March 18, 2010

Transcription

1 EAST SIDE UNION HIGH SCHOOL DISTRICT Second Interim Financial i Report March 18, 2010

2 EAST SIDE UNION HIGH SCHOOL DISTRICT BOARD OF TRUSTEES Eddie Garcia, President Lan Nguyen, Vice President Patricia MartinezRoach, Clerk Frank Biehl, Member J. Manuel Herrera, Member ADMINISTRATION Dan Moser, Interim Superintendent Alan Garofalo, Associate Superintendent of Student Services and Facilities Jerry Kurr, Associate Superintendent of Administration and Business Services Cathy Giammona, Interim Associate Superintendent of Human Resources and Instruction

3 Table of Contents Budget Assumptions 2009/10 and 2011/12 Page 1 General FundUnrestricted Page 2 General FundRestricted Page 6 Reconciliation Page 10 General FundUnrestricted Page 11 General Fund Page 15 Revenue and Expenditure Summary Page 16 Revenue and Expenditure Details Page 17 General Fund 2010/11 and 2011/12 Page 22 Revenue and Expenditure Summary Page 23 Revenue and Expenditure Details Page 24 Restricted General Fund Page 29 Revenue and Expenditure Summary Page 30 Revenue and Expenditure Details Page 31 Restricted General Fund 2010/11 and 2011/12 Page 36 Revenue and Expenditure Summary Page 37 Revenue and Expenditure Details Page 38

4 Budget Assumptions General Fund 1

5 Second Interim Assumption For 2009 / 10 General Fund Unrestricted Revenues Revenue Limit Project P2 ADA 23, , , COLA Factor 4.25% or $ % or <$28> 1.8% or $ Total COLA $7,146,198 ($666,096) $3,139,189 Deficit Factor % % % Total Deficit ($32,298,331) ($32,132,673) ($32,683,641) Onetime Basis Adjustment ($ / ADA) ($5,949,178) Ongoing Admin Cost Reduction to ADA Basis $231 / ADA ($5,495,289) ($5,490,669) Lottery Revenue $111 / ADA $111 / ADA $ / ADA $3,085,924 $3,044,064 $3,057,776 COLA For Other State Revenues 0.38% 1.80% Hourly Remedial & Core $2,105,407 $2,097,406 $2,135,160 Other State Revenues ABX3 56 QEIA Fix Reduction by State in 2009/10 * Class Size Reduction by ($194,058) * $159,018 $306,856 $312,379 Arts & Music Block Grant by ($144,715) * $203,989 $347,225 $353,475 School Safety by ($695,431) * $193,348 $750,247 $763,752 Supplemental Counseling (AB 1802) by ($1,387,866) * $54,291 $1,382,592 $1,407,479 Tier III Flexibility Revenues CalSafe $819,127 $816,014 $830,703 ROC/P (Metro Ed funded directly by CDE/COE from 1/2010) $1,147,205 $0 CAHSEE $760,051 $757,163 $770,792 GATE $160,466 $159,856 $162,734 Instructional Materials $1,400,700 $1,395,377 $1,420,494 Pupil Retention (Continuation Ed & 10th Counseling) $544,247 $542,179 $551,938 TAAPProf Dev Block Grant $729,468 $726,696 $739,777 TIIG $7,966,777 $7,936,503 $8,079,360 School & Library Improvement Block Grant $492,644 $490,772 $499,606 Others: English Tutoring Program (CBET) $114,997 $114,522 $116,584 2

6 Second Interim Assumption For 2009 / 10 General Fund Unrestricted Revenues Peer Assistance & Review (PAR) $90,391 $90,339 $91,966 Cert Mentor Program $94,984 $94,623 $96,326 BTSA $219,280 $218,447 $222,379 Miscellaneous Programs $126,634 $373,340 $380,060 Other State Grant & Mandated Cost Settlement $200,341 $199,975 $201,704 Deferred Maintenance $938,282 $894,410 $910,510 Lease & Rental of Facilities $158,000 $335,000 $335,000 Towers Space Lease $144,000 $144,000 Interest Income $212,000 $250,000 $350,000 Safety Credit $467,235 $467,235 $467,235 Civic CenterUse of Facilities $450,000 $450,000 $450,000 Community Redevelopment Fund $348,843 $300,000 $300,000 Renewable Energy Incentive Revenue $1,700,000 $1,700,000 Final Insurance Settlement $688,655 New Beverage Contract $150,000 $150,000 All Other Local Revenues $1,075,741 $300,000 $300,000 Transfer to Athletic Program ($800,000) ($800,000) ($800,000) Transfer from General Reserve $4,200,000 Transfer from SelfInsurance Fund $600,000 Transfer from OPEBRevocable Fund $1,500,000 $2,000,000 Prior Years LPS Lease Deposit Adjustment $600,000 Contribute to Special Ed ($13,816,742) ($15,449,767) ($16,252,075) Transfer to Restricted Routine Maintenance ($2,500,000) ($4,000,000) ($4,000,000) Contribute to Transportation ($2,502,771) ($2,624,928) ($2,755,604) * Notes: ABX3 56 QEIA Back Fill with SFSF in 2010/11 3

7 Second Interim Assumption For 2009 / 10 General Fund Unrestricted Expenditures COLA Increase 0.00% 0.00% 0.00% Mandatory Benefits Rates: STRS 8.250% 8.250% 8.250% PERS 9.709% 9.709% 9.709% PERS Reduction 3.311% 3.311% 3.311% OASDI 6.200% 6.200% 6.200% MMC 1.450% 1.450% 1.450% Retiree Benefit % 2.700% 2.700% Workers' Comp % 3.062% 3.062% U.I % 0.720% 0.720% Step & Column Adjustments Certificated 1.5% salaries and statutory benefits $1,525,610 $1,470,625 Classified 2% salaries and statutory benefits $376,989 $337,729 Transfer Certificated to SFSF (88.1 FTEs 09/10 & FTEs 10/11) ($7,984,704) ($5,420,465) * Transfer Certificated back from SFSF $7,984,704 $5,420,465 Transfer Certificated (18.40 FTEs) to ARRA ($2,087,633) ($9,380) Transfer Certificated back from ARRA $2,087,633 $9,380 Transfer Classified back from ARRA $115,639 Transfer Classified (10.35 FTEs) to SFSF ($759,705) Transfer Classified back from SFSF $759,705 Transfer Teachers to EL & PI Restr Programs ($370,302) ($932,488) Transfer Teachers Back from EL & PI Restr Programs $370,302 $932,488 Reduce Certificated Positions 72.0 FTEs ($5,845,861) Reduce Classified Positions FTEs ($2,913,894) Savings from Not Filling Vacant for HR Director (1.0 FTE) ($194,876) Savings from Not Filling Vacant Testing Coord. (0.6 FTEG/F) ($84,187) Reduce Classified Managers (1.0 FTEs General Fd) ($156,267) H & W Rate and Other Benefits Increase $3,076,411 $2,950,995 4

8 Second Interim Assumption For 2009 / 10 General Fund Unrestricted Expenditures Property & Liabilities Insurance Premium $1,198,489 $1,258,413 $1,321,334 Project Utilities Rate increase by 5% $5,096,131 $5,350,938 $5,355,985 Project Gas Savings with Pool Covers ($250,000) ($250,000) Election Cost for Board of Trustees $0 $300,000 $200,000 Project Communication Rate increase by 5% $1,625,440 $1,706,712 $1,582,048 Project Savings from VOIP Contract ($200,000) ($200,000) Indirect Cost Projection ($4,387,709) ($3,692,779) ($2,723,198) ROC/P Passthrough Transfers $1,147,205 $0 $0 Contribution to Child Nutrition Fund $0 $0 $0 OPEB Debt Repayment $1,832,593 $1,865,341 $1,906,017 * Notes: Include ABX3 56 QEIA Back Fill with SFSF 5

9 Second Interim Assumption For 2009 / 10 General Fund Restricted Revenues Description 2009/ / /12 Special Ed: Revenue Limit: Project P2 ADA 1, , , Revenue Limit before adjustment 7,644,344 7,968,930 7,938,636 COLA Factor 4.25% or $ % or <$28> 1.80% or $ Total COLA 324,585 (30,295) 142,894 Deficit Factor % % % Total Deficit (1,462,697) (1,457,136) (1,483,364) Onetime Basis Adjustment ($ / ADA) (273,549) Ongoing Admin Cost Reduction ($231 / ADA) (249,930) (249,930) Total Projected Special Ed Revenue Limit 6,232,683 6,231,568 6,348,235 Federal Local Assistant Program 4,501,705 4,501,705 4,501,705 Federal ARRA/IDEA Program 3,866, ,889 0 SELPA Revenues 2,666,552 2,384,853 2,670,970 State Mental Health Program 71,268 71,268 71,268 Other State Program 8,774 8,774 8,774 All Other Local Revenues 300, , ,000 Contribution from Unrestricted General Fund 13,816,742 15,449,767 16,252,075 Categorical Programs: All Program Projections include carryover or deferred if applicable Federal Revenues Title I 3,951,020 3,752,000 3,602,000 ARRA 2,408,774 10,132 Migrant Education 269, , ,884 NCLB Program Improv Dist Inverv 76,813 ARRA State Fiscal Stabilization Fund 5,647,601 2,422,070 Transitional Partnership 394, , ,949 Voc Ed & Appl Tech II 551, , ,084 Perkins (Post Secondary) 123,059 Title IV Drug Free School 85,143 70,700 70,700 Prof Staff Development (Imprv Teach Quality) 899,370 1,121, ,699 Principal Training 15, NCLB EETT 27,031 27,031 27,031 Title V Innovative Ed Strategies 10,802 10,802 10,802 Title III Immigrant Ed 116, , ,125 Title III LEP 477, , ,130 6

