MERCED UNION HIGH SCHOOL DISTRICT

Transcription

1 ALL FUNDS BUDGET MERCED UNION HIGH SCHOOL DISTRICT Yosemite High School

2 ALL FUNDS BUDGET Presented to BOARD OF TRUSTEES Mike Carpenter, President Sam Spangler, Vice President Dave Honey, Clerk Tim O Neill, Member Ida Johnson, Member SUPERINTENDENT V. Scott Scambray By DEPUTY SUPERINTENDENT/CBO, BUSINESS SERVICES Raynee J. Daley, Ed.D. and DIRECTOR OF FISCAL SERVICES Yvonne E. Eagle June 21, 2010

3 TABLE OF CONTENTS ALL FUNDS BUDGET Message from the Superintendent Page(s) iii I. INTRODUCTION A. Purpose of Budget I 1 B. General Description I 1 C. Enrollment and Attendance Statistics I 2 II. BOARD PRIORITIES AND OBJECTIVES: II 1 III BUDGET DEVELOPMENT CRITERIA III 1-5 IV. GENERAL FUND A. Assumptions IV 1-3 B. General Fund Summary IV 4 C. General Fund Ending Balance Component Detail IV 4 D. Revenue Summary IV 5-12 E. Expenditure Summary IV F. Fund Balance, Reserves IV V. OTHER DISTRICT FUNDS V 1 A. Adult Education Fund V 1-2 B. Child Development Fund V 3 C. Cafeteria/Nutrition Services Fund V 4 D. Deferred Maintenance Fund V 5 E. Pupil Transportation Equipment Fund V 6 F. Special Reserve Fund Other Than Capital Outlay Projects V 7 G. Special Reserve Fund for Post-employment Benefits V 8 H. Building Fund V 9 I. Capital Facilities Fund V 10 J. County School Facilities Fund V 11 K. Special Reserve Fund Capital Outlay Projects V 12 L. Bond Interest and Redemption Fund V 13 M. Tax Override Fund V 14 VI. SUMMARY OF ALL FUNDS VI 1 VII. STATE FORMS SECTION VII 1-68 VIII. APPENDICES A. Five-Year Deferred Maintenance Plan VIII 1-3 B. Acronyms VIII 4-7 C. Chart of Accounts VIII 8-13

4 MESSAGE FROM THE SUPERINTENDENT Dear Board and Community Members: The Final Proposed Budget for Merced Union High School District is submitted for Board approval. Even though the State continues to struggle with issues related to the on-going economicrisis, this Budget is balanced and fiscally sound, The budget reflects a -.39o/o percent cost-of-living adjustment (COLA) with a total deficit of %. As this Budget goes to press, the outlook for the economic recovery in the state is cautiously optimistic with safeguards built into the budgeto reflecthe sagging economy. This Budget includes the lowest funded Base Revenue Limit per ADA ($5,699.71) in recent memory, paired with a flattened projected enrollment pattern. The District anticipated this reduction in revenues and the Board took action to reduce expenditures by over $2 million in several personnel areas at the March 10,2010 Board Meeting. This budget also includes $931,096 in additional one-time State Fiscal Stabilization Funding (SFSF) funded under the American Recovery and Reinvestment Act (ARRA) of In addition, $790,525 Title I Part A funding (ARRA), deferred to is included in the Budget. These onetime federal allocations will be used to offset expenditures that would typically be charged to the unrestricted general fund. Along with the consistent application of responsible budget controls established by the Board of Trustees, the District will continue to maintain the minimum reserve requirement. In addition, district staff will continue to explore "revenue enhancement" strategies to boost our revenues. These strategies include, but are not limited to facilities use contracts, strategies for increasing attendance, and expanding the parameters of the MUHSD Educational Foundation. These strategies, combined with the launch of an energy awareness program to reduce expenditures will provide a framework for good stewardship of the resources we have. The Public Hearing to consider and adopthe All Funds Budget will be held on June 21, V. Scott Sca

5 I. INTRODUCTION ALL FUNDS BUDGET

6 A. Purpose of the Budget I. INTRODUCTION The purpose of the All Funds Budget is to serve as a guideline for the utilization of resources used to meet the needs of students of the District as entrusted to the Governing Board and Superintendent. It is the intent and philosophical belief of the Governing Board to expend the resources of the District so that the benefits are as directly related to the students in the classroom and to the total educational experience as possible. Every effort has been made to develop and publish a budget that is understandable and reflects the philosophy of complete disclosure. As with most other districts in the State, not all grants, categorical moneys and other revenue adjustments are known at the beginning of each fiscal year. When adjustments to the Budget are necessary, the income and expenditures are adjusted by actions taken by the Governing Board. When additional unanticipated revenue is received during the course of the year, the income and expenditures are adjusted accordingly. B. General Description of the District The Merced Union High School District (MUHSD) was established in 1915 and encompasses an area of approximately 625 square miles. MUHSD operates schools from six campus sites in the cities of Atwater, Livingston and Merced. Within the City of Atwater, campuses include: Atwater High School, a campus serving ninth through twelfth grades, established in Buhach Colony High School, a campus serving ninth through twelfth grades, established in Within the City of Livingston, campus is: Livingston High School, a campus serving ninth through twelfth grades, established in Within the City of Merced, campuses include: Merced High School, a campus serving ninth through twelfth grades, current campus established in Golden Valley High School, a campus serving ninth through twelfth grades, established in East Campus Educational Center. It supports four separate educational programs, which include: Independence High School, focusing on independent studies Merced Adult School Sequoia High School, focusing on at-risk ninth, tenth and eleventh grade students Yosemite High School, MUHSD s continuation school

7 C. Enrollment and Attendance Statistics HISTORICAL ATTENDANCE Description Actuals Actuals Actuals Actuals Actuals Projected CBEDS (October) 10,466 10,616 10,673 10,604 10,696 10,591 ADA, P-2 (March) General Education 9, , , , , , Special Education County Special Day Class ADA County Community Day School Revenue Limit ADA 10, , , , , , Base Revenue Limit/ADA $ 5, $ 6, $ 6, $ 6, $ 5, $ 5, P-2 P-2 P-2 P-2 P-2 P-2 Actual Actual Actual Actual Actual Projected Adult Ed Revenue Limit ADA Adult Ed Base R.L./ADA $ 2, $ 2, $ 2, $ 2, $ 2, $ 2, HISTORICAL & PROJECTED ENROLLMENT BASED ON OCTOBER CBEDS ENROLLMENT BY SCHOOL Projected Atwater High 1,833 1,880 1,955 1,888 1,896 1,896 Buhach Colony High 1,768 1,771 1,819 1,844 1,853 1,853 Golden Valley High 2,462 2,565 2,522 2,384 2,286 2,286 Livingston High 1,172 1,190 1,152 1,179 1,192 1,192 Merced High 2,694 2,711 2,562 2,578 2,625 2,625 Total Comprehensive 9,929 10,117 10,010 9,873 9,852 9,852 Independence High Yosemite High Sequoia High Non-Public School Total Alternative Ed Total CBEDS 10,466 10,616 10,673 10,604 10,594 10,594

8 II. BOARD PRIORITIES AND OBJECTIVES

9 II. BOARD PRIORITIES AND OBJECTIVES: DISTRICT MISSION STATEMENT We educate and empower all students to become 21 st century learners, workers and citizens. CORE BELIEFS Every person deserves respect. Diversity of talents, abilities, ethnicity, cultures, backgrounds, and attitudes enriches the learning and work environment. Participation is necessary to sustain a democracy. We prepare students for their educational and career futures. We believe in providing inclusive, equal educational opportunities to all students. Students and staff deserve a safe and orderly environment conducive to working and learning. Schools play an important role in student wellness. Good work and study habits result in greater opportunities for our students and employees. High Challenge + High Support = High Performance. A highly effective, dedicated professional staff is necessary to make a difference in the lives of our students. The classroom teacher is critical to student learning. Teachers take responsibility for student learning. Knowing where students are, is as important as knowing where you want them to be. Each student will be provided access to the visual/performing arts. We value, measure and manage continuous improvement. Fiscal responsibility is foundational to District success. Every program will be evaluated annually and resource allocation decisions shall be made according to district priorities. BOARD PRIORITIES AND OBJECTIVES: Goal #1 Goal #2 Goal #3 Goal #4 Goal #5 Goal #6 Goal #7 Goal #8 Establish Safe and Orderly Schools. Guarantee that all students (9 th through adult) learn at high levels in academics. Create multiple pathways to student success. Create/Provide comprehensive Guidance Plan and Services. Recruit, develop the capacity of and retain a highly qualified staff that is reflective of diverse student populations. Maximize the use of technology to engage student learning and increase student achievement. Maintain the long-term fiscal integrity and solvency of the district and improve the effectiveness of resource allocation. Maintain District facilities and provide for student enrollment growth.

10 III BUDGET DEVELOPMENT CRITERIA

11 III BUDGET DEVELOPMENT CRITERIA 1. Revenue Limit calculations for the General Fund will be based upon positive Average Daily Attendance (ADA) as projected for the Second Period Report of Attendance (P-2) for or prior year in accordance with Education Code Section General Fund appropriation for Economic Uncertainties will be 3 percent of total General Fund expenditures. 3. Salaries, benefits and related costs will be charged to the appropriate fund and budgeted in accordance with collective bargaining agreements, Board policy and previous Board actions. 4. Categorically-funded programs will absorb increased costs including, but not limited to, salaries and benefits. Authorized indirect cost rates will be charged to the appropriate categorically-funded programs as authorized by the State. 5. Only the revenue received for a categorical program will be expended for that program unless other funds are authorized by Board approval. 6. General Fund support of the Special Education Program will be budgeted as legally required. 7. Major maintenance and capital outlay expenditures, except as legally required (i.e. Routine Maintenance Account/Ongoing Major Maintenance Account) will be budgeted in the appropriate special fund(s). 8. The Cafeteria/Food Services Program will be self-supporting including, but not limited to, equipment replacement needs. 9. General Fund expenditures for non-personnel items at the District level will be budgeted as recommended to the Superintendent by each division administrator. 10. General Fund allocations to schools for instructional support and operational costs will be based on prior year P-2 ADA without fixed budgeted amounts. 11. Expenditures for the year for all funds, including appropriations for Economic Uncertainties for the General Fund, will not exceed the total revenues and unrestricted beginning balances available for that fund. 12. Benefit Program: CERTIFICATED NON-MANAGEMENT EMPLOYEES Each eligible certificated employee had the choice of three different health care plans and two different dental plans, providing a total of six different

12 combinations from which to choose. As of October 1, 2009 and through September 30, 2010, the annual base premiums for the six plans are as follows: Premium medical/premier dental $17, Premium medical/ppo dental $16, Standard medical/premier dental $14, Standard medical/ppo dental $13, Basic medical/premier dental $9, Basic medical/ppo dental $8, The base premium for Blue Cross health care and prescription drug coverage is reduced by 25% for employees who are married to other benefited district employees. In addition there is a savings generated by employees who choose a health care package with premiums below the cap. It has been agreed that all certificated employees who receive health care benefits and pay a portion of premiums will share any savings resulting from the married-couple premium reduction and from savings generated by employees in the health care group that choose a plan with premiums below the cap. Therefore, the effective premium rates are reduced for all benefited employees based upon the number of married-couple employees in each health/dental plan and the savings generated by individuals selecting a plan below the cap. Based upon the above base premiums and the aforementioned savings, the effective premium for October 1, 2009 through September 30, 2010 for each plan is as follows: Premium medical/premier dental $16, Premium medical/ppo dental $16, Standard medical/premier dental $13, Standard medical/ppo dental $13, Basic medical/premier dental $9, Basic medical/ppo dental $8, Each certificated employee is responsible to pay the difference between the effective premium and the cap. Based upon the effective annual premium shown above and the current cap for eligible certificated employees of $9,300, the amount each individual employee pays on an annual basis for health care premiums is shown below. The employee contribution to premiums is deducted from eleven pay checks, from October 1, 2009 through September 30, 2010 (no deduction from July warrants). Certificated employee annual contribution to health care premiums: Premium medical/premier dental $7, Premium medical/ppo dental $6, Standard medical/premier dental $4, Standard medical/ppo dental $4, Basic medical/premier dental $0.00 Basic medical/ppo dental $0.00

13 The current budget includes an expense for non-management certificated staff health and welfare benefit premiums at the $9,300 cap per eligible employee, effective October 1, CLASSIFIED NON-MANAGEMENT EMPLOYEES Each classified employee had the choice of three different health care plans and two different dental plans, providing a total of six different combinations from which to choose. Classified health care packages differ from the plans available to certificated employees. For October 1, 2009 through September 30, 2010, the annual base premiums for the six plans are as follows: Premium medical/premier dental $14, Premium medical/ppo dental $14, Standard medical/premier dental $13, Standard medical/ppo dental $13, Basic medical/premier dental $9, Basic medical/ppo dental $8, The base premium for Blue Cross health care coverage and prescription drug coverage is reduced by 25% for employees who are married to other benefited district employees. It has been agreed that all classified employees who receive health care coverage share any savings resulting from the married-couple premium reduction. In addition, any savings resulting from any plans where the premium is below the District-paid cap, that difference will be shared with eligible benefited employees by reducing the employee s portion of premium payment. Therefore, the aforementioned savings reduces the premium rates for all benefited employees when the premium for the plan they selected exceeds the District-paid cap. Based upon the above base premiums and any savings, the effective premium for October 1, 2009 through September 30, 2010 for each plan is as follows: Premium medical/premier dental $14, Premium medical/ppo dental $13, Standard medical/premier dental $13, Standard medical/ppo dental $12, Basic medical/premier dental $9, Basic medical/ppo dental $8, As a result of a negotiated settlement with the classified bargaining unit, the amount of premium paid by the District (i.e., the cap) was increased $609, from $9,600 per year to $10,209 per year, effective October 1, Each classified employee is responsible to pay the difference between the effective premium and the cap. Based upon the effective annual premium shown above and the current cap for eligible classified employees of $10,209, the amount each individual employee pays on an annual basis for health care premiums is shown below. The employee contribution to premiums is deducted from eleven pay checks, from October 1, 2009 through September 30, 2010 (no deduction from July warrants). Classified employee annual contribution to health care premiums:

14 Premium medical/premier dental $4, Premium medical/ppo dental $3, Standard medical/premier dental $3, Standard medical/ppo dental $2, Basic medical/premier dental $0.00 Basic medical/ppo dental $0.00 The current budget includes an expense for non-management classified staff health and welfare benefit premiums at the current cap of $10,209 for each eligible employee, effective October 1, MANAGEMENT For health care benefits, management staff must coat-tail to a plan available to the certificated or classified employees. Management staff had a choice among the options available to the certificated bargaining unit employees. Premiums for health care plans available to management employees are the same as the rates outlined in the Certificated Non-Management Employee section above. For the amount of premium paid by the District (i.e., the cap) for management employees is $9,300 per eligible employee per year. Each management employee is responsible to pay the difference between the effective premium and the cap. The amount of contribution towards health insurance premiums for management employees is the same as shown above for certificated employees. RETIREE BENEFITS Retiree health care coverage is specified in contract language and information below is only intended to be a summary and does not replace nor supersede contract language. Retirees receive health care and prescription medication coverage, excluding dental and vision coverage (retirees can choose to have dental and vision coverage with premiums paid by the retiree). Prior to October 1, 2005, the District paid a composite premium rate for health care and prescription medication coverage for retirees that was the same premium rate as paid for active benefited employees. A composite rate structure provides for one rate regardless of the number of individuals insured in a family. Beginning October 1, 2005, benefit premiums for retirees was based upon a tiered rate structure. Under a tiered rate structure there are three separate rates. One rate if only one individual is covered (i.e., the retiree); another rate if two people are covered (i.e., the retiree and spouse); and a third rate if more than two people are covered (i.e., retiree, spouse and dependent child). If the retiree has attained the age of 55 and has been employed by the District for a minimum of 8 years as a certificated employee, or 15 years as a classified employee, the District pays premiums for the retiree for up to 10 years, or until the retiree attains Medicare age whichever occurs first. For classified non-management employees hired on or after July 1, 2004, the employee must attain the age of 60

15 years to be eligible for retiree health care benefits. For certificated non-management employees hired after July 1, 2004, the District will pay premiums for a maximum of five (5) years. Classified staff meeting the longevity minimum, qualify under the contract and who retire prior to September 30, 2006 are entitled to the higher cost classified health benefit package with the full premiums paid for the retiree and dependents by the District until Medicare age of the employee not to exceed a maximum of 10 years if hired prior to July 1, 2004, subject to future negotiations. For qualified classified retirees, who retired between October 1, 2006 and September 30, 2007, the District pays for medical and prescription benefit premiums for retiree and dependents not to exceed the active employee cap. For qualified classified retirees, who retire after September 30, 2007 the District will pay the insurance premium for the retired employee only (no dependent coverage) not to exceed the active employee cap. Health and welfare benefits for classified employees are subject to future negotiations. Certificated staff with longevity of service as outlined above who elected to retire before June 30, 2003 has the higher-cost benefit health and prescription package premiums paid by the District for themselves and eligible dependent(s). Eligible certificated employees who retire between July 1, 2003 and June 30, 2007 will receive the standard certificated benefit package for themselves and dependents with premiums paid by the District until the retiree reaches age 65 or qualified for Medicare, not to exceed a maximum of 10 years if hired before July 1, For qualified certificated retirees, who retire after July 1, 2007, medical and prescription insurance premiums for the retiree only will be paid by the District up to the active cap. All programs are charged back for retirees benefit costs in accordance with generally accepted accounting practices. 13. The foregoing Items 1 through 12 are subject to change by the Governing Board and/or the Superintendent at any time.

16 IV. GENERAL FUND

17 IV. GENERAL FUND A. ASSUMPTIONS Beginning Balance Assumption 1. The total beginning balance (restricted and unrestricted) is projected to be $12,379,725. This amount includes $1,262,391 restricted moneys and $11,117,334 unrestricted moneys Final Budget Revenue Assumptions 1. The Average Daily Attendance (ADA) for revenue limit calculations is projected to be 10,109 including County Special Education and Community Day School ADA. For the purposes of the MUHSD budget, the ADA for , 9,882 will be used (highest ADA of last two years). 2. The Cost-of-Living Adjustment (COLA) for the base revenue limit is projected to be (.39) percent. 3. The Revenue Limit Deficit is percent. 4. The base revenue is projected to be $7, ($5, with deficit of % and an on-going decrease of 3.85% per ADA) with no equalization funding. 5. Interest income is projected to be $72,000. This amount is based upon an average interest rate of 1.00 percent earned on the pooled moneys of the District. 6. Income for Federal and State categorical programs is included in the budget with estimated income amounts for and will increase or decrease as additional information becomes available. 7. There are no corrections to prior years State deficits in revenue limit. 8. Lottery is projected to be $111 per ADA unrestricted and $14.50 per ADA restricted for instructional materials. 9. A.38 percent deficit has been applied to Tier II and Tier III State categoricals Final Budget Expenditure Assumptions 1. Expenditures will match the income for State and Federal categorical programs. 2. The Food/Nutrition Services Program will be self-supporting with no encroachments into the General Fund. 3. No District expenditures are included (other than in-kind expenditures for existing grants) which require the District to contribute matching funds for a grant program.

18 4. Eligible employees have been moved to the next appropriate step on the salary schedule. Column movement for all employees has been projected to be $571,656 for certificated staff and $194,922 for classified staff. 5. The Ongoing Major Maintenance Account expenditures have been budgeted at 3.0 percent of expenditures and other sources/uses. 6. An appropriation for contingency in the amount of 3.0 percent of expenditures in compliance with the State standards and criteria will be included in the ending balance for emergency and unanticipated expenditures Final Budget Transfer Assumptions 1. The following transfer out was made from the General Fund: Fund 13 Cafeteria (for cash flow) $ 300,000

19 BUDGET ASSUMPTIONS Budget Description Est'd Actuals Budget Projected Projected Revenue Limit ADA (Including County transfer) 10, , , , Revenue Limit COLA 4.25% -0.39% 2.10% 2.40% Revenue Limit Deficit % % % % Equalization Aid per ADA $ - $ - $ - $ - Other Revenue Limit Adjustments per ADA $ (252.99) $ (282.07) $ (288.00) $ (294.93) Federal Revenue COLA 0.00% 0.00% 0.00% 0.00% State Categoricals COLA -4.46% -0.38% 2.10% 2.40% Lottery Income $ $ $ $ Lottery Income - Instructional Materials $ $ $ $ Interest Rate 1.00% 1.00% 1.00% 1.00% CA Consumer Price Index (CPI) 0.00% 0.00% 0.00% 0.00% Benefits: STRS % % % % PERS % % % % PERS Reduction to Revenue Limit % % % % OASDI % % % % Medicare % % % % Health & Welfare Cap - Certificated & Management $ 9,300 $ 9,300 $ 9,300 $ 9,300 Health & Welfare Cap - Classified $ 10,209 $ 10,209 $ 10,209 $ 10,209 Life Insurance - Classified $ 18 $ 18 $ 18 $ 18 Unemployment Rate % % % % Worker's Compensation % % % % OPEB % % % % Utilities $ 2,729,405 $ 2,750,636 $ 2,750,636 $ 2,750,636 Routine Maint. % 1.50% 3.00% 3.00% 3.00% Routine Maint. $ 1,271,161 $ 2,559,084 $ 2,559,084 $ 2,559,084 Deferred Maint. $ 223,146 $ - $ - $ -

20 B. GENERAL FUND SUMMARY Unaudited Estimated Adopted Projected Projected REVENUES Actuals Actuals Budget Budget Budget REVENUE LIMIT 67,310,306 59,140,937 57,868,163 60,906,410 62,368,164 FEDERAL INCOME 10,734,013 7,640,432 9,371,813 9,371,813 9,371,813 OTHER STATE INCOME 11,722,282 11,723,475 11,898,871 9,714,467 9,947,614 LOCAL INCOME 2,687,881 1,375,303 1,452,013 1,452,014 1,452,014 Total Current Year Revenue 92,454,482 79,880,147 80,590,861 81,444,704 83,139,605 EXPENDITURES CERTIFICATED SALARIES 42,629,544 40,107,680 38,682,029 39,262,260 39,851,193 CLASSIFIED SALARIES 14,303,939 13,543,821 13,189,746 13,387,592 13,588,406 EMPLOYEE BENEFITS 19,738,878 16,557,536 16,017,498 16,257,761 16,501,626 BOOKS AND SUPPLIES 4,618,844 5,392,188 7,684,400 6,958,393 6,051,173 SERVICES 7,762,972 7,087,375 9,283,664 8,490,125 8,490,339 CAPITAL OUTLAY 283, , , , ,979 OTHER OUTGO 708, , , , ,206 DIRECT SUPPORT/INDIRECT COSTS (254,701) (283,612) (263,386) (263,386) (263,386) Total Expenditures 89,791,784 83,187,211 85,396,136 84,894,928 85,021,536 OTHER FINANCING SOURCES/USES INTERFUND TRANSFERS-IN 2,246, ,000 1,553,000 1,553,000 1,553,000 INTERFUND TRANSFERS-OUT 685, , , , ,000 Total Other Changes 1,561,200 (489,664) 1,253,000 1,253,000 1,253,000 NET INCREASE/(DECREASE) 4,223,897 (3,796,728) (3,552,276) (2,197,224) (1,536,151) BEGINNING BALANCE 11,952,556 16,176,454 12,379,725 8,827,450 6,630,226 PLUS TOTAL REVENUES & OTHER FINANCING SOURCES/USES 94,700,700 80,183,147 82,143,861 82,997,704 84,692,605 TOTAL AVAILABLE 106,653,256 96,359,601 94,523,586 91,825,154 91,322,831 LESS: TOTAL EXPENDITURES 90,476,802 83,979,875 85,696,136 85,194,928 85,321,536 Total Ending Balance 16,176,454 12,379,725 8,827,450 6,630,225 6,001,294 C. GENERAL FUND ENDING BALANCE COMPONENT DETAIL Ending Balance Components Reserved Amounts: Revolving Cash 20,000 20,000 20,000 20,000 20,000 Stores 195, , , , ,000 Designated Amounts: Economic Uncertainties 2,714,304 2,519,396 2,570,884 2,555,848 2,559,646 Other Designations: Site Carryovers Self-Pay Retirees Health 592, , ,376 MAA 17, ,164 71,388 Valley Voices Writers Club 3,052 Renaissance Club 987 1,456 ELD-ELAC 1,000 BTSA Induction 42,616 One-time Site Discretionary 107, , ,827 One-time District Discretionary 141,053 Microsoft Settlement 338,998 88,998 Hourly Programs 518, ,039 Budget Stabilization 4,531,136 6,140,392 2,979,006 3,854,378 3,221,648 Safety - Unrestricted 43,489 40,186 60,000 CAHSEE-Unrestricted 141,527 Instructional Materials-Unrestricted 281, , ,446 Instructional Prog Sup-Unrestricted 428, , ,489 Professional/Staff Dev-Unrestricted 72, ,443 Technology Allocation 109,518 8,655 8,655 Sp. Ed. Food Cart Sales 3,695 Restricted Program Balances 6,461,687 1,262, ,895 Unappropriated 6/ Total Ending Balance 16,176,453 12,379,725 8,827,449 6,630,225 6,001,294

