Data Supplied For: Form TCI. End of Year Projection TABLE OF CONTENTS. Fontana Unified San Bernardino County

Transcription

1 End of Year Projection TABLE OF CONTENTS Form TCI G - Genera I Led aaer Data S = Supplemental Data Form Description 011 General Fund/County School Service Fund 091 Charter Schools Special Revenue Fund 111. Adult Education Fund 121 Child Development Fund 131 Cafeteria Special Revenue Fund 141 Deferred Maintenance Fund 151 Pupil Transportation Equipment Fund 171 Special Reserve Fund for Other Than Capital Outlay Projects 181 School Bus Emissions Reduction Fund 191 Foundation Special Revenue Fund 201 Special Reserve Fund for Postemplovment Benefits 211 Building Fund 251 Capital Facilities Fund 301 State School Building Lease-Purchase Fund 351 County School Facilities Fund 401 Special Reserve Fund for Capital Outlay Proiects 491 Capital Proiect Fund for Blended Component Units 511 Bond Interest and Redemption Fund 521 Debt Service Fund for Blended Component Units 531 Tax Override Fund 561 Debt Service Fund 571 Foundation Permanent Fund 611 Cafeteria Enterprise Fund 621 Charter Schools Enterprise Fund 631 other Enterprise Fund 661 Warehouse Revolvina Fund 671 Self-Insurance Fund 711 Retiree Benefit Fund 731 Foundation Private-Purpose Trust Fund AI Averaqe Daily Attendance CASH Cashflow Worksheet CHG Change Order Form MYPI MultiYear Proiections - General Fund RLI Revenue Limit Summary 01CSI Criteria and Standards Review Original Budaet GS G G G G G G G G G G G G S S Data Supplied For: Board Approved Operating Aclualsto Projected Budaet Date Totals GS GS GS G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G S S S S GS S California Dept of Education SACS Financial Reporting Software File: tci (Rev 03125/2009) I Page 1 of 1 Printed: 5/23/2011 6:56 AM

2 San Bemardlno County End of Year ProJection General Fund Unrestricted (Resources ) Revenues, Expenditures, and Changes in Fund Balance Form 011 Description A.REVENUES Resource Codes Object Origin7~~Udget Operating Budget Actual:c~O Date Codes "" T~~'. ICO\~,& 0) %Olff I':,) 1) Revenue Limit Sources ,300,95 196,032-,44 146,823, ,532,11 /500,33-0.3% 2) Federal Revenue ,00 900,00 1,081, ,64 43,64 4.8% 3) other State Revenue ,077, ,254, ,746, ,365, , % 4) other Local Revenue ,50 885, , , (37,842.00) -4.3% 5) TOTAL, REVENUES 214,895, ,073, ,645, ,689, B. EXPENDITURES 1) Certificated Salaries ,810, ,013, ,274, ,135, , % 2) Classified Salaries ,680, ,862,48 23,400, ,146, /284, % 3) Employee Benefits ,201, ,520,79 41, , ,277, % 4) Books and Supplies , ,719, ,665, ,094, ,624, % 5) Services and Other Operating Expenditures ,434,61 16,888, ,693, , % 6) Capital Outlay n5, ,390, , , , % 7) other Outgo (excluding Transfers of Indirect Costs) , , ) other Outgo - Transfers of Indirect Costs (2,365, {3,409, (272, (2,465, /943, % 9) TOTAL, EXPENDITURES 215,018, ,009, ,459, ,888, C. EXCESS (DEFICIENCy) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES las - B9) ( ,063, , ,801, , OTHER FINANCING SOURCESIUSES 1) Interfund Transfers a) Transfers In b) Transfers Out ,620, ,170, , ,134, , % 2) other Sources/Uses a) Sources b) Uses ) Contributions {13.408, (12,004, ,791, , % 4) TOTAL. OTHER FINANCING SOURCESIUSES {16,028,7B6.00 (14,174, , (13,926,19 Califomia Dept of Education SACS Financial Reporting Software File:'fundi-a (Rev 06/10/2010) Page 1 Printed: 5123/2011 7:00AM

3 San Bemardino County ErxI of Year Projection General Fund Unrestricted (Resources ) Revenues, Experxlltures, and Changes in Fund Balance OOOOOO{ Form 01 Descljptlon Resource Codes Object Codes Orlglm;~~udget operatic:) Budget Actualic~o Date T(~'. % Diff (CO\~tD) (~) E. NET INCREASE (DECREASE) IN FUND BALANCE (C + 04) (16,151, ,689, , ,674, F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited , , ,820, b) Audit Adjusbnents 9793 c) As of July 1 - Audited (F1a + F1b) 23,892, , , d) other Restatements 9795 e) Adjusted Beginning Balance (F1c + F1d) 23,892, ,820, ,820, ) Ending Balance, June 30 (E + F1e) 7.741, ,710, ,695, Components of Ending Fund Balance a) Reserve for Revolving Cash ,00 75,00 75,00 Stores , Prepaid Experxlltures , , , All othaffi 9719 General Reserve 9730 Legally Restricted Balance 9740 b) Designated Amounts DeSignated for Economic Uncertainties ,076, , ,706, Designated for the Unrealized Gains of Investments arxl Cash In County Treasury Other Designations c) UndeSignated Amount d) Unappropriated Amount ,065, , ,368, ,421, , Califomia Dept of Education SACS Financial Reporting Software File: fundi-a (Rev 06/10/2010) 3 Page 2 Printed: no AM

4 San Bemardino County End of Year Projection General Fund Unrestricted (Resources ) Revenues, Expenditures, and Changes in Fund Balance OOOOOO( Form 01 Descdp:tlon REVENUE LIMIT SOURCES Resource Codes Object Orlgln{~~udget operatl~3) Budget Actual~c;o Date Codes T~:;;IS (Col B&D) IE' % Dlff I':,' Principal Apportionment State Aid - Current Year ,436, ,716, , ,716, Charter Schools General Purpose Entitlement - State Aid 8015 State Aid - Prior Years Tax Relief Subventions Homeowners' Exemptions , , Timber YIeld Tax 8022 Other Subventionslln-lieu Taxes 8029 County & District Taxes Secured Roll Taxes ,940, ,494, , Unsecured Roll Taxes Prior Years' Taxes , Supplemental Taxes ,00 184, , Education Revenue Augmentation FlII1d (ERAF) 8045 ( ( ( ( Supplemental Educational Revenue Augmentation Fund (SERAF) ,114,00 Community Redevelopment Furx:ls (S8617/699/1992) ,00 197, , , Penalties arx:llnteresl from Delinquent Taxes Miscellaneous Funds (EC 41604) Royalties and Bonuses 8081 Other In-lieu Taxes 8082 Less: Non-Revenue limit (50%) Adjusbnent 8089 Subtotal, Revenue limit Sources 194,003, ,775, ,283, ,775, Revenue Limit Transfers Unrestricted Revenue limit Transfers - Current Year (10,528, (10528, (11,028, ( % Continuation Education ADA Transfer Commun'lty Day Schools Transfer Special Education ADA Transfer All other Revenue Limit Transfers Current Year All Other 8091 PERS Reduction Transfer , , , , Transfers 10 Charter Schools in lieu of Property Taxes 8096 Property Taxes Transfers 8097 Revenue limit Transfers Prior Years 8099 TOTAL, REVENUE LIMIT SOURCES 184,300,95 196,032,44 146,823, ,532,11 ( % FEDERAL REVENUE Maintenance arx:l Operations 8110 Special Education Entitlement 8181 Special Education Discretionary Grants 8182 Child Nutrition Programs 8220 Forest Reserve Furx:ls 8260 Flood Control Funds 8270 Wildlife Reserve Funds 8280 FEMA 8281 Interagency Contracts Between LEAs 8285 Pass-ThroUQh Revenues from Federal Sources 8287 California Dept of Education SACS Financial Reporting Software File: fundi-a (Rev 06/ ) Page 3 Printed: 5/23/2011 7;00 AM

5 General Fund Unrestricted (Resources ) Revenues, Expenditures, and Changes in Fund Balance OOOooor Form 01 Description Resource Codes , , , NClBIiASA (incl. ARRA) 4610,5510 Object Origin~~~Udget Operating Budget Codes 8290 nil Actuals To Date Ie) Totals (0) DIfference % Dlff (Col B& D) IE) (~) Vocational and Applied Technology Education Safe and Drug Free Schools JTPA/WIA Other Federal Revenue (Inct ARRA) All Other ,00 900,00 1,081, ,64 43,64 4.8% TOTAL, FEDERAL REVENUE ,081, % OTHER STATE REVENUE Other State Apportionments Community Day School Additional Funding Current Year Prior Years ROClP Entitlement Current Year Prior Years Special Education Master Plan Current Year Prior Years Home-to-School Transportation Economic Impact Aid Spec. Ed. Transportation All Other State Apportionments - Current Year All Other 8311 All Other State Apportionments - Prior Years All Other 8319 Year Round School Incentive 8425 Class Size Reduction. K-3 Child Nutrition Programs ,189, , , , % Mandated Costs Reimbursements ,235, ,235, ,235, lottery - Unrestricted and Instructional Materials , , ,621, , , % Tax Relief Subventions Restricted levies - Other Homeowners' Exemptions 8575 Other Subventions/In-lieu Taxes 8576 Pass-Through Revenues from State Sources 8587 School Based Coordination Program Drug/AlcoholfTobacco Funds Healthy Start Class Size Reduction Facilities School Community Violence Prevention Grant Quality Education Investment Act All Other State Revenue All Other ,299, ,204, ,740, ,231, , % TOTAL, OTHER STATE REVENUE 29, , , ,365, , % OTHER LOCAL REVENUE Other Local Revenue County and District Taxes Other Restricted Levies Secured Roll 8615 Unsecured Ron Prior Years' Taxes SUpplemental Taxes 8618 Non-Ad Valorem Taxes Parcel Taxes Califomla Dept of EducatIon SACS Financial Reporting Software File: fundi-a (Rev 06l10/2010) Page 4 Prinled: 5/23/2011 7:00 AM

6 General Fund Unrestricted (Resources ) Revenues, Expenditures, and Changes in Fund Balance ' FormD1 Description atha, Resource Codes Object Original Budget Operating Budget Actuals To Date Codes (A) II') (C) 8622 Totals ID) %Dlff (CO"~)& D) (~) Community Redevelopment Funds Not Subject to RL Deduction 8625 Penalties and Interest from Delinquent Non-Revenue LImit Taxes 8629 Sales Sale of Equipment/Supplies Sale of Publications , Food Service Sales 8634 All other Sales 8639 Leases and Rentals ,00 63, , , Interest ,00 250,00 310, Net Increase (Decrease) in the FalrValue of Investments 8062 Fees and Contracts Adult Education Fees 8671 Non-Resident Students 8672 Transportation Fees From Individuals ,00 Transportatron Services 7230, Interagency Services AU Other ,00 Mitigation/Developer Fees 8681 All other Fees and Contracts 8689 Other Local Revenue Plus: Mise Funds Non-Revenue LImit (50%) Adjustment 8691 Pass-Through Revenues From Local Sources 8697 All other Local Revenue , , , ( % Tuition 8710 All other Transfers In Transfers or Apportionments Special Education SELPA Transfers From Districts or Charter Schools From County Offices From JPAs ROCIP Transfers From Districts or Charter Schools From County Offices From JPAs Other Transfers of Apportionments From Districts or Charter Schools All Other 8791 From County Offices All Other 8792 From JPAs All Other 8793 All Other Transfers In from All others 8799 TOTAL. OTHER LOCAL REVENUE 617,50 885, , , % TOTAL, REVENUES 214,895, , , ,689, % California Dept of Education SACS Financial Reporting Software File: fundi-a (Rev 06/10/201 0) PageS Printed: :00 AM

7 General Fund Unrestricted (Resources ) Revenues, Expenditures, and Changes In Fund Balance Form 011 Desc~lon Resource Codes Object Codes Orlgl~(~~Udget operaui:) Budget Actua~(C~o Date projected Year Totals (0) (CoIB& D) (E) % Dltf (E/B). IF)' CERTIFICATED SALARIES Certificated Teachers' Salaries ,378, ,717, ,077, ,215,69 2, % Certificaled Pupil Support Salaries ,677, ,879, ,294, ,633, , % Certificated Supervisors' and Administrators' Salaries ,358, ,389, ,112, ,312, ,00 0.9% Other Certificated Salaries ,395,72 1,026, , , ,16 5.2% TOTAL, CERTIFICATED SALARIES 108,810, , ,274, ,135, ,878, % CLASSIFIED SALARIES Classified Instructional Salaries , Classified Support Salaries ,211, ,265, ,664, ,680, ( % Classified Supervisors' and Administrators' Salaries ,999, , ,478, ,779,62 Clerical, Technical and Office Salaries ,693, ,029, ,914, ,898, ,130, % Other Classified Salaries ,59 788, , , TOTAL, CLASSIFIED SALARIES 29,680, ,862,48 23,400, ,146, ( % EMPLOYEE BENEFITS STRS ,027, ,544, ,588, ,428, , % PERS ,180, , ,485, , % OASDIIMedicare/Altemative ,659, ,571, ,847, ,530, , % Health and Welfare Benefits ,513, ,572, ,024, ,536, ,036, % Unemployment Insurance ,018, , , , , % Workers' Compensation ,660, , ,242, , , % OPEB, Allocated ,784, ,784, ,196, ,784, OPEB, Active Employees PERS Reduction , , , , , % Other Employee Benefits ,906, ,128, , TOTAL, EMPLOYEE BENEFITS 53,201, ,520,79 41,602, ,243, ,277, % BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials ,823, ,860, ,034, ,420, , % Books and Other Reference Materials , , , , ( % Materials and Supplies ,441,13 3,570, ,546, ,385, ,184, % Noncapitalized Equipment , , , Food 4700 TOTAL, BOOKS AND SUPPLIES 7,481, ,719, ,665, , ,624, % SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 Travel and Conferences , ,98 42, ,98 78, % Dues and Memberships , , , , Insurance ,327, ,327, ,292, ,327, Operations and Housekeeping Services ,082, ,269, ,473, ,272, ' % Rentals, Leases, Repairs, and Noncapilalized Improvements ,204, ,624, ,256, Transfers of Direct Costs 5710 {182, (155, ( , % Transfers of Direct Costs - Interfund 5750 (21.00 (233, (231, ( ,39-5.3% ProfeSSional/Consulting Services and Operating Expenditures ,087, ,765, ,342, ,220, , % Communications , , , , TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 17,434,61 16,888, ,693, ,255, , % Caliromia Dept of Education SACS Financial Reporting Software File: fundi-a (Rev 06/10/2010) 7 Page 6 Printed: 5/ ;00 AM

8 San Bemardino County General Fund Unrestricted (Resources ) Revenues, Expenditures, and Changes in Fund Balance Form all Description Resource Codes Object Original Budget Operating Budget Actualic~o Date Codes IA) IB) T(~" %Diff (C0'c~)& 0) (~) CAPITAL OUTLAY La"" 6100 Land Improvements 6170 Buildings and Improvements of Buildings , , , Books and Media for New School Libraries or Major Expansion of School libraries 6300 Equipment , ,125, , , % Equipment Replacement ,70 46,70 TOTAL, CAPITAL OUTLAY 775, ,390, , , , % OTHER OUTGO (excluding Transfers of Indirect Costs) Tuition Tuition for Instruction Under Interdlstrict Attendance Agreements 7110 State Special Schools , Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools 7141 Payments to County Offices , Payments to JPAs 7143 Transfers of Pass-Through Revenues To Districts or Charter Schools 7211 To County Offices 7212 To JPAs 7213 Special Education SELPA Transfers of Apportionments To Districts or Charter Schools To County Offices To JPAs ROCIP Transfers of Apportionments To Districts or Charter Schools To County Offices To JPAs Other Transfers of Apportionments All Other All Other Transfers All Other Transfers Out to All Others 7299 Debt Service Debt Service - Interest 7438 Other Debt Service - Principal , , , TOTAL. OTHER OUTGO {excluding Transfers of Indirect Costs) 23, , , OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs 7310 (1, (2,150, (31,125.73) { , % Transfers of Indirect Costs - Interfund 7350 (1,205, (1,258, (241, (1, TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS _j ( ( (2, ) ( % TOTAL, EXPENDITURES , , ,459, ,888, ,121, % Califomia Dept of Education SACS Financial Reporting Software File: fundi-a (Rev 06(10/2010) Page 7 Prinled: 5/23/2011 7:00 AM

9 DescrIption Resource Codes General Fund Unrestricted (Resources ) Revenues, Expenditures, and Changes In Fund Balance Object Orfgin{~~Udget opera~(3) Budget Actual~C;o Date Codes T~~'S Form 01 (Col B&D) (~) (E) % or" INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: Special Reserve Fund 8912 From: Borx:llnterest and Redemption Fund 8914 other Authorized Interfund Transfers In 8919 I (a) TOTAL INTERFUND TRANSFERS IN INTERFUND TRANSFERS OUT To: Chlld Development Fund 7611 To: SpecIal Reserve Fund 7612 To: Stale School Building Fundi County School FaCilities Fund 7613 To: Oeferred Maintenance Fund ,438, ,438, ,438, To: Cafeteria Fund 7616 other Authorized lnterfund Transfers Out ,182, , , , , % (b) TOTAL, JNTERFUND TRANSFERS OUT 2 620, ,170, , ,134, , % OTHER SOURCES/uSES SOURCES State Apportionments Emergency Apportionments 8931 Proceeds Proceeds from Sale/lease- Purchase of land/buildings 8953 Other Sources Transfers from Funds of lapsedlreorganized LEAs 8965 long-term Debt Proceeds Proceeds from Certificates of PartiCipation 8971 Proceeds from Capital Leases 8972 Proceeds from lease Revenue Bonds 8973 All Other Financing Sources 8979 (c) TOTAL, SOURCES USES Transfers of Funds from lapsed/reorganized LEAs 7651 All Other Financing Uses 7699 'd,total. USES CONTRIBUTIONS ContribuUons from Unrestricted Revenues 8980 (13.408, (12,004, (11,791, % Contributions from Restricted Revenues 8990 Transfers of Restricted Balances 8997 I (e) TOTAL, CONTRIBUTiONS { { (11,791, % TOTAL, OTHER FINANCING SOURCES/USES (a-b+c-d+e) (16, (14, ( (13,926, % California Dept of Education SACS Financial Reporting Software File: fundi-a (Rev 06(10/2010) 9 Page 8 Printed: 5{23{2011 7:00 AM

10 San Bemardino County 2010~ 11 End of Year Projection General Fund Restricted (Resources 20OQ..9999) Revenue, Expenditures, and Changes In Fund Balance OOOCOOC Form 011 Description Resource Codes Object Original Budget Operating Budget Codes /AI 11'1 Actuals To Date Totals /el /0) % DIH (eo\~)& 0) (~) A. REVENUES 1) Revenue Limit Sources ,028, ,33 4.8% 2) Federal Revenue ,007,74 49,979, ,103, ,820, ,841, % 3) Other State Revenue , , ,852, ,769,37 237, % 4) Other local Revenue ,627, ,650, , ,650, )TOTAl,REVENUES 72,795,04 100,691, ,742, ,270, B, EXPENDITURES 1) Certificated Salaries ,417, ,927,09 31,608, ,385, /1,458, % 2) Classified Salaries ,542, ,978,64 12,719, ,531, /553, % 3) Employee Benefits , ,472, ,673, , ( % 4) Books and Supplles ,098, ,355, ,341, ,211, (856,42-4.4% 5) Services and Olher Operating Expenditures ,428, ,630, ,728, ,659,69 /28, % 6) Capital Outlay ,00 430, , , ) Other Outgo (excluding Transfers of Indirect Costs) ) Other Outgo - Transfers of Indirect Costs ,159, ,150, , ,207,00 943, % 9) TOTAL, EXPENDITURES 86,203, ,945, ,110, ,312, C. EXCESS (DEFICIENCy) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (AS - B~ (13,408, (23,254, (10,367, (23,042, D. OTHER FINANCING SOURCESIUSES 1) Interfund Transfers a) Transfers In b) Transfers Out ) Other Sources/Uses a) Sources b) Uses ) Contributions 89BO , ,004, ,791, /212, % 41 TOTAL OTHER FINANCING SOURCES/USES 13,408, ,004, ,791, Califomia Dept of Education SACS Financial Reporting Software File: fundl-a (Rev 06110/201 0) 10 Page 1 Printed: 5123/2011 7:00 AM