10 Second Interim Assumption For 2009 / 10 General Fund Restricted Revenues Description 2009/ / /12 Refugee Assistance (RECAP) 304, , ,900 Medi Cal Reimbursement 129,668 80,000 80,000 ROTC 532, , ,849 Small Learning Community 605, , ,257 Teaching American History 83, , ,838 State Income COLA for Other State Programs If applicable 4.46% 0.38% 1.80% Workability 481, , ,902 CSIS 7,286 State Lottery Restricted 368, , ,224 CA Health Science 41,230 CPA Academy CTE Initiative 123, , ,651 CPA Academy Green & Clean 168, , ,374 EIA 2,650,794 2,640,721 2,688,254 CPA Partnership Academies 577, , ,612 Home to School Transportation 224, , ,953 Sp Ed Transportation 1,345,088 1,339,977 1,364,096 Local Income Interest Income 11,702 11,702 11,702 Transportation Fees 253, , ,000 ROC/P Satellite 200, , ,000 All Other Local Income 4,393,596 4,000,000 4,000,000 All Other Sources Contribution to Athletic from General Fund 800, , ,000 Contribution to Restricted Routine Maintenance 5,000,000 4,200,000 4,000,000 Contribution to Transportation from General Fund 2,502,771 2,624,928 2,755,604 7

11 Second Interim Assumption For 2009 / 10 General Fund Restricted Expenditures Description 2009/ / /12 COLA Increase 0.00% 0.00% 0.00% Mandatory Benefits Rates: STRS 8.250% 8.250% 8.250% PERS 9.709% 9.709% 9.709% PERS Reduction 3.311% 3.311% 3.311% OASDI 6.200% 6.200% 6.200% MMC 1.450% 1.450% 1.450% Retiree Benefit % 2.700% 2.700% Workers' Comp % 3.062% 3.062% U.I % 0.720% 0.720% Special Ed: Step & Column Adjustments Certificated 1.5% salaries and statutory benefits 213, ,944 Classified 2% salaries and statutory benefits 108, ,372 Reduce Classified Positions FTEs (1,321,145) Payoff Special Ed bus lease with ARRAIDEA Fund 596,975 Purchase 7 Special Need Buses with ARRAIDEA Fund 552,581 ARRAIDEA Pays 9.0 Certificated FTEs 778,941 ARRAIDEA Pays 22.0 Certificated FTEs 1,811,061 ARRAIDEA Pays 2.0 Coordinator FTEs 295,506 ARRAIDEA Pays Classified FTEs 406,652 Health & Welfare & Other Benefits Rates Increase 668, ,849 Project NonPublic School & other Services 2,957,386 2,957,386 2,957,386 Indirect Cost 2,073,996 1,840,774 1,316,811 8

12 Second Interim Assumption For 2009 / 10 General Fund Restricted Expenditures Description 2009/ / /12 Categorical Programs: Certificated 1.5% salaries and statutory benefits 186, ,330 Classified 2% salaries and statutory benefits 162, ,167 Reduce Certificated Positions 1.20 FTEs (133,429) Savings from Not Filling Testing Coordinator 0.40 FTE (56,446) Transfer Certificated ( FTEs) to SFSF 7,984,704 5,420,465 Transfer Certificated back to Unrestricted Fr SFSF (7,984,704) (5,420,465) Transfer Certificated (18.40 FTEs) to ARRA 2,087,633 9,380 Transfer Certificated back to Unrestricted Fr ARRA (2,087,633) (9,380) Transfer Teachers to EL & PI Restricted Programs 370, ,488 Transfer Teachers EL & PI back to Unrestricted (370,302) (932,488) Reduce Certificated Extra Time (233,239) Transfer Certificated (2.0 FTEs) to Voc Ed Perkins Program 170,536 Transfer Classified Manager from CNS to SFSF 100,836 Transfer Classified Manager back to CNS (100,836) Reduce Classified Position 5.75 FTEs (415,593) Reduce Classified Manager 0.50 FTE (62,354) Transfer Classified ( 8.85 FTEs) to SFSF 759,705 Transfer Classified back to Unrestricted (759,705) Transfer Classified (2.00 FTEs) to ARRA 115,639 Transfer Classified back to Unrestricted (115,639) Health & Welfare Rate Increase 427, ,149 Indirect Cost 1,764,692 1,322, ,625 9

13 Budget Reconciliation General FundUnrestricted 10

14 Second Interim Reconciliation For 2009 / 10 General Fund Unrestricted 2009/ / /12 Second Interim Projection Projection Revenues Project P2 ADA 23, , , Increase/ (Decrease) in ADA (31.53) (20.00) $129,481 ($232,229) ($146,747) Revenue Limit COLA 4.25% or $ % or <$28> 1.8% or $ ($666,096) $3,139,240 Revenue Limit Deficit % % % Increase/(Decrease) from prior projection ($22,451) $165,658 ($550,968) Onetime Reduction $ / ADA $68,955 $5,949,178 Ongoing Admin Cost Reduction to ADA Basis $231 / ADA ($5,495,289) $4,620 Misc. Adjustments Prior Year Revenue Limit Adjustment $0 ($219,607) Beginning Teacher Incentive ($7,165) ($1,958) $9,239 Increase / (Decrease) in Unemployment Insurance $114,758 $469,816 (Increase)/Decrease COE Sp Ed ADA Transfer ($81,957) $6,292 ($29,690) (Increase)/Decrease District Sp Ed ADA Transfer ($103,719) $1,115 ($116,667) Total Revenue Limit Increase / (Decrease) $97,902 ($23,120) $2,309,027 Lottery $111 / ADA $111 / ADA $ / ADA Increase / (Decrease) $38,520 ($41,860) $13,712 Class Size Reduction ($159,660) $147,838 $5,523 Hourly Remedial and Core Programs ($3,442) ($8,001) $37,753 TIIG Tier III Flex State Revenues ($30,274) $142,857 Other Tier III Flex State Revenues ($141,991) $388,220 $22,293 Tier III Flex Programs Reporting below: * * Cal Safe ($3,113) $14,688 * ROC/PFund directly instead of Passthru East Side ($1,616,534) ($1,147,205) * School Safety ($559,761) $556,899 $13,504 * Counseling (1802) ($1,333,575) $1,328,301 $24,887 * GATE ($610) $2,877 * Pupil Retention ($2,068) $9,759 * Professional DevelopmentBlk Grant ($2,772) $13,081 * School & Library Improvement Blk Grant ($1,872) $8,834 CAHSEE (Transfer from Restricted Resource) ($2,888) $13,629 11

15 Second Interim Reconciliation For 2009 / 10 General Fund Unrestricted 2009/ / /12 Second Interim Projection Projection Other State Grant ($366) $1,729 Instructional Materials (Transfer from Restricted Resource) ($5,323) $25,117 Deferred Maintenance (Transfer from Restricted Resource) $40,460 ($43,872) $16,099 Lease & Rental Income (Calero Utilities) $55,577 $321,000 Interest Income ($188,000) $38,000 $100,000 Community Redevelopment ($48,843) All Other Local Income $621,243 $62,914 ($688,655) Renewable Energy Incentive Revenues $1,700,000 Prior Years LPS Lease Deposit Adjustment $600,000 ($600,000) Transfer from General Reserve $4,200,000 ($4,200,000) Transfer from SelfInsurance Fund $600,000 ($600,000) Transfer from OPEBRevocable Fund $1,500,000 $500,000 (Increase)/Decrease contribution to Special Ed $203,781 ($1,633,025) ($802,308) (Increase)/Decrease contribution to Restricted Routine Maint ($1,500,000) (Increase)/Decrease contribution to Transportation $2,091 ($122,157) ($130,676) Total Increase/(Decrease) Income ($2,943,389) $6,825,804 ($3,746,270) 12

