SAN DIEGO UNIFIED SCHOOL DISTRICT 2016-17 Second Interim Financial - - PowerPoint PPT Presentation

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SAN DIEGO UNIFIED SCHOOL DISTRICT 2016-17 Second Interim Financial - - PowerPoint PPT Presentation

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SAN DIEGO UNIFIED SCHOOL DISTRICT 2016-17 Second Interim Financial Report Board of Education March 14, 2017 Board Action Requested Approve the Districts 2016-17 Second Interim Financial Report and Resolution of Intent to Declare

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2016-17 Second Interim

Financial Report

Board of Education March 14, 2017

SAN DIEGO UNIFIED SCHOOL DISTRICT

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2

Approve the District’s 2016-17 Second Interim Financial Report and Resolution of Intent to Declare Qualified Certification at Second Interim and Balance District Budgets for Fiscal Years 2016-17, 2017-18, and 2018-19 Qualified: District may not be able to meet its financial obligation Due to projected shortfall of: $52.5 million in 2018-19 (assumes 17-18 solutions are ongoing)

Board addressed $124.4 million shortfall for 2017-18 in February

Board Action Requested

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Second Interim Development

Second Interim is based on: Activity through January 31 Governor’s Proposed Budget for 2017-18 Latest guidance from SDCOE Updated current year becomes base for MYP Staff will update projections after Governor’s Revised Budget is released in May Budget must be balanced for adoption in June

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General Fund Multi-Year Assumptions

REVENUES

* San Diego County Office of Education (SDCOE) and School Services of California (SSC)

Description 2016/17 2017/18 2018/19 LCFF Funding Model: Funded ADA 101,081 99,564 98,071 COLA* 0.00% 1.48% 2.40% Funding Gap* 55.28% 23.67% 53.85% LCFF Year Over Year Change $27.40 Mil ($1.49) Mil $16.13 Mil LCFF Funding % Received 96.25% 96.44% 97.60% Federal: Impact Aid $10.0 Mil $10.0 Mil $10.0 Mil

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LCFF Multi-Year Projection

Target and Gap Implementation

Fiscal YR Target at Full Implementation Annual LCFF Allocation Remaining Gap GAP % 2013-14 1,029,096,203 772,203,490 256,892,713 12.00% 2014-15 1,028,825,985 843,825,664 185,000,321 30.16% 2015-16 1,017,219,978 927,869,038 89,350,940 52.56% 2016-17 1,002,905,302 965,257,623 37,647,679 55.28% 2017-18 1,000,002,499 964,431,329 35,571,170 23.67% 2018-19 1,004,831,672 980,720,782 24,110,890 53.85% 2019-20 1,014,067,133 999,954,966 14,112,167 68.94% 2020-21 1,024,606,727 1,024,606,727

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General Fund Multi-Year Assumptions

EXPENDITURES

* Includes 3% increase effective July 1, 2016 and 1% increase effective January 1, 2017

Description 2016/17 2017/18 2018/19 Salaries: Step and Column: Certificated/Classified 1.76% / .92% 1.95% / 1.13% 1.95% / 1.13% Salary Increases* 3.5% / .5%

  • STRS

12.58% 14.43% 16.28% PERS 13.89% 15.80% 18.70% Health and Welfare Premiums 6% 6% 6% Board Approved Solutions 2017-18 (GFU)

  • $124.4 Mil

$124.4Mil Projected Solutions 2018-19 (GFU)

  • $52.5 Mil

Contributions: Special Education $208.9 Mil $213.5 Mil $216.8 Mil Restricted Maintenance (3% beginning 2018-19) $27.6 Mil $27.6 Mil $39.0 Mil

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Employer Pension Increased Costs

Fiscal Year CalSTRS Employer Rate CalPERS Employer Rate 2013-14 8.25% 11.44% 2014-15 8.88% 11.77% 2015-16 10.73% 11.85% 2016-17 12.58% 13.89% 2017-18 14.43% 15.80% 2018-19 16.28% 18.70% 2019-20 18.13% 21.60% 2020-21 19.10% 24.90%

Total cost of STRS/PERS 2016-17 is $116M All Funds. The year-over-year increase due to higher rates is approximately $16Mil for All Funds.

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General Fund-Unrestricted Projection 2016-17 First Interim Compared to Second Interim

Description First Interim Second Interim Difference % Change Beginning Balance $ 128,447,697 $ 128,447,697 $ - 0.00% Restatements/Audit Adjustments (5,263,243) (5,196,644) 66,599

  • 1.27%

Total Beginning Balance 123,184,454 123,251,053 66,599 0.05% Revenues and Transfer In 1,029,719,064 1,031,318,383 1,599,319 0.16% Expenditures and Transfer Out (873,761,804) (881,427,287) (7,665,483) 0.88% Other Sources/Uses (247,088,066) (241,192,501) 5,895,565

  • 2.39%

Ending Balance $ 32,053,648 $ 31,949,648 $ (104,000)

  • 0.32%

Required Reserves Economic Uncertainties $ 27,900,000 $ 27,796,000 $ (104,000)

  • 0.37%

School Site Ending Balances 1,571,620 1,571,620

  • 0.00%

Stores 1,674,228 1,674,228

  • 0.00%

Prepaid Expenses 850,000 850,000

  • 0.00%

Revolving Cash 57,800 57,800

  • 0.00%

Total Required Reserve 32,053,648 31,949,648 (104,000)

  • 0.32%

Reserve (Shortfall) / Surplus $ - $ - $ - 0.00%

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Total General Fund 2016-17

Projected Cash Flow with TRANs

$- $50 $100 $150 $200 $250 July August September October November December January February March April May June Actual* $63 $59 $70 $70 $80 $119 $249 Projected* $188 $144 $141 $132 $79

TRANs $195M

* millions

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Ending Fund Balance Projections

2016-17 All Funds

Fund Fund Description Beginning Balance Revenue Expenses Trans In/ (Trans Out) Ending Balance 01 General Fund $ 161,833,539 $ 1,280,931,996 $ (1,376,735,160) $ 1,997,663 $ 68,028,038 11 Adult Education 988,280 1,622,875 (1,256,410)

  • 1,354,745

12 Child Development 2,362 21,462,777 (27,888,223) 6,425,446 2,362 13 Cafeteria Special Revenue 980,156 64,013,274 (62,988,269)

  • 2,005,161

15 Pupil Transportation Equipment 408,956 3,500 (412,456)

  • 20

Special Reserve - Retiree Benefits 2,163,476 16,818

  • 206,891

2,387,185 21 Building Fund 760,831,303 5,564,925 (280,252,041)

  • 486,144,187

25 Capital Facilities Fund 55,801,415 32,646,980 (19,404,189) (16,000,000) 53,044,206 35 County School Facilities Fund 70,565,999 1,051,751 (6,117,475)

  • 65,500,275

40 Special Reserve - Capital Projects 6,449,973 3,472,200 (2,282,287) (300,000) 7,339,886 51 Bond Interest & Redemption 334,175,211 189,785,000 (240,591,907)

  • 283,368,304

67 Self Insurance Fund 24,269,153 41,274,838 (38,051,725) 7,670,000 35,162,266 Total $ 1,418,469,823 $ 1,641,846,934 $ (2,055,980,142) $

  • $

1,004,336,615

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Budget/LCAP Planning and Development Timelines

Step Task Date

1 Monthly LCAP Presentations and Community Advisory Meetings September 2016 – June 2017 2 Communication to principals to begin engaging staff and community in setting LCFF/LCAP and budget priorities January 2017 3 LCAP Planning Team meeting (Informational) January 28, 2017 4 Release of SBB Budget Workbooks January 31, 2017 5 Detailed Budget Solutions- BOARD ACTION February 2017 6 Staff begin to review 2016-17 LCAP implementation for Annual Update and begin writing 2017-18 LCAP Goals, Actions and Services February 2017 7 Board Approval of Second Interim Report- March 14, 2017 BOARD ACTION

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Budget/LCAP Planning and Development Timelines

Step Task Date

8 Strategic Layoffs of Certificated/Classified as needed March 2017 9 LCAP Planning Team meetings (Review of stakeholder feedback, rubrics, and review of 2017-18 document during writing process) March 18, 2017 and May 20, 2017 10 Board Approval of Third Interim Report- May 16, 2017 BOARD ACTION 11 Preliminary DELAC and DAC Review of 2017-18 LCAP Late May 2017 12 Governor's May Revise of the State Budget to Board May 30, 2017 13 Public Hearing on Adoption of 2017-18 Budget and LCAP-(First Reading) June 13, 2017 14 Adoption of 2017-18 Budget and LCAP-(Second Reading) BOARD ACTION June 27, 2017

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Potential for Change

Risks Requiring Fiscal Restraint

Third Interim Reports May Revise Less than anticipated revenue/savings in ECE and SE Reduction in Federal Funds – Title I, II, III

Opportunities

May Revise Hiring/spending freezes

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Board Action Requested

Approve the District’s 2016-17 Second Interim Financial Report and Resolution of Intent to Declare Qualified Certification at Second Interim and Balance District Budgets for Fiscal Years 2016-17, 2017-18, and 2018-19

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Questions?

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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 15-I Pupil Transportation Equipment Fund 53 20-I Special Reserve Fund for Postemployment Benefits 59 21-I Building Fund 63 25-I Capital Facilities Fund 70 35-I County School Facilities Fund 77 40-I Special Reserve Fund for Capital Outlay Projects 84 51-I Bond Interest & Redemption 91 67-I Self Insurance Fund 96

TABLE OF CONTENTS San Diego Unified School District Second Interim Report For the Fiscal Year 2016-17 March 14, 2017

Page 1 of 147

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FORM TITLE PAGE

TABLE OF CONTENTS San Diego Unified School District Second Interim Report For the Fiscal Year 2016-17 March 14, 2017

Cash Projected General Fund Cashflow 2016-2017 Projected General Fund Cashflow 102 2017-2018 Projected General Fund Cashflow 104 MYP-I Multi-Year Projections - General Fund MYP - General Fund (01) - Unrestricted 106 MYP - General Fund (01) - Restricted 108 MYP - General Fund (01) - Unrestricted / Restricted 110

Assumptns

Multi-Year Projection Assumptions MYP - Revenue Assumptions 112 MYP - Expense / Reserve Assumptions 113 A-I Average Daily Attendence 114 01-CS-I Criteria and Standards Review - General Fund 117 TRCs SACS Technical Review Checks TRCs - Original Budget 143 TRCs - Board-Approved Budget 144 TRCs - Actuals-to-Date (YTD as of 10/31/16) 145 TRCs - Projected Totals 146

Page 2 of 147

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San Diego Unified San Diego County Second Interim DISTRICT CERTIFICATION OF INTERIM REPORT For the Fiscal Year 2016-17 37 68338 0000000 Form CI California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: ci (Rev 04/09/2015) Page 1 of 3 Printed: 3/9/2017 4:19 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

  • f the school district. (Pursuant to EC Section 42131)

Meeting Date: March 14, 2017 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: Patricia Koch Telephone: (619) 725-7667 Title: Chief Financial Officer (Interim) E-mail: pkoch@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 2016-17 37 68338 0000000 Form CI California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: ci (Rev 04/09/2015) Page 2 of 3 Printed: 3/9/2017 4:19 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

  • ther expenditures) for the current and two subsequent fiscal years

have not changed by more than five percent since first interim. X 7 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

Page 4 of 147

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San Diego Unified San Diego County Second Interim DISTRICT CERTIFICATION OF INTERIM REPORT For the Fiscal Year 2016-17 37 68338 0000000 Form CI California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: ci (Rev 04/09/2015) Page 3 of 3 Printed: 3/9/2017 4:19 PM

SUPPLEMENTAL INFORMATION (continued) No Yes S6 Long-term Commitments Does the district have long-term (multiyear) commitments or debt agreements? X

  • If yes, have annual payments for the current or two subsequent

fiscal years increased over prior year's (2015-16) annual payment? X

  • If yes, 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? X S7a Postemployment Benefits Other than Pensions Does the district provide postemployment benefits other than pensions (OPEB)? X

  • If yes, have there been changes since first interim in OPEB

liabilities? X S7b Other Self-insurance Benefits Does the district operate any self-insurance programs (e.g., workers' compensation)? X

  • If yes, have there been changes since first interim in self-

insurance liabilities? X S8 Status of Labor Agreements As of second interim projections, are salary and benefit negotiations still unsettled for:

  • Certificated? (Section S8A, Line 1b)

X

  • Classified? (Section S8B, Line 1b)

X

  • Management/supervisor/confidential? (Section S8C, Line 1b)

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

  • f the collective bargaining agreement(s) for:
  • Certificated? (Section S8A, Line 3)

n/a

  • Classified? (Section S8B, Line 3)

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

Page 5 of 147

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San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-a (Rev 03/22/2016) Page 1 Printed: 3/9/2017 4:09 PM 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)

  • A. REVENUES

1) LCFF Sources 8010-8099 971,071,896.00 971,071,896.00 587,753,312.77 966,588,771.00 (4,483,125.00)

  • 0.5%

2) Federal Revenue 8100-8299 10,115,000.00 10,347,931.00 9,214,672.48 11,347,931.00 1,000,000.00 9.7% 3) Other State Revenue 8300-8599 19,173,700.00 19,154,254.00 9,005,812.11 19,154,254.00 0.00 0.0% 4) Other Local Revenue 8600-8799 16,854,339.00 16,236,412.75 12,268,184.25 19,199,822.00 2,963,409.25 18.3% 5) TOTAL, REVENUES 1,017,214,935.00 1,016,810,493.75 618,241,981.61 1,016,290,778.00

  • B. EXPENDITURES

1) Certificated Salaries 1000-1999 435,548,776.00 440,866,219.00 244,501,882.52 459,176,422.40 (18,310,203.40)

  • 4.2%

2) Classified Salaries 2000-2999 130,513,923.00 127,818,092.00 72,668,953.23 131,122,778.00 (3,304,686.00)

  • 2.6%

3) Employee Benefits 3000-3999 242,665,588.00 232,778,526.00 128,042,040.91 236,481,230.60 (3,702,704.60)

  • 1.6%

4) Books and Supplies 4000-4999 19,189,713.00 23,457,633.44 7,004,316.22 17,189,198.06 6,268,435.38 26.7% 5) Services and Other Operating Expenditures 5000-5999 32,768,635.00 31,338,675.56 8,185,410.01 29,456,764.80 1,881,910.76 6.0% 6) Capital Outlay 6000-6999 2,286,000.00 695,300.00 59,101.22 614,035.00 81,265.00 11.7% 7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 0.00 0.00 8,459.00 8,459.00 (8,459.00) New 8) Other Outgo - Transfers of Indirect Costs 7300-7399 (5,010,605.00) (5,628,047.69) (2,315,949.85) (5,651,542.98) 23,495.29

  • 0.4%

9) TOTAL, EXPENDITURES 857,962,030.00 851,326,398.31 458,154,213.26 868,397,344.88

  • C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 159,252,905.00 165,484,095.44 160,087,768.35 147,893,433.12

  • D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In 8900-8929 11,026,605.00 15,027,605.00 14,689,273.77 15,027,605.00 0.00 0.0% b) Transfers Out 7600-7629 10,150,129.00 11,154,929.00 8,283,614.00 13,029,942.00 (1,875,013.00)

  • 16.8%

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 (229,979,184.00) (229,984,184.00) 0.00 (241,192,501.00) (11,208,317.00) 4.9% 4) TOTAL, OTHER FINANCING SOURCES/USES (229,102,708.00) (226,111,508.00) 6,405,659.77 (239,194,838.00)

Page 6 of 147

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San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-a (Rev 03/22/2016) Page 2 Printed: 3/9/2017 4:09 PM 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)

  • E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4) (69,849,803.00) (60,627,412.56) 166,493,428.12 (91,301,404.88)

  • F. FUND BALANCE, RESERVES

1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 105,626,284.00 128,447,716.00 128,447,696.65 (19.35) 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 105,626,284.00 128,447,716.00 128,447,696.65 d) Other Restatements 9795 0.00 (5,263,248.00) (5,196,643.66) 66,604.34

  • 1.3%

e) Adjusted Beginning Balance (F1c + F1d) 105,626,284.00 123,184,468.00 123,251,052.99 2) Ending Balance, June 30 (E + F1e) 35,776,481.00 62,557,055.44 31,949,648.11 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 6,253,453.00 30,296,328.44 1,571,620.00 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 26,941,000.00 28,669,000.00 27,796,000.00 Unassigned/Unappropriated Amount 9790 0.00 1,009,699.00 0.11

Page 7 of 147

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San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-a (Rev 03/22/2016) Page 3 Printed: 3/9/2017 4:09 PM 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 433,177,104.00 433,177,104.00 241,245,652.00 392,217,173.00 (40,959,931.00)

  • 9.5%

Education Protection Account State Aid - Current Year 8012 21,088,770.00 21,088,770.00 13,653,269.00 20,216,122.00 (872,648.00)

  • 4.1%

State Aid - Prior Years 8019 0.00 0.00 0.00 0.00 0.00 0.0% Tax Relief Subventions Homeowners' Exemptions 8021 4,924,061.00 4,924,061.00 2,374,620.38 4,760,406.00 (163,655.00)

  • 3.3%

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 615,828,690.00 615,828,690.00 342,620,963.40 625,351,587.00 9,522,897.00 1.5% Unsecured Roll Taxes 8042 20,475,912.00 20,475,912.00 21,098,184.60 20,721,387.00 245,475.00 1.2% Prior Years' Taxes 8043 (333,212.00) (333,212.00) (269,534.90) (233,444.00) 99,768.00

  • 29.9%

Supplemental Taxes 8044 10,219,566.00 10,219,566.00 5,829,927.45 12,237,814.00 2,018,248.00 19.7% Education Revenue Augmentation Fund (ERAF) 8045 (24,261,810.00) (24,261,810.00) 0.00 (8,419,839.00) 15,841,971.00

  • 65.3%

Community Redevelopment Funds (SB 617/699/1992) 8047 1,995,692.00 1,995,692.00 13,506,405.84 13,506,406.00 11,510,714.00 576.8% 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 1,083,114,773.00 1,083,114,773.00 640,059,487.77 1,080,357,612.00 (2,757,161.00)

  • 0.3%

LCFF Transfers Unrestricted LCFF Transfers - Current Year 0000 8091 0.00 0.00 0.00 0.00 0.00 0.0% 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 (112,042,877.00) (112,042,877.00) (52,306,175.00) (113,768,841.00) (1,725,964.00) 1.5% 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 971,071,896.00 971,071,896.00 587,753,312.77 966,588,771.00 (4,483,125.00)

  • 0.5%

FEDERAL REVENUE Maintenance and Operations 8110 9,000,000.00 9,000,000.00 8,660,443.79 10,000,000.00 1,000,000.00 11.1% 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 Donated Food Commodities 8221 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

Page 8 of 147

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SLIDE 24

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-a (Rev 03/22/2016) Page 4 Printed: 3/9/2017 4:09 PM 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 3012-3020, 3030- 3199, 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 1,115,000.00 1,347,931.00 554,228.69 1,347,931.00 0.00 0.0% TOTAL, FEDERAL REVENUE 10,115,000.00 10,347,931.00 9,214,672.48 11,347,931.00 1,000,000.00 9.7% OTHER STATE REVENUE Other State Apportionments ROC/P Entitlement Prior Years 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 3,687,238.00 3,687,238.00 3,683,751.00 3,687,238.00 0.00 0.0% Lottery - Unrestricted and Instructional Materials 8560 14,989,684.00 15,302,016.00 5,100,458.49 15,302,016.00 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% After School Education and Safety (ASES) 6010 8590 Charter School Facility Grant 6030 8590 Career Technical Education Incentive Grant Program 6387 8590 Drug/Alcohol/Tobacco Funds 6650, 6690 8590 California Clean Energy Jobs Act 6230 8590 Specialized Secondary 7370 8590 American Indian Early Childhood Education 7210 8590 Quality Education Investment Act 7400 8590 Common Core State Standards Implementation 7405 8590 All Other State Revenue All Other 8590 496,778.00 165,000.00 221,602.62 165,000.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 19,173,700.00 19,154,254.00 9,005,812.11 19,154,254.00 0.00 0.0%

Page 9 of 147

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SLIDE 25

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-a (Rev 03/22/2016) Page 5 Printed: 3/9/2017 4:09 PM 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 70,291.97 110,000.00 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 3,000,000.00 2,259,289.75 2,208,088.45 3,500,000.00 1,240,710.25 54.9% Interest 8660 2,850,000.00 3,304,500.00 3,261,515.25 4,304,500.00 1,000,000.00 30.3% 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 245,000.00 245,000.00 292,175.00 295,000.00 50,000.00 20.4% Interagency Services 8677 4,662,549.00 4,662,899.00 4,641,536.14 5,163,249.00 500,350.00 10.7% 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 5,986,790.00 5,654,724.00 1,794,577.44 5,827,073.00 172,349.00 3.0% 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 16,854,339.00 16,236,412.75 12,268,184.25 19,199,822.00 2,963,409.25 18.3% TOTAL, REVENUES 1,017,214,935.00 1,016,810,493.75 618,241,981.61 1,016,290,778.00 (519,715.75)

  • 0.1%

Page 10 of 147

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SLIDE 26

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-a (Rev 03/22/2016) Page 6 Printed: 3/9/2017 4:09 PM 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 371,303,198.00 374,567,615.57 206,655,264.39 378,681,967.00 (4,114,351.43)

  • 1.1%

Certificated Pupil Support Salaries 1200 22,211,739.00 22,386,908.00 12,687,860.20 35,871,810.40 (13,484,902.40)

  • 60.2%

Certificated Supervisors' and Administrators' Salaries 1300 37,886,670.00 38,996,523.00 22,183,379.43 39,324,129.00 (327,606.00)

  • 0.8%

Other Certificated Salaries 1900 4,147,169.00 4,915,172.43 2,975,378.50 5,298,516.00 (383,343.57)

  • 7.8%

TOTAL, CERTIFICATED SALARIES 435,548,776.00 440,866,219.00 244,501,882.52 459,176,422.40 (18,310,203.40)

  • 4.2%

CLASSIFIED SALARIES Classified Instructional Salaries 2100 1,211,383.00 1,447,107.00 767,963.77 1,438,608.00 8,499.00 0.6% Classified Support Salaries 2200 54,116,492.00 52,811,750.00 32,439,149.34 58,547,434.00 (5,735,684.00)

  • 10.9%

Classified Supervisors' and Administrators' Salaries 2300 17,982,622.00 17,815,463.00 10,433,104.47 17,907,030.00 (91,567.00)

  • 0.5%

Clerical, Technical and Office Salaries 2400 54,290,882.00 51,159,560.00 26,261,665.19 48,436,518.00 2,723,042.00 5.3% Other Classified Salaries 2900 2,912,544.00 4,584,212.00 2,767,070.46 4,793,188.00 (208,976.00)

  • 4.6%

TOTAL, CLASSIFIED SALARIES 130,513,923.00 127,818,092.00 72,668,953.23 131,122,778.00 (3,304,686.00)

  • 2.6%

EMPLOYEE BENEFITS STRS 3101-3102 54,634,926.00 55,111,692.00 30,288,742.79 56,632,338.01 (1,520,646.01)

  • 2.8%

PERS 3201-3202 18,958,136.00 17,301,094.00 9,501,811.77 17,841,516.00 (540,422.00)

  • 3.1%

OASDI/Medicare/Alternative 3301-3302 15,785,082.00 15,523,574.00 8,817,608.72 16,286,928.05 (763,354.05)

  • 4.9%

Health and Welfare Benefits 3401-3402 124,788,962.00 116,249,851.00 57,841,137.82 116,481,059.00 (231,208.00)

  • 0.2%

Unemployment Insurance 3501-3502 281,082.00 283,538.00 158,290.28 292,239.68 (8,701.68)

  • 3.1%

Workers' Compensation 3601-3602 16,853,278.00 16,975,361.00 9,523,165.84 17,582,183.86 (606,822.86)

  • 3.6%

OPEB, Allocated 3701-3702 2,530,211.00 2,594,046.00 3,721,808.88 2,618,032.00 (23,986.00)

  • 0.9%

OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 8,833,911.00 8,739,370.00 8,189,474.81 8,746,934.00 (7,564.00)

  • 0.1%

TOTAL, EMPLOYEE BENEFITS 242,665,588.00 232,778,526.00 128,042,040.91 236,481,230.60 (3,702,704.60)

  • 1.6%

BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials 4100 19,000.00 19,000.00 21,597.77 22,793.00 (3,793.00)

  • 20.0%

Books and Other Reference Materials 4200 88,954.00 86,694.00 24,494.20 45,691.00 41,003.00 47.3% Materials and Supplies 4300 18,305,082.00 22,590,841.44 6,766,634.31 16,730,882.06 5,859,959.38 25.9% Noncapitalized Equipment 4400 776,677.00 761,098.00 191,589.94 389,832.00 371,266.00 48.8% Food 4700 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, BOOKS AND SUPPLIES 19,189,713.00 23,457,633.44 7,004,316.22 17,189,198.06 6,268,435.38 26.7% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 1,362,018.00 2,057,768.00 953,912.30 1,721,754.00 336,014.00 16.3% Travel and Conferences 5200 906,747.00 286,674.76 494,260.95 752,765.00 (466,090.24)

  • 162.6%

Dues and Memberships 5300 278,020.00 353,730.00 287,119.29 300,691.00 53,039.00 15.0% Insurance 5400-5450 29,025.00 37,150.00 7,571.00 48,125.00 (10,975.00)

  • 29.5%

Operations and Housekeeping Services 5500 29,034,814.00 25,536,525.00 12,757,783.80 25,454,165.00 82,360.00 0.3% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 3,088,166.00 3,143,048.00 1,211,150.89 2,917,064.00 225,984.00 7.2% Transfers of Direct Costs 5710 (23,238,786.00) (23,782,978.00) (15,499,316.51) (24,459,012.20) 676,034.20

  • 2.8%

Transfers of Direct Costs - Interfund 5750 (257,440.00) (254,506.00) (144,889.42) (316,566.00) 62,060.00

  • 24.4%

Professional/Consulting Services and Operating Expenditures 5800 13,045,644.00 15,358,398.80 6,663,700.92 14,794,825.00 563,573.80 3.7% Communications 5900 8,520,427.00 8,602,865.00 1,454,116.79 8,242,954.00 359,911.00 4.2% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 32,768,635.00 31,338,675.56 8,185,410.01 29,456,764.80 1,881,910.76 6.0%

Page 11 of 147

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SLIDE 27

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-a (Rev 03/22/2016) Page 7 Printed: 3/9/2017 4:09 PM 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 0.00 198,300.00 12,235.00 215,026.00 (16,726.00)

  • 8.4%

Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0% Buildings and Improvements of Buildings 6200 15,000.00 0.00 0.00 0.00 0.00 0.0% Books and Media for New School Libraries

  • r Major Expansion of School Libraries

6300 0.00 0.00 0.00 0.00 0.00 0.0% Equipment 6400 2,241,000.00 496,000.00 46,866.22 369,009.00 126,991.00 25.6% Equipment Replacement 6500 30,000.00 1,000.00 0.00 30,000.00 (29,000.00)