11 San Bemardino County End of Year ProJection General Fund Restricted (Resources ) Revenue, Expenditures, and Changes in Fund Balance Form 01 Description Resource Codes Object Original Budget Operatlng Budget Codes (AI (el Actuals To Date (CI T,:;'" (CO'(~I& 01 %Dlff (~I E. NET INCREASE (DECREASE) IN FUND BALANCE (C 04' (11,2S0,411,00 (10,367, (11, F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited ,466, ,250, ,250, b) Audit Adjustments c) As of July 1 -Audited (Fla + F1b) 11, , , d) Other Restatements 9795 e) Adjusted Beginning Balance (F1c + F1d) 11,466, ,250, ,250, ) Ending Balance, June 30 (E + F1e) 11,466, Components of Ending Fund Balance a) Reserve for Revolving Cash ,00 0,00 0,00 Stores ,00 Prepaid Expenditures 9713 All Others 9719 General Reserve ,00 Legally Restricted Balance b) Designated Amounts DeSignated for Economic Uncertainties 9770 DeSignated for the Unrealized Gains of Investments and Cash in County Treasury 9nS Other Designations 9780 c) Undesignated Amount 9790 d) Unaoorooriated Amount Califomla Dept of Education SACS Financial Reporting Software File: fundi-a (Rev 06110/2010) II Page 2 Printed: 5/23/2011 7:00 AM

12 San Bemardino County Eoo of Year Projection General Fuoo Restricted (Resources ) Revenue, Expenditlres, aoo Changes in Fuoo Balance Form 011 Description Resource Codes Object Orlgin(~~udget Operatli:) Budget Codes Actual7c~o Date T~i:.'S {COII~'& DJ %Diff {~J REVENUE LIMIT SOURCES Principal Apportlonmert Stale Aid - Current Year Charter Schools General Purpose Entitlement - Stale Aid Stale Aid - Prior Years Tax Relief Subventions Homeowners' Exemptions Timber Yleld Tax Other Subventions/In-lieu Taxes County & District Taxes Secured Roll Taxes Unsecured Roll Taxes Prior Years' Taxes Supplemental Taxes 8011 O.DD O.DD 8015 O.DD 8019 O.DD O.DD 8021 O.DD O.DD O.DD 8029 O.DD O.DD 8041 O.DD O.DD 8042 O.DD O.DD 8043 O.DD O.DD 8044 O.DD O.DD O.DD O.DD O.DD O.DD O.DD O.DD O.DD O.DD O.DD O.DD Education Revenue Augmentation Fund (ERAF) 8045 O.DD O.DD O.DD Supplemental Educational Revenue Augmentation Fund (SERAF) 8046 O.DD O.DD. Community Redevelopment Fuoos (SB 617/699/1992) 8047 O.DD O.DD Penalties aoo Interest from Delinquent Taxes 8048 O.DD O.DD Miscellaneous Fuoos (EC 41604) Royalties and Bonuses 8081 O.DD O.DD Other In-Lieu Taxes 8082 O.DD O.DD Less: Non Revenue Limit (50%) Adjustment Subtotal, Revenue limit Sources 8089 O.DD O.DD O.DD I Revenue limit Transfers Unrestricted Revenue limit Transfers - Current Year Continuation Education ADA Transfer ,378, ,378, ,378, Community Day Schools Transfer , , , % Special Education ADA Transfer ,082, ,082, ,579, , % All other Revenue limit Transfers - Current Year All other 8091 PERS Reduction Transfer 8092 O.DD Transfers to Charter Schools in lieu of Property Taxes O.DD Property Taxes Transfers 8097 Revenue limit Transfers - Prior Years 8099 TOTAL, REVENUE LIMIT SOURCES 10,528, ,528, ,028, ,33 4.8% FEDERAL REVENUE Maintenance and Operations 8110 Special Education Entitlement ,062,80 11,714, ,885, ,714, Special Education Discretionary Grants , ,076, , ,076, Child Nutrition Programs 8220 Forest Reserve Funds 8260 Flood Control Funds 8270 O.DD Wildlife Reserve Funds 8280 FEMA 8281 Interagency Contracts Between LEAs ,83 136, ,83 Pass Through Revenues from Federal Sources California Dept of Education SACS Financial Reporting Software File: fundl a (Rev 06110(2010) Page 3 Printed: :00 AM

13 General Fund Restricted (Resources ) Revenue, Expenditures, and Changes in Fund Balance Form Oil DescrlDtion Resource Codes Object Orlgln(~~Udget operauil, Budget Codes Actual(C~o Date projected Year T~~" % Dlff (COll~)& 0) (~) NCLBIIASA (IncJ. ARRA) , , , 4610, ,599, ,708, , ,544, ,835, % Vocational and Applied Technology Education , , , Safe and Drug Free Schools , , , JTPA/WIA Other Federal Revenue (incl. ARRA) All Other , , , , % TOTAL, FEDERAL REVENUE 25,007,74 49,979, ,103, ,820, ,841, % OTHER STATE REVENUE Other State Apportionments Community Day School Additional Funding Current Year ,70 72,70 60, , % Prior Years , , , New ROCIP Entitlement Current Year Prior Years Special Education Master Pian Current Year ,908, ,909, ,042, ,187, % Prior Years (3 (97.00 (97.00 New Home-to-School Transportation , , , Economic Impact Aid , , ,814, ,518,18 Spec. Ed. Transportation , , , , All Other State Apportionments - Current Year All Other 8311 All Other State Apportionments - Prior Years All Other 8319 Year Round School Incentive 8425 Class Size Reduction, K Child Nutrition Pro9rams 8520 Mandated Costs Reimbursements Lottery - Unrestricted and Instructional Maten , , , Tax Relief Subventions Restricted Levies - Other Homeowners' EXemptions 8575 Other Subventions/In-Lieu Taxes 8576 Pass-Through Revenues from Slate Sources 8587 School Based Coordination Program DrugiAlcoholfTobacco Funds , , HealthySlart Class Size Reduction Facilities School Community Violence Prevention Grant Quality Education Investment Act ,218, , ,664,12 2, ( % All Other Slate Revenue All Other ,042, ,651, ,085, , TOTAL, OTHER STATE REVENUE 35,630, , ,852, , ( % OTHER LOCAL REVENUE Other Local Revenue County and District Taxes Other Restricted Levies Secured Roll 8615 Unsecured Roll 8616 Prior Years' Taxes 8617 Supplemental Taxas r !!:,9% Non-Ad Valorem Taxes Parcel Taxes California Dept of Education SACS Financial Reporting Software File: funcli-a (Rev 06110/2010) Page 4 Printed: :00 AM

14 San Bemardlno COllllty End ofyearprojecuon General Fund Restricted (Resources ) Revenue, Expenditures, and Changes In Fund Balance Form 011 Descrlctlon Resource Codes Object Orlgln~~~Udget operatl~:\ Budget Codes Actual~c~o Date T~::". % D1ff (COII~'&O) (~) 0100' 8622 Community Redevelopment Funds Not Subject to RL Deduction ,00 300, ,00 Penalties and Interest from Delinquent Non-Revenue Limit Taxes 8629 Sales Sale of Equipment/Supplies 8631 Sale of Publications ,00 Food Service Sales 8634 AU other Sales 8639 Leases and Rentals 8650 Interest 8660 Net Increase (Decrease) In the Fair Value of Investments 8662 Fees and Contracts Adult Education Fees Non-Resident Students I Transportation Fees From Individuals ,00 20,00 15, ,00 Transportation Services 7230, Interagency Services All Other ,307, ,231, , ,231, Mitig~tioniDeveloper Fees 8681 All other Fees and Contracts 8689 Other Local Revenue Plus: Mise Funds Non-Revenue Limit (50%) 8691 Pass-Through Revenues From Local Sources 8697 All other Local Revenue , , Tuition 8710 AU other Transfers In Transfers Of Apportionments Special Education SELPA Transfers From Districts or Charter Schools From County Offices From JPAs ROCIP Transfers From Districts or Charter Schools From County Offices From JPAs Other Transfers of Apportionments From Districts or Charter Schools All Other 8791 From County Offices All Other 8792 From JPAs All Other 8793 All other Transfers In from All others 8799 TOTAL, OTHER LOCAL REVENUE 1,627, ,650, , ,650, TOTAL. REVENUES 72,795,04 100, ,742,2n , ,578, % California Dept of Education SACS Financial Reporting Software File: fundi-a (Rev 06110/2010) Pt Page 5 Printed: 5/23/2011 7;00 AM

15 General Fund Restricted (Resources ) Revenue, Expenditures, and Changes In Fund Balance Form 011 DescrlDtion Resource Codes Object Codes Origln(~~Ud9et OperaU(3)~Udget Actual~c~O Date T~::'I. (CoIB &0) (El % Diff IE/B) '(Fl CERTIFICATED SALARIES Certificated Teachers' Salaries , , ,532, ,849, (1,431, % Certificated Pupil Support Salaries ,198, ,776, ,431, ,776, Certificated Supervisors' and Administrators' Salaries , ,358, ,038, , Other Certificated Salaries ,557, ,374, ,606, ,401, , % TOTAL, CERTIFICATED SALARIES 33,417, ,927,09 31,608, ,385, (1,458, % CLASSIFIED SALARIES Classified Instruct/onal Salaries ,158, ,539, ,768, , (95 Classified Support Salaries ,663, ,772, ,411, ,306, (533, % Classified Supervisors' and Administrators' Salaries , , , Clerical, Technical and Office Salaries ,299,43 1, ,200, ,634, (16, % Other Classified Salaries , , ,491, ( % TOTAL, CLASSIFIED SALARIES 14,542, ,978,64 12,719, ,531, (553, % EMPLOYEE BENEFITS STRS ,772, ,434, ,557, ,532, (97, % PERS ,558,28 1,684,41 1,343, ,680,93 3,48 0.2% OASD1IMedicarefAItemative ,615,07 1,829, ,420, ,848, (18, % Health and Welfare Benefits ,444, ,177, ,305, ,451, (273, % Unemployment Insurance , , , , % Workers' Compensation , , , % OPEB, Allocated OPEB, Active Employees PERS Reduction , ,10 197, ,42 (32-0.1% Other Employee Benefits TOTAL, EMPLOYEE BENEFITS 18,546, ,472, ,673, ,886, (413,84-1.9% BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials , ,240, , ,240, Books and Other Reference Materials ,46 632, , , Materials and Supplies ,224, ,439, ,493, ,296, , % Noncapitalized Equipment , ,042, , ,042, % Food 4700 TOTAL, BOOKS AND SUPPLIES 5,098, ,355, , ,211, (856,42-4.4% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for SeNices ,212, ,309, ,946, , , % Travel and Conferences ,998, ,886, , ,889, (2,34 Dues and Memberships ,29 13, , , Insurance Operations and Housekeeping SeNices , Rentals, Leases, Repairs, and Noncapitalized Improvements , , , , Transfers of Direct Costs , , , ,28-0.7% Transfers of Direct Costs - Interfund , , , (3, % Professional/Consulting Services and Operating Expenditures ,863, ,868,18 2,820, ,873, (5, % Communications , ,15 10, ,15 TOTAL, SERVICES AND OTHER ~TING EXPENDITURES 13, ,630, ,728, ,659,69 (28, % California Dept of Education SACS Financial Reporting Software File: fundi-a (Rev 06/10/2010) 15 Page 6 Printed: 5123/2011 7:00 AM

16 San Bemardino County General Fund Restricted (Resources ) Revenue, Expenditures, and Changes in Fund Balance 36 6nl Form 011 DescrlDtlon Resource Codes Object Orlgln~~~Udget ope.rao~:l Budget Codes Actual~c~o Date ProJected Year T~~'. (CO',~,& OJ %Dlff (~~J CAPITAL OUTLAY Land ,60 93,60 Land Improvements 6170 Buildings and Improvements of Buildings , Books and Media for New School Libraries or Major Expansion of School Libraries 6300 Equipment ,00 134, , , Equipment Replacement 6500 TOTAL, CAPITAL OUTlAY 10, , , OTHER OUTGO (excluding Transfers of Indirect Costs) Tuition Tuition for Instruction Under Inlerdistrict Attendance Agreements 7110 State Special Schools 7130 Tuition, Excess Costs, andlor Deficit Payments Payments to Districts or Charter Schools 7141 Payments to County Offices 7142 Payments to JPAs 7143 Transfers of Pass-Through Revenues To Districts or Charter Schools 7211 To County Offices 7212 To JPAs 7213 Special Education SELPA Transfers of Apportionments To Districts or Charter Schools To County Offices To JPAs ROCIP Transfers of Apportionments To Districts or Charter Schools To County Offices To JPAs Other Transfers of Apportionments All Other All other Transfers All other Transfers Out to All Others 7299 Debt Service Debt Service - Interest 7438 Other Debt Service - Principal 7439 TOTAL, OTHER OUTGO {excluding Transfers of Indirect Costs) OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs ,159, ,150, , ,207,00 943, % Transfers of Indirect Costs -Interfund 7350 TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 1, ,150, ,207,00 943, % TOTAL, EXPENDITURES 86,203, ,945, ,110, ,312, {2,366,59-1.9% California Dept of Education SACS Financial Reporting Software File: fundi-a (Rev 06(10/2010) Ito Page 7 Printed: 5/23/2011 7:00 AM

17 San Bernardino COWlty General Fund Restricted (Resources ) Revenue, Expenditures, and Changes in Fund Balance Form 011 Description Resource Codes Object Orlgln31 Budget Operating Budget Codes (A) (B) Actuals To Date (C) T(~'S % Dlff (CO,<~)& D) (~) INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: Special Reserve Fund 8912 From: Bond Interest and Redemption Fund 8914 Other Authorized Interfund Transfers In B919 (a) TOTAL INTERFUNDTRANSFERSIN INTERFUND TRANSFERS OUT To: Child Development Fund 7611 To: Special Reserve Fund 7612 To: State School Building FundI County School Facilities Fund 7613 To: Deferred Maintenance Fund 7615 To: Cafeteria Fund 7616 Other Authorized Interfund Transfers Out 7619 I (b) TOTAL, INTERFUND TRANSFERS OUT OTHER SOURCESIUSES SOURCES State Apportionments Emergency Apportionments 6931 Proceeds Proceeds from Sale/Lease- Purchase of Land/Buildings 8953 Other Sources Transfers from Funds of LapsedlReorganlzed LEAs 8965 Long-Term Debt Proceeds Proceeds from Certificates of Participation 6971 Proceeds from Capital Leases 6972 Proceeds from Lease Revenue Bonds 8973 All Other Financing Sources 8979 te) TOTAL, SOURCES USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 All Other Financing Uses 7699 (d) TOTAL, USES CONTRIBUTIONS Contributions from Unrestricted Revenues 69BO 13, ,004,30B.00 11,791, ( B% Contributions from Restricted Revenues 8990 Transfers of Restricted Balances 8997 (e) TOTAL, CONTRIBUTIONS 13,40B, ,004, ,791, (212, B% TOTAL, OTHER FINANCING SOURCES/USES (a-b+c-d+e) 13,408, ,004, ,791, , % California Dept of Education SACS Financial Reporting Software File: fundi-a (Rev 06110/201 0) 17 Page 8 Printed: 5123/2011 7:00 AM

18 General Fund Summary - UrrestrictedlRestricted Revenues, Expenditures, and Changes In Fund Balance Form all Description Resource Codes Object Original Budget Operating Budget Actuals To Date Codes (A) "') (C) Totals (0) (COI(~& OJ E) %Olff (~J '(F A. REVENUES 1) Revenue limit Sources , ,560, , "10 2) Federal Revenue ,907,74 SO,879, ,184, ,764, ,885, %. 3) other State Revenue 4) other Local Revenue ,708, ,786, ,599, ,245, ,536, ,779, ,498,96 348, "10 (37, "10 5) TOTAL, REVENUES 287,690, ,764, ,387, , B. EXPENDITURES 1) Certificated Salaries ,227, ,940, ,883, ,520,20 1,420, % 2) Classified Salaries ,223, ,841,12 36,120, ,678, (837, % 3) Employee Benefits ,747, ,993, , ,129, , "10 4) Books and Supplies ,579, ,074, ,007, ,306,25 768, "10 5) Services and Other Operating Expenditures ,863, ,519, ,421, "10 6) Capital Outlay , ,820, , , , "10 7) other Outgo (excludin9 Transfers of Indirect Costs) , , , "10 8) other Outgo - Transfers of Indirect Costs {1,205, {1,258, {241,744,40 {1,258,S02.00 ( "10 9) TOTAL, EXPENDITURES 301,221, ,955,41 226,569, ,200, C. EXCESS (DEFICIENCy) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES las - Sf (13,531, (7,191, ,863,47 (1,241, D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In b) Transfers Out ,620, , ,134, , "10 2) Other SourceslUses a) Sources "10 b) Uses "10 3) Contributions "10 4) TOTAL, OTHER FINANCING SOURCESIUSES (2,620, (2, ( ,134, California Dept of Educalion SACS Financial Reporting Software File: fundi-a (Rev ) I~ Page 1 Printed: 5123/2011 7:00 AM

19 San Bemardino County General Fund Summary - UnrestrictedlRestricted Revenues, Expenditures, and Changes In Fund Balance Form 011 Description Resource Codes Object Orlgln(~~Ud9et OperatiC:, Budget Actua'ic10 Date Codes T~~t. Olfference % Olff (Col B& 0) (E) (~) E. NET INCREASE (DECREASE) IN FUND BALANCE (C + 04) (16,151, (9,361, , (3,375, F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited , , ,071, b) Audit Adjustments 9793 c) As of July 1 -Audited (F1a + F1b) 35,358, ,071, ,071, d) other Restatements 9795 e) Adjusted Beginning Balance (F1c + F1d) 35, , ,071, ) Ending Balance, June 30 (E + F1e) 19,207, ,710, ,695, Components of Ending Fund Balance a) Reserve for Revolving Cash ,00 75, Stores , , Prepaid Expenditures , , All Others General Reserve 9730 Legally Restricted Balance ,466, b) DeSignated Amounts Designated for Economic Uncertainties ,076, ,773, ,706, Designated for the Unrealized Gains of Investments and Cash in County Treasury Other Designations c) Undeslgnated Amount d) Unappropriated Amount ,065, , ,368, , ,000, Califomia Dept of Education SACS Financial Reporting Software File: fundi-a (Rav 06/ ) Page 2 Printed: 5/23/2011 7:00 AM