16 Second Interim Reconciliation For 2009 / 10 General Fund Unrestricted 2009/ / /12 Second Interim Projection Projection Expenditures Step & Column Adjustments Certificated 1.5% salaries and statutory benefits $1,525,610 $1,470,625 Classified 2% salaries and statutory benefits $376,989 $337,942 Mandatory Benefits Rates: STRS 8.250% 8.250% 8.250% PERS 9.709% 9.709% 9.709% PERS Reduction 3.311% 3.311% 3.311% OASDI 6.200% 6.200% 6.200% MMC 1.450% 1.450% 1.450% Retiree Benefit % 2.700% 2.700% Workers' Comp % 3.062% 3.062% U.I % 0.720% 0.720% COLA Increase 0.00% 0.00% 0.00% Increase/(Decrease) from prior projection $0 $0 $0 Reduce teachers FTEs due to enrollment changes (1.00 fte) (1.00 fte) ($85,268) ($87,150) Classified 9.0 FTEs Adjust Open Position Projection ($239,119) Transfer Certificated (7.50 FTEs) to SFSF ($609,368) Transfer Certificated back from SFSF $2,564,240 $5,420,465 Transfer Certificated (18.40 FTEs) to ARRA ($239,280) Transfer Certificated back from ARRA $2,078,253 $9,380 Transfer Classified back from ARRA $115,639 Transfer Classified back from SFSF $759,705 Transfer Certificated (2.0 FTEs) to Restr Perkins Program ($170,536) Transfer Teachers to EL & PI Restr Programs ($370,302) ($562,186) $562,186 Adjust Summer School Projection ($300,000) Reduce Certificated Positions 72.0 FTEs ($5,845,861) Reduce Classified Positions 43.0 FTEs ($2,913,894) Savings from Not Filling HR Director (1.0 FTE) ($194,876) 13

17 Second Interim Reconciliation For 2009 / 10 General Fund Unrestricted 2009/ / /12 Second Interim Projection Projection Savings from Not Filling Testing Coordinator (0.6 FTE in G/F) ($84,187) Reduce Classified Managers (1.0 FTEs in General Fd) ($156,267) Other Benefit Adjustment $49,993 $234,864 H & W & Retiree Health Benefit Rate Increase by 12% $2,626,812 $2,716,131 UI Tax Rate Increase from 0.3% to 0.72% $399,606 Project Property & Liabilities Insurance Premium 5% Increase $59,924 $62,921 Project Utilities Rate increase by 5% $ 254,807 $255,047 Project Gas Savings with Pool Covers ($250,000) (Decrease) / Increase Election Cost for Board of Trustees $300,000 ($100,000) Project Communication Rate increase by 5% $ 81,272 $75,336 Project Savings from VOIP Contract ($200,000) (Decrease) / Increase Direct Cost Transfer $10,000 Transfer to Increase Communication $60,772 Decrease ROC/P Passthrough Transfers ($1,616,534) ($1,147,205) Decrease /( Increase) Indirect Cost ($100,000) $694,930 $969,581 Increase/(Decrease) OPEB Debt Repayment $32,748 $40,676 Total Increase/(Decrease) Expense ($3,403,831) $310,247 $11,968,004 14

18 General Fund 2009/

19 EAST SIDE UNION HIGH SCHOOL DISTRICT General Fund Revenue and Expenditure Summary 09/10 Adopted Budget 09/10 First Interim 09/10 Second Interim Categories Unrestricted Restricted Combined Unrestricted Restricted Combined Unrestricted Restricted Combined Revenues Revenue Limit $145,748,967 $6,920,122 $152,669,089 $130,354,626 $6,128,964 $136,483,590 $130,452,528 $6,232,683 $136,685,211 Federal $0 $11,685,694 $11,685,694 $0 $23,126,685 $23,126,685 $0 $25,080,655 $25,080,655 Other State $22,512,270 $7,844,319 $30,356,589 $25,343,554 $6,035,528 $31,379,082 $21,607,571 $6,077,836 $27,685,407 Local $1,469,658 $8,388,122 $9,857,780 $2,222,999 $8,220,463 $10,443,462 $2,711,819 $7,826,283 $10,538,102 Contrib to Special Ed. & Other Transfer ($19,189,804) $22,087,626 $2,897,822 ($19,825,385) $22,325,385 $2,500,000 ($19,619,513) $22,119,513 $2,500,000 Total Revenues $150,541,091 $56,925,883 $207,466,974 $138,095,794 $65,837,025 $203,932,818 $135,152,405 $67,336,970 $202,489,375 Expenditures Certificated Salaries $88,928,219 $19,749,987 $108,678,206 $82,592,223 $26,463,070 $109,055,293 $81,417,368 $27,069,360 $108,486,728 Classified Salaries $14,743,542 $11,747,988 $26,491,530 $15,025,073 $12,419,523 $27,444,596 $14,845,499 $12,366,921 $27,212,420 Employee Benefits $35,553,886 $13,081,882 $48,635,768 $34,133,077 $16,293,557 $50,426,634 $33,729,437 $16,455,189 $50,184,626 Books & Supplies $1,794,851 $3,524,818 $5,319,669 $1,704,293 $3,778,048 $5,482,341 $1,704,293 $4,088,708 $5,793,001 Operation & Contracted Services $10,034,857 $5,212,172 $15,247,029 $11,228,842 $5,669,257 $16,898,099 $11,299,614 $6,504,147 $17,803,761 Capital Outlay $0 $205,639 $205,639 $0 $758,283 $758,283 $0 $1,149,556 $1,149,556 Other Outgo $3,271,369 $40,000 $3,311,369 $3,164,539 $163,059 $3,327,598 $1,548,005 $160,977 $1,708,982 Direct Support/Indirect Costs ($3,914,347) $3,404,575 ($509,772) ($4,287,709) $3,757,927 ($529,782) ($4,387,709) $3,838,688 ($549,021) Total Expenditures $150,412,377 $56,967,061 $207,379,438 $143,560,338 $69,302,724 $212,863,062 $140,156,507 $71,633,546 $211,790,053 Other Sources/Uses $2,032,593 $0 $2,032,593 $1,832,593 $0 $1,832,593 $1,832,593 $0 $1,832,593 $0 $0 $0 Total General Fund Expenditures $152,444,970 $56,967,061 $209,412,031 $145,392,931 $69,302,724 $214,695,655 $141,989,100 $71,633,546 $213,622,646 Net Increase/Decrease to Fund Balance ($1,903,878) ($41,178) ($1,945,056) ($7,297,137) ($3,465,699) ($10,762,837) ($6,836,695) ($4,296,576) ($11,133,271) Beginning Balance $2,148,814 $10,052,894 $12,201,708 $7,332,873 $8,913,960 $16,246,833 $7,332,873 $8,913,960 $16,246,833 Prior Year Stores Adjustment Audit Adjustment $0 $0 $0 Ending Balance Before Reserve $244,936 $10,011,716 $10,256,652 $35,735 $5,448,261 $5,483,996 $496,178 $4,617,384 $5,113,562 Revolving Cash $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 Stores $233,891 $233,891 $180,829 $180,829 $180,829 $180,829 Ending Balance with Reserve $481,327 $10,011,716 $10,493,043 $219,064 $5,448,261 $5,667,325 $679,507 $4,617,384 $5,296,891 Carryovers $0 $0 $0 $0 $0 $0 Net Ending Balance $481,327 $10,011,716 $10,493,043 $219,064 $5,448,261 $5,667,325 $679,507 $4,617,384 $5,296,891 General Reserve $7,518,496 $7,518,496 $7,344,356 $7,344,356 $7,335,819 $7,335,819 Ending Balance plus Gen Reserve $7,999,823 $10,011,716 $18,011,540 $7,563,421 $5,448,261 $13,011,682 $8,015,326 $4,617,384 $12,632, :20 PM General Fund 2nd Interim

