Restricted Balance 3,973,607.57 4,223,008.56

California Dept of Education SACS Financial Reporting Software - 2008.1.0 File: fund-a (Rev 0311 512007) Printed: 611012008 9:08 AM


July 1 Budget (Single Adoption) Adult Education Fund

Expenditures by Object 01 612420000000

Form 11

Description Resource Codes Object Codes

1 F. FUND BALANCE, RESERVES

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)

1) Beginning Fund Balance a) As of July 1 - Unaudited



(142,539.71)

I c) As of July 1 -Audited (Fla t Fib) 415,576.33 1 273.036.62 1 -34.3%

2008-09 Budqet

d) Other Restatements 0.00 1

Percent Difference

(183,670.00) 28.9%

e) Adjusted Beginning Balance (Flc + Fld)


Revolving Cash

415.576.33 1 273,036.62 1 -34.3%

I 2) Ending Balance. June 30 (E + Fle)

Stores

273,036.62 1 89,366.62 1 - 673K~


All Others

General Reserve

Legally Restricted Balance b) Designated Amounts


I Designated for Economic Uncertainties 9770 0.00 1 0.00 1 0.0%

1 Other Designations 9780

I d) Unappropriated Amount 9790 1 0.00 1

273,036.62 1 89,366.62 1 -67.3%

1 c) Undesignated Amount 9790

California Deot of Education

0.00

SACS ~(nancial Reporting Software - 2008.1.0 File: fund-b (Rev 04M912008) Page 2 Printed: 6/10/2008 9:26 AM



Expenditures by Object 01 61242 0000000

Form 11

I I ) Fair Value Adjustment to Cash in County Treasury


G. ASSETS 1) Cash

a) in County Treasury 91 10

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

H. LIABILITIES

1) Accounts Payable

2) Due to Grantor Governments

3) Due to Other Funds

4) Current Loans

5) Deferred Revenue

6) Long-Term Liabilities

Percent Difference


0.00

2008-09 Budqet

I Ending Fund Balance, June 30 I

7) TOTAL, LIABILITIES

I. FUND EQUITY

California Depl of Education SACS Financial Reporting Software - 2008.1.0 File. fund-b (Rev 04/09/2008)

0.00

Page 3




Form 11

I FEDERAL REVENUE I I I I Description Resource Codes Object Codes

NCLB I IASA


Interagency Contracts Between LEAS 8285

Vocational and Applied Technology Education 3500-3699 8290 I 1:B1 1::: I 0.0% Safe and Drug Free Schools 3700-3799 8290 0.0%

JTPA I WIA 5600-5625 8290 0.00 0.00 0.0%

2008-09 Budget

0.00

Other State Apportionments Adult Education

Current Year

Percent Difference

Other Federal Revenue All Other 8290

TOTAL,FEDERALREVENUE

OTHER STATE REVENUE

0.00 0.0%

498.506.00

498,506.00

Prior Years 6390 8319

I All Other State Apportionments - Prior Years All Other 8319 0.00 1 0.00 1 O.O%~ I I I

162,482.00 1 0.00 1 -100.0%

All Other State Apportionments - Current Year All Other 831 1

390.350.00 1 390,350.00

0.00 1 0.00 1 0.0%1

1

1 TOTAL, OTHER STATE REVENUE 1,396,991.00 1 1,281,541.00 1 -8.3% 1

-21.7% 1 -21.7%

1

All Other State Revenue 8590

California Dept of Education SACS Financial Reporting Sofhvare - 2008.1.0 File: fund-b (Rev 04/09/2008)

0.00 0.00 0.0%




Form 11

Other Local Revenue I I I I

Description Resource Codes Obiect Codes

OTHER LOCAL REVENUE

Sales Sale of EquipmenffSupplies

1 Leases and Rentals 8650 0.00 1 0.00 1


Interest

1 Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 1 0.00 1 I I

2008-09 Budget

Fees and Contracts Adult Education Fees

Percent Difference

Other Local Revenue I I I I 1 Interagency Services 8677 I

0.00 1 0.00 / 0.0%

California Dept of Education SACS Financial Reporting Sofware - 2008.10 File: fund-b (Rev 04/09/2008) Printed: 6/10/2008 9:26 AM

All Other Local Revenue 8699 I 0.00 0.00

0.00

85,000.00

1,756,891.00

Tuition 8710


TOTAL, REVENUES

0.0%

0.0%

16.5%

-10.7%

0.00

72,972.00

1,968,469.00




Form 11



Certificated Teachers' Salaries 1100


1 Certificated Pupil Support Salaries 1200

944,048.00

0.00 1 0.00 1 0.0%1 I I

Certificated Supervisors' and Administrators' Salaries 1300

2008-09 Budget

Other Certificated Salaries 1900

Percent Difference

I I 949,678.00

204,665.00

TOTAL, CERTIFICATED SALARIES

CLASSIFIED SALARIES

0.6%

0.00

Classified Instructional Salaries 21 00

Classified Support Salaries 2200

Classified Supervisors' and Administrators' Salaries 2300

Clerical, Technical and Oftice Salaries 2400

Other Classified Salaries 2900

TOTAL, CLASSIFIED SALARIES

EMPLOYEE BENEFITS

I I 207,829.00

0.00 1 0.0%

1,148.713.00

STRS 3101-3102

PERS 3201-3202

OASDIIMedicarelAlternative 3301-3302

Health and Welfare Benefits 3401-3402

Unemployment Insurance 3501-3502

Workers' Compensation 3601-3602

OPEB, Allocated 3701 -3702

OPEB, Active Employees 3751 -3752

PERS Reduction 3801 -3802

Other Employee Benefits 3901-3902


BOOKS AND SUPPLIES

California Dept of Education SACS Financial Reporting Sofhvare - 2008.1.0 File: fund-b (Rev 04/09/2008)

1.5%

500.00

77,157.00

0.00

109,051.00

50,117.00

236,825.00

Approved Textbooks and Core Curricula Materials 41 00



Noncapitalized Equipment 4400

TOTAL, BOOKS AND SUPPLIES

Printed: 6/10/2008 9:26 AM

1,157,507.00

89,124.00

33,790.00

0.8%

500.00

60,161.00

0.00

106,562.00

51,651.00

218,874.00

0.00

9,166.63

99,732.55

16,744.00

125,643.1 8

0.0%

-22.0%

0.0%

-2.3%

3.1%

-7.6%

96,567.00 1

18,284.00

8.4%

-45.9%

94,090.00 0.4%

0.00

6,960.00

60,234.00

1 1,000.00

78,194.00

66,396.00

726.00

27.140.53

3,520.00

0.00

10,237.00

12,490.00

0.0% 1

-24.1 %

-39.6%

-34.3%

-37.8%,

58,313.00 -12.2%

337,513.53

700.00

29,250.00

3,672.00

0.00

5,133.00

10,593.00

31 6,953.00

-3.6%

7.8%

4.3%

0.0%

-49.9%

-15.2%

-6.1%




Form 11



I Travel and Conferences

Subagreements for Services 5100 1 0.00


0.00 1 0.0%

Dues and Memberships 5300 ' 1,050.00

2008-09 Budget

1,050.00 1

Operations and Housekeeping Services 5500 1 57,195.00 1 55.063.00

Percent Difference

-3.7%

Rentals. Leases. Repairs, and Noncapitalized Improvements 5600 33,323.00 1 26,454.00 1 -20.6%

1 Transfers of Direct Costs 5710

ProfessionallConsulting Services and Operating Expenditures

0.00 1 0.00 1

Transfers of Direct Costs - Interfund 5750 4,749.00 1 1,100.00 1 -76.8%

1 TOTAL. SERVICES AND OTHER OPERATING EXPENDITURES 182.438.00 1 103,973.00 1 -43.0%

Communications 5900

Tuition

4,500.00

Land 6100

Land Improvements 6170

Buildings and Improvements of Buildings 6200

Equipment 6400

Equipment Replacement 6500

TOTAL, CAPITAL OUTLAY

OTHER OUTGO (excluding Transfers of IndirecVDirect Support Costs)

Tuition, Excess Costs, andlor Deficit Payments Payments to Districts or Chatter Schools

Payments to County Ofices

4,500.00

0.00

0.00

8,000.00

7,000.00

0.00

15,000.00

Payments to JPAs

Debt Service

0.0%

Debt Service - Interest

Other Debt Service - Principal

0.00

0.00

6,000.00

5,000.00

0.00

11,000.00

0.0% 1 0.0%

-25.0%

-28.6%

0.0%

-26.7%

California Dept of Education SACS Financial Reporting Software - 2008.1.0 F~le: fund-b (Rev 04/09/2008)

1 TOTAL, OTHER OUTGO (excluding Transfers of indirectlDirect Support Costs)

Printed: 6/10/2008 9:26 AM

0.00 1 0.00 1 0.0% 1




Form 11

California Dept of Education SACS Financial Reporting Software - 2008.1 0 File fund-b (Rev 0410912008)


TRANSFERS OF INDIRECTIDIRECT SUPPORT COSTS

Transfers of Indirect Costs - Interfund 7350

Transfers of Direct Support Costs 7370

Transfers of Direct Support Costs - lnterfund 7380

TOTAL, TRANSFERS OF INDlRECTlDlRECT SUPPORT COSTS

Printed: 611012008 9:26 AM


64,876.00

0.00

0.00

64,876.00

2008-09 Budget

54,060.00

54,060.00

Percent Difference

-16.7%

-16.7%




Form 11

1 INTERFUND TRANSFERS IN I I I I


INTERFUNDTRANSFERS

To: State School Building Fund1 County School Facilities Fund


Other Authorized Interfund Transfers In 8919

(a) TOTAL, INTERFUND TRANSFERS IN

INTERFUND TRANSFERS OUT

2008-09 Budget

0.00

0.00

Other Authorized Interfund Transfers Out 7619

SOURCES I I I I

Percent Difference

0.00 1 0.00 1 0.0%

(b) TOTAL, INTERFUND TRANSFERS OUT

OTHER SOURCESIUSES

Other Sources

0.00

0.00

Transfers from Funds of LapsedlReorganized LEAS

Long-Term Debt Proceeds

Proceeds from Certificates of Partici~ation

0.0%

0.0%

0.00 0.00

Proceeds from Capital Leases 8972

1 (c) TOTAL, SOURCES 0.00 1 0.00 1 0.0% I I I

0.0%

All Other Financing Sources 8979

1 USES

0.00 1 0.00

0.00 1 0.00 1 0.0% 1

Transfers of Funds from LapsedlReorganized LEAS

0.0%

All Other Financing Uses 7699 0.00 0.00

CONTRIBUTIONS

1 Contributions from Unrestricted Revenues 8980

TOTAL, OTHER FINANCING SOURCESIUSES ( a - b + c - d + e )

0.00 1 0.00 1

Contributions from Restricted Revenues 8990

Categorical Education Block Grant Transfers 8995

(e) TOTAL, CONTRIBUTIONS

Callfomia Dept of Education SACS Financial RepoAng Software - 2008.1.0 File: fund-b (Rev 04/09/2008) Printed: 6/10/2008 9:26 AM

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%


July 1 Budget (Single Adoption) Child Development Fund Expenditures by Object

01 61242 0000000 Form 12


A. REVENUES



1) Revenue Limit Sources 801 0-8099

2) Federal Revenue 81 00-8299

3) Other State Revenue 8300-8599 1


5 ) TOTAL. REVENUES

B. EXPENDITURES



4) Books and Supplies

0.00

0.00

2,005,623.00

12,606.00

2.018,229.00


2008-09 Budget

6) Capital Outlay

Percent Difference

0.00

0.00

2,005,623.00

12,606.00

2,018.229.00

7) Other Outgo (excluding Transfers of IndirecffDirect Support Costs)