20 Fontana Unlfled End ofyearprojecuon General Fund Summary - UnresbictedlRestricted Revenues, Expenditures, and Changes In Fund Balance ooooooe Form all DescrlDtion Resource Codes Object Orlgln(~~Ud9et operatli:) Budget Actual(C~o Oat. Codes T(~'S ICOII~tO) % Dlff I'i{,~) REVENUE LIMIT SOURCES Principal Apportionment State Aid - Current Year ,436, ,716, , ,716, Charter Schools General Purpose Entitlement - State Aid 8015 State Aid - Prior Years , Tax Relief Subventions Homeowners' Exemptrons , Timber Yield Tax 8022 Other SUbvenUonslln-Lieu Taxes 8029 County & Disbict Taxes Secured Roll Taxes ,940, , ,940, Unsecured Roll Taxes , , , Prior Years' Taxes , Supplemental Taxes ,00 184, , , Education Revenue Augmentation Fund (ERAF) ,807, ,074, ,782, (5,074, Supplemental Educational Revenue Augment Fund (SERAF) ,114,00 Community Redevelopment Funds (S8617/699/1992) ,00 197, , , Penalties and Interest from Delinquent Taxes , Miscellaneous Funds (EC 41604) Royalties and Bonuses 8081 Other In-lieu Taxes 8082 Less: Non-Revenue Limit (50%) Adjustment 8089 Subtotal, Revenue limit Sources 194,003, ,775, ,283, , Revenue Limit Transfers Unrestricted Revenue limit Transfers - Current Year (10.528, (10,528, ,028, ,33 4.8% Continuation Education ADA Transfer ,378, ,378, , Community Day Schools Transfer , , , ,69B % Special Education ADA Transfer ,082, ,082, ,579, , % All Other Revenue limit Transfers - Current Year All Other 8091 PERS Reduction Transfer , , , , Transfers to Charter Schools in lieu of Property Taxes 8096 Property Taxes Transfers B097 Revenue Limit Transfers - Prior Years 8099 TOTAL, REVENUE LIMIT SOURCES 194, , ,823, ,560, FEDERAL REVENUE Maintenance and Operations 8110 Special Education Entitlement ,062,80 11,714, ,885, ,714, SpeCIal Education DIscretionary Grants , , ,00 903, ,076, Child Nutrition Programs 8220 Forest Reserve Funds 8280 Flood Control Funds 8270 Wildlife Reserve Funds 8280 FEMA 8281 Interagency Contracts Between LEAs , Pass-Through Revenues from Federal Sources California Dept of Education SACS Financial Reporting Software File: fundi-a (Rev 06/10/201 0) Page 3 Printed: 5/23/2011 7:00 AM

21 San Bemardlno County End ofyearprojectjon General Fund Summary ~ UnrestrictedlRestricted Revenues, Expenditures, and Changes in Fund Balance Form 011 DescrlDtion NClB/IASA (incl. ARRA) Resource Codes 3000~3299, , , 4610,5510 Object Orlgln~~~Ud9et operatlr:) Budget Actual~c~o Date Codes ,599, ,708, ,948, T~~'S 37,544, % Dlff (CO"~)&D) (~) 1,835, % Vocational and Applied Technology Education , , , , Safe and Drug Free Schools , , , JTPA/WIA Other Federal Revenue (Incl. ARRA) All Other ,405, ,387, ,164, ,436, , % TOTAL, FEDERAL REVENUE 25,907,74 50,879, ,184, , ,885, % OTHER STATE REVENUE Other State Apportionments Community Day School Additional Funding Current Year ,70 72, , , % Prior Years , , , New ROC/? Entitlement Current Year Prior Years Special Education Master Plan Current Year ,908, ,909, , ,187, , % Prior Years New Home-la-School Transportation ,015, ,015, EconomIc Impact Aid ,341, ,518,18 6,814, ,518,18 Spec., Ed. Transportation , , , , All Other State Apportionments:' Current Year All Other 8311 All Other Stale Apportionments - Prior Years All Other 8319 Year Round School Incentive 8425 Class Size Reduction, K ,189, ,189, ,149, ,195,36 6, % Child Nutrition Programs 8520 Mandated Costs Reimbursements ,235, ,235, ,235, lottery - Unresmcted and Instructional Materil ,187, ,329, ,725, ,406, , % Tax Relief Subventions Restricted levies - Other Homeowners' Exemplions 8575 Other Subventions/In-Lieu Taxes 8576 Pass-Through Revenues from State Sources 8587 School Based CoordinatIon Program DrugiAlcohoVTobacco Funds , , , Healthy Start Class Size Reduction Facilities School Community Violence Prevention Grant Quality Education Investment Act ,218, , , , % All other State Revenue All Other ,342, ,855, ,826, ,883, , % TOTAL, OTHER STATE REVENUE 64,708, , , ,135, , % OTHER local REVENUE Other Local Revenue County and District Taxes Other Restricted levies Secured Roll 8615 Unsecured Roll 8616 Prior Years' Taxes Supplemental Taxes Non-Ad Valorem Taxes Parcel Taxes California Dept of Education SACS Financial Reporting Software File: fundi-a (Rev 06110/2010) Page 4 Printed: :00 AM

22 2010~11 End of Year projection General Fund Summary ~ UnrestrictedlRestricted Revenues, expenditures, and Changes in Fund Balance Form all Description Resource Codes Object Orlglni~~Ud9et operatl(':) Budget Actual(C~o Date Codes T(~'S %Diff (CO\~t D) (~) OIhe, 8622 Community Redevelopment Funds Not Subject to RL Deduction ,00 300,00 30, ,00 PenalUes and Interest from Delinquent Non-Revenue limit Taxes 8629 Sales Sale of EquipmenllSupplies 8631 Sale of Publications 8832 Food Service Sales 8634 All Other Sales 8639 Leases and Rentals ,00 63, , Interest ,00 250,00 310, Net Increase (Decrease) in the Fair Value of Investments 8662 Fees and Contracts Adult Education Fees 8871 Non~Resident Students 8672 Transportation Fees From Individuals ,00 20,00 15, ,00 Transportation Services 7230, Interagency Services All Other ,307, ,231, , ,231, Mitigation/Developer Fees 8681 All Other Fees and Contracts 8689 Other Local Revenue Plus: Mlsc Funds Non-Revenue limit (50%) Adjustment 8691 Pass~Through Revenues From Local Sources 8697 All Other Local Revenue ,50 672, , ,18 (37, % Tuition 8710 AU Other Transfers In Transfers Of Apportionments Special Education SELPA Transfers From Districts or Charter Schools From County Offices From JPAs ROCIP Transfers From Districts or Charter Schools From County Offices From JPAs Other Transfers of Apportionments From Districts or Charter Schools All Other 8791 From County Offices AU Other 8792 From JPAs All Other 8793 An Other Transfers In from All Others 8799 TOTAL, OTHER LOCAL REVENUE 2,245, ,536, , ,498,96 (37, ~1.1% TOTAL, REVENUES 287,690, , ,387, , ,195, % California Dept of Education SACS Financial Reporting Software ~ File: fundl-a (Rev 06/ ) PageS Printed: 5/23/2011 7:00 AM

23 End of Year Projection General Fund Summary - UnrestrictedlRestricted Revenues, expenditures, and Changes in Fund Balance Form 011 Description Resource Cod Object Orlglna~~Ud9et Code. IA operatl{,:) Budget Actualic~o Oat. TI~" (CoI8&D) lei % Dlff I':,' CERTIFICATED SALARIES Certificated Teachers' Salaries ,769, ,135, ,609, ,064, ,070, % Certificated Pupil Support Salaries ,875, ,656,01 6,726, ,409, , % Certificated Supervisors' and Administrators' Salaries ,628, , ,151, , ,00 0.6% Other Certificated Salaries ,953, ,400, ,396, ,374, , % TOTAL, CERTIFICATED SALARIES 142,227, ,940, ,883, ,520,20 1,420, % CLASSIFIED SALARIES Classified Instructional Salaries ,158, ,539, ,197, , Classified Support Salaries ,675, ,036, ,075, ,986, (1,948, % Classified Supervisors' and AdmInistrators' Salaries ,556, ,339, ,934, , Clerical, Technical and Office Salaries ,992, ,647, ,114, ,532, ,114, % Other Classified Salaries ,638, ,798, , Q.l% TOTAl. CLASSIFIED SALARIES 44,223, ,841,12 36,120, ,678, % EMPLOYEE BENEFITS STRS ,799, ,979, ,145, , , % PERS ,738, , ,828, , , % OASDllMedicare/Altemative ,274, ,401, ,268, , , % Health and Welfare Benefrts ,957,61 41,750,74 28, , , % Unemployment Insurance ,366,17 1,390, ,063, ,367, , % Workers' Compensation ,232, ,275, ,772, , , % OPEB, Allocated ,784, ,784, ,196, ,784, OPEB, Active Employees PERS Reduction , , , , % Other Employee Benefits ,906, ,906, ,129, ,906, TOTAL, EMPLOYEE BENEFITS 71,747, , , ,129, , % BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials , ,100, ,185, ,660, , % Books and Other Reference Materials , , , % Materials and Supplies ,665, ,010, ,039, ,661, , % Noncapitalized Equipment , ,236, , , % Food 4700 TOTAL, BOOKS AND SUPPLIES 12,579, , , ,25 768, % SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services , ,309, ,946, ,326, % Travel and Conferences ,293, ,106, , , ,66 1.1"10 Dues and Memberships , , , , "10 Insurance ,327, ,327, , , Operations and Housekeeping Services ,082, , ,547, ,272, % Rentals, leases, Repairs, and Noncapitalized Improvements ,521,76 2,604, ,833, ,604, Transfers of Direct Costs % Transfers of Direct Costs - Interfund 5750 (21,00 /217, , % ProfessionallConsulting Services and Operating Expenditures ,971, ,634, ,163, ,094, , % Communications , , , , TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 30,863, ,519, , ,915, , % California Dept of Education SACS Financial Reporting Software File: fundi-a (Rev 06/10/2010) 2.3 Page 6 Printed: :00 AM

24 San Bemardlno County End of Year Projection General Fund Summary UnrestrictedlRestricled Revenues, Expenditures, and Changes in Fund Balance Form 011 Description Resource Codes Object Original Budget Oparatln:) Budget Actualsc~o Date Codes (A) (I' (c TO~IS (0 (c 't~to) ('!;I) %Olff CAPITAL OUTLAY Land ,60 93,60 Land Improvements Buildings and Improvements of Buildings ,00 420, , , Books and Media for New School LIbraries or Major Expansion Of. School Libraries 6300 Equipment , ,260, , ,27 935, % Equipment Replacement ,50 46,70 46,70 TOTAL, CAPITAL OUTLAY 785, ,820, , , % OTHER OUTGO (excluding Transfers of Indirect Costs) Tuition Tuition for Instruction Under Interdistrict Attendance Agreements 7110 State Special Schools , Tuition, Excess Costs, andlor Deficit Payments Payments to Districts or Charter Schools 7141 Payments to County Offices , Payments to JP As 7143 Transfers of Pass-Through Revenues To Districts or Charter Schools 7211 To County Offices 7212 To JPAs 7213 Special Education SELPA Transfers of Apportionments To Districts or Charter Schools To County Offices To JPAs ROCIP Transfers of Apportionments To Districts or Charter Schools To County Offices To JPAs Other Transfers of Apportionments All Other All other Transfers All other Transfers Out to All Others 7299 Debt Service Debt Service Interest 7438 Other Debt Service Principal , , , TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 23, , , OTHER OUTGO TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs 7310 (51.00 Transfers of Indirect Costs Interfund 7350 (1,205, (1,258, (241, (1,258, TOTAL, OTHER OUTGO TRANSFERS OF INDIRECT COSTS (1,205, (1,258, (241, _ ( ( % TOTAL, EXPENDITURES 301,221, ,955,41 226,569, ,200, ,754, % California Dept of Education SACS Financial Reporting Software File: fundi-a (Rev 06/10/2010) :2.4 Page 7 Printed: 5123/2011 7:00 AM

25 General Fund Summary - Unrestrlcted/Reslricted Revenues, Expenditures, and Changes In Fund Balance Form 011 Oescrlp~lon Resource Codes Object Codes OrlglnclrUd9et operatl(,:) Budget Actual(C~o Date T{~" Oifference % Olff (C 't~td) (~) INTERFUNO TRANSFERS INTERFUNO TRANSFERS IN From: Special Reserve Fund 8912 From: Bond Interest and Redemption Fund 8914 Other Authorized lnterfund Transfers In 8919 (a) TOTAL, INTERFUND TRANSFERS IN INTERFUND TRANSFERS OUT To: Child Development Fund 7611 To: Special Reserve Fund 7612 To: Slate School Building FundI County School Facilities Fund 7613 To: Deferred Maintenance Fund , ,438, ,438, To: Cafeteria Fund 7616 Other Authorized Interfund Transfers Out ,182, , , , , % Ib) TOTAL, INTERFUND TRANSFERS QUT 2,620, ,170, , , % OTHER SOURCES/uSES SOURCES State Apportionments Emergency Apportionments 8931 Proceeds Proceeds from Sale/Lease- Purchase of Land/Buildings 8953 Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971 Proceeds from Capital Leases 8972 Proceeds from Lease Revenue Bonds 8973 All Other Financing Sources 8979 (e) TOTAL, SOURCES USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 All Other Financing Uses 7699 (d) TOTAL, USES CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 Contributions from Restricted Revenues ,00 Transfers of Restricted Balances 8997 (e) TOTAL, CONTRIBUTIONS TOTAL, OTHER FINANCING SOURCES/USES (a-b+c-d+e) (2,620, (2.170, / ,134, (35, % California Dept of Education SACS Financial Reporting Software File: fundi-a (Rev 06/10/2010) 2.6 Page 8 Printed: 5/23/2011 7:00 AM

26 Adult Education Fund Revenues. Expenditures. and Changes in Fund Balance Form 111 Oescrl lion Resourcl Codes OJJl1ct Codas Orlgln~l~ud9lt Op.,aur:, Budglt AcbJal~cTO Dall Projected Ye.r T~:::' (COII~I&DI %01ff BI~O A. REVENUES 11 Revenue Limit Sources ) Federal Revenue ) Other State Revenue ) Other local Revenue ,00 5lTOTAL REVENUES B. EXPENDITURES I} Ce/tlflcated Salaries 100()' , , % 2) Classified Salaries 200()' , , , % 3) Employee Benefits 300()' , , , , % 4) Books and Supplies , ,00 31, , _(38, % 5) Services and Other Operating ExpendItures 5001) , , , , % 6) capital Outlay 60Q ) OtherOutgo (excluding Transfers of Indirect Costs) , 740() ) Other Outgo - Transfers of IndIrect Costs 73Q() ,447.(10 9)TOTAl EXPENDITURES C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (AS - B91 / / ( / D. OTHER FINANCING SOURCESIUSES 1) Interfund Transfers a) Transfers In , , J % b) Transfers Out 760()'7629 2) Other Sources/Uses a) Sources b) Uses 763()"7699 3) Contrrbutions TOTAL OTHER FINANCING SOURCEs/USES ( Calnornia Dept 01 Ed\IClIlion SACS F..,...-.ei.1 R&pO<Iing Software File: ru... b (Rev 061:18'2010) Pege 1 Printed: 5I2.:Y AM

27 Fonlana Unified Adull Education Fund Revenues, Expenditures. and Changes in Fund Balance Form 111 DescrlDUon Resource Cod.. Oblect Codes Orlglni~fudget operetj~:j Budget Actull{C~O Dlt, T,::S ICol ':1& 0) %0," BI~D E. NET INCREASE (DECREASE) IN FUND BAlANCE IC + Dol F. FUND BALANCE, RESERVES 1) BeginnIng Fund Balance a) As 01 July 1 - Unaudited 9791 b) Audit Adjustments 9793 c) As of July 1 Audited (F1a + F1b) d) Other Restatements 9795 e) Adjusted Beginning Balance (F1c + F1d) 2) Ending Balance, June 30 (E + F1e) COmponents of Ending Fund Balance a) Reserve for Revolving Cash 9711 Stores 9712 Prepaid Expenditures 9713 All Others 9719 ;. General Reserve 9730 Legally Restricted Balance b) Designated Amounts 9740 Oesignated for Economic UncertalnHes 9770 Designated for the Unrealized Gains of Investments andcash In County Treasury 9775 Other Designations c) Undesignated AmOlJnt I d Una riated Amount 9790 I Cal,fornia Dept of Educalion SACS Financial Re;orling Softwafe 2(11(1,2,(1 File: fundi b(ritii (11(1) 27 Page 2 P,inled: 512:)'2(111 7 (11 AM

28 OescrlotJon Adult Education Fund Revenues, Expenditures, and Changes in Fund Balance Origln~~~udget oper.ti~:18udget Actuel~c~o Date Resource Codes Ob/act Codes T~~I' Form 111 %0", (col!~l&di.,:,0 FEOERAL REVENUE Interagency Contracts Between LEAs ~299, , NClB IIASA (Incl. ARRA) ,4610, Vocational and Applied Technology Education 350Q Safe and Drug Free Schools JTPAfwtA ~ Other Federal Revenue (Incl. ARRA) AlIOlller ,61 183, TOTAL, FEDERAl REVENUE 365,67 365,61 183, ,0% OTHER STATE REVENUE Other State Apportionments AU Other Stale Apportionments - Current Year All Olller ,00 All Other State Apportionments - Prior Years AIIOlller ,00 All Other State Revenue , , , TOTAL. OTHER STATE REVENUE 60, , , OTHER LOCAL REVENUE Sales Sale of Equipment/Supplies ,00 leases and Rentals ,00 Interest.660 3, ,00 0.0% Net InCfease (Decrease) In lile FalrValue of Investments.662 0,00 0,00 0,0% Fees and Contracts Adult Educa!lon Fees ,00 Interagency Services 8677 Other Local Revenue All Other local Revenue " ,0% Tuition ,00 TOTAL, OTHER local REVENUE , OTAL REVENUES ,00 Calffornia Dept of EduCation SACS Fin:ooeial Rt>pOrti"ll Software F~e, lundi-b (Rev 06I2M'010j 28 Pri~ed ,01 AM

29 Adult Education Fund Revenues, Expenditures, and Changes In Fund Balance Form 111 Oesctlp.tIon Resource Codes Oblect Codl' orlglni~rud9lt QPlfatlj:, Budget Actulll{C~o Date T~:::S Olfference (COlf~ &0) "Olff Bf~D CERTIFICATED SALARIES CertifICated Teachers' Salaries lido 331, , , % Certificated Pupll Support Salaries Certificaled SupervlSOl'$' and Admlnislrators' Salaries ,89 80, ,89 Other Certificated Salaries 1900 TOTAL. CERTIFICATED SALARIES , % CLASSIFIED SAl..ARIES Classified Instructional Salaries , , Classified Support Salaries 22<) , Classified Supervisors' and Administrators' Salaries 2300 Clerical, Technical and OffICe Salaries , % Other Classified Salaries 2900 TOTAL, CLASSIFIED SALARIES , , , % EMPLOYEE BENEFITS STRS , , % PERS OASDl/MedicareJAltemative , % Health and Welfare Benefits , , % Unemployment Insurance , , , % Workers' Compensation , SOO.OO 4.8% OPEB, Allocated , OPEB, Ac~ve Employees PERS Reduction 3801:.aao2 10, , , Other Employee Benellts TOTAL, EMPLOYEE BENEFITS 329, % BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials , , Books and Other Reference Materials '2<)0 12, , % Materials and Suppl!es % Noncapitallzed Equipment , , (39, % TOTAl, BOOKS AND SUPPLIES 440, , ( % Caldom", Dept 01 Educalion SACS Financial Reporllng Sollwllre ,Ie: lundi-b(r"" 05I2&t2(10) Pao-4 Prirjed: AM

30 Adult Education Fund Revenues. Expenditures. and Changes in Fund Balance Form 111 Description Resource Codes Ob/act Codes Baird Approved Orlgln~l~Udget operltli:1 Budget Actual~C~O Date Projected Veer T~::S DIfference (COII~I&DJ %Oifl BI~ID SERVICES AND allier OPERATING EXPENDITURES Subagreements for SerVices 5100 Travel and Conferences Dues and Memberships Insurance Q Operations and Housekeepin9 Services 5500 Rentals. Leases. Repalrs. and Noncapltallzed Improvements Transfers of Direct Costs 5710 Transfers of Direct Costs - Interfund ( % Professlonal/ConsulUng Services and Operating Expenditures saoo COmmunications TOTAL. SERVICES AND OTHER OPERATING EXPENDITURES % CAPITAL OUTLAY L",' 6100 Land Improvements 6170 Buildings and Improvements of Buildings 6200 Equipment 6400 Equipment Replacement 6500 TOTAL. CAPITAL OUTLAY OTHER OUTGO (excluding Transfers of IndlrectCosts) Tuition Tuition, Excess Costs. and/or Deficit Payments Payments to Districts or Charter Schools 7141 Payments to County Offices 7142 Payments to JPAs 7143 Debt SerVice Debt Service - Interest Other Debt Service - Principal 7439 TOTAL. OTHER OUTGO excludinq TransfefS of Indirect Costs OTHER OUTGO _ TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs -Interfund TOTAL OTHER OUTGO - TRANSFERS OF INDIRECT COSTS TOTAL EXPENDITURES California Deplof Education SACS Flnandlll Rap:llting Soltwate 2010,2.0 File: fundi b (R &12010) 30 "".., Prirted' ;01 AM

31 Adult Education Fund Revenues. Expenditures. and Changes in Fund Balance Fonn 111 Description Resource Codes Oblect Codel Orlgln(~rUdget OPlratlj:, Budget Actuat~c~o Date Projected YelN' T~:'IS (COI(~,&D) %D1ff I~ID tnterfund TRANSFERS INTER FUND TRANSFERS IN Other Authorized lntelfund Transfers In ,182,054,00 132, , ,159,00 135, % I la} TOTAL, INTERFUND TRANSFERS IN 1,182, , , ,159,00 {35, % INTERFUND TRANSFERS OUT To: Stale SChool Building Fundi County School Facilities Fund 1613 Other Authorized lnterfund Transfers Out 1619 :bl TOTAL, INTERFUND TRANSFERS OUT OTHER SOURCESIUSES SOURCES Other Sources Transfers from Funds of LapsediReolganlzed LEAs loog-term Debt Proceeds Proceeds from Certificates of Participation ' Il 8911 Proceeds from Capital Leases 8912 AI! Other Financing Sources 8919 I (cl TOTAL, SOURCES C).OO USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 All Other Flnanclng Uses 7699 (d) TOTAL USES CONTRIBUTIONS. Coollibutlons from Unresllicted Revenues 8980 Contributions from Restricted Revenues 8990 Transfers of Resllicted Balances 8997 (e) TOTAL, CONTRIBUTIONS TOTAL. OTHER FINANCING SOURCES/USES (a-b+c-d+e) 1,182, , , California Dept 01 E<lucaticm SACS Financial Rap::>r1ng Scltwe,,._ na' tundi b(rev 0612&'2010) 31 Page6 prlntad: 5/ '01 AN.