20 General Fund Revenue and Expenditure Details 09/10 Adopted Budget 09/10 First Interim 09/10 Second Interim Categories Unrestricted Restricted Combined Unrestricted Restricted Combined Unrestricted Restricted Combined REVENUES REVENUE LIMIT SOURCES 8011 State Aid Current Year $ 67,399,679 $ $ 67,399,679 $ 50,977,872 $ $ 50,977,872 $ 54,035,804 $ $ 54,035, State Aid Prior Year $ $ $ 219,607 $ $ 219,607 $ 219,607 $ $ 219, Property Relief Homeowner $ 661,480 $ $ 661,480 $ 661,480 $ $ 661,480 $ 616,937 $ $ 616, Other Subventions/In Lieu of Tax $ $ $ $ $ $ $ $ $ 8030 Trailer Coach Fees $ $ $ $ $ $ $ $ 8041 Secured Roll & Comm Redevelopment $ 74,675,126 $ $ 74,675,126 $ 74,675,126 $ $ 74,675,126 $ 68,614,229 $ $ 68,614, Unsecured Roll $ 6,898,112 $ $ 6,898,112 $ 6,898,112 $ $ 6,898,112 $ 6,306,554 $ $ 6,306, Prior Year Taxes $ $ $ $ $ $ $ $ 8044 Supplemental Taxes $ 4,305,700 $ $ 4,305,700 $ 4,305,700 $ $ 4,305,700 $ 2,240,000 $ $ 2,240, Education Resource Fund $ 5,262,790 $ $ 5,262,790 $ 5,262,790 $ $ 5,262,790 $ 10,613,737 $ $ 10,613, Community Redevelop Fund $ 119,073 $ $ 119,073 $ 266,400 $ $ 266,400 $ 266,400 $ $ 266, Spec Ed ADA Transfer $ (6,920,122) $ 6,920,122 $ $ (6,128,964) $ 6,128,964 $ $ (6,232,683) $ 6,232,683 $ 8092 PERS Reduction Transfer $ 671,113 $ $ 671,113 $ 628,882 $ $ 628,882 $ 673,613 $ $ 673, Transfer In Lieu of Tax to Charter Schools $ (7,323,984) $ $ (7,323,984) $ (7,412,379) $ $ (7,412,379) $ (6,901,670) $ $ (6,901,670) TOTAL REVENUE LIMIT SOURCES $ 145,748,967 $ 6,920,122 $ 152,669,089 $ 130,354,626 $ 6,128,964 $ 136,483,590 $ 130,452,528 $ 6,232,683 $ 136,685,211 FEDERAL REVENUES 8290 Title I $ $ 3,286,526 $ 3,286,526 $ $ 3,203,667 $ 3,203,667 $ $ 3,951,020 $ 3,951, ARRA Title I $ $ $ $ 2,339,920 $ 2,339,920 $ $ 2,408,774 $ 2,408, Migrant Education $ $ 250,007 $ 250,007 $ $ 250,007 $ 250,007 $ $ 269,884 $ 269, NCLBProgram Impr Dist Interv $ $ $ $ $ 76,813 $ 76,813 $ $ 76,813 $ 76, Special Ed. (PL 94142) $ $ 4,317,786 $ 4,317,786 $ $ 4,317,786 $ 4,317,786 $ $ 4,501,705 $ 4,501, ARRA IDEA B $ $ $ $ $ 3,313,340 $ 3,313,340 $ $ 3,866,406 $ 3,866, ARRA State Fiscal Stabilization Fund $ $ $ $ $ 5,647,601 $ 5,647,601 $ $ 5,647,601 $ 5,647, Transitional Partnership $ $ 394,949 $ 394,949 $ $ 394,949 $ 394,949 $ $ 394,949 $ 394, Voc Ed & Appl Tech IIC $ $ 566,520 $ 566,520 $ $ 551,084 $ 551,084 $ $ 551,084 $ 551, Perkins $ $ $ $ $ 123,059 $ 123,059 $ $ 123,059 $ 123, Title IV Drug Free School $ $ 75,246 $ 75,246 $ $ 45,728 $ 45,728 $ $ 85,143 $ 85, Prof Staff Develpmnt (Impr Tea Qual) $ $ 926,205 $ 926,205 $ $ 775,842 $ 775,842 $ $ 899,370 $ 899, Principal Training $ $ $ $ $ 15,483 $ 15,483 $ $ 15,483 $ 15, NCLBEETT $ $ 29,199 $ 29,199 $ $ 27,031 $ 27,031 $ $ 27,031 $ 27, Title V Innovatiove Ed Strat $ $ $ $ $ 10,802 $ 10,802 $ $ 10,802 $ 10, Title III Immigrant Ed $ $ 102,125 $ 102,125 $ $ 116,745 $ 116,745 $ $ 116,745 $ 116, Title III LEP $ $ 480,130 $ 480,130 $ $ 381,769 $ 381,769 $ $ 477,511 $ 477, Refugee Assistance (RECAP) $ $ 164,900 $ 164,900 $ $ 304,941 $ 304,941 $ $ 304,993 $ 304, Medi Cal Reimbursement $ $ 59,000 $ 59,000 $ $ 115,511 $ 115,511 $ $ 129,668 $ 129, ROTC $ $ 517,937 $ 517,937 $ $ 532,849 $ 532,849 $ $ 532,849 $ 532, Teach American Histrory $ $ $ $ $ $ $ $ $ 8290 Physical Fitness $ $ $ $ $ $ $ $ $ 8290 Small Learning Community $ $ 515,164 $ 515,164 $ $ 512,247 $ 512,247 $ $ 605,956 $ 605, All Other Federal Revenue $ $ $ $ $ 69,511 $ 69,511 $ $ 83,809 $ 83,809 TOTAL FEDERAL REVENUES $ $ 11,685,694 $ 11,685,694 $ $ 23,126,685 $ 23,126,685 $ $ 25,080,655 $ 25,080,655 17

21 General Fund Revenue and Expenditure Details 09/10 Adopted Budget 09/10 First Interim 09/10 Second Interim Categories Unrestricted Restricted Combined Unrestricted Restricted Combined Unrestricted Restricted Combined OTHER STATE REVENUES 8590 Workability $ $ 481,902 $ 481,902 $ $ 481,902 $ 481,902 $ $ 481,902 $ 481, CSIS $ $ $ $ $ 7,286 $ 7,286 $ $ 7,286 $ 7, Cal Safe $ $ $ $ 819,127 $ $ 819,127 $ 819,127 $ $ 819, Class Size Reduction $ 273,698 $ $ 273,698 $ 318,678 $ $ 318,678 $ 159,018 $ $ 159, Paraprofessional Training $ $ $ $ $ $ $ $ $ 8590 National Board Cert $ $ $ $ $ $ $ $ $ 8590 Teacher Recruitment & Student Serv $ $ $ $ $ $ $ $ $ 8590 English Tutoring Program $ $ $ $ $ $ $ $ $ 8560 State Lottery Revenue $ 3,005,974 $ 315,696 $ 3,321,670 $ 3,047,404 $ 363,767 $ 3,411,171 $ 3,085,924 $ 368,365 $ 3,454, Core Academic & Hourly Supplement $ 2,724,274 $ $ 2,724,274 $ 2,108,849 $ $ 2,108,849 $ 2,105,407 $ $ 2,105, ROC/P Entitlement $ $ $ $ 2,763,739 $ $ 2,763,739 $ 1,147,205 $ $ 1,147, CA Health Science $ $ 49,999 $ 49,999 $ $ 93,267 $ 93,267 $ $ 41,230 $ 41, CPA Acad CTE Initiative $ $ $ $ $ 123,900 $ 123,900 $ $ 123,900 $ 123, CPA Acad Green & Clean $ $ $ $ $ 168,000 $ 168,000 $ $ 168,000 $ 168, School Safety $ $ $ $ 753,109 $ $ 753,109 $ 193,348 $ $ 193, TUPE $ $ $ $ $ $ $ $ $ 8590 Arts & Music Block Grant $ $ $ $ $ $ $ 203,989 $ $ 203, CAHSEE $ $ 759,875 $ 759,875 $ 760,051 $ $ 760,051 $ 760,051 $ $ 760, Counseling (1802) $ $ $ $ 1,387,866 $ $ 1,387,866 $ 54,291 $ $ 54, EIA $ $ 2,274,178 $ 2,274,178 $ $ 2,563,539 $ 2,563,539 $ $ 2,650,794 $ 2,650, GATE $ $ $ $ 160,466 $ $ 160,466 $ 160,466 $ $ 160, Instructional Materials Realignment $ $ 1,404,869 $ 1,404,869 $ 1,400,700 $ $ 1,400,700 $ 1,400,700 $ $ 1,400, Supplementary Mat'l ELL $ $ $ $ $ $ $ $ $ 8590 Partnership Academies $ $ 519,304 $ 519,304 $ $ 574,961 $ 574,961 $ $ 577,452 $ 577, Home to School Transportation $ $ 280,415 $ 280,415 $ $ 224,776 $ 224,776 $ $ 224,777 $ 224, Special Ed. Transportation $ $ 1,678,039 $ 1,678,039 $ $ 1,345,088 $ 1,345,088 $ $ 1,345,088 $ 1,345, PAR $ $ $ $ $ $ $ $ $ 8590 Adv Placement Challenge Grant $ $ $ $ $ $ $ $ $ 8590 Staff Develop HS Coach Training $ $ $ $ $ $ $ $ $ 8590 IB Staff Dev & Start Up $ $ $ $ $ $ $ $ $ 8590 Math & Reading Training $ $ $ $ $ $ $ $ $ 8590 RDBlind $ $ $ $ $ $ $ $ $ 8590 Administrator Training $ $ $ $ $ $ $ $ $ 8590 Supplementary Program $ $ $ $ $ $ $ $ $ 8590 SB th Grade Counseling $ $ $ $ $ $ $ $ $ 8590 Pupil Retention (Continuation) $ $ $ $ 544,247 $ $ 544,247 $ 544,247 $ $ 544, Professional Development Block Grnt $ $ $ $ 729,468 $ $ 729,468 $ 729,468 $ $ 729, TIIG VIP $ 8,032,304 $ $ 8,032,304 $ 7,966,777 $ $ 7,966,777 $ 7,966,777 $ $ 7,966, School & Library Improvement Blk Grant $ $ $ $ 492,644 $ $ 492,644 $ 492,644 $ $ 492, Tier III Flex Programs $ 8,275,680 $ $ 8,275,680 $ 992,266 $ $ 992,266 $ 646,286 $ $ 646, Other State Grant $ 96,433 $ 80,042 $ 176,475 $ 96,433 $ 89,042 $ 185,475 $ 96,433 $ 89,042 $ 185, Deferred Maintenance $ $ $ $ 897,822 $ $ 897,822 $ 938,282 $ $ 938, Mandated Cost Settlement $ 103,908 $ $ 103,908 $ 103,908 $ $ 103,908 $ 103,908 $ $ 103,908 TOTAL OTHER STATE REVENUES $ 22,512,270 $ 7,844,319 $ 30,356,589 $ 25,343,554 $ 6,035,528 $ 31,379,082 $ 21,607,571 $ 6,077,836 $ 27,685,407 18

