SAN DIEGO UNIFIED SCHOOL DISTRICT 1 UNAUDITED ACTUALS FINANCIAL - - PowerPoint PPT Presentation
SAN DIEGO UNIFIED SCHOOL DISTRICT 1 UNAUDITED ACTUALS FINANCIAL REPORT FISCAL YEAR 20 18 -19 BOARD OF EDUCATION PRESENTATION SEPTEMBER 10 , 20 19 1 OVERVIEW Purpose: Brief the Board on the Unaudited Actuals for Fiscal Year 2018-19
BOARD OF EDUCATION PRESENTATION SEPTEMBER 10 , 20 19
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We Are Here
March 15
Preliminary Certificated Notices
April Classified Notices May 15 Final Certificated Notices First and Second Reading
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Description 20 18 -19 Reserves
Required Reserves – Estim ated Actuals $ 67,535,850 Required Reserves – Unaudited Actuals $ 89,525,499 Difference between Estimated Actuals and Unaudited Actuals $ 21,989,649 Difference in Required Reserves – Unaudited Actuals Adjustments due to final state budget and disclosure $ 16,600,000 Adjustments (e.g. 2019-20 Commitment) $ 3,126,632 School Site Carryover $ 500,000 Miscellaneous Reserves (Stores, Prepaid Expenses, Revolving Cash, Economic Uncertainties) $ 1,763,017 Subtotal $ 21,989,649 Reserve (Shortfall/ Surplus) $ -
○ Accuracy ○ Compliance with:
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FORM TITLE TOC Table of Contents 1 CERTIFICATIONS CA Unaudited Actuals Certification 3 FUNDS SUMMARY EFB 2018-19 Ending Fund Balances 5 FUND FORMS - Expenditures by: (Object) Account (Function) Program 01 General Fund 6 15 11 Adult Education Fund 18 27 12 Child Development Fund 30 37 13 Cafeteria Special Revenue Fund 40 47 15 Pupil Transportation Equipment Fund 50 57 20 Special Reserve Fund for Post-Employment Benefits (Retiree Medical) 60 65 21 Building Fund 68 76 25 Capital Facilities Fund 79 86 35 County School Facilities Fund 89 97 40 Special Reserve Fund for Capital Outlay Projects 100 108 51 Bond Interest and Redemption Fund 111 117 67 Self-Insurance Fund 120 128 PAGE NUMBER
San Diego Unified School District
Unaudited Actuals
For the Fiscal Year 2018-19
TABLE OF CONTENTS
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FORM TITLE PAGE NUMBER
San Diego Unified School District
Unaudited Actuals
For the Fiscal Year 2018-19
TABLE OF CONTENTS
SUPPLEMENTAL FORMS A Average Daily Attendance 131 ASSET Schedule of Capital Assets 134 CEA Current Expense Formula/Minimum Classroom Compensation - Actuals 135 DEBT Schedule of Long-Term Liabilities 136 GANN Appropriations Limit Calculations 137 ICR Indirect Cost Rate Worksheet 140 L Lottery Report 145 ESMOE Every Student Succeeds Act Maintenance of Effort 146 PCRAF Program Cost Report - Allocation Factors 149 PCR Program Cost Report 150 SIAA Summary of Interfund Activities - Actuals 155 TECHNICAL REVIEW CHECKS (SACS) TRC-UA Technical Review Checks - Unaudited Actuals 157 TRC-OB Technical Review Checks - Budget 159
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San Diego Unified San Diego County Unaudited Actuals FINANCIAL REPORTS 2018-19 Unaudited Actuals Summary of Unaudited Actual Data Submission 37 68338 0000000 Form CA
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: ca (Rev 03/06/2018) Page 1 Printed: 9/5/2019 11:19 AM
Following is a summary of the critical data elements contained in your unaudited actual data. Since these data may have fiscal implications for your agency, please verify their accuracy before filing your unaudited actual financial reports.
Form Description Value
CEA Percent of Current Cost of Education Expended for Classroom Compensation
64.61% Must equal or exceed 60% for elementary, 55% for unified, and 50% for high school districts or future apportionments may be affected. (EC 41372)
CEA Deficiency Amount
$0.00 Applicable to districts not exempt from the requirement and not meeting the minimum classroom compensation percentage - see Form CEA for further details.
ESMOE Every Student Succeeds Act (ESSA) Maintenance of Effort (MOE) Determination
MOE Met If MOE Not Met, the 2020-21 apportionment may be reduced by the lesser of the following two percentages: MOE Deficiency Percentage - Based on Total Expenditures MOE Deficiency Percentage - Based on Expenditures Per ADA
GANN Adjustments to Appropriations Limit Per Government Code Section 7902.1
$39,372,564.77 If this amount is not zero, it represents an increase to your Appropriations Limit. The Department of Finance must be notified of increases within 45 days of budget adoption.
Adjusted Appropriations Limit
$813,312,311.58
Appropriations Subject to Limit
$813,312,311.58 These amounts represent the board approved Appropriations Limit and Appropriations Subject to Limit pursuant to Government Code Section 7906 and EC 42132.
ICR Preliminary Proposed Indirect Cost Rate
2.86% Fixed-with-carry-forward indirect cost rate for use in 2020-21, subject to CDE approval.
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Fund Fund Description Beginning Balance Revenue Expenses Transfers In/ (Transfers Out) Ending Balance 01 General Fund 90,181,834 $ 1,426,413,131 $ (1,394,083,655) $ 5,103,802 $ 127,615,113 $ 11 Adult Education 1,799,734 1,338,624 (1,851,200)
12 Child Development 2,721 21,836,894 (24,499,535) 3,045,689 385,769 13 Cafeteria Special Revenue 8,448,084 71,874,434 (67,033,758) 231,271 13,520,031 15 Pupil Transportation Equipment 280,586 7,704 (38,855)
20 Special Reserve - Retiree Benefits 2,524,503 63,252
2,836,992 21 Building Fund 988,814,934 272,467,968 (494,145,438) (517,563) 766,619,901 25 Capital Facilities Fund 82,193,563 47,016,554 (24,259,540) (14,300,000) 90,650,577 35 County School Facilities Fund 63,303,010 8,458,596 (3,237,321) (5,000,000) 63,524,285 40 Special Reserve - Capital Projects 9,252,064 4,909,634 (2,038,924) (1,000,000) 11,122,773 51 Bond Interest & Redemption 324,870,919 272,375,780 (217,660,499) (11,716,301) 367,869,899 67 Self Insurance Fund 40,598,111 40,686,559 (39,812,642) 11,670,000 53,142,027
TOTAL
1,612,270,063 $ 2,167,449,128 $ (2,268,661,365) $ (12,233,864) $ 1,498,823,960 $
SAN DIEGO UNIFIED SCHOOL DISTRICT Financial Services Division Budget Development Department September 5, 2019 Fiscal Year-End Fund Balances (Unaudited)
2018/19 Unaudited Actuals Report
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San Diego Unified San Diego County Unaudited Actuals General Fund Unrestricted and Restricted Expenditures by Object 37 68338 0000000 Form 01 California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-a (Rev 06/04/2019) Page 1 Printed: 9/5/2019 11:11 AM 2018-19 Unaudited Actuals 2019-20 Budget Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund
(C) Unrestricted (D) Restricted (E) Total Fund
(F) % Diff Column C & F
1) LCFF Sources 8010-8099 1,021,315,520.81 5,492,996.00 1,026,808,516.81 1,036,526,850.00 4,700,000.00 1,041,226,850.00 1.4% 2) Federal Revenue 8100-8299 15,725,889.62 89,734,746.33 105,460,635.95 10,000,000.00 91,440,924.00 101,440,924.00
3) Other State Revenue 8300-8599 39,595,212.85 204,960,849.48 244,556,062.33 19,616,781.00 174,926,948.00 194,543,729.00
4) Other Local Revenue 8600-8799 32,475,444.88 17,112,470.82 49,587,915.70 22,979,821.00 8,710,820.00 31,690,641.00
5) TOTAL, REVENUES 1,109,112,068.16 317,301,062.63 1,426,413,130.79 1,089,123,452.00 279,778,692.00 1,368,902,144.00
1) Certificated Salaries 1000-1999 432,680,304.78 145,780,027.78 578,460,332.56 446,836,040.00 149,182,290.00 596,018,330.00 3.0% 2) Classified Salaries 2000-2999 98,032,055.71 102,999,575.00 201,031,630.71 111,713,128.00 105,865,273.00 217,578,401.00 8.2% 3) Employee Benefits 3000-3999 248,685,119.32 225,333,273.07 474,018,392.39 268,573,250.00 194,420,968.00 462,994,218.00
4) Books and Supplies 4000-4999 14,597,955.21 20,937,995.82 35,535,951.03 11,249,253.00 31,465,728.00 42,714,981.00 20.2% 5) Services and Other Operating Expenditures 5000-5999 22,850,926.95 69,003,277.95 91,854,204.90 33,102,630.00 54,527,378.00 87,630,008.00
6) Capital Outlay 6000-6999 151,162.09 12,615,368.63 12,766,530.72 198,266.00 489,000.00 687,266.00
7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 10,286.00 1,334,791.59 1,345,077.59 0.00 1,335,698.00 1,335,698.00
8) Other Outgo - Transfers of Indirect Costs 7300-7399 (4,351,037.11) 3,422,571.75 (928,465.36) (4,949,107.00) 2,701,509.00 (2,247,598.00) 142.1% 9) TOTAL, EXPENDITURES 812,656,772.95 581,426,881.59 1,394,083,654.54 866,723,460.00 539,987,844.00 1,406,711,304.00 0.9%
OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 296,455,295.21 (264,125,818.96) 32,329,476.25 222,399,992.00 (260,209,152.00) (37,809,160.00)
1) Interfund Transfers a) Transfers In 8900-8929 20,698,767.07 0.00 20,698,767.07 21,066,880.00 0.00 21,066,880.00 1.8% b) Transfers Out 7600-7629 15,594,964.60 0.00 15,594,964.60 14,108,066.00 0.00 14,108,066.00
2) Other Sources/Uses a) Sources 8930-8979 0.00 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 0.00 0.0% 3) Contributions 8980-8999 (261,306,936.04) 261,306,936.04 0.00 (258,407,632.00) 258,407,632.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES (256,203,133.57) 261,306,936.04 5,103,802.47 (251,448,818.00) 258,407,632.00 6,958,814.00 36.3%
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San Diego Unified San Diego County Unaudited Actuals General Fund Unrestricted and Restricted Expenditures by Object 37 68338 0000000 Form 01 California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-a (Rev 06/04/2019) Page 2 Printed: 9/5/2019 11:11 AM 2018-19 Unaudited Actuals 2019-20 Budget Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund
(C) Unrestricted (D) Restricted (E) Total Fund
(F) % Diff Column C & F
BALANCE (C + D4) 40,252,161.64 (2,818,882.92) 37,433,278.72 (29,048,826.00) (1,801,520.00) (30,850,346.00)
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 49,324,395.13 40,857,439.32 90,181,834.45 89,526,450.64 38,088,662.53 127,615,113.17 41.5% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 49,324,395.13 40,857,439.32 90,181,834.45 89,526,450.64 38,088,662.53 127,615,113.17 41.5% d) Other Restatements 9795 (50,106.13) 50,106.13 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 49,274,289.00 40,907,545.45 90,181,834.45 89,526,450.64 38,088,662.53 127,615,113.17 41.5% 2) Ending Balance, June 30 (E + F1e) 89,526,450.64 38,088,662.53 127,615,113.17 60,477,624.64 36,287,142.53 96,764,767.17
Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 54,000.00 0.00 54,000.00 57,800.00 0.00 57,800.00 7.0% Stores 9712 3,204,913.55 0.00 3,204,913.55 1,674,228.00 0.00 1,674,228.00
Prepaid Items 9713 356,130.51 0.00 356,130.51 850,000.00 0.00 850,000.00 138.7% All Others 9719 0.00 0.00 0.00 0.00 0.00 0.00 0.0% b) Restricted 9740 0.00 38,088,664.03 38,088,664.03 0.00 36,287,144.03 36,287,144.03
c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Other Commitments 9760 0.00 0.00 0.00 0.00 0.00 0.00 0.0% d) Assigned Other Assignments 9780 57,717,406.58 0.00 57,717,406.58 7,487,976.00 0.00 7,487,976.00
e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 28,194,000.00 0.00 28,194,000.00 28,417,000.00 0.00 28,417,000.00 0.8% Unassigned/Unappropriated Amount 9790 0.00 (1.50) (1.50) 21,990,620.64 (1.50) 21,990,619.14 #########
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San Diego Unified San Diego County Unaudited Actuals General Fund Unrestricted and Restricted Expenditures by Object 37 68338 0000000 Form 01 California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-a (Rev 06/04/2019) Page 3 Printed: 9/5/2019 11:11 AM 2018-19 Unaudited Actuals 2019-20 Budget Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund
(C) Unrestricted (D) Restricted (E) Total Fund
(F) % Diff Column C & F
1) Cash a) in County Treasury 9110 128,266,204.98 33,427,803.23 161,694,008.21 1) Fair Value Adjustment to Cash in County Treasury 9111 0.00 0.00 0.00 b) in Banks 9120 0.00 0.00 0.00 c) in Revolving Cash Account 9130 54,000.00 0.00 54,000.00 d) with Fiscal Agent/Trustee 9135 0.00 0.00 0.00 e) Collections Awaiting Deposit 9140 0.00 0.00 0.00 2) Investments 9150 0.00 0.00 0.00 3) Accounts Receivable 9200 7,129,430.72 2,084,938.52 9,214,369.24 4) Due from Grantor Government 9290 2,296,445.90 42,186,202.20 44,482,648.10 5) Due from Other Funds 9310 34,691,904.84 991,982.62 35,683,887.46 6) Stores 9320 3,204,913.55 0.00 3,204,913.55 7) Prepaid Expenditures 9330 356,130.51 0.00 356,130.51 8) Other Current Assets 9340 0.00 0.00 0.00 9) TOTAL, ASSETS 175,999,030.50 78,690,926.57 254,689,957.07
1) Deferred Outflows of Resources 9490 0.00 0.00 0.00 2) TOTAL, DEFERRED OUTFLOWS 0.00 0.00 0.00
1) Accounts Payable 9500 51,374,492.59 12,738,816.77 64,113,309.36 2) Due to Grantor Governments 9590 31,331,408.00 335,229.21 31,666,637.21 3) Due to Other Funds 9610 3,766,679.28 11,586,775.76 15,353,455.04 4) Current Loans 9640 0.00 0.00 0.00 5) Unearned Revenue 9650 0.00 15,941,442.25 15,941,442.25 6) TOTAL, LIABILITIES 86,472,579.87 40,602,263.99 127,074,843.86
1) Deferred Inflows of Resources 9690 0.00 0.00 0.00 2) TOTAL, DEFERRED INFLOWS 0.00 0.00 0.00
Ending Fund Balance, June 30 (must agree with line F2) (G9 + H2) - (I6 + J2) 89,526,450.63 38,088,662.58 127,615,113.21
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San Diego Unified San Diego County Unaudited Actuals General Fund Unrestricted and Restricted Expenditures by Object 37 68338 0000000 Form 01 California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-a (Rev 06/04/2019) Page 4 Printed: 9/5/2019 11:11 AM 2018-19 Unaudited Actuals 2019-20 Budget Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund
(C) Unrestricted (D) Restricted (E) Total Fund
(F) % Diff Column C & F LCFF SOURCES Principal Apportionment State Aid - Current Year 8011 327,866,595.00 0.00 327,866,595.00 378,862,817.00 0.00 378,862,817.00 15.6% Education Protection Account State Aid - Current Year 8012 19,751,628.00 0.00 19,751,628.00 19,441,442.00 0.00 19,441,442.00
State Aid - Prior Years 8019 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Tax Relief Subventions Homeowners' Exemptions 8021 4,683,582.46 0.00 4,683,582.46 0.00 0.00 0.00
Timber Yield Tax 8022 0.00 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 0.00 0.0% County & District Taxes Secured Roll Taxes 8041 710,252,772.13 0.00 710,252,772.13 771,764,028.00 0.00 771,764,028.00 8.7% Unsecured Roll Taxes 8042 23,164,049.23 0.00 23,164,049.23 0.00 0.00 0.00
Prior Years' Taxes 8043 (333,862.73) 0.00 (333,862.73) 0.00 0.00 0.00
Supplemental Taxes 8044 13,490,528.59 0.00 13,490,528.59 0.00 0.00 0.00
Education Revenue Augmentation Fund (ERAF) 8045 (380,760.00) 0.00 (380,760.00) 0.00 0.00 0.00
Community Redevelopment Funds (SB 617/699/1992) 8047 55,865,436.13 0.00 55,865,436.13 3,476,956.00 0.00 3,476,956.00
Penalties and Interest from Delinquent Taxes 8048 0.00 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 0.00 0.0% Other In-Lieu Taxes 8082 0.00 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 0.00 0.0% Subtotal, LCFF Sources 1,154,359,968.81 0.00 1,154,359,968.81 1,173,545,243.00 0.00 1,173,545,243.00 1.7% LCFF Transfers Unrestricted LCFF Transfers - Current Year 0000 8091 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 0.00 0.0% Transfers to Charter Schools in Lieu of Property Taxes 8096 (133,044,448.00) 0.00 (133,044,448.00) (137,018,393.00) 0.00 (137,018,393.00) 3.0% Property Taxes Transfers 8097 0.00 5,492,996.00 5,492,996.00 0.00 4,700,000.00 4,700,000.00
LCFF/Revenue Limit Transfers - Prior Years 8099 0.00 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, LCFF SOURCES 1,021,315,520.81 5,492,996.00 1,026,808,516.81 1,036,526,850.00 4,700,000.00 1,041,226,850.00 1.4% FEDERAL REVENUE Maintenance and Operations 8110 15,725,889.62 1,957,512.63 17,683,402.25 10,000,000.00 800,000.00 10,800,000.00
Special Education Entitlement 8181 0.00 21,961,902.40 21,961,902.40 0.00 21,947,608.00 21,947,608.00
Special Education Discretionary Grants 8182 0.00 2,296,310.81 2,296,310.81 0.00 2,145,101.00 2,145,101.00
Child Nutrition Programs 8220 0.00 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 0.00 0.0% Forest Reserve Funds 8260 0.00 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 0.00 0.0% Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00 0.00 0.00 0.0% FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Interagency Contracts Between LEAs 8285 0.00 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 0.00 0.0% Title I, Part A, Basic 3010 8290 34,507,915.23 34,507,915.23 39,929,026.00 39,929,026.00 15.7% Title I, Part D, Local Delinquent Programs 3025 8290 0.00 0.00 0.00 0.00 0.0% Title II, Part A, Supporting Effective Instruction 4035 8290 9,113,561.96 9,113,561.96 7,794,878.00 7,794,878.00
Title III, Part A, Immigrant Student Program 4201 8290 315,137.61 315,137.61 409,848.00 409,848.00 30.1%
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San Diego Unified San Diego County Unaudited Actuals General Fund Unrestricted and Restricted Expenditures by Object 37 68338 0000000 Form 01 California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-a (Rev 06/04/2019) Page 5 Printed: 9/5/2019 11:11 AM 2018-19 Unaudited Actuals 2019-20 Budget Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund
(C) Unrestricted (D) Restricted (E) Total Fund
(F) % Diff Column C & F Title III, Part A, English Learner Program 4203 8290 (3,819,501.68) (3,819,501.68) 2,376,360.00 2,376,360.00
Public Charter Schools Grant Program (PCSGP) 4610 8290 0.00 0.00 0.00 0.00 0.0% Other NCLB / Every Student Succeeds Act 3020, 3040, 3041, 3045, 3060, 3061, 3110, 3150, 3155, 3177, 3180, 3181, 3182, 3185, 4050, 4123, 4124, 4126, 4127, 4128, 5510, 5630 8290 4,245,369.64 4,245,369.64 6,447,456.00 6,447,456.00 51.9% Career and Technical Education 3500-3599 8290 981,871.03 981,871.03 954,709.00 954,709.00
All Other Federal Revenue All Other 8290 0.00 18,174,666.70 18,174,666.70 0.00 8,635,938.00 8,635,938.00
TOTAL, FEDERAL REVENUE 15,725,889.62 89,734,746.33 105,460,635.95 10,000,000.00 91,440,924.00 101,440,924.00
OTHER STATE REVENUE Other State Apportionments ROC/P Entitlement Prior Years 6360 8319 0.00 0.00 0.00 0.00 0.0% Special Education Master Plan Current Year 6500 8311 58,060,087.00 58,060,087.00 84,943,997.00 84,943,997.00 46.3% Prior Years 6500 8319 1,492,384.00 1,492,384.00 0.00 0.00
All Other State Apportionments - Current Year All Other 8311 0.00 3,247,623.00 3,247,623.00 0.00 3,353,496.00 3,353,496.00 3.3% All Other State Apportionments - Prior Years All Other 8319 0.00 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 0.00 0.0% Mandated Costs Reimbursements 8550 22,197,437.00 0.00 22,197,437.00 3,992,080.00 0.00 3,992,080.00
Lottery - Unrestricted and Instructional Materials 8560 16,946,060.85 7,201,698.57 24,147,759.42 15,459,701.00 5,426,252.00 20,885,953.00
Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions 8575 0.00 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 0.00 0.0% Pass-Through Revenues from State Sources 8587 0.00 0.00 0.00 0.00 0.00 0.00 0.0% After School Education and Safety (ASES) 6010 8590 18,066,497.47 18,066,497.47 18,910,282.00 18,910,282.00 4.7% Charter School Facility Grant 6030 8590 0.00 0.00 0.00 0.00 0.0% Drug/Alcohol/Tobacco Funds 6650, 6690, 6695 8590 0.00 0.00 0.00 0.00 0.0% California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.00 0.00 0.0% Career Technical Education Incentive Grant Program 6387 8590 6,499,850.32 6,499,850.32 0.00 0.00
American Indian Early Childhood Education 7210 8590 0.00 0.00 0.00 0.00 0.0% Specialized Secondary 7370 8590 0.00 0.00 0.00 0.00 0.0% Quality Education Investment Act 7400 8590 0.00 0.00 0.00 0.00 0.0% All Other State Revenue All Other 8590 451,715.00 110,392,709.12 110,844,424.12 165,000.00 62,292,921.00 62,457,921.00
TOTAL, OTHER STATE REVENUE 39,595,212.85 204,960,849.48 244,556,062.33 19,616,781.00 174,926,948.00 194,543,729.00
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San Diego Unified San Diego County Unaudited Actuals General Fund Unrestricted and Restricted Expenditures by Object 37 68338 0000000 Form 01 California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-a (Rev 06/04/2019) Page 6 Printed: 9/5/2019 11:11 AM 2018-19 Unaudited Actuals 2019-20 Budget Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund
(C) Unrestricted (D) Restricted (E) Total Fund
(F) % Diff Column C & 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 0.00 0.0% Unsecured Roll 8616 0.00 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 0.00 0.0% Supplemental Taxes 8618 0.00 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 0.00 0.0% Other 8622 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Community Redevelopment Funds Not Subject to LCFF Deduction 8625 0.00 154,196.57 154,196.57 0.00 0.00 0.00
Penalties and Interest from Delinquent Non-LCFF Taxes 8629 0.00 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 0.00 0.0% Sale of Publications 8632 0.00 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 0.00 0.0% All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Leases and Rentals 8650 4,644,354.09 0.00 4,644,354.09 3,500,000.00 0.00 3,500,000.00
Interest 8660 11,097,877.53 14,527.04 11,112,404.57 8,150,000.00 0.00 8,150,000.00
Net Increase (Decrease) in the Fair Value
8662 0.00 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 0.00 0.0% Non-Resident Students 8672 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Transportation Fees From Individuals 8675 238,050.00 0.00 238,050.00 250,000.00 0.00 250,000.00 5.0% Interagency Services 8677 5,196,836.72 530,066.68 5,726,903.40 5,417,021.00 623,666.00 6,040,687.00 5.5% Mitigation/Developer Fees 8681 0.00 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 0.00 0.0% Other Local Revenue Plus: Misc Funds Non-LCFF (50%) Adjustment 8691 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Pass-Through Revenues From Local Sources 8697 0.00 0.00 0.00 0.00 0.00 0.00 0.0% All Other Local Revenue 8699 11,298,326.54 14,543,164.98 25,841,491.52 5,662,800.00 7,437,154.00 13,099,954.00
Tuition 8710 0.00 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 0.00 0.0% Transfers of Apportionments Special Education SELPA Transfers From Districts or Charter Schools 6500 8791 1,870,515.55 1,870,515.55 650,000.00 650,000.00
From County Offices 6500 8792 0.00 0.00 0.00 0.00 0.0% From JPAs 6500 8793 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 0.0% From County Offices 6360 8792 0.00 0.00 0.00 0.00 0.0% From JPAs 6360 8793 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 0.00 0.0% From County Offices All Other 8792 0.00 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 0.00 0.0% All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 32,475,444.88 17,112,470.82 49,587,915.70 22,979,821.00 8,710,820.00 31,690,641.00
TOTAL, REVENUES 1,109,112,068.16 317,301,062.63 1,426,413,130.79 1,089,123,452.00 279,778,692.00 1,368,902,144.00
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San Diego Unified San Diego County Unaudited Actuals General Fund Unrestricted and Restricted Expenditures by Object 37 68338 0000000 Form 01 California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-a (Rev 06/04/2019) Page 7 Printed: 9/5/2019 11:11 AM 2018-19 Unaudited Actuals 2019-20 Budget Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund
(C) Unrestricted (D) Restricted (E) Total Fund
(F) % Diff Column C & F CERTIFICATED SALARIES Certificated Teachers' Salaries 1100 360,660,040.71 116,717,868.20 477,377,908.91 371,240,941.00 119,861,467.00 491,102,408.00 2.9% Certificated Pupil Support Salaries 1200 31,418,302.92 14,475,072.76 45,893,375.68 32,682,201.00 12,682,424.00 45,364,625.00
Certificated Supervisors' and Administrators' Salaries 1300 35,039,727.02 4,180,594.16 39,220,321.18 36,811,739.00 6,186,878.00 42,998,617.00 9.6% Other Certificated Salaries 1900 5,562,234.13 10,406,492.66 15,968,726.79 6,101,159.00 10,451,521.00 16,552,680.00 3.7% TOTAL, CERTIFICATED SALARIES 432,680,304.78 145,780,027.78 578,460,332.56 446,836,040.00 149,182,290.00 596,018,330.00 3.0% CLASSIFIED SALARIES Classified Instructional Salaries 2100 992,707.57 40,659,718.79 41,652,426.36 1,637,710.00 42,940,933.00 44,578,643.00 7.0% Classified Support Salaries 2200 38,133,706.31 48,157,668.01 86,291,374.32 40,136,409.00 49,364,199.00 89,500,608.00 3.7% Classified Supervisors' and Administrators' Salaries 2300 12,698,974.85 5,577,073.75 18,276,048.60 15,510,202.00 5,786,344.00 21,296,546.00 16.5% Clerical, Technical and Office Salaries 2400 42,218,180.51 6,249,019.90 48,467,200.41 51,434,010.00 5,776,116.00 57,210,126.00 18.0% Other Classified Salaries 2900 3,988,486.47 2,356,094.55 6,344,581.02 2,994,797.00 1,997,681.00 4,992,478.00
TOTAL, CLASSIFIED SALARIES 98,032,055.71 102,999,575.00 201,031,630.71 111,713,128.00 105,865,273.00 217,578,401.00 8.2% EMPLOYEE BENEFITS STRS 3101-3102 69,029,172.56 109,529,583.45 178,558,756.01 75,312,601.00 80,174,890.00 155,487,491.00
PERS 3201-3202 16,307,400.49 30,663,542.00 46,970,942.49 23,216,082.00 22,516,180.00 45,732,262.00
OASDI/Medicare/Alternative 3301-3302 13,594,812.32 10,083,947.21 23,678,759.53 14,833,238.00 10,506,413.00 25,339,651.00 7.0% Health and Welfare Benefits 3401-3402 110,487,199.90 67,363,087.32 177,850,287.22 122,966,977.00 73,182,841.00 196,149,818.00 10.3% Unemployment Insurance 3501-3502 264,972.42 123,943.40 388,915.82 280,746.00 129,851.00 410,597.00 5.6% Workers' Compensation 3601-3602 12,685,005.95 5,947,913.43 18,632,919.38 13,350,292.00 6,201,921.00 19,552,213.00 4.9% OPEB, Allocated 3701-3702 1,675,069.84 1,335,332.95 3,010,402.79 1,713,850.00 1,318,197.00 3,032,047.00 0.7% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 24,641,485.84 285,923.31 24,927,409.15 16,899,464.00 390,675.00 17,290,139.00
TOTAL, EMPLOYEE BENEFITS 248,685,119.32 225,333,273.07 474,018,392.39 268,573,250.00 194,420,968.00 462,994,218.00
BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials 4100 2,341.05 2,985,112.85 2,987,453.90 13,480.00 5,636,352.00 5,649,832.00 89.1% Books and Other Reference Materials 4200 72,342.33 86,221.15 158,563.48 47,890.00 21,502.00 69,392.00
Materials and Supplies 4300 13,798,884.84 14,756,567.66 28,555,452.50 10,639,751.00 23,705,814.00 34,345,565.00 20.3% Noncapitalized Equipment 4400 724,386.99 3,110,094.16 3,834,481.15 548,132.00 2,102,060.00 2,650,192.00
Food 4700 0.00 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, BOOKS AND SUPPLIES 14,597,955.21 20,937,995.82 35,535,951.03 11,249,253.00 31,465,728.00 42,714,981.00 20.2% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 1,430,392.47 51,627,343.76 53,057,736.23 2,569,170.00 51,066,992.00 53,636,162.00 1.1% Travel and Conferences 5200 652,099.37 1,141,742.02 1,793,841.39 578,475.00 787,359.00 1,365,834.00
Dues and Memberships 5300 492,786.06 89,946.33 582,732.39 381,605.00 72,355.00 453,960.00
Insurance 5400 - 5450 6,710.00 0.00 6,710.00 6,787.00 0.00 6,787.00 1.1% Operations and Housekeeping Services 5500 23,566,722.76 0.00 23,566,722.76 27,778,130.00 0.00 27,778,130.00 17.9% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 2,468,030.65 289,938.96 2,757,969.61 2,960,928.00 190,499.00 3,151,427.00 14.3% Transfers of Direct Costs 5710 (29,080,716.92) 29,080,716.92 0.00 (26,413,960.00) 26,413,960.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 (297,467.39) (21,656,171.49) (21,953,638.88) (668,256.00) (30,984,690.00) (31,652,946.00) 44.2% Professional/Consulting Services and Operating Expenditures 5800 18,257,939.69 8,346,773.44 26,604,713.13 20,773,221.00 6,878,962.00 27,652,183.00 3.9% Communications 5900 5,354,430.26 82,988.01 5,437,418.27 5,136,530.00 101,941.00 5,238,471.00
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 22,850,926.95 69,003,277.95 91,854,204.90 33,102,630.00 54,527,378.00 87,630,008.00