  • 2900.0%

TOTAL, CAPITAL OUTLAY 2,286,000.00 695,300.00 59,101.22 614,035.00 81,265.00 11.7% 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 8,459.00 8,459.00 (8,459.00) New 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 8,459.00 8,459.00 (8,459.00) New OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs 7310 (3,643,636.00) (4,160,932.69) (2,262,756.63) (4,047,384.98) (113,547.71) 2.7% Transfers of Indirect Costs - Interfund 7350 (1,366,969.00) (1,467,115.00) (53,193.22) (1,604,158.00) 137,043.00

  • 9.3%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (5,010,605.00) (5,628,047.69) (2,315,949.85) (5,651,542.98) 23,495.29

  • 0.4%

TOTAL, EXPENDITURES 857,962,030.00 851,326,398.31 458,154,213.26 868,397,344.88 (17,070,946.57)

  • 2.0%

Page 12 of 147

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SLIDE 28

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-a (Rev 03/22/2016) Page 8 Printed: 3/9/2017 4:09 PM 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 11,026,605.00 15,027,605.00 14,689,273.77 15,027,605.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 11,026,605.00 15,027,605.00 14,689,273.77 15,027,605.00 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 10,150,129.00 11,154,929.00 8,283,614.00 13,029,942.00 (1,875,013.00)

  • 16.8%

(b) TOTAL, INTERFUND TRANSFERS OUT 10,150,129.00 11,154,929.00 8,283,614.00 13,029,942.00 (1,875,013.00)

  • 16.8%

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

  • f 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 (229,979,184.00) (229,984,184.00) 0.00 (241,192,501.00) (11,208,317.00) 4.9% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS (229,979,184.00) (229,984,184.00) 0.00 (241,192,501.00) (11,208,317.00) 4.9% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (229,102,708.00) (226,111,508.00) 6,405,659.77 (239,194,838.00) (13,083,330.00) 5.8%

Page 13 of 147

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SLIDE 29

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-a (Rev 03/22/2016) Page 1 Printed: 3/9/2017 4:09 PM 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)

  • A. REVENUES

1) LCFF Sources 8010-8099 3,558,689.00 3,558,689.00 1,471,287.00 4,058,689.00 500,000.00 14.1% 2) Federal Revenue 8100-8299 92,028,599.00 145,115,726.00 34,631,730.11 95,828,654.20 (49,287,071.80)

  • 34.0%

3) Other State Revenue 8300-8599 149,016,741.00 160,330,853.00 60,862,940.70 151,087,016.89 (9,243,836.11)

  • 5.8%

4) Other Local Revenue 8600-8799 7,817,044.00 14,658,678.74 5,374,349.29 13,666,857.87 (991,820.87)

  • 6.8%

5) TOTAL, REVENUES 252,421,073.00 323,663,946.74 102,340,307.10 264,641,217.96

  • B. EXPENDITURES

1) Certificated Salaries 1000-1999 141,226,748.00 149,658,530.08 91,052,431.94 141,821,271.26 7,837,258.82 5.2% 2) Classified Salaries 2000-2999 90,304,533.00 92,704,433.00 55,048,386.84 98,298,532.28 (5,594,099.28)

  • 6.0%

3) Employee Benefits 3000-3999 158,542,459.00 160,985,374.96 60,177,236.40 155,832,530.52 5,152,844.44 3.2% 4) Books and Supplies 4000-4999 26,899,465.00 43,445,801.66 12,553,884.12 28,328,354.98 15,117,446.68 34.8% 5) Services and Other Operating Expenditures 5000-5999 56,354,987.00 66,089,602.13 32,847,024.29 68,972,285.68 (2,882,683.55)

  • 4.4%

6) Capital Outlay 6000-6999 662,000.00 37,070,501.00 3,710,939.93 9,787,455.00 27,283,046.00 73.6% 7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 1,300,000.00 1,300,000.00 0.00 1,250,000.00 50,000.00 3.8% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 3,643,636.00 4,160,932.69 2,262,756.63 4,047,384.98 113,547.71 2.7% 9) TOTAL, EXPENDITURES 478,933,828.00 555,415,175.52 257,652,660.15 508,337,814.70

  • C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (226,512,755.00) (231,751,228.78) (155,312,353.05) (243,696,596.74)

  • D. OTHER FINANCING SOURCES/USES

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 229,979,184.00 229,984,184.00 0.00 241,192,501.00 11,208,317.00 4.9% 4) TOTAL, OTHER FINANCING SOURCES/USES 229,979,184.00 229,984,184.00 0.00 241,192,501.00

Page 14 of 147

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SLIDE 30

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-a (Rev 03/22/2016) Page 2 Printed: 3/9/2017 4:09 PM 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)

  • E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4) 3,466,429.00 (1,767,044.78) (155,312,353.05) (2,504,095.74)

  • F. FUND BALANCE, RESERVES

1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 59,142,583.00 26,734,808.00 33,464,947.59 6,730,139.59 25.2% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 59,142,583.00 26,734,808.00 33,464,947.59 d) Other Restatements 9795 0.00 5,263,248.00 5,117,538.75 (145,709.25)

  • 2.8%

e) Adjusted Beginning Balance (F1c + F1d) 59,142,583.00 31,998,056.00 38,582,486.34 2) Ending Balance, June 30 (E + F1e) 62,609,012.00 30,231,011.22 36,078,390.60 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 62,609,012.00 30,231,011.22 36,078,391.83 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 (1.23)

Page 15 of 147

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SLIDE 31

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-a (Rev 03/22/2016) Page 3 Printed: 3/9/2017 4:09 PM 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 0.00 0.00 0.00 0.00 0.00 0.0% 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 1,471,287.00 4,058,689.00 500,000.00 14.1% LCFF/Revenue Limit Transfers - Prior Years 8099 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, LCFF SOURCES 3,558,689.00 3,558,689.00 1,471,287.00 4,058,689.00 500,000.00 14.1% FEDERAL REVENUE Maintenance and Operations 8110 1,000,000.00 1,000,000.00 653,529.54 1,000,000.00 0.00 0.0% Special Education Entitlement 8181 20,277,809.00 20,277,809.00 0.00 19,734,167.00 (543,642.00)

  • 2.7%

Special Education Discretionary Grants 8182 3,423,442.00 3,490,628.00 9.72 3,193,596.00 (297,032.00)

  • 8.5%

Child Nutrition Programs 8220 0.00 0.00 0.00 0.00 0.00 0.0% Donated Food Commodities 8221 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 0.00 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 44,016,480.00 42,936,069.00 18,275,425.06 38,750,220.00 (4,185,849.00)

  • 9.7%

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 8,100,873.00 9,294,077.00 7,074,084.71 8,992,846.00 (301,231.00)

  • 3.2%

Page 16 of 147

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SLIDE 32

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-a (Rev 03/22/2016) Page 4 Printed: 3/9/2017 4:09 PM 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 0.00 495,029.00 159,478.72 335,838.00 (159,191.00)

  • 32.2%

NCLB: Title III, Limited English Proficient (LEP) Student Program 4203 8290 3,720,288.00 2,509,599.00 2,224,451.00 2,509,599.00 0.00 0.0% 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 3012-3020, 3030- 3199, 4036-4126, 5510 8290 3,568,004.00 4,215,833.00 2,021,754.61 3,518,330.00 (697,503.00)

  • 16.5%

Vocational and Applied Technology Education 3500-3699 8290 1,030,656.00 1,072,957.00 153,227.04 847,658.00 (225,299.00)

  • 21.0%

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 6,891,047.00 59,823,725.00 4,069,769.71 16,946,400.20 (42,877,324.80)

  • 71.7%

TOTAL, FEDERAL REVENUE 92,028,599.00 145,115,726.00 34,631,730.11 95,828,654.20 (49,287,071.80)

  • 34.0%

OTHER STATE REVENUE Other State Apportionments ROC/P Entitlement Prior Years 6360 8319 0.00 0.00 0.00 0.00 0.00 0.0% Special Education Master Plan Current Year 6500 8311 59,561,814.00 59,561,814.00 32,563,283.00 59,561,814.00 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 3,014,953.00 3,014,953.00 1,706,753.00 3,014,953.00 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 4,389,836.00 4,781,880.00 340,205.94 4,781,880.00 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% After School Education and Safety (ASES) 6010 8590 20,255,612.00 18,217,731.00 11,841,525.12 17,673,036.00 (544,695.00)

  • 3.0%

Charter School Facility Grant 6030 8590 0.00 0.00 0.00 0.00 0.00 0.0% Career Technical Education Incentive Grant Program 6387 8590 0.00 7,754,059.00 7,754,059.36 4,734,454.30 (3,019,604.70)

  • 38.9%

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 4,750,000.00 4,901,650.00 151,650.00 4,901,650.00 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% Quality Education Investment Act 7400 8590 0.00 0.00 0.00 0.00 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 57,044,526.00 62,098,766.00 6,505,464.28 56,419,229.59 (5,679,536.41)

  • 9.1%

TOTAL, OTHER STATE REVENUE 149,016,741.00 160,330,853.00 60,862,940.70 151,087,016.89 (9,243,836.11)

  • 5.8%

Page 17 of 147

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SLIDE 33

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-a (Rev 03/22/2016) Page 5 Printed: 3/9/2017 4:09 PM 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 0.00 0.00 0.00 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 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 0.00 0.00 0.00 0.00 0.0% Interagency Services 8677 875,000.00 875,000.00 281,603.03 875,000.00 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 6,292,044.00 13,133,678.74 5,092,746.24 12,141,857.87 (991,820.87)

  • 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 650,000.00 650,000.00 0.02 650,000.00 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 7,817,044.00 14,658,678.74 5,374,349.29 13,666,857.87 (991,820.87)

  • 6.8%

TOTAL, REVENUES 252,421,073.00 323,663,946.74 102,340,307.10 264,641,217.96 (59,022,728.78)

  • 18.2%

Page 18 of 147

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SLIDE 34

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-a (Rev 03/22/2016) Page 6 Printed: 3/9/2017 4:09 PM 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 104,721,118.00 109,465,577.23 67,173,532.93 114,612,050.66 (5,146,473.43)

  • 4.7%

Certificated Pupil Support Salaries 1200 22,891,865.00 23,011,485.00 13,872,107.50 10,821,807.00 12,189,678.00 53.0% Certificated Supervisors' and Administrators' Salaries 1300 4,163,884.00 4,886,799.00 2,839,142.63 4,771,265.00 115,534.00 2.4% Other Certificated Salaries 1900 9,449,881.00 12,294,668.85 7,167,648.88 11,616,148.60 678,520.25 5.5% TOTAL, CERTIFICATED SALARIES 141,226,748.00 149,658,530.08 91,052,431.94 141,821,271.26 7,837,258.82 5.2% CLASSIFIED SALARIES Classified Instructional Salaries 2100 36,911,313.00 37,228,227.00 24,261,253.30 44,822,631.00 (7,594,404.00)

  • 20.4%

Classified Support Salaries 2200 38,799,424.00 40,011,751.00 21,676,973.31 38,134,335.26 1,877,415.74 4.7% Classified Supervisors' and Administrators' Salaries 2300 4,549,220.00 4,727,111.00 2,752,524.49 4,706,379.00 20,732.00 0.4% Clerical, Technical and Office Salaries 2400 7,230,859.00 7,558,947.00 4,538,441.47 7,571,454.02 (12,507.02)

  • 0.2%

Other Classified Salaries 2900 2,813,717.00 3,178,397.00 1,819,194.27 3,063,733.00 114,664.00 3.6% TOTAL, CLASSIFIED SALARIES 90,304,533.00 92,704,433.00 55,048,386.84 98,298,532.28 (5,594,099.28)

  • 6.0%

EMPLOYEE BENEFITS STRS 3101-3102 67,150,114.00 68,110,490.48 11,114,479.82 63,630,341.39 4,480,149.09 6.6% PERS 3201-3202 11,793,984.00 11,949,064.00 7,296,605.94 13,356,601.92 (1,407,537.92)

  • 11.8%

OASDI/Medicare/Alternative 3301-3302 8,909,748.00 9,165,179.14 5,592,807.30 9,424,126.79 (258,947.65)

  • 2.8%

Health and Welfare Benefits 3401-3402 62,802,018.00 63,540,373.66 31,293,634.69 61,444,451.72 2,095,921.94 3.3% Unemployment Insurance 3501-3502 116,252.00 123,899.90 73,018.67 118,296.87 5,603.03 4.5% Workers' Compensation 3601-3602 6,973,355.00 7,285,353.93 4,383,673.16 7,104,598.33 180,755.60 2.5% OPEB, Allocated 3701-3702 455,411.00 463,893.94 277,999.08 461,204.77 2,689.17 0.6% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 341,577.00 347,119.91 145,017.74 292,908.73 54,211.18 15.6% TOTAL, EMPLOYEE BENEFITS 158,542,459.00 160,985,374.96 60,177,236.40 155,832,530.52 5,152,844.44 3.2% BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials 4100 5,117,358.00 3,473,182.00 1,045,855.95 2,242,480.00 1,230,702.00 35.4% Books and Other Reference Materials 4200 23,700.00 136,569.00 64,443.03 104,023.00 32,546.00 23.8% Materials and Supplies 4300 19,985,919.00 35,085,563.66 8,563,295.38 21,807,510.84 13,278,052.82 37.8% Noncapitalized Equipment 4400 1,771,988.00 4,749,987.00 2,880,289.76 4,174,341.14 575,645.86 12.1% Food 4700 500.00 500.00 0.00 0.00 500.00 100.0% TOTAL, BOOKS AND SUPPLIES 26,899,465.00 43,445,801.66 12,553,884.12 28,328,354.98 15,117,446.68 34.8% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 41,875,728.00 48,058,366.34 24,806,801.63 56,703,718.93 (8,645,352.59)

  • 18.0%

Travel and Conferences 5200 931,381.00 2,171,924.79 745,935.11 1,527,226.39 644,698.40 29.7% Dues and Memberships 5300 300.00 68,410.00 2,160.99 60,911.00 7,499.00 11.0% Insurance 5400-5450 86,840.00 540,000.00 0.00 0.00 540,000.00 100.0% Operations and Housekeeping Services 5500 0.00 0.00 0.00 0.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 259,215.00 284,791.00 104,078.36 309,517.32 (24,726.32)

  • 8.7%

Transfers of Direct Costs 5710 23,238,786.00 23,782,978.00 15,499,316.51 24,459,012.20 (676,034.20)

  • 2.8%

Transfers of Direct Costs - Interfund 5750 (14,955,500.00) (16,282,030.00) (11,939,511.19) (19,392,474.00) 3,110,444.00

  • 19.1%

Professional/Consulting Services and Operating Expenditures 5800 4,784,238.00 7,326,685.00 3,569,231.33 5,190,717.84 2,135,967.16 29.2% Communications 5900 133,999.00 138,477.00 59,011.55 113,656.00 24,821.00 17.9% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 56,354,987.00 66,089,602.13 32,847,024.29 68,972,285.68 (2,882,683.55)

  • 4.4%

Page 19 of 147

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SLIDE 35

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-a (Rev 03/22/2016) Page 7 Printed: 3/9/2017 4:09 PM 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 0.00 667,966.00 46,640.98 2,987.00 664,979.00 99.6% Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0% Buildings and Improvements of Buildings 6200 392,000.00 35,292,131.00 3,265,505.66 9,014,756.00 26,277,375.00 74.5% Books and Media for New School Libraries

  • r Major Expansion of School Libraries

6300 0.00 0.00 0.00 0.00 0.00 0.0% Equipment 6400 270,000.00 1,110,404.00 398,793.29 769,712.00 340,692.00 30.7% Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 662,000.00 37,070,501.00 3,710,939.93 9,787,455.00 27,283,046.00 73.6% 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 1,300,000.00 1,300,000.00 0.00 1,250,000.00 50,000.00 3.8% 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 0.00 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) 1,300,000.00 1,300,000.00 0.00 1,250,000.00 50,000.00 3.8% OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs 7310 3,643,636.00 4,160,932.69 2,262,756.63 4,047,384.98 113,547.71 2.7% 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 3,643,636.00 4,160,932.69 2,262,756.63 4,047,384.98 113,547.71 2.7% TOTAL, EXPENDITURES 478,933,828.00 555,415,175.52 257,652,660.15 508,337,814.70 47,077,360.82 8.5%

Page 20 of 147

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SLIDE 36

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-a (Rev 03/22/2016) Page 8 Printed: 3/9/2017 4:09 PM 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

  • f 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 229,979,184.00 229,984,184.00 0.00 241,192,501.00 11,208,317.00 4.9% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 229,979,184.00 229,984,184.00 0.00 241,192,501.00 11,208,317.00 4.9% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 229,979,184.00 229,984,184.00 0.00 241,192,501.00 (11,208,317.00) 4.9%

Page 21 of 147

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SLIDE 37

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-a (Rev 03/22/2016) Page 1 Printed: 3/9/2017 4:09 PM 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)

  • A. REVENUES

1) LCFF Sources 8010-8099 974,630,585.00 974,630,585.00 589,224,599.77 970,647,460.00 (3,983,125.00)

  • 0.4%

2) Federal Revenue 8100-8299 102,143,599.00 155,463,657.00 43,846,402.59 107,176,585.20 (48,287,071.80)

  • 31.1%

3) Other State Revenue 8300-8599 168,190,441.00 179,485,107.00 69,868,752.81 170,241,270.89 (9,243,836.11)

  • 5.2%

4) Other Local Revenue 8600-8799 24,671,383.00 30,895,091.49 17,642,533.54 32,866,679.87 1,971,588.38 6.4% 5) TOTAL, REVENUES 1,269,636,008.00 1,340,474,440.49 720,582,288.71 1,280,931,995.96

  • B. EXPENDITURES

1) Certificated Salaries 1000-1999 576,775,524.00 590,524,749.08 335,554,314.46 600,997,693.66 (10,472,944.58)

  • 1.8%

2) Classified Salaries 2000-2999 220,818,456.00 220,522,525.00 127,717,340.07 229,421,310.28 (8,898,785.28)

  • 4.0%

3) Employee Benefits 3000-3999 401,208,047.00 393,763,900.96 188,219,277.31 392,313,761.12 1,450,139.84 0.4% 4) Books and Supplies 4000-4999 46,089,178.00 66,903,435.10 19,558,200.34 45,517,553.04 21,385,882.06 32.0% 5) Services and Other Operating Expenditures 5000-5999 89,123,622.00 97,428,277.69 41,032,434.30 98,429,050.48 (1,000,772.79)

  • 1.0%

6) Capital Outlay 6000-6999 2,948,000.00 37,765,801.00 3,770,041.15 10,401,490.00 27,364,311.00 72.5% 7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 1,300,000.00 1,300,000.00 8,459.00 1,258,459.00 41,541.00 3.2% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 (1,366,969.00) (1,467,115.00) (53,193.22) (1,604,158.00) 137,043.00

  • 9.3%

9) TOTAL, EXPENDITURES 1,336,895,858.00 1,406,741,573.83 715,806,873.41 1,376,735,159.58

  • C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (67,259,850.00) (66,267,133.34) 4,775,415.30 (95,803,163.62)

  • D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In 8900-8929 11,026,605.00 15,027,605.00 14,689,273.77 15,027,605.00 0.00 0.0% b) Transfers Out 7600-7629 10,150,129.00 11,154,929.00 8,283,614.00 13,029,942.00 (1,875,013.00)

  • 16.8%

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 876,476.00 3,872,676.00 6,405,659.77 1,997,663.00

Page 22 of 147

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SLIDE 38

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-a (Rev 03/22/2016) Page 2 Printed: 3/9/2017 4:09 PM 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)

  • E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4) (66,383,374.00) (62,394,457.34) 11,181,075.07 (93,805,500.62)

  • F. FUND BALANCE, RESERVES

1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 164,768,867.00 155,182,524.00 161,912,644.24 6,730,120.24 4.3% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 164,768,867.00 155,182,524.00 161,912,644.24 d) Other Restatements 9795 0.00 0.00 (79,104.91) (79,104.91) New e) Adjusted Beginning Balance (F1c + F1d) 164,768,867.00 155,182,524.00 161,833,539.33 2) Ending Balance, June 30 (E + F1e) 98,385,493.00 92,788,066.66 68,028,038.71 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 62,609,012.00 30,231,011.22 36,078,391.83 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 6,253,453.00 30,296,328.44 1,571,620.00 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 26,941,000.00 28,669,000.00 27,796,000.00 Unassigned/Unappropriated Amount 9790 0.00 1,009,699.00 (1.12)

Page 23 of 147

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SLIDE 39

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-a (Rev 03/22/2016) Page 3 Printed: 3/9/2017 4:09 PM 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 433,177,104.00 433,177,104.00 241,245,652.00 392,217,173.00 (40,959,931.00)

  • 9.5%

Education Protection Account State Aid - Current Year 8012 21,088,770.00 21,088,770.00 13,653,269.00 20,216,122.00 (872,648.00)

  • 4.1%

State Aid - Prior Years 8019 0.00 0.00 0.00 0.00 0.00 0.0% Tax Relief Subventions Homeowners' Exemptions 8021 4,924,061.00 4,924,061.00 2,374,620.38 4,760,406.00 (163,655.00)

  • 3.3%

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 615,828,690.00 615,828,690.00 342,620,963.40 625,351,587.00 9,522,897.00 1.5% Unsecured Roll Taxes 8042 20,475,912.00 20,475,912.00 21,098,184.60 20,721,387.00 245,475.00 1.2% Prior Years' Taxes 8043 (333,212.00) (333,212.00) (269,534.90) (233,444.00) 99,768.00

  • 29.9%

Supplemental Taxes 8044 10,219,566.00 10,219,566.00 5,829,927.45 12,237,814.00 2,018,248.00 19.7% Education Revenue Augmentation Fund (ERAF) 8045 (24,261,810.00) (24,261,810.00) 0.00 (8,419,839.00) 15,841,971.00

  • 65.3%

Community Redevelopment Funds (SB 617/699/1992) 8047 1,995,692.00 1,995,692.00 13,506,405.84 13,506,406.00 11,510,714.00 576.8% 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 1,083,114,773.00 1,083,114,773.00 640,059,487.77 1,080,357,612.00 (2,757,161.00)

  • 0.3%

LCFF Transfers Unrestricted LCFF Transfers - Current Year 0000 8091 0.00 0.00 0.00 0.00 0.00 0.0% 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 (112,042,877.00) (112,042,877.00) (52,306,175.00) (113,768,841.00) (1,725,964.00) 1.5% Property Taxes Transfers 8097 3,558,689.00 3,558,689.00 1,471,287.00 4,058,689.00 500,000.00 14.1% LCFF/Revenue Limit Transfers - Prior Years 8099 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, LCFF SOURCES 974,630,585.00 974,630,585.00 589,224,599.77 970,647,460.00 (3,983,125.00)

  • 0.4%

FEDERAL REVENUE Maintenance and Operations 8110 10,000,000.00 10,000,000.00 9,313,973.33 11,000,000.00 1,000,000.00 10.0% Special Education Entitlement 8181 20,277,809.00 20,277,809.00 0.00 19,734,167.00 (543,642.00)

  • 2.7%

Special Education Discretionary Grants 8182 3,423,442.00 3,490,628.00 9.72 3,193,596.00 (297,032.00)

  • 8.5%

Child Nutrition Programs 8220 0.00 0.00 0.00 0.00 0.00 0.0% Donated Food Commodities 8221 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 0.00 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 44,016,480.00 42,936,069.00 18,275,425.06 38,750,220.00 (4,185,849.00)

  • 9.7%

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 8,100,873.00 9,294,077.00 7,074,084.71 8,992,846.00 (301,231.00)

  • 3.2%

Page 24 of 147

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SLIDE 40

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-a (Rev 03/22/2016) Page 4 Printed: 3/9/2017 4:09 PM 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 0.00 495,029.00 159,478.72 335,838.00 (159,191.00)

  • 32.2%

NCLB: Title III, Limited English Proficient (LEP) Student Program 4203 8290 3,720,288.00 2,509,599.00 2,224,451.00 2,509,599.00 0.00 0.0% 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 3012-3020, 3030- 3199, 4036-4126, 5510 8290 3,568,004.00 4,215,833.00 2,021,754.61 3,518,330.00 (697,503.00)

  • 16.5%

Vocational and Applied Technology Education 3500-3699 8290 1,030,656.00 1,072,957.00 153,227.04 847,658.00 (225,299.00)

  • 21.0%

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 8,006,047.00 61,171,656.00 4,623,998.40 18,294,331.20 (42,877,324.80)

  • 70.1%

TOTAL, FEDERAL REVENUE 102,143,599.00 155,463,657.00 43,846,402.59 107,176,585.20 (48,287,071.80)

  • 31.1%

OTHER STATE REVENUE Other State Apportionments ROC/P Entitlement Prior Years 6360 8319 0.00 0.00 0.00 0.00 0.00 0.0% Special Education Master Plan Current Year 6500 8311 59,561,814.00 59,561,814.00 32,563,283.00 59,561,814.00 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 3,014,953.00 3,014,953.00 1,706,753.00 3,014,953.00 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 3,687,238.00 3,687,238.00 3,683,751.00 3,687,238.00 0.00 0.0% Lottery - Unrestricted and Instructional Materia 8560 19,379,520.00 20,083,896.00 5,440,664.43 20,083,896.00 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% After School Education and Safety (ASES) 6010 8590 20,255,612.00 18,217,731.00 11,841,525.12 17,673,036.00 (544,695.00)

  • 3.0%

Charter School Facility Grant 6030 8590 0.00 0.00 0.00 0.00 0.00 0.0% Career Technical Education Incentive Grant Program 6387 8590 0.00 7,754,059.00 7,754,059.36 4,734,454.30 (3,019,604.70)

  • 38.9%

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 4,750,000.00 4,901,650.00 151,650.00 4,901,650.00 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% Quality Education Investment Act 7400 8590 0.00 0.00 0.00 0.00 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 57,541,304.00 62,263,766.00 6,727,066.90 56,584,229.59 (5,679,536.41)

  • 9.1%

TOTAL, OTHER STATE REVENUE 168,190,441.00 179,485,107.00 69,868,752.81 170,241,270.89 (9,243,836.11)

  • 5.2%

Page 25 of 147

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SLIDE 41

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-a (Rev 03/22/2016) Page 5 Printed: 3/9/2017 4:09 PM 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 70,291.97 110,000.00 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 3,000,000.00 2,259,289.75 2,208,088.45 3,500,000.00 1,240,710.25 54.9% Interest 8660 2,850,000.00 3,304,500.00 3,261,515.25 4,304,500.00 1,000,000.00 30.3% 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 245,000.00 245,000.00 292,175.00 295,000.00 50,000.00 20.4% Interagency Services 8677 5,537,549.00 5,537,899.00 4,923,139.17 6,038,249.00 500,350.00 9.0% 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 12,278,834.00 18,788,402.74 6,887,323.68 17,968,930.87 (819,471.87)

  • 4.4%

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 0.02 650,000.00 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 24,671,383.00 30,895,091.49 17,642,533.54 32,866,679.87 1,971,588.38 6.4% TOTAL, REVENUES 1,269,636,008.00 1,340,474,440.49 720,582,288.71 1,280,931,995.96 (59,542,444.53)

  • 4.4%

Page 26 of 147

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SLIDE 42

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-a (Rev 03/22/2016) Page 6 Printed: 3/9/2017 4:09 PM 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 476,024,316.00 484,033,192.80 273,828,797.32 493,294,017.66 (9,260,824.86)

  • 1.9%

Certificated Pupil Support Salaries 1200 45,103,604.00 45,398,393.00 26,559,967.70 46,693,617.40 (1,295,224.40)