22 General Fund Revenue and Expenditure Details 09/10 Adopted Budget 09/10 First Interim 09/10 Second Interim Categories Unrestricted Restricted Combined Unrestricted Restricted Combined Unrestricted Restricted Combined OTHER LOCAL REVENUES 8650 Lease & Rental Income $ 102,423 $ $ 102,423 $ 102,423 $ $ 102,423 $ 158,000 $ $ 158, Interest $ 400,000 $ 82,410 $ 482,410 $ 400,000 $ 40,500 $ 440,500 $ 212,000 $ 11,702 $ 223, Safety Credit Prog. $ 467,235 $ $ 467,235 $ 467,235 $ $ 467,235 $ 467,235 $ $ 467, Transportation Fees $ $ 300,000 $ 300,000 $ 289,449 $ 289,449 $ 253,800 $ 253, Use of Facilities $ 350,000 $ $ 350,000 $ 450,000 $ $ 450,000 $ 450,000 $ $ 450, ROP/C Satellite $ $ 610,000 $ 610,000 $ 405,000 $ 405,000 $ 200,633 $ 200, Community Redevelopment Fund $ 50,000 $ $ 50,000 $ 348,843 $ $ 348,843 $ 348,843 $ $ 348, All Other Local Income $ 100,000 $ 4,320,701 $ 4,420,701 $ 454,498 $ 4,531,926 $ 4,986,424 $ 1,075,741 $ 4,693,596 $ 5,769, InterDistrict Tuition $ $ $ $ $ $ $ $ $ 8792 Tsfr of Apportionments fr Cnty Office $ $ 3,075,011 $ 3,075,011 $ $ 2,953,588 $ 2,953,588 $ $ 2,666,552 $ 2,666,552 TOTAL OTHER LOCAL REVENUES $ 1,469,658 $ 8,388,122 $ 9,857,780 $ 2,222,999 $ 8,220,463 $ 10,443,462 $ 2,711,819 $ 7,826,283 $ 10,538,102 ALL OTHER SOURCES/USES 8983 Transfer to Athletic Restr $ (800,000) $ 800,000 $ $ (800,000) $ 800,000 $ $ (800,000) $ 800,000 $ 8919 Transfer from General Reserve $ $ $ $ $ $ $ $ $ 8982 Contribution to Spec. Ed. $ (15,518,462) $ 15,518,462 $ $ (14,020,523) $ 14,020,523 $ $ (13,816,742) $ 13,816,742 $ 8980 Contribution to Restr. Fund (Rest Maint) $ (3,000,000) $ 5,000,000 $ 2,000,000 $ (2,500,000) $ 5,000,000 $ 2,500,000 $ (2,500,000) $ 5,000,000 $ 2,500, Contribution to Restr. Fund (Transportation) $ (2,200,033) $ 2,200,033 $ $ (2,504,862) $ 2,504,862 $ $ (2,502,771) $ 2,502,771 $ 8995 Contribution to Other Restr. Fund $ $ $ $ $ $ $ $ $ 8997 Transfer from CAT Flex Carryover $ 26,000 $ (26,000) $ $ $ $ $ $ $ 8919 Transfer from Other Fund $ 2,302,691 $ (1,404,869) $ 897,822 $ $ $ $ $ $ TOTAL OTHER SOURCES/USES $ (19,189,804) $ 22,087,626 $ 2,897,822 $ (19,825,385) $ 22,325,385 $ 2,500,000 $ (19,619,513) $ 22,119,513 $ 2,500,000 TOTAL INCOME EXCL OF BEG BALANCE $ 150,541,091 $ 56,925,883 $ 207,466,974 $ 138,095,794 $ 65,837,025 $ 203,932,818 $ 135,152,405 $ 67,336,970 $ 202,489,375 19

23 General Fund Revenue and Expenditure Details 09/10 Adopted Budget 09/10 First Interim 09/10 Second Interim Categories Unrestricted Restricted Combined Unrestricted Restricted Combined Unrestricted Restricted Combined EXPENDITURES CERTIFICATED SALARIES 1100 Teachers' Salaries $ 75,847,822 $ 11,066,126 $ 86,913,948 $ 71,526,079 $ 14,535,643 $ 86,061,722 $ 70,364,892 $ 15,118,335 $ 85,483, Certificated Pupil Support Salaries $ 3,264,227 $ 1,458,650 $ 4,722,877 $ 2,706,500 $ 3,186,911 $ 5,893,411 $ 2,732,766 $ 3,137,623 $ 5,870, Certificated Supv. & Administrators Salaries $ 5,327,387 $ 599,993 $ 5,927,380 $ 5,239,078 $ 809,112 $ 6,048,190 $ 5,322,615 $ 777,843 $ 6,100, Coordinator $ $ $ $ $ $ $ $ $ 1900 Other Certificated Salaries $ 4,488,783 $ 6,625,218 $ 11,114,001 $ 3,120,566 $ 7,931,404 $ 11,051,970 $ 2,997,095 $ 8,035,559 $ 11,032,654 TOTAL CERTIFICATED SALARIES $ 88,928,219 $ 19,749,987 $ 108,678,206 $ 82,592,223 $ 26,463,070 $ 109,055,293 $ 81,417,368 $ 27,069,360 $ 108,486,728 CLASSIFIED SALARIES 2100 Instructional Aides Salaries $ 21,797 $ 4,936,869 $ 4,958,666 $ 82,733 $ 5,286,263 $ 5,368,996 $ 82,773 $ 5,184,095 $ 5,266, CLassified Support Salaries $ 4,584,152 $ 4,026,279 $ 8,610,431 $ 4,486,208 $ 3,877,555 $ 8,363,763 $ 4,432,325 $ 3,845,155 $ 8,277, Classified Supv. & Administrators Salaries $ 1,174,833 $ 363,255 $ 1,538,088 $ 1,271,889 $ 387,378 $ 1,659,267 $ 1,271,889 $ 336,153 $ 1,608, Clerical & office Salaries $ 7,166,788 $ 1,015,243 $ 8,182,031 $ 7,338,124 $ 1,493,379 $ 8,831,503 $ 7,294,839 $ 1,480,780 $ 8,775, Clerical NonBargaining Unit $ 341,887 $ 8,024 $ 349,911 $ 306,682 $ 8,024 $ 314,706 $ 306,683 $ 8,024 $ 314, Other Classified Salaries $ 1,454,085 $ 1,398,318 $ 2,852,403 $ 1,539,437 $ 1,366,924 $ 2,906,361 $ 1,456,990 $ 1,512,714 $ 2,969,704 TOTAL CLASSIFIED SALARIES $ 14,743,542 $ 11,747,988 $ 26,491,530 $ 15,025,073 $ 12,419,523 $ 27,444,596 $ 14,845,499 $ 12,366,921 $ 27,212,420 EMPLOYEE BENEFITS 3100 State Teachers' Retire. Sys. $ 7,208,013 $ 1,629,079 $ 8,837,092 $ 6,616,570 $ 2,090,643 $ 8,707,213 $ 6,520,691 $ 2,188,260 $ 8,708, Public Employees' Retire. Sys. $ 1,158,538 $ 964,424 $ 2,122,962 $ 1,286,617 $ 1,170,567 $ 2,457,184 $ 1,526,807 $ 1,124,423 $ 2,651, OASDI/MC $ 2,399,756 $ 1,114,723 $ 3,514,479 $ 2,205,587 $ 1,353,212 $ 3,558,799 $ 2,161,923 $ 1,337,859 $ 3,499, Health & Welfare $ 18,190,810 $ 7,297,080 $ 25,487,890 $ 17,673,704 $ 9,071,380 $ 26,745,084 $ 17,463,972 $ 9,199,820 $ 26,663, State Unemployment Ins. $ 312,822 $ 91,909 $ 404,731 $ 290,644 $ 116,453 $ 407,097 $ 287,151 $ 118,305 $ 405, Workers' Compensation $ 3,211,292 $ 1,029,104 $ 4,240,396 $ 2,990,626 $ 1,188,541 $ 4,179,167 $ 2,947,021 $ 1,211,667 $ 4,158, Retirees Benefits $ 2,579,401 $ 704,049 $ 3,283,450 $ 2,587,443 $ 971,175 $ 3,558,618 $ 2,585,196 $ 980,730 $ 3,565, PERS Reduction $ 493,254 $ 251,514 $ 744,768 $ 481,886 $ 331,586 $ 813,472 $ 236,676 $ 294,125 $ 530, Other Benefits $ $ $ $ $ $ TOTAL EMPLOYEE BENEFITS $ 35,553,886 $ 13,081,882 $ 48,635,768 $ 34,133,077 $ 16,293,557 $ 50,426,634 $ 33,729,437 $ 16,455,189 $ 50,184,626 BOOKS AND SUPPLIES 4100 Textbooks & Core Curriculum Materials $ $ 20,000 $ 20,000 $ $ 709,000 $ 709,000 $ $ 678,664 $ 678, Books & Reference Materials $ 6,000 $ 21,645 $ 27,645 $ 6,000 $ 85,329 $ 91,329 $ 6,000 $ 96,579 $ 102, Materials and Supplies $ 1,459,263 $ 3,181,119 $ 4,640,382 $ 1,478,460 $ 2,441,967 $ 3,920,427 $ 1,478,460 $ 2,551,149 $ 4,029, Noncapital Equipment $ 329,588 $ 302,054 $ 631,642 $ 219,833 $ 541,752 $ 761,585 $ 219,833 $ 762,316 $ 982,149 TOTAL BOOKS AND SUPPLIES $ 1,794,851 $ 3,524,818 $ 5,319,669 $ 1,704,293 $ 3,778,048 $ 5,482,341 $ 1,704,293 $ 4,088,708 $ 5,793,001 OPERATION & CONTRACTED SERVICES 5100 SubAgreements $ 850,000 $ 2,460,000 $ 3,310,000 $ 850,000 $ 2,560,000 $ 3,410,000 $ 350,000 $ 2,560,000 $ 2,910, Travel and Conference $ 135,300 $ 143,134 $ 278,434 $ 116,103 $ 226,096 $ 342,199 $ 116,103 $ 260,756 $ 376, Dues & Membership $ 275,002 $ 121,850 $ 396,852 $ 299,679 $ 139,546 $ 439,225 $ 299,679 $ 141,365 $ 441, Insurance $ 1,300,141 $ $ 1,300,141 $ 1,198,489 $ $ 1,198,489 $ 1,198,489 $ $ 1,198, Operation & Housekeeping Services $ 3,986,088 $ 65,000 $ 4,051,088 $ 5,096,131 $ 65,000 $ 5,161,131 $ 5,096,131 $ 65,000 $ 5,161, Rentals, Leases, and Repairs $ 1,074,010 $ 256,537 $ 1,330,547 $ 1,042,491 $ 262,297 $ 1,304,788 $ 1,042,491 $ 681,745 $ 1,724, Direct Costs Transfers $ 36,243 $ 4,468 $ 40,711 $ 36,562 $ 12,344 $ 48,906 $ 46,562 $ (23,495) $ 23, Prof./Consult. Serv. & Operating Exp. $ 966,167 $ 2,146,766 $ 3,112,933 $ 1,024,719 $ 2,387,274 $ 3,411,993 $ 1,524,719 $ 2,803,576 $ 4,328, Communications $ 1,411,906 $ 14,417 $ 1,426,323 $ 1,564,668 $ 16,700 $ 1,581,368 $ 1,625,440 $ 15,200 $ 1,640,640 TOTAL OPERATION & CONTRACTED SVS $ 10,034,857 $ 5,212,172 $ 15,247,029 $ 11,228,842 $ 5,669,257 $ 16,898,099 $ 11,299,614 $ 6,504,147 $ 17,803,761 20