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San Diego Unified San Diego County Unaudited Actuals General Fund Unrestricted and Restricted Expenditures by Object 37 68338 0000000 Form 01 California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-a (Rev 06/04/2019) Page 8 Printed: 9/5/2019 11:11 AM 2018-19 Unaudited Actuals 2019-20 Budget Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund
(C) Unrestricted (D) Restricted (E) Total Fund
(F) % Diff Column C & F CAPITAL OUTLAY Land 6100 541.00 1,263,890.38 1,264,431.38 0.00 1,000.00 1,000.00
Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Buildings and Improvements of Buildings 6200 0.00 10,561,918.92 10,561,918.92 0.00 5,000.00 5,000.00
Books and Media for New School Libraries
6300 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Equipment 6400 150,621.09 789,559.33 940,180.42 198,266.00 483,000.00 681,266.00
Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 151,162.09 12,615,368.63 12,766,530.72 198,266.00 489,000.00 687,266.00
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 0.00 0.0% State Special Schools 7130 10,286.00 36,318.00 46,604.00 0.00 0.00 0.00
Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools 7141 0.00 152,848.48 152,848.48 0.00 35,698.00 35,698.00
Payments to County Offices 7142 0.00 1,145,625.11 1,145,625.11 0.00 1,300,000.00 1,300,000.00 13.5% Payments to JPAs 7143 0.00 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 0.00 0.0% To County Offices 7212 0.00 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 0.00 0.0% Special Education SELPA Transfers of Apportionments To Districts or Charter Schools 6500 7221 0.00 0.00 0.00 0.00 0.0% To County Offices 6500 7222 0.00 0.00 0.00 0.00 0.0% To JPAs 6500 7223 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 0.0% To County Offices 6360 7222 0.00 0.00 0.00 0.00 0.0% To JPAs 6360 7223 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 0.00 0.0% All Other Transfers 7281-7283 0.00 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 0.00 0.0% Debt Service Debt Service - Interest 7438 0.00 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 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 10,286.00 1,334,791.59 1,345,077.59 0.00 1,335,698.00 1,335,698.00
OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs 7310 (3,422,571.75) 3,422,571.75 0.00 (2,701,509.00) 2,701,509.00 0.00 0.0% Transfers of Indirect Costs - Interfund 7350 (928,465.36) 0.00 (928,465.36) (2,247,598.00) 0.00 (2,247,598.00) 142.1% TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (4,351,037.11) 3,422,571.75 (928,465.36) (4,949,107.00) 2,701,509.00 (2,247,598.00) 142.1% TOTAL, EXPENDITURES 812,656,772.95 581,426,881.59 1,394,083,654.54 866,723,460.00 539,987,844.00 1,406,711,304.00 0.9%
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San Diego Unified San Diego County Unaudited Actuals General Fund Unrestricted and Restricted Expenditures by Object 37 68338 0000000 Form 01 California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-a (Rev 06/04/2019) Page 9 Printed: 9/5/2019 11:11 AM 2018-19 Unaudited Actuals 2019-20 Budget Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund
(C) Unrestricted (D) Restricted (E) Total Fund
(F) % Diff Column C & F INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: Special Reserve Fund 8912 0.00 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 0.00 0.0% Other Authorized Interfund Transfers In 8919 20,698,767.07 0.00 20,698,767.07 21,066,880.00 0.00 21,066,880.00 1.8% (a) TOTAL, INTERFUND TRANSFERS IN 20,698,767.07 0.00 20,698,767.07 21,066,880.00 0.00 21,066,880.00 1.8% INTERFUND TRANSFERS OUT To: Child Development Fund 7611 0.00 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 0.00 0.0% To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.00 0.0% To: Cafeteria Fund 7616 232,271.37 0.00 232,271.37 0.00 0.00 0.00
Other Authorized Interfund Transfers Out 7619 15,362,693.23 0.00 15,362,693.23 14,108,066.00 0.00 14,108,066.00
(b) TOTAL, INTERFUND TRANSFERS OUT 15,594,964.60 0.00 15,594,964.60 14,108,066.00 0.00 14,108,066.00
OTHER SOURCES/USES SOURCES State Apportionments Emergency Apportionments 8931 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds Proceeds from Disposal of Capital Assets 8953 0.00 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 0.00 0.0% Long-Term Debt Proceeds Proceeds from Certificates
8971 0.00 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 0.00 0.0% Proceeds from Lease Revenue Bonds 8973 0.00 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 0.00 0.0% (c) TOTAL, SOURCES 0.00 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 0.00 0.0% All Other Financing Uses 7699 0.00 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 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 (261,306,936.04) 261,306,936.04 0.00 (258,407,632.00) 258,407,632.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS (261,306,936.04) 261,306,936.04 0.00 (258,407,632.00) 258,407,632.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (256,203,133.57) 261,306,936.04 5,103,802.47 (251,448,818.00) 258,407,632.00 6,958,814.00 36.3%
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San Diego Unified San Diego County Unaudited Actuals General Fund Unrestricted and Restricted Expenditures by Function 37 68338 0000000 Form 01 California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-a (Rev 02/21/2018) Page 1 Printed: 9/5/2019 11:11 AM 2018-19 Unaudited Actuals 2019-20 Budget Description Function Codes Object Codes Unrestricted (A) Restricted (B) Total Fund
(C) Unrestricted (D) Restricted (E) Total Fund
(F) % Diff Column C & F
1) LCFF Sources 8010-8099 1,021,315,520.81 5,492,996.00 1,026,808,516.81 1,036,526,850.00 4,700,000.00 1,041,226,850.00 1.4% 2) Federal Revenue 8100-8299 15,725,889.62 89,734,746.33 105,460,635.95 10,000,000.00 91,440,924.00 101,440,924.00
3) Other State Revenue 8300-8599 39,595,212.85 204,960,849.48 244,556,062.33 19,616,781.00 174,926,948.00 194,543,729.00
4) Other Local Revenue 8600-8799 32,475,444.88 17,112,470.82 49,587,915.70 22,979,821.00 8,710,820.00 31,690,641.00
5) TOTAL, REVENUES 1,109,112,068.16 317,301,062.63 1,426,413,130.79 1,089,123,452.00 279,778,692.00 1,368,902,144.00
1) Instruction 1000-1999 529,274,466.71 365,083,885.29 894,358,352.00 532,893,035.00 356,080,392.00 888,973,427.00
2) Instruction - Related Services 2000-2999 105,475,290.20 44,982,176.81 150,457,467.01 120,446,765.00 40,795,172.00 161,241,937.00 7.2% 3) Pupil Services 3000-3999 68,317,134.55 101,721,364.78 170,038,499.33 74,387,534.00 94,734,654.00 169,122,188.00
4) Ancillary Services 4000-4999 3,844,694.49 646,045.93 4,490,740.42 3,635,661.00 183,850.00 3,819,511.00
5) Community Services 5000-5999 1,492,185.32 22,382.77 1,514,568.09 257,789.00 0.00 257,789.00
6) Enterprise 6000-6999 214,528.16 11,973.05 226,501.21 16,087,510.00 0.00 16,087,510.00 7002.6% 7) General Administration 7000-7999 45,418,633.57 5,610,526.35 51,029,159.92 52,093,976.00 3,486,350.00 55,580,326.00 8.9% 8) Plant Services 8000-8999 51,151,267.37 62,013,735.02 113,165,002.39 59,498,968.00 43,371,728.00 102,870,696.00
9) Other Outgo 9000-9999 Except 7600-7699 7,468,572.58 1,334,791.59 8,803,364.17 7,422,222.00 1,335,698.00 8,757,920.00
10) TOTAL, EXPENDITURES 812,656,772.95 581,426,881.59 1,394,083,654.54 866,723,460.00 539,987,844.00 1,406,711,304.00 0.9%
OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 296,455,295.21 (264,125,818.96) 32,329,476.25 222,399,992.00 (260,209,152.00) (37,809,160.00)
1) Interfund Transfers a) Transfers In 8900-8929 20,698,767.07 0.00 20,698,767.07 21,066,880.00 0.00 21,066,880.00 1.8% b) Transfers Out 7600-7629 15,594,964.60 0.00 15,594,964.60 14,108,066.00 0.00 14,108,066.00
2) Other Sources/Uses a) Sources 8930-8979 0.00 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 0.00 0.0% 3) Contributions 8980-8999 (261,306,936.04) 261,306,936.04 0.00 (258,407,632.00) 258,407,632.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES (256,203,133.57) 261,306,936.04 5,103,802.47 (251,448,818.00) 258,407,632.00 6,958,814.00 36.3%
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San Diego Unified San Diego County Unaudited Actuals General Fund Unrestricted and Restricted Expenditures by Function 37 68338 0000000 Form 01 California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-a (Rev 02/21/2018) Page 2 Printed: 9/5/2019 11:11 AM 2018-19 Unaudited Actuals 2019-20 Budget Description Function Codes Object Codes Unrestricted (A) Restricted (B) Total Fund
(C) Unrestricted (D) Restricted (E) Total Fund
(F) % Diff Column C & F
BALANCE (C + D4) 40,252,161.64 (2,818,882.92) 37,433,278.72 (29,048,826.00) (1,801,520.00) (30,850,346.00)
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 49,324,395.13 40,857,439.32 90,181,834.45 89,526,450.64 38,088,662.53 127,615,113.17 41.5% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 49,324,395.13 40,857,439.32 90,181,834.45 89,526,450.64 38,088,662.53 127,615,113.17 41.5% d) Other Restatements 9795 (50,106.13) 50,106.13 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 49,274,289.00 40,907,545.45 90,181,834.45 89,526,450.64 38,088,662.53 127,615,113.17 41.5% 2) Ending Balance, June 30 (E + F1e) 89,526,450.64 38,088,662.53 127,615,113.17 60,477,624.64 36,287,142.53 96,764,767.17
Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 54,000.00 0.00 54,000.00 57,800.00 0.00 57,800.00 7.0% Stores 9712 3,204,913.55 0.00 3,204,913.55 1,674,228.00 0.00 1,674,228.00
Prepaid Items 9713 356,130.51 0.00 356,130.51 850,000.00 0.00 850,000.00 138.7% All Others 9719 0.00 0.00 0.00 0.00 0.00 0.00 0.0% b) Restricted 9740 0.00 38,088,664.03 38,088,664.03 0.00 36,287,144.03 36,287,144.03
c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Other Commitments (by Resource/Object) 9760 0.00 0.00 0.00 0.00 0.00 0.00 0.0% d) Assigned Other Assignments (by Resource/Object) 9780 57,717,406.58 0.00 57,717,406.58 7,487,976.00 0.00 7,487,976.00
e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 28,194,000.00 0.00 28,194,000.00 28,417,000.00 0.00 28,417,000.00 0.8% Unassigned/Unappropriated Amount 9790 0.00 (1.50) (1.50) 21,990,620.64 (1.50) 21,990,619.14 #########
16 of 159
San Diego Unified San Diego County Unaudited Actuals General Fund Exhibit: Restricted Balance Detail 37 68338 0000000 Form 01 California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-a (Rev 04/17/2019) Page 1 Printed: 9/5/2019 11:11 AM 2018-19 2019-20 Resource Description Unaudited Actuals Budget 5640 Medi-Cal Billing Option 4,760,365.69 4,760,365.69 5810 Other Restricted Federal 0.22 0.22 6230 California Clean Energy Jobs Act 11,410,318.07 10,630,948.07 6300 Lottery: Instructional Materials 7,102,707.26 6,049,058.26 6385 Governor's CTE Initiative: California Partnership Academies 0.02 0.02 6512 Special Ed: Mental Health Services 0.02 0.02 7311 Classified School Employee Professional Development Block Grant 852,688.00 852,688.00 7338 College Readiness Block Grant 307,657.44 307,657.44 7510 Low-Performing Students Block Grant 1,493,875.00 1,493,875.00 8150 Ongoing & Major Maintenance Account (RMA: Education Code Section 17070.75) 5,811,212.00 5,811,212.00 9010 Other Restricted Local 6,349,840.31 6,381,339.31 Total, Restricted Balance 38,088,664.03 36,287,144.03
17 of 159
San Diego Unified San Diego County Unaudited Actuals Adult Education Fund Expenditures by Object 37 68338 0000000 Form 11
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 1 Printed: 9/5/2019 11:12 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
1) LCFF Sources 8010-8099 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 1,296,641.50 1,304,649.00 0.6% 4) Other Local Revenue 8600-8799 41,982.48 25,000.00
5) TOTAL, REVENUES 1,338,623.98 1,329,649.00
1) Certificated Salaries 1000-1999 697,973.55 786,013.00 12.6% 2) Classified Salaries 2000-2999 251,348.50 191,913.00
3) Employee Benefits 3000-3999 461,911.77 624,599.00 35.2% 4) Books and Supplies 4000-4999 176,968.77 383,986.00 117.0% 5) Services and Other Operating Expenditures 5000-5999 195,664.78 0.00
6) Capital Outlay 6000-6999 10,928.01 0.00
7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 56,404.16 51,145.00
9) TOTAL, EXPENDITURES 1,851,199.54 2,037,656.00 10.1%
OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (512,575.56) (708,007.00) 38.1%
1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.0%
18 of 159
San Diego Unified San Diego County Unaudited Actuals Adult Education Fund Expenditures by Object 37 68338 0000000 Form 11
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 2 Printed: 9/5/2019 11:12 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
BALANCE (C + D4) (512,575.56) (708,007.00) 38.1%
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 1,799,733.73 1,287,158.17
b) Audit Adjustments 9793 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 1,799,733.73 1,287,158.17
d) Other Restatements 9795 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 1,799,733.73 1,287,158.17
2) Ending Balance, June 30 (E + F1e) 1,287,158.17 579,151.17
Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0% Stores 9712 0.00 0.00 0.0% Prepaid Items 9713 795.00 0.00
All Others 9719 0.00 0.00 0.0% b) Restricted 9740 1,286,363.17 579,151.17
c) Committed Stabilization Arrangements 9750 0.00 0.00 0.0% Other Commitments 9760 0.00 0.00 0.0% d) Assigned Other Assignments 9780 0.00 0.00 0.0% e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.0% Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%
19 of 159
San Diego Unified San Diego County Unaudited Actuals Adult Education Fund Expenditures by Object 37 68338 0000000 Form 11
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 3 Printed: 9/5/2019 11:12 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
1) Cash a) in County Treasury 9110 1,231,686.93 1) Fair Value Adjustment to Cash in County Treasury 9111 0.00 b) in Banks 9120 0.00 c) in Revolving Cash Account 9130 0.00 d) with Fiscal Agent/Trustee 9135 0.00 e) Collections Awaiting Deposit 9140 0.00 2) Investments 9150 0.00 3) Accounts Receivable 9200 112,180.14 4) Due from Grantor Government 9290 0.00 5) Due from Other Funds 9310 99,009.80 6) Stores 9320 0.00 7) Prepaid Expenditures 9330 795.00 8) Other Current Assets 9340 0.00 9) TOTAL, ASSETS 1,443,671.87
1) Deferred Outflows of Resources 9490 0.00 2) TOTAL, DEFERRED OUTFLOWS 0.00
1) Accounts Payable 9500 13,816.63 2) Due to Grantor Governments 9590 0.00 3) Due to Other Funds 9610 142,697.07 4) Current Loans 9640 5) Unearned Revenue 9650 0.00 6) TOTAL, LIABILITIES 156,513.70
1) Deferred Inflows of Resources 9690 0.00 2) TOTAL, DEFERRED INFLOWS 0.00
Ending Fund Balance, June 30 (must agree with line F2) (G9 + H2) - (I6 + J2) 1,287,158.17
20 of 159
San Diego Unified San Diego County Unaudited Actuals Adult Education Fund Expenditures by Object 37 68338 0000000 Form 11
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 4 Printed: 9/5/2019 11:12 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference LCFF SOURCES LCFF Transfers LCFF Transfers - Current Year 8091 0.00 0.00 0.0% LCFF/Revenue Limit Transfers - Prior Years 8099 0.00 0.00 0.0% TOTAL, LCFF SOURCES 0.00 0.00 0.0% FEDERAL REVENUE Interagency Contracts Between LEAs 8285 0.00 0.00 0.0% Career and Technical Education 3500-3599 8290 0.00 0.00 0.0% All Other Federal Revenue All Other 8290 0.00 0.00 0.0% TOTAL, FEDERAL REVENUE 0.00 0.00 0.0% OTHER STATE REVENUE Other State Apportionments All Other State Apportionments - Current Year 8311 0.00 0.00 0.0% All Other State Apportionments - Prior Years 8319 0.00 0.00 0.0% Pass-Through Revenues from State Sources 8587 0.00 0.00 0.0% Adult Education Program 6391 8590 1,159,188.50 1,199,296.00 3.5% All Other State Revenue All Other 8590 137,453.00 105,353.00
TOTAL, OTHER STATE REVENUE 1,296,641.50 1,304,649.00 0.6%
21 of 159
San Diego Unified San Diego County Unaudited Actuals Adult Education Fund Expenditures by Object 37 68338 0000000 Form 11
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 5 Printed: 9/5/2019 11:12 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference OTHER LOCAL REVENUE Other Local Revenue Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.0% Leases and Rentals 8650 0.00 0.00 0.0% Interest 8660 37,013.29 25,000.00
Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.0% Fees and Contracts Adult Education Fees 8671 0.00 0.00 0.0% Interagency Services 8677 0.00 0.00 0.0% Other Local Revenue All Other Local Revenue 8699 4,969.19 0.00
Tuition 8710 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 41,982.48 25,000.00
TOTAL, REVENUES 1,338,623.98 1,329,649.00
22 of 159
San Diego Unified San Diego County Unaudited Actuals Adult Education Fund Expenditures by Object 37 68338 0000000 Form 11
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 6 Printed: 9/5/2019 11:12 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference CERTIFICATED SALARIES Certificated Teachers' Salaries 1100 429,820.20 553,651.00 28.8% Certificated Pupil Support Salaries 1200 12,364.23 65,834.00 432.5% Certificated Supervisors' and Administrators' Salaries 1300 71,257.58 75,171.00 5.5% Other Certificated Salaries 1900 184,531.54 91,357.00
TOTAL, CERTIFICATED SALARIES 697,973.55 786,013.00 12.6% CLASSIFIED SALARIES Classified Instructional Salaries 2100 58,227.54 83,615.00 43.6% Classified Support Salaries 2200 1,598.73 0.00
Classified Supervisors' and Administrators' Salaries 2300 0.00 0.00 0.0% Clerical, Technical and Office Salaries 2400 191,522.23 108,298.00
Other Classified Salaries 2900 0.00 0.00 0.0% TOTAL, CLASSIFIED SALARIES 251,348.50 191,913.00
EMPLOYEE BENEFITS STRS 3101-3102 201,063.85 220,615.00 9.7% PERS 3201-3202 45,613.58 39,728.00
OASDI/Medicare/Alternative 3301-3302 26,904.21 26,078.00
Health and Welfare Benefits 3401-3402 159,183.18 306,407.00 92.5% Unemployment Insurance 3501-3502 475.31 490.00 3.1% Workers' Compensation 3601-3602 22,690.15 23,376.00 3.0% OPEB, Allocated 3701-3702 5,053.34 6,350.00 25.7% OPEB, Active Employees 3751-3752 0.00 0.00 0.0% Other Employee Benefits 3901-3902 928.15 1,555.00 67.5% TOTAL, EMPLOYEE BENEFITS 461,911.77 624,599.00 35.2% BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials 4100 2,632.66 0.00
Books and Other Reference Materials 4200 0.00 0.00 0.0% Materials and Supplies 4300 148,621.93 383,986.00 158.4% Noncapitalized Equipment 4400 25,714.18 0.00
TOTAL, BOOKS AND SUPPLIES 176,968.77 383,986.00 117.0%
23 of 159
San Diego Unified San Diego County Unaudited Actuals Adult Education Fund Expenditures by Object 37 68338 0000000 Form 11
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 7 Printed: 9/5/2019 11:12 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 4,896.40 0.00
Travel and Conferences 5200 8,666.72 0.00
Dues and Memberships 5300 0.00 0.00 0.0% Insurance 5400-5450 0.00 0.00 0.0% Operations and Housekeeping Services 5500 0.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 6,769.47 0.00
Transfers of Direct Costs 5710 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 5,664.61 0.00
Professional/Consulting Services and Operating Expenditures 5800 167,968.98 0.00
Communications 5900 1,698.60 0.00
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 195,664.78 0.00
CAPITAL OUTLAY Land 6100 0.00 0.00 0.0% Land Improvements 6170 0.00 0.00 0.0% Buildings and Improvements of Buildings 6200 0.00 0.00 0.0% Equipment 6400 10,928.01 0.00
Equipment Replacement 6500 0.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 10,928.01 0.00
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 0.0% Payments to County Offices 7142 0.00 0.00 0.0% Payments to JPAs 7143 0.00 0.00 0.0% Other Transfers Out Transfers of Pass-Through Revenues To Districts or Charter Schools 7211 0.00 0.00 0.0% To County Offices 7212 0.00 0.00 0.0% To JPAs 7213 0.00 0.00 0.0% Debt Service Debt Service - Interest 7438 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.0%
24 of 159
San Diego Unified San Diego County Unaudited Actuals Adult Education Fund Expenditures by Object 37 68338 0000000 Form 11
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 8 Printed: 9/5/2019 11:12 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs - Interfund 7350 56,404.16 51,145.00
TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 56,404.16 51,145.00
TOTAL, EXPENDITURES 1,851,199.54 2,037,656.00 10.1%
25 of 159
San Diego Unified San Diego County Unaudited Actuals Adult Education Fund Expenditures by Object 37 68338 0000000 Form 11
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 9 Printed: 9/5/2019 11:12 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized Interfund Transfers In 8919 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.0% INTERFUND TRANSFERS OUT To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.0% OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Certificates
8971 0.00 0.00 0.0% Proceeds from Capital Leases 8972 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 0.00 0.0%
26 of 159
San Diego Unified San Diego County Unaudited Actuals Adult Education Fund Expenditures by Function 37 68338 0000000 Form 11
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 1 Printed: 9/5/2019 11:12 AM
Description Function Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
1) LCFF Sources 8010-8099 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 1,296,641.50 1,304,649.00 0.6% 4) Other Local Revenue 8600-8799 41,982.48 25,000.00
5) TOTAL, REVENUES 1,338,623.98 1,329,649.00
1) Instruction 1000-1999 1,133,646.06 1,448,783.00 27.8% 2) Instruction - Related Services 2000-2999 646,195.62 431,966.00
3) Pupil Services 3000-3999 13,148.12 105,762.00 704.4% 4) Ancillary Services 4000-4999 0.00 0.00 0.0% 5) Community Services 5000-5999 0.00 0.00 0.0% 6) Enterprise 6000-6999 0.00 0.00 0.0% 7) General Administration 7000-7999 56,404.16 51,145.00
8) Plant Services 8000-8999 1,805.58 0.00
9) Other Outgo 9000-9999 Except 7600-7699 0.00 0.00 0.0% 10) TOTAL, EXPENDITURES 1,851,199.54 2,037,656.00 10.1%
OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (512,575.56) (708,007.00) 38.1%
1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.0%
27 of 159
San Diego Unified San Diego County Unaudited Actuals Adult Education Fund Expenditures by Function 37 68338 0000000 Form 11
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 2 Printed: 9/5/2019 11:12 AM
Description Function Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
BALANCE (C + D4) (512,575.56) (708,007.00) 38.1%
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 1,799,733.73 1,287,158.17
b) Audit Adjustments 9793 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 1,799,733.73 1,287,158.17
d) Other Restatements 9795 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 1,799,733.73 1,287,158.17
2) Ending Balance, June 30 (E + F1e) 1,287,158.17 579,151.17
Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0% Stores 9712 0.00 0.00 0.0% Prepaid Items 9713 795.00 0.00
All Others 9719 0.00 0.00 0.0% b) Restricted 9740 1,286,363.17 579,151.17
c) Committed Stabilization Arrangements 9750 0.00 0.00 0.0% Other Commitments (by Resource/Object) 9760 0.00 0.00 0.0% d) Assigned Other Assignments (by Resource/Object) 9780 0.00 0.00 0.0% e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.0% Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%
28 of 159
San Diego Unified San Diego County Unaudited Actuals Adult Education Fund Exhibit: Restricted Balance Detail 37 68338 0000000 Form 11 California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/17/2019) Page 1 Printed: 9/5/2019 11:12 AM
2018-19 2019-20 Resource Description Unaudited Actuals Budget 6371 CalWORKs for ROCP or Adult Education 24,064.32 51,308.32 6391 Adult Education Program 1,224,587.51 490,131.51 6392 Adult Education Block Grant Data and Accountability 0.66 0.66 9010 Other Restricted Local 37,710.68 37,710.68 Total, Restricted Balance 1,286,363.17 579,151.17
29 of 159
San Diego Unified San Diego County Unaudited Actuals Child Development Fund Expenditures by Object 37 68338 0000000 Form 12
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 1 Printed: 9/5/2019 11:12 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
1) LCFF Sources 8010-8099 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 232,623.00 168,077.00
3) Other State Revenue 8300-8599 16,037,394.00 14,432,109.00
4) Other Local Revenue 8600-8799 5,566,876.52 4,730,000.00
5) TOTAL, REVENUES 21,836,893.52 19,330,186.00
1) Certificated Salaries 1000-1999 7,022,650.48 5,993,264.00
2) Classified Salaries 2000-2999 6,645,153.82 6,014,013.00
3) Employee Benefits 3000-3999 9,344,523.34 9,201,220.00
4) Books and Supplies 4000-4999 583,821.95 2,288,650.00 292.0% 5) Services and Other Operating Expenditures 5000-5999 107,572.99 19,586.00
6) Capital Outlay 6000-6999 42,700.22 0.00
7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 753,111.95 614,287.00
9) TOTAL, EXPENDITURES 24,499,534.75 24,131,020.00
OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (2,662,641.23) (4,800,834.00) 80.3%
1) Interfund Transfers a) Transfers In 8900-8929 3,045,741.23 4,800,834.00 57.6% b) Transfers Out 7600-7629 52.07 0.00
2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 3,045,689.16 4,800,834.00 57.6%
30 of 159
San Diego Unified San Diego County Unaudited Actuals Child Development Fund Expenditures by Object 37 68338 0000000 Form 12
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 2 Printed: 9/5/2019 11:12 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
BALANCE (C + D4) 383,047.93 0.00
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 2,721.47 385,769.40 14075.0% b) Audit Adjustments 9793 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 2,721.47 385,769.40 14075.0% d) Other Restatements 9795 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 2,721.47 385,769.40 14075.0% 2) Ending Balance, June 30 (E + F1e) 385,769.40 385,769.40 0.0% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0% Stores 9712 0.00 0.00 0.0% Prepaid Items 9713 6,574.04 0.00
All Others 9719 0.00 0.00 0.0% b) Restricted 9740 379,196.04 379,196.04 0.0% c) Committed Stabilization Arrangements 9750 0.00 0.00 0.0% Other Commitments 9760 0.00 0.00 0.0% d) Assigned Other Assignments 9780 0.00 6,574.04 New e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.0% Unassigned/Unappropriated Amount 9790 (0.68) (0.68) 0.0%
31 of 159
San Diego Unified San Diego County Unaudited Actuals Child Development Fund Expenditures by Object 37 68338 0000000 Form 12
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 3 Printed: 9/5/2019 11:12 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
1) Cash a) in County Treasury 9110 5,403,902.22 1) Fair Value Adjustment to Cash in County Treasury 9111 0.00 b) in Banks 9120 0.00 c) in Revolving Cash Account 9130 0.00 d) with Fiscal Agent/Trustee 9135 0.00 e) Collections Awaiting Deposit 9140 0.00 2) Investments 9150 0.00 3) Accounts Receivable 9200 251,567.17 4) Due from Grantor Government 9290 2,039,372.00 5) Due from Other Funds 9310 4,639,343.27 6) Stores 9320 0.00 7) Prepaid Expenditures 9330 6,574.04 8) Other Current Assets 9340 0.00 9) TOTAL, ASSETS 12,340,758.70
1) Deferred Outflows of Resources 9490 0.00 2) TOTAL, DEFERRED OUTFLOWS 0.00
1) Accounts Payable 9500 42,884.24 2) Due to Grantor Governments 9590 63,090.00 3) Due to Other Funds 9610 11,849,015.06 4) Current Loans 9640 5) Unearned Revenue 9650 0.00 6) TOTAL, LIABILITIES 11,954,989.30
1) Deferred Inflows of Resources 9690 0.00 2) TOTAL, DEFERRED INFLOWS 0.00
Ending Fund Balance, June 30 (must agree with line F2) (G9 + H2) - (I6 + J2) 385,769.40
