2014-15 Second Interim Financial Report Board of Education March - - PowerPoint PPT Presentation
2014-15 Second Interim Financial Report Board of Education March 10, 2015 Presented by: Jenny Salkeld, Chief Financial Officer Agenda Second Interim Requirements Requirements Certification Current Year Overview General Fund
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Second Interim Requirements Requirements Certification Current Year Overview General Fund Other Funds Potential Risks Multi-Year Projections (MYP) Overview General Fund Unrestricted Potential Risks Summary Next Steps
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Education Code §42130 Requires Submittal of
Reflecting the District’s Budget Status as of
Update to General Fund and Cash Balances
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Based on guidance from the Department of Finance, SSC and County Office of Education
REVENUE ASSUMPTIONS
Description
2014-15 2015-16 2016-17
LCFF Funding Model Funded ADA 104,818 103,320 101,771 COLA 0.85% 1.58% 2.17% Funding Gap 29.15% 32.19% 23.71% Grade Span Adjustment (GSA) $(8.0) Mil Federal : Impact Aid $8.0 Mil $8.0 Mil $8.0 Mil Other State Mandated Cost Reimbursement $3.8 Mil $ 3.7 Mil $ 3.7 Mil Mandated Cost Reimbursement (one-time) $7.1 Mil Lottery (GFU- $128; GFR-$34.00) $162/ADA $162/ADA $162/ADA Local : Interest 0.36% 0.36% 0.36% Transfers In Redevelopment Agency (RDA) $10.3 Mil $10.3 Mil $10.3 Mil Sale of Property $30.0 Mil Vision $1.4 Mil Retiree $0.4 Mil $0.4 Mil $0.4 Mil
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*Subject to change based on negotiations
EXPENSE ASSUMPTIONS
Description
2014-15 2015-16 2016-17
Salaries Step and Column: Cert / Class 1.79% / .65% 2.06% / .73% 2.06% / .73% Restoration: Cert Non-Mgmt / Cert Mgmt / Class* 5% / 2% / 0% 0% / 0% / 0% 0% / 0% / 0% Reinstate Furlough Days: Cert/Class* .54% / 0% 0% / 0% 0% / 0% STRS 8.88% 10.73% 12.58% PERS 11.77% 12.60% 15.00% Health & Welfare Premiums 7.00% 7.00% 7.00% Materials & Supplies (Consumer Price Index- CPI) 2.10% 2.30% 2.50% Contracted Services (CPI) 2.10% 2.30% 2.50% Utilities $26.6 Mil $28.0 Mil $28.5 Mil Implemented Board Solutions/Budget Deficit $106.4 Mil $70.2 Mil $60.7 Mil Transfers Out Liability Insurance $3.5 Mil $3.5 Mil $3.5 Mil Property Insurance $3.3 Mil $3.3 Mil $3.3 Mil Child Development $5.3 Mil $5.3 Mil $5.3 Mil Retiree $0.6 Mil $0.6 Mil $0.6 Mil Contributions Special Education $186.1 Mil $190.2 Mil $196.2 Mil Restricted Routine Maintenance (RRM) $27.8 Mil $36.4 Mil $36.4 Mil Community Day School $1.8 Mil $2.0 Mil $2.1 Mil Transportation $10.1 Mil $10.2 Mil $10.3 Mil
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Pending Properties to Close Budget Solution 2014-15
Tentative January - June 2015
Property Open Escrow Due Diligence (30-day) Close of Escrow (10-day) Benchley
2015
2015
2015 Cleveland
2015
2015
2015
Budget 1st Interim 2nd Interim Transfer of land proceeds to GF: New land sales 7,308,361.00 7,308,361.00 8,821,720.00 Stevenson 8,600,000.00 13,141,414.00 13,175,898.62 Camp Elliott 2,700,000.00
3,000,000.00 2,681,767.80 2,681,767.80 Existing reserves 5,300,000.00 5,300,000.00 5,300,000.00 Total 26,908,361.00 28,431,542.80 29,979,386.42
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Fiscal Year ADA LCCF Target at Full Implementation LCFF Floor Gap Funding Allocated Annual LCFF Allocation Remaining Gap Gap Funding % 2013-14 106,109.55 $ 1,029,082,102 $ 737,048,879 $ 35,048,939 $ 772,097,818 $ 256,984,284 12.00% 2014-15 104,817.90 $ 1,029,688,031 $ 764,827,082 $ 77,206,967 $ 842,034,049 $ 187,653,982 29.15% 2015-16 103,320.41 $ 1,030,409,173 $ 832,501,610 $ 63,706,445 $ 896,208,055 $ 134,201,119 32.19% 2016-17 101,770.60 $ 1,035,847,414 $ 885,386,967 $ 35,674,172 $ 921,061,139 $ 114,786,275 23.71% 2017-18 101,770.60 $ 1,035,847,414 $ 921,061,139 $ 28,696,569 $ 949,757,708 $ 86,089,706 25.00% 2018-19 101,770.60 $ 1,035,847,414 $ 949,757,708 $ 28,696,569 $ 978,454,277 $ 57,393,138 33.33% 2019-20 101,770.60 $ 1,035,847,414 $ 978,454,277 $ 28,696,569 $ 1,007,150,846 $ 28,696,569 50.00% 2020-21 101,770.60 $ 1,035,847,414 $ 1,007,150,846 $ 28,696,569 $ 1,035,847,414 $ - 100.00%
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Description First Interim Second Interim Variance Revenues 893.4 M 893.0 M 0.4 M Expenditures (736.9) M (734.1) M (2.8) M Transfers In Property: Benchley and Cleveland 7.3 M 8.9 M (1.6)M Transfers Out ECE 3.6 M 5.3 M 1.7 M Contributions Special Education (191.8) M (186.1) M (5.6) M Total (7.8) M
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2014/15 LINE DESCRIPTION PROJECTION
1 Beginning Balance 95,981,513 $ 2 Revenues 893,029,785 3 Expenditures (734,125,825) 4 Other Sources / Uses (196,478,918) 5 Ending Balance 58,406,555 $ 7 SURPLUS/(DEFICIT) (37,574,958) $ 8 Required Reserves 9 Economic Uncertainties 24,063,000 $ 10 Unexpended Balances 12,266,692 11 School Site Ending Balances* 11,660,631 12 Stores 1,674,228 13 Prepaid Expenses 850,000 14 Revolving Cash 57,800 15 Total Required Reserve 50,572,351 $ 16 Reserve (Shortfall) / Surplus 7,834,204 $
* Includes $7M Mandates
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LCFF Implementation
Prop 98 Guarantee
Flexibility of Restricted Maintenance STRS and PERS Pension Liability Reporting Collective Bargaining Agreements Federal Sequestration
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2014/15 2015/16 2016/17 LINE DESCRIPTION PROJECTION PROJECTION PROJECTION
1 Beginning Balance $95,981,513 $58,406,555 $31,239,659 2 Revenues 893,029,785 942,486,670 966,040,845 3 Expenditures (734,125,825) (799,063,363) (815,521,826) 4 Budget Deficit Solutions 2015/16 70,159,248 35,700,000 5 Budget Deficit Solutions 2016/17 60,695,109 11 TOTAL EXPENDITURES (734,125,825) (728,904,115) (719,126,717) 4 Other Sources / Uses (196,478,918) (240,749,451) (246,971,128) 5 Ending Balance 58,406,555 $ 31,239,659 $ $31,182,659 6 SURPLUS/(DEFICIT) ($37,574,958) (27,166,896) (57,000) 7 Required Reserves 8 Economic Uncertainties $24,063,000 $24,097,000 $24,040,000 9 Unexpended Balances 12,266,692
School Site Ending Balances* 11,660,631 4,560,631 4,560,631 10 Stores 1,674,228 1,674,228 1,674,228 11 Prepaid Expenses 850,000 850,000 850,000 12 Revolving Cash 57,800 57,800 57,800 13 Total Required Reserve $50,572,351 $31,239,659 $31,182,659 14 Reserve (Shortfall) / Surplus $7,834,204 $0 $0
Multi-Year Projection involves hybrid approach to include 2015/16 deficit solutions *Includes $7M Mandates
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2014/15 2015/16 2016/17 LINE DESCRIPTION PROJECTION PROJECTION PROJECTION
1 Beginning Balance 30,635,133 $ 10,607,313 $ 19,639,388 $ 2 Revenues 210,394,780 233,471,133 223,419,962 3 Expenditures (456,269,808) (453,156,053) (470,093,223) 4 Other Sources / Uses 225,847,208 228,716,995 234,938,672 5 Ending Balance 10,607,313 $ 19,639,388 $ 17,904,799 $ 6 SURPLUS/(DEFICIT) (20,027,820) $ 9,032,075 $ (1,734,589) $ 7 Required Reserves 8 Stores
Prepaid Expenses
Total Required Reserve
11 Reserve (Shortfall) / Surplus 10,607,313 $ 19,639,388 $ 17,904,799 $
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2014/15 2015/16 2016/17 LINE DESCRIPTION PROJECTION PROJECTION PROJECTION
1 Beginning Balance 126,616,646 $ 69,013,868 $ 50,879,047 $ 2 Revenues 1,103,424,565 1,175,957,803 1,189,460,807 3 Expenditures (1,190,395,633) (1,192,060,168) (1,189,219,940) 4 Other Sources / Uses 29,368,290 (2,032,456) (2,032,456) 5 ENDING BALANCE 69,013,868 $ 50,879,047 $ 49,087,458 $ 6 SURPLUS/(DEFICIT) (57,602,778) $ (18,134,821) $ (1,791,589) $ 7 Required Reserves 8 Economic Uncertainties 24,063,000 $ 24,097,000 $ 24,040,000 $ 9 Restricted Grant Carryover 10,607,313 19,639,388 17,904,799 10 Unexpended Balances 12,266,692
School Site Ending Balances 11,660,631 4,560,631 4,560,631 12 Stores 1,674,228 1,674,228 1,674,228 13 Prepaid Expenses 850,000 850,000 850,000 14 Revolving Cash 57,800 57,800 57,800 15 Total Required Reserve 61,179,664 $ 50,879,047 $ 49,087,458 $ 16 Reserve (Shortfall) / Surplus 7,834,204 $
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Description Amount (in millions) Mandated Cost Reimbursement $19.2 Grant Development $9.0 Increase HS Enrollment $3.10 Concentrated Efforts with Unduplicated Count $1.60 Central Office $8.0 Strategic Staffing-Position Review $3.0 Program Adjustments $26.3 Total Solutions $70.2
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2015-16 Deficit Projection First Interim Compared to Second Interim
2015-16 2015-16 Line Description First Interim Second Interim Difference % Change
1 Beginning Balance 50,528,351 $ 58,406,555 $ 7,878,204 $ 15.59% 2 Restatements
3 Total Beginning Balance 50,528,351 58,406,555 7,878,204 15.59% 4 Revenues 920,669,364 942,486,670 21,817,306 2.37% 5 Expenditures (781,455,660) (799,063,363) (17,607,703) 2.25% Board Solutions 81,360,944 70,159,248 (11,201,696) 6 Other Sources / Uses (240,529,340) (240,749,451) (220,111) 0.09% 7 Ending Balance 30,573,659 $ 31,239,659 $ 666,000 $ 2.18% 8 Required Reserves 9 Economic Uncertainties 23,431,000 $ 24,097,000 $ 666,000 $ 2.84% 10 School Site Carry Over 4,560,631 4,560,631 0.00% 11 Stores 1,674,228 1,674,228
12 Prepaid Expenses 850,000 850,000
13 Revolving Cash 57,800 57,800
14 Total Required Reserve 30,573,659 31,239,659 666,000 2.18% 15 Reserve (Shortfall) / Surplus
Multi-Year Projection involves hybrid approach to include 2015/16 deficit solutions
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Fund
Fund Description Beginning Balance Revenue Expenses Trans In/ (Trans Out) Ending Balance 01 General Fund 126,616,646 $ 1,103,424,565 $ (1,190,395,633) $ 29,368,290 $ 69,013,868 $ 11 Adult Education 225,753 648,600 (802,659)
12 Child Development 15,273 18,898,487 (25,877,127) 6,978,640 15,273 13 Cafeteria Special Revenue 2,015,167 62,992,553 (63,246,627)
14 Deferred Maintenance 180,859 640
15 Pupil Transportation Equipment 478,470 598,321 (213,023)
20 Special Reserve - Retiree Benefits 1,618,803 6,166
1,802,425 21 Building Fund 477,284,219 1,338,300 (260,941,982)
25 Capital Facilities Fund 40,116,507 30,093,932 (22,335,834) (12,000,000) 35,874,605 35 County School Facilities Fund 92,563,283 2,217,701 (10,096,875)
40 Special Reserve - Capital Projects 9,896,987 28,044,186 (2,640,969) (29,979,386) 5,320,818 51 Bond Interest & Redemption 232,399,201 158,634,438 (166,153,999)
67 Self Insurance Fund 75,734,614 24,753,691 (21,293,851) 5,455,000 84,649,454 Total 1,059,145,782 $ 1,431,651,580 $ (1,763,998,579) $
726,798,783 $
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$- $25.0 $50.0 $75.0 $100.0 $125.0 $150.0 $175.0 $200.0 $225.0
JUL AUG SEPT OCT NOV DEC JAN FEB MAR APR MAY JUN Actual $74.61 $50.83 $98.22 $95.04 $63.98 $121.04 $220.52 Projected $176.34 $159.37 $133.89 $122.19 $70.39
Millions *April and May deferrals eliminated. June deferred.
TRANs $160M
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Pursuant to San Diego County Office of Education (SDCOE) Second Interim Guidance Letter issued February 18, 2015:
(with the adequate level based in part on each LEAs unique situational assessment).
increased expenditures based on projections of future revenue growth, and/or establishing contingencies that allow expenditure plans to be changed if needed.
to have a contingency plan in place if reserve levels are not adequate to cover.
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Step Task Date 1 LCAP Community Stakeholder Input September 2014 – June 2015 2 Board Approval of Second Interim Report- BOARD ACTION March 10, 2015 3 Site Based Budgeting Due Back from School Sites March 13, 2015 4 Bond Re-Funding/Presentation/Documents April 14, 2015 5 Governor’s May Revise of the State Budget Mid-May, 2015 6 Board Approval of Third Interim Report- BOARD ACTION May 12, 2015 7 Public Hearing and Adoption of 2015-16 Budget and LCAP (First Reading) June 9, 2015 8 Board Adoption of 2015-16 Budget and LCAP- BOARD ACTION (Second Reading) June 23, 2015 9 Board Approval of TRANs Resolution June 23, 2015
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Superintendent Recommends the Board to: Approve the District’s Second Interim Financial
Report Reflecting the District’s Financial Status as of January 31, 2015
Certify the District May Not Be Able to Meet Its
Financial Obligations for 2014-15, 2015-16 or 2016-17 (Qualified Certification)
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FORM TITLE PAGE TOC Table of Contents 1 C-I Certification of Interim Report 3 01-I General Fund General Fund (FD01) - Unrestricted 6 General Fund (FD01) - Restricted 14 General Fund (FD01) - Unrestricted / Restricted 22 PFB Projected Fund Balances 31 Other Funds 11-I Adult Education Fund 32 12-I Child Development Fund 39 13-I Cafeteria Special Revenue Fund 46 14-I Deferred Maintenance Fund 53 15-I Pupil Transportation Equipment Fund 59 20-I Special Reserve Fund for Postemployment Benefits 65 21-I Building Fund 69 25-I Capital Facilities Fund 76 35-I County School Facilities Fund 83 40-I Special Reserve Fund for Capital Outlay Projects 90 51-I Bond Interest & Redemption 97 67-I Self Insurance Fund 102
TABLE OF CONTENTS San Diego Unified School District Second Interim Report For the Fiscal Year 2014-15 March 10, 2015
Page 1 of 150 H.1.
3-10-15
FORM TITLE PAGE
TABLE OF CONTENTS San Diego Unified School District Second Interim Report For the Fiscal Year 2014-15 March 10, 2015
Cash Projected General Fund Cashflow 2014-2015 Projected General Fund Cashflow 108 MYP-I Multi-Year Projections - General Fund MYP - General Fund (01) - Unrestricted 110 MYP - General Fund (01) - Restricted 112 MYP - General Fund (01) - Unrestricted / Restricted 114
Assumptns
Multi-Year Projection Assumptions MYP - Revenue Assumptions 116 MYP - Expense Assumptions 117 A-I Average Daily Attendence 118 01-CS-I Criteria and Standards Review - General Fund 121 TRCs SACS Technical Review Checks TRCs - Original Budget 147 TRCs - Board-Approved Budget 148 TRCs - Actuals-to-Date (YTD as of 01/31/15) 149 TRCs - Projected Totals 150
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San Diego Unified San Diego County Second Interim DISTRICT CERTIFICATION OF INTERIM REPORT For the Fiscal Year 2014-15 37 68338 0000000 Form CI California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: ci (Rev 05/21/2014) Page 1 of 3 Printed: 3/5/2015 5:16 PM
NOTICE OF CRITERIA AND STANDARDS REVIEW. This interim report was based upon and reviewed using the state-adopted Criteria and Standards. (Pursuant to Education Code (EC) sections 33129 and 42130) Signed: Date:
District Superintendent or Designee
NOTICE OF INTERIM REVIEW. All action shall be taken on this report during a regular or authorized special meeting of the governing board. To the County Superintendent of Schools: This interim report and certification of financial condition are hereby filed by the governing board
Meeting Date: March 10, 2015 Signed:
President of the Governing Board
CERTIFICATION OF FINANCIAL CONDITION POSITIVE CERTIFICATION As President of the Governing Board of this school district, I certify that based upon current projections this district will meet its financial obligations for the current fiscal year and subsequent two fiscal years. X QUALIFIED CERTIFICATION As President of the Governing Board of this school district, I certify that based upon current projections this district may not meet its financial obligations for the current fiscal year or two subsequent fiscal years. NEGATIVE CERTIFICATION As President of the Governing Board of this school district, I certify that based upon current projections this district will be unable to meet its financial obligations for the remainder of the current fiscal year or for the subsequent fiscal year. Contact person for additional information on the interim report: Name: Cristen Owens Telephone: (619) 260-5465 Title: Director of Budget Development E-mail: cowens1@sandi.net
Criteria and Standards Review Summary
The following summary is automatically completed based on data provided in the Criteria and Standards Review form (Form 01CSI). Criteria and standards that are "Not Met," and supplemental information and additional fiscal indicators that are "Yes," may indicate areas of potential concern, which could affect the interim report certification, and should be carefully reviewed. CRITERIA AND STANDARDS Met Not Met 1 Average Daily Attendance Funded ADA for any of the current or two subsequent fiscal years has not changed by more than two percent since first interim. X
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San Diego Unified San Diego County Second Interim DISTRICT CERTIFICATION OF INTERIM REPORT For the Fiscal Year 2014-15 37 68338 0000000 Form CI California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: ci (Rev 05/21/2014) Page 2 of 3 Printed: 3/5/2015 5:16 PM
CRITERIA AND STANDARDS (continued) Met Not Met 2 Enrollment Projected enrollment for any of the current or two subsequent fiscal years has not changed by more than two percent since first interim. X 3 ADA to Enrollment Projected second period (P-2) ADA to enrollment ratio for the current and two subsequent fiscal years is consistent with historical ratios. X 4 Local Control Funding Formula (LCFF) Projected LCFF for any of the current or two subsequent fiscal years has not changed by more than two percent since first interim. X 5 Salaries and Benefits Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures has not changed by more than the standard for the current and two subsequent fiscal years. X 6a Other Revenues Projected operating revenues (federal, other state, other local) for the current and two subsequent fiscal years have not changed by more than five percent since first interim. X 6b Other Expenditures Projected operating expenditures (books and supplies, services and
have not changed by more than five percent since first interim. X 7a Deferred Maintenance AB 97 (Chapter 47, Statutes of 2013) eliminated the Deferred Maintenance program under the Local Control Funding Formula. This section has been inactivated. 7b Ongoing and Major Maintenance Account If applicable, changes occurring since first interim meet the required contribution to the ongoing and major maintenance account (i.e., restricted maintenance account). X 8 Deficit Spending Unrestricted deficit spending, if any, has not exceeded the standard in any of the current or two subsequent fiscal years. X 9a Fund Balance Projected general fund balance will be positive at the end of the current and two subsequent fiscal years. X 9b Cash Balance Projected general fund cash balance will be positive at the end of the current fiscal year. X 10 Reserves Available reserves (e.g., reserve for economic uncertainties, unassigned/unappropriated amounts) meet minimum requirements for the current and two subsequent fiscal years. X SUPPLEMENTAL INFORMATION No Yes S1 Contingent Liabilities Have any known or contingent liabilities (e.g., financial or program audits, litigation, state compliance reviews) occurred since first interim that may impact the budget? X S2 Using One-time Revenues to Fund Ongoing Expenditures Are there ongoing general fund expenditures funded with one-time revenues that have changed since first interim by more than five percent? X S3 Temporary Interfund Borrowings Are there projected temporary borrowings between funds? X S4 Contingent Revenues Are any projected revenues for any of the current or two subsequent fiscal years contingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest reserves)? X S5 Contributions Have contributions from unrestricted to restricted resources, or transfers to or from the general fund to cover operating deficits, changed since first interim by more than $20,000 and more than 5% for any of the current or two subsequent fiscal years? X
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San Diego Unified San Diego County Second Interim DISTRICT CERTIFICATION OF INTERIM REPORT For the Fiscal Year 2014-15 37 68338 0000000 Form CI California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: ci (Rev 05/21/2014) Page 3 of 3 Printed: 3/5/2015 5:16 PM
SUPPLEMENTAL INFORMATION (continued) No Yes S6 Long-term Commitments Does the district have long-term (multiyear) commitments or debt agreements? X
fiscal years increased over prior year's (2013-14) annual payment? X
decrease or expire prior to the end of the commitment period, or are they one-time sources? X S7a Postemployment Benefits Other than Pensions Does the district provide postemployment benefits other than pensions (OPEB)? X
liabilities? X S7b Other Self-insurance Benefits Does the district operate any self-insurance programs (e.g., workers' compensation)? X
insurance liabilities? X S8 Status of Labor Agreements As of second interim projections, are salary and benefit negotiations still unsettled for:
X
X
X S8 Labor Agreement Budget Revisions For negotiations settled since first interim, per Government Code Section 3547.5(c), are budget revisions still needed to meet the costs
n/a
X S9 Status of Other Funds Are any funds other than the general fund projected to have a negative fund balance at the end of the current fiscal year? X ADDITIONAL FISCAL INDICATORS No Yes A1 Negative Cash Flow Do cash flow projections show that the district will end the current fiscal year with a negative cash balance in the general fund? X A2 Independent Position Control Is personnel position control independent from the payroll system? X A3 Declining Enrollment Is enrollment decreasing in both the prior and current fiscal years? X A4 New Charter Schools Impacting District Enrollment Are any new charter schools operating in district boundaries that are impacting the district's enrollment, either in the prior or current fiscal year? X A5 Salary Increases Exceed COLA Has the district entered into a bargaining agreement where any of the current 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? X A6 Uncapped Health Benefits Does the district provide uncapped (100% employer paid) health benefits for current or retired employees? X A7 Independent Financial System Is the district’s financial system independent from the county office system? X A8 Fiscal Distress Reports Does the district have any reports that indicate fiscal distress? If yes, provide copies to the COE, pursuant to EC 42127.6(a). X 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
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San Diego Unified San Diego County 2014-15 Second Interim General Fund Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 01I California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 1 Printed: 3/4/2015 9:45 AM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F)
1) LCFF Sources 8010-8099 849,768,359.00 849,768,359.00 498,399,588.16 837,904,819.44 (11,863,539.56)
2) Federal Revenue 8100-8299 9,026,551.00 9,115,000.00 1,723,896.56 9,115,000.00 0.00 0.0% 3) Other State Revenue 8300-8599 18,136,331.00 25,776,415.00 14,208,864.88 25,776,415.00 0.00 0.0% 4) Other Local Revenue 8600-8799 17,086,539.00 18,755,771.00 14,045,120.29 20,233,551.00 1,477,780.00 7.9% 5) TOTAL, REVENUES 894,017,780.00 903,415,545.00 528,377,469.89 893,029,785.44
1) Certificated Salaries 1000-1999 382,710,428.00 388,556,414.00 218,166,655.05 391,362,289.00 (2,805,875.00)
2) Classified Salaries 2000-2999 99,374,142.00 92,783,705.00 55,342,846.16 98,660,746.00 (5,877,041.00)
3) Employee Benefits 3000-3999 184,266,586.00 182,503,998.00 102,145,001.82 185,167,360.00 (2,663,362.00)
4) Books and Supplies 4000-4999 16,063,487.00 24,386,760.27 6,384,221.67 17,852,439.00 6,534,321.27 26.8% 5) Services and Other Operating Expenditures 5000-5999 45,875,966.00 45,084,154.33 23,703,505.21 47,368,207.77 (2,284,053.44)
6) Capital Outlay 6000-6999 62,376.00 457,818.00 259,744.57 426,339.00 31,479.00 6.9% 7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 (7,007,045.00) (5,496,153.40) (1,764,114.93) (6,711,555.88) 1,215,402.48
9) TOTAL, EXPENDITURES 721,345,940.00 728,276,696.20 404,237,859.55 734,125,824.89
OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 172,671,840.00 175,138,848.80 124,139,610.34 158,903,960.55
1) Interfund Transfers a) Transfers In 8900-8929 39,010,666.00 42,105,991.42 27,814,456.00 42,105,991.22 (0.20) 0.0% b) Transfers Out 7600-7629 9,895,237.00 12,737,701.00 7,459,060.54 12,737,701.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 (239,227,358.00) (237,022,358.00) (5,000.00) (225,847,207.94) 11,175,150.06
4) TOTAL, OTHER FINANCING SOURCES/USES (210,111,929.00) (207,654,067.58) 20,350,395.46 (196,478,917.72)
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San Diego Unified San Diego County 2014-15 Second Interim General Fund Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 01I California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 2 Printed: 3/4/2015 9:45 AM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F)
BALANCE (C + D4) (37,440,089.00) (32,515,218.78) 144,490,005.80 (37,574,957.17)
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 75,116,748.46 94,810,064.00 94,810,060.95 (3.05) 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 75,116,748.46 94,810,064.00 94,810,060.95 d) Other Restatements 9795 0.00 1,164,960.68 1,171,452.74 6,492.06 0.6% e) Adjusted Beginning Balance (F1c + F1d) 75,116,748.46 95,975,024.68 95,981,513.69 2) Ending Balance, June 30 (E + F1e) 37,676,659.46 63,459,805.90 58,406,556.52 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 57,800.00 57,800.00 57,800.00 Stores 9712 1,674,228.00 1,674,228.00 1,674,228.00 Prepaid Expenditures 9713 850,000.00 850,000.00 850,000.00 All Others 9719 0.00 0.00 0.00 b) Restricted 9740 0.00 0.00 0.00 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Commitments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 11,660,631.46 18,139,338.28 23,927,323.43 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 23,434,000.00 23,434,000.00 24,063,000.00 Unassigned/Unappropriated Amount 9790 0.00 19,304,439.62 7,834,205.09
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San Diego Unified San Diego County 2014-15 Second Interim General Fund Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 01I California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 3 Printed: 3/4/2015 9:45 AM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) LCFF SOURCES Principal Apportionment State Aid - Current Year 8011 291,589,164.00 291,589,164.00 158,789,435.00 283,136,639.00 (8,452,525.00)
Education Protection Account State Aid - Current Year 8012 99,771,325.00 99,771,325.00 58,260,831.00 98,274,414.00 (1,496,911.00)
State Aid - Prior Years 8019 0.00 0.00 0.00 0.00 0.00 0.0% Tax Relief Subventions Homeowners' Exemptions 8021 5,032,925.00 5,032,925.00 2,419,486.42 4,844,713.00 (188,212.00)
Timber Yield Tax 8022 0.00 0.00 0.00 0.00 0.00 0.0% Other Subventions/In-Lieu Taxes 8029 0.00 0.00 0.00 0.00 0.00 0.0% County & District Taxes Secured Roll Taxes 8041 544,798,299.00 544,798,299.00 271,110,730.13 558,468,265.00 13,669,966.00 2.5% Unsecured Roll Taxes 8042 19,061,001.00 19,061,001.00 19,791,310.73 19,861,244.00 800,243.00 4.2% Prior Years' Taxes 8043 0.00 0.00 (187,976.03) (199,674.00) (199,674.00) New Supplemental Taxes 8044 6,285,751.00 6,285,751.00 4,647,643.43 8,586,857.00 2,301,106.00 36.6% Education Revenue Augmentation Fund (ERAF) 8045 (64,567,017.00) (64,567,017.00) 0.00 (66,220,758.00) (1,653,741.00) 2.6% Community Redevelopment Funds (SB 617/699/1992) 8047 22,257,355.00 22,257,355.00 21,131,881.48 6,444,315.00 (15,813,040.00)
Penalties and Interest from Delinquent Taxes 8048 0.00 0.00 0.00 0.00 0.00 0.0% Miscellaneous Funds (EC 41604) Royalties and Bonuses 8081 0.00 0.00 0.00 0.00 0.00 0.0% Other In-Lieu Taxes 8082 0.00 0.00 0.00 0.00 0.00 0.0% Less: Non-LCFF (50%) Adjustment 8089 0.00 0.00 0.00 0.00 0.00 0.0% Subtotal, LCFF Sources 924,228,803.00 924,228,803.00 535,963,342.16 913,196,015.00 (11,032,788.00)
LCFF Transfers Unrestricted LCFF Transfers - Current Year 0000 8091 (717,126.00) (717,126.00) (234,416.00) (632,522.56) 84,603.44
All Other LCFF Transfers - Current Year All Other 8091 0.00 0.00 0.00 0.00 0.00 0.0% Transfers to Charter Schools in Lieu of Property Taxes 8096 (73,743,318.00) (73,743,318.00) (37,329,338.00) (74,658,673.00) (915,355.00) 1.2% Property Taxes Transfers 8097 0.00 0.00 0.00 0.00 0.00 0.0% LCFF/Revenue Limit Transfers - Prior Years 8099 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, LCFF SOURCES 849,768,359.00 849,768,359.00 498,399,588.16 837,904,819.44 (11,863,539.56)
FEDERAL REVENUE Maintenance and Operations 8110 8,000,000.00 8,000,000.00 1,257,404.68 8,000,000.00 0.00 0.0% Special Education Entitlement 8181 0.00 0.00 0.00 0.00 Special Education Discretionary Grants 8182 0.00 0.00 0.00 0.00 Child Nutrition Programs 8220 0.00 0.00 0.00 0.00 Forest Reserve Funds 8260 0.00 0.00 0.00 0.00 0.00 0.0% Flood Control Funds 8270 0.00 0.00 0.00 0.00 0.00 0.0% Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00 0.00 0.0% FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0% Interagency Contracts Between LEAs 8285 0.00 0.00 0.00 0.00 0.00 0.0% Pass-Through Revenues from Federal Sources 8287 0.00 0.00 0.00 0.00 NCLB: Title I, Part A, Basic Grants Low-Income and Neglected 3010 8290 NCLB: Title I, Part D, Local Delinquent Program 3025 8290 NCLB: Title II, Part A, Teacher Quality 4035 8290
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San Diego Unified San Diego County 2014-15 Second Interim General Fund Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 01I California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 4 Printed: 3/4/2015 9:45 AM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) NCLB: Title III, Immigration Education Program 4201 8290 NCLB: Title III, Limited English Proficient (LEP) Student Program 4203 8290 NCLB: Title V, Part B, Public Charter Schools Grant Program (PCSGP) 4610 8290 Other No Child Left Behind 3011-3020, 3026- 3205, 4036-4126, 5510 8290 Vocational and Applied Technology Education 3500-3699 8290 Safe and Drug Free Schools 3700-3799 8290 All Other Federal Revenue All Other 8290 1,026,551.00 1,115,000.00 466,491.88 1,115,000.00 0.00 0.0% TOTAL, FEDERAL REVENUE 9,026,551.00 9,115,000.00 1,723,896.56 9,115,000.00 0.00 0.0% OTHER STATE REVENUE Other State Apportionments ROC/P Entitlement Current Year 6355-6360 8311 Prior Years 6355-6360 8319 Special Education Master Plan Current Year 6500 8311 Prior Years 6500 8319 All Other State Apportionments - Current Year All Other 8311 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Apportionments - Prior Years All Other 8319 0.00 0.00 0.00 0.00 0.00 0.0% Child Nutrition Programs 8520 0.00 0.00 0.00 0.00 Mandated Costs Reimbursements 8550 3,765,240.00 10,894,692.00 10,184,448.00 10,894,692.00 0.00 0.0% Lottery - Unrestricted and Instructional Materials 8560 13,874,313.00 14,384,945.00 3,997,225.43 14,384,945.00 0.00 0.0% Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 Other Subventions/In-Lieu Taxes 8576 0.00 0.00 0.00 0.00 Pass-Through Revenues from State Sources 8587 0.00 0.00 0.00 0.00 0.00 0.0% School Based Coordination Program 7250 8590 After School Education and Safety (ASES) 6010 8590 Charter School Facility Grant 6030 8590 Drug/Alcohol/Tobacco Funds 6650, 6690 8590 California Clean Energy Jobs Act 6230 8590 Healthy Start 6240 8590 Specialized Secondary 7370 8590 American Indian Early Childhood Education 7210 8590 School Community Violence Prevention Grant 7391 8590 Quality Education Investment Act 7400 8590 Common Core State Standards Implementation 7405 8590 All Other State Revenue All Other 8590 496,778.00 496,778.00 27,191.45 496,778.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 18,136,331.00 25,776,415.00 14,208,864.88 25,776,415.00 0.00 0.0%