0.0%

0.0%

0.0%

0.0%

0.0%

1 8) Transfers of IndirecffDirect Support Costs 7300-7399 I 61.731.00 1 61,731.00 1

( 9) TOTAL, EXPENDITURES 2,005.623.00 1 2,005,623.00 1 0.0%


C. EXCESS (DEFICIENCY) OF REVENUES OVEREXPENDITURESBEFOREOTHER FINANCING SOURCES AND USES (A5 - 69)

D. OTHER FINANCING SOURCESIUSES

b) Transfers Out 7600-7629 12,606.00 1 12,606.00 1 I

2) Other SourceslUses a) Sources

12,606.00

I b) Uses

1 3) Contributions 8980-8999 0.00 1 0.00 1 I

12.606.00 1 0.0%

California Dept of Education SACS Financial Reporting Software - 2008.1.0 File: fund-b (Rev 04/09/2008)

4) TOTAL, OTHER FINANCING SOURCESIUSES

Printed: 611 012008 9:26 AM

(1 2.606.00) (12,606.00)1 0.0%



01 61242 0000000 Form 12

Califomla Dept 01 Education SACS F~nancial Reporting Software - 2008.1.0 File: fund-b (Rev 04/09/2008)



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 (F la + F l b)

d) Other Restatements 9795


Printed. 6/10/2008 9:26 AM

Percent Difference

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%


0.00

0.00

0.00

0.00

0.00

0.00



Revolving Cash 971 1

Stores 9712

Prepaid Expenditures 9713

All Others 9719

General R e s e ~ e 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

2008-09 Budget

0.00

0.00

0.00

0.00

0.00

0.00

d) Unappropriated Amount 9790 0.00



01612420000000 Form 12

G. ASSETS 1) Cash

a) in County Treasury


1) Fair Value Adjustment to Cash in County Treasury 9111 M

b) in Banks

c) in Revolving Fund




2) Investments

3) Accounts Receivable



6) Stores


2008-09 Budget

1) Accounts Payable


Percent Difference


9) Fixed Assets 9400

10) TOTAL, ASSETS

H. LIABILITIES

0.00

0.00

Endina Fund Balance. June 30 I I





California Depl of Education SACS Financial Reporting Software - 2008 1 0 File: fund-b (Rev 04/09/2008)

0.00

0.00


I. FUND EQUITY



01612420000000 Form 12


FEDERAL REVENUE

Child Nutrition Programs

Child Development Apportionments

Child Nutrition Programs 8220

Interagency Contracts Between LEAS 8285

Other Federal Revenue 8290

TOTAL, FEDERAL REVENUE

OTHERSTATEREVENUE

Pass-Through Revenues from State Sources


1 State Preschool

0.00

0.00

0.00

0.00

All Other State Revenue All Other 8590 44,464.00 1 44,464.00 /

2008-09 Budget

Percent Difference

0.00

0.00

0.00

0.00

Other Local Revenue

0.0%

0.0%

0.0%

0.0%


OTHER LOCAL REVENUE

Sales Sale of EquipmentlSupplies

1 Food Service Sales

2,005,623.00

Interest

Net Increase (Decrease) in the Fair Value of Investments

2,005,623.00

Fees and Contracts 1 1 1 1

0.0%

Child Development Parent Fees



Other Local Revenue

1 All Other Local Revenue 8699


0.00 ( 0.00 1 0°%1

All Other Transfers In from All Others 8799


Printed: 6HOIZW8 9:26 AM

0.00

12,606.00

0.00

12,606.00

0.0%

0.0% I



01 61242 0000000 Form 12



Certificated Teachers' Salaries 1 1 00

1 Certificated Supervisors' and Administrators' Salaries 1300 0.00 1 0.00 1 I I I


Certificated Pupil Support Salaries 1200

0.00

2008-09 Budget

0.00 1 0.00


Percent Difference

0.00

0.0%


CLASSIFIED SALARIES

0.0%

0.00

Classified Instructional Salaries 21 00



Clerical, Technical and Office Salaries 2400



EMPLOYEE BENEFITS

0.00

STRS 3101-3102

PERS 3201 -3202

OASDllMedicarelAlternative 3301-3302

Health and Welfare Benefits 3401 -3402


Workers' Compensation 3601 -3602

OPEB. Allocated 3701-3702

OPEB, Active Employees 3751-3752

PERS Reduction 3801-3802



BOOKS AND SUPPLIES

California Dept of Education SACS Financial Reporting Sofhvare - 2008.1.0 Flle: fund-b (Rev 04/09/2008)

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

Approved Textbooks and Core Curricula Materials 41 00




Food 4700


Page 5 Printed: 611012008 9:26 AM

0.0%

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%


July 1 Budget (Single Adopt ion) Child Development Fund Expenditures by Object

01 612420000000 Form 12




Insurance


Rentals, Leases, Repairs, and Noncapitalized Improvements


Transfers of Direct Costs - lnterfund




I Communications


Land

Land lmprovernents

Buildings and Improvements of Buildings

Equipment

Equipment Replacement

2008-09 Budget

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES

CAPITAL OUTLAY

Percent Difference

1 Other Transfers Out I I I I

1,943,892.00


OTHER OUTGO (excluding Transfers of IndirectlDirect Support Costs)

TRANSFERS OF INDIRECTIDIRECT SUPPORT COSTS I I I I

1,943,892.00

0.00


Debt Service

Debt Service - Interest 7438

Other Debt Service - Principal 7439

TOTAL, OTHER OUTGO (excluding Transfers of indirect1Direct Support Costs)

0.0%

Calrfomla Dept of Educat~on SACS Financial Reporl~ng Sofhvare - 2008 1 0 F~le. fund-b (Rev 04/09/2008)

0.00

0.00

0.00

0.00

0.00

Transfers of Indirect Costs - lnterfund 7350




0.0%

0.00

0.00

0.00

0.00

61,731.00

0.00

0.00

61,731 .OO

0.0%

0.0%

0.0%

0.0%

61,731 .OO

61,731.00

0.0%

0.0%



01 61242 0000000 Form 12

I INTERFUND TRANSFERS IN I I I I


INTERFUND TRANSFERS


From: General Fund 891 1



INTERFUNDTRANSFERSOUT


SOURCES

2008-09 Budget

0.00

0.00

0.00

12,606.00 1 12,606.00 1 0.0%


OTHER SOURCESIUSES

Other Sources

Percent Difference

Transfers from Funds of LapsedlReorganized LEAs

0.00

0.00

0.00

12,606.00


Proceeds from Certificates of Participation

0.0%

0.0%

0.0%


12,606.00 0.0%

Transfers of Funds from LapsedlReorganized LEAs

I All Other Financing Sources 8979

I All Other Financing Uses

0.00 1 0.00 1 0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues

Contributions from Restricted Revenues

Categorical Education Block Grant Transfers


Categorical Flexibility Transfers per Budget Act Section 12.40 8998

California Dept of Education SACS Financial Reporting Software - 2008.1.0 Flie: fund-b (Rev 04/09/2008)

0.00 1 0.00 1 0.0%


July 1 Budget (Single Adoption) Cafeteria Special Revenue Fund


Form 13


A. REVENUES ' Percent Difference

2007-08 ' 2008-09

1) Revenue Limit Sources 8010-8099 1 0.00

1) Certificated Salaries 1000-1999

Estimated Actuals

1 0.00

1,535,628.47

94,170.00

2,153,739.00

3,783.537.47


3) Other State Revenue 8300-8599


5) TOTAL, REVENUES

B. EXPENDITURES

2) Classified Salaries 2000-2999

3) Employee Benefits 3000-3999


5) Services and Other Operating Expenditures 5000-5999

7) Other Outgo (excluding Transfers of IndirecUDirect support Costs)

Budqet

0.0%

1.3%

-26.7%]

13.9%

7.0%

1,515,824.91

128,401.26

1,890,816.71

3,535,042.88

0.00

6) Capital Outlay 6000-6999

8) Transfers of IndirecUDirect Support Costs 7300-7399 129.591.75 1 176,977.88 1 36.6%

1,445,699.22

588,214.71

1,327,605.09

114,407.38

127,723.12 1 71,260.00 1 -442% I

0.00 0.0%

1,395,408.00

566,973.00

1,400.727.00

172,192.50

' 9) TOTAL, EXPENDITURES

D. OTHER FINANCING SOURCESIUSES I I 1

-3.5%

-3.6%

5.5%

50.5%

3,733,241.27 1 3.783.538.38 1 1.3%

C. EXCESS (DEFICIENCY) OF REVENUES OVEREXPENDITURESEEFOREOTHER FINANCING SOURCES AND USES (AS - B9)


1 b) Transfers Out

(198,198.39)


3) Contributions

(0.91)

1 4) TOTAL, OTHER FINANCING SOURCESIUSES 0.00 1 0.00 1 0.0% 1

-100.0%

California Dept of Education SACS Financial Reporting Software - 2008.1.0 F~lw fund-b (Rev 04/09/2008) Printed: 611012008 9:27 AM




Form 13

E. NET INCREASE (DECREASE) IN FUND


I F. FUND BALANCE. RESERVES 1 I I 1) Beginning Fund Balance

a) As of July 1 - Unaudited




2008-09 Budqet


Percent Difference


2) Ending Balance, June 30 (E + F le )


Revolving Cash

Stores

I Prepaid Expenditures

I General Reserve



I Designated for Economic Uncertainties 9770

I Other Designations

0.00 1 0.00 1 0.0%

c) Undesignated Amount

1 d) Unappropriated Amount 9790 1 0.00 1

California Dept of Education SACS Finanual Repofling Software - 2008.1.0 File: fund-b (Rev 04/0912008) Printed: 611012008 9:27 AM




Form 13

G. ASSETS 1) Cash



1 I ) Fair Value Adjustment to Cash in County Treasury M b) in Banks H


1 C) in Revolving Fund 9130 +


2008-09 Budget

1 e) colMions awaiting deposit

Percent Difference

2) Investments 9150 H I 3) Accounts Receivable 9200 M


4) Current Loans

4) Due from Grantor Government 9290


6) Stores 9320




10) TOTAL. ASSETS

H. LIABILITIES

1) Accounts Payable 9500

2) Due to Grantor Governments 9590

5) Deferred Revenue


0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

I Ending Fund Balance, June 30 1 I


I. FUND EQUITY

Califomla Dept of Education SACS Financial Reporting Software - 2008.1.0 File. fund-b (Rev 04/09/2008)