32 of 159
San Diego Unified San Diego County Unaudited Actuals Child Development Fund Expenditures by Object 37 68338 0000000 Form 12
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 4 Printed: 9/5/2019 11:12 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference FEDERAL REVENUE Child Nutrition Programs 8220 0.00 0.00 0.0% Interagency Contracts Between LEAs 8285 0.00 0.00 0.0% Title I, Part A, Basic 3010 8290 0.00 0.00 0.0% All Other Federal Revenue All Other 8290 232,623.00 168,077.00
TOTAL, FEDERAL REVENUE 232,623.00 168,077.00
OTHER STATE REVENUE Child Nutrition Programs 8520 0.00 0.00 0.0% Child Development Apportionments 8530 456,414.00 281,529.00
Pass-Through Revenues from State Sources 8587 0.00 0.00 0.0% State Preschool 6105 8590 14,103,676.00 13,500,000.00
All Other State Revenue All Other 8590 1,477,304.00 650,580.00
TOTAL, OTHER STATE REVENUE 16,037,394.00 14,432,109.00
OTHER LOCAL REVENUE Other Local Revenue Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.0% Food Service Sales 8634 0.00 0.00 0.0% Interest 8660 240,897.42 0.00
Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.0% Fees and Contracts Child Development Parent Fees 8673 583,578.10 250,000.00
Interagency Services 8677 0.00 0.00 0.0% All Other Fees and Contracts 8689 0.00 0.00 0.0% Other Local Revenue All Other Local Revenue 8699 4,742,401.00 4,480,000.00
All Other Transfers In from All Others 8799 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 5,566,876.52 4,730,000.00
TOTAL, REVENUES 21,836,893.52 19,330,186.00
33 of 159
San Diego Unified San Diego County Unaudited Actuals Child Development Fund Expenditures by Object 37 68338 0000000 Form 12
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 5 Printed: 9/5/2019 11:12 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference CERTIFICATED SALARIES Certificated Teachers' Salaries 1100 6,646,766.42 5,675,070.00
Certificated Pupil Support Salaries 1200 0.00 0.00 0.0% Certificated Supervisors' and Administrators' Salaries 1300 375,016.94 291,481.00
Other Certificated Salaries 1900 867.12 26,713.00 2980.7% TOTAL, CERTIFICATED SALARIES 7,022,650.48 5,993,264.00
CLASSIFIED SALARIES Classified Instructional Salaries 2100 5,468,638.47 5,146,755.00
Classified Support Salaries 2200 202,279.32 167,845.00
Classified Supervisors' and Administrators' Salaries 2300 206,617.31 218,952.00 6.0% Clerical, Technical and Office Salaries 2400 767,618.72 480,461.00
Other Classified Salaries 2900 0.00 0.00 0.0% TOTAL, CLASSIFIED SALARIES 6,645,153.82 6,014,013.00
EMPLOYEE BENEFITS STRS 3101-3102 2,106,246.47 1,682,187.00
PERS 3201-3202 1,449,999.57 1,244,980.00
OASDI/Medicare/Alternative 3301-3302 613,141.45 547,088.00
Health and Welfare Benefits 3401-3402 4,759,685.12 5,355,735.00 12.5% Unemployment Insurance 3501-3502 6,683.01 6,113.00
Workers' Compensation 3601-3602 326,798.10 287,037.00
OPEB, Allocated 3701-3702 67,493.17 59,084.00
OPEB, Active Employees 3751-3752 0.00 0.00 0.0% Other Employee Benefits 3901-3902 14,476.45 18,996.00 31.2% TOTAL, EMPLOYEE BENEFITS 9,344,523.34 9,201,220.00
BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.0% Books and Other Reference Materials 4200 157.25 0.00
Materials and Supplies 4300 556,222.83 2,288,650.00 311.5% Noncapitalized Equipment 4400 27,441.87 0.00
Food 4700 0.00 0.00 0.0% TOTAL, BOOKS AND SUPPLIES 583,821.95 2,288,650.00 292.0%
34 of 159
San Diego Unified San Diego County Unaudited Actuals Child Development Fund Expenditures by Object 37 68338 0000000 Form 12
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 6 Printed: 9/5/2019 11:12 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 0.00 0.00 0.0% Travel and Conferences 5200 59.69 0.00
Dues and Memberships 5300 0.00 0.00 0.0% Insurance 5400-5450 0.00 0.00 0.0% Operations and Housekeeping Services 5500 0.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 14,939.61 3,122.00
Transfers of Direct Costs 5710 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 15,025.86 6,493.00
Professional/Consulting Services and Operating Expenditures 5800 47,631.67 5,808.00
Communications 5900 29,916.16 4,163.00
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 107,572.99 19,586.00
CAPITAL OUTLAY Land 6100 0.00 0.00 0.0% Land Improvements 6170 0.00 0.00 0.0% Buildings and Improvements of Buildings 6200 0.00 0.00 0.0% Equipment 6400 42,700.22 0.00
Equipment Replacement 6500 0.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 42,700.22 0.00
OTHER OUTGO (excluding Transfers of Indirect Costs) Other Transfers Out All Other Transfers Out to All Others 7299 0.00 0.00 0.0% Debt Service Debt Service - Interest 7438 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.0% OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs - Interfund 7350 753,111.95 614,287.00
TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 753,111.95 614,287.00
TOTAL, EXPENDITURES 24,499,534.75 24,131,020.00
35 of 159
San Diego Unified San Diego County Unaudited Actuals Child Development Fund Expenditures by Object 37 68338 0000000 Form 12
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 7 Printed: 9/5/2019 11:12 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: General Fund 8911 0.00 0.00 0.0% Other Authorized Interfund Transfers In 8919 3,045,741.23 4,800,834.00 57.6% (a) TOTAL, INTERFUND TRANSFERS IN 3,045,741.23 4,800,834.00 57.6% INTERFUND TRANSFERS OUT Other Authorized Interfund Transfers Out 7619 52.07 0.00
(b) TOTAL, INTERFUND TRANSFERS OUT 52.07 0.00
OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Certificates
8971 0.00 0.00 0.0% Proceeds from Capital Leases 8972 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 3,045,689.16 4,800,834.00 57.6%
36 of 159
San Diego Unified San Diego County Unaudited Actuals Child Development Fund Expenditures by Function 37 68338 0000000 Form 12
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 1 Printed: 9/5/2019 11:12 AM
Description Function Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
1) LCFF Sources 8010-8099 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 232,623.00 168,077.00
3) Other State Revenue 8300-8599 16,037,394.00 14,432,109.00
4) Other Local Revenue 8600-8799 5,566,876.52 4,730,000.00
5) TOTAL, REVENUES 21,836,893.52 19,330,186.00
1) Instruction 1000-1999 20,717,589.51 20,267,154.00
2) Instruction - Related Services 2000-2999 2,591,368.60 2,932,215.00 13.2% 3) Pupil Services 3000-3999 (6.40) 0.00
4) Ancillary Services 4000-4999 0.00 0.00 0.0% 5) Community Services 5000-5999 0.00 0.00 0.0% 6) Enterprise 6000-6999 0.00 0.00 0.0% 7) General Administration 7000-7999 753,111.95 614,287.00
8) Plant Services 8000-8999 437,471.09 317,364.00
9) Other Outgo 9000-9999 Except 7600-7699 0.00 0.00 0.0% 10) TOTAL, EXPENDITURES 24,499,534.75 24,131,020.00
OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (2,662,641.23) (4,800,834.00) 80.3%
1) Interfund Transfers a) Transfers In 8900-8929 3,045,741.23 4,800,834.00 57.6% b) Transfers Out 7600-7629 52.07 0.00
2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 3,045,689.16 4,800,834.00 57.6%
37 of 159
San Diego Unified San Diego County Unaudited Actuals Child Development Fund Expenditures by Function 37 68338 0000000 Form 12
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 2 Printed: 9/5/2019 11:12 AM
Description Function Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
BALANCE (C + D4) 383,047.93 0.00
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 2,721.47 385,769.40 14075.0% b) Audit Adjustments 9793 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 2,721.47 385,769.40 14075.0% d) Other Restatements 9795 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 2,721.47 385,769.40 14075.0% 2) Ending Balance, June 30 (E + F1e) 385,769.40 385,769.40 0.0% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0% Stores 9712 0.00 0.00 0.0% Prepaid Items 9713 6,574.04 0.00
All Others 9719 0.00 0.00 0.0% b) Restricted 9740 379,196.04 379,196.04 0.0% c) Committed Stabilization Arrangements 9750 0.00 0.00 0.0% Other Commitments (by Resource/Object) 9760 0.00 0.00 0.0% d) Assigned Other Assignments (by Resource/Object) 9780 0.00 6,574.04 New e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.0% Unassigned/Unappropriated Amount 9790 (0.68) (0.68) 0.0%
38 of 159
San Diego Unified San Diego County Unaudited Actuals Child Development Fund Exhibit: Restricted Balance Detail 37 68338 0000000 Form 12 California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/17/2019) Page 1 Printed: 9/5/2019 11:12 AM
2018-19 2019-20 Resource Description Unaudited Actuals Budget 6060 Child Development: State General Child Care, Center- based 0.50 0.50 6130 Child Development: Center-Based Reserve Account 379,195.54 379,195.54 Total, Restricted Balance 379,196.04 379,196.04
39 of 159
San Diego Unified San Diego County Unaudited Actuals Cafeteria Special Revenue Fund Expenditures by Object 37 68338 0000000 Form 13
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 1 Printed: 9/5/2019 11:13 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
1) LCFF Sources 8010-8099 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 55,329,256.55 54,100,000.00
3) Other State Revenue 8300-8599 5,031,385.19 3,730,000.00
4) Other Local Revenue 8600-8799 11,513,792.33 11,583,000.00 0.6% 5) TOTAL, REVENUES 71,874,434.07 69,413,000.00
1) Certificated Salaries 1000-1999 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 22,709,501.73 23,041,947.00 1.5% 3) Employee Benefits 3000-3999 13,774,247.22 13,799,924.00 0.2% 4) Books and Supplies 4000-4999 22,827,997.23 20,032,901.00
5) Services and Other Operating Expenditures 5000-5999 7,361,944.53 7,974,672.00 8.3% 6) Capital Outlay 6000-6999 241,117.62 500,000.00 107.4% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 118,949.25 1,582,166.00 1230.1% 9) TOTAL, EXPENDITURES 67,033,757.58 66,931,610.00
OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 4,840,676.49 2,481,390.00
1) Interfund Transfers a) Transfers In 8900-8929 232,271.37 0.00
b) Transfers Out 7600-7629 1,000.00 0.00
2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 231,271.37 0.00
40 of 159
San Diego Unified San Diego County Unaudited Actuals Cafeteria Special Revenue Fund Expenditures by Object 37 68338 0000000 Form 13
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 2 Printed: 9/5/2019 11:13 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
BALANCE (C + D4) 5,071,947.86 2,481,390.00
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 8,448,083.58 13,520,031.44 60.0% b) Audit Adjustments 9793 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 8,448,083.58 13,520,031.44 60.0% d) Other Restatements 9795 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 8,448,083.58 13,520,031.44 60.0% 2) Ending Balance, June 30 (E + F1e) 13,520,031.44 16,001,421.44 18.4% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0% Stores 9712 539,059.44 0.00
Prepaid Items 9713 635.40 0.00
All Others 9719 0.00 0.00 0.0% b) Restricted 9740 12,980,336.60 16,001,421.44 23.3% c) Committed Stabilization Arrangements 9750 0.00 0.00 0.0% Other Commitments 9760 0.00 0.00 0.0% d) Assigned Other Assignments 9780 0.00 0.00 0.0% e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.0% Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%
41 of 159
San Diego Unified San Diego County Unaudited Actuals Cafeteria Special Revenue Fund Expenditures by Object 37 68338 0000000 Form 13
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 3 Printed: 9/5/2019 11:13 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
1) Cash a) in County Treasury 9110 5,538,502.39 1) Fair Value Adjustment to Cash in County Treasury 9111 0.00 b) in Banks 9120 3,955,245.83 c) in Revolving Cash Account 9130 0.00 d) with Fiscal Agent/Trustee 9135 0.00 e) Collections Awaiting Deposit 9140 0.00 2) Investments 9150 0.00 3) Accounts Receivable 9200 5,523,551.04 4) Due from Grantor Government 9290 14,553,872.40 5) Due from Other Funds 9310 242,319.01 6) Stores 9320 539,059.44 7) Prepaid Expenditures 9330 635.40 8) Other Current Assets 9340 0.00 9) TOTAL, ASSETS 30,353,185.51
1) Deferred Outflows of Resources 9490 0.00 2) TOTAL, DEFERRED OUTFLOWS 0.00
1) Accounts Payable 9500 5,371,560.54 2) Due to Grantor Governments 9590 0.00 3) Due to Other Funds 9610 11,454,684.62 4) Current Loans 9640 5) Unearned Revenue 9650 6,908.91 6) TOTAL, LIABILITIES 16,833,154.07
1) Deferred Inflows of Resources 9690 0.00 2) TOTAL, DEFERRED INFLOWS 0.00
Ending Fund Balance, June 30 (must agree with line F2) (G9 + H2) - (I6 + J2) 13,520,031.44
42 of 159
San Diego Unified San Diego County Unaudited Actuals Cafeteria Special Revenue Fund Expenditures by Object 37 68338 0000000 Form 13
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 4 Printed: 9/5/2019 11:13 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference FEDERAL REVENUE Child Nutrition Programs 8220 51,849,985.78 50,300,000.00
Donated Food Commodities 8221 3,391,250.77 3,800,000.00 12.1% All Other Federal Revenue 8290 88,020.00 0.00
TOTAL, FEDERAL REVENUE 55,329,256.55 54,100,000.00
OTHER STATE REVENUE Child Nutrition Programs 8520 3,953,093.19 3,730,000.00
All Other State Revenue 8590 1,078,292.00 0.00
TOTAL, OTHER STATE REVENUE 5,031,385.19 3,730,000.00
OTHER LOCAL REVENUE Other Local Revenue Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.0% Food Service Sales 8634 5,126,325.40 4,800,000.00
Leases and Rentals 8650 0.00 0.00 0.0% Interest 8660 168,515.33 98,000.00
Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.0% Fees and Contracts Interagency Services 8677 0.00 0.00 0.0% Other Local Revenue All Other Local Revenue 8699 6,218,951.60 6,685,000.00 7.5% TOTAL, OTHER LOCAL REVENUE 11,513,792.33 11,583,000.00 0.6% TOTAL, REVENUES 71,874,434.07 69,413,000.00
43 of 159
San Diego Unified San Diego County Unaudited Actuals Cafeteria Special Revenue Fund Expenditures by Object 37 68338 0000000 Form 13
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 5 Printed: 9/5/2019 11:13 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference CERTIFICATED SALARIES Certificated Supervisors' and Administrators' Salaries 1300 0.00 0.00 0.0% Other Certificated Salaries 1900 0.00 0.00 0.0% TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.0% CLASSIFIED SALARIES Classified Support Salaries 2200 17,619,294.22 17,648,434.00 0.2% Classified Supervisors' and Administrators' Salaries 2300 3,411,060.69 3,589,598.00 5.2% Clerical, Technical and Office Salaries 2400 1,676,007.82 1,803,915.00 7.6% Other Classified Salaries 2900 3,139.00 0.00
TOTAL, CLASSIFIED SALARIES 22,709,501.73 23,041,947.00 1.5% EMPLOYEE BENEFITS STRS 3101-3102 0.00 0.00 0.0% PERS 3201-3202 3,914,549.35 3,408,612.00
OASDI/Medicare/Alternative 3301-3302 1,718,995.04 1,762,905.00 2.6% Health and Welfare Benefits 3401-3402 7,520,318.45 7,967,641.00 5.9% Unemployment Insurance 3501-3502 11,291.71 11,383.00 0.8% Workers' Compensation 3601-3602 542,757.14 550,902.00 1.5% OPEB, Allocated 3701-3702 48,228.07 61,702.00 27.9% OPEB, Active Employees 3751-3752 0.00 0.00 0.0% Other Employee Benefits 3901-3902 18,107.46 36,779.00 103.1% TOTAL, EMPLOYEE BENEFITS 13,774,247.22 13,799,924.00 0.2% BOOKS AND SUPPLIES Books and Other Reference Materials 4200 0.00 0.00 0.0% Materials and Supplies 4300 651,569.19 617,900.00
Noncapitalized Equipment 4400 333,408.15 155,000.00
Food 4700 21,843,019.89 19,260,001.00
TOTAL, BOOKS AND SUPPLIES 22,827,997.23 20,032,901.00
44 of 159
San Diego Unified San Diego County Unaudited Actuals Cafeteria Special Revenue Fund Expenditures by Object 37 68338 0000000 Form 13
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 6 Printed: 9/5/2019 11:13 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 5,473,983.98 5,813,407.00 6.2% Travel and Conferences 5200 24,606.74 30,000.00 21.9% Dues and Memberships 5300 548.00 665.00 21.4% Insurance 5400-5450 0.00 0.00 0.0% Operations and Housekeeping Services 5500 534,842.38 582,000.00 8.8% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 5,699.26 7,600.00 33.4% Transfers of Direct Costs 5710 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 882,359.10 999,700.00 13.3% Professional/Consulting Services and Operating Expenditures 5800 392,088.74 495,000.00 26.2% Communications 5900 47,816.33 46,300.00
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 7,361,944.53 7,974,672.00 8.3% CAPITAL OUTLAY Buildings and Improvements of Buildings 6200 0.00 0.00 0.0% Equipment 6400 241,117.62 500,000.00 107.4% Equipment Replacement 6500 0.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 241,117.62 500,000.00 107.4% OTHER OUTGO (excluding Transfers of Indirect Costs) Debt Service Debt Service - Interest 7438 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.0% OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs - Interfund 7350 118,949.25 1,582,166.00 1230.1% TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 118,949.25 1,582,166.00 1230.1% TOTAL, EXPENDITURES 67,033,757.58 66,931,610.00
45 of 159
San Diego Unified San Diego County Unaudited Actuals Cafeteria Special Revenue Fund Expenditures by Object 37 68338 0000000 Form 13
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 7 Printed: 9/5/2019 11:13 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: General Fund 8916 232,271.37 0.00
Other Authorized Interfund Transfers In 8919 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 232,271.37 0.00
INTERFUND TRANSFERS OUT Other Authorized Interfund Transfers Out 7619 1,000.00 0.00
(b) TOTAL, INTERFUND TRANSFERS OUT 1,000.00 0.00
OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Capital Leases 8972 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 231,271.37 0.00
46 of 159
San Diego Unified San Diego County Unaudited Actuals Cafeteria Special Revenue Fund Expenditures by Function 37 68338 0000000 Form 13
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 1 Printed: 9/5/2019 11:13 AM
Description Function Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
1) LCFF Sources 8010-8099 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 55,329,256.55 54,100,000.00
3) Other State Revenue 8300-8599 5,031,385.19 3,730,000.00
4) Other Local Revenue 8600-8799 11,513,792.33 11,583,000.00 0.6% 5) TOTAL, REVENUES 71,874,434.07 69,413,000.00
1) Instruction 1000-1999 0.00 0.00 0.0% 2) Instruction - Related Services 2000-2999 0.00 0.00 0.0% 3) Pupil Services 3000-3999 61,839,290.67 59,895,634.00
4) Ancillary Services 4000-4999 0.00 0.00 0.0% 5) Community Services 5000-5999 0.00 0.00 0.0% 6) Enterprise 6000-6999 483,346.96 507,426.00 5.0% 7) General Administration 7000-7999 118,949.25 1,582,166.00 1230.1% 8) Plant Services 8000-8999 4,592,170.70 4,946,384.00 7.7% 9) Other Outgo 9000-9999 Except 7600-7699 0.00 0.00 0.0% 10) TOTAL, EXPENDITURES 67,033,757.58 66,931,610.00
OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 4,840,676.49 2,481,390.00
1) Interfund Transfers a) Transfers In 8900-8929 232,271.37 0.00
b) Transfers Out 7600-7629 1,000.00 0.00
2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 231,271.37 0.00
47 of 159
San Diego Unified San Diego County Unaudited Actuals Cafeteria Special Revenue Fund Expenditures by Function 37 68338 0000000 Form 13
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 2 Printed: 9/5/2019 11:13 AM
Description Function Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
BALANCE (C + D4) 5,071,947.86 2,481,390.00
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 8,448,083.58 13,520,031.44 60.0% b) Audit Adjustments 9793 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 8,448,083.58 13,520,031.44 60.0% d) Other Restatements 9795 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 8,448,083.58 13,520,031.44 60.0% 2) Ending Balance, June 30 (E + F1e) 13,520,031.44 16,001,421.44 18.4% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0% Stores 9712 539,059.44 0.00
Prepaid Items 9713 635.40 0.00
All Others 9719 0.00 0.00 0.0% b) Restricted 9740 12,980,336.60 16,001,421.44 23.3% c) Committed Stabilization Arrangements 9750 0.00 0.00 0.0% Other Commitments (by Resource/Object) 9760 0.00 0.00 0.0% d) Assigned Other Assignments (by Resource/Object) 9780 0.00 0.00 0.0% e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.0% Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%
48 of 159
San Diego Unified San Diego County Unaudited Actuals Cafeteria Special Revenue Fund Exhibit: Restricted Balance Detail 37 68338 0000000 Form 13 California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/17/2019) Page 1 Printed: 9/5/2019 11:13 AM
2018-19 2019-20 Resource Description Unaudited Actuals Budget 5310 Child Nutrition: School Programs (e.g., School Lunch, School Breakfast, Milk, Pr 12,442,889.40 15,383,051.24 5320 Child Nutrition: Child Care Food Program (CCFP) Claims-Centers and Family Day Ca 533,375.81 614,298.81 9010 Other Restricted Local 4,071.39 4,071.39 Total, Restricted Balance 12,980,336.60 16,001,421.44
49 of 159
San Diego Unified San Diego County Unaudited Actuals Pupil Transportation Equipment Fund Expenditures by Object 37 68338 0000000 Form 15
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 1 Printed: 9/5/2019 11:14 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
1) LCFF Sources 8010-8099 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 0.00 0.00 0.0% 4) Other Local Revenue 8600-8799 7,703.87 1,500.00
5) TOTAL, REVENUES 7,703.87 1,500.00
1) Certificated Salaries 1000-1999 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 0.00 0.00 0.0% 3) Employee Benefits 3000-3999 0.00 0.00 0.0% 4) Books and Supplies 4000-4999 0.00 0.00 0.0% 5) Services and Other Operating Expenditures 5000-5999 38,854.98 0.00
6) Capital Outlay 6000-6999 0.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 38,854.98 0.00
OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (31,151.11) 1,500.00
1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.0%
50 of 159
San Diego Unified San Diego County Unaudited Actuals Pupil Transportation Equipment Fund Expenditures by Object 37 68338 0000000 Form 15
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 2 Printed: 9/5/2019 11:14 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
BALANCE (C + D4) (31,151.11) 1,500.00
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 280,586.10 249,434.99
b) Audit Adjustments 9793 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 280,586.10 249,434.99
d) Other Restatements 9795 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 280,586.10 249,434.99
2) Ending Balance, June 30 (E + F1e) 249,434.99 250,934.99 0.6% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0% Stores 9712 0.00 0.00 0.0% Prepaid Items 9713 0.00 0.00 0.0% All Others 9719 0.00 0.00 0.0% b) Restricted 9740 0.00 0.00 0.0% c) Committed Stabilization Arrangements 9750 0.00 0.00 0.0% Other Commitments 9760 0.00 0.00 0.0% d) Assigned Other Assignments 9780 249,434.99 250,934.99 0.6% e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.0% Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%
51 of 159
San Diego Unified San Diego County Unaudited Actuals Pupil Transportation Equipment Fund Expenditures by Object 37 68338 0000000 Form 15
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 3 Printed: 9/5/2019 11:14 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
1) Cash a) in County Treasury 9110 246,644.64 1) Fair Value Adjustment to Cash in County Treasury 9111 0.00 b) in Banks 9120 0.00 c) in Revolving Cash Account 9130 0.00 d) with Fiscal Agent/Trustee 9135 0.00 e) Collections Awaiting Deposit 9140 0.00 2) Investments 9150 0.00 3) Accounts Receivable 9200 2,790.35 4) Due from Grantor Government 9290 0.00 5) Due from Other Funds 9310 0.00 6) Stores 9320 0.00 7) Prepaid Expenditures 9330 0.00 8) Other Current Assets 9340 0.00 9) TOTAL, ASSETS 249,434.99
1) Deferred Outflows of Resources 9490 0.00 2) TOTAL, DEFERRED OUTFLOWS 0.00
1) Accounts Payable 9500 0.00 2) Due to Grantor Governments 9590 0.00 3) Due to Other Funds 9610 0.00 4) Current Loans 9640 5) Unearned Revenue 9650 0.00 6) TOTAL, LIABILITIES 0.00
1) Deferred Inflows of Resources 9690 0.00 2) TOTAL, DEFERRED INFLOWS 0.00
Ending Fund Balance, June 30 (must agree with line F2) (G9 + H2) - (I6 + J2) 249,434.99
52 of 159
San Diego Unified San Diego County Unaudited Actuals Pupil Transportation Equipment Fund Expenditures by Object 37 68338 0000000 Form 15
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 4 Printed: 9/5/2019 11:14 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference OTHER STATE REVENUE All Other State Apportionments - Current Year 8311 0.00 0.00 0.0% All Other State Apportionments - Prior Years 8319 0.00 0.00 0.0% All Other State Revenue 8590 0.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 0.00 0.00 0.0% OTHER LOCAL REVENUE Other Local Revenue Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.0% Interest 8660 7,703.87 1,500.00
Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.0% Other Transfers of Apportionments From Districts or Charter Schools 8791 0.00 0.00 0.0% From County Offices 8792 0.00 0.00 0.0% From JPAs 8793 0.00 0.00 0.0% All Other Transfers In from All Others 8799 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 7,703.87 1,500.00
TOTAL, REVENUES 7,703.87 1,500.00
53 of 159
San Diego Unified San Diego County Unaudited Actuals Pupil Transportation Equipment Fund Expenditures by Object 37 68338 0000000 Form 15
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 5 Printed: 9/5/2019 11:14 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference CLASSIFIED SALARIES Classified Support Salaries 2200 0.00 0.00 0.0% TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.0% EMPLOYEE BENEFITS STRS 3101-3102 0.00 0.00 0.0% PERS 3201-3202 0.00 0.00 0.0% OASDI/Medicare/Alternative 3301-3302 0.00 0.00 0.0% Health and Welfare Benefits 3401-3402 0.00 0.00 0.0% Unemployment Insurance 3501-3502 0.00 0.00 0.0% Workers' Compensation 3601-3602 0.00 0.00 0.0% OPEB, Allocated 3701-3702 0.00 0.00 0.0% OPEB, Active Employees 3751-3752 0.00 0.00 0.0% Other Employee Benefits 3901-3902 0.00 0.00 0.0% TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.0% BOOKS AND SUPPLIES Books and Other Reference Materials 4200 0.00 0.00 0.0% Materials and Supplies 4300 0.00 0.00 0.0% Noncapitalized Equipment 4400 0.00 0.00 0.0% TOTAL, BOOKS AND SUPPLIES 0.00 0.00 0.0%
54 of 159
San Diego Unified San Diego County Unaudited Actuals Pupil Transportation Equipment Fund Expenditures by Object 37 68338 0000000 Form 15
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 6 Printed: 9/5/2019 11:14 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 0.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.0% Professional/Consulting Services and Operating Expenditures 5800 38,854.98 0.00
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 38,854.98 0.00
CAPITAL OUTLAY Equipment 6400 0.00 0.00 0.0% Equipment Replacement 6500 0.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 0.00 0.00 0.0% OTHER OUTGO (excluding Transfers of Indirect Costs) Debt Service Debt Service - Interest 7438 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.0% TOTAL, EXPENDITURES 38,854.98 0.00
55 of 159
San Diego Unified San Diego County Unaudited Actuals Pupil Transportation Equipment Fund Expenditures by Object 37 68338 0000000 Form 15
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 7 Printed: 9/5/2019 11:14 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized Interfund Transfers In 8919 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.0% INTERFUND TRANSFERS OUT Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.0% OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Capital Leases 8972 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 0.00 0.0%