  • 2.9%

Certificated Supervisors' and Administrators' Salaries 1300 42,050,554.00 43,883,322.00 25,022,522.06 44,095,394.00 (212,072.00)

  • 0.5%

Other Certificated Salaries 1900 13,597,050.00 17,209,841.28 10,143,027.38 16,914,664.60 295,176.68 1.7% TOTAL, CERTIFICATED SALARIES 576,775,524.00 590,524,749.08 335,554,314.46 600,997,693.66 (10,472,944.58)

  • 1.8%

CLASSIFIED SALARIES Classified Instructional Salaries 2100 38,122,696.00 38,675,334.00 25,029,217.07 46,261,239.00 (7,585,905.00)

  • 19.6%

Classified Support Salaries 2200 92,915,916.00 92,823,501.00 54,116,122.65 96,681,769.26 (3,858,268.26)

  • 4.2%

Classified Supervisors' and Administrators' Salaries 2300 22,531,842.00 22,542,574.00 13,185,628.96 22,613,409.00 (70,835.00)

  • 0.3%

Clerical, Technical and Office Salaries 2400 61,521,741.00 58,718,507.00 30,800,106.66 56,007,972.02 2,710,534.98 4.6% Other Classified Salaries 2900 5,726,261.00 7,762,609.00 4,586,264.73 7,856,921.00 (94,312.00)

  • 1.2%

TOTAL, CLASSIFIED SALARIES 220,818,456.00 220,522,525.00 127,717,340.07 229,421,310.28 (8,898,785.28)

  • 4.0%

EMPLOYEE BENEFITS STRS 3101-3102 121,785,040.00 123,222,182.48 41,403,222.61 120,262,679.40 2,959,503.08 2.4% PERS 3201-3202 30,752,120.00 29,250,158.00 16,798,417.71 31,198,117.92 (1,947,959.92)

  • 6.7%

OASDI/Medicare/Alternative 3301-3302 24,694,830.00 24,688,753.14 14,410,416.02 25,711,054.84 (1,022,301.70)

  • 4.1%

Health and Welfare Benefits 3401-3402 187,590,980.00 179,790,224.66 89,134,772.51 177,925,510.72 1,864,713.94 1.0% Unemployment Insurance 3501-3502 397,334.00 407,437.90 231,308.95 410,536.55 (3,098.65)

  • 0.8%

Workers' Compensation 3601-3602 23,826,633.00 24,260,714.93 13,906,839.00 24,686,782.19 (426,067.26)

  • 1.8%

OPEB, Allocated 3701-3702 2,985,622.00 3,057,939.94 3,999,807.96 3,079,236.77 (21,296.83)

  • 0.7%

OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 9,175,488.00 9,086,489.91 8,334,492.55 9,039,842.73 46,647.18 0.5% TOTAL, EMPLOYEE BENEFITS 401,208,047.00 393,763,900.96 188,219,277.31 392,313,761.12 1,450,139.84 0.4% BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials 4100 5,136,358.00 3,492,182.00 1,067,453.72 2,265,273.00 1,226,909.00 35.1% Books and Other Reference Materials 4200 112,654.00 223,263.00 88,937.23 149,714.00 73,549.00 32.9% Materials and Supplies 4300 38,291,001.00 57,676,405.10 15,329,929.69 38,538,392.90 19,138,012.20 33.2% Noncapitalized Equipment 4400 2,548,665.00 5,511,085.00 3,071,879.70 4,564,173.14 946,911.86 17.2% Food 4700 500.00 500.00 0.00 0.00 500.00 100.0% TOTAL, BOOKS AND SUPPLIES 46,089,178.00 66,903,435.10 19,558,200.34 45,517,553.04 21,385,882.06 32.0% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 43,237,746.00 50,116,134.34 25,760,713.93 58,425,472.93 (8,309,338.59)

  • 16.6%

Travel and Conferences 5200 1,838,128.00 2,458,599.55 1,240,196.06 2,279,991.39 178,608.16 7.3% Dues and Memberships 5300 278,320.00 422,140.00 289,280.28 361,602.00 60,538.00 14.3% Insurance 5400-5450 115,865.00 577,150.00 7,571.00 48,125.00 529,025.00 91.7% Operations and Housekeeping Services 5500 29,034,814.00 25,536,525.00 12,757,783.80 25,454,165.00 82,360.00 0.3% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 3,347,381.00 3,427,839.00 1,315,229.25 3,226,581.32 201,257.68 5.9% Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 (15,212,940.00) (16,536,536.00) (12,084,400.61) (19,709,040.00) 3,172,504.00

  • 19.2%

Professional/Consulting Services and Operating Expenditures 5800 17,829,882.00 22,685,083.80 10,232,932.25 19,985,542.84 2,699,540.96 11.9% Communications 5900 8,654,426.00 8,741,342.00 1,513,128.34 8,356,610.00 384,732.00 4.4% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 89,123,622.00 97,428,277.69 41,032,434.30 98,429,050.48 (1,000,772.79)

  • 1.0%

Page 27 of 147

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SLIDE 43

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-a (Rev 03/22/2016) Page 7 Printed: 3/9/2017 4:09 PM 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 0.00 866,266.00 58,875.98 218,013.00 648,253.00 74.8% Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0% Buildings and Improvements of Buildings 6200 407,000.00 35,292,131.00 3,265,505.66 9,014,756.00 26,277,375.00 74.5% Books and Media for New School Libraries

  • r Major Expansion of School Libraries

6300 0.00 0.00 0.00 0.00 0.00 0.0% Equipment 6400 2,511,000.00 1,606,404.00 445,659.51 1,138,721.00 467,683.00 29.1% Equipment Replacement 6500 30,000.00 1,000.00 0.00 30,000.00 (29,000.00)

  • 2900.0%

TOTAL, CAPITAL OUTLAY 2,948,000.00 37,765,801.00 3,770,041.15 10,401,490.00 27,364,311.00 72.5% 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 8,459.00 8,459.00 (8,459.00) New 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 1,300,000.00 1,300,000.00 0.00 1,250,000.00 50,000.00 3.8% 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 0.00 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) 1,300,000.00 1,300,000.00 8,459.00 1,258,459.00 41,541.00 3.2% 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 (1,366,969.00) (1,467,115.00) (53,193.22) (1,604,158.00) 137,043.00

  • 9.3%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (1,366,969.00) (1,467,115.00) (53,193.22) (1,604,158.00) 137,043.00

  • 9.3%

TOTAL, EXPENDITURES 1,336,895,858.00 1,406,741,573.83 715,806,873.41 1,376,735,159.58 30,006,414.25 2.1%

Page 28 of 147

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SLIDE 44

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-a (Rev 03/22/2016) Page 8 Printed: 3/9/2017 4:09 PM 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 11,026,605.00 15,027,605.00 14,689,273.77 15,027,605.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 11,026,605.00 15,027,605.00 14,689,273.77 15,027,605.00 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 10,150,129.00 11,154,929.00 8,283,614.00 13,029,942.00 (1,875,013.00)

  • 16.8%

(b) TOTAL, INTERFUND TRANSFERS OUT 10,150,129.00 11,154,929.00 8,283,614.00 13,029,942.00 (1,875,013.00)

  • 16.8%

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

  • f 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 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) 876,476.00 3,872,676.00 6,405,659.77 1,997,663.00 1,875,013.00

  • 48.4%

Page 29 of 147

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SLIDE 45

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 - 2016.2.0 File: fundi-a (Rev 04/24/2012) Page 1 Printed: 3/9/2017 4:09 PM 2016-17 Resource Description Projected Year Totals 4201 NCLB: Title III, Immigrant Education Program 0.54 5640 Medi-Cal Billing Option 2,664,638.34 5810 Other Restricted Federal 18,511.57 6230 California Clean Energy Jobs Act 10,734,111.09 6264 Educator Effectiveness 5,699,060.28 6300 Lottery: Instructional Materials 4,712,293.68 6385 Governor's CTE Initiative: California Partners 2.44 6386 California Partnership Academies: Green and 0.71 6513 Special Ed: State Preschool Grant (13-14) 0.09 7338 College Readiness Block Grant 1,732,503.00 7810 Other Restricted State 2,766.00 8150 Ongoing & Major Maintenance Account (RMA 2,465,959.00 9010 Other Restricted Local 8,048,545.09 Total, Restricted Balance 36,078,391.83

Page 30 of 147

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SLIDE 46

Fund

Fund Description Beginning Balance Revenue Expenses Trans In/ (Trans Out) Ending Balance 01 General Fund 161,833,539 $ 1,280,931,996 $ (1,376,735,160) $ 1,997,663 $ 68,028,038 $ 11 Adult Education 988,280 1,622,875 (1,256,410) ‐ 1,354,745 12 Child Development 2,362 21,462,777 (27,888,223) 6,425,446 2,362 13 Cafeteria Special Revenue 980,156 64,013,274 (62,988,269) ‐ 2,005,161 15 Pupil Transportation Equipment 408,956 3,500 (412,456) ‐ ‐ 20 Special Reserve ‐ Retiree Benefits 2,163,476 16,818 ‐ 206,891 2,387,185 21 Building Fund 760,831,303 5,564,925 (280,252,041) ‐ 486,144,187 25 Capital Facilities Fund 55,801,415 32,646,980 (19,404,189) (16,000,000) 53,044,206 35 County School Facilities Fund 70,565,999 1,051,751 (6,117,475) ‐ 65,500,275 40 Special Reserve ‐ Capital Projects 6,449,973 3,472,200 (2,282,287) (300,000) 7,339,886 51 Bond Interest & Redemption 334,175,211 189,785,000 (240,591,907) ‐ 283,368,304 67 Self Insurance Fund 24,269,153 41,274,838 (38,051,725) 7,670,000 35,162,266 Total 1,418,469,823 $ 1,641,846,934 $ (2,055,980,142) $ ‐ $ 1,004,336,615 $

2016/17 Second Interim Report SAN DIEGO UNIFIED SCHOOL DISTRICT Financial Services Division Budget Development Department March 7, 2017 Projected Fund Balances

Page 31 of 147

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SLIDE 47

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-b (Rev 05/12/2016) Page 1 Printed: 3/9/2017 4:10 PM

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 Column B & D (F)

  • A. REVENUES

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 1,622,129.00 1,622,129.00 946,014.00 1,618,875.00 (3,254.00)

  • 0.2%

4) Other Local Revenue 8600-8799 4,000.00 4,000.00 11,848.41 4,000.00 0.00 0.0% 5) TOTAL, REVENUES 1,626,129.00 1,626,129.00 957,862.41 1,622,875.00

  • B. EXPENDITURES

1) Certificated Salaries 1000-1999 485,377.00 721,865.00 291,181.57 525,164.00 196,701.00 27.2% 2) Classified Salaries 2000-2999 46,162.00 52,965.00 21,408.42 30,461.00 22,504.00 42.5% 3) Employee Benefits 3000-3999 253,982.00 311,900.00 96,438.12 227,227.00 84,673.00 27.1% 4) Books and Supplies 4000-4999 0.00 1,010,342.00 18,978.50 150,553.00 859,789.00 85.1% 5) Services and Other Operating Expenditures 5000-5999 0.00 244,089.00 85,199.82 288,236.00 (44,147.00)

  • 18.1%

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 87,587.00 16,488.61 34,769.00 52,818.00 60.3% 9) TOTAL, EXPENDITURES 785,521.00 2,428,748.00 529,695.04 1,256,410.00

  • C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 840,608.00 (802,619.00) 428,167.37 366,465.00

  • D. OTHER FINANCING SOURCES/USES

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 32 of 147

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SLIDE 48

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-b (Rev 05/12/2016) Page 2 Printed: 3/9/2017 4:10 PM

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 Column B & D (F)

  • E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4) 840,608.00 (802,619.00) 428,167.37 366,465.00

  • F. FUND BALANCE, RESERVES

1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 802,620.00 988,279.00 988,279.52 0.52 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 802,620.00 988,279.00 988,279.52 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 802,620.00 988,279.00 988,279.52 2) Ending Balance, June 30 (E + F1e) 1,643,228.00 185,660.00 1,354,744.52 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 1,643,228.00 185,660.00 1,354,744.52 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 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

Page 33 of 147

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SLIDE 49

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-b (Rev 05/12/2016) Page 3 Printed: 3/9/2017 4:10 PM

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 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% FEDERAL REVENUE Interagency Contracts Between LEAs 8285 0.00 0.00 0.00 0.00 0.00 0.0% No Child Left Behind 3105, 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% Pass-Through Revenues from State Sources 8587 0.00 0.00 0.00 0.00 0.00 0.0% Adult Education Block Grant Program 6391 8590 1,580,628.00 1,580,628.00 946,014.00 1,580,628.00 0.00 0.0% All Other State Revenue All Other 8590 41,501.00 41,501.00 0.00 38,247.00 (3,254.00)

  • 7.8%

TOTAL, OTHER STATE REVENUE 1,622,129.00 1,622,129.00 946,014.00 1,618,875.00 (3,254.00)

  • 0.2%

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 4,000.00 4,000.00 5,225.41 4,000.00 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 0.00 6,623.00 0.00 0.00 0.0% Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 4,000.00 4,000.00 11,848.41 4,000.00 0.00 0.0% TOTAL, REVENUES 1,626,129.00 1,626,129.00 957,862.41 1,622,875.00

Page 34 of 147

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SLIDE 50

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-b (Rev 05/12/2016) Page 4 Printed: 3/9/2017 4:10 PM

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 Column B & D (F) CERTIFICATED SALARIES Certificated Teachers' Salaries 1100 363,263.00 579,751.00 198,745.44 369,409.00 210,342.00 36.3% Certificated Pupil Support Salaries 1200 0.00 0.00 0.00 0.00 0.00 0.0% Certificated Supervisors' and Administrators' Salaries 1300 122,114.00 122,114.00 73,474.91 126,407.00 (4,293.00)

  • 3.5%

Other Certificated Salaries 1900 0.00 20,000.00 18,961.22 29,348.00 (9,348.00)

  • 46.7%

TOTAL, CERTIFICATED SALARIES 485,377.00 721,865.00 291,181.57 525,164.00 196,701.00 27.2% CLASSIFIED SALARIES Classified Instructional Salaries 2100 0.00 0.00 0.00 0.00 0.00 0.0% Classified Support Salaries 2200 0.00 0.00 255.16 531.00 (531.00) New Classified Supervisors' and Administrators' Salaries 2300 0.00 0.00 0.00 0.00 0.00 0.0% Clerical, Technical and Office Salaries 2400 46,162.00 52,965.00 21,153.26 29,930.00 23,035.00 43.5% Other Classified Salaries 2900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CLASSIFIED SALARIES 46,162.00 52,965.00 21,408.42 30,461.00 22,504.00 42.5% EMPLOYEE BENEFITS STRS 3101-3102 102,563.00 131,276.00 35,023.62 101,026.00 30,250.00 23.0% PERS 3201-3202 6,024.00 6,969.00 1,886.41 6,626.00 343.00 4.9% OASDI/Medicare/Alternative 3301-3302 10,570.00 14,171.00 5,773.38 8,979.00 5,192.00 36.6% Health and Welfare Benefits 3401-3402 116,368.00 133,727.00 43,252.00 91,720.00 42,007.00 31.4% Unemployment Insurance 3501-3502 265.00 380.00 156.29 284.00 96.00 25.3% Workers' Compensation 3601-3602 15,947.00 22,774.00 9,377.66 16,693.00 6,081.00 26.7% OPEB, Allocated 3701-3702 1,401.00 1,633.00 678.70 1,314.00 319.00 19.5% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 844.00 970.00 290.06 585.00 385.00 39.7% TOTAL, EMPLOYEE BENEFITS 253,982.00 311,900.00 96,438.12 227,227.00 84,673.00 27.1% BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials 4100 0.00 33,264.00 4,290.39 10,290.00 22,974.00 69.1% Books and Other Reference Materials 4200 0.00 20,000.00 0.00 0.00 20,000.00 100.0% Materials and Supplies 4300 0.00 947,078.00 9,503.03 115,763.00 831,315.00 87.8% Noncapitalized Equipment 4400 0.00 10,000.00 5,185.08 24,500.00 (14,500.00)

  • 145.0%

TOTAL, BOOKS AND SUPPLIES 0.00 1,010,342.00 18,978.50 150,553.00 859,789.00 85.1%

Page 35 of 147

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SLIDE 51

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-b (Rev 05/12/2016) Page 5 Printed: 3/9/2017 4:10 PM

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 Column B & D (F) SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 0.00 200,634.00 75,805.55 220,634.00 (20,000.00)

  • 10.0%

Travel and Conferences 5200 0.00 1,166.00 1,048.97 3,416.00 (2,250.00)

  • 193.0%

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 0.00 2,839.00 (670.30) 3,037.00 (198.00)

  • 7.0%

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 2,143.00 4,296.56 6,863.00 (4,720.00)

  • 220.3%

Professional/Consulting Services and Operating Expenditures 5800 0.00 34,590.00 3,089.10 51,439.00 (16,849.00)

  • 48.7%

Communications 5900 0.00 2,717.00 1,629.94 2,847.00 (130.00)

  • 4.8%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 244,089.00 85,199.82 288,236.00 (44,147.00)

  • 18.1%

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% 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% 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 87,587.00 16,488.61 34,769.00 52,818.00 60.3% TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 0.00 87,587.00 16,488.61 34,769.00 52,818.00 60.3% TOTAL, EXPENDITURES 785,521.00 2,428,748.00 529,695.04 1,256,410.00

Page 36 of 147

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SLIDE 52

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-b (Rev 05/12/2016) Page 6 Printed: 3/9/2017 4:10 PM

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 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

Page 37 of 147

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SLIDE 53

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 - 2016.2.0 File: fundi-b (Rev 04/30/2012) Page 1 Printed: 3/9/2017 4:10 PM

2016/17 Resource Description Projected Year Totals 6391 Adult Education Block Grant Program 1,314,797.45 6392 Adult Education Block Grant Data and Accountability 38,200.00 9010 Other Restricted Local 1,747.07 Total, Restricted Balance 1,354,744.52

Page 38 of 147

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SLIDE 54

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-b (Rev 05/12/2016) Page 1 Printed: 3/9/2017 4:10 PM

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 Column B & D (F)

  • A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 248,752.00 231,045.00 26,673.00 231,045.00 0.00 0.0% 3) Other State Revenue 8300-8599 14,834,719.00 15,634,175.00 8,250,554.00 15,847,483.00 213,308.00 1.4% 4) Other Local Revenue 8600-8799 4,480,000.00 5,384,249.00 1,695,980.67 5,384,249.00 0.00 0.0% 5) TOTAL, REVENUES 19,563,471.00 21,249,469.00 9,973,207.67 21,462,777.00

  • B. EXPENDITURES

1) Certificated Salaries 1000-1999 5,464,241.00 7,346,139.00 5,169,451.03 8,288,120.50 (941,981.50)

  • 12.8%

2) Classified Salaries 2000-2999 7,370,609.00 7,045,433.00 4,722,127.60 8,358,586.00 (1,313,153.00)

  • 18.6%

3) Employee Benefits 3000-3999 7,204,679.00 8,199,519.00 4,262,359.72 9,120,654.00 (921,135.00)

  • 11.2%

4) Books and Supplies 4000-4999 3,215,279.00 2,300,569.00 287,731.82 791,099.50 1,509,469.50 65.6% 5) Services and Other Operating Expenditures 5000-5999 0.00 49,146.00 67,620.92 341,296.00 (292,150.00)

  • 594.5%

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 859,096.00 859,096.00 546,569.54 988,467.00 (129,371.00)

  • 15.1%

9) TOTAL, EXPENDITURES 24,113,904.00 25,799,902.00 15,055,860.63 27,888,223.00

  • C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (4,550,433.00) (4,550,433.00) (5,082,652.96) (6,425,446.00)

  • D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In 8900-8929 4,550,433.00 4,550,433.00 0.00 6,425,446.00 1,875,013.00 41.2% 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 4,550,433.00 4,550,433.00 0.00 6,425,446.00

Page 39 of 147

slide-55
SLIDE 55

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-b (Rev 05/12/2016) Page 2 Printed: 3/9/2017 4:10 PM

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 Column B & D (F)

  • E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4) 0.00 0.00 (5,082,652.96) 0.00

  • F. FUND BALANCE, RESERVES

1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 68,608.00 2,361.56 2,361.56 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) 68,608.00 2,361.56 2,361.56 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 68,608.00 2,361.56 2,361.56 2) Ending Balance, June 30 (E + F1e) 68,608.00 2,361.56 2,361.56 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 53,335.00 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 15,273.00 2,362.14 2,362.14 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 Unassigned/Unappropriated Amount 9790 0.00 (0.58) (0.58)

Page 40 of 147

slide-56
SLIDE 56

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-b (Rev 05/12/2016) Page 3 Printed: 3/9/2017 4:10 PM

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 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 248,752.00 231,045.00 26,673.00 231,045.00 0.00 0.0% TOTAL, FEDERAL REVENUE 248,752.00 231,045.00 26,673.00 231,045.00 0.00 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 248,752.00 325,821.00 37,614.00 325,821.00 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 14,063,791.00 14,786,178.00 8,199,190.00 14,786,178.00 0.00 0.0% All Other State Revenue All Other 8590 522,176.00 522,176.00 13,750.00 735,484.00 213,308.00 40.8% TOTAL, OTHER STATE REVENUE 14,834,719.00 15,634,175.00 8,250,554.00 15,847,483.00 213,308.00 1.4% 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 28,346.99 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 0.00 121,690.00 124,761.68 121,690.00 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 4,480,000.00 5,262,559.00 1,542,872.00 5,262,559.00 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 4,480,000.00 5,384,249.00 1,695,980.67 5,384,249.00 0.00 0.0% TOTAL, REVENUES 19,563,471.00 21,249,469.00 9,973,207.67 21,462,777.00

Page 41 of 147

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SLIDE 57

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-b (Rev 05/12/2016) Page 4 Printed: 3/9/2017 4:10 PM

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 Column B & D (F) CERTIFICATED SALARIES Certificated Teachers' Salaries 1100 3,205,130.00 5,381,377.00 4,023,594.89 6,562,625.50 (1,181,248.50)

  • 22.0%

Certificated Pupil Support Salaries 1200 243,302.00 232,303.00 169,043.40 187,516.00 44,787.00 19.3% Certificated Supervisors' and Administrators' Salaries 1300 1,563,621.00 1,296,633.00 693,742.36 1,060,469.00 236,164.00 18.2% Other Certificated Salaries 1900 452,188.00 435,826.00 283,070.38 477,510.00 (41,684.00)

  • 9.6%

TOTAL, CERTIFICATED SALARIES 5,464,241.00 7,346,139.00 5,169,451.03 8,288,120.50 (941,981.50)

  • 12.8%

CLASSIFIED SALARIES Classified Instructional Salaries 2100 5,312,860.00 5,220,831.00 3,402,287.15 6,151,504.00 (930,673.00)

  • 17.8%

Classified Support Salaries 2200 541,219.00 524,102.00 367,774.60 664,322.00 (140,220.00)

  • 26.8%

Classified Supervisors' and Administrators' Salaries 2300 202,853.00 212,752.00 123,457.21 225,499.00 (12,747.00)

  • 6.0%

Clerical, Technical and Office Salaries 2400 1,313,677.00 1,087,748.00 828,378.56 1,317,261.00 (229,513.00)

  • 21.1%

Other Classified Salaries 2900 0.00 0.00 230.08 0.00 0.00 0.0% TOTAL, CLASSIFIED SALARIES 7,370,609.00 7,045,433.00 4,722,127.60 8,358,586.00 (1,313,153.00)

  • 18.6%

EMPLOYEE BENEFITS STRS 3101-3102 1,154,559.00 1,436,510.00 629,371.06 1,797,433.00 (360,923.00)

  • 25.1%

PERS 3201-3202 952,416.00 945,550.00 549,035.49 1,053,077.00 (107,527.00)

  • 11.4%

OASDI/Medicare/Alternative 3301-3302 643,074.00 691,755.00 435,155.83 826,201.00 (134,446.00)

  • 19.4%

Health and Welfare Benefits 3401-3402 4,019,098.00 4,621,092.00 2,320,034.34 4,720,731.00 (99,639.00)

  • 2.2%

Unemployment Insurance 3501-3502 6,420.00 7,503.00 4,908.43 194,446.00 (186,943.00)

  • 2491.6%

Workers' Compensation 3601-3602 385,041.00 444,452.00 296,747.55 472,864.00 (28,412.00)

  • 6.4%

OPEB, Allocated 3701-3702 23,678.00 29,800.00 18,317.66 39,277.00 (9,477.00)

  • 31.8%

OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 20,393.00 22,857.00 8,789.36 16,625.00 6,232.00 27.3% TOTAL, EMPLOYEE BENEFITS 7,204,679.00 8,199,519.00 4,262,359.72 9,120,654.00 (921,135.00)

  • 11.2%

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 3,215,279.00 2,299,969.00 281,004.49 757,788.50 1,542,180.50 67.1% Noncapitalized Equipment 4400 0.00 600.00 6,727.33 33,311.00 (32,711.00)

  • 5451.8%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, BOOKS AND SUPPLIES 3,215,279.00 2,300,569.00 287,731.82 791,099.50 1,509,469.50 65.6%

Page 42 of 147

slide-58
SLIDE 58

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-b (Rev 05/12/2016) Page 5 Printed: 3/9/2017 4:10 PM

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 Column B & D (F) SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 0.00 0.00 676.28 0.00 0.00 0.0% Travel and Conferences 5200 0.00 19,000.00 7,977.72 33,165.00 (14,165.00)

  • 74.6%

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 0.00 0.00 10,823.60 15,089.00 (15,089.00) 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 20,146.00 14,995.45 158,540.00 (138,394.00)

  • 687.0%

Professional/Consulting Services and Operating Expenditures 5800 0.00 10,000.00 2,146.65 102,979.00 (92,979.00)

  • 929.8%

Communications 5900 0.00 0.00 31,001.22 31,523.00 (31,523.00) New TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 49,146.00 67,620.92 341,296.00 (292,150.00)

  • 594.5%

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 859,096.00 859,096.00 546,569.54 988,467.00 (129,371.00)

  • 15.1%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 859,096.00 859,096.00 546,569.54 988,467.00 (129,371.00)

  • 15.1%

TOTAL, EXPENDITURES 24,113,904.00 25,799,902.00 15,055,860.63 27,888,223.00

Page 43 of 147

slide-59
SLIDE 59

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-b (Rev 05/12/2016) Page 6 Printed: 3/9/2017 4:10 PM

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 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 4,550,433.00 4,550,433.00 0.00 6,425,446.00 1,875,013.00 41.2% (a) TOTAL, INTERFUND TRANSFERS IN 4,550,433.00 4,550,433.00 0.00 6,425,446.00 1,875,013.00 41.2% 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) 4,550,433.00 4,550,433.00 0.00 6,425,446.00

Page 44 of 147

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SLIDE 60

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 - 2016.2.0 File: fundi-b (Rev 04/30/2012) Page 1 Printed: 3/9/2017 4:10 PM

2016/17 Resource Description Projected Year Totals Total, Restricted Balance 0.00

Page 45 of 147

slide-61
SLIDE 61

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-b (Rev 05/12/2016) Page 1 Printed: 3/9/2017 4:10 PM

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 Column B & D (F)