32 Child Development Fund Revenues. Expenditures. and Changes In Fund Balance Form 121 Oelcr! lion Resource Codas Ob ect Codes Orlglna~~udgel OP8fau~:1 Budget Aetr.ral~c~o Date T~~II ICOII~,&D} %01ff BI~D A. REVENUES 1) Revenue limit Sources ) Federal Revenue , , ) Other Slate Revenue , ) Otherlocal Revenue 860Q , ~~OTAl REVENUES B. EXPENDITURES 1) Certificated Salaries ,040, , , ) Classified Salaries , , ) Employee Benefits , , ,996, ) Books and Supplies 400Q ,162, , , , ) Services and Other Operating Expenditures 500Q , , ) capital Ouday 600Q.S , ) Other Outgo (excludin9 Transfers of Indirect Costs) ) Other Outgo - Transfers of Indirect Costs , TOTAL EXPENDITURES C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES las - B91 ( ( ( D. OTHER FINANCING SOURCES/USES 1) Interlund Transfers a) Transfers In bj Transfers Out ) OtherSourcesiUses a) Sources b) Uses ) Contributions 898Q TOTAL OTHER FINANCING SOURCES/USES Cal~CI(llia Dept of Educalion SACS Fi"""dal ReportinO Softwa,e File: lul'ldi b (Rev ooa1ll2010) 32.. P,loIed; 512:Y AM

33 San Bemardlno County Child Development Fund Revenues, Expenditures, and Changes in Fund Balance Form 121 Oeser! lion Resource Codes Object Codes Board ApproYfli Orlgln~~~Udget OP8fau{:l~Udget Actual~c~O Date Projected Vear T(~IS (CoIB&D) E %0" "J:;o E. NET INCREASE (DECREASE) IN FUND BALANCE IC + D ( F. FUND BAlANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited , ,041, ,041, b} Audit Adjustments 9793 c)as of July 1 -Audited (F1a + FIb) 3,402, ,041, ,041, d) OIIler Restatements 9795 ej Adjusted BegInning Balance (F1c + F1dJ 3, ,041, ,041, ) Ending Balance, June 30 (E + Fl e) 3, ,970, ,910, Components of Ending Fund Balance ;:II Reserve for Revolving Cash 9111 Stores 9712 Prepaid Expenditures 9113 All Others 9119 General ReselVe 9730 Legally Restricted Balance b) Designated Amounts 9740 Designated for EconomiC UncertaInties 9710 Deslgnated forlhe Unrealized Gains of Investments and Cash In County Treasury 9175 Other Designations 9180 cl Undeslgnated Amount d Unaooroorlated Amount Caldornia Dept of E<lucalion SACS Financial Repcr1inv Sollwa,e File: fundi-b (Rev 06I21Y2010) 33 P,inlod: AM

34 Child Development Fund Revenues. Expenditures. and Changes In Fund Balance Form 121 Oe.crfDtlon Resource Codn Ob ect Cod., Orlglnl~r_udget OP8f'atIr31 Budget Actual~C~o Dllte T~:::' (COI!~I&D) %0," B,:'O FEDERAL REVENUE Child NutriHon Programs B <> om!. Interagency Contracts Between LEAs ,84 Other Federal Revenue (Incl. ARRA) ,326, ,91 217, ,888,91 TOTAL. FEDERAL REVENUE OTHER STATE REVENUE Child NulriUon Programs 8520 ChIld Development Apportionments Pass-Through Revenues from Slate Sources 8587 Slate Preschool ,586, ,586, ,108,38 5, All other Slate Revenue All Other TOTAL OTHER STATE REVENUE , OTHER LOCAL REVENUE Sales Sale of Equipment/Supplies 8631 Food Service Sales 8834 Interest , Net Increase (Decrease) in the FalrValue of Investments 8662 Fees and Contracts Child Development Parent Fees , Interagency Services , , All Other Fees and Contracts 8689 Other Local Revenue All Other Local Revenue All Other Transfers In from All Others 8799 TOTAL, OTHER LOCAl REVENUE , , , TOTAL REVENUES California Df.I~ 01 Edvcatil>n SACS F;Mnc:ial Rep:IIlillll Sollware F~e: fundl-b (RfI~ 06121>(2010) P,I,.ed: 5123'2011 7:02 AM

35 Child Development Fund Revenues, Expenditures, and Changes in Fund Balance Fonn 121 Description Resource Codes Oblec:t Cod" Orlgln~~~Udg.t operatj~:l Budget Ac:11Iar~c;o Date Projected Yelll' T~:::S ICol : &DI f 1 "Olff B,~O CERTIFICATED SALARIES Certificated Teachers' Salaries , ,359, , Certificated Pupil Support Salaries CertifiCated Supervisors' and Administrators' Salaries , (){) ,73 OtherCertificated Salaries , TOTAL. CERTIFICATED SALARIES , CLASSIFIED SAlARIES Classifled Instructional Salaries , , Classified Support Salaries , Classified SupervIsors' and AdmlnistratOfS' Salaries 2300 Clerical. Technical and OffIce Salaries Other Classified Salaries , TOTAL. CLASSIFIED SALARIES EMPLOYEE BENEFITS STRS , PERS OASOI/MedlcareJAltemaUve Health and Welfare Benefits Unemployment Insurance Workers' Compensation OPEB. Allocated OPEB. Ad... Employees PERS Reduction n,64 31, Other Employee Benefits TOTAL. EMPLOYEE BENEFITS 1.919, BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials 4100 Books and Other Reference Materials , , t39.no , Materials and Supplies , NoncapitaHzed Equipment , Food 4700 TOTAL. BOOKS AND SUPPLIES 1, , Call1or"", Dept of Ed""~Ik:>n SACS FjnarICia! Repot1in{r Software File: "-'nclj b {Rev 0012&'2010) 35 PBge4

36 San BernardIno County ChIld Development Fund Revenues. Expenditures. and Changes in Fund Balance Form 121 Oeser! lion Resource Codes Ob/eel Code, BOlrd Approved Origlm;~rUdglt OperIU,:, Budglt Actullic10 Data Projected Ye.,. TI~~ (COI{~,&O) """ (~IO SERVICES AND OTHER OPERATING EXPENDITURES Suba9reements for Services 5100 Travel and Conferences Dues and Memberships 5300 SOO.OO Insurance Opera~ons and Housekeepln9 Services 5500 Rentals. leases, Repairs. and Noncapltallzed Improvements 5600 Transfers of Direct Costs Transfers of Olrect Cosls Interfund Profess/onaUConsullin9 Services and OperaUng expenditures , Communications TOTAL. SERVICES AND OTHER OPERATING EXPENDITURES , CAPITAl OUTLAY land 6100 Land Improvements Buildings and Improvements of Bulldln9S Equipment 6400 Equipment Replacement 6500 TOTAL. CAPITAL OLlTlAY OTHER OUTGO (excluding Transfers of Indireci Costs) Other Transfers Out All Other Transfers Out to All O\helS 7299 Debt Service Debl Service -Interest 7438 Other Debt Service - Principal 7439 TOTAL. OTHER OUTGO (excludlno Transfers of Indirect Costs OTHER OUTGO TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs -Inlerfund , , TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS , t48.00 OTAL EXPENDITURES Calilotnia D&pI 01 Educalion SACS Financial R~inO Software F~.. : lundi.b (ReY 0612&2010) PageS

37 Child Development Fund Revenues. Expenditures. and Changes In Fund Balance Fonn 121 cascr! tlon Resource Coda. Object Code. Origln~~~udgat opar~~r:~udget Actull~C;O Dlle ProJectad Valr T~~IS DIft'lIflrlca (CoIB &0) fe %0" 8(:,0 INTERFUNO TRANSFERS INTERFUNO TRANSFERS IN From: General Fund 8911 Other Authorized Inteffund Transfers In 8919 I (a) TOTAL. INTERFUNDTRANSFERS IN lnterfund TRANSFERS OUT Other Authorized Interfund Transfers Out 7619 'bl TOTAL INTERFUND TRANSFERS OUT OTHER SOURCESfUSES SOURCES Other Sources Transfers from Funds of LapsediReorgan~ed LEAs Long-Term Debt Proceeds ProceedS from Certificates of Participation Proceeds from Capital Leases 8972 All Other Financing Sources 8979 I (c}total.sources USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 All Other Financing Uses 7699 (d) TOTAL. USES CONTRIBUTIONS --- Contributions from Unrestricted Revenues 8980 Contributions from Restricted Revenues 8990 Cel TOTAL. CONTRIBUTIONS TOTAL. OTHER FINANCING SOURCES/USES (a-b+c-d+e) Calirorn" Dept Qr EducBlion SACS Finarocial Rep<><ling Software_ File. ful\d,.blrev ) 31?rlnled: 5123' "-M

38 Cafeteria Special Revenue Fund Revenues. Expenditures. and Changes in Fund Balance Form 131 Oeser! tjon Resource Codes Oblect Codes Orlglni~fudget oper.ti~:, Budget Actual~C~O Date T0:tt IS (COI'~I&DI % Diff B~:ID A. REVENUES II Revenue Umlt Sources 601Q ) Federal Revenue ) Other State Revenue 630Q ) Other local Revenue 660Q \TOTAl REVENUES B. EXPENDITURES 1) certificated Salaries 100(}'1999 2) Classified Salaries ) Employee Benefits 300(}'3999 3, , ) Books and Supplies 400tl , ( % 5) Servlces and Othel'" Operating Expenditures % 6) capital Oullay 7} OtherOutgo (excluding Transfers of Indirect Costs) 600Q iOO-n (}' ) OtherOulgo - Transfers of Indirect Costs TOTAl EXPENDITURES C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES {AS - B91 ( ( O. OTHER FINANCING SOURCESIUSES 1) Inlerfund Transfers a) Transfers In 890Q.6929 b) Transfers Oul ) Other Sources/Uses a) Sources 893Q b) Uses ) Contributions 4 TOTAL OTHER FINANCINGSOURCESIUSES Callrornia Dept 0( E<lucalicn SACS Flnandal Reporti"ll50I'lwar" Fil'" lundi-b (Rllv 06I21l1201O) Page t Printed: 5123' AM

39 Fontana UnifTed End of Year Projecllon Cafeteria Special Revenue Fund Revenues. Expenditures. and Changes In FUnd Balance Form 131 DesCff lion e. NET INCREASE (DECREASE) IN FUND BALANCE IC + 04) Resource Codes O_bJect Cod.. Orlglnal~udget opera~~udget Actu~Date T~::S (CoIB &0) E %D" ":: F. FUND BAlANCE. RESERVES 1) Beginning Fund Balance a) As of July 1 Unaudited 979' ,028, ,028, b) AuditAdjuSb1!ents 9793 c)as of July 1 Audlted (Fla + Flb) 6,702, , , d) Other Restatements 9795 e) Adjusted Beginning Balance (F1c + Fld) 6,702, ,028, ,028, ) Ending Balance, June 30 IE + fl e) 6, , , Components of Ending Fund Balance a) Reserve for Revolving Cash , Stores , Prepaid Expenditures All Others 9719 General Reserve 9730 Legally Restricted Balance b) Designated Amounts 9740 Designated for Econom!c Uncertain~es ,00 Designated for the Unrealized Gains of Investments and Cash in County Treasury I Other Designations 9780 c) Undeslgnated Amount d Una, rialed Amount C~liID,""" DeptD! Educalion SACS Finaneial R&pOtting Softwar~ _ F~e; lurldi-b (Rev ) 39 Paga2 Printed' 5I2MOU 7.02AM

40 End of Year Projection Cafeteria Special Revenue Fund Revenues. Expenditures. and Changes in FUnd Balance Form 131 Descrlollon Resource Codes 0 eel Codes BOlrd Approved Orlgln~~~Udg.t Operatl~:l Budget Actualgo Dete Projected Yeer T~:::S (COII~I&DI %Diff BI~D REVENUE LIMIT SOURCES Revenue Limit Transfers Unrestricted Revenue Limit Transfe15 Current Year AU Other Revenue Limit Transfers Current Year All Other 8091 Revenue Limit TransfelS - Prior Years 8099 TOTAL, REVENUE LIMIT SOURCES FEDERAl. REVENUE Child Nutrition Programs , , Other Federal Revenue (Incl. ARRA) 8290 TOTAL. FEDERAL REVENUE 14, , ,812, OTHER STATE REVENUE Child NutriHon Programs All Other State Revenue 6590 TOTAL. OTHER STATE REVENUE , OTHER LOCAL REVENUE Sales Sale of EqulpmenVSupplles 8631 Food Service Sales 86" , Leases and Rentals ~650 Interest , Net Increase (Decrease) In the FalrValue of Investments 8662 Fees and Contracts Interagency Services 8677 Other Local Revenue All Other Local Revenue ,60 226,60 139, TOTAL, OTHER LOCAL REVENUE , , OTAL REVENUES Cal~o<nia Dept of EducaHon SACS Financial Reporlino Sollware File: fundr-b (Rev (10) Pall"3 Prillloct 512Y.!0 11 7:02 AM

41 San BernardIno County 2010~11 EndofYearProjectJon Cafeteria SpecIal Revenue Fund Revenues, ExpendItures, and Changes in Fund Balance Form 131 Deserlotlon Resource Cod" Ohlect Codes Boatd Approved Orlgln~~~Udget OPetatl~:1 Budget Actual~C~O Dale Projected Yeat T~::S ICOII~}&D) """ BI~,D CERTIFICATED SAlARIES Certificated Supervisors' and Administrators' Salaries <1 othercert1ficated Salaries <1 TOTAL, CERTIFICATED SALARIES 0.11<1 CLASSIFIED SAlARIES Classified Support Salaries ,879, ,882, , , Classified SupelVlsors' and Administrators' Salaries Clerical, Technical and OffIce Salaries , ,04 220, ,04 Other Classified SalarieS , TOTAL CLASSIFIED SALARIES , , EMPLOYEE BENEFITS STRS <1 pers , , , OASDI/MedlcareJAitemalive , {), Health and Welfare Benefits ,621, ,631,06 1,223, ,06 Unemployment Insurance Workers' Compensation , , OPEB. Allocated , , OPEB, Active Employees PERS ReducUon "lA.OO Other Employee Benefits TOTAL, EMPLOYEE BENEFITS 3, , , , BOOKS AND SUPPLIES Books and Other Reference Materials , Materials and Suppl1es Noncapltal1zed EquIpment , , Food :' / % TOTAL. BOOKS AND SUPPLIES 8, / % Calilor~ia Dept 01 Educat'on SACS Fin3nt;lal Reporting Software File. fundi b(rev osnm010) 4-1 Printed" AM

42 End of Year Projection Cafeteria Special Revenue Fund Revenues, Expenditures, and Changes In Fund Balance Form 131 Oescrlotion Resource Codes Ob act Codes Orlgln~~~Udget op.rlu~:1 Budget Actul~c~O Date T~:. Olffuence (Colf~)&DI "Diff B,~D SERVICES AND OTHER OPERATING EXPENDITURES Subagreemenls for Services 5100 Travel and Conferences , Dues and Memberships 5300 Insurance 540Q.5450 Operations and Housekeeping Services , Rentals. Leases, Repairs. and Noncapitallzed Improvements SOO.OO Transfers of DIred.Costs 5710 Transfers of Dlrecl Costs - Inlerfund 5150 ( { { % Professional/Consulijng Services and Operating E/rpenditures ,12 7, ,205, Communications , ,50 TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES , , , , % CAPITAl OUTLAY Buildings and Improvements of Buildings , ,00 Equipment , Equipment Replacement 6500 TOTAL. CAPITAL OUTLAY 450,00 524, , OTHER OUTGO (excluding Transfers of Indirect Costs) DebtServlC8 Debt Service Interest 7438 Other Debt SelVlce - Principal 7439 TOTAL. OTHER OUTGO (excludlnll TransfelS of Indirect Costs) OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of indirect Costs - Interfund , , , TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 811, , , TOTAL EXPENDITURES Cal;fornia OBpe 01 EduC81<ln SACS F~al Repottng Sottwa'8' FHe; lund;-b (R8V OO/28/20tO) Pr;nllId: 512Y<!011 7:02AM

43 Cafeteria Special Revenue Fund Revenues. Expenditures. and Changes In Fund Balance Form 131 DescriDtion Resource Codas Oblect Codes Orlgln~~~Ud9.t oper.t1~:1 Budget AcbJ8I~C;O Date Projected Yelr Total. D ICOI,~&D) %DIff B,~D INTER FUND TRANSFERS INTERFUND TRANSFERS IN From: General Fund 8916 Other Authorized!ntelfund TransfelS In 8919 I /a) TOTAL.!NTERFUND TRANSFERS IN. INTER FUND TRANSFERS OUT Other Autho~zed Interlund TransfelS Out 7619 (b) TOTAL.!NTERFUND TRANSFERS OUT OTHER SOURCESIUSES SOURCES Other Soorces Transfers from Funds of Lapsed/Reorganized LEAs 8965 Long-Term Doot Proceeds Proceeds from Capital Leases 89n All Other Financing Soo/ces 8979 I (cl TOTAL. SOURCES USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 All Other Financing Uses 7699 (d) TOTAL. USES CONTRIBUTIONS Contributions from Unrest~cted Revenues 8980 Contributions from Restricted Revenues 8990 Transfers of Restricted Balances 8997 'el TOTAL. CONTRIBUTIONS TOTAL, OTHER FINANCING SOURCES/USES (a-b+c-d+e) Calil"'''ia DepI of Educa!lcn SACS Finarw;ial Reporliog Soltwa, File' fundi b (R (10) 43 ",.., P,inl"'" '02AM