56 of 159
San Diego Unified San Diego County Unaudited Actuals Pupil Transportation Equipment Fund Expenditures by Function 37 68338 0000000 Form 15
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 1 Printed: 9/5/2019 11:14 AM
Description Function Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
1) LCFF Sources 8010-8099 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 0.00 0.00 0.0% 4) Other Local Revenue 8600-8799 7,703.87 1,500.00
5) TOTAL, REVENUES 7,703.87 1,500.00
1) Instruction 1000-1999 0.00 0.00 0.0% 2) Instruction - Related Services 2000-2999 0.00 0.00 0.0% 3) Pupil Services 3000-3999 38,854.98 0.00
4) Ancillary Services 4000-4999 0.00 0.00 0.0% 5) Community Services 5000-5999 0.00 0.00 0.0% 6) Enterprise 6000-6999 0.00 0.00 0.0% 7) General Administration 7000-7999 0.00 0.00 0.0% 8) Plant Services 8000-8999 0.00 0.00 0.0% 9) Other Outgo 9000-9999 Except 7600-7699 0.00 0.00 0.0% 10) TOTAL, EXPENDITURES 38,854.98 0.00
OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (31,151.11) 1,500.00
1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.0%
57 of 159
San Diego Unified San Diego County Unaudited Actuals Pupil Transportation Equipment Fund Expenditures by Function 37 68338 0000000 Form 15
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 2 Printed: 9/5/2019 11:14 AM
Description Function Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
BALANCE (C + D4) (31,151.11) 1,500.00
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 280,586.10 249,434.99
b) Audit Adjustments 9793 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 280,586.10 249,434.99
d) Other Restatements 9795 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 280,586.10 249,434.99
2) Ending Balance, June 30 (E + F1e) 249,434.99 250,934.99 0.6% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0% Stores 9712 0.00 0.00 0.0% Prepaid Items 9713 0.00 0.00 0.0% All Others 9719 0.00 0.00 0.0% b) Restricted 9740 0.00 0.00 0.0% c) Committed Stabilization Arrangements 9750 0.00 0.00 0.0% Other Commitments (by Resource/Object) 9760 0.00 0.00 0.0% d) Assigned Other Assignments (by Resource/Object) 9780 249,434.99 250,934.99 0.6% e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.0% Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%
58 of 159
San Diego Unified San Diego County Unaudited Actuals Pupil Transportation Equipment Fund Exhibit: Restricted Balance Detail 37 68338 0000000 Form 15 California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/17/2019) Page 1 Printed: 9/5/2019 11:14 AM
2018-19 2019-20 Resource Description Unaudited Actuals Budget Total, Restricted Balance 0.00 0.00
59 of 159
San Diego Unified San Diego County Unaudited Actuals Special Reserve Fund for Postemployment Benefits Expenditures by Object 37 68338 0000000 Form 20
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 1 Printed: 9/5/2019 11:14 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
1) LCFF Sources 8010-8099 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 0.00 0.00 0.0% 4) Other Local Revenue 8600-8799 63,252.00 35,560.00
5) TOTAL, REVENUES 63,252.00 35,560.00
1) Certificated Salaries 1000-1999 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 0.00 0.00 0.0% 3) Employee Benefits 3000-3999 0.00 0.00 0.0% 4) Books and Supplies 4000-4999 0.00 0.00 0.0% 5) Services and Other Operating Expenditures 5000-5999 0.00 0.00 0.0% 6) Capital Outlay 6000-6999 0.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 0.00 0.00 0.0%
OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 63,252.00 35,560.00
1) Interfund Transfers a) Transfers In 8900-8929 646,952.00 637,232.00
b) Transfers Out 7600-7629 397,715.00 466,880.00 17.4% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 249,237.00 170,352.00
60 of 159
San Diego Unified San Diego County Unaudited Actuals Special Reserve Fund for Postemployment Benefits Expenditures by Object 37 68338 0000000 Form 20
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 2 Printed: 9/5/2019 11:14 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
BALANCE (C + D4) 312,489.00 205,912.00
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 2,524,503.35 2,836,992.35 12.4% b) Audit Adjustments 9793 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 2,524,503.35 2,836,992.35 12.4% d) Other Restatements 9795 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 2,524,503.35 2,836,992.35 12.4% 2) Ending Balance, June 30 (E + F1e) 2,836,992.35 3,042,904.35 7.3% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0% Stores 9712 0.00 0.00 0.0% Prepaid Items 9713 0.00 0.00 0.0% All Others 9719 0.00 0.00 0.0% b) Restricted 9740 0.00 0.00 0.0% c) Committed Stabilization Arrangements 9750 0.00 0.00 0.0% Other Commitments 9760 0.00 0.00 0.0% d) Assigned Other Assignments 9780 2,836,992.35 3,042,904.35 7.3% e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.0% Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%
61 of 159
San Diego Unified San Diego County Unaudited Actuals Special Reserve Fund for Postemployment Benefits Expenditures by Object 37 68338 0000000 Form 20
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 3 Printed: 9/5/2019 11:14 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
1) Cash a) in County Treasury 9110 2,805,377.90 1) Fair Value Adjustment to Cash in County Treasury 9111 0.00 b) in Banks 9120 0.00 c) in Revolving Cash Account 9130 0.00 d) with Fiscal Agent/Trustee 9135 0.00 e) Collections Awaiting Deposit 9140 0.00 2) Investments 9150 0.00 3) Accounts Receivable 9200 31,614.45 4) Due from Grantor Government 9290 0.00 5) Due from Other Funds 9310 0.00 6) Stores 9320 0.00 7) Prepaid Expenditures 9330 0.00 8) Other Current Assets 9340 0.00 9) TOTAL, ASSETS 2,836,992.35
1) Deferred Outflows of Resources 9490 0.00 2) TOTAL, DEFERRED OUTFLOWS 0.00
1) Accounts Payable 9500 0.00 2) Due to Grantor Governments 9590 0.00 3) Due to Other Funds 9610 0.00 4) Current Loans 9640 5) Unearned Revenue 9650 0.00 6) TOTAL, LIABILITIES 0.00
1) Deferred Inflows of Resources 9690 0.00 2) TOTAL, DEFERRED INFLOWS 0.00
Ending Fund Balance, June 30 (must agree with line F2) (G9 + H2) - (I6 + J2) 2,836,992.35
62 of 159
San Diego Unified San Diego County Unaudited Actuals Special Reserve Fund for Postemployment Benefits Expenditures by Object 37 68338 0000000 Form 20
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 4 Printed: 9/5/2019 11:14 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference OTHER LOCAL REVENUE Other Local Revenue Interest 8660 63,252.00 35,560.00
Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 63,252.00 35,560.00
TOTAL, REVENUES 63,252.00 35,560.00
63 of 159
San Diego Unified San Diego County Unaudited Actuals Special Reserve Fund for Postemployment Benefits Expenditures by Object 37 68338 0000000 Form 20
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 5 Printed: 9/5/2019 11:14 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: General Fund/CSSF 8912 0.00 0.00 0.0% Other Authorized Interfund Transfers In 8919 646,952.00 637,232.00
(a) TOTAL, INTERFUND TRANSFERS IN 646,952.00 637,232.00
INTERFUND TRANSFERS OUT To: General Fund/CSSF 7612 0.00 0.00 0.0% To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 397,715.00 466,880.00 17.4% (b) TOTAL, INTERFUND TRANSFERS OUT 397,715.00 466,880.00 17.4% OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Restricted Revenues 8990 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 249,237.00 170,352.00
64 of 159
San Diego Unified San Diego County Unaudited Actuals Special Reserve Fund for Postemployment Benefits Expenditures by Function 37 68338 0000000 Form 20
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 1 Printed: 9/5/2019 11:14 AM
Description Function Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
1) LCFF Sources 8010-8099 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 0.00 0.00 0.0% 4) Other Local Revenue 8600-8799 63,252.00 35,560.00
5) TOTAL, REVENUES 63,252.00 35,560.00
1) Instruction 1000-1999 0.00 0.00 0.0% 2) Instruction - Related Services 2000-2999 0.00 0.00 0.0% 3) Pupil Services 3000-3999 0.00 0.00 0.0% 4) Ancillary Services 4000-4999 0.00 0.00 0.0% 5) Community Services 5000-5999 0.00 0.00 0.0% 6) Enterprise 6000-6999 0.00 0.00 0.0% 7) General Administration 7000-7999 0.00 0.00 0.0% 8) Plant Services 8000-8999 0.00 0.00 0.0% 9) Other Outgo 9000-9999 Except 7600-7699 0.00 0.00 0.0% 10) TOTAL, EXPENDITURES 0.00 0.00 0.0%
OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 63,252.00 35,560.00
1) Interfund Transfers a) Transfers In 8900-8929 646,952.00 637,232.00
b) Transfers Out 7600-7629 397,715.00 466,880.00 17.4% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 249,237.00 170,352.00
65 of 159
San Diego Unified San Diego County Unaudited Actuals Special Reserve Fund for Postemployment Benefits Expenditures by Function 37 68338 0000000 Form 20
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/03/2019) Page 2 Printed: 9/5/2019 11:14 AM
Description Function Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
BALANCE (C + D4) 312,489.00 205,912.00
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 2,524,503.35 2,836,992.35 12.4% b) Audit Adjustments 9793 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 2,524,503.35 2,836,992.35 12.4% d) Other Restatements 9795 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 2,524,503.35 2,836,992.35 12.4% 2) Ending Balance, June 30 (E + F1e) 2,836,992.35 3,042,904.35 7.3% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0% Stores 9712 0.00 0.00 0.0% Prepaid Items 9713 0.00 0.00 0.0% All Others 9719 0.00 0.00 0.0% b) Restricted 9740 0.00 0.00 0.0% c) Committed Stabilization Arrangements 9750 0.00 0.00 0.0% Other Commitments (by Resource/Object) 9760 0.00 0.00 0.0% d) Assigned Other Assignments (by Resource/Object) 9780 2,836,992.35 3,042,904.35 7.3% e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.0% Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%
66 of 159
San Diego Unified San Diego County Unaudited Actuals Special Reserve Fund for Postemployment Benefits Exhibit: Restricted Balance Detail 37 68338 0000000 Form 20 California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-b (Rev 04/17/2019) Page 1 Printed: 9/5/2019 11:14 AM
2018-19 2019-20 Resource Description Unaudited Actuals Budget Total, Restricted Balance 0.00 0.00
67 of 159
San Diego Unified San Diego County Unaudited Actuals Building Fund Expenditures by Object 37 68338 0000000 Form 21
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 02/07/2019) Page 1 Printed: 9/5/2019 11:15 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
1) LCFF Sources 8010-8099 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 734,675.00 0.00
4) Other Local Revenue 8600-8799 20,336,230.25 6,524,539.00
5) TOTAL, REVENUES 21,070,905.25 6,524,539.00
1) Certificated Salaries 1000-1999 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 10,925,152.40 16,764,807.00 53.5% 3) Employee Benefits 3000-3999 5,907,172.70 8,673,827.00 46.8% 4) Books and Supplies 4000-4999 7,580,546.43 789,678.00
5) Services and Other Operating Expenditures 5000-5999 17,649,856.99 26,400,871.00 49.6% 6) Capital Outlay 6000-6999 452,082,709.20 65,255,402.00
7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 494,145,437.72 117,884,585.00
OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (473,074,532.47) (111,360,046.00)
1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 251,397,063.00 0.00
b) Uses 7630-7699 517,563.00 0.00
3) Contributions 8980-8999 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 250,879,500.00 0.00
68 of 159
San Diego Unified San Diego County Unaudited Actuals Building Fund Expenditures by Object 37 68338 0000000 Form 21
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 02/07/2019) Page 2 Printed: 9/5/2019 11:15 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
BALANCE (C + D4) (222,195,032.47) (111,360,046.00)
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 988,814,933.69 766,619,901.22
b) Audit Adjustments 9793 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 988,814,933.69 766,619,901.22
d) Other Restatements 9795 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 988,814,933.69 766,619,901.22
2) Ending Balance, June 30 (E + F1e) 766,619,901.22 655,259,855.22
Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0% Stores 9712 0.00 0.00 0.0% Prepaid Items 9713 0.00 0.00 0.0% All Others 9719 0.00 0.00 0.0% b) Restricted 9740 766,474,107.09 655,076,510.09
c) Committed Stabilization Arrangements 9750 0.00 0.00 0.0% Other Commitments 9760 0.00 0.00 0.0% d) Assigned Other Assignments 9780 145,794.13 183,345.13 25.8% e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.0% Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%
69 of 159
San Diego Unified San Diego County Unaudited Actuals Building Fund Expenditures by Object 37 68338 0000000 Form 21
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 02/07/2019) Page 3 Printed: 9/5/2019 11:15 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
1) Cash a) in County Treasury 9110 826,943,318.35 1) Fair Value Adjustment to Cash in County Treasury 9111 0.00 b) in Banks 9120 0.00 c) in Revolving Cash Account 9130 0.00 d) with Fiscal Agent/Trustee 9135 0.00 e) Collections Awaiting Deposit 9140 0.00 2) Investments 9150 0.00 3) Accounts Receivable 9200 8,908,133.85 4) Due from Grantor Government 9290 0.00 5) Due from Other Funds 9310 721,866.28 6) Stores 9320 0.00 7) Prepaid Expenditures 9330 0.00 8) Other Current Assets 9340 0.00 9) TOTAL, ASSETS 836,573,318.48
1) Deferred Outflows of Resources 9490 0.00 2) TOTAL, DEFERRED OUTFLOWS 0.00
1) Accounts Payable 9500 64,948,241.89 2) Due to Grantor Governments 9590 0.00 3) Due to Other Funds 9610 5,005,175.37 4) Current Loans 9640 0.00 5) Unearned Revenue 9650 0.00 6) TOTAL, LIABILITIES 69,953,417.26
1) Deferred Inflows of Resources 9690 0.00 2) TOTAL, DEFERRED INFLOWS 0.00
Ending Fund Balance, June 30 (must agree with line F2) (G9 + H2) - (I6 + J2) 766,619,901.22
70 of 159
San Diego Unified San Diego County Unaudited Actuals Building Fund Expenditures by Object 37 68338 0000000 Form 21
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 02/07/2019) Page 4 Printed: 9/5/2019 11:15 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference FEDERAL REVENUE FEMA 8281 0.00 0.00 0.0% All Other Federal Revenue 8290 0.00 0.00 0.0% TOTAL, FEDERAL REVENUE 0.00 0.00 0.0% OTHER STATE REVENUE Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions 8575 0.00 0.00 0.0% Other Subventions/In-Lieu Taxes 8576 0.00 0.00 0.0% All Other State Revenue 8590 734,675.00 0.00
TOTAL, OTHER STATE REVENUE 734,675.00 0.00
OTHER LOCAL REVENUE Other Local Revenue County and District Taxes Other Restricted Levies Secured Roll 8615 0.00 0.00 0.0% Unsecured Roll 8616 0.00 0.00 0.0% Prior Years' Taxes 8617 0.00 0.00 0.0% Supplemental Taxes 8618 0.00 0.00 0.0% Non-Ad Valorem Taxes Parcel Taxes 8621 0.00 0.00 0.0% Other 8622 0.00 0.00 0.0% Community Redevelopment Funds Not Subject to LCFF Deduction 8625 0.00 0.00 0.0% Penalties and Interest from Delinquent Non-LCFF Taxes 8629 0.00 0.00 0.0% Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.0% Leases and Rentals 8650 0.00 0.00 0.0% Interest 8660 18,798,579.34 6,524,539.00
Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.0% Other Local Revenue All Other Local Revenue 8699 1,537,650.91 0.00
All Other Transfers In from All Others 8799 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 20,336,230.25 6,524,539.00
TOTAL, REVENUES 21,070,905.25 6,524,539.00
71 of 159
San Diego Unified San Diego County Unaudited Actuals Building Fund Expenditures by Object 37 68338 0000000 Form 21
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 02/07/2019) Page 5 Printed: 9/5/2019 11:15 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference CLASSIFIED SALARIES Classified Support Salaries 2200 344,277.13 242,834.00
Classified Supervisors' and Administrators' Salaries 2300 2,334,601.45 3,279,442.00 40.5% Clerical, Technical and Office Salaries 2400 6,020,134.54 10,560,500.00 75.4% Other Classified Salaries 2900 2,226,139.28 2,682,031.00 20.5% TOTAL, CLASSIFIED SALARIES 10,925,152.40 16,764,807.00 53.5% EMPLOYEE BENEFITS STRS 3101-3102 31,328.95 0.00
PERS 3201-3202 2,611,871.60 3,470,308.00 32.9% OASDI/Medicare/Alternative 3301-3302 809,440.00 1,282,498.00 58.4% Health and Welfare Benefits 3401-3402 2,153,488.76 3,428,983.00 59.2% Unemployment Insurance 3501-3502 5,440.87 8,369.00 53.8% Workers' Compensation 3601-3602 261,111.10 400,691.00 53.5% OPEB, Allocated 3701-3702 20,798.04 56,303.00 170.7% OPEB, Active Employees 3751-3752 0.00 0.00 0.0% Other Employee Benefits 3901-3902 13,693.38 26,675.00 94.8% TOTAL, EMPLOYEE BENEFITS 5,907,172.70 8,673,827.00 46.8% BOOKS AND SUPPLIES Books and Other Reference Materials 4200 0.00 0.00 0.0% Materials and Supplies 4300 3,471,603.24 461,337.00
Noncapitalized Equipment 4400 4,108,943.19 328,341.00
TOTAL, BOOKS AND SUPPLIES 7,580,546.43 789,678.00
SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 0.00 0.00 0.0% Travel and Conferences 5200 59,781.14 126,374.00 111.4% Insurance 5400-5450 0.00 0.00 0.0% Operations and Housekeeping Services 5500 0.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 71,039.81 172,466.00 142.8% Transfers of Direct Costs 5710 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 15,226,198.61 24,064,545.00 58.0%
72 of 159
San Diego Unified San Diego County Unaudited Actuals Building Fund Expenditures by Object 37 68338 0000000 Form 21
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 02/07/2019) Page 6 Printed: 9/5/2019 11:15 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference Professional/Consulting Services and Operating Expenditures 5800 2,218,276.79 1,980,361.00
Communications 5900 74,560.64 57,125.00
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 17,649,856.99 26,400,871.00 49.6% CAPITAL OUTLAY Land 6100 60,406,892.46 6,530.00
Land Improvements 6170 0.00 0.00 0.0% Buildings and Improvements of Buildings 6200 390,480,950.92 65,234,519.00
Books and Media for New School Libraries
6300 0.00 0.00 0.0% Equipment 6400 1,194,865.82 14,353.00
Equipment Replacement 6500 0.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 452,082,709.20 65,255,402.00
OTHER OUTGO (excluding Transfers of Indirect Costs) Other Transfers Out All Other Transfers Out to All Others 7299 0.00 0.00 0.0% Debt Service Repayment of State School Building Fund Aid - Proceeds from Bonds 7435 0.00 0.00 0.0% Debt Service - Interest 7438 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.0% TOTAL, EXPENDITURES 494,145,437.72 117,884,585.00
73 of 159
San Diego Unified San Diego County Unaudited Actuals Building Fund Expenditures by Object 37 68338 0000000 Form 21
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 02/07/2019) Page 7 Printed: 9/5/2019 11:15 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized Interfund Transfers In 8919 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.0% INTERFUND TRANSFERS OUT To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.0%
74 of 159
San Diego Unified San Diego County Unaudited Actuals Building Fund Expenditures by Object 37 68338 0000000 Form 21
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 02/07/2019) Page 8 Printed: 9/5/2019 11:15 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference OTHER SOURCES/USES SOURCES Proceeds Proceeds from Sale of Bonds 8951 241,713,894.05 0.00
Proceeds from Disposal of Capital Assets 8953 0.00 0.00 0.0% Other Sources County School Bldg Aid 8961 0.00 0.00 0.0% Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Certificates
8971 0.00 0.00 0.0% Proceeds from Capital Leases 8972 0.00 0.00 0.0% Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.0% All Other Financing Sources 8979 9,683,168.95 0.00
(c) TOTAL, SOURCES 251,397,063.00 0.00
USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.0% All Other Financing Uses 7699 517,563.00 0.00
(d) TOTAL, USES 517,563.00 0.00
CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 250,879,500.00 0.00
75 of 159
San Diego Unified San Diego County Unaudited Actuals Building Fund Expenditures by Function 37 68338 0000000 Form 21
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 03/27/2018) Page 1 Printed: 9/5/2019 11:15 AM
Description Function Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
1) LCFF Sources 8010-8099 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 734,675.00 0.00
4) Other Local Revenue 8600-8799 20,336,230.25 6,524,539.00
5) TOTAL, REVENUES 21,070,905.25 6,524,539.00
1) Instruction 1000-1999 0.00 0.00 0.0% 2) Instruction - Related Services 2000-2999 0.00 0.00 0.0% 3) Pupil Services 3000-3999 0.00 0.00 0.0% 4) Ancillary Services 4000-4999 0.00 0.00 0.0% 5) Community Services 5000-5999 0.00 0.00 0.0% 6) Enterprise 6000-6999 0.00 0.00 0.0% 7) General Administration 7000-7999 0.00 0.00 0.0% 8) Plant Services 8000-8999 493,265,937.72 117,884,585.00
9) Other Outgo 9000-9999 Except 7600-7699 879,500.00 0.00
10) TOTAL, EXPENDITURES 494,145,437.72 117,884,585.00
OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (473,074,532.47) (111,360,046.00)
1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 251,397,063.00 0.00
b) Uses 7630-7699 517,563.00 0.00
3) Contributions 8980-8999 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 250,879,500.00 0.00
76 of 159
San Diego Unified San Diego County Unaudited Actuals Building Fund Expenditures by Function 37 68338 0000000 Form 21
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 03/27/2018) Page 2 Printed: 9/5/2019 11:15 AM
Description Function Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
BALANCE (C + D4) (222,195,032.47) (111,360,046.00)
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 988,814,933.69 766,619,901.22
b) Audit Adjustments 9793 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 988,814,933.69 766,619,901.22
d) Other Restatements 9795 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 988,814,933.69 766,619,901.22
2) Ending Balance, June 30 (E + F1e) 766,619,901.22 655,259,855.22
Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0% Stores 9712 0.00 0.00 0.0% Prepaid Items 9713 0.00 0.00 0.0% All Others 9719 0.00 0.00 0.0% b) Restricted 9740 766,474,107.09 655,076,510.09
c) Committed Stabilization Arrangements 9750 0.00 0.00 0.0% Other Commitments (by Resource/Object) 9760 0.00 0.00 0.0% d) Assigned Other Assignments (by Resource/Object) 9780 145,794.13 183,345.13 25.8% e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.0% Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%
77 of 159
San Diego Unified San Diego County Unaudited Actuals Building Fund Exhibit: Restricted Balance Detail 37 68338 0000000 Form 21 California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 04/17/2019) Page 1 Printed: 9/5/2019 11:15 AM
2018-19 2019-20 Resource Description Unaudited Actuals Budget 9010 Other Restricted Local 766,474,107.09 655,076,510.09 Total, Restricted Balance 766,474,107.09 655,076,510.09
78 of 159
San Diego Unified San Diego County Unaudited Actuals Capital Facilities Fund Expenditures by Object 37 68338 0000000 Form 25
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 02/07/2019) Page 1 Printed: 9/5/2019 11:16 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
1) LCFF Sources 8010-8099 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 438,448.00 0.00
4) Other Local Revenue 8600-8799 46,578,105.85 36,719,847.00
5) TOTAL, REVENUES 47,016,553.85 36,719,847.00
1) Certificated Salaries 1000-1999 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 6,438,413.34 6,093,697.00
3) Employee Benefits 3000-3999 4,565,173.49 4,323,107.00
4) Books and Supplies 4000-4999 0.00 0.00 0.0% 5) Services and Other Operating Expenditures 5000-5999 5,748,028.98 6,221,672.00 8.2% 6) Capital Outlay 6000-6999 7,507,923.81 0.00
7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 24,259,539.62 16,638,476.00
OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 22,757,014.23 20,081,371.00
1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.0% b) Transfers Out 7600-7629 14,300,000.00 14,300,000.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES (14,300,000.00) (14,300,000.00) 0.0%
79 of 159
San Diego Unified San Diego County Unaudited Actuals Capital Facilities Fund Expenditures by Object 37 68338 0000000 Form 25
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 02/07/2019) Page 2 Printed: 9/5/2019 11:16 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
BALANCE (C + D4) 8,457,014.23 5,781,371.00
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 82,193,563.06 90,650,577.29 10.3% b) Audit Adjustments 9793 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 82,193,563.06 90,650,577.29 10.3% d) Other Restatements 9795 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 82,193,563.06 90,650,577.29 10.3% 2) Ending Balance, June 30 (E + F1e) 90,650,577.29 96,431,948.29 6.4% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0% Stores 9712 0.00 0.00 0.0% Prepaid Items 9713 0.00 0.00 0.0% All Others 9719 0.00 0.00 0.0% b) Restricted 9740 25,075,572.01 30,856,943.01 23.1% c) Committed Stabilization Arrangements 9750 0.00 0.00 0.0% Other Commitments 9760 0.00 0.00 0.0% d) Assigned Other Assignments 9780 65,575,005.28 65,575,005.28 0.0% e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.0% Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%
80 of 159
San Diego Unified San Diego County Unaudited Actuals Capital Facilities Fund Expenditures by Object 37 68338 0000000 Form 25
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 02/07/2019) Page 3 Printed: 9/5/2019 11:16 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
1) Cash a) in County Treasury 9110 86,615,827.42 1) Fair Value Adjustment to Cash in County Treasury 9111 0.00 b) in Banks 9120 0.00 c) in Revolving Cash Account 9130 0.00 d) with Fiscal Agent/Trustee 9135 0.00 e) Collections Awaiting Deposit 9140 0.00 2) Investments 9150 0.00 3) Accounts Receivable 9200 810,723.54 4) Due from Grantor Government 9290 0.00 5) Due from Other Funds 9310 6,164,244.80 6) Stores 9320 0.00 7) Prepaid Expenditures 9330 0.00 8) Other Current Assets 9340 0.00 9) TOTAL, ASSETS 93,590,795.76
1) Deferred Outflows of Resources 9490 0.00 2) TOTAL, DEFERRED OUTFLOWS 0.00
1) Accounts Payable 9500 471,624.29 2) Due to Grantor Governments 9590 0.00 3) Due to Other Funds 9610 2,468,594.18 4) Current Loans 9640 0.00 5) Unearned Revenue 9650 0.00 6) TOTAL, LIABILITIES 2,940,218.47
1) Deferred Inflows of Resources 9690 0.00 2) TOTAL, DEFERRED INFLOWS 0.00
Ending Fund Balance, June 30 (must agree with line F2) (G9 + H2) - (I6 + J2) 90,650,577.29
81 of 159
San Diego Unified San Diego County Unaudited Actuals Capital Facilities Fund Expenditures by Object 37 68338 0000000 Form 25
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 02/07/2019) Page 4 Printed: 9/5/2019 11:16 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference OTHER STATE REVENUE Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions 8575 0.00 0.00 0.0% Other Subventions/In-Lieu Taxes 8576 0.00 0.00 0.0% All Other State Revenue 8590 438,448.00 0.00
TOTAL, OTHER STATE REVENUE 438,448.00 0.00
OTHER LOCAL REVENUE Other Local Revenue County and District Taxes Other Restricted Levies Secured Roll 8615 0.00 0.00 0.0% Unsecured Roll 8616 0.00 0.00 0.0% Prior Years' Taxes 8617 0.00 0.00 0.0% Supplemental Taxes 8618 0.00 0.00 0.0% Non-Ad Valorem Taxes Parcel Taxes 8621 0.00 0.00 0.0% Other 8622 0.00 0.00 0.0% Community Redevelopment Funds Not Subject to LCFF Deduction 8625 31,932,137.37 27,810,558.00