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San Diego Unified San Diego County 2014-15 Second Interim General Fund Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 01I California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 5 Printed: 3/4/2015 9:45 AM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) OTHER LOCAL REVENUE Other Local Revenue County and District Taxes Other Restricted Levies Secured Roll 8615 0.00 0.00 0.00 0.00 Unsecured Roll 8616 0.00 0.00 0.00 0.00 Prior Years' Taxes 8617 0.00 0.00 0.00 0.00 Supplemental Taxes 8618 0.00 0.00 0.00 0.00 Non-Ad Valorem Taxes Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0% Other 8622 0.00 0.00 0.00 0.00 0.00 0.0% Community Redevelopment Funds Not Subject to LCFF Deduction 8625 110,000.00 110,000.00 64,510.76 110,000.00 Penalties and Interest from Delinquent Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Sale of Publications 8632 0.00 0.00 0.00 0.00 0.00 0.0% Food Service Sales 8634 0.00 0.00 0.00 0.00 0.00 0.0% All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0% Leases and Rentals 8650 1,150,000.00 1,782,490.00 1,821,292.87 2,500,000.00 717,510.00 40.3% Interest 8660 3,750,000.00 2,850,000.00 2,149,629.43 2,850,000.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% Fees and Contracts Adult Education Fees 8671 0.00 0.00 0.00 0.00 0.00 0.0% Non-Resident Students 8672 0.00 0.00 0.00 0.00 0.00 0.0% Transportation Fees From Individuals 8675 0.00 0.00 0.00 0.00 0.00 0.0% Interagency Services 8677 3,826,245.00 3,960,420.00 4,136,854.39 3,960,420.00 0.00 0.0% Mitigation/Developer Fees 8681 0.00 0.00 0.00 0.00 0.00 0.0% All Other Fees and Contracts 8689 0.00 0.00 0.00 0.00 0.00 0.0% Other Local Revenue Plus: Misc Funds Non-LCFF (50%) Adjustment 8691 0.00 0.00 0.00 0.00 0.00 0.0% Pass-Through Revenues From Local Sources 8697 0.00 0.00 0.00 0.00 All Other Local Revenue 8699 8,250,294.00 10,052,861.00 5,872,832.84 10,813,131.00 760,270.00 7.6% Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In 8781-8783 0.00 0.00 0.00 0.00 0.00 0.0% Transfers Of Apportionments Special Education SELPA Transfers From Districts or Charter Schools 6500 8791 From County Offices 6500 8792 From JPAs 6500 8793 ROC/P Transfers From Districts or Charter Schools 6360 8791 From County Offices 6360 8792 From JPAs 6360 8793 Other Transfers of Apportionments From Districts or Charter Schools All Other 8791 0.00 0.00 0.00 0.00 0.00 0.0% From County Offices All Other 8792 0.00 0.00 0.00 0.00 0.00 0.0% From JPAs All Other 8793 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 17,086,539.00 18,755,771.00 14,045,120.29 20,233,551.00 1,477,780.00 7.9% TOTAL, REVENUES 894,017,780.00 903,415,545.00 528,377,469.89 893,029,785.44 (10,385,759.56)
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San Diego Unified San Diego County 2014-15 Second Interim General Fund Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 01I California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 6 Printed: 3/4/2015 9:45 AM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) Certificated Teachers' Salaries 1100 320,703,781.00 329,861,856.00 184,634,656.05 331,766,646.00 (1,904,790.00)
Certificated Pupil Support Salaries 1200 20,061,596.00 18,596,477.00 10,381,489.66 18,917,742.00 (321,265.00)
Certificated Supervisors' and Administrators' Salaries 1300 35,743,679.00 35,478,391.00 20,416,531.66 35,609,482.00 (131,091.00)
Other Certificated Salaries 1900 6,201,372.00 4,619,690.00 2,733,977.68 5,068,419.00 (448,729.00)
TOTAL, CERTIFICATED SALARIES 382,710,428.00 388,556,414.00 218,166,655.05 391,362,289.00 (2,805,875.00)
CLASSIFIED SALARIES Classified Instructional Salaries 2100 1,450,250.00 1,526,181.00 961,389.57 1,793,647.00 (267,466.00)
Classified Support Salaries 2200 33,881,860.00 33,384,669.00 20,011,576.81 35,603,792.00 (2,219,123.00)
Classified Supervisors' and Administrators' Salaries 2300 14,135,900.00 14,217,991.00 8,565,461.60 14,762,878.00 (544,887.00)
Clerical, Technical and Office Salaries 2400 47,357,287.00 39,426,494.00 23,210,948.89 42,003,988.00 (2,577,494.00)
Other Classified Salaries 2900 2,548,845.00 4,228,370.00 2,593,469.29 4,496,441.00 (268,071.00)
TOTAL, CLASSIFIED SALARIES 99,374,142.00 92,783,705.00 55,342,846.16 98,660,746.00 (5,877,041.00)
EMPLOYEE BENEFITS STRS 3101-3102 34,276,217.00 34,009,950.00 19,029,992.62 34,342,284.00 (332,334.00)
PERS 3201-3202 12,312,946.00 12,185,429.00 6,912,377.55 12,783,644.00 (598,215.00)
OASDI/Medicare/Alternative 3301-3302 12,362,279.00 12,211,540.00 7,131,817.55 12,793,147.00 (581,607.00)
Health and Welfare Benefits 3401-3402 101,054,058.00 99,304,107.00 49,222,529.25 99,928,467.00 (624,360.00)
Unemployment Insurance 3501-3502 235,646.00 240,338.00 136,553.00 245,530.00 (5,192.00)
Workers' Compensation 3601-3602 13,414,852.00 14,265,660.00 8,123,652.12 14,605,060.00 (339,400.00)
OPEB, Allocated 3701-3702 1,927,558.00 1,954,024.00 3,588,336.74 2,133,428.00 (179,404.00)
OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 8,683,030.00 8,332,950.00 7,999,742.99 8,335,800.00 (2,850.00) 0.0% TOTAL, EMPLOYEE BENEFITS 184,266,586.00 182,503,998.00 102,145,001.82 185,167,360.00 (2,663,362.00)
BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials 4100 6,500.00 68,929.00 31,881.12 51,560.00 17,369.00 25.2% Books and Other Reference Materials 4200 69,390.00 88,971.00 57,021.73 88,313.00 658.00 0.7% Materials and Supplies 4300 15,339,692.00 22,463,338.27 6,045,328.21 16,160,169.00 6,303,169.27 28.1% Noncapitalized Equipment 4400 647,905.00 1,765,022.00 248,334.36 1,550,741.00 214,281.00 12.1% Food 4700 0.00 500.00 1,656.25 1,656.00 (1,156.00)
TOTAL, BOOKS AND SUPPLIES 16,063,487.00 24,386,760.27 6,384,221.67 17,852,439.00 6,534,321.27 26.8% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 2,179,403.00 2,403,220.00 640,001.36 955,637.00 1,447,583.00 60.2% Travel and Conferences 5200 554,252.00 781,109.33 315,488.58 636,696.00 144,413.33 18.5% Dues and Memberships 5300 210,456.00 329,989.00 273,717.94 295,029.00 34,960.00 10.6% Insurance 5400-5450 440,125.00 447,607.00 144,516.19 155,888.00 291,719.00 65.2% Operations and Housekeeping Services 5500 22,693,439.00 22,663,766.00 14,022,533.70 26,620,416.77 (3,956,650.77)
Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 2,899,905.00 3,214,788.00 1,503,644.56 2,922,530.00 292,258.00 9.1% Transfers of Direct Costs 5710 (4,531,599.00) (4,725,831.00) (1,572,259.89) (4,305,832.00) (419,999.00) 8.9% Transfers of Direct Costs - Interfund 5750 (323,610.00) (372,634.00) (186,527.52) (355,309.00) (17,325.00) 4.6% Professional/Consulting Services and Operating Expenditures 5800 12,572,022.00 11,317,250.00 5,863,923.11 12,654,306.00 (1,337,056.00)
Communications 5900 9,181,573.00 9,024,890.00 2,698,467.18 7,788,846.00 1,236,044.00 13.7% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 45,875,966.00 45,084,154.33 23,703,505.21 47,368,207.77 (2,284,053.44)
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San Diego Unified San Diego County 2014-15 Second Interim General Fund Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 01I California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 7 Printed: 3/4/2015 9:45 AM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) CAPITAL OUTLAY Land 6100 0.00 0.00 1,438.50 28,117.00 (28,117.00) New Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0% Buildings and Improvements of Buildings 6200 0.00 84,142.00 (1,655.31) 71,236.00 12,906.00 15.3% Books and Media for New School Libraries
6300 0.00 0.00 0.00 0.00 0.00 0.0% Equipment 6400 33,977.00 345,277.00 259,961.38 305,986.00 39,291.00 11.4% Equipment Replacement 6500 28,399.00 28,399.00 0.00 21,000.00 7,399.00 26.1% TOTAL, CAPITAL OUTLAY 62,376.00 457,818.00 259,744.57 426,339.00 31,479.00 6.9% OTHER OUTGO (excluding Transfers of Indirect Costs) Tuition Tuition for Instruction Under Interdistrict Attendance Agreements 7110 0.00 0.00 0.00 0.00 0.00 0.0% State Special Schools 7130 0.00 0.00 0.00 0.00 0.00 0.0% Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools 7141 0.00 0.00 0.00 0.00 0.00 0.0% Payments to County Offices 7142 0.00 0.00 0.00 0.00 0.00 0.0% Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Pass-Through Revenues To Districts or Charter Schools 7211 0.00 0.00 0.00 0.00 0.00 0.0% To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.0% To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0% Special Education SELPA Transfers of Apportionments To Districts or Charter Schools 6500 7221 To County Offices 6500 7222 To JPAs 6500 7223 ROC/P Transfers of Apportionments To Districts or Charter Schools 6360 7221 To County Offices 6360 7222 To JPAs 6360 7223 Other Transfers of Apportionments All Other 7221-7223 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers 7281-7283 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers Out to All Others 7299 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.00 0.00 0.00 0.0% OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs 7310 (2,640,127.00) (3,320,673.40) (1,098,086.12) (4,348,354.88) 1,027,681.48
Transfers of Indirect Costs - Interfund 7350 (4,366,918.00) (2,175,480.00) (666,028.81) (2,363,201.00) 187,721.00
TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (7,007,045.00) (5,496,153.40) (1,764,114.93) (6,711,555.88) 1,215,402.48
TOTAL, EXPENDITURES 721,345,940.00 728,276,696.20 404,237,859.55 734,125,824.89 (5,849,128.69)
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San Diego Unified San Diego County 2014-15 Second Interim General Fund Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 01I California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 8 Printed: 3/4/2015 9:45 AM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: Special Reserve Fund 8912 0.00 0.00 0.00 0.00 0.00 0.0% From: Bond Interest and Redemption Fund 8914 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers In 8919 39,010,666.00 42,105,991.42 27,814,456.00 42,105,991.22 (0.20) 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 39,010,666.00 42,105,991.42 27,814,456.00 42,105,991.22 (0.20) 0.0% INTERFUND TRANSFERS OUT To: Child Development Fund 7611 0.00 0.00 0.00 0.00 0.00 0.0% To: Special Reserve Fund 7612 0.00 0.00 0.00 0.00 0.00 0.0% To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.0% To: Cafeteria Fund 7616 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 9,895,237.00 12,737,701.00 7,459,060.54 12,737,701.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 9,895,237.00 12,737,701.00 7,459,060.54 12,737,701.00 0.00 0.0% OTHER SOURCES/USES SOURCES State Apportionments Emergency Apportionments 8931 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds Proceeds from Sale/Lease- Purchase of Land/Buildings 8953 0.00 0.00 0.00 0.00 0.00 0.0% Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Certificates
8971 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 (239,227,358.00) (237,022,358.00) (5,000.00) (225,847,207.94) 11,175,150.06
Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS (239,227,358.00) (237,022,358.00) (5,000.00) (225,847,207.94) 11,175,150.06
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (210,111,929.00) (207,654,067.58) 20,350,395.46 (196,478,917.72) 11,175,149.86
Page 13 of 150
San Diego Unified San Diego County 2014-15 Second Interim General Fund Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 01I California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 1 Printed: 3/4/2015 9:45 AM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F)
1) LCFF Sources 8010-8099 3,766,215.00 3,766,215.00 997,674.00 3,681,611.56 (84,603.44)
2) Federal Revenue 8100-8299 77,873,831.52 131,332,973.45 25,356,086.67 89,766,367.08 (41,566,606.37)
3) Other State Revenue 8300-8599 102,421,571.00 105,178,799.00 58,024,753.39 105,056,251.76 (122,547.24)
4) Other Local Revenue 8600-8799 11,260,742.00 15,512,559.51 5,427,412.52 11,890,549.35 (3,622,010.16)
5) TOTAL, REVENUES 195,322,359.52 255,790,546.96 89,805,926.58 210,394,779.75
1) Certificated Salaries 1000-1999 147,056,451.00 159,280,113.45 81,919,819.26 155,078,151.07 4,201,962.38 2.6% 2) Classified Salaries 2000-2999 106,182,677.00 107,380,503.00 57,483,300.91 105,079,674.50 2,300,828.50 2.1% 3) Employee Benefits 3000-3999 110,496,049.00 112,482,494.00 54,255,707.57 109,936,953.33 2,545,540.67 2.3% 4) Books and Supplies 4000-4999 27,182,691.00 36,977,491.76 11,132,245.12 28,960,369.36 8,017,122.40 21.7% 5) Services and Other Operating Expenditures 5000-5999 37,581,741.00 46,385,541.07 15,484,479.53 49,558,006.97 (3,172,465.90)
6) Capital Outlay 6000-6999 7,925,000.00 40,204,301.00 477,330.64 1,903,288.00 38,301,013.00 95.3% 7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 1,350,000.00 1,350,000.00 309,830.80 1,405,010.00 (55,010.00)
8) Other Outgo - Transfers of Indirect Costs 7300-7399 2,640,127.00 3,320,673.40 1,098,086.12 4,348,354.88 (1,027,681.48)
9) TOTAL, EXPENDITURES 440,414,736.00 507,381,117.68 222,160,799.95 456,269,808.11
OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (245,092,376.48) (251,590,570.72) (132,354,873.37) (245,875,028.36)
1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 239,227,358.00 237,022,358.00 5,000.00 225,847,207.94 (11,175,150.06)
4) TOTAL, OTHER FINANCING SOURCES/USES 239,227,358.00 237,022,358.00 5,000.00 225,847,207.94
Page 14 of 150
San Diego Unified San Diego County 2014-15 Second Interim General Fund Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 01I California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 2 Printed: 3/4/2015 9:45 AM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F)
BALANCE (C + D4) (5,865,018.48) (14,568,212.72) (132,349,873.37) (20,027,820.42)
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 30,204,852.17 31,810,796.00 31,810,795.31 (0.69) 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 30,204,852.17 31,810,796.00 31,810,795.31 d) Other Restatements 9795 0.00 (1,164,960.68) (1,175,662.62) (10,701.94) 0.9% e) Adjusted Beginning Balance (F1c + F1d) 30,204,852.17 30,645,835.32 30,635,132.69 2) Ending Balance, June 30 (E + F1e) 24,339,833.69 16,077,622.60 10,607,312.27 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.00 Stores 9712 0.00 0.00 0.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Restricted 9740 24,339,854.44 16,077,623.69 10,607,320.38 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Commitments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 0.00 0.00 0.00 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 Unassigned/Unappropriated Amount 9790 (20.75) (1.09) (8.11)
Page 15 of 150
San Diego Unified San Diego County 2014-15 Second Interim General Fund Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 01I California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 3 Printed: 3/4/2015 9:45 AM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) LCFF SOURCES Principal Apportionment State Aid - Current Year 8011 0.00 0.00 0.00 0.00 Education Protection Account State Aid - Current Year 8012 0.00 0.00 0.00 0.00 State Aid - Prior Years 8019 0.00 0.00 0.00 0.00 Tax Relief Subventions Homeowners' Exemptions 8021 0.00 0.00 0.00 0.00 Timber Yield Tax 8022 0.00 0.00 0.00 0.00 Other Subventions/In-Lieu Taxes 8029 0.00 0.00 0.00 0.00 County & District Taxes Secured Roll Taxes 8041 0.00 0.00 0.00 0.00 Unsecured Roll Taxes 8042 0.00 0.00 0.00 0.00 Prior Years' Taxes 8043 0.00 0.00 0.00 0.00 Supplemental Taxes 8044 0.00 0.00 0.00 0.00 Education Revenue Augmentation Fund (ERAF) 8045 0.00 0.00 0.00 0.00 Community Redevelopment Funds (SB 617/699/1992) 8047 0.00 0.00 0.00 0.00 Penalties and Interest from Delinquent Taxes 8048 0.00 0.00 0.00 0.00 Miscellaneous Funds (EC 41604) Royalties and Bonuses 8081 0.00 0.00 0.00 0.00 Other In-Lieu Taxes 8082 0.00 0.00 0.00 0.00 Less: Non-LCFF (50%) Adjustment 8089 0.00 0.00 0.00 0.00 Subtotal, LCFF Sources 0.00 0.00 0.00 0.00 LCFF Transfers Unrestricted LCFF Transfers - Current Year 0000 8091 All Other LCFF Transfers - Current Year All Other 8091 207,526.00 207,526.00 0.00 122,922.56 (84,603.44)
Transfers to Charter Schools in Lieu of Property Taxes 8096 0.00 0.00 0.00 0.00 Property Taxes Transfers 8097 3,558,689.00 3,558,689.00 997,674.00 3,558,689.00 0.00 0.0% LCFF/Revenue Limit Transfers - Prior Years 8099 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, LCFF SOURCES 3,766,215.00 3,766,215.00 997,674.00 3,681,611.56 (84,603.44)
FEDERAL REVENUE Maintenance and Operations 8110 951,380.00 951,380.00 232,932.69 951,380.00 0.00 0.0% Special Education Entitlement 8181 19,652,154.00 20,375,806.00 166.44 20,343,530.00 (32,276.00)
Special Education Discretionary Grants 8182 3,498,148.77 3,425,889.45 2,900.91 3,425,888.65 (0.80) 0.0% Child Nutrition Programs 8220 0.00 0.00 0.00 0.00 0.00 0.0% Forest Reserve Funds 8260 0.00 0.00 0.00 0.00 Flood Control Funds 8270 0.00 0.00 0.00 0.00 Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00 FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0% Interagency Contracts Between LEAs 8285 0.00 0.00 (4,481.48) 0.00 0.00 0.0% Pass-Through Revenues from Federal Sources 8287 0.00 0.00 0.00 0.00 0.00 0.0% NCLB: Title I, Part A, Basic Grants Low-Income and Neglected 3010 8290 36,046,163.25 39,341,927.00 14,658,481.16 37,258,284.00 (2,083,643.00)
NCLB: Title I, Part D, Local Delinquent Program 3025 8290 0.00 0.00 0.00 0.00 0.00 0.0% NCLB: Title II, Part A, Teacher Quality 4035 8290 6,857,904.50 7,529,629.00 1,614,263.67 7,039,789.99 (489,839.01)
Page 16 of 150
San Diego Unified San Diego County 2014-15 Second Interim General Fund Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 01I California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 4 Printed: 3/4/2015 9:45 AM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) NCLB: Title III, Immigration Education Program 4201 8290 0.00 526,360.00 263,960.96 508,405.00 (17,955.00)
NCLB: Title III, Limited English Proficient (LEP) Student Program 4203 8290 3,699,424.00 3,717,097.00 2,343,044.46 3,278,563.00 (438,534.00)
NCLB: Title V, Part B, Public Charter Schools Grant Program (PCSGP) 4610 8290 0.00 0.00 0.00 0.00 0.00 0.0% Other No Child Left Behind 3011-3020, 3026- 3205, 4036-4126, 5510 8290 0.00 3,568,000.00 1,784,000.00 3,566,720.00 (1,280.00) 0.0% Vocational and Applied Technology Education 3500-3699 8290 958,271.00 1,134,187.00 0.01 1,134,187.00 0.00 0.0% Safe and Drug Free Schools 3700-3799 8290 30,587.00 112,547.00 0.00 60,334.00 (52,213.00)
All Other Federal Revenue All Other 8290 6,179,799.00 50,650,151.00 4,460,817.85 12,199,285.44 (38,450,865.56)
TOTAL, FEDERAL REVENUE 77,873,831.52 131,332,973.45 25,356,086.67 89,766,367.08 (41,566,606.37)
OTHER STATE REVENUE Other State Apportionments ROC/P Entitlement Current Year 6355-6360 8311 0.00 0.00 0.00 0.00 0.00 0.0% Prior Years 6355-6360 8319 0.00 0.00 0.00 0.00 0.00 0.0% Special Education Master Plan Current Year 6500 8311 63,554,972.00 64,594,308.00 35,526,870.00 64,594,308.00 0.00 0.0% Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Apportionments - Current Year All Other 8311 3,072,825.00 3,232,158.00 1,777,686.00 3,232,158.00 0.00 0.0% All Other State Apportionments - Prior Years All Other 8319 0.00 0.00 0.00 0.00 0.00 0.0% Child Nutrition Programs 8520 0.00 0.00 0.00 0.00 0.00 0.0% Mandated Costs Reimbursements 8550 0.00 0.00 0.00 0.00 0.00 0.0% Lottery - Unrestricted and Instructional Materia 8560 3,296,654.00 4,043,802.00 318,142.00 4,043,802.00 0.00 0.0% Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 0.00 0.0% Other Subventions/In-Lieu Taxes 8576 0.00 0.00 0.00 0.00 0.00 0.0% Pass-Through Revenues from State Sources 8587 0.00 0.00 0.00 0.00 0.00 0.0% School Based Coordination Program 7250 8590 0.00 0.00 0.00 0.00 0.00 0.0% After School Education and Safety (ASES) 6010 8590 20,236,317.00 20,372,954.00 13,242,420.11 20,363,770.00 (9,184.00) 0.0% Charter School Facility Grant 6030 8590 0.00 0.00 0.00 0.00 0.00 0.0% Drug/Alcohol/Tobacco Funds 6650, 6690 8590 0.00 0.00 0.00 0.00 0.00 0.0% California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.00 0.00 0.00 0.0% Healthy Start 6240 8590 0.00 0.00 0.00 0.00 0.00 0.0% Specialized Secondary 7370 8590 0.00 0.00 0.00 0.00 0.00 0.0% American Indian Early Childhood Education 7210 8590 0.00 0.00 0.00 0.00 0.00 0.0% School Community Violence Prevention Grant 7391 8590 0.00 0.00 2,218.54 0.00 0.00 0.0% Quality Education Investment Act 7400 8590 3,369,700.00 4,150,488.00 3,320,390.00 4,150,488.00 0.00 0.0% Common Core State Standards Implementation 7405 8590 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Revenue All Other 8590 8,891,103.00 8,785,089.00 3,837,026.74 8,671,725.76 (113,363.24)
TOTAL, OTHER STATE REVENUE 102,421,571.00 105,178,799.00 58,024,753.39 105,056,251.76 (122,547.24)
Page 17 of 150
San Diego Unified San Diego County 2014-15 Second Interim General Fund Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 01I California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 5 Printed: 3/4/2015 9:45 AM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) OTHER LOCAL REVENUE Other Local Revenue County and District Taxes Other Restricted Levies Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.0% Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.0% Prior Years' Taxes 8617 0.00 0.00 0.00 0.00 0.00 0.0% Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.0% Non-Ad Valorem Taxes Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0% Other 8622 0.00 0.00 0.00 0.00 0.00 0.0% Community Redevelopment Funds Not Subject to LCFF Deduction 8625 0.00 0.00 0.00 0.00 0.00 0.0% Penalties and Interest from Delinquent Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0% Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Sale of Publications 8632 0.00 0.00 0.00 0.00 0.00 0.0% Food Service Sales 8634 0.00 0.00 0.00 0.00 0.00 0.0% All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0% Leases and Rentals 8650 0.00 0.00 0.00 0.00 0.00 0.0% Interest 8660 2,500.00 2,500.00 0.00 2,500.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% Fees and Contracts Adult Education Fees 8671 0.00 0.00 0.00 0.00 Non-Resident Students 8672 0.00 0.00 0.00 0.00 Transportation Fees From Individuals 8675 0.00 240,000.00 147,887.50 240,000.00 0.00 0.0% Interagency Services 8677 1,994,000.00 1,754,000.00 1,117,433.99 1,754,000.00 0.00 0.0% Mitigation/Developer Fees 8681 0.00 0.00 0.00 0.00 0.00 0.0% All Other Fees and Contracts 8689 0.00 0.00 0.00 0.00 0.00 0.0% Other Local Revenue Plus: Misc Funds Non-LCFF (50%) Adjustme 8691 0.00 0.00 0.00 0.00 Pass-Through Revenues From Local Sources 8697 0.00 0.00 0.00 0.00 0.00 0.0% All Other Local Revenue 8699 8,614,242.00 12,866,059.51 3,765,934.98 9,244,049.35 (3,622,010.16)
Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In 8781-8783 0.00 0.00 0.00 0.00 0.00 0.0% Transfers Of Apportionments Special Education SELPA Transfers From Districts or Charter Schools 6500 8791 650,000.00 650,000.00 396,156.05 650,000.00 0.00 0.0% From County Offices 6500 8792 0.00 0.00 0.00 0.00 0.00 0.0% From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.00 0.0% ROC/P Transfers From Districts or Charter Schools 6360 8791 0.00 0.00 0.00 0.00 0.00 0.0% From County Offices 6360 8792 0.00 0.00 0.00 0.00 0.00 0.0% From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.00 0.0% Other Transfers of Apportionments From Districts or Charter Schools All Other 8791 0.00 0.00 0.00 0.00 0.00 0.0% From County Offices All Other 8792 0.00 0.00 0.00 0.00 0.00 0.0% From JPAs All Other 8793 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 11,260,742.00 15,512,559.51 5,427,412.52 11,890,549.35 (3,622,010.16)
TOTAL, REVENUES 195,322,359.52 255,790,546.96 89,805,926.58 210,394,779.75 (45,395,767.21)
Page 18 of 150
San Diego Unified San Diego County 2014-15 Second Interim General Fund Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 01I California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 6 Printed: 3/4/2015 9:45 AM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) CERTIFICATED SALARIES Certificated Teachers' Salaries 1100 112,465,035.00 121,402,087.45 61,232,242.16 119,018,835.24 2,383,252.21 2.0% Certificated Pupil Support Salaries 1200 22,181,694.00 22,561,733.00 12,584,950.41 22,149,106.50 412,626.50 1.8% Certificated Supervisors' and Administrators' Salaries 1300 4,274,176.00 4,702,257.00 2,559,896.48 4,287,241.00 415,016.00 8.8% Other Certificated Salaries 1900 8,135,546.00 10,614,036.00 5,542,730.21 9,622,968.33 991,067.67 9.3% TOTAL, CERTIFICATED SALARIES 147,056,451.00 159,280,113.45 81,919,819.26 155,078,151.07 4,201,962.38 2.6% CLASSIFIED SALARIES Classified Instructional Salaries 2100 38,542,340.00 39,085,062.00 20,369,196.82 37,785,436.00 1,299,626.00 3.3% Classified Support Salaries 2200 52,363,724.00 52,405,825.00 28,093,994.24 51,755,533.50 650,291.50 1.2% Classified Supervisors' and Administrators' Salaries 2300 4,996,783.00 5,189,445.00 2,807,019.88 4,755,179.00 434,266.00 8.4% Clerical, Technical and Office Salaries 2400 7,527,824.00 7,823,784.00 4,534,119.77 7,904,726.50 (80,942.50)
Other Classified Salaries 2900 2,752,006.00 2,876,387.00 1,678,970.20 2,878,799.50 (2,412.50)
TOTAL, CLASSIFIED SALARIES 106,182,677.00 107,380,503.00 57,483,300.91 105,079,674.50 2,300,828.50 2.1% EMPLOYEE BENEFITS STRS 3101-3102 12,132,214.00 13,156,589.30 7,046,865.82 13,218,882.30 (62,293.00)
PERS 3201-3202 12,148,309.00 12,262,086.00 6,523,121.07 12,475,268.02 (213,182.02)
OASDI/Medicare/Alternative 3301-3302 10,254,560.00 10,441,939.00 5,592,348.59 10,327,077.40 114,861.60 1.1% Health and Welfare Benefits 3401-3402 67,538,091.00 67,896,290.20 30,388,566.55 65,191,520.93 2,704,769.27 4.0% Unemployment Insurance 3501-3502 126,627.00 135,455.00 69,494.38 129,110.80 6,344.20 4.7% Workers' Compensation 3601-3602 7,217,176.00 7,504,134.60 4,133,685.94 7,627,742.88 (123,608.28)
OPEB, Allocated 3701-3702 695,213.00 701,793.50 360,413.57 658,417.00 43,376.50 6.2% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 383,859.00 384,206.40 141,211.65 308,934.00 75,272.40 19.6% TOTAL, EMPLOYEE BENEFITS 110,496,049.00 112,482,494.00 54,255,707.57 109,936,953.33 2,545,540.67 2.3% BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials 4100 3,904,831.00 7,657,866.00 3,766,989.90 7,580,450.00 77,416.00 1.0% Books and Other Reference Materials 4200 32,685.00 227,196.00 6,407.13 227,446.00 (250.00)
Materials and Supplies 4300 21,739,346.00 26,423,064.76 6,043,656.77 18,185,591.36 8,237,473.40 31.2% Noncapitalized Equipment 4400 1,505,829.00 2,665,165.00 1,315,191.32 2,962,882.00 (297,717.00)
Food 4700 0.00 4,200.00 0.00 4,000.00 200.00 4.8% TOTAL, BOOKS AND SUPPLIES 27,182,691.00 36,977,491.76 11,132,245.12 28,960,369.36 8,017,122.40 21.7% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 45,403,600.00 49,411,860.00 18,868,735.13 48,170,906.00 1,240,954.00 2.5% Travel and Conferences 5200 1,050,895.00 2,318,868.49 698,650.02 1,632,631.97 686,236.52 29.6% Dues and Memberships 5300 11,500.00 64,374.00 19,685.00 25,185.00 39,189.00 60.9% Insurance 5400-5450 633,322.00 1,634,649.00 0.00 0.00 1,634,649.00 100.0% Operations and Housekeeping Services 5500 0.00 0.00 0.00 0.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 305,234.00 351,594.00 115,915.64 279,903.00 71,691.00 20.4% Transfers of Direct Costs 5710 4,531,599.00 4,725,831.00 1,572,259.89 4,305,832.00 419,999.00 8.9% Transfers of Direct Costs - Interfund 5750 (20,000,000.00) (21,628,996.00) (9,500,389.01) (11,392,658.00) (10,236,338.00) 47.3% Professional/Consulting Services and Operating Expenditures 5800 5,468,543.00 9,227,016.58 3,684,920.47 6,323,983.00 2,903,033.58 31.5% Communications 5900 177,048.00 280,344.00 24,702.39 212,224.00 68,120.00 24.3% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 37,581,741.00 46,385,541.07 15,484,479.53 49,558,006.97 (3,172,465.90)
Page 19 of 150
San Diego Unified San Diego County 2014-15 Second Interim General Fund Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 01I California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 7 Printed: 3/4/2015 9:45 AM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) CAPITAL OUTLAY Land 6100 0.00 0.00 0.00 0.00 0.00 0.0% Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0% Buildings and Improvements of Buildings 6200 7,652,000.00 39,591,001.00 224,359.69 1,296,260.00 38,294,741.00 96.7% Books and Media for New School Libraries
6300 0.00 0.00 0.00 0.00 0.00 0.0% Equipment 6400 273,000.00 613,300.00 252,970.95 607,028.00 6,272.00 1.0% Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 7,925,000.00 40,204,301.00 477,330.64 1,903,288.00 38,301,013.00 95.3% OTHER OUTGO (excluding Transfers of Indirect Costs) Tuition Tuition for Instruction Under Interdistrict Attendance Agreements 7110 0.00 0.00 0.00 0.00 0.00 0.0% State Special Schools 7130 0.00 0.00 0.00 0.00 0.00 0.0% Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools 7141 0.00 0.00 0.00 0.00 0.00 0.0% Payments to County Offices 7142 1,350,000.00 1,350,000.00 310,010.00 1,405,010.00 (55,010.00)
Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Pass-Through Revenues To Districts or Charter Schools 7211 0.00 0.00 0.00 0.00 0.00 0.0% To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.0% To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0% Special Education SELPA Transfers of Apportionments To Districts or Charter Schools 6500 7221 0.00 0.00 (179.20) 0.00 0.00 0.0% To County Offices 6500 7222 0.00 0.00 0.00 0.00 0.00 0.0% To JPAs 6500 7223 0.00 0.00 0.00 0.00 0.00 0.0% ROC/P Transfers of Apportionments To Districts or Charter Schools 6360 7221 0.00 0.00 0.00 0.00 0.00 0.0% To County Offices 6360 7222 0.00 0.00 0.00 0.00 0.00 0.0% To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.00 0.0% Other Transfers of Apportionments All Other 7221-7223 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers 7281-7283 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers Out to All Others 7299 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 1,350,000.00 1,350,000.00 309,830.80 1,405,010.00 (55,010.00)
OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs 7310 2,640,127.00 3,320,673.40 1,098,086.12 4,348,354.88 (1,027,681.48)
Transfers of Indirect Costs - Interfund 7350 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 2,640,127.00 3,320,673.40 1,098,086.12 4,348,354.88 (1,027,681.48)
TOTAL, EXPENDITURES 440,414,736.00 507,381,117.68 222,160,799.95 456,269,808.11 51,111,309.57 10.1%
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San Diego Unified San Diego County 2014-15 Second Interim General Fund Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 01I California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 8 Printed: 3/4/2015 9:45 AM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: Special Reserve Fund 8912 0.00 0.00 0.00 0.00 0.00 0.0% From: Bond Interest and Redemption Fund 8914 0.00 0.00 0.00 0.00 Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.0% INTERFUND TRANSFERS OUT To: Child Development Fund 7611 0.00 0.00 0.00 0.00 0.00 0.0% To: Special Reserve Fund 7612 0.00 0.00 0.00 0.00 0.00 0.0% To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.0% To: Cafeteria Fund 7616 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0% OTHER SOURCES/USES SOURCES State Apportionments Emergency Apportionments 8931 0.00 0.00 0.00 0.00 Proceeds Proceeds from Sale/Lease- Purchase of Land/Buildings 8953 0.00 0.00 0.00 0.00 0.00 0.0% Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Certificates
8971 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 239,227,358.00 237,022,358.00 5,000.00 225,847,207.94 (11,175,150.06)
Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 239,227,358.00 237,022,358.00 5,000.00 225,847,207.94 (11,175,150.06)
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 239,227,358.00 237,022,358.00 5,000.00 225,847,207.94 11,175,150.06
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San Diego Unified San Diego County 2014-15 Second Interim General Fund Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 01I California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 1 Printed: 3/4/2015 9:45 AM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F)
1) LCFF Sources 8010-8099 853,534,574.00 853,534,574.00 499,397,262.16 841,586,431.00 (11,948,143.00)
2) Federal Revenue 8100-8299 86,900,382.52 140,447,973.45 27,079,983.23 98,881,367.08 (41,566,606.37)
3) Other State Revenue 8300-8599 120,557,902.00 130,955,214.00 72,233,618.27 130,832,666.76 (122,547.24)
4) Other Local Revenue 8600-8799 28,347,281.00 34,268,330.51 19,472,532.81 32,124,100.35 (2,144,230.16)
5) TOTAL, REVENUES 1,089,340,139.52 1,159,206,091.96 618,183,396.47 1,103,424,565.19
1) Certificated Salaries 1000-1999 529,766,879.00 547,836,527.45 300,086,474.31 546,440,440.07 1,396,087.38 0.3% 2) Classified Salaries 2000-2999 205,556,819.00 200,164,208.00 112,826,147.07 203,740,420.50 (3,576,212.50)
3) Employee Benefits 3000-3999 294,762,635.00 294,986,492.00 156,400,709.39 295,104,313.33 (117,821.33) 0.0% 4) Books and Supplies 4000-4999 43,246,178.00 61,364,252.03 17,516,466.79 46,812,808.36 14,551,443.67 23.7% 5) Services and Other Operating Expenditures 5000-5999 83,457,707.00 91,469,695.40 39,187,984.74 96,926,214.74 (5,456,519.34)
6) Capital Outlay 6000-6999 7,987,376.00 40,662,119.00 737,075.21 2,329,627.00 38,332,492.00 94.3% 7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 1,350,000.00 1,350,000.00 309,830.80 1,405,010.00 (55,010.00)
8) Other Outgo - Transfers of Indirect Costs 7300-7399 (4,366,918.00) (2,175,480.00) (666,028.81) (2,363,201.00) 187,721.00