24 General Fund Revenue and Expenditure Details 09/10 Adopted Budget 09/10 First Interim 09/10 Second Interim Categories Unrestricted Restricted Combined Unrestricted Restricted Combined Unrestricted Restricted Combined CAPITAL OUTLAY 6100 Sites & Improve. of Sites $ $ $ $ $ $ 6200 Bldg. & Improve. of Bldgs. $ $ $ $ $ $ $ $ $ 6300 Libraries $ $ $ $ $ $ $ $ $ 6400 Capital Equipment $ $ 205,639 $ 205,639 $ $ 758,283 $ 758,283 $ $ 1,149,556 $ 1,149,556 TOTAL CAPITAL OUTLAY $ $ 205,639 $ 205,639 $ $ 758,283 $ 758,283 $ $ 1,149,556 $ 1,149,556 OTHER OUTGO 7100 Tuition $ 400,800 $ 15,000 $ 415,800 $ 400,800 $ 15,000 $ 415,800 $ 400,800 $ 15,000 $ 415, Other Transfers Out $ 2,870,569 $ 25,000 $ 2,895,569 $ 2,763,739 $ 148,059 $ 2,911,798 $ 1,147,205 $ 145,977 $ 1,293,182 TOTAL OTHER OUTGO $ 3,271,369 $ 40,000 $ 3,311,369 $ 3,164,539 $ 163,059 $ 3,327,598 $ 1,548,005 $ 160,977 $ 1,708,982 DIRECT SUPPORT/INDIRECT COSTS 7300 Direct Support/Indirect Costs $ (3,914,347) $ 3,404,575 $ (509,772) $ (4,287,709) $ 3,757,927 $ (529,782) $ (4,387,709) $ 3,838,688 $ (549,021) TOTAL SUPPORT/INDIRECT COSTS $ (3,914,347) $ 3,404,575 $ (509,772) $ (4,287,709) $ 3,757,927 $ (529,782) $ (4,387,709) $ 3,838,688 $ (549,021) OTHER FINANCING SOURCES/USES 7611 Tsfr to Child Development $ $ $ $ $ $ $ $ $ 7613 Tsfr to 3% Reserve $ $ $ $ $ $ $ $ $ 7616 Tsfr to Cafeteria Fund $ $ $ $ $ $ $ $ $ 7619 Tsfr to Deferred Maintenance $ $ $ $ $ $ $ $ $ 7619 Other Auth. Interfund Tsfr $ 200,000 $ $ 200,000 $ $ $ $ $ $ 7438 OPEB Debt Service Cost $ 1,832,593 $ $ 1,832,593 $ 1,832,593 $ $ 1,832,593 $ 1,832,593 $ $ 1,832,593 Estimated Savings $ $ $ $ $ $ $ $ $ TOTAL OTHER FINANCING SOURCES/USES $ 2,032,593 $ $ 2,032,593 $ 1,832,593 $ $ 1,832,593 $ 1,832,593 $ $ 1,832,593 TOTAL EXP. & OUTGO BEFORE RESERVE $ 152,444,970 $ 56,967,061 $ 209,412,031 $ 145,392,931 $ 69,302,724 $ 214,695,655 $ 141,989,100 $ 71,633,546 $ 213,622,646 21

25 General Fund 2010/11 and 2011/12 22

26 EAST SIDE UNION HIGH SCHOOL DISTRICT General Fund Revenue and Expenditure Summary Categories 10/11 Projection 11/12 Projection Unrestricted Restricted Combined Unrestricted Restricted Combined Revenues Revenue Limit Federal Other State Local Contrib to Special Ed. & Other Transfer Total Revenues Expenditures Certificated Salaries Classified Salaries Employee Benefits Books & Supplies Operation & Contracted Services Capital Outlay Other Outgo Direct Support/Indirect Costs Total Expenditures Other Sources/Uses $130,429,408 $6,231,568 $136,660,976 $132,738,435 $6,348,235 $139,086,670 $0 $16,332,814 $16,332,814 $0 $12,615,953 $12,615,953 $22,738,606 $5,995,981 $28,734,587 $23,104,949 $6,094,109 $29,199,058 $4,784,890 $7,401,555 $12,186,445 $4,196,235 $7,687,672 $11,883,907 ($15,974,695) $23,074,695 $7,100,000 ($21,807,679) $23,807,679 $2,000,000 $141,978,209 $59,036,613 $201,014,822 $138,231,940 $56,553,648 $194,785,588 $81,342,559 $24,107,143 $105,449,702 $87,041,278 $19,910,669 $106,951,947 $13,810,051 $10,930,803 $24,740,854 $14,076,252 $11,149,419 $25,225,671 $35,323,465 $15,527,668 $50,851,133 $40,022,989 $14,711,924 $54,734,912 $1,704,293 $3,508,172 $5,212,465 $1,704,293 $3,170,086 $4,874,379 $11,545,617 $5,986,717 $17,532,334 $11,838,920 $5,746,921 $17,585,841 $0 $0 $0 $0 $0 $0 $400,800 $40,000 $440,800 $400,800 $40,000 $440,800 ($3,692,779) $3,163,017 ($529,762) ($2,723,198) $2,193,436 ($529,762) $140,434,006 $63,263,520 $203,697,526 $152,361,334 $56,922,455 $209,283,789 $1,865,341 $0 $1,865,341 $1,906,017 $0 $1,906,017 Total General Fund Expenditures Net Increase/Decrease to Fund Balance Beginning Balance Prior Year Stores Adjustment Audit Adjustment Ending Balance Before Reserve Revolving Cash Stores Ending Balance with Reserve Carryovers Net Ending Balance General Reserve Ending Balance plus Gen Reserve $142,299,347 $63,263,520 $205,562,867 $154,267,351 $56,922,455 $211,189,806 ($321,138) ($4,226,907) ($4,548,045) ($16,035,410) ($368,807) ($16,404,218) $496,178 $4,617,384 $5,113,562 $175,040 $390,477 $565,517 $0 $0 $175,040 $390,477 $565,517 ($15,860,370) $21,669 ($15,838,701) $2,500 $2,500 $2,500 $2,500 $180,829 $180,829 $180,829 $180,829 $358,369 $390,477 $748,846 ($15,677,041) $21,669 ($15,655,372) $0 $0 $0 $0 $358,369 $390,477 $748,846 ($15,677,041) $21,669 ($15,655,372) $3,267,864 $3,267,864 $3,333,221 $3,333,221 $3,626,233 $390,477 $4,016,711 ($12,343,820) $21,669 ($12,322,150) 23 3:20 PM General Fund 2nd Interim