Penalties and Interest from Delinquent Non-LCFF Taxes 8629 0.00 0.00 0.0% Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.0% Interest 8660 1,686,463.92 909,289.00
Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.0% Fees and Contracts Mitigation/Developer Fees 8681 12,959,504.56 8,000,000.00
Other Local Revenue All Other Local Revenue 8699 0.00 0.00 0.0% All Other Transfers In from All Others 8799 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 46,578,105.85 36,719,847.00
TOTAL, REVENUES 47,016,553.85 36,719,847.00
82 of 159
San Diego Unified San Diego County Unaudited Actuals Capital Facilities Fund Expenditures by Object 37 68338 0000000 Form 25
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 02/07/2019) Page 5 Printed: 9/5/2019 11:16 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference CERTIFICATED SALARIES Other Certificated Salaries 1900 0.00 0.00 0.0% TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.0% CLASSIFIED SALARIES Classified Support Salaries 2200 5,591,400.56 5,402,503.00
Classified Supervisors' and Administrators' Salaries 2300 730,677.85 566,040.00
Clerical, Technical and Office Salaries 2400 116,334.93 125,154.00 7.6% Other Classified Salaries 2900 0.00 0.00 0.0% TOTAL, CLASSIFIED SALARIES 6,438,413.34 6,093,697.00
EMPLOYEE BENEFITS STRS 3101-3102 0.00 0.00 0.0% PERS 3201-3202 1,591,706.14 1,261,399.00
OASDI/Medicare/Alternative 3301-3302 478,551.99 466,163.00
Health and Welfare Benefits 3401-3402 2,315,159.89 2,421,186.00 4.6% Unemployment Insurance 3501-3502 3,134.14 3,048.00
Workers' Compensation 3601-3602 153,877.85 145,652.00
OPEB, Allocated 3701-3702 14,459.94 15,962.00 10.4% OPEB, Active Employees 3751-3752 0.00 0.00 0.0% Other Employee Benefits 3901-3902 8,283.54 9,697.00 17.1% TOTAL, EMPLOYEE BENEFITS 4,565,173.49 4,323,107.00
BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.0% Books and Other Reference Materials 4200 0.00 0.00 0.0% Materials and Supplies 4300 0.00 0.00 0.0% Noncapitalized Equipment 4400 0.00 0.00 0.0% TOTAL, BOOKS AND SUPPLIES 0.00 0.00 0.0%
83 of 159
San Diego Unified San Diego County Unaudited Actuals Capital Facilities Fund Expenditures by Object 37 68338 0000000 Form 25
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 02/07/2019) Page 6 Printed: 9/5/2019 11:16 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 0.00 0.00 0.0% Travel and Conferences 5200 0.00 0.00 0.0% Insurance 5400-5450 0.00 0.00 0.0% Operations and Housekeeping Services 5500 0.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 0.0% Transfers of Direct Costs 5710 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 5,731,248.90 6,221,672.00 8.6% Professional/Consulting Services and Operating Expenditures 5800 16,780.08 0.00
Communications 5900 0.00 0.00 0.0% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 5,748,028.98 6,221,672.00 8.2% CAPITAL OUTLAY Land 6100 10,000.00 0.00
Land Improvements 6170 0.00 0.00 0.0% Buildings and Improvements of Buildings 6200 7,497,923.81 0.00
Books and Media for New School Libraries
6300 0.00 0.00 0.0% Equipment 6400 0.00 0.00 0.0% Equipment Replacement 6500 0.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 7,507,923.81 0.00
OTHER OUTGO (excluding Transfers of Indirect Costs) Other Transfers Out All Other Transfers Out to All Others 7299 0.00 0.00 0.0% Debt Service Debt Service - Interest 7438 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.0% TOTAL, EXPENDITURES 24,259,539.62 16,638,476.00
84 of 159
San Diego Unified San Diego County Unaudited Actuals Capital Facilities Fund Expenditures by Object 37 68338 0000000 Form 25
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 02/07/2019) Page 7 Printed: 9/5/2019 11:16 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized Interfund Transfers In 8919 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.0% INTERFUND TRANSFERS OUT To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 14,300,000.00 14,300,000.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 14,300,000.00 14,300,000.00 0.0% OTHER SOURCES/USES SOURCES Proceeds Proceeds from Disposal of Capital Assets 8953 0.00 0.00 0.0% Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Certificates
8971 0.00 0.00 0.0% Proceeds from Capital Leases 8972 0.00 0.00 0.0% Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (14,300,000.00) (14,300,000.00) 0.0%
85 of 159
San Diego Unified San Diego County Unaudited Actuals Capital Facilities Fund Expenditures by Function 37 68338 0000000 Form 25
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 03/27/2018) Page 1 Printed: 9/5/2019 11:16 AM
Description Function Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
1) LCFF Sources 8010-8099 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 438,448.00 0.00
4) Other Local Revenue 8600-8799 46,578,105.85 36,719,847.00
5) TOTAL, REVENUES 47,016,553.85 36,719,847.00
1) Instruction 1000-1999 0.00 0.00 0.0% 2) Instruction - Related Services 2000-2999 0.00 0.00 0.0% 3) Pupil Services 3000-3999 0.00 0.00 0.0% 4) Ancillary Services 4000-4999 0.00 0.00 0.0% 5) Community Services 5000-5999 0.00 0.00 0.0% 6) Enterprise 6000-6999 0.00 0.00 0.0% 7) General Administration 7000-7999 0.00 0.00 0.0% 8) Plant Services 8000-8999 24,259,539.62 16,638,476.00
9) Other Outgo 9000-9999 Except 7600-7699 0.00 0.00 0.0% 10) TOTAL, EXPENDITURES 24,259,539.62 16,638,476.00
OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 22,757,014.23 20,081,371.00
1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.0% b) Transfers Out 7600-7629 14,300,000.00 14,300,000.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES (14,300,000.00) (14,300,000.00) 0.0%
86 of 159
San Diego Unified San Diego County Unaudited Actuals Capital Facilities Fund Expenditures by Function 37 68338 0000000 Form 25
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 03/27/2018) Page 2 Printed: 9/5/2019 11:16 AM
Description Function Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
BALANCE (C + D4) 8,457,014.23 5,781,371.00
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 82,193,563.06 90,650,577.29 10.3% b) Audit Adjustments 9793 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 82,193,563.06 90,650,577.29 10.3% d) Other Restatements 9795 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 82,193,563.06 90,650,577.29 10.3% 2) Ending Balance, June 30 (E + F1e) 90,650,577.29 96,431,948.29 6.4% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0% Stores 9712 0.00 0.00 0.0% Prepaid Items 9713 0.00 0.00 0.0% All Others 9719 0.00 0.00 0.0% b) Restricted 9740 25,075,572.01 30,856,943.01 23.1% c) Committed Stabilization Arrangements 9750 0.00 0.00 0.0% Other Commitments (by Resource/Object) 9760 0.00 0.00 0.0% d) Assigned Other Assignments (by Resource/Object) 9780 65,575,005.28 65,575,005.28 0.0% e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.0% Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%
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San Diego Unified San Diego County Unaudited Actuals Capital Facilities Fund Exhibit: Restricted Balance Detail 37 68338 0000000 Form 25 California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 04/17/2019) Page 1 Printed: 9/5/2019 11:16 AM
2018-19 2019-20 Resource Description Unaudited Actuals Budget 9010 Other Restricted Local 25,075,572.01 30,856,943.01 Total, Restricted Balance 25,075,572.01 30,856,943.01
88 of 159
San Diego Unified San Diego County Unaudited Actuals County School Facilities Fund Expenditures by Object 37 68338 0000000 Form 35
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 02/07/2019) Page 1 Printed: 9/5/2019 11:16 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
1) LCFF Sources 8010-8099 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 6,967,878.30 0.00
4) Other Local Revenue 8600-8799 1,490,717.20 927,901.00
5) TOTAL, REVENUES 8,458,595.50 927,901.00
1) Certificated Salaries 1000-1999 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 85,784.16 136,962.00 59.7% 3) Employee Benefits 3000-3999 44,774.99 70,356.00 57.1% 4) Books and Supplies 4000-4999 82,404.73 0.00
5) Services and Other Operating Expenditures 5000-5999 678,081.50 168,977.00
6) Capital Outlay 6000-6999 2,346,275.58 0.00
7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 3,237,320.96 376,295.00
OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 5,221,274.54 551,606.00
1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.0% b) Transfers Out 7600-7629 5,000,000.00 5,000,000.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES (5,000,000.00) (5,000,000.00) 0.0%
89 of 159
San Diego Unified San Diego County Unaudited Actuals County School Facilities Fund Expenditures by Object 37 68338 0000000 Form 35
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 02/07/2019) Page 2 Printed: 9/5/2019 11:16 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
BALANCE (C + D4) 221,274.54 (4,448,394.00)
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 63,303,010.02 63,524,284.56 0.3% b) Audit Adjustments 9793 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 63,303,010.02 63,524,284.56 0.3% d) Other Restatements 9795 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 63,303,010.02 63,524,284.56 0.3% 2) Ending Balance, June 30 (E + F1e) 63,524,284.56 59,075,890.56
Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0% Stores 9712 0.00 0.00 0.0% Prepaid Items 9713 0.00 0.00 0.0% All Others 9719 0.00 0.00 0.0% b) Restricted 9740 63,524,284.56 59,075,890.56
c) Committed Stabilization Arrangements 9750 0.00 0.00 0.0% Other Commitments 9760 0.00 0.00 0.0% d) Assigned Other Assignments 9780 0.00 0.00 0.0% e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.0% Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%
90 of 159
San Diego Unified San Diego County Unaudited Actuals County School Facilities Fund Expenditures by Object 37 68338 0000000 Form 35
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 02/07/2019) Page 3 Printed: 9/5/2019 11:16 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
1) Cash a) in County Treasury 9110 68,630,490.75 1) Fair Value Adjustment to Cash in County Treasury 9111 0.00 b) in Banks 9120 0.00 c) in Revolving Cash Account 9130 0.00 d) with Fiscal Agent/Trustee 9135 0.00 e) Collections Awaiting Deposit 9140 0.00 2) Investments 9150 0.00 3) Accounts Receivable 9200 764,794.27 4) Due from Grantor Government 9290 0.00 5) Due from Other Funds 9310 66,293.19 6) Stores 9320 0.00 7) Prepaid Expenditures 9330 0.00 8) Other Current Assets 9340 0.00 9) TOTAL, ASSETS 69,461,578.21
1) Deferred Outflows of Resources 9490 0.00 2) TOTAL, DEFERRED OUTFLOWS 0.00
1) Accounts Payable 9500 279,107.15 2) Due to Grantor Governments 9590 0.00 3) Due to Other Funds 9610 5,658,186.50 4) Current Loans 9640 0.00 5) Unearned Revenue 9650 0.00 6) TOTAL, LIABILITIES 5,937,293.65
1) Deferred Inflows of Resources 9690 0.00 2) TOTAL, DEFERRED INFLOWS 0.00
Ending Fund Balance, June 30 (must agree with line F2) (G9 + H2) - (I6 + J2) 63,524,284.56
91 of 159
San Diego Unified San Diego County Unaudited Actuals County School Facilities Fund Expenditures by Object 37 68338 0000000 Form 35
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 02/07/2019) Page 4 Printed: 9/5/2019 11:16 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference FEDERAL REVENUE All Other Federal Revenue 8290 0.00 0.00 0.0% TOTAL, FEDERAL REVENUE 0.00 0.00 0.0% OTHER STATE REVENUE School Facilities Apportionments 8545 6,962,261.30 0.00
Pass-Through Revenues from State Sources 8587 0.00 0.00 0.0% All Other State Revenue 8590 5,617.00 0.00
TOTAL, OTHER STATE REVENUE 6,967,878.30 0.00
OTHER LOCAL REVENUE Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.0% Leases and Rentals 8650 0.00 0.00 0.0% Interest 8660 1,490,717.20 927,901.00
Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.0% Other Local Revenue All Other Local Revenue 8699 0.00 0.00 0.0% All Other Transfers In from All Others 8799 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 1,490,717.20 927,901.00
TOTAL, REVENUES 8,458,595.50 927,901.00
92 of 159
San Diego Unified San Diego County Unaudited Actuals County School Facilities Fund Expenditures by Object 37 68338 0000000 Form 35
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 02/07/2019) Page 5 Printed: 9/5/2019 11:16 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference CLASSIFIED SALARIES Classified Support Salaries 2200 4,837.18 0.00
Classified Supervisors' and Administrators' Salaries 2300 19,564.67 24,804.00 26.8% Clerical, Technical and Office Salaries 2400 41,148.41 85,068.00 106.7% Other Classified Salaries 2900 20,233.90 27,090.00 33.9% TOTAL, CLASSIFIED SALARIES 85,784.16 136,962.00 59.7% EMPLOYEE BENEFITS STRS 3101-3102 315.48 0.00
PERS 3201-3202 19,835.56 28,347.00 42.9% OASDI/Medicare/Alternative 3301-3302 6,412.85 10,466.00 63.2% Health and Welfare Benefits 3401-3402 15,837.87 27,511.00 73.7% Unemployment Insurance 3501-3502 42.81 71.00 65.8% Workers' Compensation 3601-3602 2,050.31 3,269.00 59.4% OPEB, Allocated 3701-3702 176.19 467.00 165.1% OPEB, Active Employees 3751-3752 0.00 0.00 0.0% Other Employee Benefits 3901-3902 103.92 225.00 116.5% TOTAL, EMPLOYEE BENEFITS 44,774.99 70,356.00 57.1% BOOKS AND SUPPLIES Books and Other Reference Materials 4200 0.00 0.00 0.0% Materials and Supplies 4300 10,541.66 0.00
Noncapitalized Equipment 4400 71,863.07 0.00
TOTAL, BOOKS AND SUPPLIES 82,404.73 0.00
93 of 159
San Diego Unified San Diego County Unaudited Actuals County School Facilities Fund Expenditures by Object 37 68338 0000000 Form 35
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 02/07/2019) Page 6 Printed: 9/5/2019 11:16 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 0.00 0.00 0.0% Travel and Conferences 5200 0.00 0.00 0.0% Insurance 5400-5450 0.00 0.00 0.0% Operations and Housekeeping Services 5500 0.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 0.0% Transfers of Direct Costs 5710 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.0% Professional/Consulting Services and Operating Expenditures 5800 678,081.50 168,977.00
Communications 5900 0.00 0.00 0.0% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 678,081.50 168,977.00
CAPITAL OUTLAY Land 6100 1,390,673.39 0.00
Land Improvements 6170 0.00 0.00 0.0% Buildings and Improvements of Buildings 6200 955,602.19 0.00
Books and Media for New School Libraries
6300 0.00 0.00 0.0% Equipment 6400 0.00 0.00 0.0% Equipment Replacement 6500 0.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 2,346,275.58 0.00
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 0.0% To County Offices 7212 0.00 0.00 0.0% To JPAs 7213 0.00 0.00 0.0% All Other Transfers Out to All Others 7299 0.00 0.00 0.0% Debt Service Debt Service - Interest 7438 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.0% TOTAL, EXPENDITURES 3,237,320.96 376,295.00
94 of 159
San Diego Unified San Diego County Unaudited Actuals County School Facilities Fund Expenditures by Object 37 68338 0000000 Form 35
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 02/07/2019) Page 7 Printed: 9/5/2019 11:16 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference INTERFUND TRANSFERS INTERFUND TRANSFERS IN To: State School Building Fund/ County School Facilities Fund From: All Other Funds 8913 0.00 0.00 0.0% Other Authorized Interfund Transfers In 8919 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.0% INTERFUND TRANSFERS OUT To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 5,000,000.00 5,000,000.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 5,000,000.00 5,000,000.00 0.0%
95 of 159
San Diego Unified San Diego County Unaudited Actuals County School Facilities Fund Expenditures by Object 37 68338 0000000 Form 35
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 02/07/2019) Page 8 Printed: 9/5/2019 11:16 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference OTHER SOURCES/USES SOURCES Proceeds Proceeds from Disposal of Capital Assets 8953 0.00 0.00 0.0% Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Certificates
8971 0.00 0.00 0.0% Proceeds from Capital Leases 8972 0.00 0.00 0.0% Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (5,000,000.00) (5,000,000.00) 0.0%
96 of 159
San Diego Unified San Diego County Unaudited Actuals County School Facilities Fund Expenditures by Function 37 68338 0000000 Form 35
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 03/27/2018) Page 1 Printed: 9/5/2019 11:16 AM
Description Function Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
1) LCFF Sources 8010-8099 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 6,967,878.30 0.00
4) Other Local Revenue 8600-8799 1,490,717.20 927,901.00
5) TOTAL, REVENUES 8,458,595.50 927,901.00
1) Instruction 1000-1999 0.00 0.00 0.0% 2) Instruction - Related Services 2000-2999 0.00 0.00 0.0% 3) Pupil Services 3000-3999 0.00 0.00 0.0% 4) Ancillary Services 4000-4999 0.00 0.00 0.0% 5) Community Services 5000-5999 0.00 0.00 0.0% 6) Enterprise 6000-6999 0.00 0.00 0.0% 7) General Administration 7000-7999 0.00 0.00 0.0% 8) Plant Services 8000-8999 3,237,320.96 376,295.00
9) Other Outgo 9000-9999 Except 7600-7699 0.00 0.00 0.0% 10) TOTAL, EXPENDITURES 3,237,320.96 376,295.00
OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 5,221,274.54 551,606.00
1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.0% b) Transfers Out 7600-7629 5,000,000.00 5,000,000.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES (5,000,000.00) (5,000,000.00) 0.0%
97 of 159
San Diego Unified San Diego County Unaudited Actuals County School Facilities Fund Expenditures by Function 37 68338 0000000 Form 35
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 03/27/2018) Page 2 Printed: 9/5/2019 11:16 AM
Description Function Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
BALANCE (C + D4) 221,274.54 (4,448,394.00)
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 63,303,010.02 63,524,284.56 0.3% b) Audit Adjustments 9793 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 63,303,010.02 63,524,284.56 0.3% d) Other Restatements 9795 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 63,303,010.02 63,524,284.56 0.3% 2) Ending Balance, June 30 (E + F1e) 63,524,284.56 59,075,890.56
Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0% Stores 9712 0.00 0.00 0.0% Prepaid Items 9713 0.00 0.00 0.0% All Others 9719 0.00 0.00 0.0% b) Restricted 9740 63,524,284.56 59,075,890.56
c) Committed Stabilization Arrangements 9750 0.00 0.00 0.0% Other Commitments (by Resource/Object) 9760 0.00 0.00 0.0% d) Assigned Other Assignments (by Resource/Object) 9780 0.00 0.00 0.0% e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.0% Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%
98 of 159
San Diego Unified San Diego County Unaudited Actuals County School Facilities Fund Exhibit: Restricted Balance Detail 37 68338 0000000 Form 35 California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 04/17/2019) Page 1 Printed: 9/5/2019 11:16 AM
2018-19 2019-20 Resource Description Unaudited Actuals Budget 7710 State School Facilities Projects 63,524,284.56 59,075,890.56 Total, Restricted Balance 63,524,284.56 59,075,890.56
99 of 159
San Diego Unified San Diego County Unaudited Actuals Special Reserve Fund for Capital Outlay Projects Expenditures by Object 37 68338 0000000 Form 40
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 02/07/2019) Page 1 Printed: 9/5/2019 11:17 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
1) LCFF Sources 8010-8099 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 50,640.00 0.00
4) Other Local Revenue 8600-8799 4,858,993.73 4,510,473.00
5) TOTAL, REVENUES 4,909,633.73 4,510,473.00
1) Certificated Salaries 1000-1999 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 838,663.60 975,609.00 16.3% 3) Employee Benefits 3000-3999 421,766.24 462,040.00 9.5% 4) Books and Supplies 4000-4999 21,856.00 677,519.00 2999.9% 5) Services and Other Operating Expenditures 5000-5999 468,213.68 1,151,050.00 145.8% 6) Capital Outlay 6000-6999 288,424.50 0.00
7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 2,038,924.02 3,266,218.00 60.2%
OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 2,870,709.71 1,244,255.00
1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.0% b) Transfers Out 7600-7629 1,000,000.00 1,300,000.00 30.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES (1,000,000.00) (1,300,000.00) 30.0%
100 of 159
San Diego Unified San Diego County Unaudited Actuals Special Reserve Fund for Capital Outlay Projects Expenditures by Object 37 68338 0000000 Form 40
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 02/07/2019) Page 2 Printed: 9/5/2019 11:17 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
BALANCE (C + D4) 1,870,709.71 (55,745.00)
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 9,252,063.61 11,122,773.32 20.2% b) Audit Adjustments 9793 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 9,252,063.61 11,122,773.32 20.2% d) Other Restatements 9795 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 9,252,063.61 11,122,773.32 20.2% 2) Ending Balance, June 30 (E + F1e) 11,122,773.32 11,067,028.32
Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0% Stores 9712 0.00 0.00 0.0% Prepaid Items 9713 0.00 0.00 0.0% All Others 9719 0.00 0.00 0.0% b) Restricted 9740 0.00 0.00 0.0% c) Committed Stabilization Arrangements 9750 0.00 0.00 0.0% Other Commitments 9760 0.00 0.00 0.0% d) Assigned Other Assignments 9780 11,122,773.32 11,067,028.32
e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.0% Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%
101 of 159
San Diego Unified San Diego County Unaudited Actuals Special Reserve Fund for Capital Outlay Projects Expenditures by Object 37 68338 0000000 Form 40
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 02/07/2019) Page 3 Printed: 9/5/2019 11:17 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
1) Cash a) in County Treasury 9110 16,601,049.86 1) Fair Value Adjustment to Cash in County Treasury 9111 0.00 b) in Banks 9120 0.00 c) in Revolving Cash Account 9130 0.00 d) with Fiscal Agent/Trustee 9135 0.00 e) Collections Awaiting Deposit 9140 0.00 2) Investments 9150 0.00 3) Accounts Receivable 9200 258,174.14 4) Due from Grantor Government 9290 0.00 5) Due from Other Funds 9310 52,078.00 6) Stores 9320 0.00 7) Prepaid Expenditures 9330 0.00 8) Other Current Assets 9340 0.00 9) TOTAL, ASSETS 16,911,302.00
1) Deferred Outflows of Resources 9490 0.00 2) TOTAL, DEFERRED OUTFLOWS 0.00
1) Accounts Payable 9500 28,001.66 2) Due to Grantor Governments 9590 0.00 3) Due to Other Funds 9610 176,479.85 4) Current Loans 9640 0.00 5) Unearned Revenue 9650 5,584,047.17 6) TOTAL, LIABILITIES 5,788,528.68
1) Deferred Inflows of Resources 9690 0.00 2) TOTAL, DEFERRED INFLOWS 0.00
Ending Fund Balance, June 30 (must agree with line F2) (G9 + H2) - (I6 + J2) 11,122,773.32
102 of 159
San Diego Unified San Diego County Unaudited Actuals Special Reserve Fund for Capital Outlay Projects Expenditures by Object 37 68338 0000000 Form 40
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 02/07/2019) Page 4 Printed: 9/5/2019 11:17 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference FEDERAL REVENUE FEMA 8281 0.00 0.00 0.0% All Other Federal Revenue 8290 0.00 0.00 0.0% TOTAL, FEDERAL REVENUE 0.00 0.00 0.0% OTHER STATE REVENUE Pass-Through Revenues from State Sources 8587 0.00 0.00 0.0% California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.0% All Other State Revenue All Other 8590 50,640.00 0.00
TOTAL, OTHER STATE REVENUE 50,640.00 0.00
OTHER LOCAL REVENUE Other Local Revenue Community Redevelopment Funds Not Subject to LCFF Deduction 8625 0.00 0.00 0.0% Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.0% Leases and Rentals 8650 4,234,845.77 4,210,265.00
Interest 8660 352,652.95 223,473.00
Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.0% Other Local Revenue All Other Local Revenue 8699 271,495.01 76,735.00
All Other Transfers In from All Others 8799 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 4,858,993.73 4,510,473.00
TOTAL, REVENUES 4,909,633.73 4,510,473.00
103 of 159
San Diego Unified San Diego County Unaudited Actuals Special Reserve Fund for Capital Outlay Projects Expenditures by Object 37 68338 0000000 Form 40
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 02/07/2019) Page 5 Printed: 9/5/2019 11:17 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference CLASSIFIED SALARIES Classified Support Salaries 2200 89,592.62 29,000.00
Classified Supervisors' and Administrators' Salaries 2300 413,778.09 527,436.00 27.5% Clerical, Technical and Office Salaries 2400 335,152.64 380,944.00 13.7% Other Classified Salaries 2900 140.25 38,229.00 27157.8% TOTAL, CLASSIFIED SALARIES 838,663.60 975,609.00 16.3% EMPLOYEE BENEFITS STRS 3101-3102 0.00 0.00 0.0% PERS 3201-3202 183,838.33 201,952.00 9.9% OASDI/Medicare/Alternative 3301-3302 60,304.29 74,635.00 23.8% Health and Welfare Benefits 3401-3402 155,364.91 157,320.00 1.3% Unemployment Insurance 3501-3502 420.06 486.00 15.7% Workers' Compensation 3601-3602 20,044.08 23,318.00 16.3% OPEB, Allocated 3701-3702 829.95 2,896.00 248.9% OPEB, Active Employees 3751-3752 0.00 0.00 0.0% Other Employee Benefits 3901-3902 964.62 1,433.00 48.6% TOTAL, EMPLOYEE BENEFITS 421,766.24 462,040.00 9.5% BOOKS AND SUPPLIES Books and Other Reference Materials 4200 0.00 0.00 0.0% Materials and Supplies 4300 15,946.99 667,019.00 4082.7% Noncapitalized Equipment 4400 5,909.01 10,500.00 77.7% TOTAL, BOOKS AND SUPPLIES 21,856.00 677,519.00 2999.9%
104 of 159
San Diego Unified San Diego County Unaudited Actuals Special Reserve Fund for Capital Outlay Projects Expenditures by Object 37 68338 0000000 Form 40
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 02/07/2019) Page 6 Printed: 9/5/2019 11:17 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 0.00 143,274.00 New Travel and Conferences 5200 1,873.24 14,000.00 647.4% Insurance 5400-5450 0.00 0.00 0.0% Operations and Housekeeping Services 5500 0.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 46,706.99 229,500.00 391.4% Transfers of Direct Costs 5710 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 92,812.76 355,436.00 283.0% Professional/Consulting Services and Operating Expenditures 5800 324,529.78 408,290.00 25.8% Communications 5900 2,290.91 550.00
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 468,213.68 1,151,050.00 145.8% CAPITAL OUTLAY Land 6100 27,682.14 0.00
Land Improvements 6170 0.00 0.00 0.0% Buildings and Improvements of Buildings 6200 260,742.36 0.00
Books and Media for New School Libraries
6300 0.00 0.00 0.0% Equipment 6400 0.00 0.00 0.0% Equipment Replacement 6500 0.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 288,424.50 0.00
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 0.0% To County Offices 7212 0.00 0.00 0.0% To JPAs 7213 0.00 0.00 0.0% All Other Transfers Out to All Others 7299 0.00 0.00 0.0% Debt Service Debt Service - Interest 7438 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.0% TOTAL, EXPENDITURES 2,038,924.02 3,266,218.00 60.2%
105 of 159
San Diego Unified San Diego County Unaudited Actuals Special Reserve Fund for Capital Outlay Projects Expenditures by Object 37 68338 0000000 Form 40
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 02/07/2019) Page 7 Printed: 9/5/2019 11:17 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: General Fund/CSSF 8912 0.00 0.00 0.0% Other Authorized Interfund Transfers In 8919 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.0% INTERFUND TRANSFERS OUT To: General Fund/CSSF 7612 0.00 0.00 0.0% To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 1,000,000.00 1,300,000.00 30.0% (b) TOTAL, INTERFUND TRANSFERS OUT 1,000,000.00 1,300,000.00 30.0%