9) TOTAL, EXPENDITURES 1,161,760,676.00 1,235,657,813.88 626,398,659.50 1,190,395,633.00
OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (72,420,536.48) (76,451,721.92) (8,215,263.03) (86,971,067.81)
1) Interfund Transfers a) Transfers In 8900-8929 39,010,666.00 42,105,991.42 27,814,456.00 42,105,991.22 (0.20) 0.0% b) Transfers Out 7600-7629 9,895,237.00 12,737,701.00 7,459,060.54 12,737,701.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 29,115,429.00 29,368,290.42 20,355,395.46 29,368,290.22
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San Diego Unified San Diego County 2014-15 Second Interim General Fund Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 01I California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 2 Printed: 3/4/2015 9:45 AM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F)
BALANCE (C + D4) (43,305,107.48) (47,083,431.50) 12,140,132.43 (57,602,777.59)
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 105,321,600.63 126,620,860.00 126,620,856.26 (3.74) 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 105,321,600.63 126,620,860.00 126,620,856.26 d) Other Restatements 9795 0.00 0.00 (4,209.88) (4,209.88) New e) Adjusted Beginning Balance (F1c + F1d) 105,321,600.63 126,620,860.00 126,616,646.38 2) Ending Balance, June 30 (E + F1e) 62,016,493.15 79,537,428.50 69,013,868.79 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 57,800.00 57,800.00 57,800.00 Stores 9712 1,674,228.00 1,674,228.00 1,674,228.00 Prepaid Expenditures 9713 850,000.00 850,000.00 850,000.00 All Others 9719 0.00 0.00 0.00 b) Restricted 9740 24,339,854.44 16,077,623.69 10,607,320.38 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Commitments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 11,660,631.46 18,139,338.28 23,927,323.43 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 23,434,000.00 23,434,000.00 24,063,000.00 Unassigned/Unappropriated Amount 9790 (20.75) 19,304,438.53 7,834,196.98
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San Diego Unified San Diego County 2014-15 Second Interim General Fund Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 01I California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 3 Printed: 3/4/2015 9:45 AM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) LCFF SOURCES Principal Apportionment State Aid - Current Year 8011 291,589,164.00 291,589,164.00 158,789,435.00 283,136,639.00 (8,452,525.00)
Education Protection Account State Aid - Current Year 8012 99,771,325.00 99,771,325.00 58,260,831.00 98,274,414.00 (1,496,911.00)
State Aid - Prior Years 8019 0.00 0.00 0.00 0.00 0.00 0.0% Tax Relief Subventions Homeowners' Exemptions 8021 5,032,925.00 5,032,925.00 2,419,486.42 4,844,713.00 (188,212.00)
Timber Yield Tax 8022 0.00 0.00 0.00 0.00 0.00 0.0% Other Subventions/In-Lieu Taxes 8029 0.00 0.00 0.00 0.00 0.00 0.0% County & District Taxes Secured Roll Taxes 8041 544,798,299.00 544,798,299.00 271,110,730.13 558,468,265.00 13,669,966.00 2.5% Unsecured Roll Taxes 8042 19,061,001.00 19,061,001.00 19,791,310.73 19,861,244.00 800,243.00 4.2% Prior Years' Taxes 8043 0.00 0.00 (187,976.03) (199,674.00) (199,674.00) New Supplemental Taxes 8044 6,285,751.00 6,285,751.00 4,647,643.43 8,586,857.00 2,301,106.00 36.6% Education Revenue Augmentation Fund (ERAF) 8045 (64,567,017.00) (64,567,017.00) 0.00 (66,220,758.00) (1,653,741.00) 2.6% Community Redevelopment Funds (SB 617/699/1992) 8047 22,257,355.00 22,257,355.00 21,131,881.48 6,444,315.00 (15,813,040.00)
Penalties and Interest from Delinquent Taxes 8048 0.00 0.00 0.00 0.00 0.00 0.0% Miscellaneous Funds (EC 41604) Royalties and Bonuses 8081 0.00 0.00 0.00 0.00 0.00 0.0% Other In-Lieu Taxes 8082 0.00 0.00 0.00 0.00 0.00 0.0% Less: Non-LCFF (50%) Adjustment 8089 0.00 0.00 0.00 0.00 0.00 0.0% Subtotal, LCFF Sources 924,228,803.00 924,228,803.00 535,963,342.16 913,196,015.00 (11,032,788.00)
LCFF Transfers Unrestricted LCFF Transfers - Current Year 0000 8091 (717,126.00) (717,126.00) (234,416.00) (632,522.56) 84,603.44
All Other LCFF Transfers - Current Year All Other 8091 207,526.00 207,526.00 0.00 122,922.56 (84,603.44)
Transfers to Charter Schools in Lieu of Property Taxes 8096 (73,743,318.00) (73,743,318.00) (37,329,338.00) (74,658,673.00) (915,355.00) 1.2% Property Taxes Transfers 8097 3,558,689.00 3,558,689.00 997,674.00 3,558,689.00 0.00 0.0% LCFF/Revenue Limit Transfers - Prior Years 8099 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, LCFF SOURCES 853,534,574.00 853,534,574.00 499,397,262.16 841,586,431.00 (11,948,143.00)
FEDERAL REVENUE Maintenance and Operations 8110 8,951,380.00 8,951,380.00 1,490,337.37 8,951,380.00 0.00 0.0% Special Education Entitlement 8181 19,652,154.00 20,375,806.00 166.44 20,343,530.00 (32,276.00)
Special Education Discretionary Grants 8182 3,498,148.77 3,425,889.45 2,900.91 3,425,888.65 (0.80) 0.0% Child Nutrition Programs 8220 0.00 0.00 0.00 0.00 0.00 0.0% Forest Reserve Funds 8260 0.00 0.00 0.00 0.00 0.00 0.0% Flood Control Funds 8270 0.00 0.00 0.00 0.00 0.00 0.0% Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00 0.00 0.0% FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0% Interagency Contracts Between LEAs 8285 0.00 0.00 (4,481.48) 0.00 0.00 0.0% Pass-Through Revenues from Federal Sources 8287 0.00 0.00 0.00 0.00 0.00 0.0% NCLB: Title I, Part A, Basic Grants Low-Income and Neglected 3010 8290 36,046,163.25 39,341,927.00 14,658,481.16 37,258,284.00 (2,083,643.00)
NCLB: Title I, Part D, Local Delinquent Program 3025 8290 0.00 0.00 0.00 0.00 0.00 0.0% NCLB: Title II, Part A, Teacher Quality 4035 8290 6,857,904.50 7,529,629.00 1,614,263.67 7,039,789.99 (489,839.01)
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San Diego Unified San Diego County 2014-15 Second Interim General Fund Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 01I California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 4 Printed: 3/4/2015 9:45 AM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) NCLB: Title III, Immigration Education Program 4201 8290 0.00 526,360.00 263,960.96 508,405.00 (17,955.00)
NCLB: Title III, Limited English Proficient (LEP) Student Program 4203 8290 3,699,424.00 3,717,097.00 2,343,044.46 3,278,563.00 (438,534.00)
NCLB: Title V, Part B, Public Charter Schools Grant Program (PCSGP) 4610 8290 0.00 0.00 0.00 0.00 0.00 0.0% Other No Child Left Behind 3011-3020, 3026- 3205, 4036-4126, 5510 8290 0.00 3,568,000.00 1,784,000.00 3,566,720.00 (1,280.00) 0.0% Vocational and Applied Technology Education 3500-3699 8290 958,271.00 1,134,187.00 0.01 1,134,187.00 0.00 0.0% Safe and Drug Free Schools 3700-3799 8290 30,587.00 112,547.00 0.00 60,334.00 (52,213.00)
All Other Federal Revenue All Other 8290 7,206,350.00 51,765,151.00 4,927,309.73 13,314,285.44 (38,450,865.56)
TOTAL, FEDERAL REVENUE 86,900,382.52 140,447,973.45 27,079,983.23 98,881,367.08 (41,566,606.37)
OTHER STATE REVENUE Other State Apportionments ROC/P Entitlement Current Year 6355-6360 8311 0.00 0.00 0.00 0.00 0.00 0.0% Prior Years 6355-6360 8319 0.00 0.00 0.00 0.00 0.00 0.0% Special Education Master Plan Current Year 6500 8311 63,554,972.00 64,594,308.00 35,526,870.00 64,594,308.00 0.00 0.0% Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Apportionments - Current Year All Other 8311 3,072,825.00 3,232,158.00 1,777,686.00 3,232,158.00 0.00 0.0% All Other State Apportionments - Prior Years All Other 8319 0.00 0.00 0.00 0.00 0.00 0.0% Child Nutrition Programs 8520 0.00 0.00 0.00 0.00 0.00 0.0% Mandated Costs Reimbursements 8550 3,765,240.00 10,894,692.00 10,184,448.00 10,894,692.00 0.00 0.0% Lottery - Unrestricted and Instructional Materia 8560 17,170,967.00 18,428,747.00 4,315,367.43 18,428,747.00 0.00 0.0% Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 0.00 0.0% Other Subventions/In-Lieu Taxes 8576 0.00 0.00 0.00 0.00 0.00 0.0% Pass-Through Revenues from State Sources 8587 0.00 0.00 0.00 0.00 0.00 0.0% School Based Coordination Program 7250 8590 0.00 0.00 0.00 0.00 0.00 0.0% After School Education and Safety (ASES) 6010 8590 20,236,317.00 20,372,954.00 13,242,420.11 20,363,770.00 (9,184.00) 0.0% Charter School Facility Grant 6030 8590 0.00 0.00 0.00 0.00 0.00 0.0% Drug/Alcohol/Tobacco Funds 6650, 6690 8590 0.00 0.00 0.00 0.00 0.00 0.0% California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.00 0.00 0.00 0.0% Healthy Start 6240 8590 0.00 0.00 0.00 0.00 0.00 0.0% Specialized Secondary 7370 8590 0.00 0.00 0.00 0.00 0.00 0.0% American Indian Early Childhood Education 7210 8590 0.00 0.00 0.00 0.00 0.00 0.0% School Community Violence Prevention Grant 7391 8590 0.00 0.00 2,218.54 0.00 0.00 0.0% Quality Education Investment Act 7400 8590 3,369,700.00 4,150,488.00 3,320,390.00 4,150,488.00 0.00 0.0% Common Core State Standards Implementation 7405 8590 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Revenue All Other 8590 9,387,881.00 9,281,867.00 3,864,218.19 9,168,503.76 (113,363.24)
TOTAL, OTHER STATE REVENUE 120,557,902.00 130,955,214.00 72,233,618.27 130,832,666.76 (122,547.24)
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San Diego Unified San Diego County 2014-15 Second Interim General Fund Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 01I California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 5 Printed: 3/4/2015 9:45 AM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) OTHER LOCAL REVENUE Other Local Revenue County and District Taxes Other Restricted Levies Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.0% Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.0% Prior Years' Taxes 8617 0.00 0.00 0.00 0.00 0.00 0.0% Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.0% Non-Ad Valorem Taxes Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0% Other 8622 0.00 0.00 0.00 0.00 0.00 0.0% Community Redevelopment Funds Not Subject to LCFF Deduction 8625 110,000.00 110,000.00 64,510.76 110,000.00 0.00 0.0% Penalties and Interest from Delinquent Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0% Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Sale of Publications 8632 0.00 0.00 0.00 0.00 0.00 0.0% Food Service Sales 8634 0.00 0.00 0.00 0.00 0.00 0.0% All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0% Leases and Rentals 8650 1,150,000.00 1,782,490.00 1,821,292.87 2,500,000.00 717,510.00 40.3% Interest 8660 3,752,500.00 2,852,500.00 2,149,629.43 2,852,500.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% Fees and Contracts Adult Education Fees 8671 0.00 0.00 0.00 0.00 0.00 0.0% Non-Resident Students 8672 0.00 0.00 0.00 0.00 0.00 0.0% Transportation Fees From Individuals 8675 0.00 240,000.00 147,887.50 240,000.00 0.00 0.0% Interagency Services 8677 5,820,245.00 5,714,420.00 5,254,288.38 5,714,420.00 0.00 0.0% Mitigation/Developer Fees 8681 0.00 0.00 0.00 0.00 0.00 0.0% All Other Fees and Contracts 8689 0.00 0.00 0.00 0.00 0.00 0.0% Other Local Revenue Plus: Misc Funds Non-LCFF (50%) Adjustment 8691 0.00 0.00 0.00 0.00 0.00 0.0% Pass-Through Revenues From Local Sources 8697 0.00 0.00 0.00 0.00 0.00 0.0% All Other Local Revenue 8699 16,864,536.00 22,918,920.51 9,638,767.82 20,057,180.35 (2,861,740.16)
Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In 8781-8783 0.00 0.00 0.00 0.00 0.00 0.0% Transfers Of Apportionments Special Education SELPA Transfers From Districts or Charter Schools 6500 8791 650,000.00 650,000.00 396,156.05 650,000.00 0.00 0.0% From County Offices 6500 8792 0.00 0.00 0.00 0.00 0.00 0.0% From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.00 0.0% ROC/P Transfers From Districts or Charter Schools 6360 8791 0.00 0.00 0.00 0.00 0.00 0.0% From County Offices 6360 8792 0.00 0.00 0.00 0.00 0.00 0.0% From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.00 0.0% Other Transfers of Apportionments From Districts or Charter Schools All Other 8791 0.00 0.00 0.00 0.00 0.00 0.0% From County Offices All Other 8792 0.00 0.00 0.00 0.00 0.00 0.0% From JPAs All Other 8793 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 28,347,281.00 34,268,330.51 19,472,532.81 32,124,100.35 (2,144,230.16)
TOTAL, REVENUES 1,089,340,139.52 1,159,206,091.96 618,183,396.47 1,103,424,565.19 (55,781,526.77)
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San Diego Unified San Diego County 2014-15 Second Interim General Fund Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 01I California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 6 Printed: 3/4/2015 9:45 AM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) CERTIFICATED SALARIES Certificated Teachers' Salaries 1100 433,168,816.00 451,263,943.45 245,866,898.21 450,785,481.24 478,462.21 0.1% Certificated Pupil Support Salaries 1200 42,243,290.00 41,158,210.00 22,966,440.07 41,066,848.50 91,361.50 0.2% Certificated Supervisors' and Administrators' Salaries 1300 40,017,855.00 40,180,648.00 22,976,428.14 39,896,723.00 283,925.00 0.7% Other Certificated Salaries 1900 14,336,918.00 15,233,726.00 8,276,707.89 14,691,387.33 542,338.67 3.6% TOTAL, CERTIFICATED SALARIES 529,766,879.00 547,836,527.45 300,086,474.31 546,440,440.07 1,396,087.38 0.3% CLASSIFIED SALARIES Classified Instructional Salaries 2100 39,992,590.00 40,611,243.00 21,330,586.39 39,579,083.00 1,032,160.00 2.5% Classified Support Salaries 2200 86,245,584.00 85,790,494.00 48,105,571.05 87,359,325.50 (1,568,831.50)
Classified Supervisors' and Administrators' Salaries 2300 19,132,683.00 19,407,436.00 11,372,481.48 19,518,057.00 (110,621.00)
Clerical, Technical and Office Salaries 2400 54,885,111.00 47,250,278.00 27,745,068.66 49,908,714.50 (2,658,436.50)
Other Classified Salaries 2900 5,300,851.00 7,104,757.00 4,272,439.49 7,375,240.50 (270,483.50)
TOTAL, CLASSIFIED SALARIES 205,556,819.00 200,164,208.00 112,826,147.07 203,740,420.50 (3,576,212.50)
EMPLOYEE BENEFITS STRS 3101-3102 46,408,431.00 47,166,539.30 26,076,858.44 47,561,166.30 (394,627.00)
PERS 3201-3202 24,461,255.00 24,447,515.00 13,435,498.62 25,258,912.02 (811,397.02)
OASDI/Medicare/Alternative 3301-3302 22,616,839.00 22,653,479.00 12,724,166.14 23,120,224.40 (466,745.40)
Health and Welfare Benefits 3401-3402 168,592,149.00 167,200,397.20 79,611,095.80 165,119,987.93 2,080,409.27 1.2% Unemployment Insurance 3501-3502 362,273.00 375,793.00 206,047.38 374,640.80 1,152.20 0.3% Workers' Compensation 3601-3602 20,632,028.00 21,769,794.60 12,257,338.06 22,232,802.88 (463,008.28)
OPEB, Allocated 3701-3702 2,622,771.00 2,655,817.50 3,948,750.31 2,791,845.00 (136,027.50)
OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 9,066,889.00 8,717,156.40 8,140,954.64 8,644,734.00 72,422.40 0.8% TOTAL, EMPLOYEE BENEFITS 294,762,635.00 294,986,492.00 156,400,709.39 295,104,313.33 (117,821.33) 0.0% BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials 4100 3,911,331.00 7,726,795.00 3,798,871.02 7,632,010.00 94,785.00 1.2% Books and Other Reference Materials 4200 102,075.00 316,167.00 63,428.86 315,759.00 408.00 0.1% Materials and Supplies 4300 37,079,038.00 48,886,403.03 12,088,984.98 34,345,760.36 14,540,642.67 29.7% Noncapitalized Equipment 4400 2,153,734.00 4,430,187.00 1,563,525.68 4,513,623.00 (83,436.00)
Food 4700 0.00 4,700.00 1,656.25 5,656.00 (956.00)
TOTAL, BOOKS AND SUPPLIES 43,246,178.00 61,364,252.03 17,516,466.79 46,812,808.36 14,551,443.67 23.7% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 47,583,003.00 51,815,080.00 19,508,736.49 49,126,543.00 2,688,537.00 5.2% Travel and Conferences 5200 1,605,147.00 3,099,977.82 1,014,138.60 2,269,327.97 830,649.85 26.8% Dues and Memberships 5300 221,956.00 394,363.00 293,402.94 320,214.00 74,149.00 18.8% Insurance 5400-5450 1,073,447.00 2,082,256.00 144,516.19 155,888.00 1,926,368.00 92.5% Operations and Housekeeping Services 5500 22,693,439.00 22,663,766.00 14,022,533.70 26,620,416.77 (3,956,650.77)
Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 3,205,139.00 3,566,382.00 1,619,560.20 3,202,433.00 363,949.00 10.2% Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 (20,323,610.00) (22,001,630.00) (9,686,916.53) (11,747,967.00) (10,253,663.00) 46.6% Professional/Consulting Services and Operating Expenditures 5800 18,040,565.00 20,544,266.58 9,548,843.58 18,978,289.00 1,565,977.58 7.6% Communications 5900 9,358,621.00 9,305,234.00 2,723,169.57 8,001,070.00 1,304,164.00 14.0% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 83,457,707.00 91,469,695.40 39,187,984.74 96,926,214.74 (5,456,519.34)
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San Diego Unified San Diego County 2014-15 Second Interim General Fund Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 01I California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 7 Printed: 3/4/2015 9:45 AM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) CAPITAL OUTLAY Land 6100 0.00 0.00 1,438.50 28,117.00 (28,117.00) New Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0% Buildings and Improvements of Buildings 6200 7,652,000.00 39,675,143.00 222,704.38 1,367,496.00 38,307,647.00 96.6% Books and Media for New School Libraries
6300 0.00 0.00 0.00 0.00 0.00 0.0% Equipment 6400 306,977.00 958,577.00 512,932.33 913,014.00 45,563.00 4.8% Equipment Replacement 6500 28,399.00 28,399.00 0.00 21,000.00 7,399.00 26.1% TOTAL, CAPITAL OUTLAY 7,987,376.00 40,662,119.00 737,075.21 2,329,627.00 38,332,492.00 94.3% OTHER OUTGO (excluding Transfers of Indirect Costs) Tuition Tuition for Instruction Under Interdistrict Attendance Agreements 7110 0.00 0.00 0.00 0.00 0.00 0.0% State Special Schools 7130 0.00 0.00 0.00 0.00 0.00 0.0% Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools 7141 0.00 0.00 0.00 0.00 0.00 0.0% Payments to County Offices 7142 1,350,000.00 1,350,000.00 310,010.00 1,405,010.00 (55,010.00)
Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Pass-Through Revenues To Districts or Charter Schools 7211 0.00 0.00 0.00 0.00 0.00 0.0% To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.0% To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0% Special Education SELPA Transfers of Apportionments To Districts or Charter Schools 6500 7221 0.00 0.00 (179.20) 0.00 0.00 0.0% To County Offices 6500 7222 0.00 0.00 0.00 0.00 0.00 0.0% To JPAs 6500 7223 0.00 0.00 0.00 0.00 0.00 0.0% ROC/P Transfers of Apportionments To Districts or Charter Schools 6360 7221 0.00 0.00 0.00 0.00 0.00 0.0% To County Offices 6360 7222 0.00 0.00 0.00 0.00 0.00 0.0% To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.00 0.0% Other Transfers of Apportionments All Other 7221-7223 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers 7281-7283 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers Out to All Others 7299 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 1,350,000.00 1,350,000.00 309,830.80 1,405,010.00 (55,010.00)
OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs 7310 0.00 0.00 0.00 0.00 Transfers of Indirect Costs - Interfund 7350 (4,366,918.00) (2,175,480.00) (666,028.81) (2,363,201.00) 187,721.00
TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (4,366,918.00) (2,175,480.00) (666,028.81) (2,363,201.00) 187,721.00
TOTAL, EXPENDITURES 1,161,760,676.00 1,235,657,813.88 626,398,659.50 1,190,395,633.00 45,262,180.88 3.7%
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San Diego Unified San Diego County 2014-15 Second Interim General Fund Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 01I California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 8 Printed: 3/4/2015 9:45 AM Description Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: Special Reserve Fund 8912 0.00 0.00 0.00 0.00 0.00 0.0% From: Bond Interest and Redemption Fund 8914 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers In 8919 39,010,666.00 42,105,991.42 27,814,456.00 42,105,991.22 (0.20) 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 39,010,666.00 42,105,991.42 27,814,456.00 42,105,991.22 (0.20) 0.0% INTERFUND TRANSFERS OUT To: Child Development Fund 7611 0.00 0.00 0.00 0.00 0.00 0.0% To: Special Reserve Fund 7612 0.00 0.00 0.00 0.00 0.00 0.0% To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.0% To: Cafeteria Fund 7616 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 9,895,237.00 12,737,701.00 7,459,060.54 12,737,701.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 9,895,237.00 12,737,701.00 7,459,060.54 12,737,701.00 0.00 0.0% OTHER SOURCES/USES SOURCES State Apportionments Emergency Apportionments 8931 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds Proceeds from Sale/Lease- Purchase of Land/Buildings 8953 0.00 0.00 0.00 0.00 0.00 0.0% Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Certificates
8971 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00 Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 29,115,429.00 29,368,290.42 20,355,395.46 29,368,290.22 0.20 0.0%
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San Diego Unified San Diego County Second Interim General Fund Exhibit: Restricted Balance Detail 37 68338 0000000 Form 01I California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 04/24/2012) Page 1 Printed: 3/4/2015 9:45 AM 2014-15 Resource Description Projected Year Totals 3311 Special Ed: IDEA Local Assistance, Part B, S 0.84 3320 Special Ed: IDEA Preschool Local Entitlemen 1,820.03 4510 Indian Education 984.99 5640 Medi-Cal Billing Option 3,030,004.28 5810 Other Restricted Federal 267.48 6230 California Clean Energy Jobs Act 610,037.77 6300 Lottery: Instructional Materials 2,589,915.41 6500 Special Education 98,672.67 6515 Special Ed: Infant Discretionary Funds 68.03 7090 Economic Impact Aid (EIA): State Compensa 153,663.46 7091 Economic Impact Aid (EIA): Limited English 514,232.37 7250 School Based Coordination Program (SBCP 0.01 7400 Quality Education Investment Act 4,196.70 7405 Common Core State Standards Implementat 7,843.20 7810 Other Restricted State 9,141.02 9010 Other Restricted Local 3,586,472.12 Total, Restricted Balance 10,607,320.38
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Fund
Fund Description Beginning Balance Revenue Expenses Trans In/ (Trans Out) Ending Balance 01 General Fund 126,616,646 $ 1,103,424,565 $ (1,190,395,633) $ 29,368,290 $ 69,013,868 $ 11 Adult Education 225,753 648,600 (802,659) ‐ 71,694 12 Child Development 15,273 18,898,487 (25,877,127) 6,978,640 15,273 13 Cafeteria Special Revenue 2,015,167 62,992,553 (63,246,627) ‐ 1,761,093 14 Deferred Maintenance 180,859 640 ‐ ‐ 181,499 15 Pupil Transportation Equipment 478,470 598,321 (213,023) ‐ 863,768 20 Special Reserve ‐ Retiree Benefits 1,618,803 6,166 ‐ 177,456 1,802,425 21 Building Fund 477,284,219 1,338,300 (260,941,982) ‐ 217,680,537 25 Capital Facilities Fund 40,116,507 30,093,932 (22,335,834) (12,000,000) 35,874,605 35 County School Facilities Fund 92,563,283 2,217,701 (10,096,875) ‐ 84,684,109 40 Special Reserve ‐ Capital Projects 9,896,987 28,044,186 (2,640,969) (29,979,386) 5,320,818 51 Bond Interest & Redemption 232,399,201 158,634,438 (166,153,999) ‐ 224,879,640 67 Self Insurance Fund 75,734,614 24,753,691 (21,293,851) 5,455,000 84,649,454 Total 1,059,145,782 $ 1,431,651,580 $ (1,763,998,579) $ ‐ $ 726,798,783 $
2014/15 Second Interim Report SAN DIEGO UNIFIED SCHOOL DISTRICT Financial Services Division Budget Development Department March 4, 2015 Projected Fund Balances
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San Diego Unified San Diego County 2014-15 Second Interim Adult Education Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 11I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 1 Printed: 3/4/2015 9:46 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F)
1) LCFF Sources 8010-8099 509,600.00 509,600.00 234,416.00 509,600.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 0.00 0.00 0.00 0.00 0.00 0.0% 4) Other Local Revenue 8600-8799 1,000.00 139,000.00 60,858.18 139,000.00 0.00 0.0% 5) TOTAL, REVENUES 510,600.00 648,600.00 295,274.18 648,600.00
1) Certificated Salaries 1000-1999 376,420.00 416,408.00 198,746.39 395,127.00 21,281.00 5.1% 2) Classified Salaries 2000-2999 48,979.00 50,965.00 31,190.71 53,699.00 (2,734.00)
3) Employee Benefits 3000-3999 135,718.00 146,090.00 69,401.68 139,877.46 6,212.54 4.3% 4) Books and Supplies 4000-4999 70,417.00 65,582.00 4,359.54 12,107.00 53,475.00 81.5% 5) Services and Other Operating Expenditures 5000-5999 41,650.00 185,206.00 78,839.85 177,774.00 7,432.00 4.0% 6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 10,102.00 12,066.90 24,075.00 (13,973.00)
9) TOTAL, EXPENDITURES 673,184.00 874,353.00 394,605.07 802,659.46
OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (162,584.00) (225,753.00) (99,330.89) (154,059.46)
1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.00 0.00
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San Diego Unified San Diego County 2014-15 Second Interim Adult Education Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 11I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 2 Printed: 3/4/2015 9:46 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F)
BALANCE (C + D4) (162,584.00) (225,753.00) (99,330.89) (154,059.46)
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 226,254.91 226,062.00 226,062.42 0.42 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 226,254.91 226,062.00 226,062.42 d) Other Restatements 9795 0.00 (309.00) (309.26) (0.26) 0.1% e) Adjusted Beginning Balance (F1c + F1d) 226,254.91 225,753.00 225,753.16 2) Ending Balance, June 30 (E + F1e) 63,670.91 0.00 71,693.70 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.00 Stores 9712 0.00 0.00 0.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Restricted 9740 2,527.10 0.00 42,528.53 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Committments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 61,143.81 0.00 29,165.17 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00
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San Diego Unified San Diego County 2014-15 Second Interim Adult Education Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 11I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 3 Printed: 3/4/2015 9:46 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) LCFF SOURCES LCFF Transfers LCFF Transfers - Current Year 8091 509,600.00 509,600.00 234,416.00 509,600.00 0.00 0.0% LCFF/Revenue Limit Transfers - Prior Years 8099 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, LCFF SOURCES 509,600.00 509,600.00 234,416.00 509,600.00 0.00 0.0% FEDERAL REVENUE Interagency Contracts Between LEAs 8285 0.00 0.00 0.00 0.00 0.00 0.0% No Child Left Behind 3105, 3200, 4045 8290 0.00 0.00 0.00 0.00 0.00 0.0% Vocational and Applied Technology Education 3500-3699 8290 0.00 0.00 0.00 0.00 0.00 0.0% Safe and Drug Free Schools 3700-3799 8290 0.00 0.00 0.00 0.00 0.00 0.0% All Other Federal Revenue All Other 8290 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, FEDERAL REVENUE 0.00 0.00 0.00 0.00 0.00 0.0% OTHER STATE REVENUE Other State Apportionments All Other State Apportionments - Current Year 8311 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Apportionments - Prior Years 8319 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Revenue 8590 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 0.00 0.00 0.00 0.00 0.00 0.0% OTHER LOCAL REVENUE Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Leases and Rentals 8650 0.00 0.00 0.00 0.00 0.00 0.0% Interest 8660 1,000.00 1,000.00 643.52 1,000.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% Fees and Contracts Adult Education Fees 8671 0.00 0.00 0.00 0.00 0.00 0.0% Interagency Services 8677 0.00 0.00 0.00 0.00 0.00 0.0% Other Local Revenue All Other Local Revenue 8699 0.00 138,000.00 60,214.66 138,000.00 0.00 0.0% Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 1,000.00 139,000.00 60,858.18 139,000.00 0.00 0.0% TOTAL, REVENUES 510,600.00 648,600.00 295,274.18 648,600.00
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San Diego Unified San Diego County 2014-15 Second Interim Adult Education Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 11I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 4 Printed: 3/4/2015 9:46 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) CERTIFICATED SALARIES Certificated Teachers' Salaries 1100 258,388.00 259,028.00 118,982.82 233,879.00 25,149.00 9.7% Certificated Pupil Support Salaries 1200 2,700.00 2,700.00 0.00 0.00 2,700.00 100.0% Certificated Supervisors' and Administrators' Salaries 1300 113,443.00 116,255.00 67,815.23 116,255.00 0.00 0.0% Other Certificated Salaries 1900 1,889.00 38,425.00 11,948.34 44,993.00 (6,568.00)
TOTAL, CERTIFICATED SALARIES 376,420.00 416,408.00 198,746.39 395,127.00 21,281.00 5.1% CLASSIFIED SALARIES Classified Instructional Salaries 2100 0.00 0.00 0.00 0.00 0.00 0.0% Classified Support Salaries 2200 2,000.00 2,000.00 437.72 875.00 1,125.00 56.3% Classified Supervisors' and Administrators' Salaries 2300 0.00 0.00 0.00 0.00 0.00 0.0% Clerical, Technical and Office Salaries 2400 46,979.00 48,965.00 30,752.99 52,824.00 (3,859.00)
Other Classified Salaries 2900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CLASSIFIED SALARIES 48,979.00 50,965.00 31,190.71 53,699.00 (2,734.00)
EMPLOYEE BENEFITS STRS 3101-3102 31,056.00 35,274.00 17,597.40 35,035.46 238.54 0.7% PERS 3201-3202 5,605.00 5,605.00 3,055.21 5,801.08 (196.08)
OASDI/Medicare/Alternative 3301-3302 9,205.00 9,893.00 5,231.89 9,804.64 88.36 0.9% Health and Welfare Benefits 3401-3402 75,370.00 79,356.00 35,509.18 73,646.00 5,710.00 7.2% Unemployment Insurance 3501-3502 214.00 234.00 115.07 224.17 9.83 4.2% Workers' Compensation 3601-3602 12,124.00 13,453.00 6,833.71 13,395.11 57.89 0.4% OPEB, Allocated 3701-3702 1,532.00 1,663.00 822.22 1,473.00 190.00 11.4% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 612.00 612.00 237.00 498.00 114.00 18.6% TOTAL, EMPLOYEE BENEFITS 135,718.00 146,090.00 69,401.68 139,877.46 6,212.54 4.3% BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials 4100 40,000.00 40,304.00 303.99 304.00 40,000.00 99.2% Books and Other Reference Materials 4200 0.00 0.00 0.00 0.00 0.00 0.0% Materials and Supplies 4300 18,659.00 17,520.00 4,055.55 5,055.00 12,465.00 71.1% Noncapitalized Equipment 4400 11,758.00 7,758.00 0.00 6,748.00 1,010.00 13.0% TOTAL, BOOKS AND SUPPLIES 70,417.00 65,582.00 4,359.54 12,107.00 53,475.00 81.5%
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San Diego Unified San Diego County 2014-15 Second Interim Adult Education Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 11I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 5 Printed: 3/4/2015 9:46 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 30,000.00 173,694.00 75,363.94 173,694.00 0.00 0.0% Travel and Conferences 5200 0.00 0.00 0.00 0.00 0.00 0.0% Dues and Memberships 5300 0.00 0.00 0.00 0.00 0.00 0.0% Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0% Operations and Housekeeping Services 5500 0.00 0.00 0.00 0.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 1,900.00 1,900.00 615.18 1,219.00 681.00 35.8% Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 2,000.00 2,063.00 1,149.32 1,149.00 914.00 44.3% Professional/Consulting Services and Operating Expenditures 5800 5,500.00 5,500.00 499.90 500.00 5,000.00 90.9% Communications 5900 2,250.00 2,049.00 1,211.51 1,212.00 837.00 40.8% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 41,650.00 185,206.00 78,839.85 177,774.00 7,432.00 4.0% CAPITAL OUTLAY Land 6100 0.00 0.00 0.00 0.00 0.00 0.0% Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0% Buildings and Improvements of Buildings 6200 0.00 0.00 0.00 0.00 0.00 0.0% Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0% Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 0.00 0.00 0.00 0.00 0.00 0.0% OTHER OUTGO (excluding Transfers of Indirect Costs) Tuition Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools 7141 0.00 0.00 0.00 0.00 0.00 0.0% Payments to County Offices 7142 0.00 0.00 0.00 0.00 0.00 0.0% Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.00 0.00 0.00 0.0% OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs - Interfund 7350 0.00 10,102.00 12,066.90 24,075.00 (13,973.00)
TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 0.00 10,102.00 12,066.90 24,075.00 (13,973.00)
TOTAL, EXPENDITURES 673,184.00 874,353.00 394,605.07 802,659.46
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San Diego Unified San Diego County 2014-15 Second Interim Adult Education Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 11I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 6 Printed: 3/4/2015 9:46 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.0% INTERFUND TRANSFERS OUT To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0% OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 0.00 0.00 0.00