21 D. REVENUE SUMMARY California s system for funding public schools has been in place for 38 years with additions and changes that range from major voter and judicial decisions to annual tinkering by lawmakers. As a result, the system is extraordinarily complex and difficult to understand. Please consider below, a simplified description of the basics of the California School Finance System and how that system applies to Merced Union High School District. The General Fund is largely dependent upon State revenue and State allocations determined by California laws. These funding mechanisms trigger revenues for the Merced Union High School District from four major sources, identified below: 1. State Revenue Limit, comprised of sales tax, income tax, local property taxes and revenue limit funding, accounts for 71.81% of the General Fund; 2. Other State Revenues, which includes lottery income, accounts for 14.76% of the General Fund; 3. Other Local Miscellaneous Sources accounts for 1.8%. This includes interest income, facility use fees, transportation fees, etc.; and 4. Federal Sources, which account for 11.63% of General Fund. State Lottery moneys, initiated by ballot measure in November of 1984, was implemented in October This revenue is included in Other State Revenues as indicated above. These moneys may be used for any general educational purpose, apart from the purchase of real property, new construction, financing of new school buildings or conducting educational research. Distribution of the Money for Public Education In 1972, the California Legislature set revenue limits for each district, roughly according to the District s expenditures on general education programs. The variation among revenue limits was great, and the Serrano v Priest court case eventually required the state to make district general purpose money more nearly equal per pupil. By 2000, 97% of the state s students were within a band of about $350 dollars. The Legislature and governor may provide inflation (cost-of-living) adjustments to revenue limits. However, neither the school board nor local voters can increase the revenue limit. If local property tax revenues rise within a district, the increase goes toward the District s revenue limit. The state s share is then reduced by the same amount. The other large portion of a school district s income is categorical aid from State and Federal governments. It is based on categories of children, such as students with disabilities; characteristics of the District, such as low-income families; or programs, such as class size reduction (CSR). The program may be voluntary, such as CSR for grades K-3, or required, such as Special Education. Over time, the proportion of the total earmarked for specific purposes increased until budget year , when California was hit by a severe budget crisis. At that time and projected through school districts have been given unprecedented authority to expend funds to meet the needs of students. In response to the deep budget cuts affecting the budgets for public schools in California, funding for 42 programs may be shifted to support any educational purpose.

22 Approximately two-thirds of total funding is for general purposes, with the other third for categorical purposes. Each district s income is based on: The average number of students attending school during the year (average daily attendance, or ADA) The general purpose (revenue limit) money the District receives is based on ADA. Special support (categorical aide) from the state and federal governments, earmarked for particular purposes. While the formula for funding schools includes a statutory inflation factor (COLA), the state sometimes applies a deficit to the COLA which offsets the positive effect of the COLA. This deficit is called the State School Deficit (SSD). For the budget, the proposed COLA is (.39)%, with a % SSD. In addition, the governor s proposal includes an additional decrease of 3.85%. The following is a simplified summary of the components of the Funded Base Revenue Limit per unit of Average Daily Attendance (ADA). Item Dollar Amount Base Revenue Limit $ 7, COLA at (.39%) $ (29.00) Total $ 7, Deficit at % $ (1,344.79) Add'l Decrease of 3.85% $ (282.07) Total Funded Revenue Limit $ 5, American Recovery and Reinvestment Act State Fiscal Stabilization Fund (SFSF) is federal revenue provided to the District under the American Recovery and Reinvestment Act (ARRA) of The District will receive an additional $931,096 which is reflected in the budget. Additionally, the District received $586,338 in from AARA funding in the form of Title I Part A funding. This revenue was reflected in the MUHSD budget, as required by deferral procedures for these funds. In the District budgeted revenue of $1,302,974 for Title I Part A funding, $790,525 of which is deferred to the budget. Also as part of the ARRA allocations the District budgeted a one-time deferred allocation of $456,426 reflected in the budget for the Individuals with Disabilities Education Act (IDEA). MUHSD was budgeted to receive $8,050 under the McKinney-Vento Homeless Assistance Act in and $6,357 of this allocation is deferred to as reflected in the budget. The McKinney-Vento ARRA funds are a one-time source of funds that supplement the McKinney-Vento funds made available under the regular funded year 2009 appropriation. These funds are intended to assist local educational agencies in addressing the educational and related needs of some of the

23 most vulnerable members of our society homeless children and youth during a time of economic crisis in the United States. According to federal regulations all of the remaining ARRA monies must be spent by September 30, All Other Federal Income The funding for other federal funds remains relatively flat, with one exception: Safe and Drug Free Schools (Title IV) funding eliminated All Other State Income The present Governor s proposal includes a reduction of (.38) % for state categorical funds in Tier II and III. All Tier III categorical programs were funded at the level with the reduction applied to that benchmark level. The following chart demonstrates the net effect of this reduction: Income Source Amount Tier I No Flexibility Lottery: Instructional Materials $ 175,970 Special Education 2,836,981 Sp.Ed. Workability 357,626 Economic Impact Aid 714,757 Economic Impact Aid - LEP 714,757 State Lottery 1,209,797 Tier II (.38%) reduction - No Flexibility Transportation - Home to School 522,365 Agriculture Vocational Educ. 70,214 Tier III (.38%) reduction - Transfer Flexibility Class Size Reduction - Grade 9 23,007 Supplemental School Counseling 536,340 Hourly Programs 1,326,318 Instructional Materials 588,704 Instructional Program Support 544,877 Prof/Staff Development 204,111 Safety 339,503 Community Day School - Add'l Hours 72,610 CA High School Exit Exam 327,257 ELL Support 45,645 Teacher Credentialing 194,503 Other Community Day School 687,999 All Other State Revenues 84,101 MAA 321,429 $ 11,898,871

24 In summary, the revenue for the District can be simplified as originating mainly from the State in the form of a revenue limit per ADA plus State special purpose and categorical moneys. Of a lesser degree, Federal categorical and local miscellaneous moneys are viewed as supplementary revenue.

25 GENERAL FUND REVENUE Unaudited Unaudited Estimated Adopted Actuals Actuals Actuals Budget REVENUE LIMIT SOURCES 8011 REV LIMIT STATE AID-CURR YEAR 53,702,222 54,531,093 46,159,033 44,981, REV LIMIT STATE AID-PRIOR YEAR 20,267 (31,316) HOME OWNERS EXEMPTION 163, , , , TIMBER YIELD TAX OTHER SUBVENTIONS/IN-LIEU TAX 5,246 4, SECURED TAX ROLLS 14,199,426 13,767,162 13,918,602 13,970, UNSECURED ROLL TAXES 816, , , , PRIOR YEARS TAXES 41,646 14,607 14,899 14, SUPPLEMENTAL TAXES 335,515 (28,239) 47,548 47, EDUC REV AUGMENTATION FUND (1,052,790) (2,197,988) (2,241,948) (2,241,948) 8047 COMMUNITY REDEVELOPMENT FUNDS 40,246 59, PERS REDUCTION TRANSFER 345, , , , TRF TO CHARTER IN LIEU PROP TX (93,542) (118,754) (110,801) (93,000) Subtotal, Federal Revenue 68,523,679 67,310,306 59,140,937 57,868,163 FEDERAL REVENUE 8181 SP ED-BASIC GRT ENT PL ,770,376 1,870,156 1,943,698 1,943,698 IDEA PT B BASIC LOCAL ASSIST - 371, , , ALL OTHER FEDERAL REVENUES TITLE I PT A BASIC GRANT 2,441,185 2,309,801 2,591,358 3,438,692 ARRA TITLE I PT A BASIC , ,525 NCLB: TITLE I PT A SCH ASSIST 5, NCLB-CORRECTIVE ACTION PLANS 416, , NCLB NONPRGM IMPROVEMENT LEAS 38,798-1,262 - ARRA SFSF EDUCATION STATE GRANTS - 4,446, ,096 VOC PGM-CARL PERKINS ACT 343, , , ,087 IASA-SAFE & DRUG FREE SCHOOL 19,013 54,058 63,624 70,341 NCLB: TITLE II PT A TCHR QUAL 569, , , ,707 NCLB: TLE II PT D TECHNOLOGY 25,093 15,822 21,413 21,413 TITLE V-INNOVATIVE FORMULA ENT 7,814 72, NCLB: TITLE III IMMIGRANT ED 26,202 6,699 49,329 99,868 NCLB: TITLE III LTD ENGLISH 168, , , ,274 HOMELESS CHILDREN EDUC GRANTS ,693 51,329 ARRA MCKINNEY VENTO HOMELESS YOUTH - - 1,693 6,357 MEDI-CAL BILLING OPTION 27,108 21,283 49,454 30,000 IMPROVING LITERACY-LIBRARIES 51, GEAR-UP 1,052, ,890 59,161 - Subtotal, Federal Revenue 6,963,409 10,734,012 7,640,432 9,371,813 OTHER STATE REVENUE 8311 OTHER STATE APPORTIONMENT 1,592,246 1,279, COMMUNITY DAY SCHOOLS 93,874 73, , ,999 SPECIAL EDUCATION 3,159,933 3,060,153 2,847,803 2,836,981 MASTER PLAN - NPS 103, ECONOMIC IMPACT AID - 833, , ,757 ECONOMIC IMPACT AID-LEP 1,443, , , ,757 GIFTED & TALENTED EDUCATION 94,162 80,093 TRANSPORTATION-HOME TO SCHOOL 654, , , , OTHER STATE APPORT-PRIOR YEAR 42,041 3, COMMUNITY DAY SCHOOLS 9,780 (6,379) - - GIFTED & TALENTED EDUCATION (49) (2) NINTH GRADE C S REDUCTION 21,725 23, STATE LOTTERY 1,306,682 1,217,575 1,106,717 1,209,797 LOTTERY: INSTRUCTIONAL MATERIALS 209, , , , ALL OTHER STATE REVENUES 85,904 82,800 84,101 84,101 M A A (DISTRICTS) 381,024 62, , ,429 COMM BASED ENGLISH TUTORING 60,503 48, CAREER TECH ED EQUIP 1-TM 130, SCHL SAFETY & VIOLENCE GR , , SPECIAL EDUCATION - 14, SP ED-WORKABILITY 358, , , ,626 ARTS & MUSIC BLOCK GRANT 226, , AGRICULTURE VOCATIONAL EDUC 113,685 78,952 78,680 70,214

26 GENERAL FUND REVENUE CONTINUED Unaudited Unaudited Estimated Adopted Actuals Actuals Actuals Budget OTHER STATE REVENUE CONT. SCHOOL GARDENS 1-TM 13,296 11,454 - CAHSEE INTENSIVE INSTR & SVCS 361, ,664 - SUPPLMNTL SCHL CNSLNG PGM 785, ,601 - INST MAT REALIGNMT PRGM(IMFRP) 735, ,987 - INST MAT ENGLISH LEARNERS 32,337 1,523 - PARTNERSHIP ACADEMIES PROGRAM ,375 IMMED INTERVENTION/UNDERPERFRM 8, PEER ASSISTANCE & REVIEW (PAR) 37,690 32,735 - PROF DEV MATH & READING ACT 162, ,135 - STF DEV: ADMINISTRATOR TRNG 15,000 7,800 - FISCAL SOLVENCY GRANTS - - 8,857 PUPIL RETENTION BLOCK GRANT 85,994 76,337 - TEACHER CRED BLOCK GRANT 295, ,381 - PROFESSIONAL DEV BLOCK GRANT 206, ,566 - TARGETED INSTRUCTIONAL IMP BG 207, ,858 - SCHOOL & LIBRARY IMPROVEMENT 105,421 88,779 - DISCRETIONARY BG 1-TM SCHOOL 8, DISCRETIONARY BG 1-TM DISTRICT 2, CLASS SIZE REDUCTION - GRADE ,007 23,007 SUPPLEMENTAL SCHOOL COUNSELING 536, ,340 HOURLY PROGRAMS - FLEX - - 1,521,239 1,326,318 INSTRUCTIONAL MATERIALS - FLEX , ,704 INSTRUCTIONAL PROGRAM SUPPORT - FLEX , ,877 PROF/STAFF DEVELOPMENT - FLEX , ,111 SAFETY - FLEX , ,503 COMMUNITY DAY SCHOOL - FLEX ADD'L HOURS ,129 72,610 CA HIGH SCHOOL EXIT EXAM - FLEX , ,257 ELL SUPPORT - FLEX ,819 45,645 TEACHER CREDENTIALING - FLEX , ,503 Subtotal, Other State Revenue 13,580,907 11,722,282 11,723,475 11,898,871 OTHER LOCAL REVENUE 8625 COMMUNITY REDEVELOPMENT FUNDS 65, ,280 21,045 21, SALE OF EQUIPMENT/SUPPLIES 18,780 18,787 15,643 15, SP. ED. FOOD CART SALES - 6,817 7,000 10, ALL OTHER STATE 8650 LEASES AND RENTALS 12,289 6,543 9,574 9, INTEREST 693, ,978 72,000 72, INTERAGENCY SERVICES BETWEEN LEA'S 7,413 11,091 5,814 5,814 COUNTY OPERATED ROP-DIST RESOURCE 433, , , , ALL OTHER FEES AND CONTRACTS 115, ,622 80,200 80, ALL OTHER LOCAL REVENEUS 1,028,321 1,555, , , TRANSFER OF APPORTIONMENT FROM MCOE - 93,266 65, ,105 Subtotal, Other Local Revenue 2,374,847 2,687,882 1,375,303 1,452,013 OTHER FINANCING SOURCES 8912 INTFD TF BETWN GEN & SPEC RES - 2,044,382-1,250, OTHER AUTH INTERFUND TF IN 201, , , ,000 Subtotal, Other Financing Sources 201,749 2,246, ,000 1,553,000 TOTAL REVENUE 91,644,591 94,700,700 80,183,147 82,143,860

27 PROJECTED REVENUE BUDGET Local 1.80% Federal 11.63% Other State 14.76% Revenue Limit 71.81% ESTIMATED SPECIAL EDUCATION REVENUES Estimated State Aid Apportionment (AB602) $ 2,836, Estimated NPS Entitlement 165,105 Federal IDEA, PL ,943,698 Revenue Limit Transfer 1,785,520 District Contribution 287,986 Total $ 7,019,290

28 ESTIMATED LOTTERY REVENUE Projected Allocation per ADA (Unrestricted) $ Projected Allocation per ADA (Prop 20) $ Projected Unrestricted Lottery Revenue $ 1,209,797 Projected Prop-20 Lottery Revenue $ 175,970 Total Projected Lottery Revenue $ 1,385,767 $ California State Lottery $ $ $50.00 $ $ $ $ $76.55 $92.51 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ * * $ *Estimate

29 E. EXPENDITURE SUMMARY An inescapable reality for every school district is that the bulk of expenditures are for personnel. The Merced Union High School District is projected to expend approximately 79.50% of the budget for salary compensation and employee benefits. This is a reduction from the budget, when salary compensation and employee benefits comprised 83.44% of the projected budget. Beyond labor costs, projected expenditures for the budget fall into the following broad categories (projected percentage of total budget): Books and Supplies (9.0%) Services and Operations (10.87%) Capital Outlay (.16%) Other Outgo/uses (.47%) The budget reflects allocations for expenditures at the level of the budget, with an additional cut to expenditures of 10 percent to the transportation allowance for athletics, band, and choir. The budget was based on a 10 percent decrease from in supplies, services, and equipment. The budgeted expenditures also include a transfer-out of $300,000 to the Cafeteria Fund. Projected Expenditures Budget Capital Outlay 0.16% Salaries & Benefits 79.50% Services & Operations 10.87% Books & Supplies 9.00% Other Outgo/Uses 0.47%

30 GENERAL FUND EXPENDITURES Unaudited Unaudited Estimated Adopted Actuals Actuals Actuals Budget CERTIFICATED SALARIES 1100 CERTIFICATED TEACHERS SALARIES 34,886,804 33,936,078 32,418,264 31,891, CERT PUPIL SUPPORT SALARY 3,159,374 3,179,227 2,978,319 2,666, CERTIFICATED SUPERV & ADM SAL 5,209,123 5,514,239 4,711,097 4,124, OTHER CERTIFICATED SALARIES 2, Subtotal, Certificated Salaries 43,257,801 42,629,544 40,107,680 38,682,029 CLASSIFIED SALARIES 2100 INSTRUCTIONAL AIDE SALARIES 2,835,089 2,672,062 2,279,840 2,077, CLASSIFIED SUPPORT SALARIES 6,019,697 6,526,263 6,286,520 6,053, CLASSIFIED SUPERV & ADMIN SAL 1,266,512 1,312,812 1,312,830 1,203, CLERICAL/TECHNICAL/OFFICE SAL 3,540,968 3,554,788 3,428,928 3,555, OTHER CLASSIFIED SALARIES 245, , , ,739 Subtotal, Classified Salaries 13,907,675 14,303,940 13,543,821 13,189,746 EMPLOYEE BENEFITS 3100 STRS 3,547,663 3,499,666 3,406,452 3,245, PERS 1,104,791 1,172,292 1,215,191 1,219, SOCIAL SECURITY / MEDICARE 1,513,637 1,548,115 1,572,874 1,526, HEALTH & WELFARE 8,503,371 8,577,786 8,328,463 8,076, SUI 29, , , , WORKER'S COMPENSATION 972, , , , RETIREE BENEFITS 1,272,117 1,435, , , PERS REDUCTION 326, , , , OTHER BENEFITS - 2,054, , ,326 Subtotal, Employee Benefits 17,270,978 19,738,878 16,557,536 16,017,498 BOOKS AND SUPPLIES 4100 APPRVD TEXTBKS/CORE CURRICULAR 64,605 20,994 5, , BOOKS AND REFERENCE MATERIALS 1,453,230 1,092, , , SUPPLIES 3,020,635 2,229,743 3,842,867 5,905, NON-CAPITALIZED EQUIPMENT 1,949,782 1,275,638 1,104, , FOOD - - 9,000 9,000 Subtotal, Books and Supplies 6,488,251 4,618,844 5,392,188 7,684,400 SERVICES & OTHER OPERATING EXPENDITURES 5100 SUBAGREEMENT OF SERVICES 204, , , , TRAVEL & CONFERENCE 556, , , , DUES & MEMBERSHIPS 67,517 69,098 73,061 56, INSURANCE 590, , , , OPERATION & HOUSEKEEPING SERVICE 2,273,995 2,680,539 2,729,405 2,750, RENTALS, LEASES AND REPAIRS 382, , , , DIRECT COST TRANSFERS (166) (1325) 5800 OTHER CONTRACTED SERVICES 3,643,616 3,341,760 2,568,306 4,593, COMMUNICATIONS 324, , , ,532 Subtotal, Services & Other Operating Expenditures 8,051,456 7,762,972 7,087,375 9,283,664 CAPITAL OUTLAY 6200 BUILDINGS & IMPROVEMNT OF BLDG 268,804 26,113 20,000 20, EQUIPMENT 685, ,583 98, ,979 Subtotal, Capital Outlay 954, , , ,979 OTHER OUTGO 7130 STATE SPECIALS SCHOOLS 45,779 35,091 29,093 10, OTH TUIT, EXC CST PMT TO DIST 8, TUITION, EXCESS COST, COE 572, , , , OTHER TRANSFERS OUT 7, DIRECT SUPPORT/ INDIRECT COST (140,808) (254,701) (283,612) (263,386) 7400 DEBT SERVICE - EXPENDITURES 20,195 18,322 40,981 40, OTHER FINANCING USES 4,649, , , ,000 Subtotal Other Outgo 5,163,373 1,138,930 1,172, ,820 TOTAL EXPENDITURES AND TRANSFERS OUT 95,093,775 90,476,803 83,979,875 85,696,136

31 F. FUND BALANCE, RESERVES Total projected General Fund revenue including transfers into the General Fund is $82,143,861 with total budgeted expenditures including transfers out of the General Fund of $85,696,136. Budgeted expenses exceed budgeted revenue (deficit spending) by $3,552,276. A review of budgeted expenses reveals that the following expenses, that could be considered expenses from prior-year carryovers, will be drawn from the beginning fund balance and not from budget-year revenue: $297,376 Self-Pay Retirees Health Coverage carryover $1,456 Renaissance $8,655 Technology Allocation carryover $88,998 Microsoft Settlement $518,030 Hourly Programs Flex $103,164 MAA $473,496 Instructional Materials Flex $555,675 Instructional Program Support Flex $72,614 Professional Development Flex $40,186 Safety Flex $107,827 Site Discretionary Flex The above carry-over expenses total $2,267,477 and is drawn from the General Fund beginning fund balance. In order to provide an accurate picture of the District s budgeted deficit spending, it is important to subtract the budgeted carryover expenditures from the total deficit spending ($3,552,276). This reduces actual deficit spending to $1,284,799. Negotiated agreements with bargaining units have a significant impact on a school district budget. Noteworthy in the budget is that the contracts with both bargaining units are closed for the school year, with the first opportunity for re-openers available in The General Fund ending balance ( beginning balance) is currently projected to be $12,379,725. An exact ending balance and a precise breakdown will not be available until late August after year-end closing is completed and the unaudited actuals are available. It should be noted that a lower or higher ending balance is possible due to prior-year adjustments in State funding, expenses that are budgeted that do not materialize or unexpected expenditures that are not budgeted, and restricted carryovers not yet quantifiable.