106 of 159
San Diego Unified San Diego County Unaudited Actuals Special Reserve Fund for Capital Outlay Projects Expenditures by Object 37 68338 0000000 Form 40
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 02/07/2019) Page 8 Printed: 9/5/2019 11:17 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference OTHER SOURCES/USES SOURCES Proceeds Proceeds from Disposal of Capital Assets 8953 0.00 0.00 0.0% Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Certificates
8971 0.00 0.00 0.0% Proceeds from Capital Leases 8972 0.00 0.00 0.0% Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (1,000,000.00) (1,300,000.00) 30.0%
107 of 159
San Diego Unified San Diego County Unaudited Actuals Special Reserve Fund for Capital Outlay Projects Expenditures by Function 37 68338 0000000 Form 40
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 03/27/2018) Page 1 Printed: 9/5/2019 11:17 AM
Description Function Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
1) LCFF Sources 8010-8099 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 50,640.00 0.00
4) Other Local Revenue 8600-8799 4,858,993.73 4,510,473.00
5) TOTAL, REVENUES 4,909,633.73 4,510,473.00
1) Instruction 1000-1999 0.00 0.00 0.0% 2) Instruction - Related Services 2000-2999 0.00 0.00 0.0% 3) Pupil Services 3000-3999 0.00 0.00 0.0% 4) Ancillary Services 4000-4999 0.00 0.00 0.0% 5) Community Services 5000-5999 0.00 0.00 0.0% 6) Enterprise 6000-6999 0.00 0.00 0.0% 7) General Administration 7000-7999 0.00 0.00 0.0% 8) Plant Services 8000-8999 2,037,978.33 3,266,218.00 60.3% 9) Other Outgo 9000-9999 Except 7600-7699 945.69 0.00
10) TOTAL, EXPENDITURES 2,038,924.02 3,266,218.00 60.2%
OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 2,870,709.71 1,244,255.00
1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.0% b) Transfers Out 7600-7629 1,000,000.00 1,300,000.00 30.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES (1,000,000.00) (1,300,000.00) 30.0%
108 of 159
San Diego Unified San Diego County Unaudited Actuals Special Reserve Fund for Capital Outlay Projects Expenditures by Function 37 68338 0000000 Form 40
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 03/27/2018) Page 2 Printed: 9/5/2019 11:17 AM
Description Function Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
BALANCE (C + D4) 1,870,709.71 (55,745.00)
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 9,252,063.61 11,122,773.32 20.2% b) Audit Adjustments 9793 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 9,252,063.61 11,122,773.32 20.2% d) Other Restatements 9795 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 9,252,063.61 11,122,773.32 20.2% 2) Ending Balance, June 30 (E + F1e) 11,122,773.32 11,067,028.32
Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0% Stores 9712 0.00 0.00 0.0% Prepaid Items 9713 0.00 0.00 0.0% All Others 9719 0.00 0.00 0.0% b) Restricted 9740 0.00 0.00 0.0% c) Committed Stabilization Arrangements 9750 0.00 0.00 0.0% Other Commitments (by Resource/Object) 9760 0.00 0.00 0.0% d) Assigned Other Assignments (by Resource/Object) 9780 11,122,773.32 11,067,028.32
e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.0% Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%
109 of 159
San Diego Unified San Diego County Unaudited Actuals Special Reserve Fund for Capital Outlay Projects Exhibit: Restricted Balance Detail 37 68338 0000000 Form 40 California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 04/17/2019) Page 1 Printed: 9/5/2019 11:17 AM
2018-19 2019-20 Resource Description Unaudited Actuals Budget Total, Restricted Balance 0.00 0.00
110 of 159
San Diego Unified San Diego County Unaudited Actuals Bond Interest and Redemption Fund Expenditures by Object 37 68338 0000000 Form 51
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 02/07/2019) Page 1 Printed: 9/5/2019 11:17 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
1) LCFF Sources 8010-8099 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 1,280,061.00 1,100,000.00
4) Other Local Revenue 8600-8799 262,927,439.79 216,120,000.00
5) TOTAL, REVENUES 264,207,500.79 217,220,000.00
1) Certificated Salaries 1000-1999 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 0.00 0.00 0.0% 3) Employee Benefits 3000-3999 0.00 0.00 0.0% 4) Books and Supplies 4000-4999 0.00 0.00 0.0% 5) Services and Other Operating Expenditures 5000-5999 0.00 0.00 0.0% 6) Capital Outlay 6000-6999 0.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 217,660,499.00 264,297,222.00 21.4% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 217,660,499.00 264,297,222.00 21.4%
OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 46,547,001.79 (47,077,222.00)
1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 8,168,279.00 0.00
b) Uses 7630-7699 11,716,301.00 0.00
3) Contributions 8980-8999 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES (3,548,022.00) 0.00
111 of 159
San Diego Unified San Diego County Unaudited Actuals Bond Interest and Redemption Fund Expenditures by Object 37 68338 0000000 Form 51
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 02/07/2019) Page 2 Printed: 9/5/2019 11:17 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
BALANCE (C + D4) 42,998,979.79 (47,077,222.00)
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 324,870,919.00 367,869,898.79 13.2% b) Audit Adjustments 9793 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 324,870,919.00 367,869,898.79 13.2% d) Other Restatements 9795 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 324,870,919.00 367,869,898.79 13.2% 2) Ending Balance, June 30 (E + F1e) 367,869,898.79 320,792,676.79
Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0% Stores 9712 0.00 0.00 0.0% Prepaid Items 9713 0.00 0.00 0.0% All Others 9719 0.00 0.00 0.0% b) Restricted 9740 0.00 0.00 0.0% c) Committed Stabilization Arrangements 9750 0.00 0.00 0.0% Other Commitments 9760 0.00 0.00 0.0% d) Assigned Other Assignments 9780 367,869,898.79 320,792,676.79
e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.0% Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%
112 of 159
San Diego Unified San Diego County Unaudited Actuals Bond Interest and Redemption Fund Expenditures by Object 37 68338 0000000 Form 51
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 02/07/2019) Page 3 Printed: 9/5/2019 11:17 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
1) Cash a) in County Treasury 9110 363,997,771.00 1) Fair Value Adjustment to Cash in County Treasury 9111 0.00 b) in Banks 9120 3,872,127.79 c) in Revolving Cash Account 9130 0.00 d) with Fiscal Agent/Trustee 9135 0.00 e) Collections Awaiting Deposit 9140 0.00 2) Investments 9150 0.00 3) Accounts Receivable 9200 0.00 4) Due from Grantor Government 9290 0.00 5) Due from Other Funds 9310 0.00 6) Stores 9320 0.00 7) Prepaid Expenditures 9330 0.00 8) Other Current Assets 9340 0.00 9) TOTAL, ASSETS 367,869,898.79
1) Deferred Outflows of Resources 9490 0.00 2) TOTAL, DEFERRED OUTFLOWS 0.00
1) Accounts Payable 9500 0.00 2) Due to Grantor Governments 9590 0.00 3) Due to Other Funds 9610 0.00 4) Current Loans 9640 0.00 5) Unearned Revenue 9650 0.00 6) TOTAL, LIABILITIES 0.00
1) Deferred Inflows of Resources 9690 0.00 2) TOTAL, DEFERRED INFLOWS 0.00
Ending Fund Balance, June 30 (must agree with line F2) (G9 + H2) - (I6 + J2) 367,869,898.79
113 of 159
San Diego Unified San Diego County Unaudited Actuals Bond Interest and Redemption Fund Expenditures by Object 37 68338 0000000 Form 51
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 02/07/2019) Page 4 Printed: 9/5/2019 11:17 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference FEDERAL REVENUE All Other Federal Revenue 8290 0.00 0.00 0.0% TOTAL, FEDERAL REVENUE 0.00 0.00 0.0% OTHER STATE REVENUE Tax Relief Subventions Voted Indebtedness Levies Homeowners' Exemptions 8571 1,280,061.00 1,100,000.00
Other Subventions/In-Lieu Taxes 8572 0.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 1,280,061.00 1,100,000.00
OTHER LOCAL REVENUE Other Local Revenue County and District Taxes Voted Indebtedness Levies Secured Roll 8611 241,787,971.00 200,000,000.00
Unsecured Roll 8612 10,231,159.00 8,000,000.00
Prior Years' Taxes 8613 4,330,280.00 2,800,000.00
Supplemental Taxes 8614 2,863,538.00 2,500,000.00
Penalties and Interest from Delinquent Non-LCFF Taxes 8629 (102,131.00) 0.00
Interest 8660 3,773,445.79 2,800,000.00
Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.0% Other Local Revenue All Other Local Revenue 8699 43,177.00 20,000.00
All Other Transfers In from All Others 8799 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 262,927,439.79 216,120,000.00
TOTAL, REVENUES 264,207,500.79 217,220,000.00
114 of 159
San Diego Unified San Diego County Unaudited Actuals Bond Interest and Redemption Fund Expenditures by Object 37 68338 0000000 Form 51
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 02/07/2019) Page 5 Printed: 9/5/2019 11:17 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference OTHER OUTGO (excluding Transfers of Indirect Costs) Debt Service Bond Redemptions 7433 99,727,017.00 147,447,609.00 47.9% Bond Interest and Other Service Charges 7434 117,933,482.00 116,849,613.00
Debt Service - Interest 7438 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 217,660,499.00 264,297,222.00 21.4% TOTAL, EXPENDITURES 217,660,499.00 264,297,222.00 21.4%
115 of 159
San Diego Unified San Diego County Unaudited Actuals Bond Interest and Redemption Fund Expenditures by Object 37 68338 0000000 Form 51
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 02/07/2019) Page 6 Printed: 9/5/2019 11:17 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized Interfund Transfers In 8919 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.0% INTERFUND TRANSFERS OUT To: General Fund 7614 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.0% OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.0% All Other Financing Sources 8979 8,168,279.00 0.00
(c) TOTAL, SOURCES 8,168,279.00 0.00
USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.0% All Other Financing Uses 7699 11,716,301.00 0.00
(d) TOTAL, USES 11,716,301.00 0.00
CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (3,548,022.00) 0.00
116 of 159
San Diego Unified San Diego County Unaudited Actuals Bond Interest and Redemption Fund Expenditures by Function 37 68338 0000000 Form 51
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 03/27/2018) Page 1 Printed: 9/5/2019 11:17 AM
Description Function Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
1) LCFF Sources 8010-8099 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 1,280,061.00 1,100,000.00
4) Other Local Revenue 8600-8799 262,927,439.79 216,120,000.00
5) TOTAL, REVENUES 264,207,500.79 217,220,000.00
1) Instruction 1000-1999 0.00 0.00 0.0% 2) Instruction - Related Services 2000-2999 0.00 0.00 0.0% 3) Pupil Services 3000-3999 0.00 0.00 0.0% 4) Ancillary Services 4000-4999 0.00 0.00 0.0% 5) Community Services 5000-5999 0.00 0.00 0.0% 6) Enterprise 6000-6999 0.00 0.00 0.0% 7) General Administration 7000-7999 0.00 0.00 0.0% 8) Plant Services 8000-8999 0.00 0.00 0.0% 9) Other Outgo 9000-9999 Except 7600-7699 217,660,499.00 264,297,222.00 21.4% 10) TOTAL, EXPENDITURES 217,660,499.00 264,297,222.00 21.4%
OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 46,547,001.79 (47,077,222.00)
1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 8,168,279.00 0.00
b) Uses 7630-7699 11,716,301.00 0.00
3) Contributions 8980-8999 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES (3,548,022.00) 0.00
117 of 159
San Diego Unified San Diego County Unaudited Actuals Bond Interest and Redemption Fund Expenditures by Function 37 68338 0000000 Form 51
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 03/27/2018) Page 2 Printed: 9/5/2019 11:17 AM
Description Function Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
BALANCE (C + D4) 42,998,979.79 (47,077,222.00)
1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 324,870,919.00 367,869,898.79 13.2% b) Audit Adjustments 9793 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 324,870,919.00 367,869,898.79 13.2% d) Other Restatements 9795 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 324,870,919.00 367,869,898.79 13.2% 2) Ending Balance, June 30 (E + F1e) 367,869,898.79 320,792,676.79
Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0% Stores 9712 0.00 0.00 0.0% Prepaid Items 9713 0.00 0.00 0.0% All Others 9719 0.00 0.00 0.0% b) Restricted 9740 0.00 0.00 0.0% c) Committed Stabilization Arrangements 9750 0.00 0.00 0.0% Other Commitments (by Resource/Object) 9760 0.00 0.00 0.0% d) Assigned Other Assignments (by Resource/Object) 9780 367,869,898.79 320,792,676.79
e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.0% Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%
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San Diego Unified San Diego County Unaudited Actuals Bond Interest and Redemption Fund Exhibit: Restricted Balance Detail 37 68338 0000000 Form 51 California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-d (Rev 04/17/2019) Page 1 Printed: 9/5/2019 11:17 AM
2018-19 2019-20 Resource Description Unaudited Actuals Budget Total, Restricted Balance 0.00 0.00
119 of 159
San Diego Unified San Diego County Unaudited Actuals Self-Insurance Fund Expenses by Object 37 68338 0000000 Form 67
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-e (Rev 03/27/2018) Page 1 Printed: 9/5/2019 11:18 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
1) LCFF Sources 8010-8099 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 0.00 0.00 0.0% 4) Other Local Revenue 8600-8799 40,686,558.59 35,202,165.00
5) TOTAL, REVENUES 40,686,558.59 35,202,165.00
1) Certificated Salaries 1000-1999 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 875,382.69 924,960.00 5.7% 3) Employee Benefits 3000-3999 503,765.73 503,182.00
4) Books and Supplies 4000-4999 7,309.92 587,262.00 7933.8% 5) Services and Other Operating Expenses 5000-5999 38,426,183.93 39,330,806.00 2.4% 6) Depreciation 6000-6999 0.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.0% 9) TOTAL, EXPENSES 39,812,642.27 41,346,210.00 3.9%
OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 873,916.32 (6,144,045.00)
1) Interfund Transfers a) Transfers In 8900-8929 11,670,000.00 8,670,000.00
b) Transfers Out 7600-7629 0.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 11,670,000.00 8,670,000.00
120 of 159
San Diego Unified San Diego County Unaudited Actuals Self-Insurance Fund Expenses by Object 37 68338 0000000 Form 67
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-e (Rev 03/27/2018) Page 2 Printed: 9/5/2019 11:18 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
NET POSITION (C + D4) 12,543,916.32 2,525,955.00
1) Beginning Net Position a) As of July 1 - Unaudited 9791 40,598,110.77 53,142,027.09 30.9% b) Audit Adjustments 9793 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 40,598,110.77 53,142,027.09 30.9% d) Other Restatements 9795 0.00 0.00 0.0% e) Adjusted Beginning Net Position (F1c + F1d) 40,598,110.77 53,142,027.09 30.9% 2) Ending Net Position, June 30 (E + F1e) 53,142,027.09 55,667,982.09 4.8% Components of Ending Net Position a) Net Investment in Capital Assets 9796 0.00 0.00 0.0% b) Restricted Net Position 9797 0.00 0.00 0.0% c) Unrestricted Net Position 9790 53,142,027.09 55,667,982.09 4.8%
121 of 159
San Diego Unified San Diego County Unaudited Actuals Self-Insurance Fund Expenses by Object 37 68338 0000000 Form 67
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-e (Rev 03/27/2018) Page 3 Printed: 9/5/2019 11:18 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
1) Cash a) in County Treasury 9110 116,737,692.19 1) Fair Value Adjustment to Cash in County Treasury 9111 0.00 b) in Banks 9120 0.00 c) in Revolving Cash Account 9130 0.00 d) with Fiscal Agent/Trustee 9135 600,000.00 e) Collections Awaiting Deposit 9140 0.00 2) Investments 9150 0.00 3) Accounts Receivable 9200 1,270,291.79 4) Due from Grantor Government 9290 0.00 5) Due from Other Funds 9310 4,769,602.60 6) Stores 9320 0.00 7) Prepaid Expenditures 9330 0.00 8) Other Current Assets 9340 0.00 9) Fixed Assets a) Land 9410 0.00 b) Land Improvements 9420 0.00 c) Accumulated Depreciation - Land Improvements 9425 0.00 d) Buildings 9430 0.00 e) Accumulated Depreciation - Buildings 9435 0.00 f) Equipment 9440 0.00 g) Accumulated Depreciation - Equipment 9445 0.00 h) Work in Progress 9450 0.00 10) TOTAL, ASSETS 123,377,586.58
1) Deferred Outflows of Resources 9490 0.00 2) TOTAL, DEFERRED OUTFLOWS 0.00
122 of 159
San Diego Unified San Diego County Unaudited Actuals Self-Insurance Fund Expenses by Object 37 68338 0000000 Form 67
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-e (Rev 03/27/2018) Page 4 Printed: 9/5/2019 11:18 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
1) Accounts Payable 9500 69,905,202.77 2) Due to Grantor Governments 9590 0.00 3) Due to Other Funds 9610 330,356.72 4) Current Loans 9640 5) Unearned Revenue 9650 0.00 6) Long-Term Liabilities a) Net Pension Liability 9663 0.00 b) Total/Net OPEB Liability 9664 0.00 c) Compensated Absences 9665 0.00 d) COPs Payable 9666 0.00 e) Capital Leases Payable 9667 0.00 f) Lease Revenue Bonds Payable 9668 0.00 g) Other General Long-Term Liabilities 9669 0.00 7) TOTAL, LIABILITIES 70,235,559.49
1) Deferred Inflows of Resources 9690 0.00 2) TOTAL, DEFERRED INFLOWS 0.00
Net Position, June 30 (must agree with line F2) (G10 + H2) - (I7 + J2) 53,142,027.09
123 of 159
San Diego Unified San Diego County Unaudited Actuals Self-Insurance Fund Expenses by Object 37 68338 0000000 Form 67
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-e (Rev 03/27/2018) Page 5 Printed: 9/5/2019 11:18 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference OTHER STATE REVENUE STRS On-Behalf Pension Contributions 7690 8590 0.00 0.00 0.0% All Other State Revenue All Other 8590 0.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 0.00 0.00 0.0% OTHER LOCAL REVENUE Other Local Revenue Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.0% Interest 8660 2,551,366.18 1,507,000.00
Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.0% Fees and Contracts In-District Premiums/ Contributions 8674 30,167,159.17 30,729,965.00 1.9% All Other Fees and Contracts 8689 0.00 0.00 0.0% Other Local Revenue All Other Local Revenue 8699 4,935,235.41 0.00
All Other Transfers In from All Others 8799 3,032,797.83 2,965,200.00
TOTAL, OTHER LOCAL REVENUE 40,686,558.59 35,202,165.00
TOTAL, REVENUES 40,686,558.59 35,202,165.00
124 of 159
San Diego Unified San Diego County Unaudited Actuals Self-Insurance Fund Expenses by Object 37 68338 0000000 Form 67
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-e (Rev 03/27/2018) Page 6 Printed: 9/5/2019 11:18 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference CERTIFICATED SALARIES Certificated Pupil Support Salaries 1200 0.00 0.00 0.0% Certificated Supervisors' and Administrators' Salaries 1300 0.00 0.00 0.0% TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.0% CLASSIFIED SALARIES Classified Support Salaries 2200 0.00 0.00 0.0% Classified Supervisors' and Administrators' Salaries 2300 166,607.32 179,432.00 7.7% Clerical, Technical and Office Salaries 2400 708,775.37 745,528.00 5.2% Other Classified Salaries 2900 0.00 0.00 0.0% TOTAL, CLASSIFIED SALARIES 875,382.69 924,960.00 5.7% EMPLOYEE BENEFITS STRS 3101-3102 26,476.23 0.00
PERS 3201-3202 216,702.34 191,464.00
OASDI/Medicare/Alternative 3301-3302 67,520.72 70,758.00 4.8% Health and Welfare Benefits 3401-3402 169,471.28 214,028.00 26.3% Unemployment Insurance 3501-3502 455.93 464.00 1.8% Workers' Compensation 3601-3602 20,921.57 22,105.00 5.7% OPEB, Allocated 3701-3702 1,094.51 2,890.00 164.0% OPEB, Active Employees 3751-3752 0.00 0.00 0.0% Other Employee Benefits 3901-3902 1,123.15 1,473.00 31.1% TOTAL, EMPLOYEE BENEFITS 503,765.73 503,182.00
BOOKS AND SUPPLIES Books and Other Reference Materials 4200 0.00 0.00 0.0% Materials and Supplies 4300 2,493.49 586,312.00 23413.7% Noncapitalized Equipment 4400 4,816.43 950.00
TOTAL, BOOKS AND SUPPLIES 7,309.92 587,262.00 7933.8%
125 of 159
San Diego Unified San Diego County Unaudited Actuals Self-Insurance Fund Expenses by Object 37 68338 0000000 Form 67
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-e (Rev 03/27/2018) Page 7 Printed: 9/5/2019 11:18 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference SERVICES AND OTHER OPERATING EXPENSES Subagreements for Services 5100 210,074.47 225,000.00 7.1% Travel and Conferences 5200 5,152.98 400.00
Dues and Memberships 5300 870.00 450.00
Insurance 5400-5450 37,147,637.87 38,030,606.00 2.4% Operations and Housekeeping Services 5500 14,878.20 15,000.00 0.8% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 329.04 5,100.00 1450.0% Professional/Consulting Services and Operating Expenditures 5800 1,043,884.39 1,052,000.00 0.8% Communications 5900 3,356.98 2,250.00
TOTAL, SERVICES AND OTHER OPERATING EXPENSES 38,426,183.93 39,330,806.00 2.4% DEPRECIATION Depreciation Expense 6900 0.00 0.00 0.0% TOTAL, DEPRECIATION 0.00 0.00 0.0% TOTAL, EXPENSES 39,812,642.27 41,346,210.00 3.9%
126 of 159
San Diego Unified San Diego County Unaudited Actuals Self-Insurance Fund Expenses by Object 37 68338 0000000 Form 67
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-e (Rev 03/27/2018) Page 8 Printed: 9/5/2019 11:18 AM
Description Resource Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized Interfund Transfers In 8919 11,670,000.00 8,670,000.00
(a) TOTAL, INTERFUND TRANSFERS IN 11,670,000.00 8,670,000.00
INTERFUND TRANSFERS OUT Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.0% OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 11,670,000.00 8,670,000.00
127 of 159
San Diego Unified San Diego County Unaudited Actuals Self-Insurance Fund Expenses by Function 37 68338 0000000 Form 67
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-e (Rev 03/20/2017) Page 1 Printed: 9/5/2019 11:18 AM
Description Function Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
1) LCFF Sources 8010-8099 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 0.00 0.00 0.0% 4) Other Local Revenue 8600-8799 40,686,558.59 35,202,165.00
5) TOTAL, REVENUES 40,686,558.59 35,202,165.00
1) Instruction 1000-1999 0.00 0.00 0.0% 2) Instruction - Related Services 2000-2999 0.00 0.00 0.0% 3) Pupil Services 3000-3999 0.00 0.00 0.0% 4) Ancillary Services 4000-4999 0.00 0.00 0.0% 5) Community Services 5000-5999 0.00 0.00 0.0% 6) Enterprise 6000-6999 39,812,642.27 41,346,210.00 3.9% 7) General Administration 7000-7999 0.00 0.00 0.0% 8) Plant Services 8000-8999 0.00 0.00 0.0% 9) Other Outgo 9000-9999 Except 7600-7699 0.00 0.00 0.0% 10) TOTAL, EXPENSES 39,812,642.27 41,346,210.00 3.9%
OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 873,916.32 (6,144,045.00)
1) Interfund Transfers a) Transfers In 8900-8929 11,670,000.00 8,670,000.00
b) Transfers Out 7600-7629 0.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 11,670,000.00 8,670,000.00
128 of 159
San Diego Unified San Diego County Unaudited Actuals Self-Insurance Fund Expenses by Function 37 68338 0000000 Form 67
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-e (Rev 03/20/2017) Page 2 Printed: 9/5/2019 11:18 AM
Description Function Codes Object Codes 2018-19 Unaudited Actuals 2019-20 Budget Percent Difference
NET POSITION (C + D4) 12,543,916.32 2,525,955.00
1) Beginning Net Position a) As of July 1 - Unaudited 9791 40,598,110.77 53,142,027.09 30.9% b) Audit Adjustments 9793 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 40,598,110.77 53,142,027.09 30.9% d) Other Restatements 9795 0.00 0.00 0.0% e) Adjusted Beginning Net Position (F1c + F1d) 40,598,110.77 53,142,027.09 30.9% 2) Ending Net Position, June 30 (E + F1e) 53,142,027.09 55,667,982.09 4.8% Components of Ending Net Position a) Net Investment in Capital Assets 9796 0.00 0.00 0.0% b) Restricted Net Position 9797 0.00 0.00 0.0% c) Unrestricted Net Position 9790 53,142,027.09 55,667,982.09 4.8%
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San Diego Unified San Diego County Unaudited Actuals Self-Insurance Fund Exhibit: Restricted Net Position Detail 37 68338 0000000 Form 67 California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: fund-e (Rev 11/30/2012) Page 1 Printed: 9/5/2019 11:18 AM
2018-19 2019-20 Resource Description Unaudited Actuals Budget Total, Restricted Net Position 0.00 0.00
130 of 159
San Diego Unified San Diego County 2018-19 Unaudited Actuals AVERAGE DAILY ATTENDANCE 37 68338 0000000 Form A California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: ada (Rev 03/27/2018) Page 1 of 1 Printed: 9/5/2019 11:18 AM
2018-19 Unaudited Actuals 2019-20 Budget 2019-20 Budget
Description
P-2 ADA Annual ADA Funded ADA Estimated P-2 ADA Estimated Annual ADA Estimated Funded ADA
Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (includes Necessary Small School ADA) 98,023.98 97,649.78 98,757.64 96,374.23 96,374.23 97,229.34
Voluntary Pupil Transfer Regular ADA Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above)
Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above)
(Sum of Lines A1 through A3) 98,023.98 97,649.78 98,757.64 96,374.23 96,374.23 97,229.34
0.50 0.50 0.50
Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools
(Out of State Tuition) [EC 2000 and 46380]
(Sum of Lines A5a through A5f) 0.50 0.50 0.50 0.00 0.00 0.00
(Sum of Line A4 and Line A5g) 98,024.48 97,650.28 98,758.14 96,374.23 96,374.23 97,229.34
(Enter Charter School ADA using Tab C. Charter School ADA)
131 of 159
San Diego Unified San Diego County 2018-19 Unaudited Actuals AVERAGE DAILY ATTENDANCE 37 68338 0000000 Form A California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: ada (Rev 03/27/2018) Page 1 of 1 Printed: 9/5/2019 11:19 AM
2018-19 Unaudited Actuals 2019-20 Budget 2019-20 Budget
Estimated P-2 Estimated Estimated
Description
P-2 ADA Annual ADA Funded ADA ADA Annual ADA Funded ADA
Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)]
ADA (Sum of Lines B1a through B1c) 0.00 0.00 0.00 0.00 0.00 0.00
Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools
(Out of State Tuition) [EC 2000 and 46380]
(Sum of Lines B2a through B2f) 0.00 0.00 0.00 0.00 0.00 0.00
(Sum of Lines B1d and B2g) 0.00 0.00 0.00 0.00 0.00 0.00
(Enter Charter School ADA using Tab C. Charter School ADA)
132 of 159
San Diego Unified San Diego County 2018-19 Unaudited Actuals AVERAGE DAILY ATTENDANCE 37 68338 0000000 Form A California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: ada (Rev 03/27/2018) Page 1 of 1 Printed: 9/5/2019 11:19 AM
2018-19 Unaudited Actuals 2019-20 Budget 2019-20 Budget
Description
P-2 ADA Annual ADA Funded ADA Estimated P-2 ADA Estimated Annual ADA Estimated Funded ADA
Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 use this worksheet to report ADA for those charter schools. Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 use this worksheet to report ADA for those charter schools. Charter schools reporting SACS financial data separately from their authorizing LEAs in Fund 01 or Fund 62 use this worksheet to report their ADA. Charter schools reporting SACS financial data separately from their authorizing LEAs in Fund 01 or Fund 62 use this worksheet to report their ADA. FUND 01: Charter School ADA corresponding to SACS financial data reported in Fund 01. FUND 01: Charter School ADA corresponding to SACS financial data reported in Fund 01.