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San Diego Unified San Diego County Second Interim Adult Education Fund Exhibit: Restricted Balance Detail 37 68338 0000000 Form 11I California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 04/30/2012) Page 1 Printed: 3/4/2015 9:46 AM
2014/15 Resource Description Projected Year Totals 9010 Other Restricted Local 42,528.53 Total, Restricted Balance 42,528.53
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San Diego Unified San Diego County 2014-15 Second Interim Child Development Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 12I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 1 Printed: 3/4/2015 9:46 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F)
1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 463,286.00 355,717.00 184,946.00 355,718.00 1.00 0.0% 3) Other State Revenue 8300-8599 14,915,688.00 13,494,760.00 11,404,723.00 13,494,760.00 0.00 0.0% 4) Other Local Revenue 8600-8799 5,088,224.00 5,048,008.00 1,792,161.98 5,048,009.00 1.00 0.0% 5) TOTAL, REVENUES 20,467,198.00 18,898,485.00 13,381,830.98 18,898,487.00
1) Certificated Salaries 1000-1999 7,402,715.00 7,954,578.00 4,990,906.18 8,925,347.00 (970,769.00)
2) Classified Salaries 2000-2999 6,904,927.00 7,508,330.00 4,496,512.01 7,448,162.00 60,168.00 0.8% 3) Employee Benefits 3000-3999 6,593,824.00 7,041,886.00 3,766,328.32 7,369,046.00 (327,160.00)
4) Books and Supplies 4000-4999 1,136,416.00 2,348,851.00 226,256.45 829,555.00 1,519,296.00 64.7% 5) Services and Other Operating Expenditures 5000-5999 0.00 147,916.00 87,110.07 314,529.00 (166,613.00)
6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 877,107.00 875,567.00 534,970.52 990,488.00 (114,921.00)
9) TOTAL, EXPENDITURES 22,914,989.00 25,877,128.00 14,102,083.55 25,877,127.00
OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (2,447,791.00) (6,978,643.00) (720,252.57) (6,978,640.00)
1) Interfund Transfers a) Transfers In 8900-8929 2,447,793.00 6,978,640.00 0.00 6,978,640.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 2,447,793.00 6,978,640.00 0.00 6,978,640.00
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San Diego Unified San Diego County 2014-15 Second Interim Child Development Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 12I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 2 Printed: 3/4/2015 9:46 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F)
BALANCE (C + D4) 2.00 (3.00) (720,252.57) 0.00
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 15,404.92 15,273.18 15,273.18 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 15,404.92 15,273.18 15,273.18 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 15,404.92 15,273.18 15,273.18 2) Ending Balance, June 30 (E + F1e) 15,406.92 15,270.18 15,273.18 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.00 Stores 9712 0.00 0.00 0.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Restricted 9740 6.55 3.03 6.03 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Committments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 15,401.22 15,267.91 15,267.91 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 Unassigned/Unappropriated Amount 9790 (0.85) (0.76) (0.76)
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San Diego Unified San Diego County 2014-15 Second Interim Child Development Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 12I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 3 Printed: 3/4/2015 9:46 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) FEDERAL REVENUE Child Nutrition Programs 8220 0.00 0.00 0.00 0.00 0.00 0.0% Interagency Contracts Between LEAs 8285 0.00 0.00 0.00 0.00 0.00 0.0% NCLB: Title I, Part A, Basic Grants Low-Income and Neglected 3010 8290 0.00 0.00 0.00 0.00 0.00 0.0% All Other Federal Revenue All Other 8290 463,286.00 355,717.00 184,946.00 355,718.00 1.00 0.0% TOTAL, FEDERAL REVENUE 463,286.00 355,717.00 184,946.00 355,718.00 1.00 0.0% OTHER STATE REVENUE Child Nutrition Programs 8520 0.00 0.00 0.00 0.00 0.00 0.0% Child Development Apportionments 8530 445,215.00 389,132.00 202,337.00 389,132.00 0.00 0.0% Pass-Through Revenues from State Sources 8587 0.00 0.00 0.00 0.00 0.00 0.0% State Preschool 6105 8590 14,415,473.00 13,050,628.00 11,188,636.00 13,050,628.00 0.00 0.0% All Other State Revenue All Other 8590 55,000.00 55,000.00 13,750.00 55,000.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 14,915,688.00 13,494,760.00 11,404,723.00 13,494,760.00 0.00 0.0% OTHER LOCAL REVENUE Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Food Service Sales 8634 0.00 0.00 0.00 0.00 0.00 0.0% Interest 8660 0.00 0.00 12,451.66 0.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% Fees and Contracts Child Development Parent Fees 8673 0.00 0.00 142,509.32 0.00 0.00 0.0% Interagency Services 8677 0.00 0.00 0.00 0.00 0.00 0.0% All Other Fees and Contracts 8689 0.00 0.00 0.00 0.00 0.00 0.0% Other Local Revenue All Other Local Revenue 8699 5,088,224.00 5,048,008.00 1,637,201.00 5,048,009.00 1.00 0.0% All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 5,088,224.00 5,048,008.00 1,792,161.98 5,048,009.00 1.00 0.0% TOTAL, REVENUES 20,467,198.00 18,898,485.00 13,381,830.98 18,898,487.00
Page 41 of 150
San Diego Unified San Diego County 2014-15 Second Interim Child Development Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 12I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 4 Printed: 3/4/2015 9:46 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) CERTIFICATED SALARIES Certificated Teachers' Salaries 1100 5,670,347.00 6,216,204.00 3,895,830.92 6,974,738.00 (758,534.00)
Certificated Pupil Support Salaries 1200 284,710.00 284,710.00 166,218.10 411,151.00 (126,441.00)
Certificated Supervisors' and Administrators' Salaries 1300 1,019,946.00 994,164.00 671,487.55 1,111,835.00 (117,671.00)
Other Certificated Salaries 1900 427,712.00 459,500.00 257,369.61 427,623.00 31,877.00 6.9% TOTAL, CERTIFICATED SALARIES 7,402,715.00 7,954,578.00 4,990,906.18 8,925,347.00 (970,769.00)
CLASSIFIED SALARIES Classified Instructional Salaries 2100 5,024,032.00 5,520,839.00 3,319,301.42 5,465,856.00 54,983.00 1.0% Classified Support Salaries 2200 550,784.00 652,343.00 370,686.45 602,850.00 49,493.00 7.6% Classified Supervisors' and Administrators' Salaries 2300 188,554.00 187,715.00 105,096.32 181,406.00 6,309.00 3.4% Clerical, Technical and Office Salaries 2400 1,141,557.00 1,147,433.00 699,388.04 1,197,457.00 (50,024.00)
Other Classified Salaries 2900 0.00 0.00 2,039.78 593.00 (593.00) New TOTAL, CLASSIFIED SALARIES 6,904,927.00 7,508,330.00 4,496,512.01 7,448,162.00 60,168.00 0.8% EMPLOYEE BENEFITS STRS 3101-3102 610,719.00 687,052.00 424,638.84 738,413.00 (51,361.00)
PERS 3201-3202 790,049.00 836,904.00 445,572.07 842,044.00 (5,140.00)
OASDI/Medicare/Alternative 3301-3302 635,569.00 679,034.00 414,001.53 662,121.00 16,913.00 2.5% Health and Welfare Benefits 3401-3402 4,073,748.00 4,319,982.00 2,161,017.81 4,593,973.00 (273,991.00)
Unemployment Insurance 3501-3502 7,145.00 7,668.00 4,724.71 7,535.00 133.00 1.7% Workers' Compensation 3601-3602 407,760.00 438,794.00 280,853.58 452,126.00 (13,332.00)
OPEB, Allocated 3701-3702 46,075.00 48,880.00 27,575.24 54,694.00 (5,814.00)
OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 22,759.00 23,572.00 7,944.54 18,140.00 5,432.00 23.0% TOTAL, EMPLOYEE BENEFITS 6,593,824.00 7,041,886.00 3,766,328.32 7,369,046.00 (327,160.00)
BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.00 0.00 0.00 0.0% Books and Other Reference Materials 4200 0.00 0.00 0.00 0.00 0.00 0.0% Materials and Supplies 4300 1,136,416.00 2,348,851.00 225,280.14 827,579.00 1,521,272.00 64.8% Noncapitalized Equipment 4400 0.00 0.00 976.31 1,976.00 (1,976.00) New Food 4700 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, BOOKS AND SUPPLIES 1,136,416.00 2,348,851.00 226,256.45 829,555.00 1,519,296.00 64.7%
Page 42 of 150
San Diego Unified San Diego County 2014-15 Second Interim Child Development Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 12I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 5 Printed: 3/4/2015 9:46 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.0% Travel and Conferences 5200 0.00 27,200.00 14,230.96 40,319.00 (13,119.00)
Dues and Memberships 5300 0.00 0.00 2,000.00 2,000.00 (2,000.00) New Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0% Operations and Housekeeping Services 5500 0.00 0.00 0.00 0.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 13,220.42 43,739.00 (43,739.00) New Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 0.00 55,717.00 21,295.36 50,798.00 4,919.00 8.8% Professional/Consulting Services and Operating Expenditures 5800 0.00 53,899.00 18,168.44 153,881.00 (99,982.00)
Communications 5900 0.00 11,100.00 18,194.89 23,792.00 (12,692.00)
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 147,916.00 87,110.07 314,529.00 (166,613.00)
CAPITAL OUTLAY Land 6100 0.00 0.00 0.00 0.00 0.00 0.0% Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0% Buildings and Improvements of Buildings 6200 0.00 0.00 0.00 0.00 0.00 0.0% Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0% Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 0.00 0.00 0.00 0.00 0.00 0.0% OTHER OUTGO (excluding Transfers of Indirect Costs) Other Transfers Out All Other Transfers Out to All Others 7299 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.00 0.00 0.00 0.0% OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs - Interfund 7350 877,107.00 875,567.00 534,970.52 990,488.00 (114,921.00)
TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 877,107.00 875,567.00 534,970.52 990,488.00 (114,921.00)
TOTAL, EXPENDITURES 22,914,989.00 25,877,128.00 14,102,083.55 25,877,127.00
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San Diego Unified San Diego County 2014-15 Second Interim Child Development Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 12I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 6 Printed: 3/4/2015 9:46 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: General Fund 8911 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers In 8919 2,447,793.00 6,978,640.00 0.00 6,978,640.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 2,447,793.00 6,978,640.00 0.00 6,978,640.00 0.00 0.0% INTERFUND TRANSFERS OUT Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0% OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 2,447,793.00 6,978,640.00 0.00 6,978,640.00
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San Diego Unified San Diego County Second Interim Child Development Fund Exhibit: Restricted Balance Detail 37 68338 0000000 Form 12I California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 04/30/2012) Page 1 Printed: 3/4/2015 9:46 AM
2014/15 Resource Description Projected Year Totals 5025 Child Development: Federal Child Care, Center-based 1.05 5037 Child Development: ARRA Quality Improvement Activities 0.52 5080 Child Development: School-Age Child Care Resource Contra 0.48 6105 Child Development: California State Preschool Program 0.74 6145 Child Development: Facilities Renovation and Repair 0.27 9010 Other Restricted Local 2.97 Total, Restricted Balance 6.03
Page 45 of 150
San Diego Unified San Diego County 2014-15 Second Interim Cafeteria Special Revenue Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 13I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 1 Printed: 3/4/2015 9:46 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F)
1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 52,549,371.00 52,549,371.00 25,815,612.03 51,430,741.00 (1,118,630.00)
3) Other State Revenue 8300-8599 3,920,311.00 3,920,311.00 2,452,196.09 3,914,100.00 (6,211.00)
4) Other Local Revenue 8600-8799 7,657,916.00 7,660,772.00 3,726,497.47 7,647,712.00 (13,060.00)
5) TOTAL, REVENUES 64,127,598.00 64,130,454.00 31,994,305.59 62,992,553.00
1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 21,526,548.00 21,517,148.00 12,471,562.13 22,455,617.00 (938,469.00)
3) Employee Benefits 3000-3999 13,403,531.00 13,412,931.00 5,965,263.86 13,008,531.00 404,400.00 3.0% 4) Books and Supplies 4000-4999 23,242,556.00 23,240,556.00 13,070,209.32 23,889,941.23 (649,385.23)
5) Services and Other Operating Expenditures 5000-5999 2,016,900.00 2,018,900.00 958,344.55 2,293,900.00 (275,000.00)
6) Capital Outlay 6000-6999 250,000.00 250,000.00 79,877.63 250,000.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 3,489,811.00 1,289,811.00 118,991.39 1,348,638.00 (58,827.00)
9) TOTAL, EXPENDITURES 63,929,346.00 61,729,346.00 32,664,248.88 63,246,627.23
OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 198,252.00 2,401,108.00 (669,943.29) (254,074.23)
1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.00 0.00
Page 46 of 150
San Diego Unified San Diego County 2014-15 Second Interim Cafeteria Special Revenue Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 13I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 2 Printed: 3/4/2015 9:46 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F)
BALANCE (C + D4) 198,252.00 2,401,108.00 (669,943.29) (254,074.23)
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 1,311,246.85 1,311,246.85 2,015,166.52 703,919.67 53.7% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 1,311,246.85 1,311,246.85 2,015,166.52 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 1,311,246.85 1,311,246.85 2,015,166.52 2) Ending Balance, June 30 (E + F1e) 1,509,498.85 3,712,354.85 1,761,092.29 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.00 Stores 9712 0.00 0.00 0.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Restricted 9740 723,226.69 2,923,226.69 750,729.32 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Committments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 786,272.16 789,128.16 1,010,362.97 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00
Page 47 of 150
San Diego Unified San Diego County 2014-15 Second Interim Cafeteria Special Revenue Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 13I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 3 Printed: 3/4/2015 9:46 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) FEDERAL REVENUE Child Nutrition Programs 8220 52,549,371.00 52,549,371.00 25,725,612.03 51,330,741.00 (1,218,630.00)
All Other Federal Revenue 8290 0.00 0.00 90,000.00 100,000.00 100,000.00 New TOTAL, FEDERAL REVENUE 52,549,371.00 52,549,371.00 25,815,612.03 51,430,741.00 (1,118,630.00)
OTHER STATE REVENUE Child Nutrition Programs 8520 3,920,311.00 3,920,311.00 2,452,196.09 3,914,100.00 (6,211.00)
All Other State Revenue 8590 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 3,920,311.00 3,920,311.00 2,452,196.09 3,914,100.00 (6,211.00)
OTHER LOCAL REVENUE Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Food Service Sales 8634 7,611,617.00 7,611,617.00 3,607,294.20 7,600,183.00 (11,434.00)
Leases and Rentals 8650 0.00 0.00 0.00 0.00 0.00 0.0% Interest 8660 0.00 0.00 11,971.12 0.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% Fees and Contracts Interagency Services 8677 0.00 0.00 0.00 0.00 0.00 0.0% Other Local Revenue All Other Local Revenue 8699 46,299.00 49,155.00 107,232.15 47,529.00 (1,626.00)
TOTAL, OTHER LOCAL REVENUE 7,657,916.00 7,660,772.00 3,726,497.47 7,647,712.00 (13,060.00)
TOTAL, REVENUES 64,127,598.00 64,130,454.00 31,994,305.59 62,992,553.00
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San Diego Unified San Diego County 2014-15 Second Interim Cafeteria Special Revenue Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 13I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 4 Printed: 3/4/2015 9:46 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) CERTIFICATED SALARIES Certificated Supervisors' and Administrators' Salaries 1300 0.00 0.00 0.00 0.00 0.00 0.0% Other Certificated Salaries 1900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0% CLASSIFIED SALARIES Classified Support Salaries 2200 16,862,686.00 16,862,686.00 9,652,989.20 16,862,686.00 0.00 0.0% Classified Supervisors' and Administrators' Salaries 2300 2,959,847.00 2,959,847.00 1,869,052.38 3,893,916.00 (934,069.00)
Clerical, Technical and Office Salaries 2400 1,704,015.00 1,694,615.00 949,520.55 1,699,015.00 (4,400.00)
Other Classified Salaries 2900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CLASSIFIED SALARIES 21,526,548.00 21,517,148.00 12,471,562.13 22,455,617.00 (938,469.00)
EMPLOYEE BENEFITS STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0% PERS 3201-3202 2,463,049.00 2,463,049.00 1,018,662.92 2,463,049.00 0.00 0.0% OASDI/Medicare/Alternative 3301-3302 1,646,772.00 1,646,772.00 943,270.01 1,646,772.00 0.00 0.0% Health and Welfare Benefits 3401-3402 8,614,247.00 8,622,647.00 3,604,601.92 8,218,247.00 404,400.00 4.7% Unemployment Insurance 3501-3502 10,771.00 10,771.00 6,180.94 10,771.00 0.00 0.0% Workers' Compensation 3601-3602 613,502.00 613,502.00 370,832.16 613,502.00 0.00 0.0% OPEB, Allocated 3701-3702 21,359.00 21,359.00 12,655.88 21,359.00 0.00 0.0% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 33,831.00 34,831.00 9,060.03 34,831.00 0.00 0.0% TOTAL, EMPLOYEE BENEFITS 13,403,531.00 13,412,931.00 5,965,263.86 13,008,531.00 404,400.00 3.0% BOOKS AND SUPPLIES Books and Other Reference Materials 4200 0.00 0.00 0.00 0.00 0.00 0.0% Materials and Supplies 4300 630,784.00 633,784.00 309,337.77 618,475.00 15,309.00 2.4% Noncapitalized Equipment 4400 275,000.00 275,000.00 125,525.49 275,000.00 0.00 0.0% Food 4700 22,336,772.00 22,331,772.00 12,635,346.06 22,996,466.23 (664,694.23)
TOTAL, BOOKS AND SUPPLIES 23,242,556.00 23,240,556.00 13,070,209.32 23,889,941.23 (649,385.23)
Page 49 of 150
San Diego Unified San Diego County 2014-15 Second Interim Cafeteria Special Revenue Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 13I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 5 Printed: 3/4/2015 9:46 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 144,000.00 144,000.00 69,202.16 144,000.00 0.00 0.0% Travel and Conferences 5200 53,300.00 51,700.00 17,815.35 53,300.00 (1,600.00)
Dues and Memberships 5300 0.00 0.00 0.00 0.00 0.00 0.0% Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0% Operations and Housekeeping Services 5500 400,000.00 401,000.00 179.00 401,000.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 12,000.00 12,000.00 4,286.51 12,000.00 0.00 0.0% Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 965,000.00 967,600.00 641,148.44 1,166,000.00 (198,400.00)
Professional/Consulting Services and Operating Expenditures 5800 375,000.00 375,000.00 198,795.63 450,000.00 (75,000.00)
Communications 5900 67,600.00 67,600.00 26,917.46 67,600.00 0.00 0.0% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 2,016,900.00 2,018,900.00 958,344.55 2,293,900.00 (275,000.00)
CAPITAL OUTLAY Buildings and Improvements of Buildings 6200 0.00 0.00 0.00 0.00 0.00 0.0% Equipment 6400 250,000.00 250,000.00 79,877.63 250,000.00 0.00 0.0% Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 250,000.00 250,000.00 79,877.63 250,000.00 0.00 0.0% OTHER OUTGO (excluding Transfers of Indirect Costs) Debt Service Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.00 0.00 0.00 0.0% OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs - Interfund 7350 3,489,811.00 1,289,811.00 118,991.39 1,348,638.00 (58,827.00)
TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 3,489,811.00 1,289,811.00 118,991.39 1,348,638.00 (58,827.00)
TOTAL, EXPENDITURES 63,929,346.00 61,729,346.00 32,664,248.88 63,246,627.23
Page 50 of 150
San Diego Unified San Diego County 2014-15 Second Interim Cafeteria Special Revenue Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 13I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 6 Printed: 3/4/2015 9:46 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: General Fund 8916 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.0% INTERFUND TRANSFERS OUT Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0% OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 0.00 0.00 0.00
Page 51 of 150
San Diego Unified San Diego County Second Interim Cafeteria Special Revenue Fund Exhibit: Restricted Balance Detail 37 68338 0000000 Form 13I California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 04/30/2012) Page 1 Printed: 3/4/2015 9:46 AM
2014/15 Resource Description Projected Year Totals 5310 Child Nutrition: School Programs (e.g., School Lunch, School 643,927.32 5314 Child Nutrition: NSLP Equipment Assistance Grants 100,000.00 9010 Other Restricted Local 6,802.00 Total, Restricted Balance 750,729.32
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San Diego Unified San Diego County 2014-15 Second Interim Deferred Maintenance Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 14I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 1 Printed: 3/4/2015 9:47 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F)
1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 0.00 0.00 0.00 0.00 0.00 0.0% 4) Other Local Revenue 8600-8799 580.00 580.00 348.01 640.00 60.00 10.3% 5) TOTAL, REVENUES 580.00 580.00 348.01 640.00
1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 0.00 0.00 0.00 0.00 0.00 0.0% 3) Employee Benefits 3000-3999 0.00 0.00 0.00 0.00 0.00 0.0% 4) Books and Supplies 4000-4999 0.00 0.00 0.00 0.00 0.00 0.0% 5) Services and Other Operating Expenditures 5000-5999 0.00 0.00 (322.69) 0.00 0.00 0.0% 6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.00 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 0.00 0.00 (322.69) 0.00
OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 580.00 580.00 670.70 640.00
1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.00 0.00
Page 53 of 150
San Diego Unified San Diego County 2014-15 Second Interim Deferred Maintenance Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 14I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 2 Printed: 3/4/2015 9:47 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F)
BALANCE (C + D4) 580.00 580.00 670.70 640.00
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 180,806.53 180,859.16 180,859.16 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 180,806.53 180,859.16 180,859.16 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 180,806.53 180,859.16 180,859.16 2) Ending Balance, June 30 (E + F1e) 181,386.53 181,439.16 181,499.16 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.00 Stores 9712 0.00 0.00 0.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Restricted 9740 0.00 0.00 0.00 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Committments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 181,386.53 181,439.16 181,499.16 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00
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San Diego Unified San Diego County 2014-15 Second Interim Deferred Maintenance Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 14I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 3 Printed: 3/4/2015 9:47 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) LCFF SOURCES LCFF Transfers LCFF Transfers - Current Year 8091 0.00 0.00 0.00 0.00 0.00 0.0% LCFF/Revenue Limit Transfers - Prior Years 8099 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, LCFF SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% OTHER STATE REVENUE All Other State Revenue 8590 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 0.00 0.00 0.00 0.00 0.00 0.0% OTHER LOCAL REVENUE Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Interest 8660 580.00 580.00 348.01 640.00 60.00 10.3% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% Other Local Revenue All Other Local Revenue 8699 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 580.00 580.00 348.01 640.00 60.00 10.3% TOTAL, REVENUES 580.00 580.00 348.01 640.00
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San Diego Unified San Diego County 2014-15 Second Interim Deferred Maintenance Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 14I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 4 Printed: 3/4/2015 9:47 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) CLASSIFIED SALARIES Classified Support Salaries 2200 0.00 0.00 0.00 0.00 0.00 0.0% Other Classified Salaries 2900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0% EMPLOYEE BENEFITS STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0% PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0% OASDI/Medicare/Alternative 3301-3302 0.00 0.00 0.00 0.00 0.00 0.0% Health and Welfare Benefits 3401-3402 0.00 0.00 0.00 0.00 0.00 0.0% Unemployment Insurance 3501-3502 0.00 0.00 0.00 0.00 0.00 0.0% Workers' Compensation 3601-3602 0.00 0.00 0.00 0.00 0.00 0.0% OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.00 0.00 0.00 0.0% BOOKS AND SUPPLIES Books and Other Reference Materials 4200 0.00 0.00 0.00 0.00 0.00 0.0% Materials and Supplies 4300 0.00 0.00 0.00 0.00 0.00 0.0% Noncapitalized Equipment 4400 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, BOOKS AND SUPPLIES 0.00 0.00 0.00 0.00 0.00 0.0% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.0% Travel and Conferences 5200 0.00 0.00 0.00 0.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 0.00 0.00 (322.69) 0.00 0.00 0.0% Professional/Consulting Services and Operating Expenditures 5800 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 0.00 (322.69) 0.00 0.00 0.0% CAPITAL OUTLAY Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0% Buildings and Improvements of Buildings 6200 0.00 0.00 0.00 0.00 0.00 0.0% Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0% Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 0.00 0.00 0.00 0.00 0.00 0.0% OTHER OUTGO (excluding Transfers of Indirect Costs) Debt Service Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EXPENDITURES 0.00 0.00 (322.69) 0.00
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San Diego Unified San Diego County 2014-15 Second Interim Deferred Maintenance Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 14I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 5 Printed: 3/4/2015 9:47 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.0% INTERFUND TRANSFERS OUT Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0% OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 0.00 0.00 0.00
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San Diego Unified San Diego County Second Interim Deferred Maintenance Fund Exhibit: Restricted Balance Detail 37 68338 0000000 Form 14I California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 04/30/2012) Page 1 Printed: 3/4/2015 9:47 AM
2014/15 Resource Description Projected Year Totals Total, Restricted Balance 0.00
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San Diego Unified San Diego County 2014-15 Second Interim Pupil Transportation Equipment Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 15I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 1 Printed: 3/4/2015 9:47 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F)
1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 0.00 0.00 0.00 0.00 0.00 0.0% 4) Other Local Revenue 8600-8799 200.00 595,520.50 596,786.02 598,321.00 2,800.50 0.5% 5) TOTAL, REVENUES 200.00 595,520.50 596,786.02 598,321.00
1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 0.00 0.00 0.00 0.00 0.00 0.0% 3) Employee Benefits 3000-3999 0.00 0.00 0.00 0.00 0.00 0.0% 4) Books and Supplies 4000-4999 0.00 29,654.00 29,653.56 29,654.00 0.00 0.0% 5) Services and Other Operating Expenditures 5000-5999 0.00 855,692.68 6,300.00 6,300.00 849,392.68 99.3% 6) Capital Outlay 6000-6999 0.00 55,210.00 55,209.46 177,069.00 (121,859.00)
7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.00 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 0.00 940,556.68 91,163.02 213,023.00
OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 200.00 (345,036.18) 505,623.00 385,298.00
1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.00 0.00
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San Diego Unified San Diego County 2014-15 Second Interim Pupil Transportation Equipment Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 15I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 2 Printed: 3/4/2015 9:47 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F)
BALANCE (C + D4) 200.00 (345,036.18) 505,623.00 385,298.00
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 358,956.68 358,956.68 478,470.00 119,513.32 33.3% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 358,956.68 358,956.68 478,470.00 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 358,956.68 358,956.68 478,470.00 2) Ending Balance, June 30 (E + F1e) 359,156.68 13,920.50 863,768.00 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.00 Stores 9712 0.00 0.00 0.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Restricted 9740 0.00 0.00 0.00 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Committments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 359,156.68 13,920.50 863,768.00 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00
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San Diego Unified San Diego County 2014-15 Second Interim Pupil Transportation Equipment Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 15I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 3 Printed: 3/4/2015 9:47 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) OTHER STATE REVENUE All Other State Apportionments - Current Year 8311 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Apportionments - Prior Years 8319 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Revenue 8590 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 0.00 0.00 0.00 0.00 0.00 0.0% OTHER LOCAL REVENUE Sales Sale of Equipment/Supplies 8631 0.00 595,320.50 595,320.50 595,321.00 0.50 0.0% Interest 8660 200.00 200.00 1,465.52 3,000.00 2,800.00 1400.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% Other Transfers of Apportionments From Districts or Charter Schools 8791 0.00 0.00 0.00 0.00 0.00 0.0% From County Offices 8792 0.00 0.00 0.00 0.00 0.00 0.0% From JPAs 8793 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 200.00 595,520.50 596,786.02 598,321.00 2,800.50 0.5% TOTAL, REVENUES 200.00 595,520.50 596,786.02 598,321.00
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San Diego Unified San Diego County 2014-15 Second Interim Pupil Transportation Equipment Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 15I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 4 Printed: 3/4/2015 9:47 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) CLASSIFIED SALARIES Classified Support Salaries 2200 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0% EMPLOYEE BENEFITS STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0% PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0% OASDI/Medicare/Alternative 3301-3302 0.00 0.00 0.00 0.00 0.00 0.0% Health and Welfare Benefits 3401-3402 0.00 0.00 0.00 0.00 0.00 0.0% Unemployment Insurance 3501-3502 0.00 0.00 0.00 0.00 0.00 0.0% Workers' Compensation 3601-3602 0.00 0.00 0.00 0.00 0.00 0.0% OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.00 0.00 0.00 0.0% BOOKS AND SUPPLIES Books and Other Reference Materials 4200 0.00 0.00 0.00 0.00 0.00 0.0% Materials and Supplies 4300 0.00 29,654.00 29,653.56 29,654.00 0.00 0.0% Noncapitalized Equipment 4400 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, BOOKS AND SUPPLIES 0.00 29,654.00 29,653.56 29,654.00 0.00 0.0% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 0.00 855,692.68 6,300.00 6,300.00 849,392.68 99.3% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.00 0.00 0.00 0.0% Professional/Consulting Services and Operating Expenditures 5800 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 855,692.68 6,300.00 6,300.00 849,392.68 99.3% CAPITAL OUTLAY Equipment 6400 0.00 55,210.00 55,209.46 177,069.00 (121,859.00)
Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 0.00 55,210.00 55,209.46 177,069.00 (121,859.00)
OTHER OUTGO (excluding Transfers of Indirect Costs) Debt Service Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EXPENDITURES 0.00 940,556.68 91,163.02 213,023.00
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San Diego Unified San Diego County 2014-15 Second Interim Pupil Transportation Equipment Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 15I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 5 Printed: 3/4/2015 9:47 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.0% INTERFUND TRANSFERS OUT Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0% OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 0.00 0.00 0.00
