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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

  1. Second Interim San Diego Unified DISTRICT CERTIFICATION OF INTERIM REPORT 37 68338 0000000 San Diego County For the Fiscal Year 2016-17 Form CI 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 of 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. Not CRITERIA AND STANDARDS Met Met 1 Average Daily Attendance Funded ADA for any of the current or two subsequent fiscal years has X not changed by more than two percent since first interim. California Dept of Education SACS Financial Reporting Software - 2016.2.0 Page 3 of 147 File: ci (Rev 04/09/2015) Page 1 of 3 Printed: 3/9/2017 4:19 PM

  2. Second Interim San Diego Unified DISTRICT CERTIFICATION OF INTERIM REPORT 37 68338 0000000 San Diego County For the Fiscal Year 2016-17 Form CI Not CRITERIA AND STANDARDS (continued) Met 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 X and two subsequent fiscal years is consistent with historical ratios. 4 Local Control Funding Projected LCFF for any of the current or two subsequent fiscal years Formula (LCFF) 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 X than the standard for the current and two subsequent fiscal years. 6a Other Revenues Projected operating revenues (federal, other state, other local) for the current and two subsequent fiscal years have not changed by more X than five percent since first interim. 6b Other Expenditures Projected operating expenditures (books and supplies, services and other expenditures) for the current and two subsequent fiscal years X have not changed by more than five percent since first interim. 7 Ongoing and Major If applicable, changes occurring since first interim meet the required Maintenance Account contribution to the ongoing and major maintenance account (i.e., X restricted maintenance account). 8 Deficit Spending Unrestricted deficit spending, if any, has not exceeded the standard X in any of the current or two subsequent fiscal years. 9a Fund Balance Projected general fund balance will be positive at the end of the X current and two subsequent fiscal years. 9b Cash Balance Projected general fund cash balance will be positive at the end of the X current fiscal year. 10 Reserves Available reserves (e.g., reserve for economic uncertainties, unassigned/unappropriated amounts) meet minimum requirements X for the current and two subsequent fiscal years. 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 X interim that may impact the budget? S2 Using One-time Revenues Are there ongoing general fund expenditures funded with one-time to Fund Ongoing revenues that have changed since first interim by more than five X Expenditures percent? S3 Temporary Interfund Are there projected temporary borrowings between funds? X Borrowings S4 Contingent Revenues Are any projected revenues for any of the current or two subsequent fiscal years contingent on reauthorization by the local government, X special legislation, or other definitive act (e.g., parcel taxes, forest reserves)? S5 Contributions Have contributions from unrestricted to restricted resources, or transfers to or from the general fund to cover operating deficits, X changed since first interim by more than $20,000 and more than 5% for any of the current or two subsequent fiscal years? California Dept of Education SACS Financial Reporting Software - 2016.2.0 Page 4 of 147 File: ci (Rev 04/09/2015) Page 2 of 3 Printed: 3/9/2017 4:19 PM

  3. Second Interim San Diego Unified DISTRICT CERTIFICATION OF INTERIM REPORT 37 68338 0000000 San Diego County For the Fiscal Year 2016-17 Form CI SUPPLEMENTAL INFORMATION (continued) No Yes S6 Long-term Commitments Does the district have long-term (multiyear) commitments or debt X agreements? • If yes, have annual payments for the current or two subsequent fiscal years increased over prior year's (2015-16) annual X payment? • If yes, will funding sources used to pay long-term commitments decrease or expire prior to the end of the commitment period, or X are they one-time sources? S7a Postemployment Benefits Does the district provide postemployment benefits other than X Other than Pensions pensions (OPEB)? • If yes, have there been changes since first interim in OPEB X liabilities? S7b Other Self-insurance Does the district operate any self-insurance programs (e.g., workers' X Benefits compensation)? • If yes, have there been changes since first interim in self- X insurance liabilities? 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 For negotiations settled since first interim, per Government Code Revisions Section 3547.5(c), are budget revisions still needed to meet the costs of 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 X negative fund balance at the end of the current fiscal year? ADDITIONAL FISCAL INDICATORS No Yes A1 Negative Cash Flow Do cash flow projections show that the district will end the current X fiscal year with a negative cash balance in the general fund? A2 Independent Position Is personnel position control independent from the payroll system? X Control A3 Declining Enrollment Is enrollment decreasing in both the prior and current fiscal years? X A4 New Charter Schools Are any new charter schools operating in district boundaries that are Impacting District impacting the district's enrollment, either in the prior or current fiscal X Enrollment year? A5 Salary Increases Exceed Has the district entered into a bargaining agreement where any of the COLA current or subsequent fiscal years of the agreement would result in X salary increases that are expected to exceed the projected state funded cost-of-living adjustment? A6 Uncapped Health Benefits Does the district provide uncapped (100% employer paid) health X benefits for current or retired employees? A7 Independent Financial Is the district’s financial system independent from the county office X System system? A8 Fiscal Distress Reports Does the district have any reports that indicate fiscal distress? If yes, X provide copies to the COE, pursuant to EC 42127.6(a). A9 Change of CBO or Have there been personnel changes in the superintendent or chief X Superintendent business official (CBO) positions within the last 12 months? California Dept of Education SACS Financial Reporting Software - 2016.2.0 Page 5 of 147 File: ci (Rev 04/09/2015) Page 3 of 3 Printed: 3/9/2017 4:19 PM