32 The projected General Fund ending balance is $8,827,450. The components of the estimated ending fund balance (June 30, 2011) are: $2,570,884 Minimum required 3 percent reserve $20,000 Revolving fund $200,000 Stores (warehouse inventory) $363,376 Self-Pay Retirees Health Coverage carryover $8,655 Technology Allocation carryover $444,446 Instructional Materials (unrestricted) $203,489 Instructional Program Support (unrestricted) $139,443 Professional/Staff Development (unrestricted) $60,000 Safety (unrestricted) $850,039 Hourly Programs Flex $71,388 MAA $107,827 Site Discretionary Flex $808,896 Restricted Program Balances $2,979,006 Budget Stabilization The General Fund has zero in unappropriated amounts in the ending fund balance. Based upon the current budget, the District will be able to meet its financial obligations for and maintain a reserve for economic uncertainties equal to the required 3 percent minimum.

33 V. OTHER DISTRICT FUNDS Adult Education (11.0) Child Development (12.0) Cafeteria/Nutrition Services (13.0) Deferred Maintenance (14.0) Pupil Transportation Equipment (15.0) Special Reserve Other than Capital Outlay (17.0) Special Reserve for Postemployment Benefits (20.0) Building Fund (21.0) Capital Facilities (25.0) County School Facilities (35.0) Special Reserve Capital Outlay Projects (43.0) Bond Interest and Redemption (51.0) Tax Override (53.0)

34 V. OTHER DISTRICT FUNDS The General Fund of the District, as presented in the earlier part of the document, is the main operational fund of the District. However, there are other special purpose funds. The special funds have a budgeting and accounting process similar to the General Fund in that a budget must be adopted for any of the active special funds and the accounting process is governed by the same laws, rules and regulations as the General Fund. The Treasurer invests the money in the special funds as part of the commingled money of the District. Interest earned is deposited directly to each individual fund by the Office of Education. A. Adult Education Fund (11) The Adult Education Fund is used to account separately for Federal, State and Local revenues for Adult Education programs. The District collects ADA revenue for students 16 or older who attend classes offered by Adult Education. Examples of classes offered are GED, High School Diploma, English as a Second Language, Vocational and Parenting courses. Programs include instruction and assessment, culminating in certification and diploma. Adult Enrichment Courses are available to the Public as well. Adult School Fund Budget is fluid, and programs may vary or change based on funding sources and allocations. Revenue Assumptions The estimated beginning balance is $475,529. Total income for is budgeted at $2,053,154. The state revenue estimated at $1,319,761, is the major portion of the income.

35 Expenditure Assumptions Budgeted expenditures total $2,052,361 for including: salaries and benefits at $1,822,717; $51,321 for books and supplies; $101,406 operating expenses; and $76,918 transferred to the General Fund as indirect costs. The composition of Adult Education student population is as follows: Concurrent Adult Total Fiscal Year Student ADA Student ADA Student ADA MERCED UNION HIGH SCHOOL DISTRICT ADULT EDUCATION FUND (11.0) MULTI-YEAR SUMMARY OF REVENUE AND EXPENDITURES Unaudited Unaudited Estimated Adopted Actuals Actuals Actuals Budget EST. BEGINNING BALANCE 854, , , ,529 REVENUE 2,421,575 2,439,985 2,193,517 2,053,154 TOTAL AVAILABLE FUND 3,276,210 3,325,100 2,996,250 2,528,683 EXPENDITURES 2,391,095 2,522,367 2,520,720 2,052,361 PROJ. ENDING BALANCE 885, , , ,322

36 B. Child Development Fund (12.0) The Child Development Fund is a self-supporting fund established for the purpose of separately accounting for the District s daycare Child Care Program. Revenue Assumptions 1. The principal revenue account for this fund is State Revenue. Expenditure Assumptions 1. Approximately 89 percent of the fund s resources are spent on salaries and benefits. MERCED UNION HIGH SCHOOL DISTRICT CHILD DEVELOPMENT FUND (12.0) MULTI-YEAR SUMMARY OF REVENUE AND EXPENDITURES Unaudited Unaudited Estimated Adopted Actuals Actuals Actuals Budget EST. BEGINNING BALANCE 323, , , ,860 REVENUE 603, , , ,964 TOTAL AVAILABLE FUND 926,653 1,156,260 1,118,423 1,062,824 EXPENDITURES 331, , , ,859 PROJ. ENDING BALANCE 594, , , ,965

37 C. Cafeteria/Nutrition Services Fund (13.0) The Cafeteria Fund is a self-supporting fund for the Nutrition Services Department, which provides meals under the National School Lunch Program. Nutrition Services provides approximately 443,892 breakfast meals and 1,024,468 lunch meals per year. Approximately 70 percent of the total enrollment qualifies for free and reduced price meals. Meals are served at 13 locations, utilizing more than 50 full and part-time employees Breakfasts , , , , , , , ,000 50, ,200,000 1,000, , , , ,000 0 Lunches Revenue Assumptions 1. The major source of income, 73 percent, is Federal Revenue. 2. Income also includes a temporary budgeted transfer of $300,000 to cover cash flow shortages. Expenditure Assumptions 1. Approximately 39 percent of the fund s resources will be spent on classified salaries and benefits. 2. Included is a budgeted transfer of $303,000, representing the budgeted $300,000 temporary transfer for cash flow plus interest. MERCED UNION HIGH SCHOOL DISTRICT CAFETERIA SPECIAL REVENUE FUND (13.0) MULTI-YEAR SUMMARY OF REVENUE AND EXPENDITURES Unaudited Unaudited Estimated Adopted Actuals Actuals Actuals Budget EST. BEGINNING BALANCE 166, , , ,006 REVENUE Federal Revenue 2,453,835 2,880,730 3,067,572 3,012,630 State Revenue 251, , , ,777 Local Revenue 888, , , ,535 Transfers In 200, , , ,000 TOTAL REVENUE 3,793,578 4,132,930 4,458,884 4,403,942 TOTAL AVAILABLE FUND 3,960,013 4,374,268 4,866,431 4,706,948 EXPENDITURES 3,718,675 3,966,721 4,563,425 4,584,413 PROJ. ENDING BALANCE 241, , , ,535

38 D. Deferred Maintenance Fund (14.0) The Deferred Maintenance Fund is used to account for state apportionments and District contributions for deferred maintenance purposes. Revenue Assumptions 1. District contribution is not required in Interest earned on the unexpended balance is projected to be $2, State revenue budgeted at $380,773. Expenditure and Transfer Assumptions 1. Expenditures for Deferred Maintenance projects are charged to the fund as completed according to the State-approved Five-Year Deferred Maintenance Program. MERCED UNION HIGH SCHOOL DISTRICT DEFERRED MAINTENANCE FUND (14.0) MULTI-YEAR SUMMARY OF REVENUE AND EXPENDITURES Unaudited Unaudited Estimated Adopted Actuals Actuals Actuals Budget EST. BEGINNING BALANCE 1,270, , , ,548 REVENUE State Revenue 409, , , ,773 Local Revenue 53,019 16,416 20,000 2,000 Transfers In 449, , ,146 - TOTAL REVENUE 912, , , ,773 TOTAL AVAILABLE FUND 2,182,971 1,717,354 1,479,514 1,197,321 EXPENDITURES 1,325, , , ,255 PROJ. ENDING BALANCE 857, , , ,066

39 E. Pupil Transportation Equipment Fund (15.0) The Pupil Transportation Equipment Fund is primarily used to purchase school buses or equipment to meet home-to-school transportation needs. Revenue Assumptions 1. Projected interest income is $1,800. Expenditure Assumptions 1. No expenditures were budgeted from this fund. MERCED UNION HIGH SCHOOL DISTRICT PUPIL TRANSPORTATION EQUIPMENT FUND (15.0) MULTI-YEAR SUMMARY OF REVENUE AND EXPENDITURES Unaudited Unaudited Estimated Adopted Actuals Actuals Actuals Budget EST. BEGINNING BALANCE 169, , , ,801 REVENUE 7,853 4,943 1,725 1,800 TOTAL AVAILABLE FUND 177, , , ,601 EXPENDITURES PROJ. ENDING BALANCE 177, , , ,601

40 F. Special Reserve Fund - Other Than Capital Outlay Projects (17.0) The Special Reserve Fund, as the name implies, is established for the purpose of providing a financial reserve for special purposes set by the Governing Board. Revenue Assumptions The beginning balance is $16,410,282. Expenditure Assumptions 1. A transfer out of $12,071,796 is budgeted to the Special Reserve Fund for Postemployment Benefits. 2. A transfer out of $1,000,000 is budgeted to the General Fund to offset decreased revenue due to the Governor s budget. Ending Balance The ending balance for Fund 17 is $3,338,487. Fund 17 designations are $2,768,969 for budget stabilization and $569,518 for Technology E-Rate projects. MERCED UNION HIGH SCHOOL DISTRICT SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY PROJECTS (17.0) MULTI-YEAR SUMMARY OF REVENUE AND EXPENDITURES Unaudited Unaudited Estimated Adopted Actuals Actuals Actuals Budget EST. BEGINNING BALANCE 17,239,922 18,039,619 16,148,568 16,410,282 REVENUE 799, , ,740 - TOTAL AVAILABLE FUND 18,039,619 18,592,950 16,511,308 16,410,282 EXPENDITURES - 2,444, ,026 13,071,796 PROJ. ENDING BALANCE 18,039,619 16,148,568 16,410,282 3,338,487

41 G. Special Reserve Fund for Postemployment Benefits (20.0) Beginning fiscal year the Governmental Accounting Standards Board (GASB) 45 is requiring the District to begin reporting the Other Postemployment Benefits (OPEB) liability when preparing financial statements. The OPEB liability is medical coverage benefits owed to current retirees and to current employees. Currently the District pays for its OPEB liability on a pay-as-you-go basis and, in addition, has contributed money to Fund 17, Special Reserve for Other Than Capital Outlay to meet its future obligation. GASB 45 suggests that an irrevocable trust be created in order for the District to show that it is meeting its obligation to fund the liability. However, an irrevocable trust does not allow the District to access it for any other purpose than funding the OPEB liability. The District is concerned that in these difficult budget times placing funds in an irrevocable trust is unwise. In budget year the District has decided to transfer all funds ($12,071,796) previously in Fund 17 designated to retiree benefits into the Special Reserve Fund for Postemployment Benefits (Fund 20). This fund is specifically established for the purpose of accounting for amounts earmarked for the future cost of postemployment benefits. Fund 20 is not an irrevocable trust and does allow funds to be transferred back into the General Fund. Revenue Assumptions 1. A transfer in of $12,071,796 was made from the Special Reserve Fund Other Than Capital Outlay Projects. 2. Interest was budgeted at $120,000. Expenditure Assumptions 1. A transfer out of $250,000 was made to the General Fund to offset payas-you-go Retiree Health Benefits. MULTI-YEAR SUMMARY OF REVENUE AND EXPENDITURES Unaudited Unaudited Estimated Adopted Actuals Actuals Actuals Budget EST. BEGINNING BALANCE , ,290 REVENUE - 403, ,026 12,191,796 TOTAL AVAILABLE FUND - 403, ,290 12,704,086 EXPENDITURES ,000 PROJ. ENDING BALANCE - 403, ,290 12,454,086

42 H. Building Fund (21.0) The Building Fund exists primarily to account separately for proceeds from the sale of bonds (Education Code Section 15146). Other authorized revenues to the Building Fund are proceeds from the sale or lease-with-option to purchase of real property specifically authorized for deposit into the Fund by the Governing Board (Education Code Section 41003). Revenue Assumptions 1. The principal revenue account in this fund is interest income. Expenditures Assumptions 1. Approximately $32,888,990 is appropriated for new construction. 2. Bonds were sold in The beginning balance reflects $11,453,812 of unspent bond funds plus interest earned in MERCED UNION HIGH SCHOOL DISTRICT BUILDING FUND (21.0) MULTI-YEAR SUMMARY OF REVENUE AND EXPENDITURES Unaudited Unaudited Estimated Adopted Actuals Actuals Actuals Budget EST. BEGINNING BALANCE 160, ,017 22,598,471 11,453,812 REVENUE 7,448 25,217, ,590 25,329,133 TOTAL AVAILABLE FUND 168,017 25,385,374 22,850,061 36,782,945 EXPENDITURES - 2,786,903 11,396,249 33,013,281 PROJ. ENDING BALANCE 168,017 22,598,471 11,453,812 3,769,664

43 I. Capital Facilities Fund (25.0) Government Code Section authorizes school districts to levy school facility fees on all residential and commercial/industrial development within the boundaries of the school district. At the meeting of May 28, 2008, the Governing Board adopted a resolution increasing the previously established fee structure to the following maximum fees: Residential Per Square Foot Commercial/Industrial Per Square Foot $2.97 $0.47 The District receives an average of $0.99 per square foot for residential and $0.15 for commercial. The remaining funds are disbursed to the elementary feeder Districts. Revenue Assumptions 1. The projected beginning balance for is $2,327, Interest earned on the principal contained in the Fund is projected to be $14,700 and shall be deposited directly into the Capital Facilities Fund. Expenditure Assumptions 1. Expenditures shall be made in accordance with existing law for construction and/or reconstruction of facilities. 3. The projected ending fund balance is $1,486,276 and is designated for future facility needs. MERCED UNION HIGH SCHOOL DISTRICT CAPITAL FACILITIES FUND (25.0) MULTI-YEAR SUMMARY OF REVENUE AND EXPENDITURES Unaudited Unaudited Estimated Adopted Actuals Actuals Actuals Budget EST. BEGINNING BALANCE 5,334,263 4,047,923 3,760,656 2,327,171 REVENUE State Revenue Local Revenue 919, ,005 58,000 14,700 Other Sources - - TOTAL REVENUE 919, ,005 58,000 14,700 TOTAL AVAILABLE FUND 6,253,435 4,223,928 3,818,656 2,341,871 EXPENDITURES 2,205, ,272 1,491, ,595 PROJ. ENDING BALANCE 4,047,923 3,760,656 2,327,171 1,486,276

44 J. County School Facilities Fund (35.0) The County School Facilities Fund was established to account separately for State apportionment as provided by Senate Bill 50, the School Facilities Act of Revenue Assumptions 1. Revenue is carryover from prior years and interest earned. Expenditure Assumptions 1. Expenditures are budgeted for several new construction and modernization projects throughout the District. MERCED UNION HIGH SCHOOL DISTRICT COUNTY SCHOOL FACILITIES FUND (35.0) MULTI-YEAR SUMMARY OF REVENUE AND EXPENDITURES Unaudited Unaudited Estimated Adopted Actuals Actuals Actuals Budget EST. BEGINNING BALANCE 1,171,727 1,300,231 1,334,528 1,113,939 REVENUE 611,123 34, ,951 6,400 TOTAL AVAILABLE FUND 1,782,850 1,334,528 1,743,479 1,120,339 EXPENDITURES 482, , ,500 PROJ. ENDING BALANCE 1,300,231 1,334,528 1,113, ,839

45 K. Special Reserve Fund Capital Outlay Projects (43.0) The Special Reserve Fund for Capital Outlay Projects was established by the Board on December 10, This fund is for capital outlay projects as approved by the Governing Board. This fund is used primarily to provide for the accumulation of General Fund moneys for capital outlay purposes per Education code Section This fund may also be used to account for any other revenues specifically for capital projects. Revenue Assumptions 1. The principal revenue account in this fund is interest. Expenditure Assumptions 1. Expenditures are budgeted for facility projects. MERCED UNION HIGH SCHOOL DISTRICT SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS (43.0) MULTI-YEAR SUMMARY OF REVENUE AND EXPENDITURES Unaudited Unaudited Estimated Adopted Actuals Actuals Actuals Budget EST. BEGINNING BALANCE 3,641,712 6,924,217 1,384, ,738 REVENUE 4,155, ,718 8,500 7,000 TOTAL AVAILABLE FUND 7,796,882 7,064,935 1,392, ,738 EXPENDITURES 872,665 5,680, ,236 42,531 PROJ. ENDING BALANCE 6,924,217 1,384, , ,207

46 L. Bond Interest and Redemption Fund (51.0) The Bond Interest and Redemption Fund is used for the repayment of bonds issued for the District (Education Code Section ), Bond Interest and Sinking Fund. Following approval by the voters in the District, the Board of Supervisors of the County authorizes the District to sell bonds. The proceeds from the sale of the bonds are deposited in the County Treasury to the Building fund of the District. Any premiums or accrued interest received from the sale of the bonds must be deposited in the Bond Interest and Redemption Fund of the District. The County Auditor maintains control over the District s Bond Interest and Redemption Fund. The County Treasurer must pay the principal and interest on the bonds from taxes levied by the County Auditor-Controller. Revenue Assumptions 1. Revenue is derived from property tax levies. Expenditure Assumptions 1. Principal and interest on the bonds are paid by the County Treasurer according to the payment schedule for the bonds sold. MERCED UNION HIGH SCHOOL DISTRICT BOND INTEREST AND REDEMPTION FUND (51.0) MULTI-YEAR SUMMARY OF REVENUE AND EXPENDITURES Unaudited Unaduited Estimated Adopted Actuals Actuals Actuals Budget EST. BEGINNING BALANCE 2,488,774 2,555,096 2,298,876 2,624,476 REVENUE 1,788,112 1,504,150 1,963,100 1,955,100 TOTAL AVAILABLE FUND 4,276,886 4,059,246 4,261,976 4,579,576 EXPENDITURES 1,721,790 1,760,371 1,637,500 1,637,500 PROJ. ENDING BALANCE 2,555,096 2,298,876 2,624,476 2,942,076

47 M. Tax Override Fund (53.0) The Tax Override Fund pays off a State school building loan for construction related to facility safety renovations (earthquake retrofitting) dating back to the 1970 s and 1980 s. Payments are made with funds derived by a tax override, collected and paid by the County of Merced. Revenue Assumptions 1. A beginning balance of $71,370 is projected. 2. The primary source of revenue is interest Expenditure Assumptions 1. The final payment for the State school building loan was made in The ending balance of $72,075 will most likely be transferred to Fund 51 at the determination of the County Auditor. MERCED UNION HIGH SCHOOL DISTRICT TAX OVERRIDE FUND (53.0) MULTI-YEAR SUMMARY OF REVENUE AND EXPENDITURES Unaudited Unaudited Estimated Adopted Actuals Actuals Actuals Budget EST. BEGINNING BALANCE 69,398 67,366 69,275 71,370 REVENUE 3,101 1,909 2, TOTAL AVAILABLE FUND 72,499 69,275 71,370 72,075 EXPENDITURES 5, PROJ. ENDING BALANCE 67,366 69,275 71,370 72,075

48 VI. SUMMARY OF ALL FUNDS

49 SUMMARY OF ALL FUNDS ADOPTED BUDGET ADULT CHILD FOOD DEFERRED PUPIL SPECIAL GENERAL EDUCATION DEVELOPMENT SERVICE MAINTENANCETRANSPORTATION RESERVE FUND FUND FUND FUND FUND FUND FUND ESTIMATED BEGINNING BALANCE 12,379, , , , , ,801 16,410,282 REVENUE 82,143,861 2,053, ,964 4,403, ,773 1,800 - TOTAL AVAILABLE 94,523,586 2,528,683 1,062,824 4,706,948 1,197, ,601 16,410,282 EXPENDITURES & TRANSFERS 85,696,136 2,052, ,859 4,584, ,255-13,071,796 PROJECTED ENDING BALANCE 8,827, , , , , ,601 3,338,487 SPEC RES COUNTY SPECIAL BOND POSTEMP CAPITAL SCHOOL RESERVE INTEREST/ TAX TOTAL BENEFIT BUILDING FACILITIES FACILITIES CAPITAL PROJ REDEMPTION OVERRIDE ALL FUND FUND FUND FUND FUND FUND FUND FUNDS ESTIMATED BEGINNING BALANCE 512,290 11,453,812 2,327,171 1,113, ,738 2,624,476 71,370 50,010,548 REVENUE 12,191,796 25,329,133 14,700 6,400 7,000 1,955, ,989,327 TOTAL AVAILABLE 12,704,086 36,782,945 2,341,871 1,120, ,738 4,579,576 72, ,999,875 EXPENDITURES & TRANSFERS 250,000 33,013, , ,500 42,531 1,637, ,136,227 PROJECTED ENDING BALANCE 12,454,086 3,769,664 1,486, , ,207 2,942,076 72,075 35,863,649

50 VII. STATE FORMS

51 July 1 Budget (Single Adoption) FINANCIAL REPORTS Budget School District Certification Form CB ANNUAL BUDGET REPORT: July 1, 2010 Single Budget Adoption This budget was developed using the state-adopted Criteria and Standards. It was filed and adopted subsequent to a public hearing by the governing board of the school district. (Pursuant to Education Code sections and 42127) Budget available for inspection at: Public Hearing: Place: Merced Union High School District Place: Merced Union High School District Date: June 16, 17 & 18, 2010 Date: June 21, 2010 Time: 5:30 p.m. Adoption Date: June 21, 2010 Signed: Clerk/Secretary of the Governing Board (Original signature required) Contact person for additional information on the budget reports: Name: Yvonne E. Eagle Telephone: (209) Title: Director of Fiscal Services yeagle@muhsd.k12.ca.us Criteria and Standards Review Summary The following summary is automatically completed based on data provided in the Criteria and Standards Review (Form 01CS). Criteria and standards that are "Not Met," and supplemental information and additional fiscal indicators that are "Yes," may indicate areas of potential concern for fiscal solvency purposes and should be carefully reviewed. CRITERIA AND STANDARDS 1 Average Daily Attendance Budgeted (funded) ADA has not been overestimated by more than the standard for the prior fiscal year, or two or more of the previous three fiscal years. 2 Enrollment Enrollment has not been overestimated by more than the standard for the prior fiscal year, or two or more of the previous three fiscal years. 3 ADA to Enrollment Projected second period (P-2) ADA to enrollment ratio is consistent with historical ratios for the budget and two subsequent fiscal years. 4 Revenue Limit Projected change in revenue limit is within the standard for the budget and two subsequent fiscal years. Met X X X Not Met X File: cb (Rev 03/10/2010) Page 1 of 3 Printed: 6/10/2010 8:41 AM

52 July 1 Budget (Single Adoption) FINANCIAL REPORTS Budget School District Certification Form CB CRITERIA AND STANDARDS (continued) 5 Salaries and Benefits Projected ratios of total unrestricted salaries and benefits to total unrestricted general fund expenditures are consistent with historical ratios for the budget and two subsequent fiscal years. 6a Other Revenues Projected operating revenues (e.g., federal, other state, and other local) are within the standard for the budget and two subsequent fiscal years. 6b Other Expenditures Projected operating expenditures (e.g., books and supplies, and services and other operating) are within the standard for the budget and two subsequent fiscal years. 7a Deferred Maintenance SBX3 4 (Chapter 12, Statutes of 2009) eliminates the local match requirement for Deferred Maintenance for a five-year period from through Therefore, this item has been inactivated for that period. 7b Ongoing and Major Maintenance Account If applicable, required contribution to the ongoing and major maintenance account (i.e., restricted maintenance account) is included in the budget. 8 Deficit Spending Unrestricted deficit spending, if any, has not exceeded the standard for two or more of the last three fiscal years. 9 Fund Balance Unrestricted general fund beginning balance has not been overestimated by more than the standard for two or more of the last three fiscal years. 10 Reserves Projected available reserves (e.g., designated for economic uncertainties, unappropriated amounts) meet minimum requirements for the budget and two subsequent fiscal years. Met X X X X X Not Met X X SUPPLEMENTAL INFORMATION No Yes S1 Contingent Liabilities Are there known or contingent liabilities (e.g., financial or program audits, litigation, state compliance reviews) that may impact the X budget? S2 S3 Using One-time Revenues to Fund Ongoing Expenditures Using Ongoing Revenues to Fund One-time Expenditures Are there ongoing general fund expenditures in excess of one percent of the total general fund expenditures that are funded with one-time resources? Are there large non-recurring general fund expenditures that are funded with ongoing general fund revenues? S4 Contingent Revenues Are any projected revenues for the budget or two subsequent fiscal years contingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel tax, forest reserves)? S5 Contributions Have contributions from unrestricted to restricted resources, or transfers to or from the general fund to cover operating deficits, changed by more than the standard for the budget or two subsequent fiscal years? X X X X File: cb (Rev 03/10/2010) Page 2 of 3 Printed: 6/10/2010 8:41 AM