  • A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 51,500,000.00 52,703,274.00 27,417,870.84 52,703,274.00 0.00 0.0% 3) Other State Revenue 8300-8599 3,800,000.00 3,854,000.00 2,046,493.03 3,860,000.00 6,000.00 0.2% 4) Other Local Revenue 8600-8799 6,496,418.00 7,425,000.00 3,855,233.51 7,450,000.00 25,000.00 0.3% 5) TOTAL, REVENUES 61,796,418.00 63,982,274.00 33,319,597.38 64,013,274.00

  • B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 22,407,399.00 25,188,740.00 13,346,808.48 25,378,864.00 (190,124.00)

  • 0.8%

3) Employee Benefits 3000-3999 14,671,731.00 12,774,333.00 6,568,532.27 12,875,813.00 (101,480.00)

  • 0.8%

4) Books and Supplies 4000-4999 21,408,607.00 20,857,965.00 12,077,938.18 21,403,035.00 (545,070.00)

  • 2.6%

5) Services and Other Operating Expenditures 5000-5999 1,745,795.00 2,032,131.00 1,147,898.19 2,596,361.00 (564,230.00)

  • 27.8%

6) Capital Outlay 6000-6999 200,000.00 437,274.00 37,136.88 153,274.00 284,000.00 64.9% 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 507,873.00 520,432.00 (509,864.93) 580,922.00 (60,490.00)

  • 11.6%

9) TOTAL, EXPENDITURES 60,941,405.00 61,810,875.00 32,668,449.07 62,988,269.00

  • C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 855,013.00 2,171,399.00 651,148.31 1,025,005.00

  • D. OTHER FINANCING SOURCES/USES

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 147

slide-62
SLIDE 62

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-b (Rev 05/12/2016) Page 2 Printed: 3/9/2017 4:10 PM

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 Column B & D (F)

  • E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4) 855,013.00 2,171,399.00 651,148.31 1,025,005.00

  • F. FUND BALANCE, RESERVES

1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 1,584,715.00 980,157.00 980,156.48 (0.52) 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 1,584,715.00 980,157.00 980,156.48 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 1,584,715.00 980,157.00 980,156.48 2) Ending Balance, June 30 (E + F1e) 2,439,728.00 3,151,556.00 2,005,161.48 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 1,796,633.00 3,151,556.00 2,005,161.48 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 643,095.00 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

Page 47 of 147

slide-63
SLIDE 63

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-b (Rev 05/12/2016) Page 3 Printed: 3/9/2017 4:10 PM

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 Column B & D (F) FEDERAL REVENUE Child Nutrition Programs 8220 51,500,000.00 52,600,000.00 27,399,302.40 52,600,000.00 0.00 0.0% Donated Food Commodities 8221 0.00 0.00 0.00 0.00 0.00 0.0% All Other Federal Revenue 8290 0.00 103,274.00 18,568.44 103,274.00 0.00 0.0% TOTAL, FEDERAL REVENUE 51,500,000.00 52,703,274.00 27,417,870.84 52,703,274.00 0.00 0.0% OTHER STATE REVENUE Child Nutrition Programs 8520 3,800,000.00 3,854,000.00 2,046,493.03 3,860,000.00 6,000.00 0.2% All Other State Revenue 8590 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 3,800,000.00 3,854,000.00 2,046,493.03 3,860,000.00 6,000.00 0.2% 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 6,200,000.00 6,200,000.00 3,138,425.57 6,000,000.00 (200,000.00)

  • 3.2%

Leases and Rentals 8650 0.00 0.00 0.00 0.00 0.00 0.0% Interest 8660 96,418.00 125,000.00 115,552.99 150,000.00 25,000.00 20.0% 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 200,000.00 1,100,000.00 601,254.95 1,300,000.00 200,000.00 18.2% TOTAL, OTHER LOCAL REVENUE 6,496,418.00 7,425,000.00 3,855,233.51 7,450,000.00 25,000.00 0.3% TOTAL, REVENUES 61,796,418.00 63,982,274.00 33,319,597.38 64,013,274.00

Page 48 of 147

slide-64
SLIDE 64

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-b (Rev 05/12/2016) Page 4 Printed: 3/9/2017 4:10 PM

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 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 17,399,186.00 19,759,375.00 10,301,832.65 19,783,556.00 (24,181.00)

  • 0.1%

Classified Supervisors' and Administrators' Salaries 2300 3,367,323.00 3,708,253.00 2,085,990.81 3,868,867.00 (160,614.00)

  • 4.3%

Clerical, Technical and Office Salaries 2400 1,640,890.00 1,721,112.00 958,911.52 1,726,367.00 (5,255.00)

  • 0.3%

Other Classified Salaries 2900 0.00 0.00 73.50 74.00 (74.00) New TOTAL, CLASSIFIED SALARIES 22,407,399.00 25,188,740.00 13,346,808.48 25,378,864.00 (190,124.00)

  • 0.8%

EMPLOYEE BENEFITS STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0% PERS 3201-3202 2,924,162.00 2,500,049.00 1,297,567.22 2,445,692.00 54,357.00 2.2% OASDI/Medicare/Alternative 3301-3302 1,714,164.00 1,895,423.00 1,009,325.19 1,939,198.00 (43,775.00)

  • 2.3%

Health and Welfare Benefits 3401-3402 9,303,692.00 7,589,535.00 3,839,144.87 7,678,572.00 (89,037.00)

  • 1.2%

Unemployment Insurance 3501-3502 11,215.00 12,514.00 6,610.40 12,788.00 (274.00)

  • 2.2%

Workers' Compensation 3601-3602 672,224.00 740,052.00 400,036.54 757,421.00 (17,369.00)

  • 2.3%

OPEB, Allocated 3701-3702 11,079.00 11,827.00 6,342.49 11,683.00 144.00 1.2% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 35,195.00 24,933.00 9,505.56 30,459.00 (5,526.00)

  • 22.2%

TOTAL, EMPLOYEE BENEFITS 14,671,731.00 12,774,333.00 6,568,532.27 12,875,813.00 (101,480.00)

  • 0.8%

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 503,650.00 437,014.00 251,400.55 469,522.00 (32,508.00)

  • 7.4%

Noncapitalized Equipment 4400 176,000.00 63,600.00 8,793.21 140,160.00 (76,560.00)

  • 120.4%

Food 4700 20,728,957.00 20,357,351.00 11,817,744.42 20,793,353.00 (436,002.00)

  • 2.1%

TOTAL, BOOKS AND SUPPLIES 21,408,607.00 20,857,965.00 12,077,938.18 21,403,035.00 (545,070.00)

  • 2.6%

Page 49 of 147

slide-65
SLIDE 65

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-b (Rev 05/12/2016) Page 5 Printed: 3/9/2017 4:10 PM

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 Column B & D (F) SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 100,000.00 147,943.00 479.91 130,000.00 17,943.00 12.1% Travel and Conferences 5200 41,300.00 27,668.00 15,729.82 35,197.00 (7,529.00)

  • 27.2%

Dues and Memberships 5300 0.00 1,000.00 828.00 828.00 172.00 17.2% Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0% Operations and Housekeeping Services 5500 500,500.00 625,000.00 157,995.56 625,000.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 15,000.00 11,101.00 3,091.47 8,600.00 2,501.00 22.5% Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 766,895.00 784,738.00 619,760.05 1,123,550.00 (338,812.00)

  • 43.2%

Professional/Consulting Services and Operating Expenditures 5800 275,000.00 378,181.00 318,859.94 620,636.00 (242,455.00)

  • 64.1%

Communications 5900 47,100.00 56,500.00 31,153.44 52,550.00 3,950.00 7.0% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 1,745,795.00 2,032,131.00 1,147,898.19 2,596,361.00 (564,230.00)

  • 27.8%

CAPITAL OUTLAY Buildings and Improvements of Buildings 6200 0.00 0.00 0.00 0.00 0.00 0.0% Equipment 6400 200,000.00 437,274.00 37,136.88 153,274.00 284,000.00 64.9% Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 200,000.00 437,274.00 37,136.88 153,274.00 284,000.00 64.9% 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 507,873.00 520,432.00 (509,864.93) 580,922.00 (60,490.00)

  • 11.6%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 507,873.00 520,432.00 (509,864.93) 580,922.00 (60,490.00)

  • 11.6%

TOTAL, EXPENDITURES 60,941,405.00 61,810,875.00 32,668,449.07 62,988,269.00

Page 50 of 147

slide-66
SLIDE 66

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-b (Rev 05/12/2016) Page 6 Printed: 3/9/2017 4:11 PM

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 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 147

slide-67
SLIDE 67

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 - 2016.2.0 File: fundi-b (Rev 04/30/2012) Page 1 Printed: 3/9/2017 4:11 PM

2016/17 Resource Description Projected Year Totals 5310 Child Nutrition: School Programs (e.g., School Lunch, School 1,029,244.14 5320 Child Nutrition: Child Care Food Program (CCFP) Claims-Cen 975,916.67 9010 Other Restricted Local 0.67 Total, Restricted Balance 2,005,161.48

Page 52 of 147

slide-68
SLIDE 68

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-b (Rev 05/12/2016) Page 1 Printed: 3/9/2017 4:11 PM

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 Column B & D (F)

  • A. REVENUES

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 0.00 1,772.00 1,771.93 3,500.00 1,728.00 97.5% 5) TOTAL, REVENUES 0.00 1,772.00 1,771.93 3,500.00

  • B. EXPENDITURES

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 0.00 409,848.00 0.00 412,456.00 (2,608.00)

  • 0.6%

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 0.00 409,848.00 0.00 412,456.00

  • C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 (408,076.00) 1,771.93 (408,956.00)

  • D. OTHER FINANCING SOURCES/USES

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 147

slide-69
SLIDE 69

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-b (Rev 05/12/2016) Page 2 Printed: 3/9/2017 4:11 PM

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 Column B & D (F)

  • E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4) 0.00 (408,076.00) 1,771.93 (408,956.00)

  • F. FUND BALANCE, RESERVES

1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 0.00 408,956.00 408,956.00 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) 0.00 408,956.00 408,956.00 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 0.00 408,956.00 408,956.00 2) Ending Balance, June 30 (E + F1e) 0.00 880.00 0.00 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 0.00 880.00 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

Page 54 of 147

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SLIDE 70

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-b (Rev 05/12/2016) Page 3 Printed: 3/9/2017 4:11 PM

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 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 0.00 0.00 0.00 0.00 0.0% Interest 8660 0.00 1,772.00 1,771.93 3,500.00 1,728.00 97.5% 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 0.00 1,772.00 1,771.93 3,500.00 1,728.00 97.5% TOTAL, REVENUES 0.00 1,772.00 1,771.93 3,500.00

Page 55 of 147

slide-71
SLIDE 71

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-b (Rev 05/12/2016) Page 4 Printed: 3/9/2017 4:11 PM

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 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 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% 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 0.00 409,848.00 0.00 412,456.00 (2,608.00)

  • 0.6%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 409,848.00 0.00 412,456.00 (2,608.00)

  • 0.6%

CAPITAL OUTLAY 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 0.00 409,848.00 0.00 412,456.00

Page 56 of 147

slide-72
SLIDE 72

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-b (Rev 05/12/2016) Page 5 Printed: 3/9/2017 4:11 PM

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 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

Page 57 of 147

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SLIDE 73

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 - 2016.2.0 File: fundi-b (Rev 04/30/2012) Page 1 Printed: 3/9/2017 4:11 PM

2016/17 Resource Description Projected Year Totals Total, Restricted Balance 0.00

Page 58 of 147

slide-74
SLIDE 74

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-b (Rev 05/12/2016) Page 1 Printed: 3/9/2017 4:12 PM

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 Column B & D (F)

  • A. REVENUES

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 9,812.00 16,818.00 9,991.63 16,818.00 0.00 0.0% 5) TOTAL, REVENUES 9,812.00 16,818.00 9,991.63 16,818.00

  • B. EXPENDITURES

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

  • C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 9,812.00 16,818.00 9,991.63 16,818.00

  • D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In 8900-8929 629,696.00 634,496.00 613,614.00 634,496.00 0.00 0.0% b) Transfers Out 7600-7629 426,605.00 427,605.00 389,273.77 427,605.00 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 203,091.00 206,891.00 224,340.23 206,891.00

Page 59 of 147

slide-75
SLIDE 75

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-b (Rev 05/12/2016) Page 2 Printed: 3/9/2017 4:12 PM

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 Column B & D (F)

  • E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4) 212,903.00 223,709.00 234,331.86 223,709.00

  • F. FUND BALANCE, RESERVES

1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 2,095,786.00 2,163,475.66 2,163,475.66 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) 2,095,786.00 2,163,475.66 2,163,475.66 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 2,095,786.00 2,163,475.66 2,163,475.66 2) Ending Balance, June 30 (E + F1e) 2,308,689.00 2,387,184.66 2,387,184.66 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 2,308,689.00 2,387,184.66 2,387,184.66 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00

Page 60 of 147

slide-76
SLIDE 76

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-b (Rev 05/12/2016) Page 3 Printed: 3/9/2017 4:12 PM

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 Column B & D (F) OTHER LOCAL REVENUE Interest 8660 9,812.00 16,818.00 9,991.63 16,818.00 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 9,812.00 16,818.00 9,991.63 16,818.00 0.00 0.0% TOTAL, REVENUES 9,812.00 16,818.00 9,991.63 16,818.00 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 629,696.00 634,496.00 613,614.00 634,496.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 629,696.00 634,496.00 613,614.00 634,496.00 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 426,605.00 427,605.00 389,273.77 427,605.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 426,605.00 427,605.00 389,273.77 427,605.00 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) 203,091.00 206,891.00 224,340.23 206,891.00

Page 61 of 147

slide-77
SLIDE 77

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 - 2016.2.0 File: fundi-b (Rev 04/30/2012) Page 1 Printed: 3/9/2017 4:12 PM

2016/17 Resource Description Projected Year Totals Total, Restricted Balance 0.00

Page 62 of 147

slide-78
SLIDE 78

San Diego Unified San Diego County 2016-17 Second Interim Building Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 21I

California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: fundi-d (Rev 02/02/2016) Page 1 Printed: 3/9/2017 4:13 PM

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 Column B & D (F)

  • A. REVENUES

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 4,211.00 4,211.00 New 4) Other Local Revenue 8600-8799 2,359,600.00 5,560,714.00 3,969,476.65 5,560,714.00 0.00 0.0% 5) TOTAL, REVENUES 2,359,600.00 5,560,714.00 3,969,476.65 5,564,925.00

  • B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 11,885,373.00 11,951,671.00 5,946,100.79 10,414,886.00 1,536,785.00 12.9% 3) Employee Benefits 3000-3999 5,185,085.00 5,220,125.00 2,385,699.20 4,432,329.00 787,796.00 15.1% 4) Books and Supplies 4000-4999 926,320.00 21,549,107.00 17,084,262.33 19,269,846.20 2,279,260.80 10.6% 5) Services and Other Operating Expenditures 5000-5999 14,675,013.00 17,329,958.00 9,268,949.15 16,869,742.00 460,216.00 2.7% 6) Capital Outlay 6000-6999 40,378,468.00 440,044,010.99 94,486,429.21 229,265,238.05 210,778,772.94 47.9% 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 0.00 0.00 0.00 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 73,050,259.00 496,094,871.99 129,171,440.68 280,252,041.25

  • C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (70,690,659.00) (490,534,157.99) (125,201,964.03) (274,687,116.25)

  • D. OTHER FINANCING SOURCES/USES

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 63 of 147

slide-79
SLIDE 79

San Diego Unified San Diego County 2016-17 Second Interim Building Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 21I

California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: fundi-d (Rev 02/02/2016) Page 2 Printed: 3/9/2017 4:13 PM

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 Column B & D (F)

  • E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4) (70,690,659.00) (490,534,157.99) (125,201,964.03) (274,687,116.25)

  • F. FUND BALANCE, RESERVES

1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 784,564,025.00 760,831,301.00 760,831,302.95 1.95 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 784,564,025.00 760,831,301.00 760,831,302.95 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 784,564,025.00 760,831,301.00 760,831,302.95 2) Ending Balance, June 30 (E + F1e) 713,873,366.00 270,297,143.01 486,144,186.70 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) Legally Restricted Balance 9740 711,379,008.00 269,153,288.01 483,790,119.04 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 2,494,358.00 1,143,855.00 2,354,067.66 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00

Page 64 of 147

slide-80
SLIDE 80

San Diego Unified San Diego County 2016-17 Second Interim Building Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 21I

California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: fundi-d (Rev 02/02/2016) Page 3 Printed: 3/9/2017 4:13 PM

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 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 4,211.00 4,211.00 New TOTAL, OTHER STATE REVENUE 0.00 0.00 0.00 4,211.00 4,211.00 New 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 2,291,300.00 4,695,292.00 3,149,960.37 4,695,292.00 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 68,300.00 865,422.00 819,516.28 865,422.00 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 2,359,600.00 5,560,714.00 3,969,476.65 5,560,714.00 0.00 0.0% TOTAL, REVENUES 2,359,600.00 5,560,714.00 3,969,476.65 5,564,925.00

Page 65 of 147

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SLIDE 81

San Diego Unified San Diego County 2016-17 Second Interim Building Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 21I

California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: fundi-d (Rev 02/02/2016) Page 4 Printed: 3/9/2017 4:13 PM

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 Column B & D (F) CLASSIFIED SALARIES Classified Support Salaries 2200 151,408.00 173,124.00 87,032.86 154,189.00 18,935.00 10.9% Classified Supervisors' and Administrators' Salaries 2300 2,644,129.00 2,665,966.00 1,187,314.55 2,011,808.00 654,158.00 24.5% Clerical, Technical and Office Salaries 2400 6,952,875.00 6,975,620.00 3,472,390.56 6,109,337.00 866,283.00 12.4% Other Classified Salaries 2900 2,136,961.00 2,136,961.00 1,199,362.82 2,139,552.00 (2,591.00)

  • 0.1%

TOTAL, CLASSIFIED SALARIES 11,885,373.00 11,951,671.00 5,946,100.79 10,414,886.00 1,536,785.00 12.9% EMPLOYEE BENEFITS STRS 3101-3102 0.00 988.00 6,911.52 11,123.00 (10,135.00)

  • 1025.8%

PERS 3201-3202 1,551,042.00 1,578,153.00 801,009.83 1,421,116.00 157,037.00 10.0% OASDI/Medicare/Alternative 3301-3302 909,229.00 912,092.00 435,716.31 775,143.00 136,949.00 15.0% Health and Welfare Benefits 3401-3402 2,331,512.00 2,335,188.00 948,884.05 1,884,490.00 450,698.00 19.3% Unemployment Insurance 3501-3502 5,941.00 5,971.00 2,970.87 5,205.00 766.00 12.8% Workers' Compensation 3601-3602 356,559.00 356,930.00 178,383.05 312,442.00 44,488.00 12.5% OPEB, Allocated 3701-3702 11,900.00 11,901.00 5,324.79 9,207.00 2,694.00 22.6% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 18,902.00 18,902.00 6,498.78 13,603.00 5,299.00 28.0% TOTAL, EMPLOYEE BENEFITS 5,185,085.00 5,220,125.00 2,385,699.20 4,432,329.00 787,796.00 15.1% 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 438,149.00 14,244,053.00 13,341,919.11 14,378,826.16 (134,773.16)

  • 0.9%

Noncapitalized Equipment 4400 488,171.00 7,305,054.00 3,742,343.22 4,891,020.04 2,414,033.96 33.0% TOTAL, BOOKS AND SUPPLIES 926,320.00 21,549,107.00 17,084,262.33 19,269,846.20 2,279,260.80 10.6% 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 86,644.00 90,956.00 40,662.71 87,150.00 3,806.00 4.2% 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 133,296.00 188,533.00 38,137.99 111,985.00 76,548.00 40.6% Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 11,039,295.00 12,301,197.00 8,960,545.38 15,694,581.00 (3,393,384.00)

  • 27.6%

Professional/Consulting Services and Operating Expenditures 5800 3,270,961.00 4,595,742.00 183,809.30 914,521.00 3,681,221.00 80.1% Communications 5900 144,817.00 153,530.00 45,793.77 61,505.00 92,025.00 59.9% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 14,675,013.00 17,329,958.00 9,268,949.15 16,869,742.00 460,216.00 2.7%

Page 66 of 147

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SLIDE 82

San Diego Unified San Diego County 2016-17 Second Interim Building Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 21I

California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: fundi-d (Rev 02/02/2016) Page 5 Printed: 3/9/2017 4:13 PM

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 Column B & D (F) CAPITAL OUTLAY Land 6100 0.00 4,542,700.00 518,114.00 1,366,053.52 3,176,646.48 69.9% Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0% Buildings and Improvements of Buildings 6200 40,378,468.00 432,257,569.99 92,544,301.01 225,758,259.53 206,499,310.46 47.8% Books and Media for New School Libraries

  • r Major Expansion of School Libraries

6300 0.00 372.00 0.00 0.00 372.00 100.0% Equipment 6400 0.00 3,243,369.00 1,424,014.20 2,140,925.00 1,102,444.00 34.0% Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 40,378,468.00 440,044,010.99 94,486,429.21 229,265,238.05 210,778,772.94 47.9% 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 73,050,259.00 496,094,871.99 129,171,440.68 280,252,041.25

Page 67 of 147

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SLIDE 83

San Diego Unified San Diego County 2016-17 Second Interim Building Fund Revenues, Expenditures, and Changes in Fund Balance 37 68338 0000000 Form 21I

California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: fundi-d (Rev 02/02/2016) Page 6 Printed: 3/9/2017 4:13 PM

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 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

Page 68 of 147

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SLIDE 84

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 - 2016.2.0 File: fundi-d (Rev 04/18/2012) Page 1 Printed: 3/9/2017 4:13 PM

2016/17 Resource Description Projected Year Totals 7690 STRS On-Behalf Pension Contributions 0.00 9010 Other Restricted Local 483,790,119.04 Total, Restricted Balance 483,790,119.04

Page 69 of 147

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SLIDE 85

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-d (Rev 02/02/2016) Page 1 Printed: 3/9/2017 4:13 PM

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 Column B & D (F)

  • A. REVENUES

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 27,810,500.00 32,646,980.00 22,000,141.29 32,646,980.00 0.00 0.0% 5) TOTAL, REVENUES 27,810,500.00 32,646,980.00 22,000,141.29 32,646,980.00

  • B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 5,998,088.00 5,998,088.00 3,349,217.48 5,953,064.00 45,024.00 0.8% 3) Employee Benefits 3000-3999 3,809,912.00 3,809,912.00 1,779,044.85 3,511,340.00 298,572.00 7.8% 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 3,400,000.00 3,450,500.00 2,443,478.98 2,684,212.00 766,288.00 22.2% 6) Capital Outlay 6000-6999 6,500,000.00 10,878,663.59 3,536,860.94 7,255,573.00 3,623,090.59 33.3% 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 19,708,000.00 24,137,163.59 11,108,602.25 19,404,189.00

  • C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 8,102,500.00 8,509,816.41 10,891,539.04 13,242,791.00

  • D. OTHER FINANCING SOURCES/USES

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 12,000,000.00 16,000,000.00 14,300,000.00 16,000,000.00 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 (12,000,000.00) (16,000,000.00) (14,300,000.00) (16,000,000.00)

Page 70 of 147

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SLIDE 86

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-d (Rev 02/02/2016) Page 2 Printed: 3/9/2017 4:13 PM

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 Column B & D (F)

  • E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4) (3,897,500.00) (7,490,183.59) (3,408,460.96) (2,757,209.00)

  • F. FUND BALANCE, RESERVES

1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 37,948,426.00 55,801,414.00 55,801,414.91 0.91 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 37,948,426.00 55,801,414.00 55,801,414.91 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 37,948,426.00 55,801,414.00 55,801,414.91 2) Ending Balance, June 30 (E + F1e) 34,050,926.00 48,311,230.41 53,044,205.91 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 34,050,926.00 48,311,230.41 53,044,205.91 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 71 of 147

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SLIDE 87

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-d (Rev 02/02/2016) Page 3 Printed: 3/9/2017 4:13 PM

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 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 19,133,500.00 20,633,500.00 11,006,544.54 20,633,500.00 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% Interest 8660 176,800.00 363,280.00 251,775.51 363,280.00 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 Mitigation/Developer Fees 8681 8,500,000.00 11,650,000.00 10,741,821.24 11,650,000.00 0.00 0.0% Other Local Revenue All Other Local Revenue 8699 200.00 200.00 0.00 200.00 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 27,810,500.00 32,646,980.00 22,000,141.29 32,646,980.00 0.00 0.0% TOTAL, REVENUES 27,810,500.00 32,646,980.00 22,000,141.29 32,646,980.00

Page 72 of 147

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SLIDE 88

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-d (Rev 02/02/2016) Page 4 Printed: 3/9/2017 4:13 PM

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 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 5,390,780.00 5,390,780.00 3,011,190.82 5,382,868.00 7,912.00 0.1% Classified Supervisors' and Administrators' Salaries 2300 590,488.00 590,488.00 328,018.40 553,030.00 37,458.00 6.3% Clerical, Technical and Office Salaries 2400 16,820.00 16,820.00 10,008.26 17,166.00 (346.00)

  • 2.1%

Other Classified Salaries 2900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CLASSIFIED SALARIES 5,998,088.00 5,998,088.00 3,349,217.48 5,953,064.00 45,024.00 0.8% EMPLOYEE BENEFITS STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0% PERS 3201-3202 782,751.00 782,751.00 459,633.87 819,366.00 (36,615.00)

  • 4.7%

OASDI/Medicare/Alternative 3301-3302 458,852.00 458,852.00 244,188.78 443,391.00 15,461.00 3.4% Health and Welfare Benefits 3401-3402 2,373,826.00 2,373,826.00 968,397.62 2,057,424.00 316,402.00 13.3% Unemployment Insurance 3501-3502 2,996.00 2,996.00 1,586.33 2,888.00 108.00 3.6% Workers' Compensation 3601-3602 179,943.00 179,943.00 100,435.78 178,549.00 1,394.00 0.8% OPEB, Allocated 3701-3702 2,007.00 2,007.00 1,125.33 1,905.00 102.00 5.1% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 9,537.00 9,537.00 3,677.14 7,817.00 1,720.00 18.0% TOTAL, EMPLOYEE BENEFITS 3,809,912.00 3,809,912.00 1,779,044.85 3,511,340.00 298,572.00 7.8% 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 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% 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 3,400,000.00 3,400,000.00 2,443,418.98 2,684,122.00 715,878.00 21.1% Professional/Consulting Services and Operating Expenditures 5800 0.00 50,500.00 60.00 90.00 50,410.00 99.8% Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 3,400,000.00 3,450,500.00 2,443,478.98 2,684,212.00 766,288.00 22.2%

Page 73 of 147

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SLIDE 89

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-d (Rev 02/02/2016) Page 5 Printed: 3/9/2017 4:13 PM

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 Column B & D (F) CAPITAL OUTLAY Land 6100 0.00 1,086.00 0.00 1,085.00 1.00 0.1% Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0% Buildings and Improvements of Buildings 6200 6,500,000.00 10,877,577.59 3,536,860.94 7,254,488.00 3,623,089.59 33.3% Books and Media for New School Libraries

  • r Major Expansion of School Libraries

6300 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 6,500,000.00 10,878,663.59 3,536,860.94 7,255,573.00 3,623,090.59 33.3% 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 19,708,000.00 24,137,163.59 11,108,602.25 19,404,189.00