27 General Fund Revenue and Expenditure Details 10/11 Projection 11/12 Projection Categories Unrestricted Restricted Combined Unrestricted Restricted Combined REVENUES REVENUE LIMIT SOURCES 8011 State Aid Current Year 8019 State Aid Prior Year 8021 Property Relief Homeowner 8029 Other Subventions/In Lieu of Tax 8030 Trailer Coach Fees 8041 Secured Roll & Comm Redevelopment 8042 Unsecured Roll 8043 Prior Year Taxes 8044 Supplemental Taxes 8045 Education Resource Fund 8047 Community Redevelop Fund 8091 Spec Ed ADA Transfer 8092 PERS Reduction Transfer $ 54,231,176 $ $ 616,937 $ $ 68,614,229 $ 6,306,554 $ 2,240,000 $ 10,613,737 $ 266,400 $ (6,231,568) $ 673,613 $ $ $ $ $ $ $ $ $ $ $ $ 6,231,568 $ $ 54,231,176 $ $ 616,937 $ $ $ 68,614,229 $ 6,306,554 $ $ 2,240,000 $ 10,613,737 $ 266,400 $ $ 673,613 $ 56,656,870 $ 616,937 $ $ $ 68,614,229 $ 6,306,554 $ $ 2,240,000 $ 10,613,737 $ 266,400 $ (6,348,235) $ 673,613 $ $ $ $ $ $ $ $ $ $ $ $ 6,348,235 $ $ 56,656,870 $ $ 616,937 $ $ $ 68,614,229 $ 6,306,554 $ $ 2,240,000 $ 10,613,737 $ 266,400 $ $ 673, Transfer In Lieu of Tax to Charter Schools $ (6,901,670) $ $ (6,901,670) $ (6,901,670) $ $ (6,901,670) $ TOTAL REVENUE LIMIT SOURCES $ 130,429,408 $ 6,231,568 $ 136,660,976 $ 132,738,435 $ 6,348,235 $ 139,086,670 FEDERAL REVENUES 8290 Title I 8290 ARRA Title I 8290 Migrant Education 8290 NCLBProgram Impr Dist Interv 8181 Special Ed. (PL 94142) 8181 ARRA IDEA B 8290 ARRA State Fiscal Stabilization Fund 8290 Transitional Partnership 8290 Voc Ed & Appl Tech IIC 8290 Perkins 8290 Title IV Drug Free School 8290 Prof Staff Develpmnt (Impr Tea Qual) 8290 Principal Training 8290 NCLBEETT 8290 Title V Innovatiove Ed Strat 8290 Title III Immigrant Ed 8290 Title III LEP 8290 Refugee Assistance (RECAP) 8290 Medi Cal Reimbursement 8290 ROTC 8290 Teach American Histrory 8290 Physical Fitness 8290 Small Learning Community 8290 All Other Federal Revenue TOTAL FEDERAL REVENUES $ $ 3,752,000 $ 3,752,000 $ $ 3,602,000 $ 3,602,000 $ $ 10,132 $ 10,132 $ $ $ $ $ 269,884 $ 269,884 $ $ 269,884 $ 269,884 $ $ $ $ $ $ $ $ 4,501,705 $ 4,501,705 $ $ 4,501,705 $ 4,501,705 $ $ 817,889 $ 817,889 $ $ $ $ $ 2,422,070 $ 2,422,070 $ $ $ $ $ 394,949 $ 394,949 $ $ 394,949 $ 394,949 $ $ 551,084 $ 551,084 $ $ 551,084 $ 551,084 $ $ $ $ $ $ $ $ 70,700 $ 70,700 $ $ 70,700 $ 70,700 $ $ 1,121,469 $ 1,121,469 $ $ 974,699 $ 974,699 $ $ $ $ $ $ $ $ 27,031 $ 27,031 $ $ 27,031 $ 27,031 $ $ 10,802 $ 10,802 $ $ 10,802 $ 10,802 $ $ 102,125 $ 102,125 $ $ 102,125 $ 102,125 $ $ 580,130 $ 580,130 $ $ 480,130 $ 480,130 $ $ 164,900 $ 164,900 $ $ 164,900 $ 164,900 $ $ 80,000 $ 80,000 $ $ 80,000 $ 80,000 $ $ 532,849 $ 532,849 $ $ 532,849 $ 532,849 $ $ $ $ $ $ $ $ $ $ $ $ $ $ 591,257 $ 591,257 $ $ 521,257 $ 521,257 $ $ 331,838 $ 331,838 $ $ 331,838 $ 331,838 $ $ 16,332,814 $ 16,332,814 $ $ 12,615,953 $ 12,615,953 24

28 General Fund Revenue and Expenditure Details Categories OTHER STATE REVENUES 8590 Workability 8590 CSIS 8590 Cal Safe 8435 Class Size Reduction 8590 Paraprofessional Training 8590 National Board Cert 8590 Teacher Recruitment & Student Serv 8590 English Tutoring Program 8560 State Lottery Revenue 8590 Core Academic & Hourly Supplement 8590 ROC/P Entitlement 8590 CA Health Science 8590 CPA Acad CTE Initiative 8590 CPA Acad Green & Clean 8590 School Safety 8590 TUPE 8590 Arts & Music Block Grant 8590 CAHSEE 8590 Counseling (1802) 8311 EIA 8590 GATE 8590 Instructional Materials Realignment 8590 Supplementary Mat'l ELL 8590 Partnership Academies 8311 Home to School Transportation 8311 Special Ed. Transportation 8590 PAR 8590 Adv Placement Challenge Grant 8590 Staff Develop HS Coach Training 8590 IB Staff Dev & Start Up 8590 Math & Reading Training 8590 RDBlind 8590 Administrator Training 8590 Supplementary Program 8590 SB th Grade Counseling 8590 Pupil Retention (Continuation) 8590 Professional Development Block Grnt 8590 TIIG VIP 8590 School & Library Improvement Blk Grant 8590 Tier III Flex Programs 8590 Other State Grant 8590 Deferred Maintenance 8590 Mandated Cost Settlement TOTAL OTHER STATE REVENUES 10/11 Projection 11/12 Projection Unrestricted Restricted Combined Unrestricted Restricted Combined $ $ 481,902 $ 481,902 $ $ 481,902 $ 481,902 $ $ $ $ $ $ $ 816,014 $ $ 816,014 $ 830,703 $ $ 830,703 $ 306,856 $ $ 306,856 $ 312,379 $ $ 312,379 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 3,044,064 $ 363,368 $ 3,407,432 $ 3,057,776 $ 370,224 $ 3,428,000 $ 2,097,406 $ $ 2,097,406 $ 2,135,160 $ $ 2,135,160 $ $ $ $ $ $ $ $ $ $ $ $ $ $ 123,429 $ 123,429 $ $ 125,651 $ 125,651 $ $ 167,362 $ 167,362 $ $ 170,374 $ 170,374 $ 750,247 $ $ 750,247 $ 763,752 $ $ 763,752 $ $ $ $ $ $ $ 347,225 $ $ 347,225 $ 353,475 $ $ 353,475 $ 757,163 $ $ 757,163 $ 770,792 $ $ 770,792 $ 1,382,592 $ $ 1,382,592 $ 1,407,479 $ $ 1,407,479 $ $ 2,640,721 $ 2,640,721 $ $ 2,688,254 $ 2,688,254 $ 159,856 $ $ 159,856 $ 162,734 $ $ 162,734 $ 1,395,377 $ $ 1,395,377 $ 1,420,494 $ $ 1,420,494 $ $ $ $ $ $ $ $ 575,258 $ 575,258 $ $ 585,612 $ 585,612 $ $ 223,923 $ 223,923 $ $ 227,953 $ 227,953 $ $ 1,339,977 $ 1,339,977 $ $ 1,364,096 $ 1,364,096 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 542,179 $ $ 542,179 $ 551,938 $ $ 551,938 $ 726,696 $ $ 726,696 $ 739,777 $ $ 739,777 $ 7,936,503 $ $ 7,936,503 $ 8,079,360 $ $ 8,079,360 $ 490,772 $ $ 490,772 $ 499,606 $ $ 499,606 $ 891,270 $ $ 891,270 $ 907,313 $ $ 907,313 $ 96,067 $ 80,042 $ 176,109 $ 97,796 $ 80,042 $ 177,838 $ 894,410 $ $ 894,410 $ 910,510 $ $ 910,510 $ 103,908 $ $ 103,908 $ 103,908 $ $ 103,908 $ 22,738,606 $ 5,995,981 $ 28,734,587 $ 23,104,949 $ 6,094,109 $ 29,199,058 25