44 Deferred Maintenance Fund Revenues. Expenditures. and Changes in Fund Balance Form 141 Oeserlgtlon Resourc. Cod.. Object Cod., Or\glni~~Ud9.t OP.ratli:l Budg.t.Aetua~Jo Data ProJect.d v... Totals 0 Olfferenc. (COI1~ &01 %0" BI~D A. REVENUES 1) Revenue Umil Sources 8010-a099 2) Federal Revenue ) Other Stale Revenue ) Other local Revenue 860Q , ~TOTAl REVENUES B. EXPENDITURES 1) Certificated Salaries ' 2) Classified Salaries ) Employee BeneHls ) Books and Supplies ,00 2,833,34 18, ,833,34 5) Services and Other Operating Expenditures ,211, , ,211, ) Capital Ouday , ,00 7) Olher Outgo (excluding TransfelS of Indirect Costs) , ) Other Outgo - TransfelS of Indirect Costs TOTAL EXPENDITURES C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCtNG SOURCES AND USES las - B91 ( ( D. OTHER FINANCING SOURCESJUSES 1) Interfund TransfelS a) Transfers In 890Q , ,438, b) Transfers Out ) Other Sources/Uses a) Sources b) Uses ) Conlribu50ns 898Q ) TOTAL OTHER FINANCING SOURCES/USES, eamornia 0e9I of Edl.'Calion SACS Finar'lCial Repor!,ng Softwar'" <'Of fda: funoji b (Re. 0612&'2(10) Psg& I

45 Deferred Maintenance Fund Revenues. expenditures. and Changes in Fund Balance Form 141 Oescr! lion Resource Codes Oblact Codes Orlglm;~~Udgat OpII'atJr:, Budget Actualic~o Oala Projected Yelr T~:::' (CoIB &0) E %Diff Bf~,D E. NET INCREASE (DECREASE) in FUND BALANCE Ie + 04) / / / F. FUND BALAHCE. RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited ,706, , b) Audit Adjustments 9793 c}as of July 1 -Audited (Fla + Fib) 2,706, ,706, d) Other Restatements 979, e) Adjusted Beginning Balance (Flc + Fld) 2,706, , ) Ending Balance, June 30 (E + FIe) Components of Ending Fund Balance a) Reserve for Revolving Cash 9711 Stores 9712 Prepaid Expenditures 9713 All Others 9719 General Reserve 9730 Legally Restricted Balance b) Designated Amounts 9740 Designated for Economic Uncertainties 9770 Designated for the Unrealized Gains of Investments and Cash In County Treasury 9775 Other Designations 9760 c) Undeslgnated Amount d) Una riatedamount caldotn" CepC of EdUCaI"'" SACS Financial R&pOrIing Software File; fllndi b (RIW 0BI2W2(10) Paoe2 Printed: 612li AM

46 Deferred Maintenance Fund Revenues, Expenditures, and Changes in Fund Balance 36 6n Fonn 141 D8scrl"tlon Resource Cod.. Ob/act Code. Orlglnii~ud98t OP"'8U~:1 Budget Actual~C;O Date Prolected Year T~~S (COII~I&ol %DIff C~D OTHER STATE REVENUE All Other State Revenue 6500 O.O'*' TOTAL OTHER STATE REVENUE O.O,*, OTHER LOCAL REVENUE Sales Sale of EqulpmenUSupplies 8631 O.O'*' Interest Net Increase (Decrease) In the FairValue of Investments 8662 Other Local Revenue All Other Local Revenue 8699 All Other Transfers In from All Others 8799 TOTAL. OTHER LOCAL REVENUE TOTAL REVENUES Calitorno. Deplor Ed\IC&lion SACS FiMrlCial Reporlino Software f~li: lundiob (Rw06l2W2010)..,., Printed: AM

47 End of Year Projectron Deferred Maintenance Fund Revenues, Expenditures. and Changes in Fund Balance Form 141 Descrlotlon Resourcill Code. ObllllClCodllis Orlgln~~Ud9Illt operatln:\ Budget Actual~C~O Dstlll T,(:5 (COII~}&D) %OHf B'~ID CLASSIFIED SALARIES Classified Support Salarles 2200 Other Classlfied Salaries 2000 TOTAL. CLASSIFIED SALARIES EMPLOYEE BENEFITS STRS PERS OASOllMedicateJAltemaHve Heallh and Welfare Benefits Unemplo~ent Insurance Workers' Compensation OPEB, Allocated '"0 ODD 0." OPEB, Active Employees PEAS Reducdon Other Employee Benefits TOTAL EMPLOYEE BENEFITS BOOKS AND SUPPLIES Books and Other Reference Materials Materials and Supplies , , Noncapitalized Equipment TOTAL. BOOKS AND SUPPLIES , SERVICES AND OTHER OPERAnNG EXPENDITURES Subagreements for SeNices 5100 Travel and Conferences 5200 Rentals, Leases. Repairs, and Noneapitalized Improvements Transfers of Direct CoslS Transfers of Direct Costs Intelfund 5750 ProfesslonallConsuldng Services and OperaUng Expenditures 5BOO TOTAL. SERVICES AND OTHER OPERATING EXPENDITURES 1313, CAPITAL OUTLAY Land Improvements 6170 Buildings and Improvements of Buildings Equipment 6400 Equipment Replacement 651lO TOTAL. CAPITAL OUTLAY 100, ,00 OTHER OUTGO (excluding Transfers of Indlract Costs) Debt Secvice Debt Secvice Interest 7438 Other Oebt SeIVJce _ Prlnclpal 7439 TOTAL OTHER OUTGO.texeludlng Transfers of Indirect C~ts}_ TOTAL EXPENDITURES Calaornia D&\lI of Education SACS FiNnclal Reporling Softwar., Fil.. ; fuodi'" (Rev 0612&2(110) 4-1 '... PdOlad: 5123' A!.A

48 Deferred Maintenance Fund Revenues, expenditures, and Changes in Fund Balance Form 141 OescrloUon Resource Cod.. 0 act Codas Orlgln~~~Udglt oplrlu~:\ Budget AcbJal~C~O Oate ProJlcted Ve. T~~:S Olfference (Col{~\&OI %0" 8t~O INTERFUNO TRANSFERS [NTERFUNO TRANSFERS IN From: General, Special Reserve, & BuildIng Funds ,438, , Other Authorized Interfund Transfe/S In 8919 I (a) TOTAL INTERFUNDTRANSFERSIN INTERFUNO TRANSFERS OUT Other Authorized Interfund Transfe/S Out 7619 'bl TOTAL INTERFUND TRANSFERS OUT OTHER SOURCESIUSES SOURCES Other Sources Transfe/S from FundS of Lapsed/Reorganized LEAs Long-Term Debt Proceeds 8965 Proceeds from Capital Leases 8972 All Other Financing Sources "79 I (cltotal, SOURCES USES Transfers 01 Funds from Lapsed/Reorganized LEAs 7651 All Other FInancing Uses 1699 (d) TOTAL. USES CONTRIBUTIONS Contlibutions from Unrestlicted Revenues 8980 Contributions from Resbicled Revenues 8990 Transfers of Reslricted Balances 8997 Cel TOTAL CONTRIBUTIONS TOTAL. OTHER FINANCING SOURCEs/USES (a-b+c-d+e) 1,438, , camor~ia Dept ct Education SACS Financi'" Reporting Software _ 20t0.2.0 File: lundi b IRav 06I28120tO) Page5 Printed 5I23120tl 702AM

49 Building Fund Revenues. Expenditures. and Changes in Fund Balance Form 211 O.serf 1Ion A. REVENUES R.sourc. Cod.. ObllCl Codel Bowd Approftd Orlgln~~_Udg.t operau;:l~ud9.t Actualic~o Date I>.... >... I' Projected y... T~~I' %0", DlfI'erenc. (COI,~ &D)..0 '" 1) Revef1uellmit Sources O.O~ 2) Fedeml Revenue 81(){) ) Other Slate Revenue 1l3OOO599 4) Other Local Revenue 1»)TOTAl REVENUES B. EXPENDITURES 860{) I. 1) CerUflcated Salaries ' O.O~ 2) Classlfled salaries ) Employee Benefits ) Books and Supplies , , ,433, ) Services and Olher Operating Expenditures ,50 887, , % 6) Capital Ouday 600Q ,969, , , ,239, ,346, % 7) OtherOutgo (excluding Transfers of Indirect Costs) 8) OtherOulgo - Transfers of Indirect Costs , ,"" lTOTAL EXPENDITURES C. EXCESS (DEFICIENCY) OF REVENUES OYER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES fa,;_ B9) ( / / O. OTHER FINANCING SOURCES/USES 1)lnterfund Transfers a) Transfers In 890Q ,00 (2.346, % b) Transfers Oul ) OtherSources/Uses a) Sources 893Q.8979 b) Uses 3) Contribu~ons % O.M 0.0% 4\TOTAL OTHER INANcrNG SOURCES/USES ear<lo<nia oe~ of Eduealion SACS FllI>I(ICiAl Repor1lnO SofIwoo", F~e: lundi-<l (R )

50 Building Fund Revenues, Expenditures, and Changes In Fund Balance Form 211 DalcrlDllon Resource Cod" Oblect Codal Orlgln~i~udg.t operatl~:, Budget Actu.I~C;O Date Projected Yair T~::;S DIfference ICoII~I&DI "Diff Bf:,D E. NET INCREASE (DECREASEIIN FUND BALANCE (C + D"'). { {87876, {22618,764.5O. ( F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 Unaudited , ,876, , b) Audit Adjustments 979' D.OO c) As of July 1 -Audited (Fla + Fib) 94,449, ,876, ,616, d) Other Restatements 9795 e) Adjusted Beginning Balance (Flc + Fld) 94, ,876, , ) Ending Balance, June 30 (E + Fie) 25, (0,45 i"" 0.55 I COmponents of Ending Fund Balance a) Reserve for Revolving Cash Slo~ Prepaid Expenditures 9713 All Others General ReseNe "" I. Legally Restricted Balance b) Designated Amounts Designated for EconomiC Uncertaln~es 9740 I 9770 Designated for the Unrealized Gains of Investments and Cash In County Treasury 9775 Other Designations 9780 c) Undeslgnated Amount dl Una oroorlated Amount /0.45 Cali/Ofn'" 0"1'1 01 Education SACS FIRarw;;lII Raportlng Scttwar 2010,2.0 File: fundl-d (Rev04l ) 50 PaOlO 2 Prl... "",: 5I2Y AM

51 End of Year Projection Building Fund Revenues, Expenditures. and Changes in Fund Balance Form 211 De en tlon ReS()Urc, Cod.. OblltCt Codes Orlglni!rUdget oper,t1(:, Budget Actual;c1OD'te Projected Ye"r Tl~_~ (COlf~)&D) %0", B&O IFl FEDERAL REVENUE FEMA 8281 Other Federal Revenue (Incl. ARM) '200 TOTAL, FEDERAL REVENUE OTHER STATE REVENUE Tax Relief Subventions Restricted Levies. Other Homeown81'S' exemptions 8575 Other Subvenl1onslln-tJeu Taxes 8576 All Other Slale Revenue 6590 TOTAL OTHER STATE REVENUE 0<0 OTHER LOCAl REVENUE County and District Taxes Other Reslricled Levies Secured Roll Unsecured Roll 8615,<1' PriorYears' Taxes Supplemental Taxes Non-Ad Valorem Taxes Parcel Taxes O" COmmunity Redevelopment Funds Not Subject to RL Deduction 6625 Penalties and Interest from DeJJnquent Non Revenue LImit Taxes 8629 Sales Sale of Equipment/SupplieS 8631 Leases and Rentals 8650 Interest ,00 SOD , , % Net Increase (Decrease) in the FalrValue of Investments '662 Other Local RevenUe All Other Local Revenue , All Other Transfers In from All Others B199 TOTAL OTHER LOCAL REVENUE 500, ,00 TOTAL REVENUES SOD e;,1~ornia [)&pi of EducaliDn SACS Finatleial Rep:dillO Software. :ZOID 2.0 ";'A- ~'''''''''''IIlA~ 1I4I11121l101 5t Printed: S/2l'2Oll 7:08AM

52 Building Fund Revenues, Expenditures, and Changes in Fund Balance Fonn 211 escrlptlon Resource CodH Oblect Codes BOMd Approved Orlgln~~~Udget operau;:) Budget Actullic~O Dlte Projected Velr T~:"S ICOI,:)&DI %DIff f~)d CLASSIFIED SALARIES Classified Support Salaries 22<)0 Classified Supervisors' ood AdmlnlstJators' salaries 2300 Clerical. Technical and Office Salaries 2400 Other Classified Salaries 2900 TOTAL, CLASSIFIEO SALARIES 000 EMPLOVEE BENEFITS STRS PERS OASD!JMedlcareJAltemative Health and Welfare Benefits Unemployment Insurance WOfkefS' Compensation OPEB, Allocated OPEB. Active Employees PERS Reduction Other Employee Benefits TOTAL EMPLOVEE BENEFITS BOOKS AND SUPPLIES Books and Other Reference Materials 4200 Materials and Supplies , NoncapJtaliled Equipment SO B TOTAL. BOOKS AND SUPPLIES 1502 SOO.OO SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Servic:es 5100 Travel and COnferences.2<lD Insurance Operations and Housekeeping Services 5500 Rentals. Leases. Repairs. and Noncapitaliled Improvements Transfers of Direct Costs '" TransfefS of Direct Costs Interfund Professlooal/Coosuldng Services and Operating Expenditures % CommuniCations.900 TOTAL. SERVICES AND OTHER OPERATING EXPENDITURES , , % Cal;fOO'nia [)&pi 01 (ducalion SACS Finar;:;al Reporling Software F;la' fuocu-c:i (Re-. 04f.W2010) 52. Pr;o1ed;!oi2Y.!Oll 7;011 AM

53 Building Fund Revenues. Expenditures. and Changes In Fund Balance Form 211 Delcriotlon Resource Codes OblectCo<Ies Board Approftd Origln(~~Udget OPlN'aUj:, Budget Actu~~D.te T~:' (COII~I&D) %0111 BI~ID CAPITAL OUTLAY L",' 6100 Land Improvements , , Buildings and Improvements of Buildings , , % Books and Media for New School Libraries or Major Expansion of School Libra~es 63O<l 1.141, Equipment Equipment Replacement 6500 TOTAL. CAPITAL OunAY 64, , B33.oo ,239, , % OTHER OUTGO (excluding Transfers of Indirect Costs) Other Transfers Out All OtherTransfers Out to All Others 7299 Debt Service Repayment of State School Building Fund Aid - Proceeds from Bonds 7435 Debt Service - Interest ,84 6, , Other Debt Service - Principal 7439 TOTAL OTHER OUTGO (excludino Transfers of Indirect Costs) flotal EXPENDITURES B c,morllia Otpl ot Education SACS Financiat Rep:>rting Soflwara F~a: Iundl4 (Rev 04I2112OtO) 5:3 ",,.,

54 Building Fund Revenues, Expenditures, and Changes In Fund Balance Fonn 211 Description Resource Codas Obilld Codes Orlgln~~~ud9.t oparau/:) Budget Actualic~o oaw T~~I' {Colf~)&DI %D1ff B'~JD INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other AuthorIZed Interfund Transfers In { % (a) TOTAL, INTERFUNO TRANSFERS IN {2, % INTERFUND TRANSFERS OUT To: Slate School Building Fundi County School Facilities Fund 7613 To: Deferred Maintenance Fund 7615 Other Authorized Interfund Transfers Out 7619 I (b) TOTAl. lnterfund TRANSFERS OUT OTHER SOURCES/USES SOURCES Proceeds Proceeds from Sale of Bonds 6951 Proceeds from Salellease- Purchase of landlbuildings 8953 OlherSources County School Building AId 8961 Transfers from Funds of lapsecllreol{janized leas Long-Term Debt Proceeds Proceeds from Certificates of PartlclpaHon 896' 8971 Proceeds from Capital leases 8972 Proceeds from lease Revenue Bonds 8973 All Other Financing Sources 8979 c TOTAL. SOURCES USES Transfers of Funds from lapsedireol{jani:l:ed LEAs 7651 All Other Financing Uses 7699 I (d) TOTAL, USES CONTRIBUTIONS. "" "". Contributions from Unrestricted Revenues 8980 Contributions from Restricted Reveouas " (eitotal CONTRIBUTIONS " TOTAL, OTHER FtNANCING SOURCEs/USES (a-b +c-d +e) 2, cahrorni& Dept or Education SACS Financial Rep!)fl"", Sof\wa(". 2O\1l.2.0 F~'" fundi-d (Rn 041' ) 54..., prlntlld: 512.l'2011 7:08AM

55 Capital Facilities Fund Revenues, Expenditures, and Changes In Fund Balance Form 251 DescriDtlon fa. REVENUES Resource Cod.. Oblect Code. Board Approwd Orlgln~~~udget Oparell~:, Budget AcbJaI~C~O Dar.. Projected Y.ar T~:::S (COI(~}&D),,0" I~IO. 1) Revenue limit Sources 2) Federal Revenue : ) Other State Revenue 8300<599 4) Other local Revenue 860() TOTAL REVENUES Mn B. EXPENDITURES 1) Certificated Salarles ) Classlfled Salaries ) Employee Benefils ) Books and Supplies 400() ) Services and Other Operating ExpendlbJres ,364, , ,364, ) Capital Outlay , ) OtherOulgo (excluding Transfers of Indirect Costs) , ,0% 8) Other Outgo Transfers of Indirect Costs ID..TOTAl EXPENDITURES C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES' ia5 - B9} ( / / D. OTHER FINANCING SOURCESIUSES 1) Intelfund Transfers a) Transfers In 890().8929 b) Transfers Out , , , ) Other Sources/Uses a) Sources 893Q-8979 b) Uses 763() ) Contributions 41 TOTA OTHER FINANCING SOURCES/USES S98().8999 / / Calnornia Oept or Educaton SACS Financial Roporting Softwara Ha: ful\dl-d (R!I\/ 04I21J2l)10) 55 Prlntad: 5123'2011 1:08AM

56 San Bemardino County Capital Facilities Fund Revenues, Expenditures, and Changes in Fund Balance Form 251 De.crlDtJon Resource Cod.. Oblec:t Code. Orlgln~~~Udget QP8C'ltJ;:1 Budget Actull~C~O Dlte Projected Ve'" T~:::' DIfference (ColB &0) E """ B,~,o E. NET INCREASE (DECREASE) IN FUND BALANCE IC F. FUND BALANCE, RESERVES I} Beginning Fund Balance a) As of July 1 - Unaudited , b) AudltAdjustments 9793 c)as of July 1 -Audited (F1a + Fl b) 6.179, , d) Other Restatements e) Adjusted BegInnIng Balance (F1c + F1d) 9795 I 6,179, , , ) Ending Balance. June 30 (E + FIe) 5, Components of Ending Fund Balance a) Reserve for Revolving Cash Slores i Prepaid Expenditures 9713 AIIOltlers 9719 General Reserve 9730 Legally Res\rk:led Balance b) Designated Amounts 9740 DesIgnated for Economic UncertalnHes 9770 Designated forth. Unrear~ed GaIns of Investments and Cash In County Treasury ,00 Other DesIgnations 9780 c) Undeslgnsted Amount dl Unsoorooriated Amount california De,::( of Educalion SACS Financial Rep:l<tlng Sottwar8' Fle' fundi..;! (Rev!l4I ) Pag&2 Print,,(!: AM