Page 74 of 147

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SLIDE 90

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-d (Rev 02/02/2016) Page 6 Printed: 3/9/2017 4:13 PM

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 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 12,000,000.00 16,000,000.00 14,300,000.00 16,000,000.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 12,000,000.00 16,000,000.00 14,300,000.00 16,000,000.00 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) (12,000,000.00) (16,000,000.00) (14,300,000.00) (16,000,000.00)

Page 75 of 147

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SLIDE 91

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 - 2016.2.0 File: fundi-d (Rev 04/18/2012) Page 1 Printed: 3/9/2017 4:13 PM

2016/17 Resource Description Projected Year Totals Total, Restricted Balance 0.00

Page 76 of 147

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SLIDE 92

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-d (Rev 02/02/2016) Page 1 Printed: 3/9/2017 4:16 PM

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 Column B & D (F)

  • A. REVENUES

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 2,502,347.00 539,214.00 539,214.00 539,257.00 43.00 0.0% 4) Other Local Revenue 8600-8799 273,100.00 512,494.00 322,114.47 512,494.00 0.00 0.0% 5) TOTAL, REVENUES 2,775,447.00 1,051,708.00 861,328.47 1,051,751.00

  • B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 92,059.00 94,372.00 46,090.50 79,829.00 14,543.00 15.4% 3) Employee Benefits 3000-3999 36,237.00 37,331.00 17,947.78 33,214.00 4,117.00 11.0% 4) Books and Supplies 4000-4999 0.00 463.00 462.47 462.00 1.00 0.2% 5) Services and Other Operating Expenditures 5000-5999 67,500.00 3,298,265.00 248,752.99 1,584,053.00 1,714,212.00 52.0% 6) Capital Outlay 6000-6999 0.00 6,398,163.00 3,142,174.91 4,468,934.00 1,929,229.00 30.2% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 (49,016.89) (49,017.00) 49,017.00 New 8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.00 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 195,796.00 9,828,594.00 3,406,411.76 6,117,475.00

  • C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 2,579,651.00 (8,776,886.00) (2,545,083.29) (5,065,724.00)

  • D. OTHER FINANCING SOURCES/USES

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 77 of 147

slide-93
SLIDE 93

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-d (Rev 02/02/2016) Page 2 Printed: 3/9/2017 4:16 PM

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 Column B & D (F)

  • E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4) 2,579,651.00 (8,776,886.00) (2,545,083.29) (5,065,724.00)

  • F. FUND BALANCE, RESERVES

1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 71,272,626.00 70,565,998.00 70,565,999.36 1.36 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 71,272,626.00 70,565,998.00 70,565,999.36 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 71,272,626.00 70,565,998.00 70,565,999.36 2) Ending Balance, June 30 (E + F1e) 73,852,277.00 61,789,112.00 65,500,275.36 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 73,852,277.00 61,789,112.00 65,500,275.36 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

Page 78 of 147

slide-94
SLIDE 94

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-d (Rev 02/02/2016) Page 3 Printed: 3/9/2017 4:16 PM

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 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 2,502,347.00 539,214.00 539,214.00 539,214.00 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 43.00 43.00 New TOTAL, OTHER STATE REVENUE 2,502,347.00 539,214.00 539,214.00 539,257.00 43.00 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 262,100.00 501,494.00 320,847.32 501,494.00 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 11,000.00 11,000.00 1,267.15 11,000.00 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 273,100.00 512,494.00 322,114.47 512,494.00 0.00 0.0% TOTAL, REVENUES 2,775,447.00 1,051,708.00 861,328.47 1,051,751.00

Page 79 of 147

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SLIDE 95

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-d (Rev 02/02/2016) Page 4 Printed: 3/9/2017 4:16 PM

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 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 20,999.00 21,726.00 9,142.96 15,634.00 6,092.00 28.0% Clerical, Technical and Office Salaries 2400 52,438.00 54,024.00 26,327.83 45,095.00 8,929.00 16.5% Other Classified Salaries 2900 18,622.00 18,622.00 10,619.71 19,100.00 (478.00)

  • 2.6%

TOTAL, CLASSIFIED SALARIES 92,059.00 94,372.00 46,090.50 79,829.00 14,543.00 15.4% EMPLOYEE BENEFITS STRS 3101-3102 0.00 70.00 69.79 113.00 (43.00)

  • 61.4%

PERS 3201-3202 12,014.00 12,333.00 6,055.43 10,736.00 1,597.00 12.9% OASDI/Medicare/Alternative 3301-3302 7,044.00 7,171.00 3,383.23 5,941.00 1,230.00 17.2% Health and Welfare Benefits 3401-3402 14,128.00 14,643.00 6,943.17 13,817.00 826.00 5.6% Unemployment Insurance 3501-3502 47.00 51.00 23.09 40.00 11.00 21.6% Workers' Compensation 3601-3602 2,763.00 2,818.00 1,382.65 2,395.00 423.00 15.0% OPEB, Allocated 3701-3702 94.00 97.00 41.55 71.00 26.00 26.8% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 147.00 148.00 48.87 101.00 47.00 31.8% TOTAL, EMPLOYEE BENEFITS 36,237.00 37,331.00 17,947.78 33,214.00 4,117.00 11.0% 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 0.00 463.00 462.47 462.00 1.00 0.2% Noncapitalized Equipment 4400 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, BOOKS AND SUPPLIES 0.00 463.00 462.47 462.00 1.00 0.2% 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 21,555.00 0.00 0.00 21,555.00 100.0% Professional/Consulting Services and Operating Expenditures 5800 67,500.00 3,276,710.00 248,752.99 1,584,053.00 1,692,657.00 51.7% Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 67,500.00 3,298,265.00 248,752.99 1,584,053.00 1,714,212.00 52.0%

Page 80 of 147

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SLIDE 96

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-d (Rev 02/02/2016) Page 5 Printed: 3/9/2017 4:16 PM

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 Column B & D (F) CAPITAL OUTLAY Land 6100 0.00 1,362,715.00 146,590.00 1,341,734.00 20,981.00 1.5% Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0% Buildings and Improvements of Buildings 6200 0.00 5,035,448.00 2,995,584.91 3,127,200.00 1,908,248.00 37.9% Books and Media for New School Libraries

  • r Major Expansion of School Libraries

6300 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 6,398,163.00 3,142,174.91 4,468,934.00 1,929,229.00 30.2% 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 (49,016.89) (49,017.00) 49,017.00 New 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 (49,016.89) (49,017.00) 49,017.00 New TOTAL, EXPENDITURES 195,796.00 9,828,594.00 3,406,411.76 6,117,475.00

Page 81 of 147

slide-97
SLIDE 97

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-d (Rev 02/02/2016) Page 6 Printed: 3/9/2017 4:16 PM

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 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

Page 82 of 147

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SLIDE 98

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 - 2016.2.0 File: fundi-d (Rev 04/18/2012) Page 1 Printed: 3/9/2017 4:16 PM

2016/17 Resource Description Projected Year Totals 7690 STRS On-Behalf Pension Contributions 0.00 7710 State School Facilities Projects 65,500,275.36 Total, Restricted Balance 65,500,275.36

Page 83 of 147

slide-99
SLIDE 99

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-d (Rev 02/02/2016) Page 1 Printed: 3/9/2017 4:16 PM

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 Column B & D (F)

  • A. REVENUES

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 0.00 230.00 230.00 New 4) Other Local Revenue 8600-8799 3,279,546.00 3,471,970.00 2,143,868.62 3,471,970.00 0.00 0.0% 5) TOTAL, REVENUES 3,279,546.00 3,471,970.00 2,143,868.62 3,472,200.00

  • B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 1,093,611.00 1,140,416.00 573,965.42 944,572.00 195,844.00 17.2% 3) Employee Benefits 3000-3999 453,064.00 458,564.00 195,837.40 355,675.00 102,889.00 22.4% 4) Books and Supplies 4000-4999 303,607.00 266,782.00 9,949.77 13,385.00 253,397.00 95.0% 5) Services and Other Operating Expenditures 5000-5999 1,064,225.00 1,381,225.00 240,219.07 893,862.00 487,363.00 35.3% 6) Capital Outlay 6000-6999 162,500.00 202,500.00 48,608.18 74,793.00 127,707.00 63.1% 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 3,077,007.00 3,449,487.00 1,068,579.84 2,282,287.00

  • C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 202,539.00 22,483.00 1,075,288.78 1,189,913.00

  • D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In 8900-8929 0.00 15,492.00 15,491.89 15,492.00 0.00 0.0% b) Transfers Out 7600-7629 300,000.00 315,492.00 15,491.89 315,492.00 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 (300,000.00) (300,000.00) 0.00 (300,000.00)

Page 84 of 147

slide-100
SLIDE 100

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-d (Rev 02/02/2016) Page 2 Printed: 3/9/2017 4:16 PM

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 Column B & D (F)

  • E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4) (97,461.00) (277,517.00) 1,075,288.78 889,913.00

  • F. FUND BALANCE, RESERVES

1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 6,997,884.00 6,449,973.00 6,449,972.95 (0.05) 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 6,997,884.00 6,449,973.00 6,449,972.95 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 6,997,884.00 6,449,973.00 6,449,972.95 2) Ending Balance, June 30 (E + F1e) 6,900,423.00 6,172,456.00 7,339,885.95 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 6,900,423.00 6,172,456.00 7,339,885.95 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 85 of 147

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SLIDE 101

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-d (Rev 02/02/2016) Page 3 Printed: 3/9/2017 4:16 PM

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 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 0.00 230.00 230.00 New TOTAL, OTHER STATE REVENUE 0.00 0.00 0.00 230.00 230.00 New OTHER LOCAL REVENUE Other Local Revenue 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 3,161,946.00 3,161,946.00 1,855,570.38 3,161,946.00 0.00 0.0% Interest 8660 22,600.00 54,573.00 33,207.63 54,573.00 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 95,000.00 255,451.00 255,090.61 255,451.00 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 3,279,546.00 3,471,970.00 2,143,868.62 3,471,970.00 0.00 0.0% TOTAL, REVENUES 3,279,546.00 3,471,970.00 2,143,868.62 3,472,200.00

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SLIDE 102

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-d (Rev 02/02/2016) Page 4 Printed: 3/9/2017 4:16 PM

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 Column B & D (F) CLASSIFIED SALARIES Classified Support Salaries 2200 0.00 45,905.00 64,701.87 77,380.00 (31,475.00)

  • 68.6%

Classified Supervisors' and Administrators' Salaries 2300 666,625.00 666,625.00 312,840.94 516,088.00 150,537.00 22.6% Clerical, Technical and Office Salaries 2400 386,582.00 387,482.00 196,422.61 351,104.00 36,378.00 9.4% Other Classified Salaries 2900 40,404.00 40,404.00 0.00 0.00 40,404.00 100.0% TOTAL, CLASSIFIED SALARIES 1,093,611.00 1,140,416.00 573,965.42 944,572.00 195,844.00 17.2% EMPLOYEE BENEFITS STRS 3101-3102 0.00 0.00 378.11 608.00 (608.00) New PERS 3201-3202 142,717.00 142,782.00 68,428.53 118,418.00 24,364.00 17.1% OASDI/Medicare/Alternative 3301-3302 83,662.00 88,062.00 40,059.75 68,412.00 19,650.00 22.3% Health and Welfare Benefits 3401-3402 190,936.00 190,936.00 68,646.65 137,831.00 53,105.00 27.8% Unemployment Insurance 3501-3502 547.00 567.00 287.07 469.00 98.00 17.3% Workers' Compensation 3601-3602 32,809.00 33,824.00 17,218.95 28,339.00 5,485.00 16.2% OPEB, Allocated 3701-3702 734.00 734.00 273.91 485.00 249.00 33.9% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 1,659.00 1,659.00 544.43 1,113.00 546.00 32.9% TOTAL, EMPLOYEE BENEFITS 453,064.00 458,564.00 195,837.40 355,675.00 102,889.00 22.4% 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 291,107.00 254,282.00 5,242.30 8,678.00 245,604.00 96.6% Noncapitalized Equipment 4400 12,500.00 12,500.00 4,707.47 4,707.00 7,793.00 62.3% TOTAL, BOOKS AND SUPPLIES 303,607.00 266,782.00 9,949.77 13,385.00 253,397.00 95.0% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 60,000.00 60,000.00 0.00 26.00 59,974.00 100.0% Travel and Conferences 5200 12,000.00 12,000.00 1,925.54 2,010.00 9,990.00 83.3% 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 275,500.00 275,500.00 105,377.35 244,638.00 30,862.00 11.2% Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 1,650.00 1,650.00 41,384.19 41,384.00 (39,734.00)

  • 2408.1%

Professional/Consulting Services and Operating Expenditures 5800 714,300.00 1,031,300.00 91,462.12 605,734.00 425,566.00 41.3% Communications 5900 775.00 775.00 69.87 70.00 705.00 91.0% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 1,064,225.00 1,381,225.00 240,219.07 893,862.00 487,363.00 35.3%

Page 87 of 147

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SLIDE 103

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-d (Rev 02/02/2016) Page 5 Printed: 3/9/2017 4:16 PM

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 Column B & D (F) CAPITAL OUTLAY Land 6100 10,000.00 10,000.00 0.00 0.00 10,000.00 100.0% Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0% Buildings and Improvements of Buildings 6200 102,500.00 142,500.00 48,608.18 74,793.00 67,707.00 47.5% Books and Media for New School Libraries

  • r Major Expansion of School Libraries

6300 0.00 0.00 0.00 0.00 0.00 0.0% Equipment 6400 50,000.00 50,000.00 0.00 0.00 50,000.00 100.0% Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 162,500.00 202,500.00 48,608.18 74,793.00 127,707.00 63.1% 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 3,077,007.00 3,449,487.00 1,068,579.84 2,282,287.00

Page 88 of 147

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SLIDE 104

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-d (Rev 02/02/2016) Page 6 Printed: 3/9/2017 4:16 PM

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 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 15,492.00 15,491.89 15,492.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 15,492.00 15,491.89 15,492.00 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 300,000.00 315,492.00 15,491.89 315,492.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 300,000.00 315,492.00 15,491.89 315,492.00 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) (300,000.00) (300,000.00) 0.00 (300,000.00)

Page 89 of 147

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SLIDE 105

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 - 2016.2.0 File: fundi-d (Rev 04/18/2012) Page 1 Printed: 3/9/2017 4:16 PM

2016/17 Resource Description Projected Year Totals 7690 STRS On-Behalf Pension Contributions 0.00 Total, Restricted Balance 0.00

Page 90 of 147

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SLIDE 106

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-d (Rev 02/02/2016) Page 1 Printed: 3/9/2017 4:16 PM

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 Column B & D (F)

  • A. REVENUES

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 1,300,000.00 1,300,000.00 0.00 1,300,000.00 0.00 0.0% 4) Other Local Revenue 8600-8799 187,605,000.00 187,605,000.00 0.00 187,605,000.00 0.00 0.0% 5) TOTAL, REVENUES 188,905,000.00 188,905,000.00 0.00 188,905,000.00

  • B. EXPENDITURES

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 240,591,907.00 240,591,907.00 8,596,950.00 240,591,907.00 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 240,591,907.00 240,591,907.00 8,596,950.00 240,591,907.00

  • C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (51,686,907.00) (51,686,907.00) (8,596,950.00) (51,686,907.00)

  • D. OTHER FINANCING SOURCES/USES

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 880,000.00 880,000.00 835,763.22 880,000.00 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 880,000.00 880,000.00 835,763.22 880,000.00

Page 91 of 147

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SLIDE 107

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-d (Rev 02/02/2016) Page 2 Printed: 3/9/2017 4:16 PM

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 Column B & D (F)

  • E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4) (50,806,907.00) (50,806,907.00) (7,761,186.78) (50,806,907.00)

  • F. FUND BALANCE, RESERVES

1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 330,577,145.00 334,175,211.00 334,175,211.00 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) 330,577,145.00 334,175,211.00 334,175,211.00 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 330,577,145.00 334,175,211.00 334,175,211.00 2) Ending Balance, June 30 (E + F1e) 279,770,238.00 283,368,304.00 283,368,304.00 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 279,770,238.00 283,368,304.00 283,368,304.00 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00

Page 92 of 147

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SLIDE 108

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-d (Rev 02/02/2016) Page 3 Printed: 3/9/2017 4:16 PM

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 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 1,300,000.00 1,300,000.00 0.00 1,300,000.00 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 1,300,000.00 1,300,000.00 0.00 1,300,000.00 0.00 0.0% OTHER LOCAL REVENUE County and District Taxes Voted Indebtedness Levies Secured Roll 8611 180,000,000.00 180,000,000.00 0.00 180,000,000.00 0.00 0.0% Unsecured Roll 8612 4,200,000.00 4,200,000.00 0.00 4,200,000.00 0.00 0.0% Prior Years' Taxes 8613 1,300,000.00 1,300,000.00 0.00 1,300,000.00 0.00 0.0% Supplemental Taxes 8614 1,700,000.00 1,700,000.00 0.00 1,700,000.00 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 400,000.00 400,000.00 0.00 400,000.00 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 5,000.00 5,000.00 0.00 5,000.00 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 187,605,000.00 187,605,000.00 0.00 187,605,000.00 0.00 0.0% TOTAL, REVENUES 188,905,000.00 188,905,000.00 0.00 188,905,000.00 OTHER OUTGO (excluding Transfers of Indirect Costs) Debt Service Bond Redemptions 7433 133,428,534.00 133,428,534.00 0.00 133,428,534.00 0.00 0.0% Bond Interest and Other Service Charges 7434 107,163,373.00 107,163,373.00 8,596,950.00 107,163,373.00 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) 240,591,907.00 240,591,907.00 8,596,950.00 240,591,907.00 0.00 0.0% TOTAL, EXPENDITURES 240,591,907.00 240,591,907.00 8,596,950.00 240,591,907.00

Page 93 of 147

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SLIDE 109

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-d (Rev 02/02/2016) Page 4 Printed: 3/9/2017 4:16 PM

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 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 880,000.00 880,000.00 835,763.22 880,000.00 0.00 0.0% (c) TOTAL, SOURCES 880,000.00 880,000.00 835,763.22 880,000.00 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) 880,000.00 880,000.00 835,763.22 880,000.00

Page 94 of 147

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SLIDE 110

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 - 2016.2.0 File: fundi-d (Rev 04/18/2012) Page 1 Printed: 3/9/2017 4:16 PM

2016/17 Resource Description Projected Year Totals Total, Restricted Balance 0.00

Page 95 of 147

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SLIDE 111

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-e (Rev 03/09/2016) Page 1 Printed: 3/9/2017 4:17 PM

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 Column B & D (F)

  • A. REVENUES

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 39,857,210.00 41,272,857.06 22,944,229.61 41,274,838.06 1,981.00 0.0% 5) TOTAL, REVENUES 39,857,210.00 41,272,857.06 22,944,229.61 41,274,838.06

  • B. EXPENSES

1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 1,154,357.00 1,154,357.00 413,496.46 730,008.00 424,349.00 36.8% 3) Employee Benefits 3000-3999 531,435.00 531,435.00 165,729.80 318,196.00 213,239.00 40.1% 4) Books and Supplies 4000-4999 467,630.00 1,353,527.00 1,833.50 1,956.00 1,351,571.00 99.9% 5) Services and Other Operating Expenses 5000-5999 37,421,458.00 38,931,738.00 22,579,684.77 37,001,565.00 1,930,173.00 5.0% 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 39,574,880.00 41,971,057.00 23,160,744.53 38,051,725.00

  • C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 282,330.00 (698,199.94) (216,514.92) 3,223,113.06

  • D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In 8900-8929 6,670,000.00 7,670,000.00 7,670,000.00 7,670,000.00 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 6,670,000.00 7,670,000.00 7,670,000.00 7,670,000.00

Page 96 of 147

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SLIDE 112

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-e (Rev 03/09/2016) Page 2 Printed: 3/9/2017 4:17 PM

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 Column B & D (F)

  • E. NET INCREASE (DECREASE) IN

NET POSITION (C + D4) 6,952,330.00 6,971,800.06 7,453,485.08 10,893,113.06

  • F. NET POSITION

1) Beginning Net Position a) As of July 1 - Unaudited 9791 89,712,721.00 24,269,153.09 24,269,153.09 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) 89,712,721.00 24,269,153.09 24,269,153.09 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Net Position (F1c + F1d) 89,712,721.00 24,269,153.09 24,269,153.09 2) Ending Net Position, June 30 (E + F1e) 96,665,051.00 31,240,953.15 35,162,266.15 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 96,665,051.00 31,240,953.15 35,162,266.15

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SLIDE 113

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-e (Rev 03/09/2016) Page 3 Printed: 3/9/2017 4:17 PM

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 Column B & D (F) OTHER STATE REVENUE STRS On-Behalf Pension Contributions 7690 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 Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Interest 8660 318,360.00 717,874.00 414,418.32 717,874.00 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 37,006,430.00 37,736,027.00 20,695,316.05 37,736,027.00 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 300.00 278,236.06 278,236.06 280,217.06 1,981.00 0.7% All Other Transfers In from All Others 8799 2,532,120.00 2,540,720.00 1,556,259.18 2,540,720.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 39,857,210.00 41,272,857.06 22,944,229.61 41,274,838.06 1,981.00 0.0% TOTAL, REVENUES 39,857,210.00 41,272,857.06 22,944,229.61 41,274,838.06

Page 98 of 147

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SLIDE 114

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-e (Rev 03/09/2016) Page 4 Printed: 3/9/2017 4:17 PM

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 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 212,498.00 212,498.00 103,778.07 176,937.00 35,561.00 16.7% Clerical, Technical and Office Salaries 2400 941,859.00 941,859.00 309,718.39 553,071.00 388,788.00 41.3% Other Classified Salaries 2900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CLASSIFIED SALARIES 1,154,357.00 1,154,357.00 413,496.46 730,008.00 424,349.00 36.8% EMPLOYEE BENEFITS STRS 3101-3102 0.00 0.00 3,251.30 5,232.00 (5,232.00) New PERS 3201-3202 150,642.00 150,642.00 57,624.68 101,580.00 49,062.00 32.6% OASDI/Medicare/Alternative 3301-3302 88,310.00 88,310.00 31,217.77 55,432.00 32,878.00 37.2% Health and Welfare Benefits 3401-3402 254,347.00 254,347.00 60,218.45 132,106.00 122,241.00 48.1% Unemployment Insurance 3501-3502 579.00 579.00 212.23 371.00 208.00 35.9% Workers' Compensation 3601-3602 34,631.00 34,631.00 12,404.89 21,901.00 12,730.00 36.8% OPEB, Allocated 3701-3702 1,092.00 1,092.00 354.27 624.00 468.00 42.9% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 1,834.00 1,834.00 446.21 950.00 884.00 48.2% TOTAL, EMPLOYEE BENEFITS 531,435.00 531,435.00 165,729.80 318,196.00 213,239.00 40.1% 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 456,630.00 1,342,527.00 943.58 1,066.00 1,341,461.00 99.9% Noncapitalized Equipment 4400 11,000.00 11,000.00 889.92 890.00 10,110.00 91.9% TOTAL, BOOKS AND SUPPLIES 467,630.00 1,353,527.00 1,833.50 1,956.00 1,351,571.00 99.9% SERVICES AND OTHER OPERATING EXPENSES Subagreements for Services 5100 350,000.00 350,000.00 102,311.18 184,434.00 165,566.00 47.3% Travel and Conferences 5200 421.00 421.00 151.20 204.00 217.00 51.5% Dues and Memberships 5300 355.00 355.00 430.00 430.00 (75.00)

  • 21.1%

Insurance 5400-5450 36,236,205.00 37,746,485.00 21,928,729.97 35,965,913.00 1,780,572.00 4.7% Operations and Housekeeping Services 5500 15,000.00 15,000.00 0.00 2,271.00 12,729.00 84.9% 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 5,100.00 5,100.00 0.00 0.00 5,100.00 100.0% Professional/Consulting Services and Operating Expenditures 5800 811,000.00 811,000.00 545,923.53 846,140.00 (35,140.00)

  • 4.3%

Communications 5900 3,377.00 3,377.00 2,138.89 2,173.00 1,204.00 35.7% TOTAL, SERVICES AND OTHER OPERATING EXPENSES 37,421,458.00 38,931,738.00 22,579,684.77 37,001,565.00 1,930,173.00 5.0%

Page 99 of 147

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SLIDE 115

San Diego Unified San Diego County 2016-17 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 - 2016.2.0 File: fundi-e (Rev 03/09/2016) Page 5 Printed: 3/9/2017 4:17 PM

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 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 39,574,880.00 41,971,057.00 23,160,744.53 38,051,725.00 INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized Interfund Transfers In 8919 6,670,000.00 7,670,000.00 7,670,000.00 7,670,000.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 6,670,000.00 7,670,000.00 7,670,000.00 7,670,000.00 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% (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) 6,670,000.00 7,670,000.00 7,670,000.00 7,670,000.00

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SLIDE 116

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 - 2016.2.0 File: fundi-e (Rev 04/19/2012) Page 1 Printed: 3/9/2017 4:17 PM

2016/17 Resource Description Projected Year Totals Total, Restricted Net Position 0.00

Page 101 of 147

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SLIDE 117

FINANCIAL OPERATIONS DIVISION FINANCIAL ACCOUNTING DEPARTMENT GENERAL FUND CASH FLOW ACTUAL/PROJECTED - FY 2016/2017 Actual Actual Actual Actual Actual Actual Actual JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER JANUARY BEGINNING CASH BALANCE $146,825,479.91 $63,363,817.05 $58,926,072.77 $70,471,366.53 $70,036,833.91 $80,056,368.69 $118,645,078.17 RECEIPTS LCFF FUNDING STATE AID $21,900,941.00 $22,791,011.00 $46,464,161.00 $39,421,704.00 $39,421,704.00 $46,378,354.00 $39,421,705.00 LOCAL TAXES $2,371,586.94 $10,448,385.63 $2,880,185.86 $7,287,377.32 $18,024,526.42 $218,751,986.36 $123,021,897.86 LESS: CHRTR SCHL TAX TRFS ($9,416,303.00) ($6,279,604.00) ($12,559,198.00) ($8,372,800.00) ($8,356,597.00) ($8,368,988.00) ($8,368,988.00) STATE SUBVENTIONS $0.00 $0.00 $0.00 $0.00 $0.00 $712,386.14 $1,662,234.24 MISCELLANEOUS $0.00 $0.00 $0.00 $0.00 $0.00 $1,471,287.00 $0.00 TOTAL LCFF FUNDING $14,856,224.94 $26,959,792.63 $36,785,148.86 $38,336,281.32 $49,089,633.42 $258,945,025.50 $155,736,849.10 FEDERAL REVENUES $1,401,433.70 $5,148,619.61 $16,902,384.10 $1,349,760.06 $13,008,583.20 $15,207,239.52 $8,842,527.78 STATE REVENUES $13,654,796.70 $7,892,366.00 $5,617,824.00 $11,453,568.61 $25,776,619.14 $5,760,114.00 $28,899,140.02 LOCAL REVENUES $2,521,735.94 $4,626,483.24 $1,558,693.57 $2,085,988.43 $1,672,610.36 $2,103,180.10 $17,402,311.49 PROPERTY SALES $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 LOANS & NOTES $0.00 $40,000,000.00 $50,000,000.00 $60,000,000.00 $35,000,000.00 $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 $32,434,191.28 $84,627,261.48 $110,864,050.53 $113,225,598.42 $124,547,446.12 $292,015,559.12 $210,880,828.39 DISBURSEMENTS PAYROLL $71,753,668.92 $57,148,962.01 $71,002,741.28 $78,240,481.34 $76,516,764.10 $92,313,895.58 $64,704,962.81 PAYROLL BENEFITS $32,572,249.28 $25,382,534.41 $26,582,779.14 $33,757,351.55 $28,417,707.74 $31,315,162.50 $31,362,045.50 COMMERCIAL WARRANTS $11,634,220.68 $15,921,247.34 $13,100,795.93 $10,050,232.44 $14,012,715.33 $15,935,140.28 $8,138,712.71 REIMBURSEMENTS TO/FROM OTHERS ($64,284.74) ($9,387,738.00) ($11,367,559.58) ($8,387,934.29) ($4,419,275.83) ($3,137,348.72) ($23,901,987.90) LOANS & NOTES $0.00 $0.00 $0.00 $0.00 $0.00 $117,000,000.00 $0.00 LOANS FROM OTHER FUNDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL DISBURSEMENTS $115,895,854.14 $89,065,005.76 $99,318,756.77 $113,660,131.04 $114,527,911.34 $253,426,849.64 $80,303,733.12 ENDING CASH BALANCE $63,363,817.05 $58,926,072.77 $70,471,366.53 $70,036,833.91 $80,056,368.69 $118,645,078.17 $249,222,173.44