29 Categories OTHER LOCAL REVENUES 8650 Lease & Rental Income 8660 Interest 8677 Safety Credit Prog Transportation Fees 8689 Use of Facilities 8699 ROP/C Satellite 8625 Community Redevelopment Fund 8699 All Other Local Income 8710 InterDistrict Tuition 8792 Tsfr of Apportionments fr Cnty Office TOTAL OTHER LOCAL REVENUES ALL OTHER SOURCES/USES 8983 Transfer to Athletic Restr 8919 Transfer from General Reserve 8982 Contribution to Spec. Ed Contribution to Restr. Fund (Rest Maint) 8981 Contribution to Restr. Fund (Transportatio 8995 Contribution to Other Restr. Fund 8997 Transfer from CAT Flex Carryover 8919 Transfer from Other Fund East Side Union High School District General Fund Revenue and Expenditure Details 10/11 Projection 11/12 Projection Unrestricted Restricted Combined Unrestricted Restricted Combined $ 479,000 $ $ 479,000 $ 479,000 $ $ 479,000 $ 250,000 $ 11,702 $ 261,702 $ 350,000 $ 11,702 $ 361,702 $ 467,235 $ $ 467,235 $ 467,235 $ $ 467,235 $ $ 300,000 $ 300,000 $ $ 300,000 $ 300,000 $ 450,000 $ $ 450,000 $ 450,000 $ $ 450,000 $ $ 405,000 $ 405,000 $ $ 405,000 $ 405,000 $ 300,000 $ $ 300,000 $ 300,000 $ $ 300,000 $ 2,838,655 $ 4,300,000 $ 7,138,655 $ 2,150,000 $ 4,300,000 $ 6,450,000 $ $ $ $ $ $ $ $ 2,384,853 $ 2,384,853 $ $ 2,670,970 $ 2,670,970 $ 4,784,890 $ 7,401,555 $ 12,186,445 $ 4,196,235 $ 7,687,672 $ 11,883,907 $ (800,000) $ 800,000 $ $ (800,000) $ 800,000 $ $ 4,200,000 $ $ 4,200,000 $ $ $ $ (15,449,767) $ 15,449,767 $ $ (16,252,075) $ 16,252,075 $ $ (4,000,000) $ 4,200,000 $ 200,000 $ (4,000,000) $ 4,000,000 $ $ (2,624,928) $ 2,624,928 $ $ (2,755,604) $ 2,755,604 $ $ $ $ $ $ $ $ $ $ $ $ $ $ 2,700,000 $ $ 2,700,000 $ 2,000,000 $ $ 2,000,000 TOTAL OTHER SOURCES/USES TOTAL INCOME EXCL OF BEG BALANCE $ (15,974,695) $ 23,074,695 $ 7,100,000 $ (21,807,679) $ 23,807,679 $ 2,000,000 $ 141,978,209 $ 59,036,613 $ 201,014,822 $ 138,231,940 $ 56,553,648 $ 194,785,588 26

30 General Fund Revenue and Expenditure Details 10/11 Projection 11/12 Projection Categories Unrestricted Restricted Combined Unrestricted Restricted Combined EXPENDITURES CERTIFICATED SALARIES 1100 Teachers' Salaries 1200 Certificated Pupil Support Salaries $ 71,240,000 $ 1,292,890 $ 15,043,309 $ 2,036,531 $ 86,283,309 $ 3,329,421 $ 76,791,681 $ 1,312,284 $ 10,710,877 $ 2,067,078 $ 87,502,558 $ 3,379, Certificated Supv. & Administrators Salarie$ 5,292,618 $ 635,958 $ 5,928,577 $ 5,372,008 $ 645,498 $ 6,017, Coordinator 1900 Other Certificated Salaries $ $ 3,517,050 $ $ 6,391,345 $ $ 9,908,395 $ $ 3,565,306 $ $ 6,487,216 $ $ 10,052,521 TOTAL CERTIFICATED SALARIES CLASSIFIED SALARIES 2100 Instructional Aides Salaries 2200 CLassified Support Salaries 2300 Classified Supv. & Administrators Salaries 2400 Clerical & office Salaries 2500 Clerical NonBargaining Unit 2900 Other Classified Salaries $ 81,342,559 $ 24,107,143 $ 105,449,702 $ 87,041,278 $ 19,910,669 $ 106,951,947 $ 84,428 $ 4,516,942 $ 4,601,371 $ 86,117 $ 4,607,281 $ 4,693,398 $ 3,978,881 $ 3,765,454 $ 7,744,335 $ 4,058,458 $ 3,840,764 $ 7,899,222 $ 1,185,906 $ 228,861 $ 1,414,767 $ 1,209,624 $ 233,439 $ 1,443,063 $ 6,744,562 $ 896,495 $ 7,641,057 $ 6,879,453 $ 914,425 $ 7,793,878 $ 312,817 $ 8,184 $ 321,001 $ 319,073 $ 8,348 $ 327,421 $ 1,503,458 $ 1,514,865 $ 3,018,323 $ 1,523,527 $ 1,545,163 $ 3,068,689 TOTAL CLASSIFIED SALARIES EMPLOYEE BENEFITS 3100 State Teachers' Retire. Sys Public Employees' Retire. Sys OASDI/MC 3400 Health & Welfare 3500 State Unemployment Ins Workers' Compensation 3700 Retirees Benefits 3800 PERS Reduction 3900 Other Benefits TOTAL EMPLOYEE BENEFITS BOOKS AND SUPPLIES 4100 Textbooks & Core Curriculum Materials 4200 Books & Reference Materials 4300 Materials and Supplies 4400 Noncapital Equipment $ 13,810,051 $ 10,930,803 $ 24,740,854 $ 14,076,252 $ 11,149,419 $ 25,225,671 $ 6,523,673 $ 1,920,254 $ 8,443,928 $ 7,015,527 $ 1,573,017 $ 8,588,544 $ 1,188,905 $ 905,881 $ 2,094,786 $ 1,212,863 $ 924,193 $ 2,137,056 $ 2,084,926 $ 1,236,317 $ 3,321,242 $ 2,190,734 $ 1,203,528 $ 3,394,262 $ 18,594,105 $ 9,009,470 $ 27,603,575 $ 22,090,127 $ 8,808,315 $ 30,898,443 $ 685,099 $ 252,273 $ 937,372 $ 728,046 $ 223,633 $ 951,679 $ 2,913,954 $ 1,073,020 $ 3,986,974 $ 3,096,623 $ 951,198 $ 4,047,821 $ 2,895,420 $ 841,456 $ 3,736,875 $ 3,242,870 $ 733,229 $ 3,976,099 $ 437,385 $ 288,996 $ 726,381 $ 446,199 $ 294,811 $ 741,010 $ $ $ $ $ $ $ 35,323,465 $ 15,527,668 $ 50,851,133 $ 40,022,989 $ 14,711,924 $ 54,734,912 $ $ 363,368 $ 363,368 $ $ 363,368 $ 363,368 $ 6,000 $ 96,579 $ 102,579 $ 6,000 $ 96,579 $ 102,579 $ 1,478,460 $ 2,432,619 $ 3,911,079 $ 1,478,460 $ 2,094,533 $ 3,572,993 $ 219,833 $ 615,606 $ 835,439 $ 219,833 $ 615,606 $ 835,439 TOTAL BOOKS AND SUPPLIES OPERATION & CONTRACTED SERVICE 5100 SubAgreements 5200 Travel and Conference 5300 Dues & Membership 5400 Insurance 5500 Operation & Housekeeping Services 5600 Rentals, Leases, and Repairs 5700 Direct Costs Transfers 5800 Prof./Consult. Serv. & Operating Exp Communications $ 1,704,293 $ 350,000 $ 116,103 $ 299,679 $ 1,258,413 $ 5,100,938 $ 1,042,491 $ 46,562 $ 1,824,719 $ 1,506,712 $ 3,508,172 $ 2,560,000 $ 233,214 $ 111,766 $ $ 64,753 $ 666,187 $ (23,495) $ 2,359,092 $ 15,200 $ 5,212,465 $ 2,910,000 $ 349,317 $ 411,445 $ 1,258,413 $ 5,165,691 $ 1,708,678 $ 23,067 $ 4,183,811 $ 1,521,912 $ 1,704,293 $ 350,000 $ 116,103 $ 299,679 $ 1,321,334 $ 5,355,984 $ 1,042,491 $ 46,562 $ 1,724,719 $ 1,582,048 $ 3,170,086 $ 2,560,000 $ 233,214 $ 111,766 $ $ 64,753 $ 452,391 $ (49,495) $ 2,359,092 $ 15,200 $ 4,874,379 $ 2,910,000 $ 349,317 $ 411,445 $ 1,321,334 $ 5,420,737 $ 1,494,882 $ (2,933) $ 4,083,811 $ 1,597,248 TOTAL OPERATION & CONTRACTED SV$ 11,545,617 $ 5,986,717 $ 17,532,334 $ 11,838,920 $ 5,746,921 $ 17,585,841 27