53 July 1 Budget (Single Adoption) FINANCIAL REPORTS Budget School District Certification Form CB SUPPLEMENTAL INFORMATION (continued) No Yes S6 Long-term Commitments Does the district have long-term (multiyear) commitments or debt agreements? X If yes, have annual payments for the budget or two subsequent fiscal years increased over prior year's ( ) annual payment? X S7a S7b Postemployment Benefits Other than Pensions Other Self-insurance Benefits Does the district provide postemployment benefits other than pensions (OPEB)? X If yes, are they lifetime benefits? X If yes, do benefits continue beyond age 65? X If yes, are benefits funded by pay-as-you-go? X Does the district provide other self-insurance benefits (e.g., workers' compensation)? X S8 Status of Labor Are salary and benefit negotiations still open for: Agreements Certificated? (Section S8A, Line 1) X Classified? (Section S8B, Line 1) X Management/supervisor/confidential? (Section S8C, Line 1) n/a ADDITIONAL FISCAL INDICATORS No Yes A1 Negative Cash Flow Do cash flow projections show that the district will end the budget year with a negative cash balance in the general fund? X A2 Independent Position Is personnel position control independent from the payroll system? Control X A3 Declining Enrollment Is enrollment decreasing in both the prior fiscal year and budget year? X A4 New Charter Schools Are any new charter schools operating in district boundaries that are Impacting District impacting the district's enrollment, either in the prior fiscal year or Enrollment budget year? X A5 Salary Increases Exceed COLA Has the district entered into a bargaining agreement where any of the budget or subsequent fiscal years of the agreement would result in salary increases that are expected to exceed the projected state funded cost-of-living adjustment? A6 Uncapped Health Benefits Does the district provide uncapped (100% employer paid) health benefits for current or retired employees? A7 Independent Financial System Is the district s financial system independent from the county office system? A8 Fiscal Distress Reports Does the district have any reports that indicate fiscal distress? If yes, provide copies to the COE, pursuant to EC (a). A9 Change of CBO or Superintendent Have there been personnel changes in the superintendent or chief business official (CBO) positions within the last 12 months? X X X X X File: cb (Rev 03/10/2010) Page 3 of 3 Printed: 6/10/2010 8:41 AM

54 July 1 Budget (Single Adoption) Budget Workers' Compensation Certification Form CC ANNUAL CERTIFICATION REGARDING SELF-INSURED WORKERS' COMPENSATION CLAIMS Pursuant to EC Section 42141, if a school district, either individually or as a member of a joint powers agency, is selfinsured for workers' compensation claims, the superintendent of the school district annually shall provide information to the governing board of the school district regarding the estimated accrued but unfunded cost of those claims. The governing board annually shall certify to the county superintendent of schools the amount of money, if any, that it has decided to reserve in its budget for the cost of those claims. To the County Superintendent of Schools: ( ) Our district is self-insured for workers' compensation claims as defined in Education Code Section 42141(a): Total liabilities actuarially determined: $ Less: Amount of total liabilities reserved in budget: $ Estimated accrued but unfunded liabilities: $ 0.00 ( X ) This school district is self-insured for workers' compensation claims through a JPA, and offers the following information: The JPA has established reserves to fund expected claims ( ) This school district is not self-insured for workers' compensation claims. Signed Date of Meeting: Jun 21, 2010 Clerk/Secretary of the Governing Board (Original signature required) For additional information on this certification, please contact: Name: Title: Yvonne E. Eagle Director Fiscal Services Telephone: (209) yeagle@muhsd.k12.ca.us File: cc (Rev 03/10/2010) Page 1 of 1 Printed: 6/10/2010 3:03 PM

55 July 1 Budget (Single Adoption) General Fund Unrestricted and Restricted Expenditures by Object Form Estimated Actuals Budget Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F A. REVENUES 1) Revenue Limit Sources ,355, ,785, ,140, ,082, ,785, ,868, % 2) Federal Revenue ,640, ,640, ,371, ,371, % 3) Other State Revenue ,854, ,868, ,723, ,818, ,080, ,898, % 4) Other Local Revenue , , ,375, , , ,452, % 5) TOTAL, REVENUES 64,112, ,767, ,880, ,783, ,807, ,590, % B. EXPENDITURES 1) Certificated Salaries ,663, ,443, ,107, ,457, ,224, ,682, % 2) Classified Salaries ,833, ,710, ,543, ,907, ,282, ,189, % 3) Employee Benefits ,498, ,059, ,557, ,064, ,952, ,017, % 4) Books and Supplies ,884, ,507, ,392, ,602, ,081, ,684, % 5) Services and Other Operating Expenditures ,090, , ,087, ,592, ,691, ,283, % 6) Capital Outlay , , , , , , % 7) Other Outgo (excluding Transfers of Indirect Costs) , , , , , , % 8) Other Outgo - Transfers of Indirect Costs (1,130,808.30) 847, (283,611.71) (903,982.19) 640, (263,386.00) -7.1% 9) TOTAL, EXPENDITURES 57,945, ,241, ,187, ,825, ,570, ,396, % C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 6,167, (9,474,385.67) (3,307,064.45) 957, (5,762,757.53) (4,805,275.59) 45.3% D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In , , ,553, ,553, % b) Transfers Out , , , , , % 2) Other Sources/Uses a) Sources % b) Uses % 3) Contributions (4,498,235.72) 4,498, (5,309,262.12) 5,309, % 4) TOTAL, OTHER FINANCING SOURCES/USES (4,764,753.72) 4,275, (489,664.00) (4,056,262.12) 5,309, ,253, % File: fund-a (Rev 04/15/2010) Page 1 Printed: 6/10/2010 8:25 AM

56 July 1 Budget (Single Adoption) General Fund Unrestricted and Restricted Expenditures by Object Form Estimated Actuals Budget Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 1,402, (5,199,295.95) (3,796,728.45) (3,098,780.18) (453,495.41) (3,552,275.59) -6.4% F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited ,714, ,461, ,176, ,117, ,262, ,379, % b) Audit Adjustments % c) As of July 1 - Audited (F1a + F1b) 9,714, ,461, ,176, ,117, ,262, ,379, % d) Other Restatements % e) Adjusted Beginning Balance (F1c + F1d) 9,714, ,461, ,176, ,117, ,262, ,379, % 2) Ending Balance, June 30 (E + F1e) 11,117, ,262, ,379, ,018, , ,827, % Components of Ending Fund Balance a) Reserve for Revolving Cash , , , , % Stores , , , , % Prepaid Expenditures % All Others % General Reserve % Legally Restricted Balance ,262, ,262, , , % b) Designated Amounts Designated for Economic Uncertainties ,519, ,519, ,570, ,570, % Designated for the Unrealized Gains of Investments and Cash in County Treasury % Other Designations ,407, ,407, ,227, ,227, % Self-Pay Retiree Health Benefits , , Technology Allocation , , Hourly Programs , , MAA , , Instructional Materials - Flex , , Instructional Prgm Support - Flex , , Prof/Staff Development - Flex , , Safety - Flex , , Site Discretionary - Flex , , Budget Stabilization ,979, ,979, Self-Pay Retiree H&W Benefits , , Renaissance , , Technology Allocation , , Microsoft Settlement , , Hourly Programs , , MAA , , Instructional Materials - Flex , , Instructional Pgrm Support - Flex , , Prof/Staff Development - Flex , , Safety - Flex , , Site Discretionary - Flex , , Budget Stabilization ,140, ,140, c) Undesignated Amount d) Unappropriated Amount % Diff Column C & F File: fund-a (Rev 04/15/2010) Page 2 Printed: 6/10/2010 8:25 AM

57 July 1 Budget (Single Adoption) Adult Education Fund Expenditures by Object Form 11 Description Resource Codes Object Codes Estimated Actuals Budget Percent Difference A. REVENUES 1) Revenue Limit Sources % 2) Federal Revenue , , % 3) Other State Revenue ,387, ,319, % 4) Other Local Revenue , , % 5) TOTAL, REVENUES 2,193, ,053, % B. EXPENDITURES 1) Certificated Salaries , , % 2) Classified Salaries , , % 3) Employee Benefits , , % 4) Books and Supplies , , % 5) Services and Other Operating Expenditures , , % 6) Capital Outlay , % 7) Other Outgo (excluding Transfers of Indirect , Costs) % 8) Other Outgo - Transfers of Indirect Costs , , % 9) TOTAL, EXPENDITURES 2,520, ,052, % C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (327,203.85) % D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In % b) Transfers Out % 2) Other Sources/Uses a) Sources % b) Uses % 3) Contributions % 4) TOTAL, OTHER FINANCING SOURCES/USES % File: fund-b (Rev 03/18/2010) Page 1 Printed: 6/10/2010 8:28 AM

58 July 1 Budget (Single Adoption) Adult Education Fund Expenditures by Object Form 11 Description Resource Codes Object Codes Estimated Actuals Budget Percent Difference E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (327,203.85) % F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited , , % b) Audit Adjustments % c) As of July 1 - Audited (F1a + F1b) 802, , % d) Other Restatements % e) Adjusted Beginning Balance (F1c + F1d) 802, , % 2) Ending Balance, June 30 (E + F1e) 475, , % Components of Ending Fund Balance a) Reserve for Revolving Cash % Stores % Prepaid Expenditures % All Others % General Reserve % Legally Restricted Balance , , % b) Designated Amounts Designated for Economic Uncertainties % Designated for the Unrealized Gains of Investments and Cash in County Treasury % Other Designations , , % Adult Program , Adult Program , c) Undesignated Amount d) Unappropriated Amount File: fund-b (Rev 03/18/2010) Page 2 Printed: 6/10/2010 8:28 AM

59 July 1 Budget (Single Adoption) Child Development Fund Expenditures by Object Form 12 Description Resource Codes Object Codes Estimated Actuals Budget Percent Difference A. REVENUES 1) Revenue Limit Sources % 2) Federal Revenue , , % 3) Other State Revenue , , % 4) Other Local Revenue , , % 5) TOTAL, REVENUES 490, , % B. EXPENDITURES 1) Certificated Salaries , , % 2) Classified Salaries , , % 3) Employee Benefits , , % 4) Books and Supplies , , % 5) Services and Other Operating Expenditures , , % 6) Capital Outlay % 7) Other Outgo (excluding Transfers of Indirect , Costs) % 8) Other Outgo - Transfers of Indirect Costs , , % 9) TOTAL, EXPENDITURES 554, , % C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (63,783.41) 5, % D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In % b) Transfers Out % 2) Other Sources/Uses a) Sources % b) Uses % 3) Contributions % 4) TOTAL, OTHER FINANCING SOURCES/USES % File: fund-b (Rev 03/18/2010) Page 1 Printed: 6/10/2010 8:29 AM

60 July 1 Budget (Single Adoption) Child Development Fund Expenditures by Object Form 12 Description Resource Codes Object Codes Estimated Actuals Budget Percent Difference E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (63,783.41) 5, % F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited , , % b) Audit Adjustments % c) As of July 1 - Audited (F1a + F1b) 627, , % d) Other Restatements % e) Adjusted Beginning Balance (F1c + F1d) 627, , % 2) Ending Balance, June 30 (E + F1e) 563, , % Components of Ending Fund Balance a) Reserve for Revolving Cash % Stores % Prepaid Expenditures % All Others % General Reserve % Legally Restricted Balance , , % b) Designated Amounts Designated for Economic Uncertainties % Designated for the Unrealized Gains of Investments and Cash in County Treasury % Other Designations , , % Child Development Program , Child Development Program , c) Undesignated Amount d) Unappropriated Amount File: fund-b (Rev 03/18/2010) Page 2 Printed: 6/10/2010 8:29 AM

61 July 1 Budget (Single Adoption) Cafeteria Special Revenue Fund Expenditures by Object Form 13 Description Resource Codes Object Codes Estimated Actuals Budget Percent Difference A. REVENUES 1) Revenue Limit Sources % 2) Federal Revenue ,067, ,012, % 3) Other State Revenue , , % 4) Other Local Revenue , , % 5) TOTAL, REVENUES 4,158, ,103, % B. EXPENDITURES 1) Certificated Salaries % 2) Classified Salaries ,206, ,178, % 3) Employee Benefits , , % 4) Books and Supplies ,212, ,297, % 5) Services and Other Operating Expenditures , , % 6) Capital Outlay , , % 7) Other Outgo (excluding Transfers of Indirect , Costs) % 8) Other Outgo - Transfers of Indirect Costs , , % 9) TOTAL, EXPENDITURES 4,260, ,281, % C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (101,540.64) (177,471.38) 74.8% D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In , , % b) Transfers Out , , % 2) Other Sources/Uses a) Sources % b) Uses % 3) Contributions % 4) TOTAL, OTHER FINANCING SOURCES/USES (3,000.00) (3,000.00) 0.0% File: fund-b (Rev 03/18/2010) Page 1 Printed: 6/10/2010 8:30 AM

62 July 1 Budget (Single Adoption) Cafeteria Special Revenue Fund Expenditures by Object Form 13 Description Resource Codes Object Codes Estimated Actuals Budget Percent Difference E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (104,540.64) (180,471.38) 72.6% F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited , , % b) Audit Adjustments % c) As of July 1 - Audited (F1a + F1b) 407, , % d) Other Restatements % e) Adjusted Beginning Balance (F1c + F1d) 407, , % 2) Ending Balance, June 30 (E + F1e) 303, , % Components of Ending Fund Balance a) Reserve for Revolving Cash , % Stores , , % Prepaid Expenditures % All Others % General Reserve % Legally Restricted Balance % b) Designated Amounts Designated for Economic Uncertainties % Designated for the Unrealized Gains of Investments and Cash in County Treasury % Other Designations , , % CAFE Program , CAFE Program , c) Undesignated Amount d) Unappropriated Amount File: fund-b (Rev 03/18/2010) Page 2 Printed: 6/10/2010 8:30 AM

63 July 1 Budget (Single Adoption) Deferred Maintenance Fund Expenditures by Object Form 14 Description Resource Codes Object Codes Estimated Actuals Budget Percent Difference A. REVENUES 1) Revenue Limit Sources % 2) Federal Revenue % 3) Other State Revenue , , % 4) Other Local Revenue , , % 5) TOTAL, REVENUES 400, , % B. EXPENDITURES 1) Certificated Salaries % 2) Classified Salaries % 3) Employee Benefits % 4) Books and Supplies , , % 5) Services and Other Operating Expenditures , , % 6) Capital Outlay , , % 7) Other Outgo (excluding Transfers of Indirect , Costs) % 8) Other Outgo - Transfers of Indirect Costs % 9) TOTAL, EXPENDITURES 664, , % C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (264,192.55) (583,482.00) 120.9% D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In , % b) Transfers Out % 2) Other Sources/Uses a) Sources % b) Uses % 3) Contributions % 4) TOTAL, OTHER FINANCING SOURCES/USES 223, % File: fund-b (Rev 03/18/2010) Page 1 Printed: 6/10/2010 8:31 AM

64 July 1 Budget (Single Adoption) Deferred Maintenance Fund Expenditures by Object Form 14 Description Resource Codes Object Codes Estimated Actuals Budget Percent Difference E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (41,046.55) (583,482.00) % F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited , , % b) Audit Adjustments % c) As of July 1 - Audited (F1a + F1b) 855, , % d) Other Restatements % e) Adjusted Beginning Balance (F1c + F1d) 855, , % 2) Ending Balance, June 30 (E + F1e) 814, , % Components of Ending Fund Balance a) Reserve for Revolving Cash % Stores % Prepaid Expenditures % All Others % General Reserve % Legally Restricted Balance % b) Designated Amounts Designated for Economic Uncertainties % Designated for the Unrealized Gains of Investments and Cash in County Treasury % Other Designations , , % Future Facility Projects , Future Facility Projects , c) Undesignated Amount d) Unappropriated Amount File: fund-b (Rev 03/18/2010) Page 2 Printed: 6/10/2010 8:31 AM

65 July 1 Budget (Single Adoption) Pupil Transportation Equipment Fund Expenditures by Object Form 15 Description Resource Codes Object Codes Estimated Actuals Budget Percent Difference A. REVENUES 1) Revenue Limit Sources % 2) Federal Revenue % 3) Other State Revenue % 4) Other Local Revenue , , % 5) TOTAL, REVENUES 1, , % B. EXPENDITURES 1) Certificated Salaries % 2) Classified Salaries % 3) Employee Benefits % 4) Books and Supplies % 5) Services and Other Operating Expenditures % 6) Capital Outlay % 7) Other Outgo (excluding Transfers of Indirect , Costs) % 8) Other Outgo - Transfers of Indirect Costs % 9) TOTAL, EXPENDITURES % C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 1, , % D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In % b) Transfers Out % 2) Other Sources/Uses a) Sources % b) Uses % 3) Contributions % 4) TOTAL, OTHER FINANCING SOURCES/USES % File: fund-b (Rev 03/18/2010) Page 1 Printed: 6/10/2010 8:32 AM

66 July 1 Budget (Single Adoption) Pupil Transportation Equipment Fund Expenditures by Object Form 15 Description Resource Codes Object Codes Estimated Actuals Budget Percent Difference E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 1, , % F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited , , % b) Audit Adjustments % c) As of July 1 - Audited (F1a + F1b) 182, , % d) Other Restatements % e) Adjusted Beginning Balance (F1c + F1d) 182, , % 2) Ending Balance, June 30 (E + F1e) 183, , % Components of Ending Fund Balance a) Reserve for Revolving Cash % Stores % Prepaid Expenditures % All Others % General Reserve % Legally Restricted Balance % b) Designated Amounts Designated for Economic Uncertainties % Designated for the Unrealized Gains of Investments and Cash in County Treasury % Other Designations , , % Transportation/Safety Equipment , Transportation/Safety Equipment , c) Undesignated Amount d) Unappropriated Amount File: fund-b (Rev 03/18/2010) Page 2 Printed: 6/10/2010 8:32 AM

67 July 1 Budget (Single Adoption) Special Reserve Fund for Other Than Capital Outlay Projects Expenditures by Object Form 17 Description Resource Codes Object Codes Estimated Actuals Budget Percent Difference A. REVENUES 1) Revenue Limit Sources % 2) Federal Revenue % 3) Other State Revenue % 4) Other Local Revenue , % 5) TOTAL, REVENUES 93, % B. EXPENDITURES 1) Certificated Salaries % 2) Classified Salaries % 3) Employee Benefits % 4) Books and Supplies % 5) Services and Other Operating Expenditures % 6) Capital Outlay % 7) Other Outgo (excluding Transfers of Indirect , Costs) % 8) Other Outgo - Transfers of Indirect Costs % 9) TOTAL, EXPENDITURES % C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 93, % D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In , % b) Transfers Out , ,071, % 2) Other Sources/Uses a) Sources % b) Uses % 3) Contributions % 4) TOTAL, OTHER FINANCING SOURCES/USES 168, (13,071,795.59) % File: fund-b (Rev 03/18/2010) Page 1 Printed: 6/10/2010 8:33 AM

68 July 1 Budget (Single Adoption) Special Reserve Fund for Other Than Capital Outlay Projects Expenditures by Object Form 17 Description Resource Codes Object Codes Estimated Actuals Budget Percent Difference E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 261, (13,071,795.59) % F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited ,148, ,410, % b) Audit Adjustments % c) As of July 1 - Audited (F1a + F1b) 16,148, ,410, % d) Other Restatements % e) Adjusted Beginning Balance (F1c + F1d) 16,148, ,410, % 2) Ending Balance, June 30 (E + F1e) 16,410, ,338, % Components of Ending Fund Balance a) Reserve for Revolving Cash % Stores % Prepaid Expenditures % All Others % General Reserve % Legally Restricted Balance % b) Designated Amounts Designated for Economic Uncertainties % Designated for the Unrealized Gains of Investments and Cash in County Treasury % Other Designations ,410, ,338, % Budget Stabilization , Budget Stabilization ,554, Technology E-Rate , Budget Stabilization , Retiree Health Benefits ,071, Budget Stabilization ,554, Technology E-Rate , c) Undesignated Amount d) Unappropriated Amount File: fund-b (Rev 03/18/2010) Page 2 Printed: 6/10/2010 8:33 AM

69 July 1 Budget (Single Adoption) Special Reserve Fund for Postemployment Benefits Expenditures by Object Form 20 Description Resource Codes Object Codes Estimated Actuals Budget Percent Difference A. REVENUES 1) Revenue Limit Sources % 2) Federal Revenue % 3) Other State Revenue % 4) Other Local Revenue , , % 5) TOTAL, REVENUES 8, , % B. EXPENDITURES 1) Certificated Salaries % 2) Classified Salaries % 3) Employee Benefits % 4) Books and Supplies % 5) Services and Other Operating Expenditures % 6) Capital Outlay % 7) Other Outgo (excluding Transfers of Indirect , Costs) % 8) Other Outgo - Transfers of Indirect Costs % 9) TOTAL, EXPENDITURES % C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 8, , % D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In , ,071, % b) Transfers Out , New 2) Other Sources/Uses a) Sources % b) Uses % 3) Contributions % 4) TOTAL, OTHER FINANCING SOURCES/USES 101, ,821, % File: fund-b (Rev 03/18/2010) Page 1 Printed: 6/10/2010 8:34 AM

70 July 1 Budget (Single Adoption) Special Reserve Fund for Postemployment Benefits Expenditures by Object Form 20 Description Resource Codes Object Codes Estimated Actuals Budget Percent Difference E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 109, ,941, % F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited , , % b) Audit Adjustments % c) As of July 1 - Audited (F1a + F1b) 403, , % d) Other Restatements % e) Adjusted Beginning Balance (F1c + F1d) 403, , % 2) Ending Balance, June 30 (E + F1e) 512, ,454, % Components of Ending Fund Balance a) Reserve for Revolving Cash % Stores % Prepaid Expenditures % All Others % General Reserve % Legally Restricted Balance % b) Designated Amounts Designated for Economic Uncertainties % Designated for the Unrealized Gains of Investments and Cash in County Treasury % Other Designations , ,454, % Retiree Health Benefits ,454, Retiree Health Benefits , c) Undesignated Amount d) Unappropriated Amount File: fund-b (Rev 03/18/2010) Page 2 Printed: 6/10/2010 8:34 AM