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SLIDE 118

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 2016/2017 Projected Projected Projected Projected Projected FEBRUARY MARCH APRIL MAY JUNE TOTAL $249,222,173.44 $188,030,915.58 $143,500,284.99 $141,333,666.37 $131,842,797.28 $146,825,479.91 $30,895,226.00 $27,705,549.00 $30,895,226.00 $30,895,225.00 $26,272,206.02 $402,463,012.02 $23,247,279.02 $21,556,342.00 $152,485,811.00 $69,137,590.23 $14,062,807.63 $663,275,776.27 ($8,963,430.00) ($15,686,003.00) ($7,843,001.00) ($7,843,001.00) ($7,843,001.00) ($109,900,914.00) $0.00 $0.00 $0.00 $693,421.50 $1,692,364.12 $4,760,406.00 $0.00 $0.00 $0.00 $500,000.00 $1,587,402.00 $3,558,689.00 $45,179,075.02 $33,575,888.00 $175,538,036.00 $93,383,235.73 $35,771,778.77 $964,156,969.29 $2,830,965.91 $20,976,372.12 $556,712.20 $507,033.85 $17,591,702.87 $104,323,334.92 $5,576,568.00 $13,718,966.00 $13,933,421.00 $5,576,568.00 $8,860,627.14 $146,720,578.61 $2,659,099.33 $2,002,707.33 $2,190,207.33 $2,334,041.33 $2,207,707.37 $43,364,765.82 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $195,000,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $56,245,708.26 $70,273,933.45 $192,218,376.53 $101,800,878.91 $64,431,816.15 $1,453,565,648.64 $75,504,969.01 $76,844,587.04 $75,062,367.15 $75,896,709.00 $79,655,165.00 $894,645,273.24 $31,239,507.00 $31,451,103.00 $31,164,231.00 $31,291,355.00 $31,862,794.00 $366,398,820.12 $14,596,137.00 $15,508,874.00 $12,040,064.00 $12,753,684.00 $14,654,255.00 $158,346,078.71 ($3,903,646.89) ($9,000,000.00) ($5,500,000.00) ($8,650,000.00) ($8,500,000.00) ($96,219,775.95) $0.00 $0.00 $81,618,333.00 $0.00 $0.00 $198,618,333.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $117,436,966.12 $114,804,564.04 $194,384,995.15 $111,291,748.00 $117,672,214.00 $1,521,788,729.12 $188,030,915.58 $143,500,284.99 $141,333,666.37 $131,842,797.28 $78,602,399.43 $78,602,399.43

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SLIDE 119

FINANCIAL OPERATIONS DIVISION FINANCIAL ACCOUNTING DEPARTMENT GENERAL FUND CASH FLOW PROJECTED - FY 2017/2018 Projected Projected Projected Projected Projected Projected Projected JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER JANUARY BEGINNING CASH BALANCE $78,602,399.43 $7,878,370.20 $7,447,445.63 $11,502,025.41 $15,931,900.92 $13,934,355.74 $66,566,808.14 RECEIPTS LCFF FUNDING STATE AID $28,174,484.50 $19,549,231.50 $40,166,836.70 $35,188,616.70 $35,188,616.70 $40,166,836.70 $35,188,616.70 LOCAL TAXES $2,416,205.19 $10,761,837.20 $2,966,591.44 $7,505,998.63 $18,565,262.22 $217,507,429.60 $103,703,784.69 LESS: CHRTR SCHL TAX TRFS ($7,843,001.00) ($7,287,622.44) ($14,575,244.88) ($9,716,829.92) ($9,716,829.92) ($9,716,829.92) ($9,716,829.92) STATE SUBVENTIONS $0.00 $0.00 $0.00 $0.00 $0.00 $760,767.12 $1,775,124.15 MISCELLANEOUS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $1,000,000.00 TOTAL LCFF FUNDING $22,747,688.69 $23,023,446.26 $28,558,183.26 $32,977,785.41 $44,037,049.00 $248,718,203.50 $131,950,695.62 FEDERAL REVENUES $1,401,433.70 $4,711,769.49 $16,902,384.10 $703,700.94 $92,917.00 $15,672,629.48 $6,973,032.20 STATE REVENUES $9,491,991.15 $4,932,865.15 $8,820,333.27 $10,956,221.27 $23,087,120.27 $5,781,761.27 $14,591,115.04 LOCAL REVENUES $2,421,735.94 $4,626,483.24 $1,558,693.57 $2,119,263.10 $1,650,552.33 $2,152,707.33 $17,154,874.00 PROPERTY SALES/LEASES $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 LOANS & NOTES $0.00 $50,000,000.00 $50,000,000.00 $60,000,000.00 $35,000,000.00 $0.00 $0.00 LOANS FROM OTHER FUNDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL REVENUES $36,062,849.48 $87,294,564.14 $105,839,594.20 $106,756,970.72 $103,867,638.60 $272,325,301.58 $170,669,716.86 DISBURSEMENTS PAYROLL $67,914,585.33 $57,117,387.33 $73,690,609.33 $71,980,427.33 $72,919,899.11 $72,084,525.51 $72,196,616.76 PAYROLL BENEFITS $28,723,117.78 $25,253,425.82 $27,747,381.33 $30,121,162.83 $28,827,451.33 $28,682,710.33 $29,794,390.33 COMMERCIAL WARRANTS $10,678,460.33 $15,207,413.55 $12,179,583.33 $9,078,439.33 $13,067,925.33 $11,961,536.33 $10,098,305.33 REIMBURSEMENTS TO/FROM OTHERS ($529,284.74) ($9,852,738.00) ($11,832,559.58) ($8,852,934.29) ($8,950,092.00) ($10,035,923.00) ($9,598,097.00) LOANS & NOTES $0.00 $0.00 $0.00 $0.00 $0.00 $117,000,000.00 $0.00 LOANS FROM OTHER FUNDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL DISBURSEMENTS $106,786,878.71 $87,725,488.71 $101,785,014.42 $102,327,095.21 $105,865,183.78 $219,692,849.18 $102,491,215.43 ENDING CASH BALANCE $7,878,370.20 $7,447,445.63 $11,502,025.41 $15,931,900.92 $13,934,355.74 $66,566,808.14 $134,745,309.56

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SLIDE 120

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/LEASES 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 PROJECTED - FY 2017/2018 Projected Projected Projected Projected Projected FEBRUARY MARCH APRIL MAY JUNE TOTAL $134,745,309.56 $76,398,660.71 $56,906,634.18 $67,802,694.23 $71,377,624.36 $78,602,399.43 $35,119,449.10 $40,097,669.10 $35,119,449.10 $35,119,449.10 $40,766,785.10 $419,846,041.00 $11,132,083.38 $22,203,031.67 $157,060,385.63 $71,211,717.94 $45,166,236.56 $670,200,564.15 ($9,716,829.92) ($17,004,452.36) ($8,502,226.18) ($8,502,226.18) ($8,502,226.18) ($120,801,148.82) $0.00 $0.00 $0.00 $714,224.15 $1,653,102.77 $4,903,218.19 $0.00 $0.00 $0.00 $0.00 $2,558,689.00 $3,558,689.00 $36,534,702.56 $45,296,248.41 $183,677,608.55 $98,543,165.01 $81,642,587.25 $977,707,363.52 $1,092,917.00 $27,476,372.12 $556,712.20 $507,033.85 $18,591,702.87 $94,682,604.95 $5,781,761.27 $12,891,653.65 $11,291,844.12 $5,781,761.27 $10,078,539.27 $123,486,967.00 $2,327,707.33 $2,002,707.33 $2,190,207.33 $2,367,374.00 $2,207,707.37 $42,780,012.86 $0.00 $0.00 $0.00 $0.00 $6,000,000.00 $6,000,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $195,000,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $45,737,088.16 $87,666,981.51 $197,716,372.20 $107,199,334.13 $118,520,536.76 $1,439,656,948.33 $72,792,202.34 $74,156,871.37 $72,340,688.48 $73,190,080.33 $77,016,188.33 $857,400,081.59 $29,872,024.33 $30,087,429.33 $29,795,393.33 $29,924,806.33 $30,506,538.33 $349,335,831.44 $11,826,969.33 $12,739,707.33 $9,270,897.33 $9,984,517.33 $11,885,088.33 $137,978,843.22 ($10,407,459.00) ($9,825,000.00) ($6,205,000.00) ($9,475,000.00) ($9,325,000.00) ($104,889,087.61) $0.00 $0.00 $81,618,333.00 $0.00 $0.00 $198,618,333.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $104,083,737.01 $107,159,008.04 $186,820,312.15 $103,624,404.00 $110,082,815.00 $1,438,444,001.64 $76,398,660.71 $56,906,634.18 $67,802,694.23 $71,377,624.36 $79,815,346.12 $79,815,346.12

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SLIDE 121

San Diego Unified San Diego County 2016-17 Second Interim General Fund Multiyear Projections Unrestricted 37 68338 0000000 Form MYPI California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: mypi (Rev 03/30/2015) Page 1 Printed: 3/9/2017 4:20 PM Description Object Codes Projected Year Totals (Form 01I) (A) % Change (Cols. C-A/A) (B) 2017-18 Projection (C) % Change (Cols. E-C/C) (D) 2018-19 Projection (E) (Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)

  • A. REVENUES AND OTHER FINANCING SOURCES
  • 1. LCFF/Revenue Limit Sources

8010-8099 966,588,771.00

  • 0.15%

965,100,445.00 1.67% 981,228,884.00

  • 2. Federal Revenues

8100-8299 11,347,931.00

  • 2.05%

11,115,000.00 0.00% 11,115,000.00

  • 3. Other State Revenues

8300-8599 19,154,254.00 23.23% 23,603,277.00

  • 22.66%

18,254,001.00

  • 4. Other Local Revenues

8600-8799 19,199,822.00

  • 10.43%

17,197,635.00

  • 5.90%

16,183,635.00

  • 5. Other Financing Sources
  • a. Transfers In

8900-8929 15,027,605.00 0.00% 15,027,605.00 0.00% 15,027,605.00

  • b. Other Sources

8930-8979 0.00 0.00% 0.00 0.00%

  • c. Contributions

8980-8999 (241,192,501.00) 1.88% (245,723,022.00) 5.99% (260,450,422.00)

  • 6. Total (Sum lines A1 thru A5c)

790,125,882.00

  • 0.48%

786,320,940.00

  • 0.63%

781,358,703.00

  • B. EXPENDITURES AND OTHER FINANCING USES
  • 1. Certificated Salaries
  • a. Base Salaries

459,176,422.40 469,183,834.40

  • b. Step & Column Adjustment

8,649,896.00 9,149,085.00

  • c. Cost-of-Living Adjustment

1,357,516.00 2,963,101.00

  • d. Other Adjustments
  • e. Total Certificated Salaries (Sum lines B1a thru B1d)

1000-1999 459,176,422.40 2.18% 469,183,834.40 2.58% 481,296,020.40

  • 2. Classified Salaries
  • a. Base Salaries

131,122,778.00 133,225,759.00

  • b. Step & Column Adjustment

1,431,375.00 1,505,451.00

  • c. Cost-of-Living Adjustment

671,606.00 3,456,760.00

  • d. Other Adjustments
  • e. Total Classified Salaries (Sum lines B2a thru B2d)

2000-2999 131,122,778.00 1.60% 133,225,759.00 3.72% 138,187,970.00

  • 3. Employee Benefits

3000-3999 236,481,230.60 9.71% 259,455,149.00 10.02% 285,452,333.00

  • 4. Books and Supplies

4000-4999 17,189,198.06 11.46% 19,158,660.00

  • 5.03%

18,195,704.00

  • 5. Services and Other Operating Expenditures

5000-5999 29,456,764.80

  • 13.16%

25,579,140.00 8.66% 27,793,658.00

  • 6. Capital Outlay

6000-6999 614,035.00 0.00% 614,035.00 0.00% 614,035.00

  • 7. Other Outgo (excluding Transfers of Indirect Costs)

7100-7299, 7400-7499 8,459.00

  • 100.00%

0.00 0.00% 0.00

  • 8. Other Outgo - Transfers of Indirect Costs

7300-7399 (5,651,542.98) 5.57% (5,966,350.00) 0.00% (5,966,350.00)

  • 9. Other Financing Uses
  • a. Transfers Out

7600-7629 13,029,942.00

  • 2.08%

12,758,333.00 0.00% 12,758,333.00

  • b. Other Uses

7630-7699 0.00 0.00% 0.00%

  • 10. Other Adjustments (Explain in Section F below)

(124,400,000.00) (176,900,000.00)

  • 11. Total (Sum lines B1 thru B10)

881,427,286.88

  • 10.42%

789,608,560.40

  • 1.04%

781,431,703.40

  • C. NET INCREASE (DECREASE) IN FUND BALANCE

(Line A6 minus line B11) (91,301,404.88) (3,287,620.40) (73,000.40)

  • D. FUND BALANCE
  • 1. Net Beginning Fund Balance (Form 01I, line F1e)

123,251,052.99 31,949,648.11 28,662,027.71

  • 2. Ending Fund Balance (Sum lines C and D1)

31,949,648.11 28,662,027.71 28,589,027.31

  • 3. Components of Ending Fund Balance (Form 01I)
  • a. Nonspendable

9710-9719 2,582,028.00 2,582,028.00 2,582,028.00

  • b. Restricted

9740

  • c. Committed
  • 1. Stabilization Arrangements

9750 0.00

  • 2. Other Commitments

9760 0.00

  • d. Assigned

9780 1,571,620.00 0.00 0.00

  • e. Unassigned/Unappropriated
  • 1. Reserve for Economic Uncertainties

9789 27,796,000.00 26,080,000.00 26,007,000.00

  • 2. Unassigned/Unappropriated

9790 0.11 (0.29) (0.69)

  • f. Total Components of Ending Fund Balance

(Line D3f must agree with line D2) 31,949,648.11 28,662,027.71 28,589,027.31

Page 106 of 147

slide-122
SLIDE 122

San Diego Unified San Diego County 2016-17 Second Interim General Fund Multiyear Projections Unrestricted 37 68338 0000000 Form MYPI California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: mypi (Rev 03/30/2015) Page 2 Printed: 3/9/2017 4:20 PM Description Object Codes Projected Year Totals (Form 01I) (A) % Change (Cols. C-A/A) (B) 2017-18 Projection (C) % Change (Cols. E-C/C) (D) 2018-19 Projection (E)

  • E. AVAILABLE RESERVES
  • 1. General Fund
  • a. Stabilization Arrangements

9750 0.00 0.00 0.00

  • b. Reserve for Economic Uncertainties

9789 27,796,000.00 26,080,000.00 26,007,000.00

  • c. Unassigned/Unappropriated

9790 0.11 (0.29) (0.69) (Enter other reserve projections in Columns C and E for subsequent years 1 and 2; current year - Column A - is extracted)

  • 2. Special Reserve Fund - Noncapital Outlay (Fund 17)
  • a. Stabilization Arrangements

9750 0.00

  • b. Reserve for Economic Uncertainties

9789 0.00

  • c. Unassigned/Unappropriated

9790 0.00

  • 3. Total Available Reserves (Sum lines E1a thru E2c)

27,796,000.11 26,079,999.71 26,006,999.31

  • F. ASSUMPTIONS

Please provide below or on a separate attachment, the assumptions used to determine the projections for the first and second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments projected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide. B1d & B2d: The certificated / classified amounts and adjustments entered reflect our District Multi-Year Projection model, and sum to our total salary projections. B10 - Expenditure adjustments reflect Board-Approved Reduction actions: 2017-18: ($124,400,000) 2018-19: ($176,900,000). See SACS Report and PowerPoint for discussion of Board solutions. B1d & B2d: The certificated / classified amounts and adjustments entered reflect our District Multi-Year Projection model, and sum to our total salary projections. B10 - Expenditure adjustments reflect Board-Approved Reduction actions: 2017-18: ($124,400,000) 2018-19: ($176,900,000). See SACS Report and PowerPoint for discussion of Board solutions.

Page 107 of 147

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SLIDE 123

San Diego Unified San Diego County 2016-17 Second Interim General Fund Multiyear Projections Restricted 37 68338 0000000 Form MYPI California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: mypi (Rev 03/30/2015) Page 1 Printed: 3/9/2017 4:20 PM Description Object Codes Projected Year Totals (Form 01I) (A) % Change (Cols. C-A/A) (B) 2017-18 Projection (C) % Change (Cols. E-C/C) (D) 2018-19 Projection (E) (Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)

  • A. REVENUES AND OTHER FINANCING SOURCES
  • 1. LCFF/Revenue Limit Sources

8010-8099 4,058,689.00

  • 12.32%

3,558,689.00 0.00% 3,558,689.00

  • 2. Federal Revenues

8100-8299 95,828,654.20 1.41% 97,178,917.00

  • 7.22%

90,162,917.00

  • 3. Other State Revenues

8300-8599 151,087,016.89

  • 3.02%

146,530,709.00 2.79% 150,621,892.00

  • 4. Other Local Revenues

8600-8799 13,666,857.87

  • 22.88%

10,540,506.00 0.39% 10,581,954.00

  • 5. Other Financing Sources
  • a. Transfers In

8900-8929 0.00 0.00% 0.00 0.00% 0.00

  • b. Other Sources

8930-8979 0.00 0.00% 0.00 0.00% 0.00

  • c. Contributions

8980-8999 241,192,501.00 1.88% 245,723,022.00 5.99% 260,450,422.00

  • 6. Total (Sum lines A1 thru A5c)

505,833,718.96

  • 0.46%

503,531,843.00 2.35% 515,375,874.00

  • B. EXPENDITURES AND OTHER FINANCING USES
  • 1. Certificated Salaries
  • a. Base Salaries

141,821,271.26 145,698,309.26

  • b. Step & Column Adjustment

2,671,608.00 2,841,117.00

  • c. Cost-of-Living Adjustment

1,205,430.00 (876,688.00)

  • d. Other Adjustments
  • e. Total Certificated Salaries (Sum lines B1a thru B1d)

1000-1999 141,821,271.26 2.73% 145,698,309.26 1.35% 147,662,738.26

  • 2. Classified Salaries
  • a. Base Salaries

98,298,532.28 92,997,831.28

  • b. Step & Column Adjustment

1,073,056.00 1,050,875.00

  • c. Cost-of-Living Adjustment

(6,373,757.00) (502,793.00)

  • d. Other Adjustments
  • e. Total Classified Salaries (Sum lines B2a thru B2d)

2000-2999 98,298,532.28

  • 5.39%

92,997,831.28 0.59% 93,545,913.28

  • 3. Employee Benefits

3000-3999 155,832,530.52 2.63% 159,926,642.00 0.50% 160,729,045.00

  • 4. Books and Supplies

4000-4999 28,328,354.98 1.86% 28,854,791.00 0.17% 28,903,263.00

  • 5. Services and Other Operating Expenditures

5000-5999 68,972,285.68 3.81% 71,599,262.00 1.55% 72,705,479.00

  • 6. Capital Outlay

6000-6999 9,787,455.00 0.20% 9,807,455.00 0.01% 9,807,953.00

  • 7. Other Outgo (excluding Transfers of Indirect Costs)

7100-7299, 7400-7499 1,250,000.00

  • 1.85%

1,226,868.00 5.07% 1,289,066.00

  • 8. Other Outgo - Transfers of Indirect Costs

7300-7399 4,047,384.98 4.77% 4,240,639.00 0.00% 4,240,639.00

  • 9. Other Financing Uses
  • a. Transfers Out

7600-7629 0.00 0.00% 0.00%

  • b. Other Uses

7630-7699 0.00 0.00% 0.00%

  • 10. Other Adjustments (Explain in Section F below)

1.06 0.46

  • 11. Total (Sum lines B1 thru B10)

508,337,814.70 1.18% 514,351,798.60 0.88% 518,884,097.00

  • C. NET INCREASE (DECREASE) IN FUND BALANCE

(Line A6 minus line B11) (2,504,095.74) (10,819,955.60) (3,508,223.00)

  • D. FUND BALANCE
  • 1. Net Beginning Fund Balance (Form 01I, line F1e)

38,582,486.34 36,078,390.60 25,258,435.00

  • 2. Ending Fund Balance (Sum lines C and D1)

36,078,390.60 25,258,435.00 21,750,212.00

  • 3. Components of Ending Fund Balance (Form 01I)
  • a. Nonspendable

9710-9719 0.00

  • b. Restricted

9740 36,078,391.83 25,258,435.00 21,750,212.00

  • c. Committed
  • 1. Stabilization Arrangements

9750

  • 2. Other Commitments

9760

  • d. Assigned

9780

  • e. Unassigned/Unappropriated
  • 1. Reserve for Economic Uncertainties

9789

  • 2. Unassigned/Unappropriated

9790 (1.23) 0.00 0.00

  • f. Total Components of Ending Fund Balance

(Line D3f must agree with line D2) 36,078,390.60 25,258,435.00 21,750,212.00

Page 108 of 147

slide-124
SLIDE 124

San Diego Unified San Diego County 2016-17 Second Interim General Fund Multiyear Projections Restricted 37 68338 0000000 Form MYPI California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: mypi (Rev 03/30/2015) Page 2 Printed: 3/9/2017 4:20 PM Description Object Codes Projected Year Totals (Form 01I) (A) % Change (Cols. C-A/A) (B) 2017-18 Projection (C) % Change (Cols. E-C/C) (D) 2018-19 Projection (E)

  • E. AVAILABLE RESERVES
  • 1. General Fund
  • a. Stabilization Arrangements

9750

  • b. Reserve for Economic Uncertainties

9789

  • c. Unassigned/Unappropriated Amount

9790 (Enter current year reserve projections in Column A, and other reserve projections in Columns C and E for subsequent years 1 and 2)

  • 2. Special Reserve Fund - Noncapital Outlay (Fund 17)
  • a. Stabilization Arrangements

9750

  • b. Reserve for Economic Uncertainties

9789

  • c. Unassigned/Unappropriated

9790

  • 3. Total Available Reserves (Sum lines E1a thru E2c)
  • F. ASSUMPTIONS

Please provide below or on a separate attachment, the assumptions used to determine the projections for the first and second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments projected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide. B1d & B2d: The certificated / classified amounts and adjustments entered reflect our District Multi-Year Projection model, and sum to our total salary projections. B10 : Small adjustments required for Restricted to adjust for system rounding: 2017-18: $1.06 2018-19: $0.46. B1d & B2d: The certificated / classified amounts and adjustments entered reflect our District Multi-Year Projection model, and sum to our total salary projections. B10 : Small adjustments required for Restricted to adjust for system rounding: 2017-18: $1.06 2018-19: $0.46.