57 Capital Facilities Fund Revenues, Expenditures, and Changes in Fund Balance Form 251 Oesc~tJon Resource Cod8!ll Object Codes BOlI(d Approved ongln~~~udg.t Operatlr:} Budget AcbJalic~O Data Projected Vear T~~IS OIfference (CO\~I&OI,,0"'.,~}O OTHER STATE REVENUE Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions 8575 Other Subventions/In-LIeu Taxes 8576 All OtherState Revenue TOTAL. OlliER STATE REVENUE OTHER LOCAL REVENUE 6590 "'" County and,district Taxes Other Restrlcted Levies Secured Roll 6615 Unsecured Roll 8616 PriorVears'Taxes 9617 Supplemental Taxes 9618 Non-Ad Vaiorem Taxes Parcel Taxes 8621 O.M 6622 Community Redevelopment FUnds Not Subject to RL Deduction 8625 Penalties and Inlerest from Delinquent Non-Revenue Umit Taxes 6629 Sales Sale of Equlpment/SuppUes 8631 Interest , Net Increase (Decrease) In the FalrValue of Investments 8662 Fees and Contracts Mitigation/Developer Fees Other Local Revenue All Other Local Revenue 6699 All Othef'Transfers In from All Others.799 TOTAL. OlliER LOCAL REVENUE , ,96 TOTAL REVENUES CaldCl<n" Dap«or Ed""alion SACS Financial R&POfIing Son-ro _ n Fdo, lundi... (Rev ) 57 Page 3 Prinlod' AM

58 Capital Facliities Fund Revenues, Expenditures, and Changes in Fund Balance Form 251 Deserlatlon Resource Cod.. OblectCode. Otlgin~~~Udg.t. operatir: Budget Actual' To Date C Projected ve.,. T~~I' ICOII~,&D) "Olff Bf:,D CERTIFICATED SALARIES OtherCer1iflcated Salanes '900 TOTAL, CERTiFiCATED SALARIES CLASSIFIED SALARiES Classified Support Salaries 2200 _ Classified Supervi$OfS' and Administrators' salaries 2300 Clerical. Technical and OffIce Salaries 2400 Other Classified Salaries 2000 TOTAL, CLASSIFIED SALARIES MPLOYEE BENEFITS sms PERS OASDlJMedlcare/Altemative Health and Welfare Benefits Unemployment Insurance WOf!Iers' Compensation OPEB. Allocated OPEB, Active Employees PERS Reduction Other Employee Benefits TOTAL EMPLOYEE BENEFITS BOOKS AND SUPPLIES Approved Textbooks and Core CUrricula Materials 4100 Books and Other Reference Materials Materials and Supplies , Noncapital~ed Equipment 4400 TOTAL, BOOKS AND SUPPLIES 67,05 67,05 67,05 SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 Travel and Conferences Insurance 5<iO().5450 Operadons and Housekeeping Services 5500 Rentals, Leases, Repairs. and Noncapjtal~ed (mprovemeots , , Transfers of Direct Costs 5710 Transfers of Direct COSIS -Interiund ,00 21,00 21,00 Professional/ConsulUng Services and Operating Expenditures ,00 6,017, , , Communications 5900 TOTAL SERVICES AND OTHER OPERATING EXPENDITURES c..1~or... '" Dept of Education SACS Fin&oclol RepOrting Scnw.t,. 201 ().2.0 Fd., fundi-d (Rev ) ",,,4 Printed' 5123/201t 1.08/W

59 San Bemardlno County End of Year Pro}ectJon Capital Fadlitles Fund Revenues. Expenditures. and Changes In Fund Balance 36 6n1O Form 251 OlScrloUon R.. ourcl Cod.. e act Codes Bo_d Approwd Orlg'nj~rUdQet opertudget Actu-rC~O Oat. Projected VI" T(:,f Diffwanci (COI':I&O) ""'" B'~ID CAPITAL OUTLAV L~d "" Land Improvements "" Buildings and Improvements of Buildings , , , Books and MedIa for New School Libraries or Major Expansion of School Llbfaries 6300 Equipment Equipment Replacement 6500 TOTAL, CAPITAL OUTlA V oo 465, OTHER OUTGO (excluding Transfers of Indlract Costs) OtherTransfelS Out All Other TransfeB Out 10 All Others 7299 DebtSer.iC8 DebtSer.iC8 lnterest 7436 Other Debt Service - Principal 7439 TOTAL OTHER OUTGO (excluding Transfers of Indirect Costs) OTAL EXPENDITURES _ O~O 0.0%..". ',','... :'. I,:'" Caliiolnill Oept of Educaol.,n SACS FlnancIaI ReportJno SoIIwar FI«I\.JndI-d (Rw ( ) 59

60 , '. Fontana Unified Capital Facilities Fund Revenues. Expenditures. and Changes In Fund Balance Fonn 251 DescrlDtlon Resource Codes Object Codes BOlII'd Approved Orlgln(~~Udget Operau{:} Budget Actualic~O Oat. Projected VeM T~:::S (COI:~)&DI """ B;}D INTERFUND TRANSFERS INTER FUND TRANSFERS IN Other Authorized Interfund Transfers In 6919 (a) TOTAL INTERFUND TRANSFERS IN INTERFUND TRANSFERS OUT To: Slate School Building Fundi County School Facilities Fund 7613 Other Authorized Interfund Transfers Out , , I Ibl TOTAL INTERFUND TRANSFERS OUT , OTHER SDURCESIUSES SOURCES Proceeds Pmeeeds from SaleJLease-- Purchase of LahdlBulldlngs 8953 Other Sources TransfetS from Funds of LapsediReorganlzed LEAs 8965 Long-Term Debt Proceeds Proceeds from Certificates of PartlclpaUon 8971 Proceeds from Capital Leases 8972 Proceeds from Lease Revenue Bonds 8973 All Other Flnanclng Sources 8979 c TOTAL SOURCES USES TransfetS of Funds from lapsedlreorganlzed LEAs 7651 All Other Flnanclng Uses 7699 I (d) TOTAL USES CONTRIBUTIONS. '.' ContributiOns from Unrestricted Revenues ContributiOns from Reslrlcted Revenues ' '. 8990, I Ie TOTAL, CONTRISunONS. TOTAL, OTHER FINANCING SOURCES/USES (a-b+c-d+e) (17,976.00)1 (17,978.00) (17.978,00) Cal~Otnla Dept 01 EdIKa1ion SACS FioancIaI Rep>rtinQ Software foe' fundl-d (R (10) 00 PaO"B Prll'lted: AM

61 San BernardIno County County School Facilities Fund Revenues. Expenditures. and Changes in Fund Balance Form 351 crilltlon R.. ourci Cod.. OblectCod Orlgln~!rUdg.t Op... t1r:, Budget Actual~c~o Date Projected Vear Tr;:' Dlfferenc. (COll~J~D) " ohl.,~}o A. REVENUES 1) Revenue LlmitSources 801() ) Federal Revenue 810() ) Other Stale Revenue 830().85GG 2, , ,641, , % 4) Other Local Revenue 860() , , TOTAL REVENUES B. EXPENDITURES ) Ceniflcaled Salaries ) Classified Salaries ) Employee Benefits ) Books and Supplies 400Q , ,813, (20,761, % 5) SelVices and Other Operating Expenditures , ) Capital Outlay 600Q ,386, ( , ) otheroulgo (excluding Transfers of Indirect Costs) , ) OtherOutgo - TransfelS of Indirect Costs )TOTAL EXPENDITURES ( C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE ~.. HER,9) FINANCING SOURCES AND USES AS ( D. OTHER FINANCING SOURCESIUSES 1)lnterfund TransfelS a) Transfers In 890() , , b) Transfers Oul , , % 2) Other Sources/Uses a) Sources b) Uses ) Conbibutlons 898Q )TOTAL OlliER FINANCING SOURCES/USES _J CalPlotnoa ceptor EducaHon SACSFinanclal Ropoo1i>Q Software RI'" fundl-d (R" lot Printed: :08AM

62 County School Facilities Fund Revenues. Expenditures, and Changes in Fund Balance Fonn 351 Description E. NET INCREASE (DECREASE) IN FUND BAlANCE IC Resource Codes Ob/eel Codas Origlniifudget oper.tl~:, Budget Actu"fc~O D.ta T(~S %0" (COII~)&D) "::. F. FUND BAlANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 Unaudited & , , b) Audit Adjustments c) As of July 1 Audited (Fla + FIb) & , ,519, d) Other Restatements 9795 e) Adjusted Beginning Balance (F1c + Fld) 7,648, , , ) EndIng 8alaoce. June 30 (E + FIe) (4.63 /4.63 Components of Ending Fund Balance a) Reserve for Revol..-lng Cash Stores Prepaid Expenditures 9713 All Others 9719 General Rese/Ve Legally Restricted Balance 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) Undeslgnated Amount d) Unapprooriated Amount o.s3 /4.63 Califoln'" ~ of Educalion SACS FlNJociai R..,ting Software F~e: I'Ilrodl-d (Rev ) ",.., Printed: 5I2:Yo!Oll 7:06AM

63 San BernardIno County End of Year ProJection County School Facilities Fund Revenues, Expenditures, and Changes in Fund Balance Form 351 OeSCrlDlion Resource Codes Ob ectcodes Orl91:(~rUdget operetlf :, Budget Actu'lic~o Oate Tj::'IS Olfference {COI!~I&O' % 0" BI~ID FEDERAL REVENUE Other Federal Revenue (Ind. ARRA) 6290 TOTAL FEDERAL REVENUE OTHER STATE REVENUE School Facilities Apportionments ,226, ,419, , ,414, % Pass-Through Revenues from State SOurces 6"7 All Other State Revenue 8590 TOTAL OTHER STATE REVENUE % OTHER LOCAL REVENUE Sales Sale of Equipment/Supplies 6631 Leases and Rentals 6650 Inlerest Net Increase (Decrease) In the FalrValue of Investments 8662 Other Local Revenue All Other Local Revenue 6699 All OiherTransfers In from All Others 8799 TOTAL OTHER LOCAL REVENUE OTAL REVENUES Calilotnia Deptof Educ~lion SACS Financial Repotlr.o Sctlwate Fila, fundl-d IRa. D

64 San Bemardlno County County School Facllitles Fund Revenues, Expenditures, and Changes In Fund Balance Form 351 DescrloUon Resource Codes OD/act Code. Orlgln~~~Udget Operau':1 Budget Actualic~o D!lw T~:'I. (COI(~I&Dl "'" ",:,' CLASSIFIED SAlARIES Classified Support Salaries 2200 Classified SupefVisors' and Administrators' Salaries 2300 C~lical. Technical and OffIce Salaries 2400 Other Classified Salaries 2900 TOTAL, CLASSIFIED SALARIES EMPLOYEE BENEFITS STRS PERS OASDlIMedlcare/Altemadve Heallh and Welfare Benefits Unemploymenllnsurance Workers' Compensation OPEB, Allocated OPEB. Acdve Employees PERS Reduction Other Employee Benefits TOTAL. EMPLOYEE BENEFITS BOOKS AND SUPPLIES Books and Other Reference Materials 4200 Materials and Supplies , ,813, (20,761, % Noncapltallzed Equipment 4400 TOTAL, BOOKS AND SUPPLIES ( % SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 Travel and Conferences 5200 Insurance 540Q Operadons and Housekeeping SefVlces 5"0 Rentals, leases, Repairs. and Noncapltal~ Improvements Transfers of Direct Costs Transfers of Direct Costs -Intenund 5750 ProfessionalfConsulting Services and Operating Expenditures Communications 5900 TOTAl. SERVICES AND OTHER OPERATING EXPENDITURES , Calilotnia Oepl or Ed1lC81ion SACS Financial Repo,Hnll Softwa, File' fundi..., (Re~ (14/21/20101 _4 Prl"'""" 5/ ;09 AM

65 End of Year ProjecUon County School Fac1litles Fund Revenues, Expenditures, and Changes In Fund Balance Form 351 Dllcrlotlon R.source Codas Oblact Cod Bo... d Approved Or1gln~~~udg.t Op... au~:} Budg.t Actual~C;O Oate ProJ'cted v... T~::' Dlff8l"enc. (COlt~)&O) """ f:" CAPITAL OUTLAY LM' ,000,00 1,000,00 110, ,00 Land Improvements , ,861, , Buildings and Improvements of Buildings , , , , Books and Media for New School libraries or Major Elcpanslon of School Libfaries 6300 Equipment 6400 Equipment Replacement 6500 TOTAL. CAPITAL OUTlAY 1,664, , , , OTHER OUTGO (excluding Transfers of Indirect Costs) OtherTransfers Out TransfefS of Pass-Through Revenues To Districts oreharter Schools 1211 To County Offices 7212 ToJPAs 1213 All Other Transfers Out to All Others 7299 Debt Service Debt SefVlce -Interest 7436 other Debt Service - Principal 1439 TOTAL OlliER OUTGO (excludino Transfers of Indirecl Costs) OTAl EXPENOlTURES CaJifornOi Do-pt of Education SACS Finaf"1C181 R&porIing Soflwat. _ Fila: fundi-d (Rev Q4J21f2010) PageS Printed: 5/2S'2011 1:09AM

66 County School Facilities Fund Revenues, expenditures, and Changes In Fund Balance Form 351 Descrt lion Resource Codes Oblact Codes Origln~i~udget QPeratlr:, Budget Actr.r.I~C~O Dale Projected Ye... T~~IS (COII~I&D) "Olff Bf~'O INTERFUND TRANSFERS INTERFUND TRANSFERS IN To: State School Building Fundi COunty School Facilities Fund From: All Other Funds 8913 Other Authorized Interfund Transfers In , , , la) TOTAL, INTERFUND TRANSFERS IN 17, , , INTER FUND TRANSFERS OUT To: State School Building Fundi County School FaciliUes Fund 7813 Other Authorized Interfund Transfers Out ,347, , , ,346, % 'bl TOTAL, INTERFUND TRANSFERS OUT 2, , , ,346, % OTHER SOURCESIUSES SOURCES Proceeds Proceeds from SaleJlease- Purchase of LandlBulldln9s 8953 Other Sources Transfers from Funds of LapsediReorganlu:d LEAs B965 Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971 Proceeds from Capital Leases 8972 Proceeds from Lease Revenue Bonds 8973 All Other Financing Sources 8979 tel TOTAL, SOURCES USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 'd) TOTAL, USES CONTRIBUTIONS Contributions from Unrests1cted Revenues Contributions from Restricted Revenues el TOTAL, CONTRIBl}TIONS TOTAL, OTHER FINANCING SOURCEs/USES (a-b+c-d+e) (2,329,616.00) 16, , califo)tnla o~ of Educalicn SACS FiMnt;iai Rep::rl1nQ Soltwar 2010,2.0 F~e: fundi..:! [Rev ) ",,.,

67 Special Reserve Fund for Capital Outlay Projects Revenues. Expenditures. and Changes In Fund Balance Fonn 401 Descrfptlon Resource Cod.. Oblect Codes Orlgln~~~Udget OPlfaU~:1 Budget Actual~C~O D.te Projected Ve. T~:::S {COII~,&D} %DIff I~,D A. REVENUES 1) Revenue Limit Sources ) Federal Revenue ) Other Stale Revenue 830Q ) Other Local Revenue 860o-a199 a35 SOO.OO 2,176, }TOTAl REVENUES a35 SOO.OO B. EXPENDITURES. 1) Certificated Salaries I. 2) Classified Salaries ) Employee Benefits ) Books and Supplies , ) SelVlces and Other Operating Expenditures SO(j() , , ( % 6) Capital Outiay 600Q ,580,00 16,104, ,104, % 7) OtherOulgo (excludiflg Transfers of Indirect Costs) 7101l-7299, 7401l , ) Other Outgo - Transfers of Indirect Costs 7301l )TOTAL EXPENDITURES C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES A ( D, OTHER FINANCING SOURCESIUSES 1) Inlertund Transfers a) Transfers In ,2() ,2() % b) Transfers Out 7601l ) Other Sources/Uses a) Sources b) Uses ) Contributions ~LTOTAL OTHER FINANCING SOURCES/USES '" PaM 1 P,i"'ed; 512Y.!O 11 1: 10 AM

68 Special Reserve Fund for Capital Outlay Projects Revenues, Expenditures, and Changes in Fund Balance Form 401 Description Resource Codn Oblect Codes Orlgln~~~Udget OP8faui:) Budget Actual~C~O Date Totals 0 (COI/:,&DJ %Diff B,~\D E. NET INCREASE (DECREASE) IN FUND BAl..ANCE IC + 04 / ( ( F. FUND BAlANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited , , b) Audit AdJustmenlS 9793 c) As of July 1 -Audited (F1a + F1b) 13,716, , ,806, d) Other Restatements e) Adjusted Beginning Balance (F1c + F1d) , , I 2) Ending Balance, June 30 (E + F1e) 8, COmponents of Ending Fund Balance a) Reserve for Revolving Cash 9711 SIOres Prepaid Expenditures All Others General Reserve Legally ReslJicted Balance b) Designated Amounts I Designated for Economic Uncertaln5es 9770 Oesignated for the Unrealized Gains of Investments and Cash In County TreasU/y 9775 Other Designations 9780 c) Undesignated Amount d) Unapproprlated Amount caldorn" De~ 01 Education SACS Financial Repoorling SofIw1IftI Fila: fundi..! (Rft"o' ) Pl"inted: :10AM

69 2010~11 End of Year Projection Special Reserve Fund for Capital Outlay Projects Revenues, Expenditures, and Changes in FUnd Balance Form 401 aescriptlon Resource Cod.. Obiect Cod.s Orilllni~rUdget OP... tit:1 Budget Actu.i{C~O O.te Projected Ye.r T~::. (C 't~tdi %0" t~ld FEDERAL REVENUE FEMA 8281 Other Federal Revenue (Ind. ARRA) 8200 TOTAL, FEDERAL REVENUE OTHER STAlE REVENUE Pass-Through Revenues from State Sources 8"" All Other State Revenue 8590 TOTAL OTHER STAlE REVENUE OTHER local REVENUE County and Dlsbict Taxes Community Redevelopment Funds Not Subject 10 Rl Deduction , , Sales Sale of Equipment/Supplies 8631 Leases and Rentals 8850 Interest, , Net Increase (Decrease) In the FalrValue of Investments,.62 Other Local Revenue All Other Local Revenue,.99 All Other Transfers In from All Others 8799 TOTAL. OTHER LOCAL REVENUE rrotal REVENUES Paoe3 Ptint6d: 5123' IOAM

70 Special Reserve Fund for Capital Outlay Projects Revenues, Expenditures, and Changes in Fund Balance Form 401 D.lctlpllon Resource Cod.. Ob/ect Codes Bo.rd Approved Orlgln~~~Ud9.t oper.1i;:1 Budget Actu"ic~o D.te ProJectad Ve. T~:::' Dlffer.nee (col(~)&di "Olff B,~,O CLASSIFIED SALARIES Classified Support Salaries 2200 Classified SupelVisors' and Admlnlstratorn' Salaries 2300 Clerical, Technical and Office Salaries 2400 OtherClass!fled Salaries 2900 TOTAL, CLASSIFIED SALARIES EMPLOYEE BENEFITS sms PERS OASDliMedicarelAltemalive noo noo 0.0% Health and Welfare Benefits Unempioymentlnsurance WorXers' Compensation OPEB, Allocated OPEB, Active Empioyees PERS ReducUon Other Employee Benefits TOTAL EMPLOYEE BENEFITS _ BOOKS AND SUPPLIES.. Books and Other Reference Materials Materials and Supplies 4300 Noncapltal~ed Equipment TOTAL, BOOKS AND SUPPLIES SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Secvices 5100 Travel and COnferences 5200 Insurance OperaHons and Housekeeping Services 5500 Rentals. Leases, RepairS. and Noncapital~ed Improvements Transfers 01 Direct Costs 5710 Transfers of Direct Costs -lnterfund 5750 Prolessional/ConsulHng Services and OperaUng Expenditures , , ( % Communications 5900 TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES , , ( % Cal~orn" [)apt of Education SACS Financial Reporting Softw~r. _ Fil~. fundi-d (Rev ) 70,..., Printed: 5123/2011 7:10AM