0.00

Page 3




Form 13

3escription Resource Codes Object Codes

REVENUE LIMIT SOURCES

Revenue Limit Transfers

Unrestricted Revenue Limit Transfers - Current Year 0000 8091

All Other Revenue Limit Transfers - Current Year All Other 8091

Revenue Limit Transfers - Prior Years 8099

TOTAL, REVENUE LIMIT SOURCES

FEDERAL REVENUE




OTHERSTATEREVENUE

Sales Sale of EquipmenVSupplies




OTHER LOCAL REVENUE

Other Local Revenue

Food Service Sales


0.00

0.00

0.00

0.00

1,515,824.91

0.00

1,515,824.91

Leases and Rentals

Interest

128,401.26

0.00

128,401.26


Fees and Contracts

2008-09 Budget

0.00

0.00

0.00

0.00

1,535,628.47

0.00

1,535,628.47


Other Local Revenue

Percent Difference

0.0%

0.0%

0.0%

0.0%

1.3%

0.0%

1.3%1

94,170.00

0.00

94.170.00

All Other Local Revenue 8699 1 24,680.00 1 22,000.00 1 -10.9%

-26.7%

0.0%

-26.7%

1 TOTAL, OTHER LOCAL REVENUE 1,890,816.71 1 2,153,739.00 1 139X~

California Dept of Education SACS Financial Reporting Software - 2008.1.0 F~le. fund-b (Rev 04/09/2008) Printed: 6/10/2008 9:27 AM



Expenditures by Object 01612420000000

Form 13

I CERTIFICATED SALARIES 1 1 I 1 Description Resource Codes Object Codes





CLASSIFIED SALARIES

STRS

PERS

OASDIIMedicarelAlternative



Clerical. Technical and Office Salaries 2400



IMPLOYEE BENEFITS



2008-09 Budqet

0.00

0.00

0.00


OPEB, Allocated

OPEB, Active Employees

PERS Reduction

Percent Difference

1,158,290.13

228,340.00

59,069.09

0.00

1,445,699.22



BOOKS AND SUPPLIES

0.00

0.00

0.00

0.0%

0.0%

0.0%

1,106,939.00

228,693.00

59,776.00

0.00

1,395,408.00


-4.4%

0.2%

1.2%

0.0%

-3.5%




Food 4700


Printed: 6/10/2008 9:27 AM

0.00

72,842.86

9,088.00

1,245,674.23

1,327,605.09

0.00

88,287.13

1,388.00

1,311,051.87

1,400,727.00

0.0%

21.2%

-84.7%

5.2%

5.5%



Expenditures by Object 01 61 242 0000000

Form 13

California Dept of Education SACS F~nancial Reporting Sofhvare - 2008 1.0 File: fund-b (Rev 04/09/2008)


Subagreements for Services 5100

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 5710

Transfers of Direct Costs - Interfund 5750

ProfessionallConsulting Services and Operating Expenditures 5800

Communications 5900

TOTAL. SERVICES AND OTHER OPERATING EXPENDITURES

CAPITAL OUTLAY


Equipment 6400




Debt Service



TOTAL, OTHER OUTGO (excluding Transfers of indirecVDirect Support Costs)


Transfers of Indirect Costs - Interfund 7350


Transfers of Direct Support Costs - Interfund 7380


TOTAL. EXPENDITURES

2007-08

0.00

2,554.33

0.00

0.00

52,462.97

36,100.28

0.00

(1 8,414.50)

39.761.39

1,942.91

114,407.38

0.00

127,723.1 2

0.00

127,723.1 2

0.00

0.00

0.00

129,591.75

0.00

0.00

129,591.75

3,733.241.27

2008-09

0.00

3,658.00

0.00

0.00

58,232.00

69,808.00

0.00

(1 1,533.50)

49,207.00

2,821 .OO

172,192.50

0.00

65,952.00

5,308.00

71,260.00

0.00

0.00

0.00

176,977.88

176,977.88

3,783,538.38

0.0%

43.2%

0.0%

0.0%

11.0%

93.4%

0.0%

-37.4%

23.8%

45.2%

50.5%

0.0%

-48.4%

New

-44.2%

0.0%

0.0%

0.0%

36.6%

36.6%

1.3%




Form 13

/ INTERFUND TRANSFERS IN


INTERFUNDTRANSFERS

Percent Difference 1 2007-08

Estimated Actuals

1 Other Authorized Interfund Transfers Out 7619 0.00 1 0.00 1

2008-09 Budget

(b) TOTAL, INTERFUND TRANSFERS OUT 0.0%

OTHER SOURCESIUSES

From: General Fund 8916

Other Authorized lnterfund Transfers In 8919

SOURCES

(a) TOTAL, INTERFUND TRANSFERS IN 0.0%


0.00

0.00

0.00

0.00

0.0%

0.0%

Other Sources

Transfers from Funds of LapsedlReorganized LEAS 8965




(c) TOTAL, SOURCES

USES

Transfers of Funds from LapsedlReorganized LEAS 7651

All Other Financing Uses 7699

(d) TOTAL, USES

CONTRIBUTIONS

TOTAL, OTHER FINANCING SOURCESIUSES 1 ( a - b + c - d + e )

Contributions from Unrestricted Revenues 8980



Categorical Flexibility Transfers per Budget Act Section 12.40 8998



0.00

0.00

0.00

0.00

0.00

0.00

Page 7

0.00 1

0.00

0.00

0.00

0.00

Printed: 6/10/2008 9:27 AM

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.00 1 0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

Deferred Maintenance (Fund 14)

New Haven Unified A l a m e d a County

July 1 Budget (Single Adoption) Deferred Maintenance Fund


Form 14

California Dept of Education SACS Financial Reporting Software - 2008.1.0 File: fund-b (Rev 0410912W8)

1

Printed: 6/1012008 9:27 AM


A. REVENUES





5) TOTAL, REVENUES

B. EXPENDITURES

1) Certificated Salaries 1000-1 999






7) Other Outgo (excluding Transfers of IndirecVDirect 71 00-7299, Support Costs) 7400-7499

8) Transfers of IndirecVDirect Support Costs 7300-7399

9) TOTAL, EXPENDITURES

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (AS - B9)


I ) Interfund Transfers a) Transfers In 8900-8929

b) Transfers Out 7600-7629

2) Other SourceslUses a) Sources 8930-8979

b) Uses 7630-7699

3) Contributions 8980-8999

. 4) TOTAL, OTHER FINANCING SOURCESIUSES


0.00

0.00

537,816.00

15,644.73

553,460.73

0.00

157,926.00

84,122.68

12,412.95

968,865.27

69,000.00

0.00

0.00

1,292,326.90

(738,866.17)

590,423.00

0.00

0.00

0.00

0.00

590.423.00

2008-09 Budget

0.00

0.00

0.00

15,255.00

15,255.00

0.00

158,596.00

82,333.00

9,023.22

324,376.00

32,550.00

0.00

0.00

606,878.22

(591,623.22)

590,423.00

0.00

0.00

0.00

0.00

590,423.00

Percent Difference

0.0%

0.0%

-100.0%

-2.5%

-97.2%

0.0%

0.4%

-2.1%

-27.3%

-66.5%

-52.8%

0.0%

0.0%

-53.0%

-19.9%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%




Form 14







c) As of July 1 -Audited (Fla + F l b)





Revolving Cash 9711

Stores 9712


All Others 9719

General Reserve 9730






d l Unappropriated Amount 9790


(148,443.17)

822,719.58

0.00

822,719.58

0.00

822,719.58

674,276.41

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

674,276.41

0.00

2008-09 Budget

(1,200.22)

674,276.41

0.00

674,276.41

Percent Difference

-99.2%

-18.0%

0.0%

-18.0%

0.00

674,276.41

673,076.1 9

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

673,076.19

0.00

0.0%

-18.0%

-0.2%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

-0.2%




Form 14




G. ASSETS 1) Cash

a) in County Treasury 9110


9) Fixed Assets 9400 +--i

b) in Banks 91 20

c) in Revolving Fund 91 30

d) with Fiscal Agent 9135


2) Investments 9150




6) Stores 9320


0.00

0.00

10) TOTAL, ASSETS

H. LIABILITIES

1 Ending Fund Balance. June 30 I I

2008-09 Budget

0.00






Percent Difference

0.00

0.00

0.00




. FUND EQUITY




Form 14

California Dept of Education SACS Finandal Reporting Sothvare - 2008.1.0 File: fund-b (Rev 04/09/2008)


OTHERSTATEREVENUE

Deferred Maintenance Allowance 8540



OTHER LOCAL REVENUE

Other Local Revenue

Sales Sale of EquipmentISupplies 863 1

Interest 8660

Net Increase (Decrease) in the Fair Value of Investments 8662

Other Local Revenue

All Other Local Revenue 8699



TOTAL, REVENUES


0.00

537,816.00

0.00

15.644.73

0.00

0.00

0.00

15,644.73

553,460.73

2008-09 Budget

0

0.00

0.00

0.00

15.255.00

0.00

0.00

0.00

15,255.00

15,255.00

Percent Difference

-100.0%

0.0%

-100.0%

0.0%

-2.5%

0.0%

0.0%

0.0%

-2.5%

-97.2%




Form 14

California Dept of Education SACS Financial Reporting Software - 2008 1.0 File: fund-b (Rev 04/09/2008)


CLASSIFIED SALARIES




EMPLOYEE BENEFITS

STRS 3101-3102

PERS 3201 -3202


Health and Welfare Benefits 3401-3402

Unemployment Insurance 3501 -3502





Other Employee Benefits 3901 -3902


BOOKS AND SUPPLIES





Printed: 6/10/2008 9:27 AM


157,926.00

0.00

157,926.00

0.00

14,628.00

13,856.69

17,497.59

93.00

3,687.40

1,200.00

0.00

5,848.00

27,312.00

84,122.68

0.00

12,412.95

0.00

12,412.95

2008-09 Budget

158,596.00

0.00

158,596.00

0.00

14,952.00

13,775.00 1

17,166.00

93.00

3.868.00

1,200.00

0.00

4,797.00

26,482.00

82,333.00

0.00

9,023.22

0.00

9,023.22

Percent Difference

0.4%

0.0%

0.4%

0.0%

2.2%

-0.6%

-1.9%

0.0%

4.9%

0.0%

0.0%

-18.0%

-3.0%

-2.1 %

0.0%

-27.3%

0.0%

-27.3%




Form 14



Subagreements for Services 5100


1 Travel and Conferences 5200


Transfers of Direct Costs - lntetfund

0.00

0.00 1 0.00 1 Rentals, Leases, Repairs, and Noncapitalized Improvements 5600

I ProfessionallConsulting Services and Operating Expenditures

2008-09 Budget

0.00 1 0.0%

968,865.27 1 324,376.00 1 -66.5%

Percent Difference

Land lmprovements

Buildings and lmprovements of Buildings

Equipment

Equipment Replacement


CAPITAL OUTLAY

Debt Service

Debt Service - Interest

Other Debt Service - Principal

968,865.27


OTHER OUTGO (excluding Transfers of IndirectIDirect Support Costs)

TOTAL, OTHER OUTGO (excluding Transfers of indirectIDirect Support Costs) 0.00 0.00


324,376.00

69.000.00

California Dept of Education SACS Financial Reporting Software - 2008.1.0 Flle: fund-b (Rev 0410912008)

-66.5%

1 Transfers of Direct Support Costs 7370


Printed: 611012008 9:27 AM

32,550.00 -52.8%

I

0.00

0.00 0.00 0.0%




Form 14

Callfomla Dept of Education SACS Flnanc~al Report~np Soflware - 2008 1 0 Flle: fund-b (Rev 04/09/2008) Pnnted: 6/10/2008 9.27 AM

Percent Difference

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

O.O%,

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%


INTERFUNDTRANSFERS

INTERFUND TRANSFERS IN

From: General, Special Reserve, 8 Building Funds 8915






OTHER SOURCESIUSES

SOURCES

Other Sources





(c) TOTAL, SOURCES

USES



(d) TOTAL, USES

CONTRIBUTIONS







590.423.00

0.00

590,423.00

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

590,423.00

2008-09 Budget

590,423.00

0.00

590.423.00 I

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

590,423.00

New Haven Unified Alarneda County

July 1 Budget (Single Adoption) Special Reserve Fund for Other Than Capital Outlay Projects