  4. 2016-17 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Unrestricted (Resources 0000-1999) Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (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 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

  5. 2016-17 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Unrestricted (Resources 0000-1999) Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (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 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

  6. 2016-17 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Unrestricted (Resources 0000-1999) Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (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 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

  7. 2016-17 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Unrestricted (Resources 0000-1999) Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (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 3012-3020, 3030- 3199, 4036-4126, Other No Child Left Behind 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 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

  8. 2016-17 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Unrestricted (Resources 0000-1999) Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (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 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

  9. 2016-17 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Unrestricted (Resources 0000-1999) Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (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 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

  10. 2016-17 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Unrestricted (Resources 0000-1999) Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (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 or 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 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

  11. 2016-17 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Unrestricted (Resources 0000-1999) Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (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 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 (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 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

  12. 2016-17 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Restricted (Resources 2000-9999) Form 01I Revenue, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (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 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

  13. 2016-17 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Restricted (Resources 2000-9999) Form 01I Revenue, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (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 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

  14. 2016-17 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Restricted (Resources 2000-9999) Form 01I Revenue, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (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 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

  15. 2016-17 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Restricted (Resources 2000-9999) Form 01I Revenue, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (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% 3012-3020, 3030- 3199, 4036-4126, Other No Child Left Behind 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 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

  16. 2016-17 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Restricted (Resources 2000-9999) Form 01I Revenue, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (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 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

  17. 2016-17 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Restricted (Resources 2000-9999) Form 01I Revenue, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (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 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

  18. 2016-17 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Restricted (Resources 2000-9999) Form 01I Revenue, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (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 or 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 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

  19. 2016-17 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Restricted (Resources 2000-9999) Form 01I Revenue, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (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 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 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 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

  20. 2016-17 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Summary - Unrestricted/Restricted Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (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 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

  21. 2016-17 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Summary - Unrestricted/Restricted Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (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 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

  22. 2016-17 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Summary - Unrestricted/Restricted Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (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 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

  23. 2016-17 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Summary - Unrestricted/Restricted Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (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% 3012-3020, 3030- 3199, 4036-4126, Other No Child Left Behind 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 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

  24. 2016-17 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Summary - Unrestricted/Restricted Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (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 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

  25. 2016-17 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Summary - Unrestricted/Restricted Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (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 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

  26. 2016-17 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Summary - Unrestricted/Restricted Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (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 or 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 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

  27. 2016-17 Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Summary - Unrestricted/Restricted Form 01I Revenues, Expenditures, and Changes in Fund Balance Board Approved Projected Year Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) Description Resource Codes Codes (A) (B) (C) (D) (E) (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 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 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 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

  28. Second Interim San Diego Unified General Fund 37 68338 0000000 San Diego County Exhibit: Restricted Balance Detail Form 01I 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 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 Page 30 of 147

  29. SAN DIEGO UNIFIED SCHOOL DISTRICT Financial Services Division Budget Development Department March 7, 2017 Projected Fund Balances 2016/17 Second Interim Report Trans In/ Fund Description Beginning Balance Revenue Expenses (Trans Out) Ending Balance Fund 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 Page 31 of 147

  30. 2016-17 Second Interim San Diego Unified Adult Education Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 11I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 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

  31. 2016-17 Second Interim San Diego Unified Adult Education Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 11I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 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

  32. 2016-17 Second Interim San Diego Unified Adult Education Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 11I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 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

  33. 2016-17 Second Interim San Diego Unified Adult Education Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 11I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 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

  34. 2016-17 Second Interim San Diego Unified Adult Education Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 11I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 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

  35. 2016-17 Second Interim San Diego Unified Adult Education Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 11I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 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

  36. Second Interim San Diego Unified Adult Education Fund 37 68338 0000000 San Diego County Exhibit: Restricted Balance Detail Form 11I 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 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 Page 38 of 147

  37. 2016-17 Second Interim San Diego Unified Child Development Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 12I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 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

  38. 2016-17 Second Interim San Diego Unified Child Development Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 12I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 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

  39. 2016-17 Second Interim San Diego Unified Child Development Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 12I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 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

  40. 2016-17 Second Interim San Diego Unified Child Development Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 12I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 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

  41. 2016-17 Second Interim San Diego Unified Child Development Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 12I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 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

  42. 2016-17 Second Interim San Diego Unified Child Development Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 12I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 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

  43. Second Interim San Diego Unified Child Development Fund 37 68338 0000000 San Diego County Exhibit: Restricted Balance Detail Form 12I 2016/17 Resource Description Projected Year Totals Total, Restricted Balance 0.00 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 Page 45 of 147