71 Special Reserve Fund for Capital Outlay Projects Revenues, Expenditures, and Changes In Fund Balance Form 401 ascription Resource Cod.. Oblect Codl' Orlgln(~Ud9lt OPMIUi:, Budget Actu'I~C~o Dlte T,/bjIS (COI(~)&D) %'".'~J' CAPITAL OUTLAY 'M' 6100 Land Improvements Buildings and Improvemef'lts of Buildings % Books and Media for New School Libraries or MaiOI' Expansion of School Libraries 6300 Equipment 6400 Equipment Replacement 6500 TOTAL. CAPITAL OUTLAY % OTHER OUTGO (excluding Transfers of Indlrac! Costs) OIherTransfelS Out Transfecs of Pass-Through Revenues To Dlslrk:ts or Charter Schools 7211,"0 To County Offic;es To JPAs 7213 An Other TransfelS Out to All OthelS 7299 Debt Service DebtService - Interest 7438 Other Debt SeNlce - Principal TOTAL OlliER OUTGO (excluding Transfers of lndlrecicosts) TOTAL EXPEND1TIJRES CalifOlnla Dept of Educ... ion SACS Finarocl.1 R~inO SofIwII'e Fie: fulldl-<l (Rev 04J ) 7r ",.., Prlrtad: 512:v.!011 7: 10 AM

72 Special ReseIV8 Fund for capital Outlay Projects Revenues, Expenditures, and Changes In FUnd Balance Form 401 Desc.!fJLtJon Resource Cod.. Oblect Code, Orlgln~~~Udget Operatl~) Budget Actual~c;o Date ProJected Year Tj::t_. (CoIB&O) E """ B1:10 INTERFUND TRANSFERS lnterfuno TRANSFERS IN From: General FundJCSSF 8912 Other Authorized Interfund Transfers In , %...1!LTOTAl INTERFUNO TRANSFERS IN % INTERFUND TRANSFERS OUT To: General FundlCSSF 7612 To: Srate School BullcKng FundJ County School Facilities Fund 7613 To: Deferred Malnlenance Fund 7615 Other Authorized Interfund Transfers Out 7619 I (bl TOTAL INTERFUNO TRANSFERS alit OTHER SOURCESIUSES SOURCES Proceeds Proceeds from SalelLease- Purchase of land/bulldlngs 8953 Other Sources Transfers from Funds of lapsed/reorganized LEAs long-term Debt Proceeds Proceeds from Certificates of Participation Proceeds from Capilal Leases 8972 Proceeds from Lease Revenue Bonds 8973 All Other Financing Sources 8979 I (chotal SOURCES USES Transfers of Funds from LapsedJReorganlzed leas 7651 All Other Financing Uses 7699 (d)jotal, USES CONTRIBUTIONS Contributlons from Unrestricted Revenues 8980 Contributions from Restricted Revenues % (e) TOTAL. CONTRIBUTIONS TOTAL. OTHER FINANCING SOURCEs/USES (a-b+c-d+e) Calilomia D&pI of Education SACS Financial Rep::>fling Softw... 2()IO.2.0 File: lundiod {Rev ".., Ptl~: 5I2.l :10AM

73 Capital Project Fund for Blended Component Units Revenues. Expenditures. and Changes In Fund Balance 36 6mO Form 491 rl tlon Resource Codas ObIect Codel Or\gln~~~udget oper~udget Actu~~cTO Data Totall 0 """ (COlf~ &D) 8:: 0 1 A. REVENUES 1) Revenue limit Sources ) Fedetal Revenue ) Other Slate Revenue ) Other Local Revenue , }TOTAl REVENUES ,00 B. EXPENDITURES 1) Certlllcated Salaries ) Classified Salaries ) Employee Benefits ) Books and Supplies 40(){} ,30 113, % 5) Services and Other Operaijng Expenditures ,00 2, , , ) Capital Oullay ,063, , ,029, , % 7) Other Oulgo (excluding Transfers of Indirect Costs) 7100-n99, , ,211, , ) Other Outgo - Transfers of Indirect Costs ,00 0.0% 91 TOTAL EXPENDITURES C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES. (AS _ ( ( f D. OTHER FINANCING SOURCES{lJSES 1) Interfund Transfers a) Transfers In b) Transfers Out ) Other Sources/Uses a) Sources 893Q-a979 b) Uses "00 0.0% 3) ConlrlbuUons ) TOTAL OTHER FINANCING SOURCEs/USES California [)Bpi of Ed""",ion SACS Finarocial ReporlinO Sallwa,a File: fundi",;! (Rev ( ) 13 Pe1lll1 Pfinlfld: 512:1'2011 7:11 AM

74 Capital Project Fund for Blended Component Units Revenues. Expenditures, and Changes in Fund Balance Fonn 49[ Oascri"Uon Resource Codes Ohlec;t Codes Orlgln~~~Udget OPlrau~:1 Budget Actual~C~o Date T~:' (COII~}&D) %D" B,~,D E. NET INCREASE (DECREASE) IN FUND BAlAHCE C + 04' '737" ( IS F. FUND BAlANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudiled ,159, ,457,941, , b) Audil Adjustments ,00 c) As of July 1 -Audited (Fla + Fib) 27,159, , , d) Other Restatements 9795 e) Adjusted Beginning Balance (Flc + Fld) 27,159,307, , ,01 2) Ending Balance, June 30 (E + Fie) 19,782, , Q1 Components of Ending Fund Balance a) Reserve for Revolving Cash 9711 Stores 9712 Prepaid Expenditures 9713 AU Others 9719 General Reserve 9730 LegaUy Restricted Balance b) Designated Amounts ,00 Designated for EconomiC Uncertain6es 9770 Designated for the Unrealized' Gains of. Investments and Cash In County Treasul}' 9nS 0,00 Other Designations ,00 c) Undeslgnated Amount , dl Una""rnnriated Amount CalIfornia Dept 01 Education SACS Firlancial Reporl"" Sollwat. _ FIle. fundi'" (Rev )... ' P,;nted. 5123'2011 7;11 AM

75 End ofvear Projectfon Capital Project Fund for Blended Component Units Revenues, Expenditures, and Changes in Fund Balance Form 491 Description Resource Codes Ob/ect Codes Orlgln~~Udget Oper.tii:J Budget Actull~C~o o.te Projected Yelr T~::r ICOII~)&D) "Olff B(~)O FEDERAL REVENUE Other Federal Revenue (Incl. ARM) 8290 TOTAL. FEDERAL REVENUE 0.0{) OTHER STATE REVENUE Tax Relief Subventions Restricted Levies Other Homeowners' Exemptions Other SubvenUons/ln Ueu Taxes 8576 AU Other State Revenue 8590 TOTAL, OTHER STATE REVENUE OTHER LOCAL REVENUE County and District Taxes Other Reslricted Levies Secured Roll 8815 Unsecured Roll 8616 PrlorYears'Taxes 8617 Supplemental Taxes 8618 Non Ad Valorem Taxes Parcel Taxes 8621 Other 8622 Community Redevelopmenl Funds Not Subject to RL Deduction 8625 Penalties and Interest from Delinquent Non Revenue Umlt Taxes 8'29 Sales Sale of EqulpmenUSuppJies 8631 Leases and Rentals 8'50 Interest 8' , Net Increase (Decrease) in the FairValue of Investments 8662 Other Local Revenue AU Other Local Revenue AU Other Transfers In from All Others 8799 TOTAL. OTHER LOCAL REVENUE ,00 TOTAL REVENUES , California Dept of EducaUon SACS Financial Reporling Software. ~102_0 File' fundi-d (Rev ) 75 Paoe3 Printed: 512Y<'Q 11 7" 1 t AM

76 End of Year Projection Capital Project Fund for Blended Component Units Revenues, Expenditures, and Changes in Fund Balance Form 491 Descrlotlon Resource Codas Oblact Codes Orlgln~~~udget opera~~udget Actua~~ Date Projected Vear Totels a (CO\~)&D) """ SOo ~IF CLASSIFIED SALARIES Classified Support Salaries 2200 Classifl(l(l Supervisors' and Administrators' Salaries 2300 Clerical, Technical and Office Salaries 2400 Other Classified Salaries 2900 TOTAL. CLASSIFIED SALARIES EMPLOYEE BENEFITS STRS PERS OASDllMedlcare/AI(emative % Health and Welfare Benefits Unemployment insurance Workers' Compensation OPEB, Allocated OPEB, Active Employees PERS Reduction Other Employee Benefits TOTAL EMPLOVEE BENEFITS... BOOKS AND SUPPLIES Books and Other Reference Malerlals 4200 Materials and Supplies JOO.00 90, ,30 (5,00-4.6% Noncapltalized Equipment g23.00 {tl % TOTAL BOOKS AND SUPPLIES JOO.OO 113, % SERVICES AND OTHER OPERATING EXPENOITURES Subagreements for Services 5100 Travel and Conferences 5200 Insurance 540Q Operations and Housekeeping Services 5500 Rentals, Leases, Repairs, and Noncapitallzed Improvements ,70 Transfers of Direct Costs 5710 Transfers of Direct Costs -Interfund 5750 ProfesslonaUConsultlng SefVlces and Operating Expenditures saoo & Communications 5900 TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES , , ,311, Califom" Dept of Eduealion SACS Finandai RepOlllng Software File: fundi-d (Rev Page4 Pfi... ed: 512:J12O\1 7.!IAM

77 Capital Project Fund for Blended Component Units Revenues, Expenditures, and Changes In Fund Balance Form 491 Descrlption Resource Codas Ob/ect Codes Orlgln~!.fUdget OP... Uj:) Budget Ac!Ua'ic~o Oate T 1 ::", (CO\~tO) %'"' B(~l' CAPITAL OUTLAY Land ,00 Land Improvements % BuIldings and Improvements of Buildings ,817,00 23,044, , , % Books and Media for New School LIbraries or Major Expansion of School Libraries 630' Equipment , , Equipment Replacement 6500 TOTAL, CAPITAL OUTLAY , , ,029, % OTHER OUTGO (excluding Transfers 01 Indirect Costs) Other Transfers Out Transfers of Pass-Through Revenues To Dlsbicts orcharter Schools 7211 To County OffiCes 7212 ToJPAs 7213 All Other Transfers Out to All Others 7299 Debt Secvice Repayment of State School Building Fund AId - Proceeds from Bonds 7435 Debt Service -Interest. Other Debt SelVlce - Principal ,106, ,106, ,085, , ,106, ,105,00 TOTAL. OTHER OUTGO excludin Transfers of Indirect Costs} 3211, , TOTAL EXPENDITURES Califotnia Dapt cf Education SACS Finar.clal Rep:lftiog Softwar Fite: fundi-<t (Rev ) 77 Pa1/'llS Print"". 5/23'2011 7,11 AM

78 Capital Project Fund for Blended Component Units Revenues. Expenditures. and Changes in Fund Balance Fonn 491 DescriDtlon Resource Codes Ob/ect Codes BOllrd Approved Orlgln~~~Udget operlltl~:1 Budget AcIu'i~C~O Oat. Projected Yellr T~:::S {COlr~\&DJ %0"' B,~D INTERFUNO TRANSFERS inter FUND TRANSFERS IN Other AuthoriZed Interfund Transfers In 8919 I Cal TOTAL INTERFUND TRANSFERS IN INTER FUND TRANSFERS OUT To: Stale School Building Fund/ County School Facilities Fund 7613 To: Deferred Maintenance Fund 7615 Other AuthoriZed Interfund Transfers Oul 7619 Cb} TOTAL, INTERFUND TRANSFERS OUT OTHER SOURCESIUSES SOURCES p=-, Proceeds from Sale of BondS 8951 OlherSources County School BuUding Aid 8961 Transfers from Funds of lapsed/reorganized leas long-term Debl Proceeds Proceeds from Certificates of Participation Proceeds from Capital leases 8972 Proceeds from lease Revenue Bonds 8973 All Other Financing Sources 8979 Ic} TOTAL, SOURCES USES Transfllfs of Funds from lapsed/reorganized leas 7651 All Other Financing Uses 7699 {d)jotal, USES CONTRIBUTIONS Conlribulions from Unreslrlcted Revenues 8980 ContribulJons from Restricted Revenues 8990 (e) TOTAL, CONTRIBUTIONS TOTAL. OlliER FINANCING SOURCES/USES (a-b"c-d + e) california ~ Dr Education SACS F~a1 Reporting Soltwate F~": lundl-d (Rev ) ".., Ptirted :11 AM

79 Bond interest and Redemption Fund Revenues. Expenditures. and Changes in Fund Balance Form 511 Desc~lon Resource Codes Object Codes Origlni~~Ud9.t operltlj:) Budget Actuelic~o Dlte Projected Ye~r T~:::S Olfference (COII~I&DI """ B(~lD A. REVENUES 1) Revenue lim!t Sources 801CJ ) Federa! Revenue 810D ) Other Slale Revenue 830D ) Other local Revenue 860D )TOTAl REVENUES noo B. EXPENDITURES 1) Certificated Salaries ) C!assifled Sa!arles 200Q ) Employee Benefits ) Books and Supplies ) Services and Other OperaHng Expenditures 500Q Capital OuUay 600{) } Other Outgo (excljcflng Transfers of Indirect Costs) , , ) Other Outgo - TransfelS of Indirect Costs !lLTOTAl EXPENDITURES C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES AS _ B9) D. OTHER FINANCING SOURCES/uSES 1) Interfund Transfers a) Transfers In 890Q.8929 b) Transfers Out 760Q ) Other Sources/Uses a) Sources 893D-8979 b) Uses 763Q ) ConlribuHons 896D TOTAL OTHER FINANCING SOURCES/USES C.. I~ornia Delli 01 EdUCD1lon SACS F;""r>ei,1 R"fICI/ling SoIIwate 20'0.2.0 File. fundi-<l (Rev Page 1 P,inl.&d: :11 AM

80 Bond Interest and Redemption Fund Revenues, Expenditures, and Changes in FUnd Balance Form 511 Des~lon Resource Cod.. Object Codes BOllfd Approved Origlni~~Udg.t oper.tl~:1 Budget Actull~c10 Olt. ~(~ (COII~,&DI % D" ~ E. NET INCREASE (DECREASE) IN FUND BALANCE C + 04, F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 Unaudited ,004, , ,640, ,00 0.0% b) Audit Adjuslments ,00 c) As of July 1 Audited (Fla + Fib) 16,004, ,640, ,640, d) Other Restatements ,00 e) Adjusted Beginning Balance (F1c + Fld) 16,004,330,10 16,640, ,640, ) Ending Balance, June 30 (E + F1e) 16,004, , ,640, Components of Ending Fund Balance a) Reserve for Revolving Cash 9711 Stores 9712 Prepaid Expenditures 9713 All Others 9719 General Reserve 9730 Legally Restricted Balance b) Designated Amounts 9740 Designated for Economic Uncertainties 9770 Designated for the Unrealized Gains of Investments and Cash In County Treasury 9775 Other Designations 9780 c) Undeslgnated Amount , d) UnaDDrooriated Amount C3l~ornia Dept cr Educalion SACS FinancIal Reporting Software lola 2,0 File: fundi-<l{ra (l4i ) <60 Page 2 P'il'("", 5/ :11 AM

81 Bond Interest and Redemption FUnd Revenues. Expenditures. and Changes in FUnd Balance Form 511 Desc!:!Jtllon Resource Codas Oblect Codas Orlglni~~udget operaui:l Budget Ac:l1Ielic~O Data Projected Vear n::,a:s (Col(:J&Dl %0",f,O FEDERAL REVENUE Other Federal Revenue (Incl. ARRA) 6290 TOTAL, FEDERAL REVENUE OTHER STATE REVENUE Tax Relief Subventions Voted Indebtedness Levies Homeowners' Exemptions , Other Subventions/In-Lieu Taxes "10 TOTAL, OTHER STATE REVENUE 79, "10 OTHER LOCAL REVENUE County and District Taxes Voted Indebtedness Levies Secured Roll , Unsecured Roll "10 Prior Vears' Taxes Supplemental Taxes , Penalties and In!erest from Delinquent Non-Revenue Limit Taxes , Interest , Net Increase (Decrease) In the FairValue of Investments 6662 Other Local Revenue All Other Local Revenue 6699 All Other Transfers In from All Others 8799 TOTAL. OTHER LOCAL REVENUE TOTAL REVENUES OTHER OUTGO (excluding Transfers of Indirect Costs) Debt Service Bond Redemptions Bond Interest and Other Service Charges , Debt Service -In!erest 7436 Other Debt Service - Principal 7439 TOTAL, OTHER OUTGO Cexcludino Transfers of Indirect Costs , TOTAL EXPENDITURES Cal~Ofnia Oepe of Education SACS Financial Reporling Soltware _ 20\ F~": lund,..:! (Rev 00I12I1201D) Pal1"3 PfinlllOt 5I2Y2011 7:11 f\m

82 San BernardIno County End of Year Projection Bond Interest and Redemption Fund Revenues, Expenditures, and Changes in Fund Balance Form 511 D.sc~lIon Resource Codas OblectCeda. Orlgln(~~Udgat oper.tl~:1 Budgat Actu.lic~o Date TI~ Dlfferenc. (CoIB&O) E %OHl B.t" INTER FUND TRANSFERS INTERFUNO TRANSFERS IN Other Authorized Interiund Transfers In 8919 I (aitotal.interfund TRANSFERS IN INTER FUND TRANSFERS OUT To: General Fund 1614 Other Authorized lnterfund Transfers OUt 1619 ; (b) TOTAL. INTERFUND TRANSFERS OUT OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of LapsedlReorganlzed LEAs 6965 All Other Financing Sources 8919 I (c) TOTAL SOURCES USES Transfers of Funds from LapsedlReorganlzed LEAs 1851 All other Financing Uses ; {dl TOTAL. USES OTAL. OTHER FINANCING SOURCES/USES (a b+c d) Calil""nia D&pI of Education SACS Financial Repoding Software File; lulldi..:! (""v ) P.",,4 Printed :11 AM

83 End of Year Projection Self lnsurance Fund Revenues, Expenses and Changes in Net Assets Form 671 oe,er! tlon Re.ource Cod" Ql:!lectCode. Origlni~~Udget Board Approv.tl Operatl~:l Budget AebJ'I~C~~ o,te Projected v.,. Total. 0 (COI'~I&DI "Olff BI~ID A. REVENUES 1) Revenue Limit Sources " 8010-B099 2) Federal Revenue ' 3) Other Stale Revenue ) Other Local Revenue B )TOTAL REVENUES B. EXPENSES 1) Certificated Salaries 100()'1999 2) Classified Salaries 200()' ,28 198, ,28 3) Employee Benefits , ,00 4) Books and Supplies 400D ,03 16, ) Services and Other Operating Expenses 500() ,384, , / , ) Deprectation 7) Other Outgo (excluding Transfers of Indirect Costs) 600Q , 740().7499.' 8) Other Outgo - Transfers of Indirect Costs 73O() )TOTAL EXPENSES C. EXCESS (DEFICIENCYI OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES AS-B / _{253.., ( ( O. OTHER FINANCING SOURCESIUSES 1) Interfund Transfers a) Transfers In 890D % b) Transfers Out 760()'7629 2) Other SourceslUses a) Sources 893Q-8979 b) Uses 763() ) Contributions 898D :00 I. 4) TOTAL OTHER FINANCING SOURCES/USES California [)&pi 01 Edvc:alicn SACS Financial Repottil>O Scllware F~e: lundi... (Rev ) Paga 1?,llIIed. 512: :13AM