Form 17

California Depl of Education SACS Financial Reporting Software - 2008.1.0 File: fund-b (Rev 0410912008)


A. REVENUES





5) TOTAL. REVENUES

B. EXPENDITURES

1) Certificated Salaries 1000-1 999






7) Other Outgo (excluding Transfers of IndirectlDirect 71 00-7299, Support Costs) 7400-7499

8) Transfers of IndirectlDirect Support Costs 7300-7399


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (AS - 69)


1) Interfund Transfers a) Transfers In 8900-8929



b) Uses 7630-7699



Printed: 611012008 9:28 AM


0.00

0.00

0.00

3.00

3.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

3.00

36,000.00

9,120.00

0.00

0.00

0.00

26,880.00

2008-09 B u d ~ e t

0.00

0.00

0.00

3.00

3.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

3.00

32,000.00

0.00

0.00

0.00

0.00

32,000.00

Percent Difference

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%

-11.1%

-100.0%

0.0%

0.0%

0.0%

19.0%


July 1 Budget (Single Adoption) Special Reserve Fund for Other Than Capital Outlay Pro jec ts

Expenditures by Ob jec t 01 61242 0000000

Form 17






I C) As of July 1 -Audited (Fla + Flb)


26,883.00

/ d) Other Restatements 9795 1 0.00 1 0.00 1

e) Adjusted Beginning Balance (F lc + Fld)

2008-09 Budget

32,003.00


Percent Difference

19.0%


Revolving Cash

Stores

I Prepaid Expenditures 9713 0.00 1 0.00 1

I General Reserve


Designated for Economic Uncertainties


Other Designations 9780 256,617.28 1 288,620.28 1 12.5%

I c) Undesignated Amount 9790


0.00 1 d) Unappropriated Amount 9790 1

Printed: 6/10/2008 9:28 AM

1 0.00 1




Form 17

I 1) Fair Value Adjustment to Cash in County Treasury


G. ASSETS 1) Cash


b) in Banks

1 c) in Revolving Fund 9130 M


0.00


1 e) collections awaiting deposit M

2008-09 Budget

2) Investments

9150 H

Percent Difference

1 3) Accounts Receivable 9200 M


1 5) Due from Other Funds M 6) Stores

1 7) Prepaid Expenditures 9330 M



1 H. LIABILITIES I I 10) TOTAL, ASSETS

1) Accounts Payable



4) Current Loans

5) Deferred Revenue


0.00

1 Ending Fund Balance. June 30 1


I. FUND EQUITY

California Depl of Educalion SACS Financial Reporting Software - 2008.1.0 File: fund-b (Rev 04/09/2008)

0.00

Pnnled: 6/10R008 9:28 AM




Form 17

Description Resource Codes Object Code!

OTHER LOCAL REVENUE

/ Other Local Revenue

Sales Sale of EquipmenVSupplies

Interest 8660

1 Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 1 0.00 ( 1


1 TOTAL. OTHER LOCAL REVENUE 3.00 3.00

1 TOTAL. REVENUES 3.00 1 3.00 1 0.0% 1

2008-09 Budget I

Cal'tfomia Dept of Education SACS Financial Repolting Softwara - 2008.1.0 File: fund-b (Rev 04/09/2008)

Percent Difference

Printed: 6/10/2008 9 2 8 AM




Form 17


1 2007-08 Description Resource Codes Object Codes Estimated Actuals

INTERFUNDTRANSFERS

I To: General FundICSSF 7612 9,120.00 1 0.00 ) -Ioo0% I

2008-09 Budget

From: General FundlCSSF 8912

Other Authorized lnterfund Transfers In 891 9




Percent Difference

I To: Deferred Maintenance Fund 7615 1 0.00 1 0.00 ) 0.0%1 r I

36,000.00

0.00

36,000.00

32,000.00

0.00

32,000.00

Other Authorized lnterfund Transfers Out 7619

-11.1%1

0.0%

-11.1%


OTHER SOURCESIUSES

SOURCES

Other Sources


I 0.0% 0.00

(c) TOTAL, SOURCES

USES

California Dept of Educat~on SACS Financial Reporting Software - 2008.1.0 F~le: fund-b (Rev 0410Qf2008)

0.00

9,120.00

0.00


_Id) TOTAL, USES

TOTAL, OTHER FINANCING SOURCESIUSES ( a - b + c - d )

Page 5

0.00

Printed: 6110R008 9:28 AM

0.00

0.00

0.00

0.00

26.880.00

-100.0%'

0.0%

0.00 0.0%

0.00

0.00

0.0%

0.0%

32,000.00 I 19.0%


July 1 Budget (Single Adoption) Building Fund


Form 21

A. REVENUES

Description Resource Codes Object Codes 2007-08

Estimated Actuals

I I ) Revenue Limit Sources 801 0-8099 0.00 1 0.00 1




2008-09 Budget

0.00 1 0.00 1 0.0%



5) TOTAL, REVENUES

B. EXPENDITURES

Percent Difference

0.00

514,433.98

514,433.98

I 3) Employee Benefits 3000-3999 85,733.46 1 132,002.00 1 54.0X I


1 6) Capital Outlay

0.00

51 1,723.00

51 1,723.00

29,892.18 1 17,029.00 1 -43.0%


7) Other Outgo (excluding Transfers of IndirecUDirect Support Costs)

0.0%

-0.5%

-0.5%

46,345.19 1 3,000.00 1 -93.5%

8) Transfers of IndirecUDirect Support Costs 7300-7399 0.00 1 0.00 1

9) TOTAL. EXPENDITURES

ID. OTHER FINANCING SOURCESIUSES I

51,241,129.91 1 32,820,193.00 1 -35.9%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)


b) Transfers Out

(50,726,695.93)


1 b) Uses

(32,308,470.00)

I 3) Contributions

-36.3%

California Dept of Education SACS Financlai Reporting Soflware - 2008.1 0 File: lund-d (Rev 0311 1RDD8) Page 1 Printed: 6110/2008 9:28 AM




Form 21


IF. FUND BALANCE. RESERVES I I I I

E. NET INCREASE (DECREASE) IN FUND 1 B A U N C E ( C + D I )



c) As of July 1 -Audited (F la + Flb)


I e) Adjusted Beginning Balance (Flc + Fld) 24,931,985.86 ( 3,680,262.96 1

Percent Difference


( 21,251.722.90 I

2) Ending Balance. June 30 (E + Fle) 1 3,680,262.96 1 785,03196 ( -78.7%

2008-09 Budget

I Components of Ending Fund Balance

( 2,895,231 .OO )

a) Reserve for Revolving Cash

-86.4%

I Stores

I Prepaid Expenditures 9713 1 0.00 1 0.00 1

I General Reserve


Designated for Economic Uncertainties


1 Other Designations 9780 3,680.262.96 1 785,031.96 1 -78.7%1 I I


California Dept of Education SACS Financial Repotling Software - 2008.1.0 File: fundd (Rev 0311 112W8)

0.00 I

d) Unappropriated Amount 9790 1 0.00 1




Form 21

G. ASSETS 1) Cash



I 1) Fair Value Adjustment to Cash in County Treasury 9111 1 o.oo 1



1 b) in Banks 91 20

d) with Fiscal Agent H

2008-09 Budget

0.00

I e) collections awaiting deposit +

Percent Difference

2) Investments

9150 H I 3) Accounts Receivable t--9"1 4) Due from Grantor Government

9290 ,u 1 5) Due from Other Funds g310 H

6) Stores

1 7) Prepaid Expenditures 9330 M

9) Fixed Assets 9400 1 1 1 8) Other Current Assets 9340 0.00

I I ) Accounts Payable M

10) TOTAL, ASSETS

H. LIABILITIES


0.00

1 3) Due to Other Funds

( Ending Fund Balance, June 30 1 I





I. FUND EQUITY

California Dept of Education SACS Financial Reporting Software - 2008.1.0 File: fund-d (Rev 03H 112008)

0.00

0.00

Printed: 6/10/2008 9:28 AM




Form 21


FEDERAL REVENUE


Tax Relief Subventions Restricted Levies - Other


0.00 1 0.00 1 0.0%


OTHERSTATEREVENUE

Homeowners' Exemptions 8575 0.00 0.0%

Other Subventionslln-Lieu Taxes

2008-09 Budget

0.00

Percent 1 Difference

0.00



0.0%

I

0.00 1 0.00 1 0.0%


OTHER LOCAL REVENUE

Other Restricted Levies Secured Roll

I Unsecured Roll

0.00

I Prior Years' Taxes

I Supplemental Taxes

0.00


0.0%

Community Redevelopment Funds Not Subject to RL Deduction


Sales Sale of EquipmentISupplies

Leases and Rentals 8650

I Other Local Revenue I I I

0.00 1 0.00 1 0.0% 1 I


I All Other Local Revenue 8699 1 4,635.98 ( 1,925.00 1

0.00 1 0.00 1 0.0%

California Depl of Education SACS Financial Reporung Sofhvare - 2008.1.0 File: fund-d (Rev 0311 112008)


Printed: 6/1012008 9:28 AM

0.00 1 0.00 1 0.0%




Form 21

Classified Support Salaries

Classified Supervisors' and Administrators' Salaries

Clerical, Technical and Office Salaries


CLASSIFIED SALARIES

STRS

PERS

OASDllMedicarelAlternative




OPEB, Allocated

2007-08 2008-09 1 Percent

Other Classtfied Salaries 2900


EMPLOYEE BENEFITS

I OPEB. Active Employees

PERS Reduction

Estimated Actuals Budget



BOOKS AND SUPPLIES

Difference

290,929.00

503,171.00

I Materials and Supplies 4300 1 24,892.18 1 12,029.00 1

221,620.00

581,004.00


-23.8%

15.5%

0.00 I 0.00 1


1 Subagreements for Services 5100 1 0.00 1 0.00 1 0.0% 1 I I I I

5,000.00 1 5,000.00 1 0.0%

TOTAL. BOOKS AND SUPPLIES 29,892.18


Travel and Conferences 5200 r 6.728.00 1,000.00 -85.1 %

lnsurance


17,029.00 -43.0%'


1 Transfers of Direct Costs - Interfund 5750 1 0.00 1 0.00 1 0.0% 1 Transfers of Direct Costs 5710

California Dept of Education SACS Financial Reporting Software - 2CQ8.1.0 File: fund-d (Rev 0311112008)

0.00

0.00 1 0.00 1

Printed: 6110R008 9:28 AM

0.00 0.0%




Form 21

California Dept of Education SACS Financial Reporting Soflware - 2008.1.0 File: fund-d (Rev 0311112W8)



Communications 5900


CAPITAL OUTLAY

Land 61 00

Land Improvements 6170


Printed: 611012008 9:28 AM


37,117.19

2,500.00

46,345.19

300,277.98

1,365,058.18

41,926,571.92

Books and Media for New School Libraries or Major Expansion of School Libraries 0.00 0.00 0.0%

Equipment 6,984,080.00 1,057,560.00 -84.9%

Equipment Replacement 0.00 0.00 0.0%

2008-09 Budget

0.00

2,000.00

3,000.00

74,807.00

349,270.00

30,605,521 .OO

OTHER OUTGO (excluding Transfers of IndirecUDirect Support Costs)