Page 109 of 147

slide-125
SLIDE 125

San Diego Unified San Diego County 2016-17 Second Interim General Fund Multiyear Projections Unrestricted/Restricted 37 68338 0000000 Form MYPI California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: mypi (Rev 03/09/2016) Page 1 Printed: 3/9/2017 4:20 PM Description Object Codes Projected Year Totals (Form 01I) (A) % Change (Cols. C-A/A) (B) 2017-18 Projection (C) % Change (Cols. E-C/C) (D) 2018-19 Projection (E) (Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)

  • A. REVENUES AND OTHER FINANCING SOURCES
  • 1. LCFF/Revenue Limit Sources

8010-8099 970,647,460.00

  • 0.20%

968,659,134.00 1.67% 984,787,573.00

  • 2. Federal Revenues

8100-8299 107,176,585.20 1.04% 108,293,917.00

  • 6.48%

101,277,917.00

  • 3. Other State Revenues

8300-8599 170,241,270.89

  • 0.06%

170,133,986.00

  • 0.74%

168,875,893.00

  • 4. Other Local Revenues

8600-8799 32,866,679.87

  • 15.60%

27,738,141.00

  • 3.51%

26,765,589.00

  • 5. Other Financing Sources
  • a. Transfers In

8900-8929 15,027,605.00 0.00% 15,027,605.00 0.00% 15,027,605.00

  • b. Other Sources

8930-8979 0.00 0.00% 0.00 0.00% 0.00

  • c. Contributions

8980-8999 0.00 0.00% 0.00 0.00% 0.00

  • 6. Total (Sum lines A1 thru A5c)

1,295,959,600.96

  • 0.47%

1,289,852,783.00 0.53% 1,296,734,577.00

  • B. EXPENDITURES AND OTHER FINANCING USES
  • 1. Certificated Salaries
  • a. Base Salaries

600,997,693.66 614,882,143.66

  • b. Step & Column Adjustment

11,321,504.00 11,990,202.00

  • c. Cost-of-Living Adjustment

2,562,946.00 2,086,413.00

  • d. Other Adjustments

0.00 0.00

  • e. Total Certificated Salaries (Sum lines B1a thru B1d)

1000-1999 600,997,693.66 2.31% 614,882,143.66 2.29% 628,958,758.66

  • 2. Classified Salaries
  • a. Base Salaries

229,421,310.28 226,223,590.28

  • b. Step & Column Adjustment

2,504,431.00 2,556,326.00

  • c. Cost-of-Living Adjustment

(5,702,151.00) 2,953,967.00

  • d. Other Adjustments

0.00 0.00

  • e. Total Classified Salaries (Sum lines B2a thru B2d)

2000-2999 229,421,310.28

  • 1.39%

226,223,590.28 2.44% 231,733,883.28

  • 3. Employee Benefits

3000-3999 392,313,761.12 6.90% 419,381,791.00 6.39% 446,181,378.00

  • 4. Books and Supplies

4000-4999 45,517,553.04 5.48% 48,013,451.00

  • 1.90%

47,098,967.00

  • 5. Services and Other Operating Expenditures

5000-5999 98,429,050.48

  • 1.27%

97,178,402.00 3.42% 100,499,137.00

  • 6. Capital Outlay

6000-6999 10,401,490.00 0.19% 10,421,490.00 0.00% 10,421,988.00

  • 7. Other Outgo (excluding Transfers of Indirect Costs)

7100-7299, 7400-7499 1,258,459.00

  • 2.51%

1,226,868.00 5.07% 1,289,066.00

  • 8. Other Outgo - Transfers of Indirect Costs

7300-7399 (1,604,158.00) 7.58% (1,725,711.00) 0.00% (1,725,711.00)

  • 9. Other Financing Uses
  • a. Transfers Out

7600-7629 13,029,942.00

  • 2.08%

12,758,333.00 0.00% 12,758,333.00

  • b. Other Uses

7630-7699 0.00 0.00% 0.00 0.00% 0.00

  • 10. Other Adjustments

(124,399,998.94) (176,899,999.54)

  • 11. Total (Sum lines B1 thru B10)

1,389,765,101.58

  • 6.17%

1,303,960,359.00

  • 0.28%

1,300,315,800.40

  • C. NET INCREASE (DECREASE) IN FUND BALANCE

(Line A6 minus line B11) (93,805,500.62) (14,107,576.00) (3,581,223.40)

  • D. FUND BALANCE
  • 1. Net Beginning Fund Balance (Form 01I, line F1e)

161,833,539.33 68,028,038.71 53,920,462.71

  • 2. Ending Fund Balance (Sum lines C and D1)

68,028,038.71 53,920,462.71 50,339,239.31

  • 3. Components of Ending Fund Balance (Form 01I)
  • a. Nonspendable

9710-9719 2,582,028.00 2,582,028.00 2,582,028.00

  • b. Restricted

9740 36,078,391.83 25,258,435.00 21,750,212.00

  • c. Committed
  • 1. Stabilization Arrangements

9750 0.00 0.00 0.00

  • 2. Other Commitments

9760 0.00 0.00 0.00

  • d. Assigned

9780 1,571,620.00 0.00 0.00

  • e. Unassigned/Unappropriated
  • 1. Reserve for Economic Uncertainties

9789 27,796,000.00 26,080,000.00 26,007,000.00

  • 2. Unassigned/Unappropriated

9790 (1.12) (0.29) (0.69)

  • f. Total Components of Ending Fund Balance

(Line D3f must agree with line D2) 68,028,038.71 53,920,462.71 50,339,239.31

Page 110 of 147

slide-126
SLIDE 126

San Diego Unified San Diego County 2016-17 Second Interim General Fund Multiyear Projections Unrestricted/Restricted 37 68338 0000000 Form MYPI California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: mypi (Rev 03/09/2016) Page 2 Printed: 3/9/2017 4:20 PM Description Object Codes Projected Year Totals (Form 01I) (A) % Change (Cols. C-A/A) (B) 2017-18 Projection (C) % Change (Cols. E-C/C) (D) 2018-19 Projection (E)

  • E. AVAILABLE RESERVES (Unrestricted except as noted)
  • 1. General Fund
  • a. Stabilization Arrangements

9750 0.00 0.00 0.00

  • b. Reserve for Economic Uncertainties

9789 27,796,000.00 26,080,000.00 26,007,000.00

  • c. Unassigned/Unappropriated

9790 0.11 (0.29) (0.69)

  • d. Negative Restricted Ending Balances

(Negative resources 2000-9999) 979Z (1.23) 0.00 0.00

  • 2. Special Reserve Fund - Noncapital Outlay (Fund 17)
  • a. Stabilization Arrangements

9750 0.00 0.00 0.00

  • b. Reserve for Economic Uncertainties

9789 0.00 0.00 0.00

  • c. Unassigned/Unappropriated

9790 0.00 0.00 0.00

  • 3. Total Available Reserves - by Amount (Sum lines E1 thru E2c)

27,795,998.88 26,079,999.71 26,006,999.31

  • 4. Total Available Reserves - by Percent (Line E3 divided by Line F3c)

2.00% 2.00% 2.00%

  • F. RECOMMENDED RESERVES
  • 1. Special Education Pass-through Exclusions

For districts that serve as the administrative unit (AU) of a special education local plan area (SELPA):

  • a. Do you choose to exclude from the reserve calculation

the pass-through funds distributed to SELPA members? No

  • b. If you are the SELPA AU and are excluding special

education pass-through funds:

  • 1. Enter the name(s) of the SELPA(s):
  • 2. Special education pass-through funds

(Column A: Fund 10, resources 3300-3499 and 6500-6540,

  • bjects 7211-7213 and 7221-7223; enter projections for

subsequent years 1 and 2 in Columns C and E) 0.00 0.00 0.00

  • 2. District ADA

Used to determine the reserve standard percentage level on line F3d (Col. A: Form AI, Estimated P-2 ADA column, Line A4; enter projections) 101,080.61 99,564.40 98,070.94

  • 3. Calculating the Reserves
  • a. Expenditures and Other Financing Uses (Line B11)

1,389,765,101.58 1,303,960,359.00 1,300,315,800.40

  • b. Plus: Special Education Pass-through Funds (Line F1b2, if Line F1a is No)

0.00 0.00 0.00

  • c. Total Expenditures and Other Financing Uses

(Line F3a plus line F3b) 1,389,765,101.58 1,303,960,359.00 1,300,315,800.40

  • d. Reserve Standard Percentage Level

(Refer to Form 01CSI, Criterion 10 for calculation details) 2% 2% 2%

  • e. Reserve Standard - By Percent (Line F3c times F3d)

27,795,302.03 26,079,207.18 26,006,316.01

  • f. Reserve Standard - By Amount

(Refer to Form 01CSI, Criterion 10 for calculation details) 0.00 0.00 0.00

  • g. Reserve Standard (Greater of Line F3e or F3f)

27,795,302.03 26,079,207.18 26,006,316.01

  • h. Available Reserves (Line E3) Meet Reserve Standard (Line F3g)

YES YES YES

Page 111 of 147

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SLIDE 127

REVENUE ASSUMPTIONS

Description 2016/17 2017/18 2018/19

LCFF Funding Model Funded ADA 101,081 99,564 98,071 COLA * 0.00% 1.48% 2.40% Funding Gap * 55.28% 23.67% 53.85% Federal : Impact Aid $10.0 Mil $10.0 Mil $10.0 Mil Other State Mandated Cost Reimbursement $3.69 Mil $ 3.79 Mil $ 3.73 Mil Mandated Cost Reimbursement (one‐time) $ ‐ $4.85 Mil $ ‐ Lottery (GFU) * $144/ADA $144/ADA $144/ADA Local : Interest 0.872% 0.872% 0.872% Transfers In Redevelopment Agency (RDA) $14.3 Mil $14.3 Mil $14.3 Mil Sale of Property $ ‐ $ ‐ $ ‐ Teacher Moves $0.3Mil $0.3Mil $0.3Mil Retiree Medical Fund $ ‐ $ ‐ $ ‐ * San Diego County Office of Education (SDCOE) and School Services of California (SSC)

San Diego Unified School District

2016‐17 SACS Second Interim Report

Multi‐Year Projections ‐ Assumptions

Page 112 of 147

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SLIDE 128

San Diego Unified School District

2016‐17 SACS Second Interim Report

Multi‐Year Projections ‐ Assumptions EXPENSE ASSUMPTIONS

Description 2016/17 2017/18 2018/19

Salaries Step and Column: Cert / Class 1.76% / .92% 1.95% / 1.13% 1.95% /1.13% Salary Increases ‐ 3% effective 7/1/2016 4% ‐ ‐ ‐ 1% effective 1/1/2017 STRS 12.58% 14.43% 16.28% PERS 13.89% 15.80% 18.70% Health & Welfare Premiums 6.0% 6.0% 6.0% Materials & Supplies (Consumer Price Index‐ CPI) 2.4% 2.7% 2.9% Contracted Services (CPI) 2.4% 2.7% 2.9% Utilities $25.5 Mil $21.0 Mil $22.4 Mil Board‐Approved Budget Deficit Solutions Projected Solutions ‐ 2017/18 $ ‐ $124.4 Mil $124.4 Mil Projected Solutions ‐ 2018/19 $ ‐ $ ‐ $52.5 Mil Transfers Out Liability Insurance $3.4 Mil $3.4 Mil $3.4 Mil Property Insurance $3.3 Mil $3.3 Mil $3.3 Mil Dental Insurance Fund $1.0 Mil $ ‐ $ ‐ Contributions Special Education $208.9 Mil $213.5 Mil $216.8 Mil Restricted Routine Maintenance (RRM) $27.6 Mil $27.6 Mil $39.0 Mil

(Note: RRM 3% beginning 2018‐19)

RESERVE ASSUMPTIONS

Description 2016/17 2017/18 2018/19

Economic Uncertainties‐ 2% $27.8 Mil $26.1 Mil $26.0 Mil Unexpended Set‐Asides and Reserves: School Site Ending Balances $1.6 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 TOTAL $32.06 Mil $28.76 Mil $28.66 Mil

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SLIDE 129

San Diego Unified San Diego County 2016-17 Second Interim AVERAGE DAILY ATTENDANCE 37 68338 0000000 Form AI California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: adai (Rev 02/03/2016) Page 1 of 1 Printed: 3/9/2017 4:19 PM

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)

  • A. DISTRICT
  • 1. Total District Regular ADA

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) 101,514.10 101,514.10 101,080.61 101,080.61 (433.49) 0%

  • 2. Total Basic Aid Choice/Court Ordered

Voluntary Pupil Transfer Regular ADA 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%

  • 3. Total Basic Aid Open Enrollment Regular ADA

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%

  • 4. Total, District Regular ADA

(Sum of Lines A1 through A3) 101,514.10 101,514.10 101,080.61 101,080.61 (433.49) 0%

  • 5. District Funded County Program ADA
  • a. County Community Schools

0.00 0.00 0.00 0.00 0.00 0%

  • b. Special Education-Special Day Class

0.00 0.00 0.00 0.00 0.00 0%

  • c. Special Education-NPS/LCI

0.00 0.00 0.00 0.00 0.00 0%

  • d. Special Education Extended Year

0.00 0.00 0.00 0.00 0.00 0%

  • e. Other County Operated Programs:

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%

  • f. County School Tuition Fund

(Out of State Tuition) [EC 2000 and 46380] 0.00 0.00 0.00 0.00 0.00 0%

  • g. Total, District Funded County Program ADA

(Sum of Lines A5a through A5f) 0.00 0.00 0.00 0.00 0.00 0%

  • 6. TOTAL DISTRICT ADA

(Sum of Line A4 and Line A5g) 101,514.10 101,514.10 101,080.61 101,080.61 (433.49) 0%

  • 7. Adults in Correctional Facilities

0.00 0.00 0.00 0.00 0.00 0%

  • 8. Charter School ADA

(Enter Charter School ADA using Tab C. Charter School ADA)

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San Diego Unified San Diego County 2016-17 Second Interim AVERAGE DAILY ATTENDANCE 37 68338 0000000 Form AI California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: adai (Rev 02/03/2016) Page 1 of 1 Printed: 3/9/2017 4:19 PM

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)

  • B. COUNTY OFFICE OF EDUCATION
  • 1. County Program Alternative Education ADA
  • a. County Group Home and Institution Pupils

0.00 0.00 0.00 0.00 0.00 0%

  • b. Juvenile Halls, Homes, and Camps

0.00 0.00 0.00 0.00 0.00 0%

  • c. Probation Referred, On Probation or Parole,

Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] 0.00 0.00 0.00 0.00 0.00 0%

  • d. Total, County Program Alternative Education

ADA (Sum of Lines B1a through B1c) 0.00 0.00 0.00 0.00 0.00 0%

  • 2. District Funded County Program ADA
  • a. County Community Schools

0.00 0.00 0.00 0.00 0.00 0%

  • b. Special Education-Special Day Class

0.00 0.00 0.00 0.00 0.00 0%

  • c. Special Education-NPS/LCI

0.00 0.00 0.00 0.00 0.00 0%

  • d. Special Education Extended Year

0.00 0.00 0.00 0.00 0.00 0%

  • e. Other County Operated Programs:

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%

  • f. County School Tuition Fund

(Out of State Tuition) [EC 2000 and 46380] 0.00 0.00 0.00 0.00 0.00 0%

  • g. Total, District Funded County Program ADA

(Sum of Lines B2a through B2f) 0.00 0.00 0.00 0.00 0.00 0%

  • 3. TOTAL COUNTY OFFICE ADA

(Sum of Lines B1d and B2g) 0.00 0.00 0.00 0.00 0.00 0%

  • 4. Adults in Correctional Facilities

0.00 0.00 0.00 0.00 0.00 0%

  • 5. County Operations Grant ADA

0.00 0.00 0.00 0.00 0.00 0%

  • 6. Charter School ADA

(Enter Charter School ADA using Tab C. Charter School ADA)

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SLIDE 131

San Diego Unified San Diego County 2016-17 Second Interim AVERAGE DAILY ATTENDANCE 37 68338 0000000 Form AI California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: adai (Rev 02/03/2016) Page 1 of 1 Printed: 3/9/2017 4:19 PM

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)

  • C. CHARTER SCHOOL ADA

Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 use this worksheet to report ADA for those charter schools Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 use this worksheet to report ADA for those charter schools Charter schools reporting SACS financial data separately from their authorizing LEAs in Fund 01 or Fund 62 use this worksheet to report their ADA Charter schools reporting SACS financial data separately from their authorizing LEAs in Fund 01 or Fund 62 use this worksheet to report their ADA FUND 01: Charter School ADA corresponding to SACS financial data reported in Fund 01 FUND 01: Charter School ADA corresponding to SACS financial data reported in Fund 01

  • 1. Total Charter School Regular ADA

0.00 0.00 0.00 0.00 0.00 0%

  • 2. Charter School County Program Alternative

Education ADA

  • a. County Group Home and Institution Pupils

0.00 0.00 0.00 0.00 0.00 0%

  • b. Juvenile Halls, Homes, and Camps

0.00 0.00 0.00 0.00 0.00 0%

  • c. Probation Referred, On Probation or Parole,

Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] 0.00 0.00 0.00 0.00 0.00 0%

  • d. Total, Charter School County Program

Alternative Education ADA (Sum of Lines C2a through C2c) 0.00 0.00 0.00 0.00 0.00 0%

  • 3. Charter School Funded County Program ADA
  • a. County Community Schools

0.00 0.00 0.00 0.00 0.00 0%

  • b. Special Education-Special Day Class

0.00 0.00 0.00 0.00 0.00 0%

  • c. Special Education-NPS/LCI

0.00 0.00 0.00 0.00 0.00 0%

  • d. Special Education Extended Year

0.00 0.00 0.00 0.00 0.00 0%

  • e. Other County Operated Programs:

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%

  • f. Total, Charter School Funded County

Program ADA (Sum of Lines C3a through C3e) 0.00 0.00 0.00 0.00 0.00 0%

  • 4. TOTAL CHARTER SCHOOL ADA

(Sum of Lines C1, C2d, and C3f) 0.00 0.00 0.00 0.00 0.00 0% FUND 09 or 62: Charter School ADA corresponding to SACS financial data reported in Fund 01 or Fund 62

  • 5. Total Charter School Regular ADA

0.00 0.00 0.00 0.00 0.00 0%

  • 6. Charter School County Program Alternative

Education ADA

  • a. County Group Home and Institution Pupils

0.00 0.00 0.00 0.00 0.00 0%

  • b. Juvenile Halls, Homes, and Camps

0.00 0.00 0.00 0.00 0.00 0%

  • c. Probation Referred, On Probation or Parole,

Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] 0.00 0.00 0.00 0.00 0.00 0%

  • d. Total, Charter School County Program

Alternative Education ADA (Sum of Lines C6a through C6c) 0.00 0.00 0.00 0.00 0.00 0%

  • 7. Charter School Funded County Program ADA
  • a. County Community Schools

0.00 0.00 0.00 0.00 0.00 0%

  • b. Special Education-Special Day Class

0.00 0.00 0.00 0.00 0.00 0%

  • c. Special Education-NPS/LCI

0.00 0.00 0.00 0.00 0.00 0%

  • d. Special Education Extended Year

0.00 0.00 0.00 0.00 0.00 0%

  • e. Other County Operated Programs:

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%

  • f. Total, Charter School Funded County

Program ADA (Sum of Lines C7a through C7e) 0.00 0.00 0.00 0.00 0.00 0%

  • 8. TOTAL CHARTER SCHOOL ADA

(Sum of Lines C5, C6d, and C7f) 0.00 0.00 0.00 0.00 0.00 0%

  • 9. TOTAL CHARTER SCHOOL ADA

Reported in Fund 01, 09, or 62 (Sum of Lines C4 and C8) 0.00 0.00 0.00 0.00 0.00 0%

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SLIDE 132

San Diego Unified San Diego County 2016-17 Second Interim General Fund School District Criteria and Standards Review 37 68338 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: csi (Rev 06/07/2016) Page 1 of 26 Printed: 3/9/2017 4:21 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:

  • 2.0% to +2.0%
  • 1A. Calculating the District's ADA Variances

DATA ENTRY: First Interim data that exist will be extracted into the first column, otherwise, enter data for all fiscal years. Second Interim Projected Year Totals data that exist for the current year will be extracted; otherwise, enter data for all fiscal years. Enter district regular ADA and charter school ADA corresponding to financial data reported in the General Fund, only, for all fiscal years. Estimated Funded ADA First Interim Second Interim Projected Year Totals Projected Year Totals Fiscal Year (Form 01CSI, Item 1A) (Form AI, Lines A4 and C4) Percent Change Status Current Year (2016-17) District Regular 101,187.45 101,080.61 Charter School 0.00 0.00 Total ADA 101,187.45 101,080.61

  • 0.1%

Met 1st Subsequent Year (2017-18) District Regular 99,669.66 99,564.40 Charter School Total ADA 99,669.66 99,564.40

  • 0.1%

Met 2nd Subsequent Year (2018-19) District Regular 98,174.60 98,070.94 Charter School Total ADA 98,174.60 98,070.94

  • 0.1%

Met

  • 1B. Comparison of District ADA to the Standard

DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Funded ADA has not 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) N/A

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San Diego Unified San Diego County 2016-17 Second Interim General Fund School District Criteria and Standards Review 37 68338 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: csi (Rev 06/07/2016) Page 2 of 26 Printed: 3/9/2017 4:21 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:

  • 2.0% to +2.0%
  • 2A. Calculating the District's Enrollment Variances

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. Enter district regular enrollment and charter school enrollment corresponding to financial data reported in the General Fund, only, for all fiscal years. Enrollment First Interim Second Interim Fiscal Year (Form 01CSI, Item 2A) CBEDS/Projected Percent Change Status Current Year (2016-17) District Regular 105,832 105,805 Charter School Total Enrollment 105,832 105,805 0.0% Met 1st Subsequent Year (2017-18) District Regular 105,832 105,805 Charter School Total Enrollment 105,832 105,805 0.0% Met 2nd Subsequent Year (2018-19) District Regular 105,832 105,805 Charter School Total Enrollment 105,832 105,805 0.0% Met

  • 2B. Comparison of District Enrollment to the Standard

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) N/A

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San Diego Unified San Diego County 2016-17 Second Interim General Fund School District Criteria and Standards Review 37 68338 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: csi (Rev 06/07/2016) Page 3 of 26 Printed: 3/9/2017 4:21 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%).

  • 3A. Calculating the District's ADA to Enrollment Standard

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. Data should reflect district regular and charter school ADA/enrollment corresponding to financial data reported in the General Fund, only, for all fiscal years. *Please note for FY 2013-14 unaudited actuals: Line C4 in Form A reflects total charter school ADA corresponding to financial data reported in funds 01, 09, and 62. Please adjust charter school ADA or explain accordingly. P-2 ADA Enrollment Unaudited Actuals CBEDS Actual Historical Ratio Fiscal Year (Form A, Lines A4 and C4*) (Form 01CSI, Item 3A)

  • f ADA to Enrollment

Third Prior Year (2013-14) 106,099 110,859 95.7% Second Prior Year (2014-15) District Regular 103,963 108,783 Charter School Total ADA/Enrollment 103,963 108,783 95.6% First Prior Year (2015-16) District Regular 102,237 106,965 Charter School Total ADA/Enrollment 102,237 106,965 95.6% Historical Average Ratio: 95.6% District's ADA to Enrollment Standard (historical average ratio plus 0.5%): 96.1%

  • 3B. Calculating the District's Projected Ratio of ADA to Enrollment

DATA ENTRY: Estimated P-2 ADA will be extracted into the first column for the Current Year; enter data in the first column for the subsequent fiscal years. Data should reflect district regular and charter school ADA/enrollment corresponding to financial data reported in the General Fund, only, for all fiscal years. All other data are extracted. Estimated P-2 ADA Enrollment CBEDS/Projected Fiscal Year (Form AI, Lines A4 and C4) (Criterion 2, Item 2A) Ratio of ADA to Enrollment Status Current Year (2016-17) District Regular 101,081 105,805 Charter School Total ADA/Enrollment 101,081 105,805 95.5% Met 1st Subsequent Year (2017-18) District Regular 99,564 105,805 Charter School Total ADA/Enrollment 99,564 105,805 94.1% Met 2nd Subsequent Year (2018-19) District Regular 98,071 105,805 Charter School Total ADA/Enrollment 98,071 105,805 92.7% Met

  • 3C. Comparison of District ADA to Enrollment Ratio to the Standard

DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Projected P-2 ADA to enrollment ratio has not exceeded the standard for the current year and two subsequent fiscal years. Explanation: (required if NOT met) N/A

Page 119 of 147

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San Diego Unified San Diego County 2016-17 Second Interim General Fund School District Criteria and Standards Review 37 68338 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: csi (Rev 06/07/2016) Page 4 of 26 Printed: 3/9/2017 4:21 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:

  • 2.0% to +2.0%
  • 4A. Calculating the District's Projected Change in LCFF Revenue

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 (2016-17) 1,081,883,491.00 1,080,357,612.00

  • 0.1%

Met 1st Subsequent Year (2017-18) 1,112,729,784.00 1,086,670,409.00

  • 2.3%

Not Met 2nd Subsequent Year (2018-19) 1,122,196,930.00 1,111,096,303.00

  • 1.0%

Met

  • 4B. Comparison of District LCFF Revenue to the Standard

DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD NOT MET - Projected LCFF revenue has changed since first interim projections by more than two percent 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 LCFF revenue. Explanation: (required if NOT met) 1st Subsequent Year (2017-18) decrease due to a decrease in the LCFF gap funding. At 1st Interim, gap funding for 2017-18 was projected to be 72.99% and at 2nd Interim, gap funding for 2017-18 is projected to be 23.67%.

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San Diego Unified San Diego County 2016-17 Second Interim General Fund School District Criteria and Standards Review 37 68338 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: csi (Rev 06/07/2016) Page 5 of 26 Printed: 3/9/2017 4:21 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

  • r two subsequent fiscal years has not changed from the historical average ratio from the three prior fiscal years by more than the greater of three

percent or the district's required reserves percentage.

  • 5A. Calculating the District's Historical Average Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures

DATA ENTRY: 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

  • f Unrestricted Salaries and Benefits

Fiscal Year (Form 01, Objects 1000-3999) (Form 01, Objects 1000-7499) to Total Unrestricted Expenditures Third Prior Year (2013-14) 631,962,919.72 685,113,940.62 92.2% Second Prior Year (2014-15) 680,339,979.87 734,957,812.00 92.6% First Prior Year (2015-16) 777,414,068.15 815,067,526.96 95.4% Historical Average Ratio: 93.4% Current Year 1st Subsequent Year 2nd Subsequent Year (2016-17) (2017-18) (2018-19) 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): 90.4% to 96.4% 90.4% to 96.4% 90.4% to 96.4%

  • 5B. Calculating the District's Projected Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures

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)

  • f Unrestricted Salaries and Benefits

Fiscal Year (Form MYPI, Lines B1-B3) (Form MYPI, Lines B1-B8, B10) to Total Unrestricted Expenditures Status Current Year (2016-17) 826,780,431.00 868,397,344.88 95.2% Met 1st Subsequent Year (2017-18) 861,864,742.40 776,850,227.40 110.9% Not Met 2nd Subsequent Year (2018-19) 904,936,323.40 768,673,370.40 117.7% Not Met

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

DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD 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 has identified $124.4M of specific solutions in 2017-18 and $176.9M in 2018-19. Currently the solutions are identified in Other Adjustments in Multi-Year Projections (MYPI). Refer to the FY17/18 Budget Solutions approved by Board action on February 28, 2017.

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San Diego Unified San Diego County 2016-17 Second Interim General Fund School District Criteria and Standards Review 37 68338 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: csi (Rev 06/07/2016) Page 6 of 26 Printed: 3/9/2017 4:21 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:

  • 5.0% to +5.0%

District's Other Revenues and Expenditures Explanation Percentage Range:

  • 5.0% to +5.0%
  • 6A. Calculating the District's Change by Major Object Category and Comparison to the 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 (2016-17) 112,790,841.20 107,176,585.20

  • 5.0%

No 1st Subsequent Year (2017-18) 103,833,478.00 108,293,917.00 4.3% No 2nd Subsequent Year (2018-19) 96,817,478.00 101,277,917.00 4.6% No Explanation: (required if Yes) N/A Other State Revenue (Fund 01, Objects 8300-8599) (Form MYPI, Line A3) Current Year (2016-17) 164,883,859.00 170,241,270.89 3.2% No 1st Subsequent Year (2017-18) 164,956,485.00 170,133,986.00 3.1% No 2nd Subsequent Year (2018-19) 168,721,043.00 168,875,893.00 0.1% No Explanation: (required if Yes) N/A Other Local Revenue (Fund 01, Objects 8600-8799) (Form MYPI, Line A4) Current Year (2016-17) 31,010,266.00 32,866,679.87 6.0% Yes 1st Subsequent Year (2017-18) 25,154,943.00 27,738,141.00 10.3% Yes 2nd Subsequent Year (2018-19) 25,302,119.00 26,765,589.00 5.8% Yes Explanation: (required if Yes) Current Year (2016-17) increases in TRANS interest $1.0M, Charter Fees & Services $.5M, and various local grants $.3M. 1st Subsequent Year (2017- 18) increase in Leases/Rentals $1.9M, TRANS interest $1.0M, Charter Fees & Services $.6M and a decrease in Sandapp Cal-Learn grant of ($1.0M). 2nd Subsequent Year (2018-19) increase in Leases/Rentals $1.9M, TRANS interest $1.0M, Charter Fees & Services $.6M, and decreases in transportation contract with Preuss Charrter ($1.0M) and Sandapp Cal-Learn grant of ($1.0M). Books and Supplies (Fund 01, Objects 4000-4999) (Form MYPI, Line B4) Current Year (2016-17) 43,052,924.85 45,517,553.04 5.7% Yes 1st Subsequent Year (2017-18) 58,321,098.00 48,013,451.00

  • 17.7%

Yes 2nd Subsequent Year (2018-19) 58,882,777.00 47,098,967.00

  • 20.0%

Yes Explanation: (required if Yes) Current Year (2016-17) includes increase in Career Tech Ed Incent Grant ($2.7M). The increase, in part, reflects budget prior to transfers that happen throughout the year. 1st Subsequent Year (2017-18) and 2nd Subsequent Year (2018-19) include decreases in Civic Center ($3.1M), Contributions to Sites ($2.9M), CA Career Pathways Trust ($850K), and Career Tech Ed Incent Grant ($3.9M) Services and Other Operating Expenditures (Fund 01, Objects 5000-5999) (Form MYPI, Line B5) Current Year (2016-17) 99,824,322.01 98,429,050.48

  • 1.4%

No 1st Subsequent Year (2017-18) 92,008,259.00 97,178,402.00 5.6% Yes 2nd Subsequent Year (2018-19) 93,026,818.00 100,499,137.00 8.0% Yes Explanation: (required if Yes) 1st Subsequent Year (2017-18) includes increases in Special Education $5.5M. 2nd Sebsequent Year (2018-19) reflects increase to Special Education $5.6M and Utilities $2M.