84 Self-Insurance Fund Revenues, Expenses and Changes in Net Assets FoOT! 671 Oescriotlon Resource Codes Oblect Codes BOlrd Appro... d Oligln~~~ud9.t opereu~:1 Budglt Aetull~d'0 Oate T~::'[' (COI'~I&OI %OIH B':I D E. NET INCREASE {DECREASEIIN NET ASSETS (C ( ( ( F. NET ASSETS 11 Beginning Net Assets a) As of July 1 - Unaudited 97\) , b) Audit Adjustments 9793 ( ( c) As of July 1 - Audited (Fta + Fib) , d) Other Restatements e) Adjusted Beginning NetAssets (Ftc + Ftd) 2) Ending NetAssets, June 30 (E + Fte) COmponents of Ending Net Assets a) Reserve for Revolving Cash 3,647, , , I.. 6, ,00 lso.oo 7,142, , lso,ooo.oo.. Stores 9712 Prepaid Expenditures 9713 All Others General Reserve '..00 Legally Restricted Balance b) Designated Amounts 9740 I. Designated for Economic UncertaInties ono Designated for the Unrealized Gains of Investments and Cash In County Treastsy 9775 Other Designations 97eo c) Undeslgnated Amount , dl Una rlaledamount c,,1,fo<nla Depl of Educatkln SACS Financial Reporting So/tw8.a F,lft: furldi... (Rn 04J ) Paga2 Pril'lled, 5123'2011 7:13AM

85 Fonlana Unified End of Year Projection Seif.insurance Fund Revenues. Expenses and Changes In Net Assets 36 6n Form 671 Oascrlotlon Ra.ourea Cod.. e act Coda. Orlglni~~udgat operaut:}~udgat Actu'I(C~O Date Projected Ya. Ti:::- Dltfaranea (COlf~I&OI % OWl Bf:,D OTHER l.ocal REVENUE Sales Sale of EqulpmenllSupplies 863' Interest Net Increase (Decrease) in the FalrValue of Investments 8662 Fees and Contracts In-District Premiums/Contributions , All Other Fees and Contracts 8689 Other Local Revenue All Other Local Revenue All Other Transfers In from All Others 8799 TOTAL OTHER LOCAL REVENUE , OTAL REVENUES CaliIDf"" (lepioi Educalion SACS Financial Raport1no So_a 2(11(12.(1 Fil,,: IuIldi.. trev (l4j ) Page 3 Pril1lec!; 5123' AM

86 San Bemardlno County Self-Insurance Fund Revenues, Expenses and Changes In Net Assets Form 671 Description Resource Codas O~actCode, Orlgln~~~udget opereui:) Budget At;.tual~c~O Data T~~le Dlffarance {COII;}~DI %OHf.,~}D CERTIFICATED SALARIES Certificated Pupil Support Salaries 1200 Certificated Supervisors' and Administrators' Salaries 1300 TOTAL CERTIFICATED SALARIES ClASSIFIED SAlARIES Classified Support Salaries 2200 Classified Supervisors' and Administrators' Salaries , Clerical, TechnIcal and Office Salaries , , , Other Classified Salaries 2900 TOTAL, CLASSIFIED SALARIES EMPLOYEE BENEFITS sms PERS , ,00 16, OASOI/MedicarelAltemative , Health and Welfare Benefits , , Unemployment Insurance , Workers' COmpensation , ,00 0.0% OPES. Allocated OPES, Active Employees ,00 0,00 0.0% PERS Reduction Other Employee Benefits TOTAL, EMPLOYEE BENEFITS ,797,00 55, ,797,00 BOOKS AND SUPPLIES Books and Other Reference Materials ' ,00 0.0% Matesials and Supplies , ,00 0.0% NoncapltaUzed Equipment TOTAL, BOOKS AND SUPPLIES 17, , ,43 SERVICES AND OTHER OPERATING EXPENSES Subagreements for Services ,00 Travel and Conferences Dues and MembershIps 5300 SO,OO SO.OO 5 Insurance Operations and Housekeeping Services Rentals. Leases. Repairs. and Noncapitalized Improvements "." Transfers of Direct Costs - Interfund ProfesSional/Consulting Services and Operating expenditures {) , Communications 5900 TOTAL SERVICES AND OTHER OPERATING EXPENSES { C4ldorn;, DepC of EdUC81ion SACS Financial RaI'QI1lno SoI1waf" Fil,,: fundi... (Rw 04r.W201 0) Page 4 Printed: Sl23r20U 7;13 AM

87 End of Year ProJection Self-Insurance Fund Revenues, Expenses and Changes in Net Assets Form 671 Oescription Resource Codse Oblect Code. Origln~~~Udget Operau~:, Budget Aetuel~c~o Date Projected Vear T~:::' IColl~,&DI %0,".,~,D DEPRECIATION Depredation Expense 6900 TOTAL. DEPRECIATION OTAL EXPENSES INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized Interfund Transfers In 8919 I fa TOTAL INTERFUNO TRANSFERS IN % INTERFUND TRANSFERS OUT Other Authorized Interfund Transfers Out 7619! fbl TOTAL. INTERFUND TRANSFERS OUT OTHER SOURCESIUSES SOURCES OtherSources Transfers from Funds of Lapsed/Reorganized LEAs 896' ecl TOTAL. SOURCES USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 I (d) TOTAL, USES TOTAL. OTHER FINANCING SOURCES/USES (a-b +c-d) (;aii!omla Depe of EdUCalion SACS Fr... ncial Reporting Software _ F~e: furodi... (Rev G ) PageS Printed: :13AM

88 .. Fontana Unified Sa.n Bernardino County Retiree Benefit Fund Revenues, Expenses and Changes in Net Assets Form 711 Oatenotlon A. REVENUES 1) Revenue limit Sources 2) Federal Revenue 3) Other Slate Revenue 4) Other local Revenue Ratourea Cod.. Board Approwd Orlgln~~~Udgat Operau~:l Budget Oblect Coda..'.. "" MO MO,. " ' 0,00 8J()"''' 0"00 "'.. 0, ,00 ProJected YeN Acl1lsl:C~O Data T~~S. ' C 0,00 " 0,00 0,00 ',50 %DIff Dlffarenea (COlf~)&D) B'~ID. 0,00 0.0% 0,00 0.0%.' 0,00 0.0% 5 TOTAL REVENUES 0,00 ',50 B. EXPENSES 1 ) certlflcated Salaries 2) Classified salaries 3) Employee Benefits ,00 0, ,00 0,00. ' '.. 300Q.3999 O.()()... 0,00 0,00 0,00 0,00 0,00 0,00 0.0% 0,00 0.0% 4) Books and Supplies ,00 O,()() 0,00 0,00 0.0% 5) Services and Othllf Operating Expenses 6) DepreclaUon ~,oo '.. ' "' 0,00 0,00 0,00 0.0% 7) OtherOutgo (excluding Transfers of Indirect Costs) ,00 0,00 0,00 0, % 8) Other Outgo - Transfers of Indirect Costs 91 TOTAL EXPENSES ,00 0,00 ". 0,00 0,00.,. " 0,0% C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES AS - B91 '"50 D. OTHER FINANCING SOURCESIUSES 1) Inlerfund Transfers a) Transfers In b) Transfers Out ,00 0,00 0,00 0.0% 2) Other Sources/Uses a) Sources ,00 b) Uses 3) ConbibuUons 41 TOTAL OTHER FINANCING SOURCES/USES S "00 0,00 0,00. : 0"00.. Califo,"~ Oap! 0( Education SACS Financial Raporltoo SoItwIIr File: fundi... (Rev04l2112OIO) Page 1 Prll'ltod: 512~0l1 7;13AM

89 End of Year Projection Retiree Benefit Fund Revenues, Expenses and Changes in Net Assets Form 711 Desc~lon Resource Cod.. Oblect Codes Orlgln~~~Udget Bo.. d Approwd Op8feu~:} Budget Actual:C~O Oete Projected Yew T~~I',,0", (COII~,&DI 1~10 E. NET INCREASE (DECREASE) IN NET ASSETS fc F. NET ASSETS 1) Beginning Nel Assets a) As of July 1 Unaudited b) AUdltAdJustments 9793 c) As of July 1 Audited (F1a + F1b) , , d) other Restatements 9795 e) Adjusted Beginning NeIAssels(Flc+ F1d) , , ) Ending Net Assets, June 30 (E + F1e) 71, COmponents of Ending Nel Assets a) Reserve for Revolving Cash 9711 Stores 9712 Prepaid Expenditures 9713 All Others General Reserve legally Resbicled Balance b) DeSignated Amounts 9740.' Designated for Economic Uncertainties 9770 Designated for the Unrealized Gains of Investments and Cash In County'rreasury 9775 Other Designations 9780 c) Undesignated Amount QL Unappropriated Amounl cal~orn~ D&pe.ol EducaHon SACS Financial Reporting Software Fila: fundi-a (Rev ) eo", Ptlnled. 512~11 1;13AM

90 Retiree Benefit Fund Revenues, Expenses and Changes in Net Assets Form 711 Oeser! lion Resource Cod.. Ohlect Codes Orlgln~~~Ud9.t OPlH'atlr:, Budget Actual~c~o Dale Ti~I' DIrt'lH'enc. (COlf~I&DI "Olff 6f~'O OTHER LOCAL REVENUE Interest Net Increase (Decrease) In the FalrValue of Investments 8662 Fees and Contracts In-DIsIrict PremiumslCon\ribu~ons 8674 Other Local Revenue All Other Local Revenue % TOTAL OTHER LOCAL REVENUE 3.50 OTAL REVENUES 3.50 SERVICES AND OTHER OPERATING EXPENSES Subagreements for Services 5100 ProfesslonallConsulHng Services and Operating Expenditures 5600 TOTAL SERVICES AND OTHER OPERATING EXPENSES flotal EXPENSES INTER FUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized Interfund Transfers In 8919 I (a)total, INTERFUND TRANSFERS IN % OTHER SOURCESJUSES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 6965 All Other Financing Sources 8979 ec) TOTAL. SOURCES USES Transfers of Funds from lapsed/reorganized leas 7661 At! Other Financing Uses 7699 d TOTAL, USES TOTAL, OTHER FINANCING SOURCES/USES {a + c- dj Calijornill Dept of Education SACS Flnar.::lal Reporlirlg Software _ File' lundi... (Rev ) PageJ p,.irted' :13AM

91 End of Year Projection 201D-11 INTERIM REPORT AVERAGE DAilY ATIENDANCE 36 6n1O OQOOOI) Form} ESTIMATED REVENUE LIMIT ADA Original Budget ESTIMATED REVENUE LIMIT Qpe"'tlng Budget ESTIMATED P 2 REPORT ADA Projected VearTotals ESTIMATED REVENUE LIMIT ADA Projected Year Totals DIFFERENCE (Cot. 0 - B) PERCENTAGE DIFFERENCE (Col. EI B) 3. General Education 4. Special Education ICCIU'tTYSUPPlEMENT 5. County Community Schools 6. Special Education B. ADA for Necessary Small Schools also Included i II 9. Regional Occupational 10. Concurrently Enrolled Secondary Students 11. Adults Enrolled, State Apportioned 12. Independent Study - (Students 21 years or older and students 19 years or ok:ler and not continuously enrolled since their 18th birthdayt 14. Adults In Correctional Facilities 16. Elementary* 17. High School California Dept of Education SACS Financial Reporting Software File: adai-d (Rev 04/ ) Page 1 of2 Printed: :13 Ar..

92 San Bemardino County End of Year Projection INTERIM REPORT AVERAGE DAILY ATTENDANCE ( Form I ESTIMATED REVENUE LIMIT ADA Original Budget ESTIMATED REVENUE LIMIT ADA Op... "ng Budget ESTIMATED P-2 REpORT ADA Totals ESTIMATED REVENUE LIMIT ADA Projected Year Totals DIFFERENCE (Col. D B) PERCENTAGE DIFFERENCE (Col. E I B) 19. ELEMENTARY a. 5th & 6th Hour (ADA) - Mandatory Expelled Pupils only b. 7th & 8th Hour Pupil Hours (Hours)* 20. HIGH SCHOOL a. 5th & 6th Hour (ADA) Mandatory Expelled Pupils only 21. Charter ADA funded thru the Block Grant a. Charters Sponsored by Unified Districts Resident (EC 47660) (applicable only for unified districts with Charter School General Purpose Block Grant Offset recorded on line 30 in Form RLI) b. All Other Block Grant Funded Charters Charter ADA funded thru the Revenue Limit 23. TOTAL, CHARTER SCHOOLS ADA (sum lines 21a, 21b, and 22) 24. SUPPLEMENTAL INSTRUCTIONAL *ADA is no longer collected as a result of flexibility provisions of SBX3 4 (Chapter 12, Statutes of 2009). currently in effect for a five-year period from 2008-O9 through California Dept of Education SACS Financial Reporting Software File: adai-d (Rev 04f02/201 0) Page 2 of2 Printed: :13 Afl

93 San Bernardino End of Year Projection INTERIM REPORT Cashflow Worksheet Fonn CASH --~:P' Revenue Limit Sources Property Taxes Principal Apportionment Miscellaneous Funds Federal Revenue Other State Revenue Other Local Revenue Interfund Transfers In All Other Financing Sources Other ReceiptsiNon-Revenue Q ()l Certificated Salaries Classified Salaries Employee Benefits Books, Supplies and Services Capital Outlay Other Outgo lnterfund Transfers Out All Other Financing Uses Other Disbursementsl Non , , , , ; , , ( California Dept of Education SACS Financial Reporting Software File: cashi (Rev 01/23/2009) Page Printed: 5/ :02 PM

94 End of Year Projection INTERIM REPORT Fann CASH...c: -{: I ACTUALS THROUGH THE MONTH Of _(J;nter Mont!lNam~) A. BEGINNING CASH B. RECEIPTS Revenue Limit Sources Property Taxes Principal Apportionment Miscellaneous Funds Federal Revenue Other State Revenue Other Local Revenue Interfund Transfers In AU Other Financing Sources Other ReceiptsJNonwRevenue TOTAL Ie.;. DISBURSEMENTS Certificated Salaries Classified Salaries Employee Benefits Books, Supplies and SelVk:es Capital Outlay Other Outgo Interfund Transfers Out All Other Financing Uses Other DisbursementsJ NOIl_.. ~QTAbnl"'RI ID. PRIOR YEAR II Accounts Receivable Accounts Payable TOTAL PRIOR YEAR "c"""tions ~IIUN;::' Object APRIL 9110 ry lary March \,::_~ :::\~!{\~Ji;~:~::;: :g~,~\ ~ j;-;;~,1~:tf:t~~.:t,t~y' '!I '~di.. r,~_'~:;,,~~- 77,793, AD May June ~:'~~:;,:g)~~:~~\~:l~~t;~~!f~:\~~~~?~f~t~~~~~tf~~~t,~~~t~::~;:~:: :~~~ TO'.1~f~~Jt~)~~~*J.-~W{?J ";-. -d.' ;r;;?~:i~~f.i'~ ';~"'. '0" , , ,880,74 (56,06 9,058, ,938, ,636, ,091,83 2,015,57 57,531, ,716, , , , ,55 70,00 70,00 105, , ,237, ,725, , ,899, ,00 20,605, ,764, ,350, , ,901, , ,558, ,523, , ,135, , , , , ,25 857, , ~??.4?Q Q~ nr O.OC 1.RRR~ 1M M '" ? R~R A~n nnl 1? ""A 7Q? M 5,669, , ,244,59 2, m ~7n n.,1 nn 1,174 RC" M ( nnl (1.n 1.C? ) OC R~n?R1.M 12,996, ,031, ,761, ,7 5,895,05 5,919, , , o,"i-d1.00 Id~----' ( (11.,A &:.1'11'1 nn, 28, ('21:;. n~&:. nn, 73,5~ 1UXl oioo'lnru (A'2"'A?1'I nn' <0 ~a ,324, ,802, , <, ,745, ,065, ,671 10,054, ,920,35 3,879, ,129, ,700,00 8,500, tll,u;,.uq! _ lui,tl4u.uol._ , , (337, , (477, (1,234,79 195, , , ,134, , ,975, {~_7')0 &:.n&:. nn' 2.947, An1.?n~.M '2...? "'2A nn 3.637, OM RR 7~7 n A ')77 ')aq M!G. ENDING CASH, PLUS ACCRIIAI S I :'~<, ;;,~,:::t :.1(d.~~~~::~\'1{~'':1 '\:~ {{.~~;K~<I,:~~::t~:::f,Y ~ \ ,52 Hn AA1 "''' , ,812.OC. ;'<:,.\\' , ~.~,/:: "';'\:, ;'l~~r"~}.- o- '''\I;~ti;;Js ~~5~~~4.:'.:('~i~k~~~~f;~~:*~ ~"~~~~~tl?~f:t &~~~:; 34,160, California Dept of Education SACS Financial Reporting Software File: cashi (Rev 01/23/2009) Page 2 of 2 Printed: 5123/ :02 PM

95 General Fund Multiyear Projections Unrestricted Form MYPI Object Totals (Fonn 011) OTHER FINANCING SOURCES for subsequent years 1 and 2 in ColulT1JlS C and E; current year A. is extracted except line Alh) I. Revenue Limit Sources a. Base Revenue Limit per ADA (Fonn RLI, line 4, ) b. Revenue Limit ADA (Fonn RLI,line 5b.1D0033) c. Total Base Revenue Limit (Line Ala times line Alb.1D 0269) d. Other Revenue Limit (Fonn RLI.lines 6 thru 14) e. Total Revenue Limit Subject to Deficit (Sum lines Alc plus AId, ) f. Deficit Factor (Fonn RLI.line 16) g. Deficiled Revenue Limit (Line Ale times line Alf.1D 0284) h. Plus: Other Adjustments (e.g., basic aid. charter schools object 8015, prioryearadjustments objects 8019 and 8099) i. Revenue Limit Transfers (Objects 8091 and 8097) j. Other Adjustments (Fonn RLI.lines 18 thnt 20 and line41) k. Total Revenue Limit Sources (Sum lines Alg thru AIj) (Must equal lineal) 2. Federal Revenues 3. Other State Revenues 4. Other Local Revenues 5. Other Financing Sources FINANCING USES for subsequent years 1 and 2 in ColulT1JlS C and E; current year A - is extracted) I. Certificated Salaries a. Base Salaries b. Step & Adjustment c. Cost-of.Living Adjustment d. Other Adjustments e. Total Certificated Salaries (Sum lines Bla thru Bid) 2. Classified Salaries a. Base Salaries b. Step & Adjustment c. Cost-of_Living Adjustment d. Other Adjustments e. Total Classified Salaries (Sum lines B2a Ihru B2d) 3. Employee Benefits 4. Books and Supplies 5. Services and Other Operating Expenditures Capital Outlay Other Outgo (excluding Transfers of Indirect Costs) Other Outgo - Transfers of Indirect Costs Other Financing Uses Other Adjustments (Explain in Section F below),:.-.,i IN FUND BALANCE I. Net Beginning Fund Balance (Fonn 011. line Fie) 2. Ending Fund Balance (Sum lines C and 01) 3. Components of Ending Fund Balance (Fonn 0 II) a. Fund Balance Reserves b. Designated for Economic Uncertainties c. Fund Balance Designations d. Undesib'l13ted1Unappropriated Balance e. Total Components of Ending Fund Balance California Dept of Education SACS Financial Reporting Software File: mypl (Rev ) 'is Page 1 Printed: 5/23/2011 7:16AM