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San Diego Unified San Diego County Second Interim Pupil Transportation Equipment Fund Exhibit: Restricted Balance Detail 37 68338 0000000 Form 15I California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 04/30/2012) Page 1 Printed: 3/4/2015 9:47 AM
2014/15 Resource Description Projected Year Totals Total, Restricted Balance 0.00
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San Diego Unified San Diego County 2014-15 Second Interim Special Reserve Fund for Postemployment Benefits Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 20I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 1 Printed: 3/4/2015 9:48 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F)
1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 0.00 0.00 0.00 0.00 0.00 0.0% 4) Other Local Revenue 8600-8799 3,813.00 6,166.00 3,845.18 6,166.00 0.00 0.0% 5) TOTAL, REVENUES 3,813.00 6,166.00 3,845.18 6,166.00
1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 0.00 0.00 0.00 0.00 0.00 0.0% 3) Employee Benefits 3000-3999 0.00 0.00 0.00 0.00 0.00 0.0% 4) Books and Supplies 4000-4999 0.00 0.00 0.00 0.00 0.00 0.0% 5) Services and Other Operating Expenditures 5000-5999 0.00 0.00 0.00 0.00 0.00 0.0% 6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.00 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 0.00 0.00 0.00 0.00
OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 3,813.00 6,166.00 3,845.18 6,166.00
1) Interfund Transfers a) Transfers In 8900-8929 592,444.00 604,061.00 604,060.54 604,061.00 0.00 0.0% b) Transfers Out 7600-7629 402,305.00 426,605.00 214,456.00 426,605.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 190,139.00 177,456.00 389,604.54 177,456.00
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San Diego Unified San Diego County 2014-15 Second Interim Special Reserve Fund for Postemployment Benefits Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 20I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 2 Printed: 3/4/2015 9:48 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F)
BALANCE (C + D4) 193,952.00 183,622.00 393,449.72 183,622.00
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 1,609,010.96 1,618,803.23 1,618,803.23 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 1,609,010.96 1,618,803.23 1,618,803.23 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 1,609,010.96 1,618,803.23 1,618,803.23 2) Ending Balance, June 30 (E + F1e) 1,802,962.96 1,802,425.23 1,802,425.23 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.00 Stores 9712 0.00 0.00 0.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Restricted 9740 0.00 0.00 0.00 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Committments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 1,802,962.96 1,802,425.23 1,802,425.23 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00
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San Diego Unified San Diego County 2014-15 Second Interim Special Reserve Fund for Postemployment Benefits Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 20I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014) Page 3 Printed: 3/4/2015 9:48 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) OTHER LOCAL REVENUE Interest 8660 3,813.00 6,166.00 3,845.18 6,166.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 3,813.00 6,166.00 3,845.18 6,166.00 0.00 0.0% TOTAL, REVENUES 3,813.00 6,166.00 3,845.18 6,166.00 INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: General Fund/CSSF 8912 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers In 8919 592,444.00 604,061.00 604,060.54 604,061.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 592,444.00 604,061.00 604,060.54 604,061.00 0.00 0.0% INTERFUND TRANSFERS OUT To: General Fund/CSSF 7612 0.00 0.00 0.00 0.00 0.00 0.0% To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 402,305.00 426,605.00 214,456.00 426,605.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 402,305.00 426,605.00 214,456.00 426,605.00 0.00 0.0% OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 190,139.00 177,456.00 389,604.54 177,456.00
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San Diego Unified San Diego County Second Interim Special Reserve Fund for Postemployment Benefits Exhibit: Restricted Balance Detail 37 68338 0000000 Form 20I California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 04/30/2012) Page 1 Printed: 3/4/2015 9:48 AM
2014/15 Resource Description Projected Year Totals Total, Restricted Balance 0.00
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San Diego Unified San Diego County 2014-15 Second Interim Building Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 21I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 05/13/2014) Page 1 Printed: 3/4/2015 9:51 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F)
1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 0.00 0.00 0.00 0.00 0.00 0.0% 4) Other Local Revenue 8600-8799 783,000.00 1,065,395.00 923,827.64 1,338,300.00 272,905.00 25.6% 5) TOTAL, REVENUES 783,000.00 1,065,395.00 923,827.64 1,338,300.00
1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 9,232,294.00 9,684,437.00 4,298,744.45 7,316,172.00 2,368,265.00 24.5% 3) Employee Benefits 3000-3999 3,834,512.00 3,953,044.00 1,669,848.88 3,062,189.00 890,855.00 22.5% 4) Books and Supplies 4000-4999 968,200.00 45,322,127.00 28,951,664.67 44,439,044.00 883,083.00 1.9% 5) Services and Other Operating Expenditures 5000-5999 17,226,570.00 21,793,362.00 7,312,416.04 7,436,332.00 14,357,030.00 65.9% 6) Capital Outlay 6000-6999 31,675,455.00 325,851,216.38 123,588,793.60 198,688,245.00 127,162,971.38 39.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.00 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 62,937,031.00 406,604,186.38 165,821,467.64 260,941,982.00
OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (62,154,031.00) (405,538,791.38) (164,897,640.00) (259,603,682.00)
1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.00 0.00
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San Diego Unified San Diego County 2014-15 Second Interim Building Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 21I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 05/13/2014) Page 2 Printed: 3/4/2015 9:51 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F)
BALANCE (C + D4) (62,154,031.00) (405,538,791.38) (164,897,640.00) (259,603,682.00)
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 486,837,161.98 477,284,219.37 477,284,219.37 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 486,837,161.98 477,284,219.37 477,284,219.37 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 486,837,161.98 477,284,219.37 477,284,219.37 2) Ending Balance, June 30 (E + F1e) 424,683,130.98 71,745,427.99 217,680,537.37 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.00 Stores 9712 0.00 0.00 0.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Legally Restricted Balance 9740 418,047,331.45 70,677,372.21 213,771,688.71 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Commitments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 6,635,799.53 1,068,055.78 3,908,848.66 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00
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San Diego Unified San Diego County 2014-15 Second Interim Building Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 21I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 05/13/2014) Page 3 Printed: 3/4/2015 9:51 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) FEDERAL REVENUE FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0% All Other Federal Revenue 8290 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, FEDERAL REVENUE 0.00 0.00 0.00 0.00 0.00 0.0% OTHER STATE REVENUE Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 0.00 0.0% Other Subventions/In-Lieu Taxes 8576 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Revenue 8590 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 0.00 0.00 0.00 0.00 0.00 0.0% OTHER LOCAL REVENUE County and District Taxes Other Restricted Levies Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.0% Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.0% Prior Years' Taxes 8617 0.00 0.00 0.00 0.00 0.00 0.0% Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.0% Non-Ad Valorem Taxes Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0% Other 8622 0.00 0.00 0.00 0.00 0.00 0.0% Community Redevelopment Funds Not Subject to LCFF Deduction 8625 0.00 0.00 0.00 0.00 0.00 0.0% Penalties and Interest from Delinquent Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0% Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Leases and Rentals 8650 0.00 0.00 0.00 0.00 0.00 0.0% Interest 8660 738,000.00 938,357.00 820,175.93 1,220,000.00 281,643.00 30.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% Other Local Revenue All Other Local Revenue 8699 45,000.00 127,038.00 103,651.71 118,300.00 (8,738.00)
All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 783,000.00 1,065,395.00 923,827.64 1,338,300.00 272,905.00 25.6% TOTAL, REVENUES 783,000.00 1,065,395.00 923,827.64 1,338,300.00
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San Diego Unified San Diego County 2014-15 Second Interim Building Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 21I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 05/13/2014) Page 4 Printed: 3/4/2015 9:51 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) CLASSIFIED SALARIES Classified Support Salaries 2200 223,635.00 231,346.00 142,766.09 239,713.00 (8,367.00)
Classified Supervisors' and Administrators' Salaries 2300 2,251,198.00 2,383,225.00 880,597.78 1,567,022.00 816,203.00 34.2% Clerical, Technical and Office Salaries 2400 5,491,967.00 5,800,346.00 2,667,395.41 4,510,156.00 1,290,190.00 22.2% Other Classified Salaries 2900 1,265,494.00 1,269,520.00 607,985.17 999,281.00 270,239.00 21.3% TOTAL, CLASSIFIED SALARIES 9,232,294.00 9,684,437.00 4,298,744.45 7,316,172.00 2,368,265.00 24.5% EMPLOYEE BENEFITS STRS 3101-3102 0.00 1,205.00 4,212.04 4,212.00 (3,007.00)
PERS 3201-3202 1,056,359.00 1,092,087.00 493,197.45 848,665.00 243,422.00 22.3% OASDI/Medicare/Alternative 3301-3302 706,272.00 725,573.00 318,378.97 547,006.00 178,567.00 24.6% Health and Welfare Benefits 3401-3402 1,755,069.00 1,806,687.00 704,497.12 1,404,641.00 402,046.00 22.3% Unemployment Insurance 3501-3502 4,615.00 4,748.00 2,170.25 3,680.00 1,068.00 22.5% Workers' Compensation 3601-3602 263,119.00 272,542.00 127,123.74 217,649.00 54,893.00 20.1% OPEB, Allocated 3701-3702 34,396.00 35,306.00 15,617.78 26,886.00 8,420.00 23.8% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 14,682.00 14,896.00 4,651.53 9,450.00 5,446.00 36.6% TOTAL, EMPLOYEE BENEFITS 3,834,512.00 3,953,044.00 1,669,848.88 3,062,189.00 890,855.00 22.5% BOOKS AND SUPPLIES Books and Other Reference Materials 4200 0.00 0.00 0.00 0.00 0.00 0.0% Materials and Supplies 4300 894,800.00 8,935,622.00 4,063,994.85 6,969,789.00 1,965,833.00 22.0% Noncapitalized Equipment 4400 73,400.00 36,386,505.00 24,887,669.82 37,469,255.00 (1,082,750.00)
TOTAL, BOOKS AND SUPPLIES 968,200.00 45,322,127.00 28,951,664.67 44,439,044.00 883,083.00 1.9% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.0% Travel and Conferences 5200 102,160.00 113,298.00 34,379.42 53,362.00 59,936.00 52.9% Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0% Operations and Housekeeping Services 5500 0.00 0.00 0.00 0.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 219,700.00 756,988.00 (6,466.67) 64,001.00 692,987.00 91.5% Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 15,948,610.00 17,463,128.00 6,933,321.02 6,949,158.00 10,513,970.00 60.2% Professional/Consulting Services and Operating Expenditures 5800 711,200.00 3,202,771.00 328,083.53 342,697.00 2,860,074.00 89.3% Communications 5900 244,900.00 257,177.00 23,098.74 27,114.00 230,063.00 89.5% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 17,226,570.00 21,793,362.00 7,312,416.04 7,436,332.00 14,357,030.00 65.9%
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San Diego Unified San Diego County 2014-15 Second Interim Building Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 21I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 05/13/2014) Page 5 Printed: 3/4/2015 9:51 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) CAPITAL OUTLAY Land 6100 0.00 2,346,311.00 380,990.92 2,093,447.00 252,864.00 10.8% Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0% Buildings and Improvements of Buildings 6200 31,675,455.00 320,404,433.38 122,467,378.03 195,332,208.00 125,072,225.38 39.0% Books and Media for New School Libraries
6300 0.00 0.00 0.00 0.00 0.00 0.0% Equipment 6400 0.00 3,100,472.00 740,424.65 1,262,590.00 1,837,882.00 59.3% Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 31,675,455.00 325,851,216.38 123,588,793.60 198,688,245.00 127,162,971.38 39.0% OTHER OUTGO (excluding Transfers of Indirect Costs) Other Transfers Out All Other Transfers Out to All Others 7299 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service Repayment of State School Building Fund Aid - Proceeds from Bonds 7435 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EXPENDITURES 62,937,031.00 406,604,186.38 165,821,467.64 260,941,982.00
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San Diego Unified San Diego County 2014-15 Second Interim Building Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 21I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 05/13/2014) Page 6 Printed: 3/4/2015 9:51 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.0% INTERFUND TRANSFERS OUT To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0% OTHER SOURCES/USES SOURCES Proceeds Proceeds from Sale of Bonds 8951 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Sale/Lease- Purchase of Land/Buildings 8953 0.00 0.00 0.00 0.00 0.00 0.0% Other Sources County School Building Aid 8961 0.00 0.00 0.00 0.00 0.00 0.0% Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 0.00 0.00 0.00
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San Diego Unified San Diego County Second Interim Building Fund Exhibit: Restricted Balance Detail 37 68338 0000000 Form 21I California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 04/18/2012) Page 1 Printed: 3/4/2015 9:51 AM
2014/15 Resource Description Projected Year Totals 9010 Other Restricted Local 213,771,688.71 Total, Restricted Balance 213,771,688.71
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San Diego Unified San Diego County 2014-15 Second Interim Capital Facilities Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 25I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 05/13/2014) Page 1 Printed: 3/4/2015 9:55 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F)
1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 0.00 0.00 0.00 0.00 0.00 0.0% 4) Other Local Revenue 8600-8799 31,038,700.00 31,048,214.00 14,251,539.53 30,093,932.00 (954,282.00)
5) TOTAL, REVENUES 31,038,700.00 31,048,214.00 14,251,539.53 30,093,932.00
1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 6,736,504.00 6,756,504.00 3,429,427.26 5,726,019.00 1,030,485.00 15.3% 3) Employee Benefits 3000-3999 4,000,798.00 4,000,798.00 1,706,601.74 3,255,517.00 745,281.00 18.6% 4) Books and Supplies 4000-4999 0.00 837,000.00 12,000.00 172,350.00 664,650.00 79.4% 5) Services and Other Operating Expenditures 5000-5999 3,400,000.00 3,502,300.00 2,055,001.74 3,556,467.00 (54,167.00)
6) Capital Outlay 6000-6999 0.00 10,613,580.00 9,300,105.00 9,625,481.00 988,099.00 9.3% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.00 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 14,137,302.00 25,710,182.00 16,503,135.74 22,335,834.00
OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 16,901,398.00 5,338,032.00 (2,251,596.21) 7,758,098.00
1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0% b) Transfers Out 7600-7629 10,300,000.00 12,000,000.00 10,300,000.00 12,000,000.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES (10,300,000.00) (12,000,000.00) (10,300,000.00) (12,000,000.00)
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San Diego Unified San Diego County 2014-15 Second Interim Capital Facilities Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 25I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 05/13/2014) Page 2 Printed: 3/4/2015 9:55 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F)
BALANCE (C + D4) 6,601,398.00 (6,661,968.00) (12,551,596.21) (4,241,902.00)
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 41,908,058.57 40,116,507.00 40,116,507.00 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 41,908,058.57 40,116,507.00 40,116,507.00 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 41,908,058.57 40,116,507.00 40,116,507.00 2) Ending Balance, June 30 (E + F1e) 48,509,456.57 33,454,539.00 35,874,605.00 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.00 Stores 9712 0.00 0.00 0.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Legally Restricted Balance 9740 0.00 0.00 0.00 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Commitments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 48,509,456.57 33,454,539.00 35,874,605.00 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00
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San Diego Unified San Diego County 2014-15 Second Interim Capital Facilities Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 25I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 05/13/2014) Page 3 Printed: 3/4/2015 9:55 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) OTHER STATE REVENUE Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 0.00 0.0% Other Subventions/In-Lieu Taxes 8576 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Revenue 8590 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 0.00 0.00 0.00 0.00 0.00 0.0% OTHER LOCAL REVENUE County and District Taxes Other Restricted Levies Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.0% Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.0% Prior Years' Taxes 8617 0.00 0.00 0.00 0.00 0.00 0.0% Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.0% Non-Ad Valorem Taxes Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0% Other 8622 0.00 0.00 0.00 0.00 0.00 0.0% Community Redevelopment Funds Not Subject to LCFF Deduction 8625 19,962,700.00 19,962,700.00 8,888,055.25 19,962,000.00 (700.00) 0.0% Penalties and Interest from Delinquent Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0% Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Interest 8660 75,000.00 82,582.00 74,656.57 130,000.00 47,418.00 57.4% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% Fees and Contracts Mitigation/Developer Fees 8681 11,000,000.00 11,000,000.00 5,286,896.47 10,000,000.00 (1,000,000.00)
Other Local Revenue All Other Local Revenue 8699 1,000.00 2,932.00 1,931.24 1,932.00 (1,000.00)
All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 31,038,700.00 31,048,214.00 14,251,539.53 30,093,932.00 (954,282.00)
TOTAL, REVENUES 31,038,700.00 31,048,214.00 14,251,539.53 30,093,932.00
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San Diego Unified San Diego County 2014-15 Second Interim Capital Facilities Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 25I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 05/13/2014) Page 4 Printed: 3/4/2015 9:55 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) CERTIFICATED SALARIES Other Certificated Salaries 1900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0% CLASSIFIED SALARIES Classified Support Salaries 2200 5,958,565.00 5,958,565.00 2,912,781.50 4,872,582.00 1,085,983.00 18.2% Classified Supervisors' and Administrators' Salaries 2300 766,501.00 766,501.00 509,869.70 841,895.00 (75,394.00)
Clerical, Technical and Office Salaries 2400 11,438.00 31,438.00 6,776.06 11,542.00 19,896.00 63.3% Other Classified Salaries 2900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CLASSIFIED SALARIES 6,736,504.00 6,756,504.00 3,429,427.26 5,726,019.00 1,030,485.00 15.3% EMPLOYEE BENEFITS STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0% PERS 3201-3202 770,789.00 770,789.00 398,459.72 669,635.00 101,154.00 13.1% OASDI/Medicare/Alternative 3301-3302 515,340.00 515,340.00 256,841.76 432,526.00 82,814.00 16.1% Health and Welfare Benefits 3401-3402 2,504,420.00 2,504,420.00 941,821.38 1,969,146.00 535,274.00 21.4% Unemployment Insurance 3501-3502 3,371.00 3,371.00 1,678.91 2,828.00 543.00 16.1% Workers' Compensation 3601-3602 191,990.00 191,990.00 101,360.14 170,261.00 21,729.00 11.3% OPEB, Allocated 3701-3702 4,176.00 4,176.00 2,769.20 3,800.00 376.00 9.0% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 10,712.00 10,712.00 3,670.63 7,321.00 3,391.00 31.7% TOTAL, EMPLOYEE BENEFITS 4,000,798.00 4,000,798.00 1,706,601.74 3,255,517.00 745,281.00 18.6% BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.00 0.00 0.00 0.0% Books and Other Reference Materials 4200 0.00 0.00 0.00 0.00 0.00 0.0% Materials and Supplies 4300 0.00 813,000.00 0.00 160,350.00 652,650.00 80.3% Noncapitalized Equipment 4400 0.00 24,000.00 12,000.00 12,000.00 12,000.00 50.0% TOTAL, BOOKS AND SUPPLIES 0.00 837,000.00 12,000.00 172,350.00 664,650.00 79.4% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.0% Travel and Conferences 5200 0.00 0.00 0.00 0.00 0.00 0.0% Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0% Operations and Housekeeping Services 5500 0.00 0.00 0.00 0.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 30,600.00 40,800.00 (40,800.00) New Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 3,400,000.00 3,401,800.00 2,010,901.74 3,501,760.00 (99,960.00)
Professional/Consulting Services and Operating Expenditures 5800 0.00 100,500.00 13,500.00 13,907.00 86,593.00 86.2% Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 3,400,000.00 3,502,300.00 2,055,001.74 3,556,467.00 (54,167.00)
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San Diego Unified San Diego County 2014-15 Second Interim Capital Facilities Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 25I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 05/13/2014) Page 5 Printed: 3/4/2015 9:55 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) CAPITAL OUTLAY Land 6100 0.00 0.00 0.00 0.00 0.00 0.0% Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0% Buildings and Improvements of Buildings 6200 0.00 10,568,580.00 9,300,105.00 9,625,481.00 943,099.00 8.9% Books and Media for New School Libraries
6300 0.00 0.00 0.00 0.00 0.00 0.0% Equipment 6400 0.00 45,000.00 0.00 0.00 45,000.00 100.0% Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 0.00 10,613,580.00 9,300,105.00 9,625,481.00 988,099.00 9.3% OTHER OUTGO (excluding Transfers of Indirect Costs) Other Transfers Out All Other Transfers Out to All Others 7299 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EXPENDITURES 14,137,302.00 25,710,182.00 16,503,135.74 22,335,834.00
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San Diego Unified San Diego County 2014-15 Second Interim Capital Facilities Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 25I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 05/13/2014) Page 6 Printed: 3/4/2015 9:55 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.0% INTERFUND TRANSFERS OUT To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 10,300,000.00 12,000,000.00 10,300,000.00 12,000,000.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 10,300,000.00 12,000,000.00 10,300,000.00 12,000,000.00 0.00 0.0% OTHER SOURCES/USES SOURCES Proceeds Proceeds from Sale/Lease- Purchase of Land/Buildings 8953 0.00 0.00 0.00 0.00 0.00 0.0% Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (10,300,000.00) (12,000,000.00) (10,300,000.00) (12,000,000.00)
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San Diego Unified San Diego County Second Interim Capital Facilities Fund Exhibit: Restricted Balance Detail 37 68338 0000000 Form 25I California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 04/18/2012) Page 1 Printed: 3/4/2015 9:55 AM
2014/15 Resource Description Projected Year Totals Total, Restricted Balance 0.00
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San Diego Unified San Diego County 2014-15 Second Interim County School Facilities Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 35I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 05/13/2014) Page 1 Printed: 3/4/2015 9:56 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F)
1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 25,080,835.00 1,945,701.00 1,945,701.00 1,945,701.00 0.00 0.0% 4) Other Local Revenue 8600-8799 262,000.00 267,000.00 192,800.46 272,000.00 5,000.00 1.9% 5) TOTAL, REVENUES 25,342,835.00 2,212,701.00 2,138,501.46 2,217,701.00
1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 112,601.00 256,940.00 150,940.08 291,537.00 (34,597.00)
3) Employee Benefits 3000-3999 42,976.00 91,069.00 45,838.25 123,514.00 (32,445.00)
4) Books and Supplies 4000-4999 0.00 910,423.00 68,977.81 628,573.00 281,850.00 31.0% 5) Services and Other Operating Expenditures 5000-5999 57,500.00 2,157,172.00 (941,899.13) 197,363.00 1,959,809.00 90.9% 6) Capital Outlay 6000-6999 0.00 11,269,189.00 6,793,703.91 8,855,888.00 2,413,301.00 21.4% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.00 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 213,077.00 14,684,793.00 6,117,560.92 10,096,875.00
OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 25,129,758.00 (12,472,092.00) (3,979,059.46) (7,879,174.00)
1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.00 0.00
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San Diego Unified San Diego County 2014-15 Second Interim County School Facilities Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 35I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 05/13/2014) Page 2 Printed: 3/4/2015 9:56 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F)
BALANCE (C + D4) 25,129,758.00 (12,472,092.00) (3,979,059.46) (7,879,174.00)
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 86,442,537.31 92,563,283.08 92,563,283.08 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 86,442,537.31 92,563,283.08 92,563,283.08 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 86,442,537.31 92,563,283.08 92,563,283.08 2) Ending Balance, June 30 (E + F1e) 111,572,295.31 80,091,191.08 84,684,109.08 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.00 Stores 9712 0.00 0.00 0.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Legally Restricted Balance 9740 111,572,295.31 80,091,191.08 84,684,109.08 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Commitments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 0.00 0.00 0.00 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00
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San Diego Unified San Diego County 2014-15 Second Interim County School Facilities Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 35I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 05/13/2014) Page 3 Printed: 3/4/2015 9:56 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) FEDERAL REVENUE All Other Federal Revenue 8290 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, FEDERAL REVENUE 0.00 0.00 0.00 0.00 0.00 0.0% OTHER STATE REVENUE School Facilities Apportionments 8545 25,080,835.00 1,945,701.00 1,945,701.00 1,945,701.00 0.00 0.0% Pass-Through Revenues from State Sources 8587 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Revenue 8590 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 25,080,835.00 1,945,701.00 1,945,701.00 1,945,701.00 0.00 0.0% OTHER LOCAL REVENUE Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Leases and Rentals 8650 0.00 0.00 0.00 0.00 0.00 0.0% Interest 8660 260,000.00 260,000.00 187,800.46 265,000.00 5,000.00 1.9% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% Other Local Revenue All Other Local Revenue 8699 2,000.00 7,000.00 5,000.00 7,000.00 0.00 0.0% All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 262,000.00 267,000.00 192,800.46 272,000.00 5,000.00 1.9% TOTAL, REVENUES 25,342,835.00 2,212,701.00 2,138,501.46 2,217,701.00
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San Diego Unified San Diego County 2014-15 Second Interim County School Facilities Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 35I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 05/13/2014) Page 4 Printed: 3/4/2015 9:56 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) CLASSIFIED SALARIES Classified Support Salaries 2200 0.00 0.00 0.00 0.00 0.00 0.0% Classified Supervisors' and Administrators' Salaries 2300 21,602.00 24,107.00 8,026.23 24,107.00 0.00 0.0% Clerical, Technical and Office Salaries 2400 70,637.00 212,471.00 133,990.49 247,068.00 (34,597.00)
Other Classified Salaries 2900 20,362.00 20,362.00 8,923.36 20,362.00 0.00 0.0% TOTAL, CLASSIFIED SALARIES 112,601.00 256,940.00 150,940.08 291,537.00 (34,597.00)
EMPLOYEE BENEFITS STRS 3101-3102 0.00 37.00 42.56 37.00 0.00 0.0% PERS 3201-3202 12,884.00 29,297.00 17,088.19 42,012.00 (12,715.00)
OASDI/Medicare/Alternative 3301-3302 8,613.00 19,598.00 11,454.21 28,175.00 (8,577.00)
Health and Welfare Benefits 3401-3402 17,636.00 33,318.00 12,173.81 40,689.00 (7,371.00)
Unemployment Insurance 3501-3502 55.00 129.00 74.20 184.00 (55.00)
Workers' Compensation 3601-3602 3,209.00 7,490.00 4,462.46 10,831.00 (3,341.00)
OPEB, Allocated 3701-3702 400.00 876.00 425.75 1,164.00 (288.00)
OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 179.00 324.00 117.07 422.00 (98.00)
TOTAL, EMPLOYEE BENEFITS 42,976.00 91,069.00 45,838.25 123,514.00 (32,445.00)
BOOKS AND SUPPLIES Books and Other Reference Materials 4200 0.00 0.00 0.00 0.00 0.00 0.0% Materials and Supplies 4300 0.00 274,523.00 51,627.03 331,562.00 (57,039.00)
Noncapitalized Equipment 4400 0.00 635,900.00 17,350.78 297,011.00 338,889.00 53.3% TOTAL, BOOKS AND SUPPLIES 0.00 910,423.00 68,977.81 628,573.00 281,850.00 31.0% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.0% Travel and Conferences 5200 0.00 0.00 0.00 0.00 0.00 0.0% Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0% Operations and Housekeeping Services 5500 0.00 0.00 0.00 0.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 0.00 26,500.00 26,498.22 26,500.00 0.00 0.0% Professional/Consulting Services and Operating Expenditures 5800 57,500.00 2,130,672.00 (968,397.35) 170,863.00 1,959,809.00 92.0% Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 57,500.00 2,157,172.00 (941,899.13) 197,363.00 1,959,809.00 90.9%
Page 86 of 150
San Diego Unified San Diego County 2014-15 Second Interim County School Facilities Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 35I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 05/13/2014) Page 5 Printed: 3/4/2015 9:56 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) CAPITAL OUTLAY Land 6100 0.00 327,367.00 239,911.24 316,888.00 10,479.00 3.2% Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0% Buildings and Improvements of Buildings 6200 0.00 8,941,822.00 4,553,792.67 6,371,000.00 2,570,822.00 28.8% Books and Media for New School Libraries
6300 0.00 0.00 0.00 0.00 0.00 0.0% Equipment 6400 0.00 2,000,000.00 2,000,000.00 2,168,000.00 (168,000.00)
Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 0.00 11,269,189.00 6,793,703.91 8,855,888.00 2,413,301.00 21.4% OTHER OUTGO (excluding Transfers of Indirect Costs) Other Transfers Out Transfers of Pass-Through Revenues To Districts or Charter Schools 7211 0.00 0.00 0.00 0.00 0.00 0.0% To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.0% To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers Out to All Others 7299 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EXPENDITURES 213,077.00 14,684,793.00 6,117,560.92 10,096,875.00
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San Diego Unified San Diego County 2014-15 Second Interim County School Facilities Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 35I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 05/13/2014) Page 6 Printed: 3/4/2015 9:56 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) INTERFUND TRANSFERS INTERFUND TRANSFERS IN To: State School Building Fund/ County School Facilities Fund From: All Other Funds 8913 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.0% INTERFUND TRANSFERS OUT To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0% OTHER SOURCES/USES SOURCES Proceeds Proceeds from Sale/Lease- Purchase of Land/Buildings 8953 0.00 0.00 0.00 0.00 0.00 0.0% Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 0.00 0.00 0.00