Education ADA
Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)]
Alternative Education ADA (Sum of Lines C2a through C2c) 0.00 0.00 0.00 0.00 0.00 0.00
Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools
Program ADA (Sum of Lines C3a through C3e) 0.00 0.00 0.00 0.00 0.00 0.00
(Sum of Lines C1, C2d, and C3f) 0.00 0.00 0.00 0.00 0.00 0.00 FUND 09 or 62: Charter School ADA corresponding to SACS financial data reported in Fund 09 or Fund 62.
Education ADA
Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)]
Alternative Education ADA (Sum of Lines C6a through C6c) 0.00 0.00 0.00 0.00 0.00 0.00
Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools
Program ADA (Sum of Lines C7a through C7e) 0.00 0.00 0.00 0.00 0.00 0.00
(Sum of Lines C5, C6d, and C7f) 0.00 0.00 0.00 0.00 0.00 0.00
Reported in Fund 01, 09, or 62 (Sum of Lines C4 and C8) 0.00 0.00 0.00 0.00 0.00 0.00
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San Diego Unified San Diego County Unaudited Actuals 2018-19 Unaudited Actuals Schedule of Capital Assets 37 68338 0000000 Form ASSET California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: asset (Rev 01/27/2009) Page 1 of 1 Printed: 9/5/2019 11:19 AM
Unaudited Balance July 1 Audit Adjustments/ Restatements Audited Balance July 1 Increases Decreases Ending Balance June 30 Governmental Activities: Capital assets not being depreciated: Land 275,891,432.00 275,891,432.00 14,580,027.00 290,471,459.00 Work in Progress 1,500,026,956.00 1,500,026,956.00 520,903,056.00 177,990,018.00 1,842,939,994.00 Total capital assets not being depreciated 1,775,918,388.00 0.00 1,775,918,388.00 535,483,083.00 177,990,018.00 2,133,411,453.00 Capital assets being depreciated: Land Improvements 326,846,560.00 326,846,560.00 4,110,289.00 330,956,849.00 Buildings 2,331,282,447.00 2,331,282,447.00 146,382,531.00 3,744,464.00 2,473,920,514.00 Equipment 273,448,377.00 273,448,377.00 12,950,421.00 10,078,762.00 276,320,036.00 Total capital assets being depreciated 2,931,577,384.00 0.00 2,931,577,384.00 163,443,241.00 13,823,226.00 3,081,197,399.00 Accumulated Depreciation for: Land Improvements (166,957,373.00) (166,957,373.00) (12,938,737.00) (179,896,110.00) Buildings (902,754,271.00) (902,754,271.00) (93,809,978.00) (3,215,743.00) (993,348,506.00) Equipment (212,555,457.00) (212,555,457.00) (10,042,817.00) (9,986,131.00) (212,612,143.00) Total accumulated depreciation (1,282,267,101.00) 0.00 (1,282,267,101.00) (116,791,532.00) (13,201,874.00) (1,385,856,759.00) Total capital assets being depreciated, net 1,649,310,283.00 0.00 1,649,310,283.00 46,651,709.00 621,352.00 1,695,340,640.00 Governmental activity capital assets, net 3,425,228,671.00 0.00 3,425,228,671.00 582,134,792.00 178,611,370.00 3,828,752,093.00 Business-Type Activities: Capital assets not being depreciated: Land 0.00 0.00 Work in Progress 0.00 0.00 Total capital assets not being depreciated 0.00 0.00 0.00 0.00 0.00 0.00 Capital assets being depreciated: Land Improvements 0.00 0.00 Buildings 0.00 0.00 Equipment 0.00 0.00 Total capital assets being depreciated 0.00 0.00 0.00 0.00 0.00 0.00 Accumulated Depreciation for: Land Improvements 0.00 0.00 Buildings 0.00 0.00 Equipment 0.00 0.00 Total accumulated depreciation 0.00 0.00 0.00 0.00 0.00 0.00 Total capital assets being depreciated, net 0.00 0.00 0.00 0.00 0.00 0.00 Business-type activity capital assets, net 0.00 0.00 0.00 0.00 0.00 0.00
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San Diego Unified San Diego County Unaudited Actuals 2018-19 Unaudited Actuals GENERAL FUND Current Expense Formula/Minimum Classroom Compensation 37 68338 0000000 Form CEA California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: cea (Rev 03/02/2018) Page 1 of 2 Printed: 9/5/2019 11:20 AM PART I - CURRENT EXPENSE FORMULA Total Expense for Year (1) EDP No. Reductions (See Note 1) (2) EDP No. Current Expense
(Col 1 - Col 2) (3) EDP No. Reductions (Extracted) (See Note 2) (4a) Reductions (Overrides)* (See Note 2) (4b) EDP No. Current Expense- Part II (Col 3 - Col 4) (5) EDP No. 1000 - Certificated Salaries 578,460,332.56 301 859,775.21 303 577,600,557.35 305 714,933.32 307 576,885,624.03 309 2000 - Classified Salaries 201,031,630.71 311 2,134,485.07 313 198,897,145.64 315 26,992,064.42 317 171,905,081.22 319 3000 - Employee Benefits 474,018,392.39 321 4,617,591.31 323 469,400,801.08 325 16,693,596.32 327 452,707,204.76 329 4000 - Books, Supplies Equip Replace. (6500) 35,535,951.03 331 118,038.48 333 35,417,912.55 335 8,996,830.87 337 26,421,081.68 339 5000 - Services. . . & 7300 - Indirect Costs 90,925,739.54 341 16,072,440.52 343 74,853,299.02 345 24,202,802.05 347 50,650,496.97 349 TOTAL 1,356,169,715.64 365 TOTAL 1,278,569,488.66 369 Note 1 - In Column 2, report expenditures for the following programs: Nonagency (Goals 7100-7199), Community Services (Goal 8100), Food Services (Function 3700), Fringe Benefits for Retired Persons (Objects 3701-3702), and Facilities Acquisition & Construction (Function 8500). Note 2 - In Column 4, report expenditures for: Transportation (Function 3600), Lottery Expenditures (Resource 1100), Special Education Students in Nonpublic Schools (Function 1180), and other federal or state categorical aid in which funds were granted for expenditures in a program not incurring any teacher salary expenditures or requiring disbursement of the funds without regard to the requirements of EC Section 41372. * If an amount (even zero) is entered in any row of Column 4b or in Line 13b, the form uses only the values in Column 4b and Line 13b rather than the values in Column 4a and Line 13a. PART II: MINIMUM CLASSROOM COMPENSATION (Instruction, Functions 1000-1999) Object EDP No.
1100 473,907,569.52 375
2100 41,549,825.23 380
3101 & 3102 146,865,781.11 382
3201 & 3202 10,512,061.61 383
3301 & 3302 10,351,377.87 384
(Include Health, Dental, Vision, Pharmaceutical, and Annuity Plans). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3401 & 3402 115,685,285.63 385
3501 & 3502 257,629.78 390
3601 & 3602 12,323,120.96 392
3751 & 3752 0.00
3901 & 3902 16,615,077.50 393
828,067,729.21 395
Benefits deducted in Column 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,306,250.51
Benefits (other than Lottery) deducted in Column 4a (Extracted). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 664,744.93 396
Benefits (other than Lottery) deducted in Column 4b (Overrides)*. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 396
826,096,733.77 397
Compensation (EDP 397 divided by EDP 369) Line 15 must equal or exceed 60% for elementary, 55% for unified and 50% for high school districts to avoid penalty under provisions of EC 41372. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64.61%
PART III: DEFICIENCY AMOUNT A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under the provisions of EC 41374. A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under the provisions of EC 41374.
55.00%
64.61%
0.00%
1,278,569,488.66
0.00 PART IV: Explanation for adjustments entered in Part I, Column 4b (required)
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San Diego Unified San Diego County Unaudited Actuals 2018-19 Unaudited Actuals Schedule of Long-Term Liabilities 37 68338 0000000 Form DEBT California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: debt (Rev 02/22/2018) Page 1 of 1 Printed: 9/5/2019 11:20 AM Unaudited Balance July 1 Audit Adjustments/ Restatements Audited Balance July 1 Increases Decreases Ending Balance June 30 Amounts Due Within One Year Governmental Activities: General Obligation Bonds Payable 4,011,220,332.00 1.00 4,011,220,333.00 335,220,075.00 142,781,102.00 4,203,659,306.00 180,732,598.00 State School Building Loans Payable 0.00 0.00 Certificates of Participation Payable 0.00 0.00 Capital Leases Payable 0.00 0.00 Lease Revenue Bonds Payable 0.00 0.00 Other General Long-Term Debt 71,583,001.00 71,583,001.00 23,818,326.00 47,764,675.00 15,988,225.00 Net Pension Liability 1,539,630,000.00 1,539,630,000.00 13,100,000.00 114,232,000.00 1,438,498,000.00 Total/Net OPEB Liability 127,328,463.00 127,328,463.00 774,093.00 128,102,556.00 Compensated Absences Payable 29,644,037.00 29,644,037.00 4,863,056.00 34,507,093.00 Governmental activities long-term liabilities 5,779,405,833.00 1.00 5,779,405,834.00 353,957,224.00 280,831,428.00 5,852,531,630.00 196,720,823.00 Business-Type Activities: General Obligation Bonds Payable 0.00 0.00 State School Building Loans Payable 0.00 0.00 Certificates of Participation Payable 0.00 0.00 Capital Leases Payable 0.00 0.00 Lease Revenue Bonds Payable 0.00 0.00 Other General Long-Term Debt 0.00 0.00 Net Pension Liability 0.00 0.00 Total/Net OPEB Liability 0.00 0.00 Compensated Absences Payable 0.00 0.00 Business-type activities long-term liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00
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San Diego Unified San Diego County Unaudited Actuals Fiscal Year 2018-19 School District Appropriations Limit Calculations 37 68338 0000000 Form GANN California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: gann-d (Rev 05/15/2019) Page 1 of 3 Printed: 9/5/2019 11:21 AM 2018-19 Calculations 2019-20 Calculations Extracted Entered Data/ Extracted Entered Data/ Data Adjustments* Totals Data Adjustments* Totals
2017-18 Actual 2018-19 Actual (2017-18 Actual Appropriations Limit and Gann ADA are from district's prior year Gann data reported to the CDE) 1. FINAL PRIOR YEAR APPROPRIATIONS LIMIT (Preload/Line D11, PY column) 757,833,385.05 757,833,385.05 813,312,311.58 2. PRIOR YEAR GANN ADA (Preload/Line B3, PY column) 99,508.69 99,508.69 98,024.48 ADJUSTMENTS TO PRIOR YEAR LIMIT Adjustments to 2017-18 Adjustments to 2018-19 3. District Lapses, Reorganizations and Other Transfers 4. Temporary Voter Approved Increases 5. Less: Lapses of Voter Approved Increases 6. TOTAL ADJUSTMENTS TO PRIOR YEAR LIMIT (Lines A3 plus A4 minus A5) 0.00 0.00 7. ADJUSTMENTS TO PRIOR YEAR ADA (Only for district lapses, reorganizations and
appropriations limit are entered in Line A3 above)
2018-19 P2 Report 2019-20 P2 Estimate (2018-19 data should tie to Principal Apportionment Software Attendance reports and include ADA for charter schools reporting with the district) 1. Total K-12 ADA (Form A, Line A6) 98,024.48 98,024.48 96,374.23 96,374.23 2. Total Charter Schools ADA (Form A, Line C9) 0.00 0.00 0.00 0.00 3. TOTAL CURRENT YEAR P2 ADA (Line B1 plus B2) 98,024.48 96,374.23
2018-19 Actual 2019-20 Budget AID RECEIVED TAXES AND SUBVENTIONS (Funds 01, 09, and 62) 1. Homeowners' Exemption (Object 8021) 4,683,582.46 4,683,582.46 0.00 0.00 2. Timber Yield Tax (Object 8022) 0.00 0.00 0.00 0.00 3. Other Subventions/In-Lieu Taxes (Object 8029) 0.00 0.00 0.00 0.00 4. Secured Roll Taxes (Object 8041) 710,252,772.13 710,252,772.13 771,764,028.00 771,764,028.00 5. Unsecured Roll Taxes (Object 8042) 23,164,049.23 23,164,049.23 0.00 0.00 6. Prior Years' Taxes (Object 8043) (333,862.73) (333,862.73) 0.00 0.00 7. Supplemental Taxes (Object 8044) 13,490,528.59 13,490,528.59 0.00 0.00 8.
(380,760.00) (380,760.00) 0.00 0.00 9. Penalties and Int. from Delinquent Taxes (Object 8048) 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
56,019,632.70 56,019,632.70 3,476,956.00 3,476,956.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
Taxes (Object 8629) (Only those for the above taxes) 0.00 0.00 0.00 0.00
in Lieu of Property Taxes (Object 8096)
(Lines C1 through C15) 806,895,942.38 0.00 806,895,942.38 775,240,984.00 0.00 775,240,984.00 OTHER LOCAL REVENUES (Funds 01, 09, and 62)
Fund (Excess debt service taxes) (Object 8914) 0.00 0.00 0.00 0.00
(Lines C16 plus C17) 806,895,942.38 0.00 806,895,942.38 775,240,984.00 0.00 775,240,984.00
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San Diego Unified San Diego County Unaudited Actuals Fiscal Year 2018-19 School District Appropriations Limit Calculations 37 68338 0000000 Form GANN California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: gann-d (Rev 05/15/2019) Page 2 of 3 Printed: 9/5/2019 11:21 AM 2018-19 Calculations 2019-20 Calculations Extracted Entered Data/ Extracted Entered Data/ Data Adjustments* Totals Data Adjustments* Totals EXCLUDED APPROPRIATIONS
3301 & 3302; do not include negotiated amounts) 11,774,367.46 11,825,027.16 OTHER EXCLUSIONS
0.00 0.00
Costs
11,774,367.46 11,825,027.16 STATE AID RECEIVED (Funds 01, 09, and 62)
347,618,223.00 347,618,223.00 398,304,259.00 398,304,259.00
0.00 0.00 0.00 0.00
(Lines C24 plus C25) 347,618,223.00 0.00 347,618,223.00 398,304,259.00 0.00 398,304,259.00 DATA FOR INTEREST CALCULATION
1,426,413,130.79 1,426,413,130.79 1,368,902,144.00 1,368,902,144.00
(Funds 01, 09, and 62; objects 8660 and 8662) 11,112,404.57 11,112,404.57 8,150,000.00 8,150,000.00
2018-19 Actual 2019-20 Budget PRELIMINARY APPROPRIATIONS LIMIT 1. Revised Prior Year Program Limit (Lines A1 plus A6) 757,833,385.05 813,312,311.58 2. Inflation Adjustment 1.0367 1.0385 3. Program Population Adjustment (Lines B3 divided by [A2 plus A7]) (Round to four decimal places) 0.9851 0.9832 4. PRELIMINARY APPROPRIATIONS LIMIT (Lines D1 times D2 times D3) 773,939,746.81 830,435,138.34 APPROPRIATIONS SUBJECT TO THE LIMIT 5. Local Revenues Excluding Interest (Line C18) 806,895,942.38 775,240,984.00 6. Preliminary State Aid Calculation a. Minimum State Aid in Local Limit (Greater of $120 times Line B3 or $2,400; but not greater than Line C26 or less than zero) 11,762,937.60 11,564,907.60 b. Maximum State Aid in Local Limit (Lesser of Line C26 or Lines D4 minus D5 plus C23; but not less than zero) 0.00 67,019,181.50 c. Preliminary State Aid in Local Limit (Greater of Lines D6a or D6b) 11,762,937.60 67,019,181.50 7. Local Revenues in Proceeds of Taxes a. Interest Counting in Local Limit (Line C28 divided by [Lines C27 minus C28] times [Lines D5 plus D6c]) 6,427,799.06 5,044,578.01 b. Total Local Proceeds of Taxes (Lines D5 plus D7a) 813,323,741.44 780,285,562.01 8. State Aid in Proceeds of Taxes (Greater of Line D6a,
than Line C26 or less than zero) 11,762,937.60 61,974,603.49 9. Total Appropriations Subject to the Limit a. Local Revenues (Line D7b) 813,323,741.44 b. State Subventions (Line D8) 11,762,937.60 c. Less: Excluded Appropriations (Line C23) 11,774,367.46 d. TOTAL APPROPRIATIONS SUBJECT TO THE LIMIT (Lines D9a plus D9b minus D9c) 813,312,311.58
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San Diego Unified San Diego County Unaudited Actuals Fiscal Year 2018-19 School District Appropriations Limit Calculations 37 68338 0000000 Form GANN California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: gann-d (Rev 05/15/2019) Page 3 of 3 Printed: 9/5/2019 11:21 AM 2018-19 Calculations 2019-20 Calculations Extracted Entered Data/ Extracted Entered Data/ Data Adjustments* Totals Data Adjustments* Totals
Government Code Section 7902.1 (Line D9d minus D4; if negative, then zero) 39,372,564.77 If not zero report amount to: Keely Bosler, Director State Department of Finance Attention: School Gann Limits State Capitol, Room 1145 Sacramento, CA 95814 SUMMARY 2018-19 Actual 2019-20 Budget
(Lines D4 plus D10) 813,312,311.58 830,435,138.34
(Line D9d) 813,312,311.58 * Please provide below an explanation for each entry in the adjustments column. Jodie Macalos-Controller (619) 725-7171 Gann Contact Person Contact Phone Number
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San Diego Unified San Diego County Unaudited Actuals 2018-19 Unaudited Actuals Indirect Cost Rate Worksheet 37 68338 0000000 Form ICR California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: icr (Rev 02/21/2017) Page 1 of 3 Printed: 9/5/2019 11:21 AM Part I - General Administrative Share of Plant Services Costs California's indirect cost plan allows that the general administrative costs in the indirect cost pool may include that portion of plant services costs (maintenance and operations costs and facilities rents and leases costs) attributable to the general administrative offices. The calculation of the plant services costs attributed to general administration and included in the pool is standardized and automated using the percentage of salaries and benefits relating to general administration as proxy for the percentage of square footage
(Functions 7200-7700, goals 0000 and 9000) 33,990,522.27
contract, rather than through payroll, in functions 7200-7700, goals 0000 and 9000, Object 5800.
administrative position paid through a contract. Retain supporting documentation in case of audit.
(Functions 1000-6999, 7100-7180, & 8100-8400; Functions 7200-7700, all goals except 0000 & 9000) 1,216,244,824.96
(Line A1 plus Line A2a, divided by Line B1; zero if negative) (See Part III, Lines A5 and A6) 2.79% Part II - Adjustments for Employment Separation Costs When an employee separates from service, the local educational agency (LEA) may incur costs associated with the separation in addition to the employee's regular salary and benefits for the final pay period. These additional costs can be categorized as "normal" or "abnormal
Normal separation costs include items such as pay for accumulated unused leave or routine severance pay authorized by governing board
may have similar restrictions. Where federal or state program guidelines required that the LEA charge an employee's normal separation costs to an unrestricted resource rather than to the restricted program in which the employee worked, the LEA may identify and enter these costs on Line A for inclusion in the indirect cost pool. Abnormal or mass separation costs are those costs resulting from actions taken by an LEA to influence employees to terminate their employment earlier than they normally would have. Abnormal or mass separation costs include retirement incentives such as a Golden Handshake or severance packages negotiated to effect termination. Abnormal or mass separation costs may not be charged to federal programs as either direct costs or indirect costs. Where an LEA paid abnormal or mass separation costs on behalf of positions in general administrative functions included in the indirect cost pool, the LEA must identify and enter these costs on Line B for exclusion from the pool.
Enter any normal separation costs paid on behalf of employees of restricted state or federal programs that were charged to an unrestricted resource (0000-1999) in funds 01, 09, and 62 with functions 1000-6999 or 8100-8400 rather than to the restricted program. These costs will be moved in Part III from base costs to the indirect cost pool. Retain supporting documentation.
Enter any abnormal or mass separation costs paid on behalf of general administrative positions charged to unrestricted resources (0000-1999) in funds 01, 09, and 62 with functions 7200-7700. These costs will be moved in Part III from the indirect cost pool to base costs. If none, enter zero. 0.00
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San Diego Unified San Diego County Unaudited Actuals 2018-19 Unaudited Actuals Indirect Cost Rate Worksheet 37 68338 0000000 Form ICR California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: icr (Rev 02/21/2017) Page 2 of 3 Printed: 9/5/2019 11:21 AM Part III - Indirect Cost Rate Calculation (Funds 01, 09, and 62, unless indicated otherwise)
(Functions 7200-7600, objects 1000-5999, minus Line B9) 23,035,469.78
(Function 7700, objects 1000-5999, minus Line B10) 17,459,542.52
goals 0000 and 9000, objects 5000-5999) 142,643.96
goals 0000 and 9000, objects 1000-5999) 927,995.35
(Functions 8100-8400, objects 1000-5999 except 5100, times Part I, Line C) 2,590,539.46
(Function 8700, resources 0000-1999, objects 1000-5999 except 5100, times Part I, Line C) 8,737.52
0.00
0.00
44,164,928.59
(5,146,080.00)
39,018,848.59
858,007,534.65
147,670,579.82
162,987,986.24
4,481,968.35
1,514,568.09
226,501.21
minus Part III, Line A4) 8,529,337.80
0.00
(Functions 7200-7600, resources 2000-9999, objects 1000-5999; Functions 7200-7600, resources 0000-1999, all goals except 0000 and 9000, objects 1000-5999) 1,466,084.87
(Function 7700, resources 2000-9999, objects 1000-5999; Function 7700, resources 0000-1999, all goals except 0000 and 9000, objects 1000-5999) 378,074.00
(Functions 8100-8400, objects 1000-5999 except 5100, minus Part III, Line A5) 90,260,337.30
(Function 8700, objects 1000-5999 except 5100, minus Part III, Line A6) 305,533.11
0.00
0.00
1,778,970.97
23,703,722.58
61,199,706.73
0.00
1,362,510,905.72
(For information only - not for use when claiming/recovering indirect costs) (Line A8 divided by Line B18) 3.24%
(For final approved fixed-with-carry-forward rate for use in 2020-21 see www.cde.ca.gov/fg/ac/ic) (Line A10 divided by Line B18) 2.86%
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San Diego Unified San Diego County Unaudited Actuals 2018-19 Unaudited Actuals Indirect Cost Rate Worksheet 37 68338 0000000 Form ICR California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: icr (Rev 02/21/2017) Page 3 of 3 Printed: 9/5/2019 11:21 AM Part IV - Carry-forward Adjustment The carry-forward adjustment is an after-the-fact adjustment for the difference between indirect costs recoverable using the indirect cost rate approved for use in a given year, and the actual indirect costs incurred in that year. The carry-forward adjustment eliminates the need for LEAs to file amended federal reports when their actual indirect costs vary from the estimated indirect costs on which the approved rate was based. Where the ratio of indirect costs incurred in the current year is less than the estimated ratio of indirect costs on which the approved rate for use in the current year was based, the carry-forward adjustment is limited by using either the approved rate times current year base costs,
the approved rate. Rates used to recover costs from programs are displayed in Exhibit A.
44,164,928.59
(3,258,139.98)
0.00
cost rate (3.38%) times Part III, Line B18); zero if negative 0.00
(approved indirect cost rate (3.38%) times Part III, Line B18) or (the highest rate used to recover costs from any program (3.38%) times Part III, Line B18); zero if positive (5,146,080.00)
(5,146,080.00)
Where a negative carry-forward adjustment causes the proposed approved rate to fall below zero or would reduce the rate at which the LEA could recover indirect costs to such an extent that it would cause the LEA significant fiscal harm, the LEA may request that the carry-forward adjustment be allocated over more than one year. Where allocation of a negative carry-forward adjustment over more than one year does not resolve a negative rate, the CDE will work with the LEA on a case-by-case basis to establish an approved rate. Option 1. Preliminary proposed approved rate (Part III, Line D) if entire negative carry-forward adjustment is applied to the current year calculation: 2.86% Option 2. Preliminary proposed approved rate (Part III, Line D) if one-half of negative carry-forward adjustment ($-2,573,040.00) is applied to the current year calculation and the remainder ($-2,573,040.00) is deferred to one or more future years: 3.05% Option 3. Preliminary proposed approved rate (Part III, Line D) if one-third of negative carry-forward adjustment ($-1,715,360.00) is applied to the current year calculation and the remainder ($-3,430,720.00) is deferred to one or more future years: 3.12% LEA request for Option 1, Option 2, or Option 3 1
Option 2 or Option 3 is selected) (5,146,080.00)
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San Diego Unified San Diego County Unaudited Actuals 2018-19 Unaudited Actuals Exhibit A: Indirect Cost Rates Charged to Programs 37 68338 0000000 Form ICR California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: icr (Rev 03/16/2012) Page 1 of 2 Printed: 9/5/2019 11:21 AM Approved indirect cost rate: 3.38% Highest rate used in any program: 3.38%
Fund Resource Eligible Expenditures (Objects 1000-5999 except Object 5100) Indirect Costs Charged (Objects 7310 and 7350) Rate Used 01 3010 32,627,581.71 1,102,812.26 3.38% 01 3310 21,093,658.18 712,965.65 3.38% 01 3311 150,201.75 5,076.82 3.38% 01 3315 815,105.44 27,550.56 3.38% 01 3327 1,123,871.16 37,986.85 3.38% 01 3345 5,457.64 184.47 3.38% 01 3385 257,175.61 8,692.54 3.38% 01 3395 19,622.88 663.25 3.38% 01 3410 950,107.48 29,564.12 3.11% 01 3550 922,725.02 31,188.11 3.38% 01 4035 7,678,949.08 259,548.48 3.38% 01 4124 840,169.21 28,397.72 3.38% 01 4127 401,619.18 13,574.73 3.38% 01 4201 308,958.44 6,179.17 2.00% 01 4203 2,465,761.76 49,315.24 2.00% 01 4510 60,822.89 2,055.81 3.38% 01 5630 66,976.20 2,263.80 3.38% 01 5640 1,431,789.89 48,394.50 3.38% 01 5810 10,255,412.48 97,675.29 0.95% 01 6010 2,301,292.70 77,783.69 3.38% 01 6011 76,133.85 2,573.32 3.38% 01 6230 3,984,596.17 134,679.35 3.38% 01 6385 312,919.45 10,576.69 3.38% 01 6386 236,580.37 7,996.42 3.38% 01 6387 3,771,217.68 127,467.17 3.38% 01 6510 3,075,969.19 103,967.76 3.38% 01 6512 5,956,731.00 201,337.51 3.38% 01 6515 65,546.62 2,215.48 3.38% 01 6520 541,590.85 18,305.77 3.38% 01 7220 169,224.63 5,719.80 3.38% 01 7338 1,242,185.95 41,985.89 3.38% 01 9010 14,278,450.36 223,873.53 1.57% 11 6371 3,075.72 103.96 3.38% 11 6391 1,661,218.79 56,149.20 3.38% 11 6392 2,550.60 86.21 3.38% 11 9010 1,916.86 64.79 3.38% 12 5025 114,309.34 3,863.66 3.38% 12 6052 53,201.78 1,798.22 3.38% 12 6060 231,146.26 7,812.74 3.38% 12 6105 15,410,863.35 520,887.18 3.38% 12 9010 6,469,449.86 218,667.41 3.38% 13 5310 58,868,478.85 80,883.38 0.14%
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San Diego Unified San Diego County Unaudited Actuals 2018-19 Unaudited Actuals Exhibit A: Indirect Cost Rates Charged to Programs 37 68338 0000000 Form ICR California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: icr (Rev 03/16/2012) Page 2 of 2 Printed: 9/5/2019 11:21 AM
Fund Resource Eligible Expenditures (Objects 1000-5999 except Object 5100) Indirect Costs Charged (Objects 7310 and 7350) Rate Used 13 5320 1,034,615.30 34,970.00 3.38% 13 7024 89,728.22 3,032.81 3.38% 13 9010 1,865.55 63.06 3.38%
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San Diego Unified San Diego County Unaudited Actuals 2018-19 Unaudited Actuals LOTTERY REPORT Revenues, Expenditures and Ending Balances - All Funds 37 68338 0000000 Form L California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: lot (Rev 02/24/2016) Page 1 of 1 Printed: 9/5/2019 11:22 AM
Description Object Codes Lottery: Unrestricted (Resource 1100) Transferred to Other Resources for Expenditure Lottery: Instructional Materials (Resource 6300)* Totals
9791-9795 0.00 6,004,389.47 6,004,389.47
8560 16,946,060.85 7,201,698.57 24,147,759.42
8600-8799 0.00 0.00 0.00
Lapsed/Reorganized Districts 8965 0.00 0.00 0.00
Resources (Total must be zero) 8980 (16,946,060.85) 16,946,060.85 0.00
(Sum Lines A1 through A5) 0.00 16,946,060.85 13,206,088.04 30,152,148.89
1000-1999 0.00 11,014,939.55 11,014,939.55
2000-2999 0.00 847,303.04 847,303.04
3000-3999 0.00 5,083,818.26 5,083,818.26
4000-4999 0.00 4,421,238.20 4,421,238.20
Expenditures (Resource 1100) 5000-5999 0.00 0.00
Expenditures (Resource 6300) 5000-5999, except 5100, 5710, 5800 457.15 457.15
Instructional Materials (Resource 6300) 5100, 5710, 5800 1,681,685.43 1,681,685.43
6000-6999 0.00 0.00
7100-7199 0.00 0.00
Offices, and Charter Schools 7211,7212,7221, 7222,7281,7282 0.00 0.00
7213,7223, 7283,7299 0.00 0.00
7300-7399
7400-7499 0.00 0.00
7630-7699 0.00 0.00
(Sum Lines B1 through B11 ) 0.00 16,946,060.85 6,103,380.78 23,049,441.63
(Must equal Line A6 minus Line B12) 979Z 0.00 0.00 7,102,707.26 7,102,707.26
$1,912.74-Mileage, Printing, and Postage (Accounts 5203, 5721, 5726)-Various Expenditures in support of ADA/504 Office; $1,356,414.76-Various Educational Software Licences (Account 5841) providing content, learning materials, course development, reporting and analytics tools. Providers are IXL, News2You, Illuminate, Fastbridge, Edgenuity, Canvas, and Thrively; $323,815.08-Licenses & Fees (Account 5842)-Destiny Library and Resource Management System, providing access to instructional online content, and Project Lead the Way Elementary Engineering Curriculum, providing supplemental STEAM content.