71 July 1 Budget (Single Adoption) Building Fund Expenditures by Object Form 21 Description Resource Codes Object Codes Estimated Actuals Budget Percent Difference A. REVENUES 1) Revenue Limit Sources % 2) Federal Revenue % 3) Other State Revenue % 4) Other Local Revenue , , % 5) TOTAL, REVENUES 251, , % B. EXPENDITURES 1) Certificated Salaries % 2) Classified Salaries , , % 3) Employee Benefits , , % 4) Books and Supplies % 5) Services and Other Operating Expenditures % 6) Capital Outlay ,327, ,888, % 7) Other Outgo (excluding Transfers of Indirect , Costs) % 8) Other Outgo - Transfers of Indirect Costs % 9) TOTAL, EXPENDITURES 11,396, ,013, % C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (11,144,658.97) (32,683,147.71) 193.3% D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In % b) Transfers Out % 2) Other Sources/Uses a) Sources ,999, New b) Uses % 3) Contributions % 4) TOTAL, OTHER FINANCING SOURCES/USES ,999, New File: fund-d (Rev 04/21/2010) Page 1 Printed: 6/10/2010 8:35 AM

72 July 1 Budget (Single Adoption) Building Fund Expenditures by Object Form 21 Description Resource Codes Object Codes Estimated Actuals Budget Percent Difference E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (11,144,658.97) (7,684,147.71) -31.1% F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited ,598, ,453, % b) Audit Adjustments % c) As of July 1 - Audited (F1a + F1b) 22,598, ,453, % d) Other Restatements % e) Adjusted Beginning Balance (F1c + F1d) 22,598, ,453, % 2) Ending Balance, June 30 (E + F1e) 11,453, ,769, % Components of Ending Fund Balance a) Reserve for Revolving Cash % Stores % Prepaid Expenditures % All Others % General Reserve % Legally Restricted Balance % b) Designated Amounts Designated for Economic Uncertainties % Designated for the Unrealized Gains of Investments and Cash in County Treasury % Other Designations ,453, ,769, % Bond Projects ,707, Bond Projects ,062, Bond Projects , Bond Projects ,117, c) Undesignated Amount d) Unappropriated Amount File: fund-d (Rev 04/21/2010) Page 2 Printed: 6/10/2010 8:35 AM

73 July 1 Budget (Single Adoption) Capital Facilities Fund Expenditures by Object Form 25 Description Resource Codes Object Codes Estimated Actuals Budget Percent Difference A. REVENUES 1) Revenue Limit Sources % 2) Federal Revenue % 3) Other State Revenue % 4) Other Local Revenue , , % 5) TOTAL, REVENUES 58, , % B. EXPENDITURES 1) Certificated Salaries % 2) Classified Salaries % 3) Employee Benefits % 4) Books and Supplies % 5) Services and Other Operating Expenditures , , % 6) Capital Outlay ,058, , % 7) Other Outgo (excluding Transfers of Indirect , Costs) , , % 8) Other Outgo - Transfers of Indirect Costs % 9) TOTAL, EXPENDITURES 1,491, , % C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (1,433,484.79) (840,895.00) -41.3% D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In % b) Transfers Out % 2) Other Sources/Uses a) Sources % b) Uses % 3) Contributions % 4) TOTAL, OTHER FINANCING SOURCES/USES % File: fund-d (Rev 04/21/2010) Page 1 Printed: 6/10/2010 8:36 AM

74 July 1 Budget (Single Adoption) Capital Facilities Fund Expenditures by Object Form 25 Description Resource Codes Object Codes Estimated Actuals Budget Percent Difference E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (1,433,484.79) (840,895.00) -41.3% F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited ,760, ,327, % b) Audit Adjustments % c) As of July 1 - Audited (F1a + F1b) 3,760, ,327, % d) Other Restatements % e) Adjusted Beginning Balance (F1c + F1d) 3,760, ,327, % 2) Ending Balance, June 30 (E + F1e) 2,327, ,486, % Components of Ending Fund Balance a) Reserve for Revolving Cash % Stores % Prepaid Expenditures % All Others % General Reserve % Legally Restricted Balance % b) Designated Amounts Designated for Economic Uncertainties % Designated for the Unrealized Gains of Investments and Cash in County Treasury % Other Designations ,327, ,486, % Future Facility Projects ,486, Future Facility Projects ,327, c) Undesignated Amount d) Unappropriated Amount File: fund-d (Rev 04/21/2010) Page 2 Printed: 6/10/2010 8:36 AM

75 July 1 Budget (Single Adoption) County School Facilities Fund Expenditures by Object Form 35 Description Resource Codes Object Codes Estimated Actuals Budget Percent Difference A. REVENUES 1) Revenue Limit Sources % 2) Federal Revenue % 3) Other State Revenue , % 4) Other Local Revenue , , % 5) TOTAL, REVENUES 408, , % B. EXPENDITURES 1) Certificated Salaries % 2) Classified Salaries % 3) Employee Benefits % 4) Books and Supplies % 5) Services and Other Operating Expenditures % 6) Capital Outlay , , % 7) Other Outgo (excluding Transfers of Indirect , Costs) % 8) Other Outgo - Transfers of Indirect Costs % 9) TOTAL, EXPENDITURES 629, , % C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (220,589.16) (466,100.00) 111.3% D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In % b) Transfers Out % 2) Other Sources/Uses a) Sources % b) Uses % 3) Contributions % 4) TOTAL, OTHER FINANCING SOURCES/USES % File: fund-d (Rev 04/21/2010) Page 1 Printed: 6/10/2010 8:36 AM

76 July 1 Budget (Single Adoption) County School Facilities Fund Expenditures by Object Form 35 Description Resource Codes Object Codes Estimated Actuals Budget Percent Difference E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (220,589.16) (466,100.00) 111.3% F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited ,334, ,113, % b) Audit Adjustments % c) As of July 1 - Audited (F1a + F1b) 1,334, ,113, % d) Other Restatements % e) Adjusted Beginning Balance (F1c + F1d) 1,334, ,113, % 2) Ending Balance, June 30 (E + F1e) 1,113, , % Components of Ending Fund Balance a) Reserve for Revolving Cash % Stores % Prepaid Expenditures % All Others % General Reserve % Legally Restricted Balance % b) Designated Amounts Designated for Economic Uncertainties % Designated for the Unrealized Gains of Investments and Cash in County Treasury % Other Designations ,113, , % Future Facility Projects , Future Facility Projects ,113, c) Undesignated Amount d) Unappropriated Amount File: fund-d (Rev 04/21/2010) Page 2 Printed: 6/10/2010 8:36 AM

77 July 1 Budget (Single Adoption) Special Reserve Fund for Capital Outlay Projects Expenditures by Object Form 40 Description Resource Codes Object Codes Estimated Actuals Budget Percent Difference A. REVENUES 1) Revenue Limit Sources % 2) Federal Revenue % 3) Other State Revenue % 4) Other Local Revenue , , % 5) TOTAL, REVENUES 8, , % B. EXPENDITURES 1) Certificated Salaries % 2) Classified Salaries % 3) Employee Benefits % 4) Books and Supplies % 5) Services and Other Operating Expenditures % 6) Capital Outlay , , % 7) Other Outgo (excluding Transfers of Indirect , Costs) % 8) Other Outgo - Transfers of Indirect Costs % 9) TOTAL, EXPENDITURES 616, , % C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (607,735.90) (35,531.00) -94.2% D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In % b) Transfers Out % 2) Other Sources/Uses a) Sources % b) Uses % 3) Contributions % 4) TOTAL, OTHER FINANCING SOURCES/USES % File: fund-d (Rev 04/21/2010) Page 1 Printed: 6/10/2010 8:38 AM

78 July 1 Budget (Single Adoption) Special Reserve Fund for Capital Outlay Projects Expenditures by Object Form 40 Description Resource Codes Object Codes Estimated Actuals Budget Percent Difference E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (607,735.90) (35,531.00) -94.2% F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited ,384, , % b) Audit Adjustments % c) As of July 1 - Audited (F1a + F1b) 1,384, , % d) Other Restatements % e) Adjusted Beginning Balance (F1c + F1d) 1,384, , % 2) Ending Balance, June 30 (E + F1e) 776, , % Components of Ending Fund Balance a) Reserve for Revolving Cash % Stores % Prepaid Expenditures % All Others % General Reserve % Legally Restricted Balance % b) Designated Amounts Designated for Economic Uncertainties % Designated for the Unrealized Gains of Investments and Cash in County Treasury % Other Designations , , % Future Facility Projects , Future Facility Projects , Future Facility Projects , Future Facility Projects , c) Undesignated Amount d) Unappropriated Amount File: fund-d (Rev 04/21/2010) Page 2 Printed: 6/10/2010 8:38 AM

79 July 1 Budget (Single Adoption) Bond Interest and Redemption Fund Expenditures by Object Form 51 Description Resource Codes Object Codes Estimated Actuals Budget Percent Difference A. REVENUES 1) Revenue Limit Sources % 2) Federal Revenue % 3) Other State Revenue % 4) Other Local Revenue ,963, ,955, % 5) TOTAL, REVENUES 1,963, ,955, % B. EXPENDITURES 1) Certificated Salaries % 2) Classified Salaries % 3) Employee Benefits % 4) Books and Supplies % 5) Services and Other Operating Expenditures % 6) Capital Outlay % 7) Other Outgo (excluding Transfers of Indirect , Costs) ,637, ,637, % 8) Other Outgo - Transfers of Indirect Costs % 9) TOTAL, EXPENDITURES 1,637, ,637, % C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 325, , % D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In % b) Transfers Out % 2) Other Sources/Uses a) Sources % b) Uses % 3) Contributions % 4) TOTAL, OTHER FINANCING SOURCES/USES % File: fund-d (Rev 04/21/2010) Page 1 Printed: 6/10/2010 8:38 AM

80 July 1 Budget (Single Adoption) Bond Interest and Redemption Fund Expenditures by Object Form 51 Description Resource Codes Object Codes Estimated Actuals Budget Percent Difference E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 325, , % F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited ,298, ,624, % b) Audit Adjustments % c) As of July 1 - Audited (F1a + F1b) 2,298, ,624, % d) Other Restatements % e) Adjusted Beginning Balance (F1c + F1d) 2,298, ,624, % 2) Ending Balance, June 30 (E + F1e) 2,624, ,942, % Components of Ending Fund Balance a) Reserve for Revolving Cash % Stores % Prepaid Expenditures % All Others % General Reserve % Legally Restricted Balance % b) Designated Amounts Designated for Economic Uncertainties % Designated for the Unrealized Gains of Investments and Cash in County Treasury % Other Designations % c) Undesignated Amount ,624, d) Unappropriated Amount ,942, File: fund-d (Rev 04/21/2010) Page 2 Printed: 6/10/2010 8:38 AM

81 July 1 Budget (Single Adoption) Tax Override Fund Expenditures by Object Form 53 Description Resource Codes Object Codes Estimated Actuals Budget Percent Difference A. REVENUES 1) Revenue Limit Sources % 2) Federal Revenue % 3) Other State Revenue % 4) Other Local Revenue , % 5) TOTAL, REVENUES 2, % B. EXPENDITURES 1) Certificated Salaries % 2) Classified Salaries % 3) Employee Benefits % 4) Books and Supplies % 5) Services and Other Operating Expenditures % 6) Capital Outlay % 7) Other Outgo (excluding Transfers of Indirect , Costs) % 8) Other Outgo - Transfers of Indirect Costs % 9) TOTAL, EXPENDITURES % C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 2, % D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In % b) Transfers Out % 2) Other Sources/Uses a) Sources % b) Uses % 3) Contributions % 4) TOTAL, OTHER FINANCING SOURCES/USES % File: fund-d (Rev 04/21/2010) Page 1 Printed: 6/10/2010 8:39 AM

82 July 1 Budget (Single Adoption) Tax Override Fund Expenditures by Object Form 53 Description Resource Codes Object Codes Estimated Actuals Budget Percent Difference E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 2, % F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited , , % b) Audit Adjustments % c) As of July 1 - Audited (F1a + F1b) 69, , % d) Other Restatements % e) Adjusted Beginning Balance (F1c + F1d) 69, , % 2) Ending Balance, June 30 (E + F1e) 71, , % Components of Ending Fund Balance a) Reserve for Revolving Cash % Stores % Prepaid Expenditures % All Others % General Reserve % Legally Restricted Balance % b) Designated Amounts Designated for Economic Uncertainties % Designated for the Unrealized Gains of Investments and Cash in County Treasury % Other Designations % c) Undesignated Amount , d) Unappropriated Amount , File: fund-d (Rev 04/21/2010) Page 2 Printed: 6/10/2010 8:39 AM

83 July 1 Budget (Single Adoption) Average Daily Attendance Form A Estimated Actuals Budget Revenue Limit ADA Estimated P-2 ADA Estimated Annual ADA Estimated Revenue Limit ADA Description P-2 ADA Annual ADA ELEMENTARY 1. General Education a. Kindergarten b. Grades One through Three c. Grades Four through Six d. Grades Seven and Eight e. Opportunity Schools and Full-Day Opportunity Classes f. Home and Hospital g. Community Day School 2. Special Education a. Special Day Class b. Nonpublic, Nonsectarian Schools (EC 56366[a][7]) c. Nonpublic, Nonsectarian Schools - Licensed Children's Institutions 3. TOTAL, ELEMENTARY HIGH SCHOOL 4. General Education 9, , , , a. Grades Nine through Twelve 9, , b. Continuation Education c. Opportunity Schools and Full-Day Opportunity Classes d. Home and Hospital e. Community Day School Special Education a. Special Day Class b. Nonpublic, Nonsectarian Schools (EC 56366[a][7]) c. Nonpublic, Nonsectarian Schools - Licensed Children's Institutions 6. TOTAL, HIGH SCHOOL 9, , , , , , COUNTY SUPPLEMENT 7. County Community Schools (EC 1982[a]) a. Elementary b. High School Special Education a. Special Day Class - Elementary b. Special Day Class - High School c. Nonpublic, Nonsectarian Schools - Elementary d. Nonpublic, Nonsectarian Schools - High School e. Nonpublic, Nonsectarian Schools - Licensed Children's Institutions - Elementary f. Nonpublic, Nonsectarian Schools - Licensed Children's Institutions - High School 9. TOTAL, ADA REPORTED BY COUNTY OFFICES TOTAL, K-12 ADA (sum lines 3, 6, and 9) 10, , , , , , ADA for Necessary Small Schools also included in lines 3 and REGIONAL OCCUPATIONAL CENTERS & PROGRAMS* File: ada-d (Rev 04/02/2010) Page 1 of 2 Printed: 6/10/2010 8:40 AM

84 July 1 Budget (Single Adoption) Average Daily Attendance Form A Description P-2 ADA Annual ADA Estimated Actuals Budget Revenue Limit ADA Estimated P-2 ADA Estimated Annual ADA Estimated Revenue Limit ADA CLASSES FOR ADULTS 13. Concurrently Enrolled Secondary Students* 14. Adults Enrolled, State Apportioned* 15. Students 21 Years or Older and Students 19 or Older Not Continuously Enrolled Since Their 18th Birthday, Participating in Full-Time Independent Study* 16. TOTAL, CLASSES FOR ADULTS (sum lines 13 through 15) 17. Adults in Correctional Facilities 18. TOTAL, ADA (sum lines 10, 12, 16, and 17) 10, , , , , , SUPPLEMENTAL INSTRUCTIONAL HOURS 19. ELEMENTARY* 20. HIGH SCHOOL* 21. TOTAL, SUPPLEMENTAL INSTRUCTIONAL HOURS (sum lines 19 and 20) COMMUNITY DAY SCHOOLS - Additional Funds 22. ELEMENTARY a. 5th & 6th Hour (ADA) - Mandatory Expelled Pupils only b. 7th & 8th Hour Pupil Hours (Hours)* 23. HIGH SCHOOL a. 5th & 6th Hour (ADA) - Mandatory Expelled Pupils only b. 7th & 8th Hour Pupil Hours (Hours)* CHARTER SCHOOLS 24. Charter ADA Funded Through 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 RL) b. All Other Block Grant Funded Charters 25. Charter ADA Funded Through the Revenue Limit 26. TOTAL, CHARTER SCHOOLS ADA (sum lines 24a, 24b, and 25) SUPPLEMENTAL INSTRUCTIONAL HOURS* *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 through File: ada-d (Rev 04/02/2010) Page 2 of 2 Printed: 6/10/2010 8:40 AM

85 July 1 Budget (Single Adoption) General Fund Multiyear Projections Unrestricted Form MYP Description Object Codes Budget (Form 01) (A) % Change (Cols. C-A/A) (B) Projection (C) % Change (Cols. E-C/C) (D) Projection (E) A. REVENUES AND OTHER FINANCING SOURCES (Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted except line A1h) 1. Revenue Limit Sources ,082, a. Base Revenue Limit per ADA (Form RL, line 4, ID 0024) 7, % 7, % 7, b. Revenue Limit ADA (Form RL, line 5b, ID 0033) 10, % 10, % 10, c. Total Base Revenue Limit (Line A1a times line A1b, ID 0269) 74,063, % 75,620, % 77,435, d. Other Revenue Limit (Form RL, lines 6 thru 14) 1,532, % 1,532, % 1,532, e. Total Revenue Limit Subject to Deficit (Sum lines A1c plus A1d, ID 0082) 75,595, % 77,152, % 78,967, f. Deficit Factor (Form RL, line 16) % % g. Deficited Revenue Limit (Line A1e times line A1f, ID 0284) 61,720, % 62,991, % 64,472, h. Plus: Other Adjustments (e.g., basic aid, charter schools object 8015, prior year adjustments objects 8019 and 8099) (0.51) % 0.00% i. Revenue Limit Transfers (Objects 8091 and 8097) (1,785,520.00) 0.00% (1,785,520.00) 0.00% (1,785,520.00) j. Other Adjustments (Form RL, lines 18 thru 20 and line 41) (3,851,887.00) % (2,122,158.93) 3.00% (2,185,889.48) k. Total Revenue Limit Sources (Sum lines A1g thru A1j) (Must equal line A1) 56,082, % 59,083, % 60,501, Federal Revenues % 0.00% 3. Other State Revenues ,818, % 5,818, % 5,957, Other Local Revenues , % 882, % 882, Other Financing Sources (3,756,262.12) 0.00% (3,756,262.12) 0.00% (3,756,262.12) 6. Total (Sum lines A1k thru A5) 59,027, % 62,027, % 63,585, B. EXPENDITURES AND OTHER FINANCING USES (Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) 1. Certificated Salaries a. Base Salaries 31,457, ,929, b. Step & Column Adjustment 471, , c. Cost-of-Living Adjustment d. Other Adjustments e. Total Certificated Salaries (Sum lines B1a thru B1d) ,457, % 31,929, % 32,408, Classified Salaries a. Base Salaries 8,907, ,040, b. Step & Column Adjustment 133, , c. Cost-of-Living Adjustment d. Other Adjustments e. Total Classified Salaries (Sum lines B2a thru B2d) ,907, % 9,040, % 9,176, Employee Benefits ,064, % 12,245, % 12,429, Books and Supplies ,602, % 4,002, % 4,002, Services and Other Operating Expenditures ,592, % 6,592, % 6,592, Capital Outlay , % 63, % 63, Other Outgo (excluding Transfers of Indirect Costs) , , % 40, % 40, Other Outgo - Transfers of Indirect Costs (903,982.19) % (799,351.00) 0.00% (799,351.00) 9. Other Financing Uses , % 300, % 300, Other Adjustments (Explain in Section F below) 11. Total (Sum lines B1 thru B10) 62,125, % 63,416, % 64,214, C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11) (3,098,780.18) (1,388,328.78) (628,930.95) D. FUND BALANCE 1. Net Beginning Fund Balance (Form 01, line F1e) 11,117, ,018, ,630, Ending Fund Balance (Sum lines C and D1) 8,018, ,630, ,001, Components of Ending Fund Balance a. Fund Balance Reserves , , , b. Designated for Economic Uncertainties ,570, ,555, ,559, c. Fund Balance Designations 9775, ,227, ,854, ,221, d. Undesignated/Unappropriated Balance e. Total Components of Ending Fund Balance (Line D3e must agree with line D2) 8,018, ,630, ,001, File: myp (Rev 04/22/2010) Page 1 Printed: 6/10/2010 8:44 AM

86 July 1 Budget (Single Adoption) General Fund Multiyear Projections Unrestricted Form MYP Object Codes Budget (Form 01) (A) % Change (Cols. C-A/A) (B) Projection (C) % Change (Cols. E-C/C) (D) Projection (E) Description E. AVAILABLE RESERVES 1. General Fund a. Designated for Economic Uncertainties ,570, ,555, ,559, b. Undesignated/Unappropriated Amount (Enter other reserve projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted.) 2. Special Reserve Fund - Noncapital Outlay (Fund 17) a. Designated for Economic Uncertainties 9770 b. Undesignated/Unappropriated Amount Total Available Reserves (Sum lines E1 thru E2b) 2,570, ,555, ,559, F. ASSUMPTIONS Please provide below or on a separate attachment, the assumptions used to determine the projections for the first and second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments projected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide. File: myp (Rev 04/22/2010) Page 2 Printed: 6/10/2010 8:44 AM

87 July 1 Budget (Single Adoption) General Fund Multiyear Projections Restricted Form MYP Description Object Codes Budget (Form 01) (A) % Change (Cols. C-A/A) (B) Projection (C) % Change (Cols. E-C/C) (D) Projection (E) A. REVENUES AND OTHER FINANCING SOURCES (Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) 1. Revenue Limit Sources ,785, % 1,823, % 1,866, Federal Revenues ,371, % 9,371, % 9,371, Other State Revenues ,080, % 3,896, % 3,989, Other Local Revenues , % 569, % 569, Other Financing Sources ,309, % 5,309, % 5,309, Total (Sum lines A1 thru A5) 23,116, % 20,969, % 21,107, B. EXPENDITURES AND OTHER FINANCING USES (Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) 1. Certificated Salaries a. Base Salaries 7,224, ,332, b. Step & Column Adjustment 108, , c. Cost-of-Living Adjustment d. Other Adjustments e. Total Certificated Salaries (Sum lines B1a thru B1d) ,224, % 7,332, % 7,442, Classified Salaries a. Base Salaries 4,282, ,346, b. Step & Column Adjustment 64, , c. Cost-of-Living Adjustment d. Other Adjustments e. Total Classified Salaries (Sum lines B2a thru B2d) ,282, % 4,346, % 4,411, Employee Benefits ,952, % 4,012, % 4,072, Books and Supplies ,081, % 2,956, % 2,049, Services and Other Operating Expenditures ,691, % 1,897, % 1,897, Capital Outlay , % 74, % 74, Other Outgo (excluding Transfers of Indirect Costs) , , % 623, % 623, Other Outgo - Transfers of Indirect Costs , % 535, % 535, Other Financing Uses % % Other Adjustments (Explain in Section F below) 11. Total (Sum lines B1 thru B10) 23,570, % 21,778, % 21,107, C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11) (453,495.41) (808,895.74) 0.00 D. FUND BALANCE 1. Net Beginning Fund Balance (Form 01, line F1e) 1,262, , Ending Fund Balance (Sum lines C and D1) 808, Components of Ending Fund Balance a. Fund Balance Reserves , b. Designated for Economic Uncertainties c. Fund Balance Designations 9775, d. Undesignated/Unappropriated Balance e. Total Components of Ending Fund Balance (Line D3e must agree with line D2) 808, File: myp (Rev 02/20/2009) Page 1 Printed: 6/10/2010 8:44 AM