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San Diego Unified San Diego County Second Interim County School Facilities Fund Exhibit: Restricted Balance Detail 37 68338 0000000 Form 35I California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 04/18/2012) Page 1 Printed: 3/4/2015 9:56 AM
2014/15 Resource Description Projected Year Totals 7710 State School Facilities Projects 84,684,109.08 Total, Restricted Balance 84,684,109.08
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San Diego Unified San Diego County 2014-15 Second Interim Special Reserve Fund for Capital Outlay Projects Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 40I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 05/13/2014) Page 1 Printed: 3/4/2015 9:57 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F)
1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 0.00 0.00 0.00 0.00 0.00 0.0% 4) Other Local Revenue 8600-8799 3,589,950.00 3,373,319.00 2,135,599.85 3,364,800.00 (8,519.00)
5) TOTAL, REVENUES 3,589,950.00 3,373,319.00 2,135,599.85 3,364,800.00
1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 1,151,390.00 1,417,190.00 738,325.41 1,171,209.00 245,981.00 17.4% 3) Employee Benefits 3000-3999 451,535.00 469,670.00 233,395.91 403,089.00 66,581.00 14.2% 4) Books and Supplies 4000-4999 0.00 608,115.27 30,512.01 30,581.00 577,534.27 95.0% 5) Services and Other Operating Expenditures 5000-5999 0.00 1,269,994.57 531,201.57 1,000,921.00 269,073.57 21.2% 6) Capital Outlay 6000-6999 0.00 238,751.87 455.00 35,169.00 203,582.87 85.3% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.00 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 1,602,925.00 4,003,721.71 1,533,889.90 2,640,969.00
OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 1,987,025.00 (630,402.71) 601,709.95 723,831.00
1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0% b) Transfers Out 7600-7629 26,908,361.00 29,979,386.42 15,900,000.00 29,979,386.22 0.20 0.0% 2) Other Sources/Uses a) Sources 8930-8979 21,608,361.00 24,679,386.42 15,843,047.80 24,679,386.42 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES (5,300,000.00) (5,300,000.00) (56,952.20) (5,299,999.80)
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San Diego Unified San Diego County 2014-15 Second Interim Special Reserve Fund for Capital Outlay Projects Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 40I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 05/13/2014) Page 2 Printed: 3/4/2015 9:57 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F)
BALANCE (C + D4) (3,312,975.00) (5,930,402.71) 544,757.75 (4,576,168.80)
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 9,089,282.60 9,896,987.45 9,896,987.45 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 9,089,282.60 9,896,987.45 9,896,987.45 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 9,089,282.60 9,896,987.45 9,896,987.45 2) Ending Balance, June 30 (E + F1e) 5,776,307.60 3,966,584.74 5,320,818.65 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.00 Stores 9712 0.00 0.00 0.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Legally Restricted Balance 9740 0.00 0.00 0.00 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Commitments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 5,776,307.60 3,966,584.74 5,320,818.65 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00
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San Diego Unified San Diego County 2014-15 Second Interim Special Reserve Fund for Capital Outlay Projects Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 40I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 05/13/2014) Page 3 Printed: 3/4/2015 9:57 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) FEDERAL REVENUE FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0% All Other Federal Revenue 8290 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, FEDERAL REVENUE 0.00 0.00 0.00 0.00 0.00 0.0% OTHER STATE REVENUE Pass-Through Revenues from State Sources 8587 0.00 0.00 0.00 0.00 0.00 0.0% California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Revenue All Other 8590 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 0.00 0.00 0.00 0.00 0.00 0.0% OTHER LOCAL REVENUE County and District Taxes Community Redevelopment Funds Not Subject to LCFF Deduction 8625 0.00 0.00 0.00 0.00 0.00 0.0% Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Leases and Rentals 8650 3,485,800.00 3,190,000.00 1,963,550.70 3,169,000.00 (21,000.00)
Interest 8660 32,150.00 32,150.00 24,617.35 35,800.00 3,650.00 11.4% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% Other Local Revenue All Other Local Revenue 8699 72,000.00 151,169.00 147,431.80 160,000.00 8,831.00 5.8% All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 3,589,950.00 3,373,319.00 2,135,599.85 3,364,800.00 (8,519.00)
TOTAL, REVENUES 3,589,950.00 3,373,319.00 2,135,599.85 3,364,800.00
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San Diego Unified San Diego County 2014-15 Second Interim Special Reserve Fund for Capital Outlay Projects Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 40I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 05/13/2014) Page 4 Printed: 3/4/2015 9:57 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) CLASSIFIED SALARIES Classified Support Salaries 2200 0.00 115,600.00 53,679.64 95,074.00 20,526.00 17.8% Classified Supervisors' and Administrators' Salaries 2300 745,385.00 890,585.00 411,015.92 595,990.00 294,595.00 33.1% Clerical, Technical and Office Salaries 2400 406,005.00 411,005.00 201,152.45 343,387.00 67,618.00 16.5% Other Classified Salaries 2900 0.00 0.00 72,477.40 136,758.00 (136,758.00) New TOTAL, CLASSIFIED SALARIES 1,151,390.00 1,417,190.00 738,325.41 1,171,209.00 245,981.00 17.4% EMPLOYEE BENEFITS STRS 3101-3102 0.00 0.00 45.43 45.00 (45.00) New PERS 3201-3202 131,744.00 135,254.00 73,143.29 126,140.00 9,114.00 6.7% OASDI/Medicare/Alternative 3301-3302 88,083.00 98,003.00 50,395.25 83,509.00 14,494.00 14.8% Health and Welfare Benefits 3401-3402 190,688.00 190,688.00 83,916.27 152,178.00 38,510.00 20.2% Unemployment Insurance 3501-3502 575.00 745.00 362.17 577.00 168.00 22.6% Workers' Compensation 3601-3602 32,815.00 37,150.00 21,816.68 34,807.00 2,343.00 6.3% OPEB, Allocated 3701-3702 5,799.00 5,999.00 3,069.80 4,667.00 1,332.00 22.2% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 1,831.00 1,831.00 647.02 1,166.00 665.00 36.3% TOTAL, EMPLOYEE BENEFITS 451,535.00 469,670.00 233,395.91 403,089.00 66,581.00 14.2% BOOKS AND SUPPLIES Books and Other Reference Materials 4200 0.00 0.00 0.00 0.00 0.00 0.0% Materials and Supplies 4300 0.00 578,615.27 23,733.84 23,803.00 554,812.27 95.9% Noncapitalized Equipment 4400 0.00 29,500.00 6,778.17 6,778.00 22,722.00 77.0% TOTAL, BOOKS AND SUPPLIES 0.00 608,115.27 30,512.01 30,581.00 577,534.27 95.0% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 0.00 141,000.00 0.00 123,386.00 17,614.00 12.5% Travel and Conferences 5200 0.00 5,500.00 2,115.44 4,115.00 1,385.00 25.2% Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0% Operations and Housekeeping Services 5500 0.00 25,000.00 0.00 0.00 25,000.00 100.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 407,143.57 115,302.90 184,807.00 222,336.57 54.6% Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 0.00 76,601.00 51,922.93 51,600.00 25,001.00 32.6% Professional/Consulting Services and Operating Expenditures 5800 0.00 610,400.00 361,543.65 636,696.00 (26,296.00)
Communications 5900 0.00 4,350.00 316.65 317.00 4,033.00 92.7% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 1,269,994.57 531,201.57 1,000,921.00 269,073.57 21.2%
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San Diego Unified San Diego County 2014-15 Second Interim Special Reserve Fund for Capital Outlay Projects Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 40I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 05/13/2014) Page 5 Printed: 3/4/2015 9:57 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) CAPITAL OUTLAY Land 6100 0.00 10,000.00 455.00 1,894.00 8,106.00 81.1% Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0% Buildings and Improvements of Buildings 6200 0.00 134,000.00 0.00 33,275.00 100,725.00 75.2% Books and Media for New School Libraries
6300 0.00 0.00 0.00 0.00 0.00 0.0% Equipment 6400 0.00 94,751.87 0.00 0.00 94,751.87 100.0% Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 0.00 238,751.87 455.00 35,169.00 203,582.87 85.3% OTHER OUTGO (excluding Transfers of Indirect Costs) Other Transfers Out Transfers of Pass-Through Revenues To Districts or Charter Schools 7211 0.00 0.00 0.00 0.00 0.00 0.0% To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.0% To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers Out to All Others 7299 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EXPENDITURES 1,602,925.00 4,003,721.71 1,533,889.90 2,640,969.00
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San Diego Unified San Diego County 2014-15 Second Interim Special Reserve Fund for Capital Outlay Projects Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 40I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 05/13/2014) Page 6 Printed: 3/4/2015 9:57 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: General Fund/CSSF 8912 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.0% INTERFUND TRANSFERS OUT To: General Fund/CSSF 7612 0.00 0.00 0.00 0.00 0.00 0.0% To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 26,908,361.00 29,979,386.42 15,900,000.00 29,979,386.22 0.20 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 26,908,361.00 29,979,386.42 15,900,000.00 29,979,386.22 0.20 0.0% OTHER SOURCES/USES SOURCES Proceeds Proceeds from Sale/Lease- Purchase of Land/Buildings 8953 21,608,361.00 24,679,386.42 15,843,047.80 24,679,386.42 0.00 0.0% Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 21,608,361.00 24,679,386.42 15,843,047.80 24,679,386.42 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (5,300,000.00) (5,300,000.00) (56,952.20) (5,299,999.80)
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San Diego Unified San Diego County Second Interim Special Reserve Fund for Capital Outlay Projects Exhibit: Restricted Balance Detail 37 68338 0000000 Form 40I California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 04/18/2012) Page 1 Printed: 3/4/2015 9:57 AM
2014/15 Resource Description Projected Year Totals Total, Restricted Balance 0.00
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San Diego Unified San Diego County 2014-15 Second Interim Bond Interest and Redemption Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 51I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 05/13/2014) Page 1 Printed: 3/4/2015 9:57 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F)
1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 720,000.00 720,000.00 0.00 720,000.00 0.00 0.0% 4) Other Local Revenue 8600-8799 156,014,000.00 156,014,000.00 0.00 156,014,000.00 0.00 0.0% 5) TOTAL, REVENUES 156,734,000.00 156,734,000.00 0.00 156,734,000.00
1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 0.00 0.00 0.00 0.00 0.00 0.0% 3) Employee Benefits 3000-3999 0.00 0.00 0.00 0.00 0.00 0.0% 4) Books and Supplies 4000-4999 0.00 0.00 0.00 0.00 0.00 0.0% 5) Services and Other Operating Expenditures 5000-5999 0.00 0.00 0.00 0.00 0.00 0.0% 6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 155,091,549.00 155,091,549.00 0.00 166,153,999.04 (11,062,450.04)
8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.00 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 155,091,549.00 155,091,549.00 0.00 166,153,999.04
OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 1,642,451.00 1,642,451.00 0.00 (9,419,999.04)
1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 1,900,438.00 1,900,438.00 880,853.01 1,900,438.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 1,900,438.00 1,900,438.00 880,853.01 1,900,438.00
Page 97 of 150
San Diego Unified San Diego County 2014-15 Second Interim Bond Interest and Redemption Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 51I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 05/13/2014) Page 2 Printed: 3/4/2015 9:57 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F)
BALANCE (C + D4) 3,542,889.00 3,542,889.00 880,853.01 (7,519,561.04)
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 155,091,549.40 232,399,201.00 232,399,201.00 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 155,091,549.40 232,399,201.00 232,399,201.00 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 155,091,549.40 232,399,201.00 232,399,201.00 2) Ending Balance, June 30 (E + F1e) 158,634,438.40 235,942,090.00 224,879,639.96 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.00 Stores 9712 0.00 0.00 0.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Legally Restricted Balance 9740 0.00 0.00 0.00 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Commitments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 158,634,438.40 235,942,090.00 224,879,639.96 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00
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San Diego Unified San Diego County 2014-15 Second Interim Bond Interest and Redemption Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 51I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 05/13/2014) Page 3 Printed: 3/4/2015 9:57 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) FEDERAL REVENUE All Other Federal Revenue 8290 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, FEDERAL REVENUE 0.00 0.00 0.00 0.00 0.00 0.0% OTHER STATE REVENUE Tax Relief Subventions Voted Indebtedness Levies Homeowners' Exemptions 8571 720,000.00 720,000.00 0.00 720,000.00 0.00 0.0% Other Subventions/In-Lieu Taxes 8572 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 720,000.00 720,000.00 0.00 720,000.00 0.00 0.0% OTHER LOCAL REVENUE County and District Taxes Voted Indebtedness Levies Secured Roll 8611 150,000,000.00 150,000,000.00 0.00 150,000,000.00 0.00 0.0% Unsecured Roll 8612 4,000,000.00 4,000,000.00 0.00 4,000,000.00 0.00 0.0% Prior Years' Taxes 8613 1,284,000.00 1,284,000.00 0.00 1,284,000.00 0.00 0.0% Supplemental Taxes 8614 430,000.00 430,000.00 0.00 430,000.00 0.00 0.0% Penalties and Interest from Delinquent Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0% Interest 8660 300,000.00 300,000.00 0.00 300,000.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% Other Local Revenue All Other Local Revenue 8699 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 156,014,000.00 156,014,000.00 0.00 156,014,000.00 0.00 0.0% TOTAL, REVENUES 156,734,000.00 156,734,000.00 0.00 156,734,000.00 OTHER OUTGO (excluding Transfers of Indirect Costs) Debt Service Bond Redemptions 7433 80,000,000.00 80,000,000.00 0.00 80,000,000.00 0.00 0.0% Bond Interest and Other Service Charges 7434 75,091,549.00 75,091,549.00 0.00 86,153,999.04 (11,062,450.04)
Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 155,091,549.00 155,091,549.00 0.00 166,153,999.04 (11,062,450.04)
TOTAL, EXPENDITURES 155,091,549.00 155,091,549.00 0.00 166,153,999.04
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San Diego Unified San Diego County 2014-15 Second Interim Bond Interest and Redemption Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 51I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 05/13/2014) Page 4 Printed: 3/4/2015 9:57 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.0% INTERFUND TRANSFERS OUT To: General Fund 7614 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0% OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 1,900,438.00 1,900,438.00 880,853.01 1,900,438.00 0.00 0.0% (c) TOTAL, SOURCES 1,900,438.00 1,900,438.00 880,853.01 1,900,438.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 1,900,438.00 1,900,438.00 880,853.01 1,900,438.00
Page 100 of 150
San Diego Unified San Diego County Second Interim Bond Interest and Redemption Fund Exhibit: Restricted Balance Detail 37 68338 0000000 Form 51I California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 04/18/2012) Page 1 Printed: 3/4/2015 9:57 AM
2014/15 Resource Description Projected Year Totals Total, Restricted Balance 0.00
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San Diego Unified San Diego County 2014-15 Second Interim Self-Insurance Fund Revenues, Expenses and Changes in Net Position 37 68338 0000000 Form 67I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-e (Rev 05/22/2014) Page 1 Printed: 3/4/2015 9:57 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F)
1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 0.00 0.00 0.00 0.00 0.00 0.0% 4) Other Local Revenue 8600-8799 23,803,937.00 24,753,691.09 14,516,712.89 24,753,691.00 (0.09) 0.0% 5) TOTAL, REVENUES 23,803,937.00 24,753,691.09 14,516,712.89 24,753,691.00
1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 735,013.00 741,135.00 433,064.36 739,684.00 1,451.00 0.2% 3) Employee Benefits 3000-3999 327,450.00 338,273.00 175,027.85 324,288.00 13,985.00 4.1% 4) Books and Supplies 4000-4999 41,300.00 665,963.15 694.90 732.00 665,231.15 99.9% 5) Services and Other Operating Expenses 5000-5999 23,130,268.00 23,486,131.49 14,765,159.16 20,229,147.00 3,256,984.49 13.9% 6) Depreciation 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.00 0.00 0.00 0.0% 9) TOTAL, EXPENSES 24,234,031.00 25,231,502.64 15,373,946.27 21,293,851.00
OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (430,094.00) (477,811.55) (857,233.38) 3,459,840.00
1) Interfund Transfers a) Transfers In 8900-8929 6,855,000.00 6,855,000.00 6,855,000.00 6,855,000.00 0.00 0.0% b) Transfers Out 7600-7629 1,400,000.00 1,400,000.00 1,400,000.00 1,400,000.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 5,455,000.00 5,455,000.00 5,455,000.00 5,455,000.00
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San Diego Unified San Diego County 2014-15 Second Interim Self-Insurance Fund Revenues, Expenses and Changes in Net Position 37 68338 0000000 Form 67I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-e (Rev 05/22/2014) Page 2 Printed: 3/4/2015 9:57 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F)
NET POSITION (C + D4) 5,024,906.00 4,977,188.45 4,597,766.62 8,914,840.00
1) Beginning Net Position a) As of July 1 - Unaudited 9791 75,686,896.52 75,734,614.07 75,734,614.07 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 75,686,896.52 75,734,614.07 75,734,614.07 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Net Position (F1c + F1d) 75,686,896.52 75,734,614.07 75,734,614.07 2) Ending Net Position, June 30 (E + F1e) 80,711,802.52 80,711,802.52 84,649,454.07 Components of Ending Net Position a) Net Investment in Capital Assets 9796 0.00 0.00 0.00 b) Restricted Net Position 9797 0.00 0.00 0.00 c) Unrestricted Net Position 9790 80,711,802.52 80,711,802.52 84,649,454.07
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San Diego Unified San Diego County 2014-15 Second Interim Self-Insurance Fund Revenues, Expenses and Changes in Net Position 37 68338 0000000 Form 67I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-e (Rev 05/22/2014) Page 3 Printed: 3/4/2015 9:57 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) OTHER LOCAL REVENUE Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Interest 8660 73,440.00 136,763.00 83,261.35 136,763.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0% Fees and Contracts In-District Premiums/Contributions 8674 23,716,097.00 23,963,890.00 13,788,744.07 23,963,890.00 0.00 0.0% All Other Fees and Contracts 8689 0.00 0.00 0.00 0.00 0.00 0.0% Other Local Revenue All Other Local Revenue 8699 300.00 630,051.09 630,051.09 630,051.00 (0.09) 0.0% All Other Transfers In from All Others 8799 14,100.00 22,987.00 14,656.38 22,987.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 23,803,937.00 24,753,691.09 14,516,712.89 24,753,691.00 (0.09) 0.0% TOTAL, REVENUES 23,803,937.00 24,753,691.09 14,516,712.89 24,753,691.00
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San Diego Unified San Diego County 2014-15 Second Interim Self-Insurance Fund Revenues, Expenses and Changes in Net Position 37 68338 0000000 Form 67I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-e (Rev 05/22/2014) Page 4 Printed: 3/4/2015 9:57 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) CERTIFICATED SALARIES Certificated Pupil Support Salaries 1200 0.00 0.00 0.00 0.00 0.00 0.0% Certificated Supervisors' and Administrators' Salaries 1300 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0% CLASSIFIED SALARIES Classified Support Salaries 2200 0.00 0.00 0.00 0.00 0.00 0.0% Classified Supervisors' and Administrators' Salaries 2300 159,214.00 159,214.00 92,875.37 159,214.00 0.00 0.0% Clerical, Technical and Office Salaries 2400 575,799.00 581,921.00 340,188.99 580,470.00 1,451.00 0.2% Other Classified Salaries 2900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CLASSIFIED SALARIES 735,013.00 741,135.00 433,064.36 739,684.00 1,451.00 0.2% EMPLOYEE BENEFITS STRS 3101-3102 0.00 1,331.00 1,330.55 1,331.00 0.00 0.0% PERS 3201-3202 84,101.00 86,574.00 50,643.51 86,735.00 (161.00)
OASDI/Medicare/Alternative 3301-3302 56,229.00 56,769.00 33,207.74 56,665.00 104.00 0.2% Health and Welfare Benefits 3401-3402 161,292.00 166,740.00 74,484.27 153,042.00 13,698.00 8.2% Unemployment Insurance 3501-3502 367.00 372.00 218.20 372.00 0.00 0.0% Workers' Compensation 3601-3602 20,948.00 21,966.00 12,808.37 22,007.00 (41.00)
OPEB, Allocated 3701-3702 3,344.00 3,352.00 1,859.26 3,174.00 178.00 5.3% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 1,169.00 1,169.00 475.95 962.00 207.00 17.7% TOTAL, EMPLOYEE BENEFITS 327,450.00 338,273.00 175,027.85 324,288.00 13,985.00 4.1% BOOKS AND SUPPLIES Books and Other Reference Materials 4200 0.00 0.00 0.00 0.00 0.00 0.0% Materials and Supplies 4300 31,300.00 655,963.15 694.91 732.00 655,231.15 99.9% Noncapitalized Equipment 4400 10,000.00 10,000.00 (0.01) 0.00 10,000.00 100.0% TOTAL, BOOKS AND SUPPLIES 41,300.00 665,963.15 694.90 732.00 665,231.15 99.9% SERVICES AND OTHER OPERATING EXPENSES Subagreements for Services 5100 305,000.00 350,321.39 95,485.02 193,617.00 156,704.39 44.7% Travel and Conferences 5200 0.00 321.00 320.88 421.00 (100.00)
Dues and Memberships 5300 0.00 405.00 330.00 330.00 75.00 18.5% Insurance 5400-5450 22,234,605.00 22,481,051.10 14,258,265.02 19,426,092.00 3,054,959.10 13.6% Operations and Housekeeping Services 5500 72,500.00 72,500.00 0.00 0.00 72,500.00 100.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 8,000.00 8,221.00 1,002.19 1,002.00 7,219.00 87.8% Professional/Consulting Services and Operating Expenditures 5800 505,513.00 568,609.00 407,381.83 605,310.00 (36,701.00)
Communications 5900 4,650.00 4,703.00 2,374.22 2,375.00 2,328.00 49.5% TOTAL, SERVICES AND OTHER OPERATING EXPENSES 23,130,268.00 23,486,131.49 14,765,159.16 20,229,147.00 3,256,984.49 13.9%
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San Diego Unified San Diego County 2014-15 Second Interim Self-Insurance Fund Revenues, Expenses and Changes in Net Position 37 68338 0000000 Form 67I
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-e (Rev 05/22/2014) Page 5 Printed: 3/4/2015 9:57 AMDescription Resource Codes Object Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff Column B & D (F) DEPRECIATION Depreciation Expense 6900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, DEPRECIATION 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EXPENSES 24,234,031.00 25,231,502.64 15,373,946.27 21,293,851.00 INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized Interfund Transfers In 8919 6,855,000.00 6,855,000.00 6,855,000.00 6,855,000.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 6,855,000.00 6,855,000.00 6,855,000.00 6,855,000.00 0.00 0.0% INTERFUND TRANSFERS OUT Other Authorized Interfund Transfers Out 7619 1,400,000.00 1,400,000.00 1,400,000.00 1,400,000.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 1,400,000.00 1,400,000.00 1,400,000.00 1,400,000.00 0.00 0.0% OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 5,455,000.00 5,455,000.00 5,455,000.00 5,455,000.00
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San Diego Unified San Diego County Second Interim Self-Insurance Fund Exhibit: Restricted Net Position Detail 37 68338 0000000 Form 67I California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-e (Rev 04/19/2012) Page 1 Printed: 3/4/2015 9:57 AM
2014/15 Resource Description Projected Year Totals Total, Restricted Net Position 0.00
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FINANCIAL OPERATIONS DIVISION FINANCIAL ACCOUNTING DEPARTMENT GENERAL FUND CASH FLOW ACTUAL/PROJECTED - FY 2014/2015 Actual Actual Actual Actual Actual Actual Actual JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER JANUARY BEGINNING CASH BALANCE $107,588,209.67 $74,609,586.25 $50,829,146.08 $98,215,524.78 $95,040,925.51 $63,984,399.34 $121,038,485.77 RECEIPTS LCFF FUNDING STATE AID $46,876,858.00 $14,337,529.00 $54,937,965.00 $26,170,701.00 $26,170,464.00 $54,937,963.00 $26,158,115.00 LOCAL TAXES $918,949.93 $7,378,600.37 $4,863,461.17 $2,984,815.47 $25,199,721.49 $162,934,607.95 $112,213,433.29 LESS: CHRTR SCHL TAX TRFS ($7,357,618.00) ($4,424,458.00) ($8,968,139.00) ($6,018,662.00) ($5,972,693.00) ($5,972,693.00) ($5,972,693.00) STATE SUBVENTIONS $0.00 $0.00 $0.00 ($376.95) $0.00 $725,988.35 $1,693,875.02 MISCELLANEOUS $0.00 $0.00 $0.00 ($96,824.00) $0.00 $0.00 $860,082.00 TOTAL LCFF FUNDING $40,438,189.93 $17,291,671.37 $50,833,287.17 $23,039,653.52 $45,397,492.49 $212,625,866.30 $134,952,812.31 FEDERAL REVENUES $776,214.15 $3,288,097.16 $20,864,738.20 $3,410,731.48 $730,840.94 $10,467,436.63 $4,144,384.70 STATE REVENUES $23,205,116.40 $8,104,621.07 $19,745,715.95 $10,610,408.87 $21,008,141.52 $6,200,012.00 $10,000,383.83 LOCAL REVENUES $3,753,671.52 $1,805,584.77 $2,184,427.43 $2,246,736.26 $3,706,523.96 $1,427,912.78 $13,049,598.77 PROPERTY SALES $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $15,900,000.00 LOANS & NOTES $0.00 $30,000,000.00 $40,000,000.00 $60,000,000.00 $20,000,000.00 $10,000,000.00 $0.00 LOANS FROM OTHER FUNDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL REVENUES $68,173,192.00 $60,489,974.37 $133,628,168.75 $99,307,530.13 $90,842,998.91 $240,721,227.71 $178,047,179.61 DISBURSEMENTS PAYROLL $65,468,328.70 $50,354,142.48 $61,653,888.09 $69,688,565.76 $81,445,898.15 $68,096,901.99 $55,613,131.20 PAYROLL BENEFITS $29,265,044.95 $21,703,996.72 $19,172,258.23 $28,034,017.21 $29,408,654.21 $26,759,509.51 $25,438,057.92 COMMERCIAL WARRANTS $6,517,548.36 $19,651,487.53 $14,463,925.61 $11,230,611.79 $11,161,563.03 $7,583,076.92 $12,898,365.20 REIMBURSEMENTS TO/FROM OTHERS ($99,106.59) ($7,439,212.19) ($9,048,281.88) ($6,471,065.36) ($116,590.31) ($14,772,347.14) ($15,384,620.32) LOANS & NOTES $0.00 $0.00 $0.00 $0.00 $0.00 $96,000,000.00 $0.00 LOANS FROM OTHER FUNDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL DISBURSEMENTS $101,151,815.42 $84,270,414.54 $86,241,790.05 $102,482,129.40 $121,899,525.08 $183,667,141.28 $78,564,934.00 ENDING CASH BALANCE $74,609,586.25 $50,829,146.08 $98,215,524.78 $95,040,925.51 $63,984,399.34 $121,038,485.77 $220,520,731.38
Page 108 of 150
3/2/2015 11:00 AM
BEGINNING CASH BALANCE RECEIPTS LCFF FUNDING STATE AID LOCAL TAXES LESS: CHRTR SCHL TAX TRFS STATE SUBVENTIONS MISCELLANEOUS TOTAL LCFF FUNDING FEDERAL REVENUES STATE REVENUES LOCAL REVENUES PROPERTY SALES LOANS & NOTES LOANS FROM OTHER FUNDS TOTAL REVENUES DISBURSEMENTS PAYROLL PAYROLL BENEFITS COMMERCIAL WARRANTS REIMBURSEMENTS TO/FROM OTHERS LOANS & NOTES LOANS FROM OTHER FUNDS TOTAL DISBURSEMENTS ENDING CASH BALANCE FINANCIAL OPERATIONS DIVISION FINANCIAL ACCOUNTING DEPARTMENT GENERAL FUND CASH FLOW ACTUAL/PROJECTED - FY 2014/2015 Projected Projected Projected Projected Projected FEBRUARY MARCH APRIL MAY JUNE TOTAL $220,520,731.38 $176,340,285.45 $159,373,357.28 $133,889,059.40 $122,187,015.63 $107,588,209.67 $25,561,688.60 $50,193,698.97 $20,561,687.60 $20,599,550.72 $19,942,831.25 $386,449,052.14 $15,249,271.21 $13,813,343.51 $116,447,215.09 $62,029,065.00 $17,592,416.73 $541,624,901.21 ($5,972,693.00) ($10,324,064.52) ($5,162,032.26) ($5,162,032.26) ($5,162,032.26) ($76,469,810.30) $0.00 $0.00 $0.00 $1,713,892.00 $711,334.58 $4,844,713.00 $0.00 $0.00 $2,339,453.00 $92,992.00 $286,099.00 $3,481,802.00 $34,838,266.81 $53,682,977.96 $134,186,323.43 $79,273,467.46 $33,370,649.30 $859,930,658.05 $12,400,255.65 $13,150,000.00 $1,554,012.00 $500,000.00 $2,100,000.00 $73,386,710.91 $5,880,194.60 $8,195,947.10 $10,174,624.60 $5,880,194.60 $6,632,270.00 $135,637,630.54 $2,959,696.83 $2,861,324.04 $2,834,183.77 $2,852,650.83 $2,873,219.83 $42,555,530.79 $0.00 $5,300,000.00 $0.00 $0.00 $8,866,050.00 $30,066,050.00 $0.00 $0.00 $0.00 $0.00 $0.00 $160,000,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $56,078,413.89 $83,190,249.10 $148,749,143.80 $88,506,312.89 $53,842,189.13 $1,301,576,580.29 $68,454,745.48 $68,690,331.78 $69,389,575.95 $69,500,509.95 $69,500,509.95 $797,856,529.49 $28,114,598.34 $28,040,241.49 $28,327,185.73 $28,375,468.71 $27,854,514.78 $320,493,547.80 $8,699,516.00 $9,936,604.00 $16,873,347.00 $10,342,378.00 $14,792,414.00 $144,150,837.44 ($5,010,000.00) ($6,510,000.00) ($6,510,000.00) ($8,010,000.00) ($6,510,000.00) ($85,881,223.79) $0.00 $0.00 $66,153,333.00 $0.00 $0.00 $162,153,333.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $100,258,859.82 $100,157,177.26 $174,233,441.68 $100,208,356.66 $105,637,438.73 $1,338,773,023.93 $176,340,285.45 $159,373,357.28 $133,889,059.40 $122,187,015.63 $70,391,766.03 $70,391,766.03
Page 109 of 150
San Diego Unified San Diego County 2014-15 Second Interim General Fund Multiyear Projections Unrestricted 37 68338 0000000 Form MYPI California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: mypi (Rev 02/25/2014) Page 1 Printed: 3/5/2015 10:27 AM Description Object Codes Projected Year Totals (Form 01I) (A) % Change (Cols. C-A/A) (B) 2015-16 Projection (C) % Change (Cols. E-C/C) (D) 2016-17 Projection (E) (Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)
8010-8099 837,904,819.44 7.30% 899,083,719.00 2.68% 923,193,237.00
8100-8299 9,115,000.00 0.00% 9,115,000.00 0.00% 9,115,000.00
8300-8599 25,776,415.00
18,254,688.00
17,986,867.00
8600-8799 20,233,551.00
16,033,263.00
15,745,741.00
8900-8929 42,105,991.22
10,726,605.00 0.00% 10,726,605.00
8930-8979 0.00 0.00% 0.00%
8980-8999 (225,847,207.94) 5.70% (238,716,995.00) 2.61% (244,938,672.00)
709,288,568.72 0.73% 714,496,280.00 2.43% 731,828,778.00
391,362,289.00 421,434,606.00
8,062,063.00 8,681,553.00
0.00 0.00
22,010,254.00 (3,301,975.00)
1000-1999 391,362,289.00 7.68% 421,434,606.00 1.28% 426,814,184.00
98,660,746.00 102,412,417.00
720,223.00 747,610.00
0.00 0.00
3,031,448.00 0.00
2000-2999 98,660,746.00 3.80% 102,412,417.00 0.73% 103,160,027.00
3000-3999 185,167,360.00 14.24% 211,533,810.00 4.14% 220,290,110.00
4000-4999 17,852,439.00 16.45% 20,789,531.52 2.09% 21,223,278.00
5000-5999 47,368,207.77 3.82% 49,178,217.00 2.32% 50,319,444.00
6000-6999 426,339.00 0.00% 426,339.00 0.00% 426,339.00
7100-7299, 7400-7499 0.00 0.00% 0.00 0.00% 0.00
7300-7399 (6,711,555.88) 0.00% (6,711,556.00) 0.00% (6,711,556.00)
7600-7629 12,737,701.00 0.17% 12,759,061.00 0.00% 12,759,061.00
7630-7699 0.00 0.00% 0.00% 0.00
(70,159,248.00) (96,395,109.00)
746,863,525.89
741,663,177.52
731,885,778.00
(Line A6 minus line B11) (37,574,957.17) (27,166,897.52) (57,000.00)
95,981,513.69 58,406,556.52 31,239,659.00
58,406,556.52 31,239,659.00 31,182,659.00
9710-9719 2,582,028.00 2,582,028.00 2,582,028.00
9740
9750 0.00 0.00 0.00
9760 0.00 0.00 0.00
9780 23,927,323.43 4,560,631.00 4,560,631.00
9789 24,063,000.00 24,097,000.00 24,040,000.00
9790 7,834,205.09 0.00 0.00
(Line D3f must agree with line D2) 58,406,556.52 31,239,659.00 31,182,659.00
Page 110 of 150
San Diego Unified San Diego County 2014-15 Second Interim General Fund Multiyear Projections Unrestricted 37 68338 0000000 Form MYPI California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: mypi (Rev 02/25/2014) Page 2 Printed: 3/5/2015 10:27 AM Description Object Codes Projected Year Totals (Form 01I) (A) % Change (Cols. C-A/A) (B) 2015-16 Projection (C) % Change (Cols. E-C/C) (D) 2016-17 Projection (E)
9750 0.00 0.00 0.00
9789 24,063,000.00 24,097,000.00 24,040,000.00
9790 7,834,205.09 0.00 0.00 (Enter other reserve projections in Columns C and E for subsequent years 1 and 2; current year - Column A - is extracted)
9750 0.00
9789 0.00
9790 0.00
31,897,205.09 24,097,000.00 24,040,000.00
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. Please reference the District-provided Deficit Solutions worksheet provided with the SACS report. Please reference the District-provided Deficit Solutions worksheet provided with the SACS report.