Data from this report will be used to prepare a report to the Legislature as required by Control Section 24.60 of the Budget Act. *Pursuant to Government Code Section 8880.4(a)(2)(B) and the definition in Education Code Section 60010(h), Resource 6300 funds are to be used for the purchase of instructional materials only. Any amounts in the shaded cells of this column should be reviewed for appropriateness.
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San Diego Unified San Diego County Unaudited Actuals 2018-19 Unaudited Actuals Every Student Succeeds Act Maintenance of Effort Expenditures 37 68338 0000000 Form ESMOE California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: esmoe (Rev 03/01/2018) Page 1 Printed: 9/5/2019 11:21 AM
Funds 01, 09, and 62
Section I - Expenditures
Goals Functions Objects
2018-19 Expenditures
All All 1000-7999
1,409,678,619.14
(Resources 3000-5999, except 3385)
All All 1000-7999
98,029,519.74
(All resources, except federal as identified in Line B) 1. Community Services
All 5000-5999 1000-7999
1,514,568.09 2. Capital Outlay
All except 7100-7199 All except 5000-5999 6000-6999
4,508,690.63 3. Debt Service
All 9100 5400-5450, 5800, 7430- 7439
7,458,286.58 4. Other Transfers Out
All 9200 7200-7299
0.00 5. Interfund Transfers Out
All 9300 7600-7629
15,594,964.60
9100 7699
6. All Other Financing Uses
All 9200 7651
0.00 7. Nonagency
7100-7199 All except 5000-5999, 9000-9999 1000-7999
18,433,462.87 8. Tuition (Revenue, in lieu of expenditures, to approximate costs of services for which tuition is received)
All All 8710
0.00 9. Supplemental expenditures made as a result of a Presidentially declared disaster
Manually entered. Must not include expenditures in lines B, C1-C8, D1, or D2.
allowed for MOE calculation (Sum lines C1 through C9) 47,509,972.77
1000-7143,
7300-7439
1. Expenditures to cover deficits for food services (Funds 13 and 61) (If negative, then zero)
All All minus 8000-8699
0.00 2. Expenditures to cover deficits for student body activities
Manually entered. Must not include expenditures in lines A or D1.
(Line A minus lines B and C10, plus lines D1 and D2) 1,264,139,126.63
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San Diego Unified San Diego County Unaudited Actuals 2018-19 Unaudited Actuals Every Student Succeeds Act Maintenance of Effort Expenditures 37 68338 0000000 Form ESMOE California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: esmoe (Rev 03/01/2018) Page 2 Printed: 9/5/2019 11:21 AM Section II - Expenditures Per ADA 2018-19 Annual ADA/
(Form A, Annual ADA column, sum of lines A6 and C9) 97,650.28
12,945.58 Section III - MOE Calculation (For data collection only. Final determination will be done by CDE) Total Per ADA
MOE calculation). (Note: If the prior year MOE was not met, CDE has adjusted the prior year base to 90 percent of the preceding prior year amount rather than the actual prior year expenditure amount.) 1,190,587,070.70 12,013.41 1. Adjustment to base expenditure and expenditure per ADA amounts for LEAs failing prior year MOE calculation (From Section IV) 0.00 0.00 2. Total adjusted base expenditure amounts (Line A plus Line A.1) 1,190,587,070.70 12,013.41
1,071,528,363.63 10,812.07
1,264,139,126.63 12,945.58
(If negative, then zero) 0.00 0.00
(If one or both of the amounts in line D are zero, the MOE requirement MOE Met is met; if both amounts are positive, the MOE requirement is not met. If either column in Line A.2 or Line C equals zero, the MOE calculation is incomplete.)
(Line D divided by Line B) (Funding under ESSA covered programs in FY 2020-21 may be reduced by the lower of the two percentages) 0.00% 0.00%
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San Diego Unified San Diego County Unaudited Actuals 2018-19 Unaudited Actuals Every Student Succeeds Act Maintenance of Effort Expenditures 37 68338 0000000 Form ESMOE California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: esmoe (Rev 03/01/2018) Page 3 Printed: 9/5/2019 11:21 AM SECTION IV - Detail of Adjustments to Base Expenditures (used in Section III, Line A.1) Description of Adjustments Total Expenditures Expenditures Per ADA Total adjustments to base expenditures 0.00 0.00
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San Diego Unified San Diego County Unaudited Actuals 2018-19 General Fund and Charter Schools Funds Program Cost Report Schedule of Allocation Factors (AF) for Support Costs 37 68338 0000000 Form PCRAF California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: pcraf (Rev 05/05/2016) Page 1 of 1 Printed: 9/5/2019 11:22 AM
Pupils Transported Instructional Supervision and Administration Library, Media, Technology and Other Instructional Resources School Administration Pupil Support Services Plant Maintenance and Operations Facilities Rents and Leases Pupil Transportation (Functions 2100-2200) (Functions 2420-2495) (Function 2700) (Functions 3100-3199 & 3900) (Functions 8100-8400) (Function 8700) (Function 3600)
Goals 0000 and 9000 (will be allocated based on factors input) 25,350,778.82 10,679,099.10 84,805,366.55 77,614,716.82 98,802,312.24 313,172.74 15,286,363.57
FTE Factor(s) FTE Factor(s) FTE Factor(s) FTE Factor(s) CU Factor(s) CU Factor(s) PT Factor(s) (Note: Allocation factors are only needed for a column if there are undistributed expenditures in line A.) Instructional Goals Description 0001 Pre-Kindergarten 1110 Regular Education, K–12 3,675.93 3,675.93 3,675.93 3,675.93 4,379.11 4,379.11 6,097.00 3100 Alternative Schools 21.10 21.10 21.10 21.10 45.96 45.96 3200 Continuation Schools 44.98 44.98 44.98 44.98 119.38 119.38 3300 Independent Study Centers 31.00 31.00 31.00 31.00 59.64 59.64 3400 Opportunity Schools 3550 Community Day Schools 7.00 7.00 7.00 7.00 18.93 18.93 3700 Specialized Secondary Programs 3800 Career Technical Education 131.91 131.91 131.91 131.91 156.85 156.85 4110 Regular Education, Adult 4610 Adult Independent Study Centers 4620 Adult Correctional Education 4630 Adult Career Technical Education 4760 Bilingual 254.80 254.80 254.80 254.80 303.24 303.24 4850 Migrant Education 5000-5999 Special Education (allocated to 5001) 1,162.48 1,162.48 1,162.48 1,162.48 1,427.75 1,427.75 2,074.00 6000 ROC/P 56.13 56.13 56.13 56.13 66.96 66.96 Other Goals Description 7110 Nonagency - Educational 7150 Nonagency - Other 8100 Community Services 8500 Child Care and Development Services Other Funds Description
Adult Education (Fund 11) 6.57
Child Development (Fund 12) 118.80 118.80 118.80 118.80 189.16 189.16
Cafeteria (Funds 13 & 61)
5,504.13 5,504.13 5,504.13 5,504.13 6,773.55 6,766.98 8,171.00
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San Diego Unified San Diego County Unaudited Actuals 2018-19 General Fund and Charter Schools Funds Program Cost Report 37 68338 0000000 Form PCR
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: pcr (Rev 05/05/2016) Page 1 Printed: 9/5/2019 11:23 AM
Central Admin Total Costs by Direct Charged Allocated Subtotal Costs Other Costs Program
(Schedule DCC) (Schedule AC) (col. 1 + 2)
(col. 3 x Sch. CAC line E)
(Schedule OC) (col. 3 + 4 + 5)
Goal Program/Activity Column 1 Column 2 Column 3 Column 4 Column 5 Column 6 Instructional Goals 0001 Pre-Kindergarten 1,601,642.51 0.00 1,601,642.51 59,106.95 1,660,749.46 1110 Regular Education, K–12 556,442,204.55 208,019,503.34 764,461,707.89 28,211,663.79 792,673,371.68 3100 Alternative Schools 4,092,305.34 1,433,277.00 5,525,582.34 203,915.87 5,729,498.21 3200 Continuation Schools 11,152,304.48 3,368,601.98 14,520,906.46 535,878.94 15,056,785.40 3300 Independent Study Centers 7,501,978.71 1,990,395.16 9,492,373.87 350,306.18 9,842,680.05 3400 Opportunity Schools 0.00 0.00 0.00 0.00 0.00 3550 Community Day Schools 1,449,881.42 529,381.47 1,979,262.89 73,042.64 2,052,305.53 3700 Specialized Secondary Programs 0.00 0.00 0.00 0.00 0.00 3800 Career Technical Education 18,100,294.25 7,051,130.14 25,151,424.39 928,187.14 26,079,611.53 4110 Regular Education, Adult 19,719.23 0.00 19,719.23 727.72 20,446.95 4610 Adult Independent Study Centers 0.00 0.00 0.00 0.00 0.00 4620 Adult Correctional Education 0.00 0.00 0.00 0.00 0.00 4630 Adult Career Technical Education 0.00 0.00 0.00 0.00 0.00 4760 Bilingual 40,919,687.33 13,623,987.79 54,543,675.12 2,012,877.57 56,556,552.69 4850 Migrant Education 0.00 0.00 0.00 0.00 0.00 5000-5999 Special Education 339,077,194.72 66,684,899.85 405,762,094.57 14,974,227.84 420,736,322.41 6000 Regional Occupational Ctr/Prg (ROC/P) 8,075,203.70 3,003,562.58 11,078,766.28 408,850.34 11,487,616.62 Other Goals 7110 Nonagency - Educational 18,433,462.87 0.00 18,433,462.87 680,267.76 19,113,730.63 7150 Nonagency - Other 0.00 0.00 0.00 0.00 0.00 8100 Community Services 1,514,568.09 0.00 1,514,568.09 55,893.56 1,570,461.65 8500 Child Care and Development Services 0.00 0.00 0.00 0.00 0.00 Other Costs
457,534.69 457,534.69
226,501.21 226,501.21
12,334,837.51 12,334,837.51
24,398,328.77 24,398,328.77 Other Funds
Cafeteria, Foundation ([Column 3 + CAC, line C5] times CAC, line E) 7,147,070.52 7,147,070.52 3,462,678.98 10,609,749.50
(Net of Funds 01, 09, 62, Function 7210, Object 7350) (928,465.36) (928,465.36)
Schools Funds Expenditures 1,008,380,447.20 312,851,809.83 1,321,232,257.03 51,029,159.92 37,417,202.18 1,409,678,619.13
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San Diego Unified San Diego County Unaudited Actuals 2018-19 General Fund and Charter Schools Funds Program Cost Report Schedule of Direct Charged Costs (DCC) 37 68338 0000000 Form PCR
California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: pcr (Rev 05/05/2016) Page 1 Printed: 9/5/2019 11:23 AM
Instruction Instructional Supervision and Administration Library, Media, Technology and Other Instructional Resources School Administration Pupil Support Services Pupil Transportation Ancillary Services Community Services General Administration Plant Maintenance and Operations Facilities Rents and Leases Goal Type of Program (Functions 1000- 1999) (Functions 2100- 2200) (Functions 2420- 2495) (Function 2700) (Functions 3110- 3160 and 3900) (Function 3600) (Functions 4000- 4999) (Functions 5000- 5999) (Functions 7000- 7999, except 7210)* (Functions 8100- 8400) (Function 8700) Total Instructional Goals 0001 Pre-Kindergarten 1,049,679.31 84,206.79 0.00 0.00 68,978.18 0.00 671.98 398,106.25 0.00 1,601,642.51 1110 Regular Education, K–12 549,850,687.68 71,858.71 1,451,872.80 21,202.54 47,057.13 0.00 4,489,128.25 510,397.44 0.00 556,442,204.55 3100 Alternative Schools 2,871,387.73 0.00 28,289.59 756,084.04 350,977.16 0.00 0.00 85,566.82 0.00 4,092,305.34 3200 Continuation Schools 6,893,233.68 18,863.42 208,898.66 1,773,564.75 1,927,759.80 0.00 0.00 329,984.17 0.00 11,152,304.48 3300 Independent Study Centers 4,474,565.84 1,629,666.19 164,981.30 750,773.48 384,895.51 0.00 0.00 97,096.39 0.00 7,501,978.71 3400 Opportunity Schools 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3550 Community Day Schools 1,030,138.02 0.00 301.36 279,757.97 72,396.10 0.00 0.00 67,287.97 0.00 1,449,881.42 3700 Specialized Secondary Programs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3800 Career Technical Education 16,432,068.72 1,489,148.39 5,721.68 167,126.52 4,192.83 0.00 940.19 1,095.92 0.00 18,100,294.25 4110 Regular Education, Adult 0.00 19,719.23 0.00 0.00 0.00 0.00 0.00 0.00 0.00 19,719.23 4610 Adult Independent Study Centers 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4620 Adult Correctional Education 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4630 Adult Career Technical Education 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4760 Bilingual 36,854,255.12 2,503,855.80 1,042,322.15 154,130.32 364,670.57 0.00 0.00 453.37 0.00 40,919,687.33 4850 Migrant Education 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5000-5999 Special Education 250,477,945.65 10,599,038.71 3,601,229.95 839,355.02 48,476,746.48 24,858,276.13 0.00 223,504.89 1,097.89 339,077,194.72 6000 ROC/P 7,160,892.12 906,579.59 0.00 7,731.99 0.00 0.00 0.00 0.00 0.00 8,075,203.70 Other Goals 7110 Nonagency - Educational 17,263,498.13 830,687.26 0.00 215,254.33 123,934.36 0.00 0.00 0.00 0.00 88.79 0.00 18,433,462.87 7150 Nonagency - Other 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8100 Community Services 0.00 0.00 0.00 0.00 0.00 1,514,568.09 0.00 0.00 0.00 1,514,568.09 8500 Child Care and Development Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total Direct Charged Costs 894,358,352.00 18,153,624.09 6,503,617.49 4,964,980.96 51,821,608.12 24,858,276.13 4,490,740.42 1,514,568.09 0.00 1,713,582.01 1,097.89 1,008,380,447.20
* Functions 7100-7199 for goals 8100 and 8500
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San Diego Unified San Diego County Unaudited Actuals 2018-19 General Fund and Charter Schools Funds Program Cost Report Schedule of Allocated Support Costs (AC) 37 68338 0000000 Form PCR California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: pcr (Rev 05/05/2016) Page 1 Printed: 9/5/2019 11:23 AM
Allocated Support Costs (Based on factors input on Form PCRAF) Goal Type of Program Full-Time Equivalents Classroom Units Pupils Transported Total Instructional Goals 0001 Pre-Kindergarten 0.00 0.00 0.00 0.00 1110 Regular Education, K–12 132,534,690.54 64,078,502.84 11,406,309.96 208,019,503.34 3100 Alternative Schools 760,754.96 672,522.04 0.00 1,433,277.00 3200 Continuation Schools 1,621,742.08 1,746,859.90 0.00 3,368,601.98 3300 Independent Study Centers 1,117,696.85 872,698.31 0.00 1,990,395.16 3400 Opportunity Schools 0.00 0.00 0.00 0.00 3550 Community Day Schools 252,383.16 276,998.31 0.00 529,381.47 3700 Specialized Secondary Programs 0.00 0.00 0.00 0.00 3800 Career Technical Education 4,755,980.40 2,295,149.74 0.00 7,051,130.14 4110 Regular Education, Adult 0.00 0.00 0.00 0.00 4610 Adult Independent Study Centers 0.00 0.00 0.00 0.00 4620 Adult Correctional Education 0.00 0.00 0.00 0.00 4630 Adult Career Technical Education 0.00 0.00 0.00 0.00 4760 Bilingual 9,186,747.07 4,437,240.72 0.00 13,623,987.79 4850 Migrant Education 0.00 0.00 0.00 0.00 5000-5999 Special Education (allocated to 5001) 41,912,911.02 20,891,935.22 3,880,053.61 66,684,899.85 6000 ROC/P 2,023,752.40 979,810.18 0.00 3,003,562.58 Other Goals 7110 Nonagency - Educational 0.00 0.00 0.00 0.00 7150 Nonagency - Other 0.00 0.00 0.00 0.00 8100 Community Services 0.00 0.00 0.00 0.00 8500 Child Care and Development Svcs. 0.00 0.00 0.00 0.00 Other Funds
Adult Education (Fund 11) 95,833.23 95,833.23
Child Development (Fund 12) 4,283,302.80 2,767,934.49 0.00 7,051,237.29
Cafeteria (Funds 13 and 61) 0.00 0.00 Total Allocated Support Costs 198,449,961.28 99,115,484.98 15,286,363.57 312,851,809.83
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San Diego Unified San Diego County Unaudited Actuals 2018-19 Program Cost Report Schedule of Central Administration Costs (CAC) 37 68338 0000000 Form PCR California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: pcr (Rev 05/24/2011) Page 1 Printed: 9/5/2019 11:23 AM
A. Central Administration Costs in General Fund and Charter Schools Funds
1
Board and Superintendent (Funds 01, 09, and 62, Functions 7100-7180, Goals 0000-6999 and 9000, Objects 1000-7999) 9,457,333.15
2
External Financial Audits (Funds 01, 09, and 62, Functions 7190-7191, Goals 0000-6999 and 9000, Objects 1000-7999) 142,643.96
3
Other General Administration (Funds 01, 09, and 62, Functions 7200-7600 except 7210, Goal 0000, Objects 1000-7999) 24,520,031.65
4
Centralized Data Processing (Funds 01, 09, and 62, Function 7700, Goal 0000, Objects 1000- 7999) 17,837,616.52
5
Total Central Administration Costs in General Fund and Charter Schools Funds 51,957,625.28 B. Direct Charged and Allocated Costs in General Fund and Charter Schools Funds
1
Total Direct Charged Costs (from Form PCR, Column 1, Total) 1,008,380,447.20
2
Total Allocated Costs (from Form PCR, Column 2, Total) 312,851,809.83
3
Total Direct Charged and Allocated Costs in General Fund and Charter Schools Funds 1,321,232,257.03 C. Direct Charged Costs in Other Funds
1
Adult Education (Fund 11, Objects 1000-5999, except 5100) 1,778,970.97
2
Child Development (Fund 12, Objects 1000-5999, except 5100) 23,703,722.58
3
Cafeteria (Funds 13 & 61, Objects 1000-5999, except 5100) 61,199,706.73
4
Foundation (Funds 19 & 57, Objects 1000-5999, except 5100) 0.00
5
Total Direct Charged Costs in Other Funds 86,682,400.28 D. Total Direct Charged and Allocated Costs (B3 + C5) 1,407,914,657.31 E. Ratio of Central Administration Costs to Direct Charged and Allocated Costs (A5/D) 3.69%
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San Diego Unified San Diego County Unaudited Actuals 2018-19 General Fund and Charter Schools Funds Program Cost Report Schedule of Other Costs (OC) 37 68338 0000000 Form PCR California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: pcr (Rev 05/24/2011) Page 1 Printed: 9/5/2019 11:23 AM Type of Activity Food Services (Function 3700) Enterprise (Function 6000) Facilities Acquisition & Construction (Function 8500) Other Outgo (Functions 9000-9999) Total Food Services (Objects 1000-5999, 6400, and 6500) 457,534.69 457,534.69 Enterprise (Objects 1000-5999, 6400, and 6500) 226,501.21 226,501.21 Facilities Acquisition & Construction (Objects 1000-6500) 12,334,837.51 12,334,837.51 Other Outgo (Objects 1000-7999) 24,398,328.77 24,398,328.77 Total Other Costs 457,534.69 226,501.21 12,334,837.51 24,398,328.77 37,417,202.18
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San Diego Unified San Diego County Unaudited Actuals 2018-19 Unaudited Actuals SUMMARY OF INTERFUND ACTIVITIES FOR ALL FUNDS 37 68338 0000000 Form SIAA California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: siaa (Rev 05/16/2016) Page 1 of 2 Printed: 9/5/2019 11:23 AM Direct Costs - Interfund Indirect Costs - Interfund Interfund Interfund Due From Due To
Description
Transfers In 5750 Transfers Out 5750 Transfers In 7350 Transfers Out 7350 Transfers In 8900-8929 Transfers Out 7600-7629 Other Funds 9310 Other Funds 9610 01 GENERAL FUND Expenditure Detail 0.00 (21,953,638.88) 0.00 (928,465.36) Other Sources/Uses Detail 20,698,767.07 15,594,964.60 Fund Reconciliation 35,683,887.46 15,353,455.04 09 CHARTER SCHOOLS SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.00 10 SPECIAL EDUCATION PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 0.00 0.00 11 ADULT EDUCATION FUND Expenditure Detail 5,664.61 0.00 56,404.16 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 99,009.80 142,697.07 12 CHILD DEVELOPMENT FUND Expenditure Detail 15,025.86 0.00 753,111.95 0.00 Other Sources/Uses Detail 3,045,741.23 52.07 Fund Reconciliation 4,639,343.27 11,849,015.06 13 CAFETERIA SPECIAL REVENUE FUND Expenditure Detail 882,359.10 0.00 118,949.25 0.00 Other Sources/Uses Detail 232,271.37 1,000.00 Fund Reconciliation 242,319.01 11,454,684.62 14 DEFERRED MAINTENANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.00 15 PUPIL TRANSPORTATION EQUIPMENT FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.00
17 SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY
Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.00 18 SCHOOL BUS EMISSIONS REDUCTION FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.00 19 FOUNDATION SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.00
20 SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS
Expenditure Detail Other Sources/Uses Detail 646,952.00 397,715.00 Fund Reconciliation 0.00 0.00 21 BUILDING FUND Expenditure Detail 15,226,198.61 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 721,866.28 5,005,175.37 25 CAPITAL FACILITIES FUND Expenditure Detail 5,731,248.90 0.00 Other Sources/Uses Detail 0.00 14,300,000.00 Fund Reconciliation 6,164,244.80 2,468,594.18 30 STATE SCHOOL BUILDING LEASE/PURCHASE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.00 35 COUNTY SCHOOL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 5,000,000.00 Fund Reconciliation 66,293.19 5,658,186.50
40 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS
Expenditure Detail 92,812.76 0.00 Other Sources/Uses Detail 0.00 1,000,000.00 Fund Reconciliation 52,078.00 176,479.85 49 CAP PROJ FUND FOR BLENDED COMPONENT UNITS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.00 51 BOND INTEREST AND REDEMPTION FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.00 52 DEBT SVC FUND FOR BLENDED COMPONENT UNITS Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.00 53 TAX OVERRIDE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.00 56 DEBT SERVICE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.00 57 FOUNDATION PERMANENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.00 61 CAFETERIA ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.00
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San Diego Unified San Diego County Unaudited Actuals 2018-19 Unaudited Actuals SUMMARY OF INTERFUND ACTIVITIES FOR ALL FUNDS 37 68338 0000000 Form SIAA California Dept of Education SACS Financial Reporting Software - 2019.2.0 File: siaa (Rev 05/16/2016) Page 2 of 2 Printed: 9/5/2019 11:23 AM Direct Costs - Interfund Indirect Costs - Interfund Interfund Interfund Due From Due To
Description
Transfers In 5750 Transfers Out 5750 Transfers In 7350 Transfers Out 7350 Transfers In 8900-8929 Transfers Out 7600-7629 Other Funds 9310 Other Funds 9610 62 CHARTER SCHOOLS ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.00 63 OTHER ENTERPRISE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.00 66 WAREHOUSE REVOLVING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.00 67 SELF-INSURANCE FUND Expenditure Detail 329.04 0.00 Other Sources/Uses Detail 11,670,000.00 0.00 Fund Reconciliation 4,769,602.60 330,356.72 71 RETIREE BENEFIT FUND Expenditure Detail Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.00 73 FOUNDATION PRIVATE-PURPOSE TRUST FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.00 76 WARRANT/PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 0.00 0.00 95 STUDENT BODY FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 0.00 0.00 TOTALS 21,953,638.88 (21,953,638.88) 928,465.36 (928,465.36) 36,293,731.67 36,293,731.67 52,438,644.41 52,438,644.41
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SACS2019ALL Financial Reporting Software - 2019.2.0 9/5/2019 11:06:53 AM 37-68338-0000000 Unaudited Actuals 2018-19 Unaudited Actuals Technical Review Checks San Diego Unified San Diego County Following is a chart of the various types of technical review checks and related requirements: F - Fatal (Data must be corrected; an explanation is not allowed) W/WC - Warning/Warning with Calculation (If data are not correct, correct the data; if data are correct an explanation is required) O - Informational (If data are not correct, correct the data; if data are correct an explanation is optional, but encouraged)
IMPORT CHECKS
CHK-RESOURCExOBJECTA - (W) - The following combinations for RESOURCE and OBJECT (objects 8000 through 9999, except for 9791, 9793, and 9795) are
the exception(s) should be considered appropriate. EXCEPTION ACCOUNT FD - RS - PY - GO - FN - OB RESOURCE OBJECT VALUE 67-7690-0-0000-0000-8699 7690 8699 72,550.00 Explanation: This exception is a result of the entries made to record STRS/PERS On-Behalf Pension Contributions in resource 76900, as required under GASB 68. Since Fund 67 does not accept revenue object code 8590, we used revenue object code 8699, which resulted in this exception.
GENERAL LEDGER CHECKS
OBJ-POSITIVE - (W) - The following objects have a negative balance by resource, by fund: EXCEPTION FUND RESOURCE OBJECT VALUE 01 4203 8290
Explanation: Federal Program Review identified unallowable expenses in 1718 and 1819 in Resource 42030 requiring a contribution from General Fund Unrestricted. 51 0000 8629
Explanation: SDUSD was required to reclassify accounting records for Fund 51 to match the San Diego County of Education. The negative balance for Object 8629 resulted from Fund 51 reclassification. REV-POSITIVE - (W) - In the following resources, total revenues exclusive of contributions (objects 8000-8979) are negative, by fund: EXCEPTION FUND RESOURCE VALUE 01 4203
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Page 2 SACS2019ALL Financial Reporting Software - 2019.2.0 37-68338-0000000-San Diego Unified-Unaudited Actuals 2018-19 Unaudited Actuals 9/5/2019 11:06:53 AM
Explanation: Federal Program Review identified unallowable expenses in 1718 and 1819 in Resource 42030 requiring a contribution from General Fund Unrestricted.
SUPPLEMENTAL CHECKS EXPORT CHECKS
Checks Completed.
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SACS2019ALL Financial Reporting Software - 2019.2.0 9/5/2019 11:06:13 AM 37-68338-0000000 Unaudited Actuals 2019-20 Budget Technical Review Checks San Diego Unified San Diego County Following is a chart of the various types of technical review checks and related requirements: F - Fatal (Data must be corrected; an explanation is not allowed) W/WC - Warning/Warning with Calculation (If data are not correct, correct the data; if data are correct an explanation is required) O - Informational (If data are not correct, correct the data; if data are correct an explanation is optional, but encouraged)
IMPORT CHECKS GENERAL LEDGER CHECKS
OBJ-POSITIVE - (W) - The following objects have a negative balance by resource, by fund: EXCEPTION FUND RESOURCE OBJECT VALUE 01 0000 3702
Explanation: The negative amount of $101,948 is due to Retiree Medical billed
SUPPLEMENTAL CHECKS EXPORT CHECKS
Checks Completed.
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