88 July 1 Budget (Single Adoption) General Fund Multiyear Projections Restricted Form MYP Description Object Codes Budget (Form 01) (A) % Change (Cols. C-A/A) (B) Projection (C) % Change (Cols. E-C/C) (D) Projection (E) E. AVAILABLE RESERVES 1. General Fund a. Designated for Economic Uncertainties 9770 b. Undesignated/Unappropriated Amount 9790 (Enter other reserve projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted.) 2. Special Reserve Fund - Noncapital Outlay (Fund 17) a. Designated for Economic Uncertainties 9770 b. Undesignated/Unappropriated Amount Total Available Reserves (Sum lines E1 thru E2b) F. ASSUMPTIONS Please provide below or on a separate attachment, the assumptions used to determine the projections for the first and second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments projected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide. File: myp (Rev 02/20/2009) Page 2 Printed: 6/10/2010 8:44 AM

89 July 1 Budget (Single Adoption) General Fund Multiyear Projections Unrestricted/Restricted Form MYP Object Codes Budget (Form 01) (A) % Change (Cols. C-A/A) (B) Projection (C) % Change (Cols. E-C/C) (D) Projection (E) Description A. REVENUES AND OTHER FINANCING SOURCES (Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) 1. Revenue Limit Sources ,868, % 60,906, % 62,368, Federal Revenues ,371, % 9,371, % 9,371, Other State Revenues ,898, % 9,714, % 9,947, Other Local Revenues ,452, % 1,452, % 1,452, Other Financing Sources ,553, % 1,553, % 1,553, Total (Sum lines A1 thru A5) 82,143, % 82,997, % 84,692, B. EXPENDITURES AND OTHER FINANCING USES (Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted) 1. Certificated Salaries a. Base Salaries 38,682, ,262, b. Step & Column Adjustment 580, , c. Cost-of-Living Adjustment d. Other Adjustments e. Total Certificated Salaries (Sum lines B1a thru B1d) ,682, % 39,262, % 39,851, Classified Salaries a. Base Salaries 13,189, ,387, b. Step & Column Adjustment 197, , c. Cost-of-Living Adjustment d. Other Adjustments e. Total Classified Salaries (Sum lines B2a thru B2d) ,189, % 13,387, % 13,588, Employee Benefits ,017, % 16,257, % 16,501, Books and Supplies ,684, % 6,958, % 6,051, Services and Other Operating Expenditures ,283, % 8,490, % 8,490, Capital Outlay , % 137, % 137, Other Outgo (excluding Transfers of Indirect Costs) , , % 664, % 664, Other Outgo - Transfers of Indirect Costs (263,386.00) 0.00% (263,386.00) 0.00% (263,386.00) 9. Other Financing Uses , % 300, % 300, Other Adjustments Total (Sum lines B1 thru B10) 85,696, % 85,194, % 85,321, C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11) (3,552,275.59) (2,197,224.52) (628,930.95) D. FUND BALANCE 1. Net Beginning Fund Balance (Form 01, line F1e) 12,379, ,827, ,630, Ending Fund Balance (Sum lines C and D1) 8,827, ,630, ,001, Components of Ending Fund Balance a. Fund Balance Reserves ,028, , , b. Designated for Economic Uncertainties ,570, ,555, ,559, c. Fund Balance Designations 9775, ,227, ,854, ,221, d. Undesignated/Unappropriated Balance e. Total Components of Ending Fund Balance (Line D3e must agree with line D2) 8,827, ,630, ,001, File: myp (Rev 02/19/2009) Page 1 Printed: 6/10/2010 8:45 AM

90 July 1 Budget (Single Adoption) General Fund Multiyear Projections Unrestricted/Restricted Form MYP Description Object Codes Budget (Form 01) (A) % Change (Cols. C-A/A) (B) Projection (C) % Change (Cols. E-C/C) (D) Projection (E) E. AVAILABLE RESERVES (Unrestricted except as noted) 1. General Fund a. Designated for Economic Uncertainties ,570, ,555, ,559, b. Undesignated/Unappropriated Amount c. Negative Restricted Ending Balances (Negative resources ) (Enter projections) 979Z Special Reserve Fund - Noncapital Outlay (Fund 17) a. Designated for Economic Uncertainties b. Undesignated/Unappropriated Amount Total Available Reserves - by Amount (Sum lines E1 thru E2b) 2,570, ,555, ,559, Total Available Reserves - by Percent (Line E3 divided by Line F3c) 3.00% 3.00% 3.00% F. RECOMMENDED RESERVES 1. Special Education Pass-through Exclusions For districts that serve as the administrative unit (AU) of a special education local plan area (SELPA): a. Do you choose to exclude from the reserve calculation the pass-through funds distributed to SELPA members? No b. If you are the SELPA AU and answered Yes to excluding special education pass-through funds: 1. Enter the name(s) of the SELPA(s): 2. Special education pass-through funds (Column A: Fund 01, resources and , objects and ; enter projections for subsequent years 1 and 2 in Columns C and E) District ADA Used to determine the reserve standard percentage level on line F3d (Col. A: Form A, Estimated P-2 ADA column, lines 3, 6, and 25; enter projections) 9, , , Calculating the Reserves a. Total Expenditures and Other Financing Uses (Line B11) 85,696, ,194, ,321, b. Less: Special Education Pass-through Funds (Line F1b2) c. Net Expenditures and Other Financing Uses (Line F3a, minus line F3b if line F1a is Yes) 85,696, ,194, ,321, d. Reserve Standard Percentage Level (Refer to Form 01CS, Criterion 10 for calculation details) 3% 3% 3% e. Reserve Standard - By Percent (Line F3c times F3d) 2,570, ,555, ,559, f. Reserve Standard - By Amount (Refer to Form 01CS, Criterion 10 for calculation details) g. Reserve Standard (Greater of Line F3e or F3f) 2,570, ,555, ,559, h. Available Reserves (Line E3) Meet Reserve Standard (Line F3g) YES YES YES File: myp (Rev 02/19/2009) Page 2 Printed: 6/10/2010 8:45 AM

91 July 1 Budget (Single Adoption) General Fund Revenue Limit Summary Form RL Principal Appt. Software Data ID Estimated Actuals Budget Description BASE REVENUE LIMIT PER ADA 1. Base Revenue Limit per ADA (prior year) , , Inflation Increase (29.00) 3. All Other Adjustments 0042, TOTAL, BASE REVENUE LIMIT PER ADA (Sum Lines 1 through 3) , , REVENUE LIMIT SUBJECT TO DEFICIT 5. Total Base Revenue Limit a. Base Revenue Limit per ADA (from Line 4) , , b. Revenue Limit ADA , , c. Total Base Revenue Limit (Line 5a times Line 5b) ,324, ,063, Allowance for Necessary Small School Gain or Loss from Interdistrict Attendance Agreements Meals for Needy Pupils ,236, ,449, Special Revenue Limit Adjustments One-time Equalization Adjustments Miscellaneous Revenue Limit Adjustments 0276, Less: All Charter District Revenue Limit Adjustment Beginning Teacher Salary Incentive Funding , , Less: Class Size Penalties Adjustment REVENUE LIMIT SUBJECT TO DEFICIT (Sum Lines 5c through 11, plus Line 13, minus Lines 12 and 14) ,645, ,595, DEFICIT CALCULATION 16. Deficit Factor TOTAL DEFICITED REVENUE LIMIT (Line 15 times Line 16) ,577, ,720, OTHER REVENUE LIMIT ITEMS 18. Unemployment Insurance Revenue , , Less: Longer Day/Year Penalty Less: Excess ROC/P Reserves Adjustment Less: PERS Reduction , , PERS Safety Adjustment/SFUSD PERS Adjustment 0205, TOTAL, OTHER REVENUE LIMIT ITEMS (Sum Lines 18 and 22, minus Lines 19 through 21) (208,150.31) 171, TOTAL REVENUE LIMIT (Sum Lines 17 and 23) ,369, ,891, File: rl-d (Rev 04/08/2010) Page 1 of 2 Printed: 6/10/2010 8:45 AM

92 July 1 Budget (Single Adoption) General Fund Revenue Limit Summary Form RL Principal Appt. Software Data ID Estimated Actuals Budget Description REVENUE LIMIT - LOCAL SOURCES 25. Property Taxes 0587, ,660, ,712, Miscellaneous Funds Community Redevelopment Funds , , Less: Charter Schools In-lieu Taxes , , TOTAL, REVENUE LIMIT - LOCAL SOURCES (Sum Lines 25 through 27, minus Line 28) ,608, ,678, Charter School General Purpose Block Grant Offset (Unified Districts Only) STATE AID PORTION OF REVENUE LIMIT (Sum Line 24, minus Lines 29 and 30. If negative, then zero) ,760, ,213, OTHER ITEMS 32. Less: County Office Funds Transfer , ,320, Core Academic Program California High School Exit Exam Pupil Promotion and Retention Programs (Retained and Recommended for Retention, and Low STAR and At Risk of Retention) 9016, Apprenticeship Funding Community Day School Additional Funding 3103, Basic Aid "Choice"/Court Ordered Voluntary Pupil Transfer 0634, Basic Aid Supplement Charter School Adjustment All Other Adjustments (2,644,631.41) (2,910,432.00) 41. TOTAL, OTHER ITEMS (Sum Lines 33 through 40, minus Line 32) (3,601,161.41) (4,231,311.00) 42. TOTAL, STATE AID PORTION OF REVENUE LIMIT (Sum Lines 31 and 41) (This amount should agree with Object 8011) ,159, ,981, Less: Revenue Limit State Apportionment Receipts NET ACCRUAL TO STATE AID - REVENUE LIMIT (Line 42 minus Line 43) ,159, OTHER NON-REVENUE LIMIT ITEMS 45. Core Academic Program , , California High School Exit Exam , ,164, Pupil Promotion and Retention Programs (Retained and Recommended for Retention, and Low STAR and At Risk of Retention) 9016, Apprenticeship Funding Community Day School Additional Funding 3103, , , File: rl-d (Rev 04/08/2010) Page 2 of 2 Printed: 6/10/2010 8:45 AM

93 July 1 Budget (Single Adoption) General Fund School District Criteria and Standards Review Form 01CS Provide methodology and assumptions used to estimate ADA, enrollment, revenues, expenditures, reserves and fund balance, and multiyear commitments (including cost-of-living adjustments). Deviations from the standards must be explained and may affect the approval of the budget. CRITERIA AND STANDARDS 1. CRITERION: Average Daily Attendance STANDARD: Funded average daily attendance (ADA) has not been overestimated in 1) the first prior fiscal year OR in 2) two or more of the previous three fiscal years by more than the following percentage levels: District ADA (Form A, Estimated P-2 ADA column, lines 3, 6, and 25): 9,882 Percentage Level District ADA 3.0% 0 to % 301 to 1, % 1,001 and over 1A. Calculating the District's ADA Variances District's ADA Standard Percentage Level: 1.0% DATA ENTRY: Enter data in the Revenue Limit ADA, Original Budget column for the First, Second, and Third Prior Years; all other data are extracted or calculated Revenue Limit (Funded) ADA ADA Variance Level Original Budget Estimated/Unaudited Actuals (If Budget is greater Fiscal Year (Use Form RL, Line 5b) (Form RL, Line 5b) than Actuals, else N/A) Status Third Prior Year ( ) 10, , % Met Second Prior Year ( ) 10, , % Met First Prior Year ( ) 10, , % Met Budget Year ( ) (Criterion 4A1, Step 2a) 10, B. Comparison of District ADA to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Funded ADA has not been overestimated by more than the standard percentage level for the first prior year. Explanation: (required if NOT met) 1b. STANDARD MET - Funded ADA has not been overestimated by more than the standard percentage level for two or more of the previous three years. Explanation: (required if NOT met) File: cs-a (Rev 04/26/2010) Page 1 of 26 Printed: 6/10/2010 3:16 PM

94 July 1 Budget (Single Adoption) General Fund School District Criteria and Standards Review Form 01CS 2. CRITERION: Enrollment STANDARD: Projected enrollment has not been overestimated in 1) the first prior fiscal year OR in 2) two or more of the previous three fiscal years by more than the following percentage levels: District ADA (Form A, Estimated P-2 ADA column, lines 3, 6, and 25): 9,882 Percentage Level District ADA 3.0% 0 to % 301 to 1, % 1,001 and over District's Enrollment Standard Percentage Level: 1.0% 2A. Calculating the District's Enrollment Variances DATA ENTRY: Enter data in the Enrollment, Budget, column for all fiscal years and in the Enrollment, CBEDS Actual, column for the First Prior Year; all other data are extracted or calculated. Enrollment Variance Level Enrollment (If Budget is greater Fiscal Year Budget CBEDS Actual than Actual, else N/A) Status Third Prior Year ( ) 10,673 10,680 N/A Met Second Prior Year ( ) 10,673 10, % Met First Prior Year ( ) 10,696 10, % Met Budget Year ( ) 10,594 2B. Comparison of District Enrollment to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Enrollment has not been overestimated by more than the standard percentage level for the first prior year. Explanation: (required if NOT met) 1b. STANDARD MET - Enrollment has not been overestimated by more than the standard percentage level for two or more of the previous three years. Explanation: (required if NOT met) File: cs-a (Rev 04/26/2010) Page 2 of 26 Printed: 6/10/2010 3:16 PM

95 July 1 Budget (Single Adoption) General Fund School District Criteria and Standards Review Form 01CS 3. CRITERION: ADA to Enrollment STANDARD: Projected second period (P-2) average daily attendance (ADA) to enrollment ratio for any of the budget year or two subsequent fiscal years has not increased from the historical average ratio from the three prior fiscal years by more than one half of one percent (0.5%). 3A. Calculating the District's ADA to Enrollment Standard DATA ENTRY: All data are extracted or calculated. P-2 ADA Enrollment Estimated/Unaudited Actuals CBEDS Actual Historical Ratio Fiscal Year (Form A, Lines 3, 6, and 25) (Criterion 2, Item 2A) of ADA to Enrollment Third Prior Year ( ) 10,060 10, % Second Prior Year ( ) 10,036 10, % First Prior Year ( ) 9,882 10, % Historical Average Ratio: 94.1% District's ADA to Enrollment Standard (historical average ratio plus 0.5%): 94.6% 3B. Calculating the District's Projected Ratio of ADA to Enrollment DATA ENTRY: If Form MYP exists, Estimated P-2 ADA for the two subsequent years will be extracted; if not, enter Estimated P-2 ADA data in the first column. Enter data in the Enrollment column for the two subsequent years. All other data are extracted or calculated. Estimated P-2 ADA Budget Enrollment (Form A, Lines 3, 6, and 25) Budget/Projected Fiscal Year (Form MYP, Line F2) (Criterion 2, Item 2A) Ratio of ADA to Enrollment Status Budget Year ( ) 9,882 10, % Met 1st Subsequent Year ( ) 9,882 10, % Met 2nd Subsequent Year ( ) 9,882 10, % Met 3C. Comparison of District ADA to Enrollment Ratio to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Projected P-2 ADA to enrollment ratio has not exceeded the standard for the budget and two subsequent fiscal years. Explanation: (required if NOT met) File: cs-a (Rev 04/26/2010) Page 3 of 26 Printed: 6/10/2010 3:16 PM

96 July 1 Budget (Single Adoption) General Fund School District Criteria and Standards Review Form 01CS 4. CRITERION: Revenue Limit STANDARD: Projected revenue limit for any of the budget year or two subsequent fiscal years has not changed from the prior fiscal year by more than the change in population and the funded cost-of-living adjustment (COLA) plus or minus one percent. For basic aid districts, projected revenue limit has not changed from the prior fiscal year by more than the percent change in property tax revenues plus or minus one percent. For districts funded by necessary small school formulas, projected revenue limit has not changed from the prior fiscal year by more than the funded cost-of-living adjustment plus or minus one percent. 4A1. Calculating the District's Revenue Limit Standard DATA ENTRY: If Form MYP exists, the 1st and 2nd Subsequent Year columns for Step 1a and Step 2a will be extracted; if not, enter data for the two subsequent years. In addition, the deficit factor, Step 1b, for the two subsequent years will be extracted from Form MYP if it exists; if not, it will link from the Budget Year column, but may be overwritten. All other data are extracted or calculated. Projected Revenue Limit Prior Year Budget Year 1st Subsequent Year 2nd Subsequent Year Step 1 - Funded COLA ( ) ( ) ( ) ( ) a. Base Revenue Limit (BRL) per ADA (Form RL, Line 4) (Form MYP, Unrestricted, Line A1a) 7, , , , b. Deficit Factor (Form RL, Line 16) (Form MYP, Unrestricted, Line A1f) c. Funded BRL per ADA (Step 1a times Step 1b) 6, , , , d. Prior Year Funded BRL per ADA 6, , , e. Difference (Step 1c minus Step 1d) (23.67) f. Percent Change Due to COLA (Step 1e divided by Step 1d) -0.39% 2.10% 2.40% Step 2 - Change in Population a. Revenue Limit (Funded) ADA (Form RL, Line 5b) (Form MYP, Unrestricted, Line A1b) 10, , , , b. Prior Year Revenue Limit (Funded) ADA 10, , , c. Difference (Step 2a minus Step 2b) (131.57) d. Percent Change Due to Population (Step 2c divided by Step 2b) -1.28% 0.00% 0.00% Step 3 - Total Change in Funded COLA and Population (Step 1f plus Step 2d) -1.67% 2.10% 2.40% Revenue Limit Standard (Step 3, plus/minus 1%): -2.67% to -.67% 1.10% to 3.10% 1.40% to 3.40% 4A2. Alternate Revenue Limit Standard - Basic Aid DATA ENTRY: If applicable to your district, input data in the 1st and 2nd Subsequent Year columns for projected local property taxes; all other data are extracted or calculated. Basic Aid District Projected Revenue Limit (applicable if Form RL, Budget column, line 31, is zero) Prior Year Budget Year 1st Subsequent Year 2nd Subsequent Year ( ) ( ) ( ) ( ) Projected Local Property Taxes (Form RL, Lines 25 thru 27) 12,719, ,771, ,771, ,771, Percent Change from Previous Year N/A N/A N/A Basic Aid Standard (percent change from previous year, plus/minus 1%): N/A N/A N/A File: cs-a (Rev 04/26/2010) Page 4 of 26 Printed: 6/10/2010 3:16 PM

97 July 1 Budget (Single Adoption) General Fund School District Criteria and Standards Review Form 01CS 4A3. Alternate Revenue Limit Standard - Necessary Small Schoo DATA ENTRY: All data are extracted or calculated. Necessary Small School District Projected Revenue Limit (applicable if Form RL, Budget column, line 6, is greater than zero, and line 5b, RL ADA, is zero Budget Year 1st Subsequent Year 2nd Subsequent Year ( ) ( ) ( ) Necessary Small School Standard (Funded COLA change - Step 1f, plus/minus 1%): N/A N/A N/A 4B. Calculating the District's Projected Change in Revenue Limit DATA ENTRY: Enter data in the 1st and 2nd Subsequent Year columns for Revenue Limit; all other data are extracted or calculated. Prior Year Budget Year 1st Subsequent Year 2nd Subsequent Year ( ) ( ) ( ) ( ) Revenue Limit (Fund 01, Objects 8011, ) 58,878, ,753, ,906, ,368, District's Projected Change in Revenue Limit: -1.91% 5.46% 2.40% Revenue Limit Standard: -2.67% to -.67% 1.10% to 3.10% 1.40% to 3.40% Status: Met Not Met Met 4C. Comparison of District Revenue Limit to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD NOT MET - Projected change in revenue limit is outside the standard in one or more of the budget or two subsequent fiscal years. Provide reasons why the projection(s) exceed the standard(s) and a description of the methods and assumptions used in projecting revenue limit. Explanation: (required if NOT met) Percentange change between Budget Year and 1st subsequent year not met due to a 2.10% COLA File: cs-a (Rev 04/26/2010) Page 5 of 26 Printed: 6/10/2010 3:16 PM

98 July 1 Budget (Single Adoption) General Fund School District Criteria and Standards Review Form 01CS 5. CRITERION: Salaries and Benefits STANDARD: Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures for any of the budget year or two subsequent fiscal years has not changed from the historical average ratio from the three prior fiscal years by more than the greater of three percent or the district's required reserves percentage. 5A. Calculating the District's Historical Average Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures DATA ENTRY: All data are extracted or calculated. Estimated/Unaudited Actuals - Unrestricted (Resources ) Ratio Salaries and Benefits Total Expenditures of Unrestricted Salaries and Benefits Fiscal Year (Form 01, Objects ) (Form 01, Objects ) to Total Unrestricted Expenditures Third Prior Year ( ) 57,320, ,860, % Second Prior Year ( ) 58,259, ,099, % First Prior Year ( ) 49,995, ,945, % Historical Average Ratio: 87.1% Budget Year 1st Subsequent Year 2nd Subsequent Year ( ) ( ) ( ) District's Reserve Standard Percentage (Criterion 10B, Line 4): 3.0% 3.0% 3.0% District's Salaries and Benefits Standard (historical average ratio, plus/minus the greater of 3% or the district's reserve standard percentage): 84.1% to 90.1% 84.1% to 90.1% 84.1% to 90.1% 5B. Calculating the District's Projected Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures DATA ENTRY: If Form MYP exists, Unrestricted Salaries and Benefits, and Total Unrestricted Expenditures data for the 1st and 2nd Subsequent Years will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated. Budget - Unrestricted (Resources ) Salaries and Benefits Total Expenditures Ratio (Form 01, Objects ) (Form 01, Objects ) of Unrestricted Salaries and Benefits Fiscal Year (Form MYP, Lines B1-B3) (Form MYP, Lines B1-B8, B10) to Total Unrestricted Expenditures Status Budget Year ( ) 52,429, ,825, % Met 1st Subsequent Year ( ) 53,216, ,116, % Met 2nd Subsequent Year ( ) 54,014, ,914, % Met 5C. Comparison of District Salaries and Benefits Ratio to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Ratio of total unrestricted salaries and benefits to total unrestricted expenditures has met the standard for the budget and two subsequent fiscal years. Explanation: (required if NOT met) File: cs-a (Rev 04/26/2010) Page 6 of 26 Printed: 6/10/2010 3:16 PM