Page 111 of 150
San Diego Unified San Diego County 2014-15 Second Interim General Fund Multiyear Projections Restricted 37 68338 0000000 Form MYPI California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: mypi (Rev 02/25/2014) Page 1 Printed: 3/5/2015 10:27 AM Description Object Codes Projected Year Totals (Form 01I) (A) % Change (Cols. C-A/A) (B) 2015-16 Projection (C) % Change (Cols. E-C/C) (D) 2016-17 Projection (E) (Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)
8010-8099 3,681,611.56 0.00% 3,681,612.00
3,558,689.00
8100-8299 89,766,367.08 32.54% 118,976,616.00
107,987,199.00
8300-8599 105,056,251.76
101,441,258.00 1.37% 102,833,065.00
8600-8799 11,890,549.35
9,371,647.00
9,041,009.00
8900-8929 0.00 0.00% 0.00%
8930-8979 0.00 0.00% 0.00%
8980-8999 225,847,207.94 5.70% 238,716,995.00 2.61% 244,938,672.00
436,241,987.69 8.24% 472,188,128.00
468,358,634.00
155,078,151.07 157,586,561.07
3,194,610.00 3,246,283.00
0.00 0.00
(686,200.00) (851,187.00)
1000-1999 155,078,151.07 1.62% 157,586,561.07 1.52% 159,981,657.07
105,079,674.50 105,485,233.50
767,082.00 770,042.00
0.00 0.00
(361,523.00) (349,514.00)
2000-2999 105,079,674.50 0.39% 105,485,233.50 0.40% 105,905,761.50
3000-3999 109,936,953.33 2.64% 112,842,671.00 2.60% 115,778,252.00
4000-4999 28,960,369.36 0.13% 28,998,576.00 0.15% 29,041,061.00
5000-5999 49,558,006.97 1.96% 50,528,381.00 2.14% 51,607,394.00
6000-6999 1,903,288.00 0.00% 1,903,288.00 0.00% 1,903,288.00
7100-7299, 7400-7499 1,405,010.00 4.13% 1,462,987.00 4.41% 1,527,454.00
7300-7399 4,348,354.88 0.00% 4,348,355.00 0.00% 4,348,355.00
7600-7629 0.00 0.00% 0.00 0.00% 0.00
7630-7699 0.00 0.00% 0.00 0.00% 0.00
456,269,808.11 1.51% 463,156,052.57 1.50% 470,093,222.57
(Line A6 minus line B11) (20,027,820.42) 9,032,075.43 (1,734,588.57)
30,635,132.69 10,607,312.27 19,639,387.70
10,607,312.27 19,639,387.70 17,904,799.13
9710-9719 0.00 0.00
9740 10,607,320.38 19,639,387.70 17,904,799.13
9750
9760
9780
9789
9790 (8.11) 0.00 0.00
(Line D3f must agree with line D2) 10,607,312.27 19,639,387.70 17,904,799.13
Page 112 of 150
San Diego Unified San Diego County 2014-15 Second Interim General Fund Multiyear Projections Restricted 37 68338 0000000 Form MYPI California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: mypi (Rev 02/25/2014) Page 2 Printed: 3/5/2015 10:27 AM Description Object Codes Projected Year Totals (Form 01I) (A) % Change (Cols. C-A/A) (B) 2015-16 Projection (C) % Change (Cols. E-C/C) (D) 2016-17 Projection (E)
9750
9789
9790 (Enter current year reserve projections in Column A, and other reserve projections in Columns C and E for subsequent years 1 and 2)
9750
9789
9790
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. Reductions will be needed based on projected restricted revenue to be received. District will reduce staffing and expenditures accordingly as these resources expire/reduce in funding. Reductions will be needed based on projected restricted revenue to be received. District will reduce staffing and expenditures accordingly as these resources expire/reduce in funding.
Page 113 of 150
San Diego Unified San Diego County 2014-15 Second Interim General Fund Multiyear Projections Unrestricted/Restricted 37 68338 0000000 Form MYPI California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: mypi (Rev 02/25/2014) Page 1 Printed: 3/5/2015 10:27 AM Description Object Codes Projected Year Totals (Form 01I) (A) % Change (Cols. C-A/A) (B) 2015-16 Projection (C) % Change (Cols. E-C/C) (D) 2016-17 Projection (E) (Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)
8010-8099 841,586,431.00 7.27% 902,765,331.00 2.66% 926,751,926.00
8100-8299 98,881,367.08 29.54% 128,091,616.00
117,102,199.00
8300-8599 130,832,666.76
119,695,946.00 0.94% 120,819,932.00
8600-8799 32,124,100.35
25,404,910.00
24,786,750.00
8900-8929 42,105,991.22
10,726,605.00 0.00% 10,726,605.00
8930-8979 0.00 0.00% 0.00 0.00% 0.00
8980-8999 0.00 0.00% 0.00 0.00% 0.00
1,145,530,556.41 3.59% 1,186,684,408.00 1.14% 1,200,187,412.00
546,440,440.07 579,021,167.07
11,256,673.00 11,927,836.00
0.00 0.00
21,324,054.00 (4,153,162.00)
1000-1999 546,440,440.07 5.96% 579,021,167.07 1.34% 586,795,841.07
203,740,420.50 207,897,650.50
1,487,305.00 1,517,652.00
0.00 0.00
2,669,925.00 (349,514.00)
2000-2999 203,740,420.50 2.04% 207,897,650.50 0.56% 209,065,788.50
3000-3999 295,104,313.33 9.92% 324,376,481.00 3.60% 336,068,362.00
4000-4999 46,812,808.36 6.36% 49,788,107.52 0.96% 50,264,339.00
5000-5999 96,926,214.74 2.87% 99,706,598.00 2.23% 101,926,838.00
6000-6999 2,329,627.00 0.00% 2,329,627.00 0.00% 2,329,627.00
7100-7299, 7400-7499 1,405,010.00 4.13% 1,462,987.00 4.41% 1,527,454.00
7300-7399 (2,363,201.00) 0.00% (2,363,201.00) 0.00% (2,363,201.00)
7600-7629 12,737,701.00 0.17% 12,759,061.00 0.00% 12,759,061.00
7630-7699 0.00 0.00% 0.00 0.00% 0.00
(70,159,248.00) (96,395,109.00)
1,203,133,334.00 0.14% 1,204,819,230.09
1,201,979,000.57
(Line A6 minus line B11) (57,602,777.59) (18,134,822.09) (1,791,588.57)
126,616,646.38 69,013,868.79 50,879,046.70
69,013,868.79 50,879,046.70 49,087,458.13
9710-9719 2,582,028.00 2,582,028.00 2,582,028.00
9740 10,607,320.38 19,639,387.70 17,904,799.13
9750 0.00 0.00 0.00
9760 0.00 0.00 0.00
9780 23,927,323.43 4,560,631.00 4,560,631.00
9789 24,063,000.00 24,097,000.00 24,040,000.00
9790 7,834,196.98 0.00 0.00
(Line D3f must agree with line D2) 69,013,868.79 50,879,046.70 49,087,458.13
Page 114 of 150
San Diego Unified San Diego County 2014-15 Second Interim General Fund Multiyear Projections Unrestricted/Restricted 37 68338 0000000 Form MYPI California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: mypi (Rev 02/25/2014) Page 2 Printed: 3/5/2015 10:27 AM Description Object Codes Projected Year Totals (Form 01I) (A) % Change (Cols. C-A/A) (B) 2015-16 Projection (C) % Change (Cols. E-C/C) (D) 2016-17 Projection (E)
9750 0.00 0.00 0.00
9789 24,063,000.00 24,097,000.00 24,040,000.00
9790 7,834,205.09 0.00 0.00
(Negative resources 2000-9999) 979Z (8.11) 0.00 0.00
9750 0.00 0.00 0.00
9789 0.00 0.00 0.00
9790 0.00 0.00 0.00
31,897,196.98 24,097,000.00 24,040,000.00
2.65% 2.00% 2.00%
For districts that serve as the administrative unit (AU) of a special education local plan area (SELPA):
the pass-through funds distributed to SELPA members? No
education pass-through funds:
(Column A: Fund 10, resources 3300-3499 and 6500-6540,
subsequent years 1 and 2 in Columns C and E) 0.00 0.00 0.00
Used to determine the reserve standard percentage level on line F3d (Col. A: Form AI, Estimated P-2 ADA column, lines A4, C1, and C2e; enter projections) 104,817.90 103,320.41 101,770.60
1,203,133,334.00 1,204,819,230.09 1,201,979,000.57
0.00 0.00 0.00
(Line F3a plus line F3b) 1,203,133,334.00 1,204,819,230.09 1,201,979,000.57
(Refer to Form 01CSI, Criterion 10 for calculation details) 2% 2% 2%
24,062,666.68 24,096,384.60 24,039,580.01
(Refer to Form 01CSI, Criterion 10 for calculation details) 0.00 0.00 0.00
24,062,666.68 24,096,384.60 24,039,580.01
YES YES YES
Page 115 of 150
REVENUE ASSUMPTIONS
Description 2014/15 2015/16 2016/17
LCFF Funding Model Funded ADA 104,818 103,320 101,771 COLA 0.85% 1.58% 2.10% Funding Gap 29.15% 32.19% 23.71% Grade Span Adjustment (GSA) $(8.0) Mil Federal : Impact Aid $8.0 Mil $8.0 Mil $8.0 Mil Other State Mandated Cost Reimbursement $3.8 Mil $ 3.7 Mil $ 3.7 Mil Mandated Cost Reimbursement (one‐time) $7.1 Mil Lottery (GFU‐ $128; GFR‐$34.00) $162/ADA $162/ADA $162/ADA Local : Interest 0.36% 0.36% 0.36% Transfers In Redevelopment Agency (RDA) $10.3 Mil $10.3 Mil $10.3 Mil Sale of Property $29.97 Mil Vision $1.4 Mil Retiree $0.4 Mil $0.4 Mil $0.4 Mil
San Diego Unified School District
2014‐15 SACS Second Interim Report
Multi‐Year Projections ‐ Assumptions
Page 116 of 150
San Diego Unified School District
2014‐15 SACS Second Interim Report
Multi‐Year Projections ‐ Assumptions EXPENSE ASSUMPTIONS
Description 2014/15 2015/16 2016/17
Salaries Step and Column: Cert / Class 1.79% / .65% 2.06% / .73% 2.06% / .73% Restoration: Cert Non‐Mgmt / Cert Mgmt / Class* 5% / 2% / 0% 0% / 0% / 0% 0% / 0% / 0% Reinstate Furlough Days: Cert/Class* .54% / 0% 0% / 0% 0% / 0% STRS 8.88% 10.73% 12.58% PERS 11.77% 12.60% 15.00% Health & Welfare Premiums 7.00% 7.00% 7.00% Materials & Supplies (Consumer Price Index‐ CPI) 2.10% 2.30% 2.50% Contracted Services (CPI) 2.10% 2.30% 2.50% Utilities $26.6 Mil $28.0 Mil $28.5 Mil Implemented Board Solutions/Budget Deficit $106.4 Mil $70.2 Mil $60.7 Mil Transfers Out Liability Insurance $3.5 Mil $3.5 Mil $3.5 Mil Property Insurance $3.3 Mil $3.3 Mil $3.3 Mil Child Development $5.2 Mil $5.3 Mil $5.3 Mil Retiree $0.6 Mil $0.6 Mil $0.6 Mil Contributions Special Education $186.1 Mil $190.2 Mil $196.2 Mil Restricted Routine Maintenance (RRM) $27.8 Mil $36.4 Mil $36.4 Mil Community Day School $1.8 Mil $2.0 Mil $2.1 Mil Transportation $10.1 Mil $10.2 Mil $10.3 Mil
RESERVE ASSUMPTIONS
Description 2014/15 2015/16 2016/17
Economic Uncertainties‐ 2% $24.0 Mil $23.4 Mil $23.7 Mil Unexpended Set‐Asides and Reserves 12.3 Mil $0.0 Mil $0.0 Mil School Site Ending Balances $11.6 Mil $4.5 Mil $4.5 Mil Stores Inventory $1.7 Mil $1.7 Mil $1.7 Mil Prepaid Expenses $0.9 Mil $0.9 Mil $0.9 Mil Revolving Cash Funds $0.06 Mil $0.06 Mil $0.06 Mil * Subject to change based on negotiations
Page 117 of 150
San Diego Unified San Diego County 2014-15 Second Interim AVERAGE DAILY ATTENDANCE 37 68338 0000000 Form AI California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: adai (Rev 02/13/2015) Page 1 of 1 Printed: 3/5/2015 10:21 AM
Description
ESTIMATED FUNDED ADA Original Budget (A) ESTIMATED FUNDED ADA Board Approved Operating Budget (B) ESTIMATED P-2 REPORT ADA Projected Year Totals (C) ESTIMATED FUNDED ADA Projected Year Totals (D) DIFFERENCE (Col. D - B) (E) PERCENTAGE DIFFERENCE (Col. E / B) (F)
Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (includes Necessary Small School ADA) 105,477.61 105,477.61 104,817.90 104,817.90 (659.71)
Voluntary Pupil Transfer Regular ADA per EC 42238.05(b) Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) 0.00 0.00 0.00 0.00 0.00 0%
per EC 42238.05(b) Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) 0.00 0.00 0.00 0.00 0.00 0%
(Sum of Lines A1 through A3) 105,477.61 105,477.61 104,817.90 104,817.90 (659.71)
per EC 1981(a)(b)&(d) 0.00 0.00 0.00 0.00 0.00 0%
0.00 0.00 0.00 0.00 0.00 0%
0.00 0.00 0.00 0.00 0.00 0%
0.00 0.00 0.00 0.00 0.00 0%
Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natura Resource Conservation Schools 0.00 0.00 0.00 0.00 0.00 0%
(Sum of Lines A5a through A5e) 0.00 0.00 0.00 0.00 0.00 0%
(Sum of Line A4 and Line A5f) 105,477.61 105,477.61 104,817.90 104,817.90 (659.71)
0.00 0.00 0.00 0.00 0.00 0%
(Enter Charter School ADA using Tab C. Charter School ADA)
Page 118 of 150
San Diego Unified San Diego County 2014-15 Second Interim AVERAGE DAILY ATTENDANCE 37 68338 0000000 Form AI California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: adai (Rev 02/13/2015) Page 1 of 1 Printed: 3/5/2015 10:21 AM
Description
ESTIMATED FUNDED ADA Original Budget (A) ESTIMATED FUNDED ADA Board Approved Operating Budget (B) ESTIMATED P-2 REPORT ADA Projected Year Totals (C) ESTIMATED FUNDED ADA Projected Year Totals (D) DIFFERENCE (Col. D - B) (E) PERCENTAGE DIFFERENCE (Col. E / B) (F)
0.00 0.00 0.00 0.00 0.00 0%
0.00 0.00 0.00 0.00 0.00 0%
0.00 0.00 0.00 0.00 0.00 0%
0.00 0.00 0.00 0.00 0.00 0%
(Sum of Lines B1a through B1d) 0.00 0.00 0.00 0.00 0.00 0%
per EC 1981(a)(b)&(d) 0.00 0.00 0.00 0.00 0.00 0%
0.00 0.00 0.00 0.00 0.00 0%
0.00 0.00 0.00 0.00 0.00 0%
0.00 0.00 0.00 0.00 0.00 0%
Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natural Resource Conservation Schools 0.00 0.00 0.00 0.00 0.00 0%
(Sum of Lines B2a through B2e) 0.00 0.00 0.00 0.00 0.00 0%
(Sum of Lines B1e and B2f) 0.00 0.00 0.00 0.00 0.00 0%
0.00 0.00 0.00 0.00 0.00 0%
0.00 0.00 0.00 0.00 0.00 0%
(Enter Charter School ADA using Tab C. Charter School ADA)
Page 119 of 150
San Diego Unified San Diego County 2014-15 Second Interim AVERAGE DAILY ATTENDANCE 37 68338 0000000 Form AI California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: adai (Rev 02/13/2015) Page 1 of 1 Printed: 3/5/2015 10:21 AM
Description
ESTIMATED FUNDED ADA Original Budget (A) ESTIMATED FUNDED ADA Board Approved Operating Budget (B) ESTIMATED P-2 REPORT ADA Projected Year Totals (C) ESTIMATED FUNDED ADA Projected Year Totals (D) DIFFERENCE (Col. D - B) (E) PERCENTAGE DIFFERENCE (Col. E / B) (F)
Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 report ADA for those charter schools in this section Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 report ADA for those charter schools in this section Charter schools reporting SACS financial data separately from their authorizing LEAs report their ADA in this section Charter schools reporting SACS financial data separately from their authorizing LEAs report their ADA in this section
per EC 42238.05(b) 0.00 0.00 0.00 0.00 0.00 0%
0.00 0.00 0.00 0.00 0.00 0%
0.00 0.00 0.00 0.00 0.00 0%
0.00 0.00 0.00 0.00 0.00 0%
0.00 0.00 0.00 0.00 0.00 0%
(Sum of Lines C2a through C2d) 0.00 0.00 0.00 0.00 0.00 0%
per EC 1981(a)(b)&(d) 0.00 0.00 0.00 0.00 0.00 0%
0.00 0.00 0.00 0.00 0.00 0%
0.00 0.00 0.00 0.00 0.00 0%
0.00 0.00 0.00 0.00 0.00 0%
Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natura Resource Conservation Schools 0.00 0.00 0.00 0.00 0.00 0%
Program ADA (Sum of Lines C3a through C3e) 0.00 0.00 0.00 0.00 0.00 0%
(Sum of Lines C1, C2e, and C3f) 0.00 0.00 0.00 0.00 0.00 0%
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San Diego Unified San Diego County 2014-15 Second Interim General Fund School District Criteria and Standards Review 37 68338 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: csi (Rev 06/17/2014) Page 1 of 26 Printed: 3/5/2015 5:12 PM
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 interim certification.
CRITERIA AND STANDARDS
1. CRITERION: Average Daily Attendance STANDARD: Funded average daily attendance (ADA) for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percent since first interim projections.
District's ADA Standard Percentage Range:
DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column for all fiscal years. Second Interim Projected Year Totals data should be entered for all fiscal years. LCFF Revenue (Funded) ADA First Interim Second Interim Projected Year Totals Projected Year Totals (Form 01CSI, Item 1A) Fiscal Year Percent Change Status Current Year (2014-15) 104,817.90 104,817.90 0.0% Met 1st Subsequent Year (2015-16) 103,267.60 103,320.41 0.1% Met 2nd Subsequent Year (2016-17) 101,696.96 101,770.60 0.1% Met
DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Funded ADA has not changed since first interim projections by more than two percent in any of the current year or two subsequent fiscal years. Explanation: (required if NOT met)
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San Diego Unified San Diego County 2014-15 Second Interim General Fund School District Criteria and Standards Review 37 68338 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: csi (Rev 06/17/2014) Page 2 of 26 Printed: 3/5/2015 5:12 PM
2. CRITERION: Enrollment STANDARD: Projected enrollment for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percent since first interim projections.
District's Enrollment Standard Percentage Range:
DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column for all fiscal years. Enter data in the second column for all fiscal years. Enrollment First Interim Second Interim Fiscal Year (Form 01CSI, Item 2A) CBEDS/Projected Percent Change Status Current Year (2014-15) 108,791 108,783 0.0% Met 1st Subsequent Year (2015-16) 108,791 108,783 0.0% Met 2nd Subsequent Year (2016-17) 108,791 108,783 0.0% Met
DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Enrollment projections have not changed since first interim projections by more than two percent for the current year and two subsequent fiscal years. Explanation: (required if NOT met)
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San Diego Unified San Diego County 2014-15 Second Interim General Fund School District Criteria and Standards Review 37 68338 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: csi (Rev 06/17/2014) Page 3 of 26 Printed: 3/5/2015 5:12 PM
3. CRITERION: ADA to Enrollment STANDARD: Projected second period (P-2) average daily attendance (ADA) to enrollment ratio for any of the current fiscal 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%).
DATA ENTRY: Unaudited Actuals data that exist will be extracted into the P-2 ADA column for the First Prior Year; otherwise, enter First Prior Year data. P-2 ADA for the second and third prior years are preloaded. First Interim data that exist will be extracted into the Enrollment column; otherwise, enter Enrollment data for all fiscal years. P-2 ADA Unaudited Actuals Enrollment (Form A, Lines 3, 6, and 25) CBEDS Actual Historical Ratio Fiscal Year (Form A, Lines A4, C1, and C2e) (Form 01CSI, Item 3A)
Third Prior Year (2011-12) 109,210 114,064 95.7% Second Prior Year (2012-13) 106,840 112,230 95.2% First Prior Year (2013-14) 106,065 110,859 95.7% Historical Average Ratio: 95.5% District's ADA to Enrollment Standard (historical average ratio plus 0.5%): 96.0%
DATA ENTRY: If Form MYPI exists, Estimated P-2 ADA data for the two subsequent years will be extracted; if not, enter Estimated P-2 ADA data in the first column. All other data are extracted. Estimated P-2 ADA Enrollment (Form AI, Lines A4, C1, and C2e) CBEDS/Projected Fiscal Year (Form MYPI, Line F2) (Criterion 2, Item 2A) Ratio of ADA to Enrollment Status Current Year (2014-15) 104,818 108,783 96.4% Not Met 1st Subsequent Year (2015-16) 103,320 108,783 95.0% Met 2nd Subsequent Year (2016-17) 101,771 108,783 93.6% Met
DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD NOT MET - Projected P-2 ADA to enrollment ratio exceeds the standard in any of the current year or two subsequent fiscal years. Provide reasons why the projected ratio exceeds the district's historical average ratio by more than 0.5%. Explanation: (required if NOT met) Increased ADA is due to initiative enacted at school sites to enhance student attendance.
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San Diego Unified San Diego County 2014-15 Second Interim General Fund School District Criteria and Standards Review 37 68338 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: csi (Rev 06/17/2014) Page 4 of 26 Printed: 3/5/2015 5:12 PM
4. CRITERION: LCFF Revenue STANDARD: Projected LCFF revenue for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percent since first interim projections.
District's LCFF Revenue Standard Percentage Range:
DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column. In the Second Interim column, Current Year data are extracted; enter data for the two subsequent years. LCFF Revenue (Fund 01, Objects 8011, 8012, 8020-8089) First Interim Second Interim Fiscal Year (Form 01CSI, Item 4A) Projected Year Totals Percent Change Status Current Year (2014-15) 919,803,970.00 913,196,015.00
Met 1st Subsequent Year (2015-16) 959,470,677.00 978,921,628.00 2.0% Met 2nd Subsequent Year (2016-17) 993,519,396.00 1,007,731,831.00 1.4% Met
DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - LCFF revenue has not changed since first interim projections by more than two percent for the current year and two subsequent fiscal years. Explanation: (required if NOT met)
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San Diego Unified San Diego County 2014-15 Second Interim General Fund School District Criteria and Standards Review 37 68338 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: csi (Rev 06/17/2014) Page 5 of 26 Printed: 3/5/2015 5:12 PM
5. CRITERION: Salaries and Benefits STANDARD: Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures for any of the current fiscal year
percent or the district's required reserves percentage. It is likely that for many districts the 2014-15 and 2015-16 change from the historical average ratio will exceed the standard because certain revenues that were restricted prior to the LCFF are now unrestricted within the LCFF.
DATA ENTRY: Unaudited Actuals data that exist for the First Prior Year will be extracted; otherwise, enter data for the First Prior Year. Unaudited Actuals data for the second and third prior years are preloaded. Unaudited Actuals - Unrestricted (Resources 0000-1999) Ratio Salaries and Benefits Total Expenditures
Fiscal Year (Form 01, Objects 1000-3999) (Form 01, Objects 1000-7499) to Total Unrestricted Expenditures Third Prior Year (2011-12) 608,368,228.83 651,686,066.83 93.4% Second Prior Year (2012-13) 611,319,880.90 658,082,436.65 92.9% First Prior Year (2013-14) 631,962,919.72 685,113,940.62 92.2% Historical Average Ratio: 92.8% Current Year 1st Subsequent Year 2nd Subsequent Year (2014-15) (2015-16) (2016-17) District's Reserve Standard Percentage (Criterion 10B, Line 4) 2.0% 2.0% 2.0% District's Salaries and Benefits Standard (historical average ratio, plus/minus the greater of 3% or the district's reserve standard percentage): 89.8% to 95.8% 89.8% to 95.8% 89.8% to 95.8%
DATA ENTRY: If Form MYPI exists, Projected Year Totals data for the two subsequent years will be extracted; if not, enter Projected Year Totals data. Projected Year Totals data for Current Year are extracted. Projected Year Totals - Unrestricted (Resources 0000-1999) Salaries and Benefits Total Expenditures Ratio (Form 01I, Objects 1000-3999) (Form 01I, Objects 1000-7499)
Fiscal Year (Form MYPI, Lines B1-B3) (Form MYPI, Lines B1-B8, B10) to Total Unrestricted Expenditures Status Current Year (2014-15) 675,190,395.00 734,125,824.89 92.0% Met 1st Subsequent Year (2015-16) 735,380,833.00 728,904,116.52 100.9% Not Met 2nd Subsequent Year (2016-17) 750,264,321.00 719,126,717.00 104.3% Not Met
DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD NOT MET - Projected ratio of unrestricted salary and benefit costs to total unrestricted expenditures has changed by more than the standard in any of the current year or two subsequent fiscal years. Provide reasons why the change(s) exceed the standard and a description of the methods and assumptions used in projecting salaries and benefits. Explanation: (required if NOT met) The District will identify $70.2M of solutions in 2015/16 and $60.7M of solutions in 2016/17. Currently the solutions are identified as other adjustments
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San Diego Unified San Diego County 2014-15 Second Interim General Fund School District Criteria and Standards Review 37 68338 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: csi (Rev 06/17/2014) Page 6 of 26 Printed: 3/5/2015 5:12 PM
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 current fiscal year or two subsequent fiscal years, have not changed by more than five percent since first interim projections. Changes that exceed five percent in any major object category must be explained.
District's Other Revenues and Expenditures Standard Percentage Range:
District's Other Revenues and Expenditures Explanation Percentage Range:
DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column. Second Interim data for the Current Year are extracted. If Second Interim Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years into the second column. Explanations must be entered for each category if the percent change for any year exceeds the district's explanation percentage range. First Interim Second Interim Projected Year Totals Projected Year Totals Change Is Outside Object Range / Fiscal Year (Form 01CSI, Item 6A) (Fund 01) (Form MYPI) Percent Change Explanation Range Federal Revenue (Fund 01, Objects 8100-8299) (Form MYPI, Line A2) Current Year (2014-15) 94,277,406.69 98,881,367.08 4.9% No 1st Subsequent Year (2015-16) 127,992,623.00 128,091,616.00 0.1% No 2nd Subsequent Year (2016-17) 122,909,980.00 117,102,199.00
No Explanation: (required if Yes) Other State Revenue (Fund 01, Objects 8300-8599) (Form MYPI, Line A3) Current Year (2014-15) 129,092,830.76 130,832,666.76 1.3% No 1st Subsequent Year (2015-16) 119,289,975.00 119,695,946.00 0.3% No 2nd Subsequent Year (2016-17) 120,566,902.00 120,819,932.00 0.2% No Explanation: (required if Yes) Other Local Revenue (Fund 01, Objects 8600-8799) (Form MYPI, Line A4) Current Year (2014-15) 30,873,679.00 32,124,100.35 4.1% No 1st Subsequent Year (2015-16) 26,004,910.00 25,404,910.00
No 2nd Subsequent Year (2016-17) 25,386,750.00 24,786,750.00
No Explanation: (required if Yes) Books and Supplies (Fund 01, Objects 4000-4999) (Form MYPI, Line B4) Current Year (2014-15) 48,018,969.28 46,812,808.36
No 1st Subsequent Year (2015-16) 49,109,304.00 49,788,107.52 1.4% No 2nd Subsequent Year (2016-17) 48,864,214.00 50,264,339.00 2.9% No Explanation: (required if Yes) Services and Other Operating Expenditures (Fund 01, Objects 5000-5999) (Form MYPI, Line B5) Current Year (2014-15) 92,552,449.00 96,926,214.74 4.7% No 1st Subsequent Year (2015-16) 93,496,610.00 99,706,598.00 6.6% Yes 2nd Subsequent Year (2016-17) 97,395,278.00 101,926,838.00 4.7% No Explanation: (required if Yes) For Budget year 2015/16 and 2016/17, increase of $2M in utility cost, $5.6M in on-going and major maintenance, $2.4M in 20th Century CLC/ASSETS.
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San Diego Unified San Diego County 2014-15 Second Interim General Fund School District Criteria and Standards Review 37 68338 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: csi (Rev 06/17/2014) Page 7 of 26 Printed: 3/5/2015 5:12 PM
DATA ENTRY: All data are extracted or calculated.
First Interim Second Interim Object Range / Fiscal Year Projected Year Totals Projected Year Totals Percent Change Status Total Federal, Other State, and Other Local Revenue (Section 6A) Current Year (2014-15) 254,243,916.45 261,838,134.19 3.0% Met 1st Subsequent Year (2015-16) 273,287,508.00 273,192,472.00 0.0% Met 2nd Subsequent Year (2016-17) 268,863,632.00 262,708,881.00
Met Total Books and Supplies, and Services and Other Operating Expenditures (Section 6A) Current Year (2014-15) 140,571,418.28 143,739,023.10 2.3% Met 1st Subsequent Year (2015-16) 142,605,914.00 149,494,705.52 4.8% Met 2nd Subsequent Year (2016-17) 146,259,492.00 152,191,177.00 4.1% Met
DATA ENTRY: Explanations are linked from Section 6A if the status in Section 6B is Not Met; no entry is allowed below. 1a. STANDARD MET - Projected total operating revenues have not changed since first interim projections by more than the standard for the current year and two subsequent fiscal years. Explanation: Federal Revenue (linked from 6A if NOT met) Explanation: Other State Revenue (linked from 6A if NOT met) Explanation: Other Local Revenue (linked from 6A if NOT met) 1b. STANDARD MET - Projected total operating expenditures have not changed since first interim projections by more than the standard for the current year and two subsequent fiscal years. Explanation: Books and Supplies (linked from 6A if NOT met) Explanation: Services and Other Exps (linked from 6A if NOT met)
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San Diego Unified San Diego County 2014-15 Second Interim General Fund School District Criteria and Standards Review 37 68338 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: csi (Rev 06/17/2014) Page 8 of 26 Printed: 3/5/2015 5:12 PM
7. CRITERION: Facilities Maintenance STANDARD: Identify changes that have occurred since budget adoption in the projected contributions for facilities maintenance funding as required pursuant to Education Code Section 17070.75, or in how the district is providing adequately to preserve the functionality of its facilities for their normal life in accordance with Education Code sections 52060(d)(1) and 17002(d)(1). Determining the District's Compliance with the Contribution Requirement for EC Section 17070.75 as modified by Section 17070.766 and amended by SB 70 (Chapter 7, Statutes of 2011), effective 2008-09 through 2014-15 - Ongoing and Major Maintenance/Restricted Maintenance Account (OMMA/RMA)
NOTE: SB 70 (Chapter 7, Statutes of 2011) extends EC Section 17070.766 from 2008-09 through 2014-15. EC Section 17070.766 reduced the contributions required by EC Section 17070.75 from 3 percent to 1 percent. Therefore, the calculation in this section has been revised accordingly for that period. DATA ENTRY: Budget Adoption and First Interim data that exist will be extracted; otherwise, enter Budget Adoption and First Interim data into lines 1 and 2 as applicable. All other data are extracted. Budget Adoption Second Interim Contribution 1% Required Projected Year Totals Minimum Contribution (Fund 01, Resource 8150, (Form 01CSI, Item 7, Line 1) Objects 8900-8999) Status 1. OMMA/RMA Contribution 11,745,127.57 27,800,000.00 Met 2. First Interim Contribution (information only) 27,800,000.00 (Form 01CSI, First Interim, Criterion 7, Line 1) If status is not met, enter an X in the box that best describes why the minimum required contribution was not made Not applicable (district does not participate in the Leroy F. Green School Facilities Act of 1998) Exempt (due to district's small size [EC Section 17070.75 (b)(2)(D)]) Other (explanation must be provided) Explanation: (required if NOT met and Other is marked)
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San Diego Unified San Diego County 2014-15 Second Interim General Fund School District Criteria and Standards Review 37 68338 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: csi (Rev 06/17/2014) Page 9 of 26 Printed: 3/5/2015 5:12 PM
8. CRITERION: Deficit Spending STANDARD: Unrestricted deficit spending (total unrestricted expenditures and other financing uses is greater than total unrestricted revenues and
available reserves¹ as a percentage of total expenditures and other financing uses² in any of the current fiscal year or two subsequent fiscal years. ¹Available reserves are the unrestricted amounts in the Reserve for Economic Uncertainties and the Unassigned/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 expenditures the distribution of funds to its participating members.
DATA ENTRY: All data are extracted or calculated. Current Year 1st Subsequent Year 2nd Subsequent Year (2014-15) (2015-16) (2016-17) District's Available Reserve Percentages (Criterion 10C, Line 9) 2.7% 2.0% 2.0% District's Deficit Spending Standard Percentage Levels (one-third of available reserve percentage): 0.9% 0.7% 0.7%
DATA ENTRY: Current Year data are extracted. If Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years into the first and second columns. Projected Year Totals Net Change in Total Unrestricted Expenditures Unrestricted Fund Balance and Other Financing Uses Deficit Spending Level (Form 01I, Section E) (Form 01I, Objects 1000-7999) (If Net Change in Unrestricted Fund Fiscal Year (Form MYPI, Line C) (Form MYPI, Line B11) Balance is negative, else N/A) Status Current Year (2014-15) (37,574,957.17) 746,863,525.89 5.0% Not Met 1st Subsequent Year (2015-16) (27,166,897.52) 741,663,177.52 3.7% Not Met 2nd Subsequent Year (2016-17) (57,000.00) 731,885,778.00 0.0% Met
DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD NOT MET - Unrestricted deficit spending has exceeded the standard percentage level in any of the current year or two subsequent fiscal years. Provide reasons for the deficit spending, a description of the methods and assumptions used in balancing the unrestricted budget, and what changes will be made to ensure that the budget deficits are eliminated or are balanced within the standard. Explanation: (required if NOT met) Due to the reductions in state funding for education, the District has been using its surplus ending balance (in excess of required reserves) to sustain its educational programs and operations. The District is working with collective bargaining units and has also implemented committees to identify additional reductions to help minimize the deficit spend.