Other Transfers Out


Debt Service

Repayment of State School Building Fund Aid - Proceeds from Bonds 7435



TOTAL, OTHER OUTGO (excluding Transfers of IndirectIDirect Support Costs)

TOTAL, EXPENDITURES

Percent Difference

-100.0%

-20.0%

-93.5%

-75.1 %

-74.4%

-27.0%

0.00

0.00

0.00

0.00

0.00

51,241,129.91

32,087,158.00

0.00

0.00

0.00

0.00

0.00

32,820,193.00

-36.6%

0.0%

0.0%

0.0%

0.0%

0.0%

-35.9%


July I Budget (Single Adoption) Building Fund

Expenditures by Objec t 01 61242 0000000

Form 21


INTERFUND TRANSFERS


To: State School Building Fundl County School Facilities Fund


I Other Authorized Interfund Transfers In 8919



2008-09 Budget

65,396.03

65,396.03

1 To: Deferred Maintenance Fund 761 5

Percent Difference

0.00 1 0.00 1 0.05( I I


California Depl of Education SACS Financial Reporting Software - 2008.1.0 File: fund4 (Rev 0311 112008)

3.662.00

3,662.00

I (b) TOTAL, INTERFUND TRANSFERS OUT

Printed: 611012008 9:28 AM

-94.4%

-94.4%

590,423.00

590,423.00 1 590,423.00 1 0.0% 1 590,423.00 0.0%




Form 21

Other Sources County School Bldg Aid


OTHER SOURCESIUSES

SOURCES

Proceeds Proceeds from Sale of Bonds 8951

Proceeds from SalelLease- Purchase of LandlBuildings 8953




Proceeds from Capital Leases t 0.00 1 0.00 I 0.0%

Proceeds from Lease Revenue Bonds 8973 0.00

Percent Difference

0.0%

0.0%

2007-08 I 2008-09 Estimated Actuals Budget

30,000,00000 30.000.000.00

I All Other Financing Sources 8979 1 0.00 1 I I

0.00 0.00


(c] TOTAL. SOURCES

USES

30,000,000.00


30,000,000.00 1 0.0%

0.00 1 0.00 1 0.0% I

(d) TOTAL, USES

CONTRIBUTIONS

I Contributions from Restricted Revenues 8990 1 0.00 0.00 1 I

I I

I Contributions from Unrestricted Revenues 8980

0.00 1

0.00 / 0.00 1 I 1


(e) TOTAL. CONTRIBUTIONS

California Depl of Education SACS Financial Reporting Software - 2008.1.0 File: fundd (Rev 03/11/2008)

0.00

Printed: 6/10/2008 9:28 AM

0.0%

0.00 0.00 0.0%


July 1 Budget (Single Adoption) Capital Facilities Fund Expenditures by Object

01 61242 0000000 Form 25


A. REVENUES

1 1) Certificated Salaries 1000-1999 1 0.00 1 0.00 1 o .o%~ I I





5) TOTAL, REVENUES

B. EXPENDITURES




0.00

0.00

0.00

3,096,885.00

3,096,885.00


2008-09 Budget

Percent Difference

0.00

0.00

0.00

3,746,885.00

3,746,885.00

0.00


7) Other Outgo (excluding Transfers of IndirecVDirect Support Costs)

0.0%

0.0%

0.0%

21.0%

21.0%

337,225.00 1 45.600.00 1 -86.5%


0.00

218,963.00 1 1,533,955.00 1

0.0%

8) Transfers of IndirecVDirect Support Costs 7300-7399 0.00 1 0.00 1


I D. OTHER FINANCING SOURCESNSES I I I

697,373.00 1 1,864,640.00 1 C. EXCESS (DEFICIENCY) OF REVENUES

OVEREXPENDITURESBEFOREOTHER FINANCING SOURCES AND USES (A5 - B9)

I ) Interfund Transfers , a) Transfers In

2,399,512.00



1,882,245.00

1,172,958.00 1 1,400,000.00 1 19.4%

Callfom~a Dept of Education SACS Financial Report~ng Software - 2008.1.0 File, fund-d (Rev 03111R008)

-21.6%

b) Uses 7630-7699



Pnnted: 611012008 9:29 AM

0.00

0.00

(1,172.958.00)

0.00

0.00

(1,400,000.00)

0.0%

0.0%

19.4%



01 61242 0000000 Form 25


F. FUND BALANCE, RESERVES I I E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4)



b) Audit Adjustments 9793 ' (280,572.00) 1 0.00 1 -100.0% 1

1,226,554.00

2008-09 Budget


Revolving Cash

Percent Difference

482,245.00





Stores

-60.7%


All Others

4,765,602.35

0.00

4,765,602.35

5,992,156.35

General Reserve


5,992,156.35

0.00

5,992,156.35

6,474,401.35

25.7%

0.0%

25.7%

8.0%


California Depl of Educalion SACS Financial Reporting Software - 2008.1.0 File: fund4 (Rev 0311 1/2008)

0.00 1 0.00 1 0.0% ( 1




d) Unappropriated Amount 9790

Printed: 611012008 9:29 AM

0.00

5,992,156.35

0.00

0.00 0.0%

6,474,401.35

0.00

8.0%



01 612420000000 Form 25


G. ASSETS 1) Cash



b) in Banks 9120


d) with Fiscal Agent 91 35

e) collections awaiting deposit 91 40

2) Investments 91 50




6) Stores 9320




10) TOTAL, ASSETS

H. LIABILITIES







California Dept of Education SACS Financial Repolting Software - 2008.1.0 File: fund-d (Rev 0311112M)8)


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

Ending Fund Balance, June 30 (GI0 - H7)

Printed: 611012008 9:29 AM


. FUND EQUITY

0.00

2008-09 Budget

Percent Difference



01 61242 0000000 Form 25

California Dept of Education SACS Financial Reporting Software - 2008.1.0 File: fund4 (Rev 0311 112008)


OTHERSTATEREVENUE

Tax Relief Subventions Restricted Levies - Other

Homeowners' Exemptions 8575

Other Subventionslln-Lieu Taxes 8576



OTHERLOCALREVENUE


Other Restricted Levies

Printed: 611012008 9:29 AM


0.00

0.00

0.00

0.00

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

Penalties and lnterest from Delinquent Non-Revenue Limit Taxes 8629

Sales Sale of EquipmenUSupplies 8631

Interest 8660


Fees and Contracts

Mitigation/Developer Fees 8681

Other Local Revenue


2008-09 Budget

0.00

0.00

0.00

0.00



TOTAL, REVENUES

Percent Difference

0.0%

0.0%

0.0%

0.0%

0.00

3,096,885.00

3,096,885.00

0.00

3,746,885.00

3,746,885.00

0.0%

21.0%

21.0%



01 61 242 0000000 Form 25





CLASSIFIED SALARIES

STRS

PERS

OASDIIMedicarelAlternative




OPEB. Allocated

OPEB. Active Employees

PERS Reduction



BOOKS AND SUPPLIES




Clerical. Technical and Office Salaries 2400



EMPLOYEE BENEFITS

0.00

0.00

California Dept of Education SACS Financ~al Reporting Software - 2008.1.0 File: fund4 (Rev 03/11/2008)

2008-09 Budget

0.00 1 0.00

0.00

0.00

0.00

Approved Textbooks and Core Curricula Materials 4100





Printed: 6/10/2008 9:29 AM

Percent Difference

0.00

0.00

0.0% 1 0.0%

0.00

0.00

0.00

0.00

0.00

0.00

0.00

131,185.00

10,000.00

141,185.00

' 0.0%

0.0%

0.0%

0.0%

0.0%

0.00

0.00

88,400.00

0.00

88,400.00

0.0%

0.0%

-32.6%

-100.0%

-37.4%



01 61242 0000000 Form 25



Insurance





Transfers of Direct Costs - lnterfund




291,625.00 1 0.00 1 -100.0%

2008-09 Budget

1 TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 337,225.00 1 45,600.00 1 -86.5%

Percent Difference

Communications 5900

Land

Land lmprovements

Buildings and lmprovements of Buildings

0.00 / 0.00 1 0.0%

Books and Media for New School Libraries or Major Expansion of School Libraries


I Other Transfers Out I I I



0.00 1 0.00

California Dep! of Education SACS Financial Reporting Sofhvare - 2008.1.0 File: fund-d (Rev 0311 112008)

0.0%

218,963.00


Printed. 611012008 9:29 AM

1.533.955.00

0.00

600.6%1

Debt Service



TOTAL, OTHER OUTGO (excluding Transfers of IndirecUDirect Support Costs)

TRANSFERS OF INDIRECTIDIRECT SUPPORT COSTS



0.00 0.0%

0.00

0.00

0.00

0.00

0.00

0.00

196.685.00

196,685.00

0.00

0.0%

New

New

0.0%



01 61 242 0000000 Form 25

INTERFUNDTRANSFERS







2008-09 Budget

Percent Difference

0.00

1 (b) TOTAL, INTERFUND TRANSFERS OUT 1,172,958.00 1 1,400,000.00 1 19.4%1 I I I

1 Other Authorized lnterfund Transfers Out 7619 I

1 OTHER SOURCESIUSES I I I I

0.00

1,172,958.00 1 1,400,000.00 1 lo.4X I

1 SOURCES

0.0%

Proceeds

Proceeds from SalelLease- Purchase of LandlBuildings

Other Sources




I Proceeds from Capital Leases 8972 0.00 1 0.00 1

Proceeds from Lease Revenue Bonds 8973

I (c) TOTAL, SOURCES 0.00 1 0.00 1 0.0%1 I I

0.00 1 0.00 1 0.0%



0.00 1 0.00 1 0.0%

CONTRIBUTIONS

All Other Financing Uses 7699 0.00 1 0.00 1 0.0%

1 Contributions from Unrestricted Revenues 8980


0.00 1 0.00 1


I I I I I

Callfomla Dept of Education SACS Flnanclal Reporting Software - 2008 1.0 File. fundd (Rev 0311 112008) Page 7 Pnnted' 611012008 9:29 AM

0.00 1 0.00 1 0.0% I


July 1 Budget (Single Adoption) County School Facilities Fund


Form 35


A. REVENUES

1) Certificated Salaries 1000-1999 1 0.00 1 0.00 1 I


1) Revenue Limit Sources 8010-8099 1 0.00

3) Employee Benefits 3000-3999 r 58.15829 1 2,603.00 1 -95.5%

0.00

0.00

483,322.00

106,134.00

589.456.00




5) TOTAL. REVENUES

I. EXPENDITURES

I 2) Classified Salaries 2000-2999

2008-09 Budget

0.0%

0.0%

0.0%

0.0%

0.0%

0.00

483,322.00

106,134.00

589,456.00 I

9

Percent Difference

1 4) Books and Supplies 4000-4999

1 6) Capital Outlay 6000-6999 1,424,851.71 1 511,195.51 1

180,424.00 1 0.00 1 -100.0%1


( 7) Other Outgo (excluding Transfers of IndirecUDirect

1 costs)

27,600.00

8) Transfers of IndirecUDirect Support Costs 7300-7399

0.00

0.00 1 0.00 1 0.0% 1 1 9) TOTAL. EXPENDITURES

ID. OTHER FINANCING SOURCESNSES I I I

-100.0%

1,805.693.00 1 513.798.51 1 -71.5%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - 69)


(1,216,237.00)