  44. 2016-17 Second Interim San Diego Unified Cafeteria Special Revenue Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 13I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 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

  45. 2016-17 Second Interim San Diego Unified Cafeteria Special Revenue Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 13I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 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

  46. 2016-17 Second Interim San Diego Unified Cafeteria Special Revenue Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 13I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 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

  47. 2016-17 Second Interim San Diego Unified Cafeteria Special Revenue Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 13I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 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

  48. 2016-17 Second Interim San Diego Unified Cafeteria Special Revenue Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 13I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 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

  49. 2016-17 Second Interim San Diego Unified Cafeteria Special Revenue Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 13I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 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

  50. Second Interim San Diego Unified Cafeteria Special Revenue Fund 37 68338 0000000 San Diego County Exhibit: Restricted Balance Detail Form 13I 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 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 Page 52 of 147

  51. 2016-17 Second Interim San Diego Unified Pupil Transportation Equipment Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 15I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 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

  52. 2016-17 Second Interim San Diego Unified Pupil Transportation Equipment Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 15I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 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

  53. 2016-17 Second Interim San Diego Unified Pupil Transportation Equipment Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 15I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 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

  54. 2016-17 Second Interim San Diego Unified Pupil Transportation Equipment Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 15I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 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

  55. 2016-17 Second Interim San Diego Unified Pupil Transportation Equipment Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 15I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 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

  56. Second Interim San Diego Unified Pupil Transportation Equipment Fund 37 68338 0000000 San Diego County Exhibit: Restricted Balance Detail Form 15I 2016/17 Resource Description Projected Year Totals Total, Restricted Balance 0.00 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 Page 58 of 147

  57. 2016-17 Second Interim San Diego Unified Special Reserve Fund for Postemployment Benefits 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 20I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 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

  58. 2016-17 Second Interim San Diego Unified Special Reserve Fund for Postemployment Benefits 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 20I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 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

  59. 2016-17 Second Interim San Diego Unified Special Reserve Fund for Postemployment Benefits 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 20I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 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

  60. Second Interim San Diego Unified Special Reserve Fund for Postemployment Benefits 37 68338 0000000 San Diego County Exhibit: Restricted Balance Detail Form 20I 2016/17 Resource Description Projected Year Totals Total, Restricted Balance 0.00 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 Page 62 of 147

  61. 2016-17 Second Interim San Diego Unified Building Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 21I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 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

  62. 2016-17 Second Interim San Diego Unified Building Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 21I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 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

  63. 2016-17 Second Interim San Diego Unified Building Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 21I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 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

  64. 2016-17 Second Interim San Diego Unified Building Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 21I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 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

  65. 2016-17 Second Interim San Diego Unified Building Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 21I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 or 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 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

  66. 2016-17 Second Interim San Diego Unified Building Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 21I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 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

  67. Second Interim San Diego Unified Building Fund 37 68338 0000000 San Diego County Exhibit: Restricted Balance Detail Form 21I 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 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 Page 69 of 147

  68. 2016-17 Second Interim San Diego Unified Capital Facilities Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 25I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 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

  69. 2016-17 Second Interim San Diego Unified Capital Facilities Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 25I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 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

  70. 2016-17 Second Interim San Diego Unified Capital Facilities Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 25I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 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

  71. 2016-17 Second Interim San Diego Unified Capital Facilities Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 25I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 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

  72. 2016-17 Second Interim San Diego Unified Capital Facilities Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 25I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 or 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 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

  73. 2016-17 Second Interim San Diego Unified Capital Facilities Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 25I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 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

  74. Second Interim San Diego Unified Capital Facilities Fund 37 68338 0000000 San Diego County Exhibit: Restricted Balance Detail Form 25I 2016/17 Resource Description Projected Year Totals Total, Restricted Balance 0.00 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 Page 76 of 147

  75. 2016-17 Second Interim San Diego Unified County School Facilities Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 35I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 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

  76. 2016-17 Second Interim San Diego Unified County School Facilities Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 35I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 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

  77. 2016-17 Second Interim San Diego Unified County School Facilities Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 35I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 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

  78. 2016-17 Second Interim San Diego Unified County School Facilities Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 35I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 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

  79. 2016-17 Second Interim San Diego Unified County School Facilities Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 35I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 or 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 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

  80. 2016-17 Second Interim San Diego Unified County School Facilities Fund 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 35I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 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

  81. Second Interim San Diego Unified County School Facilities Fund 37 68338 0000000 San Diego County Exhibit: Restricted Balance Detail Form 35I 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 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 Page 83 of 147

  82. 2016-17 Second Interim San Diego Unified Special Reserve Fund for Capital Outlay Projects 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 40I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 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

  83. 2016-17 Second Interim San Diego Unified Special Reserve Fund for Capital Outlay Projects 37 68338 0000000 San Diego County Revenues, Expenditures, and Changes in Fund Balance Form 40I % Diff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (Col B & D) B & D Description Resource Codes Object Codes (A) (B) (C) (D) (E) (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 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

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