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San Diego Unified San Diego County 2014-15 Second Interim General Fund School District Criteria and Standards Review 37 68338 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: csi (Rev 06/17/2014) Page 10 of 26 Printed: 3/5/2015 5:12 PM
9. CRITERION: Fund and Cash Balances
9A-1. Determining if the District's General Fund Ending Balance is Positive
DATA ENTRY: Current Year data are extracted. If Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years. Ending Fund Balance General Fund Projected Year Totals Fiscal Year (Form 01I, Line F2 ) (Form MYPI, Line D2) Status Current Year (2014-15) 69,013,868.79 Met 1st Subsequent Year (2015-16) 50,879,046.70 Met 2nd Subsequent Year (2016-17) 49,087,458.13 Met
9A-2. Comparison of the District's Ending Fund Balance to the Standard
DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Projected general fund ending balance is positive for the current fiscal year and two subsequent fiscal years. Explanation: (required if NOT met)
9B-1. Determining if the District's Ending Cash Balance is Positive
DATA ENTRY: If Form CASH exists, data will be extracted; if not, data must be entered below. Ending Cash Balance General Fund Fiscal Year (Form CASH, Line F, June Column) Status Current Year (2014-15) 70,391,766.03 Met
9B-2. Comparison of the District's Ending Cash Balance to the Standard
DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Projected general fund cash balance will be positive at the end of the current fiscal year. Explanation: (required if NOT met)
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San Diego Unified San Diego County 2014-15 Second Interim General Fund School District Criteria and Standards Review 37 68338 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: csi (Rev 06/17/2014) Page 11 of 26 Printed: 3/5/2015 5:12 PM
10. CRITERION: Reserves STANDARD: Available reserves¹ for any of the current fiscal 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 $64,000 (greater of)
to 300
4% or $64,000 (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 amounts in the Reserve for Economic Uncertainties and the Unassigned/Unappropriated accounts in the General Fund and 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. Current Year 1st Subsequent Year 2nd Subsequent Year (2014-15) (2015-16) (2016-17) District Estimated P-2 ADA (Criterion 3, Item 3B) 104,818 103,320 101,771 District's Reserve Standard Percentage Level: 2% 2% 2%
DATA ENTRY: For SELPA AUs, if Form MYPI 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; Current Year data are extracted. For districts that serve as the AU of a SELPA (Form MYPI, 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:
Current Year Projected Year Totals 1st Subsequent Year 2nd Subsequent Year (2014-15) (2015-16) (2016-17)
(Fund 10, resources 3300-3499 and 6500-6540,
0.00 0.00 0.00
DATA ENTRY: If Form MYPI exists, all data will be extracted or calculated. If not, enter data for line 1 for the two subsequent years; Current Year data are extracted. Current Year Projected Year Totals 1st Subsequent Year 2nd Subsequent Year (2014-15) (2015-16) (2016-17) 1. Expenditures and Other Financing Uses (Form 01I, objects 1000-7999) (Form MYPI, Line B11) 1,203,133,334.00 1,204,819,230.09 1,201,979,000.57 2. Plus: Special Education Pass-through (Criterion 10A, Line 2b, if Criterion 10A, Line 1 is No) 0.00 0.00 0.00 3. Total Expenditures and Other Financing Uses (Line B1 plus Line B2) 1,203,133,334.00 1,204,819,230.09 1,201,979,000.57 4. Reserve Standard Percentage Level 2% 2% 2% 5. Reserve Standard - by Percent (Line B3 times Line B4) 24,062,666.68 24,096,384.60 24,039,580.01 6. Reserve Standard - by Amount ($64,000 for districts with less than 1,001 ADA, else 0) 0.00 0.00 0.00 7. District's Reserve Standard (Greater of Line B5 or Line B6) 24,062,666.68 24,096,384.60 24,039,580.01
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San Diego Unified San Diego County 2014-15 Second Interim General Fund School District Criteria and Standards Review 37 68338 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: csi (Rev 06/17/2014) Page 12 of 26 Printed: 3/5/2015 5:12 PM
DATA ENTRY: All data are extracted from fund data and Form MYPI. If Form MYPI does not exist, enter data for the two subsequent years. Current Year Reserve Amounts Projected Year Totals 1st Subsequent Year 2nd Subsequent Year (Unrestricted resources 0000-1999 except Line 4) (2014-15) (2015-16) (2016-17) 1. General Fund - Stabilization Arrangements (Fund 01, Object 9750) (Form MYPI, Line E1a) 0.00 0.00 0.00 2. General Fund - Reserve for Economic Uncertainties (Fund 01, Object 9789) (Form MYPI, Line E1b) 24,063,000.00 24,097,000.00 24,040,000.00 3. General Fund - Unassigned/Unappropriated Amount (Fund 01, Object 9790) (Form MYPI, Line E1c) 7,834,205.09 0.00 0.00 4. General Fund - Negative Ending Balances in Restricted Resources (Fund 01, Object 979Z, if negative, for each of resources 2000-9999) (Form MYPI, Line E1d) (8.11) 0.00 0.00 5. Special Reserve Fund - Stabilization Arrangements (Fund 17, Object 9750) (Form MYPI, Line E2a) 0.00 6. Special Reserve Fund - Reserve for Economic Uncertainties (Fund 17, Object 9789) (Form MYPI, Line E2b) 0.00 7. Special Reserve Fund - Unassigned/Unappropriated Amount (Fund 17, Object 9790) (Form MYPI, Line E2c) 0.00 8. District's Available Reserve Amount (Lines C1 thru C7) 31,897,196.98 24,097,000.00 24,040,000.00 9. District's Available Reserve Percentage (Information only) (Line 8 divided by Section 10B, Line 3) 2.65% 2.00% 2.00% District's Reserve Standard (Section 10B, Line 7): 24,062,666.68 24,096,384.60 24,039,580.01 Status: Met Met Met
DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Available reserves have met the standard for the current year and two subsequent fiscal years. Explanation: (required if NOT met)
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San Diego Unified San Diego County 2014-15 Second Interim General Fund School District Criteria and Standards Review 37 68338 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: csi (Rev 06/17/2014) Page 13 of 26 Printed: 3/5/2015 5:12 PM
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 have occurred since first interim projections 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 funded with one-time revenues that have changed since first interim projections by more than five percent? 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. Temporary Interfund Borrowings
1a. Does your district have projected temporary borrowings between funds? (Refer to Education Code Section 42603) No 1b. If Yes, identify the interfund borrowings:
S4. Contingent Revenues
1a. Does your district have projected revenues for the current fiscal 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
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S5. Contributions
Identify projected contributions from unrestricted resources in the general fund to restricted resources in the general fund for the current fiscal year and two subsequent fiscal years. Provide an explanation if contributions have changed by more than $20,000 and more than five percent since first interim projections. Identify projected transfers to or from the general fund to cover operating deficits in either the general fund or any other fund for the current fiscal year and two subsequent fiscal
Identify capital project cost overruns that have occurred since first interim projections that may impact the general fund budget. District's Contributions and Transfers Standard:
DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column. For Contributions, the Second Interim's Current Year data will be extracted. Enter Second Interim Contributions for the 1st and 2nd Subsequent Years. For Transfers In and Transfers Out, if Form MYP exists, the data will be extracted into the Second Interim column for the Current Year, and 1st and 2nd Subsequent Years. If Form MYP does not exist, enter data in the Current Year, and 1st and 2nd Subsequent Years. Click on the appropriate button for Item 1d; all other data will be calculated. First Interim Second Interim Percent Description / Fiscal Year (Form 01CSI, Item S5A) Projected Year Totals Change Amount of Change Status 1a. Contributions, Unrestricted General Fund (Fund 01, Resources 0000-1999, Object 8980) Current Year (2014-15) (231,480,262.52) (225,847,207.94)
(5,633,054.58) Met 1st Subsequent Year (2015-16) (241,796,884.00) (238,716,995.00)
(3,079,889.00) Met 2nd Subsequent Year (2016-17) (244,994,590.00) (244,938,672.00) 0.0% (55,918.00) Met 1b. Transfers In, General Fund * Current Year (2014-15) 40,558,147.80 42,105,991.22 3.8% 1,547,843.42 Met 1st Subsequent Year (2015-16) 10,726,605.00 10,726,605.00 0.0% 0.00 Met 2nd Subsequent Year (2016-17) 10,726,605.00 10,726,605.00 0.0% 0.00 Met 1c. Transfers Out, General Fund * Current Year (2014-15) 11,013,537.00 12,737,701.00 15.7% 1,724,164.00 Not Met 1st Subsequent Year (2015-16) 9,459,061.00 12,759,061.00 34.9% 3,300,000.00 Not Met 2nd Subsequent Year (2016-17) 9,459,061.00 12,759,061.00 34.9% 3,300,000.00 Not Met 1d. Capital Project Cost Overruns Have capital project cost overruns occurred since first interim projections 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.
DATA ENTRY: Enter an explanation if Not Met for items 1a-1c or if Yes for Item 1d. 1a. MET - Projected contributions have not changed since first interim projections by more than the standard for the current year and two subsequent fiscal years. Explanation: (required if NOT met) 1b. MET - Projected transfers in have not changed since first interim projections by more than the standard for the current year and two subsequent fiscal years. Explanation: (required if NOT met)
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San Diego Unified San Diego County 2014-15 Second Interim General Fund School District Criteria and Standards Review 37 68338 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: csi (Rev 06/17/2014) Page 15 of 26 Printed: 3/5/2015 5:12 PM 1c. NOT MET - The projected transfers out of the general fund have changed since first interim projections by more than the standard for any of the current year or subsequent two fiscal
eliminating the transfers. Explanation: (required if NOT met) Current year (2014/15) increased transfer out by $1.6M to Fund 12 (Child Development) 1d. NO - There have been no capital project cost overruns occurring since first interim projections that may impact the general fund operational budget. Project Information: (required if YES)
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San Diego Unified San Diego County 2014-15 Second Interim General Fund School District Criteria and Standards Review 37 68338 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: csi (Rev 06/17/2014) Page 16 of 26 Printed: 3/5/2015 5:12 PM
S6. Long-term Commitments
Identify all existing and new multiyear commitments¹ and their annual required payment for the current fiscal 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.
DATA ENTRY: If First Interim data exist (Form 01CSI, Item S6A), long-term commitment data will be extracted and it will only be necessary to click the appropriate button for Item 1b. Extracted data may be overwritten to update long-term commitment data in Item 2, as applicable. If no First Interim data exist, click the appropriate buttons for items 1a and 1b, and enter all
1.
(If No, skip items 1b and 2 and sections S6B and S6C) Yes
since first interim projections? No 2. If Yes to Item 1a, list (or update) all new and existing multiyear commitments and required annual debt service amounts. Do not include long-term commitments 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, 2014 Capital Leases N/A Fund 21300, Obj code 5621 Certificates of Participation N/A General Obligation Bonds Property tax apportionments Fund 51, Obj code 7400's 2,562,237,877 Supp Early Retirement Program All District funds with participating retirees Fund 01, Obj code 3901 & 3902 38,970,986 State School Building Loans N/A Compensated Absences All District funds with payroll and benefits All funds with participating ees Obj code 1000-3999 25,872,213 Other Long-term Commitments (do not include OPEB): TOTAL: 2,627,081,076 Prior Year Current Year 1st Subsequent Year 2nd Subsequent Year (2013-14) (2014-15) (2015-16) (2016-17) Annual Payment Annual Payment Annual Payment Annual Payment Type of Commitment (continued) (P & I) (P & I) (P & I) (P & I) Capital Leases 2,000,000 Certificates of Participation N/A General Obligation Bonds 113,011,091 165,830,374 172,336,641 112,073,802 Supp Early Retirement Program 14,132,940 7,694,197 7,694,197 7,694,197 State School Building Loans Compensated Absences Other Long-term Commitments (continued): Total Annual Payments: 129,144,031 173,524,571 180,030,838 119,767,999 Has total annual payment increased over prior year (2013-14)? Yes Yes No
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San Diego Unified San Diego County 2014-15 Second Interim General Fund School District Criteria and Standards Review 37 68338 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: csi (Rev 06/17/2014) Page 17 of 26 Printed: 3/5/2015 5:12 PM
DATA ENTRY: Enter an explanation if Yes. 1a. Yes - Annual payments for long-term commitments have increased in one or more of the current 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 is funded through property tax apportionments received from the County.
DATA ENTRY: Click the appropriate Yes or No button in Item 1; if Yes, an explanation is required in Item 2. 1. 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. Explanation: (Required if Yes)
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San Diego Unified San Diego County 2014-15 Second Interim General Fund School District Criteria and Standards Review 37 68338 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: csi (Rev 06/17/2014) Page 18 of 26 Printed: 3/5/2015 5:12 PM
S7. Unfunded Liabilities
Identify any changes in estimates for unfunded liabilities since first interim projections, and indicate whether the changes are the result of a new actuarial valuation.
DATA ENTRY: Click the appropriate button(s) for items 1a-1c, as applicable. First Interim data that exist (Form 01CSI, Item S7A) will be extracted; otherwise, enter First Interim and Second Interim data in items 2-4. 1.
Yes
first interim in OPEB liabilities? No
first interim in OPEB contributions? No First Interim 2. OPEB Liabilities (Form 01CSI, Item S7A) Second Interim
65,148,414.00 65,148,414.00
65,148,414.00 65,148,414.00
actuarial valuation? Actuarial Actuarial
Jul 01, 2013 Jul 01, 20103 3. OPEB Contributions
First Interim Measurement Method (Form 01CSI, Item S7A) Second Interim Current Year (2014-15) 5,775,080.00 5,775,080.00 1st Subsequent Year (2015-16) 6,121,242.00 6,121,242.00 2nd Subsequent Year (2016-17) 6,497,042.00 6,497,042.00
(Funds 01-70, objects 3701-3752) Current Year (2014-15) 2,936,236.04 2,909,062.00 1st Subsequent Year (2015-16) 2,936,236.04 2,936,236.04 2nd Subsequent Year (2016-17) 2,936,236.04 2,936,236.04
Current Year (2014-15) 2,405,810.00 2,405,810.00 1st Subsequent Year (2015-16) 2,526,101.00 2,526,101.00 2nd Subsequent Year (2016-17) 2,652,406.00 2,652,406.00
Current Year (2014-15) 949 949 1st Subsequent Year (2015-16) 949 949 2nd Subsequent Year (2016-17) 949 949 4. Comments:
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San Diego Unified San Diego County 2014-15 Second Interim General Fund School District Criteria and Standards Review 37 68338 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: csi (Rev 06/17/2014) Page 19 of 26 Printed: 3/5/2015 5:12 PM
DATA ENTRY: Click the appropriate button(s) for items 1a-1c, as applicable. First Interim data that exist (Form 01CSI, Item S7B) will be extracted; otherwise, enter First Interim and Second Interim data in items 2-4. 1.
workers' compensation, employee health and welfare, or property and liability? (Do not include OPEB; which is covered in Section S7A) (If No, skip items 1b-4) Yes
first interim in self-insurance liabilities? No
first interim in self-insurance contributions? No First Interim 2. Self-Insurance Liabilities (Form 01CSI, Item S7B) Second Interim
60,978,000.00 40,978,000.00
(8,764,000.00) (8,764,000.00) 3. Self-Insurance Contributions First Interim
(Form 01CSI, Item S7B) Second Interim Current Year (2014-15) 23,288,000.00 23,288,000.00 1st Subsequent Year (2015-16) 23,288,000.00 23,288,000.00 2nd Subsequent Year (2016-17) 23,288,000.00 23,288,000.00
Current Year (2014-15) 26,036,175.00 26,283,968.00 1st Subsequent Year (2015-16) 26,036,175.00 26,283,968.00 2nd Subsequent Year (2016-17) 26,036,175.00 26,283,968.00 4. Comments:
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San Diego Unified San Diego County 2014-15 Second Interim General Fund School District Criteria and Standards Review 37 68338 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: csi (Rev 06/17/2014) Page 20 of 26 Printed: 3/5/2015 5:12 PM
S8. Status of Labor Agreements
Analyze the status of employee labor agreements. Identify new labor agreements that have been ratified since first interim projections, as well as new commitments provided as part
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, 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.
DATA ENTRY: Click the appropriate Yes or No button for "Status of Certificated Labor Agreements as of the Previous Reporting Period." There are no extractions in this section. Status of Certificated Labor Agreements as of the Previous Reporting Period Were all certificated labor negotiations settled as of first interim projections? No If Yes, complete number of FTEs, then skip to section S8B. If No, continue with section S8A. Certificated (Non-management) Salary and Benefit Negotiations Prior Year (2nd Interim) Current Year 1st Subsequent Year 2nd Subsequent Year (2013-14) (2014-15) (2015-16) (2016-17) Number of certificated (non-management) full- time-equivalent (FTE) positions 6,374.0 6,296.2 6,486.0 6,486.0 1a. Have any salary and benefit negotiations been settled since first interim projections? 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, complete questions 6 and 7. 1b. Are any salary and benefit negotiations still unsettled? If Yes, complete questions 6 and 7. Yes Negotiations Settled Since First Interim Projections 2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting: N/A 2b. Per Government Code Section 3547.5(b), was the collective bargaining agreement certified by the district superintendent and chief business official? No If Yes, date of Superintendent and CBO certification: N/A 3. Per Government Code Section 3547.5(c), was a budget revision adopted to meet the costs of the collective bargaining agreement? n/a If Yes, date of budget revision board adoption: N/A 4. Period covered by the agreement: Begin Date: N/A End Date: N/A 5. Salary settlement: Current Year 1st Subsequent Year 2nd Subsequent Year (2014-15) (2015-16) (2016-17) Is the cost of salary settlement included in the interim and multiyear projections (MYPs)? No No No
One Year Agreement
Total cost of salary settlement N/A N/A N/A % change in salary schedule from prior year N/A
Multiyear Agreement
Total cost of salary settlement N/A N/A N/A % change in salary schedule from prior year (may enter text, such as "Reopener") N/A N/A N/A Identify the source of funding that will be used to support multiyear salary commitments: N/A
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San Diego Unified San Diego County 2014-15 Second Interim General Fund School District Criteria and Standards Review 37 68338 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: csi (Rev 06/17/2014) Page 21 of 26 Printed: 3/5/2015 5:12 PM Negotiations Not Settled 6. Cost of a one percent increase in salary and statutory benefits 6,029,904 Current Year 1st Subsequent Year 2nd Subsequent Year (2014-15) (2015-16) (2016-17) 7. Amount included for any tentative salary schedule increases Current Year 1st Subsequent Year 2nd Subsequent Year Certificated (Non-management) Health and Welfare (H&W) Benefits (2014-15) (2015-16) (2016-17) 1. Are costs of H&W benefit changes included in the interim and MYPs? Yes Yes Yes 2. Total cost of H&W benefits 97,572,042 107,404,736 110,430,190 3. Percent of H&W cost paid by employer 100.0% 100.0% 100.0% 4. Percent projected change in H&W cost over prior year 7.0% 7.0% 7.0% Certificated (Non-management) Prior Year Settlements Negotiated Since First Interim Projections Are any new costs negotiated since first interim projections for prior year settlements included in the interim? No If Yes, amount of new costs included in the interim and MYPs N/A N/A N/A If Yes, explain the nature of the new costs: N/A Current Year 1st Subsequent Year 2nd Subsequent Year Certificated (Non-management) Step and Column Adjustments (2014-15) (2015-16) (2016-17) 1. Are step & column adjustments included in the interim and MYPs? Yes Yes Yes 2. Cost of step & column adjustments 11,029,466 11,256,673 11,927,836 3. Percent change in step & column over prior year 2.1% 2.1% 2.1% Current Year 1st Subsequent Year 2nd Subsequent Year Certificated (Non-management) Attrition (layoffs and retirements) (2014-15) (2015-16) (2016-17) 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 interim and MYPs? Yes Yes Yes Certificated (Non-management) - Other List other significant contract changes that have occurred since first interim projections and the cost impact of each change (i.e., class size, hours of employment, leave of absence, bonuses, etc.): N/A
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San Diego Unified San Diego County 2014-15 Second Interim General Fund School District Criteria and Standards Review 37 68338 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: csi (Rev 06/17/2014) Page 22 of 26 Printed: 3/5/2015 5:12 PM
DATA ENTRY: Click the appropriate Yes or No button for "Status of Classified Labor Agreements as of the Previous Reporting Period." There are no extractions in this section. Status of Classified Labor Agreements as of the Previous Reporting Period Were all classified labor negotiations settled as of first interim projections? If Yes, complete number of FTEs, then skip to section S8C. No If No, continue with section S8B. Classified (Non-management) Salary and Benefit Negotiations Prior Year (2nd Interim) Current Year 1st Subsequent Year 2nd Subsequent Year (2013-14) (2014-15) (2015-16) (2016-17) Number of classified (non-management) FTE positions 3,765.0 3,778.0 3,778.0 3,778.0 1a. Have any salary and benefit negotiations been settled since first interim projections? Yes 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, complete questions 6 and 7. 1b. Are any salary and benefit negotiations still unsettled? If Yes, complete questions 6 and 7. Yes Negotiations Settled Since First Interim Projections 2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting: N/A 2b. Per Government Code Section 3547.5(b), was the collective bargaining agreement certified by the district superintendent and chief business official? No If Yes, date of Superintendent and CBO certification: N/A 3. Per Government Code Section 3547.5(c), was a budget revision adopted to meet the costs of the collective bargaining agreement? No If Yes, date of budget revision board adoption: N/A 4. Period covered by the agreement: Begin Date: N/A End Date: N/A 5. Salary settlement: Current Year 1st Subsequent Year 2nd Subsequent Year (2014-15) (2015-16) (2016-17) Is the cost of salary settlement included in the interim and multiyear projections (MYPs)? No No No
One Year Agreement
Total cost of salary settlement N/A N/A N/A % change in salary schedule from prior year N/A
Multiyear Agreement
Total cost of salary settlement N/A N/A N/A % change in salary schedule from prior year (may enter text, such as "Reopener") N/A N/A N/A Identify the source of funding that will be used to support multiyear salary commitments: N/A Negotiations Not Settled 6. Cost of a one percent increase in salary and statutory benefits 2,464,173 Current Year 1st Subsequent Year 2nd Subsequent Year (2014-15) (2015-16) (2016-17) 7. Amount included for any tentative salary schedule increases
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San Diego Unified San Diego County 2014-15 Second Interim General Fund School District Criteria and Standards Review 37 68338 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: csi (Rev 06/17/2014) Page 23 of 26 Printed: 3/5/2015 5:12 PM Current Year 1st Subsequent Year 2nd Subsequent Year Classified (Non-management) Health and Welfare (H&W) Benefits (2014-15) (2015-16) (2016-17) 1. Are costs of H&W benefit changes included in the interim and MYPs? Yes Yes Yes 2. Total cost of H&W benefits 58,560,337 62,659,560 67,045,730 3. Percent of H&W cost paid by employer 100.0% 100.0% 100.0% 4. Percent projected change in H&W cost over prior year 7.0% 7.0% 7.0% Classified (Non-management) Prior Year Settlements Negotiated Since First Interim Are any new costs negotiated since first interim for prior year settlements included in the interim? No If Yes, amount of new costs included in the interim and MYPs N/A N/A N/A If Yes, explain the nature of the new costs: N/A Current Year 1st Subsequent Year 2nd Subsequent Year Classified (Non-management) Step and Column Adjustments (2014-15) (2015-16) (2016-17) 1. Are step & column adjustments included in the interim and MYPs? Yes Yes Yes 2. Cost of step & column adjustments 1,280,018 1,289,361 1,315,670 3. Percent change in step & column over prior year 0.7% 0.7% 0.7% Current Year 1st Subsequent Year 2nd Subsequent Year Classified (Non-management) Attrition (layoffs and retirements) (2014-15) (2015-16) (2016-17) 1. Are savings from attrition included in the interim and MYPs? Yes Yes Yes 2. Are additional H&W benefits for those laid-off or retired employees included in the interim and MYPs? Yes Yes Yes Classified (Non-management) - Other List other significant contract changes that have occurred since first interim and the cost impact of each (i.e., hours of employment, leave of absence, bonuses, etc.): N/A
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San Diego Unified San Diego County 2014-15 Second Interim General Fund School District Criteria and Standards Review 37 68338 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: csi (Rev 06/17/2014) Page 24 of 26 Printed: 3/5/2015 5:12 PM
DATA ENTRY: Click the appropriate Yes or No button for "Status of Management/Supervisor/Confidential Labor Agreements as of the Previous Reporting Period." There are no extractions in this section. Status of Management/Supervisor/Confidential Labor Agreements as of the Previous Reporting Period Were all managerial/confidential labor negotiations settled as of first interim projections? No If Yes or n/a, complete number of FTEs, then skip to S9. If No, continue with section S8C. Management/Supervisor/Confidential Salary and Benefit Negotiations Prior Year (2nd Interim) Current Year 1st Subsequent Year 2nd Subsequent Year (2013-14) (2014-15) (2015-16) (2016-17) Number of management, supervisor, and confidential FTE positions 549.0 580.0 580.0 580.0 1a. Have any salary and benefit negotiations been settled since first interim projections? If Yes, complete question 2. No If No, complete questions 3 and 4. 1b. Are any salary and benefit negotiations still unsettled? No If Yes, complete questions 3 and 4. Negotiations Settled Since First Interim Projections 2. Salary settlement: Current Year 1st Subsequent Year 2nd Subsequent Year (2014-15) (2015-16) (2016-17) Is the cost of salary settlement included in the interim and multiyear projections (MYPs)? No No No Total cost of salary settlement N/A N/A N/A Change in salary schedule from prior year (may enter text, such as "Reopener") N/A N/A N/A Negotiations Not Settled 3. Cost of a one percent increase in salary and statutory benefits 712,905 Current Year 1st Subsequent Year 2nd Subsequent Year (2014-15) (2015-16) (2016-17) 4. Amount included for any tentative salary schedule increases Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent Year Health and Welfare (H&W) Benefits (2014-15) (2015-16) (2016-17) 1. Are costs of H&W benefit changes included in the interim and MYPs? Yes Yes Yes 2. Total cost of H&W benefits 8,987,609 9,616,791 10,289,919 3. Percent of H&W cost paid by employer 100.0% 100.0% 100.0% 4. Percent projected change in H&W cost over prior year 7.0% 7.0% 7.0% Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent Year Step and Column Adjustments (2014-15) (2015-16) (2016-17) 1. Are step & column adjustments included in the budget and MYPs? Yes Yes Yes 2. Cost of step & column adjustments 196,509 197,943 201,982 3. Percent change in step and column over prior year 0.7% 0.7% 0.7% Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent Year Other Benefits (mileage, bonuses, etc.) (2014-15) (2015-16) (2016-17) 1. Are costs of other benefits included in the interim and MYPs? No No No 2. Total cost of other benefits N/A N/A N/A 3. Percent change in cost of other benefits over prior year N/A N/A N/A
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San Diego Unified San Diego County 2014-15 Second Interim General Fund School District Criteria and Standards Review 37 68338 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: csi (Rev 06/17/2014) Page 25 of 26 Printed: 3/5/2015 5:12 PM
S9. Status of Other Funds
Analyze the status of other funds that may have negative fund balances at the end of the current fiscal year. If any other fund has a projected negative fund balance, prepare an interim report and multiyear projection for that fund. Explain plans for how and when the negative fund balance will be addressed.
DATA ENTRY: Click the appropriate button in Item 1. If Yes, enter data in Item 2 and provide the reports referenced in Item 1. 1. Are any funds other than the general fund projected to have a negative fund balance at the end of the current fiscal year? No If Yes, prepare and submit to the reviewing agency a report of revenues, expenditures, and changes in fund balance (e.g., an interim fund report) and a multiyear projection report for each fund. 2. If Yes, identify each fund, by name and number, that is projected to have a negative ending fund balance for the current fiscal year. Provide reasons for the negative balance(s) and explain the plan for how and when the problem(s) will be corrected. N/A
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San Diego Unified San Diego County 2014-15 Second Interim General Fund School District Criteria and Standards Review 37 68338 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: csi (Rev 06/17/2014) Page 26 of 26 Printed: 3/5/2015 5:12 PM
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 A2 through A9; Item A1 is automatically completed based on data from Criterion 9. A1. Do cash flow projections show that the district will end the current fiscal year with a negative cash balance in the general fund? (Data from Criterion 9B-1, Cash Balance, No are used to determine Yes or No) A2. Is the system of personnel position control independent from the payroll system? No A3. Is enrollment decreasing in both the prior and current fiscal years? Yes A4. Are new charter schools operating in district boundaries that impact the district's enrollment, either in the prior or current fiscal year? Yes A5. Has the district entered into a bargaining agreement where any of the current
Yes are expected to exceed the projected state funded cost-of-living adjustment? A6. Does the district provide uncapped (100% employer paid) health benefits for current or retired employees? Yes A7. Is the district's financial system independent of the county office system? Yes A8. Does the district have any reports that indicate fiscal distress pursuant to Education Code Section 42127.6(a)? (If Yes, provide copies to the county office of education.) No A9. Have there been personnel changes in the superintendent or chief business
No When providing comments for additional fiscal indicators, please include the item number applicable to each comment. Comments: (optional)
End of School District Second Interim Criteria and Standards Review
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SACS2014ALL Financial Reporting Software - 2014.2.0 3/5/2015 4:51:40 PM 37-68338-0000000 Second Interim 2014-15 Original Budget Technical Review Checks San Diego Unified San Diego County Following is a chart of the various types of technical review checks and related requirements: F - Fatal (Data must be corrected; an explanation is not allowed) W/WC - Warning/Warning with Calculation (If data are not correct, correct the data; if data are correct an explanation is required) O - Informational (If data are not correct, correct the data; if data are correct an explanation is optional, but encouraged)
IMPORT CHECKS GENERAL LEDGER CHECKS
OBJ-POSITIVE - (W) - The following objects have a negative balance by resource, by fund: EXCEPTION FUND RESOURCE OBJECT VALUE 01 0000 3702
Explanation: Contractually-obligated OPEB (Retiree Medical) amounts payable to funds exceed collections from currently-eligible participants.
SUPPLEMENTAL CHECKS EXPORT CHECKS
Checks Completed.
San Diego Unified 2014/15 Second Interim Original Budget
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SACS2014ALL Financial Reporting Software - 2014.2.0 3/5/2015 4:52:17 PM 37-68338-0000000 Second Interim 2014-15 Board Approved Operating Budget Technical Review Checks San Diego Unified San Diego County Following is a chart of the various types of technical review checks and related requirements: F - Fatal (Data must be corrected; an explanation is not allowed) W/WC - Warning/Warning with Calculation (If data are not correct, correct the data; if data are correct an explanation is required) O - Informational (If data are not correct, correct the data; if data are correct an explanation is optional, but encouraged)
IMPORT CHECKS GENERAL LEDGER CHECKS
OBJ-POSITIVE - (W) - The following objects have a negative balance by resource, by fund: EXCEPTION FUND RESOURCE OBJECT VALUE 01 0000 3702
Explanation: Contractually-obligated OPEB (Retiree Medical) amounts payable to funds exceed collections from currently-eligible participants.
SUPPLEMENTAL CHECKS EXPORT CHECKS
Checks Completed.
San Diego Unified 2014/15 Second Interim Adjusted Budget
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SACS2014ALL Financial Reporting Software - 2014.2.0 3/5/2015 4:52:47 PM 37-68338-0000000 Second Interim 2014-15 Actuals to Date Technical Review Checks San Diego Unified San Diego County Following is a chart of the various types of technical review checks and related requirements: F - Fatal (Data must be corrected; an explanation is not allowed) W/WC - Warning/Warning with Calculation (If data are not correct, correct the data; if data are correct an explanation is required) O - Informational (If data are not correct, correct the data; if data are correct an explanation is optional, but encouraged)
IMPORT CHECKS GENERAL LEDGER CHECKS SUPPLEMENTAL CHECKS EXPORT CHECKS
Checks Completed.
San Diego Unified 2014/15 Second Interim Actuals
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SACS2014ALL Financial Reporting Software - 2014.2.0 3/5/2015 4:53:14 PM 37-68338-0000000 Second Interim 2014-15 Projected Totals Technical Review Checks San Diego Unified San Diego County Following is a chart of the various types of technical review checks and related requirements: F - Fatal (Data must be corrected; an explanation is not allowed) W/WC - Warning/Warning with Calculation (If data are not correct, correct the data; if data are correct an explanation is required) O - Informational (If data are not correct, correct the data; if data are correct an explanation is optional, but encouraged)
IMPORT CHECKS GENERAL LEDGER CHECKS
OBJ-POSITIVE - (W) - The following objects have a negative balance by resource, by fund: EXCEPTION FUND RESOURCE OBJECT VALUE 01 0000 3702
Explanation: Contractually-obligated OPEB (Retiree Medical) amounts payable to funds exceed collections from currently-eligible participants.
SUPPLEMENTAL CHECKS EXPORT CHECKS
CASHFLOW-PROVIDE - (W) - A Cashflow Worksheet (Form CASH) must be provided with your Interim reports. (Note: LEAs may use a cashflow worksheet other than Form CASH, as long as it provides a monthly cashflow projected through the end
EXCEPTION Explanation: The District provides its own Cash Flow worksheet. Checks Completed.
San Diego Unified 2014/15 Second Interim Projected
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