I b) Transfers Out

7600-7629 I- 65,396.03

75,657.49 -106.2%

3,662.15

b) Uses 7630-7699

1 4) TOTAL, OTHER FINANCING SOURCESIUSES (65.396.03)1 (3,662.15)l -94.4%

-94.4X 1 0.00 1 0.00 1 0.0%

1 3) Contributions 8980-8999

California Dept of Education SACS Financial Reporting Soltware - 2008.1.0 File: fund4 (Rev 03/11/2008)

0.00 / 0.00 1 0.0% 1 i

Printed: 6110/2008 9:30 AM




Form 35

California Dept of Education SACS Financial Repolting Software - 2008.1 0 Fde' fund4 (Rev 0311 112008)






c) As of July 1 - Audited (Fla + F l b)



2) Ending Balance. June 30 (E + Fle)


Revolving Cash 971 1

Stores 9712


All Others 9719






C) Undesignated Amount 9790


Printed: 611012008 9:30 AM


(1,281,633.03)

4,333,096.25

0.00

4.333.096.25

0 00

4,333,096.25

3,051,463.22

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

3,051,463.22

0.00

2008-09 Budget

71,995.34

3,051,463.22

0.00

3,051,463.22

0.00

3,051,463.22

3,123,458.56

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

3,123,458.56

0.00

Percent Difference

-105.6%

-29.6%

0.0%

-29.6%

0.0%

-29.6%

2.4%

0.0%

0.0%

0.0%

O.O%,

0.0%

0.0%

0.0%

0.0%

2.4%




Form 35

G. ASSETS 1) Cash



1) Fair Value Adjustment to Cash in County Treasury l 1 H

b) in Banks 9120 1-


c) in Revolving Fund I-

d) with Fiscal Agent ,I3' M

2008-09 Budget


Percent Difference

2) Investments 9150 +

3) Accounts Receivable 9200 0.00


5) Due from Other Funds 931 0

6) Stores 9320




10) TOTAL, ASSETS

H. LIABILITIES

1) Accounts Payable



4) Current Loans

5) Deferred Revenue


I. FUND EQUITY

1 Ending Fund Balance, June 30 1 I

California Dept of Education SACS Financial Reporting Software - 2008.1.0 File: fund4 (Rev 0311 112008) Printed: 611012008 930 AM


July I Budget (Single Adoption) County School Facilities Fund


Form 35

California Depl of Education SACS Financial Reporting Sohare - 2008 1.0 File: fundd (Rev 0311 112008)


FEDERAL REVENUE



OTHERSTATEREVENUE

School Facilities Apportionments 8545

Pass-Through Revenues from State Sources 8587



OTHER LOCAL REVENUE

Sales Sale of EquipmenVSupplies 8631

Leases and Rentals 8650

Interest 8660


Other Local Revenue




TOTAL, REVENUES

Printed: 6/10/2008 92.0 AM


0.00

0.00

483,322.00

0.00

0.00

483,322.00

0.00

0.00

106,134.00

0.00

0.00

0.00

106,134.00

589,456.00

2008-09 Budget

0.00

0.00

483,322.00

0.00

0.00

483.322.00

0.00

0.00

106,134.00

0.00

0.00

0.00

106,134.00

589,456.00

Percent Difference

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%




Form 35

California Dept of Educat~on SACS Financial Reporting Software - 2008 1.0 File: fund4 (Rev OY1112008)


CLASSIFIED SALARIES



Clerical, Technical and Office Salaries 2400



EMPLOYEE BENEFITS

STRS 3101-3102

PERS 3201 -3202

OASDIIMedicarelAlternative 3301-3302




OPEB, Allocated 3701-3702

OPEB, Active Employees 3751-3752


Other Employee Benefits 3901 -3902


BOOKS AND SUPPLIES





Printed: 611012008 9:30 AM


5,000.00

0.00

0.00

109,659.00

114,659.00

0.00

10,391.00

8,543.00

4,086.00

57.00

1,678.29

1,200.00

0.00

4,147.00

28.056.00

58,158.29

0.00

124,166.00

56,258.00

180,424.00

2008-09 Budget

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

2.603.00

0.00

2,603.00

0.00

0.00

0.00

0.00

Percent Difference

-100.0%

0.0%

0.0%

-100.0%

-100.0%

0.0%

-100.0%

-100.0%

-100.0%

-100.0%

-1 00.0%

-100.0%

0.0%

-37.2%

-100.0%

-95.5%

0.0%

-100.0%

-100.0%

-100.0%




Form 35

/ Subagreements for Services 5100 0.00 1 0.00 1

2007-08


Insurance


Rentals. Leases. Repairs, and Noncapitalized Improvements


Transfers of Direct Costs - Interfund

2008-09


Percent


I Communications

Difference

Land

Land Improvements

Buildings and Improvements of Buildings

TOTAL. SERVICES AND OTHER OPERATING EXPENDITURES

Other Transfers Out I I

CAPITAL OUTLAY

27,600.00

Books and Media for New School Libraries or Major Expansion of School Libraries 6300

Equipment 6400




Transfers of Pass-Through Revenues To Districts or Charter Schools

To County Offices

0.00

0.00

400.000.00

0.00

1,424,851.71

To JPAs

-100.0%

All Other Transfers Out to All Others

0.00

0.00

0.00

511,195.51

Debt Service

o.oyo~

-100.0%

0.0%

-64.1 %

(TOTAL, EXPENDITURES 1,805,693.00 1 513,798.51 1 -71.5% 1

California Dept of Education SACS Financ~al Reporting S o h a r e - 20081.0 File: fund4 (Rev 0311 112008)

Debt Service - Interest 7438 t 0.00 0.00

0.00

0.00


TOTAL, OTHER OUTGO (excluding Transfers of IndirectIDirect Support Costs)

0.0%

0.0%

0.0%

- 0.00

0.00




Form 35

Callfomla Dept of Education SACS Flnenclal Re~orllna Sohare .ZOO8 1 0

2007-08 2008-09

~ i l & lundd (Rev 0311 1l2608)

Description

INTERFUND TRANSFERS


To: State School Building Fund/ County School Facilities Fund From: All Other Funds 8913




To: State School Building Fund/ County School Facilities Fund 7613



Page 7 Printed: 611012008 9:30 AM

0.00

0.00

0.00

0.00

65,396.03

65,396.03

0.00

0.00

0.00

0.00

3,662.15

3,662.15

0.0%

0.0%

0.0%

0.0%

-94.4%

-94.4%


July 1 Budget (Single Adoption) County School Faci l i t ies Fund


Form 35

SOURCES


OTHER SOURCESIUSES

I Proceeds

Proceeds from SalelLease- Purchase of LandlBuildings


Other Sources




2008-09 Budget


Percent Difference

Proceeds from Lease Revenue Bonds

All Other Financing Sources


(d) TOTAL, USES

CONTRIBUTIONS



0.00

0.00




California Dept of Education SACS Financial Reporling Software - 2008 1.0 File: fund-d (Rev 0311112008)

0.00

Page 8

0.00

0.00

0.00

0.00

0.00

Printed: 611012008 9.30 AM

0.0%

0.0%

0.00 0.0%

0.00

0.00

0.00

0.0%'

0.0%

0.0%

I


July 1 Budget (Single Adoption) Bond Interest and Redempt ion Fund

Expenditures by Objec t

01 61242 0000000 Form 51

IA. REVENUES

2008-09 Description Resource Codes Obiect Budget

Percent Difference



I ) Revenue Limit Sources 801 0-8099




5) TOTAL, REVENUES

B. EXPENDITURES



0.00

0.00

106,000.00

12,234,744.00

12,340,744.00


6) Capital Outlay

0.00

0.00

106,000.00

12,234,744.00

12,340,744.00

7) Other Outgo (excluding Transfers of IndirecffDirect Support Costs)

0.0%

0.0%

0.0%

0.0%

0.0%

8) Transfers of IndirecffDirect Support Costs 7300-7399 0.00 1 0.00 1

9) TOTAL, EXPENDITURES 11,959,190.00 / 11.959,190.00 1 0.0%

ID. OTHER FINANCING SOURCESIUSES i I I

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER 1 FINANCING SOURCES AND USES (A5 - 89)


381.554.00


I 1 b) Uses

3) Contributions

381,554.00


1 4) TOTAL, OTHER FINANCING SOURCESIUSES 0.00 / 0.00 1 0.0% 1

0.0%

0.00 1 0.00 1 0.0%

California Dept of Education SACS Financial Reporting Software - 2008.1.0 File: fund-d (Rev 03/11/2M)B) Printed: 611012008 931 AM


.luly 1 Budget (Single Adoption) Bond Interest and Redemption Fund


Form 51

California Dept of Education SACS Financial Reporting Software - 2008.1.0 File: fund4 (Rev 0311 1/2008)






c)As of July 1 -Audited (F la + F lb )


e) Adjusted Beginning Balance ( F l c + F ld )

2) Ending Balance, June 30 (E + F le )


Revolving Cash 9711

Stores 9712


All Others 9719









381,554.00

6,594,104.68

0.00

6,594,104.68

0.00

6,594,104.68

2008-09 Budget

381,554.00

6,975,658.68

0.00

6.975.658.68

0.00

Percent Difference

0.0%

5.8%

0.0%

5.8%

0.0%

5.8%

6,975,658.68

0.00

0.00

0.00

0.00

0.00

. 0.00

0.00

0.00

0.00

6,975,658.68

7,357.212.68

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

7,357,212.68

5.5%

0.O0h

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%


July 1 Budget (Single Adoption) Bond Interest and Redemption Fund


Form 51

Callfomia Dept of Education SACS Financial Reporting Software - 2008 1.0 File: fund4 (Rev 0311 112008)


G. ASSETS 1) Cash

a) in County Treasury 9110

1) Fair Value Adjustment to Cash in County Treasury 91 11

b) in Banks 9120




2) Investments 91 50




6) Stores 9320




10) TOTAL, ASSETS

H. LIABILITIES



3) Due to Other Funds 961 0





I. FUND EQUITY

Ending Fund Balance, June 30 (GI0 - H7)

Printed: 6110l2008 9.31 AM


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

2008-09 Budget

Percent Difference




Form 51


Tax Relief Subventions Voted lndebtedness Levies


TOTAL. FEDERAL REVENUE

OTHERSTATEREVENUE

Homeowners' Exemptions 8571 106,000.00 1 106.000.00 1


1 Other Subventionslln-Lieu 1 Taxes

0.00

0.00


OTHER LOCAL REVENUE

2008-09 Percent


Voted Indebtedness Levies Secured Roll

Budget

0.00

0.00

/ Unsecured Roll 8612 505,000.00 1 505,000.00 1 I

Difference

0.0% 1

0.0%

I

Prior Years' Taxes

Supplemental Taxes

Penalties and lnterest from Delinquent Non-Revenue Limit Taxes

lnterest

1 Net Increase (Decrease) in the Fair Value of Investments

Other Local Revenue

Cal~fornia Depl of Education SACS Financial Reporting Sofiware - 2008.1.0 File: fund4 (Rev 0311 112008)

' All Other Local Revenue 8699



TOTAL, REVENUES

Printed: 611012008 931 AM

0.00

0.00

12,234,744.00

12,340.744.00

0.00

0.00

12,234.744.00

12,340,744.00

0.0% 1

0.0%

0.0%

0.0%



Expendi tures by Objec t 01 612420000000

Form 51

California Dept of Education SACS Financial Reporting Software - 2008.1.0 File: fund-d (Rev 0311 112008)