99 July 1 Budget (Single Adoption) General Fund School District Criteria and Standards Review Form 01CS 6. CRITERION: Other Revenues and Expenditures STANDARD: Projected operating revenues (including federal, other state, and other local) or expenditures (including books and supplies, and services and other operating), for any of the budget year or two subsequent fiscal years, have not changed from the prior fiscal year amount by more than the percentage change in population and the funded cost-of-living adjustment (COLA) plus or minus ten percent. For each major object category, changes that exceed the percentage change in population and the funded COLA plus or minus five percent must be explained. 6A. Calculating the District's Other Revenues and Expenditures Standard Percentage Ranges DATA ENTRY: All data are extracted or calculated. Budget Year 1st Subsequent Year 2nd Subsequent Year ( ) ( ) ( ) 1. District's Change in Population and Funded COLA (Criterion 4A1, Step 3): -1.67% 2.10% 2.40% 2. District's Other Revenues and Expenditures Standard Percentage Range (Line 1, plus/minus 10%): % to 8.33% -7.90% to 12.10% -7.60% to 12.40% 3. District's Other Revenues and Expenditures Explanation Percentage Range (Line 1, plus/minus 5%): -6.67% to 3.33% -2.90% to 7.10% -2.60% to 7.40% 6B. Calculating the District's Change by Major Object Category and Comparison to the Explanation Percentage Range (Section 6A, Line 3) DATA ENTRY: If Form MYP exists, the 1st and 2nd Subsequent Year data for each revenue and expenditure section will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated. Explanations must be entered for each category if the percent change for any year exceeds the district's explanation percentage range Percent Change Change Is Outside Object Range / Fiscal Year Amount Over Previous Year Explanation Range Federal Revenue (Fund 01, Objects ) (Form MYP, Line A2) First Prior Year ( ) 7,640, Budget Year ( ) 9,371, % Yes 1st Subsequent Year ( ) 9,371, % No 2nd Subsequent Year ( ) 9,371, % No Explanation: (required if Yes) Budget year federal revenue includes projected deferrals. Other State Revenue (Fund 01, Objects ) (Form MYP, Line A3) First Prior Year ( ) 11,723, Budget Year ( ) 11,898, % No 1st Subsequent Year ( ) 9,714, % Yes 2nd Subsequent Year ( ) 9,947, % No Explanation: (required if Yes) Other state revenue decreased outside of percentage range due to the end of ARRA revenues. Other Local Revenue (Fund 01, Objects ) (Form MYP, Line A4) First Prior Year ( ) 1,375, Budget Year ( ) 1,452, % Yes 1st Subsequent Year ( ) 1,452, % No 2nd Subsequent Year ( ) 1,452, % No Explanation: (required if Yes) Budget year reflected projected increase in reimbursement for NPS costs from MCOE. Books and Supplies (Fund 01, Objects ) (Form MYP, Line B4) First Prior Year ( ) 5,392, Budget Year ( ) 7,684, % Yes 1st Subsequent Year ( ) 6,958, % Yes 2nd Subsequent Year ( ) 6,051, % Yes Explanation: (required if Yes) Increase in books and supplies in budget year relate to federal revenue deferrals made from prior year to budget year. 1st and 2nd subsequent year reflect decrease in ARRA funding and projected decreases in expenditures. File: cs-a (Rev 04/26/2010) Page 7 of 26 Printed: 6/10/2010 3:16 PM

100 July 1 Budget (Single Adoption) General Fund School District Criteria and Standards Review Form 01CS Services and Other Operating Expenditures (Fund 01, Objects ) (Form MYP, Line B5) First Prior Year ( ) 7,087, Budget Year ( ) 9,283, % Yes 1st Subsequent Year ( ) 8,490, % Yes 2nd Subsequent Year ( ) 8,490, % No Explanation: (required if Yes) Increase in services and other operating expenditures relate to federal revenue deferrals made from prior year to budget year. Decrease in 1st subsequent year reflect decrease in ARRA funding and projected decreases in expenditures. 6C. Calculating the District's Change in Total Operating Revenues and Expenditures (Section 6A, Line 2) DATA ENTRY: All data are extracted or calculated. Percent Change Object Range / Fiscal Year Amount Over Previous Year Status Total Federal, Other State, and Other Local Revenue (Criterion 6B) First Prior Year ( ) 20,739, Budget Year ( ) 22,722, % Not Met 1st Subsequent Year ( ) 20,538, % Not Met 2nd Subsequent Year ( ) 20,771, % Met Total Books and Supplies, and Services and Other Operating Expenditures (Criterion 6B) First Prior Year ( ) 12,479, Budget Year ( ) 16,968, % Not Met 1st Subsequent Year ( ) 15,448, % Not Met 2nd Subsequent Year ( ) 14,541, % Met 6D. Comparison of District Total Operating Revenues and Expenditures to the Standard Percentage Range DATA ENTRY: Explanations are linked from Section 6B if the status in Section 6C is not met; no entry is allowed below. 1a. STANDARD NOT MET - Projected total operating revenues have changed by more than the standard in one or more of the budget or two subsequent fiscal years. Reasons for the projected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring the projected operating revenues within the standard must be entered in Section 6A above and will also display in the explanation box below. Explanation: Federal Revenue (linked from 6B if NOT met) Explanation: Other State Revenue (linked from 6B if NOT met) Explanation: Other Local Revenue (linked from 6B if NOT met) Budget year federal revenue includes projected deferrals. Other state revenue decreased outside of percentage range due to the end of ARRA revenues. Budget year reflected projected increase in reimbursement for NPS costs from MCOE. 1b. STANDARD NOT MET - Projected total operating expenditures have changed by more than the standard in one or more of the budget or two subsequent fiscal years. Reasons for the projected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring the projected operating expenditures within the standard must be entered in Section 6A above and will also display in the explanation box below. Explanation: Books and Supplies (linked from 6B if NOT met) Increase in books and supplies in budget year relate to federal revenue deferrals made from prior year to budget year. 1st and 2nd subsequent year reflect decrease in ARRA funding and projected decreases in expenditures. Explanation: Services and Other Exps (linked from 6B if NOT met) Increase in services and other operating expenditures relate to federal revenue deferrals made from prior year to budget year. Decrease in 1st subsequent year reflect decrease in ARRA funding and projected decreases in expenditures. File: cs-a (Rev 04/26/2010) Page 8 of 26 Printed: 6/10/2010 3:16 PM

101 July 1 Budget (Single Adoption) General Fund School District Criteria and Standards Review Form 01CS 7. CRITERION: Facilities Maintenance STANDARD: Confirm that the annual contribution for facilities maintenance funding is not less than the amounts required pursuant to Education Code sections (Deferred Maintenance) and (Ongoing and Major Maintenance/Restricted Maintenance Account), if applicable. 7A. Determining the District's Compliance with the Contribution Requirement for EC Section Deferred Maintenance NOTE: SBX3 4 (Chapter 12, Statutes of 2009) eliminates the local match requirement for Deferred Maintenance for a five-year period from through Therefore, this section has been inactivated for that period. 7B. Determining the District's Compliance with the Contribution Requirement for EC Section as modified by Section , effective through Ongoing and Major Maintenance/Restricted Maintenance Account (OMMA/RMA) NOTE: EC Section reduces the contributions required in EC Section from 3 percent to 1 percent for a five-year period from through Therefore, the calculation in this section has been revised accordingly for that period. DATA ENTRY: Click the appropriate Yes or No button for special education local plan area (SELPA) administrative units (AUs); all other data are extracted or calculated. If standard is not met, enter an X in the appropriate box and enter an explanation, if applicable. 1. a. For districts that are the AU of a SELPA, do you choose to exclude revenue that are passed through to participating members of the SELPA from the OMMA/RMA required minimum contribution calculation? b. Pass-through revenues and apportionments that may be excluded from the OMMA/RMA calculation per EC Section (b)(2)(C) (Fund 01, objects and with resources and ) 2. Ongoing and Major Maintenance/Restricted Maintenance Account a. Budgeted Expenditures and Other Financing Uses (Form 01, objects ) 85,696, b. Less: Pass-through Revenues 1% Required Budgeted Contribution ¹ and Apportionments Minimum Contribution to the Ongoing and Major (Line 1b, if line 1a is Yes) (Line 2c times 1%) Maintenance Account Status c. Net Budgeted Expenditures and Other Financing Uses 85,696, , ,559, Met If standard is not met, enter an X in the box that best describes why the minimum required contribution was not made: ¹ Fund 01, Resource 8150, Objects Not applicable (district does not participate in the Leroy F. Green School Facilities Act of 1998) Exempt (due to district's small size [EC Section (b)(2)(d)]) Other (explanation must be provided) Explanation: (required if NOT met and Other is marked) File: cs-a (Rev 04/26/2010) Page 9 of 26 Printed: 6/10/2010 3:16 PM

102 July 1 Budget (Single Adoption) General Fund School District Criteria and Standards Review Form 01CS 8. CRITERION: Deficit Spending STANDARD: Unrestricted deficit spending (total unrestricted expenditures and other financing uses is greater than total unrestricted revenues and other financing sources) as a percentage of total unrestricted expenditures and other financing uses, has not exceeded one-third of the district's available reserves¹ as a percentage of total expenditures and other financing uses² in two out of three prior fiscal years. 8A. Calculating the District's Deficit Spending Standard Percentage Levels DATA ENTRY: All data are extracted or calculated. Third Prior Year Second Prior Year First Prior Year ( ) ( ) ( ) 1. District's Available Reserves Amount (resources ) a. Designated for Economic Uncertainties (Funds 01 and 17, Object 9770) 2,852, ,714, ,519, b. Undesignated Amounts (Funds 01 and 17, Object 9790) c. Negative General Fund Ending Balances in Restricted Resources (Fund 01, Object 979Z, if negative, for each of resources ) (effective beginning ) d. Available Reserves (Lines 1a through 1c) 2,852, ,714, ,519, Expenditures and Other Financing Uses a. District's Total Expenditures and Other Financing Uses (Fund 01, objects ) 95,093, ,784, ,979, b. Less: Special Education Pass-through Funds (Fund 01, resources and , objects and ) 0.00 c. Net Expenditures and Other Financing Uses (Line 2a minus Line 2b) 95,093, ,784, ,979, District's Available Reserves Percentage (Line 1d divided by Line 2c) 3.0% 2.9% 3.0% District's Deficit Spending Standard Percentage Levels (Line 3 times 1/3): 1.0% 1.0% 1.0% ¹Available reserves are the unrestricted reserves in the Designated for Economic Uncertainties and the Undesignated/Unappropriated accounts in the General Fund and the Special Reserve Fund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negative ending balances in restricted resources in the General Fund. ²A school district that is the Administrative Unit of a Special Education Local Plan Area (SELPA) may exclude from its expeditures the distribution of funds to its participating members. 8B. Calculating the District's Deficit Spending Percentages DATA ENTRY: All data are extracted or calculated. Net Change in Total Unrestricted Expenditures Deficit Spending Level Unrestricted Fund Balance and Other Financing Uses (If Net Change in Unrestricted Fund Fiscal Year (Form 01, Section E) (Form 01, Objects ) Balance is negative, else N/A) Status Third Prior Year ( ) (3,280,058.51) 70,060, % Not Met Second Prior Year ( ) 2,070, ,607, N/A Met First Prior Year ( ) 1,402, ,515, N/A Met Budget Year ( ) (Information only) (3,098,780.18) 62,125, C. Comparison of District Deficit Spending to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Unrestricted deficit spending, if any, has not exceeded the standard percentage level in two or more of the three prior years. Explanation: (required if NOT met) Change in deficit spending level is higher than standard percentage level because of 4,5,6000 budgeted carryovers. File: cs-a (Rev 04/26/2010) Page 10 of 26 Printed: 6/10/2010 3:16 PM

103 July 1 Budget (Single Adoption) General Fund School District Criteria and Standards Review Form 01CS 9. CRITERION: Fund Balance STANDARD: Budgeted beginning unrestricted general fund balance has not been overestimated for two out of three prior fiscal years by more than the following percentage levels: District ADA (Form A, Estimated P-2 ADA column, lines 3, 6, and 25): 9,882 Percentage Level ¹ District ADA 1.7% 0 to % 301 to 1, % 1,001 to 30, % 30,001 to 400, % 400,001 and over ¹ Percentage levels equate to a rate of deficit spending which would eliminate recommended reserves for economic uncertainties over a three year period. District's Fund Balance Standard Percentage Level: 1.0% 9A. Calculating the District's Unrestricted General Fund Beginning Balance Percentages DATA ENTRY: Enter data in the Original Budget column for the First, Second, and Third Prior Years; all other data are extracted or calculated. Unrestricted General Fund Beginning Balance ² Beginning Fund Balance (Form 01, Line F1e, Unrestricted Column) Variance Level Fiscal Year Original Budget Estimated/Unaudited Actuals (If overestimated, else N/A) Status Third Prior Year ( ) 7,554, ,924, N/A Met Second Prior Year ( ) 7,644, ,644, % Met First Prior Year ( ) 8,082, ,714, N/A Met Budget Year ( ) (Information only) 11,117, ² Adjusted beginning balance, including audit adjustments and other restatements (objects ) 9B. Comparison of District Unrestricted Beginning Fund Balance to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Unrestricted general fund beginning fund balance has not been overestimated by more than the standard percentage level for two or more of the previous three years. Explanation: (required if NOT met) File: cs-a (Rev 04/26/2010) Page 11 of 26 Printed: 6/10/2010 3:16 PM

104 July 1 Budget (Single Adoption) General Fund School District Criteria and Standards Review Form 01CS 10. CRITERION: Reserves STANDARD: Available reserves¹ for any of the budget year or two subsequent fiscal years are not less than the following percentages or amounts² as applied to total expenditures and other financing uses³: Percentage Level District ADA 5% or $60,000 (greater of) 0 to 300 4% or $60,000 (greater of) 301 to 1,000 3% 1,001 to 30,000 2% 30,001 to 400,000 1% 400,001 and over ¹ Available reserves are the unrestricted reserves in the Designated for Economic Uncertainties and the Undesignated/Unappropriated accounts in the General Fund and the Special Reserve Fund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negative ending balances in restricted resources in the General Fund. ² Dollar amounts to be adjusted annually by the prior year statutory cost-of-living adjustment (Education Code Section 42238), rounded to the nearest thousand. ³ A school district that is the Administrative Unit (AU) of a Special Education Local Plan Area (SELPA) may exclude from its expenditures the distribution of funds to its participating members. Budget Year 1st Subsequent Year 2nd Subsequent Year ( ) ( ) ( ) District Estimated P-2 ADA (Criterion 3, Item 3B): 9,882 9,882 9,882 District's Reserve Standard Percentage Level: 3% 3% 3% 10A. Calculating the District's Special Education Pass-through Exclusions (only for districts that serve as the AU of a SELPA DATA ENTRY: For SELPA AUs, if Form MYP exists, all data will be extracted including the Yes/No button selection. If not, click the appropriate Yes or No button for item 1 and, if Yes, enter data for item 2a and for the two subsequent years in item 2b; Budget Year data are extracted For districts that serve as the AU of a SELPA (Form MYP, Lines F1a, F1b1, and F1b2): 1. Do you choose to exclude from the reserve calculation the pass-through funds distributed to SELPA members? No 2. If you are the SELPA AU and are excluding special education pass-through funds: a. Enter the name(s) of the SELPA(s): Budget Year 1st Subsequent Year 2nd Subsequent Year ( ) ( ) ( ) b. Special Education Pass-through Funds (Fund 01, resources and , objects and ) B. Calculating the District's Reserve Standard DATA ENTRY: If Form MYP exists, 1st and 2nd Subsequent Year data for lines 1 and 2 will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated. Budget Year 1st Subsequent Year 2nd Subsequent Year ( ) ( ) ( ) 1. Total Expenditures and Other Financing Uses (Fund 01, objects ) (Form MYP, Line B11) 85,696, ,194, ,321, Less: Special Education Pass-through (Line A2b, if Line A1 is Yes) 3. Net Expenditures and Other Financing Uses (Line B1 minus Line B2) 85,696, ,194, ,321, Reserve Standard Percentage Level 3% 3% 3% 5. Reserve Standard - by Percent (Line B3 times Line B4) 2,570, ,555, ,559, Reserve Standard - by Amount ($60,000 for districts with 0 to 1,000 ADA, else 0) District's Reserve Standard (Greater of Line B5 or Line B6) 2,570, ,555, ,559, File: cs-a (Rev 04/26/2010) Page 12 of 26 Printed: 6/10/2010 3:16 PM

105 July 1 Budget (Single Adoption) General Fund School District Criteria and Standards Review Form 01CS 10C. Calculating the District's Budgeted Reserve Amount DATA ENTRY: If Form MYP exists, 1st and 2nd Subsequent Year data for lines 1 through 5 will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated. Designated Reserve Amounts (Unrestricted resources except Line 3): Budget Year ( ) 1st Subsequent Year ( ) 2nd Subsequent Year ( ) 1. General Fund - Designated for Economic Uncertainties (Fund 01, Object 9770) (Form MYP, Line E1a) 2,570, ,555, ,559, General Fund - Unappropriated Amount (Fund 01, Object 9790) (Form MYP, Line E1b) General Fund - Negative Ending Balances in Restricted Resources (Fund 01, Object 979Z, if negative, for each of resources ) (Form MYP, Line E1c) Special Reserve Fund - Designated for Economic Uncertainties (Fund 17, Object 9770) (Form MYP, Line E2a) Special Reserve Fund - Unappropriated Amount (Fund 17, Object 9790) (Form MYP, Line E2b) District's Budgeted Reserves Amount (Lines C1 thru C5) 2,570, ,555, ,559, District's Budgeted Reserves Percentage (Information only) (Line 6 divided by Section 10B, Line 3) 3.00% 3.00% 3.00% District's Reserve Standard (Section 10B, Line 7): 2,570, ,555, ,559, D. Comparison of District Reserves to the Standard Status: Met Met Met DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Projected available reserves have met the standard for the budget and two subsequent fiscal years. Explanation: (required if NOT met) File: cs-a (Rev 04/26/2010) Page 13 of 26 Printed: 6/10/2010 3:16 PM

106 July 1 Budget (Single Adoption) General Fund School District Criteria and Standards Review Form 01CS SUPPLEMENTAL INFORMATION DATA ENTRY: Click the appropriate Yes or No button for items S1 through S4. Enter an explanation for each Yes answer. S1. Contingent Liabilities 1a. Does your district have any known or contingent liabilities (e.g., financial or program audits, litigation, state compliance reviews) that may impact the budget? No 1b. If Yes, identify the liabilities and how they may impact the budget: S2. Use of One-time Revenues for Ongoing Expenditures 1a. Does your district have ongoing general fund expenditures in the budget in excess of one percent of the total general fund expenditures that are funded with one-time resources? No 1b. If Yes, identify the expenditures and explain how the one-time resources will be replaced to continue funding the ongoing expenditures in the following fiscal years: S3. Use of Ongoing Revenues for One-time Expenditures 1a. Does your district have large non-recurring general fund expenditures that are funded with ongoing general fund revenues? No 1b. If Yes, identify the expenditures: S4. Contingent Revenues 1a. Does your district have projected revenues for the budget year or either of the two subsequent fiscal years contingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest reserves)? No 1b. If Yes, identify any of these revenues that are dedicated for ongoing expenses and explain how the revenues will be replaced or expenditures reduced File: cs-a (Rev 04/26/2010) Page 14 of 26 Printed: 6/10/2010 3:16 PM

107 July 1 Budget (Single Adoption) General Fund School District Criteria and Standards Review Form 01CS S5. Contributions Identify projected contributions from unrestricted resources in the general fund to restricted resources in the general fund for the budget year and two subsequent fiscal years. Provide an explanation if contributions have changed from the prior fiscal year amounts by more than $20,000 and more than ten percent. Explanation should include whether contributions are ongoing or one-time in nature. Identify projected transfers to or from the general fund to cover operating deficits in either the general fund or any other fund for the budget year and two subsequent fiscal years. Provide an explanation if transfers have changed from the prior fiscal year amounts by more than $20,000 and more than ten percent. Explanation should include whether transfers are ongoing or one-time in nature. Estimate the impact of any capital projects on the general fund operational budget. District's Contributions and Transfers Standard: -10.0% to +10.0% or -$20,000 to +$20,000 S5A. Identification of the District's Projected Contributions, Transfers, and Capital Projects that may Impact the General Fund DATA ENTRY: Enter data in the Projection column for contributions, transfers in, and transfers out for all fiscal years, except the First Prior Year and Budget Year for Contributions, which will be extracted, and click the appropriate button for item 1d; all other data are extracted or calculated. Description / Fiscal Year Projection Amount of Change Percent Change Status 1a. Contributions, Unrestricted General Fund (Fund 01, Resources , Object 8980) First Prior Year ( ) (4,584,356.15) Budget Year ( ) (5,309,262.12) 724, % Not Met 1st Subsequent Year ( ) (5,309,262.12) % Met 2nd Subsequent Year ( ) (5,309,262.12) % Met 1b. Transfers In, General Fund * First Prior Year ( ) 303, Budget Year ( ) 1,553, ,250, % Not Met 1st Subsequent Year ( ) 1,553, % Met 2nd Subsequent Year ( ) 1,553, % Met 1c. Transfers Out, General Fund * First Prior Year ( ) 792, Budget Year ( ) 300, (492,664.00) -62.2% Not Met 1st Subsequent Year ( ) 300, % Met 2nd Subsequent Year ( ) 300, % Met 1d. Impact of Capital Projects Do you have any capital projects that may impact the general fund operational budget? No * Include transfers used to cover operating deficits in either the general fund or any other fund S5B. Status of the District's Projected Contributions, Transfers, and Capital Projects DATA ENTRY: Enter an explanation if Not Met for items 1a-1c or if Yes for item 1d. 1a. NOT MET - The projected contributions from the unrestricted general fund to restricted general fund programs have changed by more than the standard for one or more of the budget or subsequent two fiscal years. Identify restricted programs and amount of contribution for each program and whether contributions are ongoing or one-time in nature. Explain the district's plan, with timeframes, for reducing or eliminating the contribution. Explanation: (required if NOT met) Contribution for restricted maintenance at budget year was increased to 3%. In fiscal year the restricted maintenance contribution was lowered to 1.5%. 1b. NOT MET - The projected transfers in to the general fund have changed by more than the standard for one or more of the budget or subsequent two fiscal years. Identify the amount(s) transferred, by fund, and whether transfers are ongoing or one-time in nature. If ongoing, explain the district's plan, with timelines, for reducing or eliminating the transfers. Explanation: (required if NOT met) Budget and subsequent year reflect a $1,000,000 contribution from Fund 17 to offset decreases in state revenue limit. In addition a $250,000 contribution was budgeted from Fund 20 to partially offset retiree benefit payments. File: cs-a (Rev 04/26/2010) Page 15 of 26 Printed: 6/10/2010 3:16 PM

108 July 1 Budget (Single Adoption) General Fund School District Criteria and Standards Review Form 01CS 1c. NOT MET - The projected transfers out of the general fund have changed by more than the standard for one or more of the budget or subsequent two fiscal years. Identify the amount(s) transferred, by fund, and whether transfers are ongoing or one-time in nature. If ongoing, explain the district's plan, with timeframes, for reducing or eliminating the transfers. Explanation: (required if NOT met) Budget year transfers out decreased due to deferred maintenance transfer not budgeted in and due to a one-time transfer for technology in Fund 17 made in d. NO - There are no capital projects that may impact the general fund operational budget. Project Information: (required if YES) File: cs-a (Rev 04/26/2010) Page 16 of 26 Printed: 6/10/2010 3:16 PM

109 July 1 Budget (Single Adoption) General Fund School District Criteria and Standards Review Form 01CS S6. Long-term Commitments Identify all existing and new multiyear commitments¹ and their annual required payments for the budget year and two subsequent fiscal years. Explain how any increase in annual payments will be funded. Also explain how any decrease to funding sources used to pay long-term commitments will be replaced. ¹ Include multiyear commitments, multiyear debt agreements, and new programs or contracts that result in long-term obligations. S6A. Identification of the District's Long-term Commitments DATA ENTRY: Click the appropriate button in item 1 and enter data in all columns of item 2 for applicable long-term commitments; there are no extractions in this section. 1. Does your district have long-term (multiyear) commitments? (If No, skip item 2 and Sections S6B and S6C) Yes 2. If Yes to item 1, list all new and existing multiyear commitments and required annual debt service amounts. Do not include long-term commmitments for postemployment benefits other than pensions (OPEB); OPEB is disclosed in item S7A. # of Years SACS Fund and Object Codes Used For: Principal Balance Type of Commitment Remaining Funding Sources (Revenues) Debt Service (Expenditures) as of July 1, 2010 Capital Leases Fund 01 16,740 Certificates of Participation General Obligation Bonds Fund 51 14,426,061 Supp Early Retirement Program State School Building Loans Compensated Absences Other Long-term Commitments (do not include OPEB): Capital Lease Portables Fund 25 28,680 Prior Year Budget Year 1st Subsequent Year 2nd Subsequent Year ( ) ( ) ( ) ( ) Annual Payment Annual Payment Annual Payment Annual Payment Type of Commitment (continued) (P & I) (P & I) (P & I) (P & I) Capital Leases 19,753 18,749 17,745 0 Certificates of Participation General Obligation Bonds 1,792,533 4,703,853 3,033,221 3,099,108 Supp Early Retirement Program State School Building Loans Compensated Absences Other Long-term Commitments (continued): Capital Lease Portables 30,211 30, Total Annual Payments: 1,842,497 4,752,813 3,050,966 3,099,108 Has total annual payment increased over prior year ( )? Yes Yes Yes File: cs-a (Rev 04/26/2010) Page 17 of 26 Printed: 6/10/2010 3:16 PM