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San Diego Unified San Diego County 2016-17 Second Interim General Fund School District Criteria and Standards Review 37 68338 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: csi (Rev 06/07/2016) Page 7 of 26 Printed: 3/9/2017 4:21 PM

  • 6B. Calculating the District's Change in Total Operating Revenues and Expenditures

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 (2016-17) 308,684,966.20 310,284,535.96 0.5% Met 1st Subsequent Year (2017-18) 293,944,906.00 306,166,044.00 4.2% Met 2nd Subsequent Year (2018-19) 290,840,640.00 296,919,399.00 2.1% Met Total Books and Supplies, and Services and Other Operating Expenditures (Section 6A) Current Year (2016-17) 142,877,246.86 143,946,603.52 0.7% Met 1st Subsequent Year (2017-18) 150,329,357.00 145,191,853.00

  • 3.4%

Met 2nd Subsequent Year (2018-19) 151,909,595.00 147,598,104.00

  • 2.8%

Met

  • 6C. Comparison of District Total Operating Revenues and Expenditures to the Standard Percentage Range

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 2016-17 Second Interim General Fund School District Criteria and Standards Review 37 68338 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: csi (Rev 06/07/2016) Page 8 of 26 Printed: 3/9/2017 4:21 PM

7. CRITERION: Facilities Maintenance STANDARD: Identify changes that have occurred since first interim projections 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 amended by AB 104 (Chapter 13, Statutes of 2015), effective 2015-16 and 2016-17 - Ongoing and Major Maintenance/Restricted Maintenance Account (OMMA/RMA)

NOTE: AB 104 (Chapter 13, Statutes of 2015) requires the district to deposit into the account, for the 2015-16 and 2016-17 fiscal years, a minimum amount that is the lesser of 3% of the total general fund expenditures and other financing uses for that fiscal year or the amount that the district deposited into the account for the 2014-15 fiscal year. DATA ENTRY: For the Required Minimum Contribution, enter the lesser of 3% of the total general fund expenditures and other financing uses for the current year or the amount that the district deposited into the account for the 2014-15 fiscal year. If EC 17070.75(e)(1) and (e)(2) apply, input 3%. First Interim data that exists will be extracted; otherwise, enter First Interim data into lines 1 and 2. All other data are extracted. Second Interim Contribution Projected Year Totals Required Minimum (Fund 01, Resource 8150, Contribution Objects 8900-8999) Status 1. OMMA/RMA Contribution 27,579,049.91 27,588,174.00 Met 2. First Interim Contribution (information only) 27,599,999.00 (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. Greene School Facilities Act of 1998) Exempt (due to district's small size [EC Section 17070.75 (b)(2)(E)]) Other (explanation must be provided) Explanation: (required if NOT met and Other is marked) N/A

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San Diego Unified San Diego County 2016-17 Second Interim General Fund School District Criteria and Standards Review 37 68338 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: csi (Rev 06/07/2016) Page 9 of 26 Printed: 3/9/2017 4:21 PM

8. CRITERION: Deficit Spending STANDARD: Unrestricted deficit spending (total unrestricted expenditures and other financing uses is greater than total unrestricted revenues and

  • ther financing sources) as a percentage of total unrestricted expenditures and other financing uses, has not exceeded one-third of the district's

available reserves¹ as a percentage of total expenditures and other financing uses² in 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.

  • 8A. Calculating the District's Deficit Spending Standard Percentage Levels

DATA ENTRY: All data are extracted or calculated. Current Year 1st Subsequent Year 2nd Subsequent Year (2016-17) (2017-18) (2018-19) District's Available Reserve Percentages (Criterion 10C, Line 9) 2.0% 2.0% 2.0% District's Deficit Spending Standard Percentage Levels (one-third of available reserve percentage): 0.7% 0.7% 0.7%

  • 8B. Calculating the District's Deficit Spending Percentages

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 (2016-17) (91,301,404.88) 881,427,286.88 10.4% Not Met 1st Subsequent Year (2017-18) (3,287,620.40) 789,608,560.40 0.4% Met 2nd Subsequent Year (2018-19) (73,000.40) 781,431,703.40 0.0% Met

  • 8C. Comparison of District Deficit Spending to the Standard

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) The District has been using its surplus ending balance (in excess of required reserves) to sustain its educational programs and operations. On February 28, 2017, the Board approved solutions to reduce deficit spending. The District is working with collective bargaining units and is continuing to identify solutions to ensure minimum deficit spending going forward.

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9. CRITERION: Fund and Cash Balances

  • A. FUND BALANCE STANDARD: Projected general fund balance will be positive at the end of the current fiscal year and two subsequent fiscal years.

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 (2016-17) 68,028,038.71 Met 1st Subsequent Year (2017-18) 53,920,462.71 Met 2nd Subsequent Year (2018-19) 50,339,239.31 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) N/A

  • B. CASH BALANCE STANDARD: Projected general fund cash balance will be positive at the end of the current fiscal year.

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 (2016-17) 78,602,399.43 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) N/A

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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: DATA ENTRY: Current Year data are extracted. Enter district regular ADA corresponding to financial data reported in the General Fund, only, for the two subsequent years. Percentage Level District ADA

5% or $66,000 (greater of)

to 300

4% or $66,000 (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 (2016-17) (2017-18) (2018-19) District Estimated P-2 ADA (Form AI, Line A4): 101,081 99,564 98,071 District's Reserve Standard Percentage Level: 2% 2% 2%

  • 10A. Calculating the District's Special Education Pass-through Exclusions (only for districts that serve as the AU of a SELPA)

DATA ENTRY: For SELPA AUs, if Form 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:

  • a. Enter the name(s) of the SELPA(s):

Current Year Projected Year Totals 1st Subsequent Year 2nd Subsequent Year (2016-17) (2017-18) (2018-19)

  • b. Special Education Pass-through Funds

(Fund 10, resources 3300-3499 and 6500-6540,

  • bjects 7211-7213 and 7221-7223)

0.00 0.00 0.00

  • 10B. Calculating the District's Reserve Standard

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 (2016-17) (2017-18) (2018-19) 1. Expenditures and Other Financing Uses (Form 01I, objects 1000-7999) (Form MYPI, Line B11) 1,389,765,101.58 1,303,960,359.00 1,300,315,800.40 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) 1,389,765,101.58 1,303,960,359.00 1,300,315,800.40 4. Reserve Standard Percentage Level 2% 2% 2% 5. Reserve Standard - by Percent (Line B3 times Line B4) 27,795,302.03 26,079,207.18 26,006,316.01 6. Reserve Standard - by Amount ($66,000 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) 27,795,302.03 26,079,207.18 26,006,316.01

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  • 10C. Calculating the District's Available Reserve Amount

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) (2016-17) (2017-18) (2018-19) 1. General Fund - Stabilization Arrangements (Fund 01, Object 9750) (Form MYPI, Line E1a) 0.00 2. General Fund - Reserve for Economic Uncertainties (Fund 01, Object 9789) (Form MYPI, Line E1b) 27,796,000.00 26,080,000.00 26,007,000.00 3. General Fund - Unassigned/Unappropriated Amount (Fund 01, Object 9790) (Form MYPI, Line E1c) 0.11 (0.29) (0.69) 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) (1.23) 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) 27,795,998.88 26,079,999.71 26,006,999.31 9. District's Available Reserve Percentage (Information only) (Line 8 divided by Section 10B, Line 3) 2.00% 2.00% 2.00% District's Reserve Standard (Section 10B, Line 7): 27,795,302.03 26,079,207.18 26,006,316.01 Status: Met Met Met

  • 10D. Comparison of District Reserve Amount to the Standard

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) N/A

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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: N/A

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: N/A

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: N/A

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 N/A

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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

  • years. Provide an explanation if transfers have changed by more than $20,000 and more than five percent since first interim projections.

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:

  • 5.0% to +5.0%
  • r -$20,000 to +$20,000
  • S5A. Identification of the District's Projected Contributions, Transfers, and Capital Projects that may Impact the General Fund

DATA ENTRY: 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 (2016-17) (247,088,065.88) (241,192,501.00)

  • 2.4%

(5,895,564.88) Met 1st Subsequent Year (2017-18) (245,413,199.00) (245,723,022.00) 0.1% 309,823.00 Met 2nd Subsequent Year (2018-19) (265,570,648.00) (260,450,422.00)

  • 1.9%

(5,120,226.00) Met 1b. Transfers In, General Fund * Current Year (2016-17) 15,027,605.00 15,027,605.00 0.0% 0.00 Met 1st Subsequent Year (2017-18) 15,027,605.00 15,027,605.00 0.0% 0.00 Met 2nd Subsequent Year (2018-19) 15,027,605.00 15,027,605.00 0.0% 0.00 Met 1c. Transfers Out, General Fund * Current Year (2016-17) 13,758,333.00 13,029,942.00

  • 5.3%

(728,391.00) Not Met 1st Subsequent Year (2017-18) 12,758,333.00 12,758,333.00 0.0% 0.00 Met 2nd Subsequent Year (2018-19) 12,758,333.00 12,758,333.00 0.0% 0.00 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.

  • S5B. Status of the District's Projected Contributions, Transfers, and Capital Projects

DATA ENTRY: Enter an explanation if Not Met for items 1a-1c or if Yes for Item 1d. 1a. 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) N/A 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) N/A

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San Diego Unified San Diego County 2016-17 Second Interim General Fund School District Criteria and Standards Review 37 68338 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: csi (Rev 06/07/2016) Page 15 of 26 Printed: 3/9/2017 4:21 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

  • years. Identify the amounts transferred, by fund, and whether transfers are ongoing or one-time in nature. If ongoing, explain the district's plan, with timeframes, for reducing or

eliminating the transfers. Explanation: (required if NOT met) Current Year (2016-17): decrease of $728K transfer out to Child Development Fund (12000) 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: N/A (required if YES)

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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.

  • S6A. Identification of the District's Long-term Commitments

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

  • ther data, as applicable.

1.

  • a. Does your district have long-term (multiyear) commitments?

(If No, skip items 1b and 2 and sections S6B and S6C) Yes

  • b. If Yes to Item 1a, have new long-term (multiyear) commitments been incurred

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, 2016 Capital Leases Prop S Bond Proceeds Fund 21300, Obj Code 5621 Certificates of Participation N/A General Obligation Bonds Property Tax Apportionment Fund 51, Obj Code 7400's 3,404,587,287 Supp Early Retirement Program All District funds with participating retirees Fund 01, Obj Code 3901 & 3902 23,828,481 State School Building Loans N/A Compensated Absences All District funds with payroll & benefits All funds with participating ees Obj Code 1000-3999 27,299,718 Other Long-term Commitments (do not include OPEB): Net Pension Liability All District funds with participating employees All funds with participating ees Obj Code 3101-3202 1,094,321,000 TOTAL: 4,550,036,486 Prior Year Current Year 1st Subsequent Year 2nd Subsequent Year (2015-16) (2016-17) (2017-18) (2018-19) Annual Payment Annual Payment Annual Payment Annual Payment Type of Commitment (continued) (P & I) (P & I) (P & I) (P & I) Capital Leases Certificates of Participation N/A General Obligation Bonds 114,532,540 240,591,906 240,370,106 163,125,695 Supp Early Retirement Program 7,942,664 7,942,827 7,942,827 7,942,827 State School Building Loans Compensated Absences Other Long-term Commitments (continued): Net Pension Liability Total Annual Payments: 122,475,204 248,534,733 248,312,933 171,068,522 Has total annual payment increased over prior year (2015-16)? Yes Yes Yes

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

DATA ENTRY: Enter an explanation if Yes. 1a. Yes - Annual payments for long-term commitments have increased in one or more of the 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 by the county.

  • S6C. Identification of Decreases to Funding Sources Used to Pay Long-term Commitments

DATA ENTRY: Click the appropriate Yes or No button in Item 1; if Yes, an explanation is required in Item 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) N/A

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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.

  • S7A. Identification of the District's Estimated Unfunded Liability for Postemployment Benefits Other Than Pensions (OPEB)

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.

  • a. Does your district provide postemployment benefits
  • ther than pensions (OPEB)? (If No, skip items 1b-4)

Yes

  • b. If Yes to Item 1a, have there been changes since

first interim in OPEB liabilities? No

  • c. If Yes to Item 1a, have there been changes since

first interim in OPEB contributions? No First Interim 2. OPEB Liabilities (Form 01CSI, Item S7A) Second Interim

  • a. OPEB actuarial accrued liability (AAL)

86,598,711.00 86,598,711.00

  • b. OPEB unfunded actuarial accrued liability (UAAL)

86,598,711.00 86,598,711.00

  • c. Are AAL and UAAL based on the district's estimate or an

actuarial valuation? Actuarial Actuarial

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

Jul 01, 2015 Jul 01, 2015 3. OPEB Contributions

  • a. OPEB annual required contribution (ARC) per actuarial valuation or Alternative

First Interim Measurement Method (Form 01CSI, Item S7A) Second Interim Current Year (2016-17) 7,796,861.00 7,796,861.00 1st Subsequent Year (2017-18) 8,222,223.00 8,222,223.00 2nd Subsequent Year (2018-19) 8,683,379.00 8,683,379.00

  • b. OPEB amount contributed (for this purpose, include premiums paid to a self-insurance fund)

(Funds 01-70, objects 3701-3752) Current Year (2016-17) 3,128,678.92 3,143,802.77 1st Subsequent Year (2017-18) 3,128,679.00 3,143,830.00 2nd Subsequent Year (2018-19) 3,128,679.00 3,143,830.00

  • c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount)

Current Year (2016-17) 3,362,127.00 3,362,127.00 1st Subsequent Year (2017-18) 3,530,234.00 3,530,234.00 2nd Subsequent Year (2018-19) 3,706,746.00 3,706,746.00

  • d. Number of retirees receiving OPEB benefits

Current Year (2016-17) 1,077 1,077 1st Subsequent Year (2017-18) 1,077 1,077 2nd Subsequent Year (2018-19) 1,077 1,077 4. Comments: N/A

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San Diego Unified San Diego County 2016-17 Second Interim General Fund School District Criteria and Standards Review 37 68338 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: csi (Rev 06/07/2016) Page 19 of 26 Printed: 3/9/2017 4:21 PM

  • S7B. Identification of the District's Unfunded Liability for Self-insurance Programs

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.

  • a. Does your district operate any self-insurance programs such as

workers' compensation, employee health and welfare, or property and liability? (Do not include OPEB; which is covered in Section S7A) (If No, skip items 1b-4) Yes

  • b. If Yes to item 1a, have there been changes since

first interim in self-insurance liabilities? Yes

  • c. If Yes to item 1a, have there been changes since

first interim in self-insurance contributions? Yes First Interim 2. Self-Insurance Liabilities (Form 01CSI, Item S7B) Second Interim

  • a. Accrued liability for self-insurance programs

70,441,000.00 70,441,000.00

  • b. Unfunded liability for self-insurance programs

(19,029,000.00) (19,029,000.00) 3. Self-Insurance Contributions First Interim

  • a. Required contribution (funding) for self-insurance programs

(Form 01CSI, Item S7B) Second Interim Current Year (2016-17) 21,611,000.00 21,611,000.00 1st Subsequent Year (2017-18) 21,611,000.00 21,611,000.00 2nd Subsequent Year (2018-19) 21,611,000.00 21,611,000.00

  • b. Amount contributed (funded) for self-insurance programs

Current Year (2016-17) 26,249,000.00 29,881,000.00 1st Subsequent Year (2017-18) 26,249,000.00 29,881,000.00 2nd Subsequent Year (2018-19) 26,249,000.00 29,881,000.00 4. Comments: N/A

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San Diego Unified San Diego County 2016-17 Second Interim General Fund School District Criteria and Standards Review 37 68338 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: csi (Rev 06/07/2016) Page 20 of 26 Printed: 3/9/2017 4:21 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

  • f previously ratified multiyear agreements; and include all contracts, including all administrator contracts (and including all compensation). For new agreements, indicate the date of

the required board meeting. Compare the increase in new commitments to the projected increase in ongoing revenues and explain how these commitments will be funded in future fiscal years. If salary and benefit negotiations are not finalized, upon settlement with certificated or classified staff: The school district must determine the cost of the settlement, including salaries, benefits, and any other agreements that change costs, and provide the county office of education (COE) with an analysis of the cost of the settlement and its impact on the operating budget. The county superintendent shall review the analysis relative to the criteria and standards and may provide written comments to the president of the district governing board and superintendent.

  • S8A. Cost Analysis of District's Labor Agreements - Certificated (Non-management) Employees

DATA ENTRY: 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? Yes 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 (2015-16) (2016-17) (2017-18) (2018-19) Number of certificated (non-management) full- time-equivalent (FTE) positions 6,512.7 6,485.4 6,485.4 6,485.4 1a. Have any salary and benefit negotiations been settled since first interim projections? n/a 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. No 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? 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: 4. Period covered by the agreement: Begin Date: End Date: 5. Salary settlement: Current Year 1st Subsequent Year 2nd Subsequent Year (2016-17) (2017-18) (2018-19) Is the cost of salary settlement included in the interim and multiyear projections (MYPs)?

One Year Agreement

Total cost of salary settlement N/A N/A N/A % change in salary schedule from prior year N/A

  • r

Multiyear Agreement

Total cost of salary settlement % 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 2016-17 Second Interim General Fund School District Criteria and Standards Review 37 68338 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: csi (Rev 06/07/2016) Page 21 of 26 Printed: 3/9/2017 4:21 PM Negotiations Not Settled 6. Cost of a one percent increase in salary and statutory benefits N/A Current Year 1st Subsequent Year 2nd Subsequent Year (2016-17) (2017-18) (2018-19) 7. Amount included for any tentative salary schedule increases N/A N/A N/A Current Year 1st Subsequent Year 2nd Subsequent Year Certificated (Non-management) Health and Welfare (H&W) Benefits (2016-17) (2017-18) (2018-19) 1. Are costs of H&W benefit changes included in the interim and MYPs? 2. Total cost of H&W benefits N/A N/A N/A 3. Percent of H&W cost paid by employer N/A N/A N/A 4. Percent projected change in H&W cost over prior year N/A N/A N/A 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? 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 (2016-17) (2017-18) (2018-19) 1. Are step & column adjustments included in the interim and MYPs? 2. Cost of step & column adjustments N/A N/A N/A 3. Percent change in step & column over prior year N/A N/A N/A Current Year 1st Subsequent Year 2nd Subsequent Year Certificated (Non-management) Attrition (layoffs and retirements) (2016-17) (2017-18) (2018-19) 1. Are savings from attrition included in the budget and MYPs? 2. Are additional H&W benefits for those laid-off or retired employees included in the interim and MYPs? 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 2016-17 Second Interim General Fund School District Criteria and Standards Review 37 68338 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: csi (Rev 06/07/2016) Page 22 of 26 Printed: 3/9/2017 4:21 PM

  • S8B. Cost Analysis of District's Labor Agreements - Classified (Non-management) Employees

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 (2015-16) (2016-17) (2017-18) (2018-19) Number of classified (non-management) FTE positions 4,278.7 4,286.6 4,286.6 4,286.6 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: Mar 14, 2017 2b. Per Government Code Section 3547.5(b), was the collective bargaining agreement certified by the district superintendent and chief business official? Yes If Yes, date of Superintendent and CBO certification: Mar 14, 2017 3. Per Government Code Section 3547.5(c), was a budget revision adopted to meet the costs of the collective bargaining agreement? Yes If Yes, date of budget revision board adoption: Mar 14, 2017 4. Period covered by the agreement: Begin Date: Jul 01, 2016 End Date: Jun 30, 2017 5. Salary settlement: Current Year 1st Subsequent Year 2nd Subsequent Year (2016-17) (2017-18) (2018-19) Is the cost of salary settlement included in the interim and multiyear projections (MYPs)? Yes Yes Yes

One Year Agreement

Total cost of salary settlement 6,208,640 7,290,282 7,464,829 % change in salary schedule from prior year 4% (3% eff 7/16 1% eff 1/17)

  • r

Multiyear Agreement

Total cost of salary settlement % change in salary schedule from prior year (may enter text, such as "Reopener") Identify the source of funding that will be used to support multiyear salary commitments: Memorandum of Understanding (MOU) between the District and (1) OTBS bargaining unit on February 8, 2017; (2) OSS bargaining unit on February 9,

  • 2017. The cost of 1% was based on 1st Interim Adjusted Budget.

Negotiations Not Settled 6. Cost of a one percent increase in salary and statutory benefits 1,696,317 Current Year 1st Subsequent Year 2nd Subsequent Year (2016-17) (2017-18) (2018-19) 7. Amount included for any tentative salary schedule increases 5,962,555 6,988,169 7,141,729

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San Diego Unified San Diego County 2016-17 Second Interim General Fund School District Criteria and Standards Review 37 68338 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: csi (Rev 06/07/2016) Page 23 of 26 Printed: 3/9/2017 4:21 PM Current Year 1st Subsequent Year 2nd Subsequent Year Classified (Non-management) Health and Welfare (H&W) Benefits (2016-17) (2017-18) (2018-19) 1. Are costs of H&W benefit changes included in the interim and MYPs? Yes Yes Yes 2. Total cost of H&W benefits 69,241,773 73,396,279 77,880,056 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% 6.0% 6.0% 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 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 (2016-17) (2017-18) (2018-19) 1. Are step & column adjustments included in the interim and MYPs? Yes Yes Yes 2. Cost of step & column adjustments 1,861,218 2,307,093 2,333,164 3. Percent change in step & column over prior year 0.9% 1.1% 1.1% Current Year 1st Subsequent Year 2nd Subsequent Year Classified (Non-management) Attrition (layoffs and retirements) (2016-17) (2017-18) (2018-19) 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.): SETTLED: OSS (02) and OTBS (03)

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San Diego Unified San Diego County 2016-17 Second Interim General Fund School District Criteria and Standards Review 37 68338 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: csi (Rev 06/07/2016) Page 24 of 26 Printed: 3/9/2017 4:21 PM

  • S8C. Cost Analysis of District's Labor Agreements - Management/Supervisor/Confidential Employees

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? Yes 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 (2015-16) (2016-17) (2017-18) (2018-19) Number of management, supervisor, and confidential FTE positions 547.8 545.8 545.8 545.8 1a. Have any salary and benefit negotiations been settled since first interim projections? If Yes, complete question 2. n/a 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 (2016-17) (2017-18) (2018-19) Is the cost of salary settlement included in the interim and multiyear projections (MYPs)? 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 N/A Current Year 1st Subsequent Year 2nd Subsequent Year (2016-17) (2017-18) (2018-19) 4. Amount included for any tentative salary schedule increases N/A N/A N/A Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent Year Health and Welfare (H&W) Benefits (2016-17) (2017-18) (2018-19) 1. Are costs of H&W benefit changes included in the interim and MYPs? 2. Total cost of H&W benefits N/A N/A N/A 3. Percent of H&W cost paid by employer N/A N/A N/A 4. Percent projected change in H&W cost over prior year N/A N/A N/A Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent Year Step and Column Adjustments (2016-17) (2017-18) (2018-19) 1. Are step & column adjustments included in the budget and MYPs? 2. Cost of step & column adjustments N/A N/A N/A 3. Percent change in step and column over prior year N/A N/A N/A Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent Year Other Benefits (mileage, bonuses, etc.) (2016-17) (2017-18) (2018-19) 1. Are costs of other benefits included in the interim and MYPs? 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 2016-17 Second Interim General Fund School District Criteria and Standards Review 37 68338 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: csi (Rev 06/07/2016) Page 25 of 26 Printed: 3/9/2017 4:21 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.

  • S9A. Identification of Other Funds with Negative Ending Fund Balances

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 2016-17 Second Interim General Fund School District Criteria and Standards Review 37 68338 0000000 Form 01CSI California Dept of Education SACS Financial Reporting Software - 2016.2.0 File: csi (Rev 06/07/2016) Page 26 of 26 Printed: 3/9/2017 4:21 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

  • r subsequent fiscal years of the agreement would result in salary increases that

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

  • fficial positions within the last 12 months?

Yes When providing comments for additional fiscal indicators, please include the item number applicable to each comment. Comments: (optional) N/A

End of School District Second Interim Criteria and Standards Review

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Page 1

SACS2016ALL Financial Reporting Software - 2016.2.0 3/9/2017 11:57:19 AM 37-68338-0000000 Second Interim 2016-17 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 SUPPLEMENTAL CHECKS EXPORT CHECKS

Checks Completed.

San Diego Unified 2016-17 Second Interim Original Budget

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Page 1

SACS2016ALL Financial Reporting Software - 2016.2.0 3/9/2017 12:00:17 PM 37-68338-0000000 Second Interim 2016-17 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 SUPPLEMENTAL CHECKS EXPORT CHECKS

Checks Completed.

San Diego Unified 2016-17 Second Interim Adjusted Budget

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Page 1

SACS2016ALL Financial Reporting Software - 2016.2.0 3/9/2017 12:08:02 PM 37-68338-0000000 Second Interim 2016-17 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 2016-17 Second Interim Actuals

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SACS2016ALL Financial Reporting Software - 2016.2.0 3/9/2017 12:06:55 PM 37-68338-0000000 Second Interim 2016-17 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

CHK-RESOURCExOBJECTA - (W) - The following combinations for RESOURCE and OBJECT (objects 8000 through 9999, except for 9791, 9793, and 9795) are

  • invalid. Data should be corrected or narrative must be provided explaining why

the exception(s) should be considered appropriate. EXCEPTION ACCOUNT FD - RS - PY - GO - FN - OB RESOURCE OBJECT VALUE 67-7690-0-0000-0000-8699 7690 8699 1,981.00 Explanation: This exception is a result of the entries made to record CALSTRS On-Behalf Pension Contributions in resource 76900, as required under GASB 68. Since Fund 67 does not accept revenue object code 8590, we used revenue object code 8699, which resulted in this exception.

GENERAL LEDGER CHECKS

OBJ-POSITIVE - (W) - The following objects have a negative balance by resource, by fund: EXCEPTION FUND RESOURCE OBJECT VALUE 35 7710 7299

  • 49,017.00

Explanation: Final invoice/billing from DGS-OPSC for the unused/unspent fund

  • f Hoover was lower than the amount accrued. FPC's initial report submitted to

OPSC was based on the unspent portion plus estimated interest from the final report period end. EXP-POSITIVE - (W) - The following expenditure functions have a negative balance by resource, by fund. (NOTE: Functions, including CDE-defined optional functions, are checked individually, except functions 7200-7600 are combined.) EXCEPTION FUND RESOURCE FUNCTION VALUE 35 7710 9200

  • 49,017.00

Explanation: Final invoice/billing from DGS-OPSC for the unused/unspent fund

  • f Hoover was lower than the amount accrued. FPC's initial report submitted to

San Diego Unified 2016-17 Second Interim Projected

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Page 2 SACS2016ALL Financial Reporting Software - 2016.2.0 37-68338-0000000-San Diego Unified-Second Interim 2016-17 Projected Totals 3/9/2017 12:06:55 PM

OPSC was based on the unspent portion plus estimated interest from the final report period end.

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

  • f the fiscal year.)

EXCEPTION Explanation: The District provides its own Cash Flow worksheets. Checks Completed.

San Diego Unified 2016-17 Second Interim Projected

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