Debt Service

Bond Redemptions 7433

Bond Interest and Other Service Charges 7434



TOTAL, OTHER OUTGO (excluding Transfers of IndirecVDirect Support Costs)

TOTAL, EXPENDITURES

Printed: 6110/2008 9:31 AM


4,599,590.00

7,359,600.00

0.00

0.00

11,959,190.00

11,959,190.00

2008-09 Budget

4,599,590.00

7,359,600.00

0.00

0.00

11,959,190.00

11,959,190.00

Percent Difference

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%




Form 51

I INTERFUND TRANSFERS IN 1 I I I I


INTERFUNDTRANSFERS


Other Authorized Interfund Transfers In 8919 1 0.00 1 1:;; 1 0.0%

Other Sources



To: General Fund 7614



2008-09 Budqet

0.00 0.0%

All Other Financing Sources 0.00

Percent Difference

(b) TOTAL, INTERFUND TRANSFERS OUT 0.00

OTHER SOURCESIUSES

SOURCES

0.00 0.00

USES

0.0%

0.0%

- 0.00 1 0.00 1


0.00 0.00

TOTAL. OTHER FINANCING SOURCESIUSES ( a - b + c - d )


(d) TOTAL, USES

California Dept of Education SACS Financial Reporting SoHware - 2008.1.0 File: fund-d (Rev 03/11/2008) Page 6

0.00

0.00

Printed: 6/10/2008 9:31 AM

0.00

0.00

0.0%

0.0%



Bond Interest and Redemption Fund Analysis of Bonded Indebtedness

01 61242 0000000 Form 51A

California Dept of Education SACS Financial Reporting Software - 2008.1.0 File: 51 a (Rev 0211 312008)

BOND DESCRIPTION P

OUTSTANDING BONDED INDEBTEDNESS July 1 Bonds from Acquired District Bonds Sold Subtotal Less: Bonds to Acquiring District Less: Bonds Redeemed OUTSTANDING BONDED INDEBTEDNESS June 30

Page 1 of 1 Printed: 11:13 AM 611012008

2007-08 EST1 MATED ACTUALS

, 164,303,993.00

29,999,522.00 194,303,515.00

2,065,000.00 192,238.51 5.00

Total 164,303,993.00

0.00 29,999,522.00 ,

194,303,515.00 , 0.00 ,

2,065,000.00 192.238.515.00

1. Restricted Balance, July 1 2. Tax Receipts 3. State and Federal Apportionments 4. Other Designated Revenue 5. Subtotal (Sum of lines 1 through 4) 6. Less: Actual Expenditures or Other Uses 7. Restricted Balance, June 30

(Line 5 minus 6) 8. Estimated Tax Receipts on the

Unsecured Roll 9. Estimated State and Federal

Apportionments 10. Other Estimated Revenue 11. Subtotal (Sum of lines 7 through 10) 12. Amount Budgeted for Expenditures,

Other Uses, Transfers, andlor Reserve 13. Maximum Amount: District Secured Tax

Requirements (Line 12 minus 11) 14. TAX RATE (For use by County Auditor

or entry of data secured from auditor) a) COMPUTED b LEVIED

2007-08 2007-08 2007-08 2007-08

2007-08

2007-08

2008-09

2008-09 2008-09

2008-09

2008-09

2008-09

6,594,104.68 8,476,577.00

106,000.00 , 3,758,167.00

18,934,848.68 11,959,190.00

6,975,658.68

505,000.00

, 106,000.00 737,000.00

8,323,658.68

, 1 1,959,190.00

3,635,531.32

6,594,104.68 ,

8,476,577.00 . 106,000.00 ,

3,758,167.00 18,934,848.68 11,959,190.00

6,975,658.68

505,000.00

106,000.00 737,000.00

8,323,658.68

11,959,190.00

3,635,531.32

0.00000


July 1 Budget (Single Adoption) Tax Override Fund


Form 53

California Dept of Education SACS Financial Reporting Software - 2008.1.0 File: fund-d (Rev 031 112008) Printed. 611012008 9:31 AM


A. REVENUES





5) TOTAL. REVENUES

B. EXPENDITURES







7) Other Outgo (excluding Transfers of IndirectIDirect 71 00-7299, Support Costs) 7400-7499

8) Transfers of IndirectIDirect Support Costs 7300-7399


C. EXCESS (DEFICIENCY) OF REVENUES OVEREXPENDITURESBEFOREOTHER FINANCING SOURCES AND USES (A5 - B9)


1) lnterfund Transfers a) Transfers In 8900-8929



b) Uses 7630-7699



2008-09 Budget

0.00

0.00

0.00

0.49

0.49

' 0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.49

0.00

0.00

0.00

0.00

0.00

0.00


0.00

0.00

0.00

44.30

44.30

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

44.30

0.00

1,851.30

0.00

0.00

0.00

(1.851.30)

Percent Difference

0.0%

0.0%

0.0%

-98.9%

-98.9%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

-98.9%

0.0%

-100.0%

0.0%

0.0%

0.0%

-100.0%



Expenditures by Objec t 01 61242 0000000

Form 53

E. NET INCREASE (DECREASE) IN FUND 0.49 -100.0%


F. FUND BALANCE, RESERVES I I


Percent Difference


1 c) As of July I -Audited (Fla + Flb) 1 1,807.00 / 0.00 1 -100.0%

2008-09 Budget


d) Other Restatements 9795 0.00 1 0.00 1 0.0%

0.00 1 0.00 1 0.0%

I e) Adjusted Beginning Balance (Flc + Fld) 1,807.00 1 0.00 1

2) Ending Balance, June 30 (E + Fle) 0.00 1 0.49 1 Components of Ending Fund Balance a) Reserve for

Revolving Cash

I Prepaid Expenditures 9713 0.00 1 0.00 1 I I

All Others

General Reserve



I Designated for Economic Uncertainties 9770 0.00 1 0.00 1 0.0%~

I

1 Other Designations 9780 I

California Dept of Education SACS Financial Reporting Software - 2008.1.0 File: fund-d (Rev 0311 112008)

0.00 1 0.00 1 c) Undesignated Amount 9790

Printed: 611012008 9 3 1 AM

0.00 1 1




Form 53

California Depl of Education SACS Finanual Reporting Software - 2006.1.0 File: fund4 (Rev 0311 112008)

Percent Difference Description Resource Codes Obiect Codes

G. ASSETS 1) Cash



b) in Banks 9120




2) Investments 9150




6) Stores 9320




10) TOTAL, ASSETS

H. LIABILITIES








I. FUND EQUITY

Ending Fund Balance, June 30 (G10- H7)


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

2008-09 Budqet




Form 53




OTHERSTATEREVENUE

Tax Relief Subventions Voted lndebtedness Levies

Other Subventionslln-Lieu Taxes


1 Homeowners' Exemptions 8571

0.00

0.00

0.00 I 0.00 1 I I

Other Local Revenue County and District Taxes Voted Indebtedness Levies

Secured Roll

2008-09 Budget


OTHER LOCAL REVENUE

Unsecured Roll

Percent Difference

0.00

0.00

Prior Years' Taxes

0.0%

0.0%

0.00

Supplemental Taxes


0.00


0.0%

Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 1 Other Local Revenue

1 TOTAL, REVENUES 44.30 1 0.49 1 -98.9% 1



Callfom~a Dept of Education SACS Financial Reporting Software - 2008 1.0 File. fund-d (Rev 0311 112008) Printed' 611012008 9 31 AM

0.00

44.30

0.00

0.49

0.0% 1 -98.9%




Form 53

Debt Service I I I I I



1 State School Building Repayment 7432 1 0.00 1 0.00 1 O0%I

Payments to Orig~nal District for Acquisition of Property

Percent Difference

I

2007-08 2008-09 Estimated Actuals

I Debt Service - Interest 7438

Budget

0.00 1 0.00 1 0.0% 1 Other Debt Service - Principal 7439

California Depl of Educalion SACS Finanual Reporting Software - 2008.1.0 File. fund-d (Rev 03/11/2008)

TOTAL, OTHER OUTGO (excluding Transfers of IndirecUDirect Support Costs)

Printed: 6/10/2008 9:31 AM

0.00

0.00

0.00 0.0%

0.00 0.0%




Form 53

Cal~fom a Dept of Ed~cation SACS Fonanaal Reoofllna Sohware .ZOO8 1 0

INTERFUNDTRANSFERS


Other Authorized lnterfund Transfers In 8919





OTHER SOURCESIUSES

SOURCES

Other Sources County School Bldg Aid 8961


(c) TOTAL, SOURCES

USES

Transfers of Funds from LapsedlReorganized LEAS 765 1

(d) TOTAL, USES

TOTAL, OTHER FINANCING SOURCESIUSES ( a - b + c - d )

File: (und-d (Rev 03/11/2i)08) Printed. 6/1012008 9:31 AM

2007-08

0.00

0.00

1,851.30

1,851.30

0.00

0.00

0.00

0.00

0.00

(1,851.30)

2008-09

0.00 0.0%

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

-100.0%

-100.0%

0.0%

0.0%

0.0%

0.0%

0.0%

-100.0%


July 1 Budget (Single Adoption) Other Enterprise Fund Expenses by Object

01 61 242 0000000 Form 63

California Dept of Education SACS Financial Reporling Software - 2008 1 0 File: fund-e (Rev 03/18/2008)


A. REVENUES





5) TOTAL, REVENUES

B. EXPENSES





5) Services and Other Operating Expenses 5000-5999

6) Depreciation 6000-6999

7) Other Outgo (excluding Transfers of IndirecVDirect 71 00-7299, Support Costs) 7400-7499

8) Transfers of IndirecVDirect Support Costs 7300-7399

9) TOTAL, EXPENSES

C. EXCESS (DEFICIENCY) OF REVENUES OVEREXPENSESBEFOREOTHER FINANCING SOURCES AND USES (A5 - B9)


1) Interfund Transfers a) Transfers In 8900-8929



b) Uses 7630-7699




0.00

0.00

0.00

1,582,437.10

1,582,437.10

22,012.00

994,178.00

404,371.94

34,089.00

137.1 34.00

0.00

0.00

0.00

1,591,784.94

(9,347.84)

0.00

0.00

0.00

0.00

0.00

0.00

2008-09 Budqet

0.00

0.00

0.00

1,580,482.10

1.580.482.1 0

22,669.00

890,072.00

409,120.00

34,089.00

137,625.00

0.00

0.00

0.00

1,493,575.00

86,907.10

0.00

0.00

0.00

0.00

0.00

0.00

Percent Difference

0.0%

0.0%

0.0%

-0.1%

-0.1 %

3.0%

-10.5%

1.2%

0.0%

0.4%

0.0%

0.0%

0.0%

-6.2%

-1029.7%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%



01 61242 0000000 Form 63


F. NET ASSETS I

E. NET INCREASE (DECREASE) IN NET ASSETS (C + D4)

1) Beginning Net Assets a) As of July 1 - Unaudited




d) Other Restatements 9795 0.00 / 0.00 1

(9,347.84)

e) Adjusted Beginning Net Assets (Flc + Fld) 133732.40 124.384.56 1 -7.0% 1 I

2008-09 Budqet

Percent Difference

86,907.10

Components of Ending Net Assets a) Reserve for

Revolving Cash

-1029.7% I

2) Ending Net Assets, June 30 (E + Fle)