110 July 1 Budget (Single Adoption) General Fund School District Criteria and Standards Review Form 01CS S6B. Comparison of the District's Annual Payments to Prior Year Annual Payment DATA ENTRY: Enter an explanation if Yes. 1a. Yes - Annual payments for long-term commitments have increased in one or more of the budget or two subsequent fiscal years. Explain how the increase in annual payments will be funded. Explanation: (required if Yes to increase in total annual payments) Increase in GOB will be paid from Fund 51 S6C. Identification of Decreases to Funding Sources Used to Pay Long-term Commitments DATA ENTRY: Click the appropriate Yes or No button in item 1; if Yes, an explanation is required in item Will funding sources used to pay long-term commitments decrease or expire prior to the end of the commitment period, or are they one-time sources? No 2. No - Funding sources will not decrease or expire prior to the end of the commitment period, and one-time funds are not being used for long-term commitment annual payments. Explanation: (required if Yes) File: cs-a (Rev 04/26/2010) Page 18 of 26 Printed: 6/10/2010 3:16 PM

111 July 1 Budget (Single Adoption) General Fund School District Criteria and Standards Review Form 01CS S7. Unfunded Liabilities Estimate the unfunded liability for postemployment benefits other than pensions (OPEB) based on an actuarial valuation, if required, or other method; identify or estimate the annual required contribution; and indicate how the obligation is funded (pay-as-you-go, amortized over a specific period, etc.). Estimate the unfunded liability for self-insurance programs such as workers' compensation based on an actuarial valuation, if required, or other method; identify or estimate the required contribution; and indicate how the obligation is funded (level of risk retained, funding approach, etc.). S7A. Identification of the District's Estimated Unfunded Liability for Postemployment Benefits Other than Pensions (OPEB) DATA ENTRY: Click the appropriate button in item 1 and enter data in all other applicable items; there are no extractions in this section except the budget year data on line 5b 1. Does your district provide postemployment benefits other than pensions (OPEB)? (If No, skip items 2-5) Yes 2. For the district's OPEB: a. Are they lifetime benefits? No b. Do benefits continue past age 65? No c. Describe any other characteristics of the district's OPEB program including eligibility criteria and amounts, if any, that retirees are required to contribute toward their own benefits: Retiree's pay the difference between the H&W cap and actual costs. 3. a. Are OPEB financed on a pay-as-you-go, actuarial cost, or other method? Pay-as-you-go b. Indicate any accumulated amounts earmarked for OPEB in a self-insurance or Self-Insurance Fund Governmental Fund governmental fund 4. OPEB Liabilities a. OPEB actuarial accrued liability (AAL) 13,572, b. OPEB unfunded actuarial accrued liability (UAAL) c. Are AAL and UAAL based on the district's estimate or an actuarial valuation? Actuarial d. If based on an actuarial valuation, indicate the date of the OPEB valuation Jun 23, 2008 Budget Year 1st Subsequent Year 2nd Subsequent Year 5. OPEB Contributions ( ) ( ) ( ) a. OPEB annual required contribution (ARC) per actuarial valuation or Alternative Measurement Method (may leave blank if valuation is not yet required) 1,263, ,263, ,263, b. OPEB amount contributed (includes premiums paid to a self-insurance fund) (funds 01-70, objects ) 513, , , c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount) 1,013, ,013, ,013, d. Number of retirees receiving OPEB benefits File: cs-a (Rev 04/26/2010) Page 19 of 26 Printed: 6/10/2010 3:16 PM

112 July 1 Budget (Single Adoption) General Fund School District Criteria and Standards Review Form 01CS S7B. Identification of the District's Unfunded Liability for Self-Insurance Programs DATA ENTRY: Click the appropriate button in item 1 and enter data in all other applicable items; there are no extractions in this section. 1. Does your district operate any self-insurance programs such as workers' compensation, employee health and welfare, or property and liability? (Do not include OPEB, which is covered in Section S7A) (If No, skip items 2-4) No 2. Describe each self-insurance program operated by the district, including details for each such as level of risk retained, funding approach, basis for valuation (district's estimate or actuarial), and date of the valuation: 3. Self-Insurance Liabilities a. Accrued liability for self-insurance programs b. Unfunded liability for self-insurance programs Budget Year 1st Subsequent Year 2nd Subsequent Year 4. Self-Insurance Contributions ( ) ( ) ( ) a. Required contribution (funding) for self-insurance programs b. Amount contributed (funded) for self-insurance programs File: cs-a (Rev 04/26/2010) Page 20 of 26 Printed: 6/10/2010 3:16 PM

113 July 1 Budget (Single Adoption) General Fund School District Criteria and Standards Review Form 01CS S8. Status of Labor Agreements Analyze the status of employee labor agreements. Identify new labor agreements, as well as new commitments provided as part of previously ratified multiyear agreements; and include all contracts, including all administrator contracts (and including all compensation). For new agreements, indicate the date of the required board meeting. Compare the increase in new commitments to the projected increase in ongoing revenues, and explain how these commitments will be funded in future fiscal years. If salary and benefit negotiations are not finalized at budget adoption, upon settlement with certificated or classified staff The school district must determine the cost of the settlement, including salaries, benefits, and any other agreements that change costs, and provide the county office of education (COE) with an analysis of the cost of the settlement and its impact on the operating budget. The county superintendent shall review the analysis relative to the criteria and standards, and may provide written comments to the president of the district governing board and superintendent. S8A. Cost Analysis of District's Labor Agreements - Certificated (Non-management) Employees DATA ENTRY: Enter all applicable data items; there are no extractions in this section. Prior Year (2nd Interim) Budget Year 1st Subsequent Year 2nd Subsequent Year ( ) ( ) ( ) ( ) Number of certificated (non-management) full-time-equivalent (FTE) positions Certificated (Non-management) Salary and Benefit Negotiations 1. Are salary and benefit negotiations settled for the budget year? No If Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3. If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5. If No, identify the unsettled negotiations including any prior year unsettled negotiations and then complete questions 6 and 7 Negotiations are complete but contract has not been ratified as of today's date. Contract is for the peiord July 1, 2008 through June 30, Contract does not include any salary or benefit adjustments so there will be no impact on the budget. Negotiations Settled 2a. Per Government Code Section (a), date of public disclosure board meeting: 2b. Per Government Code Section (b), was the agreement certified by the district superintendent and chief business official? If Yes, date of Superintendent and CBO certification: 3. Per Government Code Section (c), was a budget revision adopted to meet the costs of the agreement? If Yes, date of budget revision board adoption: 4. Period covered by the agreement: Begin Date: End Date: 5. Salary settlement: Budget Year 1st Subsequent Year 2nd Subsequent Year ( ) ( ) ( ) Is the cost of salary settlement included in the budget and multiyear projections (MYPs)? One Year Agreement Total cost of salary settlement % change in salary schedule from prior year or Multiyear Agreement Total cost of salary settlement % change in salary schedule from prior year (may enter text, such as "Reopener") Identify the source of funding that will be used to support multiyear salary commitments: File: cs-a (Rev 04/26/2010) Page 21 of 26 Printed: 6/10/2010 3:16 PM

114 July 1 Budget (Single Adoption) General Fund School District Criteria and Standards Review Form 01CS Negotiations Not Settled 6. Cost of a one percent increase in salary and statutory benefits 432,929 Budget Year 1st Subsequent Year 2nd Subsequent Year ( ) ( ) ( ) 7. Amount included for any tentative salary schedule increases Budget Year 1st Subsequent Year 2nd Subsequent Year Certificated (Non-management) Health and Welfare (H&W) Benefits ( ) ( ) ( ) 1. Are costs of H&W benefit changes included in the budget and MYPs? Yes Yes Yes 2. Total cost of H&W benefits 4,511,471 4,511,471 4,511, Percent of H&W cost paid by employer 56.0% 56.0% 56.0% 4. Percent projected change in H&W cost over prior year 0.0% 0.0% 0.0% Certificated (Non-management) Prior Year Settlements Are any new costs from prior year settlements included in the budget? If Yes, amount of new costs included in the budget and MYPs If Yes, explain the nature of the new costs: No Budget Year 1st Subsequent Year 2nd Subsequent Year Certificated (Non-management) Step and Column Adjustments ( ) ( ) ( ) 1. Are step & column adjustments included in the budget and MYPs? Yes Yes Yes 2. Cost of step & column adjustments 571, , , Percent change in step & column over prior year 1.5% 1.5% 1.5% Budget Year 1st Subsequent Year 2nd Subsequent Year Certificated (Non-management) Attrition (layoffs and retirements) ( ) ( ) ( ) 1. Are savings from attrition included in the budget and MYPs? Yes Yes Yes 2. Are additional H&W benefits for those laid-off or retired employees included in the budget and MYPs? Yes Yes Yes Certificated (Non-management) - Other List other significant contract changes and the cost impact of each change (i.e., class size, hours of employment, leave of absence, bonuses, etc.): File: cs-a (Rev 04/26/2010) Page 22 of 26 Printed: 6/10/2010 3:16 PM

115 July 1 Budget (Single Adoption) General Fund School District Criteria and Standards Review Form 01CS S8B. Cost Analysis of District's Labor Agreements - Classified (Non-management) Employees DATA ENTRY: Enter all applicable data items; there are no extractions in this section. Prior Year (2nd Interim) Budget Year 1st Subsequent Year 2nd Subsequent Year ( ) ( ) ( ) ( ) Number of classified (non-managment) FTE positions Classified (Non-management) Salary and Benefit Negotiations 1. Are salary and benefit negotiations settled for the budget year? No If Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3. If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5. If No, identify the unsettled negotiations including any prior year unsettled negotiations and then complete questions 6 and 7 Negotiations are complete, ratification vote is next week. Contract is for July, 2010 through June 30, Contract will have no impact on budget. Negotiations Settled 2a. Per Government Code Section (a), date of public disclosure board meeting: 2b. Per Government Code Section (b), was the agreement certified by the district superintendent and chief business official? If Yes, date of Superintendent and CBO certification: 3. Per Government Code Section (c), was a budget revision adopted to meet the costs of the agreement? If Yes, date of budget revision board adoption: 4. Period covered by the agreement: Begin Date: End Date: 5. Salary settlement: Budget Year 1st Subsequent Year 2nd Subsequent Year ( ) ( ) ( ) Is the cost of salary settlement included in the budget and multiyear projections (MYPs)? One Year Agreement Total cost of salary settlement % change in salary schedule from prior year or Multiyear Agreement Total cost of salary settlement % change in salary schedule from prior year (may enter text, such as "Reopener") Identify the source of funding that will be used to support multiyear salary commitments: Negotiations Not Settled 6. Cost of a one percent increase in salary and statutory benefits 176,388 Budget Year 1st Subsequent Year 2nd Subsequent Year ( ) ( ) ( ) 7. Amount included for any tentative salary schedule increases File: cs-a (Rev 04/26/2010) Page 23 of 26 Printed: 6/10/2010 3:16 PM

116 July 1 Budget (Single Adoption) General Fund School District Criteria and Standards Review Form 01CS Budget Year 1st Subsequent Year 2nd Subsequent Year Classified (Non-management) Health and Welfare (H&W) Benefits ( ) ( ) ( ) 1. Are costs of H&W benefit changes included in the budget and MYPs? Yes Yes Yes 2. Total cost of H&W benefits 2,783,359 2,783,359 2,783, Percent of H&W cost paid by employer 72.0% 72.0% 72.0% 4. Percent projected change in H&W cost over prior year 0.0% 0.0% 0.0% Classified (Non-management) Prior Year Settlements Are any new costs from prior year settlements included in the budget? If Yes, amount of new costs included in the budget and MYPs If Yes, explain the nature of the new costs: No Budget Year 1st Subsequent Year 2nd Subsequent Year Classified (Non-management) Step and Column Adjustments ( ) ( ) ( ) 1. Are step & column adjustments included in the budget and MYPs? Yes Yes Yes 2. Cost of step & column adjustments 194, , , Percent change in step & column over prior year 1.5% 1.5% 1.5% Budget Year 1st Subsequent Year 2nd Subsequent Year Classified (Non-management) Attrition (layoffs and retirements) ( ) ( ) ( ) 1. Are savings from attrition included in the budget and MYPs? Yes Yes Yes 2. Are additional H&W benefits for those laid-off or retired employees included in the budget and MYPs? Yes Yes Yes Classified (Non-management) - Other List other significant contract changes and the cost impact of each change (i.e., hours of employment, leave of absence, bonuses, etc.): File: cs-a (Rev 04/26/2010) Page 24 of 26 Printed: 6/10/2010 3:16 PM

117 July 1 Budget (Single Adoption) General Fund School District Criteria and Standards Review Form 01CS S8C. Cost Analysis of District's Labor Agreements - Management/Supervisor/Confidential Employees DATA ENTRY: Enter all applicable data items; there are no extractions in this section. Prior Year (2nd Interim) Budget Year 1st Subsequent Year 2nd Subsequent Year ( ) ( ) ( ) ( ) Number of management, supervisor, and confidential FTE positions Management/Supervisor/Confidential Salary and Benefit Negotiations 1. Are salary and benefit negotiations settled for the budget year? n/a If Yes, complete question 2. If No, identify the unsettled negotiations including any prior year unsettled negotiations and then complete questions 3 and 4 If n/a, skip the remainder of Section S8C. Negotiations Settled 2. Salary settlement: Budget Year 1st Subsequent Year 2nd Subsequent Year ( ) ( ) ( ) Is the cost of salary settlement included in the budget and multiyear projections (MYPs)? Total cost of salary settlement % change in salary schedule from prior year (may enter text, such as "Reopener") Negotiations Not Settled 3. Cost of a one percent increase in salary and statutory benefits 69, Amount included for any tentative salary schedule increases Budget Year 1st Subsequent Year 2nd Subsequent Year ( ) ( ) ( ) Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent Year Health and Welfare (H&W) Benefits ( ) ( ) ( ) 1. Are costs of H&W benefit changes included in the budget and MYPs? 2. Total cost of H&W benefits 3. Percent of H&W cost paid by employer 4. Percent projected change in H&W cost over prior year Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent Year Step and Column Adjustments ( ) ( ) ( ) 1. Are step & column adjustements included in the budget and MYPs? 2. Cost of step and column adjustments 3. Percent change in step & column over prior year Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent Year Other Benefits (mileage, bonuses, etc.) ( ) ( ) ( ) 1. Are costs of other benefits included in the budget and MYPs? 2. Total cost of other benefits 3. Percent change in cost of other benefits over prior year File: cs-a (Rev 04/26/2010) Page 25 of 26 Printed: 6/10/2010 3:16 PM

118 July 1 Budget (Single Adoption) General Fund School District Criteria and Standards Review Form 01CS ADDITIONAL FISCAL INDICATORS The following fiscal indicators are designed to provide additional data for reviewing agencies. A "Yes" answer to any single indicator does not necessarily suggest a cause for concern, but may alert the reviewing agency to the need for additional review. DATA ENTRY: Click the appropriate Yes or No button for items A1 through A9 except item A3, which is automatically completed based on data in Criterion 2. A1. Do cash flow projections show that the district will end the budget year with a negative cash balance in the general fund? Yes A2. Is the system of personnel position control independent from the payroll system? No A3. Is enrollment decreasing in both the prior fiscal year and budget year? (Data from the enrollment budget column of Criterion 2A are used to determine Yes or No) No A4. Are new charter schools operating in district boundaries that impact the district's enrollment, either in the prior fiscal year or budget year? No A5. Has the district entered into a bargaining agreement where any of the budget or subsequent years of the agreement would result in salary increases that are expected to exceed the projected state funded cost-of-living adjustment? No A6. Does the district provide uncapped (100% employer paid) health benefits for current or retired employees? No A7. Is the district's financial system independent of the county office system? No A8. Does the district have any reports that indicate fiscal distress pursuant to Education Code Section (a)? (If Yes, provide copies to the county office of education) No A9. Have there been personnel changes in the superintendent or chief business official positions within the last 12 months? Yes When providing comments for additional fiscal indicators, please include the item number applicable to each comment. Comments: (optional) End of School District Budget Criteria and Standards Review File: cs-a (Rev 04/26/2010) Page 26 of 26 Printed: 6/10/2010 3:16 PM

119 VIII. APPENDICES A. Five-Year Deferred Maintenance Plan B. Acronyms C. Chart of Accounts

120 APPENDIX A FIVE-YEAR DEFERRED MAINTENANCE PLAN

121 A. FIVE-YEAR DEFERRED MAINTENANCE

122

123

124 APPENDIX B ACRONYMS

125 B. ACROYNYMS AB ACAX1 ACSA ADA AG AIA AIDS AMA AMO AP APA API ASES AVID AVMSP AYP BCLAD BG BSA BSA BTS BTSA CalSAFE CalWorks CASBO CASH CAHSEE CBEDS CBEST CCD CCR CCSESA CDC CDD CDE CELDT CEQA CHPS CLAD CLEAR CLUE COE COLA Assembly Bill Assembly Constitutional Amendment First Extraordinary Session Association of California School Administrators Average Daily Attendance Attorney General American Institute of Architects Acquired Immunodeficiency Syndrome American Medical Association Annual Measurable Objectives Advanced Placement Administrative Procedures Act Academic Performance Index After School Education and Safety Program Advancement via Individual Determination Academic Volunteer and Mentor Service Program Adequate yearly Progress Bilingual/Cross-cultural Language and Academic Development Block Grant Bureau of State Audits Budget Stabilization Account Beginning Teacher Salary Beginning Teacher Support and Assessment Program California School-age Education Program California Work Opportunity and Responsibility to Kids California Association of School Business Officials Coalition for Adequate School Housing California High School Exit Exam California Basic Educational Data System California Basic Educational Skills Test Community College District California Code of Regulations California County Superintendents Educational Services Association California Department of Corrections Child Development Division California Department of Education California English Language Development Test California Environmental Quality Act Collaborative for High Performance Schools Cross-Cultural Language and Academic Development California Local Education Accountability Reform Comprehensive Legislative Update on Education County Office of Education Cost of Living Adjustment

126 COPs COS COSM/CSM County Office CPA CPI CPR CPUC CSBA CSFA CSIS CSR CSRP CSU CTA CTAP CTC CTF DBS DFEH DGS DHS DIR DMH DOF DOH DSA DTSC EAAP EC EIA ELAP ELD ELL EMCN ERAF ESEA ESL FAIR FCMAT FEMA GASB GATE GC GO HPSG HSAA HSD HSEE Certificates of Participation Critically Overcrowded Schools Commission on State Mandates Office of Education Certified Public Accountant Consumer Price Index California Performance Review California Public Utilities Commission California School Boards Association California School Finance Authority California School Information Services Class Size Reduction Comprehensive School Reform Program California State University California Teachers Association California Technology Assistance Project Commission on Teacher Credentialing California Teleconnect Fund Defined Benefit Supplement Department of Fair Employment and Housing Department of General Services Department of Health Services Department of Industrial Relations Department of Mental Health Department of Finance Department of Health Department of State Architect Department of Toxic Substance Control Education Audits Appeal Panel Education Code Economic Impact Aid English Language Acquisition Program English Language Development English Language Learner Education Mandated Cost Network Educational Revenue Augmentation Fund Elementary and Secondary Education Act English as a Second Language Flexibility, Accountability, Innovation and Responsibility Fiscal Crisis and Management Assistance Team Federal Emergency Management Agency Governmental Accounting Standards Board Gifted and Talented Education Government Code General Obligation High Priority School Grant Program High School Attendance Area High School District High School Exit Exam

127 HVAC Heating/Ventilating/Air Conditioning IDEA Individuals with Disabilities Education Act IEP Individualized Educational Placement IHSS In-Home Supportive Services IMG Instructional Materials Program IMFRP Instructional Materials Funding Realignment Program II/USP Immediate Intervention/Underperforming Schools Program IPSU Instructional Personnel Service Unit IRC Incorrect Reduction Claims ISBN International Standard Book Number ITSDR Instructional Time and Staff Development Reform Program JPA Joint Power Authority K-3 Kindergarten through Third Grade K-4 Kindergarten through Fourth Grade K-12 Kindergarten through Twelfth Grade K-14 Kindergarten through Community College LAO Legislative Analyst s Office LCI Licensed Children s Institution LCP Labor Compliance Program LEA Local Educational Agency LEP Limited English Proficient LPP Lease Purchase Program LHMP Local Hazard Mitigation Plan Lottery Commission California State Lottery Commission MAA Medi-Cal Administrative Activities MS4 Municipal Separate Storm Sewer Systems MTYRE Multi-Track Year-Round Education NCLB No Child Left Behind NPS Non-Public Schools NPS/LCI Non-Public Schools/Licensed Children s Institutions NSD Nutrition Services Division OAL Office of Administrative Law OES Office of Emergency Services OH Orthopedically Handicapped OPEB Other Postemployment Benefit OPSC Office of Public School Construction P-1 First Period Principal Apportionment P-2 Second Period Principal Apportionment PAR Peer Assistance and Review Program PCA Program Cost Account PCBs Polychlorinated Biphenyls PEA Preliminary Endangerment Assessment PERS Public Employees Retirement System PI Program Improvement PS/RS Program Specialist/Regionalized Services PTA Parent-Teacher Association QZAB Qualified Zone Academy Bond REU Reserve for Economic Uncertainties RFP Request for Proposal

128 ROC/P RRMA RWQCB SAB SACS SARB SARC SB SBE SCA SCAX1 SCO SD SDA SDI SELPA SFERA SFNAGP SFP SH SIP Small MS4 SPI SSDMP SSI/SSP STAR STRS SWRCB TANF TAP TCM TIIG TPR TRANs TRIP UC UC Merced UI US USD USDOE VLF Regional Occupational Center/Program Routine Restricted Maintenance Account Regional Water Quality Control Board State Allocation Board Standardized Account Code Structure School Attendance Review Board School Accountability Report Card Senate Bill State Board of Education State Constitution Amendment Senate Constitutional Amendment First Extraordinary Session State Controller s Office School District Special Disabilities Adjustment State Disability Insurance Special Education Local Plan Area School Facilities Emergency Repair Account School Facilities Needs Assessment Grant Program School Facility Program Severely Handicapped School Improvement Program Small Municipal Separate Storm Sewer System Superintendent of Public Instruction State School Deferred Maintenance Program Supplemental Security Income/State Supplementary Program Standardized Testing and Reporting State Teachers Retirement System State Water Resources Control Board Temporary Assistance for Needy Families Teaching as a Priority Block Grant Program Targeted Case Management Targeted Instructional Improvement Grant Teacher Peer Review Tax and Revenue Anticipation Notes Teacher Recruitment Incentive Program University of California University of Merced Unemployment Insurance United States Unified School District United States Department of Education Vehicle License Fee

129 APPENDIX C