Stores

124,384.56 1 21 1,291.66 1 69.9%


All Others

General Reserve




Other Designations

c) Undesignated Amount

0.00 / 0.00 1

California Dept of Educahon SACS Financial Reporling Software - 2008.1.0 File- fund-e (Rev 03/18/2008)

d) Unappropriated Amount 9790 1

Printed: 6/10/2008 9:32 AM

0.00 1



01 61 242 0000000 Form 63

California Dept of Education SACS Financial Reporting Software - 2008.1.0 File: fund-e (Rev 03/18/2008)


G. ASSETS 1) Cash


Printed: 611012008 9:32 AM


0.00


2008-09 Budget

b) in Banks 91 20

C) in Revolving Fund 91 30



2) Investments 9150




6) Stores 9320



9) Fixed Assets a) Land 9410

b) Land Improvements 9420

c) Accumulated Depreciation - Land Improvements 9425

d) Buildings 9430

e) Accumulated Depreciation - Buildings 9435

f) Equipment 9440

Percent Difference

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

g) Accumulated Depreciation - Equipment 9445

h) Work in Progress 9450



01 612420000000 Form 63

California Dept of Education SACS Financial Reporting Software - 2008.1.0 File: fund-e (Rev 03/18/2008) Pnnted: 6/10/2008 9:32 AM

Percent Difference Description Resource Codes Object Codes

H. LIABILITIES






6) Long-Term Liabilities a) Net OPE6 Obligation 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


I. NET ASSETS

Net Assets, June 30 (GI0 - H7)


0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

2008-09 Budget


July 1 Budget (Single Adoption) Other Enterprise Fund

Expenses by Object 01 612420000000

Form 63


Sales

All Other Sales

Leases and Rentals

Interest


Fees and Contracts

Other Local Revenue


Other Local Revenue


I

Califomla Dept of Education SACS Financial Reporting Software - 2008.1.0 File: fund% (Rev 0311 812008)

2008-09 Budget


Printed: 6110/2008 9 3 2 AM

Percent Difference

TOTAL, OTHER LOCAL REVENUE 1,580,482.10 -0.1%

1,578,250.00 1,576,295.00 -0.1%



01 61242 0000000 Form 63

California Dept of Education SACS Financial Reporting Software - 2008.1.0 File: fund* (Rev 03/18/2008)

Descri P tion Resource Codes Object Codes


Certificated Teachers' Salaries 1100

Certificated Pupil Support Salaries 1200




CLASSIFIED SALARIES

Classified Instructional Salaries 2100



Clerical, Technical and Ofice Salaries 2400



EMPLOYEE BENEFITS

STRS 3101-3102

PERS 3201 -3202







PERS Reduction 3801-3802



BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100




Food 4700


Page 6 Pnnled: 6/10/2008 9'32 AM


150.00

0.00

21,862.00

0.00

22,012.00

7,200.00

0.00

397,801 .OO

0.00

589,177.00

994,178.00

1,812.00

85,503.00

74,764.00

138,216.00

483.00

19,771.94

13,441.00

0.00

35,150.00

35,231 .OO

404,371.94

0.00

0.00

29,089.00

5.000.00

0.00

34,089.00

2008-09

0.00

0.00

22,669.00

0.00

22,669.00

7,000.00

0.00

396,265.00

0.00

486,807.00

890,072.00

1,870.00

79,133.00

70,040.00

155,498.00

480.00

20,037.00

10,728.00

0.00

25,388.00

45,946.00

409,120.00

0.00

0.00

29,089.00

5,000.00

0.00

34,089.00

-100.0%

0.0%

3.7%

0.0%

3.0%

-2.8%

0.0%

-0.4%

0.0%

-17.4%

-10.5%

3.2%

-7.5%

-6.3%

12.5%

-0.6%

1.3%

-20.2%

0.0%

-27.8%

30.4%

1.2%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%



01 61242 0000000 Form 63




Insurance



Rentals, Leases, Repairs, and Noncapitalized Improvements


Transfers of Direct Costs - Interfund 5750 1 130,779.00 1 131,270.00 1 0.4% 1 1


ProfessionallConsuiting Services and Operating Expenditures

Percent Difference

Communications 5900

TOTAL, SERVICES AND OTHER OPERATING EXPENSES

DEPRECIATION

1 Other Transfers Out I 1 1

1 All Other Transfers Out to All Others 7299 0.00

0.00

137,134.00

Deprec~ation Expense 6900

TOTAL, DEPRECIATION

OTHER OUTGO (excluding Transfers of IndirecffDirect Support Costs)

1 TOTAL. OTHER OUTGO (excluding Transfers of IndirecVDirect Support Costs) 0.00 0.00 0.0%

I

0.00

0.00

0.00 1 0.00

Califomla Dept of Education SACS Financial Repon~ng Software - 2008.1.0 File: fund-e (Rev 03/18/2008)

0.00

137,625.00 1

0.0%

0.0%

0.0% 1

0.4%



01612420000000 Form 63

1 INTERFUND TRANSFERS IN I I I I

2007-08 Description Resource Codes Object Codes Estimated Actuals

INTERFUND TRANSFERS

2008-09 Budqet




SOURCES

Percent Difference



OTHER SOURCESIUSES

Other Sources

0.00

0.00

0.00

0.00

0.00

0.00


(c) TOTAL, SOURCES

USES

1 CONTRIBUTIONS

0.0%

0.0%

0.00 1

0.00


(d) TOTAL. USES

0.0%

0.0%

0.00

0.00


0.00

0.00




California Dept of Education SACS Financial Reporting Software - 2008.1.0 File- fund-8 (Rev 03/18/2008)

0.00

0.00

Page 8

0.0%

0.0%

I

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.00 1 0.00

0.00

0.0%

0.0%

0.0%


July 1 Budget (Single Adoption) Retiree Benefit Fund Expenses by Object

01 61242 0000000 Form 71

California Dept of Education SACS Financial Repolting Software - 2008.1.0 File: fund-e (Rev 03/18/2008)


A. REVENUES





5) TOTAL. REVENUES

B. EXPENSES


0.00

0.00

0.00

724,913.00

724,913.00

1) Certificated Salaries 1000-1999 0.00 0.00

2) Classified Salaries 2000-2999 0.00 0.00

3) Employee Benefits 3000-3999 0.00 0.00

4) Books and Supplies 4000-4999 0.00 0.00

5) Services and Other Operating Expenses 5000-5999 926,344.00 926.344.00

6) Depreciation 6000-6999 0.00 0.00

7) Other Outgo (excluding Transfers of IndirecVDirect 71 00-7299, Support Costs) 7400-7499 0.00 0.00

8) Transfers of IndirecVDirect Support Costs 7300-7399 0.00 0.00

9) TOTAL. EXPENSES 926,344.00 926,344.00

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER

2008-09 Budget

0.00

0.00

0.00

840,931 .OO

840.931.00


I ) Interfund Transfers a) Transfers In 8900-8929


2) Other Sources/Uses a) Sources 8930-8979

b) Uses 7630-7699



Percent Difference

0.0%

0.0%

0.0%

16.0%

16.0%

0.00

0.00

226,854.00

0.00

0.00

226,854.00

0.00

0.00

100.566.00

0.00

0.00

100,566.00

0.0%

0.0%

-55.7%

0.0%

0.0%

-55.7%



01 61 242 0000000 Form 71

I ) Beginning Net Assets a) As of July I - Unaudited


1 E. NET INCREASE (DECREASE) IN NET ASSETS (C + D4)

F. NET ASSETS



2008-09 Budget

c) As of July I -Audited (Fla + F l b)

Percent Difference

25,423.00


e) Adjusted Beginning Net Assets (Flc + Fld)

2) Ending Net Assets, June 30 (E + Fie)

Components of Ending Net Assets a) Reserve for

Revolving Cash

15,153.00

Stores

-40.4%


All Others

General Reserve


I Designated for Economic Uncertainties

I Designated for the Unrealized Gains of Investments and Cash in County Treasury

Other Designations

C) Undesignated Amount

Caliomie Dept of Educat~on SACS Financial Reporting Software - 2008.1.0 File: fund* (Rev 03/18/2008)

d) Unappropriated Amount 9790 1

Printed. 6/10/2008 10'23 AM

0.00 1



01 612420000000 Form 71

Resource Codes Object Codes Estimated Actuals 1 Difference

G. ASSETS 1) Cash


1) Fair Value Adjustment to Cash in County Treasury 9111 ( 0.00

b) in Banks 9120 1 0.00 1 C) in Revolving Fund



2) Investments 9150

0.00

3) Accounts Receivable 9200 H



6) Stores 9320 ~ 0.00 1 7) Prepaid Expenditures

8) Other Current Assets 9340 t+

9) Fixed Assets 9400 H

H. LIABILITIES 1 I

10) TOTAL. ASSETS

1) Accounts Payable


0.00


4) Current Loans

5) Deferred Revenue

6) Long-Term Liabilities a) Net OPEB Obligation

1 Net Assets, June 30 1 1

b) Compensated Absences 9665

C) COPS Payable 9666 I

d) Capital Leases Payable 9667

e) Lease Revenue Bonds Payable 9668

California Depl of Education SACS Financial Reporting Software - 2008.1.0 File, fund-e (Rev 03/18/2008)

0.00

0.00

0.00

0.00 1

Printed: 6/1012008 10:23 AM

f) Other General Long-Term Liabilities 9669


I. NET ASSETS

0.00

0.00



01 61242 0000000 Form 71

California Dept of Education SACS Financial RepOrtlnQ Software - 2008.1.0 File: lund-e (Rev 03/18/2008)


OTHER LOCAL REVENUE

Other Local Revenue

Interest 8660


Fees and Contracts

In-District Premiums1 Contributions 8674

Other Local Revenue



TOTAL, REVENUES

SERVICES AND OTHER OPERATING EXPENSES

Subagreements for Services 51 00


TOTAL. SERVICES AND OTHER OPERATING EXPENSES

TOTAL, EXPENSES

Printed: 6/10/2008 10:23 AM


11,500.00

0.00

713,413.00

0.00

724,913.00

724,913.00

0.00

926,344.00

926,344.00

926.344.00

2008-09 Budget

11,500.00

0.00

829.431 .OO

0.00

840.931 .OO

840,931 .OO

0.00

926,344.00

926,344.00

926,344.00

Percent Difference

0.0%

0.0%

16.3%

0.0%

16.0%

16.0%

0.0%

0.0%

0.0%

0.0%



01 61242 0000000 Form 71

Other Authorized Interfund Transfers In 8919 ' 0.00 0.00 1 0.0%


INTERFUNDTRANSFERS


(a) TOTAL, INTERFUND TRANSFERS IN 0.00

OTHER SOURCESIUSES

SOURCES


I Other Sources I I Transfers from Funds of LapsedlReorganized LEAS

2008-09 Budqet

Percent Difference

I (c) TOTAL, SOURCES 226,65400 1 100,566.00 1 I I I

I All Other Financing Sources 8979


226,854.00 / 100,566.00 1 -55.7%

1 All Other Financing Uses

TOTAL, OTHER FINANCING SOURCESIUSES (a + c - d)

(d) TOTAL, USES

Califomla Dept of Education SACS Financial Reporling Software - 2008.1.0 File: fund% (Rev 03/18/2008) Page 5

0.00

Printed: 6110/2008 10:23 AM

O.OO 1 O O % ~

Documents

SACS Format - Edl · SACS Financial Reporting Software - 2008.1.0 File: cb (Rev 03/17/2008) CRITERIA AND STANDARDS ... iACS Finandal Reporting Software - 2008.1.0 . 1) - - -